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Home My WebLink About20252686.tiffPrepared by the Finance Department. Leading with responsive, innovative, cost-effective services. COUNTY OF WELD 2025 PROPOSED BUDGET MESSAGE PRESENTED TO: WELD COUNTY BOARD OF COMMISSIONERS Perry Buck, Chair Scott James, Pro-Tem Jason Maxey, Commissioner Lynette Peppier, Commissioner Kevin Ross, Commissioner BY THE FINANCE DEPARTMENT September 2025 TABLE OF CONTENTS DISTINGUISHED BUDGET PRESENTATION AWARD 1 BUDGET MESSAGE 3 ABOUT WELD COUNTY, COLORADO 10 STRATEGIC PLAN 13 POINTS OF ISSUE AND POLICY MATTERS: 2026 BUDGET STRATEGY 37 2026 BUDGET CALENDAR 40 Explanation of Overview of Budget and Management System 42 Overview of Budget and Management System 44 Hierarchy of Budget Information 45 Significant Budget and Accounting Policies 46 Explanation of Individual Funds 49 Budget Policies 52 Long Term Financial Planning Policies 53 Capital Improvement Policy 56 Investment Policy 58 Fund Balance and Reserve Policy 60 Policy Directions 62 2026 Guidelines 64 2026 Special Budget Instructions 66 Revenue Policies and Assumptions 68 Specific Revenue Assumptions of Significant Revenue 69 Department/Fund Matrix and Organizational Responsibility for Budget Units 72 Staffing or Equipment Requests/Points of Issue with a Fiscal Impact 76 EMPLOYEE SALARY SCHEDULE AND BENEFITS: 2026 Salary and Benefit Recommendations 96 2026 Other Benefits 98 SUMMARY OF FUNDS: Graph All Funds Revenue Graph All Funds Expenditures Graph Mill Levy 2O26 Summary of Fund Balances 2025 Assessed Values to be Used for 2026 Budget Seven Year Trend Data: Beginning Fund Balance County Expenditures Weld County - Organizational Chart Summary of County Funded Positions GENERAL FUND: Graph -- General Fund Five Year Revenue and Expense Compare Graph -- General Fund Revenue and Expenses by Source Graph - Seven Year I listorical Expenses by Category General Fund Summary Narrative Summary of Revenue Summary of Expenditures Office of the Board Public Information County Attorney Public Trustee Clerk to the Board Clerk and Recorder: Recording/Administration Elections Motor Vehicle Treasurer Assessor County Council 101 102 103 104 105 106 107 108 109 113 114 115 116 117 119 121 123 125 126 128 131 133 135 137 139 142 District Attorney: Seven Year Trend Data Budget Unit Summary Juvenile Diversion Victim/Witness Assistance Finance and Administration Accounting Homeland Security Grant Purchasing I luman Resources Wellness Program Planning and Zoning Community Development Block Grant Facilities Weld Plaza Building Information Technology Geographical Information System Countywide Technology and Projects Printing and Supplies Sheriff's Office: Seven Year Trend Data Budget Unit Summary - All Departments Sheriff's Administration Patrol Sheriff's Booking Unit Sheriff's Professional Standards Sheriff's Civil Unit Sheriff's Support Services Sheriff's Records Unit Sheriff's Evidence Unit Sheriff's Patrol 143 144 146 147 149 151 153 154 156 159 161 166 168 170 171 175 177 178 180 181 182 184 186 188 190 192 194 196 Sheriff's Investigations Unit Municipal Contract Enforcement School Resource Officers Unit Sheriff's Office Ordinance Enforcement Regional Forensic Laboratory Victim Advocate Services Multi -Jurisdictional Drug Task Force Inmate Services Security Unit Courts and Transportation Unit Communications - County Wide Public Safety Information System Public Safety Wireless Communication Coroner Pretrial Services Work Release Adult Diversion Services Community Corrections Building Inspection Oil and Gas Energy Noxious Weeds Office of Emergency Management General Engineering Parks and Trails Senior Programs Waste Water Management Developmentally Disabled Mental I Iealth 198 200 201 202 204 206 208 210 212 215 216 219 220 222 224 226 228 229 232 235 237 239 244 247 248 249 250 251 Transfers: Human Services Health Department Economic Development Building Rents Non -Departmental Community Agency Grants Bright Futures Extension Service County Fair Island Grove Building Asset and Resource Management Contingency (Salary) PUBLIC WORKS FUND: Graph -- Public Works Revenues Graph -- Public Works Expenditures Graph -- Seven Year Trend Data Public Works Fund Summary Narrative Concerning Local Accountability for Money Used for Highway Purposes Construction Bidding for State -Funded Local Projects Summary of Revenue Summary of Expenditures Summary - All Departments Administration Trucking Motor Grader (Gravel Road) Management Bridge Construction Maintenance Support Other Public Works (Seasonal) Mining 252 253 254 255 257 258 260 262 264 266 267 268 269 270 271 272 274 275 276 277 278 282 284 286 288 290 292 294 Pavement Management Dust Mitigation Management Grants -in -Aid to Cities and Towns Non -Departmental Revenue Contingency (Salary) SOCIAL SERVICES FUND: Graph -- Social Services Revenues Graph -- Social Services Expenditures Graph -- Five Year Trend Data Social Services Fund Summary Narrative Estimated Revenue Mandated Programs Summary of Revenue Summary of Expenditures Summary - All Departments County Administration Non -Program Revenue Other Programs Child Support Services Temporary Assistance to Needy Families Aid to Needy Disabled Child Care Old Age Pension Child Welfare and Administration Core Services Adult Protective Services LEAP Program and Administration General Assistance 296 298 300 301 302 303 304 305 306 307 308 309 310 311 313 315 316 317 319 321 322 324 325 328 329 330 331 PUBLIC HEALTH AND ENVIRONMENT FUND: Graph -- Health Fund Revenues Graph -- Health Fund Expenditures Graph -- Seven Year Trend Data Public Health and Environment Fund Summary Narrative Summary of Revenue Summary of Expenditures Budget Unit Summary - All Departments Administration General Health Education Public Health Services Environmental Health Services Public Health Preparedness Public Clinic Health Services HUMAN SERVICES FUND: Graph -- Seven Year Trend Data Human Services Fund Summary Narrative Summary of Revenue Summary of Expenditures Summary - All Departments Human Services -General Learning Lab AmeriCorps Youth Corps Program Workforce Innovation & Opportunity Act (WIOA) Veterans Service Office Community Services Block Grant Area Agency on Aging Home Care Allowance Case Management Agency 333 334 335 336 339 341 342 344 346 350 352 354 355 357 358 361 363 365 366 367 369 371 374 376 378 381 382 SPECIAL REVENUE FUNDS: Narrative Summary of Special Revenue Funds Conservation Trust Fund: Summary of Revenue Summary of Expenditures Budget Unit Summary Contingency Fund: Summary of Revenue Summary of Expenditures Budget Unit Summary Emergency Reserve Fund: Budget Unit Summary Solid Waste Fund: Summary of Revenue Summary of Expenditures Budget Unit Request Summary - Code Enforcement Budget Unit Fund Summary Weld County Trust Fund: Summary of Revenue Summary of Expenditures Budget Unit Request Summary CAPITAL FUNDS: Graph Seven Year Trend Capital Expenditures Fund Summary Narrative Summary of Revenue Summary of Expenditures Budget Unit Summary Communications Development Systems Capital Fund: Summary of Revenue Summary of Expenditures 385 387 387 388 391 391 392 393 394 394 395 396 398 398 399 401 402 403 403 404 405 405 Budget Unit Summary Public Safety Communications Infrastructure Capital Plan Long Range Capital Projects Five -Year Plan Resource Capacity 2026 Budgetary Impact Facilities 2026 -2030 Special Projects Financing Alternatives PROPRIETARY FUNDS: Narrative Summary of Funds Enterprise - Northern Colorado Regional Forensic Laboratory Fund: Summary of Revenue Summary of Expenditures Budget Unit Summary IGS - Fleet Services Fund: Summary of Revenue Summary of Expenditures Budget Unit Summary - Fleet Services Administration Budget Unit Summary - Fleet Services Equipment Increases in Fleet Public Works Replacements and Increases in Fleet IGS - Health Insurance Fund: Summary of Revenue Summary of Expenditures Budget Unit Summary IGS - Insurance Fund: Summary of Revenue Summary of Expenditures Budget Unit Summary IGS - Telecom Services Fund: Summary of Revenue 406 407 408 412 414 416 424 433 434 434 435 436 436 437 439 440 441 443 443 444 446 446 447 449 Summary of Expenditures Budget Unit Summary Weld County Finance Authority: Budget Unit Summary GLOSSARY ACRONYMS 449 450 452 453 465 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO County of Weld Colorado For the Fiscal Year Beginning January 01, 2025 Executive Director 1 September 11, 2025 DEPARTMENT OF FINANCE AND ADMINISTRATION PHONE: (970) 400-4200 FAX: (970) 336-7233 1150 O STREET P.O. BOX 758 GREELEY, COLORADO 80632 Weld County Board of Commissioners 1150 O Street Greeley, CO 80631 Board Members: As Weld County approaches fiscal year 2026, it remains in a stronger financial position than many other local governments. It carries no outstanding debt, imposes no sales tax, maintains one of the lowest mill levies among all Colorado counties, holds a healthy cash reserve, and fully funds its pension obligations. However, while the County's current financial standing is sound, revenue projections indicate a potential decline or stagnation in the near term, while expenditures are expected to continue rising for the foreseeable future. The Weld County 2026 Final Budget for operations and capital outlay expenditures of $714,118,038, has been prepared in accordance with the directives developed during the existing budget process. The budget is funded with revenue estimates of $588,822,940 and anticipated fund balances of $870,563,809. This includes $315,102,116 in property taxes or a 2.8% increase from the prior year. This is well below the maximum allowed property tax under the Weld County Home Rule Charter. 2026 BUDGET HIGHLIGHTS AND GROWTH OPPORTUNITIES • •:• To achieve a flat budget Weld County has reduced FTEs by 1.34 or a 0.07% decrease from 2025. However, to continue remain an Employer of Choice, 5 position reclassifications have been recommended for a total of 10 staff impacted. 3 • •:• •:• •:• •:• •:• •:• •:• •:• Finalize the implementation of an Enterprise Resource Planning (ERR) system. Efforts to secure a more cost-effective health insurance plan that benefits employees, their dependents, and the organization were a success. The new plan will take effect on January 1, 2026. There is increasing uncertainty surrounding the stability and availability of grant funding. Many of Weld County's programs and initiatives rely on state and federal grants, which are becoming more competitive and less predictable. This volatility in external funding sources poses a significant risk to long-term financial planning and service delivery. The 2026-2030 Capital Plan takes on numerous projects identified with the recently completed Facilities Master Plan and includes over $50 million in existing projects such as an expansion to Fleet Services, and two large projects. The first is for an expanded judicial center complex for approximately $347 million, and an Administrative Building to include the District Attorney's office at approximately $144 million. Fund an accelerated and result driven Public Works 2026-2030 Capital Improvement Plan. Maintain a fully funded pension plan with an earning rate assumption of 5.9%. Comply with legislated duties mandated by the State of Colorado by SB25- 003. Encourage economic vitality through incentives for expanding industry and commercial development in the county. 2026 FINANCIAL PLAN ECONOMIC CONDITIONS AND OUTLOOK The U.S. economy appears to be entering a period of deceleration, with moderate growth projected to remain below 2% through the final quarters of 2025 and into 2026. The introduction of new tariffs is expected to exert upward pressure on costs in 2026; however, revenue growth is anticipated to remain steady. Despite forecasts indicating a rise in consumer savings and a pullback in spending driven in part by labor market instability Kiplinger does not currently project a recessionary environment. Inflation is expected to close out the year at 3.1%, with the Federal Reserve targeting a 2% rate by the end of 2026. The technology sector continues to be a key driver of economic strength, bolstered by ongoing advancements in artificial intelligence. In June the Office of State Planning and Budgeting (OSPB) revised its 2026 GDP growth forecast for Colorado downward by 0.5%. Additionally, the estimated risk of a state -level recession has increased from 40% to 50%, reflecting heightened economic vulnerability. 4 At the local level, Weld County's labor market remains stable. According to data from the Federal Reserve Bank of St. Louis, the county's unemployment rate stood at 4.3% in June 2025, aligning with the national average. This represents a 0.5 percentage point decrease from May 2025 and continues a downward trend in local unemployment. Infrastructure spending in Colorado has shown signs of deceleration, with forecasters projecting only modest growth in this sector. Despite this slowdown, construction activity remains supported by continued investment in healthcare, education, and technology -related projects. The construction industry is facing additional headwinds, as imposed tariffs are expected to drive up material and equipment costs. In response to the evolving economic landscape, Weld County remains committed to proactive planning and strategic investment to ensure its infrastructure keeps pace with current and future demand. Federal deregulation and State implemented rules have led to conflicting direction for Weld County's largest source of property tax, which is Oil and Gas development. The County Assessor has anticipated the next few years of assessed value for Weld County to remain relatively flat, while populations and service needs continue to grow. The 2026 tax year is a relative surprise by showing a 2.76% increase in assessed value, higher than originally expected. While growth of expenditures still trends to outpace revenues, this slight increase has allowed for moderate growth in property tax to meet the insistent demands placed on departments throughout the county. -a C: O J 6 m 4 2 waririnir • _U - .n- a 7 ,off, 2111E 2011 208 2010 2020 2023 2022 2023 j =LI24 2423 N26 8 97 1 1 421 a 29 9225 1 1.54 1494 14.966 11.968 18.115 24 390 19 218 19 74a Net Assessed Vague n Beans Vacant Land Res=dentiai Property CommErcia) Property Industrial Property Agricultural -Natural Resources , C0'and Gas - State Assessed: 5 2026 BUDGET PLAN FOR THE FUTURE In developing the goals for the 2026 Budget, the highest priority in Finance is to ensure long-term financial stability. The main goal of the budget process is to continue to provide critical resources needed to meet Strategic Priority #1: Ensure Healthy, Safe and Livable Communities. Part of that structure is to evaluate the department budget requests provided and, if the information provided as justification for increasing services or staff is not sufficient, to remove the request from recommendation so unnecessary services are not funded indefinitely. Finance and Administration works together with the Board to provide a comprehensive plan and meet the county's mission statement: To provide responsive, innovative, and cost-effective services. The most important resource the county has is the employees that provide services to the public. Investing in that resource is a crucial way to make the county as effective as possible. With local government being the second largest employer in the county' behind construction, and the State Demographer indicating that the labor force will continue to slow, Weld County needs to be innovative in attracting and retaining talent. Weld County is finding ways to keep the fundamentals that keep the county fiscally responsible, while balancing the ever-changing needs for staffing and being a competitive and attractive employer. This was addressed in the Strategic Plan for 2023-2028 which is included in the following pages for reference. Strategic Priority #4, Be an Employer of Choice, will be one of the County's focuses in the years to come. Weld County remains one of Colorado's fastest -growing regions, though growth is beginning to slow. This moderation offers a chance to align services and infrastructure with current needs. However, rising operational costs and Weld County Charter limits can present fiscal challenges. The Workday Enterprise Resource Planning (ERP) implementation is scheduled for completion in 2026, with the fiscal rollout beginning January 1, 2026. Operational efficiencies are expected to be realized as staff adapt to the new system. This ties to Strategic Priority #5: Provide Excellent, Cost -Effective Service Delivery. For the past nine years, Weld County's IT Department has managed a technology and innovation fund focused on improving customer service, optimizing staffing, and enhancing efficiency through innovation. 1 Colorado State Demography Office, 09/12/25: https://gis.dola.colorado.gov/Jobs_by sector_chart/ 6 In summary, despite the uncertain and pressing challenges, the Board, other elected officials, and managers must continue to provide strong financial and strategic leadership. This enables Weld County to provide critical health, social, public safety, and general government services to support a diverse and growing population. With the county's elected officials, leadership team, and the entire county workforce, we will ensure that whatever the future may hold, we keep serving the needs of our residents countywide. The 2026 budget will recommend measures to strengthen our current financial stability and bolster our ability to weather what the future will bring. Weld County leadership will bring forward a budget that demonstrates Weld County's continued creativity, resilience, and commitment to residents, but also a budget shaped by historical decisions and future strategies to continue Weld County's fiscal stewardship. GENERAL GOVERNMENT OVERVIEW The following is a summary of major changes in revenue and expenditures between 2025 and 2026. Revenues Revenues for general government functions are summarized below and total $584,366,211 in 2026, an increase of 1.6% over 2025. The largest revenue increases are related to Property Taxes, however the percentage of revenues contributed by Property Taxes remains similar. Charges for Services also increased but are almost directly offset by the decrease in Miscellaneous Revenue. The amount of revenue from the various sources and the changes compared to 2025 are shown in the following tabulation: Revenue Sources 2025 Amount 2025 Percent 2026 Amount 2026 Percent of Total Increase - Decrease of Total from 2025 Property Taxes $307,156,321 53.39% $315,102,116 53.92% $7,945,795 Other Taxes 15,391,000 2.68% 14,491,000 2.48% (900,000) Licenses Permits 4/917/500 0.85% 5,219,380 0.89% 301,880 and Intergovernmental 106,054,527 18.44% 106,674,064 18.25% 619,537 Revenues Charges for Services 16,023,430 2.79% 17,470,242 2.99% 1,446,812 Miscellaneous 46/659/492 8.11% 44,998,678 7.70% (1,660,814) Revenue Fee Accounts 23,364,000 4.06% 24,546,000 4.20% 1,182,000 Internal Service 55,688,406 9.68% 55,864,731 9.56% 176,325 Charges Total $575,254,676 100% $584,366,211 100% $9,111,535 7 Expenditures Expenditures by function for the different categories of spending such as General Government, Public Safety, Public Works, Social Services, Capital Expenditures, and other services total $712,176,337 for 2026, which is an increase of 26.4% over 2025. The major increases are in Public Works, Public Safety, and General Government. Expenditures are increasing to account for the growth in the county as well inflation. The amounts by function and the changes from 2025 are as follows: 2025 Amount 2024 2026 Amount Increase 2026 Percent of Total Percent of Total (Decrease) from 2025 Expenditure Sources General $74,668,289 13.25% $78,100,111 10.96% $3,431,822 Government Social Services 61,301,155 10.88% 64,756,661 9.09% 3,455,506 Road Bridge 34,793,047 6.18% 10,617,789 1.49% (24,175,258) and Public Safety 116,628,905 20.70% 117,497,861 16.50% 868,956 Human Services 15,313,324 2.72% • 16,382,108 2.30% 1,068,784 Health 16,869,066 2.99% 17,519,114 2.47% 650,048 Capital 49,052,534 8.71% 53,417,595 7.50% 4,365,061 Public Works 98,961,052 17.57% 254,106,354 35.67% 155,145,302 Contingency 10,000,000 1.78% 10,000,000 1.40% - Miscellaneous 12,140,093 2.15% 13,915,348 1.95% 1,775,255 Culture 1,909,202 0.34% 2,188,085 0.31% 278,883 Recreation and Auxiliary 3,037,560 0.54% 3,001,071 0.42% (36,489) Internal Services 68,691,875 12.19% 70,684,240 9.92% 1,992,365 Total $563,366,102 100% $712,186,337 100% $148,820,235 The 2026 Budget provides sufficient resources including available fund balances to support the requested increases in service levels. The operational plan funded by this budget reflects Weld County Government's ongoing commitment to excellence and efficiency in fulfilling its responsibilities to taxpayers. In 2026, the planned Justice Center and other capital projects will require prudent budgeting and strategic allocation of resources to ensure their successful implementation. Ultimately, the best we can offer our community is our continued commitment to excellence. Improvement is expected by our Board, embraced by our organization, and deserved by our residents. We thank the department heads, 8 elected officials, and their teams for their dedication in preparing the 2026 Budget. The development of this budget required significant time and thoughtful consideration, and that work continues as adjustments are made to meet evolving needs. Copies of all budget documents and audited financial statements are available for the public at 1150 O Street, Greeley, Colorado or at https://www.weld.gov/Government/Departments/Finance-and-Administration. More general information about Weld County may be found on Weld County's website https://www.weld.gov/Home. Sincerely, Cheryl Pattelli, CFO Jennifer Oftelie, Budget Manager Linda Duncan, Fiscal and Budget Analyst 9 About Weld County Established in 1861, Weld County is the third - largest county in Colorado by land area, steeped in a rich history and poised for a dynamic future. Located in the heart of northern Colorado, Weld County has long been a vital part of the state's development and it continues to grow and evolve in exciting ways. Growth is on the horizon. According to projections from the Colorado State Demography Office, Weld County's population is expected to double by 2050. This rapid growth is no surprise to those familiar with the area. With a unique blend of rural charm and urban accessibility, Weld County offers residents a high quality of life, robust job opportunities, and a welcoming community spirit. Whether you're looking to establish roots, raise a family, or launch the next phase of your career, Weld County provides the ideal setting for personal and professional growth. Education lies at the heart of Weld County's success. With 16 public school districts serving communities large and small, families benefit from a range of K-12 educational options. The county is also home to Aims Community College, which L.tee 6aG1 t offers workforce training and associate degrees in high -demand fields. Just a short drive away, the University of Northern Colorado in Greeley provides bachelor's, master's, and doctoral programs across a wide range of disciplines. This strong educational infrastructure ensures residents of all ages have access to lifelong learning and are well-equipped to meet the demands of a changing workforce. Economically, Weld County is a powerhouse. It plays a pivotal role in Colorado's economy as one of the state's leading producers in both agriculture and energy. From expansive farmlands to oil and natural gas fields, Weld County's industries are diverse and thriving. Major employers like JBS Swift, Vestas, Halliburton Energy 10 Services, and Leprino Foods anchor a resilient local economy that generates nearly $6 billion in annual revenue. This strong economic foundation supports stable employment, fuels innovation, and attracts businesses from across the country. Weld County's geography is as impressive as its growth. Spanning more than 4,000 square miles larger than the states of Rhode Island and Delaware combined the county offers vast open spaces, thriving communities, and room to grow. Its location places residents within an hour's drive of key destinations, including downtown Denver, Rocky Mountain National Park, and Cheyenne, Wyoming. For outdoor enthusiasts, Weld County is a haven of opportunity. Parks, lakes, and over 100 miles of trails offer endless options for hiking, biking, boating, camping, and fishing. The county also offers distinctive cultural and recreational experiences. Unique attractions like the Wild Animal Sanctuary in Keenesburg one of the largest carnivore sanctuaries in the world and the high-octane thrills of the Colorado National Speedway in Dacono provide entertainment for residents and visitors alike. From family -friendly festivals and rodeos to live music and art exhibitions, Weld County boasts a vibrant and growing cultural scene that reflects its diverse and dynamic population. In short, Weld County is more than just a place on the map it's a place to belong. With a strong sense of community, economic vitality, and a vision for the future, it's easy to see why more and more people are choosing to call Weld County home. 11 IbPr alb , �t t. ••"e1;. - N 1 8 r .I o -o L !Ise It sPr Fr ,*r?t. r I f� F t *. Y St a! Ott rs al 1 r It I I PLAN • 2023-2028 STRATEGIC PLAN AT A GLANCE Mission To provide responsive, innovative, and cost-effective services. Vision Be a model county government that delivers excellent services and enables citizens and communities to pursue prosperity and quality of life in ways that are accessible, inclusive, and forward thinking, while honoring our western heritage and respecting individual liberties. Guiding Principles ,..,\fisal Fiscal Stability ti Accountability ti Community -Focused ti Empowerment ti Collaboration ti Excellence Strategic Priorities Ensure Healthy, Safe, and Livable Communities 10;p> Balance Growth and Development Plan for Resilient Infrastructure, Facilities, and Resources Be an Employer of Choice Provide Excellent, Cost -Effective Service Delivery Enhance Accessible Communication, Outreach, and Awareness 14 MIMS c sialt r TABLE OF CONTENTS Mission & Vision Statement Guiding Principles Strategic Priorities Ensure Healthy, Safe, and Livable Communities Balance Growth and Development Plan for Resilient Infrastructure, Facilities, and Resources Be an Employer of Choice Provide Excellent, Cost -Effective Service Delivery Enhance Accessible Communication, Outreach, and Awareness Appendix - --_ age —iv -ti . l ¢_ `s t a� I - Y .' - n _ r. .r - -ere -- ewes," art_ - ._ _is .1- -. .46011".* -.$717k- �. _ _ ..� — .� - - . a it`a ir a.. o . :-was_ j .are: l ' 'il s.11� c z — _amEZ A KN •WEED EMENT The Weld County Board of County Commissioners has developed this five-year strategic plan in collaboration with staff to guide the county into the future. Strategic Plan • 2023-2028 LA L • • L Mission Statement To provide responsive, innovative, and cost-effective services. Vi s ioa$tatemnt Be a model county government that delivers excellent services and enables citizens and communities to pursue prosperity and quality of life in ways that are accessible, inclusive, and forward thinking, while honoring our western heritage and respecting individual liberties. Strategic Plan - 2023-2028 GUIDING PRINCIPLES Guiding Principles Fiscal Stability -- a ..r 1r ._ Consistent with the fiscally conservative philosophy of Weld County Government, we constantly strive to ensure the best and most efficient use of public funds and resources and be fiscally prepared for unforeseen changes and challenges so the County can serve both current and future generations. Community - Focused We endeavor to provide superior services in everything we do, treating citizens and communities with respect and dignity, creating innovative customer -driven solutions, and providing equal treatment under our codes and charter. Collaboration We actively engage with citizens and communities and form collaborative partnerships to achieve shared goals to address needs to enrich the lives of those who do business and/or reside in Weld County. Accountability We are committed to actions that foster accountability and the public's trust and confidence, seeking input from citizens and communities, including businesses, before making decisions, clearly communicating our intentions, and taking responsibility for all that we do. Empowerment We promote the autonomy and self-sufficiency of all in the Weld County community, encouraging all to advocate their interests in a responsible and self -determined way. Excellence We train and equip our employees for excellence and invest in their professional growth and development, so they can provide the most value to citizens and communities and meet the ever-changing needs of Weld County. 18 5 STRATEGIC PRIORITY 1 Ensure Healthy, Safe, and Livable Communities Invest in innovative and collaborative community partnerships that promote self-sufficiency and enable people to improve their quality of life, while providing a continuum of services that preserve, promote, and protect the health, safety, and environment of Weld County. Objectives Formalize a county -wide coalition focused on public health and safety programming to increase outreach and awareness. Enhance partnerships with community organizations to help connect recently released individuals with resources and services. `cait_ _ s Expand practices related to community policing to identify and divert crime. Increase awareness of victims' services and resources within the community to support victims of and witnesses to crimes. 0 Enhance awareness, use, and exchange of survey data, and other strategies across departments to support effective service provision. {� Enhance access to health and safety services to best reach all in our community STRATEGIC PRIORI Outcome Measures • Coalition created and formalized by June 30, 2023. • "Key Health Indicators" dashboard is expanded by June 30, 2024. • Increase X% participation in Thriving Weld coalition by December 31, 2024. • Dashboard/database of events, programs, and community partners developed by December 31, 2023. • Prioritized listing of events or programs targeted for increased outreach/participation presented to the BOCC with recommendations by February 28, 2024. • Decrease in % recidivism rate by December 31, 2025. • Increase % diversion rate by December 31, 2026. • Increase % of individuals connected to victims' services programming by December 31, 2026. • Updated survey completed (every three years) and results shared across departments and elected offices within 120 days of receiving results. • Cross -departmental workgroup established by December 31, 2022, at least six months prior to the survey distribution in future years, to oversee survey development/dissemination of data and completion of action items from survey. • Gap Analysis of service provision by departments and elected offices completed by June 30, 2023, and bi-annually thereafter. • Prioritized recommendations to address identified gaps including program specific measurements of success presented to BOCC by March 31, 2024, and bi-annually thereafter. • WCDPHE Mobile outreach unit established with collaborating partners (Sunrise Clinic, NCHA, etc.) by December 31, 2024. • Increase X% in shared clinic space county -wide by December 31, 2024. STRATEGIC PRIORITY 2 Balance Growth and Development Foster a healthy and resilient regional economy through collaboration and partnerships that encourages growth, attracts, and retains businesses and talent, and creates opportunities for prosperity that enhance and support the quality of life in Weld County. Objectives Continue to review County Code and policies to improve customer experience Sustain and expand programs and services to attract and retain businesses and the workforce + Collaborate with municipalities to develop business and workforce incentive programs Encourage and consider all potential forms of energy development 0 Continue to monitor, mitigate, and protect water resources to the best of Weld County's ability STRATEGIC PRIORITY 2 Outcome Measures • Customer experience reporting metrics identified by July 31, 2023 (i.e., time to issue permit, time to issue license, etc.) Establish benchmark and determine if improvement equates to increase/decrease, etc. • Annually report on outcomes from policy to BOCC and public. Report to be posted online at the end of each fiscal year. • # of small business incentives approved annually • Status report bi-annually to County leadership on businesses who have received incentives: successes/challenges/barrier/type of services • Establish baseline number of primary jobs existing in County by sector by June 30, 2023. • Increase in number of primary jobs created by sector yr/yr and reported annually to BOCC. • Relevant departments and elected offices provide report on collaboration efforts to BOCC in 4th quarter of each year, with recommendations for new collaborative initiatives. • Types of energy sources and/or technologies are identified annually by June 30, 2024 • Recommendations for action presented to BOCC annually starting September 30, 2024 • Existing water resources identified by March 31, 2024 • Bi-Annual risk assessment and recommendations for mitigation of risks presented to BOCC starting in FY24. r r I Plan for Resilient Infrastructure, Facilities, and Resources Design, maintain, continuously improve, and protect the county's roads, bridges, buildings, facilities, and resources to ensure safe, efficient access, used, transport, and availability by current and future generations in Weld County. Objectives Maximize resources to leverage infrastructure funding and lifecycle infrastructure costs Plan for growth to balance capacity of infrastructure Maintain operational plans to ensure resilient infrastructure Maximize partnerships and involvement with non-profit and private sectors to solve infrastructure challenges Use data and technology to develop project budgets, forecasts, and other department work plans STRATEGIC PRIORITY 3 Outcome Measures • Complete planned capital projects within budget and on time annually starting in FY23. • Formal review/report process for capital projects developed and implemented by December 31, 2023 ® Increase # of employees trained in grant writing, application process, reporting process, reimbursement process, and annual reporting process by December 1, 2024. • Grant Training Program developed for all county staff involved in grants process by December 31, 2025. • 100% infrastructure meets and/or exceeds department specific industry standards, service level agreements, and follows all requirements by December 31, 2025. • Respond to operational issues within department specified service level agreements or levels of services and provide annual report to leadership regarding levels of service and any barriers experienced over the past year. • Develop a dashboard to identify and track performance on service level agreements or levels of service by December 31, 2024. • Comprehensive list of financing options for infrastructure developed by July 1, 2023. e 10 -Year to 20 -Year formal Infrastructure Plan is developed and presented to the BOCC by December 31, 2023. • Inventory of all contracts, agreements, memorandums of understanding, etc. complete by all departments by December 31, 2023 • 90% of all contracts, agreements, memorandums of understanding, etc., are entered and tracked utilizing appropriate system by December 31, 2025 • 100% of leadership and departments have access to available data and technologies needed to make informed decisions by December 31, 2024 • Project Accounting system implemented by December 31, 2024. v- At least 75% of all applicable departments utilize system by June 30, 2025; increase to 90% by June 30, 2027. Implement flexible, creative and diverse methods of attracting, training, and retaining a workforce that is skilled, dedicated and supporting employees in achieving their goals. Provide increased opportunities for interaction and communication between employees and leadership to understand employee needs and perspectives. Create a Weld County Leadership Program to maintain consistent leadership across all departments to increase employee support, skill development, and retention. Establish consistent application of supervisory roles to provide accountability. Provide training and opportunities that support career advancement and foster new ideas and innovation. Outcome Measures • Employee satisfaction/engagement metrics identified and benchmarked by December 31, 2023. • Annual employee survey developed by December 31, 2023, and distributed to employees during annual performance evaluation starting in 2024. • DHS internal annual employee survey established by December 31, 2023. • DHS action plans developed for divisions and department -wide following survey results by December 31, 2024. • 90% employee satisfaction rating following benchmarking activities by December 31, 2026. • Consistent leadership standards developed and adopted by December 31, 2024. • Leadership Program developed and implemented by December 31, 2025. • 90% of all managers/supervisors adhere to adopted standards by December 31, 2026. • Metrics for supervisor/departmental performance established by December 31, 2023. • Dashboard for relevant county -wide supervisor/departmental performance metrics developed by March 31, 2024. • Increase % of employee satisfaction rating following benchmarking activities by December 31, 2025. • Department specific training plans developed by June 30, 2024. • All DHS employees will have a minimum of 20 hours of training annually starting with the annual performance evaluation cycle for 2025. • 90% adherence to departmental training plans achieved by December 31, 2026. MP IND Provide Excellent, Cost -Effective Service Delivery Apply best practices, technologies, and systems in innovative, collaborative, and cost-avoidance/effective ways to provide excellent services and programs to our community today so that we are prepared for and remain resilient in the future. Objectives Review process and procedures to ensure that citizens and communities receive best and most cost-effective services. Expand Business Process Analyst (BPA) capacity to evaluate department systems and process. Create mechanisms for feedback and dialogue with the community regarding projects, initiatives, and service needs to increase awareness and understanding. Continue to expand ways for communities to engage with and receive services from the County. Ce Enhance methods of communication to provide communities with increased information and resources. STRATEGIC PRIORITY 5 Outcome Measures • Departments will identify and prioritize between one and three processes or procedures for revision/streamlining annually beginning in 2023. • 3 BPA projects submitted annually by DHS. • Increase X% in administrative tasks being automated by use of software by December 31, 2024. • Conduct a purchasing process assessment by December 31, 2023, including review of the purchasing code. • Recommendations regarding centralized functions such as accounts payable, purchasing/buying provided to XXX by December 31, 2025. • Budget Monitoring and Analysis process updated and implemented by December 31, 2024. • Complete 100% of BPAs initiated during the fiscal year starting in 2025. • Establish baseline measure of satisfaction with the role of BPA and communications by July 31, 2023. • Departments will meet annually to discuss and prioritize methods to understand ways to improve delivery of digital services. • Prioritized recommendations for potential digitization to Weld County Leadership by June 30th of each year. • Library or catalogue of online or digital services developed by December 31, 2023. • Cost -Benefit analyses and/or documentation of savings based on efficiencies provided in departmental budget requests starting in FY24. • Total cost saving/efficiencies gained from efforts consolidated and reported on website/newsletter/etc. annually starting in FY25. • DHS annual communication developed and distributed quarterly starting in 2023. • Quarterly financial reports available online starting by December 31, 2025. • Interactive, online budget and financial reports (PAFR) available starting with the FY26 Budget. Mi Enhance Accessible Communication, Outreach, and Awareness Proactively communicate and engage with communities, employees, and governmental partners in a variety of ways that create dialogue, understanding and opportunities to educate, train, and create excitement about Weld County. Objectives Provide mobile/digital access to applicable County services and investigate opportunities to integrate with existing systems. O Strive to ensure that systems, services, and facilities are accessible to communities. Q Centralize and formalize communications and marketing processes for all departments. Enhance use of communication platforms. 0 Increase awareness of county services. Strategic Plan • 2023-2028 STRATEGIC PRIORITY 6 Outcome Measures • Services and integration opportunities identified and prioritized by June 30, 2023, and updated annually. • Establish Customer Effort Score(s) (CES) for digital services by December 31, 2024 • Increase CES by 5% by December 31, 2026 • 100% of County payments can be made online and/or digitally by December 31, 2024. • Increase X% of customers and/or vendors using online payment methods by December 31, 2026 • Internal working group on accessibility established by September 30, 2023 • DHS client perspective gap analyses completed by March 2024. • Consolidated listing/repository/etc. of all accessibility standards developed by June 30, 2024 and updated annually. • Documented processes for ensuring adherence to department specific standards implemented by March 31, 2025. • Review of annual audits and recommendations for any needed improvements or action items needed performed annually and presented to County leadership within 120 days of audit completion. • Design standards established by March 1, 2023 • Standardized templates county -wide developed and in -use by June 30, 2023 • Internal communication plans to increase employee engagement and awareness created by June 30, 2023. • Departmental communication needs and goals developed by October 31, 2023. • Implementation strategies and reporting mechanisms for departments implemented by December 31, 2023. • Website content standards and templates developed by December 31, 2023. • Communication and marketing approval workflows established and implemented by March 31, 2024 • Employee reporting guidance and definitions developed by March 31, 2024. • County code updated as needed to ensure alignment with formalized communications processes by March 31, 2024. • Standard measures of engagement defined, and baseline measures established by July 31, 2023. • 15% increase in employee use of County intranet by December 31, 2023. • Targets for increased % established by July 31, 2024. • Public engagement platforms to establish baseline engagement metrics launched by December 31, 2024. • Decrease "bounce rate" on County website by 10% by December 31, 2025 • Increase total social engagement by 8% annually • Increase total civic engagement by 10% annually • Top 5 specific campaigns needed identified and prioritized by October 31, 2023 • Top 2 prioritized campaigns developed and launched by December 31, 2023 • Remaining campaigns developed and launched by December 31, 2024 • Following campaign launches — specific programs engagements/services provided/etc. should serve • as a measure of success (i.e., % increase in number of qualified applicants, increased number of attendees at public safety awareness events, etc.) • Three or more information sessions facilitated by DHS annually • Internal working group focused on public engagement in large capital projects and/or County initiatives established by June 30, 2023 30 MO MD Companion Report: Process for Performance Management, Plan Updating, and Evaluation Background Over the course of the past several months, Weld County has worked with its consultant to develop its Five -Year Strategic Plan. This Strategic Plan will serve as a guiding document for the County over the next five years. The mission, vision, principles, priorities, goals, and objectives reflected in the Strategic Plan were developed with the input, participation, and feedback from the Board of County Commissioners (BOCC), directors and assistant directors for all County departments, and county staff. To help measure progress made towards Weld County's vision, the plan also includes outcome measures. These measures provide insight into how the County is progressing towards its goals and objectives. Achieving those goals and objectives will carry the County towards reaching its vision in the future. The BOCC has ultimate oversight on the success of this plan and progress made towards Weld County's vision. As such, the progress reporting described below incorporates BOCC involvement and oversight throughout. Below is the timeline and actions taken to develop the Strategic Plan: March — April: The Project Management Team met with the consultant to develop the overall project workplan and timeline, identify participants and develop interview questions. April — May: The consultant held one on one interviews with County Commissioners. May 26th: Preliminary Priority Setting Session held with BOCC. June: The consultant held one on one interviews with elected officials and department directors and prepared a draft of work done by the BOCC in May. The Employee Survey was developed by the Project Management Team. June 30th: Preliminary Planning Session held with elected officials and department directors. July - August: The consultant prepared Existing Conditions and Future Needs Report and revised the draft based upon work done by elected officials and department directors. Employee Survey was sent to all staff. August 18th: Strategic Planning Session held with BOCC, elected officials, and department directors. The consultant presented Existing Conditions and Future Needs Report. Elected officials and department directors began development of objectives and outcome measures. September 21st: The consultant held focused sessions with elected officials and department directors to continue developing and refining objectives and outcome measures. September 23rd —October 7th: Elected officials and department directors refined outcome measures, developed department specific measures, and reviewed with staff. October 12th: Draft Strategic Plan was completed and provided to BOCC for review. November 21st: Review Meeting was held with the BOCC to final comments. 31 Strategic Plan • 2023-2028 APPENDIX To help ensure that the Strategic Plan becomes, and remains, a document that guides Weld County towards achieving its vision, a process for reporting on progress has also been developed. The process outlined below will provide the BOCC, elected officials, department directors, staff, and the community the ability to evaluate progress and discuss potential updates to the plan. The process also provides transparency and formalizes a method of accountability; both of which will help to fully incorporate the goals and objectives of the plan into the decision making and priorities for the County. Transparency and accountability are critical elements to the successful implementation of the Strategic Plan. As the County implements the Strategic Plan, new methods of progress, evaluation and updates may become needed. The Board of County Commissioners (BOCC) will work with the County's designated Strategic Plan coordinators to discuss and adjust the process below as needed over the course of the next three years when and if needed and will communicate any changes as they occur. Performance Management Objectives Establishing Standards and Benchmarks — Many of the objectives and associated outcome measures are new initiatives for the County. For this reason, the County will need to first develop the plan, program and/or metric by which to measure progress in future years. Once plans and metrics have been established during the first cycle of this plan, the County will then update the plan to reflect when the outcome measures based on these metrics will be reported. One -Time Reporting — Several objectives within the plan require that a process, initiative and/or group is started by a certain date to continue progress of priorities and goals. For this reason, the o utcome measure in the first cycle of the plan, is one-time, and related to the creation, establishment o r kick-off of the initiative, group, or process that will provide ongoing measurement thereafter. Monthly — Elected officials and department directors will evaluate and discuss progress made on o bjectives during monthly leadership team meetings. Department Directors will then share, discuss, and disseminate information to their teams. Quarterly — Elected Officials and department directors will provide the BOCC and Strategic Plan coordinators with progress updates for each objective. Each elected official and department director will compile all information and prepare an informal report that will be provided to the coordinators for review. Following the coordinator's review, a formal quarterly report on all objectives identified in the plan will be presented to the BOCC. All metrics will be updated on the County's Strategic Plan Dashboard which will be accessible both internally and externally. Bi-Annually — The Strategic Plan coordinators will prepare a mid -year written report that describes the progress made for each objective and any significant wins or notable challenges that have been experienced since the last bi-annual report. This written report will also be uploaded to the County's website for public access. Annually — Each elected official and department director will prepare an annual report on progress made towards goals and objectives within their areas. This report will be prepared at the beginning of the annual budget cycle to help inform budget development for the following year. The reports will be provided to the coordinators and Budget staff to include in budget request documents that will be presented to the BOCC. The report will provide progress updates for each objective, all success measures that are reported annually and any significant wins or notable challenges that have been experienced. The report will also provide an overview on anticipated activities, progress to be made in the upcoming year and describe any potential revisions that may require discussion. This report will be presented to the BOCC in conjunction with the budget and uploaded to the County's website for public access. 32 19 MD MP Outcome Measures The outcome measures established with the plan vary by data type, method of collection and frequency of measurement. For most, the frequency of progress reporting is annual. However, there are several success measures that have reporting frequencies other than annual. All outcome measures and reporting frequencies are listed below. Ensure Healthy, Safe, and Livable Communities OUTCOME MEASURES REPORTING FREQUENCY Cross Departmental Coalition created and formalized by June 30, 2023. One -Time "Key Health Indicators" dashboard is expanded by June 30, 2024. One -Time Increase X% participation in Thriving Weld coalition by December 31, 2024. Annual Dashboard/database December 31, of 2023. events, programs, and community partners developed by One -Time Prioritized presented to listing of the BOCC events with or recommendations programs targeted by for increased outreach/ February 28, 2024. participation Annual Decrease in % recidivism rate by December 31, 2025. Annual Increase % diversion rate by December 31, 2026. Annual Increase 31, % of 2026. individuals connected to victims' services programming by December Annual Updated months development/dissemination Community prior to the survey Health Survey distribution of data completed in and completion future (every three years to of years) oversee action items and at survey from least survey. six Every Three Years Cross prior development/dissemination -departmental to the survey workgroup distribution of established in data future and years completion by December to 31, oversee of action 2022, survey items and from at least six months survey. One every three -Time and yeas Bi-Annual Gap 30, Analysis 2023, of and bi-annually service provision thereafter. by departments and elected offices completed by June Prioritized recommendations measurements of success to address presented to identified BOCC by March gaps including 31, 2024, and program specific bi-annually thereafter. Bi-Annual WCDPHE NCHA, etc.) Mobile by outreach December unit 31, established 2024. with collaborating partners (Sunrise Clinic, Annually Increase X% in shared clinic space county -wide by December 31, 2024. Annually Balance Growth and Development OUTCOME MEASURES REPORTING FREQUENCY Customer time increase/decrease. experience to issue reporting license, etc.) metrics Establish identified benchmark by July and determine 31, 2023 if (i.e., improvement time to issue equates permit, to Establishing Metrics Baseline Annually at the report end of each on fiscal outcomes year. from policy to BOCC and public. Report to be posted online Annual # of small business incentives approved annually. Annual Status successes/challenges/barrier/type report bi-annually to County leadership of services. on businesses who have received incentives Bi-Annual Establish baseline number of primary jobs existing in County by sector by June 30, 2023. Establishing Metrics Baseline Increase in number of primary jobs created by sector yr/yr and reported annually to BOCC. Annual Relevant in 4th quarter departments of each and elected year, with offices recommendations provide report for on collaboration new collaborative efforts initiatives. to BOCC Annual of energy sources and/or technologies are identified annually starting June 30, 2024 Annual Types Recommendations for action presented to BOCC annually starting September 30, 2024. Annual 33 20 Strategic Plan • 2023-2028 APPENDIX 1 7 r Existing water resources identified by March 31, 2024, and updated annually thereafter Annual Bi-Annual risk assessment and recommendations for mitigation of risks presented to BOCC starting in FY24. Plan for Resilient Infrastructure Bi-Annual OUTCOME MEASURES REPORTING FREQUENCY Complete planned capital projects within budget and on time annually starting in FY23. Annual Formal December review/report 31, 2023. process for capital projects developed and implemented by One -Time Increase reimbursement # of employees process, trained in and annual grant reporting writing, application process by process, December 1, reporting 2024. processes, One -Time Grant by December Training Program developed 31, 2025. for all county staff involved in grants process One -Time Annual 100% service infrastructure level agreements meets and/or and follows exceeds all requirements department by specific December industry 31, standards, 2025. levels barriers Respond of services experienced to operational and over issues provide the annual within past year. department report to leadership specified service level regarding levels agreements of service or any Annual levels Develop of a dashboard service by to December identify and 31, 2024. track performance on service level agreements or One -Time quarterly and updated Comprehensive list of financing options for infrastructure developed by July 1, 2023. One -Time 10 -Year to December 20 31, -Year 2023. formal Infrastructure Plan is developed and presented to the BOCC b One -Time Inventory departments of all contracts, by December agreements, 31, 2023. memorandums of understanding, etc. complete all One -Time 90% tracked of all utilizing contracts, appropriate agreements, system memorandums by December of 31, understanding, 2025. etc., are entered and Annual 100% needed of to leadership make informed and departments decisions by have access December 31, to available 2024. data and technologies Annual Project Accounting system implemented by March 31, 2025. One -Time 75% of increase all applicable to 90% by departments June 30. utilize 2027. project accounting system by June 30, 2025; Annual Be an Employer of Choice OUTCOME MEASURES REPORTING FREQUENCY Employee satisfaction/engagement metrics identified and benchmarked by December 31, 2023. Establishing Baseline Metrics Annual employee survey developed by December 31, 2023, and distributed to employees during annual performance evaluation process starting in 2024. Metrics for supervisor/departmental performance established by December 31, 2023 DHS internal annual employee survey established by December 31, 2023. Annual Establishing Baseline Metric Annual Dashboard of relevant county -wide by supervisor/departmental performance metrics developed by March 31, 2024. Department specific training plans developed by June 30, 2024. Consistent leadership standards developed and adopted by December 31, 2024. DHS actions plan developed for divisions and department wide following survey results by December 31, 2024. One -Time and updated quarterly One -Time One -Time One -Time Leadership Program developed and implemented by December 31, 2025. 21 One -Time MD At All DHS employees will have a minimum of 20 hours of training annually starting with the annual performance evaluation cycle for 2025. Increase % in employee satisfaction rating following benchmarking activities by December 31, 2025. 90% employee satisfaction rating following benchmarking activities by December 31, 2026. 90% of all managers/supervisors adhere to adopted standards by December 31, 2026. 90% adherence to departmental training plans achieved by December 31, 2026. Provide Excellent, Cost -Effective Service Delivery Annual Annual Annual Annual Annual OUTCOME MEASURES REPORTING FREQUENCY Departments will identify and prioritize between one and three processes or procedures for revision/streamlining annually beginning in 2023. Establish baseline measure of satisfaction with the role of BPA and communications by July 31, 2023. Conduct a purchasing process assessment by December 31, 2023, including review the of purchasing code. Library or catalogue of online or digital services developed by December 31, 2023, and updated annually thereafter. DHS quarterly communication developed and distributed annually starting in 2023. 3 BPA projects submitted annually by DHS Increase X% in administrative tasks being automated by use of software by December 31, 2024. Recommendations regarding centralized functions such as accounts payable, purchasing/buying provided to County leadership by December 31, 2024. Budget Monitoring and Analysis process updated and implemented by December 31, 2024. Cost -Benefit analyses and/or documentation of savings based on efficiencies provided in departmental budget requests starting in FY24 Complete 100% of BPAs initiated during the fiscal year starting in 2025. Departments will meet annually to discuss and prioritize methods to understand ways to improve delivery of digital services Prioritized recommendations for potential digitization to Weld County Leadership by June 30th of each year. Quarterly financial reports available online starting by December 31, 2025. Interactive, online budget and financial reports (PAFR) available starting with the FY26 Budget. Annual One -Time One -Time One -Time Quarterly Annual Annual One -Time One -Time Annual Annual Annual Annual Quarterly Enhance Accessible Communication, Outreach, and Awareness One -Time OUTCOME MEASURES REPORTING FREQUENCY Design standards established by March 1, 2023. Consolidated listing/repository/etc. of all accessibility standards developed by June 30, 2024, and updated annually. Services and integration opportunities identified and prioritized by June 30, 2023, and updated annually. Standardized templates county -wide developed and in -use by June 30, 2023. Internal communication plans to increase employee engagement and awareness created by June 30, 2023. Internal working group focused on public engagement in large capital projects and/or County initiatives established by June 30, 2023. Top 5 specific campaigns needed identified and prioritized by October 31, 2023. One -Time Annual Annual One -Time One -Time One -Time One -Time 35 Standard measures of engagement defined, and baseline measures established by July 31, 2023. Internal working group on accessibility established by September 30, 2023, with meetings twice per year thereafter. Departmental communication needs and goals developed by October 31, 2023. mechanisms for Implementation strategies and reporting departments implemented by December 31, 2023. 15% increase in employee use of County intranet by December 31, 2023. Top 2 prioritized campaigns developed and launched by December 31, 2023. Website content standards and templates developed by December 31, 2023. DHS client perspective gap analyses completed by March 2024 and bi-annually thereafter, Communication and marketing approval workflows established and implemented by March 31, 2024. Employee reporting guidance and definitions developed by March 31, 2024. County code updated as needed to ensure alignment with formalized communications processes by March 31, 2024 Establishing Baseline Metrics Annual One -Time One -Time Annual O ne -Time O ne -Time Bi-Annual O ne -Time processes by March 31, 2024 and reviewed biannually thereafter. O ne -Time Bi-Annual Establishing Baseline Metrics Targets for increased % established by July 31, 2024. Establishing Baseline Metrics Establish Customer Effort Score(s) (CES) for digital services by December 31, 2024 lTb-fic engagement p a orms o es a ish-baseflne engagement meTrics Iaunchedby December 31, 2024. 100% of County payments can be made online and/or digitally by December 31, 2024. Remaining campaigns developed and launched by December 31, 2024. Documented processes for ensuring adherence to department specific standards implemented by March 31, 2025. Decrease "bounce rate" on County website by 10% by December 31, 2025. 8% annual increase in total social engagement by December 31, 2025. Review of annual audits and recommendations for any needed improvements or Action items needed performed annually and presented to County leadership within 120 days of audit completion Increase CES by 5% by December 31, 2026. Increase X% of customers and/or vendors using online payment methods by December 31, 2026. Following campaign launches — specific programs engagements/services provided/etc. should serve as a measure of success (i.e. % increase in number of qualified applicants, increased number of attendees at public safety events, etc.) Three of more information sessions facilitated by DHS annually Plan Updating and Evaluation One -Time Annual Annual Annual Annual Annual Annual Annual Establishing Baseline Metrics Annual Establishing Baseline Metrics Annual The Strategic Plan was developed with long-term goals associated with each priority. The objectives associated are more short-term and generally achievable within a one -to -two-year period. Updates to objectives can be considered annually and proposed within the annual report provided to the BOCC during budget development. Updates to the priorities and goals established in the Strategic Plan will be evaluated by the Strategic Plan coordinators and brought to the BOCC for consideration during the annual budget process if needed. A formal review and revision to the plan will occur every five years. A Five -Year Strategic Plan Outcomes report will be compiled to report on all progress made over the course of the plan. This document will help provide the BOCC insight on successes and challenges experienced over the course of the plan and inform the development of the next Five -Year Strategic Plan. 23S 2026 BUDGET STRATEGY The budget strategy uses proven methodologies of dealing with past budgets and looking at future strategic approaches. The budget is based upon the following assumptions and approaches: > A change to the local property tax rate threshold will not be presented to voters. ➢ In the 2026 budget request, any net county cost increase in a budget unit must be offset with a corresponding decrease in a department's total budget, unless sufficiently justified. Unless a change is legally mandated, the county's share of partnership programs will not increase, it will decrease wherever possible. County dollars will not displace federal or state reductions. Programs funded with state and/or federal allocation increases must be able to have a sustainability plan when staff or program costs are increased or be prepared to reduce staff or program costs if the allocation declines. Program managers and the public will be made aware of the proposed service reductions as soon as possible. Early warning sessions will be held in September addressing budget issues identified early in the process. ➢ No salary adjustments will be included in the requested budget. The Board will determine any salary adjustments above the 2025 level in the Final Budget process. Any Department Head or Elected Official justifying to the Board a higher salary for a class unique to that department or office should include the additional salary within the assigned target budget amount. > Any 2026 classification upgrades will be treated like new position requests in the budget process, with the department funding any requests within the target amount. Outside agencies that provide contractual services will be treated like county departments. ➢ Additional program options outside the overall budget plan will be proposed for Board consideration. Staff will explore the options as directed by the 37 Board, and these options will be topics of discussion at the public work sessions and hearings. A review of all discretionary programs will be done by the Department Head or Elected Official and the Board. > All vacant positions in 2026 will follow the "sunset review" process within the Workday system to determine if the position needs to be filled. Resources for new activities will come from increased productivity and termination of existing activities wherever possible. No new non -mandated programs will be proposed without proportionate cutbacks in other programs. ➢ All user and service fees will be examined, and recommendations made for increases or other adjustments to match the cost of providing such services. As 2026 budget requests accommodate or are integrated with long-term program strategies, they will be highlighted. ➢ The budget strategy will permit Weld County to cope with the new fiscal and program challenges faced in 2026, while accomplishing a balanced budget. The 2026 budget must be structured to attempt, within available funds, to ensure that: ■ Basic services are funded at adequate levels. ■ Revenue has been estimated at realistic levels. ■ Reserves that afford protection for the future are funded. ■ Productivity improvement programs are continued. ■ Employee compensation levels are based upon realistic employment market considerations and within the county's ability to pay. ■ TABOR Amendment limits will be adhered to in the budget. ■ Legislative and regulatory changes are accommodated. ■ Technologies are employed in cost effective manners in the county. ■ Population growth and development is planned for and accommodated. ■ New initiatives associated with the human capital management strategies are accommodated. 38 ■ Investment in the transportation system infrastructure as outlined in the Five -Year Public Works Capital Improvement Plan addresses the strategic roads of the county and the maintenance of the current road and bridge infrastructure. ■ Weld County continues the initiatives required to foster area economic development and to improve the quality of life. ■ Long-term capital planning for facilities, information technology, and communication infrastructure are provided. 2026 BUDGET CALENDAR February 10, 2025 March 17 - April 28 April 14 April 21 - June 16 May 30 May 30 May 30 May 30 June 16 July 16—July29 August 11 — August 26 September 16 September 17 September 16 - October 20 October 20 October 20 Board reviews the 2026 budget plan. Finance team discusses target budgets and 2026 budget plan with department heads and elected officials. BOCC sets 2026 budget strategic direction. Departments prepare budget proposals. Elected officials and department heads submit requests for Facilities special projects to the Director of Facilities and Finance. Elected officials and department heads submit new position requests and any reclassification requests to Human Resources and Finance. Elected officials and department heads submit requests for information technology services to Information Technology and Finance. Elected officials and department heads submit requests for vehicles to the Director of Fleet Services and Finance. Submit budget request to Finance Department. Department presentations to the BOCC. Executive Budget Team (EBT) meets and makes recommendations on requests. Publish notice of availability of Proposed Budget. Finance requests 2026 Fee Ordinance Changes to Departments Board meets to discuss 2026 requests and recommendations. Publish notice of final budget hearing. Board makes final decisions on 2026 budget requests. 40 2026 BUDGET CALENDAR (continued) November 3 November 17 December 1 First Reading and Public Hearing on Final Budget 9:00 a.m. Second Reading and Public Hearing on Final Budget 9:00 a.m. Assessor certification of final assessed value due. December 10 Final Reading and Public Hearing to adopt mill levy 9:00 a.m. 41 EXPLANATION OF OVERVIEW OF BUDGET AND MANAGEMENT SYSTEM Budgeting, at best, is an inexact science. It can be both precise and unyielding as numbers tend to be, or as flexible as priority changes dictate. In the end, the goal of Weld County's budgeting process is to produce a "user friendly" document, designed to enhance policy makers', managers', and citizens' understanding of major issues, resource choices, and impact of the total budget. The budget is not only a financial plan, but a policy document, operational guide, and communication device. As a financial plan, Weld County's budget includes all funds, presents a summary of historical and projected revenues and expenditures, describes major revenue sources, underlying assumptions and trends, and includes projected changes to fund balances. As a policy document, the budget includes a budget message articulating strategic priorities, describes budget and financial policies, and addresses long- term concerns and issues. As an operations guide, the document includes an organizational chart(s), provides authorized personnel schedules, describes departmental services or functions, and includes goals and objectives. As a communications device, the budget includes a summary of budgetary issues, trends, and resource choices, explains the impact of other plans or planning processes, describes the preparation, review, and adoption process, includes a demographics or community profile section, and contains a table of contents and glossary of terms. Program planning at the department level follows policy formulation. All departments assess their programs, explore alternatives, design and define existing and new programs, develop program objectives, and relate present operations to the programs planned. The budget is then based upon the program, performance, and periodic program review. This process allows for the allocation of resources by program area and multi -year projections. The programs are then evaluated on an on -going basis through program analysis, 42 review of performance, and an examination and evaluation of alternatives. This input then cycles into the policy formation process for a new budget cycle. The budget and management system is supported by the Banner Accounting System, fiscal control and cost accounting by program, and workload and performance management systems and reports. In summary, Weld County's budget process is virtually a year -around process, combining months of planning, analysis, program and policy review, and constant monitoring. The adopted budget asserts Weld County's commitment to meet or exceed the community's highest priority expectations at the lowest possible cost to citizens. In the end, the budget represents a balance between the political process represented by citizen input, policymakers, county departments and offices, and teamwork. The following two pages show the process graphically. 43 OVERVIEW OF BUDGET AND MANAGEMENT SYSTEM POLICY FORMULATION Community Assessment PROGRAM EVALUATION Program Analysis Review Program Performance Examine and Evaluate Alternatives Service Delivery Analyze Community Needs Develop County -Wide Goals Assess Prior Year's Performance Review Policy Alternatives Establish General Priorities Establish Fiscal Policy SUPPORT Accounting System Fiscal Control Cost Accounting By Program Performance Measurement Systems and Reports BUDGETING BASED ON PROGRAMS, PERFORMANCE, PERIODIC PROGRAM REVIEW Allocate Resources by Program Area Develop Multi -Year Projections Schedule Action Long Range Planning Capital Improvements PROGRAM PLANNING Assess Program Alternatives Design Program Define Program Objectives Relate to Present Operations Revise as Necessary 44 HIERARCHY OF BUDGET INFORMATION BOARD OF COUNTY COMMISSIONERS Budget Policies Budget Process Revenue Policies Policy Directions Accounting Policies Investment Policies Capital Improvement Policies Budget Guidelines Allocation of Resources N Implementation and Results of Strategic Objectives Major Program Goals Specific Revenue Assumptions Policy Matters/ Points of Issue Workload Data Department Objectives Significant Changes / DEPARTMENT BUDGET UNITS 45 SIGNIFICANT BUDGET AND ACCOUNTING POLICIES WELD COUNTY FUND STRUCTURE By Budgetary Basis Modified Accrual Basis of Budgeting (Government Fund Types) General Fund Special Revenue J Public Works Solid Waste Conservation Trust Social Services Human Services Weld County Trust Fund . Capital Funds i Health BUDGETARY ACCOUNTING BASIS: Accrual Basis of Budgeting (Proprietary Fund Types) Internal Service Funds i Fleet Services Insurance Weld Finance Corp. i 1 Health Insurance Telecom Services Enterprise Funds Regional Crime Lab The Weld County budgetary procedure uses the following Basis of Accounting. Basis of Accounting refers to when revenue and expenditures are recognized in the accounts and reported in the financial statements. Basis of Accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The governmental funds and expendable trust funds utilize the Modified Accrual Basis of Accounting. Under this method revenue is recorded in the year in which it becomes both measurable and available as net current assets. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. 46 Revenue susceptible to accrual, that is, measurable and available to finance the County's operations, or of a material amount and not received at the normal time of receipt, primarily consists of 1) state highway users' tax; 2) property taxes, assessed in 2025, payable in 2026; and 3) various routinely provided services (health department). Unbilled charges for services are recorded in the appropriate funds at year end. Expenditures are generally recorded when the related fund liability is incurred. Proprietary funds follow the Accrual Basis of Accounting method, whereby revenue is recognized in the year in which it is earned and becomes measurable. Expenses are recorded when liabilities are incurred. Due to Colorado legal requirements, capital expenses are budgeted and appropriated in the Proprietary Funds. BUDGET ADOPTION: An annual budget and appropriation ordinance is adopted by the Board of County Commissioners in accordance with the Colorado State Budget Act and Weld County Home Rule Charter. The budget is prepared on a basis consistent with generally accepted accounting principles for all governmental, proprietary and expendable trust funds. The accounting system is employed as a budgetary management control device during the year to monitor the individual departments (level of classification which expenditures may not legally exceed appropriations). All annual appropriations lapse at year end. The Director of Finance and Chief Financial Officer is authorized to transfer budgeted amounts within departments of each fund. Any revisions that alter the total appropriation for each department must be approved by the Board of County Commissioners through a supplemental appropriation ordinance. AMENDMENT TO BUDGET PROCESS: Section 29-1-111, C. R. S., provides that, if during the fiscal year, the governing board deems it necessary, in view of the needs of the various offices or departments, it may transfer budgeted and appropriated monies from one or more spending agencies in the fund to one or more spending agencies in another fund and/or transfer budgeted appropriated monies between spending agencies within a fund. Section 29-1-111, C. R. S., provides that, if during the fiscal year, the governing body or any spending agency received unanticipated revenue or revenues not assured at the time of the adoption of the budget from any source other than the local government's property tax mill levy, the governing board of the local 47 government may authorize the expenditure of these unanticipated or unassured funds by enacting a supplementary budget and appropriation. Supplementary budget and appropriations require a two-thirds majority vote by the Board of County Commissioners. PROPERTY TAXES: Property taxes attach as an enforceable lien on property as of January 1. Taxes are levied no later than December 15 and are payable the following year in two installments on February 28 and June 15, or in full on April 30. The county, through the Weld County Treasurer, bills and collects its own property taxes as well as property taxes for all school districts, cities and towns and special districts located within the county. In accordance with Section 14-7 of the Weld County Home Rule Charter, all ad valorem tax levies for county purposes, when applied to the total valuation for assessment of the county, shall be reduced so as to prohibit the levying of a greater amount of tax revenue than was levied from ad valorem taxation in the preceding year, plus five percent (5%), except to provide for the payment of bonds and interest. The Board of County Commissioners may submit the question of an increased levy to the County Council and, if in the opinion of a majority of the County Council, the county is in need of additional funds, the Council may grant an increased levy for the county in such amount as it deems appropriate, and the county is authorized to make such increased levy. Any one capital project requiring a capital expenditure out of funds procured by ad valorem taxation equal to a three -mill levy for three years shall be prohibited unless approved by a majority vote of the qualified electors at a general or special election per Section 14-8 of the Weld County Home Rule Charter. With the passage of Amendment One (TABOR) effective November 4, 1992, the mill levy cannot be increased above the prior year mill levy, except by a vote of the people. In addition, the growth of property tax revenue cannot exceed the prior year amount plus inflation plus net new construction, without voter approval. 48 EXPLANATION OF INDIVIDUAL FUNDS GOVERNMENTAL FUND TYPES: Funds generally used to account for tax -supported activities. General Fund The General Fund accounts for all financial transactions of the County that are not properly accounted for in other funds. Ordinary operations of the County such as public safety, County administration and other activities financed from taxes and general revenues are reflected in this fund. The three percent of fiscal spending reserve established in accordance with the State Constitution Amendment One (TABOR), passed November 3, 1992, is included in the General Fund's fund balance. Special Revenue Funds Special Revenue Funds are established to account for taxes or other earmarked revenue for the County which finances specified activities as required by law or administrative action. Public Works Fund: The Public Works Fund records all costs related to Weld County's road and bridge construction and maintenance. This fund is also utilized for allocation of monies to cities and towns for use in their road and street activities. Social Services Fund: The Social Services Fund accounts for the various public welfare programs administered by the County. Conservation Trust Fund: The Conservation Trust Fund accounts for revenue received from the State of Colorado to be used for the acquisition, development, and maintenance of new and existing conservation sites within Weld County. The funds are derived from the Colorado State Lottery. Weld County Trust Fund: The Weld County Trust Fund, a permanent fund, accounts for the assets held by the Weld Trust, a Colorado nonprofit corporation recognized by the Internal Revenue Service as an exempt charitable organization 49 under Internal Revenue code section 501 (c) (3), for charitable purposes to benefit the citizens of Weld County. Contingent Fund: The Contingent Fund records any property tax revenue levied by the Board of County Commissioners to cover reasonably unforeseen expenditures. Public Health Fund: The Weld County Department of Public Health and Environment provides health services to County residents. The fund reflects revenue and expenditures for health care, health education, health monitoring, and other related activities. Human Services Fund: The Human Services Fund accounts for various Federal and State human service grants. Primary funding agencies are DOL, HHS, and GSA. Solid Waste Fund: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites for the purpose of combating environmental problems and for further improvement and development of landfill sites within the County. Capital Project Funds Capital Project Funds are established to account for financial resources used for the acquisition or improvement of the capital facilities of the County. Capital Expenditures Fund: This fund accounts for various capital improvement projects on County property as required by Section 29-1-301, C.R.S., 1973. Communications Capital Development Fund: This fund accounts for various capital improvement projects for the development and maintenance of the county communications system infrastructure. PROPRIETARY FUND TYPES: Proprietary funds focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds. Enterprise Funds: Enterprise Funds account for departments providing services primarily to third - party payers. 50 Northern Colorado Regional Forensic Laboratory Fund: This fund accounts for the maintenance and operational cost of the Northern Colorado Regional Forensic Laboratory. It is funded by rent paid by participating agencies. Internal Service Funds: Internal Service Funds are established to account for goods and services provided to other departments of the County on a cost -reimbursement basis. Fleet Services Fund: This fund accounts for the revenue and costs generated by equipment and vehicles rented to the Public Works Fund and to various departments of other County funds. Insurance Fund: This fund accounts for all insurance costs for the County. The program is a combination of insured risks and protected self-insurance risks. Telecom Services Fund: This fund accounts for all phone costs provided to the County and other outside agencies on a cost -reimbursement basis. Health Insurance Fund: This fund accounts for the self -insured health, dental, and vision plans offered to County employees. Weld County Finance Corporation Fund: This fund accounts for the lease/purchase of county facilities. There are no active leases. The last lease was paid off on August 1, 2007. 51 BUDGET POLICIES The basic budget policies of Weld County are stated in the following forms: • Budget Process • Program Policy Changes/Impacts • County Strategic Objectives • Revenue Policies and Assumptions • Policy Directions • Significant Budget and Accounting Policies • 2025 Budget Guidelines The overall County budget policies are reflected at the program level on each of the "Budget Unit Summary" sheets. The "Budget Unit Summary" sheets describe how the policies impact operations, service levels and/or finances at the program level. In addition, comments on the summaries explain implementation issues and provide goals and workload and performance data for monitoring purposes. The "Budget Unit Summary" has been structured as follows to accommodate the governing board and public reader: • Department Description • Resources • Summary of Changes • Goals/Desired Outcomes/Performance Objectives/Key Performance Indicators • Workload Measures • Staff Recommendations NOTE: In accordance with Article IV, Section 4-2(6) (b), of the Weld County Home Rule Charter, the Director of Finance and Administration shall cause the policies adopted or approved by the Board of County Commissioners to be implemented in the county as required by the Board of County Commissioners and insure that the activities of the departments are consistent with the policies determined and set by the Board of County Commissioners. 52 LONG TERM FINANCIAL PLANNING POLICIES Balancing the Operating Budget: The State of Colorado's constitution requires all local governments to annually adopt a balanced budget. Balanced budget means expenditures cannot exceed available resources. No debt financing of the operational budget is permitted. Weld County's policy is that under no circumstances will Weld County adopt a budget that is not balanced, even if the constitutional requirement is lifted. Long Range Planning: The Board of County Commissioners has adopted countywide strategic goals. The recommended budget shall, to the extent possible, based upon available resources, be consistent with the goals and objectives of the county's strategic goals. The process shall involve identifying several critical areas which have or are expected to have an impact on the financial condition of the county over the next five years. Once the critical issues are identified, specific goals and objectives will be developed along with an implementation plan by impacted departments. Long Term Financial Forecast: Annually prepare a five-year forecast that maintains the current level of services, including known changes that will occur during the forecast period. If the forecast does not depict a positive operating condition in all five years of the forecast, the county will strive to balance the operating budget for all years included in the five-year financial forecast. Long Term Budget -to -Actual Trends: Annually evaluate trends from a budget -to - actual perspective and from a historical year-to-year perspective to identify areas where resources have been over allocated. This will improve the accuracy of revenue and expenditure forecasts by eliminating the impact of recurring historical variances. Asset Inventory: An inventory of capital needs will be maintained by the Finance department. The inventory shall include the identified needs, a list of projects, their cost estimates, and project timetable for funding, acquisition or construction. The recommended budget shall include a capital budget and a five-year capital plan with a balanced financial base for renewal, replacement, and new projects. The capital budget shall be adequate to maintain capital assets at a level sufficient to protect infrastructure and minimize future maintenance and replacement costs. 53 Revenue Diversification: Weld County encourages a diversity of revenue sources to improve the County's ability to handle fluctuations in individual revenue sources year to year and long-term. Due to the high percentage of oil and gas assessed values, Weld County also encourages the diversification of revenues for long range planning to minimize the dependence of the County's budget on oil and gas revenue fluctuations in production and price, and long-range depletion of the resource in the County. Fees and Charges: Unless fees or charges are established by state law or contractually, Weld County will establish fees for goods and services at full cost recovery, including direct and indirect costs, where the user of the goods or services has the ability to pay. All fees will be reviewed periodically to ensure that they are still appropriate. Fees will be available for the public and adopted by code in public meetings. Use of One -Time Revenues: Weld County has a policy discouraging the use of o ne-time revenues for ongoing operational expenditures. The highest priority for o ne-time revenues will be to fund assets or other non -recurring expenditures, or to put the one-time revenues in a reserve fund. Debt Capacity, Issuance, and Management: To the extent possible, Weld County will pay cash for major projects rather than borrowing. Any existing debt will be retired at the earliest possible time during the life of the debt unless circumstances change significantly. Weld County's debt level per Weld County's Home Rule Charter and state law cannot exceed three percent of the current assessed value of the county. The current debt capacity is nearly $550 million. Debt under the debt limit includes all financial obligations over one year in duration, e.g. general o bligation bonds, revenue bonds, certificates of participation, notes, lease purchase agreements, letters of credit, revenue warrants, long term lease o bligations, or any other multiple -fiscal year direct or indirect debt or other financial obligation. Obligations for pension plans are excluded under Colorado state law. Stabilization Funds: Weld County maintains a prudent level of financial resources in the form of a contingent reserve, plus adequate fund balances for cash flow, to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. See fund balance policy in the policy section of the Budget Message for more details. Operating/Capital Expenditure Accountability: A budgetary control system will be maintained by the Finance Department to ensure accountability and adherence to the budget by restricting the expenditure of funds above the amount appropriated for the spending agency. Monthly financial reports will be 54 available on-line through the accounting system for elected officials and department heads, detailing the progress towards budget compliance. These reports will, at a minimum, compare the current budget and year-to-year revenues and expenditures by department. Contingency Planning: Weld County supports a financial planning process that assesses the long-term financial implications of current and proposed operating and capital budgets, budget policies, cash management, and investment policies, programs and assumptions that will permit Weld County to deal with future contingencies in a reasonable and responsible way without adversely impacting County citizens. Strategic Investment Plan for the Future of Weld County: Due to the oil and gas boom in Weld County from development of the Niobrara formation, Weld County property tax revenue has increased. As a result, in February 2012, staff developed, and the Board of Weld County Commissioners approved the Strategic Investment Plan for the Future of Weld County. A long-term strategy of investment in the county's infrastructure, technology and innovation, staff training and development, and economic development for diversification of the local economy can all have a demonstrable long-term payoff. A good county transportation system facilitates the movement of goods and services. Investment in innovation and technology will lay the foundation for new and more efficient governmental services being provided by Weld County government. Staff development ensures that the county's employees have the skills required to provide the very best service possible to the citizens of Weld County. Investment in economic development for the diversity of the local economy will lay a solid foundation for long-term economic growth in the county and allow Weld County to be competitive in retaining and attracting quality companies and a labor force to support those companies. Weld County must focus on investing rather than spending in order to ensure long-term economic prosperity not only while the energy boom is happening, but also when it eventually ends. 55 CAPITAL IMPROVEMENT POLICY 1. Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed period of several years (normally on a five-year cycle) setting forth each capital project and identifying the expected fiscal year for each project and the anticipated revenues to finance those projects. 2. Capital Improvement Staff Committee - The Finance department develops a Long Range County -wide Capital Improvement Plan for all major capital expenditures within the County after surveying County -wide needs with program managers. The Board of County Commissioners is responsible for approving capital improvement policies, as well as, approving capital improvement programming as a part of the annual budget. 3. Capital Assets - Capital assets are defined as land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. 4. Capital Projects - Capital projects are defined as those major, non -recurring projects that have a time interval of at least three (3) years between such expenditures and have a total cost of at least $10,000. Purchases of real property and selected equipment may be exempted from these limitations. Examples of capital projects include: a. New and expanded physical facilities. b. Large scale rehabilitation and replacement facilities. c. Major equipment which has a relatively long period of usefulness. d. The cost of engineering or architectural studies for services related to a major public improvement. e. Acquisition of land and/or buildings. 5. Annual Action Program - Those capital improvement projects from the plan which have been identified by the Finance department and approved by the Board of County Commissioners for funding and implementation for each fiscal budget year. 6. Relationship Between Capital Funding and Operating Budget - Capital assets, which include property, plant equipment, rights -of -way, and infrastructure assets (e.g., roads, bridges and similar items,) are reported in the applicable governmental or business -type funds. Capital assets are defined by the County as assets with an initial, individual cost of more than $10,000 and a 56 useful life of more than one year. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. All reported capital assets, except for gravel roads, are depreciated. Improvements are depreciated over the remaining useful lives of the related capital assets. Depreciation on all assets is provided on the straight-line basis (asset value divided by years of useful life) over the following estimated useful lives: Buildings Improvements Infrastructure - Bridges Infrastructure - Roads Equipment Heavy Equipment 20-50 years 10- 20 years 50 years 20 years 3-5 years 10- 20 years GASB Statement 34 allows an alternative approach which would reflect a reasonable value of the asset, and the cost incurred to maintain the service potential to locally established minimum standards in lieu of depreciation. To elect this option the County must develop and implement an asset management system which measures, at least every third year by class of asset, if the minimum standards are being maintained. The County has elected to use this alternative approach only for gravel roads. 57 INVESTMENT POLICY On March 5, 2003, the Board of County Commissioners adopted a comprehensive investment policy that is reviewed annually by the Investment Committee. A copy of the detailed investment policy can be obtained by contacting the Weld County Treasurer at (970) 400-3260. The following is a brief overview of the investment policy: The County Treasurer is responsible for the investment of all available monies. The statutes defining legal investments for Colorado counties are Sections 24-75-601 and 30-10-708, C.R.S. Investment priorities are (1) safety, (2) liquidity, and (3) yield. In compliance with statutes, deposits/investments are made only in "qualified" financial institutions, i.e., those which are federally insured by either FDIC or FSLIC. Further, any deposit/investment amount more than $250,000 may only be made at institutions that are designated as public depositories by the state bank or savings and loan commissioners, Sections 11-10-1 18 and 11-47-118, C.R.S. Such designation occurs when acceptable collateral is pledged to secure the total deposit. Deposits/investments shall be made in the name of the treasurer in one or more state banks, national banks having their principal offices in this state, or in compliance with the provisions of Article 47 of Title 11, C.R.S. 1973, savings and loan associations having their principal offices in this state which have been approved and designated by written resolution by a majority of the Board of County Commissioners. The Board of County Commissioners can designate, by resolution, an average annual rate of interest income to be paid to a specific fund or funds. All other interest income is deposited to the county general fund for the purpose of supplementing the county mill levy, thus reducing the amount of revenue required from property tax. The County maintains a cash and investment pool that is available for use by all funds except the Pension Trust Fund. Several of the County's funds also hold investments on their own account. The cash and investments of the Pension Trust Fund are held separately from those of the other County funds. Deposits: At year end, the estimated carrying amount of the County's deposits is nearly $575 million. Of this amount, approximately $1 million will be covered by Federal 58 deposit insurance, and the remainder was collateralized with securities held by the pledging financial institution's trust departments or agents in the County's name. Investments: Statutes authorize the County to invest in obligations of the U.S. Treasury, agencies, and instrumentalities, commercial paper, and repurchase agreements. The Pension Trust Fund is also authorized to invest in corporate bonds and mortgages. Interest revenue is projected on the basis of an average interest rate of 3.0 percent in 2025. 59 FUND BALANCE AND RESERVE POLICY Weld County considers maintenance of adequate operating reserves to be a prudent management tool and important factor in providing financial flexibility to the County. A financial reserve may be used to address unanticipated revenue shortfalls and unforeseen expenditures. The reserves provide a first line of defense against deficit spending and help maintain liquidity when budget downturns become inevitable. The appropriate size of such fund balance reserves depends on the potential viability of the County's revenues and expenses, as well as its working cash needs to handle seasonality of revenues or expenditures. The Board of County Commissioners adopted the County Fund Balance Policy on December 14, 2011, "nunc pro tunc" January 1, 2011. The policy was created to help reduce the negative impact on the County in times of economic uncertainty, major fluctuations in oil and gas assessed valuations, and potential losses of funding from other governmental agencies. The policy established minimum requirements for reserves and guidelines for the use of certain funds. The reserves and restrictions are also consistent with the requirements under Colorado statute or state constitutional requirements. The County Fund Balance Policy requires the following: • Any remaining fund balance following all restrictions and commitments in the Health Fund shall be assigned for future health programs for the benefit of the citizens of Weld County. • Any remaining fund balance following all restrictions and commitments in the Social Services Fund shall be assigned for future welfare programs for the benefit of the citizens of Weld County. • Any remaining fund balance following all restrictions and commitments in the Human Services Fund shall be assigned for future welfare, senior, and employment programs for the benefit of the citizens of Weld County. • The Contingency Fund shall maintain a minimum fund balance to cover a minimum ten (10) percent of the annual expenditures and maximum of twenty (20) percent of the annual total expenditures as determined by the Director of Finance to provide: (1) a reasonable level of assurance that Weld County's operations will continue even if circumstances occur where revenues are insufficient in an amount that is equal to at least one -percent of annual expenditures to cover necessary expenses for public safety, public 60 welfare and public works; (2) there is a major reduction in oil and gas assessed valuations; or (3) there are other unexpected needs or emergency situations costing an amount that is equal to at least one -percent of annual total expenditures that do not routinely occur. The Contingency Fund shall be funded by property tax. The Board may also exceed the balance of the maximum of twenty (20) percent of the annual total expenditures in the annual budget process if circumstances warrant it, such as oil and gas assessed valuation fluctuations. • The three -percent TABOR emergency reserve required by Article X, Section 20(5) of the Colorado Constitution shall be a restricted fund balance in the General Fund in an amount equal to ten -million dollars or three -percent of the TABOR revenue limit, whichever is greater. 61 POLICY DIRECTIONS Incorporate Guiding Principles, Mission Statement, and Strategic Goals into the budget submission. Incorporate the Strategic Investment Plan for the Future of Weld County into the budget. ➢ Continue revenue maximization policy to support County services to users. o Continue policy of identifying ways to minimize the reliance upon property tax funding. Advocate legislative positions. ➢ Examine County programs on a continual basis to maximize productivity and maintain current service levels with current or reduced workforce. ➢ Examine County programs and services to prepare Weld County for continuing financial uncertainties and future limitations. ➢ Utilize cost cutting/revenue raising strategies to hold down costs and support County services. This may be accomplished by: o Organization assessment o Contraction in services o Productivity improvement o Privatization and contracting o Automation o Energy conservation o Administrative reorganization o Innovation/technological transfer o Continue position sunset review process to assess the need for any vacated positions. ➢ Utilize a target budget approach with the following features: o Identifies County's resource capacity o Clearly identifies targets and related reductions o Identify proposed non -funding early o Allows time to accommodate reductions (employees) o Allows board discretion in allocating funds to unfunded programs in critical service areas o Targets all offices, departments, and outside agencies o Better reflects County priorities 62 o Since limits are known, allows planning of alternative expenditure levels six months before fiscal year begins o Constrains growth in existing levels, so high priority requests can be granted while lower priority projects are cut ➢ Examine all user and service fees and make recommendations for increases or other adjustments to match the cost of providing such services. Clearly identify all newly mandated program costs for the Board. ➢ Continue the County's share of partnership programs, unless a change is legally mandated, and decrease the share wherever possible. ➢ Maximize manpower avoidance or substitution methods for all departments through automation, productivity improvements, or cost cutting strategies. Recommend capital outlay expenses for equipment only when the need has been fully justified, the useful life of equipment cannot be extended, and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Director of Fleet Services for consideration in the budget process. Continue to examine priorities, which services to provide, best way to deliver services, and most cost-effective way to provide services within the constraints of TABOR. ➢ Minimize levels of management for departments within the County by flattening the organization and empowering employees to the maximum extent possible. Continued deployment of LEAN. The County began to use LEAN, a continuous improvement methodology, in 2017. Significant process improvements have been made in many departments, including Motor Vehicle, Jail Booking, Human Resources, and Human Services operations. The County's LEAN efforts are evolving from a centralized group in Information Technology to broader deployment throughout county departments involving their own staff. 63 2026 GUIDELINES Any new programs or expansion of existing programs will be highlighted as a policy issue for the Board. All newly mandated program costs should be clearly identified for the Board. ➢ Unless a change is legally mandated, the county's share of partnership programs should not be increased, the share should be decreased wherever possible. ➢ Methods to maximize manpower avoidance or substitution should be encouraged by all departments through automation, productivity improvements, or cost cutting strategies. Capital outlay expenses for equipment should only be recommended when the need has been fully justified, the useful life of equipment cannot be extended, and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Director of Fleet Services for consideration in the budget process. Budgets are to be prepared on a cost center basis with submission in this format, as well as in the normal line -item format like 2025's budget presentation. ➢ Salaries should be budgeted at the 2025 level. Any salary increases for a class unique to a department must be absorbed in target amounts or listed and summarized as an increase in request. All user and service fees should be examined, and recommendations made for increases or other adjustments to match the cost of providing such services. ➢ Those areas where increased personnel productivity has shown gains in services and/or reductions in cost should be identified. ➢ In reviewing the 2026 budget request, The Finance and Human Resources departments will develop preliminary recommendations to the Board of County Commissioners. The Finance team will ask the same basic questions concerning need and purpose, objectives, departmental priorities and rank, expected achievements and benefits, means for measuring results, consequences of not implementing the request, impact on other agencies or departments, alternative approaches or service level, resource 64 requirements, means of financing, and whether all cost cutting and revenue generating strategies have been applied. ➢ Unless a significant organizational change has occurred, or intentionally postponed to a certain point in time, upgrades of specific positions that were requested but denied in the last two years will not be reconsidered in the 2026 budget process. ➢ Use the following budget population data for performance measures: YEAR POPULATION 2024 (Actual) 367,453 2025 (Estimated) 376,012 2026 (Projected) 384,829 ➢ Interns: Any department planning on using interns in the next fiscal year must include any costs associated with the interns in the budget request. Costs should include any salaries, equipment (vehicle), service and supplies (e.g., mileage). No mid -year intern position requests will be approved that have a cost that is not already budgeted in the final budget. 65 2026 SPECIAL BUDGET INSTRUCTIONS The following are special budget instructions to be used for submission of your 2026 budget. 1. All budgets (including Enterprise and IGS) must be submitted by June 16, 2025. 2. All departments are requested to submit, on or before June 1, 2025, the following items that will be part of your 2026 budget: A. Special Project Request for Facilities projects estimated to be over $5,000. B. Any additional position requests or reclassifications, as outlined in the Budget Manual, to allow Human Resources to assess the need. C. Information Technology requests for computer hardware, software, phones, system upgrades or system study. (See memo from the CIO regarding 2026 IT Project Request process) D. New or replacement vehicle requests to the Director of Fleet Services for inclusion in the Fleet Services budget. 3. Salary and fringe benefits will be budgeted at the 2025 level. Any anticipated increase over 2025 level must be highlighted as an increase. 4. For budgetary purposes, please use the 650 per mile reimbursement rate in developing your 2026 budget. 5. Any requests for equipment should be submitted as part of your departmental budget request. Once a determination has been made as to whether the Board of County Commissioners will approve your request for equipment purposes, the total amount may be moved to a Capital Outlay budget unit as has been the practice in past years. 6. Fleet Services IGA rates should be ascertained from the Director of Fleet Services for budget purposes. This is necessary because of the varying rates for unique kinds of vehicles, such as patrol cars, etc. Fuel costs should be budgeted as follows: unleaded $3.29/gallon, diesel $3.53/gallon, and LNG at $2.90/gallon. 7. Any new or replacement vehicles should be discussed with the Director of Fleet Services and a Vehicle Request Form completed. Vehicles being replaced must be identified on the Vehicle Request Form and will be turned in when the replacement arrives in 2026. 8. Postage costs are anticipated to be 780 in 2026. 66 9. Any 2026 position classification upgrades will be treated the same as a new position request in the budget process and will be analyzed by Human Resources for reasonableness. 10. Unless there has been a significant organizational change or a future spread applied, reclassification requests made in the last two years and denied by the Board will NOT be reconsidered in the 2026 budget process. 11. Department presentations of their programs and budget request will be held in July and August, with the Board of County Commissioners reviewing the requests in September. The board will make decisions in October, and the budget will be approved during a three -reading process with public input in November and December 2025. 12. As revenues are budgeted, each department should examine whether credit cards should be implemented at the point of sale for the specific service being offered. If credit card services for payment are an option, discuss with the Finance department, the way the credit card service fee can be recovered or absorbed in the fee structure in compliance with all legal and credit card service provider requirements. 13. INTERNS: Any department planning on using interns in the next fiscal year must include any costs associated with the interns in the budget request. Costs should include any salaries, equipment (vehicle), service and supplies (e.g., mileage). No mid -year intern position requests will be approved that have a cost that is not already budgeted in the final budget. 14. Part of the 2026 budget process will include new goals and objectives as a part of the approved 2023-2028 Strategic Plan discussions and implementation. Each department is encouraged to continue tracking statistics outside of these new goals and objectives that show the programs value and are requested for other purposes, such as brochures or reporting. If, in the development of your budget request, you determine that there are unique requirements or unique situations in your department that affect your budget presentation, please do not hesitate to contact the Budget Manager at 970-400-4202, Chief Financial Officer at 970-400-4451 to answer questions, or to get approval for variation to the normal procedures outlined in the special instructions. 67 REVENUE POLICIES AND ASSUMPTIONS The following revenue policies and assumptions have been used in the preparation of the 2026 budget. 1. Wherever possible, those receiving the benefits of a government service should pay for what they receive in full through current fees, charges, and other assumptions. 2. Continual search for new sources of revenue shall be made to diversify the County's financing plan. 3. The County shall seek the establishment of a diversified and stable revenue system to shelter the County from short run fluctuations in any one revenue source. 4. Estimated revenues are conservatively projected. 5. Proposed rate increases are based upon: a. Fee policies applicable to each activity. b. Related cost of the service provided. c. The impact of inflation in the provision of services. d. Equitability of comparable fees. 6. Programs funded by state and federal revenue sources shall be reduced or eliminated accordingly if state or federal revenues are reduced or eliminated. Local funding will be substituted only after a full study by the Board and if the program has a high priority to satisfy a local need. 7. Revenue targeting for a specific program shall only be utilized whenever legally required and when a revenue source has been established for the sole purpose of providing a specific program. 8. Revenue from intergovernmental sources with a specific ending date shall not be projected beyond the date. 9. Looking at 2026 economic projections that may impact the 2026 budget, each department should anticipate inflationary increases within their proposed budget request. Assume interest rates averaging 4.0 percent throughout 2026. 10. Property taxes are based upon the maximum allowable under Amendment One (TABOR) and the Weld County Home Rule Charter limitation. 11. Assume that unless there is proven evidence to the contrary, federal and state categorical and entitlement grants will continue at the current level of funding. 68 SPECIFIC REVENUE ASSUMPTIONS OF SIGNIFICANT REVENUE Where appropriate, the local economic conditions and forward -looking economic indicators have been noted and considered in forecasting revenue trends. Property Tax: Weld County's property tax revenue is very dependent upon oil and gas assessed valuation. The volatility of the oil and gas assessed values continues to be a major impact to the County's budget planning, as it has been for the last decade. In addition, legislative proposals and ballot initiatives regulating energy development in Colorado continue to threaten the long-term viability of this portion of the energy industry in the state. Going forward the county will levy with maximum allowable, per Weld County Home Rule Charter and Amendment One (TABOR) limitation. Specific Ownership Tax: Personal property tax on vehicles (SOT) is anticipated to be equal to 2025 levels in 2026 due to high interest rates slowing projected vehicle sales and how the new vehicles figure into the five-year sliding fee schedule. Building Inspection, Oil and Gas Permits, and Planning Permits: Although growth is still occurring in the county, due to the slowdown in the economy and decline in the oil and gas activity, permit revenues and Building Inspection permits were lower than anticipated throughout 2025 and therefore remain the same for 2026. However, Oil and Gas permits were higher than anticipated in 2025, and are therefore increasing for 2026 as crude oil prices are rising worldwide. State and Federal Grant Revenue: The budget is prepared at the signed contract level or anticipated funding level provided by state or federal agency. The outcome of the presidential election has hinted to lowered available funds in Human and Social Service programs. We can anticipate moderation in non- defense discretionary spending and some spending cuts in entitlements. Spending and revenue imbalances at the state and federal levels will most likely result in lower or, at best, slower growth in intergovernmental revenues for the county in the future. Charges for Services: Charges are anticipated to be up due in 2026 due to population growth and increases in fees. Earning on Investments: Interest revenue is calculated on the average earnings rate of 3.0 to 4.0 percent, times the estimated average daily cash balances. 69 Royalties: Based on analysis of oil and gas leases active on 40,000 plus acres of mineral interests owned by Weld County. There has been a drop in assessed value to Oil and Gas, so royalties were decreased by 20% from 2024's record high revenue collection. Rental: All rental income is based upon signed leases. Overhead/Cost Plan: Revenues are based upon the 2024 Indirect Cost Plan approved by the Department of Health and Human Services that results in federal revenue allowable from grants. Social Services has been charged the full indirect cost allocation amount since July 1, 2012, which results in approximately an additional $6.7 million in revenues in this area. County Clerk Fees: Calculated on the historical level of activity, and legislative changes in the last few years. Treasurer's Fees: Based upon historical level of activity for fees, which have been growing slightly due to the statutory fee structure for property taxes collected. Highway Users - Special Bridge: Revenue based upon signed state and federal grant contracts. Motor Vehicle Registration Fees: Like Specific Ownership Tax this revenue is anticipated to be the same in 2026 as 2025, due to aging vehicles, offset by population growth. Highway User's Tax: Based on State Department of Highway estimates from gas tax less three percent reduction that Weld County has historically experienced. As vehicles become more fuel -efficient less fuel is purchased, thus paying less HUTF tax that is based upon a per gallon tax. This is offset by population growth in the state. Social Service Revenue: Based on anticipated caseload as discussed under each program plus state and federal funding formula for each program. Health Grants: Based upon contracts signed July 1, 2025. Health Fees: Based upon historical patient/client caseload with 2026 rates applied. With more and more uninsured patients, utilization continues to increase in the county clinic due to affordability. Human Services Grants: Based upon contract funding level as of October 1, 2025, State Lottery: Funded at the prior year collected level, with no anticipated legislative changes. 70 Solid Waste Fees: Ten percent surcharge applied to historical waste volumes and input on projected volume from landfill operators. Proprietary Fund Revenues: Revenues for each Proprietary Fund equal funded anticipated expenditures in user departments' budgets. Severance Tax: Severance Tax distributions are determined by formula from the Department of Local Affairs, resulted from energy and mineral extraction statewide. The tax is specific to the energy industry employees that live in unincorporated Weld County, as municipalities get a direct allocation from the state. See the policy on severance tax direct distribution in the Public Works Non -Departmental Revenue (Budget Unit 2000-90100). 71 DEPARTMENT/FUND MATRIX AND ORGANIZATIONAL RESPONSIBILITY FOR BUDGET UNITS BUDGET UNIT RESPONSIBLE OFFICIAL General Fund: Office the Board Chairman, Board of County of Commissioners Public Information Public Information Officer County Attorney County Attorney Public Trustee Treasurer Clerk to the Board Clerk to the Board Clerk Recorder Clerk Recorder and and Elections Clerk Recorder and Motor Vehicle Clerk Recorder and Treasurer Treasurer Assessor Assessor County Council Chairman, County Council District Attorney District Attorney Juvenile Diversion District Attorney Victim Witness District Attorney Adult Diversion District Attorney Finance Administration Director, Finance Administration and and Accounting Controller Purchasing Chief Financial Officer Printing Supply Chief Financial Officer and Human Resources Director, Human Resources Planning Zoning Director, Planning Services and Community Dev Block Grant Chief Financial Officer Facilities Facilities Director 72 BUDGET UNIT RESPONSIBLE OFFICIAL Information Services Chief Information Officer Geographical Information System Chief Information Officer Sheriff Administration Units (21100- 21160)Sheri ff Patrol Unit Sheriff Investigation Unit Sheriff Regional Forensic Lab Sheriff Victim Advocates Sheriff Drug Task Force Sheriff Contract Services Sheriff Ordinance Enforcement Sheriff Director, Public Safety Communications County - -wide Communications E-911 Administration Director, Communications Public Safety Public Safety Wireless Director, Public Safety Communications Communications Public Safety Information System Chief Information Officer Coroner Coroner Courts Transportation Sheriff and Inmate Services Security Units Sheriff and Justice Services Director, Justice Services Community Corrections Director, Justice Services Work Release Director, Justice Services Director, Oil Energy Oil Gas Energy Department and gas and Department Building Inspection Director, Planning Services Director, Office Emergency Office Emergency Management of of Management Pest Weed Control Director, Public Works and Economic Development Chief Financial Officer Waste Water Management Chief Financial Officer 73 BUDGET UNIT RESPONSIBLE OFFICIAL Engineering Director, Public Works Extension Service Director, Extension Office Veteran's Office Facilities Director Seniors Program Chief Financial Officer Parks Trails Chief Financial Officer and Building Rents Chief Financial Officer Non Chief Financial Officer -Departmental Community Agency Grants Chief Financial Officer Bright Futures Chief Financial Officer Island Grove Building Chief Financial Officer Asset Resource Management Chief Financial Officer and County Fair Director, Extension Office Special Revenue Funds: Public Works Fund Director, Public Works Social Services Fund Director, Human Services Director, Public Health Health Fund Environment and Human Services Fund Director, Human Services Conservation Trust Fund Chief Financial Officer Contingency Fund Chief Financial Officer Weld County Trust Fund Chief Financial Officer Solid Waste Fund Chief Financial Officer Capital Funds: Capital Expenditure Fund Chief Financial Officer Communications Capital Chief Financial Officer Development Fund Enterprise Fund: . Regional Forensic Crime Lab Fund Chief Financial Officer Proprietary Funds: Fleet Services Fund Director, Fleet Services 74 BUDGET UNIT RESPONSIBLE OFFICIAL Insurance Fund Chief Financial Officer Telecom Fund Chief Information Officer Health Insurance Fund Chief Financial Officer a STAFFING OR EQUIPMENT REQUESTS / POINTS OF ISSUE WITH A FISCAL IMPACT O 0 LC) ce CO 0) et a) i0 0) r r LC) Cl '0 2,050,351 32,900 0) CO L-7 CO N- C- 0 t f) Imo- <; L ") Lb 00 0 N d In O O O 0 {\I N OD -sr 0) N- C ) 0) M 0) eti V:D M 0 0 d- 0 0 Lr) Lf) N tD co cc> b r 0) 0) co Lf) C e) V-- CO to `6w CI ►o w ti l!) 0) CO c;" a- in M N- 0) to O r 0) 0 'Tr r o t() r to N (0 f d• ll) l>7 r 0C (0 U) l!) li) Co M r M 0 lri 0) o Ch to r to 0) tt7 ts Oa tp h (0 MN co t0 to N r N- h CO to to M LO r Co O 0) 0 Ili 00 tow to CO CS) N- r a CI Reduced by 1 FTE 80,000 Publishing software for Budget Book compilation For future FTE, but currently hoping to contract assistance for internal audit Reduction of vehicle expenses and Emp Appreciation for eliminated Reduction in Supplies due to elimination of Banner and iPayment GRANT PROGRAM ROLLS INTO GENERAL FUND .5 FTE reclassify to 1 FTE Accountant $18,125 historical 0.25FTE cost allocation to PT was removed from 6379 Prof Services Cost allocation for Treasurer/Public Trustee position moved to Personnel increase in existing software licenses increased printing and postage due to inflation 1.25 FTE no longer allocated to Public Trustee Supplies decreased in anticipation of incraesed publishing and legal costs increase in Software Maintenance per IT memo ADD $61,000 in revenue for passport services 1 new FTE Assistant Manager position for Clerk and Recorder Contract Labor increases Supplies Increase Postage increases - in Purchased Services Maintenance increases - in Purchased Services Additional Costs for Two Elections - includes $3,000 in training and meals Add revenue of $350,000 for coordinated Elections 11 new FTE Assistant Manager Grade 22 1 new FTE MV Auditor Grade 25 Decrease in Software Maintenance from Nemo-O in Supplies E -services and postage increrases effective July 2025 Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) 10,000 DC Trip wth New Contracted Vendor 1 new FTE Communications Manager position increase in supplies due to Canva subscription and Podcast Software l increase in fixed charges aecrease in rurcnasea oervices (net) increases in pnone costs ana decreases in travel reclassify County Attorney IV to V Supplies decreased. Purchased Services increased, Fixed Charges level Change in request to recommend II Ms I c a ac Requested (includes new requests after on inal 14,716 18,184 (253,319) 120,000 O N CV Lf) �• O Lb r --CV 0) Lf) 0 + i LC) Lf) CSI N r 01 L6 L) r r .� `. O CO N- d- r Co C5 O r Li) N r 06 r tz Q cvj CD 0 O d- O O in O NO r CO CO 0) O O CO N O d- Co a O Lf) O) a M d; N O 0) CO O o) O 0)a" ' ) 0) O a) op r (` N. -N LinC`) LS) CO Cr) 0 C) C� 0) t_) 00 Lf) co 0, p to N ti 123,245 O N. d� d- L7 0) o Lf) 0) CO L') CO a) O Lf) N- 0) lf) O i + Lf) c0 CO ^') co 37,943 to cs) io- to \-.,N Difference (2026 Original Request vs. 2025 Bud et O c C3) N M 0 0 d 0 0 d- in "I ,4b3,bbZ CD a) r Ci) r 00 y. N 0 co t0 t -- 2026 Original Bud et Request 05) d- C5) cD r in 0 N V CCDD r LC) CO a O N 1,135,973 C)) 0 d- r 0 r if) 00 O N . • 569,155 LC) M d- 0 O LI) 0) 0) CO r CA to CO of co tO C) N- r O 0 ZD 00 I— CD CO r LC) N- N N- a CO- 5,214,402 u) CO CO 0j O O ti 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Bud et 0) CO. 0 r r 561,460 2,017,451 N in d- N N r C) c r CO lA r LC) O N d- Lf) I 476,254 ♦ Lt') CO r c M NT a (N CO CO r IN., co QS it M id 0) ti (5) 0) 00 CO en e) r CD N LC) CO in 0) 0 CD Lf) 0) O Co n to M mended for BOCC approval se notes for detail) 2024 Actuals 00 d- op N- CD 0) 509,577 d- CO (~ CD N CO C 0) 0) C D 00 I— CD LO N <J) d- N N C 385,273 430,192 • LC) Li) N- r O N 1,494,057 Ch ti O �w 0) 0) C+•7 N- a C3) d- CO N- N Lf) CO 00 0) CD.I CD f— N- ^') 0) N M co co d- d- d C") in ti M N Cp d- f� 0) 0) d- ti G) f� O r r N N Lo co- M N d- f� a Ln 00 N r 07 N 00 r r r N r ti 00 N 06 co Ni 749,370 1 + • • • ♦ • O N 00 to lf) 2023 Actuals 924,245 On 00 N N M 00 0 if) NJ Lf) r Recommended for BOCC approval New request after original submission - reco Description 'GENERAL FUND - OFFICE OF THE BOARD PUBLIC INFORMATION COUNTY ATTORNEY FINANCE ACCOUNTING NEAHR HOMELAND SECURITY GE PURCHASING PRINTING AND SUPPLY PUBLIC TRUSTEE TREASURER'S OFFICE TOTAL FINANCE DEPARTMENT CLERK TO THE BOARD COUNTY CLERK ELECTIONS AND REGISTRATION MOTOR VEHICLE TOTAL CLERK AND RECORDER O O I + i + O O r cD r a O N CD r a O r O 0) a O C) iD r O O ',D f— r O O M O r O Or r Nr rO O + + + -0 C I. O O O O + + + O O O O O O N— CO O O O O O O O O O O O O O O O + + + + + + + + + /f 5,463,920 67,470 O CV) id - CO CD �Ln V I-0ANN GO In N N Jr.: • J) •ct O. co W 'zt' O 0.::• {79,524) 165 275,458 3,395,653 {254;000) 872,200 {20,000) 4,267,853 (274, 000) ^ tri C T O O co r (. N CaO CO N N CD CD N ^ N r N r r r r Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) Maintenance costs for existing software Annual license for online appeals 11 new FTE Investigator II Grade 44 I1 new FTE Deputy DA III Grade 49 1 new FTE Deputy DA IV Grade 55 1 new FTE Deputy DA IV Grade 55 Roxio and Software Maintenance per IT Increased travel due to new positions added and professional development 25,000 12,500 - in Purchased Services Fleet, Witness and Trial Expense mandated costs, other miscellaneous increases/decreases increased employee appreciation JO: INCREASE REQUESTED AFTER SUBMISSION for annual I increases in printing and employee appreciation Reduction in grant revenue anticipated, so requested expenditures be cut increase in purchased services for biennial conference and training, small reduction in supplies ($35) I I increases in fixed charges and purchased services ERPA support moved to GF for HCM and Finance 7,000 3,000 New hire orientation cups added wellness per IT Added Comp Tools, JDX, Payfactors, Linedln Learning reduction in other professional services, increases in repairs moved over from wellness budget C) a 0 0_ Reduction in contract payments - no notes Moved to HR budget Change in request to recommend 67,470 13,470 54,000 o (6 co CO o CO CC cc CD N09 265 265 7Y 0 X Ln LC) co r �^ Q v N 3,500 25,000 4,500 10,000 1.6 r O r II Ms I c a a c Requested (includes new requests after on inal - o d 1--.. N ci O aoc LO o d C) N. Difference (2026 Original Request vs. 2025 Bud et 0 I co r Co a) (a Q c0 N o Q co N in r co 1-+Q {ja O) CO O O 0 N 4,271,853 (270,000) 2026 Original Budget Request o N 0) CO co L') co O 05 co 11,598,529 Lf) N C) N N I 1,253,839 r co c0 O N 0 CO r N r a M a0 CO r r C3) 00 CO r to t- in co c J r 3,399,653 o N ti co 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget O co Cr CO 057 CO co O "ct CO co Co N o r C3) c r 222,660 1,245,524 r 0) f� N CO N O 0 N CC L{) r Lf7 r IS)ccCL) C 7 co r 187,726 C N to in in O) N ti LC) 6) Cfl CO 0 0 N C3) 00 ty 1O co N" -- ea. n 'Cr Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1 Not recommended for BOCC approval 2024 Actuals 4,641,344 31,929 0) InCC) 0 N c0 LC) Cr) N CO N O co N 00 co L{) r r N N LC) r Q) r r to to ca N r t.,1 ti CO r f� CC r cc) 559,927 TOTAL HUMAN RESOURCES 3,017,421 3,727,143 2023 Actuals C7 cc c0 C 7 71- CO Q CO O COr N- f� C ) cc N CO 71- N Q (. O N Co CJ CO O in in r 105,577 p tt, CO ^, C7 p e- O LU inGO Ln Lt) In N r N -- r CC Description ft Co co w co U) Q COUNTY COUNCIL DISTRICT ATTORNEY JUVENILE DIVERSION VICTIM WITNESS VICTIM WITNESS (VOCA GRANT) VICTIM WITNESS (VALE GRANT) Total Victim Witness ADULT DIVERSION TOTAL DISTRICT ATTORNEY HUMAN RESOURCES WELLNESS PROGRAM m L O 13100 14100 I 15100 15200 15300 15300 15300 24150 16400 16450 "{3 L 0 O r 0 0 r 0 0 r O 0 r ONCN O r rn5 r 0 0 r 0 0 r O 0 r N Difference (2026 Recommended Budget vs. 2025 Budget) LC) in N N 0) Qi Co Ct a) cp CO N 40,352 130.384 Lii cr a) r M VI T IC C N 1� a) MC) N _ T c0 Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) Reclassify Planner Ito Planner II - Grade 43 (midyear 2025 approved) Reclassify Planner Ito Planner II - Grade 40 Reclassify Planning Tech li to Executive Asst,/Office Mgr Reclassify Compliance Officer Ito Compliance Officer II Reclassify Engineer Ito Engineer II 1 new FTE Engineer I increase in office supplies and purchase of logo gear for staff increases in printing, memberships, phones and maintenance Continuing education travel out of town required conference attendance - floodplain mgmt, planning law updates, and Accela user conferences increased tuition and education Added by JO: STAFF from Oil & Gas and Environmental Health - removed _ 214,982 from their budgets 300 200 increased employee appreciation Reclassify Permit Tech Ito II (midyear 2025 approved) increased office supplies by $500 and $1,000 for logo gear for staff Accela, AGT, BlueBeam and Selection software costs increased printing costs increased travel for continuing education and meeting expense required certifications for building inspectors reduced software to $0 increased memberships and advertising to actual costs decreased to actual, offset with Other Professional Svcs to HNA adjusted as phones are covered in Overhead, if not move to Prof_ Svcs. anticipating incresed HNA costs moved to training increased to reflect actual net decrease in overhead due to grant allocation removed 1 FTE and moved to IT increase in software maintenance winter boots and coats - 3 year cycle reductions to printing, maintenance, and travel increases in utilities increases in contracts, $60k for armed security for DHS increase in other professional svcs, no note increases in repairs and maintenance decrease in employee appreciation Change in request to recommend (-7 7— c7 Ti CO N- CO C6 7- N CD U0 r CD CD r r 0 Giving $4,000 add. total for 2026 11,000 4,000 1,000 39,449 9,198 1,500 25,001 400 2,350 1,000 CD OON- LOC7NCON N% N Lf7 CO CD- Tt O L(� _ N- G) _ O ON N O - � CD C CD LD O O C5 in1- 3,208 5,000 (9,700) 102,093 103,499 6,750 57,113 II Il•l Requested (includes new requests after original} a—. it 01 rU,rtofl1`00 N- a) CO 4 r Tt U7 0, 04 U5 . - U7 r4 r- N. T" N N op �" N '.--- d - Q) Difference (2026 Original Request vs. 2025 Bud et 257,822 2026 Original Budget Request 4,291,985 1,977,342 N M h VD N N cfl CC '— LU N r 14,340,587 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget N r CO C) h- O_ CO 0) CO N- co r to a Le) ti n CZ) Q O r co r r N r CO O N O r N r Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1 Not recommended for BOCC approval 2024 Actuals 2,873,805 C.) Lf) N. r O N co t, M n cb pp F} o CO r co N '- 12,259,520 2023 Actuals CO Co O UP Ln CV. N Lf) CQ r 0) r OD CO c0 QD CI - Ct 338,798 11,073,109 Description PLANNING OFFICE BUILDING INSPECTION TOTAL PLANNING COMMUNITY DEV BLOCK GRANT FACILITIES DEPARTMENT • 0 17100 25100 17150 17200 LL 0 00 0 r 00 0 r 00 0 0 r CO I-- C}- N f` co ti N N r r M r DO N- r CO U 0 co r N r (CoCO Lf) r co r N r 0 L() c0 r CO CO C9 r �F V M co 01) Cn M en- CZ) N LO ce co V`7 e N ti q n LLO co ti LO N N r r Cr) c0 Cr d- C) c0 r .71-r- LC) CO U) N CI r M C) CO 0 CYO .-J' V M 0 h-- 4 41) M LC CC CO 0 It) tt r N- Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) Tade employee with facilities for AV. Reduced from grade 43 to grade 35. reduction of small items of equipment and office supplies - employee increase in software maintenance reductions in printing and memberships increase in publications and subscriptions decrease in mescellaneous (moved to Countywide Tech and Projects) ADDED by JO - removed from Engineering for 32" monitors increase in computer equipment I reduction in supplies and $200 increase in purchased services increased supplies for small equipment items and software: Nemo!, Bluebeam, Lynchval, and Workday I reallocated purchased services $619,792 for Workday Jail Video Court DHS client appointment software J -PASS pretrial software upgrade C, C L 0) C) C) 0 Other Capital Software: AVL expansion for fleet, fluid mgmt system, (28.538) identity access mgmt, Selectron Atlas module, Asphalt03, Appenhancer increased computer software increased software maintenance 203,963 182,676 91,338 2 new FTE Law Enforcement Techs @ $91,338 each second printer for north office reduction in computer software and attachments increase in other operating supplies small increases and decreases in purchased services increase in purchased services per Fleet Director 300 100 increase in employee appreciation reduction in machinery and equipment decrease in supplies decrease in purchased services increase in machinery and equipment, no note reduction in small equipment items increase in computer software increase in uniforms decrease in other operating supplies decrese in purchased services decrease in supplies inrease in purchased services Change in request to recommend (38,447) 25,230 =; 4COOo° 00 r a N Chaaa r O C) LC) LC: N LO d' O Lio 0) Lr) ---- a o N r oo N- r CO ~' CO N. cc Imilli1,963,868 568,200 (134,632) 803,534 0 in I 105.086 TENTATIVE 0 co CO r co co Cti r a ON- LO d r incp r` r `' LO00000 LOO r r a: cO 0 C9 ``' 0) r ` - 0_ CO CO 0)0060-) Nt'C000 N- r -- CO N . CO CO 't (.L% r r --co 0) (NI ..,_. O II Ms I c a a c Requested (includes new requests after on inal o O 0 r a N DI O1� Qa Lo L4 M c.,) N r00 CO la NO0 Nr,0O C 0 CO r CO co- c.0 0�) r In --..- ain 000 r~ v LI] Difference (2026 Original Request vs. 2025 Bud et to in t\ 1.6 M M N 2026 Original Budget Request N- r-- 0 6 CO r co- r 454,160 CC (.0 co co CO o) r CO CO 0) 6) CO CO 00 C co N co r 1— 0 O cO C LU co 3,301,925 3,504,703 771.459 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget ct 7 CO 0) r Co r 03 co CO O CO d- 0 2,933,630 N cp) N p) to cp ti 00 co a N O C7 co- N- 0 IS) CD co) N Co I 3,553,411 I 771,074 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals LO r--- a C.C CO r r r 00 co O CO 't a r Lf) CO CO N ti Lr) r r M e} qti r in N N CC Li N 0) (SD O CO CC) (NJ in r r N CO N a LC) N (3) r - 2023 Actuals 10,570,173 00 co CO O CD d- COUNTYWIDE TECHNOLOGY AND PROJECTS co N (3) CS) LC) N- N 13, 790, 434 CC) Lf) LU CO N- N N 0) CO CO I-6 0 in N 2,438,113 719,289 Description INFORMATION SERVICES GEOGRAPHICAL INFORMATION S PUBLIC SAFETY INFORMATION S' TOTAL INFORMATION TECHNOLOGIES ADMINISTRATION C� z 0 0 00 PROFESSIONAL STD CIVIL MI 17300 17350 LO r` CO r N- O O N 21100 21110 0 N r N 21130 "0 1= = L.I. 0 O 0 r O O O r 0 0 0 r O O O r O O O r 0 0 0 r 0 0 0 r 0 0 0 r r 0 N- 4 L1) N 0 CO 0 CO CO CO LC) LO 0) N- N N- ti T NI- N r 't 0 CO C3) 1— T O T T N r N LO N- N u7 0 Cn T C) O N T LC) ,t 00 6) 0 r Lt) N C') C) f- 0 iii LC) N- LO r M r Cr M co T N N r LO CO N O T N LO 0) CO d Ca C) 0 0 CO N N CO Cn O Nr C) 0 0) LC) r N C() 0 'ft N N M 0 N CO 1- M T CO 00 r N CO N- N r N in C) T N CO N r 1— C') L0 r CCJ 0 00 N N d r Cn Cn 00 00 C" co- CO C•) N. F in (0 O CO CI CO CO H CC Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) decrease in supplies nrease in purchased services increase in supplies decrease in purchased services increase in supplies increase in purchased services per Fleet Director I increase in purchased services co N a a co C C) (n CO (1) o r increase in purchased services decrease in machinery and equipment I decrease in supplies increase in purchased services per Fleet Director increase in purchased services 2 LPR systems - 1 new and 1 replacement increase in purchased services per Fleet Director increase in supplies increase in purchased services per Fleet Director increase in purchased services decrease in supplies increase in purchased services per Fleet Director increase in purchased services increase in supplies decrease in purchased services increase in capital purchases increase in supplies increase in purchased services per Fleet Director increase in purchased services 1 new FTE Chaplain moved from contract to FTE co C1) a a co C C) (n CO N o c increase in medical contract increase in kitchen contract increase in purchased services reclassify 6 corporals to detention deputies Reclassify Support Services Supervisor to Jail Lietenant increase in supplies increase in purchased services per Fleet Director increase in purchased services decrease in supplies increase in purchased services per Fleet Director increase in contract with Precision Security Team LLC decrease in purchased services - mainly transportation Change in request to recommend (254,701) {255,146) 445 7,955 8,055 C' 0, -- v 9,304 8,050 0) C0CO CO O) r07O CO N- Cx? N r N N- N 'I' LO 0 O)r c!- Nr00I'. r Q LCD 00 O r 0 '7Y C) N r CS) LOU) N CO t~ 5,122 2,200 00 N c- 0)NO -.1" i J N LC) N- r � N- r LC) Lf) a CO ') -- - ::'l 0 0 CO 0 CO CO r N r�ON r CO N C3) f� O) a d' N- Cc N r Li : N I� N irt N CO r CO 67N NCO a LO N -N-0 r CO 0) N_ co;_i) O CS) cr.) 00 • ..._. f'°! 1 r O) rrC0 co r I� r Requested (includes new requests after on inal LC) CO r C•! n,• LO N- LO r 1 Lf) f� LC) 0 in O C— a O N a LUrCO CO 0 O) Lf) N ;: ^•- 4. i CO (+y r (vj CO co Difference (2026 Original Request vs. 2025 Bud et 0 441,350 CO Cr) !. CO CO 2026 Original Budget Request 0 CO O a) CO a) 1,241,772 N- T 0) r r U0 CO 0) r O) to N r LC) N- CO 0) N- 0 CO T CO co r CO 't N O r r CO O 0) CO N CO 0) 0 0) LO C9 LC) N N co N CO N- CO r 13,641,111 28,661,537 0) 0) CO CO CO CO 82, 098, 782 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 1,142, 781 N- r CO CO CO N r CO r CO N a CO Lf) N- CD r CO r r 0 CO LC) 0) co 0) CO CO CO a) T co r CO N r in CO r r CO 0 L() 0) CO (C) 938,378 LI) ti C) a a CO N CO C~ CO r r CO ti 0) 0) r CO r 28,648,713 r o 0) CO C.O Ch V' co (rj (v) N ti oo Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals r CO O Lf) CO CO 1,306,682 O) LID r N r CO N- CO N- O 0) 0) CO CO CO CO CO N CO' LC) 0) CO r N- r N- 0 N- O 0 O r 572,094 835,827 261,522 I N LC CO N N .7Y O O N 0) 0) LO r r 't r If) co 00 1- LC) N CC) CO N r r 0 CO CO CO a' (4fl ti - C 2023 Actuals r r a 7i N- 1,135,027 N a) CO cciOP CO N N N- co 't r O r 3,153,979 183,359 Cr) a) Cm 0: CO 7f CC) co co cri 't N.- a) co N C0 254,449 C9 r r 00) CO 9,224,685 24,084,943 5,310,126 CO (v) co p CO t7 CO Description SUPPORT SERVICES RECORDS UNIT EVIDENCE UNIT PATROL INVESTIGATIONS CONTRACT SERVICES SCHOOL RESOURCE OFFICER ORDINANCE ENFORCEMENT REGIONAL LAB VICTIM ADVOCATES DRUG TASK FORCE INMATE SERVICES SECURITY COURTS AND TRANSPORTATION TOTAL SHERIFF a) (15- 21140 21150 21160 21200 21205 21210 21215 0 CO N N 21260 21300 21410 24410 24415 24420 "3 C = U. O 0 0 r O 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r O Cl0 O r i O 0 r O 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r LC) 14,669,786 28,827 377,200 15,700 15, 046, 986 44,527 10,035 2,439,693 33,900 2,596,368 (30,792) 159,274 2,660 4,229,503 161,089 4,388,777 163,749 9,424,838 166,857 N - CV c N W N N 0 0 0 0 T Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) decreased due to removal of 1 FTE, reclassify 1 guard terminal to law specialist Prime Center Expansion - increased positions and maintenance cost of reduction in employee appreciation due to removal of 1 FTE COGS or supplies that Cord purchases and then charges to the agencies increased maintenance costs due to VertiQ and Contexture decrease in operating supplies increase in purchased services due to increase in costs and service removal of lift requested in 2025 I increased software maintenance per IT Shred -It Services increased other professional services for Language Line services, substance abuse testing, security guard services - transfer from Electronic Credit/Debit card fees - this is being researched increase in comcast cable bill decrease in purchased services due to moving out of Electronic Monitoring into above, and associated program costs Baker Tilly and 2% COLA ($12,141) Offset by small reductions in other decrease in facility payments reduction in correctional treatment funds increase in counseling services (offset by grant) all offset by increase in grant funds of $161,089 Cost Allocation of Engineer Tech I from Planning I Cost Allocation of Engineer II from Planning Cost Allocation of Engineer I from Planning Engineer Tech II moved from Planning decrease in Personnel for position moved to Planning reclassify lead Inspector reclassify regulator analyst II increased per 1T memo moved to meeting expenses increase in uniforms for logo gear increase in memberships offset by reduction in fleet I increase in credit card processing fees - Workday to fix? I increase due to FTE added decrease in other proffesional services due to removed chargeback from returned 2 F250s to fleet, trading jeep with durango increase in meeting expense offset by $100 fleet reduction, meet with public/operators I increase in training offset by the reduction in fleet decrease due to 1 FTE moved to Planning Change in request to recommend 28,827 (91,010) 12,726 107,211 (-l0D) 15,700 15,700 10,035 17,100 (10,848) 11,783 0 00 0 r 0 C7 0) cri (0 0 O N 00 Co f", 'f V W 0) CO C] r co r 163,749 (15,000) 81,617 21,878 64,456 (98,747) 0 0000 c} r .^� 0 r 0 0 r 0 10 0 000 CO r ,�--- Ch O N N N - 0 r Q) N '`.r CD CD 0 C) CD c Requested (includes new requests after on inal h N Lo <7 a O O O 0 Cr) (30,792) 3,600 O 0 0 I!) CO CD tor00 to N CO In O CO N Is, LO co (p (D ti CD U0 N Difference (2026 Original Request vs. 2025 Bud et 44,527 0 CO (O N N. (ti 00 (Q (p r CO -1- r CD co 2026 Original Budget Request CD CO N: C6 co CO di r 377,200 I (Q 00 p) (Cc C itj 00 N- O N- Cn r W D) CO CC dr N 2,596,368 159,274 00 O I.n N N N. - I� W CO c7 d 9,424,838 1,617,301 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 14,640,959 361,500 C) It) N CD L6 ti CO 7r 0 LID r CO Q) In CD N CD CD N- NCD N 156,614 r c0 O QD dr 00 N LO C\JN dr F CO Lo N p) 1,683,449 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals LC) Ca CO CO C7 r 157,478 Cry CO C M 1.; N r r N- dr CD O N in Cr) CO C 7 N 154,385 N r Q) O co dr N- Q) N � 00 dr C) N. It) N p) 1,453,796 2023 Actuals CDr Ca 4 Q) CO CS) CO 0) N 4 co r co (r, Cr) CO to a O F 0) LI) L') r W r C V t 7 Ca O 0 In r r N 0 CO O N N 161,338 CO N.- r N r 4,573,511 (gyp (t) (p () 01N CO CN '71 - Cn (n l.n r Description COMMUNICATIONS SERVICE PUBLIC SAFETY WIRELESS Cal TOTAL COMMUNICATION SERVICES COUNTY CORONER JUSTICE SERVICES WORK RELEASE (COMMUNITY CORRECTIONS -ADM COMMUNITY CORRECTIONS-SER' I Total Community Corrections TOTAL JUSTICE SERVICES OIL AND GAS ENERGY La? O 22100 22500 23200 24100 24125 24200 0 N N N 25200 -0 c = LL 0 O r I o O r 0 0 r 0 0 r 0 O r (� /� 82 ��IJJJ 0 0 r �116025I 0 O r CD ti LO N LO r- r 7i CV o cc ti r T- CO O r N N in- Co Cn ti in r If) ? r P M O tr. 1- N 00 f0 M a QD b csi ti 592,182 (412;546) 685,664 (36,489) 233,931 (3,>0U)) 919,595 (°9,989) Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) increase for 1 new FTE Engineering Tech 1 C C N increase for Bluebeam Plan Review software, Trible warranty and license fees for survey devices decrease due to fire absorbant clothing being included in clothing increase in mailings to public due to construction projects decrease due to PE/PLS certs not due to 2027 increase in various permits through the state increase due to replacement of aging iPads (2) increase for On -Call Engineering Consultants, Appraisal Services, On -Call ROW Acquisition, and On -Call Subsurface Utility Engineering increase tor Environmental State Water Audits and Un-gall video traffic counting services, decrease in the NFR local match, and increased 'weather station monitoring fees increase in repair and maintenance fees and fuel gallon estimates increase in maintenance of lab equipment and calibration for nuclear decrease in training courses decrease in Infrastructure Projects fund based on CIP projects decrease in Grants and Donations fund for postponment of payment to Greeley for the 59th/O roundabout and the CR 20.5/1 roundabout decrease in Machinery and Equipment fund due to no purchases planned increase in Overtime due to increased hours and hourly cost decrease due to elimination of Accela licenses increase in Memberships due to annual conferences and applicator testing increase in Other Professional Services due to tree trimming and tub grinding cost increases increase in Repair and Maintenance of VEhicles for fuel gallons and rpair cost adjustments decrease in Repair and Maintenance for small equipment needs decrease in Machinery and Equipment fund due to no purchases planned decrease due to moving costs to Software Maintenance (6227) increase for ReadyOp, Damange Assessment, Salamander, VEOCI, and URLs from Software and Attachments (6225) decrease due to HMP being completed in 2025 (255,793) REDUCTION OF TVVO FTE FOR REDUCED GRANT REVENUE (287,050) REDUCTION OF GRANT REVENUE (35,700) REDUCTION OF PROFESSIONAL SERVICES TO OFFSET GRANT decreased due to recalulation to current rates in Contract Labor increase in Software Maintenance per IT memo --- - - - - -- - - - - increase in Memberships increase due to adding two cell phones increase in Salaries approved by the BOCC in February decrease in Small Equipment - panels and scales increase in Software Maintenance per IT memo increase in Printing and Duplication increase in Contract Payments due to slow down in sponsorships Change in request to recommend C C r y O O 01v co Cl -OLnN N cY C 0) r O O C'7 r C C N O O N N C Ln Lf) O r r N- QD CUD c7 G) �• O O co C9 c0 O NL2Ln co" r~ N N L() co O O C r N CO O LO v- v C C C N Ln C r Ln r- ,--- ^ CC 41 c d' 0) CO d' O co O O CV r C C O o �t N O O OCOt.n co LO C Ln N 0 0 C r O O CY) 0 C:-. nfl.lcaac Requested (includes new requests after original) O!N N 03 OCOO C La 0 C C C r r C'0 a) COLntt)O30 O Lf) Nom- 00 N, �' N C N 01 N- CO L j r. ^ trj Q t+ 29,102 tL7. : F' op C7) O. en Difference (2026 Original Request vs. 2025 Bud et cn CO O O r}- UP r 1.,, It., to O 4, t..., CO c3 t y ''`- 2026 Original Budget Request 20,252,108 1,451,579 00 (0 en' 4 N. ec N UP N- CO CO LC) 00 4 CO CO Lf) 00 (0 QD C'7 O C) CO (NI p C QD L CV p) 2026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 34,793,047 1,416,352 0) CO cri CD N ti le M 00 N N O O r CO LO r N N- r C) CO N V. CO in to 0) Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) 2024 Actuals 14,437,007 O 0 7r iri 01 r r cs)N- a• N0 co l 0) r - N- 0 0 co r CO 164,728 co cV q o) N. 2023 Actuals CO CO 0) O 1C) 0) 0) CO CO 0 0 r h. cV pp IrJ cr) O F 677/77 CD CO N CL) 115,454 t7 CO co Of Not recommended for BOCC approval Description PUBLIC WORKS ENGINEERING WEED AND PEST TOTAL PUBLIC WORKS OFFICE OF EMERGENCY MANAGI EXTENSION CC Q LL Z O Z fLLI - W J F-- O I -- D? o L 31100 26100 26200 0 0 r co C) 96200 c = 0 o r O �� r 0 r 00 0 r 00 0 r Difference (2026 Recommended Budget vs. 2025 Budget) 0 0 0 O o a 0 a a O O o O N 0 O O LO C9 a O O C CO IS) (315,000) 0 0 0 0 0 0 0 77;787 (237,293) (807,265) 0 0 (444,625) (352,704) (38,101) (835,430) 0 2,527,761 885,066 232,306,905 (18,724,532) a 0 a co o 0 a Ln N N M 0 a 0 to o 0 N N 0 0 O N a a O O N 0 a Q CO a a a N 't Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) charged to CTF Fund additional capital charged to CTF fund 2025 paid from Economic Development Fund at $200,000 I 2025 paid from Economic Development Fund 2025 paid from Economic Development Fund - Upstate and SBDC increase for 1 new FTE for scholarship monitoring $59,774 allocated to County Building, $18,013 allocated to Event Center contracts moved to appropriate departments, paying lobbyists who are now Also the removal of Workday to Countywide Technology Org Remove Capital Solutions ($65,000) ADD Transfers to other funds for Employee Appreciation Change in request to recommend 315,407 O O O C3) N r O O LO N-, Cc) r C) CD O CO O O O O a r --- II IVI caac Requested (includes new requests after on inal 350,000 65,000 Jill co N co .1-ch N.. N- r. Cj co) Li, N (829,765) O fi O cC -.._ 472,739 CO CO 4 co r CD Ln r 4 co p to M (4,432,144) Difference (2026 Original Request vs. 2025 Bud et O 0o O O 00 O co d O O O co r r O CD r r j` o co (829,765) 472,739 (38,101) co r 3,305,859 246,974,599 (4,668,268) 2026 Original Budget Request O a 0 O N 0 0 O b co O 0 O t� Cfl O 0 0 O In N N 06O co 276,000 O O O LO CO O O O In CD O O O O O O r O O O in r r 0 0 O O r 0 0 0 O O f— 0 0 O O CO CO In N CO Cr O O O a O O N CO CO N CO N I- U) N- O 0) 5,328,522 0 0 O ti N r 0 0 0 0 O r 7,562,519 5,173,848 8,617,850 22,638,217 co a Lf) N N- Lo N 5,173,848 4,472,239 co in en N M on 0) 251,642,867 2026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget O O a O N CO 0 O O Ln CO O O O f` CD 0 co O O Ln N N co CO 0 O O O Ln 0 0 O co- N N 276,000 O 0 O O O O O O r O O O O O O r CO O O a r 0 O (0 O N- 0 0 0 O O CC) 315,407 2,000:000 2,315,407 N- CO DO r 0 O a p, LAI co ti in CO r CO 0 r N O a a o O r 444;625 O co N co N Cs) CD 1,201,601 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Radially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals O O O N- f` N O O O O �t In N N co cY) O O 7t co- N N CO CO I� cc f� r r O O O O CO 1,342,971 it DO co co Cr) f� co CD Lo r O 7,875 N co CD a f` CO 5,458,039 O 182,023,520 2023 Actuals O (0 O I` 40,000 CIO N N OC) CO o CO CO r C3) r Small Business Development Center 't CO O I� O O r O O O CO CO 372,084 CO CO r O O r 4,456,126 O o O Lf) N- 9,487,150 CO r CD r O I-0 O 159,876,151 Description PARKS AND TRAILS Great Western Trail Authority Poudr River Trail Authority City of Greeley/PRTMP Total Parks and Trails SENIOR PROGRAMS DEVELOPMENTALLY DISABLED (Envision) MENTAL HEALTH Adult Treatment Court North Behavioral Health Total Mental Health ECONOMIC ASSISTANCE Upstate Colorado Air Quality (Ramboll and 76 group) Total Economic Assistance COMMUNITY AGENCIES GRANTS A Woman's Place United Way- Reading Great by 8, 211, Weld's Way Home Packz4Kidz Total Community Agencies Grants) BRIGHTER WELD Bright Futures Bright Futures Total Brighter Weld ISLAND GROVE BUILDINGS TOTAL SPECIAL PROJECTS NON DEPARTMENTAL VETERANS WASTE WATER COUNTY CONTRIBUTION Total County Contribution ASSET AND RESOURCE MANAGE CONTINGENCY TOTAL OTHER TOTAL GENERAL FUND 0 0 N 0 CO 56110 56130 56140 6O200 90150 0 CD r 0 CO 96500 0 0 r 0 0) 96400 56120 56160 0 0 CD 0) O) 0) C3) 0) L o -D C 0 U. O 0 0 r O 0 0 r O 0 0 r O 0 0 r 0 0 0 r 0 0 0 r / 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r 0 0 0 r co 0) Difference (2026 Recommended Budget vs. 2025 Budget) CO co CO co N r 0 CO CO 0) N f3) d' d' Uj N N 0) r l -f) N r r -- r CO CO N CP la CV N- 0 ti � a) CO r C) La (O 00 4 6 N O N N CO la N N 0 N N r 00 (6 Ca r Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) decreased overall supplies stockage, increase in Supplies fodr first aid, DEF, and new trainer position 2025 adjustment to actual increase to DishNetwork service fees increase in Medical Services for increased background check fees and added required Silica physicals (MSHA requirement) decrease to Repairs and Maintenance for Vehicles for adjustments to fuel amounts and lowered fleet mainteancne costs decrease in Repairs and Maintenance for multi function devices, increase in Overtime due to hours and rate increases increase in hand-held radio costs increase in Utilities as a result of an increase in port -o -let services increase in Contract Payments due to anticipated material hauling contract increases decrease in Repairs and Maintenance due to decreased vehicle repair increase in Machinery and Equip for 1 Vaisala MD30 Mobile Road Detector reduction in Personnel Services due to transfer of 19 FTEs to Dust Management Services (32800) reduction in Supplies due to transfer of 19 FTEs to Dust Management Services (32800) reduction in Purchased Services due to transfer of 19 FTEs and equipment to Dust Management Services (32800) reduction in Fixed Charges - moved rental equipment to Dust Management Services (32800) 4 new FTE - Guardrail Crew - Service Worker III Guardrail Crew - Outerwear 1 new FTE - Guardrail Crew - Welder Grade 32 increase in Small Equipment due to inflation increase in Road Construction Supplies due to class 6 material usage and contracted guard rail repair increase in Other Operating Supplies due to anticipated cost increases in shotrock, washed rock, squeegee, and concrete. $33,560 for radios, increase in Other Operating Supplies due to anticipated material costs increases afnd adding $500,000 for the purchase of guardrail inventory increase in Other Purchased Services due to increased port -o -et service decrease in repairs and maintenance due to decreased anticipated fuel increase in Machinery and Equip tor 1 Vaisala MU:3U Mobile Koad Detector System increase in Overtime due to increase in snow operations and weekend on - increase in Small Equipment due to inflation increase in Road Construction Supplies for liquid de-icer for snow decrease in Operating Supplies due to eiliminated cellular boosters, increased cost for glass beads increased COGS for supports and hardware increase in Utilities due to increased dumpster and port -o -let costs decrease in Repair and Maintenance due to adjusted fuel and fleet maintenance/repair costs increased Machinery and Equipment Rental due to Attenuator increased Machinery and Equiopment for Digital sign printer/plotter Change in request to recommend OU) CO CO r N ct tt CO '4' CO r 0 r •-•.,..•�—' in 00 N r N 0 CO (` r O co 00 0 1.0 c0 0 a IS) CO0 CD LC) CQ c7 0 d Cy CO CO d: f1" ---C CO r Ni CO 61 N 6 d- •ct In N- CO Nom- 7 0 (N CCI U) •:t U) r CO 0 r CO00) r O_ r N Cr In N - r r CO (• 0 r 0 a CO l() CO CO N LC) Cp 'zt '"" 00O NO LO ('.4(0 N� r c0 Co N t,6 U7 N_ r 00O CO -' a N - O 0 N-_ co0O r 07 C7 CQ 0 a CO CO O 0 CO N II Ms I c a a c Requested (includes new requests after on inal 7t CO CO d' 0 0 a r 0 0 t-0 CO r ."--- 0 0 rCON` 0 0) N 0 r N - r r r LS) r"-- r LC O 0 0 d N Difference (2026 Original Request vs. 2025 Bud et (28,366) N N r U7 N r 2026 Original Budget Request 0) N` CO C9 0 N— r U) a r 00 N N CO (N N- 0) N CD CO 10,280,559 0) 71- N N d 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 1,735,245 71- cc Co K (3) r 0 12,074.270 N - CO CO CO N 0 0) 4,224,177 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals 2023 Actuals O 4) L7 N r 00 N CO co CO N- CO r CV 0 1 - 0 6) N CO tf ) 67 0 CO N Description PUBLIC WORKS ADMINISTRATION TRUCKING GRAVEL ROAD MANAGEMENT ROAD AND BRIDGE CONSTRUCTI MAINTENANCE SUPPORT oco 30100 CD 0 32200 0 0 co 32400 -D c = LL 0 0 0 N 0 a a N a a o N 85 O O 0 N 0 O 0 N Difference (2026 Recommended Budget vs. 2025 Budget) CO N N O r N- CO 0) 0-; r-- Cp co CO Cr) CO CD N co N.-- coO 0 O 0 r 0 C,'7 d. r la L Lt) CO 01 N 't 0 CA cO r r (T N N co .7 GI N 0 �' r iI) a.) U, CO co en M co c6 Co C? o 0 r r) o CS o 0 G r Ln M w (O r dm in N Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) decrease in Personnel Services due to reduction of 2 seasonal employees increase in Contract Payments due to added irrigation and drainage increase in Infrastructure Projects based on CIP WCR 66 and WCR 54 corridors are the largest contributors increase in Haul Route Program due to added costs for smoothness testing, diamond grinding, rumble strips, and roadway profilagraph if Move from Engineering (31100-6450) and (31100-6379) to OPVV and 9,538,080 reduced from GF High Plains 2025 roll forward increase in Overtime due to increase in snow operations increase in Road Construction Supplies due to increased tons of surface gravel purchased increase in Other Operating Supplies due to extending cable length between mining trailers and generators increase in Utilities due to increased port -o -let service fees increase in Contract Payments for a new power line to the Koskie Gravel increase in Repairs and Maintenance due to increased fuel delivery costs to gravel pits increase in Machinery and Equip for increased rental equipment costs decrease in Machinery and Equip as no equipment is needed 2 new FTE - 2 seasonal flaggers converted to FTE (less 595k in OPW for 1 new FTE - Foreman, includes outerwear variance in above - amount in line item was $171,444 - new FTEs increase in Personnel Services for overtime cost increases increase in Road Construction Supplies for asphault and chipseal price incre increase in outerwear reimbrusement for 10 seasonal employees decrease in Other Operating Supplies due to adding cell phone boosters I increase in Utilities due to port -o -let service fee increases increase in annual non-destructive pavement testing to include more test decrease in Repair and Maintenance due to decreased fuel gallons, increased repairs for flight chainsisprockets for new paver increase in Machinery and Equipment for 1 MD30 Mobile Road Detector System to assist with materials during snow events establishing Personnel Services fund for 19 FTEs moved from Gravel Road' salary for new FTE - Foreman Overtime costs for 20 FTEs Uniforms - Outerwear reimbursement for 7 seasonal employees Other Operating Supplies - cost split with Gravel Raods (32200) with addition of cold mix asphalt for $18,500 radio for new FTE - Foreman Utilities - port -o -let services Repair and Maint Vehicles - split costs with Gravel Roads (32200) and estimated fuel usage and repair costs truck for new FTE - Foreman (not in budget) Repair and Maint Other - charges by County Welder for Dust Mgmt Division Machinery Rental - one roller rental 50% mill levy to maintain roads I contingency increase is al allocation to PW I NOT BUDGETED Change in request to recommend COO O O MO N. O O O ll) O II) Q r Q op Q CX) Q v N Q IS) N r O O O O Q N a 0 6 N _ O O O O 1-0 CD C5 O OOO cOOd O O O O �t O O U7 0i Lc Ca CO M co co CO Cf) r CO C7 C3. * N co N.7t O LOCOLUOr` O r N 0 000 U7 C3) l.C)_ t O CC) C`') Q r 0) 07 LU CO 0 CD LU C7 O M 0 _ U7 C`') N N r •-,-•CO CO N- N- N: N- C° - 2,450 2,718,255 13,500 1,575,783 ti C: 29,400 17,325 — 07 N CO 4Q N- OD O O 0 C U7O N CD M N. II IVI caac Requested (includes new requests after on inal Difference (2026 Original Request vs. 2025 Bud et 140,686,534 496,875 N- r 00 O N--- 6,763207 CO N CO r` CO 0 O Q C- 0 L N 147,357,872 2026 Original Budget Request O O 0 Q O cc r N r Cr) N N cc; 14,529,266 6,763.207 O O O Q (0 cO 2,500,000 246, 318,924 2026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget CO CD N- NI- r 0) cor 7,732,267 rn r cc; N C`) a ti N- up N N Q N La 0 .. r CC) Co C) Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals O O 2023 Actuals (\I co N 71- CO N 4,027,442 O) co Cr) 0 CO Q a CI) CO N Q M CA CO N 1" -- Description OTHER PUBLIC WORKS CD z PAVEMENT MANAGEMENT DUST MITIGATION CITIES AND TOWNS CONTINGENCY TOTAL PUBLIC WORKS O O up CV CO 132600 32700 o o co CV CO 56200 rn rn oP 0) o LL 0 0 0 N 0 O 0 N 0 0 0 N 0 0 0 N 0 0 0 N 0 0 0 N O r CD CO Q) O r CO N 00 r CO f` r r CO N N- CO 0 O N c1- - :'.1 LC. Ln N— In N CO 0) CO C) r N co CO N tO U) r - CID CO CO oo r~ M M in co r4 N d. o ti r-- O M r r- O a, d' Ili r co r co r o N d' t N N Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) CO r r C� r LC) LC) Reuction of personnel to accommodate the increase of cost (635,977) allocation.Offset by personnel reduction based on 12 FTE removed from 3,631,210 (169,566) 5% increase in insurance premiums (NOT ALL IN EXCESS) increase to Office Supplies increase to Small Equipment - combined with indirects increase in Computer Software for HS -Connects increase in Software Maintenance increase in Purchase Services - includes 10% utility increases, increased security service costs, and other changes without notations County -wide cost allocation budgeted at 2024 rate, not 2026 rate. Offset by 5,899,981 6,705,524 personnel reduction based on 12 FTE removed from wages based on 2024 N- r- �t decrease (net) in all funds increase (net) in Personnel Services - 3% COLA plust Comp study increases plus indirects - - decrease (net) in Supplies now charged to individual accounts increase (net) in Purchase Services: $25,000 increase for TWS Strategies services, other net changes increase in Overhead increase in Personnel Services for COLA etc. estimated decrease in Salaries due to County Attorney Staff replaceing contract with Peek Goldstone increase in Personnel Services for insurance 5% increase and COLA 3% decrease (net) in Supplies decrease (net) in Purchased Services decrease in Fixed Charges increase due to Cost Allocation Adjustments decrease (net) in Personnel due to calculating on 2024 figures decrease (net) in all other funds unknown variance - line item detail out of balance increase in Grants and Donations decrease in Contra Account decrease (net) in Personnel due to calculating on 2024 figures decrease in Other Purchase Services due to contract terminations with North Range Behaviouiral Health and the United Way due to budget increase in Grants and Donations for MOE allocation and share increases increases (net) in all other fund balances unknown variance - line item detail out of balance decrease through cost allocation l Change in request to recommend CO N 1` ti CO V' �t Ch N- co7:1-141N O IN- r co r 00 O N` N N t— O r O d" _ r --. NCO C3) CO S Co N 00 CO C)) N CY) r C3) N CO r N- t ., .y LC) CO CS) o CO CO 7r N 1— .-- CD 't op co" N LC) r ---- Lt) N co C,O d' 0 r .--. CO O M r 't `^' .- 1` CO C`7 COON r CO N O O " LC) 1-, LC) Q 1�- r CO N r OD CO ..-- N Q O N -1- LC) CD Nt t _ '' CO '- 1` LC) r N r r IS CD N L r- C7 N- M O r .— 254,735 (25,566) , O O O Q O O r v 00 r 1N-1` t N v- 1` CD r CO CO T- 00 II caac Requested (includes new requests after on inal CO 00 r- N rte.- 117,458 83,527 CON N- Cr) N O LC) r T- Difference (2026 Original Request vs. 2025 Bud et LC) CO 4 C) O N— 2026 Original Budget Request Cfl CO Cl) IN- CO N N .—. (7- to ., 447,208 CO Nt CJ r CO '4 4,349,072 00 r`- 712 r" -- 2,006,735 441,057 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 21,579,205 .. ,-.,. n O r — 329,750 O CJ CJ CO co up CJ CJ r C)) ca O O O co 1,752,000 535,000 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Radially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals co CC) CO CO N— CD r N N 1-N- ` N-- u--; `J CS) OD CO O C)) CO CEO 0) CO CS) co 7r 4,156,865 00 0) . 1 N N r 837,072 CO 0) O) CO r . 2023 Actuals 12,565,843 N 0 rr 00 �t v Co 7r r 05 r O .T CO 0 r N CO N CO r LI) r N C N co r— O r CD r r co N csi LC) O1 Description SOCIAL SERVICES ADMINISTRATION -REGULAR NON PROGRAM REVENUE OTHER PROGRAMS CHILD SUPPORT ADMINISTRATIO COLORADO WORKS NEEDY AND DISABLED DAY CARE & ADMINISTRATION OLD AGE PENSION ED o 42110 I 42111 Ln r T- '4 42200 CD CO N I '42370 42375 0 00 co Nt "O = LL U N 0 N O N 87 O N 0 N 0 N O N O N CO CS) CO C r CO N CA CQ ici N- (0 ici N CO In CO LO CO �_ d' CO C) In LO C) CO InC5) IN. N C7 d' CO r co Cr)r r r- O N- 0 IC in c� co N N M Is- c) 0 0 CEO 0 r Cfl in CO a a a 1d L In It a M r N- N CO 4 d' co Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) 2024 Actuals Plus 3% for 2025 COLA Plus S17,874.93 Compensation Study Increase Plus 3% for 2026 COLA plus indirects increase in Software Maintenance for Binti and Legal Files increase (net) of all other fund balanaces unknown variance - line item detail out of balance decrease (net) in Personnel due to calculating on 2024 figures decrease (net) in Purchased Services increase in contra account decrease (net) in Personnel due to calculating on 2024 figures decrease (net) in all other funds I increase (net) in Purchase Services decrease (net) in Purchased Services increase in Employee Appreciation employee appreciation (add 6 FTE to HS. Remove 12 FTE from SS for PHE) 9,415,063 Change in request to recommend dt CO LO d- CO d-LC) r CO N CO I- LO Ih- 'I- C" \ r LO -- l" N dt r O r 0) iN0 N O f— in- V' N "-- N u ..-- r O 1.' N O N -:t N La LC) O c0 II Ms I c a a c Requested (includes new requests after on inal Difference (2026 Original Request vs. 2025 Bud et CO Q) CO O r cC N CX) LO CO in CO r CO Li) IN-- N CO r O) O N N (C '.'`I :.I O O CC) 3,456,106 2026 Original Budget Request CO CS) co I- Co 4. N CV c0 Cr) in Ln CO CV c0 r co CS) r r 0 I- is -)C7 cO'71-O')CO f` N 57,300 r CO Qa cei T. 03 w CD 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 22,064,000 3,719,500 O a CO ,— 0 N o o O czi. in co O O O- 56;700 61,357,855 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals N N- N� c Y / codt- M ) N 3,381,882 1,573,838 55,376 37,738 rasi t` CO d d- d, F n M 0 CD 2023 Actuals CO O Q) N N- Ln O N CO CO N CO .t N 44,117,288 Description CHILD WELFARE & ADMINISTRAT PLACEMENT ALTERNATIVE CARE IADULT PROTECTION LEAP ADMINISTRATION GENERAL ASSISTANCE COMMON SUPPORT TOTAL SOCIAL SERVICES 42410 42415 142450 42610 42700 427000 O LL O 0 r N O 0 r N O O r N O 0 r N O 0 r N 0 0 r N Difference (2026 Recommended Budget vs. 2025 Budget) 96O7O2 0 0 96S`P0Z Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) Change in request to recommend II IVI caac Requested (includes new requests after on inal 204,596 c0 co U, d 0 N 204,596 O O co C, IA d' 0 N O Difference (2026 Original Request vs. 2025 Bud et 2026 Original Budget Request O O t N-- 00 CO O O O C N O O O CO O N O Nt - N. a C, O O O o O O O r 2026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 71- O 00 N 00 O O O O N O O O O O N 702,804 10,000,000 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals 0 2023 Actuals 0 Description CONSERVATION TRUST Island Grove Buildings Great Western Trail Authority Poudre River Trail Authority TOTAL CONSERVATION TRUST .lON3JNIlNOO1 2300f90300 CONTINGENCY 73700 DI O -D c = LL O O N N 0) 00 N- i-- CO N- LC) r O) r I- Cr) r .� L.7 f` N- o) Lc) .-_' N oil CO O f-- r .---- 0 CO N co O) inMTrcoN CO to- r r N- O N-- CO LC) N C7) O) O CO CS) CO Imo- r 'r CO r M N N- CO CD o N r co l) at; r N r O re).. 1.^. N in f- co- r O Ca LQ 't O r CO 0) CO M f-- 0 N -, CO '}- CD co CC) r C CON r N- c O Cr, r o ----. d' 1-.0 Co N r o O p CO CO CO o) CO 7r chN f— O) 00 00 r IN- CO LD co 0 o N 41') CO N CO c0 N f— r CO CO `:1-COCINInr•cr f— a tO f p ----. -- r OL 0 r CI N C,Q O c0 7t N f-- cr Ca 1"-- Ci (SD r O CO r N Ca C`? C`) r N LC) r CD N 71- r N r O N r O r 00 O CO 0 CO O 0 CC) tt Cr) CO CO co L1) CO t0 CD f sJ 00 CS) 't O CO co c0 CS) cr cc C') C') O O CO N r C CrNCO Ca co N r O N CO CO 0 CO CO CO CO LU LID CD r M Ill in 0 r 6,005,618 4,027,927 Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) increase in Personnel Services due to Baker Tilly and COLA reclassify finance/grant tech to Finance Supervisor decrease in Purchase Services adjustment to actual - Community Survey Costs occur only every three years decrease in Miscellaneous due to capital allocation decreased Grants and Donations to actual increase in Contra Account for certificate fees paid to the state decrease in Computer Equipment increase in Personnel Services to reclassify of 3 PH Ed Specialist from Ito increase in Contract Labor for youth and adult advisors - to be grant increase in Personnel Services for Baker Tilly and COLA increase in Supplies to purchase cooking equipment no longer grant funded, small supply items decrease (net) in Purchase Services due to Opiod Abatement program discontinuance and adjusting to actuals increase in Fixed Charges due to Per Capita grant moving to revenue 6.107 -$6,108 variance in 2026 budget between department sheet and expense increase in Personnel Services: COLA and Baker Tilly increase in Presonnel Services to reclassify Nurse 1 to Nurse II increase in Personnel Services to reclassify (3) OT III to OT IV decrease in Personnel Services Contracto Labor decrease in Supplies to adjust to actual decrease in Data Processing Services due to switching to new EMR decrease (net) in Purchased Services not including Data Processing increase (net) in Fixed Charges - Per Capital grant moved to Grants in movement from 41600 to 41300 Change in request to recommend 1,316,477 (763,227) 27,843 (116,020) (748,612) (2,000) 81,000 CO O itt (D) 0 co CO CD Cr--.r)CD 4 CC) N co 6,020,485 4,027,927 316,618 (2.100) (31,300) (120,500) (8,625) 262,844 3,596,118 II Ms I c a a c Requested (includes new requests after on inal co N- t` O C N `"- Difference (2026 Original Request vs. 2025 Bud et LO N- N O LU (3,736) 50,707 CO 0) CO N-- r N- CO CO C5) N r (24;530) O IS) 7 O r CO CO CQ CO CO CO r t` Cr) 0) r N d- LU CO N r CO 469333 00 r I` CO in co C D C3) r Lf7 CO co N 617,283 .--. r r CON 0 — .-' COCO I` Lf7 CD r N Lf7 r O N r CO r 00 O •t co 666,345 CC CS) 't O co co 128,049 Ca N CO CD 1 165,583 2026 Original Budget Request 170,827 ca) in Ch CD r r 409,932 231,644 1,219,588 in N N- O) r O 207,389 O O O O 489,734 659.743 406,233 1,463.730 N N O C7 CO r' N l.i) r O N f r O r CO CO 7r CO LU f CO CO CO co CD 0) 0 co co O O CO N r O N CO CO CO CO I-0 LC) co r 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget Q N- O N- O N N 0 CO 0 CON N in O 0 0 r 359,225 r Lf7 N- CD 1,D r 0 O) O CO O r If) in N t Q CO CS) N- = CO CO (0 CO 193,716 128.542 CO r CO O N CO CO cfl O LC) N Q CO Ni 417,044 N a) co r r 116,572 O O Q CO Q 0 Ca CO in IS) N CJ) CS) r Recommended for BOCC approval New request after original submission - recommended for BOCC approval Radially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals CO N CD CD CO co N- CO COr O CS) co N CO 0 LU '71 - 00 r 2023 Actuals 247,858 2,359,138 0) N r O f` f~ r Description I PUBLIC HEALTH z O F- Q fi 1 — CI) z O Q 1 GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION GENERAL HEALTH EDUCATION - 1 GENERAL HEALTH EDUCATION Total General Health Education COMMUNITY HEALTH SERVICES COMMUNITY HEALTH SERVICES COMMUNITY HEALTH SERVICES COMMUNITY HEALTH SERVICES 1COMMUNITY HEALTH SERVICES (COMMUNITY HEALTH SERVICES COMMUNITY HEALTH SERVICES COMMUNITY HEALTH SERVICES (COMMUNITY HEALTH SERVICES COMMUNITY HEALTH SERVICES COMMUNITY HEALTH SERVICES Total Community Health Services ZS) 41100 141210 141210 41210 41210 41210 41210 '41210 41210 !41210 41210 141210 0 r N 41210 141300 41300 141300 0 0 CO 41300 41300 41300 41300 41300 41300 141300 "O i = U. O 0 in N I 1 251010 2515 N- r in NNNNNNNN C5) r in O N 1.C) r N LS) N N 1.c C7 N Lo 't N 1.C) LC) N LC) 252710 op NN to NN O L() I0 O CO 1.C) NCO O r co If) N 255211 2558101 O O in NNNNNN r 0) in N O 11.7 CO 0) in O in in 0) in 2597 Difference (2026 Recommended Budget vs. 2025 Budget) 320,759 549,480 (8,975) (202) 0 d- N ti c0 Co o r LC) CO --- 0 (351,036) (1.250,168) (741.544) (762,617) (388,768) (125,823) (66,244) (231,346) (29,608) (3.596,118) 396,142 %- 0 0 r r C r a) Lri Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) increase in Personnel Services: COLA and Baker Tilly Add 1 new FTE: EH Specialist 1 Grade 33 Add 1 new FTE: EH Air Specialist increase in Personnel Services: reclassify Lab Tech Ito II increase in Personnel Services: reclassify Lab Specialist Ito II increase in Personnel Services: reclassify (4) Env. Health Spec. Ito II decrease (net) in Supplies increase in Purchased Services - including voucher program in this budget increase in Purchased Services - for 3 new vehicles' depreciation increase (net) in Purchased Services not including above 2 line items increase in Overhead increase in Fixed Charges due to Per Capital grant being moved to Grants increase in Fixed Charges due to moving Stat's portion of fees to a Contra Account from License and Permits fund no longer in use - moved to other funds fund no longer in use - moved to other funds Change in request to recommend 6,046,733 861,062 119,189 to 'CY'5: 47 :,C}7 iC ' r Co 0 cc C\I O 0 co O LC) r LU N NCO N cO t I -0o r 0) O) 07 r f` CC) N` CO r N CC) CO o r in CO CO CO C7 .. r Ln Co CO r r CO 0) Lr) Ch CO r- r' �/�_ CC 0) LO cO II IVI caac Requested (includes new requests after on inal 0 o co CO ti (o CV M - N la Difference (2026 Original Request vs. 2025 Bud et 320,759 549,480 in N- DO CQ N O N (0 Co O r- Le Co 0 (1,250,168) (741,544) (762;617) CO CO N- CO/� CO CO CO `. C') N 00 I/ N r �. (66,244) CO 't CO .. c CO N .-- r. CO O CO /� V) N - 537,326 2026 Original Budget Request 320,759 5,601,422 N- 0) r r r 7,355 0 0 0 0 0 0 0 0 0 0 0 0 16,248,893 2026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 0 5,051,942 126,172 7,557 r N- CO ln co r- L.0- CO CO 0 r- in CO O CO C) 0 r- up CO 1,250,168 741,544 762,617 CO CO ti c0 CO CO C) N CO Ln N r- 66,244 231.346 CO 0 CO a) N CO r r- co 0) LO co T "t- in T Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals 5,073,124 O r an CO co N co co co N cfl 0) N 12,882,623 2023 Actuals O CO LL CO' PUBLIC HEALTH PREPAREDNESS PUBLIC HEALTH PREPAREDNESS 0) ti C) PUBLIC HEALTH CLINICAL SERVICES PUBLIC HEALTH CLINICAL SERVICES PUBLIC HEALTH CLINICAL SERVICES PUBLIC HEALTH CLINICAL SERVICES PUBLIC HEALTH CLINICAL SERVICES PUBLIC HEALTH CLINICAL SERVICES PUBLIC HEALTH CLINICAL SERVICES PUBLIC HEALTH CLINICAL SERVICES N- cc 't N T to to en (I T T Description ENVIROMENTAL ENVIROMENTAL ENVIROMENTAL ENVIROMENTAL Total Environmental Total Health Preparedness Total Public Health Clinical Services TOTAL PUBLIC HEALTH CD 41400 41400 41400 41400 41500 41500 41600 0 0 Cfl 41600 41600 41600 41600 41600 41600 too C = LO N LC) N I 2564101 � LO N 258110 CO LC) N 0) LO N 0)0) In LC) N 2594 25951 2597 25991 Difference (2026 Recommended Budget vs. 2025 Budget) 8,673 Ln rc CO -d- CO x ti No r r. co CQ N CO CO N r r coCOON�r CO N c^ N `'" O COO Lf) ci1 -.- COO N ccorOOct CO N Lf) 7 CO — „ CO N co CO CO r ^' r Lf'j N CO d' COCQ Lf) d- --- N— O co r CO COO(Dr O N r N— N CO O r CO O r co O LC) O in r Cr) N--r C) N CO N r CO 96,942 96,942 I r Cr) N 361,847 (73.153) 278,991 150,991 75,625 (57,375) 14,972 (84,878) 22,978 22,978 28,262 (27,438) 28,751 (14,499) 19,971 (46,479) 34,595 34,595 3,102 3,102 56,710 27,960 749,017 (127,983) 63,498 23,498 233,311 (76,689) 30,057 (12,443) 2,943 (57) O O) (co c[) 0 N (now) co r (onto Lc) CO ti Tr. (') r O r O N-- to O co) r N co c0 co N r co 00 N CO Cv C'7 r r r co) Tr• (-Natio r O co O c0 d' r r en co ti O CD 'I' O O O N� N 00 Lo N CO CO C) N N r to r-- O M O lyt M O N M CO r co r- el to rOCONO, CO O N CO CO r N l0 4 O N O If) N� a N� O c'7 O r el N r In r Tr r l N r C) Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) increase (net) in Personnel Services due to COLA, 2024 Actuals used to compute 2026 estimated decrase (net) in Supplies, no notes decrase (net) in Purchase Services, no notes decrease in Fixed Charges no notes increase (net) in Personnel Services, 2024 figures used to estimate for decrease (net) in Supplies - primary in Office Supplies decrease (net) in Purchase Services, no notes decrease in Land and Building Rental increase in Allocated Fixed Charges departmental sheet indicates Human Services -General -2601-61100, newly combined budget area for small independently funded grants decrease (net) in fund - mainly in compensation due to 2024 figures used for 2026 estimation decrease (net) in Personnel Services, 2024 figures used to estimate for I increase (net) in Supplies, no notes decrease (net) in Purchase Services, no notes increase (net) in Fixed Charges, no notes Change in request to recommend r 0") r r O CO d N - II Il.I caac Requested (includes new requests after on inal N.- 0) LO Ln CO �] r r w v O O Lf) -_- 42,305 (52,926) (287,684) (97,000) 86,120 N 0) CO N CS) CO 0) Difference (2026 Original Request vs. 2025 Bud et CO ti CO 00 rh Ln rt r CO cN- CO i-- CO r CD N� N r r� N- d CO CO O N 126,446 r In CD CO N N- O CO N O CS) N- CO Ln N CO O r O N 46,340 NCO I' r if) - O CO r " C) CO Q) N 00 (CD CC) I' (D r 25,411 CO CO I- CO CI) d N-- C) O Cr) r CO CO CO O N r L00`L 10,623 co co N- 6) r C7 O co L() O r LO — C) N— N- co N d" r CO N r CO t O..)C) r 6 0) O L0 r (57,375) CO r--- OD CO t_ CO N-- 0) N N (27;438) (14,499) �. Cn N - 7-j- CO I- LO Q) LO � CO N co r CO O co C3) NL (N Cr) 00 0j N- N r 23,498 r•. CD CO (D CO N- r,. CO N r ,---- N - LO "' 2026 Original Budget Request CO N- CO r O 1,011,155 O CO 0) If) C) LC) N`- N.- N CO r 126,446 r in co CO Ln N-- O CO 00 CO 0) O N I- co O r O N O 't CO CID f Cfl in 0) N r 37,792 CO CO 0) N 00 38.646 25,411 373.000 130,437 CO COO co O N r N- O N - Cr) N CO O r CD CC7 N-- C) I- 50,031 O r LO r 3,773 142 CO N r CO N 0) CO 0) 0) 0) CO If) 0 N 361,847 r C) 0) 00 N- N 75,625 14,972 22,978 N CO N 00 N r LO N` CO N 19,971 34,595 N 0 C co 56,710 N- r O C) N- CO 0) Cn CD r r CO C) C) N 30,057 CO d - 0) N 2026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 393,000 1,359,300 CO ti Lo N 00 t N N 0) CO CO O O 109,147 C) Lf) CO O 0 N- O O N N in 0) N- O O r 07 CO O N r r Ln in O CO CO 67 N CO O O O O 34;000 00000 0 O O O O co N O O a Ln co I- O O a o0 N r O O O CO CO r O Lf) 00 0) 0) O 55,700 43,250 O Liz CO CO O O 28,750 O O a N-- N 00 O O co O O O a O r CO O O in N O O O CO Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals N Q) d- N N- co r r CO CD CO 0) 347,368 175,442 O N O r r O CO r CO CO O CYJ O0 N CO r CO N- CO CO r N N N_ N I- CO ti Liz N0-5 CD CO C) CO CO CO 78,520 CO Ln O 6) CO 24,073 419,322 ILL O N- co CO COO O O O r CO N 0) r CO Q) Ln 6) I- C) (NI I- r CO Ln Ln CO C) co r LO O N— O CO O CO O N N N-- r Q) O 0) r CO CO Ln LC) N- N 271,321 75,625 C) t r r CO N— Q) N (\I NN CO N 00 N N CO CO N N r N- Q) In 0) r Ln Q) CO N O r C') O r r --C)_ (0 Ln 740,425 CO Q) C) co 234,399 CO co CO N CO CO N— N 2023 Actuals 53,169 Lf) N. CO r 6) O r 232,586 267,295 cr O CO O 0) 35,490 0 0) N 0) 576,623 N Lf) C) co- co Ln N N C7 r C) CO CO f CO lf) LO N Ln N Q) OO Q) co co) r O O) CO r 4,759 r N- Q) 6) co O O O O NOLO O O O r 0O r co 63,563 N- r N r CO Q) LC) O (0 00 N CO CO d- 175,570 0 I- N- CO CO CO r CO r N- r O O t CO CO CO ti CO cc 00 r CO In 0) in CO CO CO ti CO N CO CO N in CO 6,446 54,413 0) CO CO N` 29,669 524,002 67,746 r co CO N if) 56,124 I -- 0 00 NJ Description HUMAN SERVICES VETERANS SERVICE OFFICE WORKFORCE INNOVATION & OPE WIOA DISLOCATED WORKER WIOA DW ENHANCED RESEA UI EVALUATION AND CONTINU WIOA YOUTH IN SCHOOL WIOA YOUTH OUT OF SCHOOL YIS 20% WORK EXPERIENCE YOS 20% WORK EXPERIENCE f W (I) W W W z (.9 SUMMER JOB HUNT CAREER NAVIGATION MIGRANT SEASONAL FARM WOR FOREIGN LABOR CERTIFICATION EMPLOYMENT SUPPORT FUND ESF (PACE) ESF!WEF INNOVATION TRADE ADJUSTMENT ACT DISABLED VETERANS OUTREACF VVIOA PERFORMANCE INCENTIVE RESKILLING NEVVSKILLING UPSK RESKILLING NEWSKILLINGUPSKI INNOVATIONS PROGRAM ADMIN WORKFORCE TRAINING GRANT f WORKFORCE TRAINING GRANT F DISABILITY PROGRAM NAVIGATO EDUCATION LAB AMERICORPS AREA AGENCY ON AGING - AAA PART B LEGAL AAA PART B OMBUDSMAN AAA PART B PERSONAL CARE AAA PART B COUNSELING AAA PART B CHORE AAA PART B OUTREACH AAA PART B CASE MANAGEMENT AAA PART B HOME SAFETY IAAA PART B TRANSPORTATION AAA PART C 1 dISN Wd N U AM PART D AM ELDER ABUSE 61250 61400 61420 N N I' r CO 61431 NON Cr) I' r CO lf) r (fl 61451 if) 'I' r CQ 61453 61460 61461 161462 61470 r N- r (fl O CO It r (D 61481 61482 61490 0 0 L() r CO 61505 O r in r CO r r Ln r (fl CO r Ln r (O r N in r CO 61522 61560 61200 0 0 CO r CO 61700 61705 0 r N- r (fl 61720 61730 61735 O N— r (fl r I' N` r (D 61742 161745 61750 61751 61755 0 CO 1--- r CO 61770 L o _ "0 i = LL Ln N co N Ln N co N L() ' N CO N Ln N CO N Ln N CO N Ln N CO N 26251 Ln N CO N LC) N CO N LC) N CD N LO N CO N Ln ' N CO N 2625 Ln N CO N in N CO N in N CO N L() N CO p.. in N (. L() N CO N Ln N CO N in N CO N in N CO N 2625I La N CD N 2625I Ln N CO N in N CO N in CD N co tt CO N 2650 O Ln (.0 N O in CO N O Ln CO N 2650 a Ln CO N O in CO N a Ln CO N O in CO N O Ln CO N O 1 in CD N O Ln CO N O in CO N O Ln CO N O in CO N r C') N CO -' O) CO r- el- r CO COO h- N r c) r r 00 r U7 00 O r iii d- CD CO COO CO d• O CO 07 CO d- d- CD r d` d` CA C7 r r C) N r r M N r CO 00 Ch 01 Q) Cf) CO M .4:N r N h-. CD O Cfl 7t r- CO 47 M N N'''. CO 00 N- r LS7 N T- & r+ O CO) r Q) 07 N on CC') r d- 01 N 00 d- r O 41 O) en- r N h- UP CD Ca N r- 47d CQ O N h- U; OD CD I~ c on on N C el h- C1') CO CO C9 „� on d• M eh :O C`") 00 CO -d' v in O 00 O Co r CO CO 07 N r c r- r co ti Tr d- h- N CD Ca r d` r- ti Cfl Cfl r h- UP h- h- r ti Lc, ti f: r r Q7 CO N r O) 00 N O CO I` N . -' O tr on CO r h- 41 41 C.. I� ..,! CO c) N 6 C") r CO d' r CO CO 00 d• Co c LA, 00 01 0) d" r Cl4C Lri on & N- UP CO 00 Q) CO 7 on co O co CO 00 N C9 d- CO co N c.6 d' CO CO h, d' LO on O C7 r U7 CO CO 01 " Cl tO O) r U7 d' L�, CC h- •-- CO di e- Cc 41 7,807 (25,193)1 (3.392.387) 251,253 4;452,461 682,830 995 356,175 (23,300) (39,034) (155,796) (157,786) 15,974 1,383,734 Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) increase (net) in Personnel Services due to COLA, 2024 Actuals used to compute 2026 estimated decrease (net) in Supplies, no notations decrease (net) in Purchase Services, no notations decrase (net) in Fixed Charges decrease (net) in fund - mainly in compensation due to 2024 figures used for 2026 estimation increase (net) in Personnel Services due to COLA, 2024 Actuals used to compute 2026 estimated increase (net) in Supplies, no notes increase (net) in Purchase Services decrease (net) in Fixed Charges, no notes decrease (net) in Personnel Services, 2024 figures used to estimate for decrease (net) in Supplies, no notes decrease (net) in Purchase Services, no notes decrease (net) in Fixed Charges, no notes Change in request to recommend (25,193) (25,193) I 1,383,734 1,383,787 Requested (includes new requests after on inal (181,130) (19,997) (156,625) (2,189) 1,524,391 114,658 718,382 (6,103) -- N- 00 N C7 CO 251,253 4,452,461 CO CO 00 N CO CO 10 O) 0) 356,175 Difference (2026 Original Request vs. 2025 Bud et -- 01 N CO CYO CO N- CO CD r U7 63,694 10,944 r CO N r 93,388 N- CD CD d . h- O N r Q7 CD r 6 d- N co- d' r 20,657 I` 10 O;) CS. N- (66,357) (46.836) (112,983) 1I- N- N O O r 17,757 r Q) 00 N r CD CO N- N " I— 1O LO O f— .� CO r Co C) (149,378) LI) C7 CO O c0 CQ CO N co- d'0: OD OD h. -C) rt (3,665) (76,504) _ CJ O CO op N `--' (39,034) (155,796) CO OD N- h - LO r 15,974 2026 Original Budget Request Q7 CO N--• Ci r N r O r r 00 C7 r 41 d- CD CD 01 CD t d' Q7 CD r r CO N r U7 CO Ch :t c N 232,587 U7 N r 0 N- 15,329 O U7 CO] CO- r N 20,657 C) f C) N CO CO d' d- CO Q) 109,805 47,817 d" F-- h� CO CO c 17,757 r Q) 00 N O NJ- CO CO r CO O N CD 01 c 58,848 01 U7 01 CO N- U7 CO CO Q) CO CO CO N CO d- CC) CO O CO r 51,933 CO ,cf r Q) LC7 N- O CO N- C'') r CO Q) CO 00 r 251,253 co CO "it N LC7 d- d" 00 CO N OD CO 995 U7 h- r CO LC7 CO O O h- 00 LU O d" 7- h- CO 00 15,974 16,740,434 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget CD CD CO O N 008` CD Ca Q Ca 120,977 278,684 00 LC7 N N to Ca C'O r CD 65,716 Ca 212,200 Ca CD CO CD LU r r d- CO CO U) r Ca CD CO O CD r O Q 41 co- CD Ca CD CD CD r CD r C) CO I� O O N 25,700 219,731 CD Ca N LC) N UP 55,598 135,650 33,000 CD C 0 NiC7 0 N in- Q CD Ca CD CO CD CD C'O N 44,904 155,796 244,500 Ca 0 0 CO 1.11 CI Ul T Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals C) Q) OP N r CO r d- O r r N CO d 7r on CO 00 CO d- Tr Q) O r r on N r C) Lin r r N .= CO N CO CO r CO d- O CO CO N- Q) 00 d r CD CO d- N 07 r N- Lf) CO O N 32,343 93,443 Oa r CO r CO N- r CO h- d' 4)r CO ct h- O N 17,757 0) CO N CD .cr CO CD r C'7 C) N- CO N r- CD Q) N...- CO C.:) 66,524 LI) 00 CO_ C� CO CO CO N CD d' d` O r C57 IN- r O) Id d' CO 7r r C77 up CO CO LC ) h- C7 0Q 00 r r t O r 251,252 r d- on U) , Q7 O CD COQ) CO N CO CD 4) 0) CO I� r CO U7 C7 d- Q) COCQ Ln d' c r 0p CO 00 I-6 O LC7 LU C7 in- CO on .71 - Ln N— 15,428,192 2023 Actuals CD 01 CO N d" LU Ct CQ I� O) O ti U) N CO d- r d' 9,412 LL) r CQ r .t O) CO CC) Q7 CD LU Q7 d- d' N CO N N O U) 5,209 LU 01 N 00 U) r CO d` O d' LC7 N O h- 00 r O CD CD 0) 113,090 74,634 Q CO Q O d" CD 0) r C7 d- CO CO CV CD c 180,572 15,456 N- 01 N CO CD d- CO CO 6 O) Q 0 O O N C7 Q) r CO 00 CO C) CC) r d- r to- C) r Q7 CO Ca L7 r O CD CO CD CO CO CO 2,474 d` CQ (-') CO 132,923 23,711 8,323,298 Description AAA SPECIAL OMBUDSMAN AAA CCT CCT - OPTIONS AA OTHER HEALTH PROMOTION AA OTHER AAA AM OTHER HEALTH FAIR AM STATE ADMIN AM STATE INFORMATION AND A AM STATE HEALTH PROMOTIONI AM STATE EDUCATION AM STATE OMBUDSMAN AM STATE OUTREACH AM STATE CASE MANAGEMENT AM STATE COUNSELING AM STATE CHORE AAA STATE TRANSPORTATION AAA STATE PART C1 AM STATE PART C2 AM STATE SHELF STABLE MEAL AM STATE VISUALLY IMPAIRED AM STATE DENTAL VISION & HE. AM STATE PART E RESPITE AM STATE SOUTH COUNTY RVN STATE IN HOME - HOMEMAKER STATE IN HOME - PERSONAL CAF AM PART E GRANDPARENTING AM PART E CAREGIVER AM PART E RESPITE HOME CARE ALLOWANCE CASE MANAGEMENT AGENCY CASE MANAGEMENT AGENCY ST TARGETED CASE MGMT & MONIT SGF-FSSP-FAM SUPPORT SVCS f' SGF-OBRA-SS SGF-SLS-STATE SUPPORT LVG S CSBG EF CSBG ADMIN CSBG AAAA LINKAGES CSBG EMERGENCY SERVICES CDBG TANF EMPLOYMENT INTER TOTAL HUMAN SERVICES 61775 161785 -61786 UP r CO N— CO 61820 O CO CO r C9 61835 61840 61841 61845 61850 CC) C',D CO r CD CO CO 00 r CO 61875 O 00 00 c CO U7 CO CO r CD O 07 00 r CO 61895 O O 07 c CO UP O CD r CO 61915 61925 61930 r CO 0) r CD 161932 61935 61940 61945 61790 r 00 h- c CO 61782 61783 61787 61788 Q) 00 h- r CD 61781 O r CO c CO O N CD r CD 61630 61640 DI O 13 CCO = LL O In N 2650 O' 41(D CO N Q7 DCOCD N Q7 CO N Q) N I 2650 2650 O CO N O U7 CO N 2650 2650 2650 O (000(000 N O N O ()U) N O N I 2650 O 41 CO N O C UP DCOCD N O N O N 2650 O UP (D N O U)Cn CO N O CO N O U7 O N U) 0000 CO CO 1265995 O N O DCOCDCO N O 00 N 0 c0 N 0 OD N O CO CO N 267895 267895 267895 267895 267895 0 O U) 00 Le r~ in 0 0 O U) M CO CC CO CO co ( (a N 0)r C') N r 9. r vs N .zw ti r 3,794,140 '71 - CO N._ in (N r- N L.n (Q r N 0 00 M 0 N N Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) Increase in internal expenses for situations such as County Attorney needs to remove a trailer. JO Increases to Health Department for HHW and continuing the voucher program JUDICIAL CENTER FOR 2026 (ADDED AFTER REDUCTIONS Removed projects via recommendations increase in fund for remodel to back up location 3105 reduction in Public Safety IT CIP reduction (net) in fund not inclusive of the above 0 0 c) 0 N CO - Change in request to recommend II Ms I c a a c Requested (includes new requests after on inal 54,759 386,834 441,593 (5,524,434) 4,550,000 (675,000) (195,860) Difference (2026 Original Request vs. 2025 Bud et 0 0) lc) r~ Ln L co CO c0 Co 441,593 �- co d- N I-0 lf ; 0 d - r C)) N- O") 2026 Original Budget Request 0 0 0 in- CO 0 0 0 0 in CO d) co N CD co N r 1,674,269 41,465,100 5,742,140 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget 0 0 Ln co r N in- C) N in Or) N Ln 00 (Q N. nj M N r CO in 0) c0 C) 0 0 c0 C) r Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals 0 0 0 Ln 00 r I-- 0 LO- in co N N 0) 0 in 7) r M O) 0 O) N- r N C) CO r~ CO N N N 0) 4) N CO 6) 0 r 2023 Actuals 0 0 0 Ln 00 r- 0) r 0 N 1,777,665 2,064,612 CO CO I-- C7 CU N- CO- r 1- N N- CO CO .- Co Description SOLID WASTE 1 W LL (n Z Q Lt H- SOLID WASTE in LL (n Z Q Iz H TOTAL SOLID WASTE 'CAPITAL PROJECTS CAPITAL IMPROVEMENT AND AC(' CAPITAL PROJECTS - E911 E-911 CAPITAL IMPROVEMENT AP IREGIONAL CRIME LAB 0 r0 N N 90200 90200 17500 0 NJ N DI t 7 LL A 0 r 71- `f O N O N O N 0 Difference (2026 Recommended Budget vs. 2025 Budget) O O o O N N- a CO O CO CID r L') o ,ciin O V N CO O co CO r O r co N. M CO N- In CT) r O O in N- CO CO N- -7r- coCO CO CO ct Co r In r r �r o r N ct cch) O r V el to LC) C) coin ac - CO CO to C ro Sri p O R. COC r 0 o o c�i N co- N ti N N 0 0 000 r c7 0o v a) ti C c0 N NI -M N Explanation of Increases Requested and EBT Partial Recommendation Notes (if applicable) moved depreciation from 963000 for 2026 - replacement revenue increase contra account Upfit Expense decrease from 96300 I increase in Machinery & Equipment increase (net) in Supplies, no notes decraese (net) in Purchase Services, no notes moved dpreciation to 17550 for 2026 moved to 17550 for 2026 6250 depreciation variance accounted for in 17550 increase in Overhead decrase in software capital 2% increased enrollment - $36,448.278 $1,041,496 on sheet for 2026 health insurance analysis HSA For EE+1 to $1200 Build in a 10% increase Build in a 10% increase JO: Includes COLA and Comp Study changes already, small decrease in Change in request to recommend 0 0 0 '- 000 ONOOOCOC OO_L0 (ONO 1--(N a LO CO CO 't r--- r CO O O O: C V 0 OOOC taad'Lf '' N In r - r ---- d. .,._ 4� CO (.0 CO CC)asImo- r LO r r 16,659 16,659 159,802,180 II Ms I c a a c Requested (includes new requests after on inal 7,637,500 c^ 0O Lo CO d CO O CD W r in r r o a p a s p a 153,675,424 Difference (2026 Original Request vs. 2025 Bud et 34,210,496 1,043,146 35,253, 642 O O co N N a CO- (0 O CO N.: CO r Li C .9 CD N CO 1,807,779 O 0 O a CO a CV 722,745,920 2026 Original Budget Request 0 0 O a a CO 0) N- to CO 71- C3) 34,210,496 CID r CO 0 r 35,253,642 a a CO N N- O CO s s CO N- CO r LO 8,240,400 a N r r a) N- r a 0 a 0 0 O N 527,605,396 12026 Budget - Executive Budget Team (EBT) Recommendations 2025 Budget a a If) N CO r N 15,934,213 Recommended for BOCC approval New request after original submission - recommended for BOCC approval Partially recommended for BOCC approval (see notes for detail) =1, Not recommended for BOCC approval 2024 Actuals N- N - CO O) N N N- co If) r CO CO O Li) r 22,797,530 co 0O t)CO N CO a co a a C3) N r Tr M ~ O Tr N. O M 1,453, 512 3,429,411 4,882,923 in LO a CO r 0 N co N d - 0) in 334,783,862 2023 Actuals CO a 71- N co N- co r co N 0) 7 r 22,864,721 N- a C) CO N N- N CO t N N- N 27,463,555 N re/ cr r 't r CO Cr) N CO 4,745,869 CO a CO CO 0) r 123,128 356,543,617 Description FLEET SERVICES VEHICLE REPLACEMENT COUNTY SHOP TOTAL FLEET SERVICES JRANCE HEALTH INSURANCE DENTAL/VISION TOTAL HEALTH INSURANCE WORKERS COMPENSATION LIABILITY - TOTAL INSURANCE 'TELECOM SERVICES TELECOM SERVICES WELD TRUST NON DEPARTMENTAL TOTAL ALL FUNDS 17550 96300 93100 93400 - 93200 93300 17400 O O O G) 13 C 0 O N CO 0 O N CO C :- 1z: IINSUR O O C) CO O O CO CO O O CO O O d - f� O O O CO O O O cfl 2026 SALARY AND BENEFIT RECOMMENDATIONS Weld County strives to pay competitive and equitable salaries and benefits. To maintain this competitive position, Weld County participates in various salary surveys. Salaries are set by the Board of County Commissioners after full consideration is given to: • Current market compensation ranges from labor competitors within Weld County, the grade and step ranges of comparable positions within the organization, and compensation ranges from labor competitors outside the Weld County geographic region. • Comparisons are analyzed from other government entities (counties, municipalities, etc.), private sector businesses, and non-profit entities. Weld County positions are assigned a grade based on a multitude of specific identifiers as presented in the Weld County job description. The range associated with the assigned grade is then compared to the minimum, median, and maximum salary ranges from the comparison sources listed above. • There are occasionally positions within Weld County Government which do not have direct comparators available for analysis; in these cases, Weld County Compensation analyzes both the "best fit" comparable positions as well as a blended analysis if one Weld County position comprises functions from several different roles in labor competitors. o Ability to pay and the sustainability of the pay long term. o Benefits and supplemental pay policies. o Supply/demand situations for personnel needs. o Supply/demand situation in the labor market. o Employees' expectations. o Retention of career employees. o Taxpayers' perceptions of pay and benefits. o Economic conditions locally and nationally. Salary Surveys Utilized: • Neighboring county websites • Employers' Council • Payfactors • Comp Analyst • Economic Research Institute (ERI) • Bureau of Labor Statistics (BLS) 96 Considering the economic conditions through 2025, and Weld County's focus on retaining qualified employees, the following recommendations are being made: • In 2025, the county implemented a multi -year initiative to update the compensation structure at Weld County, which had not been changed since the late 1970s. The intent is to allow for more flexibility to reward hard working employees with merit -based increases and allow for a much broader pay range for growth within each job classification or position. • The 2026 proposed budget includes a 2.0 percent cost of living increase anticipated to help address the increases costs and the competitive job market. The budget also builds in up to a 1.5% merit -based increase, to account for the prior system "Steps" that accounted for longevity and performance. • Health insurance rates are expected to remain the same for most employees, and the county will also remain the same for 2025. Health coverage will be provided by Anthem on a partially self -insured basis with a Preferred Provider Organization (PPO) option and a High -Deductible Health Plan/Health Savings Account (HDHP/HSA) option. • According to the County's actuarial company, the retirement plan is fully funded at approximately 107%. No additional county contributions or expenses are requested at this time; however the retirement board is asking that the county consider some improvements to the retirement plan option for attracting and retaining staff. • Weld County continues to support a bilingual pay differential for English/Spanish-speaking employees in positions where such skills are required. This differential is reviewed and approved annually by the Weld Board of County Commissioners. For eligible employees, the amounts of the differential vary based on both the frequency of use and the proficiency level required for the employee's current position. Department head approval and qualified testing to verify employees' proficiency will be completed before the differential will be provided, and verification that speaking Spanish is a bona fide requirement for their position. Other benefit changes recommended are listed on the following page. 97 OTHER BENEFITS Benefits Coverage Employee survey responses indicated that one issue that will help retention is not requiring employees to bundle coverage of medical health insurance with dental and vision insurance needs. 2025 is the first year that this "unbundled" option was available to employees. A High -Deductible Health Plan (HDHP) with Anthem will be eligible for a Health Savings Account (HSA) with a $1,000 employer -paid contribution. Additionally, 25 visits of chiropractor care have been added to medical plans, an increase in physical therapy sessions to 40 annually, and no increase in employee premiums. Vision Program This is a 100% employee -paid benefit utilizing the VSP (Vision Service Plan) network, which is one of the largest national networks of private -practice eye care doctors. Members are responsible for a $10 copay for an annual vision exam and receive allowances towards lenses and frames for prescription eyewear. Dental Program The County offers three dental plans: low, medium, and high. The low plan is fully covered by the County, while the medium and high plans are 50% covered by the County. Feedback from the survey highlighted a demand for improved dental coverage, the county has enhanced the high plan to include orthodontic care for children. Life Insurance Coverage is three times the annual salary up to $600,000, with a cost of $0.131 per $1,000 per month. Long Term Disability The cost is $0.312 per $100 of compensation. The benefit provides 60% compensation after 180 days of a continuous absence. Maximum coverage ends the later of the employee Social Security Normal Retirement Age or the maximum benefit period provided in the employee benefits summary. Short Term Disability The cost is $0.147 per $10 of covered benefit. It provides 60% compensation after 30 days of a continuous absence or expiration of employee accumulated sick leave whichever is greater, due to employee's own health condition. Maximum 98 coverage ends when the 180- day elimination waiting period for qualifying benefits for LTD. Employee sick leave accumulation limited to a maximum of 480 hours. Employee Assistance Program This program is offered by IOME. Wellness Program Wellness program has been enhanced for all County employees through the addition and advancement of wellness resources and programs. Aetna will contribute $100,000 to the wellness program. Executive Pay Plan Elected Officials have a direct benefit plan for health purposes. Mileage Reimbursement Mileage is indexed two cents below the IRS mileage allowance rate. Retirement Benefits • County Retirement Plan: 12.5% of gross salary for the County and 9.0% employee contribution. • PERA - Health Department: 15.77% of gross salary for County contribution and 9.0% employee contribution. • PERA - District Attorney Only: 21.61% of gross salary for County contribution and 11% of gross salary for employee contribution. Voluntary Coverages Includes supplemental life with accidental death and dismemberment, accident, hospital indemnity, critical illness, pet insurance, and Flexible Spending Accounts. These plans are 100% employee paid. 99 ALL FUND REVENUES Revenue Corn • orison 70 Increase 2025 2026 (Decrease) Net Property Tax $ 306,156,321 Other Taxes 15,391,000 Fees 23,364,000 Intergovernmental 106,054,527 Licenses and Permits 4,917,500 Charges for Service 16,023,430 Miscellaneous 46,659,492 )riet a ry Services 55,688,406 TOTAL $ 574,254,676 $ 315,102,1 16 2.9% 14,491,000 -5.8% 24,546,000 5.1% 106,674,064 0.6% 5,219,380 6.1% 17,470,242 9.0% 44,998,678 -3.6% 55,864,731 0.3% $ 584,366,211 1.76% Proprietary Services 10% Miscellaneous 8% Chg for Service 3% 1% Intergovernmental 18% Fees 4% Other Taxes 2% Net Property Tax 54% 101 ALL FUND EXPENDITURES Expense Comparison 2025 2026 Increase (Decrease) General Government 74,668,289 Social Services 61,301,155 Road and Bridge 34,793,047 Public Safety 116,628,905 Human Services 15,313,324 Health $ 16,869,066 Capital 49,052,534 Public Works $ 98,9 61,052 Contingency $ 10,000,000 Miscellaneous $ 12,140,093 Culture and Recreation 1,909,202 Auxiliary Internal Services $ 3,037,560 $ 68,691,875 TOTAL $ 563,366,102 Proprietary Services 10% Miscellaneous 2% Human Services - 2% Road & Bridge 36% r 78,100,1 1 1 5% 64,756,661 6% 10,617,789 -69% 117,497,861 1% 16,382,108 7% $ 17,519,1 14 4% 53,41 7,595 9% 254,106,354 157% $ 10,000,000 0% 13,915,348 15% 2,188,085 15% $ 3,001,071 -1% $ 70,684,240 3% S 712,186,337 26% Social Services 9% Public Works 2% - Contingency 1% �- Auxiliary 0% General Government 11% Capital 8% N Health 2% Public Safety 17% Culture/Recreation 0% 102 MILL LEVY 2026 15.956 TOTAL LEVY General 9.476 General 9.737 ler Capital 4.467 2025 15.956 TOTAL LEVY ir • Capital 4.254 Social Services 0.819 Public Works 0.760 Insurance 0.435 Public Works 0.780 Social Services 0.779 Insurance 0.406 103 Fund 2026 Estimated Beginning Fund Balances* Est. Balance 2025 Budgeted 2025 Budgeted 12/31/2024 Revenue Expenses Balance as of 12/31/2025 1000 General Fund $ 164,205,880 $ 250,656,157 $ 250,736,557 $ 164,125,480 2000 PUBLIC WORKS 263, 964, 015 $ 82, 022, 581 $ 98,961,052 $ 247, 025, 544 2100 SOCIAL SERVICES 5,140,603 59,956,294 $ 61,357,855 $ 3,739,042 2200 CONSERVATION TRUST $ 785,923 $ 797,329 $ 702,804 $ 880,448 2300 CONTINGENT 164, 822, 351 IMP IMP $ 164, 822, 351 2500 HEALTH DEPARTMENT** $ 22,267,433 $ 15,334,765 $ 15,334,765 $ 22,267,433 2600 HUMAN SERVICES $ 201,409 $ 15,356,700 $ 15,356,700 $ 201,409 2700 SOLID WASTE $ 7,868,136 $ 1,700,000 $ 1,2321676 $ 8,335,460 7400 WELD COUNTY TRUST FUND $ 46, 944, 899 $ 2,500,000 $ 2,000,000 $ 47,444,899 CAPITAL 4000 CAPITAL EXPENDITURES $ 137,416,687 $ 82,933,927 $ 46,989,534 $ 173,361,080 4010 COMMUNICATIONS CAP DEV 6,0491181 $ 2,063,000 $ 1,948,000 $ 6,164,181 PROPRIETARY FUNDS 5200 REGIONAL CRIME LAB $ 640,000 $ 310,000 $ 310,000 $ 640,000 6000 FLEET SERVICES $ 5,667,705 $ 22,752,713 $ 23,096,713 $ 5,323,705 6200 HEALTH INSURANCE $ 14,061,426 $ 36,508,573 $ 35,253,642 ,$ 15,316,357 6300 INSURANCE sp 10,506,935 $ 8,187, 069 $ 8,240,400 $ 10,453,604 6400 TELECOM SERVICES $ 462,816 $ 1,791,120 $ 1,791,120 $ 462,816 6500 WELD FINANCE CORP $ 870,563,809 * All funds include trust funds that roll up to Major Funds **Health Department includes PERA Trust Fund General Fund includes: Bright Futures (property tax credits) E -Recording for Clerk and Recorder Economic Development Front Range Communications Center SO Commissary Account Extension COOP fund Drug Task Force seizure dollars DSHEM Public Works Fund includes: Benefit Area 1 Benefit Area 2 Benefit Area 3 Benefit Area 4 $1,007,764 $1,256,556 $1,635,181. $1,824,711 Proprietary Funds do NOT include: Net Investments in Capital Assets 104 WELD COUNTY TOTAL TAXABLE PROPERTY 2025 ASSESSED VALUES TO BE USED FOR 2026 BUDGET Class Vacant Residential Commercial Industrial Agricultural Natural Resource Oil and Gas State Assessed Total Value: Less TIF Value Net Total 2024 Final Assessed Value $ 144,078,970 $ 3,354,136,830 $ 1,781,976,980 $ 1,540,611,860 $ 232,762,910 $ 54,079,750 $ 11,531,413,450 $ 1,048,379,700 19,687,440,450 469,601,587 19,217,838,863 2025 PROPOSED Assessed Value $ 0 z Assessed Va Value Changes 2024-2025 20000 18000 16000 14000 = 12000 .2 10000 8000 6000 4000 2000 0 an t ;1/4# tfr 41 oe t„ 6 \SC Ov cP \66\ ,(c\e's op 6 ecv .q__tt O. cc\ \c' dk\ s\eb-' -GP ,e• < y t co 179,613,000 3,755,548,520 2,054,859,790 1,554,639,850 238,012,020 63,720,930 11,232,154,740 1,125, 372, 700 20,203,921,550 455, 731, 750 19,748,189,800 Change $ $ 35, 534, 030 401,411,690 272,882,810 14,027,990 5,249,110 9,641,180 (299,258,710) 76,993,000 516,481,100 (13,869,837) 530,350,937 Change % 24.66% 11.97% 15.31% 0.91% 2.26% 17.83% -2.60% 7.34% 2.62% -2.95% 2.76% Assessed Value By Class 2025 State Assessed 5% Oil and Gas 56% Vacant 1% Residential 19% Commercial 10% Industrial 8% Agricultural 1% Natural Resources 0% BEGINNING FUND BALANCES 1,000,000,000 900,000,000 800,000,000 700,000,000 600,000,000 500,000,000 400,000,000 300,000,000 200,000,000 100,000,000 0 423,450,500 270,834,578 114,260,000 531,188,847 597,910,160 711,435,830 870,563,809 2020 2021 2022 2023 2024 2025 2026 106 SEVEN YEAR TREND County Expenditures In Millions 67.82 68.91 50.97 2021 66.67 85.9 55.21 2022 73.17 97.5 61.07 2023 75.49 77.12 2024 93.59 98.96 J 116.63 74.67 2025 93.1 99.8 70.6 2025 2026 ■ Gen Gov ■ Public Safety Roads & Bridges ■ Health/Human Srv/Soc Sry 107 U, C) C a) L ro C C ro t U ro C) O t_ 1 o C t o a u ro • u oA C .F-) J ro C CC I/7 E O U C) N vi C) U u G• aJ U C ro C LU CU 0) a a) U 0 Ln Ul a ti > C- (-; L C) a 44- U LU OA it; a) o %.(.2 v) - C Q) C) U X LU a) -O O U O U • 45 _O O L L a a U _O -ETD Q 4-1 a E ro W L In ro C) m U, a) U L 0 ✓i a�/ CC f ATE V C ro U. N T ro LL a U U 41 i 4.0 y ro , (D 4 U%I L 4-- C C a) C) L O C ro n C Q! E a O N Tu >- > +-0 N p (] L C a U O +J N ro O L Ln U tJ v U C ro ro a) C E E O U r _v +-, • CO O - _) -O U ro OD N- a) (1▪ , J-+ ro ro L vn U >. L CO a) s CD L U, C -o 0 N U co a) 4J C 0 1 � Q1 C ro O -C V L) 4 C C 0 U 4C3 ra O co Commissioners Boards and Commissions a w +-J C C O 0 +-0 U •i i +J 4-0 v") V) C W C L O Q ^, 03 C) - L L o a) U U 'U cc .4-I U C C C C O O V 0 La C) In v) Q Elected Officials and Offices 4J W E T L co a) 0 C 0 108 4--i O O U- / C) U C C0 C LL tlo C C C O U U Q >. C U a) C E to cu tan tin CU co C LU Treasurer A A CJ C O O U U u U D L 1 In S L O U C- Clerk to the Environment Finance and LJ o?S 0 C C C ro C - Communicati In r- 0 U Q V) C 0 C- SUMMARY OF COUNTY FUNDED FULL TIME EQUIVALENTS (FTE) 2025 to 2026 DEPARTMENT LAST ACTUAL 2024 YEAR CURRENT YEAR PROPOSED CURRENT FINAL CHANGE TO REQUESTED BUDGET 2026 BUDGET 2025 BUDGET 2026 GENERAL FUND: Office the Board 6.00 6.00 6.00 6.00 of Public Information 5.00 6.00 7.00 6.00 County Attorney 7.00 7.00 7.00 7.00 Public Trustee 2.50 2.50 3.00 2.50 Clerk to the Board 7.00 7.00 7.00 7.00 Clerk Recorder 8.00 8.00 8.00 8.00 and Elections 7.00 7.00 8.00 8.00 1.00 Motor Vehicle 55.00 54.00 56.00 54.00 Treasurer 10.00 10.00 10.00 10.00 Assessor 41.50 41.50 41.50 41.50 County Council 1.00 1.00 1.00 1.00 District Attorney 69.00 69.00 73.00 71.00 2.00 Juvenile Diversion 2.50 2.50 2.50 2.50 Victim Witness 16.00 16.00 16.00 15.00 -1.00 Finance 4.00 5.00 4.00 4.00 -1.00 Administration and Accounting 9.50 9.50 9.50 9.00 -0.50 Purchasing 3.00 3.00 3.00 3.00 Human Resources 22.00 22.00 22.00 22.00 Planning and Zoning 26.00 26.00 _ 29.00 _ 28.00 2.00 Community Develop 2.00 1.00 1.00 1.00 (CDBG) Facilities 53.00 53.00 52.00 52.00 -1.00 Information Services 54.00 54.00 55.00 55.00 1.00 Printing and Supply 4.00 4.00 4.00 4.00 SO Admin Patrol 16.00 16.00 18.00 17.00 1.00 SO Admin Detention 30.00 30.00 30.00 30.00 SO Prof. Standards 12.00 12.00 12.00 12.00 SO Civil Unit 7.20 7.20 7.20 7.20 SO Support Services 1.00 1.00 1.00 1.00 SO Records Unit 14.00 14.00 14.00 14.00 SO Evidence Unit 3.00 3.00 3.00 3.00 Sheriff Patrol 62.00 62.00 62.00 62.00 Sheriff Investigations 23.00 23.00 23.00 23.00 Municipal Contract 1.00 1.00 1.00 1.00 109 LAST ACTUAL 2024 YEAR CURRENT FINAL TO CURRENT YEAR BUDGET 2025 REQUESTED BUDGET 2026 PROPOSED BUDGET 2026 CHANGE DEPARTMENT School Resource Officers 7.00 7.00 7.00 7.00 Animal Control/Code 3.00 3.00 _ 3.00 3.00 Enforcement Crime Lab 5.00 5.00 5.00 5.00 Victim Advocates 2.00 2.00 2.00 2.00 Drug Task Force 2.00 2.00 2.00 2.00 Inmate Services 20.00 20.00 21.00 20.00 Security 205.00 205.00 204.00 204.00 -1.00 Courts and Transport 35.00 35.00 35.00 35.00 Communications 115.00 109.00 108.00 108.00 -1.00 PS Information Systems 10.00 10.00 10.00 10.00 PS Wireless 1.00 1.00 1.00 1.00 Communications Coroner 12.50 12.50 12.50 12.50 Justice Services 17.00 17.00 17.00 17.00 Work Release 20.00 20.00 _ 20.00 20.00 Adult Diversion 1.50 1.50 1.50 1.50 Community Corrections 1.40 1.40 1.40 1.40 Building Inspection 14.00 13.00 13.00 13.00 Oil Gas Energy 9.00 9.00 8.00 8.00 -1.00 and Noxious Weeds 6.00 6.00 6.00 6.00 Office Emergency 5.00 5.00 5.00 3.00 -2.00 Mgt. of General Engineering 34.00 33.00 34.00 33.00 Extension Service 12.98 12.98 _ 12.98 12.98 Fair 1.25 1.25 1.50 1.50 0.25 TOTAL GENERAL FUND 1,123.83 1,115.83 1,127.58 1,114.58 (1.25) PUBLIC WORKS: Administration 8.00 9.00 9.00 9.00 Trucking 33.00 _ 33.00 _ 33.00 _ 33.00 Motor Graders 53.00 55.00 36.00 36.00 -19.00 Bridge Construction 33.00 33.00 38.00 38.00 5.00 Maintenance Support 15.00 15.00 15.00 15.00 Mining 8.00 8.00 8.00 8.00 Pavement Management 26.00 32.00 35.00 34.00 2.00 Dust Mitigation 0.00 0.00 20.00 19.00 19.00 TOTAL PUBLIC WORKS 176.00 185.00 194.00 192.00 7.00 110 LAST ACTUAL 2024 YEAR CURRENT FINAL TO CURRENT YEAR BUDGET 2025 REQUESTED BUDGET 2026 PROPOSED BUDGET 2026 CHANGE DEPARTMENT HEALTH FUND: Administration 8.00 8.00 8.00 8.00 Health Communication 20.19 20.19 20.19 20.19 Community Health 13.00 13.00 13.00 13.00 Service Environmental Services 36.60 35.79 35.79 35.79 Health Preparedness 2.00 2.00 2.00 2.00 Public Health Services 21.61 21.61 21.61 21.61 TOTAL HEALTH FUND 101.40 100.59 99.50 99.50 -1.08 SOCIAL SERVICES 416 426 414 414 -12 HUMAN SERVICES 141 141 147 147 6 FLEET SERVICES 22 22 22 22 0 TELECOM SERVICES 2 2 2 2 0 GRAND TOTAL 1,982.23 1,992.41 2,006.08 1,991.08 (1.33) 111 GENERAL FUN'S 5 Year Revenue and Expense Comparison 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 ■ Revenues ■ Expenses 1 2021 Actual 174,533,672 148,548,368 2022 Actual 150,272,149 159,489,776 I I 2023 Actual 232,340,609 172,352,146 i 2024 Actual 278,325,730 194,805,937 2025 Budget 250,656,157 243,673,887 2026 Budget 261,830,810 234,506,872 113 GENERAL FUND Revenues and Expenses by Source REVENUES (2026 Figures Shown) Miscellaneous $16,183,967 Fines/Forfeitures $101,000 Charges for Services $13,973,572 Licenses/PermitsI $3,146,500 Intergovernmental $9,380,022 Fees $24,321,000 Other Taxes Property Tax $90,000 so $Sp 000 o00 $100�0 000 EXPENSES (2026 Figures Shown) Public Works Rec. $10,617,789 Culture/Rec. $1,286,690 Auxilary $3,001,071 Misc. al $13,550,348 Human Serv. li $773,225 Health & Welfare $7/485,815 General Gov. ' $78,151,299 $194,458,075 $200,000,000 °0 .ono Public Safety $117,759,354 GENERAL FUND Seven Year Comparison of General Government, Public Safety, Health & Welfare Expenses, and Road & Bridge (Engineering) 120.0 CM C O 100.0 80.0 60.0 40.0 20.0 2019 2020 2021 ■ General Gov't 44.3 51.7 50.9 • Public Safety 70.4 77.1 80.5 Health & Welfare 12.2 8.4 15.1 Road & Bridge 9.4 14.5 7.9 I • 2022 2023 2024 55.2 61.1 70.7 85.9 97.5 108.3 2.9 9.8 7.0 9.1 9.9 13.7 Ifdt 2025 2026 74.7 78.1 116.6 117.5 7.6 34.8 7.6 20.3 GENERAL FUND SUMMARY For 2026, the requested General Fund funding appropriations are $232,619,586, down $18,116,971, or 7.2%, from 2025. The largest decrease is specific to Engineering moving project expenses to the Public Works Fund for 2026 to help absorb some of the additional expenses for the Board approved Judicial Center project under the Capital Fund. A total of 12.75 new FTE positions were requested. Of these, 5.0 new FTEs are recommended for the General Fund. To maintain staffing levels consistent with those in 2025, a reduction of 4.0 FTEs is anticipated in other areas to offset the increase. Election -related costs increase substantially during election years. This is reflected in a projected $1.5 million increase in expenditures for 2026. There is also an increase of 1.0 FTE for Elections to help accommodate new mandates at the federal level for improving security and accuracy of election processes. Facilities budgets for the operating costs of all Weld County buildings, and maintenance of the buildings and grounds. County leadership is working on a Facilities Master Plan, and changes are coming to how the funds are budgeted to improve the efficiencies in overall operations as needed. As a part of the Strategic Plan execution, Finance and Administration personnel expect to launch the financial portion of the Workday ERP implementation in 2026. Strategically, the county is separating all County -wide Technology and Projects into its own budget unit, or Cost Center, and is incorporated into the General Government expenses and removed from specific units such as Finance, IT and Human Resources. There are also dollars designated for Employee Training and continuing the Employee Appreciation program, included to help Weld County attract and retain talent by being an Employer of Choice, Strategic Priority #4. Included in the miscellaneous expenditure category of the General Fund is a 2% proposed cost -of -living increase and the option of up to al .5% merit - based increase for those surpassing performance expectations. The General Fund Proposed budget has accounted for the implemented compensation survey, per the board's direction in 2024 and 2025, and is reflected in the existing expenses. Revenues for 2026 remain relatively stagnant, with many grant funds decreasing from the federal and state level, but fees increasing due to rising population and additional taxing authorities. Revenues are budgeted at $252,955,400, a $2,299,283 increase, or less than 1%, from total 2025 revenues. This includes property tax revenue of $187,124,097, remaining the same as from 2025. Urban Renewal Authority shared revenues will decrease by approximately $721,045 for 2026, because of the reduction in assessed value in these developing areas. Property Tax continues to be the main source of funding at 74% for General Fund appropriations. 116 GENERAL FUND SUMMARY OF REVENUES 2026 Fund 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1120 1130 1000 1000 1000 1000 1000 1000 1000 1000 116024 116025 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 Or. Acct 90100 4112 90100 4116 90100 4117 90100 4140 90100 4150 90100 4215 17100 4221 25200 4221 25100 4222 25100 4224 25100 4226 21300 4320 26200 4320 15100 4336 21200 4336 24410 4336 15200 4340 15300 4340 15300 4340 15300 4340 17100 4340 17150 4340 21200 4340 21260 4340 21300 4340 24200 4340 24410 4340 26200 4340 24220 4340 24220 4340 90100 4351 90100 4352 90100 4353 24415 4354 90100 4355 90100 4357 90100 4358 90100 4359 90100 4360 90100 4361 90100 4362 90100 4363 90100 4364 90100 4365 Account Title TAXES CURRENT PROPERTY TAXES P ROPERTY TAX ADJUSTMENT P ERSONAL PROPERTY TAX INCENTIVE S EVERANCE TAXES TOBACCO PRODUCTS TOTAL TAXES LICENSES AND PERMITS LICENSES, LIQUOR/DANCE P ERMITS P ERMITS BUILDING ELECTRICAL P LAN CHECK TOTAL LICENSES AND PERMITS INTERGOVERNMENTAL FEDERAL GRANTS FEDERAL GRANTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS TOWN OF FREDRICK THORNTON BRIGHTON URBAN RENEWAL AUTHORI- CITIES AND TOWNS ERIE URBAN RENEWAL AUTHORITY SOUTH FIRESTONE URA FORT LUPTON URA MEAD URA (MURA) EAGLE BUSINESS PARK URA EVANS URA N ORTH FIRESTONE URA WYNDAM HILL URA DACONO URA CENTRAL FIRESTONE URA TOTAL INTERGOVERNMENTAL 2025 Bud • et 187,121,957 (2,000,000) 90,000 2026 Re• uest 196,458,075 (2,000,000) 90,000 2026 Recommend 187,124,097 (2,000,000) 90,000 2026 Final 185,211,957 194,548,075 185,214,097 IIMI 5,000 350,000 537,500 900,000 800,000 585,000 5,000 350,000 506,500 900,000 800,000 585,000 5,000 350,000 506,500 900,000 800,000 585,000 3,177,500 3,146,500 3,146,500 62,196 328,379 127,270 13,000 10,000 168,300 119,000 232,791 156,200 200,000 1,211,310 0 36,270 39,930 153,965 300,000 83,788 4,068,414 0 9,415 78,714 200,932 480,000 6,749 7,154 48,349 256,713 132,987 0 312,731 587 1,374,552 196,255 67,918 287,050 127,270 0 10,000 168,300 129,000 360,374 128,160 0 1,251,662 9,000 26,000 25,066 156,625 300,000 0 0 4,229,503 22,489 78,714 223,353 200,000 400 8,682 84,233 331,327 287,180 0 287,180 908 382,510 275,575 67,918 0 127,270 0 10,000 168,300 129,000 280,000 128,160 0 1,251,662 9,000 26,000 25,066 156,625 300,000 0 0 4,229,503 22,489 78,714 223,353 200,000 400 8,682 84,233 331,327 287,180 0 287,180 908 382,510 275,575 10,415,951 9,458,479 9,091,055 117 GENERAL FUND SUMMARY OF REVENUES 2026 Fund 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 Or• Acct 11100 4410 11200 4410 15100 4410 15200 4410 17200 4410 17350 4410 17600 4410 21100 4410 21110 4410 21130 4410 21150 4410 21210 4410 22100 4410 22400 4410 22500 4410 24100 4410 24125 4410 24150 4410 24410 4410 26100 4410 90100 4420 13100 4430 17600 4430 24100 4430 Account Title CHARGES FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES PARKING SALE OF SUPPLIES SALE OF SUPPLIES SALE OF SUPPLIES TOTAL CHARGES FOR SERVICES FINES 21200 4510 FINES 90100 4510 FINES TOTAL FINES 90100 4610 17250 4624 22100 4624 90100 4624 90100 4630 21110 4670 21260 4670 22100 4670 24410 4670 24420 4670 22400 4680 23200 4680 12100 4720 10300 4730 11100 4730 12100 4730 13100 4730 21110 4730 90100 4740 MISCELLANEOUS EARNINGS ON INVESTMENTS RENTS FROM BUILDINGS RENTS FROM BUILDINGS RENTS FROM BUILDINGS INDIRECT COSTS REFUND OF EXPENDITURE REFUND OF EXPENDITURE REFUND OF EXPENDITURE REFUND OF EXPENDITURE REFUND OF EXPENDITURE OTHER OTHER TOTAL MISCELLANEOUS FEES, CABLE, FRANCHISE ADVERTISING FEES OTHER FEES OTHER FEES OTHER FEES OTHER FEES OTHER FEES FEES, CABLE FRANCHISE TOTAL FEES TOTAL GENERAL FUND 2025 Bud et 0 600,000 40,000 4,000 200 1,600 190,000 110,000 25,000 170,000 20,000 186,264 8,811,951 1,227,309 361,500 35,000 600,000 10,000 235,000 6,000 20,000 500 1,000 12,000 2026 Re • uest 0 600,000 43,000 4,000 0 700 190,000 110,000 23,000 170,000 25,000 202,280 9,719,374 1,174,518 377,200 35,000 600,000 10,000 650,000 6,000 20,000 500 1,000 12,000 2026 Recommend 61,000 950,000 43,000 4,000 0 700 190,000 110,000 23,000 170,000 25,000 202,280 9,719,374 1,174,518 377,200 35,000 600,000 10,000 650,000 6,000 20,000 500 1,000 12,000 2026 Final 12,667,324 13,973,572 14,384,572 65,000 36,000 65,000 36,000 65,000 36,000 101,000 101,000 101,000 8,000,000 371,374 142,161 529,122 6,192,275 1,500 45,000 554,493 4,500 40,000 0 63,000 8,000,000 0 142,161 936,847 6,192,275 0 30,000 536,561 3,000 40,000 240,123 63,000 8,000,000 0 142,161 936,847 6,705,524 0 30,000 536,561 3,000 40,000 240,123 63,000 15,943,425 16,183,967 16,697,216 50,000 340,000 10,500,000 12,000,000 60,000 100,000 89,000 0 475,000 10,500,000 13,100,000 60,000 97,000 89,000 0 475,000 10,500,000 13,100,000 60,000 97,000 89,000 23,139,000 24,321,000 24,321,000 250,656,157 261,732,593 252,955,440 118 GENERAL FUND SUMMARY OF EXPENDITURES 2026 Fund Or 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1001 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 116024 116025 1000 1000 1000 1000 1000 1000 1000 10100 10150 10200 10300 10400 11100 11200 11300 12100 13100 14100 15100 15200 15300 15300 16100 16200 16300 16400 16450 17100 17150 17200 17300 17350 17375 17600 21100 21110 21120 21130 21140 21150 21160 21200 21205 21210 21215 21230 21260 21300 21410 22100 22400 22500 23200 24100 24125 24150 24200 24220 24220 24410 24415 24420 25100 25200 26100 26200 Expenditure Function GENERAL GOVERNMENT OFFICE OF THE BOARD 1,103,449 PUBLIC INFORMATION 561,460 COUNTY ATTORNEY 2,017,451 PUBLIC TRUSTEE 311,655 CLERK TO THE BOARD 899,779 COUNTY CLERK 1,261,336 ELECTIONS AND REGISTRATION 2,095,065 MOTOR VEHICLE 4,995,216 TREASURER'S OFFICE 1,662,007 ASSESSOR 5,396,450 COUNTY COUNCIL 68,403 DISTRICT ATTORNEY 10,911,923 JUVENILE DIVERSION 222,660 VICTIM WITNESS 1,245,524 VICTIM WITNESS 388,991 FINANCE 1,224,512 ACCOUNTING 1,561,159 PURCHASING 476,254 HUMAN RESOURCES 3,649,653 WELLNESS PROGRAM 892,200 PLANNING OFFICE 4,073,612 COMMUNITY DEV BLOCK GRANT 1,211,310 FACILITIES DEPARTMENT 14,210,203 INFORMATION SERVICES 13,198,524 GEOGRAPHICAL INFORMATION SYSTEM 460,338 COUNTYWIDE TECHNOLOGY AND PROJECTS 0 PRINTING AND SUPPLY 569,155 TOTAL GENERAL GOVERNMENT P UBLIC SAFETY ADMINISTRATION BOOKING PROFESSIONAL STD CIVIL S UPPORT SERVICES RECORDS UNIT EVIDENCE UNIT PATROL INVESTIGATIONS CONTRACT SERVICES SCHOOL RESOURCE OFFICER ORDINANCE ENFORCEMENT REGIONAL LAB VICTIM ADVOCATES DRUG TASK FORCE COMMUNICATIONS SERVICE PUBLIC SAFETY INFORMATION SYSTEM PUBLIC SAFETY WIRELESS COMM COUNTY CORONER JUSTICE SERVICES WORK RELEASE ADULT DIVERSION COMMUNITY CORRECTIONS-ADMIN COMMUNITY CORRECTIONS -SERVICES COMMUNITY CORRECTIONS -SERVICES INMATE SERVICES S ECURITY COURTS AND TRANSPORTATION BUILDING INSPECTION OIL AND GAS ENERGY WEED AND PEST OFFICE OF EMERGENCY MANAGEMENT TOTAL PUBLIC SAFETY 2025 Budget 2026 Request 1,146,949 684,705 2,050,351 365,043 900,179 1,266,736 3,558,727 5,214,402 1,699,950 5,463,920 68,403 11, 598, 529 222,925 1,253,839 388,991 1,135, 973 1,501,409 476,254 3,399,653 872,200 4,291,985 1,251,662 14,340,587 13,160,077 454,160 1,963,868 569,155 2026 Recommend 1,136, 949 560,835 2,050,351 313,855 900,179 1,266,836 3,558,727 5,030,615 1,6991950 5,463,920 68,403 11,266,476 222,925 1,166,000 388,991 1,045,973 1,501,409 476,254 3,395,653 872,200 4,321,157 1,251,662 14,340,587 13,161, 277 454,160 1,615,612 569,155 2026 Final 74,668,289 79,300,632 78,100,111 0 3,302,038 3,236,507 3,553,411 771,074 1,142, 781 1,233,817 402,613 11,816,753 3,969,530 181,838 1,135,126 639,506 938,378 300,975 413,782 14,640,959 2,933,630 361,500 1,969,043 2,405,793 2,627,160 187,726 156,614 4,068,414 0 13,199,761 28,648,713 613491041 1,937,893 1,683,449 1,416,352 us 1,004,728 116,628,905 3,506,001 3,301,925 3,504,703 771,459 888,080 1,241,772 411,917 12,091,965 4,079,375 183,413 1,140,248 649,048 940,982 322,565 413,782 14, 669, 786 3,349,963 377,200 1,979,078 2,439,693 2,596,368 187,891 159,274 0 4,229,503 13,641,111 28,661,537 6,348,899 1,977,342 1,617,301 1,451,579 853,675 117,987,435 3,414,463 3,301,925 3,504,703 771,459 888,080 1,241,772 411,917 12, 091, 965 4,079,375 183,413 1,140,248 649,048 940,982 322,565 413,782 14,669,786 3,349,963 377,200 1,979,078 2,439,693 2,596,368 187,891 159,274 0 4,229,503 13, 521, 247 28,661,537 6,3481899 1,977,342 1,600,622 1,451,579 592,182 117,497, 861 0 GENERAL FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function PUBLIC WORKS 1000 31100 ENGINEERING CULTURE AND RECURATION 1000 50200 PARKS AND TRAILS 1000 1000 1000 1000 1000 HEALTH AND WELFARE 56110 SENIOR PROGRAMS 56120 WASTE WATER 56130 DEVELOPMENTALLY DISABLED 56140 MENTAL HEALTH 56160 COUNTY CONTRIBUTION TOTAL HEALTH AND WELFARE ECONOMIC ASSISTANCE 1000 60200 ECONOMIC ASSISTANCE 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 MISCELLANEOUS 90100 NON DEPARTMENTAL 90150 COMMUNITY AGENCIES GRANTS 90160 BRIGHTER WELD 96100 EXTENSION 96200 FAIR 96400 VETERANS 96500 ISLAND GROVE BUILDINGS 96600 ASSET AND RESOURCE MANAGEMENT 99999 CONTINGENCY 752200 TRANSFER TO CTF TOTAL MISCELLANEOUS TOTAL GENERAL FUND 2025 Budget 2026 Request 34, 793, 047 20,252,108 67,000 67,000 40,000 40,000 10,000 10,000 38,225 38,225 276,000 276,000 7,208,281 7,562,519 2026 Recommend 10, 617, 789 67,000 40,000 10,000 38,225 276,000 7,209,815 2026 Final 7,572,506 7,926,744 715741040 0 1,000,000 1,415,000 2,103, 765 80,000 2,315,407 722,153 237,431 0 901,967 5,173, 848 4,472,239 0 1,274,000 80,000 2,432,543 685,664 239,936 0 979,754 5,173,848 8,617,850 0 685,000 1,296,500 80,000 2,315,407 685,664 233,931 0 979,754 5,173, 848 7,000,000 0 16, 006, 810 19,483,595 17, 765,104 0 250,736,557 246,432,514 232,306,905 0 BUDGET UNIT REQUEST SUMMARY Department: BOARD OF COUNTY COMMISSIONERS Budget Unit: OFFICE OF THE BOARD- 1000-10100 [CC_10500] DEPARTMENT DESCRIPTION: The Board of County Commissioners is the statutory head of county government. Each major department is overseen by one Commissioner, with each Commissioner serving as an assistant in another area, on a rotating basis each year. Statutory duties also include sitting as the Board of Equalization to hear appeals on tax assessments; sitting as the County Board of Social Services; and filling, by appointment, all vacancies in county offices except the Board of Commissioners. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $844,953 $968,669 $968,669 $968,669 Supplies 1,216 1,900 1,900 1,900 Purchased Services 121,079 132,280 175/780 165/780 Fixed Charges 600 600 600 600 Capital - - - - Gross County Cost $967,848 $1,103,449 $1,146,949 $1,136,949 Revenue - - - - County Cost $967,8 4$1,103,449Net 8 Budgeted Positions 6.0 6.0 6.0 6.0 SUMMARY OF CHANGES: Overall increases in travel ($7,500), registrations ($3,000), meetings ($6,000) and mileage ($7,000) expenses account for the increases in Purchased Services for the five active board members. The board added one trip to Washington DC with a newer contracted vendor to help impact the effectiveness of federal policy changes to Weld County, and that was an additional $20,000 to this budget in 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Administration removed $10,000 for travel to ensure not all of county leadership is gone at the same time for continuity of government plans. This allows half of leadership to attend each year. Recommend approval for remaining requests. BOARD ACTION: 121 OFFICE OF THE BOARD- 1000-10100 ICC_10500] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Strategic Priority 1: F & 5: D - Health Department Mobile Unit completed and is out in the community. 2. Strategic Priority 3B - Actively engaged with staff and continued evaluating the Facilities Master Plan and made decisions on critical infrastructure and planned for future growth and needs of not only staff, but the residents we serve. 3. Strategic Priority 4: D - Encouraged and participated in new Leadership Academy Classes. 4. Strategic Priority 5: E - Worked with staff to submit "Good Governance Plan" to DOLA, which will shape code, processes and policy in years to come. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Strategic Priority 1: E - Enhance awareness, use, and exchange of survey data, and other strategies across departments to support effective service provision. 2. Strategic Priority 2: E - Continue to monitor, mitigate, and protect water resources to the best of Weld County's ability. 3. Strategic Priority 4: A - Review processes and procedures to ensure that citizens and communities receive the best and most cost-effective services. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Efficiency Measures FTEs 10,000/capita 0.163 0.160 0.156 Per per (county $2.63 $2.93 $2.98 capita cost support) 122 BUDGET UNIT REQUEST SUMMARY Department: BOARD OF COUNTY COMMISSIONERS Budget Unit: PUBLIC INFORMATION- 1000-10150 [CC_12700] DEPARTMENT DESCRIPTION: The public information function of the county is funded in this budget unit. The director serves as the county's Public Information Officer. The staff of this department assist all departments in developing and disseminating information to the public about Weld County government and services. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $463,144 $497,499 $621,269 $497,499 Supplies 33,308 36,844 41,314 41,314 Purchased Services 12,505 26,517 21,422 21,422 Fixed Charges 620 600 700 600 Capital - - - - Gross County Cost $509,577 $561,460 $684,705 $560,835 Revenue - - - - Net County Cost $509,577 $561,460 $684,705 $560,835 Budgeted Positions 5.0 6.0 7.0 6.0 SUMMARY OF CHANGES: The 2026 budget request remains flat in Supplies and Purchased Services (achieved through reduction of conference and other purchased services expenses) . The request for one additional FTE accounts for the increase in the personnel line item. A Communications Manager position will assist in guiding the day-to-day projects of the Communications Team on behalf of the Public Information Officer, while allowing more flexibility to the Public Information Officer to not only better address the larger commissioner -driven projects and goals but also better set direction and future planning for the communications department overall per the county's strategic plan and board direction. FINANCE/ADMINISTRATION RECOMMENDATION: The Communications Manager is a policy issue for the board, however not recommended in a year of requesting no budget increases. This also removes $100 for employee appreciation for the potential position. Recommend approval of remaining expenses. BOARD ACTION: 123 PUBLIC INFORMATION- 1000-10150 ICC_12700] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: Strategic Priority 6C: 1. Creation and distribution of a county -wide branding and style guide. 2. Direction to departments and supported by the BOCC for the Communications and Public Information Department to review all public facing material. Strategic Priority 6D: 1. Move news releases from listserve to subscribe option, allowing more people to receive this information. 2. Baseline metrics for social media established to gauge campaign success. 3. Update Chapter 4 of County Code Strategic Priority 6E: 1. Addition of eNewsletter Communication "The Weld County Energy Line" 2. Addition of podcast option for County Roots 3. Addition of Instagram to reach new audiences 4. Host first ever Weld Count government citizen's academy 5. Launch and promote Legislative webpage for residents to learn about legislative issues impacting county government 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Define best practices for webpage structure and layout to share with departments. (6C) 2. Create and manage content to expand the county's YouTube Channel (6E) 3. Develop county -wide educational campaigns for 2027 roll -out (6E) 4. Audit county's communications platforms and explore improvements. (6D) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs County Roots Newsletter issues 27 26 26 County Roots Newsletter 5,308 6,017 6,257 viewership Other 5 10 12 county newsletters Intranet communication News articles/employee 76 76 76 60 60 60 Social releases Facebook followers 31,542 32,109 33,393 media: Social Twitter followers 2,353 2,461 2,560 media: Efficiency Measures FTEs 10,000/capita 0.136 0.160 0.182 per Per $1.39 $1.49 $1.78 capita cost (county support) 124 BUDGET UNIT REQUEST SUMMARY Department: COUNTY ATTORNEY Budget Unit: COUNTY ATTORNEY- 1000-10200 [CC_10900] DEPARTMENT DESCRIPTION: The County Attorney renders opinions on constitutional questions, defends any lawsuits against Weld County, and brings civil actions for enforcement of County regulations. The seven full-time assistant county attorneys share the responsibilities of the office. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $1,199,213 $1,475,331 $1/490,046 $1/490,046 Supplies 1,663 32,500 33,205 33,205 Purchased Services 424,838 508,720 526,200 526,200 Fixed Charges 1,020 900 900 900 Capital - - - - Gross County Cost $1,626,734 $2,017,451 $2,050,351 $2,050,351 Revenue - - - - N t County Cost$1,626,734$2,017,451' $2,050,351$2,050,351 e Budgeted Positions 7.0 7.0 7.0 7.0 SUMMARY OF CHANGES: The total increase of $32,900 is made up of increases in supplies and purchased services for software increases, training, subscriptions and E -Discovery contracts. The remaining $14,716 is for a promotion of one attorney from County Attorney IV to V, due to increased responsibilities and demands. FINANCE/ADMINISTRATION RECOMMENDATION: The promotion is a policy issue for the board. Recommend approval. BOARD ACTION: GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: As employees that deal with internal and external personal or sensitive information, the County Attorney's Office does not provide workload measures or goals in the budget document. 125 BUDGET UNIT REQUEST SUMMARY Department: PUBLIC TRUSTEE Budget Unit: PUBLIC TRUSTEE- 1000-10300 [CC_i 1600] DEPARTMENT DESCRIPTION: The Public Trustee's Office processes two primary real estate functions: administering foreclosures initiated within the county and releasing deeds of trust when a mortgage loan is paid off. The Public Trustee assists with managing tax escrow accounts for land purchase contracts and serves as the County Treasurer. Resources 2024 Actuals 2025 2026 Proposed Budget 2026 Approved Budget Requested Budget Personnel Services $232,893 $275,430 $344,743 $293,555 Supplies 1,364 1,500 1,500 1,500 Purchased Services 15,800 34,625 18,700 18,700 Fixed Charges 118 100 100 100 Capital - - - - Gross County Cost $250,175 $31 1, 655 $365,043 $313,855 Revenue - 340,000 475,000 475,000 Net County Cost $250,175 ($28,345) ($109,957) ($161,145) Budgeted Positions 2.5 2.5 3.0 2.5 SUMMARY OF CHANGES: Revenue is projected to increase by $135,000 based on fee increases per HB24-1443. Supplies are staying the same and Purchased Services are decreasing by $15,925 due to a cost allocation to split Treasurer/Public Trustee position. This has been incorporated into the salary section. The 2026 FTE budget captures 2025 approved staffing changes of an additional 0.5 FTE, refilling a vacated position and bringing Public Trustee to a 1 FTE position. This is reflected in a salary increase of $69,313. FINANCE/ADMINISTRATION RECOMMENDATION: At this time, the increase of a 0.5 FTE is not recommended with the hope that efficiencies can be found with Workday implementation. However, the offsetting $18,125 should have been included and remains in the personnel request with an offsetting decrease in Treasurer's Office. Recommend approval of remaining expenses. BOARD ACTION: 126 PUBLIC TRUSTEE- 1000-10300 ICC_11600] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Built new website consistent with County format 2. Moved foreclosure software platform to County server 3. Implemented cross -training between Treasurer and Public Trustee offices 4. Completed online ADA compliance metrics 5. Moved QuickBooks from desktop to online version 6. Moved live foreclosure auctions to online. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Transition Public Trustee to new ERP system 2. Continue cross -training between Treasurer and Public Trustee 3. Continue policy and procedure manual 4. Transition to electronic payments for foreclosure transactions PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Foreclosures 407 500 500 Releases 9,154 9,000 9,000 Efficiency Measures FTEs 10,000/capita 0.068 0.066 0.078 Per per $0.68 $(0.08) $(0.29) capita contribution 127 BUDGET UNIT REQUEST SUMMARY Department: CLERK TO THE BOARD Budget Unit: CLERK TO THE BOARD- 1000-10400 [CC_10510] DEPARTMENT DESCRIPTION: The Clerk to the Board records all meetings and hearings of the County Commissioners and manages all official records of the Board concerning land use, special districts, liquor licenses, property tax abatements, road right-of-way vacation petitions, and County Board of Equalization. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $767,250 $792,854 $792,854 $792,854 Supplies 56,000 72,100 71,600 71,600 Purchased Services 25,122 34,125 35,025 35,025 Fixed Charges 701 700 700 700 Capital - - - - Gross County Cost $849,073 $899,779 $900,179 $900,179 Revenue - - - - County Cost 4$899,799$900,1Net $8 9,073 79 79 Budgeted Positions 7.0 7.0 7.0 7.0 SUMMARY OF CHANGES: Small changes in supplies and travel were made to offset increases in publishing and legal notices due to many county code changes expected in 2026. The total increase requested was $400. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 128 CLERK TO THE BOARD- 1000-10400 ICC_10510] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Priority 3.D: Maximize partnerships and involvement with non-profit and private sectors to solve infrastructure challenges. Specifically, inventory of all contracts, agreements, memorandums of understanding, etc. complete by all departments by December 2025. Prepared, published, indexed, and scanned all Commissioner Agendas, Minutes, Ordinances Land Use Hearings, Liquor Licenses, Road Right -of -Way Petitions, and Oil and Gas records, as well as all related documents within the specified timelines. 2. Priority 6.A: Provide mobile/digital access to applicable County services and investigate opportunities to integrate with existing systems. Completed onboarding for the new personnel to implement use of the existing Contract Management System (OnBase) for digital document routing and review processing. 3. Priority 5.A: Review process and procedures to ensure that citizens and communities receive best and most cost-effective services, specifically to identify and prioritize between one and three processes or procedures for revision/streamlining annually. Supported the Assessor's Office with annual County Board of Equalization process within the statutory deadlines, to present the property value recommendations of independent referees for review by the Board of Equalization for final approval. 4. Priority 4.D: Provide training and opportunities that support career advancement and foster new ideas and innovation. Conducted complete candidate search, promoted from within, hired a new staff member, conducted additional cross -training and succession planning, and increased office efficiency through ongoing full coverage of responsibilities following personnel retirement. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Priority 2.A: Continue to review County Code and policies to improve customer experience. Specifically, work with new personnel and MuniCode to increase speed at which supplements are completed and published for public use. 2. Priority 3.D: Maximize partnerships and involvement with non-profit and private sectors to solve infrastructure challenges. Specifically, inventory of all contracts, agreements, memorandums of understanding, etc. complete by all departments by December 31, 2026. 3. Priority 5.A: Review processes and procedures to ensure citizens and communities receive best and most cost-effective services. Specifically, increase administrative tasks being automated by use of software by December 31, 2026. Participate in software upgrade, as necessary (Power2Pay), to ensure compatibility with the new County -wide ERP system. 129 CLERK TO THE BOARD- 1000-10400 ICC_10510] (CONTINUED) 4. Priority 6.C: Centralize and formalize communications and marketing processes for all departments. Specifically, County Code will be updated, as needed, to ensure alignment with formalized communications processes by March 31, 2025, and review bi-annually thereafter. Draft and propose updates to Chapter 2 Administration of the Weld County Code, to incorporate and be consistent with new Consent Agenda policies and various departmental and procurement policy changes. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number meetings/hearings of transcribed 179 190 195 Number documents of optically 3,581 3,800 3,900 scanned Number BOE 155 400 150 Efficiency of Measures appeals processed FTEs 10,000/capita 0.191 0.186 0.182 per Per (county $2.31 $2.39 $2.34 capita cost support) Cost meeting/hearing $4,369.01 $4,086.93 $4,895.98 per 130 BUDGET UNIT REQUEST SUMMARY Department: CLERK AND RECORDER Budget Unit: COUNTY CLERK- 1000-11100 [CC_i 0300] DEPARTMENT DESCRIPTION: The Recording Department records, scans, retrieves and reproduces copies of legal documents, and issues marriage licenses. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $947,377 $1,056,521 $1,056,521 $1,056,521 Supplies 3,938 120,295 124,545 124,545 Purchased Services 36,106 78,770 78,770 78,770 Fixed Charges 1,106 6,900 6,900 7,000 Capital - - - - Gross County Cost $988,527 $1,262,486 $1,266,736 $1,266,836 Revenue 10,093,478 10,500,000 10,500,000 10/561/000 Net County Cost $(9,104,951) $(9,237,514) $(9,233,264) $(9,294,164) Budgeted Positions 9.0 8.0 8.0 8.0 SUMMARY OF CHANGES: The $4,250 increase in Supplies is specific to the software maintenance contracts and verified by IT. No significant increases requested. FINANCE/ADMINISTRATION RECOMMENDATION: Finance included the potential for $61,000 of revenue to be included for adding passport processing service in Recording. Recommend approval, and increased employee appreciation by $100 for an additional FTE in Elections. BOARD ACTION: 131 COUNTY CLERK- 1000-11100 ICC_10300] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Purchase services or items using the recording technology fund to improve customer service. 2. Continue to meet statutory guidelines. 3. Continue high customer service rating. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Ensure Healthy, Safe, and Livable Communities: Self-sufficiency with e -filing documents and feeding other departments documentation such as subdivision and annexation plats to ensure public safety in our growing communities. 2. Balance Growth and Development: Ease of research to search and purchase records online to support businesses, municipalities, and land/homeowners. 3. Plan for Resilient Infrastructure, Facilities, and Resources: Maintaining historical and current documents so they may be accessed in perpetuity. 4. Be an Employer of Choice: Employees to have access to continuing education with tuition assistance, attend online and in -person training provided by the County, and opportunities to attend National and State conferences. This allows us to build leadership and advancement opportunities to foster new ideas and innovation. 5. Provide Excellent, Cost -Effective Service Delivery: Eighty-seven percent (87%) of documents are E -recorded. There is no need to hand deliver or mail documents to be recorded. E -Recording offers protection from natural disasters because it is more resilient and secure. 6. Enhance Accessible Communication, Outreach, and Awareness: Continue education around recording documents and protection against fraud. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number documents 65,381 59,293 65,000 of recorded Number 18,529 15,000 16,000 of copies produced Number licenses issued 2,162 2,100 2,200 of marriage Efficiency Measures FTEs 10,000/capita - Recording 0.245 0.213 0.208 per Per capita contribution $2.69 $3.36 $3.29 Number documents FTE 7,265 7,412 8,125 of recorded per 132 BUDGET UNIT REQUEST SUMMARY Department: CLERK AND RECORDER Budget Unit: ELECTIONS AND REGISTRATION- 1000-11200 [CC_10310] DEPARTMENT DESCRIPTION: The Elections Department conducts primary and general elections every two years, conducts voter registration, maintains records alphabetically and by precinct, conducts schools for election judges, provides supplies for elections, issues certificates of registration for proof of age and citizenship for international travel, services municipal clerks, school districts, special districts, and conducts special elections each November in the off year. Starting in 2020 there will be a Presidential Primary every four years. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $1,422,575 $1,099,732 $1,769,549 $1,769,549 Supplies 934,144 569,500 1,188,700 1,188,700 Purchased Services 418,605 380,833 555,478 555,478 Fixed Charges 21,043 45,000 45,000 45,000 Capital - - - - Gross County Cost $2,796,367 $2,095,065 $3,558,727 $3,558,727 Revenue 1,589,275 600,000 600/000 950/000 Net County Cost $1,207,092 $1,495,065$2,958,727$2,608,727 Budgeted Positions 7.0 7.0 8.0 8.0 SUMMARY OF CHANGES: The total increase in Elections of $2,955,727 is due to two scheduled elections. Under Personal Services, the Clerk and Recorder is requesting an Assistant Manager position that will cost $89,348 if approved. Contract Labor is estimated to increase by $580,469. Supplies are increasing by $619,200. Postage is increasing by $70,000 and Maintenance is increasing by $74,953 which accounts for most of the increase in Purchased Services. The Secretary of State will cover up to 45% of reimbursable expenses for the General Election. FINANCE/ADMINISTRATION RECOMMENDATION: The security of the election process is a high concern, so the new position is recommended. Based on flat rate election fee increases, Finance added $350,000 for coordinated election reimbursements from internal municipalities for 2026, after discussion with the department. Recommend approval. BOARD ACTION: 133 ELECTIONS AND REGISTRATION- 1000-11200 ICC_10310] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Conduct a successful Coordinated Election. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Ensure Healthy, Safe, and Livable Communities: Collaborate and involve community to build a strong volunteer base to conduct elections. 2. Balance Growth and Development: Hold secure fair and transparent elections to make sure the will of the people is known. 3. Plan for Resilient Infrastructure, Facilities, and Resources: The Department of Homeland Security has designated elections systems part of the nation's critical infrastructure. Continue working with county stakeholders to make sure the Elections Department has the resources to ensure safe and secure elections. 4. Be an Employer of Choice: Provide training opportunities such as state certification and attend conferences to continue building leadership and advancement opportunities to foster new ideas and innovation. 5. Provide Excellent, Cost -Effective Service Delivery: Continue voter outreach in our community. Participate in national and state involvement for best practices and policies. 6. Enhance Accessible Communication, Outreach, and Awareness: Increase awareness through voter education by engaging with the public in person and communication platforms. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number transactions 426,279 447,593 469,973 of voter Revenue from $722,845 $250,000 $600,000 generated elections Efficiency Measures FTEs 10,000/capita 0.191 0.186 0.208 per Per $3.29 $3.98 $6.78 capita cost (county support) Transactions FTE 60,897 63,942 67,942 per 134 BUDGET UNIT REQUEST SUMMARY Department: CLERK AND RECORDER Budget Unit: MOTOR VEHICLE- 1000-11300 [CC_i 0320] DEPARTMENT DESCRIPTION: Motor Vehicle collects registration fees, specific ownership tax, sales tax, and files chattel mortgages on motor vehicles, processes title applications, maintains files on all titles and license plates issued in Weld County, and provides law enforcement agencies with vehicle registration information. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $3,813,897 $4,518,099 $4,701,886 $4,518,099 Supplies 226,417 46,470 45,970 45,970 Purchased Services 401,229 430,647 466,546 466,546 Fixed Charges 5,100 - - - Capital - - - - Gross County Cost $4,446,643 $4,995,216 $5,214,402 $5,030,615 Revenue - - - - Net County Cost $4,446,643 $4,995,216 $5,214,402 $5,030,615 Budgeted Positions 51.0 54.0 56.0 54.0 SUMMARY OF CHANGES: The Clerk and Recorder is requesting one Auditor position at Grade 25 and an Assistant Manager at Grade 22 for the Fort Lupton office and will cost $183,787 if approved. Supplies decreased by $500 to reflect a decrease of software maintenance from Nemo-Q and verified by IT. Purchased Services is up $35,899, made up of a 10% increase in postage expenses due to an increase in E -services and postage increase that will go into effect in July of 2025. FINANCE/ADMINISTRATION RECOMMENDATION: The new positions are a policy issue for the board; however, it is believed efficiencies can be found within existing personnel and the increases should be requested in a subsequent year. Recommend approval of remaining expenses. BOARD ACTION: 135 MOTOR VEHICLE - 1000-11300 ICC_10320] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 2. Increased the number of appointments available to the public every day. 3. Renewal kiosks continue to be the most productive in the state. 4. Provided more E -Services on our website to reduce in -office visits. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Ensure Healthy, Safe, and Livable Communities: Vehicle Roadworthiness to preserve and protect the safety and environment, Emissions Practices to protect the health and environment, and Fraud training and auditing positions for community policing to identify and divert crime. 2. Balance Growth and Development: Expand services at Business and Dealer Desk to attract and retain businesses/workforce. 3. Plan for Resilient Infrastructure, Facilities, and Resources: The accurate of collection of road and bridge fees to help ensure resilient infrastructure. 4. Be an Employer of Choice: Provide training opportunities such as state certification and attend conferences to continue building leadership and advancement opportunities to foster new ideas and innovation. 5. Provide Excellent, Cost -Effective Service Delivery: Continue to expand online services in collaboration with the Department of Revenue to apply technologies to provide excellent services. 6. Enhance Accessible Communication, Outreach, and Awareness: Motor Vehicle education and service announcements around fraud and scams. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number titles/registrations issued 429,776 483,774 493,239 Fort Number Lupton of Branch: licenses issued 152 346 353 Del Camino of marriage Branch: 449 187 193 Number licenses issued Efficiency of Measures marriage FTEs 10,000/capita DMV 1.388 1.436 1.403 Per per - $12.10 $13.28 $13.07 Number capita titles/registrations cost issued FTEs of per 8,427 8,959 9,134 136 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: TREASURER'S OFFICE- 1000-12100 [CC_11610] DEPARTMENT DESCRIPTION: The Treasurer is responsible for billing, collecting, and distributing property taxes to various underlying taxing authorities to include schools, municipalities, state, special districts, and metro districts. The Treasurer's Office invests idle funds in accordance with state statute and the county's investment policy while providing for safety, liquidity, and competitive yields. The Treasurer also serves as the county's Public Trustee, overseeing foreclosures and release of deeds of trust. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $944,947 $1,128,792 $1,128,792 $1,128,792 Supplies 148,891 162,240 171,410 171,410 Purchased Services 398,316 388,600 399,248 399,248 Fixed Charges 672 (17,625) 500 500 Capital - - - Gross County Cost $1,492,826 $1,662,007 $1,699,950 $1,699,950 Revenue 13,321,688 12,050,000 13,100,000 13,100,000 Net County Cost $(1 1,828,862) $(10,387,993) $(1 1,400,050) $(1 1,400,050) Budgeted Positions 10.0 10.0 10.0 10.0 SUMMARY OF CHANGES: 2026 Revenue is projected to increase by $1,050,000 aligning with 2024 actual collections. Supplies costs are forecasted to increase by $9,170 due to increases in existing software licenses. Purchased Services is projected to increase by a total of $10,648 for increased postage and printing cost due to inflation. The interdepartmental charge between Public Trustee and Treasurer will be reflected in actual salaries in 2026, based on time allocated in cross -training. As a result, the credit was removed from Fixed Charges for 2026 and would be reflected as salary savings, if so approved. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 137 TREASURER - 1000-12100 ICC_11610] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Legislative Changes: Implemented legislative changes related to HB 1056 Deed Auction and Senate Bill 183 Mobile Home Interest 2. Provide Excellent, Cost -Effective Service Delivery by: a. Updated Treasurer Website meeting the 2025 ADA compliance deadline b. Implemented software updates for deed auctions and treasury functions c. Workday financial module implementation in progress 3. Be an Employer of Choice: a. Provided training sessions for personal and professional growth b. Implemented additional security measures to protect staff and public c. Updated job descriptions to better align with the strategic goals of the Treasurer's office 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Provide Excellent, Cost -Effective Service Delivery a. WorkDay implementation - The Workday Finance module implementation will be completed, and the new ERP system will be utilized b. Continue to improve the taxpayers online experience with a comprehensive website providing real time results 2. Be an Employer of Choice by offering training sessions that align with the employee's current and future career path within the county. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Property Tax Collected $1.8 B $1.5 B $1.5 B Percentage Property Tax Collected 99.5% 99.50% 99.50% Efficiency Measures of FTEs 10,000/capita 0.272 0.266 0.260 per Per $4.06 $4.42 $4.42 capita contribution 138 BUDGET UNIT REQUEST SUMMARY Department: ASSESSOR'S OFFICE Budget Unit: ASSESSOR- 1000-13100 [CC_i 01 00] DEPARTMENT DESCRIPTION: The Assessor's Office discovers and lists all real and personal property in Weld County; maintains accurate public records, including ownership history, parcel values and parcel maps; completes appraisals of all real and personal property using statutory mandates and mass appraisal techniques; completes statutory reports and certifications for Weld County taxing authorities for use in the property tax system; and completes and delivers an accurate tax warrant to the Treasurer for collection of property taxes. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $4,070,178 $4,844,656 $4,844,656 $4,844,656 Supplies 273,688 303,150 370,620 370,620 Purchased Services 293,291 244,444 244,444 244,444 Fixed Charges 4,188 4,200 4,200 4,200 Capital - - - - Gross County Cost $4,641,344 $5,396,450 $5,463,920 $5,463,920 Revenue 270,042 60,500 60,500 60,500 Net County Cost $ 4, 3 71, 302$5,335,950$5,403,420$5,403,420 Budgeted Positions 41.5 41.5 41.5 41.5 SUMMARY OF CHANGES: Software maintenance costs increased by $13,470 for existing software and $54,000 for annual licenses for online appeals. All other budget items remained the same. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 139 ASSESSOR - 1000-13100 ICC_10100] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Provide Excellent, Cost -Effective Service: Develop sales comparison value review process that identifies and test appropriate residential comparable values prior to taxpayer notice of value. The intent is to have another method for verifying value to ensure accuracy and minimize value adjustments during appeals. 2. Enhance Accessible Communication, Outreach and Awareness: Identify opportunities for collective communications with municipal planning departments and establish expectations for mapping correct parcel ownership based on conveyance and dedication documents. 3. Enhance Accessible Communication, Outreach and Awareness: Develop Intranet page for Assessor's Office employees that includes notices, standard procedures, reference materials, and calendar items to improve internal communication. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Enhance Accessible Communication, Outreach and Awareness: Implement explanatory videos on the Assessor's website to provide clear and accessible information on the methodology used to calculate property taxes, with particular emphasis on the statutorily mandated split assessment rate for residential properties. This initiative aims to enhance transparency and promote greater understanding among property owners, title companies, and real estate professionals. 2. Provide Excellent, Cost -Effective Service Delivery: Integrate Al, machine learning, and geospatial analytics into the valuation process to improve data quality, uncover spatial patterns, refine neighborhood -level variables, and better understand interdependent factors ultimately driving more equitable property assessments. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number 191,600 193,700 197,000 of OG parcels (including personal SA) property, Number equipment and to 160,000 165,000 170,000 database of administrative updates Tax Authorities 610 639 660 Number Permits 7,800 7,200 7,800 of reviewed New Construction 3,400 3,000 3,500 Sales Verification units added 14,500 16,000 17,000 140 ASSESSOR - 1000-13100 ICC_10100] (CONTINUED) 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Efficiency Measures FTEs 10,000/capita 1.129 1.104 1.078 per Per (county $11.90 $14.19 $14.04 Cost capita cost support) $22.81 $27.85 $27.15 per parcel Parcels Per FTE 4,617 4,667 4,747 Effectiveness Measures (desired results) Deed Processing Time (days) 5 5 5 Requests for Information FTE 825 825 825 per Percent Properties Site Reviewed 5% 5% 5% Assessment of Levels to value compared 100% 100% 100% market BUDGET UNIT REQUEST SUMMARY Department: COUNTY COUNCIL Budget Unit: COUNTY COUNCIL- 1000-14100 [CC_11100J DEPARTMENT DESCRIPTION: Weld County's Home Rule Charter provides for a five - member, unsalaried County Council chosen in non-partisan elections. Major responsibilities of the Council are setting salaries of all elected officials, filling vacancies in the Board of County Commissioners, reviewing county government and making periodic reports to the citizens, and authorizing an increased levy in ad valorem taxes if requested by the County Commissioners. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $30,836 $36,103 $36,103 $36,103 Supplies - 300 300 300 Purchased Services 1,093 31,900 31,900 31,900 Fixed Charges - 100 100 100 Capital - - - - Gross County Cost $31,929 $68,403 $68,403 $68,403 Revenue - - - - Net County Cost $ 31,929$68,403$68,403$68,403 Budgeted Positions 1.0 1.0 1.0 1.0 SUMMARY OF CHANGES: No changes are requested for the 2026 budget. The $25,000 authorized for departmental audits goes back to the fund balance if unspent. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 142 SEVEN YEAR TRENDS District Attorney's Office 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 2020 2021 2022 2023 2024 2025 2026 District Attorney 184,960 184,960 184,960 187,270 171,270 167,270 170,270 • Local Costs 7,073,853 7,263,180 7,667,163 8,597,329 9,191,654 10,744,653 11,096,206 143 BUDGET UNIT REQUEST SUMMARY Department: DISTRICT ATTORNEY Budget Unit: DISTRICT ATTORNEY- 1000-15100 [CC_20810] DEPARTMENT DESCRIPTION: The District Attorney's Office prosecutes crimes upon complaints of citizens or investigation and complaint of law enforcement agencies; answers all criminal complaints of the people; handles such civil matters as juvenile actions and non-support actions; serves as attorney for all county officers, except the County Commissioners; and handles consumer fraud and welfare fraud complaints. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $9,240,208 $10,490,545 $11,124,116 $10/799,872 Supplies 53,066 160,018 168,800 168,800 Purchased Services 280,042 252,460 296,313 288,703 Fixed Charges 8,647 8,900 9,300 9,100 Capital - - - - Gross County Cost $9,581,963 $10,911,923 $11,598,529 $11,266,475 Revenue 170,645 167,270 170,270 170,270 Net County Cost $9,411 ,317$10,744,653$11,428,259$11,096,205 Budgeted Positions 65.0 69.0 73.0 71.0 SUMMARY OF CHANGES: Four positions were requested for 2026 for an additional $633,571 in personnel, including three attorneys and one additional investigator for the increased workload reflected throughout the judicial district. Other small increases include software increases per the IT memo ($7,782), an increase of $1,000 for Roxio software. Purchased Services has an overall increase due to mandated expert witness fee increases, annual memberships and assessment fees increasing, and travel and professional development for new employees. FINANCE/ADMINISTRATION RECOMMENDATION: The board, via work session in August 2025, approved a Deputy District Attorney at $172,378 in August 2025. The investigator position is recommended for the increased workload, however the two remaining attorneys are not recommended, as there are now three additional attorneys approved within the past two years. The hope is with some longevity, the efficiencies will increase and stabilize until additional courtrooms are opened. Because of the recommendation, travel and professional development were also reduced to only half of the increased request. The office also included an additional request of $4,890 in Memberships and Dues for the Colorado District Attorney's Council. Recommend approval of reduced expenses. 144 DISTRICT ATTORNEY - 1000-15100 ICC_20810] (CONTINUED) BOARD ACTION: GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: As a state official the District Attorney does not provide workload measures or goals in the budget document. BUDGET UNIT REQUEST SUMMARY Department: DISTRICT ATTORNEY Budget Unit: JUVENILE DIVERSION - 1000-15200 [CC_20820] DEPARTMENT DESCRIPTION: The Juvenile Diversion unit reviews and recommends charges in juvenile cases to reduce the juvenile caseloads for the Courts and Probation. The counseling component provides supervision, counseling, an apology letter to victim, restitution payments, community service hours, and a variety of groups and other services to juvenile offenders who would otherwise be prosecuted through the Courts. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $301,097 $220,391 $220,391 $220,391 Supplies 717 764 764 764 Purchased Services 5,798 1,505 1,520 1,520 Fixed Charges 250 - 250 250 Capital - - - - Gross County Cost $307,862 $222,660 $222,925 $222,925 Revenue 160,740 172,300 172,300 172,300 Net County Cost $147,122 $50,360$50,625$50,625 Budgeted Positions 2.5 2.5 2.5 2.5 SUMMARY OF CHANGES: No proposed changes for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: As a state official the District Attorney does not provide workload measures or goals in the budget document. 146 BUDGET UNIT REQUEST SUMMARY Department: DISTRICT ATTORNEY Budget Unit: VICTIM WITNESS- 1000-15300 [CC_20830J DEPARTMENT DESCRIPTION: The Victim Witness Assistance Unit provides services for victims of crime through the Federal Victims of Crime Act, Victim Assistance Law Enforcement, Crime Victim Compensation and the Victims' Rights Amendment. The VW Program provides services to all victims/witnesses involved in cases being prosecuted through the District Attorney's Office. Crime Victim Compensation provides monetary assistance to eligible crime victims who have reported the crime to a law enforcement agency. The Victim Assistance and Law Enforcement Fund (VALE) provides grant funding to agencies that provide direct and youth prevention services to victims in Weld County. Resources 2024 2025 Approved Budget 2026 Requested 2026 Proposed Budget Budget Actuals Personnel Services $1,021,948 $1,601,080 $1,601,080 $1,513,241 Supplies 35 385 350 350 Purchased Services 24,280 33,050 41,400 41,400 Fixed Charges - - - - Capital - - - - Gross County Cost $1,046,263 $1,634,515 $1,642,830 $1,554,991 Revenue 126,551 507,991 617,534 537,160 Net County Cost $919,711 $1,126,524 $1,025,296 $1,017,831 Budgeted Positions 16.0 16.0 16.0 15.0 SUMMARY OF CHANGES: Expenses: • Personnel Services -No changes to staff for 2026. • Purchased Services: Increased for VALE/CVC biennial conference and Victim Witness program training needs. Revenue: Funding comes from the following sources: VALE Grant ($128,000), VOCA Grant ($360,374 requested in 2026 application), VALE Administrative Fund ($61,000) and Crime Victim Compensation Administration Fund ($68,000). 147 VICTIM WITNESS ASSISTANCE - 1000-15300 ICC_20830] (CONTINUED) SUMMARY OF CHANGES (CONTINUED): Revenue changes for 2026 include: 1. The 2026 VOCA Grant was requested at the previous grant amount from 2024, prior to a decrease. Funding announcements will not be provided until fall of 2025. 2. The VALE Board has requested that agencies prepare for a decreased grant, with cuts up to 40%. The county budget amount was submitted with a 20% decrease. 3. VALE Administrative funds are based on offender fines and fees, which can be unpredictable due to the number of cases filed and resolved within the year. Funds have continued to decrease due to judicial waivers. However, a Colorado Supreme Court Chief Justice directive was released in April of 2025 which may lower the number of cases that are waived. 4. In 2024, the administrative amount assessed for Crime Victim Compensation dollars increased from 10% to 20% statutorily. 5. The total grant revenue is requested at approximately $100,000 more than in 2025, as reductions are expected in 2026. Expenses were cut wherever possible to help offset these revenues. FINANCE/ADMINISTRATION RECOMMENDATION: Due to amended VOCA funding reducing over $80,000, and an anticipated decrease in VALE funding, the recommendation is to remove one FTE from the Victim Witness unit. This is a policy issue for the board. Recommend approval. BOARD ACTION: GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: As a state official the District Attorney does not provide workload measures or goals in the budget document. 148 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: FINANCE- 1000-16100 [CC_11620] DEPARTMENT DESCRIPTION: The Finance and Administration office provides financial and administrative support to the Board of County Commissioners. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $668,809 $1,187,012 $933,693 $933,693 Supplies 57 500 120,500 80,500 Purchased Services 9,248 35,000 79,880 29,880 Fixed Charges 285 2,000 1,900 1,900 Capital - - - - Gross County Cost $678,399 $1,224,512 $1,135,973 $1,045,973 Revenue - - - - Net County Cost $678,399 $1,224,512 $1,135,973 $1,045,973 Budgeted Positions 4.0 5.0 4.0 4.0 SUMMARY OF CHANGES: In April 2025, the board eliminated a position, removing one FTE. Supplies are increasing by up to $120,000 based on RFP results for a publishing software to combine the audited financials with the budget book and improve the output of both documents and allow for ADA compliance and more accuracy and simplicity. The ongoing cost of the publishing software will be significantly lower after implementation is complete. Purchased Services reflects a request for up to $50,000 in contract services to allow for a potential internal auditor position to improve cash handling, compliance, revenue collection and reconciliation. Removal of $5,100 is related to the vehicle expenses of the eliminated position, as well as the Employee Appreciation program under Fixed Costs, which accounts for half of all the Finance FTE for the General Fund as well as the employees in this cost center. Overall decrease of $88,539. FINANCE/ADMINISTRATION RECOMMENDATION: The recommended budget removes $40,000 from the implementation cost of the publishing software after vendors had submitted their best and final offers. The contract internal audit service is removed from the recommended budget. While it would be a great service, reducing costs is the highest priority for 2026. BOARD ACTION: 149 FINANCE AND ADMINISTRATION - 1000-16100 ICC_11620] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Budget presentations to the board for 2026 showed vast improvements of connection to the county -wide strategic plan and transparency. 2. Workday Implementation took up a majority of 2025, with multiple weeks of testing and validations for the Phase 2 roll out on January 1, 2026. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Continue to develop incentives for increasing commercial industry development in the county. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Excess budgeted 21.52% 10.00% 8.00% revenue over revenue Budgeted Expenses 15.89% 10.00% 8.00% over actual expenses Efficiency Measures FTEs 10,000/capita 0.109 0.133 0.104 Per per (county $1.85 $3.26 $2.72 capita cost support) 150 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: ACCOUNTING- 1000-16200 [CC_i 1630] DEPARTMENT DESCRIPTION: The Accounting Department oversees all general accounting functions and must maintain and produce accurate records for various departments' use to allow proper budgetary control. The department maintains records for grants in the County and assists in the annual audit by an independent auditor, issues County warrants, and provides budgetary control by processing supplemental appropriations, etcetera. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $1,045,997 $1,305,599 $1,305/599 $1,305/599 Supplies 183,587 199,760 140,010 140,010 Purchased Services 31,142 55,300 55,300 55,300 Fixed Charges 997 500 500 500 Capital - - - - Gross County Cost $1,261,723 $1,561,159 $1,501,409 $1,501,409 Revenue - - - - Net County Cost $ 1,261,723$1,561,159$1,501,409$1,501,409 Budgeted Positions 9.0 9.0 9.0 9.0 SUMMARY OF CHANGES: No significant changes for 2026. Software maintenance has an overall decrease due to the elimination of Banner and iPayment in 2026. CanAm software ($120,000) originally anticipated under Accounting is moved to Countywide Technology and Projects. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 151 ACCOUNTING - 1000-16200 ICC_11630] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Workday Finance ERP implementation is on schedule. 2. Unit testing has been completed and End to End testing began July 2025 for an on -time go -live for January 1, 2026. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Workday go -live is scheduled for January 1, 2026. This will help us achieve the following goal: Apply best practices, technologies, and systems in innovative, collaborative, and cost-avoidance/effective ways to provide excellent services and programs to our community today so that we are prepared for and remain resilient in the future. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number Account Payable 17,440 16,770 13,160 issued Average of warrants 1,920 1,950 1,950 number of employees paid Number trained 150 150 150 General of Ledger employees on Total Intergovernmental funds $118.12M $89.4M $83.9M Efficiency Measures FTEs 10,000/capita 0.223 0.246 0.240 per Per (county $3.42 $3.86 $4.16 capita cost support) Account Payable 340 330 330 A/P FTE warrants per week per Employees Payroll 960 650 667 FTE paid monthly per 152 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: HOMELAND SECURITY GRANT- 7067-90100 [CC_21100] DEPARTMENT DESCRIPTION: Weld County took fiscal ownership of the Department of Homeland Security regional grant in mid -2023. The grant will be in place for multiple years and will roll up into the General Fund. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - $47,700 - - Supplies $6 - - - Purchased Services - - - - Fixed Charges 385,267 494,385 $542,085 $542,085 Capital - - - - Gross County Cost $385,273 $542,085 $542,085 $542,085 Revenue 357,377 - - - Net County Cost $ 27,896$542,085$542,085$542,085 Budgeted Positions 0.5 0.5 0 0 SUMMARY OF CHANGES: Finance has chosen not to refill the FTE position managing this grant, and the salary amount is requested to be transferred to the payment of the consultant that has assisted with this grant over many years. 2026 is the last year Weld County intends to be the fiscal agent for this program. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 153 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: PURCHASING- 1000-16300 [CC_i 1640] DEPARTMENT DESCRIPTION: The Purchasing department is responsible for all purchases whether by formal bid, telephone proposal, or quotation. The department maintains vendor bid lists for all types of bidding and seeks approval from the Board of County Commissioners on all bids over $50,000. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $421,328 $466,204 $466,204 $466,204 Supplies 360 400 400 400 Purchased Services 8,206 9,450 9,450 9,450 Fixed Charges 298 200 200 200 Capital - - - - Gross County Cost $430,192 $476,254 $476,254 $476,254 Revenue - - - - Net County Cost $ 430,192$476,254$476,254$476,254 Budgeted Positions 3.0 3.0 3.0 3.0 SUMMARY OF CHANGES: No changes requested for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 154 PURCHASING - 1000-16300 ICC_11640] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Continual Improvement Process for updating County contact templates to reduce risk exposure. 2. Boost efficiency by creating standardized bid templates that also meet WCAG 2.1 accessibility requirements 3. Collaborated, streamlined, and reduced costs of purchases using cooperatives. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Continue to improve paperless processes and removing duplicative processes. 2. Implement procurement process efficiencies through Workday. 3. Continue to leverage cooperative purchasing agreements to reduce spending while increasing efficiencies. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number formal bids to BOCC of presented 217 200 200 Number Purchase Orders 801 800 850 Efficiency of Measures placed FTEs 10,000/capita per 0.082 0.080 0.078 Per (county capita cost support) $1.17 $1.27 $1.24 No. formal bids/FTE to BOCC of presented 146 180 185 155 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: HUMAN RESOURCES- 1000-16400 [CC_11900] DEPARTMENT DESCRIPTION: The Human Resources Department plays a critical and strategic role in the effective operation of Weld County Government. This essential department is responsible for developing and enforcing employment policies, maintaining job descriptions/classifications, and administering fair and competitive compensation systems. Human Resources manages the full spectrum of employment functions, from recruiting and hiring to employee relations, disciplinary actions, and terminations. This ensures compliance with legal and organizational standards. The department also oversees and maintains the Humen Resources Information System (HRIS), which serves as the central system of record for personnel data and supports efficient processing, reporting, and analytics across all HR functions. In addition, Human Resources drives workforce development through comprehensive training programs for supervisors, managers, and front-line staff. It also oversees the County's benefits, leave management, risk management, and employee wellness/safety programs, which are vital to maintaining a safe, healthy and productive work environment. These core functions directly support the County's ability to attract, retain and develop a high -performing workforce dedicated to serving the citizens of Weld County. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $2,575,251 $2,885,053 $2,885,053 $2,885,053 Supplies 292,802 479,000 186,000 182,000 Purchased Services 296,762 283,400 326,400 326,400 Fixed Charges 2,401 2,200 2,200 2,200 Capital - - - - G r County oss Cost$3,167,216$3,649,653$3,399,653$3,395,653 Revenue - - - Net County Cost $3,167,216 $3,649,653 $3,399,653 $3,395,653 Budgeted Positions 23.0 22.0 22.0 22.0 SUMMARY OF CHANGES: The Human Resource Department's 2026 budget is projected to decrease by approximately $250,000. This reduction is primarily due to reallocation directives from the Finance Department. Human Resources is not submitting any requests for additional personnel, IT resources, or facility needs for 2026 but did experience some slight increases in software costs. FINANCE/ADMINISTRATION RECOMMENDATION: Finance removed $4,000 of other operating supplies to lower the increases requested. 156 HUMAN RESOURCES - 1000-16400 ICC_11900] (CONTINUED) BOARD ACTION: STRATEGIC ALIGNMENT: The Human Resources department aligns with all 6 strategic initiatives of Weld County by supporting a modern workforce and staying on top of initiatives that attract and retain top talent. Each of the below goals will aid in our continued commitment to being an Employer of Choice. As an Employer of Choice, Weld must implement flexible, creative and diverse methods of attracting, training, and retaining a workforce that is skilled, dedicated and supporting employees in achieving their goals. 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Workday Implementation: Celebrated the one-year anniversary of the successful launch of Workday Phase I in June 2024, streamlining HR operations and data management. 2. Compensation & Classification Study: Completed a comprehensive county- wide study, with implementation effective July 1, 2025. This effort supports the long-term goal of transitioning to a true merit -based compensation system by 2028. 3. Payfactors Partnership: Partnered with Payfactors to support ongoing maintenance of the new pay structure and alignment with the county's compensation philosophy. 4. POWR Case Reduction: Achieved a reduction in POWR (Preservation of Weld Resources) cases, indicating improved workplace practices and employee relations. 5. Improved Turnover Trends: Continued positive trends in employee retention, contributing to greater workforce stability. 6. MVR Monitoring Rollout: Launched new Motor Vehicle Record (MVR) monitoring to reinforce employee safety and risk mitigation. 7. Health Plan Improvements: Realized a significant reduction in cardiovascular -related claims on the county's health plan, attributed to proactive, bi-annual screenings offered to all employees. 8. Benefits Enhancements: Continued to enhance the employee benefits package to better meet workforce needs and remain competitive. 157 HUMAN RESOURCES - 1000-16400 ICC_11900] (CONTINUED) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: In 2026, the Human Resources Department will focus on several key strategic initiatives to support organizational growth, workforce development, and the County's evolving compensation philosophy: 1. Leadership Development: Continue investing in leadership development to prepare teams for the transition to a true merit -based compensation system by equipping leaders with the necessary tools and training. 2. Performance Management Program: Launch a new performance management program as a foundational tool to support merit -based pay and drive accountability, growth, and development. 3. Workday Phase II: Support the implementation and enhancement of Workday Phase II, with continued collaboration between Human Resources and Finance to maximize system capabilities and ensure long-term success. 4. Health Insurance Transition: Facilitate a smooth transition to a new health insurance provider, offering a more comprehensive plan and stronger partnership aligned with the County's employee wellness and financial objectives. 5. Compensation Maintenance: Uphold the County's evolving compensation philosophy by adhering to a regular market analysis schedule to ensure competitiveness in attracting and retaining talent. 6. Succession Planning and Talent Management: Prioritize succession planning and talent management as core HR functions, ensuring the County has a skilled and prepared workforce to meet the ongoing needs of Weld County residents. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Authorized County (FTEs) 1,868 1,951 2,000 positions Occupied FTEs 1,757 1,885 1,950 Employees Terminated/Resigned/Retired 277 275 275 Employees Hired 361 400 425 Turnover Rate 16% 15% 14% Efficiency Measures FTEs 10,000/capita 0.626 0.585 0.572 per Per (county $8.62 $9.71 $8.82 capita cost support) Personnel FTE 101 98 91 served per 158 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: WELLNESS PROGRAM- 1000-16450 [CC_i 1900] DEPARTMENT DESCRIPTION: The Wellness Program is a subsidiary of Human Resources that focuses on the health and well-being of all Weld County employees by addressing department as well as individual risk factors and building programming to reduce risk and promote a healthy lifestyle. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services - - - - Supplies $47,295 $116,500 $121,500 $121,500 Purchased Services 512,629 775,700 750/700 750/700 Fixed Charges - - - - Capital - - - - Gross County Cost $559,924 $892,200 $872/200 $872/200 Revenue - - - - Net County Cost $ 559,924$892,200$872,200$872,200 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: The Wellness Budget is projecting a slight decrease in 2026 due to realignment of costs as directed by the Finance Department. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Continue to create wellness programming that focuses on trends presented through health insurance claims, such as skin cancer screening campaign. The cardiovascular system has proven successful, as cardiovascular claims are no longer in our top 5 highest cost categories. 2. Has implemented a County wide Motor Vehicle Record Program that coincides with a drug and alcohol screening program for all employees that have driving as an essential function of their job to reduce risk of our employees and the citizens of Weld County 3. Continues to offer safety and wellness programming to engage our employees in a culture that promotes health and safety. 159 WELLNESS PROGRAM - 1000-16450 ICC_11900] (CONTINUED) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Improve engagement in the Employee Medical Clinic by increasing knowledge of what the clinic provides, partnering with the clinic on health campaigns, and continuing to build a relationship of trust with the clinic staff and management team. 2. Continue to build a culture that focuses on the health and safety of our employees by continuing to increase the awareness on safety and wellness through programs and campaigns. 3. Partner closely with workers compensation, property and liability, and health insurance carriers to create proactive approaches to reduce claims and address costly trends. PERFORMANCE MEASURES 2024 2025 2026 Work Out• uts ACTUALS ESTIMATED PROJECTED Wellness Incentive Program Completion 969 750 900 inBody TOME 50 Scans Minute Counseling Sessions 909 934 1,800 1,800 900 1,000 Cardiovascular Screenings 518 550 550 Efficiency Measures Per (county $1.52 $2.37 $2.27 capita cost support) 160 BUDGET UNIT REQUEST SUMMARY Department: PLANNING AND ZONING Budget Unit: PLANNING OFFICE- 1000-17100 [CC_12500] DEPARTMENT DESCRIPTION: The Planning and Zoning department provides the Weld County Planning Commission and Board of County Commissioners with research and recommendations regarding land use decisions in relationship to the Weld County Comprehensive Plan, zoning, development review, and the issuance of land use entitlements. The department provides information, guidance, and assistance to Weld County citizens and jurisdictions with land use decisions and community development activities. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $3,144,602 $3,437,526 $3,615,549 $3,666,821 Supplies 6,077 27,810 29,560 29,560 Purchased Services 318,899 604,476 642,776 620,776 Fixed Charges (595,773) 3,800 4/100 4/000 Capital - - - - Gross County Cost $2,873,805 $4,073,612 $4,291/985 $4,321/157 Revenue 350,790 550,000 350/00p 350/000 Net County Cost $2,523,015 $3,523,612$3,941,985$3,971,157 Budgeted Positions 25.0 26.0 29.0 28.0 SUMMARY OF CHANGES: Personnel Services included a mid -year 2025 approval requesting one promotion of an existing position, resulting in a $14,313 increase in Personnel. The 2026 request includes four promotions to existing positions, resulting in a $42,385 increase in Personnel. The promotions are to reclassify a Planning Tech II to an Executive Assistant/Office Manager, an Engineer I position to an Engineer II, a Compliance Officer 1 to a Compliance Officer II, and a Planner Ito a Planner II based on performance and certifications. The budget includes a request to add a new Engineer I position, resulting in an increase of $121,325. Historically, the department maintains a ratio of one Engineer for every two Planners; therefore, the increase in Planners necessitates hiring an additional Engineer. The requested increase in travel accounts for new required conference participation, including Floodplain Management, Planning Law Updates, and Accela User Conferences that provide direct benefits to county operations. Additional increased travel costs are due to rising airfare, lodging, and per diem rates. These conferences provide critical regulatory updates, industry best practices, and technology training that directly enhance the efficiency of our planning processes. 161 PLANNING AND ZONING - 1 000-1 71 00 ICC_12500] (CONTINUED) SUMMARY OF CHANGES (CONTINUED): Several staff members have obtained professional licenses (CFM, AICP, PE) that require continuing education credits (CEUs) to remain valid. Many of these CEU opportunities are not available locally, requiring travel to industry conferences and specialized training sessions. Without this budget increase, staff may risk losing their certifications, which could jeopardize the department's ability to meet regulatory requirements and maintain high professional standards. FINANCE/ADMINISTRATION RECOMMENDATION: Finance added salaries for the two additional FTE that were transferred mid -year to Planning, including one FTE from Oil and Gas and one FTE from Environmental Health. With those additions, Finance recommends delaying the promotions and new position for another year or two with the hopes efficiencies can be developed with the existing staff. Also, travel and training were reduced from the requested $52,000 to a total of $30,000, which is still a $4,000 increase from 2025. However, thoughtful use of those dollars is requested to maximize training opportunities. Recommend approval of this budget. BOARD ACTION: PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Planning Activity Land Use Permits (USR, COZ, ZPAG, 186 205 226 etc.) Land Division Permits (FFD, MINF, LLA, 179 197 217 etc.) Total Number Cases Processed 365 402 442 of Pre Meetings 253 300 330 -Application Code Revisions 4 6 8 Small Business Incentive Program 2 0 0 Development Review Activity Grading Permits Issued 80 88 97 Access Permits Issued 623 685 754 IA's Project Collateral Dollars Collected/YR $696,978 $446,481 $500,000 Number Flood Hazard Dev Permits (FHDP) of Issued: 73 80 88 Number Flood Plain (FP) Permits Issued of 29 35 39 162 PLANNING AND ZONING - 1 000-1 71 00 ICC_12500] (CONTINUED) PERFORMANCE MEASURES (CONTINUED) ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Compliance Activity Number (COMP) 339 373 410 Number of complaints violations initiated (CCV) of 229 252 277 Number violations 233 256 282 of closed Violations referred to County Attorney's Office 71 78 86 Vouchers (Property clean up 13 14 15 assistance) Efficiency Measures FTEs 10,000/capita 0.680 0.691 0.728 per Per (county $6.87 $9.37 $10.32 capita cost support) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Housing Needs Assessment (HNA): Building a Vision for Weld County's Housing Future a. Weld County is actively advancing its Housing Needs Assessment (HNA) in alignment with Senate Bill 2024-174, ensuring compliance well ahead of the December 31, 2026, deadline. This initiative represents an exciting opportunity to better understand and plan for the evolving housing needs of the community. Final recommendations and refinements will be developed with input from staff, the PC, and BOCC ensuring this plan is not just a compliance measure but a bold step forward in shaping a more inclusive and resilient Weld County housing landscape with adoption in Q4 of 2025. 2. Fee Study: Aligning Resources with Service Excellence a. To ensure Weld County's planning services remain both effective and equitable, a comprehensive fee study has been initiated, excluding impact fees, with a professional consultant engaged in May 2025. This project is a critical step toward modernizing cost structure, enhancing transparency, and reinforcing the commitment to high - quality service delivery. While currently in the data -gathering stage, the study is on track for completion in alignment with the County's annual fee ordinance process. The resulting recommendations will support thoughtful, data -driven adjustments for 2026 that reflect both operational realities and dedication to customer service. 163 PLANNING AND ZONING - 1 000-1 71 00 ICC_12500] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS CONTINUED: 3. Code Updates: Modernizing for Clarity, Consistency, and Growth a. In 2025, Weld County has made significant progress in updating land use codes to better reflect current practices and future needs. Already this year, revisions have been adopted to Chapter 27 (Planned Unit Developments) and Chapter 2 (graywater systems), modernizing and aligning code with best practices. Two additional ordinances are set for third readings on June 16, 2025: one enhancing clarity around agricultural land leveling and reservoir dredging (Chapter 8), and the other launching the first phase of a comprehensive update to Chapter 21, including Articles I and II and the repeal of Article IV. Subsequent updates to Articles III and VII are already in the pipeline, while OGED is leading efforts on Articles V and VI. June 16 will also mark the first reading of a complementary ordinance updating key definitions and provisions in Chapter 23. Together, these efforts form the foundation of a cleaner, more efficient, and more future -ready development code for Weld County. 4. Comprehensive Plan: Charting a Unified Vision for Weld County's Future a . Weld County is preparing to embark on a once -in -a -generation update to its Comprehensive Plan —a bold and forward -thinking effort to shape the county's long-term growth, development, and preservation strategies. This plan will reflect the values of residents, the realities of our regional context, and the opportunities ahead. Building on a strong agricultural legacy and diverse communities, the plan will incorporate robust public engagement, cutting -edge mapping and scenario planning tools, and a deep understanding of Weld County's economic and environmental landscape. A consultant will be selected later this year to guide this process, with the goal of producing a plan that is visually compelling, highly actionable, and rooted in consensus. This initiative will ensure future land use decisions are not only legally sound and technically precise but also visionary, inclusive, and built to last. 164 PLANNING AND ZONING - 1 000-1 71 00 ICC_12500] (CONTINUED) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Ensure Healthy, Safe and Livable Communities by administering the Comprehensive Plan vision into actionable policies and decisions. 2. Balance Growth and Development by responsibly evaluating applications, ensuring consistency and maintaining fair and uniform standards across the county. The Planning Department continues to update codes and policies that support balanced growth and development. These improved processes align to provide excellent, cost-effective service delivery to ensure county codes and policies continue to improve customer service and experiences. 3. Plan for Resilient Infrastructure, Facilities, and Resources by restricting development in high -risk areas such as floodplains, enforcing setbacks and buffers, preserving wetlands and other open spaces. 4. Be an Employer of Choice by implementing creative and diverse methods for attracting and retaining a department workforce that is skilled and dedicated. Supports employees in achieving their goals by providing increased training opportunities and leadership programs. 5. Provide Excellent, Cost -Effective Service Delivery by reviewing processes and procedures to ensure that citizens and communities receive the best and most cost-effective services. 6. Enhance Accessible Communication, Outreach, and Awareness by providing online application submission, online payments, and the availability to track application progress in real-time without phone calls or office visits. The department coordinates with the Communications department to enhance accessible communication, outreach and awareness by proactively communicating and engaging with communities, employees and residents. 165 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINSTRATION Budget Unit: COMMUNITY DEV BLOCK GRANT- 1000-17150 [CC_11660] DEPARTMENT DESCRIPTION: The CDBG department administers the Community Development Block Grant program which is funded through an allocation from the U.S. Department of Housing and Urban Development. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $101,529 $105,807 $105,807 $105,807 Supplies 30 4,600 2,100 2,100 Purchased Services 5,807 29,907 77,400 77,400 Fixed Charges 1,152,814 1,070,996 1,066,355 1,066,355 Capital - - - - Gross County Cost $1,260,180 $1,211,310 $1,251,662 $1,251,662 Revenue 1,260,180 1,21 1,310 1,251,662 1,251,662 Net County Cost Budgeted Positions 1.0 1.0 1.0 1.0 SUMMARY OF CHANGES: Increased budget for Fixed Charges and overhead to reflect increased revenue due to a larger grant allocation from HUD. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Performed a Housing Needs Assessment for rural Weld County to inform affordable housing efforts thereby promoting self-sufficiency in [MI persons and improving their quality of life. (P1) 2. 100% of all contracts, agreements, memorandums of understanding etc. and entered and tracked in OnBase during 2025. (P3) 3. Increased social and/or civic engagement by 10% in 2025. (P6) 166 COMMUNITY DEVELOPMENT BLOCK GRANT - 1 000-1 71 50 ICC_11660] (CONTINUED) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. All Weld County CDBG projects funded with prior year program funds to be completed by the end of Program Year 2025 (PY25). a. CDBG grant funds assist Weld County municipalities to carry out infrastructure projects they could not otherwise afford. CDBG staff works with subrecipients to complete their projects as efficiently as possible and to meet current Federal, State and local standards. b. Priority 5A: Review process and procedures to ensure that citizens and communities receive best and most cost-effective services. 2. Timely completion of a HUD compliant 2026-2030 Consolidated Plan for the Weld County CDBG Program. a. Share final plan with other County departments most notably Planning and Public Works. b. Priority 1 E: Enhance awareness, use and exchange of survey data and other strategies across departments to support effective service provision. 3. Create a robust library of data sources for HUD beneficiary reporting requirements. a. Issues exist finding accurate numbers for smaller communities for whom specific census data is not readily available. Beneficiary data for all CDBG funded projects must be reported in HUD's IDIS (Integrated Disbursement and Information System) broken down by income (extremely low, low and moderate), race, ethnicity, number of Seniors, and disabled persons, etc. This data is not only required for reporting but to qualify the project as eligible for CDBG funding. Driven by the Federal objective that 70% of CDBG-funded projects serve low- and moderate -income persons or is a special project designed to remove barriers to accessibility which serves beneficiaries presumed by HUD to be low to moderate income as a group, i.e. Seniors/disabled persons. Weld County designed their program such that all projects funded with County CDBG dollars must meet the test of benefit to low- and moderate -income persons. b. When meeting with potential grant applicants prior to, or during, the initial screening process, the data for their municipality is shared with them, including the numbers of Seniors and disabled persons. This gives CDBG staff an opportunity to advocate their proposed project be designed as accessible by adding the construction of compliant ADA ramps to a street project or providing for accessible parking in front of their newly renovated Senior Center or make the entire project about accessibility since these items would be eligible for CDBG funding given HUD's priority for accessibility. c. Priority 6B Strive to ensure that systems, services and facilities are accessible to communities. 167 BUDGET UNIT REQUEST SUMMARY Department: FACILITIES Budget Unit: FACILITIES DEPARTMENT ADMINISTRATION- 1000-17200 [CC_i i 300 DEPARTMENT DESCRIPTION: Facilities maintains all 105 county buildings and grounds in the areas of air conditioning, heating, plumbing, carpentry, painting, electrical, lawn and grounds care, furniture moves, snow removal, etc. This Department performs cleaning tasks in the Courthouse, Centennial Complex, Human Services Buildings, South County Services Building, Public Works Headquarters, North County Jail, Health Building, Training Center, Southwest Weld Administration Building, Public Safety Administration Building, Alternative Programs Building, Community Corrections Building, Regional Crime Lab, and Weld Business Park Administrative Buildings. Resources 2024 Actuals Approved Budget 2025 Requested 2026 Proposed Budget 2026 Budget Personnel Services $5,077,934 $6,001,545 $5,864,067 $5,864,067 Supplies 554,431 867,000 875,208 875,208 Purchased Services 6,613,703 7,566,358 7,826,1 12 7,826,1 12 Fixed Charges 13,453 (224,700) (224,800) (224,800) Capital - - - - Gross County Cost $12,259,520 $14,210,203 $14,340,587 $14,340,587 Revenue (3,226) 371,574 - - Net County Cost $12,262,746 $13,838,629 $14,340/587 $14,340/587 Budgeted Positions 53.0 53.0 52.0 52.0 SUMMARY OF CHANGES: This is a summary of the six different units that will make up the Facilities department in 2026. The total increase in expenditures of $130,424 is 0.92%, reflected by increases in all county building utilities and repairs and moving $60,000 in armed security contract expenses from Non -Departmental to Facilities' Security unit. The increase is also offset with the moving of one FTE to Information Technology for the moving of audio/visual tickets to be housed under IT in 2026. Revenue has also been moved to Non -Departmental for the rental agreements within the Chase building, and Missile Site Fees that are still collected. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 168 FACILITIES - 1000-17200 ICC_11300] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: • Responded to operational repair issues within 7 days of receipt and goal of completion within 30 days. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. FACILITIES MASTER PLAN • 20 -year Capital and Infrastructure mission • Begin with FLEET Building $19M construction. • (Communication 911 renovation and new backup Center, $8.5M). • Judicial Center • FCA: Facility Condition Assessment data drives decisions. • JAIL security and technology assessment vision. 2. GRANTS: Facilities plans to pursue and utilize grants to offset costs to the following areas: • DOLA Department of Local Affairs • FLEET $1,000,000 • GROUNDS BUILDING $200,000 • KEENSBURG GRADER SHED $200,000 • EECBG (Energy Efficiency and Conservation Block Grant) • Lighting and Lighting Control Systems $231,000 3. Maintain operational plans to ensure resilient infrastructure: • Facilities to continue maintaining infrastructure throughout the County based on the following: a. Operational repair issues to be corrected within 7days of receipt. b. Forecasting infrastructure issues and creating a corrective action plan. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number feet maintained 1,767,712 1,767,712 1,767,712 of square Number maintenance of preventative (PMs) 275 300 300 work orders Number tracked repair of work 11,816 12,000 12,000 orders Efficiency Measures FTEs 10,000/capita 1.442 1.410 1.351 per Per (county $33.37 $36.80 $37.26 capita cost support) Cost foot $6.26 $7.68 $7.94 per square 169 BUDGET UNIT REQUEST SUMMARY Department: FACILITIES Budget Unit: WELD PLAZA- 1000-17250 [CC_i 1370] DEPARTMENT DESCRIPTION: The Weld Plaza Building was purchased in 2014 for future justice services and court related county offices. The building has excess space that will be leased until there is a county need. This budget accounts for the costs and rental revenues of the building. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services - - - - Supplies $3,520 - - - Purchased Services 315,391 - - - Fixed Charges - - - - Capital - - - - Gross County Cost $318,911 - - - Revenue $566,783 - - Net County Cost ($247,872) - - - Budgeted Positions 0 0 0 0 SUMMARY OF CHANGES: As of 2023, most tenants outside of county business were no longer renting space, therefore, the Weld Plaza expenses and revenues are being moved to Facilities. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval of removing this budget. BOARD ACTION: 170 BUDGET UNIT REQUEST SUMMARY Department: INFORMATION TECHNOLOGY Budget Unit: INFORMATION SERVICES- 1000-17300 [CC_12100] DEPARTMENT DESCRIPTION: Information Technology provides the technology involving the development, maintenance, and use of computer systems, software, networks, and telecommunications for the processing and distribution of data support services to Weld County. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $8,828,837 $9,065,548 $9,090,778 $9,090,778 Supplies 4,566,686 4,646,973 5,054,130 5,055,330 Purchased Services 175,275 94,900 96/900 96/900 Fixed Charges (2,384,723) (1,523,875) (2,197/731) (2,197/731) Capital - 915,000 1,1 16,000 1,1 16,000 Gross County Cost $11,186,075 $13,198,546 $13,160/077 $13,161/277 Revenue - - - - Net County Cost � 1 1,186,075$13,198,546$13,160,077$13,161,277 Budgeted Positions 56.0 56.0 56.0 56.0 SUMMARY OF CHANGES: Personnel for 2026 remains static, however also reflects the elimination of two part-time positions as discussed with the implementation of Workday, and the move of 1.0 FTE from Facilities to IT to take over audio-visual repair and assistance starting in 2026. The original position was budgeted at a Grade 43 and moved to an IT Tech Support at a Grade 35, with the remaining $20,000 in salary savings being moved to supplies for any break/fix small purchases for this new function. The biggest change is moving Countywide Technology and Projects back to a separate Cost Center starting in 2026. This allows for a better analysis of IT functions without including the budget of up to $1 million, depending on available funding, and for other department requests and countywide software such as Workday and CanAm, that are not specifically IT software. FINANCE/ADMINISTRATION RECOMMENDATION: Finance increased Supplies by $1,200 and removed the same expense from Engineering for monitors that would be purchased by IT. Recommend approval. BOARD ACTION: 171 INFORMATION TECHNOLOGY - 1000-17300 ICC_12100] (CONTINUED) Mission Statement (Information Technology): The mission of the Weld County Information Technology (IT) Department is to provide responsive, adaptive, transformative, innovative, and cost-effective information technology solutions and services. This assists County departments and offices to successfully achieve their objectives. IT will assist with the implementation and support of technology solutions empowering the citizens of Weld County to access information and mission critical services in a comprehensive, responsive and effective manner. 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Ensure Healthy, Safe, and Livable Communities: • HEP-1666 2025 Community Health Survey • OEM -1587 Emergency Response System Replacement • SO -1699 Axon Body Worn Cameras • HE - Health Mobile Unit • SO -1735 Command Bus • COM-1755 new 911 protocols • WELD -1782 address Standardization for oil field sites 2. Balance Growth and Development: • WELD -1702 Migration to SharePoint • BOCC-1733 Assembly Room Audio Visual Replacement • FAC-1704 Audio/Video System - Conference Room Upgrades • IT -1546 Interactive Display - Administration Building • SS -1696 Chocolate/Phase II of TIMS • CTB-1421 Upgrade Record Management • PL- 1707 Storymaps for Planning Website • FAC-1513 Dispatch remodel (10 -year growth) • FAC-1697 nLight Facilities Project • AS -1611 2024 Aerial Imagery 3. Plan for Resilient Infrastructure, Facilities, and Resources: • PS -1538 Public safety BCP • WELD -1783 MFA / Mobile Outlook Client / ActiveSync • WELD -1578 Enterprise Password Management • WELD -1693 Disaster Recovery BCP - Infrastructure 4. Be an Employer of Choice: • HR -1585 Wellness Platform RFP • WELD -1486 Workday Implementation Phase I • IT- Orientation Presentation/Support 5. Provide Excellent, Cost -Effective Service Delivery: • IT -1711 2025 Data Protection • FAC-1536 Jail Security Electronics and Controls • PL -1646 Desktops for Accela Lobby Kiosks 172 INFORMATION TECHNOLOGY - 1000-17300 ICC_12100] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS CONTINUED: • IT -1657 Software RFP/Implementation of HaboIT • SO -1533 Jail Muni Billing • AS -1429 online appeals 6. Enhance Accessible Communication, Outreach, and Awareness: • MV -1672 Upgrade Nemo Q Kiosk Installation - Greeley • MV -1673 Upgrade Nemo Q Kiosk Installation - Del Camino • IT -1703 Update Vendor Response Form within RFP template • PL -1707 Storymaps for Planning Website • WELD -1384 HB21-1 1 10 Conformance - Accessibility Standards 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: IT Strategic Priorities for IT Excellence in County Governance 7. Information Technology Security • Implement cybersecurity protocols across systems and endpoints. • Conduct regular audits and penetration testing. • Train staff on data privacy, phishing prevention, and secure practices. 8. Enterprise Architecture • Align IT infrastructure with organizational mission and departmental workflows. • Standardize technology stacks to ensure scalability and integration. • Document systems architecture for continuity and disaster recovery. 9. Business Alignment • Create measurable IT objectives that support business goals. (Service Level Agreement, System Uptime, Speed to Answer, etc.) • Involve stakeholders in the planning of tech initiatives via regular departmental and office meetings. • Develop application roadmap for each department and office that infuses Al technologies where appropriate. 10. Project Management • Use agile or hybrid frameworks to manage IT projects. • Define clear roles, milestones, and success metrics. • Create dashboards for transparency and executive oversight. 11. Service Management - Client Experience • Implement an ITIL-based framework for service delivery. • Monitor SLAs and user satisfaction through helpdesk analytics. • Continuously improve with user feedback loops and incident reviews. 12. Application Management • Track usage and performance throughout application lifecycles. • Establish regular update and retirement schedules. • Ensure licensing, security patches, and interoperability standards. 173 INFORMATION TECHNOLOGY - 1000-17300 ICC_12100] (CONTINUED) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS CONTINUED: 13. Infrastructure Management • Modernize physical and cloud infrastructure with resilience in mind. • Monitor uptime, latency, and performance KPIs. • Automate routine tasks and backups to improve reliability. 14. Data Management • Maintain a data governance policy covering privacy, access, and retention. • Implement secure, scalable data storage systems. • Use data analytics to inform policy and decision -making. 15. Innovation & Emerging Technologies • Identify opportunities with Al and loT. • Review opportunities for automation - chatbots, repetitive tasks, cybersecurity, etc. • Partner with other counties and municipalities or vendors for research and opportunities to increase efficiencies. 16. IT Governance • Develop clear IT usage policies and training guidelines. • Brief the BOCC with bi-weekly updates and recommendations. • Ensure compliance with federal, state, and local regulations. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number Computing Devices Supported of 3,750 4,347 4,500 Number Personal Computer installed/replaced of systems 350 575 500 Number IT Managed Projects 162 150 148 of Number Technical Support 1,400 1,400 1,200 of Calls/Month Number Virtual Servers Managed 325 325 400 of Number Application Managed 130 130 180 Efficiency of Measures FTEs 10,000/capita 1.524 1.489 1.455 per Per (county $30.44 $35.10 $34.20 capita cost support) NOTE: INFORMATION TECHNOLOGY HAS A COMPREHENSIVE STRATEGIC PLAN AVAILABLE BY EMAILING: NG: RROSE@WELD.GOV 174 BUDGET UNIT REQUEST SUMMARY Department: INFORMATION TECHNOLOGY Budget Unit: GEOGRAPHICAL INFORMATION SYSTEM- 1000-17350 [CC_12110] DEPARTMENT DESCRIPTION: Geographical Information Systems (GIS) provides the technical support for the development and maintenance of the Weld County geographical information system that serves the entire county and some outside entities. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services - - - - Supplies $368,819 $457,178 $450,800 $450,800 Purchased Services 3,160 3,160 3,360 3,360 Fixed Charges - - - - Capital - - - - Gross County Cost $371,979 $460,338 $454,160 $454,160 Revenue 1,341 1,600 700 700 Net County Cost $370,639 $458,738 $453,460 $453,460 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: Small changes were made to accurately reflect expenses, including higher services, lower supplies and lower revenue. This unit typically comes in under budget. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Leveraged the benefits of the Esri Enterprise License Agreement to deploy innovative and cutting -edge technology. 2. Reviewed GIS systems and updated or migrated from software and web mapping applications that were being retired or deprecated. 3. Ensured that new GIS applications adhere to digital accessibility standards. 4. Provided GIS support for initiatives that preserve, promote, and protect the health, safety, and environment of Weld County. 175 GEOGRAPHICAL INFORMATION SYSTEM - 1000- 17350 ICC_12110] (CONTINUED) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Develop GIS applications that adhere to accessibility standards and provide communication and community outreach. 2. Employ best practices to upgrade or maintain GIS systems on current software versions to deliver innovative and secure technology. 3. Review existing workflows and processes to ensure streamlined and cost- effective methods are in place. PERFORMANCE MEASURES ACTUAL ESTIMATED 2024 2025 PROJECTED 2026 Work Outputs # Parcels in Database 159,245 163,226 167,307 # Parcels Updated 4,043 3,981 4,081 # Available Coverage (Layers) in GIS 90 95 100 Efficiency Measures FTEs per 10,000/capita Per capita costs (County support) $1.01 0.000 0.000 $1.22 0.000 $1.18 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: GIS is a division of Information Services, see goals for Budget Unit 1000-17300 [CC_046]. 176 BUDGET UNIT REQUEST SUMMARY Department: INFORMATION TECHNOLOGY Budget Unit: COUNTY -WIDE PROJECTS AND TECHNOLOGY- 1000-17375 [CC -12100] DEPARTMENT DESCRIPTION: Geographical Information Systems (GIS) provides the technical support for the development and maintenance of the Weld County geographical information system that serves the entire county and some outside entities. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services - - - - Supplies - - $568,200 $568,200 Purchased Services - - 803,534 668,902 Fixed Charges - - - - Capital - - 592,134 378,510 Gross County Cost - - $1,963,868 $1,615,612 Revenue - - - Net County Cost - - $1,963,868 $1,615,612 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: Finance recommended using this Cost Center to accurately account for county -wide software such as CanAm and Workday, as well as separating the department requested IT projects to be separated from the IT budget. These include multiple projects that have made it through the IT project evaluation. FINANCE/ADMINISTRATION RECOMMENDATION: To reduce costs, Finance and IT deferred a total of five projects, amounting to $348,256, for a future year. Recommend approval of the reduced budget. BOARD ACTION: 177 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: PRINTING AND SUPPLY- 1000-17600 [CC_11650] DEPARTMENT DESCRIPTION: The Print Shop provides printing and supply support, mail processing, and courier services to the county. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $411,496 $424,455 $424,455 $424,455 Supplies 62,312 74,000 74,000 74,000 Purchased Services 59,828 70,500 70,500 70,500 Fixed Charges 356 200 200 200 Capital - - - - Gross County Cost $533,992 $569,155 $569,155 $569,155 Revenue 234,721 191,000 191,000 191,000 Net County Cost $299,271 $378,155 $378,155 $378,155 Budgeted Positions 4.0 4.0 4.0 4.0 SUMMARY OF CHANGES: No changes requested for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: Per Strategic Goal 5-A, the goal of the Printing and Supply Division is to provide the most cost -effective services possible. Here are some examples: 1. Health Department: Printing, sorting, stuffing, and mailing the tri-annual health survey to approximately 70,757 residents to lower postage costs. There were four separate letters and postcards printed and prepared for mailing. 2. Public Trustee: Address, stuff, and mail foreclosures. In 2024, there were 686 foreclosures for a total of 7,451 letters mailed. Year to date as of May 31, 2025, there have been 419 foreclosures, and 4,388 associated letters mailed. 3. Treasurer: Delinquent tax notices are mailed out once a year. For 2024, 8,665 were organized and sent. This division also handles all returned mail from tax notices, and re -mails with forwarding address. They also keep a log for the Treasurer to update their files. 4. Assessor: Prints and sends the Notice of Valuation, Notice of Determination, and Personal Property Letters each year. 178 PRINTING AND SUPPLIES1OOO-176OO ICC_11650] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS (CONTINUED): 5. Clerk and Recording: Sends the renewal tags for Motor Vehicle requests that are processed daily. In 2024, over 34,935 were sent out. This division also prints, sorts and mails all New Voter notices and any Colorado Department of Revenue notices or confirmation cards at the Clerk and Recorder's request. Undeliverable ballot notices are organized and tracked after every election. 6. Human Services: Monthly processes the M476, A2220 and CE33 reports for Child Support and Rosters and Remittance notices for Fiscal are printed, inserted and mailed out. 7. Instrumental in assisting other departments with mailing, such as Accounting for the annual requirement of 1099's and W -2's, Planning for USR, PUDs and any other requests. 8. Every year in July, assists the County Fair with printing and mailing any requested materials. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: Continuing to assist departments on large mail -merge projects to improve efficiency and lower the ever -rising postage and printing costs. This ensures accurate information is given to residents of the county at the lowest cost possible, directly impacting Strategic Goal 5-A PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Print Orders 1,518 1,476 1,500 Mail Pieces 355,915 416,075 400,000 Supply Orders 6 10 10 Efficiency Measures FTEs 10,000/capita 0.109 0.106 0.104 Per Capita per $0.81 $1.01 $0.98 cost (county support) 179 BUDGET COMPARISON Sherrif's Office Expenses 90,000,000 80,000,000 70,000,000 60,000,000 I 50,000,000 4 40,000,000 30,000,000 20,000,000 10,000, 000 2021 ■ Budget 57,372,878 ■ Actual 56,162,129 2022 61,133,759 61,133,759 2023 68,510,531 62,965,679 2024 75,295,360 70,379,466 1 2025 81,235,644 2026 81,887,380 180 SHERIFF'S OFFICE 2026 BUDGET SUMMARY Resources 2024 Actuals 2025 Approved Budget Requested Budget 2026 Proposed Budget 2026 Personnel Services $55,333,299 61,870,519 $62,150,632 $61,939,430 Supplies 1,313,621 2,244,972 2,244,972 2,244,972 Purchased Services 13,683,643 17,439,407 17,439,407 17,439,407 Fixed Charges (63,112) (39,800) (39,800) (40,000) Capital 115,014 303,571 303,571 303,571 Gross County Cost $70,382,465 81,235,644$82,098,782 $81,887,380 Revenue 3,084,523 2,053,264 2,053,264 2,053,264 Net County Cost 67 297 942 $$80,0 79,2911984 4 1$79,834,116 5,5 8 Budgeted Positions 448.2 448.2 451.2 449.20 ADMINISTRATION SUPPORT SERVICES SHERIFF ADMINISTRATION SCHOOL RESOURCE OFFICER RECORDS UNIT PROFESSIONAL STD EVIDENCE UNIT REGIONAL LAB ORDINANCE ENFORCEMENT DRUG TASK FORCE CIVIL SECURITY INMATE SERVICES COURTS & TRANSPORTATION BOOKING $888,080 $3,414,563 El $1,140,248 MU $1,241,772 $3,504,703 $411,917 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 $322,565 $940,982 PATROL p a I $649,048 $413,782 $183,413 $771,459 $4,079,375 $12,091,965 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 $28,661,537 JAIL $6,348,899 $3,301,925 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 $13,521,247 ■ Personnel Services a Supplies Purchased Services a Capital 181 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SHERIFF ADMINISTRATION- 1000-21100 [CC_20100] DEPARTMENT DESCRIPTION: The Administration Unit supports other budget units within the Sheriff's Office. This budget unit provides for policy development, formulation of written directives and overall direction by the Sheriff and upper agency staff. Typical activities performed within this budget unit include clerical staff support, agency service billing, agency procurement, Human Resources Department support, and lobby counter service access to the public. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $2,387,409 $2,449,167 $2,631/843 $2,540/505 Supplies 58,533 133,610 157,885 157,885 Purchased Services 119,420 654,861 657,573 657,573 Fixed Charges 21,888 44,900 45,200 45,000 Capital - 19,500 13,500 13,500 Gross County Cost $2,587,251 $3,302,038 $3,506,001 $3,414,463 Revenue 106,389 110,000 110,000 110,000 Net County Cost $2,480,861 $3,192,038$3,396,001$3,304,463 Budgeted Positions 16.0 16.0 18.0 17.0 SUMMARY OF CHANGES: Total Net Change: increase of $203,963. Personnel increase of $182,676 for adding 2 new Law Enforcement Techs to handle the added duties mandated by SB 25-003. Purchased Services increased by $2,712 of which $5,801 is attributed to Vehicle Repair and Maintenance per advice of Fleet Director. Supplies increased by $24,275, including a new printer for the north office due to increased customer service. Fixed Charges increased by $300 for employee appreciation for the entire Sheriff's Office. Capital decreased by $6,000 for multi -use printers bought in 2025, not needing replacement in 2026. FINANCE/ADMINISTRATION RECOMMENDATION: The recommendation is to increase FTE by 1 to see if the increased legislation really does result in an excessive increased workload. Finance would support a midyear increase if the workload increase is obvious. Also, employee appreciation was lowered by $200 to reflect the two FTE not recommended for 2026. BOARD ACTION: 182 SHERIFF ADMINISTRATION PATROL - 1000-21100 ICC_20100] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Press Releases 26 28 30 (PIO) Social Media Posts 891 900 910 Vin Checks (PIO) 1,751 1,900 2,000 Fingerprints 2,600 3,000 3,500 Concealed Handgun Permits Issued 5,003 5,300 5,600 CORA/CCJRA Requests Releases 1,357 1,500 1,800 Efficiency Measures and FTEs 10,000/capita 0.435 0.426 0.442 per Per Capita $6.75 $8.49 $8.59 cost (county support) BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: BOOKING- 1000-21110 [CC_20200] DEPARTMENT DESCRIPTION: The Booking Unit supports other budget units within the Sheriff's Office. This budget unit provides 24 -hour data entry of prisoner information needed to complete the booking process. Additional responsibilities include managing prisoner property, money, inmate, and staff supplies, inmate mail processing, facilitating personal and professional visitation for inmates and lobby counter service access to the public. Revenue is generated from inmate telephone and commissary contracts. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $2,368,760 $2,725,554 $2,725,554 $2,725,554 Supplies 221,250 418,623 400,001 400,001 Purchased Services 40,684 62,330 60,370 60,370 Fixed Charges - - - - Capital - 30,000 116/000 116/000 Gross County Cost $2,630,694 $3,236,507 $3,301/925 $3,301/925 Revenue 124,648 126,500 120/000 120/000 Net County Cost $2,506,046 $3,110,007$3,181,925$3,181,925 Budgeted Positions 30.0 30.0 30.0 30.0 SUMMARY OF CHANGES: Net Change: increase of $71,918. Revenue decreased by $6,500, Supplies decreased by $18,622, and Purchased Services decreased by $1,960. Capital increased by $86,000: $20,000 to replace 2 old copiers and $66,000 to replace multiple end -of -life ten -printers. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 184 SHERIFF BOOKING UNIT - 1000-211101CC_20200] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Inmate Book 9,213 9,350 9,400 -In Inmate Book 9,265 9,400 9,475 -Out Jail Inmate 8,774 8,850 9,000 Jail Inmate mail ins outs 8,029 8,200 8,300 mail Personal Remote Inmate Visitation 35,858 36,000 36,500 Personal Onsite Inmate Visitation 2,328 2,500 2,600 Professional Onsite Inmate Visitation 2,328 2,400 2,500 Fingerprinting Public 2,688 2,750 2,900 of Efficiency Measures FTEs Per Capita per 10,000/capita cost (county support) 0.816 $6.82 0.798 $8.27 0.780 $8.27 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: PROFESSIONAL STANDARDS UNIT- 1000-21120 [CC_20120] DEPARTMENT DESCRIPTION: The Professional Standards Unit supports other budget units within the Sheriff's Office. This unit is responsible for the administration of the internal affairs investigative process, recruitment, and screening applicants for employment within the Sheriff's Office. Additionally, this unit is responsible for developing, scheduling, facilitating, and documenting/tracking training for all divisions, updating policy and procedure to comply with current case law, best practice, and ensuring the Sheriff's Office practice and procedure are aligned. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $1,395,762 $1,578,469 $1,578,469 $1,578,469 Supplies 80,375 171,979 175,180 175,180 Purchased Services 845,017 1,802,963 1,751,054 1,751,054 Fixed Charges - - - - Capital - - - - Gross County Cost $2,321,154 $3,553,411 $3,504,703 $3,504,703 Revenue 43,994 - - - Net County Cost $ 2,277,160$3,553,411$3,504,703$3,504,703 Budgeted Positions 12.0 12.0 12.0 12.0 SUMMARY OF CHANGES: Net Change: decrease of $48,708. No significant program changes requested for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 186 SHERIFF PROFESSIONAL STANDARDS - 1000-21120 ICC_20120] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Polygraph 224 230 235 Hiring 112 115 115 Training (hours) Provided to WCSO 24,360 14,120 15,000 Academies 8 9 9 Use force 239 262 289 of Investigations 76 84 92 Detention Incidents Reviewed 2,707 3,167 3,705 Inmate Discipline Appeals 371 408 448 Detention Videos Copied 225 247 271 Efficiency Measures FTEs 10,000/capita 0.327 0.319 0.312 per Per Capita (county $6.20 $9.45 $9.1 1 cost support) GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: CIVIL UNIT- 1000-21130 [CC_20300] DEPARTMENT DESCRIPTION: The Civil Unit provides a statutorily required function by serving civil process and precepts issued from the courts. Civil papers are generally court -issued documents but may also pertain to small claims, court summons, or subpoenas. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $746,442 $753,180 $753,180 $753,180 Supplies 700 1,200 500 500 Purchased Services 45,358 16,694 17/779 17/779 Fixed Charges - - - - Capital - - - - Gross County Cost $792,500 $771,074 $771/459 $771/459 Revenue 183,057 170,000 170,000 170,000 Net County Cost $609,442 $601,074$601,459$601,459 Budgeted Positions 7.2 7.2 7.2 7.2 SUMMARY OF CHANGES: The net change is an increase of $385. Supplies decreased by $700 and Purchased Services increase by $1,085 all of which is attributed to Vehicle repairs and maintenance per the advice of the Fleet Director. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 188 SHERIFF CIVIL UNIT - 1000-21130 ICC_20300] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Civil Process Served 6,065 6,238 6,413 Evictions 1,116 1,012 1,064 Sheriff's Sales Orders for (Court seized 8 10 10 property Efficiency and equipment) Measures FTEs Per Capita per 10,000/capita Net County Cost 0.196 $1.66 0.191 $1.60 0.187 $1.56 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SHERIFF'S SUPPORT SERVICES - 1000-21140 [CC_20140] DEPARTMENT DESCRIPTION: The Support Services Unit supports other budget units within the Sheriff's Office. This unit is responsible for the coordination and facilitation of tracking, ordering, and maintaining designated equipment assigned in all divisions. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $100,428 $101,265 $101,265 $101,265 Supplies 563,264 1,041,516 786,370 786,370 Purchased Services 1,369 - 445 445 Fixed Charges 0 - - - Capital 0 - - - Gross County Cost $665,081 $1,142,781 $888,080 $888,080 Revenue 1,015 - - Net County Cost $664,066 $1,142,781 $888,080 $888,080 Budgeted Positions 1.0 1.0 1.0 1.0 SUMMARY OF CHANGES: $254,701 net decrease in expenses requested for 2026. Supplies decreased by $255,146. This reduction is reflected across costs as follows: $93,755 was a decrease in Firearm Supplies, $134,566 in Small Equipment, $27,525 in Uniforms, and a $200 reduction to Other Operating Supplies. An increase of $445 is requested in Purchased Services for maintenance of Lifeloc BAC FC10 Plus units. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 190 SHERIFF SUPPORT SERVICES - 1000-21140 ICC_20140] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs New Hire Equipment Procurement and Issue (QM) Critical Equipment and Firearm Inventory (QM) Efficiency Measures FTEs per 10,000/capita Per Capita Net County Cost 61 40 75 12 12 12 0.027 $1.81 0.027 $3.04 0.026 $2.31 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Administration, Detention, and Patrol Division Goals specific to new projects, physical plant maintenance, and equipment allocation and new personnel hires. 191 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SHERIFF'S RECORDS UNIT - 1000-21150 [CC_20130] DEPARTMENT DESCRIPTION: The Records Unit was established in 2020 when Law Enforcement Records services, which used to be contracted out to the Greeley Police Department, was brought inhouse. The Records Unit is responsible for the processing, storage, dissemination to other criminal justice stakeholders, and the appropriate and legal release of criminal justice records for the Weld County Sheriff's Office. These responsibilities are accomplished while complying with all federal, state, and local regulations. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $1,287,878 $1,207,957 $1,207,957 $1,207,957 Supplies 7,052 19,420 27,475 27,475 Purchased Services 11,752 6,440 6,340 6,340 Fixed Charges - - - - Capital - - - - Gross County Cost $1,306,682 $1,233,817 $1,241/772 $1,241/772 Revenue 19,647 20,000 25/000 25/000 Net County Cost $1,287,035 $1,213,817$1,216,772$1,216,772 Budgeted Positions 14.0 14.0 14.0 14.0 SUMMARY OF CHANGES: Increase in Supplies for the purchase of replacement office chairs due to age, and new office scanner. $100 reduction in Purchased Services. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend Approval. BOARD ACTION: 192 SHERIFF RECORDS UNIT - 1000-211501CC_20130] (CONTINUED) PERFORMANCE MEASURES Work Outputs Citations Processed Weld County Criminal Reports Processed Warrants - Added/Modified/Cleared CORA/CCJRA Requests and Releases Records Revenue Efficiency Measures FTEs per 10,000/capita Per Capita Net County Cost ACTUAL 2024 2,347 16,473 14,052 6,024 $12,788 0.381 $3.50 ESTIMATED 2025 2,647 10,035 16,052 6,445 $13,682 0.372 $3.23 PROJECTED 2026 2,847 10,737 18,052 6,896 $14,638 0.364 $3.16 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: 2023 total Records reports processed increased in total over 2022 actuals by 153%. It should be noted that report processing time has reduced significantly because of a new RMS. The new system is much more constrictive, and processing times are slower. A 4 -year trend shows a 10% increase over 2020 actuals. Projected growth of new items is estimated at 7% on average. 193 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SHERIFF'S EVIDENCE UNIT - 1000-21160 [CC_20110] DEPARTMENT DESCRIPTION: The Evidence Unit was established in 2020 when Law Enforcement Evidence services, which used to be contracted out to the Greeley Police Department, was brought inhouse. The Evidence Unit is responsible for the intake, storage, security, and disposition of evidence (both physical and digital) and other property for the Weld County Sheriff's Office. These responsibilities are accomplished while complying with all federal, state, local and chain of custody regulations. Resources 2024 Actuals Approved 2025 Budget 2026 Requested Proposed Budget 2026 Budget Personnel Services $246,993 $272,761 $272,761 $272,761 Supplies 53,356 100,970 109,020 109,020 Purchased Services 11,810 28,882 30,136 30,136 Fixed Charges - - - - Capital 7,918 - - - Gross County Cost $312,159 $402,613 $411,917 $411,917 Revenue 6,705 - - Net County Cost $305,454 $402,613 $411,917 $411,917 Budgeted Positions 3.0 3.0 3.0 3.0 SUMMARY OF CHANGES: An overall increase of $9,304 was requested for this budget unit for 2026. Supplies comprise much of the increase including purchases for a desktop scanner, refrigerator, and freezer. Purchased Services increased to reflect the vehicle repairs and maintenance of $389 and $865 in other small items. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 194 SHERIFF EVIDENCE UNIT - 1000-21160 ICC_20110] (CONTINUED) PERFORMANCE MEASURES Work Outputs Total Evidence Items in Inventory New Physical Evidence Items New Digital Evidence Items Total New Evidence Items Items Disposed or Destroyed Efficiency Measures FTEs per 10,000/capita Per Capita Net County Cost ACTUAL 2024 101,150 2,735 3,944 6,679 1,547 0.082 $0.83 ESTIMATED 2025 106,207 2,871 4,141 7,012 1,600 0.080 $1.07 PROJECTED 2026 116,238 3,014 4,348 7,362 1,650 0.078 $1.07 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: 2023 evidence submissions decreased in total over 2022 actuals by 6.9%, but the 5 -year trend shows a 7.1% increase over 2019 actuals. Estimated and projected growth of new items is estimated at 3% on average. A key element to effective Evidence Management is maintaining a 1:1 ratio of new physical items submitted to items disposed or destroyed. Significant investment in time and manpower will be necessary to improve this key performance metric. [to be updated in final budget] 195 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SHERIFF'S PATROL - 1000-21200 [CC_20350] DEPARTMENT DESCRIPTION: The Patrol Unit provides field response to reports of possible criminal activity or threat to public safety to include traffic safety enforcement in unincorporated areas of county and within municipalities contracting for law enforcement service. Unit provides crime prevention information and strategy education, serves arrest warrants, transports prisoners, and conducts criminal investigations. Activities are frequently coordinated with municipal, other county, state, and federal law enforcement and regulatory agencies. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $8,380,535 $9,839,632 $9,839,632 $9,839,632 Supplies 87,393 162,496 250,315 250,315 Purchased Services 1,421,838 1,704,225 1,894,819 1,894,819 Fixed Charges 0 0 0 0 Capital 15,000 110,400 107,199 107,199 Gross County Cost $9,904,766 $11,816,753 $12,091,965 $12,091,965 Revenue $146,401 78,000 74,000 74,000 Net County Cost $9,758,365 $11,738,753 $12,017,965 $12,017,965 Budgeted Positions 62.0 62.0 62.0 62.0 SUMMARY OF CHANGES: 2026 Net County Cost is increasing by $279,212 or 2.4%. Supplies are increasing by $38,400 to replace 5 ballistic vests, $18,156 for additional ballistic shields, $12,750 for new helmet mounted AXON cameras for SWAT, $3,500 for collapsable hazard cones, $4,000 for command bus equipment, $800 for Go Pro cameras for K9 units, $2,000 for magnetic vehicle signage, $300 increase in software licenses, and other small increases. Purchased Services increased by $190,594, $90,905 of which is for vehicle repairs and maintenance. $60,000 of the increase was allocated to the Frontera Co -Responder program, and an additional $44,500 for FARO Focus Premium USA, and $7,299 to replace an aging drone. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. 196 SHERIFF'S PATROL - 1000-21200 ICC_20350] (CONTINUED) BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS [update for final budget]: 1. Developed reporting metrics from Central Square. 2. Transitioned to "E -tickets" within Central Square. 3. Adjusted our operation to send support to the jail to temporarily reduce/eliminate overtime. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Work with other County departments to address abandoned recreational vehicles. 2. Deploy radio booster in North County to help School Resource Officers in Briggsdale, Grover, Pawnee. 3. Focus on retention of patrol deputies. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Adult Custodial Arrest 1,957 2,057 2,157 Adult Non -Custodial Arrest 826 867 910 Juvenile Arrest 3 3 3 Total Traffic Stops 5,500 5,600 5,675 Total Traffic Warnings 3,597 3,700 3,745 Efficiency Measures FTEs per 10,000/capita Per capita net cost 1.687 $26.75 1.649 $31.22 1.611 $31.23 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. 197 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SHERIFF'S INVESTIGATIONS UNIT - 1000-21205 [CC_20330] DEPARTMENT DESCRIPTION: This Investigations Unit is responsible to review reports of criminal activity documented by patrol deputies and determine if a criminal act was committed, attempt to identify and apprehend the person (s) responsible and attempt to recover property that has been reported stolen. The investigations unit is available 24/7 to respond to the scene of criminal activity. This unit responds to, and investigates, any major persons and property crimes, including the collection and preservation of evidence, interviewing victims and potential suspects and people of interest, writing search and arrest warrants, preparing written reports, establishing probable cause, apprehending suspects, and testifying in court. Resources 2024 Actuals 2025 2026 Requested Proposed Budget 2026 Approved Budget Budget Personnel Services $3,050,072 $3,717,299 $3,717,299 $3,717,299 Supplies 96,566 71,020 60,896 60,896 Purchased Services 139,695 181,211 243,808 243,808 Fixed Charges - - - - Capital - - 57,372 57,372 Gross County Cost $3,286,333 $3,969,530 $4,079,375 $4,079,375 Revenue 63,334 - - Net County Cost $3,222,999 $3,969,530 $4,079,375 $4,079,375 Budgeted Positions 23.0 23.0 23.0 23.0 SUMMARY OF CHANGES: 2026 Net County Cost is increasing by $109,845 or 2.77%. Supplies are to decrease by $10,124. Purchased Services increased by $62,597 to reflect an increase in vehicle repairs and maintenance of $3,410, $49,000 for Flock cameras and related equipment, $6,986 ELSAG hardware and software coverage, and $3,061 for IRIS warranty. Capital will increase by $46,072 for 2 new vehicle LPR systems and $11,300 for a Pole Camera for Arcules. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 198 SHERIFF'S INVESTIGATIONS UNIT - 1000-21205 ICC_20330] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Cases Assigned 280 325 400 Cases Solved 249 295 350 Efficiency Measures FTEs 10,000/capita 0.626 0.612 0.598 per Per net $8.77 $10.56 $10.60 capita cost GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: MUNICIPAL CONTRACT ENFORCEMENT - 1000-21210 [CC_20310] DEPARTMENT DESCRIPTION: The Municipal Contract Enforcement Unit provides law enforcement services for contract towns, Weld Central High School, and Aims Community College. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services $160,805 $157,603 $157,603 $157,603 Supplies Purchased Services 10,590 24,235 25,810 25,810 Fixed Charges Capital Gross County Cost $171,395 $181,838 $183,413 $183,413 Revenue 177,174 186,264 202,280 202,280 Net County Cost $(5,779) $(4,426) $(18,867) $(18,867) Budgeted Positions 1.0 1.0 1.0 1.0 SUMMARY OF CHANGES: The 2026 Net County Cost is decreasing by $14,441. The AIMS contract is responsible for $16,016 in increased revenue. Purchased Services will increase by $1,575 for vehicle repairs and maintenance costs. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number Dispatched Calls 66 69 72 of Adult Arrests 2 2 2 Juvenile Arrests 1 1 1 Efficiency Measures FTEs per 10,000/capita 0.027 0.027 0.026 Per net $(0.02 $(0.01) $(0.05) capita cost GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. 200 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SCHOOL RESOURCE OFFICERS UNIT - 1000-21215 [CC_20370] DEPARTMENT DESCRIPTION: The School Resource Officer Unit provides law enforcement services for contract schools in unincorporated Weld County. The Unit will ensure safety and security of assigned schools, work with the schools for student intervention, investigate criminal incidents, and act as liaison between the school and the Sheriff's Office. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services $938,245 $1,090,594 $1,090,594 $1,090,594 Supplies 2,200 2,200 Purchased Services 62,461 44,532 47,454 47,454 Fixed Charges Capital Gross County Cost $1,000,707 $1,135,126 $1,140,248 $1,140,248 Revenue Net County Cost $1,000,707 $1,135,126 $1,140,248 $1,140,248 Budgeted Positions 7.0 7.0 7.0 7.0 SUMMARY OF CHANGES: 2026 Net County Cost is projected to increase by $5,122. Supplies are increasing by $2,200 for SWAG for six schools and a master lock for school access. Purchased Services is increasing by $2,922 of which $2,872 is for vehicle repairs and maintenance. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number Dispatched Calls 974 1022 1074 of Adult Arrests 34 36 38 Juvenile Arrests 5 6 7 Efficiency Measures FTEs 10,000/capita 0.191 0.186 0.182 per Per net $2.72 $3.02 $2.96 capita cost 201 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: ORDINANCE ENFORCEMENT - 1000-21230 [CC_20340] DEPARTMENT DESCRIPTION: The Ordinance Enforcement Unit provides limited enforcement of Weld County Ordinance 88, as amended, pertaining to dogs -at - large. Animal control officers are only available on a limited basis. Deputy response outside the dedicated time is limited to cases where public safety threat exists. This unit is also responsible for handling all calls for illegal dumping of trash/waste within the county, as enforceable by Weld County Ordinance. Animal control officers routinely collect illegally dumped items from county roadways and public property to ensure the safety of motorists traveling within the county. Resources 2024 Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Actuals Personnel Services $257,297 $329,726 $329,726 $329,726 Supplies 3,780 10,890 8,400 8,400 Purchased Services 311,017 383,890 395,922 395,922 Fixed Charges - (85,000) (85,000) (85,000) Capital - - - - Gross County Cost $572,094 $639,506 $649,048 $649,048 Revenue 10 - - Net County Cost $572,084 $639,506 $649,048 $649,048 Budgeted Positions 3.0 3.0 3.0 3.0 SUMMARY OF CHANGES: 2026 Net County Cost is increasing by $9,542, or 14.9%. Supplies are decreasing by $2,490. Purchased Services will increase by $12,032, of which $4,127 is for vehicle repairs and maintenance. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 202 ORDINANCE ENFORCEMENT - 1000-21230 ICC_20340] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number of dispatched calls 2,599 2,880 3,161 Animals Transported to Shelter 759 643 701 Efficiency Measures FTEs per 10,000/capita 0.082 0.080 0.078 Per (county $1.56 $1.70 $1.91 capita cost support) GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: REGIONAL FORENSIC LABORATORY - 1000-21260 [CC_20360] DEPARTMENT DESCRIPTION: The limited forensic laboratory is jointly funded by the City of Greeley and Weld County. The two entities also have agreements for services on a contract basis. The laboratory provides forensic analysis of evidence and forensic computer analysis, latent prints, shoes and tires, controlled substances, and fire debris. It also has a DNA position assigned to the Denver CBI facility performing DNA analyses for Weld County in that lab. The laboratory meets the stringent requirements necessary for accreditation by the American Society of Crime Lab Directors. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $690,057 $765,015 $765,015 $765,015 Supplies 39,568 62,602 68,119 68,119 Purchased Services 97,402 101,461 98,348 98,348 Fixed Charges - - - - Capital 8,799 9,300 9,500 9,500 Gross County Cost $835,827 $938,378 $940,982 $940,982 Revenue 68,552 81,270 56,000 56,000 Net County Cost $767,274 $857,108 $884,982 $884,982 Budgeted Positions 5.0 5.0 5.0 5.0 SUMMARY OF CHANGES: 2026 Net County Cost is increasing by $27,874 or 3.25%. Supplies are increasing by $5,517. Of this increase much is attributed to purchases of small equipment items including a UV Crosslinker ($3,957), computer software, and Sumuri Recon ($1,350) and MSAB ($6,900). These increases are offset by reductions in Cellebrite licenses ($6,500), hard drives ($1,200), and lab supplies. Purchased Services is decreasing by $3,113. Capital costs will increase by $200 due of DME Forensic Workstations. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 204 REGIONAL FORENSIC LABORATORY - 1000-21260 ICC_20360] (CONTINUED) PERFORMANCE MEASURES (update for final) ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Partner agency cases submitted/ partner agency cases completed Total cases submitted to the NCRFL/ Total cases submitted to CBI Lab System. Court Testimony Appearances Efficiency Measures FTEs per 10,000/capita (23 FTE's, 8 GPD/WCSO) Per capita cost (county support) Effectiveness Measures (desired results) Quality Audit - Vault/ Personal Evidence/ Internal Proficiency Testing (Test Run/Errors) 1,993 / 2,555 2,063 / 2,811 2,187 / 3,120 3,555 / 3,614 / 3,752 / 19,185 20,766 22,347 48 52 60 0.140 $2.14 0.136 $2.31 0.133 $2.29 52 52 58 20/0 24/0 24/0 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: The Northern Colorado Regional Forensic Laboratory (NCRFL) is a consortium of 5 law enforcement agencies that have combined lab staff, along with CBI staff housed in Greeley, to provide forensic services to the Northern Colorado region, primarily to the participating agencies. Over the next year we will be aggressively working to lessen our backlog, provide continued education training to our staff members and decrease our turn -around times for all services we provide. 205 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: VICTIM ADVOCATE SERVICES - 1000-21300 [CC_20380] DEPARTMENT DESCRIPTION: The Victim Advocate Services Unit provides service for victims of crime through Victim Assistance (VALE/VOCA) funding. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $222,132 $231,172 $231,172 $231,172 Supplies 2,601 4,850 5,700 5,700 Purchased Services 36,789 64,953 85,693 85,693 Fixed Charges - - - - Capital - - - - Gross County Cost $261,522 $300,975 $322,565 $322,565 Revenue 128,661 102,126 92,984 92,984 Net County Cost $132,861 $198,849 $229,581 $229,581 Budgeted Positions 2.0 2.0 2.0 2.0 SUMMARY OF CHANGES: 2026 Net County Cost increases by $30,732. Part of this is due to a reduction in Revenue due to an anticipated reduction in grant funding for 2026. Supplies costs for 2026 are increasing by $850 of which $600 will be for uniforms for VSU to present a professional appearance. Purchased Services is increasing by $20,740. $16,830 of this increase is for SpidrTech Automated Survey Software Subscription and the remaining $3,910 will be for vehicle repairs and maintenance. RECOMMENDATION: Recommend approval. BOARD ACTION: 206 VICTIM ADVOCATE SERVICES - 1000-21300 ICC_20380] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number victims 562 404 560 of and witnesses served Victims 10,000/capita 12.51* 12.97* 13.28* served per Efficiency Measures FTEs 10,000/capita 0.054 0.053 0.052 per Per (county $0.36 $0.53 $0.60 capita cost support) GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. *to be updated in final budget book. BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: MULTI -JURISDICTIONAL DRUG TASK FORCE - 1000-21410 [CC_20320] DEPARTMENT DESCRIPTION: Multi -Jurisdictional Drug Task Force provides drug interdiction by overt and covert investigation throughout Weld County. This is the only drug or narcotics unit for any law enforcement agency in Weld County. Task Force personnel are directly supervised by the Greeley Police Department with policy and strategic direction from a Control Group of area chiefs and the Sheriff. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $352,104 $342,782 $342,782 $342,782 Supplies - - - - Purchased Services 70,248 71,000 71,000 71,000 Fixed Charges - - - - Capital - - - - Gross County Cost $422,352 $413,782 $413,782 $413,782 Revenue - - - Net County Cost $422,352 $413,782 $413,782 $413,782 Budgeted Positions 2.0 2.0 2.0 2.0 SUMMARY OF CHANGES: There are no new requests for the 2026 budget period. This budget has successfully remained flat, as requested. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 208 MULTI -JURISDICTIONAL DRUG TASK FORCE - 1000-21410 ICC_20320] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Criminal Cases Opened 148 160 172 Drug Arrests 119 128 137 Search Warrants Executed 23 25 27 Cocaine Seizures (Pounds) 10.69 12 14 Methamphetamine Seizures (Pounds) 29.04 32 34 Marijuana Seizures (Pounds) 39.28 42 44 Meth Lab Seized 0 1 1 Efficiency Measures FTEs 10,000/capita 0.054 0.053 0.052 per Per (county $1.15 $1.10 $1.08 capita cost support) GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: INMATE SERVICES - 1000-24410 [CC_20220] DEPARTMENT DESCRIPTION: The Inmate Services Unit provides and oversees professional jail support services such as medical care, food preparation, and facility programming to meet statutory mandates. This unit consists of licensed and unlicensed mental health professionals, inmate classification staff and a part- time inmate chaplain who coordinates community volunteer services. The staff assesses inmate suicide risk, develops case management plans for inmates with special needs, and provides other programming to include Right to Read, trusty prisoner work and the coordination of community -based services. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $2,078,228 $2,466,755 $2,586,619 $2,466,755 Supplies 43,560 52,626 75,738 75,738 Purchased Services 9,397,184 10,680,380 10,978,754 10,978,754 Fixed Charges - - - - Capital 80,229 - - Gross County Cost $11,599,200 $13,199,761 $13,641,1 1 1 $13,521,247 Revenue 1,459,196 549,500 963,000 963,000 Net County Cost $10,140,004 $12,650,261$12,678,111$12,558,247 Budgeted Positions 20.0 20.0 21.0 20.0 SUMMARY OF CHANGES: 2026 Net County Cost is increasing by $27,950, per the requested budget. The increase includes reclassifying the Chaplain position from a contract position for $78,883 annually to a salaried position of $119,864 (including fringe). Supply cost increases by $23,112. This increase is allocated as follows: $5,000 for medical equipment replacement, $16,500 for updated dental equipment, and approximately $2,000 for small kitchen equipment. Purchased services cost is projected to increase by $298,374. This rise in cost is primarily attributable to an increase of $169,749 in the existing inmate health services contract. The inmate food service contract is increasing by $127,400, as part of the set contractual increase. Revenue is forecasted to increase by $413,500 compared to the 2025 budget. 210 INMATE SERVICES - 1000-24410 ICC_20220] (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: The FTE position for Chaplain was removed as it was not recommended for a year where expenses were requested to remain flat, however, this is a policy issue for the board. BOARD ACTION: PERFORMANCE MEASURES: Included in Security Unit (1 000-244 1 5) Summary. GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. 211 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: SECURITY UNIT - 1000-24415 [CC_20230] DEPARTMENT DESCRIPTION: The North Jail is a secure adult detention facility for offenders awaiting adjudication or serving court sentences. Colorado Statutes require the Sheriff to receive and safely keep all adult prisoners lawfully committed and hold them in a clean, wholesome, safe, and well -maintained jail. Additionally, a custodial crew is part of this unit and responsible to clean the North Jail Complex. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $25,615,451 $28,488,161 $28,465,734 $28,465/734 Supplies 39,504 63,086 94,458 94,458 Purchased Services 120,573 97,466 101,345 101,345 Fixed Charges - - - - Capital 10,986 - - - Gross County Cost $25,786,514 $28,648,713 $28,661,537 $28,661,537 Revenue 594,695 480,000 200,000 200,000 Net County Cost $25,191,819 $28,168,713 $28,461,537 $28,461,537 Budgeted Positions 205.0 205.0 205.0 205.0 SUMMARY OF CHANGES: 2026 Net County Cost is increasing by $293,000 or 1%. The increase includes a reduction in Personnel Services due to the reclassification of 6 Corporals down to Detention Deputies (-$72,725), and an increase due to adding one lieutenant for jail administration ($50,298). Supply cost is projected to increase by $31,372 due to increased perimeter safety equipment such as active shooter response kits and ballistic helmets, as well as replacements of worn-out equipment. Purchased services is increasing by $3,879, driven by a $3,279 increase in vehicle maintenance and repair costs. Revenue is forecasted to decrease by $280,000 based on shorter DOC holdings which affect inmate stay reimbursements. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 212 SECURITY UNIT - 1000-24415 ICC_20230] (CONTINUED) PLEASE NOTE: Detentions Division Efficiency Measures are calculated by combining Booking Unit (21110), Inmate Services (24410), Security Unit (24415) and Courts and Transportation Unit (24420). These are the numbers used for calculations: Year FTEs Figure Type County Population Per Capita Net Cost 2017 232 Past 304,600 24,972,838 2018 265 Past 314,350 28,898,686 2019 279 Past 323,650 31,333,165 2020 286 Past 331,893 34,348,350 2021 309 Past 340,020 36,474,547 2022 314 Past 345,150 37,396,579 2023 314 Past 358,111 38, 655, 744 2024 290 Estimated 366,309 46,654,334 2025 290 Projected 374,917 50,238,022 2026 213 SECURITY UNIT - 1000-24415 ICC_20230] (CONTINUED) COMBINED PERFORMANCE MEASURES FOR ALL OFFENDER SUPERVISION ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Avg. Secure Jail Population Number of Offenders Transported to Court Appearances New Detention Deputies Entering Basic Training Projects Managed (Quality control, safety standards, contractor compliance, completion timelines) Facilities Managed (Maintenance coordination and contract compliance on SO buildings and Property) Vendor Contracts Managed (Hardware, software, technologies associated with building and services) Work Orders (Submitted and reviewed) Efficiency Measures Detention Division FTEs per 10,000 Capita Per Capita Net County Cost Average Medical Cost Per Inmate Daily Avg. Food Cost Per Inmate Daily 591 13,122 34 3 5 5 1,985 7.892 $125.26 35.58 6.76 44% at 600 13,500 25 4 5 5 2,000 7.713 $132.74 39.73 7.31 45% at 625 13,800 20 4 5 6 2,020 7.536 $73.96 38.88 7.58 47% at Secure Facility Occupancy Rate 591/1335 600/1335 625/1335 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. 214 BUDGET UNIT REQUEST SUMMARY Department: SHERIFF'S OFFICE Budget Unit: COURTS AND TRANSPORTATION UNIT - 1000-24420 [CC_20210] DEPARTMENT DESCRIPTION: Colorado Revised Statute 30-1-1 14(2) requires the Sheriff to assist the District Attorney and the Courts of record in the county. 94 CV 419, Div. I, 19th Judicial District, August 17, 1994, ordered the Sheriff to provide security for the Weld County Courthouse. This unit provides the transportation of inmates held on Weld County court orders in other jurisdictions back to Weld County. Additionally, the unit is responsible to coordinate and facilitate the transportation of inmates to and from the North Jail Complex to their court appearances at the court complex. This unit supports the resources to comply with all these requirements. Resources 2024 Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Actuals Personnel Services $5,054,701 $5,353,427 $5,353,427 $5,353,427 Supplies 16,100 35,803 22,715 22,715 Purchased Services 940,436 959,811 972,757 972,757 Fixed Charges - - - - Capital - - - - Gross County Cost $6,011,236 $6,349,041 $6,348,899 $6,348,899 Revenue 30,263 40,000 40,000 40,000 Net County Cost $5,980,973 $6,309,041 $6,308,899 $6,308,899 Budgeted Positions 35.0 35.0 35.0 35.0 SUMMARY OF CHANGES: 2026 Net County Cost is decreasing by $142. Supplies are decreasing by $13,088 due to less requests for small equipment and smaller requests for replacements and upgrades. Purchased Services increased by $12,946 of which $4,819 was related to increased vehicle repairs and maintenance. The remainder of the increase is for approximately $12,000 more in transport costs offset very slightly by small reductions elsewhere. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES: Included in Security Unit (1 000-244 1 5) Summary. GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: see the Detention Division and Patrol Division Goals that follow the Sheriff's Office Summary page. 215 BUDGET UNIT REQUEST SUMMARY Department: COMMUNICATIONS Budget Unit: COUNTY -WIDE COMMUNICATIONS - 1000-22100 [CC_20350] DEPARTMENT DESCRIPTION: The Weld County Regional Communications Center (WCRCC) provides dispatch services for 22 law enforcement agencies, 19 fire departments, 5 rescue/ambulance departments, and local government including Public Works. Weld County assumed management of the WCRCC on September 2, 2013. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $9,414,216 $12,428,978 $12,350,694 $12,350,694 Supplies 23,105 51,700 51,700 51,700 Purchased Services 1,889,598 2,149,281 2,256,492 2,256,492 Fixed Charges 8,686 11,000 10,900 10,900 Capital - - - - Gross County Cost $11,335,605 $14,640,959 $14,669,786 $14,669,786 Revenue 11,580,665 9,508,605 10,398,096 10,398,096 Net County Cost $(245,059) $5,132,354 $4,271,690 $4,271,690 Budgeted Positions 102.0 109.0 108.0 108.0 SUMMARY OF CHANGES: The 2026 budget request includes the reduction of 1 FTE (-$91,010) due to increased efficiencies and the reclassification of 1 Guard Terminal Specialist to a Law Specialist ($12,726) for quality assurance in Personnel Services. There are no proposed changes to Supplies for 2026. Purchased Services increased due to phone maintenance costs for an increased number of users. Fixed charges reflect a reduction of $100. Revenue increases by $907,423 which accounts for the cost allocation plan still contributing to 40% of unreimbursed expenses, and small increases with the Adams County FRCC user agreement which is in year 6 out of 10 years total. A small reduction in revenue of $17,932 was reflected as one agency paid off their lease agreement. 216 COMMUNICATIONS - 1000-22100 ICC_20350] (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 2025 ACCOMPLISHMENTS: 1. Ensure Healthy, Safe, and Livable Communities: Kicked off protocol implementation for Emergency Fire Dispatch and Emergency Police Dispatch protocols. Go -Live 01/26/26 2. Plan for Resilient Infrastructure, Facilities & Resources: Performed radio system upgrades to newest release at the time of implementation. Also assumed higher level involvement with planning committees. 3. Be an Employer of Choice: Implemented the opener and closer model to improve skill set of Certified Training Officers and provide balance for training time. 2026 BUDGET GOALS AND PRIORITIES: 1. Ensure Healthy, Safe, and Livable Communities: Kicked off protocol implementation for Emergency Fire Dispatch and Emergency Police Dispatch protocols. Go -Live 01/26/26 2. Plan for Resilient Infrastructure, Facilities & Resources: Complete networking encryption methods across FRCC, Improve outage notification process for PSWC and FRCC. Complete county -wide update to addressing for oil/gas sites to improve emergency response. Evaluate site security and determine hardening methods. 3. Be an Employer of Choice: Implement Supervisor certification process to include a training curriculum and continuing education program complaint with APCO ANSI 3.102.0-2017. 4. Provide excellent, cost-effective service delivery: Achieve APCO Training Program Certification to demonstrate adherence to industry recommended standards as outlined in APCO ANSI 3.103.0-2010 to ensure employees are training to the highest standard of professional excellence. 217 COMMUNICATIONS - 1000-22100 ICC_20350] (CONTINUED) PERFORMANCE MEASURES Work Outputs E-911 Calls Non -911 Calls CAD Incidents for Law and Fire/Ambulance EMD Calls Wireless Subscriber Service Tickets Efficiency Measures FTEs per 10,000 per Capita Per Capita Cost - Operating Budget EMD Call per FTE CAD Incident per FTE ACTUAL 2024 147,605 207,124 391,878 23,216 466 2.776 $(0.67) 227 3,841 ESTIMATED 2025 155,000 290,000 410,000 25,000 480 2.899 $13.65 245 4,000 PROJECTED 2026 160,000 315,000 420,000 26,000 500 2.806 $11.10 250 4,100 218 BUDGET UNIT REQUEST SUMMARY Department: INFORMATION TECHNOLOGY Budget Unit: PUBLIC SAFETY INFORMATION SYSTEM - 1000-22400 [CC_21200] DEPARTMENT DESCRIPTION: Public Safety Information System provides a comprehensive, integrated criminal justice system serving multiple public safety agencies including computer -aided dispatch, criminal records management, jail records management, and prosecution system. Resources 2024 Actuals Approved 2025 Budget 2026 Requested Proposed Budget 2026 Budget Personnel Services $1,629,850 $1,701,930 $1,701,930 $1,701,930 Supplies 1,020,627 1,209,150 1,625,483 1,625,483 Purchased Services 14,626 22,550 22,550 22,550 Fixed Charges - - - - Contra Account - - - - Capital 108,534 - - - Gross County Cost $2,665,104 $2,933,630 $3,349,963 $3,349/963 Revenue 3,762,299 1,227,309 1,414,641 1,414,641 Net County Cost $(1,097,195) $1,706,321 $1,935,322 $1,935,322 Budgeted Positions 10.0 10.0 10.0 10.0 SUMMARY OF CHANGES: Net County Costs for 2026 are increasing by $229,001. Supplies are increasing by $416,333 which are specific to increases in software maintenance costs. Revenue is increasing $187,322 by the proportional share of expenses allocated to outside agencies. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 219 BUDGET UNIT REQUEST SUMMARY Department: COMMUNICATIONS Budget Unit: PUBLIC SAFETY WIRELESS COMMUNICATIONS - 1000-22500 [CC_20400] DEPARTMENT DESCRIPTION: Public Safety Wireless Communications provides wireless communication maintenance of radio equipment for all Weld County Regional Communications Center (WCRCC) users which are for 22 law enforcement agencies, 19 fire departments, 5 rescue/ambulance departments, and local government including public works. Weld County began offering this service in-house June 2018. Resources 2024 Actuals Approved 2025 Budget 2026 Requested Proposed Budget 2026 Budget Personnel Services $140,557 $147,698 $147,698 $147,698 Supplies 10,474 9,300 9,300 9,300 Purchased Services 6,994 102,322 102,322 102,322 Fixed Charges (548) 102,180 117,880 117,880 Contra Account - - - - Capital - - - - Gross County Cost $164,296 $314,920 $361,500 $361,500 Revenue 284,632 314,920 361,500 361,500 Net County Cost $(120,336) - - - Budgeted Positions 1.0 1.0 1.0 1.0 SUMMARY OF CHANGES: $15,700 increase in Supplies for purchases made by the office and charged to the agencies. No other requested changes. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 220 PUBLIC SAFETY WIRELESS COMMUNICATIONS - 1000-22500 ICC_20400] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS (to update in final budget): 1. Implemented TDMA to all Weld County sites. 2. Increased interoperability with public safety agencies surrounding Weld County. 3. Upgraded all backhaul microwave paths to be encrypted with AES encryption. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS (to update in final budget): 1. Perform radio system upgrade to newest release at time of implementation. 2. Obtain ICS/NIMS level certifications. 3. Assume more involvement with regional planning committees. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Service Tickets 466 480 500 Efficiency Measures FTEs 10,000/capita 0.027 0.027 0.026 per Per (county $(0.43) $0.00 $0.00 capita cost support) 221 BUDGET UNIT REQUEST SUMMARY Department: CORONER'S OFFICE Budget Unit: CORONER - 1000-23200 [CC_20600] DEPARTMENT DESCRIPTION: The Coroner's Office responds to all unattended deaths in Weld County. Autopsies are performed in all cases of suspicious death or at the discretion of the Coroner's or District Attorney's Office. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $1,361,361 $1,538,879 $1,538,879 $1,538,879 Supplies 22,792 48,948 55,200 48,948 Purchased Services 395,023 371,916 383,699 371,916 Fixed Charges 966 1,300 1,300 1,300 Capital - 8,000 - 8,000 Gross County Cost $1,780,142 $1,969,043 $1,979,078 $1,969,043 Revenue 26,125 63,000 63,000 63,000 Net County Cost $1,754,017 $1,906,043 $1,916,078 $1,906,043 Budgeted Positions 12.0 12.5 12.5 12.5 SUMMARY OF CHANGES: Supplies are increasing by $6,252 of which $17,100 are additional maintenance costs for VertiQ and Contexture. The offset is a reduction in Other Operating Supplies of $10,848. Purchased Services increase overall by $11,783. CCA annual membership fees are increasing by $322 and Medical Services by $9,750 for complex cases and additional exams and tests. Finally, Capital will decrease by $8,000 due a lift added to the budget and purchased in 2025. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 222 CORONER - 1000-23200 ICC_20600] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Continue to be host well -received team building events with other agencies to build comradery and better working relationships. 2. Continue to be a preferred provider of forensic services for Weld County. and neighboring communities/jurisdictions. 3. We have taken advantage of in -county training opportunities for staff (Active Shooter; compensation summary; mental health) 4. Activated and continue to "tweak" our coroner -specific database (VertiQ) with continued support from the IT department. 5. We have fully staffed our morgue (1.5 FTE) and our services are better than ever. 6. We are excited to be ordering our replacement forklift (body lift) for the cooler. This will enhance productivity. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Provide better feedback to investigators and improve report writing. 2. To be 100% staffed. We are currently hiring a medico -legal death investigator. 3. We are preparing one of our senior investigators for the Deputy II position to improve retention. 4. Continue to work with VertiQ to provide timely statistics and incorporate our historical case data. 5. Continue to evaluate the level of examination necessary to provide the best service for the deceased and community, while minimizing the cost to Weld County. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Total number reviewed 1,224 1,750 1,775 of cases Number investigated 787 825 1,010 of cases Number 295 295 300 of autopsies/examinations Efficiency Measures FTEs 10,000/capita 0.327 0.332 0.325 per Per (county $4.77 $5.07 $4.98 Average capita cost support) $1,291 $1,291 $1,300 cost per (with toxicology) autopsy/examination *to be updated in final budget 223 BUDGET UNIT REQUEST SUMMARY Department: JUSTICE SERVICES Budget Unit: PRETRIAL SERVICES - 1000-24100 [CC_21410] DEPARTMENT DESCRIPTION: Pretrial Services personnel collect and present relevant information the Court and other judicial officials regarding individuals recently arrested and booked into the Weld County Jail, along with recommendations for safe and appropriate pretrial release options. Personnel also provide supervision of defendants released prior to trial, with the objective of reducing unnecessary and costly pretrial incarceration, assuring court appearance compliance, and minimizing the risk of new criminal activity during the pretrial period. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $1,752,810 $1,922,293 $1,922,293 $1,922,293 Supplies 23,707 49,600 51,500 51,500 Purchased Services 226,495 432,200 464,200 464,200 Fixed Charges 1,635 1,700 1,700 1,700 Capital - - - - Gross County Cost $2,004,647 $2,405,793 $2,439,693 $2,439,693 Revenue 39,361 47,000 47,000 47,000 Net County Cost $1,965,287 $2,358,793 $2,392,693 $2,392,693 Budgeted Positions 16.5 17.0 17.0 17.0 SUMMARY OF CHANGES: The 2026 request includes an increase in Supplies of $1,900 for software as directed by IT. Purchased Services is increasing by $32,000 due to accounting for Shred -It services of $2,000 and adding $30,000 for language line services, substance use testing, security services, and transferring budget unit 24125-6379 into Pretrial Services. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 224 PRETRIAL SERVICES - 1000-24100 ICC_21410] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: Weld County Strategic Priority #1 - Ensure Healthy, Safe, and Livable Communities: Continued evidence based pretrial release risk assessment and supervision best practices of defendants in the community; assure defendants' court appearance and law abidance. Weld County Strategic Priority #4 - Be an Employer of Choice: Increased 0.50 FTE in Personnel Services, to move two (2) part-time positions to full-time to strengthen overall staffing model. Weld County Strategic Priority #5 - Provide Excellent, Cost -Effective Service Delivery: Continued variable cost avoidance to help manage expense of operating the jail. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: Continued achievement of all the above Weld County Strategic Priorities #1, #4 and #5. 1. Continued variable cost avoidance to help manage expense of operating the jail. 2. Formal collaboration with UNC's Department of Criminology and Criminal Justice to complete research of local and statewide practices of pretrial release decisions, of defendant community supervision conditions and delivery of Pretrial Services. 4. Professional development and training to enhance employee job satisfaction; completion of Leadership Academies by all managerial staff. S. Assist Courts and justice system stakeholders to deliver enhanced services to pretrial defendants with co-occurring illicit substance use and behavioral health disorders. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Pretrial Services Risk Assessments Defendants on Pretrial Supervision (ADP) Domestic Violence Screening Assessments Efficiency Measures FTEs per 10,000/capita Per capita net cost 3,000 1,580 830 0.449 $5.35 3,000 1,634 3,100 1,650 860 870 0.452 $6.27 0.442 $6.22 225 BUDGET UNIT REQUEST SUMMARY Department: JUSTICE SERVICES Budget Unit: WORK RELEASE - 24125 [CC_21420] DEPARTMENT DESCRIPTION: Pursuant to Section 18-1.3-106, G.R.S., Courts are authorized to utilize alternative sentencing programs. These programs provide a cost-effective option to traditional incarceration by offering structured supervision for low -risk offenders, helping to reduce reliance on secure custody while maintaining public safety. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $2,212,218 $2,328,931 $2,328,931 $2,328,931 Supplies 12,762 28,890 32,490 32,490 Purchased Services 150,747 267,339 232,947 232,947 Fixed Charges 1,908 2,000 2,000 2,000 Capital - - - - Gross County Cost $2,377,635 $2,627,160 $2,596,368 $2,596,368 Revenue 428,971 600,000 600,000 600,000 Net County Cost $1,948,664 $2,027,160 $1,996,368 $1,996,368 Budgeted Positions 20.0 20.0 20.0 20.0 SUMMARY OF CHANGES: 2026 requests include an increase to Supplies of $3,600 for fees and a $608 increase to the Comcast cable bill. Purchased Services decreasing by $35,000 due to moving costs to Pretrial Services for Electronic Monitoring and into the associated program costs. These changes result in a decrease of $30,792. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 226 Work Release/Electronic Monitoring - 1000- 24125 ICC_21420] (Continued) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: Weld County Strategic Priority #1 - Ensure Healthy, Safe, and Livable Communities: Deliver, safe community -based sentencing alternatives to create variable costs avoidance and savings and effective programs and employment and life -skills building opportunities to clients; 80% successful completion rate for Work Release program and 91% Electronic Home Monitoring programs. Weld County Strategic Priority #4 - Be an Employer of Choice: Over 90% staff retention rate. Weld County Strategic Priority #5 - Provide Excellent, Cost -Effective Service Delivery: Continue to provide alternatives to incarceration costs. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: Continued achievement of all the above Weld County Strategic Priorities #1, #4 and #5. 1. Increase residential daily subsistence rate at Work Release program by 1.06% ($16 to $17 per day). 2. Deliver, safe community -based sentencing alternatives to create variable costs avoidance and savings and effective programs and employment and life -skills building opportunities to clients. 3. Diversify in-house services for specialized offenders. 4. Professional development and training to enhance employee job satisfaction; completion of Leadership Academies by all managerial staff. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Avg. Work Release Clients ADP 80 80 90-100 Avg. Electronic Home Monitoring - ADP 45 45 50 - Efficiency Measures FTEs 10,000/capita 0.544 0.532 0.520 per Per capita net cost $5.30 $5.39 $5.19 227 BUDGET UNIT REQUEST SUMMARY Department: DISTRICT ATTORNEY'S OFFICE Budget Unit: ADULT DIVERSION SERVICES - 1000-24150 [CC_20800] DEPARTMENT DESCRIPTION: Adult Diversion Services offers persons charged with criminal offenses alternatives to traditional criminal justice or juvenile justice proceedings. Staff screens defendants for acceptance into the program and develop service plans to address defendants' risks and needs. Completion of the program will result in dismissal of charges or its equivalent. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $117,638 $186,726 $186,726 $186,726 Supplies - 500 500 500 Purchased Services 1,364 500 515 515 Fixed Charges 150 - 150 150 Capital - - - - Gross County Cost $119,152 $187,726 $187,891 $187,891 Revenue 5,550 10,000 10,000 10,000 Net County Cost $113,602 $177,726 $177,891 $177,891 Budgeted Positions 1.5 1.5 1.5 1.5 SUMMARY OF CHANGES: $165 in increases are requested for 2026. Purchased Services will increase $15 for printing costs and Fixed Charges will increase $150 for employee appreciation. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: As a state official the District Attorney does not provide workload measures or goals in the budget document. 228 BUDGET UNIT REQUEST SUMMARY Department: JUSTICE SERVICES Budget Unit: COMMUNITY CORRECTIONS - 24200 & 24220 [CC_21400] DEPARTMENT DESCRIPTION: Through local government, a Community Corrections Board is authorized, under Title 17, Article 27 of the Colorado Revised Statute, to administer funds allocated by the Colorado legislature through the Division of Criminal Justice (DCJ) for administration and placement of offenders into a community corrections program. The Weld County Community Corrections Board, under the authority of the Board of Commissioners of Weld County, and through the department, sub -contracts with a selected vendor to provide residential and non-residential supervision services of adult felony offenders sentenced directly to the program as, or in lieu of, a transition from prison. Justice Services oversees all aspects to the daily administration of community corrections. Resources 2024 Actuals 2025 2026 Requested Proposed Budget 2026 Approved Budget Budget Personnel Services $117,384 $118,211 $130,352 $130,352 Supplies 775 5,000 2,000 2,000 Purchased Services 4,701,086 4,095,817 4,253,225 4,253,225 Fixed Charges 26,052 6,000 3,200 3,200 Capital - - - - Gross County Cost $4,845,297 $4,225,028 $4,388,777 $4,388,777 Revenue 4,823,614 4,222,379 4,386,128 4,386,128 Net County Cost $21,682 $2,649 $2,649 $2,649 Budgeted Positions 1.4 1.4 1.4 1.4 SUMMARY OF CHANGES: The state allocation for the placement of adult offenders for the following services for SFY 25/26: $3,878,636 for Residential Diversion, Transition, Condition of Probation and Condition of Parole placements (148 beds); $199,545.50 for Non -Residential Diversion services (55 slots); $75,000 for Offender Treatment Support Services; $76,321.36 for Facility Payment funding to lessen vendor staff turnover and promote evidence -based programming. Increase in Personnel Services to account for anticipated COLA and correcting the allocation of benefits. Supplies, Purchased Services and Fixed Charges will be decreasing by $3,000, $3,681, and $2,800 respectively to offset the personnel cost increases. The contractor lease rate was adjusted to cover the increase in utilities and other maintenance costs at the facility, for a budgeted amount of $351,050 for 2025/26. This amount is listed as a revenue under Non -Departmental Budget Unit #1000- 90100. 229 COMMUNITY CORRECTIONS ADMINISTRATION - 1000-24200 & 24220 ICC_21400] (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: Weld County Strategic Priority #1 - Ensure Healthy, Safe, and Livable Communities: 1. Provided ongoing taxpayers' savings with less expensive and effective placement alternatives to jail and prison incarceration for adult offenders. Completed Request for Proposal (RFP) process to select Community Corrections Services provider and updates to the facility Lease Agreement. 2. Correctly and promptly, screened all offender referrals from the Courts, the DOC/Parole for possible placement in a community corrections program; screened to assure for low recidivism and successful placements; scheduled auditing of program performance in adherence to contractual expectations; and execution of new Master Contract with the State. Weld County Strategic Priority #4 - Be an Employer of Choice: 100% employee retention rate. Weld County Strategic Priority #5 - Provide Excellent, Cost -Effective Service Delivery: 1. Correctly received, managed, and processed all state -allocated funds. 2. Provided ongoing taxpayers' savings with less expensive and effective placement alternatives to jail and prison incarceration for adult offenders. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: Continued achievement of all the above Weld County Strategic Priorities #1 and #5. 1. 1. Correctly and promptly, screen all offender referrals from the Courts, the DOC/Parole for possible placement in a community corrections program; screen to assure for low recidivism and successful placements; implement new Structured Decision -Making Tool for the Weld County Community Corrections Board. 2. 2. Continue daily oversight of day-to-day community corrections operations and with physical plant upkeep and maintenance of the Community Corrections Facility. 3. 3. Continue schedule auditing of program performance in adherence to contractual expectations. 4. 100% compliance to receive, manage, and process all state -allocated funds. 5. Continued ongoing taxpayers' savings with less expensive and effective placement alternatives to jail and prison incarceration for adult offenders. 230 COMMUNITY CORRECTIONS ADMINISTRATION - 1000-24200 & 24220 ICC_21400] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Intervention Community Corrections Services (contractor): Total Average Daily Populations of Offender Populations by Type - Residential Transition, Residential Diversion, and Non -Residential Diversion Annual Referrals for Screening and Placement Efficiency Measures FTEs per 10,000/capita Per capita cost (county support) 170 170 180 800 800 0.039 0.038 $0.06 $0.01 800 0.037 $0.01 231 BUDGET UNIT REQUEST SUMMARY Department: PLANNING AND ZONING Budget Unit: BUILDING INSPECTIONS 1000-25100 [CC_12510] DEPARTMENT DESCRIPTION: Building Inspection administers building codes, reviews plans, and makes on -site inspections during each phase of building construction to ensure minimum life safety requirements are met. The Department also assists Weld County citizens in understanding and applying the International Building Codes consistent with protecting the health, safety, and welfare of our citizens. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $1,488,292 $1,696,970 $1,706,168 $1,706,168 Supplies 114,197 158,945 185,446 185,446 Purchased Services 38,207 81,978 85,728 85,728 Fixed Charges 376,877 - - - Capital - - - - Gross County Cost $2,017,573 $1,937,893 $1,977,342 $1,977,342 Revenue 1,951,487 2,285,000 2,285,000 2,285,000 Net County Cost $66,086 $(347,107) $(307,658) $(307,658) Budgeted Positions 14.0 13.0 14.0 14.0 SUMMARY OF CHANGES: Personnel Services includes a 2025 mid -year request to reclassify a Permit Tech I to Permit Tech II which was approved for $9,198. Supplies are increasing by $1,000 for logo gear for staff to maintain a consistent and professional appearance when interacting with citizens, as well as an additional $500 for office supplies. Purchased Services will increase by $25,001 for Accela, AGT, Bluebeam and Selectron increased software costs. Additions of $2,350 and $1,000 are included in Purchased Services for increased travel and certifications costs for continuing education. These training sessions are not available locally, necessitating out-of- town travel to attend conferences and certification workshops. Without adequate funding, staff risk losing their certifications, which would jeopardize the department's ability to maintain compliance with regulatory requirements and industry standards. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. 232 BUILDING INSPECTION - 1000-251001CC_12510] (CONTINUED) BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: Fee Study Analysis: • Ensuring costs fairly reflect service delivery while remaining competitive with neighboring jurisdictions. Fee types include building permits, development applications and inspection fees. Improved Service of Scheduling Inspections: • Implemented Selectron Voice Response (IVR), which is an automated phone system integrated with Accela to streamline inspection requests and improve department productivity and customer service. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: • Ensure Healthy, Safe and Livable Communities by enforcing building codes to ensure public safety standards. • Balance Growth and Development by responsibly evaluating applications, ensuring consistency and maintaining fair and uniform standards across the county. The Building Department continues to update codes and policies that support balanced growth and development. These improved processes align to provide excellent, cost-effective service delivery to ensure county codes and policies continue to improve customer service and experiences. • Plan for Resilient Infrastructure, Facilities, and Resources by conducting thorough inspections to verify compliance with standards and providing expert advice on building requirements and best practices. • Be an Employer of Choice by implementing creative and diverse methods for attracting and retaining a department workforce that is skilled and dedicated. Supports employees in achieving their goals by providing increased training opportunities and leadership programs. • Provide Excellent, Cost -Effective Service Delivery by reviewing processes and procedures to ensure that citizens and communities receive the best and most cost-effective services. • Enhance Accessible Communication, Outreach, and Awareness by collaborating with the Communications Department to enhance accessible communication, outreach, and awareness by proactively communicating the Accela Citizen Access online building permit submittal process to improve government efficiencies. 233 BUILDING INSPECTION - 1000-251001CC_12510] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Total Number Building Permits Issued of 1,925 2,118 2,390 Number inspections 5 5 5 Number of Inspectors performed 1,790 1,969 2,166 of Number Plan Reviews 3 3 3 Number of Plans Examiners 5 5 5 Efficiency of Measures FTEs Per capita per 1O,OOO/capita cost (county support) O.381 $O.18 $(0.92) 0.346 0.364 $(O.8O) BUDGET UNIT REQUEST SUMMARY Department: OIL AND GAS ENERGY DEPARTMENT Budget Unit: OIL AND GAS ENERGY - 1000-25200 [CC_12300] DEPARTMENT DESCRIPTION: The Oil and Gas Energy Department is responsible for permitting, regulating, and enforcing surface and air oil -and -gas operations for drilling sites located in unincorporated areas of Weld County. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $991,070 $1,264,546 $1,440,751 $1,427,572 Supplies 34,621 35,200 37,500 37,500 Purchased Services 427,358 382,803 138,250 134,750 Fixed Charges 747 900 800 800 Capital - - - Gross County Cost $1,453,796 $1,683,449 $1,617,301 $1,600,622 Revenue 527,193 537,500 506,500 506,500 Net County Cost $926,603 $1,145,949 $1,110,801 $1,094,122 Budgeted Positions 8.0 9.0 8.0 8.0 SUMMARY OF CHANGES: Personnel Services is increasing due to a request to reclassify Oil & Gas Inspector II position to Lead Oil & Gas Inspector position, and to request reclassify a Regulatory Analyst I to II. Additional changes to Personnel Services include moving Planning staff related to Oil & Gas into the correct department, as well as moving one Engineer over to Planning. This will eliminate the need for chargebacks. Supplies are increasing $1,400 related to the IT software allocation memo, as well as $1,000 for uniforms and logo apparel to maintain a professional appearance when interacting with the public. Purchased Services decreased primarily due to the removed charge -back from Planning. FINANCE/ADMINISTRATION RECOMMENDATION: The reclassifications are not recommended during a flat budget year. Finance also removed the increase in credit card fees, as this is being addressed in 2026 with Workday. Recommend approval as amended. 235 OIL AND GAS ENERGY - 1000-25200 ICC_12300] (CONTINUED) BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS (to be updated for final budget): 1. Tied to Strategic Priority 2 - IGAs continue to be developed and signed with municipalities, which allows OGED to take lead on oil and gas permitting while partnering with the municipality on inspection and enforcement items. 2. Tied to Strategic Priority 5 - Removed oil and gas building permit process for equipment from Department of Planning Services and moved to OGED. This eliminated a duplicative process which saved additional time and submittal requirements (which also equates to saving money). 3. Tied to Strategic Priority 6 - OGED webpage 97%+ ADA accessible. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS (to be updated for final budget): 1. Retain qualified staff. 2. Develop code and processes for deep geothermal and enhance current processes for 1041 WOGLA (upstream / Class II / Class VI) and LAP permitting, with the goal of maintaining or improving upon processes which efficiently and effectively regulates land use issues pertaining to oil and gas development. 3. Identify additional opportunities to assist municipal partners with oil and gas permitting within their boundaries. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs LAP Permits 11 13 0 WOGLA Sundry requests permits 89 60 50 70 125 35 Inspections 586 500 850 Efficiency Measures FTEs 10,000/capita 0.218 0.239 0.208 per Per (county $2.52 $3.05 $2.89 capita cost support) 236 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: NOXIOUS WEEDS - 1000-26100 [CC_30200] DEPARTMENT DESCRIPTION: The Noxious Weeds division is responsible for noxious weed control and enforcement in the county. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $660,914 $780,794 $784,002 $784,002 Supplies 61,404 90,480 79,980 79,980 Purchased Services 442,047 500,578 563,097 563,097 Fixed Charges 14,851 24,500 24,500 24,500 Capital 16,274 20,000 - - Gross County Cost $1,195,490 $1,416,352 $1,451,579 $1,451,579 Revenue 21,192 6,000 6,000 6,000 Net County Cost $1,174,298 $1,410,352 $1,445,579 $1,445,579 Budgeted Positions 4 FTE, 8 PT 6 FTE, 5 PT 6 FTE, 5 PT 6 FTE, 5 PT SUMMARY OF CHANGES: Personnel Services is increasing $3,208 for increased overtime due to additional hours and increased hourly costs. Supplies decreased a total of $9,938. Software is down $10,500 for eliminating Accela licenses for 4 staff members. Purchased Services is increasing $61,957, of which $24,787 is for increased tree trimming and tub grinding costs as well as $37,320 for increased vehicle repairs and maintenance, with a decrease of $150 for small equipment repairs. Capital is decreasing $20,000 as no additional purchases are planned. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 237 NOXIOUS WEEDS - 1000-26100 ICC_30200] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Hired two full-time, year-round staff members to carry out landowner compliance/education and to mow tumble weeds and gravel roads year- round 2. Continued to expand the UAS Program documenting projects, treating noxious weeds, and providing training opportunities. The units were used on at least 20 different projects. 3. Worked within the budget and staffing to carry out regular spraying and mowing activities, along with mapping and seeking uniformed compliance from landowners around unincorporated Weld County. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Expand the UAS Program and software to assist other divisions and department in quantifying their assets. Documenting projects, inventory and assisting with work on 25 various projects throughout the year. 2. Provide training opportunities to maintain licensing as well as the ability to acquire skills that offer the possibility of advancement for full-time staff. 3. Continue to evaluate processes and procedures to safely and effectively address noxious weeds and enhance desirable vegetation within Weld County. This includes a 5 -year soil regeneration project at five different sites to build soil health and establish permanent grass cover. 4. Enhance the use of communication platforms while increasing awareness of the program. This includes cost -share funding with landowners via Facebook and X feeds, along with the website, emails, presentations, educational booths and other opportunities as presented. PERFORMANCE MEASURES ACTUAL ESTIMATED 2024 2025 PROJECTED 2026 Work Outputs Mowing Lane Miles 2,717 2,500 2,500 Spraying Acres Sprayed Lane Miles 6,751 1,393 1,000 7,500 1,000 7,500 Efficiency Measures FTEs 10,000/capita 0.109 0.160 0.156 Per per (county $3.20 $3.75 $3.76 capita cost support) BUDGET UNIT REQUEST SUMMARY Department: BOARD OF COUNTY COMMISSIONERS Budget Unit: OFFICE OF EMERGENCY MANAGEMENT - 1000-26200 [CC_21 600] DEPARTMENT DESCRIPTION: Section 24-33.5-707 (2), C.R.S., requires each county to maintain a Disaster Agency which has jurisdiction over and serves the entire county. The Director or Coordinator of the Disaster Agency is responsible for the planning and coordination of local disaster services, developing plans, and coordinating emergency planning in case of either natural or other disasters on county, state, and federal level. The focus for OEM is All -Hazards Planning and Coordination with county departments, agencies organizations in cooperation with towns and cities. Resources 2024 Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Actuals Personnel Services $688,443 $719,076 $719,076 $463,283 Supplies 29,489 1 1 1,896 37,602 37,602 Purchased Services 42,037 173,256 96,497 90,997 Fixed Charges 210 500 500 300 Capital - - - - Gross County Cost $760,179 $1,004,728 $853,675 $592,182 Revenue 337,339 412,167 287,050 Net County Cost $422,840 $592,561 $566,625 $592,182 Budgeted Positions 5.0 5.0 5.0 3.0 SUMMARY OF CHANGES: Changes to the OEM budget include reduction in expenses for hazard mitigation projects and adjustments to contracted maintenance costs. VEOCI $17,002.00 up from $14,700.00 this also includes an increase of 5 additional licenses. EMPG funding is reduced due to the State not receiving the Notice of Funding and DHSEM questions if the state can sign the Terms and Conditions for the Homeland Security Grants. Reference SB25-276 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend reduction of two FTE ($255,793) due to reduction in grant revenues of $287,050, as well as reduction of Professional Services ($35,700). Recommend approval of amended 2026 budget. BOARD ACTION: 239 OFFICE OF EMERGENCY MANAGEMENT - 1000- 26200 ICC_21600] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. We continued integrating Hazmat incident response and Access & Functional Needs (AFN) considerations into all drills and exercises. As of June 2025, we completed nine exercises totaling 44 hours with 233 participants. Additionally, we conducted three trainings totaling 62 hours, reaching 61 students. Looking ahead, we have 21 training courses, and 12 exercises scheduled, with an anticipated investment of 208 staff hours and an expected reach of 412 participants. 2. We continued developing hazard analysis reports for high -hazard chemical facilities. As of June 2025, we have completed two comprehensive hazard analyses for high -risk facilities and approved 28 Emergency Action Plans (EAPs) and Tactical Response Plans (TRPs), totaling over 100 staff hours. We are on track to complete 10 high -risk hazard analyses by the end of 2025. Notably, the Bishop Well incident demonstrated the value of investing staff time in hazard analysis, as the report served as a vital tool throughout the incident response. 3. We are collaborating with GIS and Communications to develop a public - facing map for the LEPC webpage that displays chemical facilities in Weld County. This tool will allow residents to identify any chemical facility within a six -mile radius of their address. The project is anticipated to be completed by the end of the 2025 calendar year. 4. We collaborated with the IT Department, Dispatch, and the Cybersecurity and Infrastructure Security Agency (CISA) to deliver cybersecurity exercises in July 2025. These exercises served as preparation for a full-scale cybersecurity exercise scheduled for 2026. Once the exercises are completed, we will compile and share lessons learned. 5. Updated the Weld County Hazard Mitigation Plan with key milestones as follows: 1. Notice of award issued: March 3, 2025 2. Vendor contract executed: March 17, 2025 3. Complete Hazard Identification and Risk Assessment (HIRA): July 2025 4. Develop Mitigation Actions: September 2025 5. Review draft plan: November 2025 6. Public review period: November 25, 2025 7. State review: December 2025 8. FEMA review and approval: January 2026 9. Plan adoption: February 2026 6. We continued coordinating with Dispatch to add premise warnings for Hazmat facilities across Weld County. As of June 2025, 25 new premise alerts have been added, and we anticipate completing an additional 100 by the end of the year. 240 OFFICE OF EMERGENCY MANAGEMENT - 1000- 26200 ICC_21600] (CONTINUED) 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS (Continued): 7. We coordinated with the Weld County Department of Public Health and Environment (WCDPHE) and Dispatch to support community engagement efforts. In 2025, we are scheduled to attend 14 community events, with an anticipated 100 staff hours dedicated and a goal of reaching 1,000 residents. 8. We identified and implemented cost -saving strategies by optimizing existing software and applying industry best practices. In 2025, we enhanced VEOCI to streamline operations, enabling us to retire Orion and Salamander Tracker and reduce the number of ReadOp licenses in our operating budget starting in 2026. This approach will continue as we validate our processes and ensure uninterrupted service delivery. 2026 BUDGET GOALS AND PRIORITIES: 1. Enhance All -Hazards Preparedness: Integrate Hazmat incident response and AFN considerations into 100% of scheduled drills and exercises, with updated protocols and post -exercise evaluations. 3. Advance Hazard Risk Analysis: Complete and publish updated hazard analysis reports for 12 identified Tier II high -hazard chemical facilities by Q4 2026. 4. Strengthen Interagency Coordination: Formalize and implement a community event coordination protocol with the Health Department, Human Services, Sheriff's Office, and Dispatch to improve unified response and communication. 5. Optimize Emergency Management Delivery: Streamline Emergency Management operations to improve efficiency by 10% through lean process improvements, while aligning with BoCC strategic goals and preparing for a complete loss of federal grant funding. 6. Implement Cost -Saving Alternatives: Apply identified cost -saving strategies by maximizing the use of existing software and aligning with industry standards to prepare for the 2027 budget cycle. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number of Training and Exercise Hours 190 208 180 Number of people participating Trainings and Exercises 433 412 464 Number of inspections and/or reports 15 20 28 Number of incidents OEM assigned to 391 482 570 241 OFFICE OF EMERGENCY MANAGEMENT - 1000- 26200 ICC_21600] (CONTINUED) PERFORMANCE MEASURES (CONTINUED) Number of incidents OEM supported Number of community events supported Efficiency Measures FTEs per 10,000/capita Per capita cost ACTUAL ESTIMATED PROJECTED 2024 2025 2026 17 10 12 19 14 16 0.140 $1.37 0.136 $1.32 0.133 $1.43 Mission Statement: To support Weld County and its citizens in Preparedness, Prevention, Mitigation, Response, and Recovery using a Comprehensive All - Hazards approach, and to develop and sustain broad and sincere relationships among individuals and organization to encourage trust, advocate a team atmosphere, build consensus, and facilitate communication. Weld OEM Mission aligning to the Weld County 2023-2028 Strategic Plan 1A. Formalize a county -wide coalition focused on public health and safety programming to increase outreach and awareness. • OEM will coordinate and work with WCDPHE, Human Services, Sheriff's Office, and Dispatch to provide community outreach, preparedness, and resources. • With the formation of Whole -Community Groups, OEM will continue to bolster current relationships and strive to increase relationships to grow the coalition. 1 E. Enhance awareness, use, and exchange of survey data, and other strategies across departments to support effective service provision. • OEM will continue to use all available data sources to address Whole Community needs and capability gaps. 1 F. Enhance access to health and safety services to best reach all in our community. 1) OEM will work with external stakeholders to ensure community members have access to vital emergency preparedness information to assist residents to prepare for emergencies and actions needed to take during an emergency. 2D. Encourage and consider all potential forms of energy development. • OEM will continue to coordinate and work with Weld County Oil and Gas, and Planning Departments to review all required Emergency Action plans and ensure they address all life safety and property conservation concerns. 242 OFFICE OF EMERGENCY MANAGEMENT - 1000- 26200 ICC_21600] (CONTINUED) 2E. Continue to monitor, mitigate, and protect water resources to the best of Weld County's ability. • OEM will monitor and recommend mitigation and action items, as needed, to help protect Weld County's water resources. • Due to EPA changes, OEM will continue to coordinate with community water systems to mitigate potential impacts to their water systems. 3A. Maximize resources to leverage infrastructure funding and lifecycle infrastructure costs. • OEM will seek and recommend grant funding opportunities to help Weld County with funding infrastructure costs. 3C. Maintain operational plans to ensure resilient infrastructure. • OEM will continue to maintain emergency plans to help protect Weld County infrastructure before, during, and after a disaster strikes. 3D. Maximize partnerships and involvement with non-profit and private sectors to solve infrastructure challenges. • OEM continues to strengthen relationships with the Colorado Preparedness Response Network (CPRN) to assist with protecting oil and gas assets within Weld County. 3E. Use data and technology to develop project budgets, forecasts, and other department work plans. • OEM will utilize available data and technology to forecast unmet needs, challenges, or new innovations to assist with identifying projects and work plans to adjust the budget accordingly. 4D. Provide training and opportunities that support career advancement and foster new ideas and innovation. • OEM will identify training opportunities and innovation concepts to send OEM staff and county employees to bolster preparedness capabilities. In addition, OEM will, to the best of our abilities, bring the training back and provide the training to external stakeholders to continue to strengthen our capabilities county wide. 5A. Review process and procedures to ensure that citizens and communities receive best and most cost-effective services. • OEM will continue to innovate processes and procedures to ensure ALL stakeholders receive the best and most cost-effective service from Weld County OEM. 5C. Create mechanisms for feedback and dialogue with the community regarding projects, initiatives, and service needs to increase awareness and understanding. • OEM continues to elicit information from the community and first responders on current incidents and needs to increase awareness and understanding. 243 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: GENERAL ENGINEERING - 1000-31100 [CC_30130] DEPARTMENT DESCRIPTION: The General Engineering division provides engineering services for bridge designs; field survey operations to establish line and grade control; administrative and inspection work in utility and subdivision construction; laboratory tests to determine soil properties, construction and materials quality; and all phases of highway engineering, bridge engineering, design and construction inspection. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $3,595,169 $4,629,785 $4,724,824 $4,629/785 Supplies 281,658 360,766 431,458 430,258 Purchased Services 4,713,756 22,385,579 12,138,476 2,600,396 Fixed Charges 5,679,399 7,350,417 2,957,350 2,957,350 Capital 167,025 66,500 - - Contra - - - - Gross County Cost $14,437,007 $34,793,047 $20,252,108 $10,617,789 Revenue 774,993 - - Net County Cost $13,662,014 $34,793,047 $20,252,108 $10,617,789 Budgeted Positions 32.0 33.0 34.0 33.0 SUMMARY OF CHANGES: Personnel Services is requested to increase a total of $95,039 for one new Engineering Tech I position to include outerwear. Supplies are increasing a total of $70,692. To detail: Small Items of Equipment increased $22,200 for 32" computer monitors and to replace three existing multi- function printers; Software Maintenance was increased by $50,092 with the addition of Bluebeam Plan Review software and added warranty and license fees for the Trimble survey devices; Uniforms and Clothing decreased $1,600 as fire resistant outerwear will be absorbed into the annual clothing allowance. Purchased Services was decreased a total of $10,247,103. Printing increased by $3,000 for additional mailings regarding upcoming construction projects; Memberships and Registration Fees decreased $828 as PE/PLS Certifications will be due in 2027; Other Purchased Services increased by $592 based on permit fees; Phones was increased $1,290 for new iPads to replace ageing ones; Engineering and Architectural was increased by $1,110,000 due to increases for On -Call Engineering Consultants, On -Call ROW Acquisition Services, On -Call Subsurface Utility Engineering and Appraisal Services. 244 GENERAL ENGINEERING - 1000-31100 ICC_30130] (CONTINUED) SUMMARY OF CHANGES (CONTINUED): Other Professional Services was increased by $50,693 with the addition of Enivronmental State Water Audits (dredge and fill permits) and On -Call Video Traffic Counting Services to check triggers for Development agreements; Vehicle Expenses increased $13,500 for anticipated fuel usage and repair costs; Repair and Maintenance was up $2,500 for increased costs to maintain lab equipment and calibrate the nuclear gauges; Training was decreased $22,000 for anticipated training classes; Infrastructure Projects was down $11,405,850 based on the Capital Improvements projects. Fixed Charges was decreased $4,393,067 for Grants and Donations mostly due to the postponement of the payment to Greeley for the 59th Ave/O Street Roundabout project and the CR 20/CR 1 Roundabout project being managed by the County of Boulder. Capital decreased $66,500 as no equipment is needed. FINANCE/ADMINISTRATION RECOMMENDATION: Finance recommends waiting on the Engineering Tech I position for a year where a flat budget is not requested. Additionally, $1,200 of supplies, while approval is recommended, has been moved to the IT budget as the monitors should be administered by IT. Finally, it is recommended $9,538,080 of GIP projects be moved from General Engineering to Other Public Works to spend down the fund balance as requested by the board. Recommend approval of the amended budget. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Build the survey team for better continuity for future growth 2. Implemented new technology to benefit surveying 3. Scheduled surveys to allow projects to remain on the current construction schedule 4. Expanded the soils lab to test asphalt, concrete and more extensive soils testing 5. Trained inspection staff in the use of new survey inspection equipment for utility relocations and construction 6. Implemented a best value process to select contractors to perform construction in conjunction with CDOT grant projects 7. Expanded the formal CIP project list to 10 years 245 GENERAL ENGINEERING - 1000-31100 ICC_30130] (CONTINUED) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Engineering staff will use Cartegraph to track project costs 2. Complete the Hill -n -Park drainage, ADA, roadway design 3. Complete design of the WCR 54 Corridor project between WCR 13 and State Highway 257 4. Complete the Galeton Drainage study and design 5. Expand the use of intersection conflict warning systems 6. Begin combined design project for the WCR 34 and WCR 17 roundabout and the replacement of Bridge 34/17A PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Number designs 13 15 15 Number of completed of construction projects 5 8 6 completed MS4 land reviews (post & use case 12 8 8 active construction) Special Transport Permits 2,249 2,400 2,400 Right -of -Way Permits 1032 1050 1050 Efficiency Measures FTEs 10,000/capita 0.871 0.878 0.858 Per per $37.18 $92.53 $27.59 capita cost 246 BUDGET UNIT REQUEST SUMMARY Department: BUILDINGS AND GROUNDS Budget Unit: PARKS AND TRAILS - 1000-50200 [CC_59800] DEPARTMENT DESCRIPTION: The Parks and Trails division develops and maintains county trails and future park projects. The Poudre River Trail maintenance agreement is per the IGA approved by the County Commissioners November 3, 2021. Resources 2024 Actuals Approved 2025 Budget 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $277,000 $287,000 $67,000 $67,000 Fixed Charges - - - - Capital - - - - Gross County Cost $277,000 $287,000 $67,000 $67,000 Revenue - - - Net County Cost $277,000 $287,000 $67,000 $67,000 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: The budget request includes $67,000 to the Poudre River Trail Corridor, Inc. Board. Of this amount, $35,000 covers one-third of the annual maintenance and operating costs, as well as $32,000 for one-third of the Executive Director position for trail management. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 247 BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES Budget Unit: SENIOR PROGRAMS - 1000-56110 [CC_49800] DEPARTMENT DESCRIPTION: Weld County's financial support to the twenty senior centers throughout the county. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $40,000 $40,000 $40,000 $40,000 Fixed Charges - - - - Capital - - - - Gross County Cost $40,000 $40,000 $40,000 $40,000 Revenue - - - Net County Cost $40,000 $40,000 $40,000 $40,000 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: Recommended budget of $40,000 is the same as prior years. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 248 BUDGET UNIT REQUEST SUMMARY Department: WASTE WATER MANAGEMENT Budget Unit: WASTE WATER MANAGEMENT - 1000-56120 [CC_29800] DEPARTMENT DESCRIPTION: County assessment for North Front Range Water Quality Planning Association for waste water management. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $7,875 $10,000 $10,000 $10,000 Fixed Charges - - - - Capital - - - - Gross County Cost $7,875 $10,000 $10/000 $10,000 Revenue - - - Net County Cost $7,875 $10,000 $10,000 $10,000 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: This budget is the same as prior years for the North Front Range Water Quality Planning Organization ($10,000). Membership for the Little Dry Creek Watershed Group ($6,000) is included in the Budget Unit account 1000-31100-6340 budget since it involves drainage issues and not water quality. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 249 BUDGET UNIT REQUEST SUMMARY Department: DEVELOPMENTALLY DISABLED Budget Unit: Envision - 1000-56130 [CC_49800] DEPARTMENT DESCRIPTION: Weld County's financial support of Envision, formerly Centennial Development Services, Inc., which provides services for the developmentally disabled citizens of the county. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $38,225 $38,225 $38,225 $38,225 Fixed Charges - - - - Capital - - - - Gross County Cost $38,225 $38,225 $38,225 $38,225 Revenue - - - Net County Cost $38,225 $38,225 $38,225 $38,225 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: This budget is the same as in prior years, $38,225. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 250 BUDGET UNIT REQUEST SUMMARY Department: MENTAL HEALTH Budget Unit: NORTH RANGE BEHAVIORAL HEALTH - 1000-56140 [CC_49800] DEPARTMENT DESCRIPTION: Weld County's financial support of the North Range Behavioral Health which provides extensive mental health services to citizens in Weld County. In addition, this budget funds client treatments in Weld County Adult Treatment Court. Resources 2024 Actuals Approved 2025 Budget 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $226,000 $226,000 $226/000 $226/000 Fixed Charges 400 50,000 50,000 50/000 Capital - - - - Gross County Cost $226,400 $276,000 $276,000 $276/000 Revenue - - - Net County Cost $226,400 $276,000 $276,000 $276/000 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: North Behavioral Health is requesting $226,000, the same as approved in prior years. $20,000 is for the Suicide Education and Support Services (SESS) program. A total request of $50,000 is included for the Weld County Adult Treatment Court program to treat clients with alcohol, drug and other substance abuse issues. In 2016, the county and courts developed an ongoing MOU for this arrangement. The request was reduced in recent years to accommodate the grants received by the district for 2023 and remains below original funding of $100,000 in previous years. This is a reimbursement program and only used as needed. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 251 BUDGET UNIT REQUEST SUMMARY Department: TRANSFERS Budget Unit: HUMAN SERVICES TRANSFER - 1000-56160 [CC_90100] DEPARTMENT DESCRIPTION: General Fund contribution to support Veterans Services, Workforce Innovation and Opportunity Act, and Area Agency on Aging Program (Human Services Budget). Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $12,351 $1,201,601 $1,163,500 $1,163,500 Fixed Charges - - - - Capital - - - - Gross County Cost $12,351 $1,201,601 $1,163,500 $1,163,500 Revenue - - - Net County Cost $12,351 $1,201,601 $1,163,500 $1,163,500 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: The transfer to the Human Services Fund has been $12,351 for many years for the Area Agency on Aging Administration match. The department is requesting additional dollars for program expenses, specifically related to Veteran's Services ($328,150), Workforce Innovation and Opportunity Act ($428,000), and the remainder for Area Agency on Aging ($407,350). For 2026 the request is $38,101 less than in 2025. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Human Services Fund. 252 BUDGET UNIT REQUEST SUMMARY Department: TRANSFERS Budget Unit: Health Department Transfer - 1000-56160 [CC_901 00] DEPARTMENT DESCRIPTION: General Fund contribution to Health Department operations. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - - Fixed Charges $6,035,292 $5,926,280 $6,399,019 $6,046,315 Capital - - - - Gross County Cost $6,035,292 $5,926,280 $6,399,019 $6,046,315 Revenue - - - Net County Cost $6,035,292 $5,926,280 $6,399,019 $6,046,315 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: See Health Fund for details. FINANCE/ADMINISTRATION RECOMMENDATION: The transfer was lowered by Finance to match the prior year total, and then adding $109,935 to accommodate a position recommended by the Board for an Environmental Health Specialist to offset dollars spent on air quality monitoring contracts, and includes $10,000 for Employee Appreciation for the department. BOARD ACTION: GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Health Fund. 253 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: ECONOMIC DEVELOPMENT - 1000-60200 [CC_60100] DEPARTMENT DESCRIPTION: Economic Development is used to fund the county's economic development program through the Upstate Colorado Economic Development (Upstate Colorado), a public/private non-profit organization. Starting in 2009, the county began contributing to the East Colorado Small Business Development Center (SBDC) and to Upstate Colorado Economic Development. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - - Fixed Charges $1,176,766 $1,000,000 $1,415,000 $685,000 Capital - - - - Gross County Cost $1,176,766 $1,000,000 $1,415,000 $685,000 Revenue - - - Net County Cost $1,176,766 $1,000,000 $1,415,000 $685,000 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: East Colorado Small Business Development Center (SBDC) has requested $65,000 which matches what was contributed in prior years to serve Weld County. Upstate Colorado requested $350,000, which is $150,000 more than the prior year to support ongoing capacity building in prospect response, attraction, and facilitation of opportunities for Weld County Businesses. $1,000,000 is requested for 2026 to continue coverage of consultants, legal review, and monitoring and preservation of air quality in Weld County to help preserve the quality of air while enabling the agriculture and energy industries to thrive in Weld County. FINANCE/ADMINISTRATION RECOMMENDATION: As air monitoring requirements have been met to date the 2026 budget recommendation for this program is $420,000 and a level contribution to Upstate Colorado of $200,000. BOARD ACTION: 254 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: Building Rents - 1000-60300 DEPARTMENT DESCRIPTION: Building Rents is a budget unit used to fund lease/purchase contracts for county buildings. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - - Fixed Charges - - - - Capital - - - - Gross County Cost - - - - Revenue - - - Net County Cost - - - - Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: Budget reflects the county's debt service on any long- term debt and/or lease purchase debt in any given year. With the payoff of the correctional facilities' Certificates of Participation (COP) as of August 1, 2007, Weld County has no long-term debt or long-term lease obligations. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 255 LEASE -PURCHASE AGREEMENTS The following supplemental data regarding lease -purchase agreements involving real property is required under Section 29-1-104(2) (d), C.R.S., 1973: A. The total amount to be expended during the ensuing fiscal year for payment obligations under all lease -purchase agreements involving real property • $0 B. The total maximum payment liability of the local government under all lease -purchase agreements involving real property over the entire terms of such agreements, including all optional renewal terms . $o C. The total amount to be expended during the ensuing fiscal year for payment obligations under all lease -purchase agreements other than those involving real property • $0 D. The total maximum payment liability of the local government under all lease -purchase agreements other than those involving real property over the entire terms of such agreements, including all optional renewal • $0 256 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: NON -DEPARTMENTAL - 1000-90100 [CC_19800] DEPARTMENT DESCRIPTION: Central budget unit containing county -wide costs that are not allocated to program budgets, e.g. training, audit fees, membership, professional contracts, etc. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $152,157 - - - Supplies 862,065 $93,000 $93,000 $93,000 Purchased Services 3,1 19,912 1,900,765 1,071,000 1,006,000 Fixed Charges 23,090 110,000 110,000 197,500 Capital - - - - Gross County Cost $4,157,223 $2,103,765 $1,274,000 $1,296,500 Revenue 221,684,975 202,708,492 212,064,590 202,910,562 Net County Cost $(21 7,527, 752) $(200,604,727) $(210,790,590) $(20 1, 614,062) Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: For 2026 the contracts for Workday implementation consultants were moved out of Non -Departmental and into Countywide Technology and Projects. Other contracts, such as armed security for Human Services, have been moved to the correct departments, accounting for part of the decreases. There is an increase in one lobbying contract and other expenses such as the State of the County event and ADA services needed for multiple departments. Revenues are up $202,070 in total from 2025, up less than 0.1%. Property taxes are budgeted at $187,1 124,097, the same as 2025. Revenue from interest earnings remain the same at $8,000,000 for 2025. Rents from Buildings are up $407,725 to include anticipated fents from the Chase Building ($259,850), from Social Services ($314,109), Grainery farm lease ($20,400), and Community Corrections Building ($342,488). Recovery of indirect costs is $6,705,524 and revenues from Urban Renewal Authorities (URA) are down almost a million dollars, budgeted at $1,904,094 due to decreased assessed value in the TIF districts. Other smaller revenues are stable with little change. FINANCE/ADMINISTRATION RECOMMENDATION: Finance removed a contract under Professional Services of $65,000 in the recommendation, and added transfers to other funds for Employee Appreciation of $87,500. Recommend approval as amended. BOARD ACTION: 257 BUDGET UNIT REQUEST SUMMARY Department: COMMUNITY AGENCY GRANTS Budget Unit: COMMUNITY AGENCY GRANTS - 1000-90150 [CC_19800J DEPARTMENT DESCRIPTION: Weld County's financial support to community agencies that do not fit under a specific county program. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $ 80,000 $ 80,000 $ 80,000 $ 80,000 Fixed Charges - - - - Capital - - - - Gross County Cost $ 80,000 $ 80,000 $ 80,000 $ 80,000 Revenue - - - Net County Cost $ 80,000 $ 80,000 $ 80,000 $ 80,000 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: Funding is included for the following community agencies: AGENCY 2025 FINAL 2026 REQUEST 2026 RECOMMEND 2026 FINAL A Woman's Place $10,000 $10,000 $10,000 Reading Great by 8 10,000 10,000 10,000 211 Information Referral 50,000 50,000 50,000 and Weld's Way Home 10,000 10,000 10,000 Total $80,000 $80,000 $80,000 FINANCE/ADMINISTRATION RECOMMENDATION: This budget unit consolidates community agencies with requests not fitting under a specific program. The following is the recommendation for each agency: • A Woman's Place has requested $10,000. The agency is a domestic violence shelter for women, assisting over 450 women and offering 4,000 nights of stay estimated a year. • Reading Great by 8 (formerly Promises for Children). The Board, in May 2004, made a commitment to fund this program along with other partners in the community. A request for $10,000 was made. 258 COMMUNITY AGENCY GRANTS - 1000-90150 ICC_19800] (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION (CONTINUED): • 211 Information and Referral program has requested $50,000 for the 211 information and referral system operated by United Way. The services indirectly offset staff needs in Human Services and the programs provided, resulting in an overall cost savings to the county. The recommendation to fund at $50,000 is given because of the collaboration between Human Services and 211. Approved at the requested funding rate. • Weld's Way Home has requested $10,000 for 2026, the same as in 2025. Since 2018, the county has funded this program at $5,000, with an increase to $10,000 in 2024. The funding would be for the Weld's Way Home (WWH) effort, which is a long-term countywide strategic plan to address homelessness and housing instability. WWH does not intend to offer direct services, instead they aim to support and expand the capacity of the expert service provider already addressing this challenge in Weld County. BOARD ACTION: 259 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: WELD COUNTY BRIGHT FUTURES - 1000-90160 [CC -11690] DEPARTMENT DESCRIPTION: The Weld County Bright Futures budget unit accounts for the Weld County Bright Futures Program and the donations and tax credits that support it. The program offers student grants from donations to eligible Weld County high school graduates, students earning GEDs and veterans pursuing post high school education or training. UnderSB 15-82 the county is authorized to allow the use of county property tax incentive payments or credits to taxpayers contributing to the program for workforce development. Resources 2024 Actuals Approved 2025 Budget 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $317,078 $315,407 $432/543 $315,407 Fixed Charges 1,025,893 2,000,000 2,000,000 2,000,000 Capital - - - - Gross County Cost $1,342,971 $2,315,407 $2,432,543 $2,315,407 Revenue - - - Net County Cost $1,342,971 $2,315,407 $2,432,543 $2,315,407 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: The 2026 request includes $117,136 to support one additional Scholar Relations Officer position to be included. $2,000,000 is included from the General Fund for the anticipated Bankhead Jones transfer in 2026 and reflects one quarter of the dollars received by that revenue in the Public Works Fund, which follows the policy for Bright Futures scholarships. FINANCE/ADMINISTRATION RECOMMENDATION: The additional position, while nice, is not a necessary expense of the management of the Bright Futures program, and the review of the request does not seem to meet the objectives of the program as required. The additional expense was removed from the recommendation, and funding is recommended at the 2025 approved level. Recommend approval. BOARD ACTION: 260 WELD COUNTY BRIGHT FUTURES - 1000-90160 [CC -11690] (CONTINUED) PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Work Outputs Students Grant Dollars in Program Awarded $2.42 1,036 M $3.98 1,506 1,800 M $4.77 M Efficiency Measures FTEs 10,000/capita 0.000 0.000 0.000 Per per $0.82 $0.79 $0.83 capita administrative expenditure Per $5.15 $6.23 $6.18 capita student grant expenditure BUDGET UNIT REQUEST SUMMARY Department: EXTENSION SERVICES Budget Unit: EXTENSION - 1000-96100 [CC_50100] DEPARTMENT DESCRIPTION: The Extension Services Department provides adults and 4-H youth with unbiased, research -based education for agricultural, environmental, and consumer issues. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $567,466 $653,153 $612,564 $612,564 Supplies 4,986 8,300 9,500 9,500 Purchased Services 38,857 60,700 63,600 63,600 Fixed Charges 2,990 - - - Capital - - - - Gross County Cost $614,300 $722,153 $685,664 $685,664 Revenue - - - Net County Cost $614,300 $722,153 $685,664 $685,664 Budgeted Positions 12.98 12.98 12.98 12.98 SUMMARY OF CHANGES: Personnel Services is decreasing due to a recalculation of current rates in contract labor. Supplies are increasing due to additional software maintenance as directed by IT. Purchased Services will be increasing $500 due to increased membership costs and $2,400 to add two cell phones. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Planned for growth to balance capacity of infrastructure. Additional internship positions were filled to support 4-H an d4 -H livestock summer programming. Increase of time from .75 to 1.0 FTE for existing office support staff. 2. Enhance methods of communication to provide communities with increased information, resources, and programming. Polled data from consumers of 4- H newsletter to determine priorities. Researched across CSU Extension Counties newsletter communication styles and platforms. The Team is working internally to determine best path forward to roll out January 2026. 3. Continue to expand ways for communities to engage with and receive services from the Weld County Extension. Planting at White Plumb Farm was successful, with interactions across programming in horticulture and agronomy. 262 EXTENSION - 1000-96100 ICC_50100] (CONTINUED) 2026STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Enhance communication to new and existing clientele across Extension Programming areas. 2. Leverage Extension Advisory Committee for community connections for established program participation. 3. Increase awareness of community education offerings from Weld County Extension PERFORMANCE MEASURES Work Outputs 4-H Enrollment 4-H Volunteers 4-H Outreach (non -duplicate) 4-H Outreach contact hours Master Gardener Contacts Master Gardener Volunteer Hours Family & Consumer Science Social Media Outreach Efficiency Measures FTEs per 10,000/capita Per capita cost (county support) ACTUAL 2024 931 201 4,388 4,499 2,000 2,320 4,391 179 0.353 $1.67 ESTIMATED 2025 1,000 200 5,000 5,200 2,500 2,400 12,000 300 0.345 $1.92 PROJECTED 2026 1,050 200 5,300 5,500 2,700 2,500 12,000 350 0.337 $1.78 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: This Budget Unit's goals and objectives are part of a separate CSU Extension's published document available through Colorado State University. 263 BUDGET UNIT REQUEST SUMMARY Department: EXTENSION SERVICE Budget Unit: COUNTY FAIR - 1000-96200 [CC_50120] DEPARTMENT DESCRIPTION: The County Fair budget division organizes, plans, and administers the annual County Fair. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $88,153 $116,936 $119,936 $119,936 Supplies 7,225 50,000 43,000 43,000 Purchased Services 69,350 68,995 75,500 69,495 Fixed Charges - 1,500 1,500 1,500 Capital - - - - Gross County Cost $164,728 $237,431 $239,936 $233,931 Revenue - - - Net County Cost $164,728 $237,431 $239,936 $233,931 Budgeted Positions 1.3 1.3 1.5 1.5 SUMMARY OF CHANGES: Personnel Services is increasing due to a BOCC approved increase of 0.2 FTE by $3,000. Supplies will decrease by $7,000 due to removing a $10,000 all -terrain vehicle purchased in 2025, this is offset by a $3,000 increase due to software maintenance costs per IT. Purchased Services increased by additional requests for $500 for printing costs and $6,005 for additional contract payments due to slow sponsorships anticipated for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: The additional contract expense of $6,005 is removed as 2026 is to be a flat budget year, and the fair should seek out additional sponsorships. BOARD ACTION: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Increase entries and exhibitors' numbers through increased awareness in Fair. Since 2021, the fair book has only been available online. In 2024, fair books were printed and mailed to current, enrolled Weld County 4-H members, individuals that had exhibited previously at the Fair, Sponsors of the Fair, Donors of awards, Fair Board members, and committee members. 2024 actuals for entries: 5,053, 895 exhibitors, participating in 152 different divisions in 2,859 unique class. As of 6/11/25 there are 660 entries, 116 exhibitors, 150 division, and 2859 classes. Actuals for 2025 will be available after the Weld County Fair. 264 COUNTY FAIR - 1000-96200 ICC_50120] (CONTINUED) 2. Plan for growth to balance capacity of infrastructure. Approved 1 FTE position to support the fair year-round, with Extension duties during fair offseason. Successfully hired a seasonal data entry clerk with ability to attend a 3 -day ShowWorks training in Cody, WY. Continued partnership with seasonal fair office staff with 5+ years' experience, Promotion of Junior Fair Board program to enhance student leadership and ideas surround the fair, procured enough panels to replace broken panels. 3. Encourage and foster opportunities for community members and partnering organizations to engage in Fair. The sponsorship packet better reflects the increased opportunities for naming rights and promotion for sponsors. In partnership with Oxy, a youth -focused fair book was created and distributed to surrounding schools and libraries for fair promotion. 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. Partner with Extension Programming to offer classes, luncheons, and speakers during the WCF 2026. 2. Increase youth and adult exhibitor retention outside of 4-H and FFA entries through extension programs, classes, outreach to schools and other outside programs. 3. Expand Fair visibility with partnership with Weld PIO for enhanced social media engagement. PERFORMANCE MEASURES Work Outputs Exhibits registered Exhibitors registered Attendees Efficiency Measures FTEs per 10,000/capita Per capita cost (county support) ACTUAL ESTIMATED 2024 2025 5,053 895 20,000 0.036 $0.46 5,000 950 30,000 0.035 $0.50 PROJECTED 2026 5,200 1,000 32,000 0.035 $0.51 265 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: ISLAND GROVE BUILDING - 1000-96500 [CC_59800] DEPARTMENT DESCRIPTION: Maintenance for the Island Grove Park Community Building (Event Center). Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - - Fixed Charges $171,263 $901,967 $979,754 $979,754 Capital - - - - Gross County Cost $171,263 $901,967 $979,754 $979,754 Revenue - - - Net County Cost $171,263 $901,967 $979,754 $979,754 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: The Event Center's proposed budget 2026 is $656,796. Revenue from rents and facility use fees 2026 is estimated to be $203,037, leaving a net cost of $453,759. This expense is split equally between the City of Greeley and Weld County, leaving the county's portion as $226,880. Additionally, the county owns buildings that are managed by the City of Greeley, but the costs for those buildings are the responsibility of the county. The net cost of this budget is $752,874. Recent changes in management at Island Grove have led to increases in usage and maintenance expenses. The City of Greeley will also contribute approximately $226,880 for 2026, per the Intergovernmental Agreement between Weld County and the City of Greeley for the operation of the Event Center facility, as well as the maintenance and management of the City owned facilities on the property. Historically, when the final costs are reconciled with the City of Greeley at the end of the year, the amount paid by the county is less than budgeted. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 266 BUDGET UNIT REQUEST SUMMARY Department: FINANCE AND ADMINISTRATION Budget Unit: ASSET AND RESOURCE MANAGEMENT - 1000-96600 [CC_39800] DEPARTMENT DESCRIPTION: The Asset and Resource Management budget unit funds costs associated with the management of county property assets and leases. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - - - - Supplies - - - - Purchased Services $5,069,093 $4,736,463 $4,736,463 $4,736,463 Fixed Charges 388,946 437,385 437,385 437,385 Capital - - - - Gross County Cost $5,458,039 $5,173,848 $5,173,848 $5,173,848 Revenue - - - Net County Cost $5,458,039 $5,173,848 $5,173,848 $5,173,848 Budgeted Positions 0 0 0 0 SUMMARY OF CHANGES: This budget consolidates the funding of costs associated with the management of county property assets and leases, including $40,000 for engineering for water rights on gravel pits and $29,385 for water right assessments owned by the county. The leases of county assets are funded at $408,000. Additionally, depreciation of county assets is funded at $4,696,463. No changes from prior year budget are requested. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 267 BUDGET UNIT REQUEST SUMMARY Department: GENERAL FUND CONTINGENCY Budget Unit: CONTINGENCY - 1000-99999 [CC_19800] DEPARTMENT DESCRIPTION: Contingency Funds are funds used to cover reasonably unforeseen expenditures. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services - $4,617,850 $8,617,850 $7,000,000 Supplies - - - - Purchased Services - - - - Fixed Charges - - - - Capital - - - - Gross County Cost - $4,617,850 $8,617,850 $7/000,000 Revenue - - - Net County Cost - $4,617,850 $8,617,850 $7,000,000 Budgeted Positions 0 0 0 0 SUMMARY OF CHANGES: The 2026 salary adjustment includes a 2.0% cost -of -living adjustment (COLA) and an additional 1.5% to account for merit -based increases to replace the prior Step Increase program. The Sheriff's Office employees are on a different pay plan and budgeted at a 3% step increase each year until at the maximum step in 6 years. No changes to the county portion of paid health insurance costs per employee for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Salary adjustment amounts, and all contingency dollars, are policy issues for the board. BOARD ACTION: 268 PUBLIC WORKS REVENUES Revenue Comparison 2025 2026 Increase Decrease Highway Users Fee 13,141,672 Property Taxes $ 15,000,000 Licenses/Permits $ 950,000 Severance Tax $ 5,400,000 Other Taxes Federal/State Transfer Solid Waste Miscellaneous 11,901,000 11,829,909 23,800,000 TOTAL S 82.022.581 Miscellaneous $21,500,000 Transfer Solid Waste 5- Federal/State $9,862,909 Other Taxes $11,901,000 12,000,000 -9% $ 15,000,000 0% 1 ,000,000 5% $ 4,500,000 - 17% 1 1,901 ,000 0% 9,862,909 - 17% 0% 21,500,000 - 10% $ 75,763,909 -46% Highway Users Fee $12,000,000 Property Taxes I $15,000,000 Licenses/Permits $1,000,000 Severance Tax $4,500,000 269 PUBLIC WORKS EXPENSES Expense Comparison 2025 2026 Increase (Decrease) Public Works $ 39,417,766 Pavement Mangement 13,826,149 Municipalities 2,725,177 $ 189,642,380 381% 14,407,941 4% Bridge Construction 9,028,637 Gravel Road Management 12,074,270 Maintenance Support 4,224,177 Trucking 8,197,364 Mining 7,732,267 Dust Mitigation Adminstration 1,735,245 Contingency TOTAL $ 98,961,052 Mining Adminstration Trucking 3% 1% 3% Maintenance Support 2% Gravel Road Management 2% Bridge Construction 4% Municipalities 1% Pavement Mangement 6% 3,100,000 14% 10,280,559 14% 6,624,972 -45% 4,252,494 1% 8,228,105 0% 8,229,142 6% 1,706,879 6,633,882 282% 1,000,000 $ 254,106,354 157% Dust Mitigation Contingency 3% 0% Public Works 75% 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 PUBL C WORKS 5 Year Revenue and Expense Comparison ■ Revenues ■ Expenses 2021 Actual 48,991,268 68,991,268 2022 Actual 56,060,722 75,815,357 2023 Actual 88,024,791 81,182,490 2024 Actual 73,815,582 64,850,695 2025 Budget 82,022,581 100,152,255 2026 Budget 75,763,909 254,106,354 271 PUBLIC WORKS FUND SUMMARY The Public Works Fund records all costs related to Weld County Road and Bridge construction and maintenance. This fund is also utilized for allocation of monies to cities and towns for use in their road and street activities. The resources for 2026 total $322,789,453 which includes a fund balance of $247,025,544. Property tax is set at $15,000,000, the same as 2025. Specific Ownership tax is estimated to increase slightly to $11,901,000, the same as 2025, as vehicle purchases have slowed and revenue has slightly declined, offset by an increasing population. Total HUTF is planned to be distributed by the state, and estimated at $12,000/000, a $1,141,672 decrease from 2025 as the state is keeping as many sources as possible of revenue to meet the State's budget shortfall. Permit revenues and Motor Vehicle Registration Fees are budgeted at $950,000 and $400,000, respectively, remaining the same as 2025. Grazing fees are $7,500/000, which is the same as 2025. Oil and gas revenues are estimated to decrease by $2.5 million to $20,000,000, due to a reduction in production and decrease in assessed value. Federal mineral lease revenues are $1,200/000 due to the creation of the Weld County Federal Mineral Lease District. The federal mineral lease revenue will flow through the district and then Public Works will apply to the district for funding of projects. In 2026, the district is funding $1,200,000 in oil and gas haul route projects. PILT is budgeted at $88,500 remaining the same as expected in 2025. Severance tax is budgeted at $4,500,000, from information provided by the state, however, may be reduced as the state is keeping any options of revenue they are able. In accordance with policy adopted by the Board of County Commissioners in 2010, the severance tax revenue is budgeted at a five-year leveling average due to the fluctuations of the revenue created by the price and production levels of oil and gas commodities. Grant Revenue is budgeted at $1,919,409 and includes a State grant for Bridge 19/46.5A for $500,000, CMAQ through CDOT grant of $954,445 for the intersection improvements at Hwy 52 and WCR 41, and an additional $600,000 expected from CDOT for the intersection improvements at Hwy 392 and WCR 35. The budgeted appropriations for Public Works in 2026 total $254,106,354 and is up $155,145,302 from 2025. The Public Works Department is pushing a very robust five-year plan to tackle more projects than usual, to not only catch up from lags in contracts through COVID, but allow for less dollars to be needed in future years by being proactive and implementing preventative maintenance on well -traveled roads throughout the county. The request includes a 7.0 FTE increase, two for full-time flagger positions, and a 5 -person crew to repair and maintain guard rails across the county. The expected expenditures will utilize up to $178 million of the fund balance, if approved as recommended. While the growth in the County's assessed value and economic stimulus of the energy industry in Weld County has been positive in recent years, the downside is the County has had to add significant resources to the Public Works budget to accommodate heavy hauling traffic, address safety issues, and improve roads impacted by the oil and gas industry's heavy hauling on county roads due to new exploration and population growth. A five-year Public Works Capital Improvement Plan will continue to be updated annually 272 and will ensure a fair and reasonable determination of project priorities in accordance with the County's overall transportation needs, especially in dealing with the impact of energy development and population growth in the County. As oil and gas prices and production stabilize, looking forward to 2026 and beyond, the amount spent on capital projects should also stabilize once the five-year push is completed. The 2026 Public Works Capital Improvements Plan is available on the County web site at https://www.weld.gov/Government/Departments/Public-Works/Transportation- Planning. 273 CONCERNING LOCAL ACCOUNTABILITY FOR MONEY USED FOR HIGHWAY PURPOSES In accordance with Section 29-1-110, C.R.S., 1973, at a public hearing on the budget, Weld County must discuss the proposed use of its allocation of highway users tax fund monies and the County Public Works Fund and provide an opportunity for any elector to be heard on the expenditure of such monies for the current year and for the fiscal year governed by the proposed budget. The proposed use of the 2026 allocation of highway user tax fund monies and county road and bridge fund are as follows: Gravel Road Management Maintenance Support Pavement Management $ 61624,972 4,252,494 1,122, 534 TOTAL $ 12,000,000 274 CONSTRUCTION BIDDING FOR STATE -FUNDED LOCAL PROJECTS In accordance with Sections 29-1-701 through 707, C.R.S., as amended, cities or counties of 30,000 persons or more are required to bid projects over $150,000. Local governments are required to bid competitively among private contractors for projects using Highway Users Tax Fund money (state funded projects) and are prohibited from dividing projects into two or more projects to evade provisions of the act. "State -funded public project" means any construction, alteration, repair, demolition, or improvement by any agency of local government of any land, structure, facility, road, highway, bridge, or other public improvement suitable for and intended for use in the promotion of the public health, welfare, or safety and any defined maintenance project which is funded in whole, or in part, from the highway users tax fund and which may be reasonably expected to exceed $150,000 in the aggregate for any fiscal year. "Defined maintenance project" means any project that involves a significant reconstruction, alteration, or improvement of any existing road, highway, bridge, structure, facility, or other public improvement, including, but not limited to, repairing or seal coating of roads or highways or major internal or external reconstruction or alteration of existing structures. "Defined maintenance project' does not include routine maintenance activities such as snow removal, minor surface repair of roads or highways, cleaning of ditches, regrading of unsurfaced roads, repainting, replacement of floor coverings, or minor reconstruction or alteration of existing structures. Based upon the above definitions, Weld County's Public Works 2026 budget would be allocated as follows by the above categories: TOTAL Road & Bridge Construction $ 10,280,559 Gravel Road Management 6,624,972 Maintenance Support 4,252,494 Trucking 8,228,105 Mining 8,229,142 Administration 1,706,879 Pavement Management 14,407,941 Municipalities 3,100,000 Contingency 1,000,000 Public Works: Haul Route Program (HARP) 3,000,000 Part-time 1,371,530 Contract 185,270,850 HUTF STATE $ 0 6,624,972 4,252,494 0 0 0 1,122,534 0 0 LOCAL/OTHER $ 10,280,559 0 0 8,228,105 8,229,142 1,706,879 13,285,407 3,100,000 11000,000 0 3,000,000 0 1,371,530 0 185,270,850 TOTAL $2541106,354 $12,000,000 $242,106,354 Based on the above allocation, Weld County is not required to competitively bid any service. However, it is anticipated that Weld County will bid out $5,014,698 in asphalt purchases, $2,479,000 in contract material hauling, chip and seal of $1,372,731, and $3,900,000 in surface gravel for a total of $12,766,429 in bid projects for 2026. Maintenance of effort requirement was eliminated by the 1994 State Legislature, effective with the 1995 budget and, therefore, it is not demonstrated in this budget document. 275 PUBLIC WORKS SUMMARY OF REVENUES 2026 Fund 2000 2000 2000 Or • Acct 90100 4112 90100 4130 90100 4140 Account Title TAXES CURRENT PROPERTY TAXES S PECIFIC OWNERSHIP TAXES S EVERANCE TAXES TOTAL TAXES P ERMITS 2000 90100 4221 PERMITS 2000 2000 2000 2000 2000 90100 4316 90100 4318 90100 4334 90100 4338 90100 4340 2000 90100 4640 2000 90100 4680 INTERGOVERNMENTAL GRAZING ACT PAYMENT IN LIEU OF TAXES HIGHWAY USER MOTOR VEHICLE REG GRANTS TOTAL INTERGOVERNMENTAL MISCELLANEOUS OIL AND GAS OTHER TOTAL MISCELLANEOUS TRANSFER 2000 90100 712700 TRANSFER TOTAL PUBLIC WORKS 2025 Bud• et 15, 000, 000 11,901,000 5,400,000 2026 Re • uest 15, 000, 000 11, 901, 000 41500,000 2026 Recommend 15,000,000 11,901,000 4,500,000 2026 Final 32,301,000 31,401,000 31,401,000 MI 950,000 7,500,000 88,500 13,141, 672 400,000 3,841,409 1,000,000 7,500,000 88,500 12, 000, 000 355,000 1,919,409 1,000,000 7,500,000 88,500 12,000,000 355,000 1,919,409 24,971,581 21,862,909 21,862,909 MO 22, 500, 000 1,300,000 20, 000, 000 1,5001000 20,000,000 1,500,000 23,800,000 21,500,000 21,500,000 MI MI MI MI 82, 022, 581 75,763,909 75,763,909 MO 276 PUBLIC WORKS SUMMARY OF EXPENDITURES 2026 Fund 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 Org Expenditure Function 30100 ADMINISTRATION 32100 TRUCKING 32200 GRAVEL ROAD MANAGEMENT 32300 ROAD AND BRIDGE CONSTRUCTION 32400 MAINTENANCE SUPPORT 32500 OTHER PUBLIC WORKS 32600 MINING 32700 PAVEMENT MANAGEMENT 32800 DUST MITIGATION 56200 CITIES AND TOWNS 99999 CONTINGENCY TOTAL PUBLIC WORKS 2025 Budget 1,735,245 8,197,364 12,074,270 9,028,637 4,224,177 39,417,766 7,732,267 13,826,149 0 2,725,177 0 2026 Request 1,706,879 8,228,105 6,624,972 10, 280, 559 4,252,494 180,104, 300 8,229,142 14,529,266 6,763,207 3,100, 000 2,500,000 2026 Recommend 1,706,879 8,228,105 6,624,972 10,280,559 4,252,494 189,642,380 8,229,142 14,407,941 6,633,882 3,100,000 1,000,000 2026 Final 98,961,052 246,318,924 254,106,354 0 277 BUDGET UNIT REQUEST SUMMARY DEPARTMENT: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT: SUMMARY OF ALL PUBLIC WORKS DEPARTMENT DESCRIPTION: See individual units. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $19,486,963 $21,939,893 $22,350,977 $22,593,627 Supplies 14,399,985 22,776,990 24,559,631 24,551,631 Purchased Services 28,279,058 54,137,669 205,630,271 205,630,271 Fixed Charges 2,525,724 88,500 259,825 259,825 Capital 140,521 8,000 71,000 71,000 Gross County Cost $64,832,251 $98,951,052 $253,357,004 $253,106,354 Revenue 74,233,182 82,022,581 75,675,409 75,675,409 Net County Cost ($9,400,931) $16,928,471 $177,681,595 177 ,430,945 Budgeted Positions 185.0 185.00 193.0 191.0 SUMMARY OF CHANGES: See individual units. FINANCE/ADMINISTRATION RECOMMENDATION: See individual units. BOARD ACTION: See individual units. 278 BUDGET UNIT REQUEST SUMMARY PUBLIC WORKS 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1. Monitor/ensure FMCSA compliance for an average of 170 DOT employees annually. (SP3C) 2. Satisfied 100% of the hauling needs for construction and emergency operations, utilizing new processes to become more efficient with our time and equipment. (SP3A, SP3E) 3. Contract trucks supplemented county trucks during the construction season to continue gravel road maintenance allowing continued progress on the 5 -year goal of completing all gravel road hauling needs. (SP3A, SP3C) 4. Implemented new training programs to include pre and post trip commercial motor vehicle training and defensive driving training for commercial motor vehicles. (SP4D) 5. Improved Cartegraph asset management for accurate reporting. (SP3E) 6. Accomplished all division tasks while staying within approved budget and worked to improve the road infrastructure for the traveling public. (SP5A) 7. Accident Review Committee findings discussed at all hands safety meetings for training and safety enhancement. (SP3E) 8. Identified collector gravel roads per the functional classification and started an improvement plan for these roads planning for growth and best practices. (SP3B) 9. All citizen service calls were addressed and responded to within 24 hours and tasks assigned within a day. 10. Entered over 16,000 culverts locations in Cartegraph Asset Management system. (SP3E) 11. Continued progress in asset performance curves for forecasting and asset risk assessment. (SP3E) 12. Implementation of the plan to meet new standards for highway striping reflectivity from FHWA. (SP3C) 13. Complete the initial calibration of snow removal equipment and begin reviewing output results during snow removal operations. (SP3C) 14. Complete the training of additional staff members through ATSSA Traffic Control Design Specialist course. (SP4D) 15. Completed construction of new roundabout at WCR 6 & WCR 13 (SP3B) 16. Met all project milestones for the High Plains Blvd. project between WCR 32 & WCR 34, 2 roundabouts and 1 mile of new roadway (SP3B) 17. Completed installing 2 intersection conflict warning systems (St. Hwy 392 @ WCR 43 and WCR 38 @ WCR 17) (SP3D) 18. Completed intersection project at St. Hwy 52 and WCR 41 in preparation for CDOT to install a new traffic signal. (SP3D) 19. Started Hill -n -Park Drainage/ADA/Roadway study. (SP3B) 279 20. Completed SS4A study of unincorporated Weld County + 15 municipalities. (SP3A) 21. Implemented new silica dust exposure and monitoring program to improve health and safety conditions for miners. (SP4D) 22. Identified 2 properties with potential for future gravel resources. (SP3B) 23. Produced a new type of material to assist construction crews to more efficiently stabilize road subgrades. (SP3E) 24. Implementation of the Shoulder Maintenance Program started in the Spring of 2025. This program was created to increase the integrity of paved roadways, leading to extended time spans between road maintenance projects. (SP3E) 25. Provided Farmer's Reservoir Irrigation Co. (FRICO) a 3 -year schedule of major construction for improved relations. (SP3D) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: 1. PW Trainer to build on safety program and develop and refine SOP's and new hire training process. (SP4D) 2. Transition finance, A/R & A/P duties to Workday and change internal processes for compliance. (SP5A) 3. Continue to satisfy 100% of hauling needs for construction and emergency operations. (SP3C) 4. Work toward 5 -year goal of completing all gravel road hauling needs. (SP3A and SP3C) 5. Utilize new technology to increase efficiency responding to citizen requests for debris removal on county roadways. (SP3E) 6. Utilize new technology to improve record keeping for training documents. (SP3E) 7. Develop an Overall Condition Index (OCI) for gravel roads to help in the evaluation of the gravel road infrastructure system. (SP3E) 8. Continue the improvement plan for the collector road infrastructure system for growth and capacity. (SP3B) 9. Maintain and develop partnerships (IGA's and MOU's) with towns for best use of town and county assets to best serve the citizens in a cost- effective manner for both entities. (SP3D) 10. Encourage employees to be involved in health, wellness and safety programs. (SP4A) 11. Continue to communicate with citizens on their concerns within 24 hours of a service request. (SP2A) 12. Develop an OCI for the Dust Management Road asset in Cartegraph to track level of service and barriers to improve roads for end users. (SP3E) 13. Maintain a 98%+ safety meeting attendance and reduce accidents and incidents throughout the year. Increase the safety awareness and training programs of all operators and discuss all county related incidences at all hands meetings. (SP4D) 280 14. Continue to maximize and leverage resources while investigating new products to extend the longevity of Dust Management roads and stay within budget. (SP3A) 15. Establish a guard rail crew to improve safety in 2026. (SP4C) 16. Begin developing strategies for snow removal procedures utilizing new technology. (SP3E) 17. Improve citizen awareness of construction operations and detour routes in advance of the operations through improved and increased signing. (SPED) 18.Start construction on the WCR 66 Corridor (SP3B) 19.Start the application process for implementation grants through our SS4A plan. 20.Start construction of new roundabout at WCR 54 & WCR 13. (SP3B) 21.Start construction on WCR 29 from St. Hwy 392 to WCR 74. (SP3B) 22.Start construction on a new roundabout at WCR 74 & WCR 31. (SP3B) 23.Start construction on the replacement of Bridge WEL019.0-046.5A. (SP3B) 24.Start construction on Galeton drainage improvements. (SP3C) 25. Utilize budget dollars to electrify one pit to make mining operation more energy efficient and reducing reliance on diesel powered generators. (SP3B) 26. Reorganize crushing plant setup to reduce miners' exposure to silica dust and noise. (SP4D) 27. Complete all Pavement Management projects and grant projects on time and within budget to provide a cost-effective program that will ensure the continued preservation and improvement of the overall condition of the county's paved roadway system. (SP3C) 28. Create an inventory of all concrete sidewalks and ramps to ensure ADA compliance. (SP3E) BUDGET UNIT REQUEST SUMMARY DEPARTMENT: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW ADMINISTRATION- 2000-30100 [CC_062] DEPARTMENT DESCRIPTION: The Administration division directs and supports the activities of Public Works, coordinates complaints, and maintains cost accounting records on projects. Resources 2024 Actuals Approved Budget 2025 Requested 2026 Budget 2026 Proposed Budget Personnel Services $1,103,951 $1,297,489 $1,297,489 $1,297,489 Supplies 118,316 160,037 138,157 138,157 Purchased Services 184,170 259,219 252,733 252,733 Fixed Charges (1,095) 18,500 18,500 18,500 Capital - - - - Gross County Cost $1,405,342 $1,735,245 $1,706,879 $1,706,879 Revenue - - - - Net County Cost $1 � 405 � 342 $1 � 735 245 $1 706 879 $1,706,879 Budgeted Positions 8.0 9.0 9.0 9.0 SUMMARY OF CHANGES: Supplies increased a total of $21,880 due to an increase in first aid supplies, diesel exhaust fluid, and a radio for the new Trainer position for a total increase of $28,941. The supply room stockage was decreased $50,821 as costs will be paid from the various Public Works divisions. Purchased Services decreased by a total of $6,486 for the following: Memberships & Registrations figure for 2025 was incorrect by $45 so the 2026 figure was increased; Other Purchased Services increased $84 for increased Dish Network service fees; Medical Services increased $4,834 for background check fees and Silica physicals for Mining employees required by MSHA.; Vehicle Expenses decreased $10,164 as fuel and repair costs were adjusted bases on historical data; Repair & Maintenance Other was decreased by $1,285 for maintenance agreements due in 2026 for multi -function devices and the plotter/scanner. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 282 ADMINISTRATION - 2000-30100 (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs 1,683 1,893 2,129 Service Requests Utility Locates a 1,123 1,347 1,616 Efficiency Measures FTEs 10,000/capita 0.218 0.239 0.234 per Per (county $3.82 $4.61 $4.44 capita cost support) BUDGET UNIT REQUEST SUMMARY DEPARTMENT: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW TRUCKING- 2000-32100 [CC_069] DEPARTMENT DESCRIPTION: The Trucking division conducts snow removal o perations and provides loading and transportation of materials and equipment to all job sites, gravel roads, aggregate pits, stockpile sites, and capital improvement projects with 33 full-time employees, 30 assigned truck tractors and 36 trailers, 4 loaders, and 5 dump trucks. This department is responsible for o rganizing and supervising the County Community Service Work Program and o perational supervision and management of the trucking contract. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $3,419,560 $3,622,543 $3,630,350 $3,630,350 Supplies 17,153 13,450 16,950 16,950 Purchased Services 3,981,539 4,516,371 4,523,805 4,523,805 Fixed Charges 1,709 45,000 45,000 45,000 Capital 5,970 - 12,000 12,000 Gross County Cost $7,425,931 $8,197,364 $8,228,105 $8,228,105 Revenue - - - - Net County Cost $7,425,931 $8,197,364 $8,228,105 $8,228,105 Budgeted Positions 33.0 33.0 33.0 33.0 SUMMARY OF CHANGES: Personnel Services increased $7,807 for anticipated overtime costs and an increase in the overtime rate. Supplies increased $3,500 for the increased costs for hand-held radios. Purchased Services increased a total of $7,434 as Utilities were increased $5,000 for port -o -let service fees; Contract Payments increased $41,000 for anticipated material hauling contractor costs; Vehicle Expenses decreased $38,566 for equipment repair costs through Fleet. Capital increased $12,000 for the purchase of one Vaisala Mobile Road Detector System to assist with application of materials during snow events. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 284 TRUCKING - 2000-32100 (CONTINUED) Strategic Priorities and Goals are combined under the Department Summary for Public Works. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Out• uts 462,318 396,000 400,000 Tons Surface Gravel Transported Tons of Construction Emergency 244,675 175,540 200,000 of and Materials Transported Efficiency Measures FTEs Per per 10,000/capita $20.21 0.898 $21.80 0.878 $21.38 0.858 capita cost (county support) 285 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW MOTOR GRADER- 2000-32200 [CC_067] DEPARTMENT DESCRIPTION: The Gravel Road Management division manages a fleet of 46 motor graders, 13 water tankers, 9 rollers, 2 reclaimers, 29 grader zones, 20 satellite Public Works facilities, and 4 fugitive dust/roving maintenance teams responsible for the upkeep of gravel roads in Weld County (approximately 2,500 miles) . Resources 2024 Actuals 2025 Approved Budget Requested Budget 2026 2026 Proposed Budget Personnel Services $5,330,460 $5,846,805 $3,679,339 $3,679,339 Supplies 2,1 16,956 2,528,230 324,443 324,443 Purchased Services 2,974,002 3,634,735 2,573,190 2,573,190 Fixed Charges 645 64,500 48,000 48,000 Capital - - - - G r County oss Cost$10,422,062$12,074,270$6,624,972$6,624,972 Revenue - - - - Net County Cost $10,422,062 $12,074,270 $6,624,972 $6,624,972 Budgeted Positions 53.0 55.0 36.0 36.0 SUMMARY OF CHANGES: Personnel Services decreased $2,167,466 with the transfer of 19 full-time employees to the Dust Management division (2000-32800). Supplies are down a total of $2,203,787 as Uniforms and Clothing for seasonal employees was transferred to Dust Management saving $2,450; Other Operating Supplies is down $2,201,337 due to the split of expenses with Dust Management. Gravel Roads is paying for all grader blades. Purchased Services are down a total of $1,061,545. Utilities were decreased $19,385 due to lower utility costs at grader stations and the port -o -let unit service fees are being paid from the Dust Management budget; Vehicle Expenses are down $1,031,660 due to the vehicle split with Dust Management along with fuel and repair cost adjustments; Repair and Maintenance -Other decreased $10,500 for anticipated costs for equipment repairs and the elimination of fuel tank and pump maintenance fees which are paid by Fleet. Fixed Charges are down $16,500 as Machinery and Equipment Rental was reduced for the possible rental of one motor grader. Dust Management will pay for all other rental equipment. 286 GRAVEL ROAD MANAGEMENT - 2000-32200 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Strategic Priorities and Goals are combined under the Department Summary for Public Works. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Miles Gravel Replenished 323 410 420 of Lane Miles Gravel Roads 114,419 110,000 118,00 Maintained of Hours Roads Efficiency of Snow Measures Removal on Gravel 939 950 1,000 FTEs per 10,000/capita 1.442 1.463 0.935 Per (county $28.36 $32.11 $17.22 capita cost support) BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW BRIDGE DIVISION- 2000-32300 [CC_063J DEPARTMENT DESCRIPTION: The Bridge Construction division consists of 33 full-time employees and 11 seasonal positions, with over $5 million of reportable equipment. It is organized as a Bridge section, Construction section, and Drainage section which perform a variety of tasks in those areas. This unit also supports snow and ice control and conducts tree removal on county rights -of - way. Resources 2024 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Actuals Personnel Services $3,533,226 $3,756,218 $4,286,803 $4,286,803 Supplies 2,028,879 3,673,830 4,414,341 4,414,341 Purchased Services 1,065,236 1,553,589 1,510,415 1,510,415 Fixed Charges 8,728 45,000 45,000 45,000 Capital 11,890 - 24,000 24,000 Gross County Cost $6,647,958 $9,028,637 $10,280,559 $10,280,559 Revenue 1,485 - - Net County Cost $6,646,472 $9,028,637 $10,280,559 $10,280,559 Budgeted Positions 33.0 33.0 38.0 38.0 SUMMARY OF CHANGES: Personnel Services increased $530,585 for 4 new SW3s (25/1) and 1 new Welder (32/1) for the creation of a Guard Rail Crew to repair and build guard rails on all Weld County roads, due to a severe backlog of work to be completed, and an increased liability to the county. Salaries increased $306,075; Overtime increased $43,260; Health Insurance increased $119,925; FICA increased $18,869; Retirement increased $38,041; Medicare increased $4,415. Supplies are up by $740,511. Small Items of Equipment increased $600 for anticipated cost of goods; Road Construction Supplies is up $168,190 for increased material and necessary guardrail repair costs. Cost of Goods Sold increased $571,721 for anticipated costs and increased inventory guardrail to be purchased for the new guardrail crew to install. Purchased Services are down $43,174. Utilities were increased $3,353 for port -o -let service fees; Vehicle Expense decreased $46,527 based on anticipated fuel gallons and repair costs. 288 BRIDGE CONSTRUCTION - 2000-32300 (CONTINUED) SUMMARY OF CHANGES (CONTINUED): Capital was added in the amount of $24,000 for two Vaisala MD30 Mobile Road Detector Systems (tandem mount) to assist with application of materials during snow events. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Strategic Priorities and Goals are combined under the Department Summary for Public Works. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs 12 11 12 Miles Road Construction Completed of Bridge Projects Completed 2 2 2 Culverts Replaced 80 85 85 Efficiency Measures FTEs 10,000/capita 0.898 0.878 0.987 per $18.09 $24.01 $26.71 Per capita cost (county support) BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW MAINTENANCE SUPPORT- 2000-32400 [CC_065] DEPARTMENT DESCRIPTION: The Maintenance Support division performs all traffic control maintenance, management of signs, barricades, construction project signing, and roadway striping county -wide. The unit conducts routine and sustained snow removal operations as needed. Resources 2024 Actuals Approved Budget 2025 Requested 2026 2026 Proposed Budget Budget Personnel Services $1,649,534 $1,719,954 $1,722,474 $1,722,474 Supplies 810,534 2,090,350 2,1 14,060 2,1 14,060 Purchased Services 223,849 413,873 356,960 356,960 Fixed Charges (548) - 36,000 36,000 Capital - - 23,000 23,000 Gross County Cost $2,683,369 $4,224,177 $4,252,494 $4,252,494 Revenue - - - - Net County Cost $ 2,683,369$4,224,177$4,252,494$4,252,494 Budgeted Positions 15.0 15.0 15.0 15.0 SUMMARY OF CHANGES: Personnel Services increased $2,520 for Overtime for snow operations and weekend on -call. Supplies increased a total of $23,170 as Small Items of Equipment increased $500 due to inflation; Road Construction Supplies was increased $16,250 for additional liquid deicer needed for snow operations; Other Operating Supplies decreased $80 as no cellular boosters will be purchased and an increased cost for P20+ glass beads. Cost of Goods Sold increased $7,040 based on increased prices for supports and hardware. Purchased Services decreased a total of $56,913 as Utilities was increased $7,000 for port -o -let service fees and increased fees for the 30 -yard roll -off dumpster; Vehicle Expenses was decreased by $63,913 due to fuel adjustment amounts and reduced fleet maintenance repair costs. Machinery and Equipment (Rental) was added in the amount of $36,000 for rental of an attenuator which accounts for the Fixed Charge. Machinery and Equipment (Capital) added in the amount of $23,000 for a new digital sign printer to replace the aging plotter and is the only Capital expense. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 290 MAINTENANCE SUPPORT - 2000-32400 (CONTINUED) Strategic Priorities and Goals are combined under the Department Summary for Public Works. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Stop Signs Repaired 399 335 355 Miles Pavement Striped 739 743 750 Scheduled of Construction Closures 1,173 1,486 1,500 Efficiency Measures FTEs 10,000/capita 0.408 0.399 0.390 per $7.30 $11.23 $11.05 Per (county capita cost support) 291 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW SEASONAL (OTHER PUBLIC WORKS)- 2000-32500 [CC_068J DEPARTMENT DESCRIPTION: Other Public Works accounts for reserve/temporary employees for seasonal work and contract payments for bridge grants and road construction projects are included in this budget unit. Resources 2024 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Actuals Personnel Services $992,433 $1,466,566 $1,371,530 $1,371,530 Supplies - - - - Purchased Services 17,473,951 57,951,200 178,732,770 188,270,850 Fixed Charges - - - - Capital 114,667 - - - County Cost $ 18,581,051$59,417,766$180,104,300$189,642,380Gross Revenue - - - - County Cost 18,581,051$59,417,766$180,104,300$189,642,380Net $ Budgeted Positions N/A N/A N/A N/A SUMMARY OF CHANGES: Personnel Services decreased a total of $95,036 as two seasonal flaggers (13/1) are requested to be converted to two full-time flagger positions (15/1) with the Pavement Management division. Salaries deceased $65,427; Health Insurance is down $24,605; FICA was reduced $4,056; Medicare is down $948. These figures represent 75% of the Salary Modeler figures as the converted flaggers were 9 -month employees. Purchased Services are up a total of $120,781,570. Contract Payments was increased $200,000 as maintenance for irrigation and drainage was added; Infrastructure Projects is up $120,081,570 based on Capital Improvement projects. The largest increases were for the WCR 54 and WCR 66 Corridors; The Haul Route Program was increased $500,000 with the addition of smoothness testing, diamond grinding, rumble strips, and the possibly of roadway profilograph. FINANCE/ADMINISTRATION RECOMMENDATION: After discussions with the department, $8,536,080 was added to the department's Infrastructure Projects, and $1,002,000 to Other Professional Services, originally from General Engineering, for the one-time expenses anticipated for the Capital Improvement Plan push the department is engaging in. Recommend approval. BOARD ACTION: 292 OTHER PUBLIC WORKS - 2000-32500 (CONTINUED) Strategic Priorities and Goals are combined under the Department Summary for Public Works. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Bridge Rehabilitation Projects 3 1 2 Efficiency Measures Per (county $50.57 $158.02 $492.80 capita cost support) 293 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW MINING- 2000-32600 [CC_066] DEPARTMENT DESCRIPTION: The Mining division is responsible for mining, crushing, and screening of gravel in county -owned quarries. Resources 2024 Actuals 2025 Approved 2026 Requested 2026 Proposed Budget Budget Budget Personnel Services $875,552 $945,876 $948,316 $948,316 Supplies 4,907,232 6,216,374 6,344,374 6,344,374 Purchased 540,017 911,452 911,452 454,274 Services Fixed Charges - 22,000 25,000 25,000 Capital - 8,000 - - Gross County Cost $6,237,058 $7,732,267 $8,229,142 $8,229,142 Revenue - - - - Net County Cost $6, 2 7$7,732,267$8,229,142$8,229,142 3 ,058 Budgeted Positions 8.0 8.0 8.0 8.0 SUMMARY OF CHANGES: Personnel Services increased $2,440 for Overtime for snow operations. Supplies increased a total of $128,000. Road Construction Supplies increased $65,000 for the purchase of additional surface gravel; Other Operating Supplies increased $63,000 due to MSHA silica regulations which require bringing generators closer to portable crushing plants to reduce silica exposure. This also creates additional noise which can be alleviated with the installation of cables to extend the length between mining trailers and generators. Purchased Services was increased a total of $371,435. Utilities increased $5,000 due to port -o -let service fees; Contract Payments was added in the amount of $350,000 for the contracted construction of a power line to the Koskie Gravel Pit; Vehicle Expenses increased $16,435 due to anticipated fuel deliveries to gravel pits. Fixed Charges increased by $3,000 for equipment rental costs. Capital is down $8,000 as no new equipment is needed for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 294 MINING - 2000-32600 (CONTINUED) Strategic Priorities and Goals are combined under the Department Summary for Public Works. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Out. uts 246,708 250,000 260,000 Tons Pit Run Material Processed Tons of Road Base Produced 145,245 165,000 200,000 of Efficiency Measures FTEs 10,000/capita 0.218 0.213 0.208 per Per $16.97 $20.56 $21.38 capita cost (county support) 295 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW PAVEMENT MANAGEMENT- 2000-32700 [CC_0611 DEPARTMENT DESCRIPTION: The Pavement Management division performs paved road maintenance involving asphalt patching, potholes, and paving operations. It is also responsible for pavement testing, concrete curb and gutter, crack fill, seal coat, and gravel shoulder improvements as well as snow removal operation as needed. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services $2,582,247 $3,294,442 $3,576,482 $3,455,157 Supplies 4,400,916 8,094,719 8,478,601 8,478,601 Purchased Services 1,921,676 2,41 1,988 2,437,183 2,437,183 Fixed Charges (548) 25,000 25,000 25,000 Capital 7,995 - 12,000 12,000 Gross County Cost $8,912,286 $13,826,149 $14,529,266 $14,407,941 Revenue - - - - Net County Cost $8,912,286 $13,826,149 $14,529,266 $14,407,941 Budgeted Positions 26.0 32.0 35.0 34.0 SUMMARY OF CHANGES: Personnel Services increased a total of $282,040 with the conversion of 2 seasonal Flaggers (13/1) to 2 full-time Flaggers (15/1) and the addition of one Foreman (38/1). $160,715 total for the two Flaggers, and $121,325 for the Foreman. Supplies are up $383,882. Road Construction Supplies increased $440,552 for increased asphalt and chip seal oil prices; Uniforms and Clothing is up $1,400 for outerwear for 10 seasonal employees; Other Operating Supplies is down $58,070 as radios were removed and there was a slight increase for monument risers and cell phone boosters were added. Purchased Services is up $25,195 total. Utilities are up $3,553 for port -o -let service fees; Other Professional Services is up $45,000 as the miles for non-destructive pavement testing was increased; Vehicle Expenses is down $23,358 for anticipated fuel gallon usage and an increase in Fleet maintenance costs for flight chains/sprockets for the paver. Capital increased by $12,000 for one Vaisala MD30 Mobile Road Detector system to assist with application of material during snow events. 296 PAVEMENT MANAGEMENT - 2000-32700 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: Removed $121,325 from Personnel Services for the Foreman position. The recommendations of the compensation study were that the Lead Workers would be taking some of the workload from the Foreman position and would like to see this work out before requesting another management position. Recommend approval of remaining requests. BOARD ACTION: Strategic Priorities and Goals are combined under the Department Summary for Public Works. PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Road Miles Paved 21.44 22.00 20.00 Road Miles Milling 12.04 20.00 18.00 Road Miles of Chip Seal 29.94 Road Miles of Crack Seal 74.92 31.00 77.00 39.00 70.00 Road Efficiency Miles Measures of of Slurry Seal 10.97 35.00 15.00 FTE's 10,000/capita 0.708 0.851 0.884 Per per $24.25 $36.77 $37.44 capita cost (county support) 297 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW DUST MITIGATION MANAGEMENT- 2000-32800 [CC_i 17] DEPARTMENT DESCRIPTION: Dust Management is dedicated to the effective control and mitigation of dust across Weld County. Our team is equipped with a fleet that includes 10 motor graders, 14 water tankers, 9 rollers and 4 reclaimers. Supporting this effort are six Fugitive Dust maintenance teams.; four are full -depth and two are topical crews with the responsibility for maintenance of over 200 roads. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services Si- $- $2,323,494 $2,202,169 Supplies - - 2,728,705 2,720,705 Purchased Services - - 1,693,683 1,693,683 Fixed Charges - - 17,325 17,325 Capital - - - - Gross County Cost $- $- $6,763,207 $6,633,882 Revenue - - - - Net County Cost $- $- $6,763,207 $6,633,882 Budgeted Positions 0.0 0.0 20.0 1900 SUMMARY OF CHANGES: Personnel Services is budgeted at $2,323,494 for 19 full-time employees and one additional Foreman at $121,325. Supplies are budgeted at $2,728,705. Uniforms and Clothing is $2,450 for outerwear for seven seasonal employees; Other Operating Supplies is $2,726,255 as some costs were divided with Gravel Roads (32200). Cold Mix Asphalt and a radio for the new Foreman are included. Purchased Services is budgeted at $1,693,683. Utilities are $13,500 for port -o -let service fees. which were transferred from the Gravel Roads (32200) budget; Vehicle Expenses were divided with the 32200 budget. The figure of $1,650,783 includes estimated fuel usage and repair costs, Repair and Maintenance Other is $29,400 for anticipated equipment repair costs and work by the County welder for Dust Management. Fixed Charges are budgeted at $17/325 for the rental of one roller. 298 PAVEMENT MANAGEMENT - 2000-32700 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: Removed $121,325 from Personnel Services for the Foreman position, and $8,000 from Supplies for the Foreman's radio. The recommendations of the compensation study were that the Lead Workers would be taking some of the workload from the Foreman position and would like to see this work out before requesting another management position. Recommend approval of remaining requests. BOARD ACTION: Strategic Priorities and Goals are combined under the Department Summary for Public Works. 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Miles Miles of Topical Full Depth Application Application 200 215 87 95 230 100 Miles of Road Rehabilitation 22 25 25 Efficiency of Measures FTE's 10,000/capita 0.000 0.000 0.494 Per per $0.00 $0.00 $17.24 capita cost (county support) 299 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW CITIES AND TOWNS - 2000-56200 [CC_123] DEPARTMENT DESCRIPTION: In accordance with Section 43-2-202, C.R.S., 1973, 50 percent of the mill levy collected by the County on assessed values within incorporated municipalities to maintain county roads is paid to municipalities. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services - - - - Fixed Charges 2,517,435 3,591,243 3,100/000 3,100/000 Capital - - - - Gross County Cost $2,517,435 $3,591,243 $3,100,000 $3,100,000 Revenue - - - - Net County Cost $ 2, 517, 435$3,591,243' $3,100,000$3,100,000 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: Budget is based upon the anticipated recommended assessed value of the municipalities with the 2025 mill levy applied. Because assessed value is not anticipated to increase, the amount has been moved to align with anticipated expenses. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 300 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW NON -DEPARTMENTAL - 2000-90100 [CC_123] DEPARTMENT DESCRIPTION: The Non -Departmental Revenue budget unit accounts for revenue generated by Public Works Fund. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services - - - - Fixed Charges 32,897 - - - Capital - - - - Gross County Cost $- $- $- $- Revenue 78,827,739 82,022,581 75,675,409 75,675,409 Net County Cost $78,794,842 ($82,022,581) ($75,675/409) ($75,675/409) Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: The resources for 2026 total $322,700,953 which includes a beginning fund balance of $247,025,544. Property tax is set at $15,000,000, the same as prior years. Specific Ownership tax is estimated to remain at $11,901,000, the same as the prior year. Total HUTF is estimated to be $12,000,000, which is down $1,141,672 from 2025. Permit revenues and Motor Vehicle Registration Fees are budgeted at $1,000,000 and $355,000, respectively, and more accurately reflect prior year revenues. Grazing fees are estimated at $7,500,000, the same as 2025. Oil and gas revenues are anticipated to reduce by $2.5 million based on the lower assessed value, being budgeted at $20,000,000. There is no revenue being transferred in from the Solid Waste Fund or Benefit Area Districts for 2026, with the fund balance absorbing any additional expenses. If the budget is approved as recommended, approximately $177.4 million of the fund balance will be used for the projects approved in 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 301 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC WORKS Budget Unit: PW CONTINGENCY - 2000-99999 [CC_123] DEPARTMENT DESCRIPTION: Contingency funds will be used to cover recommended salary increase amounts. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $- $- $1,191,203 $1,000,000 Supplies - - - - Purchased Services - - - - Fixed Charges - - - - Capital - - - - Gross County Cost $- $- $1,191,203 $1,000,000 Revenue - - - Net County Cost - - $1,191,203 $1,000,000 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: Estimated Cost of Living Amount (COLA) is based on 2% as indicated in mid -2025 by the regional CPI. Also includes up to 1.5% for future merit increases and formerly the step system. While no health insurance increase is anticipated for 2026, there is a slight increase for the HSA contribution paid by the county but allocated to the cost centers impacted. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 302 SOC i AL SERV REVENUES ICES Revenue Comparison 2025 2026 Increase (Decrease) Property t axes $ 14,9 79 ,184 Federal/State $ 44,977,1 10 TOTAL $ 59,956,294 $ 16,168, 791 7.9% $ 48,588,362 8.0% $64,757,153 16.0% Property Tax -\ 26% Federal/State 74% 303 SOC i AL SERVICES EXPENSES Revenue Comparison 2025 2026 Increase (Decrease) TANF $ 4,769,100 Core Services 3,719,500 Child Welfare 22,064,000 LEAP 50,000 Administration 21,579,205 Adult Protection 2,014,600 Day Care 1,752,000 Child Support Administration 4,538,000 AND 80,000 Miscellaneous 791,450 TOTAL $ 61,357,855 Child Support AND Miscellaneous Administration 0% 1% 7% Day Care 3% Adult Protection 3% Administration 35% LEAP 0% $ 4,349,072 - 8.8% 3,553,842 - 4.5% 24,674,696 11.8% 57,091 14.2% 22,673,861 5.1% 1,981,842 - 1.6`0 2,006,735 14.5% 4,610,488 1 .6% 74,733 - 6.6`0 830,401 4.9% $ 64,812,761 30.7% TANF 7% Core Services 6% =� Child Welfare 38% 304 70,000/000 60,000,000 50,000/000 40/000/000 30,000,000 20,000,000 10, 000, 000 SOC I AL SERVICES 5 Year Revenue and Expense Comparison w I U I 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Budget 2026 Budget ■ Revenues 54,457,999 55,521,212 54,325,495 59,367,708 59,956,294 64,757,153 ■ Expenses 53,696,827 55,198,795 55,731,281 61,918,318 61,357,855 64,812,761 305 SOCIAL SERVICES FUND SUMMARY The total Social Services Fund budget is recommended at $64,812,761. The programs are funded by property tax of $16,168,791, and state and federal funds of $48,588,362, and the potential use of approximately $130,174 of fund balance to cover both anticipated and unanticipated cost overruns. The following pages show the adjusted, requested expenses, lowering health insurance to match 2025 anticipated expenses, and increasing the property tax by $130,174, to cover the increase in Indirect Costs for the Cost Allocation Plan. The request is to avoid further depletion of the fund balance in future years. The implementation of the One Big Beautiful Bill Act (OBBBA) indicates an increase in staff requirements for verification of benefits to be received. Lowering staffing would only make it more difficult to meet the increasing requirements in the timelines indicated by State and Federal rules and regulations. In 2021, the Department established the High -Fidelity Wraparound unit, within the Family Resource Division. The unit has been funded through a grant from the Colorado Department of Human Services, Office of Behavioral Health. The unit works to preserve and rehabilitate families while addressing mental and behavioral health needs. The original grant ended on June 30, 2023. Therefore, the Department has secured additional funding from the Office of Behavioral Health and from the Tony Grampsas Youth Services program to continue the program through June 30, 2026. We continue to monitor the impacts of House Bills 22-1259 and 22-1295 on the Colorado Works and Child Care Assistance Programs, respectively. Although the increase in expenditures resulting from these acts has been manageable, to this point, our concerns regarding the ability of available funding to support these increases continue. We will continue to make programmatic changes and/or seek increased funding from our State partners, as necessary. Funding for the Adult Protective Services unit, within our Home and Community Supports Division (formerly Area Agency on Aging) continues to present challenges. While recent changes in demographic and workload data have increased our share of the state-wide allocation for this program, funding could still leave up to $175,000 of necessary expenditures unreimbursed. 306 SOCIAL SERVICES FUND ESTIMATED REVENUE 2026 County Administration Non -Program Revenue Other Programs Child Support Administration TANF-Colorado Works Aid to the Needy Disabled Child Care Old Age Pension Child Welfare Core Services Adult Protective Services LEAP General Assistance Sub -Total Federal/State Reimbursement Claims Collection Incentives TANF Adjustment Usage of Deferred Revenues Sub -Total Revenue Potential Use of Fund Balance Transfer County Funds-EAF County Property Tax / Penalties Total Revenue FEDERAL AND STATE $ 14,788,648 0 296,505 3,447,945 2,901,432 0 837,854 446,586 19,943,919 2,907,418 1,483,585 57,091 0 COUNTY $ 7,416, 640 - 151,702 148,040 1,135,566 1,485,083 74,733 1,163,317 118 4,616,126 627,329 488,113 0 93,838 S. 47,110,983 $ 17,097,201 $ 47,110,983 630,000 112,136 0 $ 47,853,119 0 56,100 16,298,965 $ 64,208,184 TOTAL $ 22,205,288 - 151,702 444,545 4,583,511 4,386,515 74,733 2,001,171 446,704 24,560,045 3,534,747 1,971,698 57,091 93,838 $ 64,208,184 SOCIAL SERVICES FUND MANDATED FEDERAL AND STATE PROGRAMS Assistance Payment Programs: Most assistance payment programs are mandated by the federal or state government. Consequently, local government is limited as to what can be done to reduce costs from these programs. Temporary Assistance to Needy Families Aid to the Needy Disabled Old Age Pension General Assistance* Colorado Works Federally Mandated X Optional * State law allows counties the option of having a general assistance program and, if established, to determine the benefit level. State Mandated X X X Optional Social Service Programs: Social service programs administered by the department are mandated by federal or state law; however, local governments have a higher degree of managerial flexibility with these programs. Child Protection — Casework Services Youth Services — Casework Services Adult Protective Services — Casework Services Federally State Mandated Mandated X X X X X x Administration: Costs associated with administration include compensation for direct services through caseworkers, technicians and support staff. In addition, overhead such as rent, utilities, travel, supplies, and equipment are funded through administrative allocations. The State establishes administrative allocations and reimburses at various rates depending on the type of expenditure and program. Expenditures greater than allocation are not guaranteed to be reimbursed. Generally, they are at least partially reimbursed through the use of transferred TANF funds, surplus distribution, or Federal pass-thru revenues. 308 SOCIAL SERVICES SUMMARY OF REVENUES 2026 Fund 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 Or• Acct Account Title TAXES 42111 4112 CURRENT PROPERTY TAXES 42110 4320 42110 4336 42111 4336 42115 4336 42200 4336 42365 4336 42375 4336 42380 4336 42410 4336 42415 4336 42450 4336 42610 4336 42410 4340 711000 3110 INTERGOVERNMENTAL FEDERAL GRANTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS REIMBURSEMENTS GRANTS COUNTY TRANSFER TOTAL INTERGOVERMENTAL TOTAL SOCIAL SERVICES 2025 Bud• et 14,979,184 0 13,393,441 795,122 264,650 3,412,680 3,284,017 877,000 525,000 17, 961, 200 2,885,600 1,471,700 50,000 0 56,700 2026 Re• uest 16,168, 791 128,268 15,412,618 630,000 298,348 3,465,750 2,863,989 784,794 440,939 19, 739, 757 2,923,125 1,491,700 57,091 295,883 57,300 2026 Recommend 16,168,791 128,268 15,412,618 630,000 298,348 3,465,750 2,863,989 784,794 440,939 19,739,757 2,923,125 1,491,700 57,091 295,883 56,100 2026 Final 44,977,110 48, 589, 562 - 48,588,362 MI MI 59,956,294 64,758,353 64,757,153 Ell 309 SOCIAL SERVICES SUMMARY OF EXPENDITURES 2026 Fund 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 Org Expenditure Function 42110 ADMINISTRATION -REGULAR 42111 NON PROGRAM REVENUE 42115 OTHER PROGRAMS 42200 CHILD SUPPORT ADMINISTRATION 42365 COLORADO WORKS 42370 NEEDY AND DISABLED 42375 DAY CARE & ADMINISTRATION 42380 OLD AGE PENSION 42410 CHILD WELFARE & ADMINISTRATION 42415 PLACEMENT ALTERNATIVE CARE 42450 ADULT PROTECTION 42610 LEAP ADMINISTRATION 42700 GENERAL ASSISTANCE 42700 COMMON SUPPORT 2025 Budget 21,579,205 -170,000 329,750 4,538,000 4,769,100 80,000 1,752,000 535,000 22,064,000 3,719,500 2,014,600 50,000 40,000 56,700 2026 Request 22,673,861 -151,702 447,208 4,610,488 4,349,072 74,733 2,006,735 441,057 24, 674, 696 3,553,842 1,981,842 57,091 37,738 57,300 2026 Recommend 22,673,861 -151,702 447,208 4,610,488 4,349,072 74,733 2,006,735 441,057 24,674,696 3,553,842 1,981,842 57,091 37,738 56,100 2026 Final 61,357,855 64,813,961 64,812,761 0 310 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: Summary - All Departments - Fund 2100 DEPARTMENT DESCRIPTION: See individual units. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $44,226,805 $48,398,419 $48,398,419 Supplies I 510,300 563,233 563,233 Purchased Services 8,735,000 10,164,126 10,164,126 Fixed Charges 8,736,750 5,686,985 5,686,985 Capital - - - Cost Allocation Adj (851,000) (56.102) (56.102) Gross County Cost $61,357,855 $64,811,963 $64,811,963 Revenue 46,378,671 48,643,172 48,643,172 PROPERTY TAX $14,979,184 $16,168,791 $16,168,791 Budgeted Positions 413.0 426.0 414.0 414.0 SUMMARY OF CHANGES: See Individual Budget Units. FINANCE/ADMINISTRATION RECOMMENDATION: See Individual Budget Units. BOARD ACTION: See Individual Budget Units. 311 SOCIAL SERVICES FUND GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: • The Child Support team collected and distributed more than $22 million dollars in child support to families in the community, maintaining the current support collection rate of approximately 67%, the highest of all 10 large counites in Colorado. (Priority 1 [SP1]) • The Family Resources outreach team went to the local jail to assist incarcerated individuals who will be released in the near future with public assistance benefits applications or worked with customers over the phone/virtual to provide these services. (SPI B) • The Family Resources team oversaw the Human Services Funds Distribution process and frequently referred customers to Catholic Charities and the District Attorney's Office to apply for Victim Assistance and Compensation. (SPIC) • The Assistance Payments team facilitated the application, approval and reapproval processes for multiple medical assistance categories to support citizens' access to essential health services. (SP1 F) • To ensure the best customer experience, DHS regularly reviewed and followed the Civil Rights and Conflict of Interest policies in municipal code. (SP2A) • WCDHS provided numerous opportunities to staff for structured communications and feedback to foster an environment of transparent, timely and relevant communication, including employee/ supervisor roundtables, focus groups, StaffSyncUp, department -initiated satisfaction surveys, weekly JT Show, Wellness Wednesday and bi-monthly NewsFlash, bi- weekly Department announcements and All About Us program. (SP4A) • The Department employed several strategies to establish consistent application of leadership goals and objectives and supervisory roles to provide accountability including daily supervisor check -ins for information sharing, strategic workflow and supervision consistency, weekly management assembly to align vision and report on progress, monthly focused leadership development opportunities, development of training roadmaps including expectations of productivity, quality, and professionalism. (SP4C) • The Department implemented the Binti system to improve efficiencies for Child Welfare, Fiscal and external providers of services to our clients. (SP5) • The Department prioritized kinship care (Kin Culture Initiative), reflecting a commitment to placing children with relatives whenever possible, which can lead to better outcomes for the children involved. (SP5A) • The Child Support team installed a TouchPay payment machine in the lobby to streamline child support payment processing, improving timeliness of payments to recipients, and providing non -custodial parents with alternative methods for remitting monthly child support remittances. (SP5D) • The Child Welfare team conducted town halls for foster parents, indicating a commitment to keeping them informed and involved in the process. (SP5E) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: • DHS will implement the Emergency Preparedness Team to ensure safety of DHS staff and continuity of operations in the event of an actual emergency. (SP1) • DHS will implement updated appointment and client communications systems in child welfare and assistance payments units. (SP5D) 312 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: COUNTY ADMINISTRATION - 2100-42110 [CC_40300] DEPARTMENT DESCRIPTION: The County Administration budget unit includes activities for the purposes of administering the Supplemental Nutrition Assistance Program (SNAP), also known as Food Assistance, Medicaid, and State -Only Adult Assistance programs, including eligibility determination, benefit calculation and issuance and overpayment investigation. Resources 2024 Actuals Approved Budget 2025 Requested 2026 Budget Proposed 2026 Budget Personnel Services $19,945,285 $12,259,155 $21,403,478 $20,328,964 Supplies 371,301 (450,000) 426,340 426,340 Purchased Services 3,064,418 2,400,000 3,122,786 3,122,786 Fixed Charges 5,961,058 13,562,325 5,960,949 6,766,492 Capital - - - - Cost Allocation Adj (7,725,669) - (8,239,692) (8,239,692) Gross County Cost $21,616,393 $27,771,480 $22,673,861 $22,404,890 Revenue 14,565,886 13,393,441 15,540,886 15,540,886 Net County Cost $7,050,507 $14,378,039 $7,132,975 $6,864,004 Budgeted Positions 193.0 193.0 193.0 181.0 SUMMARY OF CHANGES: The format of the Social Services Fund budget has changed in order to more clearly illustrate the actual costs associated with the activities. The cost allocations, as determined by the Random Moment Sampling (RMS) process, are now illustrated as a separate line item in each section impacted by the re -allocations. Funding of the County Administration appropriation was increased in the 2025 Long Bill. This increase, offset by the loss of pandemic -related funding sources, will result in better coverage of our expenses for the administration of these programs. FINANCE/ADMINISTRATION RECOMMENDATION: The adjustments include an increase in the Cost Allocation Plan's designation for Indirect Cost revenue reimbursement, increasing the expenses by approximately $520,000 from 2025 approved budget. To accommodate the increase, personnel services were reduced, to indicate the removal of 12.0 FTE that had been included for the Public Health Emergency (PHE) that ended June 2025. BOARD ACTION: 313 COUNTY ADMINISTRATION - 2100-42110 (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Food Assistance Caseload 18,705 19,000 19,500 Medicaid Caseload 41,778 62,000 65,000 TANF Caseload 860 875 800 Adult Financial Caseload 685 725 750 Efficiency Measures FTEs per 10,000/capita 5.252 5.133 4.703 Per capita cost $19.19 $38.24 $18.54 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Human Services goals following the Social Services Fund Summary. BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: NON -PROGRAM REVENUE - 2100-42111 [CC_40410] DEPARTMENT DESCRIPTION: The Non -Program Revenue budget unit includes property taxes, Claim -Collection Incentives, TANF Adjustment, TANF MOE Reduction, and Miscellaneous Revenue Sources Resources 2024 2025 Approved 2026 Requested 2026 Proposed Budget Budget Budget Actuals Personnel Services $- $- Supplies - - - Purchased - - - Services Fixed Charges (151,702) (170,000) (151,702) (151,702) Capital - - - - Cost Allocation Adj - - - - Gross County Cost $(151,702) $(170,000) $(151,702) $(151,702) Revenue 629,308 795,122 741,008 741,008 Net County Cost (781,010) (965,122) (892,710) (892,710) Property Tax $13,257,431 $14,979,184 $16,168,791 $16,168,791 Revenue SUMMARY OF CHANGES: The Department is requesting Property Tax funding budgeted at $16,168,791 for 2026. The difference is a combination of special revenue from various department programs. The TANF Adjustment is $111,008. Incentives earned as the result of claims collections for Food Assistance, Medicaid, TANF, and State -Only programs are estimated to be $630,000. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 315 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: OTHER PROGRAMS - 2100-42115 [CC_40430] DEPARTMENT DESCRIPTION: Other Programs represents minor or temporary programs within the Department of Social Services. It includes Food Stamp Job Search (Employment First), SNAP Refunds, AFDC/TANF Retained Collections, and Collaborative Management. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services $323,586 $272,450 $355,977 $355,977 Supplies 5,353 7,300 5,353 5,353 Purchased Services 49,376 50,000 74,376 74,376 Fixed Charges 12,071 11,502 11,502 Capital Cost Allocation Adj Gross County Cost $390,386 $329,750 $447,208 $447,208 Revenue 285,987 254,650 298,348 298,348 Net County Cost $104,400 $75,100 $148,860 $148,860 Budgeted Positions 3.0 3.0 3.0 3.0 SUMMARY OF CHANGES: Several proposed Federal changes to the SNAP Program could impact the Food Stamp Job Search programs, as well as other components of the SNAP Program. We anticipate that any such changes would become effective in 2027, at the earliest, but will monitor developments as they are made known. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Total Participants - Employment First 2 10 16 Efficiency Measures FTEs 10,000/capita 0.082 0.080 0.078 per Per (county $0.28 $0.20 $0.39 capita cost support) 316 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: CHILD SUPPORT SERVICES - 2100-42200 [CC_40340J DEPARTMENT DESCRIPTION: Child Support Services helps parents and caregivers by establishing parentage, setting up child support, and making sure support orders are followed. We are dedicated to helping children get the financial assistance they need. Resources 2024 Approved Budget 2025 Requested 2026 2026 Proposed Budget Budget Actuals Personnel Services $3,021,604 $3,698,000 $3,290,614 $3,290,614 Supplies 8,692 50,000 8,692 8,692 Purchased Services 689,764 750,000 580,633 580,633 Fixed Charges 9,974 40,000 9,974 9,974 Capital - - - - Cost Allocation Adj 668,930 - 720,575 720,575 Gross County Cost $4,398,964 $4,538,000 $4,610,488 $4,610,488 Revenue 3,306, 740 3,412, 680 3/465/750 3/465/750, Net County Cost $1,092,224 $1,125,320 $1,144,738 $1,144,738 Budgeted Positions 30.0 31.0 31.0 31.0 SUMMARY OF CHANGES: The Department has transferred most of the attorney activities associated with this program in-house, utilizing the County Attorney Office's staff to conduct the legal tasks necessary to establish and enforce support orders, rather than hiring external attorneys. Beginning in 2026, a statute change went into effect to the Child Support Guideline. The new guideline will provide non -custodial parents with credit for every overnight. This is a significant change from the previous guideline which only gave credit if the non -custodial parent had the children over 92 overnights annually. We anticipate this adjustment will result in more appropriately sized support orders, which in turn will help us with collections of both current support and arrears. In addition, our division has implemented structural improvements aimed to streamline our work. These changes are designed to increase efficiency which will lead to timelier establishment and modification of orders and improvement in collections. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 317 CHILD SUPPORT ADMINISTRATION - 2100-42200 (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Number in Weld 7,827 7,950 8,100 of open cases Number 5,644 5,670 5,700 Money of children & supported distributed to 24,118,855 24,600,000 25,000,000 collected families Money (total) & distributed to 18,997,682 19,400,000 19,750,000 collected families Money (current) collected & distributed to 5,121,173 5,200,000 5,250,000 families Collections (arrears/back pay) 778,027 793,548 806,451 per staff member FTE in (highest Colorado) Orders collection Established/Modified rate per 505 510 525 Applications Received 1,501 1,550 1,600 Processed and Efficiency Measures FTEs 10,000/capita 0.816 0.824 0.806 per Per $2.97 $2.99 $2.97 capita cost (county support) BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: TANF - COLORADO WORKS- 2100-42365 [CC_40440] DEPARTMENT DESCRIPTION: Colorado Works is Colorado's implementation of the Temporary Assistance for Needy Families program. Assistance is provided to low- income families to assist in employment preparation to achieve self-sufficiency and to provide temporary direct financial assistance. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $960,540 $3,039,100 $1,043,990 $1,043,990 Supplies 2,169 375,000 2,169 2,169 Purchased Services 1,208,166 1,375,000 1,177,619 1,177,619 Fixed Charges 26,938 (20,000) 26,043 26,043 Capital - - - - Cost Allocation Adj 1,959,051 - 2,099,251 2,099,251 Gross County Cost $4,156,865 $4,769,100 $4,349,072 $4,349,072 Revenue 3,042,431 3,284,017 2,863,989 2,863,989 Net County Cost $1,114,434 $1,485,083 $1,485,083 $1,485,083 Budgeted Positions 14.0 14.0 14.0 14.0 SUMMARY OF CHANGES: The passage of Senate Bill 22-1259 will continue to increase the amount of funding required for payment of Basic Cash Assistance and for administrative costs associated with this program. This limits the amount of funding available to continue providing job training and placement services, other supportive services needs and prevention activities in the community. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 319 TANF ADMINISTRATION - 2100-42365 (CONTINUED) PERFORMANCE MEASURES Work Outputs placed trained in TANF/CO support) in Works 2024 2025 PROJECTED 2026 ACTUALS ESTIMATED $3.03 860 26 0.372 $3.95 875 30 15 0.364 $3.86 800 34 18 TANF Total subsidized Community Total TANF/CO Efficiency Participants Caseload participants Measures through internship Works the 12 0.381 through FTEs Per capita per 10,000/capita cost (county BUDGET UNIT REQUEST SUMMARY Department: Budget Unit: SOCIAL SERVICES AID TO THE NEEDY DISABLED- 2100-42370 [CC_40320J DEPARTMENT DESCRIPTION: The Aid to Needy Disabled program account for assistance grants for eligible disabled and Medicaid benefits for SSI clients. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services $48,267 St - Supplies 398 Purchased Services 115,112 110,000 115,112 115,112 Fixed Charges (40,379) (30,000) (40,379) (40,379) Capital Cost Allocation Adj Gross County Cost $123,398 $80,000 $74,733 $74,733 Revenue 47,772 Net County Cost $75,626 $80,000 $74,733 $74,733 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: Funding of the Disability Navigator Program ended June 30, 2024, so no expenditures or revenues for that sub -program are reflected. All expenditures and collections budgeted are now for the AND program, only. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Adult Financial Caseloads 685 725 750 Efficiency Measures Per (county $0.21 $0.21 $0.19 capita cost support) 321 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: CHILD CARE ADMINISTRATION- 2100-42375 [CC_40330] DEPARTMENT DESCRIPTION: The Child Care Assistance Program provides day care services for children from TANF and Income Eligible households. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $650,479 $729,000 $701,212 i $701,212 Supplies 1,196 3,000 1,196 1,196 Purchased Services 1,1 19,580 1,020,000 1,309,530 1,309,530 Fixed Charges 37,523 - 17,692 17,692 Capital - - - - Cost Allocation Adj (23,070) - (22/895)I (22/895) Gross County Cost $1,785,707 $1,752,000 $2,006,735 $2,006,735 Revenue 884,385 877,000 784,794 784,794 Net County Cost$901,322$875,000$1,221,941$1,221,941 Budgeted Positions 6.0 6.0 6.0 6.0 SUMMARY OF CHANGES: This program will continue to see significant changes in 2026 and in coming years as it transitions to the newly created Department of Early Childhood. House Bill 22-1295 instituted several changes to the rules governing how day care services are authorized and delivered. As a result of these changes, Weld County, along with all other large counties in the State, has implemented a freeze on the processing of applications for the program, to avoid untenable unfunded mandates resulting from this legislation and other recent changes to the program. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 322 CHILD CARE - 2100-42375 (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Avg Child Care Providers 367 1,503 202 with a CCCAP fiscal Efficiency Measures agreement FTE's 1O,OOO/capita O.163 O.16O 0.156 Per capita per cost (county support) $2.45 $2.33 $3.18 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Human Services goals following the Social Services Fund Summary. BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: OLD AGE PENSION- 2100-42380 [CC_40420] DEPARTMENT DESCRIPTION: The Old Age Pension program provides payments to eligible seniors who meet income, resource and age tests. Program costs are reimbursed at approximately 99.5% by the State Old Age Pension Trust Fund. Administrative costs are reimbursed at 100%. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services $456,000 Supplies 50,000 Purchased Services 118 25,000 118 118 Fixed Charges 1,558 4,000 Capital Cost Allocation Adj 440,939 440,939 440,939 Gross County Cost $442,615 $535,000 $441,057 $441,057 Revenue 440,939 525,000 440,939 440,939 Net County Cost $1,676 $10,000 $118 $118 Budgeted Positions 0.00 0.0 0.0 0.0 SUMMARY OF CHANGES: No significant changes are anticipated for this program in 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Case Load 685 725 750 Efficiency Measures Timeliness Application / RRR N/A 99% 99% Per of (county $0.00 $0.03 $0.00 capita cost support) 324 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: CHILD WELFARE ADMINISTRATION- 2100-42410 [CC_40350] DEPARTMENT DESCRIPTION: The Child Welfare program delivers services to children and families at risk of or involved in the Child Welfare system in order to assure safety , permanency, and well-being. Resources 2024 Actuals 2025 Approved Budget Requested 2026 2026 Proposed Budget Budget Personnel Services $16,247,728 $18,714,000 $17,233,110 $17,233,110 Supplies 108,736 450,000 118,725 118,725 Purchased Services 3,130,488 3,450,000 3,122,400 3,122,400 Fixed Charges (357,470) (550,000) (358,869) (358,869) Capital - - - - Cost Allocation Adj 4,326,790 - 4,559,330 4,559,330 Gross County Cost $23,456,272 $22,064,000 $24,674,696 $24,674,696 Revenue 18,370,908 17,961,200 20,035,640 20,035,640 Net County Cost $5,085,364 $4,102,800 $4,639,056 $4,639,056 Budgeted Positions 157.0 167.0 167.0 167.0 SUMMARY OF CHANGES: The department remains committed to placing children involved in the Child Welfare system in the least restrictive setting demonstrating the ability to provide safe and nurturing care. As a result, the costs associated with these placements have largely shifted from daily foster care maintenance payments to specific service purchases. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 325 CHILD WELFARE ADMINISTRATION- 2100-42410 ICC_40350] (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Referrals 9,045 8,480 8,480 Assessments 2,103 2,166 2,231 Cases 219 226 235 Certified Kin 22 65 85 Certified Foster 66 60 65 High Fidelity Wraparound is 29 40 40 an evidence based intensive that families care coordination model high serves levels with youth who are at risk of of care, out -of -home to placement or back who into are the working home reintegrate and community treatment levels after out -of -home and Lighthouse of care. 168 175 175 provides child for families abuse prevention involvement case management at risk of down with child being welfare involved or who are stepping after with child Post Adoption welfare. to 453 450 450 families, works have support adoptive from primarily who adopted for child welfare, with ongoing to keep needs their families resources healthy and together. support Housing and Stability Case Managers 349 150 150 households serve homelessness at risk of experiencing to or housing who are working establish homelessness. stable after experiencing 326 CHILD WELFARE ADMINISTRATION- 2100-42410 ICC_40350] (CONTINUED) PERFORMANCE MEASURES (CONTINUED) 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Crisis Services Caseworkers home 120 130 130 conduct for kinship studies and provide support for who providers removed who from provide the care home due children to are neglect. abuse and/or Efficiency Measures FTEs 10,000/capita 4.273 4.441 4.340 per Per capita cost (county support) $13.84 $10.91 $12.05 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: CORE SERVICES - 2100-42415 [CC_40360] DEPARTMENT DESCRIPTION: The Core Services program is designed to safely maintain children at home or return children to home through services for children and parents, including, but not limited to, therapy and parental education. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services $2,904,789 $3,219,500 $3,076,749 $3,076,749 Supplies Purchased Services 477,093 520,000 477,093 477,093 Fixed Charges (20,000) Capital Cost Allocation Adj Gross County Cost $3,381,882 $3,719,500 $3,553,842 $3,553,842 Revenue 2,781,682 2,885,600 2,923,125 2,923,125 Net County Cost $600,200 $833,900 $630,717 $630,717 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: No significant changes are anticipated for this program in 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Case Load 317 305 300 Efficiency Measures Per (county $1.63 $2.22 $1.64 capita cost support) GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Human Services goals following the Social Services Fund Summary. 328 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: ADULT PROTECTION- 2100-42450 [CC_40310] DEPARTMENT DESCRIPTION: Adult Protective Services offers protective services to prevent, reduce, or eliminate the current or potential risk of mistreatment, exploitation, or self -neglect to the at -risk adult using community -based services and resources, health care services, family and friends when appropriate, and other support systems. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services $1,111,353 $1,839,600 $1,434,708 $1,434,708 Supplies 758 25,000 758 758 Purchased Services 94,442 120,000 89,630 89,630 Fixed Charges 14,256 30,000 14,256 14,256 Capital Cost Allocation Adj Gross County Cost 353,028 $1,573,838 $2,014,600 442,490 $1,981,842 442,490 $1,981,842 Revenue Net County Cost 1,098,105 $475,733 1,471,700 $542,900 1,491,700 $490,142 1,491,700 $490,142 Budgeted Positions 10.0 12.0 12.0 12.0 SUMMARY OF CHANGES: No significant changes are anticipated for this program for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Adult Protective Services: referrals/reports mistreatment or for self allegations -neglect of (# of referrals) 1,823 2,028 2,256 Efficiency Measures FTEs 10,000/capita 0.272 0.319 0.312 per Per (county $1.29 $1.44 $1.27 capita cost support) 329 BUDGET UNIT REQUEST SUMMARY Department: Budget Unit: SOCIAL SERVICES LEAP ADMINISTRATION AND OUTREACH- 2100-42610 [CC_40400] DEPARTMENT DESCRIPTION: The Low -Income Energy Assistance Program is largely administered through a State-wide contract with Goodwill Industries. The county administers outreach efforts to the community. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services Supplies Purchased Services 57,091 50,000 57,091 57,091 Fixed Charges (1,715) Capital Cost Allocation Adj Gross County Cost $55,376 $50,000 $57,091 $57,091 Revenue 42,433 50,000 57,091 57,091 Net County Cost $12,943 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: No significant changes are anticipated for this program in 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Efficiency Measures FTEs 10,000/capita 0.000 0.000 0.000 Per per (county $0.04 $0.00 $0.00 capita cost support) 330 BUDGET UNIT REQUEST SUMMARY Department: SOCIAL SERVICES Budget Unit: GENERAL ASSISTANCE- 2100-42700 [CC_40380] DEPARTMENT DESCRIPTION: This program is entirely funded by the County and expenditures from this program are not covered by TANF, OAP, AND, etc. Resources 2024 Actuals 2025 Approved Budget 2026 Requested Budget 2026 Proposed Budget Personnel Services Supplies Purchased Services 37,738 40,000 37,738 37,738 Fixed Charges 44,671 56,100 56,100 Capital Cost Allocation Adj Gross County Cost $82,409 $40,000 $93,838 $93,838 Revenue 56,100 56,100 Net County Cost $82,409 $40,000 $37,738 $37,738 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: Temporary and emergency assistance for applicants for Federal/State categorical assistance programs and help for some medical indigents. This includes the Employee Appreciation Program transfer from the General Fund for all FTE represented in Human Services and Social Services. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Burial Assistance 24 10 27 Efficiency Measures Per capita cost (county support) $0.22 $0.1 1 $0.10 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Human Services goals following the Social Services Fund Summary. 331 • t ft Ll/kat 9.1 , cJ t14� 332 PUBLIC HEALTH REVENUES Revenue Corn • orison 2025 2026 Increase Decrease Charges for Services 991,106 Federal/State 5,771,177 General Fund Transfers 5,949,980 Licenses & Permits 790,000 Miscellaneous 980,067 Solid Waste Transfers 790,922 TOTAL $ 15,273,252 979,320 -1% 5,738,301 2% 6,046,315 1,072,880 36% 820,100 -16% a 1,239,269 57% Solid Waste Trnsfr 8% Miscellaneous 5% Licenses/Permits 7% Gen Fund Trnsfr 38% $ 15,896,185 76% Chg for Services 6% Federal/State t 36% 333 PUBLIC HEALTH EXPENSES Expense Corn parison 2025 2026 Increase (Decrease) Environmental Health Services $ 4,808,869 Administration 2,079,704 Health Communication 2,506,479 Community Health Services 5,939,712 TOTAL $ 15,334,764 Community Health Services 37% Health Communication 18% $ 5,877,454 22% 1,316,477 -37% 2,865,198 14% 6,020,485 loo $16,079,614 1% Environmental Health Services 37% Administration 8% 334 t, C O 6.1 6 5.9 5.8 5.7 5.6 5.5 5.4 5.3 PUBL i C HEALTH Seven Year General Fund Contribution Comparison Salmiass 5.59 2020 5.71 2021 5.69 2022 6.04 I i 2023 2024 2025 2026 335 Department of Public Health and Environment Summary Mission: We serve Weld County by cultivating partnerships to promote public health and environmental quality through the delivery of relevant, innovative and cost- effective services. Vision: Everyone in Weld County has the opportunity to live their healthiest lives. Values: Service * Prevention * Teamwork Department Summary The Weld County Department of Public Health and Environment (WCDPHE) provides for the health, safety, and welfare of Weld County citizens through the seven core Public Health Services established by the State Board of Health and ten essential Public Health Services. The department plays a key role in administering federal, state, and local programs and services in our local communities upon which our residents rely every day. VITAL RECORDS AND STATISTICS PREVENTION AND POPULATION HEALTH PROMOTION ADMINISTRATION AND GOVERNANCE PUBLIC HEALTH LN COLORADO ENVIRONMENTAL HEALTH ASSESSMENT, PLANNING AND COMMUNICATION COMMUNICABLE DISEASE PREVENTION, INVESTIGATION AND CONTROL EMERGENCY PREPAREDNESS AND RESPONSE The department continually uses local data collected through its Community Health Survey to help drive strategic planning, partner engagement, and efforts to address public health issues in Weld County. As a nationally accredited health department, WCDPHE is committed to leading population health improvement via a chief community health strategist approach where the department engages with various external community groups and organizations to help address emerging and chronic health issues. F oiL V Co C ce .PI-1AB -o Advancing a C Public Health a Performance a it ecti •t) fi th ccre 336 The department began development of a new three-year strategic plan in 2025 and will continue implementation throughout 2026. Areas of focus in the 2025-26 strategic plan include communication, organizational culture, recruitment/retention/recognition, and public health equity. Focusing resources to allow improvement in these areas, as well as nurturing and developing future leaders will ensure that the department is prepared to provide public health services to a growing population. While safeguarding the public's health and well-being, the WCDPHE team continues to be responsible stewards of public funds. The FY 2026 budget proposal continues to reflect the department's fiscally conservative approach to carefully managing the county's tax dollars and available state, federal and private financial resources as they provide high - quality, cost-efficient, and readily accessible services to residents and businesses in Weld County. Proposed Budget In 2026, WCDPHE will receive almost $5 million in funding across 20+ different grants, approximately $3.6 million in other revenue streams, and is requesting $6,399,019 in county funding which represents a modest 2.4% increase in county funding over 2025 levels. After changes to staffing and review from the Board of County Commissioners, the request was reduced to $6,046,315 while still providing the same level of service. The total proposed 2026 department budget is $16,248,893, allocated among its four divisions: Community Health Services, General Health Education, Environmental Health Services [including Emergency Preparedness], and Public Health Administration [including Vital Records] . 2026 Budget Highlights Revenues across the department are projected to increase $651,136 which is primarily attributable to increased grant funding. The Public Health Services Division will see significant additional funding from grants aimed at reducing sexually transmitted infections (STI) and the Environmental Health Division will see an infusion of funding to bolster lead investigations, which are primarily the result of elevated blood lead levels in children. As a result, the 2026 budget proposal includes the addition of 2 full time equivalents (FTEs) to be supplemented by fees and county contribution under Environmental Health. Reductions in grants have led to an offsetting decrease of 3.0 FTE, so core department functions and services available to customers remain at levels similar to 2025. Awards • Vital Records - Five Star Performance Award from CDPHE for 2023 • Public Health Services Division - NACo 2025 Achievement Award • Colorado Public Health Association Lillian Wald Award 337 2024-2026 Strategic Plan Summary Mission Statement: We serve Weld County by cultivating partnerships to promote public health and environmental quality through the delivery of relevant, innovative, and cost-effective services. Vision Statement: Everyone in Weld County has the opportunity to live their healthiest lives. Values: Service, Prevention, Teamwork Strategic Priorities: ■ Communication ■ Goal 1: Improve internal communication throughout the organization. ■ Goal 2: Provide clear, consistent, and concise information to the community. ■ Organizational Culture ■ Goal 1: Foster an organizational culture with open communication across all levels, where every voice matters and employees feel valued. ■ Goal 2: Encourage an actively engaged staff. ■ Goal 3: Continue implementation of quality improvement. ■ Recruitment, Retention, Recognition ■ Goal 1: Create a system of clear career paths, progression, and growth opportunities. ■ Goal 2: Standardize the recruitment and onboarding process. ■ Improve parity across divisions. ■ Public Health Equity ■ Make equitable access to public health services a priority. ■ Communicate (internally and externally) that equitable access to public health services is a priority. Strategic priority teams will be utilized continuously to focus on and make improvements to priority areas. Employees are encouraged to participate in at least one priority team and can move between teams as desired. Special project teams will be established to complete specific, short-term projects that arise. Community members may be involved to build partnerships and provide expertise. 338 PUBLIC HEALTH SUMMARY OF REVENUES 2026 Fund Ora Acct 2560 41400 4210 2560 41400 4221 Account Title LICENSES AND PERMITS LICENSES PERMITS TOTAL LICENSES AND PERMITS INTERGOVERNMENTAL 255211 41300 4321 MEDICAID 2590 41300 4321 MEDICAID 2590 41600 4321 MEDICAID 2591 41300 4321 MEDICAID 2591 41600 4321 MEDICAID 2592 41300 4321 MEDICAID 2592 41600 4321 MEDICAID 2593 41300 4321 MEDICAID 2595 41300 4321 MEDICAID 2595 41600 4321 MEDICAID 2597 41300 4321 MEDICAID 2597 41600 4321 MEDICAID 2599 41300 4321 MEDICAID 2599 41600 4321 MEDICAID 2592 41300 4322 MEDICARE 2515 41210 4336 REIMBURSEMENTS 2560 41400 4336 REIMBURSEMENTS 2593 41300 4336 REIMBURSEMENTS 2593 41600 4336 REIMBURSEMENTS 2594 41300 4336 REIMBURSEMENTS 2594 41600 4336 REIMBURSEMENTS 2597 41300 4336 REIMBURSEMENTS 2500 41100 4340 GRANTS 2500 41100 4340 GRANTS 251010 41210 4340 GRANTS 2517 41210 4340 GRANTS 2519 41210 4340 GRANTS 2521 41210 4340 GRANTS 2523 41210 4340 GRANTS 2529 41210 4340 GRANTS 2530 41300 4340 GRANTS 253310 41300 4340 GRANTS 255211 41300 4340 GRANTS 2560 41400 4340 GRANTS 256410 41400 4340 GRANTS 2565 41400 4340 GRANTS 258110 41500 4340 GRANTS 2590 41300 4340 GRANTS 2590 41600 4340 GRANTS 2591 41300 4340 GRANTS 2591 41600 4340 GRANTS 2592 41300 4340 GRANTS 2592 41600 4340 GRANTS 2593 41300 4340 GRANTS 2593 41600 4340 GRANTS 2594 41300 4340 GRANTS 2597 41300 4340 GRANTS 2597 41600 4340 GRANTS 2500 41100 711000 COUNTIES 2500 41100 4356 COUNTIES 255810 41300 4356 COUNTIES 2560 41400 4356 COUNTIES TOTAL INTERGOVERNMENTAL 2025 Budget 412,000 378,000 2026 Rea uest 655,880 417,000 2026 Recommend 655,880 417,000 2026 Final 790,000 1,072,880 1,072,880 3,000 0 17,000 0 145,535 0 75,000 0 0 1,000 0 7,500 0 100,000 0 120,000 5,000 0 93,000 0 9,665 0 866,534 0 183,611 330,134 149,465 16,250 167,000 25,000 0 319,000 1,262,778 178,700 97,134 5,000 307,071 0 298,529 0 306,620 0 377,076 0 79,000 0 0 50,000 5,949,980 0 95,000 80,575 8,000 26,000 0 75,000 0 89,200 0 1,200 500 0 2,000 0 120,000 0 5,000 113,000 0 90,000 0 25,000 0 3,000 120,083 311,000 182,530 412,668 152,675 11,000 134,802 514,951 159,820 319,000 1,329,872 188,183 106,233 4,800 0 245,000 0 232,857 0 305,000 0 59,883 0 6,500 177,561 0 6,399,019 10,100 115,308 80,575 8,000 26,000 0 75,000 0 89,200 0 1,200 500 0 2,000 0 120,000 0 5,000 113,000 0 90,000 0 25,000 0 3,000 120,083 311,000 182,530 412,668 152,675 11,000 134,802 514,951 159,820 319,000 1,329,872 188,183 106,233 4,800 0 245,000 0 232,857 0 305,000 0 59,883 0 6,500 177,561 0 6,046,315 10,100 115,308 80,575 11,721,157 12,137,320 11,784,616 339 PUBLIC HEALTH SUMMARY OF REVENUES 2026 Fund 2500 2524 2560 2590 2590 2591 2591 2592 2592 2593 2594 2595 2595 2597 2597 2590 2590 2591 2591 2592 2592 2595 2597 2560 2500 2525 2590 2591 2590 2591 2592 2593 2594 2595 Ora Acct 41100 4410 41210 4410 41400 4410 41300 4410 41600 4410 41300 4410 41600 4410 41300 4410 41600 4410 41300 4410 41300 4410 41300 4410 41600 4410 41300 4410 41600 4410 41300 4415 41600 4415 41300 4415 41600 4415 41300 4415 41600 4415 41600 4415 41600 4415 41400 41100 41210 41600 41300 41600 41600 41600 41600 41600 41600 Account Title CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES INSURANCE REIMBURSEMENT INSURANCE REIMBURSEMENT INSURANCE REIMBURSEMENT INSURANCE REIMBURSEMENT INSURANCE REIMBURSEMENT INSURANCE REIMBURSEMENT INSURANCE REIMBURSEMENT INSURANCE REIMBURSEMENT TOTAL CHARGE FOR SERVICES MISCELLANEOUS 4510 FINES 4650 OVERHEAD 4680 OTHER 4680 OTHER 4680 OTHER 4690 DONATIONS 4690 DONATIONS 4690 DONATIONS 4690 DONATIONS 4690 DONATIONS 4690 DONATIONS TOTAL MISCELLANEOUS TRANSFER 2560 41400 712700 TRANSFER TOTAL PUBLIC HEALTH 2025 Budget 245,000 63,106 321,500 0 116,000 0 40,000 0 78,000 0 0 0 1,000 0 15,000 0 16,500 0 38,500 0 50,500 1,000 5,000 2026 Rea uest 357,220 0 401,400 73,700 0 25,000 0 91,000 0 2,500 500 3,000 0 5,000 0 6,000 0 8,000 0 6,000 0 0 0 2026 Recommend 357,220 0 401,400 73,700 0 25,000 0 91,000 0 2,500 500 3,000 0 5,000 0 6,000 0 8,000 0 6,000 0 0 0 2026 Final 991,106 979,320 979,320 3,000 787,289 175,828 100 0 500 10,000 100 2,000 1,000 250 5,000 815,000 0 0 100 0 0 0 0 0 0 5,000 815,000 0 0 100 0 0 0 0 0 0 980,067 820,100 820,100 790,922 1,239,269 1,239,269 15,273,252 16,248,889 15,896,185 340 PUBLIC HEALTH SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 2500 251010 2515 2517 2519 2520 2521 2523 2524 2525 252710 2529 2530 253310 255211 255810 2590 2591 2592 2593 2594 2595 2597 2500 2560 256410 2565 258110 2590 2591 2592 2593 2594 2595 2597 2599 41100 ADMINISTRATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41210 GENERAL HEALTH EDUCATION 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41300 COMMUNITY HEALTH SERVICES 41400 ENVIROMENTAL 41400 ENVIROMENTAL 41400 ENVIROMENTAL 41400 ENVIROMENTAL 41500 PUBLIC HEALTH PREPAREDNESS 41600 PUBLIC HEALTH CLINICAL SERVICES 41600 PUBLIC HEALTH CLINICAL SERVICES 41600 PUBLIC HEALTH CLINICAL SERVICES 41600 PUBLIC HEALTH CLINICAL SERVICES 41600 PUBLIC HEALTH CLINICAL SERVICES 41600 PUBLIC HEALTH CLINICAL SERVICES 41600 PUBLIC HEALTH CLINICAL SERVICES 41600 PUBLIC HEALTH CLINICAL SERVICES TOTAL PUBLIC HEALTH 2025 Budget 2,079,704 230,602 120,095 359,225 56,751 1,089,901 44,255 176,344 86,648 193,716 128,542 20,401 42,460 417,044 1,416,482 116,572 0 0 0 0 0 0 0 0 4,675,140 126,172 7,557 351,036 1,250,168 741,544 762,617 388,768 125,823 66,244 231,346 29,608 2026 Request 1,316,477 170,827 116,359 409,932 231,644 1,219,588 19,725 207,389 0 0 0 489,734 659,743 406,233 1,463,730 133,022 1,420,152 640,810 666,345 330,498 128,049 6,320 165,583 320,759 5,601,422 117,197 7,355 0 0 0 0 0 0 0 0 0 2026 Recommend 1,316,477 170,827 116,359 409,932 231,644 1,219,588 19,725 207,389 0 0 0 489,734 659,743 406,233 1,463,730 133,022 1,420,152 640,810 666,345 330,498 128,049 6,320 165,583 320,759 5,432,143 117,197 7,355 0 0 0 0 0 0 0 0 0 2026 Final 15, 334, 765 16,248,893 16,079,614 0 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC HEALTH and ENVIRONMENT Budget Unit: Summary - - All Departments - - Fund 2500 DEPARTMENT DESCRIPTION: See individual units. Resources 2024 Actuals 2025 Requested 2026 Proposed Budget 2026 Approved Budget Budget Personnel Services $10,476,077 $11,923,516 $12,751,273 12,583,154 Supplies 719,468 722,816 746,621 746,621 Purchased Services 1,397,874 1,721,614 1,662,670 1,667,670 Fixed Charges 21,280 991,819 1,088,326 1,082,219 Capital - 5,000 0 Gross County Cost $12,614,700 $15,364,765 $16/248,890 $16,079/614 Revenue 13,106,840 15,311,065 16,248,889 15,896,185 Net County Cost $(492,140) $23,701 $1 $183,479 Budgeted Positions 100.59 101.78 100.8 SUMMARY OF CHANGES: Overall, the department seeks to add 2 full time positions, primarily through increased in charges for services, and offsetting other county expenditures by transferring in from the General Fund. This request includes a modest increase in county contributions of $146,743, or about 2.4%. More detailed summaries are included in each individual budget unit. Revenue and Purchased Services expenditures changes offset due to targeted application of the Per Capita Grant to specific core Public Health programs. Indirect costs from grants are applied to overhead to support the department. FINANCE/ADMINISTRATION RECOMMENDATION: See individual units. BOARD ACTION: See individual units. 342 HEALTH FUND SUMMARY - FUND 2500 (CONTINUED) Mission Statement: We serve Weld County by cultivating partnerships to promote public health and environmental quality through the delivery of relevant, innovative, and cost-effective services. o Goal 1: Achieve organizational excellence through an engaged, connected, and skilled workforce. o Goal 2: Cultivate a culture of continuous quality improvement to advance excellence in business practices, programs and services. o Goal 3: Foster engagement in community partnerships to achieve optimal public health outcomes. NOTE: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT HAS A COMPREHENSIVE STRATEGIC PLAN AVAILABLE ONLINE AT: https://www.weldgov.com/files/sharedassets/public/departments/health-and- environment/documents/wcdphe_strategic-plan_2021-23.pdf *Desired outcomes based on staff input. 343 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT Budget Unit: HEALTH ADMINISTRATION -2500-41100 [CC_40100] DEPARTMENT DESCRIPTION: Overall administration of the Department of Public Health and Environment, including fiscal management, budgeting, procurement, data and records management, contract and grant management, personnel, public relations, and facilities management. Vital records (birth and death certificates) are issued by Deputy Registrars upon request in both the Greeley and Southwest Weld offices. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $949,368 $1,011,373 $1,043,778 $1,039,216 Supplies 45,063 45,310 45,310 45,310 Purchased Services 155,125 257,308 141,288 141,288 Fixed Charges (812,631) 760,712 91,100 91,100 Capital - 5,000 - - Gross County Cost $336,923 $2,079,703 $1,321,476 $1,316,914 Revenue 6,360,891 4,027,457 7,701,422 7,338,618 Net County Cost 6,023,968) $(1,947,754) $( Budgeted Positions 10.0 8.0 8.0 8.0 SUMMARY OF CHANGES: The 2026 budget shows the revenue from the county to support the Health Department. Salaries include the 2% COLA, plus the compensation study changes reflected in the request. Fixed charges are reduced by moving the per capita contribution of grants directly to the programs impacted. The county contribution is requested at $6,399,019. Personnel also include a promotion of an office tech to a Financial Supervisor to allow for succession planning and continuity of process when the Finance Manager is unavailable. FINANCE/ADMINISTRATION RECOMMENDATION: The county contribution was reduced to $6,046,315 and includes the $10,000 for the department's employee appreciation program. The promotion is not currently endorsed. Approve as recommended. BOARD ACTION: 344 HEALTH ADMINISTRATION - 2500-41100 (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Greeley and Southwest Weld Offices: Birth Certificates issued Death Certificates issued 8,537 8,250 8,700 12,876 12,500 13,000 Efficiency Measures FTEs per 10,000/capita 0.346 0.273 0.213 Per capita cost (county support) $0.02 $0.00 $0.48 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Health goals following Department of Public Health and Environment Budget Review Summary. 345 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT Budget Unit: GENERAL HEALTH EDUCATION -2500-41210 [CC_40110] DEPARTMENT DESCRIPTION: Health Education, Communication, and Planning (HECP) includes county and grant funded health communication/prevention programs that promote healthy behaviors to reduce the burden of chronic disease. The HECP team coordinates the Community Health Survey and the Community Health Improvement Plan. HECP serves as the liaison with the media for the Health Department. The HECP team provides support internally for producing educational materials, reports, and local health data. Furthermore, HECP partners with the community to implement strategies that promote and support healthy behaviors. These include improving access to healthy foods and recreation for all residents, cardiovascular disease and diabetes prevention, health screening and lifestyle education, and healthy behaviors for teens to prevent unintended pregnancy, tobacco use prevention, and traffic safety. HECP also coordinates national accreditation for the department. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $2,060,548 $2,365,546 $2,465/771 $2,452/593 Supplies 39,443 54,769 62/482 62/482 Purchased Services 156,289 179,936 155/597 155/597 Fixed Charges 134,558 (93,772) 175/240 175/240 Capital - - - Gross County Cost $2,390,837 $2,506,479 $2,859,090 $2,845,912 Revenue 1,122,276 1,230,394 1,521,626 1,521,626 Net County Cost $1,268,561 $1,276,085 $1,337,464 $1,324,286 Budgeted Positions 19.3 20.2 19.9 19.9 SUMMARY OF CHANGES: Overall, there are minimal changes to the division's 2026 budget, with slight increases in both personnel and supply costs. Those increases were offset with moderate increases in per capita dollars originating from CDPHE and a wide array of public health grants across many programs. Additionally, some increases in the contribution of county funds to support core public health programs, such as maternal childhood health, were offset by the shifting of grant dollars to other programs within the department, thereby reducing the county's contribution to those program areas. 346 GENERAL HEALTH EDUCATION - 2520-41210 (CONTINUED) SUMMARY OF CHANGES (CONTINUED): While this reallocation of grant dollars results in a net contribution from the county, it results in operational efficiencies and aligns with the county's strategic plan with respect to the delivery of cost- effective services while ensuring healthy, safe, and livable communities. Revenue and Purchased Services expenditures changes offset due to targeted application of the Per Capita Grant to specific core Public Health programs. Indirect costs from Grants are applied to overhead to support the department. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 347 GENERAL HEALTH EDUCATION - 2520-41210 (CONTINUED) PERFORMANCE MEASURES WORK OUTPUTS ACTUAL 2023 FY PROJECTED ESTIMATED 2024 FY 2025 FY Number of Class Attendees Healthy Relationships Waits) 2,058 1,200 1,200 (Weld 613 548 550 Healthy Eating Matters) (Cooking Maternal Health ---- 58 60 Childhood (Lactation Support) Social Support (Acts of Connection 0 300 300 `Diabetes Prevention Weld) 52/---- 154/50 249/60 (Heart of **Class Acquired Knowledge ---- 80% 90% Health Screenings Number of individuals screened 112 120 180 Individuals identified with elevated triglycerides 40 42 63 Individuals identified with elevated cholesterol 49 53 79 Individuals identified with elevated blood glucose 36 38 58 Number of referrals/connections to services 3,652/840 4,659/900 5,500/950 Substance Misuse Tobacco Inspections 1,313 1,121 1,150 Number of Tobacco Quitline Referrals 50 60 70 Number of Colorado Clean Indoor Air Complaints 5 5 5 Number of tobacco policy recommendations ---- 10 15 Tobacco cessation class completion rate ---- 60% 70% Number of tobacco presentations/attendees 500 762 1,000 Opioid abatement dollars allocated 1.25M 1.25M 1.50M Other Core Public Health Services Child Fatality Case reviews 22 13 15 Competed Data Requests 32 32 32 Number of Thriving Weld Participants 350 400 400 Number of community outreach events/participants ---- 12/500 12/600 Total number/new breast-feeding friendly spaces 135/15 145/10 155/10 Number of physical health classes (Outdoor Rx) 69/684 160/1,400 200/1,600 *Class attendees/course completion rate **The cumulative percentage of class attendees who agreed or strongly agreed they acquired new knowledge to assist them in making well informed decisions regarding their own health and healthy lifestyle choices. *** Number of classes/total hours of facilitated exercise --- Indicates a new program metric with no historical data available 348 GENERAL HEALTH EDUCATION - 2520-41210 (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS LS ESTIMATED PROJECTED Efficiency Measures FTEs per 10,000/capita 0.525 0.537 0.517 Per capita cost (county support) $3.45 $3.39 $3.48 349 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT Budget Unit: PUBLIC HEALTH SERVICES -2500-41300 [CC_40130] DEPARTMENT DESCRIPTION: Public Health Services (PHS) delivers comprehensive clinical and community nursing care to Weld County residents, ensuring equitable access to high -quality, affordable services. Through strategic partnerships with community partners and local organizations, PHS brings care directly into the communities where people live, work, and learn. Our multidisciplinary team provides evidence -based programs including Women's Wellness Connection screenings, Family Planning, immunizations, Nurse -Family Partnership home visits, STI and tuberculosis clinics, care coordination for children with special health care needs, embedded social work resource navigation, and a Mobile Health Unit. These services strengthen families, prevent disease, and reduce health inequities by bringing care closer to our most vulnerable populations. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $3,669,836 $4,231,522 $4,560,907 $4,546,040 Supplies 402,345 420,600 389,300 389,300 Purchased Services 440,688 683,240 554,115 554,115 Fixed Charges 299,959 253,314 516,158 516,158 Capital - - - - Gross County Cost $4,812,829 $5,588,676 $6,020,480 $6,005,613 Revenue 3,876,298 3,615,153 3,616,501 3,616,501 Net County Cost $936,531 $1,973,523 $2,403,979 $2,389,112 Budgeted Positions 34.6 34.6 37.0 37.0 SUMMARY OF CHANGES: This budget unit combines Public Health Clinical Services, and Public Health Services into one cost center starting in 2026. The reflected actuals represent that combination as well. No real increases are anticipated in this budget, except for requesting four promotions for existing positions at a total cost of $14,867 to Personnel. The 2026 personnel request includes a 2% COLA, increase in Health insurance, and the compensation study actuals to reflect actual anticipated costs for 2026. 350 PUBLIC HEALTH SERVICES - 2500-41300 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: The promotions are not recommended for this budget year. Everything else is recommended for approval. BOARD ACTION: PERFORMANCE MEASURES WORK OUTPUTS ACTUAL 2024 FY ESTIMATED 2025 FY PROJECTED 2026 FY Nurse -Family Partnership for First -Time Mothers Client Visits 1,854 1,900 2,000 Mothers and Infants Served 318 340 340 Total Time Spent with Clients (hours) 1,810 1,900 2,000 Maternal and Child Health — HCP — Care Coordination Clients Served 45 65 75 Direct Referrals Received 253 260 275 Client Visits 467 500 525 Community Outreach Clients Assisted 343 400 500 Outreach Events 14 20 25 Community Partner Meetings 22 30 40 PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Efficiency Measures FTEs per 10,000/capita 0.942 0.920 0.961 Per capita cost (county support) $2.55 $5.25 $6.25 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Health goals following Department of Public Health and Environment Budget Unit Request Summary. 351 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT Budget Unit: ENVIRONMENTAL -2500-41400 [CC_40120] DEPARTMENT DESCRIPTION: The primary mission of the Environmental Health Services division is to protect and perpetuate the public health of the citizens of the county with scientific risk assessments, the development ofpolicies, monitoring and inspections, consultation, and the enforcement of regulations designed to protect food, water, and air supplies. Services include technical assistance and consultation, monitoring and sampling, inspection and enforcement, education, and outreach, and planning activities. The laboratory's purpose is to process medical and water samples. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $3,888,499 $4,315,072 $4,680/818 $4,545/305 Supplies 232,695 252,137 249/529 249/529 Purchased Services 664,183 626,897 816/670 816/670 Fixed Charges 287,747 (8,435) 299,721 299,721 Capital - - - Gross County Cost $5,073,124 $5,185,671 $6,046,738 $5,911,225 Revenue 713,630 935,545 930,802 930,802 Net County Cost $4,359,494 $4,250,126 $5,115,936 $4,980,423 Budgeted Positions 36.2 35.8 36.9 35.9 SUMMARY OF CHANGES: The 2026 request has included the compensation study changes reflected midyear 2025, as well as 2.0 FTE being requested as Environmental Health Specialist I positions. One is for the increased need due to facilities requiring inspections. The other is for Air Quality, to offset contract expenses in the general fund for work that can be completed more efficiently and effectively in this department. There are also 6 promotions being requested throughout the department over the course of 2026. This aligns with historical practice and allows for growth within the department and leads to retaining top talent. Environmental Health used Strategic Priorities number 1, 4 and 5 in the development of the budget. The overall thought process was with providing cost effective service delivery. As the division receives county funding, return on investment is paramount. 352 ENVIRONMENTAL HEALTH SERVICES - 2500-41400 (CONTINUED) SUMMARY OF CHANGES (CONTINUED): Within that though, the goal is to retain high performing individuals and that is done by working towards becoming an employer of choice. At the core of environmental health is ensuring a health and safety environment for county residents. Being mindful of costs and by supporting a great staff, the division can provide outstanding customer service while providing public health programming. FINANCE/ADMINISTRATION RECOMMENDATION: The Board approved one Environmental Health Specialist for Air Quality in August 2025. The other FTE is not recommended at this time, nor the 6 promotions being requested. BOARD ACTION: PERFORMANCE MEASURES Work Outputs Food inspections, activities, complaints Laboratory analyses Household hazardous waste disposed Environmental Planning reviews OWTS (septic) permits and inspections Waste inspections, complaints, spill reports Biosolids inspections, activities, complaints Institutions inspections Outbreak investigations Reportable disease investigations Rabies PEP coordination Rabies risk assessments Air inspections and complaints Efficiency Measures FTEs per 10,000/capita Per capita cost (county support) 2024 2025 ACTUALS ESTIMATED 2,473 11,203 433,928 436 1,213 312 182 152 212 45,124 11 176 121 1.104 $5.60 2,450 10,000 455,000 500 1,300 250 185 160 30 5,000 10 80 120 1.015 $8.40 2026 PROJECTED 2,500 10,000 440,000 450 1,300 275 185 160 72 4,000 10 80 125 1.001 $6.60 GOALS/DESIRED OUTCOMES/KEY PERFORMANCE INDICATORS: See Health goals following Department of Public Health and Environment Budget Unit Request Summary. 353 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT Budget Unit: PUBLIC HEALTH PREPAREDNESS -2500-41500 [N/A] DEPARTMENT DESCRIPTION: Public Health Preparedness utilizes grants and county funding to enhance the ambient level of emergency preparedness, both internally (county organization) and externally (constituents). This unit is charged with preparing for, and responding to, incidents and events which threaten the quality and quantity of life within the purview of health and environment; developing exercises and evaluating various plans, procedures and protocols associated with emergency preparedness; is assigned disease investigation duties and functions; houses the county -wide Health Alert Network, communications and warning operations; and is engaged in local, regional, state and national collaborative efforts associated with these disciplines. Resources 2024 Actuals 2025 Approved Budget Requested 2026 Budget 2026 Proposed Budget Personnel Services $195,483 $255,165 Supplies 18,935 11,150 Purchased Services 36,109 26,500 Fixed Charges 18,383 58,221 Capital - - Gross County Cost $268,910 $351,036 Revenue 229,344 307,071 Net County Cost $39,566 $43,965 $, Budgeted Positions 2.0 2.0 SUMMARY OF CHANGES: This program is being combined with Environmental Health. No budget is requested for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 354 BUDGET UNIT REQUEST SUMMARY Department: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT Budget Unit: Public Health Clinical Services - - 2590-41600 DEPARTMENT DESCRIPTION: The Clinical Services division holds clinics for immunizations, family planning, international travel health, sexually transmitted infections, tuberculosis, and women's health. It provides immunizations, screenings, counseling, communicable disease surveillance, containment, treatment, and education. Provides home visits for health promotion, evaluation, health assessment, and community outreach activities. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $2,117,906 $2,749,094 Supplies 381,915 393,875 Purchased Services 292,962 499,740 Fixed Charges 174,850 (46,591) Capital - - Gross County Cost $2,967,633 $3,596,118 Revenue 2,236,142 1,935,375 Net County Cost $731,491 $1,660,743 Budgeted Positions 17.8 21.6 SUMMARY OF CHANGES: This program is requested to be combined with General Health Education, and no budget is requested for 2026. All performance measures and objectives are included in that budget unit. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 355 HUMAN SERVICES 5 Year Budget to Actual Expense Comparison 18,000,000 16,000,000 14,000,000 12,000,000 101000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 2021 Budget 2021 Actual 2022 Budget 2022 2023 Actual Budget Actual 2023 Fixed Charges 259,655 205,617 103,200 211,554 214,000 199,671 • Purchased Services 2,553,850 2,949,287 2,198,900 5,204,819 2,941,300 4,514,053 3,173,500 5,600,780 4,669,000 4,422,071 ■ Supplies 304,615 410,865 332,000 649,676 428,600 342,283 588,600 554,688 473,250 502,168 ■ Personnel Services 5,979,630 5,836,965 5,763,300 6,558,979 6,216,900 7,514,522 6,468,300 10,703,52 9,987,050 11,622,81 2024 Budget 292,900 MI 2024 Actual 0 2025 2026 Budget Budget 227,400 193,430 357 HUMAN SERVICES FUND SUMMARY The Human Services Fund is requested at $16,740,434 for 2026, which is up $1,383,734, or 9.0%, from the previous year. Program funding is up for 2026 due to program revenues returning to more normal levels post COVID in 2023. Other program funding came through CARES Act and the American Rescue Act in 2021-2022, which distorts the funding changes from 2021-2023. The Community Services Block Grant is up $107,500 at $405,500 and Senior Nutrition programs are up $430,000. Department of Labor programs are up $301,400. Area Agency on Aging is down $20,300. Being totally reliant upon State and Federal funding sources, Human Services continues to operate in an uncertain environment. The Human Services Fund budget has been constructed based upon the best available information on the funding levels. It is very likely that many of the amounts will be changed between now and the actual execution of the 2026 budget. As fiscal pressures are dealt with at the Federal and State levels, changes could be forthcoming that will affect this funding. The primary programs of Human Services are associated with the Workforce Innovation and Opportunity Act (WIOA), formerly the Workforce Investment Act (WIA), funded under the Department of Labor, Employment and Training Administration. This program is anticipating $2,488,900 for 2025. In addition, the Job Service contract will be $1,470,000, up $584,800. Funding for this program should remain fairly constant going forward, depending on budget control measures enacted at the Federal level. The Human Services Fund has historically been totally funded through state and federal programs, with the exception of the local match for the Area Agency on Aging program, which amounts to $12,351. This has changed in recent years, and the County has assisted in programming funding in 2025 and 2026. Other programs of the Human Services Fund remain relatively stable programmatically with the following 2025 funding levels: Area Agency on Aging Senior Nutrition CSBG G $ 4,328,900 $ 1,107,500 $ 405,500 In the above programs, Weld County must continue to be responsive and reactive to federal and state administrative and budget changes in 2026. 358 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: • The Older Americans Act (OAA) programs assist with providing a quality of life to promote and protect the health and safety of older adults in Weld County, including the provision of nutritious meals and service vouchers that provide our seniors the ability to stay at home and age in place. (Strategic Priority 1 [SF1]) • DHS assumed responsibility for Weld's Veteran Services Office. (SP1/2) • DHS assumed responsibility for the region's Case Management Agency, taking over all waiver and state funded programs for case management to support citizens. (SP1 /2) • The Weld County Youth Conservation Corp continues to partner with the City of Greeley annually to enhance the city's open spaces, parks, and trails. (SP2) • The Employment Services Business Services Unit participates in the Northern Colorado Regional Economic Development Initiative (NoCo REDI), regularly working with economic developers throughout Weld County to encourage growth and attract and retain business and talent. (SP2B) • The employment and training programs provided by the Employment Services team support the education, training, and certifications required by industry to design, maintain and improve Weld County's workforce. (SP2B) • DHS successfully collaborated with numerous local partners to build a new senior center to continue to provide supportive services to the older adults in Hill N Park and surrounding areas. DHS partnered with Weld County, Roche Construction, Habitat for Humanity, City of Greeley, Town of Evans, and Town of Milliken. (SP3D) • The Department provides department -specific internal trainings and development opportunities such as All About Us, Supervisor Workshops, Job Shadowing Program, Mentoring program, Peer Trainer program, Pipeline Development, Educate -Elevate -Empower Peer Support Group and RMTS Quarterly Division Expert Discussion Groups. (SP4D) • DHS staff are continually improving business processes utilizing LEAN and use a task -based approach for efficiency and mastery, and staff -led cross -divisional mapping to reduce redundancy and provide the best and most cost-effective services. (SP5A) • The Department collects data through surveys and other tracking methods, consolidates and summarizes highlights for department leadership to review quarterly and consider potential adjustments in practice, implement new processes and strategize ways to develop increased engagement and effective workplace culture. (SP5B) • Many DHS staff participate in workgroups and committees, sit on Boards and host meetings that fosters active collaboration with community members and partners to increase awareness and understanding of county services. (SP5C) 359 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS (CONTINUED): • DHS's objective is to serve all individuals in person; however, clients are served in various ways that are convenient to them by offering virtual assistance via one- on-one appointments, workshops, and job fairs, guaranteeing excellent service for many rural citizens. (SP5D) • DHS trained over 200 staff on beginner digital accessibility considerations and design in Microsoft programs. (SP6B) • DHS successfully uses social media to communicate programing changes for public assistance recipients. (SPEC) • The DHS Contracts Team has worked with County Purchasing and Legal to update DHS contracts and agreements to comply with current accessibility requirements and posted them on the County website for public use, also benefiting viewing of completed contracts in Tyler by the public. (SPED) • Human Services regularly uses various sources of survey data to develop responsive programming and apply for grant funding to meet the unique needs of Weld County residents. The resources available are utilized to take a conservative approach to growth while continually assessing the needs of the population being serve. (SRi DJ • DHS improved its website accessibility score from 86.4 to 97.1 since June 2023. (SP6B) 2026 STRATEGIC PRIORITY OBJECTIVES AND GOALS: • Build and implement Ambassador Program to provide greater understanding and collaboration among the departments functional teams to improve engagement and retention. (SP4) 360 HUMAN SERVICES SUMMARY OF REVENUES 2026 Fund 2650 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2669 267895 267895 267895 267895 267895 2680 2680 2680 2650 2680 Ora Acct 61751 4314 61400 4320 61420 4320 61422 4320 61431 4320 61432 4320 61450 4320 61451 4320 61452 4320 61453 4320 61460 4320 61461 4320 61462 4320 61470 4320 61471 4320 61480 4320 61481 4320 61482 4320 61490 4320 61500 4320 61505 4320 61510 4320 61511 4320 61516 4320 61521 4320 61522 4320 61560 4320 61700 4320 61705 4320 61710 4320 61720 4320 61730 4320 61735 4320 61740 4320 61741 4320 61742 4320 61745 4320 61750 4320 61755 4320 61760 4320 61770 4320 61775 4320 61875 4320 61880 4320 61935 4320 61940 4320 61945 4320 61815 4320 61601 4320 61610 4320 61620 4320 61630 4320 61640 4320 61781 4320 61782 4320 61783 4320 61785 4321 61783 4321 Account Title INTERGOVERNMENTAL USDA FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS FEDERAL GRANTS MEDICAID MEDICAID 2025 Budget 40,000 1,359,300 482,578 389,422 109,147 700,853 369,622 39,100 55,261 827,117 34,000 115,649 133,000 102,850 55,700 66,450 28,750 567,000 310,000 42,500 3,000 20,000 159,800 5,270 55,730 72,500 23,300 44,904 155,796 244,500 5,202,000 11,800 IMP 2026 Rea uest 42,571 1,011,155 354,960 182,775 126,446 8,651 86,075 442,093 20,106 46,340 821,564 37,792 82,963 38,646 25,411 373,000 130,437 120,686 7,007 10,623 43,786 50,031 1,510 3,773 142 31,243 96,942 252,531 75,625 10,638 20,793 28,262 7,137 19,971 34,595 2,558 56,710 411,567 232,020 28,236 2,040 11,274 11,189 6,609 40,696 44,276 63,694 5,870 86,714 15,974 1,041,189 251,252 4,090,126 473,605 2026 Recommend 42,571 1,011,155 354,960 182,775 126,446 8,651 86,075 442,093 20,106 46,340 821,564 37,792 82,963 38,646 25,411 373,000 130,437 120,686 7,007 10,623 43,786 50,031 1,510 3,773 142 31,243 96,942 252,531 75,625 10,638 20,793 28,262 7,137 19,971 34,595 2,558 56,710 411,567 232,020 28,236 2,040 11,274 11,189 6,609 40,696 44,276 63,694 5,870 86,714 15,974 1,041,189 251,252 4,090,126 473,605 2026 Final 361 HUMAN SERVICES SUMMARY OF REVENUES 2026 Fund 2625 2646 2646 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 265995 2669 2669 2680 2680 2680 2680 2680 2650 2645 2646 2669 Or• Acct 61250 61300 61310 61700 61785 61786 61835 61840 61841 61845 61850 61865 61866 61875 61880 61885 61890 61895 61900 61905 61915 61925 61930 61931 61932 61790 61820 61830 61781 61783 61787 61788 61789 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 4340 61701 711000 61200 4410 61300 4410 61820 4410 2650 61750 4690 2650 61760 4690 Account Title INTERGOVERNMENTAL (continued GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS GRANTS TRANSFER TOTAL INTERGOVERNMENTAL CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES CHARGE FOR SERVICES TOTAL CHARGE FOR SERVICES DONATIONS DONATIONS DONATIONS TOTAL DONATIONS TOTAL HUMAN SERVICES 2025 Bud• et 30,000 81,562 189,597 53,771 6,311 67,879 212,200 104,816 160,800 66,500 19,100 203,217 25,700 146,747 IMO 33,000 IMP IMO 1,201,601 2026 Re • uest 73,524 100,633 72,675 18,075 10,418 4,821 121,314 147,464 58,956 14,397 186,688 20,657 32,343 93,443 68,598 38,544 199,289 17,757 2,891 16,340 126,733 39,383 40,606 88,961 46,808 7,807 (1,168) 1,231 651,340 5,814 682,830 995 356,176 1,163,500 2026 Recommend 73,524 100,633 72,675 18,075 10,418 4,821 121,314 147,464 58,956 14,397 186,688 20,657 32,343 93,443 68,598 38,544 199,289 17,757 2,891 16,340 126,733 39,383 40,606 88,961 46,808 7,807 (1,168) 1,231 651,340 5,814 682,830 995 356,176 1,163,500 2026 Final 14,429,700 16,031,722 16,031,722 2,026 230,000 435,000 0 205,699 188,539 12,112 205,699 188,539 12,112 665,000 406,350 406,350 OM 262,000 0 302,262 100 302,262 100 262,000 302,362 302,362 15,356,700 16,740,434 16,740,434 2,026 362 HUMAN SERVICES SUMMARY OF EXPENDITURES 2026 Fund Or 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2625 2645 2646 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 61250 61400 61420 61422 61431 61432 61450 61451 61452 61453 61460 61461 61462 61470 61471 61480 61481 61482 61490 61500 61505 61510 61511 61516 61521 61522 61560 61200 61300 61700 61705 61710 61720 61730 61735 61740 61741 61742 61745 61750 61751 61755 61760 61770 61775 61785 61786 61835 61840 61841 61845 61850 61865 61866 61875 61880 61885 61890 61895 Expenditure Function 2025 Budget VETERANS SERVICE OFFICE WORKFORCE INNOVATION & OPPORTUNITYA 1 WIOA DISLOCATED WORKER WIOA DW ENHANCED RESEA UI EVALUATION AND CONTINU WIOA YOUTH IN SCHOOL WIOA YOUTH OUT OF SCHOOL YIS 20% WORK EXPERIENCE YOS 20% WORK EXPERIENCE WAGNER/PEYSER SUMMER JOB HUNT CAREER NAVIGATION MIGRANT SEASONAL FARM WORKER - 10% FOREIGN LABOR CERTIFICATION EMPLOYMENT SUPPORT FUND ESF (PACE) ESF/WEF INNOVATION TRADE ADJUSTMENT ACT DISABLED VETERANS OUTREACH WIOA PERFORMANCE INCENTIVE RESKILLING NEWSKILLING UPSKILLING RESKILLING NEWSKILLINGUPSKILLING ADM INNOVATIONS PROGRAM ADMIN WORKFORCE TRAINING GRANT ADMIN WORKFORCE TRAINING GRANT PROGRAM DISABILITY PROGRAM NAVIGATOR EDUCATION LAB AMERICORPS AREA AGENCY ON AGING AAA PART B LEGAL AAA PART B OMBUDSMAN AAA PART B PERSONAL CARE AAA PART B COUNSELING AAA PART B CHORE AAA PART B OUTREACH AAA PART B CASE MANAGEMENT AAA PART B HOME SAFETY AAA PART B TRANSPORTATION AAA PART C 1 AAA NSIP I P AAA C 2 AAA PART D AAA ELDER ABUSE AAA SPECIAL OMBUDSMAN AAA CCT CCT - OPTIONS AAA STATE ADMIN AAA STATE INFORMATION AND ASSISTANC AAA STATE HEALTH PROMOTIONS AAA STATE EDUCATION AAA STATE OMBUDSMAN AAA STATE OUTREACH AAA STATE CASE MANAGEMENT AAA STATE COUNSELING AAA STATE CHORE AAA STATE TRANSPORTATION AAA STATE PART C1 AAA STATE PART C2 393,000 359,300 482,578 389,422 0 0 109,147 700,853 0 0 795,422 39,100 0 55,112 0 829,466 0 0 0 0 34,000 0 0 0 0 0 0 230,000 435,000 128,000 133,000 99,850 0 55,700 43,250 66,450 0 0 28,750 877,000 40,000 310,000 42,500 3,000 20,000 11,800 0 120,977 278,684 52,258 6,130 65,716 0 212,200 159,800 156,641 160,800 66,500 0 2026 Request 401,673 1,011,155 354,960 182,775 126,446 8,651 86,075 442,093 20,106 46,340 1,249,564 37,792 82,963 38,646 25,411 373,000 130,437 120,686 7,007 10,623 43,786 50,031 1,510 3,773 142 31,243 96,942 205,699 361,847 278,991 75,625 14,972 22,978 28,262 28,751 19,971 34,595 3,102 56,710 749,017 63,498 233,311 30,057 2,943 13,769 11,012 5,108 214,365 232,587 70,125 15,329 213,950 20,657 32,343 93,443 109,805 47,817 166,774 17,757 2026 Recommend 401,723 1,011,155 354,960 182,775 126,446 8,651 86,075 442,093 20,106 46,340 1,249,564 37,792 82,963 38,646 25,411 373,000 130,437 120,686 7,007 10,623 43,786 50,031 1,510 3,773 142 31,243 96,942 205,699 361,847 278,991 75,625 14,972 22,978 28,262 28,751 19,971 34,595 3,102 56,710 749,017 63,498 233,311 30,057 2,943 13,769 11,012 5,108 214,365 232,587 70,125 15,329 213,950 20,657 32,343 93,443 109,805 47,817 166,774 17,757 2026 Final 363 2650 2650 2650 2650 2650 2650 2650 2650 2650 2650 265995 2669 2669 2669 267895 267895 267895 267895 267895 2680 2680 2680 2680 2680 2680 61900 AAA STATE SHELF STABLE MEALS 61905 AAA STATE VISUALLY IMPAIRED 61915 AAA STATE DENTAL VISION & HEARING 61925 AAA STATE PART E RESPITE 61930 AAA STATE SOUTH COUNTY RVNA 61931 STATE IN HOME - HOMEMAKER 61932 STATE IN HOME - PERSONAL CARE 61935 AAA PART E GRANDPARENTING 61940 AAA PART E CAREGIVER 61945 AAA PART E RESPITE 61790 HOME CARE ALLOWANCE 61815 AA OTHER HEALTH PROMOTIONS 61820 AA OTHER AAA 61830 AAA OTHER HEALTH FAIR 61601 CSBG EF 61610 CSBG ADMIN 61620 CSBG AAAA LINKAGES 61630 CSBG EMERGENCY SERVICES 61640 CDBG TANF EMPLOYMENT INTERSHIP 61781 CASE MANAGEMENT AGENCY - OLTC 61782 CASE MANAGEMENT AGENCY START-UP 61783 TARGETED CASE MGMT & MONITORING 61787 SGF-FSSP-FAM SUPPORT SVCS PROG 61788 SGF-OBRA-SS 61789 SGF-SLS-STATE SUPPORT LVG SVCS TOTAL HUMAN SERVICES 0 19,100 200,763 25,700 219,731 0 0 5,252 55,598 135,650 33,000 0 0 0 23,300 44,904 155,796 244,500 0 5,202,000 0 0 0 0 0 2,891 16,340 130,206 58,848 70,353 89,835 46,286 10,035 51,933 59,146 7,807 63,694 10,944 1,231 0 5,870 0 86,714 15,974 1,809,613 251,253 4,452,461 682,830 995 356,175 2,891 16,340 130,206 58,848 70,353 89,835 46,286 10,035 51,933 59,146 7,807 63,694 10,944 1,231 0 5,870 0 86,714 15,974 1,809,613 251,253 4,452,461 682,830 995 356,175 15,356,700 16,740,434 16,740,484 0 BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: Summary - All Budget Units in Human Services Fund DEPARTMENT DESCRIPTION: See Individual Units. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $2,117,906 $9,987,050 $11,622,815 $11,622,815 Supplies 381,915 473,250 502,168 502,168 Purchased Services 292,962 4,669,000 4,422,071 4,422,071 Fixed Charges 174,850 227,400 193,430 193,430 Capital - - - - Gross County Cost $2,967,633 $15,356,700 $16,740,434 $16,740,434 Revenue 2,236,142 14,155,099 15,576,934 15,576,934 Net Count Cost$731,491$1,201,601$1,163,500$1,163,500 y Budgeted Positions 17.8 141.0 147.0 147.0 SUMMARY OF CHANGES: See Individual Budget Units OBJECTIVES: See Individual Budget Units BOARD ACTION: See Individual Budget Units. 365 BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: HUMAN SERVICES - GENERAL 2600-61100 [CC_60300] DEPARTMENT DESCRIPTION: This is a newly combined budget area that will house the miscellaneous, independently funded small grants of the Human Services fund. Resources 2024 Actuals Approved Budget 2025 Requested 2026 Proposed Budget 2026 Budget Personnel Services $119,450 $- $96,567 $96,567 Supplies 11,476 - 64 64 Purchased Services 280,958 - 311 311 Fixed Charges 278 - - - Capital - - - - Cost Adjust Allocation - - - - Gross County Cost $412,162 $- $96,942 $96,942 Revenue 405,826 - 96,942 96,942 Net County Cost$6,335 $- $0 $ 0 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub -activities into major program categories for budgeting and accounting purposes by rolling -up those sub -activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled -up into each primary expense category but are instead clearly defined in line -by-line account detail. These changes will streamline the budgeting process while providing greater detail in a more efficient and effective way. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 366 BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: LEARNING LAB 2600-61200 [CC_60360J DEPARTMENT DESCRIPTION: The Assessment and Learning Center helps clients earn their GEDs, improve their work knowledge, and assess and build their current skills to meet employer expectations. The fee -based, computerized environment utilizes a variety of assessment and training programs designed to improve workplace skills that lead to long-term job success. Our services are offered at both our Greeley and Fort Lupton locations and many are available remotely. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $131,703 $178,000 $146,485 $146,485 Supplies 43,070 30,000 43,070 43,070 Purchased Services 10,459 17,000 10,459 10,459 Fixed Charges 5,684 5,000 5,684 5,684 Capital - - - - Cost Adjust Allocation - - Gross County Cost $190,917 $230,000 $205,699 $205,699 Revenue 161,445 230,000 205,699 205,699 Net County Cost $29,472 $- $(0) $( Budgeted Positions 0.0 3.0 3.0 3.0 SUMMARY OF CHANGES: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub -activities into major program categories for budgeting and accounting purposes by rolling -up those sub -activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled -up into each primary expense category but are instead clearly defined in line -by-line account detail. These changes will streamline the budgeting process while providing greater detail in a more efficient and effective way. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 367 LEARNING LAB 2600-61200 ICC_60360] (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Individuals Referred to Assessment 810 876 940 Learning Center and Completed Vocational Assessments 1,520 1,600 1,700 Individuals Obtained High School 28 35 44 Equivalency Efficiency Measures (HSE) FTEs 10,000/capita 0.000 0.080 0.078 Per per capita cost $0.08 $0.00 $0.00 BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: AMERICORP YOUTH CORPS PROGRAM -2646-61300 [CC_60390] DEPARTMENT DESCRIPTION: The AmeriCorps Program operates in a Youth Corps model prioritizing land, water and energy conservation projects. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $286,450 $374,000 $304,014 $304,014 Supplies 16,092 5,000 16/092 16/092 Purchased Services 37,784 54,000 37/976 37/976 Fixed Charges 3,767 2,000 3,767 3,767 Capital - - - Cost Adjust Allocation - - Gross County Cost $344,091 $435,000 $361,847 $361,847 Revenue 234,899 435,000 361/847 361/847, Net County Cost $109,192 $- $0 $0 Budgeted Positions 0.0 1.0 1.0 1.0 SUMMARY OF CHANGES: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub -activities into major program categories for budgeting and accounting purposes by rolling -up those sub -activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled -up into each primary expense category but are instead clearly defined in line -by-line account detail. These changes will streamline the budgeting process while providing greater detail in a more efficient and effective way. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 369 AMERICORP YOUTH CORPS PROGRAM -2646- 61300 ICC_60390] (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Young Adults Enrolled in AmeriCorps 23 30 30 CPR/First Aid/AED 23 30 30 Wildland Fire Chainsaw certificates S-212 earned Certificates 7 14 15 Earned Efficiency Measures FTEs 10,000/capita 0.000 0.027 0.026 Per per $0.30 $0.00 $0.00 capita cost BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: WORKFORCE INNOVATION & OPPORTUNITY ACT (WIOA) 2625-61400 [CC_60380] DEPARTMENT DESCRIPTION: Employment Services of Weld County (ESWC) is a comprehensive workforce center which connects resources for employment, education, and training services. ESWC offers services including self-service resources, promotion of personal and career development, furnishing access to Internet tools for employment and training opportunities, and providing information about both local and regional employers, as well as other labor markets. ESWC also assists local and regional employers with applicant referrals and other employer specific services, including labor exchange, job referrals, skills assessment, eligibility screening for career counseling, and training programs. The Wagner/Peyser program administers all Job Service activities in Weld County. It includes the Migrant Seasonal Farm Worker (MSFW) program, which partners with community organizations, employers, and agricultural workers to coordinate farm labor, ensure fair labor and OSHA standards are being followed and ensure farmworkers are receiving job seeker services. Other programs include the Workforce Investment Opportunity Act (WIOA) Reskilling, Upskilling, New-Skilling (RUN) program; the Adult WIOA program, providing employment and training for eligible adults; the Youth WIOA program provides employment and training programs for in -school and out -of -school youth; and the WIOA Dislocated Worker program provides employment and training services to individuals who lost employment at no fault of their own. The CIMS grant provides grant funding used to foster the development and continuous improvements of the Weld County region workforce system. Resources 2024 Actuals 2025 Requested 2026 Proposed Budget 2026 Approved Budget Budget Personnel Services $3,043,266 $3,289,400 $3,331,705 $3,331,705 Supplies 27,073 80,000 27,074 27,074 Purchased Services 1,256,878 1,328,000 1,040,316 1,040,316 Fixed Charges 86,121 97,000 86,120 86,120 Capital - - - - Cost Adjust Allocation - - Gross County Cost $4,413,338 $4,794,400 $4,485,215 $4,485,215 Revenue 4,069,136 4,366,400 4,057,215 4,057,215 Net County Cost$344,202$428,000$428,000$428,000 Budgeted Positions 0.0 38.0 38.0 38.0 371 WORKFORCE INNOVATION & OPPORTUNITY ACT (WIOA) - 2625-61400 ICC_60380] (CONTINUED) SUMMARY OF CHANGES: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub -activities into major program categories for budgeting and accounting purposes by rolling -up those sub -activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled -up into each primary expense category but are instead clearly defined in line -by-line account detail. No significant changes requested for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 Work Outputs ACTUALS ESTIMATED PROJECTED Participants 1,309 1,233 1,300 who attended workshops including Resume Writing, Interviewing, Finding Work After Felony, Supporting 55 a Over Job Seekers. and and Employers by the Business 613 502 550 served Services Team. Customized 313 349 300 deployed. recruitment events Job 13,651 15,016 16,381 Veterans seekers served. in 687 755 823 supported employment activities. Participants in the Adult WIOA 302 244 198 program. Participants in Quarter 2 184 93 150 employed they've the Adult after WIOA Participants program. completed in Quarter 169 119 149 4 they've still employed the Adult WIOA after program. completed 372 (WIOA) - 2625-61400 ICC_60380] (CONTINUED) PERFORMANCE MEASURES (CONTINUED) 2024 2025 2026 Work Outputs ACTUALS ESTIMATED PROJECTED Participants who received 94 75 80 that increased certificates/ their credentials Participants in the employability. Dislocated Worker 149 120 149 WIOA Out program. 242 140 125 -of -School participants served through the WIOA Youth In program. through 51 30 41 the -School WIOA participants Youth served Efficiency Measures program. FTEs 10,000/capita 0.000 1.011 0.987 Per per $0.94 $1.14 $1.11 capita cost BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: VETERANS SERVICE OFFICE -2625-61500 [CC_60370] DEPARTMENT DESCRIPTION: The Veterans' Services Office, in accordance with CRS Title 28, Article 5, Part 8, provides all types of services to veterans of Weld County. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $344,627 $349,000 $368,568 $368,568 Supplies 2,277 4,000 2,371 2,371 Purchased Services 15,677 25,000 20/875 20/875 Fixed Charges 9,910 15,000 9,910 9,910 Capital - - - - I Cost Adjust Allocation - - Gross County Cost $372,492 $393,000 $401,724 $401,724 Revenue 73,524 30,000 73/524 73/524 Net County Cost $298,968 $363,000 $328,200 $328,200 Budgeted Positions 0.0 3.0 3.0 3.0 SUMMARY OF CHANGES: No significant changes to this program are anticipated for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 374 VETERANS SERVICE OFFICE -2625-61500 ICC_60370] (CONTINUED) PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Work Outputs Total Special Claims that include 10 11 15 completed/submitted Housing Grant, Vehicle Adaptation, a: Clothing Allowance, Apportionment or Total Claims for 171 200 250 completed/submitted Death/Pension Benefit Claims, Aid Attendance, including and Family and Caregivers, Nursing Homes, Aid Attendance, Financial Reports and Total Appeals filed or 1,307 1,320 1,400 with or without Health/Medical Benefits Mental Health and/or Total Standard claims Claims 1,656 1,406 1,450 completed/submitted Health/Medical Benefits with or without Mental Health and/or Total Outreach claims Events 21 25 30 attended Efficiency Measures FTEs 10,000/capita 0.000 0.080 0.078 Per per $0.81 $0.97 $0.85 capita cost BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: COMMUNITY SERVICES BLOCK GRANT -2600-61600 [CC_60340] DEPARTMENT DESCRIPTION: The Community Services Block grant supports case management and emergency funding assistance for low-income individuals and families who are struggling with homelessness who are migrants or elderly. The goal is to address barriers to self-sufficiency by supporting services which address employment, Education, housing, budgeting, nutrition, and health. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $14,037 $196,000 $14/870 $14/870 Supplies 3 20,000 3 3 Purchased Services 92,016 250,000 93/375 93/375 Fixed Charges 311 2,500 311 311 Capital - - - - Cost Adjust Allocation - - Gross County Cost $106,366 $468,500 $108,558 $108,558 Revenue 108,558 468,500 108,558 108,558 Net County Cost $(2,192) $- $0 $0 Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: No significant changes to this program are anticipated for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 376 COMMUNITY SERVICES BLOCK GRANT -2600- 61600 ICC_60340] (CONTINUED) PERFORMANCE MEASURES Work Out p uts 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Emergency eviction. funding at risk of provided homelessness to assist to 214 350 214 households avoiding Parents home management. and environments caregivers who through improved case their 68 60 68 Walk-in needs customers served. with emergency shelter 35 35 35 Households obtained safe experiencing temporary shelter. homelessness who 144 99 144 Households affordable who housing maintained for 90 days. safe and 214 350 214 Amount distributed of emergency to support CSBG household funding stability. $61,100 $96,589 $96,589 Walk-in needs customers served with by Community emergency Outreach. food 133 135 135 Walk-in served, customers including applications with emergency for Medicaid. needs 62 65 65 Walk-in served, assistance. customers including with emergency emergency needs financial 440 400 400 Walk-in served, customers including applications with emergency for needs Food 142 150 150 Assistance, Colorado Works and Adult Financial Programs. Benefits application assistance to Weld 898 900 900 locations. County residents at offsite community Measures Efficiency FTEs per 10,000/capita 0.000 0.000 0.000 Per capita cost $(0.01) $0.00 $0.00 BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: AREA AGENCY ON AGING -2650-61700 [CC_60310] DEPARTMENT DESCRIPTION: The Older American's Act (OAA) Grant administers the Senior programs of the Area Agency on Aging (AAA). State general funds mirror Federal funding of the Older Americans Act and includes Administration, Information, and Assistance; Health Promotions; Education; Ombudsman; Homemaker; Personal Care; Outreach, Case Management; Counseling; Chore; Transportation; Congregate Meals; Home -Delivered Meals; Visually Impaired; Dental -Vision -Hearing; and Respite. The AAA grant provides several contracted services to older Weld County adults including legal counseling, ombudsman services, homemaker services, personal care, peer counseling, outreach, and transportation. The Congregate Meal Program provides meals to the senior population at nutrition sites around the Weld County. The Home Delivered Meals grant provides home delivered meals through Meals on Wheels. The Health Services grant provides health services to the senior community, including supporting evidence -based health programs. The Elder Abuse grant provides for educational training to the community on elder abuse. The Special Ombudsman funds supplement the ombudsman program. The caregiver respite program provides support to family members who are caring for relatives at home. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $1,314,548 $1,187,650 $1,440,896 $1,440,896 Supplies 205,748 234,250 198/833 198/833 Purchased Services 2,171,001 2,345,000 1,857,971 1,857,971 Fixed Charges 21,665 33,900 21/665 21/665 Capital - - - - Cost Adjust Allocation - - Gross County Cost $3,712,963 $3,800,800 $3,519,366 $3,519,366 Revenue 3,302,612 3,378,399 3,1 12,015 3,1 12,015 Net County Cost $410,351 $422,401 $407,351 $407,351 Budgeted Positions 18.0 18.0 18.0 18.0 SUMMARY OF CHANGES: No significant changes for this unit are requested for 2026. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. 378 AREA AGENCY ON AGING -2650-61700 ICC_60310] (Continued) BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 Work Outputs ACTUALS ESTIMATED PROJECTED Hours in Weld County. of minority senior outreach 1,975 360 288 Hours of legal for Weld consultation/representation 757 363 291 seniors. Vouchers issued for Assistance heavy chore household services: tasks with lawn such to help as snow removal and mowing home older adults maintain a safe 4,511 2,950 2,360 environment. Hours to of family respite care provided support temporary caregivers of to help older adults, offering home. relief sustain 6,010 3,918 2,135 caregiving at Hours 3,845 1,019 819 Congregate of senior peer counseling. throughout Weld County meals served providing in older adults with a nutritious meal a group for setting, interaction along with opportunities social 80,465 71,425 68,000 and connection. Home delivered 37966 20954 17,000 meals. Attendance Weld Aging Weld Class: Evidence at helping -based healthy classes independent. older 4,088 3,855 3,500 adults stay and 379 AREA AGENCY ON AGING -2650-61700 ICC_60310] (Continued) PERFORMANCE MEASURES 2024 2025 2026 Work Outputs ACTUALS ESTIMATED PROJECTED Dental/vision/hearing to in Weld County. vouchers 166 161 95 seniors Contacts homes & living facilities with nursing by Ombudsman assisted Program; for advocating their residents of , ensuring their concerns rights are are heard. protected and 31 31 32 Complaints investigated by the Ombudsman team. 430 450 450 Contacts providing information & 1,882 1,850 1,850 to in Weld assistance County. Transportation older adults to Weld 5,912 3,546 2,150 services provided County to and Efficiency errands. seniors Measures essential appointments FTEs Per per 10,000/capita 0.000 $1.12 0.479 $1.12 0.468 $1.06 capita cost BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: HOME CARE ALLOWANCE -2600-61790 [CC_60350J DEPARTMENT DESCRIPTION: The Home Care Allowance grant provides case management services to Medicaid eligible clients. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $592,556 $23,000 $5,322 $5,322 Supplies 32,913 - 3 3 Purchased Services 25,732 10,000 2,406 2,406 Fixed Charges 11,136 - 76 76 Capital - - - - I Cost Adjust Allocation - - Gross County Cost $662,337 $33,000 $7,807 $7,807 Revenue 630,284 33,000 7,807 7,807 Net County Cost $32,053 $- $- $- Budgeted Positions 0.0 0.0 0.0 0.0 SUMMARY OF CHANGES: In 2024, the Single -Entry Point (SEP) program funding and activities were discontinued. Home Care Allowance (HCA), a companion program to SEP, remains. The significant reduction in revenues and expenditures in 2025 is evidenced in this budget summary. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES 2024 2025 2026 ACTUALS ESTIMATED PROJECTED Efficiency Measures FTEs 10,000/capita 0.000 0.000 0.000 Per capita per cost $0.09 $0.00 $0.00 381 BUDGET UNIT REQUEST SUMMARY Department: HUMAN SERVICES FUND Budget Unit: CASE MANAGEMENT AGENCY -2600-61800 [CC_60320] DEPARTMENT DESCRIPTION: The Case Management Agency provides case management services to Medicaid -eligible clients for Options to Long -Term Care and State Waiver program services. The program supports individuals who meet nursing facility level of care, allowing them to remain in their homes and communities. Each person served represents a cost-effective alternative to institutional care while supporting better health and quality -of -life outcomes. Resources 2024 Actuals Approved Budget 2025 2026 Requested Proposed Budget 2026 Budget Personnel Services $4,863,955 $4,390,000 $5,914,391 $5,914,391 Supplies 214,658 100,000 214,658 214,658 Purchased Services 1,358,380 640,000 1,358,382 1,358,382 Fixed Charges 65,897 72,000 65,897 65,897 Capital - - - - Cost Adjust Allocation - - Gross County Cost $6,502,889 $5,202,000 $7,553,327 $7,553,327 Revenue 6,502,889 5,202,000 7,553,327 7,553,327 Net County Cost $- $- $0 $0 Budgeted Positions 78.0 78.0 84.0 84.0 SUMMARY OF CHANGES: To effectively manage the projected caseload for the 2026 calendar year, an additional total of 5 ongoing case managers and 1 supervisor is being requested in the 2026 budget. This staffing level ensures that each case manager will be able to maintain the contractual caseload ratio while providing quality service to clients. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 382 CASE MANAGEMENT AGENCY -2600-61800 ICC_60320] (Continued) PERFORMANCE MEASURES 2024 2025 2026 Work Outputs ACTUALS ESTIMATED PROJECTED Adult long-term Medicaid care 2,411 2,766 3,181 members served Children long-term Medicaid care 761 1,014 1,349 members Efficiency served Measures FTE's 10,000/capita 0.000 2.074 2.183 per Per $0.00 $0.00 $0.00 capita cost (county support) SPEC I AL REVENUE FUNDS Special Revenue Funds are established to account for taxes or other earmarked revenue of the county which finance specified activities as required by law or administrative action. CONSERVATION TRUST FUND: The Conservation Trust Fund is budgeted at $907,400 to reflect large capital improvements on the Poudre River Trail corridor, as well as at the Island Grove Events Center in Greeley. There are existing funds within the Trust Fund to cover these expenses in 2026. CONTINGENCY FUND: The Contingency Fund is funded with fund balance dollars at the level of $10,000,000. A beginning fund balance of $164,822,350 is anticipated. An ending fund balance of $175,000,000 is projected, assuming no contingency funds are needed in 2026. The fund balance will serve as a stabilization reserve for fluctuating revenues due to Weld County's heavy dependency on oil and gas assessed values that can fluctuate dramatically from year to year due to production levels and price changes. Besides serving as a general contingency reserve, the fund is available to mitigate impacts from the oil and gas industry, such as unanticipated road and bridge heavy hauling impacts. SOLID WASTE FUND: The $8,335,460 in fund balance is projected to remain relatively similar in 2026. Revenue is estimated at $1,700,000, with expenses and transfers totaling $1,674,269. $85,000 is funded for code enforcement of littering, $350,000 for operations relating to cleanup operations, transfers of $1,239,269 to the Health Department. The ending fund balance can increase by approximately $50,000 with these anticipated expenditures. WELD COUNTY TRUST FUND: The Weld County Trust Fund accounts for the assets held by the Weld Trust, a Colorado nonprofit corporation recognized by the Internal Revenue Service (IRS) as an exempt charitable organization under code section 501 (c) (3), for charitable purposes to benefit the citizens of Weld County. The earnings of the fund are being used to fund Bright Futures student grants each year. 384 SPECIAL REVENUE FUNDS (CONTINUED) EMERGENCY RESERVE FUND: The Emergency Reserve Fund was established per Amendment One (TABOR), passed November 3, 1992. The amendment requires that an emergency reserve be created to be used for declared emergencies only. With the adoption of the new accounting rules under GASB 54 the three percent (3%) TABOR emergency reserve required by Article X, Section 20(5) of the Colorado Constitution shall be a restricted fund balance in the General Fund in an amount equal to eight -million dollars or three percent of the TABOR revenue limit, whichever is greater. This Emergency Reserve Fund will no longer be used to budget or account for the TABOR emergency reserve. 385 CONSERVATION TRUST FUND SUMMARY OF REVENUES 2026 Fund Org Acct Account Title 2200 73700 4332 LOTTERY 2200 73700 4610 EARNINGS ON INVESTMENTS TOTAL CONSERVATION TRUST FUND REVENUE 2025 Budget 797,329 10,000 2026 Request 535,000 15,000 2026 Recommend 535,000 15,000 807,329 550,000 550,000 2026 Final CONSERVATION TRUST FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 2200 73700 CONSERVATION TRUST TOTAL CONSERVATION TRUST EXPENDITURES 2025 Budget 702,804 2026 2026 2026 Request Recommend Final 907,400 907,400 702,804 907,400 907,400 0 386 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CONSERVATION TRUST FUND BUDGET UNIT TITLE AND NUMBER: Conservation Trust Fund - - 2200-73700 DEPARTMENT DESCRIPTION: The Conservation Trust Fund accounts for revenue received from the State of Colorado to be used for the acquisition, development, and maintenance of new conservation sites or for capital improvements or maintenance for recreational purposes on any public site within Weld County. RESOURCES 2024 202.5 2026 PROPOSED BUDGET 2026 ACTUALS APPROVED BUDGET REQUESTED BUDGET Personnel Services $0 $0 $0 $0 Supplies 0 0 0 0 Purchased Services 574,210 702,804 907,400 907,400 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $574,210 $702,804 $907,400 $907,400 Revenue 562,804 807,329 550,000 550,000 Net County Cost $11,406 $(104,525) $357,400 $357,400 SUMMARY OF CHANGES: Revenue from the Colorado Lottery is being projected at $550,000 and $10,000 from interest earnings. For 2026, the capital improvements for the county buildings at Island Grove Park is proposed at $707,400, with an additional $200,000 allocated for capital improvements on the Poudre Valley Trail, if expended. Historically, when the final costs are reconciled with the City of Greeley at the end of the year, the amount paid by the county is less than budgeted. There is a fund balance of approximately $797,330 in this fund, as expenses are always a year behind revenues collected. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. 387 CONSERVATION TRUST FUND (CONTINUED) 2200-73700 FINANCE/ADMINISTRATION RECOMMENDATION (CONTINUED): Historically, the following is the amount of money received annually since the lottery started: 1983 $ 194,698 2003 $ 385,070 2023 1984 195,304 2004 361,926 2024 1985 151,033 2005 371,213 2025 1986 138,069 2006 453,233 1987 162,736 2007 423,260 1988 154,074 2008 430,795 1989 130,764 2009 408,648 1990 136,726 2010 386,999 1991 200,103 2011 376,031 1992 220,219 2012 411,891 1993 264,371 2013 450,659 1994 205,534 2014 404,589 1995 327,162 2015 358,431 1996 312,024 2016 487,550 1997 356,262 2017 436,368 1998 373,962 2018 429,897 1999 286,971 2019 513,355 2000 358,802 2020 472,538 2001 361,050 2021 562,906 2002 391,780 2022 542,101 The funds have been used for maintenance and development of Island Grove Park and the Missile Site Park, with the exception of the following items: Entity 1983: Greeley 1984: Greeley 1985: Greeley 1986: Greeley LaSalle Ault Dacono Windsor Ft. Lupton Independence Stampede Purpose Civic Auditorium Civic Auditorium Civic Auditorium Civic Auditorium Community Center Park System Park Improvements Park Improvements Pearson Park Sports Complex Headquarters Facility Amount $ 141,464 $ 143,000 $ 90,000 $ 51,500 10,000 7,500 3,000 6,000 10,000 5,000 602,733 529,672 600,000* Since 1987 all funds have gone to the two county parks. Beginning in 2002, only Island Grove Park has been funded. 388 CONSERVATION TRUST FUND - 2200-73700 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION (CONTINUED): In 1984, the Board adopted the following criteria, in priority order, for the use and allocation of Weld County lottery funds. This policy remains in force today: 1. To maintain and develop the two existing county parks. 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to, or compliment, the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Island Grove Park Visitors 340,000 370,000 420,000 Efficiency Measures Per (county $1.58 $1.59 $1.87 Cost capita Per Visitor cost support) $1.61 $1.52 $1.37 BOARD ACTION: The final budget was adjusted to remove capital projects not approved by Greeley. Approved as amended. 389 CONTINGENCY SUMMARY OF REVENUES 2026 Fund Org Acct Account Title 2300 90300 4112 CURRENT PROPERTY TAXES TOTAL CONTINGENCY FUND REVENUE 2025 Budget a 2026 2026 2026 Request Recommend Final la a a a a a Fund Org Expenditure Function 2300 90300 CONTINGENCY TOTAL CONTINGENCY EXPENDITURES CONTINGENCY FUND SUMMARY OF EXPENDITURES 2026 2025 Budget 2026 2026 2026 Request Recommend Final 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 0 390 BUDGET UNIT REQUEST SUMMARY Department: CONTINGENCY FUND Budget Unit: Contingency Fund - - 2300-90300 DEPARTMENT DESCRIPTION: The Contingency Fund exists to cover reasonably unforeseen expenditures or revenue shortfalls. RESOURCES 2024 ACTUALS 2025 APPROVED BUDGET REQUESTED BUDGET 2026 PROPOSED 2026 BUDGET Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 0 10,000,000 10,000,000 10,000,000 Capital 0 0 0 0 Gross County Cost $ 0 $ 10,000,000 $ 10,000,000 $ 10,000,000 Revenue/Fund Bal. 165,000,000 0 0 Net County Cost $ 0 $ 10,000/000 $ 10/000,000 $ 10,000,000 SUMMARY OF CHANGES: The Contingency Fund is funded at the level of $10,000,000 with funds from the fund balance. A beginning fund balance of $164,822,000 is anticipated. An ending fund balance of $175,000,000 is projected, assuming no contingency funds are needed in 2026. The fund balance will serve as a stabilization reserve for fluctuating revenues due to Weld County's heavy dependency on oil and gas assessed values that can fluctuate dramatically from year to year due to production levels and price changes. Besides serving as a general contingency reserve, the fund is available to mitigate impacts from the oil and gas industry, such as unanticipated road and bridge heavy hauling impacts. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as amended. 391 BUDGET UNIT REQUEST SUMMARY Department: EMERGENCY RESERVE FUND Budget Unit: Emergency Reserve - - 2400-53100 DEPARTMENT DESCRIPTION: The Emergency Reserve Fund is established per Amendment One (TABOR), passed November 3, 1992, which requires that an emergency reserve be established to be used for declared emergencies only, and that each local government shall reserve for 1993, 1 percent or more, for 1994, 2 percent or more, and for all later years, 3 percent or more of the fiscal year spending, excluding bonded debt service. Caused reserves apply to the next year's reserve. RESOURCES 2024 2025 2026 PROPOSED 2026 ACTUALS APPROVED REQUESTED BUDGET BUDGET BUDGET Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 0 $ 0 $ 0 $ 0 Revenue 0 0 0 0 Net County Cost $ 0 $ 0 $ 0 $ 0 SUMMARY OF CHANGES: With the adoption of the new accounting rules under GASB 54, the three percent (3%) TABOR emergency reserve required by Article X, Section 20(5) of the Colorado Constitution shall be a restricted fund balance in the General Fund in an amount equal to eight -million dollars or three percent (3%) of the TABOR revenue limit, whichever is greater. This Emergency Reserve Fund will no longer be used to budget or account for the TABOR emergency reserve. FINANCE/ADMINISTRATION RECOMMENDATION: Concur with policy per GASB 54. BOARD ACTION: Reaffirmed policy per GASB 54. 392 SOLID WASTE FUND SUMMARY OF REVENUES 2026 Fund Org Acct Account Title CHARGES FOR SERVICES 2700 90200 4410 CHARGES FOR SERVICES TOTAL SOLID WASTE FUND REVENUE 2025 Budget 1,700,000 2026 2026 2026 Request Recommend Final 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 a SOLID WASTE FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 2700 21240 TRANSFER 2700 90200 SOLID WASTE 2700 90200 TRANSFER TO HEALTH TOTAL SOLID WASTE FUND EXPENDITURES 2025 Budget 85,000 295,241 852,435 2026 Request 85,000 350,000 1,239,269 2026 Recommend 85,000 350,000 1,239,269 2026 Final 1,232,676 1,674,269 1,674,269 0 393 BUDGET UNIT REQUEST SUMMARY Department: SOLID WASTE FUND Budget Unit: Code Enforcement - - 2700-21240 DEPARTMENT DESCRIPTION: The Solid Waste Fund accounts for code enforcement for littering, illegal dumping, and roadside trash pick-up program. RESOURCES 2024 ACTUALS 2025 APPROVED BUDGET 2026 REQUESTED BUDGET PROPOSED BUDGET 2026 Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 85,000 85,000 85,000 85,000 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 85,000 $ 85,000 $ 85,000 $ 85,000 Revenue 0 0 0 0 Net County Cost $ 85,000 $ 85,000 $ 85,000 $ 85,000 SUMMARY OF CHANGES: The Code Enforcement function has been combined with the Animal Control function in the Sheriff's Office. The cost of the code enforcement function is $85,000. See budget unit number 1000-21230 for a detailed discussion of the program. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval and funding of program from the Solid Waste surcharge. BOARD ACTION: 394 BUDGET UNIT REQUEST SUMMARY Department: SOLID WASTE FUND Budget Unit: Solid Waste Fund - - 2700-90200 DEPARTMENT DESCRIPTION: The Solid Waste Fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites to combat environmental problems, promote trash clean-up, provide for the household hazardous materials program, and to further improve and develop landfill sites within the county. RESOURCES 2024 2025 APPROVED BUDGET REQUESTED BUDGET 2026 2026 ACTUALS PROPOSED BUDGET Personnel Services $ 0 $ 0 $ 0 $ 0 Purchased Services 226,569 170,000 170,000 170,000 Fixed Charges 128,532 125,241 180,000 180,000 Transfers 1,435,922 852,435 1,324,269 1,324,269 Gross County Cost $ 1,791,023 $ 1,232,676 $ 1,674,269 $ 1,674,269 Revenue/Fund Bal. 3,712,215 1,700,000 1,700,000 1,700,000 Net County Cost $ (1,432,861) $ (467/324) $ (25,731) $ (25,731) SUMMARY OF CHANGES: The projected 2026 revenue estimate remains at $1,700,000, the same as 2025. Anticipated decreases from the Buffalo Hills Landfill being annexed by Keenesburg have not materialized to the projected levels as of 2024 have not yet been recognized. The Department of Public Health and Environment costs for the Household Hazardous Waste program is projected to be $848,981. Community clean-ups are budgeted at $80,000, and $90,000 is budgeted to fund the roadside trash pick-up program with Useful Public Service clients. An additional $50,000 was added to 2026 for expenses that have come up, such as the County Attorney's office needing to remove a trailer from a piece of property. $390,288 is budgeted for solid waste inspections and monitoring by the Health Department. Indirect costs for the Health Department and a transfer to the Public Works Fund are not currently anticipated as necessary for 2026. Beginning estimated fund balance of $8,335,000 will potentially be increased by $20,000 in 2026, and future funds are anticipating being needed for Public Works in the coming years. 395 SOLID WASTE FUND - 2700-90200 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Landfill Inspections 45 45 45 Household Hazardous Material $429,265 $388,559 $651,508 (HHM) Surcharge Collected $3,712,215 $1,700,000 $1,700,000 Efficiency Measures Per (collected) $7.00 $5.86 $4.35 Per capita cost HHM $1.29 $1.15 $1.83 capita cost WELD TRUST FUND SUMMARY OF REVENUES 2026 Fund Org Acct Account Title 7400 90100 4610 EARNINGS ON INVESTMENTS 7400 90100 711000 TRANSFER TOTAL WELD TRUST FUND REVENUE 2025 Budget 2,500,000 2,000,000 2026 Request 2026 Recommend 2,500,000 2,500,000 2,000,000 2,000,000 2026 Final 4,500,000 4,500,000 4,500,000 a WELD TRUST FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 7400 90100 NON DEPARTMENTAL TOTAL WELD TRUST FUND EXPENDITURES 2025 Budget 2,000,000 2026 2026 2026 Request Recommend Final 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 0 397 BUDGET UNIT REQUEST SUMMARY Department: WELD COUNTY TRUST FUND Budget Unit: Weld County Trust Fund - - 7400-90100 DEPARTMENT DESCRIPTION: The Weld County Trust Fund accounts for the assets held by the Weld Trust, a Colorado nonprofit corporation recognized by the Internal Revenue Service as an exempt charitable organization under Internal Revenue code section 501 (c) (3), for charitable purposes to benefit the citizens of Weld County. The assets of the fund are from the sale of the NCMC hospital in 2019. The earnings of the fund are being used to fund Bright Futures student grants each year. RESOURCES ACTUAL LAST FY BUDGETED REQUESTED NEXT FY PROPOSED NEXT FY CURRENT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 123,128 2,000,000 2,000,000 2,000,000 Capital 0 0 0 0 Gross County Cost $ 123,128 $ 2,000,000 $ 2,000,000 $ 2,000,000 Revenue 12,354,045 4,500,000 4,500,000 4,500,000 Net County Cost $ (12,230,917) $ -2,500,000 $ -2,500,000 $ -2,500,000 SUMMARY OF CHANGES: The funds for the Weld County Trust Fund are from the proceeds from the sale of the NCMC hospital in 2019. The Board has committed the earnings from the fund, less the amount of the average of the last five years' inflation rate, added to the corpus of the fund, to ensure it is perpetually funded. The estimated earnings of $2,5000,000 from the trust earnings, plus the estimated $2,000,000 from Bankhead-Jones proceeds, will result in total earnings of $4,500,000. An estimated $2,000,000 will go towards for Bright Futures student grants in 2025. This will allow $2,500,000 to be retained in the fund for an adjusted, estimated, ending fund balance of $66,075,000. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 398 SEVEN YEAR TREND Capital Expenditures Communications Capita/ Expenditures Stated Separately 50 40 30 z O z 20 10 0 22.06 2020 11.57 2021 15.53 1.78 2022 31.04 5.22 • 38.14 4.78 2023 2024 Communications Capital. ■ Capital 46.99 1.95 47.68 5.74 2025 2026 399 CAPITAL EXPENDITURES FUND SUMMARY The Capital Funds were established to budget the financial resources used for the acquisition or improvement of capital facilities of the county. A detailed Capital Expenditures Fund Long -Range Capital Plan for 2026-2030 is presented in this section. The plan contains the specifics of the 2026 capital projects budget. Currently, the 5 -year plan totals over $512 million, with the Master Facilities Plan leading the direction of many of those dollars needed to provide for the growth in staffing and services. For the Communications Capital Development Fund, a Capital Improvements Plan for 2026-2030 has been prepared to fund the county's communications infrastructure in partnership with the E-911 Authority Board. CAPITAL EXPENDITURE FUND: The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. The 2026 program is budgeted at $47,675,455 with approximately 68 separate projects to be completed. Resources include $88,210,452 in property tax, $225,000 from capital expansion fees, $1,000,000 from interest and a beginning fund balance of approximately $173 million. Anticipated projects include over $1.5 million in general repairs and maintenance, such as roof replacements, HVAC updates, ADA and technology updates. The Jail facility will need over $8.6 million in updates and maintenance, including improvements to the existing parking lot to avoid facility flooding and damage during periods of high rain. Elections and Motor Vehicle also have some significant improvements, including almost $2 million for the remodel of the Southwest Service Center to accommodate the increase in population that utilizes that facility for Motor Vehicle needs. Department requests that are recommended total $1.9 million for improvements and upgrades that had been delayed while the Master Facility Plan was being completed and ensuring the most effective use of every dollar. Capital projects will impact 2026 and future years' operational costs for additional building space. These costs will be added to the Facilities' operations budget for utilities and maintenance in the General Fund, or the departments affected will increase their respective operating budgets to appropriately capture increased costs. The Facilities Master Plan is still moving forward with recommendations and options, with the overall goal of saving taxpayer dollars in future years, while making the space as accessible and convenient for the constituents and employees as possible. COMMUNICATIONS CAPITAL DEVELOPMENT FUND: The Communications Capital Development Fund accounts for various capital improvement projects and equipment replacement for the development and maintenance of the county Public Safety Communications system infrastructure. The 2026 program is funded with an existing fund balance exceeding $6.3 million and includes $2,063,000 from the transfer of funds from the E-911 Authority per the IGA between the E-911 Authority and Weld County approved February 16, 2021. There is also $249,000 in the Public Safety IT hardware and software CIP, and $111,015 in equipment replacement through the radio shop. Communications capital projects impacting the future years' operational costs include remodel and slight expansion to the Dispatch Center, which will add approximately $10,000 per year for utilities and maintenance. The building or expanding of the backup Dispatch Center is planned for 2026, and this will add additional utilities and ongoing expenses in the Dispatch budget, which is offset by E-911 surcharges. Other capital items are primarily replacement items and will not add operational costs in the future. 400 CAPITAL EXPENDITURES SUMMARY OF REVENUES 2026 Fund Org Acct 4000 4000 4000 17500 4112 17500 4610 17500 4730 Account Title CURRENT PROPERTY TAXES EARNINGS ON INVESTMENTS OTHER FEES TOTAL CAPITAL REVENUE Fund Org Expenditure Function 2025 Budget 82,238,111 1,000,000 225,000 2026 Request 82,238,111 1,000,000 225,000 2026 Recommend 88,210,452 1,000,000 225,000 2026 Final 83,463,111 83,463,111 89,435,452 a CAPITAL EXPENDITURES SUMMARY OF EXPENDITURES 2026 4000 17500 CAPITAL IMPROVEMENT AND ACQUISITION TOTAL CAPITAL EXPENDITURES 2025 Budget 46 989 534 2026 Request 41 465 100 2026 Recommend 47 675 455 2026 Final 46,989,534 41,465,100 47,675,455 0 401 BUDGET UNIT REQUEST SUMMARY Department: CAPITAL EXPENDITURE FUND Budget Unit: CAPITAL EXPENDITURES- 4000-17500 [CC_10500] DEPARTMENT DESCRIPTION: Capital projects for general county use. Created in accordance with Section 29-1-301(1.2), C.R.S., April 5, 1984. Resources 2024 Actuals 2025 Approved Budget Requested 2026 Budget Proposed Budget 2026 Personnel Services $- $- $- $- Supplies 937,345 7,386,414 2,167,500 1,930,200 Purchased Services 1,449,141 4,023,120 16,317,600 15,573,600 Fixed Charges - - - - Capital 19,851,317 35,580,000 22,980,000 30,171,655 Gross County Cost $22.237.803 $46,989,534 $41,465,100 $47,675,455 Revenue 86,944,037 82,933,927 83,463,111 89,435,452 Net County Cost $(64,706,234) $(35,944,393) $(41,998,011) $(41,759,997) Budgeted Positions NA NA NA NA SUMMARY OF CHANGES: The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. Details of all expenditures in the Facilities Capital Improvement Plan are listed in the following pages, and are reviewed by Facilities, Finance, Administration, and the Board of County Commissioners for need and justification. The anticipated property tax revenue for 2026 is $88,210,452 and is necessary for obtaining the resource capacity needed for the long-term plan. The Facilities Master Plan has caused some significant changes in the future of the Capital Fund and priorities. All projects listed are believed to be imperative and the most cost-effective way of continuing to provide services to Weld County residents in the most efficient way possible. For 2026, the classification of expenditures is reflecting recent changes to accommodate purchasing small items of equipment such as fire suppression air compressors and AV equipment that is not considered "capital" according to the Purchasing Plan. Purchased Services reflects projects that may be contracted out and designed by other vendors. The remaining funds remain in "Capital" as improvements to land and buildings or having a purchase price of over $10,000 and a useful life of more than one year. Facilities is working to move more on -going maintenance related projects to the operating budget in the General Fund, which will occur in the coming years. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 402 COMMUNICATIONS DEVELOPMENT SYSTEMS CAPITAL FUND SUMMARY OF REVENUES 2026 Fund Org Acct Account Title 4010 22200 4680 E-911 SURCHARGE TOTAL COMMUNICATIONS CAPITAL REVENUE 2025 Budget 2,063,000 2026 2026 2026 Request Recommend Final 2,063,000 2,063,000 2,063,000 2,063,000 2,063,000 COMMUNICATION DEVELOPMENT SYSTEMS CAPITAL FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 4010 22200 CAPITAL IMPROVEMENT AND ACQUISITION TOTAL COMMUNICATIONS CAPITAL EXPENDITURES 2025 Budget 2,063,000 2026 2026 2026 Request Recommend Final 5,742,140 5,742,140 2,063,000 5,742,140 5,742,140 0 403 BUDGET UNIT REQUEST SUMMARY Department: COMMUNICATIONS CAPITAL DEVELOPMENT FUND Budget Unit: COMMUNICATIONS CAPITAL- 4010-22200 [FUND 3010 CC_10700] DEPARTMENT DESCRIPTION: This fund accounts for various capital improvement projects for the development and maintenance of the county communications system infrastructure. The fund was created in 2021 per an intergovernmental agreement (IGA) between the county and the E-911 Authority. Resources 2024 Actuals 2025 Approved Budget Requested 2026 Budget 2026 Proposed Budget Personnel Services $- $- $- $- Supplies 257,127 289,000 194,015 194,015 Purchased Services 836,172 - 5,299,125 5,299,125 Fixed Charges - - - - Capital 1,659,000 249,000 249,000 Gross County Cost $1,093,299 $1,948,000 $5,742,140 $5,742,140 Revenue 1,850,000 2,063,000 2,063,000 2,063,000 Net County Cost $(756,701) $(115,000) $3,679,140 $3,679,140 Budgeted Positions NA NA NA NA SUMMARY OF CHANGES: The Communications Capital Development Fund accounts for various capital improvement projects for the development and maintenance of the county communications system infrastructure. The 2026 resources include a beginning fund balance of approximately $6.2 million and is additionally funded with an average of the needs for the next five years at $2,063,000 with the transfer of funds from the E-911 Authority per the IGA between the E-911 Authority and Weld County approved February 16, 2021. Anticipated projects include the remodel of the newly renovated backup dispatch center, and data center improvements. FINANCE/ADMINISTRATION RECOMMENDATION: Budget reflects the 2026 funding level of the Communications Capital Development Fund's Capital Improvements Plan for 2026-2030 to fund the county's communications infrastructure. The actual plan is on the page immediately following. BOARD ACTION: 404 C 0 a) >- as U N 0 2 v E E 0 () 0 VS ' p i- 0 O O 0 0 r 40 0 O O 0 0 O cr r 63 0 O O 0 0 n O d- r 69 0 O O 0 N r M 64 $ 21,675.00 0 0 0 0 0 O 0 0 N 40 0 0 0 0 0 O 0 0 r 6+3 0 0 0 0 0 O 0 0 r 64 0 0 0 0 0 O 1.C) tr, 40 0 0 0 0 0 LI, r 40 0 0 0 0 0 O 1 r 69 $ 140,000.00 $ 17,340.00 0 0 Ld 0) t0 Mr' N- 69 0 0 0 0 0 O O Ltd 63 0 0 0 0 0 O lfl N r 64 $ 437,125.00 $ 17,340.00 0 0 O 0 tD N 69 0 0 O 0 0 O 0 to 40 $ 4,766,000.00 $ 72,000.00 $ 240,000.00 69 $ 13,258,975.00 0 0 $ 1,912,000.00 $ 1,912,000.00 2029 $ 140,000.00 O O 0 o 0 6 It? N O 0 0 a o N r CO 0 0 0 O 0 c\i 0 N r 2028 O O O o o 6 71- r O O O o o 6 LC N 0 0 O c 0 a-; CO CO -69 $ 2,259,000.00 r { -6} 2027 O 0 O 0 0 L r $ 140,000.00 O O O o N r CO 0 O LO 0 (0 co r- 0 O O 0 0 O in N $ 17,340.00 0 O 0 0 CO N 0 O 0 0 0 O 0) CO 0 O 0 0 0 N 0) $ 2,143, 835.00 69 69 69 69 69 69 69 2026 $ 21,675.00 0 0 000000 0 0000uo 0 0 c\I 0 0 0 0 0 r 0 0 0 0 0 r 0 0 0 Lc up 0 0 0 r 0 0 0 t r 0 0 co r` r $ 437,125.00 0 0 co 0 0 0 0 0 c. $ 240, 000.00 $ 5,742,140.00 N 696964696969 69 6969 Location 1551 - Main Center 1551 - Main Center 1551 - Main Center MULTIPLE agencies MULTIPLE agencies 3105 - Back Up 3105 - Back Up 3105 - Back Up 3105 - Back Up 3105 - Back Up 3105 - Back Up 3105 - Back Up MULTIPLE agencies MULTIPLE agencies ESINET C) U U- -25/HWY 34 MULTIPLE agencies c Z North Fiber Loop CL PSWC Shop PSWC Shop a Description PC Replacement O) 0 co C Q L 12 L 0 C a) CC Recorder - Digital (Radio) Batteries (12VDC,92AH), (9VDC, 18AH) 96 total Juniper ACX1100-DC Expansion/Remodel/Building Console Furniture Remodel AXIS Consoles Remodel Viper Positions Remodel PC Replacement Recorder - Analog Recorder Recorder - Digital (Radio) Juniper ACX1100 Juniper ACX1100 Next Generation 911 New Site Briggsdale Fiber Lease Affinity Juniper ACX1100-DC Batteries Microwave (12VDC,92AH)X8 Fiber Lease Affinity Public Safety IT CIP Viavi CX300 Test Sets 700MHz Mobile Repeaters (2) 911 PC Replacement /A9C's replacement 7yr replacement TOTAL CAPITAL COST C 0_ C a) E a) O I - E C) 0 r= 0 / V 73 (la 4' p i- 00000 0 0 O 0 00000 0 N 6l- 0 0 O 0 N 6f} 0 0 O 0 r -(0 0 0 O 0 r 66} 0 0 0 0 Tr Tr 6R $ 450,000.00 0000 0 0 0 0 00�� 0 (V) 40 0 0 0 0 0 (W) 63 0 0 0 0 co Lt) 6R 0 0 0 0 in 69 $ 330,000.00 00 0 O 0 0 for VD 6f} 0 O 0 0 CO M 69 $ 4,385,000.00 Type 2026 2027 2028 2029 2030 0 0 0 0 a 0 0 N r b4 0 0 0 0 o 0 0 N b4 ' 0 0 0 0 0 N 0 0 0 0 0 O r b4 I b4 6t? b4 69-69- 0 0 o o o N r O r • 64 0 0 o o a N r O r 69- tft b4 64 i i i 0 0 0 O 0 C\J O 0 0 O 0 o r i 69- O 0 0 O O 0 O M O 0 0 o o o O Lt') b o 0 o 0 a cei r CO 601)- O O 0 0 O N r 00 69- 69 bg 69 69 69 69 E e} b9 69 i I e9- 1 e9- o 0 O O 0 N 69- O 0 O o 0 0 r 69- O 0 O 0 0 0 Ln 71- O 0 O 0 0 0 a M e9 I O O O 0 0 r b4b463 O O O 0 0 a 0) O a O 0 0 CT tD 00 O O O 0 0 0 r b4 O O O 0 0 N CO r--- 69- .89- O o o o O 6 O CO ' ' O O O 0 O N O o O 0 o O O I i O O O 0 c L Lf) O O O 0 o R r O O O 0 0 O LC) r O o o 0 0 N O) 6R O 0 0 0 0 R CO r 69 O 0 0 0 0 N- LO r• -- e9- b9 69 69 69 6/? .6/5- 69 b4 b4 eft <,9 i b4 1 b4tf3E)-Ea-b4 0 0 O 0 O O O r 0 0 O 0 O N 0 0 O 0 o O i I 1 0 0 O 0 0 0 CO b4 0 0 O 0 0 r- 0 0 O 0 0 O 0) 0 0 O 0 0 O d' N a9. 0 0 O 0 0 rC 071- r 0 0 O 0 0 N r r r b4 et) b4 f}3 ,(S eft APP APP Total Proposed CIP Total Application Requests Total Data Center and Data Comm Requests Data Center - Storage Area Network Data Center - Fiber Channel Data Center - Server Compute Data Center - Cable Management, Power Management, etc. Backup - Data Protection Backup - AirGap Cyber Recovery Backup DR - Data Protection Backup - Networker / Long Term Disk Archival Storage ECS Network - Switch / Hardware upgrade Computer - NetMotion licenses Computer - RSA Tokens and Licenses WELD COUNTY LONG RANGE CAPITAL PROJECTS FIVE-YEAR PLAN 2026-2030 Presented By: Cheryl Pattelli Director of Finance and Chief Financial Officer September 2025 LONG RANGE CAPITAL PROJECTS FIVE YEAR PLAN 2026 - 2030 INTRODUCTION: Section 14-3 of the Weld County Home Rule Charter provides: "The Board may require that the Director of Finance and Administration submit, at the time of submission of the annual budget, a five-year capital improvements program and budget. Such program shall include recommended projects, construction schedule, estimate of cost, anticipated revenue sources, methods of financing, and such other information as may be required." This five-year plan projects capital improvements for 2026 — 2030. The recommended program for capital construction is intended as a guideline to be adjusted by the Board of County Commissioners on an annual basis. It represents flexible goals for organizing solutions to county program needs, and it is intended to provide the Board of County Commissioners with the perspective for making fiscal policy decisions. Annual modifications in the plan will reflect necessary adjustments and priorities, changes in programs, and readjustments of other county fiscal requirements. This report has four (4) sections: 1. Introduction 2. 2026 - 2030 Five-year Plan 3. 2026 Budgetary Impact 4. Financing Alternatives The section on financing recommends a program for funding the next five years' capital construction. This section lists the various sources of revenue currently available to the county, and the alternatives available for financing the remainder of the capital projects program. The 2026 - 2030 five-year plan section provides a list of recommended projects and the time schedule for the next five fiscal years. Additionally, it provides justification for the recommendation and attempts to enumerate problems and recommended solutions for the capital improvements program over the next five years. The project section describes each recommended project, and provides information on the existing situation, the proposed solution, and the financing plan for each project. The next section of the report provides a recommended 2026 budget for the capital construction program. It provides specific detail regarding the capital fund and the impact on the 2026 county budget. 407 COMPLETED CAPITAL PROJECTS 2019- 2023 Total Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Centennial Complex $2,800,835 $584,850 $221,353 $1,756,565 $104,382 $133,685 Courthouse 165,442 93,134 72,308 Land Reserve 7,433,313 4,117,034 3,316,279 Chase Building 1,977,661 824,931 188,280 601,985 362,465 Grader Sheds 3,823,037 2,012,617 225,000 1,585,420 Motor Pool 722,769 348,649 374,120 Health Department 1,426,407 585,138 326,600 37,140 477,529 Island Grove 608,882 171,308 62,703 159,690 215,181 North Jail 49,249,283 2,709,484 1,390,025 44,823,421 32,695 293,658 1400 N 17th Ave 808,225 713,858 94,367 1301 N 17th Ave. 3,090,361 2,710,447 379,914 Public Works 5,146,428 80,933 60,400 2,131,562 1,128,077 1,745,456 Human Services 4,244,922 2,188,275 946,908 957,688 152,051 1250 H Street 7,395,749 3,679,710 3,301,650 414,389 SW Weld Building 816,018 799,415 16,603 SE Weld Building 29,307 _ 29,307 _ North 1401-1403 2,888,247 917,547 1,970,700 1121 M St 3,370,773 3,370,773 Admin i n (1150 O St) 646,351 473,970 103,337 _ 69,044 Crime Lab 2,679,634 2,581,917 97,717 Law Admin i n 187,723 43,127 79,640 64,956 Facilities 264,892 264,892 CNG Station 2,155,458 2,155,458 Wash Bay 2,799,885 _ _ 2,730,579 _ 69,306 Justice Services 945,821 813,245 22,709 109,867 West Annex 333,308 333,308 Miscellaneous 1,366,130 230,897 183,073 101,475 850,685 In completed) process (not 25,929,810 _ 6,002,173 12,035,791 _ 7,891,846 $133,306,671 $16,606,287 $5,566,204 $73,808,069 $18,349,435 $18,976,676 TOTAL NOTE: Expenditures listed in year completed. FIVE YEAR CAPITAL PROJECTS PROGRAMS 2026-2030 2026 2027 2028 2029 2030 Requirements Total 1150 O St $744,000 $744,000 Clerk & Recording $2,632,800 $2,632,800 Chase Building $810,000 $810,000 Courthouse/ Annexes $150,000 $150,000 Department Requests $1,930,200 $1,930,200 Attorney/Admin District $95,481,703 $2,698,564 $20,784,131 $71,999,008 Dispatch & Backup $384,000 $3 84,000 and Fair $174,000 $174,000 Extension Grader Sheds $240,000 $240,000 Health Department $731,400 $731,400 Repairs Maintenance / $48,496,154 $1,687,350 $13,266,000 16,280,804 $8,527,000 $8,735,000 Jail $8,674,050 $8,674,050 Judicial Projects Center $346,821,265 $24,411,655 $71,790,699 $150,525,631 $100,093,280 Justice Services $180,000 $180,000 Law Admin $1,362,000 $1,362,000 North Infrastructure Business Park $2,706,000 $2,706,000 Public Works $435,000 $435,000 Southeast Complex $261,000 $261,000 Southwest Office $162,000 $162,000 TOTAL $512,375,572 $47,675,455 $85,056,699 $169,504,999 $129,404,411 $80,734,008 409 RESOURCE CAPACITY ***************** FUNDING SOURCES ***************** CASH FLOW ANALYSIS 410 CAPITAL EXPENDITURES FUND RESOURCE CAPACITY 2026- 2030 YEAR 2026 PROPERTY TAX INTEREST FEES FUND TOTAL A TRANSFERS $88,210,452 $1,000,000 $225,000 $23,180,930 $112,616,382 2027 $40,000,000 $1,000,000 $225,000 0 $41,225,000 2028 $40,000,000 $750,000 $225,000 $4,355,830 $45,330,830 2029 $20,000,000 $750,000 $225,000 $67,245,116 $88,220,116 2030 $20,000,000 $750,000 $225,000 $48,242,037 $69,217,037 CASH FLOW ANALYSIS YEAR BEGINNING 1 BALANCE ENDING FUND BALANCE FUND REVENUE EXPENDITURES 2026 $173,361,080 $112,616,382 $47,675,455 $238,302,007 2027 $238,302,007 $41,225,000 $85,056,699 $194,470,308 2028 $194,470,308 $45,330,830 $169,504,999 $70,296,139 2029 $70,296,139 $88,220,116 $129,404,411 $29,111,844 2030 $29,111,844 $69,217,037 $80,734,008 $17,594,873 411 2026 BUDGETARY IMPACT CUMULATIVE CAPITAL OUTLAY Existing Situation: Weld recently completed a Facilities Master Plan to further meet Strategic Priority #3: Plan for Resilient Infrastructure, Facilities and Resources. One of the largest, immediate needs addressed in the plan was the inability to add more courtrooms to the existing courthouse, per required by the State to meet growing populations. This led to a multi -month initiative to develop a plan that meets Weld County's needs while also improving partnership with the City of Greeley. Utilizing the historic principles of preparation and forward thinking, the leadership of Weld County continues preparing for significant growth in needed space, staffing, technology, and increasing maintenance needs on existing and aging facilities. Another issue that has recently impacted this fund greatly is the fluctuation of inflation and tariffs on product and supply pricing. Prior to 2020, projects could be budgeted within a 10% margin. Currently, an average of 20% contingency is included for every project to meet the ever-changing pricing of contracted services and supplies. Proposed Solution: Using the second year possible for a significant influx of property tax into the capital fund in 2026, the capital fund can be front loaded to begin the projects necessary as determined by the Facilities Master Plan. Future projects may end up changing future years significantly. Each of the projects listed has been determined to be justified, with the multiple projects making up the judicial center and District Attorney and Administration buildings, as well as keeping up with the existing facilities. Financing: It is recommended that the capital fund resources remain to carry over within the capital fund each year. Using this method, the resources can be maximized to allow for flexibility and creativity in utilizing the funds available to meet all the identified capital needs. Impact on Operational Costs: As buildings are added to the Weld County inventory, the appropriate ongoing maintenance and operations are included as an increase to Facilities budget in the General Fund. For projects that require additional staffing, the individual departments that are affected will request those increases separately. As of the preparation of the 2026 budget, none of the projects identified for 2026 require additional staffing that has not already been identified. 413 Facilities 2026 Capital Improvement Plan The 2026 Department Requests, Facilities Capital Projects and Infrastructure Improvements were allocated as follows. Fund: 4000-17500 Capital Projects Infrastructure & Equipment Department Requests Total 5 45 18 68 $ $ $ $ 30,171,655 15,573,600 1,930,200 47,675,455 Facilities and Finance and Administration utilized the following matrix to prioritize the list of projects for 2026 and ongoing needs. With this method, all requests were determined to be included in the 2026 Capital Plan except for one, being removed as it is already in the maintenance plan for future years. The preliminary Master Space Plan and changes to Facilities' ability to budget for ongoing maintenance in the General Fund are being reviewed to improve in future years for the highest effectiveness. The goal of the Facilities Master Plan and any future changes are to meet Strategic Priority #3: Plan for Resilient Infrastructure, Facilities and Resources. Priorities Description 1 Outstanding Most equipment, Degradation. "Urgent" functionality, tasks Policy that direction. are obvious or mission in nature accomplishment. which could Safety/Security result in loss of 2 Hi g h "Severe" project. completed as time passes. degradation This level in a timely of of priority manner mission/equipment. translates or they into will become Continuation projects larger that of need and existing to more be unruly 3 Medium "Minor" existing users/tenants Do" Outstanding list. processes. However, degradation as or High they these Medium in may priority. mission/equipment. tasks not priority see the are important, tasks larger may Minor picture but improvement not seem of not as a tasks important medium on the to level as "To an to 4 Low "Nominal" often of year. fall improvement into this or category preventative where in nature. projects can wait Lower until the priority proper tasks time 5 Do Not Fund Already Decision. in maintenance Funding. plan. No long-term value or extended ROI. Policy 414 WELD COUNTY FACILITIES DEPARTMENT 2026 FACILITIES MAINTENANCE PROJECT LIST Project 2026 FACILITIES MAINTENANCE PROJECTS PROPOSED BUDGET DEPARTMENT Building PRIORITY (1-5) 1 1250 H Street roof repair $400,000.00 Carpentry Clerk and recorder 1 2 1401 roof replacement $350,000.00 Carpentry 1401 1 3 24 hour ballot box $25,000.00 Clerk and recorder 1 4 90 county security cameras going EOL $135,000.00 Operational Technology Jail 1 5 Access control system software/firmware upgrades $30,000.00 Operational Technology Jail 1 6 ADA door wave to open controls $5,000.00 Planning 1 7 ADA Transition Plan Items $200,000.00 Construction All 1 8 Fire alarm replacement - Chase Building $500,000.00 Operational Technology Chase Main 1 9 Jail - CCTV & Controls software upgrades? $250,000.00 Operational Technology Jail 1 10 Jail - Elevator CP08-002954 Modernization $250,000.00 Carpentry Jail 1 11 Jail - Elevator CP-08-002955 Modernization $250,000.00 Carpentry Jail 1 12 Jail - Elevator CP08-002965 Modernization $250,000.00 Carpentry Jail 1 13 Jail - network upgrade (includes ALL switches) $250,000.00 Operational Technology jail 1 14 Jail 1- East replace MAU in gym with design $125,000.00 HVAC Jail 1 15 Jail 1 -west generator replacement - add emergency plug - 450KW $2,000,000.00 Electrical Jail 1 16 Jail grease trap inflow piping repair including grinder $200,000.00 Plumber Jail 1 17 Remodel Southeast Service Center $1,725,000.00 SE Service Center 1 18 Replace boilers and pumps at the SW Service Center $75,000.00 Plumber SW Service Center 1 19 Replace jail fire alarm system $1,250,000.00 Operational Technology Jail 1 20 Replace jail security gate and conduit run $200,000.00 OT Jail 1 21 Replace roof at 1551 N 17TH Ave $320,000.00 Carpentry Communications 1 22 Seal Coat 1150 O Street parking lot $250,000.00 Grounds Admin Building 1 23 Southwest - Remodel Health Clinic and Motor Vehicle Expansion $1,750,000.00 Clerk & Recorder 1 24 1150 Admin - Replace Split System $20,000.00 HVAC Admin Building 2 25 1250 H Street - crack seal asphalt $150,000.00 Grounds Admin Building 2 26 1301 Finance - Replace Split System (2) $40,000.00 HVAC Finance Building 2 27 1301 H Street - replace furnaces (5) $100,000.00 HVAC Finance Building 2 28 1401- Replace RTU's (8) - R22 refrigerant $350,000.00 HVAC IT building 2 29 1500 2nd Street Roof Replacement $250,000.00 Carpentry Print Shop 2 30 Chase third floor door locks and security measures $175,000.00 Carpentry Chase Main 2 31 Design electronic system upgrade at jail. $1,000,000.00 Jail 2 32 Fort Lupton Sand and Salt Shed Repairs $325,000.00 Public Works 2 33 Install cameras at MV windows $15,000.00 Clerk and recorder 2 34 Jail - Intercoms 20% per year $25,000.00 Operational Technology Jail 2 35 Jail One West - Detention Equipment Replacement (Toilets, sinks) $475,000.00 Plumber Jail 2 36 LaSalle tower generator replacement $125,000.00 Electrical LaSalle tower 2 37 Law Admin - Replace generator - 230KW $1,000,000.00 Electrical Law Admin 2 38 Lighting Control Upgrades (6 Buildings) $750,000.00 Electrical All 2 39 Pallet shelving in elections warehouse $4,000.00 Clerk and recorder 2 40 Parking Lot - Jail parking lot replacement $750,000.00 Grounds Jail 2 41 Public Works - Install Generator at Gill Grader Shed $200,000.00 Electrical Gill Grader Shed 2 42 Re -caulk windows at Health Building and replace atrium windows $150,000.00 Carpentry Health Building 2 43 Renovate records lobby for two additional employees $135,000.00 Law Admin 2 44 Replace deputies desks in pods R, M, N and O $300,000.00 Sheriff Jail 2 45 Replace front entrance doors, add access control $110,000.00 Health Department Health 2 46 Replace make up air unit in Jail 1 -west - 3 units $75,000.00 HVAC Jail 2 47 SE Service Center- replace AHU's with DX cooling (4) $450,000.00 HVAC SE Service Center 2 48 Southwest water heaters (2) $20,000.00 Plumber SW Service Center 2 49 SW Service Center replace roofing at 4 flat roof locations $40,000.00 Carpentry SW Service Center 2 WELD COUNTY FACILITIES DEPARTMENT 2026 FACILITIES MAINTENANCE PROJECT LIST Project 2026 FACILITIES MAINTENANCE PROJECTS PROPOSED BUDGET DEPARTMENT Building PRIORITY (1-5) 50 2 west fire suppression air compressor $5,000.00 Plumber Jail 3 51 4H Building - Reseal Concrete Flooring and replace carpet $85,000.00 Grounds 4H Building 3 52 Breakroom and Storage room redesign $25,000.00 Health Department Health 3 53 Doors/Frames - Replace Rusted $18,000.00 Carpentry Jail 3 54 Health Building Re -Key all locks (New Hardware) $110,000.00 Health Department Health 3 55 Install door and glass barrier for security at the front counter $60,000.00 Extension Extension 3 56 Install vape detectors in work release and Comm Corr $25,000.00 Justice Services Justice services 3 57 Jail 1 -West employee breakroom update $17,500.00 Sheriff Jail 3 58 Renovate nurses station $175,000.00 Health Department Health 3 59 Renovate vacated soils lab into training room $37,500.00 PW 3 60 Re -paint all walls in work release. $125,000.00 Justice Services Justice services 3 61 Replace generator at the Corners office $150,000.00 Electrical Coroners 3 62 Replace generator at the Training Center $200,000.00 Electrical Training Center 3 63 1150 Replace Storefront Doors at main entry $60,000.00 Carpentry Admin Building 4 64 Courthouse additional cameras $125,000.00 courts 4 65 Health Building replace window blinds $30,000.00 Health Department Health 4 66 Medical storage area re -design $9,500.00 Health Department Health 4 67 Replace hydraulic unit at jail trash compactor $30,000.00 Grounds Jail 4 Facilities Department Proposed Maintenance Projects: $19,111,500.00 Contingency 20%: $4,152,300.00 Total Facilities Department Proposed Maintenance Budget: $23,263,800.00 WELD COUNTY FACILITIES DEPARTMENT 5 YEAR CAPITAL MAINTENANCE AND IMPROVEMENT PLAN 2027 I PROPOSED BUDGET I DEPARTMENT 1150 - Replace emergency generator $1,400,000.00 1250 - Replace loading dock $175,000.00 1301- Crack seal parking lot $100,000.00 1400 and 1402 - Replace glazing $60,000.00 1401- Crack seal and seal coat parking lot $175,000.00 822 7th - Air Handler Coils $200,000.00 ADA Transition Plan Items $200,000.00 Alternative Programs - RTU Replacement (8) $350,000.00 Alternatives parking lot seal coat and stripe $225,000.00 Centennial Center - Replace three AC units in data center $110,000.00 Chase Building east parking lot - replace lighting $7,500.00 Chase building east parking lot replacement $450,000.00 Clean out 5 detention ponds $225,000.00 Community corrections - elevator modernization $250,000.00 Community Corrections - Replace Carpet and VCT $430,000.00 Courthouse - Restore clocktower $100,000.00 Courthouse - restore pneumatic clocks $100,000.00 Courthouse - Upgrade elevator control panel $15,000.00 Delta Controls Firmware Upgrade - End of Life buildings $750,000.00 HHW North - Replace OH Doors $37,500.00 Jail -1 Key watcher $21,000.00 Jail - 3 make up air units $100,000.00 Jail - sewage grinder pump for grease trap $100,000.00 Jail - Smoke Control Design/Replace 1 west $1_,000,000.00 Jail - Upgrade security system equipment $150,000.00 Jail 1 West - Replace master control mini split system $20,000.00 Jail 2 East generator replacement $1,500,000.00 Jail One West - Replace Flooring $550,000.00 Jail Two East - Replace RTU's $625,000.00 Kersey grader shed - Replace siding on sand and salt shed $75,000.00 Law Admin - Replace data center CRAC units $500,000.00 Law Admin Storefront units front and back $75,000.00 Lighting upgrades in 6 buildings $750,000.00 Metal Detector - Spare $15,000.00 Nunn grader shed - Replace overhead doors $30,000.00 Parking Lot -1400 (41,000 SF) $225,000.00 Print Shop replace RTU's $100,000.00 Public Works - Overhead doors building 3 $50,000.00 Public Works - Replace metal grates at floor drains $125,000.00 Public Works building #1 - Replace overhead doors $175,000.00 Replace overhead doors at sign shop $25,000.00 Sam Brownlee trainin center - Storm drain replacement $175,000.00 SE service Center - Replace AHU's (R22 refrigerant) $1,500,000.00 South West Service Center - Replace MAU $20,000.00 2027 TOTAL PROPOSED BUDGET $13,266,000.00 WELD COUNTY FACILITIES DEPARTMENT 5 YEAR CAPITAL MAINTENANCE AND IMPROVEMENT PLAN 2028 PROPOSED BUDGET' 1301 - Replace flooring $75,000.00 1400 and 1402 - Replace glazing seals $45,000.00 ADA Transition Plan Items $200,000.00 Alternative Programs Elevator Modernization $275,000.00 Chase building - roof replacement $350,000.00 Chase Building - zoning for hydronic heating system $2,500,000.00 Community Corrections - Replace RTU's $650,000.00 Community Corrections - Toilet Partition replacement $100,000.00 Community Corrections - Upgrade showers $250,000.00 Courthouse restoration and repairs $1,000,000.00 Crime Lab - HVAC Exhaust and Laboratory Equipment $590,000.00 Delta Controls upgrade - Comm Corr $225,000.00 Delta Controls Upgrade firmware - (Law, PW, SW, Coroner) $21,604.00 Delta Controls upgrades - all buildings $3,000,000.00 Health Building - Replace AHU heat and cooling coils $300,000.00 HHW North - ATS Replacement $42,000.00 HHW North - Generator Replacement $180,000.00 Human Services - Crack seal and seal coat parking lot $375,000.00 Jail - Upgrade security system equipment $150,000.00 Jail 1 East - Replace ceiling tiles in admin areas $85,000.00 Jail 1 East - Replace flooring in admin areas $125,000.00 Jail 1 West - Replace master control mini split system $275,000.00 Law Admin - Delta Controls upgrades $67,200.00 Lighting upgrade in 6 buildings $850,000.00 Parking Lot - Human Services - North (78,000 SF) $429,000.00 Print Shop - Replace overhead doors (4) $50,000.00 Public works - Crack seal and seal coat parking lots $995,000.00 Public Works - Overhead doors in building 2 $75,000.00 Public Works - Overhead doors in building 5 $25,000.00 Public Works Main Building - Replace flooring $350,000.00 Repair washbay driveway at detention pond $75,000.00 Replace parking lot drains $450,000.00 Sam Brownlee Training Center - Lead abatement -re-grade $1,000,000.00 Sam Brownlee Training Center - Replace target system $850,000.00 Security System including camera system upgrade $176,000.00 South West Service Center - Replace boilers $40,000.00 Training Center - Replace MAU for kitchen $35,000.00 2028 TOTAL PROPOSED BUDGET $:6,280,804.00 WELD COUNTY FACILITIES DEPARTMENT 5 YEAR CAPITAL MAINTENANCE AND IMPROVEMENT PLAN 2029 1.150 Admin - Replace minisplit PROPOSED BUDGET $22,000.00 1150 Admin - Replace parapet EPDM $200,000.00 1401 - Replace 8 RTU's $275,000.00 Alternatives - epoxy floors in bathrooms $75,000.00 Chase building - Seal coat north parking lot $175,000.00 Community Corrections - replace RTU's $650,000.00 Coroner - crack seal parking lot $50,000.00 Crime Lab - Replace roof $450,000.00 Crime Lab - Replace RTU's $650,000.00 Extension RTU - Open Area - replace $275,000.00 Gill - grader shed - New building $1,500,000.00 Greeley West Water Tower - Replace mini split $30,000.00 Grover sand and salt shed - Repair building $425,000.00 Health Building - Replace exhaust fans (2) $25,000.00 HHW Dacono - Replace overhead doors $45,000.00 HHW North replace roof $125,000.00 Human Services building A - elevator modernization $275,000.00 Human Services Building C - Elevator modernizattion $275,000.00 Human Services Building C - Replace roof $350,000.00 Jail - Upgrade security system equipment $150,000.00 Jail - 4 keywatchers $100,000.00 Jail - Replace coolers and freezer condensors $65,000.00 Jail - Replace DDN Server $275,000.00 Jail - Replace dishwashers $65,000.00 Jail - Replace steam kettles $75,000.00 Jail 1 east sally port - Replace overhead doors $40,000.00 Lighting upgrades in 6 buildings $850,000.00 Rockport grader shed - Replace generator $95,000.00 Rockport grader shed - Replace overhead doors $30,000.00 SE Service Center - Replace Duct Heaters $125,000.00 Shooting Range - Crack seal and seal coat parking lot $175,000.00 South east service center - Replace duct heaters $25,000.00 South East Service Center - Replace trash enclosure gates $35,000.00 Southeast Service Center - Crack seal and seal coat parking lot $225,000.00 Southwest Service Center - Crack seal and seal coat parking to $325,000.00 2029 TOTAL PROPOSED BUDGET $8,527,000.00 WELD COUNTY FACILITIES DEPARTMENT 5 YEAR CAPITAL MAINTENANCE AND IMPROVEMENT PLAN I 2030 PROPOSED BUDGET' 1150 Admin replace RTU's $750,000.00 x_400 Replace AHU including DX cooling $450,000.00 1551 - Replace roof $350,000.00 4H Building - Replace front entry doors $22,000.00 Alternatives - seal coat parking lot $125,000.00 Chase building - Replace mini splits $28,000.00 Chase Building - replace roof drain piping $950,000.00 Chase building elevator modernization $650,000.00 Community Corrections - Repaint walls $175,000.00 Community Corrections - Replace roof $350,000.00 Courthouse - Replace roof $450,000.00 Crime Lab - Replace lab exhaust hoods (8) $500,000.00 Ft. Lupton grader shed - Replace overhead doors $50,000.00 Ft. Lupton tower - Replace BARD unit $90,000.00 Gilcrest Tower - Replace generator and ATS $145,000.00 Human Services building B elevator modernizartion $275,000.00 Human services Building C - Replace RTU's $450,000.00 Jail - Upgrade security system equipment $150,000.00 Jail 2 - EAST replace RTU's (12) $525,000.00 Jail 2 east - Replace boilers and storage tanks $500,000.00 Law Admin CRAC units $475,000.00 Lighting upgrades 6 buildings $850,000.00 South East Service Center - replace storefront doors $250,000.00 SW Service center replace sally port MAU $100,000.00 Training center - Replace entry doors $75,000.00 2030 TOTAL PROPOSED BUDGET $8,735,000.00 WELD COUNTY FACILITIES DEPARTMENT 5 YEAR CAPITAL MAINTENANCE AND IMPROVEMENT PLAN I 2031 PROPOSED BUDGET' 1150 - Crack seal and seal coat parking lot $350,000.00 1250 - Crack seal and seal coat parking lot $450,000.00 1400 - Replace boiler and pumps $45,000.00 1401 - Replace emergency generator $225,000.00 1401 Replace generator and ATS $275,000.00 1402 - Replace boiler and pumps $45,000.00 1551 - Replace RTU's $400,000.00 822 7th - VAV Replacement $220,000.00 Chase Building - Re -gasket all glazing $1,250,000.00 Courthouse - Rebuild AHU hot and cold decks $275,000.00 Courthouse - Reinstall drinking fountains $75,000.00 Courthouse - Restoration and upgrades $2,500,000.00 Courthouse - Restore exterior doors $100,000.00 Exhibition building - Replace overhead doors $95,000.00 Jail - Upgrade security system equipment $150,000.00 Jail 1 west - Replace boilers and storage tanks $750,000.00 Jail 2 east - Replace flooring in pods $500,000.00 Jail laundry - Replace washers and dryers $400,000.00 New Raymer Tower - Replace BARD Unit $35,000.00 Public Works building 6 - Replace overhead doors $200,000.00 Public Works main building - Replace roof $300,000.00 South east service center - Elevator modernization $225,000.00 South West Service Center - Replace sally port doors $50,000.00 Tri Town Tower - Replace backup generator $180,000.00 VIM Grader Shed - New $1,500,000.00 2031 TOTAL PROPOSED BUDGET $10,595,000.00 FINANCING ALTERNATIVES FINANCING Overview: There are a number of ways to finance capital improvement projects. Some of the most common methods are: 1. Pay as you go: Pay as you go is a method of financing capital projects with current revenues -- paying cash instead of borrowing against future revenues. Pay as you go has several advantages. First, it saves interest cost and financing. Second, pay as you go protects borrowing capacity for unforeseen major outlays that are beyond any current year's capacity. Third, when coupled with regular, steady completion of capital improvements and good documentation and publicity, pay as you go fosters favorable bond ratings when long-term financing is undertaken. Finally, the technique avoids the inconvenience and considerable cost associated with marketing of bond issues, advisors, counsel, printing, etc. However, there are practical and theoretical disadvantages to a pay as you go policy. First, pay as you go puts a heavy burden on the project year. Second, it creates awkward fluctuating expenditure cycles which do not occur with extended financing. Third, a long - life asset should be paid for by its users throughout its normal life, rather than all at once by those who may not have the use of it for the full term. Finally, when inflation is driving up construction costs, it may be cheaper to borrow and pay today's prices, rather than wait and pay tomorrow's. 2 All borrowing policy: An all borrowing policy or a substantial reliance on debt financing is another approach. The annual available resources could be used entirely for debt service with the size of the annual resources setting the limit on the amount that could be borrowed. 3 Capital reserve: A capital reserve plan is an approach where the annual resources available could be accumulated in one or more capital reserve funds, the amounts invested, and when any funds become adequate to pay for a proposed project, the fund could be expended. This is a good approach when a county has a capital requirement which can wait. Accumulation of the necessary capital funds over a period of time is a feasible approach, assuming a relatively stable construction dollar. HB 82-1111, passed in 1982, specifically provides for a capital improvements trust fund for capital reserves. 4 Partial pay as you go policy: A partial pay as you go policy is a common approach. Some of the annual resources would be used to finance capital improvements directly, and the remainder would go for supporting a debt program. Even if a local government pursues a borrowing policy, an initial down payment out of current revenues is a possibility. A customary five to ten percent down is a limited pay as you go policy and assures that the voters authorizing the approval will make a cash contribution, so all the burden will not be postponed. 423 Joint financing: An ever increasing number of cities and counties are benefitting from joint development of a project. The construction of a city/county office building and recreational areas are examples. This avenue of funding and planning capital projects normally is advantageous to both jurisdictions. 6 Lease/Purchase: Local governments can utilize lease/purchase methods for needed public works projects by having it constructed by a private company or authority. The facility is then leased by the jurisdiction on an annual or a monthly rental. At the end of the lease period, the title to the facility can be conveyed to the jurisdiction without any future payments. The rental over the years will have paid the total original cost, plus interest. This method has been used successfully in a few jurisdictions. The utilization of a building authority would fall under this category of financing. Numerous considerations are involved in the selection of the foregoing approaches, or some combination thereof: 1. Political realities may preclude utilization of one or more of the above alternatives. For example, the passage of general obligation bonds as a debt financing mechanism has not met recent success at the polling places in most jurisdictions. 2. The pay as you go concept has three distinct advantages. A. It provides great flexibility to the county for future periods of economic recession or depression but does not accumulate large fixed -charge costs. B. It avoids the payment of interest and financing charges. C It imposes upon public officials the full political responsibility for levy of the taxes necessary to pay the local share of such projects. 3. The debt financing approach has the advantage of spreading the cost over a generation of current users of public facilities, thereby imposing upon each a significant portion of the cost of each project. 4. In an inflationary period, one must consider the extent to which prepayment for capital outlay is warranted, when the opportunity for repayment of the principal and interest in dollars that are less expensive can be arranged. During periods of rapid rise in costs, the time delay necessary to accumulate down payments or full pay as you go resources invites higher costs which may wipe out most, if not all, of the advantages of non-payment of interest. In the five-year capital projects plan, a combination of funding methods will be recommended to finance capital construction to balance the economy of a payment in full program with the fairness of sharing the burden among present and future taxpayers. This recommended financial program reflects consideration of many factors, including the availability of cash, anticipated interest rates at the time of construction, and projected inflationary cost increases that would result from project delays. 424 DEBT FINANCING Before discussing specific types of borrowing, it is appropriate to review some of the basic constitutional statutory provisions which generally are applicable to debt financing. Article XI, Section 6, of the Colorado Constitution, provides that no debt may be created by a political subdivision of the state, unless the question of incurring such debt has been approved by a majority of the qualified electorate voting. Any obligation paid, or contracted to be paid, out of a fund that is a product of a tax levy is a debt within the means of the Constitution (Trinidad vs. Haxby, 136 Colorado 168, 315 p 2d 204 -- 1957). In addition to voter approval, Article XI, Section 6, requires the debt be incurred by adoption of a legislative measure which is irrevocable until the indebtedness is fully paid or discharged. The ordinance must: 1. Set forth the purpose for which the bond proceeds will be applied, and 2. Provide for the levy of the tax which, together with such other revenues as may be pledged, will be sufficient to pay the principal and interest of the debt. The Constitution delegates to the Legislature the duty to establish statutory limitations on the incurrence of debt. The total amount of debt which a county may incur may not exceed three percent (3%) of the assessed value in the county, which is nearly $350 million dollars in Weld County. Section 4 of Article X, Section 20 (TABOR Amendment), requires voter approval for any form of multi -year debt. It states that an election is required: "Except for the refinancing of district bonded debt at a lower interest rate or adding new employees to existing district pension plans, creation of any multiple -fiscal year direct or indirect district debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocable and held for payments in all future fiscal years." In addition to the state statute, Section 14-6 of the Weld County Home Rule Charter specifies: "The incurring of indebtedness by the county and the issuance of evidences of such indebtedness shall be authorized, made and executed in accordance with the laws of the state, including the borrowing of money to fund county projects, the pledging of project revenues and repayment thereof, and the issuance of revenue warrants, or revenue bonds, or other forms of evidence of such obligations." Before discussing specific types of bonds, it is appropriate to review some of the general characteristics of bonds. Bonds mature serially, that is, a portion of the principal is retired over the entire term of the bond issue. Interest on municipal bonds is free from Federal Income Tax which is an important feature to prospective purchasers. The term or the length of time to maturity of municipal bonds can vary considerably. Generally, the last maturing bond comes due ten to thirty years from the date of issue. Normally, the longer the maturity of the bonds, the higher the yields or return on investment is demanded by the market price. Thus, a bond issue that runs thirty years will pay a higher net effective interest rate than a bond issue that runs twenty years. 425 General Obligation Bonds: General obligation bonds are secured by a pledge of the full faith, credit and taxing power of the county. The county is obligated to levy sufficient taxes each year to pay the principal and interest of the bond issue. Consequently, general obligation bonds are a debt subject to the constitutional and statutory provisions discussed earlier. Because the issue of general obligation bond pledges its full faith and credit and agrees to levy the ad valorem taxes necessary to repay the principal and interest of the bond, it is generally agreed to be a more secure investment than other types of bonds. Thus, the major advantage of general obligation financing is the low rate of interest as compared to the interest of other types of bonds. The law permits general obligation bonds to have a thirty-year term; however, general obligation bond issues usually have terms of twenty years or less. General obligation bonds, in addition to being secured by full faith and credit of the issuer, may provide additional security by pledging certain available revenues. The major disadvantage of general obligation bonds is the fact that it does require voter approval prior to issuance. Voter resistance to increased taxes may prevent a successful bond election. Revenue Bonds: Revenue bonds are not a debt in the constitutional sense. They are secured by the revenue derived from the project to be constructed, not by pledge of the full faith, credit, and taxing authority of the county. Projects typically financed by revenue bonds include airports, stadiums, and park facilities. Under the TABOR Amendment, revenue bonds can only be used for enterprise funds and operations. Although it may seem possible to pledge any non -tax revenues for payment of revenue bonds, there should be a relationship between the type of revenue pledged for payment of the bonds and the project to be financed. Although revenue bonds need not comply with the constitutional statutory provisions generally applicable to a debt, there are several statutory provisions which may affect the issuance of certain types of revenue bonds and the statutes should be consulted for specific provisions regarding the issue of revenue bonds if this method is considered. Revenue bonds are less secure than general obligation bonds because of the inability of the issuer to levy taxes to assure the payment of principal and interest. Thus, there is normally a higher interest rate on revenue bonds. The term of revenue bonds is often beyond twenty years, frequently as long as thirty years. The concept of issuing revenue bonds is based on the theory that certain projects which benefit only certain individuals should be self-supporting and should be paid for by the user of that project rather than the populace as a whole. Thus, airport revenue bonds are paid for by air travelers and airlines and parking revenue bonds are paid for by users, etc. In order for a county to issue a revenue bond, the system which generates the revenues to repay the principal and interest of the bond must: 1. Have a good operating history documented by audited figures. 2. Reflect good debt service coverage through use of a feasibility study completed by a recognized expert in the field. 426 In analyzing a revenue bond issue for underwriting, an investment banker will look not only at operating statistics and coverage, but also at more basic elements, such as the necessity of the service, control over competition, and delinquency procedures. Revenue bonds are becoming more popular because they do not require voter approval and do not apply in statutory debt limits. Leases: A less traditional method of financing county facilities is a lease arrangement. A lease is executed with the county, which gives the county the option to purchase the equipment or facility during the term of the lease. All or part of the lease payments may be applied to the purchase prices. A bona fide lease option agreement is not a debt; however, an installment purchase program is a debt. A bona fide lease/option agreement is characterized by two factors: 1. Annual rental payments with automatic renewal of the lease unless terminated by either party, and 2. No obligation on the part of the local government to purchase the property if the lease is terminated. Also, some court cases indicate the annual rental must be paid from non -property tax revenues to avoid the lease being considered a general obligation. Upon exercise of the option, the local government obtains full legal title to the property. Leases of this nature are distinctively different from more conventional means of financing. Of primary importance is the security which underlies the lease period. It is not a promise to levy taxes or a pledge of revenues from the system. Rather, it is usually a promise to pay only one year at a time, with an implied intention to continue payment until ownership is transferred. As ultimate security, the holder of the lease may look to the asset which is being leased in the event of a default. There is little statutory or judicial guidance in the area of leases of this type, and the obligation to continue lease payments until title transfers is a moral, rather than a legal obligation. As a consequence, the underwriting or placement of a lease is more difficult than the underwriting of conventional bonds. The term of the leases generally is short, usually from seven to ten years. Because the security underlying the lease is not good compared with conventional financing, interest rates on leases are higher. 427 Building Authority: A building authority is a non-profit corporation which generally is formed at the request of the governing body of the county or local jurisdiction, which also appoints the Board of Directors of the corporation. Weld County created such an authority in 1987, named the Weld County Finance Corporation. The directors are the Director of Finance, County Attorney, and Director of Facilities, each appointed for ten-year terms. The building authority issues its own bonds to finance a facility. To achieve the same lower interest rates that traditional municipal bonds enjoy, the building authority must obtain a ruling from the Internal Revenue Service (IRS) that the interest on the authority's bonds is exempt from Federal Income Tax. Such an exemption is granted if the IRS finds the authority's bonds are issued on behalf of a political subdivision, which is determined based upon the following factors as detailed in IRS Revenue Ruling 63-20. 1. The authority engages in activities which are essentially public in nature. 2. The corporation is not organized for profit. 3. The corporate income does not inure to the benefit of any private person. 4. The political subdivision has a beneficial interest in the corporation, while the indebtedness is outstanding, and it obtains full legal title to the property on the retirement of the debt. The corporation has been approved by the political subdivision which has approved the specific obligation of the corporation. Like municipal bonds, bonds issued by a corporation usually are subject to registration and other requirements of the Securities Act of 1933 and the Security Exchange Act of 1934. After receiving a favorable ruling from the IRS, a "no action" letter should be secured from the Security and Exchange Commission, exempting the authority's bonds from these requirements. The authority then issues bonds pledging the annual rental payments as security. After issuance of bonds and construction of the facilities, the authority leases the facilities to the county. Again, this must be a bona fide lease and possess all the elements discussed under Lease/Purchase. The bonds of a building authority are like municipal leases in the way they are viewed by investors. As with a simple municipal lease, building authority bonds are less secure than general obligation or revenue bonds. As a result, bonds issued through a building authority bear higher interest than more secure issues. Certificates of Participation (COP) may be issued in the same manner as bonds. As a practical matter the COP is the same as a bond, except from a legal point of view, the COP is evidencing assignment of proportionate undivided interests in rights to receive certain revenues in the form of a lease or rental amount for the purpose of providing funding for capital improvements. The lease and COP do not constitute a general obligation or other indebtedness of the county within the meaning of any constitutional, statutory or home rule charter debt limitation. The lease is a year-to-year obligation. The use of Certificates of Participation (COP) has been the only debt vehicle Weld County has ever used in the implementation of its debt policy options. The only COP issued by Weld County was done in 1997 and was paid off August 1, 2007. No outstanding debt exists for Weld County. 428 BUILDING AUTHORITY FINANCE The Philosophy: Tax-exempt financing is available through a building authority with the issuance of bonds when the facilities financed are for public purposes and the benefit is to the sponsoring public entity. The Building Authority: A building authority is a Colorado non-profit corporation created by the county itself. The county adopts a resolution calling for the creation of the Building Authority and directing counsel to draw articles of incorporation and by-laws in compliance with Colorado Statutes. A board of directors is formed. The board may consist of County Commissioners or administrative personnel or individuals not associated with any public entity. The Weld County Finance Corporation, created in 1987, consists of the Director of Finance, County Attorney, and Director of Facilities as directors. Tax -Exemption of Interest: Once the non-profit corporation is created, the tax-exempt nature of interest paid on the corporation's bonds must be assured. A revenue ruling is requested from the Internal Revenue Service on the non-profit status of the corporation pursuant to Internal Revenue Code, 103(a) 1 and Revenue Ruling 63-20, and on the tax-exempt status of interest paid. Such an application involves considerable work and a detailed analysis of the situation which is presented to the Internal Revenue Service. The application includes information as to public purpose, the county, the agency using the facilities, the proposed lease terms, terms of title reversion to the county and the proposed method of financing. Corporate Bonds and the S.E.C.: As corporate bonds are subject to registration requirements of the Securities and Exchange Commission, a "no action" letter must be obtained from the S.E.C. The S.E.C. says that no action will be taken if the bonds of the building authority/non-profit corporation are not registered. The Purchase Contract: Once the building authority is created with powers to act, it may enter into a contract to purchase the facility. The contract should be subject to: 1. A favorable revenue ruling from the Internal Revenue Service. 2. Receipt of an S.E.C. "no action" letter. 3. Finalization of financing. 429 The Bond Issue: When all legal and tax questions are answered the building authority may issue bonds for the purchase of the facility. Normally the bonds are sold directly to an underwriter who then resells the bonds to the ultimate investor. The bonds that are issued will be an obligation of the building authority only and not a debt obligation of the county. The County Lease: Upon the issuance of the bonds and the purchase of the building by the building authority, the county can lease the building from the authority. The lease would be from year-to-year with automatic renewal unless otherwise terminated. A county lease for any period in excess of one year constitutes a debt and must be approved by voters. The Bond Security: The security of the bond holders may be only in a pledge of lease revenues by the authority. The bond holders may also have a first mortgage lien on the building. The combination of the two results in a more secure bond and a correspondingly lower rate of interest. Partial Seller Financing: Depending on factors such as the seller's motivation, whether there is an existing loan on the building, and negotiations, a bond issue can be for only the amount necessary for a down payment. The sellers can carry back the balance, receiving installment sale tax benefits on the capital gains. A revenue ruling would be required; however, interest paid on a promissory note to the seller may also be tax exempt. The total cost to the county and the building authority then may be substantially lower on this basis. 430 PROPRIETARY FUNDS SUMMARY Proprietary funds include both Internal Service Funds and Enterprise Funds. Internal Service Funds are established to account for goods and services provided to other departments of the county on a cost -reimbursement basis. Enterprise Funds account for departments providing services primarily to third party payers. NORTHERN COLORADO REGIONAL FORENSIC LABORATORY FUND: This fund accounts for the maintenance and operational costs of the Northern Colorado Regional Forensic Laboratory. It is funded by rent paid by participating agencies. FLEET SERVICES FUND: The Fleet Services Fund accounts for the revenue and costs generated by equipment and vehicles rented to other county departments. The gross operating budget amounts to $9,448,379 in 2026, with $14,800,000 budgeted for new capital equipment. Vehicle Replacement Fund is $6,400,000 for new equipment purchases, plus sale of surplus items of $790,000. HEALTH INSURANCE FUND: The Health Insurance Fund reflects the cost of Weld County's self-insurance program which includes health, dental, and vision coverage. Details of the program and coverage are found under the specifics of the fund summary. In 2026, the county continues its second year of Dental and Vision insurance options being unbundled from Health Insurance. Health coverage will be provided by a private company on a partially self -insured basis with a Preferred Provider Organization (PPO) option and a High -Deductible Health Plan/Health Savings Account (HDHP/HSA) option. INSURANCE FUND: The Insurance Fund accounts for all insurance costs for the county. The program is a combination of insured risks and protected self-insurance risks. Gross budget costs are $9,064,440 in 2026, with a property tax levy of $8,598,776. Details of the program are provided under the specifics of the fund summary. TELECOM SERVICE FUND: Budget reflects total consolidation of telecom service costs of $1,807,779 in Weld County, a slight increase from 2025 due to the compensation study and COLA impacting wages. Funding is at current level and reflects no capital upgrades in 2026. WELD COUNTY FINANCE CORPORATION: Budget contains the funding for the Weld County Finance Corporation, which accounts for the lease purchases of county buildings. As of August 1, 2007, there are no active leases. Weld County has no long-term debt. 431 REGIONAL CRIME LAB FUND SUMMARY OF REVENUES 2026 Fund Org Acct Account Title 5200 27100 4410 CHARGES FOR SERVICES TOTAL REGIONAL CRIME LAB REVENUE 2025 Budget 310,000 2026 2026 2026 Request Recommend Final 310,000 310,000 310,000 310,000 310,000 REGIONAL CRIME LAB FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 5200 27100 CRIME LAB - JOINT OPS TOTAL REGIONAL CRIME LAB EXPENDITURES 2025 Budget 310,000 2026 Request 310,000 2026 Recommend 310,000 2026 Final 310,000 310,000 310,000 0 432 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: NO. CO. REGIONAL FORENSIC LABORATORY FUND BUDGET UNIT TITLE AND NUMBER: No. Co. Regional Forensic Laboratory - - 5200-27100 DEPARTMENT DESCRIPTION: This fund accounts for the maintenance and operational costs of the Northern Colorado Regional Forensic Laboratory. It is funded by rent paid by participating agencies. RESOURCES ACTUAL LAST FY BUDGETED REQUESTED PROPOSED NEXT FY CURRENT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 18,272 0 18,500 18,500 Purchased Services 193,980 155,900 185,100 185,100 Fixed Charges 95,063 154,100 106,400 106,400 Capital 0 0 0 0 Gross County Cost $ 307,315 $ 310,000 $ 310,000 $ 310,000 Revenue 307,315 310,000 310,000 310,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budgeted Positions n/a n/a n/a n/a SUMMARY OF CHANGES: No changes to the 2026 budget for the Regional Crime Lab. These funds are managed by the Crime Lab board, and spent according to the rules and regulations set up with the IGA signed FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 433 FLEET SERVICES FUND SUMMARY OF REVENUES 2026 Fund Org Acct Account Title 6000 96300 4410 CHARGES FOR SERVICES 6000 96300 711000 TRANSFER FROM GENERAL FUND 6000 17550 4680 OTHER 6000 17550 4810 GAIN LOSS ON SALE TOTAL MISCELLANEOUS TOTAL FLEET SERVICES REVENUE 2025 Budget 9,788,013 2,200 6,144, 000 774,500 2026 Request 9,446,179 2,200 6,400, 000 790,000 2026 Recommend 9,446,179 2,200 6,400, 000 790,000 2026 Final 6,920,700 7,192,200 7,192,200 16,708,713 16,638,379 16, 638, 379 Fund Org Expenditure Function 6000 17550 VEHICLE REPLACEMENT 6000 96300 COUNTY SHOP TOTAL FLEET SERVICES EXPENDITURES FLEET SERVICES FUND SUMMARY OF EXPENDITURES 2026 2025 Budget 2026 Request 7,162,500 14,800,000 15,934,213 9,448,379 2026 Recommend 14,800,000 9,448,379 2026 Final 23,096,713 24,248,379 24,248,379 0 434 BUDGET UNIT REQUEST SUMMARY Department: IGS - FLEET SERVICES Budget Unit: FLEET SERVICES ADMINISTRATION- 6000-96300 [CC_70100] DEPARTMENT DESCRIPTION: Centralized motor pool support for Weld County. All fleet maintenance is included in this budget unit. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 2026 Proposed Budget Personnel Services $2,495,062 $2,648,929 $2,648,929 $2,648,929 Supplies 5,335,516 5,994,146 6,175,450 6,175,450 Purchased Services 576,345 689,020 646,800 646,800 Fixed Charges 6,634,864 6,587,118 (22/800) (22/800) Capital - 15,000 - - Gross County Cost $15,041,787 $15,934,213 $9,448/379 $9,448/379 Revenue 14,352,389 15,934,213 9,448,379 9,448,379 County Cost $689,398$ -$- BudgetedNet Positions 22.0 22.0 22.0 22.0 SUMMARY OF CHANGES: The total 2026 budget request is net neutral to 2025, with $6,400,000 in depreciation expenses and offsetting vehicle replacement revenue being reflected in the Vehicle Replacement cost center. Cost of goods and supplies continues to increase, and cuts were made wherever possible to keep the reimbursement cost to other centers low. The negative Fixed Charges is the contra expense for the upfit charges that will be billed here and reimbursed by the capital Vehicle Replacement accounts. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 435 FLEET SERVICES ADMINISTRATION (CONTINUED) 6000-96300 2025 ACCOMPLISHMENTS: 1. Commissioned the Weld County Mobile Medical unit and trained Health Department staff in the safe operations of the vehicle. 2. Worked with Departments to optimize equipment utilization. 3. Implemented telematics in 1/3 of the fleet. 4. Provided job specific training for all staff. 5. Continued Federal Annual Inspection certifications. 6. Assumed responsibility for the Diesel Fleet Self Certification Program. 7. We are continuing to improve our efficiency by bringing vehicle upfitting internally. To date we have upfitted 38 units for the SO and 82 for other departments. 2026 BUDGET GOALS AND PRIORITIES: 1. Provided job specific training for all staff. 2. Continued Federal Annual Inspection certifications. 3. Assumed responsibility for the Diesel Fleet Self Certification Program. 4. Complete next phase of telematics. 5. Assist in the expansion of the Fleet Services building. 6. Integrate our Fleet Management Software with existing technology. 7. Continue to improve our efficiency with upfitting vehicles internally. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number Number of of per technician work service/maintenance orders issued 6,021 orders 542 7,000 7,000 538 806 Efficiency Measures FTE's per 10,000/capita 0.599 0.585 0.572 Work orders issued per FTE 274 318 250 436 BUDGET UNIT REQUEST SUMMARY Department: IGS - FLEET SERVICES Budget Unit: VEHICLE REPLACEMENT - 6000-17550 [CC_70110] DEPARTMENT DESCRIPTION: Use of funded depreciation to acquire vehicles for county use. Resources 2024 Actuals Approved Budget 2025 Requested Budget 2026 Proposed Budget 2026 Personnel Services Si - Supplies - - - - Purchased Services - - - - Fixed Charges - - 6,850,000 6,850,000 Capital 7,620,082 7,162,500 7,950,000 7,950,000 Gross County Cost $7,620,082 $7,162,500 $14,800,000 $14,800,000 Revenue - - 7,190,000 7,190,000 Net County Cost $7,620,082 $7,162,500 $7,610,000 $7,610,000 Budgeted Positions NA NA NA NA SUMMARY OF CHANGES: Revenue from Vehicle Replacement is moved from Administration to the Vehicle Replacement to allow for offsetting expenses. Fixed charges show the move of vehicle depreciation from 96300 budget, for improved accuracy of showing where the expense is truly accrued. The request includes 68 total vehicles, to include message board trailers and tractors. Of the 68 requested purchases, 16 are additions to the fleet. See the detailed lists on the next pages for breakout of all vehicles being requested. FINANCE/ADMINISTRATION RECOMMENDATION: BOARD ACTION: 437 2026 IGA EQUIPMENT Sheriff: Sedan - Civil Process Server Various Non-traditional vehicles for Investigations SUV - Pursuit rated for Patrol (NEW) Full -Sized SUV - Courts UTV (1 four -seat & 2 two -seat) Patrol District Attorney Full-size SUV for new Investigator Full-size SUV for Investigations Health Department 1/2 ton pickup; HHW Full-sized SUV; Environmental Health 1 11 4* 2 3 2 1 1 Request 31,995 410,000 275,000 88,000 60,000 44,000 88,000 42,000 44,000 Public Works See Basic List 42 * 6,867,005 Total 68 * New Addtions to Fleet 16 new $7,950,000 Recommend Approved 31,995 410,000 275,000 88,000 60,000 44,000 88,000 42,000 44,000 6,867,005 $7,950,000 2026 EQUIPMENT REPLACEMENT FOR PUBLIC WORKS DEPT - 06/18/25 Division Description Estimated (Shaded items reflect outgoing equip) Purchase 4. Qty Price Est. Auction Value Addition To Fleet Trucking Gravel Road Management Road & Bridge Construction 1 Tandem Axle Truck Tractor, Dual Axle $187,000 15410080/2007 Sterling LT9500 $25,000 1 Belly Dump Trailer, Tandem Axle, Dual Axle 61,600 15610054/2016 CTS Trailer $25,000 2 Walk -N -Roll Packer/Rollers 4 Motor Graders, Front Lift Group w/hydraulics, Rippers 15820189/2016 Caterpillar Motor Grader 15820197/2017 JD Motor Grader 15820191/2016 Caterpillar Motor Grader 15820190/2016 Caterpillar Motor Grader 1 550 Class Pickup w/Utility Box & Welder Gap 15220159/2009 Ford Ranger- Weeds turn in 1 550 Class Pickup w/10 to 12 ft Combo Body 15220147/2007 Ford Ranger - Weeds turn in 1 Dual Axle Deck Over Trailer, 16,000 Lb 1 Skid Steer Bucket/Forks up to 66 HP 1 400 Amp Welder 1 Punch Truck 1 Attenuator Truck 1 Road Reclaimer, RM500 $70,000 $1,760,000 $80,000 $80,000 $60,000 $60,000 $60,000 $60,000 $2,000 $2,000 $16,000 $55,000 $22,000 $375,000 $140,792 $910,000 15860008/2011 Caterpillar Reclaimer $100,000 1 Wheel Loader 15830032/2010 Volvo Wheel Loader 1 Welder/Generator, 400 Amp 16830025/2012 Welder/Generator 1 1/2 -Ton Extend Cab, 4X4 Pickup 15220189/2013 Ford F150 1 2 -Ton Crew Cab Truck, Combo Body $350,000 $30,000 $50,000 $75,000 $50,000 $7,000 $7,000 15430025/2015 Ford F550 $15,000 1 Vac Truck (repair tank) 1 Tandem Axle Dump Truck w/Snow Equipment $100,000 $475,000 15460049/2014 Freightliner Dump Truck $50,000 1 410 Rubber -Tired Backhoe $130,000 15840020/2013 John Deere Backhoe $50,000 Yes Yes Yes Yes Yes Yes Maint-Supt Mining Pavement Mgt 1 Paint Truck $800,000 15470008/2003 Peterbuilt Paint Truck $40,000 3 Message Sign Boards, Trailer Mounted 1 Trailer 15670004/1996 Home Made Trailer $75,000 $1,500 $100 Yes 1 1/2 -Ton, Extend Cab, 4X4 Pickup, Standard Shortbox 15230083/2015 Ford F250 1 Portable Feed Hopper 16230029/2007 Portable Feed Hopper 1 Radial Stacker 16230021/2003 Radial Stacker 1 2 -Ton, Crew Cab, 4X4 Truck w/Service Body 15420098/2013 GMC Crew Cab Truck 1 Tilt Deck Trailer, Tandem Axle, Dual Axle 15640018/2008 Tilt Deck Trailer 1 3/4 -Ton Ext Cab, 4X4 Pickup 15220169/2011 Ford F-150- Weeds turn in $40,000 $397,513 $262,000 $110,000 $45,000 $57,500 $5,000 $25,000 $50,000 $15,000 $8,000 $3,000 Dust Management 1 1 -Ton, Extend Cab, 4X4 Pickup, Standard Long Box 15230088/2017 Ford F250 1 Motor Grader, Front Lift Group w/hydraulics, Rippers 15820230/2015 John Deere Motor Grader 4 Bumper -Pull Single Axle Galvanized Trailers, 800 lb capacity $75,000 $440,000 $3,200 $10,000 $60,000 15630044/2023 Polyjohn Trailer 15630045/2023 Polyjohn Trailer 15630046/2023 Polyjohn Trailer 15630047/2023 Polyjohn Trailer $250 $250 $250 $250 Subtotal $7,274,105 $790,100 GRAND TOTAL PRICE LESS ESTIMATED TRADE 2000 FUND $6,484,005 ***************************************************************************************************************************************************************************************************** Division Qty Description (Shaded items reflect outgoing equip) Estimated Purchase Price Est. Auction Value Addition To Fleet Engineering No Equipment 439 Weeds 1 1 -Ton, Extend Cab, Flatbed Cab -Over Truck w/spray system $300,000 15420083/2006 GMC Truck $25,000 1 Tractor $108,000 Yes GRAND TOTAL PRICE LESS ESTIMATED TRADE 1000 FUND $383,000 Subtotal $6,867,005 CMAQ Grant Funds 0 Weld County Match 0 Insurance for wrecked trucks 0 GRAND TOTAL PRICE LESS GRANT FUNDS AND EST. AUCTION $6,867,005 440 HEALTH INSURANCE FUND SUMMARY OF REVENUES 2026 Fund Org 6200 93400 6200 93100 Acct Account Title 46901 EMPLOYER CONTRIBUTIONS 46902 EMPLOYEE CONTRIBUTIONS TOTAL HEALTH INSURANCE REVENUE 2025 Budget 31,447, 838 5 060 735 2026 2026 2026 Request Recommend Final 31,447, 838 31,447, 838 5,0603 735 51 060,735 36,508,573 36,508,573 36,508,573 a HEALTH INSURANCE FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 6200 93100 HEALTH INSURANCE 6200 93400 DENTAL/VISION TOTAL HEALTH INSURANCE EXPENDITURES 2025 Budget 34, 210,496 1 043 146 2026 Request 34, 210,496 1 043 146 2026 Recommend 34, 210,496 1 043 146 2026 Final 35,253,642 35,253,642 35,253,642 0 441 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IGS - HEALTH INSURANCE BUDGET UNIT TITLE AND NUMBER: Health Insurance Fund - - 6200-93100/93400 DEPARTMENT DESCRIPTION: Provides for the costs associated with Weld County's self - insured health program. Resources 2024 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Actuals Personnel Services - - - - Supplies 337 - - - Purchased Services 956,503 1,094,650 1,094,650 1,094,650 Fixed Charges 29,851,147 34,158,992 34,158,992 34,158,992 Capital - - - - Gross County Cost $30,807,987 $35,253,642 $35,253,642 $35,253,642 Revenue 36,837,393 36,508,573 36,508,573 36,508,573 Net County Cost $(6,029,406) $(1 ,254,931 $(1 ,254,931 $(1 ,254,931 Budgeted Positions NA NA NA NA SUMMARY OF CHANGES: The 2026 budget is being budgeted at the same level as 2025. This is the second year where vision and dental are contracted out instead of self -insured, and the second year where the HSA plan is being offered. The preliminary budget is created based on current staff enrollment and does not include any changes in cost on the employer or employee side. It will need to be updated to reflect the addition of positions and the changes in plans. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. In 2026, it is recommended to continue the base health plan offered along with the standard PPO being a high -deductible health plan with a health savings account (HSA) option through the new vendor, Anthem. The County will contribute $1,000 to the HSA for those employees taking the high -deductible health/HSA plan. The standard PPO option offered will have higher deductibles, co -pays, and out-of-pocket expenses. The health plan options are consistent with the changes being made by the health insurance industry and by major employers offering employee and dependent healthcare benefits. Total budget is recommended at the same level as 2025 to see how the recent changes even out with two years of data to adequately plan for future years 442 IGS - HEALTH INSURANCE (CONTINUED) 6200-93100/93400 FINANCE/ADMINISTRATION RECOMMENDATION (CONTINUED): The 2026 program is calculated with current participation as follows: Single Coverage: 713 Dependent Coverage: 807 FIXED COSTS: Health Insurance Dental Insurance On -site Clinic Administration/EAP Costs Fixed Costs: LOSS FUND: Medical Dental Loss Fund Costs GRAND TOTAL - COSTS REVENUE: Health Premiums Dental $ 3,130,200 1,041,496 950,000 144,650 $ 5,266,346 $29,987,296 0 $29,987,296 $35,253,642 TOTAL REVENUE ADD TO RESERVE $ 1,254,931 BOARD ACTION: PERFORMANCE MEASURES $35,467,077 1,041,496 $ 36, 508, 573 Work Outputs Single coverage Family coverage ACTUAL ESTIMATED PROJECTED 637 779 713 807 725 820 443 INSURANCE FUND SUMMARY OF REVENUES 2026 Fund Org 6300 93300 6300 93200 6300 93300 6300 93300 Acct Account Title TAXES 4112 CURRENT PROPERTY TAX CHARGES FOR SERVICES 4410 CHARGES FOR SERVICES MISCELLANEOUS 4610 EARNINGS ON INVESTMENTS 4820 COMPENSATION FOR LOSSES TOTAL MISCELLANEOUS TOTAL INSURANCE REVENUE 2025 Budget 7,817,069 160,000 110,000 100,000 2026 Request 7,817,069 160,000 110,000 100,000 2026 Recommend 8,598,776 100,000 400,000 100,000 2026 Final 210,000 210,000 500,000 8,187,069 8,187,069 9,198, 776 MI Fund Org Expenditure Function 6300 93200 WORKERS COMPENSATION 6300 63300 LIABILITY TOTAL INSURANCE EXPENDITURES INSURANCE FUND SUMMARY OF EXPENDITURES 2026 2025 Budget 3,072,600 5,167, 800 2026 Request 3,072,600 5,167, 800 2026 Recommend 3,379,860 5,684,580 2026 Final 8,240,400 8,240,400 9,064,440 0 444 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IGS - INSURANCE BUDGET UNIT TITLE AND NUMBER: Insurance Fund - - 6300-93200/93300 DEPARTMENT DESCRIPTION: Central fund to provide county -wide insurance coverage. This fund is administered by Finance and Administration unit in the General Fund. Resources 2024 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Actuals Personnel Services - - - - Supplies - 3,500 3,500 3,500 Purchased Services 1,187 26,000 26,000 18,650 Fixed Charges 4,776,247 8,210,900 8,210,900 9,042,290 Capital - - - - Gross County Cost $4,777,434 $8,240,400 $8,240,400 $9,064,440 Revenue 7,141,027 8,187,069 8,187,069 9,198,776 Net County Cost $(2,363,593) $53,331 $53,331 $(134,336) Budgeted Positions NA NA NA NA SUMMARY OF CHANGES: Effective January 1, 1992, Weld County became self -insured for workers' compensation and switched in 2022 to Pinnacol to administer the worker compensation program. Workers' Compensation includes excess insurance and bonds costing $1,543,000 based on actual expenses in 2024, claims administration costs of $15,000, and a loss fund of $1,821,860. The budget is structured with Weld County remaining a member of CAPP through CTSI, but using the self -insured option under the insurance pool for a fixed cost of $4,300,000. Cost for excess insurance through CAPP has increased substantially due to the tight insurance market, added property risks, and liability for law enforcement. This increase is being experienced by all entities, and even more so for public entities such as local governments. A loss fund for all other insurance coverage is budgeted at $1,805,430, increasing over the past couple years due to numerous high value claims. Unemployment insurance is being charged directly to departments. The program is supported by property tax ($8,598,776), interest earning on investments ($400,000), and compensation for losses ($100,000). No fund balance reserves are anticipated to be needed to support the loss fund in 2026. Property tax has been increased by 10% from $7,817,069 to $8,598,776. Claim costs for all insurance types have increased, and premiums have continued to rise to meet inflation costs as well. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval of the insurance program as outlined above in the summary of changes. In accordance with Section 8-44-204, C.R.S., it is recommended that a mill levy be used to fund the insurance program for local county activities and a charge back mechanism be used only for programs funded by state and federal funding sources. The county can levy up to 10 mills per year to discharge any judgment against it. Continuation of the self -insured program for workers compensation is recommended, which should result in cost savings, plus no shared risks with other counties. Unemployment costs are recommended to be charged directly to departments for revenue raising strategies and departmental accountability for costs. 445 INSURANCE FUND (CONTINUED) 6300-93200/93300 BOARD ACTION: Approved as recommended. PERFORMANCE MEASURES ACTUAL ES TIMA TED PROJECTED Work Out• uts Number Dollar claims Dollar amount amount of training workers' of prop/casualty sessions compensation claims paid 36 $678,642 $1,950,000 $526,984 $907,000 36 $1,461,500 $910,000 36 Efficiency Measures FTE's per 10,000/capita 0.059 0.086 0.084 Per capita cost (county support) $9.45 $11.50 $14.02 446 TELECOM FUND SUMMARY OF REVENUES 2026 Fund Org Acct Account Title 6400 17400 4410 CHARGES FOR SERVICES TOTAL TELECOM SERVICES REVENUE 2025 Budget 1,791,120 2026 2026 2026 Request Recommend Final 1,807,779 1,807,779 1,791,120 1,807,779 1,807,779 TELECOM SERVICES FUND SUMMARY OF EXPENDITURES 2026 Fund Org Expenditure Function 6400 17400 PHONE SERVICES TOTAL TELECOM SERVICES EXPENDITURES 2025 Budget 1,791,120 2026 Request 2026 Recommend 1,807,779 1,807,779 2026 Final 1,791,120 1,807, 779 1,807, 779 0 447 BUDGET UNIT REQUEST SUMMARY Department: IGS - INFORMATION SERVICES Budget Unit: PHONE SERVICES - 6400-17400 [CC_70300] DEPARTMENT DESCRIPTION: Provide telecom services to Weld County offices and departments. Resources 2024 Actuals 2025 2026 2026 Approved Budget Requested Proposed Budget Budget Personnel Services $273,686 $272,740 $294,099 $294,099 Supplies 179,268 268,200 254,500 254,500 Purchased Services 1,070,400 949,544 958,544 958,544 Fixed Charges 298,326 300,636 300,636 300,636 Capital - - - - Gross County Cost $1,821,679 $1,791,120 $1,807,779 $1,807,779 Revenue 1,765,222 1,791,120 1,807,779 1,807,779 Net County Cost $56,457 $- $- $- Budgeted Positions 2.0 2.0 2.0 2.0 SUMMARY OF CHANGES: Salaries reflect a 2% cost of living increase and results of the compensation study completed in 2025. Supplies decreased slightly due to changes in licensing charged under the general fund, and an increase in locating fiber expenses are reflected in the Purchased Services. Revenue increases to offset expenses. Fixed charges remain the same, as indirect costs were not available at the time of the budget submission. Revenue is determined by charging back all expenses to the individual departments and nets out a zero net county cost. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: PERFORMANCE MEASURES Work Out • uts ACTUAL ESTIMATED PROJECTED 2024 2025 2026 Incoming Number Number of of calls devices CUCM 4,010,778 managed users 2,073 1,752 3,153,056 2,113 1,792 3,000,000 2,113 1,825 Efficiency Measures FTE's per 10,000/capita 0.054 0.053 0.052 Per capita cost (county support) $0.15 $0.00 $0.00 448 TELECOM SERVICES (CONTINUED) 6400-17400 2025 STRATEGIC PRIORITY ACCOMPLISHMENTS: 1 Released a SIP telephony RFP to consolidate and enhance SIP services assuring compatibility with Cisco and Microsoft phone services at improved pricing. 2. Maintained, audited and baselined services, systems, and calls. a. Use audited and baselined call count and telephone system performance matrices to remain fiscally responsible while ensuring expandible services for the county. b. Monitored and managed internet traffic to ensure reliable and redundant communications. 3. Upgraded phone system to latest "gold" release. 4. Improved call routing through redesigned phone trees for efficient call taking. a. Enhanced and streamlined call routing for Weld County departments to route calls more efficiently to the appropriate division while minimizing caller wait time. b. Added additional phone route options to multiple departments to route calls to the correct division while minimizing options. 5. Negotiated the throughput increase of all commodity internet circuits with zero cost upgrades. 6. Improved call reporting and integrated Microsoft Power BI into phone system reporting. 7. Researched Cisco phone system integration possibilities with Microsoft Teams. 8. Audited many "Plain Old Telephone Service" (POTS) analog -based phone lines as a cost saving exercise. 2026 BUDGET GOALS AND PRIORITIES: 1 Deploy a Microsoft phone system and migrate current Cisco unified phone services from Cisco to Microsoft to consolidate and enhance the collaborative and telephony experience under the Microsoft team's umbrella while lowering telephony expenses. 2. Maintain existing phone systems to provide reliable and scalable services while considering cost. 3. Rebuild phone trees and automated call distribution groups using the Microsoft team's solution 4. Migrate all users of the Weld County phone system and associated Direct -In -Dial numbers to the Microsoft phone system. 5. Rebuild call reporting and integrate Microsoft Power BI into the Microsoft phone system reporting. 6. Audit all "Plain Old Telephone Service" (POTS) analog -based phone lines as a cost saving exercise. 7. Audit provider contracts, services, and costs. Increased bandwidth and reduced costs of ISP service contracts where possible 449 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: WELD COUNTY FINANCE AUTHORITY BUDGET UNIT TITLE AND NUMBER: Weld County Finance Authority - - 6500-17700 DEPARTMENT DESCRIPTION: Provides funds to cover the lease/purchase of county buildings. RESOURCES ACTUAL LAST FY CURRENT BUDGETED FY REQUESTED PROPOSED NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Fixed Charges 0 0 0 0 Gross County Cost $ 0 $ 0 $ 0 $ 0 Revenue 0 0 0 0 Net County Cost $ 0 $ 0 $ 0 $ 0 SUMMARY OF CHANGES: Budget reflects the county's debt service on any long-term debt and/or any lease purchase debt in any given year. With the payoff of the correctional facilities' Certificates of Participation (COP) as of August 1, 2007, Weld County has no long-term debt or long-term lease obligations. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 450 GLOSSARY ACCOUNTING PROCEDURES All processes which discover, record, classify, and summarize financial information to produce financial reports and to provide internal control. ACCRUAL BASIS The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. ACCRUED EXPENSES Expenses incurred but not due until a later date. ACTIVITY A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible. For example, "food inspection" is an activity performed in the discharge of the "health" function. ACTIVITY CLASSIFICATION Expenditure classification according to the specific lines of work performed by organization units. For example, "sewage treatment and disposal", "garbage collection", "garbage disposal", and "street cleaning" are activities performed in carrying out the function of "sanitation". The segregation of the expenditures made for each of these activities constitutes an activity classification. ALLOCATE To divide a lump -sum appropriation into parts which are designated for expenditure by specific organizational units and/or for specific purposes, activities, or objects. ALLOCATED COSTS Indirect costs distributed to programs or departments via a cost allocation plan. ALLOCATION A part of a lump -sum appropriation which is designated for expenditure by specific organizational units and/or for special purposes, activities, or objects. ALLOT To divide an appropriation into amounts which may be encumbered or expended during an allotment period. ALLOTMENT A part of an appropriation which may be encumbered or expended during an allotment period. ALLOTMENT PERIOD A period of time less than one fiscal year in length during which an allotment is effective. Bi-monthly and quarterly allotment periods are most common. ANNUAL BUDGET A budget applicable to a single fiscal year. 451 APPROPRIATION APPROPRIATION BILL, ORDINANCE, RESOLUTION, or ORDER APPROPRIATION EXPENDITURE A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. A bill, ordinance, resolution, or order by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. In many governmental jurisdictions, appropriations cannot be enacted into law by resolution but only by a bill, ordinance, or order. An expenditure chargeable to an appropriation. Since virtually all expenditures of governments are chargeable to appropriations, the term expenditures by itself is widely and properly used. ASSESSED VALUATION A valuation set upon real estate or other property by a government as a basis for levying taxes. AUTHORITY A government or public agency created to perform a single function or a restricted group of related activities. Usually such units are financed from service charges, fees, and tolls, but in some instances they also have taxing powers. An authority may be completely independent of other governments or partially dependent upon other governments for its creation, its financing, or the exercise of certain powers. AUTHORIZED POSITION A position (job) authorized by the Board of County Commissioners as part of the annual adopted budget. BOND An interest bearing promise to pay with a specific maturity. BALANCED BUDGET BUDGET A balanced budget occurs when the total sum of money a government collects in a year is equal to the amount it spends on goods, services, and debt interest. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the appropriating body. 452 BUDGET DOCUMENT BUDGET MESSAGE The instrument used by the budget -making authority to present a comprehensive financial program to the appropriating body. The budget document usually consists of three parts. The first part contains a message from the budget - making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show, in detail, the information as to past years' actual revenues, expenditures, and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. A general discussion of the proposed budget as presented in writing by the budget -making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY ACCOUNTS Accounts used to enter the formally adopted annual operating budget into the general ledger as part of the management control technique of formal budgetary integration. BUDGETARY COMPARISONS Governmental GAAP financial reports must include comparisons of approved budgeted amounts with actual results of operations. Such reports should be subjected to an independent audit, so that all parties involved in the annual operating budget/legal appropriation process are provided with assurances that government monies are spent in accordance with the mutually agreed -upon budgetary plan. BUDGETARY CONTROL The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGETARY EXPENDITURES Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, governmental fund types are concerned with the measurement of budgetary expenditures. BUDGETED FUNDS Funds that are planned for certain uses but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Board approval is composed of budgeted funds. CALLABLE BONDS Bonds which are redeemable by the issuer prior to the maturity date at a specified price at or above par. 453 CAPITAL BUDGET CAPITAL OUTLAY CAPITAL PROGRAM CAPITAL PROJECTS FUND CAPITAL RESOURCES CERTIFICATES OF PARTICIPATION (COP) CONSERVATION TRUST CONTINGENCY ACCOUNT CONTINUING APPROPRIATION COST ALLOCATION PLAN DEFAULT DEFICIT A plan of proposed capital outlays and the means of financing them. Expenditures for equipment, vehicles, or machinery that results in the acquisition or addition to fixed assets. A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, Special Assessment Funds, and Trust Funds). Resources of a fixed or permanent character, such as land and buildings, which cannot ordinarily be used to meet current expenditures. Form of financial instrument similar to a bond to facilitate lease/ purchase agreements. Not a debt of the County. State of Colorado lottery funds remitted to the County for parks and recreation use. A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise included in the budget. An appropriation which, once established, is automatically renewed without further legislative action, period after period, until altered or revoked. The term should not be confused with INDETERMINATE APPROPRIATION. Identification, accumulation and distribution of costs relative to the provision of those services, along with the methods used. Failure to pay principal or interest when due. Defaults can also occur for failure to meet nonpayment obligations, such as reporting requirements, or when a material problem occurs for the issuer, such as a bankruptcy. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. 454 DEPRECIATION DIRECT COSTS DURATION ENCUMBRANCES ENTERPRISE FUND ES TIMA TED REVENUE EXPENDITURES FISCAL PERIOD FISCAL YEAR FIXED ASSETS (1) Expiration in the service life of fixed assets, other than wasting assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence. (2) The portion of the cost of a fixed asset other than a wasting asset which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense. Costs that have a clearly identifiable beneficial or causal relationship to the services performed. The weighted maturity of a fixed -income investment's cash flows, used in the estimation of the price sensitivity of fixed -income securities for a given change in interest rates. Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. A fund established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. The Crime Lab operates as an Enterprise Fund. The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by the Board. Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. The unmodified use of the term expenditures in this text is intended to mean budgetary expenditures. Any period at the end of which a government determines its financial position and the results of its operations. A 12 -month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. 455 FTE (FULL-TIME EQUIVALENT) FUNCTION FUNCTIONAL CLASSIFICATION FUND FUND BALANCE GAAP (GENERALLY ACCEPTED ACCOUNTING PRINCIPLES) GENERAL FUND GENERAL OBLIGATION BOND GEOGRAPHICAL INFORMATION SYSTEM (GIS) GOVERNMENTAL FUNDS GRANT HIGHWAY USER TAX (HUTF) Numeric equivalent of one person occupying one employment position for one year (equivalent of 2,080 hours or 52 forty -hour weeks). A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. For example, public health is a function. Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. A fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. Standards for financial accounting and reporting. The fund used to account for all financial resources except those required to be accounted for in another fund. A municipal bond secured by the pledge of the issuer's full faith, credit and taxing power. A computerized data base of all land attributes within the County. The "base map" contains the least amount of common data which is supplemented by attribute overlays. Funds generally used to account for tax -supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital funds, and permanent funds. A contribution by a government or other organization to support a particular function. Grants may be classified as either categorical or block depending upon the amount of discretion allowed to the grantee. Revenue that is derived from the state gasoline tax and restricted for Road and Bridge activities. 456 INDETERMINATE APPROPRIATION INDIRECT COSTS INTERFUND TRANSFER INTERGOVERNMENTAL REVENUE INTERNAL SERVICE FUND LEAN LINE -ITEM BUDGET MANDATE MATURITY MILL LEVY (TAX RATE) An appropriation which is not limited either to any definite period of time or to any definite amount. A distinction must be made between an indeterminate appropriation and a continuing appropriation. In the first place, whereas a continuing appropriation is indefinite only as to time, an indeterminate appropriation is indefinite as to both time and amount. In the second place, even indeterminate appropriations which are indefinite only as to time are to be distinguished from continuing appropriations in that such indeterminate appropriations may eventually lapse. For example, an appropriation to construct a building may be made to continue in effect until the building is constructed. Once the building is completed, however, the unexpended balance of the appropriation lapses. A continuing appropriation, on the other hand, may continue forever; it can only be abolished by specific action of the legislative body. Costs associated with, but not directly attributable to, the providing of a product or service. These costs are usually incurred by other departments in the support of operating departments. Amounts transferred from one fund to another. Revenue received from another government for a specified purpose. In Weld County, these are funds from municipalities, the State of Colorado, and the Federal Government. Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis, for example, the Phone Services Fund. Lean government refers to the application of lean production (also known as "Lean") principles and methods to both identify and then implement the most efficient, value added way to provide government services. A budget that lists each expenditure category (salary, materials, telephone service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive, or judicial action as a direct order or that is required as a condition of aid. The date when the principal amount of a security is payable. Rate applied to assessed valuation to determine property taxes. A mill is 1/10th of a penny or $1.00 of tax for each $1,000 of assessed valuation. 457 MODIFIED ACCRUAL BASIS The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period". Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger -than -normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. NET BUDGET The net budget eliminates double counting in the budget, such as fund transfers, and thus represents the true level of programmed spending in the budget. NON -DEPARTMENTAL A category established to account for expenses not associated with any specific department, but all departments or many, within a fund. OBJECT As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are personal services, contractual services, materials, and supplies. OPERATING BUDGET Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some state governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. 458 OPERATING EXPENSES OPERATING GRANTS OPERATING INCOME OPERATING TRANSFER ORGANIZATIONAL UNIT ORGANIZATION UNIT CLASSIFICATION OVERHEAD PROGRAM PROGRAM BUDGET PROPRIETARY FUND RATINGS RECIDIVISM REGISTERED BOND Proprietary fund expenses which are directly related to the fund's primary service activities. Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. The excess of proprietary fund operating revenues over operating expenses. Routine and/or recurring transfers of assets between funds. A responsibility center within a government. Expenditure classification according to responsibility centers within a government's organization structure. Classification of expenditures by organization unit is essential to fixing stewardship responsibility for individual government resources. Those elements of cost necessary in the production of an article or the performance of a service which are of such a nature that the amount applicable to the product or service cannot be determined accurately or readily. Usually they relate to those objects of expenditure which do not become an integral part of the finished product or service such as rent, heat, light, supplies, management, supervision, etc. An organized set of related work activities which are directed toward a common purpose or goal and represent a well defined expenditure of county resources. A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. A program budget is a transitional type of budget between the traditional character and object class budget, on the one hand, and the performance budget, on the other. A fund used to account for business -type activities in government. The activities are usually financed with user fees that are directly related to the services received. There are two types of proprietary funds - enterprise and internal service funds. Designations used by credit rating agencies to give relative indications of credit quality. A relapse into criminal habits after punishment. A bond whose owner is registered with the issuer or its agent. Transfer of ownership can only be accomplished when the securities are properly endorsed by the registered owner. 459 REIMBURSEMENTS (1) Repayments of amounts remitted on behalf of another party. (2) Interfund transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund -- e.g., an expenditure properly chargeable to a Special Revenue Fund was initially made from the General Fund, which is subsequently reimbursed. They are recorded as expenditures or expenses (as appropriate) in the reimbursing fund and as reductions of the expenditure or expense in the fund that is reimbursed. RESERVE RESIDUAL EQUITY TRANSFER REVENUE REVENUE BOND SOURCE OF REVENUE SPECIAL REVENUE FUND SUBA CTI VI TY SUBFUNCTION SURPLUS (1) An account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure. (2) An account used to earmark a portion of fund equity as legally segregated for a specific future use. Non -recurring or non -routine transfers of assets between funds. (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers -in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers -in are classified separately from revenues. A municipal bond payable from revenues derived from tolls, charges or rents paid by users of the facility constructed with the proceeds of the bond issue. Revenues are classified according to their source or point of origin. A fund used to account for revenues legally earmarked for a particular purpose. A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective street lamps" would be subactivities under the activity of "street light maintenance". A grouping of related activities within a particular governmental function. For example, "police" is a subfunction of the function "public safety". The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. 460 TABOR (TAXPAYERS BILL OF RIGHTS) TABOR RESERVE TAXES TAX LEVY TAX RATE TAX RATE LIMIT TAX ROLL TIME DIVISION MULTIPLE ACCESS (TDMA) TRADITIONAL BUDGET An amendment to the Colorado Constitution approved by the voters in November 1992. The Taxpayers Bill of Rights has been incorporated in the State Constitution as Section 20 of Article X. The amendment limits growth in both state and local government revenue and expenditures, makes provision for annual elections, and requires voter approval for tax increases. Term applied to a reserve which is required by the TABOR Amendment. Starting in 1995 this reserve is 3% of "Fiscal Year Spending" excluding bonded debt service. This reserve is for use in declared emergencies only. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. The total amount to be raised by general property taxes. The amount of tax stated in terms of a unit of the tax base; for example, 25 mills per dollar of assessed valuation of taxable property. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. TDMA is one of two ways to divide the limited spectrum available over a radio frequency (RF) cellular channel. The other is frequency division multiple access (FDMA). A term sometimes applied to the budget of a government wherein expenditures are based entirely or primarily on objects of expenditure. UNINCORPORATED COUNTY Those portions of the county that are not part of a legal entity such as a city or some towns. 461 WELLNESS PROGRAM WORKLOAD MEASURES WORK PROGRAM WORK UNIT YIELD NOTE: Wellness health program provided as a fringe benefit to employees. Specific quantitative and qualitative measures of work performed as an objective of the department. A plan of work proposed to be done during a particular period by the administrative agency in carrying out its assigned activities. A fixed quantity which will consistently measure work effort expended in the performance of an activity or the production of a commodity. The annual percentage rate of return earned on a security. Yield is a function of a security's purchase price and coupon interest rate. Most of the above definitions were taken from Governmental Accounting, Auditing, and Financial Reporting, GFOA, Chicago, 2012, Appendix G. pp. 1051-1093. 462 ACRONYMS AAA ACFR ADCOM ARA CAD CAPP CARES CCI CDBG CDHS CDOT CIP COPS UHS COLA COVID CMAQ CPI C.R.S. CSBG DA DHS DOC DOLA DUI EDAP EOC Area Agency on Aging Annual Comprehensive Financial Report Adams County Communications American Recovery Act Computer -aided Dispatch Colorado Counties Casualty and Property Pool Coronavirus Aid, Relief, and Economic Security Act Colorado Counties Inc. association of Colorado counties Community Development Block Grant Colorado Department of Human Services Colorado Department of Transportation Capital Improvement Plan Federal community oriented policing grant Cost of Living Allowance Coronavirus Congestion Mitigation and Air Quality Improvement Program Consumer Price Index Colorado Revised Statutes Community Services Block Grant District Attorney Department of Human Services Colorado Department of Corrections Colorado Department of Local Affairs Driving Under the Influence Economic Development Action Partnership Emergency Operations Center 463 ERA FEMA FOMC FRRC FTE GAAP GASB GFOA GIS HARP HES HUTF HRA HRIS HVAC IT IGS IGA LEAP MOU MOE MS4 NCMC NFRMPO NRBH O&M OEM Emergency Rent Assistance Federal Emergency Management Agency Federal Open Market Committee Front Range Communication Consortium Full Time Equivalent Generally Accepted Accounting Principles Government Accounting Standards Board Government Finance Officers Association Geographical Information System Haul Route Program Hazard Elimination Program for transportation projects Highway Users Tax Fund Health Reimbursement Account Human Resources Information System Heating, ventilation, and air conditioning Information Technology Intergovernmental Service Fund Intergovernmental Agreement Low-income Energy Assistance Program Memorandum of Understanding Maintenance of Effort Municipal Separate Storm Sewer for storm management N orth Colorado Medical Center N orth Front Range Metropolitan Planning Organization N orth Range Behavioral Health Operations and maintenance Office of Emergency Management OPED PERA PILT PPA CA PPO ROW SH TABOR TA NF TDMAPage URA VALE VOCA VW WCR WCRCC Other Post -Employment Benefits Colorado Public Employees' Retirement Association Payment in Lieu of Taxes Patient Protection and Affordable Care Act (Obamacare) Preferred Provider Organization Right -of way Abbreviation for State Highway Taxpayers Bill of Rights Temporary Assistance to Needy Families Time Division Multiple Access Urban Renewal Authority Victim Assistance Law Enforcement Victims of Crime Act Victim Witness Weld County Road Weld County Regional Communications Center Hello