HomeMy WebLinkAbout20250093.tiffA,Itthoteca
fr highplains
Library District
Finance Department
2650 W. 29th Street
Greeley, Colorado 80631
Budged 2025
Board of Trustees
Mary Heberlee
Chairman
Gerri Holton
Joyce Smock
Vice Chairman
Deana Lemos-Garcia
Teresa Nunez
Nick Nakamura
Secretary/Treasurer
rm
Michael Wailes
2
fra highplains
Library District
Administrative Office
2650 W. 29th Street
Greeley, CO 80631
District Support Team
Dr. Matthew Hortt, Executive Director
Bob Arellano, Facilities Manager
Marjorie Elwood, Associate Director of Public Services
Eric Ewing, Associate Director of Human Resources
Rebecca Libersat, Collection Resources Manager
James Melena, Community Relations and Marketing Manager
Niamh Mercer, Foundation Director
Elena Rosenfeld, Community Engagement and Strategies Manager
Susan Staples, Information Technology and Innovation Manager
Natalie Wertz, Finance Manager
Managers
Melissa Beavers, LINC
Melanie Goldman, Carbon Valley Regional Library
Ian Holmes, Erie Community Library
Rita Kadavy, Riverside Library and Cultural Center
Rick Medrano, Outreach
Charlene Parker, Farr Regional Library
Mallory Pillard, Centennial Park Library
3
Associate Director of
Public Services
1 _
Collection Resources
See Public Services Orr Chart
rai
Public Services
Sec Public Services Org Chart
Executive Assistant
J
Community
Engagement &
Strategies Manager
Facilities Manager
Facilities Technician
Custodial Staff
Board of Trustees
Executive Director
Community Relations
& Marketing
Events & Experience
Supervisor
1
Events & Experiences
Littradtm
Events and Experiences
Graphics & Marketing
Stwrialist
Graphics & Marketing
Specialist
E -Marketing Specialist
Spanish Language
Translation & Marketing
Specialist
High Plains Library District
Organizational Chart
Manager of IT &
Innovation
IT Applications
Engineer
Application and
Suomi Analyst
IT Technicians
LibraryProcess &
Information
Management Specialist
Finance Manager
Associate
Director of Human
Resources
Foundation Board
Foundation Director
Development
Coordinator
Friends and
Foundation Associate
Voltmteer Services
Coordinator
4
irgahighplains
tra Library District
Tab
e of Contents
Budget Message
Letter to the Board 9
Budget Narrative 13
Strategic Goals and Strategies 13
Short -Term Organization Factors 14
Priorities and Issues 15
Fund Description and Fund Structure 16
Basis of Budgeting 17
Financial Policies 17
Budget Process 18
Fund Balance 21
Revenues 21
Long-range Financial Plans 24
Capital Expenditures 26
Impact of Capital Investments on Operating Budget 27
Debt 28
Position Summary Schedule 28
Department Descriptions 31
Branch Services
Carbon Valley Regional Library 31
Centennial Park Library 32
Erie Community Library 32
Farr Regional Library 33
Grover 33
Kersey Library 34
LINC NC 34
Mead 35
Riverside Library and Cultural Center 35
Department of Community Engagement 35
Outreach Services 36
Community Relations and Marketing Department 37
District Support Services
Collection Resources
Collection Development 38
Interlibrary Loan and Prospector 38
Bibliographic Services 38
Finance Department 38
5
Human Resources Department 39
Facilities Department 39
Information Technology and Innovation Department 40
HPLD Friends & Foundation 41
Goals and Objectives and Performance Measures 41
2024 District Budget
Budgeted Revenue and Expenditures 45
Budget Summary 46
Resolution to Adopt Budget 52
Resolution to Appropriate Sums of Money 54
Resolution to Set Mill Levies, Weld County 55
Certification of Tax Levies, Weld County 56
Resolution to Set Mill Levies, Boulder County 60
Certification of Tax Levies, Boulder County 61
Lease -Purchase Schedule 65
Capital Improvement Program
Narrative 67
Item Description by Location 68
Department Budgets
Board of Trustees 71
Executive Director 72
Associate Directors 73
Centennial Park Library 74
Farr Regional Library 75
Carbon Valley Regional Library 76
Lincoln Park Library 77
LINC 78
Outreach Services 79
Mead 80
Erie 81
Kersey 82
Riverside Library and Cultural Center 83
Grover 84
Administration 85
Community Relations and Marketing 86
Information Technology and Innovation 87
Human Resources 88
Finance 89
Foundation 90
Facilities Services 91
Collection Resources 92
6
Budget String Coding
Numeric Sort 94
Alpha Sort 98
Statistical / Supplemental Section
Adjustments from proposed budget to final budget 103
Assessed and Estimated Actual Value of Taxable Property Table 104
Assessed Value History Graph 105
Assessed Value by Property Category Graph 106
Property Tax Levies and Collections 107
Principal Taxpayers 108
Principal Employers 109
Demographic and Economic Statistics 110
Population Forecast Weld County 111
Population by Age Group Weld County 112
Projected Weld County Population Change 113
Long-range financial projection 114
Property Tax Classification and Assessment Rate SB22-238 115
Comparison: SB24-233 to HB24B-1001 116
Glossary & Acronyms
Glossary 120
Other Resources & Information
High Plains Library District https://www. m I i brary=
Weld County Colorado j3.jps://www.weIdgov.co m/
Colorado Oil and Gas Conservation Commission https://cogcc.state.co.us/#/home
Macrotrends website for oil and gas historical prices
https://www.macrotrends.net/1369/crude-oil-price-history-chart
Longforecast website for oil and gas pricing forecasts
https://longforecast.com/oi I-price-today-forecast-2017-2018-2019-2020-2021-brent-wti
State of Colorado Demography
https://demography.dola.colorado. oc„v/
Upstate Colorado
https://upstatecolorado.org/news/
Weld County literacy information
https:/lnces.ed.gov/surveys/ „iaac/skillsma ,,/?view=comparison&geolevel=countyy&-
first=8123
7
az
trtr
.7
(/
LATShighplains
Amil Library District
Administration • 2650 W. 29th St. • Greeley, CO 80631
Phone: 970.506.8550 • Fax: 970.506.8551
December 9, 2024
Dear Board of Trustees and High Plains Library District Taxpayers:
It is our pleasure to submit to you our 2025 budget for your consideration and adoption.
This budget was prepared by the Finance Department with input and direction from the
Board of Trustees, members of the District Administrative Support Team, Library
Managers, and the Executive Director. General guidelines used to formulate this
document include the mission statement, the strategic plan, the capital improvement
program forecast for the next five years, and financial projections of revenues and
expenditures for the next 10 years.
Our Mission:
Helping build Community.
Our Vision:
HPLD is a valued community resource.
Our Values:
These values help clarify the principles that guide the High Plains Library District
(HPLD). As trustees, administration, and staff of the High Plains Library District, we are
committed to fulfilling our mission and vision while upholding the following values:
ACCESS • SERVE • PARTNER • IMPROVE • RESPONSIBLE • ENRICH
• Access — We provide access to all in our community.
• Serve — We serve (value) everyone in our communities.
• Partner We partner to ensure access to expertise. We partner in support of
common goals and expanding our value.
9
• Improve - We strive to be a role model organization through relentless efforts
to improve.
• Responsible - We are responsible with taxpayer funds and work to be
taxpayer proud.
• Enrich - We enrich lives through providing the opportunity to learn and grow.
Overview
This budget will support the High Plains Library District in achieving its mission and
vision by providing the necessary funding for the operation of the libraries, the outreach
department, public computing centers, and administration and support services.
The budget consists of:
> Summary schedules listing revenues, expenditures, beginning and ending fund
balances.
The 5 -year capital improvement program, plus narrative.
The 2025 proposed budget includes funds for renovations at Carbon Valley Library,
renovations at Farr Library, construction in Mead, an addition at the DSS location, and
an operating budget for continuing to provide a quality level of library services.
The budgeted general fund revenues for 2025 are $56,841,039 and the budgeted
general fund expenditures for 2025 are $73,496,492. That equates to a budgeted
decrease in net assets of $16,655,453.
Budgeted revenues for 2025 have decreased 19.48% from the 2024 budget. Budget
restrictions in other expenditure areas have allowed for planning for a 4% merit
increase for staff. High Plains Library District is planning for additions to FTE and staff
headcount in 2025 primarily to staff and support innovation spaces and library services
in two of the branches. The budget includes funds to continue to participate in
Prospector which allows patrons increased access to additional resources beyond the
High Plains Library District collection.
10
The primary source of revenue for the District is derived from a 3.177 mill levy for
operations applied to the assessed value of portions of Weld and Boulder County
properties. Property tax which includes delinquent taxes, refunds and abated taxes
comprise 95 percent of the District's budgeted revenue for 2025 while specific
ownership tax is 3%. The remaining 2% percent consists of investment earnings,
grants, fines, fees, and miscellaneous revenues.
Specific Ownership Taxes 3%
Other Revenue 2%
11
The expenditures of the district are comprised of salaries and benefits that equal
28% of the budgeted expenditures, operating expenditures add an additional 14%,
capital outlay equals 42%, and the tax distribution to member libraries equals 16% of
the total budgeted expenditures.
Budget
The annual budget and appropriation ordinance is adopted by the Board of Trustees in
accordance with the Colorado State Statute (29-1-108(4), C.R.S.). The budget is
prepared on a basis consistent with accounting principles generally accepted in the
United States for all governmental funds. The accounting system is employed as a
budgetary management control device during the year to monitor the individual
expenditures. The 2025 budget will be continuously evaluated to assure that funds are
expended judiciously.
Respectfully submitted,
Dr. Matthew Hortt
Executive Director
Natalie Wertz
Finance Manager
12
High Plains Library District
Budget Narrative
Strategic Goals and Strategies
During late 2023, High Plains Library District (HPLD) began the strategic planning
process (SPP) for 2025. This process involved gathering ideas from staff, listening to
community members throughout the library district, meeting with governmental and non-
profit organizations, and having discussions with community leaders, board members,
and staff. Dr. Matthew Hortt, Executive Director, used the input from these stakeholders
to develop a strategic plan.
The SPP is designed to support, inform, and align with the budget process. See the
diagram below. HPLD is working toward repeating this process annually.
WHAT'S BEEN DONE SO FAR....AND WHERE WE'RE
HEADING
DECEMBER - JANUARY
STAFF SUBMITTED CHALLENGES THE
COMMUNITY IS FACING AND IDEAS
ON HOW HPLD CAN HELP
FEBRUARY - MARCH
SUBMISSIONS COMPILED, SORTED,
AND REVIEWED
APRIL- MAY
JUNE -
SUBMISSIONS EVALUATED USING BUDGET PLANNING
ASSESSMENT TOOL PROCESS
The strategic plan goals include:
• developing programs focused on life skills and workforce development
(Skills pipeline);
• capital projects discussed later;
• building better internal alignment to support HPLD's efforts toward
continuing improvement; and
• increasing literacy throughout the district.
13
Short -Term Organization Factors
A demographic study completed during 2019 indicated that the High Plains Library
District service area is experiencing and is expected to experience significant population
growth in the foreseeable future. The 2020 census results report a Weld County
population of 328,981, an increase of over 76,000 or 30% from the 2010 census. The
Colorado State Demography office is forecasting the Weld County population to grow to
423,208 in 2030. High Plains Library District will need to provide library services to
those individuals. This growth influences decisions about facilities, staffing, and how
best to provide library services efficiently and effectively. The budget for 2025 includes
an operational budget and capital projects needed to serve the growing population.
A significant portion of the property tax base for High Plains Library District is from oil
and gas. That causes significant volatility in the revenue stream.
Budget Year
Oil
and
Gas
percentage
of
HPLD
assessed value
2025
58%
2024
67%
2023
60%
2022
43%
The Colorado Legislature passed SB19-181 in April 2019. That law changed the way oil
and gas production is regulated in Colorado. The uncertainty about the long-term
impacts of that law on the oil and gas industry affects revenue projections and decisions
about spending available resources and the level of reserves that should be maintained.
Other changes in state and federal policy and regulation have impacts on oil and gas
production and prices. This uncertainty has caused the library district to maintain a
higher level of reserves than might be seen if the property tax base was more
predictable.
Oil and gas sales revenue increased in 2022 which increased property tax revenue for
2024. Oil and gas sales revenue decreased in 2023 which decreases valuation and
budgeted property tax revenue for 2025. Residential and commercial property values
have increased slightly in the HPLD service area.
Inflation continued to increase in 2023 and increased at a slower rate in 2024. Inflation
is expected to continue into 2025 and is expected to impact most operating
expenditures and capital projects. Inflationary pressure on wages and a competitive
labor market are expected to increase the cost of labor. Interest rates remained low
during 2021 and began to increase in 2022. Interest rates continued to increase in
2023, but not as dramatically as 2022. The Federal Reserve maintained higher interest
rates through much of 2024 and started cutting rates at the September 2024 meeting.
Priorities and Issues
The permanent, long-term effects of the economic conditions created by the shutdowns
in response to COVID-19 are yet to be determined. However, the oil and gas market
crash and dramatic increase in unemployment that occurred in 2020 demonstrated a
n eed in our communities for High Plains Library District to respond by providing more
skills -based and development programming to help people acquire and improve
marketable skills. The shutdowns during 2020 helped identify locations in our district
where improved Internet access is most needed. In response to that need, HPLD
obtained grants to purchase mobile Wi-Fi units, placed Wi-Fi units in high need
locations in the district community, and purchased 16 mobile Wi-Fi units that were made
available for specialty checkout. During 2025, High Plains Library District will work with
partner agencies to continue to close the digital divide, improve digital literacy and
access.
In addition to the factors noted above, the diversity of the population in the service area
must be considered in the development of the budget. High Plains Library District is
committed to ensuring that our programs and services are accessible to everyone and
is continually striving to improve the library experience for all visitors. The materials
collection, programs, and services should be designed to provide some level of library
service for the entire population. The facilities and staff should feel welcoming to a wide
variety of individuals. The population diversity affects decisions about amounts and
types of materials purchased and programs that are offered at the libraries. Funds have
been allocated in the Collection Resources department to allow the library to purchase a
wide spectrum of materials in a variety of formats and genres. Resources have been
allocated in the budget for citizenship, English as a Second Language (ESL), and Right
to Read classes. Each year High Plains Library District is honored to host a
n aturalization ceremony for individuals who have completed citizenship classes and
passed the examination. 28 individuals from 17 countries including Canada, England,
Germany, Mexico, and Venezuela became United States citizens in the 11t" annual
n aturalization ceremony in Greeley, Colorado on July 25, 2024.
The library district covers a geographical area of almost 4,000 square miles in
n ortheastern Colorado. High Plains Library District includes most of Weld County and a
small portion of Boulder County. The service area includes some near-urban/suburban,
more densely populated areas, and some rural, remote, sparsely populated areas.
Providing library services in the remote areas where individuals do not have convenient
access to a library building requires creativity and additional resources. The Outreach
Department is designed to provide library services to those individuals. Funds have
been allocated in the 2025 budget for Outreach department operations. The
Information Technology and Innovation (ITI) Department budget will allow High Plains
Library District to continue to support access to electronic resources throughout the
district.
In 1999, the voters passed a ballot issue that increased the property tax mill levy by 1.8
mills to allow for the issuance of Certificates of Participation. The ballot issue required
the district to reduce the property tax mill levy by $1,000,000 when the debt was paid
15
off. The final payment on the debt was made in December 2019. The property tax mill
levy for operations was reduced from 3.249 for 2019 to 3.177 for 2020. The mill levy for
operations remains 3.177 for the 2025 budget. Although the reduction in revenue might
be considered as being offset by the reduction in debt service expenditures, the impact
of the decreased revenue and increased pressure on the budget because of projected
population growth and inflation must be considered when allocating available resources.
The development of the strategic plan has allowed High Plains Library District to
improve the focus on priorities for the 2025 budget. The basic priority has been and
continues to be providing high -quality library services throughout the district. The focus
for 2025 has been refined to specific capital projects, increasing literacy, building better
alignment to support HPLD's efforts toward continued improvement, and developing
skills -based and workforce development programming (Skills pipeline).
Moving to more skills -based programming, developing operational excellence, and
specific capital projects were also focus points for the 2024 budget. HPLD will continue
to focus on skills -based and workforce development programming in 2025. Developing
operational excellence remains a focus in 2025 as High Plains Library District proceeds
on the journey of continuous improvement.
As High Plains Library District pursues its mission of Helping build Community,
taxpayers, patrons, and staff members will know that we are succeeding when patrons
are accessing the collection, attending programs, learning new skills, and developing
skills. Another marker of success for HPLD is having community partners and local
leaders that are engaged with and support the library.
Fund Description and Fund Structure
High Plains Library District maintains two funds for accounting and budgeting purposes
— the general fund and the debt service fund.
The general fund is High Plains Library District's primary operating fund. It accounts for
all financial resources of the district, except those required to be accounted for in
another fund. The general fund is a major governmental fund of the district and the
2025 budget appropriates funds for the general fund.
The debt service fund accounts for the resources accumulated and payments made for
principal and interest on the long-term debt of the district. The debt service fund has
also been a major governmental fund of the district. The Certificates of Participation
Series 2010 were paid off in December 2019. The district has no long-term debt
outstanding as of December 31, 2024. There is no debt service fund budget
appropriated for 2025.
16
Basis of Budgeting
Annual budget and appropriation ordinances are adopted by the board in accordance
with the Colorado State Budget Law. The budget is prepared on a basis consistent with
accounting principles generally accepted in the United States for all governmental funds
(modified -accrual - the same basis of accounting used in the audited financial
statements). Depreciation is not budgeted for and capital outlay is budgeted for.
Depreciation is recorded in the Annual Comprehensive Financial Report government -
wide financial statements and capital outlay expenditures are capitalized in the Annual
Comprehensive Financial Report government -wide financial statements.
The accounting system is employed as a budgetary management control device during
the year to monitor expenditures. The legal level of control is at the fund level. All
annual appropriations lapse at year end.
Financial Policies
Below is a summary of some financial policies of High Plains Library District. High
Plains Library District is in compliance with the financial policies. The 2025 budget is
prepared in compliance with these policies. The finance policies are available on the
High Plains Library District website.
Balanced Budget
Colorado state statute and district policy does not allow a budget with deficit spending
which is defined as expenditures in excess of available revenues and beginning fund
balance. A balanced budget is a budget where budgeted expenditures do not exceed
budgeted revenues plus beginning fund balance.
Fund Balance I Reserve
High Plains Library District is subject to the Emergency Reserve requirements of the
Colorado Taxpayers Bill of Rights (TABOR). The TABOR Emergency Reserve
provision requires High Plains Library District to maintain a reserve of 3% of prior year
revenues. In addition to the emergency reserve, High Plains Library District policy
requires six months of operating expenditures to be maintained as a fund balance
reserve.
Debt
High Plains Library District is prohibited from issuing debt in excess of the legal debt
limit of 1.5% of assessed value. Colorado TABOR prohibits governments from issuing
bonds without a vote by the citizens. Governments may issue Certificates of
Participation without a vote of the citizens. High Plains Library District policy requires
approval of the Board of Trustees to issue long-term debt.
17
Investment
High Plains Library District investment policy complies with Colorado state law. The
primary investment objectives are preservation of capital and liquidity. Permitted
investments include U.S. Treasuries, Federal Agencies and Instrumentalities, Corporate
Securities, Local Government Investment Pools, and Money Market Funds.
Budgetary Control
The legal level of control is the fund level. The proposed budget is presented to the
Board of Trustees by October 15 each year. The proposed budget is posted on the
High Plains Library District website and interested parties can review it from the website
or in person at the district's administrative offices during regular business hours. A
public hearing is scheduled and held by December 15 each year. The Board of
Trustees adopts the mill levy and the budget by December 15 each year. The budget is
posted on the district's website and filed with the State of Colorado by the end of
January each year. During the year, the finance department prepares monthly budget
to actual reports of revenues and expenditures. The budget to actual reports are posted
on the High Plains Library District website and sent to the HPLD finance committee.
The Executive Director, the finance department, and each department head and library
manager monitor the budget to actual activity throughout the year. If a budget
amendment is needed, the amendment is presented to the board, a public hearing is
scheduled and held, and the board votes on the amendment. If the board approves the
amendment, the amended budget is filed with the State of Colorado.
Revenue
The primary revenue source for High Plains Library District is property tax. Property tax
revenue is a function of the assessed valuation of taxable property within the district as
certified by the county assessors multiplied by the mill levy approved by the Board of
Trustees. Property taxes are billed and collected by the county treasurers. The county
treasurers disburse the property taxes to the taxing districts by the 10th day of the month
following collection. High Plains Library District records the property tax revenue
received each month as revenue for the previous month. The property taxes levied for
the following year are recorded as receivables and deferred revenue in the current
year's audited financial statements.
Budget Process
Public input on the budget is obtained by feedback received throughout the year.
Participants in some programs are invited to take formal surveys. Staff members
receive informal feedback through conversations with community members. During
2023, HPLD began testing the LCI (Library Confidence Indicator) as a tool for collecting
community feedback. Community members may submit requests for the purchase of
specific items for the library collection. That formal and informal feedback is used to
help determine what types of programs are offered and what materials are purchased
18
for the collection. Public use of the libraries (gate count) and circulation statistics impact
budget decisions about staffing levels at the libraries. Circulation statistics also impact
budget decisions about what materials are purchased for the library collection.
Computer use statistics help determine the number of computer stations that are
maintained at each facility. Participation at the stops offered by Outreach helps
determine the schedule, frequency, and locations that are visited. Board meetings are
open to the public and attendees may sign up for public comment to address the board
about library services or district budget decisions.
HPLD uses the assessment matrix below, a modified version of the Eisenhower Matrix,
as a tool to prioritize ideas and opportunities into potential action as part of the
budgeting process.
ASSESSMENT MATRIX
Go! Do Now
High Value/Impact
& Low
Cost/Complexity
Assess & Evaluate
Low Cost/Low
Impact
Do, But Be Careful
High Value/Impact
& High
Cost/Complexity
Avoid
High
Cost/Complexity &
Low Value/Impact
COST COMPLEXITY
The High Plains Library District budget preparation process typically begins in late June
or early July every year. Budget request worksheets are provided to each library
manager and department head. The budget request worksheets are completed by the
library managers and department heads and returned to the Finance Department by the
end of July or early August each year. This includes capital outlay projects identified by
the Facilities Department throughout the year during facility walk throughs and from the
planned maintenance and replacement schedule.
During August and early September, the Finance Department compiles the requests
and reviews them with the Executive Director and Associate Directors. The requests
are prioritized, and any necessary adjustments are made and discussed with the library
managers or department heads. The preliminary budget is reviewed with the finance
committee and the committee may make recommendations for revisions to the budget.
Per state statute, the proposed budget must be presented to the board by October 15
each year. The proposed budget for 2025 was presented to the board at the October 7,
2024 board meeting. The proposed budget was then posted on the High Plains Library
District website and a copy was available in the administrative office for public review.
A public hearing notice was published.
Per state statute, the Board of Trustees must certify the mill levy by December 15 each
year and adopt the budget by December 31 each year. The 2025 budget was adopted
and the mill levy was certified at the December 9, 2024 board meeting. The adopted
budget was then posted on the High Plains Library District website and filed with the
Colorado Department of Local Affairs Division of Local Government. A copy of the
budget is also available in the administrative office of High Plains Library District.
Between October when the proposed budget was presented to the board and
December when the final budget was presented to the board, some budget adjustments
were made. A table of the adjustments is included in the supplemental / statistical
section of this budget document.
The legal level of budgetary control is at the fund level. If necessary, the budget may be
amended by preparing and presenting a budget amendment to the BOT and holding a
public hearing. If the BOT approves the budget amendment, the amended budget must
be filed with the Colorado Department of Local Affairs Division of Local Government.
Budget amendments may be presented to the BOT at any time during the year. Any
budget amendments must be approved by the BOT before the end of the budget year.
Statutory Budget Calendar
August
25
Assessors
Government
certify
the
total
to all
taxing
entities
and
to
the
Division
to
of
Local
the
TABOR
new
assessed
tax
and
actual
limit.
values
compute
statutory
and
property
revenue
October
15
Budget
budget
to the
board.
Governing
officer
body
must
submit
proposed
"Notice
Budget"
governing
budget.
must
publish
of
upon
receiving
proposed
December
10
Changes
in
by
the
be
by
assessed
valuation
made
to the
assessors
will
made
only
once
body
a
single
notification
by
law
to
levy
county
commissioners
tax,
to
the
Division
or
other
Local
Government.
authorized
property
and
of
December
22
levies
Deadline
to
the
for
county
commissioners
to levy
taxes and
to certify
the
assessor.
January
30
A
the
budget
for
the
fiscal
certified
be
filed
copy
the
of
Division
adopted
Local
Government
current
later
than
year
this
date.
must
with
of
no
20
Fund Balance
Fund balance may be defined as the excess of the assets of a fund over its liabilities,
reserves, and carryover.
The budget for 2025 plans for a decrease in fund balance of approximately $16.7
million. High Plains Library District anticipates a significant decrease in property tax
revenue in 2025. High Plains Library District is budgeting for an increase in salaries
and benefits expenditures FTE (full-time equivalent) and regular staff headcount that will
be added in 2025.
Revenues
The primary revenue source (approximately 95%) of the High Plains Library District is
the property tax mill levy. The revenue estimate for the budget is calculated based on
the certification of assessed valuation received from the county assessors multiplied by
the mill levy that is certified by the High Plains Library District Board of Trustees and the
Weld and Boulder County Commissioners.
Property Tax Revenue
$80,000,000.00
$70,000,000.00
$60,000,000.00
$50,000,000.00
$40,000,000.00
$30,000,000.00
$20,000,000.00
$10,000,000.00
$-
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
The Gallagher Amendment in the Colorado Constitution limited the portion of statewide
property tax revenue that could come from residential property to 45%. The remaining
55% of statewide property tax revenue was to be levied on other property types —
commercial, agricultural, etc. The assessment rate for non-residential property types
except oil and gas was fixed at 29%. To maintain that 45% / 55% ratio, the residential
assessment rate was adjusted every two years. Since residential property values
statewide have increased faster than the other property types, the residential
assessment rate had been decreasing. The decreases in the residential assessment
rate have effectively become permanent since the Taxpayer Bill of Rights (TABOR) in
the Colorado Constitution prohibits any tax increases without a vote of the citizens and
increasing the residential assessment rate has been interpreted as a tax increase. A
21
measure to repeal the Gallagher Amendment was on the ballot for November 2020 and
passed. With the repeal of the Gallagher Amendment, the residential assessment rate
was fixed at 7.15% and the non-residential assessment rate was fixed at 29%.
In June 2021, the state legislature passed SB 21-293 reducing the assessment rates on
some classes of property for 2022 and 2023 valuations (collection years 2023 and
2024) from 7.15% to 6.95%, 7.15% to 6.8%, and 29% to 26.4%. Under SB 21-293,
assessment rates were to return to the previous levels for 2024 valuations.
In June 2022, the state legislature passed SB 22-238 which reduced assessment rates
on some classes of property and exempted some portions of valuations of some
classes of property for the 2023 and 2024 valuations. Colorado Counties, Inc. has
prepared a table summarizing the changes in the assessment rates. Please see the
statistical and additional information section for that table.
In May 2023 during the last week of the legislative session, the state legislature passed
S B 23-303 which submitted a measure on the November 2023 ballot known as
P roposition HH. Provisions of SB 23-303 / Proposition HH included slightly reducing the
assessment rate on some residential properties and some other property classes while
allowing the State of Colorado to retain more revenue than currently allowed under
TABOR for 2023 through 2032 and changes to the statutory budget calendar for this
year only which would delay final certifications of valuation and mill levy certifications.
P roposition HH failed in the November election.
On Thursday following the November election, the governor called a special session of
the state legislature to begin November 17, 2023 to address the increase in property
taxes. During the special session, the state legislature passed SB23B-001 which
reduced the residential assessment rate to 6.7%, exempted the first $55,000 of
residential property value, and delayed the budget adoption and mill levy certification
dates for the 2024 budget year only. SB23B-001 also established a property tax
commission tasked with studying the property tax structure in Colorado and bringing
recommendations to the legislature.
During the last week of the regular legislative session in May 2024, the state legislature
passed SB24-233. Provisions of SB24-233 include limiting property tax revenue
increases to 5.5% annually, reduced residential and commercial property assessment
rates, and creating different assessment rates for school districts.
Two initiatives to reduce property taxes were to be included in the November 2024
ballot. In order to have the sponsoring groups remove the initiatives from the ballot, the
governor called a special session to further address property taxes in August 2024.
HB24B-1001 was passed during the special session. SB24-233 and HB24B-1001
continued most of the provisions of SB23B-001 for budget year 2025. The provisions of
HB24B-1001 limit property tax revenue increases to 10.5% per reassessment cycle and
further reduces assessment rates for residential and commercial property which will
have a negative impact on HPLD property tax revenue starting with budget year 2026.
22
Both SB24-233 and HB24B-1001 include a provision allowing the local government to
go to the voters to request that the local government be allowed to exceed the imposed
revenue limit.
A significant portion of the High Plains Library District tax base has been from oil and
gas. With the oil and gas market crash in 2020 and government -imposed shutdowns,
oil and gas sales revenue from production in the district decreased dramatically. That
significantly reduced High Plains Library District budgeted revenues for 2022.
Construction continued and residential property values increased in the district, but that
did not offset the reduction in the tax base from the decreased oil and gas sales. The
oil and gas market experienced some recovery in 2021 and property values in the
HPLD service area continued to increase, so budgeted property tax revenue for 2023
increased. Oil and Gas prices increased in 2022 and property values were reassessed
in 2023, so budgeted property tax revenue for 2024 increased by approximately 35%.
Oil and gas prices decreased in 2023, so budgeted property tax revenue for 2025
decreased by more than 20%.
Historial Price of WTI (West Texas Intermediate) Crude Oil per Barrell per inacrotrends.net
data as of November 19, 2024.
$130
$120
$110
$100
590
$80
$70 \I
$60
$50
$40
$30
$20
2016
2018
2020
2022 2024
WTI Closing Price Forecast
per longforecast.com
data as of November 19, 2024
100.00
80.00
60.00
40.00
20.00
ti) ,�tx ,tip ,.�� �� 1/61/ ,� �< ,�� r ,Lto 1/61' � 1/6.1/ co 19) ,),1/4)o el o 11 r'\ e'0 11\ 1119,, ,tip ,� 1� �' 1�
'ti° P r 1°1° 1° 1 1° 1° 1° 1° '1 1° 1° 1° `l° '`L° 1° 1° `'i° 1°
�� r a� ��� ��� ��� ac\ 6\ a� �\� ��� �q, aF\ r �� �\� ��� met a�� ,c°r a� \a `s�b�Al/
, sts
Long-range Financial Plans
The long-range financial operating plans support the achievement of the strategic goals
of HPLD. The long-range financial operating plans allow High Plains Library District to
estimate resources that will be available to use toward those goals. The long-range
financial plan helps determine scope and timing adjustments that may be necessary or
possible to work being done on the strategic plan initiatives.
High Plains Library District is dependent on the mill levy for operations of 3.177 for
property tax revenue as the primary revenue source for the district. Currently, there are
no plans to increase or decrease the mill levy. Any proposed increase in the mill levy
would need to be approved by the BOT and then presented to the voters for approval.
HPLD may be required to issue temporary credits on the mill levy to comply with the
revenue increase limits imposed under HB24B-1001. The High Plains Library District
Foundation was rebranded and renamed the High Plains Library District Friends &
Foundation (HPLDF&F) in April 2022. HPLDF&F will be instrumental in building
community connections and community support should it become necessary to request
a mill levy increase or override of the imposed annual property tax revenue increase
limits.
Since the primary revenue source for High Plains Library District is property taxes, and
a significant portion of the tax base has been oil and gas, the oil and gas market crash
in 2020 negatively impacted the revenues of the district — particularly for 2022.
Increases in oil and gas prices in 2022 and reassessments of property values in 2023
created an increase in budgeted property tax revenue for 2024. A decrease in oil and
gas prices and production in 2023 is the main factor causing the decrease in budgeted
property tax revenue for 2025. Long-range financial plans and projections were
reevaluated in 2024 as HPLD continues to prepare for the future.
Long-range financial planning requires working with other economic interests to get a
firm understanding of economic forecasts and their meaning for district revenues and
setting priorities to identify areas that could be reduced when revenues take a downturn.
During 2024, the Finance Department received information from Weld County
government officials, obtained information from the Colorado Oil and Gas Conservation
Commission, attended seminars and webinars on economic updates and predictions,
and read reports on the national and local economic outlook. That information was
u sed to refine the financial projection for High Plains Library District. The projection was
considered in developing the budget for 2025.
The property tax base for HPLD appears to be changing. Economic forecasts seem to
indicate that oil and gas production in the Weld County area may have reached its peak.
Anticipated population growth in Weld County is expected to support continued
residential construction. Residential property sales have slowed and prices have begun
to decrease slightly. The assessment rate reductions from recent legislation have had a
n egative impact on HPLD revenues. The annual revenue property tax increase limit
and further assessment rate reductions will have a negative impact on HPLD revenues.
In response to the expected future revenue levels, emphasis will need to be placed on
controlling the operating expenditures budget. FTE (Full-time equivalent) and employee
headcount were increased significantly in 2023 to staff and support LINC. The 2024
budget planned for some additional increases in FTE to satisfy the demand for the
innovation spaces and other library services. Some additional staff requests have been
included in the 2025 budget to help meet demand for use of the makerspaces and
traditional library services. Beyond 2025, there are no plans for significant annual
increases in FTE or staff headcount. Database and periodical subscriptions have been
reviewed and items with low patron use have been discontinued. Less expensive, more
u ser-friendly options have been identified and replaced some databases and electronic
resources. Public computing center use was evaluated, and low use facilities were
closed. Computer use in the libraries is regularly evaluated and computer inventory is
managed to achieve usage target ranges.
Long-range financial plans include operation of LINC. LINC was opened May 13, 2023.
LINC will allow HPLD to achieve strategic plan initiatives of expanding skills -based
programming and increasing literacy. The additional skills -based programming and
literacy should encourage economic growth and help diversify and expand the property
tax base in the HPLD service area over the long-term.
LINC replaced the Lincoln Park Library location. HPLD listed the Lincoln Park Library
building for sale in June 2023. The Lincoln Park building was sold in July 2024.
The overview of the capital improvement program provides more information on specific
projects. To help control the operating expenditures budget and to accommodate the
anticipated levels of future property tax revenue, completing LINC was the largest
construction project planned on the schedule. Construction projects planned or
anticipated for 2025 through 2029 are much smaller. Anticipated future revenue levels
will require High Plains Library District to leverage available technology to provide
library services efficiently in more remote areas of the district.
The government -imposed shutdowns during 2020 created the opportunity to learn how
to provide more services virtually. High Plains Library District is using available
technology (web -based programming, electronic databases, Ebooks, downloadable
audiobooks, music, and videos, virtual assistance from librarians, etc.) to provide library
services to a wider community more efficiently. The Outreach department will continue
to provide library services to the community outside of the library facilities. Technology
and the Outreach department will allow HPLD to provide library services with less need
for additional library facilities.
Currently, High Plains Library District has no plans to significantly reduce library
services. HPLD intends to be responsive to the community. Low use services and
programs may be discontinued to improve efficiency or to provide additional resources
for other library programming. An example of this is the evaluation of database use and
public computing center and computer use as discussed earlier. High Plains Library
District will continue to provide library services throughout the service area while
evaluating those services for efficiency and value to the community.
Stewardship and fiscal strength are focus areas of the budget process. High Plains
Library District's financial plan is to maintain a sound and sustainable financial position
by allocating available resources to provide high quality library services while also
maintaining adequate reserves to manage revenue volatility and economic downturns.
Capital Expenditures
The Facilities Master Plan provides general guidance on when a library expansion or a
new library should be considered. The BOT and executive team meet with other
community leaders regularly. Economic conditions and outlook, population growth and
projections, and community plans and needs are often discussed in those meetings.
That information is considered when determining which capital projects should be
pursued. HPLD is planning to update the Facilities Master Plan in 2025.
The Facilities Department inspects and evaluates the facilities throughout the year and
maintains a replacement schedule for significant building components (roofing, HVAC
units, boilers, etc.). The Facilities Manager recommends capital projects based on
those inspections and the replacement schedule. Library Managers also request
improvements to the facilities. The Executive Director, Associate Director of Public
Services, Facilities Manager, and Finance Manager review the proposed capital budget
requests and prioritize the recommended projects. Projects that affect the safety or the
functionality of the facilities are given higher priority than other requested improvements
or additions.
26
The 2025 budget includes funds allocated for the following projects:
Carbon Valley Regional Library Renovations - upgrading and renovating the existing
library. Project includes carpeting, paint, furniture replacement, makerspace equipment,
and outside improvements. Estimated total project cost of $1,500,000. This project
started in 2024 and will be completed in early to mid 2025.
Farr Regional Library Renovations — upgrading and renovating the existing library.
Project includes carpeting, paint, and other improvements. Estimated total project cost
of $850,000. This project started in 2024 and will be completed in early to mid 2025.
DSS Archive / Expansion — Feasibility and needs assessment, project scope
determination, and design for a capital project was undertaken in 2023. Planning
continued throughout 2024. The project plans include archive space, storage space,
office space, and public space. The 2025 budget includes $15,000,000 for this
estimated $20,000,000 project. Estimated completion in 2026.
Mead Library — a library in Mead that will be approximately 10,000 square feet.
Estimated total project cost of $14,000,000. Estimated completion in 2026.
Impact of Capital Investments on Operating Budget
The capital investments noted above will have an impact on the operating budget in
additional staff, maintenance, and utility costs. The estimated amounts per project are
listed below:
Project
Salaries
Estimated
Annual
Benefits
and
Annual
Estimated
Utilities
including
Estimated
Operating
Maintenance
Repairs
Annual
Costs
and
Carbon
Regional
Renovations
Valley
Library
No
costs
additional
expected
No
costs
additional
expected
$5,000
Regional
Library
No
costs
additional
expected
No additional
costs
expected
No
expected
additional
costs
Farr
Renovations
DSS
Archive
/
No
costs
additional
expected
$30,000
$30,000
Expansion
Mead
Library
$300,000
$30,000
$ 50,000
The projects are expected to be financed using available cash and investments, a
decrease in earnings on investments is expected.
27
Debt
The legal debt limit for High Plains Library District is 1.5% of assessed value or
$255,212,794 as of December 31, 2024. The Certificates of Participation Series 2010
were paid off in December 2019. The High Plains Library District has no long-term debt
subject to the legal debt limit as of December 31, 2024. High Plains Library District has
no current plans to issue new debt.
Position Summary Schedule
2023
2024
Budgeted
2025
Librarians
35
36
38
Library
Associates
62
63
66
Pages
and
Materials
Clerks
42
42
42
Innovation
Space
4
9
12
9
9
9
Facilities
Collection
Resources
14
14
14
Information
Innovation
Technology
9
11
11
Community
Marketing
Relations
and
5
5
5
Managers
and
Supervisors
30
30
30
Administration
(Executive
8
9
9
Director,
Associate
Directors,
Foundation)
HR,
Finance,
Total
218
228
236
•
The increase in the 2024 budget is for additional innovation space staff to help meet the
demand, event and volunteer coordinators to increase and enhance use of facilities,
and an additional librarian to meet teen demand at LINC, a library associate to meet
demand at the virtual library, and IT technicians for technology support. The additional
staff budgeted for 2025 is for additional innovation technicians to help meet demand in
the innovation spaces, an exhibits specialist to support the children's space at LINC,
and additional librarian and library associate hours to help meet service demand at
LINC and Erie.
28
WELD COUNTY, COLORADO
Rio Blanco
Montrose
San Miguel
Dolores
Montezuma
Garfield
Delta
Ouray
San loan
La Plata
Roue.
Eagle
Pitkin
Gunnison
Hinsdale
Mineral
Archuleta
Jackson
Latimer
Boulder
Clear Creek
Summit _
Chaffee
Saguache
Rio Grande
Conejos
Alamosa
aersor
Douglas
Teller
Fremont
Custer
Costilla
Huerfano
Adams
Arapahoe
El Paso
Pueblo
Elbert
Logan
Morgan
Phillips
Washington
Lincoln
Crowley
Otero
Las Animas
Sedgwick
1
Yuma
Kit Carson
Cheyenne
Kiowa
Prowers
LIBRARY LOCATIONS
He -ref otd
Pawnee
National
Grassland
Nunn Kept a
Pe_'rce
25; ,
`4Severance ,
windsor-
GilcrSt
Frederick
Eaton
r ._G
Brnggsdale 1°
392
Raymer
71
Avalo
Ston.eh 7i
Grover Library
Kersey Library
Riverside Library
& Cultural Center
Centennial Park Library
LINC Library &
Innovation Center
Farr Regional Library
Carbon Valley
Regional Library
Erie Community Library
29
•
LIBRARY
LOCATIONS
1
•
1
A
i
Farr Regional Library
Erie Community Library
Carbon Valley Regional Library
7 Park Avenue, Firestone
Centennial Park Library
2227 23rd Avenue, Greeley
Erie Community Library
400 Powers Street, Erie
*Farr Regional Library
1939 61st Avenue, Greeley
-Inv Kersey Library
332 3rd Street, Kersey
LINC Library & Innovation Center
501 8th Avenue, Greeley
Weld County
Riverside Library & Cultural Center
3700 Golden Street, Evans
**Grover
Library
402 Chatoga Ave, Grover
*Not pictured above.
30
DEPARTMENT DESCRIPTIONS
The libraries and departments described below are included in the general fund of High
Plains Library District.
BRANCH SERVICES
High Plains Library District (HPLD) serves more than 310,000 residents of Weld County and
a small part of Boulder County and covers a geographic area of almost 4,000 square miles.
Our mission of helping build community is carried out by our well -trained staff and through
our strong collection of library materials.
Currently, HPLD offers more than 700,000 items to its patrons. The district strives to provide
a collection that balances viewpoints across a broad spectrum of opinions and subject matter
in formats suitable to a variety of learning and recreational interests and skills.
Our locations offer a wide selection of materials including children, teen, and adult fiction and
non-fiction materials in print, audio, video, and electronic formats (CDs, DVDs, e -books, and
downloadable audio books). The district also provides a collection of magazines, journals,
and newspapers, and subscribes to more than 70 paid subscription databases, most of which
can be accessed from any computer with Internet access. Launchpads are also included in
the district's digital collection. These pre -loaded tablets for kids are designed with a simple,
easy -to -use interface, and come loaded with age -appropriate games and apps. In addition,
the district provides Wonderbooks and VOX books, which are children's print books with a
pre -loaded audiobook player attached.
High Plains Library District strives to provide current technologies within the libraries as well
as in computer centers throughout our service area. At a minimum the district provides access
to the catalog, subscription databases, the Internet, and current computer applications.
Computers within the libraries are used by staff to teach classes to the public on a variety of
computer -related topics, as well as by the public for research and personal computer use. In
addition, each of the district's libraries provides Wi-Fi connectivity without charge to the user.
As an extension of traditional service, each library hosts a variety of programming for all
ages that encourages reading, literacy, education, skill development, cultural and social
diversity, and fun. These programs are provided free of charge to attendees.
The district maintains a strong commitment to long-term environmental sustainability. During
new construction and facility upgrades, the district makes every effort to reduce consumption
of resources as well as use our existing resources wisely.
Carbon Valley Regional Library
Carbon Valley Regional Library serves as both a community library and a resource library
for the southwest area of the High Plains Library District. The 35,400 square foot facility can
hold up to 150,000 items and has 29 public access computers. The library includes two
31
community meeting rooms, four individual study
rooms, a cozy fireplace area, children's storytime
room, outdoor patio, amphitheater, cafe, a
dedicated teen room, a nature trail, and a new
pollinator garden.
The library is an integral part of the Carbon Valley
community and partners with the local Chamber
of Commerce, area municipalities, and schools to
carry out the district's mission.
Centennial Park Library
Centennial Park Library serves as a neighborhood
library near central Greeley. The 28,000 square
foot facility can house up to 80,000 items and
offers 48 public access computers. The library
includes a computer commons area with a
separate computer lab for teaching technology
classes. The building contains four study rooms,
a conference room, a community meeting room,
and a space for teens, which includes their own computer lab and video games.
The Centennial Park library remodel was completed in 2024. Some exciting changes include
a small makerspace and new features to the children's area, including a re -envisioned story
time area, and new art mural by local artist, Betony Coons. Colorful new furniture, carpet and
paint gives the library a fresh and modern look. On the lower level, a water vapor fireplace
sets and cozy mood for reading. The genealogy collection, once housed on the lower level,
was moved to LINC.
Erie Community Library
Erie Community Library is a neighborhood library
that holds up to 65,000 items. The 26,500 square
foot facility provides 18 public access computers
and features a living room with a fireplace, two
outdoor patios, a makerspace, four study rooms,
and a large event space/meeting room that can be
divided into two reservable meeting spaces.
To meet the needs of the growing Erie community, the library underwent a renovation in 2020
and added 6,500 square feet to create a makerspace, enlarge the children's storytime room,
increase the number of study rooms and meeting spaces, and relocate and remodel the teen
area to include room for collaboration, gaming, and hanging out. The project also expanded
the patron parking lot.
The four additional study rooms help serve the needs of tutors and students who were
32
previously using library open areas to work, allow groups to collaborate in separate spaces,
and provide quiet space for study and work. The larger storytime room can accommodate
twice as many adults and children as before and provides a larger area for play and
learning after storytimes. The makerspace houses a laser cutter, 3D printer, and several
sewing machines for skills -based learning, STEM activities, and arts and craft activities for
all ages. The larger meeting spaces enable the community to make twice as many room
reservations for larger numbers of people than previously.
Farr Regional Library
Farr Regional Library serves a dual role as both
a community library and a resource library for
the northern area of the High Plains Library
District. The 38,000 square foot facility can hold
up to 175,000 items and is equipped with 27 public
computers.
Through its building design, the library has a
variety of spaces that meet the diverse needs of the community including areas for
collaboration, meetings, and quiet study. The library offers a cafe/vending area, a flex
meeting room for impromptu meetings and collaborative work, community reading and study
rooms, a large children's area, a separate teen area, and numerous informal seating areas.
The Farr Regional Library features eight custom stained-glass windows commissioned by
local artist Carolyn Stuart, a fireplace with a comfortable reading area, a small conference
room, and a large meeting room.
Farr Regional Library also serves as the home for the Virtual Library. Virtual Library staff
assist those who prefer online or phone -based services. Through phone, email, and chat,
trained library staff find online -based resources, request items, renew items, troubleshoot
e -book questions, sign up for programs, help with reserving a meeting room, create district
preloaded library cards, and much more.
Grover Library
HPLD and the Town of Grover are working
together to provide library services in a library
facility for the residents of Grover and the
surrounding area. The town donated land in
Grover, and the library secured a building that is
approximately 1,792 square feet. HPLD opened
the library in November 2024. The facility includes
a small library collection, computer access, and a
small community room for meetings. The service model for this location is for limited staffed
hours with some self-service access for the patrons during non -staffed hours. Grover is
being used as a pilot location for this service model that HPLD could potentially use for future
small, rural locations similar to this facility.
33
Kersey Library
To meet the needs of the growing Kersey
community, the library renovated a location within
the heart of the community, right next to Kohler
Park. This location is 3,400 square feet and
can hold 5,600 items. It offers public access
computers, Wi-Fi, printing, scanning and faxing,
and one children's computer with age -appropriate
learning activities and games. The library hosts
a variety of programs for all ages that encourage
reading, literacy, education, and diversity with a focus on skills -based learning/training. There
is one public study room available for reservation.
In addition to the adult book club, Kersey Library services include a summer reading
program, a free lunch program in conjunction with the Weld Food Bank, and afterschool
programming for children. The library is an important part of the Kersey community and
partners often with the Town of Kersey to carry out the district's mission.
LINC
LINO (Library INnovation Center), a 63,000 square
foot building that represents the next iteration of
the High Plains Library District opened May 13,
2023. Built at the old Greeley Tribune site in
downtown Greeley, the newly constructed,
state -of -the art building features a fully equipped
makerspace with 3D printers, laser engravers,
cri-cuts, and a plasma cutter, an industrial room
with woodworking equipment, two large innovation workspaces, an innovation classroom, an
art studio, a recording studio, podcast room, an atrium with an indoor/door fireplace, and a
board room. The High Plains Library District's Local History and Genealogy Collection, which
was previously housed at Centennial Park Library, was moved to LINC.
Plentiful opportunities for children and teens exist at LINC. The mezzanine level showcases
a dynamic, hands-on learning Children's Exhibit that physically connects to the two-story
large-scale interactive installation by nationally renowned artist Wes Bruce. The Children's
library features a Hobbit Door that welcomes families into the Storytime room. Older kids and
teens can take advantage of the gaming room next door to the Children's Library.
There is no shortage of community spaces in the building. There are 5 study rooms, 5
meeting rooms, 2 collaboration spaces, 2 computer classrooms, 3 general classrooms. The
event space holds 200 people and contains 2 projectors & large screens. There will be 50
computers available throughout the building and a materials collection that can expand to
100,000 items.
At LINC, individuals can transform information into knowledge while developing and sharing
34
wealth of resources and services.
skills and ideas in a sensory rich, experience driven, creative environment. A community
catalyst for workforce development, STEM education, and future innovation, LINC is a place
where creativity and possibility comes to life.
Mead Library
HPLD is working with the Town of Mead to provide library services in a new library facility to
the residents of Mead and the surrounding area. This community library is planned to open
in 2026 and will hold up to 27,500 items. The 13,500 square foot facility will provide public
access computers, Wi-Fi, printing, scanning, and faxing. The library is designed to offer a
variety of spaces to meet the diverse needs of the community, including a community meeting
space, a children's room with a feature wall and a fireplace, an outdoor patio, 2 study rooms,
a teen space, and a flex space where makerspace programming will be provided.
Views off to the West showcase the mountains and the palette and design elements of the
library draw inspiration from the agricultural history and natural beauty of the area.
Riverside Library & Cultural Center
Located in Old Town Evans, the Riverside Library
serves as a vibrant hub for the surrounding
neighborhoods and the broader Evans
community. The 18,500 square foot library is
part of a multi -purpose cultural center which is
managed and maintained by the City of Evans.
With a capacity of up to 30,000 items and 21
public access computers, the library offers a
The library boasts a range of spaces designed to cater to the diverse needs of its visitors.
It features areas for collaboration, meetings, and quiet study, including four study rooms, a
cozy fireplace, ample casual seating, and a multi -purpose room for various library programs.
Additional amenities include public computers, WI-FI, printing services, and a broad array of
programs for children, teens, and adults.
The cultural center component, overseen by the City of Evans, encompasses large, well-
equipped meeting rooms, local history exhibits, and office spaces. Outside an inviting plaza
with a play area for children enhances the center's community appeal.
DEPARTMENT OF COMMUNITY ENGAGEMENT —
ALIGNING LIBRARY ROLES WITH COMMUNITY NEEDS
Community Engagement is a coordinated effort made by the District to:
• Bring services and programs to the community members both inside and outside of the
walls of our facilities and satellite locations; inclusive of in -person interactions, vehicle -based
delivery, virtual presence (using social media sites), and use of communication tools such as
35
phone, email, and chat.
• Learn about the needs and priorities of
community members through market research, community assessments, and conversations.
• Share the information learned with stakeholders within the district and appropriate external
stakeholders.
• Use the information learned to focus and
prioritize services and experiences most important and relevant to community members.
• Partner with community agencies to support community -wide success.
• Identify opportunities for staff to represent the High Plains Library District as an engaged
resource at various community events.
• Assess and measure the impact of our work for the purpose of better aligning our efforts to
best support community success.
Outreach Services
The Outreach Department serves as an extension
of High Plains Library District by delivering services
and programs to patrons and communities unable
or unwilling to use library facilities. The department
operates in cooperation with the libraries
throughout the High Plains Library District.
The Outreach Department provides popular
materials in various formats, reading readiness training, materials and services for families,
and programming. These services are provided to schools, daycare centers, preschools,
families, assisted living centers, and senior centers in areas where geographic, economic,
linguistic, and other barriers hinder access to a library. Outreach services are delivered
through Mobile Services and Outreach Services.
Mobile Services staff focus on bringing services and programs out into communities throughout
the district with the purpose of making the library a visible, valuable service without the
expectation that patrons will be expected to enter a facility. Service delivery includes providing
popular materials in various formats and through programming, storytimes, and events. The
Mobile Services staff operates three mobile units. One unit, a bookmobile, serves as a mobile
library, carrying a collection of approximately 5,000 books and non -print materials to schools
and neighborhoods. The second and third units provide mobile library services to early
childhood facilities and senior centers by bringing carts of books along with staff who host
lobby stop and in -classroom services and programming. The units have access to the
entire High Plains Library District collection.
Outreach Services consists of Outreach Librarians who are centrally located and work
throughout the library district to bring services out into the community through identified
organizational partners and to build bridges to connect new populations with the library
facilities and services. They are additionally tasked with creating connections and filling gaps
in our community between the library and our underserved communities and communities
that face barriers to library service. Outreach Librarians also develop community -wide
programs.
36
[ELM
presence in our community.
2650
Community Relations and Marketing (CRM)
Department
CRM is responsible for ensuring consistent
messaging for all communications, marketing,
advertising, and public relations functions as
overseen by the HPLD Executive Director. As the
High Plains Library District's brand ambassador,
CRM represents HPLD with one voice, one
message, and through presenting a trustworthy
CRM enhances the district's brand and visual presentation by identifying and supporting best
practices in merchandising, establishing and maintaining partnerships, and strategically
identifying areas with market penetration potential for patron growth.
CRM actively supports districtwide efforts as directed by the Executive Director based on
conversations with the Member Directors and Boards. Within this framework, CRM:
• Provides the community with consistent and accurate information about library policies,
procedures, programs, and services.
• Creates advertising campaigns that enhance and build the HPLD brand.
• Coordinates market research and analyzes local needs.
• Openly communicates with local media that serve the various district communities.
• Coordinates all press releases, columns, press conferences, media kits and information
packets that are distributed to increase awareness and knowledge about High Plains Library
District.
• Serves as the hub of all communication throughout High Plains Library District.
• Manages the social media presence of the High Plains Library District.
• Provides collateral material and everyday tools to assist staff. Edits the content, appearance
and usability of external and internal communications including promotional materials,
publicity campaigns, and other tools in order to ensure that the desired message is
communicated, and the desired image is presented.
• Collaboratively manages the web page to ensure a clean organized design is presented
and the content is accurate and up to date.
The HPLD Events and Experiences Team is part
of CRM that markets HPLD and its services by
attending events and parades. Events and
Experiences staff operate the Pop -Up Library,
a Ford F250 with a custom box that opens to
display library materials available for checkout
onsite. They combine point -in -time collections
with targeted patron experiences to generate a
lifelong connection with the library.
37
DISTRICT SUPPORT SERVICES
District Support Services is responsible for the operation of the branch library system, long
range planning, and oversight of centralized services to all branch and member libraries.
Together the District Support Services departments including the Executive Director,
Associate Director, Collection Resources, Finance, Human Resources and Facilities, and
Information Technology and Innovation Departments provide leadership and management
services to support district operations.
Collection Resources Department
The Collection Resources Department consists of Collection Development, Interlibrary Loan
and Prospector, Bibliographic Services, and Specialty Checkout. Together these units
accomplish the processes necessary to make a wide array of materials available to the
public in a timely, efficient, and cost-effective manner.
• Collection Development selects and manages the collections and resources of the branch
system in accordance with the Collection Development Policies. The department, in collaboration
with library managers and the Outreach manager, coordinates the management and maintenance
of the collection materials including books, magazines, and media. Digital collections include
databases, eBooks, eAudio, and streaming video. This centralized process provides cost effective
efficiencies to build a quality collection that strives to balance districtwide collection goals with
local branch needs.
• Interlibrary Loan and Prospector support the educational, recreational and information needs
of High Plains Library District patrons through resource sharing with other libraries. Interlibrary
Loan/Prospector enables all High Plains Library District libraries to provide patrons with a broad
range of materials by supplementing existing collections. Interlibrary Loan and Prospector
borrow and lend materials from various libraries throughout Colorado and the United States.
• Bibliographic Services is responsible for ordering, receiving, processing and cataloging
materials acquired by the district. Bibliographic Services is responsible for maintaining the integrity
of the data contained in the online catalog using Resource Description and Access standards
(RDA). This organization and description of materials is the foundation for other basic library
services, such as circulation, materials management, collection development, and acquisitions.
• Specialty Checkout maintains a collection of equipment and nontraditional library items.
Because the equipment is often expensive and in limited supply, use is restricted to resident
patrons over the age of 18. Specialty Checkout manages patron reservations through
calendar -based software, allowing patrons to reserve items such as laptops, hotspots,
projectors, telescopes, and experience passes for a specific date.
Finance Department
The Finance Department is responsible for the general accounting functions of the High Plains
Library District including:
38
• Payroll - ensure proper and accurate payment to employees and payment of payroll liabilities.
• Cash Management - provide general cashiering operations, maintain banking relationships,
and manage investment of district funds.
• Accounts Payable - process payments for goods and services.
• Fiscal Reports - prepare bank reconciliations, general ledger account reconciliations, and
reports for use in analyzing various financial functions of the High Plains Library District.
• Procurement Cards - administer a procurement card program to facilitate district purchases as
well as monitoring the program and payment of monthly statements.
• Accounting Procedures - assure compliance with applicable laws and policies governing the
reporting of financial transactions, provide timely and accurate information, record all resources
and assets by adhering to Generally Accepted Accounting Principles (GAAP) applicable to fund
accounting, preparation of the Annual Comprehensive Financial Report and the coordination
and preparation of the annual Budget document.
Human Resources Department
The Human Resources Department provides leadership, direction, and support to libraries by
facilitating compliance, partnering strategically, and advocating for employees. The department
is responsible for administering talent acquisition, learning and development, total rewards,
organizational development and effectiveness, employee relations, diversity and inclusion, and
labor law compliance.
Human Resources promotes a workplace culture encouraging employees to:
• Focus on the patron
• Take initiative
• Contribute to a positive work environment
• Think strategically and systemically
• Pursue personal development
• Continuously improve
• Take pride in the workplace
Facilities Department
The Facilities Department has four functions:
• To provide expert assistance in planning and construction of new and remodeled facilities
• To provide equipment maintenance for all branches
• To provide custodial services
• To maintain the district's vehicles
In addition, the department also provides assistance, as requested, to the member libraries.
Member libraries are part of the High Plains Library District, but function independently and
receive services from the district.
• Planning and Construction - this department is supervised by the Executive Director. The
expert assistance is provided by a Facilities Manager, with support from the district's contracted
Owner's Representative. These, along with others in the organization, work with architects and
39
contractors to construct and maintain the facilities that are appropriate for the community in
which they are built.
This area of service is expected to be utilized regularly in the years to come, since the strategic
plan calls for several new and remodeled buildings, in addition to an updated Facilities Master Plan.
High Plains Library District worked with an architect to develop a "prototype library." The
architects developed a "concept" that represents the library brand, but then translates that into
customized designs and square footage that meet local needs. HPLD plans to utilize the
prototype library concept for the Mead library.
• Equipment maintenance - this includes everything from major projects like HVAC and roofing
to soap dispensers in the restrooms. These services are provided by the Facilities Manager,
along with three Facilities Technicians. The department also utilizes contract labor for projects
beyond the scope of the Facilities Technician skills.
• Custodial services - these are the typical routine services that ensure that the facilities are
clean and inviting to the public. Some of these services are provided by paid staff, and in other
cases the services are contracted.
• Grounds maintenance and landscaping services — these routine services ensure that the
grounds around the facilities are safe, functional, and appealing. Some of these services are
provided by paid staff, and in other cases the services are contracted.
• Safety and security services — ensure that the workplace is a safe environment for employees
and visitors. Security services are contracted for two of the libraries — Centennial Park and
LINC.
• HPLD vehicle maintenance - As noted elsewhere in this narrative, there are four vehicles
operated by HPLD plus a Facilities pickup. Facilities provides maintenance support for
the vehicles.
Information Technology and Innovation Department
The Information Technology and Innovation (ITI) Department supports all technology
solutions and facilitates process improvement throughout the District. The department key
processes include:
• Assessing, determining and providing best fit technology and process solutions
• Maintaining an available and responsive infrastructure
• Providing responsive support services
• Improving process maturity throughout the District
• Ensuring access to needed information and knowledge
40
HPLD Friends & Foundation
The High Plains Library District Friends & Foundation is a separate 501(c)(3) nonprofit,
established to support the needs and mission of the High Plains Library District. The Friends &
Foundation's mission is to build a community of library lovers through increased collaboration,
philanthropy, volunteer engagement, awareness, and advocacy for the libraries of the High
Plains Library District.
The Foundation's assets and income are derived from the following activities:
• Grant funding — mission -aligned funding for programming from private, family, corporate,
municipal, and federal grant sources
• Individual gift solicitation, including planned giving
• Corporate giving, including sponsorship for programs and events
• Special events
• Earnings from investments
The Friends & Foundation's current funding priorities include capital projects, programs
supporting literacy among underserved populations, and HPLD districtwide programs including
Summer Reading Adventure and the Signature Author Series.
Fundraising goals for 2025 include raising funds for HPLD's upcoming Mobile Workforce Unit
through grants and events like the Innovation Luncheon, and sustained support for programs to
be determined by the staff funding request process in 2024.
GOALS AND OBJECTIVES AND PERFORMANCE MEASURES
After the board of trustees approved the strategic plan in November 2018, High Plains Library
District personnel began work on goals and objectives related to the plan.
The following is a table of some of the goals and objectives that the High Plains Library District
is working toward:
41
Highlights from 2024
Goal
Department
to
Objectives
Performance
Measures
Results
Tie
Strategic
Plan
libraries
Capital
Grover,
District
Services,
Carbon
Libraries
Projects
in
addition
Support
and
Valley
Mead
refreshing
and
—
at
and
Farr
Executive
Associate
Facilities
Human
Finance
Director
Resources
Gather
spaces
a
community
place
— library
provide
for
members
Complete the
within budget
projects on schedule and
for patrons, public,
to provide library
operate the district
Grover
be completed
construction
completed
library
in
and
in
and
2025
2024.
library
DSS
expansion
refreshes
Mead
library
to
to
be
Grover library completed
opened in November
and
2024
2024 will
mid 2025
provide facilities
and employees
services and
Refreshes
be completed
Mead library
construction
mid 2025.
began in late
early to
and DSS
to begin
Plan to be
mid 2026.
expansion
in early to
completed
in early to
life
HPLD
pipeline
members
programs
development
skills
serving
for
and
community
by
focused
developing
as a
workforce
skills
on
Branch
MOVE
services
Grow
Provide patrons
learn and develop
with an opportunity to
marketable skills
Patrons
HPLD
Patrons
and
and
learning
learned
programs
equipment
using the
to
on enhanced
innovation
use the
technology
skills
spaces
at
LINC staff had launched the
Home Building Institute training
and life skills
with will qualify
for pre -apprenticeship
in construction.
OSHA 10
A partnership
for certifications
developed
our first set
the
The
Certificate.
with Snap-On
has
and we have
of tools.
in 2025.
participates
certificates
first is the
Tools
been
received
Programming
will begin
Build
alignment
HPLD
continuous
improvement
better
efforts
internal
to support
toward
All
Grow
Continue to Build
Organization
a Better
to be a more efficient
organization
95%
strategic
how
achieving
of
their
employees
goal
work
that
of HPLD
is contributing
goal.
can name
and
describe
a
toward
HPLD did
or hold a staff
in 2024. A
for February
focus on Building
Organization.
not survey
day to
staff day
28, 2025
a
staff on this
focus on this
is planned
and effective
that will
Better
language
language
Support
the
achieve
goals,
all
community
their
in their
sections
literacy
or a
of
to
native
secondary
Excellence
Coordinator
Programming
Grow
Improve literacy
community
skills
in the
Improved
Improved
literacy
reading
rates
readiness
LINC and
offering ESL
partnership
Health.
HPLD continued
before kindergarten,
Centennial
Park are
through a
Mental
1,000 books
100 books
Classes
with Aroura
the
summer
adults read
encourage
for all ages.
before graduation,
reading, and
programs that
and literacy
on
reading
42
HPLD 2025 Strategic Plan Initiatives
`,
Department
Tie
to Strategic
Plan
Start
Date
Due
Date
Measures
Capital
District
Valley
Projects
Support
and
—
Services,
Farr Libraries
library
in Mead,
and
refreshing
addition
at
Carbon
Executive
Associate
Facilities
Human
Finance
Director
Resources
Gather
a place
— library
for
spaces provide
community members
01/01/2024
12/31/2026
Library
2025.
expansion
Projects
budget.
refreshes
Mead
to
completed
library
be
to
completed
be
construction
on
completed
schedule
in
2026.
and
in
and
early
DSS
within
HPLD
members
skills
serving
and
by developing
workforce
as
a
skills
development
pipeline
programs
for community
focused
on life
Branch
MOVE
services
Grow
01/01/2025
12/31/2025
60%
within
of
the
households
past
year
have used
HPLD services
Support
their
all
literacy
sections
goals
of the
community to achieve
Excellence
Coordinator
Programming
Grow
01/01/2025
12/31/2025
60%
within
of
the
households
past
year
have used
HPLD services
43
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2025
ESTIMATED RESOURCES
Beginning Fund Balance
Estimated Revenue
Property Tax
Specific Ownership Tax
Other Revenue
Total Estimated Revenue
TOTAL ESTIMATED RESOURCES
ESTIMATED EXPENDITURES
Total Operating Expenses
Capital Outlay
Transfers Out - Debt Service/Capital Projects
Distribution to Member Libraries:
Northern Plains (Ault)
Eaton
Ft. Lupton
Hudson
Johnstown
Platteville
TOTAL EXPENDITURES
REVENUE OVER (UNDER) EXPENDITURES
Ending Fund Balance
DESIGNATION OF FUND BALANCE
Operating Reserve
Emergency Reserve
Stabilization Reserve
Capital Improvement Reserve
TOTAL ENDING FUND BALANCE
2023
Actual
$ 64,612,292
52,216,803
2,263,182
4,486,509
58,966,494
123, 578, 786
21, 003, 927
9,145, 528
1,034,088
2,000,009
3,196,192
3,261 ,444
811,069
1,210,432
11,513,234
41,662,689
17,303,805
81,916,097
10,501,964
1,634,400
10,000,000
59,779,733
$ 81,916,097
2024
Budget
$ 73,372,119
68,939,989
1,440,000
210,801
70,590,790
143,962,909
27,066,497
17,989,510
dli
1,237,655
2,520,307
3,705,502
4,468,483
1,292,842
1,311,676
14,536,465
59,592,472
10, 998, 318
84,370,437
13, 533, 249
2,111,400
10, 000, 000
58, 725, 788
$84,370,437
2024
Estimated
$ 81,916,097
68,939,989
1,440,000
210,801
70,590,790
152,506,887
27, 066,497
5,360,000
INES
1,237,655
2,520,307
3,705,502
4,468,483
1,292,842
1,311,676
14, 536,465
46,962,962
23,627,828
105,543,925
13,533,249
2,111,400
10,000,000
79,899,276
$105,543,925
2025
Budget
$105,543,925
54, 088, 098
1,440,000
1,312,941
56,841 7 039
162, 384, 964
31, 048, 331
30,706,444
il
1,421,782
1,764,231
2,440,252
3,581,555
1,477,912
1,055,985
11,741,717
73,496,492
(16,655,453)
88,888,472
15,524,1 66
1,665,843
10,000,000
61, 698,463
$ 88,888,472
2026
Planned
$ 88,888,472
43,270,479
1,500,000
1,140, 000
45,910,479
134,798,951
32,261,160
9,492, 000
1,279,604
1,587,808
2,196,227
3,223,400
1,330,121
950,387
10,567,547
52,320,707
(6,410,228)
82,478,244
16,130, 580
1,343,114
10, 000, 000
55, 004, 550
$ 82,478,244
45
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2025
TAXES
Property Taxes Weld Co.
Property Taxes Boulder Co.
Delinquent Taxes
Refunds/Abatements Taxes Weld Co.
Refunds/Abatements Taxes Boulder Co.
Specific Ownership Taxes
TOTAL TAXES
OTHER REVENUE
Fines, & Fees
Earnings on Investments
Grants
Miscellaneous
TOTAL OTHER REVENUE
TOTAL REVENUE
2023
Actual
2024
Budget
$ 51,570,599 $ 67,628,142
646,204 902,004
IMO
dIMPI
2,263,182
54,479,985
36,526
4,164,410
246,337
39,236
4,486,509
$58,966,494
OM
404,449
5,394
1,440, 000
70,379,989
25,000
100,000
77,801
8,000
210,801
$70,590,790
2024
Estimated
$ 67,628,142
902,004
404,449
5,394
1,440, 000
70,379,989
25,000
100,000
77,801
8,000
210,801
$70,590,790
2025
Budget
53, 221, 522
832,548
33,504
524
1,440, 000
55,528,098
25,000
1,200,000
79,941
8,000
1,312,941
$56,841,039
2026
Planned
42,604,021
666,458
IIMI
IMP
1,500,000
44,770,479
55,000
1,000,000
75,000
10,000
1,140,000
$45,910,479
46
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2025
OPERATING
Salaries and wages
Fringe benefits
Workers' compensation
Bank fees
Minor equipment/furniture <$5k
Janitorial supplies
Operating supplies
Bib processing supplies
Postage
Printing
Memberships
Public relations
Programs
Elec. - utilities
Water & sewer
Natural gas
Telephones
Disposal services
Professional contracts
Gasoline motor oil, lubricants
Repair maint.- bldg
Repair maint.- vehicles
Repair maint.- office equip.
Repair maint.- computer
Repair maint.- on-line comp
Repair maint.- other equip.
Tuition reimbursement
Travel & mileage
In-house training
Meetings
Out -of -house training & conferences
Treasurer's fee
Books
Newspapers/periodicals.
Ebooks
Compact discs
Software
DVD/BluRay
Other expense
Electronic resources
Platform Fees
Insurance
Rent contribution -in -kind
Equipment rentals
Lease / rental expense
TOTAL OPERATING
CAPITAL OUTLAY
Opening Day Collections
Equipment/turn over $5000
New Computers & Other Technology
Capital Improvements
Construction Graphics
TOTAL CAPITAL OUTLAY
TRANSFERS OUT
Transfers - Debt Service Fund
TOTAL TRANSFERS
TOTAL CAPITAL OUTLAY & TRANSFERS
Distribution to Member Libraries
2022
Actual
10,481,461
3,075,610
63,186
966
38,726
72,159
237,708
147,652
31,252
13,331
37,380
70,092
78,041
324,799
53,699
116,451
160,903
78,029
1,712,205
11,150
450,549
28,650
205,123
530,356
261,879
1,410
15,362
30,385
34,206
7,328
42,343
774,422
557,121
45,620
90,759
36,433
405,349
60,812
1,108
430,636
13,304
175,972
21,003,927
57,934
130,493
8,957,101
9,145, 528
9,145, 528
11,513,234
2024
Budget
12,840,559
4,879,413
88,000
1,980
85,020
130,000
223,875
238,769
36,782
24,000
43,499
86,605
86,300
372,500
103,800
156,500
397,550
95,200
1,936,655
24,000
500,000
34,700
216,400
350,950
327,266
137,500
25,000
59,326
39,600
13,115
62,200
1,113,750
552,000
55,500
155,000
42,500
614,535
115,000
9,248
574,000
15,900
200,000
2,000
27,066,497
35,000
70,000
255,000
17,629,510
17,989,510
17,989,510
14,536,465
2024
Estimated
12,840,559
4,879,413
88,000
1,980
85,020
130,000
223,875
238,769
36,782
24,000
43,499
86,605
86,300
372,500
103,800
156,500
397,550
95,200
1,936,655
24,000
500,000
34,700
216,400
350,950
327,266
137,500
25,000
59,326
39,600
13,115
62,200
1,113, 750
552,000
55,500
155,000
42,500
614,535
115,000
9,248
574,000
15,900
200,000
2,000
27,066,497
35,000
70,000
255,000
5,000,000
5,360,000
5,360,000
14,536,465
2025
Budget
14,928,727
5,670,369
95,000
1,980
130,938
90,000
247,099
244,069
38,093
14,500
47,966
97,229
204,300
367,000
103,000
150,000
492,609
98,043
2,257,500
27,000
650,000
34,400
298,770
462,660
379,556
155,263
25,000
73,379
53,000
11,790
91,700
891,000
554,000
55,500
165,000
47,000
687,991
90,000
134,650
630,000
13,250
225,000
14,000
31,048,331
510,000
7,500
2,121,944
28,067,000
30,706,444
30,706,444
11,741,717
TOTAL DIST TO MEMBER LIBRARIES
11,513,234
14,536,465
14,536,465
11,741,717
2026
Planned
15,675,166
5,798,029
100,000
1,980
72,300
90,000
247,155
244,069
36,908
14,500
48,116
91,729
204,300
384,575
116,150
165,050
492,609
111,200
2,495,321
31,000
650,000
33,200
313,686
500,000
379,556
158,000
25,000
76,021
53,000
11,890
91,700
935,550
554,000
55,500
165,000
47,000
690,000
90,000
124,650
630,000
13,250
230,000
14,000
32,261,160
ii
80,000
9,412,000
9,492,000
9,492,000
10,567,547
10, 567, 547
TOTAL EXPENDITURES
41, 662, 689
59, 592, 472
46,962,962
73,496,492
47
52, 320, 707
Branches
20
10
.
71
15
.
74
.
72
.
30
.
35
45
Carbon
Valley
Centennial
Park
Erie
Farr
Grover
Kersey
Lincoln
Park
LINC
Mead
6110
Salaries
1,242,750
1,263,811
1,119,644
1,603,198
84,896
161,117
-
2,203,732
6112
Benefits
472,245
480,248
425,465
609,215
29,714
61,224
-
837,418
6136
Workers' Compensation
Total Salaries & Benefits
1,714,995
1,744,059
1,545,109
2,212,413
114,610
222,341
-
3,041,150
-
6000
Distribution to member libraries
6205
Bank fees
6220
Minor equipment/Furniture <$5k
16,248
7,550
26,750
2,000
2,600
7,500
-
3,690
6236
Janitorial supplies
6249
Operating supplies
16,500
20,200
19,300
13,000
6,120
3,160
-
69,800
6250
Bib processing supplies
6310
Postage
100
1,314
125
25
15
-
-
6320
Printing
6340
Memberships
1,050
500
405
200
100
150
-
300
6345
Public relations
6358
Programs
6362
Electric
55,000
52,000
50,000
70,000
5,000
5,000
-
60,000
6364
Water & sewer
15,000
5,500
15,000
22,000
3,000
1,500
-
18,000
6365
Natural gas
20,000
15,000
12,000
20,000
5,000
3,000
-
50,000
6367
Telephones
6369
Disposal services
15,000
9,000
5,000
10,000
2,000
3,000
-
20,000
6379
Professional contracts
5,900
70,720
1,160
-
-
113,152
6380
Gasoline, motor oil, lubricants
6382
Repair maint.- bldg
6384
Repair maint.- vehicles
6385
Repair maint.- office equip.
-
250
-
-
6387
Repair, maint., replacement / computer
6388
Repair maint.- on-line comp
6389
Repair maint.- other equip.
5,000
-
12,000
12,000
6393
Tuition reimbursement
6394
Travel & mileage
3,275
621
1,740
201
1,200
600
-
2,320
6395
In -House Training
6396
Meetings
540
300
450
400
100
-
-
6397
Out -of -House Training & Conferences
6398
Treasurers fee
6410
Books
6425
Newspapers/periodicals
6430
Ebooks
6460
Compact discs
6480
Software
6490
DVD/BluRay
6495
Other expense
6496
Electronic resources
6500
Platform Fees
6510
Insurance
6520
Equipment rental
6530
Lease / rental expense
-
-
6952
Equip/furniture - over $5000
7,500
-
-
6940
Improvement to Buildings
-
6954
New Computers & other technology
6985
Lease debt service
6986
Opening Day Collection
6987
Construction Graphics
1,876,108
1,926,764
1,675,879
2,363,399
139,630
246,616
-
3,390,412
-
6980
Capital improvements
-
-
Total
1,876,108
1,926,764
1,675,879
2,363,399
139,630
246,616
-
3,390,412.00
-
48
A
Branches
73
40
Riverside
Outreach
Admin
Dist.
Mbr
To
Lib
2025
2026
TOTAL
TOTAL
6110
Salaries
979,894
993,033
5,276,652
14,928,727
15,675,166
6112
Benefits
372,360
377,353
2,005,127
5,670,369
5,798,029
6136
Workers'
Compensation
95,000
95,000
100,000
Total
Salaries
& Benefits
1,352,254
1,370,386
7,376,779
20,694,096
21,573,195
6000
Distribution
to member
libraries
11,741,717
11,741,717
10,567,547
6205
Bank
fees
1,980
1,980
1,980
6220
Minor
equipment/Furniture
<$5k
15,000
4,500
45,100
130,938
72,300
6236
Janitorial
supplies
90,000
90,000
90,000
6249
Operating
supplies
12,650
10,000
76,369
247,099
247,155
6250
Bib
processing
supplies
244,069
244,069
244,069
6310
Postage
159
125
36,230
38,093
36,908
6320
Printing
14,500
14,500
14,500
6340
Memberships
200
650
44,411
47,966
48,116
6345
Public
relations
97,229
97,229
91,729
6358
Programs
204,300
204,300
204,300
6362
Electric
25,000
45,000
367,000
384,575
6364
Water
&
sewer
8,000
15,000
103,000
116,150
6365
Natural
gas
10,000
15,000
150,000
165,050
6367
Telephones
492,609
492,609
492,609
6369
Disposal
services
4,000
30,043
98,043
111,200
6379
Professional
contracts
68,761
1,997,807
2,257,500
2,495,321
6380
Gasoline,
motor
oil,
lubricants
16,000
11,000
27,000
31,000
6382
Repair
maint.-
bldg
650,000
650,000
650,000
6384
Repair
maint.-
vehicles
26,400
8,000
34,400
33,200
6385
Repair
maint.-
office
equip.
200
-
298,320
298,770
313,686
6387
Repair,
maint.,
replacement
/ computer
462,660
462,660
500,000
6388
Repair
maint.-
on-line
comp
379,556
379,556
379,556
6389
Repair
maint.-
other
equip.
126,263
155,263
158,000
6393
Tuition
reimbursement
25,000
25,000
25,000
6394
Travel
&
mileage
500
5,600
57,322
73,379
76,021
6395
In
-House
Training
53,000
53,000
53,000
6396
Meetings
300
750
8,950
11,790
11,890
6397
Out
-of
-House
Training
& Conferences
91,700
91,700
91,700
6398
Treasurers
fee
891,000
891,000
935,550
6410
Books
554,000
554,000
554,000
6425
Newspapers/periodicals
55,500
55,500
55,500
6430
Ebooks
165,000
165,000
165,000
6460
Compact
discs
47,000
47,000
47,000
6480
Software
687,991
687,991
690,000
6490
DVD/BluRay
90,000
90,000
90,000
6495
Other
expense
134,650
134,650
124,650
6496
Electronic
resources
630,000
630,000
630,000
6500
Platform
Fees
13,250
13,250
13,250
6510
Insurance
225,000
225,000
230,000
6520
Equipment
rental
14,000
14,000
14,000
6530
Lease
/ rental
expense
-
-
-
6952
Equip/furniture
- over $5000
-
-
7,500
-
6940
Improvement
to
Buildings
-
-
6954
New
Computers
& other
technology
2,121,944
2,121,944
80,000
6985
Lease debt
service
-
-
-
6986
Opening
Day Collection
510,000
510,000
-
6987
Construction
Graphics
-
-
-
1,428,
263
1,503,172
19,137,
532
11,
741,
717
45,429,492
42,
908, 707
6980
Capital
improvements
-
28,067,000
28,067,000
9,412,000
Total
1,428,263
1,503,172
47,204,532
11,741,717
73,496,492
52,320,707
49
Administration
50/51
Admin
01
BOT
Exec
02
Dir
Assoc
03
Dir
Community
Relations
53
Information
Technology
54
55
Human
Resources
Departments
6000
Tax
Distrbtn
- member libraries
11,741,717
6136
Workers'
Compensation
95,000
6205
Bank
fees
6220
Minor
equipment/furniture
<$5k
-
20,200
8,000
7,600
1,000
6236
Janitorial
supplies
6249
Operating
supplies
6,500
750
1,200
495
42,500
11,124
3,000
6250
Bib
processing
supplies
6310
Postage
50
10
100
100
-
6320
Printing
13,500
-
6340
Memberships
300
1,200
450
16,995
11,342
8,349
6345
Public
relations
83,355
12,874
6358
Programs
204,300
-
6362
Electric
45,000
6364
Water
and
sewer
15,000
6365
Natural
gas
15,000
6367
Telephones
492,609
6369
Disposal
services
25,000
5,043
6379
Professional
contracts
75,000
12,140
30,120
113,269
227,173
6380
Gasoline,
Motor
Oil,
Lubricants
5,000
6382
Repair
maint.-
bldg
6384
Repair
maint.-
vehicles
3,000
6385
Repair
maint.-
office
equip
298,320
6387
Repair,
maint.,
replacement
/ computer
462,660
6388
Repair
maint.-
online
comp
379,556
6389
Repair
maint.-
other
equip.
126,263
6393
Tuition
reimbursement
25,000
6394
Travel
& mileage
2,800
3,500
1,020
600
34,320
1,200
6395
In
-House
Training
53,000
6396
Meetings
2,000
3,500
500
1,500
400
200
6397
Out
-of
-House
Training&Conferences
500
1,200
90,000
6398
Treasurers
fee
891,000
6410
Books
6425
Newspapers/periodicals
6430
Ebooks
6460
Compact
discs
6480
Software
687,991
6490
Video/DVD
6495
Other
expense
100,000
6,000
6496
Electronic
resources
6500
Platform
Fees
6510
Insurance
225,000
6520
Equipment
rentals
12,000
6530
Lease
/ rental
expense
-
Capital
Outlay
6952
Equipment
over
$5000
-
6940
Improvement
to
Buildings
6954
New
Computers
& Other
Technology
-
2,121,944
6980
Capital
improvements
-
-
6985
Lease debt
service
-
6986
Opening
Day
Collection
6987
Construction
Graphics
-
DEPARTMENT
TOTAL
13,134,267
6,350
110,600
245,115
204,670
4,764,541
421,796
50
Administration
i Finance
56
57
Foundation
ii
Facilities
Services
58
59
Collection
2025
2026
Departments
Resources
Total
Total
6000
Tax
Distrbtn
- member libraries
11,741,717
10,567,547
6136
Workers'
Compensation
95,000
100,000
6205
Bank
fees
1,980
1,980
1,980
6220
-
5,000
3,300
45,100
17,650
Minor
equipment/furniture
<$5k
6236
Janitorial
supplies
90,000
90,000
90,000
6249
Operating
supplies
750
400
9,650
76,369
64,825
6250
Bib
processing
supplies
244,069
244,069
244,069
6310
Postage
1,095
550
34,325
36,230
36,160
6320
Printing
1,000
14,500
14,500
6340
Memberships
1,320
1,055
3,000
400
44,411
44,361
6345
Public
relations
1,000
97,229
91,729
6358
Programs
204,300
204,300
6362
Electric
45,000
46,000
6364
Water
and
sewer
15,000
16,000
6365
Natural
gas
15,000
16,000
6367
Telephones
492,609
492,609
6369
Disposal
services
30,043
33,100
6379
Professional
contracts
130,405
-
982,000
427,700
1,997,807
2,255,588
6380
Gasoline,
Motor
Oil,
Lubricants
6,000
11,000
11,000
6382
Repair
maint.-
bldg
650,000
650,000
650,000
6384
Repair
maint.-
vehicles
5,000
8,000
8,000
6385
Repair
maint.-
office
equip
298,320
313,236
6387
Repair,
maint.,
replacement
/ computer
462,660
500,000
6388
Repair
maint.-
online
comp
379,556
379,556
6389
Repair
maint.-
other
equip.
-
126,263
130,000
6393
Tuition
reimbursement
25,000
25,000
6394
Travel
&
mileage
402
900
10,000
2,580
57,322
59,364
6395
In
-House
Training
53,000
53,000
6396
Meetings
750
100
8,950
9,050
6397
Out
-of
-House
Training&Conferences
-
91,700
91,700
6398
Treasurers
fee
891,000
935,550
6410
Books
554,000
554,000
554,000
6425
Newspapers/periodicals
55,500
55,500
55,500
6430
Ebooks
165,000
165,000
165,000
6460
Compact
discs
47,000
47,000
47,000
6480
Software
-
-
687,991
690,000
6490
Video/DVD
90,000
90,000
90,000
6495
Other
expense
3,650
25,000
134,650
124,650
6496
Electronic
resources
630,000
630,000
630,000
6500
Platform
Fees
13,250
13,250
13,250
6510
Insurance
225,000
230,000
6520
Equipment
rentals
2,000
14,000
14,000
6530
Lease / rental
expense
-
-
Capital
Outlay
6952
Equipment
over $5000
-
-
-
-
6940
Improvement
to Buildings
6954
New
Computers
& Other
Technology
-
-
2,121,944
80,000
6980
Capital
improvements
28,067,000
28,067,000
9,412,000
6985
Lease debt
service
-
-
6986
Opening
Day Collection
510,000
510,000
-
6987
Construction
Graphics
-
DEPARTMENT
TOTAL
135,952
9,305
29,820,000
2,811,874
51,664,470
29,607,274
51
RESOLUTION TO ADOPT BUDGET
24-3
A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH
FUND AND ADOPTING A BUDGET FOR THE HIGH PLAINS LIBRARY DISTRICT,
COLORADO, FOR THE CALENDAR YEAR BEGINNING ON THE FIRST DAY OF
JANUARY 2025, AND ENDING ON THE LAST DAY OF DECEMBER 2025.
WHEREAS, the Board of Trustees of the High Plains Library District has appointed
Dr. Matthew Hortt, High Plains Library District Executive Director, to prepare and submit a
proposed budget to said governing body at the proper time; and
WHEREAS, Dr. Matthew Hortt has submitted a proposed budget to this governing
body for its consideration; and
WHEREAS, upon due and proper notice, published or posted in accordance with the
law, said proposed budget was open for inspection by the public at a designated place, a
public hearing was held on December 9, 2024, and interested taxpayers were given the
opportunity to file or register any objections to said proposed budget.
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains
Library District, Colorado:
Section 1. That estimated expenditures for each fund are as follows:
General Fund
Debt Service Fund
$
$73,496,492
Section 2. That estimated revenues for each fund are as follows:
General Fund:
From un-appropriated surpluses
From sources other than general
property tax
From the general property tax
levy
Debt Service
Total General Fund
$ 105,543,925
2,786,969
54,054,070
$162,384,964
$
52
Resolution to Adopt Budget
Page 2
High Plains Library District
Section 3. That the budget, as submitted, amended, and hereinabove summarized
by fund, hereby is approved and adopted as the budget of the High Plains Library District for
the year stated above.
Section 4. That the budget hereby approved and adopted shall be signed by the
Chairman, High Plains Library District Board of Trustees, and made a part of the public
records of the District.
ADOPTED, this 9th day of December, AD., 2024.
Attest:
I
• w` r
chairma , Boa d of Trustees
Attest:
Secretary/Treasurer, Board of Trustees
53
RESOLUTION TO APPROPRIATE SUMS OF MONEY
24-4
A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS
FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR THE PURPOSE
AS SET FORTH BELOW, FOR THE I-IIOH PLAINS LIBRARY DISTRICT,
,
COLORADO, FOR THE 2025 BUDGET YEAR.
WHEREAS, the Board of Trustees has adopted the annual budget in accordance
with the local Government Budget Law, on December 9, 2024 and
WHEREAS, the Library Board has made provision therein for revenues in an
amount equal to or greater than the total proposed expenditures as set forth in said
budget, and
WHEREAS, it is not only required by law, but also necessary to appropriate the
revenues provided in the budget to and for the purposes described below, so as not to
impair the operations of the District.
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the Nigh
Plains Library District, Colorado:
That the following sums are hereby appropriated from the revenue of each fund,
to each fund, for purposes stated:
General Fund:
Current Operating Expenses
Capital Outlay
Transfers (internal activities)
Distribution to Member Libraries
$31,048,331
30,706,444
11,741,717
Total General Fund $73,496,492
Debt Service Fund:
Principal & Interest & Other
ADOPTED, this 9111 day of December, A.D., 2024.
ATTEST:
aizA f itp,
Chairman, and of Trustees
ATTEST/
Secretary/Treasurer, Board of Trustees
54
RESOLUTION TO SET MILL LEVIES
24-5
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2024 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2025 BUDGET
YEAR.
WHEREAS, the Board of Trustees of the High Plains Library District has
adopted the annual budget in accordance with the Local Government Budget
Law, on December 9, 2024, and
WHEREAS, the amount of money necessary to balance the budget for
general operating expenses is $53,221,522
WHEREAS, the 2024 valuation for assessment for the High Plains Library
District as certified by the Weld County Assessor is $16,752,131,528
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the
High Plains Library District, Colorado:
Section 1: That for the purpose of meeting all general operating expenses
of the High Plains Library District during the 2025 budget year, there is hereby
levied a tax of 3.177 mills upon each dollar of the total valuation for assessment
of all taxable property within the District for the year 2024.
Section 2: That the District Executive Director is hereby authorized and
directed to immediately recertify to the County Commissioners of Weld County,
Colorado, the mill levies for the High Plains Library District as hereinabove
determined and set.
ADOPTED, this gth day of December, A.D., 2024.
ATTEST:
hairman,
ATTEST:
oard of Trustees
Secretary/Treasurer, Board of Trustees
55
1050 County Tax Entity Code
DOLA LGID/SID 62079/1
CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments
TO: County Commissioners' of
On behalf of the
the
of the
WELD COUNTY
, Colorado.
HIGH PLAINS LIBRARY
A
(taxing entity)
Board of Trustees
(governing body)B
HIGH PLAINS LIBRARY
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $
assessed valuation of:
Note: If the assessor certified a NET assessed valuation
(AV) different than the GROSS AV due to a Tax
Increment Financing (TIF) AreaF the tax levies must be $
calculated using the NET AV. The taxing entity's total
property tax revenue will be derived from the mill levy
multiplied against the NET assessed valuation of:
Submitted:
(no later than Dec. 15)
12/10/2024
(local government)C
$17,137,162,140.00
(GROSSD assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
$16,752,131,528.00
(NETG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57)
USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED
BY ASSESSOR NO LATER THAN DECEMBER 10
(mm/dd/yyyy)
PURPOSE (see end notes for definitions and examples)
for budget/fiscal year
LEVY2
2025
(yyyy)
•
REVENUE2
1. General Operating Expenses" 3.177 mills $ 53221521.86
2. <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and Interests
4. Contractual Obligations"
5. Capital ExpendituresL
6. Refunds/AbatementsM
7. OtherN (specify):
> mills
3.177
0.002
mills
mills
mills
mills
mills
mills
mills
$<
0
53221521.86
0
0
0
33504.26
Contact person:
(print)
Signed:
TOTAL:
Sum of General Operating
Subtotal and Lines 3 to 7
Natalie Wertz
3.179
Daytime
phone:
Title:
mills
53255026.13
970-506-8566
Finance Manager
Include one copy of this tax entity's completed form when filing the local government's budget by January 31st, per 29-1-113 C.R.S., with the
Division o Local Government DLG Room 521 1313 Sherman Street Denver CO 80203. •uestions? Call DLG at 303 864-7720.
' If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form
for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution.
2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of
Form DLG57 on the County Assessor's FINAL certification of valuation).
Page 1 of 4
56
DLG 70 (Rev.10/24)
CERTIFICATION OF TAX LEVIES, continued
THIS SECTION APPLIES TO TITLE 32, ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES
FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are
Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the
Board of County Commissioners, one each for the funding requirements of each debt (32-1-1603, C.R.S.)
Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation
bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively.
CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT:
BONDS:
1. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
2. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
CONTRACTS':
3. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
4. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603, C.R.S.
Page 2 of 4
57
DLG 70 (Rev.10/24)
Notes:
A Taxing Entity A jurisdiction authorized by law to impose ad valorem property taxes on taxable property
located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a
taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county
assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of
financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an
area of excluded property formerly within a special district with outstanding general obligation debt at the time of
the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general
obligation debt service is administered by another local governments.
B Governing Body The board of county commissioners, the city council, the board of trustees, the board of
directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy.
For example: the board of county commissioners is the governing board ex officio of a county public
improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors
of the water subdistrict.
C Local Government - For purposes of this line on Page 1 of the DLG 70, the local government is the political
subdivision under whose authority and within whose boundaries the taxing entity was created. The local
government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of
this form:
1. a municipality is both the local government and the taxing entity when levying its own levy for its entire
jurisdiction;
2. a city is the local government when levying a tax on behalf of a business improvement district (BID)
taxing entity which it created and whose city council is the BID board;
3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire
district levies property taxes.
4. a town is the local government when it provides the service for a dissolved water district and the town
board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a
levy for the annual debt service on outstanding obligations.
D GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed
valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a
downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The
board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed
Value found on Line 2 of Form DLG 57.
E Certification of Valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one
similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this
certification no later than August 25th each year and may amend it, one time, prior to December 10th. Each entity
must use the FINAL valuation provided by assessor when certifying a tax levy.
F TIF Area A downtown development authority (DDA) or urban renewal authority (URA), may form plan
areas that use "tax increment financing" to derive revenue from increases in assessed valuation (gross minus net,
Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives
the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross
assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net
assessed value.
G NET Assessed Value The total taxable assessed valuation from which the taxing entity will derive revenues
for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority (DDA)
may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the
DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their
certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the
DDA's TIF Area, including the DDA's own operating levy.
Page 3 of 4 DLG 70 (Rev.10/24)
58
H General Operating Expenses (DLG 70 Page 1 Line 1) The levy and accompanying revenue reported on
Line 1 is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for
purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire
pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved,
use Line 7 (Other).
I Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) -The Temporary General Property Tax
Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for
general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies
(non -general operations) certified on this form because these levies are adjusted from year to year as specified by
the provisions of any contract or schedule of payments established for the payment of any obligation incurred by
the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b),
C.R.S.
General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) Enter on this line the total levy required to
pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue
levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the
provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must
complete Page 2 of the DLG 70.
K Contractual Obligation (DLG 70 Page 1 Line 4) —If repayment of a contractual obligation with property tax
has been approved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on
this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the
amount of revenue required for such purpose as specified by the provisions of any contract or schedule of
payments.
L Capital Expenditures (DLG 70 Page 1 Line 5) These revenues are not subject to the statutory property tax
revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1-
301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29-
1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should
be entered on Line 5.
M Refunds/Abatements (DLG 70 Page 1 Line 6) The county assessor reports on the Certification of Valuation
(DLG 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior
year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes
originally charged to them due to errors made in their property valuation. The local government was due the tax
revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since
the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement
revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement
amount from Form DLG 57 Line 11.
1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more
than one county, as with all levies, the abatement levy must be uniform throughout the entity's boundaries
and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is
located in more than one county, first total the abatement/refund amounts reported by each county
assessor, then divide by the taxing entity's total net assessed value, then multiply by 1,000 and round
down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This
results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the
taxing entity is located even though the abatement/refund did not occur in all the counties.
N Other (DLG 70 Page 1 Line 7) Report other levies and revenue not subject to 29-1-301 C.R.S. that were not
reported above. For example: a levy for the purposes of television relay or translator facilities as specified in
sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter -approved fire pension levy; a
levy for special purposes such as developmental disabilities, open space, etc.
Page 4 of 4 DLG 70 (Rev.10/24)
59
RESOLUTION TO SET MILL LEVIES
24.6
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2024 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2025 BUDGET
YEAR.
WHEREAS, the Board of Trustees of the High Plains Library District has
adopted the annual budget in accordance with the Local Government Budget
Law, on December 9, 2024, and
WHEREAS, the amount of money necessary to balance the budget for
general operating expenses is $832,548
WHEREAS, the 2024 valuation for assessment for the High Plains Library
District as certified by the Boulder County Assessor is $262,054,731
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the
High Plains Library District, Colorado:
Section 1: That for the purpose of meeting all general operating expenses
of the High Plains Library District during the 2025 budget year, there is hereby
levied a tax of 3.177 mills upon each dollar of the total valuation for assessment
of all taxable property within the District for the year 2024.
Section 2: That the District Executive Director is hereby authorized and
directed to immediately recertify to the County Commissioners of Boulder
County, Colorado, the mill levies for the High Plains Library District as
hereinabove determined and set.
ADOPTED, this 9th day of December, A.D., 2024.
ATTEST:
co",
Chairman, oard of/Trustees
ATTEST;
Secretary/Treasurer, Board of Trustees
60
082001
County Tax Entity Code
DOLA LGIDISID
62079
CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments
TO: County Commissioners' of
On behalf of the
the
of the
, Colorado.
High Plains Library District
(taxing entity)
Board of Trustees
(governing body)
High Plains Library District
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $
assessed valuation of:
Note: If the assessor certified a NET assessed valuation
(AV) different than the GROSS AV due to a Tax
Increment Financing (TIF) AreaF the tax levies must be
calculated using the NET AV. The taxing entity's total
property tax revenue will be derived from the mill levy
multiplied against the NET assessedvaluation of:
ub itted: 12/11/2024
(local government)C
269,188, 943
(GROSSO assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
262, 054,731
(HUG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57)
USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED
BY ASSESSOR NO LATER THAN DECEMBER 10
(no later than Dec. 15) (rnmlddlyyyy)
PURPOSE (see end notes for definitions and examples)
for budget/fiscal year 2025
LEVY2
•
REVENUE2
I . General Operating ExpensesH
2, <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR. GENERAL OPERATING:
3, General Obligation Bonds and Interests
4. Contractual Obligations"
5. Capital Expenditures"
6. Refunds/Abatements'
7. Other' (specify):
3.177
mills
3.177
.002
mills 832, 547.88
832, 547.88
mills $
mills
mills $
mills $
524.11
mills $
mills
Contact person:
(print)
Signed:
TOTAL:
Sum of General Operating
Natalie Wertz
Daytime
phone: (970)
o - _ \. C.\--3-/ Title:
mills
506-8566
Finance Manager
Include one copy of this tax entity's completedform when filing the local government's budget by January 31st, per 29-1-113 a.R.S., with the
7
i
I If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form
for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution.
2
Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of
Form DLG57 on the County Assessor's FINAL certification of valuation),
Page 1 of 4
61
DLG 70 (Rev. 6/16)
CERTIFICATION OF TAX LEVIES, continued
THIS SECTION APPLIES TO TITLE 32 ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES
FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 .H.S.). Taxing entities that are
Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the
Board of County Commissioners, one each for the funding requirements of each debt (32-14603, C.R .)
Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation
bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively.
CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT:
BONDS':
1, Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
2. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
CONTRACTS':
3. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
4. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
N/A
IllitleaTerfrPrT
N/A
Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603, CR,Sp
Page 2 of 4
62
DLG 10 (Rev.6/1 6)
Notes:
A Taxing Entity -A jurisdictionauthorized by law to impose ad valorem property taxes on taxable property
located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a
taxing entity is also a geographic area formerly located within a taxing entity 's boundaries for which the county
assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of
financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an
area of excluded property formerly within a special district with outstanding general obligation debt at the time of
the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general
obligation debt service is administered by another local governments.
B Governing Body ---The board of county commissioners, the city council, the board of trustees, the board of
directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy.
For example: the board of county commissioners is the governing board ex officio of a county public
improvement di strict (PIO); the board of a water and sanitation district constitutes ex officio the board of directors
of the water subdistrict.
c Local Government - For purposes of this line on Page 1 of the DLG 70, the local government is the political
subdivision under whose authority and within whose boundaries the taxing entity was created. The local
government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of
this form:
1. a municipality is boththe local government and the taxing entity when levying its own levy for its entire
jurisdiction;
2. a city is the local government when levying a tax on behalf of a business improvement district (BID)
taxing entity which it created and whose city council is the BID board;
3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire
district levies property taxes.
4. a town is the local government when it provides the service for a dissolved water district and the town
board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a
levy for the annual debt service on outstanding obligations.
1) GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed
valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a
downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The
board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed
Value found on Line 2 of Form DLG 57.
Certification of valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one
similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this
certification no later than August 25th each year and may amend it, one time, prior to December 10t'. Each entity
must use the FINAL valuation provided by assessor when certifying a tax levy.
F TIF Area -A downtown development authority (DDA) or urban renewal authority (URA), may form plan
areas that use Max increment financing" to derive revenue from increases in assessed valuation (gross minus net,
Fonn DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or IRA receives
the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross
assessed value after subtracting the taxing entity s revenues derived from its mill levy applied against the net
assessed value.
G NET Assessed Value -The total taxable assessed valuation from which the taxing entity will derive revenues
for its uses. It is found on Line 4 of Form DLG 57, Please Note: A downtown development authority (DDA)
may be both a taxing entity and have also created its own TIF area and/or have a URlik. TIF Area within the
DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their
certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the
DDA's TIF Area, including the DDA's own operating levy.
Page 3 of 4
63
DLG 70 (Rev16/16)
H General Operating Expenses (DLG 70 Page 1 Line 1) The levy and accompanying revenue reported on
Line 1 is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for
purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire
pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved,
use Line 7 (Other).
'Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) The Temporary General Property Tax
Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for
general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies
(non -general operations) certified on this form because these levies are adjusted from year to year as specified by
the provisions of any contract or schedule of payments established for the payment of any obligation incurred by
the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b),
C.R.S.
General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) — Enter on this line the total levy required to
pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue
levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the
provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must
complete Page 2 of the DLG 70.
Contractual Obligation (DLG 70 Page 1 Line 4) If repayment of a contractual obligation with property tax
has beenapproved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on
this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the
amount of revenue required for such purpose as specified by the provisions of any contract or schedule of
payments.
L Capital Expenditures (DLG 70 Page 1 Line 5) These revenues are not subject to the statutory property tax
revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1-
301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29-
1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should
be entered on Line 5.
M Refunds/Abatements (DLG 70 Page 1 Line ).The county assessor reports on the Certification of ` Valuation
(DLG 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior
year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes
originally charged to them due to errors made in their property valuation. The local government was due the tax
revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since
the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement
revenue. An abatementirefund mill levy may generate revenues up to, but not exceeding, the refund/abatement
amount from Form DLG 57 Line 11.
1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more
than one county, as with all levies, the abatement levy must be uniform throughout the entity's boundaries
and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is
located in more than one county, first total the abatement/refund amounts reported by each county
assessor, then divide by the taxing entity's total netassessed value, then multiply by 1,000 and round
down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This
results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the
taxing entity is located even though the abatement/refund did not occur in all the counties,
Other (DLG 70 Page 1 Line 7) Report other levies and revenue not subject to 29-1-301 C.R.S. that were not
reported above. For example: a levy for the purposes of television relay or translator facilities as specified in
sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter -approved fire pension levy; a
levy for special purposes such as developmental disabilities, open space, etc.
Page 4 of 4
64
DLG 70 (Rev.6/I 6)
LEASE -PURCHASE SUPPLEMENTAL SCHEDULE TO THE
ADOPTED BUDGET (29-.1-103(3)[D), C.R.S.
BUDGET YEAR 2025
The Supplemental Schedule must present information separately for all lease -purchase
agreements involving real property and all lease purchase agreements for non -real
property.
I. REAL PROPERTY LEASE -PURCHASE AGREEMENTS:
Description of real Property Lease -Purchase:
Lease of Library Facilities: Year
Total maximum payment liability for all Real Property
Lease Purchase Agreements over the entire terms of all
such agreements, including all optional renewal terms:
Amount
2025 $
$
II. ALL LEASE -PURCHASE AGREEMENTS NOT INVOLVING REAL PROPERTY
Description of Lease -Purchase Item(s):
Description of Lease -Purchase Agreement(s):
Year Amount
Total amount to be expended for all Non -Real Property
Lease Purchase Agreements in Budget Year: 20 $
Total maximum payment liability for all Non -Real Property
Lease Purchase Agreements over the entire terms of all such
Agreements, including all optional renewal terms:
$
65
OVERVIEW OF CAPITAL IMPROVEMENT PROGRAM PROCESS
It is the practice of the High Plains Library District (HPLD) to develop, maintain, and revise when
necessary a continuing Capital Improvement Program (CIP). The CIP covers a five-year planning
horizon, identifying infrastructure and facility projects that the District plans to undertake.
Defining a Capital Improvement
To be included in the CIP, projects need to meet one of the following criteria:
• Construction of a new District asset or expansion of an existing District -owned facility,
including preliminary planning and surveys, cost of land (if applicable), staff and contractual
services for design and construction, and related furnishings and equipment.
• Initial acquisition of a major equipment system, which will become a District asset that has a
cost of $10,000 or more and a useful life of at least three years.
• Major renovation or rehabilitation of an existing District -owned facility that requires an
expenditure of $10,000 or more and will extend the life of the original District asset. Exceptions
have been made for inclusion of a few projects that do not meet the above criteria to make them
more visible to the public and the HPLD Board of Trustees (BOT).
Steps from Submittal to Approval
The CIP process begins with the District's annual Budget kick-off meeting with all Directors and
Managers. The Directors and Managers are given the months of July and August to develop
their CIP requests and review future year requests based on their assessment of needs. The
2025 - 2029 Program includes projects that are pay-as-you-go funded with operating funds and
allocation of fund balance. The Finance Department reviews all requests for funding availability
and reasonableness.
Summary of Expenditures and Funding
The approved five-year CIP for Fiscal Years 2025 through 2029 totals approximately $56.64
million. The 2025 budget includes funds to construct a library in Mead, and remodel and
improve district -owned facilities. Funding will be from 2025 revenue and the fund balance in
the General Fund.
Impact on the Operating Budget
The completion of many projects is the beginning of recurring costs for the operating budget.
All projects included in the first year of the Capital Program are funded in the 2025 recommended
budget. Projects included in the subsequent years (2026-2029) will be approved by the BOT in
concept only. The Program will be updated annually to address specific needs as they arise or
as the BOT goals and policies change.
Thus, it is important for the reader to understand that the District's BOT is not committing funds
for any projects beyond the 2025 year.
67
CAPITAL IMPROVEMENT PROGRAM
Location/Item
Description
2025
2026
2027
2028
2029
RTU1, RTU2,
RTU3,
RTU4
$
474,000
Sun Shade
for
play
area
$
16,000
Podium
$
7,500
Total
$ 497,500
$ -
$ -
$ -
$ -
1
RTU
1,
2,
and
3
258,000
Exhaust
Fans
-
EF1,
2, and
3
8,000
Sun
shades
for
children's
patio area
$
6,000
Total
$
6,000
$ -
$ 8,000
$ 258,000
$ -
IStrict
Support
Services
New
Tech
Eqpt
(Computer,
Phone,
Server...)
$
2,121,944
$ 30,000
$ 40,000
$ 40,000
$ 50,000
Repair,
replacement
& new
equipment
$
70,000
$ 70,000
$ 80,000
$ 80,000
$ 100,000
Workforce
Development
Vehicle
$ 150,000
$ 150,000
Facilities
Truck
$ 60,000
RTU
2
$ 142,000
RTU
1,
3,
and
4
and
exhaust
fan 1
$ 221,898
Special
projects
(Facilities)
$ 50,000
$ 50,000
$ 50,000
$ 50,000
$ 50,000
Special
projects
(IT)
$
-
$ 50,000
$ 50,000
$ 50,000
$ 50,000
Total
$ 2,451,944
$ 492,000
$ 220,000
$ 441,898
$ 250,000
RTU
3
8,000
Base
Mounted
Pump
- B1
& B2
36,000
Relief
Fans
- RF 1,
2, 3,
& 4
$ 32,000
Exhaust
Fans - EF1,
2,3,
& 4
$ 8,000
Total
$
-
$ -
$ 76,000
$ 8,000
$ -
Regional
`
Roof
230,000
CU2
cooling
unit
2 IT
room
$ 4,000
Parking
lot
$ 22,000
Total
$ 22,000
$ -
$ -
$ 234,000
$ -
iverside
Library
Expanding
LA
area
- moving
wall
$ 50,000
A/C
split
unit
$ 16,000
Total
$ 66,000
$ -
$ -
$ -
$ -
Total
$
-
$ -
$ -
$ -
$ -
Mead
Erie
Opening
Day
Collection
$ 510,000
$ 950,000
Total
$ 510,000
$ -
$ 950,000
$ -
$ -
Carbon
Valley
Regional
Library
renovations
$ 1,413,000
Farr
Regional
Library
renovations
$ 740,000
DSS
Expansion
and
Archive
$ 15,000,000
$ 5,000,000
Mead
$ 10,000,000
$ 4,000,000
Erie
$ 2,000,000
$12,000,000
Total
$ 27,153,000
$ 9,000,000
$ -
$ 2,000,000
$12,000,000
Grand
Total
$ 30,706,444
$ 9,492,000
$ 1,254,000
$ 2,941,898
$12,250,000
68
CAPITAL IMPROVEMENT PROGRAM
Opening
Day Collection:
Mead
$ 510,000
Equipment
/ Furniture
> $5,000
Carbon
Valley
$
7,500
Sub total
$ 517,500
New
Computers
& Other
Technology:
IT
projects
$ 2,121,944
Sub total
$ 2,121,944
Capital
Improvements:
DSS Expansion and
Archive
$ 15,000,000
Carbon
Valley
improvements
$ 1,903,000
Centennial
Park
improvements
$ 6,000
DSS improvements
$ 330,000
Erie improvements
$ -
Farr improvements
$ 762,000
Grover
$
-
Riverside
improvements
$ 66,000
Mead
$ 10,000,000
Sub
total
$ 28,067,000
Total
Capital
outlay
$ 30,706,444
Opening
Day Collection
$ 510,000
Equipment
& Furniture
> $5,000
$ 7,500
New
Computers
& Other
Technology
$ 2,121,944
Capital
Improvements
$ 28,067,000
$ 30,706,444
Opening
Day Collection
Equipment
&
Furniture > $5,000
New
Computers
& Other
Technology
Capital
Improvements
69
01-xxxx-50-01
Board
of
/
Trustees
Expense
Account
Actual
2023
YTD
6/30/2024
I
Budget
2024
Budget
2025
Planned
2026
6220 -
Minor
Equipment/Furniture
<$5k
6221
-
E
-book
Readers
6236 - Janitorial
supplies
6249 - Operating
supplies
139
30
750
750
800
6250 -
Bib
Processing
Supplies
6310
-
Postage
6320 -
Printing
6340 -
Memberships
300
300
300
6345 •
Public
Relations
6358 -
Programs
6362 -
Electric
6364
- Water
and
sewer
6365 -
Natural
gas
6367 -
Phones
6369 -
Disposal
Services
6379 -
Professional
Contracts
6380 - Gasoline,
Motor
Oil,
Lubricants
6382 -
Repair
maint.
-
building
6384
-
Repair
maint.
- vehicles
6385 -
Repair
maint.
- office
equipment
6387 -
Repair,
maint.,
replacement
/ computer
6388 -
Repair
maint.
- on-line
computer
6389 -
Repair
maint.
- other
equipment
6394
-
and
Mileage
2,419
497
2,800
2,800
2,900
Travel
6396 -
Meetings
924
215
3,500
2,000
2,100
6397 - Out
-of
& Conferences
557
77
1,000
500
500
Training
-House
6480
- Software
6495
- Other
Expense
6510
-
Insurance
6520
-
Equipment
Rentals
6940
-
Improvement
to
Buildings
6952
-
Equip/furniture-over
$5000
6954
-
New
Computers
& other
technology
4,039
819
8,350
6,350
6,600
Total
71
01-xxxx-50-02
Executive
Director
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
6220 •
Minor
Equipment/Furniture
<$5k
150
6221
•
E
-book
Readers
6236 • Janitorial
supplies
6249
• Operating
supplies
45,481
1,725
1,200
1,200
1,300
6250 •
Bib
Processing
Supplies
6310 •
Postage
6320 •
Printing
6340
•
Memberships
397
150
1,200
1,200
1,200
6345
•
Public
Relations
6358 •
Programs
6362
•
Electric
6364 • Water
and
sewer
6365 •
Natural
gas
6367 •
Phones
6369 •
Disposal
Services
6379 •
Professional
Contracts
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
- building
6384 •
Repair
maint.
- vehicles
6385 •
Repair
maint.
- office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
6394
and
Mileage
1,825
1,544
3,500
3,500
3,750
• Travel
6396 •
Meetings
2,515
3,500
3,500
3,500
6397 • Out
-of
-House
Training
& Conferences
1,996
297
1,200
1,200
1,200
6480 • Software
6495
• Other
Expense
100,000
100,000
6510
•
Insurance
6520
•
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952
-
Equip/furniture-over
$5000
6954 •
New
Computers
& other
technology
Total
52,214
3,716
10,600
110,600
111,100
72
01-xxxx-50-03
Associate
Directors
•
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
6220 •
Minor
Equipment/Furniture
<$5k
200
,
20,200
200
6236 • Janitorial
supplies
6249
• Operating
supplies
1,227
397
995
495
525
6250 •
Bib
Processing
Supplies
6310 •
Postage
42
10
10
6320 •
Printing
6340
•
Memberships
451
1,010
450
450
6345
•
Public
Relations
6358 •
Programs
78,041
59,387
86,300
204,300
204,300
6362
•
Electric
6364 • Water
and
sewer
6365 •
Natural
gas
6367 •
Phones
6369 •
Disposal
Services
6379 •
Professional
Contracts
33,618
19,629
40,450
12,140
12,140
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
- building
6384
•
Repair
maint.
- vehicles
6385 •
Repair
maint.
- office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
6394
•
and
Mileage
396
373
1,500
1,020
1,020
Travel
6396 •
Meetings
298
500
500
500
6397 • Out
-of
-House
& Conferences
Training
6480 • Software
6495 • Other
Expense
768
5,000
6,000
6,000
6510
•
Insurance
6520
•
Equipment
Rentals
6940 •
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954
•
New Computers
& other
technology
Total
114,841
79,786
135,955
245,115
225,145
73
01-xxxx-10-00
Centennial
Park
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
6220 -
Minor
Equipment/Furniture
<$5k
1,050
4,560
10,950
7,550
4,100
6221
•
E
-book
Readers
6236 - Janitorial
supplies
6249 - Operating
supplies
16,207
11,932
18,900
20,200
20,100
6250 s
Bib
Processing
Supplies
6310
-
Postage
10
8
124
1,314
114
6320 -
Printing
6340 -
Memberships
175
150
550
500
500
6345 -
Public
Relations
6358 -
Programs
6362
-
Electric
44,541
18,056
52,000
52,000
53,000
6364
- Water
and
sewer
3,138
999
5,500
5,500
6,000
6365 -
Natural
gas
12,675
4,572
15,000
15,000
16,000
6367 -
Phones
6369 -
Disposal
Services
8,114
3,952
9,000
9,000
10,000
6379 -
Professional
Contracts
58,963
38,490
68,640
70,720
74,880
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 -
Repair
maint.
-
building
6384
-
Repair
maint.
- vehicles
6385 -
Repair
maint.
- office
equipment
6387 -
Repair,
maint.,
replacement
/ computer
6388 -
Repair
maint.
- on-line
computer
6389 -
Repair
maint.
- other
equipment
6394
-
and
Mileage
328
160
621
621
621
Travel
6395 -
In -House
Training
6396 -
Meetings
667
113
300
300
300
6397 - Out
-of
-House
& Conferences
25
Training
6480
- Software
6495
- Other
Expense
160
6510
-
Insurance
6520
-
Equipment
Rentals
6952
-
Equip/furniture-over
$5000
6954 -
New
Computers
& Other
Technology
6980 - Capital
improvements
Total
146,053
82,992
181,585
182,705
185,615
74
01-xxxx-15-00
Farr
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget A
2025
Planned
2026
6220 •
Minor
Equipment/Furniture
<$5K
1,282
1,750
2,000
2,000
6236 • Janitorial
supplies
6249
• Operating
supplies
9,660
4,363
11,000
13,000
13,000
6250 •
Bib
Processing
Supplies
6310
•
Postage
5
25
25
100
6320 •
Printing
6340 •
Memberships
94
200
200
200
6345 •
Public
Relations
6358 •
Programs
6362
•
Electric
55,733
15,888
70,000
70,000
71,000
6364 • Water
and
sewer
15,088
2,996
22,000
22,000
23,000
6365 •
Natural
gas
16,086
2,555
20,000
20,000
20,000
6367 •
Phones
6369 •
Disposal
Services
8,765
4,068
10,000
10,000
10,500
6379 •
Professional
Contracts
173
1,110
1,160
1,160
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
- building
6384
•
Repair
maint.
- vehicles
6385 •
Repair
maint.
- office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
12,000
11,000
6394
and
Mileage
98
261
201
201
• Travel
6396 •
Meetings
88
200
400
400
6397 • Out
-of
-House
Training
$ Conferences
6480
• Software
6495 • Other
Expense
6510 •
Insurance
6520 •
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952
•
Equip/furniture-over
$5000
6954 •
New
Computers
& Other
Technology
6980 - Capital
improvements
106,899
30,043
136,546
150,986
152,561
Total
75
01-xxxx-20-00
Carbon
Valley
A
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
22 -
6 0
Minor
n
o
r
Equipment/Furniture
<
$5
k
7 7
, 55
4
0 2
12
7
, 9 6
16,248
1
13,300
6221
-
E
-book
Readers
6224 - CVRL
Foundation
Purchases
6236 - Janitorial
supplies
6249 - Operating
supplies
13,115
7,864
16,370
16,500
16,500
6250 -
Bib
Processing
Supplies
6310
-
Postage
100
100
100
6320 -
Printing
6340
-
Memberships
50
750
1,050
1,050
6345
•
Public
Relations
6358 -
Programs
6362
-
Electric
41,136
15,829
55,000
55,000
55,500
6364
- Water
and
sewer
5,609
1,459
15,000
15,000
15,500
6365 -
Natural
gas
11,691
5,556
20,000
20,000
21,000
6367 -
Phones
6369 -
Disposal
Services
12,048
5,895
15,000
15,000
16,000
6379 -
Professional
Contracts
5,900
5,900
5,900
6380 - Gasoline,
Motor
Oil,
Lubricants
6382 -
Repair
maint.
- building
6384 -
Repair
maint.
- vehicles
6385 -
Repair
maint.
- office
equipment
6387 -
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 -
Repair
maint.
- other
equipment
5,000
5,000
5,000
6394
and
Mileage
1,094
628
3,275
3,275
3,275
- Travel
6396 -
Meetings
272
102
540
540
540
6397 - Out
-of
& Conferences
Training
-House
6480 - Software
6495
- Other
Expense
6510 -
Insurance
6520
•
Equipment
Rentals
6940
-
Improvement
to
Buildings
6952 -
Equip/furniture-over
$5000
7,500
6954 -
New
computers
& other
technology
6980 - Capital
improvements
6986 - Opening
Day Collection
Total
92,522
37,785
149,911
161,113
153,665
76
01-xxxx-30-00
Lincoln
Park
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Butt
2025
.
Planned
2026
6220 •
Minor
Equipment/Furniture
<$5k
6221
-
-book
Readers
E
6236 • Janitorial
supplies
6249 • Operating
supplies
2,400
6250 •
Bib
Processing
Supplies
6310
•
Postage
6320 .
Printing
6340 •
Memberships
6345 •
Public
Relations
6358 •
Programs
6362
•
Electric
9,103
569
9,000
6364 • Water
and
sewer
1,646
610
1,000
6365 •
Natural
gas
5,631
2,332
4,500
6367 •
Phones
6369 •
Disposal
Services
7,742
5,604
2,500
6379 •
Professional
Contracts
36,621
3,000
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
- building
6384 •
Repair
maint.
- vehicles
6385 •
Repair
maint.
- office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
6394 •
and
Mileage
Travel
6396 •
Meetings
6397 • Out -of
-House
&Conferences
Training
6480 • Software
6495 • Other
Expense
6510
•
Insurance
6520
•
Rentals
Equipment
6530 -
Lease /
Rent
Expense
6952
•
Equip/furniture-over
$5000
6954 •
New
computers
and
other
technology
6980 - Capital
improvements
Total
63,143
9,115
20,000
-
-
77
01-xxxx-35-00
LINC
C -
Library
INnovation
novation
Center
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
Expense
Account
6220 •
Minor
Equipment/Furniture
<$5K
7,291
.
9,270
9,224
3,690
-
6236 •
Janitorial
supplies
6249 •
Operating
supplies
42,067
27,863
69,800
69,800
69,800
6250 •
Bib
Processing
Supplies
6310 •
Postage
100
-
-
6320 •
Printing
6340 •
Memberships
50
350
300
300
6345 •
Public
Relations
6358 •
Programs
6362 •
Electric
85,855
27,149
60,000
60,000
61,000
6364
•
Water
and
sewer
6,922
6,024
18,000
18,000
19,000
6365 •
Natural
gas
40,472
20,327
50,000
50,000
51,000
6367 •
Phones
6369 •
Disposal
Services
13,379
9,744
20,000
20,000
21,000
6379 •
Professional
Contracts
59,485
53,496
94,380
113,152
113,152
6380 •
Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384 •
Repair
maint.
-
vehicles
6385 •
Repair
maint.
-
office
equipment
-
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
-
on-line
computer
6389 •
Repair
maint.
-
other
equipment
12,000
12,000
6394 •
Travel
and
Mileage
1,740
2,320
2,320
6396 •
Meetings
220
247
300
6397 •
Out
-of
-House
Training
$ Conferences
6480 •
Software
6495 •
Other
Expense
6510 •
Insurance
6520 •
Equipment
Rentals
6940 •
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954
•
New
Computers
& Other
Technology
6980 - Capital
improvements
255,741
154,120
323,894
349,262
349,572
Total
78
01-xxxx-40-00
Outreach
A
Expense
Account
Actual
2023
Budget
2024
I
Budget
2025
Planned
2026
I YTD
6/30/2024
I
6220 • Minor
Equipment/Furniture
<$5k
3,620
472
3,500
4,500
3,500
6236 • Janitorial
supplies
6249 •
Operating
supplies
18,928
5,823
15,000
10,000
11,000
6250 •
Bib
Processing
Supplies
6310
•
Postage
125
125
150
6320
•
Printing
6340
•
Memberships
503
1,200
650
650
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
6364
•
Water
and
sewer
6365
•
Natural
gas
6367
•
Phones
6369
•
Disposal
Services
6379
•
Professional
Contracts
25,115
10,684
46,900
68,761
44,641
6380
•
Gasoline,
Motor
Oil,
Lubricants
7,787
3,465
13,500
16,000
20,000
6382
•
Repair
maint.
-
building
6384
•
Repair
maint.
- vehicles
27,748
7,386
26,700
26,400
25,200
6385
•
Repair
maint.
- office
equipment
6387
•
Repair,
maint.,
replacement
/
computer
464
6388
•
Repair
maint.
- on-line
computer
6389
•
Repair
maint.
- other
equipment
6394
•
Travel
and
Mileage
5,172
846
5,500
5,600
6,000
6396
•
Meetings
565
77
1,200
750
750
6397
•
Out
-of
-House
Training
& Conferences
6410
•
Books
6480
•
Software
6495
•
Other
Expense
6510
•
Insurance
6520 •
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954 •
New
computers
& other
technology
6980 - Capital
improvements
Total
89,438
29,217
113,625
132,786
111,891
79
01-xxxx-45-00
Mead
Library
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
6220 •
Minor
Equipment/Furniture
45k
6221
•
E
-book
Readers
6236 •
Janitorial
supplies
6249 •
Operating
supplies
10,000
6250 •
Bib
Processing
Supplies
6310
•
Postage
6320 •
Printing
6340
•
Memberships
150
6345 •
Public
Relations
6358 •
Programs
6362 •
Electric
10,000
6364 •
Water
and
sewer
7,500
6365 •
Natural
gas
9,000
6367 •
Phones
6369 •
Disposal
Services
5,000
6379 •
Professional
Contracts
6380 •
Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384 •
Repair
maint.
-
bookmobile
6385 •
Repair
maint.
-
office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
-
on-line
computer
6389 •
Repair
maint.
-
other
equipment
6394 •
Travel
and
Mileage
300
6396 •
Meetings
100
6397 •
Out
-of
-House
Training
& Conferences
6495
•
Other
Expense
6510
•
Insurance
6520 •
Equipment
Rentals
6940 •
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954
•
New
Computers
& other
technology
Total
-
-
-
-
42,050
80
01-xxxx-71-00
Erie
A
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
6220
•
Minor
Equipment/Furniture
<$5k
5,827
5,310
11,220
26,750
22,750
6221
•
E
-book
Readers
6236 • Janitorial
supplies
6249
• Operating
supplies
11,414
5,732
16,750
19,300
19,300
6250 •
Bib
Processing
Supplies
6310
•
Postage
25
13
100
125
125
6320
•
Printing
6340
•
Memberships
89
405
405
405
6345 •
Public
Relations
6358 •
Programs
6362 •
Electric
33,529
11,801
50,000
50,000
51,000
6364 • Water
and
sewer
9,349
2,500
15,000
15,000
15,500
6365 •
Natural
gas
7,452
2,992
12,000
12,000
13,000
6367 •
Phones
6369 •
Disposal
Services
2,005
780
5,000
5,000
5,500
6379 •
Professional
Contracts
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384 •
Repair
maint.
- vehicles
6385 •
Repair
maint.
- office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
6394
and
Mileage
1,611
462
1,160
1,740
1,740
• Travel
6396 •
Meetings
300
450
450
6397 • Out -of
-House
& Conferences
Training
6480
• Software
6495
• Other
Expense
6510
•
Insurance
6520
•
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954 •
New
computers
& other
technology
6980 - Capital
improvements
71,301
29,590
111,935
130,770
129,770
Total
81
01-xxxx-72-00
Kersey
Library
Account
Actual
2022
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
Expense
6220 -
Minor
Equipment/Furniture
<$5k
1,674
763
10,200
7,500
3,000
6221
-
E
-book
Readers
6236 - Janitorial
supplies
6249 - Operating
supplies
1,962
267
2,560
3,160
4,360
6250 -
Bib
Processing
Supplies
6310
-
Postage
10
15
6320 -
Printing
6340 •
Memberships
10
150
150
200
6345 •
Public
Relations
6358 -
Programs
6362
-
Electric
3,354
1,075
5,000
5,000
5,500
6364 - Water
and
sewer
795
368
4,000
1,500
2,000
6365 -
Natural
gas
2,023
496
4,000
3,000
3,500
6367 5
Phones
6369 •
Disposal
Services
2,570
1,447
3,000
3,000
3,500
6379 -
Professional
Contracts
6380 - Gasoline,
Motor
Oil,
Lubricants
6382 -
Repair
maint.
- building
32
6384 -
Repair
maint.
- vehicles
6385 -
Repair
maint.
- office
equipment
200
250
250
6387 -
Repair,
maint.,
replacement
/ computer
6388 -
Repair
maint.
- on-line
computer
6389 -
Repair
maint.
- other
equipment
6394 -
and
Mileage
626
600
500
Travel
6396 -
Meetings
122
25
100
6397 - Out -of
-House
&Conferences
Training
6480
- Software
6495 • Other
Expense
6510
-
Insurance
6520
Equipment
Rentals
6530 •
Lease /
Rental
expense
6952
-
$5000
Equip/furniture-over
6954 -
New
computers
and
other
technology
6980 - Capital
improvements
Total
12,532
4,426
29,771
24,275
22,810
82
01-xxxx-73-00
Riverside
Library
& Cultural
Center
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
Expense
6220 •
Minor
Equipment/Furniture<$5k
2,940
718
5,500
15,000
5,000
6236 • Janitorial
supplies
6249 • Operating
supplies
7,876
3,715
12,500
12,650
12,650
6250 •
Bib
Processing Supplies
6310
•
Postage
126
10
158
159
159
6320 •
Printing
6340 •
Memberships
102
102
300
200
200
6345 •
Public
Relations
6358 •
Programs
6362 •
Electric
22,503
1,195
25,000
25,000
26,000
6364
• Water and sewer
3,333
603
8,000
8,000
8,500
6365 •
Natural
Gas
9,300
2,102
10,000
10,000
10,500
6367 •
Phones
6369 •
Disposal
Services
3,050
2,029
4,000
4,000
4,500
6379 •
Professional
Contracts
6380 • Gasoline,
Motor Oil,
Lubricants
6382 •
Repair
maint. - building
6384 •
Repair
maint. - bookmobile
6385 •
Repair
maint.
- office equipment
200
200
200
6387 •
Repair
maint.
- computer
6388 •
Repair
maint. - on-line
computer
6389 •
Repair
maint.
- other
equipment
6394
and
Mileage
180
148
1,000
500
500
• Travel
6395 -
In
Training
House
6396 •
Meetings
103
82
300
300
300
6397 • Out of
& Conferences
Training
House
6410
-
Books
6480
• Software
6495 • Other
Expense
6510
•
Insurance
6520 •
Equipment
Rentals
6952 •
Equip/furniture-over
$5000
6954 •
New computers
and other
technology
6980 - Capital
Improvements
Total
49,513
10,704
66,958
76,009
68,509
83
01-xxxx-74
-0 0 Grover
Library
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
i
2,600
1,000
6220 •
Minor
Equipment/Furniture
<$5k
6221
•
E -book
Readers
6236
•
Janitorial
supplies
6249
•
Operating
supplies
2,500
6,120
5,620
6250
•
Bib
Processing
Supplies
6310
•
Postage
6320
•
Printing
6340
•
Memberships
100 '
100
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
1,500
5,000
5,575
6364
•
Water
and
sewer
300
3,000
3,150
6365
•
Natural
gas
1,000
5,000
5,050
6367
•
Phones
6369
•
Disposal
Services
200
2,000
2,100
17,000
6379
•
Professional
Contracts
6380
•
Gasoline,
Motor
Oil,
Lubricants
6382
•
Repair
maint.
- building
6384
•
Repair
maint.
- bookmobile
6385
•
Repair
maint.
- office
equipment
6387
•
Repair,
maint.,
replacement
/ computer
6388
•
Repair
maint.
- on-line
computer
6389
•
Repair
maint.
- other
equipment
6394
•
Travel
and
Mileage
1,200
1,200
6396
•
Meetings
6397
•
Out
-of
-House
Training
& Conferences
6495
•
Other
Expense
6510
•
Insurance
6520
•
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952
•
Equip/furniture-over
$5000
6954
•
New
Computers
& other
technology
Total
-
-
22,500
25,020
23,795
84
01-xxxx-50-51
Administration
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024 I
Budget
2025
.
Planned
2026
6136 - Workers'
Compensation
63,186
51,018
88,000
95,000
100,000
6205 -
Bank
Service Charges
6220 •
Minor
Equipment/Furniture
<$5k
6236 • Janitorial
supplies
6249
• Operating
supplies
8,575
5,102
6,500
6,500
6,500
6250 •
Bib
Processing Supplies
6310
•
Postage
50
50
50
6320 •
Printing
6340
•
Memberships
1,238
2,697
6345
•
Public
Relations
6362 •
Electric
29,045
(14,963)
45,000
45,000
46,000
6364
• Water
and sewer
7,820
3,145
15,000
15,000
16,000
6365 •
Natural
gas
11,121
2,961
20,000
15,000
16,000
6367 •
Phones
6369 •
Disposal
Services
20,357
10,487
25,000
25,000
28,000
6378 -
High
Plains
RLSS
Courier
6379 •
Professional
Contracts
64,262
41,561
44,400
75,000
425,600
6385 •
Repair
maint.
- office equipment
6394
•
Travel
and
Mileage
6395 -
In -House
Training
6396 •
Meetings
9
6397 • Out
-of
-House
Training & Conferences
6398 -
fee
774,423
1,031,807
1,113,750
891,000
935,550
Treasurer's
6410
-
Books
6425
-
Periodicals
6480
• Software
6495
• Other
expense
170
1,200
6510
•
Insurance
175,972
171,720
200,000
225,000
230,000
6520 •
Equipment
Rentals
6530 •
Lease /
Rental
expense
6952 -
Equipment
/
furniture
over $5,000
6954
•
New
Computers
& other
technology
6980 - Capital
improvements
6985 -
Lease debt
service
Total
1,156,178
1,306,735
1,557,700
1,392,550
1,803,700
85
01-xxxx-50-53
Community
Relations
and
Marketing
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
_
Planned
2026
6220 S
Minor
Equipment/Furniture
<$5k
3,806
1,828
5,000
8,000
8,000
6221
-
E
-book
Readers
6236 - Janitorial
supplies
6249 S Operating
supplies
20,976
9,819
32,000
42,500
42,500
6250 -
Bib
Processing
Supplies
6310
-
Postage
87
100
100
100
6320 -
Printing
13,044
3,173
23,000
13,500
13,500
6340
-
Memberships
7,551
3,466
11,965
16,995
16,995
6345
-
Public
Relations
59,614
39,463
74,655
83,355
83,355
6358 S
Programs
6362
-
Electric
6364 5 Water
and
sewer
6365 5
Natural
gas
6367 -
Phones
6369 -
Disposal
Services
6379 -
Professional
Contracts
18,725
2,020
28,920
30,120
30,120
6380 - Gasoline,
Motor
Oil,
Lubricants
4,500
5,000
5,000
6382 -
Repair
maint.
- building
6384 -
Repair
maint.
- bookmobile
3,000
3,000
3,000
6385 -
Repair
maint.
- office
equipment
6387 -
Repair,
maint.,
replacement
/ computer
6388 -
Repair
maint.
- on-line
computer
6389 -
Repair
maint.
- other
equipment
6394
and
Mileage
932
592
1,250
600
600
- Travel
6396 -
Meetings
984
603
1,250
1,500
1,500
6397 - Out
-of
-House
& Conferences
Training
6480
- Software
6495
- Other
Expense
6510
-
Insurance
6520
-
Equipment
Rentals
6940
-
Improvement
to
Buildings
6952
-
Equip/furniture-over
$5000
6987 - Construction
- Graphics
Total
125,719
60,964
185,640
204,670
204,670
86
01-xxxx-50-54
- Information
Technology
and Innovation
Expense
Account
Actual
2023
YTO
6/30/2024
Budget
2024
Budget
2025
Planned
2026
6220 •
Minor
Equipment/Furniture
<$5k
1,365
3,834
5,000
7,600
6240
- Supplies
Resale
-
Flash
Drives
6249
• Operating
supplies
29,263
5,485
5,000
11,124
6250 •
Bib
Processing Supplies
6310
•
Postage
100
100
6320 •
Printing
6340
•
Memberships
210
660
10,830
11,342
11,342
6345
•
Public
Relations
6358 •
Programs
6362
•
Electric
6364
• Water and sewer
6365 •
Natural
gas
6367 •
Phones
160,903
150,406
397,550
492,609
492,609
6369 •
Disposal
Services
3,362
1,500
5,043
5,100
6379 •
Professional
Contracts
26,044
26,956
52,075
113,269
115,000
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint. - building
6384
•
Repair
maint. - bookmobile
6385 •
Repair
maint. - office
equipment
205,053
104,408
216,000
298,320
313,236
6387 •
Repair,
maint.,
replacement
/ computer
530,356
242,567
350,950
462,660
500,000
6388 •
Repair
maint. - on-line
computer
261,878
259,363
327,266
379,556
379,556
6389 •
Repair
maint. - other
equipment
1,410
1,340
132,500
126,263
130,000
6394
•
Travel
and
Mileage
9,115
2,924
21,500
34,320
36,000
6395 -
In -House
Training
6396 •
Meetings
75
24
250
400
400
6397 • Out -of
-House
Training & Conferences
6480
• Software
402,637
335,828
614,535
687,991
690,000
6495
• Other
Expense
6510
•
Insurance
6520
•
Equipment
Rentals
12,000
12,000
6952
•
Equip/furniture-over
$5000
37,400
6954
•
New
Computers
& other
technology
130,493
110,548
255,000
2,121,944
80,000
6980 • Capital
Improvements
6985 •
Lease
Total
1,758,802
1,285,105
2,390,056
4,764,541
2,765,243
87
01-xxxx-50-55
Human
Resources
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
1
6220 •
Minor
Equipment/Furniture
<$5k
525
1,200
1,000
1,000
6221
•
E -book
Readers
6236 •
Janitorial
supplies
6249 •
Operating
supplies
2,382
1,315
700
3,000
2,400
6250 •
Bib
Processing
Supplies
6310 •
Postage
6320 •
Printing
109
6340 •
Memberships
5,629
4,858
8,014
8,349
8,299
6345 •
Public
Relations
10,269
8,848
10,950
12,874
7,374
6358 •
Programs
6362 •
Electric
6364
•
Water
and
sewer
6365 •
Natural
gas
6367 •
Phones
6369 •
Disposal
Services
6379 •
Professional
Contracts
103,008
77,291
95,155
227,173
179,873
6380 •
Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384 •
Repair
maint.
-
bookmobile
6385 •
Repair
maint.
-
office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
-
on-line
computer
6389 •
Repair
maint.
-
other
equipment
6393 -
Tuition
Reimbursement
15,362
10,729
25,000
25,000
25,000
6394 •
Travel
and
Mileage
952
863
720
1,200
1,200
6395 -
In
-House
Training
34,206
8,598
39,600
53,000
53,000
6396 •
Meetings
470
100
200
200
6397 •
Out
-of
-House
Conference
&
Meetings
39,765
27,172
60,000
90,000
90,000
6480 •
Software
6495 •
Other
Expense
6510
•
Insurance
6520 •
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
Total
212,677
139,674
241,439
421,796
368,346
88
01-xxxx-50-56
Finance
Account
e
Actual
2023
YID
6/30/2024
Budget
2024
Budget _
2025
r
Planned
2026
Expense
6205 -Bank
Service
Charges
965
367
1,980
1,980
1,980
6220 •
Minor
<$5k
Equipment/Furniture
6221
•
-book
Readers
E
6236 • Janitorial
supplies
6249 • Operating
supplies
420
750
750
750
6250 •
Bib
Processing
Supplies
6310
•
Postage
990
1,095
1,125
6320 •
Printing
6340
•
Memberships
1,312
429
1,200
1,320
1,320
6345 •
Public
Relations
6358 •
Programs
6362 •
Electric
6364 • Water
and
sewer
6365 •
Natural
gas
6367 •
Phones
6369 •
Disposal
Services
6379 •
Professional
Contracts
75,831
47,921
78,525
130,405
133,155
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
- building
6384 •
Repair
maint.
- bookmobile
6385 •
Repair
maint.
- office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
6394 •
and
Mileage
295
115
393
402
414
Travel
6396 •
Meetings
6397 • Out
-of -House
& Conferences
Training
6480 • Software
6495 • Other
Expense
6510 •
Insurance
6520 •
Rentals
Equipment
6940
•
Improvement
to
Buildings
6952 •
$5000
Equip/furniture-over
6954 •
New
Computers
& other
technology
Total
78,823
48,832
83,838
135,952
138,744
89
01-xxxx-50-57
Foundation
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
Expense
Account
769
298
6220
•
Minor
Equipment/Furniture
<$5k
6221
•
E
-book
Readers
6236
•
Janitorial
supplies
6249
•
Operating
supplies
1,339
170
950
400
400
6250
•
Bib
Processing
Supplies
6310
w
Postage
29
550
550
550
6320
•
Printing
178
1,000
1,000
1,000
6340
-
Memberships
685
1,008
1,675
1,055
1,055
6345
•
Public
Relations
124
1,000
1,000
1,000
6358
•
Programs
6362
•
Electric
6364
•
Water
and
sewer
6365
-
Natural
gas
6367
•
Phones
6369
•
Disposal
Services
6379
-
Professional
Contracts
662
6380
•
Gasoline,
Motor
Oil,
Lubricants
6382
•
Repair
maint.
-
building
6384
•
Repair
maint.
-
bookmobile
6385
-
Repair
maint.
-
office
equipment
6387
-
Repair,
maint.,
replacement
/ computer
6388
-
Repair
maint.
- on-line
computer
6389
-
Repair
maint.
- other
equipment
6394
•
Travel
and
Mileage
142
176
900
900
900
6395
-
In
-House
Training
6396
•
Meetings
17
161
750
750
750
6397
•
Out
-of
-House
Training
& Conferences
6480
•
Software
2,712
2,735
10
4,248
3,650
3,650
6495
•
Other
Expense
6510
-
Insurance
6520 -
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954
- New Computers
& other
technology
Total
6,667
4,548
11,073
9,305
9,305
90
01-xxxx-50-58
Facilities
Services
Expense
Account
Actual
2023
YTD
6/30/2024
Budget
2024
Budget
2025
Planned
2026
6220 •
Minor
Equipment/Furniture
<$5k
5,000
5,000
5,000
6221
•
E -book
Readers
6236 • Janitorial
supplies
72,159
27,462
130,000
90,000
90,000
6249
• Operating
supplies
2,518
180
6250 •
Bib
Processing Supplies
6310
•
Postage
177
6320 •
Printing
6340
•
Memberships
3,000
3,000
3,000
6345
•
Public
Relations
6358 •
Programs
6362 •
Electric
6364
• Water
and sewer
6365 •
Natural
gas
6367 •
Phones
6369 •
Disposal
Services
6379 •
Professional
Contracts
856,145
425,295
932,000
982,000
932,000
6380 • Gasoline,
Motor
Oil,
Lubricants
3,363
1,443
6,000
6,000
6,000
6382 •
Repair
maint.
- building
450,188
222,008
500,000
650,000
650,000
6383 •
Repair
maint.
- grounds
200
6384
•
Repair
maint.
- vehicles
902
449
5,000
5,000
5,000
6385 •
Repair
maint.
- office
equipment
71
6387 •
Repair,
maint., replacement
/ computer
6388 •
Repair
maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
1,651
6394
•
Travel
and
Mileage
3,901
1,192
10,000
10,000
10,000
6396 •
Meetings
6397 • Out -of
Training & Conferences
-House
6480 • Software
6495
• Other
Expense
6510
•
Insurance
6520 •
Equipment
Rentals
2,000
2,000
2,000
6940
•
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
70,000
6954
•
New
Computers
& other
technology
6980 • Capital
Improvements
8,957,101
2,411,197
17,629,510
28,067,000
9,412,000
Total
10,
346,
725
3,0901877
19,
292, 510
29, 820, 000
11,115,
000
91
01-xxxx-50-59
Collection
Resources
Expense
Account
Actual
2023
YTD
6/30/2024
I
Budget
2024
Budget
2025
Planned
2026
6220
•
Minor
Equipment/Furniture
<$5k
1,019
626
3,300
3,300
3,300
6221
•
E
-book
Readers
6236
•
Janitorial
supplies
6249
•
Operating
supplies
1,326
772
9,650
9,650
9,650
6250
•
Bib
Processing
Supplies
147,652
61,925
238,769
244,069
244,069
6310
•
Postage
30,651
14,679
34,250
34,325
34,325
6320
•
Printing
6340
•
Memberships
18,895
60
400
400
400
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
6364
•
Water
and
sewer
6365
•
Natural
gas
6367
•
Phones
6369
•
Disposal
Services
6379
•
Professional
Contracts
353,726
144,884
428,200
427,700
427,700
6380
•
Gasoline,
Motor
Oil,
Lubricants
6382
•
Repair
maint.
-
building
6384
•
Repair
maint.
-
bookmobile
6385
•
Repair
maint.
- office
equipment
6387
•
Repair,
maint.,
replacement
/ computer
6388
•
Repair
maint.
- on-line
computer
6389
•
Repair
maint.
- other
equipment
6394
•
Travel
and
Mileage
1,925
1,015
2,580
2,580
2,580
6396
•
Meetings
100
100
100
6397
•
Out
-of
-House
Training
&
Conferences
6410
-
Books
556,255
274,054
552,000
554,000
554,000
6425
-
Newspapers
&
Periodicals
45,620
23,823
55,500
55,500
55,500
6430
-
Ebooks
90,759
91,580
155,000
165,000
165,000
6460
-
Compact
Discs
36,433
12,825
42,500
47,000
47,000
6480
•
Software
6490
-
DVD/BluRay
60,812
22,894
115,000
90,000
90,000
6495
•
Other
Expense
25,000
15,000
6496
-
Electronic
resources
430,637
362,763
574,000
630,000
630,000
6500
•
Platform
Fees
13,305
11,484
15,900
13,250
13,250
6510
•
Insurance
6520
•
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954 •
New
Computers
& other
technology
6986 - Opening
Day Collection
57,934
6,083
35,000
510,000
Total
1,846,949
1,029,467
2,262,149
2,811,874
2,291,874
92
Budget String Coding - Numeric Sort
The following format is used for coding expenses for purchase order requisitions and for future
budgeting:
Fund
■
■
Definitions:
Expense
■
■
■
■
Location Department
■
■
■
■
Project
■
■
■
■
• Fund: A fiscal and accounting entity with a set of accounts recording revenues and
expenditures of the entity.
• Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to
benefit the current fiscal period.
• Location: Various branch location or member library designations associated with a two -
digit code.
• Department: A two -digit code associated with District Support Services departments.
• Project: A four -digit code associated with special expenditure categories.
Coding Examples
Example One: 01-6220-50-51
01 General Fund 6220 —Minor Equipment 50 District Support Services 51 —Administration
Example Two: 01-6249-10-00
01=General Fund 6249=Operating Supplies 10=Centennial Park 00=No Department
Example Three*: 01-6358-10-00-1001
01=General Fund 6358 —Programs 10=Centennial Park 00=No Department
1010 —Centennial Park Programs
*In most instances you will not need to code for projects unless you have expenses specifically related to
an item on the project list.
94
Schedule of Budget Codes
Fund
IMP
Expense
Location Codes
a
Location Department
10 Centennial Park
15 Farr
20 Carbon Valley
30 Lincoln Park
35 LINC - Library INnovation Center
40 Bookmobile
45 Mead
50 District Support Services
70 Ault (Northern Plains)
71 Erie
72 Kersey Library
73 Riverside Library & Cultural Center
74 Grover
75 Eaton
80 Fort Lupton
85 Hudson
90 Johnstown (Glenn A. Jones)
95 Platteville
00 High Plains Library District
Project
Department Codes
00 None
01 Board of Trustees
02 Executive Director
03 Associate Director
51 Administration
53 Community Relations & Marketing
54 Infoimation Technology
55 Human Resources
56 Finance
57 Foundation
58 Facility Services
59 Collection Development
Program/Professional Contracts/Project Codes
Programs
1010 Centennial Park
1015 Farr
1020 Carbon Valley
1030 Lincoln Park
1071 Erie
1072 Kersey
1073 Riverside Library & Cultural Center
8001 Outreach
Projects
2012
2013
2014
3513
8501
Riverside Library & Cultural Ctr.
Lincoln Park
Energy Performance
Interlibrary Loan system
Spell Grant
6000 Tax Distribution to Member Libraries
Professional Contracts
5010
5015
5020
5030
5071
5072
5073
8002
Centennial Park
Farr
Carbon Valley
Lincoln Park
Erie
Kersey
Riverside Library & Cultural Ctr.
Outreach
95
6010 Contingency / An amount budgeted for
expenditures that cannot be foreseen and planned
for in the budget process because of an
occurrence of an unusual or extraordinary event.
6105 Third Party Health Insurance Payment /
Insurance payment for COBRA insurance
coverage.
6110 Salaries / Wages paid to employees who are
employed by the District.
6112 Life/Disability Insurance / Premium paid for
short-term and long-term, life and disability
insurance coverage.
6136 Worker's Compensation / Premium paid for
worker's compensation insurance policy to provide
medical care to employees in the case of a work
related accident.
6137 Dental Insurance / Premium paid for dental
insurance coverage as elected by employees.
6138 Medical Insurance / Premium paid for
medical insurance coverage as elected
by employees.
6139 Vision Insurance / Premium paid for vision
insurance coverage as elected by employees.
6140 Social Security / Social Security taxes paid
by the District on the employees' behalf.
6144 Retirement/401A/457 Expense / Employee
paid contribution to the 401A mandatory and 457
elective retirement plan.
6145 Legal Shield / Employee paid Legal
Services.
6146 Medicare / Federal withholding contribution
as part of social security program.
6148 Federal Unemployment Taxes / Amounts
paid by the District to provide unemployment
compensation benefits for employees.
6149 State Unemployment Taxes / Amounts paid
by the District to provide unemployment
compensation benefits for employees.
6200 Retirement Employer Contribution /
Amount paid by District to match employees'
contribution to the 401A retirement plan.
6203 Fees Other / Miscellaneous fees.
6205 Bank Services Charges / Fees paid for bank
services.
6220 Minor Equipment / Items costing less than
$5000, such as VCRs, projectors, televisions,
display units and typewriters.
6221 E Readers / Kindle Fires and IPads.
6224 Foundation Purchases / Items purchased
by the District that the Foundation has approved for
funding.
6236 Janitorial Supplies / Items used to clean
and supply facilities, such as floor finish, stain
remover, toilet tissue, paper towels, hand soap,
and vacuum bags.
6249 Operating Supplies / Items such as pens,
paper, tape, scissors, desk accessories, binders,
paper clips, security cases, seasonal decorations,
break room supplies, and craft supplies. Items
costing $100 and less.
6250 Tech Processing Supplies / Items
purchased for processing library collection items.
6310 Postage / Mailing costs for sending letters
and packages.
6320 Printing / Printing and copying of materials
for internal or external use.
6340 Memberships / Payment of membership
dues to professional organizations.
6345 Public Relations / Advertising expenses,
including recruitment ads, newspaper publications
and promotional items.
6358 Programs / Expenditures to promote and
conduct programs such as Summer Reading,
National Library Week and Children's Read Week.
May include prizes, arts and crafts, supplies,
decorations and refreshments.
6362 Electric I Expenditures for electrical services
provided by a public utility company.
6364 Water and Sewer / Expenditures for services
provided by public or private companies.
6365 Natural Gas / Expenditures for natural gas
services provided by a public utility company.
6367 Phones / Phone service charges paid to a
private utility company, including cell phones and
networking line connections.
6369 Disposal Services / Pick up and removal of
waste and recyclable materials.
6379 Professional Contracts / Payment for
services rendered by outside contractors
(organizations or individuals).
96
6380 Gasoline, Motor Oil, Lubricants / Expenses
for fuel and lubricants to operate District vehicles.
6382 Repair & Maintenance -Buildings I Materials
and supplies for the repair and maintenance of
District buildings. Includes light bulbs, paint,
lumber, and hardware supplies.
6384 Repair & Maintenance -Vehicles / Repair
and maintenance costs for District vehicles.
6385 Repair & Maintenance -Office Equipment /
Services, supplies and maintenance
agreements purchased to repair and maintain
office equipment, such as copy machines,
microfiche reader/printers and fax machines.
6387 Repair, Maintenance, Replacement -
Computer I Services, supplies and maintenance
agreements purchased to repair and maintain
computer equipment, such as monitors, central
processing units and printers. Also includes cost of
replacement computers.
6388 Repair & Maintenance -On-line Computer /
Cost of upkeep for the Dynix Horizon system.
6389 Repair & Maintenance -Other Equipment /
Services, supplies and maintenance agreements
purchased to repair and maintain any equipment
that is not otherwise classified.
6393 Tuition Reimbursement / Reimbursement
for classes taken by those employees continuing
their education.
6394 Travel & Mileage / Reimbursement for
mileage, parking, meals, and incidental
expenses incurred by a District employee when
conducting District business. This does not
include expenses incurred for conferences and
training.
6395 In -House Training / Costs of in-house
classes and seminars for staff needs.
6396 Meetings / Incidental expenses incurred
when hosting or attending meetings.
6397 Out -of -House Training & Conferences /
Expenses incurred for conference attendance, and
out -of -house training.
6398 Treasurer Fee / Fees paid to the county for
collection and distribution of property taxes.
6410 Books I Hardbound or softbound materials
purchased, not via a subscription.
6425 Periodicals / Printed materials purchased
with a subscription for magazines, newspapers, or
professional journals.
6430 E Books / Recorded audio materials in
cassette type form.
6460 Compact Discs / Recorded audio materials
including music in compact disk (CD) form.
6480 Software / Published software programs and
site licenses.
6490 DVD/Blue Ray / Recorded visual material in
DVD or Blue Ray format.
6495 Other Expense / Expenses not otherwise
classified.
6496 Electronic Resources / Subscription costs
for online databases.
6510 Insurance / Premiums paid for coverage of
bookmobiles, buildings, general liability and
Directors and Officers of the District.
6520 Equipment Rentals / Rental costs for
equipment rented by the District including
rentals of postage machine rental.
6952 Equipment/Furniture over $5000 /
Equipment or furniture items costing more
than $5000.
6953 RFID / Costs for the collection management
and inventory control system.
6954 New Computers & Other Technology /
Includes personal computers, monitors, printers,
and multi -functional equipment.
6980 Capital Improvements / Permanent repairs,
upgrades, remodel or improvements made to
enhance the appearance of a District building.
6985 Lease Payment / Payments made to lease
Library buildings. Debt service transfer for 2001
COPS and 2006 COPS.
6986 Opening Day Collection / Expenses
incurred in purchasing Library materials for
opening day inventory.
97
Budget Stringy Coding - Alpha Sort
The following format is used for coding expenses for purchase order requisitions and for future
budgeting:
Fund
■
■
Definitions:
Expense
■
■
■
■
Location Department
■
■
■
■
Pro i ect
■
■
■
■
• Fund: A fiscal and accounting entity with a set of accounts recording revenues and
expenditures of the entity.
• Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to
benefit the current fiscal period.
• Location: Various branch location or member library designations associated with a two -
digit code.
• Department: A two -digit code associated with District Support Services departments.
• Project: A four -digit code associated with special expenditure categories.
Coding Examples
Example One: 01-6220-50-51
01 General Fund 6220 —Minor Equipment 50 District Support Services 51 —Administration
Example Two: 01-6249-10-00
01=General Fund 6249=Operating Supplies 10=Centennial Park 00=No Department
Example Three*: 01-6358-10-00-1001
01=General Fund 6358 —Programs 10=Centennial Park 00=No Department
1001 Centennial Park Programs
*In most instances you will not need to code for projects unless you have expenses specifically
related to an item on the project list.
98
Schedule of Budget Codes
Fund
Expense Location
Location Codes
10 Centennial Park
15 Farr
20 Carbon Valley
30 Lincoln Park
35 LINC - Library INnovation Center
40 Bookmobile
45 Mead
50 District Support Services
70 Ault (Northern Plains)
71 Erie
72 Kersey Library
73 Riverside Library & Cultural Center
74 Grover
75 Eaton
80 Fort Lupton
85 Hudson
90 Johnstown (Glenn A. Jones)
95 Platteville
00 High Plains Library District
De
Dartment
De
Project
3artment Codes
00 None
01 Board of Trustees
02 Executive Director
03 Associate Director
51 Administration
53 Public Information
54 Information Technology
55 Human Resources
56 Finance
57 Foundation
58 Facility Services
59 Collection Development
Programs/Professional Contracts/Project Codes
Programs
1010
1015
1020
1030
1071
1072
1073
8001
Project
2010
2013
2014
3513
8501
Centennial Park
Farr
Carbon Valley
Lincoln Park
Erie
Kersey
Riverside Library & Cultural Center
Outreach - programming
Riverside Library & Cultural Ctr.
Lincoln Park
Energy Performance project
Interlibrary Loan system
Spell Grant
Professional Contracts
5010
5015
5020
5030
5071
5072
5073
8002
Centennial Park
Farr
Carbon Valley
Lincoln Park
Erie
Kersey
Riverside Library & Cultural Ctr
Outreach - professional contracts
Fund Code
01 General Fund I for the High Plains Library District
Expenditure Codes
6205 Bank Services Charges / Fees paid for bank for funding.
6410 Books / Hardbound or softbound materials
purchased, not via a subscription.
6980 Capital Improvements / Permanent repairs, upgrades,
remodel or improvements made to enhance the appearance of a
District building.
6460 Compact Discs / Recorded audio
materials including music, in compact disk (CD) form.
6010 Contingency / An amount budgeted for
expenditures that cannot be foreseen and planned for in the
budget process because of an
occurrence of an unusual or extraordinary event.
6137 Dental Insurance / Premium paid for dental insurance
coverage as elected by employees.
6369 Disposal Services / Pick up and removal of waste and
recyclable materials.
6490 DVD/Blue Ray / Recorded visual material in DVD or Blue
Ray format.
6430 EBooks / Recorded audio materials in cassette type form.
6362 Electric / Expenditures for electrical services provided by a
public utility company.
6496 Electronic Resources / Subscription on-line databases.
6221 E Readers / Includes Kindle and (pads.
6952 Equipment/Furniture over $5000 / Equipment or furniture
items costing more than $5000.
6520 Equipment Rentals / Rental costs for equipment rented by
the District including rentals of postage meter machines.
6148 Federal Unemployment Taxes / Amounts paid by the
District to provide unemployment
compensation benefits for employees.
6203 Fees — Other / Miscellaneous fees.
6224 Foundation Purchases / Items purchased by the District
that the Foundation has approved for funding.
6380 Gasoline, Motor Oil, Lubricants / Expenses for fuel and
lubricants to operate District vehicles.
6395 In -House Training / Costs of in-house classes and seminars
for staff needs.
6510 Insurance / Premiums paid for coverage of bookmobiles,
buildings, general liability and
Directors and Officers of the District.
6236 Janitorial Supplies / Items used to clean and supply
facilities, such as floor finish, stain remover, toilet tissue, paper
towels, hand soap, event, and vacuum bags.
6985 Lease Payment / Payments made to lease Library buildings.
Debt service transfer for
2001 COPS and 2006 COPS.
6145 Legal Shield / Employee paid Legal Services
6112 Life/Disability Insurance / Premium paid for short-term and
long-term, life and disability insurance coverage.
6138 Medical Insurance I Premium paid for medical costs for
insurance coverage as elected by employees.
6146 Medicare / Federal withholding contribution as part of social
security program.
6340 Memberships / Payment of membership dues to
professional organizations.
6396 Meetings / Incidental expenses incurred when hosting or
attending meetings.
6220 Minor Equipment / Items costing less than $5000, such as
VCRs, projectors, televisions, display units and typewriters.
6365 Natural Gas / Expenditures for natural gas services provided
by a public utility company.
6954 New Computers & Other Technology / Includes personal
computers, monitors, printers, and multi -functional equipment.
6986 Opening Day Collection / Expenses incurred in purchasing
Library materials for opening day inventory.
6249 Operating Supplies / Items such as pens, paper, tape,
scissors, desk accessories, binders, paper clips, security cases,
seasonal
decorations, break room supplies, and craft supplies. Items costing
$100 and less.
6495 Other Expense / Expenses not otherwise classified.
6397 Out -of -House Training & Conferences /
Expenses incurred for conference attendance and out -of -house
training.
6425 Periodicals / Printed materials purchased with a subscription
for magazines, newspapers, or professional journals.
6367 Phones / Phone service charges paid to a private utility
company, including cell phones and networking line connections.
6310 Postage / Mailing costs for sending letters and packages.
6320 Printing / Printing and copying of materials for internal and
external use.
6379 Professional Contracts / Payment for services rendered by
outside contractors (organizations or individuals).
6358 Programs / Expenditures to promote and conduct programs
such as Summer Reading, National Library Week and Children's
100
Read Week. May include prizes, arts and crafts supplies,
decorations and refreshments.
6345 Public Relations / Advertising expenses, including
recruitment ads, newspaper publications and promotional items.
6382 Repair & Maintenance -Buildings I Materials and supplies
for the repair and maintenance of District buildings. Includes light
bulbs, paint, lumber, and hardware supplies.
6387 Repair, Maintenance, Replacement- Computer / Services,
supplies and maintenance agreements purchased to repair and
maintain computer equipment, such as monitors, central
processing units and printers. Also includes cost of replacement
computers.
6385 Repair & Maintenance -Office Equipment
Services, supplies and maintenance agreements purchased to
repair and maintain office equipment, such as copy machines,
microfiche reader/printers and fax machines.
6388 Repair & Maintenance -On-line Computer / Costs of
upkeep for the Dynix Horizon system.
6389 Repair & Maintenance -Other Equipment
Services, supplies and maintenance agreements purchased to
repair and maintain any equipment that is not otherwise classified.
6384 Repair & Maintenance -Vehicles / Repair and maintenance
costs for District vehicles.
6144 Retirement/401A/457 Expense / Employee paid contribution
to the 401A mandatory and 457 elective retirement plan.
6200 Retirement — Employer Contribution / Amount paid by
District to match employees' contribution to the 401A retirement
plan.
6110 Salaries / Wages paid to employees who are employed by
the District.
6140 Social Security / Social Security taxes paid by the District
on the employees' behalf.
6480 Software / Published software programs and site licenses.
6149 State Unemployment Taxes /Amounts paid by the District
to provide unemployment compensation benefits for employees.
6000 Tax Distribution to Member Libraries
6250 Tech Processing Supplies / Items purchased for
processing library collection items.
6105 Third Party Health Insurance Payment /
Insurance payment for COBRA insurance
coverage.
6394 Travel & Mileage / Reimbursement for mileage parking,
meals, and incidental
expenses incurred by a District employee when conducting District
business. This does not include expenses incurred for conferences
and training.
6398 Treasurer Fee / Fees paid to the county for collection and
distribution of property taxes.
6393 Tuition Reimbursement / Reimbursement for classes taken
by those employees continuing
their education.
6139 Vision Insurance / Premium paid for vision insurance
coverage as elected by employees.
6364 Water and Sewer / Expenditures for services provided by
public or private companies.
6136 Worker's Compensation I Premium paid for worker's
compensation insurance policy to provide medical care to
employees in the case of a work related accident.
101
High Plains Library District
Proposed Budget
2025
Original Proposed Budget
Adjustments to Original Proposed Budget:
Adjusted property tax revenue
Adjusted distributions to members
Adjusted grant revenue
Adjusted salaries and benefits
Adjusted Carbon Valley and Farr remodel projects
Adjusted New Computers and Other Technology budget
Adjusted professional fees for the facilities master plan update
Adjusted professional fees for retreat consultant for SLT (senior leadership team)
Revenues
Revenue
Over / (Under)
Expenditures Expenditures
57,017,912.00 72,484,015.00 (15,466,103.00)
(179,013.00)
2,140.00
(110,247.00)
119,724.00
603,000.00
300,000.00
50,000.00
50,000.00
(179,013.00)
110,247.00
56,841,039.00 73,496,492.00 (16,655,453.00)
A - The proposed budget was prepared based on the preliminary information and estimates.
The final valuations were released by the county assessors in late November.
B - The final allocation of state grant funds for libraries was released after the proposed budget was presented.
C - Added 24 Library Associate hours for Erie and an additional Innovation Technician (Snap On Tools) for LINC
D - Adjusted the Carbon Valley and Farr remodel projects for schedule delays - less work done in 2024 than anticipated
E - Adjusted New Computers and Other Technology budget for Glenn A Jones MD Memorial Library's Milliken project
F - Adjusted professional fees for facilities master plan update
G - Adjusted professional fees for retreat consultant for SLT (senior leadership team)
A
A
B
C
D
E
F
G
103
High Plains Library District
Assessed and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
(in thousands of dollars)
Levy Vacant
Year Land
Residential
Property
I
Commercia
Property
Industrial
Property
Natural
Agricultural Resources
Oil & Gas
State
Assessed
Total
Taxable
Assessed
Value
Estimated Total
Actual Direct Tax
Taxable Value Rate
Assessed
Value as a
% of
Actual
Value
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
46,605
55,985
48,576
65,994
57,708
76,518
66,708
85,241
74,516
108,247
102,252
915,284
1,146,858
1,192,400
1,413,932
1,460,074
1,789,785
1,846,452
2,090,030
2,101,828
2,434,509
2,506,104
620,508
655,020
677,672
764,517
785,202
959,571
988,053
1,082,697
1,104,430
1,379,293
1,420,229
Source: Weld County Assessor's office
430,782
525,734
680,033
795,317
822,019
938,681
1,217,340
1,196,204
1,169,469
1,3571494
1,364,066
138,769
168,228
172,787
197,001
199,744
190,691
195,667
198,835
190,161
221,751
212,805
14,625
18,440
18,187
18,605
22,062
25,222
25,995
28,255
30,236
40,644
49,501
5,544,193
7,374,473
4,708,785
4,369,798
6,338,480
9,194, 058
8,297,234
4,928,653
10,426,829
14,963,302
10,479,847
710,011
740,461
771,524
813,039
814,026
893,660
1,036,480
1,183,431
1,409,193
958,323
1,002,358
8,420, 777
10,685,199
8,269,964
8,438,203
10,499,315
14, 068,186
13,673,929
10, 793, 346
16, 506, 662
21,463, 563
17,137,162
25, 523,496
31, 560, 980
29,936,864
35,327,035
38,645,508
48,245,043
49,819,777
50, 333, 570
58,634,935
71, 824,108
67, 854,483
3.249
3.249
3.249
3.249
3.249
3.177
3.177
3.177
3.177
3.177
3.177
32.992%
33.856%
27.625%
23.886%
27.168%
29.160%
27.447%
21.444%
28.152%
29.884%
25.256%
All Other
1,961,300
2,163,868
2,368,779
2,654,473
2,700,761
3,084,343
3,530,243
3,774,663
3,978,005
4,065,752
4,151,211
104
Assessed Value History
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0
2014 2015 2016 2017 2018 2019
Total Taxable Assessed Value
2020 2021 2022 2023 2024
Oil & Gas
105
Assessed Value by Property Category
$24,000,000
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
56,000,000
$4,000,000
$2,000,000
$0
1:
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Oil & Gas
Residential Property ■ All Other
106
High Plains Library District
Property Tax Levies and Collections
Last Ten Fiscal Years
(amounts expressed in thousands)
Collections
Levy Collect
Year Year
Total Tax Levy
for
Fiscal Year I
Collected within the Fiscal Year of
the Levy
Tax Amount 2
Percent of Levy
i
n
Subsequent
Years 3
Total Collections to Date
Tax Amount Percent of Levy
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Source:
1 Final Budget
2 YTD Treasurer's Tax Distribution
3 Not available for years not shown
21,063
27,320
35,255
26,930
27,390
33,949
45,044
43,095
34,032
51,878
68,940
21,038
26,882
35,223
26,870
27,352
33,870
44,671
42,893
33,999
51,233
68,736
99.9%
98.4%
99.9%
99.8%
99.9%
99.8%
99.2%
99.5%
99.9%
98.8%
99.7%
a
21,038
26,882
35,223
26,870
27,352
33,870
44,671
42,893
33,999
51,233
68,736
99.9%
98.4%
99.9%
99.8%
99.9%
99.8%
99.2%
99.5%
99.9%
98.8%
99.7%
107
High Plains Library District
Principal Taxpayers
December 31, 2023
2023
Taxable Assessed
Value
Percentage
of Total
Taxable
Assessed
Rank Value
Kerr-Mcgee Oil & Gas Onshore LP
P DC Energy Inc.
N oble Energy Inc.
Extraction Oil & Gas LLC
Civitas Resources Inc.
Crestone Peak Resources LLC
Bayswater Exploration and Production LLC
Verdad Resources LLC
Highpoint Operating Corporation
Kerr Mcgee Gathering LLC
Encana Oil & Gas (USA) Inc.
Petroleum Development Corp.
Bonanza Creek Energy Inc.
P ublic Service Company of Colorado (Xcel)
DCP Midstream LP
Carrizo Oil & Gas
Leprino Foods
Total Gross Taxable Assessed Valuation
Source: Weld County Assessor
3,066,233,530
2,885,278,780
2,627,218,810
834,498,710
704,112,510
664,396,360
624,072,140
578,888,910
535,460,370
510,511,950
$ 13,030,672,070
$ 21,463,563,070
1
2
3
4
5
6
7
8
9
10
14.29%
13.44%
12.24%
3.89%
3.28%
3.10%
2.91%
2.70%
2.49%
2.38%
60.71%
2014
Taxable
Assessed Value
Percentage
of Total
Taxable
Assessed
Rank Value
1,781,268,250
2 19.51%
1,973,801,920 1
127,427,700
389,820,220
309,929,470
285,524,130
235,758,770
179,351,570
107,845,270
99,121,120
$5,489,848,420
8
3
4
5
6
7
9
10
21.62%
1.40%
4.27%
3.39%
3.13%
2.58%
1.96%
1.18%
1.09%
60.13%
108
High Plains Library District
Principal Employers - Weld County
December 31, 2023
2023
Employees
Percentage
of Total
County
Rank Employment
JBS Swift Beef Company
Banner Health: Northern Colorado Medical Center
Vestas
Greeley Evans School District 6
Weld County Government
University of Northern Colorado
City of Greeley
UC Health
State Farm Insurance
Aims Community College
State of Colorado (includes UNC)
Haliburton Energy Services Inc.
Select Energy Services
Total Principal Employers
Other Employers
Total County Employment
6,000
3,560
2,710
2,258
1,823
1,488
1,145
1,060
950
934
21,928
148,725
170,653
1
2
3
4
5
6
7
8
9
10
3.52%
2.09%
1.59%
1.32%
1.07%
0.87%
0.67%
0.62%
0.56%
0.55%
0.00%
12.85%
87.15%
100.00%
Source: Weld County Annual Comprehensive Financial Report and Upstate Colorado
2014
Employees
Percentage
of Total
County
Rank Employment
4,654 1
2,885 3
2,150 5
2,400 4
1,447 7
850 9
1,790 6
3,811
1,030
752
21,769
105,962
127,731
2
8
10
3.64%
2.26%
1.68%
1.88%
1.13%
0.67%
1.40%
0.00%
2.98%
0.81%
0.59%
17.04%
82.96%
100.00%
109
High Plains Library District
Demographic and Economic Statistics
Last Ten Fiscal Years
Year
High Plains
Library District
Patron Population
Weld County
Population
Total
Personal Income
($ billions)
Per Capita Unemployment
Income Rate
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
251,308
257,157
259,688
268,307
270,901
290,103
298,361
302,022
300,565
310,855
269,785
274,487
284,876
294,397
304,435
323,637
331,895
340,018
345,152
358,111
8.35
10.74
10.60
11.20
12.50
14.70
15.30
12.70
21.00
17.30
31,657
27,047
42,787
42,701
44,080
46,172
50,198
52,054
56,553
58,860
3.90%
3.80%
3.80%
3.40%
2.70%
3.00%
7.20%
5.70%
3.00%
3.30%
Source: Upstate Colorado in cooperation with the University of Northern Colorado
and the State of Colorado demographer.
Library Research Service State of Colorado for HPLD population.
Weld County Annual Comprehensive Financial Report
Note: The HPLD Patron population is shown as a comparative to the Weld County population as the District's
service area approximates the boundary of Weld County.
110
NUMBER OF PEOPLE
Preliminary
700,000
600,000
500,000
400,000
300,000
200,000
100,000
•
183,074
223,432
•
for Weld County
•
254,230
374,917 •
• 423,208
284,855 •
331,423
YEAR
Forecast
470,249
•
•
514,801
2000 2005 2010 2015
2020
2025
2030
2035
2040
2045
2050
556,812 •
597,004
111
Population by Age Group Weld County
per Colorado State Demographer
45,831, 13%
■ Less than 18 ■ 18 to 24 25 to 44 45 to 64 ■ 65 & over
112
500,000
450,000
400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,000
0
Projected Weld County Population Change
per Colorado State Demographer
52,528
82,182
108,518
36,485
2025
73,16_i
108,415
132,664
41,573
2035
65 & Over
45 to 65
25 to 44
18 to 24
■ Under 18
113
High Plains Library District
Revenue and expenditure projection through 2033
General Fund
Revenues
Property tax percentages
All other revenue (except investments)
Earnings on investments
Revenues
TAXES
Property taxes - Weld Co. (1)
Property taxes - Boulder Co.
Specific Ownership taxes
TOTAL TAXES
OTHER REVENUE
Charges for services (Copier usage)
Fines, & fees
Earnings on investments
Grants
Contributions - In kind
Miscellaneous
TOTAL OTHER REVENUE
TOTAL REVENUE
Expenditures
Salaries
Benefits
Administrative services
Library materials
Facilities/operations
Tax Dist - Member Libraries
Capital outlay
Benefits % of Salaries
Salaries
Benefits
Administrative services
Library materials
Facilities/operations
Operating Expenditures
Tax Dist - Member Libraries
Capital outlay
Debt service (transfers out)
Capital projects (transfers out)
TOTAL EXPENDITURES
Excess of Revenues over
Expenditures
Fund Balance beginning
Fund Balance ending
0.77
2022
Actual
2023
Actual
1.53 1.32
2024
Budget
0.78 0.80 0.90 1.02 1.02 1.02 1.02
2025
Budget
2026
Projected
2027
Projected
2028
Projected
2029
Projected
2030
Projected
2031
Projected
2032
Projected
1.02 1.02
2033
Projected
$ 33,626,426 $
669,340
2,071,809
51,570,599 $ 68,032,591
646,204 907,398
2,263,182 1,440,000
$ 53,255,026
833,072
1,440,000
$ 42,604,021
666,458
1,500,000
$ 38,343,619
599,812
1,515,000
$ 39,110,491
611,808
1,530,150
$ 39,892,701
624,045
1,545,452
$ 40,690,555 $
636,526
1,560,906
41,504,366 $
649,256
1,576,515
42,334,454 $ 43,181,143
662,241 675,486
1,592,280 1,608,203
36,367,575
29,177
1,145,248
457,525
47,673
54,479,985 70,379,989 55,528,098
36,526
4,164,410
246,337
39,236
25,000
100,000
77,801
8,000
25,000
1,200,000
79,941
8,000
44,770,479
55,000
1,000,000
75,000
10,000
40,458,431
55,550
1,700,000
75,750
10,100
41,252,450
56,106
1,360,000
76,508
10,201
42,062,197
56,667
1,088,000
77,273
10,303
42,887,987 43,730,137
57,233
870,400
78,045
10,406
57,806
696,320
78,826
10,510
44,588,975 45,464,832
58,384
557,056
79,614
10,615
58,967
445,645
80,410
10,721
1,679,623
4,486,509
210,801 1,312,941
1,140, 000
1,841,400
1,502,814
1,232,242
1,016,085 843,461
705,669 595,744
$ 38,047,198 $ 58,966,494 $ 70,590,790 $ 56,841,039 $ 45,910,479 $ 42,299,831 $ 42,755,264 $ 43,294,439 $ 43,904,071 $ 44,573,599 $
45,294,644 $ 46,060,575
32.7%
2022
Actual
29.9%
2023
Budget
38.7%
2024
Budget
38.0%
2025
Projected
1.04
1.05
1.03
1.02
1.04
0.8
37.0%
2026
Projected
1.02
1.02
1.01
1.01
1.01
0.9
37.0%
2027
Projected
1.02
1.02
1.01
1.01
1.01
1.02
37.0%
2028
Projected
1.02
1.02
1.01
1.01
1.01
1.02
37.0%
2029
Projected
1.02
1.02
1.01
1.01
1.01
1.02
37.0%
2030
Projected
1.02
1.02
1.01
1.01
1.01
1.02
37.0%
2031
Projected
37.0%
2032
Projected
1.02
1.02
1.01
1.01
1.01
1.02
1.02
1.02
1.01
1.01
1.01
1.02
37.0%
2033
Projected
$ 8,772,256
2,866,324
3,600,349
1,403,241
2,018,257
$ 10,481,461
3,138,795
3,799,136
1,432,000
2,152,535
$ 12,840,559
4,967,413
5,510,500
1,509,900
2,238,125
$ 14,928,727
5,670,369
6,198,442
1,554,750
2,696,043
$ 15,675,166
5,798,029
6,523,240
1,554,750
2,709,975
$ 15,988,669
5,913,990
6,588,472
1,570,298
2,737,075
$ 16,308,443
6,032,269
6,654,357
1,586,000
2,764,445
$ 16,634,612
6,152,915
6,720,901
1,601,860
2,792,090
$ 16,967,304
6,275,973
6,788,110
1,617,879
2,820,011
$ 17,306,650
6,401,493
6,855,991
1,634,058
2,848,211
$ 17,652,783
6,529,522
6,924,551
1,650,398
2,876,693
$ 18,005,839
6,660,113
6,993,796
1,666,902
2,905,460
18,660,427
21,003,927
27,066,497 31,048,331 32,261,160 32,798,504 33,345,515 33,902,377
34,469,276
35,046,402
35,633,947 36,232,110
7,459,980
24,325,762
11,513,234
9,145,528
14,536,465 11,741,717 10,567,547
17,989,510 30,706,444 9,492,000
9,510,792
1,254,000
9,701,008
2,941,898
9,895,028
12,250,000
10,092,929
2,000,000
10,294,787
1,500,000
10,500,683 10,710,697
1,200,000 1,200,000
$ 50,446,169 $ 41,662,689 $ 59,592,472 $ 73,496,492 $ 52,320,707 $ 43,563,296 $ 45,988,421 $ 56,047,406 $ 46,562,205 $ 46,841,189 $
47,334,631 $ 48,142,807
(12,398,971)
77,011,262
64,612,291
Assumptions:
No mill levy increase for HPLD.
No additional debt after COPs were paid off in December 2019.
17,303,805
64,612,291
81,916,096
10,998,318
81,916,096
92,914,414
(16,655,453)
92,914,414
76,258,961
(6,410,228) (1,263,465)
76,258,961 69,848,733
69,848,733 68,585,268
(3,233,158)
68,585,268
65,352,111
(12,752,966)
65,352,111
52,599,144
(2,658,134) (2,267,591)
52,599,144 49,941,010
49,941,010 47,673,419
(2,039,987) (2,082,231)
47,673,419 45,633,432
45,633,432 43,551,201
114
Property Tax Assessment Rate Changes pursuant to 5B22-238
June 27/ 2022
Type
of
Property
Assessment
For
2022
Created
property
(payable
under
tax
Rates
in
SB21-293
years
2023)
—
Assessment
For
2023
Created
property
(payable
under
Rates
tax
in
SB22-238
—
For
Created
Assessment
property
(payable
under
tax
in
Rates
year
2025)
5B22-238
—
2024
Assessment
For
2025
2026)
property
(payable
&
tax
thereafter
Rates
year
2024)
year
in
Non-
residential
Hotels,
`lodging
motels
properties'
and
B&Bs—
29%
(Exempt
Actual
27.9%
first
$30,000
Value)
of
29%
29%
Renewable
Energy
Production
26.4%
26.4%
26.4%
29%
Agricultural
Property
26.4%
26.4%
26.4%
29%
Commercial,
Vacant, Industry
29%
(For improved
only: exempt
of
Actual
27.9%
commercial
first
Value)
$ 30,000
29%
29%
Oil
& Gas
87.5%
87.5%
87.5%
87.5%
Residential
apartments)
Multi
-family
housing (i.e.
6.80%
(Exempt
Actual
6.765%
first
$15,000
Value)
of
6.8%
7.15%
All
other
residential
property
6.95%
(Exempt
Actual
6.765%
first
$15,000
Value)
of
(set at
revenue
2023 & 2024
of
a level
reduction
$700
TBD
property
to
million)
hit a total
over the
tax years
7.15%
Backfill for Property Tax Year 2023 (3 tiers). (There is NO backfill for property tax year 2022 and 2024)
1.) Local governments in counties with over 300,000 people will be made whole for 65% of their lost revenue.
9 counties: Adams, Arapahoe, Boulder, Denver, Douglas, El Paso, Jefferson, Larimer and Weld
*Fire, library, sanitation & water districts, health service districts & municipalities within these counties will receive a higher percentage backfill. Those with an
assessed valuation of more than 10% will be made whole for 90% of their lost revenue. Those with an assessed valuation of less than 10% will be made whole for
100% of their lost revenue.
2.) Local governments in counties with a.) under 300,000 people and b.) an assessed valuation growth of over 10% will be made whole for 90% of their lost
revenue.
10 counties: Chaffee, Eagle, Elbert, Grand, Gunnison, Lake, Montrose, Park, San Miguel and Summit
3.) Local governments in counties with a.) under 300,000 and b.) an assessed valuation growth of under 10% will be made whole for 100% of their lost revenue.
Remaining 45 counties
CCI
COI ' an.A!)O c-OUNTI r.S. Irli:
EWmnt.-4drurwr•Em ocrr
115
Comparison: Non -School Local Governments, SB24-233 to HB24B-1001
Dianne Criswell, SDA Chief Legal Counsel
September 5, 2024
1. Residential Assessment Rates (RAR)
SB24-233
HB24B-1001
— as passed
Changes in HB24B-1001
•
•
6.7%
$55,000 exemption
from actual
value
Same
•
•
6.7%
$55,000 exemption
from actual value
PTY 2024
PTY 2025
Schools are de
-coupled
hereafter
Same de -coupling
Schools
•
than
If statewide
are de
5%,
-coupled
actual
RAR
=
value
6.15%
this year
change
and
is
thereafter
more
•
than
If statewide
5%,
actual value change is more
RAR = 6.4%
•
If statewide
actual
value
change is less than
RAR
= 6.15%
• If statewide
actual value change is
less
than
to
5%,
RAR
= 6.25%
or equal
to
5%, RAR = 6.25%
or equal
• 6.95%
• Non
actual
inflation
-school
homestead
value up to
exemption,
$700,000, indexed
10%
of
to
•
than
If statewide actual value
5%, RAR = 6.7%
change
is more
•
than
If statewide
5%,
actual
RAR
=
value
6.7%
change is more
PTY 2026
•
If statewide
to
actual value
5%, RAR
change
= 6.8%
is less
than
•
If statewide
to
actual
5%,
RAR
value
change is less than
= 6.8%
or equal
or equal
• Same
homestead
exemption
• Non
actual
-school
homestead
value up
to
exemption,
$700,000,
indexed
10%
of
to
inflation
116
2. Non -Residential Assessment Rates (AR)
Oil and gas are not included in the below
SB24-233
Changes
in HB24B-1001
HB24B-1001— as passed
• 27.9%
•
$30,000 exemption
from actual value
Same, but
also extends
reduction
to
lodging
• 27.9%
•
(including
$30,000 exemption
lodging
from actual
properties)
value
PTY 2024
properties
in PTY 2024
27%
Same
• 27%
PTY 2025
PTY 2026
25%
• 25% for improved
• 26% for most
other
commercial
nonresidential
and ag
• 25% for improved commercial and
ag
• 26% for most
other
nonresidential
25%
Same
• 25%
PTY 2027
117
3. Property Tax Limit — applies to non -school, non -home rule, local governments
SB24-233
Changes in HB24B-1001
HB24B-1001
— as passed
Starts
in Property Tax Year (PTY) 2025
Same
Starts
in Property
Tax Year (PTY) 2025
5.5% annual
10.5% over 2 -year assessment cycle
10.5%
over 2 -year assessment cycle
Growth
• The
is from:
"qualified
property
tax
revenue" collected
Growth
from the
Property
Tax Limit
is from:
Base = PTY2023 tax
reimbursement
annually,
year
compounding
(backfill);
limit
revenue
changes
plus state
by
5.5%+
• The
and
"qualified
retained
from
property
whichever
tax revenue" collected
property tax
year
in
and
retained
from
whichever
property tax
year in
a previous
assessment
cycle
for which
the
local
a
previous assessment
cycle
for which
the local
government
collected
the
most revenue,
plus
government
collected
the
most
revenue, plus
• Any
"carry over amount"
(which is any amount
• Any
"carry over amount"
(which is any amount
that
was under the
10.5%
that
was not
collected
in
that
the
was
last
under
assessment
the
10.5% that
cycle as
tax
was not
revenue)
collected
in
the
last
assessment
cycle
as tax
revenue)
Exclusions
from revenue:
Exclusions
from revenue — same, but
for:
Exclusions
from revenue:
• Revenue
from new mills is amended to
be local
• New
construction
• New
• Changes
construction
in
law
for
property tax
classification
• Changes
in law
for property
tax
classification
ballot
measures approved by voters
on or after
• Annexation/inclusion
• Annexation/inclusion
November
5, 2024 (if HB24B-1001
takes effect)
• Clarification
that
revenue from a TIF expiration
• Revenue from a TIF expiration
• Revenue from a
TIF
expiration
(including
also
Article
• Adds
Ownership
•
a
applies
separate
that
31
revenue
to
of
Tax
Part
Title
section
is
8
30.
attributable
excluded.
(not
of
Article
in
list
25
to Specific
of
of Title
exclusions),
31
and
• Previously omitted
property
clarification
in HB24B-1001)
• Previously
• Abated
• Revenue
omitted
or refunded
from previously
property
revenue
exempt
property
• Abated
• Revenue
or refunded
from previously
revenue
exempt
property
• Revenue from oil and gas
• Revenue
• Bond
• Revenue
• Revenue
• Revenue
after
November
from
or other
attributable
expended
from
oil
contractual
new
and
5,
for
mills
2024
to
gas
Specific
declared
payments
approved
disasters
Ownership
by
voters
Tax
on or
• Bond or other contractual
• Revenue from new
mills
approved
payments
by voters
after
adds
are
that
exempt.
revenue expended
for declared disasters
SB24-233 takes
Proclamation
effect
(upon
Governor's
118
GLOSSARY
Abatement - A complete or partial cancellation of a levy imposed by a government.
Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred,
as opposed to when cash is received or spent.
Ad Valorem - Commonly referred to as property taxes, are levied on both real and personal property
according to the property's valuation and the mill levy (tax) rate.
Annual Comprehensive Financial Report - An annual financial report of the government's fiscal
condition, which includes a minimum of three parts: 1) Introductory section providing background on
the government, 2) Financial section including the combined general purpose financial statements and
notes, and 3) Statistical section comprising 15 or more tables of non -audited information composed of
10 -year trend data on revenues, expenditures and tax collections.
Appropriation - A legal authorization to incur obligations and to make expenditures for specific
purposes.
Assessed Valuation - The valuation set upon real estate and certain personal property by the County
Assessor as a basis for levying property taxes.
Asset - Resources owned or held by a government which have monetary value.
Audit - A systematic collection of the sufficient, competent evidential matter needed to attest to the
fairness of management's assertions in the financial statements or to evaluate whether management
has efficiently and effectively carried out its responsibilities. The auditor obtains this evidential matter
through inspection, observation, inquiries and confirmations with third parties.
Available (Undesignated) Fund Balance - This refers to the funds remaining from the prior year which
are available for appropriation and expenditure in the current year.
Balance Sheet - The financial statement disclosing the assets, liabilities and equity of an entity at a
specified date in conformity with GAAP (Generally Accepted Accounting Principles).
Balanced Budget - A budget where budgeted expenditures do not exceed budgeted revenues plus
beginning fund balance.
Basis of Accounting - A term used to refer to when revenues, expenditures, expenses, and transfers
and the related assets and liabilities — are recognized in the accounts and reported in the financial
statements.
Bond - A long term IOU or promise to pay. It is a promise to repay a specified amount of money (the
face amounts of the bond) on a particular date (the maturity date). Bonds are primarily used to finance
capital projects.
Budget - A plan of financial activity for a specific period of time (fiscal year or biennium) indicating all
planned revenues and expenses for the budget period.
Budget Message - A general discussion of the proposed budget as presented in writing by the budget -
making authority to the governing body. The budget message should contain an explanation of the
120
principal budget items, an outline of the government's experience during the past period and its
financial status at the time of the message and recommendations regarding the financial policy for the
coming period.
Budgetary Basis - This refers to the basis of accounting used to estimate financing sources and uses in
the budget. This generally takes one of three forms: GAAP, cash, or modified accrual.
Budget Calendar - The schedule of key dates which a government follows in the preparation and
adoption of the budget.
Budgetary Control - The control or management of a government in accordance with the approved
budget for the purpose of keeping expenditures within the limitations of available appropriations and
resources.
Capital Assets - Assets of significant value and having a useful life of several years. Capital assets are
also called fixed assets.
Capital Budget - The appropriation of bonds or operating revenue for improvements to facilities, and
other infrastructure.
Capital Improvements - Expenditures related to the acquisition, expansion or rehabilitation of an
e lement of government's physical plant; sometimes referred to as infrastructure.
Capital Improvement Program (CIP) - A plan for capital outlay to be incurred each year over a fixed
n umber of years to meet capital needs arising from the government's long-term needs.
Capital Outlay - Fixed assets which have a value of $5,000 or more and have a useful economic lifetime
of more than one year; or assets of any value if the nature of the item is such that it must be controlled
for custody purposes as a fixed asset.
Capital Project - Construction, acquisition, or renovation activities which add value to a government's
physical assets or significantly increase their useful life. Also called capital improvements.
Capital Reserve - An account used to segregate a portion of the government's equity to be used for
future capital program expenditures.
Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or
decreased.
CGFOA - Colorado Government Finance Officers Associations. Colorado chapter of the Government
Finance Officers Association (see GFOA).
CGFO - Certified Government Finance Officer. Certification program offered and administered through
the CGFOA.
Compensated Absences - Absences, such as vacation, illness, and holidays, for which it is expected
e mployees will be paid. The term does not encompass severance or termination pay, post -retirement
benefits, deferred compensation, or other long-term fringe benefits, such as group insurance and long-
term disability pay.
121
Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise
budgeted.
Debt Service - The cost of paying principal and interest on borrowed money according to a
predetermined payment schedule.
Deficit - The excess of an entity's liabilities over its assets or the excess of expenditures or expenses
over revenues during a single accounting period.
Department - The basic organizational unit of government which is functionally unique in its delivery of
services.
Depreciation - An accounting method of allocating the cost of a tangible asset over its estimated useful
life to account for declines in value over time.
Disbursement - The expenditure of monies from an account.
Eisenhower Matrix - A productivity, prioritization, and time -management framework designed to help
prioritize tasks or agenda items by first categorizing them by urgency and importance.
Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or
obligations for employee fringe benefits. Included are the government's share of costs for Social Security
and the various pension, medical, and life insurance plans.
Expenditure - The payment of cash on the transfer of property or services for the purpose of acquiring
an asset, service or settling a loss.
Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest
or other charges.
Fiscal Policy - A government's policies with respect to revenues, spending, and debt management as
these relate to government services, programs, and capital investment. Fiscal policy provides an agreed
upon set of principles for the planning and programming of government budgets and their funding.
Fiscal Year - A twelve-month period designated as the operating year for accounting and budgeting
purposes in an organization.
Fixed Assets - Assets of long-term character that are intended to continue to be held or used, such as
land, building machinery, furniture, and other equipment.
Full Faith and Credit - A pledge of government's taxing power to repay debt obligations
Full-time Equivalent Position (FTE) - A position converted to the decimal equivalent of a fulltime
position based on 2080 hours per year. For example, a part-time typist working for 20 hours per week
would be the equivalent to .5 of a full-time position.
Fund - A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out
a specific purpose or activity.
Fund Balance - The excess of the assets of a fund over its liabilities, reserves, and carryover.
122
GAAP-GenerallyAcceptedAccounting Principles. Uniform minimum standards for financial accounting
and recording, encompassing the conventions, rules and procedures that define accepted accounting
principles.
GASB - Governmental Accounting Standards Board. The authoritative accounting and financial reporting
standard -setting body for government entities.
General Fund - the primary fund used by a government entity that constitutes the core operational and
administrative tasks of the governmental entity.
GFOA - Government Finance Officers Association. A national group whose membership includes
government finance officers through the USA and Canada. Formed to network ideas and strategies for
best governmental accounting strategies. Provides input and limited funding to the GASB.
Goal - A statement of broad direction, purpose or intent based on the needs of the community. A goal is
general and timeless.
Governmental Funds - used to account for activities primarily supported by taxes, grants, and similar
revenue sources. There are five types : General Fund, special revenue funds, capital project funds, debt
service funds, and permanent funds.
Grants - A contribution by a government or other organization to support a particular function. Grants
may be classified as either operational or capital, depending upon the grantee.
Holds / holds pick up - Patron request for a library collection item from one library location to be
delivered to another library location for them to check out or patron request to be put on a waiting list
to be able to check out an item when it becomes available.
HPLD finance committee - the HPLD finance committee consists of the Secretary/Treasurer of the BOT,
one other trustee, the Executive Director, and Finance Manager.
LCI / Library Confidence Indicator - based on the concept of the consumer confidence indicator. An at -
the -moment assessment of how a person feels about the library district based on their perception of the
library district's value to them as an individual, their family, and their community, whether the library
district will be a value in the future, and whether the tax dollars spent are well used.
Levy - To impose taxes for the support of government activities.
Long-term Debt - Debt with a maturity of more than one year after the date of issuance.
Major Fund - funds whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds
Mill — The property tax rate which is based on the valuation of property. A tax rate of one mill produces
one dollar of taxes on each $1,000 assessed property valuation.
Modified Accrual Basis - The accrual basis of accounting adapted to the governmental fundtype
measurement focus. Under it, revenues and other financial resource increments are recognized with
they become susceptible to accrual, this is when they become both "measurable" and available to
finance expenditures of the current period." "Available" means collectible in the current period or soon
123
enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when
the fund liability is incurred except for (1) inventories of materials and supplies that may be considered
expenditures either when purchased or when used, and (2) prepaid insurance and similar items that
may be considered expenditures either when paid for or when consumed. All governmental funds,
expendable trust funds and agency funds are accounted for using the modified accrual basis of
accounting.
Objective — Something to be accomplished in specific, well-defined, and measurable terms and that is
achievable within a specific time frame.
Obligations — Amounts which a government may be legally required to meet out of its resources.
Operating Revenue — Revenue from any regular source.
Performance Measure — Data collected to determine how effective or efficient a program is in achieving
its objectives.
Program — A group of related activities performed by one or more organizational units for the purpose
of accomplishing a function for which the government is responsible.
Prospector — A consortium of public and academic libraries which share their materials through an
online catalog ordering system.
Purpose — A broad statement of the goals, in terms of meeting public service needs, that a department
is organized to meet.
Reserve — An account used either to set aside budgeted revenues that are not required for expenditure
in the current budget year or to earmark revenues for a specific future purpose.
Reserved Fund Balance — Those portions of fund balance that are not appropriable for expenditure or
that are legally segregated for a specific future use.
Revenue — Sources of income financing the operations of government.
Skills pipeline - skills based programming and workforce development programming designed to
encourage and enhance learning and personal growth.
Supplemental Appropriation - An additional appropriation made by the governing body after the
budget year or biennium has started.
Tax Levy - The resultant product when the tax rate per one hundred dollars is multiplied by the tax
base.
Taxes - Compulsory charges levied by a government for the purpose of financing services performed for
the common benefit of the people. This term does not include specific charges made against particular
persons or property for current or permanent benefit, such as special assessments.
Transfers In/Out - Amounts transferred from one fund to another to assist in financing the services
from the recipient fund.
124
Unreserved Fund Balance — The portion of a fund's balance that is not restricted for a specific purpose
and is available for general appropriation.
West Texas Intermediate (WTI)
United States of America.
ACRONYMS
ADA
ALA
ALTA
BOT
CAFR
CAL
CGFOA
CLiC
COPS
CRM
CRS
DLG
DSS
ESL
FDIC
GAAP
GFOA
HPLD
HPLDF&F
HR
ILL
ILS
IRS
IT
ITI
a benchmark used by oil markets, representing oil produced in the
Americans with Disabilities Act
American Library Association
American Library Trustee Association
Board of Trustees
Comprehensive Annual Financial Report
Colorado Association of Libraries
Colorado Government. Finance Officers Association
Colorado Library Consortium
Certificates of Participation
Community Relations and Marketing Department
Colorado Revised Statutes
Division of Local Government
District Support Services
English as a Second Language
Federal Deposit Insurance Corporation
Generally Accepted Accounting Principles
Government Finance Officers Association
High Plains Library District
High Plains Library District Friends & Foundation
Human Resources
Interlibrary Loan
Integrated Library System
Internal Revenue Service
Information Technology
Information Technology and Innovation Department
125
LCI Library Confidence Indicator
LINC Library Innovation Center
MOVE Mobile, Outreach, Virtual, Experiences Department
MPLA Mountain Plains Library Association
MSEC Mountain States Employers Council
OBPE Outcomes Based Planning and Evaluation
OCLC On -Line Computer Library Center
PDPA Public Deposit Protection Act
PLA Public Library Association
PPE Personal Protection Equipment
RDA Resource Description and Access Standards
RFID Radio Frequency Identifier
RFP Request for Proposal
RTU Roof Top Unit — part of HVAC system
SAS Signature Author Series
SDA Special District Association
SPP Strategic Planning Process
SRA Summer Reading Adventure
STEM Science, Technology, Engineering, and Math
TABOR Colorado Taxpayers Bill of Rights
WTI West Texas Intermediate
126
Hello