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Home My WebLink About20223565.tiff1 PAGE OF DOCUMENT INCLUDED IN PAPER FILE. REMAINDER RETAINED ELECTRONICALLY IN TYLE '� l • lighplains rAil Iibrary District Bibliotecas bp,Exp1oreGes 1)lll�(1 ��:�kt.il�.ic��iii � Make; ~� Fspcnence. "' isUIrn��Y1e � l, J ,onnec� Socialize � Experience • C o frt M V n ; 01/04/23 12./ati 22. CC: Get 3S ecrt FI CRR 2022-3565 Ll000q fr highplains Library District Finance Department 2650 W. 29th Street Greeley, Colorado 80631 Budged 2023 Board of Trustees Kenneth Poncelow Chairman Jana Caldwell Teresa Curtis Mary Heberlee Vice Chairman Gerri Holton Mary Roberts Secretary/Treasurer Joyce Smock 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 Rosa Granado, Associate Director of Public Services 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, Lincoln Park Library Melanie Goldman, Carbon Valley Regional Library Ian Holmes, Erie Community Library Rita Kadavy, Riverside Library and Cultural Center Rick Medrano, MOVE Charlene Parker, Farr Regional Library Mallory Pillard, Centennial Park Library 3 I I I High Plains Library District Support Services Executive Assistant EX£CUt1V£ Board of Trustees t Creative Technologist Foundation Board l Associate Director of Public Services Collection Resources I Branch Services 4 l Associate Director of Public Services _ Community Engagement & Strategies Community Engagement Manager Community Relations & arketin Graphics Marketing. li _ peciasts E -Marketing Specialist Manager of IT & $nnoivation, IT Infrastructure. Engineers Finance Mana er r Accounting Technician Library Process Information Management Specialist Director of Human R�s-ources r HR Generalist Training Specialist HR Assistant Foundation Director Development Associate 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 19 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 Kersey Library 33 LINC NC 34 Lincoln Park Library 34 Riverside Library and Cultural Center 35 Department of Community Engagement 35 MOVE Services 36 Community Relations and Marketing Department 37 District Support Services 37 Collection Resources Collection Development 38 Interlibrary Loan and Prospector 38 Bibliographic Services 38 Finance Department 38 Human Resources Department 39 5 Facilities Department 39 Information Technology and Innovation Department 40 HPLD Foundation and Development 40 Goals and Objectives and Performance Measures 41 2023 District Budget Budgeted Revenue and Expenditures 50 Budget Summary 51 Resolution to Adopt Budget 57 Resolution to Appropriate Sums of Money 59 Resolution to Set Mill Levies, Weld County 60 Certification of Tax Levies, Weld County 61 Resolution to Set Mill Levies, Boulder County 63 Certification of Tax Levies, Boulder County 64 Lease -Purchase Schedule 66 Capital Improvement Program Narrative 68 Item Description by Location 69 Department Budgets Board of Trustees 72 Executive Director 73 Associate Directors 74 Centennial Park Library 75 Farr Regional Library 76 Carbon Valley Regional Library 77 Lincoln Park Library 78 LINC - Library INnovation Center 79 Outreach Services 80 Erie 81 Kersey 82 Riverside Library and Cultural Center 83 Grover 84 Administration 85 Community Relations and Marketing 86 Information Technology and Innovation 87 Human Resources 88 Finance 89 Foundation 90 Facilities Services 91 Collection Resources 92 Budget String Coding Numeric Sort 94 Alpha Sort 98 6 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 Projected Population Growth for Weld County 111 Population by Age Group for Weld County 112 Projected Population Change by Age Group for Weld County 113 Long-range financial projection 114 Property Tax Classification and Assessment Rate SB22-238 115 Glossary & Acronyms Glossary 116 Other Resources & Information High Plains Library District website https://www.mylibrary.us/ Weld County Colorado website https://www.weldgov.com/ Colorado Oil and Gas Conservation Commission website https://cogcc.state.co.usiinhome 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://Iongforecast.com/oi l-price-today-forecast-2017-2018-2019-2020-2021-brent-wti State of Colorado Demography website https://demoa raphy.dola.colorado.g Upstate Colorado website https://upstatecolorado.orginews/ Weld County literacy information https:l/nces.ed.gov/surveys/ „iaac/skillsma ,,/?view=comparison&geolevel= count &first=8123 7 2023 get Message '� ains a� Library District Administration • 2650 W. 29th St. • Greeley, CO 80631 Phone: 970.506.8550 • Fax: 970.506.8551 December 12, 2022 Dear Board of Trustees and High Plains Library District Taxpayers: It is our pleasure to submit to you our 2023 budget for your consideration and adoption. This budget was prepared by the Finance Department with input and direction from the Board of Trustees, members of the District Administrative Support Team, Library Managers, and the Executive Director. General guidelines used to formulate this document include the mission statement, the strategic plan, the capital improvement program forecast for the next five years, and financial projections of revenues and expenditures for the next 10 years. Our Mission: Helping build Community. Our Vision: High Plains Library District gives access to answers for every question. Our Values: These values help clarify the principles that guide the High Plains Library District (HPLD). As trustees, administration, and staff of the High Plains Library District, we are committed to fulfilling our mission and vision while upholding the following values: • Our Patrons - Treated with dignity, respect, and consideration; Receive exceptional level of personal customer service; Provided with a variety of library materials that reflect communities' interest and values; Access to up-to-date technology and assistance to use that technology; Enjoy a variety of quality programming for all ages; Have a positive library experience every time they visit. • Our Facilities Modern, clean, and well maintained; Provide and utilize up-to- date technology; Open and available to all people regardless of age, gender, sexual orientation, or physical limitation; inviting, comfortable and friendly; Serve as a local gathering place. 9 • Our Staff - Uphold the principals of the First Amendment to the Constitution of the United States of America - the freedom to read, view, speak and hear; Committed to instilling a love of reading; professional and reliable information catalysts; Make every effort to be available whenever and wherever our patrons n eed us; Seek solutions to problems in a positive, productive manner; Work as a team to provide exceptional level of service; Continue to learn and grow professionally by taking advantage of classes, workshops, and seminars (offered by the High Plains Library District, State/National Library Associations, and other agencies) in an effort to better serve the public; Sees HPLD as an e mployer of choice, one that provides fair compensation, competitive benefits, and a flexible schedule that leads to a healthy work I life balance. • Our Community - Benefits from partnerships between HPLD and other local agencies that support reading, education, and literacy; Enjoys the talents, abilities, and contributions of the HPLD staff at community -related activities; Is aware of and appreciates the programs and services offered by the HPLD; Supports the HPLD by contributing to its Foundation; Feels enriched by the presence of the HPLD. Overview This budget will support the High Plains Library District in achieving its mission and vision by providing the necessary funding for the operation of the libraries, the outreach department, public computing centers, and administration and support services. The budget consists of: Summary schedules listing revenues, expenditures, beginning and ending fund balances. The 5 -year capital improvement program, plus narrative. The 2023 proposed budget includes funds for a Library INnovation Center in Greeley, and an operating budget for continuing to provide a quality level of library services. The budgeted general fund revenues for 2023 are $53,276,163 and the budgeted general fund expenditures for 2023 are $51,509,533. That equates to a budgeted increase in net assets of $1,676,630. Budgeted revenues for 2023 have increased 50.05% from the 2022 budget. Budget restrictions in other expenditure areas have allowed for planning for a 4.5% merit increase for staff. The salary budget also includes the effect of a cost -of -living increase in the minimum wage that will become effective January 1, 2023 and adjustments for a salary survey that was completed in 2022. High Plains Library District is planning for additions to FTE and staff headcount in 2023 primarily to staff 10 and support LlNC. The budget includes funds to continue to participate in Prospector which allows patrons increased access to additional resources beyond the High Plains Library District collection. The primary source of revenue for the District is derived from a 3.177 mill levy for operations applied to the assessed value of portions of Weld and Boulder County properties. Property tax which includes delinquent taxes, refunds and abated taxes comprise 97.38% percent of the District's budgeted revenue for 2023 while specific ownership tax is 2.25%. The remaining .37% percent consists of investment earnings, grants, fines, fees, and miscellaneous revenues. Specific Ownership Taxes Other Revenue 11 The expenditures of the district are comprised of salaries and benefits that equal 30.75 % of the budgeted expenditures, operating expenditures add an additional 14.97%, capital outlay equals 31.89%, and the tax distribution to member libraries equals 22.39% of the total budgeted expenditures. Budget The annual budget and appropriation ordinance is adopted by the Board of Trustees in accordance with the Colorado State Statute (29.1-108(4), CUR. .). 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 2023 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 2018, Dr. Matthew Hortt, Executive Director, developed a strategic plan for High Plains Library District (HPLD). This process involved holding focus groups with community members throughout the library district, meeting with governmental and non- profit organizations, and having discussions with community leaders, board members, and staff. Dr. Hortt used the input from these stakeholders to develop a strategic plan that was presented to and approved by the Board of Trustees (BOT) in November 2018. During late 2021, HPLD began the strategic planning process for 2023. 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 Excellence, Access, Unity, Stewardship, Aspiration, Literacy, and Fiscal Strength are the focal points of the strategic plan. The strategic plan goals include completing construction and opening of LINC (Library INnovation Center), shifting focus of programming to skills -based and development (Life Accelerator); demonstrating operational excellence to our constituents; completing and submitting an application for the Baldridge Performance Excellence Program every year; extending access to wireless locations throughout the district; developing a human books mentor program; and increasing the community's level of digital literacy. 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. 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 2023 includes an operational budget and capital projects needed to serve the growing population. A significant portion of the property tax base for High Plains Library District is from oil and gas. That causes significant volatility in the revenue stream. Oil and gas represents approximately 60% of the district's assessed value for the 2023 budget. Oil and gas represented approximately 43% of the district's assessed value for the 2022 budget. The Colorado Legislature passed SB19-181 in April 2019. That law changed the way oil and gas production is regulated in Colorado. The uncertainty about the long-term impacts of that law on the oil and gas industry affects revenue projections and decisions about spending available resources and the level of reserves that should be maintained. This uncertainty has caused the library district to maintain a higher level of reserves than might be seen if the property tax base was more predictable. During 2020, the economy in the state and especially the local area was severely impacted by the oil and gas market crash and the economic shutdowns imposed in response to COVID-19. Unemployment increased rapidly to levels not experienced in recent history. Some businesses were not able to survive the imposed shutdowns and closed their doors forever. Oil and gas revenue decreased dramatically during 2020 forcing some companies into bankruptcy. Oil and gas sales for 2020 were reported and property taxes were assessed on those sales in 2021. Those property taxes were collected in 2022. So, the reduction in 2020 oil and gas revenue negatively impacted property tax revenue for 2022. Oil and gas sales revenue increased in 2021 which increases property tax revenue for 2023. Property values have also continued to increase in the HPLD service area. The local economy has seen some recovery, although not as much as some other parts of the state. Unemployment rates in Weld County remain high compared to the rest of Colorado. Inflation increased in 2021 and continued to increase in 2022. Inflation is expected to continue into 2023 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. Utility rates are expected to increase in 2023. Interest rates remained low during 2021 and began to increase in 2022. Interest rates are expected to increase in 2023, but not as dramatically as 2022. 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. From 2020 to 2022, 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 2023, 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. 35 individuals from 12 countries including Burma, Canada, Columbia, El Salvador, Ethiopia, Italy, Mexico, Peru, Somalia, Thailand, the United Kingdom, and Vietnam became United States citizens in a naturalization ceremony on July 1, 2022. 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. Significant resources were allocated to the MOVE (Mobile, Outreach, Virtual, Experiences) Department in 2017 through 2019 to replace two older vehicles, add a vehicle to the fleet, and to add staff. Funds have been allocated in the 2023 budget for MOVE 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. 15 In 1999, the voters passed a ballot issue that increased the property tax mill levy by 1.8 mills to allow for the issuance of Certificates of Participation. The ballot issue required the district to reduce the property tax mill levy by $1,000,000 when the debt was paid off. The final payment on the debt was made in December 2019. The property tax mill levy for operations was reduced from 3.249 for 2019 to 3.177 for 2020. The mill levy for operations remains 3.177 for the 2023 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 the 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 2023 budget. The basic priority has been and continues to be providing high -quality library services throughout the district. The focus for 2023 has been refined to completing construction and opening of LINC (Library INnovation Center), developing operational excellence, encouraging community conversations about crucial topics, developing a human books mentoring program, and moving to more skills -based programming (Life Accelerator). At LINC, individuals will be able to transform information into knowledge while developing and sharing skills and ideas in a sensory rich, experience driven, creative environment. Moving to more skills -based programming, developing operational excellence, and specific capital projects including LINC were also focus points for the 2022 budget. HPLD will continue to focus on skills -based programming and construction and opening of LINC for 2023. Developing operational excellence remains a focus in 2023 as High Plains Library District proceeds on the journey of continuous improvement. As High Plains Library District pursues its mission of Helping build Community, taxpayers, patrons, and staff members will know that we are succeeding when literacy rates are improving, unemployment is decreasing, and peaceful, productive civil discourse is happening in our district. Fund Description and Fund Structure High Plains Library District maintains two funds for accounting and budgeting purposes — the general fund and the debt service fund. The general fund is High Plains Library District's primary operating fund. It accounts for all financial resources of the district, except those required to be accounted for in another fund. The general fund is a major governmental fund of the district and the 2023 budget appropriates funds for the general fund. 16 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, 2022. There is no debt service fund budget appropriated for 2023. 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 2023 budget is prepared in compliance with these policies. The finance policies are available on the High Plains Library District website. Balanced Budget Colorado state statute and district policy does not allow a budget with deficit spending which is defined as expenditures in excess of available revenues and beginning fund balance. A balanced budget is a budget where budgeted expenditures do not exceed budgeted revenues plus beginning fund balance. Fund Balance / Reserve High Plains Library District is subject to the Emergency Reserve requirements of the Colorado Taxpayers Bill of Rights (TABOR). The TABOR Emergency Reserve provision requires High Plains Library District to maintain a reserve of 3% of prior year revenues. In addition to the emergency reserve, High Plains Library District policy requires six months of operating expenditures to be maintained as a fund balance reserve. 17 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. 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. 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. 18 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 2022, 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 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 MOVE 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 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. The finance committee may make recommendations for revisions to the preliminary budget. Per state statute, the proposed budget must be presented to the board by October 15 each year. The proposed budget for 2023 was presented to the board at the October 3, 2022 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 adopt the budget and certify the mill levy by December 15 each year. The 2023 budget was adopted, and the mill levy was certified at the December 12, 2022 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. Property tax revenue and distributions to member libraries budget amounts in the preliminary budget were based on preliminary valuations and those amounts were adjusted in the final budget when the final valuations were received from the county assessors. The state grant amount was finalized after the preliminary budget was presented, so that budgeted revenue was adjusted. The utilities budget amounts were increased for anticipated rate increases. The insurance budget amount was adjusted per the final quotes received. The capital improvement budget was increased for a proposed project that will be undergoing feasibility and needs assessment, project scope determination, and design. A table of the adjustments is included in the supplemental / statistical section of this budget document. The legal level of budgetary control is at the fund level. If necessary, the budget may be amended by preparing and presenting a budget amendment to the BOT and holding a public hearing. If the BOT approves the budget amendment, the amended budget must be filed with the Colorado Department of Local Affairs Division of Local Government. Budget amendments may be presented to the BOT at any time during the year. Any budget amendments must be approved by the BOT before the end of the budget year / fiscal year. 20 Statutory Budget Calendar August 25 Assessors Government statutory and certify the to total all new property taxing assessed entities tax and and revenue to actual limit. the values Division to of compute Local the TABOR October 15 Budget Governing proposed officer budget. must must submit publish proposed "Notice budget of Budget" to the upon governing receiving board. body December 10 Changes only other of Local once body Government. in assessed by a authorized single notification valuation by law to levy made to the property by the county assessors tax, commissioners and to will the be Division or made December 22 levies Deadline to the for county assessor. commissioners to levy taxes and to certify the January 30 A certified be filed with copy the of Division the adopted of Local budget Government for the current no later fiscal than year this date. must 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 2023 plans for an increase in fund balance of approximately $1.7 million. High Plains Library District anticipates a significant increase in property tax revenue in 2023. Construction on the LINC project is expected to continue into 2023. 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 2023 to staff and support LINC. Revenues The primary revenue source (approximately 97%) of the High Plains Library District is the property tax mill levy. The revenue estimate for the budget is calculated based on the certification of assessed valuation received from the county assessors multiplied by the mill levy that is certified by the High Plains Library District Board of Trustees and the Weld and Boulder County Commissioners. 21 Property Tax Revenue $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 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 is fixed at 29%. To maintain that 45% / 55% ratio, the residential assessment rate was adjusted every two years. Since residential property values statewide have increased faster than the other property types, the residential assessment rate had been decreasing. The decreases in the residential assessment rate have effectively become permanent since the Taxpayer Bill of Rights (TABOR) in the Colorado Constitution prohibits any tax increases without a vote of the citizens and increasing the residential assessment rate has been interpreted as a tax increase. A measure to repeal the Gallagher Amendment was on the ballot for November 2020 and passed. With the repeal of the Gallagher Amendment, the residential assessment rate was fixed at 7.15% and the non-residential assessment rate was fixed at 29%. In June 2021, the state legislature passed SB 21-293 reducing the assessment rates on some classes of property for 2022 and 2023 valuations (collection years 2023 and 2024) from 7.15% to 6.95%, 7.15% to 6.8%, and 29% to 26.4%. Under SB 21-293, assessment rates were to return to the previous levels for 2024 valuations. In June 2022, the state legislature passed SB 22-238 which reduced assessment rates on some classes of property and exempted some portions of valuations of some classes of property for the 2023 and 2024 valuations. Colorado Counties, Inc. has prepared a table summarizing the changes in the assessment rates. Please see the statistical and additional information section for that table. 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 has increased. Historial Price of WTI (West Texas Intermediate) Crude Oil per Barrell per macrotrends.net $130 $120 $110 $100 $90 $80 $70 $60 $5O $40 $30 $20 2014 2016 2018 2020 2022 120.00 100.00 80.00 60.00 40.00 20.00 WTI Closing Price Forecast per longforecast.com data as of December 2, 2022 Long-range Financial Plans The long-range financial operating plans support the achievement of the strategic goals of Excellence, Access, Unity, Stewardship, Aspiration, Literacy, and Fiscal Strength. 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 of 3.177 for property tax revenue as the primary revenue source for the district. Currently, there are no plans to increase or decrease the mill levy. Any proposed increase in the mill levy would need to be approved by the BOT and then presented to the voters for approval. The High Plains Library District Foundation was rebranded and renamed the High Plains Library District Friends & Foundation (HPLDF&F) in April 2022. HPLDF&F will be instrumental in building community connections and community support should it become necessary to request a mill levy increase. Since the primary revenue source for High Plains Library District is property taxes, and a significant portion of the tax base has been oil and gas, the oil and gas market crash in 2020 negatively impacted the revenues of the district — particularly for 2022. Oil and gas sales in 2021 increased which created an increase in budgeted property tax revenue for 2023. Long-range financial plans and projections were reevaluated in 2022 as HPLD continues to prepare for the future. The strategic plan includes goals of 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 2022, 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 used to refine the financial projection for High Plains Library District. The projection was considered in developing the budget for 2023. The property tax base for HPLD appears to be changing. The economic forecasts seem to indicate that oil and gas production in the Weld County area has likely reached its peak. Anticipated population growth in Weld County is expected to support continued residential construction and property values are expected to increase. The additional construction and increasing property values are expected to mitigate the impact of the assessment rate reductions under SB 21-293 and SB 22-238. 24 In response to the expected future revenue levels, emphasis has been placed on controlling the operating expenditures budget. FTE (Full-time equivalent) and employee headcount increases are planned for 2023 to staff and support LINC. Beyond 2023, there are no plans for significant increases in FTE or staff headcount. Database and periodical subscriptions have been reviewed and items with low patron use have been discontinued. Less expensive, more user-friendly options have been identified to replace some of the databases and electronic resources. Public computing center use was evaluated, and low use facilities were closed. As more individuals are using their own devices (phones, laptops, tablets, etc.) in the libraries, computer use in the libraries was evaluated and some computers were removed to right -size the inventory to achieve usage target ranges. Long-range financial plans include operation of LINC. LINC will replace the current Lincoln Park Library. Annual operating expenditures including salaries and benefits for LINC are estimated to be $1.5 to $2 million. LINC will allow HPLD to achieve strategic plan initiatives of expanding skills -based programming, developing community partnerships, increasing literacy, and providing opportunities for civil discourse. The additional skills -based programming and community partnerships should encourage economic growth and help diversify and expand the property tax base in the HPLD service area. HPLD is planning to sell the current Lincoln Park Library building since LINC will be replacing that location. At this time HPLD has not determined a listing price or minimum opening bid for the property. HPLD plans to offer the building for sale in 2023. Because of the undetermined listing price and unknown timing of a sale, no sales proceeds have been included in the budget or the long-range financial projection. High Plains Library District Friends & Foundation launched a capital campaign in 2022 for LINC. The capital campaign will continue into 2023 and then continue on as a LINO support opportunity. The goal of the capital campaign is to raise at least $1,000,000. The district plans to finance the LINC project and other capital improvements with donations, grants, and currently available resources. The overview of the capital improvement program provides more information on LINC and other projects. To help control the operating expenditures budget and to accommodate the anticipated levels of future property tax revenue, completing LINC is the largest construction project planned for 2023. 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 plans to use available technology (web -based programming, electronic databases, Ebooks, downloadable audiobooks, music, and videos, virtual assistance from librarians, on-line meeting spaces, etc.) to provide library services to a wider community more efficiently. The 25 MOVE department will continue to provide library services to the community outside of the library facilities. Technology and the MOVE department will allow HPLD to provide library services with less need for additional library facilities. Currently, High Plains Library District has no plans to significantly reduce library services. HPLD intends to be responsive to the community. Low use services may be discontinued to improve efficiency or to provide additional resources for other library programming. An example of this is the evaluation of database use and public computing center and computer use as discussed earlier. High Plains Library District will continue to provide library services throughout the service area while evaluating those services for efficiency and value to the community. Stewardship and fiscal strength are focus areas of the strategic plan. 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. 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 finance committee reviews the proposed capital budget and prioritizes the recommended projects. Projects that affect the safety or the functionality of the facilities are given higher priority than other requested improvements or additions. The 2023 budget includes funds allocated for the following projects: LINC - Library INnovation Center — in 2020 an existing building was purchased for $4,000,000 for a library / innovation center. Construction began in September 2021 and is expected to continue through early 2023. The building is approximately 41,000 square feet and the project will expand that to approximately 62,000 square feet with a total estimated project cost of approximately $32,000,000. Centennial Park Library Remodel — upgrading and renovating the existing library. Estimated project cost of $1,800,000. 26 Grover Library — In 2022, Weld County School District 6 donated a modular unit to HPLD. The Town of Grover donated land to HPLD for a library site. Sitework began in 2022. The library will provide computer and internet access, a small collection of materials, and a small meeting room. Estimated project cost of $1,000,000. DSS Archive — Feasibility and needs assessment, project scope determination, and design for a capital project will be undertaken in 2023. The project may include archive space, storage space, and public space. The 2023 budget includes $500,000 for this project. 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 Estimated Annual Utilities including Estimated Maintenance Repairs Annual Costs and Operating LINC INovation Center — Library $1,500,000 $73,260 $363,500 Centennial Park remodel Library No costs additional expected No costs additional expected No expected additional costs Grover Library $3,000 $17,000 DSS Archive Project feasibility needs being assessed are and Project are being feasibility assessed and needs LINC will replace the current Lincoln Park Library. High Plains Library District and High Plains Library District Friends & Foundation are soliciting grants and donations to help fund the LINC project. The fundraising goal for the capital campaign is at least $1,000,000. At this time, the actual grant and donation revenue that will be raised by the capital campaign is not known. Because a significant amount of the LINC project is 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 $244,634,446 as of December 31, 2022. 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, 2022. High Plains Library District has no current plans to issue new debt. Position Summary Schedule 2021 2022 Budgeted 2023 Librarians 32 32 35 Library Associates 56 56 62 Pages Materials and Clerks 35 35 42 Innovation Space 4 8 8 9 Facilities Collection Resources 13 13 14 Information 8 8 9 Technology Innovation Community Relations Marketing and 4 4 5 Managers Supervisors and 30 30 30 Administration (Executive Associate Directors, Director, 10 9 9 HR, Finance, Foundation) 196 195 219 Total The decrease of one administrative position in 2022 was a retirement. That employee had spent the last portion of their career with HPLD revising and updating HPLD operating procedures. The work was completed at the end of 2021 and it was determined that a replacement was not needed since that project was completed. The increase from 2022 to 2023 are planned additions to staff and support LINC. The LINC facility is significantly larger than the current Lincoln Park Library. LINC will have the capacity to serve more patrons, house a larger collection of materials, and provide a wider variety of programming and services. 28 WELD COUNTY, COLORADO Rio Blanco Montrose San Miguel Dolores Montezuma Garfield Delta Ouray San Juan 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 Hiierfano Adams Arapahoe El Paso Pueblo Elbert Logan Morgan Phillips Washington Lincoln Crowley Otero Las Animas Sedgwick t Yuma Kit Carson Cheyenne Kiowa Prowers LIBRARY LOCATIONS M�1eat .a t19 Carr 25; , `4Severance - ihitrfsor Frederick II HereFc iri Grover Pawnee National Grassland Weld County Nunn Keiot a C Pierce Gilciest 11 Platteville Ault Eaton 11 r ._G 4 -Galetan Aristocrat Rancheltes Fort Lupton -2 Hudson e Lu Brnggsdale to 392 _aaggenr Tampa =Kee-nesburg @ Raymer 71 Avalo Stoned,, ri 52 71 Kersey Library Riverside Library & Cultural Center Centennial Park Library LINC Library & Innovation Center Lincoln Park Library Farr Regional Library Carbon Valley Regional Library Erie Community Library 29 LIBRARY LOCATIONS 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 Lincoln Park Library 1012 11th Street, Greeley Riverside Library & Cultural Center 3700 Golden Street, Evans 30 DEPARTMENT DESCRIPTIONS The libraries and departments described below are included in the general fund of High Plains Library District. BRANCH SERVICES High Plains Library District (HPLD) serves more than 310,000 residents of Weld County and part of Boulder County and covers a geographic area of almost 4,000 square miles. Our mission of helping build community is carried out by our well -trained staff and through our strong collection of library materials. Currently, HPLD offers more than 640,000 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. The district maintains a strong commitment to long-term environmental sustainability. During new construction and facility upgrades, the district makes every effort to reduce consumption of resources as well as use our existing resources wisely. When feasible our facilities use alternative energy sources such as solar and implement energy -saving technologies and practices to further reduce use of energy. Carbon Valley Regional Library Carbon Valley Regional Library serves as both a community library and a resource library for the southwest area of the High Plains Library District. The 35,400 square foot facility can 31 hold up to 150,000 items and has 29 public access computers. The library includes two community meeting rooms, four individual study rooms, a cozy fireplace area, children's storytime room, outdoor patio, amphitheater, 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 62 public access computers. The library includes a computer commons area with a separate computer lab for teaching technology classes, three study rooms, a community meeting room, and a teen computer lab. In addition, the library features a unique storytime space where children gather to hear stories, read or play. The Centennial Park library has a planned remodel for 2023. Some exciting changes include a new teen space and new features to the children's area, including a re -envisioned story time area. Colorful new furniture and paint will give the library a fresh and modern look. The genealogy collection, once housed on the lower level, will move to the new LINC library. Erie Community Library Erie Community Library is a neighborhood library that holds up to 65,000 items. The 26,500 square foot facility provides 17 public access computers and features a living room with a fireplace, two outdoor patios, a makerspace, four study rooms, and a large event space/meeting room that can be divided into two reservable meeting spaces. To meet the needs of the growing Erie community, the library recently underwent a renovation and an expansion of 6,500 square feet to create a makerspace, enlarge the children's storytime room, increase the number of study rooms and meeting spaces, and relocate and remodel the teen area to include room for collabora- tion, gaming, and hanging out. The project also expanded the patron parking lot. The four additional study rooms help serve the needs of tutors and students who were previously using library open areas to work, allow groups to collaborate in separate spaces, and provide quiet space for study and work. The larger storytime room can accommodate 32 twice as many adults and children as before and provides a larger area for play and learning after storytimes. The makerspace houses a laser cutter, 3D printer, and several sewing machines for skills -based learning, STEM activities, and arts and craft activities for all ages. The larger meeting spaces enable the community to make twice as many room reservations for larger numbers of people than previously. Farr Regional Library Farr Regional Library serves a dual role as both a community library and a resource library for the northern area of the High Plains Library District. The 38,000 square foot facility can hold up to 175,000 items and is equipped with 38 public computers. Through its building design, the library has a variety of spaces that meet the diverse needs of the community including areas for collaboration, meetings, and quiet study. The library offers a cafe/vending area, a flex meeting room for impromptu meetings and collaborative work, community reading and study rooms, a large children's area, a separate teen area, and numerous informal seating areas. The Farr Regional Library features eight custom stained-glass windows commissioned by local artist Carolyn Stuart, a fireplace with a comfortable reading area, a small conference room, and a large meeting room. Grover Library HPLD and the Town of Grover are working together to provide library services in a permanent library facility for the residents of Grover and the surrounding area. The town has donated land at 412 Chatoga Street in Grover, and the library has secured a building that is approximately 1,792 square feet. HPLD is actively working with our owner's rep to get this facility up and going, and we hope to see a finished facility by mid -2023. Our preliminary plans include a small library collection, computer access, and a small community room for meetings. The service model for this location has not yet been solidified as we do not have one already in place for a facility of this nature, but we are working to develop a service model that we can pilot in Grover and potentially use for future small, rural locations similar to this facility. Kersey Library To meet the needs of the growing Kersey community, the library recently renovated a new location within the heart of the community and adjacent to a heavily used park. This new location is 3,400 square feet and can hold 5,600 items. It offers public access computers, Wi-Fi, printing, and one computer with age -appropriate learning activities and games for children. The library hosts a variety of programs for children, teens, and 33 adults that encourage reading, literacy, education, and cultural diversity with a focus on skills -based learning/training. There is one public meeting room and one study room. In addition to the existing adult book club, Kersey Library expanded services in 2018 to include a summer reading program, a free lunch program in conjunction with the Weld County Health Department, and afterschool programming for children. The library is an important part of the Kersey community and partners often with the Town of Kersey to carry out the district's mission. LINC LINC (Library INnovation Center), a 62,000 square foot building that represents the next iteration of the High Plains Library District is scheduled to open Spring 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 Plain Library District's Local History and Genealogy Collection, which was previously at Centennial Park Library, will be housed at LINC. Plentiful opportunities for children and teens exist at LINO. 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 welcoming 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. A community catalyst for workforce development, STEM education, and future innovation, LINC is a place where creativity and possibility comes to life. Lincoln Park Library Lincoln Park Library is a full -service facility providing high quality customer service to the neighboring communities, the downtown business district, and government offices. This neighborhood library offers public access 34 computers, Wi-Fi, and computers with age -appropriate learning activities and games for children. The library hosts a wide variety of fun and unique programs for children, teens, and adults that encourage reading, literacy, education, and cultural diversity. There are two meeting rooms available to the public. The library features historic paintings by Ila McAfee Turner. Riverside Library & Cultural Center Riverside Library, located in Old Town Evans, opened in Fall 2014 and continues to be a destination library for neighborhoods surrounding the library and the Evans community. The 18,500 square foot library is part of a joint use cultural center which is operated and maintained by the City of Evans. The library can hold up to 30,000 items and provides 21 public access computers. The library features a variety of spaces that meet the diverse needs of the community including areas for collaboration, meetings, and quiet study. The library offers four study rooms, a cozy fireplace, plenty of casual seating, and a multi -purpose room for library programs. Riverside offers public access computers, WI-FI, printing, and computers and hosts a wide variety of programs for children, teens, and adults. The cultural center portion of the building that the City of Evans manages includes large, well-equipped meeting rooms, local history displays, and office spaces. There is an outdoor plaza which includes a play area for children. DEPARTMENT OF COMMUNITY ENGAGEMENT ALIGNING LIBRARY ROLES WITH COMMUNITY NEEDS Community Engagement has shifted from being an "arm of public services" (as identified in 2019) to an assumption of how we do business. For this reason, Community Engagement is now considered a coordinated effort made by the District with a priority to: • Bring services and programs to the community members both inside and outside of the walls of our facilities and satellite locations; inclusive of in -person interactions, vehicle -based delivery, virtual presence (using social media sites), and use of communication tools such as phone, email, and chat. • Learn about the needs and priorities of community members through market research, community assessments, and conversations. • Share the information learned with stakeholders within the district and appropriate external stakeholders. • Use the information learned to focus and prioritize services and experiences most important and relevant to community members. • Represent the High Plains Library District at various community events in partnership with the Community Relations and Marketing Department. • Assess and measure the impact of our work for the purpose of better aligning our efforts to best support community success. 35 MOVE Services The MOVE (Mobile, Outreach, Virtual, Experiences) 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 other libraries throughout the High Plains Library District. The MOVE 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 economic, geographic, linguistic and other barriers hinder access to a library. MOVE services are delivered in four different ways. They can be delivered via MOVE: Mobile Services, Outreach Services, Virtual Library Services, and Events and Experiences Services. Mobile Services staff focus on bringing services and programs out into communities throughout the district with the purpose of making the library a visible, valuable service without the expectation that patrons will be expected to enter a facility. This is done through providing popular materials in various formats and through programming, storytimes, and events. The Mobile Services staff operates three mobile units. One unit, a bookmobile, serves as a mobile library, carrying a collection of approximately 5,000 books and non -print materials to schools and neighborhoods. The second and third units provide mobile library services to early childhood facilities and senior centers by bringing carts of books along with staff who host lobby stop services and programming. The units have immediate 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 with a focus on our priority populations. Virtual Library staff assists 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. 36 Events and Experiences Services focuses on attending HPLD events and providing patrons with a positive library experience. Events and Experiences staff operate the Pop -Up Library, a Ford F250 with a custom box that opens to display library materials available for outdoor checkout onsite. They combine point -in -time collections with targeted patron experiences to generate a lifelong connection with the library. The Events and Experiences staff facilitate and lead our large district events including Summer Reading Adventure, YES!fest, Writer in Residence and a future ReadCon-like event. Community Relations and Marketing (CRM) Department CRM is responsible for ensuring consistent messaging for all communications, marketing, advertising, and public relations functions as overseen by the HPLD Executive Director. As the High Plains Library District's brand ambassador, CRM represents HPLD with one voice, one message, and through presenting a trustworthy presence in our community. CRM enhances the district's brand and visual presentation by identifying and supporting best practices in merchandising, establishing and maintaining partnerships, and strategically identifying areas with market penetration potential for patron growth. CRM actively supports districtwide efforts as directed by the Executive Director based on conversations with the Member Directors and Boards. Within this framework, CRM: • Provides the community with consistent and 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. 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 37 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, and Bibliographic Services. 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 MOVE 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. Finance Department The Finance Department is responsible for the general accounting functions of the High Plains Library District including: • Payroll - ensure proper and accurate payment to employees and payment of payroll liabilities. • Cash Management - provide general cashiering operations, maintain banking relationships, and manage investment of district funds. • Accounts Payable - process payments for goods and services. • Fiscal Reports - prepare bank reconciliations, general ledger account reconciliations, and reports for use in analyzing various financial functions of the High Plains Library District. • Procurement Cards - administer a procurement card program to facilitate district purchases as well as monitoring the program and payment of monthly statements. • Accounting Procedures - assure compliance with applicable laws and policies governing the reporting of financial transactions, provide timely and accurate information, record all resources and assets by adhering to Generally Accepted Accounting Principles (GAAP) applicable to fund accounting, preparation of the Annual Comprehensive Financial Report and the coordination and preparation of the annual Budget document. 38 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 MOVE vehicles In addition, the department also provides assistance, as requested, to the member libraries. Member libraries are part of the High Plains Library District, but function independently and receive services from the district. • Planning and Construction - this department is supervised by the Associate Director of Public Services. The expert assistance is provided by a Facilities Manager, with support from the district's contracted Owner's Representative. These, along with others in the organization, work with architects and contractors to construct and maintain the facilities that are appropriate for the community in which they are built. This area of service is expected to grow significantly in the years to come, since the strategic plan calls for several new and remodeled buildings, in addition to an updated Facilities Master Plan. 39 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. • 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 two Facilities Technicians. The department also utilizes contract labor for projects beyond the scope of the Facilities Technician skills. In 2020 a third Facilities Technician was added to provide more efficient coverage of the seven branches. • Custodial services - these are the typical routine services that ensure that the facilities are clean and inviting to the public as well as sanitizing. Some of these services are provided by paid staff, and in other cases the services are contracted. • MOVE vehicles - this is a new assignment performed by the Facilities Manager and Facilities Technicians. As noted elsewhere in this narrative, there are four vehicles operated by the MOVE Department. Maintaining these vehicles is beyond the scope of that department, so this is performed by the Facilities Department. Information Technology and Innovation Department The Information Technology and Innovation (ITI) Department supports all technology solutions and facilitates process improvement throughout the District. The department key processes include: • Assessing, determining and providing best fit technology and process solutions • Maintaining an available and responsive infrastructure • Providing responsive support services • Improving process maturity throughout the District • Ensuring access to needed information and knowledge HPLD Friends & Foundation The High Plains Library District Friends & Foundation is a separate 501(c)(3) nonprofit, established to support the needs and mission of the High Plains Library District. The 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: 40 • 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 Foundation's current funding priorities include capital projects, programs supporting literacy among underserved populations, the Writer in Residence program, and HPLD districtwide programs including Summer Reading Adventure and the Signature Author Series. Fundraising goals for 2023 include the ongoing $1M LINC capital campaign and the implementation of a District -wide sponsorship menu. 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. Baselines for appropriate performance measures related to many of those goals are still being developed. The following is a table of some of the goals and objectives that the High Plains Library District is working toward: 41 HPLD 2023 Strategic Plan Initiatives Goal Department Tie to Strategic Plan Start Date Due Date Objective Measures Bring alignment and structure goals with - Formal of our District processes Launch in 4/19 Executive Excellence 3/1/2019 12/31/2024 A realignment redistributed is completed, and duties All goals assignments are made Demonstrate excellence in Baldrige - TBD our operational to our pursuit Award: of constituents winning 10 Qualitative the Executive Excellence 3/1/2019 12/31/2024 The Baldridge District is recognized award with the Baldridge annually Applications are submitted Develop (makerspaces) District Innovation throughout Centers the Executive Access 8/1/2019 12/31/2024 Mobile across the makerspaces district are available 1 maker each space program is presented location at LINC county in the - Formal --- downtown Design wide launch destination and Greeley 4/19 build library a area Executive Access Stewardship 3/1/2019 12/31/2023 CRM: presentations HR: onboarding, Tour month CR: collection; collection; collection Describe Order Design, of (36 the training new per and finalize train and prepare and per year) receive SMEs new year. post facility Genealogy equipment presentations jobs, - opening on 3 tours Genealogy hiring, special per day - 12 job Innovation Job January/February FOUNDATION Goal: Measure: Enterprise 2023 are HR Associates March Post Library March new for April Associates Library Pages begin opens CR: October. construction) new met Measures: vacancy job Innovation offers Bulk Raise Measure: 1, training 1, Associates 15, 2023 Associates and to by vacancy Pages the (80%) 25% 2023 2023 made Library Collection $1 Zone July Associates start for GOALS million of 100% February — and — New May public of tax 2023 new Interviews — Associates and to gifts for Job Library April Associates collection (dependent credit Innovation Innovation new 1, delivered & dollars of new offers begin 2023 are MEASURES: donor 1, Pages 15, Pages eligible by 2023 Interviews Associates training for 2023 — ordered July made start LINC in benefits and on — new and — for Post to New and by 42 Goal Department Tie to Strategic Plan Start Date End Date Objective Measures I Incorporate processes that Human Unity 8/1/2019 12/31/2024 Establishment of program is done. Leadership Learning Plan — 2 staff build leadership skills in Resources Ongoing management is continual. complete and receive certificate. employees at all levels Available to staff, ongoing. Annual Collaborate Initiatives - 2022 Support with & Community Executive Unity 1/12/2022 12/31/2023 Library opportunities community. is at the table are presented when in the Letters - 10 of formal support documented. or acknowledgement library's Provide visibility value. to community of Deliver Operational Excellence Support - Work: 12 Executive Stewardship 4/1/2019 12/31/2024 District Baldridge achieves recognition from Achieve recognition next level of the RMPEX Make analytical regular data use to of better marketing Executive Aspiration 1/25/2021 12/31/2023 Analytics recognized and across data are the identified organization and Analytics discussed/reviewed and data are in meetings 75% of understand serve the community we the time Expand and usage services as demand increase Executive Aspiration 3/1/2020 12/31/2024 Population Plan decision is used making and in the program Facilities and Master services Population Plan and reviewed the quarterly Facilities Master Gather feedback during all Executive Aspiration 3/1/2020 12/31/2024 Information is gathered and shared Feedback is recorded during each interactions with the public across the District interaction: • 5 from each program • 20 from each event • 1 from patron interactions 43 Goal Department Tie to Strategic Plan Start Date End Date Objective Measures Shift skill -based focus of and programming development to Excellence Coordinator Programming Aspiration 3/1/2020 3/31/2024 Utilize, programming adopts planning Select of outcomes when identified the adopt and and population we in see segments focus is the and and ingrained on population's a positive ingrain organization targeted to create of the OBPE using impact community in segments positive lives in utilizes, service on — the By the are 10% evaluations end on a yearly increase of 2023, calendar in positive 80% of program programs Develop mentor a Human Books program Excellence Coordinator Programming Aspiration 1/11/2021 12/31/2023 Share experience Build knowledge community and connections life Develop 2023 Obtain indicates experience 10 feedback how Human was Books from participants positive or mentors in that negative the launch Expand new community forms partnerships of 4/19 existing literacy agencies and with - Formal develop for all Excellence Coordinator Programming Literacy 3/1/2020 12/31/2024 Increase community literacy in our Improved Improved literacy reading rates readiness literacy language language Support all community goals, or sections to achieve in their a secondary of the their native Excellence Coordinator Programming Literacy 3/1/2020 12/31/2024 Increase community literacy in our Improved Improved literacy reading rates readiness Develop determining current processes funds for how to expend Finance Fiscal Strength 3/1/2019 12/31/2024 Budget planning and development Budget timeline Monitoring approved budget by BOT within to actual results 44 Department Tie to Strategic Plan Start Date End Date Objective Measures launch Begin plan plan, public valuable developing built as as 4/19 around a way to investment the to District a the inform marketing strategic — Formal the as a CRM Manager Fiscal Strength 3/1/2020 12/31/2024 Refer information. to Digital Marketing plan Library Confidence Indicator — LCI Begin identify reduced downturn setting areas if priorities that revenues - Formal could take launch now to be a 4/19 Executive Fiscal Strength 3/1/2019 12/31/2022 Plan is in place for reductions as needed Plan has been reviewed quarterly interests launch Work understanding forecasts District with revenues 4/19 to and other get their economic a firm of economic meaning - Formal for Finance Fiscal Strength 3/1/2019 12/31/2024 Monitor economic unemployment, Receive Finance Assessor Receive county oil conditions projections Director property assessors and gas interest and valuations prices — inflation, from Weld rates, and Weld County from other etc. County Use budget, provided and information to prepare projections. 45 Highlights from 2022 Goal Department Tie to Strategic Plan Objectives Performance Measures Results LINC construction Executive Director Facilities Aspiration: Create programs and result in changed services that lives and Provide skills -based programs Project scheduled completion in Project budget for early 2023 Construction proceeded HPLD should obtain certificate during 2022. of Finance Life Accelerator Encourage economic a better community. occupancy in January Some design and 2023. material selection Access: Every individual and community who growth adjustments were made to keep project contributes of the district access to library Stewardship: Develop and county -wide library in the to build destination the will downtown revenues have services. a on schedule because of supply chain issues and to help budget parameters. keep project within Greeley area 30% of all branch programming at HPLD will Branches Aspiration: Create programs and services result in changed that lives and The Programming Committee will incorporate 60% of those attending skills -based programming 69% of programming was skills based (2,571 out of 3,743 programs) 82% of attendees reported learning a new skill be skills -based this shift into their planning. will report that they learned a better community. a new skill by attending the program Provide Summer Reading Literacy: Intensify our Foster development Promote reading Support personal growth and a passion for literacy 80% of participants will learn something new 458 survey responses were collected 94% learned something new from what Branches and MOVE Adventure efforts in increasing the levels of literacy throughout the district. 60% of participants will enjoy reading more they read 89% enjoy 84% read or experienced reading more more often 60% of participants will read more 60% of participants will want to use the library more 90% want to use the library more often often Hold Yes!fest event Aspiration: Create programs and services result in changed that lives and Increase interest in STEM Participants will leave the event with new knowledge 97 gained education -percent of participants saying they "new knowledge about and career opportunities that Branches and MOVE education Provide opportunity for about opportunities education and that pertain career to a better community. STEM learning pertain to STEM." 98 -percent of participants report that they learned a new STEM skill during STEM. Participants will learn a new critical thinking skill that the festival. 93 -percent of participants state that they have a more positive attitude they can practice alone or with others. Participants' attitude towards towards STEM thanks to the festival. STEM. will change 46 dor, oz. coo. �i ;O2 e ce !�r W - - aaaaa MINIM �Ia— i •�aaaaa tei ■sMO aaa��i_.■�1aaIta Vain a� •aaaaaaaaa as p.�.wpa�sa`_sp+.� a�aa aaraa`is • aaa�3asa a aii��i�a�a +�aaaaaaa raVS a■� as _—lerr is laaaai■ Ssaaa aaa�aaai.sa a aisa a a as. =fa IIIINISNIM •••••• .a San— a a alga aawi�ani al aIII s a SWIMS aaaaaaa aaa �aay.taaa�a�a�aa�a ll III IS •Irmi aa�aaa`aaa MOM `�aaaaa� , . as �- f�i■ai�.✓ a•=4 aaa` aaaaa naaaa aaaµaYYy■aaa�l le11 IMP a an .ain a■aa1■l. aaaaa a as a a a aaa�aa a��aMan `.�_saa �s liana aa{aaaaY�aa♦ IS SW s aaaas--. aaatsa�aaa agar • a aaa tarn a■ia■arItAI _ as SWM . 'ypafCalf 'illa 1U5:V1 United 1. flenuis I Rental.!'t CIP;adAiF I' I-S00.UR RENTS a - Highlights from 2021 Goal Department Tie to Strategic Plan Objectives Performance Measures Results Diversity of collection Collection Resources Access Conduct a diversity audit of the collection. National average is 13% HPLD collection scored 11% diversified. Add 3 new Bookmobile community Access Provide access to library resources in rural and underserved areas New stops added 4 new stops added. MOVE stops Increase community stop Access Provide access to library resources in rural and underserved areas Users at each stop — there were 1,049 in 2020 900 through August 2021 MOVE usage by 20% or to 1,259 Support Outcome based programming with a focus on diversity and social justice Aspiration Provide programming that is relevant to our diverse community Provide programming that teaches positive social change skills; Civic Engagement 75% of will focus social 25% of programming based all OU programs on diversity and justice MOVE will be skill 63% as of September 1, 2021 16% as of September 1, 2021 MOVE Create 3 Nursey Rhyme Booklets/DVD multilingual Literacy Create Early literacy resources in native language Share with community Distribute booklets community 50% of all and DVD to partners all patrons who use this as a useful for teaching early in native language Distributions Burmese: 22% MOVE Somali: 21% French: 23% As of 9/1/2021 No Returned Evaluations yet 60% of this report resource literacy partners to use to increase literacy in the community Conduct writers' online weekly Branches Aspiration Allow writers to develop Participants increase their writing would report an in confidence in 95% of the regular participants reported an increase in confidence in their writing skills group and share their work skills Distribute Branches Aspiration Allow students in 2"(1 to 5`' Participants would report learning something new about science 88% of participants reported learning YES!Sparks kits grades to learn science in a fun, hands on way something new by using a YES!Sparks kit Partner with Colorado State University Extension office to provide skills based programs Branches Aspiration Provide information, Participants would report learning something new or a new skill 82% of participants reported learning education, and encourage the application of research- based knowledge in something new 76% of participants reported that they would apply what they learned to their daily activities response to community issues and interests 48 2023 District udget High Plains Library District Budgeted Revenue & Expenditures - General Fund FY 2023 ESTIMATED RESOURCES Beginning Fund Balance Estimated Revenue Property 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 2021 Actual $61,045,370 44,301,611 2,544,424 46,846,035 107,891,405 16,545,201 4,079,166 673,706 1,573,124 3,136,074 3,477,851 550,267 844,754 10,255,776 30,880,143 15,965,892 77,011,262 15,161,711 1,325,736 60,523,815 $ 77,011,262 2022 —11 Budget $ 70,698,742 34,032,044 1,473,256 35,505,300 106,204,042 19,911,383 32,211,024 684,342 1,146, 769 2,417,249 2,036,846 486,564 672,699 7,444,469 59,566,876 (24,061,576) 46,637,166 9,955,693 1,056,961 35,624,512 $46,637,166 2022 Estimated $77,011,262 34,032,044 1,473,256 35,505,300 112,516,562 19,911,383 32,211,024 684,342 1,146, 769 2,417,249 2,036,846 486,564 672,699 7,444,469 59,566,876 (24,061,576) 52,949,686 9,955,692 1,056,961 41,937,033 $ 52,949,686 2023 Budget $ 52,949,686 51,878,812 1,397,351 53,276,163 106, 225, 849 23,594,773 16,453,312 1,034,088 2,000,009 3,234,407 3,261,444 811,068 1,210,432 11,551,448 51, 599, 533 1,676,630 54,626,316 11,797,387 1,592,364 10,000,000 31,236,565 $ 54,626,316 2024 Planned $54,626,316 44,041,540 1,725,000 45,766,540 100,392,856 24,260,072 10,360,000 930,679 1,800,008 2,910,966 2,935,300 729,961 1,089,389 10,396,303 45,016,375 750,165 55,376,480 12,130,036 1,366,246 10,000,000 31, 880,198 $ 55,376,480 50 High Plains Library District Budgeted Revenue & Expenditures - General Fund FY 2023 TAXES P roperty Taxes Weld Co. P roperty Taxes Boulder Co. Delinquent Taxes Refunds/Abatements Taxes Weld Co. Refunds/Abatements Taxes Boulder Co. S pecific Ownership Taxes TOTAL TAXES OTHER REVENUE Fines, & Fees Earnings on Investments Grants Miscellaneous TOTAL OTHER REVENUE TOTAL REVENUE 2021 Actual 2022 Budget 2022 Estimated $ 42,826,436 $ 33,170,297 $ 33,170,297 579,275 648,847 648,847 895,900 2,211,114 46,512,725 26,280 34,119 199,410 73,501 333,310 $46,846,035 208,815 4,085 1,200,000 35,232,044 25,000 80,000 160,256 8,000 273,256 $35,505,300 III 208,815 4,085 1,200,000 35,232,044 25,000 80,000 160,256 8,000 273,256 2023 Budget 51,168, 709 644,867 SO 64,424 812 1,200,000 53, 078, 812 25,000 80,000 84,351 8,000 197,351 $35,505,300 $53,276,163 2024 Planned 43,493,403 548,137 1,500,000 45, 541, 540 55,000 100,000 60,000 10,000 225,000 $45,766,540 51 High Plains Library District Budgeted Revenue & Expenditures - General Fund FY 2023 OPERATING Salaries and wages Fringe benefits Workers' compensation Bank fees Minor equipment/furniture <$5k Janitorial supplies Operating supplies Bib processing supplies Postage Printing Memberships Public relations Programs Elec. - utilities Water & sewer Natural gas Telephones Disposal services Professional contracts Gasoline motor oil, lubricants Repair maint.- bldg Repair maint.- vehicles Repair maint.- office equip. Repair maint.- computer Repair maint.- on-line comp Repair maint.- other equip. Tuition reimbursement Travel & mileage In-house training Meetings Out -of -house training & conferences Treasurer's fee Books Newspapers/periodicals. Ebooks Compact discs Software DVD/BluRay Other expense Electronic resources Platform Fees Insurance Rent contribution -in -kind Equipment rentals Lease / rental expense TOTAL OPERATING CAPITAL OUTLAY Opening Day Collections Equipment/furn over $5000 New Computers & Other Technology Capital Improvements Construction Graphics TOTAL CAPITAL OUTLAY TRANSFERS OUT Transfers - Debt Service Fund TOTAL TRANSFERS TOTAL CAPITAL OUTLAY & TRANSFERS Distribution to Member Libraries 2021 Actual 8,243,951 2,534,638 69,505 1,274 41,048 41,495 98,969 117,500 22,861 24,233 17,705 46,116 49,683 224,742 66,929 52,292 269,062 44,176 1,263,945 8,089 382,989 16,383 160,868 303,142 137,773 18,916 9,832 17,647 (3,261) 3,238 18,514 660,418 550,420 33,722 111,485 34,108 218,953 62,228 16,524 416,642 1,124 135,323 an an 16,545,201 19,155 17, 252 53,231 3,989,528 4,079,166 4,079,166 10,255,776 2022 Budget 9,412,825 3,482,746 85,000 1,980 70,500 54,000 137,578 202,636 36,844 19,300 23,461 50,540 86,480 304,565 56,102 59,729 328,924 47,139 1,241,125 19,500 276,000 18,000 182,700 945,625 155,496 15,000 26,000 44,192 26,200 7,770 40,800 550,000 577,000 61,000 137,000 38,800 310,376 166,900 5,650 464,000 15,900 125,000 1,000 19,911,383 1,000,000 120,000 30,000 31,061,024 32,211, 024 32, 211, 024 7,444,469 2022 Estimated 9,412,825 3,482,746 85,000 1,980 70,500 54,000 137,578 202,636 36,844 19,300 23,461 50,540 86,480 304,565 56,102 59,729 328,924 47,139 1,241,125 19,500 276,000 18,000 182,700 945,625 155,496 15,000 26,000 44,192 26,200 7,770 40,800 550,000 577,000 61,000 137,000 38,800 310,376 166,900 5,650 464,000 15,900 125,000 1,000 19,911,383 1,000,000 120,000 30,000 31,061,024 32,211,024 32, 211, 024 7,444,469 2023 Budget 11,516,106 4,260,961 88,000 1,980 51,275 64,000 162,340 236,769 36,542 24,000 27,489 61,255 75,730 380,288 102,362 108,317 321,704 88,469 1,508,990 24,000 465,000 27,700 174,200 467,400 209,854 66,500 25,000 49,893 36,400 8,015 60,800 825,000 547,000 55,300 140,000 38,800 409,784 145,000 5,650 490,000 15,900 190,000 1,000 23, 594, 773 315,500 355,000 15,777,812 5,000 16,453,312 16,453,312 11,551,448 TOTAL DIST TO MEMBER LIBRARIES 10,255,776 7,444,469 7,444,469 11,551,448 2024-1 Planned 12,091,912 4,474,009 90,000 1,980 48,850 64,000 154,110 205,636 36,521 24,000 26,009 63,555 76,550 375,925 101,299 108,055 331,355 87,031 1,514,186 24,000 475,000 31,200 178,384 481,422 216,150 58,045 25,000 52,741 39,600 8,370 60,800 625,000 585,000 55,300 140,000 45,000 422,077 145,000 5,650 490,000 25,350 195,000 1,000 24,260,072 250,000 10,110,000 10,360,000 10,360,000 10,396,303 10,396,303 TOTAL EXPENDITURES 30,880,143 59,566,876 59,566,876 51, 599, 533 52 45,016,375 Branches Carbon I Valley Centennial Park Erie Farr Kersey Lincoln Park LINC Riverside Grover 6110 Salaries 859,143 1,026,487 769,517 1,051,757 118,085 550,000 697,906 795,885 6112 Benefits 317,883 379,800 284,721 389,150 43,691 203,500 258,225 294,478 6136 Workers' Compensation Total Salaries & Benefits 1,177,026 1,406,287 1,054,238 1,440,907 161,776 753,500 956,131 1,090,363 6000 Distribution to member libraries 6205 Bank fees 6220 Minor equipment/Furniture <$5k 14,825 2,850 4,140 3,000 2,000 - 3,110 5,500 6236 Janitorial supplies 6249 Operating supplies 16,470 19,200 13,000 11,000 2,125 6,000 18,000 11,000 6250 Bib processing supplies 6310 Postage 100 134 100 - - 74 100 134 6320 Printing 6340 Memberships 400 500 405 150 100 200 150 300 6345 Public relations 6358 Programs 6362 Electric 55,000 52,000 50,000 70,000 5,000 16,788 60,000 25,000 1,500 6364 Water & sewer 15,000 5,500 15,000 22,000 4,000 2,562 15,000 8,000 300 6365 Natural gas 20,000 11,000 12,000 15,000 4,000 5,317 20,000 8,000 1,000 6367 Telephones 6369 Disposal services 15,000 9,000 5,000 10,000 3,000 3,769 12,000 4,000 200 6379 Professional contracts 5,900 61,360 1,160 35,400 53,100 17,000 6380 Gasoline, motor oil, lubricants 6382 Repair maint.- bldg 6384 Repair maint.- vehicles 6385 Repair maint.- office equip. - 200 - 1,000 200 6387 Repair, maint., replacement / computer 6388 Repair maint.- on-line comp 6389 Repair maint.- other equip_ . 5,000 - - 6393 Tuition reimbursement 6394 Travel & mileage 3,125 530 2,413 219 435 696 900 1,000 6395 In -House Training 6396 Meetings 540 500 200 200 75 100 200 300 6397 Out -of -House Training & Conferences 6398 Treasurers fee 6410 Books 6425 Newspapers/periodicals 6430 Ebooks 6460 Compact discs 6480 Software 6490 DVD/BluRay 6495 Other expense 6496 Electronic resources 6500 Platform Fees 6510 Insurance 6520 Equipment rental 6530 Lease / rental expense - - 6952 Equip/furniture - over $5000 - - 6940 Improvement to Buildings - 6954 New Computers & other technology 6985 Lease debt service 6986 Opening Day Collection 6987 Construction Graphics 1,328,386 1,568,861 1,156,496 1,573,636 182,711 824,406 1,139,691 1,153,797 20,000 6980 Capital improvements - - Total 1,328,386 1,568,861 1,156,496 1,573,636 182,711 824,406 1,139,691.08 1,153,797 20,000 53 Branches MOVE I Admin Dist. Mbr To Lib I 2023 2024 TOTAL TOTAL 6110 Salaries 1,297,424 4,349,901 11,516,106 12,091,912 6112 Benefits 480,049 1,609,464 4,260,961 4,474,009 6136 Workers' Compensation 88,000 88,000 90,000 Total Salaries & Benefits 1,777,473 6,047,365 15,865,067 16,655,921 6000 Distribution to member libraries 11,551,448 11,551,448 10,396,303 6205 Bank fees 1,980 1,980 1,980 6220 Minor equipment/Furniture <$5k 3,000 12,850 51,275 48,850 6236 Janitorial supplies 64,000 64,000 64,000 6249 Operating supplies 16,700 48,845 162,340 154,110 6250 Bib processing supplies 236,769 236,769 205,636 6310 Postage 125 35,775 36,542 36,521 6320 Printing 24,000 24,000 24,000 6340 Memberships 1,200 24,084 27,489 26,009 6345 Public relations 61,255 61,255 63,555 6358 Programs 75,730 75,730 76,550 6362 Electric 45,000 380,288 375,925 6364 Water & sewer 15,000 102,362 101,299 6365 Natural gas 12,000 108,317 108,055 6367 Telephones 321,704 321,704 331,355 6369 Disposal services 26,500 88,469 87,031 6379 Professional contracts 44,720 1,290,350 1,508,990 1,514,186 6380 Gasoline, motor oil, lubricants 16,000 8,000 24,000 24,000 6382 Repair maint.- bldg 465,000 465,000 475,000 6384 Repair maint.- vehicles 22,700 5,000 27,700 31,200 6385 Repair maint.- office equip. - 172,800 174,200 178,384 6387 Repair, maint., replacement / computer 467,400 467,400 481,422 6388 Repair maint.- on-line comp 209,854 209,854 216,150 6389 Repair maint.- other equip. 61,500 66,500 58,045 6393 Tuition reimbursement 25,000 25,000 25,000 6394 Travel & mileage 10,000 30,575 49,893 52,741 6395 In -House Training 36,400 36,400 39,600 6396 Meetings 1,000 4,900 8,015 8,370 6397 Out -of -House Training & Conferences 60,800 60,800 60,800 6398 Treasurers fee 825,000 825,000 625,000 6410 Books 547,000 547,000 585,000 6425 Newspapers/periodicals 55,300 55,300 55,300 6430 Ebooks 140,000 140,000 140,000 6460 Compact discs 38,800 38,800 45,000 6480 Software 409,784 409,784 422,077 6490 DVD/BluRay 145,000 145,000 145,000 6495 Other expense 5,650 5,650 5,650 6496 Electronic resources 490,000 490,000 490,000 6500 Platform Fees 15,900 15,900 25,350 6510 Insurance 190,000 190,000 195,000 6520 Equipment rental 1,000 1,000 1,000 6530 Lease / rental expense - - - 6952 Equip/furniture - over $5000 - - - - 6940 Improvement to Buildings - - 6954 New Computers & other technology 355,000 355,000 250,000 6985 Lease debt service - - - 6986 Opening Day Collection 315,500 315,500 - 6987 Construction Graphics 5,000 5,000 - 1,892,918 13,429,370 11,551,448 35,821,721 34,906,375 6980 Capital improvements - 15,777,812 15,777,812 10,110,000 Total 1,892,918 29,207,182 11,551,448 51,599,533 45,016,375 54 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 11,551,448 6136 Workers' Compensation 88,000 6205 Bank fees 6220 Minor equipment/furniture <$5k - 200 1,500 5,000 850 6236 Janitorial supplies 6249 Operating supplies 6,500 100 1,000 495 26,000 3,500 650 6250 Bib processing supplies 6310 Postage 50 100 100 50 6320 Printing 23,000 - 6340 Memberships 300 860 1,250 7,880 830 7,914 6345 Public relations 46,155 14,600 6358 Programs 75,730 - 6362 _ Electric 45,000 _ 6364 Water and sewer 15,000 6365 Natural gas 12,000 6367 Telephones 321,704 6369 Disposal services 25,000 1,500 6379 Professional contracts 40,800 27,820 19,920 57,865 78,625 6380 Gasoline, Motor Oil, Lubricants - 6382 Repair maint.- bldg 6384 Repair maint.- vehicles - 6385 Repair maint.- office equip 172,800 6387 Repair, maint., replacement / computer 467,400 6388 Repair maint.- online comp 209,854 6389 Repair maint.- other equip. 51,500 6393 Tuition reimbursement 25,000 6394 Travel & mileage 2,600 5,000 3,000 1,250 3,900 700 6395 In -House Training 36,400 6396 Meetings 2,000 600 500 800 150 - 6397 Out -of -House Training&Conferences 500 300 60,000 6398 Treasurers fee 825,000 6410 Books 6425 Newspapers/periodicals 6430 Ebooks 6460 Compact discs 6480 Software 409,784 6490 Video/DVD 6495 Other expense 3,500 6496 Electronic resources 6500 Platform Fees 6510 Insurance 190,000 6520 Equipment rentals 6530 Lease / rental expense - Capital Outlay 6952 Equipment over $5000 - 6940 Improvement to Buildings 6954 New Computers & Other Technology - 355,000 6980 Capital improvements - - 6985 Lease debt service - 6986 Opening Day Collection 6987 Construction Graphics 5,000 DEPARTMENT TOTAL 12,798,798 5,500 7,760 112,495 131,605 2,060,887 224,789 55 Administration 56 Finance 57 Foundation I 58 Facilities Services 59 Collection 2023 2024 Departments Resources Total Total 6000 Tax Distrbtn - member libraries 11,551,448 10,396,303 6136 Workers' Compensation 88,000 90,000 6205 Bank fees 1,980 1,980 1,980 6220 Minor equipment/furniture 45k - 2,000 3,300 12,850 12,000 6236 Janitorial supplies 64,000 64,000 64,000 6249 Operating supplies 750 200 9,650 48,845 40,680 6250 Bib processing supplies 236,769 236,769 205,636 6310 Postage 825 550 34,100 35,775 35,828 6320 Printing 1,000 24,000 24,000 6340 Memberships 1,000 1,200 2,400 450 24,084 22,604 6345 Public relations 500 61,255 63,555 6358 Programs 75,730 76,550 6362 Electric 45,000 33,723 6364 Water and sewer 15,000 9,294 6365 Natural gas 12,000 5,922 6367 Telephones 321,704 331,355 6369 Disposal services 26,500 19,863 6379 Professional contracts 69,420 - 553,800 442,100 1,290,350 1,289,096 6380 Gasoline, Motor Oil, Lubricants 8,000 8,000 8,000 6382 Repair maint.- bldg 465,000 465,000 475,000 6384 Repair maint.- vehicles 5,000 5,000 5,000 6385 Repair maint.- office equip 172,800 177,984 6387 Repair, maint., replacement / computer 467,400 481,422 6388 Repair maint.- online comp 209,854 216,150 6389 Repair maint.- other equip. 10,000 61,500 53,045 6393 Tuition reimbursement 25,000 25,000 6394 Travel & mileage 375 900 10,000 2,850 30,575 30,692 6395 In -House Training 36,400 39,600 6396 Meetings 750 100 4,900 5,005 6397 Out -of -House Training&Conferences - 60,800 60,800 6398 Treasurers fee 825,000 625,000 6410 Books 547,000 547,000 585,000 6425 Newspapers/periodicals 55,300 55,300 55,300 6430 Ebooks 140,000 140,000 140,000 6460 Compact discs 38,800 38,800 45,000 6480 Software - - 409,784 422,077 6490 Video/DVD 145,000 145,000 145,000 6495 Other expense 2,150 - 5,650 5,650 6496 Electronic resources 490,000 490,000 490,000 6500 Platform Fees 15,900 15,900 25,350 6510 Insurance 190,000 195,000 6520 Equipment rentals 1,000 1,000 1,000 6530 Lease / rental expense - - Capital Outlay - 6952 Equipment over $5000 - - - - 6940 Improvement to Buildings 6954 New Computers & Other Technology - - 355,000 250,000 6980 Capital improvements 15,777,812 15,777,812 10,110,000 6985 Lease debt service - - 6986 Opening Day Collection 315,500 315,500 - 6987 Construction Graphics 5,000 DEPARTMENT TOTAL 74,350 7,250 16,899,012 2,476,819 34,799,265 27,394,464 56 RESOLUTION TO ADOPT BUDGET 22-1 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 2023, AND ENDING ON THE LAST DAY OF DECEMBER 2023. 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 12, 2022, 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 $5:L592,533. Section 2. That estimated revenues for each fund are as follows: General Fund: From urn -appropriated surpluses From sources other than general property tax From the general property tax levy Debt Service Total General Fund $ 52,949,686 1,462, 87 51,813,576 $106,225,849 57 Resolution to Adopt Budget Page 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 12th day of December, A.D., 2022. Attest: /rerze‘V Chairman, Board of Trustees Attest: Secret T./ reasurer, Board of Trustees 58 RESOLUTION TO APPROPRIATE SUMS OF MONEY 22-2 A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR THE PURPOSE AS SET FORTH BELOW, FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2023 BUDGET YEAR. WHEREAS, the Board of Trustees has adopted the annual budget in accordance with the local Government Budget Law, on December 12, 2022 and WHEREAS, the Library Board has made provision therein for revenues in an amount equal to or greater than the total proposed expenditures as set forth in said budget, and WHEREAS, it is not only required by law, but also necessary to appropriate the revenues provided in the budget to and for the purposes described below, so as not to impair the operations of the District. NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains Library District, Colorado: That the following sums are hereby appropriated from the revenue of each fund, to each fund, for purposes stated: General Fund: Current Operating Expenses $23,594,773 Capital Outlay 16,453,312 Transfers (internal activities) Distribution to Member Libraries 117551,448 Total General Fund $51,599533 Debt Service Fund: Principal & Interest & Other ADOPTED, this 12th day of December, A.D., 2022. Chairman, Board of Trustees ATTEST: 6 lit Secretarasurer, Board of Trustees 59 Chairman, Board of Trustees RESOLUTION TO SET MILL LEVIES 224 A RESOLUTION LEVYING ENERAL PROPERTY TAXES FOR THE YEAR 2022 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2023 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 12, 2022, and WHEREAS, the amount of money necessary to balance the budget for general operating expenses is $51,168,709 WHEREAS, the 2022 valuation for assessment for the High Plains Library District as certified by the Weld County Assessor is $16,105,983,191 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 2023 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 2022. 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 12th day of December, A.D., 2022. ATTEST: ATTEST: Secr�Treasurer, Board of Trustees 60 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) 12/13/2022 (local government)C $16,506,661,900.00 (GROSSD assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E) $16,105,983,191.00 (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 2023 (yyyy) • REVENUE2 1. General Operating ExpensesH 3.177 mills $ 51168708.60 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' SUBTOTAL FOR GENERAL OPERATING: 3. General Obligation Bonds and Interest' 4. Contractual Obligations" 5. Capital Expenditures'] 6. Refunds/Abatements' 7. Other' (specify): > mills 3.177 0.004 mills $< 0 51168708.60 mills $ 0 mills $ 0 mills $ 0 mills $ 64423.93 mills $ mills $ Contact person: (print) Signed: TOTAL: Sum of General Operating Subtotal and Lines 3 to 7 Natalie Wertz W-Rierci2 3.181 Daytime phone: Title: mills 51233132.53 (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. Suestions? Call DLG at 303 864-7720. 1 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 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 62 DLG 70 (Rev.6/16) RESOLUTION TO SET MILL LEVIES 22-4 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2022 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2023 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 12, 2022, and WHEREAS, the amount of money necessary to balance the budget for general operating expenses is $644,667 WHEREAS, the 2022 valuation for assessment for the High Plains Library District as certified by the Boulder County Assessor is $202,979,906 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 2023 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 2022. 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 12th day of December, A.D., 2022. ATTEST: Chairman, Board of Trustees ATTEST: S ecreta \we?) reasurer, Board of Trustees 63 082001 County Tax Entity Code DOLA LGID/SID CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments TO: County Co riissioners1 of On behalf of the the of the , Colorado. High Plains Library District A (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) Area's 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: 12/12/2022 (no later than Dec. 15) (local government)C 206,622,993 (GROSS assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E) 202, 979, 9 06 (NETC 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 (mmldaiyyyy) !I.,!PSE (see end notes for definitions and examples) 1. General Operating Expenses' 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' SUBTOTAL FOR GENERAL OPERATING: 3. General Obligation Bonds and Interests 4. ContractualObligationsic 5. Capital Expenditures's 6. Refunds/Abatements" 7. °thee (specify): for budget/fiscal year 2023 LEVY2 3.177 REVENUE2 mills $ 644, 867 > mills 3.177 'mrils .004 mills mills mills mills mills mills 812 S Contact person: (print) Signed: TOTAL: Sum of General Operating y Natalie Wertz 1181 Daytime phone: (970) Title: mills 645, 679 506-8566 Finance Manager Include one copy of this tax entity's completed for ni when filing the local government's budget by January 31st, per 29-1-113 CRI S., with the ai. r`or ref ocal o er'n ent �I 1. Room . � 1. 1 , 'i�er non "tie t. J env r. �? .. flue.strr�rr.s? ' 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 64 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 (32-14603C.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': I . 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 N/A 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 DLO 70 (Rev.6/16) 65 LEASE -PURCHASE SUPPLEMENTAL SCHEDULE TO THE ADOPTED BUDGET (29-1-103(3)(D), C.R.S. BUDGET YEAR 2023 The Supplemental Schedule must present information separately for all lease -purchase agreements involving real property and all lease purchase agreements for non -real property. I. REAL PROPERTY LEASE -PURCHASE AGREEMENTS: Description of real Property Lease -Purchase: Lease of Library Facilities: Year Total maximum payment liability for all Real Property Lease Purchase Agreements over the entire terms of all such agreements, including all optional renewal terms: Amount 2023 $ $ II. ALL LEASE -PURCHASE AGREEMENTS NOT INVOLVING REAL PROPERTY Description of Lease -Purchase Item(s): Description of Lease -Purchase Agreement(s): Total amount to be expended for all Non -Real Property Lease Purchase Agreements in Budget Year: 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: Amount $ 2a:)23 Ca pita l mpr ovement 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 2023 - 2027 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 2023 through 2027 totals approximately $47.75 million. The 2023 budget includes funds to construct LINO (a library / innovation center in Greeley), a library in Grover, and remodel and improve district -owned facilities. Funding will be from 2023 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 2023 recommended budget. Projects included in the subsequent years (2024-2027) 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 2023 year. 68 CAPITAL IMPROVEMENT PROGRAM Location/Item Description 2023 2024 2025 2026 2027 RTU1, RTU2, RTU3, RTU4 $ 474,000 Carpet tiles $ 632,192 Parking lot maintenance $ 17,500 Replace grass with rock in islands $ 21,220 Total $ 670,912 $ - $ 474,000 $ - $ - Replace exposed ductwork $ 161,000 Roof $ 275,000 Hot water system pump in boiler room $ 16,000 Exhaust Fans - EF1, 2, and 3 $ 8,000 Total $ 452,000 $ - $ - $ - $ 8,000 New Tech Eqpt (Computer, Phone, Server...) $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 40,000 Repair, replacement & new equipment $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 80,000 DSS Water Heater $ 8,000 DSS RTU 5, 6,7, and 8 $ 56,000 Elevator circuit board replacement $ 10,000 Carpet replacement $ 414,000 Interior paint $ 21,000 RTU 2 $ 142,000 Special projects (Facilities) $ 10,000 $ 10,000 $ 10,000 $ 10,000 Special projects (IT) $ 355,000 $ 250,000 $ 50,000 $ 50,000 Total $ 974,000 $ 360,000 $ 160,000 $ 302,000 $ 120,000 Parking lot maintenance $ 10,500 Wall protection children's area and study areas $ 18,000 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 $ 28,500 $ - $ - $ - $ 76,000 Carpet replacement $ 634,000 2 Pumps for hot water system $ 32,000 Landscaping by drive through window $ 13,000 3 Exhaust fans $ 7,400 Total $ 686,400 $ - $ - $ - $ - Parking lot asphalt installation $ 15,000 Total $ 15,000 $ - $ - $ - $ - Parking lot maintenance $ 6,000 Total $ 6,000 $ - $ - $ - $ - Opening Day Collection $ 315,500 Total $ 315,500 $ - $ - $ - $ - r- cu t _ �CC-nt- -,-n• LINC (Library (Library and Innovation Center) $ 10,000,000 LINC Graphics $ 5,000 Centennial Park renovations $ 1,800,000 Grover $ 1,000,000 DSS Archive $ 500,000 $ 2,500,000 _ Mead $ 7,500,000 Erie $ 9,000,000 Evans $10,800,000 Total $ 13,305,000 $ 10,000,000 $ - $ 9,000,000 $10,800,000 Grand Total $ 16,453,312 $ 10,360,000 $ 634,000 $ 9,302,000 $11,004,000 69 CAPITAL IMPROVEMENT PROGRAM Opening Day Collection: LINC $ 315,500 Sub total $ 315,500 New Computers & Other Technology: IT projects $ 355,000 Sub total $ 355,000 Capital Improvements: LINC (Library and Innovation Center) $ 10,005,000 Carbon Valley improvements $ 670,912 Centennial Park improvements $ 2,252,000 DSS improvements $ 1,119,000 Erie improvements $ 28,500 Farr improvements $ 686,400 Grover $ 1,000,000 Kersey improvements $ 15,000 Lincoln Park improvements $ 6,000 Sub total $ 15,782,812 Total Capital outlay $ 16,453,312 Opening Day Collection $ 315,500 New Computers & Other Technology $ 355,000 Capital Improvements $ 15,782,812 $ 16,453,312 Opening Day Collection New Computers & Other Technology i Y Capital Improvements i 70 2a::02.3 epart I udgets 01-xxxx-50-01 Board of Trustees Expense Account Actual 2021 I YTD 6/30/2022 I Budget I 2022 Budget - 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 1,168 614 100 100 100 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 1,706 955 2,600 2,600 2,600 Travel 6396 • Meetings 1,497 35 2,000 2,000 2,100 6397 • Out -of -House & Conferences 500 500 500 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 Total 4,371 1,604 5,500 5,500 5,600 72 01-xxxx-50-02 Executive Director Expense Account Actual 2021 I YTD 6/30/2022 Budget 2022 Budget / 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 150 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 903 339 1,000 1,000 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 255 345 860 860 860 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 2,034 665 3,878 5,000 5,000 • Travel 6396 • Meetings 35 85 600 600 600 6397 • Out -of & Conferences 50 300 300 300 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 Total 3,227 1,484 5,638 7,760 7,910 73 01-xxxx-50-03 Associate Directors Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 g Budget 2023 g Planned 2024 75 50 200 200 6220 • Minor Equipment/Furniture <$5k 6236 • Janitorial supplies 6249 • Operating supplies 572 375 495 525 6250 • Bib Processing Supplies 6310 • Postage 4 6320 • Printing 6340 • Memberships 537 300 830 1,250 1,250 6345 • Public Relations 6358 • Programs 49,683 42,935 92,000 75,730 76,550 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 9,091 12,211 30,500 27,820 29,200 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 1,852 405 2,300 3,000 3,000 6396 • Meetings 203 260 75 500 500 6397 • Out -of -House Training & Conferences 6480 • Software 6495 • Other Expense 3,500 3,500 3,500 3,500 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology 3 Total 65,516 56,115 129,630 112,495 114,725 74 01-xxxx-10-00 Centennial Park Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 6220 - Minor Equipment/Furniture <$5k 3,122 9,500 2,850 1,650 6221 - E -book Readers 6236 - Janitorial supplies 6249 - Operating supplies 14,305 5,589 17,600 19,200 18,700 6250 - Bib Processing Supplies 6310 - Postage 355 134 134 6320 - Printing 6340 - Memberships 129 (55) 500 500 500 6345 - Public Relations 6358 - Programs 6362 - Electric 39,293 17,295 37,342 52,000 53,000 6364 - Water a n d sewer 3,018 1,248 4,097 5,500 6,000 6365 - Natural gas 5,872 7,969 5,359 11,000 12,000 6367 - Phones 6369 - Disposal Services 6,819 2,659 5,214 9,000 10,000 6379 - Professional Contracts 54,934 11,892 58,000 61,360 61,360 6380 - Gasoline, Motor Oil, Lubricants 6382 - Repair maint. - building 6384 - Repair maint. - vehicles 6385 - Repair maint. - office equipment 495 500 6387 - Repair, maint., replacement / computer 6388 - Repair maint. - on-line computer 6389 - Repair maint. - other equipment 6394 - and Mileage 246 1,438 530 530 Travel 6395 - In -House Training 6396 " Meetings 33 240 500 500 6397 - Out -of & Conferences 363 Training -House 6480 - Software 6495 - Other Expense 6510 - Insurance 6520 - Equipment Rentals 6952 - Equip/furniture-over $5000 6954 - New Computers & Other Technology 6980 - Capital improvements Total 128,020 47,206 140,145 162,574 164,374 75 01-xxxx-15-00 Farr Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 Expense 6220 - Minor Equipment/Furniture <$5K 3,580 1,469 4,550 3,000 3,000 6236 - Janitorial supplies 6249 - Operating supplies 5,495 5,923 10,700 11,000 11,000 6250 - Bib Processing Supplies 6310 - Postage 12 100 - - 6320 • Printing 6340 - Memberships 100 50 150 150 150 6345 • Public Relations 6358 - Programs 6362 - Electric 45,161 23,096 60,362 70,000 71,000 6364 - Water and sewer 12,639 6,067 15,666 22,000 23,000 6365 - Natural gas 8,190 5,927 8,366 15,000 15,500 6367 - Phones 6369 - Disposal Services 6,789 5,017 5,610 10,000 10,500 6379 - Professional Contracts 1,746 1,695 1,160 1,160 1,160 6380 - Gasoline, Motor Oil, Lubricants 6382 - Repair maint. - building 6384 k 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 82 260 261 219 219 - Travel 6396 - Meetings 82 200 200 200 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 Total 83,794 49,586 107,125 132,729 135,729 76 01-xxxx-20-00 Carbon Valley . Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 11,901 15,400 14,825 14,800 6221 • E -book Readers 6224 - CVRL Foundation Purchases 6236 • Janitorial supplies 6249 • Operating supplies 17,094 5,014 15,420 16,470 16,680 6250 • Bib Processing Supplies 6310 • Postage 4 100 100 100 6320 • Printing 6340 • Memberships 171 400 400 400 6345 • Public Relations 6358 • Programs 6362 • Electric 41,228 15,979 40,600 55,000 55,500 6364 • Water and sewer 11,609 1,503 9,325 15,000 15,500 6365 • Natural gas 13,304 8,253 13,546 20,000 21,000 6367 • Phones 6369 • Disposal Services 6,141 8,824 15,000 16,000 7,715 6379 • Professional Contracts 385 6,900 5,900 5,900 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 120 5,000 5,000 5,000 6394 • Travel and Mileage 518 513 3,738 3,125 3,125 6396 • Meetings 125 103 440 540 540 6397 • Out -of -House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New computers & other technology 6980 - Capital improvements 6986 - Opening Day Collection Total 104,170 37,510 119,693 151,360 154,545 77 I01)0003000 Lincoln Park Expense Account Actual 2021 I YTD I 6/30/2022 Budget 2022 I Budget 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 4,333 5,550 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 4,374 4,413 11,370 6,000 6250 • Bib Processing Supplies 6310 • Postage 100 74 6320 • Printing 6340 • Memberships 145 120 200 200 6345 • Public Relations 6358 • Programs 95 6362 • Electric 13,046 6,426 16,094 16,788 17,627 6364 • Water and sewer 1,596 668 2,062 2,562 2,690 6365 • Natural gas 3,570 2,384 5,119 5,317 5,583 6367 • Phones 6369 • Disposal Services 3,849 3,892 3,000 3,769 3,958 6379 • Professional Contracts 64,036 13,508 60,400 35,400 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 500 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • and Mileage 114 468 461 696 Travel 6396 • Meetings 22 195 100 6397 • Out -of -House &Conferences Training 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6530 - Lease / Rent Expense 6952 • Equip/furniture-over $5000 6954 • New computers and other technology 6980 - Capital improvements Total 95,085 31,974 105,051 70,906 29,858 78 01-xxxx-35-00 LINC - Library INnovation Center Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 Expense Account 6220 - Minor Equipment/Furniture <$5K 3,110 3,700 6236 - Janitorial supplies 6249 - Operating supplies 18,000 18,000 6250 - Bib Processing Supplies 6310 • Postage 100 100 6320 - Printing 6340 - Memberships 150 250 6345 - Public Relations 6358 - Programs 6362 - Electric 16,176 9,145 55,320 60,000 61,000 6364 - Water and sewer 23,240 2,163 2,805 15,000 16,000 6365 - Natural gas 5,267 7,978 10,721 20,000 21,000 6367 - Phones 6369 - Disposal Services 3,222 4,414 12,000 13,000 6379 - Professional Contracts 53,100 94,400 6380 - Gasoline, Motor Oil, Lubricants 6382 - Repair maint. - building 6384 - Repair maint. - vehicles 6385 - Repair maint. - office equipment 1,000 6387 - Repair, maint., replacement / computer 6388 - Repair maint. - on-line computer 6389 - Repair maint. - other equipment 6394 - Travel and Mileage 900 1,160 6396 - Meetings 200 200 6397 - Out -of -House Training $ Conferences 6480 - Software 6495 - Other Expense 12,975 6510 - Insurance 6520 - Equipment Rentals 6940 - Improvement to Buildings 6952 - Equip/furniture-over $5000 6954 - New Computers & Other Technology 6980 - Capital improvements Total 60,880 19,286 73,260 183,560 228,810 79 01-xxxx-40-00 MOVE ' Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 Expense Account 1,181 5,000 3,000 3,000 6220 • Minor Equipment/Furniture <$5k 6236 • Janitorial supplies 6249 • Operating supplies 15,394 11,710 15,700 16,700 21,700 6250 • Bib Processing Supplies 6310 • Postage 40 250 125 125 6320 • Printing 6340 • Memberships 330 1,358 1,150 1,200 1,250 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 17,929 2,663 43,528 44,720 45,270 6380 • Gasoline, Motor Oil, Lubricants 5,553 4,082 16,500 16,000 16,000 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 11,926 4,810 15,500 22,700 26,200 6385 • Repair maint. - office equipment 200 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 1,411 2,244 8,175 10,000 13,150 6396 • Meetings 214 527 1,800 1,000 1,300 6397 • Out -of -House Training & Conferences 6410 • Books 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 455 6952 • Equip/furniture-over $5000 6954 • New computers & other technology 6980 - Capital improvements Total 54,393 27,434 107,803 115,445 127,995 80 01-xxxx- 71-0 0 Erie ' Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 Expense Account 9,223 721 5,000 4,140 3,700 6220 • Minor Equipment/Furniture <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 12,136 4,378 13,000 13,000 14,050 6250 • Bib Processing Supplies 6310 • Postage 8 100 100 100 6320 • Printing 6340 • Memberships 139 93 405 405 405 6345 • Public Relations 6358 • Programs 28,972 8,959 41,352 50,000 51,000 6362 • Electric 6364 • Water and sewer 6,360 2,225 8,402 15,000 15,500 6365 • Natural gas 5,367 4,532 4,919 12,000 13,000 6367 • Phones 6369 • Disposal Services 1,575 511 1,364 5,000 5,500 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 889 204 2,000 2,413 2,413 6396 • Meetings 159 200 200 200 6397 • Out -of -House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New computers & other technology 6980 - Capital improvements Total 64,820 21,631 76,742 102,258 105,868 81 01-xxxx-72-00 Kersey Library Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 1,872 375 3,000 2,000 1,500 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 2,187 106 3,000 2,125 2,300 6250 • Bib Processing Supplies 6310 • Postage 29 30 6320 • Printing 6340 • Memberships 200 100 150 6345 • Public Relations 6358 • Programs 6362 • Electric 1,699 1,103 4,500 5,000 5,500 6364 • Water and sewer 645 345 2,665 4,000 4,500 6365 • Natural gas 852 991 700 4,000 4,500 6367 • Phones 6369 • Disposal Services 860 1,431 630 3,000 3,500 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 130 200 200 200 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • and Mileage 156 435 452 Travel 6396 • Meetings 287 12 80 75 125 6397 • Out -of -House &Conferences Training 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6530 • Lease / Rental expense 6952 • Equip/furniture-over $5000 6954 • New computers and other technology 6980 - Capital improvements 8,402 4,522 15,161 20,935 22,727 Total 82 01-xxxx-73-00 Riverside Library & Cultural Center A Account Actual 2021 6/30/2022 Budget 2022 Budget 2023 Planned 2024 YTD Expense 6220 • Minor Equipment/Furniture<$5k 920 4,929 5,850 5,500 5,500 6236 • Janitorial supplies 6249 • Operating supplies 6,898 2,213 11,200 11,000 11,000 6250 • Bib Processing Supplies 6310 • Postage 132 134 134 134 6320 • Printing 6340 • Memberships 280 32 400 300 300 6345 • Public Relations 6358 • Programs 6362 • Electric 15,492 11,944 16,673 25,000 26,000 6364 • Water and sewer 1,153 1,835 3,854 8,000 8,500 6365 • Natural Gas 2,607 5,072 4,611 8,000 8,500 6367 • Phones 6369 • Disposal Services 2,126 1,528 1,869 4,000 4,500 6379 • Professional Contracts 95 190 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 222 52 400 200 200 6387 • Repair maint. - computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 and Mileage 136 269 1,102 1,000 1,000 • Travel 6395 - In House Training 6396 • Meetings 29 340 300 300 6397 • Out of House & Conferences Training 6410 - Books 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6952 • Equip/furniture-over $5000 6954 • New computers and other technology 6980 - Capital Improvements Total 30,061 28,093 46,433 63,434 65,934 83 01-xxxx-74-00 Grover Library Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 6345 • Public Relations 6358 • Programs 6362 • Electric 1,500 1,500 1,575 6364 • Water and sewer 300 300 315 6365 • Natural gas 1,000 1,000 1,050 6367 • Phones 6369 • Disposal Services 200 200 210 6379 • Professional Contracts 17,000 17,000 17,000 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 6396 • Meetings 6397 • Out -of -House Training & Conferences 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & technology other - - 20,000 20,000 20,150 Total 84 01-xxxx-50-51 Administration Expense Account I Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 1 6136 - Workers' Compensation 69,505 73,201 85,000 88,000 90,000 6205 - Bank Service Charges 6220 • Minor Equipment/Furniture <$5k 80 6236 • Janitorial supplies 6249 • Operating supplies 7,654 811 6,000 6,500 6,500 6250 • Bib Processing Supplies 6310 • Postage 50 50 50 6320 • Printing 6340 - Memberships 1,238 1,238 6345 • Public Relations 472 6362 • Electric 23,673 11,165 30,822 45,000 33,723 6364 • Water and sewer 6,671 3,961 6,926 15,000 9,294 6365 • Natural gas 7,263 6,237 5,388 12,000 5,922 6367 • Phones 6369 • Disposal Services 11,221 4,645 14,514 25,000 18,318 6378 - High Plains RLSS Courier 6379 • Professional Contracts 30,896 33,856 37,200 40,800 42,000 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 - Repair maint. - bookmobile 6385 - Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • and Mileage Travel 6395 - In -House Training 6396 • Meetings 6397 • Out -of -House & Conferences Training 6398 - fee 660,418 500,206 550,000 825,000 625,000 Treasurer's 6410 - Books 6425 - Periodicals 6480 • Software 6495 • Other expense 24 10 6510 • Insurance 135,323 107,825 125,000 190,000 195,000 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 954,438 743,155 860,900 1,247,350 1,025,807 85 01-xxxx-50-53 Community Relations and Marketing Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 1,313 257 1,000 1,500 1,000 6220 • Minor Equipment/Furniture <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 1,195 325 18,950 26,000 17,300 6250 • Bib Processing Supplies 6310 • Postage 16 59 200 100 100 6320 • Printing 12,218 14,454 18,800 23,000 23,000 6340 • Memberships 5,676 1,249 5,594 7,880 7,880 6345 • Public Relations 38,214 20,626 39,550 46,155 46,155 6358 • Programs 349 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 5,797 1,079 4,764 19,920 4,920 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 2,062 428 1,250 1,250 1,250 6396 • Meetings 642 430 600 800 800 6397 • Out -of -House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6987 - Construction - Graphics 5,000 Total 67,133 39,256 90,708 131,605 102,405 86 01-xxxx-50-54 - Information Technology and Innovation Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Bu .ge 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 2,509 151 10,000 5,000 5,150 6240 - Supplies Resale - Flash Drives 6249 • Operating supplies 3,160 1,253 2,200 3,500 3,605 6250 • Bib Processing Supplies 6310 • Postage 10 100 100 103 6320 • Printing 6340 • Memberships 830 830 855 6345 ' Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 269,062 156,324 328,924 321,704 331,355 6369 • Disposal Services 1,500 1,500 1,545 6379 • Professional Contracts 35,172 24,466 36,602 57,865 59,601 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 160,151 54,245 180,900 172,800 177,984 6387 • Repair, maint., replacement / compute 303,142 461,625 945,625 467,400 481,422 6388 • Repair maint. - on-line computer 137,773 123,745 155,496 209,854 216,150 6389 • Repair maint. - other equipment 18,796 852 10,000 51,500 53,045 6394 • Travel and Mileage 2,191 437 3,575 3,900 4,017 6395 - In -House Training 6396 • Meetings 98 150 150 155 6397 • Out -of -House Training & Conferences 6480 • Software 219,013 197,177 310,376 409,784 422,077 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology 46,992 4,146 30,000 355,000 250,000 6980 • Capital Improvements 6985 • Lease Total 1,197,961 1,024,529 2,016,278 2,060,887 2,007,064 87 01-xxxx-50-55 Human Resources Actual 2021 YTD 6/30/2022 I Budget 2022 I Budget 2023 Planned 2024 Expense Account 800 850 6220 • Minor Equipment/Furniture <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 783 404 1,313 650 700 6250 • Bib Processing Supplies 6310 • Postage 143 50 50 100 6320 • Printing 6340 • Memberships 7,838 1,390 7,602 7,914 6,139 6345 • Public Relations 7,431 4,583 10,650 14,600 16,900 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 74,777 54,433 94,846 78,625 78,855 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6393 - Tuition Reimbursement 9,832 1,422 26,000 25,000 25,000 6394 • Travel and Mileage 1,112 286 1,400 700 700 6395 - In -House Training (3,261) 1,876 26,200 36,400 39,600 6396 • Meetings 6397 • Out -of -House Conference & Meetings 18,514 14,056 40,000 60,000 60,000 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 117,169 78,450 208,861 224,789 227,994 Total 88 I01-)o(xx-50-56 Finance a Expense Account v Actual 2021 I YTD 6/30/2022 Budget 2022 I Budget 2023 Planned 2024 6205 -Bank Service Charges v 1,980 1,980 1,980 1,274 579 6220 • Minor Equipment/Furniture 45k 6221 • E -book Readers 6236 • Janitorial supplies 6249 . Operating supplies 13 750 728 750 750 6250 • Bib Processing Supplies 6310 • Postage 800 825 825 825 6320 • Printing 6340 • Memberships 396 1,000 1,000 1,000 497 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 . Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 69,420 6379 • Professional Contracts 61,057 46,760 67,305 70,720 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 168 375 375 173 6396 . Meetings 6397 • Out -of -House Training & Conferences 6480 . Software 6495 • Other Expense 6510 • Insurance 6520 . Equipment Rentals 6940 • Improvement to Buildings 6952 . Equip/furniture-over $5000 6954 • New Computers & other technology Total 64,529 75,650 74,350 47,748 72,028 89 I01 -x0-50-57 A Foundation Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 Expense 6220 • Minor Equipment/Furniture <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 121 114 500 200 200 6250 • Bib Processing Supplies 6310 • Postage 1,500 500 550 550 6320 • Printing 500 1,000 1,000 6340 • Memberships 321 3,287 1,180 1,200 1,470 6345 • Public Relations 500 500 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. - 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 840 900 900 Travel 6395 - In -House Training 6396 • Meetings 21 40 800 750 750 6397 • Out -of -House & Conferences Training 6480 • Software 6495 • Other Expense 25 250 2,150 2,150 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 1,963 3,466 4,570 7,250 7,520 90 01-xxxx-50-58 Facilities Services Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 6220 • Minor Equipment/Furniture <$5k 347 71 1,500 v 2,000 v 2,000 6221 • E -book Readers 6236 • Janitorial supplies 41,495 23,008 54,000 64,000 64,000 6249 • Operating supplies 799 3,945 6250 • Bib Processing Supplies 6310 Postage 6320 • Printing 6340 • Memberships 1,500 2,400 2,400 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 5,029 6379 • Professional Contracts 539,803 384,121 347,300 553,800 553,800 6380 • Gasoline, Motor Oil, Lubricants 2,536 1,018 3,000 8,000 8,000 6382 • Repair maint. - building 382,989 116,018 276,000 465,000 475,000 6383 • Repair maint. - grounds 6384 • Repair maint. - vehicles 4,456 450 2,500 5,000 5,000 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 615 10,000 6394 • Travel and Mileage 2,602 1,973 8,000 10,000 10,000 6396 • Meetings 6397 • Out -of -House Training & Conferences 6480 • Software 6495 a Other Expense 6510 • Insurance 6520 • Equipment Rentals 1,000 1,000 1,000 6940 • Improvement to Buildings 6952 a Equip/furniture-over $5000 120,000 6954 • New Computers & other technology 6980 • Capital Improvements 3,989,528 11,746,021 31,061,024 15,777,812 10,110,000 Total 4,964,555 12,282,269 31,875,824 16,899,012 11,231,200 91 01-xxxx-50-59 Collection Resources / Expense Account Actual 2021 YTD 6/30/2022 Budget 2022 Budget 2023 Planned 2024 6220 - Minor Equipment/Furniture <$5k 594 493 3,300 3,300 3,500 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 4,002 1,601 9,700 9,650 10,000 6250 • Bib Processing Supplies 117,500 42,787 202,636 236,769 205,636 6310 • Postage 20,239 9,463 33,850 34,100 34,100 6320 • Printing 6340 • Memberships 50 450 450 450 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 368,231 171,204 430,100 442,100 450,000 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 768 343 2,850 2,850 2,850 6396 • Meetings 100 100 100 6397 • Out -of -House Training & Conferences 6410 - Books 550,420 259,793 577,000 547,000 585,000 6425 - Newspapers & Periodicals 33,722 4,402 61,000 55,300 55,300 111,485 58,467 137,000 140,000 140,000 6430 - Ebooks 6460 - Compact Discs 34,108 11,606 38,800 38,800 45,000 6480 • Software 6490 - DVD/BluRay 62,228 24,180 166,900 145,000 145,000 6495 • Other Expense 6496 - Electronic resources 416,642 291,258 464,000 490,000 490,000 6500 • Platform Fees 1,125 11,600 15,900 15,900 25,350 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 16,797 6954 • New Computers & other technology 6,239 6986 - Opening Day Collection 19,155 59 1,000,000 315,500 Total 1,763,305 887,256 3,143,586 2,476,819 2,192,286 92 lir 21::123 Eiticiget Strilig Cdng Budget Stringy Coding - Numeric Sort The following format is used for coding expenses for purchase order requisitions and for future budgeting: Fund Expense ■ ■ Definitions: ■ ■ ■ ■ a Location Department ■ ■ ■ ■ Pro. 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 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 Expense Location Department S Location Codes 10 Centennial Park 15 Farr 20 Carbon Valley 30 Lincoln Park 35 LINC - Library INnovation Center 40 Bookmobile 50 District Support Services 70 Ault (Northern Plains) 71 Erie 72 Kersey Library 73 Riverside Library & Cultural Center 74 Grover 75 Eaton 80 Fort Lupton 85 Hudson 90 Johnstown (Glenn A. Jones) 95 Platteville 00 High Plains Library District a Project Department Codes 00 None 01 Board of Trustees 02 Executive Director 03 Associate Director 51 Administration 53 Public Information 54 Information Technology 55 Human Resources 56 Finance 57 Foundation 58 Facility Services 59 Collection Development 65 Virtual Library Program/Professional Contracts/Project Codes Programs 1010 1015 1020 1030 1071 1072 1073 8001 Centennial Park Farr Carbon Valley Lincoln Park Erie Kersey Riverside Library & Cultural Center Outreach Projects 2012 Riverside Library & Cultural Ctr. 2013 Lincoln Park 2014 Energy Performance 3 513 Interlibrary Loan system 8501 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 / 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 / Materials and supplies for the repair and maintenance of District buildings. Includes light bulbs, paint, lumber, and hardware supplies. 6384 Repair & Maintenance -Vehicles / Repair and maintenance costs for District vehicles. 6385 Repair & Maintenance -Office Equipment / Services, supplies and maintenance agreements purchased to repair and maintain office equipment, such as copy machines, microfiche reader/printers and fax machines. 6387 Repair, Maintenance, Replacement - Computer / Services, supplies and maintenance agreements purchased to repair and maintain computer equipment, such as monitors, central processing units and printers. Also includes cost of replacement computers. 6388 Repair & Maintenance -On-line Computer I Cost of upkeep for the Dynix Horizon system. 6389 Repair & Maintenance -Other Equipment / Services, supplies and maintenance agreements purchased to repair and maintain any equipment that is not otherwise classified. 6393 Tuition Reimbursement / Reimbursement for classes taken by those employees continuing their education. 6394 Travel & Mileage / Reimbursement for mileage, parking, meals, and incidental expenses incurred by a District employee when conducting District business. This does not include expenses incurred for conferences and training. 6395 In -House Training / Costs of in-house classes and seminars for staff needs. 6396 Meetings / Incidental expenses incurred when hosting or attending meetings. 6397 Out -of -House Training & Conferences / Expenses incurred for conference attendance, and out -of -house training. 6398 Treasurer Fee / Fees paid to the county for collection and distribution of property taxes. 6410 Books / Hardbound or softbound materials purchased, not via a subscription. 6425 Periodicals / Printed materials purchased with a subscription for magazines, newspapers, or professional journals. 6430 E Books / Recorded audio materials in cassette type form. 6460 Compact Discs / Recorded audio materials including music in compact disk (CD) form. 6480 Software / Published software programs and site licenses. 6490 DVD/Blue Ray / Recorded visual material in DVD or Blue Ray format. 6495 Other Expense / Expenses not otherwise classified. 6496 Electronic Resources / Subscription costs for online databases. 6510 Insurance / Premiums paid for coverage of bookmobiles, buildings, general liability and Directors and Officers of the District. 6520 Equipment Rentals / Rental costs for equipment rented by the District including rentals of postage machine rental. 6952 Equipment/Furniture over $5000 / Equipment or furniture items costing more than $5000. 6953 RFID / Costs for the collection management and inventory control system. 6954 New Computers & Other Technology / Includes personal computers, monitors, printers, and multi -functional equipment. 6980 Capital Improvements / Permanent repairs, upgrades, remodel or improvements made to enhance the appearance of a District building. 6985 Lease Payment / Payments made to lease Library buildings. Debt service transfer for 2001 COPS and 2006 COPS. 6986 Opening Day Collection / Expenses incurred in purchasing Library materials for opening day inventory. 97 Budget String Coding - Alpha Sort The following format is used for coding expenses for purchase order requisitions and for future budgeting: Fund ■ ■ Definitions: Expense Location Department ■ ■ ■ ■ ■ ■ ■■- Project ■ ■ ■ ■ • Fund: A fiscal and accounting entity with a set of accounts recording revenues and expenditures of the entity. • Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to benefit the current fiscal period. • Location: Various branch location or member library designations associated with a two - digit code. • Department: A two -digit code associated with District Support Services departments. • Project: A four -digit code associated with special expenditure categories. Coding Examples Example One: 01-6220-50-51 01=General Fund 6220=Minor Equipment 50=District Support Services 51=Administration Example Two: 01-6249-10-00 01=General Fund 6249=Operating Supplies 10=Centennial Park 00=No Department Example Three*: 01-6358-10-00-1001 01=General Fund 6358 —Programs 10=Centennial Park 00 No Department 1001 —Centennial Park Programs *In most instances you will not need to code for projects unless you have expenses specifically related to an item on the project list. 98 Schedule of Budget Codes Fund Expense Location Department - Location Codes 10 Centennial Park 15 Farr 20 Carbon Valley 30 Lincoln Park 35 LINC - Library INnovation Center 40 Bookmobile 50 District Support Services 70 Ault (Northern Plains) 71 Erie 72 Kersey Library 73 Riverside Library & Cultural Center 74 Grover 75 Eaton 80 Fort Lupton 85 Hudson 90 Johnstown (Glenn A. Jones) 95 Platteville 00 High Plains Library District a Project Department Codes 00 None 01 Board of Trustees 02 Executive Director 03 Associate Director 51 Administration 53 Public Information 54 Information Technology 55 Human Resources 56 Finance 57 Foundation 58 Facility Services 59 Collection Development 65 Virtual Library Programs/Professional Contracts/Project Codes Programs 1010 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 /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 Ipads. 6952 Equipment/Furniture over $5000 / Equipment or furniture items costing more than $5000. 6520 Equipment Rentals / Rental costs for equipment rented by the District including rentals of postage meter machines. 6148 Federal Unemployment Taxes / Amounts paid by the District to provide unemployment compensation benefits for employees. 6203 Fees — Other / Miscellaneous fees. 6224 Foundation Purchases / Items purchased by the District that the Foundation has approved for funding. 6380 Gasoline, Motor Oil, Lubricants / Expenses for fuel and lubricants to operate District vehicles. 6395 In -House Training / Costs of in-house classes and seminars for staff needs. 6510 Insurance / Premiums paid for coverage of bookmobiles, buildings, general liability and Directors and Officers of the District. 6236 Janitorial Supplies / Items used to clean and supply facilities, such as floor finish, stain remover, toilet tissue, paper towels, hand soap, event, and vacuum bags. 6985 Lease Payment / Payments made to lease Library buildings. Debt service transfer for 2001 COPS and 2006 COPS. 6145 Legal Shield / Employee paid Legal Services 6112 Life/Disability Insurance / Premium paid for short-term and long-term, life and disability insurance coverage. 6138 Medical Insurance / Premium paid for medical costs for insurance coverage as elected by employees. 6146 Medicare / Federal withholding contribution as part of social security program. 6340 Memberships / Payment of membership dues to professional organizations. 6396 Meetings / Incidental expenses incurred when hosting or attending meetings. 6220 Minor Equipment / Items costing less than $5000, such as VCRs, projectors, televisions, display units and typewriters. 6365 Natural Gas / Expenditures for natural gas services provided by a public utility company. 6954 New Computers & Other Technology / Includes personal computers, monitors, printers, and multi -functional equipment. 6986 Opening Day Collection / Expenses incurred in purchasing Library materials for opening day inventory. 6249 Operating Supplies / Items such as pens, paper, tape, scissors, desk accessories, binders, paper clips, security cases, seasonal decorations, break room supplies, and craft supplies. Items costing $100 and less. 6495 Other Expense / Expenses not otherwise classified. 6397 Out -of -House Training & Conferences / Expenses incurred for conference attendance and out -of -house training. 6425 Periodicals / Printed materials purchased with a subscription for magazines, newspapers, or professional journals. 6367 Phones / Phone service charges paid to a private utility company, including cell phones and networking line connections. 6310 Postage / Mailing costs for sending letters and packages. 6320 Printing / Printing and copying of materials for internal and external use. 6379 Professional Contracts / Payment for services rendered by outside contractors (organizations or individuals). 6358 Programs / Expenditures to promote and conduct programs such as Summer Reading, National Library Week and Children's 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 / 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 I Repair and maintenance costs for District vehicles. 6144 Retirement/401A/457 Expense / Employee paid contribution to the 401A mandatory and 457 elective retirement plan. 6200 Retirement — Employer Contribution / Amount paid by District to match employees' contribution to the 401A retirement plan. 6110 Salaries / Wages paid to employees who are employed by the District. 6140 Social Security / Social Security taxes paid by the District on the employees' behalf. 6480 Software / Published software programs and site licenses. 6149 State Unemployment Taxes /Amounts paid by the District to provide unemployment compensation benefits for employees. 6000 Tax Distribution to Member Libraries 6250 Tech Processing Supplies / Items purchased for processing library collection items. 6105 Third Party Health Insurance Payment / Insurance payment for COBRA insurance coverage. 6394 Travel & Mileage / Reimbursement for mileage parking, meals, and incidental expenses incurred by a District employee when conducting District business. This does not include expenses incurred for conferences and training. 6398 Treasurer Fee / Fees paid to the county for collection and distribution of property taxes. 6393 Tuition Reimbursement / Reimbursement for classes taken by those employees continuing their education. 6139 Vision Insurance / Premium paid for vision insurance coverage as elected by employees. 6364 Water and Sewer / Expenditures for services provided by public or private companies. 6136 Worker's Compensation / Premium paid for worker's compensation insurance policy to provide medical care to employees in the case of a work related accident. 101 � 2023 Statistical Stipp eeta Section High Plains Library District Proposed Budget 2023 Original Proposed Budget Adjustments to Original Proposed Budget: Adjusted property tax revenue Adjusted distributions to members Adjusted state grant for libraries Adjust utilities Adjust insurance per quotes Adjust capital improvements budget for DSS Archive project Revenues Expenditures Revenue Over / (Under) Expenditures 53,362,904.00 50,864,146.00 (97,085.00) 10,344.00 20,824.00 174,563.00 40,000.00 500,000.00 2,498,758.00 (97,085.00) (20,824.00) 10,344.00 (174,563.00) (40,000.00) (500,000.00) 53,276,163.00 51,599,533.00 1,676,630.00 A - The proposed budget was prepared based on the preliminary information and estimates. The final valuations were released by the county assessors the last week of November. - After the proposed budget was presented, the state released the final grant funding allocation amounts. C - Increase utilities budget for anticipated rate increases D - Increased insurance budget per final quotes E - Increased capital improvement projects budget for DSS Archive project A A B C D E 103 High Plains Library District Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years (in thousands of dollars) Levy Year Vacant Residential Land Property I Commercia Property Industrial Property Agricultural Natural Resources Oil & Gas State Assessed Total Taxable Assessed Value Estimated Actual Taxable Value Total Direct Tax Rate Assessed Value as a % of Actual Value 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 59,313 55,684 49,578 46,605 55,985 48,576 65,994 57,708 76,518 66,708 85,241 74,516 893,155 902,490 897,581 915,284 1,146,858 1,192,400 1,413,932 1,460,074 1,789,785 1,846,452 2,090,030 2,101,828 600,970 637,249 613,627 620,508 655,020 677,672 764,517 785,202 959,571 988,053 1,082,697 1,104,430 Source: Weld County Assessor's office 207,560 279,787 325,483 430,782 525,734 680,033 795,317 822,019 938,681 1,217,340 1,196, 204 1,169,469 109,046 111,959 132,082 138,769 168,228 172,787 197,001 199,744 190,691 195,667 198,835 190,161 12,221 11,555 14,056 14,625 18,440 18,187 18,605 22,062 25,222 25,995 28,255 30,236 2,338,283 3,225,865 3,750,013 5,544,193 7,374,473 4,708,785 4,369,798 6,338,480 9,194, 058 8,297,234 4,928,653 10,426,829 593,893 625,554 678,356 710,011 740,461 771,524 813,039 814,026 893,660 1,036,480 1,183,431 1,409,193 4,814,441 5,850,143 6,460,776 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 19,664,487 21,467,579 22,463,026 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 3.249 3.249 3.249 3.249 3.249 3.249 3.249 3.249 3.177 3.177 3.177 3.177 24.483% 27.251% 28.762% 32.992% 33.856% 27.625% 23.886% 27.168% 29.160% 27.447% 21.444% 28.152% 104 Assessed Value History $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 2011 2012 2013 2014 —III—Oil & Gas 2015 2016 2017 2018 2019 2020 2021 2022 —0—Total Taxable Assessed Value Assessed Value by Property Category $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- PS II SI Ill IS al IMI 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 ■ Oil & Gas ■ Residential Property ® Commercial Property Industrial Property • Agricultural ■ Vacant Land ■ State Assessed 106 High Plains Library District Property Tax Levies and Collections Last Ten Fiscal Years (amounts expressed in thousands) Levy Collect Year Year Total Tax Levy for Fiscal Year Collected within the Fiscal Year of the Levy Tax Amount 2 Percent of Levy Collections in Subsequent Years 3 Total Collections to Date Tax Amount Percent of Levy 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Source: 1 Final Budget 2 YTD Treasurer's Tax Distribution 3 Not available for years not shown 13,609 15,880 19,074 21,063 27,320 35,255 26,930 27,390 33,949 45,044 43,095 34,032 13,581 15,832 19,023 21,038 26,882 35,223 26,962 27,515 33,870 44,671 43,789 33,877 99.8% 99.7% 99.7% 99.9% 98.4% 99.9% 100.1% 100.5% 99.8% 99.2% 101.6% 99.5% a a a a 13,581 15,832 19,023 21,038 26,882 35,223 26,962 27,515 33,870 44,671 43,789 33,877 99.8% 99.7% 99.7% 99.9% 98.4% 99.9% 100.1% 100.5% 99.8% 99.2% 101.6% 99.5% 107 High Plains Library District Principal Taxpayers December 31, 2021 2021 Taxable Assessed Value Percentage of Total Taxable Assessed Rank Value Kerr-Mcgee Oil & Gas Onshore LP Noble Energy Inc. PDC Energy Inc. Extraction Oil & Gas LLC Kerr Mcgee Gathering LLC Public Service Company of Colorado (Xcel) Bonanza Creek Energy Inc. DCP Lucerne 2 Plant LLC Highpoint Operating Corporation Crestone Peak Resources LLC Petroleum Development Corp. Encana Oil & Gas (USA) Inc. DCP Midstream LP EOG Resources Inc. Vestas Blades America Inc. Colorado Interstate Gas Co. Total Gross Taxable Assessed Valuation Source: Weld County Assessor 1,068,498,600 829,816,750 758,813,200 323,111, 000 309,270,370 270,485, 530 253,327,010 236,691,350 229,446, 390 217,159, 070 $ 4,496,619,270 $ 10,793,345,450 1 2 3 4 5 6 7 8 9 10 9.90% 7.69% 7.03% 2.99% 2.87% 2.51% 2.35% 2.19% 2.13% 2.01% 41.66% 2012 Taxable Assessed Value Rank Percentage of Total Taxable Assessed Value 954, 754,400 1,289,725,630 80,051,600 195,929,410 222, 218, 980 205,406,760 152,033,540 138, 522, 790 52,357,500 44, 783, 700 $3,335,784,310 2 1 8 5 3 4 6 7 9 10 14.66% 19.80% 1.23% 3.01% 3.41% 3.15% 2.33% 2.13% 0.80% 0.69% 51.21% 108 High Plains Library District Principal Employers - Weld County December 31, 2021 2021 Employees Percentage of Total County Rank Employment JBS Swift Beef Company Banner Health: Northern Colorado Medical Center Vestas Greeley Evans School District 6 Weld County Government University of Northern Colorado UC Health State Farm Insurance City of Greeley Aims Community College State of Colorado (includes UNC) Haliburton Energy Services, Inc. Total Principal Employers Other Employers Total County Employment 6,000 3,560 2,710 2,276 1,768 1,532 1,060 950 905 817 21,578 144,082 165,660 1 2 3 4 5 6 7 8 9 10 3.62% 2.15% 1.64% 1.37% 1.07% 0.92% 0.64% 0.57% 0.55% 0.49% 13.03% 86.97% 100.00% Source: Weld County Annual Comprehensive Financial Report and Upstate Colorado 2012 Employees Percentage of Total County Rank Employment 4,619 3,000 870 2,800 1,372 1,350 869 815 1,658 800 18,153 105,883 124,036 1 2 7 3 5 6 8 9 4 10 3.72% 2.42% 0.70% 2.26% 1.11% 1.09% 0.70% 0.66% 1.34% 0.64% 14.64% 85.36% 100.00% 109 High Plains Library District Demographic and Economic Statistics Last Ten Fiscal Years Year High Plains Library District Patron Population Weld County Population Total Personal Income ($ billions) Per Capita Income Unemployment Rate 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 236,815 240,898 245,989 251,308 257,157 259,688 268,307 270,901 280,771 298,361 302,022 254,759 263,691 263,691 269,785 274,487 284,876 296,397 304,435 314,305 331,895 340,018 6.93 7.76 8.35 8.35 8.35 8.35 11.20 12.50 14.50 15.30 12.70 27,186 25,233 29,986 31,657 27,047 42,787 42,701 44,080 46,172 50,198 52,054 9.10% 8.70% 6.70% 3.90% 3.80% 2.60% 3.40% 2.70% 2.30% 7.20% 5.70% 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 for Weld County 254,230 • • 284,855 331,288 i 423,759 i • 474, YEAR Forecast 610,566 • 522,683 567,928 908 2035 2040 2045 2050 111 Population by Age Group Weld County per State Demographer ■ 0 to 17 18 to 24 ■ 25 to 44 45 to 54 ■ 55 to 64 ■ 65 to 74 ■ 75 to 84 ■ 85 + 112 Projected Weld County Population Change per State Demographer 500,000 400,000 300,000 200,000 100,000 0 Population 2021 Population 2031 85 + 75 to 84 65 to 74 55 to 64 45 to 54 25 to 44 18 to 24 0 to 17 113 High Plains Library District Revenue and expenditure projection through 2032 General Fund Revenues Property tax percentages All other revenue (except investments) Earnings on investments Revenues TAXES Property taxes - Weld Co. (1) Property taxes - Boulder Co. Specific Ownership taxes TOTAL TAXES OTHER REVENUE Charges for services (Copier usage) Fines, & fees Earnings on investments Grants Contributions - In kind Miscellaneous TOTAL OTHER REVENUE 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 1.33 2020 Actual 1.00 2021 Actual 0.76 2022 Budget 1.53 2023 Budget 0.85 2024 Projected 1.01 1.02 2025 Projected 2026 P roj ecte d 0.80 2027 Projected 1.05 2028 Projected 1.03 2029 Projected 1.01 2030 Projected 1.02 2031 Projected 2032 Projected 1.01 $ 43,792,991 561,948 2,175,372 $ 43,722,243 579,368 2,211,114 $ 33,379,112 652,932 1,200,000 $ 51,233,133 645,679 1,200,000 $ 43,493,403 548,137 1,500,000 $ 43,928,337 553,618 1,515,000 $ 44,806,904 564,691 1,530,150 $ 35,845,523 451,753 1,545,452 $ 37,637,799 474,340 1,560,906 $ 38,766,933 488,570 1,576,515 $ 39,154,602 493,456 1,592,280 $ 39,937,695 503,325 1,608,203 $ 40,337,071 508,359 1,624,285 46,530,311 23,859 588,213 72,519 233,932 46,512,725 26,280 34,119 64,784 208,127 35,232,044 25,000 80,000 160,256 8,000 53,078,812 25,000 80,000 84,351 8,000 45,541,540 45,996,955 46,901,745 55,000 100,000 60,000 55,550 60,000 60,600 10,000 10,100 56,106 36,000 61,206 10,201 37,842,727 56,667 21,600 61,818 10,303 39,673,045 57,233 12,960 62,436 10,406 40,832,019 57,806 7,776 63,061 10,510 41,240,339 58,384 4,666 63,691 10,615 42,049,223 58,967 2,799 64,328 10,721 42,469,715 59,557 1,680 64,971 10,829 918,523 333,310 273,256 197,351 225,000 186,250 163,513 150,388 143,036 139,152 137,356 136,816 137,037 $ 47,448,834 $ 46,846,035 $ 35,505,300 $ 53,276,163 $ 45,766,540 $ 46,183,205 $ 47,065,257 $ 37,993,115 $ 39,816,081 $ 40,971,171 $ 41,377,694 $ 42,186,039 $ 42,606,752 31.8% 2020 Actual 31.9% 2021 Actual 37.0% 2022 Budget 1.22 1.25 1.07 0.98 1.31 1.18 37.8% 2023 Budget 1.05 1.05 1.01 1.02 0.90 1.03 37.7% 2024 Projected 1.03 1.05 1.03 1.02 1.04 1.01 38.5% 2025 Projected 1.03 1.05 1.03 1.02 1.04 1.02 39.2% 2026 P roj ecte d 1.03 1.05 1.03 1.02 1.04 0.8 40.0% 2027 Projected 1.03 1.05 1.03 1.02 1.04 1.05 40.8% 2028 Projected 1.03 1.05 1.03 1.02 1.04 1.03 41.6% 2029 Projected 1.03 1.05 1.03 1.02 1.04 1.01 42.4% 2030 Projected 1.03 1.05 1.03 1.02 1.04 1.02 43.2% 2031 Projected 44.0% 2032 Projected 1.03 1.05 1.03 1.02 1.04 1.01 $ 8,101,739 $ 2,576,750 2,705,907 1,358,192 1,341,737 8,233,202 2,624,724 3,566,497 844,540 1,217,006 $ 9,412,825 3,482,746 4,086,053 1,460,600 1,469,159 $ 11,516,106 4,348,961 4,375,666 1,432,000 1,922,040 $ 12,091,912 4,564,009 4,410,023 1,460,300 1,733,828 $ 12,454,669 4,792,209 4,542,324 1,489,506 1,803,181 $ 12,828,309 $ 13,213,159 5,031,820 5,283,411 4,678,593 4,818,951 1,519,296 1,549,682 1,875,308 1,950,321 $ 13,609,553 5,547,581 4,963,520 1,580,676 2,028,334 $ 14,017,840 $ 5,824,961 5,112,425 1,612,289 2,109,467 14,438,375 $ 14,871,527 $ 6,116,209 6,422,019 5,265,798 5,423,772 1,644,535 1,677,426 2,193,846 2,281,599 15,317,672 6,743,120 5,586,485 1,710,974 2,372,863 16,084,325 16,485,969 19,911,383 23,594,773 24,260,072 25,081,890 25,933,327 26,815,524 27,729,664 28,676,982 29,658,762 30,676,343 31,731,115 9,794,221 9,814,350 10,255,775 7,444,469 11,551,448 10,396,303 4,138,399 32,211,024 16,453,312 10,360,000 10,500,266 634,000 10,710,271 8,568,217 9,302,000 11,004,000 8,996,628 9,266,527 9,359,192 2,500,000 2,500,000 2,000,000 9,546,376 1,500,000 9,641,840 1,200,000 $ 35,692,896 $ 30,880,143 $ 59,566,876 $ 51,599,533 $ 45,016,375 $ 36,216,156 $ 45,945,599 $ 46,387,741 $ 39,226,292 $ 40,443,509 $ 41,017,955 $ 41,722,719 $ 42,572,955 11,755,938 49,289,432 61,045,370 15,965,892 (24,061,576) 1,676,630 61,045,370 77,011,262 52,949,686 77,011,262 52,949,686 54,626,316 750,165 9,967,050 1,119,658 (8,394,626) 589,789 54,626,316 55,376,481 65,343,531 66,463,189 58,068,563 55,376,481 65,343,531 66,463,189 58,068,563 58,658,352 527,662 58,658,352 59,186,014 359,740 59,186,014 59,545,754 463,321 59,545,754 60,009,075 Assumptions: No mill levy increase for HPLD. No additional debt after COPs were paid off in December 2019. LINO open for operations in early 2023 - 1st Quarter. Additional employees for LINO hired in 2023. No significant employee additions after 2023. Oil and gas production decreasing in 2021 and 2022 staying near that level for about 5 years. No amounts for capital campaign for LINO included in revenue. Inflation of approximately 7% to 8 % in early 2022 and slowly decreasing during later 2022. Inflation of about 5% in 2023 and then decreasing to 4% in 2024 an following. Price decrease and production pullback expected for 2027 revenue. No proceeds from sale of assets (current Lincoln Park) included in revenue. 33,797 60,009,075 60,042,872 114 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 2023 G I ossary of Terms GLOSSARY Abatement - A complete or partial cancellation of a levy imposed by a government. Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Ad Valorem - Commonly referred to as property taxes, are levied on both real and personal property according to the property's valuation and the mill levy (tax) rate. Annual Comprehensive Financial Report - An annual financial report of the government's fiscal condition, which includes a minimum of three parts: 1) Introductory section providing background on the government, 2) Financial section including the combined general purpose financial statements and notes, and 3) Statistical section comprising 15 or more tables of non -audited information composed of 10 -year trend data on revenues, expenditures and tax collections. Appropriation - A legal authorization to incur obligations and to make expenditures for specific purposes. Assessed Valuation - The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes. Asset Resources owned or held by a government which have monetary value. Audit - A systematic collection of the sufficient, competent evidential matter needed to attest to the fairness of management's assertions in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities. The auditor obtains this evidential matter through inspection, observation, inquiries and confirmations with third parties. Available (Undesignated) Fund Balance - This refers to the funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balance Sheet - The financial statement disclosing the assets, liabilities and equity of an entity at a specified date in conformity with GAAP (Generally Accepted Accounting Principles). Balanced Budget - A budget where budgeted expenditures do not exceed budgeted revenues plus beginning fund balance. Basis of Accounting - A term used to refer to when revenues, expenditures, expenses, and transfers — and the related assets and liabilities — are recognized in the accounts and reported in the financial statements. Bond - A long term IOU or promise to pay. It is a promise to repay a specified amount of money (the face amounts of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects. Budget - A plan of financial activity for a specific period of time (fiscal year or biennium) indicating all planned revenues and expenses for the budget period. Budget Message - A general discussion of the proposed budget as presented in writing by the budget - making authority to the governing body. The budget message should contain an explanation of the 117 principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message and recommendations regarding the financial policy for the coming period. Budgetary Basis - This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. Budget Calendar - The schedule of key dates which a government follows in the preparation and adoption of the budget. Budgetary Control - The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets - Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Budget - The appropriation of bonds or operating revenue for improvements to facilities, and other infrastructure. Capital Improvements - Expenditures related to the acquisition, expansion or rehabilitation of an 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. 118 Contingency — A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Debt Service — The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit — The excess of an entity's liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department — The basic organizational unit of government which is functionally unique in its delivery of services. Depreciation — An accounting method of allocating the cost of a tangible asset over its estimated useful life to account for declines in value over time. Disbursement — The expenditure of monies from an account. Eisenhower Matrix — A productivity, prioritization, and time -management framework designed to help prioritize tasks or agenda items by first categorizing them by urgency and importance. Employee (or Fringe) Benefits — Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government's share of costs for Social Security and the various pension, medical, and life insurance plans. Expenditure — The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service or settling a loss. Expense — Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fiscal Policy — A government's policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year — A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. Fixed Assets — Assets of long-term character that are intended to continue to be held or used, such as land, building machinery, furniture, and other equipment. Full Faith and Credit — A pledge of government's taxing power to repay debt obligations Full-time Equivalent Position (FTE) — A position converted to the decimal equivalent of a fulltime position based on 2080 hours per year. For example, a part-time typist working for 20 hours per week would be the equivalent to .5 of a full-time position. Fund — A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity. Fund Balance — The excess of the assets of a fund over its liabilities, reserves, and carryover. 119 GAAP - Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. GASB - Governmental Accounting Standards Board. The authoritative accounting and financial reporting standard -setting body for government entities. General Fund — the primary fund used by a government entity that constitutes the core operational and administrative tasks of the governmental entity. GFOA — Government Finance Officers Association. A national group whose membership includes government finance officers through the USA and Canada. Formed to network ideas and strategies for best governmental accounting strategies. Provides input and limited funding to the GASB. Goal — A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. Governmental Funds — used to account for activities primarily supported by taxes, grants, and similar revenue sources. There are five types : General Fund, special revenue funds, capital project funds, debt service funds, and permanent funds. Grants — A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. Holds / holds pick up — Patron request for a library collection item from one library location to be delivered to another library location for them to check out or patron request to be put on a waiting list to be able to check out an item when it becomes available. 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. Life Accelerator — skills based programming designed to encourage and enhance learning and personal growth. 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 120 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. 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. Unreserved Fund Balance - The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. 121 West Texas Intermediate (WTI) — a benchmark used by oil markets, representing oil produced in the United States of America. ACRONYMS ADA Americans with Disabilities Act ALA American Library Association ALTA American Library Trustee Association BOT Board of Trustees CAFR Comprehensive Annual Financial Report CAL Colorado Association of Libraries CGFOA Colorado Government. Finance Officers Association CLiC Colorado Library Consortium COPs Certificates of Participation CRM Community Relations and Marketing Department CRS Colorado Revised Statutes DLG Division of Local Government DSS District Support Services ESL English as a Second Language FDIC Federal Deposit Insurance Corporation GAAP Generally Accepted Accounting Principles GFOA Government Finance Officers Association HPLD High Plains Library District HR Human Resources ILL Interlibrary Loan ILS Integrated Library System IRS Internal Revenue Service IT Information Technology ITI Information Technology and Innovation Department LCI Library Confidence Indicator LINO Library Innovation Center MOVE Mobile, Outreach, Virtual, Experiences Department 122 MPLA MSEC OBPE OCLC PDPA PLA PPE RDA RFID RFP RTU SAS SDA SRA STEM TABOR WTI Mountain States Employers Council Mountain States Employers Council Outcomes Based Planning and Evaluation On -Line Computer Library Center Public Deposit Protection Act Public Library Association Personal Protection Equipment Resource Description and Access Standards Radio Frequency Identifier Request for Proposal Roof Top Unit — part of HVAC system Signature Author Series Special District Association Summer Reading Adventure Science, Technology, Engineering, and Math Colorado Taxpayers Bill of Rights West Texas Intermediate 123 Hello