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Finance Department
2650 W. 29th Street
Greeley, Colorado 80631
Budget 2022
Kenneth Poncelow
Chairman
Jana Caldwell
Teresa Curtis
Board of Trustees
Mary Heberlee
Vice Chairman
Gerri Holton
Mary Roberts
Secretary/Treasurer
Joyce Smock
2
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Arzi Libbir y District
Administrative Office
2650 W. 29th Street
Greeley, CO 80631
District Sunnort Team
Dr. Matthew Hortt, Executive Director
Bob Arellano, Facilities Manager
Tony Brewer, Patron Experience Specialist
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, Manager of IT and Innovation
Natalie Wertz, Finance Manager
Managers
Melissa Beavers, Lincoln Park Library
Melanie Goldman, Carbon Valley Regional Library
Rita Kadavy, Riverside Library and Cultural Center
Charlene Parker, Farr Regional Library
Mallory Pillard, Centennial Park Library
Brittany Raines, MOVE
Vacant, Erie Community Library
3
High Plains Library District
Support Services
Executive
Li Assistant
Board of
, Trustees
III1`ectOr
Patron
Experience
Specialist _
Foundation
Board
Associate
Director of
Public Services
Collection
Resources
Branch
Services
Associate
Director of
Public
Services
Community
Engagement
Community
Engagement &
Strategies
Manager
Zommunity
Relations &
Marketing
4
Manager of
IT &
IT
Infrastructure
Engineers
IT Applications
Engineer
ITI Application
and Support
Analyst
T
Finance
Manager
Accounting
Technician
IT Technicians
Library Process &
riformation Management
sE
Specialist
Director o
Human
c-Ite-souree-4
HR
Generalist
T
Foundation
Director
Development
Associate
Training
Specialist
HR
Assistant
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LIb1'aCv District
Table of Contents
Budget Message
Letter to the Board 9
Budget Narrative 13
Strategic Goals and Strategies 13
Short -Term Organization Factors 13
Priorities and Issues 14
Fund Description and Fund Structure 16
Basis of Budgeting 16
Financial Policies 16
Budget Process 18
Fund Balance 20
Revenues 20
Long-range Financial Plans 23
Capital Expenditures 25
Impact of Capital Investments on Operating Budget 26
Debt 26
Position Summary Schedule 27
Department Descriptions 27
Colorado and Weld County Maps 28
Library Locations Map 29
Branch Services
Carbon Valley Regional Library 30
Centennial Park Library 30
Erie Community Library 31
Farr Regional Library 31
Kersey Library 32
Lincoln Park Library 32
Riverside Library and Cultural Center 32
Department of Community Engagement 33
MOVE Services 33
Community Relations and Marketing Department 34
District Support Services
Collection Resources
Collection Development 35
Interlibrary Loan and Prospector 35
Bibliographic Services 36
5
Finance Department 36
Human Resources Department 36
Facilities Department 37
Information Technology and Innovation Department 38
HPLD Foundation and Development 38
Goals and Objectives and Performance Measures 38
Helping build Community 2021
2021 District Budget
Budgeted Revenue and Expenditures 53
Budget Summary 54
Resolution to Adopt Budget 60
Resolution to Appropriate Sums of Money 62
Resolution to Set Mill Levies, Weld County 63
Certification of Tax Levies, Weld County 65
Resolution to Set Mill Levies, Boulder County 66
Certification of Tax Levies, Boulder County 68
Lease -Purchase Schedule 69
Capital Improvement Program
Narrative 71
Item Description by Location 72
Department Budgets
Board of Trustees 75
Executive Director 76
Associate Directors 77
Centennial Park Library 78
Farr Regional Library 79
Carbon Valley Regional Library 80
Lincoln Park Library 81
Library IC 82
Outreach Services 83
Erie 84
Kersey 85
Riverside Library and Cultural Center 86
Grover 87
Administration 88
Community Relations and Marketing 89
Information Technology and Innovation 90
Human Resources 91
Finance 92
Foundation 93
Facilities Services 94
Collection Resources 95
6
Budget String Coding
Numeric Sort 97
Alpha Sort 101
Statistical / Supplemental Section
Adjustments from Proposed budget to final budget 106
Long-range financial projection 107
Assessed and Estimated Actual Value of Taxable Property 108
Property Tax Levies and Collections 109
Principal Taxpayers 110
Demographic and Economic Statistics 111
Principal Employers 112
Projected Population Growth for Weld County 113
Property Tax Classification and Assessment Rate SB21-293 114
Glossary & Acronyms
Glossary 116
Other Resources & Information
High Plains Library District website
httos://www.mylibrary.us/
Weld County Colorado website
https://www.weldgov.com/
Colorado Oil and Gas Conservation Commission website
https://cogcc.state.co.us/#/home
Macrotrends website for oil and gas historical prices
https://www.macrotrends.net/1369/crude-oil-price-history-chart
Longforecast website for oil and gas pricing forecasts
https://Iongforecast.com/oil-price-today-forecast-2017-2018-2019-2020-2021-brent-wti
State of Colorado Demography website
https://demography.dola.colorado.gov/population/population-totals-counties/#
population-totals-for-colorado-counties
Upstate Colorado website
https://upstatecolorado.org/news/
Weld County literacy information
https://nces.ed.gov/surveys/oiaac/skillsmao/?view=comparison&geolevel=county
&first=8123
7
Budget
2022
Message
highplains
J Library District
Administration • 2650 W. 29th St. • Greeley, CO 80631
Phone: 970.506.8550 • Fax: 970.506.8551
December 13, 2021
Dear Board of Trustees and High Plains Library District Taxpayers:
It is our pleasure to submit to you our 2022 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
need us; Seek solutions to problems in a positive, productive manner; Work as
a team to provide exceptional level of service; Continue to learn and grow
professionally by taking advantage of classes, workshops, and seminars
(offered by the High Plains Library District, State/National Library Associations,
and other agencies) in an effort to better serve the public; Sees HPLD as an
employer of choice, one that provides fair compensation, competitive benefits,
and a flexible schedule that leads to a healthy work / life balance.
• Our Community - Benefits from partnerships between HPLD and other local
agencies that support reading, education, and literacy; Enjoys the talents,
abilities, and contributions of the HPLD staff at community -related activities; Is
aware of and appreciates the programs and services offered by the HPLD;
Supports the HPLD by contributing to its Foundation; Feels enriched by the
presence of the HPLD.
Overview
This budget will support the High Plains Library District in achieving its mission and
vision by providing the necessary funding for the operation of the libraries, the outreach
department, public computing centers, and administration and support services.
The budget consists of:
• Summary schedules listing revenues, expenditures, beginning and ending fund
balances.
• The 5 -year capital improvement program, plus narrative.
The 2022 proposed budget includes funds for a Library INnovation Center in Greeley,
remodeling Centennial Park Library, and an operating budget for continuing to provide
a quality level of library services.
The budgeted general fund revenues for 2022 are $35,505,300 and the budgeted
general fund expenditures for 2022 are $59,566,876. That equates to a budgeted
decrease in net assets of $24,061,576.
Budgeted revenues for 2022 have decreased 21.48% from the 2021 budget. Budget
restrictions in other expenditure areas have allowed for planning for a 3% 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, 2022. High Plains
Library District plans for no additions to FTE or staff headcount in 2022. The budget
10
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 95.85% percent of the District's budgeted revenue for 2022 while specific
ownership tax is 3.38%. The remaining .77% percent consists of investment earnings,
grants, fines, fees, and miscellaneous revenues.
Specific Ownership Taxes
Other Revenue
The expenditures of the district are comprised of salaries and benefits that equal
21.78% of the budgeted expenditures, operating expenditures add an additional
11.64%, capital outlay equals 54.08%, and the tax distribution to member libraries
equals 12.50% of the total budgeted expenditures.
Ober Tax
.Distributions
Budget
The annual budget and appropriation ordinance is adopted by the Board of Trustees in
accordance with the Colorado State Statute (29-1-108(4), C.R.S.). The budget is
prepared on a basis consistent with accounting principles generally accepted in the
United States for all governmental funds. The accounting system is employed as a
budgetary management control device during the year to monitor the individual
expenditures. The 2022 budget will be continuously evaluated to assure that funds are
expended judiciously.
Respectfully submitted,
Dr. Matthew Hortt Natalie Wertz
Executive Director 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 library board in November 2018.
Excellence, Access, Unity, Stewardship, Aspiration, Literacy, and Fiscal Strength are
the focal points of the strategic plan. The strategic plan goals include shifting focus of
programming to skills -based and development; 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.
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 2022 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 sales. That causes significant volatility in the revenue stream. Oil and gas
sales represents approximately 43% of the district's assessed value for the 2022
budget. Oil and gas sales represented approximately 58% of the district's assessed
value for the 2021 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.
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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 sales 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 will be collected in 2022. So, the reduction in 2020 oil and gas sales revenue
negatively impacts property tax revenue for 2022. These factors have influenced the
financial projections and decisions made about budgeted expenditures.
Inflation increased in 2021 and is expected to continue in 2022. This is expected to
impact most operating expenditures and capital projects. Interest rates remained low
during 2021 and that is also expected to continue in 2022. That will negatively impact
earnings on investments.
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 increase in unemployment have created a need in our communities for High
Plains Library District to respond by providing more skills -based and development
programming to help people acquire and improve marketable skills. The shutdowns
helped identify locations in our district where improved Internet access is most needed.
In 2020, grants were obtained to purchase additional mobile Wi-Fi units for use in the
district. Wi-Fi access points were placed in high -need locations that were identified in
partnership with the local school districts. In 2021, grant funds were used to purchase
16 mobile Wi-Fi units that were made available for specialty checkout. During 2022,
High Plains Library District will work with partner agencies to continue to close the
digital divide, improve digital literacy and access.
In addition to the factors noted above, the diversity of the population in the service area
must be considered in the development of the budget. High Plains Library District is
committed to ensuring that our programs and services are accessible to everyone and
is continually striving to improve the library experience for all visitors. The materials
collection, programs, and services should be designed to provide some level of library
service for the entire population. The facilities and staff should feel welcoming to a wide
variety of individuals. The population diversity affects decisions about amounts and
types of materials purchased and programs that are offered at the libraries. Funds have
been allocated in the Collection Resources department to allow the library to purchase a
wide spectrum of materials in a variety of formats and genres. Resources have been
allocated in the budget for citizenship, English as a Second Language (ESL), and Right
to Read classes. Each year High Plains Library District is honored to host a
naturalization ceremony for individuals who have completed citizenship classes and
passed the examination. 20 individuals from 10 countries including Burma, Canada,
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Columbia, Cuba, Guatemala, Iran, Mexico, Peru, Poland, and South Africa became
United States citizens in a naturalization ceremony on July 1, 2021.
The library district covers a geographical area of almost 4,000 square miles in
northeastern Colorado. High Plains Library District includes most of Weld County and a
small portion of Boulder County. The service area includes some near-urban/suburban,
more densely populated areas and some rural, remote, sparsely populated areas.
Providing library services in the remote areas where individuals do not have convenient
access to a library building requires creativity and additional resources. Significant
resources were allocated to the 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 2022 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.
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 2022 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 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 2022 budget. The basic priority has been and
continues to be providing high -quality library services throughout the district. The focus
for 2022 has been refined to construction of LINC (a Library Innovation Center),
developing operational excellence, and moving to more skills -based programming. 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 were also focus points for the 2021 budget. The extreme,
unexpected factors that were encountered during 2020 and 2021 have created a need
to continue to focus on skills -based programming and construction of LINC for 2022.
Developing operational excellence remains a focus in 2022 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.
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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
2022 budget appropriates funds for the general fund.
The debt service fund accounts for the resources accumulated and payments made for
principal and interest on the long-term debt of the district. The debt service fund has
also been a major governmental fund of the district. The Certificates of Participation
Series 2010 were paid off in December 2019. The district has no long-term debt
outstanding as of December 31, 2021. There is no debt service fund budget
appropriated for 2022.
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 2022 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.
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Fund Balance / Reserve
High Plains Library District is subject to the Emergency Reserve requirements of the
Colorado Taxpayers Bill of Rights (TABOR). The TABOR Emergency Reserve
provision requires High Plains Library District to maintain a reserve of 3% of prior year
revenues. In addition to the emergency reserve, High Plains Library District policy
requires six months of operating expenditures to be maintained as a fund balance
reserve.
Debt
High Plains Library District is prohibited from issuing debt in excess of the legal debt
limit of 1.5% of assessed value. Colorado TABOR prohibits governments from issuing
bonds without a vote by the citizens. Governments may issue Certificates of
Participation without a vote of the citizens. High Plains Library District policy requires
approval of the Board of Trustees to issue long-term debt.
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
17
received each month as revenue for the previous month. The property taxes levied for
the following year are recorded as receivables and deferred revenue in the current
year's audited financial statements.
Budget Process
Public input on the budget is obtained by feedback received throughout the year.
Participants in some programs are invited to take formal surveys. Staff members
receive informal feedback through conversations with community members.
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.
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 2022 was presented to the board at the October 4,
2021 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 2022 budget was adopted, and the mill levy was
18
certified at the December 13, 2021 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, distributions to member libraries, and treasurer's
fees 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. Some
equipment and capital project budget items were not purchased or completed in 2021
and those items were carried forward into the 2022 budget. 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 board and holding a
public hearing. If the board approves the budget amendment, the amended budget
must be filed with the Colorado Department of Local Affairs Division of Local
Government.
Statutory Budget Calendar
August 25
Assessors certify to all taxing entities and to the Division of Local
Government the total new assessed and actual values to compute the
statutory and TABOR property tax revenue limit.
October 15
Budget officer must submit proposed budget to the governing board.
Governing body must publish "Notice of Budget" upon receiving
proposed budget.
December 10
Changes in assessed valuation made by the assessors will be made
only once by a single notification to the county commissioners or
other body authorized by law to levy property tax, and to the Division
of Local Government.
December 22
Deadline for county commissioners to levy taxes and to certify the
levies to the assessor.
January 30
A certified copy of the adopted budget for the current fiscal year must
be filed with the Division of Local Government no later than this date.
19
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 2022 plans for a decrease in fund balance of approximately $24 million.
High Plains Library District anticipates a significant decrease in revenue in 2022.
Construction on the LINC project is expected to be ongoing through all of 2022 and into
2023. High Plains Library District plans to continue to control operating expenditures
with no FTE (Full-time equivalent) or regular staff headcount added for 2022.
Revenues
The primary revenue source (approximately 96%) of the High Plains Library District is
the property tax mill levy. The revenue estimate for the budget is calculated based on
the certification of assessed valuation received from the county assessors multiplied by
the mill levy that is certified by the High Plains Library District Board of Trustees and the
Weld and Boulder County Commissioners.
Property Tax Revenue
$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
Actual Actual Actual Actual Actual Actual Budget Budget Projected Projected Projected
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
20
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 return to the previous levels for 2024 valuations.
Prior to the state legislature passing SB 21-293, a ballot initiative had been proposed,
Initiative 27. Initiative 27 would permanently reduce the assessment rates for all
property classes except oil and gas. Under Initiative 27 the residential assessment rate
would be reduced from 7.15% to 6.5% and the other property classes from 29% to
26.4%. Initiative 27 was on the ballot in November 2021 as Proposition 120.
Proposition 120 was defeated in the November 2021 election.
Prior to the election, the county assessors had prepared a table summarizing the
assessment rates under each scenario. 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 sales. 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.
21
$140
$130
$120
$110
$100
$90
$80
$70
$60
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$40
$30
$20
2012
160.00
140,00
120.00
100.00
80.00
60.00
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20.00
2014
2016
2018
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per longforecast.com
data as of November 16, 2021
2020
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22
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 needed 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 board and then presented to the voters for approval. The High
Plains Library District Foundation plans to launch a friends group in early 2022. The
friends group 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 sales, the oil and gas market
crash in 2020 negatively impacts the revenues of the district — particularly for 2022. The
reduction in oil and gas sales in 2020 caused a 22% decrease in budgeted property tax
revenue for 2022. Long-range financial plans were reevaluated in 2020 and 2021 to
plan and adjust for the impending revenue decrease.
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 2021, the Finance Department received information from Weld County
government officials, obtained information from the Colorado Oil and Gas Conservation
Commission, and read reports on the 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 2022.
The property tax base for HPLD is changing. The economic forecasts seem to indicate
that oil and gas production in the Weld County area has likely reached its peak. Oil and
gas production is expected to stay at current levels for about the next five years and
then slowly decline. The 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.
In response to the expected future revenue levels, additional emphasis has been placed
on controlling the operating expenditures budget. No FTE (Full-time equivalent) or
employee headcount increases are planned for 2022. There are some planned staff
additions for LINC in 2023. Beyond 2023, there are no plans for significant increases in
FTE or staff headcount. Database and periodical subscriptions have been reviewed
23
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. 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 construction and operation of LINC. LINC will
replace the current Lincoln Park Library. Annual operating expenditures including
salaries and benefits for LINC are estimated to be $1.3 to $1.5 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.
High Plains Library District Foundation plans to launch a capital campaign in 2022 for
LINC. 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, LINC is the only
large new construction project planned. The 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. This is one reason why a
secure, self-service facility is being explored for Grover.
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
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.
24
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 board 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 2022 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 an
estimated project cost of $32,000,000.
Centennial Park Library Remodel — upgrading and renovating the existing library.
Estimated project cost of $2,000,000.
Grover Access Point — Planning is in process to provide a service access point that
would involve a secure, self-service model where patrons would be able to use their
library card to enter the facility. MOVE department personnel would visit and staff the
facility for a few hours every week. Community volunteers might also be used. The
access point would provide Internet access, computer and printing access, holds pick
up, materials return, and a small collection of materials. Estimated project cost of
$350,000.
25
Impact of Capital Investments on Operating Budget
The capital investments noted above will have an impact on the operating budget in
additional staff, maintenance, and utility costs. The estimated amounts per project are
listed below:
Project
Estimated
Annual
Salaries and
Benefits
Estimated
Annual
Utilities
Estimated Annual
Operating Costs
including Repairs and
Maintenance
LINC — Library
INovation
Center
$900,000
$73,260
$363,500
Centennial
Park Library
remodel
No additional
costs expected
No additional
costs expected
No additional costs
expected
Grover Access
Point
$ 3,000
$ 17,000
LINC will replace the current Lincoln Park Library. High Plains Library District and High
Plains Library District 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.
Debt
The legal debt limit for High Plains Library District is 1.5% of assessed value or
$159,674,899 as of December 31, 2021. 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, 2021.
High Plains Library District has no current plans to issue new debt.
26
Position Summary Schedule
2020
2021
Budgeted 2022
Librarians
32
32
32
Library Associates
56
56
56
Pages and
Materials Clerks
35
35
35
Facilities
8
8
8
Collection
Resources
12
13
13
Information
Technology
Innovation
8
8
8
Community
Relations and
Marketing
3
4
4
Managers and
Supervisors
30
30
30
Administration
(Executive Director,
Associate
Directors, HR,
Finance,
Foundation)
10
10
9
Total
194
196
195
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 607,000 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
27
WELD COUNTY, COLORADO
Mot?at
Rio Blanco
Garfiald
Delta
Montrose
koutt
Eagle
Pltkin
Gunnison
Ouraf
San Miguel H rsddle
Dolores
Montezuma
Ar ]Udn
La Plata
Mineral
Con e, os
Archuleta
arkcon
Lake
Latimer
Boulder
k
imma
Chaffee
Sag uacne
Rio Grande
Custer
Alamosa
Castilla
Douglas
Huerfanu
Adams
Arapahoe
F1'asr
Pueblo
Morgan
Logan
Washington
Lincoln
Otero
Las Animas
Sedgwick
Phillips
Klt Carson
Cheyenne
Prowers
L BRARY LOCATIONS
Mead
Carr
Se;der
Wind' _
Johnstown
*
Frederick
Nunn
Pierce
Ault
Eaton
rais
La Sane
Giicrest
Platteville -
as
Aristocrat
Ranchettes
Fort Lupton
Hudson
Hereford
Grover
Pawnee
National
Grassland
Weld County
Cl
Galeton
•
,. n t
Tampa
.01
Keenesbtirg
4'
Briggsdale 'd
LJ
Roggen
02
Keota
Rayner
ED
Av31c
Stoneham
Kersey Library
Riverside Library
& Cultural Center
Centennial Park Library
CrLincoln Park Library
Farr Regional Library
Carbon Valley
Regional Library
Erie Community Library
28
LIBRARY LOCATIONS
Welty
Johnstown
Firestone
Frederick
LIBRARY
Carbon Valley Regional Library
7 Park Avenue, Firestone
Centennial Park Library
2227 23rd Avenue, Greeley
Erie Community Library
400 Powers Street. Erie
Centennial
Park Library
Gilcrest
Platteville
Carbon Valley
Regio al Libary
Fort Lupton
es
Farr Regional Library
1939 61st Avenue, Greeley
•C?r Kersey Library
332 3rd St. Kersey
arden City (2.34
Kersey Librar
Riverside Library
& Cultural Center
Weld County
Hudson
Lincoln Park Library
1012 11th Street. Greeley
Keenest
52
Riverside Library & Cultural Center
3700 Golden Street. Evans
29
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.
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.
EC, .• .AI t•G►•',+P'
0),
Carbon Valley Regional Library
Carbon Valley Regional Library serves as both a
community library and a resource library for the
southwest area of the High Plains Library District.
The 35,400 square foot facility can hold up to
150,000 items and has 36 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 and a dedicated teen room.
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. The 28,000 square foot facility can hold 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
30
storytime "apple" where children gather to hear stories, read or play.
The High Plains Library District's genealogy collection is housed at the Centennial Park
Library. This collection includes all the available archives of the Greeley Tribune from 1870,
the "Germans from Russia" collection, census data, as well as Colorado and Weld County
resources. Part of the district's database collection includes genealogy resources that
enhance research capabilities. Dedicated volunteers staff the genealogy desk more than
twenty hours a week.
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, relocate and remodel the
teen area to include room for collaboration, gaming, and hanging out. The project also
expanded the patron parking lot.
The four additional study rooms will 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 will accommodate
twice as many adults and children for storytime and will provide 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 art and craft activities for all
ages. The larger meeting spaces will 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 39 computer
stations for the public.
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
31
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.
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 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.
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
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
32
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 four study
rooms, a cozy fireplace, plenty of casual seating, and a multi -purpose room for community
and library programs. The cultural center portion of the building that the City of Evans
manages includes large, well-equipped meeting rooms, local history displays, office spaces,
and a police sub -station. 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.
MOVE Services
The MOVE (Mobile, Outreach, Virtual, Experienc-
es) 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 depart-
ment operates in cooperation with other libraries
throughout the High Plains Library District.
The MOVE Department provides popular materials
in various formats, reading readiness training, ma-
terials 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 Librarians, Virtual Library Services, and Events and Experiences Services.
Mobile Services staff focus on bringing services and programs out into communities
33
throughout the district with the purpose of making the Library a visible, valuable service
without the expectation that patrons will be enticed to enter a facility. This is done through
providing popular materials in various formats, 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 Librarians 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.
On le
'Yr1+Y
LIBRARY
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, Signature Author Series, Teen Tour,
and ReadCon.
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
34
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, public-
ity 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.
Mr mrl
JD
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
rf"41111District Support Services departments including
the Executive Director, Associate Director,
Collection Resources, Finance, Human
Resources and Facilities, and Information
Technology and Innovation Departments provide leadership and management services to
support district operations.
Collection Resources Department
The Collection Resources Department consists of Collection Development, Interlibrary Loan
and Prospector, 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
35
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 pa-
trons 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.
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
36
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.
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.
37
Information Technology and Innovation Department
The Information Technology and Innovation (ITI) staff provides support for all
technology related services, projects, and issues. The department oversees:
• The performance and stability of equipment, applications, and databases
• The purchasing, inventory, installation, system and application upgrades,
backup, maintenance, troubleshooting and repair of district systems and
technologies
• Monitoring warranty status and determining the replacement schedule of district
IT equipment
• Contract negotiations with technology vendors for service and/or maintenance
• Budgeting for all district technology equipment and services
• Data accuracy and integrity of district centrally coordinated data
• System continuity support
• Content management support
• Continuous improvement support
• Application of best practice technology solutions
HPLD Foundation
The High Plains Library District 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 though increased
collaboration, philanthropy, volunteer engagement, awareness, and advocacy for the
libraries of the High Plains Library District.
The Foundation's assets and income are derived from the following activities:
• Grant funding — mission -aligned funding for programming from private, family,
corporate, municipal, and federal grant sources
• Individual gift solicitation, including planned giving
• Corporate giving, including sponsorship for programs and events
• Special events
• Earnings from investments
The 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 2022 include $30,000 through the annual Links for Literacy golf
tournament, $4,000 through the Colorado Gives Day campaign, and the launch of a
major capital campaign for LINC.
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:
38
Goal
Department
Tie to
Strategic
Plan
Objectives
Timeframe
Performance Measures
30% of all branch
programming at
HPLD will be skills-
based
Branches
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
• The
Programming
Committee will
incorporate
this shift into
their planning.
By Dec 31, 2022
• 60% of those attending
skills -based programming
will report that they
learned a new skill by
attending the program
Move the Branches
to a
measurements-
based process.
Branches
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results.
• Decide on the
measurements
that will be
used in the
branches,
within the
framework of
Building a
Better
Organization /
Baldrige.
By Dec 31, 2022
• 60% of attendees will
report that their
knowledge increased
while attending a
program, event, or class.
Adults apply
"whole child" early
learning by
integrating physical
play and social
emotional learning
into interactions
with their children.
Branches
Literacy:
Intensify our
efforts in
increasing
the levels of
literacy
throughout
the district.
• Branch staff
will promote
"whole child"
early learning
and
incorporate
physical
activity or play
into
programming.
By Dec 31, 2022
• 70% of storytimes and
early literacy programs
and services will feature
an element of physical
activity or play.
39
Build an Opening
Day Collection for
LINC that will
support the
facility's focus on
skill -based learning.
Collection
Resources
Aspiration:
Curate
collections
and offer
programs
that are
representati
ve of the
cultures and
nationalities
of the
populations
in each
service area.
• Spend up
to 10% of
the
allocated
opening
day budget
monthly.
• Work with
vendors to
hold
orders,
diminishin
g or
eliminating
the need
for on -site
storage.
• Determine
percentage
of
collection
that will be
allocated
to STEAM
subjects
(Dewey
500s, 600s,
700s) in
support of
skills -based
learning.
By Dec 31, 2022
• Allocated budget will
be 90-100% expended
before the facility
opens.
• Less than 10% of total
collection will be
stored onsite for
longer than 3 months
before shelving
installation.
• Collection items on
STEAM subjects will
match target
percentage in each
Dewey category.
Increase the
diversity of the
collection, from
Collection
Resources
Aspiration:
Curate
collections
By end Q1, 2022:
• Determine
where our
Ongoing
• Diversity of new titles
ordered will be
calculated quarterly.
40
11% to 13%, the
national average,
by December 31,
2022.
and offer
programs
that are
representati
ve of the
cultures and
nationalities
of the
populations
in each
service area.
focus
should be,
based on
the
diversity of
our
population
and the
results of
the 2021
diversity
audit.
• Recommen
d focus
areas and
target
percentage
s to
executive
team.
By December 31,
2022:
Implement
recommendati
ons approved
by executive
team.
• Diversity of entire
collection will be
recalculated by
December 2022,
based on number of
items added in each
diversity category
Test the
Bookmobile
Evaluation Tool
MOVE:
Mobile
Services
Access:
Every
individual
and
community
who
contributes
• Ensure that
our
bookmobile
community
stops are
meeting the
1/1/2022-12/31/2022
• Evaluate community
bookmobile stops 3 times
(Jan. -May, June- Aug.,
Sept. -Dec.)
41
to the
revenues of
the district
will have
access to
library
services.
needs of the
community
Programming will
focus on building
connection in the
community and
increasing
technology and
digital literacy.
MOVE:
Outreach
Services
Literacy:
Intensify our
efforts in
increasing
the levels of
literacy
throughout
the district.
• Provide digital
literacy instruc
tion, including
in native
languages
• Provide
programs that
increase comm
unity
connections,
including
individuals and
partnerships
1/1/2022-12/31/2022
• 12 digital literacy
programs (1 per
month)- ideal to have
3-4 in native
languages
• 30 instances of
creating a space for
community
connections
• 4 collaborative efforts
with partners to
develop community
connections: New
Increase qualitative
data collection
MOVE:
Outreach
Services
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
• Improve
services based
on feedback.
• Create collecti
on of
qualitative
data to share
1/1/2022-12/31/2022
• 120 pieces
ofqualitative data
(10 month).
42
with
stakeholders
Initiate qualitative
data collection
MOVE:Virtu
al Services
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
• Improve
services based
on feedback.
• Create
collection of
qualitative
data to share
with
stakeholders
1/1/2022-12/31/2022
• Share 4 reports with
HPLD board
Redefine service
model and align it
to the new service
model and priority
populations
MOVE:Event
s and
Experiences
Access:
Every
individual
and
community
who
contributes
to the
revenues of
the district
will have
access to
library
services.
• Create an
equitable
service
plan among
the North,
South, and
rural areas
based on
population
1/1/2022-12/31/2022
• Offer 6 events and
experiences for the North
• Offer 3 events and
experiences for the South
• Offer 2 events and
experiences for rural
communities
Ensure that our
facilities and public-
facing vehicles are
in excellent
condition.
Facilities
Stewardship
Care for the
facilities we
have in a
way that
• Semiannual
walkthrough of
branches by
Facilities
Manager and
Associate
Ongoing
• 100% of short-term repair
and maintenance issues
will be resolved.
• Long-term repair and
maintenance issues will
be addressed in Facilities
43
they will be
the place
where
everyone
wants to be.
Director of
Public Services
— Branches of
each facility to
identify any
issues and any
expected
needs.
• Semiannual
walkthrough of
MOVE vehicles
by Facilities
Manager and
MOVE
Manager to
identify any
issues and
expected
needs.
planning and in the
budget process.
Contribute the
Facility Manager's
expertise to the
LINC project.
Facilities
Stewardship
Develop and
build a
county -wide
destination
library in the
downtown
Greeley area
• Attend the
Greeley
Downtown
Library
meetings,
either virtually
or in person.
• Contribute
your expertise
to the
discussions.
Ongoing into 2023
• Attendance at 90% of the
meetings.
Ensure our facilities
Facilities
Stewardship
• Identify any
By Dec 31, 2022
• Long term repair and
are upgraded in a
: Use the
upcoming
maintenance issues will
timely fashion.
Facilities
Master Plan
facilities
upgrades that
be addressed in Facilities
44
to identify
regular
upgrading of
District
facilities
need to be
included in the
2023 budget
by July 31,
2022.
• Complete any
needed
upgrades for
2022.
planning and in the
budget process.
Maintain and
distribute COVID-19
related Personal
Protection
Equipment (PPE).
Facilities
COVID-19.
Not a
strategic
goal, but
extremely
important.
• Order COVID-
19 related PPE
on a regular
basis.
• Ensure that it
is distributed
to the
locations as
needed.
Ongoing
• As available, PPE will be
distributed to the
locations when needed.
Shift to skills -based
programing and
services
Human
Resources
(HR)
Aspiration:
Shift focus
of
programmin
g to skill-
based and
developmen
t
• Provide HR
support in
employment
and training to
support staff.
2022
• Positions needed are
filled.
• Skills needed by staff are
trained.
• Training requests are
processed.
LINC
Human
Resources
(HR)
Lincoln Park
replacement
• Fill new
positions
• Train new
employees
4th Quarter 2022 and 1st Quarter
2023
• Have staff hired and
trained to staff LINC in
time for Grand Opening
45
Submit the annual
comprehensive
financial report to
the Government
Finance Officers
Finance
Fiscal
Strength: An
emphasis on
economic
and
• Demonstrate
fiscal
accountability
and
transparency
Submit report by June 30, 2022
Receive award by December 31,
2022
• Receiving award for the
twentieth consecutive
year.
• Implementing
Association (GFOA)
population
in financial
recommendations
certificate of
achievement for
excellence in
financial reporting
program.
forecasting
and taking
actions now
to prepare
for the
future.
reporting.
received.
Submit the 2022
budget to the GFOA
Distinguished
Budget
Finance
Fiscal
Strength: An
emphasis on
economic
• Demonstrate
fiscal
accountability
and
Submit budget by January 31,
2022.
• Receiving the award for
the third year.
Presentation Award
and
transparency
• Implementing
Program.
population
forecasting
and taking
actions now
to prepare
for the
future.
in budgeting.
recommendations
received in the 2021
budget document.
Timely and
Finance
Fiscal
• Demonstrate
Monthly financial reports
• Publishing monthly
accurate financial
Strength: An
fiscal
published by the 20th of the
financial reports timely.
reporting.
emphasis on
economic
and
population
forecasting
and taking
actions now
to prepare
accountability
and
transparency
in financial
reporting.
following month.
• Number of audit
adjustments — goal is no
adjustments.
• Number of audit internal
control recommendations
46
for the
future.
— goal is no
recommendations.
Effective allocation
of resources.
Finance
Fiscal
Strength: An
emphasis on
economic
and
population
forecasting
and taking
actions now
to prepare
for the
future.
• Demonstrate
stewardship
and
responsible
use of taxpayer
resources.
Ongoing
• Budget to actual results —
stay within budget.
• Results achieved by the
libraries and other
departments.
Efficient use of
resources.
Finance
Fiscal
Strength: An
emphasis on
economic
and
population
forecasting
and taking
actions now
to prepare
for the
future.
• Demonstrate
stewardship
and
responsible
use of taxpayer
resources.
Ongoing
• Budget to actual results —
stay within budget.
• Results achieved by the
libraries and other
departments.
Maintaining
adequate reserves
for sustainability.
Finance
Fiscal
Strength: An
emphasis on
economic
and
population
forecasting
• Ensure
financial
sustainability
of the district.
Ongoing
• TABOR (Colorado
Taxpayer Bill of Rights)
emergency reserve plus
six months of operating
expenditures.
47
and taking
actions now
to prepare
for the
future.
Ensure stable,
accessible
infrastructure
Information
Technology
&
Innovation
(ITI)
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results.
• Uptime target
of 99.99% for
open hours
• Managed
schedules for
updates and
maintenance
Ongoing
• Uptime tracking
• Number of work order
tickets submitted
• Time to close work order
tickets
Deliver responsive
end user support
services
Information
Technology
&
Innovation
(ITI)
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results.
• Align support
with needs
• Continuous
improvement
Ongoing
• Customer satisfaction
scores
• Work management data
reviews
• Number of work order
tickets submitted
• Time to close work order
tickets
• Customer thermometer
Align technology
solutions with
organizational
requirements to
ensure best fit for
organization size,
cost, service
quality, and depth
Information
Technology
&
Innovation
(ITI)
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results
• Data driven
decisions
• Cost
management
Ongoing
• Use of MO ( Modus
Operandi - a decision
making / analysis tool) by
management
48
Develop and
execute digital
marketing plan
Community
Relations
and
Marketing
(CRM)
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results
• Increase online
following by
10% per
platform year
over year
• Increase online
engagement
20% year over
year
2019-2022
• 10% increase in annual
likes/follows in Facebook,
Instagram, Twitter, and
Snapchat
• 5% annual increase in
reach per post
• 5% annual increase in
positive reactions per post
• 20% increase in number
of online views (website)
• 20% increase in online
event attendance
Rebrand to HPLD
Friends and
Foundation
Foundation
Unity:
Focus on
building
trust in
district
leadership,
building
leaders, and
increasing
job
satisfaction.
• Launch HPLD
Friends and
Foundation
website and
Facebook
page
April 2022 to December 2022
• Gain 100 followers on
Facebook
• Garner 1,000 website
views
• Increased Foundation
brand awareness by
50%
Launch Friends
Group
Foundation
Unity:
Focus on
building
trust in
district
leadership,
building
leaders, and
• Maintain a
District -wide
Friends group
where
membership
can be
attained as a
April 2022 to December 2022
• Increase Friends who
volunteer by 25%
• Increase Friends who
donate by 25%
49
increasing
job
satisfaction.
volunteer
and/or donor
to support
library
programs and
services.
Capital Campaign
Foundation
Aspiration:
• reduced cost
May 2022 to December 2022
• Raise at least $1 million in
for LINC
Create
programs
and services
that result in
changed
lives and a
better
community.
to District for
construction of
LINC.
capital funds.
• Increased Friends who
donate by 25%
Increase support
Foundation
Literacy:
• Target funding
January 2022 to December 2022
• Submit 10 grant
for High -impact
Intensify our
that supports
applications.
District -wide
efforts in
program areas
• Complete and implement
programs and
programs
increasing
the levels of
and District-
wide events
District -wide program,
services, and event
supportingand
literacyp
programs
g
sponsorship packet.
p
education and
literacy among
underserved
populations
throughout
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
including
Summer
Reading
Adventure,
Yes!fest,
Signature
Author Series,
Early Literacy
Programs and
Services, and
Writer in
• Create relationships with
10 new partners.
Residence.
50
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 community
Bookmobile stops
MOVE
Access
Provide access to library
resources in rural and
underserved areas
New stops added
4 new stops added.
Increase community stop
usage by 20% or to 1,259
MOVE
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
Support Outcome based
programming with a focus
on diversity and social
justice
MOVE
Aspiration
Provide programming that
is relevant to our diverse
community
Provide programming that
teaches positive social
change skills; Civic
Engagement
75% of all OU programs will
focus on diversity and social
justice
25% of MOVE programming
will be skill based
63% as of September 1, 2021
16% as of September 1, 2021
Create 3 multilingual
Nursey Rhyme
Booklets/DVD
MOVE
Literacy
Create Early literacy
resources in native
language
Share with community
partners to use to increase
literacy in the community
Distribute 50% of all
booklets and DVD to
community partners
60% of all patrons who use
this report this as a useful
resource for teaching early
literacy in native language
Distributions
Burmese: 22%
Somali: 21%
French: 23%
As of 9/1/2021
No Returned Evaluations yet
Conduct online weekly
writers' group
Branches
Aspiration
Allow writers to develop
and share their work
Participants would report an
increase in confidence in
their writing skills
95% of the regular participants
reported an increase in confidence in
their writing skills
Distribute YES!Sparks kits
Branches
Aspiration
Allow students in 2'''' to 5th
grades to learn science in a
fun, hands on way
Participants would report
learning something new
about science
88% of participants reported learning
something new by using a YES!Sparks
kit
Partner with Colorado
State University Extension
office to provide skills
based programs
Branches
Aspiration
Provide information,
education, and encourage
the application of research-
based knowledge in
response to community
issues and interests
Participants would report
learning something new or a
new skill
82% of participants reported learning
something new
76% of participants reported that they
would apply what they learned to their
daily activities
51
2022
District
Budget
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2022
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
Capital Improvement Reserve
TOTAL ENDING FUND BALANCE
2020
Actual
$49,289,431
44, 310, 058
3,138, 776
47, 448, 834
96, 738, 265
2021
Budget
$44,638,612
43, 040, 396
2,176,974
45, 217, 370
89, 855, 982
2021
Estimated
$61,045,370
44.245,810
2,213,974
46, 459, 784
107, 505,154
2022
Budget
$70,698.742
33, 819,144
1,686,156
35, 505, 300
106, 204, 042
16, 084, 324
9,814,350
523,511
1,416,059
3,443,637
2,532,495
827,171
1,051,348
9,794,221
35, 692, 895
11, 755, 939
61,045,370
40,456,257
1,004.893
19,584.220
$61,045,370
19, 404, 497
13, 890, 071
VEEP
674,730
1,505,959
3,195,425
3,517,130
550.267
844.754
10, 288, 265
43; 582, 833
1,634,537
46, 273,149
30,148, 939
1,346,838
14, 777, 372
$46,273,149
17, 610, 076
8,908,071
674,730
1,505,959
3195,425
3517,130
550,267
844,754
10, 288, 265
36.806,412
9,653,372
70, 698, 742
8,805,038
1,386,000
60, 507, 704
$70,698,742
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
9,955,692
1.056,961
35, 624, 512
$46,637,166
2023
Planned
$46,637,166
28, 746, 272
1,725,000
30,471,272
77,108, 438
21, 256,751
831,920
615,908
1,032,092
2,175,524
1,833,161
437,908
605,429
6,700,022
28, 788, 693
1,682,579
48, 319, 745
10, 628, 376
907,388
36, 783, 981
$48,319,745
53
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2022
TAXES
Property Taxes Weld Co.
Property Taxes Boulder Co.
Delinquent Taxes
Refunds/Abatements Taxes Weld Co.
Refunds/Abatements Taxes Boulder Co.
Specific Ownership Taxes
TOTAL TAXES
OTHER REVENUE
Fines, & Fees
Earnings on Investments
Grants
Contributions - In Kind
Miscellaneous
TOTAL OTHER REVENUE
TOTAL REVENUE
2020
Actual
$ 43, 755, 585
554,473
44,881
2,175,372
46, 530, 311
23,860
588,213
207,579
98,871
2021
Budget
$ 42, 460, 465
579,931
53,460
730
1,800,000
44, 894, 586
60,000
190,000
64,784
8,000
918,523 322,784
$ 47.448.834 $ 45, 217.370
2021
Estimated
$ 43, 665, 879
579,931
53,460
730
1,900,000
46, 200, 000
25,000
50,000
64,784
120,000
259,784
$ 46, 459, 784
2022
Budget
33,170, 297
648,847
208,815
4,085
1,200,000
35, 232, 044
25,000
80,000
160,256
8,000
273,256
2023
Planned
28,194, 752
551,520
1.500, 000
30,246,272
55,000
100,000
60,000
10,000
225 000
$ 35,505,300 $ 30 471,272
54
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2022
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
TOTAL CAPITAL OUTLAY
TRANSFERS OUT
Transfers - Debt Service Fund
TOTAL TRANSFERS
TOTAL CAPITAL OUTLAY & TRANSFERS
Distribution to Member Libraries
2020
Actual
8,101,739
2,522,055
54,698
1,193
38,109
61,704
91,547
127,437
20,460
4,462
17,686
51,456
49,749
212,122
44,064
38,357
262,020
35,091
1,101,054
4,519
231,174
11,145
104,755
223,036
122,272
46,323
46,872
21,044
18,525
1,704
30,047
662,389
569,428
37,232
126,376
19.918
316,423
77,334
712
504,185
23,718
50,190
16,084,324
191,875
41,082
9,581,393
9,814,350
9,814,350
9,794,221
2021 2021
Budge - • stimated
9,412,825
3,482,746
83,400
2,040
49,820
54,000
151,278
180,635
35,063
23,000
19,931
72,513
92,000
304,618
37.979
58,086
325.656
34,481
1,197,333
17,000
350,000
23,000
148,200
464,375
140.496
20,000
33,000
43,137
15,800
7,192
43,800
700,000
527,600
55,000
137,950
38,800
280,428
146,900
3,750
437,500
18,900
133,265
1,000
19,404,497
75,000
189,000
13,626,071
13,890,071
13,890,071
10,288,265
8,500,000
2,825,000
75,000
1,400
49,820
45,000
110,000
125,000
30,000
27,000
19,931
55,000
70,000
240,000
67.000
60,000
325,656
50.000
1,197, 333
12,000
350,000
15,000
140,000
464,375
150,000
15,000
30,000
35,000
10,000
5.000
40,000
700,000
525,000
50,000
130,000
35,000
280.428
146,900
18,000
430,000
18,900
135,333
1,000
17,610,076
75,000
18,000
189,000
8,626,071
8,908,071
8,908,071
10,288,265
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
IMP
32,211,024
7,444,469
TOTAL DIST TO MEMBER LIBRARIES
9,794,221
10,288,265
10,288,265
7,444,469
TOTAL EXPENDITURES
35,692,895
43,582,833
36,806,412
59,566,876
2023
Planned
10,259,980
3,796,193
85.000
1,980
40,240
54,000
161,438
205,636
37,097
19,300
21,106
88,265
86,480
333,608
58,908
65,429
388,924
49,223
1,292,184
19,000
276,000
19.500
201,300
975,000
155,496
29,000
26,000
49,463
28,300
7,525
40,800
475,000
585,000
46,500
100,000
45,000
310,376
175,000
7,150
484,000
25,350
130,000
1,000
21,256,751
277,520
120,000
30,000
404,400
831,920
IMP
831,920
6,700,022
6,700,022
28,788,693
55
Branches
..ta on
Valley
en a IMI
Park a
Erie
��. —.� .. al
Farr
_._
Kersey
L n o
Park
`�.'—
LINC
Riverside
Grover
6110
Salaries _
760 304
908;396
662,156
930,758
104,500
699,891
704,323
6112
Benefits
281,312
336,106
244,998
344,380
38,665
258,960
2.60,6.00
6136
Workers' Compensation
Total Salaries & Benefits
1,041,616
1,244,502
907,154
1,275,138
143,165
958,851
-
964,923 j
6000
Distribution to member libraries
6205
Bank fees
6220
Minor equipment/Fumiture
<$5k
15,400
9,500
5,000
4,550
3,000
5,550
5,850
6236
Janitorial supplies
6249
Operating
supplies
15,420
17,600
13,000
10,700
3,000
11,370
11,200
6250
Bib processing supplies
6310
Postage
100
355
100
100
30
100
134
6320
Printing _
6340
Memberships
400
500
405
150
200
200
400
6345
Public relations
6358
Programs
6362
Electric
40,600
37,342
41,352
60,362
4,500
16,094
55,320
16,673
1,500
6364
Water & sewer
9,325
4,097
8,402
15,666
2,665
2,062
2,805
3,854
300
6365
Natural gas
13,546
5,359
4,919
8,366
700
5,119
10,721
4,611
1,000
6367
Telephones
6369
Disposal
services
8,824
5,214
1,364
5,610
630
3,000
4,414
1,869
200
6379
Professional contracts
6,900
58,000
1,160
60,400
17,000
6380
Gasoline, motor oil, lubricants
6382
Repair
maint.- bldg
6384
Repair
maint.- vehicles
6385
Repair
maint.- office equip.
500
200
500
400
6387
Repair,
maint., replacement
/ computer
6388
Repair
maint.- on-line comp
6389
Repair
maint.- other equip.
5,000
-
-
6393
Tuition reimbursement
6394
Travel & mileage
3,738
1,438
2,000
261
156
461
1,102
6395
In -House Training
6396
Meetings
440
240
200
200
80
195
340
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/fumiture
- over $5000
-
-
6940
Improvement
to Buildings
-
6954
New Computers
& other technology
6985
Lease debt service
6986
Opening
Day Collection
1,161,309
1,384,647
983,896
1,382,263
158,326
1,063,902
73,260
1,011,356
20,000
6980 _
Capital improvements
-
,
Total
1
161, 309
1,
384, 647
983,896
1,382,263
158.326
1,
063,902
73.260
1,011,356
20, 000
56
Branches
Admin
Dist.
Mbr
To
Lib
2022
2023
MOVjr,nE
TOTAL
TOTAL
6110
Salaries
1,092,003
3,550,493
9,412,825
10,259,980
6112
Benefits
404,043
1,313,682
3,482,746
3,796,193
6136
Workers'
Compensation
85
000
85,000
85 000
Total
Salaries
& Benefits
1,496,046
4,949,175
12,980,571
14,141,173
6000
Distribution
to member
libraries
7,444,469
7,444,469
6,700,022
6205
Bank
fees
1,
980
1
980
1,
980
6220
Minor
equipment/Furniture
<$5k
5,000
16,650
70,500
40,240
6236
Janitorial
supplies
54,000
54,000
54,000
6249
Operating
supplies
15,700
39,588
137,578
161,438
6250
Bib
processing
supplies
202,636
202,636
205,636
6310
Postage
250
35,675
36,844
37,
097
6320
Printing
19,
300
19,300
19,
300
6340
Memberships
1,150
20,056
23,461
21,106
6345
Public
relations
50,540
50,540
88,265
6358
Programs
86,480
86,480
86,480
6362
Electric
30,
822
304,
565
333,
608
6364
Water
& sewer
6,926
56,102
58,908
6365
Natural
gas
5,388
59,729
65,429
6367
Telephones
328,924
328,924
388,924
6369
Disposal
services
16,014
47,139
49,223
6379
Professional
contracts
43,
528
1,054,137
1,241,125
1,292
184
6380
Gasoline,
motor
oil,
lubricants
16,500
3,000
19,500
19,000
6382
Repair
maint.-
bldg
276,000
276,000
276,000
6384
Repair
maint.-
vehicles
15:500
2,
500
18,
000
19,
500
6385
Repair
maint.-
office
equip.
200
180,900
182,700
201,300
6387
Repair,
maint.,
replacement
/ computer
945,625
945,625
975,000
6388
Repair
maint.-
on-line
comp
155,496
155,496
155,496
6389
Repair
maint.-
other
equip.
10,000
15,000
29,000
6393
Tuition
reimbursement
26,000
26,000
26,000
6394
Travel
& mileage
8,175
26,861
44,192
49,463
6395
In
-House
Training
26,200
26,200
28,300
6396
Meetings
1,800
4,
275
7,770
7,525
6397
Out
-of
-House
Training
& Conferences
40,800
40,800
40,800
6398
Treasurers
fee
550,000
550,000
475,000
6410
Books
577,
000
577,
000
585,
000
6425
Newspapers/periodicals
61,000
61,000
46,500
6430
Ebooks
137,000
137,000
100,000
6460
Compact
discs
38,800
38,800
45,000
6480
Software
310,376
310,376
310,376
6490
DVD/BluRay
Ray
166,
900
166,
900
175, 000
6495
Other
expense
5,650
5,650
7,150
6496
Electronic
resources
464,000
464,000
484,000
6500
Platform
Fees
15,900
15,900
25,350
6510
Insurance
125,
000
125,
000
130, 000
6520
Equipment
rental
1,000
1,000
1,000
6530
Lease
/ rental
expense
-
-
-
6952
Equip/furniture
-
over $5000
-
120,
000
120,000
120,000
6940
Improvement
to
Buildings
-
-
6954
New
Computers
& other
technology
30,000
30,000
30,000
6985
Lease
debt service
-
_
-
-
6986
Opening
Day Collection
1,000;000
1.000.000
277,520
1,603,849
12,218,574
7,444:469
28,505,852
28,384,293
404,400
6980
Capital
improvements
-
31,061,024
31,061,024
Total
1,603,849
43,279,598
7,444,469
59.566;876
28,788,693
57
Administration
50/51
sitAdmin
01
B.UT
Exec
02
Dir
03
Assoc
Dir
Community
Relations
53
Information
Technology
54
• Resources
5
Human
Departments
6000
Tax
Distrbtn
- member
libraries
7,444,469
6136
Workers'
Compensation
85,000
6205
Bank fees
6220
Minor
equipment/furniture
<$5k
-
50
1,000
10,000
800
6236
Janitorial
supplies
6249
Operating
supplies
6,000
100
375
18,950
2, 200
_ 1,313
6250
Bib processing
supplies
6310
Postage
50
200
100
50
6320
Printing
18,800
6340
Memberships
300
860
830
5,594
830
7,602
6345
Public
relations
39,550
10,650
6358
Programs
86,480
-
6362
Electric
30,822
6364
Water
and
sewer
6,926
6365
Natural
gas
5,388
I
6367
Telephones
328,924
6369
Disposal
services
14,514
1,500
6379
Professional
contracts
37,200
36,020
4,764
36,602
94,846
6380
Gasoline,
Motor
Oil, Lubricants
-
6382
Repair
maint.-
bldg
6384
Repair
maint.-
vehicles
-
6385
Repair
maint.-
office
equip
180,900
6387
Repair,
maint.,
replacement
/ computer
945,625
6388
Repair
maint.-
online
comp
155,496
6389
Repair
maint.-
other
equip.
10,000
6393
Tuition
reimbursement
26,000
6394
Travel
& mileage
2,600
3,878
2,300
1,250
3,575
1,400
6395
In
-House
Training
26,200
6396
Meetings
2,000
600
75
600
150
-
6397
Out
-of
-House
Training&Conferences
500
300
40.000
6398
Treasurers
fee
550,000
6410
Books
6425
Newspapers/periodicals
6430
Ebooks
6460
Compact
discs
6480
Software
310,376
6490
Video/DVD
6495
Other
expense
3,500
6496
Electronic
resources
6500
Platform
Fees
6510
Insurance
125,000
6520
Equipment
rentals
6530
Lease
/ rental
expense
-
Capital
Outlay
6952
Equipment
over $5000
-
6940
Improvement
to
Buildings
r
6954
New Computers
& Other
Technology
-
30,000
6980
Capital
improvements
-
-
6985
Lease
debt
service
-
6986
Opening
Day Collection
DEPARTMENT
TOTAL
8,305,369
5,500
5,638
129,630
90,708
2,016,278
208,861
58
Administration
56
Finance
57
Foundation
58
Facilities
Services
59
Collection
2022
2023
Resources Total
Total
Departments
6000
Tax
Distrbtn
- member libraries
7,444,469
6,700,022
6136
Workers'
Compensation
85,000
85,000
6205
Bank
fees
1,
980
1,
980
1,
980
6220
Minor
equipment/furniture
<$5k
-
1,500
3,300
16,650
8,100
6236
Janitorial
supplies
54,000
54,000
54,000
6249
Operating
supplies
750
200
9,700
39,588
50,788
6250
Bib
processing
supplies
202,636
202,636
205,636
6310
Postage
825
600
33, 850
35,675
35, 700
6320
Printing
500
19,300
19,300
6340
Memberships
1,000
1,090
1,500
450
20,056
17,501
6345
Public
relations
340
50,540
88,265
6358
Programs
86,480
86,480
6362
Electric
30,822
33,904
6364
Water
and
sewer
6,926
7,619
6365
Natural
gas
5,388
5,927
6367
Telephones
328,924
388,924
6369
Disposal
services
16,014
15,965
6379
Professional
contracts
67,305
-
347,300
430,100
1,054,137
1,095,677
6380
Gasoline,
Motor
Oil,
Lubricants
3,000
3,000
3,000
6382
Repair
maint.-
bldg
276,000
276,000
276,000
6384
Repair
maint.-
vehicles
2,500
2,500
2,500
6385
Repair
maint.-
office
equip
180,900
200,000
6387
Repair,
maint.,
replacement/
computer
945,625
975,000
6388
Repair
maint.-
online
comp
155,496
155,496
6389
Repair
maint.-
other
equip_
.
10,000
10,000
6393
Tuition
reimbursement
26,000
26,000
6394
Travel
& mileage
_
168
840
8,000
2,850
26,861
32,293
6395
In -House
Training
26,200
28,300
6396
Meetings
750
100
4,275
4,675
6397
Out
-of
-House
Training&Conferences
-
40,800
40,500
6398
Treasurers
fee
550,000
475,000
6410
Books
577,000
577,000
585,000
6425
Newspapers/periodicals
61,000
61,000
46,500
6430
Ebooks
137,000
137,000
100,000
6460
Compact
discs
38,800
38,800
45,000
6480
Software
-
-
310,376
310,376
6490
Video/DVD
166,900
166,900
175,000
6495
Other
expense
2,150
-
5,650
7,150
6496
Electronic
resources
464,000
464,000
484,000
6500
Platform
Fees
15,900
15,900
25,350
6510
Insurance
125,000
130,000
6520
Equipment
rentals
1,000
1,000
1,000
6530
Lease / rental
expense
-
-
Capital
Outlaw
6952
Equipment
over $5000
120,0.0.0
-
120,000
6940
Improvement
to
Buildings
6954
New Computers
& Other
Technology
-
30,000
30,000
6980
Capital
improvements
31,061,024
31,061,024
404,400
6985
Lease debt
service
-
-
6986
Opening
Day Collection
1,
000,
000
1,
000, 000
277, 520
DEPARTMENT
TOTAL
72,028 ;
6,470
31,875,824
3,143,586
45,859,892
13,750,848
59
RESOLUTION TO ADOPT BUDGET
21-2
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 2022, AND ENDING ON THE LAST DAY OF DECEMBER 2022.
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 13, 2021, and interested taxpayers were given the
opportunity to file or register any objections to said proposed budget.
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains
Library District, Colorado:
Section 1. That estimated expenditures for each fund are as follows:
General Fund
Debt Service Fund
$59,566.876
$
Section 2. That estimated revenues for each fund are as follows:
General Fund:
From un-appropriated surpluses
From sources other than general
property tax
From the general property tax
levy
Debt Service
Total General Fund
$ 70,698,742
1,473,256
34,032,044
$106.204.042
$
60
Resolution to Adopt Budget
Page 2
High Plains Library District
Section 3. That the budget, as submitted, amended, and hereinabove summarized
by fund, hereby is approved and adopted as the budget of the High Plains Library District for
the year stated above.
Section 4. That the budget hereby approved and adopted shall be signed by the
Chairman, High Plains Library District Board of Trustees, and made a part of the public
records of the District.
ADOPTED, this 13th day of December, A.D., 2021.
Attest:
Chairman, Board of Trustees
Attest:
iii)/(tAcy
Secretary/Treasurer, Board of Trustees
61
RESOLUTION TO APPROPRIATE SUMS OF MONEY
21-3
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 2022 BUDGET YEAR.
WHEREAS, the Board of Trustees has adopted the annual budget in accordance
with the local Government Budget Law, on December 13, 2021 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 $19,911,383
Capital Outlay 32,211,024
Transfers (internal activities)
Distribution to Member Libraries 7,444,469
Total General Fund $59,566,876
Debt Service Fund:
Principal & Interest & Other $
ADOPTED, this 13th day of December, A.D., 2021.
ATTEST:
Chairman, Board of Trustees
ATTEST:
Secretary/Treasurer, Board of Trustees
62
RESOLUTION TO SET MILL LEVIES
21-4
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2021 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2022 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 13, 2021, and
WHEREAS, the amount of money necessary to balance the budget for
general operating expenses is $33,170,297
WHEREAS, the 2021 valuation for assessment for the High Plains Library
District as certified by the Weld County Assessor is $10,440,760,746
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the
High Plains Library District, Colorado:
Section 1: That for the purpose of meeting all general operating expenses
of the High Plains Library District during the 2022 budget year, there is hereby
levied a tax of 3.177 mills upon each dollar of the total valuation for assessment
of all taxable property within the District for the year 2021.
Section 2: That the District Executive Director is hereby authorized and
directed to immediately recertify to the County Commissioners of Weld County,
Colorado, the mill levies for the High Plains Library District as hereinabove
determined and set.
ADOPTED, this 13th day of December, A.D., 2021.
ATTEST:
Chairman, Board of Trustees
ATTEST:
Secretary/Treasurer, Board of Trustees
63
1050 County Tax Entity Code
DOLA LGID/SID 62079/1
CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments
TO: County Commissioners' of
On behalf of the
the
of the
WELD COUNTY , Colorado.
HIGH PLAINS LIBRARY
A
(taxing entity)
Board of Trustees
(governing body)$
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)
12/14/2021
(local govemment)C
$10,793,345,450.00
(GROSSD assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
$10,440,760,746.00
(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)
for budget/fiscal year
2022
(yyyy)
PURPOSE (see end notes for definitions and examples)
LEVY2
REVENUE2
1. General Operating Expenses"
2. <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and Interests
4. Contractual Obligations"
5. Capital Expenditures`'
6. Refunds/Abatements'
7. Other" (specify):
3.177
mills
$ 33170296.89
< > mills $ <
3.177
0.020
mills
0
33170296.89
mills $
0
mills $
0
mills $
0
mills $
208815.21
mills $
mills $
Contact person:
(print)
Signed:
TOTAL: r Sum of General Operating
Subtotal grid Lines 3 to 7
Natalie Wertz
3.197
Daytime
phone:
Title:
mills
$ 33379112.10
19705068566
Finance Manager
Include one copy of this tax entity's completed form when filing the kcal government's budget by January 31st, per 29-1-113 C.RS., with the
Division of Local Government /DLG). Room 521 1313 Sherman Street. Denver. CO 80203. Questions? Call DLG at /303) 864-7720.
' If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form
for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution.
2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of
Form DLG57 on the County Assessor's FINAL certification of valuation).
Page 1 of 4
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 (32-1-1603 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
65
DLG 70 (Rev.6/16)
RESOLUTION TO SET MILL LEVIES
21-5
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2021 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2022 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 13, 2021, and
WHEREAS, the amount of money necessary to balance the budget for
general operating expenses is $648,847
WHEREAS, the 2021 valuation for assessment for the High Plains Library
District as certified by the Boulder County Assessor is $204,232,532
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 2022 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 2021.
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 13th day of December, A.D., 2021.
ATTEST:
Chairman, Board of Trustees
ATTEST:
Secrreasurer, Board of Trustees
66
County Tax Entity Code DOLA LGID/SID
CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments
TO: County Commissioners' of
On behalf of the
the
of the
Boulder County
, Colorado.
High Plains Library District
(taxing entity)'
Board of Trustees
(governing body)"
High Plains Library District
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $
assessed valuation of:
Note: If the assessor certified a NET assessed valuation
(AV) different than the GROSS AV due to a Tax
Increment Financing (TIF) Area' the tax levies must be $
calculated using the NET AV. The taxing entity's total
property tax revenue will be derived from the mill levy
multiplied against the NET assessed valuation of:
12/14/2021
Submitted:
(no later than Dec. 15)
(local govemment)C
206,766,937
(GROSS° assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
204,232,532
(NET 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
2022
(mm/dd/yyyy)
for budget/fiscal year
PURPOSE (see end notes for definitions and examples)
LEVY2
REVENUE
1. General Operating Expenses"
2. <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and Interest'
4. Contractual Obligations'
5. Capital Expenditures"
6. Refiinds/Abatements"
7. Other" (specify):
3.177
3.177
.020
mills $ 648,847
mills
648,847
mills $
mills $
mills $
mills $
4,085
mills $
mills $
TOTAL. r Sum of General Operating
Subtotal andlines 3 to 7
3.197
mills
652,932
Contact person:
(print)
Signed:
Natalie Wertz
Daytime
phone:
Title:
(970)
506-8566
Finance Manager
Include one copy of this tax entity's completed form when ftltYtg'the local government's budget by January 31st, per 29-1-113 C.R.S., with the
r)ivision of Loral Government ()1.O Room 521. /313 .Sherman Street. Denver CO 80 )3 Questions? Call DIG at (303) 864-7710
' 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.
a 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 67 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:
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
68
DLG 70 (Rev.6/16)
LEASE -PURCHASE SUPPLEMENTAL SCHEDULE TO THE
ADOPTED BUDGET (29-1-103(3)(D), C.R.S.
BUDGET YEAR 2022
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
2022 $
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 Amount
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:
69
2022
Capital
Improvement
OVERVIEW OF CAPITAL IMPROVEMENT PROGRAM PROCESS
It is the practice of the High Plains Library District (HPLD) to develop, maintain, and revise when
necessary a continuing Capital Improvement Program (CIP). The CIP covers a five-year planning
horizon, identifying infrastructure and facility projects that the District plans to undertake.
Defining a Capital Improvement
To be included in the CIP, projects need to meet one of the following criteria:
• Construction of a new District asset or expansion of an existing District -owned facility,
including preliminary planning and surveys, cost of land (if applicable), staff and contractual
services for design and construction, and related furnishings and equipment.
• Initial acquisition of a major equipment system, which will become a District asset that has a
cost of $10,000 or more and a useful life of at least three years.
• Major renovation or rehabilitation of an existing District -owned facility that requires an
expenditure of $10,000 or more and will extend the life of the original District asset. Exceptions
have been made for inclusion of a few projects that do not meet the above criteria to make them
more visible to the public and the HPLD Board of Trustees (BOT).
Steps from Submittal to Approval
The CIP process begins with the District's annual Budget kick-off meeting with all Directors and
Managers. The Directors and Managers are given the months of July and August to develop
their CIP requests and review future year requests based on their assessment of needs. The
2022 - 2026 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 2022 through 2026 totals approximately $32.9
million. The 2022 budget includes funds to construct LINC (a library / innovation center in
Greeley) and remodel and improve district -owned facilities. Funding will be from 2022 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 2022 recommended
budget. Projects included in the subsequent years (2023-2026) 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 2022 year.
71
CAPITAL IMPROVEMENT PROGRAM
2022
2023
2024
2025
2026
Location/Item
Description
arbon Valle
Regional
Libra
RTU1,
RTU2,
RTU3,
RTU4
$ 474,000
Roof
Replacement
$ 640,000
Total
$ 640,000
$ -
$ -
$ 474,000
$ -
. entennial
Park
Library
- _' '-
Hot
water
system
pump in boiler
room
$ 16,000
Roof
275,000
P-2
Hot
water
system
pump
$ 16,000
Total
$ 16,000
$ 291,000
$ -
$ -
$ -
istrict
Support
Services
ills
New
Tech
Eqpt
(Computer,
Phone,
Server...)
$ 30,000
$ 30,000
$ 30,000
$ 30,000
$ 30,000
Repair,
replacement
& new equipment
$ 70,000
$ 70,000
$ 70,000
$ 70,000
$ 7Q000
DSS
Water
Heater
$ 8,000
DSS
RTU
5, 6,7, and
8
_
$ 56,000
Air
conditioning for garage area
$ 25,000
RTU
2
_
_
$ 142,000
Special
projects
(Facilities)
$ 10.000
$ 10,000
$ 10,000
$ 10,000
$ 10,000
Special
projects
(IT)
$ 50,000
I
$ 50,000
$ 50,000 m
$ 50,000
$ 50,000
Total
$ 185,000
$ 224,000
$ 160,000
$ 160,000
$ 302,000
Community
Library
al „Sin
RTU-1
and 2
$ 474,024
Roof
Replacement
$ 340,000
f
Farr
RTU1,
Regional
RTU2,
Libra
RTU3,
,
RTU4,
„,
RTU5
Total
$ 814,024
$ 206,000
$ -
$ -
$ -
$ -
2
Pumps for hot water system
32,000
3 Exhaust
fans
7,400
Total
$ 206,000
$ 39,400
$ -
$ -
$ -
iverside
Library
and Cultural
Center
°.-
.....
.........
r
Total
$ -
$ -
$ Is
-
-
ibrary
Buildings,
PC Centers, and Facilities
LINC
(Library
and Innovation
Center)
$ 27,000,000
Grover
$ 350,000
Centennial
Park
Library remodel
and parking lot
$ 2,000,000
k
Total
$ 29, 350, 000
$ -
$ - w
$ -
$ -
r
Grand Total
$ 31.211,024
$ 554,400
$ 160.000
$ 634.000
$ 302,000
72
CAPITAL IMPROVEMENT PROGRAM
New Computers
& Other
Technology:
IT
projects
$ 50,000
Repair,
replacement
& new equipment
$ 100,000
Sub total
$ 150,000
Capital
Improvements:
LINC
(Library
and Innovation Center)
$ 27,000,000
Grover
$ 350,000
Carbon
Valley
improvements
$ 640,000
Erie
improvements
_ _
$ 814,024
Farr
improvements
_
$ 206,000
DSS
improvements
$ 35,000
Centennial
Park
improvements
$ 2,016,000
Sub total
$ 31,061;024
Total
Capital
outlay
$ 31,211
024
Equip/furniture
> $5k
_
$
-
New
Computers
& Other
Technology
$
150,000
Capital
Improvements
$ 31,
061,024
$ 31,211,024
■ Equip/furniture > $5k
■ New Computers & Other
Technology
Capital Improvements
73
Z022
Department
Budgets
01-xxxx-50-01
Board
of
Trustees
Expense
Account
Actual
2020
YTD
6/30/2021
I Budget
2021
I Budget
2022
Planned
2023
6220 •
Minor
Equipment/Furniture
<$5k
6221
•
E
-book
Readers
6236
•
Janitorial
supplies
6249
-
Operating
supplies
341
502
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
- Travel
and
Mileage
1,218
730
2,600
2,600
2,600
6396 •
Meetings
739
2,000
2,000
2,100
6397 •
Out
-of
-House
Training
& Conferences
500
500
500
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
2, 298
1,
232
5, 500
5,500
5,600
75
01-xxxx-50-02
Executive
Director
Expense
Account
Actual
2020
YTD
6/30/2021
Budget
2021
Budget
2022
Planned
2023
6220 •
Minor
Equipment/Furniture
<$5k
150
6221
• E -book
Readers
6236
• Janitorial
supplies
6249
a Operating
supplies
302
42
6250
•
Bib
Processing
Supplies
6310
•
Postage
6320
-
Printing
6340
•
Memberships
455
255
860
860
360
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
6364
-
Water
and
sewer
6365
•
Natural
gas
6367
w
Phones
6369
Disposal
Services
6379
•
Professional
Contracts
6380
a
Gasoline,
Motor
Oil,
Lubricants
6382
•
Repair
maint.
-
building
6384
a
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
a
Travel
and
Mileage
2, 626
533
3,878
3, 878
2,000
6396
•
Meetings
17
600
600
600
6397
•
Out
-of
-House
Training
& Conferences
300
300
300
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
3,400
830
5,638
5,638
3,410
76
01-xxxx-50-03
Associate
Directors
Expense
Account
Actual
2020
YTD
6/30/2021
Budget
2021
Budget
2022
Planned
2023
100
6220 •
Minor
Equipment/Furniture
<$5k
50
50
6236 •
Janitorial
supplies
6249
•
Operating
supplies
159
375
375
225
6250 -
Bib
Processing
Supplies
6310
•
Postage
6320 •
Printing
6340 •
Memberships
425
830
830
450
6345 •
Public
Relations
6358 •
Programs
49,406
25,949
92,000
86,480
86,480
6362 -
Electric
6364 •
Water
and
sewer
6365 •
Natural
gas
6367 •
Phones
6369
Disposal
Services
6379 •
Professional
Contracts
(131)
5,102
30,500
36,020
36,020
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
1,408
198
2,300
2,300
1,335
6396
-
Meetings
155
91
75
75
75
6397
•
Out
-of
-House
Training
& Conferences
6480
•
Software
6495
•
Other
Expense
670
3,500
3,500
5,000
6510
•
Insurance
6520
-
Equipment
Rentals
6940
•
Improvement
to
Buildings
6952
•
Equip/furniture-over
$5000
6954
•
New
Computers
& other
technology
Total
129,685
52, 092
31,
340
129,
630
129,630
77
01-xxxx-10-00
Centennial
Park
Expense
Account
a
Actual
2020
YTD
6/30/2021
I
Budget
2021
I
Budget
2022
I
Planned
2023
10,868
2,600
9,500
3,200
6220 • Minor
Equipment/Furniture
<$5k
3,122
6221
-
E
-book
Readers
6236 -
Janitorial
supplies
6249
•
Operating
supplies
10,807
3,852
16,000
17,600
17,500
6250
-
Bib
Processing
Supplies
6310
-
Postage
155
355
355
6320
•
Printing
6340
-
Memberships
220
49
300
500
500
6345
-
Public
Relations
6358
Programs
6362
-
Electric
32,471
15,955
42,641
37,342
41,076
6364
-
Water
and
sewer
3,563
648
3,117
4,097
4,507
6365
-
Natural
gas
4,287
4,086
4,155
5,359
5,895
6367-
Phones
258
6369
-
Disposal
Services
4,534
4,066
4,273
5,214
5,735
6379
-
Professional
Contracts
33,009
28,896
53,988
58,000
58,000
6380
-
Gasoline,
Motor
Oil,
Lubricants
6382
•
Repair
maint.
-
building
6384
-
Repair
maint.
-
vehicles
6385
-
Repair
maint.
-
office
equipment
371
495
500
500
500
6387
-
Repair,
maint.,
replacement
/ computer
6388
•
Repair
maint.
-
on-line
computer
6389
-
Repair
maint.
-
other
equipment
6394
-
Travel
and
Mileage
52
863
1,438
1,998
6395
•
In
-House
Training
6396
-
Meetings
119
240_
240
240
6397
-
Out
-of
-House
Training
& Conferences
6480
Software
6495
-
Other
Expense
6510
-
Insurance
6520 •
Equipment
Rentals
6952 -
Equip/furniture-over
$5000
6954
•
New
Computers
& Other
Technology
6980 - Capital
improvements
Total
100,301
61,427
128,832
140,145
139,506
78
(01-xxxx-15-00
Farr
Expense
Account
Actual
2020
I YTD
6/30/2021
I Budget
2021
I Budget
2022
AL
I
Planned
2023
845
1,813
4,820
4,550
2,500
6220
•
Minor
Equipment/Furniture
<$5K
6236
•
Janitorial
supplies
6249
•
Operating
supplies
8,413
2,023
10,500
10,700
13,500
6250
•
Bib
Processing
Supplies
6310
-
Postage
34
100
100
100
6320
•
Printing
6340
•
Memberships
100
150
150
250
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
52,489
16,940
61,466_
60,362
66,398
6364
•
Water
and
sewer
13,623
3,822
10,449
15,666
17,233
6365
•
Natural
gas
6,693
5,672
11,913
8,366
9,203
6367
•
Phones
6369
•
Disposal
Services
4,878 l
3,320
4,414
5,610
6,171
6379
•
Professional
Contracts
848
,
541
1,160
1,160
1,160
6380
-
Gasoline,
Motor
Oil,
Lubricants
6382
•
Repair
maint.
-
building
6384
•
Repair
maint.
-
vehicles
6385
•
Repair
maint.
-
office
equipment
6387
•
Repair,
maint.,
replacement
/ computer
6388
-
Repair
maint.
-
on-line
computer
6389
•
Repair
maint.
-
other
equipment
14,000
6394
•
Travel
and
Mileage
53
74
261
261
261
6396
•
Meetings
39
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
88,015
34,205
105,433
107,125
130,976
79
01-xxxx-20-00
Carbon
Valley
Actual
2020
I
YTD
6/30/2021
I Budget
2021
I Budget
2022
I Planned
2023
Expense
Account
6220 •
Minor
Equipment/Furniture
<$5k
3,415
8,264
14,500
15,400
6221
•
E
-book
Readers
6224
-
CVRL
Foundation
Purchases
6236
•
Janitorial
supplies
6249
•
Operating
supplies
10,579
4,269
14,770
15,420
14,920
6250
•
Bib
Processing
Supplies
6310
•
Postage
26
85
100
100
6320
-
Printing
6340
•
Memberships
345
50
400
400
400
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
35,304
14,847
46,320
40,600
44,660
6364
- Water
and
sewer
8,109
2,620
3,334
9,325
10,258
6365
•
Natural
gas
10,837
8,088
8,428
13,546
14,901
6367
•
Phones
6369
•
Disposal
Services
7,673
4,355
6,790
8, 824
9,706
6379
•
Professional
Contracts
5,900
6,900
12,000
6380
•
Gasoline,
Motor
Oil,
Lubricants
6382
•
Repair
maint.
-
building
6384
•
Repair
maint.
-
vehicles
6385 •
Repair
maint.
-
office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
-
on-line
computer
6389 •
Repair
maint.
-
other
equipment
10,000
5,000
5,000
6394 •
Travel
and
Mileage
602
143
2,588
3,738
2,588
6396 •
Meetings
106
;
404
440
760
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
76,996
42,636
113,519
119,
693
115,
293
80
01-xxxx-30-00
Lincoln
Park
Actual
2020
I YTD
6/30/2021
I
Budget
2021
I Budget
2022
I Planned
2023
Expense
Account
6220 • Minor
Equipment/Furniture
<$5k
157
5,550
5,550
5,540
6221
•
E
-book
Readers
6236 •
Janitorial
supplies
6249 •
Operating
supplies
3,508
1,517
11,370
11,370
13,000
6250 •
Bib
Processing
Supplies
6310
•
Postage
14
100
100
152
6320
•
Printing
6340
•
Memberships
200
200
200
6345
•
Public
Relations
6358 •
Programs
6362 •
Electric
13,995
4,913
13,859
16,
094
17,703
6364
•
Water
and
sewer
1,
793
709
770
2,062
2,268
6365 •
Natural
gas
4,095
2,135
1,581
5,119
5,631
6367 •
Phones
6369 •
Disposal
Services
2,609
1,625
825
3,000
3,300
6379 •
Professional
Contracts
36,487
32,978
60,400
60,400
60,400
6380 •
Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384
-
Repair
maint.
- vehicles
6385
-
Repair
maint.
- office
equipment
500
500
6387
•
Repair,
maint.,
replacement
/ computer
6388
•
Repair
maint.
- on-line
computer
6389
• Repair
maint.
- other
equipment
6394
• Travel
and
Mileage
17
114
461
461
523
6396 •
Meetings
195
195
360
6397 -
Out
-of
-House
Training &Conferences
6480
•
Software
6495 -
Other
Expense
6510
• Insurance
6520 •
Equipment
Rentals
6530 -
Lease
/
Rent
Expense
6952 •
Equip/furniture-over
$5000
6954
•
New
computers
and other
technology
6980 - Capital
improvements
Total
62,675
43,991
95, 811
105,
051
109,077
81
01-xxxx-35-00
LINC
-
Library
INnovation
Center
4
Expense
Account
Actual
2020
I YTD
I 6/30/2021
I Budget
2021
I Budget
est2022
Planned
sailik.
6220 •
Minor
Equipment/Furniture
<$5K
6236 •
Janitorial
supplies
6249 •
Operating
supplies
13,500
6250 •
Bib
Processing
Supplies
6310
•
Postage
100
6320
•
Printing
6340
•
Memberships
250
6345 •
Public
Relations
6358 -
Programs
6362 •
Electric
6,088
55,320
55, 320
64,540
6364 •
Water
and
sewer
823
2,805
2,805
3,242
6365 •
Natural
gas
4,933
10,721
10,721
12,389
6367 •
Phones
6369 •
Disposal
Services
3,222
4,414
4,414
4,590
6379 •
Professional
Contracts
1,160
6380 •
Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384 •
Repair
maint.
-
vehicles
6385 •
Repair
maint.
-
office
equipment
6387 •
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
-
on-line
computer
6389 •
Repair
maint.
-
other
equipment
6394
•
Travel
and
Mileage
522
6396 •
Meetings
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
-
15,066
73,260
73,260
100,493
82
01-xxxx-40-00
MOVE
Expense
Account
Actual
2020
YTD
6/30/2021
I Budget
2021
Budget
2022
I Planned
2023
6220
•
Minor
Equipment/Furniture
<$5k
4,404
46
2,000
5,000
5,000
6236
•
Janitorial
supplies
6249
-
Operating
supplies
13,648
3,733
17,900
15,700
7,855
6250
•
Bib
Processing
Supplies
6310
-
Postage
250
250
250
6320
•
Printing
12,015
6340
•
Memberships
207
165
1,100
1,150
1,100
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
6364
•
Water
and
sewer
6365
w
Natural
gas
6367
•
Phones
6369
-
Disposal
Services
6379
•
Professional
Contracts
22,646
2,631
42,978
'
43,528
20,995
6380
-
Gasoline,
Motor
Oil,
Lubricants
3,205
14,000
16,500
16,000
6382
•
Repair
maint.
-
building
6384
•
Repair
maint.
- vehicles
10,005
4,589
20,500
15,500
17,000
6385
•
Repair
maint.
- office
equipment
200 I
200
200
6387
•
Repair,
maint.,
replacement
/
computer
6388
•
Repair
maint.
- on-line
computer
6389
•
Repair
maint.
- other
equipment
6394
•
Travel
and
Mileage
2,922
548
8,600
8,175
6,000
6396
•
Meetings
202 '
98
300
1,800
300
6397
-
Out
-of
-House
Training
& Conferences
6410
•
Books
6480
•
Software
6495
•
Other
Expense
6510
- Insurance
6520 •
Equipment
Rentals
6940
• Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
6954
•
New
computers
& other
technology
6980 - Capital
improvements
Total
57,239
23,825
107,828
107,803
I
74,700
83
01-xxxx-71-00
Erie
Expense
Account
Actual
2020
YTD
6/30/2021
I
Budget
2021
I Budget
2022
I Planned
2023
6220 -
Minor
Equipment/Furniture
<$5k
6,324
3,831
5,000
5,000
5,000
6221
•
E -book
Readers
6236
•
Janitorial
supplies
6249
-
Operating
supplies
10,602
5,277
13,000
13,000
14,000
6250
•
Bib
Processing
Supplies
6310
-
Postage
10
100
100
100
6320
•
Printing
6340
•
Memberships
783
50
455
405
405
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
35, 958
11,067
37,067
41,352
45,487
6364
•
Water
and
sewer
7,306
1,
912
7,047
8,402
9,242
6365
•
Natural
gas
3,935
3,443
6,422
4,919
5,411
6367
•
Phones
6369
•
Disposal
Services
1,091
952
1,368
1,364
1,500
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
1,801
527
2,000
2,000
2,000
6396
•
Meetings
23
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
p
improvements
p
i
Total
67, 833
27, 059
72, 659
76,742
83,345
84
01-xxxx-72-00
Kersey
Library
Account
Actual
2020
- YTD
6/30/2021
I
Budget
2021
I Budget
2022
Planned
2023
Expense
6220 •
Minor
Equipment/Furniture
<$5k
1,424
' 30
4,000
3,000
5,400
6221
•
E -book
Readers
6236 • Janitorial
supplies
6249
• Operating
supplies
140
124
3,400
3,000
4,325
6250 •
Bib
Processing
Supplies
6310
•
Postage
37
30
105
6320 •
Printing
6340
•
Memberships
100
200
100
6345
•
Public
Relations
6358 •
Programs
6362 •
605
667
4,500
4,500
4,725
Electric
6364
- Water
and
sewer
295
278
2,665
2,665
2,772
6365 •
Natural
gas
511
708
700
700
728
6367 •
Phones
6369 •
Disposal
Services
630
630
655
6379 •
Professional
Contracts
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 Repair maint. -
building
6384 •
Repair
maint.
- vehicles
6385 • Repair maint.
- office equipment
200
200
200
6387 -
Repair,
maint.,
replacement
/ computer
6388 •
Repair maint.
- on-line
computer
6389 •
Repair
maint.
- other
equipment
6394
and
Mileage
237
156
224
•
Travel
6396 • Meetings
80
80
230
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
Tota
I
2,975
1,
807
16,
549
15,161
19,464
85
01-xxxx-73-00
Riverside
Library
& Cultural
Center
Expense
Account
Actual
2020
I
YTD
6/30/2021
4
Budget
2021
Budget
2022
I
Planned
2023
6220 •
Minor
Equipment/Furniture<$5k
5,850
5,850
5,500
223
6236 • Janitorial
supplies
6249
• Operating
supplies
6,413
3,451
11,200
11,200
12,050
6250 •
Bib
Processing Supplies
6310
•
Postage
101
134
134
135
6320 •
Printing
6340 •
Memberships
135
160
400
400
400
6345
•
Public
Relations
6358 •
Programs
6362 •
Electric
14,498
2,843
16,626
16,673
18,340
6364
• Water
and
sewer
3,351
113
2,633
3,854
4,239
6365 •
Natural
Gas
3,689
1,825
7,029
4,611
5,072
6367 -
Phones
6369 -
Disposal
Services
1,495
1,185
2,334
1,869
2,056
6379 •
Professional
Contracts
25,792
6380 • Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384
•
Repair
maint.
-
bookmobile
6385 -
Repair
maint.
- office
equipment
102
102
400
400
400
6387 •
Repair
maint.
- computer
6388 • Repair
maint.
- on-line
computer
6389 -
Repair maint.
- other
equipment
6394
•
and
Mileage
247
98
1,102
1,102
3,054
Travel
6395 -
In
House
Training
6396 •
Meetings
58
348
340
360
6397 • Out
of
& Conferences
Training
House
6410
- Books
6480 • Software
6495
• Other
Expense
6510
•
Insurance
6520 -
Equipment
Rentals
6952 •
Equip/furniture-over
$5000
6954
•
New
computers
and
other
technology
6980 - Capital
Improvements
Total
30, 312
9,777
48,
056
46,433
77.398
86
01-x)ooc-74-00
Grover
Access
Point
Actual
2020
YTD
6/30/21
I Budget
2021
I Budget
2022
I Planned
2023
Expense
Account
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
1,500
6364
•
Water
and
sewer
300
300
300
6365 •
Natural
gas
1,000
1,000
1,000
6367 •
Phones
6369 •
Disposal
Services
200
200
200
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 w
Repair,
maint.,
replacement
/ computer
6388 •
Repair
maint.
-
on-line
computer
6389 •
Repair
maint.
-
other
equipment
6394
•
Travel
and
Mileage
6396 •
Meetings
6397 •
Out
-of
-House
Training
&
Conferences
6495 •
Other
Expense
6510
•
Insurance
6520 •
Equipment
Rentals
6940 • Improvement
to Buildings
6952 •
Equip/furniture-over
$5000
6954
•
New
Computers
& other
technology
Total
-
-
20, 000
20, 000
20, 000
87
01-xxxx-50-51
Administration
Expense
Account
Actual
2020
YTD
6/30/2021
Budget I
2021
Budget I
2022
Planned
2023
6136
- Workers
Compensation
54,698
69,271
83,400
85,000
85,000
6205 -
Bank
Service Charges
6220 •
Minor
Equipment/Furniture
<$5k
6236 • Janitorial
supplies
6249
- Operating
supplies
10,960
2,953
7,500
6,000
6,000
6250 •
Bib
Processing Supplies
6310
•
Postage
33
50
50
50
6320 -
Printing
6340
•
Memberships
1,238
1,238
6345 •
Public
Relations
472
6362 •
Electric
26,802
8,770
25,319
30,822
33,904
6364 • Water
and
sewer
6,023
2,696
4,859
6, 926
7,619
6365 • Natural
gas
4,310
5,468
6,137
5,388
5,927
6367 -
Phones
6369 •
Disposal
Services
12,811
6,353
8,733
14,514
15,965
6378 -
High
Plains
RLSS
Courier
6379 •
Professional
Contracts
43,319
11,690
37,200
37,200
37,200
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
733
•
Travel
6395 - In
-House
Training
6396 •
Meetings
67
6397 • Out
-of
-House
& Conferences
Training
6398 -
fee
662,389
561,284
700,000
550,000
475,000
Treasurer's
6410
-
Books
6425
-
Periodicals
6480
• Software
6495
• Other
expense
42
10
6510
• Insurance
50,190
101,133
133,265
125,000
130,000
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
873,615
_
771,
338
1,
006,463
860,900
796,665
88
01-xxxx-50-53
Community
Relations
and
Marketing
Expense
Account
Actual
2020
YID
6/30/2021
I Budget
2021
Budget
2022
I Planned
2023
1,200
1,000
800
4,478
798
6220
•
Minor
Equipment/Furniture
<$5k
6221
•
E -book
Readers
6236
•
Janitorial
supplies
6249
•
Operating
supplies
2,388
639
27,750
18,950
27,800
6250
•
Bib
Processing
Supplies
6310
•
Postage
200
200
300
6320
-
Printing
4,462
5,313
22,500
18,800
18,800
6340
-
Memberships
2,345
2,512
2,844
5,594
3,584
6345
•
Public
Relations
43,398
10,258
62,963
39,550
77,225
6358
•
Programs
6362
•
Electric
6364
•
Water
and
sewer
6365
•
Natural
gas
6367
•
Phones
6369
-
Disposal
Services
6379
-
Professional
Contracts
30,738
3,252
11,000
4,764
14,664
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
790
573
1,250
1,250
1,700
6396
•
Meetings
41
136
500
600
500
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
Total
88,640
23,481
130,207
90,708
145,373
89
01-xxxx-50-54
- Information
Technology
and
Innovation
Actual
2020
Budget
2021
Budget
2022
I Planned
2023
YTD
I 6/30/2021
I
Expense
Account
6220 -
Minor
Equipment/Furniture
<$5k
10,000
1,250
1,565
434
1,250
6240
-
Supplies
Resale
-
Flash
Drives
6249
•
Operating
supplies
2,250
1,575
2,700
2,200
2,200
6250
-
Bib
Processing
Supplies
6310
-
Postage
11
100
100
100
6320 -
Printing
6340
-
Memberships
829
1,390
830
830
6345 -
Public
Relations
6358 •
Programs
6362 -
Electric
6364 -
Water
and
sewer
6365 •
Natural
gas
6367 -
Phones
262,020
185,043
325,656
328,924
388,924
6369 -
Disposal
Services
1,460
500
1,500
6379 -
Professional
Contracts
21,678
19,306
34,102
36,602
40,000
6380 -
Gasoline,
Motor
Oil,
Lubricants
6382 •
Repair
maint.
-
building
6384
•
Repair
maint.
-
bookmobile
6385 -
Repair
maint.
-
office
equipment
104,282
73,245
146,400
180,900
200,000
6387 -
Repair,
maint.,
replacement
/
compute
222,903
174,048
464,375
945,625
975,000
6388 -
Repair
maint.
-
on-line
computer
122,272
121,711
140,496
155,496
155,496
6389 -
Repair
maint.
-
other
equipment
33,328
5,202
10,000
10,000
10,000
6394
-
Travel
and
Mileage
2,825
379
4,462
3,575
3,000
6395 -
In
-House
Training
6396 -
Meetings
121
150
150
150
6397 •
Out
-of
-House
Training
& Conferences
6480
-
Software
315,698
194,487
280,428
310,376
310,376
6495 -
Other
Expense
6510
-
Insurance
6520 -
Equipment
Rentals
6952 -
Equip/furniture-over
$5000
6954 -
New
Computers
& other
technology
41,082
14,333
30,000
30,000
30,000
6980 - Capital
Improvements
99
6985 •
Lease
Total
132,324
789,862
1,442,
009
2,016,278
2,117,
326
90
01-xxxx-50-55
Human
Resources
Actual
2020
I YTD I
6/30/2021
Budget
Budget
2022
Planned
2023
2021
1
Expense
Account
6220 •
Minor
Equipment/Furniture
<$5k
539
800
800
6221
•
E -book
Readers
6236
•
Janitorial
supplies
6249
•
Operating
supplies
719
535
1,313
1,313
1,313
6250
•
Bib
Processing
Supplies
6310
• Postage
50
50
50
6320
•
Printing
6340
•
Memberships
10,130
590
6,472
7,602
7,602
6345
-
Public
Relations
8,057
2,488
9,550
10,650
10,700
6358
•
Programs
6362
•
Electric
6364
-
Water
and
sewer
6365
-
Natural
gas
6367
•
Phones
6369
•
Disposal
Services
6379
•
Professional
Contracts
85,410
39,017
93,900
94,846
112,586
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
46,872
10,383
33,000
26,000
26,000
6393 -
Tuition
Reimbursement
6394
-
Travel
and
Mileage
1,018
725
1,400
1,400
3,250
18,525
976
15,800
26,200
28,300
6395 -
In
-House
Training
6396 •
Meetings
1,000
30,287
4,017
43,000
40,000
40,000
6397 •
Out
-of
-House
Conference
&
Meetings/
6480
•
Software
6495
-
Other
Expense
6510
• Insurance
6520 •
Equipment
Rentals
6940
• Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
201,
557
58, 731
205,485
208,861
230,601
Total
91
01-xxxx-50-56
Finance
Actual
2020
I
YTD
6/30/2021
1 Budget
2021
I Budget
2022
I Planned
2023
Expense
Account
6205 -Bank
Service
Charges
1,193
601
2,040
1,980
1,980
6220 •
Minor
Equipment/Furniture
45k
6221
-
E -book
Readers
6236 -
Janitorial
supplies
6249
•
Operating
supplies
436
675
700
750
750
6250
-
Bib
Processing
Supplies
6310
•
Postage
1,600
800
750
825
825
6320
•
Printing
6340
•
Memberships
475
1,000
1,000
1,000
6345
•
Public
Relations
6358
•
Programs
6362
•
Electric
6364
•
Water
and
sewer
6365
-
Natural
gas
6367
•
Phones
6369
•
Disposal
Services
6379
•
Professional
Contracts
66,564
36,533
70,305
67,305
67,305
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
77
28
270
168
168
6394
•
Travel
and
Mileage
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
70, 345
38, 637
75, 065
72,028
72,028
92
01-xxxx-50-57
Foundation
Expense
Account
Actual
2020
6/30/2011
YID
Budget
2021
I Budget
I a 2022
Planned
2023
6220 •
Minor
Equipment/Furniture
<$5k
6221
•
E -book
Readers
6236
•
Janitorial
supplies
6249
-
Operating
supplies
178
19
500
200
200
6250
•
Bib
Processing
Supplies
6310
•
Postage
500
600
350
6320
•
Printing
500
500
500
6340
•
Memberships
285
1,180
1,090
1,375
6345
•
Public
Relations
340
340
6358
•
Programs
6362
•
Electric
6364
•
Water
and
sewer
6365
•
Natural
gas
6367
•
Phones
6369
•
Disposal
Services
6379
-
Professional
Contracts
492
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
71
840
840
840
6395 - In
-House
Training
6396 •
Meetings
800
750
750
&
6397 •
Out
-of
-House
Training
Conferences
6480 •
Software
6495
•
Other
Expense
250
2,150
2,150
6510
• Insurance
6520 •
Equipment
Rentals
6940
• Improvement
to Buildings
6952 •
Equip/furniture-over
$5000
6954
•
New
Computers
& other
technology
741
304
4,570
6,470
6, 505
Total
93
01-xxxx-50-58
Facilities
Services
Actual
2020
YTD
6/30/2021
Budget
2021
I Budget
2022
. I
Planned
2023
Expense Account
6220 •
Minor
Equipment/Furniture
<$5k
3,275
1,500
1,500
1,500
6221
• E -book
Readers
6236 • Janitorial
supplies
61,704
13,086
54,000
54,000
54,000
6249
• Operating
supplies
6250 •
Bib
Processing Supplies
6310
•
Postage
6320 •
Printing
6340
•
Memberships
1,500
1,500
1,500
6345 •
Public
Relations
6358 •
Programs
6362 •
Electric
6364
• Water
and
sewer
6365 • Natural
gas
6367 •
Phones
6369 •
Disposal
Services
6379 •
Professional
Contracts
407,015
24.7,06.7
347,300
347,300
347,300
6380 • Gasoline,
Motor
Oil,
Lubricants
1,284
3,000
3,000
3,000
6382 •
Repair
maint.
-
building
231,174
137,566
350,000
276,000
276,000
6383 •
Repair
maint. - grounds
6384 • Repair
maint. - vehicles
938
2,500
2,500
2,500
6385 •
Repair
maint.
- office
equipment
6387 •
Repair,
maint.,
replacement/
computE
133
539
6388 •
Repair maint.
- on-line
computer
6389 •
Repair
maint. - other
equipment
12,995
6394 • Travel and
Mileage
3,644
682
8,000
8,000
8,000
6396 -
Meetings
6397 - Out
-of
-House
& Conferences
Training
6480
• Software
6495
• Other
Expense
6510
•
Insurance
6520 •
Equipment
Rentals
1,000
1,000
1,000
6940 •
Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
37,494
120,000
120,000
6954
•
New
Computers
& other
technology
6980 • Capital
Improvements
9,581,393
985,739
113,626,071
31,061,024
404,400
Total
10,340,111
1,385,617
14,394,871
31,875,824
1,219,200
94
01-xxxx-50-59
Collection
Resources
Expense
Account
Actual
2020
I YTD
6/30/2021
I Budget
2021
I
Budget
2022
I Planned
2023
590
1,500
3,500
295
3,3.00
6220 •
Minor
Equipment/Furniture
<$5k
6221
-
E
-book
Readers
6236 -
Janitorial
supplies
6249
•
Operating
supplies
7,650
268
12,200
9,700
12,300
6250 •
Bib
Processing
Supplies
127,437
42,363
180,635
202,636
205,636
6310
-
Postage
15,418
8,986
3.2,4.52
33,850
34,025
6320
• Printing
6340
•
Memberships
923
450
450
500
6345
•
Public
Relations
6358 •
Programs
_
6362 -
Electric
6364
•
Water
and
sewer_
6365
•
Natural
gas
6367
•
Phones
6369
•
Disposal
Services
6379
•
Professional
Contracts
352,979
228,240
391,600
430,100
440,602
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
562
217
2,025
2,850
9,400
6396 •
Meetings
100
100
500
6397 -
Out
-of
-House
Training
& Conferences
6410
-
Books
569,427
238,685
527,600
577,000
585,000
6425
-
Newspapers
&
Periodicals
37,232
11,913
55,000
61,000
46,500
6430
-
Ebooks
126,376
42,671
137,950
137,000
100,000
6460
-
Compact
Discs
19,918
11,743
38,800
38,800
45,000
6480
•
Software
6,351
6490
-
DVD/BluRay
77,334
20,208
146,900
166,900
175,000
6495
•
Other
Expense
6496 -
Electronic
resources
504,185
307,994
437,500
464,
000
484,000
6500 -
Platform
Fees
23,718
124
18,900
15,900
25,350
6510
• Insurance
6520 •
Equipment
Rentals
6940 • Improvement
to
Buildings
6952 •
Equip/furniture-over
$5000
154,381
6954
-
New
Computers
& other
technology
159,000
6986 - Opening
Day Collection
75,000
1,000,000
277,520
Total
2,017,207
920,981
2,217,612
3,143,586
2,444,833
95
2022
Budget String
Coding
Budget String Coding - Numeric Sort
The following format is used for coding expenses for purchase order requisitions and for future
budgeting:
Fund
Expense Location Department Project
00 - 0000 - 00 - 00 - ❑❑❑❑
Definitions:
• 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.
97
Schedule of Budget Codes
Fund
Expense Location
❑❑ - ❑❑❑❑ -
Location Codes
Department Project
OD - OD - ❑❑❑❑
10 Centennial Park
15 Farr
20 Carbon Valley
30 Lincoln Park
35 LINC - Library INnovation Center
40 Bookmobile
50 District Support Services
70 Ault (Northern Plains)
71 Erie
72 Kersey Library
73 Riverside Library & Cultural Center
74 Grover
75 Eaton
80 Fort Lupton
85 Hudson
90 Johnstown (Glenn A. Jones)
95 Platteville
00 High Plains Library District
Department Codes
00 None
01 Board of Trustees
02 Executive Director
03 Associate Director
51 Administration
53 Public Information
54 Information Technology
55 Human Resources
56 Finance
57 Foundation
58 Facility Services
59 Collection Development
65 Virtual Library
Program/Professional Contracts/Project Codes
Programs
1010 Centennial Park
1015 Farr
1020 Carbon Valley
1030 Lincoln Park
1071 Erie
1072 Kersey
1073 Riverside Library & Cultural Center
8001 Outreach
Projects
2012 Riverside Library & Cultural Ctr.
2013 Lincoln Park
2014 Energy Performance
3513 Interlibrary Loan system
8501 Spell Grant
6000 Tax Distribution to Member Libraries
Professional Contracts
5010 Centennial Park
5015 Fan
5020 Carbon Valley
5030 Lincoln Park
5071 Erie
5072 Kersey
5073 Riverside Library & Cultural Ctr.
8002 Outreach
98
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 I
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).
99
6380 Gasoline, Motor Oil, Lubricants / Expenses
for fuel and lubricants to operate District vehicles.
6382 Repair & Maintenance -Buildings 1 Materials
and supplies for the repair and maintenance of
District buildings. Includes light bulbs, paint,
lumber, and hardware supplies.
6384 Repair & Maintenance -Vehicles / Repair
and maintenance costs for District vehicles.
6385 Repair & Maintenance -Office Equipment /
Services, supplies and maintenance
agreements purchased to repair and maintain
office equipment, such as copy machines,
microfiche reader/printers and fax machines.
6387 Repair, Maintenance, Replacement -
Computer / Services, supplies and maintenance
agreements purchased to repair and maintain
computer equipment, such as monitors, central
processing units and printers. Also includes cost of
replacement computers.
6388 Repair & Maintenance -On-line Computer /
Cost of upkeep for the Dynix Horizon system.
6389 Repair & Maintenance -Other Equipment /
Services, supplies and maintenance agreements
purchased to repair and maintain any equipment
that is not otherwise classified.
6393 Tuition Reimbursement / Reimbursement
for classes taken by those employees continuing
their education.
6394 Travel & Mileage / Reimbursement for
mileage, parking, meals, and incidental
expenses incurred by a District employee when
conducting District business. This does not
include expenses incurred for conferences and
training.
6395 In -House Training / Costs of in-house
classes and seminars for staff needs.
6396 Meetings 1 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.
100
Budget String Coding - Alpha Sort
The following format is used for coding expenses for purchase order requisitions and for future
budgeting:
Fund
Expense Location Department Project
00 - 0000 - 00 - 00 - ❑❑❑❑
Definitions:
• 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.
101
Schedule of Budget Codes
Fund
Expense Location
DO - ❑❑❑❑- DO -
Location Codes
10 Centennial Park
15 Farr
20 Carbon Valley
30 Lincoln Park
35 LINC - Library INnovation Center
40 Bookmobile
50 District Support Services
70 Ault (Northern Plains)
71 Erie
72 Kersey Library
73 Riverside Library & Cultural Center
74 Grover
75 Eaton
80 Fort Lupton
85 Hudson
90 Johnstown (Glenn A. Jones)
95 Platteville
00 High Plains Library District
Department Project
0 - ❑❑❑❑
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/Proiect Codes
Programs
1010 Centennial Park
1015 Farr
1020 Carbon Valley
1030 Lincoln Park
1071 Erie
1072 Kersey
1073 Riverside Library & Cultural Center
8001 Outreach - programming
Project
2010
2013
2014
3513
8501
Riverside Library & Cultural Ctr.
Lincoln Park
Energy Performance project
Interlibrary Loan system
Spell Grant
Professional Contracts
5010 Centennial Park
5015 Farr
5020 Carbon Valley
5030 Lincoln Park
5071 Erie
5072 Kersey
5073 Riverside Library & Cultural Ctr
8002 Outreach - professional contracts
102
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 I Hardbound or softbound materials
purchased, not via a subscription.
6980 Capital Improvements I 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 Electro.ic Resources / Subscription on-line databases.
6221 E Readers / Includes Kindle and (pads.
6952 Equipment/Furniture over $5000 / Equipment or furniture
items costing more than $5000.
6520 Equipment Rentals / Rental costs for equipment rented by
the District induding 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 I 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 joumals.
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 intemal 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
103
Read Week. May include prizes, arts and crafts supplies,
decorations and refreshments.
6345 Public Relations /Advertising expenses, including
recruitment ads, newspaper publications and promotional items.
6382 Repair & Maintenance -Buildings / Materials and supplies
for the repair and maintenance of District buildings. Includes light
bulbs, paint, lumber, and hardware supplies.
6387 Repair, Maintenance, Replacement- Computer / Services,
supplies and maintenance agreements purchased to repair and
maintain computer equipment, such as monitors, central
processing units and printers. Also includes cost of replacement
computers.
6385 Repair & Maintenance -Office Equipment
Services, supplies and maintenance agreements purchased to
repair and maintain office equipment, such as copy machines,
microfiche reader/printers and fax machines.
6388 Repair & Maintenance -On-line Computer / Costs of
upkeep for the Dynix Horizon system.
6389 Repair & Maintenance -Other Equipment
Services, supplies and maintenance agreements purchased to
repair and maintain any equipment that is not otherwise classified.
6384 Repair & Maintenance -Vehicles / Repair and maintenance
costs for District vehicles.
6144 Retirement/401A/457 Expense / Employee paid contribution
to the 401A mandatory and 457 elective retirement plan.
6200 Retirement — Employer Contribution / Amount paid by
District to match employees' contribution to the 401A retirement
plan.
6110 Salaries / Wages paid to employees who are employed by
the District.
6140 Social Security / Social Security taxes paid by the District
on the employees' behalf.
6480 Software / Published software programs and site licenses.
6149 State Unemployment Taxes / Amounts paid by the District
to provide unemployment compensation benefits for employees.
6000 Tax Distribution to Member Libraries
6250 Tech Processing Supplies / Items purchased for
processing library collection items.
6105 Third Party Health Insurance Payment /
Insurance payment for COBRA insurance
coverage.
6394 Travel & Mileage / Reimbursement for mileage parking,
meals, and incidental
expenses incurred by a District employee when conducting District
business. This does not include expenses incurred for conferences
and training.
6398 Treasurer Fee / Fees paid to the county for collection and
distribution of property taxes.
6393 Tuition Reimbursement / Reimbursement for classes taken
by those employees continuing
their education.
6139 Vision Insurance / Premium paid for vision insurance
coverage as elected by employees.
6364 Water and Sewer / Expenditures for services provided by
public or private companies.
6136 Worker's Compensation / Premium paid for worker's
compensation insurance policy to provide medical care to
employees in the case of a work related accident.
104
2022
Statistical /
Supplemental
Section
High Plains Library District
Proposed Budget
2022
Revenue
Over / (Under)
Revenues Expenditures Expenditures
Original Proposed Budget 35,417,601.00 53,392,067.00 (17,974,466.00)
Adjustments to Original Proposed Budget:
Adjusted property tax revenue
Adjusted distributions to members
Adjusted state grant for libraries
Added Grover project - capital and operating
Increased roof repair budget for Carbon Valley and Erie
Increased budget allocation for LINC
82, 689.00
5,010.00
82,689.00 A
(15,191.00) 15,191.00 A
5,010.00 B
370,000.00 (370,000.00) C
820,000.00 (820,000.00) D
5,000,000.00 (5,000,000.00) E
35,505,300.00 59,566,876.00 (24,061,576.00)
A - The proposed budget was prepared based on the preliminary information and estimates.
The final valuations were released by the county assessors the last week of November.
B - After the proposed budget was presented, the state released the final grant funding allocation amounts.
C - Added the Grover access point project - $350,000 capital project and $20,000 operating expenditures.
D - Increased roof repair budgets for Carbon Valley and Erie based on preliminary roof assessments.
E - Projection was revised by contractor and owner's rep. Less work will be completed in 2021 than
expected and more work will be done in 2022. Total project budget was not increased.
106
High Plains Library District
Long-range financial planning
Actual Actual Actual Actual Actual Actual Estimated Budget Projected Projected Projected Projected Projected
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
Property Tax
Specific Ownership Tax
Earnings on Investments
Other Revenue
$ 26,881,943.00 $ 35,222,965.00 $ 26,947,573.00 $ 27,482,605.00 $ 33,496,472.00 $ 44,310,058.00 $ 44,300,000.00 $ 34,032,044.00 $ 28,746,272.00 $ 29,033,735.00 $ 29,324,073.00 $29,910,554.00 $30,508,765.00
1,854,124.00 2,223,820.00 2,125,055.00 2,128,161.00 2,324,831.00 2,175,372.00 1,900,000.00 1,200,000.00 1,500,000.00 1,515,000.00 1,530,150.00 1,545,452.00 1,560,906.00
157,228.00 209,436.00 278,255.00 738,244.00 1,151,723.00 588,213.00 50,000.00 80,000.00 100,000.00 60,000.00 36,000.00 21,600.00 12,960.00
349,391.00 239,651.00 180,052.00 255,915.00 182,317.00 375,191.00 209,784.00 193,256.00 125,000.00 126,250.00 127,513.00 128,788.00 130,075.00
Total Revenue 29,242,686.00 37,895,872.00 29,530,935.00 30,604,925.00 37,155,343.00 47,448,834.00 46,459,784.00 35,505,300.00 30,471,272.00 30,734,985.00 31,017,736.00 31,606,394.00 32,212,706.00
Salaries and Benefits
Distribution to Member Libraries
Other Operating Expenditures
Capital Expenditures
Transfer for Debt Service
8,689,179.00 9,169,139.00 8,987,418.00 9,402,408.00 10,220,963.00 10,725,361.00 11,400,000.00 12,980,571.00 14,141,173.00 14,629,706.00 15,149,836.00 15,689,631.00 16,249,886.00
6,529,173.00 9,438,503.00 6,227,241.00 6,083,007.00 7,730,409.00 9,794,220.00 10,288,265.00 7,444,469.00 6,700,022.00 6,365,021.00 6,555,972.00 6,687,091.00 6,820,833.00
5,052,782.00 5,893,749.00 4,958,090.00 5,189,945.00 5,898,675.00 5,418,627.00 6,210,076.00 6,930,812.00 7,115,578.00 7,417,726.00 7,641,725.00 7,872,801.00 8,111,187.00
108,638.00 370,588.00 53,149.00 1,588,720.00 2,236,239.00 9,754,687.00 8,908,071.00 32,211,024.00 831,920.00 160,000.00 634,000.00 302,000.00 314,080.00
2,092,762.00 9,867,286.00 1,104,216.00 1,097,027.00 123,541.00
22,472,534.00 34,739,265.00 21,330,114.00 23,361,107.00 26,209,827.00 35,692,895.00 36,806,412.00 59,566,876.00 28,788,693.00 28,572,453.00 29,981,533.00 30,551,523.00 31,495,986.00
Increase (Decrease) In Fund Balance 6,770,152.00 3,156,607.00 8,200,821.00 7,243,818.00 10,945,516.00 11,755,939.00 9,653,372.00 (24,061,576.00) 1,682,579.00 2,162,532.00 1,036,203.00 1,054,871.00 716,720.00
Beginning Fund Balance 12,972,517.00 19,742,669.00 22,899,276.00 31,100,097.00 38,343,915.00 49,289,431.00 61,045,370.00 70,698,742.00 46,637,166.00 48,319,745.00 50,482,277.00 51,518,480.00 52,573,351.00
Ending Fund Balance 19,742,669.00 22,899,276.00 31,100,097.00 38,343,915.00 49,289,431.00 61,045,370.00 70,698,742.00 46,637,166.00 48,319,745.00 50,482,277.00 51,518,480.00 52,573,351.00 53,290,071.00
Notes and Assumptions: Significant decrease in revenue expected in 2022 - approximately 22%. Property tax revenue expected to decrease by approximately 15% again in 2023 and remain fairly flat through the next 5 years. Mill levy for operations continues at 3.177.
Minimal capital outlay after 2022. No staff addtions are planned for 2022. Minimal staff additions in 2023 to staff LINC. No staff additions planned after 2023. Inflation to continue.
107
High Plains Library District
Assessed and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
(in thousands of dollars)
Assessed
Total Value as a
Taxable Estimated Total % of
Levy Vacant Residential Commercia Industrial Natural State Assessed Actual Taxable Direct Tax Actual
Year Land Property I Property Property Agricultural Resources Oil & Gas Assessed Value Value Rate Value
2011 59,313 893,155 600,970 207,560 109,046 12,221 2,338,283 593,893 4,814,441 19,664,487 3.249 24.483%
2012 55,684 902,490 637,249 279,787 111,959 11,555 3,225,865 625,554 5,850,143 21,467,579 3.249 27.251%
2013 49,578 897,581 613,627 325,483 132,082 14,056 3,750,013 678,356 6,460,776 22,463,026 3.249 28.762%
2014 46,605 915,284 620,508 430,782 138,769 14,625 5,544,193 710,011 8,420,777 25,523,496 3.249 32.992%
2015 55,985 1,146,858 655,020 525,734 168,228 18,440 7,374,473 740,461 10,685,199 31,560,980 3.249 33.856%
2016 48,576 1,192,400 677,672 680,033 172,787 18,187 4,708,785 771,524 8,269,964 29,936,864 3.249 27.625%
2017 65,994 1,413,932 764,517 795,317 197,001 18,605 4,369,798 813,039 8,438,203 35,327,035 3.249 23.886%
2018 57,708 1,460,074 785,202 822,019 199,744 22,062 6,338,480 814,026 10,499,315 38,645,508 3.249 27.168%
2019 76,518 1,789,785 959,571 938,681 190,691 25,222 9,194,058 893,660 14,068,186 48,245,043 3.177 29.160%
2020 66,708 1,846,452 988,053 1,217,340 195,667 25,995 8,297,234 1,036,480 13,673,929 49,819,777 3.177 27.447%
2021 85,929 2,090,013 1,087,648 1,196,260 198,836 28,229 4,928,661 1,199,532 10,815,108 50,408,438 3.177 21.455%
Source: Weld County Assessor's office
108
High Plains Library District
Property Tax Levies and Collections
Last Ten Fiscal Years
(amounts expressed in thousands)
Levy Collect
Year Year
2010 2011
2011 2012
2012 2013
2013 2014
2014 2015
2015 2016
2016 2017
2017 2018
2018 2019
2019 2020
2020 2021
Total Tax Levy
for
Fiscal Year'
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
Collected within the Fiscal Year of
the Levy
Tax Amount 2 Percent of Levy
13,581
15,832
19,023
21,038
26,882
35,223
26,962
27,515
33,870
44,671
43,008
109
99.8%
99.7%
99.7%
99.9%
98.4%
99.9%
100.1%
100.5%
99.8%
99.2%
99.8%
Collections
in
Subsequent
Years 3
Total Collections to Date
Tax Amount
13,581
15,832
19,023
21,038
26,882
35,223
26,962
27,515
33,870
44,671
43,008
Percent of Levy
99.8%
99.7%
99.7%
99.9%
98.4%
99.9%
100.1%
100.5%
99.8%
99.2%
99.8%
High Plains Library District
Principal Taxpayers
December 31, 2020
2020
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
Crestone Peak Resources, LP
Highpoint Operating Corporation
Bonanza Creek Energy Inc.
PDC Energy Inc.(KEA)
Great Western Oil & Gas Co LLC
Kerr Mcgee Gathering LLC
Encana Oil & Gas (USA) Inc.
Vestas Blades America Inc.
Public Service Company of Colorado (Xcel)
Colorado Interstate Gas Co.
Petroleum Development Corp.
Merit Energy
DCP Midstream LP
Total Gross Taxable Assessed Valuation
Source: Weld County Assessor
2,054,086,240
1,380,683,980
1,150,639,650
601,100,310
459,131,310
447,879,840
390,730,470
362,805,270
326,272,340
266,453,900
$ 7,439,783,310
$ 13,673,932,860
110
1
2
3
4
5
6
7
8
9
10
15.02%
10.10%
8.41%
4.40%
3.36%
3.28%
2.86%
2.65%
2.39%
1.95%
2011
Taxable
Assessed Value
Percentage
of Total
Taxable
Assessed
Rank Value
737,284,110 2
978,636,640 1
63,672,300 7
184,505,010 3
182,601,420 4
158,911,600 5
74,626,980 6
49,306,900 8
35,685,060 9
34,991,500 10
54.41% $ 2,500,221,520
18.45%
24.49%
1.59%
4.62%
4.57%
3.98%
1.87%
1.23%
0.89%
0.88%
51.92%
High Plains Library District
Demographic and Economic Statistics
Last Ten Fiscal Years
High Plains
Library District
Year Patron Population
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
Weld County
Population
Total
Personal Income
($ billions)
Per Capita
Income
Unemployment
Rate
236,815
240,898
245,989
251,308
257,157
259,688
268,307
270,901
280,771
298,361
254,759
263,691
263,691
269,785
274,487
284,876
296,397
304,435
314,305
331,895
6.93
7.76
8.35
8.35
8.35
8.35
11.20
12.50
14.50
15.30
27,186
25,233
29,986
31,657
27,047
42,787
42,701
44,080
46,172
50,198
9.10%
8.70%
6.70%
3.90%
3.80%
2.60%
3.40%
2.70%
2.30%
7.20%
Source: Upstate Colorado in cooperation with the University of Northern Colorado
and the State of Colorado demographic.
Library Research Service State of Colorado for HPLD population.
Weld County Comprehensive Annual 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.
111
High Plains Library District
Principal Employers - Weld County
December 31, 2020
2020
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
State Farm Insurance Companies
UC Health
City of Greeley
Halliburton Energy Services
State of Colorado (includes UNC)
Carestream Health, Inc.
Aims Community College
Total Principal Employers
Other Employers
Total County Employment
Source: Upstate Colorado and Weld County
6,000
3,710
2,890
2,860
1,783
1,530
1,200
1,030
905
900
22,808
147,193
170,001
112
1
2
3
4
5
6
7
8
9
10
3.53%
2.18%
1.70%
1.68%
1.05%
0.90%
0.71%
0.61%
0.53%
0.53%
13.42%
86.58%
100.00%
2011
Employees
Percentage
of Total
County
Rank Employment
4,500
3,000
1,600
2,300
1
2
5
3
1,372 6
1,350 7
874 9
1,658
900
521
18,075
93,359
111,434
4
8
10
4.04%
2.69%
1.44%
2.06%
1.23%
1.21%
0.78%
1.49%
0.81%
0.47%
16.22%
83.78%
100.00%
Pre iminary Population Forecast
for Weld County
NUMBER OF PEOPLE
700,000
600,000
500,000
400,000
300,000
200,000
100,000
254,230 •
• 284,855
331,184 10.
�• 373,613
530,828 •
• 576,659
429,763 •
• 482,139
619,627
•
Juishaim.
ku10 2015 2020 cu25 2030 2035 2040 2045 2050
YEAR
113
Property Tax Classification and Assessment Rate —SB21-293 & Initiative 27
June 21, 2021
Type of Property
Current
Assessment
Rate
Assessment rate —
SB21-293
Assessment rate IF
SB21-293 &
Initiative 27 passes
Assessment rate
had SB21-293 not
passed and
Initiative 27 does
pass
Non-residential
Hotels, motels and B &Bs —
'lodging properties'
29%
29%
26.4%
26.4%
Renewable Energy Production
29%
26.4% (for property tax years 2022
and 2023). Returns to 29% in
property tax year 2024.
26.4% (for two
years)
26.4%
Agricultural Property
29%
26.4% (for property tax years 2022
and 2023). Returns to 29% in
property tax year 2024.
26.4% (for two
years)
26.4%
Commercial, Vacant, Industry
29%
29%
29%
26.4%
Oil & Gas
87.5%
87.5%
87.5%
87.5%
Residential
Multi -family housing (i.e.
apartments)
7.15%
6.80% (for property tax years 2022
and 2023). Returns to 7.15% in
property tax year 2024.
6.5%
6.5%
All other residential property
7.15%
6.95% (for property tax years 2022
and 2023). Returns to 7.15% in
property tax year 2024.
6.95% (for two
years)
6.5%
Expanded Tax Deferral Program — under CRS 39-3.5.106, the state treasurer pays the county treasurer for the deferred taxes claimed by seniors and active
servicemembers and backfills local governments. This is existing law. SB21-293 opens this program up to all taxpayers — regardless of age/servicemember status.
Taxpayers who wish to use this program: 1.) must have more than a 4% increase in their tax liability (from the average amount owned in the previous two years);
2.) can defer no more than $10,000 over multiple years; and 3.) must defer a minimum amount of $100 in any given year. (These limits do not apply to seniors
and active servicemembers.)
Example: If my property tax bill averaged $2,000 over the previous two years, I cannot defer any tax below $2,080 ($2,000 plus 4%). If my tax bill is now $2,300,
I can defer an amount between $100 and $220. Seniors and servicemember, however, can defer the entire $2,300 amount.
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114
2022
Glossary
of Terms
GLOSSARY
Abatement — A complete or partial cancellation of a levy imposed by a government.
Accrual Basis — A basis of accounting in which transactions are recognized at the time they are incurred,
as opposed to when cash is received or spent.
Ad Valorem — Commonly referred to as property taxes, are levied on both real and personal property
according to the property's valuation and the mill levy (tax) rate.
Annual Comprehensive Financial Report — An annual financial report of the government's fiscal
condition, which includes a minimum of three parts: 1) Introductory section providing background on
the government, 2) Financial section including the combined general purpose financial statements and
notes, and 3) Statistical section comprising 15 or more tables of non -audited information composed of
10 -year trend data on revenues, expenditures and tax collections.
Appropriation — A legal authorization to incur obligations and to make expenditures for specific
purposes.
Assessed Valuation — The valuation set upon real estate and certain personal property by the County
Assessor as a basis for levying property taxes.
Asset — Resources owned or held by a government which have monetary value.
Audit — A systematic collection of the sufficient, competent evidential matter needed to attest to the
fairness of management's assertions in the financial statements or to evaluate whether management
has efficiently and effectively carried out its responsibilities. The auditor obtains this evidential matter
through inspection, observation, inquiries and confirmations with third parties.
Available (Undesignated) Fund Balance — This refers to the funds remaining from the prior year which
are available for appropriation and expenditure in the current year.
Balance Sheet - The financial statement disclosing the assets, liabilities and equity of an entity at a
specified date in conformity with GAAP (Generally Accepted Accounting Principles).
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
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.
116
Budgetary Basis — This refers to the basis of accounting used to estimate financing sources and uses in
the budget. This generally takes one of three forms: GAAP, cash, or modified accrual.
Budget Calendar — The schedule of key dates which a government follows in the preparation and
adoption of the budget.
Budgetary Control — The control or management of a government in accordance with the approved
budget for the purpose of keeping expenditures within the limitations of available appropriations and
resources.
Capital Assets —Assets of significant value and having a useful life of several years. Capital assets are
also called fixed assets.
Capital Budget — The appropriation of bonds or operating revenue for improvements to facilities, and
other infrastructure.
Capital Improvements — Expenditures related to the acquisition, expansion or rehabilitation of an
element of government's physical plant; sometimes referred to as infrastructure.
Capital Improvement Program (CIP) — A plan for capital outlay to be incurred each year over a fixed
number of years to meet capital needs arising from the government's long-term needs.
Capital Outlay — Fixed assets which have a value of $5,000 or more and have a useful economic lifetime
of more than one year; or assets of any value if the nature of the item is such that it must be controlled
for custody purposes as a fixed asset.
Capital Project — Construction, acquisition, or renovation activities which add value to a government's
physical assets or significantly increase their useful life. Also called capital improvements.
Capital Reserve — An account used to segregate a portion of the government's equity to be used for
future capital program expenditures.
Cash Basis — A basis of accounting in which transactions are recognized only when cash is increased or
decreased.
CGFOA - Colorado Government Finance Officers Associations. Colorado chapter of the Government
Finance Officers Association (see GFOA).
CGFO — Certified Government Finance Officer. Certification program offered and administered through
the CGFOA.
Compensated Absences — Absences, such as vacation, illness, and holidays, for which it is expected
employees will be paid. The term does not encompass severance or termination pay, post -retirement
benefits, deferred compensation, or other long-term fringe benefits, such as group insurance and long-
term disability pay.
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.
117
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.
Disbursement — The expenditure of monies from an account.
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.
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.
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.
118
Goal — A statement of broad direction, purpose or intent based on the needs of the community. A goal is
general and timeless.
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.
Levy —To impose taxes for the support of government activities.
Long-term Debt — Debt with a maturity of more than one year after the date of issuance.
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
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.
119
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.
ACRONYMS
ADA Americans with Disabilities Act
ALA American Library Association
ALTA American Library Trustee Association
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
120
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
LINC Library Innovation Center
MOVE Mobile, Outreach, Virtual, Experiences Department
MPLA Mountain States Employers Council
MSEC Mountain States Employers Council
OCLC On -Line Computer Library Center
PDPA Public Deposit Protection Act
PLA Public Library Association
PPE Personal Protection Equipment
RDA Resource Description and Access Standards
RFID Radio Frequency Identifier
RFP Request for Proposal
RTU Roof Top Unit — part of HVAC system
SAS Signature Author Series
SDA Special District Association
SRA Summer Reading Adventure
STEM Science, Technology, Engineering, and Math
TABOR Colorado Taxpayers Bill of Rights
121
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