HomeMy WebLinkAbout20203822.tiffFinance Department
2650 W. 29th Street
Greeley, Colorado 80631
Kenneth Poncelow
Chairman
Jana Caldwell
John Damsma
Board of Trustees
Mary Heberlee
Vice Chairman
Gerri Holton
Mary Roberts
Secretary/Treasurer
Joyce Smock
2
Administrative Office
2650 W. 29th Street
Greeley, CO 80631
District Support Team
Dr. Matthew Hortt, Executive Director
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
James Melena, Community Relations and Marketing Manager
Elena Rosenfeld, Community Engagement and Strategies Manager
Susan Staples, Manager of IT and Innovation
Vacant, Collection Resources Manager
Natalie Wertz, Finance Manager
Niamh Mercer, Interim Foundation Director
Managers
Melissa Beavers, Lincoln Park Library
Rita Kadavy, Riverside Library and Cultural Center
Rebecca Loughlin, Carbon Valley Regional Library
Joanna McNeal, Erie Community Library
Charlene Parker, Farr Regional Library
Mallory Pillard, Centennial Park Library
3
Collection Resource
Manager
Executive Asntant l
Li Kim Parker 1
Patton Experience
Specialist
Tony B
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Associate Directors
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Dr. Matthew Horn
Community
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Strategics Manager
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Community
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High Plains Library District
Organizational Chart
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Associate Director of
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Interim Foundation
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Table of Contents
Budget Message
Letter to the Board 9
Budget Narrative 13
Strategic Goals and Strategies 13
Short -Term Organization Factors 13
Priorities and Issues 14
Fund Description and Fund Structure 15
Basis of Budgeting 16
Financial Policies 16
Budget Process 17
Fund Balance 19
Revenues 19
Long-range Financial Plans 22
Capital Expenditures 23
Impact of Capital Investments on Operating Budget 24
Debt 24
Position Summary Schedule 25
Department Descriptions 25
Colorado and Weld County Maps 26
Library Locations Map 27
Branch Services
Carbon Valley Regional Library 28
Centennial Park Library 28
Erie Community Library 29
Farr Regional Library 29
Kersey Library 30
Lincoln Park Library 30
Riverside Library and Cultural Center 30
Department of Community Engagement 31
MOVE Services 31
Community Relations and Marketing Department 32
District Support Services
Collection Resources
Collection Development 33
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Interlibrary Loan and Prospector 34
Bibliographic Services 34
Materials Coordination 34
Finance Department 34
Human Resources Department 35
Facilities Department 35
Information Technology and Innovation Department 36
HPLD Foundation and Development 37
Goals and Objectives and Performance Measures 37
Helping build Community 2020
2021 District Budget
Budgeted Revenue and Expenditures 54
Budget Summary 55
Resolution to Adopt Budget 61
Resolution to Appropriate Sums of Money 63
Resolution to Set Mill Levies, Weld County 64
Certification of Tax Levies, Weld County 65
Resolution to Set Mill Levies, Boulder County 67
Certification of Tax Levies, Boulder County 68
Lease -Purchase Schedule 70
Capital Improvement Program
Narrative 72
Item Description by Location 73
Department Budgets
Board of Trustees 76
Executive Director 77
Associate Directors 78
Centennial Park Library 79
Farr Regional Library 80
Carbon Valley Regional Library 81
Lincoln Park Library 82
Library IC 83
Outreach Services 84
Erie 85
Kersey 86
Riverside Library and Cultural Center 87
Grover 88
Administration 89
Community Relations and Marketing 90
Information Technology and Innovation 91
Human Resources 92
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Finance 93
Foundation 94
Facilities Services 95
Collection Resources 96
Budget String Coding
Numeric Sort 98
Alpha Sort 102
Statistical / Supplemental Section
Adjustments from Proposed budget to final budget 107
Long-range financial projection 108
Assessed and Estimated Actual Value of Taxable Property 109
Property Tax Levies and Collections 110
Principal Taxpayers 111
Demographic and Economic Statistics 112
Principal Employers 113
Projected Population Growth for Weld County 114
Glossary of Terms
Glossary 116
Other resources and information
High Plains Library District website:
https://www.myl i bra ry. us/
Weld County Colorado website:
https://www.weldgov.com/
Colorado Oil and Gas Conservation Commission website:
httos://cogcc.state.co.us/#/home
Macrotrends website for oil and gas historical prices:
https://www.macrotrends.net/1369/crude-oil-price-history-chart
Longforecast website for oil and gas pricing forecasts:
https://longforecast.com/oil-price-today-forecast-2017-2018-2019-2020-2021-brent-wti
State of Colorado Demography website:
https://demography.dola.colorado.gov/population/population-totals-counties/#
pooulation-totals-for-colorado-counties
Upstate Colorado website:
https://upstatecolorado.org/news/
7
2021
Budget
Message
December 7, 2020
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1
Dear Board of Trustees and High Plains Library District Taxpayers:
It is our pleasure to submit to you our 2021 budget for your consideration and adoption.
This budget was prepared by the Finance Department with input and direction from the
Board of Trustees, members of the District Administrative Support Team, Library
Managers, and the Executive Director. General guidelines used to formulate this
document include the mission statement, the strategic plan, the capital improvement
program forecast for the next five years, and financial projections of revenues and
expenditures for the next 10 years.
Our Mission:
Helping build Community.
Our Vision:
High Plains Library District gives access to answers for every question.
Our Values:
These values help clarify the principles that guide the High Plains Library District
(HPLD). As trustees, administration, and staff of the High Plains Library District, we are
committed to fulfilling our mission and vision while upholding the following values:
• Our Patrons - Treated with dignity, respect, and consideration; Receive
exceptional level of personal customer service; Provided with a variety of library
materials that reflect communities' interest and values; Access to up-to-date
technology and assistance to use that technology; Enjoy a variety of quality
programming for all ages; Have a positive library experience every time they
visit.
• Our Facilities - Modern, clean, and well maintained; Provide and utilize up-to-
date technology; Open and available to all people regardless of age, gender,
sexual orientation, or physical limitation; inviting, comfortable and friendly;
Serve as a local gathering place.
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• Our Staff - Uphold the principals of the First Amendment to the Constitution of
the United States of America - the freedom to read, view, speak and hear;
Committed to instilling a love of reading; professional and reliable information
catalysts; Make every effort to be available whenever and wherever our patrons
need us; Seek solutions to problems in a positive, productive manner; Work as
a team to provide exceptional level of service; Continue to learn and grow
professionally by taking advantage of classes, workshops, and seminars
(offered by the High Plains Library District, State/National Library Associations,
and other agencies) in an effort to better serve the public; Sees HPLD as an
employer of choice, one that provides fair compensation, competitive benefits,
and a flexible schedule that leads to a healthy work / life balance.
• Our Community - Benefits from partnerships between HPLD and other local
agencies that support reading, education, and literacy; Enjoys the talents,
abilities and contributions of the HPLD staff at community -related activities; Is
aware of and appreciates the programs and services offered by the HPLD;
Supports the HPLD by contributing to its Foundation; Feels enriched by the
presence of the HPLD.
Overview
This budget will support the High Plains Library District in achieving its mission and
vision by providing the necessary funding for the operation of the libraries, the outreach
department, public computing centers, and administration and support services.
The budget consists of:
Summary schedules listing revenues, expenditures, beginning and ending fund
balances.
The 5 -year capital improvement program, plus narrative.
The 2021 proposed budget includes funds for a Library INnovation Center in Greeley,
a larger location for the Kersey Library, and an operating budget for continuing to
provide a quality level of library services.
The budgeted general fund revenues for 2021 are $45,217,370 and the budgeted
general fund expenditures for 2021 are $37,148,633. That equates to a budgeted
increase in net assets of $8,068,737.
Budgeted revenues for 2021 have decreased 4.57% from the 2020 budget. Budget
restrictions in other expenditure areas have allowed for planning for a 2% 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, 2021. High Plains
Library District plans for no staff additions in 2021. The budget includes funds to
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continue to participate in Prospector which allows patrons increased access to
additional resources beyond the High Plains Library District collection.
The major 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 95.31% percent of the District's budgeted revenue for 2021 while specific
ownership tax is 3.98%. The remaining .71% percent consists of investment earnings,
grants, fines, fees, and miscellaneous revenues.
Specific Ownership Taxes
Other Revenue
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The expenditures of the district are comprised of salaries and benefits that equal
34.94% of th4e budgeted expenditures, operating expenditures add an additional
17.20%, capital outlay equals 20.16%, and the tax distribution to member libraries
equals 27.70% of the total budgeted expenditures.
Budget
The annual budget and appropriation ordinance is adopted by the Board of Trustees in
accordance with the Colorado State Statute (29-1-108(4), C.R.S.). The budget is
prepared on a basis consistent with accounting principles generally accepted in the
United States for all governmental funds. The accounting system is employed as a
budgetary management control device during the year to monitor the individual
expenditures. The 2021 budget will be continuously evaluated to assure that funds are
expended judiciously.
Respectfully submitted,
Dr. Matthew Hortt
Executive Director
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Natalie Wertz
Finance Manager
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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 in
every community 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. High Plains Library District will need to provide library
services to those individuals. This growth influences decisions about facilities and
staffing. The budget for 2021 includes capital projects and an operational budget that
are needed to serve the growing population.
Most of the property tax base for High Plains Library District is from oil and gas
production and sales. Oil and gas production and sales represents approximately 58%
of the district's assessed value for the 2021 budget. That causes significant volatility in
the revenue stream. The Colorado Legislature passed SB19-181 in April 2019. That
law changed the way oil and gas production is regulated in Colorado. Current efforts to
increase the setback requirements for drilling rigs to as much as 2,000 or 2,500 feet
from the current requirement of 500 feet have created concerns in the industry. The
uncertainty about the long-term impacts of that law on the oil and gas industry affects
revenue projections and decisions about spending available resources and the level of
reserves that should be maintained. This uncertainty has caused the library district to
maintain a higher level of reserves than might be seen if the property tax base was
more predictable.
During 2020, the economy in the state and especially the local area has been severely
impacted by the oil and gas market crash and the economic shutdowns imposed in
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response to COVID-19. Oil and gas sales revenue decreased dramatically during 2020
forcing some companies into bankruptcy. 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. These factors have influenced the financial
projections and decisions made about budgeted expenditures.
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. During 2021, 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. Even with the many additional obstacles in 2020, 19
individuals from 9 countries including China, Mexico, Poland, and Somalia became
United States citizens in the ceremony on July 2.
The library district covers a geographical area of almost 4,000 square miles in
northeastern Colorado. 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 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 2021 budget to support MOVE department operations. The Information
Technology and Innovation (ITI) Department budget will allow High Plains Library
District to continue to maintain access to electronic resources throughout the district.
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IN 1999, the voters passed a ballot issue that increased the property tax mill levy by 1.8
mills to allow for the issuance of Certificates of Participation. The ballot issue required
the district to reduce the property tax mill levy by $1,000,000 when the debt was paid
off. The final payment on the debt was made in December 2019. The property tax mill
levy for operations was reduced from 3.249 for 2019 to 3.177 for 2020. The mill levy for
operations remains 3.177 for the 2021 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 operating and capital budgets
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 2021 budget. The basic priority has been and
continues to be providing high -quality library services throughout the district. The focus
for 2021 has been refined to moving to more skills -based programming, developing
operational excellence, and specific capital projects as recommended in the Facilities
Master Plan including LINC (a Library INnovation Center) for the district. 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, specific capital projects, and developing a
marketing plan were also focus points for the 2020 budget. The extreme, unexpected
factors that have been encountered during 2020 have created a need to continue to
focus on skills -based programming and specific capital projects for 2021. Developing
operational excellence has replaced developing a marketing plan as a focus point for
2021.
As High Plains Library District pursues its mission of Helping build Community,
taxpayers, patrons, and staff members will know that we are succeeding when literacy
rates are improving, unemployment is decreasing, and peaceful, productive civil
discourse is happening in our district.
Fund Description and Fund Structure
High Plains Library District maintains two funds for accounting and budgeting purposes
— the general fund and the debt service fund.
The general fund is High Plains Library District's primary operating fund. It accounts for
all financial resources of the district, except those required to be accounted for in
another fund. The general fund is a major governmental fund of the district and the
2021 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
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Series 2010 were paid off in December 2019. The district has no long-term debt
outstanding as of December 31, 2020. There is no debt service fund budget
appropriated for 2021.
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 Comprehensive Annual Financial Report (CAFR)
government -wide financial statements and capital outlay expenditures are capitalized in
the Comprehensive Annual Financial Report government -wide financial statements.
The accounting system is employed as a budgetary management control device during
the year to monitor individual 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. The 2021
budget is prepared in compliance with these policies.
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.
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 three to six months of operating expenditures to be maintained as a fund
balance reserve.
Debt
Governments are 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 any long-term debt.
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Investment
High Plains Library District investment policy complies with Colorado state law. The
primary investment objectives are preservation of capital and liquidity. Permitted
investments include U.S. Treasuries, Federal Agencies and Instrumentalities, Corporate
Securities, Local Government Investment Pools, and Money Market Funds.
Budgetary Control
The legal level of control is the fund level. The proposed budget is presented to the
Board of Trustees by October 15 each year. The proposed budget is posted on the
High Plains Library District website and interested parties can review it from the website
or in person at the district's administrative offices during regular business hours. A
public hearing is scheduled and held by December 15 each year. The Board of
Trustees adopts the mill levy and the budget by December 15 each year. The budget is
posted on the district's website and filed with the State of Colorado by the end of
January each year. During the year, the finance department prepares monthly budget
to actual reports for 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. The property tax is billed and collected by the county treasurers. The county
treasurers disburse the property taxes to the taxing districts by the 10th day of the month
following collection. High Plains Library District records the property tax revenue
received each month as revenue for the previous month. The property taxes levied for
the following year are recorded as receivables and deferred revenue in the current
year's audited financial statements.
Budget Process
The High Plains Library District budget 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.
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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 2021 was presented to the board at the October 5,
2020 board meeting. The proposed budget is then posted on the High Plains Library
District web site and a copy is available in the administrative office for public review. A
public hearing notice is published.
Per state statute, the Board of Trustees must adopt the budget and certify the mill levy
by December 15 each year. The 2021 budget was adopted, and the mill levy was
certified at the December 7, 2020 board meeting. The adopted budget is then posted
on the High Plains Library District web site 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 estimates
and those amounts were adjusted in the final budget when the final valuations were
received from the county assessors. The capital project for Grover was added to the
final budget. Other small capital projects that were not completed in 2020 were carried
forward into the budget for 2021. The state grant amount was finalized after the
preliminary budget was presented, so that budgeted revenue was adjusted. 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.
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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. For 2020 this was
extended to October 13.
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.
Fund Balance
Fund balance may be defined as the noncapital portion of net assets.
The budget for 2021 plans for an increase in fund balance of approximately $8 million.
The focus on controlling the operating budget, no planned staff additions, limiting and
phasing capital projects, and no long-term debt have allowed for this planned increase.
The increase in fund balance will allow the district to better absorb the impact of the
significant decrease in revenue that is anticipated in 2022.
Revenues
The primary revenue source (approximately 95%) of the High Plains Library District is
the property tax mill levy. The revenue estimate for the budget is calculated based on
the certification of assessed valuation received from the county assessors multiplied by
the mill levy that is certified by the High Plains Library District Board of Trustees and the
Weld and Boulder County Commissioners.
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, oil and gas, etc. The assessment rate for non-residential
property types is fixed at 29%. In order 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
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the Colorado Constitution prohibits any tax increases without a vote of the citizens and
increasing the residential assessment rate has been interpreted as a tax increase. A
measure to repeal the Gallagher Amendment was on the ballot for November 2020 and
passed. Starting with assessment year 2021 / collection year 2022, the residential
assessment rate is fixed at 7.15% and the non-residential assessment rate is fixed at
29%. The state legislature may reduce the assessment rates, but the assessment rates
may only be increased by taxpayer vote. Since the ballot measure passed, residential
property owners will likely begin paying a larger amount and portion of property taxes
beginning in 2022.
Property Tax Revenue
$50,000,000.00
$45,000,000.00
$40,000,000.00
$35,000,000.00
$30,000,000.00
$25,000,000.00
$20,000,000.00
$15,000,000.00
$10,000,000.00
$5,000,000.00
$-
2015
2016 2017 2018 2019 2020 2021 2022 2023 2024 . 2025
Actual Actual Actual Actual Budget Budget ProjectedProjectedProjectedProjected
Actual
A significant portion of the High Plains Library District tax base has been from oil and
gas production and sales. With the oil and gas market crash in 2020, oil and gas sales
revenue from production in the district decreased dramatically. That will significantly
reduce High Plains Library District revenues for 2022. Some residential and non-
residential construction is continuing in the district, but those additions are not expected
to offset the reduction in the tax base from the decreased oil and gas production and
sales.
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Weld County Oil and Gas Sales
per Colorado Oil and Gas Conservation Commission
2020 data is through August as of October 15, 2020
1,000,000,000.00
900,000,000.00
800,000,000,00
700,000,000.00
600,000,000.00
500,000,000,00
400,000,000.00
300,000,000,00
200,000,000.00
100,000,000.00
2.015
2016
20;.7
2018 2019
202..0
Historical Crude Oil Price per Barrel from macrotrends.net
$140
$120
$100
$80
$60
$40
$20
2012
2014
2016
2018
2020
Oil Sales barrels
Gas Sales MCF
21
WTI Closing Price Forecast
per longforecast.com
data as of October 15, 2020
60.00
50.00
40.00
30.00
20.00
10.00
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Long-range Financial Plans
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 production and sales, the oil
and gas market crash in 2020 will have a negative impact on future revenues of the
district — particularly for 2022. The reduction in oil and gas production and sales in 2020
is expected to cause a 50% decrease in property tax revenue in 2022. Long-range
financial plans were reevaluated in 2020 to plan and adjust for the impending revenue
decrease. Some capital projects will be postponed, and others will proceed with a
cautious, phased approach. Additional emphasis has been placed on controlling the
operating budget. No staff additions are planned for 2021. Database and periodical
subscriptions have been reviewed and items with low patron use have been
discontinued. Less expensive, more user-friendly options have been identified to
replace some of the databases and electronic resources. The budget for employee
training has been decreased. Public computing center use is being evaluated and low
use facilities will be closed. Computer use in the libraries is being evaluated and some
computers may be removed to right -size the inventory to achieve usage and wait time
target ranges.
Some of the long-range financial plans include construction of additional facilities within
the district as recommended by the Facilities Master Plan. The overview of the capital
improvement program process provides more information on the projects. The strategic
plan includes goals of reviewing and revising the Facilities Master Plan annually, taking
into account newly identified needs, and allocating annual funding to adequately
maintain the facilities. The 2021 budget includes a capital improvement program and
allocates funds to maintain current facilities. The district plans to finance the capital
improvements with available resources and donations.
22
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 2020, the Finance Department received information from Weld County
government officials and obtained information from the Colorado Oil and Gas
Conservation Commission. That information was used to refine the financial projection
for High Plains Library District. The projection was considered in developing the budget
for 2021.
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.
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 recommends a few capital expenditure projects for the
district. The 2021 budget includes funds allocated for the following projects:
LINC - Library INnovation Center — an existing building was purchased for $4,000,000
in 2020 for a library / innovation center. Approximately 41,000 square feet with an
estimated remodeling project cost of $10,000,000.
Kersey Library — an existing building was purchased for $400,000 in 2020.
Approximately 3,200 square feet with an estimated remodeling project cost of $700,000.
Grover Access Point — Planning is in process to provide a service access point that
would involve a 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 possibly a small collection of materials. Estimated project cost of $350,000.
23
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
Repairs and
Maintenance
LINC — Library
INovation
Center
$318,665
$73,260
$363,500
Kersey Library
$144,200
$ 8,495
$27,200
Grover Access
Point
$ 3,000
$17,000
High Plains Library District does not expect any significant savings as a result of the
planned capital projects. High Plains Library District and High Plains Library District
Foundation are soliciting grants and donations to help fund the capital projects. At this
time, the additional grant and donation revenue anticipated for the projects is not
known. Because the capital projects will be financed using current 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
$203,212,448 as of December 31, 2020. 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, 2020.
High Plains Library District has no current plans to issue new debt.
24
Position Summary Schedule
2019
2020
Budgeted 2021
Librarians
30
32
32
Library Associates
56
56
56
Pages and
Materials Clerks
35
35
35
Facilities
8
8
8
Collection
Resources
15
12
12
Information
Technology
Innovation
8
8
8
Community
Relations and
Marketing
6
3
3
Managers and
Supervisors
21
30
30
Administration
(Executive Director,
Associate
Directors, HR,
Finance,
Foundation)
13
10
10
Total
192
198
198
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
25
WELD COUNTY, COLORADO
LIBRARY LOCATIONS
LIBRARY LOCATIONS
Farr Regional Library
Firestone
Frederick
Centennial Park Library
2227 23rd Avenue, Greeley
Erie Community Library
400 Powers Street, Erie
aa,G�it�
G i lcrest
eville
Carb • Valley
1 Libary
Iron
Kersey Library
415 1st Street, Kersey
Carbon Valley Regional Library
7 Park Avenue, Firestone
Farr Regional Library
1939 61st Avenue, Greeley
Lincoln
Park
Library
Riverside Library
& Cultural Center,
I...ochbts€
r
Weld County
Lincoln Park Library
1012 11th Street, Greeley
Riverside Library & Cultural Center
3700 Golden Street, Evans
27
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 free Wi-Fi connectivity.
As an extension of traditional service, each library hosts a variety of programming for all
ages that encourages reading, literacy, education, skill development, cultural and social
diversity, and fun. These programs are provided free of charge.
The district maintains a strong commitment to long-term environmental sustainability. During
new construction and facility upgrades, the district makes every effort to reduce consumption
of resources as well as use our existing resources wisely. When feasible our facilities use
alternative energy sources such as solar and implement energy -saving technologies and
practices to further reduce use of energy.
Carbon Valley Regional Library
Carbon Valley Regional Library serves as both a
community library and a resource library for the
southwest area of the High Plains Library District.
The 35,400 square foot facility can 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, caf� 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
28
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 of 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 22 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 expansion 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
29
children's area, a separate teen area, and numerous informal seating areas.
for children.
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
Kersey Library provides 5 public access
computers, copy/print/fax services, a place to pick
up holds, a small collection of items to check out
including DVDs, launchpads, and books for all
ages. 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
In 2020, a building was purchased from the Town of Kersey to increase space for services
and programs. The new location adjoins to a community park that is heavily used and will
better position the facility to be a community hub. It is anticipated that the Kersey Library will
move into its new location late 2020 or early 2021.
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 cultural
center which is operated and maintained by the
City of Evans. The library can hold up to 30,000
items and provides 30 public access computers.
30
The library features four study rooms, a cozy fireplace, plenty of casual seating, and a multi-
purpose room for community and library programs. The building also includes large, well-
equipped meeting rooms, local history displays, office spaces, a police sub -station, and 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 relative to community members;
• Represent the High Plains Library District at various community events in partnership with
the Community Relations and Marketing Department; and,
• 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,
Experiences) Department serves as an extension
of High Plains Library District by delivering
services and programs to patrons and
communities unable or unwilling to use library
facilities. The department operates in cooperation
with other libraries throughout the High Plains
Library District.
The MOVE Department provides popular
materials in various formats, reading readiness training, materials and services for families,
and programming. These services are provided to schools, daycare centers, preschools,
families, assisted living centers, and senior centers in areas where economic, geographic,
linguistic and other barriers hinder access to a library. MOVE services are delivered in four
different ways. They can be delivered via MOVE Mobile Services, Outreach Librarians,
Virtual Library Services, and Experience and Events Services.
31
Mobile Services staff focus on bringing services and programs out into communities
throughout the district with the purpose of making the Library a visible, valuable service
without the expectation that patrons will be 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.
Experience and Events Services focuses on
attending HPLD events and providing patrons with
a positive library experience. Experience and
Event 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
Experience and Events staff facilitate and lead our
large district events including Summer Reading Adventure, Signature Author Series, Teen
Tour, and ReadCon.
Community Relations and Marketing 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.
32
CRM develops and identifies strategic communication campaigns that aim to shift
perceptions about how people see and use their library. Using outcomes -based planning and
market research CRM works to coordinate and identify programs and patron experiences
that stretch beyond the ordinary and change the relationship people have with the library.
The blending of targeted patron experiences, with service delivery and strong branding yield
exceptional patron experiences.
CRM actively supports districtwide efforts as directed by the Executive Director based on
conversations with the Member Directors and Boards. Within this framework, CRM:
• Provides the community with consistent and accurate information about library policies,
procedures, programs, and services.
• Creates advertising campaigns that enhance and build the HPLD brand.
• Coordinates market research and analyzes local needs.
• Openly communicates with local media that serve the various district communities.
• Coordinates all press releases, columns, press conferences, media kits and information
packets that are distributed to increase awareness and knowledge about High Plains
Library District.
• Serves as the hub of all communication throughout High Plains Library District.
• Manages the social media presence of the High Plains Library District.
• Provides collateral material and everyday tools to assist staff. Edits the content, appearance
and usability of external and internal communications including promotional materials,
publicity campaigns, and other tools in order to ensure that the desired message is
communicated, and the desired image is presented.
• Collaboratively manages the web page to ensure a clean organized design is presented
and the content is accurate and up to date.
DISTRICT SUPPORT SERVICES
District Support Services is responsible for the
operation of the branch library system, long range
planning, and oversight of centralized services to
all branch and member libraries. Together the
District Support Services departments including
the Executive Director, Associate Director,
Collection Resources, Finance, Human
Resources and Facilities, and Information
Technology and Innovation Departments provide leadership and management services to
support district operations.
Collection Resources Department
The Collection Resources Department consists of Collection Development, Bibliographic
Services, Interlibrary Loan and Prospector, and Materials Coordination. 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
33
system in accordance with the Collection Development Policies. The department, in
collaboration with library managers and the MOVE manager, coordinates the management
and maintenance of the collection materials including books, magazines, and media. Digital
collections include databases, eBooks, eAudio, and streaming video. This centralized
process provides cost effective efficiencies to build a quality collection that strives to
balance districtwide collection goals with local branch needs.
• Interlibrary Loan and Prospector support the educational, recreational and information
needs of High Plains Library District patrons through resource sharing with other libraries.
Interlibrary Loan/Prospector enables all High Plains Library District libraries to provide
patrons with a broad range of materials by supplementing existing collections. Interlibrary
Loan and Prospector borrow and lend materials from various libraries throughout Colorado
and the United States.
• Bibliographic Services is responsible for ordering, receiving, processing and cataloging
materials acquired by the district. Bibliographic Services is responsible for maintaining the
integrity of the data contained in the online catalog using Resource Description and Access
standards (RDA). This organization and description of materials is the foundation for other
basic library services, such as circulation, materials management, collection development,
and acquisitions.
• The Materials Coordinator is the liaison between Collection Resources and Branch
Services. The District Materials Supervisor provides local courier oversight, debt collection
management, and inventory control. The District Materials Supervisor also works directly
with library equipment vendors with contracts and ordering and maintenance of
library equipment.
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 merchandise 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 Comprehensive Annual Financial Report
and the coordination and preparation of the annual Budget document.
34
Human Resources Department
The Human Resources Department provides leadership, direction, and support to
libraries by facilitating compliance, partnering strategically, and advocating for
employees. The department is responsible for administering talent acquisition, learning
and development, total rewards, organizational development and effectiveness,
employee relations, diversity and inclusion, and labor law compliance.
Human Resources promotes a workplace culture encouraging employees to:
• Focus on the patron
• Take initiative
• Contribute to a positive work environment
• Think strategically and systemically
• Pursue personal development
• Continuously improve
• Take pride in the workplace
Facilities Department
The Facilities Department has four functions:
• To provide expert assistance in planning and construction of new and remodeled
facilities
• To provide equipment maintenance for all branches
• To provide custodial services
• To maintain the district's MOVE vehicles
In addition, the department also provides assistance, as requested, to the member
libraries. These are libraries that 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.
35
High Plains Library District worked with an architect to develop a "prototype
library." The architects developed a "concept" that represents the library brand,
but then translates that into customized designs and square footage that meet
local needs.
• Equipment maintenance - this includes everything from major projects like HVAC
and roofing to soap dispensers in the restrooms. These services are provided by
the Facilities Manager, along with two Facilities Technicians. The department
also utilizes contract labor for projects beyond the scope of the Facilities
Technician skills. In 2020 a third Facilities Technician was added to provide
more efficient coverage of the seven branches.
• Custodial services - these are the typical routine services that ensure that the
facilities are clean and inviting to the public as well as sanitizing. Some of these
services are provided by paid staff, and in other cases the services are
contracted.
• MOVE vehicles - this is a new assignment performed by the Facilities Manager
and Facilities Technicians. As noted elsewhere in this narrative, there are four
vehicles operated by the MOVE Department. Maintaining these vehicles is
beyond the scope of that department, so this is performed by the Facilities
Department.
Information Technology and Innovation Department
The Information Technology and Innovation (ITI) 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
36
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 2021 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 the library and innovation center (exact campaign goal TBD).
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:
37
Goal
Department
Tie to
Strategic
Plan
Objectives
Timeframe
Performance Measures
Begin the shift to
skills -based
programming.
Branches
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
• The
Programming
Committee will
determine the
mechanism by
which this will
be encoded in
Sign -Up.
• The
Programming
Committee will
incorporate
this shift into
their planning.
By Dec 31, 2021
• 30% of planned (teen,
adult, children's)
programming focuses on
developing one or more
identifiable skill.
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, 2021
• Library Managers will
report and demonstrate
an increased comfort level
in measuring and
assessing their services.
Working together
with Collection
Resources staff,
Branch staff will
promote our
diverse collection.
Branches
Aspiration:
Curate
collections
and offer
programs
that are
• Branch staff
will promote
our diverse
collection
through
Readers'
By Dec 31, 2021
• Each branch will focus on
diversity in at least 10% of
their promotion.
38
representati
ye of the
cultures and
nationalities
of the
populations
in each
service area.
Advisory,
displays,
brochures,
Staff Picks, etc.
Help ensure the
Collection
Financial
• Using data-
By Dec 31, 2021
• Collection Resources
longevity of High
Resources
Strength:
driven
budget will be reduced by
Plains Library
District by taking
part in District -wide
budget reductions.
An emphasis
on economic
and
population
forecasting
and taking
actions now
to prepare
for the
future.
decisions,
reduce the
Collection
Resources
budget for
2022 in line
with District -
wide
reductions.
the target amount.
Collaborate with
Collection
Unity:
• Liaise with
By Dec 31, 2021
• Acquisitions and
Information
Resources
The District
cohorts in
Prospector will run
Technology and
and Support
other libraries
smoothly from a patron
Innovation to
Services will
to adopt best
and public services
ensure that the
upcoming Sierra
upgrade is
successful.
support
Branch and
Member
Libraries in
service to
the
community
and their
service area
practices in the
areas of
Acquisitions
and
Prospector.
• Give feedback
to ITI on bugs
that have been
found.
standpoint.
39
Increase the
Collection
Aspiration:
• Decide what
Ongoing
• Patrons and staff will
diversity of the
Resources
Curate
we will focus
notice an increase in the
collection.
collections
and offer
programs
that are
representati
ve of the
cultures and
nationalities
of the
populations
in each
service area.
on under the
umbrella of
"diversity".
• Determine the
starting point —
what
percentage of
our collections
is diverse?
• Work to
increase that
percentage by
a reasonable
amount.
diversity of the collection.
• Communicate
to patrons and
staff about
efforts made.
Support a shift in
Collection
Aspiration:
• Purchase items
Ongoing
• Increase efficient use of
both Specialty
Resources
Shift focus
that support
programming resources
Checkout and
of
skills -based
and programming
internal sharing of
programmin
learning, as
equipment use with
programming
g to skill-
determined by
Internal sharing of
equipment towards
skills -based
learning.
based and
developmen
t
the Specialty
Checkout
team.
equipment.
• Through
processing and
procedures,
make them
40
available to the
public/staff.
Add 3 new
community
Bookmobile stops.
MOVE
Access:
Every
individual
and
community
who
contributes
to the
revenues of
the district
will have
access to
library
services.
• Provide access
to library
resources in
rural and
underserved
areas.
1/1/2021-12/31/2021
• Increase community stop
usage by 20%.
Support Outcome
based
programming with
a focus on diversity
and social justice.
MOVE
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
• Provide
programming
that is relevant
to our diverse
community.
• Provide
programming
that teaches
positive social
change skills;
Civic
Engagement.
1/1/2021-12/31/2021
• 75% of all Outreach
programs will focus on
diversity and social
justice.
• 25% of MOVE
programming will be skill
based.
Develop and
provide 3 new book
deposits at schools
we are currently
serving in member
service areas.
MOVE
Access:
Every
individual
and
community
who
• Provide more
access to
books to
children at
schools.
1/1/2021-12/31/2021
• 80% of students
achieve their
Accelerated Reader
(AR) goals, annually
41
contributes
to the
revenues of
the district
will have
access to
library
services.
• Free up
Bookmobile
time to add in
additional
community
stops.
(N/A to sites that do
not use AR testing).
• 75% of the deposit is
used to assist
students.
• 60% of teachers
report a positive
experience with
hosting book deposits.
Create 3
multilingual Nursey
Rhyme
Booklets/DVDs
MOVE
Literacy:
Intensify our
efforts in
increasing
the levels of
literacy
throughout
the district.
• Create Early
literacy
resources in
native
language.
• Share with
community
partners to use
to increase
literacy in the
community.
1/1/2021-12/31/2021
• Distribute 50% of all
booklets and DVDs to
community partners.
• 60% of all patrons
who use this report
this as a useful
resource for teaching
early literacy in native
language.
Collect and share
feedback 4 times
with district.
MOVE
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
• Improve our
services and
programs
district wide
based on
feedback.
1/1/2021-12/31/2021
• Collect feedback at 75% of
events.
Develop outcomes
and measure
results for 2 large
MOVE
Excellence
• Collect
feedback of
large events to
1/1/2021-12/31/2021
• 80% of summer
reading participants
42
district wide
events.
share with
district
will discover
something new
• 60% of summer
reading participants
will enjoy reading
more
• 60% of summer
reading participants
will read more
• 60% of summer
reading participants
will want to use the
library more often
Quantify Virtual
Library internal &
external
interactions by
capturing,
retrieving,
compiling, and
analyzing as much
external and
internal daily
interaction data
as possible.
MOVE
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results.
• Understand
better where
Virtual Library
may improve
customer
service and
where/when/h
ow to allocate
resources to
improve
customer
service.
1/1/2021-12/31/2021
• Create quarterly reports
(4) based on collected and
analyzed data.
Ensure that our
facilities and public-
facing vehicles are
in excellent
condition.
Facilities
Stewardship
Care for the
facilities we
have in a
way that
they will be
• Semiannual
walkthrough of
branches by
Facilities
Manager and
Associate
Director of
By Dec 31, 2021
• 100% of short-term repair
and maintenance issues
will be resolved.
• Long-term repair and
maintenance issues will
be addressed in Facilities
43
the place
where
everyone
wants to be.
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
Greeley Downtown
Library 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 2022
• Attendance at 90% of the
meetings.
Ensure our facilities
Facilities
Stewardship
• Identify any
By Dec 31, 2021
• Long term repair and
are upgraded in a
: Use the
upcoming
maintenance issues will
timely fashion.
Facilities
Master Plan
to identify
facilities
upgrades that
are needed.
be addressed in Facilities
44
regular
upgrading of
District
facilities
• Complete any
needed
upgrades for
2021.
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 shift.
2021
• Positions needed are
filled.
• Skills needed by staff are
trained.
• Training requests are
processed.
Develop
Operational
Excellence
(meaning that we
are shifting to
measurable
outcomes and data
driven decisions).
Human
Resources
(HR)
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results
• Utilizing work
order system
and other
measures to
support data
driven
decisions.
2021
• Transactions and
interactions are logged in
the work order system.
• Data is used to make
decisions.
45
Submit the
comprehensive
annual financial
report to the
Government
Finance
Fiscal
Strength: An
emphasis on
economic
and
• Demonstrate
fiscal
accountability
and
transparency
Submit report by June 30, 2021
Receive award by December 31,
2021
• Receiving award for the
nineteenth consecutive
year.
• Implementing
Finance Officers
population
in financial
recommendations
Association (GFOA)
certificate of
achievement for
excellence in
financial reporting
program.
forecasting
and taking
actions now
to prepare
for the
future.
reporting.
received.
Submit the 2021
budget to the GFOA
Distinguished
Budget
Finance
Fiscal
Strength: An
emphasis on
economic
• Demonstrate
fiscal
accountability
and
Submit budget by January 31,
2021.
• Receiving the award for
the second year.
Presentation Award
and
transparency
• Implementing
Program.
population
forecasting
and taking
actions now
to prepare
for the
future.
in budgeting.
recommendations
received in the 2022
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
three to six months of
operating expenditures
and planned capital
expenditures.
47
and taking
actions now
to prepare
for the
future.
Shift to skills -based
Information
Aspiration:
• Improve
Through supporting the
• Excellence Coordinator
programming and
Technology
Create
organizational
integration of Baldrige, mature
measures and
services.
&
programs
efficiency
organizational processes to
deliverables to be drafted
Innovation
and services
through
include measures and ongoing
and reviewed by
(ITI)
that result in
changed
lives and a
better
community.
process
maturity while
also increasing
the
effectiveness
of service
offerings.
community input to help better
align services to community needs
(including programming).
1/1/2021.
Answer the
questions of
how are we
doing and
where should
the
organization
apply available
resources.
Develop
Information
Excellence:
• Improve
Provide tools and mechanisms
• Service Cloud first pass
Operational
Technology
Develop
organizational
(dashboards, 6 month service
dashboards for
Excellence
&
processes to
efficiency
reports) to provide visibility into
departments, services and
(meaning that we
Innovation
achieve
through
identified measures and service
organization by 1/1/2021.
are shifting to
measurable
outcomes and data
driven decisions)
(ITI)
established
outcomes
and
measure
results.
process
maturity while
also increasing
the
effectiveness
status.
48
of service
offerings. Ans
wer the
questions of
how are we
doing and
where should
the
organization
apply available
resources."
Evaluate and
update website
Community
Relations
and
Marketing
(CRM)
Excellence:
Develop
processes to
achieve
established
outcomes
and
measure
results
• Make website
more intuitive,
load faster,
and work with
more devices•
• Make webpage
more ADA
accessible
• Ensure that
HPLD is ADA
compliant
2020-2021
• Google functionality
rating (1-100 score)
• ADA Accessibility rating
(1-100 score)
Google website
analytics — Unique
visitors, page views,
bounce rate, time spent
Adapt to virtual
platforms for
programming
Community
Relations
and
Marketing
(CRM)
Aspiration:
Create
programs
and services
that result in
changed
lives and a
better
community.
• Enable staff to
create high
quality videos
and content
2020-2021
• Increased views
• Increased time spent per
video
• Website analytics —
increased referrals and
time spent on page
Develop and
execute digital
marketing plan
Community
Relations
and
Excellence:
Develop
processes to
• Increase online
following by
10% per
2019-2022
• Increased likes/follows in
Facebook, Instagram, and
Twitter
49
Marketing
(CRM)
achieve
established
outcomes
and
measure
results
platform year
over year
• Increase online
engagement
20% year over
year
• Increased reach per post
• Increased positive
reactions per post
• Increased number of
online views
• Increased online event
attendance
Implement Friends
membership
program
Foundation
Unity:
Focus on
building
trust in
district
leadership,
building
leaders, and
increasing
job
satisfaction.
• a base of
supporters to
become
volunteers and
potential
advisory
committees
Initial roll out Q1 2021
• Increased number of
Friends
• Friends retention of
more than 80%
• Increased funds raised
Design new
District -wide
volunteer program
Foundation
Unity:
Focus on
building
trust in
district
leadership,
building
leaders, and
increasing
job
satisfaction.
• a base of
volunteers to
support library
programs and
initiatives
Begin design Q1 2021 with
anticipated roll out Q4
• Increase in number of
volunteers
• Increase in number of
hours volunteered
Capital Campaign
for Downtown
Greeley Library and
Innovation Center
Foundation
Aspiration:
Create
programs
and services
• reduced cost
to District for
construction of
a innovation
Launch Q2 2021 anticipated 1-2
year -long campaign
• Increased funds raised
• Increased number of new
donors
50
that result in
changed
lives and a
better
community.
center and
library
Increase grant
Foundation
Literacy:
• new library
Ongoing
• Applications submitted
funding for projects
targeting
underserved
populations
Intensify our
efforts in
increasing
the levels of
literacy
throughout
the district.
programs,
materials, etc
reaching high -
need pop.
• Grants received
• Increase in funds raised
51
Helping build Community in 2020
Program
Strategic Plan Focal
Points
Surveys
Received
Reporting time spent reading
increased
Reporting reading
enjoyment increased
Reporting library use increased
1,000 Books Before
Kindergarten — midpoint
Literacy and Access
3
2
1
2
1,000 Books Before
Kindergarten— completion
Literacy and Access
6
6
4
5
Program
Strategic Plan
Focal Points
Surveys
Received
Reporting
Discovered
Something New
Reporting time spent
reading will increase
Reporting reading
enjoyment
increased
Reporting wanting to use
the library more
Summer Reading
Adventure
Literacy and
Access
57
84%
67%
71%
79%
Skills based programming and community support — supports strategic plan focal point of aspiration
Citizenship and English as a Second Language Classes — 25 new citizens of the United States of America
Prepared a series of videos on using library resources for job searching
In person and virtual beginning meditation classes
Online cooking demonstration classes for adults to learn about healthy eating and cooking together
MOVE Food program — 703 meals distributed
Chess club for middle schoolers
Learn the Ukulele series for children and parent duos
STEAM workshops for Kindergarten to 5th grade students — project -based learning continued online with
instructional videos the used common household items
Wi-Fi units — placed in strategic areas of the community to improve Internet access and available for checkout
History of HPLD project — supports strategic plan focal points of excellence and unity
Inventoried archive and began organization of the historical documents
Conducted interviews with the first director of the district and a library manager for the oral history portion of the
project
Researching and writing a "35 X 35" timeline for the 35th anniversary of commencement of operations of the district
52
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2021
ESTIMATED RESOURCES
Beginning Fund Balance $38,343,915 $44,638,612 $49,289,431 $58,644,490 $66,713,227
Estimated Revenue
Property Tax
Other Revenue
Total Estimated Revenue
TOTAL ESTIMATED RESOURCES
ESTIMATED EXPENDITURES
33,492,157 44,483,848 43,945,000 43,040,396 22,241,924
3,663,186 2,898,393 2,999,519 2,176,974 1,725,000
37,155,343 47,382,241 46,944,519 45,217,370 23,966,924
75,499,258 92,020,853 96,233,950 103,861,860 90,680,151
Total Operating Expenses 15,875,666 19,894,238 17,071,449 19,370,297 19,675,401
Capital Outlay 2,480,211 20,005,020 10,420,800 7,490,071 4,856,024
Transfers Out - Debt Service/Capital Projects 123,541 - - - -
Distribution to Member Libraries:
Northern Plains (Ault) 397,107 576,127 576,127 674,730 288,064
Eaton 949,266 1,451,973 1,451,973 1,505,959 725,987
Ft. Lupton 2,808,635 3,643,637 3,643,637 3,195,425 1,821,819
Hudson 2,124,281 2,546,955 2,546,955 3,517,130 1,273,478
Johnstown 713,748 827,171 827,171 550,267 413,586
Platteville 737,372 1,051,348 1,051,348 844,754 525,674
7,730,409 10,097,211 10,097,211 10,288,265 5,048,608
TOTAL EXPENDITURES 26,209,827 49,996,469 37,589,460 37,148,633 29,580,033
REVENUE OVER (UNDER) EXPENDITURES 10,945,516 (2,614,228) 9,355,059 8,068,737 (5,613,109)
Ending Fund Balance 49,289,431 42,024,384 58,644,490 66,713,227 61,100,118
DESIGNATION OF FUND BALANCE
Operating Reserve
Emergency Reserve
District -wide Development Reserve
Capital Improvement Reserve
28,700,318 25,835,694 4,267,862 4,842,574 4,918,850
1,004,893 1,411,318 1,392,000 1,346,838 712,258
19,584,220 14,777,372 52,984,628 60,523,815 55,469,010
TOTAL ENDING FUND BALANCE $49,289,431 $42,024,384 $58,644,490 $66,713,227 $61,100,118
54
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2021
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
$ 32,971,602
520,555
19,868
2,324,831
35, 836, 856
62,673
1,151,723
94,288
9,803
1,318,487 338,319
$ 43,928,824 $ 43,395,000
555,024 550,000
553,086 550,000
6,988 5,000
2,000,000 1,900,000
47,043,922 46,400,000
60,000
190,000
72,519
7,800
8,000
TOTAL REVENUE $ 37,155,343
22,000
250,000
172,519
100,000
544,519
$ 47,382,241 $ 46,944,519
42,460,465
579,931
53,460
730
1,800,000
44,894,586
60,000
190,000
64,784
21, 964,412
277,512
1,500,000
23,741,924
55,000
100,000
60,000
8,000 10,000
322,784 225,000
$ 45,217,370 $ 23,966,924
55
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2021
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
7,833,889 9,412,825 8,200,000 9,412,825 9,789,338
2,346,916 3,388,618 2,625,000 3,482,746 3,524,162
41,202 87,000 57,000 83,400 85,000
1,745 2,100 1,275 2,040 2,040
67,887 98,612 98,612 49,820 43,740
42,163 47,000 70,000 54,000 54,000
117,244 159,218 120,000 151,278 157,988
137,920 205,636 130,000 180,635 205,636
32,142 36,622 30,000 35,063 37,004
10,376 20,800 10,000 23,000 25,303
13,466 20,239 20,000 19,931 20,241
77,550 110,900 65,000 72,513 87,263
91,230 120,000 65,000 92,000 114,000
206,101 240,850 235,000 304,618 321,605
47,259 37,836 50,000 37,979 37,041
35,381 43,137 35,000 58,086 61,083
216,090 253,585 253,585 325,656 240,515
34,771 27,802 30,000 34,481 34,724
1,168,208 1,300,285 1,250, 000 1,197, 333 1,184,173
11,187 20,500 8,000 17,000 19,000
281,458 478,900 400,000 350,000 205,900
9,238 18,500 14,000 23,000 13,500
130,586 150,862 100,000 148,200 146,326
401,147 353,075 353,000 464,375 391,375
140,583 135,895 135,895 140,496 135,895
18,085 237,600 80,000 20,000 214,500
22,714 40,000 35,000 33,000 25,000
62,985 63,214 35,000 43,137 52,714
44,626 76,000 30,000 15,800 23,300
6,837 9,570 7,500 7,192 8,903
80,999 101,800 55,000 43,800 52,800
500,808 701,500 700,000 700,000 475,000
550,087 598,000 508,000 527,600 585,000
54,728 46,500 40,000 55,000 46,500
120,552 100,000 125,000 137,950 100,000
33,197 45,000 35,000 38,800 45,000
163,436 320,232 320,232 280,428 320,232
118,875 175,000 150,000 146,900 175,000
168 5,375 3,500 3,750 5,250
515,003 484,000 484,000 437,500 484,000
16,210 18,850 18,850 18,900 25,350
70,617 92,000 87,000 99,065 99,000
7,800
1,000 1,000 1,000 1,000
15,875,666 19,894,238 17,071,449 19,370,297 19,675,401
- - 75,000
296,088 265,800 265,800 -
78,878 155,000 155,000 189,000 255,000
2,105,245 19,584,220 10,000,000 7,226,071 4,601,024
2,480,211 20,005,020 10,420,80O 7,490,071 4,856,024
123,541
123,541
TOTAL CAPITAL OUTLAY & TRANSFERS 2,603,752 20,005,020 10,420,800 7,490,071 4,856,024
Distribution to Member Libraries 7,730,409 10,097,211 10,097,211 10,288,265 5,048,608
TOTAL DIST TO MEMBER LIBRARIES 7,730,409 10,097,211 10,097,211 10,288,265 5,048,608
TOTAL EXPENDITURES 26,209,827 49,996,469 37,589,460 37,148,633 29,580,033
56
Branches
Ca ht:n
ltfle-
Cenienntal
dark
y
ift
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
260,600
6136
Workers' Compensation
Total Salaries & Benefits
1,041,616
1,244,502 907,154
1,275,138
143,165
958,851
-
964,923
6000
Distribution to member libraries
6205
Bank fees
6220
Minor equipment/Furniture<$5k
14,500
2,600 5,000
4,820
4,000
5,550
5,850
6236
Janitorial supplies
6249
Operating supplies
14,770
16,000 13,000
10,500
3,400
11,370
11,200
6250
Bib processing supplies
6310
Postage
85
155 100
100
37
100
134
6320
Printing
6340
Memberships
400
300
455
150
100
200
400
6345
Public relations
6358
Programs
6362
Electric
46,320
42,641
37,067
61,466
4,500
13,859
55,320
16,626
1,500
6364
Water & sewer
3,334
3,117
7,047
10,449
2,665
770
2,805
2,633
300
6365
Natural gas
8,428
4,155
6,422
11,913
700
1,581
10,721
7,029
1,000
6367
Telephones
6369
Disposal services
6,790
4,273
1,368
4,414
630
825
4,414
2,334
200
6379
Professional contracts
5,900
53,988
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.
10,000
-
-
6393
Tuition reimbursement
6394
Travel & mileage
2,588
863
2,000
261
237
461
1,102
6395
In -House Training
6396
Meetings
404
240
200
200
80
195
348
6397
Out -of -House Training & Conferences
6398
Treasurers fee
6410
Books
6425
Newspapers/periodicals
6430
Ebooks
6460
Compact discs
6480
Software
6490
DVD/BluRay
6495
Other expense
6496
Electronic resources
6500
Platform Fees
6510
Insurance
6520
Equipment rental
6530
Lease / rental expense
-
-
6952
Equip/furniture - over $5000
-
-
6940
Improvement to Buildings
6954
New Computers & other technology
6985
Lease debt service
6986
Opening Day Collection
1,155,135
1,373,334
979,813
1,380,571
159,714
1,054,662
73,260
1,012,979
20,000
6980
Capital improvements
-
-
Total
1,155,135
1,373,334
979,813
1,380,571
159,714
1,054,662
73,260
1,012,979
20,000
57
Branches
ist. To
br Lib
2021
2022
TOTAL
TOTAL
6110
Salaries
1,092,003
3,550,493
9,412,825
9,789,338
6112
Benefits
404,043
1,313,682
3,482,746
3,524,162
6136
Workers' Compensation
83,400
83,400
85,000
Total Salaries & Benefits
1,496,046
4,947,575
12,978,971
13,398,500
6000
Distribution to member libraries
10,288,265
10,288,265
5,048,608
6205
Bank fees
2,040
2,040
2,040
6220
Minor equipment/Furniture <$5k
2,000
5,500
49,820
43,740
6236
Janitorial supplies
54,000
54,000
54,000
6249
Operating supplies
17,900
53,138
151,278
157,988
6250
Bib processing supplies
180,635
180,635
205,636
6310
Postage
250
34,102
35,063
37,004
6320
Printing
23,000
23,000
25,303
6340
Memberships
1,100
16,826
19,931
20,241
6345
Public relations
72,513
72,513
87,263
6358
Programs
92,000
92,000
114,000
6362
Electric
25,319
304,618
321,605
6364
Water & sewer
4,859
37,979
37,041
6365
Natural gas
6,137
58,086
61,083
6367
Telephones
325,656
325,656
240,515
6369
Disposal services
9,233
34,481
34,724
6379
Professional contracts
42,978
1,015,907
1,197,333
1,184,173
6380
Gasoline, motor oil, lubricants
14,000
3,000
17,000
19,000
6382
Repair maint.- bldg
350,000
350,000
205,900
6384
Repair maint.- vehicles
20,500
2,500
23,000
13,500
6385
Repair maint.- office equip.
200
146,400
148,200
146,328
6387
Repair, maint., replacement / computer
464,375
464,375
391,375
6388
Repair maint.- on-line comp
140,496
140,496
135,895
6389
Repair maint.- other equip.
10,000
20,000
214,500
6393
Tuition reimbursement
33,000
33,000
25,000
6394
Travel & mileage
8,600
27,025
43,137
52,714
6395
In -House Training
15,800
15,800
23,300
6396
Meetings
300
5,225
7,192
8,903
6397
Out -of -House Training & Conferences
43,800
43,800
52,800
6398
Treasurers fee
700,000
700,000
475,000
6410
Books
527,600
527,600
585,000
6425
Newspapers/periodicals
55,000
55,000
46,500
6430
Ebooks
137,950
137,950
100,000
6460
Compact discs
38,800
38,800
45,000
6480
Software
280,428
280,428
320,232
6490
DVD/BluRay
146,900
146,900
175,000
6495
Other expense
3,750
3,750
5,250,
6496
Electronic resources
437,500
437,500
484,000
6500
Platform Fees
18,900
18,900
25,350
6510
Insurance
99,065
99,065
99,000
6520
Equipment rental
1,000
1,000
1,000
6530
Lease / rental expense
-
-
-
6952
Equip/furniture - over $5000
-
-
-
-
6940
Improvement to Buildings
-
-
6954
New Computers & other technology
189,000
189,000
255,000
6985
Lease debt service
-
-
-
6986
Opening Day Collection
75,000
75,000
-
1,603,874
10, 820, 954
10, 288, 265
29, 922, 562
24, 979, 009
6980
Capital improvements
-
7,226,071
7,226,071
4,601,024
Total
1,603,874
18,047,025
10,288,265
37,148,633
29,580,033
58
Administration
50/51
n1
02
Exec
Dir
03
Assoc
Dir
53
Cora unity
Relations
54
',information
Technology'
...
urces
Departments
6000
Tax Distrbtn - member libraries
10,288,265
6136
Workers' Compensation
83,400
6205
Bank fees
6220
Minor equipment/furniture<$5k
-
50
1,200
1,250
-
6236
Janitorial supplies
6249
Operating supplies
7,500
100
375
27,750
2,700
1,313
6250
Bib processing supplies
6310
Postage
50
200
100
50
6320
Printing
22,500
-
6340
Memberships
300
860
830
2,844
1,390
6,472
6345
Public relations
62,963
9,550
6358
Programs
92,000
-
6362
Electric
25,319
6364
Water and sewer
4,859
6365
Natural gas
6,137
6367
Telephones
325,656
6369
Disposal services
8,733
500
6379
Professional contracts
37,200
30,500
11,000
34,102
93,900
6380
Gasoline, Motor Oil, Lubricants
-
6382
Repair maint.- bldg
6384
Repair maint.- vehicles
-
6385
Repair maint.- office equip
146,400
6387
Repair, maint., replacement / computer
464,375
6388
Repair maint,- online comp
140,496
6389
Repair maint.- other equip.
10,000
6393
Tuition reimbursement
33,000
6394
Travel & mileage
2,600
3,878
2,300
1,250
4,462
1,400
6395
In -House Training
15,800
6396
Meetings
2,000
600
75
500
150
1,000
6397
Out -of -House Training&Conferences
500
300
43,000
6398
Treasurers fee
700,000
6410
Books
6425
Newspapers/periodicals
6430
Ebooks
6460
Compact discs
6480
Software
280,428
6490
Video/DVD
6495
Other expense
3,500
6496
Electronic resources
6500
Platform Fees
6510
Insurance
99,065
6520
Equipment rentals
6530
Lease / rental expense
-
Capital Outlay
6952
Equipment over $5000
-
6940
Improvement to Buildings
6954
New Computers & Other Technology
-
30,000
6980
Capital improvements
-
-
6985
Lease debt service
-
6986
Opening Day Collection
DEPARTMENT TOTAL
11,260,528
5,500
5,638
129,630
130,207
1,442,009
205,485
59
Administration
J
'1
�
a
�t
actttte
5ervrce
2021
2022
Departments
Total
Total
6000
Tax Distrbtn - member libraries
10,288,265
5,048,608
6136
Workers' Compensation
83,400
85,000
6205
Bank fees
2,040
2,040
2,040
6220
Minor equipment/furniture<$5k
-
1,500
1,500
5,500
7,600
6236
Janitorial supplies
54,000
54,000
54,000
6249
Operating supplies
700 500
12,200
53,138
52,538
6250
Bib processing supplies
180,635
180,635
205,636
6310
Postage
750 500
32,452
• 34,102
35,575
6320
Printing
500
23,000
25,303
6340
Memberships
1,000 1,180
1,500
450
16,826
16,686
6345
Public relations
-
72,513
87,263
6358
Programs
92,000
114,000
6362
Electric
25,319
26,585
6364
Water and sewer
4,859
5,054
6365
Natural gas
6,137
6,382
6367
Telephones
325,656
240,515
6369
Disposal services
9,233
9,082
6379
Professional contracts
70,305 -
347,300
391,600
1,015,907
1,051,666
6380
Gasoline, Motor Oil, Lubricants
3,000
3,000
3,000
6382
Repair maint.- bldg
350,000
350,000
205,900
6384
Repair maint.- vehicles
2,500
2,500
2,500
6385
Repair maint.- office equip
146,400
145,026
6387
Repair, maint., replacement / computer
464,375
391,375
6388
Repair maint.- online comp
140,496
135,895
6389
Repair maint.- other equip.
10,000
214,500
6393
Tuition reimbursement
33,000
25,000
6394
Travel & mileage
270 840
8,000
2,025
27,025
32,395
6395
In -House Training
15,800
23,300
6396
Meetings
800
100
5,225
5,925
6397
Out -of -House Training&Conferences
-
43,800
52,500
6398
Treasurers fee
700,000
475,000
6410
Books
527,600
527,600
585,000
6425
Newspapers/periodicals
55,000
55,000
46,500
6430
Ebooks
137,950
137,950
100,000
6460
Compact discs
38,800
38,800
45,000
6480
Software
-
-
280,428
320,232
6490
Video/DVD
146,900
146,900
175,000
6495
Other expense
250
-
3,750
5,250
6496
Electronic resources
437,500
437,500
484,000
6500
Platform Fees
18,900
18,900
25,350
6510
Insurance
99,065
99,000
6520
Equipment rentals
1,000
1,000
1,000
6530
Lease / rental expense
-
-
Capital Outlay
6952
Equipment over $5000
-
-
-
6940
Improvement to Buildings
6954
New Computers & Other Technology
159,000
189,000
255,000
6980
Capital improvements
7,226,071
7,226,071
4,601,024
6985
Lease debt service
-
-
6986
Opening Day Collection
75,000
75,000
-
DEPARTMENT TOTAL
75,065 4,570
7,994,871
2,217,612
23,471,115
15,528,205
60
RESOLUTION TO ADOPT BUDGET
20-3
A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH
FUND AND ADOPTING A BUDGET FOR THE HIGH PLAINS LIBRARY DISTRICT,
COLORADO, FOR THE CALENDAR YEAR BEGINNING ON THE FIRST DAY OF
JANUARY 2021, AND ENDING ON THE LAST DAY OF DECEMBER 2021.
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 7, 2020, 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
$37.148,633
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
$ 58,644,490
2,122,784
43,094,586
$103,861,860
61
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 7th day of December, A.D., 2020.
Attest:
frik.
ifiGe' Chairman, B
Attest:
/761,411
Se&y/Treasurer, Board of Trustees
and of Trustees
62
RESOLUTION TO APPROPRIATE SUMS OF MONEY
20-4
A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS
FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR THE PURPOSE
AS SET FORTH BELOW, FOR THE HIGH PLAINS LIBRARY DISTRICT,
COLORADO, FOR THE 2021 BUDGET YEAR.
WHEREAS, the Board of Trustees has adopted the annual budget in accordance
with the local Government Budget Law, on December 7, 2020 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 $19,370,297
Capital Outlay 7,490,071
Transfers (internal activities)
Distribution to Member Libraries 10,288,265
Total General Fund $ 37,148,633
Debt Service Fund:
Principal & Interest & Other $
ADOPTED, this 7th day of December, A.D., 2020.
ATTEST:
/die,
/;(c Chirman,,Q6arfd df Trustees
ATTEST:
Secre'i/Treasurer, Board of Trustees
63
RESOLUTION TO SET MILL LEVIES
20-5
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2020 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2021 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 7, 2020, and
WHEREAS, the amount of money necessary to balance the budget for
general operating expenses is $42,460,465
WHEREAS, the 2020 valuation for assessment for the High Plains Library
District as certified by the Weld County Assessor is $13,364,956,028
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 2021 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 2020.
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 7th day of December, A.D., 2020.
ATTEST:
U t /4�° 4
`g Chairman, Board of Trustees
ATTEST:
Se" ret /Treasurer, Board of Trustees
64
1050 County Tax Entity Code DOLA LGtD/SID 62079/1
CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments
TO: County Commissioners' of
On behalf of the
the
of the
WELD COUNTY , Colorado.
HIGH PLAINS LIBRARY
(taxing entity)'
Board of Trustees
(governing body)B
High Plains Library District
(local government)
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $ $13,673,932,860
assessed valuation of: (GROSS° assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
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)
12/08/2020
$13,364,956,028
(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 2021
(yyyy)
PURPOSE (see end notes for definitions and examples)
1. General Operating Expenses"
2. <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and Interest'
4. Contractual Obligations"
5. Capital Expenditures"
6. Refunds/Abatements"'
7. Other" (specify):
LEVY2
3.177 mills $
REVENUE2
42,460,465
> mills $ <
3.177
mills
$ 42,460,465
mills $
mills $
mills $
.004 mills $ 53,460
mills $
mills $
TOTAL • r Sum of General Operating
• I Subtotal and Lines 3 to 7 I
3.181
mills
42,513,925
Contact person: Daytime
(print) Natalie Wertz phone: ( ) 970-506-8566
Nata e We`ez
Signed: Natalie Wertz (Dec 8,202010:125511 Title: Finance Manager
Include one copy of this lax entity's completed form when filing the local government 's budget by January 31st, per 29-1-113 C.R.S., with the
Division of Local Government (GI.G)_ Room 521 1313 Sherman Street Denver CO 80203 Questions2 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 DLG 70 (Rev.6/16)
65
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 of4 DLG 70 (Rev.6/16)
66
RESOLUTION TO SET MILL LEVIES
20-6
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2020 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2021 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 7, 2020, and
WHEREAS, the amount of money necessary to balance the budget for
general operating expenses is $579,931
WHEREAS, the 2020 valuation for assessment for the High Plains Library
District as certified by the Boulder County Assessor is $182,540,518
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 2021 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 2020.
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 7th day of December, A.D., 2020.
ATTEST:
Chairman74,1‘
, Board of Trustees
ATTEST:
NaA, _
Se
/Treasurer, Board of Trustees
67
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)A
Board of Trustees
(governing body)11
High Plains Library District
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $
assessed valuation of:
Note: If the assessor certified a NET assessed valuation
(AV) different than the GROSS AV due to a Tax
Increment Financing (TIF) Area" the tax levies must be $
calculated using the NET AV. The taxing entity's total
property tax revenue will be derived from the mill levy
multiplied against the NET assessed valuation of:
Submitted: 12/8/2020
(no later than Dec. 15) (mm/dd/yyyy)
(local government)C
182,540,518
(GROSSR assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
182,540,518
(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
for budget/fiscal year
2021
()Try)
PURPOSE (see end notes for definitions and examples)
I. General Operating Expenses"
2. <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and Interest'
4. Contractual Obligations'
5. Capital Expenditures`
6. Refunds/Abatements"
7. Other" (specify):
LEVY2
REVENUE2
3.177 mills $ 579,931
> mills $ <
.004
mills
mills $
mills $
mills $
mills $
730
mills $
mills $
TOTAL: r Sum of General Operating
Subtotal and Lines 3 to 7
3.181
mills
580,661
Contact person:
(print)
Signed:
Natalie Wertz
Daytime
phone: ( 970)
506-8566
Title: Finance Manager
I
Include one copy of this tax entity's completed form when filing the local government's budget by January 31st, per 29-1-113 C.R.S., with the
nvaclinnci /nll n/( M /?/1?1 Rtcd 7720
t 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 DLG 70 (Rev.6/16)
68
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 DLG 70 (Rev.6/16)
69
LEASE -PURCHASE SUPPLEMENTAL SCHEDULE TO THE
ADOPTED BUDGET (29-1-103(3)(D), C.R.S.
BUDGET YEAR 2021
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
2021 $
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:
70
Capital
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
2021 - 2025 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 2021 through 2025 totals approximately $13 million.
The 2021 budget includes funds to construct a library / innovation center in Greeley, a library in
Kersey, and expand, remodel, and improve district -owned facilities. Funding will be from 2021
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 2021
recommended budget. Projects included in the subsequent years (2022-2025) 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 2021 year.
72
CAPITAL IMPROVEMENT PROGRAM
Location/Item Description
RTU1, RTU2, RTU3, RTU4
Staff Room Doors
Hot water system pump in boiler room
16,000
2021 2022 2023 2024 I 2025
$ 10,840
$ 474,000
Staff Room Doors
P-2 Hot water system pump
$ 10,840
Total
New Tech Eqpt (Computer, Phone, Server..
Repair, replacement & new equipment
DSS Water Heater
DSS RTU 5, 6,7, and 8
Carpet replacement
DHWP-1 Domestic hot water recirculation pump
CU1 Condensing Unit IT Room
Special projects (Facilities)
Special projects (IT)
RTU-1 and 2
Total
Total
RTU1, RTU2, RTU3, RTU4, RTU5
Meeting Room Carpet
2 Pumps for hot water system
3 Exhaust fans
Total
Library and Innovation Center
Kersey Library
Grover
Total
Grand Total
10,840 $
159,000 $
$ 50,000
$ 2,000
$ 8,000
$ 65,000 $ 10,000 $ 10,000
$ 30,000 $ 50,000 $ 50,000
16,000
16,000 $
16,000 $
30,000 $ 30,000 $ 30,000 $ 30,000
$ 70,000 $ 70,000
$ 8,000
$ 56,000
$ 10,000
$ 10,000
$ 70,000
$ 50,000
$ 70,000.
$ 50,000
314,000 $ 160,000 $ 224,000 $ 160,000 $ 160,000
474,024
$ 7,391
$ 7,391 $ 206,000
22,000 $
$ 6,000,000
$ 700,000
$ 350,000
$ 32,000
$ 7,400
$ 39,400
$ 4,000,000
$ 7,050,000 $ 4,000,000 $
$ 160,000
$ 634,000
$ 7,415,071 $ 4,856,024 $ 279,400
$
73
CAPITAL IMPROVEMENT PROGRAM
New Computers & Other Technology:
IT projects
Repair, replacement & new equipment
Repair, replacement & new equipment Collection Resources
$ 30,000
$ 159,000
Sub total
$ 189,000
Capital Improvements:
Greeley Library and Innovation Center
Kersey Library
Grover Library
Carbon Valley improvements
Farr improvements
DSS improvements
Centennial Park improvements
Riverside improvements
$ 6,000,000
$ 700,000
$ 350,000
$ 10,840
$ 7,391
$ 125,000
$ 10,840
$ 22,000
Sub total
$ 7,226,071
Total Capital outlay
$ 7,415,071
Equip/furniture > $5k
New Computers & Other Technology
Capital Improvements
$ 189,000
$ 7,226,071
$ 7,415,071
Equip/furniture > $5k
New Computers & Other Technology _
Capital Improvements
74
01-xxxx-50-01 Board of Trustees
6220 • Minor Equipment/Furniture <$5k
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
1,321
86
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
4,244
413
2,600
2,600
2,600
6396 • Meetings
1,197
666
2,000
2,000
2,100
6397 • Out -of -House Training & Conferences
1,145
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
7,907
1,165
5,500
5,500 5,500
76
01-xxxx-50-02 Executive Director
6220 • Minor Equipment/Furniture <$5k
Actual
Adopted and
2021 2022
150
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
780
142
6250 • Bib Processing Supplies
6310 • Postage
6320 • Printing
6340 • Memberships
669
385
360
860 360
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
6,059
1,605
1,500
3,878 2,000
6396 • Meetings
57
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
7,565
2,132
2,760
5,638 3,410
77
01-xxxx-50-03 Associate Directors
yr1 °"
N �R^L 1L M t GeAt1 G'+
.. z«b $._-._
fQ
Y
u
1.
6220 • Minor Equipment/Furniture <$5k
50
50
100
6236 • Janitorial supplies
6249 • Operating supplies
8
140
75
375
225
6250 • Bib Processing Supplies
6310 • Postage
6320 • Printing
6340 • Memberships
515
150
500
830
450
6345 • Public Relations
6358 • Programs
4
37,336
120,000
92,000
114,000
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
1,000
(531)
25,000
30,500
30,000
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
1,752
1,122
2,358
2,300
1,335
6396 • Meetings
146
220
75
75
6397 • Out -of -House Training & Conferences
6480 • Software
6495. Other Expense
670
5,000
3,500
5,000
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
3,279
39,033
153,203
129,630
151,185
78
01-xxxx-10-00 Centennial Park
6220 • Minor Equipment/Furniture <$5k
9,534
8,430
2,600
6,100
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
12,600
5,049
18,000
16,000
18,000
6250 • Bib Processing Supplies
6310 • Postage
36
133
155
352
6320 . Printing
6340 • Memberships
195
70
500
300
500
6345 • Public Relations
6358 • Programs
6362 • Electric
33,502
13,664
42,094
42,641
44,773
6364 • Water and sewer
6365 • Natural gas
3,355
3,125
1,075
2,262
3,074
3,997
3,117
4,155
3,242
4,322
6367 • Phones
6369 • Disposal Services
7,179
2,407
4,080
4,273
4,443
6379 • Professional Contracts
6,450
53,988
53,988
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
495
500
500
500
6387 • Repair, maint., replacement / computer
6388 . Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
1,127
33
1,150
863
1,998
6395 • In -House Training
6396 • Meetings
480
119
420
240
240
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 . Equipment Rentals
6952 • Equip/furniture-over $5000
6,627
6954 New Computers & Other Technology
6980 - Capital improvements
Tota I
3,700
81,955
31,129
136,366
128,832
84,470
79
01-xxxx-15-00 Farr
, -I
Actual
2019
YTl3
63032020
20
Planned
. 2022
6220 • Minor Equipment/Furniture <$5K
7,600
845
7,150
4,820
1,000
6236 • Janitorial supplies
6249 • Operating supplies
9,295
2,544
11,430
10,500
10,000
6250 • Bib Processing Supplies
6310 • Postage
100
100
100
6320 • Printing
6340 • Memberships
120
250
150
150
6345 • Public Relations
6358 • Programs
6362 • Electric
49,864
20,837
60,633
61,466
64,540
6364 • Water and sewer
13,912
3,375
10,314
10,449
10,867
6365 • Natural gas
7,896
4,038
11,630
11,913
12,389
6367 Phones
6369 • Disposal Services
4,816
2,094
4,246
4,414
4,590
6379 • Professional Contracts
1,027
377
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
13,100
6394 • Travel and Mileage
515
522
261
261
6396 • Meetings
197
39
250
200
200
6397 • Out -of -House Training $ Conference
37
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
5,800
6954 • New Computers & Other Technology
6980 - Capital improvements
Total
95,279
34,149
126,585
105,433
105,257
80
01-xxxx-20-00 Carbon Valley
8
pease me
# 1
1 ®�
�{i
AW
f 021
R�
� Q2do
6220 • Minor Equipment/Furniture <$5k
7,319
30,500
14,500
6221 • E -book Readers
6224 - CVRL Foundation Purchases
6236 • Janitorial supplies
6249 • Operating supplies
11,936
3,999
15,200
14,770
14,770
6250 • Bib Processing Supplies
6310 • Postage
26
85
85
6320 • Printing
6340 • Memberships
409
650
400
400
6345 • Public Relations
6358 • Programs
6362 • Electric
42,124
12,906
45,804
46,320
48,636
6364 • Water and sewer
12,210
2,022
3,253
3,334
3,467
6365 • Natural gas
8,205
9,063
7,794
8,428
8,766
6367 • Phones
6369 • Disposal Services
8,194
3,881
6,480
6,790
7,062
6379 • Professional Contracts
1,064
11,000
5,900
5,900
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement/ computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
2,000
10,000
10,000
6394 • Travel and Mileage
3,839
443
4,025
2,588
2,588
6396 • Meetings
568
106
404
404
404
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
97,868
32,446
135,110
113,519
92,078
81
01-xxxx-30-00 Lincoln Park
V, (
I l,i
(}
� f3't�s'
„..
se
}
6220 • Minor Equipment/Furniture <$5k
6,857
157
12,132
5,550
5,540
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
9,309
1,044
12,000
11,370
13,000
6250 • Bib Processing Supplies
6310 • Postage
7
100
100
152
6320 • Printing
6340 • Memberships
145
250
200
200
6345 • Public Relations
6358 • Programs
6362 • Electric
12,389
5,534
13,587
13,859
14,552
6364 • Water and sewer
1,219
1,149
755
770
801
6365 • Natural gas
3,075
2,161
1,430
1,581
1,645
6367 Phones
6369 • Disposal Services
2,852
995
745
825
858
6379 • Professional Contracts
55,224
12,624
59,724
60,400
60,400
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
2,000
500
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
230
17
440
461
523
6396 • Meetings
288
350
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
91,588
23,688 103,513
95,811
98,031
82
01-xxxx-35-00 LINC - Library INnovation Center
6220 • Minor Equipment/Furniture <$5K
6236 • Janitorial supplies
6249 • Operating supplies
6250 • Bib Processing Supplies
6310 Postage
6320 • Printing
6340 • Memberships
6345 • Public Relations
6/30/2020
13,500
100
250
6358 • Programs
6362 • Electric
55,320
64,540
6364 • Water and sewer
2,805
3,242
6365 • Natural gas
6367 • Phones
10,721
12,389
6369 • Disposal Services
6379 • Professional Contracts
4,414
4,590
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
6396 • Meetings
6397 • Out -of -House Training $ Conferences
6480 Software
522
200
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
73,260
100,493
83
01-xxxx-40-00 MOVE
I;% `av fi n
?-.tom 9'.•
."
S
20
YYTl!44
6I80I 0 Q
'5 _ ..a
:
` /
p P
' 2022
6220 • Minor Equipment/Furniture <$5k
3,291
3,212 5,000
2,000
5,000
6236 • Janitorial supplies
6249 • Operating supplies
17,991
4,929 11,500
17,900
7,855
6250 • Bib Processing Supplies
6310 • Postage
1
250
250
250
6320 • Printing
6340 • Memberships
637
252 1,100
1,100
1,100
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 Professional Contracts
10,839
8,120 22,978
42,978
20,995
6380 • Gasoline, Motor Oil, Lubricants
9,471
1,611 13,500
14,000
16,000
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
9,237
4,015 12,000
20,500
11,000
6385 • Repair maint. - office equipment
200
200
200
6387 • Repair, maint., replacement/ computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
15,053
1,782 19,000
8,600
6,000
6396 • Meetings
1,571
196 1,800
300
300
6397 • Out -of -House Training & Conferences
110
6410 • Books
6480 • Software
6495 • Other Expense
6510 • Insurance
652O • Equipment Rentals
6940 • Improvement to Buildings
6952 . Equip/furniture-over $5000
289,461
16,000
6954 • New computers & other technology
6980 - Capital improvements
Total
357,662
24,117 103,328
107,828
68,700
84
01-xxxx-71-00 Erie
6220 • Minor. Equipment/Furniture <$5k
6,762
4,381
7,250
5,000
12,000
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
11,372
2,330
13,000
13,000
12,000
6250 • Bib Processing Supplies
6310 • Postage
40
100
100
150
6320 • Printing
6340 Memberships
299
455
455
455
6345 • Public Relations
6358 • Programs
6362 • Electric
23,962
10,655
34,876
37,067
38,921
6364 • Water and sewer
7,081
2,000
6,515
7,047
7,329
6365 • Natural gas
3,976
1,637
5,470
6,422
6,679
6367 • Phones
6369 • Disposal Services
1,653
522
1,326
1,368
1,422
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
8,585
1,310
5,200
2,000
6,000
6396 • Meetings
6397 Out -of -House Training & Conferences
165
23
700
200
700
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
63,895
22,858
74,892
72,659
85,656
85
01-xxxx-72-00 Kersey Library
,Ii
r Actual
2 9
YTD
6/30/2020
20
Adopt es
2021
I °.
6220 • Minor Equipment/Furniture <$5k
2,043
1,424
5,400
4,000
1,000
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
563
126
4,200
3,400
4,325
6250 • Bib Processing Supplies
6310 • Postage
104
37
105
6320 • Printing
6340 • Memberships
150
100
100
6345 • Public Relations
6358 • Programs
6362 • Electric
3,825
4,500
4,725
6364 • Water and sewer
2,613
2,665
2,772
6365 • Natural gas
595
700
728
6367 • Phones
6369 • Disposal Services
330
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 • Travel and Mileage
274
447
237
224
6396 • Meetings
230
80
230
6397 • Out -of -House Training &Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6530 • Lease / Rental expense
7,800
6952 • Equip/furniture-over $5000
6954 • New computers and other technology
6980 - Capital improvements
Total
2,880
1,550
25,894
16,549 I
15,064
86
01-xxxx-73-00 Riverside Library & Cultural Center
4P1I*tt11MJPUPExpense
6,320
223
9,250
5,850
5,500
6220 • Minor Equipment/Furniture<$5k
6236 • Janitorial supplies
6249 • Operating supplies
10,755
2,110
12,200
11,200
12,000
6250 • Bib Processing Supplies
6310 • Postage
129
11
135
134
135
6320 • Printing
6340 • Mlemberships
492
65
400
400
400
6345 • Public Relations
6358 • Programs
6362 • Electric
21,924
3,042
16,383
16,626
17,458
6364 • Water and sewer
3,431
253
6,754
2,633
2,739
6365 • Natural Gas
5,909
1,367
6,838
7,029
7,311
6367 • Phones
6369 • Disposal Services
1,708
625
2,234
2,334
2,427
6379 • Professional Contracts
128
25,792
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
337
102
800
400
400
6387 • Repair maint. - computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
2,088
247
2,170
1,102
2,203
6395 - In House Training
6396 • Meetings
280
58
446
348
344
6397 • Out of House Training & Conferences
6410 - Books
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6952 • Equip/furniture-over $5000
6954 • New computers and other technology
6980 - Capital Improvements
Total
53,501
8,103
57,610
48,056
76,709
87
01-xxxx-74-00 Grover Access Point
PII tl 4�1�!ryyj t}{�.�,,�,$%5q)� -
�ea*A �Y'3 UII��I N4!AN n l t
ysp
u-`penm7 AV{�®* "� �
Actual
, '4
ab.,m-,
T
�!1'
' "� 16,'.'6 id{J(
t
"x-"'
�1�
g
.._
�yy � H
q� a
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
1,600
6364 • Water and sewer
300
300
6365 • Natural gas
1,000
1,200
6367 • Phones
6369 • Disposal Services
200
250
6379 • Professional Contracts
17,000
17,100
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
6396 • Meetings
6397 • Out -of -House Training & Conferences
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
-
-
-
20,000
20,450
88
01-xxxx-50-51 Administration
41 i -��+' 4 1 ,17t S I) ho I is 1
I, ,. GN ,,,- II p d� LA0 nun
ctIv§ual 01 9
/ pf a '
o>
m
s - 0.
Jr
A-
� �2 F
6136 - Workers' Compensation
41,202
53,200
87,000
83,400
85,000
6205 - Bank Service Charges
6220 • Minor Equipment/Furniture <$5k
459
1,000
6236 • Janitorial supplies
6249 • Operating supplies
9,257
9,698
5,500
7,500
7,500
6250 • Bib Processing Supplies
6310 • Postage
5
300
50
50
6320 • Printing
6340 • Memberships
1,238
1,238
6362 • Electric
22,335
11,631
23,648
25,319
26,585
6364 • Water and sewer
6,051
1,747
4,558
4,859
5,054
6365 • Natural gas
3,194
2,801
5,383
6,137
6,382
6367 • Phones
6369 • Disposal Services
8,053
4,290
7,861
8,733
9,082
6378 - High Plains RLSS Courier
6379 • Professional Contracts
50,777
19,856
42,000
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 • Travel and Mileage
6395 - In -House Training
6396 • Meetings
508
67
6397 . Out -of -House Training & Conferences
6398 - Treasurer's fee
500,808
416,315
701,500
700,000
475,000
6410 - Books
6425 - Periodicals
6480 • Software
6495 • Other expense
50
28
6510 • Insurance
70,617
84,339
92,000
99,065
99,000
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
123,541
Total
838,095
605,210
970,750
972,263
750,853
89
01-xxxx-50-53 Community Relations and Marketing
t� �
1FTD
6i•30
1Bt �
'a �mfiu;
►�
2021
,.P ann i
2
6220 • Minor Equipment/Furniture <$5k
3,098
1,283
6,200
1,200
800
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
12,382
895
38,150
27,750
27,800
6250 • Bib Processing Supplies
6310 • Postage
23
200
200
300
6320 • Printing
9,532
1,289
18,800
22,500
24,803
6340 • Memberships
2,124
1,171
2,675
2,844
3,584
6345 • Public Relations
68,444
88,050
62,963
77,713
6358 • Programs
91,090
225
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
33,974
6,879
44,664
11,000
5,264
6380 • Gasoline, Motor Oil, Lubricants
30
4,500
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
4,000
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
2,402
101
1,250
1,250
1,700
6396 • Meetings
395
24
500
500
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
223,464
11,897
208,989
130,207
142,464
90
01-xxxx-50-54 - Information Technology and Innovation
pone
Actual
X2019
YID
6/30/2020
Budget
2020, .
Adopter
2021
i?2
6220 • Minor Equipment/Furniture <$5k
12,380
1,565
1,250
1,250
1,250
6240 - Supplies Resale - Flash Drives
6249 • Operating supplies
5,057
1,686
2,700
2,700
2,200
6250 • Bib Processing Supplies
6310 • Postage
100
100
100
6320 • Printing
125
6340 • Memberships
760
829
1,390
1,390
1,390
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
216,090
143,663
253,585
325,656
240,515
6369 • Disposal Services
316
360
500
500
6379 • Professional Contracts
24,666
20,893
28,150
34,102
40,000
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
129,745
45,827
147,162
146,400
145,026
6387 • Repair, maint., replacement/compute
401,147
123,392
353,075
464,375
391,375
6388 • Repair maint. - on-line computer
140,583
103,146
135,895
140,496
135,895
6389 ' Repair maint. - other equipment
14,352
28,843
214,500
10,000
214,500
6394 • Travel and Mileage
3,732
10
4,462
4,462
3,000
6395 - In -House Training
6396 • Meetings
273
121
150
150
150
6397 • Out -of -House Training & Conferences
182
6480 • Software
158,121
192,315
320,232
280,428
320,232
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
78,878
29,455
95,000
30,000
255,000
6980 • Capital Improvements
6985 • Lease
Total
1,186,407
692,105
1,558,151
1,442,009
1,750,633
91
01-xxxx-50-55 Human Resources
,+
e c r t� ti
Actual
2
YID
6/30/2020
p
6220 • Minor Equipment/Furniture <$5k
720
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
1,003
487
1,413
1,313
1,313
6250 • Bib Processing Supplies
6310 • Postage
8
50
50
50
6320 • Printing
603
6340 • Memberships
3,374
4,205
6,414
6,472
6,472
6345 • Public Relations
9,106
1,871
20,350
9,550
9,550
6358 • Programs
8
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
89,620
45,196
86,499
93,900
93,020
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6393 - Tuition Reimbursement
22,714
12,541
40,000
33,000
25,000
6394 • Travel and Mileage
1,832
1,400
1,400
3,250
6395 - In -House Training
44,626
16,968
76,000
15,800
23,300
6396 Meetings
341
1,000
1,000
1,200
6397 Out -of -House Conference & Meetings
79,525
31,137
101,000
43,000
52,000
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
Total
253,480
112,405
334,126
205,485
215,155
92
01-xxxx-50-56 Finance
6205 -Bank Service Charges
2,040
6220 • Minor Equipment/Furniture <$5k
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
722
700
700
700
6250 Bib Processing Supplies
6310 • Postage
1,106 800 750
750
750
6320 • Printing
6340 • Memberships
1,146 30 1,035
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
70,410 45,952 64,000
70,305
70,305
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
6394 • Travel and Mileage
809 77 450
270
270
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
75,938 47,443 69,035
75,065 75,065
93
01-xxxx-50-57 Foundation
�vk
fual
q9.
YTD
6/3012020
Budget
2020
Adopted
2021
Plant
2022
6220 • Minor Equipment/Furniture <$5k
576
37
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
379
750
500
500
6250 . Bib Processing Supplies
6310 • Postage
315
350
500
300
6320 • Printing
2,000
500
500
6340 • Memberships
945
1,810
1,180
1,180
6345 • Public Relations
2,500
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
2,222
71
840
840
840
6395 - In -House Training
6396 • Meetings
314
800
800
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
375
250
250
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
4,751
600
8,625
4,570
4,370
94
01-xxxx-50-58 Facilities Services
�t� e Account:
�iUir' �W �d romi JNW,, .-. ,,.. .. ,.+,w.,p x,�+...• -
Actual
20'19
i.
YTD
6/30/2020
r7'�at.�#`ma.,�.L Tn,.�,
Budget
2020
aar m+. § ...
d
�.., w MJ4�
Planne l"
2022
7o-,.rA �,,,,, ,
6220 • Minor Equipment/Furniture <$5k
150
3,275
1,500
1,500
1,800
6221 • E -book Readers
6236 • Janitorial supplies
42,163
21,903
47,000
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
461,580
153,542
427,520
347,300
348,300
6380 • Gasoline, Motor Oil, Lubricants
1,716
534
2,500
3,000
3,000
6382 • Repair maint. - building
280,355
120,341
478,900
350,000
205,900
6383 • Repair maint. - grounds
1,103
6384 • Repair maint. - vehicles
253
2,500
2,500
2,500
6385 • Repair maint. - office equipment
9
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
1,733
65
6394 • Travel and Mileage
5,579
1,638
6,000
8,000
8,000
6396 • Meetings
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
1,000
1,000
1,000
6940 • Improvement to Buildings
514
6952 • Equip/furniture-over $5000
37,494
44,000
6954 • New Computers & other technology
6980 • Capital Improvements
2,101,031
5,602,244
19,584,220
7,226,071
4,601,024
Total
2,895,933
5,941,289
20,596,640
7,994,871
5,227,024
95
01-xxxx-50-59 Collection Resources
F
°a 8 tly ����i���H�m � Hn d�� r
en
�����I �
c
�� ��� ����1F4
�' Ado t"
X11 X
6220 • Minor Equipment/Furniture <$5k
599
590
3,500
1,500
3,500
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
2,468
3,924
12,300
12,200
12,300
6250 • Bib Processing Supplies
137,920
46,460
205,636
180,635
205,636
6310 • Postage
30,479
6,761
33,950
32,452
34,025
6320 • Printing
116
6340 • Memberships
400
500
450
450
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
367,557
314,454
433,602
391,600
427,577
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
245
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
2,642
470
9,400
2,025
9,400
6396 • Meetings
203
500
100
500
6397 • Out -of -House Training & Conferences
6410 - Books
550,087
221,525
598,000
527,600
585,000
6425 - Newspapers & Periodicals
54,728
16,382
46,500
55,000
46,500
6430 - Ebooks
120,552
61,460
100,000
137,950
100,000
6460 - Compact Discs
33,197
8,296
45,000
38,800
45,000
6480 • Software
5,314
718
6490 - DVD/BluRay
118,875
38,795
175,000
146,900
175,000
6495 • Other Expense
6496 - Electronic resources
515,003
236,477
484,000
437,500
484,000
650O • Platform Fees
16,210
11,118
18,850
18,900
25,350
6510 • Insurance
6520 - Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
8,084
200,000
6954 • New Computers & other technology
204
60,000
159,000
6986 - Opening Day Collection
75,000
Total
1,956,3501
975,963
2,426,738
2,217,612
2,154,238
96
2021
Bud • et 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
0l=General Fund 6358=Programs 10=Centennial Park 00=No Department
1010=Centennial Park Programs
*In most instances you will not need to code for projects unless you have expenses specifically related to
an item on the project list.
98
Schedule of Budget Codes
Fund
Expense Location
00 - 0000 - ❑❑-
Location Codes
10 Centennial Park
15 Farr
20 Carbon Valley
30 Lincoln Park
35 LINC - Library INnovation Center
40 Bookmobile
50 District Support Services
70 Ault (Northern Plains)
71 Erie
72 Kersey Library
73 Riverside Library & Cultural Center
74 Grover
75 Eaton
80 Fort Lupton
85 Hudson
90 Johnstown (Glenn A. Jones)
95 Platteville
00 High Plains Library District
Department Project
❑❑ - ❑❑❑❑
Department Codes
00 None
01 Board of Trustees
02 Executive Director
03 Associate Director
51 Administration
53 Public Information
54 Information Technology
55 Human Resources
56 Finance
57 Foundation
58 Facility Services
59 Collection Development
65 Virtual Library
Program/Professional Contracts/Project Codes
Programs
1010 Centennial Park
1015 Farr
1020 Carbon Valley
1030 Lincoln Park
1071 Erie
1072 Kersey
1073 Riverside Library & Cultural Center
8001 Outreach
Projects
2012 Riverside Library & Cultural Ctr.
2013 Lincoln Park
2014 Energy Performance
3513 Interlibrary Loan system
8501 Spell Grant
6000 Tax Distribution to Member Libraries
Professional Contracts
5010 Centennial Park
5015 Farr
5020 Carbon Valley
5030 Lincoln Park
5071 Erie
5072 Kersey
5073 Riverside Library & Cultural Ctr.
8002 Outreach
99
6010 Contingency / An amount budgeted for
expenditures that cannot be foreseen and planned
for in the budget process because of an
occurrence of an unusual or extraordinary event.
6105 Third Party Health Insurance Payment /
Insurance payment for COBRA insurance
coverage.
6110 Salaries / Wages paid to employees who are
employed by the District.
6112 Life/Disability Insurance / Premium paid for
short-term and long-term, life and disability
insurance coverage.
6136 Worker's Compensation / Premium paid for
worker's compensation insurance policy to provide
medical care to employees in the case of a work
related accident.
6137 Dental Insurance / Premium paid for dental
insurance coverage as elected by employees.
6138 Medical Insurance / Premium paid for
medical insurance coverage as elected
by employees.
6139 Vision Insurance / Premium paid for vision
insurance coverage as elected by employees.
6140 Social Security / Social Security taxes paid
by the District on the employees' behalf.
6144 Retirement/401A/457 Expense / Employee
paid contribution to the 401A mandatory and 457
elective retirement plan.
6145 Legal Shield / Employee paid Legal
Services.
6146 Medicare / Federal withholding contribution
as part of social security program.
6148 Federal Unemployment Taxes / Amounts
paid by the District to provide unemployment
compensation benefits for employees.
6149 State Unemployment Taxes / Amounts paid
by the District to provide unemployment
compensation benefits for employees.
6200 Retirement — Employer Contribution /
Amount paid by District to match employees'
contribution to the 401A retirement plan.
6203 Fees — Other / Miscellaneous fees.
6205 Bank Services Charges / Fees paid for bank
services.
6220 Minor Equipment / Items costing less than
$5000, such as VCRs, projectors, televisions,
display units and typewriters.
6221 E Readers / Kindle Fires and IPads.
6224 Foundation Purchases / Items purchased
by the District that the Foundation has approved for
funding.
6236 Janitorial Supplies / Items used to clean
and supply facilities, such as floor finish, stain
remover, toilet tissue, paper towels, hand soap,
and vacuum bags.
6249 Operating Supplies / Items such as pens,
paper, tape, scissors, desk accessories, binders,
paper clips, security cases, seasonal decorations,
break room supplies, and craft supplies. Items
costing $100 and less.
6250 Tech Processing Supplies / Items
purchased for processing library collection items.
6310 Postage / Mailing costs for sending letters
and packages.
6320 Printing / Printing and copying of materials
for internal or external use.
6340 Memberships / Payment of membership
dues to professional organizations.
6345 Public Relations / Advertising expenses,
including recruitment ads, newspaper publications
and promotional items.
6358 Programs / Expenditures to promote and
conduct programs such as Summer Reading,
National Library Week and Children's Read Week.
May include prizes, arts and crafts, supplies,
decorations and refreshments.
6362 Electric / Expenditures for electrical services
provided by a public utility company.
6364 Water and Sewer / Expenditures for services
provided by public or private companies.
6365 Natural Gas / Expenditures for natural gas
services provided by a public utility company.
6367 Phones / Phone service charges paid to a
private utility company, including cell phones and
networking line connections.
6369 Disposal Services / Pick up and removal of
waste and recyclable materials.
6379 Professional Contracts / Payment for
services rendered by outside contractors
(organizations or individuals).
100
6380 Gasoline, Motor Oil, Lubricants / Expenses
for fuel and lubricants to operate District vehicles.
6382 Repair & Maintenance -Buildings / Materials
and supplies for the repair and maintenance of
District buildings. Includes light bulbs, paint,
lumber, and hardware supplies.
6384 Repair & Maintenance -Vehicles / Repair
and maintenance costs for District vehicles.
6385 Repair & Maintenance -Office Equipment /
Services, supplies and maintenance
agreements purchased to repair and maintain
office equipment, such as copy machines,
microfiche reader/printers and fax machines.
6387 Repair, Maintenance, Replacement -
Computer / Services, supplies and maintenance
agreements purchased to repair and maintain
computer equipment, such as monitors, central
processing units and printers. Also includes cost of
replacement computers.
6388 Repair & Maintenance -On-line Computer /
Cost of upkeep for the Dynix Horizon system.
6389 Repair & Maintenance -Other Equipment /
Services, supplies and maintenance agreements
purchased to repair and maintain any equipment
that is not otherwise classified.
6393 Tuition Reimbursement / Reimbursement
for classes taken by those employees continuing
their education.
6394 Travel & Mileage / Reimbursement for
mileage, parking, meals, and incidental
expenses incurred by a District employee when
conducting District business. This does not
include expenses incurred for conferences and
training.
6395 In -House Training / Costs of in-house
classes and seminars for staff needs.
6396 Meetings / Incidental expenses incurred
when hosting or attending meetings.
6397 Out -of -House Training & Conferences /
Expenses incurred for conference attendance, and
out -of -house training.
6398 Treasurer Fee / Fees paid to the county for
collection and distribution of property taxes.
6410 Books / Hardbound or softbound materials
purchased, not via a subscription.
6425 Periodicals / Printed materials purchased
with a subscription for magazines, newspapers, or
professional journals.
6430 E Books / Recorded audio materials in
cassette type form.
6460 Compact Discs / Recorded audio materials
including music in compact disk (CD) form.
6480 Software / Published software programs and
site licenses.
6490 DVD/Blue Ray / Recorded visual material in
DVD or Blue Ray format.
6495 Other Expense / Expenses not otherwise
classified.
6496 Electronic Resources / Subscription costs
for online databases.
6510 Insurance / Premiums paid for coverage of
bookmobiles, buildings, general liability and
Directors and Officers of the District.
6520 Equipment Rentals / Rental costs for
equipment rented by the District including
rentals of postage machine rental.
6952 Equipment/Furniture over $5000 /
Equipment or furniture items costing more
than $5000.
6953 RFID / Costs for the collection management
and inventory control system.
6954 New Computers & Other Technology /
Includes personal computers, monitors, printers,
and multi -functional equipment.
6980 Capital Improvements / Permanent repairs,
upgrades, remodel or improvements made to
enhance the appearance of a District building.
6985 Lease Payment / Payments made to lease
Library buildings. Debt service transfer for 2001
COPS and 2006 COPS.
6986 Opening Day Collection / Expenses
incurred in purchasing Library materials for
opening day inventory.
101
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
DO - DODO - OD - DO - ❑❑❑❑
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
0l=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.
102
Schedule of Budget Codes
Fund
Expense Location
DO - DODO - 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
❑❑ - DODD
Department Codes
00 None
01 Board of Trustees
02 Executive Director
03 Associate Director
51 Administration
53 Public Information
54 Information Technology
55 Human Resources
56 Finance
57 Foundation
58 Facility Services
59 Collection Development
65 Virtual Library
Programs/Professional Contracts/Project Codes
Programs
1010 Centennial Park
1015 Farr
1020 Carbon Valley
1030 Lincoln Park
1071 Erie
1072 Kersey
1073 Riverside Library & Cultural Center
8001 Outreach - programming
Project
2010
2013
2014
3513
8501
Riverside Library & Cultural Ctr.
Lincoln Park
Energy Performance project
Interlibrary Loan system
Spell Grant
Professional Contracts
5010 Centennial Park
5015 Farr
5020 Carbon Valley
5030 Lincoln Park
5071 Erie
5072 Kersey
5073 Riverside Library & Cultural Ctr
8002 Outreach - professional contracts
103
Fund Code
01 General Fund / for the High Plains Library District
Expenditure Codes
6205 Bank Services Charges / Fees paid for bank for funding.
6410 Books / Hardbound or softbound materials
purchased, not via a subscription.
6980 Capital Improvements / Permanent repairs, upgrades,
remodel or improvements made to enhance the appearance of a
District building.
6460 Compact Discs / Recorded audio
materials including music, in compact disk (CD) form.
6010 Contingency / An amount budgeted for
expenditures that cannot be foreseen and planned for in the
budget process because of an
occurrence of an unusual or extraordinary event.
6137 Dental Insurance / Premium paid for dental insurance
coverage as elected by employees.
6369 Disposal Services / Pick up and removal of waste and
recyclable materials.
6490 DVD/Blue Ray / Recorded visual material in DVD or Blue
Ray format.
6430 EBooks / Recorded audio materials in cassette type form.
6362 Electric / Expenditures for electrical services provided by a
public utility company.
6496 Electronic Resources / Subscription on-line databases.
6221 E Readers / Includes Kindle and Ipads.
6952 Equipment/Furniture over $5000 / Equipment or furniture
items costing more than $5000.
6520 Equipment Rentals / Rental costs for equipment rented by
the District including rentals of postage meter machines.
6148 Federal Unemployment Taxes / Amounts paid by the
District to provide unemployment
compensation benefits for employees.
6203 Fees — Other / Miscellaneous fees.
6224 Foundation Purchases / Items purchased by the District
that the Foundation has approved for funding.
6380 Gasoline, Motor Oil, Lubricants / Expenses for fuel and
lubricants to operate District vehicles.
6395 In -House Training / Costs of in-house classes and seminars
for staff needs.
6510 Insurance / Premiums paid for coverage of bookmobiles,
buildings, general liability and
Directors and Officers of the District.
6236 Janitorial Supplies / Items used to clean and supply
facilities, such as floor finish, stain remover, toilet tissue, paper
towels, hand soap, event, and vacuum bags.
6985 Lease Payment / Payments made to lease Library buildings.
Debt service transfer for
2001 COPS and 2006 COPS.
6145 Legal Shield / Employee paid Legal Services
6112 Life/Disability Insurance / Premium paid for short-term and
long-term, life and disability insurance coverage,
6138 Medical Insurance / Premium paid for medical costs for
insurance coverage as elected by employees.
6146 Medicare / Federal withholding contribution as part of social
security program.
6340 Memberships / Payment of membership dues to
professional organizations.
6396 Meetings / Incidental expenses incurred when hosting or
attending meetings.
6220 Minor Equipment / Items costing less than $5000, such as
VCRs, projectors, televisions, display units and typewriters.
6365 Natural Gas / Expenditures for natural gas services provided
by a public utility company.
6954 New Computers & Other Technology / Includes personal
computers, monitors, printers, and multi -functional equipment.
6986 Opening Day Collection / Expenses incurred in purchasing
Library materials for opening day inventory.
6249 Operating Supplies / Items such as pens, paper, tape,
scissors, desk accessories, binders, paper clips, security cases,
seasonal
decorations, break room supplies, and craft supplies. Items costing
$100 and less.
6495 Other Expense / Expenses not otherwise classified.
6397 Out -of -House Training & Conferences /
Expenses incurred for conference attendance and out -of -house
training.
6425 Periodicals / Printed materials purchased with a subscription
for magazines, newspapers, or professional journals.
6367 Phones / Phone service charges paid to a private utility
company, including cell phones and networking line connections.
6310 Postage / Mailing costs for sending letters and packages.
6320 Printing / Printing and copying of materials for internal and
external use.
6379 Professional Contracts / Payment for services rendered by
outside contractors (organizations or individuals).
6358 Programs / Expenditures to promote and conduct programs
such as Summer Reading, National Library Week and Children's
104
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.
105
2021
im
High Plains Library District
Proposed Budget
2021
Original Proposed Budget
Adjustments to Original Proposed Budget:
Adjusted property tax revenue
Adjusted distributions to members
Adjusted treasurer's fee
Adjusted state grant for libraries
Added Grover project - capital and operating
Added carpet at Farr and staff room doors at Carbon Valley and Centennial Park
Revenue
Over / (Under)
Revenues Expenditures Expenditures
39,954,770.00 34,958,926.00 4,995,844.00
5,257,816.00
4,784.00
5,257,816.00 A
1,705,636.00 (1,705,636.00) A
85,000.00 (85,000.00) A
4,784.00 B
370,000.00 (370,000.00) C
29,071.00 (29,071.00) D
45,217,370.00 37,148,633.00 8,068,737.00
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 - Added the Farr meeting room carpet ($7,391) and staff doors at Carbon Valley and Centennial Park ($10,840 for each library) to capital projects as
carryover from the 2020 budget. Those projects were not completed in 2020.
107
High Plains Library District
Long-range financial planning
Actual Actual Actual Actual Actual Budget Budget Projected Projected Projected Projected
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
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 $ 44,483,848.00 $ 43,094,586.00 $ 22,241,924.00 $ 19,909,414.00 $ 20,506,696.00 $ 21,121,897.00
1,854,124.00 2,223,820.00 2,125,055.00 2,128,161.00 2,324,831.00 2,000,000.00 1,800,000.00 1,500,000.00 1,292,800.00 1,305,728.00 1,318,785.00
157,228.00 209,436.00 278,255.00 738,244.00 1,151,723.00 190,000.00 190,000.00 100,000.00 41,040.00 24,624.00 14,774.00
349,391.00 239,651.00 180,062.00 255,915.00 182,317.00 708,393.00 132,784.00 125,000.00 90,831.00 91,740.00 92,658.00
Total Revenue 29,242,686.00 37,895,872.00 29,530,935.00 30,604,925.00 37,155,343.00 47,382,241.00 45,217,370.00 23,966,924.00 21,334,085.00 21,928,788.00 22,548,114.00
Salaries and Benefits
Distribution to Member Libraries
Other Operating Expenditures
Capital Expenditures
Transfer for Debt Service
Increase (Decrease) in Fund Balance
Beginning Fund Balance
Ending Fund Balance
8,689,179.00 9,169,139.00 8,987,418.00 9,402,408.00 10,220,963.00 12,888,443.00 12,978,971.00 13,398,500.00 14,785,531.00 15,409,091.00 16,063,960.00
6,529,173.00 9,438,503.00 6,227,241.00 6,083,007.00 7,730,409.00 10,097,211.00 10,288,265.00 5,048,608.00 6,806,530.00 6,942,661.00 7,150,940.00
5,052,782.00 5,893,749.00 4,958,090.00 5,189,945.00 5,898,675.00 7,005,795.00 6,391,326.00 6,276,901.00 7,901,503.00 8,206,677.00 8,524,778.00
108,638.00 370,588.00 53,149.00 1,588,720.00 2,236,239.00 20,005,020.00 7,490,071.00 4,856,024.00 279,400.00 160,000.00 634,000.00
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 49,996,469.00 37,148,633.00 29,580,033.00 29,772,964.00 30,718,429.00 32,373,678.00
6,770,152.00 3,156,607.00 8,200,821.00 7,243,818.00 10,945,516.00 (2,614,228.00) 8,068,737.00 (5,613,109.00) (8,438,879.00) (8,789,641.00) (9,825,564.00)
12,972,517.00 19,742,669.00 22,899,276.00 31,100,097.00 38,343,915.00 49,289,431.00 46,675,203.00 54,743,940.00 49,130,831.00 40,691,952.00 31,902,311.00
19,742,669.00 22,899,276.00 31,100,097.00 38,343,915.00 49,289,431.00 46,675,203.00 54,743,940.00 49,130,831.00 40 691 952.00 31 902 311.00 22,076,747.00
Notes and Assumptions: Significant decrease in revenue expected in 2022 - approximately 50%. Slow property tax revenue recovery, approximately 3% for 2023 to 2025. Mill levy for operations continues at 3.177.
Minimal capital outlay after 2022. No staff addtions are planned for 2021 and limited, if any, staff addtions through 2022. Minimal staff additions for 2023 to 2025.
108
High Plains Library District
Assessed and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
(in thousands of dollars)
Levy Vacant Residential Commercia Industrial Natural
Year Land Property 1 Property Property Agricultural Resources Oil & Gas
2009 80,401
2010 76,597
2011 59,313
2012 55,684
2013 49,578
2014 46,605
2015 55,985
2016 48,576
2017 65,994
2018 57,708
2019 76,518
2020 66,708
State
Assessed
Total
Taxable
Assessed
Value
Assessed
Value as a
Estimated Total % of
Actual Direct Tax Actual
Taxable Value Rate Value
923,754 601,990 144,788
935,623 612,171 191,689
893,155 600,970 207,560
902,490 637,249 279,787
897,581 613,627 325,483
915,284 620,508 430,782
1,146,858 655,020 525,734
1,192,400 677,672 680,033
1,413,932 764,517 795,317
1,460,074 785,202 822,019
1,789,785 959,571 938,681
1,846,452 988,053 1,217,340
Source: Weld County Assessor's office
93,731
93,792
109,046
111,959
132,082
138,769
168,228
172,787
197,001
199,744
190,691
195,667
14,798
11,881
12,221
11,555
14,056
14,625
18,440
18,187
18,605
22,062
25,222
25,995
109
2,728,330
1,593,865
2,338,283
3,225,865
3,750,013
5,544,193
7,374,473
4,708,785
4,369,798
6,338,480
9,194,058
8,297,234
520,780
573,725
593,893
625,554
678,356
710,011
740,461
771,524
813,039
814,026
893,660
1,036,480
5,108, 572
4,089,343
4,814,441
5,850,143
6,460,776
8,420,777
10, 685,199
8,269,964
8,438,203
10,499,315
14, 068,186
13,673,929
19, 995, 658
19,166,061
19,664,487
21, 467, 579
22, 463, 026
25,523,496
31,560,980
29, 936, 864
35, 327, 035
38, 645, 508
48,245,043
49,819,777
3.249
3.249
3.249
3.249
3.249
3.249
3.249
3.249
3.249
3.249
3.177
3.177
25.548%
21.336%
24.483%
27.251%
28.762%
32.992%
33.856%
27.625%
23.886%
27.168%
29.160%
27.447%
High Plains Library District
Property Tax Levies and Collections
Last Ten Fiscal Years
(amounts expressed in thousands)
Collections
Total Tax Levy Collected within the Fiscal Year of in
Levy Collect for the Levy Subsequent Total Collections to Date
Year Year Fiscal Year 1 Tax Amount 2 Percent of Levy Years 3 Tax Amount Percent of Levy
2008 2009 13,321 13,255 99.5%
2009 2010 16,934 16,874 99.6%
2010 2011 13,609 13,581 99.8%
2011 2012 15,880 15,832 99.7%
2012 2013 19,074 19,023 99.7%
2013 2014 21,063 21,038 99.9%
2014 2015 27,320 26,882 98.4%
2015 2016 35,255 35,223 99.9%
2016 2017 26,930 26,962 100.1%
2017 2018 27,390 27,515 100.5%
2018 2019 33,949 33,870 99.8%
Source:
1 Final Budget
2 YTD Treasurer's Tax Distribution
3 Not available for years not shown
110
66 13,321 100.0%
60 16,934 100.0%
- 13,581 99.8%
15,832 99.7%
19,023 99.7%
21,038 99.9%
- 26,882 98.4%
35,223 99.9%
26,962 100.1%
27,515 100.5%
33,870 99.8%
High Plains Library District
Principal Taxpayers
December 31, 2019
2019
Percentage
of Total
Taxable
Taxable Assessed
Assessed Value Rank Value
Kerr-Mcgee Oil & Gas Onshore LP
Noble Energy Inc.
Encana Oil & Gas (USA) Inc
PDC Energy Inc
Extraction Oil & Gas LLC
Crestone Peak Resources, LP
Highpoint Operating Corporation
SRC Energy Inc.
Whiting Oil and Gas
Bonanza Creek Energy Inc.
Great Western Oil & Gas Co LLC
Rocky Mountain Energy Center
Public Service Company of Colorado (Xcel)
Colorado Interstate Gas Co.
Petroleum Development Corp.
Merit Energy
DCP Midstream LP
Source: Weld County Assessor
2,495,933,180 1
1,678,837,020 2
1,204,386,250
550,573,520
548,413,490
543,650,140
479, 679, 550
342,550,680
271,755,400
270,072,220
3
4
5
6
7
8
9
10
17.74%
11.93%
8.56%
3.91%
3.90%
3.86%
3.41%
2.43%
1.93%
1.92%
$ 8,385,851,450 59.61%
111
2010
Percentage
of Total
Taxable
Taxable Assessed
Assessed Value Rank Value
454,815,910
720,128,640
126, 332, 820
2
1
3
123,154,770 4
109,467,550 5
66,745,500 6
56,192,010 7
55,180,600 8
50,342,200 9
38,338,500 10
11.38%
18.02%
3.16%
3.08%
2.74%
1.67%
1.41%
1.38%
1.26%
0.96%
$1,800,698,500 45.05%
High Plains Library District
Demographic and Economic Statistics
Last Ten Fiscal Years
High Plains Total
Library District Weld County Personal Income Per Capita Unemployment
Year Patron Population Population ($ billions) Income Rate
2009 237,214 251,220 7.38 27,788 8.16%
2010 235,511 252,825 7.07 28,503 9.80%
2011 236,815 254,759 6,93 27,186 9.10%
2012 240,898 263,691 7.76 25,233 8.70%
2013 245,989 263,691 8.35 29,986 6.70%
2014 251,308 269,785 8.35 31,657 3.90%
2015 257,157 274,487 8.35 27,047 3.80%
2016 259,688 284,876 8.35 42,787 2.60%
2017 268,307 296,397 11.20 42,701 3.40%
2018 270,901 304,435 12.50 44,080 2.70%
2019 280,771 314,305 14.50 46,172 2.30%
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.
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.
112
High Plains Library District
Principal Employers - Weld County
December 31, 2019
2019 2010
Percentage Percentage
of Total of Total
County County
Employees Rank Employment Employees Rank Employment
JBS Swift Beef Company
Banner Health: Northern Colorado Medical Center
Vestas
Greeley Evans School District 6
University of Northern Colorado
Weld County Government
State Farm Insurance Companies
City of Greeley
Halliburton Energy Services Inc.
UC Health
Anadarko Petroleum
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
4,590 1 2.78% 4,500 1 3.81%
3,640 2 2.20% 2,141 2 1.81%
2,810 3 1.70% 1,060 7 0.90%
2,200 4 1.33% 1,877 3 1.59%
1,717 5 1.04%
1,615 6 0.98% 1,372 5 1.16%
1,200 7 0.73% 1,300 6 1.10%
1,100 8 0.67% 847 9 0.72%
1,030 9 0.62%
1,030 10 0.62%
10 0.00%
1,600 4 1.35%
540 10 0.46%
874 8 0.74%
20,932 12.66% 16,111 13.63%
144,358 87.34% 102,087 86.37%
165,290 100.00% 118,198 100.00%
113
Preliminary
for Weld County
NJ 700,000
600,000
a. 500,000
400,000
300,000
200,000
100,000
254,230
2010
331,895
425,999
2025
YEA
Forecast
550,178
2040 2045
678,612
114
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.
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.
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.
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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.
Comprehensive Annual Financial Report (CAFR) — 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.
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.
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Deficit — The excess of an entity's liabilities over its assets or the excess of expenditures or expenses
over revenues during a single account 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.
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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.
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 — Something to be accomplished in specific, well-defined, and measurable terms
and that is achievable within a specific time frame.
Performance Measure — Data collected to determine how effective or efficient a program is in achieving
its objectives.
Program — A group of related activities performed by one or more organizational units for the purpose
of accomplishing a function for which the government is responsible.
Prospector — A consortium of public and academic libraries which share their materials through an
online catalog ordering system.
Purpose — A broad statement of the goals, in terms of meeting public service needs, that a department
is organized to meet.
Reserve — An account used either to set aside budgeted revenues that are not required for expenditure
in the current budget year or to earmark revenues for a specific future purpose.
Reserved Fund Balance — Those portions of fund balance that are not appropriable for expenditure or
that are legally segregated for a specific future use.
Revenue — Sources of income financing the operations of government.
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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
ESL English as a Second Language
FDIC Federal Deposit Insurance Corporation
GAAP Generally Accepted Accounting Principles
GFOA Government Finance Officers Association
HPLD High Plains Library District
HR Human Resources
ILL Interlibrary Loan
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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
SAS Signature Author Series
SDA Special District Association
SRA Summer Reading Adventure
STEM Science, Technology, Engineering, and Math
TABOR Colorado Taxpayers Bill of Rights
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