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HomeMy WebLinkAbout20184079.tiffhighplains hrar} District Finance Department 2650 W. 29th Street Greeley, Colorado 80631 Annual Budget 2019 Adopted December 10, 2018 Board of Trustees Kenneth Poncelow, Chairman Mary Heberlee, Vice Chairman Bob Grand, Secretary/Treasurer George Conger John Damsma Rosalie Martinez Joyce Smock 2018-4079 Cornmt.)6Co.kcAS cc.:cc &4 w ,cscow> LI000a 1201la %2I1i,/i8 high ..1ai s Lbrary District Administrative Office 2650 W. 29th Street Greeley, CO 80631 District Support Team Dr. Matthew Hortt, Executive Director Tony Brewer, Associate Director of Branch Services Elena Rosenfeld, Associate Director of Community Engagement Eric Ewing, Associate Director of Human Resources and Facilities Kelli Johnson, Community Relations and Marketing Manager Susan Staples, Information Technology and Innovation Manager Jordana Vincent, Collection Resources Manager Natalie Wertz, Finance Manager Abby Yeagle, Foundation Director Manaciers Melissa Beavers, Centennial Park Library Marjorie Elwood, Carbon Valley Regional Library Rosa Granado, Outreach Rita Kadavy, Riverside Library and Cultural Center Joanna McNeal, Erie Community Library Cindy Osborne, Lincoln Park Library Charlene Parker, Farr Regional Library I \Ci utRC Assisiant sally Webb Executive Director Board of Trustees Dr. Matthew Horn High Plains Library District Organizational Chart Foundation Board Collection Resources Manager I >►ti.ut.t \ ntcc 1is Matenals Supervisor arrillc> aterialc Assistant Digital Collections Librarian t.1m►c I tAken Interirt►rar. l oan and Prospector lupcn uor �I•,u,r►t l•IQI1r (d►1k� liamc► ►n t .It►Irn..a► t Associate Director of Branch Services ()I1‘ tiicAc:•t Ribluigraphrc ��k•, I,t!:ct Britian' Becker r Iran: h 4•r : t,r, „ I heresa Ilepl.er Meghann I rtmei I n►►I♦ It uge iiibh ngrapht. Services acrid ksk Kulp I ►tn I Oct,I Associate Director of Conununit'. Engagement I lulu K, ►sc•nic•k! Manager of IT & Innovation ,u,.►ti �t.tl>Ic, IT lnfrastructtur F nginerrc •\I1t. R.t1}yI I: r►nrte-r 1ullt\.►[1 I I Technicians Mart ti% 1►•Ih� I 1k Misfile ' ►u»► ►UI I fiag.rla library Process & Inttwmatron \ l► n t -c ntcnt Cper►,t h z t I$jrb igJ;i • 1'► t>rk'I r ! inane Manager \at ltc' 11': ►t: I Accounting Technician I .t\ tMitt' i f Asuciatc Director ill [Inman Resources and Facilities Ilk I‘t►n;; JEacilities Manager ILI.:\►cllanc> I 1 r I acilna l rc hnicijn flier\ I I ishcr egiiI Main) M.t s solid l'ustt)dtul Matt ILNsita Iluitlh 111 Training Specialist from I'arl,ti Pr,ij c•nztc W`Ihon I I Foundation Dim tin Abby Yeagle Table of Contents Budget Message Letter to the Board 7 Roles and Service 12 Branch Services Carbon Valley Regional Library 13 Centennial Park Library 13 Erie Community Library 13 Farr Regional Library 13 Kersey Library 14 Lincoln Park Library 14 Riverside Library and Cultural Center 14 Department of Community Engagement Outreach Department 15 Community Relations and Marketing Department 16 District Support Services Collection Resources Collection Development 18 Interlibrary Loan 18 Bibliographic Services 18 Materials Coordination 18 Finance Department 18 Human Resources and Facilities Department 19 Information Technology Department 19 HPLD Foundation and Development 19 2019 District Budget Budgeted Revenue and Expenditures 21 Weld Library Finance Corporation Debt Service Fund 24 2019 Budget Summary 25 Resolution to Adopt Budget 29 Resolution to Appropriate Sums of Money 31 Resolution to Set Mill Levies, Weld County 32 Certification of Tax Levies, Weld County 33 Resolution to Set Mill Levies, Boulder County 37 Certification of Tax Levies, Boulder County 38 Lease -Purchase Schedule 42 Capital Improvement Program Narrative 44 Item Description by Location 45 Department Budgets Board of Trustees 48 Executive Director 49 Associate Directors 50 Centennial Park Library 51 Farr Regional Library 52 Carbon Valley Regional Library 53 Lincoln Park Library 54 Outreach Services 55 Erie 56 Kersey 57 Riverside Library and Cultural Center 58 Administration 59 Community Relations and Marketing 60 Information Technology and Innovation 61 Human Resources 62 Finance 63 Foundation 64 Facilities Services 65 Collection Resources 66 Budget String Coding Numeric Sort 68 Alpha Sort 72 2019 Budget Message 'pp • highplajn.s ct December 10, 2018 Dear Board of Trustees and High Plains Library District Taxpayers: Administration 2650 \y29'h Street et (;reeky CO 80631 Phone: (!70) 30643 330 Fax: (f)70) .506-83,5j It is our pleasure to submit to you our 2019 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: Connecting our communities to information, inspiration and entertainment for life. Our Vision: To build a solid reputation, increase overall participation, and unite residents by being so connected to communities that the library: • Becomes everyone's first and best choice for life-long learning. • Is seen as a necessary and important community asset. • Is a community destination and gathering place. 7 highpans brar)' I)i,trict • Our Values: Administration 2(,.5() NV. 20th Stieet ( reek ( ( ) 80631 Phone: (970) .506-8350 Fax: (970) .506-835 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 Customers - 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. • 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. 8 • high lams l Library District Overview . dtnittistr• dou 26.30 NV. 1T(Yh sttctt (;rerley (O 80631 'licmc: (970) .;u6. 5.30 Fax: (970) .S01-8.551 This budget will support the High Plains Library District in achieving its mission and vision by providing the necessary funding for the operation of seven branch libraries, the outreach department, six member libraries, public computing centers, and administration and support services. The budget consists of: q Summary schedules listing revenues, expenditures, beginning and ending fund balances, and transfers to the debt service fund. The 5 -year capital improvement program, plus narrative. The 2019 budget includes funds to expand the Erie Library; remodel the Carbon Valley Library; seek a permanent location for the Lincoln Park Library, seek a new location and expand the size of the Kersey Library in Kersey, Colorado; purchase a Bookmobile for Outreach; expand the District Support Services building; and maintain a quality level of library services. The budgeted general fund revenues for 2019 are $36,665,781 and the budgeted general fund expenditures for 2019 are $48,144,518. The excess of budgeted expenditures over budgeted revenues will be paid for out of the 2019 Beginning Fund Balance. The primary reason for the excess of budgeted expenditures over budgeted revenues is the amount and significance of capital projects anticipated in 2019. Next year's budgeted revenues have increased 26.04% from the 2018 budget. Budget restrictions in other expenditure areas have allowed for planning for a 3% merit increase for staff. The salary budget also includes the effect of an increase in the minimum wage that will become effective January 1, 2019. There are some planned staff additions that will allow High Plains Library District to better serve the increasing population. High Plains Library District also plans to maintain an 80% / 20% ratio of District to staff contributions for health insurance premiums. The budget includes funds to continue to participate in Prospector which allows patrons increased access to additional resources beyond the High Plains Library District collection. The major source of revenue for the District is derived from a 3.249 mill levy applied to the assessed value of portions of Weld and Boulder County properties. Property tax which includes delinquent taxes, refunds and abated taxes comprise 92.59% percent of the District's budgeted revenue for 2019 while specific ownership tax is 6.49%. The remaining .92% percent consists of fines, fees, investment earnings and miscellaneous revenues. Oil and gas Assessed Value accounts for approximately 57.55% of the District's net total taxable assessed valuation within Weld County for 2019. 9 r� //1. highulairis Library District • Property Taxes • Specific Ownership Taxes • Other Revenue .\diinuistratioit 1/ 630 \\*. I! )th�Street ` Gr et'i11t'1. ( s() ` t}0(i,-i I'liun►e: (970) .i(Ui-R.►j() Fax: (!)70) .i(►(i-S.i. i I The expenditures of the district are comprised of salaries and benefits that equal 24.57% of the budgeted expenditures, operating expenditures add an additional 12.97%, capital outlay equals 46.25%, transfers out to the debt service fund accounts for .34%, and the tax distribution to member libraries equals 15.87% of the total budgeted expenditures. The debt service fund was created to account for the lease payments due to issuance of Certificates of Participation Notes, which financed construction and improvements to buildings and major equipment purchases throughout the District, the establishment of a reserve fund for the Certificates and payment of issuance costs of the Certificates. • Salaries and Benefits • Operating • Debt Service • Member tax distributions 10 t Capital Outlay highpiainss, • Administration 26,50 \\', LS)"' Street Greeley CO 80631 Phone: 19701 500-8550 Fax: (970) 50(1-8551 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 2019 budget will be continuously evaluated to assure that funds are expended judiciously. Respectfully submitted, Dr. Matthew Hortt Executive Director Natalie Wertz Finance Manager 11 High Plains Library District Roles and Services Branch Library System BRANCH SERVICES The High Plains Library District (HPLD) serves more than 265,000 residents of Weld County and parts of neighboring counties, and covers a geographic area of almost 4,000 square miles. Our mission of connecting communities to information, inspiration and entertainment for life is carried out by our well -trained staff and through our strong collection of library materials. Currently HPLD offers more than 580,000 items to its patrons. The District strives to provide a collection that balances viewpoints across a broad spectrum of opinion and subject matter in formats suitable to a variety of learning and recreational interests and skills. Our locations offer a variety of materials including children, teen, and adult fiction and non-fiction materials in print, audio, video, and electronic formats (CDs, DVDs, e -books and downloadable audio books). The District also provides a collection of magazines, journals and newspapers, and subscribes to more than 80 paid subscription databases, most of which can be accessed from any computer with Internet access. New to the District's digital collection are Launchpad's. These pre -loaded tablets for kids are designed with a simple, easy -to -use interface, and come loaded with age appropriate games and apps. The 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. Our libraries are equipped with physical and/or mobile computer labs which staff use to teach classes to the public on a variety of computer related topics. The labs are also available to organizations to offer computer instruction to their staff or clients. When not used for classes, the labs are open to the public for research and personal computer use. In addition, each of the District's libraries provides free WiFi connectivity. As an extension of traditional service, each library hosts a variety of programming for all ages that encourages reading, literacy, education, 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 12 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 The 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 Centennial Park Library serves as a neighborhood library. The 28,000 square foot facility can hold up to 80,000 items and offers 47 public access computers. The library includes a Computer Commons with a separate area for teaching classes; a two-sided fireplace; six solar tubes illuminate the main floor; three study rooms, a community meeting room and a small conference room. In addition, the library features a unique 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 The Erie Community Library is a neighborhood library with the ability to hold up to 65,000 items. The 20,000 square foot facility provides 24 public access computers and features a living room with a fireplace, an outdoor patio, a community meeting room and designated teen area. The library also includes a unique kite-themed storytime room. The children's room in the library was dedicated as the "Lorraine David Children's Room" after Lorraine David, - an Erie resident and library advocate who established the first Erie Children's Library. Farr Regional The 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 37 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 13 study. The library offers a cafe/vending area, a flex meeting room for impromptu meetings and collaborative work, community reading and study rooms, a large children's area, a separate teen area, and numerous informal seating areas. The High Plains Library District is a member of the national Foundation Center Cooperating Collection, which provides print and electronic resources to non-profit organizations throughout Northern Colorado. Printed resources from this collection are housed at the Farr Library while the electronic resources are included in the District's online databases. The Farr Library features eight custom stained glass windows commissioned by local artist Carolyn Stuart, a fireplace with a comfortable reading area, a small conference room with a capacity of 12 people, and a large meeting room with a capacity of 70. Kersey Library In 2013, the High Plains Library District opened its first mini -branch in Kersey. Kersey Library provides 5 public access computers, copy/print/fax services, holds pick up,a collection of DVDs and Children's easy fiction books. The library shares part of its 800 square feet with the Kersey Senior Center which enhances its local charm and appeal. Lincoln Park Lincoln Park Library serves the downtown Greeley community by providing library service to the nearby communities and downtown business district. This full -service library offers public access computers, Wi-Fi, and computers with age appropriate learning activities and games for children. The library also hosts a wide variety of fun and unique programs for children, adults, and teens that encourage reading, literacy, education and cultural diversity. The library also offers a small meeting room with capacity for 40 people for training and community use. 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 has become 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. The library features four study rooms, a fireplace, plenty of casual seating, a multi -purpose room for community and library programs, and a helpful staff. The building also includes large, well-equipped meeting rooms, local history displays, a caf�, office spaces, a police sub -station, an electric vehicle charging station and an outdoor plaza which includes a new play area for children. 14 DEPARTMENT OF COMMUNITY ENGAGEMENT - AN ARM OF PUBLIC SERVICES The Community Engagement arm of public services focuses on: • Bringing services and programs to the community members outside of the walls of our facilities; • Learning about the needs and priorities of community members through market research, community assessments, and conversations; • Sharing the information learned with stakeholders within the District and appropriate external stakeholders; • Using the information learned to focus and prioritize services and experiences most important and relative to community members. • Representing the Library District at various community events. Outreach Department The Outreach Department serves as an extension of the 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 Outreach Department provides popular materials in various formats, reading readiness training, materials and services for families, and programming. These services are provided to schools, daycare centers, preschools, families, assisted living centers and senior centers in areas where economic, geographic, linguistic and other barriers hinder access to a library. Librarians are currently deployed throughout the branch system to bring services out into the community through identified organizational partners and to build bridges to connect new populations with the library facilities. Meanwhile, 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. • For this reason, we continue to grow our mobile services capacity. As of spring 2018, the Mobile Services staff operates four mobile units. One unit, a bookmobile, serves as a mobile library, carrying a collection of about 5,000 books and non -print materials to schools and neighborhoods. The second and third units provide mobile library service to early childhood facilities and senior centers by bringing carts of books and staff who host lobby stop services and programming. The units have immediate access to the entire HPLD collection. The fourth unit is a pop-up vehicle that can highlight library resources in addition to being visually intriguing at community events. This unit is run as a collaboration between Outreach and the Community Relations and Marketing Department. 15 2017 and 2018 marked a transition year for Outreach vehicles. Three vehicles were purchased in 2017 and arrived spring of 2018 - one of the older lobby stop units was replaced as it was out of warranty and needed to be replaced. A new lobby stop unit was purchased to increase service opportunities, and the new pop-up vehicle enables library promotion without impacting other services. In February 2018 a new bookmobile was purchased to replace the failing vehicle. The new bookmobile is expected to be delivered in 2019. The 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 ebook questions, sign up for programs, help with reserving a Meeting Room and much more. Community Relations and Marketing Department The Community Relations and Marketing (CRM) Department merges the functions of traditional branding and marketing with outcomes -driven customer experiences through programs. 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 District's brand ambassador, CRM represents HPLD with one voice, one message and through presenting a trustworthy presence in our community. CRM enhances the District's brand and visual presentation by identifying and supporting best practices in merchandising, establishing and maintaining partnerships and strategically identifying areas with market penetration potential for patron growth. CRM 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 changes the relationship people have with the library. The blending of targeted customer experiences, with service delivery and strong branding yield exceptional customer experiences. Programming is an extension of patron engagement and vital to the impact libraries have on their communities. As such, CRM works systematically to oversee the impact and outcome(s) of programming offered through HPLD. CRM oversees the use of the District's pop-up library. The pop-up library combines point -in -time collections with targeted customer experiences to generate a lifelong connection with the library. The vehicle itself is an F250 with a custom box that opens to display library materials available for checkout onsite. 16 CRM actively supports District -wide 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 the High Plains Library District. • Serves as the hub of all communication throughout the District. • Manages the social media presence of the 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. • Coordinates District -focused programming using outcomes -based systems thinking and measurement. • Supports local program design through legacy programming and outcomes - based systems thinking and management. 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 of Branch Services, Associate Director of Community Engagement, Collection Resources, Finance, Human Resources and Facilities, and Information Technology departments provide leadership and management services to support District operations. Collection Resources Collection Resources consists of Collection Development, Bibliographic Services, Interlibrary Loan, 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. 17 Collection Development Collection Development selects and manages the collections and resources of the branch system in accordance with the Collection Development Policies. The department, in collaboration with library managers, coordinates the management and maintenance of each library's books, magazines, and media. Digital collections include databases and the creation of Weld County histories. This centralized process provides cost effective efficiencies to build a quality collection that strives to balance district -wide collection goals with local branch needs. Interlibrary Loan Interlibrary Loan supports the educational, recreational and information needs of High Plains Library District patrons through resource sharing with other libraries. Interlibrary Loan enables all High Plains Library District libraries to provide patrons with a broad range of materials by supplementing existing collections. Interlibrary loan borrows and lends materials from various libraries throughout the United States. Bibliographic Services 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. This organization and description of materials is the foundation for other basic library services, such as circulation, materials management, collection development, and acquisitions. Materials Coordination The Materials Coordinator is the liaison between Collection Resources and Branch Services. The Materials Coordinator provides local courier oversight, debt collection management, and inventory control. The Materials Coordinator 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 which in most instances are supported by a purchase order being placed with vendors. 18 • Fiscal Reports - prepare bank reconciliations, general ledger account reconciliations, and reports for use in analyzing various financial functions of the 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. Human Resources and Facilities Department • Human Resources and Facilities is dedicated to providing a quality experience for employees and patrons. • Employees will have a quality experience by receiving fair compensation and benefits; training that provides knowledge and skill to serve patrons; and working conditions that are comfortable and safe. • Patrons will receive a quality experience through being served by highly trained and engaged employees and facilities that are attractive and comfortable. Information Technology and Innovation Department The Information Technology (IT) staff provides support for all technology related services, projects, and issues. The department oversees: • The performance and stability of equipment, applications and databases. • The purchasing, inventory, installation, system and application upgrades, backup, maintenance, troubleshooting and repair of District systems and technologies. • Monitoring warranty status and determining the replacement schedule of District IT equipment. • Contract negotiations with technology vendors for service and/or maintenance. • Budgeting for all District technology equipment and services. • Data accuracy and integrity of District centrally coordinated data. • System continuity support. • Content management support. • Continuous improvement support. • Application of best practice technology solutions. HPLD Foundation The HPLD Foundation is a separate functioning IRS -501(c)(3) not -for-profit, supporting the needs and mission of the High Plains Library District. 19 The Foundation assets and income are derived from the following activities: • Investment proceeds of the HPLD Foundation Permanent Endowment Fund. • Grant funding - mission aligned literacy, technology and programming funding from private, family, corporate, municipal and Federal grant sources. • Individual and corporate gift solicitation, including planned giving, gifts of closely held securities and capital campaign funds. • Special Events 20 2019 District Budget High Plains Library District Budgeted Revenue & Expenditures - General Fund FY 2019 ESTIMATED RESOURCES Beginning Fund Balance Estimated Revenue Property Tax Other Revenue Total Estimated Revenue TOTAL ESTIMATED RESOURCES ESTIMATED EXPENDITURES Total Operating Expenses Capital Outlay Transfers Out - Debt Service/Capital Projects Distribution to Member Libraries: Northern Plains (Ault) Eaton Ft. Lupton Hudson Johnstown Platteville TOTAL EXPENDITURES Ending Fund Balance DESIGNATION OF FUND BALANCE Operating Reserve Emergency Reserve District -wide Development Reserve Capital Improvement Reserve TOTAL ENDING FUND BALANCE 017 Actual $ 22,899,27E 26,957,237 2.573,695 29,530,935 52,430,211 13,928,126 70,531 1,104,216 386,188 868,553 2,276,520 1,733,466 344,793 617,721 6,227,241 21,330,114 31,100, 097 3,482.032 872,607 26,745,458 $ 31,100,097 2 Adopted $ 28,417,378 27,331,411 1,759,788 29, 091,199 57,508,577 16,209,1 11 8,567,350 1.1 15,750 405,254 843,716 1,784,646 1,880,109 386,123 783,159 6,083,007 31.975,218 25.533,359 4,052,278 863,709 20,617,372 $ 25,533,359 2018 Estimated $ 31,100, 097 27,268,873 2,262,029 29,530,902 60,630.999 16,066,697 3,502,350 1,115,750 435,254 843,716 1,784,646 1,830,109 336,123 733,159 6,033,007 26, 767, 804 33,863,195 4,016,674 868,500 28,978,021 $ 33,863,195 2019 Adopted $ 33,863,195 33,917,506 2,748,275 36,665,781 70.528,976 18,068,793 22.269,100 165,000 385,600 949,266 2,743,657 2,111,981 713,748 737,373 7,641,625 48,144,518 22,384,458 4,517,198 1,089,888 2,000,000 14, 777, 372 $ 22,384,458 2020 Planned $ 22,384,458 33,595,856 2.580,174 36.176,030 58.560,488 18,467,501 512,500 389,456 958,759 2,771,094 2,133,101 720,885 744,747 7,718,042 26,698,043 31,862,445 4,616,875 1,080,013 26,165,557 $ 31,862,445 21 High Plains Library District Budgeted Revenue - General Fund FY 2019 TAXES Property Taxes Weld Co. Property Taxes Boulder Co. Delinquent Taxes Refunds/Abatements Taxes Weld Co. Refunds/Abatements Taxes Boulder Co. Specific Ownership Taxes TOTAL TAXES OTHER REVENUE Fines; & Fees Earnings on Investments Grants Contributions - In Kind Miscellaneous TOTAL OTHER REVENUE TOTAL REVENUE 2017 - 201010.4. Actua dopted $ 26,532,270 424,967 4,613 2,125,055 29,086.905 89,100 278,255 65,578 11,097 444,030 $ 29, 530, 935 $ 26,844,735 486,676 57,837 1,049 1.400,000 28.790,297 65.000 150,000 62,302 15,600 8,000 300,902 2018 Estimated $ 26,843,928 424,945 178,250 2,877 1,500,000 28,950,000 70,000 425,000 62,302 15,600 8,000 580,902 $ 29,091,199 $ 29,530,902 22 2019 Adopted 33, 388, 252 529,254 30,829 489 2.380,766 36,329,590 60,000 190,000 62,591 15,600 8,000 336,191 S 36,665,781 2020 IP Planned 33,056,017 539.839 2,404,574 36,000,430 65,000 25.000 60,000 15,600 10,000 175.600 $ 36,176,030 High Plains Library District Budgeted Expenditures - General Fund FY 2019 OPERATING Salaries and wages Fringe benefits Workers' compensation Bank fees Minor equipment/furniture <$5k Janitorial supplies Operating supplies Bib processing supplies Postage Printing Memberships Public relations Programs Elec. - utilities Water & sewer Natural gas Telephones Disposal services Professional contracts Gasoline motor oil, lubricants Repair maint.- bldg Repair maint.- vehicles Repair maint.- office equip. Repair maint.- computer Repair maint.- on-line comp Repair maint.- other equip. Tuition reimbursement Travel & mileage In-house training Meetings Out -of -house training & conferences Treasurer's fee Books Newspapers/periodicals. Ebooks Compact discs Software DVD/BluRay Other expense Electronic resources Platform Fees Insurance Rent contribution -in -kind Equipment rentals Lease / rental expense TOTAL OPERATING CAPITAL OUTLAY Opening Day Collections Equipment/furn over $5000 New Computers & Other Technology Capital Improvements TOTAL CAPITAL OUTLAY TRANSFERS OUT Transfers - Debt Service Fund TOTAL TRANSFERS TOTAL CAPITAL OUTLAY & TRANSFERS Distribution to Member Libraries TOTAL DIST TO MEMBER LIBRARIES 2017 t 1 6,928.295 1,955,173 59.486 3.414 49,953 37.307 118.242 153,258 22.084 7,199 13.824 57,304 71,527 216,566 41,532 27,247 169.178 25,395 988.487 6,670 182.186 13,219 132.881 367,620 86.943 16.544 44,466 33.636 19,957 4,516 24,279 403.494 528.602 51,850 142,467 40,117 232,146 122,715 250 400.019 18,712 59,806 49.560 13,928,126 6,575 45,976 17.980 70,531 1.104,216 1,104,216 1,174,747 6,227,241 6,227,241 2018 Adopted 7,690,636 2,691,723 80,000 3,780 67,891 49,000 139,693 205.636 37.382 20.800 17,764 90,600 75,000 213,152 30,437 38,454 223.211 24,488 1,152, 890 18,500 219.172 36,500 149.677 276,125 176.895 28,100 25.000 41.378 36.200 7,783 34.300 433.787 598,000 46,500 100,000 45,000 267.887 175.000 1.750 484,000 18.850 70.000 1,000 65.170 16,209,111 800.000 190.000 7,577.350 8,567,350 1,115.750 1,115.750 9,683.100 6,083,007 6,083,007 2018 Estimated 7,690,636 2,691.723 70.000 2,750 67,891 45,000 125.000 175,000 32.000 13.000 17,764 90.000 75.000 213,152 32.000 38.454 223,211 28.000 1 152,890 18,500 240,000 20.000 145.000 260.000 176.895 20.000 25.000 47.000 36.000 8.500 36.000 433.787 550.000 70.000 100.000 45,000 267,887 175,000 1,750 484,000 18,850 70,000 34,057 16.066,697 510,000 190,000 2,802,350 3,502,350 1.115,750 1.115,750 4,618,100 6,083,007 6.083,007 2019 Adopted 8,639,109 3,110,080 80,000 2,100 94,561 49,000 140,429 159,821 39,725 19,400 18,639 96,310 84,000 221,145 31,268 39,722 253.585 25,986 1,149,213 22,500 228,752 33,000 149,462 413.975 183,881 31,600 30,000 55,643 55.000 10,717 67,600 544.850 574.500 55,000 150,000 45,000 276,010 175.000 1,750 606,000 12,850 75.000 15.610 1,000 18,068,793 299,800 160.000 21,809,300 22,269,100 165,000 165.000 22,434,100 7.641, 625 7,641,625 TOTAL EXPENDITURES 21,330,114 31,975,218 26.767,804 48,144,518 2020 Planned 9,071,063 3,265,583 85,000 2,100 52,050 49,000 146,225 205,636 37,202 19,900 18,384 82.175 79,000 232.201 32,519 41,311 223,211 26,735 1,159,016 18,500 196,400 30,500 155,156 391.375 176,895 29,000 30,000 50,438 94.500 8.782 69,300 555,747 585.000 46,500 100,000 45,000 267,887 175.000 6.750 484,500 25.350 80,000 15,610 1,000 18,467,501 70.000 442,500 512,500 512,500 7,718.042 7,718,042 26,698,043 WELD LIBRARY FINANCE CORPORATION Debt Service Fund Budget FY 2019 Beginning Fund Balance Revenues: Earnings on Investments Other Sources: Transfers In (General Fund) Actual 2017 Estimated 2018 Adopted 2019 $ 956,155 $ 957,200 $ 957,800 1,045 1,104,216 Total Revenue S2,061,416 Expenditures: Debt Service CO P's 2001 & 2006 Series Principal Interest Cash Management Fee 600 600 1,115.750 165,000 $2,073,550 S1,123,400 $ 1,020,000 $ 1,045,000 $ 1.080,000 82,716 63,750 32,400 1,500 7,000 1 1, 000 Total Expenditures 1,104,216 Ending Fund Balance 1,115,750 1,123,400 $ 957,200 $ 957,800 $ Branches i CL CP CVRL . LP Kersey RLCC 6110 Salaries 864,602 628,861 841,093 698,697 640,608 88,040 677,234 6112 Benefits 311,257 226,390 302,793 251,531 230,619 31,694 243,804 _T 6136 Workers' Compensation Total Salaries & Benefits 1,175,859 855,251 1,143,886 950,228 871,227 119,734 921,038 6000 Distribution to member libraries 6205 Bank fees 6220 Minor equipment/Fumiture 45k 6,920 5,800 5,600 8,320 12,221 5,400 6,850 6236 Janitorial supplies 6249 Operating supplies 11,430 10,300 16,081 14,600 13,000 3,400 12,200 6250 Bib processing supplies 6310 Postage 100 100 170 - 142 104 134 6320 Printing 6340 Memberships 250 405 450 400 250 100 400 6345 Public relations 6358 Programs 6362 Electric 58,134 29,322 40,708 44,066 12,940 15,528 6364 Water & sewer 10,077 3,545 2,989 3,045 726 6,713 6365 Natural gas 11,255 4,570 3,853 7,392 1,259 6,643 6367 Telephones 6369 Disposal services 4,083 1,279 3,797 6,260 628 30 2,119 6379 Professional contracts 1,160 17,420 48,996 6380 Gasoline, motor oil, lubricants 6382 Repair maint.- bldg 6384 Repair maint.- vehicles 6385 Repair maint.- office equip. 500 1,000 200 400 6387 Repair, maint., replacement / computer 6388 Repair maint.- on-line comp 6389 Repair maint.- other equip. 11,600 - 5,000 6393 Tuition reimbursement 6394 Travel & mileage 522 2,750 999 2,453 550 800 2,200 6395 in -House Training• 6396 Meetings 300 700 240 444 300 230 448 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 - 15,600 6952 Equip/furniture - over $5000 r 6,300 6940 Improvement to Buildings - '- 6954 _ 'New Computers & other technology 6985 Lease debt service 6986 Opening Day Collection 1,291,690 914,022 1,225,573 1,059,628 L 963,239 145,598 974,673 6980 Capital improvements - - Total 1 1,291,690 914.022 T 1,225.573 1,059,628 963,239 145,598 974,673 25 Branches Virtua DM To 2019 H 2020 O treat LL , .' Ad i in. , Mbr ' s . TOTAL TOTAL 6110 Salaries 1,050,003 - 3,149,971 8,639,109 9,071,063 6112 ' Benefits 378,003 - 1,133,989 3,110,080 3,265,583 6136 Workers' Compensation 80,000 80,000 85,000 Total Salaries & Benefits 1,428,006 - 4,363,960 11,829,189 12,421,646 6000 Distribution to member libraries 7,641,625 7,641,625 7,718,042 6205 Bank fees 2,100 2,100 2,100 6220 Minor equipment/Furniture <$5k 31,000 - 12,450 94,561 52,050 6236 Janitorial supplies 49,000 49,000 49,000 6249 Operating supplies 15,780 - 43,638 140,429 146,225 6250 Bib processing supplies 159,821 ' 159,821 205,636 6310 Postage 250 38,725 39,725 37,202 6320 Printing 19,400 19,400 19,900 6340 Memberships 1,100 - 15,284 18,639 18,384 6345 Public relations 96,310 96,310 82,175 6358 Programs 84,000 84,000 79,000 6362 Electric 20,447 221,145 232,201 6364 Water & sewer 4,173 31,268 32,519 6365 Natural gas 4,750 39,722 41,311 6367 Telephones 253,585 253,585 223,211 6369 Disposal services 7,790 25,986 26,735 6379 Professional contracts 23,803 1,057,834 -- 1,149,213 1,159,016 6380 Gasoline, motor oil, lubricants 16,000 6,500 22,500 18,500 6382 Repair maint.- bldg 228,752 228,752 196,400 6384 Repair maint.- vehicles _ 26,000 7,000 33,000 30,500 6385 I Repair maint.- office equip. 200 147,162 149,462 155,156 6387 Repair, maint., replacement / computer 413,975 _ 413,975 391,375 6388 Repair maint.- on-line comp 183,881 183,881 176,895 6389 Repair maint.- other equip. 15,000 31,600 29,000 6393 Tuition reimbursement 30,000 30,000 30,000 6394 Travel & mileage 12.000 ' - 33,369 55,643 50,438 6395 In -House Training 55,000 55,000 94,500 6396 Meetings 1,500 ' - 6,555 10,717 8,782 6397 Out -of -House Training & Conferences 67,600 67,600 69,300 6398 Treasurers fee 544,850 544,850 555,747 6410 Books 574,500 574,500 585,000 6425 Newspapers/periodicals 55,000 55,000 46,500 6430 Ebooks 150,000 150,000 100,000 6460 Compact discs 45,000 45,000 45,000 6480 Software - 276,010 276,010 267,887 6490 DVD/BluRay r 175,000 175,000 175,000 6495 Other expense 1,750 1,750 6,750 6496 Electronic resources 606,000 606,000 484,500 6500 Platform Fees 12,850 12,850 25,350 6510 Insurance 75,000 75,000 80,000 6520 Equipment rental 1,000 1,000 1,000 6530 Lease / rental expense 10 15,610 15,610 6952 Equip/furniture - over $5000 290,000 3,500 r 299,800 6940 Improvement to Buildings I - - 6954 New Computers & other technology 160,000 160,000 70,000 6985 Lease debt service 165,000 165,000 - 6986 Opening Day Collection —` 1,845,639 I - ' 10,273,31 7,641,625 26,335,218 26,255,543 6980 Capital improvements - 21,809, 300 21.809, 300 442,500 Total 1,845,639 - 32,082,831 7,641.625 48,144,518 26,698.043 26 A Administration J 1 50/51 01 02 03 Assoc Dir Community Relations 53 Information Technology . 4 Resources Human 5 Exec Departments : Admin BOT Dir 6000 Tax Distrbtn - member libraries 7,641,625 6136 Workers' Compensation 80,000 6205 Bank fees 6220 Minor equipment/furniture <$5k 1,000 50 3,650 1,250 1,500 6236 Janitorial supplies 6249 Operating supplies 5,500 75 20,850 2,200 1,313 6250 Bib processing supplies 6310 Postage 300 200 100 50 6320 Printing 17,400 - 6340 Memberships 300 360 515 2,225 830 6,714 6345 Public relations 79,224 14,586 6358 Programs 84,000 6362 Electric 20,447 6364 Water and sewer 4,173 6365 Natural gas 4,750 6367 Telephones 253,585 6369 Disposal services 7,540 250 6379 Professional contracts 36,000 39,450 25,200 67,422 6380 Gasoline, Motor Oil, Lubricants 4,000 6382 Repair maint.- bldg 6384 Repair maint.- vehicles 4,500_ ' 6385 Repair maint.- office equip 147,162 6387 Repair, maint., replacement / computer 413,975 6388 Repair maint.- online comp 183,881 6389 Repair maint.- other equip. _ r- 15,000 6393 Tuition reimbursement 30,000 6394 Travel & mileage 2,000 1,500 1,335 1,250 3,575 3,000 6395 In -House Training 55,000 6396 Meetings 2,500 600 75 500 150 1,000 6397 Out -of -House Training&Conferences 500 300 t 63.500 6398 T Treasurers fee 544,850 6410 Books 6425 Newspapers/periodicals 6430 Ebooks 6460 Compact discs 6480 Software L 276.010 6490 Video/DVD 6495 Other expense 1,500 6496 Electronic resources 6500 Platform Fees 6510 Insurance 75,000 6520 Equipment rentals 6530 Lease / rental expense 10 Capital Outlay 6952 Equipment over $5000 - 6940 Improvement to Buildings 6954 New Computers & Other Technology 130,000 6980. Capital improvements 70,000 - 6985 Lease debt service 165,000 t 6986 Opening Day Collection - DEPARTMENT TOTAL 8,656,195 5,300 2,760 3,550 257,249 1,453,168 244,085 Administration 56 57 58 59 Facilities Collection 2019 2020 Departments 41napce Foundatio , ,,, Serviq _:, esou Total Total 6000 } Tax Distrbtn - member libraries 7,641,625 7,718,042 6136 Workers' Compensation - 80,000 85,000 6205 Bank fees 2,100 2,100 2,100 6220 Minor equipment/furniture <$5k - 1,500 3.500 12,450 10,100 6236 Janitorial supplies 49,000 , 49,000 49,000 6249 Operating supplies 700 500 • 12,500 43,638 50,563 6250 Bib processing supplies 159,821 159,821 205,636 6310 Postage 750 500 36,825 38,725 36,040 6320 Printing 2,000 19,400 19,900 6340 Memberships 1,035 2,305 500: 500 15,284 15,339 6345 Public relations 2,500 96,310 82,175 6358 Programs 84,000 79,000 6362 Electric _ 20,447 21,469 6364 Water and sewer 4,173 4,340 6365 Natural gas 4,750 4,940 6367 Telephones 253,585 223,211 6369. Disposal services 7,790 7,841 6379 Professional contracts l 63,635 373,700 452,427 1,057,834 1,026,169 6380 Gasoline, Motor Oil, Lubricants 2,500 6,500 2,500 6382 Repair maint.- bldg 228,752 228,752 196,400 6384 Repair maint.- vehicles 2500 7,000 2,500 6385 f Repair maint.- office equip 147,162 152,856 6387 Repair, maint., replacement / computer 413,975 391,375 6388 Repair maint.- online comp 183,881 176,895 6389 Repair maint.- other equip. 15,000 15,000 6393 Tuition reimbursement 30,000 30,000 6394 Travel & mileage 404 1,680 6,000 12,625 33,369 30,785 6395 .In -House Training 55,000 94,500 6396 Meetings 1,430 300 6,555 5,985 6397 Out -of -House Training&Conferences 3,300 67,600 69,000 6398 Treasurers fee 544,850 555,747 6410 Books 574,500 574,500 585,000 6425 Newspapers/periodicals 55,000 55,000 46,500 6430 Ebooks 150,000 150,000 100,000 6460 Compact discs 45,000 45,000 45,000 6480 Software - 276,010 267,887 6490 Video/DVD _ 175,000 175,000 175,000 6495 Other expense 250 - 1,750 6,750 6496 Electronic resources 606,000 606,000 484,500 6500 Platform Fees 12,850 12,850 25,350 6510 Insurance 75,000 80,000 6520} Equipment rentals 1,000 1,000 1,000 6530 Lease / rental expense _ 10 10 Capital Outlay 6952 Equipment over $5000 3,500 3,500 6940 Improvement to Buildings 6954 New Computers & Other Technology 30,000 160,000 70,000 6980 Capital improvements 21,739,300 21,809,300 442,500 6985. Lease debt service 165,000 - 6986 ' Opening Day Collection - DEPARTMENT TOTAL 68,624 14.465 22,408,252 2,326,848 I 35,440,496 13,693,905 28 RESOLUTION TO ADOPT BUDGET 18-4 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 2019 AND ENDING ON THE LAST DAY OF DECEMBER 2019. 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 10, 2018, 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 $48,144,518 $ 1,123,400 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 $33,863,195 2,748,275 34,917,506 $79,528,970 $ 1,123,400 29 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 10th day of December, A.D., 2018. Attest: Z cr ,- Chairman, Board of Trustees Kenneth Poncelow Attest: r'l/ "Secretary 7Treasurer, Board of Trustees Bob Grand 30 RESOLUTION TO APPROPRIATE SUMS OF MONEY 18-5 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 2019 BUDGET YEAR. WHEREAS, the Board of Trustees has adopted the annual budget in accordance with the local Government Budget Law, on December 10, 2018 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 Capital Outlay Transfers (internal activities) Distribution to Member Libraries Total General Fund $18,068,793 22,269,100 165,000 7,641,625 $48.144.518 Debt Service Fund: Principal & Interest & Other $ 1,1Z3.' QO ADOPTED, this 10th day of December, A.D., 2018, ATTEST: /./ //✓r Chairman, Board of Trustees Kenneth Poncelow ATTEST: Secretary/Treasurer, Board of Tvcistees Rnh (rand 31 RESOLUTION TO SET MILL LEVIES 18-6 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2018 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2019 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 10, 2018, and WHEREAS, the amount of money necessary to balance the budget for general operating expenses is $33,388,252 WHEREAS, the 2018 valuation for assessment for the High Plains Library District as certified by the Weld County Assessor is $10,276,470,354 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 2019 budget year, there is hereby levied a tax of 3.249 mills upon each dollar of the total valuation for assessment of all taxable property within the District for the year 2018. 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 10th day of December, A,D., 2018. ATTEST: Chairman, Board of Trustees Kenneth P•ncelow A Secretary/Treasurer, Board of ru tees Bob Grand 32 1050 County Tax Entity Code DOLALGID/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)° 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: (no later than Dec, 15) (mmidd/yyyy) (local govemment)C $10,499,315,430.00 (GROSS assessed valuation, Line 2 of the Certification of Valuation Form DLO 57E) $10,276,470,353.82 (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 2019 (yyyy) PURPOSE (see end notes for definitions and examples) LEVY2 REVENUE2 I. General Operating Expenses'' 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reductions SUBTOTAL FOR GENERAL OPERATING: 3.249 3.249 mills $ 33,388,252 mills 3. General Obligation Bonds and Interests mills 4. Contractual Obligations" mills $ 5. Capital Expenditures" mills $ 6. Refunds/Abatements" .003 mills 7. Other" (specify): mills mills $ $ 33,388,252 30829 Contact person: (print) Signed: TOTALrSum of General Operating 7 . I_Suhtotal and Lines 3 to7 I Natalie G. Wertz 3.252 mills 33,419,081 Naf lie G Ve Wank. GVert: Wee 11, 20151 Daytime phone: ( ) (970) 506-8566 Title: Finance Manager hiclude one copy ofthis tax entity's completed form when filing the local government's budget by Jauuaty 31st, per 29-1.113 C.R.S., with the plvrsion of Local Government (DLO. Room 521. 1313 Sherman Street.�enver. Co 80203. Ouestions? Call DLfi at 1303)864-772a I If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution. 1 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 I of 4 DLO 70 (Rev.6/I6) 33 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 requireinents'of each debt (32-1-1603, C.R.S.) Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively. CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT: BONDS': I. Purpose of Issue: Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: 2. Purpose of Issue: Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: N/A CONTRACTSK: 3. Purpose of Contract: Title: N/A Date: Principal Amount: Maturity Date: Levy: Revenue: 4. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603, CRS, Page 2 of 4 DLO 70 (Rev.6/t6) 34 Notes: A Taxing Entity —A jurisdiction authorized by law to impose ad valorem property taxes on taxable property located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an area of excluded property formerly within a special district with outstanding general obligation debt at the time of the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general obligation debt service is administered by another local governments. B Governing Body —The board of county commissioners, the city council, the board of trustees, the board of directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy. For example: the board of county commissioners is the governing board ex officio of a county public improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors of the water subdistrict. c Local Government - For purposes of this line on Page lof the DLG 70, the local government is the political subdivision under whose authority and within whose boundaries the taxing entity was created. The local government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of this form: 1. a municipality is both the local government and the taxing entity when levying its own levy for its entire jurisdiction; 2. a city is the local government when levying a tax on behalf of a business improvement district (BID) taxing entity which it created and whose city council is the BID board; 3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire district levies property taxes. 4. a town is the local government when it provides the service for a dissolved water district and the town board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a levy for the annual debt service on outstanding obligations. ° GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed Value found on Line 2 of Form DLG 57. E Certification of Valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this certification no later than August 25`s each year and may amend it, one time, prior to December 10th Each entity must use the FINAL valuation provided by assessor when certifying a tax levy. F TIF Area --A downtown development authority (DDA) or urban renewal authority (URA), may form plan areas that use "tax increment financing" to derive revenue from increases in assessed valuation (gross minus net, Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives the differential revenue of each overlapping taxing entity's mill Ievy applied against the taxing entity's gross assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net assessed value. G NET Assessed Value —The total taxable assessed valuation from which the taxing entity will derive revenues for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority (DDA) may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the DDA's TIF Area, including the DDA's own operating levy. Page 3 of 4 DLG 70 (Rev.6/16) 35 H General Operating Expenses (DLG 70 Page 1 Line I) —The levy and accompanying revenue reported on Line 1 is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved, use Line 7 (Other). Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) —The Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies (non -general operations) certified on this form because these levies are adjusted from year to year as specified by the provisions of any contract or schedule of payments established for the payment of any obligation incurred by the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b), C.R.S. General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) —Enter on this line the total levy required to pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Title 32, Article I Special districts and subdistricts must complete Page 2 of the DLG 70. K Contractual Obligation (DLG 70 Page 1 Line 4) —If repayment of a contractual obligation with property tax has been approved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. c Capital Expenditures (DLG 70 Page 1 Line 5) —These revenues are not subject to the statutory property tax revenue limit If they are approved by counties and municipalities through public hearing pursuant to 29-1- 301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29- 1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should be entered on Line 5. M Refunds/Abatements (DLG 70 Page 1 Line 6) —The county assessor reports on the Certification of Valuation (DLO 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes originally charged to them due to errors made in their property valuation. The local government was due the tax revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement amount from Form DLG 57 Line 11. 1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more than one county. as with all levies, the abatement levy must be uniform throughout the entity's boundaries and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is located in more than one county, first total the abatement/refund amounts reported by each county assessor, then divide by the taxing entity's total net assessed value, then multiply by 1,000 and round down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the taxing entity is located even though the abatement/refund did not occur in all the counties. N Other (DLG 70 Page 1 Line 7) Report other levies and revenue not subject to 29-1-301 C.R.S. that were not reported above. For example: a levy for the purposes of television relay or translator facilities as specified in sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (I) (a), C.R.S.; a voter -approved fire pension levy; a levy for special purposes such as developmental disabilities, open space, etc. Page 4 of 4 DLO 70 (Rev.6/16) 36 RESOLUTION TO SET MILL LEVIES 18-7 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2018 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2019 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 10, 2018, and WHEREAS, the amount of money necessary to balance the budget for general operating expenses is $529,254 WHEREAS, the 2018 valuation for assessment for the High Plains Library District as certified by the Boulder County Assessor is $162,897,635 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 2019 budget year, there is hereby levied a tax of 3.249 mills upon each dollar of the total valuation for assessment of all taxable property within the District for the year 2018. 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 10'" day of December, A.D., 2018. ATTEST: Chairman, Board of Trustees Kenneth Poncelow 9 ATTE ecretary/Treasurer, Board of Trust es Bob Grand 37 County Tax Entity Code DOLA LOID/SID CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments TO: County Commissioners' of On behalf of the the of the Boulder County , Colorado. High Plains Library District (taxing entity) Board of Trustees (governing body)° High Plains Library District Hereby officially certifies the following mills to be levied against the taxing entity's GROSS $ assessed valuation of: Note: If the assessor certified a NET assessed valuation (AV) different than the GROSS AV due to a Tax Increment Financing (TIF) Areas 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: 12/11/2018 (no later than Dec. IS) (mm/dd/yyyy) (local govemment)C 162, 897, 635 (GROSSD assessed valuation, Line 2 of the Certification of Valuation Farm DLG ST 162,897,635 (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 TITAN DECEMBER 10 for budget/fiscal year 2019 PURPOSE (see end notes for definitions and examples) LEVY2 REVENUE2 1. General Operating Expenses" 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' SUBTOTAL FOR GENERAL OPERATING: 3. General Obligation Bonds and Interest` 4. Contractual Obligations" 5. Capital Expenditures" 6. Refunds/Abatements°? 7. Other" (specify): 3.249 mills $ 529,254 > mills $ < 3.249 .003 mills mills mills $ mills $ mills $ mills $ mills $ $ 529,254 489 Contact person: (print) Signed: TOTAL: r Sum of General Operating V : I Subtotal and Lines 3 to_7 1 Natalie Wertz 3.252 mills 529,743 l� Cr\-r•S1:,Q , Include one copy aphis tax entlry's completedfort, when. ilingthe local government's budget by January 31st, per 29-1-113 C.R.S., with the &aip of Local Government (DLG). Room S21. 13!.1 ShermanStreetJ3enver. CO 80203. Orrestions? Call DLG at (303) 864-7720. Daytime phone: ( 970) 506.8566 Finance Manager Title: 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 ))Eg 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 DLO 70 (Rev.6/16) 38 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: N/A CONTRACTS': 3. Purpose of Contract: N/A Title: Date: Principal Amount: Maturity Date: Levy: Revenue: 4. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-14603, C.R.S. Page 2 of 4 DLO 70 (Rev.6/1 6) 39 Notes: Taxing Entity —A jurisdiction authorized by law to impose ad valorem property taxes on taxable property located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an area of excluded property formerly within a special district with outstanding general obligation debt at the time of the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general obligation debt service is administered by another local governmentC. B Governing Body —The board of county commissioners, the city council, the board of trustees, the board of directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy. For example: the board of county commissioners is the governing board ex officio of a county public improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors of the water subdistrict. c Local Government - For purposes of this line on Page lof the DLG 70, the local government is the political subdivision under whose authority and within whose boundaries the taxing entity was created. The local government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of this form: 1. a municipality is both the local government and the taxing entity when levying its own levy for its entire jurisdiction; 2. a city is the local government when levying a tax on behalf of a business improvement district (BID) taxing entity which it created and whose city council is the BID board; 3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire district levies property taxes. 4, a town is the local government when it provides the service for a dissolved water district and the town board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a levy for the annual debt service on outstanding obligations. GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed Value found on Line 2 of Form DLG 57. E Certification of Valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this certification no later than August 25`s each year and may amend it, one time, prior to December 10th. Each entity must use the FINAL valuation provided by assessor when certifying a tax levy. F TIF Area —A downtown development authority (DDA) or urban renewal authority (URA), may form plan areas that use "tax increment financing" to derive revenue from increases in assessed valuation (gross minus net, Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net assessed value. G NET Assessed Value —The total taxable assessed valuation from which the taxing entity will derive revenues for its uses. It Is found on Line 4 of Form DLO 57. Please Note: A downtown development authority (DDA) may be both a. taring entity and have also created its own TIF area and/or have a URA TIFArea within the DDA's boundaries. As a result DDAs nay both receive operating revenue from their levy applied to their certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the DDA's TIF Area, including the DDA's own operating levy. Page 3 of 4 DLG 70 (Rev.6/16) 40 a General Operating Expenses (DLG 70 Page 1 Line 1) —The levy and accompanying revenue reported on Line I is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved, use Line 7 (Other). `Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) —The Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies (non -general operations) certified on this form because these levies are adjusted from year to year as specified by the provisions of any contract or schedule of payments established for the payment of any obligation incurred by the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b), C.R.S. General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) —Enter on this line the total levy required to pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must complete Page 2 of the DLG 70. K Contractual Obligation (DLG 70 Page 1 Line 4) —If repayment of a contractual obligation with property tax has been approved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Capital Expenditures (DLG 70 Page 1 Line 5) —These revenues are not subject to the statutory property tax revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1- 301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29- 1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should be entered on Line 5. "x Refunds/Abatements (DLG 70 Page 1 Line 6) —The county assessor reports on the Certification of Valuation (DLO 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes originally charged to them due to errors made in their property valuation. The local government was due the tax revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement amount from Form DLG 57 Line 11, 1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more tha one county. as with all levies, the abatement levy must be uniform throughout the entity's boundaries and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is located in more than one county, first total the abatement/refund amounts reported by each county assessor, then divide by the taxing entity's total net assessed value, then multiply by 1,000 and round down to the nearest three decimals to prevent levying for more revenue than was abated/refunded, This results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the taxing entity is located even though the abatement/refund did not occur in all the counties. N Other (DLG 70 Page 1 Line 7) —Report other levies and revenue not subject to 29-1-301 C.R.S. that were not reported above. For example: a levy for the purposes of television relay or translator facilities as specified in sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter -approved fire pension levy; a levy for special purposes such as developmental disabilities, open space, etc. Page 4 of 4 DLG 70 (Rev.6/(6) 41 LEASE -PURCHASE SUPPLEMENTAL SCHEDULE TO THE ADOPTED BUDGET (29-1-103(3)(D), C.R.S. BUDGET YEAR 2019 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 Amount Farr Library, 1939 61S` Avenue, Greeley, CO. 80634 August 31, 2010 Refunding April 1, 2001 Total amount to be expended for all Real Property Lease -Purchase Agreements in Budget Year. 2019 $ 1,112,400 Total maximum payment liability for all Real Property Lease Purchase Agreements over the entire terms of all such agreements, including all optional renewal terms: $ 1,112,400 II. ALL LEASE -PURCHASE AGREEMENTS NOT INVOLVING REAL PROPERTY Description of Lease -Purchase Item(s): Description of Lease -Purchase Agreement(s): Year Amount Total amount to be expended for all Non -Real Property Lease Purchase Agreements in Budget Year: 20 $ Total maximum payment liability for all Non -Real Property Lease Purchase Agreements over the entire terms of all such Agreements, including all optional renewal terms: 42 2019 Capital Improvement OVERVIEW OF CAPITAL IMPROVEMENT PROGRAM PROCESS It is the practice of the High Plains Library District (HPLD) to develop, maintain, and revise when necessary a continuing Capital Improvement Program (CIP). The CIP covers a five- year planning horizon, identifying infrastructure and facility projects that the District plans to undertake. Defining a Capital Improvement To be included in the CIP, projects need to meet one of the following criteria: • Construction of a new District asset or expansion of an existing District -owned facility, including preliminary planning and surveys, cost of land (if applicable), staff and contractual services for design and construction, and related furnishings and equipment. • Initial acquisition of a major equipment system, which will become a District asset that has a cost of $10,000 or more and a useful life of at least three years. • Major renovation or rehabilitation of an existing District -owned facility that requires an expenditure of $10,000 or more and will extend the life of the original District asset. Exceptions have been made for inclusion of a few projects that do not meet the above criteria to make them more visible to the public and the HPLD Board of Trustees (BOT). Steps from Submittal to Approval The CIP process begins with the District's annual Budget kick-off meeting with all Directors and Managers. The Directors and Managers are given the months of July and August to develop their CIP requests and review future year requests based on their assessment of needs. The 2019 - 2023 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 2019 through 2023 totals approximately $23.6 million. The 2019 budget includes funds to purchase a Bookmobile for Outreach and expand, remodel, and improve district -owned facilities. Funding will be from 2019 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 2019 recommended budget. Projects included in the subsequent years (2020-2023) 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 2019 year. Capital Improvement Program Lpocatiio{n / Iltem Description 2019 I 2020 2021 2022 2023 "" •r.--"-"7,7`,. r G� ' 'z,' ^d'..-- n 7 ,; .. 2+z' dN+ ,1.,, P'�'^�r`:�' 'o..Z.Fs..as,_ '"E,..,, x ->, N BCP-1 and 2 boiler circulating in line pumps . ,�.th $ 12,000 c r ew«� ... .. Total $ - $ 12,000 $ - $ - I$ T ;n. ter.. k�'� B *� ; '�..z"r i 4,.''�i`." L0 CP Lighting Updgrade $ 7,500 �_ CP Exterior Letters $ 2,300 CP Garage Ramps $ 13,500 CP Garage Exhaust Fan $ 7,000 CP Apple Carpet $ 4,000 CP Apple Mural and Paint $ 2,000 Ergonomic sorter bins $ 6,300 RTU 4 and RTU 5 $ 24,000 Condensing Unit 1 and 2 $ 8,000 DHW1 and DHWP1 - hot water heater and recirculation pump $ 14,000 Insulate exposed ductwork on roof $ 61,000 Repair/Reseal/Repaint parking lot $ 11,000 P-2 Hot water system pump I $ 16,000 Total J$ 21,600 $ 128:000I$ 11,000 -" $ 16,000 $ - �" .L`,"..- "`1" ` 'i i.�., ,,�. �'° `, i'� ; 1 r� <� �' ,_ n c''' Y^ _'° b5. ;3.t..b~_`,,.,:a , -""' e — , New Tech Eqpt (Computer, Phone, Server ) $ 80,000 $ 30,000 _ _}:. $ 30,000 $ 30,000 Repair, replacement & new equipment $ 70,000 $ 70,000 Repair, replacement & new equipment Collection Resources $ 30,000 DSS Exterior letters and stucco repair $ 15,000 Truck lift $ 3,500 DSS Water Heater $ 8,000 DSS RTU 5, 6,7, and 8 $ 56,000 Carpet replacement $ 50,000 DSS Roof $ 85,000 Branch carpet and cabeling $ 15,000 DHWP-1 Domestic hot water recirculation pump $ 2,000 CU1 Condensing Unit $ 8,000 Repair/Reseal/Repaint parking lot $ 11,000 Insurance deductible expenditures $ 20,000 Special projects (Facilities) $ 10,000 $ 10,000 $ 10,000 Special projects (IT) $ 50,000 $ 50,000 $ 50,000 $ 50,000 Total �' -s.'; � ,qh -. '"��eYs "t":. $ 283,500 -K - j $ 308,000 $ 98,000 $ 90,000 $ 64,000 14 o i - �,'"` .. � Y.. r � n .v^.� .*k i ��.. f -_.._ : ' -_ yr. ti �_ ,. r' x i ' _ Fa*' - �:.:... s o -c `. '.:a.-..1., err` aa; � ^..,+.�`-- „' ° fp.?.-e a ;, ?,:4... _.._ BCP-1 and 2 Boiler circulating in line pump ,L $ 8,000 ... _: .., .I. � 5, HWP-1 and 2 Heating coil in line pump $ 4,000 RTU-1 and 2 I $ 474,024 Total I � S $ 12,000 $ $ 474,024 $ - It e�� Ay is f — t �er �! - - 0 • • -1 4, c i s amrM, _ �, a" `: ww!�^r-++�•• \^ F`a n sTi"'. ..--771— 't^-".'rf- 7. , .-".4,.T..- .- rt �;-S�...v—: � . Repair/Reseal/Repaint parking lot y , $ 11,000 .zY.�T�, �, Motion Light / Exhaust Fan Sensors $ 1,500 LED light fixture upgrades $ 5,000 DHW1 and DHWP1 - hot water heater and recirculation pump $ 14,000 CU1 Condensing Unit $ 4,000 Meeting Room Carpet 6,000 2 Pumps for hot water system $ 32,000 3 Exhaust fans $ 7,400 Total $ 11 000 $ 30,5G0 $ - $ 39,400 �Y �,� 9 ,.,;,y'., �.fYf..'.. r�`'1..... _�` "<T " � i- 'J 4i`°sTa .. '"�," -. "} _. ,y,r,.tc—• '� 0'..0__1_,— �'`.- �� '1.iPvz' A SN'^.u�. s� `«t 1f � aM., Backsplash, counter, microwave �w,Lrt$Y $ 3,000 I ,., Cement rework $ 10,000 Painting $ 22,000 Total $ 13,000 I $ 22,000 u 7 Sao rsNr4 �> _......t�,? `�s''%' `s'ti°',,,7'.-------77-77. 's�m°�.h s.. Outreach Vehicle Bookmobile 290,00 T is :,74-,...y7----727-,-- +-3t_ ' �3 :' , ^�x i.edd ric�v as. ' te a_- vra atJ ,�r 4 , �, _ ; Construction, Addition, Expansion, Remodel, and Improvement $ 21,650,000 Grand Total $ 22,269,100 $ 512,500 I $ 109,000 I $ 580,024 $ 103,400 45 Capital Improvement Program H Equipffurniture > $5k: Outreach Vehicles _ $ 290,000 Ergonomic sorter bins $ 6,300 Truck lift $ 3,500 Sub total $ 299,800 New Computers & Other Technology: IT projects $ 50,000 Repair, replacement & new equipment $ 80,000 1 Repair, replacement & new equipment Collection Resources $ 30,000 Sub total $ 160,000 Capital Improvements: Construction, Addition, Expansion, Remodel, and Improvement $ 21 650,000 Farr improvements $ 11,000 Branch carpet and cabeling $ 15,000 Insurance deductible expenditures $ 20,000 DSS exterior letters and stucco repair $ 15,000 Repair, replacement & new equipment $ 70,000 Centennial Park improvements $ 15,300 Riverside improvements $ 13,000 Sub total $ 21,809,300 Total Capital P outlay $ 22.269,100 Equip/furniture > $5k $ 299,800 New Computers & Other Technology $ 160,000 Capital Improvements $ 21.809,300 $ 22,269,100 I ■ Equip/furniture > 55k ■ New Computers & Other Technology - Capital Improvements 46 2019 Department Budgets 101 -xxxx-50-01 Board of Trustees Actual YTD Budget - Adopted Planned Expense Account 2017 6/30/18 2018 2019 2020 _ 6220 • Minor Equipment/Furniture <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies I 93 499 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 600 300 300 6345 • Public Relations 6358 • Programs ` 6362 Electric f • 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, pI maint., replacement pace ent / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 1,093 1,631 1,000 2,000 2,000 6396 • Meetings g 1 065 2 532 1,280 2, 500 1 1,530 6397 • Out -of -House Training & Conferences 680 1,000 500 500 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 2,251 5,342 3,880 5,300 4,330 48 [01-xxxx-50-02 Executive Director Actual YTD Budget Adopted Planned Expense Account 2017 6/30/18 2018 _. 2019_ _ _2020_ 6220 • Minor Equipment/Furniture 45k 150 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 158 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 150 69 360 360 360 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones _ 6369 • Disposal Services 6379 • Professional Contracts 6,997 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 M Mileage 361 (124) 1,500 1,500 2,000 6396 • Meetings 128 152 600 600 600 6397 • Out -of -House Training & Conferences 300 300 300 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • E Equipment _ Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 7,794 97 2,760 2,760 ' 3,410 49 01-xxxx-50-03 Associate Directors Actual YTD Budget 2018 Adopted 2019 Planned 2020 2017 6/30/18 Expense Account 6220 • Minor Equipment/Furniture <$5k 2,224 ' 50 50 � 100 6236 • Janitorial supplies 6249 • Operating supplies 75 225 307 75 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 360 450 515 515 6345 • Public Relations 6358 • Programs 4,647 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 -tine computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 577 529 1,163 1,335 1,335 6396 • Meetings 100 75 75 75 6397 • Out -of -House Training & Conferences 1 6480 • Software 6495 • Other Expense 1,500 1,500 6,500 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 8,215 529 3,313 3,550 8,750 50 01-xxxx-10-00 Centennial Park Actual YTD Budget Adopted Planned Expense Account 2017 6/30/18 2018 2019 2020 6220 • Minor Equipment/Furniture <$5k 3,012 220 6,000 5,600 6,000 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 13,405 8,589 18,000 16,081 17,982 6250 • Bib Processing Supplies 6310 • Postage 54 I 49 352 170 170 6320 • Printing 1 6340 • Memberships 150 221 500 450 450 6345 • Public Relations 6358 • Programs 6362 • Electric 39,469 13,881 39,320 40,708 42,744 6364 • Water and sewer 2,762 1,140 2,880 2,989 3,109 i 6365 - Natural gas 2,890 1,431 3,753 , 3,853 4,007 6367 • Phones 6369 • Disposal Services 3,329 1,892 3,646 3,797 3,949 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 530 6384 • Repair maint. - vehicles I 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 495 6394 • Travel and Mileage 804 238 999 999 1,998 6395 • In -House Training 6396 • Meetings 152 125 240 240 240 6397 • Out -of -House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6952 • Equip/furniture-over $5000 3,031 6,300 6954 _ • New Computers & Other Technology 6980 - Capital improvements 8,380 Total 75,432 31,312 76,190 81,687 81,149 51 01-xxxx-15-00 Farr Actual YTD Budget Adopted Planned Expe : 201-77 6/30/18 2018 2019 2020 ain 6220 • Minor Equipment/Furniture <$5K 2,393 4,893 5,520 6,920 5,400 6236 • _ Janitorial supplies 6249 • Operating supplies 9,918 3,625 11,430 11,430 11,430 6250 • Bib Processing Supplies 6310 • Postage 39 100 100 100 6320 • Printing 6340 • Memberships 100 100 250 250 250 6345 • Public Relations 6358 • Programs 6362 • Electric 58,319 19,898 56,144 58,134 61,040 6364 • Water and sewer 11,989 2,013 : 9,884 10,077 10,480 6365 • Natural gas 5,942 4196 10,919 11,255 11,705 6367 • Phones 6369 • Disposal Services 3,393 2.006 3,923 4,083 4,247 6379 • Professional Contracts 1.017 493 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 4,200 541 13,100 11,600 14,000 6394 • Travel and Mileage g 310 561 522 522 522 6396 • Meetings 70 200 300 300 6397 • Out -of -House Training $ Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & Other Technology 6980 - Capital improvements Total 1 97,581 39,035 113,152 115,831 120,634 52 101 -xxxx-20-00 Carbon Valley xpense Account . •ctua 2017 6/30/18 I =u•get 2018 anne. 2020 • •opte• 2019 . 6220 • Minor Equipment/Furniture <$5k 16,004 301 12,200 8,320 6221 • E -book Readers 6224 - CVRL Foundation Purchases 6236 • Janitorial supplies 6249 • Operating supplies i 14,812 4,683 15,670 14,600 14,920 6250 • Bib Processing Supplies 6310 • Postage 102 - 100 6320 • Printing 6340 • Memberships Public 558 650 400 400 6345 • Relations 6358 • Programs 6362 • Electric 41,720 15,610 42,505 44,066 46,269 6364 • Water and sewer 6,042 1,277 I 2,922 3,045 3,166 6365 - Natural gas 7,086 4,353 7,087 7,392 7,687 6367 • _ Phones 6369 • Disposal Services 6,097 3,792 5,957 6,260 6,511 6379 • Professional Contracts 10,758 6,087 12,900 17,420 16,420 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repjr maint. - building 6384 • Repair maint. - vehicles 6385 - Repair maint. - office equipment i 6387 - Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment J 5,000 6394 and Mileage 2,445 824 2,588 2,453 2,453 . Travel 6396 • Meetings 9 t 49 _ 333 260 444 444 6397 • Out -of & Conferences Training -House 6480 - Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings g s 6952 • Equip/furniture-over $5000 6954 • New computers & other technology I 6980 - Capital improvements 6986 - Opening Day Collection Total 105,673 37,260 102,739 109,400 98,370 53 01-xxxx-30-00 Lincoln Park Expense Account Actual 2017 YTD 6/30/18 I Budget 2018 Adopted 2019 Planned 2020 6220 • Minor Equipment/Furniture <$5k 4,173 180 12,132 12,221 12,000 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 12,271 5,985 12,000 13,000 14,400 6250 • Bib Processing Supplies 6310 • Postage 50 142 142 152 6320 • Printing' 6340 • Memberships 100 1 65 250 250 250 6345 - Public Relations 6358 • Programs 6362 • Electric 9,202 . 12.323 12,940 13,586 6364 • Water and sewer 813 698 726 755 6365 • Natural gas 1,704 1,216 1,259 1,310 6367 • Phones 6369 • Disposal Services 2,164 1,008 531 628 653 6379 • Professional Contracts 43,437 21,026 48,996 48,996 53,828 6380 - Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 2,800 1,000 1,000 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 315 131 440 550 580 6396 • Meetings 284 149 300 300 360 Out 6397 - -of -House Training &Conferences 6480 • Software 6495 - Other Expense 6510 • Insurance 6520 • Equipment Rentals 6530 - Lease / Rent Expense 49,560 6952 • Equip/furniture-over $5000 6954 • New computers and other technology 6980 - Capital improvements Total 74,513 28,544 141,388 92.012 98,874 54 I01-xxxx-40-00 Outreach Expense Account Actual 2017 YTO 6/30/18 Budget 2018 Adopted 2019 Planned 2020 6220 • Minor Equipment/Furniture <$5k 1,358 (250L 5,000 31,000 5,000 6236 • Janitorial supplies 6249 • Operating supplies 7,062 6,421 7,855 15,780 7,855 6250 • Bib Processing Supplies 6310 • Postage 23 15 250 250 250 6320 • Printing 6340 • Memberships 25 303 800 1,100 800 6345 • Public Relations 6358 - Programs 6362 - Electric 6364 • Water and sewer 6365 • Natural gas 6367 • _ Phones 6369 • Disposal Services Professional 6379 • Contracts 12,815 8,890 25,555 23,803 35,647 6380 • Gasoline. Motor Oil, Lubricants 4,815 2,582 16,000 16,000 16 000 6382 • Repair maint. - building 6384 • Repair _ maint. - vehicles 12,566 I 7,773 ' 34,000 26,000 I 28,000 6385 • Repair maint. - office equipment 200 200 200 6387 • Repair, maint., _ replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 81 6394 • Travel and Mileage 3,203 3,039 6,000 12,000 6,000 6396 • Meetings 1,390 798 300 1,500 300 6397 Out • -of -House Training & Conferences 6410 _ • Books 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment R Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 256,205 800,000 290,000 - 6954 • New computers & other technology 6980 - Capital improvements Total 43,257 285,857 8 95, 960 ; 417,633 100,052 55 01-xxxx-71-00 Erie Actual - YTD Budget Adopted Planned Expense Acca.j..it, 6/30/18 2018 2019 2020 . .„J2017 6220 • Minor Equipment/Furniture <$5k 1,395 1,370 5,800 5,800 5,700 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 11,361 5,355 11,000 10,300 12,700 6250 • Bib Processing Supplies 6310 • Postage 100 100 150 6320 • Printing I 6340 • Memberships 240 305 405 395 6345 • Public Relations 6358 • Programs 6362 • Electric 27,280 12,188 28,103 29,322 30,788 , 6364 • Water and sewer 9,046 2,070 31346 3,545 3, 687 6365 • Natural gas 3,641 2,432 4,400 4,570 4,753 6367 • Phones 6369 - Disposal p Services 2 120 1 813 1 214 1 279 1 330 , 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 1- 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 3,905 1,538 2,750 2,750 5.100 6394 • Travel and Mileage 6396 • Meetings 711 88 700 I 700 475 p Out Training Conferences 6397 • -of -House & 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New computers & other technology 6980 - Capital improvements Total 59,699 25,854 57,718 58,771 65,078 56 101-xxxx-72-00 Kersey Library Actual YTD Budget Adopted Planned Expense Account 2017 6/30/18 2018 2019 2020 6220 • Minor Equipment/Furniture <$5k 1,907 5,400 5,400 1,000 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 114 36 3,400 3,400 4,325 6250 • Bib Processing Supplies 1 6310 • Postage 89 104 104 105 6320 • Printing 6340 • Memberships 100 100 100 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 30 30 31 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 363 448 800 800 6396 - Meetings 230 230 230 6397 • Out -of -House Training &Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6530 • _ Lease / Rental expense 15,600 15,600 15,600 6952 • Equip/furniture-over $5000 6954 • New computers and other technology 6980 - Capital improvements Total 2,110 399 25,512 25,864 22,391 57 101 -xxxx-73-00 Riverside Library & Cultural Center Actual 1 YTD 6/30/18 Budget 2018 I Adopted 2019 1 Planned 2020 • - 2017 .-: . a 6220 • Minor Equipment/Furniture<$5k 6,832 3,150 j___ 6,850 6,850 6,850 6236 • Janitorial supplies 6249 • Operating supplies 10,474 4,017 12,200 12,200 12,050 6250 • Bib Processing Supplies 6310 • Postage 55 134 134 135 6320 • Printing 6340 • Memberships 141 186 400 400 400 6345 • Public Relations 6358 • Programs 4,541 6362 • Electric 17,041 15,074 15,528 16,305 6364 • Water and sewer 3,905 345 6,680 6,713 6,982 6365 • Natural Gas 2,732 2,484 6,469 6,643 6,909 6367 • Phones 6369 • Disposal Services 1,590 926 1,934 2,119 2,204 6379 • Professional Contracts 150 25,792 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 - Repair maint. - bookmobile + 6385 • Repair maint. - office equipment 400 400 j 1 400 6387 • Repair maint. - computer j 6388 • Repair maint. - on-line computer ' 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 1,955 858 1,102 2,200 2,200 6395 - In House Training 6396 • Meetings 54 j 24 448 448 448 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 44,779 16,681 51,691 53,6352 80,675 58 01-xxxx-50-51 Administration Expense Account Actual 2017 YTD 6/30/18 I Bu'Bget 2018 Adopted 20_-19 Planner" 2020 6136 - Workers Compensation 59,486 25,380 80,000 80,000 85,000 6205 - Bank Service Charges 6220 • Minor Equipment/Furniture <$5k 4,406 1,000 1,000 1,000 6236 • Janitorial supplies 6249 • Operating supplies 6,655 2,153 5,500 5,500 5,500 6250 • Bib Processing Supplies 6310 • Postage 62 27 300 300 300 6320 • Printing 6340 • Memberships 460 825 6362 • Electric 23,535 7,641 19,683 20,447 21,469 6364 • Water and sewer 6,976 1,522 4, 027 4,173 4,340 6365 • Natural gas 3,253 ' 2,005 4,610 4,750 4,940 6367 • Phones 6369 • Disposal Services 6,481 , 3,524 7,003 7,540 7,841 6378 - High Plains RLSS Courier 6379 • Professional Contracts 79,256 33,341 36,000 36,000 36,000 6380 • Gasoline, Motor Oil, Lubricants 6382 • _ Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 4,106 6395 - In -House Training 6396 • Meetings 54 6397 • Out -of -House Training & Conferences 6398 - Treasurer's fee 403,494 405,696 433,787 544,850 555,747 6410 - Books 6425 - Periodicals Y 6480 • Software 6495 • Other expense 31 60 6510 - Insurance --_- 59,806, 50,208 70,000 75,000 80,000 6520 • Equipment Rentals 6530 • Lease / Rental expense 10 10 ' 10 6952 - Equipment / furniture over $5,000 6954 • New Computers & other technology 70,000 6980 - Capital improvements 49,560 18,447 70,000 6985 - Lease debt service 1,104,216 31,875 1,115,750 165,000 Total 1,807,677 586,864 1,847 670 11014,570 802,147 59 01-xxxx-50-53 Community Relations and Marketing Actullik YID Budget Adopted - Planned Expense Account 2017 6/39/18 2018 2019 202 .. .. ;., 6220 • Minor Equipment/Furniture <$5k 3,172 700 I 3,650 800 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 15,518 647 22,850 20,850 27,800 6250 • Bib Processing Supplies 6310 • Postage j 116 4 200 200 300 6320 • Printing 7,198 269 T 18,800 17,400 17,900 6340 • Memberships 1,608 590 2,175 2,225 2,280 6345 • Public Relations 55,465 19,678 78,050 79,224 64,825 6358 • Programs 66,592 34,727 75,000 84, 000 79,000 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 28,273 10,804 51,900 39,450 47,400 , 6380 • Gasoline, Motor Oil, Lubricants 4,000 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 4,500 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 1,061 476 1,250 1,250 1,700 6396 • Meetings 222 32 500 500 r 500 6397 Out Training • -of -House & Conferences 77 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6987 - Construction - Graphics ` Total 179,302 67,227 251,425 257,249 242,505 60 101 -xxxx-50-54 - Information Technology and Innovation Actual YTD Budget Adopted Planned Expense Account 2017 6/30/18 2018 2019 2020 6220 • Minor _ <$5k 1,414 273 1,250 1,250 ! 1,250 6240 - Supplies Resale - Flash Drives 6249 • Operating supplies 1,975 642 2,200 2,200 2,200 6250 • Bib Processing Supplies 6310 • Postage 100 100 100 6320 • Printing 6340 • Memberships 889 660 830 830 830 6345 _ • Public Relations 6358 • _ Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 169,178 121,944 223,211 253,585 223,211 6369 • Disposal Services 222 60 250 250 6379 • Professional Contracts 19,212 4.663 27,650 25,200 40,000 6380 • Gasoline, Motor Oil, Lubricants 6382 - Repair maint. - building *- 6384 • Repair maint. - bookmobile 6385 - Repair maint. - office equipment j 132,881 61,744 145,577 147,162 152,856 6387 • Repair, maint., replacement / cor pute 367,620 61,043 276,125 413,975 391,375 6388 • Repair maint. - on-line computer 86,943 6,830 176,895 183,881 176,895 6389 • Repair maint. - other equipment 11,849 3,359 15,000 15,000 15,000 6394 • Travel and Mileage 2,924 618 3,575 3,575 3,000 6395 - In -House T Training 6396 • Meetings 25 79 150 150 150 6397 • Out -of _ -House Training & Conferences 6480 Software • 219.546 115,126 267,887 276,010 267,887 6495 • Other Expense 6510 • Insurance l 6520 • Equipment Rentals 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology 9,042 1,169 60,000 I 130,000 70,000 6980 • Capital Improvements 6985 • Lease Total 1,023,720 378,210 1,200,700 1.453,168 1,344,754 61 IO1-xxxx-50-55 Human Resources Actual - YTD Budget Adopted Planned I I Expense Account - - - 2017 6/30/18 2018 2019 2020 6220 • Minor Equipment/Furniture <$5k 818 i 800 1,500 I 1,500 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 2,688 207 1,313 1,313 1,313 6250 • Bib Processing Supplies 6310 • Postage 30 21 50 50 50 6320 • Printing 6340 • Memberships 6,237 253 6,414 6,714 6,714 6345 • Public Relations 1,839 4,690 10,050 14,586 14,850 6358 • Programs 121 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 . Professional Contracts 48,193 19,643 107,292 67,422 53,832 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 44,466 12,572 25,000 30,000 30,000 6394 • Travel and Mileage 2,307 1,316 1,400 3,000 I 3,250 6395 - In -House Training 19,957 5,865 36,200 55,000 94.500 6396 • Meetings 20 1,000 1,000 1,200 Out _ 63,500 68,500 6397 • -of -House Conference & Meetings g 24 24,035 34,538 31,000 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 Total 150,711 79,105 220.519 244,085 275,709 62 101 -xxxx-50-56 Finance Expense Account Actual 2017 YTD 6/30/18 Budget 2018 Adopted 2019 Planned 2020 6205 -Bank Service Charges 3,357 1,556 3,780 2,100 2,100 6220 • Minor Equipment/Furniture <$5k 589 689 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 438 155 1,400 700 725 6250 • Bib Processing Supplies 6310 • Postage 581 294 1,100 750 765 6320 • Printing 6340 • Memberships 1,017 1,000 1,035 1,035 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • _ Phones 6369 • Disposal Services 6379 • Professional Contracts 60,505 35,830 64.535 63,635 64,535 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 517 121 401 404 420 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 66.415 38,545 72,905 68,624 69,580 63 01-xxxx-50-57 Foundation Actual YID Budget Adapted Manned Expense Account 2017 6/30/18 2018 2019 2020 6220 Minor Equipment/Furniture • <$5k 6221 • E -book Readers 6236 • Janitorial supplies 6249 • Operating supplies 237 2,500 500 500 6250 • Bib Processing Supplies 6310 • Postage 82 18 500 500 500 6320 • Printing 2,000 2,000 2,000 6340 • Memberships 1,205 290 1,680 2,305 2,305 6345 _ • Public Relations 85 2,500 2,500 2,500 6358 • Programs 6362 • Electric 6364 • Water and sewer - i 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint.. replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair m maint. - other equipment 6394 • Travel and Mileage _ 823 297 840 1,680 1,680 6395 - In -House T Training 6396 - Meetings 80 1,000 1,430 1,430 Out 6397 • -of -House Training & Conference 166 2,000 3,300 2,700 6480 • Software 1 6495 • Other Expense 219 250 250 250 6510 • _ Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 2,812 690 13,270 14,465 13.865 64 01-xxxx-50-58 Facilities Services Actual YTD Budget Adopted Planned Expense Account 2017 6/30/18 2018 2O19 2020 6220 • Minor Equipment/Furniture <$5k 1,000 1,500 1,800 6221 • E -book Readers 6236 • Janitorial supplies 37,307 18,949 49 000 49 000 49,000 00 6249 • Operating supplies 39 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 359 379 500 500 500 6345 • Public Relations 6358 • Programs 167 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 350,864 151,278 343 300 373,700 4 3 3, 800 6380 • Gasoline, Motor Oil, L Lubricants 1,856 761 2,500 2,500 2,500 6382 • Repair maint. - building 181,656 193,783 219,172 228,752 196,400 6384 • Repair maint. - vehicles 653 2,500 2,500 2,500 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 4,441 2,580 ° 6,000 6,000 6,000 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 6952 . Equip/furniture-over $5000 6,575 3,500 6954 • New Computers & other technology 6980 • Capital Improvements 9,60O 767,839 7,577,350 21.7 39, 300 442,500 Total 593,517 1,135,569 8.202,322 22.408 . 252 1,046,000 65 01-xxxx-50-59 Collection Resources Expense Account ctual 2017 YID 6/30/18 Budget 2018 Adopted 2019 r Planned 2020 914 3,500 3,500 3,500 6220 • Minor Equipment/Furniture 45k 845 E 6221 • -book Readers 6236 • Janitorial supplies - 6249 • Operating supplies 10,719 6,491 12,300 12,500 12,300 6250 • Bib Processing Supplies lies 153,258 52,796 205 636 159 821 205 636 , ! 6310 • Postage 20,803 10,312 33,950 36,825 34,025 6320 • Printing 6340 • Memberships 225 500 500 500 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 236,564 433,602 452,427 440,602 6379 • Professional Contracts 320,710 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - buildirig 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 6,595 4,522 9,400 12,625 9,400 6396 • Meetings 235 65 500 300 500 6397 • Out -of -House Training & Conference_ s 6410 - Books 529,395 258 880 598,000 574,500 585,000 6425 - Newspapers & Periodicals 46,500 51,850 28,711 46,500 55,000 6430 - Ebooks 100,000 142,467 42,757 100,000 1 150,000 6460 - Compact Discs 45,000 4.0,117 9,554 45,000 45,000 6480 • Software - 6490 - DVD/BluRay 175,000 122,715 51,255 175,000 : 175,000 6495 • Other Expense 484,500 6496 - Electronic resources 400,019 274,050 484,000 606,000 6500 • Platform Fees 18,712 600 18,850 12,850 25,350 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology 36,934 r 60,000 30,000 6986 - Opening Day Collection 2,167,813 Total 1,855,599 977,471 2,226,738 2,326,848 66 2019 Budget String Coding Budget String Coding - Numeric Sort The following format is used for coding expenses for purchase order requisitions and for future budgeting: Fund Expense Location Department Project 00 - 0000 - 00 - 00 - ❑❑❑❑ Definitions: • Fund: A fiscal and accounting entity with a set of accounts recording revenues and expenditures of the entity. • Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to benefit the current fiscal period. • Location: Various branch location or member library designations associated with a two - digit code. • Department: A two -digit code associated with District Support Services departments. • Project: A four -digit code associated with special expenditure categories. Coding Examples Example One: 01-6220-50-51 01=General Fund 6220=Minor Equipment 50=District Support Services 51=Administration Example Two: 01-6249-10-00 01=General Fund 6249=Operating Supplies 10=Centennial Park 00=No Department Example Three*: 01-6358-10-00-1001 01=General Fund 6358=Programs 10=Centennial Park 00=No Department 1010=Centennial Park Programs *In most instances you will not need to code for projects unless you have expenses specifically related to an item on the project list. 68 Schedule of Budget Codes Fund Expense Location Department Project 00 - OOE:1O - 00 - 00 - ❑❑❑❑ Location Codes 10 Centennial Park 15 Farr 20 Carbon Valley 30 Lincoln Park 40 Bookmobile 50 District Support Services 70 Ault (Northern Plains) 71 Erie 72 Kersey Library 73 Riverside Library & Cultural Center 75 Eaton 80 Fort Lupton 85 Hudson 90 Johnstown (Glenn A. Jones) 95 Platteville 00 High Plains Library District Department Codes 00 None 01 Board of Trustees 02 Executive Director 03 Associate Director 51 Administration 53 Public Information 54 Information Technology 55 Human Resources 56 Finance 57 Foundation 58 Facility Services 59 Collection Resources 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 69 Professional Contracts 5010 Centennial Park 5015 Farr 5020 Carbon Valley 5030 Lincoln Park 5071 Erie 5072 Kersey 5073 Riverside Library & Cultural Ctr. 8002 Outreach 6000 Tax Distribution to Member Libraries 6010 Contingency /An amount budgeted for expenditures that cannot be foreseen and planned for in the budget process because of an occurrence of an unusual or extraordinary event. 6105 Third Party Health Insurance Payment i Insurance payment for COBRA insurance coverage. 6110 Salaries / Wages paid to employees who are employed by the District. 6112 Life/Disability Insurance / Premium paid for short-term and long-term, life and disabaity 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 i 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. 70 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). 6380 Gasoline, Motor Oil, Lubricants / Expenses for fuel and lubricants to operate District vehicles. 6382 Repair & Maintenance -Buildings / Materials and supplies for the repair and maintenance of District buildings. Includes light bulbs, paint, lumber, and hardware supplies. 6384 Repair & Maintenance -Vehicles / Repair and maintenance costs for District vehicles. 6385 Repair & Maintenance -Office Equipment / Services, supplies and maintenance agreements purchased to repair and maintain office equipment, such as copy machines, microfiche reader/printers and fax machines. 6387 Repair, Maintenance, Replacement - Computer / Services, supplies and maintenance agreements purchased to repair and maintain computer equipment, such as monitors, central processing units and printers. Also includes cost of replacement computers. 6388 Repair & Maintenance -On-line Computer I Cost of upkeep for the Dynix Horizon system. 6389 Repair & Maintenance -Other Equipment / Services, supplies and maintenance agreements purchased to repair and maintain any equipment that is not otherwise classified. 6393 Tuition Reimbursement I 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 1 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. 71 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 - DO - 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 01=General Fund 6358=Programs 10=Centennial Park 00=No Department 1001=Centennial Park Programs *In most instances you will not need to code for projects unless you have expenses specifically related to an item on the project list. 72 Schedule of Budget Codes Fund Expense Location Department Project DO - DODO - DO - OD - ❑❑❑❑ Location Codes 10 Centennial Park 15 Farr 20 Carbon Valley 30 Lincoln Park 40 Bookmobile 50 District Support Services 70 Ault (Northern Plains) 71 Erie 72 Kersey Library 73 Riverside Library & Cultural Center 75 Eaton 80 Fort Lupton 85 Hudson 90 Johnstown (Glenn A. Jones) 95 Platteville 00 High Plains Library District Department Codes 00 None 01 Board of Trustees 02 Executive Director 03 Associate Director 51 Administration 53 Public Information 54 Information Technology 55 Human Resources 56 Finance 57 Foundation 58 Facility Services 59 Collection Development 65 Virtual Library 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 Riverside Library & Cultural Ctr. 2013 Lincoln Park 2014 Energy Performance project 3513 Interlibrary Loan system 8501 Spell Grant 73 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 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 1 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 i Premium paid for dental insurance coverage as elected by employees. 6369 Disposal Services / Pick up and removal of waste and recyclable materials. 6490 DVD/Blue Ray / Recorded visual material in DVD or Blue Ray format. 6430 EBooks / Recorded audio materials in cassette type form. 6362 Electric / Expenditures for electrical services provided by a public utility company. 6496 Electronic Resources / Subscription on-line databases. 6221 E Readers / Includes Kindle and (pads. 6952 Equipment/Furniture over $50001 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 boolenobiles, 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. 74 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 1 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 i Items costing less than $5000, such as VCRs, projectors, televisions, display units and typewriters. 6365 Natural Gas / Expenditures for natural gas services provided by a public utility company. 6954 New Computers & Other Technology / Includes personal computers, monitors, printers, and multi -functional equipment. 6986 Opening Day Collection / Expenses incurred in purchasing Library materials for opening day inventory. 6249 Operating Supplies I Items such as pens, paper, tape, scissors, desk accessories, binders, paper clips, security cases, seasonal decorations, break room supplies, and craft supplies. Items costing $100 and less. 6495 Other Expense / Expenses not otherwise classified. 6397 Out -of -House Training & Conferences / Expenses incurred for conference attendance and out -of -house training. 6425 Periodicals / Printed materials purchased with a subscription for magazines, newspapers, or professional 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 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 I Services, supplies and maintenance agreements purchased to repair and maintain computer equipment, such as monitors, central processing units and printers. Also includes cost of replacement computers. 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/467 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. 75 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. Hello