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Home My WebLink About20180647.tiffRESOLUTION RE: APPROVE APPLICATION FOR VICTIMS OF CRIME ACT (VOCA) GRANT FOR VICTIM ASSISTANCE UNIT AND AUTHORIZE ELECTRONIC SUBMITTAL WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board has been presented with an Application for a Victims of Crime Act (VOCA) Grant for the Victim Assistance Unit from the County of Weld, State of Colorado, by and through the Board of County Commissioners of Weld County, on behalf of the 19th Judicial District Attorney's Office, to the Colorado Division of Criminal Justice, Office for Victims Programs, with terms and conditions being as stated in said application, and WHEREAS, after review, the Board deems it advisable to approve said application, a copy of which is attached hereto and incorporated herein by reference. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Application for a Victims of Crime Act (VOCA) Grant for the Victim Assistance Unit from the County of Weld, State of Colorado, by and through the Board of County Commissioners of Weld County, on behalf of the 19th Judicial District Attorney's Office, Victim Assistance Unit, to the Colorado Division of Criminal Justice, Office for Victims Programs, be, and hereby is, approved. BE IT FURTHER RESOLVED by the Board that JoAnn Holden, District Attorney's Office, be, and hereby is, authorized to electronically submit said application. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 28th day of February, A.D., 2018. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO ATTEST: ditiCiA) • eitto'e1 Weld County Clerk to the Board BY: Deputy Clerk to the Bo AP County Attorney Date of signature: D3 -a9-18 Steve Moreno, Chair1 Luic arbara Kirkmeyed, Pr�m ., _..... E_-) ,...------ Sean P. Conway :3,_,_, , ,, 62, Julie A. zad Mike Freeman C.c c?H), 2cTc &c_) 2018-0647 DA0027 2/21/2018 Print/Preview Colorado Division of Criminal Justice Office for Victims Programs Announcement for CY19 3/9/2018 deadline t $ 349,997®00 Requested Project Contact joAnn Holden jhokten@comeld.co..usn Tel: 970-400-4747 Additi nal Contacts none entered Organizational Details t Applic Yes No ir.V 20 Crime Victims Services (CVS) Grant Program Funds District Attorney's Office, 19th Judidal District 19th DA Victim Assistance Unit District Attorneys Office, 19th Judicial District PO Box 1167 915 10th St Greeley, CO 80632-1167 Chairs Bard of County Commissiners Steve Moreno smoreno co.weld.co.us Telephone970-356-4010 Fax 970-352-8023 Web https://www.weldda.com EIN N 84-6000813 MOW, kr•VAWROW4•14.4.44•Yei nt "Doing Business As" (DBA) under a parent company/unit of government? 2m Legal Entity Name Enter the Legal Entity Name here. Ifyour agency is a DBA, the Legal name will be different than the Applicant Name. Ifyour agency is NOT a DBA, then the Applicant Name and Legal Entity Name will be the same. Weld County District Attorney's Office, 19th Judicial District 3. Legal Entity Physical Address Enter the Legal Entity Street Address, City, State, Zip -I- 4 (e.g. 700 Kipling Street, Suite 1000, Lakewood, CO 80215-8957) PO Box 1167, 915 Tenth St, Greeley, CO 80632-1167 4. Legal Entity County Enter the Legal Entity County where your agency is located. Weld County 5. Applicant Type Not for Profit State Agency - Higher Education State Agency - Other https://zoomgrants.corn/printprop.asp?rfpid=1399&propid=104178&print=R 2018-0647 1/11 2/21/2018 Print/Preview Local Government - City or County ✓ Local Government - DA's Office Local Government - K-12 Education Tribal Government 6. Enter the district information for the physical address of your organization o4] Colorado US Congressional District (01-07) 23, State Senate District (01-35) 63] State House District (01-65) 19} Colorado Judicial District (01-22) 109.00 TOTAL Geographic Area where Grant Funds will be Utilized 7. Counties Enter the county(ies) where this project will be providing services for this project. If Statewide, enter Statewide in the box provided. Weld County Agency Information 8. Agency Description & Qualifications The 19th Judicial District Attorney's Office is a government agency statutorily mandated to prosecute those charged with committing crimes against the State of Colorado. The Office's Mission Statement is, "to seek justice by holding offenders accountable, protecting the rights of victims, and honorably representing the community with integrity to make Weld County a safe place to live". The Victim Witness Unit is a department within the Weld County District Attorney's Office and was established in 1980. Presently, the Victim Witness Assistance Unit staff consists of 13 staff (12.25 FTE) working with victims of felonies, misdemeanors, and traffic cases. In 2017, Victim Witness staff provided 11,966 unduplicated services to 2,996 unduplicated victims of crime who fall under Colorado's Victim Rights Act. Victim Assistants (funded 2017 VOCA Grant) provided services to 612 misdemeanor victims of domestic violence, 71 felony victims of domestic violence, and 255 victims of juvenile offenders. Of those, 128 cases required language accommodation. The Victim Witness Assistance Unit has managed federal and local grants successfully since its inception, and while the Victim Rights Act has created mandated services since that time, our priority remains to offer victims and witnesses innovative and comprehensive services during the course of the prosecutorial process. Past grant projects have focused on these same services to victims and witnesses, and through the work of our Unit, including management, direct service, and administrative staff, we perform the duties outlined within our goals and objectives, and adhere to the budgetary and reporting requirements required of the specific project. https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 2/11 2/21/2018 Print/Preview Project Overview Project Duration 1. Project Start Date MM/DD/YYYY - Enter 01/01/2019 here for standard projects. 01/01/2019 2. Project End Date MM/DD/YYYY- Enter 12/31/2020 here for standard projects. 12/31/2020 Application Type 3. Please select: CY19-20 - Crime Victims Services Grant Program ✓ CY19-20 - Crime Victims Services Grant Program DCJ Grant Manager Only - Crime Victims Services Grant Program CY19-20 Project Officials 4. Primary Contact: Name Enter salutation, first, last, title, agency (e.g. Mrs. Sally Smith, Program Coordinator, ABC Company) Ms. JoAnn Holden, Director of Victim Services, Weld County District Attorney's Office Victim Witness Assistance Unit 5. Primary Contact: Email Address jholden@weldgov.com 6. Primary Contact: Phone Number 970-400-4747 7. Primary Contact: Mailing Address Street Address, City, State, Zip + 4 (e.g. 700 Kipling Street, Suite 1000, Lakewood, CO 80215-8957) PO Box 1167, Greeley, CO 80632-1 167 8. Project Director: Name Enter salutation, first, last, title, agency (e.g. Mrs. Sally Smith, Program Coordinator, ABC Company) Ms. JoAnn Holden, Director of Victim Services, Weld County District Attorney's Office Victim Witness Assistance Unit 9. Project Director: Email Address jholden@weldgov.com 10. Project Director: Phone Number 970-400-4747 11. Project Director: Mailing Address Street Address, City, State, zip + 4 (e.g. 700 Kipling Street, Suite 1000, Lakewood, CO 80215-8957) PO Box 1167, Greeley, CO 80632-1167 https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 3/11 2/21/2018 Print/Preview 12. Financial Officer: Name Enter salutation, first, last, title, Agency (e.g. Mr. John Doe, Senior Accountant, ABC Accounting Services) Ms. Barbara Connolly, Controller, Weld County Government 13. Financial Officer: Email Address bconnolly@weldgov.com 14. Financial Officer: Phone Number 970-356-4000 15. Financial Officer: Mailing Address Street Address, City, State, zip + 4 (e.g. 700 Kipling Street, Suite 1000, Lakewood, CO 80215-8957) PO Box 758, Greeley, CO 80632-0758 16. Signature Authority: Name Enter salutation, first, last, title, agency (e.g. Ms. Jane Austen, Board Chair, ABC Agency). Mr. Steve Moreno, Chair - Board of County Commissioners, Weld County 17. Signature Authority: Email Address smoreno@co.weld.co.us 18. Signature Authority: Phone Number 970-356-4000 19. Signature Authority: Mailing Address Street Address, City, State, zip + 4 (e.g. 700 Kipling Street, Suite 1000, Lakewood, CO 80215-8957) PO Box 758, Greeley, CO 80632-758 Project Details 20. Type of Project(s) (check all that apply) Child Advocacy Center Court Appointed Special Advocates (CASA) Domestic Violence Domestic Violence/Sexual Assault - Law Enforcement (Officer or Investigator) Domestic Violence/Sexual Assault - Prosecution (Prosecutor or Investigator) Dual Domestic Violence/Sexual Assault Agency Human Services Multidisciplinary Team (e.g. SART, CCR) Probation .= Sexual Assault i Sexual Assault Nurse Examiner (SANE) ) Statewide Coalition fi{ Training (Statewide or DV/SA specific) ✓ Victim Services Other (explain in the project description) https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 4/11 2/21/2018 Print/Preview 21. Problem Statement The Weld County District Attorney's Office Victim Witness Assistance Unit provides services to victims of crime as they move through the prosecution of a criminal case. Experiencing a crime can, for many victims, be the most difficult time in their lives. The criminal justice system is often challenging and stressful to navigate, but the Victim Witness Assistance Unit makes every effort to assist victims as they move towards recovery from the physical, emotional, and financial impacts of crime. This Unit is dedicated to upholding victim's rights as outlined in the Colorado Victim Rights Act (VRA), and provides necessary assistance to victims and witnesses of crime through support, education, and resource referral services. The requested project focuses on the needs of domestic violence victims and victims of juvenile offenders within Weld County. Victims of domestic violence need comprehensive wrap around services due to the complex nature of their crime, and victims of juvenile offenders are navigating a system operates differently than a traditional adult criminal justice process. Because victims of domestic violence often recant, Victim Witness Assistants make immediate contact in new domestic violence cases; something essential to establishing safety, referrals, and report. The Victim Witness Unit provides mandatory VRA services, in addition to a myriad of other services necessary to support the unique needs of each case that enters our Office. According to the US Census, Weld County is the third largest county in Colorado (by area), with rural sprawl and a varied population of refugee and immigrant non-English speakers. In 2016 the Weld County District Attorney's Office prosecuted 14,794 cases, and in 2017 the Victim Witness Unit provided 11,966 unduplicated services to served 2,996 unduplicated victims of violent crime who fall under Colorado's Victim Rights Act (175 of which were language related services). 22. Project Summary We are a District Attorney' Office based Victim Assistance Unit, serving Victim Rights Act victims in Weld County, Colorado. We serve approximately 950 unduplicated victims through this grant project each year (based on 2017 figures, 612 misdemeanor DV victims, 71 felony DV victims, 255 victims of juvenile offenders) providing emotional support, education about the criminal justice process, and resource referrals for a myriad of needs. Underserved Populations 23. Describe the underserved population(s) in the community you serve (e.g. race/ethnicity, LGBTQI, deaf, disabled, elderly, etc.). The Victim Witness Assistance Unit provides services to all victims and witnesses involved in the prosecution of criminal cases which have occurred in Weld County, Colorado. We serve individuals of all races and ethnicities, languages and cultures, those who identify as LGBTQI, deaf and disabled victims (those with physical, intellectual, and developmental disabilities), and who live in varying geographic locations. Our staff have received specialized trainings in diversity and accommodation for underserved populations, and we have strong relationships with local and state-wide organizations that allow us to best support victims and witnesses through our program, no matter the need. Weld County is the third largest county in Colorado by area, with much of that area represented by rural sprawl. Due to this, those underserved populations served by our Unit have additional barriers related to location, primarily access to transportation and services in their local communities. An area of emphasis for our Unit has been serving those with language barriers. In order to make sure that non-native English speakers know their rights, and are able to participate in the criminal justice process to https://zoomg rants. com/printprop.asp?rfpid=1399&propid=104178&pri nt=R 5/11 2/21/2018 Print/Preview the fullest, we have Spanish speaking Victim Witness Assistance staff, access to a language line service, knowledge of local translators for ASL, contact letters in primary East African languages to reach a greater number of our refugee population, and VRA letters in English and Spanish languages. 24. How did you determine the underserved populations? (cite sources) Victim Witness Unit statistics US Census, 2016 population estimates GIS Mapping Data provided by the Department of Criminal Justice Immigrant and Refugee Center of Northern Colorado Colorado Office of Economic Security, Division of Refugee Services, Northern Colorado Arrival Data 25. Is your agency a culturally specific community based organization? (Please see application instructions for criteria before answering this question) If Yes, please explain. If No, enter "No" in the space provided. No Additional Questions 26. Can your agency serve any age sex assault victim? [Non -Profits Only] If your agency is not a non-profit, enter NA below. Yes No ./ NA 27. Describe how your agency assists victims in applying for Crime Victim Compensation. (enter NA if your agency does not assist victims in applying for Crime Victim Compensation) The Victim Witness Assistance Unit provides information to victims about Crime Victim Compensation (CVC) from the onset of their criminal case. A brochure is included with every initial letter sent to Victim Rights Act (VRA) victims, and additionally these brochures (available in English and Spanish languages) are available in every Victim Witness waiting room, and the District Attorney's Office lobby. Victim Witness Assistants help victims (and some witnesses) in completing applications, gathering additional documentation, and the initial filing letter received by a VRA Victim. Additionally, CVC brochures (English and Spanish) are available in every court waiting room and the District Attorney's Office Lobby. The Language Line is utilized when working with victims of other languages. Victim Witness Assistants receive annual training on the CVC program, and all new Deputy District Attorneys are required to meet with the CVC Coordinator during orientation to learn about the program and referral process. 28. Describe how your agency uses volunteers. (enter NA if your agency does not use volunteers) The Weld County District Attorney's Office has an active internship program. The Victim Witness Assistance Unit, along with Diversion and Investigation Units, take on multiple interns at the University level each semester. Interns are trained to do the work of the units they're serving under, so specific to the Victim Witness Unit, we focus on the strengths and interests of our individual interns to place them where they can be most effective in serving victims and witnesses of crime as they move through the prosecutorial process. Victim Witness Assistance Unit Staff spend an extensive amount of time training our interns, and through a combination of training materials and hands on experience, they are progressively moved into roles that mirror our Victim Witness Assistant positions. These interns are expected to participate in the daily activities of the Unit, including data entry, phone calls, attending court proceedings, and coordinating victims and https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 6/11 2/21/2018 Print/Preview witnesses for trial. Our interns are primarily responsible for assisting the County Court Victim Witness Unit, as this is the highest volume program, and offers daily opportunities to talk with victims and witnesses, coordinate trials weekly, and work with a high volume of complex crimes like domestic violence. While this type of program is a time commitment from our staff, our Office is invested in educating students about the criminal justice process, and helping them define their career path through service. In 2017, the Victim Witness Assistance Unit utilized 7 interns for 669.5 hours of service. 29. Describe how your agency collaborates with community agencies. List at least three (3) agencies, including contact information. DCJ reserves the right to contact these agencies. The Victim Witness Unit collaborates with community agencies to meet the needs of the victims and witnesses we serve. We have a strong victim services network in Weld County; however, most of the agencies providing services are located in the county seat of Greeley. Our collaborations consist of regular phone conversations and emails about cases where a victim or witness needs services that one of our community agencies provides. It also includes monthly and quarterly meetings where we can gather as a larger service community to discuss current and emerging needs, and a regular crime specific review meeting (Sexual Assault Review Team). The agencies we collaborate with most are A Woman's Place, Sexual Assault Victim Advocate Center, and Catholic Charities Victim Service Unit. These programs support the immediate and ongoing needs of victims and witnesses in our community, and help ensure that we provide wrap around, individualized services to each person we serve. A Woman's Place Contact: Laura Thompson, laura@awpdv.org, 970-356-4226 Sexual Assault Victim Advocate Center Contact: jen Gaskill, jen@savacenter.org, 970-506-4059 Catholic Charities Contact: Brittany Coonrad, bcoonrad@ccdenver.org, 970-616-8602 30. If you are a government agency, describe how you consulted with non-profit victim service agencies in developing your application. (Enter NA, if you are a non-profit organization) We collaborate regularly with non-profit agencies in our area, and for the purposes of developing this application consulted with the Immigrant and Refugee Center of Northern Colorado (IRC) and Catholic Charities. We reached out to IRC as they have recently made the transition from two separate agencies serving refugees in our community to one comprehensive program. The Victim Witness Unit has seen an anecdotal increase in the need for cultural and language specific services related to our local refugee population. Our interest in qualifying this need led us to IRC. Catholic Charities regularly works with our Victim Witness Unit and Crime Victim Compensation through their Victim Services Program. We consulted with this agency to get a sense of local trends, and to collect feedback on their work with the Victim Witness Unit for the purpose of developing this application. Continuation Applicants 31. Describe any significant project changes (programmatic) from the previously funded project (CY2017, CY2018 grant years). (Enter NA if there are no differences or if you are not currently a CVS grant recipient.) The Weld County District Attorney's Office Victim Witness Unit (WCDAVWU) is adding two new positions, not previously included in CY2017/2018's grant application, to this request. The first new request is to add 5 hours a week to a 25 hour a week clerical position who is Spanish bi-lingual. This position assists the Victim Witness (VW) Unit with administrative tasks linked to the direct service https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 7/11 2/21/2018 Print/Preview Personnel Supplies & Operating Travel Equipment Consultants / Contracts function of our Victim Witness Assistants. The additional VOCA request of 5 hours a week will support VW Assistants in the VOCA Project with much needed back up support for Spanish language victims calling or coming into the lobby (for the times a VW Assistant is supporting other victims over the phone or in court). As well, these additional 5 hours will help the VW Unit with compiling and computation of statistics for the VOCA Project. The second new request is a manager position that supervises the County Court VW Unit, and participates in all aspects of the direct service work provided to domestic violence victims through the misdemeanor criminal justice process. This full-time position is titled Program Manager and handles three components of work in the VW Unit: 1 - 44% (CVC) Crime Victim Compensation Coordinator; 2- 33% Direct Supervisor of County Court VW Assistants; 3- 23% support to the administrative duties for the VALE Board. The County presently funds 13% of 33% Supervisor portion of her position. Administrative Funds for CVC and VALE are not increasing and dollars received from surcharges is less than expenses. Funding from administrative accounts will be discontinued for the Program Manager position as job duties are not directly related to administration of CVC and VALE programming. Budget Summary Budget Summary In Grant Requested/Awarded Funds Cash Match Kind Match Total Match Total Match 318,179.00 106,060.00 106,060.00 106,060.00 424,239.00 424,239.00 22.73 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Project Project Percent Total Total Match $ 0.00 $ 0.00 $ 0.00 $ 0.00 0.00 % 0.00 % 0.00 % 0.00 % Indirect $ 31,818.00 $ 10,606.00 $ 10,606.00 $ 10,606.00 $ 42,424.00 $ 42,424.00 2.27 % Total $ $ $ $ $ $ $25.00 % 349,997.00116,666.00 0.00116,666.00116,666.00466,663.00466,663.00 Additional Financial Details Continuation Applicants Describe any Historically, grant funds have constituted a large percentage of the funding needed to significant sustain the DA Office Victim Witness Unit. In 2017, the District Attorney's Office VW project changes Unit's 12.375 salaries and benefits were funded by: WELD County government at (budgetary) 55.7%; 16.1% LOCAL VALE Grant; 11.4% VOCA Grant; 11.4 % VALE ADMIN; and 5.4% from the CVC ADMIN. previously funded project While the 19th Judicial District's Local VALE Grant funds have remained strong but (CY2017, level since 2015 (increase of $15,000 for the 2018-2019 Grant Cycle) the available CY2018 grant dollars to the DA Office VW Unit have remained stagnant for the past two years. The years). (Enter Local VALE Board is expecting additional (new) funding requests by agencies for the NA if there are current open RFP (2018-2019 grant cycle) which may result in the VW Unit remaining no differences at the same funding amount or even a decrease. https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 8/11 2/21/2018 Print/Preview or if you are not currently a CVS VALE and CVC Administrative funds are derived by defendants in Weld County paying grant recipient.) a surcharge as part of their sentencing. VALE and CVC Administrative funds are 10% of what is collected from defendants. There is no guarantee of number of defendants who will be sentenced in a year nor how much will be collected from the defendants who are ordered to pay this surcharge. The VALE Administrative funding and Victim Compensation Administrative funding began decreasing in 2008. In 2011, VALE Administrative funding finally saw an increase surpassing 2008 funding. It leveled off in 2014. The 2017 funds were $7,891 more than 2011. CVC Administrative funds have decreased each year from 2008 to 2014. From 2014 to 2016 there was an increase in surplus funds due to a decrease in salary costs with a Coordinator turnover, and conservative Board expense spending. The funds have continued to decrease through 2017. The 2017 ending fund balance was $41,139.48 less than 2016's ending fund balance, representing a 36% decrease. VALE and CVC Administrative funds pay for expenses such as meeting meals and conferences for the two Boards. Additionally, the Director of Victim Services and Program Manager/CVC Coordinator's salaries and benefits are paid from Administrative funds. The Director of Victim Services is partially supported by a Local VALE Grant and the Program Manager/CVC Coordinator is partially supported by Weld County Government funds. In 2017, VALE and CVC Administrative funds paid $140,244.96 in salaries and benefits for the Director of Victim Services and Program Manager/CVC Coordinator. Additionally, in 2017 the VOCA VW Assistant position held by Gaby Diaz cost more than was allotted in the VOCA grant and County Match, so VALE Administrative funds were used to make up the $6,632.00 difference. The VOCA VW Assistant position held by Paulina Fix also exceeded funds allocated through Local VALE Grant + VOCA Grant + County Match, and VALE Administrative funds covered the overage of $6,524.00. These funds are not renewable, and CVC / VALE Administrative funds will not recoup the expenses paid for these two positions due to the stable but stagnant income received from surcharges. It is expected that all surplus funds available to assist in emergency funding like occurred in 2017 will be depleted this year. Due to a lack of increases in local VALE and Weld County budgets, and a depleted emergency fund through CVC and VALE Administrate accounts, all increased expenses associated with program staff are being requested through VOCA (i.e. cost of living increases, step increases, and increased benefits costs). In addition, we are requesting the new clerical position supporting direct service work of the larger Victim Witness Unit, and the management position supporting the direct service work of the County Court Victim Witness Unit, which are vital to the operation of our program, and are not currently funded or paid for through sustainable sources. New Applicants If you are not currently receiving Crime Victims Services grant funds through the Office for Victims Programs, you https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 9/11 2/21/2018 Print/Preview must describe how the requested budget items are currently being funded. Additional Project Funding Amount Description Additional Sources of Project Funding Federal State County Government Municipal Government $ 0.00 $ 0.00 $ 89,384.00 County Match Fix, Archibeque, Diaz $ 0.00 Duration 01012019 - 12312020 Local VALE $ 27,282.00 Local VALE Grant - Match Rodriguez, Harmon, Indirect Costs Private $ 0.00 �w� w.� .w...... __._�.... wwMw... _ ..... ��N..........�. _ Other (Specify) Total Documents $ 0.00 01012019 - 12312020 .�._.._.....4_.w. _ . •••••-•••••••••••• 7• •••••••-• ,-..,•-•••• 9 ..rw_••••_.._ ....V....._-•..W....w••_ .....,--0,...a.),.. iNYNavvrv.eswl .xn.. ....wry//M./404,\zl ....:.�. �rvm-'n•..i... :�r.w .zn vnw.wl4 �. wiwT..•.,Aw..wm�v_.uwW wn vl wi.rr4-rw.._..rv._.-o..._ r..u.mv.x:Wxuun..tw.b\.+wW\.w�.•.•.vn..w••w...nevnv._....•w.zvY.'•.a»'.z.r.••:A'ea'wi.. .:.v....: 116, 666.00 Documents Requested Exhibit D - Statement of Work download template Exhibit E - Budget & Budget Narrative download template Financial Management Questions download template Required?Attached Documents * ,t ,_.ik.44._n-.,A.:4....W....._ _ • �. _.. �. ..,.. ,. _ ..4 'NN tlN•a .V-• •,_1444.. •.r+.. •.. a_ • • • _ .-, • Total Agency Budget download cemnlate • 44......_..Wa......Nrawy_..w.*._,.. ..... .._.�A ....__.,:�..__.w... __..wx.-..W._.._x.._.%,..44,v4.2.,r,44.wW».,.>.,.,._.. __,__._.. __._..,9. .__w....._.,4_..9._ -_. _ .__ _ —•_... w .r w •. ._- .... - . Most recent Audit or Financial Review & Management Letter Organizational Chart [See instructions] vrvw' ..w w9 ♦lna _ .rn ... ., ral • •.. .r ♦ 'WVM1 N w .. W., .• _ wn job Descriptions [See instructions] Board Member List [Nonprofits only] Proof of nonprofit status [Nonprofits only] Sample timesheet [See instructions] Federally negotiated indirect cost rate agreement [See instructions] (44 ✓ 4... _wvr•.-..-•..•...r _an.r-i4,,A• .4 .. . * ZoomGrantsTM is not responsible for the content of uploaded documents. • https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 10/11 2/21/2018 Print/Preview Application ID: 104178 Become a fan ofZoomGrants"A on Facebook Problems? Contact us at Questions@ZoomGrants.com ©2002-2018 GrantAnalyst.com. All rights reserved. "ZoomGrants" and the ZoomGrants logo are trademarks of GrantAnalyst.com, LLC. Logout i Brovvser https://zoomgrants.com/printprop.asp?rfpid=1399&propid=104178&print=R 11/11 EXHIBIT Q - STATEMENT OF WORK Applicant Agency: Weld County District Attorney's Office - Victim Witness Assistance Unit Project Title: 19th DA Victim Witness Assistance Unit P roject ription: Describe the project, staff and services you plan to provide with these grant funds. See instructions for further information. 1 F The District Attorney's Office Victim Witness Program serves victims of crime as they move through the prosecutorial process in Weld County. Weld County is the third largest County in the state of Colorado (by area), and is comprised of Greeley, the urban County Seat, and rural sprawl containing towns of varying sizes and resources. At the moment, there are more than 20 individual law enforcement agencies serving different areas of the County. The diversity of Weld County continues to grow along with our population. According to the US Census Bureau, Weld County was first in the state for population growth, and Greeley was fourth in the nation between 2015 and 2016. According to the Immigrant and Refugee Center of Northern Colorado (IRC), it is hard to estimate just how many new arrivals are coming into Weld County every year. However, there is a diverse and growing need for language services and education assistance to inform new arrivals about the criminal justice process. In addition to Spanish language speakers, East African countries represent the greatest language needs within our communities. The Victim Witness Unit has collaborated with IRC to produce letters in the most common (parent) languages to reach our refugee and immigrant victims in order to connect them to supportive services and provide education about the court process as the case moves forward. We are the only program providing services to Victim Rights Act (VRA) victims through the prosecution of a criminal case within Weld County, and the District Attorney's Office has the greatest number of obligations under the VRA. This request funds members of the Victim Witness Unit, and specifically focuses on support and aid to victims of domestic violence and victims of juvenile offenders. Victim Witness Assistants are working with individuals through possibly the most difficult time of their lives, and provide critical emotional support in addition to education about the court system, and service referrals for the multitude of needs someone may experience as a result of a crime. We collaborate with local non-profit and other social service agencies to provide comprehensive wrap around services for victims served through our program. Fortunately, a strong victim service community in Weld County, and regular contact with our collaborators, means we're able to offer the most up to date referrals to victims. The Victim Witness Unit co-chairs our local Domestic Violence Coalition alongside our local domestic violence agency, A Woman's Place. Staff attend meetings monthly, connecting with service providers from non-profit, government, and judicial, learning about emerging issues that impact domestic violence victims. The funding requested through this application will enable the Weld County District Attorney's Office to continue their proactive, direct, next day contact with victims of domestic violence. The County Court Victim Witness Unit is handling misdemeanor domestic violence crimes in a high -volume setting, with multiple cases every day coming on for first appearance bond hearings. The Victim Witness Unit recognizes the need to provide immediate intervention in these complex and dangerous cases, even though they are considered "low level" offenses. Connecting victims with services, offering nonjudgmental support, and explaining next steps in the court process are crucial in assuring the safety of victims who may already be recanting the events of the incident. District Court Victim Witness Assistants are also handling domestic violence cases on a daily basis. Prior to 2008, there was no process in place to know if a new felony domestic violence case was scheduled for an initial court hearing. Since 2008 due to OVP funding, it has been possible for Victim Witness Assistants to implement a system that anticipate a victim's attendance at court, and make sure they are present to support any victims that arrive through what is often an overwhelming and busy courtroom scene. Grant dollars are also being requested for the continued funding of a Victim Witness Assistant who is dedicated to the juvenile caseload. This position assists victims of all ages, who have experienced a wide range of crimes from lower level offenses to serious felony level crimes, and guides them through a system that looks and functions differently than a traditional courtroom handling adult offenders. This position is vital for handling the often complex and sometimes delicate communication with victims of juvenile offenders, and the education and support needed to effectively provide services. This two year grant will fund District Attorney Victim Witness Assistants to provide support, education and services to 1000 misdemeanor victims of domestic violence, 140 felony victims of domestic violence, with a goal to achieve a 68% victim contact prior to defendant's first court hearing to inform and education of the court process, review safety issues, and give agency services referrals The Juvenile Victim Witness Assistant will provide services to 469 new primary victims (juvenile or adult) of juvenile offenses. All of these positions provide assistance to victims in both English and Spanish languages, as well as other languages through our 24/7 language line service and letter campaign created to reach the varied needs of our immigrant and refugee populations within Weld County. rjct irir ictlsr icesi ₹- art. .Er.. Complete these data grids only if your project will provide DIRECT victim services. Provide only the number of victims (primary and secondary) who will receive services from Crime Victim Services (CVS) grant -funded personnel during each of the 24 -month periods in the tables below. Ty;.es of Crinrtess Estimated Numbers of Victims Adult Physical Assault 15 Adult Sexual Assault Adults Sexually Abused /Assaulted as Children Arson Bullying (Verbal, Cyber or Physical) Burglary 40 Child Physical Abuse or Neglect 6 Child Pornography Child Sexual Abuse/Assault 32 Domestic and/or Family Violence 1140 DUI/DWI Incidents Elder Abuse or Neglect Hate Crime: Racial/Religious/Gender/Sexual Orientation/Other Human Trafficking: Labor Human Trafficking: Sex Identity Theft/Fraud/Financial Crime Kidnapping (noncustodial) Kidnapping (custodial) Mass Violence (domestic/international) Other Vehicular Victimization (e.g0 Hit a Run) 4 Robbery 32 Stalking/Harassment 4 Survivors of Homicide Victims Teen Dating Violence 55 Terrorism (domestic/international) Other: please explain menacing -assault- sexual assult by a Juvenile; 285 UNDUPLICATED TOTAL 1609 es f 5 r'ices Estimated Numbers of Victims Services & Referral Services Information about the criminal justice process 3368 Information about victim rights, how to obtain notifications, etc. 2432 Referral to other victim service programs 896 Referral to other services, supports Et resources (legal, medical, faith - based, address confidentiality, etc.) Personal Advocacy/Accompaniment Services Victim advocacy/accompaniment to emergency medical care 35 0 Victim advocacy/accompaniment to medical forensic exam 0 Law enforcement interview advocacy/accompaniment 0 Individual advocacy (assistance in applying for public benefits, return of personal property or effects) Performance of medical forensic exam or interview, or medical evidence collection 59 0 Immigration assistance (e.g. special visas, continued presence application, and other immigration relief) Intervention with employer, creditor, landlord or academic institution 0 10 Child or dependent care assistance (includes coordination of services) Transportation assistance (includes coordination of services) Interpreter services 0 0 264 Eo Tonal Sup rt or Safety Services Crisis intervention (in -person, includes safety planning, etc.) Hotline/crisis tine counseling 163 0 On -scene crisis response 0 Individual counseling 0 Support groups (facilitated or peer) 0 Other therapy (traditional, cultural or alternative heating; art, writing or play therapy, etc.) Emergency financial assistance 0 53 Shelter/Hn using Services Emergency shelter or safe house 0 Transitional housing 0 Relocation assistance (includes assistance with obtaining housing) Criminal/Civil Justice System Assist nce Services 10 Notification of criminal events 3000 Victim impact statement assistance 150 Assistance with restitution (includes assistance in requesting and when collection efforts are not successful) Civil legal assistance in obtaining protection or restraining order Civil Legal assistance with family law issues (custody, visitation or support) Other emergency justice -related assistance 752 0 0 6 Immigration assistance (ag0 special visas, continued presence application, and other immigration relief) Prosecution interview advocacy/accompaniment (includes accompaniment with prosecuting attorney and victim/witness) Law enforcement interview advocacy/accompaniment 0 197 0 Criminal advocacy/accompaniment 1000 Other legal advice and/or counsel Crime e ` c tiCompensadon Assistance with Victim Compensation r 1609 a© L Enf.rcerrent � .'� �lJ \ Complete this section if you are requesting funds for a Law Enforcement Officer or Investigator who wilt handle domestic violence, sexual assault, stalking, and/or dating violence cases /incidents for victims age 11 and older (including secondary victims of these crimes). These are the only positions/types of crime that can be funded with these grant dollars. If you apply for funds in this category, remember to complete the question regarding which nonprofit victim services agencies you consulted with in developing your application. Estimate below the number of cases/incidents that will be handled by grant funded personnel during each year of the grant period. Type of Crime Estimated # of Cases/Incidents Calls for Assistance (911 % other) Incident Reports Cases/Incidents Investigated Arrests Dual Arrests Protection/Ex Parte/Temporary Restraining Orders Served Arrests for Violation of Bait Bond Enforcement of Warrants Arrests for Violation of Protection Orders Protection Orders Issues Referrals of Cases to Prosecutor Referrals of Federal Firearms Charges to Federal Prosecutor Forensic Medical Evidence TOTAL r r Complete this section if you are requesting funds for a Prosecutor or Investigator who wilt handle domestic violence, sexual assault, stalking, and/or dating violence cases/incidents for victims age 11 and older (including secondary victims of these crimes). These are the only positions/types of crime that can be funded with these grant dollars. If you apply for funds in this category, remember to complete the question regarding which nonprofit victim services agencies you consulted with in developing your application. Estimate below the number of cases/incidents that wilt be handled by grant funded personnel during each year of the grant period. Type of Cr1 Estimated # of Cases/Incidents Misdemeanor Sexual Assault Felony Sexual Assault Homicide Related to Sexual Assault, Domestic Violence or Stalking Domestic Violence/Dating Violence Ordinance Misdemeanor Domestic Violence/Dating Violence Felony Domestic Violence/Dating Violence Stalking Ordinance Misdemeanor Stalking Felony Stalking Violation of Protective Order Violation of Bait Violation of Probation or Parole Violation of Other Court Order TOTAL r ject�'r.�a-�� raki,: TratM Complete this section only if you are requesting funds for a FORMAL training project to train professionals/volunteers, primarily outside your agency, who work directly with victims. There are only two eligible categories of training activities that can be paid for with these grant funds: Training on domestic violence, sexual assault, stalking, and dating violence or; Statewide or multi jurisdictional training pertaining to victim assistance. NOTE: This section should not be used to indicate the people who will be trained at outreach trainings/community presentations about your program or to in house staff/volunteer training. People Trained Estimated # of People Trained Advocacy Organization Staff (NAACP, AARP) Attorneys/Law Students (Non Prosecutors) Batterer Intervention Program Staff Correction Personnel (probation, parole, and correctional facilities) Court Personnel (judges, clerks) Disability Organization Staff (non -governmental) Educators (teachers, administrators) Elder Organization Staff (non -governmental) Faith -based Organization Staff Government Agency Staff (vocational rehabilitation, food stamps, TANF) Health Professionals (doctors, nurses - not including SANE or SAFE's) Immigrant Organization Staff (non -governmental) Law Enforcement Officers Legal Services Staff (not including attorneys) Mental Health Professionals Military Command Staff Multidisciplinary Group Prosecutors Sex Offender Treatment Providers Sexual Assault Nurse/Forensic Examiners Social Service Organization Staff (food bank, homeless shelter) Substance Abuse Organization Staff Supervised Visitation and Exchange Center Staff Translators/Interpreters Tribal Government/Tribal Government Agency Victim Advocates (non -governmental, includes sexual assault, domestic violence and dual) Victim Assistants (governmental, includes victim witness specialists/coordinators) Volunteers Other UNDUPLICATED TOTAL se t , t Check items in this section only if one of the primary purposes of your grant -funded project is to improve a community's or a system's (eOgO criminal justice system) response to victims of crime. Check only those system improvement areas that describe the type of activities and services for which you are requesting grant funds. Specialized Units Policies, Protocols, Orders Multidisciplinary Coordinated Response to Domestic Violence Multidisciplinary Coordinated Response to Sexual Assault Multidisciplinary Coordinated Response (non DV/SA crimes) Statewide/Multi] urisdictional formal a informal multidisciplinary efforts Data Collection Et Communication Systems Model project that can demonstrate success and a plan for statewide replication Coordinating meetings between tribal and nontribal entities Other (please describe) ct Secific ais and bj Applicants are limited to four goals and no more than three objectives for each goal. Objectives must be measurable and related to the personnel/consultants requested in the grant and any match personnel. Do not repeat services you have already addressed in the project purpose area grids. Please use 8 point font inside the boxes. Goal 1: The grant funded Spanish bilingual County Court Victim Witness Assistant will provide victims of misdemeanor domestic violence cases with all VRA mandated assistance, Crime Victim Compensation assistance, referrals to community agencies, education about the criminal justice system, courtroom support, and advocacy services. Objective/Position Title Responsible Intended Outcome/Impact Data Collection Timeframe 1.1 The Victim services of prosecution domestic Spanish Witness to bilingual 1000 violence of the Assistant new criminal throughout County primary will case. Court provide victims the Victims violence provided assistance, information, community as the process they criminal of (DV) move domestic with referrals justice and through Victim Assistant document contact over initial and surveys collected quarterly satisfaction the contact Witness (in will phone) will victim and person be sheets, analyzed using and During grant period the 24 month 1.2 "meaningful of The Victim working the Spanish Witness primary day bilingual consultations" after Assistant victims the County crime, the will next Court conduct with 68% Victims have to and meaningfully criminal process provide the participate of justice opportunity DV feedback will in the Victim Assistant document contact over initial collected quarterly the contact Witness (in phone) and will victim person sheets, analyzed using and During grant the period 24 month 1.3 Goal 2: The Spanish bilingual District Court Victim Witness Assistant will provide victims of felony domestic violence cases with all VRA mandated assistance, Crime Victim Compensation assistance, referrals to community agencies, education about the criminal justice system, courtroom support, and advocacy services. Objective/Position Title Responsible Intended Outcome/Impact Data Collection Timeframe 2.1 new violence of The Assistant the District primary criminal throughout will Court victims provide case. Victim the services of domestic Witness to 140 prosecution information, Victims violence provided assistance, community as they of (DV) move domestic with referrals and through Victim Assistant document contact over initial and satisfaction the contact Witness (in phone) will victim person sheets, using and During grant period the 24 month the criminal justice process surveys will be collected and analyzed quarterly 2.2 The District Court Victim Witness Assistant will have contact with 68% of new primary victims prior to the defendant's Advisement Hearing. Victims of DV will have the opportunity to provide feedback and participate meaningfully in the criminal justice process Victim Witness Assistant will document victim contact (in person and over the phone) using initial contact sheets, collected and analyzed quarterly During the 24 month grant period 2.3 Goal 3: The Spanish bilingual Juvenile Victim Witness Assistant will provide victims of misdemeanor and felony juvenile crimes with all VRA mandated assistance, Crime Victim Compensation assistance, referrals to community agencies, education about the criminal justice system, courtroom support, and advocacy services. Objective/Position Title Responsible Intended Outcome/Impact Data Collection Timeframe 3.1 The Juvenile Victim Witness Assistant ) will provide services to 469 new primary victims of juvenile offenses throughout the prosecution of the criminal case. Victims will have the opportunity to provide feedback and participate meaningfully in the criminal justice process Victim Witness Assistant will document victim contact (in person and over the phone), which indicates a victim's questions were answered and that they were informed about the criminal justice process During the 24 month grant period 3.2 3.3 Goal 4: Objective/Position Title Responsible Intended Outcome/Impact Data Collection Timeframe 4.1 4.2 4.3 V rail sf'rl j ct Evalu ,ti n Describe the approach for evaluating the project in response to the stated objectives, intended outcomes/impact nd data collection. See instructions fir further information. The Weld County District Attorney's Office will provide assistance to victims of domestic violence through Victim Rights Act information and education, Crime Victim Compensation information and application assistance, referral to community services, updates on the status of the case and support throughout the court process. Through the use of empirical data collection and analysis, the Victim Witness Unit will provide quarterly updates to the Project Director about the number of unduplicated victims served through funded programs, as well as the type and frequency of services provided to these individuals. This will be used to report contact rate, language needs, and information and referral resources, ensuring that victims receive an explanation about what is expected to happen in court hearings, that they are aware of their rights at each critical stage of the court process, and that they are supported by a Victim Witness Assistant whenever they attend and request the assistance of the Unit at a court hearing. Client survey will be provided to victims at the conclusion of the court process, asking them to rate services from "Very Satisfied" to "Very Unsatisfied", overall experience from "Very Good" to "Very Poor", and include any additional comments in the "Additional Comments and\or Contact the Project Director" section. Returned surveys will be reviewed and analyzed to ensure goals and objectives are being met, and to use feedback in effecting programmatic change as needed. Responses are shared with the Victim Witness Unit and Prosecutors on a quarterly basis. EXHIBIT E - BUDGET and BUDGET NARRATIVE Applicant Agency: District District Attorney's Office, 19th Judicial District Project Title: 19th DA Victim Witness Assistance Project (Please do not enter any information in these two summary grids - they will automatically calculate from the next three tabs within this worksheet) Personnel Summary Year 1 Year 2 Total Personnel Annual Budget (CY19) Year 1 Total Pala ((Y19) Year by to Grant 1 be % (CM) Paid Grant by (0(20) Annual Budget Year 2 Total Paid Grant Year (CY2O) t. i by 2 be % (0Y20) Pawl Grant by Total by Grant to be Paid for 2 years Position # 1 $75,085 $56,314 75% $79,709 $59,782 75% $116,095 Position # 2 $74,206 $15,583 21% $78,725 $16,532 21%0 $32,116 Position # 3 $68,899 $58,564 85% $72,208 $61,377 85% $119,941 Position # 4 $30,182 $5,131 17% $31,084 $5,284 17% $10,415 Position # 5 $116,608] $19,823 17% $120,106 $19,217 16% $39,040 Position # 6 $0 $0 #DIV,/! #DIV/0! $0 Position # 7 $0 $0 #DIV/01 $0 $0 $0 Position # 8 $0 $0 #DJV/0! _ $0, $0 #DIV/0! $0 Position # 9 $0 $0 #DIV/0! $0 $0 #DIV/0! $0 Position #10 $0 $0 #DIV/0! $0 $01_ #DIV/0! $0 Position #11 $0 $0 #DIV/0! $0 $0 #DIV/0! $0. Position #12 $0 $0 #DIV. 0! $0 $0 #DIV/0! $0 Total Personnel $364,980 $155,415 43% $381,832 $162,192 42% $317,607 Summary Tab inancial Management Questions rime Victims Services Grant Program This section must be completed sn coa perat on with the designated. Financial .fflcer assigned tb this :grant/project. Cor pl to this•for hi xcel Upload -the :completed .electronic version on the Docurnents". tabs, n..ZoomGrantse 2 i.Ente( your resp o nse hi the .field. BELOW the question. The qu. stions that use a dropdown menu, on the spaceF below the question and. an arrow will appears to the :right ,of.the field showing you ;then, dro'pdown options. 1a what accounting system d+°�es y.ur.organization-use t Kisth`e name and a brief description of the systern. (maximurn •length = 1,000 characters) BANNER. This is an ORACLE Accounting Systems used by governments and educational institutions. © This grant will be on a cost reimbursement basis. What will be your organization's surce o� and how will your organization manage its cash flow between the time costs are incurred.a reign ursed? (maximum length = 1,000 characters) Weld County Government has adequate cash flow to handle expenses until reimbursement is received. • 3ae Which of the following applies to your agency? (select an option from the dropdown box) Agency has over $300,000 in revenue from all combined sources. Submit the most recent flraan cal Audit to DO via Z omGra nts "Documents." 3be Pate of r os:t recent : 4133 Audit, Financial Audit or Fi iancial Review? 12/31/2016 3c. Date the recent A-133 Audit, Financial Audit or Financial Review was sent to DCJ? 11/21/2017 3d. Were there any findings, questioned costs or unallocated costs? (select an option from the dropdown box) No Criteria for managing grant funds Please respond to the following questions regarding whether your accounting system meets the criteria for managing grant funds. These are items that will be monitored by the Division of Criminal Justice (DCJ) staff either by site visits or other reporting mechanisms. 4. Does your accounting system separate all revenues and expenditures by funding source? (select an option from the dropdown box) Yes 5. Does your accounting system track revenues and expenditures for each grant award separately through a sub -ledger system? (select an option from the dropdown box) Yes 6. Does your accounting system allow expenditures to be classified by the broad budget categories listed in the approved budget in your grant, i.e Personnel, Supplies and Operating, Travel, Equipment and Professional Services? (select an option from the dropdown box) Yes 7. Does your organization have written financial policies and procedures (specific to grants) in place that describe items such as: meeting all grant requirements, the preparation of grant financial reports and statements, the disclosure of financial documents, the ability for staff to prevent and detect misstatements in financial reporting, a method to trace funds, and a process to maintain and safeguard all cash, real and personal property, and other assets? (select an option from the dropdown box) Yes 8. Is this grant request for less than $100,000? (select an option from the dropdown box) No 9. Is this grant request for a new project? (select an option from the dropdown box) 10. Has your organization been in existence for three (3) years or more? (select an option from the dropdown• box) 'Yes I 11. Does the staff assigned to this project have two (2) or more year's prior experience with projects with the same or similar requirements? (select an option from the dropdown box) No i 12. Does your organization have internal controls in place, such as:. a review process to determine reasonableness, allowability and allocability of costs, separation of duties, dual signatures on certain checks, reconciliations or other fiduciary oversight? (select an option from the dropdown box) Yes J 13. Does your organization reconcile sub -ledgers to your general ledger at least monthly or quarterly if the applicant is a governmental entity? (select an option from the dropdown box) Yes 14 Are accounting records supported by source documentation. such as invoices, receipts, timesheets, etc.? (select an option from the dropdown box) Yes 15. Does your organization routinely record. the grant number or other unique identifier -on all source documents such as invoices➢ receipts, time records,` deposit records, etc.? (select an option from the -dropdown i Yes 1 16. Does your: organization maintain time sheets approved by the employe, supervisor and project director for each employee paid by these grant funds? (select an option from the dropdown box) Yes 17a. Will this grant funded project generate program Inc ° me? (select an option from the dropdown box) No 17b. If "Yesu„ does your accounting system have the ability to track these funds separtely? (select an option from the dropdown box) INA 1 1 [Nongivrt me tat ag.eaties ffly • D:o the Board bylaws and policies describe the involvement of the Board in the financial oversight. and direction of your agency? (select an option from. the dropdown. box) INA 19. Does your accounting system have the ability to track in -kind and/or cash match funds? (select an option from the dropdown box) Yes 20. Are you able to ensure that you will not be using these grant funds to provide services that will be paid by Victim Compensation? (select an option from the dropdown box) Yes i 18. If you answered "No" to any one question (4-7, 12-16, 18-20) above, please provide a brief explanation below. Please refer to question #. (maximum length = 500 characters) 4 28 1/8/2018 Total Agency Budget (Revenue Expenditures) Government Agencies should only include victim services budget Total agency revenue and expenditures for the last completed fiscal year: Beginning Date: 1/1/16 End Date: 12/31/16 REVENUE Amount EXPENDITURES Amount VOCA $ 95,293.00 Personnel Salaries $ 616,864.00 VAWA $ Personnel Taxes $ SASP $ Personnel Benefits $ 244,637.00 State VALE $ Professional Services $ FVPSA / DVP / TANF $ Accounting Services (i.e., Payroll) $ City Government $ Attorney Fees $ Local VALE Grants by Judicial District: Translation/Interpretation Services $ JD 19 $ 136,182.00 Equipment (copiers, fax machines, computers) $ JD # $ Rent / Mortgage $ JD # $ Utilities $ JD # $ Maintenance / Repair $ County Funding $ 469,130.00 Telephone $ United Way $ Answering Service $ Corporate / Foundation Grants $ Insurance $ Local Fundraising Activities / Events $ Fundraising Expenses $ Donations $ Audit / Financial Review $ Client Fees $ Staff Travel $ Investment Income $ Staff, Board & Volunteer Training/ Development $ State Government Funding $ Program Supplies & Materials $ Other Federal Funds — Specify: OVW /OVC $ Office Supplies $ 462.00 Project Income (i.e., educational trainings/materials, etc.) $ Advertising $ Sexual Assault Prevention Funds (CDPHE) $ Postage $ VALE ADMIN $ 95,754.00 Printing $ CVC ADMIN $ 46,598.00 Books & Subscriptions $ Other: $ Memberships $ Other: $ Computer Consultants $ Other: $ Client Services (food, motel, transportation, etc.) $ Other: $ Client Services $ Other: $ Bank / Finance Fees $ Other: $ Newsletter / Education $ Other: $ Depreciation $ Other: $ VALE & CVC Board Expenses $ 3,750.00 TOTAL: $ 842,957.00 TOTAL: $ 865,713.00 MPREf-f� 1: .f . l fh f I f_ ' f ► f f 1 Ef 3 f BER 31 111/1742017-fitittilei liminwanoit PREPARED BY THE DEPARTMENTS OF ACCOUNTINGAND FINANC LEADING WITH RE PON IVEI INNOVATIVE & COST EFFECTIVE SERVICES. COLORADO TABLE OF CONTENTS INTRODUCTORY SECTION Table of Contents Letter Of Transmittal1 Government Finance Officers Association Certificate of Achievment for Excellence in Financial Reporting11 Organizational Chart 12 Principal County Officials13 FINANCIAL SECTION Independent Auditors' Report 15 Management's Discussion and Analysis17 Basic Financial Statements Government -Wide Financial Statements: Statement of Net Position 25 Statement of Activities 26 Governmental Fund Financial Statements: Balance Sheet 28 Reconciliation of Total Governmental Fund Balances to the Statement of Net Position 30 Statement of Revenues, Expenditures and Changes in Fund Balance 32 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 34 Proprietary Fund Financial Statements: Statement of Net Position - Proprietary Funds 35 Statement of Revenue, Expenses and Changes in Net Position - Proprietary Funds 36 Statement of Cash Flows - Proprietary Funds37 Fiduciary Fund Financial Statements: Statement of Fiduciary Net Position 38 Statement of Changes in Fiduciary Net Position 39 Notes to the Financial Statements, 41 Required Supplementary Information Other Than MD&A: Required Supplementary Information Other Than MD&A: Required Supplementary Information Schedule of Changes in Net Pension Liability and Related Ratios 85 Schedule of Employer Contributions 86 Schedule of the County's Proportionate Share Of Net Pension Liability - PERA 87 Schedule of Employer Contributions - PERA 88 Other Post Employment Benefits89 Modified Approach for Infrastructure Assets 90 Schedules of Revenues, Expenditures and Changes in Fund Balances - Actual and Budget General Fund and Major Special Revenue Funds: General Fund 91 Public Works Fund 96 Social Services Fund 98 Human Services Fund 100 Contingent Fund 102 Supplemental Information: Combining Statement of Non -major Governmental Funds: Explanation of Funds 103 Combining Balance Sheet 108 Combining Statement of Revenues, Expenditures and Changes in Fund Balance 110 Schedules of Revenues, Expenditures and Changes in Fund Balances -Actual and Budget Capital Expenditures Fund 112 Non -major Governmental Funds: Special Revenue Funds: Conservation Trust Fund 113 Public Health Fund 114 Solid Waste Fund 115 Bebee Draw Fund 116 Pioneer Community Law Enforcement Fund 117 South West Law Enforcement Fund 118 Component Units: Housing Authority 119 E-911 Authority Fund 120 Local Highway Finance Report 122 Combining Statements of Internal Service Funds: Combining Statement of Net Position - Internal Service Funds 124 Combining Statement of Revenues, Expenditures and Changes in Net Position - Internal Service Funds 126 Combining Statement of Cash Flows - Internal Service Funds 128 Combining Statement of Fiduciary Funds: Combining Statement of Changes in Assets and Liabilities - Fiduciary Funds 130 ii Schedule of Revenues, Expenses and Changes in Net Position -Actual and Budget Enterprise Fund and Internal Service Funds: Enterprise Fund: Northern Colorado Regional Forensic Laboratory 131 Internal Service Funds: Motor Vehicle 132 Health Insurance Fund133 Insurance Fund 134 Phone Service Fund135 STATISTICAL SECTION Net Position by Component 138 Changes in Net Position 140 Fund Balances of Governmental Funds 142 Changes in Fund Balances, Governmental Funds 144 Assessed and Estimated Actual Value of Property 146 Property Tax Rates - Direct and Overlapping Governments 148 Principle Tax Payers 149 Property Taxes Levies and Collections 150 Direct and Overlapping Governmental Activities Debt 151 Legal Debt Margin Information 152 Private Purpose Revenue Bonds 154 Demographic and Economic Statistics 155 Principal Employers 156 Full -Time Equivalent Employees by Function/Program 158 Operating Indicators by Function/Program 160 Capital Asset by Function/Program162 Insurance in Force 164 SINGLE AUDIT Schedule of Expenditures of Federal Awards 165 Notes to the Schedule of Federal Expenditures167 Report On Internal Control Over Financial Reporting and on Complianceand other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 168 Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance 170 Summary Schedule of Prior Federal Audit Findings 173 iii June 28, 2017 DEPARTMENT OF FINANCE AND ADMINISTRATION PHONE (970) 400-4218 FAX: (970) 352-0242 P.O. BOX 758 GREELEY, COLORADO 80632 Honorable Board of Commissioners County of Weld 1150 O Street Greeley, CO 80631 Dear Board Members: The Comprehensive Annual Financial Report of the County of Weld, State of Colorado for the fiscal year ended December 31, 2016, is hereby submitted. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with the County. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds and account groups of the County. The assurance of the accuracy in the County financial report is a result of the County's internal controls. The controls have been developed to provide accurate information on an efficient and cost-effective basis. All disclosures necessary to enable the reader to gain an understanding of the County's financial activities have been included. With the December 31, 2016 financial statements, Weld County has elected to continue a significant change in government financial reporting. The purpose of these changes, which were developed by the Governmental Accounting Standards Board (GASB), is to provide better and more complete information to the users of governmental financial statements. In addition to changes to the basic financial statements, the statements are now accompanied by an introduction, overview, and analysis, referred to as "Management's Discussion and Analysis" (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The MD&A can be found in the Financial Section immediately following the independent auditor's report. The County provides the full range of county services contemplated by statute or charter. These include general government functions, public protection and safety, health, social services, human resource services, public improvements, road and bridge operations, planning and zoning, and general administrative services. 1 Honorable Board of Commissioners This report includes all activities for which the Board of County Commissioners is accountable to the citizens of Weld County, financially, or by State Statute or the Weld County Home Rule Charter. All applicable funds, departments, and offices are included in these financial statements as part of the "primary government" of Weld County. In addition, there are several legally separate entities that have significant operational or financial relationships with the County. These include the Weld County Housing Authority, Weld County Retirement Plan, Beebe Draw Law Enforcement Authority, Pioneer Community Law Enforcement Authority, Southwest Weld Law Enforcement authority, Weld County Finance Corporation, and E-911 Authority. These entities are also included in the County's financial statements. INDEPENDENT AUDIT Colorado law requires that the County's financial statements be audited by an independent certified public accountant or firm of certified public accountants licensed to practice in the State of Colorado. The county's financial statements have been audited by Anderson & Whitney, a Colorado licensed Certified Public Accounting firm. The goal of the independent audit was to provide reasonable assurance that the financial statements are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for issuing an unqualified opinion that the County's financial statements for the year ended December 31, 2016, are fairly presented in conformity with GAAP. The independent auditor's report is presented in the front of the financial section of this report. The independent audit of the County's financial statements was part of a broader, federally mandated "Single Audit" in accordance with provisions of the Single Audit Act of 1984, Federal Single Audit Amendment of 1996, and U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. The "Single Audit" is designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and compliance with legal requirements, especially as they relate to the administration of federal awards. Single audit schedules and the auditor's reports are available in the "Single Audit" section of the document. PROFILE OF WELD COUNTY Location and demographics. Weld County is located along Colorado's Front Range in the northern part of the state. Weld County covers an area of 3,999 square miles in north central Colorado. It is bordered on the north by Wyoming and Nebraska and on the south by the Denver metropolitan area. The third largest county in Colorado, Weld County has an area greater than that of Rhode Island, Delaware and the District of Columbia combined. 2 Honorable Board of Commissioners The climate is dry and generally mild with warm summers, mild winters and a growing season of approximately 138 days. The land surface is fairly level in the east, with rolling prairies and low hills near the western border. Elevations in the county range from 4,400 to 5,000 feet. The South Platte River and its tributaries, the Cache la Poudre, Big Thompson, Little Thompson, Boulder, St. Vrain, and other smaller streams, flow into Weld County from the south and west, leaving the county on the east. There are 31 incorporated towns in Weld County. The county seat and principal city, Greeley, is located in the west central part of the county and contains almost half the county's population. Generally, most of the remaining population resides within a 20 to 30 mile radius of Greeley; the northeastern part of the county is sparsely populated. Southwest Weld County is one of the fastest growing areas in the state due to its proximity to the north Denver metro area. The county's population in 2016 was approximately 294,500. COUNTY GOVERNMENT County Services. Weld County provides the full range of services contemplated by State Statute and the Weld County Home Rule Charter. Services include: • Judicial and public safety - - consisting of the Sheriff, District Attorney, operation and maintenance of the detention center, regional communications center, and building inspection. • Health, employment, and social services. • Planning and zoning. • Construction, reconstruction and maintenance of streets, highways, and bridges. • Parks and recreation. • Property valuation, tax collection and distribution, and vehicle licensing. • General administrative services. County Operating Structure. Weld County became Colorado's first Home Rule County in 1976. The County is governed by a five -member Board of County Commissioners. Three Commissioners are elected by districts of relatively equal population and two Commissioners are elected at large. They serve staggered four-year terms and function as the County's policymaking body. Each Commissioner coordinates one of five functions of the County. The County is also served by four other elected officials: assessor, clerk and recorder, district attorney, and sheriff. Weld County also has a five -member, non-partisan, elected body that is charged to review all aspects of County government and to make periodic written reports to the public. The Commissioners appoint department heads to be responsible for the various day-to-day operations. 3 Honorable Board of Commissioners Budgeting. The County Commissioners annually adopt budgets by department for all governmental and proprietary funds. Budgets are controlled by the major object categories of Personnel, Operating Costs, and Capital Outlay. Control is maintained by the three categories at the division/department level in the General Fund and at the fund level in all other funds. Supplemental appropriations are approved by the Board of County Commissioners as needed during the year to provide for those items that were unknown or unforeseen at the time the budget was originally adopted. MAJOR INITIATIVES For the Year. In 2016, the Board identified a number of significant program changes to enhance service delivery to the citizens of Weld County. The following is a summary of significant program changes and initiatives for 2016: ➢ Assessed value increased 27.4%, or $2.456 billion, primarily from oil and gas production. D. Planned and accommodated the anticipated drop in assessed valuation in 2017 due to the dramatic drop in oil prices in 2015. ➢ Funded the oil and gas revenue fluctuation reserve in the Contingency Fund at $30 million. D. Began the two year construction of the concrete five -lane CR 49 corridor from U.S. Highway 34 south to 1-76 as part of a design/build contract. D. Began 2016 with a fully funded pension plan. > Implemented the Bright Futures program to provide financial aid to Weld County high school graduates, GED recipients, and veterans pursuing post high school education or training. ➢ Implemented a new integrated public safety information system. ➢ Restructured the Sheriffs organization and budget to accommodate the new Sheriffs vision for the office, including moving the work release program to Justice Services. ➢ Added eight additional staff to expand the capacity of the jail to 734 beds. > Completed road and bridge mitigation projects resulting from the 2013 flooding. > Continued to fund a Haul Route Program (HARP) to improve county roads impacted by the energy industry's new oil and gas drilling exploration. D. Added staff in the Veteran's Office to increase service level due to aging Vietnam veterans and the Iraq and Afghanistan veterans requiring more services. ➢ Began charging 10% of the actual dispatching costs in 2016 to all agencies, and progressively increasing the actual cost by 2.5% each year until 2020, when the user rates will be 20% of actual costs for dispatching. 4 Honorable Board of Commissioners ➢ Implemented SB 15-242 which expands the Child Welfare staffing by four in reaction to the 2014 Colorado Child Welfare Workload Study. ➢ Medicaid caseloads have grown by 72% in the past three years, partially due to economic factors and partially due to Colorado's implementation of the Affordable Care Act to the point that 25% of county residents are on Medicaid. ➢ Accommodated the impact of HB14-1317 on the delivery of day care. ➢ Continued efforts to control health care costs for county employees and their dependents. FACTORS AFFECTING FINANCIAL CONDITION Economic Conditions and Outlook. According to the Colorado Legislative Council economists the economic expansion is expected to progress at a relatively modest pace in both Colorado and the U.S. in 2017. Low unemployment rates and slowing job growth are signaling full employment, which will contribute to upward wage pressure as labor becomes more difficult to find. The tourism, services, real estate, and construction sectors —industries that depend on the health of the labor market —continue to grow at healthy rates across the nation and in Colorado. More current indicators, including financial markets, consumer spending, and consumer debt, demonstrate economic expansion but at a slowing pace. Meanwhile, leading indicators of what is to come, including corporate profits, business investment, business credit markets, and manufacturing activity, have weakened. Slow economic growth has left U.S. monetary policy makers with a delicate balance. Raising interest rates too quickly may slow growth further. Yet, maintaining low rates for an even longer period may distort equity markets and savings patterns, and further pinch financial industry earnings. Much of the weakness in business and manufacturing activity is the result of low commodity prices and a strong dollar, stemming from turbulence in the global economy. Oil prices have reversed their downward trend, relieving some of the pressure on the U.S. energy industry. After bottoming out at just under $24 per barrel in February, Colorado oil prices have trended upwards, reaching nearly an average of over $45 per barrel. The increase in oil prices is good news for an industry that had announced reductions in both workforce and capital investment due to low prices. Throughout 2015, production in Weld County continued to accelerate, with oil production doubling between 2013 and 2015. Weld County is now responsible for nearly 90 percent of the state's oil production, and average monthly production in the county increased to 9.4 million barrels in 2015. Although preliminary data indicate that production is down so far in 2016, this forecast assumes that oil prices will rise gradually through the remainder of the forecast period, averaging about $50 per barrel in 2017 and $58 per barrel in 2018, spurring additional production in Weld County and the broader Niobrara formation. Oil producers are benefitting from efficiencies in drilling technology, which allows for increased production from each well. Production companies are still investing in the Denver-Julesburg Basin, likely taking production activity away from other areas of the country and moving resources to Weld County. Because natural gas is a byproduct of oil production, Weld County is now the leading county in natural gas production and the only area of the state where natural gas production is on the rise. Regional natural gas prices have also rebounded slightly in 2016. Prices at regional hubs were around 5 Honorable Board of Commissioners $1.75 per Mcf (thousand cubic feet) in the middle of March, but rose to about $2.20 per Mcf by mid -year. Prices are expected to remain relatively stable through the rest of the year. While the economy of Weld County continues to be among the strongest in the state, the decline in oil and natural gas prices is clearly resulting in adverse economic impacts for the county. In oil -dependent Weld County, employment growth slowed in 2015, and stalled some in 2016. However, in early 2017 the county unemployment rate is the lowest in ten years at 3.1% in March, 2017. Residential construction permits in Weld County declined in 2015 and 2016, but is starting to recover in 2017. Growth in Weld County retail sales has completely stalled after several consecutive strong years. While oil and gas prices at regional hubs have rebounded somewhat since 2016, continuing low prices will maintain downward pressure on the regional economy, especially in Weld County. While the labor market remains strong in Weld County, employment growth in Weld County is clearly decelerating with the drop in energy prices. Weld County has plateaued. Overall, in 2016, employment only grew 0.1 percent in Weld County on a year -over - year basis, after growing 3.9 percent and 2.8 percent, respectively, in 2015. The regional housing market, however, is definitely slowing in response to the decline in energy prices. In 2016, growth in construction activity also tapered in Weld County, with residential permits declining 1.9 percent in 2016, after falling 3.5 percent in 2015. This comes after three consecutive years with permit growth in Weld County above 40 percent. In addition, regional non- residential construction appears to be refocusing on smaller projects. Even with the slow down Weld County continues to outpace both the state and the nation as a whole. LONG-TERM FINANCIAL PLANNING Although the financial health of Weld County government is currently excellent, it is important to look to the future issues, possible problems and alternative solutions to these problems. Besides the traditional role of budgeting to responsibly manage available current year funding, there must be a continued emphasis of long-term planning, recognition of the cumulative effect of individual decisions, an awareness of changing realities, flexibility, citizen input in setting priorities, and a focus of goals and objectives consistent with the core services philosophy and mission statement. There are a number of future issues and concerns that will be impacting Weld County's budget in 2017 and subsequent fiscal years. The continued impact of oil and gas development in the county touches on many aspects of Weld County currently, and in planning for the future. The energy development presents both challenges and opportunities for Weld County government. As has been the case for the last five to six years, growth and development activity directly, or indirectly, related to oil and gas exploration seems to be the main economic driver in the majority of positive economic activities in Weld County. The County has seen several compressor stations, injection wells, new pipelines, and other oil and gas support and service industries developments. Given the commitments of the large oil and gas companies in Weld County, the County seems primed to see considerable long-term investment and development in the oil and gas arena, even at the lower oil price levels. Although the future of energy development in Weld County appears bright, it is not without risks. Oil and gas production in Colorado has risks associated with the potential of more government regulations and voter initiatives trying to restrict or limit fracking in Colorado communities. These regulatory risks, if implemented, could dramatically impact future oil and gas development in Colorado. 6 Honorable Board of Commissioners The volatility of the oil and gas assessed values continues to be a major impact to the County's budget planning the last six years. For the 2016 budget, the growth in the county's assessed value from oil and gas values exceeded 25%. For the 2016 budget, oil and gas assessed valuation was close to two-thirds of the county's total assessed valuation. Since November 2014 due to the oversupply of oil worldwide, the price of oil has dropped from over $100 a barrel to the price range of $30-50 per barrel. Because of the volatility of production levels and price fluctuations of the oil and gas values, the County must continue to prudently manage the increased property tax base created by the energy development and be prepared for a significant drop in the assessed valuation for the 2017 and 2018 budgets the county will be facing. The drop in assessed valuation for the 2017 budget lowered the Weld County assessed valuation approximately 21.4% below the 2016 budget level for property tax. Looking forward to the 2018 budget an even bigger drop in assessed valuation seems inevitable. The 2018 budget could see an additional drop of 5-10% in assessed valuation over 2017 even with the reappraisal year of 2017. In anticipation of the drop in the county's assessed valuation in the 2016 budget of the $178 million in property tax revenue there was $62 million in one-time budget items, so the net operational spending requires around $120 million in property tax revenue to maintain the current spending levels in 2017 and 2018. In February 2012 staff developed and the Board of Weld County Commissioners approved, the Strategic Investment Plan for the Future of Weld County. The purpose of the Strategic Investment Plan for the Future of Weld County was to provide the Board of Weld County Commissioners an analysis of the optional uses of the projected property tax revenues from the new oil and gas development in Weld County. The option selected was to develop a long term strategy of investment in the county's infrastructure, technology and innovation, staff and workforce development, economic development for diversification of the local economy, and to establish a fluctuation reserve to deal with the volatility of the peaks and valleys in energy prices and production. This strategy positions Weld County well financially to deal with the future drop in the oil and gas assessed valuation and lower property tax levels to be faced in 2017 and 2018. Based upon industry projections hopefully after the 2018 budget year the price of oil and gas will recover and stabilize at price levels that will be somewhere between the low of $30 a barrel and the high of over a $100 a barrel. Many experts target a $45-$60 price range once the market stabilizes with a balance in supply and demand. The financial planning done by Weld County the last five years has funded the unfunded liability of the retirement plan, a fluctuation contingency reserve of $37.5 million, and has reserves in the Public Works Fund and Capital Fund. The $37.5 million contingency fund will provide the financial flexibility to adjust to the volatile property tax revenue patterns in the next two to three years without having to make significant reductions to basic operational spending. The capital reserve will leave the County on track to be able to construct the $45.5 million jail expansion in 2020- 2021. The fund balance in the Public Works Fund should be adequate to accomplish the major capital improvements to the CR 49/47 Corridor, south from Highway 34 to 1-76, and north from CR 60.5 (SH 263) to SH 392 over the next two years, requiring over $16.5 million in property tax per year to fund the road improvements. To accomplish the project, a funding level of $25 million per year for five years during 2014-2018 has been required. In doing a reasonable forecast of assessed values, due to the volatility of oil and gas values the structural and cyclical problem of the property tax revenues for the next three years must be dealt with as one budgetary issue, and not left to be dealt with in the individual years or a major problem will be created for 2018. Even with the drop in assessed valuation in 2017, there was property tax revenues in excess of the core operational spending level of around $120 million in property tax 7 Honorable Board of Commissioners revenue to maintain the current spending levels in 2017. Thus, allowing for the excess amount in 2017 to be placed in the fluctuation contingency reserve to be used in the 2018 budget to maintain the current core operating spending level. This approach should have a leveling effect on the spending patterns of 2016-2018. Hopefully, by 2019 the assessed values will begin to stabilize. As we approached 2017, the Weld County policy makers and managers recognized the next two to three years are going to take extra efforts on everyone's part to deliver conservative and balanced budgets. Based upon reasonable projections of future assessed values, and demand for services, it becomes essential to develop budgets that tighten county government's belt, focus on critical services, and reflect the needs of the citizens of Weld County. While continuing to weather the fluctuations in the price of oil that significantly impacts the county's property tax revenue stream the next few years, the budget must continue to deliver essential services and also, make strategic investments in human capital management and the county's infrastructure so our county is well -positioned for the future. In 2017, to be positioned in 2018, the budget process provided a comprehensive method of addressing issues facing the County. Weld County managers must continue to find ways to reduce costs, increase program productivity, find new revenue sources, and raise revenues without increasing taxes beyond the TABOR and Home Rule Charter limits. Weld County government's trend of being more creative and innovative to make better use of resources - human, financial, and technological - must continue. It is only through improved practices and approaches that services are maintained and public confidence in government is enhanced. RELEVANT FINANCIAL POLICIES As stated earlier, as Weld County begins 2017 the County is in excellent financial condition with no debt, no sales tax, one of the lowest mill levies among all Colorado counties, a significant cash reserve, and a fully funded pension plan. The major factors impacting the 2017 budget continue to be dominated by the oil and gas development in Weld County, state and federal budget issues, service restructuring in Weld County government, and the execution of the Strategic Investment Plan for the Future of Weld County. As has been the case for the last five to six years, growth and development activity directly, or indirectly, related to oil and gas exploration seems to be the main economic driver in the majority of positive economic activities in Weld County. The County has seen several compressor stations, injection wells, new pipelines, and other oil and gas support and service industries seeking permits. Given the commitments of the large oil and gas companies in Weld County, the County seems primed to see considerable long-term investment and development in the oil and gas arena. As discussed earlier the volatility of the oil and gas assessed values continues to be a major impact to the County's budget planning the last six years, and will continue to be going forward with all the long term energy development planned in the county by energy companies. A significant long term project will be the capital improvements to the CR 49/47 Corridor, south from Highway 34 to 1-76, and north from CR 60.5 (SH 263) to SH 392, over the next two years, requiring over $40 million to fund the road improvements in 2017, and $25 million in 2018. To accomplish the project, added property tax resources were included in the Public Works Fund. 8 Honorable Board of Commissioners On May 20, 2014, the Board approved the design/build option for the CR 47/49 Corridor at a total cost of approximately $160 million. The first section of the project from Highway 34 to CR 60.5 was completed in November, 2015 at a cost of $25 million. A design/build contract of $109 million for the section from Highway 34 to 1-76 was awarded in August, 2015, with construction to be completed in 2017. The last section of the project from CR 60.5 to SH 392 is estimated to cost $25 million in 2018. Savings have been realized by doing a design/build. The schedule is as follows: CIP 2014 2015 2016 2018 2019 CR 49 South US (20 34 miles) to 1-76 Design/ROW Design/ROW Construction Construction Optional CR 47 North Bid CR 60.5 - SH 392 (3.5 miles) Design/ROW Construction Construction The project will be able to be funded within the resources of the Public Works Fund over the period of 2013-2018. The property tax for the Public Works Fund has been increased $10 million the last four years from $6.5 million in 2013. to $16.5 million in 2017. No debt has been incurred, nor have funds had to be advanced from other county funds to accomplish this project. Finally, for the fifth year the Strategic Investment Plan for the Future of Weld County recommendations are incorporated into the 2017 Budget. The plan calls for developing a long-term strategy of investment in the County's infrastructure. technology and innovation, staff and workforce development, economic development for diversification of the local economy, and establishing a fluctuation reserve to deal with the volatility of the peaks and valleys in energy prices and production. AWARDS AND ACKNOWLEDGEMENTS The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the County for its Comprehensive Annual Financial Report for the fiscal year ended December 31, 2015. This was the thirty-second year that the County has received this prestigious award. In order to be awarded a Certificate of Achievement, the County published an easily readable and efficiently organized Comprehensive Annual Financial Report. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current Comprehensive Annual Financial Report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. In addition. the County also received the GFOA's Award for Distinguished Budget Presentation for its 2017 annual appropriated budget for over thirty-four consecutive years. In order to qualify Honorable Board of Commissioners for the Distinguished Budget Presentation Award, the County's budget document was judged to be proficient in several categories including policy documentation, financial planning, and organization. Financial reports are valuable in that they provide a permanent historical record of a governmental agency's operation to the management and the general public. It is our belief that this is a comprehensive report of the 2016 financial transactions under our control and that the following statements present an accurate, informative record of the financial activities of the County of Weld and its financial condition at December 31, 2016. The preparation of this report could not be accomplished without the efficient and dedicated services of the entire staff of the Accounting/Finance Department. I should like to express my appreciation to all members of the department who assisted and contributed to its preparation. I would also like to thank the members of the Board of County Commissioners for their interest and support in planning and conducting financial operations of the County in a responsible and progressive manner. Respectfully submitted, Donald D. Warden, Director of Finance and Administration 10 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to County of Weld Colorado For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 2015 Executive Director/CEO 11 WELD COUNTY HOME RULE GOVERNMENT County Citizens Assessor County Council Board of County; Commissioners County Attorney Department of Finance and Administration Commissioner Coordinator dis i Accounting Budget Capital Projects Contract Administration Grant Administration Finance Division Human Resources Printing and Supply Risk Management Special Projects Treasurer's Office '" Clerk to the Board Housing Authority Department of Public Health and Environment ;Commissioner Coordinator j 4 L Health Administration Environmental Health Public Health Services Health Communication, Education and Planning Board of Public Health General Services Coroner Justice Services Purchasing Communications Public Safety IT Information Services GIS and Mapping Phone Services Sheriff • Corrections, Law Enforcement, Animal Control, Forensic Lab, Ta s t force, Code Enforcement Clerk and Recorder Recording, Motor Vehicle, Elections aNIMMIMIM Department of Public Works Commissioner Coordinator Engineering Road and Bridge Buildings and Grounds Veterans Services • Office of Emergency Management Department of Planning Services jiCommissioner Coordinator Planning and Zoning Building Inspection Board of Adjustment International Building Code Planning Commission Utility Board County Extension Office Fair Board l Red = Elected: Positions Department of Human Services Commissioner Coordinator Human Services Social Services AAA Child Support Assistance Payments Child/Adult Protection Employment Services i COUNTY OF WELD STATE OF COLORADO PRINCIPAL COUNTY OFFICIALS December 31, 2016 Board of County Commissioners Mike Freeman Barbara Kirkmeyer Sean Conway Julie Cozad Steve Moreno County Clerk and Recorder Carly Koppes County Assessor Christopher M Woodruff County Sheriff Steve Reams Director of Finance & Administration Don Warden Controller Barbara Connolly Treasurer John R Lefebvi e, Jr 14 FINANCIAL SECTION ANdE•RSON WI1ITNEy Independent Auditors' Report Board of County Commissioners Weld County, Colorado Report on the Financial Statements A Professional Corporation of Certified Public Accountants We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate discretely presented component units and remaining fund information of Weld County, Colorado, as of and for the year ended December 31, 2016 and the related notes to the financial statements, which collectively comprise the County's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting principles generally accepted in the United States; this includes the design, implementation, and maintenance of the internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit the financial statements of Weld County Housing Authority (the Authority), whose assets totaled $2,769,693 and whose revenues totaled $3,730,270 of the aggregate discretely presented component units and remaining fund information. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Authority, is based solely on the report of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluation of the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, based on our audit and the report of the other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate discretely presented component units and remaining fund information of Weld County, Colorado, as of December 31, 2016, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended in conformity with accounting principles generally accepted in the United States. 5801 West 11th Street . Suite 300 (970) 352-7990 Greeley, Colorado 80634-4813 www.awhitney.com 15 Board of County Commissioners Weld County, Colorado Page 2 Other Matters Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The combining and individual nonmajor fund financial statements and schedules, the Local Government Highway Report, and the schedule of expenditures of federal awards listed in the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements of Weld County, Colorado. Such information is the responsibility of the management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States by us and other auditors. In our opinion, based on our audit and the report of the other auditors, the information is fairly stated in all material respects in relation to the basis financial statements as a whole The introductory section and statistical tables have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. Accounting principles generally accepted in the United States require that management discussion and analysis, supplementary pension information, budgetary comparison schedules and information on the modified approach for reporting infrastructure be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We and other auditors have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during the audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required By Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 28, 2017 on our consideration of Weld County, Colorado's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Weld County, Colorado's internal control over financial reporting and compliance. June 28, 2017 16 Management Discussion and Analysis This section of the report provides readers with a narrative overview and analysis of the financial activities of Weld County for the fiscal year ended December 31, 2016. We encourage readers to consider the information presented here in conjunction with the letter of transmittal and basic financial statements to enhance their understanding of the County's financial performance. FINANCIAL HIGHLIGHTS • Weld County's assets exceeded liabilities and deferred inflows of resources by $586.4 million at the end of 2016. Of this amount, $91.9 million may be used to meet the government's ongoing obligations to citizens and creditors. The remaining $494.5 million is invested in capital assets or restricted by law. • The County's General Fund balance was $38.9 million as of December 31, 2016. Of this amount, $1.0 million for non - spendable assets, $21.8 million is restricted; $1.9 million committed for economic development; $1.0 million for encumbrances. The remaining $13.2 is available to meet the ongoing obligation to citizens and creditors. • The 2016 General Fund balance of $38.9 million is 31.0% of 2016 General Fund operating expenditures plus net operating transfers. The County Commissioners' goal is to keep fund balance at no less than 5%. The Board has not budgeted any expenditures from the fund balance in 2017. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the County's basic financial statements. The basic financial statements contain three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. In addition to the basic statements, this report also contains other supplementary information including combining statements for non -major funds, a statistical section, and information regarding federal grant programs. Government -wide Financial Statements. The government -wide financial statements are designed to provide readers with a broad overview of the County's finances in a manner similar to a private sector business. The statement of net position presents information on all of the County's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the remaining difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the County's financial position is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in the statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes). Both of the government -wide financial statements distinguish functions of the County that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). Weld County's governmental activities include general government, public safety, streets and highways, health and welfare, auxiliary, culture and recreation, and economic assistance. The County has one business type activity — operation of the regional forensic laboratory. The government -wide financial statements include not only Weld County itself (known as the primary government), but also legally separate entities which have a significant operational or financial relationship with the County. These entities, known as blended component units, include local improvement districts, Finance Corporation, Weld County Retirement Plan, Pioneer Law Enforcement Authority, Southwest Weld Law Enforcement Authority and Beebe Draw Law Enforcement Authority. Discretely presented component units are Housing Authority and E-911 Emergency. More information on the functions of these entities can be found in Note 1 to the financial statements. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Weld County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of Weld County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near -term financing requirements. 17 Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near -term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Weld County maintains eleven individual governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the General Fund, Public Works Fund, Social Services Fund, Human Services Fund, Capital Expenditures, and Contingent Fund, all of which are considered to be major funds. Data from the other five funds are combined into a single, aggregated presentation. Individual fund data for each of these non -major funds is provided in the form of combining statements elsewhere in this report. The basic governmental fund financial statements can be found on page 28 of this report. Proprietary funds. Weld County maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. Weld County has one enterprise fund, the Northern Colorado Regional Forensic Laboratory. Internal service funds are an accounting device used to accumulate and allocate costs internally among the County's various functions. Weld County uses internal service funds to account for its fleet maintenance, phone services, Weld Finance Corporation, and self-insurance activities. Because these services predominantly benefit governmental rather than business -type functions, they have been mostly included within governmental activities in the government -wide financial statements. Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Northern Colorado Regional Forensic Laboratory Fund, an enterprise fund of the County. The remaining proprietary funds, all of which are internal service funds, are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for each of these non - major funds is provided in the form of combining statements elsewhere in this report. The basic proprietary fund financial statements can be found on page 35 of this report. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not included in the government -wide financial statements because the resources of these funds are not available to support Weld County's own operations. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found on pages 38 through 39 of this report. Budgetary Comparisons. Weld County adopts an annual appropriated budget for all of its funds. A budgetary comparison statement has been provided for all major funds on pages 91 to 102 of this report. Budget to actual comparisons for each of the non -major funds are provided in other schedules elsewhere in this report. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 41 through 84 of this report. Other information. The combining statements referred to earlier in connection with non -major governmental funds and internal service funds are presented following the notes to the financial statements and can be found on pages 108 through 118 and 124 through 135 respectively. 18 COUNTY -WIDE FINANCIAL ANALYSIS Net Position. As noted earlier, net position may serve over time as a useful indicator of a government's financial position. As of December 31, 2016, assets and deferred outflows exceeded liabilities and deferred inflows by $586.4 million. The following table provides a summary of the County's governmental and business -type net assets for 2015 and 2016. Table 1 Net Position (in Millions) Governmental Business -type Activities Activities Total 2015 2016 2015 2016 2015 2016 Assets Current and other assets $ 373.73 $ 399.42 $ (0.01) $ (0.01) $ 373.72 $ 399.41 Capital assets 340.94 371.85 - - 340.94 371.85 Total Assets 714.67 771.27 (0.01) (0.01) 714.66 771.26 Deferred Outflows Pension Plans 60.63 28.17 60.63 28.17 Total Deferred Outflows $ 60.63 $ 28.17 $ - $ $ 60.63 $ 28.17 Liabilities Current and other liabilities $ 36.29 $ 41.03 $ - $ - $ 36.29 $ 41.03 Long-term liabilities 58.96 22.16 58.96 22.16 Total liabilities $ 95.25 $ 63.19 95.25 63.19 Deferred Inflows Property Taxes $ 184.66 $ 146.95 $ - $ $ 184.66 $ 146.95 Pension Plans 0.19 2.86 0.19 2.86 Total Deferred Inflows $ 184.85 $ 149.81 $ - $ $ 184.85 $ 149.81 Net Position Invested in capital assets $ 340.94 $ 371.85 $ - $ - $ 340.94 $ 371.85 Restricted 100.87 122.68 - 100.87 122.68 Unrestricted 53.39 91.91 (0.01) (0.01) 53.38 91.90 Total net position $ 495.20 $ 586.44 $ (0.01) $ (0.01) $ 495.19 $ 586.43 A portion of Weld County's net position (15.7%) represents unrestricted net position of $91.9 million, which may be used to meet the County's ongoing obligations to citizens and creditors. Another significant portion of the County's net position (63.4%) reflects its investment in capital assets. These assets include land, buildings, machinery, equipment and infrastructure. These capital assets are used to provide services to citizens; consequently, they are not available for future spending. Although the investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources since the capital assets themselves cannot be used to liquidate these liabilities. An additional $122.68 million of the County's net position (20.9%) represents resources that are subject to external restrictions on how they may be used. Included in this category is the TABOR emergency reserve of $7.00 million, $4.73 million in reserves for insurance claims, $9.42 million for health, economic and social assistance programs, $86.17 million for road and bridge maintenance and $15.36 million for other purposes. At the end of 2016 Weld County had positive balances in all three categories of net position. Changes in Net Position Governmental and Business -type activities increased the County's net position by $91.24 million in 2016. The table indicates the changes in net position as a result of activities for the governmental and business -type activities in 2015 and 2016. 19 Changes in Net Position (in Millions) Revenues Program revenues: Charges for services Operating grants and contributions General revenues: Property taxes Other taxes Other revenues Total revenues Expenses General government Public safety Streets and highways Culture and recreation Health & Welfare Economic Assist Forensic Crime Lab Total expenses Governmental Business -type Activities Activities Total 2015 2016 2015 2016 2015 2016 $ 66.01 $ 65.28 $ 0.00 $ 0.00 $ 66.01 $ 65.28 32.69 32.69 0.14 0.14 32.83 32.83 127.45 166.02 0.00 0.00 127.45 166.02 14.72 13.31 0.00 0.00 14.72 13.31 16.74 21.14 0.00 0.00 16.74 21.14 $ 257.61 $ 298.44 $ 0.14 $ 0.14 $ 257.75 $ 298.58 $ 37.50 $ 43.31 $ 0.00 $ 0.00 $ 37.50 $ 43.31 58.17 60.04 0.00 0.00 58.17 60.04 43.93 47.54 0.00 0.00 43.93 47.54 1.61 1.50 0.00 0.00 1.61 1.50 42.85 46.73 0.00 0.00 42.85 46.73 8.17 8.08 0.00 0.00 8.17 8.08 0.00 0.00 0.15 0.14 0.15 0.14 192.23 207.20 0.15 0.14 192.38 207.34 Increase (decrease) in net position before Transfers 65.38 91.24 (0.01) 0.00 65.37 91.24 Transfers 0.00 0.00 0.00 0.00 0.00 0.00 Net Position Beginning 429.82 495.20 0.00 (0.01) 429.82 495.19 Net Position Ending $ 495.20 $ 586.44 $ (0.01) $ (0.01) $ 495.19 $ 586.43 Governmental Activities. Governmental activities increased Weld County's net position by $91.24 million in 2016. Key elements of this increase are as follows: • Total revenues were up $40.83 million, 15.85% from the prior year, with an increase in property taxes ($38.57 million) other revenues ($4.40 million) and a decrease in other taxes ($1.41 million) and charges for service ($0.73 million). • Expenses totaled $207.20 million. This represents a 7.79% increase, with increases in general government ($5.81 million), public safety ($1.87 million) streets and highways ($3.61 million) and health and welfare ($3.88 million). Economic assistance ($0.09 million) and culture and recreation ($0.11 million) had slight decreases in 2016. Business -Type Activities. The County's only business -type activity, Northern Colorado Regional Forensic Laboratory, net assets did not change as a result of 2016 activities. The crime lab began operations in August of 2013 and all operating expenditures were reimbursed by grant funds. 20 FINANCIAL ANALYSIS OF THE COUNTY'S FUNDS As noted earlier, Weld County uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental Funds Overview. The focus of County governmental funds is to provide information on near -term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the County's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of 2016, the combined ending fund balance of County governmental funds was $191.36 million. Of this amount the approximately $2.03 million represents an investment in non -spendable items ($1.14 million inventory, and $0.89 million in prepaid items). Another $114.78 million of fund balance is restricted use for emergencies ($7.00 million) public works ($76.78 million) health, welfare and economic assistance ($15.64 million), and other programs ($15.36 million). Fund balance committed to economic development ($1.87 million), capital projects ($26.21 million), contingencies ($29.58 million) and environmental conservation ($2.71 million) is $60.37 million. Another $0.96 million is assigned to budget appropriations and $13.22 million is unassigned to continue providing services to the general public. The County has six major governmental funds. These are 1) General Fund; 2) Public Works Fund; 3) Social Services Fund; 4) Human Services Fund; 5) Contingent Fund; 6) Capital Expenditures Fund. 1. General Fund. This is the primary operating fund of the Weld County Government. It accounts for many of the County's core services, such as law enforcement, planning, and elections. The general fund balance was $38.88 million as of December 31, 2016, was an increase over the $25.97 million fund balance as of December 31, 2015. General fund revenues for property taxes, charges for services and miscellaneous revenues decreased in 2016. This decrease was offset by a decrease in expenditures, primarily in the general government function as the 2015 expenditures included a $25 million reimbursement to the retirement plan for past administration fees. Expenditures for public safety and streets and highways did increase in 2016 along with minor changes in other operating expenses. Operating transfers out decreased slightly in 2016. As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 11.02% of total 2016 expenditures, while total fund balance is 32.38% of the same amount. 2. Public Works Fund. The Public Works Fund is also state mandated. The fund records costs related to County road and bridge construction and maintenance. The Public Works Fund had $77.79 million in fund balance at the end of 2016. This amount was $7.32 million more than the previous year. In 2016 Public Works Fund expenditures decreased $15.58 million in 2016 as spending on the Oil and Gas Haul Route program decreased $8.59 million and County Road 49 construction costs were down $4.19 million as well as small decreases in other budgets. 3. Social Services Fund. The Social Services Fund is mandated by State Statute. This fund accounts for the local share of many Federal and State public welfare programs. The fund carried a $3.93 million balance at the end of 2016 up $0.98 million from its balance in 2015 due to an increased state allocation for child welfare programs. 4. Human Services Fund. The Human Services Fund accounts for various Federal and State human services grants. Primary funding agencies are DOL, HHS, and CSA. 5. Contingent Fund. The Contingent Fund records any property tax revenue levied by the Board of County Commissioners to cover reasonable unforeseen expenditures. The fund balance increased by $22.99 million in 2016. 6. Capital Expenditure Fund. The Capital Expenditure Fund accounts for the construction of major capital facilities. These are the construction of graders sheds, public works addition, building improvements and special projects. PROPRIETARY FUNDS OVERVIEW The County's proprietary fund statements provide the same of information found in the government -wide statements, but in more detail. The County has one enterprise -type fund, The Northern Colorado Regional Forensic Laboratory. The crime lab began operations in August of 2013 and all operating expenditures were reimbursed by grant funds. Weld County has four internal service funds. Information on these funds is aggregated in the Proprietary Fund financial statements. 21 GENERAL FUND BUDGETARY HIGHLIGHTS Comparison of Total Fund Balances as of December 31, 2015 and 2016 2035 2016 70 60 40 30 20 10 Gene, Raid Pt**c arts Scx�al � e� Human keirvrces Contingent Fund Capital oiects Other Gov't Fps The County's budget is prepared according to Colorado statutes. The most significant budgeted fund is the General Fund. In December of 2015, the Board of County Commissioners appropriated $120.79 million for general fund expenditures and other financing uses for 2016. Table 3 2016 General Fund Budget (in Millions) Original Budget Amendments Final Budget Actual Revenue and other financing sources $ 119.70 $ 2.32 $ 122.02 $ 138.51 Expenditures and other financing uses $ 120.79 $ 9.63 $ 130.42 $ 125.60 22 During 2016 mid -year budget amendments included O $1 30 Million for the engineering design work for WCR 49 ® $0 4 Million in Phone Services for the new VoIP system • $1 0 Million transferred to the Motor Pool for a CNG fueling station ® $1 629 Million for Bright Futures from Bankhead Jones revenue 0 $5 0 Million in Bankhead Jones revenue for Public Works O $2 60 Million for unanticipated grant revenue in Social Services A $2 07 Million for unanticipated grant revenue in Human Services ® $1 50 Million for grant revenue in Motor Pool for CNG equipment ® Supplemental appropriations were made for various departments for salary and benefit reallocations The increase was possible because of excess fund balance, various departments under spending their budgets, and additional unanticipated revenues Those revenues include building permits ($1 5 million), unanticipated grant revenues ($1 9 million), increase in fees from Clerk and Recorder and Treasurer ($ 045 million) CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets Weld County's investment in capital assets for its governmental and business type activities as of December 31, 2016 totals $371 85 million (net of accumulated depreciation) This investment includes all land, buildings, machinery, equipment, intangible assets and infrastructure Total capital assets increased 9 1% in the current fiscal year Major capital asset events during the current fiscal year include the following e Road construction or major improvements totaling $51 58 million s Remodel of the Chase Annex at 804-822 7th street Greeley totaling $3 16 million O Public Works building addition of $0 967 million ® Courthouse and Centennial Center remodling of $0 316 million © Motor Pool facilities of $0 567 million a Communication tower improvements of $1 6 million The County implemented the "depreciation method" under GASB 34 for its road and bridge infrastructure assets, except for the gravel roads, where the "modified approach" was used The County's policy is to maintain gravel roads at a condition of fair or bettei This level of condition is being maintained consistently on over 97% of miles of road Additional information on the County's capital assets can be found in Note 6 of this report Construction commitments are discussed in Note 12 Long-term Debt At December 31, 2016, Weld County had no outstanding long-term debt or debt from Certificates of Participation (COP) The last COP was paid off early on August 1, 2007 The Weld County Home Rule Charter provides for a general obligation debt limit of 3% of assessed valuation The county had a general obligation debt capacity of $274 56 million in 2016 The county currently has no debt subject to the limitation No new debt was issued in 2016 Additional information on Weld County's debt can be found in Note 8 23 Other Matters The following factors are expected to have a significant effect on the County's financial position or results of operations and were taken into account in developing the 2017 budget o Decrease in assessed value of 21 4%, $2 443 billion, primarily from oil and gas production ® Plan and accommodate the anticipated drop in assessed valuation in 2018 due to the drop in oil prices in 2016 with one time expenses in 2017 m Acquire and install new equipment ® Begin the third year of construction of the concrete five -lane WCR 49 south corridor from U S Highway 34 to Interstate 76 as part of the design/build contract o Design for the five -lane concrete road for the WCR 47 extension from WCR 60 5 to State Highway 392 ® Complete bridge mitigation projects resulting from the 2013 flood ® Reallocate four Sheriff Contract Services deputies to Patrol to increase law enforcement services in the field ® Add 1 5 FTE to the Motor Vehicle Department to reduce customer wait time o Implemented a new integrated public safety information system ® Fund the oil and gas revenue fluctuation reserve in the Contingency Fund at $37 5 million ® Fund two radio technicians in Communications to provide all radio repair in-house instead contractor out for service © Implement SB 15-242 which expands the Child Welfare staffing by five in reaction to the 2014 Colorado Child Welfare Workload Study © 80% increase in Medicaid case loads due to economic factors and partially due to Colorado's implementation of the Affordable Care Act to the point of 25% of county resients being on Medicaid 0 Participate for the fourth year in Title IV -E (Foster Care & Adoption Assistance Entitlement Grant) waiver project o Add a Program Case Manager position to Alternative Programs department to aid offender clientele 9 add 0 75 FTE to implement a court date notification program m Continue efforts to control health care costs for county employees and their dependents REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of Weld County's finances for all those with an interest in the government's finances Questions concerning any of the information provided in this or for additional financial information should be addressed to the Director of Finance and Administration, 1150 O Street, Greeley, CO 80631 Request for additional information regarding the Housing Authority should be addressed to Tom Teixeira, Executive Director, Weld Housing Authority, 903 6th Street, Greeley, CO 80631 24 BASIC FINANCIAL STATEMENTS COUNTY OF WELD STATE OF COLORADO Statement of Net Position December 31, 2016 Primary Government Component Units Governmental Activities ASSETS Cash and investments $ 234,234,421 $ Property taxes receivable 146,746,584 Receivables (net of allowance) 11,439,287 Due from other governments 3,353,428 Internal balances 44,278 Inventories 1,209, 868 Other assets 893,812 Net other post employment benefits assets 908,924 Restricted assets: Cash and equivalents 587,651 Capital assets not being depreciated 98,882,818 Capital assets net of depreciation 272,964,988 Total assets 771,266,059 DEFERRED OUTFLOWS OF RESOURCE Pension Plans 28,170,338 _ Total Deferred Outflows of Resources 28,170,338 _ LIABILITIES Accounts payable and other current liabilities 27,754,968 Accrued liabilities 9,709,962 Due to other governments 699,196 Unearned Revenue 2,528,315 Other liabilities 4,576 Long-term liabilities: Due within one year: Compensated absences Due in more than one year: Compensated absences Pension Plans Total liabilities DEFERRED INFLOWS OF RESOURCES Property Taxes 146,948,954 Pension Plans 2,862,969 Total Deferred Inflows of Resources 149,811,923 NET POSITION Invested in capital assets 371,847,806 Restricted for: 332,241 4,408,329 17,750,158 63,187,745 233 (44,278) Business - Type Activities Total - $ 234,234,421 - 146,746,584 35,073 11,474,360 3,353,428 1,209,868 893,812 908,924 Housing Authority E911 Authority $ 1,747,495 $ 1,448,644 733,589 358,560 1,245 587,651 280,033 - 98,882,818 72,730 - 272,964,988 7,331 2,784,678 (9,205) 771,256,854 2,769,693 4,664,612 28,170,338 28,170,338 233 27,755,201 349,624 9,709,962 699,196 2,528,315 4,576 332,241 4,408,329 17,750,158 63,187,978 365,713 16,089 2,201 2,201 Programs Emergencies Claims Public Works Other purposes Unrestricted Total net position - 146,948,954 - 2,862,969 - 149,811,923 - 371,847,806 7,331 2,857,408 9,423,909 9,423,909 7,000,000 7,000,000 4,734,408 4,734,408 86,165,977 86,165,977 15,355,488 - 15,355,488 91,909,141 (9,438) 91,899,703 2,396,649 1,805,003 $ 586,436,729 $ (9,438) $ 586,427,291 $ 2,403,980 $ 4,662,411 See accompanying notes to the basic financial statements 25 COUNTY OF WELD STATE OF COLORADO Statement of Activities Year Ended December 31, 2016 Program Revenues Operating Capital Grants Charges for Grants and and Expenses Services Contributions Contributions Primary government: Governmental activities: General Government $ 43,312,962 $ 17,489,264 $ 1,308,954 $ Public Safety 60,041,266 10,346,226 4,001,967 Streets and Highways 47,538,901 6,047,912 16,481,906 Health and Welfare 46,730,139 30,066,394 3,501,230 Culture and Recreation 1,495,649 913,486 483,370 Economic Assistance 8,083,307 414,443 6,908,491 _ Total governmental activities 207,202,224 65,277,725 32,685,918 _ Business -type activities Regional Forensic Laboratory 136,715 137,509 _ Total primary government $207,338,939 $ 65,277,725 $ 32,823,427 $ Component units: Housing Authority $ 3,615,135 $ 118,237 $ 3,604,921 $ E-911 Authority 2,290,120 2,326,044 - Total component units $ 5,905,255 $ 2,444,281 $ 3,604,921 $ GENERAL REVENUES Taxes: Property taxes Specific ownership Severance/Tobacco Royalties Miscellaneous Unrestricted investment earnings Total general revenues and transfers Changes in net position Net position - beginning Net position - ending See accompanying notes to the basic financial statements 26 Net (Expenses) Revenue and Changes in Net Position Primary Government Component Units Governmental Business -type Housing E911 Activities Activities Total Authority Authority $ (24,514,744) $ (45,693,073) (25,009,083) (13,162,515) (98,793) (760,373) (109,238,581) $ (24,514,744) $ $ (45,693,073) (25,009,083) (13,162,515) (98,793) (760,373) (109,238,581) 794 794 $ (109,238,581) $ 794 $ (109,237,787) $ - $ $ - $ $ $ 108,023 $ - 35,924 $ - $ - $ $ 108,023 $ 35,924 166,025,920 11,413,491 1,897,030 9,518,902 9,047,388 2,570,598 166,025,920 11,413,491 1,897,030 9,518,902 9,047,388 - 2,570,598 7,112 12,069 200,473,329 200,473,329 7,112 12,069 91,234,748 794 91,235,542 115,135 47,993 495,201,981 (10,232) 495,191,749 2,288,845 4,614,418 $ 586,436,729 $ (9,438) $ 586,427,291 $ 2,403,980 $ 4,662,411 COUNTY OF WELD STATE OF COLORADO Governmental Funds Balance Sheet December 31, 2016 Public Works General Fund Fund Social Services ASSETS Cash and Investments Receivables (net of allowance for uncollectibles): Property taxes receivable Delinquent property taxes Accounts Receivable Special Assessment Due From other County Funds Advances to Other Funds Due From other Governments Inventory Other Assets Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Liabilities Other Liabilities Due to other County funds Due to other Governments Unearned Revenues Unexpended Grant revenue Total Liabilities Deferred Inflows of Resources: Property Taxes Grant Revenue Total Deferred Inflows of Resources Fund Balances: Nonspendable Restricted Committed Assigned Unassigned Total Fund Balances Total Liabilities and Fund Balances $ 61,875,456 94,133,246 1,548,391 1,607,613 120,242 34,840 96,290 130,099 885,684 $ 160,431,861 22,514,500 2,556,683 20,522 93,178 556,836 25,741,719 4,215,034 $ 77,213,058 $ 16,788,619 224,865 6,982,618 21,389 1,009,207 3,264,659 11,734,669 188,701 369,542 11,977 2,181,415 1,796 $ 102,239,756 $ 17,752,759 3,771,418 425,283 18,333 155,550 983,131 4,576 44,723 699,196 712 1,887,888 95,813,561 17,037,013 3,196,072 95,813,561 20,233,085 11,939,816 1,015,783 1,009,207 21,813,498 76,782,430 1,866,563 955,246 13,225,491 38,876,581 77,791,637 3,925,055 $ 160,431,861 $ 102,239,756 $ 17,752,759 11,939,816 See accompanying notes to the basic financial statements 1,796 3,923,259 28 Other Total Human Contingent Capital Governmental Governmental Services Fund Expenditure Funds Funds $ 11,113 $ 29,591,751 $ 25,762,985 $ 13,313,765 $ 211,032,787 8,133,844 11,570,164 142,360,542 171,260 174,946 2,308,163 2,284 - 969,972 1,384,413 11,316,442 21,389 107,463 53,751 293,433 34,840 1,075,723 3,353,428 1,139,306 2,667 1,750 891,897 $ 1,199,250 $ 37,896,855 $ 38,478,067 $ 14,753,679 $ 372,752,227 104,596 389,634 173,562 27,109,260 158,742 - 272,631 4,396,470 - 4,576 75,017 119,119 661 260,042 - - - 699,196 - 171,279 283,502 14,112 - 570,948 352,467 508,753 618,133 33,323,994 8,316,502 11,761,326 8,316,502 11,761,326 - 144,868,218 - 3,196,072 148,064,290 2,667 1,750 2,031,203 844,116 - - 11,418,405 114,781,708 29,580,353 26,207,988 2,715,391 60,370,295 955,246 13,225,491 846,783 29,580,353 26,207,988 14,135,546 191,363,943 $ 1,199,250 $ 37,896,855 $ 38,478,067 $ 14,753,679 $ 372,752,227 COUNTY OF WELD STATE OF COLORADO Reconciliation of Total Governmental Fund Balances To Statement of Net Position December 31, 2016 Total governmental fund balances Amounts reported for governmental activities in the Statement of activities are different because: Capital Assets used in governmental activities are not financial resources and therefore are not reported in the funds Long-term liabilities, including compensated absences, are not due and payable in the current period and therefore are not reported in the funds Compensated Absences Pension Liability Net Other Post Employment Benefits Asset Deferred Inflows Pension Plans Deferred Outflows Pension Plans $ 191,363,943 350,399,478 (4,740,570) (17,750,158) 908,924 28,170,338 (2,862,969) Accounts receivables that do not provide current financial resources, are offset by deferred inflows in the funds 3,196,072 Internal service funds are used by management to charge the costs of insurance and other services to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position 37,742,233 Internal Services used by Enterprise Fund 9,438 Net position of governmental activities $ 586,436,729 See accompanying notes to the basic financial statements 30 31 COUNTY OF WELD STATE OF COLORADO Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Year Ended December 31, 2016 REVENUES: Taxes Licenses and Permits Intergovernmental Fines and Forfeitures Charges for Services Miscellaneous Fees Total Revenues EXPENDITURES: General Government Public Safety Public Works Public Health and Welfare Culture and Recreation Economic Assistance Capital Expenditures Total Expenditures Excess of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers - in Transfers - out Total Other Financing Sources (Uses) Net Changes in Fund Balance Fund Balances at Beginning of Year Fund Balance at End of Year See accompanying notes to the basic financial statements Public Works General Fund Fund $ 100,606,557 2,486,454 6,408,478 333,702 7,145,973 8,249,897 13,194,022 $ 29,544,405 497,968 23,800,694 668,031 12,726,194 1,505,003 Social Services $ 9,617,063 27,861,525 138,425,083 68,742,295 37,478,588 43,744,047 57,421,807 15,935,218 244,162 1,119,627 436,245 1,153,606 61,253,692 168,136 36,486,696 15,789 120,054,712 61,421,828 36,502,485 18,370,371 7,320,467 976,103 85,000 5,549,453 (5,464,453) 12,905,918 7,320,467 976,103 25,970,663 70,471,170 2,948,952 $ 38,876,581 $ 77,791,637 $ 3,925,055 32 Capital Human Services Contingent Fund Expenditure $ - $ 22,990,600 $ 16,479,528 $ 6,630,786 282,227 132,216 478,855 236,760 223,598 3,973,954 15,658 3,706,005 137,761 Other Governmental Funds Total Governmental Funds 19,128 $ 179,257,281 2,984,422 69,154,292 349,360 11,802,236 21,482,828 14,922,623 7,045,229 22,990,600 7,478,048 17,418,741 7,852,506 299,953,042 624,698 5,685,711 44,368,745 231,006 57,652,813 77,188,910 9,116,021 45,846,879 379,421 1,499,048 7,914,293 62,847 7,086,089 9,789,295 241,556,777 7,478,048 6,310,409 (432,819) 22,990,600 12,351 11,108,332 (1,936,789) 58,396,265 5,156,898 5,254,249 704,796 6,254,249 4,452,102 (1,000,000) 12,351 (420,468) 22,990,600 1,267,251 6,589,753 $ 846,783 $ 29,580,353 11,108,332 2,515,313 57,396,265 15,099,656 11,620,233 133,967,678 $ 26,207,988 $ 14,135,546 $ 191,363,943 COUNTY OF WELD STATE OF COLORADO Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended December 31, 2016 Net Changes in fund balances - total governmental funds Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlay exceeded depreciation in the current period. Capital asset additions Depreciation expense Excess of capital outlay over depreciation Net effect of various transactions involving capital assets (i.e. sales, disposals) is a decrease to net position Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds Compensated absences Pension Liability and related Deferred Inflow and Outflows Net Other Post Employment Benefits Obligation Accounts receivables that do not provide current financial resources, are offset by deferred inflow of resources in the funds Internal service funds are used by management to charge the costs of certain activities, such as insurance, telecommunications and fleet services, to individual funds. The net revenue (expense) of certain internal service funds is reported with governmental activities. Internal services used by Enterprise Funds Change in net position of governmental activities See accompanying notes to the basic financial statements $ 57,396,265 58,671,792 (25,452,738) 33,219,054 (2,960,688) (447,686) 2,029,439 48,593 (1,372,594) 3,323,159 (794) $ 91,234,748 34 COUNTY OF WELD STATE OF COLORADO Statement of Net Position Proprietary Funds December 31, 2016 Business -type Governmental Activities Activities ASSETS Cash and cash equivalents Property taxes receivable Accounts Receivable Due From other County Funds Inventory Other Assets Total Current Assets Capital Assets: Improvements other than buildings Construction in progress Buildings Machinery and Equipment Accumulated Depreciation Total Capital Assets Total Assets LIABILITIES AND FUND EQUITY Current Liabilities: Accounts Payable Accrued Liabilities Due to other County funds Unearned Revenues Adv from General Fund Total Current Liabilities Deferred Inflows of Resources Property Taxes Total Deferred Inflows Total Liabilities Net Position Invested in capital assets Restricted for: Insurance Claims Unrestricted Total Net Position Some amounts reported for business -type activities in the statement of net assets are different because certain internal service fund assets and liabilities are included with business -type activities Total Net Position See accompanying notes to the basic financial statements Regional Forensic Laboratory Internal Service Funds 35,073 $ 23,789,285 2,077,879 101,456 721 70,562 1,915 35,073 26,041,818 1,706,972 2,111,422 48, 841,104 (31,211,170) 21,448,328 35,073 47,490,146 233 645,708 5,313,492 34,112 1,673,865 34,840 35,073 7,667,177 2,080,736 2,080,736 35,073 9,747,913 (9,438) $ (9,438) 21,448,328 13,300,106 2,993,799 $ 37,742,233 35 COUNTY OF WELD STATE OF COLORADO Statement of Revenue, Expenses and Changes in Net Position Proprietary Funds For the Fiscal Year Ended December 31, 2016 Business -type Governmental Activities Activities Regional Forensic Internal Laboratory Service Funds Operating revenues: Employer Contributions Charges for Services Total Operating Revenues Operating expenses: Personnel Services Supplies Purchased Services Insurance and Bonds Depreciation Other Claims Total operating expenses Operating income (loss) Nonoperating revenues (expenses): Taxes Earnings on investments Miscellaneous Grants Gains (loss) on Disposal Judgment and Damages Total Nonoperating revenues (expenses) Income (loss) before contributions or transfers Transfers - in - $ 19,783,213 10,883,142 30,666,355 334,649 5,686 1,229,204 129,015 7,501,769 790,604 4,211,018 2,808 221,419 17,670,515 137,509 31,959,178 (137,509) (1,292,823) 1,995,718 33,108 6,553 137,509 1,261,030 260,067 59,506 137,509 3,615,982 2,323,159 1,000,000 Changes in Net Position Total Net Position Beginning of Year Total Net Position at End of Year $ Some amounts reported for business -type activities in the statement of activities are different because the net revenue (expense) of certain internal service funds is reported with business -type activities. 794 Change in net position of business -type activities $ 794 See accompanying notes to the basic financial statements 3,323,159 34,419,074 - $ 37,742,233 36 COUNTY OF WELD STATE OF COLORADO Statement of Cash Flows Proprietary Funds For the fiscal year ended December 31, 2016 CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from external customers Cash flows from internal customers Cash payments to external suppliers for goods and services Cash payments to internal suppliers for goods and services Cash payments to employees for services Judgments/damages/losses Miscellaneous revenues Net cash provided (used) by operating activities CASHFLOWS FROM NONCAPITAL FINANCING ACTIVITIES Taxes Transfers/Advances Grants Net cash provided (used) by noncapital financing activities Business -type Activity Enterprise Fund Regional Forensic Laboratory Governmental Activities Internal Service Funds (39,374) (101,275) 233,496 30, 542,151 (26, 244, 379) (669,033) (328,510) 59,006 7,053 (140,649) 3,599,784 (66) 140,715 1,996,679 1,000,000 1,261,030 140,649 4,257,709 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets Proceeds from sale of capital assets (4,998,007) 400,528 Net cash provided (used) for capital and related Financing activities (4,597,479) CASH FLOWS FROM INVESTING ACTIVITIES Interest on investments - 33,108 Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year - 23 789 285 Reconciliation of operating income to net cash provided by operating activities: Operating income (loss) (137,509) (1,292,823) Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation expense Judgments/damages/losses Miscellaneous revenue Change in assets and liabilities (Increase) decrease in accounts receivable (Increase) decrease in due from other funds - (Increase) decrease in inventories - (Increase) decrease in other assets - Increase (decrease) in accounts payable (3,140) Increase (decrease) in accrued liabilities - Increase (decrease) in other liabilities Increase (decrease) in deferred revenue Total adjustments (3,140) 4,892,607 Net cash provided (used) by operating activities (140,649) 3,599,784 Noncash investing, capital, and financing activities: Contributions of capital assets from (to) government Loss on Disposal of Asset 63,615 See Accompanying notes to the basic financial statements 3,293,122 20,496,163 4,211,018 59,506 6,553 (113,226) 32,729 (17,116) 48,000 72,342 386,402 34,112 172,287 See accompanying notes to the basic financial statements 37 COUNTY OF WELD STATE OF COLORADO Statement of Fiduciary Net Position Fiduciary Funds December 31, 2016 Weld County Other Post Employment Agency Funds Retirement Benefits ASSETS Cash and cash equivalents Accounts Receivable (net of allowance for uncollectible): Restricted Assets Restricted Cash Restricted Investments Mutual Funds: Equity Fixed Income Hedge Fund Real Property Money Market Total Assets LIABILITIES AND NET POSITION Accounts Payable Due to other Governments Total Liabilities TOTAL NET POSITION See accompanying notes to the basic financial statements $ 11,071,981 $ 4,503 4,232,317 1,268,607 142,544,212 36,291,942 12,609,431 50,712,842 8,820,634 $ 11,076,484 $ 255,211,378 $ 1,268,607 $ 182,725 $ 18,030 $ 10,893,759 - $ 11,076,484 $ 18,030 $ $ 255,193,348 $ 1,268,607 38 COUNTY OF WELD STATE OF COLORADO Statement of Changes in Fiduciary Net Position Fiduciary Funds For the Fiscal Year Ended December 31, 2016 Weld County Additions: Employer Contributions Employee Contributions Earnings on Investments, net of investment related expenses of $433,902 and $0 Net Appreciation in Value of investments Total Additions Deductions: Actuarial Fees Benefit Payments Supplies Total Deductions Change in Net Assets Net Position - Beginning Net Position - Ending See accompanying notes to the basic financial statements Retirement Other Post Employment Benefits $ 8,323,335 8,322,439 5,001,442 14,842,707 36,489,923 45,333 13,154 58,487 94,596 15,452,967 277,442 6,360 15,553,923 277,442 20,936,000 (218,955) 234,257,348 1,487,562 $ 255,193,348 $ 1,268,607 39 NOTES TO THE FINANCIAL STATEMENTS 40 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 1 -Summary of Significant Accounting Policies: The County of Weld, Colorado ("County") was established in 1861, and on January 1, 1976, became a home rule county under the provisions of Section 30-35-501, CRS, 1973. The County operates under an elected commissioner form of government. The County provides the full range of services contemplated by statute or charter. These include general government functions, public protection and safety, health, social services, human resource services, public improvements, road and bridge operations, planning and zoning, and general administrative services. The financial statements of the County have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The following summary of significant accounting policies is presented to assist the reader in evaluating the County's financial statements. A. Reporting Entity: Weld County is a political subdivision of the State of Colorado, governed by an elected five -member Board of County Commissioners. There are also four other elected officials of Weld County (Assessor, Clerk and Recorder, District Attorney, and Sheriff). The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government's operations. Each discretely presented component unit is reported in a separate column in the government -wide financial statements (see note below for description) to emphasize that it is legally separate from the government. Discretely presented component units: The Weld County Housing Authority is responsible for assisting Weld County residents with housing assistance. The Board of County Commissioners appoints all of the five -member Housing Authority Board. The County has the ability to remove any of the appointed board members, they can modify decisions made by the board and can hire or fire persons responsible for the day to day operations. The Weld County Housing Authority is governed by state regulations, but was designated as part of the County for budgetary and audit purposes by an act of the Colorado General Assembly in 1989. A complete set of financial statements can be obtained at the entity's administrative offices: Weld County Housing Authority 903 6th Street Greeley, CO 80631 The E911 Emergency Telephone Service Authority Board was created by intergovernmental agreements pursuant to Article 11 of Title 29, C.R.S., as amended, that authorizes the county, municipalities within the county, and special districts within the county to enter into an agreement for the purpose of providing 911 emergency telephone services. Per the state statute cited above, the agreement creates a separate legal entity which is responsible for administering the operations of the 911 emergency telephone service program in Weld County. The authority board consists of seven members with four selected by the Weld County Commissioners, one member each is selected by the City of Greeley, City of Fort Lupton and Weld County Sheriff. Under the by-laws of E911 Authority, Weld County is required to pay all operating costs. They are to maintain all accounts and have accounts audited. State statute requires that all funds be maintained by the Weld County Treasurer. The operation of the E911 authority is done contractually by the Weld County Communication Regional Center. There are no separate financial statements prepared for the E911 component unit. 41 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Because they provide services to or otherwise benefit Weld County, the financial statements of the following organizations are blended into the County financial statements: Weld County Retirement Plan — The Retirement Board consists of five members, two selected by participating employees, two appointed by the Board of County Commissioners, and the fifth being the County Treasurer. The County funds half of the retirement plan, which covers substantially all permanent, full-time employees of Weld County. The operation of the plan is accounted for in the Weld County Retirement Fund, as a Pension Trust Fund. Complete Financial statements can be obtained at the Weld County Treasurer's Office: Weld County Treasurer's Office 1400 North 17th Avenue Greeley, CO 80631 Weld County Finance Corporation — The Weld County Finance Corporation ("Corporation") was formed in 1987 as a not -for-profit corporation under section 501(c)(4)of the Internal Revenue Code, and exists solely to acquire real estate and construct buildings for lease to the County. The Board of County Commissioners appoints the three -member Board of Directors of the Corporation, and approves all projects undertaken by the Corporation. The members of the Board of Directors are employees of the County. There are no separate financial statements prepared for the Weld County Finance Corporation. The Law Enforcement Authorities (LEA) were formed in accordance with Section 30-11-401, CRS. The law enforcement authorities are taxing units created by the county to provide additional law enforcement services by the county sheriff to residents in developed unincorporated areas of the county. The governing board of the law enforcement authorities is the five Weld County Commissioners. Law enforcement services to the authority are provided contractually by the county sheriff. There are no separate financial statements prepared for the Law Enforcement Authorities. The Local Improvement Districts (LID) have not been included in the County's financial statements individually, as they are immaterial, but are included as a blended component unit of Public Works, a special revenue fund. The Board of County Commissioners can create these assessment districts to construct or rehabilitate and finance public streets, storm drainage, water systems, sanitary sewer, or street lighting. The Primary purpose of an LID is to assess the costs of public improvements to those who are specially benefited by the improvement. The LID exists only as geographic area within which improvements are constructed and as an administrative subdivision of the county. Having no board of directors, they do not operate in any capacity as an independent governmental entity. The county governing board, Board of County Commissioners, makes all decisions on behalf of this administrative entity. There are no separate financial statements prepared for the Local Improvement Districts. The following related organizations are excluded from the accompanying financial statements because the County's accountability for these organizations does not extend beyond various appointments. North Colorado Medical Center — The Board of County Commissioners owns land underlying the main facility of the Medical Center, which land is currently leased to the Colorado Hospital Finance Authority as part of the security for financing the bonded indebtedness of the Medical Center. The indebtedness is not an obligation of the Board of County Commissioners and no taxpayer funds or Board of County Commissioners funds are obligated to pay any portion of the principal, premium or interest on the Bonds. The land is leased back from the Authority to the Board of Trustees, a seven member Hospital Board of Trustees appointed by the Board of County Commissioners. The Hospital Board of Trustees has entered into an operating sublease of the ground and facilities with NCMC, Inc., a 501(c)(3)entity, with three of its members also serving on the Board of Trustees, which, in turn, has contracted with Banner Health Systems to operate the Medical Center. NCMC has the ability to incur its own debt and its operations are financed totally by patient revenues. 42 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Greeley -Weld Airport Authority — The County Commissioners appoint two of the five Airport Authority Board members. The County has contributed approximately 5% of the funds for capital construction. The Authority has full autonomy under Colorado State law, can incur debt, and funds its operations totally from user fees. High Plains Library District — The County Commissioners, together with the concurrence of the city councils of seven participating municipalities, appoint the seven -member Library District Board. The Library District Board has total autonomy under the State Library Act to incur debt, establish budgets, and levy property taxes to support the District's library system. Colorado Counties Casualty and Property Pool (hereinafter referred to as "CAPP")-CAPP was formed July 1, 1986, by an intergovernmental agreement by member counties as a separate and independent governmental and legal entity pursuant to the provisions of Article XIV, Section 18(2) of the Colorado Constitution and Section 29- 1-201 et seq, 24-10-115.5, and 29-13-102, CRS, as amended. Each member county in this intergovernmental agreement has the power under Colorado law to make provision for the property and casualty coverage which constitute the functions and services jointly provided by means of the CAPP. The Insurance Commissioner of the State of Colorado has such authority with respect to the CAPP as is provided by applicable Colorado statutes. The purposes of the CAPP are to provide a risk management fund for defined property and casualty coverage and to assist members in controlling costs by providing specialized governmental risk management services and systems. It is the intent of the members to use member contributions to defend and indemnify, in accordance with the bylaws, any member against states liability or loss to the limit of the financial resources of the risk management fund. It is also the intent of the members to have CAPP provide needed coverage at reasonable costs. All income and assets of CAPP shall be at all times dedicated to the exclusive benefit of its members. Weld County, through its Insurance Internal Service Fund, recognizes an expense for the amount paid to CAPP annually for these coverages. Weld County is a charter member of CAPP and has been a continuous member since July 1, 1986. B. Government -wide Financial Statements The County's basic financial statements consist of government -wide statements, including a statement of net position and a statement of activities, and fund financial statements which provide a more detailed level of financial information. The government -wide focus is more on the sustainability of the County as an entity and the change in aggregate financial position resulting from activities of the fiscal period. The statement of net position and the statement of activities display information about the county as a whole. In the government -wide statement of net position, both the governmental and business -type activities columns are presented on a consolidated basis by column. These statements include the financial activities of the primary government, except for fiduciary activities. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. The government -wide statement of activities reflects both the direct expenses and net cost of each function of the County's governmental activities and business -like activity. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include charges paid by the recipient for the goods or services offered by the program. Direct expenses and program revenues resulting from interfund activity are treated as such in the participating funds and are not eliminated as part of the consolidation process. Grants and contributions that are restricted to meeting the operational or capital requirements of a particular program and interest earned on grants that is required to be used to support a particular program are included in operating grants and contributions, or capital grants and contributions. Revenues which are not classified as program revenues are presented as general revenues of the County, with certain limited exceptions. The comparison of direct expenses with program revenues identifies the extent to which each government function or business segment is self-financing or draws from the general revenues of the County. 43 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Fund Financial Statements The financial transactions of the County are recorded in individual funds. A fund is defined as a fiscal and accounting entity with a self balancing set of accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Separate statements for each fund category — governmental, proprietary, and fiduciary — are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and presented as non -major funds. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Northern Colorado Regional Forensic Laboratory enterprise fund and of the government's internal service funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. C. Measurement Focus Government -wide, Prorietary and Fiduciary Fund Financial Statements The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund statements. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the County gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, and donations. Revenues from property taxes are recognized in the fiscal year for which the taxes are levied. Revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied Under the terms of grant agreements, the County funds certain programs by a combination of specific cost - reimbursement grants, categorical block grants, and general revenues. Thus, when program expenses are incurred, there are both restricted and unrestricted net assets available to finance the program. It is the County's policy to first apply cost - reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues, except for property taxes, to be available if they are collected within 90 days of the end of the current fiscal period. Property taxes are considered available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, licenses, grants, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. 44 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 The County reports the following major governmental funds: The General Fund is the general operating fund of the County which accounts for all financial resources that are not accounted for in other funds. Operations of the County such as public safety, planning and zoning, property valuation, tax collection and distribution, vehicle licensing, County administration, and other activities financed from taxes and general revenues are reflected in this fund. The Public Works Fund records costs related to County road and bridge construction and maintenance except for engineering, which is recorded in the General Fund. By State law, Colorado counties are required to maintain a Road and Bridge Fund and a portion of road and bridge taxes is allocated to cities and towns for use in their road and street activities. The Social Services Fund administers human services programs under state and federal regulations. Programs include, but are not limited to, Medicaid, Food Stamps, Foster Care programs, and Temporary Assistance to Needy Families (TANF). Colorado counties are required by state law to maintain a Social Services Fund. The Social Service fund is funded by state and federal grants as well as property taxes. The Human Services Fund primary programs are associated with the Workforce Investment Act (WIA) funded under the Department of Labor, Employment and Training Administration. The Contingent Fund records any property tax revenue levied by the Board of County Commissioners to cover reasonably unforeseen expenditures. The Capital Expenditures Fund accounts for all the County's construction projects. The County chooses to use the pay as you go plan instead of debt. Property taxes are used to fund the Law Enforcement Center and the expansion of the Detention Center. The County reports the following enterprise fund: The Northern Colorado Regional Forensic Laboratory Fund accounts for all of the maintenance and operation costs for the Northern Colorado Regional Forensic Laboratory. It is funded by rent paid by the participating agencies. The County also reports the following fund types: The Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the County on a cost reimbursement basis. The County's internal service funds report on self-insurance programs for employee health, dental and vision benefits, risk management, unemployment, fleet services, telecommunications and acquisitions of real estate and construction of buildings used by County departments. Services provided and used by internal services funds are not entirely eliminated from the government -wide statement of activities. The primary government program expenses and expenses for the business -type activities on the government -wide statement of activities are decreased to eliminate revenue over expenditures in service funds where revenues exceed expenditures and increased to eliminate internal service funds that have expenditures in excess of revenues. The Agency Funds account for assets held by the County as an agent for individuals, private organizations and other governments. These funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The County has funds held for other local governmental units, employee/employer payroll taxes, a Section 125 plan, and the Weld County Federal Mineral Lease District. The Fiduciary Trust Funds account for the activities of the Weld County Retirement Plan and the Weld County Other Post Employment Benefit Plans. These funds accumulate resources for pension benefit, and other post employment benefit payments to qualified county employees. The Plans use the accrual basis of accounting. Employee and employer contributions are recognized as revenues in the period in which the contributions are due. Benefits and refunds are recognized when due and payable in accordance with terms of the Plan. 45 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 D. Assets, liabilities, and net assets or equity 1. Deposits and investments The Weld County Treasurer maintains a cash and investment pool that is available for use by all County funds except for some agency funds. Accrued interest receivable is displayed separately. The amount of interest gained through secured investments is credited to the County's General Fund per Colorado State Statutes, with the exception of the Conservation Trust, Capital Expenditures Fund, Liability Insurance Fund and E-911 Authority. "Cash and cash equivalents" for the General Fund Conservation Trust, Capital Expenditures Fund, Liability Insurance Fund and E-911 Authority are stated at fair value. Any bank accounts not maintained by the Treasurer are displayed as "Restricted Assets" within the appropriate fund and are stated at cost. The County considers cash and cash equivalents in proprietary funds to be cash on hand and demand deposits. In addition, because the treasury pool is sufficiently liquid to permit withdrawal of cash at any time without prior notice or penalty, equity in the pool is also deemed to be a cash equivalent. For the purpose of cash flows, cash and cash equivalents are determined by original maturity of three months. Investments are reported at fair values using quoted market prices. 2. Property Taxes Property taxes attach as an enforceable lien on property as of January 1. Taxes were levied on December 21, 2016, and are payable either in two installments due on February 28 and June 15 or in full on April 30. The bill becomes delinquent on March 1, May 1, and June 16 and penalties and interest may be assessed by the County. The County, through the Weld County Treasurer, bills and collects its own property taxes, as well as property taxes of all other taxing authorities within the County. In accordance with Section 14-7 of the Weld County Home Rule Charter, all ad valorem tax levies for County purposes, when applied to the total valuation for assessment of the County, shall be reduced so as to prohibit the levying of a greater amount of tax revenue than was levied from ad valorem taxation in the preceding year plus five percent (5%), except to provide for the payment of bonds and interest. The Board of County Commissioners may submit the question of an increased levy to the County Council and, if in the opinion of a majority of the County Council may grant an increased levy for the County in such amount as it deems appropriate, and the County is authorized to make such increased levy. Any one capital project requiring a capital expenditure out of funds procured by ad valorem taxation equal to a three mill levy for three years, shall be prohibited unless approved by a majority vote of the qualified electors at a general or special election per Section 14-8 of the Weld County Home Rule Charter. 3. Interfund Transactions Transactions between funds that would be treated as revenues, expenditures, or expenses if they involved organizations external to the County are accounted for as revenues, expenditures, or expenses in the funds involved. Transactions which constitute reimbursements of a fund for expenditures or expenses initially made from that fund which are properly applicable to another fund are recorded as expenditures or expenses in the reimbursing fund and as reductions of the expenditure or expense in the fund that is reimbursed. At year end, outstanding balances between funds are reported as "due to/from other funds". Interfund balances are generally expected to be repaid within one year of the financial statement date. Any residual balances outstanding between the governmental activities and business -type activities are reported in the government -wide financial statements as "internal balances". 46 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 4. Inventories and Prepaid Items Inventories of governmental funds, which consist of expendable materials held for consumption, are stated at cost utilizing the weighted average cost method. These funds follow the consumption method of accounting whereby expenditures are recorded at the time the inventory items are used. Inventories of proprietary funds are recorded at average cost. Certain payments to vendors reflect cost applicable to future accounting periods and are recorded as prepaid items in both government -wide and fund financial statements. The consumptive method of accounting is used to recognize these expenses in the funds. 5. Capital Assets Capital assets, which include property, plant, equipment, intangible assets (computer software and right of ways for land use), and infrastructure assets (e.g., roads, bridges and similar items), are reported in the applicable governmental or business -type activities columns in the government -wide financial statements. Capital assets are defined by the County as assets with an initial, individual cost of more than $5,000 and a useful life of more than one year. All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. All reported capital assets, except for gravel roads and intangible assets are depreciated. Improvements are depreciated over the remaining useful lives of the related capital assets. Depreciation on all assets is provided on the straight-line basis over the following estimated useful lives: Buildings Improvements Infrastructure - Bridges Infrastructure - Roads Equipment Heavy Equipment 20 - 50 years 20 years 50 years 20 years 3 - 5 years 10 - 20 years Statement 34 allows an alternative approach which would reflect a reasonable value of the asset and the cost incurred to maintain the service potential to locally established minimum standards in lieu of depreciation. To elect this option, the County must develop and implement an asset management system which measures, at least every third year by class of asset, if the minimum standards are being maintained. Related disclosures are additionally required as part of the Required Supplementary Information. The County has elected to use the alternative approach only for gravel roads. 6. Compensated Absences County employees accumulate sick leave and vacation benefits at rates of 8 hours per month and 8 to 16 hours per month, respectively, depending on length of service. In the event of retirement or termination, an employee is paid 100% of accumulated vacation pay. An employee whose date of hire is prior to January 1, 1985, is paid for 50% of accumulated sick leave hours up to the equivalent of one month; if the employee's date of hire is after January 1, 1985, no sick leave is paid upon retirement or termination. Up to 320 hours of annual vacation may be carried over from one year to the next. Compensatory time is granted (except for official, professional, and administrative positions) at the rate of one and one-half hours for each overtime hour worked, not to be accumulated in excess of forty hours. 47 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 The unpaid sick leave, vacation pay and related benefits at the end of the period will generally not be paid with expendable and available resources. Proprietary funds accrue sick leave, vacation pay and related benefits in the period they are earned by the employees. The entire compensated absence liability is reported on the government -wide financial statements. Expenditures and liabilities for compensated absences are reported on the government fund statements only when the liability for the compensated absences becomes due. 7. Long-term obligations In the government -wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business -type activities, or proprietary fund type statement of net position. 8. Fund Equity The Governmental Accounting Standards Board (GASB) has issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54). As prescribed by GASB Statement 54 governmental funds report fund balance in classifications based primarily on the extent to which the County is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of December 31, 2016, fund balances for governmental funds are comprised of the following: 1.Nonspendable fund balance includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The "not in spendable form" criteria include items that are not expected to be converted to cash, for example such as fund balance associated with inventories, prepaid amounts, long-term loans and notes receivable, and property held for resale (unless the proceeds are restricted, committed, or assigned). 2.Restricted fund balance category includes amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation. Restrictions may effectively be changed or lifted only with consent of resource providers. 3. Committed fund balance includes amounts that can be used only for the specific purposes determined by a resolution of the Board of County Commissioners, the County's highest level of decision -making authority. Commitments may be changed or lifted only by the County taking the same formal action that imposed the constraint originally. 4.Assigned fund balance comprises amounts intended to be used by the County for specific purposes that are neither restricted or committed. Intent is expressed by (1) the Board of County Commissioners or (2) an official (Director of Finance and Administration) to which the Board of County Commissioners has delegated the authority to assign amounts to be used by the County for specific purposes but do not meet the criteria to be classified as restricted or committed, and 5. Unassigned fund balance is the residual classification for fund balance and includes all spendable amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. The County's General Fund is the only fund that carries a balance in this category. 48 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Order of Fund Balance Spending Policy The County's policy is to utilize funds in the following order: restricted fund balance, committed fund balance, assigned fund balance, and unassigned fund balance. The Board of County Commissioners adopted the County Fund Balance Policy on December 14, 2011, nunc pro tunc January 1, 2011. The policy was created to help reduce the negative impact on the County in times of economic uncertainty, major fluctuations in oil and gas assessed valuations, and potential losses of funding from other governmental agencies. The policy established minimum requirements for reserves and guidelines for the use of certain funds. The reserves and restrictions are also consistent with the requirements under Colorado statute or state constitutional requirements. The County Fund Balance Policy requires the following: • Any remaining fund balance following all restrictions and commitments in the Health Fund shall be assigned for the purpose of future health programs for the benefit of the citizens of Weld County. • Any remaining fund balance following all restrictions and commitments in the Social Services Fund shall be assigned for the purpose of future welfare programs for the benefit of the citizens of Weld County • Any remaining fund balance following all restrictions and commitments in the Human Services Fund shall be assigned for the purpose of future welfare, senior, and employment programs for the benefit of the citizens of Weld County • The Contingency Fund shall maintain a minimum fund balance to cover a minimum ten (10) percent of the annual expenditures and maximum of twenty (20) percent of the annual total expenditures as determined by the Director of Finance and Administration to provide: (1) a reasonable level of assurance that Weld County's operations will continue even if circumstances occur where revenues are insufficient in an amount that is equal to at least one -percent of annual expenditures to cover necessary expenses for public safety, public welfare and public works; (2) there is a major reduction in oil and gas assessed valuations; or (3)there are other unexpected needs or emergency situations costing an amount that is equal to at least one -percent of annual total expenditures that do not routinely occur. The Contingency Fund shall be funded by property tax with a half -mill applied to the county's assessed value annually, unless the Board of Weld County Commissioners adjusts the amount in the annual budget process. • The three -percent TABOR emergency reserve required by Article X, Section 20(5) of the Colorado Constitution shall be a restricted fund balance in the General Fund in an amount equal to seven million dollars or three -percent of the TABOR revenue limit, whichever is greater. 49 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Fund balances for all major and non -major governmental funds as of December 31, 2016, are distributed as follows: Nonspendable Inventory Prepaid Items Total Nonspendable Restricted for Public Works Health Social Services Human Services TABOR Reserve Other Purposes Total Restricted Committed to Capital Projects Solid Waste Disposal General Contingencies Economic Development Total Commitments Assigned Appropriations in budget Total Assigned General Public Social Works Services 130,099 1,009,207 885,684 - 1,796 1,015,783 1,009,207 1,796 7,000,000 14,813,498 76,782,430 3,923,259 21,813,498 76,782,430 3,923,259 1,866,563 1,866,563 955,246 955,246 Unassigned 13,225,491 Total Fund Balance 38,876,581 77,791,637 3,925,055 50 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Human Capital Services Contingent Expenditures Non Major Total 2,667 1,139,306 1,750 891,897 2,667 1,750 2,031,203 844,116 76,782,430 10,876,415 10,876,415 3,923,259 844,116 7,000,000 541,990 15,355,488 844,116 11,418,405 114,781,708 29,580,353 26,207,988 26,207,988 2,715,391 2,715,391 29,580,353 1,866,563 29,580,353 26,207,988 2,715,391 60,370,295 955,246 955,246 13,225,491 846,783 29,580,353 26,207,988 14,135,546 191,363,943 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Encumbrances The County uses encumbrances to control expenditure commitments and enhance cash management. Encumbrances reflect the outstanding contractual obligations for which goods and services have not been received. They are set up to reserve portions of applicable appropriations. Encumbrances still open at year end are not accounted for as expenditures or liabilities, but as a constraint imposed on fund balance. As of December 31, 2016, the county's General Fund has a total of $1,119,119 in encumbrances, which are reported as $163,873 of the restricted and $955,246 of the assigned fund balance on the governmental fund balance sheet. Encumbrance balances by major funds and non -major funds as of December 31, 2016 are: Restricted Committed Assigned Total General Fund $ 163,873 $ Public Works 24,059,924 Capital 11,015 446,375 Non Major - - Total 24,234,812 446,375 9. Net Position $ 955,246 $ 1,119,119 24,059,924 457,390 955,246 25,636,433 Net position represents the difference between assets and liabilities. Net position invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition construction of improvements of those assets. Net position is reported as restricted when there are limitations imposed on its use either through the enabling legislation adopted by the County or through external restrictions imposed by creditors, grantors, laws or regulations of other governments. The County first applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available. 10. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates. 2 -Stewardship, Compliance, and Accountability A. Budgetary information An annual budget and appropriation ordinance is adopted by the Board of County Commissioners in accordance with the Colorado State Budget Act and Weld County Home Rule Charter. The budget is prepared on a basis consistent with generally accepted accounting principles. Budgets are established for all Governmental funds, Internal Service funds and the Enterprise Fund. The accounting system is employed as a budgetary management control device during the year to monitor the individual departments. The fund level is the level of classification at which expenditures may not legally exceed appropriations, except for the General Fund where the department level of expenditures cannot legally exceed appropriations. During the year, several supplemental appropriations were necessary. All annual appropriations lapse at year end. 52 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 The Director of Finance and Administration is authorized to transfer budgeted amounts within departments of each fund. Any revisions that alter the total appropriation for a fund or for any General Fund department must be approved by the County Commissioners through a supplemental appropriation ordinance. During 2015, two supplemental appropriation ordinances were enacted. Budget amounts reported in the accompanying required supplemental information reflect these supplemental appropriations. B. Excess of expenditures over appropriations Excesses of expenditures over appropriations in General Fund departments can be seen in the expenditures section of the Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual. In the Internal Service funds expenditures exceeded appropriations in the Phone Services fund in purchased service as the final costs of the project to switch to a VoIP phone system was completed. 3 -Equity in Pooled Cash and Investments A. Cash and Investments Cash and investments held by the Treasurer's office at December 31, 2016 as reported by the financial institutions, consisted of the following: Deposits CDs Investments: FFCB 42,002,100 FHLB 51,197,500 FHLM 14,000,000 FNMA 54,990,000 $ 92,948,923 1,000,000 162,189,600 Total $256,138,523 Cash and investments held by the Treasurer's office at December 31, 2016, excluding outstanding warrants, reported in government -wide and agency funds consisted of the following: Government -wide $ 235,800,443 Agency and Fiduciary funds 20,388,080 Total $ 256,188,523 B. Deposits The Colorado Public Deposit Protection Act (PDPA) requires that all local governments deposit cash in eligible public depositories. Eligibility is determined by state regulations. The State regulatory commissioners regulate the eligible public depositories. Amounts on deposit in excess of federal insurance levels must be collateralized by eligible collateral as determined by the PDPA. PDPA allows the financial institutions to create a single collateral pool for all public funds held. The pool is to be maintained by another institution, or held in trust for all the uninsured public deposits as a group. The market value of the collateral must be at least equal to 102% of the uninsured deposits. At December 31, 2016, the County had deposits of $93,948,923 collateralized with securities held by the financial institutions' agents but not in the County name. 53 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 C. Investments The County is required to comply with State statutes which specify investment instruments meeting defined rating, maturity, custodial and concentration risk criteria in which local governments may invest including: • Obligations of the United States and certain U.S. Agency securities • Certain international agency securities • General obligation and revenue bonds of U.S. local government entities • Banker's acceptance of certain banks • Commercial paper • Written repurchase agreements collateralized by certain authorized securities • Certain money market funds • Guaranteed investment contracts • Money Market Funds in Bank Account The County has no provisions in its investment policy that would further limit investment choices. At December 31, 2016, the County had the following investments: Investment Maturities (in Years) 1 or less $ 0 1 -3 yrs. 67,987,100 3 - 5 yrs. 95,202,500 $163,189,600 Money Market $ 92,948,923 Total $ 256,138,523 D. Credit Risk State statutes limit investments in U.S. Agency securities to the highest rating issued by nationally recognized statistical rating organizations (NRSROs). At December 31, 2016, the County investments in the Federal Farm Credit Bank, Federal Home Loan Mortgage and Federal National Mortgage Association were rated AAA by Standard & Poor's. Money Market Funds were managed by Wells Fargo Bank in accordance with state regulations pledged at 102% Government Guaranteed Bonds and are AAA rated. E. Concentration of Credit Risk State statute does not limit the amount the County may invest in one issuer. At December 31, 2016, the County's investments in Federal Farm Credit Bank, Federal Home Loan Bank, Federal Home Loan Mortgage, and Federal National Mortgage Association represented 26.0%, 31.0%, 9.0% and 34.0%, respectively of the County's total investments. 54 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 F. Interest Rate Risk State Statutes limit the maximum maturity date unless an exception is made by the county commissioners, which does not exist at the present time, to five years. The weighted average maturity in the portfolio on December 31, 2016 was 3.29 years. This factor combined with the high quality credit risk of the portfolio limit interest rate risk to a very small percentage of the portfolio. In fact, at year end the average mark -to -the -market was within one percent of the county's basis. G. Money Market Funds in Bank Account The County had $21,872,608 invested in overnight pooled money with Wells Fargo on December 31, 2016. The County's investment at Wells Fargo is a direct obligation of the bank and the funds are maintained in a money market account earning a negotiated rate of return. The collateral for this account is in an undivided interest against a pool of U.S. Government securities meeting the PDPA requirements of the State of Colorado, which is administered under the State's Banking Division. The fair value of all of the funds shares are the same and are priced at one dollar and are liquid daily. A designated custodial bank provides safekeeping and depository services in connection with the direct investment and withdrawal functions. Substantially all securities owned are held by the Federal Reserve Bank in the account maintained for the custodial bank. The custodian's internal records identify the investments owned by the participating governments. H. Restricted Cash The December 31, 2016 restricted cash balance of $587,651 is made up of $65,000 advanced to cover insurance claims and $522,651 that must be used in accordance with the Conservation regulations set by the lottery authority. I. Component Units The carrying balance of the Housing Authority's cash deposits was $1,747,495 at December 31, 2016. Bank and investment balances before reconciling items were $1,747,495 at that date, the total amount of which was fully insured by depository insurance or secured with collateral held by the Authority's agent in its name. Deposits consist of the following: Checking, money Market and savings account $ 1,747,495 Restricted cash consists of tenant section 8 HAP reserves and escrow. The available cash balance of $1,448,644 for the E911 authority is included in the Agency and Fiduciary Fund Cash balance of $20,388,080 held at the Weld County Treasurer's Office listed above. 55 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 J. Fair Value Reporting Facts and Assumptions The county holds investments that are measured at fair value on a recurring basis. Because investing is not a core part of the county's mission, the county determines that the disclosures related to these investments only need to be disaggregated by major type. The county chooses a narrative format for the fair value disclosures. The County categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. All government agency bonds are priced by our custodian bank, US Bank, at year end using the market pricing matrix for significant other observable bonds. Commingled Funds The local government investment pool includes investments in U.S. Treasury securities, federal instrumentality securities, agency securities, repurchased agreements, collateralized bank deposits, highest rated commercial paper, rated at the time of purchase,by nationally recognized statistical rating organizations that regularly rate such obligations, and highly rated corporate bonds. The portfolios weighted average maturity is less than 60 days. Portfolio securities were priced to market on a daily basis. Funds are available for withdrawal daily. The money market funds include four money market funds two that are local government investment pools under the statutes of Colorado and two that are 2 -A7 -like that invest in U.S. Treasury securities, federal instrumentality securities and agency securities. Unitized mutual funds are reported at fair value based on the net asset value of the shares/units held on December 31, 2016 as provided by the fund administrators. All investments contained in the mutual funds are valued in accordance with the authoritative guidance on fair value measures and disclosures. Funds are available for withdrawal daily. Fair Value Disclosure Level 1 securities are quoted prices in active markets for identical assets and Level 2 securities are measured using significant other inputs. Investments measured at fair value as of December 31, 2016 consisted of the following measured in millions of dollars: December 31, 2016 Level 1 Level 2 Level 3 Investments Measured at Fair Value U.S. Agency Securities Bank CD and PDPA Total Investments by Fair Value Investments Measured by Net Asset Value Commingled Funds: Investment Pools Money Market Funds Total by Net Asset Value Total Investments $ 161 $ - $ 161 $ 8 8 $ 169 $ 8 $ 161 $ $ 50 36 86 $ 255 56 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 4 -Inter-fund Transactions Due to/from other funds: The county reports inter -fund balances between many of its funds. Some of the balances are considered immaterial and are aggregated into a single column or row. The sum of all balances presented in the table agrees with the sum of interfund balances presented in the balance sheet for governmental and proprietary funds. The balances resulted from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made. Interfund balances are generally expected to be repaid within one year of the financial statement date. Receivable Fund General Fund Social Services Human Services Non -Major Internal Services Transfers in/out Payable Fund Capital Human Services Social Services Non -Major General Fund Human Services Internal Services General Fund Non -Major $ 119,119 5,182 6,861 31,068 19,339 301 34,111 60 661 $ 216,702 Transfers are indicative of funding for capital projects or subsidies of various County operations and re -allocation of special revenues. The following schedule briefly summarizes the County's transfer activity: Transfer From: Non -Major Total General Fund Governmental Transfer To: General Fund $ - $ 85,000 $ 85,000 Human Services 12,351 12,351 Non -Major Government 4,537,102 4,537,102 Internal Service 1,000,000 1,000,000 $ 5,549,453 $ 85,000 $ 5,634,453 57 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 5 -Allowance for Uncollectible Accounts Receivable The allowance for uncollectible receivables consists of the following at December 31, 2016: Fund Type General Public Works Social Services Contingent Capital Expenditures Internal Service Total Allowance for Uncollectible $ 397,120 57,535 48,905 43,004 44,982 10,246 $ 601,792 59 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 6 -Capital Assets Capital asset activity for the year ended December 31, 2016, was as follows: Governmental activities Capital Assets not being depreciated Land and water rights Intangible Assets Gravel Roads Construction in progress Total capital assets not being depreciated Capital assets being depreciated: Buildings Improvements Equipment Infrastructure Total capital assets being depreciated Less accumulated depreciation Buildings Improvements Equipment Infrastructure Total accumulated depreciation Total capital assets being depreciated, net Beginning Balance Increases Decreases Transfers In (Out) Ending Balance $ 8,868,015 $ 30,000 $ 2,852,047 648,609 16,893,521 2,436,053 37,746,942 39,495,663 66,360,525 42,610,325 230,080 $ (49,152) $ 8,618,783 1,404,469 4,905,125 (55,146) 19,274,428 24,402 (11,133,721) 66,084,482 254,482 (9,833,550) 98,882,818 149,581,692 733,003 36,000 4,878,366 155,157,061 15,778,524 533,021 3,114,653 - 13,196,892 66,492,247 5,410,012 2,839,020 922,750 69,985,989 395,266,461 14,383,439 980,475 4,025,892 412,695,317 627,118,924 21,059,475 6,970,148 9,827,008 651,035,259 46,111,891 3,776,650 - 4,888,482 701,820 674,841 36,582,366 5,994,050 2,728,761 264,953,800 19,191,236 719,880 352,536,539 29,663,756 4,123,482 (6,542) 378,070,271 274,582,385 (8,604,281) 2,846,666 9,833,550 272,964,988 (6,542) 49,881,999 4,915,461 39,847,655 283,425,156 Governmental activities capital assets, net $ 340,942,910 $ 34,006,044 $ 3,101,148 $ - $ 371,847,806 60 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Housing Authority Capital assets being depreciated: Equipment Total capital assets being depreciated Less accumulated depreciation Equipment Total accumulated depreciation Total capital assets being depreciated, net Beginning Balance Increases Decreases Transfers In (Out) Ending Balance $ 26,506 $ 1,205 $ 26,506 1,205 $ $ 27,711 27,711 18,634 1,746 18,634 1,746 20,380 20,380 7,872 (541) Housing Authority capital assets, net $ 7,872 $ E-911 Assets: Capital Assets not being depreciated Intangible Asset (541) $ $ $ 72,730 $ $ $ 7,331 $ 7,331 $ 72,730 Capital assets being depreciated: Equipment $ 5,177,317 $ 28,828 $ 41,999 $ Total capital assets being depreciated 5,177,317 28,828 41,999 $ 5,164,146 5,164,146 Less accumulated depreciation Equipment 1,942,681 465,486 28,699 2,379,468 Total accumulated depreciation 1,942,681 465,486 28,699 2,379,468 Total capital assets being depreciated, net 3,234,636 (436,658) 13,300 2,784,678 E-911 capital assets, net $ 3,234,636 $ (363,928) $ 13,300 $ $ 2,857,408 61 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government Public Safety Streets and Highways Economic Assistance Culture and Recreation Health and Welfare Capital Assets held by government's internal service funds are charged to the various functions based on their usage of the assets Total depreciation expense - governmental activities Component Units Housing Authority E-911 Authority Total depreciation expense component units 7 -Risk management and insurance: $ 2,304,677 2,927,024 19,713,985 22,834 10,166 474,052 4,211,018 $ 29,663,756 1,746 465,486 $ 467,232 The County is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; and errors or omissions. These activities are accounted for in the Insurance Fund, an internal service fund. A liability for a claim is established if information indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss is reasonably estimable. Insurance coverages have not been significantly reduced from prior years and settlements have not exceeded insurance coverage in the past three years. The County manages risks of loss through a combination of commercial insurance, participation in a public entity risk pool, (See Note 1) and self-insurance. These activities are accounted for in the Insurance Fund, an internal service fund. The County provides health, dental and vision insurance benefits to employees, which are funded by employee and employer contributions. These activities are accounted for in the Health Insurance Fund, an internal service fund. Workers' Compensation coverage is partially self -insured, with insurance coverage of a $750,000 self -insured retention. Estimated liabilities for claims made and claims incurred but not reported (IBNR) at year-end are shown as accrued liabilities in the fund. These estimates are based upon a third -party administrator's review of claims and actuarial projections from historical claims data. Changes in the balances of claims liabilities during the current and prior years are as follows: Unpaid Claims - Beginning Incurred Claims (Includes IBNR's) Claims Paid Unpaid Claims - Ending 2015 $ 1,619,068 1,673,623 (1,672,947) $ 1,619,744 2016 $ 1,619,744 1,383,938 (1,362,487) $ 1,641,195 62 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 The Insurance Internal Service Fund provides protection against losses involving County property, equipment, and liability. Reserves within the fund support higher deductible or self -insured retention level against loss. Payments to CAPP for coverage under the insurance pool are shown as expenses in the Insurance Internal Service Fund. Estimated liabilities under the $125,000 self -insured retention for claims made and claims incurred but not reported (IBNR) at year-end are shown as accrued liabilities in the fund. These estimates are based upon CAPP's claim administrator's review of claims and actuarial projection from historical claims data. Changes in the balances of claims liabilities under the $125,000 self -insured retention during current and prior years are as follows: Unpaid Claims - Incurred Claims Claims Paid Unpaid Claims - Beginning (Includes IBNR's) Ending 2015 2016 $ 305,548 $ 393,474 759,824 557,031 (671,898) (645,133) $ 393,474 $ 305,372 The Health Insurance Internal Service Fund covers the county's dental and vision reimbursement plan. The plan is not an insurance program, but rather an employee reimbursement plan that closes out each year on December 31, for services received on or before that date. No outstanding claims or incurred but not reported liabilities exist for year-end. In addition the Health Insurance Internal Service Fund as of January 1, 2006, covers the county's health insurance program. The plan is a self funded employee health benefit plan with a specific deductible amount of $100,000 per individual, and an aggregate excess loss insurance policy that has both a monthly attachment point and an annual cumulative attachment limit with a terminal attachment point. Attachment points are calculated based upon enrollment. Changes in the balance of the claims liability during the current year are as follows: Unpaid Claims - Beginning Incurred Claims Claims Paid Unpaid Claims - Ending 8 -Long-Term Debt: 2015 2016 $ 2,832,991 $ 2,881,794 12,230,594 13,862,758 (12,181,791) (13,415,432) $ 2,881,794 $ 3,329,120 Weld County has no general bonded indebtedness. In accordance with Section 30-35-201 CRS, 1973, the County's general bonded indebtedness is limited to 3% of the assessed valuation, or $274,558,451 at December 31, 2016. The County has issued industrial revenue bonds for the purpose of financing capital projects of several private enterprises. Under terms of a financing agreement, the bonds are sold to a bank, the private enterprise assumes full responsibility for repayment of the debt, and the County is released from any liability for repayment. Industrial revenue bonds outstanding as of December 31, 2016 totaled $2,996,860. 63 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Changes in long-term liabilities Long-term liability activity for the year ended December 31, 2016, was as follows, the balances, additions and reductions are listed by the funds where the liability is accrued and liquidated. Beginning Ending Due Within Balance Additions Reductions Balance One Year Compensated absences General Fund $ 2,243,868 $ 378,017 $ 117,134 $ 2,504,751 $ 181,895 Public Works 721,543 81,519 46,969 756,093 52,803 Social Services 904,668 142,781 37,433 1,010,016 44,425 Public Health 231,664 18,168 4,640 245,192 7,354 Human Services 191,141 72,645 39,268 224,518 45,944 Total governmental $ 4,292,884 $ 693,130 $ 245,444 $ 4,740,570 $ 332,421 9 -Weld County Retirement Plan: A. Summary of Significant Accounting Policies Reporting Entity The Plan is included in the reporting entity of the County as a fiduciary fund in the Comprehensive Annual Financial Report. The operation of the plan is accounted for in the Weld County Retirement Fund, as a pension trust. Complete financials can be obtained at the Weld County Treasurer's office Weld County Treasurer's Office 1400 North 17th Avenue Greeley, CO 80631 Basis of Accounting The Plan uses the accrual basis of accounting. Employee and employer contributions are recognized as revenues in the period in which the contributions are due. Benefits and refunds are recognized when due and payable in accordance with terms of the Plan. Cash & Cash Equivalents The Colorado Public Deposit Protection Act (PDPA) required that all local governments deposit cash in eligible public depositories. Eligibility is determined by state regulations. The State regulatory commissioners regulate the eligible public depositories. Amounts on deposit in excess of federal insurance levels must be collateralized by eligible collateral as determined by the PDPA. PDPA allows the financial institutions to create a single collateral pool for all public funds held. The pool is to be maintained by another institution, or held in trust for all the uninsured public deposits as a group. The market value of the collateral must be at least equal to 102% of the uninsured deposits. At December 31, 2016, the County had cash and cash equivalents of $4,232,317 collateralized with securities held by the financial institutions' agents but not in the County name. Investments Investments are reported at fair value. Securities traded on a national or international exchange are valued at the last reported sales price at current exchange rates. The securities that are not traded on national/international exchanges are valued at market value provided by investment managers. 64 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 GASB No. 40 Disclosures The Weld County Retirement Plan adopted GASB Statement No. 40, Deposit and Investment Risk Disclosures - an amendment of GASB Statement No. 3, for the year ended December 31, 2007. Statement No. 40 establishes additional disclosure requirements addressing common deposits and investment risks related to credit risk, concentration of credit risk, interest rate risk, and foreign currency risk. As an element of interest rate risk, this statement requires certain disclosures of investments that have fair values that are highly sensitive to changes in interest rates. Deposit and investment policies related to the risks identified in this statement also are required to be disclosed. Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Actual results could differ from these estimates. Actuarially determined future benefit payments require the use of significant estimates. The Plan believes that the techniques and assumptions used in establishing these estimates are appropriate. B. Plan Description The Weld County Retirement Plan (Plan), a component unit of Weld County, is a single employer defined benefit pension plan administered by a five -member retirement board. The decision that the Plan is a component unit of Weld County was made by applying the criteria set forth in accounting principles generally accepted in the United States of America (GAAP). The basic criteria for this decision is that Weld County and its elected officials are accountable for the Plan. Two board members are elected by the Weld County employees, two are outside citizens appointed by the Board of County Commissioners and the other member is the Weld County Treasurer. The Plan provides retirement, disability, and death benefits to plan members and beneficiaries. All full-time employees, except officers and employees of the Health Department, are required to participate in the Plan. Cost -of -living adjustments are provided to members and beneficiaries at the discretion of the Retirement Board. The Board of County Commissioners and the Retirement Board maintain the authority to establish and amend benefit provisions of the Plan. Membership of the Plan consisted of the following at January 1, 2016 and 2015, the dates of the latest actuarial valuations: 2015 2016 Retirees and beneficiaries currently receiving benefits Terminated employees entitled to benefits but not yet receiving them Active plan members Total Vested Members Nonvested 568 591 133 138 656 647 1,357 1,376 429 651 1,786 2,027 65 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 C. Contributions The contribution requirements of plan members and the County are established and maintained by the Board of County Commissioners. Plan members from 1/1/2016 to 12/31/2016 and 1/1/2015 to 12/31/2015 were required to contribute 10.75%, of their annual covered payroll. The County is required to contribute at an actuarially determined rate, which was 10.75% from 1/1/2016 to 12/31/2016 and 1/1/2015 to 12/31/2015. Administrative costs of the Plan are primarily financed and recorded through the County's General Fund. Administrative costs financed through the Plan's earnings in prior years are being reimbursed by the County's General Fund and recorded as reimbursement of prior year expenditures. D. Benefits Provided All full time employees are eligible to participate in the Plan. Benefits vest after completing five years of credited service. Vested employees may retire with a reduced benefit after age 55 with five years of Credited Service. Unreduced benefits are provided at age 65 (age 62 with 8 years of credited service for Tier 1). Full benefits are also available after age 55 when age plus service total at least 75 for Tier 1 and with 30 years of credited service for Tier 2. The monthly benefit is determined as follows: Tier 1 2.75% of Average Monthly Compensation times Credited Service Payable as a lOyear certain life annuity Tier 2 2.0% of Average Monthly Compensation times Credited Service payable as a life annuity Tier 3 1.9% of each year's compensation, adjusted every March 1st for actual Investment performance, payable as a life annuity Maximum Benefit* $25 per year of credited service Maximum Benefit* 82.5% of the 12 highest consecutive months, with in the last 120 months * Only applies to Tiers 1 and 2 Unreduced benefits are provided at age 65 (age 62 with 8 years of credited service for Tier 1). Full benefits are also available after age 55 when age plus credited service total at least 75 for Tier 1 and with 30 years of credited service for Tier 2. 66 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 E. Pension Liability The components of the net pension liability of the Plan at December 31, 2015 were as follows: Total Pension Liability Plan fiduciary net position County's net pension liability Plan fiduciary net position as a percentage of the total pension liability Covered employee payroll County's net pension liability as a percentage of employee covered payroll $241,639,387 234,257,347 7,382,040 96.9 68,958,839 10.7 % Actuarial assumptions: The total pension liability as of December 31, 2015 was determined by an actuarial valuation's of January 1, 2015, using the following actuarial assumptions, applied to all periods included in the measurement: Inflation Salary Increases Investment Rate of Return * * Net of investment and administrative fees 2.3% 3.0% - 8.0% 7.75% Mortality rates were based on the RP -2000 Mortality Table blended 30% Blue Collar, 70% White Collar for pre - retirement and RP -2000 Mortality Table for annuitants for post retirement, for Males and Females, as appropriate, both projected using Scale AA from 2000. The long-term expected rate of return on pension plan investments was determined using a building-block method which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation as of December 31, 2015 are summarized in the following table: Long -Term Expected Target Allocation Real Rate of Return Public Equity 50 - 60% 7.44% Private Equity 0 - 10% 11.80% Hedge fund of funds 0 - 10% 2.79% Private equity real estate 10 - 25% 4.36% Fixed Income 10 - 20% 0.79% Total 100% 67 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 E. Pension Liability Rate of return: For the year ended December 31, 2015, the annual money -weighted rate of return on pension plan investments, net of pension plan investment expense, was -1.28%. The money -weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Discount rate: The discount rate used to measure the total pension liability was 7.75%. The projection of cash flows used to determine the discount rate assumed plan member contributions will be made at the current contribution rate and that the Plan contributions will be made at rates equal to the member contribution rates. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the net pension liability to changes in the discount rate: The following presents the net pension liability of the Plan, calculated using the discount rate of 7.75%, as well as what the Plan's net pension liability would be if it were calculated using a discount rate that is 1- percentage -point lower (6.75%) or 1 -percentage-point higher 8.75%) than the current rate: Current 1% increase Discount Rate 1% Decrease (8.75%) (7.75%) (6.75%) Net Pension Liability $ 36,615,644 $ 7,382,040 $ (16,690,763) For the year ended December 31, 2016 the County of Weld recognized pension expense of $5,444,602. At December 31, 2016, the County of Weld reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Difference Between Expected and actual experience Change Of Assumptions Net difference between projected and actual earning on pension investments Change in Benefits Contributions made subsequent to the measurment date Total Deferred Outflows Deferred Inflows $ 979,135 $ - - 2,520,239 15,677,009 8,322,450 43,913 $ 24,978,594 $ 2,564,152 $8,322,450 reported as deferred outflows of resources related to pension, resulting from contributions subsequent to the measurement date, will be recognized as a reduction of the net pension liability in the year ended December 31, 2016. Other amouts reported as deferred outflows of resources ad deferred inflows of resoureces related to pensions will be recognized as follows: 2017 2018 2019 2020 $ 3,514,911 3,514,911 3,514,911 3,547,259 $ 14,091,992 68 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 F. Investments and Certain Risk Factors There are many factors that can affect the value of investments. Some, such as custodial risk, concentration of credit risk and foreign currency risk may affect both equity and fixed income securities. Equity securities respond to such factors as economic conditions, individual company earnings performance, and market liquidity, while fixed income securities are particularly sensitive to credit risks and changes in interest rates. The Retirement Board, which is responsible for oversight of the Plan, has established investment policies (which does not include a formal policy that limits maturities for fixed income investments to limit interest rate risks) to provide the basis for the management of a prudent investment program appropriate to the particular fund types. The policy addresses investment objectives, responsibilities, asset allocation strategy, investment guidelines and review standards. All investments are part of mutual funds as listed below and therefore are not considered to be exposed to custodial risks. Investments, at fair value, were as follows at December 31, 2015 and 2016: 2015 2016 Domestic Equity International Equity Fixed Income Hedge Fund U.S. Property Fund Private Equity Money Market Fund $ 68,482,921 $105,161,230 37,777,351 37,382,982 29,605,900 36,291,942 10,500,159 12,609,431 47,248,358 50,712,842 4,685 38,538,184 8,820,634 $232,157,558 $250,979,061 Foreign currency risk is defined as any deposits or investments that are denominated foreign currencies, which bear a potential risk of loss arising from changes in currency exchange rates. The Plan has no direct holdings which give rise to foreign currency risk. However, some of the externally managed funds have investments which are denominated in foreign currencies. G. Plan Changes and Termination Provision The Retirement Board and the County Commissioners intend to continue the Plan indefinitely, however provisions in the Plan allow for changes, including termination of the Plan. Any changes to the Plan must be for the exclusive benefit of the eligible employees of Weld County and their beneficiaries. If the Plan is terminated, participants would stop earning additional benefits, contributions to the retirement fund would cease, and the investments in the retirement fund would be converted to cash and funds would be allocated to the affected participants of the Plan. First, members or their beneficiaries would receive the total of their accumulated contributions (including the accumulated value of the amount paid for purchased service credit, if any). Then, any remaining funds would be allocated on a pro -rata basis in accordance with the Plan document. Benefits may be paid in cash or nontransferable annuity contracts. No funds may be returned to the County unless all liabilities to members or their beneficiaries have been satisfied. The Retirement Board would determine how the benefits are to be paid. 69 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 WELD COUNTY RETIREMENT PLAN SCHEDULE OF CHANGES IN PLAN NET PENSION LIABILITY Total pension liability Service Cost Interest Change In Benefit Term Difference Between Expected and Actual Experience Change of Assumptions Benefit Payments, Including Refunds of Employee Contributions Net change in total pension liability Total pension liability - beginning Total pension liability - ending (a) Plan fiduciary net position Contributions - Employer Contributions - Employee Net Investment Income Benefit Payments, including refunds of employee contributions Administrative expenses Other Net Change in plan fiduciary net position Plan net position beginning Plan net position - ending (b) County's net position liability - ending (a) -(b) Plan fiduciary net position as a percentage of the total pension liability Covered Employee Payroll County's net pension liability as a percentage of covered payroll $ 7,377,704 18,590,170 (55,115) 1,228,914 (3,163,157) (14,677,106) $ 9,301,410 232,337,977 241,639,387 58,861,621 7,710,757 (2,711,588) (14,677,106) (74,221) (321,661) 48,787,802 185,469,545 234,257,347 7,382,040 96.9 % 68,958,839 10.7 % COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 10 - Blended Unit Pension Disclosure A. Defined Benefit Pension Plan Summary of Significant Accounting Policies County of Weld employees of the Weld County Department of Public Health and Environment participate in the Local Government Division Trust Fund (LGDTF), a cost -sharing multiple -employer defined benefit pension fund administered by the Public Employees' Retirement Association of Colorado ("PERA"). The net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position of the LGDTF have been determined using the economic resources measurement focus and the accrual basis of accounting. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. General Information about the Pension Plan Eligible employees of the County of Weld are provided with pensions through the Local Government Division Trust Fund (LGDTF)—a cost -sharing multiple -employer defined benefit pension plan administered by PERA. Plan benefits are specified in Title 24, Article 51 of the Colorado Revised Statutes (C.R.S.), administrative rules set forth at 8 C.C.R. 1502-1, and applicable provisions of the federal Internal Revenue Code. Colorado State law provisions may be amended from time to time by the Colorado General Assembly. PERA issues a publicly available comprehensive annual financial report that can be obtained at www.copera.org/investments/pera-financial-reports . PERA provides retirement, disability, and survivor benefits. Retirement benefits are determined by the amount of service credit earned and/or purchased, highest average salary, the benefit structure(s) under which the member retires, the benefit option selected at retirement, and age at retirement. Retirement eligibility is specified in tables set forth at C.R.S. § 24-51-602, 604, 1713, and 1714. The lifetime retirement benefit for all eligible retiring employees under the PERA Benefit Structure is the greater of the: • Highest average salary multiplied by 2.5 percent and then multiplied by years of service credit • The value of the retiring employee's member contribution account plus a 100 percent match on eligible amounts as of the retirement date. This amount is then annuitized into a monthly benefit based on life expectancy and other actuarial factors. The lifetime retirement benefit for all eligible retiring employees under the Denver Public Schools (DPS) Benefit Structure is the greater of the: • Highest average salary multiplied by 2.5 percent and then multiplied by years of service credit • $15 times the first 10 years of service credit plus $20 times service credit over 10 years plus a monthly amount equal to the annuitized member contribution account balance based on life expectancy and other actuarial factors. 71 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 In all cases the service retirement benefit is limited to 100 percent of highest average salary and also cannot exceed the maximum benefit allowed by federal Internal Revenue Code. Members may elect to withdraw their member contribution accounts upon termination of employment with all PERA employers; waiving rights to any lifetime retirement benefits earned. If eligible, the member may receive a match of either 50 percent or 100 percent on eligible amounts depending on when contributions were remitted to PERA, the date employment was terminated, whether 5 years of service credit has been obtained and the benefit structure under which contributions were made. Benefit recipients who elect to receive a lifetime retirement benefit are generally eligible to receive post -retirement cost - of -living adjustments (COLAs), referred to as annual increases in the C.R.S. Benefit recipients under the PERA benefit structure who began eligible employment before January 1, 2007 and all benefit recipients of the DPS benefit structure receive an annual increase of 2 percent, unless PERA has a negative investment year, in which case the annual increase for the next three years is the lesser of 2 percent or the average of the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI -W) for the prior calendar year. Benefit recipients under the PERA benefit structure who began eligible employment after January 1, 2007 receive an annual increase of the lesser of 2 percent or the average CPI -W for the prior calendar year, not to exceed 10 percent of PERA's Annual Increase Reserve for the LGDTF. Disability benefits are available for eligible employees once they reach five years of earned service credit and are determined to meet the definition of disability. The disability benefit amount is based on the retirement benefit formula shown above considering a minimum 20 years of service credit, if deemed disabled. Survivor benefits are determined by several factors, which include the amount of earned service credit, highest average salary of the deceased, the benefit structure(s) under which service credit was obtained, and the qualified survivor(s) who will receive the benefits. Eligible employees and County of Weld are required to contribute to the LGDTF at a rate set by Colorado statute. The contribution requirements are established under C.R.S. § 24-51-401, et seq. Eligible employees are required to contribute 8 percent of their PERA-includable salary. The employer contribution requirements are summarized in the table below: Rate Employer Contribution Rate * 10.0 % Amount of Employer Contributions apportioned to the Health Care Trust Fund as specified in C.R.S. 24-51-208(1)(f) * (1.0)% Amount Apportioned to the LGDTF * 9.0 % Amortization Equalization Disbursement (AED) as specified in C.R.S. 24-51-411 * 2.2 % Supplemental Amortization Equalization Disbursement (SAED) as specified in C.R.S. 24-51-411 * 1.5 % Total Employer Contribution Rate to the LGDTF 1 12.7 % * Rates Expressed as percentage of salary per C.R.S 24-51-101 (42) Employer contributions are recognized by the LGDTF in the period in which the compensation becomes payable to the member and the County of Weld is statutorily committed to pay the contributions to the LGDTF. Employer contributions recognized by the LGDTF from County of Weld were $677,785 for the year ended December 31, 2015 72 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Pension Liabilities, Expense, and Related Deferred Out Flows and Inflows of Resources At December 31, 2015, the County of Weld reported a liability of $10,368,118 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2015, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2014. Standard update procedures were used to roll forward the total pension liability to December 31, 2015. The County of Weld proportion of the net pension liability was based on County of Weld contributions to the LGDTF for the calendar year 2015 relative to the total contributions of participating employers to the LGDTF. At December 31, 2015, the County of Weld proportion was 0.9 percent, which was approximately the same as its proportion measured as of December 31, 2014. For the year ended December 31, 2016, the County of Weld recognized pension expense of $1,605,526. At December 31, 2016, the County of Weld reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of of Resources Resources Difference Between Expected and Actual Experience Change Of Assumptions or other inputs Net Difference between projected and actual earnings on pension investments Changes in proportion and differences between contributions recognized and proportionate share of contributions Contributions subsequent to the measurement date Total $ 77,790 $ 358 189,907 1,995,935 757,117 $ 2,830,842 $ 190,265 $757,117 reported as deferred outflows of resources related to pensions, resulting from contributions subsequent to the measurement date, will be recognized as a reduction of the net pension liability in the year ended December 31, 2016. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows. 2017 $ 436,803 2018 505,887 2019 527,573 2020 413,197 $ 1,883,460 73 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Pension Liabilities, Expense, and Related Deferred Out Flows and Inflows of Resources The total pension liability in the December 31, 2014 actuarial valuation was determined using the following actuarial assumptions and other inputs: Actuarial cost Method Price Inflation Real Wage Growth Wage Inflation Salary increases, including wage inflation Long-term investment Rate of Return, net of pension plan investment expenses, including price inflation Future Post -retirement benefit increases: Pera Benefit Structure hired prior to 1/1/2007 (automatic) PERA Benefit Structure hired after 12/31/2006(ad hoc, substantively automatic) Entry Age 2.8% 1.1% 3.9% 3.9% - 10.85% 7.5% 2% Financed by annual increase reserve Mortality rates were based on the RP -2000 Combined Mortality Table for Males or Females, as appropriate, with adjustments for mortality improvements based on a projection of Scale AA to 2020 with Males set back 1 year, and Females set back 2 years. The actuarial assumptions used in the December 31, 2014 valuation were based on the results of an actuarial experience study for the period January 1, 2008 through December 31, 2011, adopted by PERA's Board on November 13, 2012, and an economic assumption study, adopted by PERA's Board on November 15, 2013 and January 17, 2014. Since the December 31, 2013 valuation there have been the following changes to the actuarial assumptions: The following program changes were made: • Valuation of the full survivor benefit without any reduction for possible remarriage.. • Reflection of the employer match on separation benefits for all eligible years. • Reflection of one year service eligibility for survivors annuity benefits. • Refinement of the 18 month annual increase timing. • Refinement to directly value certain and life, modified cash refund and pop-up benefit forms. The following methodology changes were made: • Recognition of merit salary increases in the first projection year. • Elimination of the assumption that 35% of future disabled members elect to receive a refund • Removal of the negative value adjustment for liabilities associated with refunds of future terminating members. 74 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Pension Liabilities, Expense, and Related Deferred Out Flows and Inflows of Resources The LGDTF's long-term expected rate of return on pension plan investments was determined using a log -normal distribution analysis in which best estimate ranges of expected future real rates of return (expected return, net of investment expense and inflation) were developed for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. As of the most recent analysis of the long-term expected rate of return, presented to the PERA Board on November 15, 2013, the target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: 10 Years Expected Geometric Target Allocation Real Rate of Return U.S. Equity - Large Cap U.S. Equity - Small Cap Non U.S. Equity - Developed Non U.S. Equity - Emerging Core Fixed Income High Yield Long Duration Government Credit Emerging Markets Bonds Real Estate Private Equity Total 26.8 % 5.0 4.4 % 5.2 22.1 % 5.3 6.2 % 6.8 24.1 % 1.0 1.5 % 2.6 0.5 % 1.6 0.4 % 3.0 7.0 % 5.1 7.0 % 7.2 100.0 * In setting the long-term expected rate of return, projections employed to model future returns provide a range of expected long-term returns that, including expected inflation, ultimately support a long-term expected rate of return assumption of 7.50%. 75 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Pension Liabilities, Expense, and Related Deferred Out Flows and Inflows of Resources Discount rate. The discount rate used to measure the total pension liability was 7.50 percent. The projection of cash flows used to determine the discount rate applied the actuarial cost method and assumptions shown above in addition, the following methods and assumptions were used in the projected cash flow: • Total covered payroll for the initial projection year consists of the covered payroll of the active membership present on the valuation date and the covered payroll of the future plan members assumed to be hired during the year. In subsequent projection years, total covered payroll was assumed to increase annually at a rate of 3.9%. • Employee contributions were assumed to be made at the current member contribution rate. Employee contributions for future plan members were used to reduce the estimated amount of total service costs. • Employer contributions were assumed to be made at rates equal to the fixed statutory rates specified in law, including current and estimated future AED and SAED, until the Actuarial Value Funding Ratio reaches 103%, at which point, the AED and SAED will each drop 0.50% every year until they are zero. Additionally, estimated employer contributions included reductions for the funding of the AIR and retiree health care benefits. For future plan members, employer contributions were further reduced by the estimated amount of total service costs for future plan members not financed by their member contributions. • Employer contributions and the amount of total service costs for future plan members were based upon a process used by the plan to estimate future actuarially determined contributions assuming an analogous future plan member growth rate. • The AIR balance was excluded from the initial fiduciary net position, as, per statute, AIR amounts cannot be used to pay benefits until transferred to either the retirement benefits reserve or the survivor benefits reserve, as appropriate. As the ad hoc post -retirement benefit increases financed by the AIR are defined to have a present value at the long-term expected rate of return on plan investments equal to the amount transferred for their future payment, AIR transfers to the fiduciary net position and the subsequent AIR benefit payments have no impact on the Single Equivalent Interest Rate (SEIR) determination process when the timing of AIR cash flows is not a factor (i.e., the plan's fiduciary net position is not projected to be depleted). When AIR cash flow timing is a factor in the SEIR determination process (i.e., the plan's fiduciary net position is projected to be depleted), AIR transfers to the fiduciary net position and the subsequent AIR benefit payments were estimated and included in the projections. . • Benefit Payment and Contributions were assumed to be made at the end of the month. Based on the above actuarial cost method and assumptions, the LGDTF's fiduciary net position was projected to be available to make all projected future benefit payments of current members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. The discount rate determination does not use the Municipal Bond Index Rate. There was no change in the discount rate from the prior measurement date. 76 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Pension Liabilities, Expense, and Related Deferred Out Flows and Inflows of Resources Sensitivity of the County of Weld proportionate share of the net pension liability to changes in the discount rate. The following presents the proportionate share of the net pension liability calculated using the discount rate of 7.50 percent, as well as what the proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 -percentage -point lower (6.50 percent) or 1 -percentage -point higher (8.50 percent) than the current rate: Current 1% Decrease Discount Rate 1% Increase (6.5%) (7.5%) (8.5%) Proportionate share of net pension liability $ 15,895,381 $ 10,368,118 $ 5,783,798 Pension plan fiduciary net position. Detailed information about the LGDTF's fiduciary net position is available in PERA's comprehensive annual financial report which can be obtained at www.copera.org/investments/pera-financial- reports. Payables to the pension plan. County of Weld has none as of December 31, 2016. B. Defined Contribution Pension Plans Voluntary Investment Program Plan Description - Employees of the County of Weld that are also members of the LGDTF may voluntarily contribute to the Voluntary Investment Program, an Internal Revenue Code Section 401(k) defined contribution plan administered by PERA. Title 24, Article 51, Part 14 of the C.R.S., as amended, assigns the authority to establish the Plan provisions to the PERA Board of Trustees. PERA issues a publicly available comprehensive annual financial report for the Program. That report can be obtained at www.copera.org/investments/pera-financials-reports. Funding Policy - The Voluntary Investment Program is funded by voluntary member contributions up to the maximum limits set by the Internal Revenue Service, as established under Title 24, Article 51, Section 1402 of the C.R.S., as amended. In addition, the County of Weld has agreed to match employee contributions up to XX percent of covered salary as determined by the Internal Revenue Service. Employees are immediately vested in their own contributions, employer contributions and investment earnings. For the year ended December 31, 2016, program members contributed $0 and County of Weld recognized pension expense and a liability of $0 and $0, respectively, for the Voluntary Investment Program. 77 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 C. Other Post -Employment Benefits Health Care Trust Fund Plan Description — The County of Weld contributes to the Health Care Trust Fund ("HCTF"), a cost sharing multiple employer healthcare trust administered by PERA. The HCTF benefit provides a health care premium subsidy and health care programs (known as PERACare) to PERA participating benefit recipients and their eligible beneficiaries. Title 24, Article 51, Part 12 of the C.R.S., as amended, establishes the HCTF and sets forth a framework that grants authority to the PERA Board to contract, self -insure and authorize disbursements necessary in order to carry out the purposes of the PERACare program, including the administration of health care subsidies. PERA issues a publicly available comprehensive annual financial report that includes financial statements and required supplementary information for the HCTF. That report can be obtained at www.copera.org/investments/pera-financials-reports Funding Policy — The County of Weld is required to contribute at a rate of 1.02 percent of PERA-includable salary for all PERA members as set by statute. No member contributions are required. The contribution requirements for the County of Weld are established under Title 24, Article 51, Part 4 of the C.R.S., as amended. The apportionment of the contributions to the HCTF is established under Title 24, Article 51, Section 208(1)(f) of the C.R.S., as amended. For the years ending December 31, 2016, and December 31, 2015 the County of Weld contributions to the HCTF were $54,522, and $50,185, respectively, equal to their required contributions for each year. The County of Weld has recognized the county's PERA LGDTF proportional net pension liability of $10,368,118 as a restricted amount in the Public Health Fund at year end on December 31, 2016. 78 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 11 - Other Post Employment Benefits: Plan Description: Weld County Other Post Employment Benefits Plan (OPEB Plan) is a single employer defined benefit healthcare plan administered by Weld County that provides medical, dental, and vision insurance benefits to eligible retirees and their spouses. The OPEB Plan was created by a Board of Weld County Commissioners resolution on November 30, 1998, and amended December 16, 2002 and September 21, 2005. The OPEB Plan provides the same health, dental, and vision plan as offered Weld County employees and at the same cost. The program is not part of the Weld County Retirement Plan and is not a vested benefit or right, but it is a plan that can be amended or stopped at any time by the Board of Weld County Commissioners for any reason, and no separate financial statements are prepared. The program is only available to Weld County employees hired prior to October 1, 2005. From December 16, 1998, to December 31, 2008, a retiree who retires from employment with Weld County after ten years of service, or was an elected official of Weld County for at least one full four year term, who has attained the age of 55 years and is drawing benefits from the Weld County Retirement Plan is eligible to continue health, dental, and vision coverage until age 65. After January 1, 2009, an employee must have attained age 57 and have 15 years of service to be eligible. From 2009 until 2014 the required age attainment and years of service are each increased by one year annually, so effective January 2014 an employee must have attained age 62 and have 20 years of service to be eligible, unless the employee attains age 55 and has 30 years experience or has attained age 55 and has served as a Weld County elected official for two full terms. Coverage ends in all cases at age 65. The Board of Weld County Commissioners on September 15, 2008, decided by resolution that the current program will be stopped January 1, 2009, except for those employees born prior to January 1, 1957, or any employee born on or prior to December 31, 1958, who will have 30 years of service prior to reaching age 62. Employees meeting these criteria will be grandfathered into the current plan and will remain eligible for continued benefits under the retiree health insurance program adopted December 16, 2002. An employee meeting the above criteria to be eligible for the grandfathered plan the employee and/or dependents, if applicable, must have been enrolled as of January 1, 2008, in the Weld County health insurance plan. Employees and/or dependents enrolled in the Weld County health insurance plan after January 1, 2008, are not eligible for the grandfathered plan. On July 19, 2010, the Board of Weld County Commissioners terminated the program effective June 30, 2012, for all eligible employees that had not retired or signed an agreement for continuation of health insurance coverage as of October 1, 2010. Funding Policy: The contribution requirements of plan members and Weld County are established and may be amended by the Board of Weld County Commissioners annually. The required contribution is based on projected pay-as-you-go financing requirements. For fiscal year 2016, the county contributed $0 to the plan. Plan members receiving benefits contributed $45,332 or approximately 100% percent of the total premiums, through their required contribution ranging from $129 to $157 per month for retiree -only coverage and between $245 to $338 for retiree and spouse coverage. Each of these rates saw no increase in 2015. The OPEB Plan assets are deposited in the Weld County OPEB Plan Trust Fund. The employer's contributions to the trust fund are irrevocable, the assets of the trust are dedicated to providing benefits to retirees and their beneficiaries, and the assets are legally protected from the employer's creditors. 79 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Annual OPEB Cost and OPEB Obligation: Prior to January 1, 2007, the OPEB Plan was funded on a pay as you go basis. Beginning January 1, 2007, the county's annual other post employment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The primary assumption for the ARC calculation is the 4% discount rate. The assumptions currently include an annual healthcare cost trend rate of 11%. Liabilities are computed using the projected unit credit method. When applicable, the unfunded actuarial accrued liability has been amortized over a closed 25 year period. GASB's standard allows for the use of the Alternative Measurement Method to compute OPEB cost and obligations for plans with less than 100 members. The Alternative Measurement Method is a calculation of the OPEB cost and obligation using a simplified approach that does not require the engagement of an actuary. The Weld County Retiree Health OPEB plan had 23 members in 2016 and therefore calculations for the Weld County Retiree Health OPEB have been completed in accordance with GASB 45 Alternative Measurement Method using the projected unit credits methodology. Management considers the new calculation method to be preferable as an outside actuary is no longer required to be engaged, resulting in a cost savings to the County. Marital and dependency status is based on current status of covered participants. Other significant assumptions are made by County management based on knowledge of applicable costs affecting the County. The following shows the components of the County's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the county's net OPEB obligation to Weld County: Level Dollar Amortization Calculation on Annual OPEB cost under Projected Unit Credit Method on December 31, 2016 Annual Required Contribution (ARC) Adjustment to the ARC Interest Earned on Net OPEB Asset 2016 Net Annual OPEB Cost County Contributions Increase in net OPEB obligation (asset) Beginning OPEB obligation (asset) Ending OPEB Obligation (asset) $ 277,442 (312,880) (13,154) (48,592) (48,592) (860,331) $ (908,923) There is no unfunded actuarial accrued liability (UAAL) at the end of the year. A surplus of $908,923 exists. 80 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Covered Participants as of January 1, 2017 Retired Employees Spouses of Retired Employees Three -Year Trend Information: Fiscal Year End December 31, 2014 December 31, 2015 December 31, 2016 20 3 23 Percentage of Annual OPEB Cost Annual OPEB Cost Contributed $ (207,877) N/A $ (207,877) N/A $ (48,592) N/A Net OPEB Asset $ (860,331) $ (860,331) $ (908,923) Prior to January 1, 2007, the OPEB Plan was on a pay as you go funding basis. January 1, 2007, was the first time an actuarial accrued liability was calculated to determine the net OPEB obligation. The OPEB obligation as of December 31, 2015 was $359,683, there were $1,268,607 in assets on December 31, 2016 for a funding excess of ($908,924). All related pension obligation (assets) are recorded in the County's General fund. Funded Status and Funding Progress. The funded status of the plan as of December 31, 2012, was as follows: Actuarial Accrued Liability (AAL) Actuarial value of plan assets Funded Excess Funded ratio (actuarial value of plan assets/AAL) No active employees are covered by the plan. 359,683 1,268,607 (908,924) 352.70 % Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future, and actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future. The required schedule of funding progress presents multiyear trend information about whether the actuarial value of assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. The actuarial calculations are based on the types of benefits provided under the terms of the substantive plan at the time of each valuation and on the pattern of sharing of costs between the employer and members to that point and reflect a long-term perspective. The Weld County OPEB Plan Assets are accounted for in the Weld County OPEB Plan Trust Fund. An IRC Section 115 Trust has been established for the Weld County OPEB Plan Trust. 81 COUNTY OF WELD STA FE OF COLORADO Year End December 31, 2016 12 - Commitments and Contingencies: Commitments As of December 31, 2016 there were encumbrances carried forward to 2017 of $955,246 in the General fund, consisting of $342,068 for general purchases, $193,236 for consulting services to audit oil and gas property tax filings and $369,942 for a grant funded waste water treatment system. The Public Works fund carried forward $24,059,924 for road construction projects which includes $22,631,935 for the Weld County road 49 design build project. In the capital expenditures fund year-end projects under construction included $446,375 for building improvements and $128,758 for construction of a downtown parking lot. 13 - Public Trustee: Pursuant to an act of the Colorado General Assembly, the Weld County Public Trustee is to be deemed an agency of the County for the purpose of financial reporting. Related activity has been reported in the General Agency Fund, with the following activity identified strictly for the office of the Public Trustee as of and for the year ended December 31, 2016: Assets Liabilities Net Position Revenues Expenses $ 404,105 59,179 344,926 393,854 423,044 The Public Trustee started a retirement plan in December 2003. The plan is a defined contribution plan under Internal Revenue Code section 401(K). The employer will match employee contributions up to 8% of eligible compensation. 82 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 14 - Non -Cash Activity in Social Services Fund Schedule of EBT Authorizations, Warrant Expenditures and Total Expenditures for the Year Ended December 31, 2016 A B C D E Program County EBT Authorizations County Share of Authorizations Total Refunds and Expenditures by County Warrant or Accrual County EBT Authorizations plus Expenditures by County Warrant (Col. A + Col. C) Total Expenditures Col. B + Col. C Old Age Pension 3,783,823 6,127 176,276 3,960,099 182,403 Low -Income Energy Assistance Program 1,217,534 - 138,423 1,355,957 138,423 Temporary Assistance for Needy Families 4,042,028 626,266 2,511,863 6,553,891 3,138,129 Administration 1,866 373 10,779,780 10,781,646 10,780,153 Trails/Child Welfare 6,770,681 1,370,413 14,387,325 21,158,006 15,757,738 Core Services 2,303,444 382,071 967,800 3,271,244 1,349,871 Aid to the Needy Disabled 901,245 147,764 (23,454) 877,791 124,310 IV -D Administration - - 3,433,139 3,433,139 3,433,139 CHATS/Child Care 4,048,429 485,874 1,040,771 5,089,200 1,526,645 General Assistance - - 74,500 74,500 74,500 Subtotal 23,069,050 3,018,888 33,486,423 56,555,473 36,505,311 Food Assistance 37,563,170 - (2,826) 37,560,344 (2,826) Grand Total 60,632,220 3,018,888 33,483,597 94,115,817 36,502,485 A. Welfare payment authorized by the Weld County Department of Social Services. These County authorizations are paid by the Colorado Department of Human Services by Quest debit cards or by electronic benefits transfer (EBT) B. County share of EBT authorizations. These amounts are settled monthly by a reduction of State cash advances to the County. C. Expenditures made by county warrants or other county payment methods. D. This represents the total cost of the welfare programs that are administered by Weld County. E. This total matches the expenditures on the Social Services Fund — Statement of Revenues, Expenditures and Changes in Fund Balances. 83 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 15 - Tax Abatements To promote economic development within Weld County for generating employment opportunities thereby stimulating the economic wellbeing of Weld County and its citizens, in accordance with Colorado Revised Statute 30-11-123, the county offers incentive payments to taxpayers who establish or expand existing business facilities in Weld County. The Weld County Personal Property Tax Refund Incentive program allows for the refund of up to 50% of the personal property tax paid on new personal property put in to place in new or qualifying expanded facilities in Weld County for a period of 10 years per state statute. In order to qualify for the tax incentive payments taxpayers must qualify as a "New Business Facility" (NBF) as referenced ins C.R.S. 30-11-123 and make a minimum investment of $1,000,000 in new personal property. Eligible personal property must be located at/within the NBF or be directly attributable to the expansion of the existing business facility and used in connection with such facility for the current property tax year. The program is intended to assist business engaged in manufacturing, processing and research & development activities so eligible businesses shall derive at least 50% of annual gross revenue from sale of products/services outside of Weld County and no more than 25% of gross annual income can be from direct retail sales. Furthermore 50% of the eligible work force must be weld county residents. Weld County has not made any other commitments as part of these agreements other than to refund the personal property tax paid on personal property put into place in qualifying NBFs. All tax incentive payments are made to the extent of revenue and must be available and appropriated in each of the 10 years of the 10 -year term. Any unused/excess tax incentives are retained by the count in the Weld County Economic Development fund to be used for economic development. For fiscal year 2016 the County has entered into agreements for tax incentive refunds totaling $12,489,201. Of this amount the following agreements represent agreements for more than 5% of the total amount. • 90% of the approved incentive refunds to the Niobrara Energy • 7% of the approved incentives refunds to Agilent Technologies 84 Required Supplementary Information Other Than MD&A COUNTY OF WELD STATE OF COLORADO SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS Year Ended December 31, 2016 December 31, 2014 2015 Total pension liability: Service Cost Interest Change in Benefit Term Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of employee contributions Net change in total pension liability Total pension liability - beginning Total pension liability - ending (a) Plan fiduciary net position: Contributions - employer Contributions - employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other Net change in plan fiduciary net position Plan fiduciary net position - beginning Plan fiduciary net position - ending (b) 6,710,973 7,377,704 17,727,585 18,590,170 (55,115) (187,789) 1,228,914 (3,163,157) (13,593,270) (14,677,106) 10,657,499 9,301,410 221,680,478 232,337,977 232,337,977 241,639,387 17,186,962 58,861,621 7,179,473 7,710,757 12,799,029 • (2,711,588) (13,593,270) (14,677,106) (445,444) (74,221) (321,661) 23,126,750 48,787,802 162,342,795 185,469,545 185,469,545 234,257,347 County's net position liability - ending (a) - (b) 46,868,432 7,382,040 Plan fiduciary net position as a percentage of the total pension liability Covered employee payroll County's net pension liability as a percentage of covered employee payroll 79.83% 61,704,127 75.96% 96.90% 68,958,839 10.70% Until a full 10 -year trend is complied, the County will present information for those years for which the information is available. 85 COUNTY OF WELD STATE OF COLORADO SCHEDULE OF EMPLOYER CONTRIBUTIONS Year Ended December 31, 2016 Contribution in Relation to the Actuary Actuarially Contribution Year Ended Determined Determined Deficiency December 31 Contribution Contribution (Excess) Covered Payroll 2007 4,408,097 3,804,640 603,457 2008 4,928,519 4,184,885 743,634 2009 7,087,011 4,664,860 2,422,151 2010 5,417,362 4,885,660 531,702 2011 6,013,818 4,906,758 1,107,060 2012 6,138,685 6,970,039 (831,354) 2013 6,578,458 11,235,009 (4,656,551) 2014 5,798,248 17,186,962 (11,388,714) 2015 4,609,558 58,861,621 (54,252,063) 2016 - 8,322,450 (8,322,450) 44,210,417 49,967,777 53,988,779 53,484,492 53,415,982 55,871,701 55,933,201 61,704,127 68,958,839 75,222,493 Contributions as a % of Covered Payroll 8.61% 8.38% 8.64% 9.13% 9.19% 12.48% 20.09% 27.85% 85.36% 11.06% 86 COUNTY OF WELD STATE OF COLORADO SCHEDULE OF EMPLOYER CONTRIBUTIONS - PERA Year Ended December 31, 2016 Statutorily Required Year Ended December 31 Contributions Contributions Made Covered Payroll % Of Covered Payroll 2015 $ 623,684 $ 623,684 $ 5,139,062 12.14% 2016 677,784 677,784 5,356,765 12.65% Until a full 10 -year trend is complied, the County will present information for those years for which the information is available. 87 COUNTY OF WELD STATE OF COLORADO SCHEDULE OF THE COUNTYS PROPORTIONATE SHARE OF NET PENSION LIABILTY - PERA Year Ended December 31, 2016 Year Ended December 31 Cumulative Cumulative Portion of Net Proportionate Pension Liability Share Covered Payroll % Of Covered Payroll 2015 0.9% $ 8,047,920 $ 5,139,062 156.60% 2016 0.9% $ 10,368,118 $ 5,356,765 193.55% Plan Net Position as a % of Net Pension Liability 80.72% 76.87% Until a full 10 -year trend is complied, the County will present information for those years for which the information is available. 88 COUNTY OF WELD STATE OF COLORADO Schedule of Funding Progress - Other Post Employment Benefits Year Ended December 31, 2016 Schedule of Funding Progress - Other Post Employment benefits Excess Actuarial Actuarial Actuarial Funding Funded Ratio Valuation Value of Accrued AAL (UAAL) (a/b) Date Assets Liability (b -a) (a) (AAL) Entry Age (b) 1/1/13 $ 1,887,049 $ 1,026,718 $ (860,331) 183.8 % 1/1/14 $ 1,887,049 $ 1,026,718 $ (860,331) 183.8 % 1/1/15 $ 1,887,049 $ 1,026,718 $ (860,331) 183.8 % 1/1/16 $ 1,887,049 $ 1,026,718 $ (860,331) 183.8 % 1/1/17 $ 1,268,607 $ 359,683 $ (908,924) 352.7 % Schedule of Employer Contributions — Other Post Employment Benefits Annual Year Ended Required Actual Percentage December 31 OPEB Cost Contribution Contributed 2014 $ (207,877) $ (207,877) 100.0 % 2015 (207,877) (207,877) 100.0 % 2016 $ (48,592) $ (48,592) 100.0 % (')Required contribution at beginning of year. COUNTY OF WELD STATE OF COLORADO Required Supplementary Information Modified Approach for Infrastructure Assets Weld County prepares an annual gravel road plan. In doing this each of the sections of gravel roads has been evaluated by supervisors. They use the State guidelines as out lined in Section 43 -2 -120(5)(a -b), C.R.S. 1973, which is stated below. Since gravel roads condition can change quickly based on weather conditions the road plan may have to be modified to take care of such problems. Therefore, an official road maintenance system is difficult to put in place. It is the County's policy to maintain the roads in fair or better condition. The County's gravel plan details the replacement and maintenance schedule required for the gravel roads, by segment, under ideal weather conditions based on traffic and location. The day to day conditions of the gravel roads is continually monitored by the County's Motor Grader division whose sole responsibility is to maintain the condition of the gravel roads, the following table details the condition assessment in total miles and percentage reported at the end of the last three fiscal periods. 2016 2015 2014 Condition Miles % of Total Miles % of Total Miles % of Total Good 1,806 81.6% 1,787 80.5% 1,786 80.3% Fair 346 15.6% 368 16.6% 372 16.7% Poor 62 2.8% 64 2.9% 65 2.9% Comparison of Estimated -to -Actual Maintenance/Preservation 2012 2013 2014 2015 2016 2017 Estimated 3,132,000 3,360,875 2,969,700 3,703,900 3,784,840 3,927,250 Actual 3,696,246 3,131,555 3,067,408 3,628,316 3,117,416 Gravel Roads - Surface Condition Rating Criteria Section 43-2-120 (5)(a -b), C.R.S. 1973, gives the following guidelines pertaining to the condition criteria on gravel roads. Good Surface Condition $ There is adequate width for safe passage of large vehicles. $ Graded to a uniform cross-section, having a crown and ditches to provide good drainage. $ The surface is smooth with no washboards, rutting or soft areas; vehicles can safely travel at the posted speed limit. $ There is adequate gravel uniformly spread across the surface. $ During periods of wet weather, roads will support traffic. Fair Surface Conditions $ Adequate width for safe passage of cars and pickup trucks. $ Cross-section may vary; the crown is not consistent; ditches and drainage are not adequate. $ The surface has occasional washboards and ruts but irregularities do not interfere with safe vehicle operation at the speed limit. $ Gravel is present, but lacking in the wheel paths or in short stretches. $ During periods of wet weather, puddles develop; the road is slippery but will support normal traffic. Poor Surface Condition $ Two cars cannot safely pass. $ Cross-section varies. There is no crown or ditches, and water does not drain from the road. $ The surface has washboards, ruts, soft areas; vehicles must slow to less than the speed limit. $ Gravel is sparse or does not exist. $ During periods of wet weather, cars cannot safely travel. 90 COUNTY OF WELD STATE OF COLORADO General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal Year Ended December 31, 2016 Budgeted - GAAP Basis Original Final Actual Variance REVENUES Taxes: General property taxes Tobacco products Penalties & interest Total Taxes Licenses and Permits Liquor licenses Planning permits Building permits Electrical permits Total Licenses and Permits Intergovernmental: Federal grants State grants Other governmental units Cities and towns Total Intergovernmental Charges for Service: Plan checking fees Charges for services Sale of supplies Parking Total Charges for Service Fines and Forfeitures: Property forfeitures/evidence Fines (drunk drivers) Total Fines and Forfeitures Miscellaneous: Miscellaneous Interest Rents from buildings Gain/Loss on Disposal Royalties Total Miscellaneous $ 85,576,503 $ 85,576,503 $ 100,335,794 $ 14,759,291 210,000 210,000 230,570 20,570 - - 40,193 40,193 85,786,503 85,786,503 100,606,557 14,820,054 7,000 7,000 6,716 (284) 500,000 500,000 425,475 (74,525) 2,500,000 2,500,000 1,499,102 (1,000,898) 1,100,000 1,100,000 555,161 (544,839) 4,107,000 4,107,000 2,486,454 (1,620,546) - 750,000 352,557 (397,443) 3,867,340 3,867,340 4,909,723 1,042,383 445,875 445,875 715,952 270,077 296,040 296,040 430,246 134,206 4,609,255 5,359,255 6,408,478 1,049,223 900,000 900,000 563,765 (336,235) 6,528,898 6,536,898 6,419,722 (117,176) 77,500 77,500 133,180 55,680 21,000 21,000 29,306 8,306 7,527,398 7,535,398 7,145,973 (389,425) 145,296 145,296 332,000 332,000 188,406 (143,594) 332,000 332,000 333,702 1,702 3,985,282 4,085,282 4,192,267 106,985 1,400,000 1,400,000 2,251,610 851,610 1,618,186 1,618,186 1,777,969 159,783 4,000 4,000 24,051 24,051 $ 7,003,468 $ 7,103,468 $ 8,249,897 $ 1,146,429 91 COUNTY OF WELD STATE OF COLORADO General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal Year Ended December 31, 2016 Budgeted - GAAP Basis REVENUES (CONTINUED) Fees: Fee account Treasurer's fees Cable fees Assessor's fees Total Fees Total Revenues EXPENDITURES General Government Office Of the Board County Attorney Public Trustee Planning and zoning Clerk to the Board County Clerk Elections and registrations Motor Vehicle County Treasurer County Assessor Maintenance of buildings/grounds Weld Plaza County Council District Attorney Juvenile Diversion Adult Diversion Victim Assistance Financial administration General accounting Purchasing Personnel Geographical Information Systems Computer Services Innovation & Technology Project Print and Supply Bright Futures Weld County Smart Energy Project Total General Government (CONTINUED) Original Final Actual Variance $ 10,101,690 $ 11,401,690 $ 13,070,913 $ 40,000 40,000 1,205 60,000 80,000 77,133 50,000 190,000 44,771 1,669,223 (38,795) (2,867) (145,229) 10,251,690 11,711,690 13,194,022 1,482, 332 119,617,314 121,935,314 138,425,083 16,489,769 969,348 829,684 1,914,229 408,952 886,959 1,556,681 2,641,359 1,044,296 3,075,030 6,205,763 590,000 48,879 5,418,323 347,679 73,130 792,006 367,434 806,528 275,164 1,418,919 142,467 5,821,219 500,000 380,796 143,940 1,440,544 1,008,348 984,684 2,000 1,914,229 425,952 886,959 1,321,681 2,866,359 1,044,296 3,407,030 6,395,763 590,000 48,879 5,485,323 347,679 73,130 792,006 367,434 876,528 275,164 1,478,919 163,467 6,226,219 250,000 402,796 1,772,650 1,440,544 $ 38,099,329 $ 40,848,039 932,924 75,424 959,384 25,300 4,231 (2,231) 1,723,072 191,157 397,630 28,322 779,870 107,089 1,264,584 57,097 2,648,787 217,572 950,242 94,054 3,180,423 226,607 6,114,990 280,773 647,809 (57,809) 14,615 34,264 5,450,550 34,773 325,980 21,699 73,326 (196) 1,389,296 (597,290) 349,497 17,937 804,157 72,371 271,097 4,067 1,330,721 148,198 258,583 (95,116) 5,757,822 468,397 (38,477) 288,477 354,326 48,470 2,271,782 (499,132) 207,146 1,233,398 $ 38,424,367 $ 2,423,672 92 COUNTY OF WELD STATE OF COLORADO General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal Year Ended December 31, 2016 Budgeted - GAAP Basis EXPENDITURES (CONTINUED) Public Safety Sheriff administration Crime control and investigation Criminal justice Task Force Regional Forensic Laboratory Communication Services Communication System Development Justice Services County Coroner Community Corrections Building Inspections Office Of Emergency Management Waste Water Animal Control Pest/weed Control Victim advocates Total Public Safety Public Works: General Engineering Extension Veterans Office Total Public Works Public Health and Welfare: Mental Health Developmentally Disabled Seniors Program Economic Development Total Public Health and Welfare Culture and Recreation: Missile Site Park Parks and Trails County Fair Total Culture and Recreation Original Final Actual Variance $ 5,645,628 10,051,386 23,546,012 282,611 594,169 7,085,601 918,437 832,986 914,920 2,949,396 1,309,771 369,861 10,000 341,705 942,952 157,002 $ 5,765,628 10,051,386 24,988,112 295,611 604,169 7,245,601 1,118,437 832,986 1,019,920 2,949,396 1,401,771 369,861 10,000 351,705 942,952 167,002 $ 5,465,447 9,749,097 25,215,198 722,672 571,823 6,965,508 1,046,524 811,835 957,085 2,853,430 1,364,296 348,287 9,215 294,729 878,789 167,043 $ 300,181 302,289 (227,086) (427,061) 32,346 280,093 71,913 21,151 62,835 95,966 37,475 21,574 785 56,976 64,163 (41) 55,952,437 58,114,537 57,420,978 693,559 14,279,128 16,084,128 15,218,432 363,001 363,001 575,873 120,351 141,851 140,913 865,696 (212,872) 938 14,762,480 16,588,980 15,935,218 653,762 203,225 203,225 38,225 38,225 19,000 19,000 165,000 915,000 186,937 16,288 38,225 19,000 436,245 478,755 425,450 1,175,450 680,407 495,043 78,606 87,606 52,197 35,409 29,000 29,000 29,000 140,580 147,725 1,038,430 (890,705) $ 248,186 $ 264,331 $ 1,119,627 $ (855,296) 93 COUNTY OF WELD STATE OF COLORADO General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal Year Ended December 31, 2016 Budgeted - GAAP Basis Original Final Actual Variance EXPENDITURES (CONTINUED) Miscellaneous: Other Pension Contribution Building Rents Total Miscellaneous $ 4,786,157 $ 5,324,157 $ 5,030,281 $ 293,876 198,083 198,082 1 117,490 117,490 92,146 25,344 4,903,647 5,639,730 5,320,509 319,221 Capital Outlay: Capital Expenditures 1,848,403 2,240,903 1,153,606 1,087,297 Total Expenditures 116,239,932 124,871,970 120,054,712 4,817,258 Other Financing Sources (Use) Transfers - In: Non -Departmental Transfers - Out: Appropriation Grants -In -Aid Total Other Financing Source (uses) Net Change in Fund Balance Fund Balance at Beginning of Year Fund Balance at End of Year 85,000 85,000 85,000 4,549,453 5,549,453 5,549,453 (4,464,453) (5,464,453) (5,464,453) (1,087,071) (8,401,109) 12,905,918 21,307,027 25,970,663 25,970,663 25,970,663 $ 24,883,592 $ 17,569,554 $ 38,876,581 $ 21,307,027 94 COUNTY OF WELD STATE OF COLORADO Public Works Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the Fiscal Year Ended December 31, 2016 Budget - GAAP Basis Original Final Actual Variance REVENUES: Taxes: General property taxes Severance tax Specific ownership taxes Penalties & interest Total Taxes Licenses and Permits Moving Permits Intergovernmental: Grazing Act Payment in lieu of taxes Grants Motor Vehicle Registrations Highway user Tax fund Total Intergovernmental Charges for Services: Charges for services Miscellaneous: Earnings on Deposits Special Assessment Royalties Miscellaneous Total Miscellaneous Fees: Fees $ 16,500,000 $ 16,500,000 $ 16,467,492 $ (32,508) 2,500,000 2,500,000 1,666,460 (833,540) 9,000,000 9,000,000 11,412,474 2,412,474 (2,021) (2,021) 28,000,000 28,000,000 29,544,405 1,544,405 500,000 500,000 497,968 (2,032) 360,000 5,460,000 5,481,288 21,288 40,000 40,000 79,160 39,160 17,087,360 18,087,360 7,379,491 (10,707,869) 340,000 340,000 385,746 45,746 9,900,000 9,900,000 10,475,009 575,009 27,727,360 33,827,360 23,800,694 (10,026,666) 668,031 668,031 71,002 71,002 5,000 5,000 14,000,000 9,000,000 9,494,851 494,851 4,925,000 4,925,000 3,155,341 (1,769,659) 18,925,000 13,925,000 12,726,194 (1,198,806) 1,505,003 1,505,003 Total Revenues 75,152,360 76,252,360 68,742,295 (7,510,065) 96 COUNTY OF WELD STATE OF COLORADO Public Works Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the Fiscal Year Ended December 31, 2016 Budget - GAAP Basis Original Final Actual Variance EXPENDITURES Public Works Bridge Construction Maintenance of Condition Maintenance of Support Trucking Division Mining Division Administration Pavement Management Other Public Works Total Public Works 5,772,038 5,792,038 4,235,314 1,556,724 7,767,683 7,822,683 6,622,053 1,200,630 1,852,360 1,852,360 1,487,612 364,748 4,983,743 5,048,743 4,605,477 443,266 5,125,281 5,125,281 4,502,174 623,107 968,196 1,078,196 1,095,056 (16,860) 7,389,156 7,424,156 6,699,420 724,736 66,424,071 66,424,071 29,575,632 36,848,439 100,282,528 100,567,528 58,822,738 41,744,790 Intergovernmental: Grants-in-aid to cities/towns 3,121,108 3,468,386 2,430,954 1,037,432 Capital Expenditures 168,136 (168,136) Total Expenditures 103,403,636 104,035,914 61,421,828 42,614,086 Net Change in Fund Balances (28,251,276) (27,783,554) 7,320,467 35,104,021 Fund Balance at Beginning of Year 70,471,170 70,471,170 70,471,170 Fund Balance at End of Year $ 42,219,894 $ 42,687,616 $ 77,791,637 $ 35,104,021 97 COUNTY OF WELD STATE OF COLORADO Social Services Fund Schedule of Revenues Expenditures and Changes in Fund Balances - Budget and Actual For the Fiscal Year Ended December 31, 2016 Budget - GAAP Basis Original Final Actual Variance REVENUES Taxes: General property taxes Penalties & interest Total Taxes Intergovernmental: Welfare Total Revenues EXPENDITURES Public Health and Welfare: Administration Administrative - IV -D Food Stamps Other Programs General Assistance TANF AND - State Child Welfare Day Care (CONTINUED) $ 9,636,565 $ 9,636,565 $ 9,612,671 $ (23,894) 4,392 4,392 9,636,565 9,636,565 9,617,063 (19,502) 24,884,935 27,490,935 27,861,525 370,590 34,521,500 37,127,500 37,478,588 351,088 10,388,500 10,428,500 9,739,012 689,488 3,052,700 3,362,700 3,433,138 (70,438) (2,826) 2,826 1,020,900 1,280,900 1,043,569 237,331 72,073 (72,073) 2,788,000 3,048,000 3,138,128 (90,128) 95,000 95,000 124,310 (29,310) 14,950,400 15,700,400 15,741,948 (41,548) 909,700 1,529,700 1,526,646 3,054 98 COUNTY OF WELD STATE OF COLORADO Social Services Fund Schedule of Revenues Expenditures and Changes in Fund Balances - Budget and Actual For the Fiscal Year Ended December 31, 2016 Budget - GAAP Basis Original Final Actual Variance EXPENDITURES (CONTINUED ): OAP -A Core Services Administration - LEAP Total Public Health and Welfare Capital Expenditures Total Expenditures Other Financing Sources Uses Net Change in Budgetary Fund Balances 103,300 169,300 182,404 (13,104) 1,058,000 1,358,000 1,349,871 8,129 15 5, 000 15 5, 000 138,423 16,577 34,521,500 37,127,500 36,486,696 640,804 15,789 (15,789) 34,521,500 37,127,500 36,502,485 625,015 976,103 976,103 Fund Balance at Beginning of Year 2,948,952 2,948,952 2,948,952 Fund Balance at End of Year $ 2,948,952 $ 2,948,952 $ 3,925,055 $ 976,103 99 COUNTY OF WELD STATE OF COLORADO Human Services Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the Fiscal Year Ended December 31, 2016 Budget - GAAP Basis Original Final Actual Variance REVENUES Intergovernmental: Federal grants State grants Total Intergovernmental Charges for Services: Charges for services Total Charges for Services Miscellaneous: Donations Total Miscellaneous Total Revenues EXPENDITURES Economic Assistance: Human resources general fund Job service Summer job hunt WIA adult programs WIA youth programs 10% Discretionary Grant WIA dislocated worker Human resources lab pool UI training program $ 6,742,918 $ 6,742,918 $ 5,270,675 $ (1,472,243) 1,081,543 1,081,543 1,360,111 278,568 7,824,461 7,824,461 6,630,786 (1,193,675) 350,000 557,000 282,227 (274,773) 350,000 557,000 282,227 (274,773) 160,000 160,000 132,216 (27,784) 160,000 160,000 132,216 (27,784) 8,334,461 8,541,461 7,045,229 (1,496,232) - - 41,682 (41,682) 916,475 916,475 775,228 141,247 - 40,052 (40,052) 951,800 951,800 404,750 547,050 796,000 796,000 566,937 229,063 - 16,972 (16,972) 712,000 712,000 543,704 168,296 190,000 242,000 274,400 (32,400) 160,000 175,000 178,473 (3,473) 100 COUNTY OF WELD STATE OF COLORADO Human Services Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the Fiscal Year Ended December 31, 2016 Budget - GAAP Basis Original Final Actual Variance EXPENDITURES (CONTINUED): One stop AAA administration OAA title III -B OAA title III -C1 congregate OAA title III -C2 OAA in home support Health services AAA elder abuse AAA ombudsman Single entry point Vale Grant AAA case management AAA state funds Part E family caregiver support CSBG Colorado Choice Transitions Total Economic Assistance - - 21 (21) 100,000 100,000 103,037 (3,037) 202,204 202,204 220,595 (18,391) 620,000 680,000 488,276 191,724 50,000 50,000 178,670 (128,670) 13,161 13,161 14,272 (1,111) 32,244 32,244 7,801 24,443 - 2,144 (2,144) - - 7,555 (7,555) 1,954,187 1,954,187 1,984,021 (29,834) 9,639 9,639 9,873 (234) 6,615 (6,615) 1,071,904 1,151,904 1,123,008 28,896 89,521 89,521 147,688 (58,167) 461,162 461,162 334,057 127,105 16,515 16,515 8,217 8,298 8,346,812 8,553,812 7,478,048 1,075,764 Total Expenditures 8,346,812 8,553,812 7,478,048 1,075,764 Other Financing Sources (Uses): Transfers - In: OAA area agency Total Other Financing Sources Net Change in Budgetary Fund Balances Fund Balance at Beginning of Year Fund Balance at End of Year 12,351 12,351 12,351 12,351 12,351 12,351 (420,468) (420,468) 1,267,251 1,267,251 1,267,251 $ 1,267,251 $ 1,267,251 $ 846,783 $ (420,468) 101 COUNTY OF WELD STATE OF COLORADO Contingent Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended Year Ended December 31, 2016 Budgeted Original Final Actual Variance REVENUES Taxes: General property taxes 'enalties & interest Total Taxes Total Revenues EXPENDITURES Pension Contribution Total Expenditures $ 23,000,000 $ 23,000,000 $ 22,980,154 $ (19,846) 10,446 10,446 23,000,000 23,000,000 22,990,600 (9,400) 23,000,000 23,000,000 22,990,600 (9,400) 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 Net Change in Fund Balance 13,000,000 13,000,000 22,990,600 9,990,600 Fund Balance at Beginning of Year 6,589,753 6,589,753 6,589,753 Fund Balance at End of Year $ 19,589,753 $ 19,589,753 $ 29,580,353 $ 9,990,600 102 Supplemental Information COUNTY OF WELD STATE OF COLORADO EXPLANATIONS OF FUNDS December 31, 2016 NON -MAJOR GOVERNMENTAL FUNDS Special Revenue Funds Special revenue funds account for taxes or other earmarked revenue of the County that finances specified activities as required by law or administrative action. Conservation Trust Fund: The Conservation Trust Fund accounts for revenue received from the State of Colorado to be used for the acquisition, development and maintenance of new and existing conservation sites within Weld County. The funds are derived from the Colorado State Lottery. Public Health Fund: The Weld County Public Health Department provides health services to County residents. The fund reflects revenue and expenditures for health care, health education, health monitoring and other related activities. Solid Waste Fund: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites for the purpose of combating environmental problems and for the further improvement and development of landfill sites within the County. Law Enforcement Authority Funds These funds accounts for the revenue of the law enforcement authority. The authority is a taxing unit created by the County to provide additional law enforcement services by the County Sheriff to residents in a developed unincorporated area of the County 103 COUNTY OF WELD STATE OF COLORADO EXPLANATIONS OF FUNDS December 31, 2016 PROPRIETARY FUNDS Enterprise Funds Enterprise funds account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided that periodic determination or revenue earned, expenses incurred, and/or net income is appropriated for capital maintenance, public policy, management control, accountability or other purposes. Northern Colorado Regional Forensic Laboratory: This Fund accounts for the maintenance and operation cost of the Northern Colorado Regional Forensic Laboratory. It is funded by rents paid by the participating agencies. Internal Service Funds Motor Vehicle Fund: This fund accounts for the revenue and costs generated by equipment and vehicles rented to various departments of the County. Health Insurance Fund: This fund accounts for the County's self -insured dental and vision coverage. Revenue is generated from contributions from the employees of the County. Disbursements are made after insured claims have been verified and approved. Insurance Fund: This fund accounts for all insurance costs for the County, except health insurance. This program is a combination of insured risks and protected self-insurance risks. Phone Services Fund: This fund accounts for all phone costs provided to the County and other outside agencies on a cost - reimbursement basis. 104 COUNTY OF WELD STATE OF COLORADO EXPLANATIONS OF FUNDS December 31, 2016 FIDUCIARY FUNDS Agency Funds Agency funds account for assets held by the County as an agent for individuals, private organizations and/or other governments. General Agency Fund: This fund accounts for all monies collected (principally tax collections) by the Weld County Treasurer for various other local governmental units within the County. Payroll Agency Fund: This fund accounts for the accumulation of County payrolls and related withholdings. Disbursements are made to the appropriate financial institutions through the payroll direct deposit system and the various vendors for the withholdings. Employee Flexible Spending: This fund accounts for Weld County's Section 125, voluntary tax-sheltered plan, which the County administers directly. Employee contributions to the plan are refunded upon submission of documentation for un-reimbursed claims. 105 COUNTY OF WELD STATE OF COLORADO EXPLANATIONS OF FUNDS December 31, 2016 COMPONENT UNITS Component units are tied to the County with some board control. They operate as a separate fund but the information is discretely presented. Housing Authority Fund: This fund works with all the low income citizens of Weld County to help with rent assistance or housing repair. E-911 Authority Fund: This fund operates under state statute, Article 11 of Title 29, C.R.S.. They are responsible for administering the operations of the 911 emergency telephone service program in Weld County. 106 107 COUNTY OF WELD STATE OF COLORADO Combining Balance Sheet Non -Major Governmental Funds December 31, 2016 Conservation Trust Public Health Solid Waste ASSETS Cash and Investments Receivables (net of allowance for uncollectibles): Accounts Receivable Due From other County Funds Other Assets Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Liabilities Due to other County funds Unearned Revenues Total Liabilities Fund Balances: Nonspendable Restricted Committed Total Fund Balances Total Liabilities and Fund Balances $ 522,651 $ 10,191,318 $ 2,599,796 1,268,612 115,801 19,339 34,412 1,750 $ 541,990 $ 11,496,092 $ 2,715,597 173,356 272,631 661 171,279 617,927 206 206 1,750 541,990 10,876,415 2,715,391 541,990 10,878,165 2,715,391 $ 541,990 $ 11,496,092 $ 2,715,597 108 Total Law Nonmajor Enforcement Governmental Authority Fund Funds $ - $ 13,313,765 1,384,413 53,751 1,750 - $ 14,753,679 173,562 272,631 661 171,279 618,133 1,750 11,418,405 2,715,391 14,135,546 - $ 14,753,679 109 COUNTY OF WELD STATE OF COLORADO Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non -Major Governmental Funds For the fiscal year ended December 31, 2016 Conservation Trust Public Health Solid Waste REVENUES: Taxes: Taxes Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Total Revenues EXPENDITURES: Public Safety Public Health and Welfare Culture and Recreation Capital Expenditures Total Expenditures Excess of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers - in Transfers - out Total Other Financing Sources (Uses) Net Change in Fund Balances $ - $ 483,370 4,180 - $ 3,490,584 2,081,934 15,658 133,581 1,624,071 487,550 5,721,757 1,624,071 379,421 9,116,021 62,847 211,878 379,421 9,178,868 211,878 108,129 (3,457,111) 1,412,193 108,129 5,156,898 (704,796) 5,156,898 (704,796) 1,699,787 707,397 Fund Balances at Beginning of Year 433,861 9,178,378 2,007,994 Fund Balances at End of Year $ 541,990 $ 10,878,165 $ 2,715,391 Total Law Nonmajor Enforcement Governmental Authority Fund Funds $ 19,128 $ 19,128 3,973,954 3,706,005 15,658 137,761 19,128 7,852,506 19,128 231,006 9,116,021 379,421 62,847 19,128 9,789,295 (1,936,789) 5,156,898 (704,796) 4,452,102 2,515,313 11,620,233 - $ 14,135,546 111 COUNTY OF WELD STATE OF COLORADO Capital Expenditures Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted REVENUES General property taxes Penalties & interest Total Taxes Fees Earnings on Deposits Grant Total Revenues EXPENDITURES Capital Outlay: Buildings Total Expenditures Other Financing Sources (Uses) Transfers - In: Net Change in Fund Balance Fund Balances at Beginning of Year Fund Balances at End of Year Original Final Actual Variance $ 16,500,000 $ 16,500,000 $ 16,480,472 $ (19,528) (944) (944) 16,500,000 16,500,000 16,479,528 (20,472) 125,000 125,000 223,598 300,000 300,000 236,760 - - 478,855 98,598 (63,240) 478,855 16,925,000 16,925,000 17,418,741 493,741 17,387,406 17,387,406 6,310,409 11,076,997 17,387,406 6,310,409 11,076,997 17,387,406 (462,406) (462,406) 11,108,332 11,570,738 15,099,656 15, 099,656 15,099,656 $ 14,637,250 $ 14,637,250 $ 26,207,988 $ 11,570,738 112 COUNTY OF WELD STATE OF COLORADO Conservation Trust Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted REVENUES Intergovernmental: State Lottery Miscellaneous: Earnings on Deposits Total Revenues EXPENDITURES Culture and Recreation: Land Improvements Capital Expenditures Total Expenditures Net Change in Fund Balances Fund Balances at Beginning of Year Fund Balances at End of Year Original Final Actual Variance $ 425,000 $ 425,000 $ 483,370 $ 58,370 2,500 2,500 4,180 1,680 427,500 427,500 487,550 60,050 398,760 398,760 379,421 19,339 21,000 21,000 - 21,000 419,760 419,760 379,421 40,339 7,740 7,740 108,129 100,389 433,861 433,861 433,861 $ 441,601 $ 441,601 $ 541,990 $ 100,389 113 COUNTY OF WELD STATE OF COLORADO Public Health Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted Original Final Actual Variance REVENUES Intergovernmental: State grants Total Intergovernmental Charges for Services: Charges for services Total Charges for Services Miscellaneous: Fees and Fines Other Donations Total Miscellaneous Total Revenues EXPENDITURES Public Health and Welfare: Public Health Administration Health Education Nursing Environmental Health Public Health Preparedness Total Public Health and Welfare Capital Outlay: Capital Expenditures $ 3,274,475 $ 3,274,475 $ 3,490,584 $ 216,109 3,274,475 3,274,475 3,490,584 216,109 1,734,752 1,734,752 2,081,934 347,182 1,734,752 1,734,752 2,081,934 347,182 5,000 5,000 15,658 10,658 117,662 117,662 18,830 18,830 15,919 (2,911) 23,830 23,830 149,239 125,409 5,033,057 5,033,057 5,721,757 688,700 180,000 180,000 177,344 2,656 1,693,191 1,693,191 1,498,407 194,784 4,870,162 4,870,162 4,255,063 615,099 3,142,376 3,142,376 2,917,840 224,536 304,226 304,226 267,367 36,859 10,189,955 10,189,955 9,116,021 1,073,934 62,847 (62,847) Total Expenditures 10,189,955 10,189,955 9,178,868 1,011,087 Other Financing Sources (Uses): Transfers - In: Non -Departmental Total Other Financing Sources 5,156,898 5,156,898 5,156,898 5,156,898 5,156,898 5,156,898 Net Change in Fund Balance 1,699,787 1,699,787 Fund Balances at Beginning of Year 9,178,378 9,178,378 9,178,378 Fund Balances at End of Year $ 9,178,378 $ 9,178,378 $ 10,878,165 $ 1,699,787 114 COUNTY OF WELD STATE OF COLORADO Solid Waste Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted Original Final Actual Variance REVENUES Land Fill Surcharges Total Revenues EXPENDITURES Miscellaneous: Solid Waste Total Expenditures Other Financing Sources (Uses) Transfers Out: General Fund Health Department Total Other Financing Sources (Uses) Net Change in Fund Balance Fund Balances at Beginning of Year Fund Balances at End of Year $ 1,200,000 $ 1,200,000 $ 1,624,071 $ 424,071 1,200,000 1,200,000 1,624,071 424,071 534,500 534,500 211,878 322,622 534,500 534,500 211,878 322,622 85,000 85,000 85,000 619,796 619,796 619,796 (704,796) (704,796) (704,796) (39,296) (39,296) 707,397 746,693 2,007,994 2,007,994 2,007,994 $ 1,968,698 $ 1,968,698 $ 2,715,391 $ 746,693 115 COUNTY OF WELD STATE OF COLORADO Bebee Draw Law Enforcement Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted Original Final Actual Variance REVENUES Taxes: General property taxes Specific ownership taxes Penalties & interest Total Revenues EXPENDITURES Miscellaneous Total Expenditures Net Change in Fund Balances Fund Balances at Beginning of Year Fund Balances at End of Year $ 13,546 $ 13,546 $ 13,545 $ (1) 1,000 1,000 905 (95) 5 5 14,546 14,546 14,455 (91) 14,546 14,546 14,455 91 14,546 14,546 14,455 91 $ $ $ $ 116 COUNTY OF WELD STATE OF COLORADO Pioneer Community Law Enforcement Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted Original Final Actual Variance REVENUES Taxes: General property taxes Specific ownership taxes Penalties & interest Total Revenues EXPENDITURES Miscellaneous Total Expenditures Net Change in Fund Balances Fund Balances at Beginning of Year Fund Balances at End of Year $ 2,601 $ 2,601 $ 2,601 $ 600 600 162 13 _ 3,201 3,201 2,776 (438) 13 (425) 3,201 3,201 2,776 425 3,201 3,201 2,776 425 $ $ $ $ 117 COUNTY OF WELD STATE OF COLORADO South West Law Enforcement Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted Original Final Actual Variance REVENUES Taxes General property taxes Penalties & interest Total Revenues EXPENDITURES Miscellaneous Total Expenditures Net Change in Fund Balance Fund Balances at Beginning of Year Fund Balances at End of Year $ 1,785 $ 1,785 $ 1,785 $ 150 150 112 (38) 1,935 1,935 1,897 (38) 1,935 1,935 1,897 38 1,935 1,935 1,897 38 $ $ $ $ 118 COUNTY OF WELD STATE OF COLORADO Housing Authority Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted REVENUES Intergovernmental: Federal grants State grants Total Intergovernmental Miscellaneous: Earnings on Deposits Miscellaneous Total Miscellaneous Total Revenues EXPENDITURES Rent Assistance Supplies Depreciation Total Expenditures Net Change in Fund Balances Fund Balances at Beginning of Year Fund Balances at End of Year Original Final Actual Variance 25,922,210 2,592,221 3,604,921 1,012,700 25,922,210 2,592,221 3,604,921 1,012,700 7,112 7,112 118,237 118,237 125,349 125,349 25,922,210 2,592,221 3,730,270 1,138,049 2,319,314 2,319,314 3,329,372 (1,010,058) 239,251 239,251 284,017 (44,766) 1,746 (1,746) 2,558,565 2,558,565 3,615,135 (1,056,570) 23,363,645 33,656 115,135 81,479 2,288,845 2,288,845 $ 23,363,645 $ 33,656 $ 2,403,980 $ 2,370,324 119 COUNTY OF WELD STATE OF COLORADO E-911 Authority Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted Original Final Actual Variance REVENUES Miscellaneous: Interest Charges for services Total Revenue Expenditures Depreciation Purchased Services Supplies Other Total Expenditures Net Change in Fund Balances $ 10,000 $ 10,000 $ 12,069 $ 2,069 2,350,000 2,350,000 2,326,044 (23,956) 2,360,000 2,360,000 2,338,113 (21,887) 496,487 496,487 465,486 31,001 1,316,869 1,316,869 1,781,802 (464,933) 546,644 546,644 29,532 517,112 - - 13,300 (13,300) 2,360,000 2,360,000 2,290,120 69,880 47,993 47,993 Fund Balances at Beginning of Year 4,614,418 4,614,418 4,614,418 Fund Balances at End of Year $ 4,614,418 $ 4,614,418 $ 4,662,411 $ 47,993 Blank Page 120 121 Financial Planning 02/01 The public report burden for this information collection is estimated to average 380 hours annually. Form #350-05 - LOCAL HIGHWAY FINANCE REPORT City or County: Weld YEAR ENDING : December 2016 This Information From The Records Of County of Weld Prepared By: Barbara Connolly Phone: 8(970)400-4445 I. DISPOSITION OF HIGHWAY -USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE A. Local ITEM Motor -Fuel Taxes 1. Total receipts available B. Local Motor -Vehicle Taxes HI. DISBURSEMENTS AND C. Receipts from State Highway- User Taxes FOR STREET PURPOSES D. Receipts from Federal Highway Administration ROAD 2. Minus amount used for collection expenses 3. Minus amount used for nonhighway purposes 4. Minus amount used for mass transit 5. Remainder used for hi: hwa a •oses H. RECEIPTS FOR ROAD AND STREET PURPOSES ITEM AMOUNT ITEM AMOUNT A. Receipts from local sources: A. Local highway disbursements: 1. Local highway -user taxes 1. Capital outlay (from page 2) 15,358,795 a. Motor Fuel (from Item 1.A.5.) 2. Maintenance: 40 714 284 b. Motor Vehicle (from Item I.B.5.) 3. Road and street services: c. Total a.+b. a. Traffic control oaerations 2. General fund appropriations b. Snow and ice removal 1,346,292 3. Other local imposts (from page 2) 27,882,945 c. Other 476,447 4. Miscellaneous local receipts (from page 2) 15,392,196 d. Total (a. through c.) 1,822,739 5. Transfers from toll facilities 4. General administration & miscellaneous 3 526 010 6. Proceeds of sale of bonds and notes: 5. Highway law enforcement and safety a. Bonds - Original Issues 6. Total (1 through 5) 61 421 828 b. Bonds - Refunding Issues B. Debt service on local obligations: c. Notes 1. Bonds: d. Total (a. + b. + c.) 0 a. Interest 7. Total (1 through 6) 43,275,141 b. Redemption B. Private Contributions c. Total a. + b. 0 C. Receipts from State government 2. Notes: from a e 2 19 906 706 a. Interest D. Receipts from Federal Government b. Redemption (from page 2) 5,_360,_448 c. Total (a. + b.) 0 E. l otal recel Its A.7 + B + C + D 68;142,295 .3. Total (1.c + 2.c) C. Payments to State for highways 0 D. Payments to toll facilities E. '1 otal disbursements A.6 + 8.3 + C + D 61,421,828 IV. LOCAL HIGHWAY DEBT STATUS (Show all entries at par) Opening Debt Amount Issued Redemptions Closing Debt A. Bonds (Total) 0 1. Bonds (Refunding Portion) B. Notes (rota V. LOCAL ROAD AND STREET FUND BALANCE A. Beginning Balance B. Total Receipts C. Total Disbursements D. Ending Balance E. Reconciliation 70,471,170 68,742,295 61,421,828 77,791,637 0 Notes and Comments: -J3o (Rev. 1 - (Next Page) 2016 Local Highway Finance Report.xls 122 LOCAL HIGHWAY FINANCE REPORT STATE: Colorado YEAR ENDING (mm/yy): December 2016 II. RECEIPTS FOR ROAD AND STREET PURPOSES - DETAIL ITEM AMOUNT ITEM AMOUNT A.3. Other local im r osts: A.4. Miscellaneous local recei r ts: a. Property Taxes and Assessments 16 470 471 a. Interest on investments 71,002 b. Other local imposts: b. Traffic Fines & Penalties 1. Sales Taxes c. Parking Garage Fees 2. Infrastructure & Impact Fees d. Parking Meter Fees 3. Liens e. Sale of Surplus Property 4. Licenses f Charges for Services 668,031 5. Specific Ownership &/or Other 11,412,474 g. Other Misc. Receipts 2,002,971 6. Total (1. through 5.) 11,412,474 h. Other 12,650,192 c. Total a. +b. 27,882,945 (Carry forward to page I) i. Total a through h. 15,392,196 (Carry forward to .a el) ITEM AMOUNT ITEM AMOUNT C. Recei r is from State Government D. Recei i is from Federal Government 1. Hi hwa -user taxes 10 475,009 1. FHWA from Item I.D.5. 2. State general funds 2. Other Federal agencies: 3. Other State funds: a. Forest Service 5,481,288 a. State bond Iroceeds b. FEMA b. Project Match c. HUD c. Motor Vehicle Registrations 385,746 d. Federal Transit Admin d. Other (Specify) - DOLA Grant e. U.S. Corps of Engineers e. Other (Specify) 9,045,951 f. Other Federal 79,160 f. Total (a. through e.) 9,431,697 g. Total (a. through f.) 5 560 448 4. Total 1. + 2. + 3. 19 906 706 3. Total 1. + 2.: (Carry forward to page 1) III. DISBURSEMENTS FOR ROAD AND STREET PURPOSES - DETAIL A.1. Capital outlay: a. Right -Of -Way Costs ON NATIONAL HIGHWAY SYSTEM a OFF NATIONAL HIGHWAY SYSTEM b 2,162,506 TOTAL c 2,162,506 b. En ineerin Costs c. Construction: (1). New Facilities 3 002 073 3 002 073 0 (2). Capacity Improvements 4,376 4,376 (3). System Preservation 10,189,840 10,189,840 (4). System Enhancement & Operation 0 (5). Total Construction (1) + (2) + (3) + (4) 0 10,194,216 10,194,216 d. Total Capital Outla Lines l.a. + l.b. + 1.c.5 0 15 358 795 15 358 795 (Carry forward to page I ) otes an omments: -aso Inev.t- 123 COUNTY OF WELD STATE OF COLORADO Combining Statement of Net Position Internal Service Funds December 31, 2016 Health Motor Vehicle Insurance Insurance ASSETS Current Assets: Cash and cash equivalents Receivables (net of allowances for uncollectables): Property taxes receivable Delinquent property taxes Accounts Receivable Due From other County Funds Inventory Other Assets Total current assets Fixed assets: Improvements other than buildings Buildings Machinery and Equipment Accumulated Depreciation Total Fixed Assets Total assets $ 3,008,040 $ 17,351,688 $ 3,090,375 2,077,879 98,176 661 70,562 3,177,439 17,351,688 5,168,254 1,706,972 2,111,422 46,435,672 (29,788,976) 20,465,090 $ 23,642,529 $ 17,351,688 $ 5,168,254 LIABILITIES, DEFERRED INFLOWS AND NET POSITION Current Liabilities Accounts Payable $ 444,485 $ 40,646 $ 114,790 Accrued Liabilities 3,329,120 1,946,567 Due to other County funds 405 33,707 Unearned Revenues 1,673,865 - Total Current Liabilities 444,485 5,044,036 2,095,064 Deferred Inflows of Resources Property Taxes 2,080,736 Total Deferred Inflows of Resources 2,080,736 Total Liabilities and Deferred Inflows 444,485 5,044,036 4,175,800 Net Position Invested in capital assets Restricted for: Insurance Claims Unrestricted Total net position 20,465,090 12,307,652 992,454 2,732,954 $ 23,198,044 $ 12,307,652 $ 992,454 Total Internal Phone Services Service Funds $ 339,182 $ 23,789,285 2,077,879 3,280 101,456 60 721 70,562 1,915 1,915 344,437 26,041,818 1,706,972 - 2,111,422 2,405,432 48,841,104 (1,422,194) (31,211,170) 983,238 21,448,328 $ 1,327,675 $ 47,490,146 $ 45,787 $ 645,708 37,805 5,313,492 34,112 1,673,865 83,592 7,667,177 2,080,736 2,080,736 83,592 9,747,913 983,238 21,448,328 - 13,300,106 260,845 2,993,799 $ 1,244,083 $ 37,742,233 125 COUNTY OF WELD STATE OF COLORADO Combining Statement of Revenues, Expenditures and Changes in Net Position Internal Service Funds For the fiscal year ended December 31, 2016 Operating revenues: Employer Contributions Charges for Services Total operating revenues Operating expenses: Personnel Services Supplies Purchased Services Insurance and Bonds Depreciation Other Claims Total operating expenditures Operating income (loss) Nonoperating Revenues (Expenses) Taxes Miscellaneous Earnings on investments Grants Gains (loss) on Disposal Judgment and Damages Total nonoperating revenues (expenses) Income (loss) before contributions and transfers Transfers - in Changes in net position Total net position - beginning Total net position - ending Health Motor Vehicle Insurance $ - $ 19,783,213 $ Insurance 8,918,908 684 117,038 8,918,908 19,783,897 117,038 1,212,458 4,740,300 4,084,636 90,337 4,594 1,440,826 67,091 15,662,866 2,061 43,356 790,604 2,007,649 10,127,731 17,175,377 2,843,670 (1,208,823) 2,608,520 (2,726,632) 6,553 1,261,030 260,067 500 - 1,995,718 33,108 59,006 1,528,150 - 2,087,832 319,327 2,608,520 (638,800) 1,000,000 1,319,327 21,878,717 2,608,520 (638,800) 9,699,132 1,631,254 $ 23,198,044 $ 12,307,652 $ 992,454 Total Internal Phone Services Service Funds $ - $ 19,783,213 1,846,512 10,883,142 1,846,512 30,666,355 334,649 334,649 10,091 1,229,204 1,277,287 7,501,769 790,604 126,382 4,211,018 63,991 221,419 17,670,515 1,812,400 31,959,178 34,112 (1,292,823) 1,995,718 6,553 33,108 1,261,030 260,067 59,506 3,615,982 34,112 2,323,159 1,000,000 34,112 3,323,159 1,209,971 34,419,074 $ 1,244,083 $ 37,742,233 127 COUNTY OF WELD STATE OF COLORADO Combining Statement of Cash Flows Internal Service Funds For the fiscal year ended December 31, 2016 Motor Vehicle Health Insurance Insurance Fund Fund Fund CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from external customers 207,942 - - Cash flows from internal customers 8,622,599 19,956,427 142,945 Cash payments to external suppliers for goods and services (5,949,147) (16,733,919) (2,800,048) Cash payments to internal suppliers for goods and services (145,485) (20,340) (16) Cash payments to employees for services - - Judgements/damages/losses 59,006 Miscellaneous revenues 7,053 - Net cash provided (used) by operating activities 2,742,962 3,202,168 (2,598,113) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Taxes Transfers/Advances Grants Net cash provided by noncapital financing activities 1,000,000 1,261,030 1,996,679 2,261,030 1,996,679 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets (4,949,901) Proceeds from sale of capital assets 400,528 Net cash provided (used) for capital and related financing activities (4,549,373) CASH FLOWS FROM INVESTING ACTIVITIES Interest on investments 33,108 Net Increase (decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year 3,008,040 454,619 2,553,421 Reconciliation of operating income to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided (used ) by operating activities: Depreciation expense Judgements/damages/losses Miscellaneous revenue Change in assets and liabilities (Increase) decrease in accounts receivable (Increase) decrease in due from other funds (Increase) decrease in inventories (Increase) decrease in other assets Increase (decrease) in accounts payable Increase (decrease) in accrued liabilities Increase (decrease) in other liabilities Increase (decrease) in deferred revenue Total adjustments Net cash provided (used) by operating activities Noncash investing, capital, and financing activities: Contributions of capital assets from (to) government Loss on Disposal of Asset (1,208,823) 4,084,636 500 6,553 (87,597) (661) (17,116) (34, 530) 3,951,785 2,742,962 63,615 3,202,168 (568,326) 14,149,520 3,658,701 17,351,688 3,090,375 2,608,520 (2,726,632) 59,006 (24,798) 33,450 (1,572) 69,007 447,326 (66,651) 405 33,707 147,489 24,798 593,648 128,519 3,202,168 (2,598,113) 128 Phone Service Total Internal Fund Service Funds 25,554 233,496 1,820,180 30, 542,151 (761,265) (26,244,379) (503,192) (669,033) (328,510) (328,510) 59,006 7,053 252,767 3,599,784 1,996,679 1,000,000 1,261,030 4,257,709 (48,106) (4,998,007) 400,528 (48,106) (4,597,479) 204,661 134,521 33,108 3,293,122 20,496,163 339,182 23,789,285 34,112 (1,292,823) 126,382 4,211,018 - 59,506 6,553 (831) (113,226) (60) 32,729 - (17,116) 48,000 48,000 39,437 72,342 5,727 386,402 - 34,112 172,287 218,655 4,892,607 252,767 3,599,784 - 63,615 129 COUNTY OF WELD STATE OF COLORADO Combining Statement of Changes in Assets and Liabilities Fiduciary Funds For the fiscal year ended Year Ended December 31, 2016 Balance Balance 1/1/2016 Additions Deductions 12/31/2016 GENERAL AGENCY FUND Assets: Cash and Investments Accounts Receivable (net of allowance for uncollectible) Total Assets Liabilities: Accounts Payable Due to other Governments Total Liabilities PAYROLL AGENCY FUND Assets: Cash and Investments Accounts Receivable (net of allowance for uncollectible): Total Assets Liabilities: Accounts Payable Total Liabilities EMPLOYEE FLEXIBLE SPENDING Assets: Cash and Investments Accounts Receivable (net of allowance for uncollectible): Total Assets Liabilities: Accounts Payable Total Liabilities TOTAL - ALL AGENCY FUNDS Assets: Cash and Investments Accounts Receivable Total Assets Liabilities: Accounts payable Due to other governments Total Liabilities $ 9,525,034 $ 11,217,772 $ 9,851,245 $ 10,891,561 2,198 2,198 $ 9,525,034 $ 11,219,970 $ 9,851,245 $ 10,893,759 $ - $ 2,475 $ 2,475 $ - 9,525,034 12,950,646 11,581,921 10,893,759 $ 9,525,034 $ 12,953,121 $ 11,584,396 $ 10,893,759 $ 149,869 $ 28,198,990 $ 28,215,110 $ 133,749 1,230 9,959 8,884 2,305 $ 151,099 $ 28,208,949 $ 28,223,994 $ 136,054 $ 151,099 $ 29,768,992 $ 29,784,037 $ 136,054 $ 151,099 $ 29,768,992 $ 29,784,037 $ 136,054 $ 49,318 $ 682,642 $ 685,289 $ 46,671 5,575 5,575 $ 54,893 $ 682,642 $ 690,864 $ 46,671 $ 54,893 $ 70,637 $ 78,859 $ 46,671 $ 54,893 $ 70,637 $ 78,859 $ 46,671 $ 9,724,221 $ 40,099,404 $ 38,751,644 $ 11,071,981 $ 6,805 $ 12,157 $ 14,459 $ 4,503 $ 9,731,026 $ 40,111,561 $ 38,766,103 $ 11,076,484 $ 205,992 $ 29,842,104 $ 29,865,371 $ 182,725 9,525,034 12,950,646 11,581,921 10,893,759 $ 9,731,026 $ 42,792,750 $ 41,447,292 $ 11,076,484 130 COUNTY OF WELD STATE OF COLORADO Northern Colorado Regional Forensic Laboratory Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the fiscal year ended Year Ended December 31, 2016 Budgeted Original Final Actual Variance Charges for services $ - $ 155,000 $ Total Operating Revenues 155,000 Operating Expenses: Supplies Purchased Services Other Total Operating Expenses Operating Income (Loss) Nonoperating Revenues: Federal grants Total Nonoperating Revenues Net Income (Loss) Net Position at Beginning of Year Net Position at end of Year - $ (155,000) (155,000) 5,250 5,686 ' (436) 144,750 129,015 15,735 5,000 2,808 2,192 155,000 137,509 (17,491) (137,509) (137,509) 137,509 137,509 137,509 137,509 $ $ $ $ 131 COUNTY OF WELD STATE OF COLORADO Motor Vehicle Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the fiscal year ended December 31, 2016 Budgeted Operating Revenues: Charges for services Miscellaneous Total Operating Revenues Operating Expenses: Supplies Purchased Services Depreciation Other Total Operating Expenses Operating income (loss) Nonoperating Revenues (Expenses): Other Grant Gain/Loss on Disposal Judgment and Damages Total Nonoperating Revenues(Expenses) Income(Loss) before contributions and transfers Transfers - in Net Income (Loss) Net Position at Beginning of Year Net Position at End of Year Original Final Actual Variance $ 5,721,000 $ 7,521,000 $ 4,830,171 $ (2,690,829) 3,500,000 3,500,000 4,088,737 588,737 9,221,000 11,021,000 8,918,908 (2,102,092) 2,521,000 2,521,000 3,046,000 4,846,000 3,500,000 3,500,000 97,298 97,298 9,164,298 10,964,298 10,127,731 836,567 1,212,458 1,308,542 4,740,300 105,700 4,084,636 (584,636) 90,337 6,961 56,702 56,702 (1,208,823) (1,265,525) 206,100 479,998 1,688,100 479,998 6,553 6,553 1,261,030 (427,070) 260,067 (219,931) 500 500 686,098 2,168,098 1,528,150 (639,948) 742,800 2,224,800 1,000,000 319,327 (1,905,473) 1,000,000 742,800 3,224,800 1,319,327 (1,905,473) 21,878,717 21,878,717 21,878,717 $ 22,621,517 $ 25,103,517 $ 23,198,044 $ (1,905,473) 132 COUNTY OF WELD STATE OF COLORADO Health Insurance Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the fiscal Year Ended December 31, 2016 Budgeted Operating Revenues: Employee Premiums Charges for services Total Operating Revenue Operating Expenses: Supplies Purchased Services Other Insurance Claims Total Operating Expenses Operating Income (loss) Net Income (Loss) Net Position at Beginning of Year Net Position at End of Year $ 9,699,132 $ 9,699,132 $ 12,307,652 $ 2,608,520 Original Final Actual Variance $ 17,914,044 $ 17,914,044 $ 19,783,213 $ 684 1,869,169 684 17, 914, 044 17,914,044 196,500 196,500 726,500 726,500 1,496,061 1,496,061 15,494,983 15,494,983 17,914,044 17,914,044 19,783,897 1,869,853 4,594 1,440,826 67,091 15,662,866 17,175,377 738,667 191,906 (714,326) 1,428,970 (167,883) 2,608,520 2,608,520 9,699,132 9,699,132 9,699,132 2,608,520 2,608,520 133 COUNTY OF WELD STATE OF COLORADO Insurance Fund Schedule of Revenues Expenses and Changes in Net Position - Budget and Actual For the fiscal Year Ended December 31, 2016 Budgeted Operating Revenues: Charges for services Operating Expenses: Supplies Purchased Services Insurance and Bonds Insurance Claims Total Operating Expenses Operating Income (Loss) Nonoperating Revenues (Expenses): General property taxes Penalties & interest Interest Judgment and Damages Total Nonoperating Revenues (Expenses) Income(Loss) before contributions and transfers Net Income (Loss) Net Position at Beginning of Year Net Position at End of Year Original Final Actual Variance $ 80,000 $ 80,000 $ 117,038 $ 37,038 3,500 40,500 620,000 1,546,000 2,210,000 2,760,000 2,843,670 (83,670) 3,500 40,500 770,000 1,946,000 2,061 43,356 790,604 2,007,649 1,439 (2,856) (20,604) (61,649) (2,130,000) (2,680,000) (2,726,632) (46,632) 2,000,000 30,000 100,000 2,130,000 2,130,000 2,087,832 (42,168) 2,000,000 30,000 100,000 1,995,066 652 33,108 59,006 (4,934) 652 3,108 (40,994) (550,000) (638,800) (88,800) (550,000) (638,800) (88,800) 1,631,254 1,631,254 1,631,254 $ 1,631,254 $ 1,081,254 $ 992,454 $ (88,800) 134 COUNTY OF WELD STATE OF COLORADO Phone Service Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended December 31, 2016 Budgeted Original Final Actual Variance Operating Revenues: Charges for services Operating Expenses: Personnel Services Supplies Purchased Services Depreciation Other Total Expenditures Operating Income (Loss) Net Income (Loss) Fund Balance, Beginning of Year Fund Balance, End of Year $ 1,660,608 $ 1,298,284 $ 1,244,083 $ (54,201) $ 1,419,203 $ 1,829,203 $ 1,846,512 $ 17,309 319,173 329,173 334,649 (5,476) 22,400 22,400 10,091 12,309 676,737 1,076,737 1,277,287 (200,550) 230,000 230,000 126,382 103,618 82,580 82,580 63,991 18,589 1,330,890 1,740,890 1,812,400 (71,510) 88,313 88,313 34,112 (54,201) 88,313 88,313 34,112 (54,201) 1,572,295 1,209,971 1,209,971 135 136 STATISTICAL SECTION STATISTICAL SECTION (unaudited) This part of the Weld County Government's comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health. Contents Financial Trends These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. Revenue Capacity These schedules contain information to help the reader assess the government's most significant local revenue source, the property tax. Debt Capacity Weld County is without bonded debt and, accordingly, the following statistical tables are not presented: Ratios of Outstanding Debt by Type and Ratios of General Bonded Debt Oustanding. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. Page 138 146 151 155 160 Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. COUNTY OF WELD STATE OF COLORADO Net Position by Component Last Ten Years (accrual basis of accounting) Fiscal Year 2007 2008 2009 2010 2011 Governmental activities Invested in capital assets, net of related debt Restricted for Programs Emergencies Claims Public Works Other Unrestricted Total governmental activities net position Business -type activities Net Investment in Capital Assets Unrestricted Total business -type activities net position Primary government Net Investment in Capital Assets Restricted Unrestricted Total primary government net position $ 249,237,323 $ 253,009,697 $ 256,826,307 $ 254,893,784 $ 252,365,188 3,988,022 4,033,041 4,524,110 4,912,503 5,360,845 5,000,000 5,000,000 6,000,000 6,000,000 6,000,000 1,748,951 1,270,613 2,270,613 4,734,410 4,734,409 40,122,962 37,397,773 40,819,002 66,081,025 74,131,389 $ 300,097,258 $ 300,711,124 $ 310,440,032 $ 336,621,722 $ 342,591,831 $ 987,445 $ 1,076,125 $ 1,011,224 $ 1,305,614 $ 1,524,148 2,191,453 2,776,179 2,478 408 3,194,266 3,526,143 $ 3,178,898 $ 3,852,304 $ 3,489,632 $ 4,499,880 $ 5,050,291 $ 250,224,768 $ 254,085,822 $ 257,837,531 $ 256,199,398 $ 253,899,336 10,736,973 10,303,654 12, 794,723 15,646,913 16,095,254 42,314,415 40,173,952 43,297,410 69,275,291 77,657,532 $ 303,276,156 $ 304,563,428 $ 313,929,664 $ 341,121,602 $ 347,652,122 138 2012 2013 2014 2015 2016 $ 260,360,887 $ 270,069,712 $ 297,892,975 $ 340,942,910 $ 371,847,806 6,197,551 5,736,608 6,000,000 6,000,000 4,734,409 4,734,409 39,542,250 63,999,271 1,000,426 1,485,432 50, 626,441 58,762,664 $ 368,461,964 $ 410,788,096 8,104,172 7,000,000 4,734,409 89,429,234 1,049,628 66,196,157 $ 474,406,575 $ - $ (1,323) $ (1,323) $ 579 $ (10,232) $ (9,438) 7,493,150 7,000,000 4,734,408 79,771,261 9,423,909 7,000,000 4,734,408 86,165,977 1,866,083 15,355,488 53,394,168 91,909,141 $ 495,201,980 $ 586,436,729 - $ - $ 579 (10,232) (9,438) $ 260,630,887 $ 270,069,712 $ 297,892,975 $ 340,942,910 $ 371,847,806 57,474,636 81,955,720 110,317,443 100,864,902 122,679,782 50,626,441 58,761,341 66,196,736 53,383,936 91,899,703 $ 368,731,964 $ 410,786,773 $ 474,407,154 $ 495,191,748 $ 586,427,291 139 COUNTY OF WELD STATE OF COLORADO Changes in Net Position Last Ten Years (accrual basis of accounting) 2007 2008 2009 2010 2011 Expenses Governmental activities: General government Public safety Streets and highways Health and welfare Culture and recreation Economic assistance Interest on long-term debt Total governmental activities expenses Business -type activites: Paramedic service Northern Colorado Regional Crime Lab Total primary government expenses Program Revenues Governmental activities: Charges for services: General government Public safety Streets and highways Health and welfare Culture and recreation Economic assistance Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Business -type activities: Paramedic service Northern Colorado Regional Crime Lab Total primary government revenues Net (Expenses)/Revenue Governmental activities Business -type activities Total primary government net General Revenues and Other Changes in Net Position Governmental activities: Taxes: Property taxes Specific Ownership Other Royalties Miscellaneous Unrestricted investment earnings Transfers Total governmental activities Business -type activities: Paramedic service Northern Colorado Crime Lab Total primary government Change in Net Position Governmental activities Business -type activities Total primary government $ 35,301,327 $ 36,717,165 34,637,731 31,026,419 1,008,703 14,403,662 335 771 31,019,065 $ 31,738,352 $ 31,497,117 $ 40,496,490 40,649,718 40,551,255 40,795,016 31,123,536 34,662,990 35,117,225 39,882,326 37,946,589 1,077,743 1,013,683 1,215,481 14,601,330 15,546,027 9,262,302 31,930,407 42,613,038 37,519,293 35,881,864 1,123,268 8,115,722 153 430 778 163,106 869 159 953 642 155 135,734 157 183 592 8,444,840 9,289,761 9,310,991 6,349,218 5,964,112 $ 161,875,618 $ 172,396,630 $ 169,264,633 $ 161,484,952 $ 163,147,704 $ 10,043,033 4,998,285 3,566,774 17,504,660 453,352 838,871 36,500,297 4,738,627 $ 11,681,170 5,814,979 3,518,926 19,870,091 468,488 756,698 33,134,702 25,454 $ 8,728,521 $ 10,117,110 $ 12,644,748 5,658,339 7,021,139 6,023,109 3,262,996 1,932,790 2,022,037 21,091,150 21,311,474 19,360,887 448,990 549,483 619,316 1,041,768 834,429 822,309 36,580,590 27,858,758 24,034,211 78,643,899 75,270,508 76,812,354 69,625,183 65,526,617 8,652,955 9,113,166 7,563,318 5,859,468 6,514,522 87 296 854 84 383 674 84 375 672 75 484 651 72 041 139 (74,786,879) (87,836,361) (83,141,288) (85,510,551) (91,656,975) 208 115 (176,595) (1,747,673) (489,750) 550 410 $ (74,578,764) $ (88,012,956) $ (84,888,961) $ (86,000,301) $ (91,106,565) $ 67,215,993 $ 7,056,071 3,546,134 5,191,430 72,735,158 $ 7,035,189 5,454,324 4,075,554 (850,000) 75,047,892 $ 95,251,609 $ 6,167,691 6,018,849 3,472,065 845,578 1,707,235 2,556,866 5,468,676 6,415,403 2,391,636 2,103,942 (1,385,000) (1,500,000) 76,808,723 5,743,784 1,794,415 7,169,988 4,305,446 1,804,728 83,009,628 88,450,225 92,870,195 111,692,247 97,627,084 850,000 1,385,000 1,500,000 $ 83,009,628 $ 89,300,225 $ 94,255,195 $ 113,192,247 $ 97,627,084 $ 8,222,749 $ 613,864 $ 9,728,907 $ 26,181,696 $ 5,970,109 208,115 673,405 (362,673) 1,010,250 550,410 $ 8,430,864 $ 1,287,269 $ 9,366,234 $ 27,191,946 $ 6,520,519 140 2012 2013 2014 2015 2016 $ 34,788,024 $ 43,458,478 $ 46,770,013 $ 37,495,116 $ 43,312,962 44,204,968 47,903,331 54,027,026 58,172,560 60,041,266 37,223,683 39,964,090 42,894,441 43,926,350 47,538,901 36,853,734 38,792,474 39,085,217 42,851,911 46,730,139 1,345,018 1,511,184 1,792,648 1,611,666 1,495,649 7,420,075 8,481,320 9,408,488 8,172,946 8,083,307 161,835,502 188,110,877 193,977,833 192,230,549 207,202,224 2,846,859 - - - - 73,321 147,713 151,688 136,715 $ 164,682,361 $ 180,184,198 $ 194,125,546 $ 192,382,237 $ 207,338,939 $ 11,570,917 $ 12,595,814 $ 13,477,033 $ 16,052,536 $ 17,489,264 7,294,578 8,981,482 13,229,980 12,538,210 10,346,226 3,439,523 4,473,145 5,825,407 8,907,810 6,047,912 22,209,032 24,231,535 25,041,461 26,912,220 30,066,394 725,868 928,631 1,154,300 1,045,533 913,486 381,199 493,180 567,753 558,678 414,443 23,821,017 32,277,806 30,442,859 32,691,222 32,685,918 69,442,134 83,981,593 89,738,793 98,706,209 97,963,643 1,954,205 71,998 149,615 140 877 137 509 71,396,339 84,053,591 89,888,408 98,847,086 98,101,152 (92,393,368) (96,129,284) (104,239,040) (93,524,340) (109,238,581) (892,654) (1,323) 1,902 (10,811) 794 $ (93,286,022) $ (96,130,607)$(104,237,138)$ (93,535,151) $(109,237,787) $ 88,229,111 $ 105,940,590 $ 115,694,397 $ 127,447,260 $ 166,025,920 7,302,134 7,347,314 10,028,385 9,600,158 11,413,491 2,410,032 2,291,667 4,350,529 5,115,072 1,897,030 12,083,892 17,325,773 31,503,068 1 1,330,1 19 9,518,902 3,009,211 4,098,817 4,807,802 4,220,711 9,047,388 1,341,489 1,181,245 1,473,338 1,190,383 2,570,598 4,157,638 - - - - 118,533,507 138,185,406 167 857 519 158 903 703 200 473 329 (4,157,638) $ 114,375,869 $ 138,185,406 $ 167,857,519 $ 158,903,703 $ 200,473,329 $ 26,140,139 $ 42,056,122 $ 63,618,479 $ 65,379,363 $ 91,234,748 (5,050,292) (1,323) 1,902 (10,811) 794 $ 21,089,847 $ 42,054,799 $ 63,620,381 $ 65,368,552 $ 91,235,542 141 COUNTY OF WELD STATE OF COLORADO Fund Balances of Governmental Funds Last Ten Years (accrual basis of accounting) 2007 2008 2009 2010 2011 General Fund Reserved Unreserved Nonspendable* Restricted* Committed* Assigned* Unassigned* Total general fund All other Governmental Funds Reserved Unreserved Unreserved, reported in: Special revenue funds Capital projects funds Debt service funds Nonspendable* Restricted* Committed* Assigned* Unassigned* $ 1,081,217 $ 1,161,271 $ 846,808 $ 1,882,253 $ 7,007,528 10,645,617 9,960,565 9,967,335 687,239 6,000,000 1,927,404 1,808,529 10,691,668 $ 8,088,745 $ 11,806,888 $ 10,807,373 $ 11,849,588 $ 21,114,840 12,074,704 12,631,501 9,861,718 7,138,513 27,791,990 25,032,274 32,475,341 57,755,218 272,790 (2,064,635) 1,617,052 6,362,877 963,566 36,493,043 32,295,274 Total for all governmental funds $ 48,228,229 $ 47,406,028 $ 54,761,484 $ 83,106,196 $ 90,866,723 * Difference in fund balance presentation is due to implementation of GASB 54 in 2011 142 2012 2013 2014 2015 2016 1,216,973 6,863,582 2,305,309 615,428 10,126, 783 $ -$ 677,240 7,114,812 2,089,993 1,527,256 10,165,207 -$ -$ 683,377 867,532 1,015,783 7,671,021 8,432,222 21,813,498 2,105,601 2,071,938 1,866,563 1,581,113 736,158 955,246 11,437,583 13,862,814 13,225,491 $ 21,128,075 $ 21,574,508 $ 23,478,695 $ 25,970,664 $ 38,876,581 1,020,322 40,377,056 46,347,303 1,321,277 57,704,338 55,508,238 1,253,485 85,864,936 55,668,390 1,281,841 83,017,769 23,697,405 1,015,420 92,968,210 58,503,732 $ 108,872,756 $ 136,108,361 $ 166,265,506 $ 133,967,679 $ 191,363,943 143 COUNTY OF WELD STATE OF COLORADO Changes in Fund Balances, Governmental Funds Last Ten Years (accrual basis of accounting) 2007 2008 2009 2010 2011 Revenues Taxes Licenses and permits Intergovernmental Fines and forfeitures Charges for Services Miscellaneous Fees $ 74,627,631 $ 80,182,212 $ 84,642,477 $ 102,079,791 $ 84,310,617 2,129,731 2,089,925 1,467,282 2,512,999 2,093,316 53,886,023 52,887,281 61,100,082 53,021,343 44,670,251 416,668 295,246 323,411 587,330 441,455 7,800,131 8,898,865 8,939,683 7,771,230 6,899,382 9,567,707 12,523,751 7,132,908 8,133,573 15,397,352 8,061,587 7,845,617 7,546,478 8,827,457 9,445,288 Total Revenues 156,489,478 164,722,897 171,152,321 182,933,723 163,257,661 Expenditures Current: General government Public Safety Public Works Public health and welfare Culture and recreation Economic assistance Capital outlay Debt service Interest Principal Total Expenditures 32,605,930 29,061,657 28,311,209 29,608,752 30,964,059 35,945,956 38,564,419 38,668,759 38,176,653 40,657,128 31,798,757 36,643,514 29,595,637 28,524,940 30,834,148 30,940,641 34,585,229 39,287,989 36,850,368 35,187,959 1,011,311 1,077,592 1,014,422 1,214,300 1,127,873 14,449,197 14,459,482 14,622, 541 9,086, 301 7,880,482 17,050,592 9,883,207 9,911,307 8,627,695 7,795,485 335,771 164,138,155 164,275,100 161,411,864 152,089,009 154,447,134 Excess of revenues over (under) expenditures (7,648,677) 447,797 9,740,457 30,844,714 8,810,527 Other Financing Sources (Uses) Transfers -in Transfers -out Total Other Financing Sources (Uses) Net changes in Fund Balance Debt Service as a percentage of noncapital expenditures 4,340,010 4,914,085 7,583,632 7,157,161 15,807,328 4,340,010 6,184,085 9,968,632 9,657,161 16,857,328 (1,270,000) (2,385,000) (2,500,000) (1,050,000) $ (7,648,677) $ (822,203) $ 7,355,457 $ 28,344,714 $ 7,760,527 0.26 % 0.23 % 0.00 % 0.00 % 0.00 % 144 2012 2013 2014 2015 2016 $ 97,903,945 $ 115,265,310 $ 130,031,486 $ 141,611,918 $ 179,257,281 2,968,095 3,341,876 5,434,346 4,259,547 2,984,422 45,584,435 51,914,958 56,514,382 60,481,735 69,154,292 319,091 342,566 351,384 734,179 349,360 7,748,408 9,950,307 13,024,221 13,553,203 11,802,236 19,019,845 24,954,352 41,065,332 24,064,183 21,482,828 10,392,181 11,297,774 12,202,782 13,559,930 14,922,623 183,936,000 217,067,143 258,623,933 258,264,695 299,953,042 31,775,959 41,791,404 47,479,034 90,138,082 44,368,745 43,270,068 46,843,573 52,038,711 55,702,273 57,652,813 37,846,573 39,783,527 59,780,472 85,573,209 77,188,910 36,737,703 38,802,420 39,439,892 42,714,599 45,846,879 1,346,107 1,526,889 1,793,944 1,623,459 1,499,048 7,517,791 8,539,305 9,571,342 8,496,919 7,914,293 7,589,459 12,144,427 15,963,395 6,313,983 7,086,089 166,083,660 189,431,545 226,066,790 290,562,524 241,556,777 17,852,340 27,635,598 32,557,143 (32,297,829) 58,396,265 11,194,959 13,766,733 10,970,458 9,500,645 5,254,249 11,041,260 14,166,733 13,370,458 9,500,645 6,254,249 153,699 (400,000) (2,400,000) (1,000,000) $ 18,006,039 $ 27,235,598 $ 30,157,143 $ (32,297,829) $ 57,396,265 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 145 COUNTY OF WELD STATE OF COLORADO Assessed Value and Estimated Actual Value of Taxable Property Last Ten Years Levy Vacant Residential Commercial Industrial Natural Year Land Property Property Property Agricultural Resources 2007 132,402,840 1,218,082,640 631,036,750 214,051,130 96,371,890 14,538,010 2008 125,609,000 1,258,374,790 654,957,800 216,214,910 97,874,960 14,996,920 2009 114,462,060 1,147,417,980 703,405,460 281,991,090 100,747,790 15,959,790 2010 107,499,350 1,161,670,030 713,727,230 338,066,670 100,999,290 12,388,270 2011 82,601,960 1,110,455,180 700,148,970 343,525,350 117,189,830 12,839,310 2012 76,770,990 1,126,143,600 741,004,020 405,141,700 120,086,240 12,176,900 2013 67,644,470 1,125,171,520 717,135,660 444,712,190 141,969,440 14,519,910 2014 62,623,500 1,153,472,230 733,310,060 540,611,520 148,595,520 14,908,830 2015 75,809,040 1,447,893,380 778,585,040 639,540,080 179,732,720 18,995,220 2016 65,331,620 1,512,440,970 805,968,490 797,643,050 184,339,480 18,552,540 Source: Office of the Weld County Assessor Note: The assessment ratio for Residential Property was 10.36 in 1995, changed to 9.74 in 1997, 9.15 in 2001 and 7.96 in 2003 as determined by State Law. Commercial Property and non-residential Personal Property has been assessed at 29% of actual value throughout the ten-year time frame. 146 Oil & Gas 1,749,119,710 1,709,997,160 2,868,304,890 1,673,838,130 2,439,298,540 3,382,053,530 3,900,510,227 5,738,450,910 7,669,479,580 4,959,441,120 State Total Taxable Assessed Assessed Value 412,859,500 487,797,900 538,504,800 593,020,000 615,803,700 650,106,300 707,171,100 73 8,109,300 773,068,200 808,231,100 4,468,462,470 4,565,823,440 5,770,793,860 4,701,208,970 5,421,862,840 6,513,483,280 7,118,834,517 9,130,081,870 11,583,103,260 9,151,948,3 70 Estimated Actual Taxable Value 22,698,462,039 23,564,608,165 24,007,360,964 23,154,987,218 22,248,958,038 25,455,503,949 33,821,697,185 29,739,252,147 36,760,335,781 35,356,229,261 Total Direct Tax Rate 16.804 16.804 16.804 16.804 16.804 16.804 16.804 15.800 15.800 15.800 Assessed Value as a Percentage of Actual Value 19.686 % 19.376 % 24.038 % 20.303 % 24.369 % 25.588 % 21.048 % 30.700 % 31.510 % 25.885 % COUNTY OF WELD STATE OF COLORADO Property Tax Rates Direct and Overlapping Governments Last Ten Years General Total Direct Levy Year Government Road & Bridge Public Welfare Contingent Capital Insurance County 2007 11.487 1.668 1.333 0.619 1.399 0.298 16.804 2008 11.736 1.647 1.293 0.448 1.344 0.336 16.804 2009 11.842 1.613 1.266 1.754 0.329 16.804 2010 11.389 1.498 1.965 0.215 1.415 0.322 16.804 2011 10.479 1.303 1.863 1.491 1.342 0.326 16.804 2012 10.476 1.303 1.864 1.492 1.343 0.326 16.804 2013 11.788 1.639 1.203 0.713 1.176 0.285 16.804 2014 12.797 1.839 0.941 - 0.223 15.800 2015 9.881 1.444 0.843 2.013 1.444 0.175 15.800 2016 10.300 1.837 1.284 0.890 1.266 0.223 15.800 Overlapping Rates Levy Direct City of School Aims Weld Year County Greeley District 6 College Library 2007 16.804 11.274 40.760 6.330 3.261 2008 16.804 11.274 36.922 6.308 3.253 2009 16.804 11.274 36.600 6.323 3.260 2010 16.804 11.274 36.633 6.312 3.255 2011 16.804 11.274 37.104 6.360 3.281 2012 16.804 11.274 37.856 6.355 3.271 2013 16.804 11.274 38.175 6.320 3.261 2014 15.800 11.274 37.880 6.330 3.267 2015 15.800 11.274 36.003 6.325 3.308 2016 15.800 11.274 36.335 6.308 3.271 The basis for the property tax rates is per $1,000 assessed valuation Source: Office of the Weld County Assessor. 148 COUNTY OF WELD STATE OF COLORADO Principal Property Tax Payers Current Year and Nine Years Ago Kerr-McGee Oil & Gas Onshore LP Noble Energy Inc Encana Oil & Gas On Shore LP PDC Energy Inc Bonanza Creek Energy Inc Extraction Oil & Gas LLP Public Service Company of CO (Xcel) DCP Midstream LP Ken McGee Gathering LLc Whiting Oil & Gas Kerr-McGee Rocky Mountain Corp Petroleum Development Corp (PDC) Rocky Mountain Energy Center Petro -Canada Resources (USA) Inc Merit Energy Duke Energy Field Services Source: Weld County Assessor 2016 Percentage of Total County Taxable Taxable Assessed Assessed Value Rank Value $ 1,584,580,240 1 17.31 % 1,097,651,870 2 11.99 % 414,785,300 3 4.53 % 355,983,010 4 3.89 % 275,021,570 5 3.01 % 238,401,360 6 2.60 % 232,083,800 7 2.54 % 195,420,250 8 2.14 % 186,704,400 9 2.04 % 184,679,510 10 2.02 % $ 4,765,311,310 52.07 % 2007 Taxable Assessed Value 628,188,710 136,417,080 Percentage of Total County Taxable Assessed Rank Value 1 14.06 % 3 3.05 % 93,813,600 5 2.10 % 48,205,900 9 1.08 % 538,938,330 125,643,030 80,078,300 78,071,550 60,877,970 36,815,410 $ 1,827,049,880 2 12.06 % 4 2.81 % 6 1.79% 7 1.75% 8 1.36 % 10 0.82 % 40.88 % 149 COUNTY OF WELD STATE OF COLORADO Propety Tax Levies and Collection Current Year and Nine Years Ago Taxes Levied Levy Collect for the Year Year Fiscal Year (1) 2006 2007 70,643,162 2007 2008 75,088,043 2008 2009 76,724,097 2009 2010 96,972,420 2010 2011 78,999,116 2011 2012 91,108,983 2012 2013 109,452,573 2013 2014 119,624,895 2014 2015 144,255,294 2015 2016 183,013,297 Collected within the Fiscal Year of the Levy Tax Percentage Amount (2) of Lew 70,575,408 99.904 % 74,877,199 99.719 % 75,903,359 98.930 96,736,465 99.757 78,833,201 99.790 90,504,925 99.337 109,154,195 99.727 119,187,099 99.634 143,469,905 99.456 181,975,712 99.433 % Source: 1) Office of the Weld County Assessor 2) YTD Treasurer's Tax Distribution for tax years 2004-2010. Receivable Report 3) YTD Treasurer's Tax Distribution for tax years 2004-2010. Receivable Report. Collections in Subsequent Years 3 327,207 167,851 160,617 289,499 181,400 429 802,960 31,521 30,394 Total Collections to Date Tax Percentage Years 3 Years 3 70,902,615 100.367 % 75,045,050 99.943 % 76,063,976 99.140 % 97,025,964 100.055 % 79,014,601 100.020 % 90,505,354 99.337 % 109,957,155 100.461 % 119,218,620 99.660 % 143,500,299 99.477 % 181,975,712 99.433 % Values from 2011 forward taken from the Treasurer's Authority Values from 2011 forward taken from the Treasurer's Authority 150 COUNTY OF WELD STATE OF COLORADO Direct and Overlapping Debt Governmental Activities Debt December 31, 2016 Jurisdiction Cities & Towns Schools Special Districts Total Overlapping Net General Obligation Percentage Amount Bonded Debt Applicable to Applicable to Outstanding Government (1) Government (2) 45,109,281 82.03% 37,002,312 1,287,763,497 53.54% 689,467,937 120,526,867 58.48% 70,481,750 $ 1,453,399,645 $ 796,951,999 Source: Debt outstanding provided by each governmental unit. Note: (1) Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the county. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by residents and businesses of Weld County. This process recognizes that, when considering the county's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. (2) Overlapping debt applicable to the County is figured by prorating each local jurisdiction's debt by the percentage of the jurisdiction's inside and outside the county. 151 COUNTY OF WELD STATE OF COLORADO Legal Debt Margin Information Last Ten Years Legal Debt Margin Calculation for Fiscal Year 2016 Assessed Value, 2016 $ 9,151,948,370 Debt Limit 3% of Assessed Value 274,558,451 Total Bond Debt $0 Installment Purchase Agreements 0 Total Amount of debt applicable to limit 0 Legal Debt Margin $ 274,558,451 Legal Debt Margin Information Last Ten Fiscal Years 2007 2008 2009 2010 Debt limit Total net debt applicable to limit Legal debt margin Total net debt applicable to the limit as a percentage of debt limit Note: $ 134,053,874 136,974,703 173,123,816 141,036,269 $ 134,053,874 $ 136,974,703 $ 173,123,816 $ 141,036,269 0.00 % 0.00 % 0.00 % 0.00 % Debt Limitation: Under Section 30-35-201, Colorado Revised Statutes, 1973, the County may incur indebtedness for general County purposes in an amount not to exceed 3% of assess valuation of all taxable property. 152 2011 2012 2013 2014 2015 2016 162,655,885 195,404,498 213,565,036 273,902,456 347,493,098 274,558,451 $ 162,655,885 $ 195,404,498 $ 213,565,036 $ 273,902,456 $ 347,493,098 $ 274,558,451 0:00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % COUNTY OF WELD STATE OF COLORADO Private Purpose Revenue Bonds December 31, 2016 INDUSTRIAL REVENUE BONDS: ISSUER DEBT REVENUE BOND TYPE OF ISSUE OUTSTANDING OUTSTANDING FACILITY AMOUNT DATE BEGINNING OF YEAR ISSUED RETIRED END OF YEAR GSSLB Association Nursing Home Nursing Home $ 2,020,000 10/98 $780,000 0 $70,000 $710,000 North Range Behavioral Health Office $ 4,500,000 5/07 $2,445,260 0 $158,400 $2,286,860 TOTAL PRIVATE PURPOSE REVENUE BONDS $3,225,260 $0 $228 400 $2,996,860 154 COUNTY OF WELD STATE OF COLORADO Demographic and Economic Statistics Last Ten Years Total Personal Income Per Unemployment Year Population ($ billion) Capita Income Rate 2007 236,908 6.23 26,280 4.63 % 2008 244,515 6.66 27,238 6.30 % 2009 251,220 7.38 27,788 8.16 % 2010 252,825 7.07 28,503 9.80 2011 254,759 6.93 27,186 9.10 % 2012 263,691 7.76 25,233 8.70 % 2013 263,691 8.35 29,986 6.70 % 2014 269,785 8.35 31,657 3.90 % 2015 274,487 10.74 27,047 3.80 % 2016 284,876 10.60 42,787 3.80 % Source: Upstate Colorado in cooperation with University of Northern Colorado and the State of Colorado demographer. 155 COUNTY OF WELD STATE OF COLORADO Principal Employers Current Year and Nine Years Ago 2016 2007 Percentage Percentage of Total County of Total County Employees Rank Employment Employees Rank Employment JBS Swift Beef Company Banner Health (NCMC) Vestas University of Northern Colorado Weld County Government School District 6 State Farm Insurance Companies TeleTech City of Greeley Halliburton Energy Services Inc US Government Star Tek Inc Wal-Mart Total Principal Employers Other Employers Total County Employment Source: Upstate Colorado 4,620 1 3.12 % 3,650 1 3.13 % 3,450 2 2.33 % 2,700 2 2.32 % 2,400 3 1.62 % 1,623 4 1.10 % 1,723 4 1.48 % 1,615 5 1.09 % 1,490 5 1.28 % 1,609 6 1.08 % 2,307 3 1.98 % 1,400 7 0.95 % 1,322 7 1.13 % 830 8 0.56 % 812 9 0.55 % 1,306 8 1.12 % 690 10 0.47 % 1,400 6 1.20 % 906 9 0.78 % 856 10 0.73 % 19,049 12.87% 17,660 15.15 % 128,935 87.13 % 98,926 84.85 % 147,984 100.00% 116,586 100.00 % 156 157 COUNTY OF WELD STATE OF COLORADO Full -Time Equivalent County Government Employees by Function/Program Last Ten Years 2007 2008 2009 2010 2011 2012 Function/Program General government (6) Public safety (1) (5) Public works Health and welfare (2) Culture and recreation Economic assistance (3) Total General Government Business -type activities: Paramedic Service (4) Total primary government 258 269 247 244 251 239 308 352 365 345 351 357 167 165 163 161 161 164 337 357 372 378 368 380 1 1 1 2 2 2 173 148 144 78 73 79 1,244 1,292 1,292 1,208 1,206 1,221 67 74 72 69 69 1,311 1,366 1,364 1,277 1,275 1,221 Source: Weld County Human Resources Notes: (1) A traffic unit was added in 2001 funded by the CDOT Office of Highway Safety Grant and initially required 5 positions. The North Jail Complex was built in 1997 with 160 beds and a staffing level of 75. Phase II added 226 beds in 2004 and increased projected 2005 staffing to 132. Phase III construction in 2006-07 added 374 beds and increased staffing by 42 in 2007. Twelve additional management and support positions were added in 2008. The deferred opening of 122 secure confinement beds prevented further hiring. (2) The demand for welfare and public health care has increased more rapidly with the economic downturn. (3) As of 12/31/2009 Headstart responsibilities were relinquished back to the Federal Agency for operational purposes. (4) As of 05/07/2012 Paramedic Services was transferred by Weld County to Northern Colorado Medical Center Inc. (5) In 2013 the Communications Department brought on employees to operate the Call Center for Weld County. (6) In 2014 the Weld County Commissioners decided to no longer outsource the Information Technology Department. Therefore, employees were added for this department. 158 2013 2014 2015 2016 243 290 287 294 432 436 471 574 179 176 183 195 374 383 403 425 2 2 3 2 89 86 89 94 1,319 1,373 1,436 1,584 1,319 1,373 1,436 1,584 159 COUNTY OF WELD STATE OF COLORADO Operating Indicators by Function/Program Last Ten Years 2007 • 2008 2009 2010 2011 Function/Program General government: Motor vehicle registration Registered voters (1) Number of votes cast (2) Percent of registered voters voting Public safety: Adult arrests Juvenile arrests Average secure jail population E911 Calls Building Permits Valuation (thousands) Public works: Miles of road graveled Snow removal lane miles Grading lane miles Miles of Upgrade -Aggregate Surfaced Roads Culverts (new and repaired) 15" and larger Tons of asphalt laid Tons of gravel crushed Health and welfare: Social Services Caseload Patient contacts Immunizations Culture and recreation: Visitors -Missile Park County Fair Exhibitors Economic assistance: (3) Headstart clients Migrant Headstart clients Business -type activities: Paramedic Services Patients transported (4) 484,412 493,544 478,202 482,841 541,678 88,601 116,269 112,276 145,692 101,085 30,203 106,518 34,027 80,893 42,937 34.1 91.6 30.3 55.5 42.5 1,606 1,122 1,059 1,084 1,795 224 110 98 96 73 628 610 538 570 557 95,524 99,951 95,383 95,866 93,900 2,000 2,571 1,976 2,143 2,316 100,609 120,118 86,794 392,380 126,194 359 312 205 416 419 222,703 94,685 176,786 77,889 89,503 135,779 148,324 152,568 154,602 133,297 34 52 33 36 41 250 252 233 264 254 67,389 67,548 90,664 101,431 86,805 411,582 231,359 282,315 372,709 436,880 15,000 15,500 16,000 20,500 23,017 11,880 11,500 15,000 11,769 8,778 7,165 7,000 7,000 8,159 7,333 595 600 600 500 650 2,326 2,335 2,425 2,383 2,436 562 562 562 266 275 180 8,210 8,866 9,214 9,214 9,470 Source: Various Weld County Department Records Notes: (1) Beginning in 1999 the number of registered voters reflects active voters. (2) Even years represent general elections, odd years coordinated elections. (3) As of 12/31/2009 Headstart responsibilities were relinquished back to the Federal Agency for operational purposes. (4) As of 05/07/2012 Paramedic Services was transferred by Weld County to Northern Colorado Medical Center Inc. 160 2012 2013 2014 2015 2016 537,483 573,537 602,536 636,302 671,545 162,517 134,936 167,306 162,239 184,077 117,121 66,368 92,525 49,683 138,792 72.1 49.2 55.3 30.6 75.4 1,535 970 726 739 1,433 105 44 37 45 108 573 575 577 604 630 100,230 101,000 105,726 114,548 130,442 2,327 2,451 2,674 2,318 2,225 322,183 365,074 782,793 461,167 297,958 482 402 145 328 321 57,474 65,342 75,302 86,064 76,926 157,634 144,036 194,527 167,239 188,838 16 91 87 90 89 222 224 170 137 148 125,668 106,155 147,496 134,936 124,521 270,441 238,395 247,935 219,470 224,115 25,500 30,000 31,400 62,000 71,500 12,727 15,084 24,619 43,518 43,518 4,873 6,333 5,674 5,459 5,964 600 625 550 600 600 2,489 2,468 1,837 1,568 1,758 161 COUNTY OF WELD STATE OF COLORADO Capital Asset Statistics by Function/Program Last Ten Years 2007 2008 2009 2010 2011 Function/Program General government: Building Square Footage 725,723 854,081 860,399 984,052 984,052 Court rooms 16 17 22 22 21 Information Systems Connections 1,292 1,320 1,320 1,320 1,320 Public safety: Jail capacity (beds) Patrol cars Radios and cell phones Public works: Miles of Roads Paved Unpaved Un-maintained Grader sheds Motor graders 386 760 760 760 779 55 55 62 60 60 1,270 1,359 1,179 1,220 1,064 670 684 674 689 696 2,370 2,352 2,331 2,307 2,289 492 490 493 351 354 18 18 18 18 18 30 30 30 30 30 Health and welfare: Alternative fuel vehicles 4 Economic assistance: Headstart sites Business -type activities: Paramedic Services Ambulances (1) 4 5 11 11 11 5 5 11 11 12 12 Source: Weld County Department records and Fixed Asset Inventory (1) As of 05/07/2012 Paramedic Services was transferred by Weld County to Northern Colorado Medical Center Inc. 162 2012 2013 2014 2015 2016 984,052 1,003,846 1,003,846 1,383,120 1,383,120 21 22 22 22 22 1,320 2,537 2,798 2,502 2,495 779 779 779 779 779 62 61 64 65 67 1,035 1,055 1,155 1,393 1,403 717 726 738 737 744 2,262 2,241 2,224 2,217 2,209 355 357 356 356 356 18 18 18 20 20 32 34 35 36 36 7 6 6 6 5 163 COUNTY OF WELD STATE OF COLORADO Insurance in Force December 31, 2016 Name of Company Pol icy Number Policy Period Begins Expires Details of Coverage Safety National SP4054230 12/31/15 12/31/17 Excess Worker's Compensation Casualty Company Colorado Counties (CAPP Casualty and Reference) Property Pool Lexington & Hiscox 20412751 with CAPP One Beacon/ 791 -00 -03 -55 - Atlantic Specialty 0004 with CAPP 1/1/2016 12/31/16 Property Damage, Liability, Crime, Boiler and Machinery, Network Liability Limits Annual Premium Employer's Liability $1,000,000/Accident Worker's Compensation Statutory Limits with County retaining first $750,000 per claim 132,977 Property:$150,000/$500 Deductible Liability: $250,000 Crime: $150,000/$500 deductible Bioler and Machinery: $5,000/$500 deductible Network Security:$ 10,000 01/01/15 01/01/17 Property damage, Property: $100,000,000 Crime; $1,000,000 Excess Automobile, Equipment Liability: $100,000,000 per claim/$150,000 CAPP breakdown deductible 1/1/2016 1/1/2017 Premises and Operations, Products/Completed operations Law enforcement Liability Employee Benefit Liability Public Officials Errors and Omissions Hisox with CAPP UC2I 19117.16 1/1/2016 1/1/20176 Crime(employee dishonesty, robbery, forgery) Illinois union Insurance with CAPP G25660328002 1/1/2016 1/1/2017 Network Security Liability Markel American AGL001136000 Insurance $10,000,000 liability coverage per occurrence County retaining first $250,000 each claim $1,000,000 $1,000,000 per claim 9/1/16 9/1/2017 Each Claim & Aggregate: $1,000,000 Weld County Retirement Plan Fiduciary Liability 576,117 $ 23,000 $ 10,165 164 Single Audit WELD COUNTY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2016 Program Description Department Of Agriculture Passed Through the State Of Colorado Department Of Human Services: State Admin Matching Grant for Supplemental Nutrition Assistance Programs Department Of Justice Congressionally Selected Passed Through the State of Colorado Division Of Criminal Justice: Violence Against Women Formula Grants Total Department Of Justice Department Of Labor Employment Training Administration Passed Through the State Of Colorado Department Of Labor and Employment: Employment Service Cluster Employment Services/Wagner-Peyser Funded Activities Disabled Veterans Out Reach Program (DVOP) Total Employment Service Cluster Reemployment Services & Assessments TAA Case Management WIA Cluster WIA Adult Program WIA Youth Activities WA ADMIN Disaster NEG Total WIA Cluster WIA ADMIN Adult H1B WA Dislocated Worker Formula Grant Total Department Of Labor Training Administration Department Of Transportation Passed Through the State Of Colorado Department Of Transportation: Road Contracts Congestion Mitigation and Air Quality Flood Relief Traffic Safety Safe Traffic Studies Total Department Of Transportation Environmental Protection Agency Passed Through the State Of Colorado Department Of Health: Non Community Ground Water Total Environmental Protection Agency Department Of Health And Human Services Passed Through the State Of Colorado Department Of Local Affairs: Community Services Block Grant Community Services Block Grant Passed Through the State Of Colorado Department Of Health: Public Health Emergency Preparedness Public Health Emergency Preparedness Tuberculosis Control Programs Family Planning Services Immunizations Cluster Immunizations Cooperative Agreements TB Control and Outreach - Refugee Lead Surveillance CO/Public Health Assessment & Planning WiseWoman - Extra Funding Preventative Health Services FEDERAL Federal CFDA # Expenditure 10.561 2,355,810 16.753 137,509 16.588 55,964 193,473 17.207 409,157 17.801 5,250 414,407 17.225 21,900 17.245 4,972 17.258 408,902 17.259 578,885 17.277 135,414 1,123,201 17.268 - 17.278 358,049 1,922,529 20.205 248,902 20.205 1,447,475 20.205 207,473 67,264 50,736 2,021,850 66.468 1,040 1,040 93.569 336,249 269,397 93.069 106,176 93.074 145,244 93.074 8,429 93.217 138,226 93.268 72,623 93.556 1,400 93.753 16,495 93.758 10,000 93.940 4,753 93.977 232,670 165 WELD COUNTY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2016 Program Description Maternal and Child Health Services Block Grant Air Quality Program FDA Tabaco Inspections Focus Groups Wise Woman Women's Wellness Connection Total Passed Through the State Of Colorado Department Of Health: Passed Through the State Of Colorado Department Of Human Services : OAA -Elder abuse OAA-Ombudsman Support OAA-D in Home Support Aging Cluster OAA-B Admin/Support Services OAA-C-1-Congregate Meals Nutrition Services Incentive Programs Total Aging Cluster OAA-E National Caregiver Substance Abuse and Mental Health Programs TANF Cluster Temporary Assistance for Needy Families Child Support Enforcement Low -Income Home Energy Assistance CCDF Cluster Child Care and Development Block Grant Child Care and Development Fund Total CCDF Cluster Guardian Assistance Child Welfare Services Program Foster Care_Title IV -E Adoption Assistance Social Services Block Grant Chafee Foster Care Independence Program Medicaid Assistance Programs Countywide Cost Allocation Automated Data Processing Pass Thru Total Passed Through the State Of Colorado Department Of Human Services: Passed Through the State Of Colorado Dept of Health Care Policy and Finance: Medicaid Assistance Programs Children's Health Insurance Program Total Passed Through the State Of Colorado Dept of Health Care Policy and Finance: FEDERAL Federal CFDA # Expenditure 93.994 97,003 xx.xxx 30,930 xx.xxx 145,967 xx.xxx 100 xx.xxx 11,865 xx.xxx 23,131 1,045,012 93.041 2,144 93.042 7,555 93.043 14,100 93.044 305,486 93.045 442,375 93.053 84,568 832,429 93.052 92,848 93.243 93.558 5,286,159 93.563 2,481,494 93.568 944,671 93.575 1,705,539 93.596 1,592,664 3,298,203 93.090 34,777 93.645 161,341 93.658 4,301,223 93.659 679,027 93.667 1,997,361 93.674 92,760 93.778 2,602,574 93.XXX (3,577) 93.XXX (53,618) 9,811,868 93.778 874,279 93.767 57,191 931,470 Total Department of Health and Human Services 25,353,599 Corporation For National And Community Services Passed Through the Governor's Commission on Community Service AmeriCorps Department Of Homeland Security Passed Through the State Of Colorado Department Of Local Affairs: Emergency Management Performance Hazard Mitigation Total Passed Through the State Of Colorado Dept of Health Care Policy and Finance: 94.006 104,718 97.042 55,000 129,997 184,997 Total Department of Homeland Security 184,997 32,138,016 166 COUNTY OF WELD STATE OF COLORADO Year End December 31, 2016 Notes to the Schedule of Federal Expenditures Note 1 — Basis of Presentation: The accompanying schedule of expenditures of Federal awards, which includes the Federal grant activity of Weld County, is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirement of the U.S. Office of Management and Budget Circular A-133, Audits of States and Local Governments, and Non -Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the Weld County, Colorado's financial statements for the year ended December 31, 2016. Note 2 — Sub -Recipient Weld County, Colorado does not have any significant sub -recipients. Note 3 - Indirect Costs Weld County's federal programs generally do not utilize the 10% deminimus cost rate. 167 ANdERSON OwhI11NEy ••••• A Professional Corporation of Certified Public Accountants Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Board of County Commissioners Weld County, Colorado We have audited in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, each major fund and the aggregate discretely presented component units and remaining fund information of Weld County, Colorado and the related notes to the financial statements, which collectively comprise Weld County, Colorado's basic financial statements as of and for the year ended December 31, 2016, and have issued our report thereon dated June 28, 2017. Our report includes a reference to other auditors who audited the financial statements of the Weld County Housing Authority, as described in our report on the County's financial statements. This report does not include the results of the other auditor's testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the County's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 5801 West 11th Street . Suite 300 (970) 352-7990 Greeley, Colorado 80634-4813 www.awhitney.com 168 Board of County Commissioners Weld County, Colorado Page 2 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. Given these limitations, during our audit we did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether Weld County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. June 28, 2017 169 ANdqsoN WhITNEy A Professional Corporation of Certified Public Accountants Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance Board of County Commissioners Weld County, Colorado Report on Compliance for Each Major Federal Program We have audited the compliance of Weld County, Colorado with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2016. Weld County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. The County's basic financial statements include the operations of the Weld County Housing Authority, a component unit, who received $3,604,921 in Federal awards which is not included in the County's schedule during the year ended December 31, 2016. Our audit, as described below, did not include the operations of the Weld County Housing Authority because those financial statements were audited by other auditors. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Weld County's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. 5801 West 11th Street . Suite 300 (970) 352-7990 Greeley, Colorado 80634-4813 www.awhitney.com 170 Board of County Commissioners Weld County, Colorado Page 2 We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Weld County's compliance. Opinion on Each Major Federal Program In our opinion, Weld County complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31, 2016. Other Matters The results of our auditing procedures disclosed instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as item 2016-001. Our opinion on each major federal program is not modified with respect to these matters. Weld County's responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit Weld County's responses and, accordingly, we express no opinion on the responses. Internal Control Over Compliance Management of Weld County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Weld County's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program in order to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 171 Board of County Commissioners Weld County, Colorado Page 3 Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. June 28, 2017 172 WELD COUNTY, COLORADO SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2016 SUMMARY OF INDEPENDENT AUDITORS' RESULTS ➢ Type of report issued on financial statements Unmodified ➢ Internal control over financial reporting: Material weaknesses identified No Significant deficiencies identified None reported ➢ Noncompliance material to the financial statements noted No D. Internal control over federal awards: Material weaknesses identified No Significant deficiencies identified None reported ➢ Type of report issued on major programs Unmodified ➢ Audit findings disclosed None under 2 CFR 200.516(a). See others below. D. Major programs 93.658 Foster Care 93.575 Child Care Cluster 93.596 93.667 Social Services Block Grant 93.044 Aging Cluster 93.045 93.053 ➢ Dollar threshold between Type A and Type B programs $964,140 ➢ Low -risk auditee Yes FINDINGS RELATED TO FINANCIAL STATEMENTS ➢ None Reported 173 FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS ➢ Finding 2016-001: CFDA 93.044, 93.045 & 93.053 — Aging Cluster Pass -Through Agency: State of Colorado Criteria: Program Income — The Aging Cluster Compliance Supplement indicates that "Service providers are required to provide an opportunity to individuals being served under all Part B and C services programs to make voluntary contributions for services received." Condition: The County method of monitoring this requirement is to require the vendor Meals on Wheels to document and report any program income as part of the grant agreement. Of the three monthly reports from Meals on Wheels (MOW), we noted one instance in June 2016 when program income was reported of $-0- when other information indicates "Area Agency Client Donations" of $7,156. Questioned Costs: None Effect: Program income is not completely and accurately reported to the County and thus cannot be completely monitored by the County. Cause: When the Meal on Wheels grant amount has been fully earned, they do not complete the section of the monthly report to the County that includes program income. Recommendation: We recommend the County ensure program income and contributions received by the vendor are reported to them monthly as required by their agreement to ensure accurate monitoring. We further recommend clarifying the language in the Purchase Service Agreement as to whether MOW retains the program income or gives it to the County. Management's Response: Agree Contact Person: Eva Jewell, Division Head Corrective Action Planned: We will develop a checklist of verifications to be followed by our vendors before submitting invoices, by AAA Staff before authorizing invoices for payment, and by the Fiscal Office before payment of invoice, to verify that the Program Income has been reported on the invoice and has been verified to not create an inappropriate over -reimbursement of vendor costs. The AAA Staff and Fiscal Office portions of this will be implemented immediately (Prior to July 31, 2017). 174 Weld County District Attorney's Victim Witness Assistance Program Michael Rourke District Attorney Robb Miller Assistant District Attorney i Support Staff Latisha Rodriguez Clerical PT Spanish bi-lingual Jan Davenport Notification Clerk Daisy Haro Res titution Clerk Lush bi-1 ingual. JoAnn Holden Director of Victim Services r 1 Fawn Harmon Program Manager ' CVC, Supervise Cty VW l Bailey Wilson Victim Compensation Assistant Crime Victi Compensation PT Victim Witness Assistants Andrea Rios District Court Spanish bi-lin. ual Laurie Hammer District Court Kim Rodriguez 141 County Court Paulina Fix County Court Spanish hi -lingual Erma Portillo District Court Spanish bi-lingual Amanda Henry District Court Gabriela Diaz Juvenile Court Spanish bi-lingual WELD COUNTY GOVERNMENT invites applications for the position of: Victim Witness Assistant - District Attorney An Equal Opportunity Employer SALARY: OPENING DATE: CLOSI:'t!G T DESCRIPTION: $44,313-$56,200 Under limited supervision, this position acts as an advocate for victims, victims' families, and witnesses in order to minimize the negative impact of the criminal justice system. Victim Witness Assistants in the District Attorney's Office have a dual role: to be a Victim Assistant, supporting and educating the victim as they go through the Criminal Justice System, and to assist the Deputy District Attorney in the prosecution of the case by maintaining case management on all witnesses subpoenaed for court hearings. Bilingual in English and Spanish is highly desirable. ESSENTIAL DUTIES To perform this job successfully, an individual must be able to perform AND each essential duty satisfactorily. The requirements listed below are RESPONSIBILITIES: representative of the knowledge, skill, and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. Other duties may be assigned. (any one position may not include all of the duties listed nor do the listed examples include all duties which may be found in positions of this class.) •Provide constitutionally and statutorily mandated direct services to victims of felony and misdemeanor crimes. Initiate contact with victims and witnesses upon review of felony or misdemeanor case summaries, conducts initial needs assessments, provide appropriate community referrals, assist with application for victims' compensation and restitution. Provide education and support to victims, witnesses and families by performing the following services: accompanying victims and/or witnesses to court appearances as needed; educating victims about the criminal justice process and familiarizing them with the courtroom as necessary; responding to questions regarding the Ludicial process and explain various pre-trial procedures; explaining HIV testing to sexual assault victims and providing follow-up support, advising victims regarding HIV test results, and providing appropriate support and follow-up services. •Manage trials and other critical events by scheduling meetings with prosecutors and investigators to discuss victims'/witnesses' needs and issues; contacting all witnesses and advising of trial/critical event status and appearance times; coordinating local and out-of-state transportation and lodging for victims and witnesses; planning pre-trial meetings with victims and prosecutors and attending same as required; preparing victims and witnesses for testimony; corresponding with victims and witnesses regarding travel arrangement and case status; and providing phone contact regarding case status. •Coordinate interviews with all individuals and officials involved in the case, attending interviews as required. •Develop plans of action and provides conflict resolution for situations and/or problems that may arise with victims and/or witnesses to facilitate emotional healing and to enhance the State's ability to effectively prosecute defendants; performs the following services as needed: intervene with employers to explain judicial process and employer's obligations under the law not to penalize employees for testifying, taking steps to educate employers on issues of "re - victimization" and on how to support employees during the healing process; assists victims and/or witnesses in developing a safety plan, including referring to safe houses, coordinating transportation, advising police and DA's regarding threats, tampering and stalking of victims and witnesses; provide a continued plan of counseling and therapy for the victim and/or witness by making referrals to victim service agencies, therapists and support groups. •Serve as liaison among various officials and agencies in the judicial system; mediates differences that arise between witnesses and judicial personnel; educates victims and witnesses regarding legal procedure and encourages them to participate in the judicial process. •Maintain case records and files, collecting and reporting restitution and statistical information. •Perform outreach activities, providing agencies and/or the public with information regarding Victim Witness Assistance Unit and activities offered. •Attend seminars, conferences, workshops, classes, lectures, etc., as appropriate to enhance and maintain knowledge of trends and developments in field; review professional journals, attend association and professional meetings; and otherwise maintain contacts with professionals to facilitate exchange of information. •Locate victims and witnesses as required, and contact victims and witnesses when trial or other court dates are vacated. •Obtain interpreters for victims and witnesses as needed. •Perform other related work as required. QUALIFICATIONS: Education: Bachelor's Degree in Human Services, Criminal Justice, or closely related field. Experience: Experience in crime victim services required. Must have a working knowledge of personal computer. Bilingual in English and Spanish preferred, but not required. OTHER NECESSARY REQUIREMENTS: Working Knowledge in the Following Areas: •Principles, practices, and objectives as related to the criminal justice system and prosecution, crisis intervention techniques, counseling methods, and interviewing techniques in a victim/witness program. •Principles of human behavior. •Record -keeping and reporting procedures. •Routine software and business applications, including but not limited to, word processing, spreadsheets, presentation software, and databases. •Scope and application of laws and regulations pertaining to victim/witness programs. •Considerable knowledge of Victim's Rights Enabling Legislation, Colorado criminal statutes, rules of procedure, criminal justice components and procedures. •Communicate clearly and concisely, both verbally and in writing. •Ability to prepare and/or correct a variety of correspondence and applications. •Ability to communicate effectively with clients from a variety of socioeconomic backgrounds. •Establish and maintain effective working relationships with other County employees, representatives of other agencies and organizations, and members of the community. •Travel to other jurisdictions to participate in special prosecutions or in remote offices as assigned. •Ability to oversee the management of court cases. •Evaluate and apply program policies and procedures. •Effectively respond to conflict situations and people in conflict. •Provide empathetic support to victims and witnesses and extract pertinent information from interviews and reports. •Skill in the use of common office machines, including popular computer based word processing, spreadsheet and file maintenance programs. WELD COUNTY GOVERNMENT invites applicatins for the position of: Victim Witness Clerical District Attorney An Equal Opportunity Employer SALARY: OPENING DATE: CLOSING DATE: DESCRIPTION: $1432 an hour Performs a variety of clerical duties requiring confidentiality and some exercise of independent judgement. General secretarial duties. Bilingual in English and Spanish is highly desirable ESSENTIAL DUTIES AND RESPONSIBILITIES: ® Able to learn legal terminology, complete projects assigned, communicate effectively, and establish and maintain effective working relationships with other employees, victims and witnesses and agencies. ® Answer phone calls made to the DA Office Victim Witness Unit. Provide information to callers when possible and\or identify to whom the caller should speak. ® Assist victims who appear in person at the DA Office Lobby. Provide information when possible and\or identify to whom the victim should speak. Assist Director of Victim Services with the gathering of statistical data for grant reports. ® Skilled in WORD, EXCEL, OUTLOOK, Google Chrome. ® Able to create and update EXCEL documents. Create VRA disposition letters for victims and back up VRA Notification Clerk with VRA letter duties when necessary. ®Able to input and\or retrieve data from ACTION, Court Data Access, WORD and analysis such information when necessary. QUALIFICATIONS: Education: High school graduation or equivalent, college course work helpful. Experience: Two years of office experience. Bilingual in English and Spanish is highly desirable. WELD COUNTY GOVERNMENT invites applications for the position of: Director of Victim Services - District Attorney An Equal Opportunity Employer SALARY: OPENING DATE: CLOSING DATE: DESCRIPTION: $72,508-$91,817 Supervises and administers the personnel, activities, and operations of all programs of the Victim/Witness Assistance Unit within the District Attorney's Office to include victim and witness assistance, witness management, restitution coordination, VALE and Crime Victim Compensation Programs. ESSENTIAL DUTIES AND RESPONSIBILITIES: Exercises direct supervision over professional, technical, and clerical staff of the Victim/Witness Assistance Unit under the general supervision of the Assistant District Attorney. ®Act as a resource or expert in the program including the Victim Rights Amendment. •Develop, implement and maintain goals, objective and priorities of the Victim/Witness Assistance Unit. •Provide technical guidance and technical consulting to collateral agencies about the criminal justice system, victim dynamics, statues relating to crime victims and the Victim Rights Amendment. Coordinate staff training and activities, assign and review staff work. Ensure delivery of consistent level of service in all programs within the Victim/Witness Assistance Unit . • Respond to victim rights complaints. • Provide support to the Victim/Witness Assistants when needed, i.e. victim phone calls, victim assistance in lobby, assistance with victims in court. Perform professional and technical duties of a Victim Witness Assistant as needed on high profile cases. • Evaluate staff performance, approve staff time off, approve monthly timecards, interview candidates for open positions. • Provide yearly budget information to the District Attorney for the Victim Witness Unit. Compile data and records, prepare reports and statistical information for evaluation of present services and planning of needed services •Develop proposals for grant funding, maintain and prepare reports on statistical, programmatic and financial data as required by the funding source. •Act as Administrator to the Victim Assistance and Law Enforcement Board including monitoring revenues and expenditures to ensure financial health of program, liaison with V.A.L.E. funded victim service agencies. • Perform other duties as appropriate or necessary for performance of the job. QUALIFICATIONS: Education: Bachelor's Degree in Human Services, Criminal Justice, Management or closely related field. Experience: Five years of progressively responsible experience in personnel and project management, a victim/witness assistance program, a directly related filed, or in the performance of similar duties and responsibilities, including experience in supervision. Experience in crime victim services required. Must have a working knowledge of personal computer. Bilingual in English and Spanish preferred, but not required. OTHER NECESSARY REQUIREMENTS: Working Knowledge in the Following Areas: •Principles, practices, and objectives as related to the criminal justice system and prosecution, crisis intervention techniques, counseling methods, and interviewing techniques in a victim/witness program. •Principles of human behavior. •Record -keeping and reporting procedures. •Routine software and business applications, including but not limited to, word processing, spreadsheets, presentation software, and databases. • Scope and application of laws and regulations pertaining to victim/witness programs. • Considerable knowledge of Victim's Rights Enabling Legislation, Colorado criminal statutes, rules of procedure, criminal justice components and procedures. • Communicate clearly and concisely, both verbally and in writing. •Ability to prepare and/or correct a variety of correspondence and applications. •Ability to communicate effectively with clients from a variety of socioeconomic backgrounds. • Establish and maintain effective working relationships with other County employees, representatives of other agencies and organizations, and members of the community. • Travel to other jurisdictions to participate in special prosecutions or in remote offices as assigned. •Ability to oversee the management of court cases. •Evaluate and apply program policies and procedures. •Effectively respond to conflict situations and people in conflict. •Provide empathetic support to victims and witnesses and extract pertinent information from interviews and reports. •Skill in the use of common office machines, including popular computer based word processing, spreadsheet and file maintenance programs. O Reputed Time 5t u - _U;t to vier Estlrn!Jed Overtime Hours: u,..z:,: �.>•.r�, dam,.,;, �h.: w e., a O q.c-_. ;.d __ C4 view E.4'A:f-re Go Tw Marts= Sett Service Time MSSnvemern nett n to del: Em Ioyet Federally Negotiated Indirect Cost Rate Agreement Weld County Government does not have a federally negotiated indirect rate Hello