2016 Proposed Budget Presentation Final

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 Revenue forecast – 2016 generally similar to 2015 with moderate increase in property taxes. 2017 – significant decrease in property tax revenues Direction from BOCC: o Maintain operating budget o Any requested increases need full and detailed justification o No new capital projects except for repairs and scheduled replacement and BOCC priorities o Complete prior years capital projects in 2016 o Personnel vacancies open for longer than a year to be reviewed o Total Rewards was determined in July and is incorporated in budget 2016 Proposed Budget

Proposed Revenues Total $105,861,863 Net of interfund transfers - $102,473,863 (used in analysis) Increase of $2.4m, +2% over 2015 amended budget Increase of $4.2m, +4% over 2015 estimatedProposed Expenditures Total $125,501,654 Net of interfund transfers - $122,113,654 Decrease of $2.8m, -2% from 2015 amended budgetNet Total ($19,639,791) Includes operating, capital and discretionary expenditures 2016 Proposed Budget

2016 Proposed Budget

Revenue by Source 2015 Amended 2015 2016 Proposed Variance 2015 Variance 2015 % % estimateTaxes Budget Estimated Budget v 2016 budget 6%Intergovernmental v 2016 budget 2%Charges for Services 56,930,550 56,805,095 60,022,023 3,091,473 5%Contributions 5% 3,216,928 14%Fines and Forfeitures 0%Investment Earnings 30,653,540 28,705,635 29,407,853 (1,245,687) -4% 702,218 -12%Licenses and Permits 22%Miscellaneous Revenue 9,264,305 9,315,934 9,740,059 475,754 5% 424,125 -14%Total Revenues 891,415 987,343 1,120,675 229,260 26% 133,332 4% 114,000 111,500 111,000 (3,000) -3% (500) 918,289 807,844 711,346 (206,943) -23% (96,498) 220,000 181,000 220,000 0 0% 39,000 1,106,343 1,331,599 1,140,907 34,564 3% (190,692) 100,098,442 98,245,950 102,473,863 2,375,421 2.4% 4,227,9132016 Proposed Budget

Intergovernmental Charges for 29% Services 9% Contributions 1% Taxes Investment 59% Earnings 1%Fines and forfeitures, and licenses andpermits, account for less than 1%. Miscellaneous Revenue 1%2016 Proposed Budget

Tax Revenue % by Type 2016Taxes 2015 2016 Variance % Sales SOT Property Amended Proposed 17% 4% Budget Budget Other 1% 43,426,871 46,574,022 3,147,151 7% Property 78%Sales 10,052,679 10,000,001 (52,678) -1% Specific 2,702,000 2,702,000 0 0% 2015 v. 2016 Budget Tax RevenueOwnership 50,000,000Other 749,000 746,000 (3,000) 0% 40,000,000 30,000,000Total Taxes 56,930,550 60,022,023 3,091,473 5% 20,000,000 10,000,000 0 Property Sales SOT Other 2015 Amended Budget 2016 Proposed Budget 2016 Proposed Budget

Intergovernmental 2015 2016 Variance % Intergovernmental Revenues %Revenues by Source Amended Proposed 2015 v 2016 by Source 2016 Budget Budget Federal RevenueFederal Grants 17,895,621 16,894,829 (1,000,792) -6% Sharing 9%Federal Revenue 3,260,000 2,750,000 (510,000) -16% StateSharing Grants 10%State Grants 2,769,452 3,038,837 269,385 10% Federal Grants State 58% Revenue SharingState Revenue 6,051,700 6,134,632 82,932 1%Sharing 21%Local Grants 676,767 589,555 (87,212) -13%Total 30,653,540 29,407,853 (1,245,687) -4% Local Grants 2% 2016 Proposed Budget

Budget Types of revenue $ Amount 2015 Revenues % by Budget TypeOperating Taxes, PILT, charges/fees for 100,345,002 services, operating grants (esp. DHS and Public Health), 983,590 Operating investment earnings 1,145,271 98% 102,473,863 Capital 1%Capital Grants and contributions tied to specific projectsDiscretionary Event revenues, sales tax for grants (Human Services) Discretionary 1%Total 2016 Proposed Budget

2016 Proposed Budget

Expenditures 2015 2016 Variance % Expenditures by Use % 2016 Budget Budget BudgetWages and Benefits 41,053,736 43,778,376 2,724,640 7%Professional & Tech Svcs 13,517,530 13,724,370 206,840 Property/Capital Assets 2% 22%Other Purchased Services 5,597,408 5,628,678 31,270 Wages and 1% Benefits 36%Purch Property Services 2,091,421 2,111,024 19,603 1% Other Expenses ProfessionalSupplies 5,499,113 5,509,403 10,290 0% Other & Tech Svcs 20% Purchased 11% ServicesOther Expenses 27,023,805 24,528,539 (2,495,266) -9% 5%Property/Capital Assets 30,164,767 26,833,264 (3,331,503) -11% Supplies Purch 4% Property ServicesTotal 124,947,780 122,113,654 (2,834,126) -2% 2% 2016 Proposed Budget

Expenditures 2015 2016 Variance % Expenditures by Function % Budget BudgetCapital Expenditures Solid WasteCulture and RecreationGeneral Government 11,480,544 8,648,452 (2,832,092) -25% Disposal Capital Culture andHealth and Welfare 5% Expenditures RecreationIntergovernmentalServices 1,621,784 1,655,097 33,313 2% 7% 1%Public SafetyPublic Works 25,505,194 25,181,059 (324,135) -1% Public WorksSolid Waste Disposal 23%Total 25,523,661 25,758,641 234,980 1% General Government 2,085,488 2,771,024 685,536 33% 21% 24,299,885 24,663,383 363,498 1% Health and Welfare 31,646,247 27,849,659 (3,796,588) -12% Public Safety 21% 20% 2,784,977 5,586,339 2,801,362 101% Intergovern mental 124,947,780 122,113,654 (2,834,126) -2% Services 2%2016 Proposed Budget

Fund 2015 Budget 2016 Budget Variance %100 General 49,992,764 49,878,308 (114,456) 0%119 Public Health 3,270,473 3,477,239 206,766 6%120 Road and Bridge 384,961 2%121 Human Services 23,694,758 24,079,719 (2,247) 0%123 Community Events 21,920,059 21,917,812 13,271 2%124 Conservation Trust -119%125 Emergency Reserve 591,511 604,782 (226,322)126 Airport 416,322 190,000 0 -127 Clerk & Recorder EFTF -209%128 Traffic Impact 0 0 (4,011,499)129 Livestock Auction 5,929,812 1,918,313 (1,900) -11%130 Commissary 0 -133 Retirement 19,000 17,100 0135 Oil & Gas Mitigation 0 0 (8,550) 0%136 Garfield County Grant 97,018 -12%150 Capital Expenditures 453,000 453,000 175,923187 Traveler's Highland PID 78,550 70,000 0 6%200 Solid Waste Disposal 18%210 Motor Pool 1,402,173 1,499,191 (2,832,092)Total 824,077 1,000,000 0 - 0 -33% 2016 Proposed Budget 0 2,798,480 11,480,544 8,648,452 686,521 0% 32,440 50% 32,440 (2,834,126) 25% 2,767,567 5,566,047 -2% 2,074,730 2,761,251 124,947,780 122,113,654 *Does not include interfund transfers

Office/Department 2015 Budget 2016 Budget Variance %00 General 83,068 298,407 215,339 259%01 BOCC 6,002,847 4,861,806 (1,141,041) -19%02 Assessor 2,079,520 2,024,51403 Clerk & Recorder 1,653,373 1,823,361 (55,006) -3%04 Treasurer 169,988 10%05 Sheriff 918,051 795,306 (122,745) -13%06 Coroner 19,026,945 18,896,152 (130,793) -1%07 Surveyor 19%08 County Attorney 421,757 500,120 78,36309 County Manager 50,452 50,928 476 1%10 Finance 0%11 Human Resources 1,365,612 1,414,283 48,671 1%12 Information Technology 690,770 700,034 9,264 1%13 Procurement 951,823 960,055 8,232 6%14 Oil and Gas 567,224 603,964 9%15 Public Works and Facilities 36,740 31%16 Criminal Justice Services 1,522,931 1,658,996 136,065 -1%17 Community Development 406,495 532,817 126,322 7%31 Communications 458,331 452,667 (5,664) 11%40 Public Trustee 266,236 -5%95 Fund Administration 3,800,820 4,067,056 245,622 0%100 General Fund 2,230,568 2,476,190 (75,583) 1,567,404 1,491,821 - 2,222 1% 451,221 453,443 33,803 0% 0 33,803 39,033 (114,456) 5,743,552 5,782,585 49,992,764 49,878,3082016 Proposed Budget *Does not include interfund transfers

Budget Uses $ Amount % change from Expenditures by Budget Type % 2015Operating Ongoing day-to-day 91,600,396 +2% Operating CapitalCapital operations of all 26,534,333 -12% 75% 22% County government, -21% including maintenance 3,978,925 of facilities, roads and bridges, etc. New (purchase or construction of) or improved infrastructure, facilities, equipment Grants to non-county Discretionary 3%Discretionary organizations, community eventsTotal 122,113,654 -2% 2016 Proposed Budget

Budget Type Revenues Expenditures NetOperating 8,744,606Capital $ 100,345,002 91,600,396Discretionary (25,550,743)Total 983,590 26,534,333 (2,833,654) 1,145,271 3,978,925 (19,639,791) $ 102,473,863 122,113,654 The proposed operating budget is balanced $8.7m in additional revenues for capital and discretionary expenditures are available for a complete balanced budget Proposed budget draws down on fund balance by $19.6m 2016 Proposed Budget

2016 Proposed Budget

Personnel budget is $43,778,376• increase of 6% over 2015 amended budget• 35% of total expendituresIncludes: 2.95% annual pay increase (budgeted for full year) 2.75% annual increase in health insurance (budgeted for full year) 1% equity adjustment budgeted in 100.00 General 5 new positions for Human Services (portion paid with federal funds) Other changes in headcount level out between departments and offices 2016 Proposed Budget

2015 Budget 2016 Budget Variance % 2016 Proposed Personnel Budget %Salaries and Wages 27,484,105 29,455,714 1,971,609 7% Disability 5,738 4% 0%Disability 131,098 136,836 469,777 5% Salaries and WagesHealth Insurance 9,219,525 9,689,302 28,817 7% 67% 10,500 50%Medicare taxes 398,212 427,029 94,941 6% HealthOther employee Insurancebenefits 10,500 21,000 123,070 7%Retirement 39,715 5% 22%contributions 1,370,576 1,465,517Social security 2,734,167 6%contributions 1,700,181 1,823,251Workers compensation 720,012 759,727 MedicareTotal taxes Workers 1% compensation Other 41,034,209 43,778,376 2% Social Retirement security contributio employee contributio benefits ns ns 4% 0% 4%2016 Proposed Budget

 Headcount at 512, increase of 5 over 2015 amended budget 16 positions were added, 11 positions were eliminated Headcount – Five Year Trend515 2013 2014 2015 2016510505500495490485480475470 20122016 Proposed Budget

Office/Department 2015 2016 Change Solid Waste Motor PoolBOCC 3 3 0 Disposal 3Assessor 8 1%Clerk & Recorder 20 19.33 -0.67 2%Treasurer 23 23.33 0.33Sheriff -1.67 Public Works GeneralCoroner 9 7.33 69 GovernmentSurveyor 144 142 -2 13%County Attorney 0 118County Manager 6 6 0 23%Finance 1 1 0Human Resources 11 11 0 Health and Welfare Public SafetyInformation Technology 4 4 0 144 170Procurement 9 9 0 28% 33%Public Works & Facilities 5 5 0Criminal Justice 10 10 1Community Development 4 5 2Communications 14 16 2Public Health 20 22 0Road & Bridge 15 15 0Human Services 4 4 -1Community Events 33 32 1Airport 47 48 5Solid Waste Disposal 107 112 0Motor Pool 1 1 0Total 5 5 0 8 8 -1 4 3 5 507 5122016 Proposed Budget

2016 Proposed Budget

Total revenues for capital purposes only - $983,590Total proposed expenditures - $26,534,333Fund 2016 Capital 2016 Capital Net Change from % Capital Road andRoad and Bridge Revenues Expenditures 10,470,000 2015 Change Expenditures BridgeAirport 150,000 40%Solid Waste Disposal 75,000 10,620,000 943,211 (4,718,000) -31% 32%Motor Pool 500,000 1,018,211 3,843,500 (1,874,769) -67%Conservation Trust 60,000 4,343,500 1,662,000 193%Capital Expenditures 190,090 1,722,000 2,531,300 100%Human Services 0 190,000 (90) 832,000 -100%Total 8,500 8,512,122 8,512,122 76,000 108% 983,590 128,500 120,000 4,416,618 - 26,534,333 25,550,743 120,000 6% 1,383,149 Motor Solid Airport Pool Waste 4% 7% Dispos al 16%2016 Proposed Budget

Infrastructure 2016 BudgetBattlement Mesa Drainage 500,000CR100 Catherine Store Bridge 1,500,000CR113 Cattle Creek Intersectn Const 2,000,000CR151 Bridge Replacement at CR150 2,500,000CR306 Spring Creek Rd. 1,400,000CR352 Realignment engineering and ROW acquisitionI70 Exit 95/Mamm Creek Design and ROW acquisition 400,000 600,000Heavy Equipment 920,0004 dump truck replacements 275,000Grader replacement 150,000Heavy truck tractor replacement2016 Proposed Budget

Airport Solid Waste DisposalEntrance upgrade $639,160 • Monofill/solidification basin $3,000,000Monument sign $125,000 • Methane mitigation $200,000Heavy equipment $186,500 • Engineering $250,000 • Wood grinder $600,000 • Dump truck - $100,000Motor Pool• Rifle shop remodel/CNG upgrade• Road and Bridge crew truck replacement $62,000• CJS van replacement $45,000• Comm Dev truck replacement $45,000• Sheriff’s Office replacement vehicles $222,000• Sheriff’s Office vehicle upgrades $103,000 2016 Proposed Budget

Office/Dept. Type Item $ AmountSheriff’s Office Computer Equipment Finger Print Machines 60,000Sheriff’s Office Computer Equipment Key Card Reader Upgrade 150,000Sheriff’s Office Computer Equipment Server Farm Hardware upgrade 115,000Coroner FF&E Furniture & Fixtures for permanent Coroner's Facility 200,000 Annual Computer Equipment Replacement 150,000Information Technology Computer Equipment GIS cooperative LiDAR project 125,000Information Technology Intangibles Pictometry Hi-Resolution Oblique Aerial ImageryInformation Technology Intangibles Pictometry 20% penalty if withdrawal after first flight/2nd pymt 75,787Information Technology Intangibles Purchase CDOT Property 378,934 Howard Street Parking Lot 170,000Facilities Land Raze Petre Building and build parking lot 600,000PW & Fac Land Improvements 8th & Pitkin Building - Engineering & Design 575,000PW & Fac Land Improvements Coroner Permanent Facility 250,000PW & Fac Building GWS Judicial Center Engineering & Design 750,000PW & Fac Building 1,000,000PW & Fac Building 2016 Proposed Budget

Office/Dept. Type Item $ AmountFacilities Building GWS Parking Structure Engineering & Design 250,000Facilities Building Vegetation Management Building 350,000Facilities 810 Pitkin Basement Remodel 130,000Facilities Building Improvements CDOT Property & Building Improvements 250,000Facilities Building Improvements Courthouse Remodel Sequencing Design 200,000 Building Improvements Rifle Admin Building Furniture and Fixtures 500,000Facilities FF&E Rifle City Trail 600,000Fairgrounds Fairgrounds Fuel Farm Relocation 200,000Fairgrounds Land Improvements Purchase of Sound Tower 100,000Fairgrounds Land Improvements Remodel of Sound System 100,000Fairgrounds Building Improvements Video Scoreboards 100,000Fairgrounds Building Improvements Tractor 100,000Fairgrounds Building Improvements Relocation of the Anvil Points Communication Tower 500,000Remote Comm Heavy Equipment Land Improvements2016 Proposed Budget

2016 Proposed Budget

In order to ensure adequate fund balances for the operation ofeach fund the following transfers are included in the proposedbudget:Fund Revenue Expenses Net100 General Fund 3,238,000119 Public Health Fund 150,000 (3,088,000)123 Community Events Fund 1,500,000 150,000 1,500,000126 Airport Fund 3,388,000 500,000129 Livestock Auction Fund 500,000 1,000,000200 Solid Waste Disposal Fund 1,000,000 0Net 88,000 150,000 0 88,000 3,388,0002016 Proposed Budget

In order to provide adequate revenue for each fund’s proposedexpenditures, allocations for property tax in 2016 are proposed asfollows:FUND $ AMOUNT % MILLGENERAL FUND 28,816,738 61.92 8.4550ROAD & BRIDGE FUND 5,112,372 10.98 1.5000HUMAN SERVICES FUND 4,260,310 1.2500CAPITAL FUND 6,816,496 9.15 2.0000RETIREMENT FUND 1,533,712 14.65 0.4500TOTAL 13.6550 46,539,628 3.30 100.002016 Proposed Budget

150,000,000 130,306,820100,000,000 105,377,364 111,206,31350,000,000 - YE 2014 Revenues Expenditures YE 2015(50,000,000)(100,000,000) (124,477,871)(150,000,000)2016 Proposed Budget *includes interfund transfers

150,000,000 111,206,313 105,861,863100,000,000 91,566,52250,000,000 - YE 2015 Revenues Expenditures YE 2016(50,000,000) (100,000,000) (125,501,654) (150,000,000) *includes interfund transfers2016 Proposed Budget

$160,000,000 133,964,975 130,306,820$140,000,000$120,000,000 121,722,416$100,000,000 111,206,313 $80,000,000 $60,000,000 91,566,522 $40,000,000 $20,000,000 $0 Actual 2012 Actual 2013 Actual 2014 Estimated 2015 Projected 20162016 Proposed Budget

GENERAL FUND 31,092,469 Fund Balances %PUBLIC HEALTH FUND 2,332,560ROAD & BRIDGE FUND CAPITAL SOLID WASTE MOTOR POOLHUMAN SERVICES FUND 13,862,508 EXPENDITURES DISPOSAL FUND FUNDCOMMUNITY EVENTS FUND 17,169,412 3%CONSERVATION TRUST FUND FUND 1%EMERGENCY RESERVE FUND 836,886 2%AIRPORT FUND 21,378CLERK & RECORDER EFTF FUND RETIREMENT FUND OIL & GAS GENERAL FUNDTRAFFIC STUDY FUND 3,018,434 3% MITIGATION FUND 34%LIVESTOCK AUCTION FUND 1,205,599COMMISSARY FUND AIRPORT FUND 15% ROAD & BRIDGERETIREMENT FUND 29,292 1% FUNDOIL & GAS MITIGATION FUND 28,453 HUMAN SERVICES 15%GARFIELD COUNTY GRANT FUND 42,300 EMERGENCY FUNDCAPITAL EXPENDITURES FUND 11,083 RESERVE FUND 19%TRAVELER'S HIGHLAND PID 2,840,203SOLID WASTE DISPOSAL FUND 13,573,581 3% PUBLIC HEALTHMOTOR POOL FUND 99,925 FUNDFUND TOTALS 1,414,313 COMMUNITY 3% 44,357 EVENTS FUND 1,025,599 2,918,170 1% 91,566,522 The following funds account for less than 1% of the total: Travelers Highland PID,2016 Proposed Budget Clerk & Recorder EFTF, Livestock Auction, Traffic Study, Conservation Trust, Garfield County Grant, Commissary.

2016 Proposed Budget

 4% revenue increase over 2015 estimated (largelyproperty taxes) Decrease in expenditures of $2.8m, 2%, from 2015 budget– (largely airport capital) Personnel costs and headcount increase (DHS – federallyfunded) Balanced operating budget Capital and discretionary items funded from excessoperating revenues and draw down of fund balance Year end 2015 estimated fund balance at $111m Proposed budget ends 2016 with $91 million in fundbalance 2016 Proposed Budget