10-3-17-garfield-county-proposed-budget-2018-slider

Photo by Linda Morcom (former Garfield County  employee)2018 Proposed Budget Garfield County, Colorado October 2, 2017

Budget Direction Balanced operating budget Any requested increases need full and detailed justification Look for efficiencies and savings to absorb cost increases Include merit increases for employees Headcount will require justification to fill all vacancies Capital projects will be reviewed during public hearings and prioritized

Proposed Budget Overview Proposed Revenues  Proposed Expenditures Total $88,589,877  Total $105,757,510 Net of interfund transfers $85,236,342  Net of interfund transfers $102,403,975 Decrease of $2.6M  (3%) from 2017 Adopted Budget  Increase of $344K (0.3%) from 2017 Adopted Budget Decrease of $14.4M (14%) from 2016 Actuals  Increase of $7.5M (8%) from 2016 Actuals  Net  Total ($17,167,633)  Includes operating, capital and discretionary

Proposed Budget Comparison120.0100.080.060.0 Revenues Expenditures40.020.0.0 2017 Estimated 2018 Proposed 2016 ActualsRevenues 2016 Actuals  2017 Estimated  2018 Proposed Expenditures 103,029,509  86,893,434  88,589,877 Revenues Less Expenses 98,202,149  100,622,852  105,757,510  4,827,359  (13,729,418) (17,167,633)

Operating Budget Cost of ongoing day‐to‐day operations of all County government, including  maintenance of facilities, roads and bridges, etc. Does not include capital  expenditures, large asphalt paving projects or discretionary items such as grants. 49.9% Revenues 2018 Proposed  Expenditures 83,203,004 50.1% Revenues Less Expenses 83,028,145 174,859Revenues Expenses

REVENUES

Total Revenues by SourceMiscellaneous Revenue Investment Earnings Fines and Forfeitures 0.2%5.2% 2.2% Licenses and Permits 0.2%Charges for Services Taxes Revenues by Source 2018 Proposed 11.8% 48.0% Taxes                   42,530,327 Intergovernmental                   28,792,492 Intergovernmental Charges for Services                   10,447,378 32.5% Miscellaneous Revenue                      4,624,032 Investment Earnings                      1,919,148 Fines and Forfeitures                         135,000 Licenses and Permits                         134,000 Contributions                              7,500 Total $                88,589,877

Total Revenues by FundFUND 2016 Actuals 2017 Estimated 2018 Proposed100 ‐ General $                                53,487,334 $                                        42,413,556 $                               45,448,864119 ‐ Public Health  $                                  3,647,171 $                                          3,498,415 $                                 2,903,822120 ‐ Road and Bridge $                                12,474,099 $                                          6,879,283 $                                 7,115,600121 ‐ Human Services $                                21,140,982 $                                        18,769,158 $                               17,371,966123 ‐ Community Events $                                      792,206 $                                              774,200 $                                     781,900124 ‐ Conservation Trust $                                      230,496 $                                              200,150 $                                     200,150125 ‐ Emergency Reserve $                                               ‐ $                                                       ‐ $                                     500,000126 ‐ Airport $                                  1,848,632 $                                          2,486,874 $                                 1,883,618127 ‐ Clerk & Recorder EFTF $                                        14,100 $                                                13,020 $                                       14,015128 ‐ Traffic Impact $                                        52,606 $                                              178,030 $                                     165,023129 ‐ Livestock Auction $                                      590,308 $                                              603,000 $                                     603,000130 ‐ Commissary $                                      121,465 $                                                99,000 $                                     104,000133 ‐ Retirement $                                  1,652,702 $                                          1,590,897 $                                 1,558,011135 ‐ Oil & Gas Mitigation $                                               ‐ $                                          1,263,391 $                                              ‐136 ‐ Garfield County Grant $                                      136,973 $                                                43,639 $                                              ‐150 ‐ Capital Expenditures $                                  3,221,984 $                                          5,002,567 $                                 6,363,710187 ‐ Traveler's Highland PID $                                        33,304 $                                                27,000 $                                       25,000200 ‐ Solid Waste Disposal $                                  1,866,916 $                                          1,628,000 $                                 1,723,000210 ‐ Motor Pool $                                  1,718,232 $                                          1,423,254 $                                 1,828,198Grand Total $                              103,029,509 $                                        86,893,434 $                               88,589,877

Total Revenues by Function Solid Waste Disposal, 2% Intergovernmental, Culture & Recreation, 2% 2% Public Safety, 3% Revenues by Function 2018 Proposed General Government                                   44,505,077Capital Expenditures, 7% Health & Welfare                                   20,275,788 Public Works                                      9,474,766Public Works, 11% General  Capital Expenditures                                      6,363,710 Government, 50% Public Safety                                      2,840,000 Health & Welfare,  Culture & Recreation                                      1,579,338 23% Solid Waste Disposal                                      1,723,000 Intergovernmental                                      1,828,198 TOTAL $                                88,589,877

Tax Revenues by SourceSpecific Ownership Tax Other 5% 1%Sales Tax Tax Revenue by Source 2018 Proposed 24% Property Tax                   29,753,327 Sales Tax                   10,000,000 Specific Ownership Tax                     2  ,262,000 Other                         515,000 TOTAL $                42,530,327 Property Tax 70%

Intergovernmental Revenues by Source Local Grants Intergovernmental 2018 Proposed 2% Federal Grants                   18,021,690 State Grants                   10,208,178State Grants Local Grants                         562,624 35% Total  $                28,792,492 Federal Grants 63%

EXPENDITURES

Total Expenditures by Use Property Services Expenses by Use 2018 Proposed 2.1% Wages                   30,065,658 Supplies 4.7% Wages Employee Benefits                   15,221,131 28.4% Other Services Other Expenses                   25,173,180 4.8% Professional & Technical                    11,785,663Property/Capital  Assets Property/Capital Assets                   11,301,419 10.7% Other Services                     5,041,393 Professional &  Supplies                     4,954,236Technical Services Property Services                     2,214,830 11.1% Total $             105,757,510 Employee Benefits 14.4%Other Expenses 23.8%

Total Expenditures by FundFUND 2016 Actuals 2017 Estimated 2018 Proposed100 ‐ General                   47,595,630                   50,539,154                   53,488,961119 ‐ Public Health                      3,376,371                     3,326,712                     3,577,365120 ‐ Road and Bridge                   13,165,166                   11,539,211                   13,837,954121 ‐ Human Services                   18,718,562                   18,678,581                   20,167,641123 ‐ Community Events                         605,672                         653,666                         675,353124 ‐ Conservation Trust                         279,985                         437,838                         192,000125 ‐ Emergency Reserve                                  ‐                                 ‐                          500,000126 ‐ Airport                     1,836,446                     2,098,346                     2,861,073127 ‐ Clerk & Recorder EFTF                             8,928                           10,000                           19,500128 ‐ Traffic Impact                                 933                           83,877                                  ‐129 ‐ Livestock Auction                        5  87,390                         603,000                         603,000130 ‐ Commissary                         118,087                           92,000                         100,000133 ‐ Retirement                     1,306,356                     1,159,570                     1,253,039135 ‐ Oil & Gas Mitigation                     2,453,024                     1,113,903                                  ‐136 ‐ Garfield County Grant                         115,965                                  ‐                                 ‐ 150 ‐ Capital Expenditures                     5,646,466                     7,406,393                     4,824,059187 ‐ Traveler's Highland PID                             2,341                           40,000                           27,440200 ‐ Solid Waste Disposal                     1,216,313                     1,545,417                     2,007,877210 ‐ Motor Pool                     1,168,514                     1,295,184                     1,622,248Grand Total $               98,202,149 $             100,622,852 $             105,757,510

Total Expenditures by Fund Other Motor Pool  120,000,000 Solid Waste Disposal Airport  100,000,000 Public Health Capital Expenditures  80,000,000 Road and Bridge Human Services  60,000,000 General  40,000,000  20,000,000  ‐ 2018 Proposed

Total Expenditures by Function Solid Waste Disposal, 2% Intergovernmental,  Culture & Recreation, 2% 2%Capital Expenditures, 5% Expenditures by Function 2018 Proposed General  General Government                                  28,478,075 Government, 27% Public Safety                                  24,953,042 Health & Welfare                                  23,841,725Public Works, 17% Public Works                                  17,763,122 Capital Expenditures                                     4,824,059 Culture & Recreation                                     2,231,039 Solid Waste Disposal                                    2  ,033,937 Intergovernmental                                     1,632,511 $                             105,757,510Health & Welfare,  Public Safety, 24% 23%

PERSONNEL BUDGET

Personnel Budget Summary 2018 personnel budget is $45,287,477  Decrease of 0.2% over 2017 Adopted Budget  42.8% of total operating expenditures  Includes  2.5% merit increase  8.5% health insurance increase  0.5% equity adjustment   $45,000 for Wellness Program  Decrease of 1 additional headcount  Includes ($1.3M) hiring lag adjustment for wages, benefits, taxes, and health insurance

Personnel Budget Summary Workers Compensation Medicare Disability OtherRetirement 1.5% 1.0% 0.3% 0.1% 3.4% Category 2018 Proposed Social Security Wages                   30,066,195 4.1% Health Insurance                   10,509,669 Social Security                      1,873,185Health Insurance Retirement                      1,527,072 23.2% Workers Compensation                         672,884 Medicare                         436,044 Disability                         145,425 Other                            57,003 TOTAL $                45,287,477 Wages 66.4%

Headcount 515 total employees (includes 9 part time and seasonal)

Headcount by FunctionSolid Waste Disposal Motor Pool Culture and Recreation 1.7% 0.6% 1.4%Public Works General  12.0% Government 22.7%Health and  Public Safety Welfare 33.6% 28.0%

CAPITAL BUDGET

Capital Expenditures by TypeComputers/Computer  Furniture, Fixtures,  Category 2018 Proposed Equipment/Software Other Infrastructure 4,600,000 1% Buildings/Building Improvements 3,716,561 5% Machinery/Heavy Equipment 2,557,368 Infrastructure Land Improvements 1,672,038 Vehicles 33% Vehicles 780,000 5% Computers/Computer Equipment/Software 689,500 Furniture, Fixtures, Other 87,000 Land  TOTALImprovements $                14,102,467 12%Machinery/Heavy  Equipment 18% Buildings/Building  Improvements 26%

Capital Expenditures by Fund Solid Waste Disposal Fund Capital Expenditures by Fund 2018 Proposed 5% Road and Bridge Fund 5,965,000 Capital Fund 4,743,501Motor Pool Fund Airport Fund 1,898,966 6% Motor Pool Fund 795,000 Solid Waste Disposal Fund 700,000Airport Fund Road and Bridge  TOTAL 13% Fund $                14,102,467 42% Capital Fund 34%

Capital Expenditure HighlightsDepartment Project Category 2018 ProposedAirport Fog Seal RWY/TWY/Ramp Land Improvements                 704,145Airport Snow Removal Equipment Facility  Buildings             1  ,000,000Solid Waste Disposal Move and Replace Scale House Buildings                 500,000Road and Bridge (1) Dozer Replacement Heavy Equipment                 275,000Road and Bridge (1) Loader Replacement  Heavy Equipment                 250,000Road and Bridge (2) Tandem Plow Truck Replacement Heavy Equipment                 500,000Road and Bridge (1) Track hoe Replacement Heavy Equipment                 250,000Road and Bridge Battlement Mesa Drainages Infrastructure                 500,000Road and Bridge CR 207 Carr Creek Arch Culvert Infrastructure                 475,000Road and Bridge Fairgrounds Arch Culvert Infrastructure                 350,000Road and Bridge Various Asphalt Paving Projects Infrastructure              3,220,000Motor Pool (1) Expedition Replacement ‐ Criminal Justice Vehicles                    40,000Motor Pool (1) Pickup Truck 1/2 Ton Longbed With Topper ‐ Coroner Vehicles                    50,000Motor Pool (2) Crew Truck Replacement ‐ Road and Bridge Vehicles                 130,000Motor Pool (8) Pickup Truck Replacements ‐ Sheriff Vehicles                 360,000Motor Pool (8) Uplifting Tahoes ‐ Sheriff Vehicles                 200,000Facilities Renovate River Bridge and Coroner Building Building Improvements                 500,000Facilities Replace GWS Admin Building HVAC System Building Improvements                 250,000Facilities Replace GWS Courthouse/SO Pavement Parking Lot Building Improvements                 300,000

Capital Expenditure Highlights (continued)Department Project Category 2018 Proposed Building Improvements                    20,000Fairgrounds LED Lighting Indoor Arena & Offices Building Improvements                 200,000 Building Improvements                 200,000Fairgrounds LED Lighting for Outdoor Arena Building Improvements                    40,000 Building Improvements                    30,000Fairgrounds Pedestrian bridge across Rifle Creek Building Improvements                 100,000 Building Improvements                 100,000Fairgrounds North Hall Window Replacement Building Improvements                    80,000 Building Improvements                    25,000Fairgrounds Add Canopy to South Hall Building Improvements                    50,000 Land Improvements                    10,000Fairgrounds Add Two Announcer's Booths to Indoor Arena Land Improvements                    25,000 Machinery and Equipment                 250,000Fairgrounds Reconstruct Floor for CSU Extension Office Machinery and Equipment                 150,000 Machinery and Equipment                   4  0,000Fairgrounds Replace Indoor Arena Doors Buildings                 300,000 Land Improvements                 200,000Fairgrounds Replace Opaque Panel Land Improvements                 200,000Fairgrounds Replace IDA and Event Hall Overhead DoorsFairgrounds Additional Landscaping to North SideFairgrounds Directional SignageFairgrounds Design and Engineer Sound System ReplacementFairgrounds Upgrade Marquis SignFairgrounds Upgrade Security Camera System Fairgrounds Covered Area for Fairgrounds EquipmentRemote Communications New tower at SunlightRemote Communications Broadband Wireless Improvements Project

FUND BALANCES

Fund Balances A fund is a separate accounting entity with a self balancing set of accounts  Fund balance is a fund’s equity (assets less liabilities) or reserve Fund balance is restricted (by law), committed (by resolution), assigned (by appropriation)  or unassigned.   Only 34% of FB is unassigned (2016 audited financials) Need to ensure sufficient balance for each exists so that smooth operations can occur given  budgeted expenditures Determined by the amount of projected revenues, expenditures, and needed adjustments  Each fund is examined individually, and the group as a whole, to determine adjustments  Adjustments can be made by interfund transfers or through property tax mill levy allocations

Fund Balance EstimatesFUND Proj. Fund Bal.   2018 Proposed   2018 Proposed   Proj. Fund Bal.   %   Fund Balance 100 GENERAL FUND 12/31/2017 Revenues  Expenditures  12/31/2018  Change  Classification 119 PUBLIC HEALTH FUND                 53,488,961 Unassigned120 ROAD & BRIDGE FUND                  33,206,917                 45,448,864                   3,577,365                 25,166,820 ‐24%121 HUMAN SERVICES FUND                    3,423,467                   2,903,822                 13,837,954                   2,749,924 ‐20% Restricted123 COMMUNITY EVENTS FUND                  27,802,458                   7,115,600                 20,167,641                 21,080,104 ‐24% Restricted124 CONSERVATION TRUST FUND                  18,323,628                 17,371,966                       675,353                 15,527,953 ‐15% Restricted125 EMERGENCY RESERVE FUND                    1,036,271                       781,900                       192,000                   1,142,818 10% Committed126 AIRPORT FUND                        147,838                       200,150                       500,000                       155,988 Restricted127 CLERK & RECORDER EFTF FUND                    3,018,434                       500,000                   2,861,073                   3,018,434 6% Restricted128 TRAFFIC IMPACT FUND                    1,929,137                   1,883,618                         19,500                       951,682 0% Committed129 LIVESTOCK AUCTION FUND                          39,945                         14,015                                ‐                         34,460 ‐51% Committed130 COMMISSARY FUND                        178,028                       165,023                       603,000                       343,051 ‐14% Committed133 RETIREMENT FUND                          44,222                       603,000                       100,000                         44,222 93% Committed135 OIL & GAS MITIGATION FUND                          55,727                       104,000                   1,253,039                         59,727 0% Committed136 GARFIELD COUNTY GRANT FUND                    3,471,645                   1,558,011                                ‐                   3,776,617 7% Committed150 CAPITAL EXPENDITURES FUND                  13,187,852                                ‐                                ‐                 13,187,852 9% Committed187 TRAVELER'S HIGHLAND PID                        164,571                                ‐                   4,824,059                       164,571 0% Restricted200 SOLID WASTE DISPOSAL FUND                    2,277,666                   6,363,710                         27,440                   3,817,317 0% Restricted210 MOTOR POOL FUND                          58,679                         25,000                   2,007,877                         56,239 68% Committed                    5,788,642                   1,723,000                   1,622,248                   5,503,765 ‐4% Committed FUND TOTALS                    4,832,773                   1,828,198               105,757,510                   5,038,723 ‐5% Committed                118,987,901                 88,589,877               101,820,268 4% ‐14%

Proposed Interfund Transfers In order to ensure adequate fund balances for the operation of each fund, or based off  direction from the Board, the following transfers are included in the proposed budget:Fund Revenue Expense Net100 ‐ General              150,000          3,203,535       (  3,053,535)119 ‐ Public Health          1,000,000         1  ,000,000123 ‐ Community Events             5  00,000             1  50,000             5  00,000125 ‐ Emergency Reserve              500,000 $      3  ,353,535             5  00,000126 ‐ Airport             9  85,535             9  85,535129 ‐ Livestock Auction             1  50,000                       ‐200 ‐ Solid Waste Disposal                68,000               6  8,000Net $      3  ,353,535 $                   ‐

Property Tax Allocations In order to provide adequate revenue for each fund’s proposed expenditures, allocations for  property tax in 2018 are proposed as follows: 2017 APPROVED MILL LEVY 2018 RECOMMENDED MILL LEVYFUND $ AMOUNT       % MI LL $ AMOUNT       % MILLGENERAL FUND $             22,466,019 74.37 10.155 $             24,287,206 81.69      11.1550R OAD  & B R I D GE F UND ‐     $                          ‐ ‐ $                          ‐ ‐            ‐ H UMAN S ER VI CES  F UND $               2,212,311 7.32 1.000 $                          ‐ ‐            ‐ CAPI TAL  FUND $               4,092,775 13.55 1.850 $               4,027,910 13.55        1.8500R ETI REMENT FUND $               1,438,002 4.76 0.650 $               1,415,211 4.76        0.6500TOTAL $             30,209,107 100.00 13.655   $             29,730,327   100.00      13.6550 $        2,177,248,400TOTAL NET ASSESSED VALUE: $        2,212,311,060

Fund Balance Historical Trends160,000,000 $133.9M $130.0M $132.9M Clerk & Recorder EFTF140,000,000 2014 Actual Commissary $128.6M Livestock Auction 2015 Actual $119.0M Traveler's Highland PID Garfield County Grant120,000,000 Conservation Trust Community Events $101.8M Traffic Impact Public Health100,000,000 Airport Retirement80,000,000 Emergency Reserve Motor Pool60,000,000 Solid Waste Disposal40,000,00020,000,0000 2016 Actual 2017 Estimated 2018 Projected 2013 Actual

Fund Balance Historical Trend – General Fund60,000,00050,000,000 $53,191,45740,000,000 $45,067,933 $41,937,097 $36,579,21730,000,000 $33,206,91720,000,000 $25,166,82010,000,0000 2014 Actual 2015 Actual 2016 Actual 2017 Estimated 2018 Projected 2013 Actual

Fund Balance CategoriesCommitted Unasssigned CATEGORY FUND 2018 Estimated 17% 25% Unassigned General              25,166,820 Restricted Road and Bridge              21,080,104Restricted Restricted Human Services              15,527,953 58% Restricted Oil & Gas Mitigation             1  3,187,852 Restricted Capital Expenditures                3,817,317 Restricted Emergency Reserve                3,018,434 Restricted Public Health                2,749,924 Restricted Garfield County Grant                    164,571 Restricted Conservation Trust                    155,988 Committed Solid Waste Disposal                5,503,765 Committed Motor Pool                5,038,723 Committed Retirement                3,776,617 Committed Community Events                1,142,818 Committed Airport                    951,682 Committed Traffic Impact                    343,051 Committed Commissary                      59,727 Committed Traveler's Highland PID                      56,239 Committed Livestock Auction                      44,222 Committed Clerk & Recorder EFTF                      34,460 TOTAL           101,820,267

SUMMARY

Summary Total revenues decreased $2.6M (3%) from the 2017 Adopted Budget Total expenditures increased $344K (0.3%) from 2017 Adopted Budget Total headcount decrease of 1 over 2017 Adopted Budget Personnel costs decreased 0.2% over 2017 Adopted Budget The operating budget is balanced Proposed capital and discretionary items will draw down on fund balance by  approximately $17.2M At 2018 year end, projected fund balances total $101.8M

Next Steps Department/Elected Office Public Hearings October 17th October 31st Budget Adoption by Board of County Commissioners November 13, 2017 Submit Adopted Budget to State January 31, 2018 (C.R.S. 29‐1‐113)