Public Budgeting
Vicky-shema
Complete2015AdoptedBudget.pdf
2015 Board of County Commissioners
5334 South Prince Street | Littleton, Colorado 80120-1136 www.arapahoegov.com
BUDGET
A R A P A H O E C O U N T Y C O L O R A D O
Reasonable Accommodation Policy In accordance with the Americans with Disabilities Act, this material is available in alternative formats upon request. Please contact the Finance Department at 5334 S. Prince Street, Littleton, Colorado, 80120, by telephone at (303) 795-4620, by e-mail at [email protected], or by TDD at (303) 795-4644 for assistance.
ACKNOWLEDGEMENTS BOARD OF COUNTY COMMISSIONERS Nancy A. Doty ....................................District 1 Nancy N. Sharpe ..................... District 2, Chair Rod Bockenfeld ..................................District 3 Nancy Jackson ...........District 4, Chair Pro Tem Bill L. Holen ........................................District 5
ELECTED OFFICIALS Matt Crane.........................Clerk and Recorder Corbin Sakdol..................................... Assessor Sue Sandstrom.................................. Treasurer Dr. Kelly Lear-Kaul ............................... Coroner George Brauchler................... District Attorney David C. Walcher ...................................Sheriff
FINANCE DEPARTMENT Janet J. Kennedy ....................Finance Director Todd Weaver......................... Budget Manager Lisa Stairs .............................. Budget Analyst II Jessica Savko ......................... Budget Analyst II Leanna Quint ........................ Budget Analyst II
2015
BUDGET
The Government Finance Officers Association of the United States and Canada (GFOA) presented an Award for Distinguished Budget Presentation to ARAPAHOE COUNTY for its annual budget for the fiscal year beginning January 1, 2014.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device.
The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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SPECIAL RECOGNITION
The following individuals and groups played a key role in the development of the 2015 budget for Arapahoe County. We recognize them here for their hard work and valuable contributions. DEPARTMENT DIRECTORS
Andrea Rasizer .......................................................................................... Communication Services Don Klemme ................................................................................................. Community Resources Ron Carl .................................................................................................................. County Attorney Dick Hawes .................................................................................... Facilities and Fleet Management Janet J. Kennedy .................................................................................................................. Finance Patrick Hernandez ............................................................................................... Human Resources Cheryl Ternes .......................................................................................................... Human Services David Bessen .............................................................................................. Information Technology Sarah Godlewski ..................................................................... Office of Performance Management Shannon Carter .......................................................... Open Spaces & Intergovernmental Relations Dave Schmit ................................................................................... Public Works and Development
DEPARTMENT/ ELECTED OFFICE BUDGET REPRESENTATIVES
Kathleen Dichter ...................................................................................... Clerk & Recorder’s Office Beverly Head ................................................................................................. Commissioner’s Office Darcy Kennedy .............................................................................................. Community Resources Holly Vicino ............................................................................................... County Assessor’s Office Barbara LeBlanc ........................................................................................ County Attorney’s Office Lisa Avendano ............................................................................................ County Coroner’s Office Michael Wallace ....................................................................................... County Treasurer’s Office Jeff Ulrich .................................................................................................. District Attorney’s Office Chris Morgan ................................................................................ Facilities and Fleet Management Lisa Stairs ............................................................................................................................. Finance Cathy Schufreider ................................................................................................ Human Resources Kevin McNeal .......................................................................................................... Human Services Dan Kennicutt ................................................................................ Public Works and Development Olga Fujaros .............................................................................................................. Sheriff’s Office
BOARD OF COUNTY COMMISSIONERS’ COMMITTEES
Citizen Budget Committee .................................................................. Jamie Wollman, Chair (2014) OTHER
Liz Ellis ................................................................................................. Creative Services Specialist II Tim Mulvey, Janeen Muilenburg ........................................................................... Printing Services
To contact us:
Finance Department · Arapahoe County · 5334 South Prince Street · Littleton, CO 80120 303/795‐4620 · 303/738‐7929 – FAX
Matt Crane Clerk and Recorder
Corbin Sakdol Assessor
Sue Sandstrom Treasurer
Dr. Kelly Lear-Kaul Coroner
George Brauchler District Attorney
David C. Walcher Sheriff
2015 Board of County Commissioners: Bill L. Holen, District 5; Nancy N. Sharpe, District 2; Nancy Jackson, District 4;
Rod Bockenfeld, District 3 and Nancy A. Doty, District 1
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BOARD OF COUNTY COMMISSIONERS AND ELECTED OFFICIALS
A R A P A H O E C O U N T Y , C O L O R A D O
CITIZENS OF ARAPAHOE COUNTY
BOARD OF COUNTY
COMMISSIONERS Nancy A. Doty
Nancy N. Sharpe Rod Bockenfeld Nancy Jackson
Bill L. Holen
DISTRICT ATTORNEY
George Brauchler
CORONER Dr. Kelly
Lear-Kaul
SHERIFF David C. Walcher
CLERK & RECORDER Matt Crane
TREASURER Sue Sandstrom
ASSESSOR Corbin Sakdol
DEPARTMENTS
Community Resources
Don Klemme
Intergovernmental Relations and Open Spaces Shannon Carter
Information Technology David Bessen
Facilities & Fleet Management Dick Hawes
Communication Services
Andrea Rasizer
Public Works & Development Dave Schmit
Human Services Cheryl Ternes
Finance Janet J. Kennedy
BOCC Administration
Nancy N. Sharpe
Office of Performance Management
Sarah Godlewski
Human Resources Patrick Hernandez
County Attorney Ron Carl
ARAPAHOE COUNTY GOVERNMENT ORGANIZATIONAL CHART
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Arapahoe County Budget Document
2015 Budget v
QUICK REFERENCE GUIDE
This document includes the 2015 budget for Arapahoe County, Colorado. There are three tools that will help you locate information. The first is this Quick Reference Guide. It shows where to find answers to commonly asked questions, along with section references and page numbers. Next is the Reader’s Guide, which briefly explains what each section of the book contains. It will help you get to the right layer of information. A traditional Table of Contents outlines the entire document. If you have this question Refer to Tab Page(s) How much is in the 2015 Budget? Budget Message 14, 23, 25, 27 Fund Revenues & Expenditures 73‐151 How was the 2015 budget developed? Budget Message 2, 5‐14, 29‐31 What policies does the County use to develop the budget?
Budget Message
29‐52
What is the budget by fund? Fund Revenues & Expenditures 73‐151 How much is budgeted by department? Department Budgets 159‐267 Expenditure Detail 298‐306 What are the primary sources of revenue for the County?
Fund Revenues & Expenditures 73‐151
What does the County spend money on? Budget Message 1‐21 Fund Revenues & Expenditures 73‐151 Department Budgets 159‐267 Expenditure Detail 298‐306 What is the County’s budget process timeline? Budget Message 30‐31 What are the County’s financial policies? Budget Message 29‐52 What is the current state of the economy in Arapahoe County?
Budget Message 2‐3, 28
What are the Goals of Arapahoe County? Budget Message 1, 13‐14 Department Budgets 159‐267 Where can I learn about the capital budget? Budget Message 12‐13 Capital Improvement Program 268‐281 What are the County’s Debt and Lease Obligations? Debt Service Summary 282‐297 What “basis of accounting” does the County use? Budget Message 34
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READER’S GUIDE
This budget document contains the adopted 2015 budget for Arapahoe County. The information is broken out between County Funds and Other Entities, which are entities that the County oversees and are located within the County boundaries. Due to rounding, some historical data may differ by a few dollars. Policy/Budget Message The 2015 Budget document begins with the Annual Budget Message and an overview of the 2015 budget. Included in this section is a description of the current financial status of the County, an explanation of how this budget was developed, current issues facing the County and the budget and accounting policies. Attachment F shows all of the County revenues and expenditures for 2012, 2013, 2014 and 2015. Profile of Arapahoe County The Profile of Arapahoe County section provides an overall description of Arapahoe County, including the history of the County, an overview of local governments in the County, information about the elected officials, and various appointed boards and commissions. Information is also provided about the demographics of the County, including population statistics, information about schools in the County, employment, building permits, foreclosures, vehicle registration, and voter registration. Fund Revenues & Expenditures The section begins with an overview of fund revenue and expenditures, followed by a chart showing County revenues and expenditures by category. Next is an explanation of significant revenues, including property tax and the limitations on property tax collections. The chart of historical assessed valuation, County mill levy trends, and assessed valuation by property type follows. Then there is a section on property taxes for other County entities, followed by a discussion of other significant County revenue sources. Significant expenditures includes a discussion of employee salaries and benefits, the baseline budget process and capital outlay, followed by a schedule showing the availability of all funds at a glance. A summary of fund revenues, expenditures and fund balance for each fund is followed by a description of each fund and its respective revenue, expenditure and fund balance trends. This is arranged starting with the General Fund and followed by all the other funds in alphabetical order.
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Staffing Because a large part of the County’s spending is tied to staffing, a discussion about the staffing level is presented. This section discusses salary and benefit costs, the level of staffing, reasons for changes to the level of staffing and a chart depicting the distribution of personnel.
Department Budgets The County is organized by department and each department has an authorized budget. This section describes the budget for each department. Information about each department, including a description and organization chart, is also presented. To provide a comparison, data is provided for four years: 2012, 2013, 2014 and 2015. Capital Improvement Program The Capital Improvement Program section provides a summary of capital expenditures. There is an overview of the County five‐year capital plan, along with a description of each capital project. An explanation of the policies and processes that are involved with the development of the plan is presented. Debt Service Summary This section provides a discussion on the subject of debt and lease financing that has been used to pay for many capital projects. Appendix The appendix contains miscellaneous information that may be of interest to some readers. It includes a presentation of the budget by department by fund; additional detail about staffing; the budget packages that were submitted when the budget was being prepared; a schedule of operating transfers; schedules of Aid to Agencies, economic development and multi‐county formulas; historical revenue and expenditure summaries; a glossary of terms used in this document; and a list of the classification of account numbers.
TABLE OF CONTENTS
2015 Budget viii
Distinguished Budget Award ............................................................................................................ i
Special Recognition .......................................................................................................................... ii
2015 Board of County Commissioners and Elected Officials ......................................................... iii
Arapahoe County Government Organizational Chart .................................................................... iv
Quick Reference Guide ..................................................................................................................... v
Reader’s Guide ................................................................................................................................ vi
Table of Contents ........................................................................................................................... viii
Budget Message ............................................................................................................................... 1
Profile of Arapahoe County ........................................................................................................... 56
Operating Budget
Fund Revenues and Expenditures ...................................................................................... 73
Staffing ............................................................................................................................. 152
Elected Office/Department Budgets
Administrative Services ................................................................................................ 159
Aid to Agencies ............................................................................................................. 163
Assessor ........................................................................................................................ 166
Board of County Commissioners .................................................................................. 170
Board of County Commissioners Administration ......................................................... 173
Clerk & Recorder ........................................................................................................... 176
Communication Services .............................................................................................. 181
Community Resources .................................................................................................. 185
Coroner ......................................................................................................................... 194
County Attorney ........................................................................................................... 198
District Attorney ........................................................................................................... 202
Facilities and Fleet Management .................................................................................. 205
Finance .......................................................................................................................... 211
Human Resources ......................................................................................................... 216
TABLE OF CONTENTS
2015 Budget ix
Human Services ............................................................................................................ 220
Information Technology .............................................................................................. 226
Office of Performance Management ........................................................................... 232
Open Space & Intergovernmental Relations ................................................................ 235
Public Works and Development ................................................................................... 240
Sheriff’s Office .............................................................................................................. 250
Treasurer ...................................................................................................................... 262
Tri‐County Health ............................................................................................... ......... 265
Capital Improvement Program
Introduction ..................................................................................................................... 268
Capital Expenditure Summary ......................................................................................... 278
Debt Service Summary
Debt & Lease Obligations ................................................................................................. 282
Debt and Capital Lease Obligations Schedule .................................................................. 287
Debt and Lease Schedules ............................................................................................... 288
Appendices
Appendix 1 ‐ Expenditure Detail ...................................................................................... 298
Appendix 2 ‐ Staffing Detail ............................................................................................. 307
Appendix 3 ‐ Budget Package Detail ................................................................................ 312
Appendix 4 ‐ Operating Transfers .................................................................................... 336
Appendix 5 ‐ Aid to Agencies and Economic Development ............................................. 337
Appendix 6 ‐ Multi‐County Allocation Formulas .............................................................. 338
Appendix 7 ‐ Historical Revenue and Expenditure Summaries ........................................ 339
Appendix 8 ‐ Glossary of Terms ....................................................................................... 380
Appendix 9 ‐ Classification of Accounts ........................................................................... 386
DATE: January 1, 2015 TO: The Honorable Board of County Commissioners and Citizens of Arapahoe County FROM: Janet J. Kennedy, CPA, Finance Director SUBJECT: 2015 BUDGET MESSAGE I am pleased to submit herewith a budget for 2015 that is balanced and in conformance with Colorado law, including the Taxpayer’s Bill of Rights (TABOR). In addition to the budget of the Arapahoe County Government, included herein are the budgets for the:
Arapahoe Law Enforcement Authority Arapahoe County Recreation District Arapahoe County Water & Wastewater Public Improvement District Arapahoe County Building Finance Corporation
The Arapahoe County Board of County Commissioners serves as either the Board of Directors or appoints the Board of Directors for these other entities. This budget message provides an overview of the process and issues that drove the development of the 2015 budget including a discussion of economic factors, trends in revenues and expenditures, and the recommendations of the Executive Budget Committee. In addition, this message will also address the budget for some of the County’s major funds, the capital improvement program, and changes in staffing. The formal budget development process and the use of a budget assist in ensuring that the County is true to its goals of being fiscally responsible, improving the quality of life, and putting service first in its effort to achieve its vision of being “First in Colorado, First in Service, Your County of Choice.” This budget provides funding for services, programs, and projects that support the mission, vision, and values of the Board of County Commissioners. The current mission, vision, and values of Arapahoe County will be used as the foundation for further strategic management and performance measurement efforts during 2015 and beyond under the County’s Align Arapahoe program. The County is currently refining a countywide scorecard as well as completing department and elected office plans and scorecards and is hoping to soon be able to merge these efforts with resource and budget allocations. A more detailed discussion of the County’s performance management efforts is located later in this Budget Message.
Arapahoe County Budget Message
2015 Budget 2
Issues Impacting the Development of the 2015 Budget Budget Submission Guidance and Review Prior to the development of the 2015 budget, guidance to departments and elected offices was given by the Board of County Commissioners and the Executive Budget Committee (EBC). This committee was facilitated by the Finance Director, Janet J. Kennedy, CPA, by the Budget Manager, Todd Weaver, and by the other Budget Division staff. For purposes of evaluating the 2015 budget, the EBC was comprised of the following members:
Nancy Sharpe, County Commissioner Nancy Doty, County Commissioner Sue Sandstrom, Treasurer Shannon Carter, Director of Intergovernmental Relations and Open Spaces
The Board of County Commissioners and the Executive Budget Committee addressed the budget development goals of the County by providing direction to County departments and elected offices based on current and projected fiscal status and their priorities for the 2015 budget. The budget guidance was distributed in June and discussed the current economic climate and revenue projections for the remainder of 2014 and for 2015. The Executive Budget Committee and the Board of County Commissioners communicated the intention to continue reductions to personnel budgets for vacancy savings, and requested departments and elected offices to submit budget reductions and budget package requests that incorporated new revenues or other expenditure reductions to offset any operating budget increases. The County has used a baseline budget process since 2003 and it continued this baseline budget process for 2015 whereby the baseline budget provides funding for the current level of services and programs provided. Budget packages are required for any addition, expansion, or reduction in the current level of services and for some specific budget requests such as capital improvement projects or the replacement of assets. In September, the Executive Budget Committee reviewed the requested budget submissions and packages and interviewed each department and elected office, especially regarding their budget increase requests and priorities related to Align Arapahoe. The Committee then prepared its recommendations that were presented to the Board of County Commissioners on October 14, 2014. The budget was further reviewed by the Board of County Commissioners during October and November, and it was formally adopted on December 9, 2014. The Economy The condition of the national and local economies has an impact on the financial condition of Arapahoe County. Growth in residential and commercial construction, the real estate market, employment, consumer spending, and inflation all play a role in the local economy and the revenues and expenditures budgeted for 2015. The section below provides a brief overview of the economy when the 2015 budget was developed in the fall of 2014, and may not reflect the reader’s or County’s current economic climate.
Arapahoe County Budget Message
2015 Budget 3
Throughout 2014 the national economy continued to grow and strengthen as the labor market continued to add jobs across most sectors, activity increased in manufacturing and the business sector, personal income continues to increase, and the housing and construction sector is rebounding. All of this positive economic data has led to improved consumer and business confidence and consumer spending continues to grow, especially for large ticket items such as vehicles and other durable goods. National economic growth, as measured by gross domestic product (GDP), has been expanding since mid‐2009 and grew at 2.2 percent in 2013 and forecasted to grow at 2.2 percent for 2014 and 2.8 percent for 2015. The job market continued to improve during the past year and the economy has regained all of the jobs lost during the recession. Through the first half of 2014, the economy added an average of 215,000 jobs each month and the unemployment rate is projected to decline to 6.2 percent by the end of 2014 and to drop further to 5.7 percent in 2015. The expansion of the economy is expected to continue through 2015 with moderate inflation but this growth could be impacted by global events or other factors as it has in the past. The growth in the Colorado economy is strong and has generally outperformed the growth of the nation as a whole. Colorado’s diverse economy has allowed for job growth, strong consumer spending, and the beginning of a rebound in real estate and construction. Colorado’s job market continues to improve with the largest gains in the construction, health care, and professional, scientific, and technical services sectors. As a result, the unemployment rate is estimated to be 5.6 percent for 2014 and forecast to decrease to 5.1 percent in 2015. Home prices and the real estate market in Colorado are recovering and the levels of residential and nonresidential construction has improved. Increased home prices have led to increased residential construction while nonresidential construction for the commercial and education sectors increased during 2014. The agriculture and oil and natural gas industries have helped to boost the State’s economy during the economic recovery but the prolonged drought and volatility in energy prices could have a negative impact. Although this growth generates additional revenue, it also results in additional expenses for local governments. Please see Attachment G for graphs illustrating some key economic trends. Trends in Revenues and Expenditures In developing the guidance and the goals for the 2015 budget development, the Executive Budget Committee and Board of County Commissioners considered how the economy and other factors impact the County’s primary revenue sources and expenditures. Property tax is the County’s largest source of revenue and its growth is limited by the provisions of the Taxpayer’s Bill of Rights (TABOR). For 2015, there was almost no growth in the County’s actual and assessed property values because the appraisal and assessment information lags the economy by about 18 months and 2014 was not a reappraisal year. Property tax revenue for 2015 is projected to be $1.3 million less than the amount in the 2014 adopted budget. No growth in assessed value and property tax revenue combined with a decline in the revenue derived from refunds and abatements results in budgeted collections of $118.1 million compared to $119.4 million in 2014. The $1.3 million decline in property tax revenues made structurally balancing the General Fund operating budget difficult for 2015. Additional information about the County’s property tax revenue is included later in the Budget Message, as well as in other sections of the document. Additional significant sources of revenue are related to construction, real estate, earnings on investments, and motor vehicle sales. Permit fees and charges applied to planning and building activities were impacted negatively by the recession when construction activity was at very low levels. As the economy has improved over the past two years, the level of development and construction activity has increased and revenue from these sources has outperformed the budget. In reviewing trends for the 2015 budget, these
Arapahoe County Budget Message
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development and construction related revenue streams are showing continued growth and significantly higher revenue projections have been included in the 2015 budget. Other revenue sources that reflect the economic growth include fees and charges related to the registering and licensing of motor vehicles. A large source of revenue for the County is specific ownership tax applied to motor vehicles. During the recession, this source of revenue declined, but since 2012 the collections of specific ownership tax as well as other motor vehicle revenues have improved. As the economy and consumer spending have increased, so have motor vehicle sales and this has had a positive impact on motor vehicle license and registration fees and charges. In response to this trend, the 2015 budget includes $280,000 in increased motor vehicle related revenues on top of the $780,000 added in 2014. One lingering impact of the economic downturn is that interest rates have remained at historically low levels. The County’s interest earnings in the General Fund declined from $6.3 million during 2009 to $1.1 million during 2013. For the 2015 budget, the Treasurer’s Office is forecasting a slight increase in revenue for interest on investments at $1.2 million for the General Fund. The Treasurer’s Office has limited instruments in which it is permitted to invest by law and until the Federal Reserve adjusts interest rates, revenue from this source will continue to show little growth. For the trend in expenditures, the County is similar to other organizations in that inflationary increases in costs related to personnel, such as salaries and employee benefits, and materials continue to increase regardless of the trend in available revenue. The County has made adjustments to its budget to accommodate such salary and benefit increases without significantly impacting employees or services to citizens. Over the past few years, the County has made adjustments to the design of its health insurance plans to mitigate cost increases and experienced two years in which employees did not have any increase to base salaries. Inflationary increases in other line items such as utilities, services, and materials used in construction also continue to impact department and elected office budgets. The County’s baseline budgeting process helps limit the growth in operating expenditures through the absorption of inflationary increases within department and elected office budgets. If such increases cannot be absorbed within their current budget, they can submit budget package requests during the budget development process to have such ongoing increases added to their appropriations for the coming year. More information on revenue and expenditure trends can be found in the Fund Revenue and Expenditures section. The Impact of the Taxpayer’s Bill of Rights (TABOR) Property tax revenue has a significant impact on the projected fiscal health of the County because it is the largest source of County revenue. The economy, through local growth in new construction and inflation, plays a large role in the amount of property tax revenue that the County can collect and retain in a given year as a result of the Taxpayer’s Bill of Rights. Arapahoe County continues to be restricted by most provisions of TABOR. For 2015, the County’s property tax revenue growth limit is the sum of the estimated inflation for the Denver metro‐area plus the growth of new construction during the previous calendar year (2014). The major impact of TABOR on the budget is that the County may not be able to retain all of the property tax revenue that it could collect. Due to this growth restriction, the County’s property tax revenue growth from 2014 to 2015 would be limited to 3.54 percent, which is the sum of estimated inflation of 2.80 percent and new construction growth (“local growth”) of 0.74 percent in the 2014 assessment. However, the result of the calculation for revenue growth under TABOR requires a levy that would exceed the County’s base levy of 15.821 mills. Therefore, property tax revenue growth is limited to the growth in assessed value of 0.01 percent instead of
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the allowable TABOR growth of 3.54 percent. Compounding the nonexistent growth in assessed value, the refund and abatement levy declined to 0.129 mills for $964,000 in revenue and is a significant decrease from the $2.3 million and 0.309 mills in 2014. The County is permitted to extend a levy to recover property taxes refunded and abated in prior years to adjust for errors in property assessments. For 2015, as a result of the nearly flat assessed value and the decline in the refund and abatement amount, the County’s property tax revenue is projected to decrease from $119.4 million in 2014 to $118.1 million in 2015 while the levy will also decrease from 16.130 mills to 15.950 mills. The $1.3 million decline in property tax revenues had a significant impact on the development of the 2015 budget. Financial Projections The budget process for 2015 begins with estimating the available General Fund balance for the beginning of the upcoming fiscal year. The estimate is developed by the Finance Department, using input from each department and elected office, on a quarterly basis throughout the year. The most recent estimate was developed after the 3rd quarter of 2014, projecting an ending General Fund available fund balance of $45.5 million, including the 11 percent policy reserve amount. This amount becomes the beginning General Fund available fund balance for 2015. The decrease in fund balance budgeted for 2014 includes one‐time uses such as capital projects, supplementals and reappropriations. This decrease has been mitigated by increased revenue collections that are projected to exceed the amounts projected in the 2014 budget. The estimated expenditures for 2014 are also less than appropriated. Table I shows this estimate for 2014 in comparison to the amended 2014 budget and also compared to the adopted 2015 General Fund budget. Preliminary projections for 2016 through 2019 are also provided in Table I.
The 2015 adopted budget’s net impact reduces the year‐end fund balance by only $586,000. This amount is net of one‐time revenue in the amount of $514,000, $1.39 million in one‐time expenditures included in the General Fund and the $286,000 in operating budget surplus. The forecast for the fund balance beyond
Actual Actual Amended Estimate Adopted
(Dollars in Millions) 2012 2013 2014 2014 2015 2016 2017 2018 2019
Total Sources $159.3 $156.2 $159.2 $162.0 $159.0 $164.8 $169.2 $174.6 $178.3
Uses
Salaries $72.2 $74.5 $77.4 $77.8 $79.5 $81.7 $83.7 $85.8 $87.9
Employee Benefits 20.3 20.3 22.5 22.2 23.6 24.5 26.4 28.4 30.7 Supplies 6.3 5.7 8.0 6.5 6.5 6.7 6.8 6.7 6.8
Services & Other 37.2 37.1 41.5 37.2 38.3 39.4 39.5 39.6 39.8 Community Programs 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 Capital Outlay 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Central Services 2.3 2.0 3.0 2.2 2.5 2.5 2.6 2.6 2.7 Transfers Out 16.4 12.6 19.5 19.5 8.9 8.9 8.9 8.9 8.9
Total Uses $155.1 $152.5 $172.3 $165.8 $159.6 $164.1 $168.3 $172.4 $177.2
Net of Sources/Uses $4.2 $3.7 ($13.1) ($3.8) ($0.6) $0.7 $0.9 $2.2 $1.1
Cumulative Balance
Beginning Funds Available $41.4 $45.6 $49.2 $49.2 $45.5 $44.9 $45.6 $46.5 $48.7
Change in Fund Balance 4.2 3.7 (13.1) (3.8) (0.6) 0.7 0.9 2.2 1.1 Ending Funds Available $45.6 $49.2 $36.1 $45.5 $44.9 $45.6 $46.5 $48.7 $49.8
Restricted/Committed/Assigned (16.9) (16.9) (17.2) (17.2) (17.4) (18.4) (18.8) (19.3) (19.8) Funds Available for Appropriation $28.7 $32.3 $18.9 $28.3 $27.5 $27.2 $27.7 $29.4 $30.0
Forecast
Table I
General Fund Projections
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2015 shows average annual surpluses of approximately $1.2 million as anticipated property tax growth should increase during the next assessment cycle and begin to outstrip expenditure growth. This forecast does not include any estimate of budget packages for increasing ongoing operating expenses nor does it include any additional transfers of fund balance for capital projects. Therefore, the surpluses should be viewed as fragile and managing the budget and structurally balancing the General Fund operating budget will remain important. It should also be noted that the County maintains a policy reserve equivalent to 11.0 percent of the General Fund operating budget, or approximately $17.4 million for 2015 as part of the fund balances shown in Table II. This reserve is reflected as part of the restricted/committed/assigned fund balance in the above table. Significant Issues Addressed in the 2015 Budget Executive Budget Committee Recommendations The Executive Budget Committee is tasked to review department and elected office budget submissions, including baselines and packages, and to prepare a recommended budget. The Executive Budget Committee (EBC) met throughout the budget development process to develop guidance for departments and elected offices, as well as to discuss options for balancing the County’s 2015 budget. The Committee’s findings and recommendations were presented to the Board of County Commissioners at a study session on October 21, 2014. The Executive Budget Committee focused its budget recommendation efforts on trying to find ways to balance the operating budget despite flat revenues and increasing expenditure pressures. A summary of the major points and budget priorities that were considered during the process of reviewing department/elected office budget requests are listed and discussed in more detail below:
Maintaining a structurally balanced General Fund operating budget, Fund the total compensation recommendations to recognize and retain a quality workforce, Limiting the growth in operating expenses for 2015 and beyond, and; Funding capital priorities for 2015.
Several of these priorities build on recommendations made and accepted during prior budget processes, while others focus on meeting current and future needs. These major priorities and their impact on the 2015 budget are discussed in more detail below. Maintaining a Structurally Balanced General Fund Operating Budget The philosophy and practice of structurally balancing the General Fund operating expenditures without the use of fund balance is a key element of the County’s budget. This has fostered greater budget discipline and restrained expenditures within the County’s means, allowed fund balance to be appropriated for one‐time priorities, and enhanced the financial condition and sustainability of the County. This year’s budget development process considered the impact of the current economy and the lack of growth in property taxes and other revenues on the current and future budgets. Given the revenue and expenditure outlook, the Executive Budget Committee and Board of County Commissioners recognized that for 2015, there would be some difficulty and a need for continued efforts in structurally balancing the operating budget without significantly impacting programs and services to citizens.
Arapahoe County Budget Message
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In the adopted budget, the General Fund is balanced with a surplus of only $286,441 in operating funds as a result of the measures implemented in this budget to reduce the amount of growth in operating expenditures in order to fund current priorities. Due to the stagnation in General Fund revenues for 2015, the budget development process began with a deficit that needed to be addressed at the same time as requests for additional funding were being considered. The current economic environment is one in which growth is occurring in many areas but, the County is heavily reliant on property tax which lags the economy by almost two years. It is anticipated that the reappraisal that is in progress now will yield an increase in property taxes for the 2016 budget year but no such increase occurred for 2015. Since the beginning of the recession in 2009, the overall revenue for the County has remained relatively flat while in recent years, the growth in expenditures has accelerated with increases in employee salaries and benefits, inflationary costs in supplies and services, and increased departmental and elected office budget requests. The chart below depicts the trend in the County’s General Fund operating budget since 2011 and shows how little the budget has changed over the past few budget years until the 2014 and 2015 budget years when expenditure growth has increased.
There were four main factors that lead to the structural balancing of the 2015 budget by the Executive Budget Committee and Board of County Commissioners. These factors included finding additional revenue based on current trends, reducing ongoing operating expenses through reductions in historically unspent budget items, increasing the amount of vacancy savings reductions, and requesting budget reductions from General Fund departments and elected offices. While the implementation of these options is not ideal, the budget requests that were recommended for inclusion in the 2015 budget reflected the true needs and priorities of the elected offices and departments that requested them and were justified to the degree to warrant the measures for structurally balancing the operating budget. Specific information on these budget package additions are described in more detail later in this budget message and throughout the document. The 2015 budget reflects the effort to update the County’s revenue projections after analyzing revenue trends. The Executive Budget Committee and Finance staff worked with departments and elected offices to adjust numerous projections in the 2015 budget so that they reflected the most current collection trends. Specific ownership tax has shown consistent growth over the past few years and the growth projection was adjusted upwards by $550,000. In addition, the Treasurer’s Office felt that, while interest rates are not expected to change much in 2015, an increase of $100,000 in investment earnings was warranted. In Public Works & Development, the increase in development activity has increased the workload along with the
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Chart I General Fund Operating Budget (2011 ‐ 2015)
Operating Budget One‐Time Uses
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2015 Budget 8
collection of revenue line items such as plan review fees and charges and building permits. An increase of almost $900,000 is included in the budget from this increased development activity. The combined impact of these and other changes to revenue sources across various departments and elected offices was over $2.0 million for the 2015 General Fund budget. Another significant factor in the balancing the operating budget for 2015 was the increased application of vacancy savings reductions to elected office and department budgets. In 2014, the budget reduced department and elected office personnel budgets by 1.5 percent and an additional 1.5 percent for those with over 50 FTE to account for vacancy savings during the upcoming fiscal year. For 2015, the amount reduced for vacancy savings was increased by applying a 2.0 percent reduction to departments and elected offices with fewer than 50.0 FTE, and applying a 3.5 percent vacancy savings reduction to those departments and elected offices with more than 50.0 FTE, or 0.5 percent higher than 2014. The 2.0 percent vacancy savings that was applied to all departments reduced the 2015 budget by $2.4 million, including $1.6 million in the General Fund. The additional 1.5 percent reduction applied to departments with more than 50.0 FTE further reduced the 2015 budget by $1.7 million, including $1.1 million in the General Fund. The policy to account for vacancy savings in the adopted budget reduced the appropriation by a total of $4.1 million, including $2.7 million in the General Fund. To date, accounting for vacancy savings in the adopted budget has not had a significant budgetary impact on the departments or elected offices and the amount of vacancy savings has exceeded the amount reduced as illustrated in the table below for the General Fund.
A major component to structurally balancing was reducing the amount of budget that is allocated to departments and elected offices in the General Fund that remains unspent at the end of the fiscal year. With the given revenue constraints, reductions in existing appropriations are required in order to be able to accommodate requests for additional expenses for items such as salary and benefit increases and budget package requests. Over the past three fiscal years (2011‐2013) the General Fund has averaged about $8.6 million in unspent appropriations at the end of each year. After considering reappropriated items in the following year of about $1.5 million, on average, over $7.0 million is unspent of the County’s General Fund annual appropriation. In response to this amount of unspent budget, the Executive Budget Committee and the Board of County Commissioners took steps to reduce the amount of unspent budget in the General Fund while at the same time making this funding available for 2015 requests. The measures implemented included the increase in vacancy savings reductions mentioned above, requesting voluntary reductions from departments and elected offices, directing mandatory decreases in department and elected office supply and services
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Chart II General Fund Vacancy Savings (2010‐2014)
NOTE: The figures above are after the budgeted vacancy savings reductions for departments and elected offices.
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2015 Budget 9
budgets, and modifying the budget for intergovernmental rental charges for yet to be purchased fixed assets. The Executive Budget Committee’s request for voluntary reductions yielded only $157,000 while reducing 5 percent of department and elected office Supplies category budget line items yielded $344,000 in savings for the General Fund operating budget. Reducing department and elected office Service expenditure category line items by 3.5 percent yielded a further $600,000 in savings. The Board of County Commissioners requested further reductions after reviewing the recommended budget. A further $625,000 was reduced from department and elected office General Fund operating budgets and $400,000 reduced in the budget line items for utilities as a result of further energy efficient capital projects to be completed in 2015. In total, the budget reductions made to departments and elected offices was over $2.1 million dollars. The budget freed up by these reductions was used to fund other budget priorities and requests rather than remain unspent at the end of the year. Table II below details the amount of reductions made to each elected office and department General Fund operating budget.
Intergovernmental rent charges are applied and budgeted to departments and elected offices for the purpose of funding future replacement of current fixed assets. Fixed assets that have been budgeted in the current year or prior years but that have yet to be purchased are also budgeted for departments and elected offices at an amount equivalent to a full‐year of charges. For fixed asset purchases requested in the 2015 budget, these intergovernmental rent charges are budgeted at 67 percent of the full‐year amount assuming that they will be purchased in the first half of the fiscal year. Analysis showed that most budgeted fixed assets are not ordered until late spring and do not have intergovernmental rent charges until mid‐ year. Therefore, the Executive Budget Committee recommended reducing the amount budgeted for unpurchased fixed assets to 50 percent of the full year amount. This provided over $630,000 in savings to the General Fund and an additional $350,000 across other funds and does not impact the replacement schedule for any currently in service assets.
Elected Office/Department Amount
Adminitrative Services 635,854$ Aid to Agencies 9,500 Assessor's Office 19,707 Board of County Commissioners 24,500 BOCC Administration 13,360 Clerk & Recorder's Office 107,087 Communication Services 37,240 Community Resources 51,907 Coroner's Office 10,540 County Attorney 40,765 Facilities & Fleet Management 139,260 Finance 54,936 Human Resources 66,300 Information Technology 270,946 Office of Performance Management 1,877 Open Spaces & Intergov. Relations 28,637 Public Works & Development 35,180 Sheriff's Office 549,772 Treasurer's Office 29,200 Total 2,126,568$
General Fund Operating Budget
2015 Reductions
Table II
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Fund the Total Compensation Recommendations The Human Resources Department presented data and recommendations regarding the County’s total compensation philosophy, which considers employee benefits as well as salaries and wages, in August to the BOCC prior to the Executive Budget Committee review of budget requests. From the information and options presented, the BOCC recommended an approach to total compensation for 2015 that included base salary increases based on performance, continuing with the law enforcement pay step program, market adjustments for specific law enforcement positions, lump sum payments for law enforcement officers that have reached the top of the progression, and adjustments for salary compression issues. For 2015, there is no premium increase or a change in the benefits for health insurance while the dental premiums cost to employees continue to be discounted to reduce a balance that has accrued in the Self‐Insurance Dental Fund. The Board and the Executive Budget Committee understand the value that County employees provide in serving the citizens of Arapahoe County and are committed to preserving the investment that has been made to retain a quality workforce. The 2015 budget includes many of the Board’s preferred total compensation recommendations while some were modified to maintain a balanced General Fund operating budget. For employee salary increases, the 2015 budget includes a 2.25 percent increase for employees based on performance and retaining key talent. This salary adjustment amount is budgeted at $2.24 million across all County funds and at $1.31 million in the General Fund. The BOCC had originally recommended going forward with the 2.5 percent increase but reduced the amount based on the economic and budgetary conditions involved with balancing the 2015 budget. For law enforcement officers on the step pay program, the 2015 budget provides for the annual step increases to be funded for those eligible at a cost of approximately $321,800 and is an ongoing increase to those law enforcement officers’ base salaries based on years of experience and performance. In addition to the step increases, the law enforcement officers on the step program that have reached the top step in the progression will receive a lump sum salary payment rather than a permanent increase to base salary. For 2015, about 55% of the law enforcement officers on the step pay program are projected to be at the top step of the progression and $446,100 is included in the budget for these payments with $397,300 in the General Fund. In addition to performance based salary increases, the 2015 budget includes other increases to employee salaries for market and compression adjustments that are separate from performance based increases. In considering market increases for specific positions, the Human Resources Department analyzes salary surveys for comparable positions within the relevant geographic area and recommends changes when County positions are not in line with the market salary. For 2015, the only area that was recommended for market adjustments were Sheriff’s Office sworn management positions such as sergeants, lieutenants, captains and chiefs and $80,000 has been included in the budget to bring these positions closer to the market salary. Also included in the 2015 budget is 1.0 percent of department and elected office salaries to make adjustments to alleviate salary compression issues created by two years where no increases to base salaries were included in the budget. This is budgeted at $587,000 in the General Fund and $997,500 in total across all funds. For 2015, the Human Resources Department issued a request for proposals (RFP) for health insurance providers to co‐exist or replace the current provider. After reviewing the proposals, the Human Resources Department made the recommendation to remain with the current provider as they had offered a plan with no premium increase or plan or benefit changes for 2015 which was accepted by the Board of County Commissioners. In 2014, the County’s medical insurance renewal increased costs by 8.7 percent over the
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premiums for 2013. Over the past several years, the self‐insured dental fund has accumulated an excess fund balance. The BOCC and the EBC recommended reducing the 2013 premiums for both the employees and the County in order to begin to spend down the fund balance over the next few years. For 2015, the reduction in premiums will continue from 2014 and reduces the budget for dental premium costs by $333,000. The result of these recommendations is a compensation and benefit proposal that includes some measure of performance‐based and/or market‐based compensation to employees, continues with the law enforcement pay step program, and maintains the current health insurance benefits and costs at the 2014 level. Limiting the Growth in Operating Expenditures The Board of County Commissioners and the Executive Budget Committee considered the current revenue and budget environment and decided that there would need to be limitations on the growth in operating expenditures in order to structurally balance the budget. The 2015 budget includes two main methods for limiting the growth in operating expenditures. First, the Executive Budget Committee recommended to the Board of County Commissioners only those budget packages that the Committee felt were significant enough to be included in the upcoming budget despite the current revenue outlook. Several of these are discussed below. This process also involved a large number of very valid and justified requests not being recommended for inclusion in the budget. The Executive Budget Committee and the Board of County Commissioners then worked to reduce the amount of unspent appropriation that remains at the end of each fiscal year across several expenditures categories such as salaries, benefits, supplies and services, and internal charges such as intergovernmental rents. The effort to reduce these unspent budget amounts is detailed earlier in this budget message. Public safety was one of the areas that the Executive Budget Committee spent a considerable time reviewing requests and making recommendations for the 2015 budget. The District Attorney’s Office requested over $1.1 million in ongoing operating expenses for employee salary and benefit increases and increases in staffing related to the operation of a new courtroom and the formation of a drug task force investigation unit. The salary and benefit increase request totaled almost $740,000 and was to increase salaries, make market salary adjustments to specific positions, fund health insurance premium increases, and increase the retirement contribution for employees. The District Attorney’s Office explained that some of these items had not been funded for a number of years. The requests were considered. However, due to funding issues in the General Fund, a reduction in this amount of 15 percent was requested. The request for staffing for the new courtroom was funded at the requested amount of $247,901 but the drug task force investigation unit at a cost of $149,098 was not included for 2015. Another significant area of funding for public safety was in the Sheriff’s Office where 11 additional positions were requested for a total cost of $1.7 million. Of this total amount, over $900,000 and 6 of the positions included in the request is to be funded by the City of Centennial through the intergovernmental agreement for law enforcement services. The remaining 5 positions that were requested for the County included 3 school resource officer positions to be assigned to middle and high schools within the unincorporated County as well as 2 investigation positions to assist with the enforcement of internet crimes. The need for an increased presence at schools was understood and the Board fully funded the school resource officer positions but requested that the 2 investigation positions be reduced to only one position for 2015. For other areas where there were significant requests for ongoing operating expenses, the Executive Budget Committee considered the current status of the General Fund, the amount of funding that remained unspent, and the ability to fund these requests within the current priorities and goals. The Committee
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recommended that many of the departments and elected offices that submitted requests for ongoing operating expenses find ways to absorb or fund these costs within their current budgets. Funding was provided for other needs such as the 2015 mail ballot election, network software maintenance, annual computer hardware replacements, and maintenance and support for the new security camera system in the detention facility. More detail on these requests can be found later in the recommended budget. Funding Capital Needs The County’s Capital Improvement Program (CIP) Committee is in the process of restructuring the process by which capital projects are submitted and reviewed in an effort to develop a more comprehensive and stable capital improvement program. The CIP Committee presented their recommendations for capital needs to the Executive Budget Committee during the budget development process and their recommendations for capital improvement projects for 2015 totaled $11.9 million. For the past several years, the capital budget has included a transfer of fund balance from the General Fund to supplement the approximately $4.8 million in property tax and specific ownership tax allocated to the Capital Expenditure Fund. For 2015, the CIP Committee originally recommended a transfer of $6.8 million from the General Fund to the Capital Expenditure Fund to fund new and ongoing projects. The Executive Budget Committee discussed the recommendation with the CIP Committee and made a number of changes that reduced the total amount recommended to $5.4 million. The tenant improvements to Lima Plaza related to the relocation of Probation from Courthouse II was deferred until 2016 on the recommendation of the Facilities and Fleet Management Department. Three roadway infrastructure projects related to the widening of Quincy Avenue and the Quincy Avenue and Gun Club Road intersection improvements totaling $5.0 million were also deferred until more information is available on how much the County financial participation in these projects would be. Table III below reflects the list of projects in the capital improvement program for next year that is included in the 2015 recommended budget by the Executive Budget Committee.
The funding included in the 2015 adopted budget for capital improvement program totals over $8.8 million and includes funding for a number of facilities, technology and infrastructure projects. The 2015 Capital Improvement Program includes the completion of the remodel of Altura Plaza to accommodate space for
Project Amount
Arapahoe & I‐25 Interchange Construction‐RAMP 3,265,517$ Altura Plaza Tenant Improvement 996,150 DTRS Upgrade‐Communications Center Radio Consoles 856,192 Admin I Parking Deck Replacement 649,950 Keri Card Access System 530,897 Ilif Avenue Improvements 500,000 DTRS Upgrade‐Admin Radio Site 400,000 Land Development Application Automation 395,185 COOP Infrastructure 300,000 Kiowa Creek Master Plan 300,000 Yale‐Holly Improvements 200,000 Quincy/Copperleaf signal 200,000 Havana Street Sidewalk 150,000 County ITS Projects 125,000 Total Capital Improvement Program $ 8,868,891
Table III
2015 Capital Improvement Program (CIP)
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the Tri‐County Health Department and make improvements to the lobby and restrooms. The replacement of the door access system for the County is funded with an additional $530,897 and the repair and replacement of the parking deck concrete at Administration Building is funded at $649,950. Other projects included in the 2015 capital improvement program include upgrades to the Sheriff’s digital trunked radio system, automation of the land development application system, continuity of operations technology infrastructure, and $1.25 million in funding for roadway and infrastructure improvements. This amount does not include the Arapahoe and I‐25 interchange construction that adds $3.3 million to the amount shown above but is not included as the funding will be coming from outside entities.
The 2015 recommended budget appropriates $5.4 million for the Capital Expenditure Fund and the amount of outside funding eliminates the need for a transfer from the General Fund. More information on the capital improvement program, including projects for 2015‐2019, is located in Capital Improvement Program section of this document. Performance Management Efforts In addition to the key priorities of the Executive Budget Committee and Board of County Commissioners, another major effort for the County during the last few years is the ongoing development of a strategic planning and performance management system that builds on the mission, vision, and values that were adopted in 2006. The County’s Align Arapahoe is a proactive countywide strategic planning and management system designed to boost performance and efficiency and to help Arapahoe County to meet today’s priorities and tomorrow’s challenges by aligning the County’s activities to its mission, vision, and values. The Director of the Office of Performance Management, Sarah Godlewski, is working with departments and elected offices to implement Align Arapahoe’s strategy, initiatives, and performance measures.
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The County’s goal through Align Arapahoe is to become a results‐oriented government by using performance measures to monitor progress and to provide the information and feedback necessary to improve program, service and budget decisions. During 2014, the Office of Performance Management developed the overall strategy map for the County, as depicted above, that stresses three main goals of quality of life, service first, and fiscal responsibility while embracing a performance‐based culture for citizens, businesses, and employees. Currently, the County has integrated these goals into initiatives and measures for a County scorecard, as a part of the County’s employee performance appraisal system, and is currently completing the process of integrating the goals into department and elected office work plans and scorecards. It is anticipated that the County scorecard and remaining department and elected office scorecards will be complete during 2015 and further developments on tracking performance of County programs and initiatives as well as integrating performance information into the development of the budget and allocation of budgetary resources. Budget Overview Baseline Budget For the 2015 budget development, each department was given a baseline budget to fund the current level of programs and services. This baseline is the starting point for the budget and was equal to the baseline from the prior year budget process plus any ongoing expenses approved in prior year budget packages, except for the following adjustments made for the 2015 budget development:
Costs for employee salaries and benefits have been fully funded for all budgeted positions factoring in changes in employee benefits
A rate of 2.25 percent of base salaries has been used to project the amount necessary to fund salary increases based on performance and the retention of key talent during 2015 (excluding uniformed law enforcement personnel on the pay step program)
Salaries for uniformed law enforcement personnel who are in a pay step program were budgeted at the expected step increases based on their location in the pay structure based on years of service
The addition of an adjustment for salary compression issues of 1.0% of base salaries across all departments and elected offices
Lump sum payments for law enforcement deputies who have reached the top step of the pay step progression
Targeted market increases for sworn law enforcement management positions Departments and elected offices were permitted to submit budget package requests to change its current appropriations for the current level of programs and services for 2015. These packages were reviewed by the Executive Budget Committee and those that were recommended by the EBC were then reviewed and adopted by the Board of County Commissioners as part of the 2015 budget. Temporary, or one‐time, changes do not affect future baseline amounts, while those that are ongoing will be incorporated in future baseline budgets. The County’s 2015 adopted budget appropriates a total of $339.3 million for all funds. This compares with an amended budget of $452.0 million for all funds for 2014, which also includes reappropriated funds from the prior fiscal year. Of the total amount appropriated for 2015, $13.0 million is for transfers between funds. The County’s total General Fund appropriations are listed in Attachment B, and the County’s total appropriations for all funds are listed in Attachment D.
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The General Fund
General Fund Revenue Overall, the revenues for the General Fund are expected to increase by 0.9 percent in 2015 from the 2014 original adopted budget of $157.7 million to $159.0 million. Chart III illustrates the distribution of revenue sources within the General Fund. Property tax revenue will decrease by 1.1 percent, or $1.4 million, for 2015. A detailed General Fund revenue forecast is included in Attachment A. Chart IV illustrates the General Fund revenue trend from 2005 through 2015.
As Chart IV depicts, General Fund revenue decreased in 2008 when the recession began, and it has remained relatively consistent since then. Due to the stagnant revenue, the County has focused its budgeting efforts on identifying ways to minimize increases in ongoing operating expenditures. General Fund Appropriations General Fund appropriations for 2015 total $159.6 million. The 2015 appropriation is an decrease of $2.7 million, or 1.6 percent in comparison to the initially adopted 2014 budget of $162.2 million. Chart V illustrates the distribution of funding within the General Fund. The 2015 General Fund adopted budget includes $158.2 million in operating expenses and $1.4 million for one‐time appropriation items that include a transfer to the
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Chart IV General Fund Revenue Growth Trend (2005‐2015)
Ongoing Revenue One‐Time Revenue
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Capital Expenditure Fund. The result is a $286,000 operating surplus when compared to the ongoing revenue $158.5 million in the 2015 General Fund adopted budget. Detailed General Fund revenue and appropriation information is found in Attachments A and B, respectively. A staffing summary is provided in Attachment E. A table showing all General Fund sources and uses can be found in Attachment C. Budgets for Other Major Funds In addition to the General Fund, there are several other major funds that also receive property tax from the County mill levy or for which the Board of County Commissioners is the governing board and/or appropriates the annual budget. Table IV depicts these funds and authorities with brief narrative information that follows.
The Social Services Fund tracks the accounting for the County’s social services programs that are managed by the Human Services Department. The 2015 adopted budget includes appropriations in the amount of $53.6 million and is forecast to use about $1.0 million of fund balance with only $52.6 million in revenue. The use of fund balance is primarily due to the increases in salaries and benefits and the decline in property tax revenue. While receiving additional allocation of State funding, the requirements of the programs include a County expenditures match and this adds to the deficit. In prior years, supplementary funding from the State at the end of the program year has resulted in potential deficits being eliminated and this may alleviate some of the fund balance use during 2015. The Road and Bridge Fund maintains roads and bridges in the unincorporated part of the County and provides the statutory shareback to the cities and towns in the County from the mill levy allocated to the fund. The 2015 budget includes $5.8 million in property tax revenues and $8.1 million in Highway Users Tax Fund (HUTF) revenues which include the State’s FASTER fee on motor vehicle registrations. For 2015, an appropriation of $15.8 million is allocated to the Road and Bridge Fund and a projected deficit will reduce the fund balance by $1.0 million. Public Works & Development is continuing to work on ways to reduce the deficit in the Road & Bridge Fund to deal with increasing expenditure trends for materials, equipment, and personnel expenses offset by flat or slowly increasing revenues.
Actual Actual Amended Estimate Adopted
Fund 2012 2013 2014 2014 2015
General Fund $155.1 $152.5 $172.3 $165.8 $159.6 Social Services Fund 48.4 47.3 52.0 47.2 53.6 Road and Bridge Fund 14.6 13.6 17.4 15.2 15.8 Capital Expenditure Fund 8.5 18.5 33.7 10.9 5.4 Other Funds 71.1 65.8 153.0 61.2 81.0 Total County $297.7 $297.7 $428.4 $300.3 $315.5
Arapahoe Water & Wastewater PID $71.7 $11.0 $9.1 $9.1 $9.2 Arapahoe Law Enforcement Authority 6.6 6.6 6.8 6.8 6.7 Arapahoe County Bldg. Finance Corp. 6.3 6.3 6.3 6.3 6.3 Arapahoe County Recreation District 1.0 1.1 1.4 1.3 1.7 Total All Funds $383.2 $322.7 $452.0 $323.8 $339.3
Table IV
Total Expenditure Budget
($ Millions)
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The Capital Expenditure Fund is used to account for the costs of capital projects. The capital improvement program appropriations in the 2015 adopted budget is $5.5 million and is a significant decrease from the prior year budget as the decline in property tax revenue constrained the amount that was allocated for capital projects. It is estimated that about $11.6 million in remaining fund balance will be reappropriated during 2015 to continue projects that have not been completed by the end of 2014. Additional detail about these recommendations and the steps that are required to finalize the capital improvement program can be found in the Capital Improvement Program section of this document. Arapahoe Law Enforcement Authority The Arapahoe Law Enforcement Authority (ALEA) is a special district governed by the Board of County Commissioners. The County Sheriff is the Chief Operating Officer. The ALEA provides law enforcement services only to the unincorporated area of the County and is funded by a levy of 4.982 mills paid by unincorporated taxpayers. The area served and the tax base of the Arapahoe Law Enforcement Authority excludes the City of Centennial because services are provided to this municipality through an intergovernmental agreement with revenues from the agreement received in the General Fund. The ALEA appropriation for 2015 is $6.7 million offset by $6.3 million in projected revenue. The fund’s revenue decreased in 2012 and 2013 due to a decline in the assessed property values within the district. The 2015 adopted budget reflects a 1.3 percent increase in revenue over the 2014 adopted budget primarily due to a 1.6 percent increase in property tax revenue. For 2015, 53.0 full time equivalent positions are assigned to the ALEA by the County Sheriff for patrol services in the unincorporated areas of the County. Arapahoe County Recreation District The Arapahoe County Recreation District (ACRD) is located in the Southeast part of the urbanized area of Arapahoe County, and provides certain recreation services to citizens in the district. The 2015 appropriation is $1.7 million, which provides for the continued operation of the Arapahoe County Community Park, the Cheyenne Arapaho Park, Welch Park, Cherry Creek Ecological Park, and various trails in the ACRD as well as planning for future projects. The 2015 budget includes a transfer of $225,970 from the Recreation District Fund to the Lease Purchase Fund for the debt payments on the purchase of additional land during 2008 to expand the Community Park. A further $500,000 is budgeted in 2015 for further development at the 17‐Mile House site, Cheyenne Arapaho Park, Quebec Way and Long’s Pine Grove sites. Only the property owners within this district pay property tax on the mill levy that is the primary revenue for the Recreation District. Arapahoe County Water and Wastewater Public Improvement District The Arapahoe County Water and Wastewater Public Improvement District (ACWWPID) was formed in 2001 to construct various water and sewer facilities and to refinance the debt of the Arapahoe Water & Sanitation District. A 2001 election within the District authorized the issuance of $165.0 million in General Obligation bonds and $63.9 million of these bonds were issued in 2002 with a refunding occurring during 2012 to lower debt service payments. An additional $42.3 million in debt was issued in 2005 for the expansion of capacity at the wastewater treatment plant and for several other projects and 2006 for the construction of a water treatment plant. In 2009, $56.1 million in debt was issued for renewable water resources and infrastructure. The 2015 budget appropriates funds for the continuing scheduled debt service for this and the prior debt issues. Only the property owners in this district pay
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the 22.950 mill property tax levied by this District. Arapahoe County Building Finance Corporation The Arapahoe County Building Finance Corporation (ACBFC) owns the CentrePoint Plaza Building, the Sheriff/Coroner Administration Building, and the Arapahoe County Justice Center. The ACBFC leases these facilities to the County pursuant to the terms of Certificates of Participation issued by the Corporation. When these leases have been fully paid, the County will own the facilities. The 2015 budget includes $6.3 million for the payment of lease obligations during the upcoming year. For further information about these Certificates of Participation please see the Debt Service Summary Section. Attachment D shows a summary of all of the Arapahoe County funds including the Arapahoe County Recreation District, Arapahoe County Building Finance Corporation, and the Arapahoe County Water and Wastewater Public Improvement District. Additional financial information about each fund is provided in the Fund Summaries section. Information about individual department and elected office budgets is provided in the Department Budgets section. Staffing Changes for 2015 The 2015 budget includes an additional 23.50 FTE across all funds with 11.75 FTE of this amount to be added to the General Fund, an additional 9.00 FTE for the Social Services Fund, and 2.75 across other funds. The largest increase in staffing is in the Sheriff’s Office, where an additional 10.00 FTE have been included in the adopted budget. The additional positions focus mainly on School Resource Officers for schools in the unincorporated portions of the County and investigators to increase enforcement of Internet crime and crimes against children. Of the total amount of positions in the Sheriff’s Office, 6.00 FTE are related to law enforcement within the City of Centennial and the costs will be reimbursed through the intergovernmental agreement. For the County, 3.00 FTE for school resource officers and 1.00 FTE for an investigator are recommended at a cost of $593,516. The Community Resources Department is adding 0.50 FTE for additional clerical support for the Veteran Services officers and is transferring a portion of a Senior Resources‐Homemaker position to the Grant Fund where funding has become available. The Human Resources Department is increasing its staffing authorization by 1.00 FTE for an organizational leadership and development position to assist with succession planning and employee development at a cost of $102,113. The Public Works & Development Department will also increase its staffing level by an additional 1.0 FTE for a Building Inspection Supervisor position in the Building Division to assist in handling the increased workload. In Facilities & Fleet Management, a 0.50 FTE for a part‐time administrative position was eliminated as a result of the operating budget reductions requested by the Executive Budget Committee and Board of County Commissioners. In other funds, the Human Services Department is adding 8.00 FTE for Program Specialists in the Community Support Services division due to increased funding allocations from the State and 1.00 FTE in the Children, Youth and Families Division from converting two part‐time positions to full‐time positions for program clerical support. Public Works & Development is adding 1.00 FTE in the Road & Bridge Fund for a utility worker while the Open Spaces and Intergovernmental Relations Department is adding 1.50 FTE for a Fairgrounds Maintenance Technician and an office assistant. More information on the staffing levels for departments and elected offices can be found in Attachment E or in the Staffing section later in this document.
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Reserves County policy requires the Board of County Commissioners to annually set aside amounts within the fund balance for specific funds as a reserve. These reserves are held to provide working capital for the County, and have been included in the recommended budget. The adopted budget includes a reserve calculated at 11.0 percent of the General Fund’s adopted budgeted expenditures or $17.4 million. This amount includes the 3.0 percent TABOR reserve for Arapahoe County as required by Colorado law and is held in the General Fund. Reserves for other funds include 1/6th of the original adopted budget for the Road and Bridge Fund and 20.0 percent of 1/6th of the original adopted budget of the Social Services Fund. A reserve of 1/6th of the original adopted budget of the Arapahoe Law Enforcement Authority Fund is also required, and this amount also includes the required 3.0 percent TABOR reserve. A 3.0 percent TABOR reserve is also held for the Arapahoe County Recreation District Fund. Acknowledgments I want to especially express my appreciation for the leadership of the Board of County Commissioners in developing this year’s budget by setting goals and a visionary policy framework within which these
FTE Amount General Fund
Community Resources Veterans Service Officer 0.50 $30,970 Community Resources Homemaker Program Coordinator (0.25) (22,374) Facilities & Fleet Management Part‐time Business Associate I‐ Reduce (0.50) (24,886) Human Resources Org. Leadership & Dev. Consultant 1.00 102,113 Public Works & Development Inspection Supervisor 1.00 98,530 Sheriff's Office School Resource Officer‐Non‐Centennial 3.00 458,114 Sheriff's Office School Resource Officer‐Centennial 2.00 ‐ Sheriff's Office Investigators‐Centennial 2.00 ‐ Sheriff's Office Investigators‐Non‐Centennial 1.00 135,402 Sheriff's Office K9 Handlers 2.00 ‐
11.75 $777,869
Grant Fund
Community Resources Homemaker Program Coordinator 0.25 $22,374 0.25 $22,374
Open Space Fund
Open Spaces Fairgrounds Maintenance Technician 1.00 $59,015 Open Spaces Open Space Office Assistant 0.50 27,850
1.50 $86,865
Road & Bridge Fund
Public Works & Development Utility Worker 1.00 $17,649 1.00 $17,649
Social Services Fund
Human Services Program Specialist 8.00 $299,353 Human Services Clerical Support 1.00 44,115
9.00 $343,468
All Funds Total 23.50 $1,248,225
Total Open Space Fund
Total Open Space Fund
Total General Fund
Total Open Space Fund
Table V
Staffing Changes
Department Description 2015
Total Open Space Fund
Arapahoe County Budget Message
2015 Budget 20
budget plans and recommendations could be formulated. As in prior years, there were difficult decisions that were necessary to balance the budget and to plan for the future, and the Board has been willing to address the issues, give the appropriate direction, and remain steadfast in their determination to maintain a structurally balanced budget. Special recognition and gratitude is extended to Nancy A. Doty, County Commissioner, Nancy Sharpe, County Commissioner, Sue Sandstrom, County Treasurer, and Shannon Carter, Director of Intergovernmental Relations and Open Spaces for their participation on the Executive Budget Committee. They spent many hours in meetings reviewing all budget submissions and packages and did an excellent job in prioritizing expenditures within the County’s available resources. Their recommendation is invaluable in balancing the budget. I would like to thank the elected officials (County Assessor, County Treasurer, County Clerk and Recorder, Sheriff, County Coroner, and District Attorney), and the Department Directors for their cooperative team‐approach in providing valuable assistance in the development of this budget. The process has been instrumental in developing a budget that provides sufficient funding for necessary services. The Citizens Budget Committee is to be commended and thanked for their valuable efforts in reviewing many budgetary issues, including the proposed County budget, and making beneficial recommendations. The thoughtful input from the Citizen Budget Committee can be found in Attachment L to this budget message. I appreciate its independent review and participation in this process. I wish to thank Todd Weaver, Budget Manager, Lisa Stairs, Budget Analyst II, Jessica Savko, Budget Analyst II, Leanna Quint, Budget Analyst II, and all department and elected office budget representatives for their many diligent hours devoted to the development of the budget and this document. tow/JJK
Arapahoe County Budget Message
2015 Budget 21
Attachments Attachment A ........................................................................... General Fund Revenue Projections Attachment B .................................................................................... General Fund Appropriations Attachment C ............................................................................................. General Fund Summary Attachment D ........................................................................................... Total Fund Appropriation Attachment E ....................................................................................................... Staffing Summary Attachment F ........................................................................................................... Budget‐in‐Brief Attachment G ................................................................................................... Economic Indicators Attachment H .................................................................................... Budget & Accounting Policies Attachment I ............................................................................................ General Financial Policies Attachment J ................................................................................. Colorado Budget Requirements Attachment K ................................................................................................... TABOR Amendment Attachment L ............................................................................... Citizen Budget Committee Input
Arapahoe County Budget Message
Actual Actual Amended Estimate Adopted
Revenue Source (Amounts in $ dollars) 2012 2013 2014 2014 2015
Sources of Funds
Taxes
Property Taxes 95,743,073 95,416,422 97,238,111 97,359,276 96,074,566 Specific Ownership Taxes 6,340,756 6,686,176 6,450,000 7,156,975 7,000,000 Other Taxes (421,062) (375,010) 0 (101,451) 0 Total Taxes 101,662,767 101,727,588 103,688,111 104,414,800 103,074,566
Licenses & Permits
Building Permits 921,337 1,203,930 900,000 1,820,787 1,400,000 Motor Vehicle License Fee 2,191,352 2,223,692 2,040,000 2,296,080 2,200,000 Other Licenses & Permits 2,157,282 2,207,507 2,108,356 2,236,959 2,108,245 Total Licenses & Permits 5,269,971 5,635,129 5,048,356 6,353,826 5,708,245
Intergovernmental & Grant Revenue
Cost Allocation 2,145,678 1,621,699 1,500,000 1,001,762 1,250,000 Revenue from Centennial IGA 20,257,299 20,258,735 20,609,465 20,609,465 21,979,393 Other Intergovernmental & Grant Revenue 1,410,252 929,982 946,577 803,641 704,472 Total Intergovernmental & Grants 23,813,229 22,810,416 23,056,042 22,414,868 23,933,865
Fees & Charges
Land Recording Fees 3,954,963 4,058,419 4,300,000 3,060,452 3,500,000 Tax Collection Fees 5,779,135 5,844,033 5,850,000 5,941,218 6,000,000 Other Fees & Charges 9,237,695 9,451,877 9,264,405 9,700,911 9,208,584 Total Fees & Charges 18,971,793 19,354,329 19,414,405 18,702,581 18,708,584
Other Sources
Fines & Penalties 636,470 649,834 644,000 712,653 689,000 Earnings on Investments 980,781 228,801 1,104,150 2,689,460 1,204,000 Internal Charges 3,859,962 3,785,166 3,967,350 3,775,149 4,362,699 Transfers From Other Funds 2,503,578 901,779 1,171,755 1,171,755 0 Other Miscellaneous Sources 1,567,856 1,110,105 1,103,495 1,775,521 1,343,495 Total Other Sources 9,548,647 6,675,685 7,990,750 10,124,538 7,599,194
Total General Fund 159,266,407 156,203,147 159,197,664 162,010,613 159,024,454
22
Attachment A
2015 Budget
General Fund Revenue Projections
Actual
2012
Actual
2013
Estimate
2014
Attachment B
Arapahoe County Budget Message
Department/Elected Office (Amounts in $ dollars) Amended
2014
Adopted
2015
General Fund Appropriations by Department/Elected Office
6,329,285 6,045,084Administrative Services 5,451,593 5,155,8875,904,000 1,689,000 1,679,500Aid to Agencies 1,679,500 1,679,5001,599,500 4,967,126 4,793,777Assessor's Office 4,669,305 5,172,6944,625,238 1,002,597 969,820Board of County Commissioners 922,660 981,748905,329 613,330 618,906BOCC Administration 593,404 636,540575,458
11,535,929 9,829,203Clerk & Recorder's Office 8,011,627 8,865,5959,364,447 1,324,637 1,315,417Communication Services 1,193,536 1,305,0081,165,835 3,255,005 3,135,069Community Resources 2,982,726 3,212,3642,844,979 1,575,822 1,553,501Coroner's Office 1,531,550 1,541,5211,485,014 2,580,265 2,503,493County Attorney 2,470,894 2,733,4092,332,725
12,275,543 12,275,543District Attorney 12,186,135 13,129,71112,100,531 7,888,708 7,737,460Facilities and Fleet Management 7,463,080 7,922,8667,313,508 3,274,040 2,776,145Finance 2,837,035 3,154,7582,687,641
1,830,704 1,708,812Human Resources 1,679,985 1,807,2081,496,326 13,146,197 11,333,540Information Technology 11,893,422 12,475,91111,489,759
477,262 419,689Office of Performance Management 213,541 375,48024,939 65,576 61,467Open Spaces & Intergovernmental Relations 56,967 41,68062,314
6,800,011 6,668,432Public Works & Development 6,489,104 6,758,3486,320,902 65,845,409 64,638,427Sheriff's Office 61,735,305 67,253,87060,403,874 2,086,729 1,942,121Treasurer's Office 1,732,931 2,147,8011,701,914 4,295,522 4,295,523Tri‐County Health 4,166,779 4,366,4794,318,562
19,467,309 19,467,309Transfers to Other Funds 12,559,422 8,891,64016,381,185
172,326,006 165,768,237Total General Fund Appropriations 152,520,501 159,610,018155,103,979
2015 Budget
23
Actual
2012
Actual
2013
Estimate
2014
Attachment C
Arapahoe County Budget Message
(Amounts in $ dollars) Amended
2014
Adopted
2015
General Fund Summary
Sources of Funds
103,688,111 104,414,800Taxes 101,727,588 103,074,566101,662,767
5,048,356 6,353,826Licenses & Permits 5,635,129 5,708,2455,269,971 23,056,042 22,414,868Intergovernmental 22,810,416 23,933,86523,813,229
19,414,405 18,702,581Fees & Charges 19,354,329 18,708,58418,971,793 644,000 712,653Fines & Penalties 649,834 689,000636,470
1,104,150 2,689,460Investment Earnings 228,801 1,204,000980,781 3,967,350 3,775,149Internal Charges 3,785,166 4,362,6993,859,962 1,171,755 1,171,755Transfers 901,779 ‐2,503,578
1,103,495 1,775,521Other 1,110,105 1,343,4951,567,856
Total Sources of Funds 156,203,146 159,197,664 162,010,611 159,024,454159,266,407
Uses of Funds
77,438,570 77,778,495Salaries and Wages 74,487,398 79,473,59472,235,201 22,526,094 22,150,491Employee Benefits 20,290,559 23,558,89220,250,623 8,023,350 6,546,440Supplies 5,731,156 6,467,8706,267,921
41,476,310 37,200,065Services and Other 37,061,620 38,336,87537,230,659 388,308 388,308Community Programs 388,360 388,308388,308
9,300 ‐Capital Outlay 30,216 8,30013,001 2,996,765 2,237,130Central Services 1,971,770 2,484,5392,337,082
19,467,309 19,467,309Transfers 12,559,422 8,891,64016,381,185
Total Uses of Funds 152,520,501 172,326,006 165,768,237 159,610,018155,103,979
Annual Net 3,682,645 (13,128,342) (3,757,626) (585,564)4,162,427
2015 Budget
24
Actual
2012
Actual
2013
Estimate
2014
Attachment D
Arapahoe County Budget Message
Fund Name (Amounts in $ dollars) Amended
2014
Adopted
2015
Total Fund Appropriation
General Fund 155,103,979 152,520,501 172,326,006 165,768,237 159,610,018
Non‐General Fund
Arapahoe County Fair Fund 300,340 285,465 416,180 407,528 385,000 Arapahoe/Douglas Works! Fund 9,839,746 10,509,580 11,854,021 8,867,355 12,366,321 Building Maintenance Fund 1,554,476 2,028,992 2,178,520 1,668,443 1,718,389 Capital Expenditure Fund 8,496,715 18,425,513 33,706,600 10,917,911 5,446,343 Cash In Lieu Fund 577,095 Central Services Fund 6,417,889 5,153,979 12,143,805 6,290,285 5,868,868 Communications Network Replacement Fund 165,636 200,767 375,332 37,757 83,150 Community Development Fund 2,251,991 1,679,834 3,865,961 2,047,011 3,792,753 Conservation Trust Fund 381,366 663,688 1,193,380 783,292 559,900 Contingent & Emergency Reserve Fund 109,641 Developmental Disability Fund 7,219,960 7,290,505 7,455,175 7,454,370 7,454,368 Electronic Filing Technology Fund 131,455 139,412 564,220 99,858 132,099 Employee Flex Benefit Plan Fund 956,351 819,558 1,028,000 802,605 918,900 Forfeited Property Fund 4,530 334,242 642,670 46,199 Grant Fund 10,167,346 9,546,184 12,373,410 9,480,506 11,520,466 Homeland Security Fund 3,000,765 2,371,427 3,235,069 2,221,084 456,349 Infrastructure Fund 3,671,993 1,455,984 28,627,681 1,119,549 4,740,517 Lease Purchase Agreements Fund 2,013,676 2,203,582 4,936,636 4,936,636 2,148,225 Open Space Sales Tax Fund 17,847,981 16,735,103 54,839,341 10,353,902 22,840,000 Road & Bridge Fund 14,583,618 13,590,613 17,378,671 15,211,050 15,828,612 Self Insurance Dental Fund 1,455,923 1,437,579 1,934,687 1,440,494 1,875,200 Self Insurance Liability Fund 840,718 781,217 1,023,983 1,088,096 1,051,250 Sheriff's Commissary Fund 1,382,294 1,154,175 2,181,561 1,087,844 1,615,081 Social Services Fund 48,403,988 47,351,273 52,015,386 47,215,057 53,595,272 Worker's Compensation Fund 1,378,836 999,187 1,527,313 955,705 1,518,000
142,577,237 145,157,857 256,074,697 134,532,539 155,915,063Total Non‐General Fund
Other Entities
Arapahoe County Recreation District Fund 1,032,931 1,093,601 1,398,914 1,299,310 1,689,933 Arapahoe County Water & Wastewater PID Fund 71,672,690 11,023,789 9,091,099 9,086,825 9,165,499 Arapahoe Law Enforcement Authority Fund 6,577,248 6,594,584 6,776,907 6,796,929 6,673,042 Building Finance Corporation Fund 6,274,207 6,258,435 6,282,600 6,276,770 6,263,225
85,557,075 24,970,409 23,549,520 23,459,835 23,791,699Total Other Entities
Total Arapahoe County 297,681,216 297,678,358 428,400,703 300,300,776 315,525,081
Total All Funds 383,238,291 322,648,767 451,950,223 323,760,610 339,316,780
2015 Budget
25
Actual
2012
Actual
2013
Estimate
2014
Attachment E
Arapahoe County Budget Message
Fund/Department/Office (Amounts in FTE) Amended
2014
Adopted
2015
Staffing Summary
General Fund
Administrative Services Assessor's Office 66.00 64.00 63.00 63.00 63.00 Board of County Commissioners 5.00 5.00 5.00 5.00 5.00 BOCC Administration 4.00 4.00 4.00 4.00 4.00 Clerk & Recorder's Office 117.50 118.50 121.50 121.50 121.50 Communication Services 10.00 10.00 10.00 10.00 10.00 Community Resources 41.25 41.25 41.25 41.25 41.50 Coroner's Office 12.00 12.00 12.00 12.00 12.00 County Attorney 22.00 22.00 23.00 23.00 23.00 Facilities and Fleet Management 106.40 106.40 105.40 105.40 104.90 Finance 29.50 29.50 29.50 29.50 29.50
Human Resources 14.00 14.00 14.00 14.00 15.00 Information Technology 72.00 69.00 69.00 69.00 69.00 Office of Performance Management 2.00 3.00 3.00 3.00 3.00 Open Spaces & Intergovernmental Relations 1.00 1.00 1.00 1.00 1.00 Public Works & Development 67.00 67.00 67.50 67.50 68.50 Sheriff's Office 628.75 629.25 639.25 639.25 649.25 Treasurer's Office 22.00 22.00 22.00 22.00 22.00
1,220.40 1,217.90 1,230.40 1,230.40 1,242.15Total General Fund
Other Funds
Arapahoe County Recreation District Fund 4.00 4.00 4.00 4.00 4.00 Arapahoe Law Enforcement Authority Fund 53.00 53.00 53.00 53.00 53.00 Arapahoe/Douglas Works! Fund 83.00 83.00 83.00 83.00 83.00 Community Development Fund 2.50 3.50 3.50 3.50 3.50 Grant Fund 52.25 46.25 46.25 46.25 46.50 Homeland Security Fund 0.75 5.75 5.75 5.75 5.75 Open Space Sales Tax Fund 8.50 8.50 11.50 11.50 13.00 Road & Bridge Fund 57.00 57.00 57.00 57.00 58.00 Sheriff's Commissary Fund 7.00 7.00 7.00 7.00 7.00 Social Services Fund 483.00 486.00 486.00 486.00 495.00 Total Other Funds 751.00 754.00 757.00 757.00 768.75
Total All Funds 1,971.40 1,971.90 1,987.40 1,987.40 2,010.90
2015 Budget
26
Actual
2012
Actual
2013
Estimate
2014
Attachment F
Arapahoe County Budget Message
Category (Amounts in $ dollars) Amended
2014
Adopted
2015
Budget‐in‐Brief
Revenues by Source
156,371,376 154,217,252Taxes 153,500,940 156,699,613151,632,452
5,335,356 7,104,087Licenses & Permits 6,291,458 6,045,2455,768,202 99,262,409 87,935,632Intergovernmental 91,518,389 99,828,90993,538,847
21,892,835 21,069,464Fees & Charges 21,683,888 20,921,18421,037,664 750,924 789,688Fines & Penalties 779,053 699,0001,274,751
1,830,133 3,069,298Investment Earnings 674,547 4,834,5171,361,452 13,756,240 11,949,558Internal Charges 12,258,171 12,462,34612,689,715 20,768,032 20,758,032Transfers 14,410,131 6,909,37019,060,966
13,161,897 13,208,696Other 2,677,411 3,061,8863,344,232
Total County Revenues 303,793,989 333,129,202 320,101,706 311,462,070309,708,281
Expenditures by Category
113,944,433 112,274,175Salaries and Wages 107,831,749 116,185,802104,711,600 33,549,661 32,690,178Employee Benefits 29,710,420 35,011,42029,455,554 15,266,059 12,510,809Supplies 11,261,681 12,841,86711,729,859
166,985,525 85,297,229Services and Other 88,540,642 100,728,41990,817,482 20,699,545 15,815,871Community Programs 17,496,778 20,533,60918,724,088 44,949,878 10,490,566Capital Outlay 18,099,339 11,308,11812,652,789 7,664,448 6,071,496Central Services 6,059,689 7,633,5006,136,798
25,160,451 25,150,451Transfers 18,678,061 11,282,34623,453,046
180,703 ‐Other ‐ ‐‐ Total County Expenditures 297,678,358 428,400,703 300,300,776 315,525,081297,681,216
Other Entities
1,269,721 1,129,349Arapahoe County Recreation District Fund 1,197,527 1,135,0421,116,901 9,248,589 9,351,432Arapahoe County Water & Wastewater PID Fund 8,942,951 9,297,80769,535,283 6,345,260 6,563,870Arapahoe Law Enforcement Authority Fund 6,441,289 6,252,2866,444,506 6,276,589 6,315,180Building Finance Corporation Fund 6,207,316 6,215,0006,317,665
Total Other Entity Revenues 22,789,082 23,140,159 23,359,830 22,900,13583,414,355
1,398,914 1,299,310Arapahoe County Recreation District Fund 1,093,601 1,689,9331,032,931 9,091,099 9,086,825Arapahoe County Water & Wastewater PID Fund 11,023,789 9,165,49971,672,690 6,776,907 6,796,929Arapahoe Law Enforcement Authority Fund 6,594,584 6,673,0426,577,248 6,282,600 6,276,770Building Finance Corporation Fund 6,258,435 6,263,2256,274,207
Total Other Entity Expenditures 24,970,409 23,549,520 23,459,835 23,791,69985,557,075
Total All Fund Revenues 326,583,071 356,269,361 343,461,536 334,362,205393,122,635
Total All Fund Expenditures 322,648,767 451,950,223 323,760,610 339,316,780383,238,291
2015 Budget
27
Arapahoe County Budget Message
2015 Budget 28
Attachment G ECONOMIC INDICATORS
‐4.0%
‐2.0%
0.0%
2.0%
4.0%
6.0%
P e rc e n t G ro w th
Quarter/Year
Gross Domestic Product (2010 ‐ 2014)
Source: U.S. Bureau of Economic Analysis
‐4.0%
‐2.0%
0.0%
2.0%
4.0%
P e rc e n t G ro w th
Year
Gross Domestic Product Projection (2000‐2016)
Source: U.S. Bureau of Economic Analysis and the Colorado Legislative Council Estimate
‐1.0% 0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
P e rc e n ta g e I n cr e a se
Year
Inflation ‐ Consumer Price Index
Colorado‐ Denver Metro National Source: Colorado Legislative Council
Estimate
3.00%
5.00%
7.00%
9.00%
11.00%
U n e m p lo y m e n t P e rc e n ta g e
Year
Unemployment Rate
Colorado National Source: Colo. Leg. Council Estimate
Arapahoe County Budget Message
2015 Budget 29
Attachment H
BUDGET & ACCOUNTING POLICIES
Budget Process The County prepares and adopts its budget in accordance with Section 29‐1‐101 to 115, C.R.S., titled the Local Government Budget Law of Colorado. This portion of State statute governs the budget process for all Colorado counties. It specifies the process for preparing the budget and the information that it should include, as well as the safeguards that are in place to ensure that the public has sufficient opportunities to review the information and to provide feedback about the budget. There are also guidelines for how the Board of County Commissioners may modify the budget after its adoption, so that the governing body may respond to unforeseen circumstances that arise during the fiscal year. The deadline for departments and elected offices to submit their revenue estimates and budget requests for the upcoming fiscal year, including requests for additional funds or personnel, is the first week of August each year. They submit the information through a centralized budget system. The Finance Department’s Budget Division is available throughout the process to provide assistance and guidance to departments and elected offices. The Budget Division staff review the budget submissions to ensure that they are accurate and thorough, then prepare the information for the Executive Budget Committee’s consideration. The Executive Budget Committee (EBC) consists of four members: two County Commissioners, one County elected official other than a County Commissioner, and a department Director. The Committee reviews each department and elected office’s annual budget request, and meets with every department Director and elected official to discuss their budget and personnel needs for the upcoming fiscal year. The EBC is tasked with developing the core of the recommended budget that is presented to the Board of County Commissioners. It spends a considerable amount of time reviewing the budget in‐depth, and weighing each entity’s budget requests, so that it presents the Board with a structurally balanced budget that reflects the County’s priorities and goals. A structurally balanced budget is one that does not use fund balance to support ongoing operating costs, because this model is not sustainable over the long‐term. Prior to August 25th each year, the County Assessor submits the current total assessed valuations for all taxing entities in the County and the factors required to compute the statutory property tax revenue limits. This information allows the Budget Division to forecast the amount of revenue that the County will collect, which determines the amount of funds that are available to appropriate for the upcoming fiscal year. Based on this information and following the Executive Budget Committee review process, the Budget Division works with the Committee to prepare a structurally balanced budget. Pursuant to State statute, the recommended budget is presented to the Board of County Commissioners on or before October 15th each year. The Board of County Commissioners (BOCC) is required to publish a notice in a local countywide newspaper that it has received the recommended budget and it is available for public review. The notice also provides the date and time for the hearing at which the public may comment on the proposed budget. Once the Board has reviewed public comments and considered any other revisions, it adopts a resolution that appropriates the expenditures in the budget document.
Arapahoe County Budget Message
2015 Budget 30
Per State statute, the BOCC must adopt the annual budget prior to certifying the County’s mill levies, which must be completed by December 22nd. This requires the Board, through a majority vote, to adopt a resolution that appropriates funds in an amount that does not exceed the budget’s expenditures. A County official, department, or elected office may not expend funds or incur liabilities in excess of the appropriation in the adopted budget resolution. If an unforeseen event during the fiscal year requires expenditures that exceed a department’s or fund’s existing appropriation, the BOCC may respond by approving a supplemental appropriation to increase the entity’s budget. Budget Adoption The BOCC adopts an annual budget resolution that appropriates funds in accordance with Colorado law, which requires that a fund’s estimated expenditures not exceed the sum of the existing fund balance and forecasted revenue. State law allows a county to choose whether it shall appropriate moneys by fund or by spending agencies within a Fund. The Arapahoe County Board of County Commissioners’ policy is to appropriate General Fund specifically for each department or elected office, and General Fund may not be transferred between departments without Board approval. All non‐General Fund appropriations are for a certain amount, regardless of the number of departments or elected offices that receive an appropriation from that fund. Non‐General Fund money is appropriated according to the bottom line total, which may include expenditures in more than one department or elected office. The County’s accounting system serves as a financial management tool throughout the year to monitor expenditures in the individual departments. The BOCC authorized the County’s Finance Director to identify the amount of each fund source that is available to reappropriate for the following fiscal year, and this recommendation is submitted to the BOCC for its approval. The County’s reappropriation process involves funds that were appropriated and encumbered during the prior fiscal year, but were not expended. The Board may approve appropriating those funds during the following fiscal year for the original purpose. The Finance Director is authorized to transfer certain appropriations from the Administrative Services Department of the General Fund to another department’s General Fund budget. The BOCC must approve any other revisions that amend the appropriation in the adopted budget through a supplemental appropriation resolution. Budget Calendar The annual budget process begins the first week of every year, includes both staff and citizen input, and involves public discussion and approval by the Board of County Commissioners. The following calendar reflects significant dates during 2014 for the preparation of the 2015 adopted budget. January 2nd Begin planning for the 2015 budget
June 30th Budget Management System (BMS) is open for departments and elected offices to input 2015 budget requests
August 1st Complete budget requests are entered in BMS and all relevant information is provided to the Budget Division
Arapahoe County Budget Message
2015 Budget 31
August 29th Assessor submitted certification of valuation letter for assessed values
September 10th – 12th Executive Budget Committee reviewed budget requests
October 14th Executive Budget Committee submitted the 2015 Recommended Budget to the Board of County Commissioners
October 28th Public Hearing for the 2015 budget
November 18th Citizen Budget Committee submitted its recommendations to the Board of County Commissioners
December 1st Assessor submitted the recertification of valuation for assessed values
December 10th Legal deadline for final assessed valuation from the Assessor
December 9th Final adoption of the 2015 budget, adoption of mill levies, and appropriation of budgeted expenditures
December 15th Legal deadline for mill levy certification
Citizen Involvement The Citizen Budget Committee (CBC) is comprised of 15 members who are appointed by the Board of County Commissioners. Each Commissioner appoints three members, and the Committee typically meets once a month between January and November. The Committee uses these meetings to become familiar with County operations and to review budget issues. Depending upon the issue and the Committee’s activities during a certain year, subcommittees might meet with County departments and staff to gather additional information about selected topics. Based on its research and discussions throughout the year, the Committee prepares annual written recommendations that it presents to the Board in November each year.
2014 Citizen Budget Committee
Jamie Wollman, Chair Jared Ingwalson, Deputy Chair
David Blake John Lyons Carolyn Boller Kermit Marquand Vince Chowdhury Jordan Rohde Mike Hamrick Don Strickland Carol Miller Tom Tanner Winnie Jennings Adam Timmons Leonard Kopec
Citizens are also welcome to provide input and feedback, as well as to express concerns, throughout the year. They may informally provide input with staff or a Commissioner. Citizens may also formally address the Board, on the record, during one of the Board’s public hearings. Once the Board receives the recommended budget, it places a public notice in a newspaper with general circulation throughout the County (typically the Villager). The notice states that the Board has received the
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budget and that it is available for public review. It also provides the date and time at which the BOCC will discuss the budget and consider its adoption. Process to Amend the Budget Colorado law provides that during the fiscal year, the Board of County Commissioners may approve the transfer or appropriated funds between departments, as long as the purpose conforms with how the fund source may be used. During the fiscal year a fund may receive revenue that was not anticipated when the BOCC adopted the annual budget. If the revenue originates from a source other than the local government’s property tax mill levy, the BOCC may adopt a supplemental resolution that recognizes the unanticipated revenue and appropriates the funds during the same fiscal year. The majority of the BOCC must approve the supplemental resolutions through a formal process that includes public notice, opportunities for public review and comment, and approval at a public hearing. The County considers supplemental appropriation requests on a quarterly basis. The first quarter budget review occurs in May, the second quarter budget review is scheduled in August, the third quarter budget review is scheduled in November, and the fourth quarter budget review is scheduled early in the following year. Prior to each quarterly meeting, the Executive Budget Committee reviews the proposed amendments and prepares recommendations for the BOCC. The Finance Department presents these recommendations to the BOCC during a public hearing, at which time the Budget Division staff also presents information about the County’s economic outlook, the revenue and expenditure forecasts for significant fund sources, and a summary of the proposed budget amendments. The BOCC discusses the information and then schedules a public hearing at which it formally votes on whether to approve the quarterly supplemental requests. Following the BOCC’s adoption of a supplemental resolution, Budget staff enters the amendments into the County’s financial system. Budget Document The annual budget document serves several purposes, including: (1) a public policy instrument; (2) a tool for financial planning; (3) an operations guide; and (4) a communications device. The Finance Department’s Budget Division prepares two formal documents: 1. The recommended budget represents the Executive Budget Committee’s recommendations for the
upcoming fiscal year. The document is submitted to the BOCC in mid‐October and is available for review by all County staff and the public. The recommended budget includes the EBC’s recommendations, but it does not represent the Board’s final decision.
2. Once the Board of County Commissioners adopts the budget and appropriations resolution for the
upcoming fiscal year, the Budget Division produces a second document that summarizes the Board’s decisions and the adopted budget. It provides more detailed financial analysis and projections, and includes information regarding the County’s overall fiscal status. This document is more broadly distributed and is submitted to the Government Finance Officers Association (GFOA) for review.
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Elements of the Budgetary Process The National Advisory Council on State and Local Budgeting (NACSLB) publishes recommended best practices. These recommendations are endorsed by numerous government organizations such as the International City/County Management Association (ICMA) and the U.S. Conference of Mayors. The Budget Division implements these practices to the extent possible. The following table highlights the budget elements that the NACSLB recommends.
National Advisory Council on State and Local Budgeting Recommended Elements Of The Budget Process
Establish broad goals to guide government decision making Assess community needs, priorities, challenges, and opportunities Identify opportunities and challenges for government services, capital assets, and
management Develop and disseminate broad goals
Develop approaches to achieve goals Adopt financial policies Develop programmatic, operating, and capital policies and plans Develop programs and services that are consistent with policies and plans Develop management strategies
Develop a budget consistent with approaches to achieve goals Develop a process for preparing and adopting a budget Develop and evaluate financial options Make choices necessary to adopt a budget
Evaluate performance and make adjustments Monitor, measure and evaluate performance Make adjustments as needed
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Basis of Accounting The basis of accounting refers to the specific time at which revenues and expenditures are recognized in accounts and reported in financial statements. The type of accounting utilized depends on the purpose for which the fund was established. Proprietary funds (i.e. the Central Services fund, Employee Flexible Benefit fund, Self‐Insurance Dental fund, Worker's Compensation fund, and the Public Trustee fund) and fiduciary funds (i.e. the Retirement Fund) utilize the accrual basis of accounting. The accrual basis of accounting recognizes revenue during the year in which it is earned. Expenses are recorded when the liabilities are incurred. Proprietary funds record depreciation as an operating expense. Expenditures for property and equipment are recorded as an increase in capital assets and the redemption of bonds and leases are recorded as a reduction in liabilities. All other County funds utilize the modified accrual basis of accounting. The modified accrual basis of accounting records an expenditure when the liability is incurred. Revenues are recognized when they are received as cash or when they become both measurable and available during the year. Revenues collected by another governmental unit are considered measurable and are recognized at the time of collection. Budgetary Basis of Accounting The main difference between the basis of accounting used for accounting purposes and the basis of accounting for budget purposes is that the budgets for the proprietary funds (the Central Services Fund, the Flexible Benefit Fund, the Self Insurance‐Dental Fund, and the Worker's Compensation Fund) are prepared on a cash basis. According to the cash basis of accounting, capital expenditures and the redemption of bonds and leases are recorded as expenditures. Depreciation and amortization costs are not budgeted since these costs are non‐cash transactions. The budget for all other funds is prepared on a modified accrual basis. Encumbrances Outstanding encumbrances at year‐end are recorded as an assignment of fund balance since they do not constitute expenditures or liabilities. The County’s policy is to reappropriate the amount of funds necessary to provide for encumbrances at year‐end. Reappropriations occur during the first fiscal quarter as supplemental budget appropriations. This publication is prepared prior to finalizing these amounts, and therefore they are not included in this document. Arapahoe County Policy Manuals Arapahoe County maintains a Financial Policy Manual and a Purchasing Policy Manual, both of which provide departments and elected offices direction regarding important financial issues. The Financial Policy Manual addresses policies such as the financial code of ethics, budget, contract administration, procurement, fixed assets, improvement districts, and information services.
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Investment Policies The County Treasurer makes investments on behalf of the County. The State statutes defining legal investments are Sections 24‐75‐601.1 and 30‐10‐708, C.R.S. Participation in local government investment pooling is authorized by Section 24‐75‐702, C.R.S. The County’s investment priorities are: (1) safety; (2) liquidity; and (3) yield. The following institutions are eligible depositories for public funds: 1. All state and national banks with their principal office in Colorado, insured by the Federal Deposit
Insurance Corporation (FDIC), and approved by the Colorado State Bank Commissioner. 2. All state and federal chartered savings and loan associations with their principal offices in Colorado that
are insured by the Federal Savings and Loan Insurance Corporation (FSLIC) and are approved as eligible public depositories by the Commissioner of Savings and Loan Associations.
All banking and investment relationships must be approved and designated through a resolution by the Board of County Commissioners. The Board of County Commissioners may designate by resolution a distribution of interest income to specific fund(s). All other interest income is deposited in the County’s General Fund. The budget allocates interest earnings to the Arapahoe County E‐911 Emergency Communication Services Authority, the Forfeited Property Fund, the Conservation Trust Fund, revenue received from the Regional Transportation Improvement Fee program, and certain law enforcement block grants. The County provides accounting and treasury services for the Arapahoe County E‐911 Emergency Communication Services Authority, but this Authority publishes its own budget. Fund Balance Reserve Policy Arapahoe County’s policy is to maintain sufficient fund balance reserves to ensure fiscal stability. An adequate amount of fund balance reserves are maintained for cash flow purposes, to ensure that the annual budgets are balanced as required by law, and to protect the County from economic fluctuations that may impact annual revenues. These reserves also help to maintain the County's high bond rating. The Board of County Commissioners has established specific fund balance reserve amounts for certain funds. The General Fund’s reserve is a minimum of 11.0 percent of the current year’s adopted budget. This amount includes the mandatory 3.0 percent reserve required by the Taxpayer's Bill of Rights (TABOR). In 2002, this 11.0 percent reserve was transferred to a separate fund. The Road and Bridge Fund and the Arapahoe Law Enforcement Authority Fund reserves are one‐sixth of the current year's adopted operating budget. The Social Service Fund balance reserve is one‐sixth of the County's 20.0 percent contribution of the current year's adopted total operating budget. This amount also becomes the minimum fund balance reserve for the following fiscal year. The 3.0 percent reserve required by TABOR is maintained in the Arapahoe County Recreation District Fund, and is included as a part of the one‐sixth fund balance reserve for the Law Enforcement Authority Fund. Fiscal Control
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For budget monitoring and fiscal control purposes, all expenditures are recorded within the County’s financial monitoring system. The expenditures are categorized by detailed line items based upon a chart of accounts, which allows for uniform reporting and is consistent with Generally Accepted Accounting Principles (GAAP). Information is summarized by object, center, or other format that accumulates related groupings of transactions. There are five major responsibilities of the Budgetary Fiscal Control policy: 1. Department Directors and elected officials are responsible for reviewing their budgets on a monthly
basis. If adjustments are necessary, it is their responsibility to submit a budget transfer or supplemental appropriation request to the Budget Division.
2. On a quarterly basis, the Budget Division reviews all requests for supplementary appropriations to
modify the original adopted budget. The Division prepares a summary document for the Board of County Commissioners to consider at its quarterly budget review meetings.
3. The Board of County Commissioners must approve all requests to transfer appropriated amounts
between established departments within a fund or between funds. 4. The Budget Division has the authority to approve internal transfer requests that do not change a
department’s total appropriation. 5. In the event that the Budget Division does not approve a transfer, the department Director or elected
official may appeal the proposed action to the Board of County Commissioners. Reappropriation Policy The County’s Financial Policies allow departments and elected offices to request the reappropriation of funds that were unspent during the prior fiscal year, or to reappropriate the fund balances of certain funds. These requests are submitted to the Budget Division each February, and Budget staff analyze the requests and prepare a summary report for the BOCC’s consideration. The amounts are usually based on purchase orders that encumbered funds for a certain purpose during the prior fiscal year, but were not expended. A department may request to reappropriate the funds for the same purpose the following year. The reappropriation amount may not exceed the actual unspent appropriation from the prior year, nor may it exceed a fund’s available fund balance. This policy also allows the Budget Division the discretion to recommend that the BOCC reappropriate the unspent balance of projects that were approved during the prior year and are not yet completed, as well as unspent grant funds. The unappropriated fund balances of certain funds are also eligible for reappropriation, so that the department or elected office has spending authority for the fund’s entire fund balance. These funds include: Cash‐In‐Lieu Fund Communication Network System Replacement Fund Conservation Trust Fund Forfeited Property Fund Infrastructure Fund Open Space Sales and Use Tax Fund
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Attachment I
FUND RESERVE POLICIES
Policy
The Arapahoe County Board of County Commissioners’ (BOCC) policy is that the General Fund and certain other County funds should maintain a fund balance reserve that is sufficient for them to remain solvent, to support the fund’s appropriation for a given fiscal year, and to conform to the requirements of the Taxpayer's Bill of Rights (TABOR). Funds that are subject to TABOR must maintain a 3.0 percent fund balance reserve. The Board also has the discretion to require that a fund maintain a fund balance reserve in excess of TABOR’s requirements.
Scope
All of the County’s funds are required to adhere to TABOR’s fund balance reserve requirements. The Board of County Commissioners’ policy is that certain funds maintain the following fund balance reserves:
1. General Fund – The BOCC’s policy is for the General Fund to maintain a fund balance
amount equal to at least 11.0 percent of the current year’s adopted operating budget. The 11.0 percent reserve shall include the TABOR‐required reserve, as well as the County’s liabilities for accrued employee leave days.
2. Arapahoe County Recreation District Fund – The Fund shall maintain a fund balance
reserve that is sufficient to satisfy the requirements of the Taxpayer’s Bill of Rights.
3. Arapahoe Law Enforcement Authority Fund – Requires a fund balance reserve that is at least one‐sixth of the fund’s current adopted appropriation for operating expenses. The fiscal liability for any accrued vacation or sick leave, as well as the required TABOR reserve, shall be included within this one‐sixth reserve.
4. Road and Bridge Fund – Requires a fund balance reserve that is at least one‐sixth of
the fund’s current adopted appropriation for operating expenses. Any accrued vacation or sick leave shall be a part of this one‐sixth reserve.
5. Social Service Fund – Requires a fund balance reserve that is at least one‐sixth of the
amount of the fund’s current adopted appropriation for operating expenses. The accrued vacation and sick leave for personnel shall be a part of this one‐sixth reserve. Any remaining fund balance above this reserve should be captioned "Reserved for Social Services Programs."
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Background
The following factors were considered when determining the fund balance reserve policies: 1. The reserve amount(s) necessary to maintain the County's desired bond rating;
2. Reserve amount(s) adequate for cash flow purposes; 3. The fund balance reserve amount necessary to ensure that the annual budget is
structurally balanced;
4. An amount sufficient to protect the County from unforeseen circumstances that could affect its revenue sources; and
5. Fund balance reserve amounts that meet the requirements set forth in the
Taxpayer’s Bill of Rights, which requires the County to maintain a fund balance reserve equal to at least 3.0 percent of the current appropriation for operating expenses.
Definitions
Taxpayer's Bill of Rights ‐ Article X, Section 20 of the State Constitution. Fiscal Year Spending ‐ As defined by the Taxpayer’s Bill of Rights, "all district expenditures and reserve increases except, as to both, those for refunds made in the current or next fiscal year or those from gifts, federal funds, collections for another government, pension contributions by employees, and pension fund earnings, reserve transfers or expenditures, damage awards, or property sales." Adopted Total Operating Budget ‐ The amount appropriated by the Board of County Commissioners prior to any supplemental appropriations or transfers.
Responsibilities
The Finance Department’s Budget Division shall calculate the required fund balance reserve, including those required by this policy as well as the Taxpayer's Bill of Rights. The Finance Department is responsible for informing the Board of County Commissioners about the status of unappropriated fund balance reserves on a quarterly basis. This process includes noting any exceptions to the levels as defined in the policy.
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REAPPROPRIATION POLICY
Policy Appropriations expire at the end of the fiscal year and unspent funds revert to the fund balance. In certain circumstances, it is necessary to appropriate unspent funds from the prior fiscal year for use in the current fiscal year. Examples of reappropriated funds include amounts encumbered by purchase orders during the prior fiscal year that were not expended, so that the money is available for the intended purpose during the following fiscal year. Upon approval of the Board of County Commissioners, the unspent balances of budgeted projects or grant monies from a prior year are appropriated for the subsequent year. Additionally, the unappropriated fund balance of certain funds are automatically appropriated for the following year, once the prior year’s fund balance has been determined.
Scope 1. The balance of all purchase orders opened and encumbered using budgeted funds
from the prior year budget, but which were unspent in the prior year, and which are still necessary in a subsequent year, will be reappropriated.
2. The unspent balance of previously approved projects and grants will be
reappropriated so that the project or grant spending can be completed.
3. The unappropriated fund balance of the following funds shall be automatically reappropriated:
a. All General Improvement District Funds b. Arapahoe Law Enforcement Authority Fund c. Cash‐In‐Lieu Fund d. CIP Project Tracking Fund e. Communication Network System Replacement Fund f. Conservation Trust Fund g. Forfeited Property Fund h. Open Space Sales and Use Tax Fund i. Sheriff’s Commissary Fund
4. Requests for supplemental funds for purposes not appropriated during the prior
fiscal year are not within the scope of the reappropriation policy. These fiscal needs should be addressed through the quarterly supplemental process.
5. The amount of reappropriation for any one department, and any one fund, shall be
limited to the actual savings from the prior year’s budget, as well as the available fund balance.
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Definitions
Reappropriation ‐ The appropriation of funds that were appropriated for a prior fiscal year but were not spent for the intended purpose.
Responsibilities 1. The Finance Department shall prepare a list of purchase orders reopened following
the start of a new year. 2. Each Elected Official and department Director is responsible for reviewing this list
and submitting any changes in writing to the Budget Division. 3. The Budget Division is responsible for administrative review and submission of
recommendations to the Board of County Commissioners. Procedures
1. The Finance Department prepares a list of all purchase orders that are rolled forward for the following fiscal year.
2. The Budget Division will send each office, department, or agency a report of their
department or elected office’s portion of the list. 3. Each department or agency shall review the list of purchase orders and notify the
Budget Division if an item is no longer required or if the purchase order is closed. Each office, department, or agency shall also notify the Budget Division of the amount to reappropriate for ongoing projects or grants.
4. The Budget Division shall review the lists and submit a recommendation to the Board
of County Commissioners. 5. A legal publication shall be prepared announcing the hearing date and details of the
supplemental request. This shall be published in a newspaper is circulated within Arapahoe County.
6. If approved, the Board of County Commissioners will pass a resolution authorizing
the appropriation. 7. The Budget Division will enter the reappropriated amounts into the County’s
accounting system within one month of approval, and notify the relevant departments once this has occurred.
8. A certified copy of the resolution is filed with the Department of Local Affairs’
Division of Local Government and with the affected spending agencies.
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Attachment J
STATE OF COLORADO BUDGET REQUIREMENTS This information is from the State of Colorado Financial Management Manual – A Guide for Local Governments. Budget Procedures According to the State of Colorado Local Government Budget Law, the County’s budget officer must submit a proposed budget to the governing body on or before October 15th each year. The following guidelines ensure that the budget officer’s submission will comply with the State’s requirements.
Budget Format and Content Included in the State’s budget laws are several specific elements that must be in the budget document.
The budget information for both expenditures and revenues must be classified by fund and by the "spending agency" (office, unit, department, board, commission, or institution) that is responsible for the particular revenues and/or expenditures (Sections 29‐1‐103 (1) (b) through (f), C.R.S.).
The expenditure data must show the object of each expenditure for administration, operations, maintenance, debt service, and capital projects to be undertaken during the budget year. Additionally, all anticipated revenue should indicate its sources. The budget may not include expenditures that exceed the combination of projected revenues and available fund balances at the beginning of the fiscal year (Sections 29‐1‐103 (1) and (2), C.R.S.). In other words, the budget officer must propose a balanced budget. The budget document must include the corresponding figures for three years: (1) the actual expenditures for the most recent completed fiscal audit; (2) the current fiscal year’s estimated expenditures through the end of the fiscal year; and (3) the expenditures and anticipated revenue for the proposed budget year (Section 29‐1‐103 (1) (d), C.R.S.). The document should also include the estimated fund balances as of the beginning of the upcoming fiscal year, as well as the anticipated fund balances at the end of the fiscal year. The fund balance estimates should incorporate all unexpended surpluses from the prior years, total cash, and other resources available for subsequent years (Section 29‐1‐103 (1) (c), C.R.S.). The proposed budget includes a budget message that describes the document’s content. The message includes the following components: (1) describes the important features of the budget (i.e. the beginning or completion of capital projects, revenue fluctuations, or changes to service delivery); (2) provides a statement of the budgetary basis of accounting used (cash, modified accrual, or encumbrance); and (3) describes the services to be delivered during the budget year. The budget message should state what is important about the budget and the services that the local government provides (Section 29‐1‐103 (1) (e), C.R.S.).
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Pursuant to Section 29‐1‐103 (3) (d), C.R.S., the budget document shall include a supplemental schedule that contains the following information for lease‐purchase agreements:
1. The total expenditures during the upcoming fiscal year for all lease‐purchase agreements involving real estate;
2. The total expenditures during the upcoming fiscal year for all lease‐purchase agreements that
do not involve real estate;
3. The County’s maximum payment liabilities for the full terms of all lease‐purchase agreements involving real estate and all lease‐purchase agreements not involving real estate, including all optional renewal terms; and
4. The schedule should include a statement regarding the optional renewal terms. If there are
no optional renewals, that should be stated.
Notice of Budget A copy of the proposed budget should be conveniently available to citizens. It is required to be available for review at the local government’s municipal building, courthouse, administrative headquarters, or any other public building. The budget itself should be as simple and as easy to understand as possible yet meet the legal requirements for it format and content. The budget officer is required to present the budget to the Board of County Commissioners on or before October 15th each year. The Board must publish a notice that it has received the document in a newspaper that has general circulation within the County (Section 29‐1‐106 (3), C.R.S.). The notice must include the following information:
1. The proposed budget is available for inspection at a designated public office;
2. The date, time, and location that the proposed budget will be considered for adoption; and
3. A constituent may inspect the budget and file objections any time prior to the budget’s final adoption.
Budget Hearing and Adoption At the hearing for the adoption of the budget, the governing body may revise the budget at it deems necessary to meet the needs of the County’s departments and elected offices, in view of anticipated revenue. The hearing shall allow for public testimony, including objections to the budget, to be heard (Section 29‐1‐108 (1), C.R.S.). The Board of County Commissioners formally approves the budget by adopting a resolution. If the Board needs additional time to adopt the budget, it may continue the hearing or schedule additional hearings. The Board must adopt the budget prior to certifying the County’s mill levies. Otherwise, the budget must be adopted by December 31st. If a local government fails to adopt a budget by the deadline (December 15th if levying for a property tax or December 31st if not), State statute dictates
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that only 90.0 percent of the current year's appropriation for operations and maintenance purposes is deemed reappropriated for the following fiscal year (Section 29‐1‐108 (3), C.R.S.). Levy Certification If a local government needs property tax revenue to balance its proposed budget, it must take official action, by ordinance or resolution, to set and certify a mill levy. It must then certify the mill levy(ies) to the Board of County Commissioners by December 15th (Section 39‐1‐111.5, C.R.S.). The certification must distinguish the levy’s purpose(s), such as whether the revenue is for debt payment, ongoing general operating purposes, temporary tax credits, voter‐approved capital expenditures, or refund/abatement. The Colorado State Constitution requires taxation to be uniform across county lines. For a local government that includes more than one county, when there is an adjustment in the assessed valuation in one county, the total assessed valuation of the taxing entity is affected and new levies may have to be certified to each county. Statutory and constitutional mill levy limits would still apply. Appropriation Resolution/Ordinance An appropriation is the legal spending authorization for the expenditures set forth in the budget as adopted by the Board of County Commissioners. The appropriation must be enacted by the governing body through a resolution or an ordinance. The budget is the fiscal plan for the upcoming year, and the appropriation is the legal authority to spend those funds. Appropriations are set by fund, or spending agency within a fund, at the discretion of the governing body (Section 29‐1‐108 (2), C.R.S.). If the governing body has not appropriated its budget on or before December 31st, then only 90.0 percent of the amounts appropriated in the last resolution/ordinance is reappropriated (Section 29‐1‐108 (4), C.R.S.).
No spending agency may expend or contract to expend an amount in excess of the funds appropriated in the resolution or ordinance. A verbal or written contract that violates this policy is automatically void. Multiple‐year contracts are permitted only under certain circumstances or if subject to annual appropriation (Section 29‐1‐110, C.R.S.).
Filing the Budget A local government must file a certified copy of its adopted budget, including the budget message, with the Department of Local Affairs’ Division of Local Government no later than January 30th (Section 29‐1‐113 (1), C.R.S). "Certified" means a statement by a member of the governing body or a person appointed by the governing body that the budget is a true and accurate copy of the budget as adopted by the governing body. Any town, city, or county operating under a home rule or territorial charter must file a budget with the Division of Local Government for purposes of information and research, even if they are exempt from other aspects of the State’s budget laws.
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Record of Expenditures A department or elected office may not expend more than its legal appropriation, and each entity is responsible for carefully tracking its revenues and expenditures. State statute requires that records of expenditures be kept in the office of the person whose duty it is to disburse the monies (Section 29‐1‐ 114, C.R.S.). These records must compare the appropriated amounts to actual expenditures (i.e. year‐ to‐date). If revenue is transferred from one appropriated fund or spending agency to another, then the entity’s records must reflect this action as a budget transfer. Any authorized contingency expenditures are also be recorded. These records will include the current unexpended balance in each appropriated fund or spending agency, and compare an agency’s appropriation to its year‐to‐ date expenditures. Amending the Budget The budget is prepared at least six months prior to the fiscal year, and it is impossible to anticipate the specific revenue or necessary expenditures for the entire year. State statute recognizes that the County may need to amend its adopted budget. The statute defines three bases for budget amendments: (1) the receipt of unanticipated revenues; (2) budget transfers; and (3) reducing an appropriation (Section 29‐1‐109, C.R.S.). A local government does not require a budget amendment in order to receive unanticipated revenue. A budget amendment is only required if: (1) the revenue is not property tax revenue; and (2) the department or elected office intends to spend the additional funds. In order to receive authority to spend the revenue, the Board must adopt a “supplemental” budget amendment to increase the appropriation. If the County receives excess property tax revenue, other than from uncollected revenue for prior years, State law does not allow the local government to adopt a supplemental budget and appropriate the money for any purpose. The local government may only appropriate the unforeseen property tax revenue for the following year. A supplemental budget amendment requires consideration at a public hearing and the Board must adopt an ordinance or resolution for a supplementary appropriation. The hearing requires the same public notice as the original budget hearing (Section 29‐1‐109 (2) (a), C.R.S.). The notice must state the reason for the supplemental budget, the revenue source, and how the funds will be spent. The supplemental budget/appropriation ordinance does not have to be published; however, it must be filed with the Department of Local Affairs’ Division of Local Government. During the year, a local government may find that it did not budget adequate funds for a particular project, program, or activity. If there is sufficient revenue within the budget that was previously appropriated but will not be expended for the intended purpose, and it may legally be used to fund the shortfall, then a transfer may be authorized. Fund transfers may only occur if the funds were previously appropriated. One way that funds may have been appropriated is through the contingency line item. Any unspent contingency budget may be used for transfers. The transfer must be authorized by the original budget hearing. The notice must set forth the reasons for the transfer, the dollar amounts, and the affected funds and spending agencies. The transfers are to be documented, in detail, in the minutes.
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Note: If there is an unappropriated fund balance available in an amount to cover the shortfall, it cannot be appropriated for the transfer.
State statute addresses a third budget amendment situation. If revenues are lower than anticipated, the governing body may adopt a "revised appropriation" in the same manner as the original appropriation (by fund or spending agency) and thereby lower the statutory spending limit (Section 29‐1‐ 109 (1) (c), C.R.S.). The revised appropriation must be adopted at a properly noticed hearing as in the other situations above. The governing body does not have to take this formal action, since the law is permissive, but careful accounting is necessary in order not to exceed revenues for the year. Property Tax Revenue Limits State statute restricts the amount of annual revenue that can be collected from property tax for operating purposes, which is also referred to as the “5.5 percent limit” (Section 29‐1‐301, C.R.S.). The enactment of TABOR added two new property tax limits, a TABOR mill levy limit, and another property tax revenue limit. Voter approval is necessary to increase a local government’s mill levy (Article X, Section 20, Colorado Constitution). This mill levy limitation applies only to the general operating functions of the government, and not to levies that service debt for debt repayment, capital expenditures, and refund/abatement levies. If the mill levy generates property tax revenue for debt, only the amount of revenue may be raised which is necessary to service the annual debt payments (Section 29‐1‐301 (1.7), C.R.S.). Property Tax Revenues There are two limitations for increases to property tax revenue: the TABOR limit and the statutory 5.5 percent limit. County assessors supply the data on the Certification of Valuation that is used to calculate these limits (Section 39‐5‐128, C.R.S.). Local government budget officers must calculate the TABOR limitation and the 5.5 percent limitations for their particular local governments. The mill levy limitation and the two property tax revenue limitations must operate in conjunction with each other. They are commonly harmonized by considering the limit which produces the lowest revenue to be the limiting factor, preceding levying any revenue that may be allowed under the other two limits. TABOR Property Tax Revenue Limit TABOR limits property tax revenue to a percentage increase over the prior year. The percentage increase allowed is the two other percentages added together: local growth plus inflation (Article X, Section 20 of the Colorado Constitution). Local growth is defined as the net percentage change in actual value of all real property from construction of taxable real property improvements and additions to, minus deletions from, taxable real property (Article X, Section 20 (2) (g) and Section 39‐ 1‐102 (15), C.R.S.). County assessors will certify the values used to calculate the local growth percentage using the Certification of Valuation Form, or the equivalent, by August 25th. The
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Certification of Valuation has a section, "Use for TABOR Calculation". The figures shown in this section are the actual value and used to calculate the TABOR local growth. Inflation is defined as the percentage change in the Consumer Price Index (CPI) for the Denver‐ Boulder‐Greeley area. The U.S. Bureau of Labor does not release this data until February of the following year. Therefore, projections are used to determine the limit. The 5.5 Percent Statutory Property Tax Revenue Limitation
Local governments may not collect property tax revenue greater than a 5.5 percent increase compared to the prior year (Section 29‐1‐301, C.R.S.). This restriction does not apply to home‐rule entities unless their charters specify this limit. The statute states, "All statutory tax levies shall be so reduced as to prohibit the levying of a greater amount of revenue than was levied in the preceding year plus five and one‐half percent (5.5 percent)...". When a local government computes the 5.5 percent limit it will review the Certification of Valuation. The Certification of Valuation has a section entitled, "Use for 5.5 percent limit calculation". The figures shown in this section are assessed valuation, and are used to calculate the 5.5 percent limitation. The assessor reports increased valuation for assessment attributed to annexation or inclusion of additional land and new construction. These valuation increases are considered growth in the 5.5 percent limit calculation and can increase the allowed revenue. If the assessor reports increased volume of production of a producing mine, previously legally exempt federal property, and new primary oil or gas production from any producing oil and gas leasehold or land, the local government may include these as growth. If the local government wishes to have the new primary oil or gas treated as growth, the government must apply to the Division. The initial calculation using the August 25th data is usually mailed in September. The Division will recalculate the 5.5 percent limit when the assessors submit revised Certification of Valuation, usually the first week of December. Once the local government has completed the limit calculations worksheet it must determine the most restrictive revenue limit. Elections and the 5.5 percent Property Tax Revenue Limit Pursuant to Section 29‐1‐302, C.R.S., local governments may have an election to approve raising a greater amount of revenue than the 5.5 percent limit allows. The statutory notices and deadlines become complicated when combining them with the required TABOR election requirements. Legal advice should be sought in this area as well. Many local governments have held elections to remove themselves from the TABOR property tax limit, the 5.5 percent limit, or both. The removal from the limits is for specified or open‐ended periods of time.
Note: The statute allows DLG to approve increased revenues beyond the 5.5 percent limit upon request, including special provisions for capital purposes and county road and bridge revenue. If the government’s 5.5 percent limit is more restrictive than the TABOR revenue limit, and the governing body wishes to explore the possibilities of invoking these statutory provisions, it is imperative that the government contact DLG immediately to understand the Division’s criteria for reviewing and approving these requests.
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TABOR Fiscal Year Spending A local government’s budget development process must adhere to the requirements and restrictions in the Taxpayer’s Bill of Rights (TABOR). This constitutional amendment affects the amount of funds available for appropriation each year, as well as the amount of certain types of revenue that the County collects. Managing the Budget State budget law requires each local government to designate a person who monitors revenues and expenditures in order to know whether or not the budget is on course. Monitoring and analyzing revenues and expenditures allow the government to revise the estimates of ending balances. This assists in forecasting the future financial situation. Monitoring and analyzing the budget should occur on a regular basis. Monthly, quarterly, and mid‐year analysis will help to comparing actual expenditures to appropriated funds. It is important to make sure that actual revenues are at least equal to what was anticipated when preparing the budget. Monitoring Revenue Shortfall Operating Reserves Local governments should identify the amount of the fund balance reserves necessary for it to absorb unanticipated expenses or to minimize the impact of revenue shortfalls. This amount can be incorporated in the budget through a contingency line item. The recommended amount of the fund balance reserve is relative to the type of service(s) the local government offers and to the type and extent of the shortfall. In general, a government should reserve an unappropriated fund balance amount that is between 10.0 percent and 30.0 percent of its operating budget, depending upon the local government’s ion and maintenance budget. The recommended reserve amount is also influenced by the volatility of the revenue source, its susceptibility to external variables, and how frequently the revenue is received. A reserve for “cash flow” purposes (also known as “working capital reserves”) may be prudent especially if property tax is the primary revenue. Local governments do not usually receive property taxes prior to April, so they must plan for sufficient resources to fund expenditures during the first quarter of the year. Capital Reserve A local government should determine the life cycles and replacement costs of its facilities, equipment, and capital objects. This allows a department or elected office to budget for such replacement by reserving funds over time until the expected replacement occurs. For larger capital projects, such as replacing a building, the local government might pay a portion of the costs during the first year, and then finance the remaining balance. A local government can establish a capital reserve by adopting an ordinance or resolution that describes the reserve’s purpose and how the funds will be allocated.
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The governing body also has the option to separate capital improvement fund and to transfer the appropriated money to that fund. Contingency Reserve A revenue shortfall may require the use of reserve funds, reducing expenditures, or both. If a non‐ TABOR emergency does not happen, the funds are available for appropriation the following year. Including a contingency line‐item amount within each fund allows the government to move money within a fund for internal purposes without having to enact the otherwise required official transfers. Recognizing a shortfall early in the year provides more time identify a solution and apply any necessary corrections. Contingencies are emergencies that could not have been reasonably foreseen at the time of the budget’s adoption (Section 29‐1‐111, C.R.S.).
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Attachment K
TABOR AMENDMENT
COLORADO CONSTITUTION SECTION 20 ARTICLE X
THE TAXPAYER'S BILL OF RIGHTS (1) GENERAL PROVISIONS. This section takes effect December 31, 1992, or as stated. Its preferred
interpretation shall reasonably restrain most the growth of government. All provisions are self‐ executing and severable and supersede conflicting state constitutional, state statutory, charter, or other state or local provisions. Other limits on district revenue, spending, and debt may be weakened only by future voter approval. Individual or class action enforcement suits may be filed and shall have the highest civil priority of resolution. Successful plaintiffs are allowed costs and reasonable attorney fees, but a district is not unless a suit against it be ruled frivolous. Revenue collected, kept, or spent illegally since four full fiscal years before a suit is filed shall be refunded with 10% annual simple interest from the initial conduct. Subject to judicial review, districts may use any reasonable method for refunds under this section, including temporary tax credits or rate reductions. Refunds need not be proportional when prior payments are impractical to identify or return. When annual district revenue is less than annual payments on general obligation bonds, pensions, and final court judgments, (4) (a) and (7) shall be suspended to provide for the deficiency.
(2) TERM DEFINITIONS. Within this section:
(a) "Ballot issue” means a non‐recall petition or referred measure in an election. (b) "District" means the state or any local government, excluding enterprises. (c) "Emergency" excludes economic conditions, revenue shortfalls, or district salary or fringe
benefit increases. (d) "Enterprise" means a government‐owned business authorized to issue its own revenue bonds
and receiving under 10% of annual revenue in grants from all Colorado state and local governments combined.
(e) "Fiscal year spending" means all district expenditures and reserve increases except, as to both,
those for refunds made in the current or next fiscal year or those from gifts, federal funds, collections for another government, pension contributions by employees, and pension fund earnings, reserve transfers or expenditures, damage awards, or property sales.
(f) "Inflation" means the percentage change in the United States Bureau of Labor Statistics
Consumer Price Index for Denver‐Boulder, all items, all urban consumers, or its successor index. (g) "Local growth" for a non‐school district means a net percentage change in actual value of all
real property in a district from construction of taxable real property improvements, minus destruction of similar improvements, and additions to, minus deletions from, taxable real property. For a school district, it means the percentage change in its student enrollment.
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(3) ELECTION PROVISIONS
(a) Ballot issues shall be decided in a state general election, biennial local district election, or on the first Tuesday in November of odd‐numbered years. Except for petitions, bonded debt, or charter or constitutional provisions, districts may consolidate ballot issues and voters may approve a delay of up to four years in voting on ballot issues. District actions taken during such a delay shall not extend beyond that period.
(b) At least 30 days before a ballot issue election, districts shall mail at the least cost, and as a
package where districts with ballot issues overlap, a titled notice or set of notices addressed to "All Registered Voters" at each address of one or more active registered electors. The districts may coordinate the mailing required by this paragraph (b) with the distribution of the ballot information booklet required by section 1 (7.5) of article V of this constitution in order to save mailing costs. Title shall have this order of preference:
"NOTICE OF ELECTION TO INCREASE TAXES/TO INCREASE DEBT/ON A CITIZEN PETITION/ ON A REFERRED MEASURE."
Except for district voter‐approved additions, notices shall include only:
(i) The election date, hours, ballot title, text, and local election office address and
telephone number. (ii) For proposed district tax or bonded debt increases, the estimated or actual total of
district fiscal year spending for the current year and each of the past four years, and the overall percentage and dollar change.
(iii) For the first full fiscal year of each proposed district tax increase, district estimates of
the maximum dollar amount of each increase and of district fiscal year spending without the increase.
(iv) For proposed district bonded debt, its principal amount and maximum annual and
total district repayment cost and the principal balance of total current district bonded debt and its maximum annual and remaining total district repayment costs.
(v) Two summaries, up to 500 words each, one for and one against the proposal, of
written comments filed with the election officer by 45 days before the election. No summary shall mention names of persons or private groups, nor any endorsements of or resolutions against the proposal. Petition representatives following these rules shall write this summary for their petition. The election officer shall maintain and accurately summarize all other relevant written comments. The provisions of this subparagraph (v) do not apply to a statewide ballot issue, which is subject to the provisions of section 1 (7.5) of article V of this constitution.
(c) Except by later voter approval, if a tax increase or fiscal year spending exceeds any estimate in
(b) (iii) for the same fiscal year, the tax increase is thereafter reduced up to 100% in proportion to the combined dollar excess, and the combined excess revenue refunded in the next fiscal year. District bonded debt shall not issue on terms that could exceed its share of its maximum repayments costs in (b) (iv). Ballot titles for tax or bonded debt increases shall begin, "SHALL
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(DISTRICT) TAXES BE INCREASED (first, or if phased in, final, full fiscal year dollar increase) ANNUALLY...? or "SHALL (DISTRICT) DEBT BE INCREASED (principal amount), WITH A REPAYMENT COST OF (maximum total district cost),...?"
(4) REQUIRED ELECTIONS. Starting November 4, 1992, districts must have voter approval in advance for: (a) Unless (1) or (6) applies, any new tax, tax rate increase, mill levy above that for the prior year,
valuation for assessment ratio increase for a property class, or extension of an expiring tax, or a tax policy change directly causing a net tax revenue gain to any district.
(b) Except for refinancing district bonded debt at a lower interest rate or adding new employees to
existing district pension plans, creation of any multiple‐fiscal year direct or indirect district debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocably and held for payments in all future fiscal years.
(5) EMERGENCY RESERVES. To use for declared emergencies only, each district shall reserve for 1993 1%
or more, for 1994 2% or more, and for all later years 3% or more of its fiscal year spending excluding bonded debt service. Unused reserves apply to the next year's reserve.
(6) EMERGENCY TAXES. This subsection grants no new taxing power. Emergency property taxes are
prohibited. Emergency tax revenue is excluded for purposes of (3) (c) and (7), even if later ratified by voters. Emergency taxes shall also meet all of the following conditions:
(a) A 2/3 majority of the members of each house of the general assembly or of a local district
board declares the emergency and imposes the tax by separate recorded roll call votes. (b) Emergency tax revenue shall be spent only after emergency reserves are depleted, and shall be
refunded within 180 days after the emergency ends if not spent on the emergency. (c) A tax not approved on the next election date 60 days or more after the declaration shall end
with that election month. (7) SPENDING LIMITS. (a) The maximum annual percentage change in state fiscal year spending equals inflation plus the
percentage change in state population in the prior calendar year, adjusted for revenue changes approved by voters after 1991. Population shall be determined by annual federal census estimates and such number shall be adjusted every decade to match the federal census.
(b) The maximum annual percentage change in each local district's fiscal year spending equals
inflation in the prior calendar year plus annual local growth, adjusted for revenue changes approved by voters after 1991 and (8) (b) and (9) reductions.
(c) The maximum annual percentage change in each district's property tax revenue equals inflation
in the prior calendar year plus annual local growth, adjusted for property tax revenue changes approved by voters after 1991 and (8) (b) and (9) reductions.
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(d) If revenue from sources not excluded from fiscal year spending exceeds these limits in dollars for that fiscal year, the excess shall be refunded in the next fiscal year unless voters approve a revenue change as an offset. Initial district bases are current fiscal year spending and 1991 property tax collected in 1992. Qualification or disqualification as an enterprise shall change district bases and future year limits. Future creation of district bonded debt shall increase, and retiring or refinancing district bonded debt shall lower, fiscal year spending and property tax revenue by the annual debt service so funded. Debt service changes, reduction, (1) and (3) (c) refunds, and voter‐approved revenue changes are dollar amounts that are exceptions to, and not part of, any district base. Voter‐approved revenue changes do not require a tax rate change.
(8) REVENUE LIMITS. (a) New or increased transfer tax rates on real property are prohibited. No new state real property
tax or local district income tax shall be imposed. Neither an income tax rate increase nor a new state definition of taxable income shall apply before the next tax year. Any income tax law change after July 1, 1992 shall also require all taxable net income to be taxed at one rate, excluding refund tax credits or voter‐approved tax credits, with no added tax or surcharge.
(b) Each district may enact cumulative uniform exemptions and credits to reduce or end business
personal property taxes. (c) Regardless of reassessment frequency, valuation notices shall be mailed annually and may be
appealed annually, with no presumption in favor of any pending valuation. Past or future sales by a lender or government shall also be considered as comparable market sales and their sales prices kept as public records. Actual value shall be stated on all property tax bills and valuation notices and for residential real property, determined solely by the market approach to appraisal.
(9) STATE MANDATES. Except for public education through grade 12 or as required of a local district by
federal law, a local district may reduce or end its subsidy to any program delegated to it by the general assembly for administration. For current programs, the state may require 90 days notice and that the adjustment occur in a maximum of three equal annual installments.
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Attachment L
CITIZEN BUDGET COMMITTEE INPUT ON THE 2015 BUDGET The Citizen Budget Committee reviewed a large selection of topics that have or will have an impact on the County’s budget for 2015 and looking forward. When the Committee met with the Board of County Commissioners in November of 2013, several possible topics were suggested for review in 2014. The Committee decided to review the county’s aging population and necessary services, the expansion of the fairgrounds, IT/Communication Services’ use of technology and outreach to citizens, follow up on Align Arapahoe, and review the financial impacts on the county of ballot initiative 135 and Amendment 68. The Committee met with various speakers and had presentations on all of these topics, and on the 2015 Recommended Budget. The letter below was submitted by the Citizen Budget Committee to the Board of County Commissioners in early December for their consideration.
DATE: November 12, 2014 TO: Board of County Commissioners THROUGH: Jamie Beth Wollman, Chair FROM: Citizen Budget Committee SUBJECT: Subject
In response to input from the Board of County Commissioners (“BOCC”) at the November 2013 meeting, the Citizen Budget Committee (“CBC”) focused on certain issues impacting the citizens of Arapahoe County, some of which are discussed below. The CBC’s views regarding another issue of importance to the CBC and the BOCC, Amendment 68, was presented to the BOCC by letter from CBC Chair, Jamie Wollman, dated October 14, 2014. IMPACT OF AGING POPULATION At the request of Commissioner Holen, three members of the CBC met with the Director of Human Services regarding the overall effects on county services of the aging population as a preliminary step in the CBC’s review of this issue. Following that meeting, the CBC provided in advance several questions that it wished to focus on at the August meeting which included presentations by DRCOG AAA Director Jayla Sanchez‐Warren and Metro Vision Manager Brad Calvert, as well as Linda Haley, the Senior Resources Division Manager for Community Resources. The CBC was provided with several documents reflecting the growth in the aging population and the concomitant need for specific services to assist those individuals. It was noted that DRCOG funds 40 services that help people stay in their homes and it
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has identified age 75 as when many people begin requesting these services. Additionally, the county offers various programs to individuals below 125% of the federal poverty level. Brad Calvert urged the CBC members to examine each of our local communities to identify various needs including those that could be met by increased volunteer efforts. Linda Haley identified the top two essential services for the aging population as transportation and in home assistance services. She went on to suggest that the CBC recommend that the BOCC address the needs that are identified in the strategic plan. CBC supports her recommendation ALIGN ARAPAHOE/PERFORMANCE MANAGEMENT Sarah Godlewski, Director of OPM, despite last minute notice, graciously agreed to attend our June meeting to provide an update on the progress she has made in the implementation of Align Arapahoe. She made note of the following milestones and modifications:
The web page for the Performance Management Department has been developed and can be accessed via the County website. Sarah noted that the 2013 County Annual Performance Report, released earlier this year, included some mention of Align Arapahoe benchmarking in 18 of the 20 pages of the report.
Measurement teams for each main outcome (6) were created to collect and analyze data and report back to all elected officials. Reports will be provided on a quarterly basis, with monthly meetings overseen by the BOCC Chair.
The S.M.A.R.T. goal terminology is being shelved due to negative connotation received from employees.
The original idea of public comment cards is now being handled by each individual department as they see fit and this concept will be revisited in 2015. Three thousand survey cards were mailed to Arapahoe County residents in August. Sarah will provide a copy of the report to the CBC after the consultant compiles, analyzes and presents the results to the BOCC.
It is currently anticipated that a public kickoff event will be held for Align Arapahoe which will include an active citizen outreach campaign and a fully built out section on the County’s website. This was tentatively planned for October. The CBC believes the next critical step is to determine the most effective way to involve the citizens of Arapahoe County in the process. Suggestions include an online survey on the County website and/or an information insert and/or survey mailed with the County property tax statements. Another suggestion is to utilize the email addresses voluntarily provided to the County Clerk and Recorder, as well as enlisting the county homeowner associations to post information on their respective web sites or in their newsletters. ENGAGING CITIZENS DIGITALLY To begin the discussion, Director of Information Technology, David Bessen, outlined the availability of digital transactions via the County website to make it easier for residents to pay certain fees and fines, file forms and schedule appointments. He noted that third party payment systems assess a significant transaction fee for on‐line payments that limit their use overall and that alternatives to such third‐party
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providers are being investigated, especially since Colorado law prevents vendor fees from being passed through to users for payment of certain types of charges. David went on to point out that there is now greater on‐line access to property tax information, the BOCC agenda and study materials, the County calendar and other items of interest. The capability to submit construction and building plans electronically is a goal. Andrea Rasizer, Communications Director, outlined the various digital avenues citizens can use to connect to the County including the redesigned website, the Facebook page and the County’s Twitter account. Some members of the CBC noticed that certain information on the website calendar was outdated. Hence, we emphasize the importance of insuring proper website administration to correct these types of issues. Based on these presentations, the CBC recommends implementing the capability to distinguish by department the number of citizen contacts each receives on a periodic basis. This information would enable each department to adjust their workload priorities and resources and, potentially, improve the quality of information they are providing to citizens. Additionally, less than 8000 citizens currently receive County alerts. It is important that the County devise marketing or outreach program, which could include a low or no cost incentive, to increase that figure substantially. Again, the CBC urges that homeowner associations be enlisted to post County information to their respective websites or include in their newsletters. This would be more economical and most likely reach more County residents than the Denver Post or any other traditional print medium. FAIRGROUNDS Understanding that funds for the County fairgrounds are derived from Conservation Trust Fund (“CTF”) and Open Space Heritage Fund allocations, some members of the CBC were concerned with the lack of marketing focus and outreach to targeted groups to raise the cost recovery level for operating the fairgrounds from its current low level of 26%. Since the BOCC has made the decision to use CTF and Heritage Fund monies to expand the current facility to include an exhibit hall and event center, the proper marketing of the fairgrounds becomes even more critical. The CBC urges the BOCC to maintain comprehensive oversight of these efforts as the expanded facility becomes available for booking and use. In conclusion, the CBC extends its thanks to the individual commissioners and Arapahoe County employees for their time and effort in working with us and helping us understand the impact of various spending decisions on the services the County is able to provide to its citizens and the hard choices that are inherent in that process. Additionally, the CBC especially expresses our deep appreciation to members of the Budget Division for their invaluable assistance and guidance throughout the year.
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Arapahoe County Courthouse downtown when Denver was the County seat, circa 1896.
HISTORY OF ARAPAHOE COUNTY Arapahoe County was named for the Arapaho Indians, one of the larger tribes of plains Indians, who along with the Cheyenne occupied Arapahoe County east of the foothills running into what is now western Kansas. Arapahoe County is Colorado’s first county. Almost half of the entire area that is now Colorado was Arapahoe County in the Kansas territory. In 1861, when Kansas was made a state, Colorado was made a territory with Arapahoe County as one of the 17 original counties.
The original Arapahoe County was 30 miles wide and extended from Sheridan Boulevard, the present western boundary of Denver, Adams and Arapahoe counties to the Kansas border. This peculiar shape was due to the practice of giving counties with large amounts of plains territory at least some of the foothill territory where there was water for mining and irrigation. Even though Arapahoe County did not reach the foothills, the streams running from the mountains supplied water. As settlers came in and took up lands on the eastern portions of the state, new counties were created and cut down to their present size.
In the late 1820s, trappers searched this region for beavers to supply the great demand for men’s beaver hats. In the late 1830s and 1840s, the demand shifted to buffalo skins. In 1832, the first trading post on the South Platte River was built on Cherry Creek, which was then part of Arapahoe County.
In 1848, gold prospectors on their way to California stopped in Colorado long enough to pan its streams. They found gold on West Dartmouth Avenue, just west of Englewood where Dry Creek flows into the Platte River. This was the first important discovery of gold in Colorado and was called Placer Camp or The Mexican Diggings. The Russell party found more gold down the river where it joined Cherry Creek. Here, they established a camp later called Denver. Denver became the seat of Arapahoe County, remaining so until 1902, when the County was divided into several counties that make up the Denver metro area today. Other discoveries were made besides mining. Cattle grazing on the prairie supplied meat for the growing settlements. During the 1860s, farmers took up claims along the streams because of the ample irrigation for their land. The Leavenworth and Pikes Peak Express, the first stagecoaches arriving in Denver in May 1859, supplied early transportation for gold seekers and other pioneers. Butterfield’s Overland dispatch ran from Atkinson to Topeka to Denver, the first stagecoach reaching Denver in September 1865 by the way of the new Smoky Hill Route. In the 1870s, the Kansas Pacific Railroad, which later became the Union Pacific Railroad, was built across the plains from the Missouri River to Denver. In the eastern portion of the County, the area was comprised mainly of sheep and cattle ranches. One of the largest ranches was owned by G.A. Snow, who came from New York and accumulated 25,000 acres of land ‐ 12,000 of which were in Arapahoe County. The same family operated the Snow Ranch for 86 years until 1957. Other big spreads were the Parrett Ranch, the Owens Ranch, and the Price Ranch.
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Arapahoe County Offices in Littleton, circa 1904.
Arapahoe County Jail, circa 1902.
The Town of Deer Trail grew up where a trading post and campsite served the wagon trains heading for the gold fields. The Leavenworth to Pikes Peak stage followed this trail to Denver from about late 1858 through 1860. The Kansas Pacific Railroad followed roughly the same trail. The railroad built a station at the site and platted the town in 1875. Deer Trail holds the distinction of staging the first organized rodeo in 1869. Many of the ranches homesteaded during the 1870s through the 1900s are still in the ownership and operation of the descendents of the early pioneers. The Town of Bijou was founded in 1870 and was the forerunner to the Town of Byers. It consisted of a general store. In 1873, a post office was established and in May
1889, Leonard McDonnell and John L. Fitzer created the town of Byers on the Kansas Pacific. The town was named in honor of William N. Byers, editor of the Rocky Mountain News. In 1899, Byers consisted of a one‐ room schoolhouse, a store/post office, a blacksmith shop, a livery barn, a depot and a wool loading dock. There were the usual saloons and unpretentious hotels and only a dozen residences. Today, Arapahoe County is a land of contrast. The County spans 850 square miles, has a population of more than 600,000 people, and is one of Denver’s fastest growing neighbors. While three‐fourths of the County is rural, the western part of the County is largely urban with wonderful communities that have accommodated the influx of latter day settlers. Industrial growth included the Martin Marietta plant. The Denver Technological Center, Centennial Airport, and Greenwood Plaza are huge complexes that house the offices of world famous corporations. The eastern end of the county remains largely rural with wheat farms and a few cattle and sheep ranches.
History provided by Andrea Rasizer, Director, Communication Services Department. Photos are courtesy of Liz Ellis, Creative Services Specialist II.
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Government
Arapahoe County has the third largest County population in Colorado, following El Paso and Denver Counties. The County has 13 incorporated communities, including Aurora, Bennett, Bow Mar, Centennial, Cherry Hills Village, Columbine Valley, Deer Trail, Englewood, Foxfield, Glendale, Greenwood Village, Littleton, and Sheridan. Arapahoe County has seven school districts and 338 local and special districts. The Board of County Commissioners appropriates the annual funds and permanent positions (FTE) for all departments and elected offices. It has administrative authority for County departments except for those overseen by other elected officials. In addition to the five‐member Board of County Commissioners, the Arapahoe County voters elect the County Assessor, Clerk and Recorder, County Coroner, District Attorney, Sheriff, and Treasurer. The 2015 adopted budget’s total appropriation is $339.3 million, including $159.6 million General Fund. Arapahoe County has one of the lowest mill levies amongst counties in the Front Range. Board of County Commissioners
The Board of County Commissioners serves as the administrative and policy‐making body for Arapahoe County. Each Commissioner represents one of the County’s five districts, which are divided by population. Pursuant to Section 30‐10‐306 (4), C.R.S., the district boundaries were most recently revised in September, 2011, to account for updated population data from the 2010 Census. The Board administers policies and directives for the following departments: Board of County Commissioners Administration, Communication Services, Community Resources, the County Attorney's Office, Facilities and Fleet Management, Finance, Human Resources, Human Services, Information Technology, Intergovernmental Relations and Open Spaces, the Office of Performance Management, and Public Works and Development. It also has appropriation authority for the budgets of elected officials, including the Assessor, Clerk and Recorder, Coroner, Sheriff, and Treasurer. In collaboration with the other counties that comprise the 18th Judicial District (Douglas, Elbert, and Lincoln), the Board also appropriates Arapahoe County’s portion of the annual budget for the Office of the District Attorney. The counties within the 18th Judicial District approve the District Attorney’s annual operating budget, and the funds are divided amongst the counties proportionally, based on population. For 2015, Arapahoe County comprises 64.41 percent of the 18th Judicial District.
Nancy A. Doty Nancy Sharpe Rod Bockenfeld Nancy Jackson Bill Holen District 1 District 2 District 3 District 4 District 5
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County Elected Officials
Assessor
The County Assessor discovers, lists, classifies, and values all real and personal property in Arapahoe County. The Assessor’s Office also maintains ownership and parcel maps, submits the Abstract of Assessment to the Colorado Division of Property Taxation, certifies values to taxing entities, and produces the warrant roll. Clerk and Recorder
The County Clerk and Recorder is responsible for recording deeds, titling and registering automobiles, issuing marriage licenses, issuing passports, registering voters, administering elections, and maintaining records for the Board of County Commissioners.
Corbin Sakdol, County Assessor 5334 S. Prince St. Littleton, CO 80120 303‐795‐4600 [email protected]
Matt Crane, County Clerk and Recorder 5334 S. Prince St. Littleton, CO 80120 303‐795‐4200 [email protected]
1 – Nancy A. Doty
2 – Nancy N. Sharpe
3 – Rod Bockenfeld
4 – Nancy Jackson
5 – Bill Holen
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Coroner
The County Coroner is a physician who is trained and board certified in Forensic Pathology, which is the branch of medicine concerned with the investigation of sudden or unexpected violent or suspicious deaths. The Coroner is elected by voters to investigate deaths and to issue death certificates. County Treasurer
The County Treasurer is responsible for collecting, holding, and disbursing County funds. The Treasurer collects property taxes and distributes the revenue to the County and other local governments, including school districts. District Attorney
Voters in the 18th Judicial District, which includes Arapahoe, Douglas, Elbert, and Lincoln counties, elect the District Attorney to represent the District in criminal matters and prosecutions.
Dr. Kelly Lear‐Kaul, County Coroner 13101 E. Broncos Parkway Centennial, CO 80112 720‐874‐3625 [email protected]
Sue Sandstrom, County Treasurer 5334 S. Prince St. Littleton, CO 80120 303‐795‐4550 [email protected]
George Brauchler, District Attorney 6450 S. Revere Parkway Centennial, CO 80111 720‐874‐8500 [email protected]
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Public Trustee
The Governor appoints the Arapahoe County Public Trustee for a four‐year term. The Public Trustee is responsible for foreclosures of deeds of trust, releases of deeds of trust, and tax escrow accounts for land purchase contracts. Sheriff
The County Sheriff is elected by voters to serve as the County’s chief law enforcement officer. He is responsible for maintaining the peace and enforcing state criminal laws. He also serves as the County’s Emergency Manager. The Sheriff operates the County jail and is the fire warden for prairie and forest fires in the County.
Advisory Boards, Panels, and Committees The Board of County Commissioners encourages civic‐minded citizens to become involved in county government through its numerous volunteer citizen advisory boards, committees, and panels. Arapahoe County Building Finance Corporation The Arapahoe County Building Finance Corporation assists the County to finance certain capital projects. The Corporation acquires these assets through the issuance of Certificates of Participation. The County leases these assets from the Building Finance Corporation through a lease purchase agreement.
Cynthia Dianne Mares, Public Trustee 2329 West Main Street, Suite #100 Littleton, CO 80120 303‐730‐0071 [email protected]
David C. Walcher, Sheriff 13101 E. Broncos Parkway Centennial, CO 80112 720‐874‐3625 [email protected]
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Arapahoe County Water and Wastewater Authority (ACWWA) ACWWA is a political subdivision that was created in 1988 pursuant to an intergovernmental agreement between Arapahoe County and the Arapahoe Water and Sanitation District. The Authority encompasses approximately 5,200 acres and provides water, wastewater, and storm water services within its boundaries. The Board of County Commissioners appoints the seven‐member Board of Directors, which currently includes one County Commissioner. Arapahoe Library District Board of Trustees The seven‐member Library District Board of Trustees is appointed by a joint committee comprised of members of the Arapahoe County Board of County Commissioners and the Deer Trail School Board. This governing board is responsible for establishing policies for the District’s public libraries, and it employs a Library Director to manage the Library District. Trustees serve five‐year terms and are term limited to two complete terms. Board of Adjustment The Board of County Commissioners appoints the eight‐member Board of Adjustment to interpret and enforce the County’s zoning regulations. The Board of Adjustment considers requests for zoning variances, applications for special use exceptions, and interprets zoning regulations for the unincorporated portions of Arapahoe County. Board of Review The eight‐member Board of Review assists in interpreting and enforcing Arapahoe County’s building codes. One of its main responsibilities is to review applications that request a variance from the County’s building codes. Colorado State statute requires that the Board’s members have experience with building construction. Citizen Budget Committee The Citizen Budget Committee reviews the annual proposed Arapahoe County Budget. The Committee reviews policy proposals that have significant fiscal and operational impacts and performs other duties as assigned by the Board of County Commissioners. When directed by the Board, the Committee gathers information and provides recommendations regarding the County’s financial issues. Each County Commissioner appoints three members to this 15‐member Committee. Colorado State University (CSU) Cooperative Extension Advisory Committee This committee disseminates information about CSU’s research findings and information from other land grant universities to the residents of Arapahoe County. It also helps to identify local needs as they relate to broader issues identified by State or national advisory groups and the Cooperative Extension staff. Community Corrections Board The Community Corrections Board serves in a planning and oversight capacity, approves or disapproves the establishment and operation of all community corrections programs within the 18th Judicial District, and accepts or rejects offender(s) referred for placement. Through collaborative efforts with the Colorado Division of Criminal Justice and the Colorado Department of Corrections, Board members monitor whether the programs and services provided by community corrections programs comply with the State’s requirements.
Arapahoe County Profile of Arapahoe County
2015 Budget 63
Cultural Council The 13‐member Cultural Council reviews applications from eligible non‐profit and/or government entities for Arapahoe County’s portion of the Scientific and Cultural Facilities District (SCFD) sales tax revenue. The Council submits recommendations to the Board of County Commissioners about how to distribute the funds. The Board reviews the recommendations and ratifies a plan to submit to the SCFD Board of Directors for approval. East Arapahoe County Advisory Planning Commission This committee makes recommendations to the Public Works and Development Department about planning issues related to the eastern portion of Arapahoe County. Ethics Committee This five‐member committee provides advice to individuals who request an opinion about a situation that might involve a violation of the County’s Ethical Principles and Guidelines. The Committee also investigates allegations of ethical violations by any County elected official, employee, board, committee, commission, or panel appointee. Fair Planning Committee This committee plans and manages the annual events for the Arapahoe County Fair. Fairgrounds and Regional Park Steering Committee The Fairgrounds and Regional Park Steering Committee increases community involvement in the Arapahoe County Fairgrounds and Regional Park, and provides input about the design and usage of the site. It also identifies how the fairgrounds can better serve the needs of the community. Liquor Authority The seven‐member Liquor Authority conducts public hearings for consideration of all applications relating to new alcohol beverage licenses, the consideration of a change of location for a current license, alleged violations of the Colorado Liquor and Beer Codes, and controversial issues pertaining to the liquor licensing process or laws. Open Space and Trails Advisory Board The Open Space and Trails Advisory Board reviews proposed projects and provides recommendations about the use of certain portions of the Open Space Sales and Use Tax revenue. The Board includes one member from each Commissioner’s district, as well as two members who represent the County at‐large. Planning Commission The Planning Commission hears requests for land‐use applications and either approves or provides recommendations on cases to the Board of County Commissioners. Members must reside or own property in unincorporated Arapahoe County.
Arapahoe County Profile of Arapahoe County
2015 Budget 64
Arapahoe County Airport Authority The Arapahoe County Airport Authority is an eight‐member board that oversees Centennial Airport. The Authority is comprised of three Arapahoe County Commissioners and two additional members who are appointed by the Commissioners. These five members are the full voting board of the Airport Authority. The Airport Authority also includes three non‐voting members who are appointed by the Douglas County Board of County Commissioners. Retirement Board The five‐member Retirement Board reviews information about the County’s retirement fund and is responsible for assessing the fund’s fiscal health. The Board also determines whether it is appropriate to adjust the retirement plan’s benefits and provides associated recommendations, if any. Members meet monthly and are responsible for approving all withdrawals from the plan such as an investment manager’s fees, an administrator’s fees, and consultant fees. They also have the authority to hire and terminate services of investment managers, administrators, and consultants. Scientific & Cultural Facilities District (SCFD) Board The Scientific and Cultural Facilities District (SCFD) encompasses most of Adams, Arapahoe, Broomfield, Boulder, Denver, Douglas, and Jefferson counties. It is responsible for distributing the revenue from a 0.1 percent sales tax to cultural, scientific, and historical organizations. The SCFD Board includes representatives from each of the seven counties within the district, as well as three members who are appointed by the Governor. Tri‐County Board of Health The Tri‐County Board of Health serves the citizens of Arapahoe, Adams, and Douglas Counties. The organization is responsible for appointing a Public Health Administrator and for adopting and revising standards, rules, and regulations relating to the administration of the District’s public health laws. The Tri‐ County Board of Health partners with the Colorado Department of Public Health and Environment, the State Board of Health, the Water Quality Control Commission, and the Air Quality Control Commission in relation to matters under their jurisdictions. Weed Advisory Board Colorado State statute established the Weed Advisory Board to advise the Board of County Commissioners about undesirable plant management. The majority of the Board must own 40 acres or more in Arapahoe County and all members must reside within the County. E‐911 Emergency Communication Service Authority Board The Arapahoe County E‐911 Emergency Communication Service Authority Board was created in 1987 by an Intergovernmental Agreement (IGA) between Arapahoe County and various cities, towns, and fire protection districts within the County, except for the City of Aurora. The Board of County Commissioners appoints the Authority’s Board of Directors, and it is governed by Colorado State Statute and the IGA. The Authority is a separate legal entity that funds the purchase and maintenance of the E‐911 network for emergency telephone service. This service facilitates referrals to the appropriate emergency agency.
Arapahoe County Profile of Arapahoe County
2015 Budget 65
Demographics This section provides general information about economic and demographic data for both Arapahoe County and the State of Colorado. The data was obtained from the indicated source. This information is intended to provide a general overview, including historical trends, and it should not be used to forecast future trends. Population Growth Arapahoe County’s projected population increased by 25.7 percent between 2000 and 2014. Since 2005, the County’s average annual population increase was 1.7 percent, and the State Demography Office projects that the County’s population will increase by 1.6 percent between 2014 and 2015.
Year
Arapahoe
County % Change
State of
Colorado % Change
1950 52,125 n/a 1,325,089 n/a
1960 103,941 n/a 1,753,947 n/a
2000 490,722 n/a 4,338,801 n/a
2005 528,214 n/a 4,662,534 n/a
2006 536,051 1.5% 4,745,660 1.8%
2007 545,882 1.8% 4,821,784 1.6%
2008 556,246 1.9% 4,901,938 1.7%
2009 566,480 1.8% 4,976,853 1.5%
2010 574,819 1.5% 5,049,983 1.5%
2011 585,303 1.8% 5,117,368 1.3%
2012 595,353 1.7% 5,188,504 1.4%
2013 606,603 1.9% 5,264,890 1.5%
2014 616,881 1.7% 5,350,572 1.6%
2015 627,055 1.6% 5,439,290 1.7%
2016 637,146 1.6% 5,532,049 1.7%
2017 647,201 1.6% 5,628,099 1.7%
2018 657,200 1.5% 5,726,144 1.7%
Population Projections
Source: Colorado Department of Local Affairs, State Demography Office.
Arapahoe County Profile of Arapahoe County
2015 Budget 66
Population Rank Arapahoe County has the third largest population amongst the 64 counties in the State. The County’s estimated population growth between 2014 and 2015 (2.1 percent) is greater than the estimated increase for the entire State (1.4 percent). The Colorado Department of Local Affairs, Division of Local Government projects that the County’s population will increase by approximately 185,500 people during the next 20 years. The following table provides the estimated population for some of the State’s larger counties, as well as the estimated growth since 2014.
2015 Estimated Population by County
County Est.
Population Change from 2014
El Paso 675,509 1.5% Denver 676,282 1.8% Arapahoe 627,055 1.6% Jefferson 565,535 2.3% Adams 487,576 2.4% Larimer 326,803 1.3% Boulder 317,341 1.5% Douglas 317,253 2.7% Weld 283,767 2.7% Pueblo 162,891 ‐1.3% Mesa 150,987 ‐0.2% State of Colorado 5,439,290 1.6%
Source: Colorado Department of Local Affairs, State Demography Office.
Age Distribution The following table reflects the projected population distribution for Arapahoe County, as well as the County’s proportion of the total State population for each age bracket.
Age
Arapahoe
County
State of
Colorado
County to
State %
0 ‐ 14 126,265 1,064,215 11.9%
15 ‐ 29 119,519 1,100,697 10.9%
30 ‐ 44 138,522 1,136,422 12.2%
45 ‐ 59 128,562 1,097,592 11.7%
60 ‐ 74 84,096 756,716 11.1%
75 ‐ 89 26,588 253,075 10.5%
90 + 3,504 30,574 11.5% Total 627,056 5,439,291 11.5%
2015 Population Estimates, by Age Range
Source: Colorado Department of Local Affairs, State Demography Office.
Arapahoe County Profile of Arapahoe County
2015 Budget 67
Education and Training Public School District Fall Enrollment, K‐12 Between the 2012–2013 and 2013–2014 school years, Colorado’s public school enrollment increased by 13,255 students, to a statewide total of 875,995 children. During this timeframe, the County’s enrollment increased by 1,638 children (to 115,535 students). This translates to an increase of 1.4 percent for the County and 1.5 percent for the State between the 2012‐13 and 2013‐14 school years.
The accompanying table compares Arapahoe County’s K‐12 public school enrollment to several other counties. Arapahoe County’s seven school districts are Adams‐Arapahoe, Byers, Cherry Creek, Deer Trail, Englewood, Littleton, and Sheridan.
Public School District Fall Enrollment
County 2012 ‐ 2013 2013 ‐ 2014 Change % Change
Arapahoe 113,897 115,535 1,638 1.4%
El Paso 111,530 116,061 4,531 4.1% Adams 87,096 87,120 24 0.0% Denver 83,665 86,043 2,378 2.8% Boulder 59,423 60,741 1,318 2.2% Douglas 64,657 66,230 1,573 2.4% Larimer 45,804 45,736 ‐68 ‐0.1% Weld 38,632 39,604 972 2.5% State of Colorado 862,740 875,995 13,255 1.5%
Source: Colorado Dept. of Education, Data and Research.
Higher Education Arapahoe County includes the following institutions of higher education. Two‐year Colleges Arapahoe Community College Community College of Aurora Four‐year Colleges and Universities Regis University‐Southeast Extension CU Health Sciences Center HEAT Center at Lowry Columbia College University of Phoenix Source: Arapahoe Community College Webster University Metropolitan State College of Denver Vocational and/or Technical Schools T. H. Pickens Technical Center College for Financial Planning American Health Science University
Arapahoe County Profile of Arapahoe County
2015 Budget 68
Employment
Labor Force During December 2014, Arapahoe County’s estimated civilian labor force totaled 331,683. Of this population, it is estimated that 318,788 were employed, which reflects an unemployment rate of 3.9 percent for that timeframe. This rate is less that the civilian labor force’s statewide unemployment rate of 4.0 percent for the same month. (Source: Labor Market Statistics, Local Area Unemployment Statistics Program).
The following chart reflects Arapahoe County’s monthly unemployment rates for each year between 2011 and 2014. A table that compares the annual unemployment rates for the nation, State, and County is at the bottom of the page.
Annual Unemployment
Year National Colorado Arapahoe
County
2005 5.1% 5.1% 5.2% 2006 4.6% 4.3% 4.3% 2007 4.6% 3.8% 3.8% 2008 5.8% 4.8% 4.8% 2009 9.3% 8.1% 8.1% 2010 9.6% 9.0% 8.7% 2011 8.9% 8.6% 8.2% 2012 8.1% 8.0% 7.5% 2013 7.4% 7.0% 6.4% 2014 5.8% 5.3% 5.3% Source: Bureau of Labor & Statistics. Please note: The 2014 figures are a forecast.
Arapahoe County Profile of Arapahoe County
2015 Budget 69
Largest Private Employers in the Denver Metro Region The following chart lists the ten largest private employers in the Denver metro area, as measured by the number of employees. The list does not include retail companies, government agencies, and other public organizations.
Largest Private Employers, Denver Metro Area
Company Employees
HealthONE Corporation 12,190 SCL Health System 8,280 Centura Health 7,350 Lockheed Martin Corporation 6,570 CenturyLink 6,500 Kaiser Permanente 6,220 Comcast Corporation 5,750 University of Colorado Health 5,750 Children's Hospital Colorado 5,650 United Airlines 4,900
Source: Metro Denver Economic Development Corp. Updated May, 2014.
Per Capita Personal Income for Colorado Counties The following table provides the ten counties with the greatest per capita personal income, as well as the State’s average per capita personal income. Between 2012 and 2013 the County’s per capita personal income increased by 2.4 percent, which was equal to the statewide increase of 2.4 percent. Revenue forecasts anticipate that the national per capita income for 2014 was $46,348, and this amount increases to $48,282 for 2015 (4.0 percent increase) (Source: Colorado Office of State Planning & Budgeting).
County 2007 2008 2009 2010 2011 2012 2013
Pitkin $90,305 $94,509 $72,642 $74,414 $79,086 $80,066 $83,425
Douglas 58,305 62,633 62,500 65,874 71,463 73,516 75,747
Clear Creek 52,990 56,424 52,386 53,554 55,335 60,556 59,970
Denver 53,219 55,060 49,582 52,365 54,537 56,319 56,967
Boulder 51,436 53,533 48,891 50,031 51,893 53,772 54,968
Routt 51,719 53,393 48,562 48,679 51,628 53,834 59,384
Arapahoe 50,842 51,677 46,922 47,622 48,989 51,163 52,437
San Miguel 51,941 50,608 47,173 46,542 47,742 45,257 49,006
Summit 44,461 47,017 41,182 44,037 46,627 46,220 49,369
Jefferson 47,532 48,320 44,105 44,017 45,179 46,684 47,259 State of Colorado 42,724 44,180 41,154 42,107 44,053 45,775 46,897
Annual Per Capita Personal Income
Source: U.S. Bureau of Economic Analysis
Arapahoe County Profile of Arapahoe County
2015 Budget 70
County Statistics Building Permits Arapahoe County issues building permits for the unincorporated area of the County. The number of permits for single family homes has begun to increase during recent years. The number of permits issued for commercial projects has also continued to increase slightly since 2012. The following tables reflect the annual trends for different types of building permits.
Year Permits Value
2004 763 150,974,646
2005 517 104,767,093
2006 295 59,674,681
2007 199 38,790,330
2008 103 21,619,620
2009 91 13,343,410
2010 218 24,080,469
2011 93 15,533,125
2012 178 28,391,024
2013 249 47,085,131
2014 265 $53,359,420
Single Family Homes
Source: Arapahoe County Public Works & Development.
Year Permits Value
2004 228 14,901,805
2005 382 29,831,933
2006 261 26,787,963
2007 299 41,214,440
2008 254 15,445,087
2009 351 37,751,778
2010 37 4,480,036
2011 0 0
2012 296 28,527,700
2013 247 32,955,609
2014 15** $3,498,000
Apartment, Condo, Townhomes (units)
Source: Arapahoe County Public Works & Development.
** 500+ apartment units were ready to issue in 2014
Year Permits Value
2004 186 22,343,806
2005 220 33,408,764
2006 84 27,040,956
2007 181 53,389,005
2008 176 51,904,855
2009 166 24,820,363
2010 193 30,745,503
2011 206 33,357,583
2012 206 23,762,897
2013 210 35,518,235
2014 215 $71,029,000
Commercial Remodel, New Structure,
or Tenant Finish
Source: Arapahoe County Public Works & Development.
Arapahoe County Profile of Arapahoe County
2015 Budget 71
Foreclosure History The following chart reflects the number of foreclosures filed in the County between 2002 and 2013. The number of foreclosure filings has decreased each year since 2009. This data represents the number of foreclosures filed and does not account for those foreclosure filings that were subsequently redeemed or withdrawn. Between 2013 and 2014, the number of foreclosure filings in Arapahoe County decreased by 391, or 22.9 percent.
Arapahoe County Foreclosure Filings
Year Foreclosures % Change
2004 3,125 38.9% 2005 3,600 15.2% 2006 4,719 31.1% 2007 6,225 31.9% 2008 5,860 ‐5.9% 2009 6,243 6.5% 2010 5,500 ‐11.9% 2011 3,960 ‐28.0% 2012 3,630 ‐8.3% 2013 1,705 ‐53.0% 2014 1,314 ‐22.9% Source: Arapahoe County Public Trustee.
Motor Vehicle Registrations The County collects a fee for registering motor vehicles. The number of registrations has remained relatively stable since 2010. Between 2013 and 2014, the County’s motor vehicle registrations increased by 5.7 percent. The following table provides the annual number of motor vehicles registered within Arapahoe County between 2005 and 2014.
Year
2005 420,509 1.4%
2006 468,916 11.5%
2007 487,666 4.0%
2008 492,115 0.9%
2009 490,980 ‐0.2%
2010 513,104 4.5%
2011 512,611 ‐0.1%
2012 523,488 2.1%
2013 519,980 ‐0.7% 2014 549,813 5.7%
Source: Arapahoe County Clerk & Recorder's Office.
Motor Vehicle Registrations
Vehicles
Registered
Percent
Change
Arapahoe County Profile of Arapahoe County
2015 Budget 72
Elections Recent legislation modified how the State and counties administer both primary and general elections. The legislation requires that the County Clerk and Recorder conduct all general, primary, odd‐year, and coordinated elections as mail ballot elections. The County Clerk and Recorder is required to mail a ballot to all active registered voters. The voters have the option to return the ballot by mail, to deliver the ballot in‐person to a voter service center, or to cast a ballot in person at the voter service center. The voter service centers must be open for at least two weeks prior to election day (excluding Sundays). The legislation eliminated precinct polling places. Voter service centers must serve all voters in the County, regardless of the elector’s or center’s location within the County. The voter service centers must also have the ability to register a voter on‐site, which requires each voter service center to have a secure computer connection with the statewide voter registration database General elections: The General election day occurs on the first Tuesday succeeding the first Monday in November during an even‐numbered year. For a General election, the County is required to operate one voter service center for every 30,000 active voters during early voting (the two weeks prior to the formal election day), and for the actual election day the number of voter service centers increases to one per every 15,000 active voters. Non‐General elections: Examples of non‐General elections include primary elections, which occur during the August prior to the General election, odd‐year elections, and municipal elections. For non‐General elections that are conducted by the County Clerk and Recorder, the Clerk must operate one voter service center for every one motor vehicle office within the County. The County’s number of active registered voters affects the required number of voter service centers, as well as the printing and postage costs for mailing a ballot to each elector. The following table reflects the annual number of active registered voters in Arapahoe County and the County’s voter turnout each year.
Year
2004 253,403 234,725 92.6%
2005 257,366 126,355 49.1%
2006 271,265 171,920 63.4%
2007 212,801 78,247 36.8%
2008 287,434 268,665 93.5%
2009 247,297 76,790 31.1%
2010 273,435 200,977 73.5%
2011 235,042 102,029 43.4%
2012 310,526 288,033 92.8%
2013 314,183 140,438 44.7%
2014 333,994 228,212 68.3%
Source: Arapahoe County Clerk & Recorder's Office.
Active Registered Voters in Arapahoe County
Registered
Voters
Voter
Turnout % Turnout
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 73
FUND REVENUE AND EXPENDITURE DETAIL
Arapahoe County has a very diverse group of revenue and expenditures organized into numerous governmental funds that is distinct from their organization by department, elected office, or program area as detailed in other schedules and in the Department Budgets section of this document. The Fund Revenues and Expenditures section will provide information on these funds, their purpose, and the associated revenues and expenditures and their trend. Funds are an independent fiscal and accounting entity with a self‐balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities. Funds are segregated related to their intended purpose and are used to aid in demonstrating compliance with finance‐related legal and contractual provisions. Governmental funds are used to account for sources and uses that are converted to cash or expended within one year. Governmental funds include the General Fund, special revenue funds, capital project funds, and debt service funds. The General Fund is the main operating fund of Arapahoe County and accounts for all transactions of the County that are not required to be accounted for in another type of fund. Special revenue funds are established to account for revenues received by the County that are required by law, contract, or policy to be spent for a specific purpose. The County has numerous special revenue funds that cover a wide range of activities, from a fund to account for a specific fee for the electronic recording of documents to another fund that contains most of the road maintenance activities for the County, including personnel costs. Capital project and debt service funds contain the revenues and expenditures related to large County purchases such as for major maintenance or construction activities in the case of a capital project fund or for the payment of principal and interest on long‐term debt or lease obligations for items such as property, structures, or systems. Another type of fund used by the County is a proprietary fund. A proprietary fund accounts for business type activities and can be categorized into internal service funds or enterprise funds. Internal service funds are used to account for goods or services provided to County departments or elected offices with the intent of recovering the full cost of the service. The County uses internal service funds for the replacement of fixed assets, several employee benefits, and for the County’s liability and property insurance. Enterprise funds are for units or functions that are entirely or predominantly self‐supported by user charges or fees. Utilities or golf courses would be common examples of enterprise fund functions. Arapahoe County has no enterprise funds at this time. There is a schedule on page 90 that displays a quick overview of the County’s funds and their 2015 revenues, expenditures, and balances. The remainder of this section will provide an overview of the type of revenues and expenditures the County funds contain and their relative importance, use, and trends. On pages 92 through 151 you will find individual financial summaries and narratives for County funds. This information is useful in understanding how the County is organized financially. For detail of the County budget organized by department/elected office or program area, please refer to the Department Budgets section of this document and to some of the supplementary schedules in the Budget Message and Appendix.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 74
Revenues and Expenditures by Category A common question from citizens relates to where the County receives it’s funding and, conversely, how it is expended. The following graphical depictions provide a quick answer to these questions. For 2015, the total budgeted expenditures across all County funds, departments, units, and entities totals $339.3 million and is offset by $334.4 million in revenues with the deficit between the two figures accounted for with available balances in specific funds.
For the 2015 budget, just over half of all revenue collected by Arapahoe County comes from taxes. These taxes are varied and include property tax, specific ownership tax, and sales and use tax. The second largest source of revenue is intergovernmental revenue and grants. This category includes the funding that comes from the State and Federal government for social services and community development programs and highway and transportation infrastructure projects. Also included in this category is the revenue received from the City of Centennial for the provision of law enforcement services. On the expenditure side, the graphic indicates that the largest expenditure category is the salaries & wages category. These expenditures include salaries for full and part‐time employees, temporary salaries, and overtime compensation. When combined with the employee benefits category due to their relationship to the level of staffing the County maintains, the total percentage of expenditure tied to staffing is 46.3% of the total. The next largest category of expenditures at 34.5% is the services & other category which contains the budget amounts for professional services, the use of contract labor, grants‐in‐aid to other governments and agencies for services such as health care and open space preservation, and for the maintenance of buildings, equipment, and software. The following table provides the total dollar amounts of each of these revenue and expenditure categories within the 2015 adopted budget and in prior fiscal years.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 75
Significant Revenues for Arapahoe County
Property Tax Property tax is the largest and most important revenue for Arapahoe County. Budgeted property tax revenue in 2015 for the County has decreased $1.3 million or 1.1% from the 2014 adopted budget level. Budgeted property tax revenue in 2015 consists of mill levies for the General Fund, Road and Bridge Fund, Social Services Fund, and the Capital Expenditure Fund. The County base mill levy was maintained at 15.821 mills on the assessed real and personal property tax valuation of $7.48 billion. An additional levy of 0.129 for refunds and abatements was applied as permitted by statute. The voter‐approved Developmental Disability mill levy of 1.000 was maintained for 2015.
Pursuant to the requirements of the Gallagher Amendment to the State Constitution, the State of Colorado set the residential assessment rate at 7.96% in 2004 and this rate has been maintained through 2015. The residential assessment rate, which determines the amount of residential assessed value the mill levy is applied to, is forecast to remain unchanged for the near future. Property Tax Calculation Property tax revenue is calculated by multiplying the prior year assessed valuation by the mill levy. For example, the County mill levy is 15.950 mills and the 2014 assessed value is $7.48 billion. This creates calculated property tax revenue of $119.3 million for collection in 2015 for Arapahoe County. Assessed
2012 2013 2014 2014 2015
Actual Actual Amended Estimate Adopted
Revenue Category
Taxes 165,234,308$ 167,427,333$ 170,898,353$ 168,917,500$ 171,368,269$ Licenses & Permits 5,767,924 6,291,217 5,335,356 7,103,670 6,045,245 Intergovernmental / Grants 94,880,263 92,834,447 100,641,528 89,201,642 101,058,514 Charges for Services 21,318,491 22,055,546 22,102,209 21,406,735 21,136,558 Fines & Forfeits 2,276,220 1,672,267 1,497,424 1,524,388 1,270,500 Investment Earnings/Contributions 1,556,204 810,870 1,881,733 3,161,553 4,884,517 Interfund Revenue 14,274,292 13,849,561 15,356,240 13,545,899 14,062,346 Transfers In 23,682,966 18,920,131 25,389,621 25,379,621 11,474,370 Other Fin. Sources / Misc. 64,131,967 2,721,697 13,166,897 13,220,527 3,061,886 Total County Revenues $ 393,122,635 $ 326,583,071 $ 356,269,361 $ 343,461,536 $ 334,362,205
Expenditure Category
Salaries and Wages 109,020,462$ 112,279,849$ 118,333,571$ 116,754,401$ 120,642,724$ Employee Benefits 30,630,147 30,928,879 34,850,735 34,021,657 36,325,031 Supplies 12,064,371 11,582,239 15,573,701 12,825,681 13,142,889 Services and Other 168,369,755 104,601,497 183,586,743 101,733,772 117,108,120 Community Programs 18,724,088 17,496,778 20,699,545 15,815,871 20,533,609 Capital Outlay 14,093,251 20,194,378 45,084,376 10,548,790 11,833,118 Central Services 6,653,251 6,645,015 8,251,228 6,680,817 8,215,707 Transfers 23,682,966 18,920,131 25,389,621 25,379,621 11,515,582 Other ‐ ‐ 180,703 ‐ ‐ Total County Expenditures $ 383,238,291 $ 322,648,767 $ 451,950,223 $ 323,760,610 $ 339,316,780
County Revenues and Expenditures by Category
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 76
valuation figures are based on an 18‐month market value between the dates of January 1 and June 30 (18 months later). For the 2015 collections, the 2014 assessment’s market value data was for the period of January 1, 2012 through June 30, 2013 and included a portion of the weakness in the residential and nonresidential real estate market during this timeframe.
Taxpayer's Bill Of Rights In November 1992 the voters of the State of Colorado adopted an amendment to Article X of the State Constitution. This amendment is known as the Taxpayer's Bill of Rights (TABOR) or as Amendment #1. This amendment greatly limits growth in both State and local government revenues and expenditures, and may have the effect of ratcheting down both revenues and expenditures. The amendment makes provisions for annual elections and requires voter approval for tax increases, with possible exceptions for certain situations. Although there have been a number of court interpretations, there is still a divergence of opinions about the interpretation of some provisions of the amendment. The text of the TABOR Amendment is located in the attachments to the Budget Message.
Calculated Budgeted
Assessed Property Collect. Property Mill
County Government Valuation Tax Rate Tax Levy
General Fund Base 7,478,825,599$ 96,080,472$ 99.00% 95,119,667$ 12.847 Refund/Abatement 964,544 99.00% 954,899 0.129 TABOR Refund ‐ 100.00% ‐ 0.000 Temporary Tax Credit ‐ 99.00% ‐ 0.000 Subtotal General Fund 97,045,016$ 99.00% 96,074,566$ 12.976 Road & Bridge Fund 5,833,484 99.00% 5,775,149 0.780 Social Services Fund 11,831,502 99.00% 11,713,187 1.582 Capital Expenditure Fund 4,577,041 99.00% 4,531,271 0.612 Total County 119,287,043$ 118,094,173$ 15.950
Developmental Disability 7,529,664,392$ 7,529,664$ 99.00% 7,454,367$ 1.000
Arapahoe Law Enforcement
Authority 1,055,677,406$ 5,259,385$ 99.00% 5,206,791$ 4.982
General Operating 961,574,366$ 835,608$ 99.00% 827,252$ 0.869 Refund/Abatement 10,312 99.00% 10,209 0.011 Subtotal 845,920$ 99.00% 837,461$ 0.880 TABOR Refund ‐ 100.00% ‐ 0.000
Temporary Tax Credit ‐ 99.00% ‐ 0.000
Total Recreation District 845,920$ 99.00% 837,461$ 0.880
Debt Service 343,704,769$ 7,888,024$ 98.00% 7,730,264$ 22.950
Arapahoe County Recreation District
Arapahoe County Water & Wastewater Public Improvement District
2015 Budgeted Property Tax Revenue
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 77
1995 and 1998 Revenue Changes A revenue change approved by the voters in Arapahoe County in November 1995 effectively eliminated the fiscal year spending limit in Section 7b of the Taxpayer's Bill of Rights for Arapahoe County. A similar revenue change approved by the voters in the unincorporated area of the County in November 1998 effectively eliminated the same fiscal year spending limit for the Arapahoe Law Enforcement Authority. The County and the Arapahoe Law Enforcement Authority are still subject to all other limitations in the Taxpayer's Bill of Rights. State of Colorado Property Tax Revenue Limitations Prior to the adoption of the Taxpayer's Bill of Rights, Colorado law included limits on the amount of revenue, which local governments may raise from property taxes. Of these statutory limits, the most important limit is a cap on the growth in revenues from property taxes of 5.5% with the prior year as the base for the calculation. In addition, revenues may be raised on the value of any new construction. This 5.5% limit is still in effect for Arapahoe County but the property tax revenue has not been limited by this provision for many years.
Permissible Exceptions to the Property Tax Revenue Limitations There are a number of exceptions from the 5.5% property tax revenue limitation. Some of the exceptions apply to all local governments in Colorado. Other exceptions apply only to municipalities and some only to counties. These exceptions may allow individual governments and their citizens to consider specific needs. The statutory exceptions include revenues from property taxes used for the payment of:
General Obligation (voter approved) bonds and interest Contractual obligations approved at election Expenses incurred in the reappraisal of classes or subclasses ordered by or conducted by the state
board of equalization Payback to the state of excess state equalization payments to school districts, which excess is due to
the under valuation of taxable property Capital expenditures approved through a public disclosure procedure involving public hearings and
publications A judgment against a county provided it does not exceed 10.000 mills
Local governments may also impose a levy to collect the portion of property tax refunds and abatements, which were lost during the prior year due to adjustments in property values and taxes that were protested and awarded. Included in the 2015 tax levy is a mill levy of 0.129 mills to collect $1.0 million pursuant to this provision. Other Statutory Limits Affecting Arapahoe County Property Tax Collections There is a statutory limit of 2.500 mills on the Social Services Fund for counties where the per capita assessed valuation is $2,600 or more. Arapahoe County falls into this category and the Social Service Fund mill levy is 1.582 mills in 2014 for 2015 collection. Property taxes collected for this purpose are budgeted at $11.7 million.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 78
Colorado statutes permit a levy of up to 1.000 mills on the purchase of services for the developmentally disabled. An election held in November 2001 authorized the County to certify a 1.000 mill levy for this purpose, and this levy was certified for collection in 2002 for the first time. This levy, which is exempt from TABOR mill levy restrictions, is not included in the net County levy of 15.950 mills. Property taxes being collected for this purpose are $7.5 million in 2015.
Historical Record of Arapahoe County Assessed Valuation and Rates The assessed valuation certified by the County Assessor, shows a slight increase of 0.01% from the prior year total assessed valuation. The economic and real estate climate not only impacts the numbers for 2015, but also for years beyond as the growth in residential and non‐residential construction impacts the residential assessment rate and revenue growth under other legal limitations. Pursuant to requirements of the Gallagher Amendment to the State Constitution, the State of Colorado set the residential assessment rate at 7.96% for the 2014 assessment and is expected to remain at that rate through the 2016 assessment as well. The residential assessment rate is based on a statewide calculation, which keeps the total value of residential properties at 47% of the total assessed valuation. The assessment rate for nonresidential properties is fixed at 29% of market value, while the residential rate is variable based on statewide values. Due to the Taxpayer’s Bill of Rights, the residential assessment rate cannot increase if the amount of nonresidential value increases to the extent that such an increase would be necessary to maintain residential values at the 47% of the total value. TABOR requires a vote of the people in order to increase the residential assessment rate. The table below depicts the residential assessment rate that was in place for each year and the amount of the total net assessed valuation for the County. It is important to note that the residential assessment rate last changed for 2003 assessment for the 2004 tax collections. It decreased from 9.15% to 7.96% and has remained at that rate since.
Residential
Assessed Assessment Assessed %
Valuation Rate Valuation Chg.
2005 (2006 Taxes) 7.96% 6,718,283,280 1.92% 2006 (2007 Taxes) 7.96% 6,844,989,340 1.89% 2007 (2008 Taxes) 7.96% 7,621,627,210 11.35% 2008 (2009 Taxes) 7.96% 7,734,003,930 1.47% 2009 (2010 Taxes) 7.96% 7,881,756,220 1.91% 2010 (2011 Taxes) 7.96% 7,856,369,556 ‐0.32% 2011 (2012 Taxes) 7.96% 7,306,321,680 ‐7.00% 2012 (2013 Taxes) 7.96% 7,327,973,674 0.30% 2013 (2014 Taxes) 7.96% 7,478,092,498 2.05% 2014 (2015 Taxes) 7.96% 7,478,825,599 0.01%
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 79
History of Significant County Mill Levy Trends The Taxpayer's Bill of Rights, which was adopted by the voters of the State of Colorado in November 1992, is a significant factor in setting the budget as it has a major impact on the amount of property tax that can be collected in any given year. As such, each year the County must calculate how much revenue can be collected and if that amount requires an amount less than the current base mill levy would yield, a temporary tax credit is applied to only levy enough to meet the amount of revenue permitted under TABOR. For the 2015 budget, there is no TABOR refund. Since 1992, there have been several adjustments to the County’s base mill levy. The last significant change in the County’s mill levy was a reduction from 16.973 mills to 15.821 mills in 1998 to remain within the statutory 5.5% property tax revenue growth limitation. The current base mill levy of 15.821 mills has been in place since 1998 and each budget year through the 2011 budget required the use of a temporary tax credit to remain within the requirements of TABOR. The 2012 through 2015 budgets used the full 15.821 base mill levy, with no temporary tax credit remaining to be used after the decline in assessed valuation during the recession. The amount of a temporary tax credit applied to the County base mill levy has varied in the past with the given economic and assessed value data for a budget year. The requirements of TABOR require the County to calculate how much revenue can be collected and then solve for the amount of the mill levy in relation the given assessed value. For example, in 2011, the mill levy of 14.949 required a temporary tax credit of 1.063 mills to remain within the TABOR revenue limit which required a levy of 14.593 mills of the County base mill levy of 15.821 mills. For 2015, the full base mill levy of 15.821 is used as there is no application of a temporary tax credit to the mill levy. The refund and abatement levy of 0.129 mills is excluded from the TABOR calculation but is included in the total County levy. In 2001, Arapahoe County voters authorized an additional mill levy of 1.000 mills to provide services to the Developmentally Disabled. The first year of the Developmental Disability levy was 2002 and revenue collections totaled $6.5 million on an assessed value of $6.5 billion. For the 2015 budget, revenue collections are budgeted at $7.5 million based on a $7.5 billion assessed value. Below are a table and chart depicting the County’s property tax rate (mill levy) and revenues for the period of 2006 through 2015.
Calculated
Revenue Mill
Year ($ Millions) Levy
2006 96.9$ 14.421 2007 103.2 15.083 2008 108.4 14.217 2009 113.0 14.609 2010 115.6 14.672 2011 117.4 14.949 2012 119.2 16.316 2013 118.3 16.150 2014 120.6 16.130 2015 119.3 15.950
Property Tax Revenue
$75
$85
$95
$105
$115
$125
Property Tax Revenue 2006 ‐ 2015 ($ in millions)
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 80
2014 Assessed Valuation by Property Type The assessed valuation is calculated as the market value times the assessment ratio. The assessment ratio for residential property is 7.96%. For all other property, the assessment ratio is 29.00%.
* Agricultural, Oil and Gas, Other Natural Resources, and Personal Property are shown as "Other" in the graph. ** $7.62 billion represents Arapahoe County’s assessed valuation including the value that is part of the $20,000 personal property tax exemption in 2015. 2015 Property Taxes by All Taxing Districts in Arapahoe County There are 9 school districts, 13 cities and towns, and 338 local and service districts within the County. County Government property taxes are only 16.4% of the total collected by the County Treasurer. Each jurisdiction assesses and submits its own tax levy and the County Treasurer collects and distributes property tax revenue to each jurisdiction, based on an established payment calendar.
Distribution by the County Treasurer of collected property tax revenue is monthly throughout the year. There is an additional payment the months of March, May and June to school districts, per a Legislative change, that provides an additional payment of property tax revenue collected for this duration.
Type of Property Assessed Valuation
% of
Total
Residential 3,812,812,264$ 50.1% Vacant Land 175,558,234 2.3% Industrial 12,282,255 0.2% Commercial 2,631,572,151 34.5% Utilities (State Assessed) 57,170,454 0.8% Agricultural * 14,115,437 0.2% Oil & Gas * 20,781,485 0.3% Other Natural Resources * 542,204 0.0% Personal Property * 892,789,224 11.7% Total 7,617,623,708$ ** 100.0%
2014 Assessed Valuation For
2015 Property Tax Revenue
Type of District Dollars % of Total
School Districts 434,484,971$ 55.5% County 128,307,842 16.4% Cities & Towns 47,878,605 6.1% Special Districts 172,058,092 22.0% Total 782,729,510$ 100.0%
2014 Assessed Valuation
2015 Property Tax Revenue For
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 81
2015 Property Taxes for Other County Entities The property taxes levied and collected for Arapahoe County and for Developmental Disabilities are not the only property tax levied or budgeted by the County. The County has several entities for which it is responsible and several have a property tax mill levy associated with it. Arapahoe Law Enforcement Authority The Arapahoe Law Enforcement Authority (ALEA) is a special district that provides for law enforcement in only the unincorporated area of the County, so owners of property located in any city or town do not pay taxes for these services. The Board of County Commissioners governs the Authority, acting in the capacity of the Law Enforcement Authority Board of Directors. Since the Arapahoe Law Enforcement Authority does not comprise the entire County, a separate mill levy has been established for property in the district. In addition to the limitations imposed by the Taxpayer's Bill of Rights, there are special statutory mill levy limits on law enforcement authorities. These are different than the limit for any other local governments. There is a mill levy cap of 7.000 mills. In addition, there is a statutory procedure to raise revenues in excess of a mill levy calculated by the County Assessor. This calculation produces a mill levy which, when applied, will raise no more than the amount raised in the preceding year with certain adjustments for new construction, personal property, annexation and mine production. The base mill levy for the Arapahoe Law Enforcement Authority has been 4.982 since 1993 when voters approved a 0.900 mill increase. In 1998, Authority voters approved a revenue change effectively eliminating the fiscal year spending limit in the Taxpayer’s Bill of Rights for the Authority. The Authority no longer has a constitutional limit on non‐tax revenue, and additional non‐tax revenues such as traffic fines can be used to pay for additional deputies to enforce traffic laws. Revenue collections for the Arapahoe Law Enforcement Authority decreased significantly following 2001 as a large portion of the unincorporated area served by the ALEA formed the City of Centennial. The Sheriff’s Office continues to provide services to the City of Centennial, but the services and funding are derived from payments from the City to the General Fund via an intergovernmental agreement. The current property tax revenue is used to provide law enforcement service to unincorporated areas of the County that remained following the incorporation of the City of Centennial. The growth rate of the property tax revenue is directly tied to the growth in the assessed value of the Authority and a drop in the assessed value for the 2011 through 2013 budgets resulted in declining property tax collections. For 2015, the property tax revenue will increase by 1.6%. The budgeted revenue of $5.21 million is approximately $82,000 more than the 2014 adopted budget.
Assessed Mill Property
Year Valuation Levy Tax Dollars
2006 916,878,640$ 4.982 4,476,532 2007 909,620,660 4.982 4,486,413 2008 1,025,811,280 4.982 5,059,486 2009 1,057,445,090 4.982 5,215,510 2010 1,093,510,320 4.982 5,393,390 2011 1,069,081,110 4.982 5,272,900 2012 988,579,530 4.982 4,875,852 2013 985,449,740 4.982 4,860,416 2014 1,039,046,600 4.982 5,124,765 2015 1,055,677,406 4.982 5,206,791
ALEA Mill Levy and Tax
Revenue History 2006 ‐ 2015
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 82
Arapahoe County Recreation District The Arapahoe County Recreation District is a special district that provides parks and recreation for a specific area within the County. The 2015 budget provides for the operation and maintenance of the Arapahoe County Community Park, the Cheyenne Arapaho Park, Welch Park and the various trails in the Arapahoe County Recreation District, as well as certain improvements to park facilities. In the past, some capital projects in the District have been funded with Conservation Trust Fund dollars. Property tax paid by property owners that reside within the District and specific ownership tax revenues provide for day‐to‐day operating and maintenance costs as well as the debt service costs. Other sources of revenue include intergovernmental agreements with special districts that lie within the Recreation District boundaries and user fees. The base mill levy for the Recreation District is 0.869 mills and is adjusted each year to remain within constitutional revenue limitations, refund excess collections in prior years, and collect revenue for refunds and abatements. The table above provides a summary of the assessed value, mill levy and property tax collections for the Arapahoe County Recreation District. The mill levy of 0.880 for 2015 includes the refund and abatement levy of 0.011 mills, which is excluded from the TABOR calculation. The mill levy does not include a temporary tax credit and results in a total of approximately $837,000 in revenue. The 2015 revenue amount is slightly less than the approximately $842,000 included in the 2014 budget. Arapahoe County Water & Wastewater Public Improvement District The Arapahoe County Water & Wastewater Public Improvement District (PID) was formed in 2001 to provide capital infrastructure funding for this service district located in the south central part of the County. The Board of County Commissioners serves as the ex officio Board of Directors. In November 2001 taxpayers within the District voted to authorize the issuance of $165,000,000 in general obligation debt for water and wastewater projects. As of the adoption of this budget, $157.4 million in debt has been issued by the District. Property tax revenue for the Arapahoe County Water & Wastewater Public Improvement District is used to pay the scheduled debt service on the outstanding General Obligation bonds and debt issued by the District. Bonds were issued for $63.9 million in 2002, $26.3 million in 2005, $16.0 million in 2006, and $56.1 million in late‐December 2009. The bonds were
Year Assessed
Valuation
Mill
Levy Property Tax
2006 843,876,800$ 0.832 687,633 2007 857,423,070 0.856 726,889 2008 950,362,920 0.816 767,386 2009 972,467,480 0.846 814,834 2010 1,053,829,120 0.795 829,708 2011 1,038,294,610 0.821 843,554 2012 935,610,470 0.919 851,306 2013 926,141,350 0.905 830,187 2014 963,115,560 0.883 842,191 2015 961,574,366 0.880 837,461
Arapahoe County Recreation District
Mill Levy and Tax Revenue History
2006 ‐ 2015
Assessed Mill Property
Year Valuation Levy Tax
2006 286,480,620$ 18.949 5,319,842 2007 290,320,590 18.242 5,243,068 2008 310,974,250 16.750 5,156,731 2009 322,814,120 16.700 5,337,086 2010 367,277,780 16.700 6,072,204 2011 367,293,390 18.150 6,599,711 2012 331,199,520 22.400 7,344,681 2013 325,585,590 23.250 7,402,309 2014 337,039,540 23.250 7,679,446 2015 343,704,769 22.950 7,730,264
2006 ‐ 2015
Arapahoe County Water & Wastewater PID
Mill Levy and Tax Revenue History
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 83
issued to construct various water, sewer, and storm water facilities; and to refinance the debt of the former Arapahoe Water & Sanitation District. In 2012, the general obligation bonds from 2002 were refunded to take advantage of low interest rates and reduce the debt service payments. The issue amount of the 2012 refunding bonds was $59.0 million. The mill levy for the District was first set for collection in 2003. The District has authority to set the mill levy at the level needed to raise enough property tax revenue to pay for the scheduled debt service and was set at 22.950 in 2014 for collection in 2015.
Other Significant County Revenue Sources Other significant revenue sources for the County include: (1) revenue received from the City of Centennial for services provided by the County; (2) specific ownership taxes; (3) land recording fees; (4) tax collection fees; (5) interest on investments; (6) motor vehicle license fees; and (7) building permit fees. This section provides a table for each revenue source that includes the amounts collected for 2012 and 2013, as well as the amount of revenue that was expected during the 2014 budget year as reflected by the amended budget. The tables also provide updated estimates for the 2014 revenue amounts, based on information that became available as budget year 2014 progressed through its final fiscal quarter. The 2015 budget reflects the amount of revenue that the County anticipated it would receive at the time it was adopted by the Board of County Commissioners. Please note: the updated 2014 estimates are provided for informational purposes only, in an effort to provide the public with the most current information possible. The final amounts may differ from the 2014 estimates in this section, and therefore they are not used for comparison purposes in the tables. Centennial Revenue The Arapahoe County Sheriff’s Office has provided law enforcement service to the City of Centennial since the City’s founding in 2001 under an intergovernmental agreement (IGA). The agreement provides the City with law enforcement services such as patrol, investigation, dispatch, traffic enforcement, emergency planning, and several other related support services. In return for providing these services, the County receives offsetting revenue from the city, including indirect costs (administrative overhead). The intergovernmental agreement with the City of Centennial for law enforcement related services will continue through 2018 under a revised 10‐year agreement signed in 2008. Revenues have increased slightly each year since 2009. The 2015 adopted budget is approximately 6.7% higher than the 2014 contract amount. The increase from the 2014 contract amount is higher because the 2015 budget includes 6 additional FTE for the City of Centennial.
Year Amount % of Change
2012 Actual 20,257,299$ 1.53% 2013 Actual 20,258,735 0.01% 2014 Amended 20,609,465 1.73% 2014 Estimate 20,609,465 1.73% 2015 Adopted Budget 21,979,393 6.65%
Centennial Revenue
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 84
Specific Ownership Taxes Pursuant to Section 42‐3‐107, C.R.S., the Clerk and Recorder’s Office collects tax that is owed by the owners of motor vehicles, trailers, semi‐trailers, and trailer coaches in lieu of any ad valorem taxes. The tax amount is determined by the class, age, and value of the vehicle. This revenue source had been in decline due to the economic downturn. Consumers withheld purchasing a newer vehicle and instead chose to retain their older vehicle(s). Since the tax is based in part on the age and value of the vehicle, a person pays less tax on an older and less valuable vehicle. However, due to the increasing age of vehicles and an improving economy, the volume of vehicle sales has increased over the last three years. Based on the updated 2014 estimated collection rate, this revenue source appears to be recovering to a level near 2007. The 2015 adopted budget assumes that the County will collect 6.38% more than the amount anticipated in the 2014 amended budget.
Land Recording Fees The Clerk and Recorder’s Office collects this revenue from residence and business filings and recording documents for County records. Fees are collected based on an established schedule. This revenue is authorized pursuant to Section 30‐1‐103, C.R.S. Prior to the most recent recession when interest rates were low, revenue from land recording fees increased significantly, to a high of $7.1 million in 2003 due to the high level of refinancing and home buying. Conversely, the fee revenue amount decreased to $2.7 million for 2009, reflecting the economic downturn and the dramatic slowdown in the real estate market. This revenue source saw an increase each year from 2010 through 2013 indicating a rebound in this revenue source as historically low mortgage interest rates and a slowly improving economy increased the amount of home sales and refinancing. The estimate for 2014 shows a 24.6% decrease compared to the 2013 actual. Even though mortgage interest rates remain low, the volume of recordings has decreased. The 2015 budget is a decrease from the 2014 budget, but is higher than the 2014 estimate.
Year Amount % of Change
2012 Actual 8,650,925$ 10.63% 2013 Actual 9,140,148 5.66% 2014 Amended 8,869,140 ‐2.97% 2014 Estimate 9,778,605 6.99% 2015 Adopted Budget 9,435,140 6.38%
Specific Ownership Taxes
Year Amount % of Change
2012 Actual 3,954,963$ 25.48% 2013 Actual 4,058,419 2.62% 2014 Amended 4,300,000 5.95% 2014 Estimate 3,060,452 ‐24.59% 2015 Adopted Budget 3,500,000 ‐18.60%
Land Recording Fees
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 85
Tax Collection Fee This revenue is received from cities, towns, special districts and schools for tax collection by the County Treasurer’s Office. The fee is based on a percentage of the dollar amount collected by the County Treasurer, and varies according to the type of tax. The fee is 0.5% for collecting school district taxes, 1% for collecting city or town taxes, and 1.5% for collecting special assessment district taxes and special district taxes. This revenue collection is authorized pursuant to Section 30‐1‐102, C.R.S. This revenue source is directly related to trends in real and personal property taxes, and reflects the fluctuations due to the economic downturn and uncertain personal property valuations in the future. The 2015 adopted budget is $150,000 more than the 2014 amended budget based on the trend of prior year collections.
Interest on Investments Interest on investment revenues consists of the income earned on certificates of deposit, U.S. Treasury and agency securities, and the County’s remaining investments. This revenue is authorized pursuant to Section 24‐75‐601, C.R.S. The County Treasurer projects the amount that the County will receive from its investments, and this revenue source is also impacted by the conditions of the economic market. As the County’s investments with higher interest rates have matured, they have been replaced by those earning much lower interest rates. The 2015 adopted budget takes into account the current economic conditions, lower fund balances, and a decreased return on investments. The anticipated revenue amount is 8.8% more than what was included for the 2014 amended budget.
Motor Vehicle License Fee Motor vehicle license fees collected by the Clerk and Recorder are based on the vehicle that is being licensed, the weight of the vehicle, type of vehicle, and taxable value. The County retains a portion of this revenue based on the type of plate, such as specialty or personalized. This revenue is authorized pursuant to Colorado Revised Statute 42‐3‐122.1. Motor vehicle license fees grew at a slower rate during the recession, saw a large increase in 2012, and have slowly increased since then as the economy has improved. The
Year Amount % of Change
2012 Actual 5,779,135$ ‐0.61% 2013 Actual 5,844,033 1.12% 2014 Amended 5,850,000 0.10% 2014 Estimate 5,937,339 1.60% 2015 Adopted Budget 6,000,000 2.56%
Tax Collection Fee
Year Amount % of Change
2012 Actual 1,328,740$ ‐65.79% 2013 Actual 1,437,362 8.17% 2014 Amended 1,277,583 ‐11.12% 2014 Estimate 1,533,496 6.69% 2015 Adopted Budget 1,390,000 8.80%
Interest on Investments
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 86
estimate for motor vehicle license fee revenue by the end of 2014 is projected to be approximately $256,000 more than budgeted and suggests that this revenue source is growing as result of increased motor vehicle sales. The 2015 budget amount was increased by $160,000 over the 2014 amended budget.
Building Permit Fee The revenue for building permits is a sliding scale fee based on evaluation, and pays for the inspection process for constructing any structure in the unincorporated County, i.e. remodeling of a house, new buildings, etc. This revenue is authorized by the Board of County Commissioners, and amended by County resolution. The recession, the dramatic decline in the housing market, and lower population growth has had a considerable impact on the construction industry in Colorado, especially nonresidential construction. Building permit revenue fell below projections for a number of years, as construction activity came to a virtual standstill through the recession. However, it has been increasing again since 2012 and is projected to end 2014 nearly $921,000 higher than the 2014 amended budget. For 2015, the budget is $500,000 higher than 2014 with an optimistic outlook that the real estate and construction market will continue to rebound to healthier levels.
For further information about the County’s revenue sources, please refer to the Budget Message or see the fund summaries and narratives included later in this section. The fund summaries provide an overview of the revenues and expenditures by fund and provide some information on trends and unique factors, where applicable.
Significant Expenditures for Arapahoe County Expenditures for 2015 total more than $339 million and are spread across a wide variety of funds and programs. The following information will provide some background on trends in these expenditures and their impact and how they have been budgeted for 2015. The following sections give an overview of the County’s main expenditure areas: employee salaries and benefits, supplies and services as provided for by the baseline budgeting process and budget packages, and capital outlays. It is important to note that any increase in budget above the approved baseline budget is generally handled through the submission, review, and adoption of budget packages. This process is described in detail in the following pages.
Year Amount % of Change
2012 Actual 2,191,352$ 30.50% 2013 Actual 2,223,692 1.48% 2014 Amended 2,040,000 ‐8.26% 2014 Estimate 2,296,080 3.26% 2015 Adopted Budget 2,200,000 7.84%
Motor Vehicle License Fee
Year Amount % of Change
2012 Actual 921,337$ 58.76% 2013 Actual 1,203,930 30.67% 2014 Amended 900,000 ‐25.24% 2014 Estimate 1,820,787 51.24% 2015 Adopted Budget 1,400,000 55.56%
Building Permit Fee
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 87
Employee Salaries and Benefits Arapahoe County’s 2015 adopted budget funds 2,010.90 full‐time equivalent (FTE) positions. When combined, employee salaries and benefits make up the largest component of the 2015 budget at $157.0 million or about 46% of the total expenditures. When developing the annual budget, employee salaries and benefits play a large role in the growth of expenditures and in determining how much funding will be available for approved budget package requests. Arapahoe County utilizes a merit or pay‐for‐performance salary increase system. In other words, there is no cost of living or standard increase for all employees. Each employee’s increase is determined by their job performance or the retention of key talent. For budgeting purposes, this merit increase is calculated by applying a percentage to all employee salaries for the coming year to create a merit increase pool by department or elected office. The pool of funding is then allocated to employees by their department director or elected official based on their performance review process and some employees may receive more or less than the pool percentage. For 2015, the County budgeted a merit increase pool of 2.25% considering the economic conditions and the status of balancing the General Fund operating budget. This merit increase pool is across all departments and funds. The 2010 and 2011 budgets had no merit increase pool, but had a small amount budgeted for a one‐time payment to top performers without adding to base salary. The 2012, 2013 and 2014 budgets had a 1.6%, 2.0% and 2.0% merit increase pool, respectively. The 2015 budget also includes nearly $322,000 for the step increases for deputies in the Sheriff’s Office who moved to a step‐based pay system in 2007 and more than $446,000 for those in the step program that have reached the top step and will receive a lump sum salary payment rather than base increase. Merit increases are not the only possible increases to salary as, from time‐to‐time, increases are required based on market conditions. Each year the Human Resources Department reviews positions and compares County compensation to the compensation being offered in the local/regional job market and may make recommendations to increase the compensation for certain positions or the pay structure in general. Based on current market conditions, $80,000 was included in the 2015 budget for the Sheriff’s Office for sworn management positions. The 2015 budget also includes 1.0% of salaries across all departments for salary adjustments to relieve salary compression due to two years of no base pay adjustments. In recent years, a reduction to employee salaries and benefits for anticipated position vacancy savings has been applied to further reduce the salary and benefit budget. After researching the amount of unspent salary and benefit budget in prior years as the result of full and part‐time positions that are vacant at various intervals during the year, the Executive Budget Committee and the Board of County Commissioners have adopted budgets where a certain percentage of departments and elected office budgets are reduced to account for vacant positions. The 2015 budget includes a 2.0% vacancy savings reduction for smaller departments and elected offices and a 3.5% vacancy savings reduction for larger departments and elected offices with over 50 FTE. These vacancy savings reductions yielded significant operating budget savings of over $4.1 million for 2015 and allowed available funding to go towards needed programs and services.
Category Amount
2.0% Reduction ‐ All Departments/Offices 2,416,103$ Additional 1.5% Reduction ‐ All Departments/
Elected Offices over 50.0 FTE 1,721,489 Total Vacancy Savings Reduction 4,137,592$
2015 Vacancy Savings Reductions
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 88
Health insurance for employees is an area of significant cost growth for not only Arapahoe County but for other employers as well. Several years ago, Arapahoe County switched to a single medical insurance provider that could provide a deductible‐based health maintenance organization (HMO) plan and a hybrid HMO/preferred provider organization (PPO) option to employees. In 2014, the County put out a competitive bid request for health insurance providers and the same provider had the lowest cost. For 2015, there is no premium increase or a change in the benefits for health insurance. The self‐insured dental premiums continue to be discounted in order to reduce an accumulated fund balance. Baseline Budgeting Process As stated earlier in this section and in the Budget Message, the County has followed a baseline budgeting philosophy for several years in an effort to contain the growth in expenditures and only increase expenditures in areas that departments and elected offices feel are important. Basically, the baseline budgeting philosophy used by the County consists of holding most operating budget line items at the level of the prior year plus any approved ongoing budget package modifications. This does not mean that all line items are treated in this manner as employee salaries and benefits, transfers, and internal charges are set administratively by the Finance Department based on Executive Budget Committee or Board of County Commissioner guidance. However, almost all of a department or elected office’s supplies and services budget line items are included in this baseline budget and even some discretionary salary items such as temporary salaries and overtime. The baseline budget for departments and elected offices for the 2015 budget was developed by taking the 2014 baseline budget and adjusting the amounts for any ongoing or recurring items included in adopted budget packages from the 2014 budget process or any ongoing items from supplemental appropriation requests from the first three quarters of 2014. The ongoing budget amounts from budget packages may consist of such items as new or expanded maintenance agreements, additional utility or telecommunication costs, or salary, benefit, or supply amounts related to a new position. A budget package may include both ongoing and one‐time items. One‐time items are budgeted for the year in which they were adopted for expenses such as computers and vehicles and not added to any subsequent baseline budget. Since the beginning of this baseline budgeting philosophy in 2003, departments and elected offices have been allowed to shift funding between base line items as long as the total baseline amount was not exceeded. The baseline budget process has made the task of balancing the General Fund operating budget easier as no automatic or inflationary increases are included, only those increases that have been recommended by the Executive Budget Committee and approved by the Board of County Commissioners via the budget package process. The budget package process exists for departments and elected offices to submit requests for additional funding to change the funding or staffing for an existing level of service or to add to or reduce a service or program. Budget package requests are submitted by departments in unison with the remainder of their budget requests, but are accompanied by detailed descriptions of their contents and a justification for why they should be recommended or approved. The Executive Budget Committee (EBC) has been tasked with the detailed review of the packages and then makes recommendations to the Board of County Commissioners as to which packages should be approved. The contents of each package and the budget impact are put into the context of the larger budget and compete with prioritized requests from all other departments and elected offices. As financial conditions change, so does the ability to recommend or approve budget packages. The amount of packages adopted during the 2015 budget process that had an
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 89
ongoing operating impact to the General Fund was $1.4 million in relation to the $159.6 million total budget and are primarily related to the compensation and benefit increases. Capital Outlay The 2015 budget provides $16.6 million for items that are considered capital assets such as vehicles, equipment, software, buildings, facilities, and roadways. Most capital outlays are accounted for in the County’s capital project funds including the Capital Expenditure Fund and the Infrastructure Fund. Other capital outlays that are budgeted for operating budget funds for equipment and vehicle purchases and/or replacements are in the County’s Central Services Fund. This table provides information on where the capital outlay budget is located in the 2015 budget.
The most significant areas of capital outlay exist in the Capital Expenditure Fund and the Central Services Fund. The Capital Expenditure Fund is the main capital projects fund for the County. For 2015, the amount of funding provided for capital projects increased. However, there is nearly $3.5 million for a project that has a direct offset in revenue. More detailed information for the Capital Expenditure Fund and the Capital Improvement Program can be found in the Capital Improvement Program section or the Budget Message section. The Central Service Fund, an internal service fund, is responsible for acquiring and replacing County fixed assets such as vehicles, equipment, and computer hardware over $5,000. This funding is provided by transfers from operating budgets to undertake the purchase and/or replacement of these assets. Information on what equipment or assets are being replaced can be found in the budget package descriptions in Department Budgets or Appendix 3. Summaries of Fund Revenues and Expenditures On the pages that follow you will find an overview of the County’s funds for 2015 and individual fund summaries with accompanying narratives regarding their revenues and expenditures. This section should prove useful in providing a big picture look at the financial organization of the County. For those interested in a more functional or departmental look at the 2015 budget, Department Budgets provides this data along with Appendix 1.
Fund Amount
General Fund 8,300$ Electronic Filing Technology Fund 132,099 Open Space Sales Tax Fund 2,530,477 Capital Expenditure Fund 4,128,374 Infrastructure Fund 4,740,517 Arapahoe County Recreation Dist. 525,000 Central Services Fund 4,508,868 Total Capital Outlay 16,573,635$
2015 Capital Outlay by Fund
Arapahoe County Fund Revenue and Expenditure Detail
Beginning Ending Fund Balance Fund
Funds Estimated Funds Restricted, Balance
Available Revenues Appropriation Available Committed or
Assigned
Unassigned
General Fund: $ 45,505,661 $ 159,024,454 $ 159,610,018 $ 44,920,097 $ 12,520,355 $ 32,399,742 Building Maintenance Fund 1,376,567 1,800,000 1,718,389 1,458,178 1,458,178 ‐
Subtotal General Funds: $ 46,882,228 $ 160,824,454 $ 161,328,407 $ 46,378,275 $ 13,978,533 $ 32,399,742
Special Revenue Funds:
Arapahoe County Fair Fund $ 46,913 $ 385,000 $ 385,000 $ 46,913 $ 46,913 $ ‐ Arapahoe/Douglas Works! Fund ‐ 12,366,321 12,366,321 ‐ ‐ ‐ Arapahoe Law Enforcement Authority Fund 7,906,742 6,252,286 6,673,042 7,485,986 7,485,986 ‐ Cash‐In‐Lieu Fund 842,144 55,000 ‐ 897,144 897,144 ‐ Communications Network System Replacement Fund 353,995 83,150 83,150 353,995 353,995 ‐ Community Development Fund ‐ 3,792,753 3,792,753 ‐ ‐ ‐ Conservation Trust Fund 717,032 600,000 559,900 757,132 757,132 ‐ Contingent & Emergency Reserve Fund 603,465 ‐ ‐ 603,465 603,465 ‐ Developmental Disability Fund ‐ 7,454,368 7,454,368 ‐ ‐ ‐ Electronic Filing Technology Fund 447,801 132,099 132,099 447,801 447,801 ‐ Forfeited Property Fund 543,540 ‐ ‐ 543,540 543,540 ‐ Grant Fund (332,664) 11,520,466 11,520,466 (332,664) ‐ (332,664) Homeland Security Fund (530,444) 456,349 456,349 (530,444) ‐ (530,444) Open Space Sales Tax Fund 41,591,843 22,840,000 22,840,000 41,591,843 41,591,843 ‐ Road & Bridge Fund 6,800,295 14,840,149 15,828,612 5,811,832 5,811,832 ‐ Sheriff’s Commissary Fund 620,293 1,253,100 1,615,081 258,312 258,312 ‐ Social Services Fund 9,278,705 52,601,984 53,595,272 8,285,417 8,285,417 ‐
Subtotal Special Revenue Funds: $ 68,889,660 $ 134,633,025 $ 137,302,413 $ 66,220,272 $ 67,083,380 $ (863,108)
Capital Project Funds:
Arapahoe County Water & Wastewater PID $ 1,940,744 $ 9,297,807 $ 9,165,499 $ 2,073,052 $ 2,073,052 $ ‐ Arapahoe County Recreation District Fund 1,776,723 1,135,042 1,689,933 1,221,832 1,221,832 ‐ Capital Expenditure Fund 22,592,196 5,446,343 5,446,343 22,592,196 22,592,196 ‐ Infrastructure Fund 28,316,759 4,740,517 4,740,517 28,316,759 28,316,759 ‐
Subtotal Capital Project Funds: 54,626,422$ 20,619,709$ 21,042,292$ 54,203,839$ 54,203,839$ ‐$
Debt Service Funds:
Arapahoe County Bldg. Finance Corp. Fund $ 1,736,751 $ 6,215,000 $ 6,263,225 $ 1,688,526 $ 1,688,526 $ ‐ Lease Purchase Agreements Fund 69,070 2,148,225 2,148,225 69,070 69,070 ‐
Subtotal Debt Service Funds: 1,805,821$ 8,363,225$ 8,411,450$ 1,757,596$ 1,757,596$ ‐$
Internal Service Funds:
Central Services Fund $ 19,300,517 $ 5,199,812 $ 5,868,868 $ 18,631,461 $ 18,631,461 $ ‐ Employee Flex Benefit Fund 20,285 918,900 918,900 20,285 20,285 ‐ Self Insurance Fund 631,974 1,450,200 1,875,200 206,974 206,974 ‐ Self Insurance Liability Fund 1,503,194 834,880 1,051,250 1,286,824 1,286,824 ‐ Worker's Compensation Fund 3,478,980 1,518,000 1,518,000 3,478,980 3,478,980 ‐
Subtotal Internal Service Funds: 24,934,950$ 9,921,792$ 11,232,218$ 23,624,524$ 23,624,524$ ‐$
Total All Funds 197,139,081$ 334,362,205$ 339,316,780$ 192,184,506$ 160,647,872$ 31,536,634$
2015 FUNDS AVAILABILITY PROJECTIONS
2015 Budget
90
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 91
Fund Appropriation Matrix by Elected Office/Department The table below depicts the 2015 adopted budget appropriations by fund and fund type for the County’s elected offices and departments. The table does not include every County fund due to space limitations. Although each individual fund is not displayed, they are included within the respective fund type. Funds and their fund types are detailed throughout this section, including the preceding Funds Availability Projection table and in the following individual fund summaries and descriptions. As reflected in the table below, 47.5 percent of the County’s total appropriations are General Fund, and 40.5 percent are appropriated within Special Revenue Funds such as the Social Services Fund or the Road & Bridge Fund. The remaining 12.0 percent of the County’s appropriations for 2015 are the Capital Expenditure Funds, Debt Service Funds, or Internal Service Funds.
Social Road & Open Space Other Capital Other Debt Internal Total
General Services Bridge Sales Tax Special Revenue Expenditure Capital Exp. Service Service 2015
Elected Office/Department Fund* Fund Fund Fund Funds Fund Funds Funds Funds Appropriation
Administrative Services 12,226,517$ ‐$ ‐$ ‐$ 8,097,418$ 1,317,969$ 9,165,499 8,411,450$ 1,360,000$ 40,578,853$ Aid to Agencies 1,679,500 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,679,500 Assessor's Office 5,172,694 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,600 5,186,294 Board of County Commissioners 981,748 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 981,748 BOCC Administration 636,540 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 636,540 Clerk / Recorder's Office 8,865,595 ‐ ‐ ‐ 132,099 ‐ ‐ ‐ 58,371 9,056,065 Communication Services 1,305,008 ‐ ‐ 93,353 ‐ ‐ ‐ ‐ ‐ 1,398,361 Community Resources 3,212,364 ‐ ‐ ‐ 27,172,069 ‐ ‐ ‐ ‐ 30,384,433 Coroner's Office 1,541,521 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 42,936 1,584,457 County Attorney 2,733,409 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,569,250 5,302,659 District Attorney 13,129,711 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,129,711 Facilities & Fleet Management* 10,950,167 ‐ ‐ ‐ ‐ 2,176,997 ‐ ‐ 61,500 13,188,664 Finance Department 3,154,758 ‐ ‐ 38,074 ‐ ‐ ‐ ‐ ‐ 3,192,832 Human Resources 1,807,208 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,794,100 4,601,308 Human Services 53,595,272 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 53,595,272 Information Technology 12,497,911 ‐ ‐ ‐ ‐ 300,000 ‐ ‐ 655,680 13,453,591 Office of Performance Mgmt. 375,480 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 375,480 Open Spaces & Int'l Relations 41,680 ‐ ‐ 22,708,573 359,400 ‐ 1,689,933 ‐ ‐ 24,799,586 Public Works & Development 6,758,348 ‐ 15,828,612 ‐ ‐ 395,185 4,740,517 ‐ 1,619,384 29,342,046 Sheriff's Office 67,743,968 ‐ ‐ ‐ 9,277,543 1,256,192 ‐ ‐ 2,057,397 80,335,100 Treasurer's Office 2,147,801 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,147,801 Tri‐County Health 4,366,479 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,366,479 TOTAL 161,328,407$ 53,595,272$ 15,828,612$ 22,840,000$ 45,038,529$ 5,446,343$ 15,595,949$ 8,411,450$ 11,232,218$ 339,316,780$
*To comply with the provisions of GASB 54, the Building Maintenance Fund has been combined with the General Fund for the purposes of creating this matrix.
Elected Office/Department Fund Appropriations Matrix
Special Revenue Funds Capital Expenditure Funds
Arapahoe County Fund Revenue and Expenditure Detail
General Fund General Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
103,688,111 104,414,800Taxes 101,727,588 103,074,566101,662,767
5,048,356 6,353,826Licenses & Permits 5,635,129 5,708,2455,269,971 23,056,042 22,414,868Intergovernmental 22,810,416 23,933,86523,813,229
19,414,405 18,702,581Fees & Charges 19,354,329 18,708,58418,971,793 644,000 712,653Fines & Penalties 649,834 689,000636,470
1,104,150 2,689,460Investment Earnings 228,801 1,204,000980,781 3,967,350 3,775,149Internal Charges 3,785,166 4,362,6993,859,962 1,171,755 1,171,755Transfers 901,779 ‐2,503,578
1,103,495 1,775,521Other 1,110,105 1,343,4951,567,856
159,197,664 162,010,611156,203,146 159,024,454159,266,407Total Revenues
Expenditures
77,438,570 77,778,495Salaries and Wages 74,487,398 79,473,59472,235,201 22,526,094 22,150,491Employee Benefits 20,290,559 23,558,89220,250,623 8,023,350 6,546,440Supplies 5,731,156 6,467,8706,267,921
41,476,310 37,200,065Services and Other 37,061,620 38,336,87537,230,659 388,308 388,308Community Programs 388,360 388,308388,308
9,300 ‐Capital Outlay 30,216 8,30013,001 2,996,765 2,237,130Central Services 1,971,770 2,484,5392,337,082
19,467,309 19,467,309Transfers 12,559,422 8,891,64016,381,185
172,326,006 165,768,237152,520,501 159,610,018155,103,979Total Expenditures
Annual Net Fund Balance Addition/(Use): 4,162,427 3,682,645 (13,128,342) (3,757,626) (585,564)
Cumulative Balance:
41,418,215 45,580,642 49,263,288 49,263,288 45,505,661
4,162,427 3,682,645 (13,128,342) (3,757,626) (585,564)
45,580,642 49,263,288 36,134,946 45,505,661 44,920,097
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
5,699,451 5,736,243 5,721,746 5,721,746 5,805,283Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
7,271,891 6,715,072 7,300,636 7,300,636 6,715,072
32,609,300 36,811,973 23,112,564 32,483,279 32,399,742
2015 Budget
92
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 93
Fund Description The General Fund is the primary operating fund of the County and is the main fund for collection of taxes and other revenues associated with general government and County operations that are funded from these resources. This fund is appropriated by department/elected office. The General Fund is home to about 47% of the County’s appropriations and a vast majority of the staffing. A list of expenditures by department/elected office in the General Fund can be found in Attachment B to the Budget Message and information regarding staffing can also be found in Attachment E and in the Staffing section. Revenue Trends The major source of revenue for Arapahoe County is property tax and the budget for property tax in the General Fund for 2015 is $96.1 million, which represents 60.4% of all General Fund revenue. This is a 1.2% decrease from the 2014 budget of $97.2 million. The decline in property tax revenue for 2015 is due no increase in the overall assessed value of the County as well as a drop in the levy assessed to collect prior year tax refunds and abatements. It is anticipated that growth in property tax revenue will return over the next few years as the real estate market recovers and the lag in the assessment cycle reflects this recovery. Other major sources of General Fund revenue for 2015 include intergovernmental revenues from the City of Centennial for law enforcement services, interest on investments, specific ownership tax, tax collection fees, land recording fees, motor vehicle license fees, and building permit fees. Throughout the last recession, collections in these revenues declined due to the economy. However, as the economy strengthens its recovery, many of these revenues are beginning to rebound and the revenue projections for 2015 have been adjusted to reflect this growth. The 2015 budget for specific ownership tax is $7.0 million which is $550,000 higher than the 2014 budget. Revenues from motor vehicle transactions were increased for 2015 from the 2014 budget, while land recording fees were decreased for 2015 over their 2014 budget. Tax collection fees, which the Treasurer’s Office collects on behalf of all of the jurisdictions within the County who have tax revenues, are budgeted at $6.0 million, which is an increase over the 2014 budget to better reflect actual collections. A slight increase for interest on investments has been budgeted for 2015. Total General Fund revenues are budgeted at $159.0 million. More information on revenue trends is provided in the Budget Message and throughout this section. Expenditure Trends The General Fund is the main operating fund of the County. As stated earlier, most of the County staffing is paid out of this fund and salaries and benefits comprise 64.6% of the total General Fund budget for 2015. The 2015 budget includes a salary adjustment of 2.25% as well as step increases for law enforcement personnel. The baseline budgeting process limits the growth in many budget line items and programs and helps the County balance its General Fund operating budget. The 2015 budget also includes funding for the Sheriff’s Office to continue to provide law enforcement service to the City of Centennial. Transfers from the General Fund to other funds are budgeted at $8.9 million for 2015, compared to $11.5 million in 2014. Budgeted expenditures are estimated to be $12.7 million lower than the amended budgeted for 2014 and $2.6 million lower than the 2015 adopted budget. Fund Balance Trends The fund balance for the General Fund increased in 2012 and 2013 but a decrease is expected by the end of the 2014 fiscal year. The forecast for available fund balance depends on projections for property tax collections and the growth in other revenue sources in concert with the growth in expenditure needs. The 2015 adopted budget uses nearly $600,000 of fund balance which combines one‐time uses of fund balance with the projected operating budget surplus. The 2014 estimate projects a $3.8 million use of fund balance as compared to the $13.1 million use of fund balance in the 2014 amended budget. More information on the trends in revenues and expenditures can be found in the Budget Message and earlier in this section. Information on department/elected office budgets within the General Fund can be found in the Department Budgets section.
General Fund General Fund
Arapahoe County Fund Revenue and Expenditure Detail
Arapahoe County Fair Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
410,000 392,739Fees & Charges 205,467 379,000201,202 6,180 6,180Transfers 83,165 ‐9,020
‐ 13,300Other 2,032 6,0009,026 416,180 412,219290,664 385,000219,248Total Revenues
Expenditures
19,946 27,184Supplies 25,759 23,15033,419
396,234 380,344Services and Other 259,706 361,850266,921 416,180 407,528285,465 385,000300,340Total Expenditures
Annual Net Fund Balance Addition/(Use): (81,092) 5,199 ‐ 4,691 ‐
Cumulative Balance:
118,115 37,023 42,222 42,222 46,913
(81,092) 5,199 ‐ 4,691 ‐ 37,023 42,222 42,222 46,913 46,913
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
37,023 42,222 42,222 46,913 46,913
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0 50
100 150 200 250 300 350 400 450
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
94
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 95
Fund Description This fund accounts for the financial aspects of managing the annual Arapahoe County Fair. The revenue is from Fair activities such as ticket sales, concession sales, and sponsorships. Revenue Trends The Fund’s annual revenue primarily consists of funds received from the ticket sales, the carnival, sponsorships, and vendor booth rentals. The annual fiscal impact of ticket sales depends upon the price of admission and the portion of attendees who are exempt from purchasing a ticket. For the 2013 Fair, the general admission ticket price was $5, and children ages twelve and younger were admitted free. For 2014, the ticket pricing structure changed to $15, $10 if the tickets were purchased in advance. Children under 36 inches tall were admitted free. This change in ticket pricing as well as a renegotiated contract for revenue sharing with the carnival/amusement vendor resulted in an increase in revenue for 2014. The 2015 adopted budget includes $385,000 in revenue for the Fund taking into consideration these changes in ticket pricing and revenue sharing. Expenditure Trends
The Fund’s greatest expenditures are for entertainment, equipment rental, and third party contractors. During 2014, approximately 80 percent of the Fair’s expenditures were for these three purposes. Historically, the greatest expense has been for entertainment. The amount of this expense depends upon the type and the quantity of entertainment that the County Fair chooses to provide. The Fund’s total budget for 2015 is $385,000 and was based on the changes in revenues discussed above.
Fund Balance Trends The fund balance has decreased during recent years because the Fair’s expenditures have exceeded its revenue. Prior to 2011, the Fair Fund received non‐Fair related revenue such as the venue rental revenue and an annual transfer of General Fund. Beginning in fiscal year 2011, the Board chose to account for the venue rental revenue in the Open Space Fund, and to discontinue the annual General Fund transfer. During 2013, the Board approved a one‐time transfer of $80,000 General Fund to the Fair Fund to backfill the revenue shortfall until a long‐term solution is identified. As discussed earlier, the Open Spaces and Intergovernmental Relations Department and the other staff involved with planning the annual County fair have taken measures to make the Fair Fund more financially sustainable. The 2014 estimate as well as the 2015 budget reflects the more positive outlook for this fund.
Arapahoe County Fair Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Arapahoe County Recreation District Fund Capital Project Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
882,766 902,991Taxes 877,962 891,601887,168
302,776 157,041Intergovernmental 211,933 153,262147,938
84,179 69,317Fees & Charges 94,760 90,17969,685 ‐ ‐Investment Earnings 12,798 ‐12,109 ‐ ‐Other 74 ‐‐
1,269,721 1,129,3491,197,527 1,135,0421,116,901Total Revenues
Expenditures
269,012 199,526Salaries and Wages 250,353 290,930219,008 90,528 59,299Employee Benefits 75,358 80,35562,919 13,500 8,559Supplies 111 4,00085
673,099 755,422Services and Other 537,874 555,828519,820 120,000 43,726Capital Outlay ‐ 525,000‐ 6,355 6,359Central Services 3,685 7,5505,128
226,420 226,420Transfers 226,220 226,270225,970
1,398,914 1,299,3101,093,601 1,689,9331,032,931Total Expenditures
Annual Net Fund Balance Addition/(Use): 83,970 103,926 (129,193) (169,962) (554,891)
Cumulative Balance:
1,758,789 1,842,759 1,946,685 1,946,685 1,776,723
83,970 103,926 (129,193) (169,962) (554,891)
1,842,759 1,946,685 1,817,492 1,776,723 1,221,832
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
34,734 37,175 38,091 38,091 34,051Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
1,808,025 1,909,510 1,779,401 1,738,632 1,187,781
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0 200 400 600 800
1,000 1,200 1,400 1,600 1,800
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
96
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 97
Fund Description The Arapahoe County Recreation District Fund (ACRD) provides for operating, maintaining, and improving parks and trails within the District. The District is located between I‐25 and Smoky Hill Road and between I‐225 and the Arapahoe – Douglas County border. The Arapahoe County Board of County Commissioners serves as the Boards of Directors for the Recreation District, and it provides the authority for the District’s activities and expenditures. Revenue Trends Revenue sources for ACRD include real and personal property taxes, specific ownership taxes, intergovernmental agreements, and park user fees. The 2015 adopted budget anticipates that the ACRD mill levy (0.883 mills) will generate $891,601 property tax revenue for the Fund. The County receives specific ownership tax revenue when motor vehicles are registered, and a portion of the revenue is credited to the Recreation District Fund. The specific ownership tax revenue fluctuates according to the number of vehicles registered, which also reflects economic trends. The 2014 total estimated revenue for this fund is $1.1 million, and the 2015 adopted budget anticipates that the Fund’s total revenue will increase slightly by less than 1 percent. The intergovernmental revenue accounts for approximately 13.5 percent of the total revenue collected for the Recreation District Fund. The 2015 adopted budget includes intergovernmental revenue from the Parker Jordan Metro District (2.000 mills). Park and facility user fees comprise approximately 7.9 percent of the revenue and have been steadily increasing during recent years. Expenditure Trends The main expenditures for this fund include the day‐to‐day operating and maintenance costs for the various parks and trails within the Recreation District, as well as a debt service obligation. The Recreation District carries a debt service obligation in the form of lease purchase agreement for additional land purchased adjacent to the Arapahoe County Community Park for possible future expansion. This debt service will continue through 2027. Approximately 13.4 percent of the Fund’s 2015 appropriation is for this debt service obligation. The 2015 budget also includes $500,000 from the fund balance for further planning and development of the 17‐Mile House site, Cheyenne‐Arapaho Park, and the Quebec Way and the Long’s Pine Grove sites. Fund Balance Trends The fund balance will remain stable during the upcoming years, because costs have stabilized as the parks have become more established. Although the actual revenue and expenditures by year‐end 2015 may fluctuate from those in the adopted budget, it is likely that the Fund’s balance will remain sufficient to support the Recreation District’s appropriation for 2015 and future years.
Arapahoe County Recreation District Fund Capital Project Fund
Arapahoe County Fund Revenue and Expenditure Detail
Arapahoe County Water & Wastewater PID Fund Capital Project Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
8,204,446 8,276,528Taxes 7,884,839 8,255,2647,579,639
1,042,543 1,074,398Intergovernmental 1,057,602 1,042,5431,158,381
1,600 6Investment Earnings ‐ ‐9,544 ‐ 500Other 510 ‐60,787,720
9,248,589 9,351,4328,942,951 9,297,80769,535,283Total Revenues
Expenditures
9,076,601 9,072,327Services and Other 8,928,750 9,165,49970,232,227 14,498 14,498Capital Outlay 2,095,039 ‐1,440,463
9,091,099 9,086,82511,023,789 9,165,49971,672,690Total Expenditures
Annual Net Fund Balance Addition/(Use): (2,137,407) (2,080,838) 157,490 264,607 132,308
Cumulative Balance:
5,894,382 3,756,975 1,676,138 1,676,138 1,940,744
(2,137,407) (2,080,838) 157,490 264,607 132,308
3,756,975 1,676,138 1,833,628 1,940,744 2,073,052
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
1,200,000 1,200,000 1,200,000 1,200,000 1,200,000Restricted
2,556,975 476,138 633,628 740,744 873,052Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
10,000 20,000
30,000 40,000
50,000
60,000 70,000
80,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
98
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 99
Fund Description The Arapahoe County Water and Wastewater Public Improvement District (District) was formed in 2001 to provide capital infrastructure funding for the District located in the south central part of the County. The Board of County Commissioners serves as the ex officio Board of Directors. In November 2001, taxpayers within the District voted to authorize the issuance of up to $165,000,000 in general obligation bonds to be repaid by an annual mill levy. The District is authorized to use the bonds to finance constructions of facilities that will be managed by the District, and to provide water, wastewater, and storm water service. To date, a total of $157,414,975 in debt has been issued by the District. Revenue Trends
The majority of revenue collected for this fund is set by the property tax mill levy which can fluctuate year to year. The District sets the mill levy each year at a level necessary to produce the revenue required to ensure payment of the current bond obligations. The mill levy for 2015 was set at 22.950 mills and will provide approximately $7.7 million in revenue to be collected. Another revenue source for this fund is from the specific ownership tax which is levied on motor vehicle registrations within the County. This revenue is estimated to be approximately $525,000 for 2015. In 2015, the intergovernmental revenue line includes $1.0 million for the Build America Bonds rebate from the Federal government rather than netting it against the corresponding expenditure due to a change in accounting treatment of this rebate that has been reflected since the 2013 budget. Expenditure Trends In 2002, a general obligation bond of $63.9 million was issued for the construction of various water, sewer, and storm water facilities and for the refinancing of the District’s debt. The District had a loan agreement with the Colorado Water Resource and Power Development Authority, in 2005, for $26.3 million in bond proceeds to finance an expansion of the wastewater treatment plant and other smaller water and wastewater projects. During 2006, the District entered into a loan agreement for $16.1 million to finance improvements in drinking water facilities, also with the Colorado Water Resource and Power Development Authority. A general obligation bond of $56.1 million was issued from Build America Bonds to purchase water rights for the District in 2009. The purpose of this bond issue was to fund the purchase of water rights and water capacity in a pipeline for anticipated future water needs to support the District. In 2012, the 2002 general obligation bonds were refunded to take advantage of low interest rates and reduce debt service payments. The issue amount of the 2012 refunding bonds was $59.0 million. The 2015 budget includes approximately $9.0 million for expenses relating to debt service payments. Fund Balance Trends The fund balance trend fluctuates greatly as debt and capital projects are approved as necessities and priorities of the District are considered. The fund balance of the District is restricted for construction and subsequent year debt service expenditures. The changes in the fund balance are due to capital outlay for projects and ongoing debt service expenditures. Ongoing projects with unspent funds at the end of the year will be reappropriated into the subsequent budget year for future completion but this amount has declined as projects have been completed. Other Information For further detailed information regarding the outstanding principal, annual payments, and other aspects of the general obligation bonds, refer to the Debt Service Summary section.
Arapahoe County Water & Wastewater PID Fund Capital Project Fund
Arapahoe County Fund Revenue and Expenditure Detail
Arapahoe Law Enforcement Authority Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
5,439,765 5,520,729Taxes 5,163,593 5,521,7915,135,049
‐ (417)Licenses & Permits (241) ‐(278) 33,800 34,571Intergovernmental 46,524 33,80035,097
125,195 267,954Fees & Charges 276,898 125,195211,142 746,500 734,701Fines & Penalties 893,214 571,5001,001,469
‐ ‐Investment Earnings 61,011 ‐62,027 ‐ 6,331Other 290 ‐‐
6,345,260 6,563,8706,441,289 6,252,2866,444,506Total Revenues
Expenditures
4,120,126 4,280,700Salaries and Wages 4,197,747 4,165,9924,089,855 1,210,546 1,272,179Employee Benefits 1,143,101 1,233,2561,111,674 294,142 306,313Supplies 320,447 297,022334,427
568,918 332,024Services and Other 335,797 395,149526,019 580,425 602,962Central Services 581,642 574,657511,324 2,750 2,750Transfers 15,850 6,9663,950
6,776,907 6,796,9296,594,584 6,673,0426,577,248Total Expenditures
Annual Net Fund Balance Addition/(Use): (132,742) (153,296) (431,647) (233,060) (420,756)
Cumulative Balance:
8,425,840 8,293,098 8,139,802 8,139,802 7,906,742
(132,742) (153,296) (431,647) (233,060) (420,756)
8,293,098 8,139,802 7,708,155 7,906,742 7,485,986
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
178,324 177,861 190,358 190,358 187,569Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
8,114,774 7,961,941 7,517,797 7,716,384 7,298,417
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
100
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 101
Fund Description The Arapahoe Law Enforcement Authority (ALEA) is a special district that provides for law enforcement services for the unincorporated areas of the County. Therefore, only taxpayers living in the unincorporated portions of the County pay for these services. The Patrol Division that is not assigned to the City of Centennial is funded by the Authority’s budget. The remainder of the Sheriff's operating budget is included in the County’s General Fund. The County Sheriff is responsible for the administration of the Authority. The Board of County Commissioners governs the Authority, acting in the capacity of the Law Enforcement Authority Board of Directors. Since the Arapahoe Law Enforcement Authority does not comprise the entire County, a separate mill levy has been established for property in the district to fund services. Revenue Trends The Authority’s main revenue source is property taxes. The mill levy is set at 4.982 mills, which will yield approximately $5.1 million during 2014 and the anticipated revenue for 2015 is $5.2 million. Other revenue sources include specific ownership taxes imposed on motor vehicle registrations; fines and penalties collected for traffic violations or offenses; charges for services such as extra duty or contract services; and intergovernmental revenue for law enforcement related services. The Sheriff’s Office provides contract law enforcement services to some of the smaller towns in Arapahoe County via intergovernmental agreements, and this revenue is deposited in the ALEA Fund. The 2015 adopted budget for the ALEA Fund anticipates that total revenue collection will decrease by $312,000 in comparison to the year‐end estimate for 2014. This decrease is primarily because the revenue received from taxes and fees and charges was greater than anticipated in 2014. Expenditure Trends The ALEA Fund primarily funds the salaries, benefits, supplies, and services related to the 53.0 full‐time patrol officers who provide law enforcement services to unincorporated communities in Arapahoe County. The expenditures included in the 2015 adopted budget decreased by $0.1 million in comparison to the estimates for 2014 primarily due to charges related to overtime for extra duty revenue that occurred during 2014. Over the past few years, expenditures have outstripped the revenue collections and the result has been a drop in the fund balance from about $8.4 million to an estimated $7.9 million at the end of 2014. This is caused by the continuous increase in the expenses of the Law Enforcement Authority combined with the drop in the assessed value during the recession. Fund Balance Trends The 2015 adopted budget projects an estimated decrease of approximately $421,000 in fund balance. While the budget indicates a decline in fund balance, recent trends in revenues and expenditures indicate that a decline of this magnitude is unlikely to happen due to increased revenue collections. The County’s fund balance policy requires the ALEA to maintain a reserve of 1/6th of the current year’s adopted budget, or about $1.1 million. After considering this reserve, the remaining fund balance is about $6.4 million.
Arapahoe Law Enforcement Authority Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Arapahoe/Douglas Works! Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
11,583,805 8,613,022Intergovernmental 10,182,843 12,107,3219,658,330
67,000 122,943Fees & Charges 123,023 70,00041,897 72,216 8,730Internal Charges 11,996 15,00011,495 131,000 122,660Other 191,718 174,000128,025
11,854,021 8,867,35510,509,580 12,366,3219,839,746Total Revenues
Expenditures
4,122,986 4,014,016Salaries and Wages 3,889,048 4,311,7203,524,052 1,350,356 1,180,702Employee Benefits 1,042,815 1,405,470938,019 194,559 177,758Supplies 150,835 192,384282,920
4,936,080 3,063,454Services and Other 4,782,344 5,152,6414,625,804 452,950 324,252Community Programs 487,970 452,950441,173 789,740 107,173Central Services 156,568 845,95627,778 7,350 ‐Transfers ‐ 5,200‐
11,854,021 8,867,35510,509,580 12,366,3219,839,746Total Expenditures
Annual Net Fund Balance Addition/(Use): ‐ ‐ ‐ ‐ ‐
Cumulative Balance:
‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
102
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 103
Fund Description This fund is used by the Arapahoe/Douglas Works! Division of the Community Resources Department. The revenue in this fund originates as Federal funds, with the State acting as a pass‐through agency. The Federal funds sources include the Workforce Investment Act (WIA), Temporary Assistance to Needy Families program, the Wagner Peyser Act and the Employment First Act. The purpose of this fund is to provide services to adults and youth wishing to enter the labor market. Services include basic and occupational skill assessments, workshops, tuition reimbursement for training, bus passes, career counseling and job placement. Arapahoe/Douglas Works! also partners with community based organizations, educational institutions and the business community to act as a bridge between job seekers and employers. Arapahoe/Douglas Works! provides services to both Arapahoe and Douglas counties. Revenue Trends The revenue in this fund is for the purpose of assisting those who are seeking jobs or training for jobs. Since the funding in this fund is Federal money, it is dependent on the allocation of the Federal government’s budget, and is affected by both cutbacks and additional distributions. The revenue for years 2009‐2013 included the additional Federal money for American Recovery and Reinvestment Act (ARRA) funding but this has declined as the economy improved. The budget for 2015 is set at just under $12.4 million, which is an increase of $512,000 from the 2014 amended budget and almost $1.9 million more than was collected in 2013. Expenditure Trends Expenditures are reimbursed from the State, which serves as a pass‐through agency for the Federal government. Approximately 45% of the total budget is for salaries and benefits, with other support costs for programs amounting to 10%. The remaining 45% goes for direct services to clients. The 2015 budget has increased slightly to $12.3 million. Expenditures for services to clients include skills assessment, basic and occupational skills development, training, workshops, career counseling, and job placement. It is anticipated that as Federal funding for these activities declines, due to sequestration and other Federal budget measures, the program expenditures will need to decline as well. Fund Balance Trends The expenditures in this fund are reimbursed by the revenue received from Federal government sources. Expenditures are offset by revenue, for a net of zero. There is no fund balance in this fund to be carried forward from year to year. Other Information The Federal funds are allocated on the Federal fiscal year of October to September. Since the County is on a calendar fiscal year (January to December), the 2015 budget reflects only a partial year of funding. Any anticipated additional funds will be brought to public hearing to increase the budget via supplemental appropriation.
Arapahoe/Douglas Works! Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Building Finance Corporation Fund Debt Service Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
50,000 92,249Investment Earnings 62,514 50,000111,072 1,600,000 1,596,342Internal Charges 1,591,390 1,600,0001,584,577 4,621,589 4,621,589Transfers 4,510,000 4,565,0004,622,000
5,000 5,000Other 43,412 ‐16
6,276,589 6,315,1806,207,316 6,215,0006,317,665Total Revenues
Expenditures
6,282,600 6,276,770Services and Other 6,258,435 6,263,2256,274,207 6,282,600 6,276,7706,258,435 6,263,2256,274,207Total Expenditures
Annual Net Fund Balance Addition/(Use): 43,458 (51,119) (6,011) 38,411 (48,225)
Cumulative Balance:
1,706,001 1,749,459 1,698,340 1,698,340 1,736,751
43,458 (51,119) (6,011) 38,411 (48,225)
1,749,459 1,698,340 1,692,329 1,736,751 1,688,526
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
1,576,000 1,576,000 1,576,000 1,576,000 1,576,000Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
173,459 122,340 116,329 160,751 112,526
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
6,140 6,160 6,180 6,200 6,220 6,240 6,260 6,280 6,300 6,320 6,340
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
104
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 105
Fund Description This fund was created to account for the transactions related to the Arapahoe County Building Finance Corporation (ACBFC) as a not‐for‐profit corporation that issues certificates of participation (COPs) for the purpose of funding the construction of facilities that are leased to Arapahoe County Government. The ACBFC receives revenues from the County in the form of capital lease payments and, in turn, pays the associated principal and interest related to the COPs. The Arapahoe County Board of Commissioners annually appoints the Board of Directors for the ACBFC. Revenue Trends The largest revenue for this fund is from a General Fund transfer for the lease purchase payments for County facilities and has remained fairly constant in the past few years. In the 2015 budget, $4.6 million is budgeted as a transfer from the General Fund. In an effort to reduce the existing debt obligations of the Arapahoe County Public Airport Authority, the ACBFC purchased airport runways and, in turn, the land is then leased back to the Airport Authority at a rate equal to the lease payment of the COPs, which is secured by the Arapahoe County Justice Center. The annual revenue received for this lease is approximately $1.6 million, with repayment of the COPs ending in 2016. Other revenue consists of investment earnings which have been declining over the past few years as the fund balance has decreased. Expenditure Trends The 2015 budget provides for the scheduled principal and interest payments for the current obligations on the following facilities: the CentrePoint Plaza Building, the Sheriff/Coroner Administration Building and the Justice Center. There is approximately $6.3 million budgeted in 2015 for the debt service payments of this Corporation. The principal and interest payments for the CentrePoint Plaza and the Sheriff/Coroner Building are funded through transfers from the Arapahoe County General Fund. The expenditure trends have been relatively constant as no new COPs have been issued. Fund Balance Trends This fund has maintained a steady fund balance around $1.6 million since 2010. Prior to that, there was a drawdown of capitalized interest from the Sheriff Adminstration/CentrePoint Plaza COP issue and as other debt service issues were being paid off and debt reserves were no longer needed. The remaining fund balance is primarily for COP debt service reserve requirements for the County Justice Center. Other Information For further detailed information regarding the outstanding principal, annual payments, and other aspects of these certificates of participation, refer to the Debt Service Summary section.
Building Finance Corporation Fund Debt Service Fund
Arapahoe County Fund Revenue and Expenditure Detail
Building Maintenance Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
4,504 4,821Intergovernmental ‐ ‐‐ 1,800,000 1,800,000Transfers 1,800,000 1,800,0001,800,000
‐ 357Other ‐ ‐‐ 1,804,504 1,805,1781,800,000 1,800,0001,800,000Total Revenues
Expenditures
261,600 261,198Supplies 257,304 259,700279,442
1,916,920 1,407,245Services and Other 1,763,463 1,458,6891,275,035 ‐ ‐Capital Outlay 8,225 ‐‐
2,178,520 1,668,4432,028,992 1,718,3891,554,476Total Expenditures
Annual Net Fund Balance Addition/(Use): 245,524 (228,992) (374,016) 136,735 81,611
Cumulative Balance:
1,223,301 1,468,825 1,239,833 1,239,833 1,376,567
245,524 (228,992) (374,016) 136,735 81,611
1,468,825 1,239,833 865,817 1,376,567 1,458,178
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
1,468,825 1,239,833 865,817 1,376,567 1,458,178
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
500
1,000
1,500
2,000
2,500
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
106
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 107
Fund Description The Building Maintenance Fund was created in 2005 to facilitate County facility maintenance projects. In prior years, facility maintenance costs and projects were funded primarily out of the General Fund and the Capital Expenditure Fund. To supplement the amount of facility maintenance project funds, $2.6 million was transferred from 2006 revenues that would have been allocated to the Capital Expenditure Fund to the Building Maintenance Fund. The intent was that $1.8 million would be the beginning of a maintenance reserve in the new fund and $2.1 million would be an ongoing transfer of funds to the Building Maintenance Fund for new projects and preventative maintenance efforts. The use of the Building Maintenance Fund also permits greater flexibility in adjusting funding to changing maintenance priorities, as funds are easily moved between projects. Revenue Trends Revenue trends for this fund are relatively constant, as this fund is funded by annual transfers from the General Fund in the amount of $1.8 million. The transfer is approximately the amount of funds used for routine building maintenance and maintenance projects each year. The new Energy Performance audit that was approved in late 2014 should result in greater efficiencies for utility costs and maintenance expenses. Expenditure Trends This fund is budgeted much like the Capital Expenditure Fund with maintenance projects enumerated in similar fashion to capital improvement projects. Annual projects are submitted during the annual budget process in the form of a budget package and are ultimately approved during the budget process. This practice enables better management and monitoring of building maintenance expenditures. Funding for non‐personnel related routine maintenance activities are also budgeted in the Building Maintenance Fund and are broken out by maintenance facility location. The routine maintenance budget for 2015 is just under $1.4 million, which includes costs for all county facility locations. The 2015 project budget is about $336,000 and includes projects such as parking deck repairs to the Altura Plaza facility, a roof replacement for a shed at the Peoria Shop, a training room partition replacement at the Sheriff’s Office, and carpet replacement on the 3rd floor of CentrePoint. Fund Balance Trends In 2011, to conform to Governmental Accounting Standards Board (GASB) Statement 54, the County stopped reporting the Building Maintenance Fund as a separate special revenue fund in its financial statements. The fund balance was combined with the General Fund for accounting purposes, but is still reported separately in the budget process for planning and budgeting purposes. There was use of fund balance in 2013 of $228,992, but overall the fund balance has remained relatively unchanged over the past few years. If projects are ongoing at the end of the budget cycle, the remaining project balance is reappropriated into the subsequent year. Otherwise, projects are closed out and unspent balances remain in the fund balance as part of the facility maintenance reserve. The intention is to keep a fund reserve available in the case of an unforeseen or catastrophic event affecting the County. Other Information A complete list of Building Maintenance Fund projects for the 2015 budget is presented in the Capital Improvement Program section.
Building Maintenance Fund General Fund
Arapahoe County Fund Revenue and Expenditure Detail
Capital Expenditure Fund Capital Project Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
4,838,230 4,806,385Taxes 4,843,010 4,846,3434,802,342
‐ ‐Intergovernmental 84,156 ‐‐ ‐ 29,034Investment Earnings ‐ ‐18,842
11,003,364 11,003,364Transfers 4,612,539 ‐8,224,258
7,648,000 6,720,544Other 2,000 600,00065,495
23,489,594 22,559,3279,541,705 5,446,34313,110,937Total Revenues
Expenditures
‐ 139Supplies 882 ‐‐ 68,073 2,966,755Services and Other 226,505 67,96998,059
30,555,193 4,867,684Capital Outlay 14,198,126 4,128,3744,398,656 3,083,334 3,083,334Transfers 4,000,000 1,250,0004,000,000
33,706,600 10,917,91118,425,513 5,446,3438,496,715Total Expenditures
Annual Net Fund Balance Addition/(Use): 4,614,222 (8,883,808) (10,217,006) 11,641,416 ‐
Cumulative Balance:
15,220,366 19,834,588 10,950,779 10,950,779 22,592,196
4,614,222 (8,883,808) (10,217,006) 11,641,416 ‐
19,834,588 10,950,779 733,773 22,592,196 22,592,196
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted 19,834,588 10,950,779 733,773 22,592,196 22,592,196Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
5,000 10,000
15,000 20,000
25,000
30,000 35,000
40,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
108
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 109
Fund Description The Capital Expenditure Fund is used to account for capital projects over $50,000, such as the construction of or improvements to facilities. Funds for large capital road, drainage, or infrastructure projects are transferred from this fund to the Infrastructure Fund where they are tracked and managed. The Capital Improvement Program (CIP) identifies projects and the funds available to accommodate the capital needs of the County. The CIP committee considers the goals and priorities of the County and develops a five‐year capital plan from department and elected office submissions. The CIP Committee then submits its recommendations to the Executive Budget Committee (EBC) and the Board of County Commissioners for further review. The Board of County Commissioners adopts the first year of the five‐year capital improvement plan, which becomes the current year budget. The 2015 budget includes funding for capital outlays for facilities, technology, and transportation projects. Revenue Trends The Capital Expenditure Fund has fairly steady property tax revenue due to adjustments to the mill levy allocation each year in order to keep the revenue for this fund at about $4.5 million. The mill levy for this fund for the 2015 collection year is set at 0.612 mills. There is $4.5 million from property tax, $315,000 from specific ownership tax, and $600,000 from outside sources for a total 2015 capital budget of $5.45 million. In most years, the second largest contribution is a transfer from the General Fund. This year, the CIP Committee evaluated every project, including those pertaining to infrastructure, as a whole. Based on available funding, the size of the project, and timing the Committee recommended projects that would be able to be funded within the current property tax revenue. The result was that a transfer from the General Fund was not necessary. Thus, there is an irregular revenue trend that exists from year to year for this fund based on the funded approval of projects and the amount of tax revenue and any corresponding transfer. Expenditure Trends The annual expenditure budget for the Capital Expenditure Fund depends solely on that amount of revenue received from property taxes and specific ownership tax or any other fund transfers. Projects that are not able to be completed within the current budget year will have the remaining balance reappropriated to the following year for completion. This reappropriation adds to the adopted budget and results in a much higher amended budget. The 2015 expenditure budget is $5.4 million for various projects that include $2.2 million for county facility projects, $1.3 million for Sherriff’s Office and public safety projects, $1.3 million for county roads and streets infrastructure, and $695,185 for technology and communication projects. Funds that have been budgeted but are unspent at the end of a fiscal year are reappropriated, or carried forward, to the following year. It is anticipated that $22.7 million of the unspent 2014 budget will be reappropriated to 2015. There are two major projects that were approved during the latter part of 2014 that will cary forward into 2015; the energy performance contract projects at $7.5 million, and the County Fairgrounds expansion at $6.3 million. A complete list of these projects is listed in Table IV in Capital Improvement section. Fund Balance Trends The fund balance of this fund appears larger until the budget is amended in the following year, as projects that are ongoing at the end of the budget year will have their available funding reappropriated into the subsequent budget year. Thus, the fund balance trends vary from year to year as amounts transferred from the General Fund change to reflect the county’s needs and priorities. Other Information A complete listing of CIP projects for the 2015 budget is presented in the Capital Improvement Program section.
Capital Expenditure Fund Capital Project Fund
Arapahoe County Fund Revenue and Expenditure Detail
Cash In Lieu Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
55,000 265,049Fees & Charges 90,906 55,00052,827 55,000 265,04990,906 55,00052,827Total Revenues
Expenditures
577,095 ‐Services and Other ‐ ‐‐ 577,095 ‐‐ ‐‐Total Expenditures
Annual Net Fund Balance Addition/(Use): 52,827 90,906 (522,095) 265,049 55,000
Cumulative Balance:
433,362 486,189 577,095 577,095 842,144
52,827 90,906 (522,095) 265,049 55,000
486,189 577,095 55,000 842,144 897,144
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
486,189 577,095 55,000 842,144 897,144Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
100
200
300
400
500
600
700
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
110
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 111
Fund Description The Cash In Lieu Fund is structured pursuant to Colorado State statute (Section 30‐28‐133 (4), C.R.S.) and Arapahoe County subdivision regulations. State statute requires subdivisions of residentially zoned land to provide public land dedicated to the County for parks and other public purposes. Each land subdivider must provide to the County a minimum of 10.0 percent of the total gross acreage of the subdivision, or a sum of money equal to a minimum of 10.0 percent of the current market value of the total zoned (but unimproved) land, or a combination of land or money equal to the 10.0 percent requirement. This fund receives the monetary component of this option. A monetary dedication must be equal to the value of land that would have otherwise been dedicated, based on the population generated by the development. The funds in the Cash In Lieu Fund are separated by regions of the dedication and may only be used for public improvements. For example, funds that are paid within the western region of the County may not be expended for public purposes in the eastern region of the County and vice versa. The Board of County Commissioners appoints the Cash In Lieu Committee, which oversees and approves expenditures from this fund. Revenue Trends Revenues received in this fund are sporadic and therefore are not budgeted. The dedications of cash in place of land are based on residential developments and are influenced the availability of land within the subdivision. The fund’s revenue increases during periods of greater demand for development, and conversely the revenue typically decreases when the demand for residential real estate decreases. Expenditure Trends Expenditures from this fund are approved by the Cash In Lieu Committee and the Board of County Commissioners, and must adhere to guidelines as determined by the subdivider and State statute. Third parties may submit applications to the County for the use of cash in lieu funds to benefit parks or for similar public purposes. There have not been expenditures from this fund during recent years. The unspent balance of the Cash In Lieu Fund is reappropriated for the subsequent year as a part of the annual budget process. Fund Balance Trends The beginning fund balance for fiscal year 2015 is $842,144. The fund balance is gradually increasing based on the amount of money credited to the fund during each year. The annual revenue and fund balance remain in the Fund until requested and approved for project and development use.
Cash In Lieu Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Central Services Fund Internal Service Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
‐ 186,470Investment Earnings 26,027 ‐108,509 5,777,354 5,102,057Internal Charges 4,787,856 4,177,8674,910,015 939,827 939,827Transfers 640,591 1,021,945331,472
‐ 439,662Other 464,672 ‐705,643 6,717,181 6,668,0165,919,146 5,199,8126,055,639Total Revenues
Expenditures
1,360,000 1,465,504Supplies 1,421,257 1,360,0001,277,177
167 ‐Services and Other ‐ ‐75,797 10,180,216 4,221,360Capital Outlay 3,732,722 4,508,8683,948,984
603,422 603,422Transfers ‐ ‐1,115,931 12,143,805 6,290,2855,153,979 5,868,8686,417,889Total Expenditures
Annual Net Fund Balance Addition/(Use): (362,250) 765,167 (5,426,624) 377,730 (669,056)
Cumulative Balance:
18,519,870 18,157,620 18,922,787 18,922,787 19,300,517
(362,250) 765,167 (5,426,624) 377,730 (669,056)
18,157,620 18,922,787 13,496,163 19,300,517 18,631,461
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted 226,667 226,667 226,667 226,667 226,667Committed
Assigned
Unassigned Fund Balance
17,930,953 18,696,120 13,269,496 19,073,850 18,404,794
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
112
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 113
Fund Description The Central Services Fund is set up as the financial mechanism to purchase and replace most of the County’s fixed assets. Fixed assets are defined as equipment, vehicles, furniture, computer equipment and software with a purchase price of $5,000 or more. During the annual budget process, departments request the purchase or replacement of fixed assets, and once approved they become authorized for purchase. All fixed asset purchases are budgeted and processed through the Central Services Fund and these assets become the property of the Central Services Fund. The assets are then leased back to individual departments at a rate based on the asset’s useful life which is determined during the budget process. The lease payments made by departments are revenues to the Central Services Fund and become available to departments as their assets reach the end of their useful life and need to be replaced. The accumulated lease payments pay for the replacement of the fixed asset. Also included within this fund is the accounting for inventory items such as uniforms, materials, and bulk fuel. Revenue Trends The largest source of revenue for this fund is the intergovernmental lease payments, also known as intergovernmental rent (IG Rents) that departments pay to this fund on a monthly basis for fixed assets such as vehicles, equipment, etc. The 2015 adopted budget is $5.2 million which is lower than 2014 due to a reconfiguration of how new fixed assets are budgeted for their first year of IG Rents. IG Rent payments are charged over the calculated useful life of an asset, which is predetermined following the county’s accounting standards and policies. Transfers received from departments purchasing new fixed assets are also included as revenue, as these funds are ultimately used for the initial purchase of the fixed asset. In 2014, the County received $502,962 in auction proceeds from the sale of fixed assets, mostly from the sale of fully depreciated or retired assets. These funds are used to offset the replacement costs for similar assets purchased as the intergovernmental rent charges are based on acquisition cost, not replacement cost. The revenue trend shows the fund relatively stable as the cycle for intergovernmental rents is staggered in concert with the replacement of assets. As older assets are replaced, the newer assets purchased provide for ongoing lease revenue from year to year. Expenditure Trends The total amount of fixed asset purchases in the adopted 2015 budget is just under $5.9 million. Of this total, $669,280 is slated for computer equipment and capital software, another $2.2 million is for vehicles and $1.6 million for equipment. There are several pieces of heavy duty equipment for the Road and Bridge Division of Public Works that is slated to be replaced during 2015 that make up $1.59 million of the $1.6 million budgeted for equipment. It is estimated that just over $5.4 million in unspent fixed asset purchases will be reappropriated from 2014 to the 2015 budget year. This includes a large amount for previously budgeted but yet to be purchased voting machines. In addition, there is $1.4 million budgeted for expenditures for inventoried items such as fuel, uniforms, and materials. Fund Balance Trends Over the past several years the fund balance has averaged $18.7 million. The fund balance contains assets that have yet to be purchased and that are carried over into the following budget year until the asset is purchased. An ongoing balance of intergovernmental rents is accumulated for eventual use to replace fixed assets that reach the end of their useful life and need to be replaced.
Central Services Fund Internal Service Fund
Arapahoe County Fund Revenue and Expenditure Detail
Communications Network Replacement Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
‐ (250)Licenses & Permits ‐ ‐(2,100) 59,150 68,975Intergovernmental 56,425 59,15069,700
20,725 20,725Transfers 32,950 24,00032,950
‐ 6,844Other 66,330 ‐‐ 79,875 96,294155,705 83,150100,550Total Revenues
Expenditures
375,332 37,757Services and Other 39,067 83,15052,361 ‐ ‐Capital Outlay 11,700 ‐113,275 ‐ ‐Transfers 150,000 ‐‐
375,332 37,757200,767 83,150165,636Total Expenditures
Annual Net Fund Balance Addition/(Use): (65,086) (45,062) (295,457) 58,537 ‐
Cumulative Balance:
405,606 340,520 295,458 295,458 353,995
(65,086) (45,062) (295,457) 58,537 ‐
340,520 295,458 1 353,995 353,995
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted 340,520 295,458 1 353,995 353,995Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
50 100
150 200
250
300 350
400
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
114
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 115
Fund Description The Communications Network System Replacement Fund (CNSR) was established in 1994 by an intergovernmental agreement with the City of Greenwood Village. The fund’s purpose is to provide for the maintenance and replacement of the County’s radio communication system. This communication system serves the majority of the law enforcement agencies within Arapahoe County, including municipal fire and public works departments and three school districts. Each participating agency annually contributes $25 per radio in order to provide ongoing maintenance for the system. Revenue Trends This fund’s revenue has remained constant during recent years because the amount is based on each agency’s number of radios. This number remains relatively consistent from year to year. Several governmental entities outside of the County have joined Arapahoe County’s efforts in the interest of promoting telecommunications interoperability. The contributions from these external agencies are the fund’s greatest source of revenue, and the 2015 adopted budget includes $59,150 revenue from these entities. The County transfers its contribution to the CNSR Fund from the departments that use the radios, at the annual rate of $25 per radio. The 2015 adopted budget transfers $17,875 from the General Fund, $3,200 from the Road and Bridge Fund, and $2,925 from the Law Enforcement Authority Fund. The total amount of County funds transferred to the Communications Network Replacement Fund for the 2015 adopted budget is $24,000. This amount is more than what was transferred during 2014 as the number of radios has increased. Expenditure Trends The expenditures for the Communication Network System Replacement Fund fluctuate because radio network components are replaced at different time intervals. During 2014, the Fund’s estimated expenditures are projected to be $37,757 to replace radios and associated equipment. The 2015 adopted budget’s expenditures increase from the 2014 estimated expenditures to $83,150. The fees and transfers received by this fund may only be applied toward the maintenance and replacement costs for each radio. Fund Balance Trends The unspent balance of this fund is reappropriated for the following fiscal year to replace radios and other components of the communication system. During 2014, the estimated expenditures will be $58,537 less than the Fund’s revenue, resulting in an anticipated year‐end fund balance of approximately $354,000.
Communications Network Replacement Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Community Development Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
3,827,821 1,699,873Intergovernmental 1,575,488 3,762,7532,177,486
‐ 1,116Investment Earnings 788 ‐‐ 30,000 30,000Transfers 30,000 30,00030,000
8,140 316,022Other 73,558 ‐44,505
3,865,961 2,047,0111,679,834 3,792,7532,251,991Total Revenues
Expenditures
195,945 162,358Salaries and Wages 153,370 223,620149,039 57,917 46,803Employee Benefits 36,248 71,27434,575 12,150 3,677Supplies 6,305 12,1509,590
3,563,528 1,807,147Services and Other 1,439,217 3,448,6642,008,004 24,000 15,494Community Programs 31,543 24,00034,562 12,421 11,532Central Services 13,152 13,04516,222
3,865,961 2,047,0111,679,834 3,792,7532,251,991Total Expenditures
Annual Net Fund Balance Addition/(Use): ‐ ‐ ‐ ‐ ‐
Cumulative Balance:
‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0 500
1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
116
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 117
Fund Description The Community Development Fund is comprised of two federally funded programs, the Community Development Block Grant (CDBG) and the HOME Investment Partnership Program. Each federal program provides grant funds annually to entitled cities and counties on a formula basis. Arapahoe County acts as a pass‐through agent and monitor of federal funds. The Fund also includes the CDBG grant allocation for the City of Centennial as Arapahoe County currently administers their allocation. The County sub‐grants the CDBG grant allocation to partner cities and non‐profits to complete a wide range of community development projects directed toward revitalizing neighborhoods, economic development, providing decent affordable housing, improving community facilities, and services for low‐ and moderate‐income citizens of Arapahoe County. Projects are approved each grant year through an application process. Most projects are completed within the same grant year with a few allowable exceptions for larger multi‐year projects. Prior year CDBG allocations cannot exceed the current year’s grant by more than 150%. The County also sub‐grants the HOME grant allocation to housing partners, often local non‐profit groups or Community Housing Development Organizations (CHDOs) to complete a wide range of activities that build, buy, and/or rehabilitate affordable housing for rent or homeownership for low‐ and moderate‐income persons within Arapahoe County. The majority of HOME projects are multi‐year projects. Funds from the HOME grant must be committed to a project within two years of the grant award year, and expended within five years, as per federal requirements. Revenue Trends With the exception of $30,000, all of the revenue is federal funding. The $30,000 is a transfer from the General Fund for administrative expenses not funded by CDBG, such as oversight of the Arapahoe County Housing Authority (ArCHA) Section 8 voucher program, assignments to serve on housing subcommittees and community mental health committees, and administrative services costs such as answering telephone inquiries regarding eligibility. The $30,000 represents less than 1% of the adopted 2015 budget. The total 2015 budget is a 2% decrease from the 2014 amended budget. HOME revenue increased by $88,388 or 5%, but was offset by decreases in CDBG funds of $135,935 and the Administration Grant of $17,521. Projects are approved by grant year and can be carried forward or span multiple years. The budget contains unspent grant funds that had been received and carried forward from prior years for ongoing projects, and unspent 2014 funds will be carried forward to the 2015 budget. The average spent each year over the last 3 years is $1.9 million. The funding varies from year to year depending upon which projects are completed each year. The federal government‘s decisions will determine future funding amounts, including possible sequestration. Expenditure Trends The Housing and Community Development Division of Community Resources administers the grants in this fund. In the 2015 budget, only 7.8% is budgeted for salaries, benefits and related support costs, while the remaining 92.2% is for direct client community program expenditures. The 2015 budget is an increase of $1.7 million from the 2014 estimated budget. As mentioned above, many projects are multi‐year, and are carried over into the following year’s budget. Fund Balance Trends Expenditures are offset by revenue, for a net of zero, so there is no fund balance in this fund to be carried forward from year to year.
Community Development Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Conservation Trust Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
500,000 606,114Intergovernmental 667,655 600,000610,906
‐ ‐Investment Earnings 5,134 ‐3,597 500,000 606,114672,789 600,000614,503Total Revenues
Expenditures
‐ ‐Services and Other 90,617 ‐‐ 607,432 197,344Capital Outlay ‐ ‐‐ 585,948 585,948Transfers 573,071 559,900381,366
1,193,380 783,292663,688 559,900381,366Total Expenditures
Annual Net Fund Balance Addition/(Use): 233,137 9,101 (693,380) (177,178) 40,100
Cumulative Balance:
651,972 885,109 894,210 894,210 717,032
233,137 9,101 (693,380) (177,178) 40,100
885,109 894,210 200,830 717,032 757,132
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
885,109 894,210 200,830 717,032 757,132Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
200
400
600
800
1,000
1,200
1,400
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
118
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 119
Fund Description The Colorado State Constitution requires that the State lottery distribute 40.0 percent of its net lottery proceeds directly to local governments for the purposes of acquiring and maintaining parks, recreational facilities, and open space. The State distributes the money on a per‐capita basis, and this fund receives Arapahoe County’s portion of the funds. The Board of County Commissioners may choose how to expend these funds as long as the purpose(s) adhere to the State’s statutory requirements. Revenue Trends The State of Colorado distributes the proceeds from the State lottery to counties, municipalities, and other recreation districts based on a funding formula that includes population estimates. During fiscal year 2014, the County is estimated to receive $606,114 from the State for this purpose. This amount is a 9.9 percent decrease in comparison to the actual revenue received during 2013. The 2015 adopted budget anticipates $600,000 in revenue for this fund. The amount allocated to the County depends on the total proceeds generated by the Colorado State lottery, the size of the County’s population, the size of the County’s population relative to the remainder of the State, and other statutory requirements. Expenditure Trends Since 2011, the County has transferred $2.0 million from the Conservation Trust Fund for expenditures associated with the development of the Arapahoe County Fairgrounds facility. Specifically, the County has transferred $299,170 annually for capital lease debt service payments related to the fairgrounds construction, and $82,196 to acquire water at the fairgrounds. The 2015 adopted budget includes an appropriation of $299,170 to continue payments towards the Fairgrounds’ capital debt. Fund Balance Trends The Conservation Trust Fund’s estimated beginning fund balance for 2015 is $717,032. The 2015 adopted budget offsets anticipated revenue of $600,000 with $559,900 expenditures, and these initial estimates would increase the fund balance by an additional $40,100.
Conservation Trust Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Contingent & Emergency Reserve Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
‐ ‐Taxes ‐ ‐‐ ‐ ‐‐ ‐‐Total Revenues
Expenditures
‐ ‐Services and Other ‐ ‐109,641 ‐ ‐‐ ‐109,641Total Expenditures
Annual Net Fund Balance Addition/(Use): (109,641) ‐ ‐ ‐ ‐
Cumulative Balance:
713,106 603,465 603,465 603,465 603,465
(109,641) ‐ ‐ ‐ ‐ 603,465 603,465 603,465 603,465 603,465
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted 603,465 603,465 603,465 603,465 603,465Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
20
40
60
80
100
120
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
120
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 121
Fund Description As a financial protection to the County, the Board of County Commissioners established a contingency fund at the beginning of the 1983 fiscal year. The contingency procedures are defined in section 29‐1‐111, Colorado Revised Statutes, as amended. At the time this fund was created, use of the funds could only be authorized for (1) an Act of God; (2) a public enemy; or (3) something that could not have been reasonably foreseen at the time of the adoption of the budget. The expenditure resolution must be adopted by two‐thirds vote of the BOCC and must clearly define the “emergency” use of these funds. Revenue Trends This fund has no current revenue source. The initial appropriation of the fund was 0.187 mills, or $300,000 when this fund was established in 1983. The mill levy was maintained until this fund had accrued a fund balance of about $900,000, at which time the amount was deemed sufficient to cover any unforeseen emergencies, and the mill levy was discontinued. Expenditure Trends Due to the nature of this fund, there have been no expenditures since 2012. The entire fund balance is appropriated each year as committed fund balance if there are no expenditures during the fiscal year. Expenditures would have to be authorized by the Board of County Commissioners, and repairing damage caused by a severe hail storm during 2012 was the most recent use of moneys from the Contingent Fund. Fund Balance Trends The entire fund balance is appropriated each year, but reverts to committed fund balance if there are no expenditures. The fund balance has remained the same amount for the last ten years, and is expected to remain the same for 2015.
Contingent & Emergency Reserve Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Developmental Disability Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
7,455,175 7,453,979Taxes 7,290,112 7,454,3687,219,567
‐ 391Intergovernmental 393 ‐393 7,455,175 7,454,3707,290,505 7,454,3687,219,960Total Revenues
Expenditures
7,455,175 7,454,370Services and Other 7,290,505 7,454,3687,219,960 7,455,175 7,454,3707,290,505 7,454,3687,219,960Total Expenditures
Annual Net Fund Balance Addition/(Use): ‐ ‐ ‐ ‐ ‐
Cumulative Balance:
‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
7,100
7,150 7,200
7,250 7,300
7,350
7,400 7,450
7,500
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
122
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 123
Fund Description On November 6, 2001, the voters in Arapahoe County approved a ballot measure establishing a new 1.000 mill levy to purchase services for residents of Arapahoe County with developmental disabilities. This 1.000 mill levy is exempt from other County mill levy and revenue limitations. The County subsequently contracted with Developmental Pathways Inc., a Colorado state registered Community Centered Board, to provide services to citizens with developmental disabilities. The County Finance Department distributes funds collected by this levy to Developmental Pathways Inc. for the purposes outlined in the ballot issue. Revenue Trends The revenue budget is adopted using the anticipated property tax revenue received from the 1.000 mill levy. Revenues have averaged between $7.2 million and $7.5 million per year for the past handful of years. The economic downturn contributed to a decline in assessed property values, causing the mill levy revenue dedicated for this purpose to decrease near $7.2 million for 2012 and 2013. The 2015 budget assumes that the revenue will remain flat from 2014. The amount of revenue generated by the 1.000 mill levy is determined by the County’s property tax assessments, which are beginning to come back after the decline of the last few years. Expenditure Trends The Developmental Disability Fund’s expenditures are determined by its annual revenue collection, because the County’s intent is to distribute all of the revenue collected from the 1.000 mill levy during that fiscal year. Prior to 2010 the Fund’s expenditures increased by a small amount every year. In subsequent years, they declined in correlation with the decrease in the assessed value and annual mill levy revenue. The 2015 adopted budget anticipates that expenditures will remain flat compared to the amended 2014 budget. Fund Balance Trends All of the revenue collected is distributed during the same fiscal year of that collection, for a net of zero, so there is no fund balance in this fund to be carried forward from year to year.
Developmental Disability Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Electronic Filing Technology Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
132,099 115,540Intergovernmental 147,993 132,099143,625
132,099 115,540147,993 132,099143,625Total Revenues
Expenditures
429,120 99,858Services and Other 139,412 ‐131,455 135,100 ‐Capital Outlay ‐ 132,099‐ 564,220 99,858139,412 132,099131,455Total Expenditures
Annual Net Fund Balance Addition/(Use): 12,170 8,581 (432,121) 15,682 ‐
Cumulative Balance:
411,369 423,539 432,120 432,120 447,801
12,170 8,581 (432,121) 15,682 ‐
423,539 432,120 (1) 447,801 447,801
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
423,539 432,120 ‐ 447,801 447,801Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ (1) ‐ ‐
Trends in Fund Revenue and Expenditure
0
100
200
300
400
500
600
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
124
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 125
Fund Description This fund was created for the revenue received from the Clerk and Recorder’s Office collection a $1 surcharge for electronically filed documents. Certain filings are exempt from the surcharge, such as documents related to mortgages for mobile homes or an encumbrance on a motor vehicle title. Any document filed on behalf of a county government is also exempt from the surcharge. The revenue is only to be used to subsidize the cost of the electronic filing system or to improve the document management system for paper filings. Any unexpended revenue remains in the Fund and may be appropriated in subsequent years. Revenue Trends As the economy recovered slightly so did the revenue for this Fund. Conversely, as the economy has slowed down a bit the revenue followed suit and has decreased from what was budgeted for 2014. The number of documents filed for new construction and development purposes. Revenue had remained slightly level for the last couple of years with an expected decrease for 2014. The 2015 adopted budget’s revenue for this fund is $132,099, because the forecasted revenue factored in the amount collected during prior years. It is possible that the fund could receive a greater amount of revenue during 2015 than is included in the adopted budget. Expenditure Trends The Electronic Filing Technology Fund’s expenditures are for acquiring and maintaining technology to electronically record and store documents. This includes the ongoing maintenance of digital document conversion software, as well as the costs for document conversion services. This fund has its entire unused fund balance reappropriated each year. This explains the variance between the 2014 amended budget and the 2014 estimate. The estimated remaining balance of appropriated expenditures for 2014 ($464,362) will be reappropriated to the 2015 budget. Fund Balance Trends Generally the revenue exceeds expenditures annually and results in an addition to the fund balance. There is an estimated $15,682 to be added for 2014 year‐end. The projected addition to fund balance will bring the balance up to $447,801 which would then be reappropriated to the 2015 budget. The fund balance has remained fairly level and there are no indications that it will significantly change anytime in the near future.
Electronic Filing Technology Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Employee Flex Benefit Plan Fund Internal Service Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
938,000 598,990Internal Charges 869,312 888,900930,800 30,000 30,000Transfers 30,000 30,00030,000
968,000 628,990899,312 918,900960,800Total Revenues
Expenditures
1,028,000 802,605Services and Other 819,558 918,900956,351 1,028,000 802,605819,558 918,900956,351Total Expenditures
Annual Net Fund Balance Addition/(Use): 4,449 79,754 (60,000) (173,614) ‐
Cumulative Balance:
109,697 114,146 193,900 193,900 20,285
4,449 79,754 (60,000) (173,614) ‐
114,146 193,900 133,900 20,285 20,285
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
114,146 193,900 133,900 20,285 20,285
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
200
400
600
800
1,000
1,200
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
126
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 127
Fund Description The County has two flexible benefit programs: medical and dependent care. Employees can enroll in either flexible benefit program or both. The monthly amount of their election is deducted from their paycheck, and is then transferred as revenue to this fund. The employee is responsible for submitting a claim form to the third party administrator, who processes the reimbursement requests up to the amount of their annual election. Employees can either submit a paper claim form for reimbursement, or use the debit card to directly pay for allowable expenditures. When the flex benefit debit card program was started in 2006, it made it easier for the employee to use their flex benefit account, without having to file a paper claim. The County pays for the administrative cost of handling the claims via a budget transfer from the General Fund. Revenue Trends The budget for 2015 consists of $888,900 in payroll deductions from employees and a $30,000 transfer from the General Fund to cover administrative fees. Enrollment in the medical part of this program has continued to increase over the last several years due to changes in the medical plans offered by the County and the increase in co‐pays. It is expected that participation will continue to increase in the future in both plans due to rising costs of medical and dependent care. The annual budget is adopted at about the same time as open enrollment, so it is hard to predict the amount that enrollees will elect for the next year. Since enrollees are allowed to request reimbursement up to the amount of their annual election, it occasionally happens that reimbursements exceed the amount of the employee’s deduction if that employee leaves the County prior to the end of the year. More common is that employees do not request their entire amount, in which case the amount not reimbursed remains in the fund and adds to the fund balance. Expenditure Trends Allowable expenditures eligible for reimbursement to the employee are dependent care expenses or medical expenses, depending on which plan the employee has elected to participate in. Allowable medical expenses include co‐pays, dental expenses, hospital charges, prescriptions, and vision care including glasses or contacts. The budget for Administrative fees has stayed the same at $30,000. As in past years, some employees do not request their entire annual election, so any unused amount is added to fund balance. Those amounts cannot be rolled over into the next plan year and are not available for reimbursement after the cutoff date which is the last day of February. The estimated 2014 expenditures will probably be slightly higher, as employees can continue to submit claims for reimbursement until February 28, 2015. Any unclaimed amounts more than offset the few employees who left the County prior to the end of the year and were reimbursed more than their deduction to date. The forecast is that participation will continue to increase and that increased participation may result in higher administrative fees. Fund Balance Trends The fund balance includes employee payroll deductions from prior years who did not request their entire reimbursement. The fund balance is usually fairly low for this fund, but has gradually increased due to the employees not requesting all their reimbursement. The fund balance may decrease if many employees are paid in excess of their deduction, which does not happen often, or if there is a sizeable increase in enrollment or administrative fees.
Employee Flex Benefit Plan Fund Internal Service Fund
Arapahoe County Fund Revenue and Expenditure Detail
Forfeited Property Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
106,924 53,994Fines & Penalties 111,551 ‐635,275 ‐ ‐Investment Earnings 4,105 ‐1,141
106,924 53,994115,656 ‐636,416Total Revenues
Expenditures
113,715 7,020Supplies 34,784 ‐‐ 528,955 39,179Services and Other 228,432 ‐4,530
‐ ‐Transfers 71,026 ‐‐ 642,670 46,199334,242 ‐4,530Total Expenditures
Annual Net Fund Balance Addition/(Use): 631,886 (218,586) (535,746) 7,795 ‐
Cumulative Balance:
122,446 754,332 535,745 535,745 543,540
631,886 (218,586) (535,746) 7,795 ‐
754,332 535,745 (1) 543,540 543,540
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
754,332 535,745 ‐ 543,540 543,540Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ (1) ‐ ‐
Trends in Fund Revenue and Expenditure
0
100
200
300
400
500
600
700
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
128
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 129
Fund Description The Forfeited Property Fund receives revenue due to criminal activity that causes property to be seized and forfeited to the Sheriff's Office. The administration of this fund is governed by State and federal law, as well as the County’s forfeited property expenditure policy. The Committee on the Disposition of Forfeited Property (Forfeiture Board) also oversees this fund, and its members include the District Attorney or his or her designee, the Sheriff or his designee, and a County Commissioner or a designee of the Board of County Commissioners. This Committee must approve any expenditure from the Forfeited Property Fund. The Fund’s unspent balance is reappropriated for the following fiscal year. Revenue Trends The amount of forfeited property revenue fluctuates and is unknown at the time that the Board of County Commissioners adopts the annual budget. Therefore, the original adopted budget doesn’t include an appropriation for this fund. Most revenue that is received by the Fund is distributed by local, state, and federal agencies. As the Fund receives actual revenue, the funds are recognized and appropriated through the supplemental budget amendment process during the quarterly budget review. The estimated revenue for fiscal year 2014 is $54,000 but the fund has received over $800,000 since 2012. Expenditure Trends All expenditures from this fund must be approved by the Forfeiture Board. In April of 2011, the Forfeiture Committee appropriated the $436,000 collected from the South Metro Drug Task Force to the Englewood Police and Littleton Police Departments to fund two officers for a two year exclusive assignment with the South Metro Drug Task Force. Estimated expenditures during fiscal year 2014 are $46,000, which is a significant decrease from fiscal year 2013 and will be used to purchase items and equipment for the Sheriff’s Office. Fund Balance Trends The fund balance trends are unpredictable, because revenue and expenditures vary greatly from year to year. The estimated ending fund balance for fiscal year 2014 is $544,000. The ending fund balance of this fund will be reappropriated into the subsequent budget year as all funds unspent at the end of the year will be used for future authorized expenditures.
Forfeited Property Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Grant Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
11,953,255 9,125,223Intergovernmental 9,554,694 11,098,0759,930,636
175,000 71,937Fees & Charges 64,292 175,000161,326 146 ‐Investment Earnings 1,019 ‐‐
238,449 205,841Other 62,811 247,391203,197
12,366,850 9,403,0019,682,816 11,520,46610,295,159Total Revenues
Expenditures
3,049,542 1,987,288Salaries and Wages 2,079,235 2,440,9692,183,239 867,014 659,045Employee Benefits 629,050 883,772661,421
1,509,314 823,247Supplies 850,642 1,404,517842,741
2,022,159 1,633,431Services and Other 1,473,242 1,904,3571,428,190 4,867,201 4,296,036Community Programs 4,340,282 4,821,3164,554,203
‐ 25,707Capital Outlay 7,729 ‐424,398 55,530 55,752Central Services 62,919 64,13561,418 2,650 ‐Transfers 103,084 1,40011,736
12,373,410 9,480,5069,546,184 11,520,46610,167,346Total Expenditures
Annual Net Fund Balance Addition/(Use): 127,814 136,632 (6,560) (77,506) ‐
Cumulative Balance:
(519,604) (391,790) (255,158) (255,158) (332,664)
127,814 136,632 (6,560) (77,506) ‐
(391,790) (255,158) (261,718) (332,664) (332,664)
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
79,497 67,968 ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ (471,287) (323,126) (261,718) (332,664) (332,664)
Trends in Fund Revenue and Expenditure
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
130
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 131
Fund Description The Grant Fund contains the grant programs that are funded by federal, state or local revenue sources external to the County. These programs, for the most part, are administered by the Community Resources Department. The Sheriff’s Office also receives some small grants that are included in this fund. Community Resources grants include Weatherization, Community Corrections, the Community Services Block Grant (CSBG) Homemakers, Transportation, and Veterans Outreach. These grant programs are 100% grant funded. Funding amounts vary by grant, depending on the availability of funding in the federal or state fiscal year. Revenue Trends This fund contains many diverse grant programs. This is a breakdown of revenue by program for 2015: Community Corrections $ 5,386,100 Weatherization 4,664,529 Community Services Block Grant (Homemakers) 454,307 DRCOG Senior Resources Transportation 372,259 DRCOG Chore Services 75,000 Miscellaneous small grants 20,200 Veterans Outreach 15,000 Sheriff’s Office grants 533,071 TOTAL $11,520,466 Grant revenues decreased by 6.8% in the 2015 budget compared to the 2014 amended budget. From 2009 through 2013, the fund received temporary (stimulus) funding from the American Recovery and Reinvestment Act (ARRA) but this revenue is no longer received. Some grant amounts have declined, including the Community Corrections grant, which decreased by $157,482 (2.8%) for 2015. The Weatherization grant actually increased by $174,364 (3.9%). The Sheriff’s Office grants increased by $427,642 compared to the 2014 adopted budget, however there is a 61.6% decrease from the 2014 amended budget. There are remaining Sheriff’s Office grant funds from 2014 that will be rolled over to 2015. The forecast for future funding is dependent on the amount of funding the state or federal government decides to allocate, or the funding that is available from local sources. The State of Colorado may reduce funding in the future due to projected budget shortfalls, and Federal grants may experience sequestration. Expenditure Trends The 2015 budgeted expenditures are 6.9% lower compared to the 2014 amended budget, but are 17.7% higher than the 2014 estimate. The Weatherization program, which provides energy saving products and services to low income and disabled residents in the County, had vacancy savings and also under spent for materials and contract labor, resulting in expenditures that were 34% below budget. As in the past, unspent grant money is carried forward to the next fiscal year. All of these grant programs depend on federal, state or local allocations so future projections are dependent on these sources. Fund Balance Trends The expenditures in this fund are reimbursed by revenue received from federal, state or local sources, which have different fiscal years than the calendar fiscal year that the County is on. Budgeted expenditures are offset by budgeted revenue, for a net of zero. However, since reimbursement is not always timely, expenditures lag the receipt of revenues, resulting in a negative fund balance at the end of the County fiscal year.
Grant Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Homeland Security Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
3,235,069 1,829,795Intergovernmental 3,405,657 456,3491,987,279
3,235,069 1,829,7953,405,657 456,3491,987,279Total Revenues
Expenditures
1,055,815 283,679Salaries and Wages 331,682 356,571430,610 85,282 70,808Employee Benefits 66,349 99,77845,558 10,027 6,708Supplies 7,764 ‐12,973
2,083,945 1,859,890Services and Other 1,965,631 ‐2,511,243 ‐ ‐Central Services ‐ ‐380
3,235,069 2,221,0842,371,427 456,3493,000,765Total Expenditures
Annual Net Fund Balance Addition/(Use): (1,013,486) 1,034,230 ‐ (391,289) ‐
Cumulative Balance:
(159,899) (1,173,385) (139,154) (139,154) (530,444)
(1,013,486) 1,034,230 ‐ (391,289) ‐ (1,173,385) (139,154) (139,154) (530,444) (530,444)
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ (1,173,385) (139,154) (139,154) (530,444) (530,444)
Trends in Fund Revenue and Expenditure
0
500 1,000
1,500 2,000
2,500
3,000 3,500
4,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
132
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 133
Fund Description This fund receives federal Department of Homeland Security funds for the purpose of improving homeland security and emergency operations planning. Grant funds are used to purchase specialized equipment to enhance the capability of state and local agencies to prevent and to mitigate incidents of terrorism involving the use of chemical, biological, radiological, and nuclear weapons, as well as cyber attacks. Funds may also be used to develop and conduct security training programs and exercises. The types of grants that are accounted for within the Homeland Security Fund include: 1) the State Homeland Security Program; 2) the Citizen Corps Program; and 3) the Interoperable Emergency Communications Grant Program. Each grant has a different focus related to homeland security and emergency preparedness. Revenue Trends The Governor’s Office of Homeland Security receives federal funds that are distributed to local governments as grants. The Homeland Security Fund receives these grants as revenue. The fund’s revenue trends are difficult to anticipate because grant cycles differ and it is challenging to predict the amount of federal funds dedicated for homeland security purposes for a given year. During 2014 the fund’s revenue was $1.8 million, which is a 46.3% decrease from the $3.4 million that the County received during 2013. This variation is not unusual because the Homeland Security Fund has experienced significant revenue fluctuations during prior years. Any unspent fund balance is reappropriated the following budget year, but must be used for the intended purpose in order to comply with Homeland Security grant guidelines. The County must apply for the grant funds and await approval, so the amount of funds that will be available for the 2015 fiscal year is unknown at this time. Expenditure Trends The Homeland Security Fund was established for the proper financial accounting of expenditures related to grants received to enhance and improve homeland security and emergency response activities. The funds received are used to purchase specialized equipment and training for those involved with homeland security and emergency planning and response activities within the State’s North Central Region. As funding for these federal grants have declined, the annual spending has declined as well. The estimated spending for 2014 is less than 2013 and 2012. The adopted budget for 2015 does not include the amount of unspent grant funds from prior fiscal years. Fund Balance Trends During 2012, the fund expended more than it received and it had a negative fund balance for the beginning of fiscal year 2013 until reimbursements have been received and recorded per accounting rules. The revenue to offset the deficit is currently reported as deferred revenue because it is unavailable but will be recognized once the funds are collected. A similar situation is projected to occur for fiscal year 2014 as well.
Homeland Security Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Infrastructure Fund Capital Project Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
‐ 398,367Licenses & Permits 341,460 ‐186,418 ‐ 835,926Intergovernmental 519,706 ‐2,106,086 ‐ ‐Fees & Charges 3,609 ‐‐
600,000 155,422Investment Earnings 264,187 3,490,517122,745 ‐ ‐Internal Charges 227,148 ‐‐
3,083,334 3,083,334Transfers 4,000,000 1,250,0004,016,000
‐ ‐Other ‐ ‐224,427 3,683,334 4,473,0495,356,110 4,740,5176,655,677Total Revenues
Expenditures
11,542 ‐Supplies ‐ ‐‐ 25,623,288 1,119,549Services and Other 1,187,075 4,740,5171,378,693 2,992,851 ‐Capital Outlay 41,761 ‐2,293,300
‐ ‐Central Services 227,148 ‐‐ 28,627,681 1,119,5491,455,984 4,740,5173,671,993Total Expenditures
Annual Net Fund Balance Addition/(Use): 2,983,684 3,900,126 (24,944,347) 3,353,500 ‐
Cumulative Balance:
18,079,449 21,063,133 24,963,259 24,963,259 28,316,759
2,983,684 3,900,126 (24,944,347) 3,353,500 ‐
21,063,133 24,963,259 18,912 28,316,759 28,316,759
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
1,644,959 1,676,493 ‐ 1,676,493 1,676,493Restricted 19,418,174 23,286,766 18,912 26,640,266 26,640,266Committed
Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
134
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 135
Fund Description The Infrastructure Fund was created to track the construction costs of individual road, highway, and drainage projects. Funds from the Capital Improvement Program are transferred each year to fund such transportation infrastructure projects. On average there is a transfer of $4.0 million from the Capital Expenditure Fund to the Infrastructure Fund for transportation needs. With county revenue remaining flat, this transfer has been reduced for the 2014 and 2015 budgets. Revenue Trends Revenues in this fund include interest earnings, developer contributions, transportation improvement fees, local, state, and federal matching funds, as well as unmatched County Funds. The County looks for joint cooperation and partnerships in order to optimize all possible funding sources for new construction projects. Funds are transferred from the Capital Expenditure Fund for infrastructure funding. The 2015 budget is set at $4.7 million, which consists of a $1.2 million transfer from the Capital Expenditure Fund and $3.5 million in contributions. Additional revenues to this fund will be recognized and appropriated as they are received throughout the year. These revenues are sporadic from year to year as joint partnership funding is always being explored. Expenditure Trends The expenditures in this fund include all county transportation, highway, road, bridges, and drainage infrastructure projects. The 2015 budget reflects the funding from county capital dollars as well as contributions and will be supplemented when the actual ending 2014 fund balance is known. At that time, the unspent balance of projects that are ongoing will be reappropriated for use in 2015, as shown in the amended 2014 budget. This is generally a significant amount of funding, ranging between $15 and $24 million, as many road and drainage infrastructure projects occur over several years before being completed. Some of the more significant projects included in the $4.7 million 2015 budget include Arapahoe & I‐25 Interchange construction, Illiff Avenue Improvements, Kiowa Creek Master Plan, Yale‐Holly Improvements and Quincy/Copperleaf signal. Fund Balance Trends Since projects in this fund can take several years to complete, the fund balance has remained relatively unchanged over the past few years. Project funds that are unspent are reappropriated for the subsequent budget year. The forecast for the fund balance trend should remain relatively static until additional fund sources are identified. Other Information For further detailed information regarding current and ongoing capital roadway infrastructure projects, refer to the Capital Improvement Program section.
Infrastructure Fund Capital Project Fund
Arapahoe County Fund Revenue and Expenditure Detail
Lease Purchase Agreements Fund Debt Service Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
2,213,787 2,213,787Transfers 2,203,582 2,148,2252,013,678
2,722,849 2,722,849Other ‐ ‐‐ 4,936,636 4,936,6362,203,582 2,148,2252,013,678Total Revenues
Expenditures
4,936,636 4,936,636Services and Other 2,203,582 2,148,2252,013,676 4,936,636 4,936,6362,203,582 2,148,2252,013,676Total Expenditures
Annual Net Fund Balance Addition/(Use): 2 ‐ ‐ ‐ ‐
Cumulative Balance:
69,068 69,070 69,070 69,070 69,070
2 ‐ ‐ ‐ ‐ 69,070 69,070 69,070 69,070 69,070
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
62,111 62,110 62,110 62,110 62,110Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
6,959 6,960 6,960 6,960 6,960
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
1,000
2,000
3,000
4,000
5,000
6,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
136
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 137
Fund Description This fund was created to account for transactions related to the County’s various lease purchase agreements. Currently, the County has four lease purchase agreements being managed in this fund: the District Attorney’s office building, the Dove Valley Park land purchase, the Fairgrounds expansion, and the Lima Plaza campus. Revenue Trends Revenue for this fund consists of transfers from the various funds that are associated with the scheduled annual lease payments. Revenue is based solely on the lease purchase agreements that the County has entered into. In 2011, the County entered into a lease purchase agreement for the property known as Lima Plaza. The property consists of eight buildings with adjacent parking lots. This allows the County to consolidate several departments to this location and allow for future growth needs while replacing operating expenditures for leases with debt service payments. Occasionally there is revenue for this fund from interest earnings on funds that have been placed in escrow for building purchases. Expenditure Trends Expenditures for this fund match the revenue, which is based on the annual lease payments. There is a budget of $2.1 million in 2015 for the debt service payments within the fund. The payments for the District Attorney’s Building and Lima Plaza are funded through a transfer from the General Fund. The lease agreement for the Fairgrounds is funded by transfers from the Conservation Trust Fund. Transfers from the Arapahoe County Recreation District fund the debt service payments on the land located near the Community Park. A lease purchase agreement for the Fairgrounds water acquisition was paid off in 2013 and for the Fairgrounds construction in 2014. A lease purchase agreement was entered into during 2014 for the expansion of the Fairgrounds. The District Attorney’s building was refinanced in 2014.. Fund Balance Trends The fund balance is relatively small and unchanged from year to year. Budgeted revenues equal budgeted expenditures each year, however, there are years that the actual expenses for such items as arbitrage calculations are less than the collected revenues from transfers. The excess revenue is then added to the fund balance. The estimated beginning fund balance is just over $69,000 for 2015. Other Information For further detailed information regarding the outstanding principal, annual payments, and other aspects of these lease purchase agreements, refer to the Debt Service Summary section.
Lease Purchase Agreements Fund Debt Service Fund
Arapahoe County Fund Revenue and Expenditure Detail
Open Space Sales Tax Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
21,522,769 18,594,468Taxes 21,058,410 22,610,00019,419,028
‐ ‐Intergovernmental 836 ‐‐ 75,000 98,604Fees & Charges 78,941 90,00078,669 125,837 7,798Investment Earnings 144,486 140,000125,837
‐ 54,141Other 368,591 ‐29,945 21,723,606 18,755,01021,651,264 22,840,00019,653,479Total Revenues
Expenditures
754,884 659,178Salaries and Wages 556,809 815,128564,686 235,120 193,273Employee Benefits 141,630 233,919144,009 92,733 101,057Supplies 90,264 124,233102,329
53,011,629 8,065,370Services and Other 15,790,735 18,922,25215,574,842 465,326 1,178,472Capital Outlay 1,845 2,530,4771,407,637 236,834 113,737Central Services 76,869 213,39154,227 42,815 42,815Transfers 76,952 600250
54,839,341 10,353,90216,735,103 22,840,00017,847,981Total Expenditures
Annual Net Fund Balance Addition/(Use): 1,805,498 4,916,161 (33,115,735) 8,401,108 ‐
Cumulative Balance:
26,469,076 28,274,574 33,190,735 33,190,735 41,591,843
1,805,498 4,916,161 (33,115,735) 8,401,108 ‐
28,274,574 33,190,735 75,000 41,591,843 41,591,843
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
28,274,574 33,190,735 75,000 41,591,843 41,591,843Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
10,000
20,000
30,000
40,000
50,000
60,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
138
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 139
Fund Description In 2003, voters approved a countywide 0.25 percent sales and use tax to provide for the preservation of open space within Arapahoe County, as provided in Section 29‐2‐105 (1) (d), C.R.S. In 2011, the voters reauthorized this tax through December 31, 2023. The Open Space Sales and Use Tax resolution provides for the following:
Funding for the acquisition of open space and trails in unincorporated Arapahoe County; A 50.0 percent share back to incorporated cities and towns; Grants for special districts and incorporated cities and towns; Limits County administrative costs to no more than 4.0 percent; and Designates funds for heritage areas and the maintenance costs for open space property.
As set forth in the Open Space resolution, the Arapahoe County Board of County Commissioners appoints seven members to serve on the Open Space and Trails Advisory Board (OSTAB). The OSTAB Board holds quarterly meetings and makes recommendations to the Board of County Commissioners regarding open space grants, purchases, and other activities associated with the operations of the Open Space Sales Tax Fund. Revenue Trends The 2015 adopted budget includes $22.6 million from sales and use tax revenue. This amount is a 5.05 percent increase in comparison to the amended budget for tax revenue for 2014, and it is a 17.8 percent increase based on the estimated tax revenue for 2014. Other revenue for this fund includes interest earnings on the unspent fund balance, which is $140,000 in the 2015 adopted budget. The Fund’s total anticipated revenue for 2015 is $22.8 million. Expenditure Trends Expenditures in this fund are regulated by the guidelines in the Open Space Sales Tax resolution, which specifies the percentage of total funds that may be spent for certain purposes. Revenues received in this fund are budgeted to various expense categories, based on the resolution’s language. Fifty percent of the sales tax collected is shared back to all incorporated cities and towns within Arapahoe County. The second largest spending category is for trail development and open space land acquisition, which is allotted 26.66 percent of the fund’s revenue. The 2015 adopted budget appropriates $5 million for acquisitions and development. The resolution also requires that 12.0 percent of the fund’s revenue is used for competitive grant opportunities for other entities within the County. The funding for the County administration costs is limited to 4.0 percent, while 3.24 percent of budget is dedicated for open space maintenance costs. Fund Balance Trends The fund balance of this fund has increased considerably since the inception of the Open Space sales and use tax. The County’s Open Space & Intergovernmental Department has completed an Open Space Master Plan, which will provide guidance for the acquisition and conservation plans in Arapahoe County.
Open Space Sales Tax Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Road & Bridge Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
6,214,389 6,216,646Taxes 6,175,849 6,181,1496,119,736
287,000 352,492Licenses & Permits 314,909 337,000313,932 8,197,863 8,300,595Intergovernmental 8,440,772 8,272,0008,038,027
7,830 ‐Fees & Charges 53,640 ‐26,730 171,000 213,803Other 15,183 50,00045,254
14,878,082 15,083,53615,000,354 14,840,14914,543,680Total Revenues
Expenditures
2,972,706 2,863,991Salaries and Wages 2,842,787 3,120,6712,585,860 1,018,034 988,405Employee Benefits 950,849 1,050,500884,793 2,812,774 2,580,074Supplies 2,006,452 2,225,7382,038,246
8,111,366 6,220,157Services and Other 5,509,967 6,450,7716,968,438 ‐ ‐Capital Outlay 10,089 ‐22,147
1,976,882 2,071,513Central Services 2,029,956 2,432,8262,044,134 486,909 486,909Transfers 240,513 548,10640,000
17,378,671 15,211,05013,590,613 15,828,61214,583,618Total Expenditures
Annual Net Fund Balance Addition/(Use): (39,939) 1,409,741 (2,500,589) (127,514) (988,463)
Cumulative Balance:
5,558,007 5,518,068 6,927,809 6,927,809 6,800,295
(39,939) 1,409,741 (2,500,589) (127,514) (988,463)
5,518,068 6,927,809 4,427,220 6,800,295 5,811,832
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
3,367 1,168 1,298 1,298 1,225Restricted
‐ ‐ ‐ ‐ ‐Committed Assigned
Unassigned Fund Balance
5,514,701 6,926,641 4,425,922 6,798,997 5,810,607
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
5,000
10,000
15,000
20,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
140
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 141
Fund Description The Road & Bridge Fund is established by Colorado Law for the ongoing maintenance and improvements of roads, bridges, and transportation infrastructure within the County. Each County in Colorado is required to maintain a Road & Bridge Fund. Property taxes received in the Road & Bridge Fund must be shared with the cities and towns within the County according to a formula that allocates one‐half of the property taxes received from property located within each city or town back to that city or town. The remainder of the property tax revenue, along with State Highway Users Tax Fund (HUTF) revenue and other sources of funding are used for expenditures related to the construction and/or maintenance of roadways or bridges. Revenue Trends Revenue consists primarily of property tax, specific ownership tax, motor vehicle fee, Highway User Tax Fund (HUTF), Funding Advancements for Surface Transportation and Economic Recovery (FASTER), and mineral severance tax revenues. HUTF and FASTER revenues are state collected, locally shared revenues that are distributed monthly among the state, counties and municipalities. The 2015 budget includes a total of $8.2 million in HUTF and FASTER funds as intergovernmental revenue. Since 2013, the mineral severance tax revenue has been recorded in the Road and Bridge Fund rather than the General Fund to be used for road improvements related to impacts from oil and gas development. The $100,000 budgeted for this line item in 2015 is received from the state and is reflected under the intergovernmental revenue. The mill levy for this fund is set at 0.780 mills to collect approximately $5.8 million in property tax revenue for the 2015 budget year. This revenue remains about the same as in the 2014 collection year. The budgets for specific ownership tax revenue and motor vehicle registration fee revenue are $406,000 and $305,000, respectively. Expenditure Trends The total expenditure budget of the fund for 2015 equals $15.8 million. This fund encompasses all the expenditures required to inspect and maintain 1,096 lane miles of pavement and 479 lane miles of unpaved roads within Arapahoe County. Also included within this fund are expenses for services provided to unincorporated Arapahoe County that include snow removal, patching, chip and crack sealing roads, street cleaning, weed control, right‐of‐way and bridge maintenance, grading, graveling and road construction, and shareback to cities and towns within the County. The shareback dollars to the cities and towns are calculated using a formula with the assessed value as a basis. For 2015, the total shareback is calculated at approximately $2.5 million. The 2015 expenditure budget is a decrease of $1.6 million compared to the 2014 amended budget. The expenditure trends should remain relativity stable going forward with possible economic and weather related adjustments due to the uncertainty of forecasting these types of events. Fund Balance Trends This fund has a mandatory Board policy reserve equal to one‐sixth of the adopted budget, which for 2014 is approximately $2.6 million. The fund balance has been fluctuating over the past few years. With the use of fund balance and flat revenues, it is a struggle for the County to keep up with ongoing maintenance and to maintain all County roads and bridges with satisfactory sufficiency ratings. It is the desire to divert more funding to this fund in order to provide sufficient maintenance to all roads, thus preventing more costly major reconstruction or redevelopment of roadways. Due to the current economic factors, this will be a challenging task for the future. The 2015 adopted budget reflects an estimated use of funds consisting of nearly $1.0 million due to upcoming maintenance projects and replacement of aging equipment, which results in a decrease in fund balance.
Road & Bridge Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Self Insurance Dental Fund Internal Service Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
180,000 94,168Fees & Charges 105,810 180,000121,618 1,165,000 628,308Internal Charges 747,523 1,165,0001,248,144
19,060 9,060Transfers 75,525 105,20070,010
1,364,060 731,536928,859 1,450,2001,439,772Total Revenues
Expenditures
1,934,687 1,440,494Services and Other 1,437,579 1,875,2001,455,923 1,934,687 1,440,4941,437,579 1,875,2001,455,923Total Expenditures
Annual Net Fund Balance Addition/(Use): (16,152) (508,720) (570,627) (708,958) (425,000)
Cumulative Balance:
1,865,804 1,849,652 1,340,932 1,340,932 631,974
(16,152) (508,720) (570,627) (708,958) (425,000)
1,849,652 1,340,932 770,305 631,974 206,974
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
1,849,652 1,340,932 770,305 631,974 206,974
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
500
1,000
1,500
2,000
2,500
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
142
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 143
Fund Description This fund is used for the self‐insured dental plan, plus the COBRA program participants who choose to continue their medical or dental insurance coverage at their own expense for up to 18 months after they have left the County. The employee contributions for the dental plan are deducted from their paycheck and transferred into this fund along with the County contribution. Payments are then made to Delta Dental who administers the dental program claims. This fund also includes the estimated amount that the County owes for the Health Reimbursement Account (HRA) claims. The HRA health plan option is a lower‐cost third option for employees. This plan was added in 2010, as an addition to the Kaiser HMO and Triple Option Plans that were already in place. The estimate of what the County will owe is based on a 35% utilization projection. Revenue Trends The revenue in this fund comes from premiums deducted from employees’ paychecks that are enrolled in the Dental plan, from COBRA program participants, and from an estimate for participation in the Health Reimbursement Account program from each fund. When the HRA plan first started, an estimate was used based on the benefit consultant’s previous experience with HRA plans but the County’s experience has been that less has been expended. The 2015 budget for Health Reimbursement Account has estimated this expense at $105,200. While dental premiums increased less than 1% for 2015, the County continues to subsidize these costs in order to reduce the amount of fund balance in this fund. COBRA revenue accounts for only 12.4% of the total budgeted revenue for 2015. COBRA is for former employees who elect to remain in the County medical plan, and thus is hard to predict the usage of that election. Expenditure Trends Dental claim expenditures for 2015 are budgeted at $1.8 million. Estimated claims for 2014 are $1.4 million, which is 25.6% under budget. This is a self‐insured plan, but it is administered by Delta Dental. The administrative handling fee paid to Delta is 4.3% of the total budget. This fund also handles COBRA contributions from retired and former employees who choose to continue their medical or dental insurance coverage at their own expense for a maximum of 18 months. Fund Balance Trends The fund balance increased for many years, as utilization trended below budget. Beginning in 2011, as part of a 3‐year plan, the premium rate increase was absorbed by the fund balance, as the decision was made to not increase employee premiums. In 2013, the trend continued with lower utilization, so the decision was made to extend the moratorium on premium increases, possibly through 2016. For 2014, there is sufficient fund balance available to maintain the same premiums, even if rates were to increase again in the future or if claims increased. Other Information For the self‐insured dental plan, employees can choose self only, self and spouse, self and children, or family coverage. The plan covers two annual diagnostic and preventative dental visits at no additional cost to the covered participant. Other services covered are 80% coverage for basic services and 50% coverage for major services, after the deductible. Calendar year deductibles are $50 individual or $150 for the family. For 2014, the calendar year maximum expenditure of $1,500 per person was maintained at the same rate as 2013, which was lowered from the $2,000 maximum in 2011.
Self Insurance Fund Internal Service Fund
Arapahoe County Fund Revenue and Expenditure Detail
Self Insurance Liability Fund Internal Service Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
‐ 1Taxes 1 ‐‐ ‐ 310,288Fees & Charges 396,413 ‐60,601
318,320 318,324Internal Charges 334,170 334,880312,900 450,000 450,000Transfers ‐ 500,000‐
‐ 5,987Other ‐ ‐‐ 768,320 1,084,599730,584 834,880373,501Total Revenues
Expenditures
5,750 1,484Supplies 868 5,7502,305
1,008,094 1,076,474Services and Other 756,334 1,045,500838,413 10,139 10,139Transfers 24,016 ‐‐
1,023,983 1,088,096781,217 1,051,250840,718Total Expenditures
Annual Net Fund Balance Addition/(Use): (467,217) (50,633) (255,663) (3,497) (216,370)
Cumulative Balance:
2,024,541 1,557,324 1,506,691 1,506,691 1,503,194
(467,217) (50,633) (255,663) (3,497) (216,370)
1,557,324 1,506,691 1,251,028 1,503,194 1,286,824
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
1,557,324 1,506,691 1,251,028 1,503,194 1,286,824
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
200
400
600
800
1,000
1,200
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
144
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 145
Fund Description This fund was established to account for the County’s self‐insurance program for property, liability, automobile, and the cost of insurance that is maintained in excess of the deductible limit. It is funded by a charge to each department for Self‐ Insurance Vehicle, based on an allocation for each vehicle in that department. Through 2008, a transfer from the General Fund of $550,000 was made annually. For a period of years, the fund had more revenue than expenditures, and had therefore built up a fund balance. The transfer from the General Fund was discontinued in 2009 in order to use up available fund balance. That available fund balance had been spent down, so for the 2014 budget, a transfer of $450,000 was budgeted in order to maintain sufficient fund balance to pay claims and premiums. Revenue Trends The 2015 budget for revenue consists of approximately $335,000 in self‐insurance vehicle charges, plus a transfer from the General Fund of $500,000. This is a 23.0% decrease from the 2014 estimated actual revenue, which included $310,000 in insurance recoveries. The self‐insurance vehicle revenue comes from an allocation that charges each department for each vehicle, which is then transferred to this fund as revenue. The charge per vehicle is $920, which is the same as the per vehicle charge in 2014. The $500,000 transfer from the General Fund should maintain sufficient fund balance to pay 2015 claims and premiums. Expenditure Trends The 2015 budgeted expenditures decreased by 3.4% compared to the 2014 estimate and are 2.7% higher than the 2014 amended budget. The budget for premiums increased by $60,000, while the amount for claims decreased by $32,000. The remainder of the budget remained essentially the same. The expenditures in this fund cover the cost of a replacement vehicle if a vehicle is damaged or totaled. When that happens, an amount is transferred from this fund to the Central Services Fund. That amount is the cost of replacement, less any intergovernmental revenues that have accumulated for that vehicle. Expenditures have trended lower than the budget for the last several years. Fund Balance Trends The fund balance in this fund had been increasing for several years through 2008, but has decreased slightly each year since then. This is as a result of the discontinuance of the transfer of $550,000 from the General Fund beginning in 2009, and the use of fund balance. Expenditures have been lower than the budget, and the transfer from the General Fund kept revenues high. The charge per vehicle increased each year, which maintained the revenue at a reasonable level. The fund balance has decreased slightly each year from 2009 to 2014 in accordance with the plan to use available fund balance. To continue to maintain sufficient fund balance, a transfer of $500,000 from the General Fund is budgeted for 2015.
Self Insurance Liability Fund Internal Service Fund
Arapahoe County Fund Revenue and Expenditure Detail
Sheriff's Commissary Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
1,488,100 991,635Fees & Charges 1,185,068 1,243,1001,292,981 ‐ 23,041Fines & Penalties 17,668 10,0003,006
1,488,100 1,014,6761,202,736 1,253,1001,295,987Total Revenues
Expenditures
329,843 306,533Salaries and Wages 291,928 343,396252,804 87,055 93,894Employee Benefits 70,060 100,29174,959 147,194 59,236Supplies 68,140 131,70069,258
1,611,514 626,682Services and Other 722,706 1,038,074953,432 4,460 ‐Capital Outlay ‐ ‐31,390 920 924Central Services 940 920‐ 575 575Transfers 400 700450
2,181,561 1,087,8441,154,175 1,615,0811,382,294Total Expenditures
Annual Net Fund Balance Addition/(Use): (86,307) 48,561 (693,461) (73,168) (361,981)
Cumulative Balance:
731,207 644,900 693,461 693,461 620,293
(86,307) 48,561 (693,461) (73,168) (361,981)
644,900 693,461 ‐ 620,293 258,312
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
644,900 693,461 ‐ 620,293 258,312 ‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0
500
1,000
1,500
2,000
2,500
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
146
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 147
Fund Description The Sheriff's Commissary Fund includes the Detention Facility’s commissary operations, the inmate industries program, and the ADMIT (Arapahoe Diverts the Mentally Ill for Treatment) program. The fund balance at the end of each fiscal year is reappropriated for expenditure during the following fiscal year. Revenue Trends This fund’s revenue is generated by commissary sales such as fees for barber services, telephone charges, and inmate industry operations. The estimated revenue for 2014 is $1.0 million, which is a 15.6% decrease in comparison to the revenue received during 2013. The primary sources of revenue during 2014 consisted of $400,000 due to commissary sales, $340,000 million due to telephone charges, and $160,000 that was generated by the inmate industries program. The 2015 adopted budget anticipates that the fund’s combined revenue will be $1.3 million. The fund’s anticipated revenue for 2015 accounts for changes to certain fee structures that the Board of County Commissioners approved in August, 2012. The Board approved an increase to certain work release fees, home detention fees, and multi‐offender DUI fees that are collected by the Sheriff’s Office. A portion of the additional revenue generated by these fee increases is dedicated for the ADMIT program. Expenditure Trends The fund’s expenditures are primarily related to inmate services such as counseling services, educational programs, rehabilitation programs, and library services. Factors affecting the fund’s annual expenditures include changes in the types of services that are funded by this revenue source, as well as fluctuations in the inmate population. The fund’s estimated expenditures during 2014 are $1.1 million, which is a 5.7% decrease in comparison to 2013. This difference is primarily attributed to reduced expenditures for the ADMIT program due to concerns about the long‐term ability of the Commissary Fund’s fund balance to support this program. The 2015 adopted budget anticipates expenditures that total $1.6 million for this fund, which is a 48.5% increase in comparison to the estimates for 2014. The increased expenditures in the 2015 adopted budget are primarily within the services and other, and supplies categories. Fund Balance Trends Unspent fund balance is reappropriated for the following fiscal year. The Sheriff’s Commissary Fund’s year‐end fund balance has consistently declined since 2008 because it has been used to support the ADMIT program. The 2014 estimate anticipates a decrease to fund balance of approximately $73,000. The 2015 adopted budget includes expenditures that exceed revenue by nearly $362,000, which further depletes the fund balance reserve. In the absence of change, it is unlikely that this fund will have sufficient fiscal reserves to support the ADMIT program in the future without additional revenue or adjustments.
Sheriff’s Commissary Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Social Services Fund Special Revenue Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
12,652,702 12,730,975Taxes 12,405,971 12,533,18712,409,011
‐ (348)Licenses & Permits (40) ‐(18) 36,712,801 34,320,489Intergovernmental 34,071,354 39,407,29735,003,151
20,500 19,520Fees & Charges 22,391 20,50028,020 1,138,964 597,968Other 318,180 641,000318,823
50,524,967 47,668,60346,817,855 52,601,98447,758,987Total Revenues
Expenditures
24,024,142 24,218,637Salaries and Wages 23,199,492 25,100,13322,786,108 7,322,789 7,306,758Employee Benefits 6,482,860 7,607,5246,421,596 598,405 372,763Supplies 553,922 516,675443,546
2,456,905 2,181,383Services and Other 2,409,506 3,920,4172,329,210 14,967,086 10,791,781Community Programs 12,248,623 14,847,03513,305,842
‐ ‐Capital Outlay 56,926 ‐‐ 1,595,356 1,473,734Central Services 1,520,368 1,578,6881,595,558 870,000 870,000Transfers 879,577 24,8001,522,128
180,703 ‐Other ‐ ‐‐ 52,015,386 47,215,05747,351,273 53,595,27248,403,988Total Expenditures
Annual Net Fund Balance Addition/(Use): (645,002) (533,417) (1,490,419) 453,546 (993,288)
Cumulative Balance:
10,003,578 9,358,576 8,825,159 8,825,159 9,278,705
(645,002) (533,417) (1,490,419) 453,546 (993,288)
9,358,576 8,825,159 7,334,740 9,278,705 8,285,417
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
21,501 19,626 ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
9,337,075 8,805,533 7,334,740 9,278,705 8,285,417
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
42,000
44,000
46,000
48,000
50,000
52,000
54,000
56,000
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
148
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 149
Fund Description This fund is used by the Human Services Department, which provides services such as child welfare, aid to needy families, child care, low‐income energy assistance, food stamps and child support enforcement. The Human Services Department is funded approximately 75% from State and Federal grant monies and 25% by County property and other taxes. The mill levy for this fund is 1.585 mills for 2015. Revenue Trends The largest sources of revenue of the Human Services Department in this fund for the 2015 budget are: Child Welfare $ 12,577,310 Real and Personal Property Tax 11,713,187 Welfare Administration Grant 10,143,610 Temporary Assistance to Needy Families (TANF) 5,543,530 Child Support Enforcement 4,335,075 Family Preservation 2,500,852 Adult Protection 1,080,120 Food Assistance Job Search 831,800 Specific Ownership Tax 820,000 Parental Fees 754,277 All other revenue 2,302,223 TOTAL $ 52,601,984 The projected mill levy for the Social Services Fund should generate $12.5 million in property tax revenue and specific ownership taxes. Child Welfare, TANF, Welfare Administration, Child Support Enforcement, and Family Preservation funds come from state and federal sources. The 2015 budget for these revenue sources totals $35.1 million, which is an 8.3% increase over the 2014 amended budget of $32.4 million. Expenditure Trends The Human Services Department is committed to building strong communities by promoting the safety, independence and stability of individuals and families. Most of the assistance payments are not reflected in the County budget because the State provides direct assistance through the use of electronic benefit debit cards. Assistance payments have steadily increased since 2008 with the economic downturn, but are starting to moderate with an improved economy. The 2015 budget includes a number of budget package requests for the Human Services Department totaling over $3.3 million including the normal employee salary increases and vacancy savings reductions. The Community Support Services is receiving an additional allocation of $3.0 million in County Administration Block funding to allow for greater workload and expenditures as a result of Federal changes to the Medicaid program. A further $226,000 will be received for the Colorado Works program while the Children, Youth, and Families Division is receiving an additional $372,000 for implementation of a hotline for child welfare, an increase in the Child Welfare CORE Block funding and for additional support staff. Fund Balance Trends Over the past several years, there has been excess fund balance available for transfer to the General Fund. In 2014, the estimated transfer will be $870,000, compared to $859,000 that was transferred from this fund to the General Fund in 2013. With the uncertain state of the economy, fund balance may be needed for family assistance payments in the future.
Social Services Fund Special Revenue Fund
Arapahoe County Fund Revenue and Expenditure Detail
Worker's Compensation Fund Internal Service Fund
Actual
2012
Actual
2013
Estimate
2014
($ Dollars) Amended
2014
Adopted
2015
Revenues
1,518,000 1,518,000Internal Charges 1,495,000 1,518,0001,416,400 ‐ 13,196Other 2,231 ‐2,034
1,518,000 1,531,1961,497,231 1,518,0001,418,434Total Revenues
Expenditures
93,000 77,321Supplies 55,348 118,00067,993
1,434,313 878,384Services and Other 943,840 1,400,0001,310,843 1,527,313 955,705999,187 1,518,0001,378,836Total Expenditures
Annual Net Fund Balance Addition/(Use): 39,598 498,044 (9,313) 575,491 ‐
Cumulative Balance:
2,365,847 2,405,445 2,903,489 2,903,489 3,478,980
39,598 498,044 (9,313) 575,491 ‐
2,405,445 2,903,489 2,894,176 3,478,980 3,478,980
Beginning Fund Balance
Change in Fund Balance Ending Fund Balance
Fund Balance:
‐ ‐ ‐ ‐ ‐Restricted ‐ ‐ ‐ ‐ ‐Committed
Assigned
Unassigned Fund Balance
2,405,445 2,903,489 2,894,176 3,478,980 3,478,980
‐ ‐ ‐ ‐ ‐
Trends in Fund Revenue and Expenditure
0 200 400 600 800
1,000 1,200 1,400 1,600 1,800
2012 Actual
2013 Actual
2014 Amended
2014 Estimate
2015 Adopted
($ T h o u sa n d s)
Revenues Expenditures
2015 Budget
150
*Please note that some figures may not total due to rounding.
Arapahoe County Fund Revenue and Expenditure Detail
2015 Budget 151
Fund Description This fund is used to account for the County self‐insured worker’s compensation program. An insurance policy limits the County liability to $400,000 per claim, and the budget provides for both the insurance premiums and the cost of claims under $400,000. Revenue Trends The revenue in this fund comes from an internal allocation from departments. A Worker’s Compensation allocation is charged to all departments based 50% on salaries and 50% on claim experience history. The amount for the salary portion of the allocation is based on the current payroll times the risk code for that job. Higher risk jobs have a higher rate. Also, the fewer claims a department has had lowers the claim experience amount. The revenue budget for 2015 is the same as the 2014 amended budget. The amount of revenue in this fund must equal or exceed expenditures. If claims are higher than anticipated, the amount of the revenue allocation is increased the next year. In 2007, a transfer of $160,000 from the General Fund was needed to avoid a negative net asset position. The 2014 estimated revenues are about $575,000 higher than estimated expenditures. Expenditure Trends The 2015 expenditure budget increased by 0.6% compared to the 2014 amended budget, but is 58.8% higher than the 2014 estimate. The 2014 estimate for claims is well below the budgeted amount. The estimate is very preliminary, and may change when all the year‐end entries have been made. The budget for insurance premiums increased by $5,000 from the 2014 adopted budget. Claims have averaged around $1.0 million each year for the last several years, with a low of $742,693 in 2008. An amount for IBNR (Incurred But Not Reported) claims is not included in expenditures, but is included in the assignment of fund balance in order to properly account for any future claims that have not yet been filed. Fund Balance Trends Available fund balance has remained over $2 million for the last several years. It decreased from 2004 through 2007, due to higher than budgeted claims, but increased in 2008 and has remained steady since then. The estimate for 2014 indicates an increase and is expected to exceed $3.4 million. As mentioned above, the IBNR is not included in the fund balance, but is an assignment of fund balance, so that the funds actually available for appropriation are small in comparison. Other Information The County has a safety program called SAFE (Safe and Fit Employees) which rewards employees who attend safety meetings and training sessions. This has helped lower the number of Worker’s Compensation Fund claims on average over the past several years. It is an annual program and prizes are awarded depending on the employee’s level of participation. The cost of the safety prizes are expended out of this fund.
Worker’s Compensation Fund Internal Service Fund
Arapahoe County Staffing
2015 Budget
152
STAFFING Full Time Equivalent (FTE) Positions The 2015 budget includes 2,010.90 full‐time equivalent (FTE) staff positions, excluding temporary positions. This is a net increase of 23.50 FTEs from the 2014 amended budget due to several budget packages requesting additional staff. The table below shows the historical FTE count by department/office throughout the county.
The net increase of in 23.50 FTEs includes an increase of 0.50 FTE in Community Resources, 1.00 FTE in the Human Resources’ Office, 1.50 FTEs for Open Spaces & Intergovernmental Relations, 2.00 FTEs in the Public Works and Development Department, 9.00 FTEs for the Human Services Department, and 10.00 FTEs for the Sheriff’s Office. These increases were offset by a reduction of 0.50 FTE in the Facilities and Fleet Management Department. Salaries and Benefits The 2015 budget includes 2,010.90 FTE positions and a total funding of $155.1 million for total compensation, which encompasses employee benefits as well as salaries and wages. The Board
2012 2013 2014 2014 2015
Department / Office Actual Actual Amended Estimate Adopted
Assessor’s Office 66.00 64.00 63.00 63.00 63.00 Board of County Commissioners 5.00 5.00 5.00 5.00 5.00 BOCC Administration 4.00 4.00 4.00 4.00 4.00 Clerk & Recorder 117.50 118.50 121.50 121.50 121.50 Communication Services 11.00 11.00 11.00 11.00 11.00 Community Resources 178.00 173.00 173.00 173.00 173.50 Coroner’s Office 12.00 12.00 12.00 12.00 12.00 County Attorney 22.00 22.00 23.00 23.00 23.00 Facilities & Fleet Management 106.40 106.40 105.40 105.40 104.90 Finance 30.00 30.00 30.00 30.00 30.00 Human Resources 14.00 14.00 14.00 14.00 15.00 Human Services 483.00 486.00 486.00 486.00 495.00 Information Technology 72.00 69.00 69.00 69.00 69.00 Office of Performance Management 2.00 3.00 3.00 3.00 3.00 Open Spaces & Intergovt'l Relations 12.00 12.00 15.00 15.00 16.50 Public Works & Development 124.00 124.00 124.50 124.50 126.50 Sheriff’s Office 637.50 643.00 653.00 653.00 663.00 Treasurer’s Office 22.00 22.00 22.00 22.00 22.00 Total Arapahoe County 1,918.40 1,918.90 1,934.40 1,934.40 1,957.90
Arapahoe Law Enforcement Auth 53.00 53.00 53.00 53.00 53.00
Total All Funds 1,971.40 1,971.90 1,987.40 1,987.40 2,010.90
Summary of Full‐Time Equivalent (FTE) Positions
Arapahoe County Staffing
2015 Budget
153
approved to fund employee salary increases at 2.25 percent to be distributed based upon performance and considerations for retaining key talent. This is a slight increase from the prior two years when a 2 percent increase per year was budgeted. The total number of positions budgeted for 2015 represent $155.1 million in salary and benefits funding. Items budgeted in salaries and benefits include: regular and temporary employee salaries, overtime, pension contributions, life insurance, medical insurance, disability, Social Security/Medicare costs, and other related pay and benefit costs. For compensation, the County uses a pay for performance‐based salary system where a pool of funding is budgeted for distribution by each elected office and department. Salary increases are based upon the employee’s performance level and varied within an approved range of increases. The 2015 budget includes a 2.25 percent salary adjustment to be distributed based upon performance and considerations for retaining key talent. The 2015 budget also includes a salary adjustment equal to 1 percent of salaries to address salary compression issues that have occurred over the last few budget years. The grade and step compensation plan for the Sheriff’s Office was implemented in 2006 to ensure that deputies received salaries and benefits that were competitive with similar positions in the Denver Metro area. Since the implementation of the compensation program, there has been a decrease in turnover in the Sheriff’s Office. For 2015, the budget includes an increase of $890,000 for all funds for law enforcement officers who are advancing through the steps in the program, market adjustments to management positions, and lump sum payments for law enforcement officers that have reached the top step of the progression. The following chart reflects trends of salary and benefit costs for staffing levels from 2012 through 2015.
There are a number of other factors that affect the county’s overall salary and benefits. For example, the county utilizes a pool of temporary staff and temporary staffing agencies. These people are not included in the FTE count because they are not permanent employees. The temporary staffing levels fluctuate from year to year based on program activity levels; if it is a general election year or odd‐year
136,957 141,027
150,513 148,928 155,149
69.47 71.52 75.73 74.94 77.15
20.00
40.00
60.00
80.00
100.00
120.00
50,000
70,000
90,000
110,000
130,000
150,000
2012 Actual 2013 Actual 2014 Amended Budget
2014 Estimate 2015 Adopted Budget
P e r F T E A m o u n t ($ T h o u sa n d s)
D o ll a rs ( $ T h o u sa n d s)
Salary & Benefit Costs
Salaries & Benefits Cost per FTE
Arapahoe County Staffing
2015 Budget
154
election, increased weather incidents, and the availability to find permanent personnel. Temporary salaries are not included in the Salary and Benefit Costs chart on the previous page. Staffing Analysis Community Resources The Community Resources department has 173.50 FTE total with 41.50 FTE in the General Fund and 132.00 FTE funded by grants for the 2015 budget. The 2015 budget includes an increase of 0.50 FTE in the Veteran Services for an administrative support position as well as the reallocation of a 0.25 FTE from the General Fund to the Grant Fund in the Senior Resources Division.
Facilities and Fleet Management
For the 2015 budget, 0.50 FTE was eliminated in the General Fund for a vacant Business Associate I position in response to the request by the Board to reduce operating expenses . By finding more ways to be efficient, Facilities and Fleet Management have been able to reduce their overall staffing by 4.10 FTE since 2011.
Human Resources
The Human Resources Department requested, and received, an increase of 1.00 FTE for an organizational leadership and development position. This position was originally approved in 2009, but
150.00
160.00
170.00
180.00
190.00
2008 2009 2010 2011 2012 2013 2014 2015
Community Resources
102.00
104.00
106.00
108.00
110.00
2008 2009 2010 2011 2012 2013 2014 2015
Facilities & Fleet Management
Arapahoe County Staffing
2015 Budget
155
the county was not quite at the point to fully utilize the position for succession planning and other aspects of this position’s responsibilities. In 2014, the county implemented a pilot succession plan called LEAD and is anticipated to expand to more departments in 2015.
Human Services
For the 2015 budget, the Human Services Department is increasing its staffing level by 9.00 grant‐ funded FTE, with 8.00 FTE being added to the Community Support Services Division as a result of increased grant allocations from the State to address increased workloads. The other 1.00 FTE is a combination of two 0.50 FTEs being converted to 1.00 FTE each to provide additional clerical support for the Children, Youth, and Families Services Division.
Open Spaces & Intergovernmental Relations In 2012, 10 FTEs were transferred from Public Works & Development to the new Open Spaces & Intergovernmental Relations Department. The Department Director is split among the General Fund, Open Space Fund, and the Recreation District Fund. For 2015, there is a net increase of 1.50 FTE for two positions in the Open Space Fund. A Fairgrounds Maintenance Technician is funded at 1.00 FTE and 0.50 FTE has been added for a part‐time Office Assistant position.
‐
5.00
10.00
15.00
20.00
2008 2009 2010 2011 2012 2013 2014 2015
Human Resources
440.00
460.00
480.00
500.00
2008 2009 2010 2011 2012 2013 2014 2015
Human Services
Arapahoe County Staffing
2015 Budget
156
0.00
5.00
10.00
15.00
20.00
2012 2013 2014 2015
Open Spaces & Intergovernmntal Relations
Public Works & Development The staffing level has remained relatively flat for Public Works over the past few years except for the 10.00 FTE transferred to the new Open Spaces & Intergovernmental Relations Department in 2012. There is an increase of 1.00 FTE in the 2015 budget in the Road & Bridge Fund for a Utility Worker position as well as a Building Inspection Supervisor to deal with the increasing workload in the Building Division.
Sheriff The Sheriff’s Office has increased 4.5% since 2011 in the General Fund. The 2015 budget has an increase of 5.00 FTEs for new School Resource Officers to increase the protection at County schools. There is also an increase of 3.00 FTE for Investigators to help with the increased caseload and 2.00 FTE as dedicated K9 Handlers that will serve the City of Centennial via intergovernmental agreement.
110.00
120.00
130.00
140.00
150.00
2008 2009 2010 2011 2012 2013 2014 2015
Public Works & Development
610.00 620.00 630.00 640.00 650.00 660.00 670.00
2008 2009 2010 2011 2012 2013 2014 2015
Sheriff's Office ‐ General Fund
Arapahoe County Staffing
2015 Budget
157
Staffing Changes The table below summarizes the changes in FTE positions for the 2015 budget.
* FTE stands for Full Time Equivalent
Department Description FTE
General Fund: Community Resources Veterans Service Officer 0.50 Community Resources Homemaker Program Coordinator (0.25) Facilities & Fleet Management Part‐time Business Associate I‐ Reduce (0.50) Human Resources Org. Leadership & Dev. Consultant 1.00 Public Works & Development Inspection Supervisor 1.00 Sheriff's Office School Resource Officer‐ Non‐Centennial 3.00 Sheriff's Office School Resource Officer ‐ Centennial 2.00 Sheriff's Office Investigators ‐ Centennial 2.00 Sheriff's Office Investigator ‐ Non‐Centennial 1.00 Sheriff's Office K9 Handlers 2.00
11.75
Grant Fund Community Resources Homemaker Program Coordinator 0.25
0.25
Open Space Sales Tax Fund Open Spaces & Intergovt Relations Fairgrounds Maintenance Technician 1.00 Open Spaces & Intergovt Relations Open Space Office Assistant 0.50
1.50
Road & Bridge Fund Public Works & Development Utility Worker 1.00
1.00
Social Services Fund Human Services Program Specialist 8.00 Human Services Clerical Support 1.00
9.00
All Funds Total 23.50
Total Social Services Fund
Total General Fund
2015 Staffing Changes
Total Grant Fund
Total Open Space Sales Tax Fund
Total Road & Bridge Fund
Arapahoe County Staffing
2015 Budget
158
Personnel Distribution This following graph and table are depictions that illustrate the breakout of personnel for 2015 by the various areas of County government. The Sheriff’s Office/Public Safety has the most employees with 35.5 percent, followed by Human Services with 24.7 percent of the total FTE then the next biggest category is General Government at 20.9 percent.
The General Government category includes all of the elected offices except for the Sheriff’s Office, and the majority of all other General Fund departments.
* FTE stands for Full Time Equivalent
Area of County Government
Number of
FTEs
General Government 419.50 Information Technology 69.00 Road & Bridge 58.00 Sheriff/Public Safety 716.00 Facilities & Fleet 104.90 Open Space 16.50 Human Services 495.00 Grants 132.00 Total FTEs 2,010.90
2015 FTE Distribution
Arapahoe County Elected Office/Department Budgets
Administrative Services Janet J. Kennedy, CPA, Finance Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The Administrative Services Department is used to account for revenues and expenses related to general county government that are not directly related to any one department. All transfers of monies into and out of the General Fund are accounted for in this area. All General Fund property taxes and tax collection fees are accounted for in the Administrative Services Department.
Board of County Commissioners
Finance Director Janet J. Kennedy
ORGANIZATION CHART
2015 Budget
159
Arapahoe County Elected Office/Department Budgets
Administrative Services Janet J. Kennedy, CPA, Finance Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
20,000
40,000
60,000
80,000
100,000
120,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
50,000
100,000
150,000
200,000
250,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Current Office/Department Issues:
The Administrative Services Department budget includes a transfer to the Self‐Insurance Liability Fund that was reinstated in 2014 after several years of spending down excess balance as well as an increased property tax revenue projection as the economy recovers. The Administrative Services Department budget includes transfers related to the County's financial obligations and debt as well as centralized County expenses such as utilities and unemployment compensation charges.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ ‐ ‐Staff ‐ FTE ‐ ‐
350,000 316,235Salaries and Wages (2,897) ‐333,460 312,000 305,717Employee Benefits 213,881 312,000534,578
1,360,000 1,466,826Supplies 1,435,835 1,360,0001,283,671
33,838,938 33,158,302Services and Other 30,002,745 30,026,32390,881,101 611,930 211,842Capital Outlay 2,106,739 ‐1,574,576 22,764 41,366Central Services 33,576 ‐50,440
21,268,571 21,268,571Transfers 15,910,216 8,880,53019,036,745
Total Expenditures 49,700,095 57,764,203 56,768,861 40,578,853113,694,570
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
124,185,962 120,170,987Taxes 121,676,039 123,630,541116,455,358
850,000 855,990Licenses & Permits 852,758 850,000825,417 3,826,693 3,246,886Intergovernmental 4,017,893 3,366,6935,008,640
51,600 174,944Investment Earnings 67,648 50,000124,213 9,031,697 8,160,161Internal Charges 7,876,765 7,447,0908,048,948
10,763,952 10,763,952Transfers 12,217,648 6,737,22512,305,082
2,757,849 3,187,947Other 639,899 30,00061,542,945
Total Revenues 147,348,649 151,467,753 146,560,868 142,111,549204,310,603
2015 Budget
160
Arapahoe County Elected Office/Department Budgets
Administrative Services Janet J. Kennedy, CPA, Finance Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe County Water & Wastewater PID Fun 9,165,4999,086,8259,091,09911,023,78971,672,690 Building Finance Corporation Fund 6,263,2256,276,7706,282,6006,258,4356,274,207 Capital Expenditure Fund 1,317,9693,083,3343,151,4074,000,0004,020,838 Central Services Fund 1,360,0001,465,5041,350,0001,420,5921,277,177 Communications Network Replacement Fund 83,15037,757375,332200,767165,636 Conservation Trust Fund 559,900783,2921,193,380663,688381,366 Contingent & Emergency Reserve Fund ‐‐‐‐109,641 Developmental Disability Fund 7,454,3687,454,3707,455,1757,290,5057,219,960 General Fund 12,226,51723,644,37323,928,57416,638,73820,559,379 Lease Purchase Agreements Fund 2,148,2254,936,6364,936,6362,203,5822,013,676
Total 40,578,853113,694,570 49,700,095 57,764,203 56,768,861
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 1,317,9693,083,3343,151,4074,000,0004,020,838
Comm. Net Replacement 83,15037,757375,332200,767165,636 Conservation Trust 559,900783,2921,193,380663,688381,366 Contingent/Emergency Reserve ‐‐‐‐109,641 Debt and Lease Payments 8,527,40411,328,59811,334,4288,572,2388,394,374 Developmental Disabilities 7,454,3687,454,3707,455,1757,290,5057,219,960 General Administration 13,586,51725,109,87725,278,57418,059,33021,836,556 Projects ‐14,49814,4982,095,0391,440,463
Special Taxing Districts 9,049,5458,957,1358,961,4098,818,52970,125,736 Total 40,578,853113,694,570 49,700,095 57,764,203 56,768,861
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Capital Expenditure Fund
CIP Program Funding Transfer This package is an estimate of the transfer that is required to fund the Capital Improvement Program Committee recommendations for FY 2015 and includes the transfer from the Capital Expenditure Fund to the Infrastructure Fund for capital roadway infrastructure improvements.
1,250,000
Total Capital Expenditure Fund 1,250,000
General Fund
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
353,750
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(235,854)
2015 Budget
161
Arapahoe County Elected Office/Department Budgets
Administrative Services Janet J. Kennedy, CPA, Finance Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Energy Performance Improvements
The County will fund energy efficient improvements in 2015 that will reduce the County's utility usage and therefore a reduction in the utility cost budget is warranted.
(400,000)
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(15,632)
Total General Fund (297,736)
Total Administrative Services 952,264
2015 Budget
162
Arapahoe County Elected Office/Department Budgets
Aid to Agencies Nancy Sharpe, Chair ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The Board of County Commissioners provides financial aid to non‐ profit agencies that serve Arapahoe County residents in the areas of mental health, vulnerable populations, and drug and alcohol rehabilitation. Grant applications are accepted annually and must meet certain criteria to be eligible. Funds granted may only be used for the purpose outlined in the recipient’s application, and any unspent fund must be returned to the County unless the BOCC has approved alternate arrangements.
Agencies that have received funding from the County in the past include the 18th Judicial District Mental Health Court; Advocates for Children; Arapahoe County Council on Aging; Arapahoe/Douglas Mental Health; Arapahoe House; Aurora Interchurch Task Force; Aurora Mental Health Center; Comitis Crisis Center; Doctors Care; Food Bank of the Rockies; Gateway Battered Women’s Shelter; Inter‐Faith Community Service; Kempe Foundation; Metro Community Provider Network; Metro Crisis Services; TLC Meals on Wheels; Tri‐Valley Senior Citizens Association; and VIA Mobility (formerly Special Transit).
No Organization Chart is Applicable for this
Department
ORGANIZATION CHART
2015 Budget
163
Arapahoe County Elected Office/Department Budgets
Aid to Agencies Nancy Sharpe, Chair ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
0
0
0
0
1
1
1
1
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Current Office/Department Issues:
The Board of County Commissioners provides financial aid to non‐profit agencies that serve Arapahoe County residents in the areas of mental health, seniors, and drug and alcohol rehabilitation. Grant applications are accepted annually and must meet certain criteria to be eligible. Funds granted may only be used for the purpose outlined in the recipient's application, and any unspent funds must be returned to the County unless the BOCC has approved alternate arrangements.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
1,689,000 1,679,500Services and Other 1,679,500 1,679,5001,599,500 Total Expenditures 1,679,500 1,689,000 1,679,500 1,679,5001,599,500
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ ‐Other ‐ ‐695 Total Revenues ‐ ‐ ‐ ‐695
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 1,679,5001,679,5001,689,0001,679,5001,599,500 Total 1,679,5001,599,500 1,679,500 1,689,000 1,679,500
2015 Budget
164
Arapahoe County Elected Office/Department Budgets
Aid to Agencies Nancy Sharpe, Chair ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Healthcare Grants 998,500998,500998,500998,500943,500 Other Grant Requests ‐‐9,500‐‐ Social Program Grants 681,000681,000681,000681,000656,000
Total 1,679,5001,599,500 1,679,500 1,689,000 1,679,500
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(9,500)
Total General Fund (9,500)
Total Aid to Agencies (9,500)
2015 Budget
165
Arapahoe County Elected Office/Department Budgets
Assessor's Office Corbin Sakdol, Assessor ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
The Arapahoe County Assessor's Office discovers, lists, classifies, and values more than 221,300 real and personal properties in Arapahoe County. The Assessor's Office issues a Notice of Valuation to each taxable parcel and is responsible for maintaining public records, including ownership and parcel maps. The Office submits the Abstract of Assessment, Certification of Valuation to approximately 350 taxing entities, and produces the Tax Warrant Roll.
Assessor Corbin Sakdol
Deputy Assessor Administration
Deputy Assessor Appraisal
Administration Data Analysis Appraisal
ORGANIZATION CHART
2015 Budget
166
Arapahoe County Elected Office/Department Budgets
Assessor's Office Corbin Sakdol, Assessor ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
4,300
4,400
4,500
4,600
4,700
4,800
4,900
5,000
5,100
5,200
5,300
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
10
20
30
40
50
60
70
80
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
61.5
62.0
62.5
63.0
63.5
64.0
64.5
65.0
65.5
66.0
66.5
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Administrative Division
The Administrative division maintains the accuracy of public information, public records of items such as land ownership and parcel maps, and assists in appraisal data entry into the assessment and taxation system. Along with the normal office administration duties, the Administrative Division produces the Abstract Report, Certifications to Taxing Entities, calculates tax increments, and produces the Tax Warrant Roll. This division prepares any reports requested by individuals, outside agencies, and districts. This division produces the Notice of Valuation for all properties and manages the appeals process.
Appraisal Division
The Appraisal division collects property sales and appraisal information for the appraisal process of real property. For personal property, the division collects all data and values all personal property within the County. The division also responds to and prepares cases for appeals at all levels and compiles data and statistics for the final report of the annual valuation for the assessment study to be submitted to the General Assembly and the State Board.
Current Office/Department Issues:
2015 is a re‐appraisal year. This includes all residential homes, condos, apartments, commercial shopping centers, offices, restaurants, warehouses and industrial, vacant land, agricultural land, subdivisions that obtain building permits or are new construction and personal property. The Board of Assessment Appeals procedure changes have more than doubled the case load following the re‐valuation years. With the signs of real estate market improvement the Assessor's Office expects an increase in workload due to the increase in new subdivisions, new construction, and sales verification. The Assessor’s Office and Treasurer’s Office continue the conversion to a new computer system. This project has extreme challenges with heavy strain on staff.
2015 Budget
167
Arapahoe County Elected Office/Department Budgets
Assessor's Office Corbin Sakdol, Assessor ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
64.00 63.00 63.00Staff ‐ FTE 66.00 63.00
3,587,869 3,545,519Salaries and Wages 3,460,771 3,758,8673,520,622 1,079,084 1,047,497Employee Benefits 968,596 1,106,587964,745 110,600 64,548Supplies 103,586 133,118(18,655)
176,048 127,698Services and Other 115,525 166,301105,282 8,500 ‐Capital Outlay 6,952 13,600‐ 13,525 8,516Central Services 20,827 7,82153,245
Total Expenditures 4,676,257 4,975,626 4,793,777 5,186,2944,625,238
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ 1,600Taxes 1,640 ‐1,360 48,000 36,102Fees & Charges 65,545 48,00056,946
Total Revenues 67,185 48,000 37,702 48,00058,306
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Central Services Fund 13,600‐8,5006,952‐ General Fund 5,172,6944,793,7774,967,1264,669,3054,625,238
Total 5,186,2944,625,238 4,676,257 4,975,626 4,793,777
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administrative Division 5,186,2944,793,7774,975,6264,676,2574,625,238 Total 5,186,2944,625,238 4,676,257 4,975,626 4,793,777
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administrative Division 63.0063.0063.0064.0066.00 Total 63.0066.00 64.00 63.00 63.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Property valuation for all property types FTE to complete appraisal valuationsResource: 39.00 39.0039.00 41.00 Accurate valuations for all parcelsService: 221,500.00221,000.00 206,000.00 221,300.00
2015 Budget
168
Arapahoe County Elected Office/Department Budgets
Assessor's Office Corbin Sakdol, Assessor ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Administrative responsibilities FTE to complete administrative processesResource: 25.00 25.0025.00 21.00 Provide administrative functions with accuracy, timeliness, and professionalism
Service: 100%100% 100% 100%
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Central Services Fund
Scanner replacement Replacement of 2 hi‐end scanners FA#'s 301257, 301660. 13,600
Total Central Services Fund 13,600
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(70,258)
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
(2,722)
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
41,694
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(19,707)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
93,811
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(4,088)
Scanner replacement Replacement of 2 hi‐end scanners FA#'s 301257, 301660. 1,691
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(93,678)
Total General Fund (53,257)
Total Assessor's Office (39,657)
2015 Budget
169
Arapahoe County Elected Office/Department Budgets
Board of County Commissioners Nancy Sharpe, Chair ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Mission: Enhancing your quality of life through exceptional delivery of services and efficient use of public funds.
The Board of County Commissioners serves as the administrative and policy‐making body for Arapahoe County. The commissioners are elected by voters to represent five districts, each divided by population. The board oversees each department, approves the budget, hires the management team, administers county services, and oversees land‐use planning and development within unincorporated Arapahoe County. Each year the Board sets the budgets for all departments and offices including the offices of the other elected officials. The Commissioners serve as board members or are involved in organizations that contribute to regional collaboration such as Colorado Counties, Inc., Denver Regional Council of Governments, Public Airport Authority, National Association of Counties, Urban Drainage, Arapahoe/Douglas Mental Health Network, South Platte Working Group, Cherry Creek Basin Water Quality Authority, Centennial Public Airport Authority, Arapahoe County Water and Wastewater Authority, and Developmental Pathways. The Board also works with the Metro Area County Commissioners (MACC) to discuss issues around the metro area.
Rod Bockenfeld District 3
Nancy Jackson District 4
Nancy Sharpe District 2
Bill Holen District 5
Nancy Doty District 1
County Attorney Ron Carl
Department Directors
ORGANIZATION CHART
2015 Budget
170
Arapahoe County Elected Office/Department Budgets
Board of County Commissioners Nancy Sharpe, Chair ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
840
860
880
900
920
940
960
980
1,000
1,020
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
0
0
0
0
1
1
1
1
1
1
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
1.0
2.0
3.0
4.0
5.0
6.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt. S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Current Office/Department Issues:
The Board of County Commissioners set County policies, establishes the county budget, holds regular business meetings and public hearings, and represents the county on various governing bodies.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
5.00 5.00 5.00Staff ‐ FTE 5.00 5.00
436,500 436,501Salaries and Wages 451,072 436,500432,576 109,287 109,841Employee Benefits 104,022 112,938102,855
3,500 946Supplies 1,417 3,0001,884
453,310 422,533Services and Other 366,149 429,310368,014 Total Expenditures 922,660 1,002,597 969,820 981,748905,329
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 981,748969,8201,002,597922,660905,329 Total 981,748905,329 922,660 1,002,597 969,820
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Commissioners 981,748969,8201,002,597921,241910,156
Special Assistant to the BOCC ‐‐‐1,419(4,827) Total 981,748905,329 922,660 1,002,597 969,820
2015 Budget
171
Arapahoe County Elected Office/Department Budgets
Board of County Commissioners Nancy Sharpe, Chair ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Commissioners 5.005.005.005.005.00
Total 5.005.00 5.00 5.00 5.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(24,500)
Total General Fund (24,500)
Total Board of County Commissioners (24,500)
2015 Budget
172
Arapahoe County Elected Office/Department Budgets
BOCC Administration Lori J. Bosanko, Administration Manager ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The BOCC Administration manages the day‐to‐day operations of the Board of County Commissioners to ensure that the Commissioners can meet the needs of citizens and requirements to foster exceptional county government.
The BOCC Administration Manager supervises all staff functions including the development and management of the BOCC weekly Public Meeting and Study Session agendas; follow‐up on study session and public meeting assignments; management of the BOCC calendar; appointments to the County's Citizen Advisory Boards and Committees; development and management of the BOCC and BOCC Administration budgets; the role of liaison between the Elected Officials and Department Directors on behalf of the BOCC and other governmental entities; manage the County's Mayors and Commissioners Youth Award program; manage the Aid to Agencies grant program; manage the contract with the County's lobbyist, including gathering and disbursing information to the BOCC and Department Directors for the annual Colorado General Assembly legislative session; coordinate the annual Elected Officials and Department Directors workshop; and arrange meetings with various Front Range cities, counties and agencies with the BOCC.
Commissioner Nancy N. Sharpe
Executive Assistant
Administrative Assistant
Executive Assistant
Aid-to-Agencies Grant Award
Program
BOCC Administration
Manager
ORGANIZATION CHART
2015 Budget
173
Arapahoe County Elected Office/Department Budgets
BOCC Administration Lori J. Bosanko, Administration Manager ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
540
550
560
570
580
590
600
610
620
630
640
650
2012 Act. 2013 Act. 2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
0
0
0
0
1
1
1
1
1
1
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
0.5
1.0
1.5
2.0
2.5
3.0
3.5
4.0
4.5
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
BOCC Administration
Ensure timely and proper execution of all administrative support required by the BOCC.
Current Office/Department Issues:
Manage the Aid to Agencies $1.69 miilion grant program for local non‐profit agencies and ensure their compliance with grant requirements. Plan the annual fall recognition event to thank citizens that serve on the county's many boards and committees. Work with the county lobbyist to ensure timely communication between departments, the Commisisoners, and the lobbyist regarding the possible impact on county services from proposed House and Senate Bills
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
4.00 4.00 4.00Staff ‐ FTE 4.00 4.00
225,669 245,685Salaries and Wages 227,027 256,469218,133 70,361 73,414Employee Benefits 65,053 76,13150,067 24,200 19,551Supplies 24,457 20,53022,422
293,100 280,256Services and Other 276,867 283,410284,836 Total Expenditures 593,404 613,330 618,906 636,540575,458
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 636,540618,906613,330593,404575,458 Total 636,540575,458 593,404 613,330 618,906
2015 Budget
174
Arapahoe County Elected Office/Department Budgets
BOCC Administration Lori J. Bosanko, Administration Manager ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
BOCC Administration 636,540618,906613,330593,404575,458 Total 636,540575,458 593,404 613,330 618,906
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
BOCC Administration 4.004.004.004.004.00 Total 4.004.00 4.00 4.00 4.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
2,807
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(13,360)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
6,320
Total General Fund (4,233)
Total BOCC Administration (4,233)
2015 Budget
175
Arapahoe County Elected Office/Department Budgets
Clerk & Recorder's Office Matt Crane, Clerk & Recorder ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
The Arapahoe County Clerk & Recorder's Office is responsible for recording deeds, issuing marriage and civil union licenses, issuing passports, processing titles and registering automobiles, renewing driver's licenses, registering voters, administering elections, and maintaining records for the Board of County Commissioners.
Clerk & Recorder Matt Crane
Chief Deputy
Recording Clerk to the Board/
Budget/BookkeepingElectionsMotor Vehicle
ORGANIZATION CHART
2015 Budget
176
Arapahoe County Elected Office/Department Budgets
Clerk & Recorder's Office Matt Crane, Clerk & Recorder ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
11,000
11,500
12,000
12,500
13,000
13,500
14,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
115.0
116.0
117.0
118.0
119.0
120.0
121.0
122.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Administration
The Administration division maintains and administers the daily operations of the Clerk & Recorder's Office. This includes personnel tracking; processing and reporting payroll information; purchasing oversight; preparing the annual budget and monitoring financial transactions; forecasting revenue; disbursing tax revenue to other government agencies as an agent of the Department of Revenue; responding to citizens' concerns and requests; and complying with statutory requirements. This Division includes the Clerk to the Board, which maintains and administers the operation of the County Electronic Document Management System. This position also attends and documents meetings for the Board of County Commissioners and submits legal notices to local newspapers.
Recording
The Recording Division is responsible for recording of real estate documents and any other information for which there is a need for public record. This Division also issues marriage and civil union licenses, issues passports, and offers an on‐line fraud alert program.
Elections
The Elections Division administers elections for the State of Colorado, the County, cities, schools, and special districts in Arapahoe County. The County has 381 precincts and supports a registration database with more than 325,000 active voters, and more than 375,000 registered voters. The 2015 election cycle will be a coordinated election with both mail ballot and in‐ person voting options.
Motor Vehicle
The Motor Vehicle Division issues Colorado Certificate of Titles, motor vehicle registrations, temporary vehicle registrations, persons with disabilities placards, renews driver licenses, and issues identification cards. In addition, the Division collects revenues as an agent of the State Department of Revenue for distribution to appropriate government agencies. The Motor Vehicle Division makes every effort to enhance customer service and continually works to improve processes and services.
Current Office/Department Issues:
The Clerk and Recorder’s Office encourages citizens to use the website to access up‐to‐date information for election results, to register to vote, to obtain copies of recorded documents, and to register motor vehicles online. The Office protects online documents from fraud by encouraging citizens to utilize the Land Fraud alert program. The Office is continually searching for ways to reach our citizens to inform them of the services we provide.
The Office continues to be concerned about unfunded legislative mandates imposed on the counties. Recent legislation has increased the costs of administering elections and expanded certain requirements. One example is that the 2014 Primary and General Elections will include both mail ballot and in‐person voting options.
2015 Budget
177
Arapahoe County Elected Office/Department Budgets
Clerk & Recorder's Office Matt Crane, Clerk & Recorder ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
118.50 121.50 121.50Staff ‐ FTE 117.50 121.50
5,938,474 5,883,096Salaries and Wages 5,160,352 5,480,3765,448,202 1,730,867 1,686,844Employee Benefits 1,510,209 1,728,7541,547,455 1,176,900 658,282Supplies 389,849 507,030827,792
2,851,591 1,627,657Services and Other 1,077,861 1,003,9671,640,114 4,032,306 384,395Capital Outlay 53,000 190,47022,376 267,217 73,182Central Services 12,768 145,46828,422 262,991 262,991Transfers ‐ ‐1,000,000
Total Expenditures 8,204,039 16,260,346 10,576,447 9,056,06510,514,361
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
3,090,900 3,401,103Licenses & Permits 3,284,770 3,183,8203,267,412 132,099 115,809Intergovernmental 147,993 132,099143,625
9,657,411 8,584,196Fees & Charges 9,039,742 8,443,3409,122,163 178,000 225,621Fines & Penalties 189,429 252,000199,285 262,991 262,991Transfers ‐ ‐1,000,000
‐ 20,604Other 214 ‐1,310 Total Revenues 12,662,148 13,321,401 12,610,324 12,011,25913,733,795
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Central Services Fund 58,371411,3953,924,20653,0001,018,459 Electronic Filing Technology Fund 132,09999,858564,220139,412131,455 General Fund 8,865,59510,065,19411,771,9208,011,6279,364,447
Total 9,056,06510,514,361 8,204,039 16,260,346 10,576,447
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 715,721692,757745,273692,994665,117
Elections 1,877,0023,477,7588,740,1431,730,4404,077,374
Motor Vehicle 5,420,4375,521,9375,412,8554,951,7394,930,172 Recording 1,042,905883,9941,362,075828,865841,698
Total 9,056,06510,514,361 8,204,039 16,260,346 10,576,447
2015 Budget
178
Arapahoe County Elected Office/Department Budgets
Clerk & Recorder's Office Matt Crane, Clerk & Recorder ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 8.508.508.508.508.50
Elections 15.0015.0015.0015.0015.00
Motor Vehicle 84.0084.0084.0082.0081.00 Recording 14.0014.0014.0013.0013.00
Total 121.50117.50 118.50 121.50 121.50
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To process driver's license renewals and issue new Colorado driver's licenses. FTEResource: 11.00 12.0011.00 12.00
Total amount of revenue collected ($ millions)Service: 1.101,266.00 1.23 1,150.00
To process motor vehicle titles and issue license plates. FTEResource: 70.00 71.0070.00 71.00
Total revenue collected for the State and County ($ millions)
Service: 140.00129.00 122.00 135.00
To maintain voter registration database. FTEResource: 15.00 15.0015.00 15.00
Total registered votersService: 397,000.00385,000.00 385,000.00 395,000.00
To record real estate and other legal documents. FTEResource: 8.00 8.008.00 14.00
Number of documents recordedService: 115,000.00147,358.00 155,000.00 195,000.00
To issue marriage licenses and civil union. FTEResource: 5.00 5.005.00 14.00
Number of marriage licenses and civil union issuedService: 4,400.004,081.00 3,800.00 4,000.00
To issue passports. FTEResource: 4.00 4.004.00 4.00
Number of passports issuedService: 5,250.004,250.00 3,800.00 4,500.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Central Services Fund
Replace FA# 300949 ‐ Jeep Liberty The Motor Vehicle 2009 Jeep Liberty Asset # 300949, inventory # 3228 is due for replacement. The vehicle is used for transportation between the 4 Motor Vehicle branch offices and Drivers License locations.
30,851
Replace FA# 301256 ‐ Ford E 150 Motor Vehicle Passenger Van
The Clerk and Recorder would like to replace vehicle asset # 301256 inventory #3228, a 2009 Ford E 150 Passenger Van, due for replacement.
27,520
Total Central Services Fund 58,371
General Fund
2015 Budget
179
Arapahoe County Elected Office/Department Budgets
Clerk & Recorder's Office Matt Crane, Clerk & Recorder ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
2015 Adjustments for Election Administration Expense
The Arapahoe County Election division is responsible for all activity based operations from public information, registration, ballot creation, production and tabulation for Arapahoe County. The Election division requests $93,110 of additional funds for the 2015 fiscal year.
68,110
2015 Adjustments for Election Contingency Funds
The Arapahoe County Clerk and Recorder is responsible for all election related activities,as per Title 1 of the Colorado State statute and Secretary of State's rules. This package requests to increase the Election Contingency expenditures by a total of $62,600 General Fund.
17,600
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(104,338)
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
60,908
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(107,087)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
137,057
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(182,137)
Replace FA# 300949 ‐ Jeep Liberty The Motor Vehicle 2009 Jeep Liberty Asset # 300949, inventory # 3228 is due for replacement. The vehicle is used for transportation between the 4 Motor Vehicle branch offices and Drivers License locations.
5,093
Replace FA# 301256 ‐ Ford E 150 Motor Vehicle Passenger Van
The Clerk and Recorder would like to replace vehicle asset # 301256 inventory #3228, a 2009 Ford E 150 Passenger Van, due for replacement.
2,772
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(139,119)
Total General Fund (241,141)
Total Clerk & Recorder's Office (182,770)
2015 Budget
180
Arapahoe County Elected Office/Department Budgets
Communication Services Andrea Rasizer, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Communication Services directs the marketing, media and employee communication program for Arapahoe County and coordinates activities and events that facilitate communication among employees, citizens, news media and visitors.
Director Andrea Rasizer
County Store Printing ServicesCommunications
ORGANIZATION CHART
2015 Budget
181
Arapahoe County Elected Office/Department Budgets
Communication Services Andrea Rasizer, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
1,100
1,150
1,200
1,250
1,300
1,350
1,400
1,450
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
10
20
30
40
50
60
70
80
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
2.0
4.0
6.0
8.0
10.0
12.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Communication Services Administration
The department provides marketing, graphic design, printing services, event planning and communications support to departments and elected offices in order to enhance Arapahoe County’s image and its ability to achieve its goals and mission.
Open Space Admin‐Communication Services
The division provides marketing, graphic design, printing services, event planning and communications support to the Open Spaces program in order to enhance Arapahoe County’s image and its ability to achieve its goals and mission.
Current Office/Department Issues:
As an internal support department, Communication Services will continue to provide marketing, graphic design, printing services, event planning and communication support to Departments and Elected Offices. With continued focus on building the County’s Service First brand, Communication Services expanded efforts to increase awareness, both internal and external, of Align Arapahoe; while also producing an annual performance report, the Arapahoe County Fair, 17 Mile House Fall Festival and the annual Open Space Shareback and Grant ceremony.
In addition, Communication Services expanded efforts to communicate with citizens using Social Media tools, such as Twitter and Facebook; and participated in a countywide Integrated Emergency Management training through FEMA, the Federal Emergency Management Agency.
In conjunction with Information Technology and Finance, Communication Services led the Be Wise. Print Smart. project to reduce the County’s printing and copying costs one printer, one piece of paper and one toner cartridge at a time.
2015 Budget
182
Arapahoe County Elected Office/Department Budgets
Communication Services Andrea Rasizer, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
11.00 11.00 11.00Staff ‐ FTE 11.00 11.00
669,767 660,295Salaries and Wages 586,891 697,828574,224 210,921 208,498Employee Benefits 166,466 205,723161,081 170,650 108,511Supplies 128,353 153,210121,980
357,700 389,745Services and Other 352,804 335,700363,615 5,825 5,825Central Services 5,865 5,9005,865
‐ ‐Transfers 125 ‐100 Total Expenditures 1,240,504 1,414,863 1,372,874 1,398,3611,226,864
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
2,200 4,758Fees & Charges 3,660 ‐4,539 40,800 50,495Internal Charges 47,292 50,00069,405 4,450 2,045Other 508 4,450104
Total Revenues 51,460 47,450 57,298 54,45074,049
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 1,305,0081,315,4171,324,6371,193,5361,165,835 Open Space Sales Tax Fund 93,35357,45790,22646,96961,029
Total 1,398,3611,226,864 1,240,504 1,414,863 1,372,874
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Communication Services Administration 1,305,0081,315,4171,324,6371,193,5361,165,835 Open Space Admin‐Communication Services 93,35357,45790,22646,96961,029
Total 1,398,3611,226,864 1,240,504 1,414,863 1,372,874
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Communication Services Administration 10.0010.0010.0010.0010.00 Open Space Admin‐Communication Services 1.001.001.001.001.00
Total 11.0011.00 11.00 11.00 11.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
2015 Budget
183
Arapahoe County Elected Office/Department Budgets
Communication Services Andrea Rasizer, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
7,185
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,800
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(37,240)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
16,176
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(15,955)
Total General Fund (24,034)
Open Space Sales Tax Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
742
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
1,673
Total Open Space Sales Tax Fund 2,415
Total Communication Services (21,619)
2015 Budget
184
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
The Community Resources Department provides programs that benefit Arapahoe County citizens of all ages and economic levels. These programs are funded by federal and state grants, local property tax revenues, user fees, and client donations. Approximately 90.0% of the annual budget comes from grants. There are seven divisions within the department; Administrative Services, Arapahoe/Douglas Works! (ADW!), CSU Extension, Housing and Community Development Services, Judicial Services, Senior Resources, and Weatherization. The Administrative Services Division provides support for the Arapahoe County Cultural Council, and is responsible for the Volunteer Connections program.
Mission ‐ To build a strong, safe community by providing a unique array of "safety net" and other services that assist citizens in need and to offer opportunities for enrichment and engagement to others.
Vision ‐ To provide efficient and effective services with engaged employees and volunteers, meeting the needs of citizens, earning the respect of others and exceeding the expectations of external funding sources.
Director Don Klemme
Administration Housing &
Community Develop. Services
Senior ResourcesJudicial Services
CSU Extension Arapahoe/Douglas
Works!
Weatherization
ORGANIZATION CHART
2015 Budget
185
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
Division Descriptions
Community Resources Administration
This division performs a variety of supervisory, administrative and monitoring duties associated with the direction of the Community Resources Department including: Arapahoe/Douglas Works!, CSU‐Cooperative Extension, Housing & Community Development Services, Judicial Services, Senior Resources, and Weatherization. The division provides fiscal accountability for all divisions and grant activities, as well as provides staff support to the Arapahoe County Cultural Council. The division coordinates volunteer opportunities for citizens and employees through the Volunteer Connections Program. It also provides representation for Arapahoe County on various committees and boards in the community.
County Veterans Services Office
The Colorado Department of Veterans Services requires assistance to Veterans and their families in compliance with Sections 28‐ 5‐801 et seq., Colorado Revised Statutes. These benefits include burial assistance which provides veterans within Arapahoe County information regarding their burial allowance and advises family members about the collection of death pensions. This division also assists veterans to process claims for medical benefits, including assistance and coordination with Medicaid. Assistance with educational benefits is also coordinated with the Veteran Administration.
Senior Resources ‐ Transportation Division
In 2006, DRCOG designated Arapahoe County as the recipient of Title III Older American’s Act and/or State Funding for Seniors funds to provide transportation to Arapahoe County residents age 60 & over. The Senior Resources Division contracts with First Transit to provide door‐to‐door handicapped accessible transportation to medical, dental, mental health appointments, adult day programs, senior dining centers, grocery shopping, food bank trips, and classes related to maintaining or improving health. Four buses were acquired, using grant funding from the Colorado Department of Transportation to provide the base of transportation for Arapahoe County Seniors for many years.
Colorado State University Extension
This division provides educational information on Agriculture, Horticulture, Consumer & Family Issues, 4‐H, Youth Development, Natural Resources and Community Development. The division coordinates Arapahoe County 4‐H and open class activities through the Fair Planning Committee, in order to provide quality 4‐H and Youth Development programming to the youth in the County. County extension agents and their expertise is shared across county lines.
Arapahoe County Cultural Council
The Arapahoe County Cultural Council is a body appointed by the BoCC on an annual basis and is comprised of 13 members who represent various geographic regions of the County. Administrative staff support for the Council is provided by the Administration Division. On a yearly basis, the Council receives applications for Arapahoe County's share of the annual Scientific and Cultural Facilities District (SCFD) grant funding, reviews said applications, and prepares recommendations for the Board of County Commissioners about the distribution of the SCFD funds. After adoption by the Arapahoe County Board of County Commissioners, the recommendations are forwarded to the SCFD Board of Directors for approval and implementation.
Senior Resources ‐ Homemakers
Both the County General Fund and Community Service Block Grant (CSBG) portions of the Homemakers Program provide routine light housekeeping services that enable senior and disabled citizens to remain in their own homes and communities for a longer period of time, provide a safe and healthy living environment, provide referrals to citizens and families to enable them to access other beneficial programs, and to observe and report changes in clients’ health or lifestyle that might indicate a need for additional service. The Chore Services Program Grant provides non‐routine heavy housekeeping, organizing, packing for moves, cleaning for Housing and Urban Development (HUD) inspections, and yard work for seniors ages 60 and older to enable them to remain independent in their homes and communities. Clients in this program receive information and referral assistance as needed.
Judicial Services
This division provides pretrial release services to the courts, the District Attorney, and the Public Defender. The services include providing bond information and the supervision of offenders prior to sentencing, including supervision through the use of global positioning equipment for high risk defendants. Judicial Services screens, places and monitors adult/juvenile offenders ordered by the court to complete a specific number of Alternative Services/Useful Public Services service hours. The division provides alternative sentencing for community residents and residential & non‐residential placement of diversion and transition offenders approved by the Community Corrections Board. It provides the Arapahoe County Justice Coordinating Committee with statistical data and program analysis to identify systematic gaps, the duplication of services, and to provide collaborative efforts for effective programming and increased services to reduce the jail population.
2015 Budget
186
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
5,000
10,000
15,000
20,000
25,000
30,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
170.0
171.0
172.0
173.0
174.0
175.0
176.0
177.0
178.0
179.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Arapahoe/Douglas Works!
Arapahoe/Douglas Works!(ADW!) is funded by federal/state/local grants to provide a variety of Workforce Development/Talent Development activities including: Assessment of Workforce Development needs, basic skill & occupational skill development, career counseling, case management & job placement. ADW! receives funding from the Workforce Investment Act (WIA), Wagner Peyser, Employment Support Funds (ESF), Temporary Assistance to Needy Families (TANF), Employment First (Food Stamps) ADW! partners with other county departments (Human Services), community based organizations & educational institutions, AARP, The Learning Source for Adults/Families & Community Colleges. ADW! works closely with the business community, chambers of commerce & economic development to bridge job seekers and employers. A strategic relationship of Arapahoe County/Douglas County & regional partners within the Metro‐Denver business community is vital for successful connection between demand & supply of talent.
Housing & Community Development Services
This division assists with the improvement of housing conditions and community facilities for low and moderate‐income persons. The goal is to expand the supply of decent, safe, sanitary and affordable housing for this population.
Weatherization
This division performs comprehensive home inspections, energy audits and computer based savings‐to‐investment analysis on eligible clients' homes in accordance with State and Federal guidelines. Weatherization installs and retrofits a variety of cost‐ effective energy conservation measures to reduce energy consumption, including performing before and after air‐leakage tests on each home. They perform combustion appliance safety tests and resolve associated health and safety issues. They can also replace old furnaces for health and safety or energy efficiency reasons, and provide client education on conserving energy.
Current Office/Department Issues:
A large portion of the Community Resources budget is funded by federal and state grants. From year‐to‐year, these grants receive relatively stable funding. However, there is always a possibility that significant reductions can occur. When reductions to grant programs occur, there will be a significant impact on the programs and services offered.
2015 Budget
187
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
173.00 173.00 173.00Staff ‐ FTE 178.00 173.50
8,678,804 7,989,233Salaries and Wages 7,818,026 9,036,8837,460,388 2,883,467 2,469,756Employee Benefits 2,245,910 2,980,8272,156,311 1,668,447 971,128Supplies 971,309 1,642,7371,182,686
10,530,124 6,594,943Services and Other 7,758,101 10,486,0848,139,871 5,344,151 4,635,782Community Programs 4,859,847 5,298,2665,029,938 868,741 185,542Central Services 236,670 933,036110,489 10,000 ‐Transfers ‐ 6,6001,360
Total Expenditures 23,889,864 29,983,734 22,846,384 30,384,43324,081,042
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ ‐Licenses & Permits (400) ‐(150) 25,983,509 18,841,100Intergovernmental 20,314,014 26,437,47820,933,645
260,000 211,478Fees & Charges 203,513 255,000220,871 412,000 391,509Fines & Penalties 356,657 383,000390,593
4,000 7,932Investment Earnings 6,250 4,0005,877 525,178 398,220Internal Charges 428,864 467,962444,757 30,000 30,000Transfers 30,000 30,00030,000
371,244 638,650Other 292,153 427,391377,495
Total Revenues 21,631,052 27,585,931 20,518,888 28,004,83122,403,088
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe County Fair Fund 25,60024,83625,60024,30726,123 Arapahoe/Douglas Works! Fund 12,366,3218,867,35511,854,02110,509,5809,839,746 Community Development Fund 3,792,7532,047,0113,865,9611,679,8342,251,991 General Fund 3,212,3643,135,0693,255,0052,982,7262,844,979 Grant Fund 10,987,3958,772,11410,983,1478,693,4179,118,202
Total 30,384,43324,081,042 23,889,864 29,983,734 22,846,384
2015 Budget
188
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe County Cultural Council 1,0008821,000750646 Arapahoe/Douglas Works! 12,366,3218,867,35511,854,02110,509,5809,839,746 Colorado State University Extension 487,410460,687503,278471,368465,746 Community Resources Administration 817,533808,902869,869778,227714,833 County Veterans Services Office 166,673161,975168,432132,70984,917 Housing & Community Development Services 3,792,7532,047,0113,865,9611,679,8342,251,991 Judicial Services 6,902,8486,525,3837,032,8736,251,1336,373,312 Senior Resources ‐ Homemakers 1,185,3661,076,7931,198,1351,000,397984,942 Weatherization 4,664,5292,897,3984,490,1653,065,8653,364,909
Total 30,384,43324,081,042 23,889,864 29,983,734 22,846,384
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe/Douglas Works! 83.0083.0083.0083.0083.00 Colorado State University Extension 5.005.005.005.005.00 Community Resources Administration 9.009.009.009.0010.00 County Veterans Services Office 2.502.002.002.001.00 Housing & Community Development Services 3.503.503.503.502.50 Judicial Services 24.2524.2524.2524.2524.25 Senior Resources ‐ Homemakers 12.2512.2512.2512.2513.25 Weatherization 34.0034.0034.0034.0039.00
Total 173.50178.00 173.00 173.00 173.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Homemaker‐ General Fund. Under the General Fund 125 senior and disabled individuals will receive services. Program year budget March ‐ FebruaryResource: 200,616.00 260,695.00194,339.00 187,500.00 Number of unduplicated clients servedService: 125.00125.00 125.00 125.00
A/D Works! will provide employment and training assistance to all those who seek assistance from the publicly funded workforce system.
FTE and GFTE positions Resource: 112.00 114.00112.00 120.00 # of ADW! workforce centers visitsService: 65,000.0080,389.00 75,686.00 72,000.00
Increase CSU Extension program options for residents of Arapahoe, Douglas, Denver and Adams Counties. Number of multi‐county programs offeredResource: 22.00 25.004.00 30.00 Total number of attendees for programsService: 1,400.00116.00 1,150.00 1,300.00
Present the 4‐H and Open Class portion of the 2013 County Fair safely and in a well organized manner. Number of 4‐H members enrolledResource: 296.00 314.00283.00 300.00 4‐H Project and Open Class exhibits.Service: 2,000.001,300.00 1,800.00 2,000.00
To interview eligible felony, misdemeanor and DUI/DWAI detainees booked into the Detention Facility for the purposes of bond information and recommendations.
Number of Pretrial StaffResource: 8.00 8.008.00 8.00 Total eligible detainees interviewedService: 4,350.004,237.00 4,232.00 4,300.00
2015 Budget
189
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To provide supervision to all defendants ordered to pretrial services to monitor compliance with bond conditions & assure appearance in court.
Number of new intakes completedResource: 1,300.00 1,300.001,328.00 1,300.00 Unique individuals supervisedService: 2,050.001,901.00 2,027.00 2,000.00
To interview, screen and place offenders in recipient services agencies to complete court ordered AS/UPS hours. Total new AS/UPS CasesResource: 4,103.00 4,800.004,513.00 4,825.00 Total AS/UPS hours completedService: 163,500.00160,452.00 155,452.00 162,000.00
To provide diversion, transition, and residential community corrections placement for felony offenders. Residential community corrections revenuesResource: 4,372,181.00 4,333,215.004,140,759.00 4,674,442.00 Unique individuals served in residential placementService: 850.00914.00 752.00 830.00
HCDS will manage the CDBG program for the City of Centennial and Arapahoe County in accordance with HUD requirements and per the funding distribution decisions of each entity, and in accordance with the five‐year consolidated plan.
ExpendituresResource: 1,197,279.00 1,408,456.001,443,605.00 1,408,456.00
Number of ProjectsService: 20.000.00 26.00 25.00
Fairly allocate Arapahoe County's annual share of SCFD sales tax revenue to eligible Tier III organizations. SCFD Grant dollars allocatedResource: 1,228,099.00 1,200,000.001,038,175.00 1,200,000.00 Tier III applications reviewedService: 90.0099.00 91.00 90.00
Transportation ‐ Senior Resources will provide 11,308 trips to seniors for medical appointments, grocery shopping, and meal centers
BudgetResource: 313,973.00 344,259.00355,747.00 372,259.00
Number of trips providedService: 11,308.0011,328.00 10,600.00 10,808.00
Volunteer Connections program plans to increase the number of volunteer hours in 2014 by 5% Volunter Hours ContributedResource: 25,038.00 26,290.0020,607.00 27,605.00 Equivalent Value to Arapahoe CountyService: 610,888.00449,017.00 554,341.00 581,798.00
Homemaker‐ The CSBG Homemaker Program will serve 250 low income citizens during the program year. BudgetResource: 341,760.00 364,173.00380,601.00 364,173.00
Number of unduplicated clients servedService: 275.00398.00 268.00 275.00
Veteran's Services‐ The County Veteran Services Office will assist 500 veterans during the year with claims and other needs that will yield $500,000 in claims awarded per quarter.
BudgetResource: 79,486.00 148,432.0078,101.00 187,500.00
Number of veterans assistedService: 2,500.00632.00 1,000.00 2,500.00
Provide comprehensive energy efficiency and conservation services to as many eligible homes as feasible within budget. Total number of FTE field staffResource: 21.00 20.0025.00 18.00 Total number of homes servedService: 500.001,001.00 756.00 641.00
Maximize funding available for direct services provided to all homes weatherized. Total weatherization grant expenditures.Resource: 3,444,660.00 2,802,893.004,535,939.00 2,177,379.00 Percentage of administrative costs to total grant expenditures.
Service: 4.4%5.5% 5.9% 5%
Reduce customers' health and safety risks associated with faulty heating systems, and increase overall energy savings by replacing old and inefficient heating systems with high‐efficiency furnaces.
Number of FTE Furnace TechiciansResource: 4.00 4.005.00 2.00 Total number of furnaces replacedService: 86.00264.00 204.00 164.00
2015 Budget
190
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Chore Services‐ The Chore Service Program will provide 2500 hours of heavy duty chore services to 225 unduplicated clients. BudgetResource: 75,000.00 75,000.0075,000.00 79,151.00
Number of service hours providedService: 2,694.002,898.00 2,762.00 2,552.00
AD Works! will provide employment and training assistance to all those who seek assistance form the publicly funded workforce system.
FTE and GFTE positonsResource: 112.00 114.00112.00 120.00 # of ADW! workforce centers unique customer visitsService: 25,000.0026,298.00 28,296.00 30,000.00
Volunteer Hours ContributedResource: 25,038.00 26,290.0020,607.00 27,605.00 Equivalent value to Arapahoe CountyService: 610,888.00449,017.00 554,341.00 581,798.00
HCDS will manage the HOME program for Arapahoe County in compliance with HUD regulations and in accordance with the 5 year consolidated plan.
ExpendituresResource: 1,200,000.00 557,367.00702,198.00 557,367.00
Number of ProjectsService: 3.003.00 4.00 3.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Arapahoe/Douglas Works! Fund
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
93,420
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
48,266
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
108,636
Total Arapahoe/Douglas Works! Fund 250,322
Community Development Fund
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
3,320
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
2,504
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
5,637
Total Community Development Fund 11,461
General Fund
2015 Budget
191
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(42,419)
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
(850)
Community Resources Dept Negative General Fund Budget Package
The Administrative Services Division is requesting to voluntarily reduce the 2015 general fund budget by $8,700 in several accounts.
(8,700)
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
25,461
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,143
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(51,907)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
57,302
Senior Resources Division General Fund FTE Transfer to Grant Fund
The Senior Resources Division is requesting to transfer .25 FTE ($22,374) from the general fund to the grant fund 26.
(0.25)(22,374)
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(56,565)
Veterans Services .50 FTE Administrative Support Position Rquest
The Senior Resources Division, Veterans Service office, is requesting a .50 FTE general fund position that will be responsible for clerical and administrative duties, allowing the two County Veteran Service Officers to manage veteran client claim processing more efficiently. This .50 FTE position is budgeted at $30,970 and will be 100% funded by the two negative general fund budget packages entered (#3992 & #3997) that total $31,074 = budget neutral.
0.5030,970
Total General Fund (62,939) 0.25
Grant Fund
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
21,950
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
24,112
2015 Budget
192
Arapahoe County Elected Office/Department Budgets
Community Resources Don Klemme, Director ‐ 1690 W. Littleton Blvd., Suite 300, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
54,264
Senior Resources Division Grant Fund FTE Transfer from General Fund
The Senior Resources Division is requesting to transfer in .25 FTE ($22,374) to the grant fund 26 from the general fund.
0.2522,374
Total Grant Fund 122,700 0.25
Total Community Resources 321,544 0.50
2015 Budget
193
Arapahoe County Elected Office/Department Budgets
Coroner's Office Kelly C. Lear‐Kaul M.D., Coroner ‐ 13101 E. Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
The Coroner is an elected position whose office is independent and accountable directly to the citizens of Arapahoe County. The Board of County Commissioners' involvement is limited to approving the Office's annual budget. The current Coroner, Dr. Kelly Lear‐Kaul, is a physician trained and board certified in Anatomic and Clinical Pathology and Forensic Pathology, which is the branch of medicine concerned with the medical determination of cause of death, particularly in sudden and unexpected, violent, or suspicious deaths. Under the Coroner's direction are Medicolegal Death Investigations, Autopsy Support, and Administrative Support. These sections are responsible for the field investigation of scenes and circumstances of death, the identification of the deceased, the certification of death, the notification of next‐of‐kin, the performance of autopsies where indicated, the control and disposition of personal property and evidence of the deceased, and the archiving of related documentation.
Coroner Kelly Lear-Kaul M.D.
Pathology Assistants
Medical Investigators
Support Services
Office Administration
Forensic Pathologist
ORGANIZATION CHART
2015 Budget
194
Arapahoe County Elected Office/Department Budgets
Coroner's Office Kelly C. Lear‐Kaul M.D., Coroner ‐ 13101 E. Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
EXPENDITURE/REVENUE TREND
1,500
1,510
1,520
1,530
1,540
1,550
1,560
1,570
1,580
1,590
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
5
10
15
20
25
30
35
40
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
2.0
4.0
6.0
8.0
10.0
12.0
14.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Coroner
The Arapahoe County Coroner's Office is charged with keeping accurate records of all reportable deaths. This includes the manner, the cause, and the circumstances of the death. It also provides statistical information, including information regarding drug and alcohol use, to the Center for Disease Control and other federal, state and local government agencies and research organizations. The office provides expert testimony in criminal and civil court cases. The office also informs the public regarding the genetic causes of physical and mental illnesses. Additional public service activities include suicide and drug abuse education, and prevention presentations at schools, and meetings and training for law enforcement personnel, paramedics, medical students, and residents.
Current Office/Department Issues:
The Coroner's Office continues to work with local and national colleges, universities, and medical schools by allowing undergraduate, graduate, medical students and residents to do clerkships and rotations with the Coroner's Office. We also continue to strengthen our working relationships with law enforcement agencies, government offices, community partners and the medical community. We obtained national certification through the National Association of Medical Examiners and continue to improve and streamline our operations in order to maintain that accreditation.
2015 Budget
195
Arapahoe County Elected Office/Department Budgets
Coroner's Office Kelly C. Lear‐Kaul M.D., Coroner ‐ 13101 E. Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
12.00 12.00 12.00Staff ‐ FTE 12.00 12.00
1,027,222 1,058,873Salaries and Wages 1,045,771 1,017,0971,011,393 240,514 238,109Employee Benefits 225,645 249,652209,950 82,256 54,553Supplies 66,828 74,76063,505
209,468 187,605Services and Other 161,610 182,850178,494 2,000 ‐Capital Outlay 10,188 43,93631,000 14,362 14,362Central Services 21,509 16,16221,672
‐ ‐Transfers ‐ ‐31,000 Total Expenditures 1,531,550 1,575,822 1,553,501 1,584,4571,547,014
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ ‐Intergovernmental 13,688 ‐901 3,950 3,465Fees & Charges 8,358 3,7004,601
‐ ‐Transfers ‐ ‐31,000 Total Revenues 22,046 3,950 3,465 3,70036,502
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Central Services Fund 42,936‐‐‐31,000 General Fund 1,541,5211,553,5011,575,8221,531,5501,516,014
Total 1,584,4571,547,014 1,531,550 1,575,822 1,553,501
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Coroner 1,584,4571,553,5011,575,8221,531,5501,547,014
Total 1,584,4571,547,014 1,531,550 1,575,822 1,553,501
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Coroner 12.0012.0012.0012.0012.00
Total 12.0012.00 12.00 12.00 12.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To provide staff and data support to countywide and regional partnership groups Full‐time employeesResource: 12.00 12.0012.00 12.00 Attendance at committee meetings and tracking/aggregating relevent data
Service: 12.0012.00 12.00 12.00
2015 Budget
196
Arapahoe County Elected Office/Department Budgets
Coroner's Office Kelly C. Lear‐Kaul M.D., Coroner ‐ 13101 E. Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To perform in‐house histology to determine the pathologic diagnosis of the deceased. Histology TechnicianResource: 1.00 1.001.00 1.00 Assist in pathologic diagnosis of deathService: 500.00454.00 465.00 500.00
To determine the cause and manner of death for the deceased. Forensic Pathologists and AssistantsResource: 4.00 4.004.00 4.00 Number of autopsies performedService: 500.00455.00 447.00 475.00
Cases for which the Coroner assumed jurisdiction or provided investigative services. Full‐time employeesResource: 12.00 12.0012.00 12.00 Deaths that were reported to the Coroner's Office and investigated
Service: 2,900.002,518.00 2,659.00 2,800.00
To investigate and report facts surrounding deaths. Full‐time investigatorsResource: 7.00 7.007.00 7.00 Assist grieving families and work with law enforcement to determine circumstances surrounding death
Service: 500.00455.00 447.00 475.00
To educate the citizens of Arapahoe County and increase public awareness ‐ Increase community and regional partnerships. Full‐time employeesResource: 12.00 12.0012.00 12.00 Educate through tours, classes, internships, and lecturesService: 70.0070.00 70.00 70.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Central Services Fund
Replacement of Coroner Vehicle Replacement of Chevy Trailblazer that was purchased in 2005. 42,936
Total Central Services Fund 42,936
General Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
8,825
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(10,540)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
19,861
Replacement of Coroner Vehicle Replacement of Chevy Trailblazer that was purchased in 2005. 4,695
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(19,365)
Total General Fund 3,476
Total Coroner's Office 46,412
2015 Budget
197
Arapahoe County Elected Office/Department Budgets
County Attorney Ron Carl, County Attorney ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The County Attorney's Office provides the Board of County Commissioners and other persons or entities within Arapahoe County Government with the highest quality legal representation in all matters.
County Attorney Ron Carl
Litigation Property Tax
Matters Human Services Risk ManagementAdministrative Law
ORGANIZATION CHART
2015 Budget
198
Arapahoe County Elected Office/Department Budgets
County Attorney Ron Carl, County Attorney ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
1,000
2,000
3,000
4,000
5,000
6,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
500
1,000
1,500
2,000
2,500
3,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
21.4
21.6
21.8
22.0
22.2
22.4
22.6
22.8
23.0
23.2
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Administration
As directed by the Colorado and Federal constitutions, state statutes, and the Board of County Commissioners, this office provides legal advice for all County elected officials, department directors, commissions, committees, boards, and panels. This representation includes, but is not limited to, drafting and review of contracts; drafting and review of resolutions and ordinances; research, drafting, and review of legal memoranda; providing oral legal opinions; and providing written legal opinions. This office also assists the Board of County Commissioners to respond to requests from outside entities, etc. for a statement of position or action by the Board. It provides the Board of County Commissioners with advice and direction upon request. It also drafts ordinances and resolutions, as directed by the Board of County Commissioners.
Litigation
This division initiates or defends legal actions, as directed by Colorado statutes or the Board of County Commissioners. It identifies possible risks and exposures faced by the County and adequately prepares witnesses and parties for depositions and trials. It continues to minimize the need to contract with outside attorneys to represent the County's interests. This division also meets regularly with the Board of County Commissioners to provide litigation updates.
Board of Equalization
This division provides the Commissioners and the Assessor's Office with quality legal support at the Board of Assessment Appeals, district court, Court of Appeals, Supreme Court, and/or arbitration. It informs the Commissioners about any perceived irregularities or concerns. It also hires and manages competent referees who hear appeals, and hires consultants to evaluate the recommendations of the referees and Assessor's Office. This division is responsible for the coordination of all appeals that proceed beyond the Arapahoe County Board of Equalization.
Risk Management Division
Risk Management implements risk control processes and safety procedures designed to minimize exposures to injury and financial loss. It identifies and measures various risks of loss, then develops programs and/or processes to mitigate those risks, to transfer those risks, or to purchase insurance that protects the County from losses associated with those risks.
Current Office/Department Issues:
The County Attorney's Office continues to address litigation matters as they arise, provide administrative advice to all County offices and departments as instructed by the Board of County Commissioners, conduct the Board of Equalization process, and provide Risk Management services to County elected officials and employees. The issues facing the County vary from day‐to‐day and the issues with which the Office deals are often confidential and cannot be described with particularity.
2015 Budget
199
Arapahoe County Elected Office/Department Budgets
County Attorney Ron Carl, County Attorney ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
22.00 23.00 23.00Staff ‐ FTE 22.00 23.00
1,810,047 1,809,710Salaries and Wages 1,791,716 1,966,1121,656,129 445,769 446,877Employee Benefits 417,226 503,613395,581 114,050 89,344Supplies 72,253 139,05090,178
2,751,556 2,191,226Services and Other 1,946,088 2,693,8842,410,391 10,139 10,139Transfers 24,016 ‐‐
Total Expenditures 4,251,299 5,131,561 4,547,295 5,302,6594,552,279
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ 1Taxes 1 ‐‐ 10,000 12,059Licenses & Permits 9,851 10,00013,834 1,800 312,388Fees & Charges 409,263 1,80060,601
1,836,320 1,836,324Internal Charges 1,829,170 1,852,8801,729,300 450,000 450,000Transfers ‐ 500,000‐ 72,235 31,575Other 77,179 72,23578,269
Total Revenues 2,325,464 2,370,355 2,642,346 2,436,9151,882,004
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 2,733,4092,503,4932,580,2652,470,8942,332,725 Self Insurance Liability Fund 1,051,2501,088,0961,023,983781,217840,718 Worker's Compensation Fund 1,518,000955,7051,527,313999,1871,378,836
Total 5,302,6594,552,279 4,251,299 5,131,561 4,547,295
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 4,760,1844,113,7114,670,4493,952,4904,283,355
Board of Equalization 188,96792,170122,200202,644185,769 Risk Management Division 353,508341,414338,91296,16483,155
Total 5,302,6594,552,279 4,251,299 5,131,561 4,547,295
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 21.0021.0021.0020.0020.00
Board of Equalization 1.001.001.001.001.00 Risk Management Division 1.001.001.001.001.00
Total 23.0022.00 22.00 23.00 23.00
2015 Budget
200
Arapahoe County Elected Office/Department Budgets
County Attorney Ron Carl, County Attorney ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
22,389
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 7,085
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(40,765)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
50,388
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(48,335)
Total General Fund (9,238)
Total County Attorney (9,238)
2015 Budget
201
Arapahoe County Elected Office/Department Budgets
District Attorney George H. Brauchler, District Attorney ‐ 6450 S. Revere Parkway, Centennial, CO 80111 ‐ [email protected]
The District Attorney performs statutory duties in the 18th Judicial District, appearing in County, District, and Appellate courts on behalf of the people to prosecute criminal proceedings; for grand jury matters; writs of habeas corpus; inquests; forfeited recognizance bonds; public nuisance; and contraband forfeitures. The District Attorney renders legal opinions to county officials and may represent them in civil suits. The District Attorney also prepares and reviews affidavits and warrants for searches, seizures, and arrests.
District Attorney George Brauchler
Juvenile DiversionMain Office
ORGANIZATION CHART
2015 Budget
202
Arapahoe County Elected Office/Department Budgets
District Attorney George H. Brauchler, District Attorney ‐ 6450 S. Revere Parkway, Centennial, CO 80111 ‐ [email protected]
EXPENDITURE/REVENUE TREND
11,400
11,600
11,800
12,000
12,200
12,400
12,600
12,800
13,000
13,200
13,400
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
200
400
600
800
1,000
1,200
1,400
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
District Attorney
This division oversees the intake and prosecution of criminal violations relating to felony, juvenile, and misdemeanor matters. It also provides support services to crime victims and witnesses. The District Attorney also prosecutes white‐collar criminal and forfeiture matters, and administers local funds for the Victim Compensation and Victim's Assistance Law Enforcement (V.A.L.E.) programs.
Juvenile Diversion
This division receives cases diverted by juvenile prosecution and implements counseling, therapy, restitution, and community services to reduce the offender's re‐entry into the juvenile justice program.
Current Office/Department Issues:
The District Attorney prosecutes criminal violations related to felony, juvenile, and misdemeanor matters. The office is also involved in several efforts to identify at‐risk and delinquent youth, and to provide them and their families early intervention services. The goal is to prevent the juvenile from becoming involved in the juvenile justice system, but it is also aimed towards reducing the incidents of re‐entry into the criminal justice system.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
12,275,543 12,275,543Services and Other 12,186,135 13,129,71112,100,531 Total Expenditures 12,186,135 12,275,543 12,275,543 13,129,71112,100,531
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
350,000 949,102Other 661,504 550,0001,237,830
Total Revenues 661,504 350,000 949,102 550,0001,237,830
2015 Budget
203
Arapahoe County Elected Office/Department Budgets
District Attorney George H. Brauchler, District Attorney ‐ 6450 S. Revere Parkway, Centennial, CO 80111 ‐ [email protected]
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 13,129,71112,275,54312,275,54312,186,13512,100,531 Total 13,129,71112,100,531 12,186,135 12,275,543 12,275,543
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
District Attorney 12,556,23411,735,42611,735,42611,649,95211,568,115 Juvenile Diversion 573,477540,117540,117536,183532,416
Total 13,129,71112,100,531 12,186,135 12,275,543 12,275,543
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Budget Adjustment Due to Population Growth
The Arapahoe County share of the cost for the District Attorney's Office needs to be adjusted based upon the proportional change in population amoung the four counties that are in the 18th Judicial District.
(22,192)
District Attorney Salary and Benefit Increase
The District Attorney's Office is requesting increases in their budget for 2015 to fund increased salary and benefit expenses for staff. The District Attorney's Office is requesting to make salary and market adjustments as well as cover the increased cost of health insurance and retirement contributions.
628,459
Increase for New Courtroom Staffing
The 18th Judicial District opened a new courtroom during 2014 and the District Attorney's Office is requesting funding to add 4 FTE for a Senior District Court Deputy District Attorney (DA), a District Court Deputy DA, an investigator, and a paralegal.
247,901
Total General Fund 854,168
Total District Attorney 854,168
2015 Budget
204
Arapahoe County Elected Office/Department Budgets
Facilities and Fleet Management Dick Hawes, Director ‐ 1610 West Littleton Blvd, Suite 100, Littleton, CO 80120 ‐ [email protected]
Facilities and Fleet Management is a total resource organization providing full service physical plant maintenance and operations management, capital project management, lifecycle maintenance and repair of vehicles and equipment, and organization‐wide distribution/warehouse services including mail and parcel processing in a responsive and cost effective manner.
Director Dick Hawes
Facilities Management
Fleet Management
Project Management
Distribution ManagementAdministration
ORGANIZATION CHART
2015 Budget
205
Arapahoe County Elected Office/Department Budgets
Facilities and Fleet Management Dick Hawes, Director ‐ 1610 West Littleton Blvd, Suite 100, Littleton, CO 80120 ‐ [email protected]
Division Descriptions
Administration
This Division is responsible for overseeing the daily operations of the distribution management and warehouse functions, department budget development/ monitoring, pool car activities, and provides administrative and leadership support to each of the Divisions within the Facilities & Fleet Management Department.
For the 2015 Key Performance Indicators under Fiscal Management the Division will be tracking the overhead as a percentage of the annual expenditures. They will also be tracking the forecasted expenditures versus actual expenditures. Another indicator that will be tracked is the occupancy rate per square foot for Space Utilization. Other indicators include the percentage of employees participating in department wide activities and employee feedback on awareness of department performance for Employee Engagement. As well as the delivery of the annual department customer survey.
Project Management Office
The Project Management office offers project consulting and management, contract management, project estimating, onsite management, and resource management for all new construction, remodels and non‐construction/special projects. In close collaboration with the Facilities Management Division, the PMO uses standard industry recognized principles and techniques to complete projects within schedule and budget constraints. This Division is also responsible for the coordination of the audio/visual needs for the county.
The 2015 Key Performance Indicators are Capital Project Administration and A/V and Security System Support. The first one includes the % of projects completed within budget, the % of projects completed on schedule, overhead as a % of work under management, and the % of contingencies utilized. The second category will track the % of customer requests completed on‐ time for the three priority levels of service work orders and the % of customer requests that require re‐work.
Facilities Management
This Division performs all maintenance and custodial services for county facilities, including HVAC, plumbing, electrical, general maintenance and parking lot/grounds services. This Division works to maintain the value of the ACG's portfolio of 31 buildings owned and operated by ACG in the most cost effective and energy efficient manner. This is accomplished through the performance of routine, preventative and emergency maintenance services; capital repair and replacement project management; and real estate management services for the 1,340,000 square feet of buildings owned and operated by FFM.
2015 Key Performance Indicators for Building Maintenance and Repair are the % of customer requests completed on‐time for all priority levels of service work orders, the % of scheduled Level 1 custodial tasks completed, and the % of scheduled preventative maintenance tasks completed. Energy Management is the consumption of electric/gas per square foot, and water usage as a % of occupied space
Distribution Management
This division is responsible for the distribution of all incoming and outgoing mail and packages received at the various county facilities. It supports functional collaboration and provides service to all departments through courier and mail services, processing large mailings for county citizens, and by serving as a centralized distribution center for the various departments and offices. This division is also responsible for managing the operations of the Warehouse facility, which stores historical documents, supplies and other commodities that are vital to the success of each department and elected office in ACG. The 2015 Key Performance Indicators under Meter and Distribute Mail are the % of mail delivered on time and within 24 business hours and the % of presort‐able mail pieces. Under Shipping and Receiving, are the percentages of incoming and internal shipping processed and delivered within 24 hours. The indicator for Warehouse Management is the number of inventory variance.
Fleet Management
Fleet Management provides vehicle and equipment service and repair for the entire County owned and operated fleet, as well as contracted services for the District Attorney's Office. This Division is also responsible for ensuring fueling requirements are met at fueling sites, monitoring market trends for the procurement of parts and supplies, as well as assisting user departments in the replacement of vehicles and equipment. The 2015 Key Performance Indicators for Vehicle Maintenance and Repair are: the % of vehicle repairs requiring re‐work, the% of scheduled preventative maintenance tasks performed, Technician repair labor hours as a % of annual labor hours, the % of technicians with a minimum of 5 ASE work category certifications, and non‐ schedule repairs as a % of annual repair labor hours. For Fuel Management is it the per gallon cost of fuel and for Vehicle Asset Management is it the % of time used and posted annual mileage.
2015 Budget
206
Arapahoe County Elected Office/Department Budgets
Facilities and Fleet Management Dick Hawes, Director ‐ 1610 West Littleton Blvd, Suite 100, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
20,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
104.0
104.5
105.0
105.5
106.0
106.5
107.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Current Office/Department Issues:
The current issues facing the Facilities & Fleet Management Department are the flexibility and resources needed to adopt new technology and best practices to enhance service delivery across the department, ensuring key performance indicators are utilized to measure and improve outcomes, focusing building occupants on energy conservation practices to drive conservation, accurate forecasting of capital project costs with an expanding local construction market, and providing 2014 same level services with increasing costs and flat revenues.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
106.40 105.40 105.40Staff ‐ FTE 106.40 104.90
4,692,394 4,653,569Salaries and Wages 4,520,365 4,816,5854,477,385 1,544,039 1,505,849Employee Benefits 1,398,460 1,591,0431,377,742 1,145,997 1,140,448Supplies 1,085,862 1,066,7311,016,568
2,587,303 2,482,607Services and Other 2,379,911 2,087,8471,885,572 24,150,041 6,001,600Capital Outlay 10,777,802 2,238,4972,290,525
97,495 107,728Central Services 100,249 79,049115,892 1,300,000 1,300,000Transfers 1,336,001 1,308,9121,319,298
Total Expenditures 21,598,650 35,517,269 17,191,802 13,188,66412,482,981
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
4,504 4,821Intergovernmental 84,156 ‐321,776
‐ ‐Investment Earnings ‐ ‐117 1,364,989 1,421,908Internal Charges 1,354,134 1,667,1641,459,484 9,300,000 9,300,000Transfers 1,836,001 1,815,5003,108,117
7,500,000 6,725,725Other 4,023 ‐69,159
Total Revenues 3,278,314 18,169,493 17,452,454 3,482,6644,958,653
2015 Budget
207
Arapahoe County Elected Office/Department Budgets
Facilities and Fleet Management Dick Hawes, Director ‐ 1610 West Littleton Blvd, Suite 100, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Building Maintenance Fund 1,718,3891,668,4432,178,5202,028,9921,554,476 Capital Expenditure Fund 2,176,9976,308,92424,018,66310,629,4381,973,923 Central Services Fund 61,500176,975131,378141,138‐ General Fund 9,231,7789,037,4609,188,7088,799,0818,632,806 Grant Fund ‐‐‐‐321,776
Total 13,188,66412,482,981 21,598,650 35,517,269 17,191,802
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 2,635,5986,753,70424,525,85310,994,9642,470,569
Distribution Management 384,164392,896403,663402,412394,756 Facilities Management 7,059,6896,888,2377,412,4767,230,1236,827,577 Fleet Management 2,527,5182,603,2872,591,5472,425,7592,267,862 Project Management Office 581,695553,678583,730545,392522,216
Total 13,188,66412,482,981 21,598,650 35,517,269 17,191,802
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 5.005.505.505.505.50
Distribution Management 6.006.006.006.006.00 Facilities Management 68.5068.5068.5068.5068.50 Fleet Management 20.4020.4020.4020.4020.40 Project Management Office 5.005.005.006.006.00
Total 104.90106.40 106.40 105.40 105.40
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To provide the highest level of custodial services in all County facilities Total FTE's ‐ Facilities Environmental ServicesResource: 41.50 41.5041.50 41.50 Total Square Footage Operated ($ in thousands)Service: 1,367.001,340.00 1,340.00 1,340.00
Monitoring Budget Expenditures Forecasted Budget Expenditures ($ in Thousands)Resource: 9,167.00 9,189.009,324.00 9,437.00 Actual Budget ExpendituresService: 100%92.8% 97.28% 96%
To provide the highest level of maintenance in all County facilities Total FTE's ‐ Facilities MaintenanceResource: 27.00 27.0027.00 27.00 Total work orders completedService: 15,500.0016,000.00 14,206.00 15,000.00
Provide a high level of service to all Departments and Elected Offices in the most cost effective manner Total units in County fleetResource: 850.00 850.00807.00 860.00 Total completed work orders for serviceService: 5,000.004,146.00 6,000.00 6,000.00
2015 Budget
208
Arapahoe County Elected Office/Department Budgets
Facilities and Fleet Management Dick Hawes, Director ‐ 1610 West Littleton Blvd, Suite 100, Littleton, CO 80120 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Ensure timely and efficient mail delivery and processing for all County departments and elected offices Number of pieces of mail (in Thousands)Resource: 1,022.00 1,107.001,090.00 1,073.00 Total deliveriesService: 541,760.00518,206.00 550,782.00 556,291.00
To efficiently and effectively complete projects to the benefit of the County, its citizens and employees Number of Project ManagersResource: 5.00 5.005.00 5.00 New projects assigned Service: 15.0012.00 20.00 15.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Building Maintenance Fund
ACSO Training Room Partition Replacement
Replace the existing partition in the training room at the Sheriff’s Office due to wear and tear and the increased difficulty of finding replacement parts.
40,000
Altura Plaza Perimeter Sidewalk Replacement
The existing sidewalk around the perimeter of Altura Plaza has exceeded its useful life and needs to be replaced.
45,000
CentrePoint Plaza 3rd Floor Carpet Replacement
Funding request to replace the carpet on the 3rd floor of CentrePoint Plaza.
200,120
Roof Replacement for Shed at Peoria Shops
Replace existing roof on shed number 3 at the Peoria Shops with new (EPDM) roofing material and sloped for better drainage.
35,000
Total Building Maintenance Fund 320,120
Central Services Fund
Mobile Fuel Trailer Replacement of existing mobile fuel trailer due to new EPA requirements
46,000
Snow Equipment ‐ West Purchase new snow removal equipment to efficiently remove snow from the 2 miles of sidewalk at the western facilities in the County.
15,500
Total Central Services Fund 61,500
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(94,329)
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
55,047
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,556
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(0.50)(139,260)
2015 Budget
209
Arapahoe County Elected Office/Department Budgets
Facilities and Fleet Management Dick Hawes, Director ‐ 1610 West Littleton Blvd, Suite 100, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Keri Card Reader System Maintenance Increase
Increased maintenance and repair costs to the existing Card Reader System.
8,000
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
123,877
Mobile Fuel Trailer Replacement of existing mobile fuel trailer due to new EPA requirements
19,989
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(3,256)
Snow Equipment ‐ West Purchase new snow removal equipment to efficiently remove snow from the 2 miles of sidewalk at the western facilities in the County.
17,042
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(125,776)
Total General Fund (133,110) (0.50)
Total Facilities and Fleet Management 248,510 (0.50)
2015 Budget
210
Arapahoe County Elected Office/Department Budgets
Finance Janet J. Kennedy, CPA, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The Finance Department efficiently provides accurate, timely, and useful financial services and information to the Board of County Commissioners, to County departments and offices, and to the general public and financial community.
Finance divisions and services include: Accounting Division (accounting, accounts payable/receivable, payroll, sales tax, SAP support); Budget Division (budget preparation/control, debt management, mill levy certification); the Administrative Division (finance administration and strategic planning); and the Purchasing Division (procurement and vendor relations).
Director Janet J. Kennedy
Administration BudgetAccounting Purchasing
ORGANIZATION CHART
2015 Budget
211
Arapahoe County Elected Office/Department Budgets
Finance Janet J. Kennedy, CPA, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Division Descriptions
Finance Administration
The Finance Administraion Division provides overall management of and support for the Finance Department, presents financial policy recommendations to the Board of County Commissioners, represents the County's financial interests on key committees, manages County debt, and develops strategic plans for providing financial services to the County, especially managing the County's pilot performance budgeting program.
Accounting Division
The Accounting Division is responsible for maintaining an accounting and financial reporting system that is consistent with the generally accepted accounting principles of the United States (US GAAP) and that meets internal and external reporting requirements. The Accounting division is also responsible for writing the County's financial policies and monitoring compliance with them through internal auditing. Towards these ends, this division provides services in accounts payable, accounts receivable, payroll, fund accounting, grant accounting, fixed asset accounting, sales and use tax monitoring, and SAP end user training and functional support. To effectively and efficiently accomplish these goals, the Accounting Division emphasizes staff education in current accounting practices, changing regulations, computer technology, and internal controls.
Budget Division
The Budget Division is responsible for the planning, coordination, implementation, management, and monitoring of the County's budget for the current and future years. The division performs a variety of budgetary functions including capital expenditure management, trend analysis, compliance with the Taxpayer Bill of Rights (TABOR), and multiple year forecasting.
Purchasing Division
The Purchasing Division works with the elected offices and departments in a cooperative manner to procure goods and services that provide for the lowest cost, yet highest value for the County. This is accomplished by making sure all commodities and contractual services are obtained by meeting the highest standards in sufficient quantities available and the best price available. When purchasing commodities and contractual services, the County follows sound and prudent business practices, and also promotes full and equitable economic participation from all segments of the business community.
Current Office/Department Issues:
Some of the Board’s top priorities in its Align Arapahoe strategic plan for 2015 are: 1) strategic planning and performance management that will help guide the County’s budgeting process; 2) business process improvements that will yield more efficient and better services to citizens; and 3) fiscally responsible, data‐driven decision making that will optimize the use of taxpayer dollars toward achieving County goals. The Finance Department will play a key role in these efforts by assisting in the development of relevant performance measures, researching best budgeting practices, working with departments in piloting new approaches, participating in any business process improvement efforts that involve financial transactions or reporting, providing additional training for County staff on financial and purchasing skills needed to better assist their departments and offices in enhancing their revenue and expenditure monitoring, and facilitating a culture and knowledge base that supports the County’s goal of maintaining its high level of fiscal responsibility and its AA‐ bond rating. An additional challenge will be developing and sustaining a structurally balanced budget for 2015 that meets the County’s needs as 2015 is projected to be the final year that the County’s property tax revenues will reflect the downtown in real estate values from the 2008 recession.
2015 Budget
212
Arapahoe County Elected Office/Department Budgets
Finance Janet J. Kennedy, CPA, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
2,500
2,600
2,700
2,800
2,900
3,000
3,100
3,200
3,300
3,400
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
1,000
2,000
3,000
4,000
5,000
6,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
5.0
10.0
15.0
20.0
25.0
30.0
35.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
30.00 30.00 30.00Staff ‐ FTE 30.00 30.00
2,163,965 2,013,107Salaries and Wages 2,106,269 2,244,5121,997,992 563,371 505,139Employee Benefits 512,014 587,614490,252 49,714 33,688Supplies 35,673 47,27837,189
541,758 252,949Services and Other 300,565 310,391257,985 3,037 3,037Central Services 3,037 3,0373,037
Total Expenditures 2,957,557 3,321,845 2,807,920 3,192,8322,786,455
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ 4,806,385Taxes 67,870 ‐4,802,342 ‐ 129Fees & Charges 872 ‐984 ‐ 29,034Investment Earnings ‐ ‐18,725
60,000 132,501Other 114,414 100,00048,538
Total Revenues 183,156 60,000 4,968,049 100,0004,870,589
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Capital Expenditure Fund ‐‐‐93,76167,541 General Fund 3,154,7582,776,1453,274,0402,837,0352,687,641 Open Space Sales Tax Fund 38,07431,77547,80526,76031,274
Total 3,192,8322,786,455 2,957,557 3,321,845 2,807,920
2015 Budget
213
Arapahoe County Elected Office/Department Budgets
Finance Janet J. Kennedy, CPA, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Accounting Division 2,020,9591,772,0962,095,9091,711,9061,636,365 Accounting Division ‐ Open Space 38,07431,77547,80526,76031,274 Budget Division 522,157409,969515,208503,477442,708 Finance Administration 251,702240,695321,271382,385354,639 Purchasing Division 359,940353,385341,652333,029321,469
Total 3,192,8322,786,455 2,957,557 3,321,845 2,807,920
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Accounting Division 18.5018.5018.5018.5018.50 Accounting Division ‐ Open Space .50.50.50.50.50 Budget Division 5.005.005.005.005.00 Finance Administration 2.002.002.002.002.00 Purchasing Division 4.004.004.004.004.00
Total 30.0030.00 30.00 30.00 30.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Expand opportunities for local business to compete in a fair and open purchasing process while also ensuring that the County gets its best value for the taxpayer dollar by holding local workshops in conjunction with local business organizations
Purchasing FTEResource: 4.00 4.004.00 4.00 Workshops HeldService: 4.004.00 4.00 4.00
Maintain the County's bond rating (AA‐) Budget and Accounting FTEResource: 26.00 26.0026.00 26.00 All deadlines metService: 100%100% 100% 100%
Preserve County financial resources and enhance trust in County government by complying with all Countywide financial regulatory reporting deadlines, including all statutory submissions to the state, W‐2s, 1099s, 941s and arbitrage compliance.
Budget and Accounting FTEResource: 26.00 26.0026.00 0.00 All County financial reporting deadlines met (100% = Yes)Service: 0%100% 100% 100%
Create trust in County's Finance Department by earning Awards of Excellence from GFOA for both the Comprehensive Annual Financial Report and the Budget Document and from the National Institute of Governmental Purchasing (NIGP).
Finance staff ‐ FTEResource: 30.00 30.0030.00 0.00 Earn all 3 annual awards (100% = Yes)Service: 0%100% 100% 100%
Create an environment that fosters fairly presented financial statements by emphasizing best practices, strong internal controls, completeness, accuracy, and timeliness and supporting departments of offices to earn an unqualified audit opinion.
Accounting FTEResource: 18.00 18.0019.00 0.00 Receive unqualified audit opinion (100% = Yes)Service: 0%100% 100% 100%
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
2015 Budget
214
Arapahoe County Elected Office/Department Budgets
Finance Janet J. Kennedy, CPA, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
25,292
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,223
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(54,936)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
56,917
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(54,976)
Total General Fund (21,480)
Open Space Sales Tax Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
250
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
565
Total Open Space Sales Tax Fund 815
Total Finance (20,665)
2015 Budget
215
Arapahoe County Elected Office/Department Budgets
Human Resources Patrick Hernandez, Director ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
The mission of the Human Resources Department is to become a Strategic Business Partner in developing and implementing strategic initiatives identified through Align Arapahoe.These areas include recruitment/selection, leadership development, succession planning, employee development, benefits, compensation and system integration, and are for the benefit of Arapahoe County employees and citizens.
Director Patrick Hernandez
Employee Benefits
Employee Relations
Employee Compensation
Employee Development
Integrated Systems
Recruitment/ Selection
ORGANIZATION CHART
2015 Budget
216
Arapahoe County Elected Office/Department Budgets
Human Resources Patrick Hernandez, Director ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
1,000
2,000
3,000
4,000
5,000
6,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
500
1,000
1,500
2,000
2,500
3,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
13.4
13.6
13.8
14.0
14.2
14.4
14.6
14.8
15.0
15.2
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Human Resources Administration
Design and implement a Strategic Talent Management process that will result in recruiting, developing, rewarding, and retaining Top Performers. In addition, provide individual consulting/support to all departments and offices in payroll, benefit and employee relations issues.
Human Resources Development
Human Resources is responsible for the design and implementation of County sponsored training programs offered to all Arapahoe County employees.
Current Office/Department Issues:
The ability to successfully complete the County initiatives is dependent on a number of factors. Sufficient budget, time, additional initiatives and headcount available to appropriately address issues are major factors. Recommending an efficient and competitive total compensation plan focused on attracting, motivating and retaining a highly qualified work force is an issue due to economic pressures. The new system, SAP, did allow us efficiencies in some areas. However, regarding personnel action forms (PAF), it has challenged us on processes such as pay increases, new hires, organizational moves and promotions. Processing these items has increased approximately 20%.
In 2014, Health Care Reform has added additional work for the Total Compensation group. This will continue to add approximately 5% of additional work for the Total Compensation group. Next, a formal governance structure for the County’s 457 Plan is required to materialize in 2014/2015. Patrick Hernandez must assume the role of Plan Fiduciary. Finally, in 2014 and continuing in perpetuity, the County’s succession plan (LEAD) is consuming approximately 40% of Patrick Hernandez’s time, in development and implementation. In 2015, the time allocation for the LEAD program is projected to take 60‐70% of his time. Note: Human Resources surrendered the position of Organizational Development Person in 2010 due to a lack of “need” or “Readiness” of the organization.
2015 Budget
217
Arapahoe County Elected Office/Department Budgets
Human Resources Patrick Hernandez, Director ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
14.00 14.00 14.00Staff ‐ FTE 14.00 15.00
993,967 1,008,593Salaries and Wages 978,077 1,045,449918,628 255,692 260,581Employee Benefits 237,029 274,474226,111 35,000 19,226Supplies 37,219 34,45035,683
3,508,732 2,663,511Services and Other 2,684,797 3,246,9352,728,178 Total Expenditures 3,937,121 4,793,391 3,951,911 4,601,3083,908,600
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
180,000 94,168Fees & Charges 105,810 180,000121,618 2,103,000 1,227,298Internal Charges 1,616,835 2,053,9002,178,944
49,060 39,060Transfers 105,525 135,200100,010
‐ ‐Other ‐ ‐1,700 Total Revenues 1,828,170 2,332,060 1,360,527 2,369,1002,402,271
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Employee Flex Benefit Plan Fund 918,900802,6051,028,000819,558956,351 General Fund 1,807,2081,708,8121,830,7041,679,9851,496,326 Self Insurance Dental Fund 1,875,2001,440,4941,934,6871,437,5791,455,923
Total 4,601,3083,908,600 3,937,121 4,793,391 3,951,911
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Human Resources Administration 4,464,5493,809,8314,656,6323,837,4713,839,612 Human Resources Development 136,759142,080136,75999,65068,988
Total 4,601,3083,908,600 3,937,121 4,793,391 3,951,911
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Human Resources Administration 15.0014.0014.0014.0014.00 Total 15.0014.00 14.00 14.00 14.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Development of a Talent Management Process in conjuction with Align Arapahoe Hours needed to develop identifiable competencies and develop staff
Resource: 2,000.00 2,000.002,000.00 2,000.00
FTEs to completeService: 1.001.00 1.00 1.00
2015 Budget
218
Arapahoe County Elected Office/Department Budgets
Human Resources Patrick Hernandez, Director ‐ 5334 S. Prince St., Littleton, CO 80120 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Development of a Wellness Program to encourage healthy lifestyles Hours needed in order to decrease health insurance costsResource: 700.00 700.00624.00 700.00 FTEs to completeService: 1.002.00 2.00 2.00
On Site training for all employees FTE hours to prepare and complete Resource: 4,100.00 4,100.004,100.00 4,100.00 Number of employees participating in training program activities
Service: 1,000.001,000.00 1,000.00 1,000.00
Revision of Performance Evaluation process/tools/training FTE Hours to completeResource: 5,000.00 5,000.005,000.00 5,000.00 To transform County's mission, vision, and values into job performance thereby improving County service levels.
Service: 2,400.002,400.00 2,400.00 2,400.00
NeoGov On line application system (upgrades/services/features) FTE Hours to completeResource: 3,952.00 3,952.001,800.00 3,952.00 Increased availability and selection of highly qualified employees to better serve our customers, pool of applicants.
Service: 30,000.0026,000.00 30,000.00 30,000.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
10,941
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,962
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(66,300)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
24,622
Organizational Leadership & Development Consultant
One new (reinstated), FTE, position of Organizational Learning and Development Consultant responsible for learning and assisting in the areas of succession planning, leadership development, engagement, and human capital metrics moving forward in 2015.
1.00102,113
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(23,674)
Total General Fund 53,664 1.00
Total Human Resources 53,664 1.00
2015 Budget
219
Arapahoe County Elected Office/Department Budgets
Human Services Cheryl L. Ternes, Director ‐ 14980 E Alameda Dr, Suite 007, Aurora, CO 80012 ‐ [email protected]
The Arapahoe County Department of Human Services builds strong communities by promoting the safety, independence, and stability of individuals and families. The Department has many different programs as well as dedicated staff to achieve this mission. The Department is comprised of the following divisions: Children Youth & Families Services (CYF), Community Support Services (CSS), Child Support Enforcement (CSE), Administrative Services, Finance, and Operations. The Department's Legal division reports to the County Attorney's office.
Director Cheryl Ternes
Child Support Enforcement
Operations Community
Support Services
Children, Youth, & Families
Finance Legal
Deputy Director
ORGANIZATION CHART
2015 Budget
220
Arapahoe County Elected Office/Department Budgets
Human Services Cheryl L. Ternes, Director ‐ 14980 E Alameda Dr, Suite 007, Aurora, CO 80012 ‐ [email protected]
Division Descriptions
Finance
The Finance division provides financial analysis and reporting, budgeting, accounting, and the validation of discrepancies in the Colorado Financial Management System (CFMS).
Community Support Services
The CSS division provides public assistance to eligible residents in Arapahoe County. It provides this assistance to individuals, families, the elderly, and the disabled. Most assistance programs are based on income, resource, and citizenship guidelines established by state or federal mandates. Programs in the CSS division include: Colorado Works (TANF), Food Assistance, Family Medical Services, Adult Financial and Adult Medical Assistance, Long Term Care (LTC), Child Care, Low Income Energy Assistance (LEAP), and Colorado Refugee Services.
Operations Division
The Operations Division provides various support services to the department through several units including: Records Management, Mail Services, Quality Assurance and Internal Compliance, Data Services, Business Process Analysis, and Welfare Fraud Investigations.
Children Youth & Families Services
The Children Youth & Families Services division protects children who have been or who are at risk of being abused or neglected, provides services to families in need of assistance with adolescents beyond their control and/or involved in the juvenile justice system, assists children who need alternative permanency services, including adoption and provides protective services to At Risk Adults. Programs in CYF include: Differential Response, Foster Care/Kinship Care, Adoption, Core Services, Chafee, and Adult Protective Services.
Child Support Enforcement
In order to help children get the financial and medical support they need and deserve, the Child Support Enforcement division provides the following services: locating parents; establishing paternity; establishing financial and medical support obligations; modifying support orders; and enforcing financial and medical support obligations.
Current Office/Department Issues:
As much as 85% of the Human Services budget is allocated by the state and federal government. Human Services revenue is also supported by local property taxes. Though historically protected at the state and federal levels, slow recovering economic conditions and unresolved federal fiscal issues continue to impact Human Services funding. While still recovering, continued slow growth and new Federal programs continue to drive high demand for services, particularly in the Community Support Services (CSS) division. The Medical Assistance caseload has risen 44% since October of 2013. Caseloads in the CSS division are reported at 736 cases per FTE. Areas such as Adult Protective Services in the Children Youth and Families Division require more services to be provided to vulnerable citizens in the community. Legislation requires a caseload of no more than 25 clients per worker, ACDHS is currently at 15:1. As of July 1, 2014 mandatory reporting is required. This will require additional resources, supervision, and monitoring that will impact the services Human Services provides. The Department continues to face the challenge of providing quality services paired with surges in applications and mandates on timeliness of processing. ACDHS strives to continuously improve practices to better serve the citizens of Arapahoe County with high quality services that are also fiscally responsible.
2015 Budget
221
Arapahoe County Elected Office/Department Budgets
Human Services Cheryl L. Ternes, Director ‐ 14980 E Alameda Dr, Suite 007, Aurora, CO 80012 ‐ [email protected]
EXPENDITURE/REVENUE TREND
44,000
46,000
48,000
50,000
52,000
54,000
56,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
43,000
44,000
45,000
46,000
47,000
48,000
49,000
50,000
51,000
52,000
53,000
54,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
476.0
478.0
480.0
482.0
484.0
486.0
488.0
490.0
492.0
494.0
496.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
486.00 486.00 486.00Staff ‐ FTE 483.00 495.00
24,024,142 24,218,637Salaries and Wages 23,199,492 25,100,13322,786,108 7,322,789 7,306,758Employee Benefits 6,482,860 7,607,5246,421,596 598,405 372,763Supplies 553,922 516,675443,546
2,456,905 2,181,383Services and Other 2,409,506 3,920,4172,329,210 14,967,086 10,791,781Community Programs 12,248,623 14,847,03513,305,842
‐ ‐Capital Outlay 56,926 ‐‐ 1,595,356 1,473,734Central Services 1,520,368 1,578,6881,595,558 870,000 870,000Transfers 879,577 24,8001,522,128
180,703 ‐Other ‐ ‐‐ Total Expenditures 47,351,273 52,015,386 47,215,057 53,595,27248,403,988
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
12,652,702 12,730,975Taxes 12,405,971 12,533,18712,409,011
‐ (348)Licenses & Permits (40) ‐(18) 36,712,801 34,320,489Intergovernmental 34,071,354 39,407,29735,003,151
20,500 19,520Fees & Charges 22,391 20,50028,020 1,138,964 597,968Other 318,180 641,000318,823
Total Revenues 46,817,855 50,524,967 47,668,603 52,601,98447,758,987
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Social Services Fund 53,595,27247,215,05752,015,38647,351,27348,403,988 Total 53,595,27248,403,988 47,351,273 52,015,386 47,215,057
2015 Budget
222
Arapahoe County Elected Office/Department Budgets
Human Services Cheryl L. Ternes, Director ‐ 14980 E Alameda Dr, Suite 007, Aurora, CO 80012 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administrative Services 2,012,6222,620,5462,760,2442,621,5063,296,464 Child Support Enforcement 4,529,3724,257,7504,489,5113,943,5503,897,621 Children Youth & Families Services 20,261,45118,315,28519,876,80117,447,61417,441,069 Community Support Services 21,279,89616,787,49519,447,09118,174,36119,015,597 Finance 1,200,1581,183,9371,202,0941,094,3251,044,898
Human Services‐Legal 2,348,7822,335,3392,305,1402,241,9002,160,807 Operations Division 1,962,9911,714,7061,934,5051,828,0161,547,532
Total 53,595,27248,403,988 47,351,273 52,015,386 47,215,057
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administrative Services 4.004.004.004.003.00 Child Support Enforcement 57.0057.0057.0057.0056.50 Children Youth & Families Services 202.00201.00201.00201.00193.50 Community Support Services 168.00160.00160.00160.00166.00 Finance 14.0014.0014.0014.0012.00
Human Services‐Legal 25.0025.0025.0025.0025.00 Operations Division 25.0025.0025.0025.0027.00
Total 495.00483.00 486.00 486.00 486.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To achieve and maintain Timeliness of new Medicaid Applications at a rate of 95% or above Number of Medicaid Applications ReceivedResource: 22,141.00 24,000.0020,341.00 25,000.00 Timeliness of ProcessingService: 90%90% 94% 90%
To achieve and maintain Timeliness of new Food Assistance application at a Rate of 95% or above Number of FA applications ReceivedResource: 28,609.00 27,000.0027,474.00 28,000.00 Timeliness of Processing (less than 30 days)Service: 95%98% 98% 95%
Increase the percentage of orders that contain a medical support provision. Cases with support orders (excludes arrears cases)Resource: 9,541.00 13,000.0012,434.00 13,000.00 Percent of cases with medical support orderedService: 91.5%91.5% 90% 91.5%
Maintain the current level of child support paid in the current economic environment, and increase by 1 percentage point thereafter.
Amount of child support due (in millions)Resource: 39.23 40.4039.23 40.40 Percent of child support collectedService: 67%64.2% 64.2% 66.5%
Ensure that 75% of all reunifications occur within 12 months of the date of removal. Number of reunificationsResource: 206.00 300.00266.00 300.00 Percent of all reunifications within 12 monthsService: 85%77.4% 95% 85%
2015 Budget
223
Arapahoe County Elected Office/Department Budgets
Human Services Cheryl L. Ternes, Director ‐ 14980 E Alameda Dr, Suite 007, Aurora, CO 80012 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
At least 99.68% of children must not experience repeat maltreatment within 6 months of the previous confirmed report. Children with a confirmed report Resource: 982.00 1,100.001,034.00 1,100.00 Percentage of children who did not experience repeat maltreatment
Service: 99.68%95.7% 99.68% 99.68%
Increase the percent of children in foster care less than 12 months who had 2 or fewer placements to 86.7% Children in foster care for less than 12 months Resource: 248.00 500.00515.00 500.00 Percentage of cases with 2 or fewer placementsService: 88%87.2% 89% 90%
Increase the percent of children reunified who do not re‐enter out‐of‐home care within 12 months to 80.0%. Children reunified during yearResource: 188.00 250.00234.00 250.00 Percent not removed with a prior reunification in the last 12 months.
Service: 80%76.1% 80% 80%
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Social Services Fund
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
80,710
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(461,850)
Children & Youth Families Services Division Hotline Implementation
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the Child Welfare Block funding in the amount of $133,733 to implement the Statewide Child Abuse and Neglect Hotline in Arapahoe County.
133,733
Children Youth & Families ‐ CORE Funding
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the Child Welfare/Core Block funding in 2015.
194,277
Children Youth and Families Services Division ‐ 1 FTE Request
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the Child Welfare Block funding to change 2 half time positions into 2 full time positions to provide clerical support for the CYF division
1.0044,115
Colorado Child Care Assistance Program (CCCAP) Expenditures MOE Increase
Arapahoe County has received a preliminary allocation of $9,652,816 for the Colorado Child Care Assistance Program (CCCAP) for State Fiscal Year 2015 (July 1, 2014 – June 30, 2015) as part of the annual block grant awarded from the Colorado Department of Human Services (CDHS). This allocation amount will be utilized in both CFY 2014 (July 1, 2014 – December 31, 2014) and CFY 2015 (January 1, 2015 – June 30, 2015). This is an overall increase to the CCCAP allocation of $864,332 from SFY 2014.
108,067
2015 Budget
224
Arapahoe County Elected Office/Department Budgets
Human Services Cheryl L. Ternes, Director ‐ 14980 E Alameda Dr, Suite 007, Aurora, CO 80012 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Colorado Parent Employment Program
Arapahoe County was chosen as one of five Colorado Counties to participate in a five‐year Colorado Parent Employment Project (CO‐ PEP) grant. Colorado was one of eight states selected to receive Federal grant funding to promote employment services for non‐ custodial parents. This amount represents year 2 of the funding with approved carry over.
160,000
Community Support Services ‐ FTE Increase
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the increase in the County Administration Block funding of $2,977,719. ACDHS also requests authority to create eight (8) FTE’s in support of the increased workload and new Federal changes to Medicaid.
8.002,566,948
Community Support Services Division Increased Allocation
Arapahoe County has received a preliminary allocation of $14,536,134 for the Colorado Works Block Allocation for State Fiscal Year 2015 (July 1, 2014 – June 30, 2015) as part of the annual block grant awarded from the Colorado Department of Human Services (CDHS). This is an overall increase to the Colorado Works allocation of $609,510 from SFY 2014.
226,834
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
271,284
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,286
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
610,428
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(615,824)
Total Social Services Fund 3,325,008 9.00
Total Human Services 3,325,008 9.00
2015 Budget
225
Arapahoe County Elected Office/Department Budgets
Information Technology David Bessen, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The Information Technology Department is responsible for the County’s centralized information technology infrastructure, assets, systems, applications, projects, analysis services and technical strategy development for the County. The Department is focused on strengthening its understanding of the technology needs of Departments and Offices across the County and has taken a consultative approach, creating portfolios for our business analysts and establishing IT Governance to assist the County in determining technology investment priorities based on mandates, return‐on‐ investment (ROI) and total cost of ownership (TCO).
The Department is also developing a multi‐year technology strategy that concentrates on both implementing efficiencies for cost savings, improving our ability to provide mobile and digital functionalities to citizens and employees and enhancing the County’s ability to analyze data. We will be pursuing mobile and digital services through the deployment web clients, redesigning the County website to facilitate better communications with citizens, system virtualization and consolidation, as well as utilizing hosting and cloud services where it is fiscally prudent. Finally, we will be expanding the Department’s efforts in the area of data warehousing, reporting and data analysis to help the County assess trends, efficiencies and the effectiveness of programs.
Director David Bessen
Infrastructure & Operations
Business Relationship
Business Applications
ORGANIZATION CHART
2015 Budget
226
Arapahoe County Elected Office/Department Budgets
Information Technology David Bessen, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Division Descriptions
Administrative Division
The Administrative Division of Information Technology provides leadership, staff support and technology architecture for the Information Technology Department. It is comprised of the Director, two full time administrative assistants and the IT Architect position. Key responsibilities of the Director include the overall department leadership, strategic planning, key communication with all other Departments and Offices within the County, and external relationships with other government entities, industry groups, and technology vendors. The responsibility of the IT Architect is to provide technology leadership and oversight for major IT services, projects and business technology solutions. Major responsibilities of the administrative staff include clerical support, payroll and personnel, purchase requisitioning and accounts payable, budget reporting, contract management, web page content maintenance and coordination for department training and travel.
Business Relationship
The Business Relationships Division provides direct internal customer services to the County Elected Offices and Departments. It is comprised of the Business Relationship Partner, the Project Management Group and a Quality Assurance team. The Business Relationship Partners work with the Divisional Manager to provide customer liaison services to all users of County IT services by seeking to understand the business needs, providing technology consultation and connect IT services to fill those business needs. The Project Management Group provides business analysis, project management and quality assurance and testing services. The Quality Assurance team designs, leads and tracks the testing of new software and hardware systems, ensuring that they functioning according to specification prior to their deployment.
Business Applications
The Business Applications Division supports approximately 200 County enterprise and business specific applications across the County. Responsibilities include development, testing, implementation, modifications and maintenance for all automated business applications. This division serves as an integrator for major enterprise applications such as ERP and Document Management systems. Platforms include web, SQL server, desktop, and enterprise server. Programming languages include Visual Basic, .NET and C#. On call support for critical application services is provided 7 x 24.
Infrastructure & Operations
Infrastructure & Operations provides full‐time support for network services, system administration, operations, desktop support and asset management. Network Services supports the County‘s wired and wireless data circuits and voice‐over‐internet‐ protocol (VoIP) for over 6699 voice and data connections as well as network security, performance management tools and cabling. Server Administration supports over 200 application servers (of which 79% of which are virtualized), County data storage, remote access, email and electronic archiving. Desktop Support manages hardware and software for over 3,300 workstations, printers, scanners, plotters and mobile devices. Operations Support manages the Data Centers and the Service Desk, providing support to all end users. Asset Management is responsible for licensing and life‐cycle tracking of all County technology assets.
Current Office/Department Issues:
A major challenge facing IT is satisfying the demand for services. Services fall into 3 groupings: 1) help desk requests; 2) maintenance of our infrastructure and software installations; and 3) projects to upgrade, replace or introduce new systems. IT strives to balance the demands for our services: incidents need to be addressed quickly so users are able to be productive. Maintenance and projects can be scheduled, but the demand to ensure that our infrastructure and software are current and to launch new projects has been high. From 2008 to 2013, the Department received 247 project requests. Half of these requests came in 2012‐2013, an increase compared to the 124 requests received in the prior 4 years. As of July 2014, there are 61 projects in the active and pending queues.
The IT Department has taken steps to accommodate this increase in demand. In 2014, at the Department’s request, the BoCC agreed to maintain the FTEs at the 2013 level. In addition, the Department has streamlined its project processes to ensure that staff is working toward completing these projects efficiently. This streamlining effort will continue so that we can maintain the quality of our project delivery and be fiscally responsible.
2015 Budget
227
Arapahoe County Elected Office/Department Budgets
Information Technology David Bessen, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
5,000
10,000
15,000
20,000
25,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
67.5
68.0
68.5
69.0
69.5
70.0
70.5
71.0
71.5
72.0
72.5
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
69.00 69.00 69.00Staff ‐ FTE 72.00 69.00
5,455,689 5,263,600Salaries and Wages 5,342,610 5,658,2704,806,627 1,393,482 1,328,048Employee Benefits 1,256,701 1,444,2891,141,177
37,750 34,029Supplies 29,754 50,39763,753
5,161,157 4,105,895Services and Other 4,759,167 4,575,7594,822,037 6,933,309 813,903Capital Outlay 3,499,807 955,6802,249,787 1,098,119 640,903Central Services 638,241 747,196756,917 282,980 282,980Transfers ‐ 22,000263,931
Total Expenditures 15,526,280 20,362,486 12,469,359 13,453,59114,104,230
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ ‐Fees & Charges ‐ ‐5 ‐ 186,470Investment Earnings 26,027 ‐108,509
454,256 451,493Internal Charges 469,354 523,350343,454 282,980 282,980Transfers 43,202 22,0002,950,563
Total Revenues 538,583 737,236 920,943 545,3503,402,532
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Capital Expenditure Fund 300,000673,4755,222,3063,340,1851,139,335 Central Services Fund 655,680421,8641,953,503292,6721,327,136 General Fund 12,497,91111,374,02013,186,67711,893,42211,637,759
Total 13,453,59114,104,230 15,526,280 20,362,486 12,469,359
2015 Budget
228
Arapahoe County Elected Office/Department Budgets
Information Technology David Bessen, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administrative Division 1,481,7661,845,2276,726,8455,040,3922,441,686 Business Applications 4,709,5053,319,1244,166,4013,659,5663,697,351 Business Relationship 1,464,6261,381,5321,437,9861,396,3301,148,393 Infrastructure & Operations 5,797,6945,923,4768,031,2545,429,9926,816,799
Total 13,453,59114,104,230 15,526,280 20,362,486 12,469,359
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administrative Division 3.003.003.003.003.00 Business Applications 29.0029.0029.0029.0029.00 Business Relationship 20.0020.0020.0020.0020.00 Infrastructure & Operations 17.0017.0017.0017.0020.00
Total 69.0072.00 69.00 69.00 69.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Central Services Fund
Fixed Assets Replacements 2015 IT hardware asset replacements for equipment that is more than the $5,000 capitalization threshold.
76,500
New World Fixed Asset Replacements
Replace aging New World System that currently serves as the records management, jail management, the computer aided dispatch (CAD) system in the Sheriff's Office. IT has identified capital assets that can used in lieu of capital project funds for some of the IT equipment.
557,180
Wireless Network Upgrade Phase II continuation of annual replacement strategy of Aruba network wireless access points (WAPs) that have reached End‐of‐ Support (EOS) with the manufacturer. This is a continuation of the on‐going and annual replacement of WAPs and wireless network controllers on a periodic basis to enable ACG to avoid risks associated with not being able to replace failed units or obtain software/security updates to wireless network components.
22,000
Total Central Services Fund 655,680
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(106,065)
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
7,132
2015 Budget
229
Arapahoe County Elected Office/Department Budgets
Information Technology David Bessen, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
CIP ‐ COOP Infrastructure Additional infra‐structure will be required to ensure that services can be restored in the event of an emergency.
45,000
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
65,376
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,220
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(270,946)
DET ‐ Security Camera Maintenance and Support
This budget package represents the maintenance and support costs related to the replacement of the security camera system in the Detention Facility.
69,800
Fixed Assets Replacements 2015 IT hardware asset replacements for equipment that is more than the $5,000 capitalization threshold.
9,280
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
147,109
NetApp SAN Maintenance This budget package covers increased costs from our vendors. 54,901
Network Closet Switch Replacement
Annual replacement of network switches throughout the County – Phase II.
75,601
Network Closet UPS Upgrades A number of the network closet UPS units are no longer supported in 2015 or require battery replacements. These funds will be used to upgrade Network Closet UPS units and replace batteries in other units.
30,540
New World Fixed Asset Replacements
Replace aging New World System that currently serves as the records management, jail management, the computer aided dispatch (CAD) system in the Sheriff's Office. IT has identified capital assets that can used in lieu of capital project funds for some of the IT equipment.
69,303
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(332,829)
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(141,424)
2015 Budget
230
Arapahoe County Elected Office/Department Budgets
Information Technology David Bessen, Director ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Wireless Network Upgrade Phase II continuation of annual replacement strategy of Aruba network wireless access points (WAPs) that have reached End‐of‐ Support (EOS) with the manufacturer. This is a continuation of the on‐going and annual replacement of WAPs and wireless network controllers on a periodic basis to enable ACG to avoid risks associated with not being able to replace failed units or obtain software/security updates to wireless network components.
63,161
Total General Fund (207,841)
Total Information Technology 447,839
2015 Budget
231
Arapahoe County Elected Office/Department Budgets
Office of Performance Management Sarah Godlewski, Director of Performance Management ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The Office of Performance Management (OPM) serves as the principal advisor to the Board of County Commissioners, Elected Officials, and the executive management team in areas related to strategy and performance management. The office is responsible for developing and supporting the ongoing strategy and performance management activities for the County. In this role, the Office of Performance Management works with elected offices and departments to achieve optimal performance at minimal cost. Mission: The Office of Performance Management leads the development and execution of the County’s strategy and performance management system which ensures performance excellence and government accountability for citizens, businesses, and employees of Arapahoe County.
Director Sarah Godlewski
Project Management
ORGANIZATION CHART
2015 Budget
232
Arapahoe County Elected Office/Department Budgets
Office of Performance Management Sarah Godlewski, Director of Performance Management ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
100
200
300
400
500
600
2012 Act. 2013 Act. 2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
0
0
0
0
1
1
1
1
1
1
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
0.5
1.0
1.5
2.0
2.5
3.0
3.5
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Current Office/Department Issues:
While the Office of Performance Management has established a countywide reporting structure, maintaining buy‐in and participation is important for long‐term success.
In addition, when targets are missed it is essential that the county works against the urge to be punitive and pursues this situation as an opportunity to address why the target was missed, what is needed to be successful, and revise the target and/or course of action as needed.
The OPM will continue to complete the department and elected official scorecards, and provide ongoing assistance through the Performance Partner program. Even though the OPM is an ongoing resource, it is dependent on active support and investment from the 17 different departments and elected offices to ensure measurement is integrated into their organization’s operations.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
3.00 3.00 3.00Staff ‐ FTE 2.00 3.00
239,178 243,570Salaries and Wages 153,701 246,14814,020 58,445 59,523Employee Benefits 34,300 62,4001,425 71,957 67,679Supplies 12,901 46,9201,704
107,682 48,917Services and Other 12,638 20,0127,790 Total Expenditures 213,541 477,262 419,689 375,48024,939
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 375,480419,689477,262213,54124,939 Total 375,48024,939 213,541 477,262 419,689
2015 Budget
233
Arapahoe County Elected Office/Department Budgets
Office of Performance Management Sarah Godlewski, Director of Performance Management ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Office of Performance Management 375,480419,689477,262213,54124,939 Total 375,48024,939 213,541 477,262 419,689
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Office of Performance Management 3.003.003.003.002.00 Total 3.002.00 3.00 3.00 3.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
ClearPoint Strategy ‐ Performance Management Software
ClearPoint Strategy is user‐friendly, cloud‐based software used to collect and report performance data in a clear, concise format. The OPM and IT departments negotiated a contract to build a performance management system customized to Arapahoe County’s framework. The budget package is for ongoing software licensing and support.
35,000
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
2,768
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,631
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(1,877)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
6,231
Total General Fund 47,753
Total Office of Performance Management 47,753
2015 Budget
234
Arapahoe County Elected Office/Department Budgets
Open Spaces & Intergovernmental Relations Shannon Carter, Director ‐ 6934 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
The Open Spaces and Intergovernmental Relations department has two main functions: (1) acts as the liason between County departments and other governmental agencies; and (2) manages and oversees all of the County‐Owned Parks, and Trails Open Spaces properties, which includes the Arapahoe County Recreation District.
The Department preserves urban and rural open space and natural areas; preserves water quality in rivers, lakes, and streams; provides, maintains, and improves neighborhood parks, open space, sports fields, picnic facilities, and multi‐use trails; protects wildlife habitats and corridors; preserves agricultural and ranch lands; and enhances and maintains designated heritage areas.
Director Shannon Carter
Open Spaces Grants and Acquisitions
Open Spaces Operations
Parks and Open Spaces Planning
Fairgrounds Site Open Spaces Maintenance
ORGANIZATION CHART
2015 Budget
235
Arapahoe County Elected Office/Department Budgets
Open Spaces & Intergovernmental Relations Shannon Carter, Director ‐ 6934 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
5,000
10,000
15,000
20,000
25,000
30,000 R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
2.0
4.0
6.0
8.0
10.0
12.0
14.0
16.0
18.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Open Spaces
Open Spaces preserves urban and rural open space and natural areas; protects water quality in rivers, lakes, and streams; provides, maintains, and improves neighborhood parks, open space, sports fields, picnic facilities, and multi‐use trails; protects wildlife habitat and corridors; preserves agricultural and ranch lands; and enhances and maintains designated heritage areas. The program also provides a 50% share‐back to incorporated cities and towns; provides grants for municipalities; funds open space and trails in unincorporated Arapahoe County; and maintains the Recreation District's parks, trails and properties.
Current Office/Department Issues:
During the prior year, the County put together a master plan to expand the Dove Valley Regional Park and will continue with plans for further development as well as begin work on several projects within the Recreation District. The department will continue with partnerships to create an interconnected system of open space and trails along the South Platte River, High Line canal, and Cherry Creek Basin while providing funding to other municipalities and districts through the sales tax shareback and grant programs.
2015 Budget
236
Arapahoe County Elected Office/Department Budgets
Open Spaces & Intergovernmental Relations Shannon Carter, Director ‐ 6934 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
12.00 15.00 15.00Staff ‐ FTE 12.00 16.50
983,613 840,187Salaries and Wages 796,690 1,048,685765,496 309,351 249,814Employee Benefits 215,546 302,100201,248 112,729 123,961Supplies 102,556 137,933121,960
54,631,307 9,183,922Services and Other 16,574,179 19,808,93016,332,026 798,183 1,422,881Capital Outlay 73,726 3,055,4771,407,637 241,914 118,821Central Services 79,239 219,59153,672 269,235 269,235Transfers 303,047 226,870226,120
Total Expenditures 18,144,982 57,346,332 12,208,822 24,799,58619,108,159
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
22,405,535 19,497,458Taxes 21,936,371 23,501,60119,419,028
302,776 157,041Intergovernmental 212,769 153,262147,938
618,179 552,209Fees & Charges 373,277 614,179354,543 125,837 7,798Investment Earnings 157,284 140,000125,837 48,685 48,685Transfers 159,742 ‐9,020
‐ 67,411Other 370,637 ‐30,345 Total Revenues 23,210,081 23,501,012 20,330,601 24,409,04220,086,711
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe County Fair Fund 359,400382,692390,580261,159274,217 Arapahoe County Recreation District Fund 1,689,9331,299,3101,398,9141,093,6011,015,950 Cash In Lieu Fund ‐‐577,095‐‐ Central Services Fund ‐200,683212,85771,881‐ General Fund 41,68061,46765,57656,96762,314 Open Space Sales Tax Fund 22,708,57310,264,66954,701,31016,661,37417,755,678
Total 24,799,58619,108,159 18,144,982 57,346,332 12,208,822
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe County Fair Operations 359,400382,692390,580261,159274,217 Cash‐In‐Lieu ‐‐577,095‐‐ Intergovernmental Relations 41,68061,46765,57656,96762,314 Open Spaces 24,398,50611,764,66356,313,08117,826,85618,771,628
Total 24,799,58619,108,159 18,144,982 57,346,332 12,208,822
2015 Budget
237
Arapahoe County Elected Office/Department Budgets
Open Spaces & Intergovernmental Relations Shannon Carter, Director ‐ 6934 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Open Spaces 16.5015.0015.0012.0012.00 Total 16.5012.00 12.00 15.00 15.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Renovation of 17 Mile House Staff, Sales Tax Analyst, ConsultantsResource: 6.00 6.006.00 6.00 Preservation of historical site in thousandsService: 80.00612.00 36.00 72.00
To fund Open Space grants Grants AdministratorsResource: 1.00 2.001.00 2.00 Number of grants funded in millionsService: 2.302.10 2.20 2.30
To maintain parks and trails Full‐time employeesResource: 8.00 9.008.00 9.00 Maintenance completed in thousandsService: 650.00253.00 420.00 681.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Arapahoe County Recreation District Fund
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
3,300
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
3,118
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 2,163
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
7,019
Recreation District Capital Improvement Projects
Capital improvement projects at 17‐Mile House Farm Park, Cheyenne‐Arapaho Park, Quebec Way parcel, and Long’s Pine Grove property.
500,000
Total Arapahoe County Recreation District Fund 515,600
General Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
560
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 2,228
2015 Budget
238
Arapahoe County Elected Office/Department Budgets
Open Spaces & Intergovernmental Relations Shannon Carter, Director ‐ 6934 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(4,250)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
1,263
Total General Fund (199)
Open Space Sales Tax Fund
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
3,920
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
6,119
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 2,163
Fairgrounds Maintenance Technician
Requesting a Fairgrounds Maintenance Technician to support operations and maintenance activities at the Arapahoe County Fairgrounds.
1.0059,015
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
13,779
Open Space Office Assistant Requesting an Open Space Office Assistant to provide customer service and administrative support for the Division.
0.5027,850
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(3,254)
Total Open Space Sales Tax Fund 109,592 1.50
Total Open Spaces & Intergovernmental Relations 624,993 1.50
2015 Budget
239
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
The Department of Public Works & Development (PW&D) provides services to a variety of constituents in the County.
Services provided to unincorporated areas of the County include roadway and bridge maintenance, traffic operations, snow and ice control, animal control, permitting and inspection functions, building plan review, capital improvement planning and construction, planning and development services, zoning code enforcement, and noxious weed control.
Public Works & Development also provides Mapping and GIS services to all unincorporated and incorporated areas within Arapahoe County, as well as other County Departments.
Director David M. Schmit
Support Services
Road & Bridge
Building
Planning Engineering
Services
Transportation
ORGANIZATION CHART
2015 Budget
240
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
Division Descriptions
Finance and Administration
The Finance and Administration team provides financial and administrative support to the other Divisions in Public Works & Development. The focus of this Division is to support the department's mission of maintaining a superior infrastructure, guaranteeing a clean and safe environment, and sustaining a high quality of life. In this capacity, the Finance and Adminstration group aids the entire Department of Public Works in providing outstanding public services for the citizens of Arapahoe County, our visitors, and our neighboring municipalities.
Road & Bridge Operations
The Road & Bridge Division provides roadway infrastructure and maintenance services to unincorporated Arapahoe County. Road and Bridge services and activities include: administration and operations; snow and ice removal; traffic safety; grading, graveling and dust control; patching, chip and crack sealing, overlay and street cleaning; curb, gutter and sidewalk; roadway construction, weed control, guardrail maintenance and right‐of‐way; bridge maintenance; and shareback to cities and towns.
Operations & Maintenance
Operations & Maintenance, a section of the Engineering Services Division, permits and inspects all public works construction activity within the Public Right‐of‐Way. Responsibilities of staff includes inspections of public improvements during the construction process, identify and takes appropriate enforcement actions against developers who fail to fulfill terms of valid subdivision improvement agreements, and administer the custody transfer of public improvements constructed for County maintenance. The Operation and Maintenance section are also responsible for Grading, Erosion, and Sediment Control inspections, access approval and truck traffic routing of Oil & Gas development within the county.
Land Development Services
The Land Development Services, a section of the Engineering Services Division of Public Works & Development performs reviews of engineering studies and construction plans related to new land development and performs reviews of construction plans associated with utility construction. Staff prepares developer agreements for public infrastructure necessary to support land development proposals and address concerns of property owners, stakeholder groups, and associations. Staff further serves to provide engineering and project management services to the County's Capital Improvement Program and to other County departments. This section is also responsible for approval of Grading, Erosion and Sediment control plans, truck traffic report and drainage issues related to Oil and Gas operations within the county.
Capital Improvement Program
The Transportation Division – Capital Improvement Program (CIP) coordinates and manages joint funding responsibility of projects with adjacent public jurisdictions and private entities with an eye to provide the public with a level of service and infrastructure network that augments the economic viability of commercial business and industry. CIP staff prepares and/or reviews completed constructions plans to ensure compatibility with existing infrastructure and manages the engineer, design, construction, utility coordination, and right‐of‐way acquisition for all authorized capital projects.
Traffic
The Transportation Division ‐ Traffic Operations Program plays a critical role in the planning of traffic operation systems, providing direction to land developers, supporting improvement programs within the County. Traffic program staff responds to citizen issues pertaining to traffic safety, traffic trends, and traffic operations. The program ensures that new development have proper traffic control devices and that the existing traffic control devises within the County function safely and efficiently.
Mapping
The Mapping Division is responsible for creating and maintaining parcel maps for the Assessor’s Office as well as base mapping services, including parcel layer and geocoded centerline, for all users. The Division provides maps for the Planning and Zoning Division as well as GIS and technical support to other divisions and departments within the County. Mapping staff reviews development proposals for conformance with the County’s Land Development Code.
Planning & Zoning
2015 Budget
241
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
10,000
20,000
30,000
40,000
50,000
60,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
19,000
20,000
21,000
22,000
23,000
24,000
25,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
122.5
123.0
123.5
124.0
124.5
125.0
125.5
126.0
126.5
127.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
The Planning Division (Planning, Zoning & Animal Control) provides services related to the implementation of the County’s Comprehensive Plan, Land Development Code and Animal Control Resolution. The Planning Section provides both current and long range planning services and supports the Planning Commission and BoCC. Planning prepares professional evaluations, analyses and recommendations for land development applications and for changes to policies and regulations related to land development. Planning updates and maintains the Comp Plan and Land Development Code and provides support to citizens needing information on allowable uses and development standards. Planning also processes approvals for cellular communication facilities, oil and gas wells, and for pipelines and electrical transmission corridors. The Zoning Section supports the Board of Adjustment and processes applications for Special Use Permits, Special Exception Uses and interpretations to the County's zoning regulations.
Building Division
The Building Division is tasked with the enforcement of all adopted codes in a professional and unbiased manner and with providing recommendations to the BOCC pertaining to code changes, adoptions and regulations. The Building Division provides professional plan review, permitting and inspection services, Board of Review services and facilities for citizen appeals, along with exceptional customer service. The Building Division staff is responsible for the collection and disbursement of all permit surcharge fees, including those for the Cherry Creek Reservoir Drainage Basin Authority, E‐470 Public Highway Expansion, Transportation Improvement Fees (TIF) and all Open Space Sales & Use Tax fees.
Current Office/Department Issues:
There are several tasks that the department plans to accomplish based on its 2015 Work Plan. The department will: 1) Continue the LEAD program and find the bandwidth from our mentorship group to help further develop our high potential staff; 2) Continue working to fully implement the Align Arapahoe Department Scorecard; 3) Manage an increasing land development work load impacting Building, Planning and Engineering Divisions; 4) Find a solution to update and amend our land development code with the increasing workload we are seeing; 5) Deal with anticipated breakthrough development of Oil and Gas in the eastern area of Arapahoe County including roadway impacts.
2015 Budget
242
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
124.00 124.50 124.50Staff ‐ FTE 124.00 126.50
7,496,467 7,534,492Salaries and Wages 7,372,328 7,804,5846,928,455 2,365,082 2,314,653Employee Benefits 2,188,290 2,419,8452,093,079 2,976,217 2,687,141Supplies 2,130,660 2,350,7982,162,978
34,442,195 7,844,614Services and Other 7,193,622 11,704,3178,889,221 5,205,801 1,632,000Capital Outlay 1,487,738 2,014,5693,593,383 2,046,642 2,131,221Central Services 2,338,409 2,499,8272,164,313 495,147 495,147Transfers 240,513 548,106144,710
Total Expenditures 22,951,560 55,027,551 24,639,269 29,342,04625,976,140
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
6,214,389 6,216,646Taxes 6,175,849 6,181,1497,012,159
1,378,685 2,819,284Licenses & Permits 2,129,964 1,995,4251,650,051 8,198,363 9,140,601Intergovernmental 8,961,724 8,272,50010,194,227
755,655 1,361,057Fees & Charges 1,256,649 1,022,725849,049 1,500 853Fines & Penalties 1,297 1,5001,444
600,000 155,422Investment Earnings 264,187 3,490,517134,854 ‐ ‐Internal Charges 227,148 ‐‐
3,574,581 3,574,581Transfers 4,199,672 1,791,6064,016,000
171,000 216,175Other 43,349 50,000310,076
Total Revenues 23,259,837 20,894,173 23,484,618 22,805,42224,167,860
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe County Recreation District Fund ‐‐‐‐16,980 Capital Expenditure Fund 395,185‐‐‐‐ Central Services Fund 1,619,3841,632,0002,212,9501,415,8591,277,936 General Fund 6,758,3486,676,6706,808,2496,489,1046,425,612 Infrastructure Fund 4,740,5171,119,54928,627,6811,455,9843,671,993 Open Space Sales Tax Fund ‐‐‐‐‐ Road & Bridge Fund 15,828,61215,211,05017,378,67113,590,61314,583,618
Total 29,342,04625,976,140 22,951,560 55,027,551 24,639,269
2015 Budget
243
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Building Division 1,489,9111,475,9321,470,5701,397,8021,342,537 Capital Improvement Program 852,228895,6251,009,289887,697928,759 Finance and Administration 1,468,2361,204,2861,264,5711,368,0531,513,756 Land Development Services 531,024494,587546,127520,748504,684 Mapping 695,681633,739679,163628,930617,176
Open Space and Recreation District ‐‐‐‐16,980 Operations & Maintenance 257,717233,862229,628246,094221,009 Planning & Zoning 1,646,7551,703,6704,493,9031,520,2261,407,238 Projects ‐ 1985 ‐‐8,125‐‐ Projects ‐ 1995 ‐‐134,647‐‐ Projects ‐ 1996 ‐‐238,297‐636 Projects ‐ 1997 ‐‐6,916‐‐ Projects ‐ 1998 ‐‐12,121‐‐ Projects ‐ 1999 ‐‐156,913‐‐ Projects ‐ 2000 ‐‐57,633‐5,300 Projects ‐ 2002 ‐‐161,872‐‐ Projects ‐ 2003 4,740,517‐4,587,845227,148‐ Projects ‐ 2004 ‐‐80,639‐‐ Projects ‐ 2005 ‐‐199,5524,521343,307 PWD Projects ‐ 2007 ‐43,64390,4437,73247,058 PWD Projects ‐ 2008 ‐25,000438,3031,6192,656 PWD Projects ‐ 2009 ‐111,907292,899177,682559,864 PWD Projects ‐ 2012 ‐271,6082,989,837432,986253,301 PWD Projects ‐ 2013 ‐182,7595,519,132227,152‐ PWD Projects ‐ 2014 ‐52,6084,633,220‐‐ Road & Bridge Operations 17,424,46617,080,43325,500,74115,077,10817,982,834 Stormwater Management ‐900‐‐‐ Traffic 235,511228,710225,165226,063229,044
Total 29,342,04625,976,140 22,951,560 55,027,551 24,639,269
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Building Division 17.0016.0016.0016.0016.00 Capital Improvement Program 6.006.006.006.006.00 Finance and Administration 10.0010.0010.0010.0010.00 Land Development Services 5.505.505.505.005.00 Mapping 7.007.007.007.007.00
Operations & Maintenance 3.003.003.003.003.00 Planning & Zoning 18.0018.0018.0018.0018.00 Road & Bridge Operations 58.0057.0057.0057.0057.00 Traffic 2.002.002.002.002.00
Total 126.50124.00 124.00 124.50 124.50
Elected Office/Department Performance Data
2015 Budget
244
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Number of miles Rotopaved. Gallons of reclamiteResource: 13,000.00 32,500.009,200.00 32,500.00 Number of centerline miles graveledService: 2.002.25 2.00 5.00
Building Permit inspections per Inspector. Number of inspector FTEResource: 9.00 9.008.50 10.00 Inspections per InspectorService: 2,900.002,138.00 2,390.00 3,300.00
Building permits issued per clerical staff for the unincorporated area of Arapahoe County. Number of clerical FTEResource: 3.00 3.003.00 3.00 Number of Building Permits issued annuallyService: 3,200.003,227.00 3,100.00 3,200.00
Inspections per Building permits. Number of inspector FTEResource: 9.00 9.008.50 10.00 Number of inspections per building permitService: 9.005.60 6.90 9.30
Number of Building inspections performed Number of inspector FTEResource: 9.00 9.009.00 10.00 Number of building inspections per yearService: 29,000.0018,172.00 21,500.00 30,000.00
Number of street cut permits issued. Number of Engineering InspectorsResource: 3.00 3.003.00 3.00 Number of permits issuedService: 400.00300.00 300.00 400.00
To apply and maintain gravel roads. Number of man‐hoursResource: 1,600.00 1,600.002,300.00 1,200.00 Tons of gravel appliedService: 12,000.0022,000.00 17,000.00 17,000.00
To maintain paved roads. Number of centerline miles rotopavedResource: 4.00 4.004.00 2.00 Rotopave gallons appliedService: 62,500.00125,000.00 125,000.00 125,000.00
To rehabilitate bridges to increase the Bridge Health Rating to a minimum of 7. Number of bridges rehabilitatedResource: 1.00 1.001.00 2.00 Concrete rehabilitation projects in thousands ($)Service: 650.00360.00 360.00 650.00
To issue animal licenses. Number of animal control FTEResource: 6.00 6.006.00 6.00 Number of licenses issuedService: 1,600.001,502.00 1,500.00 1,550.00
Completed service requests for unicorporated Arapahoe County. FTEResource: 1.00 1.001.00 1.00
Number of service requests receivedService: 500.00650.00 474.00 600.00
To mix recycled millings with gravel roads to extend service live Number of man‐hoursResource: 0.00 600.000.00 800.00 Number of centerline miles reclaimedService: 10.004.00 4.00 4.00
Manage all aspects for the concrete rehabilitation program. Concrete rehabilitation expenditures in thousandsResource: 100.00 400.00600.00 400.00 Number of FTEService: 1.001.00 1.00 1.00
Number of house plan reviews Number of Plan ReviewersResource: 3.00 3.002.75 3.00 Number of in house plan reviewsService: 1,550.001,525.00 1,700.00 1,600.00
2015 Budget
245
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To manage all aspects of infrastructure projects for pavement rehabilitation. Number of FTEResource: 1.00 1.001.00 1.00 Pavement rehabilitation expenditures in millions ($)Service: 2.002.00 2.00 2.00
To manage all aspects for concrete rehabilitation projects. Number of FTEResource: 1.00 1.001.00 1.00 Concrete rehabilitation expenditures in millions ($)Service: 0.400.60 0.40 0.40
Signals operated and maintained. Number of man‐hoursResource: 350.00 350.00350.00 350.00 Number of signals maintainedService: 60.0057.00 60.00 60.00
To resolve citizen's complaints Number of animal control FTEResource: 6.00 6.006.00 6.00 Number of complaintsService: 3,000.002,954.00 2,950.00 2,975.00
In‐house Concrete replacement program Concrete replacement in cubic yardsResource: 550.00 600.00550.00 550.00 Number of FTEService: 7.007.00 7.00 7.00
To process Development cases Number of case EngineersResource: 3.00 3.003.00 3.50 Number of development cases processedService: 100.0075.00 75.00 100.00
To review and approve development cases Number of case EngineersResource: 3.00 3.003.00 3.50 Number of cases per EngineerService: 29.0025.00 25.00 33.00
Percent of paved network that received a rehabilitation treatment. Pavement expenditures in millionsResource: 2.80 2.802.80 2.80 Percent of networkService: 10%11% 10% 10%
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Central Services Fund
Class 8 Truck with plow, sander and Kybato fifth wheel hitch Asset # 300494/300102
Replacement of a Class 8 Truck Asset #300494/300102. 249,944
New medium skid steer purchase and retirement of asset #34152 & 34153
New asset purchase and retirement of assets 34153 & 34152. Replacement value will be used to help purchase a new skid steer.
50,000
New skid steer trailer purchase and retirment of asset #300483
New asset purchase and retiring of asset #300483. Replacement value will be used to help purchase a new skid steer trailer.
20,000
New small double drum steel wheel roller
New double drum steel wheel roller. 56,700
Replacement of Class 8 TrucK with plow, sander, and Kybato fifth wheel hitch Asset # 300492
Replacement of Class 8 Truck Asset# 300492/300105. 249,944
2015 Budget
246
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Replacement of Live bottom semi‐ trailer Asset#4033
Replacement of live bottom semi‐trailer asset#4033. 95,235
Replacement of Steel wheel asphalt roller Asset #300974
Replacement of Steel wheel asphalt roller asset #300974. 180,000
Replacement Vehicle #3028/ FA# 300207
Vehicle replacement of existing 2003 Chevy pickup. 23,530
Replacement vehicle asset #300972 Motor Grader
Replacement of motor grader asset #300972 344,031
Replacement vehicle Wheeled Excavator Asset #4233
Replacement Vehicle Asset #4233. 350,000
Total Central Services Fund 1,619,384
General Fund
Additional FTE ‐ Inspection Supervisor
Additional FTE – Inspection Supervisor / Assistant Building Division Manager.
1.0090,900
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(87,634)
CIP ‐ Land Development Application Automation
Provide the ability for Land Development Applicants to apply for services online (Planning & Engineering), including submittal of applications, tracking of applications and electronic document review.
5,250
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
52,534
Conveyance (Elevator and Escalator) Inspection Program
Requesting to increase both the revenue and expenditure amounts to $45,000 due to not only to the increase in the number of elevators added to the program that require inspections, but also to cover the cost of a vendor proposed $20.00 inspection fee increase per elevator, which is the first increase since joining the program several years ago.
8,100
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,704
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(35,181)
Land Development Code Update the Arapahoe County Land Development Code. 30,000
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
118,232
2015 Budget
247
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(14,266)
Replacement Vehicle #3028/ FA# 300207
Vehicle replacement of existing 2003 Chevy pickup. 2,375
Temporary Inspector for Engineering Services Division
Temporary Inspector for Engineering Services Division. 16,148
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(116,855)
Total General Fund 76,307 1.00
Road & Bridge Fund
1 New Full‐time FTE in Road & Bridge
Additional Utility Worker (AO2)in the Road & Bridge Fund to work on the paint crew during the spring and summer months and on the ROW crew in the fall and winter months. The cost center currently used to fund salaries for temporary employees will be reduced by $35,000.
1.0017,649
2015 IT Computer Replacements 2015 IT computer replacements that are below the fixed asset threshold of $5,000.
11,160
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(55,538)
Class 8 Truck with plow, sander and Kybato fifth wheel hitch Asset # 300494/300102
Replacement of a Class 8 Truck Asset #300494/300102. 132,152
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
32,179
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
72,411
New medium skid steer purchase and retirement of asset #34152 & 34153
New asset purchase and retirement of assets 34153 & 34152. Replacement value will be used to help purchase a new skid steer.
35,405
New skid steer trailer purchase and retirment of asset #300483
New asset purchase and retiring of asset #300483. Replacement value will be used to help purchase a new skid steer trailer.
1,990
New small double drum steel wheel roller
New double drum steel wheel roller. 62,342
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(332,528)
2015 Budget
248
Arapahoe County Elected Office/Department Budgets
Public Works & Development David M. Schmit, Director ‐ 6924 S. Lima Street, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Replacement of Class 8 TrucK with plow, sander, and Kybato fifth wheel hitch Asset # 300492
Replacement of Class 8 Truck Asset# 300492/300105. 124,202
Replacement of Live bottom semi‐ trailer Asset#4033
Replacement of live bottom semi‐trailer asset#4033. 56,015
Replacement of Steel wheel asphalt roller Asset #300974
Replacement of Steel wheel asphalt roller asset #300974. 56,442
Replacement vehicle asset #300972 Motor Grader
Replacement of motor grader asset #300972 60,381
Replacement vehicle Wheeled Excavator Asset #4233
Replacement Vehicle Asset #4233. 170,431
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(74,048)
Total Road & Bridge Fund 370,645 1.00
Total Public Works & Development 2,066,336 2.00
2015 Budget
249
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
The Sheriff's Office is responsible for public safety services for the unincorporated areas of Arapahoe County, the City of Centennial, the Town of Foxfield, the Town of Deer Trail, and the Town of Bennett. Countywide services include: emergency management/bomb squad, service of civil process, the investigation of environmental crimes, and the detention of persons arrested or sentenced to jail. The Sheriff's Office also provides communications and dispatch services to the Town of Columbine Valley/Bow Mar, the Town of Cherry Hills Village, the City of Sheridan, and Cherry Creek State Park.
Sheriff David C. Walcher
Undersheriff
Professional Standards
Bureau
Public Safety Bureau
Detentions/ Administrative
Services Bureau
Budget and Logistics
Emergency Management
Human Resources
ORGANIZATION CHART
2015 Budget
250
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
Division Descriptions
Administration
The Administration Bureau is directed by the Sheriff. The Administration section provides administrative direction; basic accounts receivable and accounts payable activities; contract and grants management; the Special Operations section includes the Emergency Management and Planning Office and the Environmental Crimes Unit; and the Human Resources section recruits, hires, transfers, and promotes all sworn (commissioned) and non‐sworn (civilian) personnel and provides guidance regarding personnel issues.
Professional Standards Bureau
The Professional Standards Bureau is comprised of the Internal Affairs, Training, Research and Development sections, and the Accreditation Section. Internal Affairs investigates all complaints; supports investigations involving civil suits, use‐of‐force reports, and vehicle incident reports; and issues all concealed weapons permits. Personnel commendations and complaints assist in evaluating the quality of service we provide. The Training, Research and Development section ensures that the Sheriff's Office and Arapahoe County citizens are served by the most qualified and professional law enforcement personnel available. It provides year round in‐service training, classes, schools, seminars, and academies. The Accreditation Section is the organizational component responsible for preparing accreditation files and other materials and ensuring ongoing compliance with all relevant standards.
Public Safety Bureau
The Public Safety Bureau is comprised of Patrol Operations, Investigations Operations, Communications, and Telecommunications. Patrol Operations is responsible for law enforcement activities in the County's unincorporated areas and contracted cities. It operates around the clock and throughout the year. Patrol Services includes the School Resource Section, the S.W.A.T. Team, the Impact Team, and the Traffic Safety Section. Investigation Services is responsible for investigating crimes, preparing search and arrest warrants, and preparing case filings for the District Attorney. Investigation Services includes General Investigations, Fugitives, Crime Lab, and Evidence. Communications handles non‐emergency and 911 emergency calls from citizens and assigns the calls for response to deputies. The Telecommunications Section provides radio support for the Sheriff's Office and other agencies within Arapahoe County.
Detention Services ‐ Medical ‐ Commissary ‐ Inmate Industries
DASB operates the detention facility and provides support to the Arapahoe County courts. The staff of the facility provides the inmate population with employment counseling, GED and substance abuse education. The staff members also manage alternative sentencing programs which reduce the cost of housing and improving inmate transition back into the community. Other programs include the Jail Industries and Work Release, supporting a rehabilitative effort for qualified inmates. The Fugitive Extradition function returns captured fugitives to the jurisdiction of the Arapahoe County Courts. The Civil Process Section includes serving civil papers such as Summons & Complaints and performing other processes such as evictions. The Information Management Section is comprised of the Records Section which processes and maintains all records generated by the Sheriff's Office and those personnel who coordinate all technology efforts that affect the Sheriff's Office.
Current Office/Department Issues:
As County revenues continue to be stagnant, it is more challenging to deliver the same quality and quantity of public safety services for the community. To date, the Sheriff's Office and the criminal justice system have implemented unique efficiencies to fund additional needs as they arise. In the near future it will be almost impossible to meet the increasing demand for services despite limited revenues. The Sheriff's Office is aware of the potential harm that the property reassessment can have on our organization as well as the County as a whole. The Sheriff's Office has always been a good steward of the budget and will continue to operate as efficiently and effectively as possible. There is a real potential of decreased Homeland Security Grant funding opportunities which will affect the North Central Region and the Denver Urban Area Security Initiative (UASI). Although the funding from various sources is decreasing or no longer available, the community expects the Sheriff's Office to provide the same level of service. Each year becomes a greater challenge.
2015 Budget
251
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
EXPENDITURE/REVENUE TREND
70,000
72,000
74,000
76,000
78,000
80,000
82,000
84,000
86,000
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
32,500
33,000
33,500
34,000
34,500
35,000
35,500
36,000
36,500
37,000
37,500
38,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
675.0
680.0
685.0
690.0
695.0
700.0
705.0
710.0
715.0
720.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
696.00 706.00 706.00Staff ‐ FTE 690.50 716.00
48,340,486 47,797,969Salaries and Wages 46,129,023 48,742,43344,548,151 13,597,882 13,539,898Employee Benefits 12,391,680 14,370,12112,254,190 5,691,335 4,792,374Supplies 4,311,496 4,729,4784,517,914
10,462,359 9,918,014Services and Other 8,386,824 6,705,8159,102,902 3,342,306 82,169Capital Outlay 2,095,584 3,320,8892,918,968 1,964,899 1,865,247Central Services 1,625,627 1,968,6001,515,438 620,558 620,558Transfers 226,636 497,764137,574
Total Expenditures 75,166,870 84,019,825 78,616,229 80,335,10074,995,137
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
5,439,765 5,520,729Taxes 5,163,593 5,521,7915,135,049
5,771 15,582Licenses & Permits 14,314 6,00011,379 25,373,983 23,253,712Intergovernmental 24,897,630 23,182,38523,015,503
4,179,374 3,758,871Fees & Charges 4,183,808 4,022,1744,074,848 905,924 906,406Fines & Penalties 1,124,884 634,0001,684,898
296 150Investment Earnings 72,299 ‐63,306 627,372 627,372Transfers 328,341 442,839133,174
741,155 650,825Other 199,638 1,186,810114,678
Total Revenues 35,984,507 37,273,640 34,733,648 34,995,99934,232,836
2015 Budget
252
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Arapahoe Law Enforcement Authority Fund 6,673,0426,796,9296,776,9076,594,5846,577,248 Capital Expenditure Fund 1,256,192852,1781,314,224362,1291,295,079 Central Services Fund 2,057,3971,981,8642,350,4111,725,9651,481,182 Forfeited Property Fund ‐46,199642,670334,2424,530 General Fund 67,743,96864,921,73866,128,72061,771,58160,526,672 Grant Fund 533,071708,3921,390,263852,767727,368 Homeland Security Fund 456,3492,221,0843,235,0692,371,4273,000,765 Sheriff's Commissary Fund 1,615,0811,087,8442,181,5611,154,1751,382,294
Total 80,335,10074,995,137 75,166,870 84,019,825 78,616,229
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 5,883,0654,558,5796,876,3174,464,4194,830,559
Detention Services ‐ Medical ‐ Commissary ‐ In 40,280,42940,600,84142,070,27137,924,46937,724,277 Homeland Security ‐ Sheriff Grant Div 456,3492,221,0843,235,0692,371,4273,000,765 Professional Standards Bureau 2,528,5742,944,5552,688,4323,105,9703,040,341 Public Safety Bureau 31,186,68328,291,17029,149,73627,300,58426,399,195
Total 80,335,10074,995,137 75,166,870 84,019,825 78,616,229
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Administration 23.0023.0023.0023.0023.00
Detention Services ‐ Medical ‐ Commissary ‐ In 406.50406.50406.50397.50397.50 Homeland Security ‐ Sheriff Grant Div 5.755.755.755.75.75 Professional Standards Bureau 25.5025.5025.5025.5025.50 Public Safety Bureau 255.25245.25245.25244.25243.75
Total 716.00690.50 696.00 706.00 706.00
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
Provide ICS/NIMS/NRP training, planning, and exercises to Sheriff personnel and citizens, including other agencies within the North Central Region
Trained InstructorsResource: 5.00 5.005.00 5.00 CERT, Citizen Corp, and ICS classes conductedService: 25.0027.00 25.00 30.00
Provide search and rescue ‐ Respond to calls for service and assist in locating and saving people during inclement weather. To include assistance in locating missing children, special needs, and Colorado Life Trak clients
Trained personnel and rescue equipmentResource: 9.00 10.009.00 10.00 Colorado Life Trak searches, assisted other agencies with searches
Service: 5.006.00 5.00 5.00
To enforce traffic laws in order to provide safer streets for our community Patrol personnelResource: 121.00 121.00121.00 122.00 Traffic violators stopped and citedService: 45,000.0044,466.00 44,570.00 45,000.00
2015 Budget
253
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
Objective/Resource Level/Service Level 2012 2013 2014 2015 Actual Actual Estimate Budget
Elected Office/Department Performance Data
To review and investigate criminal offense reports as assigned and file cases with the District Attorney's Office. Number of investigatorsResource: 25.00 25.0025.00 25.00 Criminal reports assigned and investigated. (completed and attempted)
Service: 6,200.006,558.00 6,724.00 6,200.00
To handle calls for service in the unincorporated county, the City of Centennial, and Foxfield, Bennett, and Deer Trail Patrol PersonnelResource: 121.00 121.00121.00 122.00 Calls for service handledService: 88,000.0086,175.00 88,149.00 88,000.00
To provide for the lawful care and custody of inmates. Personnel (FTE) utilizedResource: 376.50 376.50376.50 376.50 Average daily inmate populationService: 1,205.001,182.00 1,182.00 1,190.00
To provide a safe and effective environment for housed inmates. Personnel (FTE) utilizedResource: 376.50 376.50376.50 376.50 Inmate on deputy assaultsService: 11.009.00 9.00 10.00
To provide inmates with meaningful labor through partnerships with private industry for training and compensation. Personnel (FTE) utilizedResource: 3.00 3.003.00 3.00 RevenueService: 198,000.00187,110.00 184,000.00 194,000.00
To ensure that all Internal Affairs investigations of alledged employee misconduct are thoroughly investigated Number of personnel assigned to the sectionResource: 5.00 5.005.00 5.00 Internal affairs investigations and contact logsService: 160.00101.00 97.00 160.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Arapahoe Law Enforcement Authority Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(75,704)
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
14,707
Law Enforcement Pay Step Increases
Salary adjustment for 2015 for Sheriff's Office deputies that are on the law enforcement pay step scale system.
36,093
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
33,096
PAT ‐ Vehicle Replace Unit 5040/301137
Unit 5040 Patrol vehicle replacement 6,578
PAT ‐ Vehicle Replacement Unit 5120/301712
Unit 5120 Patrol replacement vehicle 7,547
2015 Budget
254
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
PAT ‐ Vehicle Replacement Unit 5159/301794
Unit 5159 Patrol replacement vehicle 5,405
PAT ‐ Vehicle Replacement Unit 5161/301797
Unit 5161 Patrol replacement vehicle 5,405
PAT ‐ Vehicle Replaces Unit 5031/301290
Unit 5031 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replaces Unit 5071/301705
Unit 5071 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replaces Unit 5260/301286
Unit 5260 Patrol replacement vehicle 6,872
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(14,786)
Sheriff Step Lump Sum Payment Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
44,647
Sheriff Sworn Management Salary Structure Adjustment
Salary adjustments to Sheriff's Office sworn management personnel to maintain differentiation between Senior Deputy and the Sergeant positions. Sworn management positions within the Sheriff's Office include Sergeants, Lieutenants, Captains, Bureau Chiefs and the Undersheriff.
13,025
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(100,940)
Total Arapahoe Law Enforcement Authority Fund (4,311)
Central Services Fund
ADM ‐ Replace Vehicle 9267/300828‐1
Unit 9267 Vehicle replacement Sheriff's Administration 33,202
BOM ‐ Vehicle Replacement Unit 5145/300737‐2
Unit 5145 Bomb vehicle replacement 38,706
DET ‐ Vehicle Replacement Unit 5037/301491
Unit 5037 replacement vehcile for Detentions 110,300
DET ‐ Vehicle Replacement Unit 5085/301488
Unit 5085 Detentions replacement vehicle 53,416
DET ‐ Vehicle Replacement Unit 5166/300020
Unit 5166 Vehicle replacement Detentions 54,517
DET ‐ Vehicle Replecement Unit 5086/301489
Unit 5086 Vehicle replacement for Detentions 53,416
DET ‐ Vehicle Replecement Unit 5087/301312
Unit 5087 Vehicle replacement Detentions 39,480
DET ‐ Vehicle Replecement Unit 5141/301033
Unit 5141 Vehicle replacement Detentions 43,391
2015 Budget
255
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
DET ‐ Vehicle Replecement Unit 5374/300022
Unit 5374 Vehicle replacement Detentions 39,480
DET ‐ Vehicle Replecement Unit 5379/300436
Unit 5379 Vehicle replacement for Detentions 30,030
INV ‐ 2 FTE Non‐Centennial 2 FTE Non‐Centennial Investigators 30,030
INV ‐ 2 FTE Centennial 2 New Centennial Investigators 60,060
INV ‐ Vehicle Replacement Unit 5053/301475
Unit 5053 Investigations replacement vehicle 37,700
INV ‐ Vehicle Replacement Unit 5097/301012
Unit 5097 Investigations replacement vehicle 33,959
INV ‐ Vehicle Replacement Unit 5107/301155
Unit 5107 Investigations replacement vehicle 31,859
INV ‐ Vehicle Replacement Unit 5117/301154
Unit 5117 Investigations replacement vehilce 33,959
INV ‐ Vehicle Replacement Unit 5192/301063
Unit 5192 Investigations vehicle replacement 33,959
INV ‐ Vehicle Replacement Unit 9164/301013‐1
Unit 9164 Investigations replacement vehicle 31,859
INV ‐ Vehicle Replacement Unit 9243/301160
Unit 9243 Investigations replacement vehicle 37,700
OEM ‐ Replace Snow Mobile 5276/300211
Replace snow mobile 5276 12,000
OEM ‐ Replace Snow Mobile 5277/300212
Replace Snow Mobile 5276 12,000
OEM ‐ Replace Vehicle Unit 5111/301852
Replace Vehicle Unit 5111 41,820
PAT ‐ 2 New SROs Centennial 2 New School Resource Officers for Centennial 81,414
PAT ‐ 3 New SRO's Non‐Centennial 3 new School Resource Officers non‐Centennial 122,121
PAT ‐ New K9 Handlers 2 new FTEs dedicated as K9 Handlers. 112,114
PAT ‐ Vehicle Replace Unit 5040/301137
Unit 5040 Patrol vehicle replacement 36,412
PAT ‐ Vehicle Replace Unit 9020/301309
Replacement vehicle, unit9020 41,442
PAT ‐ Vehicle Replace Unit 9046/301171
Unit 9046 Patrol vehicle replacement 28,584
PAT ‐ Vehicle Replace Unit 9126/301721
Unit 9126 Patrol replacement vehicle 41,442
2015 Budget
256
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
PAT ‐ Vehicle Replace Unit 9152/301725
Unit 9152 replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9173/301724
Unit 9173 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9187/301716
Unit 9187 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9201/301028
Unit 9201 Patrol Vehicle replacement 28,584
PAT ‐ Vehicle Replace Unit 9262/301310
Unit 9262 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9264/301305
Unit 9264 replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9332/301485
Unit 9332 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9362/301481
Unit 9362 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9385/301478
Unit 9385 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9391/300756
Unit 9391 Patrol vehicle replacement 28,584
PAT ‐ Vehicle Replacement Unit 5120/301712
Unit 5120 Patrol replacement vehicle 45,515
PAT ‐ Vehicle Replacement Unit 5159/301794
Unit 5159 Patrol replacement vehicle 45,515
PAT ‐ Vehicle Replacement Unit 5161/301797
Unit 5161 Patrol replacement vehicle 45,515
PAT ‐ Vehicle Replacement Unit 9242/301152
Unit 9242 Patrol motorcycle replacement 25,725
PAT ‐ Vehicle Replaces Unit 5031/301290
Unit 5031 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replaces Unit 5071/301705
Unit 5071 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replaces Unit 5260/301286
Unit 5260 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Unit Replaces Unit 9241/301151
Patrol unit 9241/301151 replacement motorcycle 25,725
Total Central Services Fund 2,057,397
General Fund
2015 Budget
257
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(616,735)
ADM ‐ Replace Vehicle 9267/300828‐1
Unit 9267 Vehicle replacement Sheriff's Administration 3,865
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
(3,560)
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
191,749
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(549,772)
DET ‐ Detentions and Administrative Services Bureau Tasers
Package provides funding to purchase additional Tasers for use in the Arapahoe County Sheriff's Office Detention Facility, thereby equipping each on‐duty line operations deputy with a Taser.
45,304
DET ‐ Vehicle Replacement Unit 5037/301491
Unit 5037 replacement vehcile for Detentions 66,092
DET ‐ Vehicle Replacement Unit 5085/301488
Unit 5085 Detentions replacement vehicle 6,899
DET ‐ Vehicle Replacement Unit 5166/300020
Unit 5166 Vehicle replacement Detentions 16,975
DET ‐ Vehicle Replecement Unit 5086/301489
Unit 5086 Vehicle replacement for Detentions 6,899
DET ‐ Vehicle Replecement Unit 5087/301312
Unit 5087 Vehicle replacement Detentions 4,318
DET ‐ Vehicle Replecement Unit 5141/301033
Unit 5141 Vehicle replacement Detentions 4,707
DET ‐ Vehicle Replecement Unit 5374/300022
Unit 5374 Vehicle replacement Detentions 10,198
DET ‐ Vehicle Replecement Unit 5379/300436
Unit 5379 Vehicle replacement for Detentions 9,258
INV ‐ 2 FTE Non‐Centennial 2 FTE Non‐Centennial Investigators 1.00135,402
INV ‐ 2 FTE Centennial 2 New Centennial Investigators 2.00270,804
INV ‐ Vehicle Replacement Unit 5053/301475
Unit 5053 Investigations replacement vehicle 7,093
2015 Budget
258
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
INV ‐ Vehicle Replacement Unit 5097/301012
Unit 5097 Investigations replacement vehicle 4,732
INV ‐ Vehicle Replacement Unit 5107/301155
Unit 5107 Investigations replacement vehicle 4,523
INV ‐ Vehicle Replacement Unit 5117/301154
Unit 5117 Investigations replacement vehilce 4,732
INV ‐ Vehicle Replacement Unit 5192/301063
Unit 5192 Investigations vehicle replacement 4,732
INV ‐ Vehicle Replacement Unit 9164/301013‐1
Unit 9164 Investigations replacement vehicle 4,523
INV ‐ Vehicle Replacement Unit 9243/301160
Unit 9243 Investigations replacement vehicle 7,093
Law Enforcement Pay Step Increases
Salary adjustment for 2015 for Sheriff's Office deputies that are on the law enforcement pay step scale system.
285,704
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
431,530
OEM ‐ Replace Snow Mobile 5276/300211
Replace snow mobile 5276 1,194
OEM ‐ Replace Snow Mobile 5277/300212
Replace Snow Mobile 5276 1,194
OEM ‐ Replace Vehicle Unit 5111/301852
Replace Vehicle Unit 5111 12,342
PAT ‐ 2 New SROs Centennial 2 New School Resource Officers for Centennial 2.00297,291
PAT ‐ 3 New SRO's Non‐Centennial 3 new School Resource Officers non‐Centennial 3.00458,114
PAT ‐ New K9 Handlers 2 new FTEs dedicated as K9 Handlers. 2.00343,343
PAT ‐ Vehicle Replace Unit 9020/301309
Replacement vehicle, unit9020 6,872
PAT ‐ Vehicle Replace Unit 9046/301171
Unit 9046 Patrol vehicle replacement 3,678
PAT ‐ Vehicle Replace Unit 9126/301721
Unit 9126 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9152/301725
Unit 9152 replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9173/301724
Unit 9173 Patrol replacement vehicle 6,871
PAT ‐ Vehicle Replace Unit 9187/301716
Unit 9187 Patrol replacement vehicle 6,872
2015 Budget
259
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
PAT ‐ Vehicle Replace Unit 9201/301028
Unit 9201 Patrol Vehicle replacement 3,678
PAT ‐ Vehicle Replace Unit 9262/301310
Unit 9262 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9264/301305
Unit 9264 replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9332/301485
Unit 9332 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9362/301481
Unit 9362 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9385/301478
Unit 9385 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9391/300756
Unit 9391 Patrol vehicle replacement 3,137
PAT ‐ Vehicle Replacement Unit 9242/301152
Unit 9242 Patrol motorcycle replacement 4,581
PAT ‐ Vehicle Unit Replaces Unit 9241/301151
Patrol unit 9241/301151 replacement motorcycle 4,581
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(79,736)
Sheriff Step Lump Sum Payment Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
397,286
Sheriff Sworn Management Salary Structure Adjustment
Salary adjustments to Sheriff's Office sworn management personnel to maintain differentiation between Senior Deputy and the Sergeant positions. Sworn management positions within the Sheriff's Office include Sergeants, Lieutenants, Captains, Bureau Chiefs and the Undersheriff.
66,879
Transfer for 3 LPN Positions Reduce existing funding to offset addition of 3.0 FTE for LPNs to make budget neutral.
(220,000)
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(753,509)
Total General Fund 969,837 10.00
Grant Fund
Sheriff Step Lump Sum Payment Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
2,071
Total Grant Fund 2,071
Homeland Security Fund
2015 Budget
260
Arapahoe County Elected Office/Department Budgets
Sheriff's Office David C. Walcher, Sheriff ‐ 13101 East Broncos Parkway, Centennial, CO 80112 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
4,010
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
9,025
Total Homeland Security Fund 13,035
Sheriff's Commissary Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(6,619)
CMY ‐ Decrease in Commissary Revenue and Expense
As a result of the My Care Pack online commissary service offered through commissary provider Trinity Services, actual onsite Commissary Fund revenues and expenditures will decrease in 2015.
(235,000)
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
3,069
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
6,909
Sheriff Step Lump Sum Payment Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
2,071
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(8,827)
Total Sheriff's Commissary Fund (238,397)
Total Sheriff's Office 2,799,632 10.00
2015 Budget
261
Arapahoe County Elected Office/Department Budgets
Treasurer's Office Sue Sandstrom, Treasurer ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
The Treasurer's Office bills and collects property taxes. This revenue is distributed monthly to all taxing authorities. The school districts receive an additional distribution during March, May, and June. The Treasurer's Office issues refunds for all departments as requested. County revenues are invested pursuant to State statute requirements with safety, liquidity, and yield as the highest priorities.
Treasurer Sue Sandstrom
Tax CertificatesCustomer Service Bookkeeping Information Technology
Collections
ORGANIZATION CHART
2015 Budget
262
Arapahoe County Elected Office/Department Budgets
Treasurer's Office Sue Sandstrom, Treasurer ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
EXPENDITURE/REVENUE TREND
0
500
1,000
1,500
2,000
2,500
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
5.0
10.0
15.0
20.0
25.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Division Descriptions
Treasurer Administration
The Treasurer's Office bills and collects property taxes. Distribution of this revenue is made monthly to all taxing authorities. The school districts receive an additional distribution during March, May, and June. The Treasurer's Office issues refunds for all departments as requested. County revenues are invested pursuant to state statute requirements with safety, liquidity and yield as the highest priorities.
Current Office/Department Issues:
The Treasurer's Office continues to deal with the challenges presented by our new tax collection system.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
22.00 22.00 22.00Staff ‐ FTE 22.00 22.00
1,219,318 1,235,529Salaries and Wages 1,142,567 1,285,7931,122,474 358,332 364,841Employee Benefits 294,990 389,396300,703 143,994 120,682Supplies 88,309 128,79487,612
353,753 209,737Services and Other 198,433 332,486185,649 ‐ ‐Capital Outlay 25,918 ‐5,000
11,332 11,332Central Services 8,632 11,3325,476 Total Expenditures 1,758,849 2,086,729 1,942,121 2,147,8011,706,914
REVENUE SUMMARY
Revenue Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
‐ (27,281)Taxes ‐ ‐‐ 106,800 121,183Intergovernmental 113,227 106,800110,856
6,375,140 6,468,394Fees & Charges 6,382,657 6,525,1406,419,704 1,100,000 2,599,805Investment Earnings 217,176 1,200,000974,766
Total Revenues 6,713,060 7,581,940 9,162,101 7,831,9407,505,326
2015 Budget
263
Arapahoe County Elected Office/Department Budgets
Treasurer's Office Sue Sandstrom, Treasurer ‐ 5334 S. Prince Street, Littleton, CO 80120 ‐ [email protected]
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Central Services Fund ‐‐‐25,9185,000 General Fund 2,147,8011,942,1212,086,7291,732,9311,701,914
Total 2,147,8011,706,914 1,758,849 2,086,729 1,942,121
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Treasurer Administration 2,147,8011,942,1212,086,7291,758,8491,706,914 Total 2,147,8011,706,914 1,758,849 2,086,729 1,942,121
Staffing Summary By Division
Division(s) (Amounts in FTE) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Treasurer Administration 22.0022.0022.0022.0022.00 Total 22.0022.00 22.00 22.00 22.00
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Compression Salary Adjustment Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
13,615
Department Budget Reductions Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(29,200)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
30,637
Vacancy Savings Reduction of 2.0% Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(27,233)
Total General Fund (12,181)
Total Treasurer's Office (12,181)
2015 Budget
264
Arapahoe County Elected Office/Department Budgets
Tri‐County Health John M. Douglas Jr., M.D., Executive Dir. ‐ 6162 S. Willow Drive, Suite 100, Greenwood Village, CO 80111 ‐ [email protected]
The Tri‐County Health Department is the official health agency for Adams, Arapahoe, and Douglas Counties. Its mission is to protect and promote the community's health and environment, and to prevent disease, disability, and premature death. A nine‐member Board of Health, appointed by the Commissioners of the three counties, is the policy‐making body for the Department. County funding is based on an equal per‐capita payment by each county. Arapahoe County contributes extra to the Tri‐County budget for programs that the other two counties do not participate in. The Tri‐County Health Department administers programs in the following areas: Environmental Health; Personal Health; Planning, Information, and Education; and Vital Statistics.
Arapahoe County Commissioners
Board of Health
Douglas County Commissioners
Adams County Commissioners
Executive Director John M. Douglas, Jr.,
M.D.
Legal Advisor Auditor
Office of Emergency
Preparedness
Administrative Services
Nursing Services Epidemiology, Planning and
Communications Nutrition Services
Environmental Health
ORGANIZATION CHART
2015 Budget
265
Arapahoe County Elected Office/Department Budgets
Tri‐County Health John M. Douglas Jr., M.D., Executive Dir. ‐ 6162 S. Willow Drive, Suite 100, Greenwood Village, CO 80111 ‐ [email protected]
EXPENDITURE/REVENUE TREND
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
2012 Act.
2013 Act.
2014 Amend.
2014 Est. 2015 Adopt.
E x p e n d it u re ($
T h o u sa n d s)
0
0
0
0
0
1
1
1
1
1
1
R e v e n u e ($
T h o u sa n d s)
Expenditure Revenue
STAFFING LEVEL TREND
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1.0
2012
Act.
2013
Act.
2014
Amend.
2014
Est.
2015
Adopt.
S ta ff in g L e v e l ( F T E )
Full‐Time Equivalents
Current Office/Department Issues:
In the last few years, Tri‐County Health Department has been faced with several unprecedented challenges: •Con nua on of an epidemic of pertussis (whooping cough) that is a vaccine‐preventable illness •The appearance of human cases of hepa s A linked to frozen berries sold by a big box retailer •An outbreak Clostridium pefringens gastrointes nal illness linked to shredded chicken serve at a catered lunch •Several outbreaks of norovirus linked with long term care facili es •Migra on of skunk rabies that is affec ng both animals and humans in our jurisdic on •An increase in outbreaks of general infec ous diseases that have been reported to us We continue to have major public health challenges due to emerging infections partly caused by extensive world‐wide travel. This is coupled with increase in demand for services for immunizations, family planning and other maternal, child health benefits.
BUDGET SUMMARY
Expenditure Category
2015
Adopted
2012
Actual
2013
Actual
2014
Estimate
2014
Amended
3,907,214 3,907,215Services and Other 3,778,471 3,978,1713,757,438 388,308 388,308Community Programs 388,308 388,308388,308
‐ ‐Central Services ‐ ‐172,816 Total Expenditures 4,166,779 4,295,522 4,295,523 4,366,4794,318,562
Budget Summary By Fund
Fund(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
General Fund 4,366,4794,295,5234,295,5224,166,7794,318,562 Total 4,366,4794,318,562 4,166,779 4,295,522 4,295,523
Budget Summary By Division
Division(s) Adopted
2015
Estimate
2014
Amended
2014
Actual
2013
Actual
2012
Tri‐County Health 4,366,4794,295,5234,295,5224,166,7794,318,562 Total 4,366,4794,318,562 4,166,779 4,295,522 4,295,523
2015 Budget
266
Arapahoe County Elected Office/Department Budgets
Tri‐County Health John M. Douglas Jr., M.D., Executive Dir. ‐ 6162 S. Willow Drive, Suite 100, Greenwood Village, CO 80111 ‐ [email protected]
FTEAmount ($)
Operating Budget Package(s)
Fund/Title/Description
20152015
General Fund
Population Increase for the Tri‐ County Health Department
The cost of the Tri‐County Health Department is shared among Arapahoe, Adams, and Douglas counties on a prorata share of the population. For 2015, Arapahoe County's population has increased by 11,117 and therefore, the cost for the services provided by Tri‐ County Health Department.
70,957
Total General Fund 70,957
Total Tri‐County Health 70,957
2015 Budget
267
Arapahoe County Capital Improvement Program
2015 Budget 268
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) identifies and funds the capital needs of Arapahoe County. The Capital Improvement Program Committee considers the goals and priorities of the County and develops a five‐year capital plan from department and elected office submissions. The CIP Committee then submits recommendations to the Executive Budget Committee (EBC) for initial review for inclusion in the upcoming budget. As discussed earlier, all recommendations of the Executive Budget Committee are forwarded to the Board of County Commissioners for final review and inclusion in the adopted budget. During the annual budget process, the Board of County Commissioners adopts the first year of the five‐year capital improvement plan. The 2015 capital project budget includes funding for capital investment in facilities, technology, public safety, and transportation. At the end of this section is the list of the 2015 projects as well as the CIP Committee’s recommended projects to be included in the 2016‐2019 portion of capital improvement plan. Summary of the Revenues and Expenditures The Capital Expenditure Fund is the primary fund for County capital improvement projects; however, some projects are located in other County funds such as the Infrastructure Fund and the Building Maintenance Fund. As indicated in the chart to the right, property tax revenue is the main revenue source for the Capital Expenditure Fund. There is $4.5 million from Property Tax, $315,000 from Specific Ownership Tax, and $600,000 from outside sources for a total 2015 capital budget of $5.45 million. In most years, the second largest contribution is a transfer from the General Fund. This year, the CIP Committee evaluated every project, including those pertaining to infrastructure, as a whole. Based on available funding, the size of the project, and timing the Committee recommended projects that would be able to be funded within the property tax revenue. This meant that a transfer from the General Fund was not necessary. There are a few of the approved projects that have additional funding from other sources to help complete the project and one project is completely funded by an outside source. The CIP Committee presented its proposed projects and associated budget to the EBC during the budget development process. The Board approved funding $5.45 million in projects for the Capital Expenditure Fund and Infrastructure Fund in 2015. The CIP Committee met with experts in the areas of facilities, road and bridge infrastructure, public safety, and information technology projects to review their project requests. They then scored the project requests, regardless of project type, to develop their prioritized 2015 budget recommendations.
Property Taxes, 55.8%
Specific Ownership Taxes, 4.7%
Transfers In, 28.4%
Outside Sources, 11.1%
Capital Expenditure Fund ‐ Sources
Arapahoe County Capital Improvement Program
2015 Budget 269
The chart on the right shows a breakdown of projects by type and the percentage of funding for each category for the 2015 budget. There are four main categories that projects fall into; Facilities; Roads, Streets, and Drainage; Sheriff and Public Safety; Technology/Communication. After a process of evaluating projects and paring back the scope of some projects, funding in the amount of $8,868,891 was adopted for the 2015 budget across the Capital Expenditure Fund and the Infrastructure Fund. As the chart depicts, a large percentage of the budget is for facility related projects with a total budget of $2.2 million. These projects include improvements, remodels, and upgrades to existing County buildings and structures. There is $4.7 million that is budgeted for the County’s roadway, transportation, and drainage infrastructure. A transfer of $1.25 million is from the Capital Expenditure Fund to the Infrastructure Fund, and $3.49 million is from outside sources. The third category, Sheriff/Public Safety, has a 2015 project budget of $1.26 million for upgrades to the public safety Digital Trunk Radio System (DTRS) and the radio consoles in the Communication Center. There is $600,000 in revenue from an outside source to help with the upgrade of the radio consoles. The fourth category is Technology and Communication with a budget of $695,185 for new, replacement, and upgrades to existing information technology countywide. Project Highlights For 2015 Altura Plaza Tenant Improvement – This is the final phase of a remodel that originally began in 2011. There is a recommended budget of $996,150 to remodel the existing remaining vacant areas on the 1st floor and to add new finishes to the main lobby and the public restrooms. Completing the remodel would allow Tri‐County Health Department to operate more efficiently and finish bringing the building up to Americans with Disabilities Act (ADA) compliance. DTRS Upgrade – Communications Center Radio Consoles – Public Safety agencies use a Digital Trunk Radio System (DTRS) for radio communications. The statewide DTRS is currently equipped with radio consoles that will no longer be supported by the vendor at the end of 2018. The DTRS upgrade to the radio consoles has an expenditure budget of $856,192 and $600,000 in revenue coming from the Arapahoe County E‐911 Communications Service Authority. The replacement of the radio base stations will be phased over a few years to get them all updated by the December 2018 deadline. Administration Building I Parking Deck Replacement – The replacement of the parking deck in the east parking lot at the Administration I building for $649,950. This project has been deferred a couple of years and now needs to be completed before further degradation of the concrete occurs. This project would be to remove and replace the approximate 3‐inch thick reinforced concrete deck with a new surface that would provide a much longer life span than the current construction. Keri Card Access System – The Keri Card Assess system provides county facilities with door security with badge access. The current software is outdate and is difficult to maintain, poses several security risks, as well as creating system inefficiencies. This project’s budget is $530,897 which will include adding card
Facilities, 40.5%
Roads/ Streets/ Drainage, 23.2%
Sheriff/Public Safety, 23.4%
Technology/ Comm., 12.9%
Capital Expenditure Fund ‐ Uses
Arapahoe County Capital Improvement Program
2015 Budget 270
readers, software, and hardware at all county facilities. It would also include a badge solution that could be integrated with the new copy/printer machines to allow for secure printing. DTRS Upgrade – Admin Radio Site – This project is to update the radio system site hardware. The county must replace the equipment before the system is upgraded to the newest software release to maintain radio operability. There is $400,000 budgeted for this project.
Project Amount
Altura Plaza Tenant Improvement 996,150 DTRS Upgrade ‐Communications Center Radio Consoles 856,192 Admin I Parking Deck Replacement 649,950 Keri Card Access System 530,897 DTRS Upgrade‐Admin Radio Site 400,000 Land Development Application Automation 395,185 COOP Infrastructure 300,000 Roads/Streets/Drainage 4,740,517 Total Capital Improvement Program 8,868,891$
Table I
Capital Improvement Program
Other Capital Projects – In addition to the projects detailed above, there is over $600,000 funded for small capital projects related to information technology. The first is a solution to automate the land development application process which would allow applicants to apply for services online, submit applications, and review documents electronically. The total cost of this project would by $395,185. The next project is for the continuity of operations (COOP) infrastructure with a recommended budget of $300,000 for additional computer network infrastructure to restore services in the case of an emergency in which access to systems may be lost. Roads/Streets/Drainage Projects For the 2015 budget, $4.7 million of the Capital Improvement Program funding will be allocated for roadway, infrastructure, and drainage projects. These projects are for improvements to existing roads, streets, and drainage areas. Funding for infrastructure projects is transferred from the Capital Expenditure Fund and outside sources to the Infrastructure Fund for tracking and accounting purposes. Brief descriptions of significant projects are provided below and Table II provides a list of approved projects. Later in this section is the 2015 Capital Roadway Infrastructure Work Plan shown in Table III, and in the CIP 5‐Year Plan that is provided at the end of this section.
Arapahoe County Capital Improvement Program
2015 Budget 271
Project Amount
Arapahoe & I‐25 Interchange Construction ‐RAMP 3,265,517$ Iliff Avenue Improvements 500,000 Kiowa Creek Master Plan 300,000 Yale‐Holly Improvements 200,000 Quincy/Copperleaf Signal 200,000 Havana Street Sidewalk 150,000 County ITS Projects 125,000 Total Capital Improvement Program 4,740,517$
Table II
Infrasturture Fund Projects
Arapahoe & I‐25 Interchange Construction Ramp – The largest project, the I‐25 & Arapahoe Road Interchange, is a budget neutral project with the $3.3 million in funding coming from various partners such as the Southeast Public Improvement Metropolitan District (SPIMD) and the Colorado Department of Transportation. Improvements would include the modification of existing mainline I‐25 and ramps, bridge reconstruction, the construction of new bridges to accommodate a minimum of 3‐through lanes in each direction on Arapahoe Road, and roadway approaches. Iliff Avenue Improvements – A budget of $300,000 is for design costs to look at corridor improvements to address current issues such as mobility, safety, reliability, sustainability, storm water/water quality, and plan for future growth and development in the area. Kiowa Creek Master Plan – Develop a drainage master plan for Kiowa Creek located east of County Road 129 and extending from the Elbert County line to the Adams County line. The total projected budget of this project is $300,000 with $150,000 of that being funded from Open Spaces & Intergovernmental Relations. Yale‐Holly Improvements – With a budget of $200,000, this project will address proposed improvements that include wider lanes, extension of through lanes, new traffic signal, curb/gutter/sidewalk, storm water improvements, and all other associated accessories. Quincy/Copperleaf Signal – Based on an elementary school expansion and the significant increase in construction in the Copperleaf Subdivision, a signal will be needed. This project is budgeted at $200,000 for 2015. It will also include the widening of the Copperleaf Blvd. to four lanes south of the intersection and the widening of the south half of Quincy Avenue to three east bound lanes. Havana Street Sidewalk – This project will complete a sidewalk gap, and was also identified in the Last Half Mile study prepared by SETMA that proposed improvements necessary to complete the last half mile of commuter travel from Light Rail stations in the study area. There is $150,000 budgeted for the sidewalk. County ITS Projects – There is $125,000 included the 2015 Budget for additional on‐street video cameras that would supplement the existing video camera network. This project would involve the formulation of a local area travel time network via the installation of Bluetooth reader devices along select corridors and would enable data to be captured in real time.
Arapahoe County Capital Improvement Program
2015 Budget 272
Project Project Status Arapahoe Road – Waco – Liverpool (Centennial Lead) Complete Design, Complete ROW & Utilities, Construction Arapahoe Road/Cherry Creek Bridge Complete Construction Arapahoe/I‐25 Interchange Final Design (CDOT Lead) Design Continue using CM/GC Kiowa Creek Master Plan Study Brick‐Center (Mississippi – Quincy) Construction Bridge Sizing Analysis/Design Design Bridge Condition Data Collection (Minor Structures) Study Major Bridge Health Index Update Study Ivanhoe Roadway ADA Sidewalks Design Valentia Street Sidewalk (South of Mississippi) Design Yosemite Street (Evans to Trailhead, East Side) Design C470 (Kipling – I‐25) EA Update (CDOT Lead) EA Update Study, Design/Build Process County Line Corridor Eval. (Douglas County Lead) Study/Prelim Design County Strategic Roadway Safety Plan Study Countywide Bike Plan (Open Spaces Trail Plan) Begin Study Dahlia Street Curb/Gutter/Sidewalk Finalize Design/ Construction Division Score Card Data Collection of Transportation Component Dry Creek Road ITS & Ops Study (w/ Centennial) Begin Study East Jewell Avenue, Hayesmount‐Watkins (Gravel to Pavement) Construction I‐25 and Belleview Corridor & Interchange Produce Reports Iliff Avenue Corridor Study Produce Reports Iliff Avenue Design Design Oil and Gas Exploration Impact Fee Finalize Fee, BOCC Adoption Peoria/Easter Intersection Analysis Complete Study Quincy (Kiowa‐Bennett to Strasburg) Complete Design Quincy Road (Gun Club – Powhaton) Preliminary Design Quincy/Airline Extension (Bradbury‐Exmoor) Complete ROW Acquisition Quincy/Gun Club Intersection Design Rural Transit Study with Adams County Study Rural Transportation Fee Study Finalize Fee, BOCC Adoption Traffic Signal Communications & Travel Time Design, Construction Automated Traffic Signal System Upgrade Implement Software Inverness Sidewalks, Dry Creek LRT Construction Chambers/Fairplay/otero Traffic Signal Design/Construction Traffic Signal Health Index Evaluation Watkins Road @ Muskrat Creek Design/Construction Yale/Holly Intersection/Highline Canal Design Yosemite Street (Warren to Evans) – West Side Warranty
Table III
2015 Capital Roadway Infrastructure Work Plan
Arapahoe County Capital Improvement Program
2015 Budget 273
Ongoing Projects for 2015 In addition to new projects added to the capital improvement program for 2015, ongoing and unfinished projects appropriated in prior budget years, will have their remaining unspent budget reappropriated in 2015. Table IV provides a list of ongoing projects that will be reappropriated followed by a brief description of some of those projects.
Project Amount Energy Performance 7,500,000$ Fairground Expansion 6,332,137 Lima Plaza Probation Relocation Phase I 2,226,832 S.O. New World 1,750,000 Oasis Replacement System 1,261,134 CSU Build Out 944,512 Altura Plaza Remodel 613,633 Enterprise Portfolioi Management ‐ Sharepoint 600,000 Human Resources Management System 235,968 Door Access Solution‐Replacement 173,180 Client Tracker 150,000 ACJC 3rd Floor Courtroom 135,965 Accela ‐ Case Management 134,512 Detention Security Cameras 132,734 S.O. Data Center UPS 125,000 DA Building Emergency Generator 96,250 Mobile Device Management 75,000 Det Cntr Fire Alarm 55,629 Various Projects Closing out 113,745
TOTAL CIP Reappropriation 22,656,229$
Table IV
Ongoing CIP Projects
Funding to be Reappropriated in 2015
Energy Performance – During the latter part of 2014, the Board of County Commissioners approved the financing for an Energy Performance Contract. This project consists of an energy audit of the county, recommend improvements and upgrades that would improve operations and reduce long term energy consumption. By doing so it would provide sufficient utility cost offsets and other savings over a fifteen (15) year period to fund the improvements. There is $7.5 million budgeted for this capital project. Fairgrounds Expansion – The Board approved moving forward financing the expansion of the existing Fairgrounds. The expansion includes a west wing expansion of the existing building and the construction of a covered arena. The expansion was budgeted at $6.7 million and will have $6.3 million reappropriated to 2015. Because it started so late in the year, the project had not been able to really begin but construction will continue through 2015. Lima Plaza Probation Relocation Phase I – In anticipation of additional judges being appointed to the County’s judicial district, the County is planning for the corresponding courtrooms, judges’ chambers, and judicial support staff space. In order to accommodate the need for additional court space, the offices for Probation will be relocated to the County’s Lima Plaza facility. Included in this request are the
Arapahoe County Capital Improvement Program
2015 Budget 274
costs for construction to complete the proposed tenant improvements for the large existing vacant building at Lima Plaza complex. This project will have $2.2 million reappropriated to 2015 to continue with the design phase and then move on to the actual construction. This is a multi‐year project that is anticipated to continue in several phases. New World Software Upgrade/Replacement – The New World software system for the Sheriff’s Office will be reappropriated at $1.75 million for 2015 for the completion of the upgrade/replacement. This software is integral to the operations of the Sheriff’s Office and has reached the end of its useful life with hardware and software that will no longer be supported by the vendor due to its age. The current software includes applications related to computer aided dispatch (CAD), records management (RMS), and jail management systems along with other functions within the Sheriff’s Office. Assessment and Taxation System – The new assessment and taxation system was implemented in December of 2013, but the upgrade project has not been closed out as of the adoption of the 2015 budget. It is anticipated that the system will be approved and invoiced by the end of the first quarter of 2015. There is $1.3 million to be reappropriated in 2015 to complete the close‐out of this project. CSU Extension Build Out – In October of 2014, the County sold its property located on South Datura Street in Littleton. The Board approved using the proceeds from this sale to fund the work needed to complete the move of the CSU Extension program to the county’s Lima Plaza facility. The project is currently in the design phase and will have $944,512 reappropriated to 2015 for the completion of the build out. Altura Plaza Renovation – Phase 2B of the improvements and upgrades to the Altura Plaza building is closing out, and will have the remaining balance of $613,633 reappropriated to finish that phase before moving on with the 2015 Phase 2C project. There is $996,150 budgeted in 2015 for Phase 2C of the Altura Plaza renovation. Enterprise Portfolio Management and Sharepoint – The Enterprise Portfolio Management system is budgeted for replacement in 2015 for $600,000 along with the SharePoint. The current portfolio and project collaboration system that IT is using is no longer supported by the vendor. A new common project management tool would allow multiple departments to plan, manager, and allocate resources more effectively on shared projects. SharePoint would be a countywide tool that would allow employees/departments share and access documents from anywhere. This project had not started by the end of 2014, and will have the entire budget reappropriated to the 2015 budget. ACJC Courthouse II 3
rd Floor Small Courtroom – This project was given approval to begin architectural
and engineering design in 2013 and work began on a small courtroom, judge’s chamber and space for judicial support staff in 2014. This courtroom project will accommodate the first of eight judges the 18th Judicial District is expected to receive over the next 5 years. There is a remaining project budget of $135,965 that will be reappropriated to the 2015 budget.
Other Ongoing Projects – The projects detailed above account for nearly $21.2 million of the $22.7 million in project funding anticipated to be reappropriated in 2015. Of the remaining $1.4 million in unspent project funds, funding for several of the listed projects should be spent early in 2015 as some projects are close to completion but will not finish prior to the end of 2014. The remaining projects are expected to be in progress throughout 2015 with completion by the end of the year.
Arapahoe County Capital Improvement Program
2015 Budget 275
Building Maintenance Fund The Building Maintenance Fund was created to manage facility maintenance costs and projects. In prior years, such projects were funded primarily out of the General Fund and the Capital Expenditure Fund, but experience revealed that this was not an effective way to fund or manage such projects. To supplement the amount of facility maintenance project funds, $1.8 million has traditionally been transferred to the Building Maintenance Fund for new projects on an annual basis. The transfer for the 2015 Budget was $1.78 million. It had been reduced during the budget process in an effort to help balance the budget. Through various efficiencies, Facilities felt that they could make that reduction. This fund is budgeted much like the Capital Expenditure Fund with maintenance projects enumerated in similar fashion to capital improvement projects. The Building Maintenance Fund also permits greater flexibility in adjusting funding to ever changing maintenance priorities. Funds are easily transferred between projects and remaining balances can be reappropriated into projects in the subsequent year or remain in the fund balance as part of the facility maintenance reserve. The list of approved Building Maintenance Fund projects for 2015 is presented in Table V below.
Project Amount
Routine Maintenance 1,382,389$ Altura Plaza Parking Deck Repairs 102,000 Peoria Shop Shed Roof Replacement 21,000 Sheriff's Office Training Room Partition Replacement 40,000 CentrePoint 3rd Floor Carpet Replacement 173,000
TOTAL 1,718,389$
Table V
Building Maintenance Fund
2015 Projects and Maintenance Funding
For 2015, there is $1,382,389 budgeted for routine and preventative maintenance of county facilities, and $336,000 budgeted for several different maintenance projects for the upcoming year. The parking deck at Altura Plaza is at a critical stage and will be replaced in early 2015. There is also a shed, at the Peoria Shop, which needs a new roof to help protect various pieces of equipment stored in the shed. The moving partition at the Sheriff’s Office Training Room is no longer repairable due to not being able to locate replacement parts. Facilities will also be replacing the worn out carpet of the 3rd floor at CentrePoint during 2015. There are several other projects that will be completed throughout the year as well as a few projects that were funded and started work in 2014 but will be reappropriated to 2015 for completion. Operating Impact of Capital Projects In addition to the capital costs, operating costs are important to consider when examining the fiscal impact of the 2015 capital projects. As part of the capital project submission process, elected offices and departments are asked to develop and enter all applicable operating costs associated with the capital project requested. For projects with operating costs in 2015, a budget package request for operating costs was entered into the appropriate operating fund. There are only three approved CIP projects with an operating impact. The COOP Infrastructure project will have an ongoing operating impact of $45,000 annually to maintain subscriptions and licenses. The Land Development Application project has an annual operating impact of $5,250 for licenses and support the software. The new Keri
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Card Access System is expected to have an average annual operating savings of $20,000 by having one consolidated system. Infrastructure Projects – Infrastructure construction projects will require operating costs from the Public Works & Development Department’s Road & Bridge Division for maintenance and repair. It is projected that the cost of maintenance on these projects will be funded within the operating budgets of this division as they already maintain the existing portfolio of transportation infrastructure. In addition to the projects mentioned above, other capital projects will also involve operating costs but have not been included in the 2015 budget as their completion is not due to occur until after the 2015 budget year and will be considered in preparation for the 2016 budget. Future Capital Needs
During the capital improvement program development process, departments and offices identified more capital needs than were incorporated into the 2015 budget. In many cases, the projects proposed are for future County capital improvements and have been added to the 5‐year program as unmet needs. Capital needs that are being reviewed but a timeframe has not been established are also identified for the County’s future capital needs. These proposed projects along with the funding will be addressed in future budget years using the methodology described in this section. A condensed list of future capital needs is provided in Table VI below. The 5‐Year CIP Plan is provided at the end of this section.
Table VI
Future Capital Needs Continued Build‐Out of Lima Plaza New Courtrooms on the 3rd Floor of the Justice Center Improvements to the DA's Office Building Improvements and Upgrades to Courthouse I Future Infrastructure Priorities Replacement & Upgrade of Large Software Packages
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Policies and Practices of the Capital Improvement Program Each year, a committee known as the Capital Improvements Program Team analyzes proposed capital projects for the forthcoming five‐year period. Each department is asked to submit a capital request for the following five years. A CIP team reviews these projects in light of expected funding restraints and adds projects to the proposed capital improvement program. The CIP Team reviews the program and recommends the final program to the Board of County Commissioners. The first year of this recommended program is the starting point in developing the annual capital budget. The Capital Improvements Program Team developed the 2015–2019 capital improvement plans on the following pages. Only projects with costs over $50,000 are shown in this plan. The plan includes projects for the Capital Expenditure and Infrastructure Funds. The plan also considers the expected impact on operating costs related to various projects. The CIP plan for 2015 is incorporated into the 2015 budget while the remaining years of the plan are not an adopted County plan, but is used as a staff recommendation for future budget years. Capital Improvement Policy 1. Capital Improvement Program ‐ A plan for capital expenditures to be developed each year over
a fixed period of several years, setting forth each capital project and identifying the expected beginning and ending date for each project, and the required revenues to finance those projects.
2. Capital Improvement Team ‐ The Capital Improvement Team shall recommend a long range
Capital Improvement Program for all major capital expenditures within the County to the Board of County Commissioners. The Board of County Commissioners shall be responsible for approving Capital Improvement Policies, as well as, approving the capital improvement program, as a part of the annual budget.
3. Capital Projects – Capital projects are defined as major, non‐recurring projects that have a
purpose of acquiring or building assets such as buildings, facilities and roadways with a cost of $50,000 or more. Examples of capital projects include:
A. New and expanded physical facilities B. Large scale rehabilitation and replacement of facilities
C. Major equipment, excluding vehicles D. The cost of engineering or architectural studies related to a major public
improvement E. Acquisition of land or buildings F. Demolition of buildings
4. Annual Action Program ‐ Those capital improvement projects from the plan that have been identified by the staff committee and approved by the Board of County Commissioners for funding and implementation for the current budget year.
Arapahoe County
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Capital Improvement Program
Fund/Department/Project Type/Project Title 2015 2016 2017 2018 2019 Capital Expenditure Fund Adminstrative Services Infrastructure Fund 1,250,000 4,000,000 4,000,000 4,000,000 4,000,000
Total for Infrastructure Fund 1,250,000 4,000,000 4,000,000 4,000,000 4,000,000 Total for Administrative Services $1,250,000 $4,000,000 $4,000,000 $4,000,000 $4,000,000
Facilities New Construction/Development
Lima Plaza Tenant Improvements ‐ Probation 0 1,877,433 3,243,500 1,598,000 0 ACJC 3rd Floor Small Courtroom Construction 0 1,378,450 0 0 0 Eastern Service Center Enclosed Wash Rack 0 571,000 0 0 0 Standby Generator Project 0 51,000 266,000 594,000 0
Total for New Construction/Development 0 3,877,883 3,509,500 2,192,000 0 Upgrade or Expand
Altura Plaza Tenant Improvement 996,150 0 0 0 0 Courthouse 1 Restroom Upgrades 0 569,535 405,025 405,025 405,025 DA's Office Building Tenant Improvements 0 547,976 0 0 0 FASTER Web Upgrade 0 98,550 0 0 0 District Attorney Building Boiler Upgrade 0 65,000 0 0 0 APZ 1610 Public Restroom Remodel 0 0 87,500 0 0 Lima Plaza Interior Sidewalks, Ramps, Walkways 0 0 0 75,000 0
Total for Upgrade or Expand 996,150 1,281,061 492,525 480,025 405,025 Repair or Replace
Keri Card Access System 530,897 0 0 10,000 0 Admin I Parking Deck Replacement 649,950 0 0 0 0 ACJC Parking Lots 0 1,905,711 0 0 0 Roof Replacement ‐ Federal Warehouse 0 768,500 0 0 0 Altura Plaza Roof Replacement 0 500,000 0 0 0 Mill & Overlay Parking Lot at Arapahoe Plaza 0 138,000 0 0 0 Replace Elevator Controls ‐ Courthouse II 0 124,000 0 0 0 ACJC Resurface Asphalt Road & Access Ramps 0 0 872,500 0 0 TCHD Parking Lot Reconstruction 0 0 175,500 0 0 Replace Elevator Controls ‐ Detention Center 0 0 59,500 0 0 Resurface Concrete Walkways & Ramps 0 0 0 576,000 0 CPT Window Weather Stripping Replacement 0 0 0 250,000 0 Warehouse Parking Lot 0 0 0 0 662,000 Altura Plaza Parking Lot Mill & Overlay 0 0 0 0 350,000
Capital Improvement Program 5‐Year Plan
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Arapahoe County
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Capital Improvement Program
Fund/Department/Project Type/Project Title 2015 2016 2017 2018 2019
Capital Improvement Program 5‐Year Plan
Total for Repair or Replace 1,180,847 3,436,211 1,107,500 836,000 1,012,000 Total for Facilities $2,176,997 $8,595,155 $5,109,525 $3,508,025 $1,417,025
Sheriff Upgrade or Expand
DTRS Upgrade‐Admin Radio Site 400,000 0 0 0 0 DTRS Upgrade ‐Comms. Center Radio Consoles 856,192 0 0 0 0
Total for Upgrade or Expand 1,256,192 0 0 0 0 Repair or Replace
District 5 Substation 0 0 0 250,000 0 Total for Repair or Replace 0 0 0 250,000 0 Total for Sheriff $1,256,192 $0 $0 $250,000 $0
Technology/Communications New Construction/Development
Land Development Application Automation 395,185 0 0 0 0 COOP Infrastructure 300,000 0 0 0 0 OPM Infrastructure 0 300,000 0 0 0 SuccessFactors Talent Management 0 232,500 0 0 0
Total for New Construction/Development 695,185 532,500 0 0 0 Upgrade or Expand
Accela Electronic Document Review 0 315,352 0 0 0 Total for Upgrade or Expand 0 315,352 0 0 0 Repair or Replace
New World Upgrade or Replacement for SO 0 750,000 0 0 0 Total for Repair or Replace 0 750,000 0 0 0 Total for Technology/Communications $695,185 $1,597,852 $0 $0 $0
Total for Capital Expenditure Fund $5,378,374 $14,193,007 $9,109,525 $7,758,025 $5,417,025
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Arapahoe County
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Capital Improvement Program
Fund/Department/Project Type/Project Title 2015 2016 2017 2018 2019
Capital Improvement Program 5‐Year Plan
Infrastructure Fund Roads/Streets/Drainage New Construction/Development
Kiowa Bennett Road Extension (I‐70 north to SH79) ‐ 700,000 700,000 ‐ ‐ Quincy/Airline Extension (Exmoor ‐ Bradbury) ‐ ‐ ‐ 850,000 1,950,000 Quincy/Airline Extension Bridge(s) ‐ ‐ ‐ ‐ 750,000
Total for New Construction/Development ‐ 700,000 700,000 850,000 2,700,000 Upgrade or Expand
Quincy Ave Widening (Gun Club ‐ Powhaton) ‐ 500,000 5,000,000 ‐ ‐ Quincy Ave. Widening (East E470 Ramps to Gun Club) ‐ 200,000 200,000 ‐ ‐ Quincy Ave. Widening (Picadilly ‐ West E470 Ramps) ‐ ‐ 500,000 ‐ ‐ Quincy Ave. (East & West E470 Ramps) ‐ ‐ 250,000 ‐ ‐ Traffic Signal Ethernet Upgrade Project ‐ ‐ 100,000 ‐ ‐
Total for Upgrade or Expand ‐ 700,000 6,050,000 ‐ ‐ Improvements to Existing
Arapahoe & I‐25 Interchange Construction ‐RAMP 3,265,517 ‐ ‐ ‐ ‐ Iliff Avenue Improvements 500,000 2,000,000 3,000,000 Yale‐Holly Improvements 200,000 2,100,000 ‐ ‐ ‐ Quincy/Copperleaf signal 200,000 200,000 ‐ ‐ ‐ Kiowa Creek Master Plan 300,000 ‐ ‐ ‐ ‐ County ITS Projects 125,000 ‐ ‐ ‐ ‐ Havana Street Sidewalk 150,000 ‐ ‐ ‐ ‐ Gun Club & Quincy Intersection Improvements ‐ 4,300,000 ‐ ‐ ‐ Byers Master Drainage Plan Improvements ‐ 450,000 ‐ 450,000 Platte Canyon Rd PEL study ‐ 350,000 ‐ ‐ ‐ Arapahoe Road Sidewalk Farm Frontage ‐ 200,000 ‐ ‐ ‐ Quincy Median Landscaping (Picadilly ‐ Himalaya) ‐ 150,000 ‐ ‐ ‐ Dove Valley Traffic Signals ‐ 100,000 ‐ 100,000 ‐ Dry Creek and Havana ITS Improvements ‐ 25,000 ‐ ‐ ‐ Traffic ‐ East End Shoulder Improvements ‐ ‐ 5,000,000 ‐ ‐ Quincy Ave. Improvements (Kiowa‐Bennett to Strasburg) ‐ ‐ 2,500,000 2,500,000 ‐ Inverness Dr. West and County Line Ops Improvements ‐ ‐ 500,000 ‐ ‐ Sidewalk Widening for ADA Compliance ‐ ‐ 400,000 400,000 400,000 Traffic ‐ East End Safety Projects (Placeholder) ‐ ‐ 300,000 300,000 ‐ Wolf Creek Storm Water Master Plan ‐ ‐ 300,000 ‐ ‐ Hampden Ave Medians (Himalaya ‐ Picadilly) ‐ ‐ 200,000 ‐ ‐ County Wide ITS Study ‐ ‐ 100,000 ‐ ‐
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Arapahoe County
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Capital Improvement Program
Fund/Department/Project Type/Project Title 2015 2016 2017 2018 2019
Capital Improvement Program 5‐Year Plan
Parker/Quincy Interchange Feasibility Study ‐ ‐ 50,000 ‐ ‐ I‐70 Sub‐area Transportation Plan ‐ ‐ 50,000 ‐ ‐ Inverness Dr. West @ Dry Creek Ops Improvements ‐ ‐ ‐ 1,000,000 ‐ Traffic ‐ West End Safety Improvements (Placeholder) ‐ ‐ ‐ 500,000 500,000 Commanche Creek Storm Water Master Plan ‐ ‐ ‐ 300,000 ‐ Study Implementations ‐ County Line, Dry Creek ‐ ‐ ‐ 150,000 125,000 Chambers and Otero Traffic Signal ‐ ‐ ‐ 62,500 ‐ Lost Creek Master Plan ‐ ‐ ‐ 50,000 ‐ Jewell Ave (watkins‐hayesmount) Top Lift Asphalt ‐ ‐ ‐ ‐ 400,000
Total for Improvements to Existing 4,740,517 9,875,000 12,400,000 5,812,500 1,425,000
Total for Roads/Streets/Drainage 4,740,517$ 11,275,000$ 19,150,000$ 6,662,500$ 4,125,000$
Total for Infrastructure Fund 4,740,517$ 11,275,000$ 19,150,000$ 6,662,500$ 4,125,000$
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Arapahoe County Debt and Lease Obligations
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DEBT AND LEASE OBLIGATIONS
Arapahoe County has financed capital projects through the issuance of general obligation bonds, revenue bonds, capital leases for certificates of participation, and lease purchase agreements. These obligations have allowed the County to provide new and expanded capital improvements, including streets, parks, and public facilities. These debt and lease obligations allow the County to extend the payment of these obligations over many years so that the cost and the benefit of the improvement is shared across the life of the improvement and not just in the year that the facility is acquired. The County pays the interest associated with long term debt financing and therefore these funding mechanisms result in a greater total cost to the County. Voter approval is required to issue bonds. The various types of long term financing tools each have their own advantages and disadvantages. Types of Debt and Lease Obligations
General Obligation Bonds General Obligation Bonds are recognized as debt obligations and are backed by the full faith and credit of the County. For this reason, investors consider this type of bond as the safest investment that a local government can issue. These bonds also require voters to authorize the County to impose a mill levy dedicated to repay the principal and interest as it becomes due. This mill levy could fluctuate as necessary to fund the required debt payment. Arapahoe County currently has no outstanding or authorized general obligation debt. The most recent general obligation bonds were issued in 1978 to fund a jail facility, and were fully paid and retired in 1989. Revenue Bonds
Revenue Bonds are issued to fund specific projects, but are not backed by full faith and credit status of the County. There is a dedicated revenue source to pay the debt’s principle and interest. Capital Improvement Trust Fund Bonds Capital Improvement Trust Fund Bonds were issued in 1999 and 2000 in order to expand the capacity of the detention facility. Arapahoe County has since fully repaid these Bonds and retired the debt. Certificates of Participation
Certificates of Participation are a form of a lease purchase obligation. Usually, a tax‐exempt corporation will buy or construct a facility that the County wishes to use and lease the facility to the County. The capital lease will use a contract specifying that the County will become the owner of the facility at the end of the lease. Over a specified period of time, the County will make capital lease payments to the corporation, which will then make principal and interest payments to its investors. The County’s lease payments are funded by existing sources of revenue. The Arapahoe County Building Finance Corporation (ACBFC) leases several facilities to the County including the CentrePoint Plaza Facility, the Sheriff/Coroner Headquarters Facility and the Arapahoe County Justice Center (ACJC).
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Bank Lease Purchase Agreements The County contracts with banks and finance companies to fund smaller projects, using a contract that specifies that the County will own the assets at the end of the lease. These contracts are generally less complicated and expensive to structure than Certificates of Participation, and are suitable for smaller projects. Agreements have been issued to finance the County’s construction and expansion of the fairgrounds, acquisition of park land for the Recreation District, and the acquisition of the District Attorney’s office building and Lima Plaza. Public Improvement or Local Improvement District Bonds The County issues these types of bonds to finance projects for Public Improvement Districts or Local Improvement Districts. These special districts are then obligated to pay the principal and interest on these bonds. In the 1980’s and early 1990’s, the County issued Local Improvement District bonds to fund road paving projects in various local improvement districts. These Local Improvement District bonds have since been fully discharged using special assessments on the property in the applicable districts. Since 2001, the County has issued bonds for the Arapahoe County Water and Wastewater Public Improvement District. These bonds are considered a general obligation of the Arapahoe County Water and Wastewater Public Improvement District. Outstanding Debt and Capital Lease Obligations
The 2015 County debt limit is 1.5% of the value of taxable property in the County as determined by the assessor. For 2015, this amount is $112,182,384. Arapahoe County has no general obligation debt that is applicable to this legal debt limit. Certificates of participation and lease purchase agreements are not applicable in calculating this legal debt limit. The beginning principal balance of bond and capital lease purchase obligations for 2015 is $50,778,365. The total debt and lease payments for 2015 will be $8,403,948. The entire amount to be spent on lease purchase agreements is related to agreements involving real estate. The total maximum payment liability of the County under all lease purchase agreements is $61,353,945. There are no optional renewal terms associated with any of the outstanding obligations. On September 3, 2002 the ACBFC issued $15,760,000 in Certificates of Participation to refinance a 2002 Justice Center Certificate of Participation issued for the County Justice Center. Although the capital lease payments for the Justice Center Certificates of Participation are a County responsibility, they are financed by a lease payment made to the County by the Arapahoe County Public Airport Authority. The Airport Authority leases property owned by the County, and the lease amount is equal to the principal and interest obligation owed to the ACBFC. If the Airport Authority is unable to make all of the lease payments to the County, it may be necessary for the County to fund its obligations to the ACBFC from current County revenues or from reserves. The obligation under these certificates of participation terminates in 2016. Arapahoe County has six capital lease purchase agreements. Two of the capital lease purchase agreements are associated with Certificates of Participation issued by the Arapahoe County Building Finance Corporation. The appropriation for these obligations is made annually. The County has the legal right to not make the appropriation, but it recognizes that failure to appropriate funds would result in default. A default would cause the County to forfeit the secured assets and make it much more difficult to obtain long term financing in the future. The 2015 budget includes appropriations for all debt and capital
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lease purchase obligations. A table and graph that illustrate the outstanding debt and lease purchase obligations of the County are included at the end of this section. Financial Effect upon Future Operations Prior court decisions imply that Colorado law regarding Certificates of Participation was not changed by the Taxpayer's Bill of Rights. The County has determined that the revenue currently being spent on capital lease payments, including certificates of participation issued by the Arapahoe County Building Finance Corporation, can be appropriated for other purposes after the final lease payment has been made. This revenue had not been specifically approved by the voters in the County, but has been generated from existing County sources, and had been spent by the Board of County Commissioners (BOCC) to pay for capital leases. As the County’s older capital leases mature, the funds that were being used to pay the principal and interest will then be used to pay the principal and interest on the Certificates of Participation for the CentrePoint Plaza Facility and the Sheriff/Coroner Building. Lease purchase agreements enabled the County to complete the construction of the County fairgrounds. The County currently has a lease purchase agreement for the fairgrounds expansion. A lease purchase agreement for the construction of the County fairgrounds was paid off in 2014. A lease purchase agreement for water services for the facility was paid off in 2013. Revenue from the Conservation Trust Fund will be used for debt payments on the lease purchase agreement until 2029. The Conservation Trust Fund receives revenue from lottery proceeds from the State of Colorado and can only be used for specific projects related to the conservation of open space, parks, or recreation related facilities. In November 2007, the County entered into a lease purchase agreement for land in the Dove Valley area of the County. The land is adjacent to the Arapahoe County Community Park and the agreement allows for the future expansion of this recreation area. The land is located within the Recreation District, so the debt payments are funded by the Arapahoe County Recreation District Fund. The payments are scheduled to continue until 2027.
In September 2008, the County entered into a $5.3 million lease‐purchase agreement to acquire an office building for the District Attorney’s office. The District Attorney’s office moved into the new office building in 2009. The lease purchase payments are funded by General Fund and will continue through 2018. The lease‐purchase agreement was refinanced in 2014 and will maintain the same maturity date in 2018. Through a lease purchase agreement, the County purchased an eight‐building complex during 2011 for $9.6 million, known as Lima Plaza. The County has consolidated the operations of several departments and elected offices at this campus, thus applying the previous lease payment amounts to the debt service for this complex. These eight buildings will also provide the County potential space for growth in the future. Bond Ratings
The County’s credit ratings assigned by the bond rating agencies are a determinant of successful debt and lease financing. Strong ratings enhance the County’s overall reputation through its demonstrated financially sound position. High ratings also help ensure that the County’s bonds and leases are attractive investments in the bond market. In December 2005, the County received an underlying credit rating from Moody’s of Aa3 on the refinancing of a County Certificate of Participation for the CentrePoint and Sheriff/Coroner Buildings. At
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the same time, Standard & Poor's upgraded the County’s credit rating from A+ to AA‐ for the same issue. During 2009, Standard & Poor’s reaffirmed the County’s AA‐ credit rating and early in 2010, Moody’s credit rating for the County was Aa2. Generally, Certificates of Participation are rated lower than General Obligation bonds.
Arapahoe County Water and Wastewater Public Improvement District Bonds The BOCC serves as the ex officio Board of Directors of the Arapahoe County Water and Wastewater Public Improvement District (District). This District includes the south central area of Arapahoe County and extends into Douglas County. Only taxpayers with property in the District pay taxes to the District. The District was formed in 2001, and an election held in November 2001 authorized the issuance of $165,000,000 in General Obligation Bonds. In April 2002, $63,870,000 of the authorized General Obligation Bonds was issued. The Series 2002A bonds were issued in the amount of $32,975,000 to construct the water and wastewater facilities. The Series 2002B bonds were issued in the amount of $30,895,000 to acquire the water and sewer assets of the Arapahoe Water and Wastewater Authority and to refinance the Authority’s debt. These bonds were the obligation of the District only and not of the Arapahoe County Government. The bonds were rated Aaa by Moody’s and AAA by Standard & Poor’s. The Series 2002A and 2002B general obligation bonds were refunded in 2012. The series 2012 bonds were issued in the amount of $59,020,000. In 2005 and 2006, the District borrowed funds in cooperation with the Colorado Water Resources and Power Development Authority (CWRPDA) for additional water and wastewater capital improvements. The 2005 debt was part of a conduit loan program and the principal amount borrowed was $26.3 million. In 2006, the District borrowed $16.0 million as part of CWRPDA’s State Drinking Water Revolving Fund. In 2009, the Public Improvement District (PID) issued $56.1 million in general obligation bonds for the purpose of acquiring water rights and the constructing water assets. This debt issuance in conjunction with other bonds issued by the Arapahoe County Water and Wastewater Authority (ACWWA) and the assets it acquires will provide enough senior renewable water rights for the complete build‐out of properties within the PID. The debt was issued in two series with Series 2009A for $51.1 million in taxable general obligation direct pay Build America Bonds and $5.0 million in Series 2009B for tax‐ exempt general obligation bonds. The federal government rebates 35% of the interest paid to the PID for the Build America Bonds. Standard & Poor’s issued an AA‐ rating for this issuance by the PID and this rating was reaffirmed for the 2012 refunding of the 2002 general obligation bonds.
Description
Moody’s (1) Standard & Poor’s (2) Aaa AAA Best quality, extremely strong capacity to pay principal and interest. Aa AA High quality, very strong capacity to pay principal and interest. Aa2 AA‐ Arapahoe County Certificate of Participation Credit Rating
A A Upper medium quality, strong capacity to pay principal and interest. Baa BBB Medium Grade quality, adequate capacity to pay principal and interest.
BA and Lower BB and Lower Speculative quality, low capacity to pay principal and interest
(1) Within groups, Moody’s uses a “1”, “2”, or “3” to designate those bonds with the strongest attributes. For example, a rating of
A1 signifies a slightly higher quality than A2.
(2) Standard & Poor’s attaches a “+” or “‐“ to indicate slight variation within the rating groups. For example, AA‐ indicates a credit rating better than A but less than AA.
Moody’s and Standard & Poor’s
Credit Ratings for Municipal Bonds Ratings
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2015 Budget 286
Lima Plaza Dove Valley CentrePoint/ D.A. Judicial Fairgrounds Year Lease Park Lease Sheriff Bldgs Building Complex Lease Totals
2015 745,333 225,970 4,588,500 617,020 1,667,225 559,900 8,403,948
2016 745,333 225,970 4,598,063 617,020 1,668,213 559,900 8,414,498
2017 745,333 225,970 4,584,625 617,020 559,900 6,732,848
2018 745,333 225,970 4,615,200 617,020 559,900 6,763,423
2019 745,333 225,970 4,624,600 559,900 6,155,803
2020 745,333 225,970 4,632,450 559,900 6,163,653
2021 745,333 225,970 4,645,550 559,900 6,176,753
2022 745,333 225,970 559,900 1,531,203
2023 745,333 225,970 559,900 1,531,203
2024 745,333 225,970 559,900 1,531,203
2025 745,333 225,970 559,900 1,531,203
2026 745,333 225,970 559,900 1,531,203
2027 745,333 225,970 559,900 1,531,203
2028 745,333 559,900 1,305,233
2029 745,333 559,900 1,305,233
2030 745,333 745,333 $11,925,335 $2,937,605 $32,288,988 $2,468,081 $3,335,438 $8,398,500 $61,353,945
COUNTY DEBT AND CAPITAL LEASE PAYMENT SCHEDULE
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
CASH FLOW OF COUNTY DEBT AND CAPITAL LEASE PAYMENTS
Lima Plaza Lease Dove Valley Park Lease CentrePoint/ Sheriff Bldgs
D.A. Building Judicial Complex Fairgrounds Lease
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2015 Budget 287
Issue 1/1/2015 2015 2015 12/31/2015
Obligation Type Issue Maturity Principal Principal Principal Interest Principal
and Purpose Date Date Amount Balance Payments Payments Balance
Capital Lease Obligations:
Certificate of Participation to refinance the debt of the Arapahoe County Public Airport Authority. Secured by the County Judicial Complex. (2002 Refinancing) 2002 2016 15,760,000$ 3,090,000$ 1,505,000$ 162,225$ 1,585,000$
Lease Purchase Agreement for the District Attorney's Office Building facility. (2014 Refinancing) 2014 2018 2,722,849$ 2,394,970$ 586,747$ 30,273$ 1,808,223$
Certificate of Participation for Construction of the Centrepoint Plaza Facility and the Sheriff/Coroner Building. 2006 2021 50,945,000$ 27,920,000$ 3,455,000$ 1,133,500$ 24,465,000$
Lease Purchase Agreement for land purchase in the Recreation District near AC Community Park in Dove Valley. 2007 2027 2,600,000$ 2,162,810$ 122,973$ 102,997$ 2,039,837$
Lease Purchase Agreement to expand County fairgrounds. (Note: Payments made from Conservation Trust Fund revenues.) 2014 2029 6,720,544$ 6,720,544$ 337,453$ 222,447$ 6,383,092$
Lease Purchase Agreement for the Lima Plaza County Complex. 2011 2030 9,650,000$ 8,490,040$ 370,869$ 374,465$ 8,119,172$
Arapahoe County Government
Total Capital Lease Obligations 88,398,393$ 50,778,365$ 6,378,041$ 2,025,907$ 44,400,324$
Arapahoe County Water & Wastewater Public Improvement District
General Obligation Bonds:
Loan Agreement with Colorado Water Resource and Power Development Authority revenue bond program for drinking water improvements. 2006 2022 16,049,975$ 9,536,383$ 1,079,175$ 370,639$ 8,457,208$
General Obligation Bonds issued to construct various water, sewer, and stormwater facilities; and to refinance the debt of the Arapahoe Water & Sanitation District. 2012 2032 59,020,000$ 57,370,000$ 1,025,000$ 1,736,225$ 56,345,000$
Loan Agreement with Colorado Water Resource and Power Development Authority revenue bond program for water and wastewater capital improvements. 2005 2035 26,270,000$ 26,270,000$ ‐$ 1,297,906$ 26,270,000$
General Obligation Build America Bonds with a federal interest subsidy and tax‐exempt bonds, issued to purchase water rights for the District. 2009 2039 56,075,000$ 56,075,000$ ‐$ 3,533,898$ 56,075,000$
Arapahoe County Water & Wastewater Public Improvement District
Total General Obligation Bonds 157,414,975$ 149,251,383$ 2,104,175$ 6,938,668$ 147,147,208$
OUTSTANDING DEBT AND CAPITAL LEASE OBLIGATIONS
Arapahoe County Government
Arapahoe County Debt and Lease Obligations
2015 Budget 288
DEBT AND LEASE SCHEDULES
During late 2005, the Board of County Commissioners approved refinancing the original 2000 Certificates of Participation for the CentrePoint Plaza and the Sheriff/Coroner Administration Building. The low interest rates available during early 2006 allowed the County to refinance these Certificates of Participation for an average annual savings of approximately $125,000. In addition to the annual debt service payment savings, the terms of the lease with the Arapahoe County Building Finance Corporation were modified to allow for the release of a portion of the collateral when a sufficient amount of principal is retired. The refinancing was completed on February 14, 2006.
Total Annual
Date Principal Interest Payment
2015 $3,455,000.00 $1,133,500.00 $4,588,500.00
2016 3,625,000.00 973,062.50 4,598,062.50
2017 3,785,000.00 799,625.00 4,584,625.00
2018 3,990,000.00 625,200.00 4,615,200.00
2019 4,165,000.00 459,600.00 4,624,600.00
2020 4,350,000.00 282,450.00 4,632,450.00
2021 4,550,000.00 95,550.00 4,645,550.00
Total $27,920,000.00 $4,368,987.50 $32,288,987.50
Size of Issue (February 14, 2006) $50,945,000 Last Payment 2021 Average Interest Rate 4.28%
CENTREPOINT PLAZA & SHERIFF/CORONER BUILDING
CERTIFICATES OF PARTICIPATION
Arapahoe County Debt and Lease Obligations
2015 Budget 289
Arapahoe County entered into a lease purchase agreement on September 16, 2008 for a building located at 6450 S. Revere Way, Centennial, Colorado. The District Attorney's office relocated to this building in 2009, as it was necessary to expand and re‐configure the Justice Center due to growth. The debt service for this purchase is funded by a transfer from the General Fund. The District Attorney Building lease purchase was refinanced on August 12, 2014 to take advantage of lower interest rates that resulted in lower debt service payments. The 2014 refinancing was issued in the amount of $2,722,849. The final maturity date was not changed.
Total Annual
Year Principal Interest Payment
2015 $586,747.04 $30,273.12 $617,020.16
2016 594,672.44 22,347.72 617,020.16
2017 602,704.89 14,315.27 617,020.16
2018 610,845.83 6,174.33 617,020.16
Total $2,394,970.20 $73,110.44 $2,468,080.64
Size of Original Issue (September 16, 2008) $5,300,000 Size of 2014 Refunding (August 12, 2014) $2,722,849 Last Payment 2018 Average Interest Rate of the Issue 2.84%
DISTRICT ATTORNEY
BUILDING LEASE PURCHASE
Arapahoe County Debt and Lease Obligations
2015 Budget 290
In 2014, the Board of County Commissioners funded the expansion of the County fairgrounds. The County entered into a capital lease on August 12, 2014 for the expansion of the County fairgrounds using Conservation Trust Fund revenues as the source of funds for lease payments. The Conservation Trust Fund receives revenue from the State of Colorado lottery proceeds, which can only be used for park, open space, and recreational related uses. In 2005, the construction on the County fairgrounds was funded through a capital lease. The fairgrounds complex was completed during 2006, in time for the 100th Arapahoe County Annual Fair and the lease purchase of the County fairgrounds construction was paid off in 2014. A lease purchase agreement for water services for the facility was paid off in 2013. The funding provided through this lese purchase agreement will be used to construct an expansion to the west side of the current County Fairgrounds exhibition hall and construct an outdoor horse arena for equestrian and livestock events.
Total Annual
Year Principal Interest Payment
2015 $337,452.56 $222,447.44 $559,900.00
2016 355,998.28 203,901.72 559,900.00
2017 375,195.14 184,704.86 559,900.00
2018 395,063.42 164,836.58 559,900.00
2019 413,313.53 146,586.47 559,900.00
2020 425,151.75 134,748.25 559,900.00
2021 437,329.03 122,570.97 559,900.00
2022 449,855.10 110,044.90 559,900.00
2023 462,739.94 97,160.06 559,900.00
2024 475,993.84 83,906.16 559,900.00
2025 489,627.35 70,272.65 559,900.00
2026 503,651.36 56,248.64 559,900.00
2027 518,077.05 41,822.95 559,900.00
2028 532,915.92 26,984.08 559,900.00
2029 548,179.81 11,720.19 559,900.00
Total $6,720,544.09 $1,677,955.91 $8,398,500.00
Size of Issue (August 12, 2014) $6,720,544 Last Payment 2029 Average Interest Rate 2.84%
FAIRGROUNDS EXPANSION
CAPITAL LEASE SCHEDULE
Arapahoe County Debt and Lease Obligations
2015 Budget 291
Arapahoe County entered into a lease purchase agreement on November 15, 2007 for land in Dove Valley adjacent to the Arapahoe Community Park. In the future, this land could be developed in order to expand the Arapahoe Community Park for the benefit of the community. The debt for this purchase is funded by the Arapahoe County Recreation District Fund. *The current interest rate of 4.83% will be applied for the first 10 years of the loan, at which point there will be a rate adjustment annually on November 15th based on 85% of the index rate minus 15 basis points.
Total Annual
Year Principal Interest Payment
2015 $122,973.02 $102,996.54 $225,969.56
2016 128,984.34 96,985.23 225,969.57
2017 135,289.51 90,680.05 225,969.56
2018 141,902.90 84,066.66 225,969.56
2019 148,839.57 77,129.99 225,969.56
2020 156,115.33 69,854.23 225,969.56
2021 163,746.75 62,222.81 225,969.56
2022 171,751.22 54,218.34 225,969.56
2023 180,146.98 45,822.58 225,969.56
2024 188,953.14 37,016.42 225,969.56
2025 198,189.77 27,779.79 225,969.56
2026 207,877.93 18,091.66 225,969.59
2027 218,039.67 7,929.94 225,969.61
Total $2,162,810.13 $774,794.24 $2,937,604.37
Size of Issue (November 15, 2007) $2,600,000 Last Payment 2027 Intial Interest Rate 4.83% * Interest Rate Adjustment (Based on Index Rate) on November 15, 2017
DOVE VALLEY PARK PURCHASE
RECREATION DISTRICT
Arapahoe County Debt and Lease Obligations
2015 Budget 292
The Justice center Certificates of Participation were first issued in 1986 for the purpose of decreasing the debt obligation of the Arapahoe County Public Airport Authority. They were re‐financed in May 1992 for the purpose of reducing the interest rate and extending the payment timeline by 10 years, and thus improve the ability of the Arapahoe County Public Airport Authority to meet their obligations. The County again refinanced the Certificates of Participation on September 3, 2002. This refinancing took advantage of lower interest rates and resulted in lower debt service payments. The final maturity date was not changed. The Certificates of Participation are secured by the County Justice center and are an obligation of the County. The revenue to pay the lease on the Certificates is a lease on the runways at the Airport. In the event that the Airport Authority could not pay the runway lease, Arapahoe County would still need to make the payments on the Certificates to avoid a default. There is a $1,576,000 required reserve related to the Certificates. The Airport Authority receives the interest on this reserve.
Total Annual
Year Principal Interest Payment
2015 $1,505,000.00 $162,225.00 $1,667,225.00
2016 1,585,000.00 83,212.50 1,668,212.50
Total $3,090,000.00 $245,437.50 $3,335,437.50
Size of Original Issue (November 1, 1986) $14,720,000 Size of 1992 Refinance $15,350,000 Size of 2002 Refinance (September 3, 2002) $15,760,000 Last Payment 2016 Average Interest Rate of the 2002 Refinance 4.57%
JUDICIAL COMPLEX
CERTIFICATES OF PARTICIPATION
Arapahoe County Debt and Lease Obligations
2015 Budget 293
On May 19, 2011, the County entered into a lease purchase agreement to purchase property located at the South Lima Street Business Center. The County intends to consolidate County departments to this location as the property includes eight buildings along with adjacent parking lots and will allow the County opportunity for growth in the future. The annual debt service payments are funded by a transfer from the General Fund, which is partially reimbursed by the departments occupying this location.
Total Annual
Year Principal Interest Payment
2015 $370,868.74 $374,464.68 $745,333.43
2016 387,906.39 357,427.04 745,333.43
2017 405,726.74 339,606.69 745,333.43
2018 424,365.75 320,967.67 745,333.43
2019 443,861.04 301,472.38 745,333.43
2020 464,251.94 281,081.49 745,333.43
2021 485,579.59 259,753.83 745,333.43
2022 507,887.04 237,446.39 745,333.43
2023 531,219.28 214,114.15 745,333.43
2024 555,623.40 189,710.03 745,333.43
2025 581,148.64 164,184.79 745,333.43
2026 607,846.51 137,486.92 745,333.43
2027 635,770.87 109,562.56 745,333.43
2028 664,978.07 80,355.36 745,333.43
2029 695,527.05 49,806.38 745,333.43
2030 727,479.44 17,853.99 745,333.43
Total $8,490,040.48 $3,435,294.35 $11,925,334.83
Size of Issue (May 19, 2011) $9,650,000 Last Payment 2030 Average Interest Rate 4.54%
LIMA PLAZA
CAPITAL LEASE SCHEDULE
Arapahoe County Debt and Lease Obligations
2015 Budget 294
The Arapahoe County Water & Wastewater Public Improvement District entered into a loan agreement with the Colorado Water Resource and Power Development Authority for $26,270,000 for water and wastewater improvements. The most significant project is an upgrade of the wastewater treatment plant to increase its capacity for future growth. The District's debt service payments for the 2005 revenue bonds issued by the Colorado Water Resource and Power Development Authority are funded by property tax revenues.
Total Annual
Date Principal Interest Payment
2015 $1,297,906.26 $1,297,906.26
2016 1,297,906.26 1,297,906.26 2017 1,297,906.26 1,297,906.26 2018 1,297,906.26 1,297,906.26 2019 1,297,906.26 1,297,906.26 2020 1,297,906.26 1,297,906.26 2021 1,297,906.26 1,297,906.26 2022 1,297,906.26 1,297,906.26 2023 $1,315,000.00 1,297,906.26 2,612,906.26 2024 1,180,000.00 1,240,375.00 2,420,375.00 2025 1,188,750.00 1,188,750.00 2026 1,188,750.00 1,188,750.00 2027 1,188,750.00 1,188,750.00 2028 1,188,750.00 1,188,750.00 2029 1,188,750.00 1,188,750.00 2030 1,188,750.00 1,188,750.00 2031 1,188,750.00 1,188,750.00 2032 1,188,750.00 1,188,750.00 2033 7,545,000.00 1,188,750.00 8,733,750.00 2034 7,915,000.00 811,500.00 8,726,500.00 2035 8,315,000.00 415,750.00 8,730,750.00 Total $26,270,000.00 $24,847,531.34 $51,117,531.34
Size of Issue (November 1, 2005) $26,270,000 Last Payment 2035 Average Interest Rate 4.46%
ARAPAHOE COUNTY WATER AND WASTEWATER
PUBLIC IMPROVEMENT DISTRICT
REVENUE BONDS ‐ SERIES 2005E
Arapahoe County Debt and Lease Obligations
2015 Budget 295
The Arapahoe County Water & Wastewater Public Improvement District entered into a loan agreement with the Colorado Water Resource and Power Development Authority for $16,049,975.43 for drinking water improvements. The most significant project to be funded is an upgrade of the drinking water treatment plant to increase capacity for future growth. The District's debt service payments for the 2006 revenue bonds issued by the Colorado Water Resource and Power Development Authority will be funded by property tax revenues.
Administrative Total Annual
Year Principal Fee Interest Payment
2015 $1,079,175.02 $128,399.80 $242,239.38 $1,449,814.20
2016 1,106,705.00 128,399.80 210,396.24 1,445,501.04
2017 1,139,740.97 128,399.80 177,740.78 1,445,881.55
2018 1,161,764.95 128,399.80 154,460.52 1,444,625.27
2019 1,189,294.92 128,399.80 130,730.41 1,448,425.13
2020 1,211,318.90 128,399.80 105,087.97 1,444,806.67
2021 1,288,402.83 80,249.88 78,145.66 1,446,798.37
2022 1,359,980.74 48,149.96 40,128.86 1,448,259.56
Total $9,536,383.33 $898,798.64 $1,138,929.82 $11,574,111.79
Size of Issue (November 1, 2006) $16,049,975.43 Last Payment 2022 Average Interest Rate 4.38%
ARAPAHOE COUNTY WATER AND WASTEWATER
PUBLIC IMPROVEMENT DISTRICT
DRINKING WATER REVENUE BONDS ‐ SERIES 2006B
Arapahoe County Debt and Lease Obligations
2015 Budget 296
The Arapahoe County Water & Wastewater Public Improvement District issued taxable General Obligation Direct Pay Build America Bonds and tax‐exempt General Obligation Bonds on December 16, 2009. Series A bonds were issued in the amount of $51,075,000 and Series B bonds were issued for $5,000,000. There is a federal interest subsidy (rebate) on the Build America Bonds. These bonds were to purchase water rights and increase water capacity for the District.
Capitalized Total
Year Principal Interest BABS Rebate Total Principal Interest Total Interest Fund Annual Payment
2015 $3,309,660.00 $1,158,381.00 $2,151,279.00 $224,237.50 $224,237.50 $350,000.00 $2,025,516.50
2016 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2017 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2018 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2019 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2020 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2021 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2022 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2023 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2024 3,309,660.00 1,158,381.00 2,151,279.00 224,237.50 224,237.50 2,375,516.50 2025 3,309,660.00 1,158,381.00 2,151,279.00 $ 230,000.00 224,237.50 454,237.50 2,605,516.50 2026 3,309,660.00 1,158,381.00 2,151,279.00 300,000.00 214,462.50 514,462.50 2,665,741.50 2027 3,309,660.00 1,158,381.00 2,151,279.00 370,000.00 201,712.50 571,712.50 2,722,991.50 2028 3,309,660.00 1,158,381.00 2,151,279.00 445,000.00 185,987.50 630,987.50 2,782,266.50 2029 3,309,660.00 1,158,381.00 2,151,279.00 525,000.00 167,075.00 692,075.00 2,843,354.00 2030 3,309,660.00 1,158,381.00 2,151,279.00 600,000.00 144,762.50 744,762.50 2,896,041.50 2031 3,309,660.00 1,158,381.00 2,151,279.00 680,000.00 117,012.50 797,012.50 2,948,291.50 2032 3,309,660.00 1,158,381.00 2,151,279.00 775,000.00 85,562.50 860,562.50 3,011,841.50 2033 3,309,660.00 1,158,381.00 2,151,279.00 825,000.00 49,718.76 874,718.76 3,025,997.76 2034 $970,000.00 3,309,660.00 1,158,381.00 3,121,279.00 250,000.00 11,562.50 261,562.50 3,382,841.50 2035 1,635,000.00 3,246,804.00 1,136,381.40 3,745,422.60 ‐ ‐ ‐ 3,745,422.60 2036 10,810,000.00 3,140,856.00 1,099,299.60 12,851,556.40 ‐ ‐ ‐ 12,851,556.40 2037 11,650,000.00 2,440,368.00 854,128.80 13,236,239.20 ‐ ‐ ‐ 13,236,239.20 2038 12,535,000.00 1,685,448.00 589,906.80 13,630,541.20 ‐ ‐ ‐ 13,630,541.20 2039 13,475,000.00 873,180.00 305,613.00 14,042,567.00 ‐ ‐ ‐ 14,042,567.00 Total $51,075,000.00 $77,579,856.00 $27,152,949.60 $101,501,906.40 $5,000,000.00 $3,644,468.76 $8,644,468.76 $350,000.00 $109,796,375.16
Size of Issue (December 16, 2009) $56,075,000 Last Payment 2039 Average Interest Rate 4.26%
ARAPAHOE COUNTY WATER AND WASTEWATER
PUBLIC IMPROVEMENT DISTRICT
BUILD AMERICA BONDS AND GENERAL OBLIGATION PROJECT
Series 2009B BondsSeries 2009A Bonds
Arapahoe County Debt and Lease Obligations
2015 Budget 297
The Arapahoe County Water & Wastewater Public Improvement District issued General Obligation Bonds on April 1, 2002. Series A bonds were issued in the amount of $32,975,000 for the construction of various water, sewer and storm sewer facilities. Series B bonds were issued to refinance the debt of the Arapahoe Water & Sanitation District. The Series 2002A and 2002B General Obligation Bonds were refunded on September 13, 2012 to take advantage of lower interest rates that resulted in lower debt service payments. The 2012 bonds were issued in the amount of $59,020,000. The final maturity date was not changed.
Total
Year Principal Interest Annual Payment
2015 $1,025,000.00 $1,736,225.00 $2,761,225.00
2016 1,235,000.00 1,695,225.00 2,930,225.00
2017 1,395,000.00 1,645,825.00 3,040,825.00
2018 1,605,000.00 1,590,025.00 3,195,025.00
2019 1,840,000.00 1,525,825.00 3,365,825.00
2020 2,065,000.00 1,470,625.00 3,535,625.00
2021 2,330,000.00 1,388,025.00 3,718,025.00
2022 2,585,000.00 1,318,125.00 3,903,125.00
2023 2,865,000.00 1,240,575.00 4,105,575.00
2024 3,130,000.00 1,176,112.50 4,306,112.50
2025 3,415,000.00 1,101,775.00 4,516,775.00
2026 3,720,000.00 1,016,400.00 4,736,400.00
2027 4,060,000.00 904,800.00 4,964,800.00
2028 4,420,000.00 783,000.00 5,203,000.00
2029 4,795,000.00 650,400.00 5,445,400.00
2030 5,200,000.00 506,550.00 5,706,550.00
2031 5,620,000.00 350,550.00 5,970,550.00
2032 6,065,000.00 181,950.00 6,246,950.00
Total $57,370,000.00 $20,282,012.50 $77,652,012.50
Size of Original Issue (April 1, 2002) $63,870,000.00 Size of 2012 Refunding (September 13, 2012) $59,020,000.00 Last Payment 2032 Average Interest Rate of the 2012 Refunding 2.97%
ARAPAHOE COUNTY WATER AND WASTEWATER
PUBLIC IMPROVEMENT DISTRICT
GENERAL OBLIGATION REFUNDING BONDS ‐ SERIES 2012
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Administrative Services
Arapahoe County Water & Wastewater PID Fund
Debt and Lease Payments 106,491 110,221 115,192 115,192 115,954 Projects 1,440,463 2,095,039 14,498 14,498 ‐ Special Taxing Districts 70,125,736 8,818,529 8,961,409 8,957,135 9,049,545 Total Arap. Cty. W & WW PID Fund 71,672,690 11,023,789 9,091,099 9,086,825 9,165,499
Building Finance Corporation Fund
Debt and Lease Payments 6,274,207 6,258,435 6,282,600 6,276,770 6,263,225 Total Building Finance Corp. Fund 6,274,207 6,258,435 6,282,600 6,276,770 6,263,225
Capital Expenditure Fund
Administration 4,020,838 4,000,000 3,151,407 3,083,334 1,317,969 Total Capital Expenditure Fund 4,020,838 4,000,000 3,151,407 3,083,334 1,317,969
Central Services Fund
General Administration 1,277,177 1,420,592 1,350,000 1,465,504 1,360,000 Total Central Services Fund 1,277,177 1,420,592 1,350,000 1,465,504 1,360,000
Communications Network Replacement Fund
Comm. Net Replacement 165,636 200,767 375,332 37,757 83,150 Total Comm. Network Replacement Fund 165,636 200,767 375,332 37,757 83,150
Conservation Trust Fund
Conservation Trust 381,366 663,688 1,193,380 783,292 559,900 Total Conservation Trust Fund 381,366 663,688 1,193,380 783,292 559,900
Contingent & Emergency Reserve Fund
Contingent/Emergency Reserve 109,641 ‐ ‐ ‐ ‐ Total Contingent & Emerg. Reserve Fund 109,641 ‐ ‐ ‐ ‐
Developmental Disability Fund
Developmental Disabilities 7,219,960 7,290,505 7,455,175 7,454,370 7,454,368 Total Developmental Disability Fund 7,219,960 7,290,505 7,455,175 7,454,370 7,454,368
General Fund
General Administration 20,559,379 16,638,738 23,928,574 23,644,373 12,226,517 Total General Fund 20,559,379 16,638,738 23,928,574 23,644,373 12,226,517
Lease Purchase Agreements Fund
Debt and Lease Payments 2,013,676 2,203,582 4,936,636 4,936,636 2,148,225 Total Lease Purchase Agreements Fund 2,013,676 2,203,582 4,936,636 4,936,636 2,148,225
Total Administrative Svcs. 40,578,853113,694,570 49,700,095 57,764,203 56,768,861
Aid to Agencies
General Fund
Healthcare Grants 943,500 998,500 998,500 998,500 998,500 Other Grant Requests ‐ ‐ 9,500 ‐ ‐ Social Program Grants 656,000 681,000 681,000 681,000 681,000 Total General Fund 1,599,500 1,679,500 1,689,000 1,679,500 1,679,500
Total Aid to Agencies 1,679,5001,599,500 1,679,500 1,689,000 1,679,500
2015 Budget
298
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Assessor's Office
Central Services Fund
Administrative Division ‐ 6,952 8,500 ‐ 13,600 Total Central Services Fund ‐ 6,952 8,500 ‐ 13,600
General Fund
Administrative Division 4,625,238 4,669,305 4,967,126 4,793,777 5,172,694 Total General Fund 4,625,238 4,669,305 4,967,126 4,793,777 5,172,694
Total Assessor 5,186,2944,625,238 4,676,257 4,975,626 4,793,777
Board of County Commissioners
General Fund
Commissioners 910,156 921,241 1,002,597 969,820 981,748 Special Assistant to the BOCC (4,827) 1,419 ‐ ‐ ‐ Total General Fund 905,329 922,660 1,002,597 969,820 981,748
Total Bd. Of County Comm. 981,748905,329 922,660 1,002,597 969,820
BOCC Administration
General Fund
BOCC Administration 575,458 593,404 613,330 618,906 636,540 Total General Fund 575,458 593,404 613,330 618,906 636,540
Total BOCC Admin. 636,540575,458 593,404 613,330 618,906
Clerk & Recorder's Office
Central Services Fund
Administration ‐ ‐ 35,000 ‐ ‐ Elections 1,011,484 53,000 3,889,206 280,991 ‐ Motor Vehicle ‐ ‐ ‐ 130,404 58,371 Recording 6,975 ‐ ‐ ‐ ‐ Total Central Services Fund 1,018,459 53,000 3,924,206 411,395 58,371
Electronic Filing Technology Fund
Recording 131,455 139,412 564,220 99,858 132,099 Total Electronic Filing Tech. Fund 131,455 139,412 564,220 99,858 132,099
General Fund
Administration 665,117 692,994 710,273 692,757 715,721
Elections 3,065,890 1,677,440 4,850,937 3,196,768 1,877,002 Motor Vehicle 4,930,172 4,951,739 5,412,855 5,391,533 5,362,066 Recording 703,267 689,454 797,855 784,136 910,806 Total General Fund 9,364,447 8,011,627 11,771,920 10,065,194 8,865,595
Total Clerk & Recorder 9,056,06510,514,361 8,204,039 16,260,346 10,576,447
Communication Services
General Fund
Communication Services Administration 1,165,835 1,193,536 1,324,637 1,315,417 1,305,008 Total General Fund 1,165,835 1,193,536 1,324,637 1,315,417 1,305,008
Open Space Sales Tax Fund
2015 Budget
299
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Communication Services
Open Space Sales Tax Fund
Open Space Admin‐Communication Services 61,029 46,969 90,226 57,457 93,353 Total Open Space Sales Tax Fund 61,029 46,969 90,226 57,457 93,353
Total Communication Svcs. 1,398,3611,226,864 1,240,504 1,414,863 1,372,874
Community Resources
Arapahoe County Fair Fund
Colorado State University Extension 26,123 24,307 25,600 24,836 25,600 Total Arapahoe County Fair Fund 26,123 24,307 25,600 24,836 25,600
Arapahoe/Douglas Works! Fund
Arapahoe/Douglas Works! 9,839,746 10,509,580 11,854,021 8,867,355 12,366,321 Total Arapahoe/Douglas Works! Fund 9,839,746 10,509,580 11,854,021 8,867,355 12,366,321
Community Development Fund
Housing & Community Development Services 2,251,991 1,679,834 3,865,961 2,047,011 3,792,753 Total Community Development Fund 2,251,991 1,679,834 3,865,961 2,047,011 3,792,753
General Fund
Arapahoe County Cultural Council 646 750 1,000 882 1,000 Colorado State University Extension 403,173 402,330 477,678 435,851 461,810 Community Resources Administration 714,833 766,191 832,909 793,196 797,333 County Veterans Services Office 80,029 123,174 148,432 146,582 151,673 Judicial Services 1,413,360 1,444,664 1,489,291 1,482,530 1,516,748 Senior Resources ‐ Homemakers 232,939 245,616 305,695 276,029 283,800 Total General Fund 2,844,979 2,982,726 3,255,005 3,135,069 3,212,364
Grant Fund
Colorado State University Extension 36,451 44,731 ‐ ‐ ‐ Community Resources Administration ‐ 12,036 36,960 15,706 20,200 County Veterans Services Office 4,888 9,534 20,000 15,393 15,000 Judicial Services 4,959,952 4,806,469 5,543,582 5,042,853 5,386,100 Senior Resources ‐ Homemakers 752,003 754,781 892,440 800,764 901,566 Weatherization 3,364,909 3,065,865 4,490,165 2,897,398 4,664,529 Total Grant Fund 9,118,202 8,693,417 10,983,147 8,772,114 10,987,395
Total Community Res. 30,384,43324,081,042 23,889,864 29,983,734 22,846,384
Coroner's Office
Central Services Fund
Coroner 31,000 ‐ ‐ ‐ 42,936 Total Central Services Fund 31,000 ‐ ‐ ‐ 42,936
General Fund
Coroner 1,516,014 1,531,550 1,575,822 1,553,501 1,541,521 Total General Fund 1,516,014 1,531,550 1,575,822 1,553,501 1,541,521
Total Coroner 1,584,4571,547,014 1,531,550 1,575,822 1,553,501
County Attorney
General Fund
2015 Budget
300
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
County Attorney
General Fund
Administration 2,063,801 2,172,086 2,119,153 2,069,910 2,190,934
Board of Equalization 185,769 202,644 122,200 92,170 188,967 Risk Management Division 83,155 96,164 338,912 341,414 353,508 Total General Fund 2,332,725 2,470,894 2,580,265 2,503,493 2,733,409
Self Insurance Liability Fund
Administration 840,718 781,217 1,023,983 1,088,096 1,051,250
Total Self Insurance Liability Fund 840,718 781,217 1,023,983 1,088,096 1,051,250
Worker's Compensation Fund
Administration 1,378,836 999,187 1,527,313 955,705 1,518,000
Total Worker's Compensation Fund 1,378,836 999,187 1,527,313 955,705 1,518,000
Total County Attorney 5,302,6594,552,279 4,251,299 5,131,561 4,547,295
District Attorney
General Fund
District Attorney 11,568,115 11,649,952 11,735,426 11,735,426 12,556,234 Juvenile Diversion 532,416 536,183 540,117 540,117 573,477 Total General Fund 12,100,531 12,186,135 12,275,543 12,275,543 13,129,711
Total District Attorney 13,129,71112,100,531 12,186,135 12,275,543 12,275,543
Facilities and Fleet Management
Building Maintenance Fund
Facilities Management 1,554,476 2,028,992 2,178,520 1,668,443 1,718,389 Total Bldg. Maintenance Fund 1,554,476 2,028,992 2,178,520 1,668,443 1,718,389
Capital Expenditure Fund
Administration 1,973,923 10,629,438 24,018,663 6,308,924 2,176,997
Total Capital Expenditure Fund 1,973,923 10,629,438 24,018,663 6,308,924 2,176,997
Central Services Fund
Facilities Management ‐ 138,778 42,175 78,119 15,500 Fleet Management ‐ 2,360 89,203 98,855 46,000 Total Central Services Fund ‐ 141,138 131,378 176,975 61,500
General Fund
Administration 496,646 365,525 507,190 444,780 458,601
Distribution Management 394,756 402,412 403,663 392,896 384,164 Facilities Management 4,951,325 5,062,353 5,191,781 5,141,674 5,325,800 Fleet Management 2,267,862 2,423,399 2,502,344 2,504,432 2,481,518 Project Management Office 522,216 545,392 583,730 553,678 581,695 Total General Fund 8,632,806 8,799,081 9,188,708 9,037,460 9,231,778
Grant Fund
Facilities Management 321,776 ‐ ‐ ‐ ‐ Total Grant Fund 321,776 ‐ ‐ ‐ ‐
Total Facilities & Fleet Mgmt. 13,188,66412,482,981 21,598,650 35,517,269 17,191,802
2015 Budget
301
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Finance
Capital Expenditure Fund
Finance Administration 67,541 93,761 ‐ ‐ ‐ Total Capital Expenditure Fund 67,541 93,761 ‐ ‐ ‐
General Fund
Accounting Division 1,636,365 1,711,906 2,095,909 1,772,096 2,020,959 Budget Division 442,708 503,477 515,208 409,969 522,157 Finance Administration 287,098 288,624 321,271 240,695 251,702 Purchasing Division 321,469 333,029 341,652 353,385 359,940 Total General Fund 2,687,641 2,837,035 3,274,040 2,776,145 3,154,758
Open Space Sales Tax Fund
Accounting Division ‐ Open Space 31,274 26,760 47,805 31,775 38,074 Total Open Space Sales Tax Fund 31,274 26,760 47,805 31,775 38,074
Total Finance 3,192,8322,786,455 2,957,557 3,321,845 2,807,920
Human Resources
Employee Flex Benefit Plan Fund
Human Resources Administration 956,351 819,558 1,028,000 802,605 918,900 Total Employ. Flex Benefit Plan Fund 956,351 819,558 1,028,000 802,605 918,900
General Fund
Human Resources Administration 1,427,337 1,580,335 1,693,945 1,566,732 1,670,449 Human Resources Development 68,988 99,650 136,759 142,080 136,759 Total General Fund 1,496,326 1,679,985 1,830,704 1,708,812 1,807,208
Self Insurance Dental Fund
Human Resources Administration 1,455,923 1,437,579 1,934,687 1,440,494 1,875,200 Total Self Insurance Dental Fund 1,455,923 1,437,579 1,934,687 1,440,494 1,875,200
Total Human Resources 4,601,3083,908,600 3,937,121 4,793,391 3,951,911
Human Services
Social Services Fund
Administrative Services 3,296,464 2,621,506 2,760,244 2,620,546 2,012,622 Child Support Enforcement 3,897,621 3,943,550 4,489,511 4,257,750 4,529,372 Children Youth & Families Services 17,441,069 17,447,614 19,876,801 18,315,285 20,261,451 Community Support Services 19,015,597 18,174,361 19,447,091 16,787,495 21,279,896 Finance 1,044,898 1,094,325 1,202,094 1,183,937 1,200,158
Human Services‐Legal 2,160,807 2,241,900 2,305,140 2,335,339 2,348,782 Operations Division 1,547,532 1,828,016 1,934,505 1,714,706 1,962,991 Total Social Services Fund 48,403,988 47,351,273 52,015,386 47,215,057 53,595,272
Total Human Svcs. 53,595,27248,403,988 47,351,273 52,015,386 47,215,057
Information Technology
Capital Expenditure Fund
Administrative Division 1,139,335 3,340,185 5,222,306 673,475 300,000 Total Capital Expenditure Fund 1,139,335 3,340,185 5,222,306 673,475 300,000
Central Services Fund
2015 Budget
302
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Information Technology
Central Services Fund
Business Applications 45,731 ‐ ‐ ‐ 557,180 Infrastructure & Operations 1,281,405 292,672 1,953,503 421,864 98,500 Total Central Services Fund 1,327,136 292,672 1,953,503 421,864 655,680
General Fund
Administrative Division 1,302,351 1,700,207 1,504,539 1,171,751 1,181,766 Business Applications 3,651,620 3,659,566 4,166,401 3,319,124 4,152,325 Business Relationship 1,148,393 1,396,330 1,437,986 1,381,532 1,464,626 Infrastructure & Operations 5,535,394 5,137,320 6,077,751 5,501,612 5,699,194 Total General Fund 11,637,759 11,893,422 13,186,677 11,374,020 12,497,911
Total Information Tech. 13,453,59114,104,230 15,526,280 20,362,486 12,469,359
Office of Performance Management
General Fund
Office of Performance Management 24,939 213,541 477,262 419,689 375,480 Total General Fund 24,939 213,541 477,262 419,689 375,480
Total Office of Perform. Mgmt. 375,48024,939 213,541 477,262 419,689
Open Spaces & Intergovernmental Relations
Arapahoe County Fair Fund
Arapahoe County Fair Operations 274,217 261,159 390,580 382,692 359,400 Total Arapahoe County Fair Fund 274,217 261,159 390,580 382,692 359,400
Arapahoe County Recreation District Fund
Open Spaces 1,015,950 1,093,601 1,398,914 1,299,310 1,689,933 Total Arapahoe Cty. Rec. District Fund 1,015,950 1,093,601 1,398,914 1,299,310 1,689,933
Cash In Lieu Fund
Cash‐In‐Lieu ‐ ‐ 577,095 ‐ ‐ Total Cash In Lieu Fund ‐ ‐ 577,095 ‐ ‐
Central Services Fund
Open Spaces ‐ 71,881 212,857 200,683 ‐ Total Central Services Fund ‐ 71,881 212,857 200,683 ‐
General Fund
Intergovernmental Relations 62,314 56,967 65,576 61,467 41,680 Total General Fund 62,314 56,967 65,576 61,467 41,680
Open Space Sales Tax Fund
Open Spaces 17,755,678 16,661,374 54,701,310 10,264,669 22,708,573 Total Open Space Sales Tax Fund 17,755,678 16,661,374 54,701,310 10,264,669 22,708,573
Total Open Spaces & Intergov. Rel. 24,799,58619,108,159 18,144,982 57,346,332 12,208,822
Public Works & Development
Arapahoe County Recreation District Fund
Open Space and Recreation District 16,980 ‐ ‐ ‐ ‐ Total Arapahoe Cty. Rec. District Fund 16,980 ‐ ‐ ‐ ‐
2015 Budget
303
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Public Works & Development
Capital Expenditure Fund
Finance and Administration ‐ ‐ ‐ ‐ 395,185 Total Capital Expenditure Fund ‐ ‐ ‐ ‐ 395,185
Central Services Fund
Building Division ‐ ‐ 41,943 20,823 ‐ Finance and Administration 27,933 1,100 ‐ ‐ ‐ Mapping 20,088 9,038 26,000 17,729 ‐ Planning & Zoning ‐ ‐ 68,280 57,454 23,530 Road & Bridge Operations 1,229,915 1,405,721 2,076,727 1,535,995 1,595,854 Total Central Services Fund 1,277,936 1,415,859 2,212,950 1,632,000 1,619,384
General Fund
Building Division 1,342,537 1,397,802 1,428,627 1,455,109 1,489,911 Capital Improvement Program 928,759 887,697 1,009,289 895,625 852,228 Finance and Administration 1,195,252 1,070,582 1,110,113 1,105,650 1,073,051 Land Development Services 504,684 520,748 546,127 494,587 531,024 Mapping 597,088 619,893 653,163 616,011 695,681 Operations & Maintenance 221,009 246,094 229,628 233,862 257,717 Planning & Zoning 1,407,238 1,520,226 1,606,137 1,646,216 1,623,225 Stormwater Management ‐ ‐ ‐ 900 ‐ Traffic 229,044 226,063 225,165 228,710 235,511 Total General Fund 6,425,612 6,489,104 6,808,249 6,676,670 6,758,348
Infrastructure Fund
Finance and Administration 290,571 296,371 154,458 98,635 ‐ Planning & Zoning ‐ ‐ 2,819,486 ‐ ‐ Projects ‐ 1985 ‐ ‐ 8,125 ‐ ‐ Projects ‐ 1995 ‐ ‐ 134,647 ‐ ‐ Projects ‐ 1996 636 ‐ 238,297 ‐ ‐ Projects ‐ 1997 ‐ ‐ 6,916 ‐ ‐ Projects ‐ 1998 ‐ ‐ 12,121 ‐ ‐ Projects ‐ 1999 ‐ ‐ 156,913 ‐ ‐ Projects ‐ 2000 5,300 ‐ 57,633 ‐ ‐ Projects ‐ 2002 ‐ ‐ 161,872 ‐ ‐ Projects ‐ 2003 ‐ 227,148 4,587,845 ‐ 4,740,517 Projects ‐ 2004 ‐ ‐ 80,639 ‐ ‐ Projects ‐ 2005 343,307 4,521 199,552 ‐ ‐ PWD Projects ‐ 2007 47,058 7,732 90,443 43,643 ‐ PWD Projects ‐ 2008 2,656 1,619 438,303 25,000 ‐ PWD Projects ‐ 2009 559,864 177,682 292,899 111,907 ‐ PWD Projects ‐ 2012 253,301 432,986 2,989,837 271,608 ‐ PWD Projects ‐ 2013 ‐ 227,152 5,519,132 182,759 ‐ PWD Projects ‐ 2014 ‐ ‐ 4,633,220 52,608 ‐ Road & Bridge Operations 2,169,300 80,774 6,045,343 333,388 ‐ Total Infrastructure Fund 3,671,993 1,455,984 28,627,681 1,119,549 4,740,517
Road & Bridge Fund
2015 Budget
304
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Public Works & Development
Road & Bridge Fund
Road & Bridge Operations 14,583,618 13,590,613 17,378,671 15,211,050 15,828,612 Total Road & Bridge Fund 14,583,618 13,590,613 17,378,671 15,211,050 15,828,612
Total Public Works & Devel. 29,342,04625,976,140 22,951,560 55,027,551 24,639,269
Sheriff's Office
Arapahoe Law Enforcement Authority Fund
Public Safety Bureau 6,577,248 6,594,584 6,776,907 6,796,929 6,673,042 Total Arapahoe Law Enforce. Auth. Fund 6,577,248 6,594,584 6,776,907 6,796,929 6,673,042
Capital Expenditure Fund
Administration 1,026,030 299,988 537,239 552,544 1,256,192
Detention Services ‐ Medical ‐ Commissary ‐ Inmate Ind 269,049 62,141 776,985 299,634 ‐ Total Capital Expenditure Fund 1,295,079 362,129 1,314,224 852,178 1,256,192
Central Services Fund
Administration 140,881 58,445 56,676 36,666 99,022
Detention Services ‐ Medical ‐ Commissary ‐ Inmate Ind 230,011 366,851 940,176 865,825 424,030 Professional Standards Bureau 110,440 118,617 29,659 28,666 ‐ Public Safety Bureau 999,850 1,182,052 1,323,900 1,050,708 1,534,345 Total Central Services Fund 1,481,182 1,725,965 2,350,411 1,981,864 2,057,397
Forfeited Property Fund
Administration 4,530 314,940 542,227 39,179 ‐
Public Safety Bureau ‐ 19,302 100,443 7,020 ‐ Total Forfeited Property Fund 4,530 334,242 642,670 46,199 ‐
General Fund
Administration 1,622,001 1,856,461 2,681,694 2,198,581 2,539,459
Detention Services ‐ Medical ‐ Commissary ‐ Inmate Ind 37,152,672 37,423,121 39,839,767 39,370,755 39,696,639 Professional Standards Bureau 2,929,901 2,987,353 2,658,773 2,915,889 2,528,574 Public Safety Bureau 18,822,097 19,504,645 20,948,486 20,436,512 22,979,296 Total General Fund 60,526,672 61,771,581 66,128,720 64,921,738 67,743,968
Grant Fund
Administration 727,368 852,767 1,390,263 708,392 533,071
Total Grant Fund 727,368 852,767 1,390,263 708,392 533,071
Homeland Security Fund
Homeland Security ‐ Sheriff Grant Div 3,000,765 2,371,427 3,235,069 2,221,084 456,349 Total Homeland Security Fund 3,000,765 2,371,427 3,235,069 2,221,084 456,349
Sheriff's Commissary Fund
Administration 1,309,749 1,081,819 1,668,218 1,023,216 1,455,321
Detention Services ‐ Medical ‐ Commissary ‐ Inmate Ind 72,545 72,356 513,343 64,628 159,760 Total Sheriff's Commissary Fund 1,382,294 1,154,175 2,181,561 1,087,844 1,615,081
Total Sheriff 80,335,10074,995,137 75,166,870 84,019,825 78,616,229
Treasurer's Office
Central Services Fund
2015 Budget
305
Actual
2012
Actual
2013
Estimate
2014
EXPENDITURE DETAIL
Arapahoe County Appendix 1 ‐ Expenditure Detail
Office/Department/Fund/Division Amended
2014
Adopted
2015
Treasurer's Office
Central Services Fund
Treasurer Administration 5,000 25,918 ‐ ‐ ‐ Total Central Services Fund 5,000 25,918 ‐ ‐ ‐
General Fund
Treasurer Administration 1,701,914 1,732,931 2,086,729 1,942,121 2,147,801 Total General Fund 1,701,914 1,732,931 2,086,729 1,942,121 2,147,801
Total Treasurer 2,147,8011,706,914 1,758,849 2,086,729 1,942,121
Tri‐County Health
General Fund
Tri‐County Health 4,318,562 4,166,779 4,295,522 4,295,523 4,366,479 Total General Fund 4,318,562 4,166,779 4,295,522 4,295,523 4,366,479
Total Tri‐County Health 4,366,4794,318,562 4,166,779 4,295,522 4,295,523
Total Arapahoe County Expenditures 339,316,780383,238,291 322,648,767 451,950,223 323,760,610
2015 Budget
306
Actual
2012
STAFFING DETAIL
Arapahoe County Appendix 2 ‐ Staffing Detail
Actual
2013
Office/Department/Fund/Division Amended
2014
Adopted
2015
Estimate
2014
Assessor's Office
General Fund
Administrative Division 66.00 64.00 63.00 63.0063.00 Total General Fund 66.00 64.00 63.00 63.00 63.00
Total Assessor 66.00 64.00 63.00 63.00 63.00
Board of County Commissioners
General Fund
Commissioners 5.00 5.00 5.00 5.005.00 Total General Fund 5.00 5.00 5.00 5.00 5.00
Total Bd. Of County Comm. 5.00 5.00 5.00 5.00 5.00
BOCC Administration
General Fund
BOCC Administration 4.00 4.00 4.00 4.004.00 Total General Fund 4.00 4.00 4.00 4.00 4.00
Total BOCC Admin. 4.00 4.00 4.00 4.00 4.00
Clerk & Recorder's Office
General Fund
Administration 8.50 8.50 8.50 8.508.50
Elections 15.00 15.00 15.00 15.0015.00 Motor Vehicle 81.00 82.00 84.00 84.0084.00 Recording 13.00 13.00 14.00 14.0014.00 Total General Fund 117.50 118.50 121.50 121.50 121.50
Total Clerk & Recorder 117.50 118.50 121.50 121.50 121.50
Communication Services
General Fund
Communication Services Administration 10.00 10.00 10.00 10.0010.00 Total General Fund 10.00 10.00 10.00 10.00 10.00
Open Space Sales Tax Fund
Open Space Admin‐Communication Services 1.00 1.00 1.00 1.001.00 Total Open Space Sales Tax Fund 1.00 1.00 1.00 1.00 1.00
Total Communication Svcs. 11.00 11.00 11.00 11.00 11.00
Community Resources
Arapahoe/Douglas Works! Fund
Arapahoe/Douglas Works! 83.00 83.00 83.00 83.0083.00 Total Arapahoe/Douglas Works! Fund 83.00 83.00 83.00 83.00 83.00
Community Development Fund
Housing & Community Development Services 2.50 3.50 3.50 3.503.50 Total Community Development Fund 2.50 3.50 3.50 3.50 3.50
General Fund
Colorado State University Extension 5.00 5.00 5.00 5.005.00 Community Resources Administration 10.00 9.00 9.00 9.009.00
2015 Budget
307
Actual
2012
STAFFING DETAIL
Arapahoe County Appendix 2 ‐ Staffing Detail
Actual
2013
Office/Department/Fund/Division Amended
2014
Adopted
2015
Estimate
2014
Community Resources
General Fund
County Veterans Services Office 1.00 2.00 2.00 2.502.00 Judicial Services 21.00 21.00 21.00 21.0021.00 Senior Resources ‐ Homemakers 4.25 4.25 4.25 4.004.25 Total General Fund 41.25 41.25 41.25 41.25 41.50
Grant Fund
Judicial Services 3.25 3.25 3.25 3.253.25 Senior Resources ‐ Homemakers 9.00 8.00 8.00 8.258.00 Weatherization 39.00 34.00 34.00 34.0034.00 Total Grant Fund 51.25 45.25 45.25 45.25 45.50
Total Community Res. 178.00 173.00 173.00 173.00 173.50
Coroner's Office
General Fund
Coroner 12.00 12.00 12.00 12.0012.00 Total General Fund 12.00 12.00 12.00 12.00 12.00
Total Coroner 12.00 12.00 12.00 12.00 12.00
County Attorney
General Fund
Administration 20.00 20.00 21.00 21.0021.00
Board of Equalization 1.00 1.00 1.00 1.001.00 Risk Management Division 1.00 1.00 1.00 1.001.00 Total General Fund 22.00 22.00 23.00 23.00 23.00
Total County Attorney 22.00 22.00 23.00 23.00 23.00
Facilities and Fleet Management
General Fund
Administration 5.50 5.50 5.50 5.005.50
Distribution Management 6.00 6.00 6.00 6.006.00 Facilities Management 68.50 68.50 68.50 68.5068.50 Fleet Management 20.40 20.40 20.40 20.4020.40 Project Management Office 6.00 6.00 5.00 5.005.00 Total General Fund 106.40 106.40 105.40 105.40 104.90
Total Facilities & Fleet Mgmt. 106.40 106.40 105.40 105.40 104.90
Finance
General Fund
Accounting Division 18.50 18.50 18.50 18.5018.50 Budget Division 5.00 5.00 5.00 5.005.00 Finance Administration 2.00 2.00 2.00 2.002.00 Purchasing Division 4.00 4.00 4.00 4.004.00 Total General Fund 29.50 29.50 29.50 29.50 29.50
Open Space Sales Tax Fund
Accounting Division ‐ Open Space .50 .50 .50 .50.50
2015 Budget
308
Actual
2012
STAFFING DETAIL
Arapahoe County Appendix 2 ‐ Staffing Detail
Actual
2013
Office/Department/Fund/Division Amended
2014
Adopted
2015
Estimate
2014
Finance
Open Space Sales Tax Fund
Total Open Space Sales Tax Fund .50 .50 .50 .50 .50
Total Finance 30.00 30.00 30.00 30.00 30.00
Human Resources
General Fund
Human Resources Administration 14.00 14.00 14.00 15.0014.00 Total General Fund 14.00 14.00 14.00 14.00 15.00
Total Human Resources 14.00 14.00 14.00 14.00 15.00
Human Services
Social Services Fund
Administrative Services 3.00 4.00 4.00 4.004.00 Child Support Enforcement 56.50 57.00 57.00 57.0057.00 Children Youth & Families Services 193.50 201.00 201.00 202.00201.00 Community Support Services 166.00 160.00 160.00 168.00160.00 Finance 12.00 14.00 14.00 14.0014.00
Human Services‐Legal 25.00 25.00 25.00 25.0025.00 Operations Division 27.00 25.00 25.00 25.0025.00 Total Social Services Fund 483.00 486.00 486.00 486.00 495.00
Total Human Svcs. 483.00 486.00 486.00 486.00 495.00
Information Technology
General Fund
Administrative Division 3.00 3.00 3.00 3.003.00 Business Applications 29.00 29.00 29.00 29.0029.00 Business Relationship 20.00 20.00 20.00 20.0020.00 Infrastructure & Operations 20.00 17.00 17.00 17.0017.00 Total General Fund 72.00 69.00 69.00 69.00 69.00
Total Information Tech. 72.00 69.00 69.00 69.00 69.00
Office of Performance Management
General Fund
Office of Performance Management 2.00 3.00 3.00 3.003.00 Total General Fund 2.00 3.00 3.00 3.00 3.00
Total Office of Perform. Mgmt. 2.00 3.00 3.00 3.00 3.00
Open Spaces & Intergovernmental Relations
Arapahoe County Recreation District Fund
Open Spaces 4.00 4.00 4.00 4.004.00 Total Arapahoe Cty. Rec. District Fund 4.00 4.00 4.00 4.00 4.00
General Fund
Intergovernmental Relations 1.00 1.00 1.00 1.001.00 Total General Fund 1.00 1.00 1.00 1.00 1.00
Open Space Sales Tax Fund
2015 Budget
309
Actual
2012
STAFFING DETAIL
Arapahoe County Appendix 2 ‐ Staffing Detail
Actual
2013
Office/Department/Fund/Division Amended
2014
Adopted
2015
Estimate
2014
Open Spaces & Intergovernmental Relations
Open Space Sales Tax Fund
Open Spaces 7.00 7.00 10.00 11.5010.00 Total Open Space Sales Tax Fund 7.00 7.00 10.00 10.00 11.50
Total Open Spaces & Intergov. Rel. 12.00 12.00 15.00 15.00 16.50
Public Works & Development
General Fund
Building Division 16.00 16.00 16.00 17.0016.00 Capital Improvement Program 6.00 6.00 6.00 6.006.00 Finance and Administration 10.00 10.00 10.00 10.0010.00 Land Development Services 5.00 5.00 5.50 5.505.50 Mapping 7.00 7.00 7.00 7.007.00 Operations & Maintenance 3.00 3.00 3.00 3.003.00 Planning & Zoning 18.00 18.00 18.00 18.0018.00 Traffic 2.00 2.00 2.00 2.002.00 Total General Fund 67.00 67.00 67.50 67.50 68.50
Road & Bridge Fund
Road & Bridge Operations 57.00 57.00 57.00 58.0057.00 Total Road & Bridge Fund 57.00 57.00 57.00 57.00 58.00
Total Public Works & Devel. 124.00 124.00 124.50 124.50 126.50
Sheriff's Office
Arapahoe Law Enforcement Authority Fund
Public Safety Bureau 53.00 53.00 53.00 53.0053.00 Total Arapahoe Law Enforce. Auth. Fund 53.00 53.00 53.00 53.00 53.00
General Fund
Administration 15.00 15.00 15.00 15.0015.00
Detention Services ‐ Medical ‐ Commissary ‐ Inmate Industri 397.50 397.50 406.50 406.50406.50 Professional Standards Bureau 25.50 25.50 25.50 25.5025.50 Public Safety Bureau 190.75 191.25 192.25 202.25192.25 Total General Fund 628.75 629.25 639.25 639.25 649.25
Grant Fund
Administration 1.00 1.00 1.00 1.001.00
Total Grant Fund 1.00 1.00 1.00 1.00 1.00
Homeland Security Fund
Homeland Security ‐ Sheriff Grant Div .75 5.75 5.75 5.755.75 Total Homeland Security Fund .75 5.75 5.75 5.75 5.75
Sheriff's Commissary Fund
Administration 7.00 7.00 7.00 7.007.00
Total Sheriff's Commissary Fund 7.00 7.00 7.00 7.00 7.00
Total Sheriff 690.50 696.00 706.00 706.00 716.00
Treasurer's Office
General Fund
2015 Budget
310
Actual
2012
STAFFING DETAIL
Arapahoe County Appendix 2 ‐ Staffing Detail
Actual
2013
Office/Department/Fund/Division Amended
2014
Adopted
2015
Estimate
2014
Treasurer's Office
General Fund
Treasurer Administration 22.00 22.00 22.00 22.0022.00 Total General Fund 22.00 22.00 22.00 22.00 22.00
Total Treasurer 22.00 22.00 22.00 22.00 22.00
Total Arapahoe County Staffing 1,971.40 1,971.90 1,987.40 1,987.40 2,010.90
2015 Budget
311
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Administrative Services
Capital Expenditure Fund
CIP Program Funding Transfer This package is an estimate of the transfer that is required to fund the Capital Improvement Program Committee recommendations for FY 2015 and includes the transfer from the Capital Expenditure Fund to the Infrastructure Fund for capital roadway infrastructure improvements.
1,250,000
Total Capital Expenditure Fund 1,250,000
General Fund
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
353,750
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(235,854)
Energy Performance Improvements
The County will fund energy efficient improvements in 2015 that will reduce the County's utility usage and therefore a reduction in the utility cost budget is warranted.
(400,000)
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(15,632)
Total General Fund (297,736)
Total Administrative Services 952,264
Aid to Agencies
General Fund
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(9,500)
Total General Fund (9,500)
Total Aid to Agencies (9,500)
Assessor's Office
Central Services Fund
Scanner replacement Replacement of 2 hi‐end scanners FA#'s 301257, 301660. 13,600
Total Central Services Fund 13,600
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(70,258)
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
(2,722)
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
41,694
2015 Budget
312
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Assessor's Office
General Fund
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(19,707)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
93,811
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(4,088)
Scanner replacement Replacement of 2 hi‐end scanners FA#'s 301257, 301660. 1,691
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(93,678)
Total General Fund (53,257)
Total Assessor's Office (39,657)
Board of County Commissioners
General Fund
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(24,500)
Total General Fund (24,500)
Total Board of County Commissioners (24,500)
BOCC Administration
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
2,807
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(13,360)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
6,320
Total General Fund (4,233)
Total BOCC Administration (4,233)
Clerk & Recorder's Office
Central Services Fund
Replace FA# 300949 ‐ Jeep Liberty
The Motor Vehicle 2009 Jeep Liberty Asset # 300949, inventory # 3228 is due for replacement. The vehicle is used for transportation between the 4 Motor Vehicle branch offices and Drivers License locations.
30,851
2015 Budget
313
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Clerk & Recorder's Office
Central Services Fund
Replace FA# 301256 ‐ Ford E 150 Motor Vehicle Passenger Van
The Clerk and Recorder would like to replace vehicle asset # 301256 inventory #3228, a 2009 Ford E 150 Passenger Van, due for replacement.
27,520
Total Central Services Fund 58,371
General Fund
2015 Adjustments for Election Administration Expense
The Arapahoe County Election division is responsible for all activity based operations from public information, registration, ballot creation, production and tabulation for Arapahoe County. The Election division requests $93,110 of additional funds for the 2015 fiscal year.
68,110
2015 Adjustments for Election Contingency Funds
The Arapahoe County Clerk and Recorder is responsible for all election related activities,as per Title 1 of the Colorado State statute and Secretary of State's rules. This package requests to increase the Election Contingency expenditures by a total of $62,600 General Fund.
17,600
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(104,338)
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
60,908
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(107,087)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
137,057
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(182,137)
Replace FA# 300949 ‐ Jeep Liberty
The Motor Vehicle 2009 Jeep Liberty Asset # 300949, inventory # 3228 is due for replacement. The vehicle is used for transportation between the 4 Motor Vehicle branch offices and Drivers License locations.
5,093
Replace FA# 301256 ‐ Ford E 150 Motor Vehicle Passenger Van
The Clerk and Recorder would like to replace vehicle asset # 301256 inventory #3228, a 2009 Ford E 150 Passenger Van, due for replacement.
2,772
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(139,119)
Total General Fund (241,141)
Total Clerk & Recorder's Office (182,770)
Communication Services
General Fund
2015 Budget
314
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Communication Services
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
7,185
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,800
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(37,240)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
16,176
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(15,955)
Total General Fund (24,034)
Open Space Sales Tax Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
742
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
1,673
Total Open Space Sales Tax Fund 2,415
Total Communication Services (21,619)
Community Resources
Arapahoe/Douglas Works! Fund
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
93,420
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
48,266
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
108,636
Total Arapahoe/Douglas Works! Fund 250,322
Community Development Fund
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
3,320
2015 Budget
315
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Community Resources
Community Development Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
2,504
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
5,637
Total Community Development Fund 11,461
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(42,419)
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
(850)
Community Resources Dept Negative General Fund Budget Package
The Administrative Services Division is requesting to voluntarily reduce the 2015 general fund budget by $8,700 in several accounts.
(8,700)
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
25,461
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,143
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(51,907)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
57,302
Senior Resources Division General Fund FTE Transfer to Grant Fund
The Senior Resources Division is requesting to transfer .25 FTE ($22,374) from the general fund to the grant fund 26.
(.25)(22,374)
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(56,565)
Veterans Services .50 FTE Administrative Support Position Rquest
The Senior Resources Division, Veterans Service office, is requesting a .50 FTE general fund position that will be responsible for clerical and administrative duties, allowing the two County Veteran Service Officers to manage veteran client claim processing more efficiently. This .50 FTE position is budgeted at $30,970 and will be 100% funded by the two negative general fund budget packages entered (#3992 & #3997) that total $31,074 = budget neutral.
.5030,970
Total General Fund (62,939) .25
Grant Fund
2015 Budget
316
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Community Resources
Grant Fund
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
21,950
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
24,112
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
54,264
Senior Resources Division Grant Fund FTE Transfer from General Fund
The Senior Resources Division is requesting to transfer in .25 FTE ($22,374) to the grant fund 26 from the general fund.
.2522,374
Total Grant Fund 122,700 .25
Total Community Resources 321,544 .50
Coroner's Office
Central Services Fund
Replacement of Coroner Vehicle
Replacement of Chevy Trailblazer that was purchased in 2005. 42,936
Total Central Services Fund 42,936
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
8,825
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(10,540)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
19,861
Replacement of Coroner Vehicle
Replacement of Chevy Trailblazer that was purchased in 2005. 4,695
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(19,365)
Total General Fund 3,476
Total Coroner's Office 46,412
County Attorney
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
22,389
2015 Budget
317
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
County Attorney
General Fund
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 7,085
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(40,765)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
50,388
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(48,335)
Total General Fund (9,238)
Total County Attorney (9,238)
District Attorney
General Fund
Budget Adjustment Due to Population Growth
The Arapahoe County share of the cost for the District Attorney's Office needs to be adjusted based upon the proportional change in population amoung the four counties that are in the 18th Judicial District.
(22,192)
District Attorney Salary and Benefit Increase
The District Attorney's Office is requesting increases in their budget for 2015 to fund increased salary and benefit expenses for staff. The District Attorney's Office is requesting to make salary and market adjustments as well as cover the increased cost of health insurance and retirement contributions.
628,459
Increase for New Courtroom Staffing
The 18th Judicial District opened a new courtroom during 2014 and the District Attorney's Office is requesting funding to add 4 FTE for a Senior District Court Deputy District Attorney (DA), a District Court Deputy DA, an investigator, and a paralegal.
247,901
Total General Fund 854,168
Total District Attorney 854,168
Facilities and Fleet Management
Building Maintenance Fund
ACSO Training Room Partition Replacement
Replace the existing partition in the training room at the Sheriff’s Office due to wear and tear and the increased difficulty of finding replacement parts.
40,000
Altura Plaza Perimeter Sidewalk Replacement
The existing sidewalk around the perimeter of Altura Plaza has exceeded its useful life and needs to be replaced.
45,000
CentrePoint Plaza 3rd Floor Carpet Replacement
Funding request to replace the carpet on the 3rd floor of CentrePoint Plaza.
200,120
Roof Replacement for Shed at Peoria Shops
Replace existing roof on shed number 3 at the Peoria Shops with new (EPDM) roofing material and sloped for better drainage.
35,000
Total Building Maintenance Fund 320,120
Central Services Fund
2015 Budget
318
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Facilities and Fleet Management
Central Services Fund
Mobile Fuel Trailer Replacement of existing mobile fuel trailer due to new EPA requirements 46,000
Snow Equipment ‐ West Purchase new snow removal equipment to efficiently remove snow from the 2 miles of sidewalk at the western facilities in the County.
15,500
Total Central Services Fund 61,500
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(94,329)
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
55,047
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,556
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(.50)(139,260)
Keri Card Reader System Maintenance Increase
Increased maintenance and repair costs to the existing Card Reader System.
8,000
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
123,877
Mobile Fuel Trailer Replacement of existing mobile fuel trailer due to new EPA requirements 19,989
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(3,256)
Snow Equipment ‐ West Purchase new snow removal equipment to efficiently remove snow from the 2 miles of sidewalk at the western facilities in the County.
17,042
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(125,776)
Total General Fund (133,110) (.50)
Total Facilities and Fleet Management 248,510 (.50)
Finance
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
25,292
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,223
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(54,936)
2015 Budget
319
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Finance
General Fund
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
56,917
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(54,976)
Total General Fund (21,480)
Open Space Sales Tax Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
250
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
565
Total Open Space Sales Tax Fund 815
Total Finance (20,665)
Human Resources
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
10,941
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,962
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(66,300)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
24,622
Organizational Leadership & Development Consultant
One new (reinstated), FTE, position of Organizational Learning and Development Consultant responsible for learning and assisting in the areas of succession planning, leadership development, engagement, and human capital metrics moving forward in 2015.
1.00102,113
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(23,674)
Total General Fund 53,664 1.00
Total Human Resources 53,664 1.00
Human Services
Social Services Fund
2015 Budget
320
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Human Services
Social Services Fund
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
80,710
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(461,850)
Children & Youth Families Services Division Hotline Implementation
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the Child Welfare Block funding in the amount of $133,733 to implement the Statewide Child Abuse and Neglect Hotline in Arapahoe County.
133,733
Children Youth & Families ‐ CORE Funding
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the Child Welfare/Core Block funding in 2015.
194,277
Children Youth and Families Services Division ‐ 1 FTE Request
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the Child Welfare Block funding to change 2 half time positions into 2 full time positions to provide clerical support for the CYF division
1.0044,115
Colorado Child Care Assistance Program (CCCAP) Expenditures MOE Increase
Arapahoe County has received a preliminary allocation of $9,652,816 for the Colorado Child Care Assistance Program (CCCAP) for State Fiscal Year 2015 (July 1, 2014 – June 30, 2015) as part of the annual block grant awarded from the Colorado Department of Human Services (CDHS). This allocation amount will be utilized in both CFY 2014 (July 1, 2014 – December 31, 2014) and CFY 2015 (January 1, 2015 – June 30, 2015). This is an overall increase to the CCCAP allocation of $864,332 from SFY 2014.
108,067
Colorado Parent Employment Program
Arapahoe County was chosen as one of five Colorado Counties to participate in a five‐year Colorado Parent Employment Project (CO‐PEP) grant. Colorado was one of eight states selected to receive Federal grant funding to promote employment services for non‐custodial parents. This amount represents year 2 of the funding with approved carry over.
160,000
Community Support Services ‐ FTE Increase
This package is to request authority and approval for Arapahoe County Department of Human Services to utilize the increase in the County Administration Block funding of $2,977,719. ACDHS also requests authority to create eight (8) FTE’s in support of the increased workload and new Federal changes to Medicaid.
8.002,566,948
Community Support Services Division Increased Allocation
Arapahoe County has received a preliminary allocation of $14,536,134 for the Colorado Works Block Allocation for State Fiscal Year 2015 (July 1, 2014 – June 30, 2015) as part of the annual block grant awarded from the Colorado Department of Human Services (CDHS). This is an overall increase to the Colorado Works allocation of $609,510 from SFY 2014.
226,834
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
271,284
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,286
2015 Budget
321
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Human Services
Social Services Fund
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
610,428
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(615,824)
Total Social Services Fund 3,325,008 9.00
Total Human Services 3,325,008 9.00
Information Technology
Central Services Fund
Fixed Assets Replacements 2015 IT hardware asset replacements for equipment that is more than the $5,000 capitalization threshold.
76,500
New World Fixed Asset Replacements
Replace aging New World System that currently serves as the records management, jail management, the computer aided dispatch (CAD) system in the Sheriff's Office. IT has identified capital assets that can used in lieu of capital project funds for some of the IT equipment.
557,180
Wireless Network Upgrade Phase II continuation of annual replacement strategy of Aruba network wireless access points (WAPs) that have reached End‐of‐Support (EOS) with the manufacturer. This is a continuation of the on‐going and annual replacement of WAPs and wireless network controllers on a periodic basis to enable ACG to avoid risks associated with not being able to replace failed units or obtain software/security updates to wireless network components.
22,000
Total Central Services Fund 655,680
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(106,065)
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
7,132
CIP ‐ COOP Infrastructure Additional infra‐structure will be required to ensure that services can be restored in the event of an emergency.
45,000
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
65,376
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,220
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(270,946)
2015 Budget
322
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Information Technology
General Fund
DET ‐ Security Camera Maintenance and Support
This budget package represents the maintenance and support costs related to the replacement of the security camera system in the Detention Facility.
69,800
Fixed Assets Replacements 2015 IT hardware asset replacements for equipment that is more than the $5,000 capitalization threshold.
9,280
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
147,109
NetApp SAN Maintenance This budget package covers increased costs from our vendors. 54,901
Network Closet Switch Replacement
Annual replacement of network switches throughout the County – Phase II.
75,601
Network Closet UPS Upgrades A number of the network closet UPS units are no longer supported in 2015 or require battery replacements. These funds will be used to upgrade Network Closet UPS units and replace batteries in other units.
30,540
New World Fixed Asset Replacements
Replace aging New World System that currently serves as the records management, jail management, the computer aided dispatch (CAD) system in the Sheriff's Office. IT has identified capital assets that can used in lieu of capital project funds for some of the IT equipment.
69,303
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(332,829)
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(141,424)
Wireless Network Upgrade Phase II continuation of annual replacement strategy of Aruba network wireless access points (WAPs) that have reached End‐of‐Support (EOS) with the manufacturer. This is a continuation of the on‐going and annual replacement of WAPs and wireless network controllers on a periodic basis to enable ACG to avoid risks associated with not being able to replace failed units or obtain software/security updates to wireless network components.
63,161
Total General Fund (207,841)
Total Information Technology 447,839
Office of Performance Management
General Fund
ClearPoint Strategy ‐ Performance Management Software
ClearPoint Strategy is user‐friendly, cloud‐based software used to collect and report performance data in a clear, concise format. The OPM and IT departments negotiated a contract to build a performance management system customized to Arapahoe County’s framework. The budget package is for ongoing software licensing and support.
35,000
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
2,768
2015 Budget
323
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Office of Performance Management
General Fund
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 5,631
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(1,877)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
6,231
Total General Fund 47,753
Total Office of Performance Management 47,753
Open Spaces & Intergovernmental Relations
Arapahoe County Recreation District Fund
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
3,300
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
3,118
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 2,163
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
7,019
Recreation District Capital Improvement Projects
Capital improvement projects at 17‐Mile House Farm Park, Cheyenne‐ Arapaho Park, Quebec Way parcel, and Long’s Pine Grove property.
500,000
Total Arapahoe County Recreation District Fund 515,600
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
560
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 2,228
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(4,250)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
1,263
Total General Fund (199)
Open Space Sales Tax Fund
2015 Budget
324
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Open Spaces & Intergovernmental Relations
Open Space Sales Tax Fund
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
3,920
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
6,119
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 2,163
Fairgrounds Maintenance Technician
Requesting a Fairgrounds Maintenance Technician to support operations and maintenance activities at the Arapahoe County Fairgrounds.
1.0059,015
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
13,779
Open Space Office Assistant Requesting an Open Space Office Assistant to provide customer service and administrative support for the Division.
.5027,850
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(3,254)
Total Open Space Sales Tax Fund 109,592 1.50
Total Open Spaces & Intergovernmental Relations 624,993 1.50
Public Works & Development
Central Services Fund
Class 8 Truck with plow, sander and Kybato fifth wheel hitch Asset # 300494/300102
Replacement of a Class 8 Truck Asset #300494/300102. 249,944
New medium skid steer purchase and retirement of asset #34152 & 34153
New asset purchase and retirement of assets 34153 & 34152. Replacement value will be used to help purchase a new skid steer.
50,000
New skid steer trailer purchase and retirment of asset #300483
New asset purchase and retiring of asset #300483. Replacement value will be used to help purchase a new skid steer trailer.
20,000
New small double drum steel wheel roller
New double drum steel wheel roller. 56,700
Replacement of Class 8 TrucK with plow, sander, and Kybato fifth wheel hitch Asset # 300492
Replacement of Class 8 Truck Asset# 300492/300105. 249,944
Replacement of Live bottom semi‐trailer Asset#4033
Replacement of live bottom semi‐trailer asset#4033. 95,235
Replacement of Steel wheel asphalt roller Asset #300974
Replacement of Steel wheel asphalt roller asset #300974. 180,000
2015 Budget
325
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Public Works & Development
Central Services Fund
Replacement Vehicle #3028/ FA# 300207
Vehicle replacement of existing 2003 Chevy pickup. 23,530
Replacement vehicle asset #300972 Motor Grader
Replacement of motor grader asset #300972 344,031
Replacement vehicle Wheeled Excavator Asset #4233
Replacement Vehicle Asset #4233. 350,000
Total Central Services Fund 1,619,384
General Fund
Additional FTE ‐ Inspection Supervisor
Additional FTE – Inspection Supervisor / Assistant Building Division Manager.
1.0090,900
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(87,634)
CIP ‐ Land Development Application Automation
Provide the ability for Land Development Applicants to apply for services online (Planning & Engineering), including submittal of applications, tracking of applications and electronic document review.
5,250
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
52,534
Conveyance (Elevator and Escalator) Inspection Program
Requesting to increase both the revenue and expenditure amounts to $45,000 due to not only to the increase in the number of elevators added to the program that require inspections, but also to cover the cost of a vendor proposed $20.00 inspection fee increase per elevator, which is the first increase since joining the program several years ago.
8,100
Deferred Compensation Adjustment
Deferred Compensation package reflecting 4.50% in 2015. 6,704
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(35,181)
Land Development Code Update the Arapahoe County Land Development Code. 30,000
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
118,232
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(14,266)
Replacement Vehicle #3028/ FA# 300207
Vehicle replacement of existing 2003 Chevy pickup. 2,375
Temporary Inspector for Engineering Services Division
Temporary Inspector for Engineering Services Division. 16,148
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(116,855)
2015 Budget
326
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Public Works & Development
General Fund
Total General Fund 76,307 1.00
Road & Bridge Fund
1 New Full‐time FTE in Road & Bridge
Additional Utility Worker (AO2)in the Road & Bridge Fund to work on the paint crew during the spring and summer months and on the ROW crew in the fall and winter months. The cost center currently used to fund salaries for temporary employees will be reduced by $35,000.
1.0017,649
2015 IT Computer Replacements
2015 IT computer replacements that are below the fixed asset threshold of $5,000.
11,160
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(55,538)
Class 8 Truck with plow, sander and Kybato fifth wheel hitch Asset # 300494/300102
Replacement of a Class 8 Truck Asset #300494/300102. 132,152
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
32,179
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
72,411
New medium skid steer purchase and retirement of asset #34152 & 34153
New asset purchase and retirement of assets 34153 & 34152. Replacement value will be used to help purchase a new skid steer.
35,405
New skid steer trailer purchase and retirment of asset #300483
New asset purchase and retiring of asset #300483. Replacement value will be used to help purchase a new skid steer trailer.
1,990
New small double drum steel wheel roller
New double drum steel wheel roller. 62,342
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(332,528)
Replacement of Class 8 TrucK with plow, sander, and Kybato fifth wheel hitch Asset # 300492
Replacement of Class 8 Truck Asset# 300492/300105. 124,202
Replacement of Live bottom semi‐trailer Asset#4033
Replacement of live bottom semi‐trailer asset#4033. 56,015
Replacement of Steel wheel asphalt roller Asset #300974
Replacement of Steel wheel asphalt roller asset #300974. 56,442
Replacement vehicle asset #300972 Motor Grader
Replacement of motor grader asset #300972 60,381
Replacement vehicle Wheeled Excavator Asset #4233
Replacement Vehicle Asset #4233. 170,431
2015 Budget
327
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Public Works & Development
Road & Bridge Fund
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(74,048)
Total Road & Bridge Fund 370,645 1.00
Total Public Works & Development 2,066,336 2.00
Sheriff's Office
Arapahoe Law Enforcement Authority Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(75,704)
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
14,707
Law Enforcement Pay Step Increases
Salary adjustment for 2015 for Sheriff's Office deputies that are on the law enforcement pay step scale system.
36,093
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
33,096
PAT ‐ Vehicle Replace Unit 5040/301137
Unit 5040 Patrol vehicle replacement 6,578
PAT ‐ Vehicle Replacement Unit 5120/301712
Unit 5120 Patrol replacement vehicle 7,547
PAT ‐ Vehicle Replacement Unit 5159/301794
Unit 5159 Patrol replacement vehicle 5,405
PAT ‐ Vehicle Replacement Unit 5161/301797
Unit 5161 Patrol replacement vehicle 5,405
PAT ‐ Vehicle Replaces Unit 5031/301290
Unit 5031 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replaces Unit 5071/301705
Unit 5071 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replaces Unit 5260/301286
Unit 5260 Patrol replacement vehicle 6,872
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(14,786)
Sheriff Step Lump Sum Payment
Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
44,647
Sheriff Sworn Management Salary Structure Adjustment
Salary adjustments to Sheriff's Office sworn management personnel to maintain differentiation between Senior Deputy and the Sergeant positions. Sworn management positions within the Sheriff's Office include Sergeants, Lieutenants, Captains, Bureau Chiefs and the Undersheriff.
13,025
2015 Budget
328
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Sheriff's Office
Arapahoe Law Enforcement Authority Fund
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(100,940)
Total Arapahoe Law Enforcement Authority Fund (4,311)
Central Services Fund
ADM ‐ Replace Vehicle 9267/300828‐1
Unit 9267 Vehicle replacement Sheriff's Administration 33,202
BOM ‐ Vehicle Replacement Unit 5145/300737‐2
Unit 5145 Bomb vehicle replacement 38,706
DET ‐ Vehicle Replacement Unit 5037/301491
Unit 5037 replacement vehcile for Detentions 110,300
DET ‐ Vehicle Replacement Unit 5085/301488
Unit 5085 Detentions replacement vehicle 53,416
DET ‐ Vehicle Replacement Unit 5166/300020
Unit 5166 Vehicle replacement Detentions 54,517
DET ‐ Vehicle Replecement Unit 5086/301489
Unit 5086 Vehicle replacement for Detentions 53,416
DET ‐ Vehicle Replecement Unit 5087/301312
Unit 5087 Vehicle replacement Detentions 39,480
DET ‐ Vehicle Replecement Unit 5141/301033
Unit 5141 Vehicle replacement Detentions 43,391
DET ‐ Vehicle Replecement Unit 5374/300022
Unit 5374 Vehicle replacement Detentions 39,480
DET ‐ Vehicle Replecement Unit 5379/300436
Unit 5379 Vehicle replacement for Detentions 30,030
INV ‐ 2 FTE Non‐Centennial 2 FTE Non‐Centennial Investigators 30,030
INV ‐ 2 FTE Centennial 2 New Centennial Investigators 60,060
INV ‐ Vehicle Replacement Unit 5053/301475
Unit 5053 Investigations replacement vehicle 37,700
INV ‐ Vehicle Replacement Unit 5097/301012
Unit 5097 Investigations replacement vehicle 33,959
INV ‐ Vehicle Replacement Unit 5107/301155
Unit 5107 Investigations replacement vehicle 31,859
INV ‐ Vehicle Replacement Unit 5117/301154
Unit 5117 Investigations replacement vehilce 33,959
INV ‐ Vehicle Replacement Unit 5192/301063
Unit 5192 Investigations vehicle replacement 33,959
INV ‐ Vehicle Replacement Unit 9164/301013‐1
Unit 9164 Investigations replacement vehicle 31,859
2015 Budget
329
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Sheriff's Office
Central Services Fund
INV ‐ Vehicle Replacement Unit 9243/301160
Unit 9243 Investigations replacement vehicle 37,700
OEM ‐ Replace Snow Mobile 5276/300211
Replace snow mobile 5276 12,000
OEM ‐ Replace Snow Mobile 5277/300212
Replace Snow Mobile 5276 12,000
OEM ‐ Replace Vehicle Unit 5111/301852
Replace Vehicle Unit 5111 41,820
PAT ‐ 2 New SROs Centennial 2 New School Resource Officers for Centennial 81,414
PAT ‐ 3 New SRO's Non‐ Centennial
3 new School Resource Officers non‐Centennial 122,121
PAT ‐ New K9 Handlers 2 new FTEs dedicated as K9 Handlers. 112,114
PAT ‐ Vehicle Replace Unit 5040/301137
Unit 5040 Patrol vehicle replacement 36,412
PAT ‐ Vehicle Replace Unit 9020/301309
Replacement vehicle, unit9020 41,442
PAT ‐ Vehicle Replace Unit 9046/301171
Unit 9046 Patrol vehicle replacement 28,584
PAT ‐ Vehicle Replace Unit 9126/301721
Unit 9126 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9152/301725
Unit 9152 replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9173/301724
Unit 9173 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9187/301716
Unit 9187 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9201/301028
Unit 9201 Patrol Vehicle replacement 28,584
PAT ‐ Vehicle Replace Unit 9262/301310
Unit 9262 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9264/301305
Unit 9264 replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9332/301485
Unit 9332 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9362/301481
Unit 9362 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replace Unit 9385/301478
Unit 9385 Patrol replacement vehicle 41,442
2015 Budget
330
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Sheriff's Office
Central Services Fund
PAT ‐ Vehicle Replace Unit 9391/300756
Unit 9391 Patrol vehicle replacement 28,584
PAT ‐ Vehicle Replacement Unit 5120/301712
Unit 5120 Patrol replacement vehicle 45,515
PAT ‐ Vehicle Replacement Unit 5159/301794
Unit 5159 Patrol replacement vehicle 45,515
PAT ‐ Vehicle Replacement Unit 5161/301797
Unit 5161 Patrol replacement vehicle 45,515
PAT ‐ Vehicle Replacement Unit 9242/301152
Unit 9242 Patrol motorcycle replacement 25,725
PAT ‐ Vehicle Replaces Unit 5031/301290
Unit 5031 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replaces Unit 5071/301705
Unit 5071 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Replaces Unit 5260/301286
Unit 5260 Patrol replacement vehicle 41,442
PAT ‐ Vehicle Unit Replaces Unit 9241/301151
Patrol unit 9241/301151 replacement motorcycle 25,725
Total Central Services Fund 2,057,397
General Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(616,735)
ADM ‐ Replace Vehicle 9267/300828‐1
Unit 9267 Vehicle replacement Sheriff's Administration 3,865
Business Applications Cost Increases
This is a budget package to transfer funds, not a request for new money. It will be to move money from a couple of offices and departments to cover increase in expenses they agreed to fund.
(3,560)
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
191,749
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(549,772)
DET ‐ Detentions and Administrative Services Bureau Tasers
Package provides funding to purchase additional Tasers for use in the Arapahoe County Sheriff's Office Detention Facility, thereby equipping each on‐duty line operations deputy with a Taser.
45,304
DET ‐ Vehicle Replacement Unit 5037/301491
Unit 5037 replacement vehcile for Detentions 66,092
DET ‐ Vehicle Replacement Unit 5085/301488
Unit 5085 Detentions replacement vehicle 6,899
2015 Budget
331
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Sheriff's Office
General Fund
DET ‐ Vehicle Replacement Unit 5166/300020
Unit 5166 Vehicle replacement Detentions 16,975
DET ‐ Vehicle Replecement Unit 5086/301489
Unit 5086 Vehicle replacement for Detentions 6,899
DET ‐ Vehicle Replecement Unit 5087/301312
Unit 5087 Vehicle replacement Detentions 4,318
DET ‐ Vehicle Replecement Unit 5141/301033
Unit 5141 Vehicle replacement Detentions 4,707
DET ‐ Vehicle Replecement Unit 5374/300022
Unit 5374 Vehicle replacement Detentions 10,198
DET ‐ Vehicle Replecement Unit 5379/300436
Unit 5379 Vehicle replacement for Detentions 9,258
INV ‐ 2 FTE Non‐Centennial 2 FTE Non‐Centennial Investigators 1.00135,402
INV ‐ 2 FTE Centennial 2 New Centennial Investigators 2.00270,804
INV ‐ Vehicle Replacement Unit 5053/301475
Unit 5053 Investigations replacement vehicle 7,093
INV ‐ Vehicle Replacement Unit 5097/301012
Unit 5097 Investigations replacement vehicle 4,732
INV ‐ Vehicle Replacement Unit 5107/301155
Unit 5107 Investigations replacement vehicle 4,523
INV ‐ Vehicle Replacement Unit 5117/301154
Unit 5117 Investigations replacement vehilce 4,732
INV ‐ Vehicle Replacement Unit 5192/301063
Unit 5192 Investigations vehicle replacement 4,732
INV ‐ Vehicle Replacement Unit 9164/301013‐1
Unit 9164 Investigations replacement vehicle 4,523
INV ‐ Vehicle Replacement Unit 9243/301160
Unit 9243 Investigations replacement vehicle 7,093
Law Enforcement Pay Step Increases
Salary adjustment for 2015 for Sheriff's Office deputies that are on the law enforcement pay step scale system.
285,704
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
431,530
OEM ‐ Replace Snow Mobile 5276/300211
Replace snow mobile 5276 1,194
OEM ‐ Replace Snow Mobile 5277/300212
Replace Snow Mobile 5276 1,194
OEM ‐ Replace Vehicle Unit 5111/301852
Replace Vehicle Unit 5111 12,342
2015 Budget
332
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Sheriff's Office
General Fund
PAT ‐ 2 New SROs Centennial 2 New School Resource Officers for Centennial 2.00297,291
PAT ‐ 3 New SRO's Non‐ Centennial
3 new School Resource Officers non‐Centennial 3.00458,114
PAT ‐ New K9 Handlers 2 new FTEs dedicated as K9 Handlers. 2.00343,343
PAT ‐ Vehicle Replace Unit 9020/301309
Replacement vehicle, unit9020 6,872
PAT ‐ Vehicle Replace Unit 9046/301171
Unit 9046 Patrol vehicle replacement 3,678
PAT ‐ Vehicle Replace Unit 9126/301721
Unit 9126 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9152/301725
Unit 9152 replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9173/301724
Unit 9173 Patrol replacement vehicle 6,871
PAT ‐ Vehicle Replace Unit 9187/301716
Unit 9187 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9201/301028
Unit 9201 Patrol Vehicle replacement 3,678
PAT ‐ Vehicle Replace Unit 9262/301310
Unit 9262 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9264/301305
Unit 9264 replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9332/301485
Unit 9332 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9362/301481
Unit 9362 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9385/301478
Unit 9385 Patrol replacement vehicle 6,872
PAT ‐ Vehicle Replace Unit 9391/300756
Unit 9391 Patrol vehicle replacement 3,137
PAT ‐ Vehicle Replacement Unit 9242/301152
Unit 9242 Patrol motorcycle replacement 4,581
PAT ‐ Vehicle Unit Replaces Unit 9241/301151
Patrol unit 9241/301151 replacement motorcycle 4,581
Reduction in IG Rents for Unposted Assets
Reduce IG Rents for assets that have been approved, but not purchased to 50% for 2015.
(79,736)
Sheriff Step Lump Sum Payment
Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
397,286
2015 Budget
333
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Sheriff's Office
General Fund
Sheriff Sworn Management Salary Structure Adjustment
Salary adjustments to Sheriff's Office sworn management personnel to maintain differentiation between Senior Deputy and the Sergeant positions. Sworn management positions within the Sheriff's Office include Sergeants, Lieutenants, Captains, Bureau Chiefs and the Undersheriff.
66,879
Transfer for 3 LPN Positions Reduce existing funding to offset addition of 3.0 FTE for LPNs to make budget neutral.
(220,000)
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(753,509)
Total General Fund 969,837 10.00
Grant Fund
Sheriff Step Lump Sum Payment
Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
2,071
Total Grant Fund 2,071
Homeland Security Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
4,010
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
9,025
Total Homeland Security Fund 13,035
Sheriff's Commissary Fund
Additional Vacancy Savings Adjustment of 1.50%
Additional vacancy savings of 1.5% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions for departments and elected offices over 50 FTE.
(6,619)
CMY ‐ Decrease in Commissary Revenue and
As a result of the My Care Pack online commissary service offered through commissary provider Trinity Services, actual onsite Commissary Fund revenues and expenditures will decrease in 2015.
(235,000)
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
3,069
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
6,909
Sheriff Step Lump Sum Payment
Proposed lump sum salary payments for deputies who have reached the top step of the law enforcement pay step program.
2,071
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(8,827)
Total Sheriff's Commissary Fund (238,397)
2015 Budget
334
Office/Department/Fund/Division
BUDGET PACKAGE DETAIL
Arapahoe County Appendix 3 ‐ Budget Package Detail
FTEAmount ($)
20152015
Sheriff's Office
Total Sheriff's Office 2,799,632 10.00
Treasurer's Office
General Fund
Compression Salary Adjustment
Salary adjustment package reflecting a 1.00% increase in salaries in 2015 related to relieving salary compression due to range adjustments and two years of no base pay adjustments for incumbents.
13,615
Department Budget Reductions
Budget package reflecting the requested reductions from the Supply and Services and Other category line items, additional voluntary reductions, as well as BOCC requested reductions.
(29,200)
Merit Salary Adjustment Salary Adjustment package reflecting 2.25% increase in salaries in 2015 for non‐law enforcement step program employees, plus corresponding salary related benefit cost increases for baseline positions to be allocated based on performance.
30,637
Vacancy Savings Reduction of 2.0%
Vacancy savings of 2.0% of salaries in 2015 for all applicable employees, plus corresponding benefit cost adjustments for baseline positions.
(27,233)
Total General Fund (12,181)
Total Treasurer's Office (12,181)
Tri‐County Health
General Fund
Population Increase for the Tri‐ County Health Department
The cost of the Tri‐County Health Department is shared among Arapahoe, Adams, and Douglas counties on a prorata share of the population. For 2015, Arapahoe County's population has increased by 11,117 and therefore, the cost for the services provided by Tri‐County Health Department.
70,957
Total General Fund 70,957
Total Tri‐County Health 70,957
Total Arapahoe County Budget Packages 11,534,717 23.50
2015 Budget
335
Arapahoe County Appendix 4 ‐ Operating Transfers
Fund Name Budget Fund Name Budget General Fund 4,565,000$ Building Finance Corporation 4,565,000$ Transfer for payment of refinanced debt on the county facilities General Fund 1,778,000 Building Maintenance Fund 1,778,000 Transfer of annual funds for Building Maint. Fund General Fund 1,541,572 Capital Expenditure Fund 1,541,572 Transfer for additional capital projects General Fund 1,362,355 Lease Purchase Agreement Fund 1,362,355 Transfer to pay principal and interest on capital leases General Fund 500,000 Self Insurance Liability Fund 500,000 To fund the liability insurance for the County General Fund 479,798 Central Services Fund 479,798 Transfer to purchase fixed assets General Fund 65,400 Self Insurance Dental Fund 65,400 Transfer to fund the cost of the HRA health plan General Fund 30,000 Community Development Fund 30,000 To fund expenses not covered by the grant General Fund 30,000 Employee Flex Plan Fund 30,000 Transfer to fund the administration of the flexible benefit plan General Fund 17,875 Communication Net Replacement Fund 17,875 General Fund allocation based on $25 per radio AC Recreation District Fund 225,970 Lease Purchase Agreement Fund 225,970 Debt payment for the purchase of property in Dove Valley area AC Recreation District Fund 300 Self‐Insurance Dental Fund 300 Transfer to fund the cost of the HRA health plan Arap Law Enforcement Auth Dist. Fund 3,500 Self Insurance Fund 3,500 Transfer to fund the cost of the HRA health plan Arap Law Enforcement Auth Dist. Fund 2,925 Communication Net Replacement Fund 2,925 ALEA Fund allocation based on $25 per radio Arap Law Enforcement Auth Dist. Fund 541 Central Services Fund 541 Transfer to purchase fixed assets Arapahoe/Douglas Works! 5,200 Self Insurance Dental Fund 5,200 Transfer to fund the cost of the HRA health plan Capital Expenditure Fund 1,250,000 Infrastructure Fund 1,250,000 Capital Expenditure Fund transfer to the Infrastructure Fund Conservation Trust Fund 559,900 Lease Purchase Agreement Fund 559,900 Debt payment for the County fairgrounds Grant Fund 1,400 Self Insurance Dental Fund 1,400 Transfer to fund the cost of the HRA health plan Open Space Sales Tax Fund 600 Self Insurance Dental Fund 600 Transfer to fund the cost of the HRA health plan Road & Bridge Fund 541,606 Central Services Fund 541,606 Transfer to purchase fixed assets Road & Bridge Fund 3,300 Self Insurance Fund 3,300 Transfer to fund the cost of the HRA health plan Road & Bridge Fund 3,200 Communication Net Replacement Fund 3,200 Road & Bridge Fund allocation based on $25 per radio Sheriff's Commissary Fund 700 Self Insurance Dental Fund 700 Transfer to fund the cost of the HRA health plan Social Services Fund 24,800 Self Insurance Dental Fund 24,800 Transfer to fund the cost of the HRA health plan
Total Transfer Out 12,993,942$ Total Transfer In 12,993,942$
336
Comments
ARAPAHOE COUNTY
SCHEDULE OF ANNUAL OPERATION TRANSFERS
2015 ADOPTED BUDGET
Operating Transfer Out Operating Transfer In
2015 Budget
Arapahoe County Appendix 5 – Aid to Agencies and Economic Development
2015 Budget 337
AID TO AGENCIES AND ECONOMIC DEVELOPMENT CONTRIBUTIONS
Detail of Aid or Contribution The Aid to Agencies budget includes aid given to various agencies that provide health care, mental health services and social services to the community. Aid given to these agencies is based on a contract between the agency and the County. The County also provides contributions to various economic development groups within the County. The Economic Development Contributions are paid from the County Commissioner's Office.
2011 2012 2013 2014 2015
Aid to Agencies Actual Actual Actual Estimate Adopted
18th Judicial District Mental Health Court $0 $43,500 $43,500 $43,500 $43,500 Advocates for Children 0 15,000 15,000 15,000 15,000 Arapahoe County Council on Aging 3,000 3,000 3,000 3,000 3,000 Arapahoe House 279,999 280,000 280,000 280,000 280,000 Arapahoe/Douglas Mental Health 307,000 307,000 307,000 307,000 307,000 Aurora Interchurch Task Force 50,000 50,000 50,000 50,000 50,000 Aurora Mental Health Center 150,000 260,000 260,000 260,000 260,000 Comitis Crisis Center 68,000 68,000 68,000 68,000 68,000 Doctors Care 13,000 13,000 13,000 13,000 13,000 Food Bank of the Rockies 26,000 20,000 20,000 20,000 20,000 Gateway Battered Women's Shelter 345,000 345,000 345,000 345,000 345,000 High Five Plains Foundation 0 5,000 0 0 0 Inter‐Faith Community Service 80,000 80,000 80,000 80,000 80,000 Kempe Foundation 0 10,000 10,000 10,000 10,000 Lutheran Social Services of CO 0 0 25,000 25,000 25,000 Rocky Mountain Crisis Partners 0 40,000 40,000 40,000 40,000 Metropolitan Community Provider Network 70,000 70,000 70,000 70,000 70,000 Other Grant Requests 97,293 0 0 0 0 Town of Littleton Cares 28,000 28,000 28,000 28,000 28,000 Tri‐Valley Senior Citizens Association 12,000 12,000 12,000 12,000 12,000 Via Mobility 10,000 10,000 10,000 10,000 10,000 Total Aid to Agencies $1,539,292 $1,659,500 $1,679,500 $1,679,500 $1,679,500
Expenditures by Agency
2011 2012 2013 2014 2015
Economic Development Contributions Actual Actual Actual Estimate Adopted
Aurora Chamber of Commerce $42,000 $40,000 $47,000 $47,000 $47,000 Aurora Economic Development Council 80,500 72,500 85,500 105,500 105,500 Denver South Economic Dev Partnership 50,000 50,000 50,000 70,000 70,000 Discretionary Contributions 0 0 3,900 0 9,030 Glendale Chamber of Commerce 0 0 10,000 10,000 10,000 I‐70 Corridor Chamber 60 60 75 75 60 I‐70 Regional Economic Advan. Partnership 22,000 22,000 22,000 22,000 25,000 South Metro Denver Chamber of Commerce 88,250 88,250 68,250 78,250 78,250 Total Economic Development Contributions $282,810 $272,810 $286,725 $332,825 $344,840
Arapahoe County Appendix 6 – Multi‐County Allocation Formula
2015 Budget 338
MULTI‐COUNTY ALLOCATION FORMULAS District Attorney Funding Formula The 18th Judicial District is comprised of four counties: Arapahoe, Douglas, Elbert, and Lincoln. These counties fund the annual budget for the Office of the District Attorney, 18th Judicial District, based on each county's proportional population. Pursuant to State statute, each of the counties in the Judicial District must fund the District Attorney's Office at the same per‐capita rate based on the State Demographer’s estimate from July 2013.
Tri‐County Health Department Funding Formula The Tri‐County Health Department (TCHD) is the official health agency for Adams, Arapahoe, and Douglas counties. The three counties fund the Department's annual budget based on a per‐capita rate. For 2015, the per‐capita rate is $6.3828 per person. In addition to the $3,978,171 General Fund appropriation that is based on the per‐capita funding formula, Arapahoe County appropriated an additional $388,308 for services that TCHD provides solely to the County. The total amount appropriated in the 2015 adopted budget for TCHD is $4,366,479 from the General Fund.
*Population estimates are from the Department of Local Affairs, Demography, at the time the budget is developed
County Population
Estimate
Per‐Capita
Payment
County
Appropriation % of Total
Arapahoe County 606,603 $21.64 $13,129,711 64.41% Douglas County 306,033 $21.64 $6,623,975 32.50% Elbert County 23,679 $21.64 $512,525 2.51% Lincoln County 5,420 $21.64 $117,312 0.58% Total 941,735 $21.64 $20,383,523 100.00%
District Attorney Funding Formula
County
Population
Estimate
Per‐Capita
Payment County Funds % of Total
Arapahoe County 623,269 $6.38 $3,978,201 43.83% Adams County 484,439 $6.38 3,092,077 34.07% Douglas County 314,390 $6.38 2,006,688 22.11% Total 1,422,098 $6.38 $9,076,967 100.00%
Tri‐County Health Department
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Administrative Services
Taxes 101,656,152 101,725,948 103,688,111 104,440,480 103,074,56699,189,00797,462,776
Licenses & Permits 827,517 852,758 850,000 856,240 850,000809,294811,183 Intergovernmental 3,169,259 2,235,817 2,225,000 1,497,008 1,665,0002,889,1213,316,129
Investment Earnings ‐ ‐ ‐ 82,689 ‐‐‐ Internal Charges 1,554,356 1,497,518 1,654,343 1,461,763 1,669,223840,100158,773 Transfers 1,503,578 858,577 870,000 870,000 ‐12,556,1642,831,189
Other 49,567 64,975 30,000 13,092 30,000785,4371,016,652
Administrative Services Total: 108,760,430 107,235,593 109,317,454 109,221,271 107,288,789117,069,123105,596,702
Aid to Agencies
Other 695 ‐ ‐ ‐ ‐‐‐ Aid to Agencies Total: 695 ‐ ‐ ‐ ‐‐‐
Assessor's Office
Taxes 1,360 1,640 ‐ 1,600 ‐8801,320 Fees & Charges 56,946 65,545 48,000 36,102 48,00062,69270,245 Assessor's Office Total: 58,306 67,185 48,000 37,702 48,00063,57271,565
Clerk & Recorder's Office
Licenses & Permits 3,267,412 3,284,770 3,090,900 3,401,103 3,183,8202,658,3512,367,934 Intergovernmental ‐ ‐ ‐ 269 ‐794‐ Fees & Charges 9,122,163 9,039,742 9,657,411 8,584,196 8,443,3407,399,6647,417,448 Fines & Penalties 199,285 189,429 178,000 225,621 252,000141,401142,841 Transfers 1,000,000 ‐ 27,000 27,000 ‐‐‐ Other 1,310 214 ‐ 20,604 ‐1,5491,350 Clerk & Recorder's Office Total: 13,590,170 12,514,155 12,953,311 12,258,793 11,879,16010,201,7599,929,573
2015 Budget
339
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Communication Services
Fees & Charges 4,539 3,660 2,200 4,758 ‐12,0854,540 Internal Charges 69,405 47,292 40,800 50,495 50,00068,42945,418 Other 104 508 4,450 2,045 4,45023103
Communication Services Total: 74,049 51,460 47,450 57,298 54,45080,53750,061
Community Resources
Licenses & Permits (150) (400) ‐ ‐ ‐(517)(647) Intergovernmental 2,400 3,600 2,400 1,200 2,4001,2003,600
Fees & Charges 17,640 10,308 12,000 8,147 10,00014,7171,257 Fines & Penalties 390,593 356,657 412,000 391,509 383,000381,235394,668 Investment Earnings 5,877 5,462 4,000 6,816 4,0004,0294,094 Internal Charges 433,262 416,868 452,962 389,490 452,962464,340470,687 Other 10,966 9,255 ‐ 8,588 ‐11,14993,786 Community Resources Total: 860,588 801,750 883,362 805,750 852,362876,153967,446
Coroner's Office
Intergovernmental 901 13,688 ‐ ‐ ‐‐‐ Fees & Charges 4,601 8,358 3,950 3,465 3,7007,17411,521 Other ‐ ‐ ‐ ‐ ‐‐6,035 Coroner's Office Total: 5,502 22,046 3,950 3,465 3,7007,17417,556
County Attorney
Licenses & Permits 13,834 9,851 10,000 12,059 10,00015,60218,212 Fees & Charges ‐ 12,850 1,800 2,100 1,80018,3004,400 Other 76,235 74,948 72,235 12,391 72,23577,1112,173
County Attorney Total: 90,069 97,649 84,035 26,550 84,035111,01324,785
2015 Budget
340
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
District Attorney
Other 1,237,830 661,504 350,000 949,102 550,0001,106,9321,675,573
District Attorney Total: 1,237,830 661,504 350,000 949,102 550,0001,106,9321,675,573
Facilities and Fleet Management
Internal Charges 1,459,484 1,354,134 1,364,989 1,421,908 1,667,1641,560,4391,526,918 Other 4,579 2,023 ‐ 4,824 ‐99,6235,022 Facilities and Fleet Management Total: 1,464,063 1,356,157 1,364,989 1,426,732 1,667,1641,660,0621,531,940
Finance
Fees & Charges 984 872 ‐ 129 ‐171393 Other 48,538 114,414 60,000 132,501 100,00032,76792,000
Finance Total: 49,522 115,286 60,000 132,629 100,00032,93892,394
Human Resources
Other 1,700 ‐ ‐ ‐ ‐‐15,668 Human Resources Total: 1,700 ‐ ‐ ‐ ‐‐15,668
Information Technology
Fees & Charges 5 ‐ ‐ ‐ ‐‐‐ Internal Charges 343,454 469,354 454,256 451,493 523,350441,777378,473 Transfers ‐ 43,202 242,500 242,500 ‐‐‐ Other ‐ ‐ ‐ ‐ ‐‐7,718 Information Technology Total: 343,460 512,556 696,756 693,993 523,350441,777386,191
Public Works & Development
Taxes 5,255 ‐ ‐ ‐ ‐‐‐ Licenses & Permits 1,149,701 1,473,594 1,091,685 2,068,425 1,658,425784,669934,096
2015 Budget
341
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Public Works & Development
Intergovernmental 50,114 1,245 500 4,079 50021,82212,900
Fees & Charges 774,486 1,108,495 747,825 1,096,008 1,022,725585,943565,586 Fines & Penalties 1,444 1,297 1,500 853 1,5003,49855 Other 40,394 28,165 ‐ 2,372 ‐94,3069,541 Public Works & Development Total: 2,021,394 2,612,796 1,841,510 3,171,736 2,683,1501,490,2391,522,178
Sheriff's Office
Licenses & Permits 11,657 14,555 5,771 15,999 6,00010,2759,670 Intergovernmental 20,479,698 20,442,839 20,721,342 20,791,129 22,159,16520,295,92520,266,035
Fees & Charges 2,570,725 2,721,842 2,566,079 2,499,282 2,653,8792,534,6542,487,070 Fines & Penalties 45,149 102,451 52,500 94,670 52,50049,90059,472 Investment Earnings 138 6,163 150 150 ‐‐‐ Transfers ‐ ‐ 32,255 32,255 ‐‐‐ Other 95,939 154,098 586,810 630,003 586,81074,111171,871
Sheriff's Office Total: 23,203,305 23,441,949 23,964,907 24,063,488 25,458,35422,964,86622,994,118
Treasurer's Office
Taxes ‐ ‐ ‐ (27,281) ‐‐‐ Intergovernmental 110,856 113,227 106,800 121,183 106,800109,19987,570
Fees & Charges 6,419,704 6,382,657 6,375,140 6,468,394 6,525,1406,289,5416,254,849 Investment Earnings 974,766 217,176 1,100,000 2,599,805 1,200,0001,164,2682,519,869 Treasurer's Office Total: 7,505,326 6,713,060 7,581,940 9,162,101 7,831,9407,563,0088,862,288
General Fund Total: 159,266,407 156,203,146 159,197,664 162,010,611 159,024,454163,669,152153,738,037
Social Services Fund
2015 Budget
342
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Social Services Fund
Human Services
Taxes 12,409,011 12,405,971 12,652,702 12,730,975 12,533,18712,102,77812,111,225
Licenses & Permits (18) (40) ‐ (348) ‐56140 Intergovernmental 35,003,151 34,071,354 36,712,801 34,320,489 39,407,29734,064,76836,437,292
Fees & Charges 28,020 22,391 20,500 19,520 20,50037,37134,186 Transfers ‐ ‐ ‐ ‐ ‐‐17,379 Other 318,823 318,180 1,138,964 597,968 641,000347,710335,461
Human Services Total: 47,758,987 46,817,855 50,524,967 47,668,603 52,601,98446,552,68248,935,683
Social Services Fund Total: 47,758,987 46,817,855 50,524,967 47,668,603 52,601,98446,552,68248,935,683
Electronic Filing Technology Fund
Clerk & Recorder's Office
Intergovernmental 143,625 147,993 132,099 115,540 132,099123,522130,821
Clerk & Recorder's Office Total: 143,625 147,993 132,099 115,540 132,099123,522130,821
Electronic Filing Technology Fund Total: 143,625 147,993 132,099 115,540 132,099123,522130,821
Cash In Lieu Fund
Open Spaces & Intergovernmental Relations
Fees & Charges ‐ ‐ 55,000 ‐ 55,000‐‐ Open Spaces & Intergovernmental Relations Total: ‐ ‐ 55,000 ‐ 55,000‐‐
Public Works & Development
Fees & Charges 52,827 90,906 ‐ 265,049 ‐40,82752,680 Public Works & Development Total: 52,827 90,906 ‐ 265,049 ‐40,82752,680
2015 Budget
343
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Cash In Lieu Fund
Cash In Lieu Fund Total: 52,827 90,906 55,000 265,049 55,00040,82752,680
Arapahoe Law Enforcement Authority Fund
Sheriff's Office
Taxes 5,135,049 5,163,593 5,439,765 5,520,729 5,521,7915,456,9025,655,547
Licenses & Permits (278) (241) ‐ (417) ‐(263)(813) Intergovernmental 35,097 46,524 33,800 34,571 33,80037,10539,198
Fees & Charges 211,142 276,898 125,195 267,954 125,195242,869228,630 Fines & Penalties 1,001,469 893,214 746,500 734,701 571,5001,105,5781,153,439 Investment Earnings 62,027 61,011 ‐ ‐ ‐153,414‐ Transfers ‐ ‐ ‐ ‐ ‐‐2,744 Other ‐ 290 ‐ 6,331 ‐‐63 Sheriff's Office Total: 6,444,506 6,441,289 6,345,260 6,563,870 6,252,2866,995,6047,078,808
Arapahoe Law Enforcement Authority Fund Total: 6,444,506 6,441,289 6,345,260 6,563,870 6,252,2866,995,6047,078,808
Arapahoe/Douglas Works! Fund
Community Resources
Intergovernmental 9,658,330 10,182,843 11,583,805 8,613,022 12,107,3219,316,40010,157,751
Fees & Charges 41,897 123,023 67,000 122,943 70,00047,03492,413 Internal Charges 11,495 11,996 72,216 8,730 15,0006,80948,890 Transfers ‐ ‐ ‐ ‐ ‐‐2,406 Other 128,025 191,718 131,000 122,660 174,000140,98411,876
Community Resources Total: 9,839,746 10,509,580 11,854,021 8,867,355 12,366,3219,511,22710,313,335
Arapahoe/Douglas Works! Fund Total: 9,839,746 10,509,580 11,854,021 8,867,355 12,366,3219,511,22710,313,335
2015 Budget
344
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Road & Bridge Fund
Public Works & Development
Taxes 6,119,736 6,175,849 6,214,389 6,216,646 6,181,1495,997,7936,066,597
Licenses & Permits 313,932 314,909 287,000 352,492 337,000307,890321,460 Intergovernmental 8,038,027 8,440,772 8,197,863 8,300,595 8,272,0007,958,0487,875,806
Fees & Charges 26,730 53,640 7,830 ‐ ‐13,0074,050 Transfers ‐ ‐ ‐ ‐ ‐‐2,579 Other 45,254 15,183 171,000 213,803 50,00034,06133,014
Public Works & Development Total: 14,543,680 15,000,354 14,878,082 15,083,536 14,840,14914,310,79914,303,505
Road & Bridge Fund Total: 14,543,680 15,000,354 14,878,082 15,083,536 14,840,14914,310,79914,303,505
Conservation Trust Fund
Administrative Services
Intergovernmental 610,906 667,655 500,000 606,114 600,000495,200478,713
Investment Earnings 3,597 5,134 ‐ ‐ ‐6,2577,886 Administrative Services Total: 614,503 672,789 500,000 606,114 600,000501,457486,599
Conservation Trust Fund Total: 614,503 672,789 500,000 606,114 600,000501,457486,599
Contingent & Emergency Reserve Fund
Administrative Services
Taxes ‐ ‐ ‐ ‐ ‐‐‐ Administrative Services Total: ‐ ‐ ‐ ‐ ‐‐‐
Contingent & Emergency Reserve Fund Total: ‐ ‐ ‐ ‐ ‐‐‐
2015 Budget
345
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Communications Network Replacement Fund
Administrative Services
Licenses & Permits (2,100) ‐ ‐ (250) ‐‐‐ Intergovernmental 69,700 56,425 59,150 68,975 59,15060,05070,550
Transfers 32,950 32,950 20,725 20,725 24,00032,95030,775
Other ‐ 66,330 ‐ 6,844 ‐‐‐ Administrative Services Total: 100,550 155,705 79,875 96,294 83,15093,000101,325
Communications Network Replacement Fund Total: 100,550 155,705 79,875 96,294 83,15093,000101,325
Sheriff's Commissary Fund
Sheriff's Office
Fees & Charges 1,292,981 1,185,068 1,488,100 991,635 1,243,1001,544,5521,362,672 Fines & Penalties 3,006 17,668 ‐ 23,041 10,000‐‐ Transfers ‐ ‐ ‐ ‐ ‐‐145 Other ‐ ‐ ‐ ‐ ‐‐591 Sheriff's Office Total: 1,295,987 1,202,736 1,488,100 1,014,676 1,253,1001,544,5521,363,408
Sheriff's Commissary Fund Total: 1,295,987 1,202,736 1,488,100 1,014,676 1,253,1001,544,5521,363,408
Community Development Fund
Community Resources
Intergovernmental 2,177,486 1,575,488 3,827,821 1,699,873 3,762,7533,028,5441,376,912
Investment Earnings ‐ 788 ‐ 1,116 ‐‐35 Transfers 30,000 30,000 30,000 30,000 30,00030,00030,079
Other 44,505 73,558 8,140 316,022 ‐117,212121,415
Community Resources Total: 2,251,991 1,679,834 3,865,961 2,047,011 3,792,7533,175,7551,528,440
2015 Budget
346
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Community Development Fund
Community Development Fund Total: 2,251,991 1,679,834 3,865,961 2,047,011 3,792,7533,175,7551,528,440
Forfeited Property Fund
Sheriff's Office
Fines & Penalties 635,275 111,551 106,924 53,994 ‐505,76319,945 Investment Earnings 1,141 4,105 ‐ ‐ ‐2,1111,924 Sheriff's Office Total: 636,416 115,656 106,924 53,994 ‐507,87421,869
Forfeited Property Fund Total: 636,416 115,656 106,924 53,994 ‐507,87421,869
Board Designated Fund
Administrative Services
Transfers ‐ ‐ ‐ ‐ ‐‐98,887 Administrative Services Total: ‐ ‐ ‐ ‐ ‐‐98,887
Board Designated Fund Total: ‐ ‐ ‐ ‐ ‐‐98,887
Developmental Disability Fund
Administrative Services
Taxes 7,219,567 7,290,112 7,455,175 7,453,979 7,454,3687,642,8067,742,463
Intergovernmental 393 393 ‐ 391 ‐393439 Administrative Services Total: 7,219,960 7,290,505 7,455,175 7,454,370 7,454,3687,643,1997,742,902
Developmental Disability Fund Total: 7,219,960 7,290,505 7,455,175 7,454,370 7,454,3687,643,1997,742,902
Grant Fund
2015 Budget
347
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Grant Fund
Community Resources
Intergovernmental 9,095,430 8,552,083 10,569,483 8,527,005 10,565,00410,954,20910,530,604
Fees & Charges 161,326 64,292 175,000 71,937 175,000200,110230,344 Transfers ‐ ‐ ‐ ‐ ‐‐1,661 Other 185,372 17,562 232,104 191,350 247,3916,2542,886
Community Resources Total: 9,442,128 8,633,937 10,976,587 8,790,292 10,987,39511,160,57310,765,494
Facilities and Fleet Management
Intergovernmental 321,776 ‐ ‐ ‐ ‐298,04113,183 Facilities and Fleet Management Total: 321,776 ‐ ‐ ‐ ‐298,04113,183
Sheriff's Office
Intergovernmental 513,430 1,002,611 1,383,772 598,218 533,071264,404342,188
Investment Earnings ‐ 1,019 146 ‐ ‐802‐ Other 17,825 45,249 6,345 14,491 ‐80,08616,363
Sheriff's Office Total: 531,255 1,048,879 1,390,263 612,709 533,071345,292358,551
Grant Fund Total: 10,295,159 9,682,816 12,366,850 9,403,001 11,520,46611,803,90611,137,229
Open Space Sales Tax Fund
Open Spaces & Intergovernmental Relations
Taxes 19,419,028 21,058,410 21,522,769 18,594,468 22,610,000‐‐ Intergovernmental ‐ 836 ‐ ‐ ‐‐‐ Fees & Charges 78,669 78,941 75,000 98,604 90,000‐‐ Investment Earnings 125,837 144,486 125,837 7,798 140,000‐‐ Other 29,945 368,591 ‐ 54,141 ‐‐‐
2015 Budget
348
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Open Space Sales Tax Fund
Open Spaces & Intergovernmental Relations
Open Spaces & Intergovernmental Relations Total: 19,653,479 21,651,264 21,723,606 18,755,010 22,840,000‐‐
Public Works & Development
Taxes ‐ ‐ ‐ ‐ ‐17,568,25217,358,730 Intergovernmental ‐ ‐ ‐ ‐ ‐20,53273,509 Fees & Charges ‐ ‐ ‐ ‐ ‐90,470‐ Investment Earnings ‐ ‐ ‐ ‐ ‐264,880734,022 Transfers ‐ ‐ ‐ ‐ ‐‐117,991 Other ‐ ‐ ‐ ‐ ‐33,51211,615 Public Works & Development Total: ‐ ‐ ‐ ‐ ‐17,977,64518,295,867
Open Space Sales Tax Fund Total: 19,653,479 21,651,264 21,723,606 18,755,010 22,840,00017,977,64518,295,867
Homeland Security Fund
Sheriff's Office
Intergovernmental 1,987,279 3,405,657 3,235,069 1,829,795 456,3493,387,2842,009,046
Transfers ‐ ‐ ‐ ‐ ‐‐88 Other ‐ ‐ ‐ ‐ ‐‐‐ Sheriff's Office Total: 1,987,279 3,405,657 3,235,069 1,829,795 456,3493,387,2842,009,134
Homeland Security Fund Total: 1,987,279 3,405,657 3,235,069 1,829,795 456,3493,387,2842,009,134
Building Maintenance Fund
Facilities and Fleet Management
Intergovernmental ‐ ‐ 4,504 4,821 ‐‐‐ Transfers 1,800,000 1,800,000 1,800,000 1,800,000 1,800,0002,100,0002,100,000
2015 Budget
349
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Building Maintenance Fund
Facilities and Fleet Management
Other ‐ ‐ ‐ 357 ‐‐‐ Facilities and Fleet Management Total: 1,800,000 1,800,000 1,804,504 1,805,178 1,800,0002,100,0002,100,000
Building Maintenance Fund Total: 1,800,000 1,800,000 1,804,504 1,805,178 1,800,0002,100,0002,100,000
Arapahoe County Fair Fund
Community Resources
Fees & Charges 8 5,891 6,000 8,451 ‐‐‐ Other 8,626 60 ‐ 30 6,0007,5915,867 Community Resources Total: 8,634 5,951 6,000 8,481 6,0007,5915,867
Open Spaces & Intergovernmental Relations
Fees & Charges 201,194 199,577 404,000 384,288 379,000‐‐ Transfers 9,020 83,165 6,180 6,180 ‐‐‐ Other 400 1,972 ‐ 13,270 ‐‐‐ Open Spaces & Intergovernmental Relations Total: 210,614 284,714 410,180 403,738 379,000‐‐
Public Works & Development
Fees & Charges ‐ ‐ ‐ ‐ ‐322,375394,835 Transfers ‐ ‐ ‐ ‐ ‐23,36561,180 Other ‐ ‐ ‐ ‐ ‐887,721 Public Works & Development Total: ‐ ‐ ‐ ‐ ‐345,828463,736
Arapahoe County Fair Fund Total: 219,248 290,664 416,180 412,219 385,000353,419469,603
Capital Expenditure Fund
2015 Budget
350
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Capital Expenditure Fund
Administrative Services
Taxes ‐ 4,775,140 4,838,230 ‐ 4,846,343‐‐ Transfers 4,132,876 4,612,539 3,037,851 3,037,851 ‐7,622,807169,500
Other ‐ ‐ ‐ ‐ ‐250‐ Administrative Services Total: 4,132,876 9,387,679 7,876,081 3,037,851 4,846,3437,623,057169,500
Facilities and Fleet Management
Intergovernmental ‐ 84,156 ‐ ‐ ‐‐‐ Investment Earnings 117 ‐ ‐ ‐ ‐2,156‐ Transfers 1,288,819 ‐ 7,500,000 7,500,000 ‐12,325,000454,763 Other 64,580 2,000 7,500,000 6,720,544 ‐‐‐ Facilities and Fleet Management Total: 1,353,516 86,156 15,000,000 14,220,544 ‐12,327,156454,763
Finance
Taxes 4,802,342 67,870 ‐ 4,806,385 ‐4,707,1194,764,901 Investment Earnings 18,725 ‐ ‐ 29,034 ‐73,32744,257 Transfers ‐ ‐ ‐ ‐ ‐‐1,351,269 Finance Total: 4,821,067 67,870 ‐ 4,835,419 ‐4,780,4466,160,427
Information Technology
Transfers 2,802,563 ‐ ‐ ‐ ‐‐‐ Information Technology Total: 2,802,563 ‐ ‐ ‐ ‐‐‐
Sheriff's Office
Transfers ‐ ‐ 465,513 465,513 ‐1,080,8391,690,000 Other 915 ‐ 148,000 ‐ 600,0005198,078 Sheriff's Office Total: 915 ‐ 613,513 465,513 600,0001,081,3581,698,078
2015 Budget
351
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Capital Expenditure Fund
Capital Expenditure Fund Total: 13,110,937 9,541,705 23,489,594 22,559,327 5,446,34325,812,0178,482,768
Infrastructure Fund
Public Works & Development
Licenses & Permits 186,418 341,460 ‐ 398,367 ‐40,777‐ Intergovernmental 2,106,086 519,706 ‐ 835,926 ‐663,6983,411,567 Fees & Charges ‐ 3,609 ‐ ‐ ‐‐‐ Investment Earnings 122,745 264,187 600,000 155,422 3,490,517407,690403,043 Internal Charges ‐ 227,148 ‐ ‐ ‐‐‐ Transfers 4,016,000 4,000,000 3,083,334 3,083,334 1,250,0002,000,0002,100,000
Other 224,427 ‐ ‐ ‐ ‐‐596 Public Works & Development Total: 6,655,677 5,356,110 3,683,334 4,473,049 4,740,5173,112,1655,915,205
Infrastructure Fund Total: 6,655,677 5,356,110 3,683,334 4,473,049 4,740,5173,112,1655,915,205
Arapahoe County Recreation District Fund
Open Spaces & Intergovernmental Relations
Taxes ‐ 877,962 882,766 902,991 891,601‐‐ Intergovernmental 147,938 211,933 302,776 157,041 153,262‐‐ Fees & Charges 74,680 94,760 84,179 69,317 90,179‐‐ Investment Earnings ‐ 12,798 ‐ ‐ ‐‐‐ Other ‐ 74 ‐ ‐ ‐‐‐ Open Spaces & Intergovernmental Relations Total: 222,618 1,197,527 1,269,721 1,129,349 1,135,042‐‐
Public Works & Development
Taxes 887,168 ‐ ‐ ‐ ‐866,118860,722
2015 Budget
352
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Arapahoe County Recreation District Fund
Public Works & Development
Intergovernmental ‐ ‐ ‐ ‐ ‐315,334292,692 Fees & Charges (4,995) ‐ ‐ ‐ ‐73,05554,373 Investment Earnings 12,109 ‐ ‐ ‐ ‐25,268‐ Transfers ‐ ‐ ‐ ‐ ‐‐218,722 Other ‐ ‐ ‐ ‐ ‐‐1,659 Public Works & Development Total: 894,282 ‐ ‐ ‐ ‐1,279,7751,428,168
Arapahoe County Recreation District Fund Total: 1,116,901 1,197,527 1,269,721 1,129,349 1,135,0421,279,7751,428,168
Arapahoe County Water & Wastewater PID Fund
Administrative Services
Taxes 7,579,639 7,884,839 8,204,446 8,276,528 8,255,2646,648,8506,326,544
Intergovernmental 1,158,381 1,057,602 1,042,543 1,074,398 1,042,5431,158,381156,212
Investment Earnings 9,544 ‐ 1,600 6 ‐497,61294,522 Other 60,787,720 510 ‐ 500 ‐‐‐ Administrative Services Total: 69,535,283 8,942,951 9,248,589 9,351,432 9,297,8078,304,8436,577,278
Arapahoe County Water & Wastewater PID Fund Total: 69,535,283 8,942,951 9,248,589 9,351,432 9,297,8078,304,8436,577,278
Lease Purchase Agreements Fund
Administrative Services
Transfers 2,013,678 2,203,582 2,213,787 2,213,787 2,148,2259,197,0812,217,404
Other ‐ ‐ 2,722,849 2,722,849 ‐9,650,000‐ Administrative Services Total: 2,013,678 2,203,582 4,936,636 4,936,636 2,148,22518,847,0812,217,404
2015 Budget
353
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Lease Purchase Agreements Fund
Lease Purchase Agreements Fund Total: 2,013,678 2,203,582 4,936,636 4,936,636 2,148,22518,847,0812,217,404
Building Finance Corporation Fund
Administrative Services
Investment Earnings 111,072 62,514 50,000 92,249 50,00080,312110,826 Internal Charges 1,584,577 1,591,390 1,600,000 1,596,342 1,600,0001,617,3841,595,759 Transfers 4,622,000 4,510,000 4,621,589 4,621,589 4,565,0004,610,0004,826,900
Other 16 43,412 5,000 5,000 ‐3‐ Administrative Services Total: 6,317,665 6,207,316 6,276,589 6,315,180 6,215,0006,307,7006,533,485
Building Finance Corporation Fund Total: 6,317,665 6,207,316 6,276,589 6,315,180 6,215,0006,307,7006,533,485
Central Services Fund
Administrative Services
Internal Charges 4,910,015 4,787,856 5,777,354 5,102,057 4,177,8675,067,1045,167,377 Transfers ‐ ‐ ‐ ‐ ‐‐81,000 Other 705,643 464,672 ‐ 439,662 ‐256,216278,791 Administrative Services Total: 5,615,658 5,252,528 5,777,354 5,541,719 4,177,8675,323,3205,527,168
Assessor's Office
Transfers ‐ ‐ ‐ ‐ ‐6,7776,777 Assessor's Office Total: ‐ ‐ ‐ ‐ ‐6,7776,777
Clerk & Recorder's Office
Transfers ‐ ‐ 235,991 235,991 ‐‐23,000 Clerk & Recorder's Office Total: ‐ ‐ 235,991 235,991 ‐‐23,000
2015 Budget
354
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Central Services Fund
Communication Services
Transfers ‐ ‐ ‐ ‐ ‐11,50024,000 Communication Services Total: ‐ ‐ ‐ ‐ ‐11,50024,000
Coroner's Office
Transfers 31,000 ‐ ‐ ‐ ‐‐‐ Coroner's Office Total: 31,000 ‐ ‐ ‐ ‐‐‐
Facilities and Fleet Management
Transfers 19,298 36,001 ‐ ‐ 15,50010,144‐ Other ‐ ‐ ‐ ‐ ‐‐95 Facilities and Fleet Management Total: 19,298 36,001 ‐ ‐ 15,50010,14495
Information Technology
Investment Earnings 108,509 26,027 ‐ 186,470 ‐234,638‐ Transfers 148,000 ‐ 40,480 40,480 22,000‐112,080 Information Technology Total: 256,509 26,027 40,480 226,950 22,000234,638112,080
Open Spaces & Intergovernmental Relations
Transfers ‐ 76,577 42,505 42,505 ‐‐‐ Open Spaces & Intergovernmental Relations Total: ‐ 76,577 42,505 42,505 ‐‐‐
Public Works & Development
Transfers ‐ 199,672 491,247 491,247 541,606288,07366,865 Public Works & Development Total: ‐ 199,672 491,247 491,247 541,606288,07366,865
Sheriff's Office
Investment Earnings ‐ ‐ ‐ ‐ ‐4,704‐
2015 Budget
355
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Central Services Fund
Sheriff's Office
Transfers 133,174 328,341 129,604 129,604 442,839408,92485,833
Sheriff's Office Total: 133,174 328,341 129,604 129,604 442,839413,62885,833
Central Services Fund Total: 6,055,639 5,919,146 6,717,181 6,668,016 5,199,8126,288,0805,845,818
Self Insurance Liability Fund
County Attorney
Taxes ‐ 1 ‐ 1 ‐31‐ Fees & Charges 60,601 396,413 ‐ 310,288 ‐51,76341,548 Internal Charges 312,900 334,170 318,320 318,324 334,880327,204312,900 Transfers ‐ ‐ 450,000 450,000 500,000‐‐ Other ‐ ‐ ‐ 5,987 ‐‐‐ County Attorney Total: 373,501 730,584 768,320 1,084,599 834,880378,998354,448
Self Insurance Liability Fund Total: 373,501 730,584 768,320 1,084,599 834,880378,998354,448
Employee Flex Benefit Plan Fund
Human Resources
Internal Charges 930,800 869,312 938,000 598,990 888,900855,280967,720 Transfers 30,000 30,000 30,000 30,000 30,00030,00030,000
Human Resources Total: 960,800 899,312 968,000 628,990 918,900885,280997,720
Employee Flex Benefit Plan Fund Total: 960,800 899,312 968,000 628,990 918,900885,280997,720
Worker's Compensation Fund
2015 Budget
356
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL REVENUE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Worker's Compensation Fund
County Attorney
Internal Charges 1,416,400 1,495,000 1,518,000 1,518,000 1,518,0001,336,5001,330,174 Other 2,034 2,231 ‐ 13,196 ‐3,6474,066 County Attorney Total: 1,418,434 1,497,231 1,518,000 1,531,196 1,518,0001,340,1471,334,240
Worker's Compensation Fund Total: 1,418,434 1,497,231 1,518,000 1,531,196 1,518,0001,340,1471,334,240
Self Insurance Dental Fund
Human Resources
Fees & Charges 121,618 105,810 180,000 94,168 180,000120,58663,117 Internal Charges 1,248,144 747,523 1,165,000 628,308 1,165,0001,609,9331,423,863 Transfers 70,010 75,525 19,060 9,060 105,20042,137141,253
Human Resources Total: 1,439,772 928,859 1,364,060 731,536 1,450,2001,772,6561,628,232
Self Insurance Dental Fund Total: 1,439,772 928,859 1,364,060 731,536 1,450,2001,772,6561,628,232
2015 Budget
357
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Administrative Services
Salaries and Wages 333,460 (2,897) 350,000 316,235 ‐323,146335,874 Employee Benefits 534,578 213,881 312,000 305,717 312,000425,516467,668 Supplies 6,494 15,243 ‐ 1,323 ‐‐2,576 Services and Other 4,979,029 5,191,790 5,644,521 5,380,443 4,843,8876,352,7144,893,474 Community Programs ‐ ‐ ‐ ‐ ‐‐26 Central Services 50,440 33,576 22,764 41,366 ‐48,87041,173 Transfers 14,655,379 11,187,145 17,599,289 17,599,289 7,070,63033,579,7369,380,029
Administrative Services Total: 20,559,379 16,638,738 23,928,574 23,644,373 12,226,51740,729,98215,120,819
Aid to Agencies
Services and Other 1,599,500 1,679,500 1,689,000 1,679,500 1,679,5001,539,2921,543,000 Aid to Agencies Total: 1,599,500 1,679,500 1,689,000 1,679,500 1,679,5001,539,2921,543,000
Assessor's Office
Salaries and Wages 3,520,622 3,460,771 3,587,869 3,545,519 3,758,8673,577,1943,703,597 Employee Benefits 964,745 968,596 1,079,084 1,047,497 1,106,587971,967990,458 Supplies (18,655) 103,586 110,600 64,548 133,118173,766108,229
Services and Other 105,282 115,525 176,048 127,698 166,301109,75483,372 Central Services 53,245 20,827 13,525 8,516 7,82184,39389,621 Transfers ‐ ‐ ‐ ‐ ‐6,7776,777 Assessor's Office Total: 4,625,238 4,669,305 4,967,126 4,793,777 5,172,6944,923,8504,982,053
Board of County Commissioners
Salaries and Wages 432,576 451,072 436,500 436,501 436,500573,551574,776 Employee Benefits 102,855 104,022 109,287 109,841 112,938139,986144,377 Supplies 1,884 1,417 3,500 946 3,0005,8545,451
Services and Other 368,014 366,149 453,310 422,533 429,310392,366388,020
2015 Budget
358
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Board of County Commissioners
Board of County Commissioners Total: 905,329 922,660 1,002,597 969,820 981,7481,111,7571,112,624
BOCC Administration
Salaries and Wages 218,133 227,027 225,669 245,685 256,469170,916219,886 Employee Benefits 50,067 65,053 70,361 73,414 76,13140,78254,782 Supplies 22,422 24,457 24,200 19,551 20,53022,95819,126
Services and Other 284,836 276,867 293,100 280,256 283,410299,555280,841 BOCC Administration Total: 575,458 593,404 613,330 618,906 636,540534,212574,636
Clerk & Recorder's Office
Salaries and Wages 5,448,202 5,160,352 5,938,474 5,883,096 5,480,3764,977,4035,312,139 Employee Benefits 1,547,455 1,510,209 1,730,867 1,686,844 1,728,7541,472,7351,470,101 Supplies 827,792 389,849 1,176,900 658,282 507,030650,004484,574
Services and Other 1,508,659 938,449 2,422,471 1,527,798 1,003,967905,8141,775,549 Capital Outlay 3,917 ‐ ‐ ‐ ‐‐‐ Central Services 28,422 12,768 267,217 73,182 145,468136,099307,931 Transfers ‐ ‐ 235,991 235,991 ‐‐23,000 Clerk & Recorder's Office Total: 9,364,447 8,011,627 11,771,920 10,065,194 8,865,5958,142,0559,373,294
Communication Services
Salaries and Wages 531,132 552,971 609,351 621,231 631,697519,311492,241 Employee Benefits 149,921 158,746 190,736 196,771 188,201150,234142,910 Supplies 121,824 127,123 169,000 107,573 151,560184,810180,202
Services and Other 358,409 350,145 351,000 385,292 329,000313,841308,601 Central Services 4,550 4,550 4,550 4,550 4,5502,6102,037 Transfers ‐ ‐ ‐ ‐ ‐11,50024,000 Communication Services Total: 1,165,835 1,193,536 1,324,637 1,315,417 1,305,0081,182,3071,149,992
2015 Budget
359
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Community Resources
Salaries and Wages 1,958,529 2,095,912 2,211,255 2,183,706 2,222,7051,964,4821,939,886 Employee Benefits 566,176 570,877 648,023 613,586 648,251571,541544,972 Supplies 79,267 77,729 89,480 69,453 65,88663,31778,300
Services and Other 235,936 234,125 295,197 257,238 265,622243,504261,240 Community Programs ‐ 52 ‐ ‐ ‐‐‐ Capital Outlay ‐ ‐ ‐ ‐ ‐39,607‐ Central Services 5,070 4,031 11,050 11,085 9,9006,6428,639 Community Resources Total: 2,844,979 2,982,726 3,255,005 3,135,069 3,212,3642,889,0932,833,037
Coroner's Office
Salaries and Wages 1,011,393 1,045,771 1,027,222 1,058,873 1,017,0971,002,947988,552 Employee Benefits 209,950 225,645 240,514 238,109 249,652209,941215,847 Supplies 63,505 66,828 82,256 54,553 74,76073,95872,777
Services and Other 178,494 161,610 209,468 187,605 182,850159,376158,568 Capital Outlay ‐ 10,188 2,000 ‐ 1,000‐‐ Central Services 21,672 21,509 14,362 14,362 16,16213,34012,417 Transfers 31,000 ‐ ‐ ‐ ‐‐‐ Coroner's Office Total: 1,516,014 1,531,550 1,575,822 1,553,501 1,541,5211,459,5621,448,161
County Attorney
Salaries and Wages 1,656,129 1,791,716 1,810,047 1,809,710 1,966,1121,706,3611,653,032 Employee Benefits 395,581 417,226 445,769 446,877 503,613383,446382,513 Supplies 19,881 16,038 15,300 10,539 15,30012,73814,452
Services and Other 261,135 245,915 309,149 236,368 248,384275,011324,631 Central Services ‐ ‐ ‐ ‐ ‐5321,596 County Attorney Total: 2,332,725 2,470,894 2,580,265 2,503,493 2,733,4092,378,0882,376,224
2015 Budget
360
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
District Attorney
Services and Other 12,100,531 12,186,135 12,275,543 12,275,543 13,129,71112,099,11312,694,119 District Attorney Total: 12,100,531 12,186,135 12,275,543 12,275,543 13,129,71112,099,11312,694,119
Facilities and Fleet Management
Salaries and Wages 4,477,385 4,520,365 4,692,394 4,653,569 4,816,5854,442,1294,654,571 Employee Benefits 1,377,742 1,398,460 1,544,039 1,505,849 1,591,0431,351,1581,409,905 Supplies 737,126 828,558 884,397 879,250 807,031700,662857,273
Services and Other 605,363 615,449 670,383 591,064 629,158664,014641,431 Central Services 115,892 100,249 97,495 107,728 79,049152,650151,389 Transfers 1,319,298 1,336,001 1,300,000 1,300,000 1,308,9121,300,0001,300,000
Facilities and Fleet Management Total: 8,632,806 8,799,081 9,188,708 9,037,460 9,231,7788,610,6139,014,569
Finance
Salaries and Wages 1,973,458 2,085,374 2,136,989 1,985,645 2,222,0971,986,5322,011,363 Employee Benefits 483,512 506,149 554,042 500,826 583,455496,606511,137 Supplies 37,189 35,673 48,714 33,688 46,27840,15445,841
Services and Other 190,444 206,804 531,258 252,949 299,891229,989265,917 Central Services 3,037 3,037 3,037 3,037 3,0372,024‐ Finance Total: 2,687,641 2,837,035 3,274,040 2,776,145 3,154,7582,755,3052,834,259
Human Resources
Salaries and Wages 918,628 978,077 993,967 1,008,593 1,045,449910,932981,651 Employee Benefits 226,111 237,029 255,692 260,581 274,474201,942205,025 Supplies 35,683 37,219 35,000 19,226 34,45031,16160,568
Services and Other 315,903 427,661 546,045 420,412 452,835310,352204,345 Human Resources Total: 1,496,326 1,679,985 1,830,704 1,708,812 1,807,2081,454,3871,451,589
Information Technology
2015 Budget
361
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Information Technology
Salaries and Wages 4,806,627 5,342,610 5,455,689 5,263,600 5,658,2704,572,2354,961,445 Employee Benefits 1,141,177 1,256,701 1,393,482 1,328,048 1,444,2891,010,5911,136,577 Supplies 63,753 28,872 37,750 33,891 50,39770,68193,066
Services and Other 4,721,284 4,626,998 5,161,157 4,067,098 4,575,7594,615,5154,542,516 Central Services 756,917 638,241 1,098,119 640,903 747,196811,005949,087 Transfers 148,000 ‐ 40,480 40,480 22,000‐112,080 Information Technology Total: 11,637,759 11,893,422 13,186,677 11,374,020 12,497,91111,080,02711,794,771
Office of Performance Management
Salaries and Wages 14,020 153,701 239,178 243,570 246,148‐‐ Employee Benefits 1,425 34,300 58,445 59,523 62,400‐‐ Supplies 1,704 12,901 71,957 67,679 46,920‐‐ Services and Other 7,790 12,638 107,682 48,917 20,012‐‐ Office of Performance Management Total: 24,939 213,541 477,262 419,689 375,480‐‐
Open Spaces & Intergovernmental Relations
Salaries and Wages 49,428 44,342 47,109 48,010 31,173‐‐ Employee Benefits 12,357 12,144 13,217 13,282 9,507‐‐ Services and Other 528 481 5,250 175 1,000‐‐ Open Spaces & Intergovernmental Relations Total: 62,314 56,967 65,576 61,467 41,680‐‐
Public Works & Development
Salaries and Wages 4,342,595 4,529,541 4,523,761 4,670,501 4,683,9134,564,8964,750,471 Employee Benefits 1,208,147 1,237,441 1,347,048 1,326,248 1,369,3451,198,4761,258,155 Supplies 124,732 124,209 151,901 107,068 125,060164,202126,415
Services and Other 529,618 496,580 707,541 504,907 513,029830,4541,069,300 Capital Outlay ‐ 20,028 ‐ ‐ ‐‐‐
2015 Budget
362
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
Public Works & Development
Central Services 115,810 81,306 69,760 59,708 67,001123,232124,879 Transfers 104,710 ‐ 8,238 8,238 ‐‐27,800 Public Works & Development Total: 6,425,612 6,489,104 6,808,249 6,676,670 6,758,3486,881,2617,357,020
Sheriff's Office
Salaries and Wages 39,420,411 40,908,126 41,933,778 42,568,922 43,714,34338,935,79039,202,113 Employee Benefits 10,978,118 11,079,090 12,175,156 12,072,637 12,908,85610,415,42610,302,177 Supplies 4,055,708 3,753,146 4,978,401 4,298,190 4,257,7564,520,5654,638,465
Services and Other 4,936,818 4,951,897 5,367,220 4,437,317 4,972,5923,838,3614,500,296 Capital Outlay 9,084 ‐ 7,300 ‐ 7,300‐62,620 Central Services 1,003,735 1,043,045 1,383,554 1,261,361 1,393,0231,172,7031,219,694 Transfers 122,798 36,276 283,311 283,311 490,098347,98537,959
Sheriff's Office Total: 60,526,672 61,771,581 66,128,720 64,921,738 67,743,96859,230,83059,963,323
Treasurer's Office
Salaries and Wages 1,122,474 1,142,567 1,219,318 1,235,529 1,285,7931,142,2701,191,590 Employee Benefits 300,703 294,990 358,332 364,841 389,396296,295296,866 Supplies 87,612 88,309 143,994 120,682 128,794130,912141,373
Services and Other 185,649 198,433 353,753 209,737 332,486235,191195,432 Central Services 5,476 8,632 11,332 11,332 11,3321,18716 Treasurer's Office Total: 1,701,914 1,732,931 2,086,729 1,942,121 2,147,8011,805,8561,825,277
Tri‐County Health
Services and Other 3,757,438 3,778,471 3,907,214 3,907,215 3,978,1713,774,3924,350,582 Community Programs 388,308 388,308 388,308 388,308 388,308388,3082,100 Central Services 172,816 ‐ ‐ ‐ ‐181,171207,235 Tri‐County Health Total: 4,318,562 4,166,779 4,295,522 4,295,523 4,366,4794,343,8714,559,917
2015 Budget
363
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
General Fund
General Fund Total: 155,103,979 152,520,501 172,326,006 165,768,237 159,610,018173,151,460152,008,684
Social Services Fund
Human Services
Salaries and Wages 22,786,108 23,199,492 24,024,142 24,218,637 25,100,13322,115,77522,488,721 Employee Benefits 6,421,596 6,482,860 7,322,789 7,306,758 7,607,5246,167,2946,100,725 Supplies 443,546 553,922 598,405 372,763 516,675479,873509,248
Services and Other 2,329,210 2,409,506 2,456,905 2,181,383 3,920,4171,560,8321,512,334 Community Programs 13,305,842 12,248,623 14,967,086 10,791,781 14,847,03513,744,32114,775,231 Capital Outlay ‐ 56,926 ‐ ‐ ‐‐‐ Central Services 1,595,558 1,520,368 1,595,356 1,473,734 1,578,688981,008273,247 Transfers 1,522,128 879,577 870,000 870,000 24,8003,556,1642,832,189
Other ‐ ‐ 180,703 ‐ ‐‐‐ Human Services Total: 48,403,988 47,351,273 52,015,386 47,215,057 53,595,27248,605,26748,491,695
Social Services Fund Total: 48,403,988 47,351,273 52,015,386 47,215,057 53,595,27248,605,26748,491,695
Electronic Filing Technology Fund
Clerk & Recorder's Office
Supplies ‐ ‐ ‐ ‐ ‐10,234‐ Services and Other 131,455 139,412 429,120 99,858 ‐272,17852,743 Capital Outlay ‐ ‐ 135,100 ‐ 132,099‐161,115 Clerk & Recorder's Office Total: 131,455 139,412 564,220 99,858 132,099282,412213,858
Electronic Filing Technology Fund Total: 131,455 139,412 564,220 99,858 132,099282,412213,858
Cash In Lieu Fund
2015 Budget
364
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Cash In Lieu Fund
Open Spaces & Intergovernmental Relations
Services and Other ‐ ‐ 577,095 ‐ ‐‐‐ Open Spaces & Intergovernmental Relations Total: ‐ ‐ 577,095 ‐ ‐‐‐
Cash In Lieu Fund Total: ‐ ‐ 577,095 ‐ ‐‐‐
Arapahoe Law Enforcement Authority Fund
Sheriff's Office
Salaries and Wages 4,089,855 4,197,747 4,120,126 4,280,700 4,165,9923,866,7963,822,627 Employee Benefits 1,111,674 1,143,101 1,210,546 1,272,179 1,233,2561,003,4931,015,749 Supplies 334,427 320,447 294,142 306,313 297,022304,515243,868
Services and Other 526,019 335,797 568,918 332,024 395,149376,787364,105 Central Services 511,324 581,642 580,425 602,962 574,657529,391519,370 Transfers 3,950 15,850 2,750 2,750 6,966638,3221,651,831
Sheriff's Office Total: 6,577,248 6,594,584 6,776,907 6,796,929 6,673,0426,719,3047,617,551
Arapahoe Law Enforcement Authority Fund Total: 6,577,248 6,594,584 6,776,907 6,796,929 6,673,0426,719,3047,617,551
Arapahoe/Douglas Works! Fund
Community Resources
Salaries and Wages 3,524,052 3,889,048 4,122,986 4,014,016 4,311,7203,279,9444,635,859 Employee Benefits 938,019 1,042,815 1,350,356 1,180,702 1,405,470837,752972,595 Supplies 282,920 150,835 194,559 177,758 192,384336,420216,704
Services and Other 4,625,804 4,782,344 4,936,080 3,063,454 5,152,6414,753,6523,816,660 Community Programs 441,173 487,970 452,950 324,252 452,950284,654459,981 Central Services 27,778 156,568 789,740 107,173 845,95618,306211,536 Transfers ‐ ‐ 7,350 ‐ 5,200500‐
2015 Budget
365
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Arapahoe/Douglas Works! Fund
Community Resources
Community Resources Total: 9,839,746 10,509,580 11,854,021 8,867,355 12,366,3219,511,22710,313,335
Arapahoe/Douglas Works! Fund Total: 9,839,746 10,509,580 11,854,021 8,867,355 12,366,3219,511,22710,313,335
Road & Bridge Fund
Public Works & Development
Salaries and Wages 2,585,860 2,842,787 2,972,706 2,863,991 3,120,6712,867,2772,992,358 Employee Benefits 884,793 950,849 1,018,034 988,405 1,050,500900,171946,851 Supplies 2,038,246 2,006,452 2,812,774 2,580,074 2,225,7382,346,1722,113,767
Services and Other 6,968,438 5,509,967 8,111,366 6,220,157 6,450,7715,948,6666,597,441 Capital Outlay 22,147 10,089 ‐ ‐ ‐‐‐ Central Services 2,044,134 2,029,956 1,976,882 2,071,513 2,432,8261,981,2772,039,495 Transfers 40,000 240,513 486,909 486,909 548,106234,01243,552
Public Works & Development Total: 14,583,618 13,590,613 17,378,671 15,211,050 15,828,61214,277,57414,733,464
Road & Bridge Fund Total: 14,583,618 13,590,613 17,378,671 15,211,050 15,828,61214,277,57414,733,464
Conservation Trust Fund
Administrative Services
Services and Other ‐ 90,617 ‐ ‐ ‐‐‐ Capital Outlay ‐ ‐ 607,432 197,344 ‐‐‐ Transfers 381,366 573,071 585,948 585,948 559,900381,367381,367
Administrative Services Total: 381,366 663,688 1,193,380 783,292 559,900381,367381,367
Conservation Trust Fund Total: 381,366 663,688 1,193,380 783,292 559,900381,367381,367
Contingent & Emergency Reserve Fund
2015 Budget
366
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Contingent & Emergency Reserve Fund
Administrative Services
Services and Other 109,641 ‐ ‐ ‐ ‐‐‐ Administrative Services Total: 109,641 ‐ ‐ ‐ ‐‐‐
Contingent & Emergency Reserve Fund Total: 109,641 ‐ ‐ ‐ ‐‐‐
Communications Network Replacement Fund
Administrative Services
Supplies ‐ ‐ ‐ ‐ ‐‐336 Services and Other 52,361 39,067 375,332 37,757 83,15066,36750,622 Capital Outlay 113,275 11,700 ‐ ‐ ‐‐39,610 Transfers ‐ 150,000 ‐ ‐ ‐‐‐ Administrative Services Total: 165,636 200,767 375,332 37,757 83,15066,36790,568
Communications Network Replacement Fund Total: 165,636 200,767 375,332 37,757 83,15066,36790,568
Sheriff's Commissary Fund
Sheriff's Office
Salaries and Wages 252,804 291,928 329,843 306,533 343,396264,107235,249 Employee Benefits 74,959 70,060 87,055 93,894 100,29172,14162,917 Supplies 69,258 68,140 147,194 59,236 131,70068,49285,170
Services and Other 953,432 722,706 1,611,514 626,682 1,038,0741,090,9221,598,942 Capital Outlay 31,390 ‐ 4,460 ‐ ‐‐‐ Central Services ‐ 940 920 924 920‐‐ Transfers 450 400 575 575 70051,956205
Sheriff's Office Total: 1,382,294 1,154,175 2,181,561 1,087,844 1,615,0811,547,6171,982,483
2015 Budget
367
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Sheriff's Commissary Fund
Sheriff's Commissary Fund Total: 1,382,294 1,154,175 2,181,561 1,087,844 1,615,0811,547,6171,982,483
Community Development Fund
Community Resources
Salaries and Wages 149,039 153,370 195,945 162,358 223,620146,112186,502 Employee Benefits 34,575 36,248 57,917 46,803 71,27430,18544,898 Supplies 9,590 6,305 12,150 3,677 12,1508,3895,370
Services and Other 2,008,004 1,439,217 3,563,528 1,807,147 3,448,6642,947,6711,257,183 Community Programs 34,562 31,543 24,000 15,494 24,00027,87525,537 Central Services 16,222 13,152 12,421 11,532 13,04515,5238,950 Community Resources Total: 2,251,991 1,679,834 3,865,961 2,047,011 3,792,7533,175,7551,528,440
Community Development Fund Total: 2,251,991 1,679,834 3,865,961 2,047,011 3,792,7533,175,7551,528,440
Forfeited Property Fund
Sheriff's Office
Supplies ‐ 34,784 113,715 7,020 ‐9,576‐ Services and Other 4,530 228,432 528,955 39,179 ‐436,000‐ Capital Outlay ‐ ‐ ‐ ‐ ‐‐11,000 Transfers ‐ 71,026 ‐ ‐ ‐‐‐ Sheriff's Office Total: 4,530 334,242 642,670 46,199 ‐445,57611,000
Forfeited Property Fund Total: 4,530 334,242 642,670 46,199 ‐445,57611,000
Developmental Disability Fund
Administrative Services
Services and Other 7,219,960 7,290,505 7,455,175 7,454,370 7,454,3687,647,1217,742,902
2015 Budget
368
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Developmental Disability Fund
Administrative Services
Administrative Services Total: 7,219,960 7,290,505 7,455,175 7,454,370 7,454,3687,647,1217,742,902
Developmental Disability Fund Total: 7,219,960 7,290,505 7,455,175 7,454,370 7,454,3687,647,1217,742,902
Grant Fund
Community Resources
Salaries and Wages 1,828,768 1,679,696 2,148,618 1,629,153 2,278,8382,105,3462,201,221 Employee Benefits 617,541 595,971 827,171 628,665 855,832666,295695,065 Supplies 797,193 724,092 1,361,458 708,340 1,361,5171,056,0391,181,628
Services and Other 1,257,720 1,290,457 1,720,519 1,454,168 1,604,3573,115,0181,599,355 Community Programs 4,554,203 4,340,282 4,867,201 4,296,036 4,821,3164,696,6614,995,852 Capital Outlay ‐ ‐ ‐ ‐ ‐34,53239,045 Central Services 61,418 62,919 55,530 55,752 64,13564,88749,144 Transfers 1,360 ‐ 2,650 ‐ 1,400‐‐ Community Resources Total: 9,118,202 8,693,417 10,983,147 8,772,114 10,987,39511,738,77810,761,310
Facilities and Fleet Management
Services and Other ‐ ‐ ‐ ‐ ‐45,91313,183 Capital Outlay 321,776 ‐ ‐ ‐ ‐252,128‐ Facilities and Fleet Management Total: 321,776 ‐ ‐ ‐ ‐298,04113,183
Sheriff's Office
Salaries and Wages 354,471 399,539 900,924 358,135 162,131210,540183,852 Employee Benefits 43,880 33,079 39,843 30,380 27,94027,07911,931 Supplies 45,548 126,551 147,856 114,907 43,00022,55025,451
Services and Other 170,470 182,785 301,640 179,263 300,00085,12482,871 Capital Outlay 102,622 7,729 ‐ 25,707 ‐‐54,446
2015 Budget
369
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Grant Fund
Sheriff's Office
Transfers 10,376 103,084 ‐ ‐ ‐‐‐ Sheriff's Office Total: 727,368 852,767 1,390,263 708,392 533,071345,292358,551
Grant Fund Total: 10,167,346 9,546,184 12,373,410 9,480,506 11,520,46612,382,11111,133,044
Open Space Sales Tax Fund
Communication Services
Salaries and Wages 43,092 33,919 60,416 39,064 66,13164,89265,248 Employee Benefits 11,160 7,720 20,185 11,727 17,52215,11715,180 Supplies 156 1,230 1,650 938 1,6501,1701,101
Services and Other 5,206 2,659 6,700 4,453 6,7007,6346,452 Central Services 1,315 1,315 1,275 1,275 1,3501,9051,395 Transfers 100 125 ‐ ‐ ‐‐‐ Communication Services Total: 61,029 46,969 90,226 57,457 93,35390,71989,376
Finance
Salaries and Wages 24,534 20,895 26,976 27,462 22,41523,32723,700 Employee Benefits 6,739 5,865 9,329 4,313 4,1596,3886,298 Supplies ‐ ‐ 1,000 ‐ 1,000‐‐ Services and Other ‐ ‐ 10,500 ‐ 10,500‐20,210 Finance Total: 31,274 26,760 47,805 31,775 38,07429,71550,208
Open Spaces & Intergovernmental Relations
Salaries and Wages 497,060 501,994 667,492 592,652 726,582‐‐ Employee Benefits 126,111 128,045 205,606 177,233 212,238‐‐ Supplies 102,172 89,034 90,083 100,119 121,583‐‐ Services and Other 15,569,636 15,788,075 52,994,429 8,060,917 18,905,052‐‐
2015 Budget
370
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Open Space Sales Tax Fund
Open Spaces & Intergovernmental Relations
Capital Outlay 1,407,637 1,845 465,326 1,178,472 2,530,477‐‐ Central Services 52,912 75,554 235,559 112,462 212,041‐‐ Transfers 150 76,827 42,815 42,815 600‐‐ Open Spaces & Intergovernmental Relations Total: 17,755,678 16,661,374 54,701,310 10,264,669 22,708,573‐‐
Public Works & Development
Salaries and Wages ‐ ‐ ‐ ‐ ‐442,455438,634 Employee Benefits ‐ ‐ ‐ ‐ ‐94,74898,214 Supplies ‐ ‐ ‐ ‐ ‐85,38351,043 Services and Other ‐ ‐ ‐ ‐ ‐13,540,16912,191,560 Capital Outlay ‐ ‐ ‐ ‐ ‐515,4035,576,326 Central Services ‐ ‐ ‐ ‐ ‐75,75068,951 Transfers ‐ ‐ ‐ ‐ ‐43,315246 Public Works & Development Total: ‐ ‐ ‐ ‐ ‐14,797,22318,424,974
Open Space Sales Tax Fund Total: 17,847,981 16,735,103 54,839,341 10,353,902 22,840,00014,917,65718,564,558
Homeland Security Fund
Sheriff's Office
Salaries and Wages 430,610 331,682 1,055,815 283,679 356,571408,648414,263 Employee Benefits 45,558 66,349 85,282 70,808 99,77842,97147,443 Supplies 12,973 7,764 10,027 6,708 ‐60,021112,660
Services and Other 2,511,243 1,965,631 2,083,945 1,859,890 ‐3,035,5431,434,768 Central Services 380 ‐ ‐ ‐ ‐‐‐ Sheriff's Office Total: 3,000,765 2,371,427 3,235,069 2,221,084 456,3493,547,1832,009,134
Homeland Security Fund Total: 3,000,765 2,371,427 3,235,069 2,221,084 456,3493,547,1832,009,134
2015 Budget
371
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Building Maintenance Fund
Facilities and Fleet Management
Supplies 279,442 257,304 261,600 261,198 259,700318,098299,329
Services and Other 1,275,035 1,763,463 1,916,920 1,407,245 1,458,6891,360,4901,619,543 Capital Outlay ‐ 8,225 ‐ ‐ ‐167,057‐ Transfers ‐ ‐ ‐ ‐ ‐356,834284,037 Facilities and Fleet Management Total: 1,554,476 2,028,992 2,178,520 1,668,443 1,718,3892,202,4792,202,909
Building Maintenance Fund Total: 1,554,476 2,028,992 2,178,520 1,668,443 1,718,3892,202,4792,202,909
Arapahoe County Fair Fund
Community Resources
Supplies 13,717 12,349 10,800 11,900 10,80010,76310,044
Services and Other 12,406 11,958 14,800 12,936 14,80014,42113,997 Community Resources Total: 26,123 24,307 25,600 24,836 25,60025,18424,040
Open Spaces & Intergovernmental Relations
Supplies 19,703 13,410 9,146 15,284 12,350‐‐ Services and Other 254,515 247,748 381,434 367,409 347,050‐‐ Open Spaces & Intergovernmental Relations Total: 274,217 261,159 390,580 382,692 359,400‐‐
Public Works & Development
Supplies ‐ ‐ ‐ ‐ ‐18,28716,077 Services and Other ‐ ‐ ‐ ‐ ‐327,466293,851 Transfers ‐ ‐ ‐ ‐ ‐‐107,452 Public Works & Development Total: ‐ ‐ ‐ ‐ ‐345,753417,380
Arapahoe County Fair Fund Total: 300,340 285,465 416,180 407,528 385,000370,938441,421
2015 Budget
372
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Capital Expenditure Fund
Administrative Services
Services and Other ‐ ‐ 68,073 ‐ 67,969‐131,801 Capital Outlay 20,838 ‐ ‐ ‐ ‐70,0683,556,217 Transfers 4,000,000 4,000,000 3,083,334 3,083,334 1,250,0002,000,0002,100,000
Administrative Services Total: 4,020,838 4,000,000 3,151,407 3,083,334 1,317,9692,070,0685,788,018
Communication Services
Services and Other ‐ ‐ ‐ ‐ ‐1,770‐ Capital Outlay ‐ ‐ ‐ ‐ ‐‐65,386 Communication Services Total: ‐ ‐ ‐ ‐ ‐1,77065,386
Facilities and Fleet Management
Services and Other 5,174 1,000 ‐ 484,298 ‐146,807‐ Capital Outlay 1,968,749 10,628,438 24,018,663 5,824,625 2,176,99715,190,0623,583,427 Facilities and Fleet Management Total: 1,973,923 10,629,438 24,018,663 6,308,924 2,176,99715,336,8693,583,427
Finance
Services and Other 67,541 93,761 ‐ ‐ ‐66,47067,082 Finance Total: 67,541 93,761 ‐ ‐ ‐66,47067,082
Information Technology
Supplies ‐ 882 ‐ 139 ‐159‐ Services and Other 24,956 132,169 ‐ 38,798 ‐58,74412,713 Capital Outlay 1,114,379 3,207,134 5,222,306 634,539 300,000578,0711,574,484 Information Technology Total: 1,139,335 3,340,185 5,222,306 673,475 300,000636,9741,587,197
Public Works & Development
Services and Other ‐ ‐ ‐ ‐ ‐228450 Capital Outlay ‐ ‐ ‐ ‐ 395,185‐‐
2015 Budget
373
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Capital Expenditure Fund
Public Works & Development
Public Works & Development Total: ‐ ‐ ‐ ‐ 395,185228450
Sheriff's Office
Supplies ‐ ‐ ‐ ‐ ‐‐7,015 Services and Other 389 (425) ‐ 2,443,659 ‐‐(1,835) Capital Outlay 1,294,690 362,554 1,314,224 (1,591,481) 1,256,1923,434,9101,811,844 Sheriff's Office Total: 1,295,079 362,129 1,314,224 852,178 1,256,1923,434,9101,817,023
Capital Expenditure Fund Total: 8,496,715 18,425,513 33,706,600 10,917,911 5,446,34321,547,28812,908,584
Infrastructure Fund
Public Works & Development
Supplies ‐ ‐ 11,542 ‐ ‐‐‐ Services and Other 1,378,693 1,187,075 25,623,288 1,119,549 4,740,5175,923,5673,477,316 Capital Outlay 2,293,300 41,761 2,992,851 ‐ ‐2,671,4374,432,548 Central Services ‐ 227,148 ‐ ‐ ‐‐‐ Public Works & Development Total: 3,671,993 1,455,984 28,627,681 1,119,549 4,740,5178,595,0047,909,864
Infrastructure Fund Total: 3,671,993 1,455,984 28,627,681 1,119,549 4,740,5178,595,0047,909,864
Arapahoe County Recreation District Fund
Open Spaces & Intergovernmental Relations
Salaries and Wages 219,008 250,353 269,012 199,526 290,930‐‐ Employee Benefits 62,780 75,358 90,528 59,299 80,355‐‐ Supplies 85 111 13,500 8,559 4,000‐‐ Services and Other 507,347 537,874 673,099 755,422 555,828‐‐ Capital Outlay ‐ ‐ 120,000 43,726 525,000‐‐
2015 Budget
374
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Arapahoe County Recreation District Fund
Open Spaces & Intergovernmental Relations
Central Services 760 3,685 6,355 6,359 7,550‐‐ Transfers 225,970 226,220 226,420 226,420 226,270‐‐ Open Spaces & Intergovernmental Relations Total: 1,015,950 1,093,601 1,398,914 1,299,310 1,689,933‐‐
Public Works & Development
Salaries and Wages ‐ ‐ ‐ ‐ ‐90,018146,780 Employee Benefits 139 ‐ ‐ ‐ ‐23,62734,091 Supplies ‐ ‐ ‐ ‐ ‐‐(775) Services and Other 12,473 ‐ ‐ ‐ ‐595,521497,586 Central Services 4,369 ‐ ‐ ‐ ‐6,5936,593 Transfers ‐ ‐ ‐ ‐ ‐225,970344,930 Public Works & Development Total: 16,980 ‐ ‐ ‐ ‐941,7291,029,204
Arapahoe County Recreation District Fund Total: 1,032,931 1,093,601 1,398,914 1,299,310 1,689,933941,7291,029,204
Arapahoe County Water & Wastewater PID Fund
Administrative Services
Services and Other 70,232,227 8,928,750 9,076,601 9,072,327 9,165,4999,537,0398,576,683 Capital Outlay 1,440,463 2,095,039 14,498 14,498 ‐‐52,335,942 Administrative Services Total: 71,672,690 11,023,789 9,091,099 9,086,825 9,165,4999,537,03960,912,625
Arapahoe County Water & Wastewater PID Fund Total: 71,672,690 11,023,789 9,091,099 9,086,825 9,165,4999,537,03960,912,625
Lease Purchase Agreements Fund
Administrative Services
Services and Other 2,013,676 2,203,582 4,936,636 4,936,636 2,148,2259,239,4082,216,697 Transfers ‐ ‐ ‐ ‐ ‐9,600,000‐
2015 Budget
375
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Lease Purchase Agreements Fund
Administrative Services
Administrative Services Total: 2,013,676 2,203,582 4,936,636 4,936,636 2,148,22518,839,4082,216,697
Lease Purchase Agreements Fund Total: 2,013,676 2,203,582 4,936,636 4,936,636 2,148,22518,839,4082,216,697
Building Finance Corporation Fund
Administrative Services
Services and Other 6,274,207 6,258,435 6,282,600 6,276,770 6,263,2256,267,6396,497,043 Transfers ‐ ‐ ‐ ‐ ‐‐218,700 Administrative Services Total: 6,274,207 6,258,435 6,282,600 6,276,770 6,263,2256,267,6396,715,743
Building Finance Corporation Fund Total: 6,274,207 6,258,435 6,282,600 6,276,770 6,263,2256,267,6396,715,743
Central Services Fund
Administrative Services
Supplies 1,277,177 1,420,592 1,360,000 1,465,504 1,360,0001,300,9131,046,718
Capital Outlay ‐ ‐ (10,000) ‐ ‐43,06039,940 Administrative Services Total: 1,277,177 1,420,592 1,350,000 1,465,504 1,360,0001,343,9731,086,658
Assessor's Office
Capital Outlay ‐ 6,952 8,500 ‐ 13,6006,77612,258 Assessor's Office Total: ‐ 6,952 8,500 ‐ 13,6006,77612,258
Clerk & Recorder's Office
Capital Outlay 18,459 53,000 3,897,206 384,395 58,371‐13,052 Transfers 1,000,000 ‐ 27,000 27,000 ‐‐‐ Clerk & Recorder's Office Total: 1,018,459 53,000 3,924,206 411,395 58,371‐13,052
Communication Services
2015 Budget
376
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Central Services Fund
Communication Services
Capital Outlay ‐ ‐ ‐ ‐ ‐11,64122,220 Communication Services Total: ‐ ‐ ‐ ‐ ‐11,64122,220
Coroner's Office
Capital Outlay 31,000 ‐ ‐ ‐ 42,93626,334‐ Coroner's Office Total: 31,000 ‐ ‐ ‐ 42,93626,334‐
Facilities and Fleet Management
Capital Outlay ‐ 141,138 131,378 176,975 61,50027,44962,572 Facilities and Fleet Management Total: ‐ 141,138 131,378 176,975 61,50027,44962,572
Finance
Capital Outlay ‐ ‐ ‐ ‐ ‐15,183‐ Finance Total: ‐ ‐ ‐ ‐ ‐15,183‐
Information Technology
Services and Other 75,797 ‐ ‐ ‐ ‐‐‐ Capital Outlay 1,135,408 292,672 1,711,003 179,364 655,680542,541413,242 Transfers 115,931 ‐ 242,500 242,500 ‐‐‐ Information Technology Total: 1,327,136 292,672 1,953,503 421,864 655,680542,541413,242
Open Spaces & Intergovernmental Relations
Capital Outlay ‐ 71,881 212,857 200,683 ‐‐‐ Open Spaces & Intergovernmental Relations Total: ‐ 71,881 212,857 200,683 ‐‐‐
Public Works & Development
Capital Outlay 1,277,936 1,415,859 2,212,950 1,632,000 1,619,3842,068,192579,322 Transfers ‐ ‐ ‐ ‐ ‐‐10,315
2015 Budget
377
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Central Services Fund
Public Works & Development
Public Works & Development Total: 1,277,936 1,415,859 2,212,950 1,632,000 1,619,3842,068,192589,637
Sheriff's Office
Supplies ‐ 665 ‐ ‐ ‐‐‐ Services and Other ‐ ‐ 167 ‐ ‐‐81 Capital Outlay 1,481,182 1,725,300 2,016,322 1,647,942 2,057,3971,167,7111,085,802 Transfers ‐ ‐ 333,922 333,922 ‐‐10,000 Sheriff's Office Total: 1,481,182 1,725,965 2,350,411 1,981,864 2,057,3971,167,7111,095,883
Treasurer's Office
Capital Outlay 5,000 25,918 ‐ ‐ ‐31,084‐ Treasurer's Office Total: 5,000 25,918 ‐ ‐ ‐31,084‐
Central Services Fund Total: 6,417,889 5,153,979 12,143,805 6,290,285 5,868,8685,240,8843,295,523
Self Insurance Liability Fund
County Attorney
Supplies 2,305 868 5,750 1,484 5,7506,4394,824
Services and Other 838,413 756,334 1,008,094 1,076,474 1,045,500870,158578,706 Transfers ‐ 24,016 10,139 10,139 ‐41,323‐ County Attorney Total: 840,718 781,217 1,023,983 1,088,096 1,051,250917,920583,531
Self Insurance Liability Fund Total: 840,718 781,217 1,023,983 1,088,096 1,051,250917,920583,531
Employee Flex Benefit Plan Fund
Human Resources
Services and Other 956,351 819,558 1,028,000 802,605 918,900883,057998,323
2015 Budget
378
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
HISTORICAL EXPENDITURE SUMMARY
Arapahoe County Appendix 7 ‐ Historical Summaries
Actual
2012
Actual
2013
Estimate
2014
Fund/Office/Department/Category Amended
2014
Adopted
2015
Actual
2011
Actual
2010
Employee Flex Benefit Plan Fund
Human Resources
Human Resources Total: 956,351 819,558 1,028,000 802,605 918,900883,057998,323
Employee Flex Benefit Plan Fund Total: 956,351 819,558 1,028,000 802,605 918,900883,057998,323
Worker's Compensation Fund
County Attorney
Supplies 67,993 55,348 93,000 77,321 118,00086,736101,213
Services and Other 1,310,843 943,840 1,434,313 878,384 1,400,0001,197,4191,269,364 County Attorney Total: 1,378,836 999,187 1,527,313 955,705 1,518,0001,284,1551,370,577
Worker's Compensation Fund Total: 1,378,836 999,187 1,527,313 955,705 1,518,0001,284,1551,370,577
Self Insurance Dental Fund
Human Resources
Employee Benefits ‐ ‐ ‐ ‐ ‐‐83,010 Services and Other 1,455,923 1,437,579 1,934,687 1,440,494 1,875,2001,480,1551,372,678 Human Resources Total: 1,455,923 1,437,579 1,934,687 1,440,494 1,875,2001,480,1551,455,688
Self Insurance Dental Fund Total: 1,455,923 1,437,579 1,934,687 1,440,494 1,875,2001,480,1551,455,688
2015 Budget
379
*Please Note: There are some funds and departments that are displayed in this report but not in other reports in previous sections of this document as they are no longer active for budgeting purposes. These funds and departments are listed here for historcial reference only.
Arapahoe County Appendix 8 – Glossary of Terms
2015 Budget 380
GLOSSARY OF TERMS
Abatements – A refund of previously paid property taxes due to over‐valuation of property. Accrual Basis – The basis of accounting under which revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, not withstanding that the receipt of revenue or the payment of the expense may take place in whole or in part, in another accounting period. Administrative Fees – An umbrella term for all fees and charges assessed by County operations for services provided. Fees and charges are reviewed each year by the departments. Revisions may be recommended based on County Commissioner guidance, cost of services and other factors. Adopted Budget – Budget amounts as originally approved by the Board of County Commissioners at the beginning of the year and also to the budget document which consolidates all beginning‐of‐the‐year operating appropriations and new capital project appropriations. Agency – A department or principal office of the County Government or a governmental unit outside County Government receiving County funding (e.g. mental health agencies, Arapahoe House, Comitis, etc.). Aid to Agencies – Agencies the County provides contributions to for health, social and detoxification programs. Amended Budget – Budget which includes changes to the Adopted Budget that are approved by the Board of County Commissioners and transfers within the authority of management. It is also referred to as the Revised Budget. Appropriation Resolution – A resolution passed by the Board of County Commissioners that authorizes an appropriation of funds. Arapahoe Law Enforcement Authority (ALEA) – The ALEA is a separate legal government agency that is governed by the Board of County Commissioners, which funds the Patrol Division of the Sheriff's Office. The Boundaries of the Arapahoe Law Enforcement Authority are contiguous to the unincorporated area of the County. Assigned Fund Balance – The portion of fund balance set aside for planned or intended purposes. The intended use may be expressed by the Board of County Commissioners or other individuals authorized to assign funds to be used for a specific purpose. Assigned fund balances in special revenue funds will also include any remaining fund balance that is not restricted or committed. This classification is necessary to indicate that those funds are, at a minimum
intended to be used for the purpose of that particular fund. Assessment Rate – The rate established by the State Legislature, based on a State Constitutional Provision, which, when applied to the actual value of real and personal property, determines the assessed value of property. Residential assessment rates change every re‐appraisal (odd) year to keep the residential property taxes generated statewide to 45% of all property taxes. The current residential assessment rate is set at 7.96%. All other properties (vacant land, commercial, agriculture, etc.) have a fixed 29% assessment rate. Assessed Valuation – Total taxable value of all real and personal property in the County which is used as a basis for levying taxes. Tax‐exempt property is excluded from the assessable base. Audit – The examination of documents, records, reports, systems of internal control, accounting and financial procedures, and other evidence. Authorized Position – A position (job) authorized by the Board of County Commissioners as part of the annual adopted budget. Balanced Budget – A balanced budget according to State budget law is defined as one where expenditures are not in excess of available revenues plus beginning fund balances. A structurally balanced budget is one in which current ongoing expenditures do not exceed current ongoing revenues. Base Year – Consists of 18 months of appraisal data used to determine assessed valuation, as defined by Colorado Statutes. The base year changes every two years. For property taxes collected in 2010 and 2011, the base year was the 18 months ending June 30, 2008. For property taxes collected in 2012 and 2013, the base year will be the 18 months ending June 30, 2010. Baseline Budget – A department’s base or target budget amount set by the Board of County Commissioners at the initiation of the budget development process. While the total amount of all requirements may exceed the amount available in the target budget, the most critical requirements must be included within the target amount. Board of County Commissioners (BOCC) – Governing body of Arapahoe County which includes five Commissioners elected by district. Bond – A financial instrument issued by a government promising to return a previously determined interest rate at a specified date or dates in the future, and the amount of money (principal) borrowed.
Arapahoe County Appendix 8 – Glossary of Terms
2015 Budget 381
Budget – The financial plan for the operation of a program or organization for the year or for the completion of a project. The process of developing a budget can be defined as the allocation of scarce resources amongst competing needs. Budget Preparation Manual – The set of instructions and forms sent by the Budget Division to departments, offices, and agencies of the County used to prepare their operating budget requests for the upcoming year. Budget Transfer – A transfer of funds from one program to another. Funds cannot be transferred between departments or between funds without the Board of County Commissioner’s approval. Capital Budget ‐ The budget for capital outlay in the Capital Expenditure Fund and other Capital Project Funds including the Infrastructure Fund and the Arapahoe County Recreation District Fund. Capital Expenditure Fund (CEF) – The fund established to account for Arapahoe County capital projects. Capital Improvements Program (CIP) – The annual capital budgeting process that develops a multi‐year capital budget. The Capital Improvement Program is developed by a committee, appointed by the Board of County Commissioners known as the CIP Team. The CIP Team develops a recommendation to the Board of County Commissioners that includes a spending proposal, a financing plan and a time schedule. Capital Outlay – Use of funds for the purchase of capital assets. Capital Projects – Major, non‐recurring projects that have a purpose of acquiring or building assets such as buildings, facilities and roadways with a cost of $50,000 or more. In Arapahoe County, equipment, computer equipment, computer software, vehicles and furniture is not included as a capital project, as this type of asset is purchased through the Central Service Fund. Capital Project Funds – Funds that are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. Cash‐In‐Lieu – Monies donated by new developments as an alternative to allocating prescribed amounts of open space or providing certain improvements. Cash‐In‐Lieu Fund – A special revenue fund established to record and budget cash in‐lieu transactions. Central Service Fund – The fund established to account for fixed assets. The Central Service Fund is a revolving fund that owns the fixed assets purchased for the County. Assets purchased through the Central
Service Fund are leased to the department that uses the asset. The lease payments are made through inter‐ governmental rent charges, and are based on a scheduled estimated life of the asset. Colorado Benefit Management System (CBMS) – The system that Human Services uses to input applicant information for those people who have applied for benefits. Committed Fund Balance – The portion of fund balance constrained for specific purposes according to limitations imposed by the County’s highest level of decision making authority, the Board of County Commissioners (BOCC), prior to the end of the current fiscal year. The constraint may be removed or changed only through formal action of the BOCC. Consolidated Omnibus Budget Reconciliation Act (COBRA) – Federal law that gives workers and their families who lose their health benefits the right to choose to continue group health benefits provided by their group health plan for limited periods of time under certain circumstances such as voluntary or involuntary job loss, reduction in the hours worked, transition between jobs, death, divorce, and other life events. Conservation Trust – State of Colorado lottery funds remitted to the County for parks and recreation use. Contingency – A possible future event or condition arising from causes unknown or at present indeterminable. Debt Service – The annual payment of principal and interest on the County's debt obligations. Debt Service Fund – A fund established to accumulate resources to pay the principal, and interest of long‐term debt or lease obligations. Department – The basic organizational unit of government that is functionally unique in its delivery of services. Depreciation – The allocation of the cost of property, plant and equipment over their estimated useful life, in the accounting period in which these assets are used. Effectiveness Indicator – Units of work accomplished (output) evaluated against a specific objective or standard. These indicators should measure the actual level of service against previously identified objectives, such as responsiveness, customer satisfaction, problem reduction and percentage of standard realized. Example: the number of burglary arrests which "survive preliminary hearings". These indicators may be affected by outside factors, e.g., economic conditions or the crime rate. Efficiency Indicators – Units of work accomplished (output) against units of resource (input). The desired
Arapahoe County Appendix 8 – Glossary of Terms
2015 Budget 382
resources measure is work year or work hours, e.g., work hours per dog vaccination or percentage completed. Costs per unit of output may also be shown, in addition to hours or years per unit. Emergency Supplemental Appropriation –The governing body of a local government may authorize the expenditure of funds in excess of the budget. An emergency is defined as: a) Act of God; b) Public Enemy; and c) Something "which could not have been reasonably foreseen at the time of the adoption of the budget". Encumbrance – An amount of money committed and set aside, but not yet expended, for the purchase of a specific good or service. Enterprise – Defined by the Taxpayer’s Bill of Rights (TABOR Amendment) as “a government‐owned business authorized to issue its own revenue bonds and receiving under 10% of annual revenues in grants from all Colorado state and local governments combined.” An Enterprise is exempt from certain requirements of the TABOR Amendment. Enterprise Fund – A fund established to finance and account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self‐supporting by user charges. Expenditure – An actual payment made by County warrant (check), wire transfer or by inter‐fund transfer for internal County bills. Expenses – Charges incurred, whether paid or unpaid, for operation, maintenance, interest and other charges which benefit the current fiscal period. Fees – A general term used for any charge levied by government associated with providing a service, permitting an activity, or imposing a fine or penalty. Major types of fees include liquor licenses, user charges, building permits, and vehicle registrations. Fiscal Policy – The County Government's policies with respect to taxes, spending and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed‐upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year Spending – Defined by the Taxpayer’s Bill of Rights (TABOR Amendment) as all district expenditures and reserve increases except, as to both, those for refunds made in the current or next fiscal year of those from gifts, federal funds, collections for another government, pension contributions by employees, and pension fund earnings, reserve transfers or expenditures, damage awards, or property sales.
Fixed Asset – Equipment, Computer Equipment, Computer Software, Vehicles and Furniture with a unit cost of $5,000 or more. Does not include capital projects. Fixed assets are purchased, depreciated and recorded in the Central Service Fund. Fringe Benefits – These include social security, retirement, group health, dental, life and disability insurance. Full‐Time Equivalent Value (FTE) – The FTE value is based on the number of hours per week an employee works. Generally an employee who works 40 hours per week is considered as one (1) FTE. Fund – An independent fiscal and accounting entity with a self‐balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities. Funds are segregated to their intended purpose and are used to aid management in demonstrating compliance with finance‐related legal and contractual provisions. Fund Balance – Fund balance is the excess of assets over liabilities. Fund balance is accumulated when revenues exceed expenditures and is decreased when revenues are less than expenditures. Funds Available For Appropriation – Funds that are available for appropriation and expenditure by designated County departments. GAAFR (Governmental Accounting, Auditing, and Financial Reporting) – The "blue book" published by the Government Finance Officers Association to provide detailed guidance for the application of accounting principles for governments. GAAP (Generally Accepted Accounting Principles) – Standards for financial accounting and reporting. GASB (Governmental Accounting Standards Board) – The authoritative accounting and financial reporting standard‐setting body for governmental entities. Gallagher Amendment – The Gallagher Amendment to the State Constitution requires the state to adjust the residential assessment rate every two years based on a formula that maintains a statewide equalization of taxes. The amendment requires that non‐residential property taxes be 55% of the statewide total and that residential property taxes be 45% of the statewide total. To accomplish this equalization, the assessment rate for non‐residential property is fixed at 29% of the actual property value and the residential assessment rate be adjusted to make the 55%/45% ratio work. General Fund – A fund used to account for all transactions of a governmental unit, which are not required to be accounted for in another fund. The General Fund is used to account for the ordinary
Arapahoe County Appendix 8 – Glossary of Terms
2015 Budget 383
operations of a governmental unit which are financed from taxes and other general revenues. General Improvement District (GID) – Prior to certain amendments to the law in 1999, the County Public Improvement District law was used to create General Improvement Districts. The process was similar to the Public Improvement District process. The GID was a taxing unit created for the purpose of installing and maintaining certain public improvements that were identified in the statute. General Obligation Bond – A bond issued upon direction of the Board of County Commissioners and requiring approval in a County election. The County’s general obligation bonds have a maturity of no more than 15 years. The bonds are repaid from property tax revenues of the County. Goal – A long‐range desirable development attained by time‐phased objectives designed to implement a strategy. Geographical Information System (GIS) – A computerized data base of all land attributes within the County. The “base map” contains the least amount of common data which is supplemented by attribute overlays. Governmental Funds – Funds used to account for sources and uses of spendable revenues and resources that are converted to cash or expended within one year. Government funds include the General Fund, special revenue funds, capital project funds, and debt service funds. Grant – A contribution of assets (usually cash) by one government unit or other organization to another. The contribution is usually made to aid in the support of a specific function (for example, education), but can be for general purposes. Highway User Tax Fund (HUTF) – Revenue that is derived from the state gasoline tax, and restricted for Road and Bridge activities. The State of Colorado allocates HUTF revenue to various local governments, (including county’s) based on a formula established by law. Inflation – As defined by TABOR, it is the percentage change in the United States Bureau of Labor Statistics Consumer Price Index for Denver/Boulder all items, all urban consumers, or its successor index. Intergovernmental Revenues – Revenue from other governments primarily Federal and State grants, but also payments from other local governments. Internal Service Funds – Funds that account for goods or services provided to other County departments or agencies with the intention of recovering the full cost of the service.
Juvenile Accountability Incentive (JAIB) Block Grant – This money is allocated from the federal government, managed by the Division of Criminal Justice and provided to local municipalities and counties. Provide funding to enable juvenile courts, law enforcement, human services and probation offices to be more effective and efficient in holding juvenile offenders accountable and reducing repeated offenses. Establish and maintain interagency information‐sharing programs that enable the juvenile and criminal justice system, schools and social services agencies to make more informed decisions regarding the early identification, control, supervision, and treatment of juveniles who repeatedly commit serious delinquent or criminal acts. Lease Purchase Agreements – Contractual agreements which are termed “leases” but which in substance amount to purchase contracts for equipment, land or buildings. Legal Debt Margin – The County can have outstanding general obligation debt equal to no more than 1.5% of the County’s total assessed valuation. Level of Service – Used to define the existing or current services, programs and facilities provided by government for its citizens. Level of service in any given activity may be increased, decreased or remain the same, depending upon needs, alternatives and available resources. To continue a given level of service into future years assumes that objectives, type and quality will remain unchanged. For example, as the number increases, it is necessary either to increase resources or to improve productivity in order to maintain the same level of service. Line Item Budget – A traditional approach to budgeting which categorizes expenditures and revenues in detail itemized by object for items such as salaries, supplies and services. Local Improvement District (LID) – A geographic boundary of the County created by the Board of County Commissioners within which local improvements are made or proposed. The purpose of the district is the construction, installation or acquisition of any public improvement authorized by law. Mandated Services – Services that the state or federal governments require the County to perform for which no revenue or partial revenue is provided to the County. Mill Levy (Tax Rate) – Rate applied to assessed valuation to determine property taxes. A mill is 1/10th of a penny or $1.00 of tax for each $1,000 of assessed valuation. Modified Accrual Basis – The basis of accounting under which expenditures other than accrued interest on general long‐term debt are recorded at the time
Arapahoe County Appendix 8 – Glossary of Terms
2015 Budget 384
liabilities are incurred and revenues are recorded when received in cash, except for material and/or available revenues which should be accrued to reflect properly the taxes levied and the revenues earned. Net Budget – The net budget eliminates double‐counting in the budget, such as fund transfers, and thus represents the true level of programmed spending in the budget. Objective – An objective is a clearly described target for achievement within a specified time and represents an interim step or measured progress toward a goal. There are three types of goals: regular or routine, problem solving and innovative or improvement objectives. Operating Budget – A comprehensive plan, expressed in financial terms, by which an operating program is funded for a single fiscal year. It includes estimates of a) the services, activities and sub‐activities comprising the County's operation; b) the resultant expenditure requirements; and c) the resources available for their support. Operating Expense – Those costs other than expenses for salaries, wages and fixed assets which are necessary to support the primary services of the organization. For example, telephone charges, printing, motor pool charges, and office supplies are operating expenses. Other Entities – Funds that the Arapahoe County Board of County Commissioners is either the Board of Directors or appoints the Board of Directors. Output Indicator – Unit of work accomplished without reference to the resources required to do the work, e.g., number of permits issued, number of animal licenses issued or number of arrests made. Output indicators do not reflect the effectiveness or efficiency of the work performed. Performance Measure – Specific information which, alone or in combination with other data, permits the systematic assessment of how well services are being delivered. Efficiency and effectiveness indicators are performance measures. Productivity Improvement – Either getting greater quantity and/or better quality service for the same or lower level of resources, or getting the same quantity or quality of service for fewer resources. Program Budget – The goals, objectives, significant changes, and expenditures of a program. They are presented in the document by department, with a department summary preceding all programs. Program – The organizational level at which funds are budgeted. In many departments, the program is the lowest organizational level.
Property Tax – Taxes levied on all real and personal property according to the property’s assessed valuation and tax rate, in compliance with state and local statutes. Proposed Budget – The recommended County budget submitted by the Budget Division of the Finance Department to the Board of County Commissioners by October 15th of each fiscal year. Proprietary Fund – A fund to account for business type activities. The two types of proprietary funds are internal service funds and enterprise funds. Public Improvement District (PID) – A taxing unit created by the County for the purpose of constructing, installing, acquiring, operating or maintaining any public improvement or for the purpose of providing any service so long as the County is authorized to perform such service. The PID is initiated by a petition which identifies the name of the proposed district and a general description of the boundaries. The Board of County Commissioners, as the governing body of the County, is the ex officio Board of Directors of the district. Purchase Order – A document which authorizes the delivery of specified merchandise or the rendering of certain services and the making of a charge for them. Resolution – A special or temporary order of a legislative body requiring less legal formality than an ordinance or statute. Restricted Fund Balance – The portion of fund balance constrained to being used for a specific purpose by external parties (such as grantors or bondholders), constitutional provisions or enabling legislation. Revenue – Income received by the County Government in support of the government's program of services to the community. It includes such items as property taxes, fees, user charges, grants and fines. Revenue Bond – A bond secured by the pledge of specific revenues issued to finance a capital improvement. Special Revenue Funds – Funds established to account for revenues received by the County that are required by law, contract, or County policy to be spent for a particular purpose. Statutory Property Tax Revenue Limit ‐ The statutes prohibit the levying of a greater amount of property tax revenue than was levied in the preceding year plus 5.5%. Property tax revenue levied for certain expenditures, namely: a) bonds and interest; b) new construction; c) contractual obligations approved at election; and d) special legislation for capital projects are exempt from this limit.
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2015 Budget 385
Supplemental Appropriation – An appropriation by the County Commissioners when there is a need to transfer budgeted and appropriated monies from one or more spending agencies in a fund to one or more spending agencies in another fund, or to transfer budgeted and appropriated monies between spending agencies within a fund, or if, during the fiscal year, the governing body or any spending agency of such local government received unanticipated revenue or revenues not assured at the time of the adoption of the budget. TABOR (Taxpayer’s Bill of Rights) – An amendment to the Colorado Constitution approved by the voters in November 1992. The Taxpayer’s Bill of Rights has been incorporated in the State Constitution as Section 20 of Article X. The amendment limits growth in both state and local government revenue and expenditures, makes provision for annual elections, and requires voter approval for tax increases. TABOR Reserve – Term applied to a restriction which is required by the TABOR Amendment. Starting in 1995 this reserve is 3% of "Fiscal Year Spending" excluding bonded debt service. This reserve is for use in declared emergencies only. Temporary Assistance for Needy Families (TANF) – A federal program administered by county governments. This program provides cash assistance to families that qualify for assistance based on standards set by Federal guidelines. Transfers – The transfer of dollars from one fund to another. Treated for budget purposes as revenue in the receiving fund and as an expenditure from the originating fund. A transfer from a department to another department in the same fund or a program to another program in the same fund simply moves the appropriation, and does not require a revenue or expenditure to be recorded. Trust Fund – A fund used to account for assets received and held by a government acting in the capacity of trustee, or custodian. An example is the County Pension Fund. Unassigned Fund Balance – The residual portion of fund balance that does not meet any of the criteria for Restricted, Committed, or Assigned Fund Balance. The County Unencumbered Balance – The year‐end balance of a fund less outstanding encumbrances. The unencumbered balance at year‐end in a fund together with the estimated revenues for the upcoming year determines the maximum amount available for appropriation in the next year's budget. Unincorporated County – Those portions of the County that are not part of a city or town.
User Charges – The amount the government receives for the provision of services and commodities, or the performance of specific services benefiting the person charged. Citizens only pay user charges when a specific service is received. Victims Assistance Law Enforcement (VALE) – A grant program administered by the District Attorney’s office utilizing Federal funds and surcharges collected by criminal fines. Workload Indicator – A unit of work to be done, e.g., number of permit applications processed, the number of street sweeping services or the number of arrests.
Arapahoe County Appendix 9 – Classification of Accounts
2015 Budget 386
CLASSIFICATION OF ACCOUNTS
Arapahoe County has established a classification of accounts which groups accounts according to the following categories: Revenues 41000 Taxes – This is the basic classification of revenues received from taxes. The largest dollar
amount relates to property taxes. 42000 Licenses and Permits – This classification includes revenues received by the sale of licenses or
permits, such as liquor licenses and fence permits. 43000 Intergovernmental and Grant Revenue – This category includes grants received from other
outside entities. The primary sources of grant money are the Federal government and the State government, but can also include revenue from local entities.
44000 Charges for Services – This is a classification of revenues received for fees or services Arapahoe
County has provided. Some examples of this classification are: Tax Collection fees, Zoning fees or VIN verification.
45000 Fines & Forfeits – This is a classification of revenues received such as DUI fines or animal control
fines. 46000 Investment Earnings & Contributions – This is the account category which records all interest
earned, such as interest earned on bank accounts and certificates of deposit, as well as contributions such as developer contributions.
47000 Interfund Revenues – This classification includes all cost allocations between departments and
funds in Arapahoe County. 48000 Transfers In – This category of accounts records all transfers received in one Arapahoe County
fund from another Arapahoe County fund. 49000 Other Financing Sources and Miscellaneous – This category includes miscellaneous revenues
which do not fit in any other revenue category, such as sale of assets and refund of expenditures.
Expenditures 51000 Salaries – This is a classification of expenditure for services rendered by officers and employees,
including permanent salaries, overtime, temporary help, part‐time salaries, longevity pay, etc. 52000 Employee Benefits – This classification includes health, life, accidental disability insurance,
payroll taxes, workers’ compensation, unemployment insurance, retirement benefits and deferred compensation paid by Arapahoe County on behalf of its employees.
Arapahoe County Appendix 9 – Classification of Accounts
2015 Budget 387
53000 Supplies – This is a classification of expenditures for articles and commodities which are purchased for consumption such as office supplies, gas and oil or cleaning supplies.
54000 Services and Other – This is a classification for services which are required by the governmental
unit in the administration of its assigned functions. Included are items such as insurance premiums, utilities, mileage, auditors, maintenance and repair, contract labor, and professional services.
55000 Community Programs – This is a classification which includes a variety of social services and
community services programs. Such programs include: Residential Treatment, Foster Care, Day Care, General Assistance, and other programs.
56000 Capital Outlay – This is a classification of expenditures for fixed assets such as equipment,
furniture, vehicles, computer hardware, and voting machines which have a value of $5,000 or more, or for land or construction of buildings.
57000 Central Services – This is a classification of charges for services performed by one department,
which allocates its costs to other using departments. 58000 Transfers Out – This category is the expenditure of all amounts transferred from one Arapahoe
County fund to another Arapahoe County fund. 59000 Projects and Miscellaneous (Extraordinary/Special) – This category records expenditures by
project and also includes miscellaneous expenditures.
- Arapahoe County 2015 Budget
- 2015 Acknowledgements
- Distinguished Budget Award
- Special Recognition
- 2015 Board of County Commissioners & Elected Officials
- Organizational Chart
- Quick Reference Guide
- Reader's Guide
- Table of Contents
- Budget Message
- Attachment A
- Attachment B
- Attachment C
- Attachment D
- Attachment E
- Attachment F
- Attachment G
- Attachment H
- Attachment I
- Attachment J
- Attachment K
- Attachment L
- Profile of Arapahoe County
- Operating Budget
- Fund Revenue and Expenditures
- Funds Availability Projections
- Staffing
- Elected Office/Department Budgets
- Administrative Services
- Aid to Agencies
- Assessor's Office
- Board of County Commissioners
- Board of County Commissioners Administration
- Clerk & Recorder's Office
- Communication Services
- Community Resources
- Coroner's Office
- County Attorney
- District Attorney
- Facilities and Fleet Management
- Finance
- Human Resources
- Human Services
- Information Technology
- Office of Performance Management
- Open Spaces & Intergovernmental Relations
- Public Works & Development
- Sheriff's Office
- Treasurer's Office
- Tri-County Health
- Capital Improvement Program
- Capital Expenditure Summary
- Debt Service Summary
- Debt and Lease Obligations
- Debt and Capital Lease Obligations
- Debt and Lease Schedules
- Appendices
- Appendix 1 - Expenditure Detail
- Appendix 2 - Staffing Detail
- Appendix 3 - Budget Package Detail
- Appendix 4 - Transfers
- Appendix 5 - Aid to Agencies and Economic Development
- Appendix 6 - Multi-County Allocation Formulas
- Appendix 7 - Historical Revenue and Expenditure Summaries
- Appendix 8 - Glossary of Terms
- Appendix 9 - Classification of Accounts
