Budget Message

To: Board of County Commissioners

From: Robert M. Keister, Budget Officer

Date: December 16,1998

Subject: 1999 Adopted Budget Message

Contained within this Budget Message, you will find listed the important features in the Adopted Budget for Larimer County for fiscal year 1999. This Adopted Budget was prepared under the direction of the Board of County Commissioners and the County Manager utilizing guidelines specified by the Board.

The Adopted 1999 County Government Budget is $ 174,654,561, representing less than a 1% increase in the budget for regular County Services.

Most of the increase over the final estimated 1998 budget can be attributed to the voter approved temporary facilities and open space sales and use tax programs.

1998 Final Estimated

1999 Adopted Budget

Change

Pct Change

Temporary Voter Approved Programs

Voter Approved Open Space Program

6,801,769

7,341,709

539,940

7.9%

Voter Approved Facilities Construction, Financing and Operations

29,204,954

43,006,202

13,801,248

47.3%

Sub-total

36,006,723

50,347,911

14,341,188

39.8%

Ongoing County Services Budget

124,085,957

124,306,650

220,693

0.2%

Total Budget

$ 160,092,680

$ 174,654,561

$ 14,561,881

9.1%

 

Included in the County Government budget, there is budgeted $ 1,959,000 for General Improvement Districts, Pest District and other Non-County entities which will be presented separately from County Government.

Policy Direction for Preparing the Budget

Overall Emphasis of the 1999 Adopted Budget - The Adopted budget for 1999 was prepared with the following policy direction:

  1. The 1999 Adopted Budget must address strategic initiatives identified by the recently adopted Larimer County Strategic Plan:
  • To partner with County departments, other levels of government, agencies, the private sector, and our customers to ensure effective and efficient delivery of County services to our community.
  • To encourage, reward, and recognize employees for hard work, creativity, and innovation in their jobs of delivering quality services.
  • To ensure that ongoing training and staff development are integral parts of the County’s overall mission.
  • To ensure ample facilities for the current and future provision of county government services to our customers.
  • To improve the efficiency and effectiveness of internal and external communications.
  • To maximize the benefits of technology for improved communications and information accessibility/exchange between citizens, staff, and County government services.
  • To allocate resources for essential services that are responsive to the changing needs of Larimer County and its citizens.
  1. The 1999 Adopted Budget must include competitive compensation (pay) levels at Larimer County. The budget should use the "Longmont Study" as the major basis of compensation comparison and set pay levels to the 50th percentile for all County positions. The purpose of this commitment is to better attract, retain and motivate the workforce.
  2. The 1999 Adopted Budget must place a priority on continuing existing programs that have been determined to be effective and efficient.
  3. The Adopted budget must maintain reasonable levels of reserves for working capital and identify all funds held for future purposes.
  4. The budget must be prepared and adopted using the modified accrual method of accounting.
  5. Normal replacement is to be addressed separately from service level proposals and must be based on a departmental multi-year replacement plan using standardized replacement criteria. All departmental replacement plans will be submitted with the budget. These plans will be combined into a Countywide Replacement Plan.
  6. The 1999 Adopted Budget must be fiscally sound, keeping services in-line with resources. Continuation budgets shall be prepared utilizing the following guidelines:
  • All offices, programs and departments shall prepare "continuation" budget requests that include no increase in currently approved staffing and no increase in operating budgets except for contractual agreements.
  • The "continuation" budgets will be prepared with a wage market adjustment and benefits cost increase included, but will not include any automatic inflationary adjustments for operating costs. Staffing costs will be prepared based on the County adjusting compensation to be equal to the 50th percentile of the Longmont Survey for all positions.
  • All offices and departments may request Service Level Enhancement Proposals but highest priority will be assigned to those that the requested service enhancement is financed from non-property tax sources, or is financed by an offsetting reduction in another program of lower priority.
  1. The Budget Process for 1999 will continue to give priority to initiatives identified in the adopted Larimer County Strategic Plan. Departments responsible for leading specific initiatives will prepare a Project Plan and budget. The initiatives continuing into 1999 include:

Strategic Plan Initiative or Project

Project Leader

Compensation and Performance Appraisal

Human Resources

Countywide Network and Technology Plan

Information Management

Countywide Training

Human Resources

Enhanced Public Information/County Directory

County Manager

Examine Public/Private Partnerships

County Manager

External Strategic Plan

Asst. County Manager

Facilities Plan - includes Tax initiatives, Partnerships and Financing

Facilities Management

Financial Management System

Financial Services

Make or Buy (Privatization)

County Manager

Service Inventory and Resource Allocation Plan

Budget Manager

 

1999 Adopted Expenditures for County Government:

The 1999 Adopted Budget for Larimer County is summarized below by service category. Major changes in spending levels for the category are explained at the end of each category.

Overall Expenditures by Service Category

The Adopted 1999 Budget includes the following major expenditure levels by service category:

Service Category

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

County Facilities

2,027,059

32,345,160

45,524,447

40.7%

General Government

7,441,724

8,096,757

7,991,909

-1.3%

Health and Human Services

32,264,397

33,769,557

34,750,529

2.9%

Internal Transfers

5,455,258

6,100,545

5,784,731

-5.2%

Law Enforcement and Public Safety

24,669,903

25,590,521

27,771,764

8.5%

Parks and Open Lands

23,365,660

16,405,427

16,248,017

-1.0%

Planning and Zoning

1,362,482

1,671,842

1,379,227

-17.5%

Public Works and Highways

14,224,755

15,337,045

15,866,955

3.5%

Solid Waste Management

4,933,577

4,683,289

4,712,273

0.6%

Special Purpose Functions

1,123,056

1,703,604

1,959,000

15.0%

Support Services

17,207,862

14,388,933

12,665,709

-12.0%

134,075,733

160,092,680

174,654,561

9.1%

The percentage share of each service category is shown in the following graph:

 Uses of Funds

 

1999 Adopted Expenditures by Service Category:

Expenditures for County Facilities

The Adopted 1999 Budget includes the following expenditures for maintaining and repairing County Facilities:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Facilities Sales Tax Administration

-

6,491,429

11,539,458

77.8%

Facilities - Maintenance & Operations

2,027,059

25,853,677

33,984,989

31.5%

2,027,059

32,345,160

45,524,447

40.7%

Budget Highlights for the County Facilities Category:

  1. The 1998 budget was revised to reflect major facilities projects and minor construction and land use purchases approved by Larimer County voters in late 1997, Budgetary revisions include costs for:
    • Purchase of additional land at the Detention Center site
    • Addition of $17,525,322 in facility construction costs, primarily for the expansion of the Detention center
    • Additions of $5,069,766 in debt service and $6,491,429 in Courthouse and Jail Expansion Sales and Use Tax administration
  1. The Adopted 1999 Budget includes several new remodel projects in addition to increases in the on-going maintenance budget.
    • Various remodel and repair projects to County facilities for $211,000.
    • Set-aside of $260,000 for potential land purchase(s).
    • Budgeting $435,000 per year to add to the facilities savings fund for future facilities needs. (Expected balance to reach $3.5 million by the end of 1999)
    • Budgeting approx. $25,400,000 to continue the construction of several voter approved facilities:
      • Finish work begun on expanding the Detention Center;
      • Continue constructing the Fort Collins Justice Center;
      • Begin construction of a new Sheriffs Administration Building in Fort Collins, and finally;
      • Begin construction of a new Justice Center in Loveland.

 

 

Expenditures for Law Enforcement and Public Safety

The Adopted 1999 Budget includes the following expenditure for Public Safety functions:

 

Program Name

1998 Current Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Building Inspection

1,378,734

1,385,360

1,609,334

16.2%

Community Corrections

2,557,196

2,584,498

2,756,960

6.7%

Coroner

425,634

465,321

437,546

-6.0%

District Attorney

2,626,925

2,792,679

2,820,993

1.0%

Larimer Emerg. Telephone Authority

871,487

-

-

0.0%

Sheriff

16,809,927

18,362,663

20,146,931

9.7%

24,669,903

25,590,521

27,771,764

8.5%

  1. The 1998 budget was revised to reflect:
    • Addition of 2.5 new positions to Building Inspection
      • Wildfire Coordinator
      • 1/2 time Building Tech.
      • Field Inspection Supervisor
    • Addition of 5 new business computers to the Coroner's Office.
    • Additional funds for overtime and training were added to the Coroner’s Office to respond to increasing workloads and provide higher quality of service to the public.
    • Addition of an attorney in the District Attorney's Office due to growing court demand. Carryforward of unspent 1997 grant funds in the District Attorneys Office.
    • An addition of $1,184,000 to the Sheriff’s budget to provide staffing and operations approved by voters as part of the Jail Expansion Sales and Use tax.
    • Revise the Sheriffs Budget to appropriate $80,000 to continue participating in the Multi-jurisdictional Task Force and reimburse the Fort Collins Police Department for share of management oversight.
    • An addition of $27,000 to the Sheriff’s budget for the creation of a training shooting range.

Note - The Larimer Emergency Telephone Authority budget was removed from the County budget. This is a separate entity.

  1. The Adopted 1999 Budget includes:
    • The Sheriffs budget includes $3,403,000 to continue the additional staffing and operating cost that was approved by voters as part of the Jail Expansion Sales and Use tax.
    • The Building Inspection Department will be spending an additional $12,000 for computer software upgrades; $60,000 for a satellite office in Loveland.
    • Addition of a Legal Secretary/Acctg Tech position for $29,333 and a temporary Law Clerk for $5,443 to the District Attorney Office.

 

Expenditures for Support Services

The Adopted 1999 Budget includes the following expenditures for support services:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Accounting and Reporting

521,642

797,038

525,853

-34.0%

Computer Systems

2,397,714

3,244,624

2,595,831

-20.0%

County Attorney

239,489

239,489

251,180

4.9%

Financial Services Administration

158,749

163,441

240,726

47.3%

Fleet Services

2,164,722

2,164,722

2,194,873

1.4%

GIS Services

467,317

469,826

513,643

9.3%

Human Resources

1,288,937

1,420,661

1,603,137

12.8%

Purchasing

207,138

210,352

212,156

0.9%

Retirement Board

20,010

20,010

23,860

19.2%

Risk Management

1,466,708

2,328,687

1,607,365

-31.0%

Special Clearing Accounts

5,800,132

550,132

550,132

0.0%

Support for Citizen Committees

9,700

8,052

6,706

-16.7%

Support Services

893,913

895,683

845,732

-5.6%

Technical Communications

304,732

388,410

314,644

-19.0%

Telecommunications

1,266,959

1,487,806

1,179,871

-20.7%

17,207,862

14,388,933

12,665,709

-12.0%

Budget Highlights for the Support Services Category:

  1. The 1998 budget was revised to reflect:
    • Furniture replacement in Accounting and Reporting. An additional staff position to support the new Financial Management System.
    • The Computer Systems and Programming function was revised to incorporate several supplemental projects including;
      • $200,000 for Year 2000 (Y2K) Countywide general compliance;
      • $100,000 for Phase 2 of the Imaging Project;
      • $200,000 for Treasurer Year 2000 (Y2K) compliance;
      • $107,000 for 2 additional employees, and;
      • $75,000 for software upgrades.
    • Human Resources function was revised to carry forward unspent 1997 Employee Recognition and furnishings funds; to increase mandatory supervisor training; to increase the temporary staffing budget and to add Early Retirement and Transportation Demand Management Programs.
    • Risk Management budget was revised to reflect unanticipated claims costs.
    • The Special Clearing Accounts budget was revised to eliminate an unnecessary Medical Insurance Clearing account.
    • The Technical Communications budget was revised to reflect the approved purchase of radio testing equipment.
    • The Telecommunications budget was revised to reflect purchases of equipment and software to upgrade the telephone system.
    • Transfer of a position from the Treasurer’s Office to Systems and Programming.
  1. The Adopted 1999 Budget includes:
    • Moving one employee from Accounting and Reporting to Financial Services Administration.
    • Addition of a new Employee Assistance Program for $23,000 and conducting a $134,000 study concerning the risks of becoming self-insured for employee medical benefits.
    • An additional $65,000 for the Treasurers Year 2000 (Y2K) compliance project, bringing the total to $265,000.

Expenditures for Public Works

The Adopted 1999 Budget includes the following expenditures for Public Works functions:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Engineering

1,517,514

1,749,199

1,505,559

-13.9%

Forestry Services

38,931

38,931

39,755

2.1%

Public Works Admin

104,296

102,507

89,968

-12.2%

Road and Bridge

12,564,014

13,446,408

14,231,673

5.8%

14,224,755

15,337,045

15,866,955

3.5%

 

Budget Highlights for the Public Works Category:

  1. The 1998 budget was revised to reflect:
    • The Engineering budget received an addition of a pavement management system and a technical position was replaced with an engineering position.
    • The Road and Bridge budget reflects re-appropriating $366,000 in unspent carryover funds from 1997. The Road and Bridge budget was also revised to use $384,000 of 1998 end fund balance to cover higher than anticipated material and services bids.
  1. The Adopted 1999 Budget includes:
    • In-house staffing and the purchase of $280,000 for road striping equipment in the Road and Bridge department.
    • Adopted $3,002,000 in contracted construction projects for 1999:
      • $1.5 million - annual road overlay program focusing on Estes Park and southern portions of the County.
      • $230,000 - re-alignment at McNey Hill.
      • $357,000 - County Road 56 bridge reconstruction, .3 miles west of CR11.
      • $680,000 - bridge construction on CR80C over Laramie River.
      • $130,000 - Glenhaven Bridge construction.
      • $105,000 - Rawhide Creek bridge work on CR 82 and deck slab on County Road 5.
    • Other Adopted 1999 maintenance operations are:
      • 200 miles of dust control/stabilization.
      • 70 miles of paved road maintenance chip and seal coat program, in the Stove Prairie, Waverly and Red Feather Lakes areas.
      • A reduction in double chip seal applied to gravel roads to only those situations that would most benefit.

Expenditures for Parks and Open Lands

The Adopted 1999 Budget includes the following expenditures for Parks and Recreation functions:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

County Fairgrounds

466,480

463,433

497,926

7.4%

Sales Tax Administration

16,183,339

6,887,269

7,341,709

6.6%

Parks and Open Lands

6,715,841

9,054,725

8,408,382

-7.1%

23,365,660

16,405,427

16,248,017

-1.0%

Budget Highlights for the Parks and Open Lands Category:

  1. 1998 budget was revised to reflect:
    • Increased Parks Capital Improvement Program - $75,000.
    • Open Lands Program purchases and other expenditures - $1.5 million.
  1. The Adopted 1999 budget reflects:
    • Eight temporary positions in the Parks Program converted to regular positions for a total additional cost of $43,000.
    • Two new positions (Open Lands Technician II and Conservation Planner) will be added to the Parks Program. These positions are required as a result of growth in the program and to develop management plans for lands acquired and awaiting public access.
    • One position at the Fairgrounds will be increased from 3/4 to full time.
    • $1.2 million in capital improvements projects at the managed reservoirs including a Park Visitor Center at Carter Lake and major renovation of the South Bay area at Horsetooth Reservoir.
    • A 15% in Fairgrounds facility rental fees.
    • A $1.00 per day increase in the daily Park Permit fee

 

Expenditures for General Government

The Adopted 1999 Budget includes the following expenditures for General Government functions:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Assessor

2,553,761

2,656,927

2,852,161

7.3%

Clerk and Recorder

3,145,320

3,621,825

3,273,965

-9.6%

Commissioners and County Manager

905,605

966,371

999,945

3.5%

Surveyor

6,904

6,904

6,904

0.0%

Treasurer

830,134

844,730

858,934

1.7%

7,441,724

8,096,757

7,991,909

-1.3%

 

Budget Highlights for the General Government Category:

  1. The 1998 budget was revised to reflect:
    • Addition of a $177,671 relational database project to the Assessor’s budget. A minor revision and reduction in the capital replacement plan for the Assessor.
    • Carryforward of $152,667 from unspent 1997 funding for a Document Imaging Project in the Clerk’s Office.
    • $110,000 revision to the Election Year budget to accurately reflect the expected costs of the 1998 elections.
  1. The Adopted 1999 Budget includes:
    • Increased budget for capital replacement in the Clerk’s and Assessor’s budgets
    • $270,000 for a new Voter Registration System project
    • $40,000 for a new employee facilitator-training program out of the County Manager’s office and approved in 1998.
    • One-time increase of $50,000 in the Assessor's budget for increased re-appraisal costs that will be incurred in 1999. This item will be removed in the year 2000.
    • Continued support of the FoxTrot bus service at $26,250

 

 

Expenditures for Health & Human Services

The Adopted 1999 Budget includes the following expenditures for Health and Human Services functions:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Cooperative Extension

369,062

440,105

476,761

8.3%

Employment and Training

3,123,391

3,381,764

4,030,445

19.2%

Health and Environment

4,646,437

4,534,891

4,738,781

4.5%

HHS Director

158,962

173,222

229,631

32.6%

Human Development

2,245,291

2,469,627

1,766,418

-28.5%

Mental Health

3,678,609

4,445,415

4,826,044

8.6%

Social Services

17,267,078

17,548,966

17,881,812

1.9%

Support to Other Entities

775,567

775,567

800,637

3.2%

32,264,397

33,769,557

34,750,529

2.9%

 

Budget Highlights for the Health and Human Services Category:

  1. The 1998 budget was revised to reflect:
    • Addition of a Horticulture Agent position, and a Life Skills Trainer Position, The training position is funded by the Employment and Training department to provide training in money management and parenting skills to welfare clients
    • The addition of a $37,000 Nutrition Education grant to Cooperative
    • A $25,000 subsidy to the Fox Trot bus service
    • Significant increases in grant allocations to Employment and Training, Human Development, Mental Health and Social Services.
    • Conducting a privatization analysis of the Senior Chuckwagon and Mental Health programs.
    • Transition of Social Services State Merit system employees to become County employees as part of Welfare reform.
    • Addition of a Juvenile Assessment Center program
    • Set-aside of $300,000 for an imaging pilot project in Human Services.
    • Re-Evaluation of the Maternity program in the Health and Environment department to determine long-term financing options. The program may be dropped if finances are not sufficient
  1. The Adopted 1999 Budget includes:
    • Additional increases in grant allocations in Employment and Training Services
    • Additional grant-funded staffing in the HHS Directors Office.
    • Full funding of the Youth Transport program at $105,000 by the County, however, other entities will be contacted to share in the costs.
    • Additional $10,000 to finance the implementation of the Rifgt to Farm ordinance.

 

Expenditures for Special Purpose Functions

The Adopted 1999 Budget includes the following expenditures for Special Purpose functions, including Local General Improvement Districts (LGCID) and Special Assessment Districts (SAD), districts funded by a tax imposed by the citizens of a particular area to fund special needs in their neighborhood:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Enterprise Zone

41,000

38,711

54,233

40.1%

Neighborhood Improvement Districts

438,936

841,617

1,188,500

41.2%

Pest District

335,620

265,551

270,797

2.0%

Public Trustee

307,500

557,725

445,470

-20.1%

1,123,056

1,703,604

1,959,000

15.0%

 

Budget Highlights for the Special Functions Category:

  1. The 1998 budget was revised to reflect :
    • Revisions to Neighborhood Improvement Districts
    • Establishment of a West Vine Stormwater Project for $100,000

  1. The Adopted 1999 Budget includes:

    • Continuation of the West Vine Stormwater Project for $735,000

 

Expenditures for Solid Waste Management

The Adopted 1999 Budget includes the following expenditure levels for Solid Waste Management functions:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Solid Waste Mgmt

4,933,577

4,683,289

4,712,273

0.6%

4,933,577

4,683,289

4,712,273

0.6%

 

Budget Highlights for the Solid Waste Management Category:

  1. The 1998 budget was revised to reflect:
    • Delayed purchase of $300,000 compactor and $200,000 reconstruction project of the landfill entrance until 1999.
    • Installation of a $40,000 gas collection system required by state and federal air regulations
  1. The Adopted 1999 Budget includes:
    • Re-budget and reconstruction of entrance, but at $500,000
    • Termination of the Last Resort Program and subsidy to Pollution Prevention Program. The pulled funds will be directed to the creation of education center at the landfill.

Expenditures for Planning and Zoning

The Adopted 1999 Budget includes the following expenditure levels for Planning and Zoning

function:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Planning and Zoning

1,362,482

1,671,842

1,350,012

-19.3%

1,362,482

1,671,842

1,350,012

-19.3%

Budget Highlights for the Planning and Zoning Category:

  1. The 1998 budget was revised to reflect:
    • Addition of one Secretary II position and one Zoning Code Enforcement Officer to Planning Department
    • Addition of Secretary II position to the Rural Land Use Center
    • Carryforward and appropriate $272,000 of unspent 1997 PLUS project funding and $22,000 of cable franchise renewal project funds
  1. The Adopted 1999 Budget includes
    • $170,000 for continuation of the PLUS Project.
    • Continuation of the additional position added in 1998 to the Rural Land Use Center at a cost of $29,215.

Expenditures for Classified and Appointed Employee Compensation

The Adopted 1999 Budget includes adjustments to the compensation plan. The amount of pay adjustment is based on the results of a salary study of other similar jobs in similar northern Colorado public and private employers.

The County will be setting its compensation levels based primarily on comparisons to the Longmont Salary Survey. This survey compares both public and private employers pay rates for companies similar in size and makeup.

Pay adjustments will average 5% and be applied to employees wages based on the employees job classification. Those job classifications that require greater adjustments to maintain comparability will receive the greater adjustment. Some employees will receive no adjustment. The objective is to maintain wages at the 50th percentile of the Longmont County for all County positions.

Appointed positions are budgeted at a 6% increase for 1999.

Medical Insurance costs are budgeted at a 3% increase.

 

1999 Estimated Revenues for County Government:

The 1999 Adopted Budget for Larimer County includes estimates of a variety of taxes, fees, grants, and intergovernmental revenues.

Overview of Revenues by Source

The Adopted 1999 Budget includes the following revenue estimates by source:

Revenue Category

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Property Taxes

39,998,740

39,992,169

41,971,748

4.9%

Other Taxes

4,775,767

4,039,415

4,316,203

6.9%

Sales and Use Taxes

16,110,079

17,595,101

21,859,447

20.9%

Other Financing Sources

10,642,404

90,152,581

20,859,318

-76.9%

Miscellaneous Revenue

3,724,869

4,261,595

4,851,215

13.8%

Licenses and Permits

2,886,592

2,848,845

3,128,872

9.8%

Intergovernmental

27,706,975

30,248,287

31,486,356

4.1%

Interest Earnings

2,967,325

5,822,451

5,084,992

-12.7%

Charges for Services

24,233,401

19,353,217

19,359,095

0.0%

Assessments

182,032

217,864

176,324

-19.1%

Sub-Total

133,228,184

214,531,525

152,510,570

-28.9%

Fund Balance Usage

847,549

(54,438,845)

22,143,991

-140.7%

Total

134,075,733

160,092,680

174,654,561

9.1%

 

The proportion of the budget supported by various revenues can be demonstrated by the following graph:

Sources of Funds

Assessed Value and New Construction Values

The Adopted 1999 Budget is based on the following property values supplied by the County Assessor:

    • Net Assessed Value for all property in Larimer County is $1,971,183,920 this is a 3.75% change over the previous year.
    • Total Actual Value of all property in Larimer County will be $13,157,174,285 this is a 4.37% change from the previous year.
    • Actual Value of all New Construction will total $336,044,730 this is a 37.3% decrease from the previous year.
    • Actual Value of Deletions to Real Property will total $1,378,101 this is a 14.1% increase from the previous year.

 

Property Tax Revenue for County Government

The Adopted 1999 Budget includes the following property tax levels for County Government:

    • Property Tax revenue will continue to provide a significant part of the County Government gross budget supplying $41,587,748 in property tax revenues to support county services.
    • Larimer County will continue the current operating mill levy of 21.571 mills. (This amount excludes any abatement mill levy authorized to regain lost revenue due to abatements and refunds.)
    • Larimer County will also levy 0.078 mills (authorized by state law) to recover revenue lost from abatements and refunds of property taxes in 1998.
    • Larimer County must declare a temporary property tax credit to all property owners of approximately 1.65%. This will enable County Government to meet the requirements of the TABOR tax revenue limitation.
    • The 1999 Adopted Budget will comply with the restrictions of the TaxPayers Bill of Rights (TABOR) amendment passed in 1992. This limitation caps the percentage of increase in property taxes to no more than the sum of Consumer Price Index + "Growth".

 

The distribution of Property Tax revenue to support the County Adopted 1999 Budget is as follows:

Fund Name

1998 Original Budget

1998 Final Estimate

1999 Adopted Budget

Pct. Change

General Fund

28,934,000

28,934,000

30,531,163

5.5%

Road and Bridge Fund

4,812,675

4,813,350

4,970,500

3.3%

Health and Environment Fund

1,402,465

1,403,465

1,502,725

7.1%

Mental Health Fund

210,828

210,828

217,133

3.0%

Fair Fund

211,575

211,575

217,554

2.8%

Social Services Fund

4,027,838

4,027,838

4,148,673

3.0%

39,599,381

39,601,056

41,587,748

5.0%

The estimated mill levies by fund for the County 1999 Adopted Budget are:

Fund Name

1998 Original Budget

1998 Final Estimate

1999 Adopted Budget

Pct. Change

General Fund

15.762

15.762

15.836

0.5%

Road and Bridge Fund

2.622

2.622

2.578

-1.7%

Health and Environment Fund

0.764

0.764

0.779

2.0%

Mental Health Fund

0.115

0.115

0.113

-1.7%

Fair Fund

0.115

0.115

0.113

-1.7%

Social Services Fund

2.193

2.193

2.152

-1.9%

Base Mill Levy (Limited by Law)

21.571

21.571

21.571

0.0%

State Authorized Abatements and Refunds Levy

0.049

0.049

0.078

59.2%

Total

21.620

21.620

21.649

0.1%

 

Other Taxes Revenue Estimates

Other taxes (Sales and Use Taxes and Vehicle Registration Taxes) will increase by 18.3% from the Revised 1998 budget due to the temporary increase in revenue caused by the addition of the voter approved one-year 0.1% Fairgrounds Sales and Use Tax.

Revenue from Federal, State, Local Governments Estimates

Federal, State and Intergovernmental revenue will increase by 4.1% from the Revised 1998 budget (and supply one-quarter of the 1999 Adopted Budget).

 

Charges for Services and Licenses and Permits Revenue Estimates

The Adopted 1999 Budget includes an estimated increase of 1.2% from the Revised 1998 budget. Included is a $1.00 per day increase in daily Park fee for the Parks and Open Lands Department. Colorado Law sets most other fees of County Government, therefore the change in fee revenue many times indicates changes in volume rather than rates.

 

Other Financing Sources, Misc. Revenues and Interest Revenue Estimates

The Adopted 1999 Budget includes a decrease of 69.3% from the Revised 1998 budget for this category. This change is primarily due to the fact that 1998 Revised budget included $71,483,388 in bond proceeds that will be used to build the various Justice Center, Jail Expansion and other facilities approved by the voters. The Adopted 1999 Budget also includes an estimated increase of 11.8% from the Revised 1998 budget for Internal Transfers.

 

Fund Balance Usage Estimates

The Adopted 1999 Budget will require the use of approximately $22,000,000 of fund balance (bond proceeds received in 1998) to continue the construction of voter approved facilities.

 

1999 Budgets for Non-County Government Entities:

 

Adopted Expenditures for Non-County Government Entities

The Adopted 1999 Budget includes the following expenditure proposals for Non-County Special Purpose Functions:

Program Name

1998 Original Budget

1998 Final Estimated

1999 Adopted Budget

Pct. Change

Lar Emerg Telephone Auth

721,500

-

-

NA

Larimer County LID's

467,763

508,146

1,017,554

100.2%

Larimerv County Enterprise Zone

41,000

38,711

54,233

40.1%

Larimer County Weed Dist.

335,620

265,551

247,797

-6.7%

LCGID #01 Imperial Estates

-

38,000

-

-100.0%

LCGID #02 Pinewood Springs

42,100

41,620

31,883

-23.4%

LCGID #04 Carriage Hills

52,400

50,703

40,703

-19.7%

LCGID #08 Namaqua Hills

4,100

3,306

3,261

-1.4%

LCGID #10 Homestead

1,138

110

110

0.0%

LCGID #11 Meadowdale Hills

4,760

4,584

5,085

10.9%

LCGID #12 Club Estates

11,875

33,067

17,829

-46.1%

LCGID #13A Red Feather

16,135

15,248

15,248

0.0%

LCGID #14 Little Valley

25,085

35,164

25,936

-26.2%

LCGID #15 Skyview South

13,098

13,735

13,931

1.4%

LCGID #16 Kitchell Subdivision

841

661

318

-51.9%

LCGID #17 Country Meadows

1,146

999

696

-30.3%

LCGID #18 Venner Ranch

11,375

11,275

16,946

50.3%

Public Trustee

307,500

557,725

445,470

-20.1%

2,057,436

1,618,605

1,959,000

19.6%

 

Property Tax Revenue Estimates for Non-County Government Entities

The Adopted 1999 Budget includes the following property tax proposals for Non-County Special Purpose Functions:

Fund Name

1998 Original Budget

1998 Final Estimate

1999 Adopted Budget

Pct. Change

Larimer County Weed Dist. Fund

207,130

196,774

187,126

-4.9%

LCGID #01 - Imperial Estates

-

-

-

0.0%

LCGID #02 - Pinewood Spgs Fund

23,524

23,524

24,159

2.7%

LCGID #04 - Carriage Hills Fund

30,134

30,134

30,137

0.0%

LCGID #08 - Namaqua Hills Fund

12,800

12,812

13,064

2.0%

LCGID #10 - Homestead Fund

350

354

356

0.6%

LCGID #11 - Meadowdale Hills Fund

3,200

4,192

4,258

1.6%

LCGID #12 - Club Estates Fund

16,113

16,113

16,454

2.1%

LCGID #13A - Red Feather

12,406

12,406

12,376

-0.2%

LCGID #14 - Little Valley

20,620

20,620

21,831

5.9%

LCGID #15 - Skyview South Fund

13,304

13,304

13,306

0.0%

LCGID #16 - Kitchell Subdivision

4,540

4,540

4,540

0.0%

LCGID #17 - Country Meadows

9,417

9,417

9,934

5.5%

LCGID #18 - Venner Ranch

13,261

13,261

13,514

1.9%

LCID - Arapahoe Pines

9,370

9,370

9,370

0.0%

376,169

366,821

360,425

-1.7%

Larimer County Weed District must declare a temporary property tax credit to all property owners within the district of approximately 12.4%. This will enable the district to meet the requirements of the TABOR tax revenue limitation.

The estimated mill levies for the Non-County Special Purpose Functions are:

Fund Name

1998 Original Budget

1998 Final Estimate

1999 Adopted Budget

Pct. Change

Larimer County Weed Dist. Fund

0.142

0.142

0.142

0.0%

LCGID #01 - Imperial Estates

-

-

-

0.0%

LCGID #02 - Pinewood Spgs Fund

5.000

5.000

5.000

0.0%

LCGID #04 - Carriage Hills Fund

4.000

4.000

4.000

0.0%

LCGID #08 - Namaqua Hills Fund

4.937

4.937

4.937

0.0%

LCGID #10 - Homestead Fund

0.528

0.528

0.528

0.0%

LCGID #11 - Meadowdale Hills Fund

2.885

2.885

2.885

0.0%

LCGID #12 - Club Estates Fund

25.000

25.000

25.000

0.0%

LCGID #13A - Red Feather

11.660

11.660

11.660

0.0%

LCGID #14 - Little Valley

10.000

10.000

10.000

0.0%

LCGID #15 - Skyview South Fund

10.000

10.000

10.000

0.0%

LCGID #16 - Kitchell Subdivision

9.600

9.600

9.600

0.0%

LCGID #17 - Country Meadows

6.000

6.000

6.000

0.0%

LCGID #18 - Venner Ranch

19.000

19.000

19.000

0.0%

LCID - Arapahoe Pines

40.204

40.204

40.204

0.0%

 

PUBLIC HEARINGS - Hearings on the Adopted Budget for 1999 were held:

Hearings to Review Adopted Budgets

November 17, 1998 - 7:00 P.M.

Park School District Administration and County Offices Building

School District/County Board Room

1601 Brodie Avenue

Estes Park, CO 80517

November 23, 1998 - 7:00 P.M. (Note - Televised and Live ViewerCall-in)

Fort Collins Courthouse

Commissioners Hearing Room

200 West Oak Street

Fort Collins, CO 80521

Note - Televised on TCI Fort Collins Cable Channel 27, Intermountain Cable Channel 45, and Loveland Cable Channel 16. Viewers were able to call with their questions or comments by dialing 970-498-7016

 

ADOPTION HEARING - The Adopted Budget was considered for adoption on:

December 14, 1998 - 1:30 P.M.

Fort Collins Courthouse

Commissioners Hearing Room

200 West Oak Street

Fort Collins, CO 80521

 

 

ATTACHED APPENDIX - The following departmental and fund sheets explain the Larimer County Adopted Budget for 1999. Further detail of programs within a department or fund are available upon request.

Special Note on Fund Balances - The following departmental and fund sheets show beginning and ending fund balances. The beginning fund balances include non-spendable assets (such as the value of inventory) as well as represent the accumulation and designation of funds for some future planned expenditures. The Board of County Commissioners will, when adopting the annual budget, identify and designate the purposes of any ending fund balances.