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DEPARTMENT OF FINANCE AND ADMINISTRATION
PHONE (303) 356-5000, EXT.4218
FAX: (303) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
December 15, 2008
Weld County Board of Commissioners
915 10th Street
Greeley, CO 80631
Board Members:
The Weld County 2009 final budget for operations and capital outlay totals a gross amount of
$189,216,590, with a net of $185,288,768 when interfund transfers are excluded. The Internal
Service Funds total an additional $22,257,205. The budget has been prepared in accordance with
your directives developed during the budget process. The budget is funded with revenue estimates
of $116,533,560, anticipated fund balances of $39,301,500, and property tax of $76,642,132.
FINANCIAL PLAN
ECONOMIC CONDITIONS AND OUTLOOK
A special report has been prepared that assesses the impact of the recent events surrounding the
economy and credit crisis on Weld County and its budget planning for 2009 and the immediate
future. The report is included on page 13.
Colorado's economy continues to show modest, resilient growth despite growing evidence that the
national economy has lapsed into recession. However, recent economic data suggests that for
2009, Colorado along with Weld County will experience a milder slowdown. Therefore, there is a
lowered expectation for employment, retail, and construction activities to occur. This slowdown is
likely to disproportionally impact certain sectors of the local economy more than others.
Employment growth continues to be positive, but not at a rate sufficient to reduce the number of
Coloradans actively searching for jobs. Employment growth in Colorado is expected to be
1.4 percent in 2008 with a slight increase of 1.8 percent in 2009. The unemployment rate is
forecasted to rise to 4.6 percent in 2008 and then gradually decline to 4.0 percent by 2011.
During 2007, consumer prices in the Denver/Boulder/Greeley area increased 2.2 percent after
posting a 3.6 percent increase in 2006. The local CPI data is released by the Federal Bureau of
Labor Statistics semiannually. Prices in the Denver/Boulder area grew by 2.5 percent in the first
half of 2007 and 1.9 percent in the second half. Both readings were significantly lower than
expected, which is additional evidence of an economic slowdown. Inflation is predicted to rise from
2.7 percent in FY 2008 to 2.9 percent in FY 2009.
In Colorado, personal income grew 5.9 percent in 2007. After adjusting for inflation and population
growth, real per capita income growth was 1.6 percent. It is forecasted that personal income will
grow 5.0 percent in 2008 and 6.0 percent in 2009, which corresponds to real per capita growth of
1.5 percent in 2008 and 2009. This forecast has been ratchet down by 0.4 percentage points for
2008 and 2009 respectively, reflecting the recent weakening of the labor market.
Despite Colorado’s wage and salary income rising 6.0 percent throughout 2007, which is reflective
of a relatively strong labor market, growth in the labor force and low inflation, recent forecasts for
wage and salary income are projected to increase only 5.5 percent in 2008 and 5.6 percent in 2009.
When comparing this trend to Weld County, we see that wage and salary income grew faster (with
a 6.63 percent increase from 2006 to 2007) at the local level than the state. Weld County's weekly
wage growth ranked 20th in the nation compared with 329 U.S. counties as cited by the U.S.
Bureau of Labor Statistics. This is another indicator that the County continues to maintain a
somewhat more positive economic trend than the state. For the first quarter of 2007, the weekly
wage index grew by 6.8 percent in Weld County compared with 4.6 percent over the same time
nationally.
Despite a slowdown in the housing economy Weld County is still experiencing growth at nearly the
same level it has since 2000. Since 2000, Weld County has experienced a population growth of
nearly 35 percent. However, this growth trend is slowing. While Weld County grew 3.6 percent
from 2006 to 2007 and was rated as the 52nd fastest growing county in the United States, this
growth rate is moderating.
Weakness in the housing sector manifested itself in Colorado somewhat earlier and in a milder form
than what is afflicting large portions of the rest of the country. The Governor's Office on Economic
Development forecasts Colorado housing permits to grow 1.0 percent in 2008 and 2.0 percent in
2009. To date, Weld County is following a similar trend, having issued 819 building permits
compared to 777 permits issued this same time last year. Year to date issuance of construction
permits for residential construction was 340 permits compared with 180 residential units in 2007.
This represents an almost 50 percent increase in residential permits. For this same time, oil and
gas permits fell from 597 permits in 2007 to 479 permits in 2008. Obviously, rebuilding after the
May 2008 tornadoes will affect the number of building permits issued. But for now, we see the total
number of increase in building permits issued at 32 permits compared with those issued last year.
The commercial real estate market in Colorado has recovered significantly since 2003. The total
value of nonresidential construction permits statewide grew 10.4 percent in 2007, after falling
2.2 percent in 2006. The Governor's Office on Economic Development predicts the value of
nonresidential permits to continue to grow modestly, with 2.3 percent growth in 2008 and
2.6 percent growth in 2009. In Weld County, nonresidential permits represent 76 percent of overall
permits. Much of the nonresidential permits issued in Weld County in 2008 are for oil and gas
related commercial permits. Weld County remains a center for oil and gas production in the state.
Weld County produced 12.3 million barrels of oil in 2006, and 182.67 million metric cubic feet of
natural gas in 2006. In addition to oil and gas, alternative energy projects top the list of current and
future commercial activities in Weld County.
Weld County's unemployment rate is 4.5 percent but growth creation continues to remain strong.
The Milliken Institute ranked Greeley 10th in job growth between March 2006 and 2007, and 23rd
for five-year job growth between 2001 and 2006. The county continues to attract new employers
and existing employers are expanding. Overall Weld County's economic outlook is brighter than
many other areas in Colorado and the nation.
FOR THE FUTURE
There are a number of future issues and concerns that will be impacting Weld County's budget in
2009, and in subsequent fiscal years. With the national economy in a recession, the housing crisis,
and credit crunch there are many uncertainties as we face 2009. Besides the domestic economic
issues the international issues, such as the Iraqi War, have impacted the federal budget and the
deficit. The federal government is not increasing, and is even reducing, funding in the domestic
program areas. Even with a new administration in 2009 this situation is not likely to change any
time in the near future. Therefore, the solutions to the state and federal budget problems, as they
impact Weld County, will have to be solved locally.
Weld County has much going for it. A study released by Forbes Magazine in March, 2008, ranked
Weld County the #1 area in the country for five-year income growth. In addition because of the
number of new jobs coming to Weld County in recent years Weld County earned a spot on the
Forbes' Best Places for Business and Careers List. Weld County is ranked 57th out the top 200
best areas in the nation. The list was compiled by comparing costs of doing business, job growth,
and workers' education, cost of living and other related factors. Despite the housing slowdown,
Weld County is ranked the 52nd fastest-growing county in the nation according to the U.S. Census
Bureau, with a 3.6% growth rate for 2006-2007.
The growth of Weld County is a two-edge sword in many ways. The growth has many positive
economic impacts, but the continued growth of the County will remain an issue in the coming years,
especially as it relates to the ever-increasing demand for services. The issue of growth raises
problems of land use allocation, management of the growth, transportation system development,
and overall service capacity. As Weld County grows and changes there are issues of quality of life,
and the economic development to support the quality of life that the citizens desire.
Intergovernmental cooperation and coordination is critical as Weld County changes. In the area
of criminal justice and human services there are a number of emerging troubled areas. The jail
population growth is outstripping the county's ability to keep up with the increases. Caseload for
the Sheriff, District Attorney, and courts is growing at rates that stress the capacity of these areas.
Health and Human Service issues continue to present many demands with the new demographics
of the county. Leadership from the County Commissioners, other elected officials and department
heads is critical to develop creative solutions to allocate the limited resources of the county to
maximize delivery of services to the citizens of Weld County.
The 2009 final budget process provides a comprehensive method of addressing issues faced by
the County. Weld County managers must continue to find ways to reduce costs, increase program
productivity, find new revenue sources, and raise revenues without increasing taxes beyond the
TABOR and Home Rule Charter limits. Weld County government's trend of being more creative
and innovative to make better use of resources - - human, financial, and technological - - must
continue. It is only through improved practices and approaches that services are maintained and
public confidence in government is enhanced.
GENERAL GOVERNMENT FUNCTIONS
Revenue for general government functions including General, Special Revenue, Capital
Expenditures, Internal Service, and Enterprise Funds, totals $193,175,692 in 2009, an increase of
5.95% over 2008. The amount of revenue from various sources and the changes compared to
2008 are shown in the following tabulation:
2008 2009 Increase
2008 Percent 2009 Percent (Decrease)
Revenue Sources Amount of Total Amount of Total from 2008
Property Taxes $ 75,033,756 41.2% $ 76,642,132 39.7% $1,608,376
Other Taxes 7,080,000 3.9 7,475,000 3.9 395,000
Licenses and Permits 2,211,400 1.2 1,893,900 1.0 (317,500)
Intergovernmental
Revenue 56,366,806 30.9 57,304,370 29.7 937,564
Charges for Services 4,811,289 2.6 5,153,111 2.7 341,822
Paramedic Fees 7,600,608 4.2 8,559,799 4.4 959,191
Miscellaneous Revenue 5,548,242 3.0 8,214,875 4.2 2,666,633
Fee Accounts 6,902,500 3.8 7,425,300 3.8 522,800
Internal Service Charges 16,774,025 9.2 20,507,205 10.6 3,733,180
TOTAL $ 182,328,626 100.0% $ 193,175,692 100.0% $ 10,847,066
Expenditures by function for the General, Special Revenue, Capital Expenditures, Internal Services,
and Enterprise Funds total $207,545,973 for 2009, which is an increase of 6.11% over 2008. The
amounts by function and the increase over 2008 are as follows:
2008 2009 Increase
2008 Percent 2009 Percent (Decrease)
Expenditure Sources Amount of Total Amount of Total from 2008
General Government $ 25,963,706 13.3% $ $27,255,421 13.1% $ 1,291,715
Social Services 26,500,814 13.6 24,724,150 11.9 (1,776,664)
Road and Bridge 29,602,301 15.1 29,213,402 14.1 (388,899)
Public Safety 38,351,904 19.6 38,675,080 18.6 323,176
Human Services 16,282,222 8.3 14,681,871 7.1 (1,600,351)
Health 8,292,589 4.2 8,217,130 4.0 (75,459)
Capital 7,535,000 3.9 16,400,000 7.9 8,865,000
Public Works 1,999,779 1.0 2,489,227 1.2 489,448
Contingency 12,400,000 6.4 12,400,000 6.0 0
Miscellaneous 1,139,259 0.6 1,202,367 0.6 63,108
Culture and Recreation 960,069 0.5 948,026 0.5 (12,043)
Auxiliary 471,779 0.2 483,895 0.2 12,116
Paramedic Services 7,677,728 3.9 8,598,199 4.1 920,471
Internal Services 18,424,025 9.4 22,257,205 10.7 3,833,180
TOTAL $ 195,601,175 100.0% $ 207,545,973 100.0% $11,944,798
Enterprise Operations: The county's enterprise operation is comprised of the Paramedic Service,
which is a county-wide advanced life support emergency medical service. The program is totally
supported by fees. The operation anticipates over 14,500 calls in 2009 generating revenue of
$8,598,199.
Capital Expenditures Fund: The Capital Expenditures Fund accounts for various capital
improvement projects for county buildings. The 2009 program is funded at $16,400,000, with
$8,000,000 from property tax, $300,000 from capital expansion fees, $8,000,000 from Energy
Impact Grants, and $100,000 from interest. Anticipated projects include $8,000,000 for a Regional
Crime Lab Building, $5,000,000 for a Community Corrections Facility,$250,000 for remodels and
upgrades of Public Works facilities, and $100,000 for special projects. No carry-over beginning
fund balance is anticipated, and $3,050,000 ending reserve fund balance is anticipated at the end
of 2009. Budget impacts on the operational budget of all proposed projects are listed in the Capital
Expenditure Fund Section by project.
Debt Administration: In 2008, the county continues to have no bonded indebtedness. With the
passage of HB1579 in 1981, Section 30-35-201, C.R.S., now allows the debt ceiling to be three
percent of the assessed valuation of the county. Thus, Weld County maintains over one hundred
thirty-seven million dollar allowable debt capacity in accordance with Colorado State statute. The
1997 Certificate of Participation Bond Issues for the construction of the Correctional Facility were
paid off on the call date of August 1, 2007. Weld County currently has no debt of any type, one of
only a few local jurisdictions that can make this claim.
Cash Management: Cash temporarily idle during the year will be invested in time deposits ranging
up to 180 days to maturity. Interest earned on investments of cash held by the County Treasurer
will be recorded as revenue in the General Fund, with the exception of interest attributed to the
Insurance Fund, Conservation Trust Fund, Capital Expenditure Fund, Health Insurance Fund, Trust
Funds, and the interest earned on certain deposits held for other taxing authorities. The amount
of interest anticipated in 2009 is $3,345,000.
The county's investment policy is to minimize credit and market risks while maintaining a
competitive yield on its portfolio. Accordingly, deposits are either insured by federal depository
insurance or collateralized. All collateral on deposits is held either by the government, its agent or
a financial institution's trust department in the government's name.
Risk Management: During 2009, Weld County will continue to be a member of Colorado Counties
Casualty and Property Pool so all casualty insurance coverage is being provided via pooling with
other Colorado counties. The pool offers full safety and risk management programs to minimize
losses. Losses are funded on a self-insurance option basis. Worker's Compensation will be
provided via a state approved self-insurance program.
Mill Levy: The mill levy will be 16.804, the same as last year. Under the TABOR mill levy limit, the
5.234 mill reduction from the past years will be classified as a temporary mill levy reduction. The
assessed value for the 2009 budget is $4,560,945,730, which is up $95,713,840, or 2.14 percent
over last year. All classes of property increased in assessed value for the year except oil and gas,
which is down $39.1 million, or 2 percent and vacant land, which is down $6.8 million, or 5 percent.
Agricultural property is up $2.2 million, or 1 percent; and State assessed property is up $74.9
million, or 18 percent. Natural resources is up $0.5 million, or 3 percent; industrial is up $2.2
million, or 1 percent; residential property is up $40.3 million, or 3 percent; and commercial property
is up $23.9 million, or 4 percent.
There is an actual value increase of new construction of $823 million, or nearly a 3.9 percent
increase.
Employee Compensation Pay: The 2009 budget reflects a salary adjustment of 3.5%, and a half
of one percent increase in the employer's retirement contribution, for a total of 9.0% percent.
Health insurance costs have increased 11%. In 2009, Weld County will continue the Great West
Healthcare universal health plan option that reduces premiums, but increases deductibles and out-
of-pocket costs. All other benefit plans stay the same in 2009.
Fund Balances: County fund balances continue to remain very healthy, with an anticipated
$39,301,500 to begin 2009. This remains at one of the highest levels in many years. The strong
fund balance figures have been sparked by a strong local economy the last few years. The ending
fund balances are projected at $24,931,219. However, the ending fund balance is actually
understated because the Contingency Fund and Emergency Reserve Fund are appropriated, thus
not showing up in the ending fund balance figure. These two amounts are not anticipated to be
spent in 2009, and if no emergencies or unforeseen events happen, the amounts should be
reflected in the ending fund balance. All other fund balance amounts are undesignated. With the
above projection, ending fund balances should be $37,331,219. There are no funds with significant
fund balance changes from last year.
Fund balances that will have a 10% change or greater for beginning to ending fund balance are:
• Public Works will decrease $975,414 in 2009 due to the use of accumulated reserves for
strategic road projects .
• Social Services fund balance is planned to drop $695,733 due to the State reducing the
amount of TANF Reserve allowed.
MAJOR FACTORS IMPACTING THE 2009 BUDGET
The major factors impacting the 2009 budget are the increases in energy costs, the sluggish
economy and the housing crisis. The downturn of the economy has increased the Human Service
caseloads, as more people have need for public assistance. The housing slowdown has slowed
the pace of growth in Weld County and has reduced associated revenues in Planning and Building
Inspection. Other revenues, such as interest earnings and recording fees, are down or not growing.
In addition, due to the lack of adequate pipeline delivery systems last year, the assessed value of
oil and gas dropped $39 million, which resulted in the overall assessed value only growing 2.14%
to support the county's property tax base.
The General Fund is funded at the level of $74,277,342, up $2,810,063. Without salary
adjustments, the budget for the general government functions is up $769,860. There was a
decrease of $371,754 in election costs, since 2009 is an off year election, compared to 2008 which
was a Presidential Election year. Information Services decreased $318,675 in costs due to the new
contract negotiated for a seven-year extension in services at the same level. The District Attorney's
budget is up $331,123, primarily due to the addition of one Deputy DA III for the new District Court
Division created mid-year, Chief Deputy DA for gang prosecutions, and one Deputy DA III for the
Juvenile Division. Victim Witness is up $30,625 due to additional grant resources for staffing. GIS
is down $42,793 by deferring aerial photography updates one year. The Building and Grounds
budget has been impacted by the rising energy costs and the additional buildings ($631,151).
Transferring the transit function from Human Services to the General Fund to fund the City of
Greeley contract increased appropriations by $657,197. Other departments had normal inflationary
increases.
Public safety functions are down $457,004. The Sheriff's patrol and traffic units were impacted by
fuel costs. An additional Investigator was added to the White Collar Crime Task Force ($75,113)
and a DNA Analyst was added to the Crime Lab to do property crimes. Contract with towns,
schools, and Aims Community College for law enforcement services were moved to a new budget
unit from Sheriff's Operations ($569,811). In the North Jail budget significant costs have been
deferred by not opening the remaining 122 secure confinement beds in the new jail wing. Inmate
census trends during the seven-month period prior to the development of this budget indicate 2008
capacity should be adequate in 2009. The approximately $1.59 million in deferred staff cost is not
a permanent cost savings as additional staff and capacity will be needed in the future. Six
additional positions were added in the Centennial Jail budget to make use of the added inmate
capacity in the new Alternative Jail Programs building. Jail contract space for outside jail beds was
dropped $391,463 with the opening of the new jail pod. An additional .5 FTE Coroner Investigator
was added ($46,170). Pest and Weed is up $269,196 as the department assumed prairie dog
control and tree removal responsibilities formerly done by Public Works. $50,000 was added to Pest
and Weed for the Phreatophyte Program to coordinate removal of high water using trees from along
the Platte River. Building Inspection had seven positions eliminated due to the drop in construction
activity with the economic slowdown and housing crisis saving $408,136. Communication costs
are down $334,249, primarily due to a new funding formula and agencies paying the City of Greeley
directly versus running the revenue and costs through Weld County's budget. Community
Correction contracts from the state are down $399,927 due to the loss of state funding.
Other significant changes include Engineering, which is up $444,552 due to consultant contracts
and engineering costs for projects. The General Fund's subsidy to the Public Health Department
is up $651,114 with the majority due to cost of living adjustments and a loss of $382,377 in revenue
formerly from landfill fees from the closure of the Erie landfill that must now be made up by General
Fund dollars. Finally, $1,388,594 is included for a 3.5% salary increase, the increase of retirement
to 9.0%, and health insurance rate increases for 2009.
In the area of Public Works total expenditures in 2009 will be $29,213,402. The most significant
factoring impacting the 2009 Public Works budget is the increased costs of fuel and petroleum
products. Increased fuel costs alone are $1,052,553 more than last year. Asphalt costs are also
up significantly. The use of the new milling machine that recycles asphalt will reduce the quantity
of asphalt required and the cost to haul the asphalt to the project site. Although fuel costs have
dropped recently, the budget increase is being funded due to the volatility of the oil market.
Municipal share back is funded at $1,654,918. Strategic Roads increased $1,745,200 based on
the capital improvement plan. The projects include Weld County Road 7 at Weld County Road 48
($1,019,200), Weld County Road 7 between Weld County Road 68.5 and Weld County Road 70
($267,500), Weld County Road 7 between Highway 56 and Weld County Road 48 ($399,000), and
Weld County Road 13 between Highway 34 and Weld County Road 62 with Larimer County
($1,817,000). Right-of-way purchases decreased $378,000 based on capital improvements that are
planned. There are no bridge grants for 2009. Contract costs for 2009 include reseeding
($95,000), relocation of utilities on Weld County Road 20.5 ($75,000), and relocation of utilities on
Weld County Road 50 ($200,000). Construction materials total $340,750.
The Capital Expenditures Fund, which accounts for various capital improvement projects for county
buildings is funded at $16,400,000, with $8,000,000 from property tax, $300,000 from capital
expansion fees, $8,000,000 from an Energy Impact Grant, and $100,000 from interest. Anticipated
projects include $8,000,000 for a Regional Crime Lab Building, $5,000,000 for a Community
Corrections Building, $250,000 for remodels and upgrades of Public Works facilities, and $100,000
for special projects.
On the revenue side of the budget the property taxes are budgeted at $76,642,132. This is a
2.14% increase, which is the same as the increase in the assessed valuation for 2009. This is
2.86% below the maximum amount under the Weld County Home Rule Charter 5% property tax
limitation. Revenue from interest earnings due to the conservative estimates in 2008 remain at
$3,200,000 for 2009. Tobacco tax is up $10,000, Oil and Gas Royalties are $75,000, and Fines
are up $20,000. Other revenues are stable. Building Inspection fees are down $100,000 and
Planning fees are down $275,000 due to the slow down in development and residential
construction. Charges for services are up $341,822 due to transit services. Community
Corrections revenues are down $399,927 due to lower state grants. The Treasurer's fees are
anticipated to be up $255,000 due to the volume of activity and conservative estimates in the past.
Clerk and Recorder's fees are unchanged due to slowing motor vehicle sales and slow down in
recording fees from new construction and mortgage refinancing activities. Other revenues are
stable or only slightly changed.
In the Public Works Fund revenue from the specific ownership tax is estimated to be $6,775,000.
HUTF is up $200,000 at $8,400,000. Grant revenue is anticipated at $1,500,000 from Energy
Impact Grants for Weld County Road 13 ($1,000,000) and Weld County Road 7 ($500,000). There
are no bridge grants in the 2009 budget. Severance Tax, in the amount of $600,000, is included.
Other revenues include $330,000 from landfill impact fees, $988,050 from transportation impact
fees, $750,000 for Weld County Road 13 from Larimer County, $100,000 from Johnstown for Weld
County Road 50, and $250,000 from Greeley for 71st Avenue. Improvement Agreements for Weld
County Road 20.5/Weld County Road 1 will equal $170,000. Other revenues are stable and
unchanged.
Social Services revenues are down $1,552,397 based on state allocations. Social Services
administration is the big drop of $3.3 million due to state accounting changes. Building Healthy
Marriages grants of $1.4 million have been moved from the Human Services Fund to the Social
Services Fund in 2009 with the reorganization of the departments. Human Services revenues are
down $1,570,351 with transfer of Building Healthy Marriages to the Social Services Fund ($1.4
million), transfer of the transit program to the General Fund ($571,584), and no longer providing
Migrant Head Start services on the Western Slope ($810,842). The reductions are offset by
revenues being up in Job Service ($200,004), Workforce Investment Act funds ($271,301), Pillar
of Success grant ($89,113), and Area on Aging ($121,470). Health Department outside revenues
are down $424,077 due to the Solid Waste funds being down with the annexation of the Erie
landfills by the Town of Erie, which restricts the county from collecting the solid waste impact fee
on the landfills within a municipal boundary. The other big drop in the Health Fund revenues of
$490,135 is due to the end of the Steps Grant and the Women's Wellness Connection Outreach
Grant. Other revenues in the various other funds are stable or only slightly changed.
The 2009 Final Budget contains adequate resources to provide a level of service similar to 2008.
The county will continue to focus on improving service and communication with our citizens within
our resources. Demands in many areas continually exceed resources available. To serve the
growing needs in the county, we will continue to explore possibilities for improved efficiency while
maintaining excellence in service.
Many uncertainties face county governments like Weld County, as they cope with growing
populations with diverse needs, federal and state budget reductions, and managing of land use
changes, and weather the economic downturn, credit crisis, and housing crisis. Many tough
decisions associated with implementation of programs, and how they are to be funded, must be
made by the Board of County Commissioners with citizen input. Hopefully, this budget document
has allowed the Board to make those difficult decisions to maximize the value of the tax dollars of
the citizens of Weld County.
As a final note, I want to acknowledge again the hard work and spirit of cooperation manifested by
the elected officials, department managers, and employees in recognizing the problems and issues
confronting the county and responding with creativity and understanding. The county, as a whole,
also recognizes the Weld County taxpayers and consumers of county services who provide the
economic resources to the county, and we pledge our commitment to continue to provide the best
in county services possible.
Copies of all budget documents are available for the public at 915 10th Street, Room 317, Greeley,
Colorado. More information can be found on Weld County’s website at www.co.weld.co.us.
Very truly yours,
Donald D. Warden, Director
Finance and Administration
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