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									 Salt Lake County
       Utah
2007 Budget Plan
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                ii
       SALT LAKE COUNTY
             UTAH
       2007 BUDGET PLAN




Jeff Hatch, Salt Lake County Auditor

       Mayor Peter Corroon

     Salt Lake County Council




                iii
                          Management & Budget Division

                      Lance Brown, Director of Management & Budget

                                   Project Manager
               Ronald Garner, Associate Director of Management & Budget


                                     Project Team
                                      Auditor’s Office

                     Lance Brown, Director of Management & Budget
                 Ron Garner, Associate Director of Management & Budget
                              Larry Slade, Budget Manager
                            Reginald Walters, Senior Auditor
                              Anthony Hill, Deputy Auditor
                             Zachary Case, Budget Analyst


                                      Mayor’s Office

                       Darrin Casper, Mayor’s Chief Financial Officer
                             Scott Jurges, Fiscal Administrator
                          Andrew Keddington, Office Coordinator


                                          Council

                       County Council Members and Their Advisors
                        David Delquadro, County Fiscal Manager
                        Katie McCarthy, Assistant Fiscal Manager


We express appreciation to the elected officials, department and division directors, fiscal
staff, and other employees for their many hours preparing budget documents and related
information that make up the 2007 budget.




                                            iv
              Salt Lake County
                    Utah


                 OUR MISSION




 The mission of Salt Lake County is to provide services
 which are legislatively mandated, commonly expected, and
 enhance the quality of life in an effective, efficient, and
 professional manner. To accomplish these purposes, Salt
 Lake County is guided by the following core principles:

• Treat citizens, clients, customers, and employees with
  respect, openness, and courtesy.
• Protect and defend life, liberty and property.
• Communicate and cooperate with all government agencies.
• Encourage uniform and fair treatment to all citizens in the
  County without regard to political boundary.
• Measure performance to achieve success.




                             v
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished
Budget Presentation Award to Salt Lake County, Utah for its annual budget for the fiscal year beginning January 1,
2006. In order to receive this award, a government unit must publish a budget document that meets program
criteria as a policy document, as an operations document, as a financial plan, and as a communications device.

This 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 the GFOA to determine its eligibility for another award.


                                                        vi
                     HOW TO READ THIS DOCUMENT
This section provides a general explanation of the format and content of the 2007 Budget
Document to act as an aid in the budget review.

The Introductory Section includes:
   Table of contents
   Brief overview of Salt Lake County, including demographic and economic statistics
   Organizational chart for Salt Lake County government
   List of all County Elected Officials
   Functional structure chart to display the budgetary organizations for each major
   service area
   Fund structure chart to display budgetary organizations within each fund
   Description of all the funds discussed throughout the budget documents
   Economic outlook and financial “State of the County,” which include discussions of
   how revenues are projected for the County, key indicators of economic growth, and
   key elements related to the financial condition of the County
   Major County revenue sources, including a discussion of property taxes, sales and use
   taxes, and grants
   Budget and appropriation process which describes the County budgeting process,
   methods for amending the budget and outlines the budget schedule for the process
   Proposed Financial Policies for the County
   A number of financial tables that provide detailed information on County revenues
   and expenditures

The Adopted Budget section includes:
   The County Budget Resolution
   Detailed tables that provide information on the adopted revenues and expenditures by
   fund and organization
   Council Legislative Intent to give direction for certain spending in the adopted budget
   Detailed tables on the number of people employed by the County

The Budget Narrative Sections
The sections following the “Adopted Budget” section through the “Other” sections focus
on budget narratives for each Elected Office and Agency. The Agencies are generally
grouped by function:
   General Government
   Public Safety
   Social Services
   Recreation and Cultural
   Public Health
   Public Works
   Capital Projects
   Debt
The “Other” tab includes information for non-operating budgets such as Judgment
Levies, and Statutory and General Funds.




                                            vii
Each Agency’s budget narrative includes information on:
   The purpose of the agency and its primary services
   Funds and organizations associated with the agency
   Goals, outcomes, performance measures, and industry standards/benchmarks (where
   available) specific to the agency and its programs
   Major initiatives and challenges
   2007 adopted budget and a discussion of any significant changes to the budget from
   the previous year




                                          viii
                           To the Citizens of Salt Lake County:

                           In 2006 Salt Lake County’s population reached the 1 million mark. With
                           this growth come new opportunities and challenges. We continue our
                           commitment to recreation and education; safe communities, roads, and
Peter M. Corroon           sidewalks; senior citizen centers and libraries. Most of all, we recognize
Salt Lake County Mayor
                           that planning for this future growth is imperative to the quality of life and
                           future success of Salt Lake County.
2001 S State Street
Suite N-2100
                           I believe this budget demonstrates a prudent and structurally sound use of
Salt Lake City, UT 84190
                           county resources in the face of increasing demands. Efforts that ensure
 801 / 468-2500            fiscal responsibility and future stability include:
 801 / 468-3535 fax

                                  Operating a long range budget and planning process which projects
                                  revenues, budgets, and minimum fund balances five years into the
                                  future. This multi-year financial forecast alerts elected officials and
                                  executive management of potential budget stress that may occur in
                                  the future.

                                  Implementing a comprehensive performance management system
                                  to improve the accountability of government for its citizens and
                                  provide meaningful information to elected officials on program
                                  effectiveness. Agencies were required to develop goals, objectives,
                                  performance measures, targets, and action plans for
                                  implementation in 2006. (These measures are included in the
                                  budget documents found in this report.)

                                  Utilizing a Debt Review Committee that reviews all forms of debt
                                  requests and forwards its recommendations to the County Council.

                                  Taking a conservative approach to incurring debt. A “pay as you
                                  go” approach is almost always used, except for major capital
                                  construction projects, for which the County issues bonds.

                                  Maintaining a triple-A bond rating from the major bond rating
                                  agencies. Salt Lake County is one of 21 counties in the nation to
                                  receive a triple-A rating from Moody’s Investor’s Services,
                                  Standard & Poor’s, and Fitch Ratings.

                                  Continued use of a countywide cost allocation plan.


                           Salt Lake County works hard to provide the best services possible with the
                           funds available. The county’s talented and committed employees are
                           creative in their abilities to provide necessary, effective services to
                           increasing populations in the face of limited budgets. To enhance our
                           ability to provide these services, agencies:



                                                         ix
       Leverage county funds through private/public partnerships. This
       includes an extensive volunteer network.
       Develop alternative ways to provide services. For example, as the
       County Jail filled to capacity, our Substance Abuse, Mental Health,
       Criminal Justice, and Community Resources agencies worked
       closely to develop a range of “alternatives to incarceration” that
       provide treatment, supervision, and housing in the community for
       significantly less cost than housing people in jail.

Salt Lake County’s budget is focused on the priorities that will improve
the lives of its citizens. The four major priorities that guided the budget for
FY 2007 included:
            • Maintaining our Quality of Life
            • Enhancing Public Safety
            • Promoting Economic Development
            • Providing Quality Government

These are discussed further in the “Budget Overview” section of this
report.

During my first year as Salt Lake County Mayor, I inherited the 2005
budget. I focused my first year on promoting integrity throughout the
county and ensuring that we operate an open, honest, and transparent
governing and budgeting process. In 2006, we began improving our
budget process. The 2007 budgeting process allowed me to build on of
the initial two years and now closely tie our budget with our main
priorities: public safety, quality of life, and economic development.


Respectfully submitted,




Peter M. Corroon
Salt Lake County Mayor




                               x
xi
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                xii
                                     Budget Overview
         Salt Lake County’s 2007 Adopted Budget for all funds is approximately $913
million ($886 million in appropriated funds and $27 million in un-appropriated balance
sheet transactions). Included in this amount are the budgets for the County’s 10
internal service funds which are used primarily to account for the financing of services
provided by one County agency to other County agencies. After deducting these
internal service charges, inter-fund charges, and other adjustments, the total Adopted
Budget for 2007 is approximately $717 million (net budget), which represents the actual
budgeted dollars projected to be spent for services provided to the community. A
detailed schedule of these adjustments titled ‘Computation of 2007 Net Expenditure
Budget’ is on page 72.

       The 2007 Adopted Budget includes proposed expenditures for a number of
County programs such as public safety, social services, public works, and various other
programs. More specific information on the allocation of the County’s budget is
presented in Figure 1 below.


                               2007 Adopted Budget


                                              Other
                      General Government &     4%
                           Tax Admin                               Public Safety/Criminal
                               7%                                          Justice
       Health & Regulatory                                                  24%
                                                                            23%
               6%


     Public W orks
          9%




     Social Services
          13%

                                                                      Education, Recreation
                             Capital Outlay
                                                                           & Cultural
                                 16%
                                                                              22%




   Figure 1. 2007 Adopted Budget allocated to major Salt Lake County program categories.




                                               xiii
                   Initiatives that Guided the Budget’s Development

The Salt Lake County budget is focused on the priorities that will improve the lives of its
citizens. The five major priorities that drove the budget for FY 2007 include:

       •   Providing quality government
       •   Promoting economic development
       •   Protecting the natural environment
       •   Maintaining our quality of life
       •   Enhancing public safety

Specific initiatives tied to these priorities are discussed below:


Providing Quality Government: Be a model of open, honest, ethical and fiscally
responsible government.

   •       Planning, Not Politics

   •       Help public quickly access information and services. “No wrong door to county
           government.”

   •       Increased collaboration/coordination among county departments.

   •       Improve fiscal and procedural controls.

   •       Connect budgets and performance measures.


Promoting Economic Development: Improve and coordinate the business
environment in Salt Lake County.

   •       World-class technology park to accommodate new commercialized ventures.

   •       Support small businesses: UPGRADE, workshops, revolving loan fund, forums,
           health insurance.

   •       Foster increased tourism and convention activity.

   •       Renew or create Foreign Trade Zone.


Protecting the Natural Environment: Protect and preserve land, water and air in Salt
Lake County.

   •       Revitalize and preserve streams, rivers and corridors such as the Jordan River.

   •       Preserve open space and protect foothills.

              o   Open Space. The citizens of Salt Lake County approved Proposition 2 in
                  the November 2006 election, which authorizes the County to issue up to
                  $48 million in general obligation bonds for the purpose of financing the
                  acquisition and preservation of open space, natural habitat, parks and
                  community trails. The Council recommended budget includes funding for

                                                xiv
              a new Open Space staff employee and a small operating budget to
              administer this program. A major 2007 initiative for Open Space is to
              develop an Open Space Master Plan in order to effectively utilize the
              authorized funds.

   •   Reduce emissions, energy and water usage.

   •   Increase recycling and use of energy-efficient vehicles and practices.

          o   Recycling Program. The Council adopted budget includes approximately
              $4.5 million for implementation of a new recycling program in the
              unincorporated area. Approximately $4.1 million is for the initial purchase
              of 65,561 containers and 3 new collection trucks. The previous recycling
              program had roughly 25% participation; the new program will provide
              100% of unincorporated area residents with a recycling container. The
              monthly fee will be adjusted from $9 to $11 for a user that receives the
              standard 1 garbage and 1 recycling container. The Mayor projects that
              the program revenues will cover the additional cost after approximately 8
              years of service.

Maintaining Our Quality of Life: Maintain and improve the health, social quality and
economic stability of citizens through education, services and planning.

   •   Expand quality recreation, art, entertainment and education opportunities:
       recreation centers, libraries, after-school programs, hiking/biking trails, senior
       centers.

          o   Zoo, Arts, and Parks Projects. The citizens of Salt Lake County approved
              Proposition 1 in the November 2006 election, which authorizes the
              County to issue up to $65 million in general obligation bonds for Zoo, Arts
              and Parks (ZAP) projects. These projects include construction of new
              recreation facilities and renovation and capital maintenance projects for
              many existing facilities. In addition, proceeds from these bonds are
              budgeted for improvements to parks and development of trails. The five
              largest projects, totaling an estimated $41.4 million, are the following:
                      Southwest Recreation Center – new facility
                      Northwest Recreation/Senior Center – new building and
                      renovations of the existing building
                      Vista Park in Taylorsville – new Baseball Complex
                      Holladay Lions Recreation Center – various additions
                      Copperview Community Center – various additions

   •   Continue countywide planning and coordination for future growth.

          o   Planning for the West Bench. In cooperation with Kennecott Land, Salt
              Lake County is undertaking a planning process for the development of the
              West Bench. Kennecott Land owns approximately 75,000 acres of
              developable land in Salt Lake County along the Oquirrh Mountains which
              is located on the west side of the Salt Lake Valley. It is anticipated that it
              could become the home of as many as 500,000 people over the next 75
              years. For this effort, Kennecott Land has agreed to fund 5 time-limited
              County employees for the 2 to 3-year start up period of the West Bench
              Development. The positions that make up the project team consist of a
              project manager, planner, attorney, financial analyst, and coordinator.

                                             xv
               It is anticipated that in 2007 this new project team will, among other
               duties, help achieve the adoption of a West Bench General Plan and a
               Salt Lake County and Kennecott Master Development Agreement. It is
               also anticipated that the first Community Structure Plan will begin in the
               fall of 2007.

   •   Emphasize prevention/treatment of substance abuse and mental health issues;
       promote child immunizations; lowering obesity rates through healthy activities.

           o   Funding for 100,000 Immunizations. The adopted budget includes
               $400,000 in new funding for a childhood immunization program.

   •   Increase adoption and reduce euthanasia of healthy domestic pets.


Enhancing Public Safety: Ensure that citizens are safe in their homes, neighborhoods
and businesses.

   •   Seamless emergency dispatch.

   •   Increase alternatives to incarceration – training, education, treatment – without
       compromising community safety.

   •   Improve emergency preparedness and coordination within the county.

   •   Provide coordinated law enforcement with more local control.


                              Employee Compensation

              Employee compensation and benefit costs represent 58% of the total
2007 operating budgets (includes only those budgets with operating programs). The
2007 Adopted Budget includes the following compensation package for employees:

   •   2% Structure/COLA adjustment
   •   2.75% merit increase for eligible employees
   •   1% longevity payment to 401(k) accounts of merit employees not eligible for a
       merit increase

                This compensation package will cost approximately $7.3 million in 2007.
The budget also includes an additional 2.75% increase for Sheriff deputies at a cost of
approximately $1.2 million. In addition, a 4.5% increase for employee health insurance
is included in the 2007 budget which will cost an additional $1.1 million.


                           Salt Lake County Staffing Levels

               Employment levels at Salt Lake County government are approved and
controlled during the budget process. The current approved full-time equivalent
employee count, on a county-wide basis, is 4,065, which represents a small increase
from the level approved in 2006. At present, there are no plans for significant increases
in the total employee count.



                                            xvi
                                        TABLE OF CONTENTS


Title Page..................................................................................................... i

Salt Lake County Mission Statement............................................................... v

Distinguished Budget Presentation Award .......................................................vi

How to Read this Document..........................................................................vii

Mayor’s Transmittal Letter ...........................................................................ix

Auditor’s Transmittal Letter ..........................................................................xi

Budget Overview......................................................................................... xiii

INTRODUCTORY SECTION                                                                                      Page

          Table of Contents............................................................................ 1

          Profile of Salt Lake County.............................................................. 4

          Organizational Chart ..................................................................... 12

          Salt Lake County Elected Officials ................................................ 13

          Functional Structure – Chart ......................................................... 14

          Fund Structure – Chart.................................................................. 15

          Fund Descriptions - All Appropriated Funds.................................. 16

          Economic Outlook ......................................................................... 20

          Major Revenue Sources................................................................ 23

          The Financial “State of the County”............................................... 29

          Budget Process, Calendar, & Appropriation Process.................... 34

          Strategic Planning Process ........................................................... 36




                                                            1
    Proposed Financial Goals and Policies,
    and Current Practices ................................................................... 38

    Three Year Revenue and Expenditure Summary by Function ...... 48

    Three Year Expenditure Summary by Organization...................... 49

    Three Year Comparison of Revenues, Expenditures, and
    Other Financing Sources for all Major Funds ................................ 54

    Combined Statement of Revenues, Expenditures and Other
    Financing Sources ........................................................................ 55

ADOPTED BUDGET
    Council Budget Resolution ............................................................ 57

    Fund Summary.............................................................................. 61

    Projected Fund Balances Changes............................................... 63

    Adopted Revenue Budget by Fund ............................................... 64

    Adopted Expenditure Budget by Organization .............................. 66

    Fund Balance Transfers ................................................................ 70

    Computation of 2007 Net Expenditure Budget .............................. 72

    Council Legislative Intent .............................................................. 73

    Full Time Equivalent Employee History......................................... 78

    Changes to Full Time Equivalent Employees................................ 80

GENERAL GOVERNMENT

    General Government Organizations narratives ............................. 81

PUBLIC SAFETY
    Public Safety Organizations narratives ...................................... 163




                                                 2
SOCIAL SERVICES
         Social Services Organizations narratives .................................... 191

RECREATION AND CULTURAL
         Recreation and Cultural Organizations narratives...................... 225

PUBLIC HEALTH
         Public Health Organizations narratives ...................................... 269

PUBLIC WORKS
         Public Works Organizations narratives ....................................... 285

CAPITAL PROJECTS
         Capital Project Organizations narratives ..................................... 313

         Capital by Organization ............................................................... 323

         Capital by Fund ........................................................................... 325

         Capital Asset Thresholds ............................................................ 326

         Significant Non-recurring Projects............................................... 327

DEBT
         Debt Organizations narratives..................................................... 331

         Salt Lake County Debt ................................................................ 337

         Ten Year History of Debt Service................................................ 339

         Total Debt Service....................................................................... 341

OTHER

         Other Organizations narratives ................................................... 343

Glossary ............................................................................................. 353




                                                         3
                            Profile of Salt Lake County

Permanent settlement of the area containing today's Salt Lake County boundaries began on
July 24, 1847, when the religious leader Brigham Young entered the "Great Salt Lake Valley"
with a small party of pioneers after a 1,500 mile trek westward. The Salt Lake Valley soon
became a major center for trade and commerce for the wagon trains carrying settlers and
miners westward. As a result of continuous economic and population growth, the cities and
unincorporated areas of what is often referred to as "the Wasatch Front" (in reference to the
populace on the west slope of the Wasatch Mountains) have grown into a single large
metropolis. Salt Lake County is the commercial center of this metropolis. Salt Lake City, the
heart of the County, became the capital city of the territory of Utah and the county seat in
December 1858.

Salt Lake County comprises an area of 737 square miles. It is bordered on the west by the
Great Salt Lake (one of the largest inland bodies of water in the United States) and the Oquirrh
Mountains, and on the east by the Wasatch Mountains. Six major canyons lead into the Salt
Lake valley, offering hiking, picnicking, camping, fishing, biking and world-famous skiing, as well
as other recreational opportunities. Further, Citizens of the County and others are benefited by
outstanding transportation systems, educational institutions, and cultural opportunities.

Salt Lake County is the most populous county in Utah. The 2006 County population of 996,374
represents approximately 38% of the total State population. The City and County area, often
referred to as "the crossroads of the west", is one of the largest metropolitan areas between
Phoenix and the Canadian border, north to south, and between Denver and California, east to
west. Over the past several years the growth in population, business, and industry have
brought a national and international reputation to the Salt Lake valley. The Salt Lake area
received further worldwide attention in February 2002 as host of the Olympic Winter Games.

Salt Lake County is home to 16 incorporated cities ranging in size from nearly 178,000 citizens
to a city with less than 400 citizens. The first city was incorporated more than 150 years ago
while the most recent was established in 2005. City governments provide municipal services to
over 600,000 residents, and Salt Lake County Government provides those same services to
residents in the unincorporated areas as well as several of the smaller cities on a contract basis.

The County provides a diversified range of countywide services, as well as certain municipal
services. Countywide services include the following: Services provided by the elected officials--
such as property tax assessing and collecting, auditing, budgeting, accounting, surveying,
recording, marriage licenses, passports, and ordinance enactment and enforcement; Human
Services--such as mental health services, public health services, substance abuse services,
aging services, criminal justice services, and youth services; certain Public Works services--
such as flood control, and solid waste management; Community Services--such as recreational
and educational services (including the Salt Palace convention center, fine arts centers, visitor
promotion, parks and recreation, golf courses, and the planetarium. Library services are
countywide excepting those taxing areas within the two incorporated cities of Salt Lake and
Murray, who maintain their own library systems. Examples of municipal services include
paramedic,




                                                 4
  Figure 2 Map of Salt Lake County showing the boundaries of all its municipalities.




and fire protection (delivered by contract), police protection, real estate development services
and business licenses, street lighting, traffic engineering, highways, animal services, planning
and zoning, and justice courts.

Sanitation services are provided by a separate legal entity, Special Service District #1 (reported
as the Sanitation enterprise fund), which has the same governing body as the County. Also, the
Municipal Building Authority and the Redevelopment Agency are separate legal entities with the
same governing body as the County.




                                                                     5
Salt Lake County Government:

   •   Operates on an annual net budget of $717 million
   •   Employs over 7,000 full and part-time workers
   •   Recruits more than 25,000 volunteers annually (965,261 hours in 2005)
   •   Provides a wide range of services ranging from operation of Utah’s largest library system to delivery
       of over 1,000 Meals-on-Wheels meals per day


County Governance

The County’s government is structured as a Council—Executive form, where the executive is
elected and is referred to as Mayor. There are nine part-time council members, three voted at-
large to staggered six-year terms, and six are elected by district with staggered four-year terms.
The County Mayor’s term is four years. There are eight other elected officials who have
independent authority defined by statute: the Assessor, District Attorney, Auditor, Clerk,
Recorder, Sheriff, Surveyor and Treasurer. Statutory duties of the Auditor include, among many
other duties, serving as the Budget Officer, and responsibility to prepare this annual budget
report. The Mayor's area of responsibility is organized into major departments under which a
multi-divisional structure exists. All Department Directors serve as exempt (appointed), non-
merit employees. Division Directors within the departments are merit employees.




                                                    6
                                                           SALT LAKE COUNTY
                                                                            STATISTICS

                                   Utah Median                      SLCo
 Fiscal                              Income                       Per Capita             Utah                             Utah                           Utah
  Year                                 Per                        Personal            Average Pay                 Inflation-Adjusted                 Unemployment
                                  Household (1)                  Income (2)            Growth (3)                   Pay Growth (3)                     Rates (3)

   1996                           $         37,038               $      22,425            4.1%                               1.2%                             3.0%
   1997                           $         42,775               $      23,821            4.8%                               2.4%                             2.7%
   1998                           $         44,299               $      25,051            4.4%                               2.8%                             3.4%
   1999                           $         46,050               $      25,616            3.8%                               1.6%                             3.4%
   2000                           $         47,550               $      27,674            4.8%                               1.4%                             3.0%
   2001                           $         47,342               $      28,914            2.9%                               0.0%                             4.3%
   2002                           $         47,861               $      29,349            1.6%                               0.0%                             6.3%
   2003                           $         49,275               $      29,838            1.7%                              -0.6%                             5.7%
   2004                           $         50,871               $      31,365            3.5%                               0.8%                             4.8%
   2005                           $         54,813               $      32,983            3.6%                               0.2%                             4.0%


                        PER CAPITA INCOME AND MEDIAN INCOME                                                   UTAH AVERAGE PAY GROWTH
                                   PER HOUSEHOLD
                 $60,000                                                                             6.0%
                 $50,000                                                                             5.0%
     DOLLARS




                 $40,000                                                                             4.0%
                                                                                           GROWTH




                 $30,000
                                                                                                     3.0%
                 $20,000
                                                                                                     2.0%
                 $10,000
                                                                                                     1.0%
                         $-
                                1996 1997 1998 1999 2000 2001 2002 2003 2004 2005                    0.0%

                                                      YEARS                                                 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
                                 SLCo Per Capita Personal Income (2)                                                               YEARS
                                 Utah Median Income Per Household (1)

Figure 3: Per capita income has been steadily rising for the last ten years. Median    Figure 4: Utah average pay growth was strong in the late '90s but diminished during the
income per household was stagnant from 2000 to 2002 but has also generally been        downturn from 2001 to 2003. We appear to be back in an up swing.
on a steady rise over the last 10 years.


                        UTAH INFLATION-ADJUSTED PAY GROWTH                                                        UNEMPLOYMENT RATES
                         3.0%
                         2.5%                                                                        7.0%
                                                                                                     6.0%
                         2.0%
                                                                                                     5.0%
                         1.5%
               GROWTH




                                                                                             RATES




                                                                                                     4.0%
                         1.0%                                                                        3.0%
                         0.5%                                                                        2.0%
                         0.0%                                                                        1.0%
                                                                                                     0.0%
                        -0.5%
                                                                                                            1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
                        -1.0%
                                1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
                                                                                                                                   YEARS
                                                      YEARS


Figure 5 Utah average pay growth after adjusting for inflation was flat or negative    Figure 6: Unemployment has generally been very low in Utah but increased to
from 2001 to 2003 but has had some positive growth in 2004 and 2005. 2005 growth       over 6% in 2002. Since that time it has steadily improved.
was negatively impacted by higher inflation.



Sources
(1) U.S. Census
(2) Utah Department of Workforce Services
(3) Governor's Office of Planning & Budget


Note: The Median Household Income numbers have changed from the previous year report. We are using a different source.

                                                                                         7
                       SALT LAKE COUNTY
                                   DEMOGRAPHICS
Profile of General Demographic Characteristics: 2000 Census
                                                                           Number           Percent
Total Population                                                           898,387          100.0%
Sex and Age
  Male                                                                     452,957             50.4%
  Female                                                                   445,430             49.6%
  Median Age                                                                  28.9
Race*
  White                                                                    775,666             86.3%
  Black                                                                      9,495              1.1%
  American Indian                                                            7,892              0.9%
  Asian                                                                     22,991              2.6%
  Native Hawaiian and Other Pacific Islanders                               11,075              1.2%
  Some other race                                                           48,166              5.3%
  Two or more races                                                         23,102              2.6%
Education Attainment 25 yrs and over
  Less than 9th grade                                                       18,214              3.6%
  9th to 12 th grade, no diploma                                            48,871              9.6%
  High School graduate or equivalency                                      122,409             24.0%
  Some College, no degree                                                  142,287             27.9%
  Associate degree                                                          38,041              7.5%
  Bachelor's degree                                                         93,213             18.3%
  Graduate or professional degree                                           46,418              9.1%
Ancestry (total reported 994,290 110.7%)
  English                                                                  234,109             26.1%
  German                                                                   108,658             12.1%
  Scotch - Irish                                                           104,888             11.7%
  Swedish (Swiss)                                                           51,485              5.7%
  Danish                                                                    49,506              5.5%
  Italian                                                                   25,523              2.8%
  Norwegian                                                                 24,269              2.7%
  French                                                                    23,179              2.6%
  Dutch                                                                     20,817              2.3%
  Welch                                                                     19,066              2.1%
  All Others                                                               332,790             37.1%
Occupation
  Management, professional                                                 145,909             32.8%
  Service Occupations                                                       57,946             13.0%
  Sales and office occupations                                             139,708             31.4%
  Farming, fishing, and forestry occupations                                   455              0.1%
  Construction, extraction, and maintenance                                 43,183              9.7%
  Production, Transportation, material moving                               57,927             13.0%

* 106,787 individuals that recognized themselves as one of the races listed above also considered
themselves to be Hispanic/Latino. Hispanics/Latinos can be of various races.

Source U. S. Bureau of Census, Census 2000




                                                  8
                                                        SALT LAKE COUNTY
                                                                     DEMOGRAPHICS

                                                                                                                 Population                             Population
                      Fiscal                                                                                       Natural                                 Net
                       Year                                     Population (1)                                   Increase (2)                          Migration (2)

                       1996                                              840,649                                         11,325                                     1,982
                       1997                                              858,306                                         11,884                                     5,773
                       1998                                              870,735                                         12,386                                        43
                       1999                                              885,216                                         12,501                                     1,980
                       2000                                              898,387                                         13,176                                     4,385
                       2001                                              918,279                                         13,234                                     2,268
                       2002                                              927,564                                         12,872                                    (3,587)
                       2003                                              940,465                                         13,380                                      (479)
                       2004                                              955,166                                         13,197                                     1,504
                       2005                                              978,285                                         13,054                                    10,065


                               SALT LAKE COUNTY POPULATION                                                      POPULATION NATURAL INCREASE

                    1,000,000                                                                          14,000
                                                                                                       13,500
                     950,000
                                                                                                       13,000
    POPULATION




                                                                                          POPULATION




                     900,000                                                                           12,500
                                                                                                       12,000
                     850,000                                                                           11,500
                     800,000                                                                           11,000
                                                                                                       10,500
                     750,000                                                                           10,000
                                 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005                              1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
                                                      YEARS                                                                          YEARS


Figure 7: Total population is steadily rising primarily due to net inmigrations.     Figure 8: Incremental population growth from births net of deaths has declined slightly
                                                                                     due to an aging population and less births per family.



                                POPULATION NET MIGRATIONS

                     12,000
                     10,000
                      8,000
                      6,000
       POPULATION




                      4,000
                      2,000
                        -
                     (2,000)
                     (4,000)
                     (6,000)
                                1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
                                                      YEARS



Figure 9: Incremental population growth from net migration sharply increased in
2005, a result of a rebound from the recession and a strong job market in
construction and professional services.

                 Sources
                 (1) U.S. Census Bureau
                 (2) Govenor's Office of Planning & Budget




                                                                                     9
                                                     SALT LAKE COUNTY
                                                          PRINCIPAL TAXPAYERS

December 31, 2005
                                                                                                                           Percentage
                                                                                                                             of Total
                                                                                                        Taxable         Taxable Values of
Taxpayers                                                                    Type of Business            Value           $53,961,875,420

Kennecott Utah Copper/Explorations/Minerals                                Mining                     $ 1,577,517,434         2.9%

Pacificorp                                                                 Electric Utility              767,682,292          1.4%

Qwest/U.S. West Communications                                             Communications                479,250,557          0.9%

Corporation of the Presiding Bishop of the                                 Religious                     368,977,613          0.7%
Church of Jesus Christ of Latter-Day Saints (1)

Delta Airlines                                                             Transportation                256,111,050          0.5%

Miller Family Real Estate/Delta Center                                     Real Estate/Delta Center      243,318,487          0.5%

Questar Corporation                                                        Natural Gas Utility           239,447,935          0.4%

Skywest Airlines                                                           Transportation                236,989,140          0.4%

Boyer Companies                                                            Real-estate Development       230,388,989          0.4%

Grand America/Little America Hotels/Sinclair Companies                     Hotels/Energy                 215,518,395          0.4%
    Total                                                                                             $ 4,615,201,892         8.5%




(1) Includes the following:
     Beneficial Development
     Corporation of the President of the Church of Jesus Christ of Latter-Day Saints
     Corporation of Presiding Bishop of Church of Jesus Christ of Latter-Day Saints
     Deseret Management
     Deseret Title Holding
     Property Reserve
     Zion's Securities


Source: Salt Lake County 2005 CAFR




                                                                              10
             Largest Salt Lake County Employers

Company                                                   Type of Industry
_____________________________________________________
University of Utah*                   University & related
State of Utah                          State Government
Granite School District Public         Local Government
Jordan School District Public          Local Government
Salt Lake County                       Local Government
Novus                                      Credit Services
Delta Airlines                          Air Transportation
LDS Hospital                                      Hospital
Salt Lake City School District         Local Government
Salt Lake City Corp                    Local Government
US Post Office                       Federal Government
Salt Lake Community College            State Government
United Parcel Service                      Courier Service
Kroger Group Cooperative                   Grocery Stores
Zions First National Bank                            Bank
Qwest Corp                               Communications
Albertson’s                                Grocery Stores
Convergys                                   Telemarketing
Primary Children’s Medical Center                 Hospital
Dick Simon Trucking                               Trucking
Communications & Commerce                   Telemarketing
Cottonwood Hospital                               Hospital
Snowbird**                                      Ski Resort
C R England & Sons                                Trucking
St. Marks Hospital                                Hospital
L3 Communications                           Manufacturing
Utah Transit Authority                      Transportation
Wal Mart General                       Department Stores
SkyWest Airlines                        Air Transportation
American Express                           Credit Services


* Includes hospital
** Seasonal peak

Source: Utah Department of Workforce Services (2006 Economic Report to the
Governor)




                                                 11
                          SALT LAKE COUNTY ORGANIZATIONAL CHART

           District                                                                                                         Council
           Attorney                       SALT LAKE COUNTY CITIZENS                                                         Legislative




           Assessor                                                                                                        Justice Ct



                Auditor                                                                                               Recorder



                       Clerk                                                                                  Surveyor



                                     Sheriff                        Mayor                       Treasurer




Deputy Mayor                                                         Chief                                                  Business &
                                                                  Administrative                                            Economic
                                                                    Officer                                                Development



 Public Info
                        Chief Financial            Human                    Administrative             Community                  Public Works
  Officer
                           Officer                 Services                   Services                  Services                    Director
                                                   Director                   Director                  Director

 Community
                                               Aging Services               Contracts &              Center for the Arts         Engineering
  Relations                                                                 Procurement
                                               Animal Services                                       Clark Planetarium           Fire
                                                                            Employee Services
Intergovernmental                              Community                    Reserve (ESR)            Convention,                 Planning &
Relations Specialist                           Resources &                                           Exposition, &               Development
                                               Development                  Facilities               Visitor Promotion           Services
                                                                            Management
Intergovernmental                              Criminal Justice                                      Parks & Recreation          Public Works
Relations Specialist                           Services                     Fleet Management                                     Operations
                                                                                                     TRCC
                                               Health Department            Information                                          Sanitation
                                                                            Services                 Zoo, Arts, & Parks
                                               Library Services                                      & Open Space                Solid Waste
                                                                            Personnel                                            Management
                                               Mental Health

                                               Sanity Hearings
                                               and Indigent Legal

                                               Substance Abuse
                                               Services

                                               USU Extension
                                               Services

                                               Youth Services




                                                                       12
          SALT LAKE COUNTY ELECTED OFFICIALS

COUNTY COUNCIL
    JEFF ALLEN
    JIM BRADLEY
    MARK CROCKETT - Chairperson
    JOE HATCH
    MARVIN HENDRICKSON
    RANDY HORIUCHI
    MICHAEL JENSEN
    DAVID WILDE
    JENNY WILSON

COUNTY MAYOR
    PETER M. CORROON

DISTRICT ATTORNEY
    LOHRA L. MILLER

ASSESSOR
    LEE GARDNER

AUDITOR
    JEFF HATCH

CLERK
    SHERRIE SWENSEN

RECORDER
    GARY W. OTT

SHERIFF
    JAMES M. WINDER

SURVEYOR
    REID J. DEMMAN

TREASURER
    LARRY W. RICHARDSON

JUSTICE COURT
    PEGGY ACOMB, JUDGE
    SHAUNA GRAVES-ROBERTSON, JUDGE



                             13
                                                                                                 Salt Lake County
                                                                                                   Functional Structure

                                                                                                  ALL BUDGETARY FUNDS



          General                      Public                     Social               Recreation &                 Public                 Public                     Debt                 Capital                      Other
         Government                    Safety                    Services                Cultural                   Health                 Works                                           Projects


     1010 Council               1410 Unincorp Sheriff      2100 Youth Scvs          3500 Fine Arts Cent      2150 Health            4050 Develop Svcs         5150 Bond Debt        5031 Salt Pal Const 1       1102 Tax Admin Judg
     1011 Tax Admin             1415 Sheriff Law Enforce   2300 Aging Svcs          3510 Clark Planetarium   2250 Substance Abuse   4250 Street Lighting      5151 Millcreek Debt   5032 Salt Pal Const 2       2501 Library Judg
     1020 Mayor Admin           1420 County Jail           2350 Extension Svcs      3550 Salt Palace Ops     2450 Mental Health     4400 Public Work Ops      5230 MBA SP Renov     5033 South Towne P          5000 Stat & General
     1021 Mayor Ops             1425 Sheriff Court Svcs    2500 Library             3551 TRCC                                       4450 Public Work Eng      5233 MBA Univ Hosp    5050 Cap Improvements       5101 Countywide Judg
     1050 Clerk                 1430 Sheriff Invest        2710 Comm. Res. & Dev.   3552 Southtowne Ops                             4550 Class B Roads Proj   5235 MBA SP Exp       5055 Millcreek Fireflow     5002 Sales Tax Div Proj
     1051 Election Clerk        1500 Justice Courts        2730 Redevelop Ag        3560 Equestrian Park                            4560 Class B Roads Ops    5236 MBA Southt       5070 Child Mus Const        5020 Municipal Svcs
     1100 Auditor               2200 Animal Svcs           2740 Housing Prog        3580 Open Space Fund                            4600 Flood Con Eng        5237 MBA EOC          5321 Dimple Dell Park       5021 Mun Svcs Judg
     1101 Auditor-Tax           2400 Criminal Just.        2770 Revolving Loan      3591 Large Arts                                 4610 Flood Con Proj       5238 MBA South Mtn    5322 Rec Equip Repl         5025 Grant Stat & Gen
     1150 Recorder              2900 Indigent Legal Serv                            3592 Small Arts                                 4700 Sanitation           5240 MBA Riverbend    5323 Riverton West
     1151 Recorder-Tax          4310 SL Valley Fire Serv                            3593 Zoological                                 4750 Solid Waste          5245 MBA Old Mill     5324 Taylorsvile Rec
     1201 Dist Attor-Tax        4350 Emergency Svcs                                 3594 ZAP Admin                                                                                  5325 Jail Mgmt Study
     1210 District Attorney                                                         3600 Vis Prom Cont                                                                              5326 Draper Library
     1251 Treasurer                                                                 3601 Vis Prom Cnty                                                                              5331 Equest Park Arena
     1300 Assessor                                                                  3610 Wheeler Farm                                                                               5332 Library Techn
     1350 Surveyor                                                                  3620 Millcreek Canyon                                                                           5333 Magna Library
     1351 Surveyor-Tax                                                              3630 Parks                                                                                      5334 W. Jordan Courts




14
     1550 District Courts                                                           3640 Recreation                                                                                 5335 Storage Building
     2050 Economic Dev                                                              3760 Meadow Brook                                                                               5336 WV Library Remodel
     3050 Information Svcs                                                          3770 Mick Riley Golf                                                                            5340 Cap Rev-Gener
     3100 Contracts & Pro                                                           3780 Mountain View                                                                              5342 Golden Hills Park
     3150 Personnel                                                                 3790 Old Mill Golf                                                                              5343 So. Jordan Library
     3200 Printing                                                                  3800 Riverbend Golf                                                                             5344 Health Building
     3300 Facilities Svcs                                                           3810 South Mountain                                                                             5348 Public Safety Comm.
     3310 Facilities Mgt                                                                                                                                                            5514 NW Rec/Senior Ctr
     3311 Art Collection                                                                                                                                                            5515 SW Recreation Ctr
     4800 Fleet Manage                                                                                                                                                              5516 Cen City Comm Ctr
     5100 Govern Immunity                                                                                                                                                           5517 Copperview Com Ctr
     5300 ESR-Nonstat Benefits                                                                                                                                                      5518 Parleys Creek Trail
     5301 ESR-Admin                                                                                                                                                                 5519 Magna Swim Pool
     5302 ESR-Statutory Benefit                                                                                                                                                     5520 Cottonwood Rec Ctr
     5303 ESR-Early Retire                                                                                                                                                          5521 Holladay Lions Rec
     5305 ESR-Fitness Center                                                                                                                                                        5522 Jordan River Trail
                                                                                                                                                                                    5523 Flight Park
                                                                                                                                                                                    5524 Kearns Skate Park
                                                                                                                                                                                    5525 Vista Park
                                                                                                                                                                                    5526 Millcreek Library
                                                                                                                                                                                    5527 Evergreen Park
                                                                                                                                                                                    5528 Kearns Rec Ctr
                                                                                                                                                                                    5529 Bonneville Shore Trail
                                                                                                                                                                                    5530 Pioneer Craft House
                                                                                                                                                                                    5531 Big Cottonwood Trail
                                                                                                                                                                                    5532 Redwood Multi-Purp
                                                                                                                                                                                    5533 Dimple Dell Rec Ctr
                                                                                                                                                                                    5534 Holladay City Park
                                                                                                                                                                                    5535 Valley Regional Park
                                                                                                                                                                                    5536 Oquirrh Park
                                                                                                                                                                                    5537 Parks & Facil Maint
                                                                                                                                                                                    5538 Other Zap2 Projects
                                                                                                                                                                                    5600 Mun Svcs Cap Impro
                                                                   Salt Lake County
                                                                    Fund Structure


                                                                          Salt Lake County
                                                                          Budgetary Funds




                                        Governmental                                                                                     Proprietary
                                           Funds                                                                                           Funds




          General    Special Revenue                   Capital Projects                      Debt Service             Internal Service                     Enterprise
           Fund           Fund                             Funds                                Fund                       Funds                            Funds


     General Fund   Grant Programs Fund             Recreation Bond Projects Fund     Debt Service Fund              Governmental Immunity Fund        Golf Course Fund
                    Municipal Services Fund         Salt Pal Exp III Phase 1 Fund     Millcreek Fireflow Debt Serv   MBA- Salt Palace Reno. Fund       Solid Waste Mgt Fund
                    Municipal Svcs Judgment Fund    Salt Pal Exp III Phase 2 Fund                                    MBA- Salt Palace Expan. Fund      Sanitation Fund
                    SL Valley Fire Svcs Area Fund   Capital Improvements Fund                                        MBA-1999 Bond Projects Fund




15
                    Flood Control Fund              Childrens Museum Const. Fund                                     MBA-Univ of Utah Ambass. Bldg
                    Class B Roads Fund              Capital Revolving Fund                                           Fleet Management Fund
                    Open Space Fund                 Millcreek Fireflow SID Fund                                      Facilities Services Fund
                    Visitor and Promotion Fund                                                                       Sheriff Law Enforcement Scvs
                    Zoo, Arts, and Parks Fund                                                                        MBA-Riverbend Golf Course
                    Housing Programs Fund                                                                            Fund
                    State Tax Administration Fund                                                                    MBA-Old Mill Golf Course Fund
                    State Tax Admin Judgment                                                                         Employee Service Fund
                    Fund
                    Redevelopment Agency Fund
                    Library Fund
                    Library Judgment Fund
                    Health Fund
                    Countywide Judgment Fund
                    Salt Pal. Convention Ctr Fund
                    Tourism, Rec, Culture Fund
                    South Towne Expo Center Fund
                    Fine Arts Fund
                    Clark Planetarium Fund
                    Econ Dev & Comm Res Fund
                                   SALT LAKE COUNTY
                                    Fund Descriptions
GOVERNMENTAL FUNDS

General Fund

The basis of budgeting and accounting is modified accrual for the General Fund.

Fund 110 General Fund includes all activities not accounted for by other funds of the County.

Special Revenue Funds:

The basis of budgeting and accounting is modified accrual for all Special Revenue Funds.

Fund 120 Grant Programs Fund (1) – accounts for the revenues and expenditures of those
organizations which are funded primarily from grants.

Fund 230 Municipal Services Fund – accounts for revenues and expenditures used by the County for
the purpose of providing municipal type services for the unincorporated areas of the County.

Fund 231 Municipal Services- Judgment Levy Fund – accounts for revenues and expenditures used
by the County to recoup property tax revenue losses relating to claims, settlements, or judgments for
the unincorporated areas of the County.

Fund 240 Salt Lake Valley Fire Service Area Fund – is a blended component unit of the County. It
accounts for revenues and expenditures relating to the County’s membership in the Unified Fire
Authority, which is a cooperative agreement entered into by the County and six cities within the
County to provide firefighting services to its members.

Fund 250 Flood Control Fund – accounts for revenues and expenditures related to flood control
within the County.

Fund 270 Class B Roads Fund – for comparability, normally the State recommends that the effect of
Class B Road revenues and expenditures be included with the Municipal Services Fund. Due to the
size and significance of both the Municipal Services Fund and the Class B Road Fund in Salt Lake
County, and for improved disclosure, the County is allowed to report these as separate special
revenue funds.

Fund 280 Open Space Fund – accounts for the revenues and expenditures related to the open space
program within the County. The citizens of Salt Lake County have authorized the County to issue up
to $48 million in general obligation bonds for the purpose of financing the acquisition and preservation
of open space, natural habitat, parks and community trails. These bond proceeds and the related
open space purchases will be administered in this fund.

Fund 290 Visitor Promotion Fund –accounts for revenues received from transient room taxes used to
develop and promote Salt Lake County Convention and Visitors Bureau.

Fund 310 Zoo, Arts, and Parks Fund – accounts for the revenues and expenditures relating to the
local option recreation sales tax authorized under Title 59, Chapter 12, Section 703 of the Utah Code.

Fund 320 Housing Programs Fund (1) – accounts for revenues and expenditures used exclusively to
assist with affordable and special needs for housing in the County.




                                                    16
Fund 330 Economic Development and Community Resources Fund (1) – accounts for funds
accumulated for capital projects financed on a pay-as-you-go basis, and for the costs of constructing
these projects.

Fund 340 State Tax Administration Levy Fund –accounts for taxes levied to cover expenditures
related to assessing, collecting, and distributing property tax.

Fund 341 State Tax Administration- Judgment Levy Fund –accounts for revenues and expenditures
used by the County to recoup property tax revenue losses relating to claims, settlements, or
judgments related to assessing, collecting, and distributing property tax.

Fund 350 Redevelopment Agency Fund – accounts for revenues and expenditures of the
Redevelopment Agency of Salt Lake County, a blended component unit of the County.

Fund 360 Library Fund – accounts for taxes levied for the purpose of operating County libraries.

Fund 361 Library-Judgment Levy Fund – accounts for revenues and expenditures used by the
County to recoup property tax revenue losses relating to claims, settlements, and judgments for taxes
levied for the purpose of operating County libraries.

Fund 370 Health Fund – accounts for monies used to provide health services by the Department of
Health.

Fund 381 Countywide- Judgment Levy Fund – accounts for revenues and expenditures used by the
County to recoup property tax revenue losses relating to claims, settlements, or judgments for taxes
levied Countywide.

Fund 580 Salt Palace Convention Center (2) – accounts for the revenues and expenditures of
operating the Salt Palace Convention Center.

Fund 581 Tourism, Recreation, Cultural and Convention Fund (2) – accounts for revenues and
expenditures of the Salt Palace and South Towne facilities and other tourism, recreation, cultural, and
convention activities.

Fund 582 South Towne Exposition Center (2) – accounts for the revenues and expenditures of
operating the South Towne Exposition Center.

Fund 585 Fine Arts Fund – accounts for revenues and expenditures of the Center for the Arts
facilities.

Fund 590 Clark Planetarium Fund – accounts for revenues and expenditures of the Clark
Planetarium.

Capital Projects Funds

The basis of budgeting and accounting is modified accrual for all Capital Projects Funds.

Fund 421 Salt Palace Expansion III phase 1 Capital Projects Fund – accounts for the costs
associated with the expansion of the Salt Palace Convention Center parking facilities.

Fund 422 Salt Palace Expansion III phase 2 – accounts for the costs associated with the expansion
of the Salt Palace Convention Center, and the Southtowne Exposition Center parking structure and
is funded by $14,700.000 in sales tax revenue bonds issued in 2004.

Fund 430 Recreation Bond Projects – accounts for the revenues and expenditures associated with
various selected County recreation projects. These projects will be funded by a $65,000,000 ZAP tax
revenue bond, which bonding was approved by tax payers in the November 2006 ballet.




                                                    17
Fund 450 Capital Improvements Fund – accounts for taxes levied and expenditures incurred for the
acquisition and major maintenance of capital improvements.

Fund 455 Millcreek Fireflow Special Improvements District Fund – accounts for all revenues and
expenditures associated with the special improvement district project costs.

Fund 465 Children’s Museum Construction Fund –accounts for the cost of acquisition and
construction of a new Children’s Museum, funded primarily by $15 million in general obligation bonds
issued in 2004.

Fund 670 Capital Revolving Fund – accounts for all revenues and expenditures for construction
projects and large capital expenditures on a pay-as-you go basis.

Debt Service Funds

The basis of budgeting and accounting is modified accrual for all Debt Service Funds.

Fund 410 Debt Service Fund --accounts for the accumulation of resources for the payment of general
long-term debt principle, interest, and related construction.

Fund 411 Millcreek Special Improvement District (SID) Fund --accounts for the accumulation of
resources for the payment of the SID long-term debt principle and interest.

NON-GOVERNMENTAL FUNDS

Proprietary Funds

The basis of budgeting and accounting is full accrual for all Proprietary Funds.

Internal Service Funds:

Fund 380 Governmental Immunity Fund – accounts for monies received by the County to provide for
self-insurance against worker’s compensation, general liability, and property damage not covered
under a commercial policy.

Fund 470 Municipal Building Authority Fund – Salt Palace Renovation Fund – accounts for the
construction and financing of the Salt Palace Convention Center renovation under the municipal
building authority, a blended component unit of the County.

Fund 471 Municipal Building Authority Fund – Salt Palace Expansion II Fund – accounts for the
construction and financing of expanding the Salt Palace Convention Center under the municipal
building authority, a blended component unit of the County.

Fund 472 Municipal Building Authority Fund – 1999 Bond Projects Fund – accounts for the
construction of the South Towne Exposition Center, the acquisition of the South Mountain Golf
Course (an existing 18 hole golf course and clubhouse), and the construction of an emergency
operations administration and dispatch building.

Fund 473 Municipal Building Authority Fund – University Hospital Ambassador Building Fund –
accounts for the purchase and lease of the Ambassador Building to the University of Utah.

Fund 620 Fleet Maintenance Fund – accounts for fleet maintenance services provided to County
agencies.

Fund 650 Facilities Services Fund – accounts for the management of county-owned facilities under
centralized management, excepting the Government Center.




                                                   18
Fund 660 Sheriff Law Enforcement Services Fund – accounts for sheriff law enforcement services
provided to the unincorporated county residents, through the Municipal Services Special Revenue
Fund, and certain contract cities through contract fees.

Fund 720 Municipal Building Authority Fund – Riverbend Golf Course Fund – accounts for
construction and financing of the new Riverbend Course under the municipal building authority, a
blended component unit of the County.

Fund 725 Municipal Building Authority Fund – Old Mill Golf Course Fund – accounts for construction
and financing of the new Old Mill Golf Course under the municipal building authority, a blended
component of the County.

Fund 740 Employee Services Fund – accounts for monies received and expended by the County to
provide for employee medical insurance and other benefits.


Enterprise Funds:

Fund 520 Golf Course Fund -- accounts for the activities of County-owned golf courses.

Fund 540 Solid Waste Management Facility Fund – accounts for the investment in the City/County
landfill operation, a joint venture with Salt Lake City.

Fund 570 Sanitation Fund -- accounts for monies collected and used for disposal of solid waste, a
blended component unit of the County.

For all of the County’s governmental and proprietary funds, the basis of budgeting is the same
as the basis of accounting used in the Comprehensive Annual Financial Report.

(1) Funds 320 and 330 are combined with Fund 120 (Grant Fund) in the Audited Financial Statements (CAFR).
(2) Funds 580 and 582 are combined with Fund 581 (TRCC) in the Audited Financial Statements (CAFR).




                                                     19
                                    Economic Outlook

        The Salt Lake County economy continued to show robust growth throughout
2006. Sales tax revenues have increased substantially in comparison with the same
period in 2005. The 2007 revenue projections are included as a part of the Adopted
Budget. These projections are based on research, analysis of economic conditions,
review of other governmental studies, and revenue forecasting models prepared by the
County Auditor’s Office.

        To further refine and improve the County’s revenue projection process, four
years ago the County Auditor’s office undertook development of both a coincident
composite and a leading composite economic index. The Coincident Composite Index
is a construct of business cycle indicators that is used in describing current general
economic conditions. The Leading Composite Index is a construct of leading business
cycle indicators that is used in forecasting economic conditions eight to ten months in
advance. The Coincident and Leading Composite Index indicators are listed in Table 1
below.

Coincident Index Components                              Leading Index Components
Taxable sales                                            New vehicle purchases
Manufacturing work hours per week per employee           Total residential construction permits
                                                         issued
Total non-farm employment                                Non-residential construction value
Wholesale & retail trade hours per week per              Construction employment
employee
Unemployment rate                                           Initial claims for unemployment insurance
Aggregate purchasing power                                  Help-wanted Index
                                                            Local area stock prices
                                                            Local area ten-year yield curve rate
Table 1. Business cycle indicators included in the Coincident and Leading Indexes.

        In Figure 10 on the following page, the Coincident Composite Index for the
County is summarized from January 1998 to September 2006. This index shows that
the Salt Lake County economy continues to experience strong growth.




                                                 20
                   Coincident Composite Index 1998-2006
                             Salt Lake County
  131
  129                                                             Coincident Index
  127                                                             Recent Historic Trend
  125
  123
  121
  119
  117
  115
      1998       1999       2000       2001       2002       2003       2004         2005     2006

 Figure 10. The Salt Lake Coincident Index has been performing above its recent historical trend, and
 has shown consistent growth since May 2004. 1992 was selected as the base year, where average Index
 value of 1992 = 100. The “Recent Historical Trend” line is a 12- month moving average for this index.


         The Leading Composite Index is presented in Figure 11 below. The trend in
this index shows that the Salt Lake County economy will continue to grow in 2007.
However, the County expects the rate of growth to be slower but stable.


                     Leading Composite Index 1998-2006
                              Salt Lake County
  115
  114                                                            Leading Index
                                                                 Recent Historic Trend
  113
  112
  111
  110
  109
  108
  107
  106
        1998      1999       2000       2001       2002       2003       2004        2005     2006

 Figure 11. The Salt Lake County Leading Index has outperformed its recent historical trend since June
 2003 but the rate of growth is anticipated to be slower but stable in 2007. 1992 was selected as the base
 year, where average Index value of 1992 = 100. The “Recent Historical Trend” line is a 12-month
 moving average for this index.




                                                    21
          The labor market expansion, which is represented in Figure 12 below, continues
to play a significant role in the County’s economic growth. In the chart below the number
of initial claims for unemployment insurance is compared against the Salt Lake Metro-
area help-wanted index. The current strong growth is indicated by the sizable
divergence between these two leading indicators, starting in October 2003. However,
the decline in the help-wanted index, coupled with the increase in new claims for
unemployment insurance indicated in the area right of the dashed, vertical line shows
that employment growth in the County began slowing in 2006 and may continue to slow
during 2007.


                          Initial Claims for Unemployment Insurance
                                  Versus the Help-wanted Index

                   3600                              initial claims                          195




                                                                                                    Help-Wanted Index
                                                     help-w anted index
                                                                                             175
  Initial Claims




                   3100
                                                                                             155
                   2600               Labor Market                    Labor Market           135
                                      Contraction                     Expansion
                                                                                             115
                   2100
                                                                                             95
                   1600                                                                      75
                       2001    2002        2003        2004          2005      2006
Figure 12. The strong labor-market expansion that began in 2003 has begun to slow in 2006, a trend that
will likely continue during 2007.




                                                     22
                                           SALT LAKE COUNTY
                                   MAJOR REVENUE SOURCES

Budgeted Salt Lake County revenues from all sources for budget year 2007 totals $814
million. Of that amount, four major revenue sources account for approximately 79
percent of the total: property taxes, sales and use taxes, intergovernmental & grant
revenue, interfund revenues, and charges for services. A more detailed discussion of
each of these sources and their components is provided below.


                                                                                          23%
                                    21%

                      8%




                                                                                                      16%
                                21%
                                                                             11%

              Property Tax                           Sales Ta x                            Intergov & Grant
              Interfund Charge s                     Charges for Services                  All others

Figure 15. This pie chart shows the County’s 2007 budgeted major revenue sources. The County’s largest source of revenue is
property tax, which represents 23% of total revenues.



Revenue Forecasting Methodology
The methodology utilized by the County to forecast revenues varies depending on the
revenue source. In general, the County takes into consideration current and forecasted
economic conditions particularly for revenues with moderate to high elasticity, such as
sales tax. To further refine and improve the County’s revenue projection process, the
County Auditor’s Office has developed both a coincident composite and leading
composite index. The County also uses various revenue forecasting models, including
time series and trend analysis. For property tax revenues, budgeted revenues are
determined in accordance with the statutory requirements set forth in the “Property Tax
Act” in the Utah Code.


Property Tax
Property tax revenues are the largest revenue source for the County. Budgeted property
tax revenues by fund for the 2007 Adopted Budget are set forth on the following page.




                                                            23
Property taxes are levied at the local level, based on valuations established by the
elected County Assessor and, in the case of certain properties, by the State Tax
Commission’s Property Tax Division. The County Treasurer collects this tax.

Each December, the County Council adopts a budget based, in part, on budgeted
property tax revenues for the upcoming year. The following June the Council, after a
formal public hearing, adopts property tax rates that are then used to calculate property
taxes charged for all taxable real and personal property. For 2007, there are 10 funds
that receive property tax revenue based on a tax rate that is levied county-wide. Five
other funds receive property tax revenues levied on certain areas of the County.
Projected tax rates and budgeted revenues are presented below. Actual rates adopted
by the Council may vary slightly.


                      2007 Budgeted Property Tax Revenues
                                                   Projected                Budgeted
County-wide Property Taxes                         Tax Rate %                Revenue
General Fund                                        0.1520                $89,636,737
Flood Control Fund                                  0.0082                  4,850,000
Health Fund                                         0.0170                 10,000,000
Governmental Immunity Fund                          0.0002                    118,000
Bond Debt Service Fund                              0.0273                 16,000,000
Capital Improvements Fund                           0.0015                    913,263
Planetarium Fund                                    0.0040                  2,360,000
Countywide Judgment Levy                            0.0022                  1,296,000
State Tax Administration Judgment Levy              0.0003                    175,000
State Tax Administration Fund                       0.0244                 14,500,000
        Total                                                           $139,849,000

Other Non-County-wide Property Taxes
Municipal Services Fund                              0.0794                $7,100,000
Municipal Services Judgment Levy                     0.0007                    62,600
Salt Lake Valley Fire Service Area Fund              0.1890                18,400,000
Library Fund                                         0.0614                25,000,000
Library Judgment Levy                                0.0003                   122,000

        Total                                                             $50,684,600

       Grand Total                                                      $190,533,600


Sales and Use Tax
Sales taxes were first introduced as a revenue source in 1933 when property tax
collections dropped dramatically because of the Great Depression. The use tax was
added in 1937 to complement the existing sales tax. Use tax is imposed on taxable
transactions involving tangible personal property purchased outside the state that the
purchaser stores, uses, or consumes within the state. All state and local sales and use
taxes are collected by the Utah State Tax Commission and subsequently distributed to




                                          24
local governments. Sales and use tax revenues received by the County include the
following:

   •   Local Option Sales and Use Tax
       The Local Option Sales Tax rate is 1% and is applicable to all taxable sales
       occurring in the unincorporated County. Revenues generated by this tax are
       reported in the Municipal Services Fund and are primarily used to pay for the
       delivery of municipal type services (road maintenance, sheriff law enforcement,
       animal control, etc.) in the unincorporated County.

   •   County Option Sales and Use Tax
       The County Option Sales Tax rate is .25% and is applicable to all taxable sales in
       all incorporated and unincorporated areas of the County. Revenues from this tax
       are reported in the General Fund and may be used to pay for services delivered
       on a county-wide basis.

   •   Restaurant Tax
       The Restaurant Tax rate is 1% and is applicable to prepared food or beverages
       sales in the County. Revenues from this tax are reported in the Tourism,
       Recreation, Cultural, and Convention (TRCC) Fund and may only be expended
       for qualifying tourism, recreation, cultural, or convention center expenditures as
       set forth in Utah Code § 59-12-603.

   •   Transient Room Tax
       Transient Room Tax (TRT) is applied to hotel and motel room rates. The
       aggregate tax rate is currently 4.75% and revenues received by the County from
       this tax are reported in two separate funds. The 4.75% tax is divided between
       two funds — 4.25% to the Visitor and Promotion Fund and 0.5% to the TRCC
       Fund. TRT revenues in the TRCC Fund may only be expended in accordance
       with the same statutory provision explained above for the restaurant tax.

   •   Car Rental Tax
       The Car Rental Tax rate is 7% and is applied to rental of a motor vehicle.
       Revenue from this tax is accounted for in the TRCC Fund and is subject to the
       same statutory restrictions as the Restaurant Tax.

   •   Zoo, Arts, and Parks Sales Tax (Botanical, Cultural and Zoological Tax)
       The Zoo, Arts, and Parks (ZAP) tax rate is 1/10 of 1 percent and is applicable to
       all taxable sales in all incorporated and unincorporated areas of the County.
       Revenues from this tax are reported in the Zoo, Arts, and Parks Fund. This tax
       may be enacted only after voter approval. ZAP tax revenues must be distributed
       or expended in accordance with Utah Code §59-12-703

   •   Public Transit Sales Tax
       During 2006, the Utah State Legislature amended Utah Code §59-12-502
       authorizing a one-time diversion of $3.5 million in public transit sales tax
       revenues from the Utah Department of Transportation to the County for
       expenses relating to reconfiguring railroad curves in Salt Lake City.




                                          25
                       2007 Budgeted Sales Tax Revenues


Local Sales and Use Tax                                                  $21,000,000
County Option Sales and Use Tax                                           47,400,000
Transient Room Tax – Visitor Promotion Fund                               13,800,000
Transient Room Tax – TRCC Fund                                             1,600,000
Zoo, Arts and Parks Sales Tax                                             20,500,000
Car Rental Sales and Use Tax – TRCC Fund                                   9,600,000
Restaurant Sales and Use Tax – TRCC Fund                                  15,000,000
Public Transit Sales Tax                                                   3,500,000

       Total                                                            $132,400,000


Intergovernmental & Grant Revenue
Salt Lake County has entered into interlocal agreements with several cities to provide
municipal type services. Intergovernmental revenues budgeted for 2007 are
summarized below.

The County also receives several State and Federal Grants most of which are deposited
in the Grant Program Fund. These grants help fund delivery of aging services,
substance abuse, mental health, youth services, and grant funded economic
development and community resources. In addition, the County receives grant revenues
to support such activities as water quality, health, library, and public safety. For 2007,
budgeted grant revenues are also summarized below.


                     Intergovernmental and Grant Revenues


Intergovernmental Revenues
Sheriff                                                                  $13,584,881
Class B and Collector Road Maintenance                                     2,234,286
Public Works Operations                                                    2,638,726
Animal Services                                                            1,622,344
All other Intergovernmental Revenues                                       4,562,709

       Total                                                             $24,642,946




                                         26
Grants
Substance Abuse                                                             $12,089,365
Community Resource and Development                                           10,237,754
Mental Health                                                                10,511,100
Aging Services                                                                7,368,337
Youth Services                                                                5,660,327
Health                                                                        6,585,512
Class B and Collector Road Maintenance                                        6,324,300
Sheriff                                                                       4,558,483
All other Grant Revenues                                                      4,519,687

       Total                                                                $67,854,865

       Grand Total                                                          $92,497,811


Interfund Charges
Salt Lake County charges each of its internal organizations for use of internal county
services such as those provided by Fleet Management and the Employee Service
Reserve, which are internal service funds, and by the Auditor and the Mayor, which are
included in the County’s indirect cost plan. The Sheriff utilizes an internal service fund to
manage Sheriff Law Enforcement and charges the Municipal Services Fund for this
service. Interfund revenues budgeted for 2007 are summarized below.


                                  Interfund Revenues


Employee Service Reserve                                                    $85,779,812
Sheriff                                                                      20,138,965
Facilities Services                                                          14,164,263
Fleet Management                                                             10,724,658
Indirect Cost Plan (includes Council, Mayor, Auditor, etc.)                  25,724,481
All other interfund charges                                                  11,940,906

       Total                                                              $168,473,085


Charges for Services
Salt Lake County charges its customers for a large range of services that it provides,
such as services provided by Parks and Recreation, Sanitation, and Solid Waste
Management. Charges for services are intended to offset some or all of the cost of
services provided. Charges for service revenues budgeted for 2007 are summarized
below.




                                           27
                          Charges for Services Revenues


Parks and Recreation                                      $18,801,856
Solid Waste Management                                     11,284,000
Sanitation                                                 11,213,700
County Recorder                                             7,100,000
Health                                                      2,975,265
All other charges for service                              10,581,664

       Total                                              $61,956,485




                                      28
                     The Financial “State of the County”

        The financial state of Salt Lake County is sound. The County fund balances are
healthy and the County has the highest possible bond rating for its general obligation
debt. Implementation of the Council’s performance measurement initiative will improve
the quality of information available to policy makers and will ultimately improve the
accountability of this government to citizens.

Key elements of the financial state of the county are discussed below.

         Bond Ratings. Bond ratings are one of the most important indicators of
government financial performance. Salt Lake County has the highest possible bond
rating (for general obligation debt issues) and the lowest cost of borrowing in the nation.
From a total of 3,033 counties, Salt Lake County is one of 22 counties in the nation that
have a simultaneous triple ‘A’ credit rating with Moody’s Investors Service, Standard &
Poors, and Fitch Ratings. The County’s exemplary bond rating translates into
significantly reduced interest costs for our taxpayers.

        Minimum Financial Reserves. Maintaining an adequate reserve in County
funds is a financial management “best practice” and is critical to retaining the County’s
AAA bond rating. The 2007 Adopted Budget includes sufficient reserves for the General
Fund, Municipal Services Fund, and several of the County’s other governmental funds.

         Long Range Revenue and Expenditure Projection. In Salt Lake County the
budget process includes a five-year revenue and expenditure projection for certain
funds. A multi-year financial forecast alerts elected officials and executive management
of potential budget stress which may result from projected revenue and expenditure
imbalances. Multi-year budget and revenue planning is another financial “best practice”
tool the County should continue to utilize and in fact, is a significant factor cited by both
Standard & Poors and Fitch Ratings in evaluating state and local government credit
worthiness.

          Certified Property Tax Rate. The certified property tax rate is intended to allow
local governments to collect the same amount of revenue as was received in the prior
year plus additional revenue for “new growth” which occurs as new homes are built or
new businesses move into the area. Property tax revenue collected from new growth is
intended to assist in paying for the cost of services provided in the areas where the
growth occurred. However, under current law governing property taxes in Utah, the
certified tax rate is not adjusted for the effects of general inflation. Over time, the
purchasing power of property tax revenues collected is diminished and it may become
necessary to eliminate selected programs and reduce service levels in others or raise
taxes to keep up with inflation. This “downward bias” in the certified property tax rate is
illustrated in a hypothetical example in Figure 14 and Figure 15 on the following page.

         Ultimately, the Mayor and Council will be forced to propose tax increases above
the certified rate in order to maintain existing services, protections, and facilities to
County residents. When the average citizen hears the term “tax increase” they are left
with the impression that their government has determined to provide additional services,
or an increased level of services. Simply maintaining the “status quo” will require public
hearings of such a tax increase.




                                             29
                                       Certified Tax Rate vs. Taxable Value
                      0.2200%                                                                                   $75,000,000,000

                                                                                                                $73,000,000,000
                      0.2100%
                                                                                                                $71,000,000,000

                                                                                                                $69,000,000,000
Countywide Tax Rate




                      0.2000%
                                                                                                                $67,000,000,000




                                                                                                                                  Taxable Value
                      0.1900%                                                                                   $65,000,000,000

                                                                                                                $63,000,000,000
                      0.1800%
                                                                                                                $61,000,000,000

                                                                                                                $59,000,000,000
                      0.1700%
                                                                                                                $57,000,000,000

                      0.1600%                                                                                   $55,000,000,000
                                2006           2007              2008               2009             2010

                                          Countywide Tax Rate     Taxable Value Assumes 5% growth


      Figure 14. As taxable value increases, certified property tax rates decrease in order to ensure
      that in aggregate no additional tax revenue is collected. This hypothetical example ignores the
      effect of new construction growth on taxable value and further assumes taxable values on existing
      properties will increase annually by 5%. Property taxes collected can only grow as a result of
      new construction and/or a property tax increase implemented in accordance with statutory
      requirements (Truth-in-taxation) set forth in Utah Code.

                                        Certified Tax Rate Revenue Yield
                                                         Loss of Purchasing Power


 $140,000,000



 $135,000,000

                                                                                                                       Lost
 $130,000,000                                                                                                          Purchasing
                                                                                                                       Power


 $125,000,000



 $120,000,000



 $115,000,000



 $110,000,000
                                   2006               2007                   2008             2009              2010

                                                         Expenditures Assumes 3% growth         Revenue Yield


        Figure 15. Over time expenditures tend to grow by natural inflation while revenues remain flat
        (in accordance with current property tax law). This hypothetical example disregards the effect of
        new construction growth on taxable value.


                                                                        30
          Under Utah law, adjustments for inflation are considered a tax increase, and it is
 incumbent on the County to notify the public of such. This has led to a historical
 philosophy in the County of conducting major inflationary and/or service level
 adjustments every five to ten years, resulting in what become large and disruptive
 property tax increases. To be fair, Truth in Taxation has resulted in relatively low
 property tax rates when compared to national averages. These low property tax rates
 undoubtedly stimulate local economic activity in addition to heightened liquidity in our
 real estate sectors. If the economy in 2007 does not realize the same level of robust
 growth as 2006, thereby shoring up fund balances; starting in 2008, the County will need
 either to cut expenditures or hold “Truth in Taxation” public hearings for incremental tax
 increases above the certified property tax rates to compensate for inflation and
 expenditure increases.



                             Revenue vs. Expenditures
                                  General Fund
                           (including Recurring Fund Balance Transfers)
             $240




             $220
  Millions




             $200




             $180




             $160
                    2003              2004                2005                 2006                 2007

                              Revenue & Transfers In             Expenditures & Transfers Out


                              2003            2004                2005                 2006            2007
Revenue & Recurring
Transfers In                  178,602,503     187,595,432        192,096,098          207,773,884     223,109,887
Expenditures &
Recurring Transfers Out       176,901,147     184,747,619        193,707,553          214,973,398     234,214,981
Figure 16. Actual revenues and recurring fund balance transfers in have exceeded actual expenditures and
recurring fund balance transfers out in 2003 and 2004. Expenditures and recurring fund balance transfers out
slightly exceed revenues and recurring fund balance transfers in during 2005. For 2006 and 2007,budgeted
revenues, expenditures, and fund balance transfers were used.


 Structural balance in the General Fund. In 2003 and 2004, actual revenues and
 recurring incoming fund balance transfers exceeded expenditures and recurring fund
 balance transfers out in the General Fund. This structural balance is important to the
 long-term fiscal health of the County and is a direct result of conservative budgetary and
 other financial policy decisions made by the Mayor and Council. However, for 2005
 through 2007, current year expenditures (2006 and 2007 are budgeted figures) and
 recurring fund balance transfers out exceed current year revenues and recurring fund
                                                     31
balance transfers into this fund (see Figure 16 on the previous page). This trend is not
readily apparent because of a large fund balance transfer to the Grant Programs Fund
each year from the General Fund. For the 2007 Adopted Budget, the budgeted transfer
from the General Fund is $24.2 million which is the planned level of county funding to be
included with specific grant revenues received by the County (for delivery of human
services programs). However, this budgetary imbalance is expected to be substantially
mitigated by budgetary underexpend.

        Matching current year expenditures with current year revenues on a budgetary
basis is difficult. The downward bias in the certified property tax rate will invariably
reduce the weighted average revenue growth rate to an amount that is often less than
historical expenditure growth. This effect is particularly exacerbated during an economic
downturn as sales tax revenues level off. However, based on our most recent Long
Range Revenue and Expenditure Projection for the General Fund, the current
revenue and expenditure trend should be sustainable through 2009 without invading
minimum reserves and jeopardizing the County’s bond rating. Projected ending
undesignated fund balances and minimum reserves are summarized in Figure 17 below.


                                            General Fund 5 Year Projection
                                             Fund Balance vs. Minimum Reserve


                        45,000,000

                        40,000,000

                        35,000,000

                        30,000,000
    Proj Expenditures




                        25,000,000

                        20,000,000

                        15,000,000

                        10,000,000

                         5,000,000

                               -
                                     2007          2008              2009           2010         2011
                                                                     Year

                                               Projected Ending Fund Balance   Minimum Reserve


Figure 17. 5-year projection of General Fund year-end fund balance compared to the required minimum
fund balance to maintain the County’s triple AAA bond rating. Fund balances are projected to dip below
the minimum reserve in 2010 without management action.

        Sales Tax Revenue Growth. During 2006, sales tax revenue increased
dramatically in comparison with the prior year. For example, county option sales tax
revenues have increased 12.96% (see Figure 18 on the following page). Growth of this
magnitude is unprecedented and substantially exceeds the long-term average growth
rate for this revenue source.

       Sales tax revenues are highly elastic and fluctuate with economic conditions.
When the general economy is doing well, more sales tax revenue will be collected and
when the economy is doing poorly, sales tax revenue collections level off and in some
instances may decline. Currently the Utah economy is experiencing record growth and

                                                             32
consequently the County is reaping the benefit of record sales tax revenue. This record
growth has helped to mitigate the impact that inflation has had on the County budget.

        One area of concern relates to the amount of local option sales tax revenues the
County is receiving. Local option sales tax is imposed on all taxable retail sales
occurring in the unincorporated County only. However, in reviewing these revenue
distributions, we discovered that the County is receiving a disproportionate share of
revenues from the Utah State Tax Commission. The issue relates to the allocation of
local option sales tax revenues from telecommunication companies and the accuracy of
information provided to the Tax Commission on sales tax returns filed by these
companies. We have brought this issue to the attention of the cities and the Tax
Commission which recently took action to correct the problem.



                                  Sales Tax Revenues
                                           2005 vs. 2006

 25.00%



 20.00%

              16.41%                         16.03%
                                                             14.48%
 15.00%
                              12.96%                                                        13.10%


 10.00%                                                                      8.47%


  5.00%



  0.00%
           Local Option       County        Transient      Car Rental     Restaurant         ZAP
                              Option          Room

Figure 18. Sales tax revenue has increased dramatically in 2006 in comparison with the prior year. The
Local Option Sales Tax is applicable to all taxable sales occurring in the unincorporated county and the
County Option Sales Tax is applicable to all taxable sales occurring in all unincorporated and
incorporated areas of Salt Lake County.




                                                   33
     Budget Process, Calendar, & Amendment Process

Budget and Appropriation Process
    The budget and appropriation process of the County is governed by the Uniform
Fiscal Procedures Act for Utah Counties (the “Fiscal Procedures Act”). The County
Auditor is the budget officer for the County. Pursuant to the Fiscal Procedures Act, the
budget officer of the County is required to prepare budgets for the general fund, special
revenue funds, debt service funds, capital project funds and proprietary funds. These
budgets are to provide a complete financial plan for the budget (ensuing fiscal) year.
Each budget is required to specify, in tabular form, estimates of anticipated revenues
and appropriations for expenditures. Under the Fiscal Procedures Act, the total of
appropriated expenditures cannot exceed estimated expendable revenue of each fund
for the budget period.

    On or before November 1 of each year, the budget officer, is required to submit to
the County Mayor tentative budgets for all funds for the fiscal year commencing
January 1. Various actual and estimated budget data are required to be set forth in the
tentative budgets. In preparing the tentative budget, the budget officer may revise the
budget requests submitted by the heads of County departments, but must file these
submissions with the County Mayor together with the tentative budget. The budget
officer is required to estimate in the tentative budget the revenue from non–property tax
sources available for each fund and the revenue from general property taxes required by
each fund.

    After the tentative budget is completed, the County Mayor may make adjustments to
expenditures in this budget when preparing the “proposed budget.” The County Mayor
submits the proposed budget to the County Council on or before November 15th of each
year. The Council then makes appropriation decisions during a series of public budget
workshops. The Council may make whatever adjustments to the Mayor’s proposed
budget they deem necessary. The Council’s recommended final budget is placed on
public display for at least 10 days prior to a public hearing. The recommended final
budget is then adopted by the County Council, with any amendments or revisions the
County Council deems advisable after the public hearing. County ordinance requires
that final budgets for all funds be adopted by the County Council on or before
December 10 of each year.

   If the tax rate in the recommended final budget exceeds the “certified tax rate,” the
County Council must comply with the Tax Increase Disclosure Act in adopting the
budget. Once the final budget is adopted by the County Council, the County Mayor may
veto a line item in the final budget. Budget items vetoed by the County Mayor may be
overridden by the County Council.

   Actual property tax rates are not adopted by the Council until June of the ensuing
budget year.




                                            34
Annual Budget Calendar
Description                                                Date

Budget requests prepared and submitted to the Auditor      On or before Oct. 1 (prior to
                                                           the budget year commencing
                                                           Jan. 1)

Auditor’s Tentative Budget submitted to the Mayor          On or before Nov. 1 (prior to
                                                           the budget year commencing
                                                           Jan. 1)

Mayor’s Proposed Budget delivered to the Council           On or before Nov. 15 (prior to
                                                           the budget year commencing
                                                           Jan. 1)


Council Budget Workshops                                   After delivery of the Mayor’s
                                                           Proposed Budget generally
                                                           in November (prior to the
                                                           budget year commencing
                                                           Jan. 1)

Public Hearing and Adoption of Final Budget                On or before Dec. 10 (prior to
                                                           the budget year commencing
                                                           Jan. 1)

Adoption of Ad Valorem Tax Levy                            Before June 22 of the budget
                                                           year that commenced on
                                                           Jan. 1


Budget Amendment Process

    The adopted final budget may be amended by the County Council during the fiscal
year. To increase the budgets, public notice must be provided. In addition, to increase
the general fund budget, a public hearing must be provided.

    The actual process for amending the budget is governed by an Interim Budget
Adjustment Policy approved in 2001 by the County Council. Requests to amend the
budget are reviewed by both the Auditor and Mayor prior to being forwarded to the
Council. The Council may, at their discretion, tentatively approve amendment requests.
If approved, amendments are ratified by the Council at the next formal budget opening
either in June or December. Budgets cannot be amended without Council approval.




                                           35
                                                                  Strategic Planning Processes


     Planning Process Tools        Type of Planning
     & Committees                  Process                   Description                                               Budget Impacts
     5-Year Long Range             5 year fund projections   Prepared by the Auditor’s Office, Management and          This analysis indicates the impact of the currently
     Projections                                             Budget Division in cooperation with applicable fund       budgeted course on future fund health and helps predict
                                                             fiscal managers. The schedule consists of a               the future need for budget cuts or tax increases. This
                                                             projection of expenditures and transfers out and          tool is utilized during the Council budget workshops.
                                                             revenues and transfers in and the resulting fund          This is a critical tool for protecting the County’s Triple-
                                                             balance.                                                  AAA bond rating.
     Economic Analysis             Projection of economic    A leading indicator index is established to shed light    A negative economic outlook negatively affects revenue
                                   conditions, 8-10          on the direction the economy is going over the next       projections and tends to cool the County's pace of
                                   months out                year.                                                     spending.
     Facilities Master Plan        5 year Capital            Prepared by Facilities Management. Forecasts              This plan will help County decision makers to better
                                   Construction Plan         facilities capital projects anticipated over the next 5   anticipate upcoming maintenance, repair, and new
                                                             years. This is a new process that will not be fully       construction projects that will potentially affect the




36
                                                             implemented until approximately April 2007.               County’s budget.
     Vehicle Replacement Plan      15 point replacement      Fleet Management annually reviews vehicles and            This plan helps to project vehicle replacement cost in the
     (Lifecycle Costing Analysis   plan                      gives each a score related to its mileage, maintenance,   upcoming year and thus directly impacts the budget.
     Replacement Program)
                                                             and age. When this score reaches 15 points, the
                                                             vehicle is replaced.
     West Bench Master Plan        50-75 Year Plan           Kennecott Land has 80,000 acres of land on the west       The West Bench Master Plan will directly impact the
                                                             side of Salt Lake County that it is being prepared for    budget as it lays out infrastructure, transportation, and
                                                             development. Kennecott is working with Salt Lake          various other significant needs that will result from such
                                                             County Development Services to prepare a West             a significant long-term development project.
                                                             Bench Master Plan that will address issues such as
                                                             transportation, open space, economic development,
                                                             etc.
     Debt Review Committee         Review of potential       This committee comprised of representatives from the      Serves in an advisory role to the Mayor and Council on
                                   debt issuances            Mayor’s Office, County Council, Auditor’s Office,         matters relating to the possible issuance of new debt
                                                             District Attorney, Treasurer, and the County’s            obligations. Evaluates the viability of proposed projects
                                                             financial advisors, reviews new debt issues under         and reports its findings and conclusions to the Mayor
                                                             consideration and the associated business plans or        and Council.
                                                             projected operational plans for the associated new
                                                             asset(s), where applicable.
     Planning Process Tools        Type of Planning
     & Committees                  Process                  Description                                             Budget Impacts
     Open Space Trust Fund         Review of open space     Open Space Trust Fund Advisory Committee reviews        Recommendations from this committee are presented to
     Advisory Committee            projects                 land acquisition opportunities for the purpose of       the Mayor and Council, influencing the allocation of
                                                            preserving, protecting and conserving Open Space        resources to the proposed projects.
                                                            located in Salt Lake County.
     IT Project Review Committee   Ad hoc review of large   Comprised of key county decision makers that meet       All large IT project business cases are reviewed and
                                   IT projects              on an ad hoc basis. This committee reviews and          approved by this committee before they can be
                                                            approves completed business cases for proposed          forwarded to the Mayor/Council for action. It therefore
                                                            technology projects before forwarding them to the       helps to ensure that the budget, as it relates to IT
                                                            Mayor/Council for action. These business cases are      projects, is based on sound understanding.
                                                            required to be prepared by organizations proposing
                                                            large IT projects. This committee may also monitor a
                                                            project as it progresses to ensure that it is meeting
                                                            expectations.




37
     Note> The County has various other planning tools and committees that help to ensure that budget decision-makers have sufficient information
     to make budget decisions. Those listed above are some of the more significant ones.
       SALT LAKE COUNTY

             2007


 PROPOSED FINANCIAL GOALS AND
POLICIES AND CURRENT PRACTICES




              38
                    Summary of Financial Goals and Policies

The proposed financial goals and policies address the key financial operations of Salt
Lake County in the following areas:

   •   Operating and capital budgeting
   •   Debt Issuance
   •   Revenues
   •   Minimum reserves
   •   Investments
   •   Accounting, financial reporting, and auditing

These financial goals and policies have not been adopted by the Salt Lake County
Council. However, they were recently submitted to the Council for their review and
consideration.




                                           39
                           Section 1.0
                 BUDGET POLICIES AND PRACTICES

1.1   The Auditor, as Budget Officer for Salt Lake County, shall ensure compliance
      with the State Uniform Fiscal Procedures Act as required in Utah Code § 17-36-
      1, et seq.

1.2   A tentative budget shall be filed by the Auditor with the County Mayor and
      Council on or before November 1 prior to the ensuing budget year beginning
      January 1 of each year. The County Mayor will file a proposed budget with the
      Council on or before November 15 of each year.

1.3   The Council shall adopt a final budget on or before December 10th of each year
      for the following calendar year in accordance with the Salt Lake County Code of
      Ordinances § 2.95.060.

1.4   A budget message, prepared by the Auditor, will accompany the Council
      Recommended Budget. The budget message shall describe the important
      features of the budgetary plan, and shall state the reasons for changes from the
      previous year in appropriation and revenue items, and explain major changes in
      financial policy.

1.5   The budget shall provide for adequate maintenance of capital plant and
      equipment.

1.6   The budget shall provide for adequate funding of all retirement systems and
      employee benefits.

1.7   The Auditor shall maintain a budgetary system to provide information for budget
      control and adherence to appropriation limits and statutory requirements.

1.8   The Auditor shall prepare reports that shall compare actual expenditures and
      revenues to budget. These reports shall be distributed on a monthly basis to all
      elected officials, department heads, and administrators.

1.9   In June and November of each year, and at additional times requested by the
      Council or Mayor, the Auditor shall prepare a Five Year Budget and Revenue
      Projection for the following funds:
          • General Fund
          • Capital Improvements Fund
          • Flood Control Fund
          • Health Fund
          • Clark Planetarium Fund
          • Governmental Immunity Fund
          • State Tax Administration Levy Fund
          • Municipal Services Fund
          • Salt Lake Valley Fire Service Fund
          • Library Fund
          • Tourism, Recreation, Cultural, Convention (TRCC) Fund



                                          40
1.10   The County shall discourage consideration of requests for budget increases or
       adjustments outside the normal budget appropriation process. Such requests, if
       considered, must be examined in accordance with the County’s Interim Budget
       Adjustment Policy and Council established budget priorities.

1.11   The County shall not adopt a budget for any fund where the total appropriation is
       in excess of the estimated expendable revenue in accordance with Utah Code
       Ann. § 17-36-18. In other words, the final budget of the County shall be
       balanced. The definition of a balanced budget is:

              Total budgeted expenditures and fund balance transfers out to other
              funds shall not exceed estimated expendable revenue, fund balance,
              and transfers in from other funds.




                                Section 2.0
                         CAPITAL BUDGET POLICIES
2.1    The County shall maintain and annually update its multi-year plan for capital
       projects. Capital projects include acquisition of real estate, construction of new
       facilities, improvements to existing facilities and capital maintenance.

2.2    The County shall strive to enact an annual capital budget based on a multi-year
       capital improvements plan. The intent is to protect and maintain the County
       infrastructure, both for the present and the future.

2.3    The County shall coordinate development of the capital projects budget with
       development of the operating budget. Estimated operating costs associated with
       proposed capital projects shall be included with the capital projects budget
       request and included with operating budget request.

2.4    The County shall accept Federal and State assistance for capital projects when
       such projects are consistent with the County’s Capital Improvements plan and
       County priorities. To the extent possible, the County shall maximize the use of
       the Community Development Block Grants to fund capital projects and capital
       maintenance.

2.5    Maintenance and operations of capital facilities shall have priority over
       acquisition of new facilities, unless a cost/benefit analysis indicates to the
       contrary. The County shall strive to maintain all assets at a level adequate to
       protect the County’s investment and to minimize future maintenance and
       replacement costs.

2.6    A high priority should be placed on maintenance where deferring maintenance
       would result in increased costs to restore or replace neglected facilities.




                                            41
2.7   The County shall project equipment replacement and maintenance needs for the
      current and four succeeding years.

2.8   The County shall determine the least costly financing method and options for all
      new projects.




                                   Section 3.0
                                 DEBT POLICIES
3.1   The County shall borrow only when necessary and utilize pay-as-you-go
      financing whenever possible.

3.2   The County shall confine long-term borrowing to capital projects or other major
      capital improvements that cannot be financed from current revenues.

3.3   When the County finances capital projects by the issuance of bonds, the County
      shall amortize the bonds within a period not to exceed the expected useful life of
      the asset.

3.4   The County’s total General Obligation (G.O.) debt shall not exceed 2% of the
      “reasonable fair market value” of taxable property within the County in
      accordance with Utah Code §17A-2-421.

3.5   The County shall maintain a Debt Review committee to review all debt proposals
      where repayment would extend beyond the current fiscal year, and then make
      recommendations to the Mayor and Council, prior to the time the debt is incurred.

3.6   The Debt Review Committee shall analyze all debt options (i.e. special
      assessment, revenue, sales tax revenue, general obligation, lease, lease
      purchase, lease certificates of participation, lease revenue, etc.) with the intent of
      matching the type of debt instrument to the need, and to continue the County’s
      practice of “intelligent use of debt” for the maximum benefit of the citizens of the
      County.

3.7   The Debt Review Committee shall evaluate the reliability of revenues projected
      to defease potential bond issues. This Committee shall also evaluate business
      plans and consult with independent subject-matter experts as they deem
      necessary.

3.8   The Debt Review Committee shall consist of eight voting members as follows:

      3.8.1   two representatives designated by the Council

      3.8.2   two representatives designated by the Mayor

      3.8.3   two representatives designated by the Auditor




                                            42
       3.8.4   one representative designated by the District Attorney

       3.8.5   one representative designated by the Treasurer

3.9    The Chair of the Debt Review Committee shall be rotated annually among the
       members of the Committee from the offices of the Treasurer, District Attorney
       and Auditor. The County’s Financial Advisor is designated as an ex-officio
       member of the Debt Review Committee.

3.10   The County shall not enter into long-term debt for current operations.

3.11   The County shall pay all debt obligations when due.

3.12   The County shall pay and retire Tax and Revenue Anticipation Notes (TRANS)
       annually, and shall pay or refund Bond Anticipation Notes (BANS) from bond
       proceeds related to the project.

3.13   The County shall strive to maintain a general obligation bond rating of AAA which
       will facilitate favorable interest costs.

3.14   The County shall proactively maintain communication with bond rating agencies
       about its financial condition. The County shall follow a policy of full disclosure in
       its Financial Reporting and in all official statements.

3.15   The County shall maintain a Capital Projects Revolving Fund. This Fund is an
       internal lending mechanism, to facilitate short-term borrowing for various Funds
       and Agencies of Salt Lake County Government. Borrowing from this Fund shall
       be guided by the principles outlined in the Capital Projects Revolving Fund,
       Policies and Procedures. All borrowing requests shall be submitted to the Debt
       Review Committee for review.




                                             43
                                  Section 4.0
                               REVENUE POLICIES
4.1    The County is committed to creating and maintaining diversified and stable
       revenue sources. The County shall evaluate the long-term sustainability of
       revenue sources. For intergovernmental grant revenues, the program funded
       shall be evaluated to determine if it fits the core mission of the County.

4.2    The Auditor shall project annual revenues by an objective, analytical process.
       These projections shall include the current year and four succeeding years and
       shall be updated annually. Each existing and potential revenue source shall be
       examined annually.

4.3    The County shall maintain sound appraisal procedures to keep property values
       current. Property shall be assessed at full and equitable market value, pursuant
       to applicable sections of Title 59 of the Utah Code as amended.

4.4    The County shall follow a policy of vigorously collecting all property tax and other
       receivables.

4.5    The County shall establish all inter-local contracts for services at a level which
       reflects the full cost of providing the services. Full cost means all actual direct
       costs, plus overhead costs.

4.6    All fines, fees and “user” charges, shall be set at full cost, unless the Council
       approves some other basis. The Council may consider such exceptions where a
       broad community purpose is determined, or where considerations of health,
       safety and welfare are determined.

4.7    The County shall set fees, user charges and inter-fund charges, for all Enterprise
       and Internal Service Funds at a level that fully supports the total direct and
       overhead costs of services related to such funds. In certain instances, the
       Council may supplant proprietary fund fees and other revenues with operating
       transfers from other funds when legally permissible to do so.

4.8    One-time revenues shall not be used as a revenue source to support current
       ongoing operations. Appropriations supported by one-time revenues shall
       primarily be used for one-time expenditures (i.e. maintenance of infrastructure,
       equipment replacement, etc.) or retained in the respective Fund Balance.
       Examples of one-time revenues sources are: sale of assets, refunds, etc.

4.9    The County shall review unpredictable revenue sources such as programs
       funded by grants and contracts on an annual basis. If the revenue is discontinued
       or is shrinking this review will be used to determine whether to retain the
       program.

4.10   The County shall maintain, as near as possible, a “structural balance” of
       revenues and expenditures on a long term planning basis and shall avoid deficit
       spending.




                                             44
                                Section 5.0
                             RESERVE POLICIES
5.1   The County shall establish minimum undesignated fund balances (reserves) for
      the General Fund and selected Special Revenue Funds of Salt Lake County. In
      establishing minimum reserve levels, the County shall take into consideration the
      elasticity of revenue sources for each fund, GFOA (Government Finance Officers
      Association) recommended practice, and the reserve requirements necessary to
      maintain the County’s bond rating. The minimum reserve for each of these funds
      is the following percentage of budgeted expenditures:

             Fund                                          Minimum Reserve
             General Fund                                        10%
             Flood Control Fund                                   5%
             Health Fund                                          5%
             Library Fund                                         5%
             Municipal Services Fund                              5%
             Clark Planetarium Fund                               5%
             State Tax Administration Levy Fund                   5%
             TRCC Fund                                            5%

5.2   Enterprise and Internal Service Funds shall maintain reserves appropriate to the
      purpose, need, accounting practices, and policies of such Funds.

5.3   The County shall provide and maintain in the Employee Service Reserve Fund a
      reserve amounting to 40% of the total accrued employee vacation and sick leave
      liability (for employees expected to eventually retire), and a reserve of
      approximately 20% of paid claims for the employee health insurance plan.

5.4   Wherever possible, the County shall create the necessary accounting
      mechanisms through the Capital Projects Revolving Fund or otherwise to
      provide for “sinking funds” to accumulate reserves for capital projects on a pay-
      as-you-go basis of financing such projects.




                                Section 6.0
                           INVESTMENT POLICIES
6.1   The County shall perform cash-flow analysis of all Funds on a regular basis.
      Disbursement, collection, and deposit of all funds shall be scheduled to insure
      maximum availability of cash.

6.2   As permitted by law, the County shall pool fund cash for investment purposes.

6.3   The County shall continually monitor market conditions to maximize safety,
      liquidity, and yield pursuant to State law.




                                          45
6.4   The investment accounting system and procedures shall provide regular
      information concerning cash position and investment performance.

6.5   The County, where practical, shall arrange for banking services on a contractual
      basis, for a specified period of time, and with specified fees for each service
      rendered.

6.6   The County shall adhere to the requirements of the Utah Money Management
      Act in its investment practices.




                        Section 7.0
      ACCOUNTING, AUDITING AND FINANCIAL REPORTING
                        POLICIES
7.1   The County shall establish and maintain a high standard of accounting practice.

7.2   The accounting system shall maintain records on a basis consistent with
      generally accepted accounting principles (GAAP) for local government
      accounting and the Uniform Fiscal Procedures Act for Counties (Utah Code 17-
      36-1, et seq.).

7.3   Annual financial reports shall present financial activity in accordance with GAAP.
      Monthly (interim) financial reports shall present financial activity in appropriate
      format, as determined by the Auditor.

7.4   The reporting system shall also provide monthly information on the total cost of
      specific services by type of expenditure, by budgetary unit, and by Fund.

7.5   Additional monthly reports for Proprietary Funds (Enterprise Funds and Internal
      Service Funds) shall be made available as appropriate. These reports shall
      include a balance sheet and statement of earnings.

7.6   An independent public accounting firm shall perform an annual audit and shall
      publicly issue its opinion on the County’s financial statements and other reports.

7.7   The Auditor shall review significant matters contained in the independent
      auditor’s report on internal control (management comment letter) with the Mayor
      and the Council.

7.8   The Auditor shall continue efforts to obtain the Certificate of Achievement, for
      Excellence in Financial Reporting, awarded by the Government Finance Officers
      Association (GFOA).

7.9   Accounting for capital assets shall comply with GAAP and capitalization
      thresholds shall follow at least the minimum recommendations of the GFOA
      Recommended Practices.




                                           46
7.10   The Auditor shall maintain two separate County Overhead Cost Allocation
       System (OCAS) PLANS, one for Federal and State grant requirements and the
       other for management and internal accountability purposes. The OCAS plan
       prepared in connection with Federal and State grant requirements shall be
       maintained in accordance with the federal Office of Management and Budget
       (OMB) A-87 standards. The OCAS plan utilized for management and internal
       accountability purposes shall be maintained in accordance with generally
       accepted cost accounting practices. The Auditor shall update and publish both
       OCAS plans annually.

7.11   The Auditor shall review the cost allocation methodologies used throughout the
       County for consistency and compliance with generally accepted cost accounting
       practices. This review shall include all funds of the County.

7.12   The Auditor shall maintain an Internal Audit function which conducts and reports
       on performance audits of organizations throughout the County, with various
       objectives that may focus on organizational internal controls, assess
       organizational or program efficiency and effectiveness, or examine compliance
       with applicable criteria, such as State laws or County ordinances and policies.
       The Internal Audit function also shall conduct forensic/investigative analysis of
       accounting transactions and processes. Audits shall be conducted in
       accordance with Government Auditing Standards 2003 Revised, published by the
       General Accounting Office, under the authority of the Comptroller General of the
       United States.

7.13   Further, the Internal Audit function shall, as requested, perform special analysis,
       investigations and studies to provide a prospective, forward-looking focus that, if
       necessary, cut across organizational or program lines; including surveys of peer
       county best practices to establish benchmarks




                                           47
                                      SALT LAKE COUNTY
                   THREE-YEAR REVENUE AND EXPENDITURE SUMMARY BY FUNCTION
                                    2007 ADOPTED BUDGET

                                                                   ADOPTED
                                                 ACTUALS           2006 JUNE         ADOPTED
                                                   2005            ADJUSTED            2007

Revenues:
 Property Tax (current year)                 $ 176,503,340     $ 183,255,333     $ 190,533,600
 Property Tax (prior years)                      7,956,779         7,918,000         7,923,000
 Sales Taxes                                   111,159,617       123,850,000       132,400,000
 Licences and permits                           27,974,397        30,845,219        31,834,606
 Fines and forfeitures                           5,545,950         5,140,700         5,828,900
 Intergovernmental and grant revenue            86,239,031        90,614,800        92,497,811
 Charges for services                           64,502,141        61,347,577        61,956,485
 Interest, rents, and concessions               46,199,406        47,209,666        50,248,121
 Interfund charges                             151,521,522       161,659,375       168,473,085
 Other                                          86,052,414        25,277,642        72,126,075
Total revenues                               $ 763,654,596     $ 737,118,312     $ 813,821,683

Expenditures:
 General government                          $ 180,470,934     $ 209,191,604     $ 205,386,365
 Public Safety                                 156,328,870       168,649,264       190,202,612
 Social services                                65,192,684        72,300,091        75,043,228
 Recreation and cultural                        98,460,986       113,324,271       123,032,352
 Public Health                                  57,881,565        63,035,239        64,537,864
 Public works                                   69,948,897        63,626,129        67,646,880
 Capital Projects                               66,263,275        67,685,513       115,401,294
 Other                                          18,478,553        19,664,851        17,958,923
    Principal retirement                        15,875,650        15,845,650        10,491,750
    Interest and fiscal charges                 16,130,936        17,625,500        16,488,806
Total expenditures                           $ 745,032,351     $ 810,948,112     $ 886,190,074

Excess (Deficiency) of
Revenues over Expenditures                   $    18,622,245   $ (73,829,799)    $ (72,368,392)

Other Sources & Uses
 Transfers In                                $  62,907,716     $  76,784,984     $  63,672,422
 Transfers Out                                 (62,907,716)      (76,784,984)      (63,672,422)
 Depreciation (Add Back)                        19,046,165        25,112,624        21,812,995
 Principal Retirement (MBAs)                   (12,908,000)      (13,359,000)      (14,002,000)
 Other Net Balance Sheet                        (4,628,699)       (7,054,495)      (12,807,667)
Total Sources & Uses                         $   1,509,466     $   4,699,129     $ (4,996,672)



Fund Balance & Cash Balance:
Beginning of year
 Available                                   $ 247,684,759     $ 274,374,583     $ 228,981,599
 Unavailable/Designated                         72,272,727        65,714,614        67,249,725
Total Beginning of year                      $ 319,957,486     $ 340,089,197     $ 296,231,324
 Underexpend &/or Unanticipated Additional
 Revenue                                                       $    25,272,797
Ending
 Available                                   $ 274,374,583     $ 228,981,599     $ 151,616,535
 Unavailable/Designated                         65,714,614        67,249,725        67,249,725
Total Ending                                 $ 340,089,197     $ 296,231,324     $ 218,866,260




                                             48
                                         THREE YEAR EXPENDITURE SUMMARY
                                                 BY ORGANIZATION
                                                          FY 2005        FY 2006            2007 FINAL        VAR$              VAR%
                                                         ACTUALS         BUDGET             ADOPTED        2006 VS.2007      2006 VS.2007
                                                                      JUNE ADJUSTED          BUDGET          BUDGET            BUDGET
GOVERNMENTAL FUNDS

  110   GENERAL FUND
 1010   COUNCIL                                      $    1,562,067   $     1,963,393   $      2,235,612   $      272,219         13.86%
 1020   MAYOR ADMINISTRATION                         $    1,451,673   $     1,476,273   $      1,527,495   $       51,222          3.47%
 1021   MAYOR OPERATIONS                             $    2,525,819   $     4,347,088   $      3,899,672   $     (447,416)       -10.29%
 1050   CLERK                                        $    1,001,337   $     1,194,321   $      1,215,004   $       20,683          1.73%
 1051   ELECTION CLERK                               $    2,073,662   $     5,317,904   $      2,866,824   $   (2,451,080)       -46.09%
 1100   AUDITOR                                      $    3,841,857   $     4,352,287   $      4,407,497   $       55,210          1.27%
 1150   RECORDER                                     $    1,788,866   $     2,047,902   $      2,099,192   $       51,290          2.50%
 1210   DISTRICT ATTORNEY                            $   17,688,720   $    19,432,032   $     19,890,163   $      458,131          2.36%
 1350   SURVEYOR                                     $    1,895,157   $     2,042,890   $      2,029,477   $      (13,413)        -0.66%
 1420   COUNTY JAIL                                  $   54,427,432   $    55,707,858   $     58,014,900   $    2,307,042          4.14%
 1425   SHERIFF COURT SVCS & SECURITY                $   10,962,971   $    12,467,176   $     13,338,753   $      871,577          6.99%
 1430   SHERIFF INVEST/SUPPORT SERVICE               $   11,421,420   $    12,923,685   $     12,580,162   $     (343,523)        -2.66%
 2050   ECONOMIC DEVELOPMENT                         $      283,316   $       472,368   $        985,337   $      512,969        108.60%
 2350   EXTENSION SERVICE                            $      588,318   $       619,745   $        633,599   $       13,854          2.24%
 2400   CRIMINAL JUSTICE SERVICES                    $    7,551,490   $     8,323,122   $      8,727,255   $      404,133          4.86%
 3050   INFORMATION SVCS - OPERATIONS                $   10,609,444   $    10,844,180   $     11,740,029   $      895,849          8.26%
 3100   CONTRACTS AND PROCUREMENT                    $      871,852   $       994,888   $     11,230,734   $   10,235,846       1028.84%
 3150   PERSONNEL                                    $    1,607,731   $     1,635,855   $      1,033,902   $     (601,953)       -36.80%
 3200   PRINTING                                     $      511,945                     $      1,826,995   $    1,826,995
 3310   FACILITIES MANAGEMENT                        $      674,146   $       814,984   $        816,363   $        1,379          0.17%
 3311   ART COLLECTION (FIXED ASSETS)                $       16,327   $        26,225   $         45,000   $       18,775         71.59%
 3560   EQUESTRIAN PARK                                               $     1,435,814   $      1,471,121   $       35,307          2.46%
 3610   WHEELER FARM                                                  $       631,551   $        629,101   $       (2,450)        -0.39%
 3620   MILLCREEK CANYON                                              $       325,062   $        335,062   $       10,000          3.08%
 3630   PARKS                                        $ 7,708,398      $     8,339,792   $      8,471,427   $      131,635          1.58%
 3640   RECREATION                                   $ 22,586,185     $    24,112,777   $     24,966,629   $      853,852          3.54%
 4100   REAL ESTATE                                  $     379,305                                         $          -
 4350   EMERGENCY SERVICES                           $ 3,788,172      $     4,001,984   $   4,121,710      $      119,726           2.99%
 5000   STATUTORY & GENERAL                          $ 4,238,709      $     5,730,716   $   3,843,736      $   (1,886,980)        -32.93%
 5002   SALES TAX DIVERSION PROJECT                  $         -      $           -     $   3,500,000      $    3,500,000
             TOTAL GENERAL FUND                      $ 172,056,319    $   191,581,872   $ 208,482,751      $   16,900,879          8.82%


        SPECIAL REVENUE FUNDS

  120   GRANT PROGRAMS FUND
 2100   YOUTH SERVICES DIVISION                      $    8,286,288   $     9,025,440   $     10,433,540   $    1,408,100          15.60%
 2250   SUBSTANCE ABUSE SERVICES                     $   15,708,504   $    16,650,343   $     16,745,409   $       95,066           0.57%
 2300   AGING SERVICES                               $   14,163,873   $    15,137,133   $     15,708,131   $      570,998           3.77%
 2450   MENTAL HEALTH SERVICES                       $   16,128,384   $    18,040,235   $     17,648,204   $     (392,031)         -2.17%
 2710   ECON DEV & COMMUNITY RESOURCES               $   12,906,431   $    14,763,402   $     13,016,270   $   (1,747,132)        -11.83%
 5025   GRANT FUND STATUTORY AND GENERAL             $           57   $        30,000   $         30,000   $          -             0.00%
           TOTAL GRANT PROGRAMS FUND                 $   67,193,537   $    73,646,553   $     73,581,554   $      (64,999)         -0.09%
  230   MUNICIPAL SERVICES FUND
 1410   UNINCORPRATED SHERIFF SERVICES               $ 17,600,405     $    18,082,463   $     19,567,227   $    1,484,764           8.21%
 1500   JUSTICE COURTS                               $ 1,890,415      $     2,070,408   $      2,028,926   $      (41,482)         -2.00%
 2200   ANIMAL SERVICES                              $ 3,361,784      $     3,854,758   $      4,135,067   $      280,309           7.27%
 4050   DEVELOPMENT SERVICES                         $ 4,310,500      $     5,139,168   $      5,623,223   $      484,055           9.42%
 4250   STREET LIGHTING                              $    632,912     $       706,395   $        724,305   $       17,910           2.54%
 4300   FIRE                                         $    432,674
 4400   PUBLIC WORKS OPERATIONS                      $ 13,972,138     $    14,179,143   $     14,463,530   $      284,387          2.01%
 4500   PUBLIC WORKS ENGINEERING                     $    811,867     $       872,539   $        902,860   $       30,321          3.48%
 5020   MUNICIPAL SERVICES                           $ 3,578,115      $     1,577,497   $      1,687,170   $      109,673          6.95%
 5600   MUNICIPAL SERVICES CAPITAL IMP               $    965,384     $     3,890,966   $      9,458,709   $    5,567,743        143.09%
            TOTAL MUNICIPAL SERVICES FUND            $ 47,556,194     $    50,373,337   $     58,591,017   $    8,217,680         16.31%
  231   MUNICIPAL SERVICES JUDGEMENT LEVY
 5021   MUNICIPAL SERVICES JUDGEMENT LEVY                             $       60,547    $        67,900    $        7,353         12.14%
            TOTAL MUNICIPAL SERVICES LEVY                             $       60,547    $        67,900    $        7,353         12.14%
  240   SALT LAKE VALLEY FIRE SERVICE AREA FUND
 4310   SL VALLEY FIRE SERVICE AREA                  $ 17,113,663     $    19,430,689   $     22,905,901   $    3,475,212         17.89%
            TOTAL SL VALLEY FIRE SERVICE AREA FUND   $ 17,113,663     $    19,430,689   $     22,905,901   $    3,475,212         17.89%
  250   FLOOD CONTROL FUND
 4600   FLOOD CONTROL ENGINEERING                    $    3,751,439   $     4,530,071   $      4,504,269   $     (25,802)         -0.57%
 4610   FLOOD CONTROL PROJECTS                       $    1,879,864   $     2,411,431   $      2,779,787   $     368,356          15.28%
            TOTAL FLOOD CONTROL FUND                 $    5,631,303   $     6,941,502   $      7,284,056   $     342,554           4.93%




                                                          49
                                   THREE YEAR EXPENDITURE SUMMARY
                                           BY ORGANIZATION
                                                           FY 2005         FY 2006           2007 FINAL        VAR$             VAR%
                                                          ACTUALS          BUDGET            ADOPTED        2006 VS.2007     2006 VS.2007
                                                                        JUNE ADJUSTED         BUDGET          BUDGET           BUDGET
 270 CLASS B ROADS FUND
4550 CLASS B ROADS PROJECTS                           $    2,985,142    $    2,102,357   $      2,030,000   $     (72,357)        -3.44%
4560 CLASS B ROADS OPERATIONS                         $    6,387,886    $    6,987,998   $      8,476,634   $   1,488,636         21.30%
        TOTAL CLASS B & COLLECTOR ROAD FUND           $    9,373,028    $    9,090,355   $     10,506,634   $   1,416,279         15.58%
 280 OPEN SPACE FUND
     OPEN SPACE FUND                                                                     $      2,282,064   $   2,282,064
        TOTAL OPEN SPACE FUND                         $           -     $          -     $      2,282,064   $   2,282,064
 290 VISITOR PROMOTION FUND
3600 VISITOR PROMOTION CONTRACT                       $    5,193,963    $    6,423,197   $      7,030,149   $    606,952           9.45%
3601 VISITOR PROMOTION CNTY EXP                       $      194,832    $      260,122   $        274,680   $     14,558           5.60%
         TOTAL VISITOR PROMOTION FUND                 $    5,388,795    $    6,683,319   $      7,304,829   $    621,510           9.30%
 310 ZOOS, ARTS AND PARKS FUND
3591 LARGE ARTS GROUPS-SALES TAX                      $ 9,174,463       $    9,669,367   $     10,133,865   $    464,498           4.80%
3592 SMALL ARTS GROUPS-SALES TAX                      $    870,202      $    1,780,514   $      1,866,082   $     85,568           4.81%
3593 ZOOLOGICAL-SALES TAX                             $ 2,184,344       $    2,398,789   $      2,514,028   $    115,239           4.80%
3594 ZAP FUND ADMINISTRATION                          $    205,400      $      348,058   $        390,488   $     42,430          12.19%
        TOTAL ZOOS, ARTS AND PARKS FUND               $ 12,434,409      $   14,196,728   $     14,904,463   $    707,735           4.99%
 320 HOUSING PROGRAMS FUND
2740 HOUSING PROGRAMS                                 $         3,372   $     928,326    $      2,515,000   $   1,586,674        170.92%
        TOTAL HOUSING PROGRAMS FUND                   $         3,372   $     928,326    $      2,515,000   $   1,586,674        170.92%
 330 ECON DEV & COMMUNITY RESOURCES
2770 REVOLVING LOAN                                   $    1,823,931    $    2,700,692   $      3,155,692   $    455,000          16.85%
         TOTAL ECON DEV & COMMUNITY RESOURCES FUND    $    1,823,931    $    2,700,692   $      3,155,692   $    455,000          16.85%
 340 STATE TAX ADMINISTRATION LEVY FUND
1011 TAX ADMINISTRATION                               $    711,378      $      802,528   $        832,121   $     29,593            3.69%
1101 AUDITOR-TAX ADMINISTRATION                       $ 1,795,459       $    1,932,276   $      1,982,303   $     50,027            2.59%
1151 RECORDER-TAX ADMINISTRATION                      $ 2,472,710       $    2,928,076   $      2,865,771   $    (62,305)          -2.13%
1201 DISTRICT ATTORNEY-TAX ADMIN                      $    590,948      $      719,317   $        725,523   $      6,206            0.86%
1251 TREASURER-TAX ADMINISTRATION                     $ 3,003,001       $    3,416,328   $      3,469,859   $     53,531            1.57%
1300 ASSESSOR                                         $ 11,262,963      $   11,647,360   $     12,115,289   $    467,929            4.02%
1351 SURVEYOR-TAX                                     $    430,895      $      489,429   $        499,331   $      9,902            2.02%
        TOTAL TAX ADMINISTRATION LEVY FUND            $ 20,267,354      $   21,935,314   $     22,490,197   $    554,883            2.53%
 341 STATE TAX ADMINISTRATION JUDGEMENT LEVY FUND
1102 STATE TAX ADMINISTRATION JUDGEMENT LEVY                            $     170,770    $       191,900    $     21,130          12.37%
      TOTAL STATE TAX ADMIN JUDGEMENT LEVY FUND                         $     170,770    $       191,900    $     21,130          12.37%
 350 REDEVELOPMENT AGENCY FUND
2730 REDEVELOPMENT AGENCY OF SL CO                    $    1,110,976    $    1,166,361   $       610,413    $    (555,948)        -47.67%
        TOTAL REDEVELOP AGENCY OF SL CO FUND          $    1,110,976    $    1,166,361   $       610,413    $    (555,948)        -47.67%
 360 LIBRARY FUND
2500 LIBRARY FUND                                     $ 26,775,557      $   28,400,992   $     29,410,583   $   1,009,591          3.55%
        TOTAL LIBRARY FUND                            $ 26,775,557      $   28,400,992   $     29,410,583   $   1,009,591          3.55%
 361 LIBRARY JUDGEMENT LEVY FUND
2501 LIBRARY JUDGEMENT LEVY                                             $     117,798    $       135,000    $     17,202          14.60%
       TOTAL LIBRARY JUDGEMENT LEVY FUND                                $     117,798    $       135,000    $     17,202          14.60%
 370 HEALTH FUND
2150 HEALTH                                           $ 26,044,678      $   28,344,661   $     30,144,251   $   1,799,590          6.35%
        TOTAL HEALTH FUND                             $ 26,044,678      $   28,344,661   $     30,144,251   $   1,799,590          6.35%
 381 COUNTYWIDE JUDGEMENT LEVY FUND
5101 COUNTY JUDGEMENT LEVY                                              $    1,252,313   $      1,419,000   $    166,687          13.31%
       TOTAL COUNTYWIDE JUDGEMENT LEVY FUND                             $    1,252,313   $      1,419,000   $    166,687          13.31%
 550 WHEELER FARM FUND
3610 WHEELER FARM                                     $      586,783                                        $         -
          TOTAL WHEELER FARM FUND                     $      586,783    $          -                        $         -
 560 EQUESTRIAN PARK FUND
3560 EQUESTRIAN PARK                                  $    1,536,067                                        $         -
         TOTAL EQUESTRAIN PARK FUND                   $    1,536,067    $          -                        $         -
 580 SALT PALACE CONVENTION CENTER FUND
3550 SALT PALACE OPERATIONS                           $    8,867,015    $   13,111,991   $     13,375,549   $    263,558           2.01%
         TOTAL SALT PALACE CONVENTION CENTER FUND     $    8,867,015    $   13,111,991   $     13,375,549   $    263,558           2.01%
 581 TOURISM,RECREATION,CULTURE AND CONVENTION FUND
3551 TRCC:TOURISM,REC,CUL TRL,CONVEN                  $ 19,305,834      $   24,802,232   $     28,738,793   $   3,936,561         15.87%
        TOTALTOURISM, REC, CUL, TRL, CONV FUND        $ 19,305,834      $   24,802,232   $     28,738,793   $   3,936,561         15.87%
 582 SOUTH TOWNE EXPOSITION CENTER FUND
3552 SOUTH TOWNE OPERATIONS                           $    3,085,931    $    4,973,461   $      5,090,851   $    117,390           2.36%
         TOTAL SOUTH TOWNE EXPOSITION CENTER FUND     $    3,085,931    $    4,973,461   $      5,090,851   $    117,390           2.36%
 585 FINE ARTS FUND
3500 FINE ARTS CENTERS                                $    4,259,607    $    4,757,046   $      4,791,814   $     34,768           0.73%
        TOTAL FINE ARTS FUND                          $    4,259,607    $    4,757,046   $      4,791,814   $     34,768           0.73%




                                                           50
                                       THREE YEAR EXPENDITURE SUMMARY
                                               BY ORGANIZATION
                                                                 FY 2005        FY 2006            2007 FINAL        VAR$               VAR%
                                                                ACTUALS         BUDGET             ADOPTED        2006 VS.2007       2006 VS.2007
                                                                             JUNE ADJUSTED          BUDGET          BUDGET             BUDGET
 590 CLARK PLANETARIUM FUND
3510 CLARK PLANETARIUM                                      $    5,610,357   $     5,867,276   $      6,561,015   $      693,739          11.82%
        TOTAL PLANETARIUM FUND                              $    5,610,357   $     5,867,276   $      6,561,015   $      693,739          11.82%

             TOTAL SPECIAL REVENUE FUNDS                    $ 283,968,391    $   318,952,263   $ 346,058,476      $   27,106,213           8.50%


    CAPITAL PROJECTS FUNDS

 421 SALT PALACE EXP III CAPITAL PROJECTS FUND
5031 SALT PALACE EXP III PHASE 1 CONST                      $    1,730,506   $      786,998    $        15,020    $     (771,978)         -98.09%
          TOTAL SALT PALACE EXP III CAPITAL PROJECTS FUND   $    1,730,506   $      786,998    $        15,020    $     (771,978)         -98.09%
 422 SALT PALACE EXPAND III PHASE 2 CAPITAL PROJ FUND
5032 SALT PALACE EXP III PHASE 2 CONST                      $ 40,884,093     $     5,702,871   $      1,501,005   $    (4,201,866)        -73.68%
5033 SOUTH TOWNE PARKING                                    $    738,532     $    20,519,111   $     21,200,000   $       680,889           3.32%
          TOTAL SALT PALACE EXP III PHASE 2 CONSTR FUND     $ 41,622,625     $    26,221,982   $     22,701,005   $    (3,520,977)        -13.43%
 430 RECREATION BOND PROJECTS
5514 NORTH WEST RECREATION/SENIOR CENTER                                                       $     14,300,000   $   14,300,000
5515 SOUTH WEST RECREATION CENTER                                                              $     15,000,000   $   15,000,000
5516 CENTRAL CITY COMMUNITY CENTER                                                             $      2,000,000   $    2,000,000
5517 COPPERVIEW COMMUNITY CENTER                                                               $      3,500,000   $    3,500,000
5518 PARLEYS CREEK TRAIL                                                                       $      2,625,000   $    2,625,000
5519 MAGNA SWIMMING POOL                                                                       $        400,000   $      400,000
5520 COTTONWOOD HEIGHTS RECREATION CENTER                                                      $      2,362,414   $    2,362,414
5521 HOLIDAY LIONS RECREATION CENTER                                                           $      4,250,000   $    4,250,000
5522 JORDAN RIVER TRAIL                                                                        $      2,400,000   $    2,400,000
5523 FLIGHT PARK                                                                               $        600,000   $      600,000
5524 KEARNS COMMUNITY SKATE PARK                                                               $      1,000,000   $    1,000,000
5525 VISTA PARK                                                                                $      4,351,433   $    4,351,433
5526 MILLCREEK LIBRARY                                                                         $        750,000   $      750,000
5527 EVERGREEN PARK                                                                            $        250,000   $      250,000
5528 KEARNS RECREATION CENTER                                                                  $        500,000   $      500,000
5529 BONNEVILLE SHORELINE TRAIL                                                                $        350,000   $      350,000
5530 PIONEER CRAFT HOUSE                                                                       $        764,000   $      764,000
5531 BIG COTTONWOOD TRAIL                                                                      $        534,751   $      534,751
5532 REDWOOD MULTI-PURPOSE CENTER                                                              $      1,800,000   $    1,800,000
5533 DIMPLE DELL RECREATION CENTER                                                             $        600,000   $      600,000
5534 HOLLADAY CITY PARK                                                                        $      1,250,000   $    1,250,000
5535 VALLEY REGIONAL PARK                                                                      $      1,400,000   $    1,400,000
5536 OQUIRRH PARK                                                                              $      1,000,000   $    1,000,000
5527 PARK & FACILITIES MAINTENANCE                                                             $      1,578,500   $    1,578,500
5538 OTHER ZAP 2 PROJECT COSTS                                                                 $      1,433,902   $    1,433,902
        TOTAL RECREATION BOND PROJECTS                      $          -     $           -     $     65,000,000   $   65,000,000
 450 CAPITAL IMPROVEMENTS FUND
5050 CAPITAL IMPROVEMENTS                                   $    4,773,074   $    10,225,006   $      7,684,740   $    (2,540,266)        -24.84%
        TOTAL CAPITAL IMPROVEMENT FUND                      $    4,773,074   $    10,225,006   $      7,684,740   $    (2,540,266)        -24.84%
 455 MILLCREEK FIREFLOW SPECIAL IMPROVE DIST
5055 MILLCREEK FIREFLOW SPECIAL IMPROVE DIST                $    3,673,384   $    12,006,918   $      1,222,908   $   (10,784,010)        -89.81%
         TOTAL MILLCREEK FIREFLOW SP IMP DIST FUND          $    3,673,384   $    12,006,918   $      1,222,908   $   (10,784,010)        -89.81%
 465 CHILDRENS MUSEUM CONSTRUCTION CAP PROJ FUND
5070 CHILDRENS MUSEUM                                       $    7,065,582   $      918,351    $       633,600    $     (284,751)         -31.01%
          TOTAL CHILDRENS MUSEUM CONSTRUCTION FUND          $    7,065,582   $      918,351    $       633,600    $     (284,751)         -31.01%
 670 CAPITAL PROJECTS REVOLVING FUND
5321 CAP REVOLV-DIMPLE DELL PARK                            $      719,261   $       788,098   $       787,618    $         (480)          -0.06%
5322 CAP REVOLV-REC EQUIP REPLACEME                         $      945,896   $       557,976   $       557,976    $          -              0.00%
5323 CAP REVOLV-RIVERTON WEST SPRIN                         $      389,111   $        42,412                      $      (42,412)        -100.00%
5325 CAP REVOLV-JAIL MANAGEMENT STUDY                                        $     1,500,000   $      1,390,000   $     (110,000)          -7.33%
5326 CAP REVOLV-DRAPER LIBRARY                              $      800,931   $       209,153                      $     (209,153)        -100.00%
5331 CAP REVOLV-EQUESTRIAN PARK ARENA                                                          $       300,000    $      300,000
5332 CAP REVOLV-LlBRARY TECHNOLOGY                          $    1,396,168   $     1,235,424   $       750,785    $     (484,639)         -39.23%
5333 CAP REVOLV-NEW LIBRARY                                                  $       366,250   $       766,250    $      400,000          109.22%
5335 CAP REVOLV-STORAGE BUILDING                                             $       286,418                                                0.00%
5334 CAP REVOLV-WEST JORDAN COURTS                          $      823,545   $         1,027                      $        (1,027)       -100.00%
5340 CAP REVOLV-GENERAL                                     $       90,990   $        73,386   $        73,386    $           -             0.00%
5342 CAP REVOLV-GOLDEN HILLS PARK                                            $       653,790   $       244,521    $      (409,269)        -62.60%
5343 SOUTH JORDAN LIBRARY                                   $      787,203   $       535,490                      $      (535,490)       -100.00%
5344 CAP REVOLV-HEALTH BUILDING                             $      479,614   $     7,385,868   $       314,776    $    (7,071,092)        -95.74%
5348 CAP REVOLV-PUBLIC SAFETY COMMUNICATIONS




                                                                 51
                                       THREE YEAR EXPENDITURE SUMMARY
                                               BY ORGANIZATION
                                                           FY 2005        FY 2006        2007 FINAL           VAR$         VAR%
                                                          ACTUALS         BUDGET         ADOPTED           2006 VS.2007 2006 VS.2007
                                                                       JUNE ADJUSTED      BUDGET             BUDGET       BUDGET
          TOTAL CAPITAL PROJ REVOLVING FUND           $    6,432,719   $    13,635,292 $    5,185,312     $   (8,163,562)    -59.87%

                  TOTAL CAPITAL PROJECTS FUNDS        $ 65,297,890     $    63,794,547   $ 102,442,585    $   38,934,456      61.03%


        DEBT SERVICE FUNDS
  410   DEBT SERVICE FUND
 5150   BOND DEBT SERVICE                             $ 20,196,623     $    18,239,004   $   11,453,131   $    (6,785,873)    -37.21%
  411   MILLCREEK SPECIAL IMPROVEMENT DISTRICT FUND
 5151   MILLCREEK SID SPECIAL ASSESSMENT              $          -     $       100,000   $    1,070,200   $           -

                 TOTAL DEBT SERVICE FUNDS             $ 20,196,623     $    18,339,004   $   12,523,331   $    (6,785,873)    -37.00%



PROPRIETARY FUNDS

      INTERNAL SERVICE FUNDS:
  380 GOVERNMENTAL IMMUNITY FUND
 5100 GOVERNMENTAL IMMUNITY                           $      882,352   $     6,491,073   $    6,506,546   $       15,473       0.24%
      TOTAL GOVERNMENTAL IMMUNITY FUND                $      882,352   $     6,491,073   $    6,506,546   $       15,473       0.24%
  470 MBA: SALT PALACE RENOVATION FUND
 5230 MBA: SALT PALACE RENOVATION                     $    5,280,908   $     5,204,928   $    4,939,104   $     (265,824)      -5.11%
      TOTAL SALT PALACE RENOVATION FUND               $    5,280,908   $     5,204,928   $    4,939,104   $     (265,824)      -5.11%
  471 MBA: SALT PALACE EXPANSION II FUND
 5235 MBA: SALT PALACE EXPANSION II                   $    4,473,291   $     4,418,717   $    4,247,808   $     (170,909)      -3.87%
      TOTAL MBA SALT PALACE EXPANSION II FUND         $    4,473,291   $     4,418,717   $    4,247,808   $     (170,909)      -3.87%
  472 MBA: 1999 BOND PROJECTS FUND
 5236 MBA: SOUTHTOWNE EXPO CTR                        $    6,001,294   $     5,937,831   $    5,787,315   $     (150,516)      -2.53%
 5237 MBA: EMERGENCY OPERATIONS CTR                   $      776,399   $       799,513   $      777,384   $      (22,129)      -2.77%
 5238 MBA: SOUTH MTN GOLF COURSE                      $    1,096,253   $     1,156,792   $    1,059,962   $      (96,830)      -8.37%
      TOTAL MBA 1999 BOND PROJECTS FUND               $    7,873,946   $     7,894,136   $    7,624,661   $     (269,475)      -3.41%
  473 MBA: UNIV HOSP AMBAS BLDG FUND
 5233 UNIV HOSP AM BAS BLDG                           $    1,159,380   $     1,149,146   $    1,131,157   $       (17,989)     -1.57%
      TOTAL MBA UNIV HOSP AMBAS BLDG                  $    1,159,380   $     1,149,146   $    1,131,157   $       (17,989)     -1.57%
  620 FLEET MANAGEMENT FUND
 4800 FLEET MANAGEMENT                                $ 17,029,740     $    21,530,170   $   17,292,970   $    (4,237,200)    -19.68%
      TOTAL FLEET MANAGEMENT FUND                     $ 17,029,740     $    21,530,170   $   17,292,970   $    (4,237,200)    -19.68%
  630 TELEPHONE MANAGEMENT FUND
 5350 TELEPHONE MANAGEMENT                            $    2,865,402                                      $           -
      TOTAL TELEPHONE MANAGEMENT FUND                 $    2,865,402   $           -                      $           -
  640 GOVERNMENT CENTER OPERATIONS FUND
 3900 GOVERNMENT CENTER OPERATIONS                    $    3,901,954                                      $           -
      TOTAL GOVERNMENT CENTER OPERATIONS FUND         $    3,901,954   $           -                      $           -
  650 FACILITIES SERVICES FUND
 3200 PRINTING                                                                           $      557,304   $      557,304
 3300 FACILITIES SERVICES                             $    7,218,502   $    14,934,154   $   16,419,248   $    1,485,094       9.94%
      TOTAL FACILITIES SERVICES FUND                  $    7,218,502   $    14,934,154   $   16,976,552   $    2,042,398      13.68%
  660 SHERIFF LAW ENFORCEMENT FUND
 1415 SHERIFF UNINCORP LAW ENFORCEME                  $ 18,380,959     $    20,678,929   $   33,042,682   $    12,363,753      59.79%
 1416 SHERIFF CONTRACTED LAW ENFORCE                  $ 9,397,485      $    11,108,192                    $   (11,108,192)   -100.00%
      TOTAL SHERIFF LAW ENFORCEMENT FUND              $ 27,778,444     $    31,787,121   $   33,042,682   $     1,255,561       3.95%
  720 MBA: RIVERBEND GOLF COURSE FUND
 5240 MBA: RIVERBEND GOLF COURSE                      $      344,530   $       357,919   $     326,534    $       (31,385)     -8.77%
      TOTAL MBA RIVERBEND GOLF COURSE FUND            $      344,530   $       357,919   $     326,534    $       (31,385)     -8.77%
  725 MBA: OLD MILL GOLF COURSE FUND
 5245 MBA: OLD MILL GOLF COURSE                       $      813,948   $       831,258   $     779,278    $       (51,980)     -6.25%
      TOTAL OLD MILL GOLF COURSE FUND                 $      813,948   $       831,258   $     779,278    $       (51,980)     -6.25%
  740 EMPLOYEE SERVICE RESERVE FUND
 5300 EMP SRV RES-NONSTATUTRY BNFITS                  $ 36,085,213     $    39,969,014   $   37,996,000   $    (1,973,014)    -4.94%
 5301 EMP SRV RES-ADMINISTRATION                      $ 2,202,593      $     2,492,420   $    2,526,647   $        34,227      1.37%
 5302 EMP SRV RES-STATUTORY BENEFITS                  $ 41,064,133     $    44,400,250   $   44,684,067   $       283,817      0.64%
 5303 EMP SRV RES-EARLY RETIREMENT                    $     44,805     $       325,000   $      650,000   $       325,000    100.00%
 5305 EMP SERV RES-FITNESS CENTER                     $    125,663     $       151,619   $      154,119   $         2,500      1.65%
      TOTAL EMPLOYEE SERVICE RESERVE FUND             $ 79,522,407     $    87,338,303   $   86,010,833   $    (1,327,470)    -1.52%

      ENTERPRISE FUNDS:
  520 GOLF COURSES FUND




                                                           52
                                        THREE YEAR EXPENDITURE SUMMARY
                                                BY ORGANIZATION
                                                         FY 2005        FY 2006          2007 FINAL         VAR$         VAR%
                                                        ACTUALS         BUDGET           ADOPTED         2006 VS.2007 2006 VS.2007
                                                                     JUNE ADJUSTED        BUDGET           BUDGET       BUDGET
3760   MEADOW BROOK GOLF COURSE                     $      912,684   $     1,038,306   $    1,020,818   $      (17,488)     -1.68%
3770   MICK RILEY GOLF COURSE                       $      809,265   $       814,147   $      809,705   $       (4,442)     -0.55%
3780   MOUNTAIN VIEW GOLF COURSE                    $      803,342   $       904,773   $      919,523   $       14,750       1.63%
3790   OLD MILL GOLF COURSE                         $    2,239,647   $     2,300,309   $    2,266,514   $      (33,795)     -1.47%
3800   RIVERBEND GOLF COURSE                        $    1,626,616   $     1,772,552   $    2,039,863   $      267,311      15.08%
3810   SOUTH MOUNTAIN GOLF COURSE                   $    2,553,857   $     2,816,387   $    2,606,111   $     (210,276)     -7.47%
       TOTAL GOLF COURSES FUND                      $    8,945,411   $     9,646,474   $    9,662,534   $       16,060       0.17%
 540   SOLID WASTE MANAGEMENT FACILITY FUND
4750   SOLID WASTE MANAGEMENT FACILITY              $ 24,734,538     $    14,590,148   $   11,629,992   $   (2,960,156)    -20.29%
       TOTAL WASTE MANAGEMENT FACILITY FUND         $ 24,734,538     $    14,590,148   $   11,629,992   $   (2,960,156)    -20.29%
 570   SANTITATION FUND
4700   SANITATION                                   $ 10,482,613     $    12,106,879   $   16,512,280   $    4,405,401     36.39%
       TOTAL SANITATION FUND                        $ 10,482,613     $    12,106,879   $   16,512,280   $    4,405,401     36.39%
 555   MILLCREEK CANYON FUND
3620   MILLCREEK CANYON                             $      205,762
       TOTAL MILLCREEK CANYON FUND                  $      205,762   $           -     $          -     $          -

              TOTAL PROPRIETARY FUNDS               $ 203,513,128    $   218,280,426   $ 216,682,931    $   (1,597,495)     -0.73%

              TOTAL ALL FUNDS                       $ 745,032,351    $   810,948,112   $ 886,190,074    $   74,558,180      9.19%




                                                         53
                                      THREE YEAR COMPARISON OF REVENUES, EXPENDITURES AND OTHER FINANCING SOURCES
                                                                 FOR ALL MAJOR FUNDS (1)
                                                                  2007 ADOPTED BUDGET

                                                                                    Governmental Fund                                                             Proprietary Fund                                                Governmental and Proprietary Funds

                                                                                      General Fund                                                     Employee Services Reserve                                                            Non-major Funds
                                                                                          ADOPTED                                                                     ADOPTED                                                                     ADOPTED
                                                                   ACTUALS                2006 JUNE               ADOPTED                      ACTUALS                2006 JUNE               ADOPTED                      ACTUALS                2006 JUNE              ADOPTED
                                                                      2005                ADJUSTED                   2007                         2005                ADJUSTED                   2007                         2005                ADJUSTED                2007
     Revenues and Other Sources:
       Property Tax (current year)                            $       85,099,918      $       87,377,304     $        89,636,737          $                -      $                -     $                 -          $       91,403,422      $       95,878,029     $    100,896,863
       Property Tax (prior years)                             $         4,627,294              4,650,000               4,700,000                           -                       -                       -                    3,329,484              3,268,000            3,223,000
       Sales Tax                                              $       40,857,601              44,500,000              50,900,000                           -                       -                       -                  70,302,016              79,350,000           81,500,000
       Licences and permits                                   $         8,800,615              8,995,645               8,974,363                           -                       -                       -                  19,173,782              21,849,574           22,860,243
       Fines and forfeitures                                  $         2,169,352              1,930,500               2,330,200                           -                       -                       -                    3,376,598              3,210,200            3,498,700
       Intergovernmental and grant revenue                    $       10,606,643              10,367,102               9,146,194                           -                       -                       -                  75,632,388              80,247,698           83,351,617
       Charges for services                                   $       18,682,046              18,474,732              18,065,015                           -                       -                       -                  45,820,095              42,872,845           43,891,470
       Interest, rents, and concessions                       $         1,154,575              2,983,000               2,698,000                      589,043                500,000               1,000,000                  44,455,788              43,726,666           46,550,121
       Interfund charges                                      $       18,198,102              19,847,554              27,802,428                  80,499,667              87,592,886              85,843,812                  52,823,753              54,218,935           54,826,845
       Other                                                  $           396,899                248,047                 356,950                      103,127                      -                       -                  85,552,388              25,029,595           71,769,125
     Total revenues                                           $      190,593,046      $     199,373,884      $      214,609,887           $       81,191,836      $       88,092,886     $        86,843,812          $      491,869,714      $     449,651,542      $    512,367,984

     Expenditures:
       General Government                                     $       48,783,224      $       56,962,590     $        56,109,267          $       79,522,407      $       87,338,303     $        86,010,833          $       52,165,303      $       64,890,711     $     63,266,265
       Public Safety                                          $       88,151,486              93,423,825            108,522,809                            -                       -                       -                  68,177,384              75,225,439           81,679,803
       Social Services                                        $           588,318                619,745                 633,599                           -                       -                       -                  64,604,366              71,680,346           74,409,629
       Recreation and Cultural                                $       30,881,366              34,844,996              35,873,340                           -                       -                       -                  67,579,620              78,479,275           87,159,012
       Public Health                                          $                -                       -                       -                           -                       -                       -                  57,881,565              63,035,239           64,537,864
       Public Works                                           $                -                       -                       -                           -                       -                       -                  69,948,897              63,626,129           67,646,880




54
       Capital Projects                                       $                -                       -               3,500,000                           -                       -                       -                  66,263,275              67,685,513          111,901,294
       Other                                                  $         4,238,709              5,730,716               3,843,736                           -                       -                       -                  14,239,844              13,934,135           14,115,187
          Principal retirement                                $                -                       -                       -                           -                       -                       -                  15,875,650              15,845,650           10,491,750
          Interest and fiscal charges                         $                -                       -                       -                           -                       -                       -                  16,130,936              17,625,500           16,488,806
     Total expenditures                                       $      172,643,102      $     191,581,872      $      208,482,751           $       79,522,407      $       87,338,303     $        86,010,833          $      492,866,842      $     532,027,937      $    591,696,490

     Excess (Deficiency) of
       Revenues over Expenditures                             $       17,949,944      $        7,792,012     $         6,127,136          $         1,669,429     $          754,583     $           832,979          $          (997,127) $         (82,376,394) $       (79,328,507)


     Other Sources & Uses
       Transfers In                                           $         3,716,364     $       12,184,026     $         8,877,192          $                -      $                -     $                 -                  59,191,352              64,600,958     $     54,795,230
       Transfers Out                                          $      (22,200,780)            (27,978,516)            (27,548,230)                          -                       -                       -                 (40,706,936)            (48,806,468)         (36,124,192)
       Depreciation (Add Back)                                $                -                       -                       -                         5,185                  6,950                   6,950                 19,040,980              25,105,674           21,806,045
       Principal Retirement (MBAs)                            $                -                       -                       -                           -                       -                       -                 (12,908,000)            (13,359,000)         (14,002,000)
       Other Net Balance Sheet                                $           331,781                      -                       -                   (3,166,614)                 (8,000)            (1,462,400)                  (1,793,866)            (7,046,495)         (11,345,267)
     Total Sources & Uses                                     $      (18,152,635) $          (15,794,490) $          (18,671,038)         $        (3,161,429) $               (1,050) $          (1,455,450)         $       22,823,530      $       20,494,669     $     15,129,816

     FUND BALANCE & CASH BALANCE:
       Beginning of year
         Available                                                    43,888,306      $       43,281,682     $        44,500,000          $                -      $        1,670,005     $         1,658,500          $      203,796,453      $     229,422,896      $    182,823,099
         Unavailable/Designated                                         2,872,633              3,276,565               3,280,000                  20,442,928              17,280,923              18,969,725                  48,957,166              45,157,126           45,000,000
       Total Beginning of year                                $       46,760,939      $       46,558,247     $        47,780,000          $       20,442,928      $       18,950,928     $        20,628,225          $      252,753,619      $     274,580,022      $    227,823,099
         Underexpend &/or Unanticipated Additional
         Revenue                                                                      $        9,224,230                                                          $          923,764                                                          $       15,124,803
       Ending
         Available                                            $       43,281,682      $       44,500,000     $        31,956,098          $         1,670,005     $        1,658,500     $         1,036,029          $      229,422,896      $     182,823,099      $    118,624,408
         Unavailable/Designated                                         3,276,565              3,280,000               3,280,000                  17,280,923              18,969,725              18,969,725                  45,157,126              45,000,000           45,000,000
       Total Ending                                           $       46,558,247      $       47,779,999     $        35,236,098          $       18,950,928      $       20,628,225     $        20,005,754          $      274,580,022      $     227,823,099      $    163,624,408

       (1) Because this schedule requires so many columns in order to compare three years for all major funds, only funds that strictly met the GFOA requirement of having expenditures or revenues that are equal to or exceed 10% of the County total were included.
                                                               COMBINED STATEMENT OF REVENUES, EXPENDITURES AND OTHER FINANCING SOURCES
                                                                                        ALL APPROPRIATED FUNDS
                                                                                         2007 ADOPTED BUDGET

                                                                                                              Governmental Funds                                                                                         Proprietary Funds

                                                           General             Municipal             Grant               Library              Health          Tourism, Rec,           Non-major           Non-major           Employee           Non-major           Adopted
                                                             Fund              Services               Fund                Fund              Department           Cultural &       Governmental            Enterprise          Services            Internal            2007
                                                                                 Fund                                                          Fund              Convention            Funds               Funds              Reserve            Services            Budget
                                                                                                                                                                  Fund(1)                                                      (ESR)              Funds


     Revenues and Other Sources:
       Property Tax (current year)                     $    89,636,737 $          7,100,000     $             -     $    25,000,000 $         10,000,000 $                    -   $    58,678,863     $            -      $              -   $       118,000     $    190,533,600
       Property Tax (prior years)                            4,700,000              425,000                   -              870,000             365,000                      -         1,560,000                  -                     -              3,000           7,923,000
       Sales Tax                                            50,900,000          21,000,000                    -                    -                   -           26,200,000          34,300,000                  -                     -                   -        132,400,000
       Licences and permits                                  8,974,363            7,105,500                   -            2,625,000           6,277,266                      -         6,341,477                  -                     -           511,000           31,834,606
       Fines and forfeitures                                 2,330,200            1,500,000                   -            1,863,750               84,950                     -            50,000                  -                     -                   -          5,828,900
       Intergovernmental and grant revenue                   9,146,194            4,264,555          46,681,092              104,000           6,748,147            2,000,000          11,811,126                  275                   -        11,742,422           92,497,811
       Charges for services                                 18,065,015            1,837,263             788,517                                2,975,265                      -         7,590,056          29,807,269                    -           893,100           61,956,485
       Interest, rents, and concessions                      2,698,000              760,000             100,000               80,000             706,075           13,448,812           4,066,647           3,732,000           1,000,000         23,656,587           50,248,121
       Interfund charges                                    27,802,428            4,926,213             423,009                                  389,891                      -         1,926,184             291,300          85,843,812         46,870,248          168,473,085
       Other                                                   356,950              108,340             277,014                 1,500              89,034                     -        65,673,581           1,756,500                    -         3,863,156           72,126,075
     Total revenues                                    $ 214,609,887 $          49,026,871 $         48,269,632 $        30,544,250 $         27,635,628 $         41,648,812 $       191,997,934     $    35,587,344 $        86,843,812 $       87,657,513     $    813,821,683


     Expenditures:
       General government                              $    56,109,267 $                  -     $             -     $              -    $              -     $                -   $    22,490,197     $            -      $    86,010,833 $       40,776,068     $    205,386,365
       Public Safety                                       108,522,809          25,731,220                    -                    -                   -                      -        22,905,901                  -                     -        33,042,682          190,202,612




55
       Social Services                                         633,599                    -          39,157,941          29,410,583                    -                      -         5,841,105                  -                     -                   -         75,043,228
       Recreation and Cultural                              35,873,340                    -                   -                    -                   -           43,157,168          34,339,310           9,662,534                    -                   -        123,032,352
       Public Health                                                 -                    -          34,393,613                    -          30,144,251                      -                -                   -                     -                   -         64,537,864
       Public Works                                                  -          21,713,918                    -                    -                   -                      -        17,790,690          28,142,272                    -                   -         67,646,880
       Capital Projects                                      3,500,000            9,458,709                   -                    -                   -                      -       102,442,585                  -                     -                   -        115,401,294
       Other                                                 3,843,736            1,687,170               30,000                   -                   -                      -         1,813,800                  -                     -        10,584,217           17,958,923
           Principal retirement                                      -                    -                   -                    -                   -            1,630,000           8,861,750                  -                     -                   -         10,491,750
           Interest and fiscal charges                               -                    -                   -                    -                   -            2,418,025           5,606,456                  -                     -         8,464,325           16,488,806
     Total expenditures                                $ 208,482,751 $          58,591,017 $         73,581,554 $        29,410,583 $         30,144,251 $         47,205,193 $       222,091,794     $    37,804,806 $        86,010,833 $       92,867,292     $    886,190,074


     Excess (Deficiency) of
       Revenues over Expenditures                      $     6,127,136     $     (9,564,146) $      (25,311,922) $         1,133,667    $     (2,508,623) $        (5,556,381) $       (30,093,860)   $     (2,217,462) $        832,979     $     (5,209,779)   $    (72,368,392)


     Other Sources & Uses
       Transfers In                                    $     8,877,192     $              -     $    24,232,230 $                  -    $              -     $     13,280,000 $        15,783,000     $     1,500,000     $              -   $               -   $     63,672,422
       Transfers Out                                       (27,548,230)            (377,192)                  -           (2,300,000)           (567,000)         (14,350,000)         (17,530,000)                -                     -         (1,000,000)        (63,672,422)
       Depreciation (Add Back)                                       -                    -                   -                    -                   -                      -                -            3,912,964               6,950         17,893,081           21,812,995
       Principal Retirement (MBAs)                                   -                    -                   -                    -                   -                      -                -                   -                     -       (14,002,000)         (14,002,000)
       Other Net Balance Sheet                                       -                    -                   -                    -                   -                      -                -            (6,238,200)        (1,462,400)         (5,107,067)        (12,807,667)
     Total Sources & Uses                              $   (18,671,038) $          (377,192) $       24,232,230 $         (2,300,000) $         (567,000) $        (1,070,000) $        (1,747,000)   $      (825,236) $       (1,455,450) $       (2,215,986)   $     (4,996,672)


     AVAILABLE FUND & CASH BALANCE:
       Beginning of year(2)                            $    44,500,000 $        22,500,000 $          1,500,000     $      9,000,000    $      5,000,000     $     20,150,000 $        71,219,099     $    19,214,000 $         1,658,500    $    34,240,000     $    228,981,599
       Ending of year(2)                               $    31,956,098 $        12,558,662 $            420,308     $      7,833,667    $      1,924,377     $     13,523,619 $        39,378,239     $    16,171,302 $         1,036,029    $    26,814,235     $    151,616,535


     (1) Combination of 3 TRCC funds
     (2) These projected fund and cash balance figures are based on available fund and cash balances. These figures do not reflect reserved and/or designated amounts.
THIS PAGE INTENTIONALLY LEFT BLANK




                56
SALT LAKE COUNTY COUNCIL RESOLUTION

              2007 Budget
              2007 Budget




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59
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                                                                                     SALT LAKE COUNTY
                                                                                         FUND SUMMARY


                                         BEGINNING       TAX RATE           TAX           OTHER        TRANSFER              TOTAL             ADOPTED        TRANSFERS             ENDING
     TAX FUNDS                            BALANCE           %             REVENUE        REVENUE          IN               AVAILABLE           BUDGET            OUT               BALANCE

     TAX FUNDS - COUNTYWIDE
     110--GENERAL FUND                   $ 44,500,000       0.1520%   $ 89,636,737   $ 124,973,150     $   8,877,192$        267,987,079   $    208,482,751   $   27,548,230   $    31,956,098
     250--FLOOD CONTROL FUND             $ 2,900,000        0.0082%   $ 4,850,000       $1,246,489     $         -  $          8,996,489   $      7,284,056   $          -     $     1,712,433
     370--HEAL TH FUND                   $ 5,000,000        0.0170%   $ 10,000,000   $ 17,635,628      $         -  $         32,635,628   $     30,144,251   $      567,000   $     1,924,377
     380--GOVERNMENTAL IMMUNITY          $ 5,000,000        0.0002%   $    118,000   $   2,409,851     $         -  $          7,527,851   $      6,506,546   $          -     $     1,021,305
     410--BOND DEBT SERVICE              $ 2,600,000        0.0273%   $ 16,000,000   $   2,321,686                  $         20,921,686   $     11,453,131   $    3,000,000   $     6,468,555
     450--CAPITAL IMPROVEMENTS           $ 4,300,000        0.0015%   $    913,263   $     374,737     $ 4,700,000 $          10,288,000   $      7,684,740   $    2,300,000   $       303,260
     590--PLANETARIUM FUND               $    800,000       0.0040%   $ 2,360,000    $   3,875,879     $        -   $          7,035,879   $      6,561,015   $          -     $       474,864
          TOTAL COUNTYWIDE FUNDS         $ 65,100,000       0.2102%   $123,878,000   $ 152,837,420     $ 13,577,192 $        355,392,612   $    278,116,490   $   33,415,230   $    43,860,892

     TAX FUNDS - NON-COUNTYWIDE
     230--MUNICIPAL SERVICE FUND         $ 22,500,000       0.0794%   $ 7,100,000 $       41,926,871                   $      71,526,871   $     58,591,017   $      377,192   $    12,558,662
     231--MUNICIPAL SVC-JUDGMENT         $        -         0.0007%   $     62,600 $           5,300   $         -     $          67,900   $         67,900   $          -
     240--SL VALLEY FIRE SERVICE.        $ 2,675,000        0.1616%   $ 18,400,000 $       2,200,000   $   1,500,000   $      24,775,000   $     22,905,901   $          -     $     1,869,099
     341--STATE TAX ADM-JUDGMENT         $        -         0.0003%   $    175,000 $          16,900   $         -     $         191,900   $        191,900   $          -
     360--LlBRARY FUND                   $ 9,000,000        0.0614%   $ 25,000,000 $       5,544,250   $         -     $      39,544,250   $     29,410,583   $    2,300,000   $     7,833,667
     361--LlBRARY-JUDGMENT LEVY          $        -         0.0003%   $    122,000 $          13,000   $         -     $         135,000   $        135,000   $          -




61
     381--COUNTY WIDE JUDGEMENT          $        -         0.0022%   $ 1,296,000 $          123,000   $         -     $       1,419,000   $      1,419,000   $          -
        TOTAL NON-COUNTYWIDE FUNDS       $ 34,175,000       0.3059%   $ 52,155,600 $      49,829,321   $   1,500,000   $     137,659,921   $    112,721,301   $    2,677,192   $    22,261,428

     STATE TAX ADMIN FUNDS
     340--STATE TAX ADMINISTRATION       $   3,300,000      0.0244% $ 14,500,000 $         6,092,986                   $      23,892,986 $       22,490,197 $           -      $     1,402,789
         TOTAL STATE TAX ADMIN           $   3,300,000      0.0244% $ 14,500,000 $         6,092,986                   $      23,892,986 $       22,490,197 $           -      $     1,402,789

     NON-TAX FUNDS - GOVERNMENTAL

     120--GRANT PROGRAMS FUND            $   1,500,000      0.0000% $          -     $    48,269,632 $ 24,232,230 $           74,001,862   $     73,581,554                    $       420,308
     270--CLASS B & COLLECTOR ROADS      $   4,300,000      0.0000% $          -     $    10,039,907              $           14,339,907   $     10,506,634                    $     3,833,273
     280--OPENSPACE                                                                                  $ 2,300,000 $             2,300,000   $      2,282,064                    $        17,936
     290--VISITOR PROMOTION FUND         $ 1,250,000        0.0000%   $        -     $    13,850,000              $           15,100,000   $      7,304,829 $      7,230,000   $       565,171
     310--Z00S, ARTS AND PARKS FUND      $ 1,100,000        0.0000%   $        -     $    20,550,000 $     30,000 $           21,680,000   $     14,904,463 $      4,000,000   $     2,775,537
     320--HOUSING PROGRAMS FUUND         $ 2,466,500        0.0000%   $        -     $       600,000 $    500,000 $            3,566,500   $      2,515,000                    $     1,051,500
     330--ECON DEV & COMMUNITY           $ 3,584,000        0.0000%   $        -     $     2,255,000              $            5,839,000   $      3,155,692                    $     2,683,308
     350--REDEVELOPMENT AGENCY           $ 5,545,000        0.0000%   $        -     $       763,000              $            6,308,000   $        610,413 $       500,000    $     5,197,587
     411--MILLCREEK SID SPECIAL /J       $ 2,050,000        0.0000%   $        -     $       901,540              $            2,951,540   $      1,070,200                    $     1,881,340
     421--SAL T PALACE EXP III PHASE 2   $     15,000       0.0000%   $        -     $            20              $               15,020   $         15,020
     422--SAL T PALACE EXPANSION         $ 22,500,000       0.0000%   $        -     $       201,005              $           22,701,005   $     22,701,005
     430--RECREATION BOND PROJECT                                                    $    65,000,000              $           65,000,000   $     65,000,000
     455--MILLCREEK FIREFLOW SP          $     900,000      0.0000% $          -     $       540,000              $            1,440,000   $      1,222,908                    $      217,092
     465--CHILDRENS MUSEUM CONST         $     633,600      0.0000% $          -                                  $              633,600   $        633,600
     580--SAL T PALACE CONVENTION        $   2,500,000      0.0000% $          -     $     8,752,809 $ 3,130,000 $            14,382,809   $     13,375,549                    $     1,007,260
                                                                                    SALT LAKE COUNTY
                                                                                       FUND SUMMARY


                                       BEGINNING        TAX RATE            TAX        OTHER         TRANSFER              TOTAL             ADOPTED     TRANSFERS             ENDING
                                        BALANCE            %              REVENUE     REVENUE           IN               AVAILABLE           BUDGET         OUT               BALANCE
     NON-TAX FUNDS - GOVERNMENTAL

     581--TRCC:TOURISM,REC,CUL 1       $ 15,650,000         0.0000%   $         -    $ 28,515,000 $ 10,150,000 $           54,315,000    $    28,738,793 $   14,350,000 $      11,226,207
     582--S0UTH TOWNE EXPOSITION CTR   $ 2,000,000          0.0000%   $         -    $   4,381,003              $           6,381,003    $     5,090,851                 $      1,290,152
     585--FINE ARTS FUND               $ 1,300,000          0.0000%   $         -    $   1,795,622 $ 2,900,000 $            5,995,622    $     4,791,814 $      500,000 $         703,808
     670--CAPITAL PROJECTS REVOLVING   $ 9,000,000          0.0000%   $         -    $     553,000 $ 3,853,000 $           13,406,000    $     5,185,312 $          -    $      8,220,688
        TOTAL SPECIAL REVENUE FUNDS       76,294,100                  $         -    $ 206,967,538   47,095,230            330,356,868        262,685,701     26,580,000        41,091,167




                                         CASH            OTHER        TRANSFERS         TOTAL         ADOPTED        DEPRECIATION          BALANCE       TRANSFERS        ENDING CASH
                                        BALANCE         REVENUE           IN          AVAILABLE       BUDGET           EXPENSE              SHEET           OUT             BALANCE
     OTHER FUNDS - PROPRIETARY                                                                                                           TRANSACTIONS

     470--MBA: SALT PALACE RENOVATE    $     30,000    $   5,925,290                 $   5,955,290   $ 4,939,104     $      3,793,814    $     4,780,000                  $        30,000
     471--MBA: SALT PALACE EXPANSION   $ 6,450,000     $   6,060,111                 $ 12,510,111    $ 4,247,808     $      2,162,697    $     3,975,000                  $     6,450,000
     472--MBA: 1999 BOND PROJECTS      $ 8,000,000     $   7,671,384                 $ 15,671,384    $ 7,624,661     $      3,688,277    $     3,735,000                  $     8,000,000




62
     473--MBA: UNIV HOSP AMBAS BLDG    $     75,000    $   1,024,464                 $   1,099,464   $ 1,131,157     $        482,763    $       342,000                  $       109,070
     520--GOLF COURSES FUND            $    790,000    $   7,309,569         1500000 $   9,599,569   $ 9,662,534     $        824,964    $       329,000                  $       432,999
     540--S0LlD WASTE MANAGEMENT       $ 9,444,000     $ 14,886,400                  $ 24,330,400    $ 11,629,992    $      1,808,000    $     3,074,200                  $    11,434,208
     570--SANTITATION FUND             $ 8,980,000     $ 13,391,375                  $ 22,371,375    $ 16,512,280    $      1,280,000    $     2,835,000                  $     4,304,095
     620--FLEET MANAGEMENT             $ 6,300,000     $ 15,166,414                  $ 21,466,414    $ 17,292,970    $      6,000,000    $     4,473,067                  $     5,700,377
     650--FACILlTIES SERVICES          $ 4,935,000     $ 15,825,355                  $ 20,760,355    $ 16,976,552    $        808,864    $       324,000 $    1,000,000   $     3,268,667
     660--SHERIFF LAW ENFORCEMENT      $ 2,100,000     $ 31,637,498                  $ 33,737,498    $ 33,042,682    $        500,000    $       310,000                  $       884,816
     720--MBA: RIVERBEND GOLF COURSE   $    800,000    $     764,466                 $   1,564,466   $     326,534   $        117,068    $       555,000                  $       800,000
     725--MBA: OLD MILL GOLF COURSE    $    550,000    $   1,054,680                 $   1,604,680   $     779,278   $        339,598    $       615,000                  $       550,000
     740--EMPLOYEE SERVICE RESERVE     $ 1,658,500     $ 86,843,812 $            -   $ 88,502,312    $ 86,010,833    $          6,950    $     1,462,400 $          -     $     1,036,029
       TOTAL OTHER FUNDS               $ 50,112,500    $ 207,560,818 $     1,500,000 $ 259,173,318   $ 210,176,385   $     21,812,995    $    26,809,667 $    1,000,000   $    43,000,261
                                                                   Projected Fund Balance Changes
                                                                             2007 Budget

                                                                    ------------------------------MAJOR GOVERNMENTAL FUNDS------------------------------
                                                                    General           Municipal       Health    Library    Grant              TRCC                   Nonmajor
                                                                      Fund          Service Fund       Fund      Fund       Fund               Fund                   Funds

     Beginning Fund Balance - January 1, 2007                     44,500,000        22,500,000         5,000,000        9,000,000         1,500,000   15,650,000    75,719,099

     Revenues and Transfers In:
       Property Tax                                              89,636,737         7,100,000         10,000,000        25,000,000           0            0         58,678,863
       Sales Tax                                                 50,900,000         21,000,000            0                 0                0        26,200,000    34,300,000
       Other Revenue                                             74,073,150         20,926,871        17,635,628        5,544,250        48,269,632   2,315,000     112,152,883
       Transfers In                                               8,877,192             0                 0                 0            24,232,230   10,150,000     18,913,000
          TOTAL REVENUES                                         223,487,079        49,026,871        27,635,628        30,544,250       72,501,862   38,665,000    224,044,746

     Expenditures and Transfers Out
       Expenditures                                              208,482,751        58,591,017        30,144,251        29,410,583       73,581,554   28,738,793    240,558,194
       Transfers Out                                             27,548,230          377,192           567,000           2,300,000           0        14,350,000     17,530,000
          TOTAL EXPENDITURES                                     236,030,981        58,968,209        30,711,251        31,710,583       73,581,554   43,088,793    258,088,194

     Projected Underexpend                                         8,339,310         1,757,731         2,110,098         882,317           978,635     574,776       3,608,373




63
     Excess of Revenues over(under) Expenditures                  (4,204,592)       (8,183,607)        (965,525)         (284,016)        (101,057)   (3,849,017)   (30,435,075)

     Ending Fund Balance - December 31, 2007                      40,295,408        14,316,393         3,467,475        8,715,984         1,398,943   11,800,983    45,284,024

     Increase/(Decrease)                                             -9.45%           -36.37%           -30.65%           -3.16%            -6.74%     -24.59%        -40.19%

     Note: Ending fund balances on this schedule differs from the ending fund balances on the fund summary schedule by projected underexpend.



     Fund Balance Definition: The difference between fund assets and fund liabilities reported in a governmental fund.
     Causes and/or Consequences of 10% Increase/Decrease of Fund Balance

     MUNICIPAL SERVICES FUND- The fund balance decrease in this fund is a result of major capital improvement projects approved for 2007. These include
     a new fire station ($2,829,259), various storm drain and detention basin projects ($3,350,160), and a "safe sidewalk" program ($1,845,000).

     HEALTH FUND- The Health Fund will transfer $567,000 to the Capital Revolving Fund to complete financing of a new Health Building. This planned
     transfer, along with fund balance transfers in prior years, will finance the project on a "pay-as-you-go-basis".

     TRCC FUND- The fund balance decrease in this fund is a result of a land purchase of $3,600,000 approved for 2007.

     NON-MAJOR FUNDS- The fund balance in the Non-Major governmental funds decreased primarily because the County is finishing some major Capital
     Projects in 2007. The fund balance in the Salt Palace Expansion fund decreased $22,500,000 because it is scheduled to be completed in 2007. In
     addition, the completion of $4,000,000 of projects in the Capital Improvements Fund will reduce that fund balance.
                       SALT LAKE COUNTY ADOPTED REVENUE BUDGET
                                       BY FUND
                                     2007 BUDGET


FUND          FUND                                           PROPERTY           OTHER             TOTAL
NUMBER        NAME                                          TAX REVENUE        REVENUE           REVENUE

GOVERNMENTAL FUNDS
  GENERAL FUND
    110 General Fund                                        $ 89,636,737   $ 124,973,150     $    214,609,887
        Total General Fund                                  $ 89,636,737   $ 124,973,150     $    214,609,887

  SPECIAL REVENUE FUNDS
    120 Grant Programs Fund                                 $        -     $  48,269,632     $     48,269,632
    230 Municipal Service Fund                                 7,100,000      41,926,871           49,026,871
    231 Municipal Services Judgment Levy Fund                     62,600           5,300               67,900
    240 Salt Lake Valley Fire Service Fund                    18,400,000       2,200,000           20,600,000
    250 Flood Control Fund                                     4,850,000       1,246,489            6,096,489
    270 Class B Roads Fund                                           -        10,039,907           10,039,907
    290 Visitor Promotion Fund                                       -        13,850,000           13,850,000
    310 Zoos, Arts and Parks Fund                                    -        20,550,000           20,550,000
    320 Housing Programs Fund                                        -           600,000              600,000
    330 Economic Development & Community                             -         2,255,000            2,255,000
    340 State Tax Administration Fund                         14,500,000       6,092,986           20,592,986
    341 State Tax Administration Judgment Levy Fund              175,000          16,900              191,900
    350 Redevelopment Agency Fund                                    -           763,000              763,000
    360 Library Fund                                          25,000,000       5,544,250           30,544,250
    361 Library Judgment Levy Fund                               122,000          13,000              135,000
    370 Health Fund                                           10,000,000      17,635,628           27,635,628
    381 Countywide Judgment Levy Fund                          1,296,000         123,000            1,419,000
    411 Millcreek Special Improvement District Fund                  -           901,540              901,540
    580 Salt Palace Convention Fund                                  -         8,752,809            8,752,809
    581 TRCC: Tourism, Rec, Cultural Fund                            -        28,515,000           28,515,000
    582 South Towne Exposition Center Fund                           -         4,381,003            4,381,003
    585 Fine Arts Fund                                               -         1,795,622            1,795,622
    590 Planetarium Fund                                    $ 2,360,000    $   3,875,879     $      6,235,879
        Total Special Revenue                               $ 83,865,600   $ 219,353,816     $    303,219,416

 CAPITAL PROJECTS FUNDS
    421 Salt Palace Expansion III Construction Fund         $        -     $            20   $             20
    422 Salt Palace Expansion III Construction Fund                  -             201,005            201,005
    430 Recreation Bond Projects                                                65,000,000         65,000,000
    450 Capital Projects Fund                                    913,263           374,737          1,288,000
    455 Millcreek Fire Flow Special Improvement Dist                 -             540,000            540,000
    670 Capital Projects Revolving Fund                              -             553,000            553,000
        Total Capital Projects Funds                        $    913,263   $    66,668,762   $     67,582,025

 BOND DEBT SERVICE
    410 Bond Service Fund                                   $ 16,000,000   $     2,321,686   $     18,321,686
        Total Debt Service                                  $ 16,000,000   $     2,321,686   $     18,321,686




                                                       64
                        SALT LAKE COUNTY ADOPTED REVENUE BUDGET
                                        BY FUND
                                      2007 BUDGET


FUND          FUND                                           PROPERTY            OTHER             TOTAL
NUMBER        NAME                                          TAX REVENUE         REVENUE           REVENUE

NON-GOVERNMENTAL FUNDS
  PROPRIETARY FUNDS
    Internal Service Funds
     380 Governmental Immunity Fund                         $    118,000    $   2,409,851     $      2,527,851
     470 MBA Salt Palace Renovation Fund                             -          5,925,290            5,925,290
     471 MBA Salt Palace Expansion Fund                              -          6,060,111            6,060,111
     472 MBA 1999 Bond Projects Fund                                 -          7,671,384            7,671,384
     473 MBA University Hospital Ambas Building Fund                 -          1,024,464            1,024,464
     620 Fleet Management Fund                                       -         15,166,414           15,166,414
     650 Facilities Services Fund                                    -         15,825,355           15,825,355
     660 Sheriff Law Enforcement Fund                                -         31,637,498           31,637,498
     720 MBA Riverbend Golf Fund                                     -            764,466              764,466
     725 MBA Old Mill Golf Fund                                      -          1,054,680            1,054,680
     740 Employee Service Reserve Fund                               -         86,843,812           86,843,812
          Total Internal Service Funds                      $    118,000    $ 174,383,325     $    174,501,325
    Enterprise Funds
     520 Golf Course Fund                                   $         -     $     7,309,569   $      7,309,569
     540 Solid Waste Management Fund                                  -          14,886,400         14,886,400
     570 Sanitation Fund                                              -          13,391,375         13,391,375
          Total Enterprise Funds                            $         -     $    35,587,344   $     35,587,344

          Total All Funds                                   $ 190,533,600       623,288,083 $      813,821,683




                                                       65
                             SALT LAKE COUNTY ADOPTED EXPENDITURE BUDGET
                                           BY ORGANIZATION
                                           FISCAL YEAR 2007
                                                     REQUESTED              TENTATIVE             MAYOR              ADOPTED
                                                      BUDGET                 BUDGET              PROPOSED             BUDGET
                                                        2007                   2007                 2007               2007

       GOVERNMENTAL FUNDS
 110   GENERAL FUND
1010   COUNCIL                                   $          2,034,650   $        2,168,342   $       2,129,352   $        2,235,612
1020   MAYOR ADMINISTRATION                      $          1,469,883   $        1,543,599   $       1,525,407   $        1,527,495
1021   MAYOR OPERATIONS                          $          3,774,852   $        3,926,767   $       3,894,488   $        3,899,672
1050   CLERK                                     $          1,201,166   $        1,240,401   $       1,228,708   $        1,215,004
1051   ELECTION CLERK                            $          3,465,156   $        3,520,260   $       2,863,920   $        2,866,824
1100   AUDITOR                                   $          4,324,016   $        4,496,526   $       4,406,011   $        4,407,497
1150   RECORDER                                  $          2,051,858   $        2,124,679   $       2,093,192   $        2,099,192
1210   DISTRICT ATTORNEY                         $         19,611,829   $       20,342,525   $      20,041,927   $       19,890,163
1350   SURVEYOR                                  $          1,976,553   $        2,050,586   $       2,025,757   $        2,029,477
1420   COUNTY JAIL                               $         63,025,770   $       65,134,767   $      57,660,823   $       58,014,900
1425   SHERIFF COURT SVCS & SECURITY             $         13,534,715   $       14,079,262   $      13,074,186   $       13,338,753
1430   SHERIFF INVEST/SUPPORT SERVICE            $         12,468,861   $       12,751,145   $      12,470,868   $       12,580,162
2050   BUSINESS AND ECONOMIC DEVELOPMENT         $            864,246   $          878,827   $         835,001   $          985,337
2350   EXTENSION SERVICE                         $            622,297   $          638,254   $         632,519   $          633,599
2400   CRIMINAL JUSTICE SERVICES                 $          8,525,260   $        8,807,577   $       8,713,635   $        8,727,255
2900   INDIGENT LEGAL SERVICES                   $         11,663,273   $       11,663,273   $      11,625,973   $       11,740,029
3050   INFORMATION SVCS                          $         11,249,486   $       11,562,922   $      11,218,170   $       11,230,734
3100   CONTRACTS AND PROCUREMENT                 $          1,008,908   $        1,043,426   $       1,032,354   $        1,033,902
3150   PERSONNEL                                 $          1,786,011   $        1,852,600   $       1,824,211   $        1,826,995
3310   FACILITIES MANAGEMNT                      $            809,611   $          819,372   $         815,991   $          816,363
3311   ART COLLECTION (FIXED ASSETS)             $             26,225   $           26,225   $          26,225   $           45,000
3560   EQUESTRIAN PARK                           $          1,467,688   $        1,491,779   $       1,469,597   $        1,471,121
3610   WHEELER FARM                              $            645,044   $          652,674   $         628,873   $          629,101
3620   MILLCREEK CANYON                          $            325,062   $          325,062   $         325,062   $          335,062
3630   PARKS                                     $          8,426,591   $        8,580,053   $       8,462,295   $        8,471,427
3640   RECREATION                                $         24,778,696   $       25,137,197   $      24,947,741   $       24,966,629
4350   EMERGENCY SERVICES                        $          4,259,349   $        4,263,375   $       4,066,470   $        4,121,710
5000   STATUTORY & GENERAL                       $          3,198,736   $        3,198,736   $       3,508,736   $        3,843,736
5002   SALES TAX DIVERSION PROJECT               $                -     $              -     $             -     $        3,500,000
       TOTAL GENERAL FUND                        $        208,595,792   $      214,320,211   $     203,547,492   $      208,482,751

       SPECIAL REVENUE FUNDS
 120   GRANT PROGRAMS FUND
2100   YOUTH SERVICES DIVISION                   $         10,166,329   $       10,541,299   $      10,413,008   $       10,433,540
2250   SUBSTANCE ABUSE SERVICES                  $         16,796,263   $       16,856,965   $      16,592,913   $       16,745,409
2300   AGING SERVICES                            $         15,514,097   $       15,857,947   $      15,689,951   $       15,708,131
2450   MENTAL HEALTH SERVICES                    $         17,668,204   $       17,668,204   $      17,648,204   $       17,648,204
2710   COMMUNITY RESOURCES AND DEVELOPMENT       $         13,070,343   $       13,149,665   $      13,102,406   $       13,016,270
5025   GRANT FUND STATUTORY AND GENERAL          $             30,000   $           30,000   $          30,000   $           30,000
        TOTAL GRANT PROGRAMS FUND                $         73,245,236   $       74,104,080   $      73,476,482   $       73,581,554
 230   MUNICIPAL SERVICES FUND
1410   UNINCORPORATED SHERIFF SERVICES           $         18,940,427   $       19,791,637   $      19,482,106   $       19,567,227
1500   JUSTICE COURTS                            $          1,984,726   $        2,045,296   $       2,026,574   $        2,028,926
2200   ANIMAL SERVICES                           $          4,140,853   $        4,264,549   $       4,167,713   $        4,135,067
4050   PLANNING AND DEVELOPMENT SERVICES         $          5,623,368   $        5,824,969   $       5,613,311   $        5,623,223
4250   STREET LIGHTING                           $            724,305   $          724,305   $         724,305   $          724,305
4400   PUBLIC WORKS OPERATIONS                   $         14,243,844   $       14,551,852   $      14,445,074   $       14,463,530
4500   PUBLIC WORKS ENGINEERING                  $            882,235   $          911,808   $         901,708   $          902,860
5020   MUNICIPAL SERVICES                        $          1,382,170   $        1,382,170   $       1,562,170   $        1,687,170
5600   MUNICIPAL SERVICES CAPITAL IMP            $                -     $        5,357,549   $       9,063,709   $        9,458,709
        TOTAL MUNICIPAL SERVICES FUND            $         47,921,928   $       54,854,135   $      57,986,670   $       58,591,017
 231   MUNICIPAL SERVICES JUDGMENT LEVY
5021   MUNICIPAL SERVICES JUDGMENT LEVY          $            67,976    $          67,900    $         67,900    $          67,900
        TOTAL MUNICIPAL SER JUDGE LEVY FUND      $            67,976    $          67,900    $         67,900    $          67,900
 240   SALT LAKE VALLEY FIRE SERVICE AREA FUND
4310   SL VALLEY FIRE SERVICE AREA               $         19,514,889   $       19,514,889   $      19,514,889   $       22,905,901
        TOTAL SL VALLEY FIRE SERVICE AREA FUND   $         19,514,889   $       19,514,889   $      19,514,889   $       22,905,901
 250   FLOOD CONTROL FUND
4600   FLOOD CONTROL ENGINEERING                 $          4,555,998   $        4,643,038   $       4,499,289   $        4,504,269
4610   FLOOD CONTROL PROJECTS                    $          2,779,787   $        2,779,787   $       2,779,787   $        2,779,787
        TOTAL FLOOD CONTROL FUND                 $          7,335,785   $        7,422,825   $       7,279,076   $        7,284,056
 270   CLASS B ROADS FUND
4550   CLASS B ROADS PROJECTS                    $          2,030,000   $        2,030,000   $       2,030,000   $        2,030,000
4560   CLASS B ROADS OPERATIONS                  $          8,480,219   $        8,480,219   $       8,476,634   $        8,476,634
        TOTAL CLASS B & COLLECTOR ROAD FUND      $         10,510,219   $       10,510,219   $      10,506,634   $       10,506,634
 280   OPEN SPACE FUND
3580   OPEN SPACE FUND                           $          2,280,774   $        2,282,808   $       2,281,824   $        2,282,064
         TOTAL OPEN SPACE FUND                   $          2,280,774   $        2,282,808   $       2,281,824   $        2,282,064




                                                     66
                           SALT LAKE COUNTY ADOPTED EXPENDITURE BUDGET
                                         BY ORGANIZATION
                                         FISCAL YEAR 2007
                                                            REQUESTED              TENTATIVE             MAYOR              ADOPTED
                                                             BUDGET                 BUDGET              PROPOSED             BUDGET
                                                               2007                   2007                 2007               2007


 290 VISITOR PROMOTION FUND
3600 VISITOR PROMOTION CONTRACT                         $          7,070,149   $        7,070,149   $       6,830,149   $        7,030,149
3601 VISITOR PROMOTION CNTY EXP                         $            224,680   $          224,680   $         224,680   $          274,680
      TOTAL VISITOR PROMOTION FUND                      $          7,294,829   $        7,294,829   $       7,054,829   $        7,304,829
 310 ZOOS, ARTS AND PARKS FUND
3591 LARGE ARTS GROUPS-SALES TAX                        $         10,133,865   $       10,133,865   $      10,133,865   $       10,133,865
3592 SMALL ARTS GROUPS-SALES TAX                        $          1,866,082   $        1,866,082   $       1,866,082   $        1,866,082
3593 ZOOLOGICAL-SALES TAX                               $          2,514,028   $        2,514,028   $       2,514,028   $        2,514,028
3594 ZAP FUND ADMINISTRATION                            $            452,466   $          457,010   $         390,332   $          390,488
       TOTAL ZOOS, ARTS AND PARKS FUND                  $         14,966,441   $       14,970,985   $      14,904,307   $       14,904,463
 320 HOUSING PROGRAMS FUND
2740 HOUSING PROGRAMS                                   $          2,515,000   $        2,515,000   $       2,515,000   $        2,515,000
       TOTAL HOUSING PROGRAMS FUND                      $          2,515,000   $        2,515,000   $       2,515,000   $        2,515,000
 330 ECONOMIC DEVELOPMENT AND COMMUNITY RESOURCES
2770 REVOLVING LOAN                                     $          3,155,692   $        3,155,692   $       3,405,692   $        3,155,692
       TOTAL ECON DEV AND COMM RESOURCES                $          3,155,692   $        3,155,692   $       3,405,692   $        3,155,692
 340 STATE TAX ADMINISTRATION LEVY FUND
1011 TAX ADMINISTRATION                                 $            801,988   $          822,824   $         816,197   $          832,121
1101 AUDITOR-TAX ADMINISTRATION                         $          1,948,067   $        2,005,647   $       1,980,023   $        1,982,303
1151 RECORDER-TAX ADMINISTRATION                        $          3,073,721   $        3,175,632   $       2,811,699   $        2,865,771
1201 DISTRICT ATTORNEY-TAX ADMIN                        $            712,006   $          730,623   $         724,815   $          725,523
1251 TREASURER-TAX ADMINISTRATION                       $          3,404,097   $        3,495,616   $       3,465,899   $        3,469,859
1300 ASSESSOR                                           $         11,989,355   $       12,347,570   $      12,097,961   $       12,115,289
1351 SURVEYOR-TAX                                       $            491,945   $          508,201   $         498,347   $          499,331
       TOTAL TAX ADMINISTRATION LEVY FUND               $         22,421,179   $       23,086,113   $      22,394,941   $       22,490,197
 341 STATE TAX ADMIN JUDGMENT LEVY FUND
1102 STATE TAX ADMIN JUDGMENT LEVY FUND                 $           192,603    $         191,900    $        191,900    $         191,900
       TOTAL TAX ADMIN JUDGMENT LEVY FUND               $           192,603    $         191,900    $        191,900    $         191,900
 350 REDEVELOPMENT AGENCY FUND
2730 REDEVELOPMENT AGENCY OF SL CO                      $           607,840    $         611,597    $        610,173    $         610,413
       TOTAL REDEVELOP AGENCY OF SL CO FUND             $           607,840    $         611,597    $        610,173    $         610,413
 360 LIBRARY FUND
2500 LIBRARY FUND                                       $         29,236,278   $       30,029,650   $      29,365,187   $       29,410,583
      TOTAL LIBRARY FUND                                $         29,236,278   $       30,029,650   $      29,365,187   $       29,410,583
 361 LIBRARY JUDGMENT LEVY FUND
2501 LIBRARY JUDGMENT LEVY                              $           135,285    $         135,000    $        135,000    $         135,000
      TOTAL LIBRARY JUDGMENT LEVY FUND                  $           135,285    $         135,000    $        135,000    $         135,000
 370 HEALTH FUND
2150 HEALTH                                             $         29,754,042   $       30,727,298   $      30,089,819   $       30,144,251
      TOTAL HEALTH FUND                                 $         29,754,042   $       30,727,298   $      30,089,819   $       30,144,251
 381 COUNTYWIDE JUDGMENT LEVY FUND
5101 COUNTYWIDE JUDGMENT LEVY                           $          1,412,421   $        1,419,000   $       1,419,000   $        1,419,000
      TOTAL COUNTYWIDE JUDGMENT LEVY                    $          1,412,421   $        1,419,000   $       1,419,000   $        1,419,000
 580 SALT PALACE CONVENTION CENTER FUND
3550 SALT PALACE OPERATIONS                             $         14,014,948   $       14,014,948   $      13,375,549   $       13,375,549
      TOTAL SALT PALACE CONV CENTER FUND                $         14,014,948   $       14,014,948   $      13,375,549   $       13,375,549
 581 TOURISM,RECREATION,CULTURE & CONV FUND
3551 TRCC:TOURISM,REC,CUL TRL,CONVEN                    $         24,688,793   $       24,688,793   $      24,688,793   $       28,738,793
      TOTALTOURISM, REC, CUL, TRL, CONV FUND            $         24,688,793   $       24,688,793   $      24,688,793   $       28,738,793
 582 SOUTH TOWNE EXPOSITION CENTER FUND
3552 SOUTH TOWNE OPERATIONS                             $          5,125,851   $        5,125,851   $       5,090,851   $        5,090,851
      TOTAL SOUTH TOWNE EXPO CENTER FUND                $          5,125,851   $        5,125,851   $       5,090,851   $        5,090,851
 585 FINE ARTS FUND
3500 FINE ARTS CENTERS                                  $          5,297,913   $        5,402,061   $       4,787,434   $        4,791,814
      TOTAL FINE ARTS FUND                              $          5,297,913   $        5,402,061   $       4,787,434   $        4,791,814
 590 CLARK PLANETARIUM FUND
3510 CLARK PLANETARIUM                                  $          6,612,254   $        6,683,131   $       6,537,511   $        6,561,015
      TOTAL PLANETARIUM FUND                            $          6,612,254   $        6,683,131   $       6,537,511   $        6,561,015

            TOTAL SPECIAL REVENUE FUNDS                 $        328,308,176   $      338,808,704   $     337,679,461   $      346,058,476


    CAPITAL PROJECTS FUNDS
 421 SALT PALACE EXP III CAPITAL PROJECTS FUND
5031 SALT PALACE EXP III PHASE 1 CONST                  $            15,020    $          15,020    $         15,020    $          15,020
      TOTAL SALT PALACE EXP III CAPITAL PROJ FUND       $            15,020    $          15,020    $         15,020    $          15,020
 422 SALT PALACE EXPAND III PHASE 2 CAPITAL PROJ FUND
5032 SALT PALACE EXP III PHASE 2 CONST                  $          1,501,005   $        1,501,005   $       1,501,005   $        1,501,005
5033 SOUTH TOWNE PARKING                                $         21,200,000   $       21,200,000   $      21,200,000   $       21,200,000
     TOT SALT PALACE EXP III PHASE 2 CONSTR FUND        $         22,701,005   $       22,701,005   $      22,701,005   $       22,701,005




                                                            67
                             SALT LAKE COUNTY ADOPTED EXPENDITURE BUDGET
                                           BY ORGANIZATION
                                           FISCAL YEAR 2007
                                                        REQUESTED             TENTATIVE             MAYOR              ADOPTED
                                                         BUDGET                BUDGET              PROPOSED             BUDGET
                                                           2007                  2007                 2007               2007

 430 RECREATION BOND PROJECTS
5514 NORTH WEST RECREATION/SENIOR CENTER                                                                           $       14,300,000
5515 SOUTH WEST RECREATION CENTER                                                                                  $       15,000,000
5516 CENTRAL CITY COMMUNITY CENTER                                                                                 $        2,000,000
5517 COPPERVIEW COMMUNITY CENTER                                                                                   $        3,500,000
5518 PARLEYS CREEK TRAIL                                                                                           $        2,625,000
5519 MAGNA SWIMMING POOL                                                                                           $          400,000
5520 COTTONWOOD HEIGHTS RECREATION CENTER                                                                          $        2,362,414
5521 HOLIDAY LIONS RECREATION CENTER                                                                               $        4,250,000
5522 JORDAN RIVER TRAIL                                                                                            $        2,400,000
5523 FLIGHT PARK                                                                                                   $          600,000
5524 KEARNS COMMUNITY SKATE PARK                                                                                   $        1,000,000
5525 VISTA PARK                                                                                                    $        4,351,433
5526 MILLCREEK LIBRARY                                                                                             $          750,000
5527 EVERGREEN PARK                                                                                                $          250,000
5528 KEARNS RECREATION CENTER                                                                                      $          500,000
5529 BONNEVILLE SHORELINE TRAIL                                                                                    $          350,000
5530 PIONEER CRAFT HOUSE                                                                                           $          764,000
5531 BIG COTTONWOOD TRAIL                                                                                          $          534,751
5532 REDWOOD MULTI-PURPOSE CENTER                                                                                  $        1,800,000
5533 DIMPLE DELL RECREATION CENTER                                                                                 $          600,000
5534 HOLLADAY CITY PARK                                                                                            $        1,250,000
5535 VALLEY REGIONAL PARK                                                                                          $        1,400,000
5536 OQUIRRH PARK                                                                                                  $        1,000,000
5537 PARK & FACILITIES MAINTENANCE                                                                                 $        1,578,500
5538 OTHER ZAP 2 PROJECT COSTS                                                                                     $        1,433,902
     TOTAL RECREATION BOND PROJECTS                                                                                $       65,000,000
 450 CAPITAL IMPROVEMENTS FUND
5050 CAPITAL IMPROVEMENTS                                                 $        7,709,740   $       7,934,740   $        7,684,740
        TOTAL CAPITAL IMPROVEMENT FUND              $               -     $        7,709,740   $       7,934,740   $        7,684,740
 455   MILLCREEK FIREFLOW SP IMP DIST
5055   MILLCREEK FIREFLOW SP IMP DIST               $         1,222,908   $        1,222,908   $       1,222,908   $        1,222,908
        TOTAL MILLCREEK FIREFLOW SP IMP DIST FUND   $         1,222,908   $        1,222,908   $       1,222,908   $        1,222,908
 465   CHILDRENS MUSEUM CONSTRUCTION FUND
5070   CHILDRENS MUSEUM                             $          633,599    $         633,600    $        633,600    $         633,600
        TOTAL CHILDRENS MUSEUM CONST FUND           $          633,599    $         633,600    $        633,600    $         633,600
 670   CAPITAL PROJECTS REVOLVING FUND
5321   CAP REVOLV-DIMPLE DELL PARK                                        $         787,618    $        787,618    $          787,618
5322   CAP REVOLV-REC EQUIP REPLACEME                                                                              $          557,976
5325   CAP REVOLV-JAIL MANAGEMENT STUDY                                                                            $        1,390,000
5331   CAP REVOLV-EQUESTRIAN PARK ARENA                                                                            $          300,000
5332   CAP REVOLV-LlBRARY TECHNOLOGY                                      $         750,785    $       1,050,785   $          750,785
5333   CAP REVOLV-NEW LIBRARY                                                                                      $          766,250
5340   CAP REVOLV-GENERAL                                                 $           73,386   $          73,386   $           73,386
5342   CAP REVOLV-GOLDEN HILLS PARK                                       $          244,521   $         244,521   $          244,521
5344   CAP REVOLV-HEALTH BUILDING                                         $          314,776   $         314,776   $          314,776
        TOTAL CAPITAL PROJ REVOLVING FUND           $               -     $        2,171,086   $       2,471,086   $        5,185,312

              TOTAL CAPITAL PROJECTS FUNDS          $        24,572,532   $       34,453,359   $      34,978,359   $      102,442,585

       DEBT SERVICE FUNDS
 410 DEBT SERVICE FUND
5150 BOND DEBT SERVICE                              $        11,453,126   $       11,453,131   $      11,453,131   $       11,453,131
     TOTAL BOND DEBT SERVICE                        $        11,453,126   $       11,453,131   $      11,453,131   $       11,453,131
 411 MILLCREEK SPECIAL IMPROVEMENT DISTRICT FUND
5151 MILLCREEK SID SPECIAL ASSESSMENT               $         1,070,200   $        1,070,200   $       1,070,200   $        1,070,200
            TOTAL DEBT SERVICE FUNDS                $         1,070,200   $        1,070,200   $       1,070,200   $        1,070,200

              TOTAL DEBT SERVICE FUNDS              $        12,523,326   $       12,523,331   $      12,523,331   $       12,523,331

       NON-GOVERNMENTAL FUNDS
       PROPRIETARY FUNDS

     INTERNAL SERVICE FUNDS:
 380 GOVERNMENTAL IMMUNITY FUND
5100 GOVERNMENTAL IMMUNITY                          $         6,506,546   $        6,506,546   $       6,506,546   $        6,506,546
      TOTAL GOVERNMENTAL IMMUNITY FUND              $         6,506,546   $        6,506,546   $       6,506,546   $        6,506,546
 470 MBA: SALT PALACE RENOVATION FUND
5230 MBA: SALT PALACE RENOVATION                    $         4,939,104   $        4,939,104   $       4,939,104   $        4,939,104




                                                        68
                            SALT LAKE COUNTY ADOPTED EXPENDITURE BUDGET
                                          BY ORGANIZATION
                                          FISCAL YEAR 2007
                                                    REQUESTED              TENTATIVE             MAYOR              ADOPTED
                                                     BUDGET                 BUDGET              PROPOSED             BUDGET
                                                       2007                   2007                 2007               2007

      TOTAL SALT PALACE RENOVATION FUND         $          4,939,104   $        4,939,104   $       4,939,104   $        4,939,104
 471 MBA: SALT PALACE EXPANSION II FUND
5235 MBA: SALT PALACE EXPANSION II              $          4,247,808   $        4,247,808   $       4,247,808   $        4,247,808
      TOTAL MBA SALT PALACE EXPANSION II FUND   $          4,247,808   $        4,247,808   $       4,247,808   $        4,247,808
 472 MBA: 1999 BOND PROJECTS FUND
5236 MBA: SOUTHTOWNE EXPO CTR                   $          5,787,315   $        5,787,315   $       5,787,315   $        5,787,315
5237 MBA: EMERGENCY OPERATIONS CTR              $            777,384   $          777,384   $         777,384   $          777,384
5238 MBA: SOUTH MTN GOLF COURSE                 $          1,059,962   $        1,059,962   $       1,059,962   $        1,059,962
      TOTAL MBA 1999 BOND PROJECTS FUND         $          7,624,661   $        7,624,661   $       7,624,661   $        7,624,661
 473 MBA: UNIV HOSP AMBAS BLDG FUND
5233 UNIV HOSP AMBAS BLDG                       $          1,131,157   $        1,131,157   $       1,131,157   $        1,131,157
      TOTAL MBA UNIV HOSP AMBAS BLDG            $          1,131,157   $        1,131,157   $       1,131,157   $        1,131,157
 620 FLEET MANAGEMENT FUND
4800 FLEET MANAGEMENT                           $         17,236,848   $       17,370,155   $      17,324,584   $       17,292,970
     TOTAL FLEET MANAGEMENT FUND                $         17,236,848   $       17,370,155   $      17,324,584   $       17,292,970
 650 FACILITIES SERVICES FUND
3200 PRINTING                                   $            530,691   $          560,276   $         556,848   $          557,304
3300 FACILITIES SERVICES                        $         16,381,543   $       16,597,684   $      16,407,440   $       16,419,248
     TOTAL FACILITIES SERVICES FUND             $         16,912,234   $       17,157,960   $      16,964,288   $       16,976,552
 660 SHERIFF LAW ENFORCEMENT FUND
1415 SHERIFF UNINCORP LAW ENFORCEME             $         32,599,288   $       33,687,926   $      32,543,855   $       33,042,682
     TOTAL SHERIFF LAW ENFORCEMENT FUND         $         32,599,288   $       33,687,926   $      32,543,855   $       33,042,682
 720 MBA: RIVERBEND GOLF COURSE FUND
5240 MBA: RIVERBEND GOLF COURSE                 $           326,534    $         326,534    $        326,534    $         326,534
     TOTAL MBA RIVERBEND GOLF COURSE FUND       $           326,534    $         326,534    $        326,534    $         326,534
 725 MBA: OLD MILL GOLF COURSE FUND
5245 MBA: OLD MILL GOLF COURSE                  $           779,278    $         779,278    $        779,278    $         779,278
     TOTAL OLD MILL GOLF COURSE FUND            $           779,278    $         779,278    $        779,278    $         779,278
 740 EMPLOYEE SERVICE RESERVE FUND
5300 EMP SRV RES-NONSTATUTRY BNFITS             $         38,536,107   $       38,536,107   $      38,536,107   $       37,996,000
5301 EMP SRV RES-ADMINISTRATION                 $          2,506,033   $        2,534,961   $       2,525,279   $        2,526,647
5302 EMP SRV RES-STATUTORY BENEFITS             $         44,684,067   $       44,684,067   $      44,684,067   $       44,684,067
5303 EMP SRV RES-EARLY RETIREMENT               $            325,000   $          500,000   $         500,000   $          650,000
5305 EMP SERV RES-FITNESS CENTER                $            154,119   $          154,119   $         154,119   $          154,119
     TOTAL EMPLOYEE SERVICE RESERVE FUND        $         86,205,326   $       86,409,254   $      86,399,572   $       86,010,833

       ENTERPRISE FUNDS:
 520   GOLF COURSES FUND
3760   MEADOW BROOK GOLF COURSE                 $          1,019,977   $        1,036,792   $       1,019,906   $        1,020,818
3770   MICK RILEY GOLF COURSE                   $            803,578   $          818,772   $         808,901   $          809,705
3780   MOUNTAIN VIEW GOLF COURSE                $            908,413   $          925,023   $         918,335   $          919,523
3790   OLD MILL GOLF COURSE                     $          2,253,354   $        2,271,247   $       2,265,434   $        2,266,514
3800   RIVERBEND GOLF COURSE                    $          2,028,136   $        2,044,743   $       2,038,615   $        2,039,863
3810   SOUTH MOUNTAIN GOLF COURSE               $          2,592,369   $        2,611,436   $       2,605,331   $        2,606,111
       TOTAL GOLF COURSES FUND                  $          9,605,827   $        9,708,013   $       9,656,522   $        9,662,534
 540   SOLID WASTE MANAGEMENT FACILITY FUND
4750   SOLID WASTE MANAGEMENT FACILITY          $         11,584,242   $       11,714,142   $      11,622,000   $       11,629,992
       TOTAL WASTE MANAGEMENT FACILITY FUND     $         11,584,242   $       11,714,142   $      11,622,000   $       11,629,992
 570   SANTITATION FUND
4700   SANITATION                               $         16,339,902   $       16,469,825   $      16,502,560   $       16,512,280
       TOTAL SANITATION FUND                    $         16,339,902   $       16,469,825   $      16,502,560   $       16,512,280

              TOTAL PROPRIETARY FUNDS           $        216,038,755   $      218,072,363   $     216,568,469   $      216,682,931

              TOTAL ALL FUNDS                   $        790,038,581   $      818,177,968   $     805,297,112   $      886,190,074




                                                    69
                                  SALT LAKE COUNTY ADOPTED FUND BALANCE TRANFERS
                                                    2007 BUDGET
                                                                                                       ADOPTED      ADOPTED
FUND       TRANSFER FROM         FUND       TRANSFER TO                       DESCRIPTION             TRANSFERS TRANSFERS
NUM                              NUM                                                                       IN         OUT
______________________________________________________________________________________________________________________________
GOVERNMENTAL FUNDS
  110 GENERAL FUND
  230 MUNICIPAL SERVICES FUND      110 GENERAL FUND                INDIGENT LEGAL SVS FOR JUSTICE CT      $275,000
  230 MUNICIPAL SERVICES FUND      110 GENERAL FUND                COUNCIL COMMUNITY SERVICES             $102,192
  310 ZAP FUND                     110 GENERAL FUND                GENERAL FUND RECREATION              $2,400,000
  581 TRCC FUND                    110 GENERAL FUND                GENERAL FUND RECREATION              $5,500,000
  581 TRCC FUND                    110 GENERAL FUND                EQUESTRAIN PARK SUBSIDY                $600,000
  110 GENERAL FUND                 120 GRANT PROGRAM FUND          GRANT PROGRAMS                                  $24,232,230
  110 GENERAL FUND                 310 ZAP FUND                    ZAP ADMIN OVERALLOWABLE %                           $30,000
  110 GENERAL FUND                 670 CAPITAL REVOLVING FUND      WEST JORDAN COURTS                                 $186,000
  110 GENERAL FUND                 520 GOLF FUND                   GOLF FUND DEBT SERVICE                           $1,500,000
  110 GENERAL FUND                 450 CAPITAL PROJECTS FUND       SENIOR CENTER DESIGN                               $100,000
  110 GENERAL FUND                 240 SL VALLEY FIRE SERVICE FUND FIRE SUPPRESSION IN CANYONS                      $1,500,000

SPECIAL REVENUE FUNDS
 120 GRANT PROGRAM FUND
 110 GENERAL FUND                    120 GRANT PROGRAM FUND           GRANT PROGRAMS                      $24,232,230

 230 MUNICIPAL SERVICES FUND
 230 MUNICIPAL SERVICES FUND         110 GENERAL FUND                 INDIGENT LEGAL SVS FOR JUSTICE CT                 275,000
 230 MUNICIPAL SERVICES FUND         110 GENERAL FUND                 COUNCIL COMMUNITY SERVICES                        102,192

 240 SALT LAKE VALLEY FIRE SER
 110 GENERAL FUND                    240 SALT LAKE VALLEY FIRE SER    FIRE SUPPRESSION IN CANYONS          $1,500,000

 280 OPEN SPACE FUND
 450 CAPITAL PROJECTS FUND           280 OPEN SPACE                   OPEN SPACE                           $2,300,000

 290   VISITOR PROMOTION FUND
 290   VISITOR PROMOTION FUND        581   TRCC FUND                  SALT PALACE DEBT SERVICE                          $2,900,000
 290   VISITOR PROMOTION FUND        581   TRCC FUND                  SALT PAL/SO TOWNE CAPITAL PROJ                      $250,000
 290   VISITOR PROMOTION FUND        581   TRCC FUND                  SALT PAL/SO TOWNE DEBT SERVICE                    $4,000,000
 290   VISITOR PROMOTION FUND        580   SALT PALACE FUNG           VISITOR PROMOTION MARKETING                          $80,000

 310   ZOO, ARTS & PARKS FUND
 110   ZOO, ARTS & PARKS FUND        310 GENERAL FUND                 ZAP ADMIN OVER ALLOWABLE %             $30,000
 310   ZOO, ARTS & PARKS FUND        450 CAPITAL PROJECTS FUND        RECREATION BOND DEBT SERVICE                      $1,600,000
 310   ZOO, ARTS & PARKS FUND        110 GENERAL FUND                 GENERAL FUND RECREATION                           $2,400,000

 320 HOUSING PROGRAMS FUND
 350 REDEVELOPMENT FUND              320 HOUSING PROGRAMS FUND        HOUSING PROGRAMS                      $500,000

 350 REDEVELOPMENT FUND
 350 REDEVELOPMENT FUND              320 HOUSING PROGRAMS FUND        HOUSING PROGRAMS                                   $500,000

 360 LIBRARY FUND
 360 LIBRARY FUND                    670 CAPITAL REVOLVING FUND       LIBRARY TECHNOLOGY                                $2,000,000
 360 LIBRARY FUND                    670 CAPITAL REVOLVING FUND       LIBRARY DESIGN                                      $300,000

 370 HEALTH FUND
 370 HEALTH FUND                     670 CAPITAL REVOLVING FUND       HEALTH BUILDING                                    $567,000

 580 SALT PALACE CONVENTION
 290 VISITOR PROMOTION FUND          580 SALT PALACE FUND             VISITOR PROMOTION MARKETING             $80,000
 581 TRCC FUND                       580 SALT PALACE FUND             SALT PALACE SUBSIDY                  $3,050,000

 581   TRCC: TOURISM, REC, CULT
 290   VISITOR PROMOTION FUND        581   TRCC: TOURISM, REC, CULT   SALT PALACE DEBT SERVICE             $2,900,000
 290   VISITOR PROMOTION FUND        581   TRCC: TOURISM, REC, CULT   SALT PAL/SO. TOWNE CAPITAL PROJ        $250,000
 290   VISITOR PROMOTION FUND        581   TRCC: TOURISM, REC, CULT   SALT PAL/SO. TOWNE DEBT SERVICE      $4,000,000
 410   DEBT SERVICE                  581   TRCC: TOURISM, REC, CULT   MBA DEBT SERVICE                     $3,000,000
 581   TRCC: TOURISM, REC, CULT      110   GENERAL FUND               GENERAL FUND RECREATION                           $5,500,000
 581   TRCC: TOURISM, REC, CULT      110   GENERAL FUND               EQUESTRIAN PARK SUBSIDY                             $600,000
 581   TRCC: TOURISM, REC, CULT      450   CAPITAL PROJECTS FUND      CAPITAL IMPROVEMENTS                              $1,500,000
 581   TRCC: TOURISM, REC, CULT      580   SALT PALACE FUND           SALT PALACE SUBSIDY                               $3,050,000
 581   TRCC: TOURISM, REC, CULT      585   FINE ARTS FUND             FINE ARTS SUBSIDY                                 $2,900,000




                                                                70
FUND       TRANSFER FROM         FUND       TRANSFER TO                       DESCRIPTION             TRANSFERS TRANSFERS
NUM                              NUM                                                                      IN          OUT
______________________________________________________________________________________________________________________________
  581 TRCC: TOURISM, REC, CULT     670 CAPITAL REVOLVING FUND      RECREATION REPAIR AND REPLACE                      $500,000
  581 TRCC: TOURISM, REC, CULT     670 CAPITAL REVOLVING FUND      EQUESTRIAN ARENA                                   $300,000

 585 FINE ARTS FUND
 581 TRCC FUND                    585 FINE ARTS FUND              FINE ARTS SUBSIDY                     $2,900,000
 585 FINE ARTS FUND               450 CAPITAL PROJECTS FUND       DEMOLITION OF BUILDING                              $500,000

CAPITAL PROJECTS FUNDS
 450 CAPITAL PROJECTS FUND
 110 GENERAL FUND                 450   CAPITAL PROJECTS FUND     SENIOR CENTER DESIGN                    $100,000
 310 ZAP FUND                     450   CAPITAL PROJECTS FUND     ZAP REPAIR AND REPLACE                $1,600,000
 581 TRCC FUND                    450   CAPITAL PROJECTS FUND     CAPITAL IMPROVEMENTS                  $1,500,000
 585 FINE ARTS FUND               450   CAPITAL PROJECTS FUND     CAPITAL IMPROVEMENTS                    $500,000
 650 FACILITIES SERVICES          450   CAPITAL PROJECTS FUND     GOVERNMENT CENTER PROJECT             $1,000,000
 450 CAPITAL PROJECTS FUND        280   OPEN SPACE                OPEN SPACE                                         $2,300,000

 670   CAPITAL PROJECTS REVOLV
 581   TRCC FUND                  670   CAPITAL REVOLVING FUND    RECREATION REPAIR & REPLACE             $500,000
 581   TRCC FUND                  670   CAPITAL REVOLVING FUND    EQUESTRIAN ARENA                        $300,000
 110   GENERAL FUND               670   CAPITAL REVOLVING FUND    WEST JORDAN COURTS                      $186,000
 360   LIBRARY FUND               670   CAPITAL REVOLVING FUND    LIBRARY TECHNOLOGY                    $2,000,000
 360   LIBRARY FUND               670   CAPITAL REVOLVING FUND    LIBRARY DESIGN                          $300,000
 370   LIBRARY FUND               370   HEALTH FUND               HEALTH BUILDING                         $567,000

DEBT SERVICE FUNDS
 410 BOND DEBT SERVICE FUND
 410 BOND DEBT SERVICE FUND       581 TRCC FUND                   MBA DEBT SERVICE                                   $3,000,000

PROPRIETARY FUNDS
  INTERNAL SERVICE FUNDS
 650 FACILITIES SERVICES
 650 FACILITIES SERVICES          450 CAPITAL PROJECTS FUND       GOVERNMENT CENTER CAP PROJ                         $1,000,000

 ENTERPRISE FUNDS
 520 GOLF COURSE FUND
 110 GENERAL FUND                 520 GOLF COURSE FUND            GOLF FUND DEBT SERVICE                $1,500,000




                                                            71
                                                      Computation of
                                                2007 Net Expenditure Budget
Explanation: Salt Lake County adopted a $886,190,074 total budget for 2007. This budget includes various internal charges (i.e. Facilities charges each
organization for services provided), which cause a doubling of expenditures that relate to these charges. This schedule details the methodology used to
estimate the total Adopted 2007 Budget net of these internal charges.




                                             2007                Add             Gross              Less               Less                2007
  Fund                                      Adopted            Balance           Budget         Internal Serv         Intra &            Adopted
 Number Fund                                Budget              Sheet             Total            Charge            Interfund          Net Budget

    110      GENERAL                        208,482,751                        208,482,751                             27,802,428         180,680,323
    120      GRANT                           73,581,554                         73,581,554                                423,009          73,158,545
    230      MUN SERV                        58,591,017                         58,591,017                              4,926,213          53,664,804
    231      MUN SERV-JUDGE                      67,900                             67,900                                                     67,900
    240      FIRE SERV                       22,905,901                         22,905,901                                                 22,905,901
    250      FLOOD                            7,284,056                          7,284,056                                259,000           7,025,056
    270      CLASS B                         10,506,634                         10,506,634                                195,535          10,311,099
    280      OPEN SPACE FUND                  2,282,064                          2,282,064                                                  2,282,064
    290      VISITOR PRO                      7,304,829                          7,304,829                                                  7,304,829
    310      ZAP                             14,904,463                         14,904,463                                                 14,904,463
    320      HOUSING                          2,515,000                          2,515,000                                500,000           2,015,000
    330      ECON DEV                         3,155,692                          3,155,692                                                  3,155,692
    340      TAX ADMIN                       22,490,197                         22,490,197                                                 22,490,197
    341      TAX ADMIN-JUDGE                    191,900                            191,900                                                    191,900
    350      REDEVELOP                          610,413                            610,413                                127,000             483,413
    360      LIBRARY                         29,410,583                         29,410,583                                                 29,410,583
    361      LIBRARY-JUDGE                      135,000                            135,000                                                    135,000
    370      HEALTH                          30,144,251                         30,144,251                                209,829          29,934,422
    381      CNTY-WIDE JUDGE                  1,419,000                          1,419,000                                                  1,419,000
    410      DEBT SERV                       11,453,131                         11,453,131                                                 11,453,131
    411      MILLCREEK SID                    1,070,200                          1,070,200                                                  1,070,200
    421      SP EXP III I                        15,020                             15,020                                                     15,020
    422      SP EXP III II                   22,701,005                         22,701,005                                                 22,701,005
    430      REC BOND PROJ                   65,000,000                         65,000,000                                                 65,000,000
    450      CAPITAL IMPS                     7,684,740                          7,684,740                                                  7,684,740
    455      MILLCREEK DEBT                   1,222,908                          1,222,908                                                  1,222,908
    465      CHILD MUSEUM                       633,600                            633,600                                                    633,600
    580      SALT PALACE                     13,375,549                         13,375,549                                                 13,375,549
    581      TRCC                            28,738,793                         28,738,793                                                 28,738,793
    582      S TOWNE                          5,090,851                          5,090,851                                                  5,090,851
    585      FINE ARTS                        4,791,814                          4,791,814                                                  4,791,814
    590      PLANET                           6,561,015                          6,561,015                                                  6,561,015
    670      CAPITAL REVOLV                   5,185,312                          5,185,312                                                  5,185,312
    473      UNIV HOSPITAL                    1,131,157           342,000        1,473,157                                                  1,473,157
    520      GOLF                             9,662,534           329,000        9,991,534                                                  9,991,534
    540      SOLID WASTE                     11,629,992         3,074,200       14,704,192                                 95,000          14,609,192
    570      SANITATION                      16,512,280         2,835,000       19,347,280                                196,000          19,151,280
    380      GOV IMMUNITY                     6,506,546                          6,506,546           2,265,482                              4,241,064
    470      SP RENOVATION                    4,939,104         4,780,000        9,719,104           5,888,790                              3,830,314
    471      SP EXPANSION                     4,247,808         3,975,000        8,222,808           5,910,111                              2,312,697
    472      1999 BOND                        7,624,661         3,735,000       11,359,661           7,511,364                              3,848,297
    620      FLEET                           17,292,970         4,473,067       21,766,037          18,522,415                              3,243,622
    650      FACILITIES SERV                 16,976,552           324,000       17,300,552          14,164,263                              3,136,289
    660      SHERIFF LAW ENF0                33,042,682           310,000       33,352,682                             19,715,845          13,636,837
    720      RIVERBEND                          326,534           555,000          881,534             714,466                                167,068
    725      OLD MILL                           779,278           615,000        1,394,278           1,019,680                                374,598
    740      EMPLOYEE SERV                   86,010,833         1,462,400       87,473,233          85,504,906                              1,968,327

             Totals                         886,190,074        26,809,667      912,999,741        141,501,477          54,449,859         717,048,405




NOTE:
"Interfund" charges to other County Organizations (Revenue Numbers 3898-3981) for Governmental & Enterprise Type funds.
"Internal Service Charge" for Governmental Immunity is budgeted costs for that function that are imbedded in the County Overhead budgets.
"Internal Service Charge" for Fleet Management is a summary of budgeted Fleet costs in County organizations (Objects 2510, 2530,2541,2590,2600,6630).
"Internal Service Charge" for MBA's ( 470, 471, 472, 720, 725) is the rent (revenue source 3421) from other county organizations.
"Internal Service Charge" for Employee Service Fund is a summary of budgeted costs in County Organizations (Objects 1210-1245)
"Internal Service Charge" for all other Internal Service Funds is charges to other County Organizations (Revenue Numbers 3898-3981).



                                                                   72
                         Salt Lake County 2007 Adopted Budget
                                    Legislative Intent

Funds for Two Fire Stations
It is the intent of the Council to help the Fire District bond for two fire stations by providing an
annual appropriation of $250,000 for ten years through an inter-local agreement. The agreement
should include a reversionary clause indicating that the County will assume ownership of the
stations if the Fire District dissolves. It is the County’s position that each member of the District
is responsible for its own infrastructure. (Crockett & Horiuchi)

It is the intent of the Council that the ten year inter-local agreement satisfies the County’s
obligation to the Fire District. (Hatch)

TRCC Contractual Obligations
It is the intent of the Council to identify cases where TRCC funds are used in contractual
obligations either contained in annual appropriations or in capital improvement efforts.
Expenditures of these funds shall be contingent upon continued availability of revenues without
any change in the tax base or in the tax rates currently in place. (Crockett & Hendrickson)

TRCC Contributions for Equestrian Park
It is the intent of the Council to allocate $300,000 from the TRCC fund into a specific Equestrian
Park account in the Capital Projects Revolving fund, and an additional $300,000 in 2008. The
users of the Equestrian Park will raise the additional funds needed--above and beyond the TRCC
contributions--to construct a covered arena. (Bradley & Jensen)

Health Insurance Analysis
It is the intent of the Council to conduct research and determine if co-pays and annual
deductibles for health insurance are set at appropriate levels, and if the 2006 premium increases
had unintended consequences--such as dampened health-care utilization. (Crockett and Wilson)

Bi-weekly Pay Periods
It is the intent of the Council to consider—within the next 3 or 4 months-- the possibility of
shifting County employees’ pay dates from a semi-monthly to a bi-weekly schedule. (Jensen)

Time-Limited Appointments
It is the intent of the Council that time-limited appointments last for no longer than three years,
and that the Council receive a report at least once a year. (Hatch)

Art Acquisitions
It is the intent of the Council that a County emphasis is placed on acquiring art created by Salt
Lake County artists. (Jensen & Hatch)




                                                 73
Compensation Analysis
It is the intent of the Council that the County personnel office conducts a compensation analysis,
comparing the salaries and benefits provided lawyers with similar responsibilities and training as
those employed by the legal defenders’ office. (Crockett)

Community Council Budgets
It is the intent of the Council that monies are disbursed to the respective Community Councils,
according to population, after the Mayor reviews each budget and determines that it meets a
worthy public purpose. (Each community council should submit a report that indicates how the
County-provided monies were spent.) (Crockett)

Community Council Budgets
It is the intent of the Council that the community councils and township planning commissions
nominate individuals to fill the two half-time merit exempt positions--subject to approval from
the County Council. One position would represent the east side of the valley and the other the
west side of the valley. (Crockett)

Community Outreach
It is the intent of the Council that funding for Millcreek’s Venture Outdoor initiative is including
with the appropriation of $374,285 for ACCT/Un-incorporated Community Outreach.
(Horiuchi & Crockett)

GIS Overview and Study
It is the intent of the Council that the Mayor’s staff takes the lead in discussions concerning GIS-
related activities and resource needs, and that they initiate and coordinate discussions with the
Council throughout 2007 concerning the integration of GIS initiatives. (Bradley)

$200,000 Contribution for West Jordan
It is the intent of the Council that the $200,000 softball field contribution satisfies the moral
obligation from last year to provide funds to West Jordan for parks and recreation. (Hatch)

Small Business Loan
It is the intent of the Council to withhold additional funding for the Small Business Loan
program until the Council receives additional information about the program. (Horiuchi &
Crockett)

Personnel – 110-3150
It is the intent of the Council that the Mayor’s staff demonstrates how the new FTE allocation for
personnel helps satisfy the following criteria: reduce recruitment time by 25%; begin diversity
recruitment efforts consistent with the Mayor’s initiatives; conduct a comprehensive review of
the recruitment process; and increase strategic partnering with agencies to identify needs.
(Hatch)




                                                  74
               Legislative Intent Items That Carried Over From 2006


Combining Sick Leave & Vacation
It is the intent of the Council that the Auditor studies the impacts of combining sick leave and
vacation days into a single pool of available time for County employees. (Horiuchi and Wilson)

Statutory & General – 110-5000
It is the intent of the Council that after the 2006 budget, only agreements in writing will be
honored. (Crockett)

$250,000 TRCC Fund Contribution to the Utah Restaurant Association
It is the intent of Council that the $250,000 contribution to the Utah Restaurant Association is
contingent upon receiving marketing studies indicating the success of similar advertising
campaigns. (It was reported that the advertising campaign must promote tourism from outside
the county in order to receive TRCC funds.)

Statutory & General – 110-5000
It is the intent of the Council that the County’s $40,000 contribution to the Latino Community
Health Care Assessment study is contingent on the organizations’ raising an additional $110,000
and making a presentation to the Council on what the assessment entails. (Hatch & Crockett)


Mayor’s Operations – 110-1021
It is the intent of the Council that Mayor’s Operations provide an analysis that demonstrates
where cuts offset additional funding, as well as an on-going update on improvements. (Crockett)


Statutory & General – 110-5000
It is the intent of the Council that the $30,000 contribution for Hospitality West be released
contingent on the following: dollar-for-dollar matching funds; greater participation from west-
side communities such as Magna, Taylorsville and West Valley; and receipt of information from
the Salt Lake Convention and Visitor’s Bureau as to how its overall tourism strategy includes all
areas of the county especially the west side. (Horiuchi)




                                                 75
                                 Items of Council Interest
Invasive Species
The Council wants to discuss the long-term environmental plans and associated costs for
removing invasive plants, such as Russian olive trees and tamarisk, from open space areas and
the subsequent re-vegetation with native species.

Budget Process
The Council would like a conversation with the Auditor’s and the Mayor’s staff regarding the
budget process and how we can better track the Mayor’s recommendations and proposed
changes to the budget. We would also like to initiate a post-2006 program review and discuss
how to measure productivity impacts of new FTEs along with other broad cost-benefit
techniques.

Dialog with the Clerk
The Council looks forward to discussions with the Clerk regarding the need for additional voting
machines.

Dialog with the District Attorney
The Council looks forward to discussion with the District Attorney regarding mark-to-market
salary reviews and office space needs.

Dialog with the Human Services
The Council looks forward to discussions regarding the Department’s immunization initiative;
expanded substance abuse projects; mental health pilot project; and de-bundling options as they
relate to mental health services.

Dialog with the Community Services
The Council looks forward to discussions regarding the Department’s oversight of open space
initiatives; a review of the CFA marketing program; and the replication of the Kearns After-
School Program in other locations.

Emergency Coordination
The Council looks forward to updates and reports on the County’s emergency coordination
efforts.

Direct Billing for IS
The Council would like to receive updates on the Department’s 2007 plans to implement direct
billing for Information Services.

Fleet Management – 620-4800
The Council wants to a report on the criteria used to allocate vehicles among County offices and
employees.




                                               76
Contracts & Procurement – 110-3100
The Council indicated that the Administrative Services Department should review the Contracts
& Procurement Division’s budget and then report to the Council, as appropriate, during the
relevant subcommittee meetings. (Horiuchi and Crockett)




                                              77
                                         SALT LAKE COUNTY
                              FULL TIME EQUIVALENT EMPLOYEE HISTORY

                                                                                                   Net
                                                  Actual   Actual   Approved Requested Approved Change
                                                  2004     2005       2006     2007      2007   2006-2007
Org Num   General Fund
  1010     Council                                  22.0     22.5       23.5      23.0     24.5       1.0
  1020     Mayor Administration                     20.0     20.0       15.0      15.0     15.0       0.0
  1021     Mayor Operations                         26.0     31.0       38.8      34.8     34.8      -4.0
  1050     Clerk                                    13.0     13.0       13.0      13.0     13.0       0.0
  1051     Election Clerk                           13.8     13.8       19.8      19.8     19.8       0.0
  1100     Auditor                                  43.2     43.2       43.2      43.2     43.2       0.0
  1150     Recorder                                 28.0     28.0       26.0      25.0     25.0      -1.0
  1210     District Attorney                       198.0    201.0      204.0     205.0    204.0       0.0
  1350     Surveyor                                 21.5     21.5       22.5      22.5     22.5       0.0
  1420     County Jail                             684.0    684.0      685.0     740.0    689.0       4.0
  1425     Sheriff Court Svcs & Security           163.3    165.5      169.5     180.1    176.1       6.6
  1430     Sheriff Invest/Support                   92.0     92.0       93.0      93.0     93.0       0.0
  2050     Business and Economic Development         3.0      3.0        3.0       3.0      3.0       0.0
  2350     Extention Service                         7.1      7.1        7.1       7.1      7.1       0.0
  2400     Criminal Justice Services                94.8     94.8      103.3     106.3    106.3       3.0
  3050     Information Services                     76.5     81.5       82.5      82.5     82.5       0.0
  3100     Contracts and Procurement                10.0     10.0       11.0      11.0     11.0       0.0
  3150     Personnel                                17.8     18.8       18.3      19.2     19.2       0.9
  3200     Printing                                  4.0      4.0        0.0
  3310     Facilities Management                     3.4      3.4        3.6       2.6      2.6      -1.0
  3630     Parks                                    51.0     52.0       64.0      67.0     67.0       3.0
  3640     Recreation                              134.5    138.5      139.5     139.5    139.5       0.0
  4100     Real Estate                               3.8      3.8        0.0                          0.0
  4350     Emergency Services                                                      1.0      1.0       1.0
  5000     Statutory and General
                 Total General Fund               1730.4   1752.4     1785.3    1853.3   1798.8      13.5

          Special Revenue Funds
          Grant Fund
 3100       Youth Services                         128.4    129.4      131.6     156.1    156.1      24.5
 2250       Substance Abuse Services                19.8     19.8       20.8      19.8     19.8      -1.0
 2300       Aging Services                         159.9    161.1      145.0     145.0    145.0       0.0
 2710       Community Resources and Development     48.0     48.0       47.5      25.5     25.5     -22.0
          Municipal Services Fund                                                                     0.0
 1500       Justice Court                           26.0     26.0       25.8      25.4     25.4      -0.4
 2200       Animal Services                         47.5     47.5       48.5      52.5     51.5       3.0
 2730       Redevelopment Agency of Salt Lake                            0.0       1.0      1.0       1.0
 4050       Planning & Development Services         53.0     53.0       54.0      63.0     61.0       7.0
 4400       Public Works Operations                124.9    124.9      123.0     123.0    123.0       0.0
 4500       Public Works Engineering                 8.0      8.0        8.0       8.0      8.0       0.0
          Flood Control Engineering                                                                   0.0
 4600       Flood Control Engineering               23.9     23.9       28.8      28.8     28.8       0.0
          Class B Road Fund                                                                           0.0
 4550       Class B Roads Operations                                                                  0.0
          Open Space Fund                                                                             0.0
 3580       Open Space                                                             1.0      1.0       1.0
          Zoo Arts and Parks Fund                                                                     0.0
 3594       Zap Fund Administration                                                1.0      1.0       1.0
          State Tax Administration Fund                                                               0.0
 1011       Tax Administration                       5.0      5.0        5.0       5.0      5.0       0.0
 1101       Auditor - Tax Administration            14.6     14.6       14.6      14.6     14.6       0.0
 1151       Recorder - Tax Administration           34.0     34.0       30.0      31.0     31.0       1.0




                                                   78
                                                               SALT LAKE COUNTY
                                                    FULL TIME EQUIVALENT EMPLOYEE HISTORY

                                                                                                                            Net
                                                                              Actual Actual Approved Requested Approved Change
                                                                              2004    2005    2006     2007      2007    2006-2007
1201       District Attorney - Tax Administration                                 4.0    4.0      4.0      4.0       4.0        0.0
1251       Treasurer - Tax Administration                                        29.0   29.0     29.0     29.0      29.0        0.0
1300       Assessor                                                            113.0   113.0    113.0    113.0     113.0        0.0
1351       Surveyor - Tax Administration                                          6.0    6.0      6.0      6.0       6.0        0.0
          Library Fund                                                                                                          0.0
2500       Library                                                             339.0   339.0    353.8    359.5     358.8        5.0
          Health Fund                                                                                                           0.0
2150       Health                                                              356.3   356.3    356.3    356.3     356.3        0.0
3610      Wheeler Farm Fund                                                       3.0    3.0      0.0                           0.0
3560      Equestrian Park Fund                                                    9.0    9.0      0.0                           0.0
3500      Fine Arts Fund                                                         39.3   39.3     40.0     40.5      40.0        0.0
3510      Clark Planetarium Fund                                                 23.0   23.0     24.0     25.5      25.5        1.5
                 Total Special Revenue                                        1614.4 1616.8    1608.6   1634.5  1630.21      21.61

         Proprietary Funds
         Enterprise Funds
4750       Solid Waste Management Fund                                             68.0          68.0           58.0     54.0       53.0     -5.0
3760       Meadow Brook Golf Course                                                 7.0           7.0            7.0      7.0        7.0      0.0
3770       Mick Riley Golf Course                                                   6.0           6.0            6.0      6.0        6.0      0.0
3780       Mountain View Golf Course                                                6.0           6.0            6.0      6.0        6.0      0.0
3790       Old Mill Golf Course                                                     6.0           6.0            6.0      6.0        6.0      0.0
3800       Riverbend Golf Course                                                    6.0           6.0            6.0      6.0        6.0      0.0
3810       South Mountain Golf Course                                               7.0           7.0            7.0      7.0        7.0      0.0
4700       Sanitation Fund                                                         51.0          51.0           55.0     57.0       58.0      3.0
         Internal Service Funds                                                                                                               0.0
4800       Fleet Management Fund                                                   58.0          56.0           49.0     49.0       48.0     -1.0
5350       Telephone Management Fund                                                3.3           3.3                                         0.0
3200       Printing                                                                                              0.0      4.0        4.0      4.0
3300       Facilities Services Fund                                               67.1          68.1            72.2     78.2       78.2      6.0
1415       Sheriff Unincorporated Law Enforcement                                216.0         213.5           212.0    352.0      349.0    137.0
1416       Sheriff Contracted Law Enforcement                                    171.0         173.5           131.0                       -131.0
5301       Employee Service Reserve                                                7.0           7.0             7.5      7.5        7.5      0.0
                Total Proprietary Funds                                          679.4         678.4           622.7    639.7      635.7     13.0

                                Total All Funds                                4024.2         4047.6          4016.6   4127.4     4064.7    48.1

                                                     Salt Lake County Full Time Equivalent Employees

                               4500
            Num of Employees




                               4000                                               4024          4048           4005    4065.0
                               3500                                               2004          2005           2006      2007
                               3000
                               2500
                               2000
                                             2004                     2005                             2006                2007
                                                                                      Years


         Figure 19 This graph demonstrates the County's steady levels of FTEs over the last 4 years.



  Note: Full time equivalent employee history only includes merit employees and does not include temporary employees.




                                                                                 79
      CHANGES TO FULL TIME EQUIVALENT EMPLOYEES


The County adopted a budget for 2007 which includes 48 new employees
over the 2006 budget. This equates to a 1.2% increase in the number of
county employees.

The Sheriff organizations received 17 new employees which included 7 new
employees in Court Services (org 1425), 4 new employees in the County Jail
(org 1420, and 6 new deputies in Sheriff Unincorporated Law Enforcement
(org 4015). In addition the Sheriff Contract Law Enforcement (org 4016)
was combined with the Sheriff Unincorporated Law Enforcement.

The Criminal Justice Services received 3 new employees to assist with
alternatives to incarceration.

Planning and Development (org 4050) picked up 7 new employees for
assistance with the West Bench Project.

The Library (org 2500) gained 5 new employees to enhance their technical
and web services.

Facilities Services Fund (org 3300) gained 6 new employees to assist with
the new bond projects. Printing (org 1021) was re-created in the fund and 4
employees were moved from Mayor Operations (org 1021), to Printing. The
latter was a lateral move only.

Youth Services (org 3100) assumed responsibility for a grant which was
previously being serviced by Community Resources and Development (org
2710) and 22 employees were transferred to Youth Services. This was a
lateral move only.

Animal Services (org 2200) picked up 3 new employees.

Solid Waste Management (org 4750) lost 5 employees due to reorganization.

Several other small changes were made to make up the balance of the
change in number of full time equivalent employees.




                                    80
                               TABLE OF CONTENTS
                                BY SERVICE AREA

SERVICE AREA

GENERAL GOVERNMENT

    COUNTY COUNCIL ...................................................................... 83
         1010 County Council
    TAX ADMINISTRATION................................................................ 86
         1011 Tax Administration
    COUNTY MAYOR ADMINISTRATION ......................................... 90
         1020 Mayor Administration
    MAYOR OPERATIONS................................................................. 93
         1021 Mayor Operations
    COUNTY CLERK .......................................................................... 97
         1050 Clerk
         1051 Election Clerk
    COUNTY AUDITOR .................................................................... 102
         1100 Auditor
         1101 Auditor – Tax
    COUNTY RECORDER................................................................ 108
         1150 Recorder
         1151 Recorder – Tax
    COUNTY DISTRICT ATTORNEY ............................................... 113
         1210 District Attorney
         1201 District Attorney – Tax
         1550 District Courts
         5100 Governmental Immunity
    COUNTY TREASURER .............................................................. 121
         1251 Treasurer
    COUNTY ASSESSOR ................................................................ 125
         1300 Assessor
    COUNTY SURVEYOR ................................................................ 128
         1350 Surveyor
         1351 Surveyor – Tax
    BUSINESS AND ECONOMIC DEVELOPMENT......................... 133
         2050 Business and Economic Development
    INFORMATION SERVICES ........................................................ 136
         3050 Information Services
    CONTRACTS AND PROCUREMENT ........................................ 139
         3100 Contracts and Procurement
    PERSONNEL .............................................................................. 142
         3150 Personnel
    PRINTING ................................................................................... 146
         3200 Printing



                                                  81
FACILITIES MANAGEMENT ...................................................... 148
      3310 Facilities Management
      3311 Art Collection
FLEET MANAGEMENT .............................................................. 154
      4800 Fleet Management
EMPLOYEE SERVICE RESERVE.............................................. 157
      5300 Employee Service Reserve – Non-Statutory Benefits
      5301 Employee Service Reserve – Administration
      5302 Employee Service Reserve – Statutory Benefits
      5303 Employee Service Reserve – Early Retirement
      5305 Employee Service Reserve – Fitness Center




                                        82
                                                                                             Council


Elected Office: County Council
Office Description
  Statement of Purpose
  As the legislative branch of County government, the Council is committed to the efficient
  management of County resources and the continued support of its mission. The mission of
  Salt Lake County is to provide services which are legislatively mandated, commonly
  expected, and enhance the quality of life in an effective, efficient and professional manner.

  Principal Services

                                    Council


            Legislative Branch
                                                              Other Statutory
              of SL County
                                                                Functions
              Government




                                                                                        Special
                                    Board of                  Redevelopment
                                                                                   Sanitation District
                                   Equalization               Agency Board
                                                                                         Board



  In accordance with state statutes, the Salt Lake County Council considers and adopts
  ordinances, rules, regulations, resolutions and policies; adopts a budget, including making
  appropriations and setting tax rates and fees necessary to fund County services; and
  conducts hearings of public concern including quasi- judicial hearings on matters of planning,
  zoning, license revocation, and other similar matters. The County Council also serves as the
  Board of Equalization, Redevelopment Agency Board and the Special Sanitation District
  Board.

  Statutory Authority
  Title 17 of the Utah State Code as annotated in 2000, and Titles 1, 2 and 3 of Salt Lake
  County Ordinances

  Funds and Organizations

  The Council budget resides within the General Fund #110. The operating budget consists of
  one governmental type expenditure budget, Organization #1010

     Fund         Fund Name                       Organization       Description

      110         General Fund                         1010          Council




                                                  83
                                                                                        Council


Goals and Goal Oriented Outcomes
    Goals
    1. Maintain sound fiscal policies so as to ensure appropriate and cost-effective stewardship
       of taxpayer monies and assets.
            a. Retain the County’s AAA bond rating.
            b. Evaluate how County services are financed, including the identification of
               subsidies.
    2. Verify administrative conformance with Council legislative intent.
    3. Improve understanding of issues that require direction or approval from the Council, and
       improve transparency of the decision-making process.
    4. Improve the linkage between budgeting needs and appropriation levels.

    Performance Measures

                                       Goal         2005         2006         2006         2007
            Measure                    Ref        Actual       Target         YTD        Target
Bond rating                             1        Triple AAA   Triple AAA   Triple AAA   Triple AAA
% of large purchases that were
properly analyzed (cost benefit
analysis)                               1              N/A          N/A          N/A        100%
Reduce County-wide under-
expend                                  4              N/A          N/A          N/A       (.25%)


    Industry Standards and Benchmarks
    As one of only twenty-two counties nationwide to receive a AAA bond rating from all three
    major bonding agencies, Salt Lake County can clearly claim fiscal responsibility in planning
    for future population growth without sacrificing quality-of-life objectives. Future challenges
    include balancing the needs for open space and recreation activities with affordable housing
    objectives and cost-effective public transportation; funding infrastructure costs for sewage
    treatment, solid waste disposal and capital improvement projects along with initiatives to
    improve air and water quality; and coordinating growth in County-sponsored cultural activities
    with expanded costs and improved communication for public safety services.


Major Initiatives, Trends, and Challenges

    Review of Prior Initiatives and Applicable Legislative Intent
    •   Placed ceiling on available jail beds.

    •   Initiated IT review process.

    •   Developed subcommittee portfolios and utilized the process for more in-depth analysis
        and fiscal oversight.


    2007 Initiatives

    •   Continue working to achieve balance between jail capacity needs and alternatives-to-
        incarceration programs.




                                                  84
                                                                                      Council

  •    Analyze IT operating budget and identify charge-back options.

  Challenges, Issues, Trends
  Council needs to balance advantages of new program initiatives against desire to limit
  County tax burden.



 2007 Budget Request
2007 ADOPTED BUDGET

Council – Organization 1010
  Financial Summary

                                         2006           2007           Amount
                    2005 Actual        Adopted        Adopted          Change       % Change
  Personnel          $1,406,829        $1,682,918     $1,950,666        $267,748       15.91%
  Operations            155,238           255,475        259,946           4,471        1.75%
  Capital                     0            15,000         15,000               0        0.00%
  Other                       0            10,000         10,000               0        0.00%
 Total Expenditures  $1,562,067        $1,963,393     $2,235,612        $272,219       13.86%

 Operating Revenue               $0            $0             $0              $0       #DIV/0!
  County Funding          1,562,067     1,963,393      2,235,612         272,219       13.86%
 Total Funding           $1,562,067    $1,963,393     $2,235,612        $272,219       13.86%

 FTE                            0.00         23.50          24.50            1.00       4.26%

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  The Council approved funding for two half-time positions to represent the municipal interests
  of unincorporated Salt Lake County communities and townships.




                                             85
                                                                                    Tax Administration


Division: Tax Administration
Division Description
   Statement of Purpose
   Salt Lake County’s Office of Tax Administration aims to provide fair and equitable treatment under
   the law to all property owners who have an obligation to pay property taxes. Tax Administration is
   committed to an exceptional level of service.

   Principal Services


                                                Council



                                                 Tax
                                             Administration
                                              (Staff to Council)


   Tax Administration does not break the budget into various programs. Our principal service is staff to
   the legislative body (Council) in the administration of Salt Lake County’s Tax System. Major areas of
   service:

   Board of Equalization – Organization 1011

   The Tax Administration Office is designated staff to the County Council on tax matters, who acts as
   the Board of Equalization. This office administers the Board of Equalization process, (for the protest
   of assessed property valuations), directs the hearing process, recommends and implements policies
   and procedures, coordinates operations, and monitors the appeal process for the Board of
   Equalization. The Tax Administration Office carries out general operations and administrative
   matters for the Board as described in the Salt Lake County Board of Equalization Administrative
   Rules, except as delegated by statute to other elected offices, or reserved for the Board.

   Property Tax Committee – Organization 1011

   The Property Tax Committee, chaired by the Property Tax Administrator, administers matters
   covering general tax policies relegated to the County, such as tax deferrals, settlements, abatements,
   adjustments and other property tax issues related to the public interest, and appeals from other
   offices. The committee does not consider matters charged to other agencies including the Board of
   Equalization and other elected offices.

   Tax Relief – Organization 1011

   The Tax Administration Office provides for review of tax relief applications after denial by the
   Treasurer’s Office, review of late tax relief applications, and review of hardship and deferral eligibility
   through the Property Tax Committee.




                                                      86
                                                                                    Tax Administration

   Tax Legislation– Organization 1011

   The Tax Administration Office reviews and advises the County Council on county impact of property
   tax legislation.

   Administration & Budget – Organization 1011

   The Tax Administration Office provides oversight and review of the State Tax Administration Fund
   and analyzes individual tax office requests for impact within the fund.

   Statutory Authority
   The Statutory authority is granted to the legislative body, acting both as the County Council and as
   the Board of Equalization, to equalize values, adjust tax, penalties and interest, grant tax relief and
   exemptions, and settle tax related matters. The authority comes from the Utah State Constitution
   and is specifically referenced in Utah State Tax Code Section 59-2. The Tax Administration Office
   serves as staff to the legislative body in tax administration matters.

   Funds and Organizations
   The Tax Administration budget resides within the State Tax Administration Fund #340. The Council
   Tax Administration is in Organization #1011.

         Fund       Fund Name                        Organization     Description

          340       Tax Administration                   1011         Tax Administration



Goals and Goal Oriented Outcome
   Goals
   1. Provide taxpayers and other stakeholders access to reliable information and understandable
      explanations to assist them in meeting their property tax obligations.

   2. Make every attempt to acknowledge phone calls and e-mail correspondence by the next business
      day.

   3. Treat walk-in customers and those scheduled for hearings or other appointments in a polite and
      professional manner.

   4. Resolve all written correspondence through the appropriate avenue in a timely manner, whether
      that is through the Board of Equalization, the Property Tax Committee, County Council, or the
      State Tax Commission.

   5. Provide the County Council with consistent recommendations to resolve tax administration issues
      within Salt Lake County.

   6. Provide input into the legislative process in order to maintain equitable distribution of the tax
      burden.




                                                    87
                                                                                                 Tax Administration

  Performance Measures
   Council Tax Administration does not currently have specific outcomes, performance measures, or operation statistics.

                                              Goal           2005             2006             2006             2007
               Measure                        Ref           Actual           Target            YTD             Target


   Industry Standards and Benchmarks
   Salt Lake County leads the state in its property tax administration. A survey of the 29 counties,
   performed by the State Tax Commission, identified Salt Lake County as having many of the best
   practices and recommended other counties follow our lead.

   The number of valuation appeals received in any given year seems to be influenced by a number of
   factors, most falling outside the control of Salt Lake County.


Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
   Council Tax Administration continues to analyze our operation and look for new and innovative ways
   to better meet taxpayers’ needs. In the past few years we have developed an informative web site
   and an information brochure regarding appeal rights. A recent initiative to provide maps, and photos
   when available, of comparable properties for residential property owners with valuation appeals has
   been well received.

   2007 Initiatives
   1. Complete the Personal Property Appeal Tracking System.

   2. Minimize the time it takes to resolve issues.

   3. Establish a 120-day process for resolution of tax administration issues.

   4. Implement any legislative changes with the least cost to the taxpayers.

   5. Complete on-line access to the hearing officers’ recommendations through our web site.

   Challenges, Issues, Trends
   1. Tax reform is continually being discussed on the local, state, and federal level. This presents
      challenges. The property tax system is constantly changing due to legislative changes.

   2. Legislation can significantly alter the local property tax system both in terms of total revenues to
      the County and local taxing entities as well as the overall distribution of the tax burden to various
      taxpayers. Additionally, the expansion of exemptions from taxation also shifts the burden.

   3. The number of individuals unable to meet their tax obligation is ever increasing.

   4. The trend is moving toward far more emphasis on the need to treat information obtained from
      taxpayers as confidential. This creates a tremendous challenge to balance the need for public
      access to information with the need for privacy.




                                                            88
                                                                          Tax Administration


   5. Funds available to administer the tax system are continually shrinking as other demands for
      county revenues increase. The tax computer system needs updating. Funding a new tax system
      has been and will continue to be a major issue.




2007 Budget Request
2007 ADOPTED BUDGET
Tax Administration – Organization 1011
   Financial Summary
                                           2006          2007         Amount
                           2005 Actua l   Adopte d     Adopte d       Cha nge       % Cha nge
   Personnel                  $586,711     $645,119     $674,212        $29,093         4.51%
   Operations                   50,034       60,548        61,048           500         0.83%
   Capital                           0             0            0             0        #DIV/0!
   Other                        74,634       96,861        96,861             0         0.00%
  Tota l Ex pe nditure s      $711,378     $802,528     $832,121        $29,593         3.69%

  Ope ra ting Re ve nue             $0           $0           $0             $0        #DIV/0!
   County Funding              711,378      802,528      832,121         29,593         3.69%
  Tota l Funding              $711,378     $802,528     $832,121        $29,593         3.69%

  FTE                              0.00         5.00          5.00           0.00       0.00%

   Explanation of Significant Changes from the Adopted 2006 Budget to the
   Adopted 2007 Budget
   No significant changes.




                                                89
                                                                      Mayor’s Administration


Elected Office: Mayor’s Administration
Office Description

  Statement of Purpose
  Lead and support all departments and divisions in the Mayor’s Portfolio.

  Provide honest, open, efficient and ethical government that is fiscally responsible, accessible
  and responsive to Salt Lake County’s needs. We achieve this by responding to citizens’
  concerns, caring for our environment, promoting economic development, and enhancing
  human services while ensuring safe communities.

  Principal Services
                                           Mayor's
                                         Administration


                                          Executive branch
                                            of SL County
                                            Government


  To provide leadership for the following:

        •   Striving to be a professional government, not a political government.
        •   Striving to be open and transparent to the citizens we serve.
        •   Operating within existing resources and resisting tax increases unless there is no
            other viable option.
        •   Maintaining the confidence of citizens in county government.
        •   Creating a professional organization that will carry on in the future.


  Statutory Authority
        Utah Code Annotated 17-53-301. General powers, duties, and functions of county
        executive.
                1. The elected Mayor is the chief executive officer of the county.

  Funds and Organizations
  The Mayor’s Administration is budgeted in the general fund.

  Fund         Fund Name          Organization          Description

  110           General Fund          1020              Mayor’s Administration




                                                90
                                                                  Mayor’s Administration

Goals and Goal Oriented Outcomes
        1. Economic Development: Salt Lake County will improve and coordinate the
           economic environment for businesses.
        2. Natural Environment: Salt Lake County will protect and preserve its land, water and
           air so the county will remain a desirable community for current and future
           generations.
        3. Good Government: Salt Lake County government strives to be a model for all
           public organizations in everything we do. We will continue to enact professional
           fiscal controls and administrative procedures to ensure open, honest, ethical
           government.
        4. Quality of Life: Salt Lake County will improve the health, social quality, and
           economic stability of its citizens, including countywide planning efforts for
           coordinating land usage, growth and development.
        5. Public Safety: Salt Lake County will strive to ensure that citizens are safe in their
           homes, neighborhoods and businesses. We will further invest in alternatives to
           incarceration and treatment to deter recidivism and improve public safety within the
           community.

  Performance Measures

  Mayor’s Administration is responsible for the management of all organizations in Public
  Works, Human Services, Community Services, and Administrative Services. It therefore
  owns and is responsible for the implementation and success of performance measures for
  each of these organizations.

  Industry Standards and Benchmarks
  N/A


Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  N/A

  2007 Initiatives
  Continue implementation of performance measurement in the Mayor’s portfolio.
  Explore options to incentivize increased productivity.
  Increase awareness and availability of services to ethnic communities.

  Challenges, Issues, Trends
  Limited resources and increasing demands
  Enhanced accountability of all county employees




                                              91
                                                               Mayor’s Administration

2007 Budget Request
2007ADOPTED BUDGET
Mayor’s Administration – Organization 1020
  Financial Summary

                                       2006         2007         Amount
                      2005 Actual    Adopted      Adopted        Change       % Change
  Personnel            $1,231,191    $1,275,846   $1,327,068       $51,222        4.01%
  Operations              211,565       192,927      192,927             0        0.00%
  Capital                   8,916         7,500        7,500             0        0.00%
  Other                         0             0            0             0       #DIV/0!
 Total Expenditures    $1,451,673    $1,476,273   $1,527,495       $51,222        3.47%

 Operating Revenue            $155         $500         $500            $0        0.00%
  County Funding         1,451,518    1,475,773    1,526,995        51,222        3.47%
 Total Funding          $1,451,673   $1,476,273   $1,527,495       $51,222        3.47%

 FTE                          0.00        15.00        15.00           0.00       0.00%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  No significant changes.




                                          92
                                                                         Mayor’s Operations


Elected Office: Mayor’s Operations
Office Description
  Statement of Purpose

  To provide leadership that promotes a government that acts in the best interest of Salt Lake
  County citizens and that improves the quality of life for those citizens. To deliver an open,
  efficient, ethical, and fiscally accountable government. To be dedicated strategic partners to
  all County organizations.

  Principal Services


                                  Chief Administrative Officer



                                       Mayor's Operations




          Department               Fiscal               Records
                                                                              Real Estate
         Administration         Administration         Management



  Principal services are as follows:

      Department Administration – Organization 1021

               Department Administration provides leadership and direction to organizations
               within the Mayor’s portfolio, including developing and facilitating strategic
               planning. Department Administration represents and promotes Salt Lake County
               Government’s interests to the public, media, and other governmental
               jurisdictions. It includes the following departments: Community Services, Human
               Services, Public Works, and Administrative Services.

      Fiscal Administration – Organization 1021

               Fiscal Administration provides fiscal integrity, protects county assets, and
               promotes understanding of all fiscal matters. We provide fiscal oversight and
               direction to all organizations within the mayor’s portfolio, and evaluate all aspects
               of the county budget and counsel organizations on budgetary matters.

      Records Management – Organization 1021

               Provide county agencies with quality records management services.

      Real Estate – Organization 1021

               Provide county agencies with quality real estate services.




                                                 93
                                                                          Mayor’s Operations




    Statutory Authority

    Salt Lake County ordinance chapter 2 authorizes the departments of Administrative Services
    (2.08), Community Services (2.15), Human Services (2.20), and Public Works (2.24).

    Records management is statutorily mandated in Utah code 63-2-701 and county ordinance
    2.82.

    Funds and Organization
    Mayor’s Operations is budgeted in the County’s General Fund.

       Fund        Fund Name                     Organization    Description

        110        General Fund                      1021        Mayor Operations

    The Printing Section of the Administrative Services Department has been assigned its own
    budget in 2007. Its budget is listed independently as Fund 650, Organization 3200.




Goals and Goal Oriented Outcomes
    Goals

              1. Provide a high quality, open, efficient, ethical and fiscally accountable
                 government.
              2. Provide strategic direction to, and partner with, Salt Lake County agencies to
                 provide quality services to County citizens.
              3. Provide responsible fiscal leadership and effectively manage Salt Lake County
                 resources.
              4. Ensure both internal and external customers receive high quality service that
                 meets their needs.

    Performance Measures

                                     Goal        2005         2006          2006         2007
             Measure                 Ref        Actual       Target         YTD         Target
Number of reported incidences
(material violations of financial
policies and procedures).             1,3             10              5             4             0
Percent of divisions that are
aligned with the Mayor’s
strategic direction.                   2             N/A           N/A          N/A         100%
Percent of divisions that
accomplish at least 90% of their
targets/goals.                         1             N/A           N/A          N/A          90%
Percent of internal and external
customers that report
satisfaction with services.           1,4            N/A           N/A          N/A          95%




                                                94
                                                                     Mayor’s Operations




Industry Standards and Benchmarks
     Standards and benchmarks to be identified and established.



Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent

     •   All divisions refined goals, measures and targets to guide operations.
     •   Collaborated with the Auditor’s Office and Council staff to review and improve the
         annual budget process, including revising budget documents, the budget schedule,
         and accountability in the budget process.
     •   Fiscal staff developed action plans to implement all 2003 and 2004 audit
         recommendations.

  2007 Initiatives

     •   Increase collaborative efforts across departments and divisions to more effectively
         serve.
     •   Develop and implement a comprehensive environmental program.
     •   Review performance data collection, analysis, and reporting methods.
     •   Review and implement 2005 audit recommendations.

  Challenges, Issues, Trends

     •   Limited resources and increasing demands
     •   Measurement accountability
     •   Annexations / incorporations




                                            95
                                                                        Mayor’s Operations

2007 Adopted Budget
Mayor Operations – Organization 1021
      Financial Summary

                                           2006           2007          Amount
                       2005 Actua l      Adopte d       Adopte d        Cha nge     % Cha nge
 Personnel              $2,220,563       $3,392,803     $3,329,372        ($63,431)     -1.87%
 Operations                292,356          954,285        570,300        (383,985)    -40.24%
 Capital                    12,900                0              0               0      #DIV/0!
 Other                           0                0              0               0      #DIV/0!
Tota l Ex pe nditure s  $2,525,819       $4,347,088     $3,899,672       ($447,416)    -10.29%

Ope ra ting Re ve nue          $657        $641,743         $1,100       ($640,643)      -99.83%
 County Funding           2,525,162       3,705,345      3,898,572         193,227         5.21%
Tota l Funding           $2,525,819      $4,347,088     $3,899,672       ($447,416)      -10.29%

FTE                              0.00          38.75          34.75           -4.00      -10.32%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

       •   Added one new FTE position for an Associate Department Director for the
           Administrative Services Department. The Administrative Services Department is
           responsible for moving forward such initiatives as IT Governance and IT Project
           Review, overhead cost allocation analysis, direct billing, the new Fleet Management
           Board, modifying the vehicle replacement program and analyzing the Fleet vehicle
           replacement fund, creating a County-wide facilities master plan, increasing diversity
           recruitment and implementing an employee identification numbering system, in addition
           to the daily responsibilities of overseeing the administration of the department, its
           budget, and its employees. The addition of an Associate Director allows for increased
           on-going monitoring of these current initiatives while also providing support to the
           department director in furthering the department goals of customer service,
           accountability and increasing organizational capacity.

       •   The position of Management Analyst for the ZAP program has been transferred to the
           ZAP fund administration budget. This move was made to more accurately account for
           administrative expenses of the ZAP program.

       •   With the establishment of a separate budget (650-300-3200) for the Printing section of
           Administrative Services Department, four positions have been transferred from Mayor’s
           Operations. Two Senior Printers, one Printing Operations Manager and one Office
           Coordinator were transferred to the new budget. Revenue also decreased due to
           transferring Printing to its own organization.

       •   The new Environmental Program initiative has been budgeted in Mayor’s Operations by
           reallocating existing operations budgets. The entire cost of the new program was
           absorbed within the Mayor’s Operations budget.




                                               96
                                                                                             Clerk
Elected Office: Clerk
Office Description
  Statement of Purpose
  The Clerk’s office purpose is to conduct fair, open and honest elections, to issue marriage
  licenses, receive and transmit passport applications, and to prepare and retain all minutes,
  agendas and correspondence for the Salt Lake County Council, zoning, redevelopment
  agency, special district, and municipal bonding authority meetings.

  Our mission is to work together to provide courteous, professional, efficient, and effective
  customer-oriented service to the general public who utilize the various services the Clerk’s
  office provides. We work together to conduct fair, open, and honest elections. We maintain
  integrity in elections, thereby protecting and instilling public confidence in the democratic
  process. We are dedicated to providing professional service and accurate information. We
  provide the people of Salt Lake County the opportunity to exercise their right to vote, and
  through education and outreach, we encourage participation in the electoral process.

  Principal Services

                                                Clerk




                              Clerk Division
                                (Marriage,              Clerk Elections
                                Passports,                 Division
                              Council Clerk,
                              Administration)


  Principal Services are as follows:

  Clerk Division (Marriage and Passports, Council Clerks, & Admin) – Organization 1050

      Review marriage and passport applications for compliance with current laws, issues
      marriage licenses and performs marriage ceremonies in the office of the clerk. Prepares
      and retains all minutes, agendas, and correspondence for the County Council, zoning,
      redevelopment agency, special district and municipal bonding authority meetings.
      Maintains records, receives and retains files of notices of legal action and other official
      documents for the County.

  Clerk Elections Division – Organization 1051

      Administer countywide elections in general election years (even numbered years) and
      contracts with cities to administer city elections in municipal election years (odd
      numbered years). Also provide election services for special elections, special districts,
      bond elections, and other questions put to voters in Salt Lake County. Responsible for
      maintaining voter registration records, managing voting precincts and identifying polling
      locations for registered voters throughout Salt Lake County.

Statutory Authority

  The County Clerk’s statutory authority is defined in Title 17, Title 30, and Title 20A of the Utah
  Code.



                                                 97
                                                                                         Clerk
   Funds and Organizations
   The Clerk’s Office is operated out of fund 110 and has two operating organizations: Clerk
   organization 1050 and Election Clerk organization 1051.

      Fund      Fund Name                     Organization     Description

        110     General Fund                        1050       Clerk
        110     General Fund                        1051       Election Clerk



Goals and Goal Oriented Outcomes
Goals
   1. Continue providing professional and efficient public service.
   2. Utilize new technology and methods to increase efficiency, productivity and professional
      service.
   3. Cross-train employees to more efficiently share workload and operate better as a
      cohesive team.
   4. Continue to efficiently operate the new voting system in compliance with the Help
      America Vote Act, Federal Law, Utah State Law, and the Utah State Plan.
   5. Prepare Elections staff and poll workers on new voting equipment to effectively
      administer the 2007 and 2008 Elections.
   6. Educate voters on the operation of new voting equipment, security and accuracy of the
      new system, and new election laws for 2007-2008.
   7. Conduct voter outreach programs to encourage eligible residents of Salt Lake County to
      register to vote and to participate in the election process.

Performance Measures

                                   Goal        2005          2006         2006          2007
            Measure                Ref        Actual        Target        YTD          Target
Number of marriage licenses         1           10,051          N/A         7,691          N/A
Number of In-office marriage
ceremonies                          1              1,469         N/A         1,108             N/A
Number of transmitted passport
applications                        1              4,303         N/A        3,671              N/A
Number of passport photos sold      1              3.144         N/A        2,737              N/A
Number of registered voters         7                N/A         N/A      591,353              N/A
Number of updated voter
registrations                       7          365,000                    224,546
New registered voters               7           67,000                     22,969
Number of absentee voters           2           27,000


Industry Standards and Benchmarks
   All counties in Utah and most counties in the United States have had to make some kind of
   change in voting systems to accommodate the HAVA. The Salt Lake County Elections
   Division will be developing and using best practices as we discover them through
   consultation, research, and our own experience.




                                              98
                                                                                          Clerk
Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  The Clerk’s office successfully accomplished our prior year’s initiatives, which included the
  following:
           Secure and build-out warehouse for new voting equipment and supplies.
          Increase poll worker stipends and recruit more poll workers with technical skills.
          Secure ADA and HAVA compliant polling locations.
          Pass early voting legislation to mitigate the need to purchase more equipment as well
          as provide convenience to voters and alleviate polling place crowding.
          Accommodate growing demands resulting from no-excuse absentee voting
          legislation and growing voting population.
          Provide more convenient customer service by implementing credit and bankcard
          acceptance system.


  2007 Initiatives
  See “Goals.”

  Challenges, Issues, Trends
  The Clerk’s office’s main challenge will be to successfully implement a new voter registration
  database system in time for the Municipal elections. The possibility of a special
  congressional election in February 2007 to elect a fourth representative for the State of Utah
  will complicate the implementation of the new registration database. Coordinating our
  registration database with the state of Utah’s database is an ongoing challenge as well, that
  has required substantial staff time from our elections office and the county’s I.S. division.

  Salt Lake County always faces the challenge of keeping our equipment supply up with a
  growing voter population. Under the current state plan, no additional funding is available
  from other federal or state sources to cover warehouse needs, staffing needs,
  increased operational expenses, equipment accessories, or future equipment costs
  and recapitalization costs. These costs will be incurred at the county level.




                                              99
                                                                                          Clerk
2007 Budget BUDGET
2007ADOPTEDRequest
  Clerk – Organization 1050
       Financial Summary:

                                          2006          2007          Amount
                    2005 Actual         Adopted       Adopted         Change     % Change
  Personnel            $748,143           $857,614      $883,297        $25,683       2.99%
  Operations            151,567            162,259       162,259              0       0.00%
  Capital                     0              5,000             0         (5,000)   -100.00%
  Other                 101,628            169,448       169,448              0       0.00%
 Total Expenditures  $1,001,337         $1,194,321    $1,215,004        $20,683       1.73%

 Operating Revenue         $430,784       $435,000      $445,000         $10,000        2.30%
  County Funding            570,553        759,321       770,004          10,683        1.41%
 Total Funding           $1,001,337     $1,194,321    $1,215,004         $20,683        1.73%

 FTE                             0.00         13.00         13.00            0.00       0.00%


       Explanation of Significant Changes from the Adopted 2006 Budget to
       the Adopted 2007 Budget
       No significant changes.

Election Clerk – Organization 1051
       Financial Summary:

                                          2006          2007          Amount
                       2005 Actual      Adopted       Adopted         Change      % Change
  Personnel               $902,945      $1,451,636    $1,265,739       ($185,897)    -12.81%
  Operations               466,209       3,164,819       874,636      (2,290,183)    -72.36%
  Capital                   67,352          28,700        53,700          25,000      87.11%
  Other                    637,155         672,749       672,749               0       0.00%
 Total Expenditures     $2,073,662      $5,317,904    $2,866,824     ($2,451,080)    -46.09%

 Operating Revenue         $402,076       $105,573       $10,500        ($95,073)      -90.05%
  County Funding          1,671,586      5,212,331     2,856,324      (2,356,007)     -45.20%
 Total Funding           $2,073,662     $5,317,904    $2,866,824     ($2,451,080)     -46.09%

 FTE                             0.00         19.75         19.75            0.00       0.00%


       Explanation of Significant Changes from the Adopted 2006 Budget to
       the Adopted 2007 Budget
       The Elections Division fluctuates between even and odd numbered years based on the
       types of elections our office conducts. Usually, presidential election years are more
       expensive than non-presidential election years, and regular election years are generally
       more expensive than odd-numbered years when our office usually contracts to conduct
       municipal elections. 2007 is an off year for elections. The city municipal elections are
       held in 2007 and we are not budgeting for those elections until we have contracts in place


                                              100
                                                                                      Clerk
with the cities that wish to contract with us for service. We will request adjustment to our
budget to accommodate these elections once we have contracts in place. The additions
to our budget for the contract services will have offsetting revenue from the contracts.

The mayor and council need to be alerted that if a fourth congressional district is
approved in Utah, we may need to perform a special election in February of 2007 and will
need to request an adjustment to our budget to cover the expenses of the special
election.

Decreased operations by $357,500 due to the denial of 130 additional electronic voting
machines at the Mayor’s proposed stage.




                                        101
                                                                                           Auditor


Elected Office: Auditor
Office Description
  Statement of Purpose
  As the independently elected, statutory Budget and Chief Financial Officer of Salt Lake
  County, the Auditor assures the financial integrity of the County by accurately maintaining its
  financial records and reporting its financial position, providing accurate tentative budget
  information and other budget related analysis, calculating certified property tax rates for all
  entities, and promoting a strong internal control environment; further, the Auditor’s mission is
  to provide a high level of service to the citizens, their representatives, the financial markets,
  and County divisions, organizations, and programs while maintaining conservative levels of
  staffing and careful utilization of County resources by realizing efficiencies available in
  advances in technology, work processes, and economies of scale.

  Principal Services

                                             Auditor




    Accounting and                                     Management and
                            Internal Audit                                 Auditor - Tax
      Operations                                           Budget



  Accounting and Operations - Organization 1100

      Manages the County’s financial system, including the County general ledger; coordinates
      the independent audit and prepares the Comprehensive Annual Financial Report
      (CAFR); manages the payroll system, including payroll auditing, preparation and
      distribution; manages the capital asset system; handles accounts receivable and cash
      receipting, handles accounts payable, including auditing financial claims and disbursing
      payments; prepares and files intergovernmental reports; monitors and reconciles financial
      accounts; coordinates oversight of cash balances with the Treasurer; and projects cash
      balances for Tax & Revenue Anticipation Note (TRANS) borrowing.

  Internal Audit - Organization 1100

      Conducts performance audits of organizations throughout the County, assesses
      organizational or program efficiency and effectiveness, examines organizations’
      compliance with applicable criteria, such as state laws or county ordinances and policies.
      Prepares reports to highlight key findings and recommendations to improve
      organizations’ internal controls. Performs special analysis, investigations and studies to
      provide a prospective, forward-looking focus that, if necessary, cut across organizational
      or program lines, conducts surveys of peer county best practices to establish
      benchmarks and provides forensic/investigative review of accounting transactions and
      processes.

  Management and Budget - Organization 1100

      Manages the County’s budgetary system including budget administration and control
      (includes “budget vs. actual” review and analysis) in Advantage Financial System and
      budget development in the Budget Reporting and Analysis Support System (BRASS).



                                                 102
                                                                                        Auditor

    Prepares the County’s Tentative Budget and multi-year revenue and expenditure
    projections. Evaluates potential debt issuances as a member of the County’s Debt
    Review Committee, reviews contracts and grants, and coordinates Single Audit and State
    Compliance. Performs financial analysis and support to County elected officials and
    managers. Manages the fiscal operations of the Employee Service Reserve fund and
    works with the Mayor’s Office and Council to identify emerging information needs of
    policy makers. Adjusts the budget preparation process to further enhance the relevance
    of information provided.

Auditor Tax – Organization 1101

    Prepares and mails Notice of Valuation and Tax Change, acts as Clerk of the Board of
    Equalization, processes appeals and decisions with the state tax commission, maintains
    files and indexes of property addresses, maintains and produces geographical data and
    maps, calculates certified rates for all entities in the County, provides property valuation
    and bonding capacity reports to other governmental agencies, assists in revenue sharing
    with entities in matters of incorporation/annexation, monitors and distributes tax
    increment financing in RDA projects, calculates taxes charged and settles collection and
    distribution of tax with treasure and taxing entities, and works in cooperation with other
    offices and elected officials to support and maintain a unified tax system. In addition,
    notifies taxpayers, as applicable, of their property to be sold at public auction in an effort
    to allow these tax payers to redeem and retain it and conducts the sale pursuant to state
    statute.

Statutory Authority
The statutory authority and responsibilities of the Auditor are set forth in the Utah Code and
County Ordinance, including the following:

    •     Utah Code Title 17 Chapter 19 – County Auditor
    •     Utah Code Title 17 Chapter 36 – Uniform Fiscal Procedures Act for Counties
    •     Utah Code Title 17A Chapter 2 Part 12 - Neighborhood Redevelopment Agencies
    •     Utah Code Title 17C Limited Purpose Local Government Entities – Community
          Development and Renewal Agencies
    •     Utah Code Title 59 Chapter 2 - Property Taxation
    •     Various Titles for Governmental entities in taxation process.
    •     Salt Lake County Code of Ordinances Title 2, Chapter 2.95 – County Budget Process

Funds and Organizations
The Auditor’s Office has separate budgets in the General Fund and Tax Administration Fund.
Accounting and Operations, Internal Audit, and Management and Budget are primarily in the
General Fund. Auditor Tax is in the Tax Administration Fund, which is a special revenue fund
established to administer the various statutory duties of collecting property tax. The Auditor,
in coordination with Personnel, has fiscal management responsibility pertaining to the
Employee Service Reserve (ESR) fund. Management of the ESR function is shared with the
Personnel Division and has been addressed separately in the ESR Narrative Report.

   Fund        Fund Name                      Organization     Description

    110        General Fund                        1100        Auditor
    340        Tax Administration                  1101        Auditor - Tax




                                             103
                                                                                          Auditor

Goals and Goal Oriented Outcomes
    Goals
        1. To provide Salt Lake County citizens, policy makers, and other stakeholders with
           relevant, accurate, and timely fiscal information and expert financial analysis.
        2. To promote informed decision-making by policy makers and County managers.
        3. To promote a strong internal control environment throughout the County.
        4. To promote efficient and effective operations throughout the County.
        5. To comply with the Uniform Fiscal Procedures Act for Counties and other applicable
           statutes and ordinances relative to the accounting, budget, and property tax policies
           and practices of the county, state, federal government, and Governmental
           Accounting Standards Board.
        6. To assist all governments in Salt Lake County in establishing their tax rates and
           receipt and settlement of all monies due each from the tax system.
        7. To provide a high level of service to customer organizations and taxpayers.
        8. To promote increased transparency in county government operations and in the
           property tax system.

    Performance Measures
                                                         2005      2006       2006          2007
                 Measure                     Goal Ref   Actual    Target      YTD          Target
Percentage of process improvement
recommendations implemented                     1        75%       80%       Unkwn          80%
General Obligation Bond Rating                 2,4       AAA       AAA        AAA           AAA
Number of Countywide audit reportable
conditions                                      3          1         0         N/A           0
Earn the Government Finance Officers
Association (GFOA) Distinguished
Budget Presentation Award                     1,2,4,8     N/A       Yes        Yes          Yes
Earn the Government Finance Officers
Association (GFOA) Certificate of
Achievement for Excellence in Financial
Reporting                                     1,2,4,8     Yes       Yes        TBD          Yes
Number of internal control and
compliance audits completed (Typically
175 – 250 hours)                              1,2,3       15        22          5           28
Number of performance audits & special
projects completed (Typically 1,500 hours)    1,2,4        7         3          3            4
Certified Rates prepared by the SLCo
Auditor’s Office are approved by the Utah
State Tax Commission.                           6         Yes       Yes        Yes          Yes
Number of Journal Vouchers processed            5         3,771     4,250       3,267        4,500
Number of AFIN report packets provided
to County fiscal managers and
administrators                                 1,2          376       370           370          370
D&B Paydex Score (measure of
timeliness in paying vendors; 70 is 15
days beyond terms & 80 is prompt)               5       Avg 72    Avg 70       Avg 71      Avg 70
Number of general warrants issued               5       34,943    35,000       28,391      35,000
Number of payroll warrants issued               5       64,816    62,441       46,391      62,441
Number of W2s issued annually                   5        8,918     8,900        8,700       8,900
Number of Cash Receipts Processed               5        5,965     4,703        3,672       3,700




                                               104
                                                                                         Auditor

                                                         2005       2006       2006        2007
                Measure                    Goal Ref     Actual     Target      YTD        Target
Number of activity codes used in AFIN
for cost accounting                            5          7,406     7,500        7,455       7,500
Number of wage assignments processed
by payroll                                     5          3,473     3,425        2,600       3,425
Number of payment voucher line
transactions                                   5        59,298     60,000       47,584     60,000

   Industry Standards and Benchmarks
       The County complied with the GFOA standards for budget and financial reporting.

       The County’s general obligation bonds have been rated AAA by all three major bond
       rating agencies since 1998.


Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
       •   As part of our enhanced budget reporting initiative and in cooperation with the Mayor
           and Council fiscal staff, published the first Salt Lake County 2006 Budget Plan.
           Received the Distinguished Budget Presentation Award from the Government
           Finance Officers Association (GFOA).
       •   Retained AAA bond rating from three major rating agencies
       •   Obtained the Certificate of Achievement for Excellence in Financial Reporting from
           the GFOA.

   2007 Initiatives

       •   In conjunction with the Mayor, assist with managing the Financial Systems Project,
           which is addressing the future of County financial systems.
       •   Initiate update and reformation of the County’s property tax system to make it more
           efficient and accessible to the public.
       •   Design health benefit programs that incentivize healthy lifestyles, competition, and
           reductions in medical costs, on a comparative basis, over time.
       •   Further refine budget document to ensure that it is informative for citizens and other
           stakeholders and that it continues to meet the standards set forth by the GFOA.
       •   Continue with implementation of the Fiscal Manager Assessment program begun in
           2005.
       •   Develop an information technology/systems audit function to evaluate the adequacy
           of information system controls and security.
       •   Pursue RDA reform that creates transparency and disclosure in the tax system.
       •   Promote sales tax reform to promote economic development
       •   Enhance Efficiency and Effectiveness measures for Auditor’s Office.
       •   Obtain GFOA award for Excellence in Financial Reporting.
       •   Obtain GFOA award for Distinguished Budget Presentation.
       •   Expand use of Audit Command Language (ACL) to conduct mass audits on entire
           data sets.




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                                                                                           Auditor

      Challenges, Issues, Trends

          •   Legislative changes that affect the stability of County revenues in the short and long
              term are a constant challenge for the Auditor’s office.
         •    The expansion of redevelopment in cities is shifting what would otherwise be “New
              Growth” in the County’s certified rate to redevelopment agencies.
         •    The software and hardware systems that generate data for the property tax system
              are out of date and pose a threat to its long-term operability.
         •    The core general ledger software (and related subsystems) under the responsibility
              of the Auditor are out-of-date, which jeopardizes the long-term integrity of financial
              information used for management purposes and financial reporting.
         •    Changes in technology are enabling the performance of mass audits that sample
              entire data sets.
         •    Health care costs continue to skyrocket year over year. Budgeting for increases
              County wide within current revenues becomes more and more of a challenge.
         •    Energy costs have introduced inflationary pressures in County operating budgets.



2007 Adopted Budget
Auditor – Organization 1100
      Financial Summary
                                             2006           2007           Amount
                       2005 Actua l        Adopte d       Adopte d         Cha nge    % Cha nge
 Personnel              $3,386,874         $3,596,540     $3,816,543        $220,003       6.12%
 Operations                454,983            720,747        590,954        (129,793)    -18.01%
 Capital                         0             35,000              0         (35,000)   -100.00%
 Other                           0                  0              0               0      #DIV/0!
Tota l Ex pe nditure s  $3,841,857         $4,352,287     $4,407,497         $55,210       1.27%

Ope ra ting Re ve nue          $5,353              $0             $0               $0         #DIV/0!
 County Funding             3,836,503       4,352,287      4,407,497           55,210          1.27%
Tota l Funding             $3,841,857      $4,352,287     $4,407,497          $55,210          1.27%

FTE                                0.00          43.15           43.15             0.00        0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      The personnel increase above the normal adopted pay increase relates to the restoration of
      funding for an FTE previously left unfunded.




                                                 106
                                                                                       Auditor

Auditor Tax – Organization 1101
      Financial Summary
                                           2006           2007          Amount
                       2005 Actua l      Adopte d       Adopte d        Cha nge       % Cha nge
 Personnel              $1,265,180       $1,337,971     $1,384,218        $46,247         3.46%
 Operations                329,975          377,965        381,745           3,780        1.00%
 Capital                    15,677                0              0               0       #DIV/0!
 Other                     184,626          216,340        216,340               0        0.00%
Tota l Ex pe nditure s  $1,795,459       $1,932,276     $1,982,303        $50,027         2.59%

Ope ra ting Re ve nue        $46,701        $82,986       $137,986         $55,000       66.28%
 County Funding            1,748,757      1,849,290      1,844,317          (4,973)      -0.27%
Tota l Funding            $1,795,459     $1,932,276     $1,982,303         $50,027        2.59%

FTE                               0.00         14.60          14.60            0.00        0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant expenditure changes. Operating revenue increased due to higher anticipated
      interest. Tax Administration Fund interest is recognized in this organization.




                                               107
                                                                                        Recorder


Elected Office: Recorder
Office Description
  Statement of Purpose
  It is the mission of the Salt Lake County Recorder’s Office to protect the citizen’s right to hold
  and own real property by maintaining a comprehensive, accurate and searchable record of
  property ownership. The Recorder’s staff of trained land record professionals is dedicated to
  serving the citizens of Salt Lake County with the utmost integrity and efficiency.
  Gary Ott, Salt Lake County Recorder

  Principal Services

                                            Recorder




                 Recording - Tax            Recording -
                                                                 Data Services
                 Administration            General Fund



  Recording / Tax Admin – Organization 1151

  Recording of land records and maintaining an accurate, searchable record of property
  ownership.

  Recording / General Fund – Organization 1150

  Same as above

  Data Services – Organization 1150

  Recorder’s Web Site. A subscription web site containing an up-to-date record of property
  ownership within Salt Lake County.

  Statutory Authority
  Utah Code 17-21-1                Document custody responsibility
  Utah Code 17-21-2                Seal
  Utah Code 17-21-3                Original documents or copies of original documents to be kept by
                                   the county
  Utah Code 17-21-4                Certified Copies
  Utah Code 17-21-5                Receipts for recording of instruments
  Utah Code 17-21-6                General duties of recorder – Records and indexes
  Utah Code 17-21-7 & 8            Repealed
  Utah Code 17-21-9                Indexing of deeds and other instruments
  Utah Code 17-21-10               Judgments affecting real estate
  Utah Code 17-21-11               Notice given by recording
  Utah Code 17-21-12               Recording procedures – Endorsements of entry number required
                                   on documents
  Utah Code 17-21-13               Endorsement of book and page, return of instrument
  Utah Code 17-21-14               Military Records - Evidence
  Utah Code 17-21-15               Repealed



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                                                                                      Recorder

  Utah Code 17-21-16          Acknowledgements and administrations of oaths
  Utah Code 17-21-17          Prohibited acts
  Utah Code 17-21-18          Fees must be paid in advance
  Utah Code 17-21-18.5        Fees of county recorder
  Utah Code 17-21-19          Records open to inspection – Copies
  Utah Code 17-21-20          Recording required – Recorder may require tax serial number
  Utah Code 17-21-21          Ownership plats – Use of geographic information systems or
                              computer systems
  Utah Code 17-21-22          Annual revision – Reporting changes in ownership to county
                              assessors – Use of GIS or computer systems
  Utah Code 17-21-23 & 24     Repealed
  Utah Code 17-21-25          Names of persons signing to be typed or printed on instruments
                              presented for recording

  Funds and Organizations

    Fund      Fund Name                       Organization     Description

     110      General Fund                         1150        Recorder
     340      Tax Administration                   1151        Recorder - Tax


Goals and Goal Oriented Outcomes
     2006/2007 Goals
     The nature of the work of the Recorder’s Office makes it difficult to establish quantifiable
     goals. We have no control whatsoever on the number of documents that will be
     presented to us for recording on any given day. The Recorder must to record all
     documents received on the day they are received – whether there are 600 or 1600
     documents received.

     However, it is possible to establish qualitative goals. The Recorder’s Office has been
     consistently improving the quality of our service to the public by more effectively training
     and utilizing our staff and by embracing technology to a high degree. The following are
     our goals for improving the quality of our services

     Goal #1
     To transition from hand-drawn maps to maps drawn by computer programs.

     Expected outcomes:
        • Maps will be produced with a greater degree of consistency and speed.
        • Maps will be more uniform, creating a more dependable base layer for other
            entities to add to, thus enhancing GIS usability throughout the county.
        • We will be able to utilize the County’s past investment in GIS technology.
        • Maintain current staff without adding additional FTEs


     Goal #2
     Expansion and improvement of our web page.

     Expected outcomes:
        • A much more robust search tool will be available to the public online, reducing
            the need to come to the Recorder’s Office to do standard research.
        • Maintain current staff without adding additional FTEs




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                                                                                     Recorder


      Goal #3
      Continue and accelerate our program to digitize all records that are currently on microfilm
      and microfiche

      Expected outcomes:
         • Provide additional security against any potential loss of documents.
         • Make information more accessible and available in a more user-friendly format.
         • Make it much easier to search all indexes and records.
         • Maintain current staff without adding additional FTEs

  Industry Standards and Benchmarks
  This office is setting industry standards and benchmarks throughout the country on e-
  recording, fees and privacy. This is from actively working with NACRC (National Association
  of County Recorders, election officials and Clerks), IACREOT (International Association of
  Clerks, Recorders, Election Officials, and Treasurers), and PRIA (Property Records Industry
  Association).



Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  None




  2007 Initiatives
  Continue to have an accurate, searchable record, and to protect the rights of property
  ownership for the citizens of Salt Lake County.

  Challenges, Issues, Trends
  None




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                                                                                   Recorder

2007 Budget Request
2007 ADOPTED BUDGET

  Recorder - Organization 1150
  Financial Summary

                                        2006           2007         Amount
                    2005 Actual       Adopted        Adopted        Change     % Change
  Personnel          $1,378,073       $1,579,500     $1,662,340       $82,840       5.24%
  Operations            160,606          261,293        229,743       (31,550)    -12.07%
  Capital                55,156           10,000         10,000             0       0.00%
  Other                 195,031          197,109        197,109             0       0.00%
 Total Expenditures  $1,788,866       $2,047,902     $2,099,192       $51,290       2.50%

 Operating Revenue      $3,822,877    $3,658,500     $3,000,000      ($658,500)      -18.00%
  County Funding        (2,034,011)   (1,610,598)      (900,808)       709,790       -44.07%
 Total Funding          $1,788,866    $2,047,902     $2,099,192        $51,290         2.50%

 FTE                           0.00          25.00         25.00           0.00        0.00%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  No significant changes.


  Recorder – Tax Administration Organization 1151

  Financial Summary

                                        2006           2007         Amount
                    2005 Actual       Adopted        Adopted        Change      % Change
  Personnel          $1,909,798       $2,300,857     $2,389,552        $88,695       3.85%
  Operations            272,455          388,935        284,279       (104,656)    -26.91%
  Capital                49,847          105,000         58,656        (46,344)    -44.14%
  Other                 240,610          133,284        133,284              0        0.00%
 Total Expenditures  $2,472,710       $2,928,076     $2,865,771      ($62,305)       -2.13%

 Operating Revenue      $3,250,769    $3,116,500     $4,100,000        $983,500      31.56%
  County Funding          (778,060)     (188,424)    (1,234,229)     (1,045,805)    555.03%
 Total Funding          $2,472,710    $2,928,076     $2,865,771        ($62,305)      -2.13%

 FTE                           0.00          30.00         31.00           1.00        3.33%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Added an allocation for a Web Technologist 17/19/21. We were in the process of hiring this
  position when it was cut in June 2006. This position maintains and updates all of the
  Recorder’s office Web servers enabling all users, internal and external access to current
  data. This position also insures that Web pages are functional and up to date using the most



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                                                                                  Recorder

current programming languages, updates servers, tests pages, monitors performances and
moves test pages to production, works with Data Services users and County personnel to
ensure that all scripts written are user friendly and working properly, has thorough knowledge
of all GIS functions, servers, directories, and electronic map storage.




                                           112
                                                                                District Attorney


Elected Office: District Attorney
Office Description
  Statement of Purpose
  The Salt Lake District Attorneys Office provides effective and just prosecution of crime within
  the ethical guidelines of the legal profession and the justice system; provides professional
  and compassionate victim services; educates the community about crime prevention;
  conducts criminal investigations; provides civil legal counsel to and renders legal opinions
  and advice for the government of the County; and represents the County in all legal actions
  on behalf of the people of Salt Lake County.

  Principal Services


                                       District Attorney




                                                                                    Litigation, Risk
                        Civil Legal           Tax
   Prosecution                                                 Administration       Management &
                         Counsel          Administration
                                                                                         Safety




  Administration – Organization 1210

  The Administrative Program of the Salt Lake County District Attorney's Office provides quality
  administration and management of all functions of the Office through professional customer
  service to the employees of the District Attorney's Office, to Salt Lake County agencies, and
  to the citizens of Salt Lake County. Administration manages all personnel and human
  resource matters, fiscal matters including accounts payable and receivable, grant reporting
  and compliance, facility management, training, public information, and information services.

  Prosecution - Organization 1210

  The Salt Lake District Attorney's Prosecution Office prosecutes and adjudicates all felonies
  and misdemeanors filed on behalf of the State of Utah and Salt Lake County; treats victims
  and witnesses of crime in a professional and compassionate manner; and provides
  professional investigative services assisting law enforcement and prosecutors in case
  preparation to ensure that criminals are prosecuted to the fullest extent of the law.

  Civil Legal Counsel - Organization 1210

  The Civil Division executes statutory duties of the elected District Attorney in support of civil
  representation of county government, county elected officials, departments, divisions, and
  other client agencies. The Office of Civil Legal Counsel provides legal document preparation
  (contract, leases, easements, etc.), formal and informal opinions, legislative policy
  development and preparation, advocacy and representation before various groups,
  administrative and judicial bodies, support in personnel grievances and procedures, training
  and information services, litigation, appearances before judicial and administrative bodies,
  representation of County offices regarding the County tax base and other revenue sources,
  dispute resolution, preventative law program, bonding and debt financing, and representation



                                              113
                                                                                     District Attorney

of various State agencies as mandated by statute. Mandated legal services include;
defending all civil actions brought against the County; initiates lawsuits on behalf of the
County; reviews expenditures of public funds; reviews claims against the public treasury.

The Civil Division of the Office provides legal services to over 160 County departments,
agencies, committees & programs including:

Animal Control              Assessor                 Attorney                    Auditor
Clerk/Elections             Community Resources      County Council              Court Programs
Criminal Justice Services   Economic Development     Emergency Services          Engineering
Environmental Health        Fine Arts                Flood Control               Health Department
Highways                    Human Services           Landfill/Sanitation/Solid   Mayor/Support Services
                                                     Waste
Mental Health               Merit Councils           Paramedics                  Personnel
Planetarium                 Planning & Development   Public Works                Recorder
Recreation                  Sheriff/Jail             Substance Abuse             Surveyor
Tax Administration          Treasurer                 Youth Services             Zoning

The Division provides a full range of legal services similar to “house counsel” for a large
corporation or business, such as:

    •    Advising agencies on GRAMA and Open Meetings Act
    •    Advising decision-makers of legal challenges
    •    Annexations & townships
    •    Bankruptcy & tax matters
    •    Bonded indebtedness
    •    Condemnation actions
    •    Contract preparation & approval as-to-form
    •    Election issues
    •    Environmental enforcement
    •    Formal legal issues
    •    Inter-local agreements
    •    Leases/deeds/street variations
    •    Legislative advocacy, research, bill drafting
    •    Ordinance drafting
    •    Prosecution for violation of County Ordinances
    •    Real estate transactions
    •    Resolutions
    •    Review County personnel & County-wide policies & procedures
    •    Special Improvement districts
    •    Subdivision review & approval
    •    Tax collection & assessment

Litigation, Risk Management & Safety - Organization 1210 & 5100

The Litigation, Risk Management & Safety program provides civil litigation of personnel
complaints, immunity-related legal actions, forfeiture disputes, and risk management as well
as providing collection services for all county agencies on funds owed to the County.
Additionally, the Division provides Worker's Compensation and Risk Management & Safety
functions overseeing the general safety of County facilities and operations; and administers
the insurance coverage for the County to protect the interests of the County and its citizens.
Mandated legal services include; defending all civil actions brought against the County;
initiates lawsuits on behalf of the County; reviews expenditures of public funds; reviews
claims against the public treasury.

The Litigation Division is analogous to an insurance company defense firm, and is composed
of litigation attorneys, paralegal, investigator, risk manager, safety officer, claims adjusters



                                                   114
                                                                             District Attorney

  and support staff who defend Salt Lake County, elected officials, officers and employees
  under the County self insurance risk management fund. Upon receipt of a claim or lawsuit,
  the Litigation team works closely with county officials to investigate and if necessary make
  recommendations regarding settlement offers or pursuit of litigation on claims involving
  personal injury, wrongful death, property damage, workers’ compensation and civil rights
  violations. Because the Litigation Division includes Risk Management & Safety, it has the
  unique advantage of using collective expertise and experience in defending claims or
  lawsuits that create financial loss, and work with county officials to address the situations on
  both a re-active and proactive basis. The Division also represents the County in the collection
  of debt owed to the County, all condemnation actions, and provides litigation support to the
  attorneys in the Civil Division.

  Tax Administration - Organization 1201

  The Salt Lake District Attorney Tax Administration Division provides civil legal counsel to the
  County on tax issues including tax related contract preparation, as well as acting as legal
  counsel for the County in all tax related actions before the Court and Tax commission and
  other outside agencies.

  Statutory Authority
  The District Attorney authority is statutorily mandated in Sections 17-18-1-6 and 17-18-1-7 of
  the Utah State Code. The District Attorney is:
      • Public Prosecutor for the State
      • Public Prosecutor for the State on all Juvenile matters.
      • Legal Advisor to the County Government body.
      • Defends all actions brought against the County
      • Prosecutes all actions for the recovery of debt, fines, penalties and forfeitures
          accruing to the County
      • Functions as County Attorney as mandated in 17-18-1.

  Funds and Organizations
  The Salt Lake County District Attorney’s Office is primarily funded through the County general
  fund. The Tax administration budget is funded through a special tax revenue assessment.
  The Government Immunity budget is a special revenue fund as well.

     Fund      Fund Name                       Organization     Description

      110      General Fund                         1210        District Attorney
      340      Tax Administration                   1201        District Attorney – Tax
      380      Government Immunity                  5100        Government Immunity
      110      General Fund                         1550        District Courts (Revenues)


Goals and Goal Oriented Outcomes
  Goals
  1. Promote integrity in the profession of and operation of the District Attorney’s office within
     the legal profession
  2. Promote the fair, impartial & expeditious pursuit of justice
  3. Ensure safer communities
  4. Promote integrity in the profession & coordination in the criminal justice system
  5. Provide effective, expert legal representation for Salt Lake County agencies,
     departments, divisions and offices.
  6. Provide effective, expert, professional legal representation to Salt Lake County offices,
     employees, divisions, agencies and departments.



                                              115
                                                                                District Attorney

  7.  Increase productivity, reduce risk in the County & encourage professionalism
  8.  Foster Safety & Risk Sensitive Organizational Culture in Salt Lake County
  9.  Effective Risk management controls
  10. Provide effective, ethical and competent collection services to the taxpayers and to the
      Agencies of Salt Lake County.
  11. Provide excellent legal representation for Salt Lake County’s on Tax & Revenue matters.

  Performance Measures
                                                        2005        2006         2006         2007
            Measure                Goal Ref            Actual      Target        YTD         Target


                                   In Development – Currently no
                                        reportable measures


  Industry Standards and Benchmarks

        •     National District Attorney Association

        •     Develop capability to share and receive industry benchmarking data
              o Require benchmarking capabilities of the new risk management software
              o Develop and publish benchmarking standards and results for management

        •     Develop industry partnerships for comparison and process improvement purposes

        •     The tax litigation & in-house counsel team are experts in the field of property taxation
              and professionally represent the County’s interests.


Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent

              •   Secure new facility for Justice Division – completed in 2003
              •   Growth in prosecution caseload, staff added 2003, 2004
              •   Secure ownership interest in West Jordan Courthouse – completed 2004
              •   Design & occupy space in West Jordan Courthouse – completed June 2005
              •   Workload study for prosecutors – survey conducted in 2004
              •   Consolidate Government Center Justice operation with Justice-Main operation –
                  completed 2005
              •   Move Litigation, Risk Reduction & Safety Division @ Government Center –
                  completed 2005
              •   Restructure Risk management Division – initiated in 2005 (see Risk Management
                  section)
              •   Initiate salary study for Office – initiated 2005, ongoing
              •   Secure adequate facilities for prosecution
              •   Workload study (on-going)
              •   Salary study (on-going)
              •   Re-write of Attorney Information Management System (AIMS)
              •   Consolidate Case Screening operations – completed
              •   Establish digital connectivity with all law enforcement agencies & courts
              •   Paperless project




                                                  116
                                                                        District Attorney

      •   Environmental Enforcement & Health collected $1,105,531 from 2000 – 2005 to
          date
      •   Logged 1,958 legal issues for the Division in 2004, resulting in 46,059 combined
          attorney hours of legal work for Salt Lake County
      •   Relocation of the Division @ the Government Center – completed 2005
      •   Restructuring of the Risk Management operations – initiated 2005
      •   Restructuring of the Collection Unit – initiated 2005
      •   Paperless project for Federal Court filings – initiated 2005
      •   Litigation case management software – implemented 2005
      •   Reduce the County’s State imposed workers’ compensation assessment
      •   Expect to reduce the 2006 assessment by $46,000
      •   Seeking refund from past three assessments of nearly $150,000
      •   Secure discounts for contracted workers’ compensation medical services
      •   Received reimbursement check of $126,000
      •   Debt Collection unit received $514,183 new outstanding debts in 2004
      •   Debt Collection Unit has collected $2,018,057 for the taxpayer since 2000
      •   Re-structure of the Division – completed 2005
      •   Formalize collection procedures county-wide – initiated 2005
      •   Implementation of collection software – completed 2005
      •   Internal review of collection practices, procedures & outcomes – completed 2005

2007 Initiatives

      •   Continue analysis of appropriate workload models
      •   Complete & publish salary survey for attorneys, investigators, paralegals & social
          workers
      •   Implement salary structure changes
      •   Expand performance measure project
      •   Paper-reduction projects throughout offices
      •   Provide training for managers & supervisors
      •   Provide on-going digital training for office (paper-reduction project)
      •   Begin contract negotiations on Broadway Office Lease
      •   Implementation of the re-write of the Attorney Information Management System
          (AIMS) with the Utah Prosecution Council and the Utah State Courts
      •   Establish digital communication with law enforcement agencies
      •   Paper-reduction efforts
      •   Paper-reduction efforts with law enforcement and courts
      •   Structure effective training methodology for young lawyers and implement
      •   Salary analysis
      •   Paper reduction project & electronic filing with the Federal court
      •   Implementation of a change in salary structure for attorneys, and a
          comprehensive examination of salary structure
      •   Expansion of the Risk Reduction & Safety operations
      •   Investment in continued Safety & Risk Reduction Training, Education & the
          development of a safety conscious organizational culture throughout the County.
      •   County-wide study of facilities regarding safety of facilities for employees & public
      •   Continue OSHA Training
      •   Expand Defensive Driving program utilizing National Highway Safety training
      •   Formalize membership and responsibilities, update County Ordinance Chapter
          2.84 EMPLOYEES’ SAFETY PROGRAM
      •   Continued changes in procedures to facilitate paperless filings with Courts
      •   Continued training on use of electronic data for litigation purposes
      •   Credit/Debit card collection practices
      •   Paper reduction project
      •   Implement case tracking system



                                          117
                                                                       District Attorney

      •   Federal Court requirement of all filings electronically, implemented in 2005

Challenges, Issues, Trends

      •   Seek permanent home for the District Attorney’s Office
      •   Address growth pressures in southern part of valley (West Jordan location)
      •   Examine attorney retention trends within industry and office
      •   Continue efforts at paper-reduction efforts across all divisions of office
      •   Organizational cultural changes in moving to digital office practices
      •   Search for additional rent/own space in South valley
      •   Challenge of strong growth in South valley and physical limitations in addressing
          the rise in crime in these areas
      •   Challenge in continued growth in Juvenile crime
      •   Effective prosecution of adult crime within the County’s changing demographics
          and population growth.
      •   Continued erosion the tax base for the County
      •   Continued decrease in County land
      •   Methamphetamine exposure for public safety personnel from 1980 forward;
          claims being brought nationwide for cancers associated with exposure
      •   Proposed legislative changes with respect to these claims, placing legal defense
          in more difficult position
      •   Litigation matters in significant cases against Salt Lake County for civil rights
          violations – no governmental immunity cap
      •   Methamphetamine exposure for public safety personnel from 1980 forward;
          claims being brought nationwide for cancers associated with exposure
      •   Proposed legislative changes with respect to these claims, placing legal defense
          in more difficult position
      •   The design and implementation of return-to-work initiative in Salt Lake County for
          employees for light duty
      •   OSHA compliance
      •   Challenging the culture of Salt Lake County organization to embrace safety
          consciousness in thought and behavior
      •   Providing relevant data to managers and administrators on real economic costs
          for agencies for liabilities and claims
      •   Difficulty in collecting due to slow receipt of collectibles from County Agencies.
      •   2005 change in the Bankruptcy laws precipitating a spike in filing prior to the law
          taking effect. Likelihood of seeing a decrease in the filings of Chapter 7 & 11,
          probability of seeing increase in filing of Chapter 13
      •   On-going significant property tax litigation in the State Courts during 2006
      •   Change in Utah Constitution resulting in increased demand upon division for trial
          de novo (appeals to the District Court), result, significant increase in court time




                                         118
                                                                            District Attorney

2007 Adopted Budget
Attorney – Organization 1210
      Financial Summary

                                            2006            2007        Amount
                       2005 Actua l       Adopte d        Adopte d      Cha nge    % Cha nge
 Personnel             $14,910,780       $16,320,290     $16,813,322     $493,032       3.02%
 Operations              2,574,340         3,012,442       2,996,541      (15,901)     -0.53%
 Capital                   186,120            99,300          80,300      (19,000)    -19.13%
 Other                      17,480                 0               0            0      #DIV/0!
Tota l Ex pe nditure s $17,688,720       $19,432,032     $19,890,163     $458,131       2.36%

Ope ra ting Re ve nue  $1,280,750         $1,385,179      $1,208,339     ($176,840)      -12.77%
 County Funding        16,407,970         18,046,853      18,681,824       634,971         3.52%
Tota l Funding        $17,688,720        $19,432,032     $19,890,163      $458,131         2.36%

FTE                               0.00          204.00        204.00           0.00        0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes in expenditures.

      The decrease in revenue is due to lower inter-fund charges to the Municipal Services and
      Health Funds. The revenue shows a decrease in the District Attorney budget but there are
      corresponding decreases in expenses in the Municipal Services and Health budgets.

Tax Administration - Organization 1201
      Financial Summary
                                           2006             2007        Amount
                       2005 Actua l       Adopte d        Adopte d      Cha nge    % Cha nge
 Personnel                $363,790         $399,637        $418,843       $19,206       4.81%
 Operations                177,224          265,593          265,593            0       0.00%
 Capital                    12,881           13,000                0      (13,000)   -100.00%
 Other                      37,054           41,087           41,087            0       0.00%
Tota l Ex pe nditure s    $590,948         $719,317        $725,523        $6,206       0.86%

Ope ra ting Re ve nue              $0             $0             $0             $0       #DIV/0!
 County Funding               590,948        719,317        725,523          6,206        0.86%
Tota l Funding               $590,948       $719,317       $725,523         $6,206        0.86%

FTE                               0.00            4.00          4.00           0.00        0.00%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.




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                                                                                District Attorney

Government Immunity - Organization 5100
      Financial Summary

                                             2006            2007           Amount
                         2005 Actua l      Adopte d        Adopted          Cha nge       % Cha nge
  Personnel                  $88,782         $101,723        $109,196          $7,473         7.35%
  Operations                 793,570        6,389,350       6,397,350            8,000        0.13%
  Capital                          0                0               0                0       #DIV/0!
  Other                            0                0               0                0       #DIV/0!
Tota l Expe nditure s       $882,352       $6,491,073      $6,506,546         $15,473         0.24%

 Operating Re venue        $1,885,897      $2,365,751       2,395,851          $30,100         1.27%
 Minus Expenditures           882,352       6,491,073       6,506,546           15,473         0.24%
 Incre a se
(Decrea se) in Ne t
Asse ts                    $1,003,545     ($4,125,322)    ($4,110,695)         $14,627         -0.35%

FTE                                0.00            0.00            0.00            0.00       #DIV/0!


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

      •   The increase in personnel costs is due to the actual salaries of the paralegal and half
          time investigator charged to this budget by journal entry.

      District Courts Revenues – Organization 1550
      Financial Summary

                                            2006             2007          Amount
                        2005 Actua l       Adopte d        Adopte d        Cha nge        % Cha nge
  Personnel                      $0                $0              $0               $0       #DIV/0!
  Operations                      0                 0               0                0       #DIV/0!
  Capital                         0                 0               0                0       #DIV/0!
  Other                           0                 0               0                0       #DIV/0!
 Tota l Ex pe nditure s          $0                $0              $0               $0       #DIV/0!

 Ope ra ting Re ve nue       $145,849        $200,000        $100,000       ($100,000)        -50.00%
  County Funding             (145,849)       (200,000)       (100,000)        100,000        -50.00%
 Tota l Funding                    $0              $0              $0              $0         #DIV/0!

FTE                                0.00            0.00           0.00             0.00       #DIV/0!


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.




                                                 120
                                                                                       Treasurer


Elected Office: Treasurer___________________
Office Description

  Statement of Purpose
  The mission of the Salt Lake County Treasurer is to efficiently and effectively
  administer the property tax billing, collection and property tax relief programs for Salt
  Lake County and professionally and prudently manage all monies belonging to the
  County and others as directed by law.

  Principal Services

                                                Treasurer




    Collection and                                                 Cash Mangement         Debt Issuance
                           Tax Relief           Accounting
     Redemption                                                     and Investment       and Mangement




  Collection and Redemption – Organization 1251

  Bill and Collect real property taxes levied by the County, Cities, School Districts,
  Libraries, and Special Districts. Prepare, verify and deliver annual real property tax
  notices to approximately 320,000 properties. Collect, post, reconcile and distribute
  $800 million to taxing entities in accordance with statute.

  Tax Relief – Organization 1251

  Administer statutory tax relief programs for Salt Lake County residents.
  Deliver annual tax relief applications to approximately 13,000 Salt Lake County
  households. Receive, examine and post approximately 9,000 tax relief applications
  received from citizens. Annually approve approximately 7,000 tax relief applications
  and update real property records to reflect approved relief.

  Cash Management and Investment – Organization 1251

  Manage deposit and investment of all county funds. Maintain the depository banking
  system of Salt Lake County pursuant to statute and County policy. Daily manage
  cash balances by providing funds to cover all County disbursements issued by the
  County Auditor and adjusting investment balances appropriately for County deposits
  and disbursements. Manage safe, liquid, income-producing portfolios over the longer
  term by projecting cash flow needs, evaluating relevant market conditions, economic
  forecasts and other market data, and executing appropriate, legal investment
  transactions and strategies.

  Debt Issuance and Management – Organization 1251

  Participate in debt issuance and management activities of Salt Lake County.
  The County Treasurer is a standing member of the Debt Review Committee which is
  responsible for evaluating, structuring and coordinating all debt issued by Salt Lake




                                               121
                                                                                       Treasurer

  County. The County Treasurer is responsible for and/or coordinates proper delivery
  of bond proceeds, investment of bond funds, debt service payments, and arbitrage
  rebate calculations and payments.

  Accounting – Organization 1251

  Accounting and reporting for taxes levied, collected and distributed, tax relief granted,
  Board of Equalization refunds authorized, bond issuance and debt service payments,
  and banking and investment activities.

  The Accounting Division provides accounting and reporting support for all financial
  functions of the Treasurer’s Office, reconciliation of all accounts, distribution and
  settlement of tax collections to taxing entities, collection of returned checks, issuance
  of refund checks authorized or directed by the County Council, and interfaces
  between the Treasurer and the Auditor to assure proper accounting and reporting of
  all County funds and balances.

  Statutory Authority
  The Office of the County Treasurer is established in Utah law at § 17-53-101(1)(b). The
  general duties of the County Treasurer are described in § 17-24-1 et. seq. Additional specific
  duties of the Treasurer are found in Titles 51 and 59 of Utah law.

  Funds and Organizations
  Operations of the County Treasurer’s Office are funded entirely from the Tax Administration
  Fund, Fund 340, and are reflected in organization 1251.

     Fund       Fund Name                       Organization     Description

      340       Tax Administration                  1251         Treasurer


Goals and Goal-Oriented Outcomes
  Goals
  1. Prepare and mail 320,000 complete, accurate real property tax notices in compliance
     with UCA 59-2-1317.

  2. Receive, process, and accurately post all current taxes paid in compliance with UCA 59-
     2-1317.

  3. Bill and collect delinquent real property taxes on approximately 26,000 parcels pursuant
     to UCA 59-2-1332.5.

  4. Administer tax relief programs in compliance with UCA 59-2-1104, 1105, 1106, 1107,
     1109, 1201 et. seg., et. al., abating or exempting taxes on approximately 7,000 Salt Lake
     County households.

  5. Manage and invest all funds of Salt Lake County in compliance with UCA 51-7-1 et. seq.,
     et al, and County policy.

  6. Complete timely, accurate annual settlement of taxes collected with 59 taxing entities in
     compliance with UCA 59-2-1365. This settlement is accomplished in coordination with
     the Salt Lake County Auditor.




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                                                                                        Treasurer




  Performance Measures

                                   Goal                         2006           2006            2007
         Measure                   Ref       2005 Actual       Target          YTD            Target

                                          IN DEVELOPMENT




  Industry Standards and Benchmarks
  1. Principal benchmark is compliance with statutory standards and deadlines.

  2. No in-state comparables, standards, or benchmarks exist. Salt Lake County is the
     largest and most urban county in Utah, and the 48th largest county in the United States.

  3. No national comparables, standards or benchmarks are developed. Variations in
     statutory duties and functions of county treasurers across the nation limit development of
     relevant, competent comparisons and benchmarks.



Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent

  None

  2007 Initiatives

  1. Fill critical vacancies.

  2. Full implementation of browser-based cash receipting system.

  3. Improve efficiency and control of county depository bank accounts (in cooperation with
     Auditor).

  4. Standardize operation of county disbursement accounts (in cooperation with Auditor).

  5. Continue staff-building and cross-training.

  Challenges, Issues and Trends:

  1. Legislative initiatives relating to property taxes and tax relief will impact existing
     programs, policies and practices.




                                               123
                                                                                  Treasurer

  2. Increasing complexity of property tax administration (for example, the impact of
     incorporations (e.g. Cottonwood Heights City), annexations and reorganizations of public
     services (e.g. creation and implementation of the Fire Service Area).

  3. Continuing impact of growth in the County on productivity.



2007 Budget BUDGET
2007 ADOPTEDRequest

Treasurer – Organization 1251
  Financial Summary

                                        2006          2007         Amount
                    2005 Actual       Adopted       Adopted        Change        % Change
  Personnel          $1,778,715       $2,126,314    $2,163,545       $37,231         1.75%
  Operations            401,628          544,426       560,726        16,300         2.99%
  Capital                86,298                0             0             0        #DIV/0!
  Other                 736,360          745,588       745,588             0         0.00%
 Total Expenditures  $3,003,001       $3,416,328    $3,469,859       $53,531         1.57%

 Operating Revenue             $59            $0            $0             $0       #DIV/0!
  County Funding         3,002,942     3,416,328     3,469,859         53,531        1.57%
 Total Funding          $3,003,001    $3,416,328    $3,469,859        $53,531        1.57%

 FTE                           0.00         29.00         29.00           0.00       0.00%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  No significant changes.




                                            124
                                                                                     Assessor


Elected Office: Assessor
Office Description
  Statement of Purpose

  The mission of the Salt Lake County Assessor’s Office is to consistently provide the public
  with the Fair Market Value of Real and Personal Property through professionalism, efficiency
  and courtesy in compliance with the laws and statutes of the State of Utah and other
  applicable standards of assessment.

  We will accomplish these objectives on behalf of the people of Salt Lake County in the
  following ways:

  By dedicating ourselves to quality customer service
  By administering our duties as public servants in partnership with those we serve
  By demonstrating fairness and equity
  By utilizing effective communication
  By incorporating technology to ensure accuracy and timeliness
  By educating ourselves and the public about our respective duties and responsibilities
  By planning for the future


  Principal Services

  Computer Assisted Mass Appraisal (CAMA) – Organization 1300

  Assess and place a value for taxation purposes on land and improvements each year. Values
  must be determined for each of the 324,000 parcels in Salt Lake County. This includes
  residential homes, condominiums, malls, office buildings, manufacturing sites, and vacant
  land. Visit each property once every five years and update values each year. Review
  rent/leases on commercial and multi-housing properties to ensure values are current. Assist
  in processing appeals filed with the Board of Equalization. Defend values in appeals filed
  with the State Tax Commission.

  Personal Property – Organization 1300

  Discover, audit, assess, and collect personal property taxes businesses within Salt Lake
  County. This requires tracking and billing over 79,000 accounts on an annual basis.
  Assess valuations on all accounts in a timely manner. Audit over 1,500 accounts each year.
  Identify and assess new businesses.

  Motor Vehicle – Organization 1300

  Assign taxable values on appropriate classes of vehicles. Review age-based fees for
  accuracy. Audit collection of taxes/fees to ensure amounts are correct. Update addresses
  and tax districts to allow the correct apportioning of funds.

  Statistical Modeling and Research – Organization 1300

  Define and verify property characteristics and sales data on all real property sales to be used
  in the modeling and tabling process. Develop and implement models to assign values on all
  residential property within the County. Create and redefine neighborhood boundaries as
  necessary.



                                             125
                                                                                         Assessor

    Administration – Organization 1300

    Responsible for managing and directing all functions of the Assessor's Office. This
    encompasses CAMA, Personal Property, Motor Vehicles, Statistical Modeling, and includes
    budget preparation, purchasing, and payroll. Review progress of each program within the
    office and establish new goals and objectives. Allocate resources as necessary. Interface
    effectively with the County Council, State Tax Commission, Board of Equalization, and other
    agencies/organizations. Ensure tax rolls are completed accurately and timely.

    Statutory Authority
    Title 59 of the Utah Code

    Funds and Organizations
    The Assessor’s Office is completely funded out of the County-wide Tax Administration Fund
    (Fund 340). This fund also has the Treasurer’s Office, Tax Administration, and portions of
    the Surveyor’s Office, the Recorder’s Office, the Auditor’s Office, and the District Attorney’s
    Office.

       Fund      Fund Name                       Organization     Description

        340      Tax Administration                   1300        Assessor



Goals and Goal Oriented Outcomes
    Goals
    1. To assess all real and personal property in an accurate, fair, and equitable manner.

    Performance Measures

                                    Goal                        2006          2006          2007
           Measure                  Ref      2005 Actual       Target         YTD          Target
Reappraise residential parcels       1            19,629         45,000        46,022        58,000
Maintain COD under 8.5
(assessment to sales ratio
accuracy)                             1                 4.3          8.5           7.0           8.5
Audit 1,200 personal property
accounts                              1               1,600        1,200         1,100         1,200

    Industry Standards and Benchmarks
    The Utah State Tax Commission is the regulatory agency that oversees assessment
    operations in Utah. This agency has promulgated the following rules in establishing standards
    required by this office.
    R884. Tax Commission, Property Tax.
    R884-24P. Property Tax.
    R884-24P-27. Standards for Assessment Level and Uniformity of Performance
    Pursuant to Utah Code Ann. Sections 59-2-704 and 59-2-704.5.




                                                126
                                                                                     Assessor

Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  We ended our participation in the 2005 Board of Equalization within an appropriate timeframe
  The field data collection project was terminated due to vendor non-performance

  2007 Initiatives
  Update Sigma program and scripts, begin running parallel systems
  Complete flyover for oblique aerial photographs

  Challenges, Issues, Trends
  Limit the amount of time spent in the Board of Equalization
  Keep pace with new growth
  Verify greater number of sales for use in modeling
  Maintain values in rapidly escalating real estate market



2007 Budget Request
2007 ADOPTED BUDGET

Assessor – Organization 1300
  Financial Summary

                                          2006           2007         Amount
                    2005 Actual         Adopted        Adopted        Change        % Change
  Personnel          $7,478,497         $7,860,866     $8,198,597      $337,731         4.30%
  Operations          2,008,451          2,012,730      2,045,128        32,398         1.61%
  Capital                32,750             92,000        189,800        97,800       106.30%
  Other               1,743,265          1,681,764      1,681,764             0         0.00%
 Total Expenditures $11,262,963        $11,647,360    $12,115,289      $467,929         4.02%

 Operating Revenue      $5,051                  $0             $0             $0        #DIV/0!
  County Funding    11,257,912          11,647,360     12,115,289        467,929         4.02%
 Total Funding     $11,262,963         $11,647,360    $12,115,289       $467,929         4.02%

 FTE                            0.00         113.00        113.00            0.00        0.00%


  Explanation of Significant Changes from Adopted 2006 Budget to
  Adopted 2007 Budget
  Capital increased in order to update the Sigma program and to have oblique aerial
  photographs taken of Salt Lake County. The increase in personnel, above the normal
  adopted pay increases, related to an additional increase for appraisers as a result of the
  salary survey that was performed that found they were being paid below market wages.




                                             127
                                                                                         Surveyor


Elected Office: Surveyor
Office Description
  Statement of Purpose
  The mission of the Salt Lake County Surveyor’s office is to provide quality surveying and
  mapping services to protect, preserve, and perpetuate property rights.

  Principal Services

                                          Surveyor



                                        Recordation and
                   Surveying                 Public             Mapping and GIS
                   Services               Information              Services
                                            Services


  Services are provided to incorporated and unincorporated areas of Salt Lake County.
  Additionally, technical support and professional expertise is provided to County agencies.
  Services, many of which are mandated by State Statute, are for the protection and
  perpetuation of survey control, boundaries, ownership, right-of-ways, and mapping.

  Principal services and programs are administrated through two separate organizations, 1350
  and 1351. Therefore administration, personnel assignments, capital expenditures, indirect
  expenses, and fees collected are distributed and utilized across both organizations. The
  following three program services apply to both organizations, and are included in BRASS.

  Surveying Services – Organization 1350 & 1351

  Administration of the office and perform surveying services in support of County agencies,
  including the collection of evidence for legal analysis and the gathering of data to establish
  project design, preserve property boundaries, rights of way, and survey control.

  Recordation and Public Information Services – Organization 1350 & 1351

  Collect fees; receive, review, file, protect, and distribute record of surveys; maintain aerial
  photography; and administer the monument preservation permitting process.

  Mapping and GIS Services – Organization 1350 & 1351

  Create and maintain department web site, maps, plats, and GIS data for information
  distribution to the public, county offices, and other governmental agencies.

  Statutory Authority

  Utah Code

  17-23                County Surveyor
  67-1a-6.5            Certification of Governmental Entity Creation
  17-50                         Disputed Boundaries
  63F-1-506            Automated Geographic Reference Center



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                                                                                  Surveyor

  17-2-13             Adjustments to County Boundaries
  10-2-121            Division of Municipal Type Services
  17-27a-603          Filing of Subdivision Plats
  53A-2-101.5         School District Boundary Changes
  10-2-120            Filing articles of Incorporation
  10-9a-603           Filing of Subdivision Plats
  10-2-405            Annexation Petition
  17-27a-608          Vacating or Changing Subdivision Plats
  10-9a-608           Vacating or Changing Subdivision Plats
  10-2-119            Articles of Incorporation
  17B-2-215           Certificate of Incorporation
  17B-4-410           Adoption of Project Area Plan
  10-2-425            Filing of Plat or Map and Amended Articles
  17A-2-1311          Adoption of Resolution
  17A-2-1329          Dissolution of District
  73-5-13             Claim to Surface or Underground Water
  10-1-117            Amending Articles of Incorporation
  17A-2-1327          Annexing Additional Area
  63F-1-509           Statewide Global Positioning Reference Network

  County Ordinance

  2.92                Feasibility Study Review
  18.30               Filing Professional Surveys
  14.17               Excavation Permits for Monuments
  2.46                Geographic Information System Steering Committee
  3.42                Charges and Fees
  3.48                Engineering Fees
  18.16               Final Subdivision Plats

  Funds and Organizations
  The Salt Lake County Surveyor’s Office has two separate organizations: 1350 and 1351.
  Organization 1350 is funded from the General Fund (110), while Organization 1351 is funded
  from the Tax Administration Fund (340). Additionally, both Organizations contribute to and
  utilize funds from a dedicated Monument Preservation Fund. This fund is a balance sheet
  account containing monies from fees collected to administrate and maintain the monument
  preservation program.

     Fund       Fund Name                Organization       Description

      110       General Fund                 1350           Surveyor
      340       Tax Administration           1351           Surveyor-Tax


Goals and Goal Oriented Outcomes
  Goals
  1. Surveying Services: Effectively and efficiently gather evidence and data to establish
     and preserve property boundaries; other professional services include advice and
     support for county projects, real estate transactions, and forensic exhibits.

  2. Recordation and Public Information: Proficiently receive, review, file, protect, and
     distribute the Record of Public Surveys and related information.




                                            129
                                                                                          Surveyor

   3. Mapping and GIS Services: Competently provide high-quality accurate maps and
      information for the public, county offices, and other governmental agencies.

   Performance Measures
           Measure                 Goal          2005           2006          2006           2007
                                   Ref          Actual         Target         YTD           Target

Customer satisfaction              1,2,3              N/A           N/A            N/A           N/A
Number of points coming into         1
the system                                            617           700            882          1000
Number of permits issued             1                100           105              58          105
Number of work orders                1                295           250            156           235
Unit cost per compliant and          2
non-compliant records                                 N/A           N/A            N/A           N/A
Quantities of compliant and          2                858           900            775          1020
non-compliant records                                  12            13              9            15
Number of maps produced and          3
sold                                                  195           100              63            90
Number of hours spent on map         3
projects and data maintenance                         440           500            206           500


   Industry Standards and Benchmarks
       No benchmarks currently performed.


Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent

       •   Implemented a scanning and archiving process, as part of the Recordation Program,
           to preserve and archive historical documents and information in an electronic format.
           The completion of this project is vital for the protection, distribution, and retrieval of
           data, thereby reducing the dependency on the original documents. We estimate the
           scanning portion of this project is approximately 85% completed. The indexing
           portion of this project is approximately 50% completed.

       •   Enhanced web site to increase internal and external usage. GIS data is now
           available online with 24/7 accessibility. Monument reference sheets, historical data,
           and section closure sheets were made available online in a more user-friendly
           format. Developed online interactive maps for intra and inter office use (i.e., van pool
           maps for Trip Reduction Committee).

       •   Updated and captured current aerial photography. Entered into a partnership with
           USDA and AGRC to capture high-resolution aerial photography. Negotiations with
           these agencies will result in the acquisition of approximately $1.2 million of
           photography and data at a cost of less than $300,000. Received Council approval in
           July 2006 for Interim Budget Adjustment to fund the project. Flight is scheduled for
           September-October 2006, with deliverables anticipated by April 2007. This data will
           be available to all county agencies.




                                               130
                                                                                   Surveyor

   •   Monitored and analyzed performance measurement outcomes. This is an ongoing
       process, and continues to be refined. See included measurable outcomes in table
       above.

   •   Updated related County ordinances and internal policies. Proposed existing
       ordinances have been amended, but not yet submitted to the Steering Committee
       and County Council for final approvals. Internal policies continue to be under review
       and implemented accordingly.

   •   Funding and allocation were created and approved for Fiscal Coordinator. The
       recruitment to fill this position is currently in process.


2007 Initiatives

   •   Complete the scanning and archiving project.

   •   Redesign of web site including standardization of codes to enhance compatibility with
       common industry standards and practices.

   •   Provide web site access to additional data and enhance research capabilities.

   •   Provide quality control, organize, and distribute aerial photography deliverables.

   •   Solidify relationships with incorporated cities to ensure compliance with the
       monument preservation permit program.

   •   Create and implement a safety program/policy for the purpose of risk management.

   •   Explore the potential implementation of off-site storage/hotsite for disaster recovery
       and service continuation.


Challenges, Issues, Trends
   •   Limited resources and staff.

   •   The Surveying industry is currently experiencing a shortage of qualified professionals
       and technicians.

   •   County salaries and benefits within the surveying profession are becoming less
       competitive with the higher salaries and benefits of private industry

   •   Adapting to and funding for changing technology.

   •   Inform and educate the public, contractors, developers, surveying community, and
       other governmental entities, about the statutory requirement for the preservation of
       survey control monuments through our monument excavation permit program.

   •   Training of staff.




                                          131
                                                                               Surveyor




2007 Budget Request—
2007ADOPTED BUDGET
  Surveyor - Organization 1350
  Financial Summary

                                         2006         2007       Amount
                    2005 Actual        Adopted      Adopted      Change      % Change
  Personnel          $1,485,819        $1,650,538   $1,705,513      $54,975       3.33%
  Operations            269,336           280,614      232,226      (48,388)    -17.24%
  Capital                 9,901            20,000            0      (20,000)   -100.00%
  Other                 130,101            91,738       91,738            0        0.00%
 Total Expenditures  $1,895,157        $2,042,890   $2,029,477     ($13,413)      -0.66%

 Operating Revenue        $252,229       $283,000     $260,000     ($23,000)     -8.13%
  County Funding         1,642,928      1,759,890    1,769,477        9,587       0.54%
 Total Funding          $1,895,157     $2,042,890   $2,029,477     ($13,413)     -0.66%

 FTE                            0.00        22.48        22.48         0.00       0.00%

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  No significant changes.

  Surveyor Tax - Organization 1351
  Financial Summary

                                         2006         2007       Amount
                    2005 Actual        Adopted      Adopted      Change     % Change
  Personnel            $323,434         $376,780     $394,182      $17,402       4.62%
  Operations             62,632            72,000       64,500      (7,500)    -10.42%
  Capital                     0                 0            0           0      #DIV/0!
  Other                  44,829            40,649       40,649           0       0.00%
 Total Expenditures    $430,896         $489,429     $499,331       $9,902       2.02%

 Operating Revenue                $0          $0           $0           $0      #DIV/0!
  County Funding             430,896     489,429      499,331        9,902       2.02%
 Total Funding              $430,896    $489,429     $499,331       $9,902       2.02%

 FTE                            0.00         6.00         6.00         0.00       0.00%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  No significant changes.




                                            132
                                               Business and Economic Development


Division: Business and Economic
Development
Division Description
   Statement of Purpose
   The mission of Salt Lake County Business and Economic Development is to foster a positive
   business environment to increase quality jobs.

   Principal Service




   We support business growth throughout Salt Lake County. We do this by financing small
   businesses, helping businesses find incentives, provide education training and networking
   opportunities, and act as advocates for business development and expansion.

   Statutory Authority
   N/A

   Funds and Organizations
      Fund      Fund Name                     Organization    Description

         110    General Fund                       2050       Business & Econ Development



Goals and Goal Oriented Outcomes
   Goals
   1. Assist small businesses in the county to grow and succeed
   2. Promote a coordinated regional economic development focus
   3. Support technology commercialization

   Performance Measures

                                                2005          2006                        2007
          Measure               Goal Ref       Actual        Target     2006 YTD         Target
Meeting with 16 chambers &
cities                            1&2                              25             61           48



                                             133
                                                Business and Economic Development

                                                 2005          2006                           2007
            Measure              Goal Ref       Actual        Target       2006 YTD          Target
Quarterly meetings with ED
professionals                    1, 2, & 3                           4                 3            4
Formal partnership with                                            By                            MOU
University of Utah, State, &                                   January          Informal    completed
County                               3                           2006      and in place     June 2007
Facilitate tech park study                                                       60,000
                                                             Received          received
                                                              $60,000      from council
                                                                  from               and
                                                               council        matching           Study
                                                             and have      commitment        complete
                                                                  state        from the       by April
                                     3                      committed               state         2007
Assist small businesses to                                  15,000 net                         15,000
grow                                                         new jobs                        new jobs
                                                                in Salt                         in Salt
                                                                  Lake      15,000 net            Lake
                                     1                         County        new jobs          County
Meeting with SBA, SBDC,
State, Zion’s Business Center,                                                                     12
and Women’s Business                                                                         meetings
Center                             1&2                                 4              10      in 2007

    -   Assist small businesses through the UPGRADE program – new job growth rate as
        determined by state offices of Workforce Services and Small Business Administration
        data
            o Target – Support efforts to create a health insurance pool affordable to small
                businesses
            o Target – facilitate partnerships between state chambers of commerce, small
                business development centers, and private providers to promote more extensive
                training opportunities for small businesses
    -   Promote coordinated development – conduct business/government coalition workshops
        nine times in 2007 with a minimum of thirty attendees
            o Target – partner with other small business groups to provide training
            o Target – meet with sixteen cities in Salt Lake County and with sixteen chambers
                of commerce on an annual basis.
            o Target – conduct quarterly meetings with economic directors from sixteen cities
                in Salt Lake County.
    -   Support technology commercialization – establish a formal partnership with the University
        of Utah, the State of Utah, Salt Lake City, and Salt Lake County to promote
        commercialization of technology.
            o Target – formal partnership in place by the first quarter of 2007.
            o Target – identify and facilitate landbanking of 200 acres for technology
                commercialization.
            o Target – initiate feasibility study by June 2007.

Industry Standards and Benchmarks
We use economic data from Workforce Services and the Small Business Administration to
establish benchmarks and achieve our goal of 15,000 net new jobs in Salt Lake County annually.




                                              134
                                                 Business and Economic Development


Major Initiatives, Trends, and Challenges
      Review of Prior Initiatives and Applicable Legislative Intent
      Continue to focus on the County Economic Development Master Plan goals and initiatives

      2007 Initiatives
      Continue cooperative efforts toward regional economic development with the state, Economic
      Development Corporation of Utah and cities within the county

      Challenges, Issues, Trends
      -   Global competition, not just national
      -   Regional cooperation within the county and broader metro area
      -   Energy costs
      -   Tax reform
      -   Creative financing mechanisms



2007 Adopted Budget

Business and Economic Development – Organization 2050
      Financial Summary

                                          2006            2007            Amount
                       2005 Actua l      Adopte d       Adopte d          Cha nge      % Cha nge
 Personnel                $199,439        $297,528       $314,643           $17,115         5.75%
 Operations                 81,377         157,765         501,789          344,024      218.06%
 Capital                         0                0              0                0        #DIV/0!
 Other                       2,500          17,075         168,905          151,830      889.19%
Tota l Ex pe nditure s    $283,316        $472,368       $985,337          $512,969       108.60%

Ope ra ting Re ve nue        $85,000        $80,000       $200,000         $120,000      150.00%
 County Funding              198,316        392,368        785,337          392,969      100.15%
Tota l Funding              $283,316       $472,368       $985,337         $512,969      108.60%

FTE                              0.00           3.00           3.00             0.00        0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Incorporated Economic Development Corporation of Utah into the Economic Development
      division budget. The funds will be transferred from Stat and General ($210,000) and
      Municipal Services ($120,000). Also added a contribution to the Sundance Film Festival
      ($150,000).




                                               135
                                                                               Information Services


Division: Information Services
Division Description
  Statement of Purpose
  Enable Salt Lake County agencies to make the best use of information technology to meet their
  business needs.

  Principal Services
                                          Information
                                            Services



      Geographical
                                                        Development
       Information       Networking Services                              Mainframe Services
                                                          Services
         Services




                             Administrative             Directly Billed
                               Support                     Services



  Geographical Information Services (GIS) – Organization 3050

      Assist, promote, and develop a shared geographic information system for local decision makers
      and the public.

  Networking Services – Organization 3050

      Provide capable and secure connections between the world and Salt Lake County computer
      systems.

  Development Services – Organization 3050

      Implement appropriate systems that enable county organizations to accomplish their mission.

  Mainframe Service – Organization 3050

      Provide capable, secure and backed up information processing to county systems.

  Administrative Support – Organization 3050

      Utilize strategic and tactical management to synchronize information technology with the county’s
      long-term and short-term goals.

  Directly Billed Services – Organization 3050

      Provide directly allocable services to county agencies.




                                                  136
                                                                               Information Services

    Statutory Authority
    NA

    Funds and Organizations
    Fund        Fund Name            Organization     Description

    110         General Fund            3050          Information Services



Goals and Goal Oriented Outcomes

    Goals
    1. Develop executive partnership with S.L. County agencies
    2. Decrease project development time and increase customer satisfaction
    3. Excellent customer satisfaction

    Performance Measures

                                       Goal                      2006                     2007
            Measure                    Ref     2005 Actual      Target       2006 YTD    Target
Establish ongoing meetings
                                         1                N/A   Complete     Completed       N/A
Set realistic completion dates for                                     To
projects                                 2                N/A   complete       Ongoing       N/A
Establish and conduct weekly                                           To
review meetings                          2                N/A   complete       Ongoing       N/A
Publish current project status                                         To
reports for customers                    2                N/A   complete       Ongoing       N/A
Review projects with customers                                         To
on an in-process basis                   2                N/A   complete       Ongoing       N/A
Improve satisfaction ratings by                                      20%
20%                                      3                N/A    increase      Ongoing       N/A


    Industry Standards and Benchmarks
    None



Major Initiatives, Trends, and Challenges

    Review of Prior Initiatives and Applicable Legislative Intent
    None

    2007 Initiatives
   I.T. plan delivered by July 1, 2007
   Conduct two innovation seminars/activities
   Deliver quotes to customers on all new projects by March 31, 2007



                                                    137
                                                                                 Information Services

  Maintain current systems and services.

  Challenges, Issues, Trends

      - Technology advances
      - Cost explosions on every front
      - The internet is an industry of change
      - Internet security will remain an issue for years to come
      - Wireless technology on the increase
      - Expansion of unified systems/centralization
      - Nationally, I.S. groups serve as consultants or partners with the business entities of organizations



2007 Adopted Budget
Information Services – Organization 3050
  Financial Summary

                                              2006            2007           Amount
                           2005 Actual      Adopted         Adopted          Change        % Change
    Personnel               $6,019,537      $6,763,262      $7,085,838        $322,576         4.77%
    Operations               3,466,285       3,530,918       3,539,396           8,478         0.24%
    Capital                  1,123,622         550,000         605,500          55,500        10.09%
    Other                            0               0               0               0        #DIV/0!
   Total Expenditures      $10,609,444     $10,844,180     $11,230,734        $386,554         3.56%

   Operating Revenue               $58              $0              $0              $0         #DIV/0!
    County Funding          10,609,386      10,844,180      11,230,734         386,554          3.56%
   Total Funding           $10,609,444     $10,844,180     $11,230,734        $386,554          3.56%

  FTE                               0.00           82.50           82.50            0.00         0.00%



  Explanation of Significant Changes from the Adopted 2006 Budget to the
  Adopted 2007 Budget
  Technology costs are increasing significantly. This has a major impact on this budget.




                                                  138
                                                                Contracts & Procurement


Division: Contracts and Procurement
Division Description
  Statement of Purpose
  Contracts and Procurement wishes to enhance procurement activity and thereby increase our
  value to our internal customers and in turn save taxpayer dollars. We have an important role
  in supporting county organizations during times of emergency and assisting with rapid
  recovery. We will strive to build longer-term vendor relationships with more vendor
  interaction and better communication. We want to enhance trust in the procurement process
  by providing the best overall procurement value for goods and services.

  Principal Services

                                Contracts and Procurement




                              Purchasing                Contracts



  Purchasing Section – Organization 3100

  Purchasing section provides goods and services to county organizations at the right time and
  at the right price. Goods and services shall be provided on a competitive basis to the
  maximum practicable extent.

  Contract Section – Organization 3100

  The Contracts Section ensures that proper approvals are received prior to the signing of all
  contracts, agreements and grants used by Salt Lake County. It also acts as the County’s
  repository for these contracts, agreements and grants.

  Statutory Authority
  The procurement authority is found in Chapters 3.16 through 3.36 of the Salt Lake County
  Code of Ordinances. These chapters define and delineate the process of acquiring all those
  goods and services that are deemed necessary by County organizations to provide the public
  services within the purview of those organizations.

  Funds and Organizations
  Fund       Fund Name          Organization         Description

  110        General Fund           3100             Contracts & Procurement




                                             139
                                                                 Contracts & Procurement


Goals and Goal Oriented Outcomes
    Goals

    1. Provide excellent customer service by utilizing efficient, cost effective procurement
       practices.

    2. Promote and sponsor a “best value” purchasing practice where evaluations can be made
       along with costs.

    3. Ensure professional employee performance by requiring staff training.

    Performance Measures

                                    Goal                        2006          2006          2007
           Measure                  Ref      2005 Actual       Target         YTD          Target
Customer satisfaction rating          1               N/A          15%             5%          N/A
Average annual training –
buyers and section leaders            3               N/A     112 hours     117 hours          N/A
Average annual training –
support staff                         3               N/A      24 hours      24 hours          N/A
Research best practices
utilized by other organizations       2               N/A         100%          100%           N/A
Draft new language                    2               N/A         100%           10%           N/A


    Industry Standards and Benchmarks
    No benchmark information at this time.



Major Initiatives, Trends, and Challenges
    Review of Prior Initiatives and Applicable Legislative Intent
    None

    2007 Initiatives
    Reduce time between buyers’ receipt of specifications and initiating specifications
    assessment by 25% by December 31, 2007.

    Draft a purchasing emergency procedures plan and have it critiqued by at least three county
    organizations by December 31, 2007.

    Design and implement a value-based purchasing template for bid specification by December
    31, 2007.

    Challenges, Issues, Trends
    Contracts and Procurement wishes to enhance the procurement services and thereby
    increase our value to our internal customers and in turn save taxpayer dollars. We have an



                                               140
                                                               Contracts & Procurement

  important role in supporting County organizations during times of emergency and assisting
  with rapid recovery. We will strive to build longer-term vendor relationships with more vendor
  interaction and better communication. We want to enhance trust in the procurement process
  by providing the best overall procurement value for goods and services.

2007 Adopted Budget
Contracts & Procurement – Organization 3100

  Financial Summary

                                          2006          2007         Amount
                    2005 Actual         Adopted       Adopted        Change        % Change
  Personnel            $684,729          $774,048       $813,062       $39,014         5.04%
  Operations            165,027            220,840       220,840             0         0.00%
  Capital                22,095                  0             0             0        #DIV/0!
  Other                       0                  0             0             0        #DIV/0!
 Total Expenditures    $871,852          $994,888     $1,033,902       $39,014         3.92%

 Operating Revenue          $4,378         $4,047        $15,000        $10,953       270.64%
  County Funding           867,473        990,841      1,018,902         28,061         2.83%
 Total Funding            $871,852       $994,888     $1,033,902        $39,014         3.92%

 FTE                             0.00        11.00          11.00           0.00        0.00%

       Explanation of Significant Changes from the Adopted 2006 Budget to
       the Adopted 2007 Budget
       No significant changes.




                                             141
                                                                                     Personnel


Division: Personnel
Division Description
  Statement of Purpose
  Salt Lake County Personnel partners with county agencies to recruit and retain quality
  employees. We provide services that are consistent, reliable, equitable and accessible. We
  do this by:
      • administering the hiring and promotional processes,
      • providing for equitable and adequate compensation and benefits,
      • ensuring the rights of employees and applicants are protected, including the
           administration of the grievance process, and
      • providing performance management systems, technical assistance and learning
           opportunities to employees and management.

  Principal Services

                                         Personnel




                  Administration         Recruitment,
                                                                EEO, ADA and
                  and Councils           Selection and
                                                                  Training
                  Management             Classification



  Administration and Councils Management – Organization 3150

  The Administration and Council Management Program encompasses the personnel director’s
  responsibilities for administering the County Personnel Management Act 17.33.1 which
  includes recommending and implementing personnel policies. Also included in
  Administration is budgetary responsibility for day to day operations, payroll management,
  oversight of all programs administered by Personnel, and coordination of the Division with the
  Career Service Council and Sheriff Merit Commission appeal processes.

  Recruitment, Selection and Classification – Organization 3150

  The County Personnel Management Act requires that all merit positions, unless otherwise
  filled by another merit employee, be recruited for in a public manner so as to attract qualified
  candidates and to administer a selection ranking system that is deemed fair and equitable,
  without discrimination based on race, gender, national origin, sex, disability, etc. Personnel is
  also responsible for administering a system of classification and pay whereby all employees
  performing duties in a similar job class are classified appropriately and have salary ranges
  that are competitive with applicable labor markets.

  EEO, ADA and Training – Organization 3150

  The County Personnel Management Act requires that Personnel follow the provisions of the
  Equal Employment Opportunities Act to ensure that illegal discrimination does not occur. In
  compliance with ADA requirements, access to all county facilities and programs is open and
  available to all individuals who are deemed disabled.




                                              142
                                                                                        Personnel

   Training throughout the county is provided for all employees in various subject areas
   intended to increase the productivity, efficiency, and compliance with federal, state, and
   county laws and policies. Training is also provided to supervisors and managers to help
   them to carry out their supervisory and managerial functions. Employees are provided
   training to enhance their opportunities for advancement in County employment.

   Note: Benefits Administration is in fund 740-5300 and 740-5301

   Statutory Authority
   U.C.A. 17-28-1 and 17-33-1

   Funds and Organizations
   Fund         Fund Name          Organization         Description

   110           General Fund          3150              Personnel



Goals and Goal Oriented Outcomes
   1. Work in partnership with County agencies to provide HR services that are consistent,
      reliable, equitable and accessible.

   2. Recruit a highly skilled and diverse workforce.

   3. Assist the county in retention strategies in an effort to reduce turnover.

   Performance Measures

                                     Goal                       2006          2006          2007
           Measure                   Ref      2005 Actual      Target         YTD          Target
Customer satisfaction survey          1              N/A           80%           67%           N/A
Increase number of qualified                                        5%
minority applicants                   2                N/A     increase            0%           N/A
Report turnover rate analysis
and make recommendations to                                      Submit       Not Yet
reduce retention barriers             3                N/A        report    Submitted           N/A

Industry Standards and Benchmarks

   •     Salt Lake County provides flexibility in the work environment (telecommuting, family
         friendly workplace, flexible work schedules)
   •     Bi-lingual services, such as training, job tools and aides in other languages are provided
         for employees. In addition applicants are provided instructions, etc. in other languages.
   •     Salt Lake County is researching ways of reducing health care costs for retirees.
   •     Salt Lake County Personnel is changing its role to that of an internal consultant in which
         employees are seen as a “human capital investment.”




                                                143
                                                                                    Personnel

Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  1. Propose pay for performance options (this was included in a proposal to the Steering
     Committee in 2006 to allow agency management more flexibility to move employees
     through the pay range based on various factors including pay for performance. The
     District Attorney’s office determined that this proposal was not allowed based on current
     case law).
  2. Design and implement measurement systems to document achievement of goals (this is
     an ongoing effort; substantial progress has been made to date).
  3. Enhance supervisory/management skills by providing countywide training (an
     Employment Law Seminar was held in 2006).
  4. Provide mediation training.
  5. Expanded use of technology by continuing to move toward more paperless processes
     (this is an ongoing effort; substantial progress has been made to date).
  6. Saved on energy costs by purchasing energy star copier (done).

  2007 Initiatives
  1. Improve satisfaction of internal customers.
  2. Increase number of qualified minority applicants by 5% by December 31, 2007.
  3. Propose methods to increase retention.
  4. 36 selected positions will be analyzed to ensure proper classification and equal pay for
     equal work as mandated in Utah State Statute (UCA 17-33), by December 31, 2007,
     covering the most heavily recruited and difficult to fill positions.
  5. Increase the number of employees enrolled in Flexible Spending Accounts (FSA) 3% by
     December 31, 2007.
  6. Ensure 95% compliance with mandatory harassment and ethics training.
  7. Review and propose improvements for the County’s Performance Appraisal system.

  Challenges, Issues, Trends
  Personnel’s FTE staffing levels in all of its sections are lower than industry standards and are
  insufficient to adequately carry out the current and future goals that have been established.
  The increased FTE requested in 2007 will focus in the recruitment/classification area since it
  is critical that positions are graded accurately to ensure equal pay for equal work and industry
  trends require Salt Lake County to reduce turn around time from recruitment to placement in
  order to stay competitive. The additional FTE will enhance the division’s ability to confer with
  management and employees to better understand and analyze positions being reviewed so
  as to ensure more effective recruitment, equitable classification, and salary range
  comparability. It is hoped that in future years staffing increases in other areas can also be
  provided.




                                              144
                                                                                            Personnel


2007 Adopted Budget
Personnel – Organization 3150
      Financial Summary
                                              2006            2007           Amount
                       2005 Actua l         Adopte d        Adopte d         Cha nge    % Cha nge
 Personnel              $1,331,996          $1,338,243      $1,530,378        $192,135      14.36%
 Operations                238,161             279,612         296,617          17,005       6.08%
 Capital                    37,575              18,000               0         (18,000)   -100.00%
 Other                           0                   0               0               0      #DIV/0!
Tota l Ex pe nditure s  $1,607,731          $1,635,855      $1,826,995        $191,140      11.68%

Ope ra ting Re ve nue          $23,476              $0              $0               $0         #DIV/0!
 County Funding              1,584,255       1,635,855       1,826,995          191,140         11.68%
Tota l Funding              $1,607,731      $1,635,855      $1,826,995         $191,140         11.68%

FTE                                 0.00           18.25           19.20             0.95        5.21%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Added one FTE Personnel Analyst to assist with reviewing and designing job descriptions,
      conducting on-site job audits and assisting in recruitment efforts. This position will help
      reduce recruitment turn around time and increase the number of positions in which
      classification audits are conducted. This improvement in services will allow our customer
      agencies to more promptly and accurately fill their vacant positions which will, in turn, allow
      them to maintain their service levels.




                                                  145
                                                                                             Printing


Division: Printing
Office Description

   Statement of Purpose
   The Division of Printing provides quality, cost efficient, printing services to all divisions in the
   County.

   Principal Services
   Provide quality, cost efficient, printing services to all divisions in the County.

   Statutory Authority
   N/A

   Funds and Organizations
   Fund        Fund Name              Organization       Description

   650          Facilities Services       3200            Printing




Goals and Goal Oriented Outcomes
         1. Compete and Win Services.
         2. Best Quality Service.

   Performance Measures

                                       Goal        2005           2006          2006           2007
            Measure                    Ref        Actual         Target         YTD           Target
Number of impressions                   1             N/A       7,533,288     3,414,625            N/A
% Growth in impressions                 1             N/A             N/A           N/A            2%
Income in Black                         1             N/A              $1       $25,727        $20,000
Satisfaction Survey                     2             N/A            90%           91%            96%

   Industry Standards and Benchmarks
   None


Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
   None




                                                 146
                                                                                     Printing

  2007 Initiatives
  Two percent growth in impressions by 12/31/2007.
  Twenty thousand dollars in the black by 12/31/2007
  96% of our customers state that they are satisfied by 12/31/2007.

  Challenges, Issues, Trends
  N/A


2007 Budget Request
2007 ADOPTED BUDGET
Printing – Organization 3200
  Financial Summary

                                         2006          2007           Amount
                    2005 Actual        Adopted       Adopted          Change       % Change
  Personnel                  $0               $0      $247,907         $247,907       #DIV/0!
  Operations                  0                0        289,897         289,897       #DIV/0!
  Capital                     0                0              0               0       #DIV/0!
  Other                       0                0         19,500          19,500       #DIV/0!
 Total Expenditures          $0               $0      $557,304         $557,304       #DIV/0!

 Operating Revenue              $0             $0      $542,219        $542,219       #DIV/0!
  County Funding                 0              0        15,085          15,085       #DIV/0!
 Total Funding                  $0             $0      $557,304        $557,304       #DIV/0!

 FTE                           0.00           0.00          4.00            4.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  This budget was previously part of Mayor’s Operations 1021. This year the budget is a
  separate organization.




                                            147
                                                                      Facilities Management


Division: Facilities Management
Division Description
  Statement of Purpose

  The mission of the Facilities Management Division is to build, maintain and operate effective
  facilities for the employees and citizens of Salt Lake County

  Principal Services
                                          Facilities
                                         Management




         Capital
    Improvement and                                  Government Center
                          Telecommunications                                  Skilled Trades
   Construction Project                                 Operations
      Management




                              Mail Room and          Planning and
                                  Courier            Administration




  Capital Improvements and Construction Project Management – Organization 3300

      Salt Lake County agencies and programs occupy over five million square feet of built
      space. This program provides budget management, programming, design, construction
      management and warranty functions for new facilities, remodels and major maintenance
      projects.

  Telecommunications – Organization 3300

      Salt Lake County has one, centralized telecommunications system. This program
      provides dependable, cost effective voice communication systems and services to enable
      employees and the public to conduct the business of Salt Lake County.

  Government Center Operations – Organization 3300

      The County Government Center houses elected officials, County administration and
      several Salt Lake County Government services. This program provides for the operation,
      maintenance, security and cleaning of that facility.

  Skilled Trades – Organization 3300

      Both contracted services and County employees complete skilled maintenance and
      construction tasks. This program provides for electrical, electronic, plumbing, carpentry,
      HVAC, custodial and carpet cleaning services to existing County facilities.



                                               148
                                                                       Facilities Management


 Mail Room and Courier – Organization 3300

        The courier collects and delivers US and Interoffice mail for the Government Center and
        some outlying facilities. This program applies postage to outgoing mail and manages
        contracted services for bulk mail.

 Planning and Administration – Organization 3310 & 3311

        The Facilities Management Division provides countywide support in facility master
        planning and capital improvements program management as well as preliminary design,
        cost estimates and feasibility studies for projects proposed for funding and construction.
        They also provide support to the art collection and other special projects.

  Statutory Authority

  Salt Lake County Ordinance 2.14, Department of Administrative Services

  Funds and Organizations

  The Facilities Management Division is funded by the general fund for Countywide services
  and by an internal service fund for specific services such as telecommunications system
  management, Government Center operations, courier services, and building trade services.
  The general fund is Fund 110 and organization 3310. Organization 3311, the Art Collection,
  is also in Fund 110. The internal services fund is 650 and organization is 3300.

  Fund         Fund Name              Organization         Description

  110           General Fund              3310           Facilities Management
  110           General Fund              3311           Art Collection
  650           Facilities Services       3300           Facilities Services
  630           Telephone Mgmt.           5350           Telephone Management (2005)
  640           Govt. Ctr. Operations     3900           Govt. Ctr. Operations (2005)



Goals and Goal Oriented Outcomes
  Goals
  1. Provide buildings that are safe, accessible, functional, sustainable and efficient and have
     a positive environmental impact;
  2. Provide quality maintenance and effective repair services to existing facilities to ensure
     proper operation;
  3. Provide competitive, cost effective and value added service;

  Performance Measures

                                   Goal                        2006          2006          2007
           Measure                 Ref       2005 Actual      Target         YTD          Target


                                  In Development – see information
                                        that follows this table




                                                 149
                                                              Facilities Management


1. Assessment scores in the Government Center for multiple systems and list of
   deficiencies.
       a. Complete 100% of the corrective maintenance projects identified in the
           assessment.

2. Ratio of hours allocated to preventive maintenance tasks to total labor hours.
       a. Increase the total periodic maintenance work hours by 20% above the 2005 total
            or to a total of 24,000 hours.

3. Facilities Management costs compared to contracted costs.
       a. Costs should be at least 15% below contracted rates.

4. Percent of work classified as scheduled maintenance:
   Carpenters                               7.81%
   Electrical                              12.58%
   Plumbing                                19.97%
   HVAC                                    17.55%
   Carpet Cleaning                         54.81%
   Labor                                   31.48%
   Telecommunications                       9.69%
   Locks                                   27.81%

5. County labor costs for services
   Project Manager                         $60/hr
   Assistant Project Manager               $55/hr
   Electrical                              $45/hr
   Security Electronics                    $55/hr
   Carpenters                              $35/hr
   Carpet Cleaning                         $.065/sq ft
   Laborers                                $25/hr
   Plumbing                                $45/hr
   DDC Specialists                         $55/hr
   Low-temp refrigeration                  $55/hr
   HVAC Mechanic                           $45/hr
   Locksmith                               $45/hr
   Sr. Telecommunications Technician       $55/hr
   Telecommunications Technician           $45/hr

6. Rental Cost for the Government Center: $9.25/ sq ft

Industry Standards and Benchmarks
Contracted labor costs for services
   Project Manager                         $82.75/hr
   Assistant Project Manager               $66/hr
   Electrical                              $70/hr
   Security Electronics                    $90/hr
   Carpenters                              $34/hr
   Carpet Cleaning                         $.080/sq ft
   Laborers                                $18/hr
   Plumbing                                $79/hr
   DDC Specialists                         $128-170/hr
   Low-temp refrigeration                  $75/hr
   HVAC Mechanic                           $70/hr
   Locksmith                               $60/hr
   Sr. Telecommunications Technician       $115/hr



                                         150
                                                                      Facilities Management

         Telecommunications Technician            $65/hr

Full Service Lease Cost for space similar to the Government Center: 15.00 - 16.00/ sq ft




Major Initiatives, Trends, and Challenges
    Review of Prior Initiatives and Applicable Legislative Intent
    1.   Upgraded MAXIMO work order, labor and preventative maintenance tracking system
    2.   Completed strategic plan for the telecommunications system
    3.   HVAC staff completed three levels of certification training
    4.   South Jordan and Draper libraries brought on line as design-build projects
    5.   Salt Palace expansion project initiated as design-build project

    2007 Initiatives
    1.      Evaluate existing county facilities and construction standards in order to minimize
            unnecessary energy and water usage.
    2.      Improve data base of maintenance history and refine predictive maintenance
            program for County facilities.
    3.      Implement a County–wide master plan for County facilities.
    4.      Improve the oversight and management of the equipment, circuits and traffic within
            the telecommunications system.
    5.      Provide stronger internal control of accounts payable/ contracts and accuracy of
            internal billing.
    6.      Follow the recommendations of the Risk Management Office to correct safety
            hazards in County facilities.

    Challenges, Issues, Trends
    1. Facilities Services is an internal services fund. Where fully loaded labor costs are less
       than outside contractors, in-house employees perform projects. We have no control of
       County agencies that use in-house staff to perform projects that are not cost effective.

    2. The population of Salt Lake County is expanding and demographics are changing.
       Existing facilities are not all designed to meet the needs of the current population.

    3. Building technology is continuing to change. Different skills especially in electronics and
       programming are required to support new technology.

    4. County agencies are requesting an increasingly higher level of sophistication of physical
       security from theft, violent employees and terrorism.

    5. Agencies have expressed a desire to decentralize in order to deliver services closer to
       where their customers reside. This will require more satellite facilities in the communities.

    6. The need to construct energy efficient buildings is becoming more critical.

    7. Facilities Management work is constantly being compared to outside contractors. In
       completing projects, in-house personnel and contractors share the work based on who is
       most cost effective and can best complete the work.




                                                151
                                                                    Facilities Management

2007 Adopted Budget
Facilities Management - Organizations 3300, 5350, 3900
      Financial Summary

                                         2006           2007          Amount
                      2005 Actua l     Adopte d       Adopted         Cha nge      % Cha nge
  Personnel            $4,321,249      $4,760,000     $5,378,751        $618,751      13.00%
  Operations            8,687,418       8,866,297      9,671,276         804,979       9.08%
  Capital                       0               0              0               0
 Other                    977,190       1,307,857      1,369,221          61,364        4.69%
Tota l Expe nditure s $13,985,857     $14,934,154    $16,419,248      $1,485,094        9.94%

 Operating Re venue $13,356,254 $13,517,843 $15,283,136               $1,765,293       13.06%
 Minus Expenditures  13,985,857   14,934,154   16,419,248              1,485,094        9.94%
 Incre a se
(Decrea se) in Ne t
Asse ts               ($629,603) ($1,416,311) ($1,136,112)              $280,199      -19.78%

FTE                            0.00          72.20          78.20           6.00        8.31%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

            •   Hiring an Assistant Telecommunications Manager 26 to improve the oversight
                and management of the equipment, circuits and traffic within the
                telecommunications system; utilizing switchview software. (Initiative 4)

            Revenues increased because of:

            •   Government Center Cafeteria Rent reduction for Meals on Wheels Contractor
                - $48,682
            •   Inmate Pay Phone revenue - $983,000




                                             152
                                                                         Facilities Management

Facilities Management - Organization 3310
      Financial Summary

                                            2006            2007           Amount
                       2005 Actua l        Adopte d       Adopte d         Cha nge    % Cha nge
 Personnel                $303,913          $289,425       $255,206         ($34,219)    -11.82%
 Operations                174,063           257,754         293,352          35,598      13.81%
 Capital                         0                  0              0               0      #DIV/0!
 Other                     196,170           267,805         267,805               0       0.00%
Tota l Ex pe nditure s    $674,146          $814,984       $816,363           $1,379       0.17%

Ope ra ting Re ve nue              $0        $124,393             $0        ($124,393)     -100.00%
 County Funding               674,146         690,591        816,363          125,772        18.21%
Tota l Funding               $674,146        $814,984       $816,363           $1,379         0.17%

FTE                                0.00           3.55            2.55           -1.00      -28.17%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.

Art Collection - Organization 3311
      Financial Summary

                                            2006            2007           Amount
                       2005 Actua l        Adopte d       Adopte d         Cha nge       % Cha nge
 Personnel                      $0                 $0             $0              $0        #DIV/0!
 Operations                      0                  0              0               0        #DIV/0!
 Capital                    15,000            25,000          43,775          18,775        75.10%
 Other                       1,327             1,225           1,225               0         0.00%
Tota l Ex pe nditure s     $16,327           $26,225         $45,000         $18,775        71.59%

Ope ra ting Re ve nue               $35            $0             $0              $0         #DIV/0!
 County Funding                  16,292        26,225         45,000          18,775         71.59%
Tota l Funding                  $16,327       $26,225        $45,000         $18,775         71.59%

FTE                                0.00           0.00            0.00            0.00       #DIV/0!

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      The capital budget was increased by the Council to support local artists and to fund the
      purchase of more paintings.




                                                 153
                                                                           Fleet Management


Division: Fleet Management
Division Description
  Statement of Purpose

  The mission of Salt Lake County’s Fleet Management Division is to provide safe, economical,
  energy-efficient vehicles and equipment to the employees of Salt Lake County, enabling the
  employees to provide the best possible services to the citizens of Salt Lake County.

  Principal Services

                                                 Fleet
                                              Management


          Fuel             Repairs and          Replacement        Acquisition and        Motor Pool
                           Maintenance        Funding Services        Disposal




  Fuel – Organization 4800

        Provide fuel services to all county fleet user organizations, to include county fueling
        facilities, on-site fueling, and management and oversight of county vehicle fueling through
        the use of the state-administered GasCard system.

  Repairs & Maintenance – Organization 4800

        Repair, service, and maintain vehicles and equipment in order to ensure high mechanical
        reliability, vehicle-efficiency, safety, and cost-efficiency to user organizations.

  Replacement Funding Services – Organization 4800

        Manage the county vehicle replacement program by providing vehicle replacement
        funding services for user organizations. Collect and manage the funds on behalf of
        county user organizations to be used for vehicle replacement. Collect replacement funds
        prudently over the life of the vehicles.

  Acquisition & Disposal – Organization 4800

        Acquire and dispose of vehicles and equipment for county agencies at appropriate times
        to obtain the most cost-efficient use of each vehicle and to obtain the highest possible
        return on investment.

  Motor Pool – Organization 4800

        Provide and maintain a pool of easily accessible, general-use vehicles for use by County
        agencies on an as-needed basis for short-term vehicle use.

  Statutory Authority
  N/A




                                               154
                                                                               Fleet Management

   Funds and Organizations
   Fund          Fund Name              Organization            Description

   620           Fleet Management            4800            Fleet Management



Goals and Goal Oriented Outcomes
   Goals

   1. Decrease preventive maintenance and downtime of refuse trucks.

   2. County-wide Fleet Preventative Maintenance Compliance

   3. Customer Satisfaction of 87%

   Performance Measures
                                      Goal                          2006         2006          2007
            Measure                   Ref      2005 Actual         Target        YTD          Target
Preventive maintenance cost
per mile reduction                      1                 N/A       2% dec            0%               N/A
Reduction in down time                  1                 N/A      10% dec            0%               N/A
% of vehicles that receive PMs
when due                                2                 N/A          70%            0%               N/A
Develop surveys                         3                 N/A            3             0               N/A
Satisfaction %                          3                 N/A          87%            0%               NA

   Industry Standards and Benchmarks

   None



Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
   Fleet has moved away from the rapid rotation replacement program to a life-cycle-costing
   analysis to replace vehicles based upon age, life-to-date maintenance, utilization, inflation,
   and depreciation.

   2007 Initiatives
   •     Increase parts warehouse inventory accuracy to 98% or better by 12/31/07.
   •     Define preventative maintenance schedules for 100% of Fleet unit types by 12/31/07.
   •     Increase preventative maintenance compliance to 70% by 12/31/07.
   •     Define and enter warranty information for 100% of applicable Fleet units by 12/31/07.
   •     Identify at least one viable alternative fuel for use in county fleet vehicles by 12/31/07.




                                                    155
                                                                             Fleet Management

      Challenges, Issues, Trends

          •   Use of alternative fuel vehicles as part of the County Fleet
          •   Fluctuation of economy and fuel costs
          •   County jurisdictions
          •   Contracting with outside entities
          •   Outsourcing practices
          •   Evaluation and realignment of our organizational identity
          •   Need for marketing for the future
          •   Advances in technology
          •   Realigning our business practices and staffing assignments utilizing current staffing
              levels



2007 Adopted Budget
Fleet Management – Organization 4800
      Financial Summary

                                             2006            2007           Amount
                      2005 Actua l         Adopte d        Adopted          Cha nge     % Cha nge
  Personnel            $3,013,443          $3,146,383      $3,198,296          $51,913        1.65%
  Operations            8,687,454           8,637,151       7,518,038       (1,119,113)    -12.96%
  Capital                       0                   0               0                0       #DIV/0!
 Other                  5,328,844           9,746,636       6,576,636       (3,170,000)    -32.52%
Tota l Expe nditure s $17,029,740         $21,530,170     $17,292,970      ($4,237,200)     -19.68%

 Operating Re venue $19,692,692           $22,557,068     $15,166,414      ($7,390,654)        -32.76%
 Minus Expenditures  17,029,740            21,530,170      17,292,970       (4,237,200)       -19.68%
 Incre a se
(Decrea se) in Ne t
Asse ts              $2,662,952            $1,026,898     ($2,126,556)     ($3,153,454)      -307.09%

FTE                                0.00           49.00          48.00             -1.00       -2.04%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Expenditure decreases were largely due to decreases in depreciation and loss on sale of
      assets. Also in 2006 a refund was paid to the Unified Fire Authority that will not recur in
      2007.

      Revenues are sharply decreasing due to the change in replacement program philosophy,
      less savings are required for the replacement of vehicles. The amount charged to divisions
      has dropped significantly.




                                                 156
                                                                Employee Services Reserve


Employee Services Reserve Fund
Description
  Statement of Purpose
  The Employee Service Reserve (ESR) Fund was established so that all Salt Lake County
  employee benefit expenses and revenues could be collected and accounted for in one fund in
  order to improve oversight, monitoring, and budgeting of these services.

  Principal Services
                                     Employee Services Reserve
                                               Fund




     Nonstatutory
                        Administration     Statutory Benefits      Early Retirement   Fitness Center
       Benefits



  Nonstatutory Benefits – Organization 5300

     Provide the following nonstatutory benefits: tuition assistance to eligible employees who
     complete approved college level degrees or courses; group medical and dental insurance
     for employees and retirees; life and accidental death and dismemberment insurance;
     County sponsored Healthy Lifestyles program; years of service and retirement awards for
     eligible employees.

  Administration – Organization 5301

     Oversee the recording of all accounting transactions affecting employee benefits.
     Monitor results in comparison to the adopted budget. Perform analysis of the financial
     condition and operations of the fund. Forecast utilization trends and the related financial
     effects to the fund and make recommendations for changes if needed. Oversee activities
     connected with the benefit programs which include: enrollment; confirmation of eligibility;
     verification of payments due; benefit communication to employees, retirees and
     management; coordination with providers; administration of COBRA and HIPPA.

  Statutory Benefits – Organization 5302

     Provide the following statutory benefits: FICA, Medicare, unemployment, retirement
     contributions and adjustments, long term disability, 401(k), industrial medical and
     worker’s compensation. Also record the costs of lump sum vacation, and lump sum sick
     leave payments to retiring and terminating employees.

  Early Retirement – Organization 5303

     In accordance with Personnel Policy and Procedure 5340, Salt Lake County contributes
     $5,000 for full time employees and $2,500 for part time employees for each year of
     retirement credit being purchased by an employee with at least 25 years of service in the
     public contributory or public noncontributory retirement systems. The contribution
     amounts are limited to the number of years of service needed for the employee to retire
     with no actuarial reduction, not to exceed $25,000 per full time employee or $12,500 per
     part time employee.



                                              157
                                                              Employee Services Reserve


   Fitness Center – Organization 5305

         In order to encourage employee fitness and reduce medical insurance costs, an onsite
         facility is provided where paying members can receive exercise instruction individually
         and in group classes. The facility offers cardiovascular and strength machines, locker
         rooms with showers, and a complete exercise studio for various group workouts.

   Statutory Authority
   The management of employee benefits is covered by County Ordinance 2.80.130.

   Funds and Organizations
   The Employee Service Reserve Fund (ESR Fund) has five organizations.

   Fund          Fund Name           Organization         Description

   740           ESR Fund                5300             Nonstatutory Benefits

   740           ESR Fund                5301             Administration

   740           ESR Fund                5302             Statutory Benefits

   740           ESR Fund                5303             Early Retirement

   740           ESR Fund                5305             Fitness Center



Goals and Goal Oriented Outcomes
   Goals
   1. Successfully manage the ESR budget with not more than a 5% year end adjustment.
   2. Review and process approximately 6,200 payments for the 125 Cafeteria Plan, insurance
      providers, Utah Retirement Systems, Utah State Tax Commission, employees, and
      others in an accurate, efficient and timely manner.
   3. Strive for excellent service with the employees we serve and providers we work with.
   4. Provide ESR staff with adequate benefit and County policy training, not less than 144
      hours a year in total. This will ensure the staff has information and expertise to manage
      the benefit programs efficiently and in accordance with State and Federal regulations and
      County policy.

   Performance Measures
                           Goal        2005
       Measure             Ref        Actual        2006 Target     2006 YTD        2007 Target
Percent adjustment to
year end budget              1              2%               3%                1%             3%
Payment error rate of
less than .3% of
checks issued from
Fund 740                     2               NA              NA                NA             .3%
Late payment rate of
less than 1% of checks
issued from Fund 740         2               NA              NA                NA             1%



                                                158
                                                               Employee Services Reserve

                           Goal        2005
         Measure           Ref        Actual        2006 Target      2006 YTD         2007 Target
Personnel Customer
Satisfaction Survey
completed in March                         See               See              See              See
2006 (See Personnel          3       Personnel         Personnel        Personnel        Personnel
Narrative)                            Narrative         Narrative        Narrative        Narrative
Actual hours of training
for all benefit staff        4
members                                      NA               NA               NA               144

    Industry Standards and Benchmarks
    No benchmarking currently performed.



Major Initiatives, Trends, and Challenges
    Review of Prior Initiatives and Applicable Legislative Intent
    None

    2007 Initiatives

        •   Enhance analysis of the financial condition and results of operations of the ESR fund.
        •   Improve cost awareness, identify cost trends, and suggest solutions to minimize
            employee benefit costs.

    Challenges, Issues, Trends

        •   This year showed the slowest rate of health care inflation nationally since 2000,
            although premiums still increased at a rate significantly above the overall inflation
            rate. Budgeting for County medical insurance increases within current revenues
            continues to be a challenge for policy makers.




                                                159
                                                            Employee Services Reserve

2007 Adopted Budget
Nonstatutory Benefits – Organization 5300
      Financial Summary
                                           2006           2007         Amount
                        2005 Actua l     Adopted        Adopted        Cha nge     % Change
  Personnel                      $0              $0             $0             $0     #DIV/0!
  Operations             36,023,716      39,909,014     37,906,000     (2,003,014)     -5.02%
  Capital                         0               0              0              0     #DIV/0!
  Other                      61,496          60,000         90,000         30,000     50.00%

Tota l Expe nditure s   $36,085,213     $39,969,014    $37,996,000    ($1,973,014)       -4.94%

 Operating Re venue $35,977,882 $40,769,016            $38,166,000    ($2,603,016)       -6.38%
 Minus Expenditures  36,085,213  39,969,014             37,996,000     (1,973,014)
 Incre ase
(Decrea se) in Ne t
Asse ts               ($107,331)   $800,002              $170,000       ($630,002)      -78.75%

FTE                              0.00           0.00          0.00            0.00      #DIV/0!

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      At the beginning of 2006 the County made changes in the benefits offered under the health
      insurance plans. A deductible was implemented on the PEHP Preferred and Advantage
      plans, coinsurance levels changed, and pharmacy copays went from being a fixed amount to
      a percentage. Some of the benefits were changed to encourage enrollment in the Summit
      plan. As a result, 2006 Summit enrollment more than doubled from 2005 levels. This caused
      2006 to be over-budgeted and a smaller budget for 2007 adopted based on the new
      enrollment levels.

Administration – Organization 5301
      Financial Summary
                                           2006           2007         Amount
                      2005 Actua l       Adopte d       Adopted        Cha nge       % Cha nge
  Personnel              $555,501          $619,056       $650,939       $31,883         5.15%
  Operations               42,160           109,862        112,206          2,344        2.13%
  Capital                       0                 0              0              0       #DIV/0!
 Other                  1,604,933         1,763,502      1,763,502              0        0.00%
Tota l Expe nditure s  $2,202,593        $2,492,420     $2,526,647       $34,227         1.37%

 Operating Re venue      $2,769,911      $2,672,000     $3,181,626      $509,626        19.07%
 Minus Expenditures       2,202,593       2,492,420      2,526,647        34,227
 Incre a se
(Decrea se) in Ne t
Asse ts                    $567,318       $179,580       $654,979       $475,399       264.73%

FTE                              0.00           7.50          7.55            0.05        0.67%




                                              160
                                                              Employee Services Reserve

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant increase in expenditures. $450,000 revenue increase due to interest income.

Statutory Benefits – Organization 5302
      Financial Summary

                                             2006           2007         Amount
                      2005 Actua l         Adopted        Adopted        Cha nge        % Change
  Personnel           $41,064,134         $44,400,250    $44,684,067      $283,817          0.64%
  Operations                    0                   0              0             0         #DIV/0!
  Capital                       0                   0              0             0         #DIV/0!
  Other                         0                   0              0             0         #DIV/0!
Tota l Expe nditure s $41,064,134         $44,400,250    $44,684,067      $283,817          0.64%

 Operating Re venue $42,041,272           $44,400,251    $44,684,067       $283,816          0.64%
 Minus Expenditures  41,064,134            44,400,250     44,684,067        283,817
 Incre ase
(Decrea se) in Ne t
Asse ts                $977,138                    $1             $0             ($1)     -100.00%

FTE                                0.00           0.00          0.00            0.00       #DIV/0!


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant increase in expenditures.

Early Retirement – Organization 5303
      Financial Summary


                                            2006           2007          Amount
                      2005 Actua l         Adopted        Adopted        Cha nge        % Change
  Personnel               $44,805           $325,000       $650,000       $325,000        100.00%
  Operations                    0                  0              0              0          #DIV/0!
  Capital                       0                  0              0              0          #DIV/0!
  Other                         0                  0              0              0          #DIV/0!
Tota l Expe nditure s     $44,805           $325,000       $650,000       $325,000         100.00%

 Operating Re venue          $250,000        $100,000      $650,000        $550,000        550.00%
 Minus Expenditures            44,805         325,000       650,000         325,000
 Incre ase
(Decrea se) in Ne t
Asse ts                      $205,195       ($225,000)            $0       $225,000       -100.00%

FTE                                0.00           0.00          0.00            0.00       #DIV/0!




                                                 161
                                                                Employee Services Reserve

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

      The number of employees retiring in 2006, especially those who had the County participate in
      purchasing future retirement service credit under policy 5340, increased sharply. In 2005 two
      employees purchased future retirement credit; in 2006 the number of employees increased to
      19. For 2007 it is anticipated that participation in the purchase of future retirement service
      credit will increase from 2006 levels due primarily to the decision to increase temporarily the
      buyout of unused sick leave from 25% to 75%.

Fitness Center – Organization 5305
      Financial Summary
                                            2006            2007           Amount
                      2005 Actua l         Adopted         Adopted         Cha nge        % Change
  Personnel                    $0                 $0              $0               $0        #DIV/0!
  Operations              120,478            146,169         148,669            2,500         1.71%
  Capital                       0                  0               0                0        #DIV/0!
  Other                     5,185              5,450           5,450                0         0.00%
Tota l Expe nditure s    $125,663           $151,619        $154,119          $2,500          1.65%

 Operating Re venue          $152,772        $151,619       $162,119          $10,500          6.93%
 Minus Expenditures           125,663         151,619        154,119            2,500
 Incre ase
(Decrea se) in Ne t
Asse ts                       $27,109               $0         $8,000          $8,000       -274.96%

FTE                                0.00           0.00            0.00             0.00       #DIV/0!

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant increase in expenditures.




                                                 162
                                 TABLE OF CONTENTS
                                  BY SERVICE AREA

SERVICE AREA

PUBLIC SAFETY

    SHERIFF..................................................................................... 165
           1410 Unincorporated Sheriff Services
           1415 Sheriff Law Enforcement Services
           1420 County Jail
           1425 Sheriff Court Services and Security
           1430 Sheriff County Wide Investigation and Support Services
    JUSTICE COURT ....................................................................... 173
           1500 Justice Court
    ANIMAL SERVICES.................................................................... 179
           2200 Animal Services
    CRIMINAL JUSTICE ................................................................... 182
           2400 Criminal Justice
    FIRE ............................................................................................ 186
           4300 Fire
           4310 Salt Lake Valley Fire Service District
           4350 Emergency Services




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               164
                                                                                            Sheriff


Elected Office: Salt Lake County Sheriff
Office Description
  Statement of Purpose
  The Salt Lake County Sheriff’s Office, in partnership with the community, proactively protects
  and serves the community through progressive, comprehensive, and cost-effective law
  enforcement, corrections, court service, and protective services activities.

  Principal Services




  Law Enforcement Services – Organization 1410, 1415, 1430

  The Sheriff’s Office provides services traditionally associated with police operations. These
  services are provided to approximately 245,000 residents of the County through current direct
  services to the Unincorporated County and contracted services to the incorporated cities of
  Bluffdale, Cottonwood Heights, Herriman, Holladay and Riverton.

  Court and Protective Services – Organization 1425

  As directed by statute, the Sheriff provides bailiff services to the District Courts of Salt Lake
  County.

  Correctional Services – Organization 1420

  Currently, the Sheriff’s largest challenge is the management of the Metro Jail. In 2005 the
  Jail reached operational capacity limits. The Jail capacity was reduced by 2 units in 2006.

  Statutory Authority
  The authority of the Sheriff is found in 17-22-2 of the Utah Code which lists the duties
  expected of the Sheriff. Duties regarding Bailiff Services can also be found in 17-22-27 of the
  Utah Code. Duties regarding County Jails can also be found in 17-22-4 of the Utah Code.

  Funds and Organizations
  A portion of the Salt Lake County Sheriff’s Office Law Enforcement Services is managed in
  an internal service fund (660). The fund contains one organization which is further declinated
  using extensive activity posting for direct precinct and segregated essential pooled service
  expenses (1415). State Statute also requires countywide law enforcement duties to be
  performed by the Sheriff. These are managed in the Sheriff’s Investigative and Support
  Services organization (1430) of the General Fund. Court and Protective Services are
  managed out of organization 1425 in the General Fund. The County Jail system is managed
  out of organization 1420 in the General Fund. Organization 1410 in the Municipal Services




                                               165
                                                                                         Sheriff

  Fund is a non-operating organization which has a sole expenditure which transfers Municipal
  Services dollars to organization 1415 in Fund 660.

     Fund      Fund Name                       Organization    Description

      110      General Fund                         1420       County Jail
      110      General Fund                         1425       Court & Protective Services
      110      General Fund                         1430       Sheriff’s Investigations &
                                                               Support Services
      230      Municipal Services                   1410       Unincorporated Sheriff Services
      660      Law Enforcement                      1415       Sheriff’s Law Enforcement



Goals and Goal Oriented Outcomes
  Goals
  Sheriff’s Law Enforcement Services:

      1. Provide essential community policing resources to ensure a proactive approach to
         solving and preventing crime through an active relationship with the citizens and the
         communities we serve.
      2. Provide essential resources to the unincorporated county resident to ensure a timely
         response to service requests and an acceptable clearance rate to various criminal
         investigations.
      3. Provide essential resources to contract city partners to meet the unique and changing
         needs of the contract cites.
      4. Provide essential resources to continue the county’s leadership role in the Salt Lake
         Area Gang Project (metro gang task force), and consistent and stabilizing
         membership in other county-wide task forces such as Metro Narcotics Task Force
         (DEA), Joint Terrorism Task Force (JTTF), Joint Criminal Apprehension Team
         (JCAT) and other critically important county, state, and federal initiatives.
      5. Provide essential resources to ensure quality Search and Rescue capabilities to
         protect the community as required by statute.

  Sheriff’s Court and Protective Services:

      6. Provide essential resources to the courts to ensure the safety of judges and those in
         the court room as required by statute, as well as security for court facilities.
      7. Provide essential resources to ensure timely service of all varieties of civil papers as
         required by statute.
      8. Provide an essential security presence to protect county employees and citizens at
         various county facilities and venues.

  Sheriff’s Correctional Services:

      9. Ensure adequate jail beds to incarcerate prisoners who pose a threat to the
          community through their criminal history, current offense, behavior and/or non-
          compliance with alternatives to incarceration and/or court ordered incarceration.
      10. Expand alternatives to incarceration programs for prisoners who, through a
          comprehensive risk assessment, may be monitored safely and successfully outside a
          correctional setting.
      11. Expand prisoner programming through cooperative efforts with the Division of
          Substance Abuse Services, Valley Mental Health, Criminal Justice Services and local
          treatment providers in an effort to reduce recidivism.




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  Performance Measures
                                  Goal                       2006         2006          2007
         Measure                  Ref       2005 Actual     Target        YTD          Target

                                         IN DEVELOPMENT



  Industry Standards and Benchmarks
  In Development



Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  1415 – Sheriff Law Enforcement Services

  911 monies have been appropriately diverted into organization 1415. Subsequent corrective
  disbursement re-alignment is still in progress.

  1420 - Metro Jail
  Jail has maintained closure of 2 units of the Adult Detention Center.

  2007 Initiatives
  Law Enforcement Services

  •   Continue momentum for formation of a United Police District.

  Court and Protective Services

  •   The Court system has expanded by three judges for the 2007 budget year, revenues will
      be adjusted in June to reflect the new contracts with the Administrative Office of the
      Courts. Requests to more fully fund bailiff services should continue to be a priority for
      County representatives before the 2007 State Legislative session.

  County Correctional Services

  •   51 allocations were requested to re-open the Oxbow Jail with an annual budget increase
      of $3,784,315, which will increase the capacity of the jail system by 184 beds. – this
      request was denied by the Mayor and Council.

  •   As the jail approaches its 8th year in age, several capital equipment items have
      completed their useful life and will need to be replaced. These include tow tugs which
      are depended on for delivery of meals, and several other items as listed in our budget
      submission. We wish to also note that due to an aging facility we have submitted several
      capital improvement projects through County Facilities which are of a highly critical
      nature.

  The re-opening of Oxbow Jail was not funded in the Mayor’s proposed budget.



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                                                                                         Sheriff


      Challenges, Issues, Trends
      In Development




2007 Adopted Budget
      Charge to Municipal Services Fund – Organization 1410

      Financial Summary

                                            2006           2007         Amount
                       2005 Actua l       Adopte d       Adopte d       Cha nge        % Cha nge
  Personnel                     $0                $0             $0             $0        #DIV/0!
  Operations            17,600,405        18,082,463     19,567,227      1,484,764         8.21%
  Capital                        0                 0              0              0        #DIV/0!
  Other                          0                 0              0              0        #DIV/0!
Tota l Ex pe nditure s $17,600,405       $18,082,463    $19,567,227     $1,484,764         8.21%

Ope ra ting Re ve nue          $0                 $0             $0             $0        #DIV/0!
  County Funding       17,600,405         18,082,463     19,567,227      1,484,764         8.21%
Tota l Funding        $17,600,405        $18,082,463    $19,567,227     $1,484,764         8.21%

FTE                               0.00           0.00           0.00            0.00      #DIV/0!


      Explanation of Significant Changes from Adopted 2006 Budget to
      Adopted 2007 Budget
      As this organization simply transfers operational budget to 1415 for Municipal Law
      Enforcement for the unincorporated area, see 1415 for an explanation of the budget increase.




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                                                                                           Sheriff

      Unincorporated Sheriff Patrol Services– Organization 1415
      Financial Summary
                                            2006           2007           Am ount
                   2005 Actua l           Adopte d       Adopte d         Cha nge        % Cha nge
  Personnel        $14,426,659           $15,583,963    $25,876,463      $10,292,500        66.05%
  Operations         2,655,199             3,314,878      4,429,823        1,114,945        33.63%
  Capital                    0                     0              0                0        #DIV/0!
  Other              1,299,102             1,780,088      2,736,396          956,308        53.72%
Total Expenditures $18,380,960           $20,678,929    $33,042,682      $12,363,753        59.79%

 Ope ra ting Re venue $18,693,233        $19,173,623    $31,637,498      $12,463,875        65.01%
 Minus Expenditures    18,380,960         20,678,929     33,042,682       12,363,753        59.79%
 Incre a se
(De cre a se ) in Ne t
Assets                   $312,273        ($1,505,306)    ($1,405,184)       $100,122         -6.65%

FTE                               0.00         212.00          349.00          137.00        64.62%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Organizations 1415 and 1416 have been combined into one organization for the 2007 budget
      year. This is being done to facilitate a contract board developed menu-driven contracting
      model, which is supported by all contracting entities including the Unincorporated County.
      This combination accounts for most of the significant change in expenditures and FTEs.

      The Adopted Budget includes funding for three new deputy FTEs to patrol the White City
      Township area in the Unincorporated County. Currently, patrol cars are sent from the
      Cottonwood Heights Precinct to respond to calls. Cottonwood Heights City has requested
      that additional unincorporated assets be provided to patrol the area. The residents of White
      City Township also would like more police presence in their neighborhoods.

      Also included in the Adopted Budget is funding for five new deputy FTE’s for the Millcreek
      Precinct. Currently the Millcreek Precinct is handling approximately 30-35% more calls per
      officer than Holladay, its neighboring contract city. The additional officers are needed to
      increase response capability and decrease the number of calls per officer to bring the
      numbers per officer to a more equitable, balanced and manageable level.

      The budget includes a sworn pay structure adjustment of 2.75% for line deputies.




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                                                                                         Sheriff

      Sheriff Contract Law Enforcement – Organization 1416
      Financial Summary

                                            2006           2007          Am ount
                   2005 Actua l           Adopte d       Adopte d        Cha nge     % Cha nge
  Personnel         $7,588,757            $8,680,468             $0     ($8,680,468)   -100.00%
  Operations         1,332,125             1,709,040              0      (1,709,040)   -100.00%
  Capital                    0                     0              0               0       #DIV/0!
  Other                476,602               718,684              0        (718,684)   -100.00%
Total Expenditures  $9,397,485           $11,108,192             $0    ($11,108,192)    -100.00%

 Ope ra ting Re venue     $9,791,875     $10,052,323              $0   ($10,052,323)      -100.00%
 Minus Expenditures        9,397,485      11,108,192               0    (11,108,192)     -100.00%
 Incre a se
(De cre a se ) in Ne t
Assets                      $394,390     ($1,055,869)             $0     $1,055,869      -100.00%

FTE                               0.00         131.00           0.00         -131.00     -100.00%


      Explanation of Significant Changes from Adopted 2006 Budget to
      Adopted 2007 Budget
      Expenditures for this organization have been combined with org 1415 for the 2007 budget
      year.

      Sheriff Countywide Investigation and Support – Org 1430
      Financial Summary

                                            2006           2007          Amount
                        2005 Actua l      Adopte d       Adopte d        Cha nge     % Cha nge
   Personnel             $6,024,619       $6,613,297     $7,038,880        $425,583        6.44%
   Operations             3,143,830        3,187,318      3,077,340        (109,978)     -3.45%
   Capital                  508,656        1,253,400        557,839        (695,561)    -55.49%
   Other                  1,744,315        1,869,670      1,906,103          36,433        1.95%
 Tota l Ex pe nditure s $11,421,420      $12,923,685    $12,580,162       ($343,523)      -2.66%

 Ope ra ting Re ve nue  $1,455,869        $1,963,931       $859,503     ($1,104,428)      -56.24%
   County Funding        9,965,551        10,959,754     11,720,659         760,905         6.94%
 Tota l Funding        $11,421,420       $12,923,685    $12,580,162       ($343,523)       -2.66%

FTE                               0.00          93.00          93.00            0.00       0.00%

      Explanation of Significant Changes from Adopted 2006 Budget to
      Adopted 2007 Budget
      Operational Expenditures:

      Reduction in one time grants expenditures relating to COPS technology grant.

      The budget includes a sworn pay structure adjustment of 2.75% for line deputies.



                                                170
                                                                                             Sheriff

      Revenues:

      Reduction in one time grants revenue approx. $1 million for a COPS technology grant.


      Sheriff Court Security and Protective Services – Organization
      1425
      Financial Summary

                                             2006            2007           Amount
                       2005 Actua l        Adopte d        Adopte d         Cha nge     % Cha nge
  Personnel             $9,680,943        $11,035,267     $12,104,663       $1,069,396       9.69%
  Operations               840,698            862,504         675,865         (186,639)    -21.64%
  Capital                   17,840             32,780          21,600          (11,180)    -34.11%
  Other                    423,490            536,625         536,625                0       0.00%
Tota l Ex pe nditure s $10,962,971        $12,467,176     $13,338,753         $871,577       6.99%

Ope ra ting Re ve nue  $5,017,902          $4,549,546      $5,134,546         $585,000         12.86%
  County Funding        5,945,069           7,917,630       8,204,207          286,577          3.62%
Tota l Funding        $10,962,971         $12,467,176     $13,338,753         $871,577          6.99%

FTE                                0.00          170.51          176.11             5.60        3.28%

      Explanation of Significant Changes from Adopted 2006 Budget to
      Adopted 2007 Budget
      The Sheriff’s submission included several requests from other agencies for bailiff and security
      services. The Adopted Budget includes 1 deputy to serve as a drug court bailiff to reduce the
      courts caseload, 3 court correction officers which will be additions to our contract with the
      Administrative Office of the Courts in July 2007, 1.6 protective services officers as requested
      by Criminal Justice Services which were placed last year in the CJS budget instead of the
      Court Security budget but should appropriately be budgeted in org 1425.

      The budget includes a sworn pay structure adjustment of 2.75% for line deputies, protective
      services officers, & court corrections officers.

      Revenue for the 3 additional bailiffs for the new judges will be adjusted in June to coincide
      with the Administrative Office of the Court’s contracts.




                                                  171
                                                                                              Sheriff

County Jail – Organization 1420
      Financial Summary

                                              2006           2007           Amount
                       2005 Actua l         Adopte d       Adopte d         Cha nge     % Cha nge
  Personnel            $38,874,275         $39,994,023    $42,679,563       $2,685,540       6.71%
  Operations            12,589,442          11,473,023     12,502,525        1,029,502       8.97%
  Capital                  131,183           1,565,000        157,000       (1,408,000)    -89.97%
  Other                  2,832,532           2,675,812      2,675,812                0       0.00%
Tota l Ex pe nditure s $54,427,432         $55,707,858    $58,014,900       $2,307,042       4.14%

Ope ra ting Re ve nue  $5,051,933           $5,225,890     $4,945,890        ($280,000)         -5.36%
  County Funding       49,375,499           50,481,968     53,069,010        2,587,042           5.12%
Tota l Funding        $54,427,432          $55,707,858    $58,014,900       $2,307,042           4.14%

FTE                                 0.00         685.00          689.00             4.00         0.58%


      Explanation of Significant Changes from Adopted 2006 Budget to
      Adopted 2007 Budget

      The Adopted budget funded 1 jail clerk to assist with medical paperwork, 1 medical
      transcriptionist to assist with medical caseload, on program officer and one security officer for
      screenings.

      The budget includes a sworn pay structure adjustment of 2.75% for line deputies and
      corrections officers.




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                                                                                                        Justice Court


Elected Office: Justice Court
Office Description
     Statement of Purpose
     The Salt Lake County Justice Court’s mission is to provide the highest level of judicial service to
     the citizens of the county and the other levels of the Courts at the lowest cost and in the most
     expeditious manner.

     Principal Services

                                                        Justice Court




               Adult Traffic and
                                           Juvenile Traffic
                Misdemeanor                                                Small Claims           Specialty Courts
                                              Charges
               Criminal Charges




                           Court Referee
                                                          Traffic School                  Night Court
                             Services




     Adult Traffic and Misdemeanor Criminal Charges – Organization 1500

     The Salt Lake County Justice Court has jurisdiction to hear Class B and C misdemeanors,
     infractions, and violations of County ordinances that occur in the unincorporated parts of Salt
     Lake County and in the city of Cottonwood Heights.

     Juvenile Traffic Charges – Organization 1500

     The Court has concurrent jurisdiction with the State Juvenile Court over traffic misdemeanors and
     infractions committed by 16 and 17 year olds, except driving under the influence, reckless driving,
     unauthorized control over a motor vehicle, and fleeing a peace officer – over which the Juvenile
     Court has exclusive jurisdiction. The Juvenile Court also has exclusive jurisdiction over offenses
     committed by minors less than 16 years of age.

     Small Claims – Organization 1500

     The Court also has concurrent jurisdiction with the Third District Court over small claims matters
     in which the defendant lives in the unincorporated parts of Salt Lake County or Cottonwood
     Heights City, or in which the debt arose within those areas. The monetary limit on small claims
     matters in the Justice Court is $7,500, plus the cost of prosecution.

     Specialty Courts – Organization 1500

     The Court has three specialty courts: the Misdemeanor Drug Court, the First Offender Drug
     Court, and the Domestic Violence Court. Each of these courts is designed to provide treatment




                                                        173
                                                                                       Justice Court

    options to defendants as an alternative to jail time. The Court is working with the Salt Lake
    County Criminal Services Division, the Criminal Justice Advisory Committee, and the municipal
    justice courts in the County to create a Mental Health Court to provide options to incarceration for
    those misdemeanor defendants that are criminals due to their mental illness.

    Court Referee Services – Organization 1500

    The Court also operates a Court Referee program, which allows defendants to resolve certain
    traffic tickets without seeing a judge, under strict conditions.

    Traffic School – Organization 1500

    Eligible defendants wanting to resolve a traffic citation are offered a plea-in-abeyance, if they pay
    for and attend the Salt Lake County Traffic School, pay the normal fine, and perform whatever
    other conditions are appropriate to the case. Defendants are eligible for this option if they have
    had no traffic citations during the previous three years. The Traffic School is offered at the Court
    during one evening each week, with one session each month providing Spanish instruction. The
    Traffic School is taught by Salt Lake County Sheriff Deputies. In 2006, 615 defendants were
    invited to attend Traffic School.

    Night Court – Organization 1500

    The Court is open to the public during normal County hours, and in addition offers night court for
    traffic arraignments one evening each week.

    Statutory Authority
    Article VIII, Section 1, of the Utah Constitution contemplates the creation of justice courts, which
    were originally known as Justice of the Peace Courts. The statutory authority and operation of
    justice courts is described in Utah Code § 78-5-101 et seq. Justice court operations are also
    governed by Chapter 9 of the Rules of Judicial Administration promulgated by the Utah Judicial
    Council.

    The Salt Lake County Justice Court was established by the Salt Lake County Commission (now
    Council) as a Class I court, meaning that it files over 500 cases per month. Although the Court’s
    judges are appointed by the Salt Lake County Mayor and ratified by the Salt Lake County
    Council, the Court’s sitting judges have all been retained through election as required by statute
    and are considered Elected Officials.

    Funds and Organizations
    The Salt Lake County Justice Court’s budget comes from the County’s municipal services fund -
    230, under Organization 1500.

       Fund       Fund Name                      Organization     Description

        230       Municipal Services                  1500        Justice Court


Goals and Goal Oriented Outcomes
    Goals
        1. Process the Court’s case load with no clerical errors and in an expeditious manner




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                                                                                Justice Court

    2. Provide treatment-oriented resolution for those defendants for whom that is an
       appropriate course of action
    3. Coordinate with other County agencies, outside agencies, and attorneys to make the
       legal process as efficient as possible
    4. Operate Court with sound fiscal responsibility

Performance Measures
                               Goal                       2006          2006          2007
       Measure                 Ref      2005 Actual      Target         YTD          Target


                              In Development – see information
                                    that follows this table


General Operating Statistics. In 2006, the Court projects it will file approximately 18,000 cases,
up from a five-year average of 16,560. The 2006 estimated filings are the highest number of
filings since 2001. The Court’s caseload is dependent on how active the law enforcement
agencies that serve our community are (Salt Lake County Sheriff, Utah Highway Patrol, Salt Lake
County Animal Services, Utah State Division of Motor Vehicles, Utah State Division of Parks and
Recreation, Utah State Division of Wildlife Resources, Utah Division of Water Resources, Salt
Lake County Business Licensing Division, and Salt Lake City/County Health Department). These
agencies’ resource issues and business mandates will dictate the number of citations they issue
or arrests leading to criminal Informations they make. Finally, the Salt Lake County District
Attorney and the Cottonwood Heights City prosecutor have discretion about whether to prosecute
cases, which affects the caseload in the Court.

Specialty Court Statistics. The Salt Lake County Misdemeanor Drug Court originally began in
2000 and was fully operational by 2001. Funding restrictions limited the amount of resources
applied to this program from Criminal Justice Services, and participation in the Misdemeanor
Drug Court was capped at 25. In April 2005, the cap was raised to 50. Currently, 25 defendants
participate in the Misdemeanor Drug Court, and a total of 111 have graduated. We see a
recidivism rate of 13.9%, which compares favorably with the national average of almost 16%.
The Salt Lake County First Offender Drug Court began in March 2005, and currently has 50
participants enrolled. No defendant has yet graduated from the First Offender Drug Court;
therefore, we have no statistics on recidivism.

The Court screened 150 cases with drug charges during the first eight months of 2006 for
eligibility in one of the two drug court programs. Defendants are eligible for the Misdemeanor
Drug Court if they have at least one previous drug-related conviction, no outstanding warrants,
and no felony convictions. The First Offender Drug Court seeks to intervene when a defendant
first offends, before the problem escalates to more serious offenses. Of 150 cases screened, 25
were eligible for the First Offender program, and 36 for the Misdemeanor Drug program.
Defendants can choose whether to participate in Drug Court or to remain in the regular docket.

The Salt Lake County Domestic Violence Court began in 2002. In the first eight months of 2006,
the Court filed 856 cases alleging domestic violence. Defendants have no choice about
participation in this program. Upon a guilty plea or a conviction, the Court sentences these
defendants to treatment, in addition to whatever other sanctions are appropriate. The Court has
not kept statistics on recidivism for this defendant population. We do know that of those
sentenced to a treatment program, only approximately 10% fail to comply with the terms of the
sentence.




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     Court Referee Statistics. The Court Referee program is designed to reduce the number of
     cases that must be heard in Court. The program is convenient for County citizens who can
     resolve minor traffic matters easily and quickly, and is more efficient in its use of Court resources.
     The Court filed 9,481 traffic citations during the first eight months of 2006, including 236 driving
     under the influence or alcohol related reckless driving. Of those traffic citations, 1,788 were
     adjudicated by the Court Referee. Sixty-two (62%) of those were resolved by bail forfeiture,
     meaning the defendant sent in the designated fine amount without requesting a review by the
     Court Referee or the Judge. Of those cases that required the Judge’s attention, 90% were
     resolved and the remaining 10% failed to appear and were issued a warrant.

     Agency Coordination and Collaboration. The Court’s judges, the Court Manager, and the
     Court Fiscal Manager meet regularly with representatives from the Sheriff’s office, the District
     Attorney’s office, and the Legal Defender Association of Salt Lake, to discuss operational issues
     that affect the efficiency and efficacy of the court process. The Cottonwood Heights prosecutor
     and legal defender are also invited to join this meeting.

     The Court Manager and Court Fiscal Manager and selected clerks meet regularly with the staff of
     the District Attorney’s office to resolve issues of coordination. In addition, the Court’s staff meets
     as needed with the Adult Detention Center staff and the Criminal Justice Services staff to resolve
     issues. The Court Manager and Court Fiscal Manager meet monthly with the Court
     Administrators of justice courts throughout the County to exchange ideas and information, and to
     offer assistance to each other.

     Industry Standards and Benchmarks
     No benchmarking is performed in the Court. The Court Clerks have performance standards that
     are used to assess training needs and performance levels. The Court has a full-time trainer to
     ensure that the Court’s clerk staff is trained to perform the many duties of the Court.



Major Initiatives, Trends, and Challenges
     Review of Prior Initiatives and Applicable Legislative Intent

         •   In 2003, the Court received a grant from the Violence Against Women’s Act fund to build
             a Domestic Violence Victim/Witness Room. In 2004, we finished furnishing this room and
             stocking it with resources for victims and witnesses.
         •   In 2005, the Court built a secure cashiering station and assigned two clerks to perform
             cashiering duties. This change has reduced the burden on the general clerk staff and has
             made the Court’s fiscal management more secure.
         •   In 2005, the Court sought and received a $26,000 grant from the Administrative Office of
             the Courts to purchase and install a LiveScan fingerprint system. This system allows the
             Court to fingerprint defendants and send the prints electronically to the State Bureau of
             Criminal Identification, reducing errors and eliminating the need to enter the prints into
             the BCI system manually. The Court’s two bailiffs and several of the clerk staff have been
             trained in using the LiveScan system.
         •   In 2005, the Court installed an upgraded video monitoring system that covers the entire
             Court facility, the hallways outside the Court’s suite, and the secure holding facilities the
             Court constructed in 2004. The Court’s bailiffs are now able to monitor all areas of the
             Court, and can capture images on DVD when necessary.
         •   In 2005, the Court and the Sheriff’s Office received approval from the County Council to
             purchase and install security equipment at the main entrance to the Court’s facilities, and
             to staff the equipment with two additional officers. The magnetometer and x-ray
             equipment was installed early in 2006.




                                                  176
                                                                                  Justice Court

   •   In 2006, work was begun to allow defendants to pay their fines on-line eliminating the
       necessity of coming to the court or of mailing their payments to the court. Also in 2006,
       the court initiated the technology allowing payment of fines with a credit card through the
       mail or at the drop-in mail slot at the court.

2007 Initiatives
   •   Continue to review the case load, case assignment system, and clerk assignments to
       ensure that the Court’s processes are as efficient as possible
   •   Review the physical facilities and submit changes as necessary to consolidate the
       Court’s operations where feasible
   •   Create a Mental Health Court in conjunction with Salt Lake County Criminal Justice
       Services, the Criminal Justice Advisory Committee, and the other justice courts in Salt
       Lake County
   •   Consider other treatment-oriented programs to reduce the need for incarceration of
       misdemeanor defendants

Challenges, Issues, Trends
   •   Federal and state law mandate that the Court provide interpreters for any defendant or
       witness that does not speak English sufficiently to participate in the criminal justice
       system. This requirement includes interpreters for the deaf and hearing impaired. US
       Census data show that the Salt Lake County population grew approximately 4% from
       2000 to 2004. In 2000, almost 16,000 Salt Lake County residents spoke English “less
       than very well.” Assuming that the number grew a similar 4%, a conservative number that
       does not take into account recent immigration, 16,640 Salt Lake County residents now
       speak English “less than very well.” The increase in this population results in a
       concomitant increase in the Court’s use of interpreters.
   •   Treatment oriented court programs reduce the burden on the criminal justice system,
       including jails, by providing strict assessment, treatment, and monitoring as an alternative
       to incarceration for certain defendants. Drug courts, domestic violence courts, and mental
       health courts require the same resources at the court, because these defendants would
       be seen in the regular docket if not assigned to a treatment oriented court. They do,
       however, reduce the revenue flowing into the court. These defendants must pay for their
       treatment, and the courts generally do not impose additional monetary fines.
       The difference between revenue and cost per case heard increases when treatment
       oriented courts are added to the Court’s program. In our case, this increased “loss” is
       absorbed by a corresponding increase in subsidy from the County’s general municipal
       services fund. The money allocated to the Court at the front end of the criminal justice
       system should be balanced against the cost savings from anticipated lower rates of
       incarceration, including delaying the need to build additional jail facilities. Defendants who
       would be incarcerated merely for inability to pay fines can better be addressed with
       appropriate treatment and other alternatives. Defendants who successfully complete
       treatment are less likely to re-offend, and are more likely to return to productive status in
       our community.
   •   The Salt Lake County Justice Court has experienced a decrease in the number of cases
       filed over the last five years: from 22,200 in 2001 to an anticipated 18,000 in 2006.
       During this time most of the newly incorporated cities within the County have established
       their own justice courts, siphoning caseload away from the Salt Lake County Justice
       Court. The Court’s caseload could continue to drop with additional incorporations and
       annexations of unincorporated land into existing municipalities or could increase as the
       west-side corridor is developed. The Court’s caseload is also subject to the decisions of
       law enforcement agencies to issue tickets and arrest defendants and of prosecutors to
       prosecute matters. While the Court’s operating costs have gone down over the last ten
       years, some costs are fixed, such as space and overhead allocations. Adding a Mental




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                                                                                       Justice Court

             Health Court in 2006 will make good use of the Court’s available resources, while also
             providing more alternatives to incarceration to a non-violent population.


2007 Budget Request
2007 ADOPTED BUDGET
Justice Court – Organization 1500
     Financial Summary
                                           2006           2007          Amount
                         2005 Actua l    Adopte d       Adopte d        Cha nge     % Cha nge
   Personnel              $1,337,651     $1,409,089     $1,371,938       ($37,151)      -2.64%
   Operations                390,085        493,086        488,756          (4,330)     -0.88%
   Capital                    47,049         58,000         58,000               0       0.00%
   Other                     115,629        110,232        110,232               0       0.00%
  Tota l Ex pe nditure s  $1,890,414     $2,070,407     $2,028,926       ($41,481)       -2.00%

  Ope ra ting Re ve nue   $1,387,613     $1,300,000     $1,500,000        $200,000         15.38%
   County Funding            502,801        770,407        528,926        (241,481)       -31.34%
  Tota l Funding          $1,890,414     $2,070,407     $2,028,926        ($41,481)         -2.00%

  FTE                            0.00          25.80           25.40           -0.40       -1.55%


     Explanation of Significant Changes from the Adopted 2006 Budget to the
     Adopted 2007 Budget
     No significant changes in expenditures.

     The Court projects the revenue from its operations that will be contributed to the County
     Municipal Services fund in 2007 to be $1,500,000. In addition to that revenue, however, the Court
     provides revenue to other County funds from the fines and fees the Court collects. In 2007, the
     projected revenue to be:
         • $45,500 to the Class B road fund from the Traffic Mitigation Surcharge
         • $160,000 to the County Jail from the Security Surcharge
         • $30,000 to the Legal Defender Association through recoupment fees
     The total of these figures, $235,500, added to the projected revenue to the Municipal Services
     fund, $1,500,000, makes a total of close to $1,735,000 that the Court contributes to County
     revenues.

     The Court’s focus since 2002 has been on providing treatment based programs such as the
     Domestic Violence Court and the two Drug Courts. These programs require the same amount of
     personnel and other resources because the Court would see these defendants in a traditional
     docket if not in one of these special courts. The revenue these cases provide, however, is much
     less than in a traditional docket. The defendants are required to undergo strict assessment,
     treatment, and monitoring, paying for these services out of their pockets. The Court generally
     does not assess an additional monetary fine, thus reducing the revenue available to the Court.
     Although the Court sees less revenue from these treatment based court programs, requiring
     additional funding from the County’s Municipal Services fund, the savings realized in fewer
     incarcerations should offset this increase.




                                               178
                                                                               Animal Services


Division: Animal Services
Division Description
  Statement of Purpose
  Salt Lake County Animal Services is an innovative, progressive agency that strives to
  develop new ideas to meet agency goals; increase revenue to support agency goals and
  costs; develop means to reduce euthanasia of adoptable animals and increase adoptions;
  constantly reaching to improve both internal and external customer service and improve
  employee satisfaction to reduce turnover.

  Principal Services

                                     Animal Services




                 Field Services        Shelter Services       Administration




  The Division serves the citizens and animals within the unincorporated areas of Salt Lake
  County and the cities of Cottonwood Heights, Herriman, Salt Lake City, and Taylorsville.

  Field Services – Organization 2200

      Provides regulatory and enforcement programs. Enforces the animal sections of the
      ordinances governing all areas served. Impounds stray, lost, abandoned, abused pets,
      and large livestock. Regulates animal related businesses such as stables and pet stores.
      Provides on site education for citizens involved in animal related disputes.

  Shelter Services – Organization 2200

      Provides a safe, clean environment for animals impounded by field officers or turned-in to
      the agency by citizens. Provides euthanasia for injured, sick, feral, and unclaimed
      animals. Provides adoption services for people interested in acquiring a new pet
      companion. Provides surgical sterilization of all pets adopted and those redeemed where
      this service is required by ordinance. Provides veterinary care for all animals housed at
      the shelter. Provides customer service for people relinquishing an animal and for those
      redeeming an impounded animal. Provides licensing services to insure proper
      compliance with licensing ordinances and state mandated rabies vaccination.

  Administration – Organization 2200

      Provides internal services in the areas of budget preparation and monitoring, contract
      development and management, facilities and fixed asset management, management of
      information systems and web site, cash handling, collections, purchasing, payroll,
      personnel, organizational development, and other administrative responsibilities.

  Statutory Authority
  Salt Lake County Ordinance Title 8 sets forth the authority of Animal Services. In addition,
  we enforce the Animal sections of the ordinances of the cities we serve through contract.




                                              179
                                                                              Animal Services

    Funds and Organizations
    Animal Services has only one operating organization.


    Fund        Fund Name            Organization          Description

    230       Municipal Service            2200           Animal Services


Goals and Goal Oriented Outcomes

    Goals
    1. Provide consistent high quality internal and external customer service.
    2. Reduce euthanasia of adoptable dogs and cats.
    3. Improve effectiveness of enforcement. (This goal was dropped mid-year due to difficulty
       in measuring outcomes.)
    4. Increase revenue obtained through fines and fees.

    Performance Measures
                                  Goal                         2006          2006          2007
            Measure               Ref      2005 Actual        Target         YTD          Target
Customer satisfaction rating (5                    Not                      70.2% at      90% at 4
point scale)                        1        measured                  4       4 or 5         or 5
Create a work environment
where employees say they are                                                                   80%
satisfied with their jobs.          1                                                   satisfaction
Average number of adoptions
per day open                        2               5.5             10            6.1            10
Reduce euthanasia of                             34.3%           30%           31.4%          30%
adoptable dogs/cats from 2005       2        euthanized      reduction     euthanized     reduction
Increase revenues from fines
and fees                            4                                                          25%
Increase pet licensing              4                                                          15%


    Industry Standards and Benchmarks
    No benchmarking currently performed.




Major Initiatives, Trends, and Challenges

    Review of Prior Initiatives and Applicable Legislative Intent
    None

    2007 Initiatives
    •   Work with Information Services to facilitate pet licensing on our web site.
    •   Increase our presence in the community providing education and information to improve
        pet owner responsibility.



                                              180
                                                                                 l
                                                                            Animal Services

   •   Increase adoption outreach with rescues and foster homes.

Challenges, Issues, Trends

   •   Changing demand for services. Need to be proactive rather than reactive.
   •   Incorporations and annexations require Animal services to bid for contracts to provide
       services.
   •   Increased contract management.
   •   Increased demand for remote access to information through web site. Citizens want to
       be able to perform transactions via the web rather than coming to the shelter.
   •   Changing pet trends and the need to respond to the community’s demands.
   •   Responding to an increasingly diverse community.



2007 Adopted Budget
   Animal Services – Organization 2200
   Financial Summary

                                          2006           2007         Amount
                        2005 Actual     Adopted        Adopted        Change     % Change
   Personnel             $2,338,837     $2,603,177     $2,925,897      $322,720      12.40%
   Operations               735,275        963,868        931,457       (32,411)     -3.36%
   Capital                   25,773         10,000              0       (10,000)   -100.00%
   Other                    261,899        277,713        277,713             0       0.00%
  Total Expenditures     $3,361,784     $3,854,758     $4,135,067       $280,309         7.27%

  Operating Revenue      $1,998,178     $1,884,084     $2,233,844       $349,760        18.56%
   County Funding         1,363,606      1,970,674      1,901,223        (69,451)       -3.52%
  Total Funding          $3,361,784     $3,854,758     $4,135,067       $280,309         7.27%

 FTE                             0.00         48.50          51.50           3.00        6.19%


   Explanation of Significant Changes from the Adopted 2006 Budget to
   the Adopted 2007 Budget
   The overall budget increase is primarily reflected in the personnel area and includes position
   reclassifications that are currently in Personnel for review and 3 new employees were
   approved in the adopted budget. In addition, medical costs for increased surgery and
   veterinary care of the sheltered animals, rabies vaccinations for redeemed and adopted pets,
   and other medical costs related to animal care have increased $10,200. Fuel costs for the
   animal control trucks have increased $28,000 but we have been reducing vehicle
   maintenance costs and show a projected reduction of $35,000 for this line item. The costs
   for contract hauling show a reduction of $12,950. Also, we are showing a small increase in
   utility costs. The operating budget was reduced $49,707 to reflect a net reduction in fleet
   replacement charges.

   Revenue projections show an increase of $56,000 due to fee increases for the
   unincorporated county area and there is an increase of $293,600 from new contract amounts
   for service provision to the cities of Cottonwood Heights, Herriman, Salt Lake City, and
   Taylorsville.




                                              181
                                                                 Criminal Justice Services


Division: Criminal Justice Services
Division Description
  Statement of Purpose
  Criminal Justice Services is committed to providing the citizens of Salt Lake County with
  innovative and effective alternatives to incarceration. We achieve this purpose by offering
  opportunities for clients to succeed through the delivery of quality, evidence-based services.

  Principal Services
                                            Criminal Justice
                                               Services




                           Probation                                  Treatment
   Pretrial Services                          Court Services                             Administration
                           Services                                    Services



  Pretrial Services – Organization 2400

      Provides pretrial release and supervision of clients charged with criminal offenses,
      insuring compliance with release conditions and court appearance. Surrenders are
      facilitated in cooperation with the district attorney, defense attorney, arresting officers,
      court and the defendant who has outstanding warrants. Pre-sentence reports are
      provided to the courts as requested. The Day Reporting Center provides intensive
      supervision, community service, as well as educational and employment opportunities for
      clients who may not be eligible for Pretrial release. Prisoner Services is a program
      utilizing volunteers to teach life skills and provide educational opportunities for
      incarcerated individuals.

  Probation Services – Organization 2400

      Allows offenders a sentence in lieu of jail while providing access to substance abuse
      education, treatment and other social services. Courts are notified of client progress or
      non-compliance.

  Court Services – Organization 2400

      “Specialty” clients are referred by the courts after entering a guilty plea which is held in
      abeyance until successful completion of the program. Requirements include frequent
      appearances before the judge, submitting to random drug testing and being monitored by
      a case manager. Graduated sanctions are imposed for non-compliance, including jail
      time. Successful clients have their guilty pleas withdrawn and the criminal charges
      diminished or dismissed. In addition to Drug Court, other specialty court services include
      Mental Health Court, Domestic Violence Court, Healthy Self Expressions, Johns and
      Prostitution Outreach programs, and Passages.

  Treatment Services – Organization 2400

      Provides outpatient substance abuse and mental health treatment for Criminal Justice
      Services clients, as well as in-jail evaluations, crisis intervention, group counseling, and
      relapse prevention.



                                               182
                                                                    Criminal Justice Services



    Administration – Organization 2400

          Provides overall administration and leadership as well as internal services in the following
          areas: budget preparation and monitoring, contract development and monitoring, facilities
          and fixed asset management, cash handling procedures, billing and collections,
          purchasing, payroll, personnel, support services and organizational development.

    Statutory Authority
    County Ordinance and Memorandum of Understanding with Third District Court.

    Funds and Organizations
    The Division of Criminal Justice Services has one operating organization.

    Fund         Fund Name           Organization         Description

    110           General Fund          2400              Criminal Justice Services



Goals and Goal Oriented Outcomes

    Goals
    1. Provide effective and innovative alternatives to incarceration and promote client success.
    2. Provide quality, evidence-based services.
    3. Provide a responsive, timely information system to assist client accountability and
       services.

    Performance Measures
                                      Goal                        2006         2006          2007
          Measure                     Ref      2005 Actual       Target        YTD          Target
Percentage of successful CJS
                                        1           N/A           75%                         75%
program completions
Number of new evidence                                                                      2 new
                                        2           N/A           N/A
based practices implemented                                                                practices
Percent of CJS staff “users”
trained to use and utilizing C-         3           N/A           N/A                        100%
Track or UWITS

    Industry Standards and Benchmarks
    None




                                                 183
                                                                    Criminal Justice Services

Major Initiatives, Trends, and Challenges
      Review of Prior Initiatives and Applicable Legislative Intent

      •   Day Reporting Center is open. Continued emphasis on process and clarification of
          duties between CJS and Sheriff’s Office; maintain caseload between 140-180, building to
          250 clients.
      •   Treatment Unit was reorganized. Further clarification needed regarding services offered,
          electronic record keeping (UWITS) and “disclosure agreement.”
      •   Division-wide support of Alternatives-to-Incarceration initiative and County Council 90 day
          strategic plan deployment will continue.

      2007 Initiatives

      •   Complete and utilize C-Track and UWITS information systems.
      •   Adopt risk/needs assessments and “proxy” measurements.
      •   Improve client and stakeholder responses to survey.
      •   Introduce motivational interviewing concepts.


      Challenges, Issues, Trends

      •   Jail cap management impacts CJS.
      •   Trends continue “up” for all CJS services
      •   DUI court initiative expectations by federal planning grant.
      •   State legislative initiatives, i.e., Drug Court.



2007 Adopted Budget
Criminal Justice Services – Organization 2400
      Financial Summary

                                             2006            2007          Amount
                       2005 Actua l        Adopte d        Adopte d        Cha nge    % Cha nge
  Personnel             $5,366,829         $6,026,933      $6,463,003       $436,070       7.24%
  Operations             1,758,516          1,808,393       1,823,031         14,638       0.81%
  Capital                   52,894             81,575          35,000        (46,575)    -57.09%
  Other                    373,251            406,221         406,221              0       0.00%
Tota l Ex pe nditure s  $7,551,490         $8,323,122      $8,727,255       $404,133       4.86%

Ope ra ting Re ve nue      $1,597,771      $1,389,731      $1,391,003         $1,272          0.09%
  County Funding            5,953,719       6,933,391       7,336,252        402,861          5.81%
Tota l Funding             $7,551,490      $8,323,122      $8,727,255       $404,133          4.86%

FTE                                0.00          103.25          106.25           3.00         2.91%




                                                  184
                                                             Criminal Justice Services

Explanation of Significant Changes from the Adopted 2006 Budget to
the Adopted 2007 Budget
Added 1.0 FTE Boundary Spanner and .50 FTE Case Manager funded by RIO Mental Health
Grant

Added 1.0 FTE Court Liaison funded by Tobacco Settlement funds

Transferred 1.0 FTE (Substance Abuse Justice Coordinator) from the Division of Substance
Abuse to Criminal Justice Services, funds for the FTE were also transferred to Criminal
Justice Services

Transferred .5 FTE Intake Screener to the District Attorney from Criminal Justice Services,
funds for the FTE were also transferred to the District Attorney




                                           185
                                                                                             Fire


Division: Fire
Division Description
  Statement of Purpose
  To provide Salt Lake County with the most efficient, effective, and professional service
  possible in the areas of fire protection, emergency medical, and emergency services.

  Principal Services

                                             Fire




                             Emergency                Salt Lake Valley
                              Services                Fire Service Area



  Emergency Services – Organization 4350

      The Emergency Services Division has countywide responsibility and authority for disaster
      planning and mitigation. The Division is also responsible for maintaining and operating
      Salt Lake County’s Emergency Operation Center (EOC) at a protected site from which
      government officials exercise direction and control during disasters. This service is
      provided by contract though the Unified Fire Authority (UFA).

  Fire – Organization 4300

      This function has been transferred to the Salt Lake Valley Fire Service Area Fund. Only
      county overhead charges were budgeted here in 2005. This county overhead was
      eliminated after Salt Lake County recalculated the 2006 overhead charges. No budget
      has been requested for 2007.

  Salt Lake Valley Fire Service Area – Organization 4310

      This service is contracted to the UFA. The UFA provides the following services:
      • Public fire awareness, safety and prevention.
      • Fire suppression.
      • Fire code enforcement.
      • Arson investigation.
      • Hazardous material response teams.
      • Technical rescue teams.
      • Basic life support and advanced life support.
      • Paramedic and EMT services.
      • Continuing medical education.
      • Public CPR classes.
      • State Certified Paramedic School.
      • Monitors EMS legislation that affects the service delivery system.




                                             186
                                                                                        Fire


  Statutory Authority
  N/A

  Funds and Organizations
  Emergency Services, Fire, and Salt Lake Valley Fire Service Areas only have one operating
  organization.

  Fund        Fund Name          Organization      Description

  110         General Fund           4350          Emergency Services

  230         Municipal Services     4300          Fire

  240         Salt Lake Valley Fire 4310           Salt Lake Valley Fire Service Area




Goals and Goal Oriented Outcomes

  Goals

  Not available. This is a contracted service.

  Performance Measures

  N/A

  Industry Standards and Benchmarks

  N/A



Major Initiatives, Trends, and Challenges

  Review of Prior Initiatives and Applicable Legislative Intent

  Not available. This is a contracted service.

  2007 Initiatives
  Not available. This is a contracted service.

  Challenges, Issues, Trends
  None.




                                             187
                                                                                                 Fire

2007 Adopted Budget
Emergency Services – Organization 4350
      Financial Summary

                                             2006            2007           Amount
                       2005 Actua l        Adopte d        Adopte d         Cha nge       % Cha nge
 Personnel                      $0                 $0        $117,648        $117,648        #DIV/0!
 Operations              3,702,041          3,940,909       3,942,987            2,078        0.05%
 Capital                         0                  0               0                0       #DIV/0!
 Other                      86,131             61,075          61,075                0        0.00%
Tota l Ex pe nditure s  $3,788,172         $4,001,984      $4,121,710        $119,726         2.99%

Ope ra ting Re ve nue               $0             $0              $0              $0         #DIV/0!
 County Funding              3,788,172      4,001,984       4,121,710         119,726          2.99%
Tota l Funding              $3,788,172     $4,001,984      $4,121,710        $119,726          2.99%

FTE                                0.00            0.00            1.00            1.00       #DIV/0!

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

      One new County Emergency Management Coordinator FTE was funded. This person will
      assist the Mayor’s portfolio in preparing for emergency response, coordinate with the
      emergency planning and response personnel in the Sheriff’s Office, Health Department,
      Public Works, and UFA. Among other assignments, the coordinator will ensure that
      automatic aid agreements are in place with cities in the County and with other counties to
      maximize the effectiveness of emergency response. The coordinator will ensure that written
      agreements are in place with private organizations and vendors, that the emergency
      response plans within the Mayor’s portfolio are integrated into a unified response where
      every department knows its role and responsibilities, and that all divisions within the Mayor’s
      portfolio receive proper training.

      The adopted budget included $10,000 in operating expenditures to support the new County
      Emergency Management Coordinator.

      The adopted contract payment to the UFA was reduced by $7,922.

      The July 2007 – December 2007 contract amount will need to be adjusted to the actual July
      2007 – June 2008 approved contract when known later this year during the county’s mid-year
      budget adjustment period to the actual contract amount.




                                                  188
                                                                                          Fire

Fire – Organization 4300
      Financial Summary

                                          2006               2007       Amount
                       2005 Actua l      Adopte d          Adopte d     Cha nge      % Cha nge
  Personnel                     $0               $0                $0          $0       #DIV/0!
 Operations                      0                0                 0           0       #DIV/0!
 Capital                         0                0                 0           0       #DIV/0!
 Other                     432,674                0                 0           0       #DIV/0!
Tota l Ex pe nditure s    $432,674               $0                $0          $0       #DIV/0!

Ope ra ting Re ve nue             $0                $0            $0           $0       #DIV/0!
 County Funding              432,674                 0             0            0       #DIV/0!
Tota l Funding              $432,674                $0            $0           $0       #DIV/0!

FTE                              0.00              0.00          0.00         0.00      #DIV/0!

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      This budget organization has been closed.

Salt Lake Valley Fire Service District – Organization 4310
      Financial Summary

                                           2006              2007       Amount
                       2005 Actua l      Adopte d          Adopte d     Cha nge      % Cha nge
 Personnel                      $0               $0                $0           $0      #DIV/0!
 Operations             16,735,618       18,900,000        22,325,212    3,425,212      18.12%
 Capital                         0                0                 0            0      #DIV/0!
 Other                     378,044          530,689           580,689       50,000       9.42%
Tota l Ex pe nditure s $17,113,663      $19,430,689       $22,905,901   $3,475,212      17.89%

Ope ra ting Re ve nue          $0                $0          $250,000     $250,000      #DIV/0!
 County Funding        17,113,663        19,430,689        22,655,901    3,225,212      16.60%
Tota l Funding        $17,113,663       $19,430,689       $22,905,901   $3,475,212      17.89%

FTE                              0.00              0.00          0.00         0.00      #DIV/0!


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      The budget appropriation for the UFA contract has increased by $3,425,212. The adopted
      budget includes the following:
         Contract payment to the UFA for the District = $ 17,464,331
         Contract payment to the UFA to add Herriman City to the District = $1,041,311
         Contract payment to add 17.5 FTE’s to the District = $1,843,310
         Fire station maintenance = $300,000
         Future fire station construction = $250,000.
         Paid-call / Sandy City contract / hydrant maintenance = $866,000
         Ambulance fees = $560,260



                                                  189
                                                                                     Fire


The July 2007 – December 2007 contract amount will need to be adjusted to the actual July
2007 – June 2008 approved contract amount when known later this year during the county’s
mid-year budget adjustment period to the actual contract amount.

The adopted projected interest cost increase is $50,000.




                                          190
                               TABLE OF CONTENTS
                                BY SERVICE AREA

SERVICE AREA

SOCIAL SERVICES

    YOUTH SERVICES .................................................................... 193
         2100 Youth Services
    AGING SERVICES ..................................................................... 199
         2300 Aging Services
    EXTENTION SERVICES............................................................. 204
         2350 Extension Services
    LIBRARY..................................................................................... 208
         2500 Library
    COMMUNITY RESOURCES AND DEVELOPMENT .................. 214
         2710 Community Resources and Development
         2730 Redevelopment Agency
         2740 Housing Programs
         2770 Revolving Loans
    SANITY HEARINGS AND INDIGENT LEGAL ............................ 221
         2900 Sanity Hearing and Indigent Legal




                                                 191
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               192
                                                                                Youth Services


Division: Youth Services
Division Description
   Statement of Purpose
   The Division of Youth Services provides children, youth and families in crisis with immediate
   safety, shelter and support. The Division of Youth Services impacts the future of youth and
   families in Salt Lake County, providing dynamic, cutting edge, innovative and life altering
   services. Our employees establish powerful and life-long connections that enhance all of our
   lives.

   Principal Services

                                         Youth Services




 Youth           Children's          Alcohol         Emergency
                                                                          YES           Administration
Services       Justice Center       and Drug           Care



   Services are available to all Salt Lake County residents. Our services focus on crisis
   intervention, safe shelters for youth and support services for children, families and allied
   agencies.

   Youth Services – Organization 2100

       Provides quality crisis intervention and therapeutic services to families and youth in an
       effort to allow youth to remain at home and prevent further escalation in the juvenile
       justice system.

   Children’s Justice Center – Organization 2100

       Provides a comfortable, child-friendly atmosphere for children to receive coordinated
       services during the child abuse investigative process.

   Alcohol and Drug – Organization 2100

       Provides caring, solution-focused programs that prevent substance abuse and support
       youth caught in the downward spiral of substance abuse.

   Emergency Care – Organization 2100

       Provides shelter, supervision and safety in a nurturing environment for children and youth
       who are abused, neglected or dependent by providing for their physical, social and
       emotional needs.

   YES – Organization 2100

       Provides a comprehensive youth employment and training program for at risk and income
       eligible youth.




                                               193
                                                                                  Youth Services


    Administration – Organization 2100

          Provides effective and efficient centralized support and oversight for all of the Division’s
          programs. This includes but is not exclusive to: fiscal oversight, budget preparation and
          monitoring, purchasing, personnel action and employee development, payroll, 24 hour
          operations, records management and asset management.

    Statutory Authority
    Utah State Law section 62A-7-104 states that the state Division of Juvenile Justice Services,
    or its contractor, shall establish and administer youth services to runaway and ungovernable
    children and their families.

    Utah State Law Section 62A-4A-195 also mandates that the state Division of Child and
    Family Services, or its contractor, shall provide services to children who are at risk of harm or
    alleged harm due to abuse, neglect, or dependency.

    Salt Lake County Ordinance 653, Section L-3-4(3)G, authorizes the County to: “administer
    and operate diversion and crisis support facilities and programs”.

    Work Force Investment Act, U. S. Department of Labor, establishes youth employment
    programs in each state.

    Utah Department of Workforce Services Act establishes or allows a contractor to establish
    and administer the federal youth employment program.

    Funds and Organizations
    The Division of Youth Services has one operating organization.

    Fund          Fund Name        Organization     Description

    120           Grant Fund           2100         Youth Services



Goals and Goal Oriented Outcomes

    Goals
    1. Increase client and community awareness and access to services

    2. Provide effective services that make a positive difference for clients

    3. Obtain an increase in non-county resources available to DYS clients and the
       community.


    Performance Measures
                                      Goal                         2006         2006          2007
           Measure                    Ref      2005 Actual        Target        YTD          Target
Percent of Division of Youth
                                                                                             20% of
Services clients from                   1           n/a            n/a           n/a
                                                                                             clients
underserved populations



                                                  194
                                                                                Youth Services

Percent of Division of Youth
Services clients served
                                                                                          80% of
reporting that contact with the       2           n/a           n/a           n/a
                                                                                          clients
Division has made a positive
difference
Number of dollars Division of
Youth Services will secure in
                                                                                         $350,000
non-county resources to
                                      3           n/a           n/a           n/a        additional
provide additional goods and
                                                                                          revenue
services to clients and the
community

    Industry Standards and Benchmarks

    •   Risk and Protective Factors (Sharps Survey) The survey questionnaire was developed
        through the combined efforts of six states (Kansas, Maine, Oregon, South Carolina, Utah,
        and Washington) and the Social Development Research Group at the University of
        Washington. The goal of the Consortium was to develop a survey that provided
        scientifically sound information about the levels of risk and protection in a community.
        The risk and protective factors are characteristics of a community that are reported by the
        youth who complete the survey.

        The State of Utah, Division of Mental Health and Substance Abuse administers this
        instrument to more that 15,000 youth bi-annually. Salt Lake County Division of Youth
        Services administers the survey every other year. We can now gather data from specific
        schools and areas which will be invaluable for program development and will help us
        reach our goal of addressing underserved populations.

    •   Youth Outcome Questionnaire (YOQ) - youth in treatment The YOQ is used by
        Office of Juvenile Justice and Delinquency Prevention (OJJDP) and Valley Mental Health
        as a treatment outcome measure. It is an excellent individual measure and also provides
        program and overall agency treatment outcomes. It rates clients as having mild,
        moderate, or severe needs and typical level of service or placement

        The Division of Youth Services has used it for the past 5 years and has found it to be
        most useful as a clinical tool and as a research instrument. DYS is in the process of
        migrating data and access to web based assessment and reporting to improve client
        access and allow for longitudinal studies.

    •   Utah Juvenile Justice Services (JJS) has developed a state-wide Performance
        Enhancement Process (PEP) for the Juvenile Receiving Centers. The Salt Lake
        County Division of Youth Services has incorporated their targets and measures. Three of
        the critical bench marks identified by the JJS PEP initiative are: 1) Increased family/youth
        awareness of community resources; 2) Increase awareness of potential risks facing the
        client and/or family; 3) Expedite return of police to the community; and 4) Reduce juvenile
        recidivism.




                                               195
                                                                               Youth Services

Major Initiatives, Trends, and Challenges

  Review of Prior Initiatives and Applicable Legislative Intent

  •   DYS has established an exceptional location in the south end of the county which allows
      DYS to expand service capacity and provide easy access to county residents in the
      southwest quadrant.

  •   We have collaborated with the Department of Human Services and other county divisions
      to establish a pilot after school program at Kearns Junior High. We currently have an
      average of 50 youth attending daily.

  •   We have initiated a successful gender specific program for teen minority females through
      a Utah CCJJ grant and have served 30 youth to date.

  •   A Partner Agency Questionnaire (PAQ) was developed and administered to law
      enforcement and school personnel to gain feedback about services and needed
      improvements in service delivery with our allied agencies.

  2007 Initiatives

  •   Begin overall management and responsibility for the YES program as it officially transfers
      from the CRD Division of Human Services.

  •   Develop satisfaction survey and focus groups with clients to assess positive change.

  •   Actively recruit clients through outreach efforts in underserved populations and areas of
      the county to include the Kearns area, minority youth, and Spanish speaking families.

  •   Expand YSCM data base to include residential services.

  •   Increase grant writing, cash and in kind donations and volunteer service hours.

  Challenges, Issues, Trends
  Challenges & Issues

  •   Demand for services by Spanish speaking clients continues to increase with few
      resources available. Population projections indicate that minorities will make up one third
      of the U.S. population by 2015 and early half of the population by 2050. Approximately
      15% of DYS services are provided to individuals and families with Hispanic surnames. In
      addition, minorities are overrepresented in the Utah Juvenile Justice System. Hiring and
      retaining a Spanish speaking, culturally competent therapist is critical to meet future client
      demands.

  •   Salt Lake County has several high risk areas that could benefit from targeted services.
      GIS mapping of DYS clients by zip code clearly shows the Kearns area (84118) as
      having the largest number of clients served. The schools and local area have
      experienced an increase in gang activity during the past year and our Salt Lake County
      Kearns Library was experiencing issues with youth intimidating the staff and patrons. We
      are currently participating in a collaborative pilot after school program in cooperation with
      other county divisions at Kearns Junior High where 39% of the students are minority
      (primarily Hispanic). Up to 70% of these youth qualify for school lunch. We hope to
      establish the Kearns after school program permanently and look to other areas adjacent
      to school and library locations where this may be possible.




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                                                                           Youth Services


  Trends
  ● Need for “real time” data as opposed to larger, annual studies for immediate feedback
      on programs.
  • Increasing Hispanic population of youth and families needing services
  • Providing services to targeted geographic areas in the county
  • Cultural diversity
  • Changing definition of family



2007 Budget Request
2007 ADOPTED BUDGET
Youth Services – Organization 2100
  Financial Summary

                                        2006           2007         Amount
                    2005 Actual       Adopted        Adopted        Change        % Change
  Personnel          $6,828,620       $7,373,851     $8,526,124     $1,152,273       15.63%
  Operations            887,591        1,062,131      1,097,958         35,827        3.37%
  Capital                     0                0              0              0       #DIV/0!
  Other                 570,077          589,458        809,458        220,000       37.32%
 Total Expenditures  $8,286,288       $9,025,440    $10,433,540     $1,408,100       15.60%

 Operating Revenue     $5,067,012     $4,220,202     $5,926,327     $1,706,125       40.43%
  County Funding        3,219,276      4,805,238      4,507,213       (298,025)      -6.20%
 Total Funding         $8,286,288     $9,025,440    $10,433,540     $1,408,100       15.60%

 FTE                          0.00         131.60        156.10           24.50      18.62%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget

   •   One FTE - Spanish Speaking Family Therapist (Grade 23/25 - $52,428)
       Approximately 15% of DYS services are provided to individuals and families with
       Hispanic surnames, many of whom speak Spanish. Family counseling resources for
       Spanish speaking, low income families are not currently available in Salt Lake County.

   •   One FTE - Recreational Therapist (Grade 23 - $45,888)
       The Human Services Department, its Library, Community Resources and Youth
       Services Divisions and the Community Services Department and its Parks and
       Recreation Division have collaborated and created an after school program at Kearns
       Junior High. The program was needed because junior high youth with nowhere to go
       after school were gathering at the Kearns library and intimidating staff and patrons.
       Currently this effort is being staffed with temporary part time employees; about fifty
       youth are attending each day. A full time merit position is needed to coordinate this
       important effort and would allow the program to continue during the school year.

   •   22.5 FTE’s have been transferred to the Division of Youth Services from Community
       Resources and Development because of the YES program transfer. This FTE transfer
       increases personnel by $1,033,080;




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                                                                       Youth Services

•   $228,441 decrease in overtime and temporary expenses due to lost of one-time County
    funding.

•   Increase of $220,000 for contract services due to the transfer of the YES program.

•   Increase of $1,706,125 grant revenue for YES program transferred from Community
    Resources and Development.

•   Decrease of $683,841 in County funding due to loss of one-time County funding that
    was allocated in 2006 to help Youth Services manage a timing change in how outside
    revenues were being recognized.




                                        198
                                                                              Aging Services


Division: Aging Services
Division Description
  Statement of Purpose
  The Division of Aging Services fosters independence for Salt Lake County’s older
  generations. Aging Services focuses on helping seniors to be engaged in their community,
  contribute to their own well-being, and be knowledgeable about their own health needs.

  Principle Services


                                    Aging Services




                Services to the       Services to the
                 Frail Elderly        Active Elderly         Administration




  Generally, the Division serves all Salt Lake County residents who are age 60 and older.
  However, the Division provides some special programs that have age restrictions that are
  exceptions to this general rule.

  Services to the Frail Elderly – Organization 2300

      Provides direct assistance to the frail elderly in order to help them retain their
      independence and remain at home for as long as is feasible. Services include: home-
      delivered meals (Meals on Wheels) for the frail and homebound elderly; a variety of in-
      home services (such as homemakers and home health aides) provided through the
      Alternatives Program and the Medicaid Aging Waiver; and, respite care, training, support,
      information and assistance for caregivers of the elderly. Rides are provided to seniors
      without other means of transportation to enable them to reach critical medical
      appointments (including dialysis and chemotherapy) and the grocery store. Case workers
      assist residents in eight senior housing facilities in receiving needed services and
      accessing community resources.

  Services to the Active Elderly – Organization 2300

      Provides services designed to help older adults, who are still considered to be active and
      healthy, remain active and engaged in the community. This is accomplished through
      involving seniors in a variety of educational, recreational, exercise and meal programs in
      seventeen senior centers, including providing transportation to the centers for those
      without other transportation resources. Congregate meals are provided in senior centers
      to help seniors remain healthy, provide opportunities for socialization and assist them in
      meeting their daily nutritional requirements. Opportunities to provide meaningful volunteer
      service are offered through the Retired and Senior Volunteer Program, the Foster
      Grandparent and Senior Companion Program, the Bridges Program and Legacy Corps.
      Job training activities and help in finding a job coupled with placement in subsidized and
      unsubsidized employment helps seniors who need to supplement their retirement
      incomes. Health screening services, influenza vaccinations, classes that promote a
      healthier lifestyle and classes that help older immigrants and refugees learn English and
      gain their U.S. citizenship are offered. Staff provides seniors with information,


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                                                                                Aging Services

        assessments and links to other community services including assistance in applying for
        Medicare Prescription Drug Benefits coverage. An ombudsman provides advocacy and
        conflict resolution on complaints from residents of nursing homes and assisted living
        facilities.

    Administration – Organization 2300

        Supports the division’s operational programs by providing oversight and management
        support to these programs; providing budgetary, payroll and personnel support functions;
        providing planning support and managing information system functions; providing office
        management and secretarial support; and acting as an advocate with elected officials
        and other community organizations in addressing a variety of issues that affect the
        elderly. Administration also manages the contracts with outside agencies for chore
        services and legal services.

    Statutory Authority
    Statutory authority for the state to designate area agencies on aging at the county level is
    found in State Code Title 62A-3-104(2)(a).

    Generally, the services that Aging Services provides are mandated by Titles III and V of the
    Older Americans Act.

    Funds and Organizations
    The Division of Aging Services has one operating organization.

    Fund        Fund Name          Organization           Description

    120         Grant Fund             2300               Aging Services




Goals and Goal Oriented Outcomes

    Goals
    1. Initiate programming designed to foster community engagement and involvement among
       seniors.
    2. Assure that programs are in place that will enable seniors to contribute to their own well-
       being and be knowledgeable about their own health needs.
    3. Promote the independence of Salt Lake County’s older generations in order to maximize
       their quality of life.

    Performance Measures

                                    Goal                        2006          2006          2007
           Measure                  Ref       2005 Actual      Target         YTD          Target
Number of new volunteer
assignments that are
established.                         1a               N/A           N/A           N/A              900
Number of new programs or
services established that foster
community involvement among
seniors                              1b               N/A           N/A           N/A               10




                                                200
                                                                              Aging Services

                                   Goal                       2006          2006          2007
              Measure              Ref      2005 Actual      Target         YTD          Target
Number of new health and/or
safety initiatives established
focused on health promotion
and safety issues                    2               N/A           N/A          N/A               6
The percentage of those who
are tested for the purpose of
identifying acquired skills that
will be able to demonstrate
accomplishment in at least two
critical indicators                  2               N/A           N/A          N/A          60%
Maximize independence for
frail older adults – percentage
of Meals on Wheels customers
who will continue to receive
planned in-home services             3               N/A           N/A          N/A          51%
Maximize independence for
frail older adults – percentage
of Alternatives, Senior
Companion and Caregiver
Support Program customers
who will continue to receive
planned in-home services             3               N/A           N/A          N/A          81%

    Industry Standards and Benchmarks
    Industry standards and national benchmarks have not been established for the services
    provided by this agency. The Administration on Aging, the division’s major Federal funding
    source, is undertaking studies aimed at developing these standards and some preliminary
    data has been released. During the next year, the division proposes to establish local
    benchmarks and conduct a concentrated review to identify any statistically reliable standards
    that may be available. The areas we propose looking at include:

    • Percentage of frail, homebound older adults assisted who are able to remain independent
      and continue living in their own homes.
    • Percentage of elderly persons and adults with disabilities receiving case management
      services who continue to reside in their homes one year after receiving services.
    • Percentage of seniors receiving community-based services that remain living in the
      community rather than entering an institution after one year of service or information.




Major Initiatives, Trends, and Challenges

    Review of Prior Initiatives and Applicable Legislative Intent
    ● Expansion of the home-delivered meals program to serve 1,100 meals a day – as of
      August, 2006, the program was delivering an average of 1,090 meals a day. Midway
      through September, this number had increased to an average of 1,098 meals daily.

    ● Planning for new senior centers – planning for three new senior centers in the East
      Millcreek area, Magna and the northwest quadrant of Salt Lake city is ongoing. In addition,
      we are currently involved in the program design stage of planning for a new senior center in
      Riverton; the existing center will be demolished in 2007 as part of the project to widen
      Redwood Road in Riverton.


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                                                                          Aging Services


● Provide information to and assist seniors in enrolling in the new Medicare Part D
  prescription drug benefit program – through September, 2006, we have assisted 2,886
  seniors in enrolling in the Part D program and other prescription benefit programs. Our
  educational and enrollment efforts have received national recognition and have garnered
  us a small amount of additional grant funding to carry on and expand this effort.

● Strategic planning to prepare the agency, county and the community for the growth in the
  aging population – the basic research component of this project is nearly complete; we
  expect to have the report on the projected growth in the county’s senior population by early
  November, 2006. Once this report is received, we will be scheduling presentation on the
  report’s findings to other county divisions in January and February, 2007.

2007 Initiatives
● Expansion of the home-delivered meals program (Meals on Wheels to serve 1,200 meals a
  day).
● Planning for new senior centers.
● Continue to provide information to and assist seniors with enrollment in the new Medicare
  Part D prescription drug benefit program.
● Strategic planning to prepare the agency, county and the community for the growth in the
  aging population.
● Implementation of an Arthritis Initiative to help seniors who have arthritis better manage
  their disease and symptoms.
● Implementation of 8 new health and/or safety initiatives to enhance health promotion and
  safety among seniors and 14 new programs or services to foster senior’s community
  involvement.
● Increase volunteer efforts within the division in order to better meet service demands.

Challenges, Issues, Trends
● Significant population expansion - the number of 60+ in Salt Lake County will grow from
  119,470 today to 182,940 in the next ten years, a 53% increase. Breakout age groups
  include the Baby Boomers and those over the age of 75 years.
● Changing demographics that will impact the need for services – a growing number of older,
  frailer seniors.
● Increasing demand from caregivers as a customer.
● Increasing number of older people who will continue to work much later in their life.
● Increased competition for volunteers from other community organizations.
● Increasing diversity of expectations from customers based on generational differences and
  expectations.
● Increased demands for accountability for publicly-funded services.
● Competition/outsourcing/competitive sourcing
● Increased ethnic diversity among the customer base.
● Limited funding increases while the demands for services are increasing.
● Diminishing levels of subsidized housing programs have exacerbated the lack of affordable
  housing resources.
● Municipal fragmentation in the valley is increasing the demand for senior centers in newly
  incorporated areas.
● Image change – what a senior is, what their needs and desires are for services
● Policy, law and regulation changes at the federal and state levels that have impacts locally
  (i.e., Medicare, Medicaid, Social Security, healthcare, prescription drug program).
● Technology developments may change the way we care for and monitor older adults.
● Decreasing pensions and savings rates leading to a poorer older population.
● Increasing number of single-person households that have only one income stream.
● Growth in the need for and popularity of long-term care insurance.




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                                                                          Aging Services




2007 Adopted Budget

Aging Services – Organization 2300
  Financial Summary

                                         2006          2007        Amount
                    2005 Actual        Adopted       Adopted       Change     % Change
  Personnel          $8,053,971        $8,586,579    $9,119,632     $533,053       6.21%
  Operations          4,370,903         4,642,810     4,688,973       46,163       0.99%
  Capital                 8,640            30,000        30,000            0       0.00%
  Other               1,730,359         1,877,744     1,869,526       (8,218)     -0.44%
 Total Expenditures $14,163,874       $15,137,133   $15,708,131     $570,998       3.77%

 Operating Revenue $8,162,728          $8,565,144    $8,709,586      $144,442        1.69%
  County Funding     6,001,146          6,571,989     6,998,545       426,556        6.49%
 Total Funding     $14,163,874        $15,137,133   $15,708,131      $570,998        3.77%

 FTE                           0.00        144.89        145.01           0.12        0.08%

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  0.125 FTE increase in the hours for the Senior Companion Program Assistant to provide
  additional support to 5 new volunteer positions that have been added to the program due to
  the award of a new grant (Programs of National Significance Grant). The cost of this
  increase will be grant-funded.




                                            203
                                                                        Extension Services


Division: USU Extension Service
Division Description
  Statement of Purpose
  USU Extension Service provides a link between Utah State University and the citizens of
  Utah that enhances the economic, educational, and environmental quality of life by helping
  people help themselves.

  Principal Services

                                 USU Extension Service



  USU Extension Service is structured as one Principal Service. The Extension Service brings
  the resources of the land grant university to the people of Salt Lake County to meet their
  needs and to address current issues by providing informal and formal education at the
  grassroots level. This is accomplished by conducting workshops, trainings, mass media,
  demonstrations, 4-H youth projects, consultations, group collaborations, and educational
  bulletins. Research-based knowledge is provided and applied through the following areas of
  emphasis:

      •   Agriculture: research, education, and extension activities in programs related
          directly and indirectly to agricultural systems.
      •   Family and Consumer Sciences: helping families develop the competency to
          choose nutritious foods, incorporate sound financial management strategies in their
          daily lives, provide quality care for children and dependent elderly, and become
          community leaders.
      •   Food and Nutrition: encouraging eating and exercise habits that are consistent with
          national nutrition policy recommendations and helping individuals become aware of
          chronic disease risk factors they can modify through changes in eating and exercise
          habits. Special efforts are made to reach residents at increased nutritional risk, such
          as limited income and food insecure individuals, and senior citizens.
      •   4-H and Youth Development: involving youth in self-determined, hands-on learning
          activities such as workforce skills, citizenship, public speaking and other local 4-H
          program areas.
      •   Horticulture: teaching homeowners and industry professionals to irrigate wisely,
          save water and adopt environmentally friendly landscape techniques.
      •   Natural Resources: research, education, and extension expertise to address
          contemporary environmental and natural resource problems with new approaches
          that are economically sound and environmentally advantageous.

  Statutory Authority
  The passage of the Smith-Lever Act in 1914 (7 U.S.C. §§341-349) initiated a system of
  cooperative funding agreements that made partners of the federal government (through the
  US Department of Agriculture,) state government (through the land grant university,) and
  county governments. Extension programs in Salt Lake County continue to be funded through
  these three sources as agreed upon in an annual Memorandum of Understanding.




                                             204
                                                                          Extension Services

    Funds and Organizations
    Fund       Fund Name          Organization         Description

    110        General Fund           2350           Extension Services

    Utah State University also provides support as follows:

        USU Funding

        Total USU Funds (approximately)                       $1,300,000
        Value of Extension Field Staff in County               $600,000
        Value of EFNEP Paraprofessionals                       $100,000
        Postage to County                                         $3,000
        Value of Administrative/ Specialists                   $600,000

        Money generated through grants                         $250,000

        Utah State University FTE's in Program:                         23



Goals and Goal Oriented Outcomes
    Goals
    1. Design and implement quality of life programs to address both present and future needs
       of families.
    2. Provide education to the public on natural resource conservation and management.
    3. Increase efficiencies in providing education through technology.
    4. Improve life skills by providing educational opportunities to youth.

    Performance Measures
                                   Goal                        2006       June 2006    2007
           Measure                 Ref       2005 Actual      Target        YTD       Target
Number of clients who
complete Expanded Food
Nutrition Education Program
(EFNEP)                              1                398         400          232        500
Percent improving nutrition
consumption behaviors
(healthy food choices, reading
food labels, food safety
practices)                           1                88%         85%          88%        90%
Number of hours donated by
master gardeners for
community education                  2               6,350      7,885          593       8,000
Number of participants who
complete online homebuyers
course                               3                  0         100          179        300
Number of youth enrolled in 4-
H clubs                              4               1030        1080          738       1080




                                               205
                                                                          Extension Services


  Industry Standards and Benchmarks
  1. 50 clients per .5 FTE to be taught by paraprofessionals each year with an 80%
     graduation rate and 85% of clients showing an improvement in nutrition practices.
  2. a. Benchmark is 80 volunteer hours per Master Gardener per year.
     b. Benchmark is 6,350 volunteer hours per year.
  3. New program. No benchmarks have been set.
  4. For 2005 1,030 youth enrolled in 4-H clubs.



Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  None

  2007 Initiatives

  •   Develop and implement year-round 4-H programming for youth from underserved
      families in Salt Lake County
  •   Expand 4-H clubs through volunteer support
  •   Increase effectiveness and improve image through a revised web site
  •   Take leadership in the UTAH SAVES program
  •   Be a major player in educating legislative mandated financial education for bankruptcy
      filers

  Challenges, Issues, Trends
  Technology – With the increased accessibility of the general public to the internet and the
  expectation that information is available immediately we must be able to provide education in
  a digital format on the internet.

  Volunteers - As the population ages and there are more single parent families and dual
  income families with busy schedules, many activities and events compete for parents’ time so
  it is increasingly difficult to recruit and retrain volunteers.

  Healthy Families – Obesity and current eating habits of Americans is increasingly becoming
  an issue influencing the health of families. Utah is number one in household bankruptcy
  filings in the nation. The financial health of families is an issue that needs to be addressed.

  Life Skill training – Schools and parents are not adequately teaching basic life skills to today’s
  youth for them to be successful productive adults.




                                               206
                                                                 Extension Services




2007 Adopted Budget
Extension Services – Organization 2350
  Financial Summary

                                        2006         2007       Amount
                    2005 Actual       Adopted      Adopted      Change     % Change
  Personnel            $341,416        $367,314     $384,123      $16,809       4.58%
  Operations            190,890          204,482      201,527      (2,955)     -1.45%
  Capital                12,500                0            0           0     #DIV/0!
  Other                  43,512           47,949       47,949           0       0.00%
 Total Expenditures    $588,318        $619,745     $633,599      $13,854       2.24%

 Operating Revenue           $8,000     $10,000       $5,000      ($5,000)    -50.00%
  County Funding            580,318     609,745      628,599       18,854       3.09%
 Total Funding             $588,318    $619,745     $633,599      $13,854       2.24%

 FTE                           0.00         7.08         7.05        -0.03     -0.42%

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget

  No significant changes




                                           207
                                                                                                Library


Division: Library Services
Division Description

  Statement of Purpose
  Salt Lake County Library Services inspires the imagination and interests of residents. We are
  their first choice for reading, viewing and listening. We build collaboration; foster reading
  enthusiasm; and create welcoming environments where employees have fun.


  Principal Services

                                      Library Services




    Public Services         Support Services         Physical Facilities       Administration




  Salt Lake County Library Services is intended to principally serve residents within our taxing
  area; however, we also provide reciprocal library privileges free to residents of Salt Lake City
  and Murray City. Our key customers include residents and library cardholders.

  Public Services – Organization 2500

      This program provides books, periodicals, reference information and databases, access
      to technology, audio visual materials, music CDs, meeting space, children services,
      senior services, teen services and Jail Library services. The Public Services program
      includes all branch library staff.

  Support Services – Organization 2500

      This program provides all marketing, computer support, technical services and
      processing, and material delivery services in support of library services.

  Physical Facilities – Organization 2500

      This program provides all custodial and maintenance support for 18 public library
      buildings, administrative offices, and a facilities shop. It is inclusive of all physical facilities
      costs, including utilities.

  Administration – Organization 2500

      This program provides overall direction, leadership, and managerial oversight for the
      library system.

  Statutory Authority
  Statutory authority for a county to establish and maintain a public library is found in State
  Code Title 9-7-501(1). Salt Lake County Ordinance 2.20.030 sets forth the general authority
  establishing Salt Lake County Library Services. Salt Lake County Ordinance 2.21establishes



                                                 208
                                                                                         Library

    the Salt Lake County Board of Directors; provides for the appointment, removal, duties and
    powers of the Library Board, and provides for the appointment, duties and responsibilities of
    the Library Director.

    Funds and Organizations
    Salt Lake County Library Services is a special revenue fund with a county-wide tax
    assessment, except for Salt Lake City and Murray. Library Services has one operating
    organization.

    Fund         Fund Name         Organization    Description

    360          Library Fund         2500         Library Services



Goals and Goal Oriented Outcomes

Goals
    1.    Inspire the imagination and interests of residents.
    2.    Be the first choice for reading, viewing and listening.
    3.    Build collaboration.
    4.    Foster reading enthusiasm.
    5.    Create welcoming environments where employees have fun.

    Performance Measures
                                     Goal                         2006      2006          2007
             Measure                 Ref     2005 Actual         Target     YTD          Target
Percent of patrons will find
free, high-interest, high-
demand materials in the
formats and languages they
want, when and where they
want them.                             1           N/A            N/A        N/A          90%
Percent of Salt Lake County
Library Website users say it is
easy to use and find
information that is useful to
them.                                  2           N/A            N/A        N/A          90%
Number of collaborative
initiatives established with
other County agencies.                 3           N/A            N/A        N/A           12
Number of pre-school children
attending outreach programs
developed in 2007 by the Salt
Lake County Library Services           4           N/A            N/A        N/A          1,000
Percent of library visitors
indicating that Salt Lake
County libraries are attractive,
safe and welcoming places.             5           N/A            N/A        N/A          90%




                                                  209
                                                                                        Library

    Key Outcomes, Performance Measures or Operating Statistics

    Significant Input and Output Measures for Salt Lake County Library System are as follows:

    Measuring for Results: the dimensions of public library effectiveness, by Joseph R.
    Matthews, describes the efficacy of public libraries in terms of a return on investment and
    cost/benefit analysis. According to Matthews, two different methods of calculating the
    cost/benefit ratio can be considered; the “full cost of circulation” and the “proportionate
    circulation and other services” methodology. Using either of these models, Salt Lake County
    Library Services returns in benefit to Salt Lake County residents, over nine (9) times the
    amount that is invested in library services.

    Industry Standards and Benchmarks
    Using 2005 statistical data from 938 Public Libraries Systems in North America, the Public
    Library Association’s 2005 “Public Library Data Service Statistical Report” finds that only 21
    library systems circulate more than 10,000,000 items. Salt Lake County Library Services was
    among this select group and ranked 14th in total circulation. Salt Lake County compares with
    this “peer” group as follows:


                                    Public Library Data Service
                                 2005 Statistical Report Summary
                     Peer Libraries in Circulation Exceeding 10,000,000 items

                                               Average or Mean         Salt Lake County Library

Population                                             1,533,794                         744,353
Circulation                                           14,303,179                      12,166,037
*Full Time Equiv. Employees                                  716                          303.75
FTE Librarians                                               196                            88.5
Operating Expenditures                               $54,969,416                     $23,622,713
Expenditures per Capita                                   $39.69                          $31.74
Salaries as a % of Expenditure                              52%                             42%
Materials as a % of Expenditure                             14%                             22%
Materials Expended per Capita                              $5.52                           $6.95
Circulation per FTE                                       23,709                          40,046
Expenditure per Circulation                                $3.77                           $1.94
*Less Facilities staff per PLDS Requirements


    Fifty-nine (59) libraries systems in North America serve populations of 500,000 to 999,999.
    Salt Lake County Library System compares with these peer libraries as follows:

                                    Public Library Data Service
                                 2005 Statistical Report Summary
                       Peer Libraries with Populations of 500,000 to 999,999

                                               Average or Mean         Salt Lake County Library

Population                                               705,495                         744,353
Circulation                                            6,375,239                      12,166,037
*Full Time Equiv. Employees                                  341                          303.75
FTE Librarians                                                93                            88.5
Operating Expenditures                               $24,716,350                     $23,622,713
Expenditures per Capita                                   $35.55                          $31.74
Salaries as a % of Expenditure                              50%                             42%


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                                                                                               Library

Materials as a % of Expenditure                                14%                                 22%
Materials Expended per Capita                                 $5.09                               $6.95
Circulation per FTE                                          18,701                              40,046
Expenditure per Circulation                                   $3.88                               $1.94

*Less Facilities staff per PLDS Requirements




Major Initiatives, Trends, and Challenges

    Review of Prior Initiatives and Applicable Legislative Intent
    Major Initiatives/Achievements during 2006
    • Conducted priority and performance, point of service and focus group surveys to
       determine the public’s expectations of library services, identify areas of improvement and
       address critical needs.
    • Analyzed workflow to achieve greater efficiencies, reduce turnaround time, make
       materials more readily available to the public and address other material handling related
       issues.
    • Increased programming and materials to under-served populations and invested in
       additional materials for seniors, hispanics, and youth services.
    • Implemented roving reference.
    • Increased electronic reference and database usage to greater than 450,000 searches.
    • Achieved circulation per capita rates greater than 16, circulation per cardholder to greater
       than 25 and collection turnover rates to greater than 24 per title and 6 per holding.
    • Demonstrated a net benefit greater than $195,000,000 and a return on investment of
       greater than 9.
    • Enhanced customer experience by reducing waiting times for checkout and standardize
       and increase materials security by implementation of Phase II of the Library’s self check
       and RFID technology initiative.
    • Conducted more frequent audits of cleanliness and safety of facilities.
    • Centralized the selection of audio-visual materials and floated the audio-visual collection
       to reduce delivery workload and increase availability of the collection to the public.
    • Implemented wireless access, high-speed internet connections, increased bandwidth and
       made other technological advances.
    • Continued appropriate expenditures/investment per capita consistent with demand.
    • Addressed most pressing infrastructure needs by updating and/or remodeling certain
       branches.
    • Implemented consolidated or federated searching of the library’s catalog to integrate and
       access all of the library’s resources.
    • Continued national leadership role for public library management and maintained
       leadership roles in the Utah Library Association.

    There was no legislative intent language affecting Salt Lake County Library Services in
    2006.

    Proposed 2007 Initiatives

    •    Children in Salt Lake County will have library materials, programs and services that
         stimulate their imaginations, satisfy their curiosity and provide a wide variety of activities
         and experiences.
    •    Teens in Salt Lake County will have library materials, programs and services that focus
         on their current interests and provide satisfying activities and experiences.
    •    Adults in Salt Lake County will have the high-demand, high-interest materials, in the
         formats and the languages they want, when and where they want them.


                                                  211
                                                                                      Library

•   Salt Lake County residents will have attractive, safe and welcoming places to meet and
    interact with others.
•   Salt Lake County residents will effectively use library technology to connect to the world
    of electronic information and to communicate with others.
•   Pre-school children in Salt Lake County will develop a life-long love of books, reading and
    learning and will enter school ready to succeed.
•   Adults in Salt Lake County will have library materials and services that support their life-
    long learning interests.
•   Children and teens in Salt Lake County will have access to resources that assist them
    with their homework assignments and help them succeed in school.
•   A new library will be constructed to serve the patrons in the Magna area.
•   Outreach efforts will be made with the intent of increasing the numbers of pre-school
    children, school children and teens attending library programs.
•   Additional emphasis will be put on the training of library staff.
•   Additional resources will be used to modify and improve the library’s website.
•   Additional efforts will be made to make our Technical Services Department more efficient
    and effective per recommendations from our consultant.

Challenges, Issues, Trends

•   Demand for circulating materials continues to grow approximately 5% - 9% per year.
•   Many of our facilities are aging and we face ongoing infrastructure needs necessitating
    new or replacement facilities in several areas of the valley.
•   Patrons continue to have expectations for new and non-traditional library services,
    including: electronic databases, e-books, downloadable audio and video.
•   Library patrons expect 24/7 library service.
•   The community has high expectations from Salt Lake County Library Services particularly
    with regard to providing current topics and titles, assisting with life-long learning
    opportunities and as a place where the community can meet and interact.
•   School libraries are under-funded and we are often the de facto school library and are
    expected to support curriculum.
•   Increasing cultural diversity and social stratification creates vastly different customer
    profiles, needs and expectations for library services throughout the valley.
•   There is growing ethnic, senior and youth use of library services.
•   There is an expectation that libraries can be all things to all people.




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                                                                                         Library

2007 Adopted Budget
Library Services – Organization 2500
  Financial Summary

                                         2006           2007          Amount
                    2005 Actual        Adopted        Adopted         Change      % Change
  Personnel         $15,837,403       $17,875,304    $18,644,868        $769,564       4.31%
  Operations          9,912,018         9,583,090      9,796,117         213,027       2.22%
  Capital               266,869            58,000        133,000          75,000    129.31%
  Other                 759,266           884,598        836,598         (48,000)     -5.43%
 Total Expenditures $26,775,557       $28,400,992    $29,410,583      $1,009,591       3.55%

 Operating Revenue $1,993,227          $1,960,916     $2,049,250         $88,334         4.50%
  County Funding    24,782,329         26,440,076     27,361,333         921,257         3.48%
 Total Funding     $26,775,557        $28,400,992    $29,410,583      $1,009,591         3.55%

 FTE                           0.00         353.75         358.75             5.00        1.41%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  The Council funded 5.00 new FTE’s

       •     A Senior Librarian (1.00 FTE) for the public service program. In addition to the
             public service librarian duties, this position would be responsible for coordinating
             outreach efforts to the school districts and pre-school facilities. By hiring this
             person, we anticipate being able to 1) increase the number of pre-school children
             attending our programs to 40,000, 2) increase the number of total children
             attending our programs to 100,000 annually and 3) to increase the number of
             teens attending programs to 3,200 annually.

       •     A Web Services Manager for the support services program. The Web Services
             Manager (1.00 FTE) is a new position which would have responsibility and
             accountability for managing all aspects of the Library’s website. We anticipate
             that with the addition of this position, we will 1) be able to increase the number of
             library web site views by 10%, 2) increase the use of licensed electronic
             databases by 10%, 3) increase the circulation of downloadable media by 10%,
             and 4) ensure that at least 90% of library users are satisfied with the information
             and services offered on the library’s web site.

       •     Also in our Support Services program, the Council has funded two new
             supervisor positions and a Processor position (3.00 total FTE) for our
             Technical Services department. The effect of these three positions will be to: 1)
             speed up the availability of materials to patrons by decreasing turnaround time
             from 10 weeks to 3 weeks, 2) decrease the number of items returned for
             correction by 10% by ensuring accurate cataloging and processing, and 3) allow
             the Technical Services Manager time for departmental planning and analysis by
             freeing up 10% of the time spent in direct supervision. These three positions
             were suggested by the nationally-recognized consultant who studied our
             Technical Services department this year.




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                                                           Community Resource & Development


        Division: Community Resources &
        Development (CRD)
        Division Description
            Statement of Purpose
            CRD is committed to improving the quality of life for Salt Lake County residents by
            strengthening families and neighborhoods which are the foundation of a strong and vibrant
            county.

            Principal Services


                                                                                  Redevelopment
                                                                                     Agency
             Community Resources & Development




Direct Services         Administration           Community          Housing Trust Fund          Revolving Loan
                                                 Development                                        Fund




            Administration – Organization 2710

                  The Administration Program provides internal services in the areas of budget preparation
                  and monitoring, contract development and monitoring, facilities and fixed asset
                  management, program and fiscal information systems management, cash handling,
                  operating policies and procedures, billing and collections, purchasing, payroll, personnel,
                  loan servicing and program-wide strategic planning.

            Community Development – Organization 2710

                  The Community Development Program provides resources and assistance to public and
                  private entities with the objective to develop viable urban communities by providing
                  decent housing and a suitable living environment and by expanding economic
                  opportunities, principally for persons of low and moderate income.
                  The primary purpose is to extend and strengthen partnerships among all levels of
                  government and the private sector, including for-profit and non-profit organizations.

            Direct Services – Organization 2710

                  The Direct Services Program provides needed services to vulnerable and underserved
                  populations of Salt Lake County in the service area of employment and community
                  services, counseling, and skills development including technology and volunteer services.




                                                         214
                                                 Community Resource & Development

   Housing Trust Fund – Organization 2740

         The Housing Trust Fund Program provides resources to public and private entities with
         the objective to develop viable communities by providing decent housing and a suitable
         living environment, principally for persons of low and moderate income. The trust fund
         uses available and eligible money transferred from the Redevelopment Agency of Salt
         Lake County to the Salt Lake County Housing Trust Fund.

   Redevelopment Agency – Organization 2730

         The Redevelopment Agency Program provides resources needed for redevelopment
         and/or economic development of specific areas. The Redevelopment Agency is a special
         purpose unit of government separate from the County which is administered jointly by the
         Community Resources and Development and Economic Development Divisions.

   Revolving Loan Fund – Organization 2770

         The Revolving Loan Fund Program provides resources for housing and economic
         development. Repayments of loans made by the Community Development Program are
         held in this program fund until transferred to the Community Development program for
         new loans.

Statutory Authority
   Public laws governing Housing and Urban Development (HUD 24CFR Part 570)
   Department of Health and Human Services
   Salt Lake County Ordinances Article 5 Chapter 10.40 relates to Crimes against property;
   Chapter 2.20.030 relates to Human Services, Employment, Chapter 39 Title 2, relates to
   Volunteer Programs and Services, USU Extension Services and Chapter 2 2.39 Volunteer
   Services
   Utah Code 17-B-4: RDA’s and County Ordinance 2.91 #1485
   National Corporation for Community Services - AmeriCorps

Funds and Organizations
   Community Resource & Development is a Division of Human Services. Below is the
   structure of Community Resource & Development.

   Fund               Fund Name             Organization              Description

   120              Grant Programs               2710            Community Resource &
                                                                 Development

   320              Housing Programs             2740            Housing Trust Program

   330              Economic Development         2770            Revolving Loan

   350              Redevelopment Agency         2730            Redevelopment Agency




                                               215
                                               Community Resource & Development

Goals and Goal Oriented Outcomes
   Goals
   1. Each program will involve a new partner to strengthen neighborhoods and communities.
   2. Invest 30% of Salt Lake County’s allocation of community based and housing funds
      (CDBG, SSBG, HOME, Graffiti, Revolving Loan Fund and HTF) in targeted
      neighborhoods.
   3. Provide 250 newly constructed and/or rehabilitated housing units to homeless
      individuals/families.
   4. Find employment for 350 new refugees at an average wage of $8.00/hour.

   Performance Measures
                                  Goal                       2006         2006          2007
           Measure                Ref      2005 Actual      Target        YTD          Target
Number of new collaborative
partners                            1              N/A           N/A          N/A              12
Percent of community based
and housing funds invested in
targeted areas                      2              N/A           N/A          N/A             30%
Number of new home units            3              N/A           N/A          N/A              250
Number of new refugees
employed                            4              N/A           417          320             350



Industry Standards, Benchmarks and Best Practices

   Best practices standards indicate that the effective methods to strengthen neighborhoods and
   communities include the following

   1. Development of partnerships with private, public and community organizations
   2. Collaboration between and among service providers
   3. Focus resources on priority services and clients
   4. Develop measurable outcomes
   5. Develop affordable housing including housing for specialized populations with supportive
      services
   6. Provide opportunities for individuals to increase their skills and knowledge
   7. Provide employment opportunities to allow people to gain an income or increase their
      standard of living

   Industry Standard

   For employment in Utah for refugees the standard is that 70% of refugees enrolled in the
   program are employed.

   Benchmark

   Refugee employment for those enrolled in the program was 80% in 2006.




                                             216
                                               Community Resource & Development


Major Initiatives, Trends, and Challenges

  Review of Prior Initiatives and Applicable Legislative Intent

  •   Legislative intent required us to review South Valley Boy’s and Girl’s Club After School
      Program which was completed.
  •   Legislative intent was that prior to receiving housing, 50% of Homeless Assistance Rental
      Project (HARP) participants had involvement with the County jail or residential treatment.
      Currently we are at 80%.

  2007 Initiatives

  •   Develop Operating Procedures Manuals for all major functions in the Fiscal Office.
  •   Develop SQL Database in order to move away from Microsoft Access and stay in line
      with developing technology.
  •   Continue to evaluate processes and identify areas for operational improvement.
  •   Program Monitoring.
  •   Housing and services for homeless and chronic homeless.
  •   Continued affordable housing development.
  •   Expand VITA services through partnerships with Volunteer, CAT and other agencies.
  •   Magna revitalization effort.
  •   Complete and implement recommendations of RDA areas of study.
  •   Promote the loan product for Economic Development.
  •   Enhance supportive services to chronically homeless and homeless individuals by
      utilizing the AmeriCorps program.
  •   Support the Department of Human Services effort to provide services in the Kearns
      Community.
  •   Collaborate with Salt Lake County divisions to promote and develop cross-cutting
      initiatives.
  •   Develop new one time volunteer opportunities and nurture volunteer programs that have
      the possibility of transitioning into ongoing activities.
  •   Coordinate planning efforts with other county agencies as related to community
      development and housing.
  •   Conduct a review of the After School Programs.
  •   Promote environmental friendliness in our office.

  Challenges, Issues, Trends

  •   Shrinking federal resources to Salt Lake County.
  •   Limited availability of technological tools and human resources.
  •   Changes and increases in Federal and State reporting Guidelines.
  •   Eliminating barriers to affordable housing.
  •   Shrinking of unincorporated Salt Lake County.
  •   Obtain funding to provide for adequate staffing for Community Access to Technology
      Labs.
  •   Obtaining Non-RDA set aside funding for housing.
  •   Role of RDA’s as defined by state.
  •   Increase need for rehab due to aging housing stock.
  •   Increase in special needs populations (aging, refugee, homeless, etc.).
  •   Decrease in affordable housing including mobile home parks.




                                             217
                                               Community Resource & Development

2007 Adopted Budget
Community Resource & Development – Organization 2710

  Financial Summary

                                         2006           2007         Amount
                    2005 Actual        Adopted        Adopted        Change      % Change
  Personnel          $2,705,890        $3,141,601     $2,283,676      ($857,925)    -27.31%
  Operations            605,839           848,370        503,352       (345,018)    -40.67%
  Capital                     0           170,000        230,000         60,000       35.29%
  Other               9,594,702        10,603,431      9,999,242       (604,189)      -5.70%
 Total Expenditures $12,906,431       $14,763,402    $13,016,270    ($1,747,132)     -11.83%

 Operating Revenue $10,595,722        $12,665,297    $10,298,754    ($2,366,543)      -18.69%
  County Funding     2,310,709          2,098,105      2,717,516        619,411        29.52%
 Total Funding     $12,906,431        $14,763,402    $13,016,270    ($1,747,132)      -11.83%

 FTE                           0.00          47.50          25.50         -22.00      -46.32%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Expenditure explanations:

  Additional .5 FTE for program support for the AmeriCorps program funded by a new grant.

  Additional 1.0 FTE for an Outreach Worker funded by a new Lead Based Paint Reduction
  grant.

  Decrease of 22.5 FTE’s which will be transferred with the YES program to Youth Services
  from CRD.

  Decrease of 1 FTE which will be transferred to the Redevelopment Agency.

  $1,221,436 decrease in personnel expenditures, $183,637 operations expenditure, and
  $921,882 other expenditures due to transfer of the YES program to Youth Services.

  $375,000 increase in other expenditures (pass through contracts) for contributions to the
  Road Home. This is a transfer from General Fund Statutory and General.

  Revenue explanations:

  The Council’s adopted budget included $200,000 in new County funding for the HARP
  program; $50,000 is an annualization of a June 2006 allocation.

  $375,000 transfer from General Fund Stat and General for contributions to the Road Home.

  $1,181,034 decrease in existing grant funding; $1,167,930 increase for new grants
  (Americorps and Lead Based Paint Reduction)

  $2,326,955 decrease in revenue due to the transfer of the YES program from CRD to Youth
  Services



                                             218
                                               Community Resource & Development


Housing Programs – Organization 2740
Financial Summary

                                         2006          2007         Amount
                    2005 Actual        Adopted       Adopted        Change         % Change
  Personnel                  $0                $0            $0             $0         #DIV/0!
  Operations              2,770                 0        15,000         15,000         #DIV/0!
  Capital                     0                 0             0              0         #DIV/0!
  Other                     602           928,326     2,500,000      1,571,674       169.30%
 Total Expenditures      $3,372         $928,326     $2,515,000     $1,586,674        170.92%

 Operating Revenue        $358,145     $1,428,326      $600,000      ($828,326)        -57.99%
  County Funding          (354,772)      (500,000)    1,915,000      2,415,000       -483.00%
 Total Funding              $3,372       $928,326    $2,515,000     $1,586,674        170.92%

 FTE                           0.00           0.00           0.00           0.00      #DIV/0!


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  There will be an increase in expenses for affordable housing projects in unincorporated parts
  of the County with priority being given to the Magna revitalization effort.

Redevelopment Agency – Organization 2730
  Financial Summary

                                         2006           2007         Amount
                       2005 Actual     Adopted        Adopted        Change      % Change
  Personnel                     $0             $0        $89,057        $89,057       #DIV/0!
  Operations               196,376        410,649        315,380        (95,269)    -23.20%
  Capital                        0              0              0              0       #DIV/0!
  Other                    914,600        755,712        205,976       (549,736)    -72.74%
 Total Expenditures     $1,110,976     $1,166,361      $610,413       ($555,948)     -47.67%

 Operating Revenue        $198,551       $177,000      $277,000        $100,000        56.50%
  County Funding           912,426        989,361       333,413        (655,948)      -66.30%
 Total Funding          $1,110,976     $1,166,361      $610,413       ($555,948)      -47.67%

 FTE                           0.00           0.00           1.00           1.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  One FTE is being transferred from Community Resources and Development (organization
  2710) to the Redevelopment Agency.

  Pass through contract expenditures will be reduced due to a decrease in Tax Increment
  Funding.




                                             219
                                            Community Resource & Development

Revolving Loan – Organization 2770
  Financial Summary
                                      2006          2007        Amount
                      2005 Actual   Adopted       Adopted       Change        % Change
  Personnel                    $0           $0            $0           $0        #DIV/0!
  Operations                    0            0             0            0        #DIV/0!
  Capital                       0            0             0            0        #DIV/0!
  Other                 1,823,931    2,700,692     3,155,692      455,000        16.85%
 Total Expenditures    $1,823,931   $2,700,692    $3,155,692     $455,000        16.85%

 Operating Revenue     $1,786,568   $2,700,000    $2,255,000     ($445,000)    -16.48%
  County Funding           37,363          692       900,692       900,000 130057.80%
 Total Funding         $1,823,931   $2,700,692    $3,155,692      $455,000      16.85%

 FTE                         0.00          0.00          0.00          0.00      #DIV/0!


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Loans for economic development and County rehab programs will be increased.




                                          220
                                                       Sanity Hearings & Indigent Legal


Division: Sanity Hearings & Indigent
Legal
Office Description

  Statement of Purpose
  To provide high quality, effective, and ethical legal defense services to indigent residents of
  Salt Lake County in criminal cases, juvenile delinquency cases, parent or guardian custody
  cases, and in mental retardation or mental health involuntary civil commitments; and, to
  provide timely and appropriate competency evaluations for mental health involuntary civil
  commitments.

  Principal Services
  Sanity Hearings & Indigent Legal is structured as one principle service. The County contracts
  with the Salt Lake County Legal Defender Association, private law firms, individual attorneys,
  and designated mental health examiners to provide the services in this organization.

  Statutory Authority
        UCA 62A-5-312 (10)(b)
        UCA 62A-15-631
        UCA 77-32 Part 3
        UCA 78-3a-913

  Funds and Organizations

  Fund        Fund Name          Organization         Description

  110          General Fund           2900            Sanity Hearings & Indigent Legal




Goals and Goal Oriented Outcomes
        N/A

  Performance Measures

        N/A

  Industry Standards and Benchmarks
        N/A




                                              221
                                                         Sanity Hearings & Indigent Legal

Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  N/A

  2007 Initiatives
  N/A

  Challenges, Issues, Trends

  •     Increasing demand for all indigent legal defense services. Caseloads are increasing,
        especially in the area of juvenile delinquency, and cases are more time consuming.
  •     Increasing need to coordinate legal defense with social service agencies.
  •     Increasing demand for conflict counsel in criminal matters.
  •     Changing rules in Juvenile Court. The Model Rules for Juvenile Delinquency will be tried
        on a trial basis in the court of one of the judges. The trial practice for these model rules
        will entail appointment of an attorney for every juvenile that is before the court – not just
        the indigent. The judges believe statute covers this change. If all judges adopt these
        model rules it will result in additional costs to the County for juvenile delinquency
        representation.



2007 Budget Request
2007ADOPTED BUDGET
Sanity Hearings & Indigent Legal – Organization 2900
  Financial Summary

                                            2006            2007         Amount
                    2005 Actual           Adopted         Adopted        Change         % Change
  Personnel                  $0                  $0               $0             $0        #DIV/0!
  Operations                  0                   0       11,740,029     11,740,029        #DIV/0!
  Capital                     0                   0                0              0        #DIV/0!
  Other                       0                   0                0              0        #DIV/0!
 Total Expenditures          $0                  $0      $11,740,029    $11,740,029        #DIV/0!

 Operating Revenue                  $0             $0             $0             $0         #DIV/0!
  County Funding                     0              0     11,740,029     11,740,029         #DIV/0!
 Total Funding                      $0             $0    $11,740,029    $11,740,029         #DIV/0!

 FTE                               0.00           0.00           0.00            0.00       #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  The budget for these activities was previously in General Fund - Statutory and General; 2007
  will be the first year a separate organization has been used to track the expenses for these
  activities.

  The 2006 adopted budget for these activities in Statutory and General was $11,038,852; the
  Council’s adopted budget for 2007 budget represents an increase of $701,177 – a 6.0%



                                                222
                                                   Sanity Hearings & Indigent Legal

increase from the prior year. The increase is due to increased contractor costs: increased
salary and benefit costs for the Salt Lake Legal Defender and an increase for the contract
costs for juvenile delinquency representation.




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               224
                            TABLE OF CONTENTS
                             BY SERVICE AREA

SERVICE AREA
RECREATION AND CULTURAL

    CENTER FOR THE ARTS .......................................................... 227
         3500 Center for the Arts
    CLARK PLANETARIUM.............................................................. 233
         3510 Clark Planetarium
    CONVENTION, EXPOSITION AND VISITOR PROMOTION...... 239
         3550 Salt Palace Operations
         3552 South Towne Operations
         3600 Visitor and Promotion Contract
         3601 Visitor and Promotion County
    TOURISM, RECREATION, CULTURE, CONVENTION ............. 244
         3551 TRCC
    ZOO, ARTS, AND PARKS AND OPEN SPACE TRUST FUND.. 247
         3580 Open Space Fund
         3591 Large Arts Groups
         3592 Small Arts Groups
         3593 Zoological Groups
         3594 Zoo, Arts, and Parks Administration
    PARKS AND RECREATION ....................................................... 255
         3560 Equestrian Park
         3610 Wheeler Farm
         3620 Millcreek Canyon
         3630 Parks
         3640 Recreation
         3760 Meadow Brook Golf Course
         3770 Mick Riley Golf Course
         3780 Mountain View Golf Course
         3790 Old Mill Golf Course
         3800 Riverbend Golf Course
         3810 South Mountain Golf Course




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                                                                              Center for the Arts


Division: Center for the Arts
Division Description
Statement of Purpose
Salt Lake County Center for the Arts provides world-class venues and services for the
community’s cultural enrichment and entertainment. As a provider of world class services and
venues, our goals are: 1) to have a full schedule year-round at all of our venues; 2) to make ticket
buying a patron-friendly experience; 3) and to create a work environment fostering
communication, clarity and creativity.

Principal Services

                                      Center for the Arts




                  Venue Facilities,
                    Venue Staff           Ticket (Office)       Salt Lake (Visual)
                  Support Services,      Services - ArtTix          Art Center
                  Stage Equipment


Venues Facilities, Stage Equipment, Venue Staff Support Services – Organization 3500

        -   Provides facility governance (maintenance, utilities and capital improvement) to
            Abravanel Hall, Capitol Theatre and Rose Wagner Performing Arts Center.
        -   Provides support production equipment such as theatrical lighting, audio, floor
            covering, backgrounds, masking, and hand tools.
        -   Provides professional facility personnel (maintenance and operations) to Abravanel
            Hall, Capitol Theatre and Rose Wagner Performing Arts Center that includes
            administration, cleaning, emergency medical, event coordination, financial
            management, maintenance, marketing, patron services and stage management.

Ticket Office Services (ArtTix) – Organization 3500

        -   Provides ArtTix, an efficient and inexpensive computer ticketing system managed
            and operated by professional personnel used by all client presenters and patrons of
            Abravanel Hall, Capitol Theatre, and Rose Wagner Performing Arts Center.

Salt Lake (Visual) Art Center – Organization 3500

        -   Provides facility support (maintenance, utilities and capital improvement) to the Salt
            Lake Art Center, Inc. [A separate 501 (c) (3) non-profit corporation].
        -   Provides professional facility personnel (maintenance and cleaning) to the Salt Lake
            Art Center, Inc., that includes cleaning, heat, electric, telephone, and water services.

Statutory Authority
            Center for the Arts (Fine Arts) Division was organized by Salt Lake County to
            manage, operate, and maximize the performer use and patron availability of the three
            “legacy performing arts venues” of Abravanel Hall, Capitol Theatre, and Rose




                                                 227
                                                                            Center for the Arts

            Wagner Performing Arts Center (Jeanne Wagner Theatre, Leona Wagner Black Box
            Theatre and Studio Theatre).

Funds and Organizations
Center for the Arts is a division of Community Services, a special revenue fund and recipient of
Tourism, Recreation, Cultural, and Convention support funding.

Fund        Fund Name          Organization         Description

585          Fine Arts              3500         Center for the Arts




Goals and Goal Oriented Outcomes
    Goals

2006 Goals                                          2007 Goals
1. Provide World Class venues & services            1. Full schedule year-round
2. Support Performing Arts groups                   2. Ticket buying is a patron-friendly experience
                                                    3. Create a work environment fostering
                                                    communication, clarity & creativity


    Performance Measures
                                    Goal    2005
             Measure                Ref    Actual        2006 Target         2006 YTD        2007 Target
Increased activity at venues         1     415*        5%                  475 events*       N/A
Positive feedback from                                 Establish
customers                            1     N/A         baseline            In progress       N/A
Percent of staff to receive/give
training in 2006                     1     N/A         100%                                  N/A
                                                       Implement
                                                       Tessitura,
Update and Promote ArtTix            2     N/A         website             Complete          N/A
                                                       Efficient booking
Priority of venue booking                              process & Clarity
dates, rental and ticketing rates    2     N/A         and parity          In progress
Increase venue bookings over
2006 #’s                             1     N/A         N/A                 N/A               3%
Increase web ticket sales over
2006 #’s                             2     N/A         N/A                 N/A               5%
Percent of employees who love
their jobs by 12/31/07               3     N/A         N/A                 N/A               100%
                                                                                             Positive
Positive feedback from                                                                       increase,
customers                           1, 2   N/A         N/A                 N/A               % TBD

    *January – August data




                                                 228
                                                                      Center for the Arts

Industry Standards and Benchmarks
  N/A




Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent

  Sense of the Council 2006-07
  “It is the intent of the Council that prior to 2007 budget approval, the Center for the
  Arts will present an ROI analysis on the proposed marketing plan. This will also
  include findings from the current marketing study, as well as an overall presentation
  of past revenues/expenditures and a clear financial outlook for the future”
  (Councilman Mark Crockett)

  Update Action: CFA has provided a detailed analysis of proposed ArtTix ticketing
  system and pricing structure. The marketing plan is underway as it relates to new
  ArtTix / rental rate structure future impacts, CFA venue sales marketing materials
  and new website, and a Cultural Block study.


  2006 Marketing & Sales Initiatives
  • Inventoried current sales materials and identified critical need for new, updated sales
     materials, including website and paper collateral
  • Identified critical need for professional photography to showcase venues in a professional
     manner; the majority of 2006 funds to be spent on this project
  • Created and implemented new brands for ArtTix and Center for the Arts
  • Launched new ArtTix website
  • Revised ArtTix advertisements and negotiated matching funds from Newspaper Agency
     Corporation enabling us to double ad size and retain permanent placement
  • Created and finalized marketing plan for 2007 implementation

  2006 ArtTix Initiatives
  • Implemented new Tessitura software system
  • Trained all internal and external users on new software
  • Replaced system hardware
  • Proposed to Council’s Fund Balance Committee a new business strategy (“ArtTix Pricing
     Proposal + Preservation Fund Fee Structure”) for all customers pending review /
     recommendation to Council of the Whole
  • Launched new www.arttix.org website - new software system allows us to manage all
     online sales and collect all service fee revenues

  2006 Venue Maintenance and Safety Initiatives
  • Replaced Black Box Theatre floor because of safety issues (Rose Wagner Center)
  • Replaced 15-year old lighting console at the Capitol Theatre




                                            229
                                                                           Center for the Arts

2007 Initiatives
   Marketing & Sales Initiatives
   Two of CFA’s 2007 Performance Measures are to increase venue bookings by three percent
   over 2006 numbers; and to increase online ticket sales by five percent over 2006 numbers.
   CFA initiatives in place for 2007 to help meet these measures are:
   • Implement marketing plan including: creating necessary sales tools; comprehensive
       ArtTix advertising promoting new print-at-home tickets; identify and solicit local, regional
       and national presenters to book events in our venues; and create and deploy new
       website that includes comprehensive venue information for potential and current clients.
   • Hire half-time Contracts Administrator for sales team.
   • Deploy new event management software to be used for scheduling events, managing
       time and space conflicts, coordinating staffing and equipment, forwarding timely financial
       information, and providing other event information to all relevant staff.
   • Upgrade one staff position in patron services to provide improved customer service for
       patrons and client presenters.


   ArtTix Initiatives
   Implement print-at-home ticketing technology to help meet our 2007 Performance Measure
   of increasing online ticket sales by 5%.
   • Marketing new print-at-home convenience to encourage patrons to purchase tickets
        online would directly support our ticket sales performance measure.
   • We also compete with more than 12 other ticketing agencies and ticket resellers and this
        distinguishing feature would help attract new outside vendors to contract with ArtTix for
        ticket sales.
   • Improve fiscal and data functions in relation to ArtTix
   • Upgrade two staff positions in Fiscal and Data Management to support CFA Fiscal staff,
        County Auditors' office, customers and new Tessitura functionality.


   Venue Maintenance and Safety Initiatives
   •  Upgrade HVAC controls at Abravanel Hall and Capitol Theatre as planned by Facilities
      Management.
   • Improve ventilation at Capitol Theatre.
   • Replace aging stage equipment.
   • Replace old dance floors in Capitol Theatre Studios; safety issue.
   • Purchase new equipment to make venues competitive.

   Due to budget constraints, these initiatives were not fully funded in the Mayor’s proposed
   budget.

Challenges, Issues, Trends
   Entertainment Product
   • Reduced Broadway product, mostly due to lack of workable dates
   • Work with Residents & Tenants to streamline dates
   • Concerted sales and marketing effort to bring in new products to attract new audiences
   • Increased outdoor summer programming in Salt Lake County/Park City area
   • Need to fill empty dates with new, enticing product offerings, especially in summer

   Patron Preferences
   • Changing lifestyle preferences – competition outdoor activities, movies, online activity,
       etc.
   • Programming and quality of entertainment offerings



                                               230
                                                                        Center for the Arts

  •    Price resistance, rising cost of living
  •    Beer and/or wine served at venues

  Downtown
  • Additional convention center space
  • Downtown changes – revitalization projects (ongoing construction and loss of parking
     space)
  • New Ballet West building construction project next to Capitol Theatre
  • Downtown Rising vision, including Entertainment Cultural District

  Changing Demographics
  • Decreasing customer base
  • Utah population increasing – in numbers and diverse ethnic groups
  • Decreasing middle class
  • Aging population demographic is growing = “baby boomers” moving to older years
  • Increasing ADA requirements

  Ticketing & Technology
  • Online ticketing currently 21% of sales, would expect 50% of sales within two years
  • Print-at-home convenience for patrons would help increase sales, increasing our service
      fee revenues

  Venue Needs
  • Aging, inefficient HVAC systems
  • Comfort levels at theatres – seating, sightlines, lobby area, restrooms
  • Floor safety issues at Capitol Theatre – basement carpeting & wooden studio floors

  Performing Arts Groups
  • Declining ticket sales
  • Need for increased audience development



2007 Adopted Budget
Fine Arts Centers – Organization 3500
  Financial Summary
                                            2006           2007       Amount
                    2005 Actual           Adopted        Adopted      Change     % Change
  Personnel          $2,326,681           $2,719,598     $2,736,025     $16,427       0.60%
  Operations          1,311,528            1,634,388      1,679,489      45,101       2.76%
  Capital               303,854               46,700         19,940     (26,760)    -57.30%
  Other                 317,544              356,360        356,360           0       0.00%
 Total Expenditures  $4,259,607           $4,757,046     $4,791,814     $34,768       0.73%

 Operating Revenue         $1,743,003     $1,645,881     $1,795,622    $149,741      9.10%
  County Funding            2,516,604      3,111,165      2,996,192    (114,973)    -3.70%
 Total Funding             $4,259,607     $4,757,046     $4,791,814     $34,768      0.73%

 FTE                              0.00           40.00        40.00         0.00     0.00%




                                                 231
                                                                   Center for the Arts

Explanation of Significant Changes from the Adopted 2006 Budget to
the Adopted 2007 Budget
Requested $19,940 for event management software for sales staff and stage managers.

Requested $143,480 to fund production of venue marketing materials and marketing of
tickets on the new ArtTix website. This was reduced by $83,480 in the Mayor’s proposed
budget for a total of $60,000.




                                         232
                                                                             Clark Planetarium


Division: Clark Planetarium
Division Description

  Statement of Purpose
  The Clark Planetarium exists to create and present stimulating educational programs that
  effectively share astronomy and space exploration information with Salt Lake County
  residents, Utah students, educators and families, and visitors from around the country and
  the world.

  Principal Services

                                    Clark Planetarium




                                        Development /
                   Programs                                     Operations
                                          Marketing



  Programs – Organization 3510

  This is the area of planetarium activity that creates and delivers planetarium services to our
  audiences. These include (a) Education programs created for visiting school students,
  AstroVan outreach to remote schools, and in-house programs for the general public, (b) Star
  Show Production/Presentation – the creation and delivery of programs in our star theater,
  and (c) Exhibits, encompassing all the educational exhibits created, presented and
  maintained at no charge to planetarium visitors.

  Development / Marketing – Organization 3510

  Development includes (a) grant applications, (b) fundraising and sponsorship appeals to
  individual and corporate donors, (c) special events rentals of the building, and (d) growing
  and maintaining our membership program. Marketing includes all aspects of public relations,
  marketing and advertising for all areas of the planetarium.

  Operations – Organization 3510

  This section includes (a) all aspects of administration and fiscal management, (b) contract for
  operation of the IMAX theatre, (c) operation of the Science Store, (d) all Facilities
  Maintenance functions, (e) administration and operation costs of the customer services staff,
  and (f) school and group reservations.

  Statutory Authority
  Authority to levy a dedicated Salt Lake County property tax to support the planetarium was
  established by the state legislature in 1977.




                                              233
                                                                             Clark Planetarium

   Funds and Organizations
   The Clark Planetarium is a special revenue fund with a mill levy within the countywide tax
   funds.

   Fund        Fund Name               Organization            Description

   590         Planetarium Fund             3510          Clark Planetarium



Goals and Goal Oriented Outcomes

   Goals

   1. To be a destination of choice for individuals, families, organizations, school groups, and
      visitors to the state of Utah.

   2. To provide a high quality experience for all visitors.

   3. To be fiscally solvent in our operations.

   Performance Measures

Measure                 Goal Ref       2005 Actual     2006 Target      2006 YTD     2007 Target
% Increase in Total
Attendance                    1             N/A                N/A           N/A         10%
% Customer/
stakeholder
satisfaction rating           2             N/A                N/A           N/A         98%
% Decrease in
operating subsidy             3             N/A                N/A           N/A         TBD

   Industry Standards and Benchmarks
   Most science centers and planetariums, even those with IMAX theaters, do not achieve a
   20% market capture in their communities. Most planetarium star theaters do not achieve 10%
   market capture. Clark Planetarium currently captures approximately 25% of its available
   audience. The star theater alone captures 16% of its available market. Excluding bond
   payment-related revenues, only 25% of the planetarium’s operating revenues are provided by
   Salt Lake County taxpayers. The planetarium achieves 75% of its operating revenues from
   other sources, primarily through earned income activities. This level of self-sufficiency is
   extraordinary.

   Our “benchmark” is already leading industry standards. We nonetheless hope to achieve
   improvements.



Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
   When it authorized construction of the new planetarium in 2001, the Salt Lake County
   Council expressed their intention that the planetarium be able to operate with no new sources



                                               234
                                                                         Clark Planetarium

of county funding, even though the planetarium’s mill levy revenue would be redirected
toward repaying a construction bond instead of being used for operating expenses.
Planetarium managers at that time believed that while this expectation would be a significant
challenge, the attractive location of the new facility and the new exhibits, state-of-the-art
IMAX and Star theatres coupled with aggressive enterprise activities could achieve the
financial goals set forth by the Council.

Funding from the state legislature for school students visiting the planetarium was expected
to grow as attendance by school students grew. However, from 2001 to 2005 state support
for planetarium educational programs actually decreased, even though the planetarium is
providing more services to greater numbers of Utah students and teachers. In December
2005 County officials met with Senator Howard Stephenson, co-chair of the Public Education
Appropriations Sub-Committee, to discuss this trend. As a result of this and subsequent
meetings, the planetarium and other science-related organizations receiving state
appropriations for public school outreach programs were separated from performing arts-
related organizations, both groups received a small increase in state funding, and a multi-
year supplemental appropriation was made to the Utah State Office of Education to be
distributed to science education groups for program enhancements. The planetarium
anticipates receiving $50,000 per year of this enhancement funding beginning in 2007, but
we will also have to spend those funds on new educational services beyond those already
provided by the planetarium.

2007 Initiatives
In June 2005 the planetarium hired its first development director. As a result, development
income rose substantially in 2006, and we intend that during 2007 revenues from donations
and grants will increase even more. Additionally, one of the development director’s tasks will
be to attempt to increase state support for the planetarium’s school programs.

Even though the planetarium operates at a very high level of financial self-sufficiency, it has
had to draw from its fund balance for each year of its operation since opening in 2003.
Through high-quality programs, aggressive marketing, entrepreneurial activities, improved
development efforts, improved public funding strategies and cost containment that does not
jeopardize customer service, our goal is to close the gap between revenues and
expenditures.

The planetarium worked closely with its contracted advertising agency to assimilate data from
public opinion and focus group research into a new branding and marketing strategy for the
planetarium in early 2006. This resulted in greater attendance and earned revenue. The
planetarium intends to further capitalize on this campaign in 2007. Total attendance in 2006
should be approximately 350,000; for 2007 our goal is to achieve 385,000 total visitors.

Working with the planetarium’s board of directors and representatives from ATK Launch
Systems (makers of the Space Shuttle’s Reusable Solid Rocket Boosters) we negotiated a
10-year naming sponsorship for the planetarium’s IMAX theatre. At the time of this writing the
final details are being settled between the County and ATK. Once final documents are
signed, ATK Launch Systems will give the planetarium $75,000 in cash each year plus in-
kind support valued at $25,000 per year. In return the planetarium will re-brand its IMAX
theatre as the “ATK IMAX Theater.”

We hope to achieve a similar long-term naming sponsorship in 2007 for the planetarium’s
Star Theater.




                                            235
                                                                          Clark Planetarium

Challenges, Issues, Trends
The planetarium installed an IMAX theater in its facility intending that it would be a significant
source of earned revenue. This has proven to be the case.

Success breeds competition, and on September 2, 2005 a competing IMAX theatre opened
in Sandy. This competing theater will be playing not only “Hollywood” IMAX films (which the
planetarium does not), but also non-fiction documentaries such as those played by the
planetarium. The competing IMAX theatre represents a challenge to our position in our
market as the source of high-quality educational IMAX films.

In spite of this competition (or perhaps because of it) Clark Planetarium’s IMAX theater has
performed exceptionally well in 2006. Earned revenues from the planetarium’s IMAX Theater
far exceed the per-screen average revenues of other area movie theaters. Except for when
the competing IMAX theatre is playing a “blockbuster” Hollywood film during its opening
weeks, the planetarium’s IMAX generates greater gross and net revenues than the
competing IMAX.

A trend of concern to us is the increasing scarcity of new, high-quality programs produced in
the IMAX 70 mm format. When the decision was made to build an IMAX as part of the
planetarium project, approximately two dozen IMAX films were in production per year. That
number has now fallen to fewer than one dozen films in production per year. More troubling,
IMAX Corporation itself has abandoned documentary filmmaking, and all new IMAX-
compatible films for 2007 are being produced by independent filmmaking companies. Scarce
films and a competing IMAX in our market create special challenges for the planetarium. With
fewer films available for IMAX theatres, distributors with high-quality films to offer are
capitalizing on this “seller’s market” and significantly increasing the royalties they demand for
their films. Film royalties paid to distributors in 2003 were typically around 20% - 22% of
gross sales. Today they range between 28% and 45% of gross sales.

Another trend we are watching closely is the state legislature’s shrinking support for
education programs provided by the planetarium. On a per-pupil basis we are receiving
significantly less financial support from the legislature than we did in our old facility as
Hansen Planetarium, even though the quality of programs offered in our new facility has
increased significantly.




                                             236
                                                                         Clark Planetarium

2007 Adopted Budget
Clark Planetarium – Organization 3510
  Financial Summary
                                          2006           2007           Amount
                       2005 Actual      Adopted        Adopted          Change     % Change
 Personnel              $1,642,767      $1,860,948     $2,187,530        $326,582     17.55%
 Operations              2,157,893       2,201,093      2,431,850         230,757     10.48%
 Capital                    31,805          25,000        165,000         140,000    560.00%
 Other                   1,777,892       1,780,235      1,776,635          (3,600)    -0.20%
Total Expenditures      $5,610,357      $5,867,276     $6,561,015        $693,739     11.82%

Operating Revenue       $2,971,277      $3,078,579     $3,590,879         $512,300        16.64%
 County Funding          2,639,080       2,788,697      2,970,136          181,439         6.51%
Total Funding           $5,610,357      $5,867,276     $6,561,015         $693,739        11.82%

FTE                             0.00          24.00           25.50            1.50         6.25%

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Expenditures:

  •    Increasing total marketing expenditures: Additional marketing expenditures are
  necessary to ensure public awareness of and interest in planetarium programs, which drives
  our attendance figures. There is a strong correlation between advertising dollars “on the
  street” and total attendance. Most of the increase to the marketing budget would be allocated
  towards increasing the planetarium’s Internet advertising efforts in 2007, which worked well
  for us in 2006, and marketing our programs to other facilities: $25,000.
  •   Replacing the Star Theater’s aging projectors: $120,000.
  •   Increasing merit staff allocations by 1.5 FTE (1.0 FTE custodian and .5 FTE education
  specialist): $62,916.
  •   Acquire a new van for the outreach program: $20,000.
  •     Increased IMAX royalty fees: Fees increase with increases in anticipated gross ticket
  sales. Additionally, because there are fewer films being made for IMAX theaters, those
  distributors who do have films on the market are charging more for them: $123,746.
  •    Acquire a 35 mm projection system for our IMAX Theater: $35,000. This was not funded
  in the Mayor’s proposed budget.
  • Exhibits-Education: Since the planetarium opened in 2003, teachers have requested
  that a staff member be available to explain exhibits to their school groups. Our state funding
  increase allows us to now offer this service. We have also learned that visitors enjoy their
  time with us significantly more when someone is on-hand to guide them through our exhibits
  program. Offering exhibits tours for schools and during peak public hours, requires four part-
  time temporary employees: $20,000.




                                             237
                                                                       Clark Planetarium

Revenues:
 •   Revenues from enterprise activities such as ticket sales, concessions sales, store sales,
and special events change as a function of attendance. Our goal for 2007 is to achieve a
10% growth in attendance, which will result in increased revenues in a variety of areas.
 •  We have received an increase in our funding from the Utah State Office of Education for
expanded/enhanced programs to Utah schools: $47,300.

•    We have also received a grant from the State Science Advisor to provide additional
outreach services along the Wasatch Front: $50,000.
•   Aggressive development activities building on 2006’s success should increase cash
contributions: $50,000.




                                           238
                                                  Convention, Exposition & Visitor Promotion


Division: Convention, Exposition &
Visitor Promotion
Division Description
  Statement of Purpose
  To improve the local economy by attracting, and providing support to, conventions, leisure
  travelers, and visitors to Salt Lake County; and to provide world-class convention, exhibition,
  trade show and meeting facilities.

  Principal Services
                                   Convention, Exposition &
                                      Visitor Promotion



                                                       Visitor Promotion
        Salt Palace
                               South Towne                  Contract       Visitor Promotion
        Convention
                             Exposition Center         (Convention and     County Expenses
          Center
                                                       Visitors Bureau)




  Salt Palace Convention Center – Organization 3550

      The operation and maintenance of a world-class convention and trade show facility. This
      service is provided to the County by SMG, Inc., under contract.

  South Towne Exposition Center – Organization 3552

      The operation and maintenance of a premier public show, meeting and banquet facility.
      This service is provided to the County by SMG, Inc., under contract.

  Visitor Promotion Contract (CVB) – Organization 3600

      The operation of the Salt Lake Convention and Visitors Bureau, a private, non-profit
      organization the County contracts with to promote Salt Lake County as a travel
      destination.

  Visitor Promotion County Expenses – Organization 3601

      Provides support for various tourism generating opportunities.

  Statutory Authority
  Expenditures for these principal services are not expressly required by state statute,
  however, funding is dedicated to these purposes in Utah Code sections 17-31-2, 59-12-301,
  and 59-12-603.




                                                 239
                                                        Convention, Exposition & Visitor Promotion

    Funds and Organizations
    The Salt Palace Convention Center, South Towne Exposition Center, Visitor Promotion
    Contract (CVB), and Visitor Promotion County Expense are all special revenue fund
    organizations.

    Fund               Fund Name                 Organization                  Description

    580            Salt Palace Convention             3550              Salt Palace Convention Center

    582            South Towne Exposition             3552              South Towne Exposition Center

    290            Visitor Promotion                  3600              Visitor Promotion Contract

    290            Visitor Promotion                  3601              Visitor Promotion County Expense



Goals and Goal Oriented Outcomes
    Goals

          1.    Increase future year’s booked rental revenue for each county convention venue
          2.    Improve client/customer satisfaction
          3.    Efficient event servicing
          4.    Increase new convention and group clients and retain current clients
          5.    Increase awareness of Salt Lake as a viable convention and tourism destination

    Performance Measures

                                         Goal             2005             2006      2006         2007
             Measure                      Ref           Actual            Target     YTD         Target
SP/ST* – Future years’ booked
rental revenue for each
convention venue                            1              N/A              N/A       N/A      $2,000,000
SP/ST* – Overall client
satisfaction rating                         2              N/A              N/A       N/A            95%
SP/ST* – % of event needs
serviced with available or
acceptable inventory                        3              N/A              N/A       N/A            80%
VP* – Total booked room
nights                                      4              392,009         439,000   227,659    480,000
VP* – Post convention
satisfaction survey score (1 to
5 scale)                                    2              N/A              N/A       4.2            4.5
VP* – Equivalent advertising
value of positive earned media
about Salt Lake as a
convention and tourism
destination                                 5              N/A          $3,200,000    N/A      $4,000,000
    * SP is Salt Palace, ST is South Towne, and VP is Visitor Promotion

    Industry Standards and Benchmarks
          N/A




                                                      240
                                               Convention, Exposition & Visitor Promotion

Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent

       •   Salt Palace expansion completed.
       •   Hosted the 2006 Outdoor Retailer Summer Show, the biggest event in the history of
           the Salt Palace.
       •   Salt Lake named by Tradeshow Week as one of the top ten most affordable
           convention cities.

  2007 Initiatives

       •   Blend the old and the new of the Salt Palace
       •   Renovate the only remaining meeting rooms from the 1983 Salt Palace design
       •   Partner with the State Office of Tourism
       •   Partner with the Utah Sports Commission to bring new amateur sporting events to
           the Salt Lake Valley

       The Salt Palace meeting room renovation was not funded in the Mayor’s proposed
       budget.

  Challenges, Issues, Trends

       •   Managing increasing utility costs
       •   Maintaining an adequate part-time labor pool
       •   2006 - will surpass the overall Tourism revenue high-mark that was set in 2002
       •   Impact of current spending in excess of current revenues
       •   Overcoming sluggish Salt Palace Convention Center bookings for 2007



2007 Adopted Budget
Salt Palace OPERATIONS – Organization 3550
  Financial Summary

                                          2006          2007         Amount
                       2005 Actual      Adopted       Adopted        Change        % Change
  Personnel             $4,132,787      $4,432,738    $4,501,209       $68,471         1.54%
  Operations             3,743,784       4,448,459     4,617,944       169,485         3.81%
  Capital                  272,025               0        25,000        25,000        #DIV/0!
  Other                    718,419       4,230,794     4,231,396           602         0.01%
 Total Expenditures     $8,867,015     $13,111,991   $13,375,549      $263,558         2.01%

 Operating Revenue       $6,754,566     $9,073,699    $8,752,809      ($320,890)       -3.54%
  County Funding          2,112,449      4,038,292     4,622,740        584,448       14.47%
 Total Funding           $8,867,015    $13,111,991   $13,375,549       $263,558         2.01%

 FTE                            0.00          0.00           0.00           0.00      #DIV/0!




                                             241
                                                   Convention, Exposition & Visitor Promotion

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Operations – Utility increases, larger building funded at $125,000

  Operating Revenue – Reduced bookings and interest: ($321,493)

South Towne OPERATIONS – Organization 3552
  Financial Summary
                                          2006              2007        Amount
                    2005 Actual         Adopted           Adopted       Change      % Change
  Personnel          $1,477,737         $1,658,603        $1,644,534      ($14,069)     -0.85%
  Operations          1,517,483          1,929,408         1,936,339         6,931       0.36%
  Capital                27,321                  0           132,175       132,175     #DIV/0!
  Other                  63,390          1,385,450         1,377,803        (7,647)     -0.55%
 Total Expenditures  $3,085,931         $4,973,461        $5,090,851     $117,390        2.36%

 Operating Revenue      $2,994,357      $4,343,190        $4,381,003      $37,813        0.87%
  County Funding            91,575         630,271           709,848       79,577       12.63%
 Total Funding          $3,085,931      $4,973,461        $5,090,851     $117,390        2.36%

 FTE                            0.00           0.00             0.00          0.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  No significant changes apart from the increase in capital expenditures. These expenditures
  were for the following:

       •      Variable speed drive for chillers:           $68,000
       •      Control system upgrade:                      $33,800
       •      Lighting project:                            $30,375

Visitor and Promotion Contract (CVB) – Organization 3600
  Financial Summary
                                          2006              2007        Amount
                     2005 Actual        Adopted           Adopted       Change       % Change
   Personnel          $2,889,500        $3,249,866        $3,571,347     $321,481        9.89%
   Operations          2,242,329         3,122,398         3,407,869      285,471        9.14%
   Capital                 5,111                 0                 0            0       #DIV/0!
   Other                  57,023            50,933            50,933            0        0.00%
  Total Expenditures  $5,193,963        $6,423,197        $7,030,149     $606,952        9.45%

  Operating Revenue              $0             $0                $0           $0       #DIV/0!
   County Funding         5,193,963      6,423,197         7,030,149      606,952        9.45%
  Total Funding          $5,193,963     $6,423,197        $7,030,149     $606,952        9.45%

 FTE                            0.00               0.00          0.00         0.00      #DIV/0!




                                              242
                                               Convention, Exposition & Visitor Promotion


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  •    $221,783 in Personnel due to three new CVB positions, two Sales Directors and one
       Ticket System manager.

  •    $99,698 in Personnel for 2007 CVB compensation package.

  •    Operations increase is mainly due to advertising, additional convention tradeshows, and
       additional D.C. sales office expense.

Visitor and Promotion County Expenses – Organization 3601
  Financial Summary

                                         2006           2007         Amount
                    2005 Actual        Adopted        Adopted        Change        % Change
  Personnel                  $0                $0             $0            $0        #DIV/0!
  Operations                  0                 0              0             0        #DIV/0!
  Capital                     0                 0              0             0        #DIV/0!
  Other                 194,832           260,122        274,680        14,558         5.60%
 Total Expenditures    $194,832         $260,122       $274,680        $14,558         5.60%

 Operating Revenue           $33,796      $36,000       $50,000         $14,000       38.89%
  County Funding             161,036      224,122       224,680             558        0.25%
 Total Funding              $194,832     $260,122      $274,680         $14,558        5.60%

 FTE                            0.00          0.00           0.00           0.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  No significant changes.




                                             243
                                                                                              TRCC


TRCC: Tourism, Recreation, Cultural,
Convention
Description
  Statement of Purpose
  To pay for the Tourism, Recreation, Cultural, and Convention needs of the citizens of Salt
  Lake County.

  Principal Services

                                              TRCC: Tourism,
                                            Recreation, Cultural,
                                                Convention




                                                                  Contribute to
                               Pay the Municipal
                                                                 Various Related
                               Building Authority
                                                                    Programs
                                 (MBA) Debt
                                                                 Funded by Other
                                    Service
                                                                   County Orgs


  Pay the Municipal Building Authority (MBA) Debt Service – Organization 3551

              Pay the rent on the Municipal Building Authority (MBA) Debt Service for the Salt
              Palace Convention Center and the South Towne Exposition Center.

  Contribute to various TRCC related programs – Organization 3551

              Contribute to the construction costs or rent of facilities owned by other cities or
              universities in the county. Support the arts, parks, and recreation programs within
              the county.

  Statutory Authority
  Utah Code 59-12-601 through 603

  Funds and Organizations
     Fund          Fund Name                        Organization       Description

                                                                       TRCC: Tourism, Recreation,
        581        TRCC                                   3551         Cultural, Convention


Goals and Goal Oriented Outcomes
  Goals
  N/A




                                                    244
                                                                                        TRCC

  Performance Measures
  N/A

  Industry Standards and Benchmarks
  N/A


Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  N/A

  2007 Initiatives
  N/A

  Challenges, Issues, Trends
  Increasing debt service and subsidies for various TRCC programs has strained the projected
  resources of the TRCC fund through 2010.



2007 Budget BUDGET
2007ADOPTEDRequest
TRCC Organization 3551:
  Financial Summary

                                         2006           2007        Amount
                    2005 Actual        Adopted        Adopted       Change      % Change
  Personnel                  $0                $0             $0            $0     #DIV/0!
  Operations         17,091,204        22,091,089     22,528,131       437,042       1.98%
  Capital                     0                 0      3,600,000     3,600,000     #DIV/0!
  Other               2,214,630         2,711,143      2,610,662      (100,481)     -3.71%
 Total Expenditures $19,305,834       $24,802,232    $28,738,793    $3,936,561     15.87%

 Operating Revenue $8,368,676            $406,136     $2,315,000    $1,908,864       470.01%
  County Funding    10,937,158         24,396,096     26,423,793     2,027,697         8.31%
 Total Funding     $19,305,834        $24,802,232    $28,738,793    $3,936,561        15.87%

 FTE                           0.00           0.00           0.00           0.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Operations expense – increase in the MBA rental costs of $437,042.

  Capital expense – increase of $3,600,000 to purchase buildings next to the Capitol Theatre.

  Other expense – reductions to the contributions to other cities and agencies of $100,481.




                                            245
                                                                                      TRCC

Operating Revenue changes are due to revenue of $2,000,000 related to the purchase of the
buildings next to the Capitol Theatre and changes in the projected interest earned on the fund
balance.




                                           246
                                          Zoo, Arts and Parks & Open Space Trust Fund


Zoo, Arts and Parks & Open Space
Description

  Statement of Purpose
  Zoo, Arts and Parks

  The mission of the Zoo, Arts and Parks (ZAP) program is to stabilize, enhance and support
  Salt Lake County’s arts, and cultural community. The ZAP program continually strives to
  assure fair and equitable access to ZAP funding through a user-friendly process with
  knowledgeable staff and boards.

  Open Space

  The Salt Lake County Open Space Trust Fund exists to permanently preserve, protect and
  conserve open space opportunities located in Salt Lake County for the enjoyment of county
  residents and the public at large.


  Principal Services


                             Zoo, Arts and Parks                                  Open Space




    Large Cultural      Small Cultural          Zoological
                                                                 Administration
    Groups (Tier 1)     Groups (Tier 2)          Groups




  Large Cultural Groups (Tier I) – Organization 3591

      The ZAP program provides funding for 23 large cultural organizations. This funding is
      available to organizations with three-year qualifying expenditures averaging over
      $302,000. ZAP serves large cultural organizations as well as cities and communities
      throughout the county. The resources of the ZAP funding program are available to all
      Salt Lake County residents and visitors.

  Small Cultural Groups (Tier II) – Organization 3592

      The ZAP program provides funding for small, medium and some large cultural
      organizations in Tier II. ZAP serves small cultural organizations as well as cities and
      communities throughout the county. The resources of the ZAP funding program are
      available to all Salt Lake County residents and visitors.

  Zoological Groups – Organization 3593

      The ZAP program provides funding for zoological organizations. ZAP serves zoological
      organizations as well as cities and communities throughout the County. The resources of
      the ZAP funding program are available to all Salt Lake County residents and visitors.




                                                247
                                       Zoo, Arts and Parks & Open Space Trust Fund


  Administration – Organization 3594

        The ZAP program provides the administrative support necessary to fairly and effectively
        distribute citizen approved sales tax revenue that enhances our community through
        cultural, parks and recreational amenities.

  Open Space Trust Fund – Organization 3580

        The Open Space Trust Fund utilizes a volunteer advisory board to recommend funding
        for County Open Space projects.



  Statutory Authority
  The ZAP program authority is found in the Utah Code 59-12-601 et. al. It has also been
  approved by a County-wide referendum.

  The Open Space Trust Fund has been implemented in the Salt Lake County Code of
  Ordinances Title II: Chaper 2.93.

  Funds and Organizations
  The Salt Lake County ZAP program is a special revenue fund with a county-wide tax
  assessment.

  The Open Space Trust Fund is a new special revenue fund with one organization for projects
  and administration.

 Fund              Fund Name                Organization           Description

  310           Zoo, Arts, and Parks             3591            Large Cultural Groups

  310           Zoo, Arts, and Parks             3592            Small Cultural Groups

  310           Zoo, Arts, and Parks             3593            Zoological Groups

  310           Zoo, Arts, and Parks             3594            Administration

  280           Open Space Trust Fund            3580            Projects and Administration



ZAP Goals and Goal Oriented Outcomes
  Goals
  1     Create a climate where high quality and diverse cultural events and activities are
        available to our diverse community.
  2     Assist ZAP recipients in increasing their earned revenue through increased participation
        at their events and activities.
  3     Public awareness of the value of ZAP through a comprehensive ZAP publicity plan.




                                              248
                                     Zoo, Arts and Parks & Open Space Trust Fund


    Performance Measures

                                    Goal       2005          2006         2006         2007
             Measure                Ref       Actual        Target        YTD         Target
% of municipalities that buy-in
to start-up and matching fund
program and which create
professional
arts/cultural/humanities councils
within their government
operations                           1              NA            NA          N/A          55%
% of Tier I and Zoological
organizations that pass the
financial health test                2              NA            NA          80%          90%
% of Tier II organizations that
use the “new” ZAP style and
public relations guide               3              N/A          N/A          N/A          50%

    Industry Standards and Benchmarks
    No benchmarking currently performed

Open Space Trust Fund Goals and Goal Oriented Outcomes
    Goals
    1.   Develop county-wide Open Space Master Plan.
    2.   Public awareness of the value of open space.
    3.   Increase the amount of open space that is permanently preserved in Salt Lake County.
    4.   Develop data management system for the open space program.

    Performance Measures

                                    Goal       2005          2006         2006         2007
            Measure                 Ref       Actual        Target        YTD         Target
% of preserved open space that
has been inventoried in Salt
Lake County                         1&4             NA            NA           NA          80%
% of potential sites for
preserved open space that
have been identified and
prioritized                         1&4             NA            NA          N/A          50%
% of municipalities within the
County that support and
contribute to the County’s Open
Space Master Plan                    1              NA            NA          N/A          50%
dollars raised to match Salt
Lake County’s contribution to
open space                           3              N/A           NA          N/A   $2,000,000


    Industry Standards and Benchmarks
    No benchmarking currently performed



                                              249
                                   Zoo, Arts and Parks & Open Space Trust Fund




Zoo, Arts and Parks’ Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent

     •   In 2006, the program totally revised Zoo, Arts and Parks policies and procedures to
         meet revisions in Utah State Statute. The program also revised the application and
         process for Tier I, Tier II and Zoological categories.
     •   Changes included:
                     only 23 groups in Tier I
                     the Zoological distribution
                     more opportunities in Tier II

  2007 Initiatives

     •   Implement a comprehensive publicity campaign
     •   Invite ZAP recipients to participate in the ZAP Festival at the Rose Wagner
         Performing Arts Center
     •   Work with municipalities to strengthen local arts/humanities/cultural councils
     •   Bring in experts to assist ZAP recipients with audience development
     •   Continue to improve database
     •   Update ZAP website with Information Services “Serena Collage” program

     Due to budget constraints, these initiatives were not fully funded in the Mayor’s proposed
     budget.

  Challenges, Issues, Trends
  ZAP
     •   Legislative changes could impact local taxing (funds could be reduced or removed)
     •   Growing effort in the United States to pass similar taxing initiatives
     •   Reduction in the availability of state and federal funding to the cultural community
     •   Community, citizen and legislature requiring more accountability from cultural
         organizations



Open Space Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
         Open Space/Green Space Bond Initiative placed on November 2006 ballot

  2007 Initiatives

     •   Hire additional staff to assist in program development
     •   Develop data base for open space property listings
     •   Work with municipalities to strengthen local open space initiatives
     •   Bring in experts to develop Open Space Master Plan
     •   Update Open Space website with new IS “Serena Collage” program




                                            250
                                     Zoo, Arts and Parks & Open Space Trust Fund



  Challenges, Issues, Trends

  Open Space

       •   State decreasing funding to the LeRay McAllister Critical Land Conservation Fund
       •   Draper passed open space bond to protect Corner Canyon
       •   Limited federal funding (Bureau of Land Management, Forest Service, other)
       •   Trying to get ahead of development
       •   More communities going after funding for open space through bonds and other
           grassroots initiatives
       •   Interest in preserving family farms
       •   Valuation issues related to conservation easements and IRS requirements
       •   Development of water, oil and gas on land encumbered by a conservation easement
       •   National Environmental Policy Act (NEPA)
       •   Easement monitoring and stewardship costs




2007 Adopted Budget
LARGE ARTS GROUPS (ZAP TIER I) – Organization 3591
  Financial Summary

                                         2006          2007          Amount
                    2005 Actual        Adopted       Adopted         Change       % Change
  Personnel                  $0                $0            $0             $0       #DIV/0!
  Operations                  0                 0             0              0       #DIV/0!
  Capital                     0                 0             0              0       #DIV/0!
  Other               9,174,463         9,669,367    10,133,865        464,498        4.80%
 Total Expenditures  $9,174,463        $9,669,367   $10,133,865       $464,498        4.80%

 Operating Revenue              $0             $0            $0             $0       #DIV/0!
  County Funding         9,174,463      9,669,367    10,133,865        464,498        4.80%
 Total Funding          $9,174,463     $9,669,367   $10,133,865       $464,498        4.80%

 FTE                           0.00          0.00          0.00            0.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Must distribute expected increased revenue to ZAP Tier I groups.




                                            251
                                     Zoo, Arts and Parks & Open Space Trust Fund

SMALL ARTS GROUPS (ZAP TIER II) – Organization 3592
  Financial Summary

                                         2006         2007            Amount
                    2005 Actual        Adopted      Adopted           Change       % Change
  Personnel                  $0                $0           $0               $0       #DIV/0!
  Operations                  0                 0            0                0       #DIV/0!
  Capital                     0                 0            0                0       #DIV/0!
  Other                 870,202         1,780,514    1,866,082           85,568        4.81%
 Total Expenditures    $870,202        $1,780,514   $1,866,082          $85,568        4.81%

 Operating Revenue              $0             $0           $0               $0       #DIV/0!
  County Funding           870,202      1,780,514    1,866,082           85,568        4.81%
 Total Funding            $870,202     $1,780,514   $1,866,082          $85,568        4.81%

 FTE                           0.00          0.00           0.00            0.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Must distribute expected increased revenue to ZAP Tier II groups.


ZOOLOGICAL GROUPS (ZAP) – Organization 3593
  Financial Summary

                                         2006         2007            Amount
                    2005 Actual        Adopted      Adopted           Change       % Change
  Personnel                  $0                $0           $0               $0       #DIV/0!
  Operations                  0                 0            0                0       #DIV/0!
  Capital                     0                 0            0                0       #DIV/0!
  Other               2,184,344         2,398,789    2,514,028          115,239        4.80%
 Total Expenditures  $2,184,344        $2,398,789   $2,514,028         $115,239        4.80%

 Operating Revenue              $0             $0           $0               $0       #DIV/0!
  County Funding         2,184,344      2,398,789    2,514,028          115,239        4.80%
 Total Funding          $2,184,344     $2,398,789   $2,514,028         $115,239        4.80%

 FTE                           0.00          0.00           0.00            0.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Must distribute expected increased revenue to Zoological groups.




                                            252
                                     Zoo, Arts and Parks & Open Space Trust Fund

ZOO, ARTS, AND PARKS ADMINISTRATION – Organization 3594
  Financial Summary

                                         2006          2007         Amount
                    2005 Actual        Adopted       Adopted        Change     % Change
  Personnel                  $0            $3,067       $77,017       $73,950   2411.15%
  Operations             28,610            73,695        42,175       (31,520)    -42.77%
  Capital                     0                 0             0             0      #DIV/0!
  Other                 176,791           271,296       271,296             0       0.00%
 Total Expenditures    $205,401         $348,058      $390,488        $42,430      12.19%

 Operating Revenue         $60,798       $60,000        $50,000       ($10,000)      -16.67%
  County Funding           144,602       288,058        340,488         52,430        18.20%
 Total Funding            $205,401      $348,058       $390,488        $42,430        12.19%

 FTE                           0.00           0.00          1.00           1.00      #DIV/0!

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  Program Manager (1 FTE)
  The ZAP Program Manager previously funded from Mayor’s Operations Org# 1021 will be
  moved to the ZAP Org# 3594 in order to reflect the full cost of managing the ZAP
  administration program in Org# 3594. A fund balance transfer will be made from the general
  fund to cover expenses in excess of the 1.5% of the ZAP tax allowed to pay for administrative
  expenses.

OPEN SPACE TRUST FUND PROJECTS & ADMINISTRATION –
Organization 3580
  Financial Summary

                                         2006          2007         Amount
                      2005 Actual      Adopted       Adopted        Change        % Change
  Personnel                    $0             $0        $54,426        $54,426       #DIV/0!
  Operations                    0              0         61,335         61,335       #DIV/0!
  Capital                       0              0      2,166,303      2,166,303       #DIV/0!
  Other                         0              0              0              0       #DIV/0!
 Total Expenditures            $0             $0     $2,282,064     $2,282,064       #DIV/0!

 Operating Revenue              $0             $0            $0             $0       #DIV/0!
  County Funding                 0              0     2,282,064      2,282,064       #DIV/0!
 Total Funding                  $0             $0    $2,282,064     $2,282,064       #DIV/0!

 FTE                           0.00           0.00          1.00           1.00      #DIV/0!


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget




                                            253
                                   Zoo, Arts and Parks & Open Space Trust Fund

The Open Space Trust Fund has not had a budget appropriation in the past to assist with
project administration.

In addition to the acquisition of land for open space, three major initiatives constitute the
overall proposed 2007 budget. The initiatives include:
    a) Developing an open space master plan ($50,000)
    b) Hiring a permanent staff person ($54,426)
    c) Budget to assist the Open Space Trust Fund in achieving its goals ($11,335)

The proposed master plan will greatly assist the County in prioritizing the use of open space
trust funds. This planning effort would also …
    • Coordinate with municipalities planning offices in the creation of this plan.
    • Use the plan to leverage other open space funding.
    • Increase and enhance open space throughout the County.

Open Space Trust Funds have been held as a line item in the Capital Improvements Budget.
Those funds will be transferred to the newly created Open Space Fund and Org for 2007.




                                             254
                                                                         Parks & Recreation


Division: Parks & Recreation
Division Description
  Statement of Purpose

  Salt Lake County Parks & Recreation’s mission is Improving Lives through People, Parks and
  Play. Our aim is to lead our profession in customer service, provide quality recreation
  experiences, and to acquire and develop facilities to meet the ever-increasing demand for
  leisure time activities.

  Principal Services

                                        Parks & Recreation




        Parks                 Recreation              Wheeler Farm          Equestrian Park




                                 Golf                Millcreek Canyon



  Parks – Organization 3630

     The Park Operation Section operates and maintains 97 park facilities throughout Salt
     Lake County. The 868 acres of Kentucky Bluegrass provides open space for all of the
     citizens of the valley, to be used for organized athletic programs, or just for passive
     recreation activities. Children of all ages utilize the 52 playgrounds. Forty-seven park
     pavilions are booked to capacity during the summer months. Youth and adult sports
     teams play their games on 118 athletic fields at 71 different locations. Among our
     extensive inventory of trails, the Jordan River Parkway and Dimple Dell Park trails are the
     most heavily used. The remaining 3,056 acres in park inventory remain in much the
     same condition as it was 100 years ago and provides a plethora of passive activities for
     everyone to enjoy as well as providing a home to countless varieties of wildlife.

  Recreation – Organization 3640

     The Recreation Section operates 16 fitness and recreation centers, 3 ice centers, 10
     outdoor swimming pools, 8 indoor swimming pools, and the Eccles Field House on the
     University of Utah campus. Major program areas include aquatics, health and fitness,
     youth and adult sports, leisure education classes, child care, adaptive, and special
     events.

  Wheeler Farm – Organization 3610

     This living history farm in South Cottonwood Regional Park is a unique cultural asset in
     Salt Lake County. This original farm, acquired by Salt Lake County in 1972, depicts life
     as it was lived at the turn of the 20th century in rural Utah. It accomplishes its educational



                                               255
                                                                      Parks & Recreation

    and recreation mission through a variety of services including daily tours and
    demonstrations, summer day camp, special events, historic skills classes, and facility
    reservations. Because of its historic significance and natural beauty, the farm attracts
    many visitors from outside the County.

Equestrian Park – Organization 3560

    The Salt Lake County Equestrian Park & Events Center is a multi-use facility geared
    towards equine events. It is also the home of the Salt Lake County Fair. The park
    stretches over 125 acres and includes a ¾ mile flat race track, horse boarding stalls, a
    90,000 square foot events center, outdoor riding arenas, and 12 acres of grass for all to
    enjoy.

Golf – Organization 3760, 3770, 3780, 3790, 3800, 3810

    Salt Lake County has been serving the golfing public for over 54 years. We operate six
    (6) golf facilities that include Mick Riley, Meadow Brook, Mountain View, Riverbend, Old
    Mill and South Mountain golf courses. We offer everything from Mick Riley’s family
    atmosphere to South Mountain’s corporate feel. Golf programs include: Junior Golf
    Programs, Men’s Leagues, Ladies’ Leagues, Couples Leagues, High School Golf
    Programs, Corporate Golf Outings and individual and group lessons.

Millcreek Canyon – Organization 3620

    Salt Lake County has a Memorandum of Understanding with the U.S. Forest Service to
    charge and collect a fee for vehicles utilizing Millcreek Canyon. The $2.25 fee per
    vehicle covers the cost of collection and the rest of the funds are expended by the Forest
    Service to make improvements in the canyon.

Statutory Authority

Utah Code, Title 11, Chapter 2, Section 11-2-1
Local authorities may designate and acquire property for playgrounds and recreational
facilities.
The governing body of any city, town, school district, or county may designate and set apart
for use as playgrounds, athletic fields, gymnasiums… swimming pools, camps, indoor
recreation centers…or other recreation facilities, any lands, buildings or personal property
owned by such …counties…and may equip, maintain, operate and supervise the same
employing such play leaders, recreation directors, supervisors and other employees as it may
deem proper. Such acquisition of lands, buildings and personal property and the equipping,
maintaining, operating and supervision of the same shall be deemed to be for public,
governmental and municipal purposes.

Funds and Organizations

The Salt Lake County Parks & Recreation Division is made up of two funds: the general fund
for Parks, Recreation, Wheeler Farm, Equestrian Park & Millcreek Canyon programs and the
Golf Enterprise Fund comprising 6 public golf courses.

    Fund              Fund Name          Organization        Description

    110             General Fund            3630              Parks

    110             General Fund            3640              Recreation




                                           256
                                                                                      Parks & Recreation

        110                General Fund               3610                 Wheeler Farm
        (2005 was included in Fund 550 which has been consolidated into Fund 110 the General Fund)

        110                General Fund               3560                 Equestrian Park
        (2005 was included in Fund 560 which has been consolidated into Fund 110 the General Fund)

        110                General Fund               3620                 Millcreek Canyon
        (2005 was included in Fund 555 which has been consolidated into Fund 110 the General Fund)

        520                Golf Courses               3760                 Meadow Brook

        520                Golf Courses               3770                 Mick Riley

        520                Golf Courses               3780                 Mountain View

        520                Golf Courses               3790                 Old Mill

        520                Golf Courses               3800                 Riverbend

        520                Golf Courses               3810                 South Mountain



Goals and Goal Oriented Outcomes
    Goals

    1. Achieve maximum customer satisfaction ratings for division services.

    2. All General Fund and ZAP II approved capital improvement projects are in the planning,
       design, or construction phase by 12/31/07.

    3. Effective management of the division’s allocated operation budget resources to maintain
       or exceed our 2006 budget performance measurement self sufficiency improvement
       target.

    4. Increased employees’ satisfaction with their jobs.

                                                            Goal       2005        2006        2006    2007
                    Measure                                 Ref       Actual      Target       YTD    Target
% Customer Satisfaction Rating for: Park Pavilion
Reservations, Youth/Adult Sports, Recreation                  1         na            na        na    100%
Aquatics, and Golf Tee Times by Phone
% of General Fund and ZAP II capital
improvement projects in the planning, design or               2         na            na        na    100%
construction phase by 12/31/07
% improvement of self sufficiency                             3         na            na        na      tbd
% increase of employee job satisfaction                       4         na            na        na     10%

    Industry Standards and Benchmarks

    No benchmarking is currently being performed.




                                                     257
                                                                           Parks & Recreation

Major Initiatives, Trends, and Challenges
    Review of Prior Initiatives and Applicable Legislative Intent
    All 2006 legislative intent items have been complied with.



Summary of 2007 Initiatives

1. Increased employee job satisfaction by 10% in 2007 by implementing the following:
   o 100% implementation of an employee incentive program that was developed in 2006.
   o 100% implementation of the Recreation Initiative to improve external and internal
       communications.

2. Environmental Sustainability
   The goal of the environmental sustainability initiative is to create a park & recreation system
   that demonstrates a model for sustainable management as it applies to the protection and
   management of recreation facilities. To accomplish this we have identified two strategies.

    Strategy #1: Develop an energy efficiency plan for all facilities. Design all new
                 buildings as sustainable and green.

   Actions:     A. Ensure all buildings and building renovation projects meet
                   industry standard sustainability guidelines and utilize renewable
                   energy options such as solar and wind power.
                B. Build all new facilities, including infrastructure and paths, using best,
                    environmentally friendly designs and materials.
                C. Conduct sustainability audits of all buildings and implement
                    recommendations.

    Strategy #2: Become a leader in environmental education.

   Actions:     A. Train all staff in their role as environmental stewards promoting environmental
                   sustainability in programs and services.
                B. Develop a curriculum that teaches appropriate use of parks and facilities to
                   promote environmental awareness and appreciation. Mount a public
                   education and outreach campaign that includes schools and community
                   groups.
                C. Incorporate environmental education programs in recreation programming for
                   youth from grade school to young adults.
                D. Develop partnerships with the county’s school districts and other schools to
                   create and implement public service/education programs.


    Challenges, Issues, Trends
    Growth continues to be one of the major challenges the division faces. In 2007 the division
    will begin the implementation of ZAP-2 projects and ensuring that all projects begin either the
    planning, design or construction phase of the project. With 25 additional ZAP-2 projects and
    a number of deferred capital maintenance projects, it will take the entire division’s concerted
    effort to insure that all projects are started in 2007.




                                                258
                                                                             Parks & Recreation

2007 Adopted Budget
Parks – Organization 3630
      Financial Summary

                                              2006            2007          Amount
                       2005 Actua l         Adopte d        Adopte d        Cha nge     % Cha nge
  Personnel             $3,883,080          $4,299,734      $4,701,301       $401,567       9.34%
  Operations             3,070,818           3,106,342       2,836,410        (269,932)    -8.69%
  Capital                   76,506             206,400         206,400               0      0.00%
  Other                    677,994             727,316         727,316               0      0.00%
Tota l Ex pe nditure s  $7,708,398          $8,339,792      $8,471,427       $131,635       1.58%

Ope ra ting Re ve nue         $792,041        $860,476        $873,797         $13,321          1.55%
  County Funding             6,916,357       7,479,316       7,597,630         118,314          1.58%
Tota l Funding              $7,708,398      $8,339,792      $8,471,427        $131,635          1.58%

FTE                                 0.00          52.00           55.00             3.00         5.77%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      The Council funded three additional project managers:
      The Park Planning & Development Section requested $186,228 to fund three additional
      project managers to enable the Division to be more effective in planning, designing, and
      constructing parks and recreation facilities, including ZAP-2 projects.

      By increasing the project management staff by three, the Division will be able to:
       1. Begin planning and design of all funded ZAP-2 and general fund capital improvement
           projects in the first year, 2007, without staggering their start times.
       2. Prepare for the future heavy workload of planning and designing parks, open-space, and
           recreation facilities that will be required due to dramatic projected county growth: West
           Bench, open-space bond, future ZAP funding.
       3. Bring Park Planning & Development Section project management staffing back to
           effective levels which will: 1) reduce the number of delayed projects due to manpower
           shortages, 2) enable project managers to better protect County and community
           interests.

      10% Temporary Seasonal Employee Pay Rate Increase:
      The Council approved an increase in temporary seasonal pay rates to bring them up to
      industry standards (total increase was $78,516). Due to the below market hourly wage paid in
      2006 ($6.92/hr), the division had difficulty in hiring and training seasonal staff. The requested
      increase will raise the starting pay of a grade 10 to $7.61 and a grade 14 to $9.25 per hour.
      In the past two years our vacancy rate has averaged 15%. Currently the Parks section is
      short 8 mowing staff, 9 caretakers, 1 plumber helper and 3 grounds workers due to an
      inability to hire competent workers.

      The benefits of this small pay rate increase include: being able to recruit quality staff by
      paying according to current industry standards, reducing equipment breakdowns and abuse
      by retaining experienced staff, and reducing current unfilled vacancy position rate from 15%
      to 5%.




                                                  259
                                                                                Parks & Recreation

      Gas for vehicles and equipment:
      $62,736 gas increase is requested to pay for the 34% increased cost of fuel for vehicles and
      equipment. This increase is needed to continue to maintain Parks facilities in compliance with
      established division maintenance standards and to meet community needs and expectations.
      In order to reduce the increased fuel cost to $62,736 we will eliminate one truck saving fuel
      costs of $3,000 and replacement costs of $4,000. This increase was not funded in the
      Mayor’s proposed budget.

Recreation – Organization 3640
      Financial Summary

                                               2006            2007            Amount
                       2005 Actua l          Adopte d        Adopte d          Cha nge        % Cha nge
  Personnel            $12,121,255          $12,930,411     $13,440,814         $510,403          3.95%
  Operations             9,191,233            9,603,275       9,946,724          343,449          3.58%
  Capital                        0                    0               0                0         #DIV/0!
  Other                  1,273,697            1,579,091       1,579,091                0          0.00%
Tota l Ex pe nditure s $22,586,185          $24,112,777     $24,966,629         $853,852          3.54%

Ope ra ting Re ve nue $12,873,648           $12,837,504     $13,173,459          $335,955           2.62%
  County Funding        9,712,537            11,275,273      11,793,170           517,897           4.59%
Tota l Funding        $22,586,185           $24,112,777     $24,966,629          $853,852           3.54%

FTE                                  0.00          139.50          139.50              0.00         0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Kearns After School Program $23,488:
      Increase budget to hire two part time Recreation Program Coordinator 20’s ($11.27/hr), for a
      new After School Program for at-risk middle school age children in the Kearns Community.
      Program is intended to provide activities for students that do not participate in traditional
      after-school activities, who instead find it difficult to engage in constructive activities, and end
      up causing problems within the community and get into trouble. The benefits of funding this
      program include a significant reduction in reported juvenile related after school incidents in
      the Kearns Middle School neighborhood, less vandalism, and increased interest/success in
      school programs.

      Anticipated indicators of success include:
          o 25% of the youth will increase school attendance.
          o 35% will show increased grades.
          o 50% will report improved family relationships.
          o Number of calls for law enforcement intervention at the school, library, and
              surrounding areas will drop by 35%.

      Program Growth $228,638:
      The Recreation Section will generate growth in the following youth activities:
           Soccer          Jr Jazz Basketball     Child Care
           Flag Football Sport Camps              Classes

      This will result in a budget increase of $228,638 which in turn, will be covered by $335,955
      program revenue.




                                                    260
                                                                             Parks & Recreation

      The Recreation Section will increase program participation by adding and expanding
      programs to meet the recreation needs of the community. Our target is to provide additional
      programming for 5,446 new participants.

      Increase Utilities $143,646:
      Rocky Mountain Power will begin raising its rates by 10.1% starting December 11, 2006.
      Total Recreation County dollar increase for all utilities is projected at $207,840. However, by
      implementing energy savings procedures, and identifying cost savings throughout the entire
      Recreation budget, $64,194 of the projected increase has been absorbed, resulting in a
      $143,646 County dollar increase for utilities.

      Recreation will continue to maintain the current level of program service and facility operating
      hours. In an effort to offset increasing utility costs, Parks & Rec implemented our 2006
      Energy Conservation Plan in 2006. To further our conservation efforts, the Recreation
      Section has developed a 2007 ENVIRONMENTAL SUSTAINABILITY INITIATIVE. It is the
      Section’s goal to fully implement the initiative by 12/31/07. This increase was reduced to
      $71,800 in the Mayor’s proposed budget.

      Web-Page Consultant $25,000:
      With the coordination and assistance of SLCo Information Services, contract with a
      consultant to develop a comprehensive, interactive web site for the division that includes all
      Parks & Recreation facilities and programs. The Parks & Rec Division has a presence on the
      internet, but it is just informational. The website presents static information related to a wide
      array of subjects, but it isn’t aggressive when it comes to offering clear, easy-to-find, online
      solutions. A new website will: improve customer service, improve fiscal controls and
      responsibility, improve external and internal communications, increase program publicity and
      marketing and increase community outreach and education.

      Revenue

      $335,955 – Recreation is projecting additional revenue totaling $335,955. This increase is
      the result of expansion of programs as noted above.


Wheeler Farm – Organization 3610
      Financial Summary
                                             2006             2007          Amount
                          2005 Actua l      Adopte d        Adopte d        Cha nge     % Cha nge
  Personnel                        $0        $366,717        $365,723            ($994)     -0.27%
  Operations                        0         238,257          226,801        (11,456)     -4.81%
  Capital                           0                0          10,000         10,000      #DIV/0!
  Other                             0          26,577           26,577               0       0.00%
Tota l Ex pe nditure s             $0        $631,551        $629,101         ($2,450)      -0.39%

Ope ra ting Re ve nue                $0       $271,725        $274,653           $2,928          1.08%
  County Funding                      0        359,826         354,448           (5,378)        -1.49%
Tota l Funding                       $0       $631,551        $629,101          ($2,450)        -0.39%

FTE                                 0.00            3.00            3.00            0.00         0.00%




                                                  261
                                                                            Parks & Recreation

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      $11,444 in additional funding is requested for refunds. Facility rentals require a cash deposit
      by the patron. When the event actually occurs and is paid for in full, the deposit is refunded
      to the patron. In 2006 the Farm refunded $7,671 more than they were budgeted. This
      increase was not funded in the Mayor’s proposed budget. The organization was asked to
      absorb the increase.

Equestrian Park – Organization 3560
      Financial Summary

                                             2006            2007          Amount
                          2005 Actua l     Adopte d        Adopte d        Cha nge         % Cha nge
   Personnel                       $0        $646,914        $675,045        $28,131           4.35%
   Operations                       0         717,602         724,778           7,176          1.00%
   Capital                          0               0               0               0         #DIV/0!
   Other                            0          71,298          71,298               0          0.00%
 Tota l Ex pe nditure s            $0      $1,435,814      $1,471,121        $35,307           2.46%

 Ope ra ting Re ve nue               $0      $838,000        $838,000               $0         0.00%
   County Funding                     0       597,814         633,121           35,307         5.91%
 Tota l Funding                      $0    $1,435,814      $1,471,121          $35,307         2.46%

FTE                                0.00            9.00            9.00            0.00         0.00%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.


Meadow Brook Golf Course – Organization 3760
      Financial Summary
                                             2006            2007           Am ount
                   2005 Actua l            Adopte d        Adopte d         Cha nge     % Cha nge
  Personnel           $461,042               $499,118        $487,108        ($12,010)      -2.41%
  Operations           260,127                277,346         271,868           (5,478)     -1.98%
  Capital                    0                      0               0                0     #DIV/0!
  Other                191,516                261,842         261,842                0       0.00%
Total Expenditures    $912,684             $1,038,306      $1,020,818        ($17,488)       -1.68%

 Ope ra ting Re venue      $1,134,418      $1,123,670      $1,123,670               $0          0.00%
 Minus Expenditures           912,684       1,038,306       1,020,818          (17,488)        -1.68%
 Incre a se
(De cre a se ) in Ne t
Assets                       $221,734         $85,364        $102,852          $17,488         20.49%

FTE                                0.00            7.00            7.00             0.00        0.00%




                                                  262
                                                                             Parks & Recreation


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.


Mick Riley Golf Course – Organization 3770
      Financial Summary
                                              2006            2007           Am ount
                          2005 Actua l      Adopte d        Adopte d         Cha nge    % Cha nge
  Personnel                  $416,136        $456,562        $446,611          ($9,951)     -2.18%
  Operations                  312,524          212,428         217,937            5,509      2.59%
  Capital                           0                0               0                0    #DIV/0!
  Other                        80,605          145,157         145,157                0      0.00%
Total Expenditures           $809,265        $814,147        $809,705          ($4,442)      -0.55%

 Ope ra ting Re venue        $768,267        $858,009         $872,309          $14,300          1.67%
 Minus Expenditures           809,265         814,147          809,705           (4,442)        -0.55%
 Incre a se
(De cre a se ) in Ne t
Assets                          ($40,998)      $43,862         $62,604          $18,742         42.73%

FTE                                 0.00           6.00             6.00            0.00         0.00%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Jr. Golf program:
      In 2006 the cost of Jr. Golf instructors, prizes and participant lunches were paid out of the Pro
      Shop merchandise line item 2250. This resulted in Pro Shop merchandise being under
      funded which in turn reduced merchandise sales and caused a loss of revenue. In 2007, we
      request $16,250 for the Jr. Golf program so that the Pro Shop merchandise can be funded at
      its appropriate level. By funding the Jr. Golf program appropriately, we will: 1) produce
      additional Pro Shop merchandise revenue in the amount of $14,300, 2) maintain
      merchandise in the Pro Shop to meet customer service demand, 3) maintain golf facilities in
      compliance with established division maintenance standards and 4) continue to educate and
      train 187 youth to build a foundation for the future golf program.




                                                  263
                                                                        Parks & Recreation

Mountain View Golf Course – Organization 3780
      Financial Summary
                                           2006           2007          Am ount
                   2005 Actua l          Adopte d       Adopte d        Cha nge       % Cha nge
  Personnel           $431,715            $450,821       $465,418         $14,597         3.24%
  Operations           266,172              279,856        280,009            153         0.05%
  Capital                    0                    0              0              0        #DIV/0!
  Other                105,455              174,096        174,096              0         0.00%
Total Expenditures    $803,342            $904,773       $919,523         $14,750         1.63%

 Ope ra ting Re venue     $1,051,025     $1,135,845     $1,135,845              $0        0.00%
 Minus Expenditures          803,342        904,773        919,523          14,750        1.63%
 Incre a se
(De cre a se ) in Ne t
Assets                      $247,682       $231,072       $216,322        ($14,750)       -6.38%

FTE                              0.00           6.00           6.00            0.00       0.00%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.

Old Mill Golf Course – Organization 3790
      Financial Summary
                                           2006           2007          Am ount
                   2005 Actua l          Adopte d       Adopte d        Cha nge    % Cha nge
  Personnel           $475,987             $492,693       $521,264        $28,571       5.80%
  Operations         1,620,084            1,612,160      1,549,794        (62,366)     -3.87%
  Capital                    0                    0              0              0     #DIV/0!
  Other                143,575              195,456        195,456              0       0.00%
Total Expenditures  $2,239,647           $2,300,309     $2,266,514       ($33,795)      -1.47%

 Ope ra ting Re venue     $1,688,500     $1,709,401     $1,754,491         $45,090        2.64%
 Minus Expenditures        2,239,647      2,300,309      2,266,514         (33,795)      -1.47%
 Incre a se
(De cre a se ) in Ne t
Assets                     ($551,147)     ($590,908)     ($512,023)        $78,885       -13.35%

FTE                              0.00           6.00           6.00            0.00       0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Cost Reductions and Fee Increase:
      Debt Service is reduced by $55,445 based on current debt service schedules.




                                               264
                                                                              Parks & Recreation

      Fees are being increased by $1.00 per nine and $2.00 per eighteen hole green fees. Old Mill
      was not included in the fee increase at the other courses in 2006. Estimated increase in
      revenue will be $45,090.

Riverbend Golf Course – Organization 3800
      Financial Summary
                                              2006            2007           Am ount
                   2005 Actua l             Adopte d        Adopte d         Cha nge        % Cha nge
  Personnel           $467,874                $497,352        $508,929         $11,577          2.33%
  Operations         1,094,550               1,123,182       1,378,916         255,734         22.77%
  Capital                    0                       0               0               0         #DIV/0!
  Other                 64,191                 152,018         152,018               0          0.00%
Total Expenditures  $1,626,616              $1,772,552      $2,039,863        $267,311         15.08%

 Ope ra ting Re venue       $1,301,782      $1,308,820      $1,308,820                $0          0.00%
 Minus Expenditures          1,626,616       1,772,552       2,039,863           267,311         15.08%
 Incre a se
(De cre a se ) in Ne t
Assets                       ($324,833)      ($463,732)       ($731,043)       ($267,311)        57.64%

FTE                                 0.00            6.00            6.00             0.00         0.00%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

      Replace Existing Golf Carts:
      The 2007 scheduled golf cart replacement plan requires that Riverbend golf carts be
      replaced. The cost will be $255,967. The golf cart replacement plan was budgeted at South
      Mountain in 2006.

      By replacing the existing golf carts budget efficiencies built into the golf cart replacement plan
      are maintained, replacing 80 new golf carts will meet customer service expectations and
      current revenue levels are maintained.

      Debt Service is being increased by $773 based on current debt service schedules.
      Increased golf revenues will offset the increased costs.




                                                   265
                                                                               Parks & Recreation

South Mountain Golf Course – Organization 3810
      Financial Summary
                                              2006             2007           Am ount
                   2005 Actua l             Adopte d         Adopte d         Cha nge     % Cha nge
  Personnel           $537,025                $571,760         $576,718           $4,958       0.87%
  Operations         1,930,762               2,043,092        1,827,858         (215,234)    -10.53%
  Capital                    0                       0                0                0      #DIV/0!
  Other                 86,071                 201,535          201,535                0       0.00%
Total Expenditures  $2,553,858              $2,816,387       $2,606,111        ($210,276)      -7.47%

 Ope ra ting Re venue       $1,061,742      $1,114,434       $1,114,434                $0          0.00%
 Minus Expenditures          2,553,858       2,816,387        2,606,111          (210,276)        -7.47%
 Incre a se
(De cre a se ) in Ne t
Assets                     ($1,492,116)     ($1,701,953)    ($1,491,677)        $210,276         -12.35%

FTE                                 0.00             7.00            7.00             0.00         0.00%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Golf Cart Replacement Savings of $235,035:
      Golf carts were replaced at South Mountain at a cost of $235,035 in 2006. The funding for
      those carts will be transferred to Riverbend in 2007. As a result of purchasing the new golf
      carts, the golf cart lease will be terminated. This will result in additional savings of $37,810.
      The total of these two events will result in a $272,845 savings that will correspond to the
      increase in the Riverbend budget.

      Debt Service:
      Debt Service is increasing $63,232 based on the current debt service schedule.

Millcreek Canyon – Organization 3620
      Financial Summary

                                              2006             2007           Am ount
                       2005 Actua l         Adopte d         Adopte d         Cha nge        % Cha nge
  Personnel                     $0             $54,697          $54,697               $0         0.00%
  Operations                     0             264,733          264,733                0         0.00%
  Capital                        0                   0           10,000          10,000         #DIV/0!
  Other                          0               5,632            5,632                0         0.00%
Tota l Ex pe nditure s          $0           $325,062         $335,062          $10,000          3.08%

Ope ra ting Re ve nue                $0       $380,000         $380,000               $0           0.00%
  County Funding                      0        (54,938)         (44,938)          10,000         -18.20%
Tota l Funding                       $0       $325,062         $335,062          $10,000           3.08%

FTE                                 0.00             0.00            0.00             0.00        #DIV/0!




                                                   266
                                                                Parks & Recreation

Explanation of Significant Changes from the Adopted 2006 Budget to
the Adopted 2007 Budget
Canyon Signage:
The Council unanimously approved a motion by Councilman Crockett to appropriate $10,000
for dog-related signage in Millcreek Canyon.




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               268
                                TABLE OF CONTENTS
                                 BY SERVICE AREA

SERVICE AREA

PUBLIC HEALTH

    HEALTH ...................................................................................... 271
         2150 Health
    SUBSTANCE ABUSE ................................................................. 275
         2250 Substance Abuse
    MENTAL HEALTH ...................................................................... 279
         2450 Mental Health




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               270
                                                                         Health Department


Division: Health Department
Division Description
  Statement of Purpose
  The Salt Lake Valley Health Department promotes and protects community and
  environmental health. It provides the highest quality public health services based on the
  needs of the community.

  Principal Services

                                      Health Department




                                           Community          Environmental
 Administration      Medical Office                                                Family Health
                                             Health              Health



  Salt Lake Valley Health Department provides population based services to fifteen cities and
  the unincorporated parts of the County. These services are intended for the protection of a
  population rather than an individual.

  Principal Services are as follows:

  Administration – Organization 2150

       Provides internal services in the areas of budget preparation and monitoring, contract
       development and monitoring, facilities and fixed asset management, management of
       health department information systems, cash handling procedures, billing and collections,
       purchasing, payroll, personnel, organizational development, administrative hearings,
       legal consultation and Board of Health support.

  Medical Office – Organization 2150

       Provides services including epidemiology and infectious disease surveillance,
       assessment and education for the prevention of communicable disease, lead prevention
       and education, sexually transmitted disease diagnosis and treatment, HIV outreach and
       education, tuberculosis diagnosis and treatment as well as medical assessments for
       municipalities, travel education and immunizations and vital records.

  Community Health – Organization 2150

       Provides culturally sensitive health education programs, public information and outreach
       services to improve quality of life such as cardiovascular programs and education,
       emergency planning, healthy lifestyles program for county employees, SLCo fitness
       center management, injury prevention, and oral health and tobacco.

  Environmental Health – Organization 2150

       Provides regulatory and educational programs which govern food, air pollution, water,
       and solid and hazardous waste. Facilities governed are public pools, food
       establishments, construction for waste disposal, emission testing, hotels, motels,



                                             271
                                                                             Health Department

          household hazardous waste facilities, landfills, institutions and schools, mass gatherings,
          and drinking water systems.

    Family Health – Organization 2150

          Provides personal health services such as adult and childhood immunizations, women,
          infants, and children, public health nursing home visitation and consultation, cancer
          screening and deferral and family planning services.

    Statutory Authority
    Utah Code Title 26A – Local Health Department Act
    R380-40 State Rule – Local Health Department Minimum Performance Standards

    Funds and Organizations
    The Health Department has only one operating organization.

    Fund          Fund Name        Organization     Description

    370           Health Fund        2150           Health Department



Goals and Goal Oriented Outcomes

    Goals
    1.    Provide the highest quality Public Health Services.
    2.    Decrease the incidence of disease and environmental conditions.
    3.    Assure the community is knowledgeable and satisfied with our services.
    4.    Provide programs based on community needs.
    5.    Provide appropriate and timely response to emergency health services.

    Performance Measures
                                     Goal          2004         2005          2005           2007
           Measure                   Ref          Actual       Target         YTD           Target
Number of Division having at
least one prevention practice
recognized nationally                  1           N/A            N/A          N/A                   4
Percent of employees that
believe their work/job makes a
difference                            1&3          N/A            N/A          N/A               90%
Percent of programs that are
driven by goals based on the
needs of the population they
serve                                1,2,4         N/A            N/A          N/A               85%

    Industry Standards and Benchmarks
    None




                                                  272
                                                                       Health Department

Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
     Develop a strategy to reduce the growing trend towards obesity. This initiative will
     continue into 2007 with expanded programs and evaluation of initial activities.
     Increase potential for household hazardous waste disposal. Expansion to Sandy City
     occurred in 2006. Additional expansion will occur in 2007.
     Increase immunization activities related to pertussis. Goal of providing immunizations
     was met and vaccine will be offered on an ongoing basis.
     Complete staff training on responsibilities related to emergency response. This is an
     ongoing activity for Salt Lake Valley Health Department.

  2007 Initiatives
     Increase employee job satisfaction
     Align services with community needs
     Increase immunization rates in two year olds
     Have four prevention practices recognized nationally

  Challenges, Issues, Trends
     Decreasing public health funding streams
     Population growth – changing demographic and ethnic targets
     Role of public health expanded since 9/11
     More legal considerations
     Aging workforce – succession planning
     More collaborations needed to combat decreasing resources
     More product stewardship will assist in disposal of goods but drive the cost of goods up
     for consumers
     Technology advances
     Energy costs
     Competing priorities
     Combating myths related to healthy behaviors




                                            273
                                                                       Health Department

2007 Adopted Budget
Health Department – Organization 2150
  Financial Summary

                                         2006          2007         Amount
                    2005 Actual        Adopted       Adopted        Change        % Change
  Personnel         $19,215,619       $20,914,835   $22,144,439     $1,229,604        5.88%
  Operations          5,411,784         5,899,283     6,392,669        493,386        8.36%
  Capital               117,530            61,000       137,600         76,600      125.57%
  Other               1,299,745         1,469,543     1,469,543              0        0.00%
 Total Expenditures $26,044,678       $28,344,661   $30,144,251     $1,799,590        6.35%

 Operating Revenue $15,270,322        $15,841,765   $16,320,628       $478,863        3.02%
  County Funding    10,774,356         12,502,896    13,823,623      1,320,727       10.56%
 Total Funding     $26,044,678        $28,344,661   $30,144,251     $1,799,590        6.35%

 FTE                           0.00        356.30         356.30           0.00        0.00%


  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget
  The Council funded $400,000 in new County funding for a childhood immunization program.
  The funding allows the Health Department to target WIC children up to two years of age and
  any children using Salt Lake County immunization services who are identified as being at risk
  of not receiving vaccines due to inability to pay.




                                            274
                                                                           Substance Abuse


Division: Substance Abuse Services
Division Description
  Statement of Purpose
  Salt Lake County Substance Abuse Services enhances the health and safety of individuals,
  families and communities by preventing and reducing the impact of alcohol, tobacco and
  other drug use, abuse and addiction. Substance Abuse Services will be a leader in changing
  social policy that moves substance abuse services from a social program to a health service.

  Principal Services

                                      Substance Abuse Services




                     Administration           Prevention             Treatment




  Administration – Organization 2250

      Administration provides centralized support and oversight for all of the Division’s
      programs. This includes fiscal oversight, budget preparation and monitoring, purchasing,
      program planning and development, personnel administration, payroll, records
      management and asset management. Advocacy is also provided on behalf of the
      County’s citizens who are in need of treatment services in order to limit the stigma
      associated with addiction. This is done by working with elected officials, public officials,
      insurance providers and other community groups. Information services are provided to
      the media, elected and other public officials, and the public in order to make sure that the
      best and most accurate information is available.

  Prevention – Organization 2250

      Prevention services targeted at schools and neighborhoods aim to reduce, decrease, or
      eliminate the use of tobacco, alcohol and other drugs. Peer programs, life skills,
      parenting and family enhancement programs, teacher training, latch-key programs,
      ethnic-focused programs, and prenatal programs are just a few of the services provided
      by the Division through subcontracts. Aimed at educating individuals, prevention services
      provide the information and skills needed to make healthy life choices.

  Treatment – Organization 2250

      A range of treatment service options are provided to County residents by private, non-
      profit, and public Salt Lake County agencies. Nationally standardized assessment and
      placement criteria, along with outcome and process-based performance measures,
      provide the structure for coordinated services that are grounded in fiscal and clinical
      accountability. Programs are designed to meet the specific treatment needs of
      adolescents, pregnant and parenting women, as well as the general population. The
      Division is active in the support and design of both innovative and traditional treatment
      modalities, including drug courts and jail-based services. Assessment is provided by our
      own staff as well as by the providers.




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                                                                             Substance Abuse

   Statutory Authority
    Utah State Code 17-43-201 and 62A-15-103.

    Funds and Organizations
    The Division of Substance Abuse Services has one operating organization.

    Fund          Fund Name       Organization       Description

    120           Grant Fund           2250        Substance Abuse


Goals and Goal Oriented Outcomes
    Goals
    1.    Increase client retention in treatment services.
    2.    Decrease recidivism in treatment services.
    3.    Increase the number of families using universal prevention services.
    4.    In three years, double the size of the pilot prevention program with non-county funding.

    Performance Measures
                                     Goal                        2006         2006           2007
             Measure                 Ref      2005 Actual       Target        YTD          Target
Percent increase in treatment                                                                   25%
retention                              1                                                    increase
Percent decrease in treatment                                                                   25%
recidivism                             2                                                   decrease
Percent increase in number of
families accessing universal
community-based prevention                                                                      75%
services                               3                                                    increase
Amount of non-County dollars
generated to increase the size
of pilot prevention program            4                                                    $16,500

    Industry Standards and Benchmarks
    National Outcome Measures




Major Initiatives, Trends, and Challenges
    Review of Prior Initiatives and Applicable Legislative Intent

    Initiatives

    •     DORA Pilot Project. The FY 2005 Utah State Legislature appropriated funds to the
          State Division of Substance Abuse and Mental Health for the DORA pilot project in Salt
          Lake County. The project requires that the Third District Court have all parolees
          screened, then, if appropriate, assessed 6 months before release. If the assessment
          indicates treatment is needed then the parolee is placed into treatment as a condition of




                                                 276
                                                                           Substance Abuse

       parole. 86 clients were served during the first year of the program. The pilot maximum is
       250 offenders.

   •   Payer Software. For Salt Lake County, there are three main aspects of the Substance
       Abuse client data base known as UWITS: a client record, a billing system, and a payment
       system. We currently have a contract in place with FEI, Inc. to install the billing and
       payment side of the system. The contractor estimates that the initial system will be ready
       for testing November 30, 2006. The new software will provide us timely and accurate
       data that we are not getting due to running two different systems – one for a client record
       and one for a payment record.

   •   CORA Program. The Division’s goal is have 100 to 130 clients in treatment each month
       as an alternative to incarceration. Statistics for the quarter ending June 2006 show that in
       April, 141 individuals were in treatment; in May, 123 individuals were in treatment; and in
       June, 108 individuals were in treatment. During the quarter 237 people were assessed
       and 40 were placed into treatment. During the period July 1, 2005 to June 30, 2006, 472
       clients were served in the CORA program.

   •   Legislative Intent. No current intent language.

2007 Initiatives
   •   Continue the CORA program to reduce overcrowding in the jails by moving substance
       abusers into appropriate treatment programs. Implement steps to increase retention in
       treatment and to reduce recidivism.
   •   Work with State and Court officials to continue the DORA program. The State awarded
       the County $486,000 for July 1, 2006 to June 30, 2007 to continue the second year of the
       pilot program.
   •   Complete billing/payment software installation and implement across our provider
       system. Goal is to have it installed by December 31, 2006 and then run dual systems for
       six months in FY 07.
   •   Complete a successful Prevention re-bid.
   •   Move Salt Lake County Substance Abuse into the forefront of leadership in changing
       social policy that moves substance abuse services from a social program to a health
       service.

Challenges, Issues, Trends
   •   85% of those incarcerated are substance abusers.
   •   Assessed and diagnosed clients are on waiting lists especially for residential services.
   •   Lack of insurance coverage for substance abuse treatment.
   •   Increased abuse among the retired, especially the baby boomers that are starting to
       retire.
   •   War on drugs and the focus on de-criminalizing drug use (debate on both sides of the
       issue).




                                               277
                                                                         Substance Abuse

2007 Adopted Budget
Substance Abuse – Organization 2250
  Financial Summary

                                         2006           2007          Amount
                    2005 Actual        Adopted        Adopted         Change     % Change
  Personnel          $1,218,007        $1,384,534     $1,378,511        ($6,023)     -0.44%
  Operations          2,217,256         2,435,202      2,809,754        374,552      15.38%
  Capital                     0           300,000        100,000       (200,000)    -66.67%
  Other              12,273,241        12,530,607     12,457,144        (73,463)     -0.59%
 Total Expenditures $15,708,504       $16,650,343    $16,745,409        $95,066       0.57%

 Operating Revenue $13,111,543        $13,185,628    $12,723,865      ($461,763)      -3.50%
  County Funding     2,596,961          3,464,715      4,021,544        556,829      16.07%
 Total Funding     $15,708,504        $16,650,343    $16,745,409        $95,066        0.57%

 FTE                           0.00          20.75            19.75        -1.00      -4.82%

  Explanation of Significant Changes from the Adopted 2006 Budget to
  the Adopted 2007 Budget

  Operations Expenses:
  • Increase in Medicaid Match - $275,000 ($125,000 annualization of June 2006 budget
     allocation plus $150,000 in new County funding)
  • Increase in professional fees - $35,000

  Loss of one-time federal funds passed through from the State, other funding contracts -
  $561,763

  Increase in DUI fee collections from the State - $100,000

  1.0 FTE (Substance Abuse Justice Coordinator) to the Division of Criminal Justice Services,
  funds for the FTE were also transferred to Criminal Justice Services


  The Council’s adopted budget includes the following new County funding:
  • Increase in Medicaid Match - $275,000 ($125,000 annualization of June 2006 budget
     allocation plus $150,000 in new County funding)
  • Increase in pass through contract expenses for Interim Group Services - $200,000 (to
     replace one-time funds lost from the State)
  • Increase in pass through contract expenses for CATS expansion in jails - $80,000




                                             278
                                                                                Mental Health


Division: Mental Health Services
Division Description
  Statement of Purpose
  The Division of Mental Health Services enhances the health, safety, and quality of life of
  individuals, families and communities through the development and implementation of the
  most effective and accessible programs for mental health.

  Principal Services

                                           Mental Health


                                            Mental Health
                                             Treatment
                                              Services


  Mental Health Services is structured as a single program or principal service: mental health
  treatment services. Emphasis is placed on the provision of services to adults with serious
  and persistent mental illness and children and youth with serious emotional disturbances.
  Salt Lake County has decided to provide mental health services through a multi-year contract
  with Valley Mental Health.

  Statutory Authority
  Section 17-43-301 of the Utah Code establishes the County Council as the local mental
  health authority. The local mental health authority must submit an annual plan that includes
  the following:

        services for adults, youth, and children, which shall include:
          (i)   inpatient care and services;
          (ii) residential care and services;
          (iii) outpatient care and services;
          (iv) 24-hour crisis care and services;
          (v) psychotropic medication management;
          (vi) psychosocial rehabilitation, including vocational training and skills development;
          (vii) case management; community supports, including in-home services, housing,
                family support services, and respite services;
          (ix) consultation and education services, including case consultation, collaboration
                with other county service agencies, public education, and public information; and
          (x) services to persons incarcerated in a county jail or other county correctional
                facility.

  Funds and Organizations
  The Division of Mental Health Services has one operating organization.

  Fund          Fund Name       Organization      Description

  120           Grant Fund          2450          Mental Health




                                                279
                                                                               Mental Health


Goals and Goal Oriented Outcomes
   Goals
   1. Improve the quality of life for adults and youth who have serious mental illnesses or
      emotional disturbance.
   2. Advocate for the availability of mental health services to persons who lack insurance or
      the means to pay for services.
   3. Assure that resources for mental health services are employed effectively and efficiently.

   Performance Measures
                                   Goal                      2006          2006         2007
             Measure               Ref     2006 Actual      Target         YTD         Target
Percentage of SLCo citizens that
request mental health services
who are screened, assessed,
and referred to appropriate
services.                            2         New           New           New             75%
Percentage of VMH of clients
who receive illness self-
management as part of their
treatment.                           1         New           New           New             50%
The number of new family
psycho-educational groups
established.                         1         New           New           New                  3
Percentage of clients who are
involuntarily committed to
receive mental health services
that receive the community
supports to help them remain in
service and out of jail and/or
hospital.                            2         New           New           New             65%

   Industry Standards and Benchmarks
   No industry standards are available for benchmarking at this time.



Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent

   Prior Initiatives

   In 2006, $400,000 was allocated to fund a mental health jail diversion program. The money
   was budgeted for the following activities:
       • $27,500 - Scholarships for Crisis Intervention Team (CIT) training for city patrol
           officers
       • $100,000 - Stop-gap medications — psychiatric medications for mentally ill persons
           coming from the jail into the community
       • $272,500 - Crisis Response Team— mental health workers identified for community
           support of CIT officers and jail diversion/community reintegration of mentally ill
           offenders



                                              280
                                                                              Mental Health

Progress Report

    •   To date, 67 patrol officers have successfully completed the CIT training and
        certification process. If the final quarter equals the first three quarters, we will
        succeed in our goal of training 100 officers.
    •   The availability of funds for providing medication assistance for persons transitioning
        from the jail has been hailed by jail personnel, legal defenders, and the mental health
        team as being a “life-saver”. This service assists people who otherwise are likely to
        go off of their medications and be at increased risk of re-offending.
    •   95 persons have been served by the community response team, which has also
        fielded over 300 calls from the community.

Legislative Intent

Two legislative intent statements were passed by the County Council in 2006:

•   It is the intent of the Council that Valley Mental Health track all clients and potential
    clients denied service and present the findings to the Council in March and September of
    each year.

    Result
    Valley Mental Health reported this information to the Council in March. The Salt Lake
    County Mental Health Coordinating Committee is Meeting on September 29th to review
    the Valley Mental Health performance indicators. The Council will receive this
    information in October.

•   It is the intent of the Council that the $400,000 increase 1) be included in the approved
    budget subject to review on receipt of audit findings, and 2) be added to the area plan
    that the Council supervises.

    Result
    The budget included the $400,000 that was allocated as detailed above. The initiatives
    resulting from the funding were written into the local area plan for mental health services
    and the plan was reviewed and approved by the Council.

2007 Initiatives
The Division of Mental Health’s main new initiative during 2007 will be the creation of the
“WholeHealth Clinic.” The WholeHealth Clinic will be developed in order to 1) integrate
mental health and physical health care in a single site, and 2) to deliver behavioral healthcare
services in an innovative, cost-effective manner.

The WholeHealth Clinic will be sited at one public health clinic. In addition to the health
services usually provided at the clinic, patients will be universally screened with standardized
instruments to detect the need for mental health services. When mental health conditions are
identified, patients will receive: 1) a medication evaluation from the Health Center physician
with available psychiatric consultation; 2) short-term psychotherapy services from an in-
house clinician and 3) care management from the Clinic, or 4) referral to community providers
for longer term treatment.

The WholeHealth Clinic is substantially based on the mental health integration project of
Intermountain Health Care. The project has demonstrated improvements in healthcare
delivery when mental health assessment and treatment is included. This project would extend
the IHC model into the community with an uninsured population and with a higher incidence
of behavioral health conditions.




                                            281
                                                                                   Mental Health

      Challenges, Issues, Trends

      •   Lack of mental health services for persons who do not have Medicaid or other insurance.
          Current state allocations fund little more than the Medicaid match. County appropriations
          pay the additional portion of the match, with approximately $2.5 million beyond the match
          to pay for uninsured client care. This money is used to pay for involuntarily committed
          clients and those who are in acute psychiatric crisis. No funding is available to provide
          treatment for persons who require mental health treatment for non-urgent conditions, and
          who do not have some payment source. Organizations that provide charity care in such
          cases cannot serve all who are in need.

      •   Medicaid profits that have been employed to build mental health infrastructure have
          dwindled and are likely to become unavailable. Medicaid rule changes that have been
          instituted to contain costs will ratchet payments down to actual costs, and are likely to
          require lowering of those costs. These revised rates will not allow for profit generated by
          improved efficiencies to be used for building facilities, housing, etc. This will lead to a
          need for funding for infrastructure costs over time.

      •   Adequate and affordable housing for low-income persons is one of the highest needs for
          the mentally ill. Current data demonstrates that persons with mental illness who are
          jailed remain in jail longer than like offenses committed by the non-mentally ill because
          they often lack housing. Valley Mental Health receives five requests per week for
          housing for the mentally ill who are homeless or who are at risk of homelessness. Salt
          Lake County has recognized this need and is developing innovative ways of expanding
          housing stock for this population, but the need for further housing will continue.



2007 Budget BUDGET
2007ADOPTEDRequest
      Mental Health – Organization 2450
      Financial Summary

                                             2006            2007          Amount
                       2005 Actua l        Adopte d        Adopte d        Cha nge        % Cha nge
 Personnel                      $0                 $0              $0              $0        #DIV/0!
 Operations             11,916,668         12,000,000      12,100,000         100,000          0.83%
 Capital                         0                  0               0               0        #DIV/0!
 Other                   4,211,716          6,040,235       5,548,204        (492,031)        -8.15%
Tota l Ex pe nditure s $16,128,384        $18,040,235     $17,648,204       ($392,031)        -2.17%

Ope ra ting Re ve nue  $9,689,432         $11,103,131     $10,511,100       ($592,031)         -5.33%
 County Funding         6,438,952           6,937,104       7,137,104         200,000           2.88%
Tota l Funding        $16,128,384         $18,040,235     $17,648,204       ($392,031)         -2.17%

FTE                                0.00            0.00            0.00            0.00       #DIV/0!


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      $592,091 reduction in pass through contract expenses to Valley Mental Health due to
      reduction in state and federal funding.




                                                 282
                                                                          Mental Health

$100,000 of new county funding to support the WholeHealth Clinic. The total costs of the
project are estimated to be $268,000 per project year. Remaining funds of approximately
$168,000 will be sought from other funding partners, e.g., state exemplary programs awards,
IHC, grants, and charitable donors.




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               284
                               TABLE OF CONTENTS
                                BY SERVICE AREA

SERVICE AREA

PUBLIC WORKS

    PLANNING AND DEVELOPMENT SERVICES .......................... 287
         4050 Planning and Development Services
    PUBLIC WORKS OPERATIONS ................................................ 291
         4400 Public Works Operations
         4560 Class B Roads Operations
         4250 Street Lighting
    ENGINEERING ........................................................................... 297
         4500 Public Works Engineering
         4550 Class B Roads Projects
         4600 Flood Control Engineering
         4610 Flood Control Projects
    SANITATION............................................................................... 303
         4700 Sanitation
    SOLID WASTE............................................................................ 308
         4750 Solid Waste




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               286
                                                       Planning & Development Services


Division: Planning & Development
Services
Division Description

  Statement of Purpose
  Salt Lake County Planning and Development Services Division protects the health, safety
  and welfare of all citizens while serving as a nationally recognized leader in the industry.

  Principal Services
                                            Planning &
                                           Development
                                             Services




             Division
                                 Inspections           Engineering         Business
           Administration
                                                                           Licensing




                                    Land               West Bench
                                    Use                 Project


  Division Administration – Organization 4050

  Assure an appropriate balance between protecting property rights and promoting quality of
  life.

  Inspections – Organization 4050

  Assure that structures and improvements are built in compliance with approved plans.

  Engineering – Organization 4050

  Encourage development of well designed communities while preserving sensitive natural
  areas.

  Business Licensing – Organization 4050

  License business activities in compliance with applicable health, fire, building, and safety
  standards.

  Land Use – Organization 4050

  Facilitate orderly urban growth within the County.

  West Bench Project – Organization 4050

  Facilitate orderly urban growth on the West Bench of Salt Lake County.




                                               287
                                                       Planning & Development Services


    Statutory Authority
    Statutory authority for the Planning and Development Services Division is found in Title 17,
    56, and 58 of the Utah Code.

    Funds and Organizations
    The Planning and Development Services Division is one of several organizations within the
    Municipal Services Fund.

    Fund        Fund Name          Organization           Description

    230         Municipal Services        4050            Planning & Development Services




Goals and Goal Oriented Outcomes

    Goals

    1. Service Excellence

    2. Safe and Healthy Communities

    Performance Measures
                                     Goal         2005           2006       2006          2007
             Measure                 Ref         Actual         Target      YTD          Target
% of applications, permits and
licenses that are processed
correctly and within the                                                                 To be
established time frames               1                             98%         99%    determined
# of employees receiving
necessary training and
education to meet professional
certification requirements and                                                           To be
job requirements                      1                             90%         98%    determined
% of applications, permits, and
licenses resulting in a finished
product that do not result in a
complaint that requires                                                                  To be
corrective action                     2                             90%         99%    determined
Employee satisfaction rating          1                   na          na          na      80%

    Industry Standards and Benchmarks
    The West Bench Development will be a major focus in 2007. This effort is by far the largest
    of its kind and will be, if appropriately managed, a standard for international development.
    The benchmarks for this effort include:

    1. Adoption of a General Plan.

    2. Rezone of the applicable area.




                                                 288
                                                    Planning & Development Services

  3. Permitting for development.

  4. Maintenance of Capital Facilities.

  5. Future planning and development.

  Salt Lake County Planning & Development Services is committed to making this project the
  standard and benchmark others look to when embarking on similar efforts in the future.



Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  None

  2007 Initiatives

  •   Provide a Master Plan of the West Bench.
  •   Evaluate new core software and technology.
  •   Reduce the turn around time for plans reviews and inspections.
  •   Host a County-wide summit and prepare a resolution and the necessary items for the
      County-wide Connectivity Plan by 12-31-2007.
  •   Create a project team that enables the timely preparation of documents required for the
      continued implementation of the West Bench Project by 12-31-2007.
  •   Implement Core and Parcel based geographic information system software that
      automates the services provided by the Planning and Development division by 12-31-
      2007.

  Challenges, Issues, Trends
  Technological advances and significant changes in jurisdictional boundaries are a challenge.
  Other concerns include: population growth, cultural diversification, and needs for outsourcing
  as higher densities and infill development occurs.

  Planning and Development Services will need to replace the current core function software
  with one supported by a reputable, technologically advanced organization. This effort was
  evaluated in 2006 and a Task Force determined that replacement would require significant
  preparation and planning.




                                             289
                                                          Planning & Development Services

2007 Adopted Budget
      Planning & Development Services – Organization 4050
          Financial Summary

                                            2006             2007         Amount
                       2005 Actua l       Adopte d         Adopte d       Cha nge    % Cha nge
 Personnel              $3,307,645        $3,763,805       $4,630,889      $867,084      23.04%
 Operations                494,812           891,361          483,808      (407,553)    -45.72%
 Capital                    11,484             8,476           15,000          6,524     76.97%
 Other                     496,559           475,526          493,526        18,000       3.79%
Tota l Ex pe nditure s  $4,310,500        $5,139,168       $5,623,223      $484,055       9.42%

Ope ra ting Re ve nue      $3,271,666     $4,062,000       $5,739,600     $1,677,600        41.30%
 County Funding             1,038,834      1,077,168         (116,377)    (1,193,545)     -110.80%
Tota l Funding             $4,310,500     $5,139,168       $5,623,223       $484,055         9.42%

FTE                                0.00           54.00         61.00            7.00       12.96%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

      A total of seven new FTE’s have been funded in the 2007 budget. Existing operations will
      receive funding for two new positions and the West Bench effort will receive funding for a
      team comprising five new positions. The positions and justifications are listed below;

      Approved for Existing Operations;

      1 FTE for a new Cashier and 1 FTE for a new Business License Enforcement Officer

      Approved for the West Bench effort a Project Team of 5 new FTE’s is funded for 2007. This
      Project Team will consist of;

          1 FTE for a Project Manager
          1 FTE for a Project Planner
          1 FTE for a Project Attorney
          1 FTE for a Project Financial Analyst
          1 FTE for a Project Coordinator

      These positions are approved to be time limited employees for the three year start-up period
      of the West Bench Development.

      The Mayor’s request that a West Bench Master Plan be reviewed by an independent
      consultant will be accomplished in 2007. The majority of increases in expenditures in 2007,
      are in personnel appropriations and are due to the additional FTE’s requested above.

      There is a significant change in the 2007 revenue projection to incorporate approximately
      $1.9 million in revenue from the Kennecott Land West Bench Development. In addition,
      about $200,000 will be collected in 2006. The $2.1 million total estimated revenue for the
      West Bench project will be the initial fees collected through 2007 towards accomplishing the
      needs of the project and implement the Mayor’s directive of full costing.




                                                  290
                                                                 Public Works Operations


Division: Public Works Operations
Division Description
  Statement of Purpose
  Public Works Operations is committed to providing safe, well-maintained roadway systems
  for the benefit of the public. We provide consistent services and a high level of customer
  service. We strive to comply with local, state and federal regulations, and keep the public
  informed.

  Principal Services

                                 Public Works Operations




                  Public Works          Class B Roads
                                                               Street Lighting
                   Operations             Operations



  Services are provided to

      •   Residents of unincorporated Salt Lake County
      •   Other County divisions by work order
      •   The cities of Cottonwood Heights, Herriman, Holladay, and Taylorsville by annual
          service contracts
      •   Other agencies by interlocal agreements

  Principal services are as follows:

  Public Works Operations – Organization 4400

      Provide comprehensive road maintenance and construction services including snow
      removal, pavement management, major and minor pavement maintenance, road cut
      inspections, traffic signal construction and maintenance, traffic signs and road striping,
      concrete construction, street sweeping, and storm drain installation and maintenance.
      Includes all personnel costs and is reimbursed from Class B Operations for major work
      which is done on Class B roadways.

  Class B Roads Operations – Organization 4560

      Provides materials for road maintenance operations listed above. Also includes services
      contracted out such as slurry seal and ADA ramp installations.

  Street Lighting - Organization 4250

      Provides street lights for the streets and neighborhoods of the unincorporated county.
      Services include maintenance of street lights and payment of street light power bill. We
      are asking for more money in 2007 to add projects for new street light installations.

  Statutory Authority
  Operations authority is found in County ordinance 2.24.040.E that lists the following
  responsiblities:




                                              291
                                                                      Public Works Operations

          •   Maintenance, inspection, and testing of county roads including pavement
              management, snow removal, curb, gutter, sidewalk, bridges and drainage
          •   Control measures for noxious weeds and inspection of beehives
          •   Identification, installation, inspection and maintenance of traffic control devices
          •   Installation and maintenance of the Advance Traffic Management System and traffic
              signal coordination
          •   Maintenance and repair of street lights
          •   Security of Midvale facility, accident investigations and administration of the
              communication system

    Funds and Organizations
    Public Works Operations receives funding from both the Municipal Services Fund and Class
    B Roads Funds.

    Fund         Fund Name         Organization            Description

    230           Municipal Services        4400            Public Works Operations

    230           Municipal Services        4250            Street Lighting

    270           Class B Roads             4560            Class B Roads Operations



Goals and Goal Oriented Outcomes
    Goals
    (Established in 2006)

    1. Provide safer and accessible sidewalks
    2. Provide well maintained roadway systems
    3. Improve storm water quality

    Performance Measures

                                       Goal                        2006        2006         2007
            Measure                    Ref         2005 Actual    Target       YTD         Target
Eliminate sidewalk trip hazards         1                            5,000       3,238
Number of known locations
requiring a sidewalk ramp to be
installed                               1                                75           55
Clean every storm drain box
twice each year                         3                            100%         90%
Sweep every road twice each
year                                    3                            100%        100%
Perform a roadway safety audit
at the top 5 highest accident                                                                  N/A
locations                               2                                 5            5
Percentage of roads rated at
“good” condition or above, as
determined by annual
inspections                             2                              85%        85%




                                                     292
                                                                   Public Works Operations

Industry Standards and Benchmarks
   None for 2006.

   Goals
   (2007)

   1. Provide consistent services and a high level of customer service
   2. Comply with local, state and federal regulations
   3. Keep the public informed.

   Outcomes

                                   Goal          2005          2006           2006          2007
           Measure                 Ref          Actual        Target          YTD          Target
Increase revenue from outside
Municipal Services                   1                N/A           N/A           N/A       20%
Residents satisfied with work                                                               90%
performed                            1                N/A           N/A           N/A
Compliance with County ADA                                                                 100%
guidelines                           2                N/A           N/A           N/A
Pavement maintenance                                                                      Yes, by
schedule available on line           3                N/A           N/A           N/A    12/31/2007


Industry Standards and Benchmarks
   No benchmarks have been identified. They will be provided next year.


Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
       •    It is the county’s policy to maintain at least 50% of its roads/highways at or above the
            “good” condition level of the Pavement Condition Index (PCI), and no more than 10%
            at the “very poor” condition of the PCI.

       •    Perform condition assessments of approximately 1/3 of the network of county
            roads/highways each year, in order to achieve a complete condition assessment at
            least every three years.

   2007 Initiatives
       •    It is the county’s policy to maintain at least 50% of its roads/highways at or above the
            “good” condition level of the Pavement Condition Index (PCI), and no more than 10%
            at the “very poor” condition of the PCI.

       •    Perform condition assessments of approximately 1/3 of the network of county
            roads/highways each year, in order to achieve a complete condition assessment at
            least every three years.

Challenges, Issues, Trends
       •    Rising fuel and materials costs



                                                293
                                                                    Public Works Operations

          •   Aging storm drain system
          •   Cost of ADA compliance




2007 Budget Request
2007 ADOPTED BUDGET
Public Works Operations – Organization 4400
      Financial Summary

                                             2006           2007           Amount
                       2005 Actua l        Adopte d       Adopte d         Cha nge    % Cha nge
 Personnel              $6,979,641         $7,661,160     $7,840,510        $179,350       2.34%
 Operations              6,141,321          5,897,589      5,752,626        (144,963)     -2.46%
 Capital                     6,500                  0        250,000         250,000     #DIV/0!
 Other                     844,676            620,394        620,394               0       0.00%
Tota l Ex pe nditure s $13,972,138        $14,179,143    $14,463,530        $284,387       2.01%

Ope ra ting Re ve nue  $7,713,181          $8,184,133     $8,106,072         ($78,061)        -0.95%
 County Funding         6,258,957           5,995,010      6,357,458          362,448          6.05%
Tota l Funding        $13,972,138         $14,179,143    $14,463,530         $284,387          2.01%

FTE                                0.00         123.00          123.00             0.00        0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      Loader $250,000 - This is a purchase to replace a 40 year old piece of equipment that is no
      longer functioning and is currently being replaced by a rental at a cost of $45,000 per year.
      The new piece of equipment is more energy efficient, which falls in line with the Mayor’s
      Internal County Government Initiative of purchasing more energy efficient vehicles. With a
      life expectancy of 40 years the cost savings of purchase over rental is $1,550,000 over the
      lifetime of this piece of equipment.

      Increase of $31,670 for temporary employees and a decrease of $11,000 in contracted labor,
      this is a shift to using more County temporary employees and less outside temp agency help
      as well as covering for temp raises for annual returning County temp employees.

      Increase of $25,000 for maintenance of machinery and equipment due to rising trends of
      increased expenses to maintain and repair old equipment.

      Decrease of $19,980 for gasoline, diesel, oil & grease due to prices not increasing as rapidly
      as in the past few years as well as attempts to decrease fuel consumption.

      Decrease of $491,495 for maintenance of autos/trucks – fleet due to actual repair charges
      being billed rather than a higher estimated charge being billed and some of the maintenance
      charges being shifted to the Class B budget for equipment purchased with Class B funds.

      Increase of $192,517 for vehicle replacement charges due to recalculation of the replacement
      payment schedule by Fleet Management.




                                                 294
                                                                    Public Works Operations

      Increase of $106,575 for rental of equipment due to surplus of old equipment and renting
      instead of purchasing new equipment where the costs of rental were more efficient than the
      costs of ownership.

      Increase of $65,270 for other professional fees due to increased cost for blue staking
      services as well as an additional outside contract for trip hazard removal.

      Decrease of $20,500 for dumping fees due to rental of grinder to recycle old asphalt and
      concrete in order to make our own road base, rock and sand, saving us dumping fees as well
      as the expense of purchasing all of our road base, rock and sand.

Class B Roads Operations – Organization 4560
      Financial Summary

                                             2006           2007           Amount
                       2005 Actua l        Adopte d       Adopte d         Cha nge       % Cha nge
 Personnel                      $0                 $0             $0              $0        #DIV/0!
 Operations              6,245,960          6,860,408      8,349,044       1,488,636        21.70%
 Capital                    31,208                  0              0               0        #DIV/0!
 Other                     110,717            127,590        127,590               0         0.00%
Tota l Ex pe nditure s  $6,387,886         $6,987,998     $8,476,634      $1,488,636        21.30%

Ope ra ting Re ve nue      $2,560,948      $2,579,479     $3,392,607        $813,128           31.52%
 County Funding             3,826,938       4,408,519      5,084,027         675,508           15.32%
Tota l Funding             $6,387,886      $6,987,998     $8,476,634      $1,488,636           21.30%

FTE                                0.00           0.00            0.00            0.00         #DIV/0!


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget

      Expenditures:

      Increase of $79,937 for maintenance of autos/trucks - fleet expense due to a shift from the
      Public Works Operations budget for Class B equipment maintenance.

      Decrease of $18,595 for light and power expenses of traffic signals due to a change over to
      light emitting diods (LED) in signals that reduce power expenses and also due to reduction in
      signals owned by County due to annexations and incorporations.

      Increase of $627,295 for maintenance of roads & streets due to increases in contracted slurry
      seal, ADA ramp and overlay projects performed by Public Works Operations because of
      increased requests for these projects by contract and non-contract cities as well as increases
      in unincorporated County areas.

      Decrease of $88,141 for road oil due to lower amount of road oil needed for 2007 projects.

      Decrease of $87,820 for road base and chips due to a decrease in the amount of road base,
      rock and sand needed for purchase due to making most of our own needed quantities of
      these materials due to our concrete and asphalt recycling efforts.

      Decrease of $50,000 for road salt due to lower usage.




                                                 295
                                                                    Public Works Operations

      Increase of $781,335 for asphalt mix due to more overlay projects scheduled.

      Increase of $244,625 for Traffic Supplies due to more traffic projects scheduled.

      Revenue:

      Increase of $125,407 in highway charges revenue due to an increased number of non-
      contract city road maintenance projects being scheduled.

      Increase of $151,379 in traffic services revenue due to an increased number of non-contract
      city traffic projects being scheduled.

      Increase of $139,355 in Holladay City contract.

      Increase of $229,935 in Cottonwood Heights City contract.

      Increase of $147,932 in Taylorsville City contract.

Street Lighting – Organization 4250
      Financial Summary

                                            2006              2007         Amount
                       2005 Actua l        Adopte d         Adopte d       Cha nge        % Cha nge
 Personnel                      $0                 $0               $0             $0        #DIV/0!
 Operations                623,184           694,750           712,660         17,910         2.58%
 Capital                         0                  0                0              0        #DIV/0!
 Other                       9,728            11,645            11,645              0         0.00%
Tota l Ex pe nditure s    $632,912          $706,395         $724,305         $17,910         2.54%

Ope ra ting Re ve nue         $15,275          $7,411         $14,825          $7,414       100.04%
 County Funding               617,637         698,984         709,480          10,496         1.50%
Tota l Funding               $632,912        $706,395        $724,305         $17,910         2.54%

FTE                                0.00            0.00           0.00            0.00       #DIV/0!

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.




                                                  296
                                                                                     Engineering


Division: Engineering
Division Description
  Statement of Purpose
  Salt Lake County Flood Control/Engineering designs and protects the future of the County.

  Our mission includes:

      •    proactive ecosystem stewardship with the water quality stewardship plan (WaQSP);
      •    transportation innovation through congestion elimination and construction of
           sidewalks;
      •    enhanced customer service access through increased online permitting availability;
      •    ensuring the preservation of the urban drainage system.

  Principal Services

                                             Engineering




                                                                                         Millcreek Fire
     Flood Control
                          Public Works        Flood Control                              Flow Special
    Engineering and                                               Class B Projects
                          Engineering            Projects                                Improvement
      Operations
                                                                                         District (SID)


  The Engineering Division has consolidated planning, engineering, construction and
  inspection management functions and provides services on both a County-wide basis (Flood
  Control and Flood Control Projects) and in the Municipal Services Area (Public Works
  Engineering, Class B Roads Projects, and the Millcreek Fire Flow Special Improvement
  District (SID)).

  Flood Control Engineering and Operations – Organization 4600

  Provides engineering design services for the construction of drainage and Flood Control
  facilities. Operations and maintenance of all flood control dams, basins, pump stations,
  diversion structures, and storm drains and canals is part of principal services. Additionally,
  the Division manages the area-wide Water Quality Management Plan and administers use
  permits and regulatory programs.

  Public Works Engineering – Organization 4500

  Provides planning, engineering design service, and construction/inspection management
  services for transportation and roadway construction. Additionally, permit administration,
  traffic calming and safer sidewalk programs are managed for the unincorporated area in Salt
  Lake County.

  Flood Control Projects – Organization 4610

  Provides a capital improvement program to construct and maintain infrastructure necessary
  to protect health, welfare, and safety of Salt Lake County residents and businesses and all
  private and public structure in the Salt Lake Valley.




                                              297
                                                                                        Engineering


    Class B Projects – Organization 4550

    Provides the capital improvement program for major maintenance and to construct needed
    transportation and roadway improvements to eliminate congestion, provide mobility, and
    enhance safety for both vehicular and pedestrian travel.

    Millcreek Fire Flow Special Improvement District (SID) – Organization 5055 and 5151

    Provides the funding mechanism to pay for and construct needed water system infrastructure
    improvements essential for minimum Fire Flow in the Millcreek area of Unincorporated Salt
    Lake County. (See related financial information in the Capital Construction Plan for
    Millcreek construction and the Debt Service Section)

    Statutory Authority
    Utah Code Title 11, 17, 72, and 73

    Funds and Organizations
    Engineering includes the following organizations.

    Fund       Fund Name           Organization            Description

    230         Municipal Services         4500            Public Works Engineering

    270         Class B Fund               4550            Class B Projects

    250         Flood Control              4600            Flood Control Engineering

    250         Flood Control              4610            Flood Control Projects

    455         Millcreek Fire Flow        5055            Millcreek Fire Flow Special Improvement

    411         Millcreek Fire Flow        5151            Millcreek Fire Flow Debt Service




Goals and Goal Oriented Outcomes

    Goals

          1.    Provide healthy water ecosystems.
          2.    Provide a safe, reliable, and efficient transportation system.
          3.    Protect life and property from floodwaters.
          4.    Provide acceptable fire flow service.

    Performance Measures

                                      Goal                         2006          2006          2007
           Measure                    Ref         2005 Actual     Target         YTD          Target
% of miles of streams that
meet the healthy water
ecosystem index                        1             75%           75%           75%           75%




                                                    298
                                                                                     Engineering

                                    Goal                        2006         2006          2007
            Measure                 Ref      2005 Actual       Target        YTD          Target
% of transportation system
roadway miles that meet
national highway standards            2         81.5%          83.9%         82.7%          84%
% of requested sidewalk
constructed                           2           4%            16%           12%           18%
                                                In 2005
                                             there was a
                                                  1%
                                             reduction in
                                             the number
                                              of systems
% of countywide flood control                that did not
systems that meet the                          meet the
acceptable level of protection        3        standard.        5%           2.5%           5%
% of countywide flood control
systems inspected                     3           na             na            na           50%
% of homes with acceptable
fire flow – Millcreek SID             4          30%            99%           65%          100%


    Industry Standards and Benchmarks

    Healthy water ecosystem standards are set by the Clean Water Act.

    Transportation system industry standards are designated by guidelines set forth by the
    Institute of Transportation Engineers (ITE), American Association of State and Highway
    Transportation Officials (AASHTO), and the Manual of Uniform Traffic Control Devices
    (MUTCD), and meet the design speeds approved in the Salt Lake County Ordinance.

    The industry standard for flood control systems is to build conveyance capacity for a 100-year
    flood event for major drainage facilities and a 10-year flood event for urban storm drainage
    systems.

    The International Fire Code sets the industry standard for acceptable fire flow service at
    1,500 gallons per minute minimum and fire hydrant spacing of 500 feet.



Major Initiatives, Trends, and Challenges

    Review of Prior Initiatives and Applicable Legislative Intent
    We stay current with Federal and State and water quality directives.

    2007 Initiatives
    Provide matching funds for $7 million of Federal Transportation Funding.

    Construct Flood Control projects to increase protection at Midas Creek, Butterfield Canyon,
    Corner Creek, and numerous canal systems.

    Provide safer sidewalk and traffic calming for a safer community. Design eight safer sidewalk
    projects and construct six safer sidewalk projects by 12/31/07.




                                                299
                                                                                      Engineering

      Administer the Millcreek Fire Flow SID $10 million Bond Issue and related efforts to provide
      funding to construct 100,000 linear feet of new water mains and install 350 hydrants.

      Complete WaQSP final draft by 12/31/07.

      Online permitting system (flood control, excavations, special events) fully operational by
      12/31/07.

      Complete inspection of 50% of County-wide flood control systems deficiencies identified and
      prioritized by 12/31/07.

      Challenges, Issues, Trends
      The Engineering challenges include population growth and boundary changes as the Salt
      Lake Valley continues to evolve and urban sprawl expands. Changes in demographics and
      cost-of-living considerations including gas price increases also create concerns.
      Technological advances, funding levels, changes in Federal Regulations and privatization
      initiatives need to be considered. Supply of contractors, diminishing supply of materials and
      resources as well as the increasingly litigious society in which we live must also be factored
      into planning for Flood Control.



2007 Adopted Budget
Public Works Engineering – Organization 4500
      Financial Summary

                                            2006             2007          Amount
                       2005 Actua l        Adopte d        Adopte d        Cha nge     % Cha nge
  Personnel               $686,644          $735,582        $757,104         $21,522       2.93%
  Operations                46,774            54,270           53,069          (1,201)    -2.21%
  Capital                        0                  0          10,000         10,000      #DIV/0!
  Other                     78,449            82,687           82,687               0      0.00%
Tota l Ex pe nditure s    $811,867          $872,539        $902,860         $30,321       3.48%

Ope ra ting Re ve nue        $902,369        $848,500        $890,930          $42,430         5.00%
  County Funding              (90,502)         24,039          11,930          (12,109)      -50.37%
Tota l Funding               $811,867        $872,539        $902,860          $30,321         3.48%

FTE                                0.00            8.00            8.00            0.00            0.00%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.




                                                  300
                                                                                   Engineering


Class B Roads Projects – Organization 4550
      Financial Summary

                                            2006           2007          Amount
                         2005 Actua l     Adopte d       Adopte d        Cha nge        % Cha nge
  Personnel                       $0              $0             $0               $0       #DIV/0!
  Operations               1,826,575         384,250        420,641           36,391         9.47%
  Capital                    840,152       1,645,641      1,536,893         (108,748)      -6.61%
  Other                      318,414          72,466         72,466                0         0.00%
Tota l Ex pe nditure s    $2,985,142      $2,102,357     $2,030,000         ($72,357)       -3.44%

Ope ra ting Re ve nue        $881,441       $323,000       $506,000        $183,000         56.66%
  County Funding            2,103,701      1,779,357      1,524,000        (255,357)       -14.35%
Tota l Funding             $2,985,142     $2,102,357     $2,030,000        ($72,357)         -3.44%

FTE                               0.00            0.00           0.00            0.00      #DIV/0!

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      This budget request has been reduced by 3% to reflect significant reductions in the Class B
      funding distribution as a result of annexations and incorporations.


Flood Control Engineering – Organization 4600
      Financial Summary

                                            2006           2007          Amount
                       2005 Actua l       Adopte d       Adopte d        Cha nge     % Cha nge
  Personnel             $1,796,791        $2,249,582     $2,286,092         $36,510        1.62%
  Operations             1,817,513         2,080,517      2,046,205         (34,312)     -1.65%
  Capital                   10,049            18,000              0         (18,000)   -100.00%
  Other                    127,086           181,972        171,972         (10,000)     -5.50%
Tota l Ex pe nditure s  $3,751,439        $4,530,071     $4,504,269        ($25,802)      -0.57%

Ope ra ting Re ve nue        $554,839       $665,489       $626,489         ($39,000)       -5.86%
  County Funding            3,196,600      3,864,582      3,877,780           13,198         0.34%
Tota l Funding             $3,751,439     $4,530,071     $4,504,269         ($25,802)       -0.57%

FTE                               0.00          28.80           28.80            0.00        0.00%


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      No significant changes.




                                                301
                                                                                 Engineering


Flood Control Projects 4610
      Financial Summary

                                           2006          2007          Amount
                       2005 Actua l      Adopte d      Adopte d        Cha nge       % Cha nge
  Personnel                     $0               $0            $0              $0        #DIV/0!
  Operations             1,013,006        1,580,000       962,600        (617,400)      -39.08%
  Capital                  806,782          729,000     1,714,756         985,756      135.22%
  Other                     60,075          102,431       102,431               0         0.00%
Tota l Ex pe nditure s  $1,879,864       $2,411,431    $2,779,787        $368,356        15.28%

Ope ra ting Re ve nue       $153,791        $39,000            $0        ($39,000)     -100.00%
  County Funding           1,726,072      2,372,431     2,779,787         407,356        17.17%
Tota l Funding            $1,879,864     $2,411,431    $2,779,787        $368,356        15.28%

FTE                              0.00           0.00           0.00           0.00      #DIV/0!


      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      The Flood Control projects eliminate deficiencies in the system, provide protection, and
      enhance economic development. Funding for Countywide Storm Drain improvements, major
      repairs, and maintenance is $961,000. Right of Way funding is $283,000 and Countywide
      Flood Control construction is $1,431,000 on the Jordan River, Midas Creek, and Willow
      Creek.

      The Flood Control Projects 4610 expenditure budget has been adjusted to balance with
      revenue. It does not include grants from prior years.




                                               302
                                                                                   Sanitation


Division: Sanitation Special District No. 1
Division Description
  Statement of Purpose
  Salt Lake County Sanitation Division’s mission is to provide waste and recycling collection
  services for the health and safety of our community.

  Principal Services

                                             Sanitation




   Waste Collection        Recycling          Annual Area
                                                                 Trailer Program      Administration
      Service              Program          Cleanup Program



  Services are provided to 78,500 residential customers within the unincorporated County,
  Cottonwood Heights, Herriman, Holladay, Taylorsville and 1/3 of Murray City. We also
  provide services to many other County agencies.

  Principal Services are as follows:

  Waste Collection Service – Organization 4700

      Provide weekly residential refuse collection. We also provide collection services for
      parks, libraries, and other special service districts.

  Recycling Program – Organization 4700

      A recycling program is provided to residents for paper, cardboard, plastics, aluminum,
      and tin. The container is emptied every other week on the resident’s regular refuse
      collection day.

  Annual Area Cleanup Program – Organization 4700

      An annual area cleanup program is provided to district residents. Roll-off containers are
      placed in neighborhoods for the disposal of large bulky items, etc. Residents are notified
      by mail approximately one week before the scheduled day.

  Trailer Program – Organization 4700

      A trailer program is available to assist homeowners in disposing of clean, green waste
      and/or large bulky items.

  Administrative – Organization 4700

      Provide internal services in the area of budget preparation and monitoring, service
      development, facilities and fixed asset management, management of Sanitation
      department information systems, cash handling procedures, billing and collections,
      purchasing, payroll, personnel, organizational development, administrative hearings,
      legal consultation and Board of Health support.



                                             303
                                                                                   Sanitation

   Statutory Authority
   The Sanitation Division operates under the authority of the “Salt Lake County Special District
   No. 1” which was founded on January 19, 1977. The District operates within the territorial
   boundaries of the unincorporated area of Salt Lake County and the following incorporated
   cities within these boundaries – Taylorsville, Holladay, Herriman, Cottonwood Heights, and a
   section of Murray City located east of 900 East. The District provides the following basic
   services:

                Household and commercial waste collection and disposal
                Recycling program
                Bulky/Green waste removal
                Annual area cleanup waste removal


   Funds and Organizations
   The Salt Lake County Sanitation Division is an enterprise fund with funds collected from user
   fees. Sanitation has only one operating organization.

   Fund         Fund Name         Organization          Description

   570          Sanitation Fund         4700            Sanitation



Goals and Goal Oriented Outcomes for 2007

   Goals
   1.    100% recycling participation by December 31, 2007
   2.    Increase recycling revenue to $120,000 by December 31, 2007
   3.    Develop an implementation plan for a green waste program by December 31, 2007
   4.    75% of our employees enjoy their job by December 31, 2007


   Performance Measures
                                  Goal          2005           2006                      2007
            Measure               Ref          Actual         Target    2006 YTD        Target
Number of recycling containers
distributed.                       1, 2                                                  100%
Revenue received from our
contracted recycling facility.      2                                                  $120,000
Presentation of a green waste                                                           Dec 31,
program to Council.                 3                                                    2007
Feedback from our employees.        4                                                    80%


   Industry Standards and Benchmarks
   Industry standards and benchmarks are yet to be determined. We have not found any
   services in the Intermountain area that are comparable with those we offer.




                                               304
                                                                                      Sanitation

Major Initiatives, Trends, and Challenges
  Review of Prior Initiatives and Applicable Legislative Intent
  The Council’s legislative intent was to hire additional recycling drivers only after the number
  of participants increased by 1,500. We reached the first threshold in September and are
  currently preparing to interview for an additional driver. We anticipate reaching the second
  threshold by November 1, 2006.

  2007 Initiatives

  Recycling

  In an effort to provide recycling as part of the basic services offered to all District residents,
  we are proposing a fee restructure which includes a Phase II Recycling Plan. This Plan
  provides a recycling container to all homes in the District. This, in turn, will promote recycling
  and divert material from the landfill. The implementation of this program should be complete
  within the first half of 2007.

  Use of Internet

  Expectations from customers for full service e-government. We are attempting to upgrade
  our systems to utilize service requests and credit card payments electronically.

  Vehicles for use in industry

  Hybrids vs. gas vs. diesel. We will evaluate the efficiencies of multi-energy vehicles when
  proven by the industry and when resale values justify the higher initial cost.

  Telecommuting for some employees

  We will provide training and education to accommodate the telecommuting of some
  employees upon the approval by County officials.

  Challenges, Issues, Trends

      •   Government mandates
      •   Technology advances
      •   Population growth
      •   Increasing energy costs
      •   Impact of free enterprise
      •   Funding issues and fee structures
      •   Cash balance




                                               305
                                                                                        Sanitation

2007 Adopted Budget
Sanitation – Organization 4700
         Financial Summary
                                           2006            2007          Amount
                      2005 Actua l       Adopte d        Adopted         Cha nge         % Cha nge
  Personnel            $2,914,738        $3,594,293      $3,832,853        $238,560          6.64%
  Operations            6,274,804         6,860,671      10,925,012       4,064,341         59.24%
  Capital                       0                 0               0               0         #DIV/0!
 Other                  1,293,071         1,651,915       1,754,415         102,500          6.20%
Tota l Expe nditure s $10,482,613       $12,106,879     $16,512,280      $4,405,401         36.39%

 Operating Re venue $12,028,925         $12,739,230     $13,391,375        $652,145          5.12%
 Minus Expenditures  10,482,613          12,106,879      16,512,280       4,405,401         36.39%
 Incre a se
(Decrea se) in Ne t
Asse ts              $1,546,312            $632,351     ($3,120,905)    ($3,753,256)       -593.54%

FTE                              0.00           55.00          58.00             3.00        5.45%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
         Balance Sheet Purchases (not in the financial summary above but significant):
         12 Side Loader Collection Trucks @$200,000         $2,400,000
          2 Front Loader Collection Trucks @$200,000        $ 400,000
          1 Cabover Truck                                   $ 35,000

      Personnel Issues:

         •   One new Equipment Operator FTE was added for the expanded recycling program.

         •   One new Enforcement Officer FTE was added for the expanded recycling program to
             educate the public and ensure proper recycling by inspecting the contents of the
             recycling bins.

         •   A Fiscal Manager FTE was transferred from Solid Waste Management to this
             organization. The amount of $5,000 originally budgeted to pay Solid Waste
             Management for the services of the Fiscal Manager has been eliminated.

      Operations Expenditures:

         •   The most significant change is an increase of $3.6 million for refuse containers. This
             increase reflects the expanded recycling program and provides all residents with a
             recycling refuse can.
         •   An increase of $195,000 in advertising was added to implement the expanded
             recycling program.
         •   A decrease in dumping fees of $150,000 was reduced from the budget due to the
             increase of recyclable materials and a decrease in municipal solid waste.
         •   Fuel costs have increased dramatically by $480,250. The unit cost of diesel has
             increased over 2006 and the division has added two new trucks for the expanded
             recycling program.




                                               306
                                                                                 Sanitation

   •   Maintenance of vehicles is expected to decrease by $115,000 with the purchase of
       11 new trucks in 2006 and 14 new trucks in 2007. The new trucks will be under
       warranty.
   •   The vehicle replacement is budgeted to increase $25,000 for the purchase of an
       additional pickup truck for the Enforcement Officer for the expanded recycling
       program.

Revenues:

   •   Interest income is anticipated to increase $310,000 due to rising interest rates.

   •   Waste collection revenue is expected to increase $499,500 due to a rate increase
       from $9 to $11 per month. In addition, the rate for the second waste can increased
       from $6.75 to $15 per month.

   •   Revenue for recycling has a net decrease of $109,000 due to a change of policy.
       Currently those who are recycling are paying $3 per month fee. The 2007 budget
       reflects the policy change which includes recycling in the $11 per month fee. In
       2006, the Sanitation District secured a contract to receive revenue for all recyclable
       materials. The 2007 budget reflects revenue for recyclable materials.

   •   The gain in sale of fixed assets is expected to decrease $280,000 in 2007. In 2006
       we budgeted to sell more trucks; however, we sold fewer trucks than budgeted.

   •   The revenue projection was increased $41,500 to charge Solid Waste Management
       for the transferred Fiscal Manager’s services noted above.




                                          307
                                                                                   Solid Waste


Division: Solid Waste
Division Description
  Statement of Purpose
  Provide long-term, environmentally friendly disposal services in a cost efficient manner.
  Effectively recycle resources for reuse and energy. Our primary goal is to significantly benefit
  the local public shareholders.

  Principal Services:
                                             Solid Waste
                                             Management



                                            Recycling, Waste
                                                                    Household
   Landfill Disposal    Transfer Station    Minimization and                           Administration
                                                                 Hazardous Waste
                                              Composting
                                                                    Operation
                                               Operation


  Convenient and environmentally safe disposal facilities, recycling and waste reduction
  education, compost, energy recovery and disaster debris disposal.

  Principal Services are as follows:

  Landfill Disposal – Organization 4750

  Provides for recycling and the long term disposal of residential, commercial and industrial
  solid waste produced in Salt Lake County. The landfill disposal facility is jointly owned by
  Salt Lake City and Salt Lake County. An interlocal agreement established the Salt Lake
  Valley Solid Waste Management Council, which addresses policy issues. The facility is
  financed and operated through an enterprise fund. Reserve funds are established for
  closure, long-term maintenance and liability. Dividend payments are annually made to
  owners. The facility is environmentally designed and operated in compliance with all
  environmental protection agency (EPA), state and local regulatory requirements. The on-site
  Citizens Unloading Facility provides Salt Lake County residents a convenient and safe means
  of disposing municipal waste or recycling material. Over 100,000 citizens use the facility
  each year.

  Transfer Station – Organization 4750

  Located in South Salt Lake City as a centrally located facility where waste loads are
  consolidated into truck containers and transported to the landfill. Provides an alternative
  facility for immediate handling and short term storage and for the disposal of municipal solid
  waste (MSW) in the event of an emergency or natural disaster. There are substantial savings
  realized in transportation costs to Salt Lake City and Salt Lake County Sanitation fleets
  because of the shorter distance to the transfer station.




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                                                                                  Solid Waste



  Recycling, Waste Minimization and Composting Operation – Organization 4750

  Promote recycling programs through Salt Lake County to reduce the amount of waste being
  land filled. Current waste diversion programs include contracts for resalable recyclable
  materials, soils regeneration, and mulching and composting program for yard and wood
  waste. Tours and educational outreach programs are conducted for school, church and civic
  organizations. The compost operation and sale of salvaged materials recovered from the
  waste stream are revenue producing. Landfill space savings are realized as waste is
  diverted and used advantageously elsewhere.

  Household Hazardous Waste Operation – Organization 4750

  A partnership with the Salt Lake Valley Health Department to divert, collect and safely
  dispose of household hazardous waste to help protect our environment. Multiple one-day
  household hazardous waste collection events in Salt Lake County are conducted during the
  spring, summer and autumn. Salt Lake County residents use the facility at no charge while
  businesses are charged to help defray disposal costs. New and partly used products are
  placed in a re-use shed where customers can take these products at no charge.

  Division Administration – Organization 4750

  Provides strategic planning, management, fiscal planning, purchasing, accounts receivable
  billing and collection, cost accounting and computer support. Implement efficient and
  technologically advanced network of solid waste facilities and programs. Ensure solid waste
  facilities and operations protect the health and environment of Salt Lake County residents.
  Establish user fee price structures and efficiently and accurately collect the needed revenue
  for the operation. The technical and environmental Services assure quality control and
  regulatory compliance with all EPA, state and local requirements. Leachate and gas
  collection systems for active and closed landfilled modules are implemented and monitored.
  Manage the construction of lined modules for the disposal of solid waste. Conduct ongoing
  environmental, health and safety audits.

  Statutory Authority
  An updated Interlocal Agreement between Salt Lake County and Salt Lake City as managed
  by the Salt Lake Valley Solid Waste Management Council.

  Funds and Organizations
       Fund       Fund Name          Organization       Description

       540        Solid Waste Fund        4750           Solid Waste Management



Goals and Goal Oriented Outcomes
  Goals
  1.   Annual tipping fee revenue of $11,000,000 by December 31, 2007
  2.   80% of our employees are satisfied with their jobs by December 31, 2007.
  3.   No environmental or OSHA safety violations by December 31, 2007.
  4.   Increase tonnage we recycle by 10% by December 31, 2007.




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                                                                                   Solid Waste

   Performance Measures

                                   Goal                        2006         2006          2007
           Measure                 Ref      2005 Actual       Target        YTD          Target
Tipping fee revenue                 1                                                   $11 million
Increase % of satisfied
employees                              2                                                      80%
Number of environmental or
OSHA safety violations                 3                                                         0
 % increase in materials
recycled                               4                                                      10%

   Industry Standards and Benchmarks
       No industry standards and benchmarks were considered nor used in developing goals
       and goal oriented outcomes for 2007.



Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
       The Landfill Gas to Energy Project was completed with a 20-year DTE Biomass Energy
       contract to install 3 reciprocating engines producing 3 megawatts of electricity to provide
       energy for about 3,000 homes. DTE contracted with Murray City Power. Salt Lake
       County received $50,000 for execution of a sales agreement and $50,000 for
       commencement of delivery of electricity. DTE operates and maintains our gas collection
       system and performs routine services for no cost up to $90,000 annually. The Lease
       Agreement provides for future lease payments to the county based on annual electricity
       sales. The county also receives 25% of the value of the federal and state renewable
       energy tax credits estimated to be approximately $50,000 a year.

   2007 Initiatives
       Conduct a study to determine the best long-term solutions for waste disposal/recycling.

   Challenges, Issues, Trends

       •   Impact of free enterprise
       •   Increasing energy costs
       •   Regulatory impact
       •   Population growth
       •   Technology advances
       •   Funding issues
       •   Tipping fee structure




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                                                                                     Solid Waste

 2007 Budget Request
2007 ADOPTED BUDGET
Solid Waste – Organization 4750
      Financial Summary

                                             2006           2007           Amount
                      2005 Actua l         Adopte d       Adopted          Cha nge     % Cha nge
  Personnel            $3,386,148          $3,480,667     $3,409,056         ($71,611)     -2.06%
  Operations            6,906,453           8,308,845      5,324,900       (2,983,945)    -35.91%
  Capital                       0                   0              0                0      #DIV/0!
 Other                 14,441,937           2,800,636      2,896,036           95,400       3.41%
Tota l Expe nditure s $24,734,538         $14,590,148    $11,629,992      ($2,960,156)    -20.29%

 Operating Re venue $17,745,061 $14,337,000 $14,886,400                      $549,400          3.83%
 Minus Expenditures  24,734,538  14,590,148  11,629,992                    (2,960,156)       -20.29%
 Incre a se
(Decrea se) in Ne t
Asse ts             ($6,989,478)  ($253,148) $3,256,408                    $3,509,556     -1386.37%

FTE                                0.00          58.00           53.00            -5.00       -8.62%

      Explanation of Significant Changes from the Adopted 2006 Budget to
      the Adopted 2007 Budget
      (Balance Sheet Purchases – does not affect the financial summary above but is
      significant)

      Leachate Pond Construction                           $ 724,000
      Scraper                                              $ 580,000
      D9T Dozer                                            $ 782,000
      Transport Truck                                      $ 108,000
      2 Walking Floor Trailers @ $65,000                   $ 130,000
      2 Rolloff Trucks @ $115,000                          $ 230,000
      Water Wagon                                          $ 286,000
      Loader                                               $ 175,000
      Rolloff Containers                                   $ 25,000
      Leachate Pumps                                       $ 34,200
          TOTAL                                            $3,074,200

      Personnel:

      FTE’s have decreased from 58 to 53 due to the decrease in waste flow.

      A Fiscal Manager FTE was transferred to the Sanitation Division. The amount of $41,500 has
      been added to the budget to pay the Sanitation Division for the services of this Fiscal
      Manager.

      Operations Expenditures:

      Maintenance of grounds, buildings, and HVAC has decreased by $31,000. No major
      maintenance projects are anticipated in 2007.

      Fuel costs for gasoline and diesel is expected to increase $244,000. The unit price of fuel
      has risen dramatically in 2006.



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                                                                               Solid Waste


Maintenance of the heavy equipment is expected to decrease by $105,000 due to a reduction
in the pieces of equipment.

Maintenance of roads and streets is expected to increase by $108,000 due to the increase
costs of material.

Other professional fees are projected to increase by $74,300 due to increased engineering
costs for the construction of the leachate pond.

The most significant cost decrease is contract hauling, anticipated to decrease by
$3,025,500. The decrease is due to the change in contract hauling to $5.50 per ton (plus
$13.11 to dispose at our landfill) versus the previous contract to haul and dispose at $23.85
per ton at a remote landfill.

Landfill cover material cost is expected to decrease by $70,000 reflecting a smaller tipping
face and a steady flow of other alternative daily cover materials.

Regulatory fees are expected to decrease by $40,000 due to the decreased tonnage to the
landfill and related fees imposed by the State Department of Environmental Quality.

Fees to the Salt Lake Valley Health Department are expected to decrease by $90,000,
reflecting a decrease in tonnage to the facilities.

Revenue Issues:

Landfill tipping fees are projected to decrease by $1,836,000 due to the impact of the opening
of another transfer station in Salt Lake Valley and the loss of major customers to the
competition. Additional commercial waste is expected to go to the transfer station as tipping
fees are adjusted to reflect the market.

Revenue for salvage sales are projected to increase $130,000 due to higher market prices.

Interest Income is projected to increase by $2,310,000; there was a projected decreased
cash balance in 2006, which did not happen. With an increasing cash balance and higher
interest rates, total interest revenue will increase.

The revenue projection was decreased $5,000 related to the transferred Fiscal Manager’s
services and charges to the Sanitation Division noted above.




                                           312
                            TABLE OF CONTENTS
                             BY SERVICE AREA

SERVICE AREA

CAPITAL PROJECTS

    CAPITAL PROJECTS ................................................................. 315
         5031 Salt Palace Expansion III Phase 1
         5032 Salt Palace Expansion III Phase 2
         5033 South Towne Parking
         5050 Capital Improvements
         5055 Millcreek Fire Flow
         5070 Children’s Museum Construction
         5321 Dimple Dell Park
         5322 Recreation Equipment Replacement
         5323 Riverton West Spring
         5324 Taylorsville Recreation
         5325 Jail Management Study
         5326 Draper Library
         5331 Equestrian Park Arena
         5332 Library Technology
         5333 New Library
         5334 West Jordan Courts
         5335 Storage Building
         5336 West Valley Library Remodel
         5340 Capital Revolving General
         5342 Golden Hills Park
         5343 South Jordan Library
         5344 Health Building
         5348 Public Safety Communications
         5514 NW Recreation/Senior Ctr
         5515 SW Recreation Ctr
         5516 Central City Community Ctr
         5517 Copperview Community Ctr
         5518 Parleys Creek Trail
         5519 Magna Swimming Pool
         5520 Cottonwood Heights Recreation Ctr
         5521 Holladay Lions Recreation Ctr
         5522 Jordan River Trail
         5523 Flight Park
         5524 Kearns Community Skate Park
         5525 Vista Park
         5526 Millcreek Library
         5527 Evergreen Park
         5528 Kearns Recreation Ctr



                                            313
5529 Bonneville Shoreline Trail
5530 Pioneer Craft House
5531 Big Cottonwood Trail
5532 Redwood Multi-Purpose Ctr
5533 Dimple Dell Recreation Ctr
5534 Holladay City Park
5535 Valley Regional Park
5536 Oquirrh Park
5537 Park & Facilities Maintenance
5538 Other ZAP2 Project Costs
5600 Municipal Services Capital Improvements




                       314
                                                                             Capital Projects


Capital Projects
Description
  Statement of Purpose
  To insure that planning and funding of capital improvement projects are consistent with the
  desires and the needs of the citizens of Salt Lake County.

  Principal Services
  General Fund Capital Improvements Fund – Organization 5050

      The capital improvement fund exists to track the repair, expansion or reconstruction of
      existing facilities, new construction, and land or building acquisition related to General
      Fund assets that serve all of Salt Lake County. Examples include senior centers, parks
      and swimming pools, youth centers, the jail and the Salt Lake County Government
      Center.

  Municipal Services Capital Improvements Fund – Organization 5600

      The municipal services capital improvement fund exists to track the repair, expansion or
      reconstruction of existing facilities, new construction, and land or building acquisition
      related to the Municipal Services fund assets that serve only the neighborhoods in
      unincorporated Salt Lake County. They include Sheriff substations, sidewalks in
      unincorporated areas, animal services, and some parks.

  Capital Revolving Fund – Organizations 5321, 5322, 5323, 5324, 5325, 5326, 5331, 5332,
  5333, 5334, 5335, 5336, 5340, 5343, 5344, 5348

      This is bank-like funding source for approved capital projects where it is possible to
      borrow from the County on anticipated future revenue repayment or make contributions
      to this fund to pay for approved future projects to be complete within a 5-year window.
      This fund is utilized for projects with a total cost insufficient to justify bonding.

  Salt Palace / South Towne Bond – Organizations 5031, 5032, 5033

      To provide funds and track construction costs to expand the Salt Palace in order to
      create more meeting rooms and exhibit space, and to create more parking at South
      Towne Exposition Center.

  Children’s Museum Bond – Organization 5070

      To provide funds and track construction costs to purchase and build out the Children’s
      Museum in the Gateway Mall.

  Millcreek Special Improvements District – Organization 5055

      To provide for funding and track construction costs to replace existing four-inch culinary
      water lines with eight-inch lines within the Millcreek Special improvements area. The
      bonds for the total project amount will be repaid through assessments to Millcreek
      residents (Bond Debt Service is included in the Debt Service section).

  Recreation Bond Project Fund – Organizations 5512 through 5538

      To provide funds and track construction costs for various Salt Lake County recreation
      projects. It is to be funded by a $65,000,000 revenue bond, which is to be repaid with
      ZAP revenues.



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                                                                             Capital Projects

        Statutory Authority
        N/A

        Funds and Organizations

Fund   Fund Name                              Organization   Description
 450   General Fund Capital Improvements         5050        General Fund Capital Improvements
 230   Municipal Services Fund                   5600        Municipal Services Capital Improvements
 670   Capital Revolving Fund                    5321        Capital Revolving-Dimple Dell Park
 670   Capital Revolving Fund                    5322        Capital Revolving-Recreation Equipment
 670   Capital Revolving Fund                    5323        Capital Revolving-Riverton West Spring
 670   Capital Revolving Fund                    5324        Capital Revolving-Taylorsville Recreation
 670   Capital Revolving Fund                    5325        Capital Revolving-Jail Mgmt Study
 670   Capital Revolving Fund                    5326        Capital Revolving-Draper Library
 670   Capital Revolving Fund                    5331        Capital Revolving-Equest. Park Arena
 670   Capital Revolving Fund                    5332        Capital Revolving-Library Technology
 670   Capital Revolving Fund                    5333        Capital Revolving-New Library
 670   Capital Revolving Fund                    5334        Capital Revolving-West Jordan Courts
 670   Capital Revolving Fund                    5335        Storage Building
 670   Capital Revolving Fund                    5336        West Valley Library Remodel
 670   Capital Revolving Fund                    5340        Capital Revolving-General
 670   Capital Revolving Fund                    5342        Golden Hills Park
 670   Capital Revolving Fund                    5343        South Jordan Library
 670   Capital Revolving Fund                    5344        Capital Revolving-Health Building
 670   Capital Revolving Fund                    5348        Capital Revolving-Public Safety
                                                             Communications
421    Salt Palace Expansion Phase I             5031        Salt Palace Expansion III - Phase I
422    Salt Palace Expansion Phase II South      5032        Salt Palace Expansion III - Phase II
       Towne Parking Structure
422    Salt Palace Expansion Phase II South      5033        South Towne Parking Structure
       Towne Parking Structure
465    Children’s Museum Construction            5070        Children's Museum Construction
455    Millcreek Fireflow                        5055        Millcreek Fireflow
430    Recreation Bond Projects Fund             5514        NW Recreation/Senior Ctr
430    Recreation Bond Projects Fund             5515        SW Recreation Ctr
430    Recreation Bond Projects Fund             5516        Central City Community Ctr
430    Recreation Bond Projects Fund             5517        Copperview Community Ctr
430    Recreation Bond Projects Fund             5518        Parleys Creek Trail
430    Recreation Bond Projects Fund             5519        Magna Swimming Pool
430    Recreation Bond Projects Fund             5520        Cottonwood Heights Recreation Ctr
430    Recreation Bond Projects Fund             5521        Holladay Lions Recreation Ctr
430    Recreation Bond Projects Fund             5522        Jordan River Trail
430    Recreation Bond Projects Fund             5523        Flight Park
430    Recreation Bond Projects Fund             5524        Kearns Community Skate Park
430    Recreation Bond Projects Fund             5525        Vista Park
430    Recreation Bond Projects Fund             5526        Millcreek Library
430    Recreation Bond Projects Fund             5527        Evergreen Park
430    Recreation Bond Projects Fund             5528        Kearns Recreation Ctr
430    Recreation Bond Projects Fund             5529        Bonneville Shoreline Trail
430    Recreation Bond Projects Fund             5530        Pioneer Craft House
430    Recreation Bond Projects Fund             5531        Big Cottonwood Trail
430    Recreation Bond Projects Fund             5532        Redwood Multi-Purpose Ctr



                                                316
                                                                                  Capital Projects

Fund   Fund Name                                 Organization     Description
 430   Recreation Bond Projects Fund                5533          Dimple Dell Recreation Ctr
 430   Recreation Bond Projects Fund                5534          Holladay City Park
 430   Recreation Bond Projects Fund                5535          Valley Regional Park
 430   Recreation Bond Projects Fund                5536          Oquirrh Park
 430   Recreation Bond Projects Fund                5537          Park & Facilities Maintenance
 430   Recreation Bond Projects Fund                5538          Other ZAP2 Project Costs



   Goals and Goal Oriented Outcomes
        Goals
        1. Capital projects and building modifications will be designed and constructed in a
           sustainable manner in both the General fund and Municipal Services fund.

        2. Capital construction projects need to be planned, justified, defined and prioritized before
           work is to begin for both the General fund and Municipal Services.

        3. Provide for high priority construction projects that do not generate revenue and have a
           high social impact in the Revolving fund.

        4. Complete both Salt Palace and South Towne projects on schedule and on budget.

        Performance Measures
                                        Goal                       2006          2006           2007
               Measure                  Ref      2005 Actual      Target         YTD           Target
   % of projects with a budget
   over $500,000 that are
   measured against a LEED               1a                                                    100%
   silver standard.

   % of projects with a budget
   over $50,000 that are
   measured against the "High            1b                                                    100%
   Performance Construction and
   Performance Standards.”
   % of new construction with a
   value greater than
                                         1c                                                    100%
   $5,000,000 that receives an
   LEED silver certification.
   % of consultant contracts,
   construction contracts and
   project manager time that is          2a                                                    100%
   charged directly to a funded
   project.
    % of requested projects that
   are identified in an
                                         2b                                                     75%
   adopted County-wide master
   plan.
   Number of approved
   new projects that help                 3                                                       1
   a disadvantaged population.




                                                   317
                                                                               Capital Projects

                                    Goal                        2006          2006          2007
           Measure                  Ref        2005 Actual     Target         YTD          Target
% of projects completed on
                                       4                                                    100%
schedule and on budget.

   Industry Standards and Benchmarks

         1. Space and configuration standards should be determined by the agencies that
            develop their space needs goals.
         2. Facilities Management uses standard specifications when projects are bid for
            construction.


Major Initiatives, Trends, and Challenges
   Review of Prior Initiatives and Applicable Legislative Intent
   Salt Lake County Policy 1102 establishes criteria for prioritizing capital project funding
   requests.

   2007 Initiatives

   •     Develop a long-range capital improvements master plan.
   •     Require that new construction projects relate to agency goals, the capital improvement
         master plan and anticipated funding.
   •     Require more detailed justification from agencies for project funding.

   Challenges, Issues, Trends

   •     The limited funding resources are often directed to new construction projects in order to
         meet increasing citizen demand. It therefore becomes a constant challenge to provide
         funding for capital maintenance of existing facilities.



2007 Budget Request
2007 ADOPTED BUDGET
General Fund Capital Improvements Organization 5050
   Financial Summary

                                              2006         2007           Amount
                        2005 Actua l        Adopte d     Adopte d         Cha nge     % Cha nge
Expenses                 $4,773,074        $10,225,006   $7,684,740      ($2,540,266)    -24.84%
Revenues                    475,738          1,020,835      288,000         (732,835)    -71.79%
County Funding           $4,297,337         $9,204,171   $7,396,740      ($1,807,431)    -19.64%


   Explanation of Significant Changes from the Adopted 2006 Budget to
   the Adopted 2007 Budget
   N/A




                                                 318
                                                                           Capital Projects

Municipal Services Fund Capital Improvements Organization
5600
   Financial Summary

                                         2006           2007         Amount
                      2005 Actua l     Adopte d       Adopte d       Cha nge     % Cha nge
Expenses                 $965,384      $3,890,966     $9,458,709     $5,567,743     143.09%
Revenues                      -         1,436,654            -       (1,436,654)   -100.00%
County Funding           $965,384      $2,454,312     $9,458,709     $7,004,397     285.39%


   Explanation of Significant Changes from the Adopted 2006 Budget to
   the Adopted 2007 Budget
   Addressing several previously neglected small projects.

Capital Revolving Fund Organizations 5321, 5322, 5323, 5324,
5326, 5332, 5334, 5335, 5336, 5340, 5342, 5343, 5344, 5348
   Financial Summary

                                        2006            2007          Amount
                      2005 Actua l    Adopte d        Adopte d        Cha nge     % Cha nge
Dimple Dell Park         $719,261       $788,098        $787,618           ($480)     -0.06%
Recreation Equip          945,896        557,976         557,976               0       0.00%
Riverton W est Spring     389,111         42,412               0         (42,412)   -100.00%
Jail Mgmt Study                 0      1,500,000       1,390,000       (110,000)      -7.33%
Draper Library            800,931        209,153               0        (209,153)   -100.00%
Library Tech            1,396,168      1,235,424         750,785       (484,639)     -39.23%
Equest. Park Arena              0              0         300,000         300,000
New Library                     0        366,250         766,250
W Jordan Courts           823,545          1,027               0          (1,027)    -100.00%
Storage Building                0        286,418               0        (286,418)    -100.00%
General                    90,990         73,386          73,386               0         0.00%
Golden Hills Park               0        653,790         244,521        (409,269)     -62.60%
S Jordan Library          787,203        535,490               0        (535,490)    -100.00%
Health Building           479,614      7,385,868         314,776      (7,071,092)     -95.74%
Public Safety Comm              0              0               0               0        #DIV/0!
Tota l Ex pe nse s     $6,432,719    $13,635,292      $5,185,312     ($8,849,980)      -61.97%

Revenues                   702,235     1,380,000         553,000        (827,000)      -59.93%
County Funding          $5,730,484   $12,255,292      $4,632,312     ($8,022,980)      -62.20%

   Explanation of Significant Changes from the Adopted 2006 Budget to
   the Adopted 2007 Budget
   Expenditures are generally decreasing due to project completions and projects, or phases of
   projects, nearing completion.




                                             319
                                                                                        Capital Projects

      Salt Palace / South Towne Bond Projects Organizations 5031,
      5032, 5033
          Financial Summary

                                                            2006            2007          Amount
                                         2005 Actual      Adopted         Adopted         Change        % Change
Salt Palace Exp III - Phase 1              $1,730,506       $786,998         $15,020       ($771,978)      -98.09%
Salt Palace Exp III - Phase 2              40,884,093      5,702,871       1,501,005      (4,201,866)      -73.68%
S Towne Parking Structure                     738,532     20,519,111      21,200,000         680,889         3.32%
Total Expenditures                        $43,353,132    $27,008,980     $22,716,025     ($4,292,955)      -15.89%

Revenue Bond 1                               $248,821          $10,000            $20        ($9,980)      -99.80%
Revenue Bond 2 & State of Utah             62,363,396          450,000        201,005       (248,995)      -55.33%
Total Revenues                            $62,612,217         $460,000     $201,025       ($258,975)       -56.30%

County Funding                            ($19,259,085) $26,548,980      $22,515,000     ($4,033,980)      -15.19%

          Explanation of Significant Changes from the Adopted 2006 Budget to
          the Adopted 2007 Budget
          The decreases in Salt Palace III phase 1 and 2 are due to the projects nearing completion.

      Children’s Museum Constructions Organization 5070:
          Financial Summary
                                                  2006             2007           Amount
                                2005 Actua l    Adopte d         Adopte d         Cha nge     % Cha nge
      Expenses                   $7,065,582       $918,351        $633,600         ($284,751)    -31.01%
      Revenues                    1,266,309      1,174,211              -         (1,174,211)   -100.00%
      County Funding              5,799,273       (255,860)         633,600         $889,460    -347.64%

          Explanation of Significant Changes from the Adopted 2006 Budget to
          the Adopted 2007 Budget
          Decreases in budgeted expenditures reflect the project nearing completion.

      Millcreek Special Improvements District Organization 5055:
          Financial Summary
                                                  2006             2007           Amount
                                2005 Actua l    Adopte d         Adopte d         Cha nge     % Cha nge
      Expenses                   $3,673,384    $12,006,918       $1,222,908     ($10,784,010)    -89.81%
      Revenues                    3,110,269     11,079,000          540,000      (10,539,000)    -95.13%
      County Funding               $563,115       $927,918         $682,908        ($245,010)    -26.40%




                                                        320
                                                                                   Capital Projects

         Explanation of Significant Changes from the Adopted 2006 Budget to
         the Adopted 2007 Budget
         The Millcreek Fire Flow SID budget reflects capital construction of 100,000 linear feet of new
         water mains and installs 350 hydrants.

         This 2007 expenditure budget request simply carries over 2006 budgeted appropriations
         which were not encumbered or expended.

         Bond, contribution, and upfront assessment revenues to fund the special improvement
         construction were received in 2005 and 2006. The remaining revenues consist of interest of
         $40,000 and a contribution from Salt Lake City of $500,000.

    Recreation Bond Projects Organization(s) 5514 through 5538:
         Financial Summary
                                                          2006          2007        Amount
                                        2005 Actual      Adopted      Adopted       Change       % Change
NW Recreation/Senior Ctr                         $0             $0   $14,300,000   $14,300,000
SW Recreation Ctr                                  0             0    15,000,000    15,000,000
Central City Community Ctr                         0             0     2,000,000     2,000,000
Copperview Community Ctr                           0             0     3,500,000     3,500,000
Parleys Creek Trail                                0             0     2,625,000     2,625,000
Magna Swimming Pool                                0             0      400,000       400,000
Cottonwood Heights Recreation Ctr                  0             0     2,362,414     2,362,414
Holladay Lions Recreation Ctr                      0             0     4,250,000     4,250,000
Jordan River Trail                                 0             0     2,400,000     2,400,000
Flight Park                                        0             0      600,000       600,000
Kearns Community Skate Park                        0             0     1,000,000     1,000,000
Vista Park                                         0             0     4,351,433     4,351,433
Millcreek Library                                  0             0      750,000       750,000
Evergreen Park                                     0             0      250,000       250,000
Kearns Recreation Ctr                              0             0      500,000       500,000
Bonneville Shoreline Trail                         0             0      350,000       350,000
Pioneer Craft House                                0             0      764,000       764,000
Big Cottonwood Trail                               0             0      534,751       534,751
Redwood Multi-Purpose Ctr                          0             0     1,800,000     1,800,000
Dimple Dell Recreation Ctr                         0             0      600,000       600,000
Holladay City Park                                 0             0     1,250,000     1,250,000
Valley Regional Park                               0             0     1,400,000     1,400,000
Oquirrh Park                                       0             0     1,000,000     1,000,000
Park & Facilities Maintenance                      0             0     1,578,500     1,578,500
Other ZAP2 Project Costs                           0             0     1,433,902     1,433,902
Total Expenditures                                $0            $0   $65,000,000   $65,000,000

ZAP2 Revenue Bond                                 $0            $0   $65,000,000   $65,000,000
Total Revenues                                    $0            $0   $65,000,000   $65,000,000

County Funding                                    $0            $0           $0            $0




                                                       321
                                                      Capital Projects


Explanation of Significant Changes from the Adopted 2006 Budget to
the Adopted 2007 Budget
These organizations are new to 2007.




                                       322
              SALT LAKE COUNTY
               CAPITAL BY ORGANIZATION

Governmental Organizations

                                           ADOPTED
ORG    ORGANIZATION NAME                     2007
1010   COUNCIL                                 15,000
1020   MAYOR ADMINISTRATION                     7,500
1051   ELECTION CLERK                          53,700
1150   RECORDER                                10,000
1151   RECORDER-TAX ADMINISTRATION             58,656
1210   DISTRICT ATTORNEY                       80,300
1300   ASSESSOR                               189,800
1420   COUNTY JAIL                            157,000
1425   SHERIFF COURT SVCS & SECURITY           21,600
1430   SHERIFF INVEST/SUPPORT SERVICE         557,839
1500   JUSTICE COURTS                          58,000
2150   HEALTH                                 137,600
2250   SUBSTANCE ABUSE SERVICES               100,000
2300   AGING SERVICES                          30,000
2400   CRIMINAL JUSTICE SERVICES               35,000
2500   LIBRARY FUND                           133,000
2710   ECON DEV & COMMUNITY RESOURCES         230,000
3050   INFORMATION SVCS - OPERATIONS          605,500
3311   ART COLLECTION (FIXED ASSETS)           43,775
3500   FINE ARTS CENTERS                       19,940
3510   CLARK PLANETARIUM                      165,000
3550   SALT PALACE OPERATIONS                  25,000
3551   TRCC:TOURISM,REC,CULTRL,CONVEN       3,600,000
3552   SOUTH TOWNE OPERATIONS                 132,175
3580   OPEN SPACE FUND                      2,166,303
3610   WHEELER FARM                            10,000
3620   MILLCREEK CANYON                        10,000
3630   PARKS                                  206,400
4050   DEVELOPMENT SERVICES                    15,000
4400   PUBLIC WORKS OPERATIONS                250,000
4500   PUBLIC WORKS ENGINEERING                10,000
4550   CLASS B ROADS PROJECTS               1,536,893
4610   FLOOD CONTROL PROJECTS               1,714,756
5031   SALT PALACE EXP III PHASE 1 CONST       15,020
5032   SALT PALACE EXP III PHASE 2 CONST    1,088,278
5033   SOUTH TOWNE PARKING                 21,183,194
5050   CAPITAL IMPROVEMENTS                 7,684,740
5055   MILLCREEK FIREFLOW SP IMP DIST       1,185,206
5070   CHILDRENS MUSEUM                       513,896
5321   CAP REVOLV-DIMPLE DELL PARK            787,618
5322   CAP REVOLV-REC EQUIP REPLACEME         557,976
5331   EQUESTRIAN PARK ARENA                  300,000
5332   CAP REVOLV-LIBRARY TECHNOLOGY          750,785




                              323
5333       CAP REVOLV-NEW LIBRARY                                         766,250
5342       CAP REVOLV-GOLDEN HILLS PARK                                   244,521
5344       CAP REVOLV-HEALTH BUILDING                                     314,776
5514       NW RECREATION/SENIOR CTR                                    14,300,000
5515       SW RECREATION CTR                                           15,000,000
5516       CENTRAL CITY COMMUNITY CTR                                   2,000,000
5517       COPPERVIEW COMMUNITY CTR                                     3,500,000
5518       PARLEYS CREEK TRAIL                                          2,625,000
5519       MAGNA SWIMMING POOL                                            400,000
5520       COTTONWEED HEIGHTS REC CTR                                   2,362,414
5521       HOLIDAY LIONS REC CTR                                        4,250,000
5522       JORDAN RIVER TRAIL                                           2,400,000
5523       FLIGHT PARK                                                    600,000
5524       KEARNS COMMUNITYSKATE PARK                                   1,000,000
5525       VISTA PARK                                                   4,351,433
5526       MILLCREEK LIBRARY                                              750,000
5527       EVERGREEN PARK                                                 250,000
5528       KEARNS RECREATION CTR                                          500,000
5529       BONNEVILLE SHORELINE TRAIL                                     350,000
5530       PIONEER CRAFT HOUSE                                            764,000
5531       BIG COTTONWOOD TRAIL                                           534,751
5532       REDWOOD MULTI-PURPOSE CTR                                    1,800,000
5533       DIMPLE DELL RECREATION CTR                                     600,000
5534       HOLLADAY CITY PARK                                           1,250,000
5535       VALLEY REGIONAL PARK                                         1,400,000
5536       OQUIRRH PARK                                                 1,000,000
5600       MUNICIPAL SERVICES CAPITAL IMP                               9,458,709
           Total Appropriated Capital Expenditures                    $119,224,304

Note:
Only governmental organizations are listed. See the Capital by Fund schedule on page
325 for all proprietary balance sheet capital purchases as these purchases are
performed on a fund level and do not pertain to a budgetary organization.




                                        324
                       SALT LAKE COUNTY
                         CAPITAL BUDGET BY FUND

Governmental Funds

Fund #   FUND NAME                                        ADOPTED 2007
110      GENERAL FUND                                          1,813,614
120      GRANT PROGRAMS FUND                                     360,000
230      MUNICIPAL SERVICE FUND                                9,791,709
250      FLOOD CONTROL FUND                                    1,714,756
270      CLASS B & COLLECTOR ROAD FUND                         1,536,893
280      OPEN SPACE FUND                                       2,166,303
340      STATE TAX ADMINISTRATION LEVY                           248,456
360      LIBRARY FUND                                            133,000
370      HEALTH FUND                                             137,600
421      SALT PALACE EXP III PHASE I CONSTRUCTION                 15,020
422      SALT PALACE EXPANSION III PHASE 2 CONSTRUCTION       22,271,472
430      RECREATION BOND PROJECTS                             61,987,598
450      CAPITAL IMPROVEMENTS FUND                             7,684,740
455      MILLCREEK FIREFLOW SP IMP DIST                        1,185,206
465      CHILDRENS MUSEUM CONSTRUCTION                           513,896
580      SALT PALACE CONVENTION CENTER                            25,000
581      TRCC:TOURISM,REC,CULTRL,CONVEN                        3,600,000
582      SOUTH TOWNE EXPOSITION CENTER                           132,175
585      FINE ARTS FUND                                           19,940
590      PLANETARIUM FUND                                        165,000
670      CAPITAL PROJECTS REVOLVNG FUND                        3,721,926
         Total Appropriated Capital Expenditures             $119,224,304



Proprietary Funds

520      GOLF FUND                                                329,000
540      SOLID WASTE FUND                                       3,074,200
570      SANITATION                                             2,835,000
620      FLEET MANAGEMENT                                       3,973,067
650      FACILITIES SERVICES                                      324,000
660      SHERIFF LAW ENFORCEMENT                                  310,000
740      EMPLOYEE SERVICES RESERVE                                  8,000
         Total Balance Sheet Capital Expenditures             $10,853,267

TOTAL CAPITAL EXPENDITURES                                   $130,077,571




                                           325
                                                                       SALT LAKE COUNTY
                                                                     CAPITAL ASSET THRESHOLDS

      CLASS                    CAPITAL ASSETS                                     THRESHOLD         EXAMPLES OF CAPITAL ASSETS
      Equipment                Office Fixtures, Furniture & Equip.                   $5,000         Copiers, computers, software etc.
      Equipment                Machinery & Equipment                                 $5,000         Graders, generators, trailers, mowers, etc.
      Vehicles                 Auto's, Trucks (Vehicles)                             $5,000         Cars, trucks, vans
      Improvements             Improvements to Grounds                               $50,000        Sprinklers, mini parks, fences, swimming pools, landscaping etc.
      Leasehold Improvements   Leasehold Improvements                                $50,000        Improvement projects to bldgs. or land leased by county
      Buildings                Buildings                                            $100,000        Purchase of or new
      Buildings                Improvements to Buildings                            $100,000        Major repairs that extend the life of the bldg., add ons etc.
      Land                     Land                                                     all
      Land                     Land-Right of Way                                        all         land purchased for roads or flood control projects
      CIP                      Construction In Progress                                 all

      CLASS                    INFRASTRUCTURE ASSETS (Projects)                   THRESHOLD         EXAMPLES OF CAPITAL ASSETS
      Infrastructure           Millcreek Fire Flow-Special Improvement District     $200,000        Infrastructure-New water & Drainage System




326
      Infrastructure           Storm Drains-Unincorporated Co.                      $500,000        Flood control projects
      Infrastructure           Storm Drains, Streams, Canals-Countywide             $500,000        Flood control projects
      Infrastructure           Bridges & Viaducts                                 20 feet or more   New bridges, Viaducts, reconstruction-remodel of exsisting ones
      Roads                    Traffic Control                                          all         Traffic light network (now included as part of road projects)
      Roads                    Improvement of Roads, Curb ,Sidewalk                     all         New road constr; all road projects under modified approach


      Definition of a Capital Asset: Salt Lake County defines a capital asset as an asset which meets the capital dollar threshold and has a useful life
      expectancy of greater than one year. A list of physical assets would include land, buildings, improvements to grounds and buildings, leasehold
      improvements, furniture and equipment, infrastructure and construction-in-progress, which meets the applicable threshold requirements listed above
      for its asset class.
   Capital Projects: Significant Non-recurring Projects*
   Northwest Recreation /Senior Center

   Description:

   This project is the acquisition and construction of a new building and the renovation of the existing
   building. This project is primarily funded by a $65,000,000 ZAP2 revenue bond to be issued in 2007 and
   the anticipated cost is $14,300,000. It is anticipated that this project will be completed in November of
   2008.

   Operating Impact:

                                   2007         2008           2009          2010          2011          Total
Total Revenue (or Savings)                $0    $140,949       $721,656           $0        $17,252      $879,857
New Personnel (FTEs)**                     0           1              0            0              0             1
 Personnel Services Costs                 $0    $196,860     $1,019,736      $36,498        $37,593    $1,290,687
 Other Operating Costs                    $0    $115,570       $598,654      $21,427        $22,070      $757,721
Total Operating Costs                     $0    $312,431     $1,618,390      $57,925        $59,662    $2,048,408

   Non-financial Impact:

         •        Recreation facility access to NW community


   Copperview Community Center

   Description:

   This project is to improve the current Copperview Community Center, expanding the fitness area and
   adding a gym. This project is primarily funded by a $65,000,000 ZAP2 revenue bond to be issued in 2007
   and the anticipated cost is $3,500,000. It is anticipated that this project will be completed in August of
   2008.

   Operating Impact:

                                   2007          2008           2009         2010          2011          Total
Total Revenue (or Savings)                $0    $141,727       $205,220           $0        $6,939      $353,886
New Personnel (FTEs)**                     0           0              0            0             0             0
 Personnel Services Costs                 $0    $204,879       $301,583      $15,194       $15,650      $537,306
 Other Operating Costs                    $0    $136,620       $201,104      $10,132       $10,436      $358,291
Total Operating Costs                     $0    $341,499       $502,687      $25,326       $26,085      $895,597

   Non-financial Impact:

         •        Improved recreation facility for the community




                                                       327
   Southwest Recreation Center

   Description:

   This project is the acquisition and construction of a new recreation facility. This project is primarily
   funded by a $65,000,000 ZAP2 revenue bond to be issued in 2007 and the anticipated cost is $15,000,000.
   It is anticipated that this project will be completed in November 2008.

   Operating Impact:

                                   2007           2008           2009           2010          2011          Total
Total Revenue (or Savings)                $0     $208,383     $1,066,923             $0       $25,506     $1,300,812
New Personnel (FTEs)**                     0            2              0              0             0              1
 Personnel Services Costs                 $0     $174,027       $901,460        $32,265       $33,233     $1,140,985
 Other Operating Costs                    $0     $149,934       $776,656        $27,798       $28,632      $983,019
Total Operating Costs                     $0     $323,961     $1,678,117        $60,062       $61,864     $2,124,004

   Non-financial Impact:

         •        Recreation facility access to SW communities


   Holladay Lions Recreation Center

   Description:

   This project is to improve the current Holladay Lions Recreation Center, adding a multi-purpose room,
   gym, and additional parking. This project is primarily funded by a $65,000,000 ZAP2 revenue bond to be
   issued in 2007 and the anticipated cost is $4,250,000. It is anticipated that this project will be completed in
   September of 2008.

   Operating Impact:

                                   2007           2008           2009          2010           2011          Total
Total Revenue (or Savings)                $0     $410,099       $844,803             $0       $25,098     $1,280,000
New Personnel (FTEs)**                     0            0              0              0             0              0
 Personnel Services Costs                 $0     $322,655       $674,349        $29,910       $30,807     $1,057,722
 Other Operating Costs                    $0     $285,225       $596,121        $26,440       $27,234      $935,020
Total Operating Costs                     $0     $607,880     $1,270,470        $56,350       $58,041     $1,992,741

   Non-financial Impact:

         •        Improved recreation facility for the community




                                                        328
   Vista Park

   Description:

   This project is to construct a baseball complex. Vista Park is located in Taylorsville. This project is
   primarily funded by a $65,000,000 ZAP2 revenue bond to be issued in 2007 and the anticipated cost is
   $4,351,433. It is anticipated that this project will be completed in November of 2009. Additional operating
   cost is assumed to be zero because maintenance is already being done on the fields that are being updated.

   Operating Impact:

                                          2007              2008             2009              2010              2011              Total
Total Revenue (or Savings)                       $0                $0                $0                $0                $0                 $0
New Personnel (FTEs)**                            0                 0                 0                 0                 0                  0
 Personnel Services Costs                        $0                $0                $0                $0                $0                 $0
 Other Operating Costs                           $0                $0                $0                $0                $0                 $0
Total Operating Costs                            $0                $0                $0                $0                $0                 $0

   Non-financial Impact:

          •        New baseball complex for the community


   South Towne Exposition Center Parking Garage

   Description:

   This project is to construct a new parking garage for the South Towne Convention Center to address a need
   for additional parking. The South Towne Convention Center is located in the City of Sandy on the South
   end of Salt Lake County. Subsequent to the County’s Adopted Budget, legislation passed in 2007 by the
   Utah State Legislature would transfer to the State responsibility for building a parking structure for shared
   use parking with a new soccer stadium to be built near the South Towne Expo Center. The County has not
   determined how the funds appropriated will be used at this time. The total projected cost of the project is
   $20,000,000 and assuming the project is completed as previously planned, it is anticipated to be completed
   in June of 2008.

   Operating costs are assumed to be minimal and will probably be absorbed by the South Towne Operations
   budget; therefore, $0 was projected for operating costs.

   Operating Impact:

                                          2007              2008             2009              2010              2011              Total
Total Revenue (or Savings)                       $0                $0                $0                $0                $0                 $0
New Personnel (FTEs)**                            0                 0                 0                 0                 0                  0
 Personnel Services Costs                        $0                $0                $0                $0                $0                 $0
 Other Operating Costs                           $0                $0                $0                $0                $0                 $0
Total Operating Costs                            $0                $0                $0                $0                $0                 $0

   Non-financial Impact:

          •        Additional parking for large events


   *    All Non-recurring capital projects that are anticipated to exceed $3,000,000 for the total project and have budgeted an amount in
        excess of $1,000,000 in 2007 were considered significant and are explained in this schedule.
   **   New Personnel FTEs only refer to full-time merit positions that will be added. The cost of temporary employees are only
        reflected in the Personnel Services Costs line.




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               330
                                 TABLE OF CONTENTS
                                  BY SERVICE AREA

SERVICE AREA

DEBT

       DEBT SERVICE.......................................................................... 333
            5150 Bond Debt
            5151 Millcreek SID Debt Service
            5230 MBA Salt Palace Renovation
            5233 MBA University Hospital Ambassador Building
            5235 MBA Salt Palace Expansion
            5236 MBA South Towne Exposition Center
            5237 MBA Emergency Operations Center
            5238 MBA South Mountain Golf Course
            5240 MBA Riverbend Golf Course
            5245 MBA Old Mill Golf Course




                                                 331
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               332
                                                                             Debt Service


Debt Service
Description
  Statement of Purpose
  The county has established a Bond Debt Service Fund for the purpose of budgeting and
  making debt service payments on General Obligation bonded indebtedness. Lease Revenue
  Bonds are issued by the Salt Lake County Municipal Building Authority (MBA). Debt service
  payments for Lease Revenue bonds issued by the MBA are budgeted and paid from internal
  service funds.

  Principal Services
  Municipal Building Authority Debt Service – Organizations 5230, 5235, 5236, 5237, 5238,
                                               5233, 5240, and 5245

         The Municipal Building Authority pays the debt service for the bonds relating to
         construction projects funded through the MBA. Rent is charged to the organization
         that is the user of the project funded by the MBA in an amount equal to the cash
         expenses incurred.

  General Obligation Debt Service – Organization 5150

         Debt service payments on general obligation bonds issued by the County are
         budgeted in the Bond Debt Service Fund. The primary revenue sources for these
         debt service payments are property taxes and motor vehicle fee-in-lieu revenues.

  Millcreek SID Debt Service – Organization 5151

         Debt service payments on the Millcreek Special Improvement District (SID). The
         primary revenue source will be assessments to the residents of the Millcreek area.

  Funds and Organizations

              Fund    Organization    Description
               470       5230         MBA - Salt Palace Renovation
               471       5235         MBA - Salt Palace Expansion II
               472       5236         MBA - South Towne Exposition Center
               472       5237         MBA - Emergency Operations Center
               472       5238         MBA - South Mountain Golf Course
               473       5233         MBA - University Hosp Ambassador Building
               720       5240         MBA - Riverbend Golf Course
               725       5245         MBA - Old Mill Golf Course
               410       5150         Bond Debt Service
               411       5151         Millcreek SID Debt Service




                                           333
                                                                                                 Debt Service


       2007 Budget Request
       2007 ADOPTED BUDGET

       MBA Debt Service Organizations 5230, 5233, 5235, 5236, 5237,
       5238, 5240, 5245:

              Financial Summary

                                                                      2006          2007        Amount
Ex pe nse s                                     2005 Actua l        Adopte d      Adopte d      Cha nge       % Cha nge
5230 MBA      -   Salt Palace Renovation          $5,280,908        $5,204,928    $4,939,104     ($265,824)       -5.11%
5235 MBA      -   Salt Palace Exp II               4,473,291         4,418,717     4,247,808      (170,909)       -3.87%
5236 MBA      -   S Towne Expo Center              6,001,294         5,937,831     5,787,315      (150,516)       -2.53%
5237 MBA      -   Emergency Ops Center               776,399           799,513       777,384       (22,129)       -2.77%
5238 MBA      -   S Mountain Golf Course           1,096,253         1,156,792     1,059,962       (96,830)       -8.37%
5233 MBA      -   Univ Hosp Ambass Bldg            1,159,380         1,149,146     1,131,157       (17,989)       -1.57%
5240 MBA      -   Riverbend Golf Course              344,530           357,919       326,534       (31,385)       -8.77%
5245 MBA      -   Old Mill Golf Course               813,948           831,258       779,278       (51,980)       -6.25%
Tota l Ex pe nditure s                           $19,946,002       $19,856,104   $19,048,542     ($807,562)        -4.07%

TRCC Fund Rent                                    16,542,040        16,715,770    17,160,856      445,086          2.66%
Golf Rent                                          3,336,705         3,136,518     3,145,078        8,560          0.27%
University of Utah Rent                            1,002,491         1,022,433     1,022,664          231           0.02%
Fire Authority Rent                                  753,861           697,010       738,477       41,467          5.95%
Interest Earned                                      942,582           953,324       433,320     (520,004)       -54.55%
Ope ra ting Re ve nue                            $22,577,679       $22,525,055    22,500,395      (24,660)         -0.11%
Minus Expenditures                                19,946,002        19,856,104    19,048,542     (807,562)        -4.07%
Incre a se (De cre a se ) in Ne t Asse ts         $2,631,677        $2,668,951    $3,451,853     $782,902         29.33%


              Explanation of Significant Changes from the Adopted 2006 Budget to
              the Adopted 2007 Budget
                                Balance Sheet Principal Payments                 2007 Adopted
                                5230 MBA - Salt Palace Renovation                   4,780,000
                                5235 MBA - Salt Palace Expansion II                 3,975,000
                                5236 MBA - South Towne Exposition Center            2,615,546
                                5237 MBA - Emergency Operations Center                371,408
                                5238 MBA - South Mountain Golf Course                 748,046
                                5233 MBA - Univ Hosp Ambassador Building              342,000
                                5240 MBA - Riverbend Golf Course                      555,000
                                5245 MBA - Old Mill Golf Course                      615,000
                                Total Expenditures                                 14,002,000


              Expenditure changes reflect the debt service schedules of each bond associated with each
              bond project. Of the total expenditures, $10,584,217 represents depreciation and
              amortization expense and the remaining $8,464,325 represents interest and related fiscal
              expense.




                                                                  334
                                                                                         Debt Service


    General Obligation Debt Service Organization 5150:
        Financial Summary

                                                            2006          2007        Amount
                                         2005 Actual      Adopted       Adopted       Change      % Change
Children's Museum Bond                     $1,368,338     $1,371,125    $1,368,650       ($2,475)      -0.18%
City / County Building Lease                  565,663        565,664       560,391        (5,273)      -0.93%
Oxbow Jail Bond                             1,286,375            -             -               0       #DIV/0!
Jail Bond                                   9,063,400      8,079,000     9,333,375