2019 Proposed Budget Garfield County, Colorado. Presented on October 8, 2018

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1 2019 Proposed Budget Garfield County, Colorado Presented on October 8, 2018

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

3 Proposed Budget Overview Proposed Revenues Total $89.6M Net of interfund transfers $87.4M Increase of $1M from 2018 Adopted Budget Increase of $2.3M from 2018 Estimated Year End Increase of $3.2M from 2017 Actuals Net Total ($12.2M) Proposed Expenditures Total $101.8M Includes operating, capital and discretionary budgets Net of interfund transfers $99.6M Decrease of $3M from 2018 Adopted Budget Decrease of $1.1M from 2018 Estimated Year End Increase of $3.3M from 2017 Actuals

4 MILLIONS Proposed Budget Comparison $98.4M $102.9 $86.3M $87.3M $89.6M $101.8M 60.0 Net ($12.1M) Net ($15.6 M) Net ($12.2 M) Actuals 2018 Estimated 2019 Proposed Revenues Expenditures

5 Balanced Operating Budget Cost of ongoing day-to-day operations of all County government, including maintenance of facilities, roads and bridges, etc. Does not include capital expenditures, large asphalt paving projects or discretionary items such as grants. Revenues $86,181,303 Expenditures $86,135,156 Revenues Less Expenditures $45,147 Expenses 50.0% Revenues 50.0%

6 REVENUES

7 Total Revenues by Fund FUND 2017 Actuals 2018 Estimated 2019 Proposed General 42,118,500 45,469,440 52,732, Public Health 3,494,132 2,961,708 2,867, Road and Bridge 7,034,470 7,297,726 6,968, Human Services 19,041,925 16,240,421 16,778, Community Events 772, , , Conservation Trust 206, , , Emergency Reserve - 500, , Airport 1,942,011 2,554,546 1,319, Clerk & Recorder EFTF 13,679 13,017 13, Traffic Impact 232, , , Livestock Auction 550, , , Commissary 110, , , Retirement 1,581,056 1,543,903 37, Oil & Gas Mitigation 684,978-1,400, Garfield County Grant 43, Capital Expenditures 4,971,431 5,671,194 2,219, Traveler's Highland PID 27,279 25,200 25, Solid Waste Disposal 1,767,396 1,282,500 1,332, Motor Pool 1,743,620 1,650,431 1,853,198 Grand Total 86,336,492 87,290,548 89,583,728

8 Total Revenues by Source Miscellaneous Revenue 4% Charges for Services 11% Intergovernmental 30% Contributions 1% Investment Earnings 3% Taxes 51% Revenues by Source 2019 Proposed Taxes 46,023,925 Intergovernmental 26,555,075 Charges for Services 9,903,446 Miscellaneous Revenue 3,608,217 Investment Earnings 2,215,565 Fines and Forfeitures 165,000 Licenses and Permits 144,000 Contributions 968,500 Total $ 89,583,728

9 Total Revenues by Function Culture & Recreation 1% Capital Expenditures 2% Public Safety 3% Public Works 10% Health & Welfare 22% Solid Waste Disposal Intergovernmental 2% 2% General Government 58% Revenues by Function 2019 Proposed General Government 51,524,486 Health & Welfare 19,646,118 Public Works 8,810,319 Public Safety 2,985,198 Capital Expenditures 2,219,350 Culture & Recreation 1,212,559 Solid Waste Disposal 1,332,500 Intergovernmental 1,853,198 $ 89,583,728

10 Tax Revenues by Source Specific Ownership Tax 5% Other 1% Sales Tax 23% Tax Revenue by Source 2019 Proposed Property Tax 32,806,225 Sales Tax 10,500,000 Specific Ownership Tax 2,332,000 Other 385,700 TOTAL 46,023,925 Property Tax 71%

11 Intergovernmental Revenues by Source Local Grants 2% State Grants 31% Federal Grants 67% Intergovernmental 2019 Proposed Federal Grants 17,774,430 State Grants 8,255,236 Local Grants 525,409 TOTAL 26,555,075

12 EXPENDITURES

13 Total Expenditures by Fund FUND 2017 Actuals 2018 Estimated 2019 Proposed General $ 50,285,380 $ 51,233,591 $ 54,023, Public Health $ 3,350,762 $ 3,275,151 $ 3,821, Road and Bridge $ 10,500,164 $ 13,939,221 $ 13,012, Human Services $ 18,586,920 $ 18,070,656 $ 20,467, Community Events $ 699,498 $ 700,660 $ 725, Conservation Trust $ 162,838 $ 544,500 $ 200, Emergency Reserve $ - $ 100,000 $ 500, Airport $ 1,270,153 $ 4,201,899 $ 1,027, Clerk & Recorder EFTF $ 9,374 $ 11,000 $ 21, Traffic Impact $ 83,875 $ 232,000 $ Livestock Auction $ 553,821 $ 623,415 $ 602, Commissary $ 105,769 $ 103,500 $ 103, Retirement $ 1,217,332 $ 1,186,987 $ 1,288, Oil & Gas Mitigation $ 4,269,373 $ - $ Garfield County Grant $ 64,648 $ - $ Capital Expenditures $ 4,140,525 $ 5,043,206 $ 2,188, Traveler's Highland PID $ 16,998 $ 20,400 $ 25, Solid Waste Disposal $ 1,682,688 $ 2,017,048 $ 2,061, Motor Pool $ 1,427,963 $ 1,624,970 $ 1,706,301 Grand Total $ 98,428,082 $ 102,928,204 $ 101,774,138

14 Total Expenditures by Use Property/Capital Assets 7% Professional & Technical Services 10% Supplies 5% Other Services 5% Other Expenses 24% Property Services 2% Wages 31% Employee Benefits 16% Expenses by Use 2019 Proposed Wages 31,286,718 Employee Benefits 15,964,187 Other Expenses 24,630,990 Professional & Technical Services 10,271,301 Property/Capital Assets 7,496,328 Other Services 4,694,891 Supplies 5,187,427 Property Services 2,242,296 Total $ 101,774,138

15 Total Expenditures by Function Culture & Recreation 2% Capital Expenditures 2% Public Works 15% Health & Welfare 24% Solid Waste Disposal 2% Intergovernmental 2% General Governmen t 27% Public Safety 26% Expenditures by Function 2019 Proposed General Government 27,651,585 Public Safety 26,282,379 Health & Welfare 24,388,429 Public Works 15,109,551 Capital Expenditures 2,188,300 Culture & Recreation 2,347,877 Solid Waste Disposal 2,088,837 Intergovernmental 1,717,180 $ 101,774,138

16 PERSONNEL BUDGET

17 Personnel Budget Summary 2019 personnel budget is $47,250,905 Increase of 5% over the 2018 Adopted Budget 55% of total operating expenditures Includes 3.1% merit increase 10% health insurance increase 0.5% equity adjustment $45,000 for wellness program One additional headcount (approved in 2018 through a budget amendment) Includes ($2M) hiring lag adjustment for wages, benefits, taxes, and health insurance

18 Personnel Budget Summary Workers Compensation Retirement 1.3% 3.3% Social Security 4.1% Health Insurance 23.7% Medicare 1.0% Wages 66.2% Disability 0.3% Other 0.2% Category 2019 Proposed Wages 31,286,718 Health Insurance 11,182,660 Social Security 1,927,063 Retirement 1,580,169 Workers Compensation 613,678 Medicare 450,021 Disability 135,464 Other 75,132 TOTAL $ 47,250,905

19 Headcount 514 total employees (includes 10 part time and seasonal)

20 Headcount by Function Solid Waste Disposal 2% Motor Pool 1% Culture and Recreation 1% Public Works 12% General Government 22% Health and Welfare 28% Public Safety 34%

21 CAPITAL BUDGET

22 Capital Expenditures by Type Computers/Computer Equipment/Software 13% Land Improvements 1% Vehicles 10% Machinery/Heavy Equipment 24% Infrastructure 35% Category 2019 Proposed Infrastructure 2,856,270 Buildings/Building Improvements 1,390,000 Machinery/Heavy Equipment 1,930,000 Land Improvements 110,000 Vehicles 775,000 Computers/Computer Equipment/Software 1,072,000 Furniture, Fixtures, Other 18,800 TOTAL $ 8,152,070 Buildings/Building Improvements 17%

23 Capital Expenditures by Fund Solid Waste Disposal Fund 9.2% Motor Pool Fund 9.5% Airport Fund 0.5% Capital Fund 26.0% Road & Bridge Fund 54.8% Capital Expenditures by Fund 2019 Proposed Road & Bridge Fund 4,471,270 Capital Fund 2,115,800 Airport Fund 40,000 Motor Pool Fund 775,000 Solid Waste Disposal Fund 750,000 TOTAL $ 8,152,070

24 Capital Expenditure Highlights Fund Department Capital Item Description Amount Capital Fund Clerk & Recorder Clear Ballot Voting system 175,000 Capital Fund Facilities Glenwood Springs Courthouse Roof Replacement 150,000 Capital Fund Facilities Glenwood Springs Courthouse Alarm System Upgrade (Panels & Devices) 80,000 Capital Fund Facilities Glenwood Springs Courthouse Sidewalk Concrete Replacement 80,000 Capital Fund Facilities Glenwood Springs Courthouse Carpet Replacement (1st Floor) 50,000 Capital Fund Fairgrounds CSU Extension Flooring Improvement 100,000 Capital Fund Fairgrounds Wi-Fi Installation 40,000 Capital Fund Information Technology Software Upgrades 325,000 Capital Fund Information Technology Infrastructure Equipment Replacements 312,000 Capital Fund Information Technology Computer Equipment Replacements 220,000 Capital Fund Sheriff's Office Sheriff's Office Heat Exchanger Replacement 250,000 Capital Fund Sheriff's Office Sheriff's Office Jail Safe Fencing for Second Tier in Pods 200,000

25 Capital Expenditure Highlights Fund Department Capital Item Description Amount Motor Pool Fund Motor Pool Sheriff's Office Uplifting of Vehicles 225,000 Motor Pool Fund Motor Pool Sheriff's Office Vehicle Replacements (5) 225,000 Motor Pool Fund Motor Pool Road & Bridge Vehicle Replacements (4) 220,000 Motor Pool Fund Motor Pool Airport Vehicle Replacement (1) 45,000 Motor Pool Fund Motor Pool District Attorney Vehicle Replacement (1) 30,000 Motor Pool Fund Motor Pool Public Health Vehicle Replacement (1) 30,000 Road & Bridge Fund Road & Bridge Road & Bridge Grader Replacements (3) 1,050,000 Road & Bridge Fund Road & Bridge Road & Bridge Tandem Replacement (1) 550,000 Road & Bridge Fund Road & Bridge CR 151 Sweetwater Cow Camp Rd Bridge Design/Replace 750,000 Road & Bridge Fund Road & Bridge CR 300 Stone Quarry (Una) 4.7 Miles Paving 900,000 Road & Bridge Fund Road & Bridge CR 132 Mitchell Creek 1.3 Miles Paving 210,000 Road & Bridge Fund Road & Bridge CR 263 Weare Lane.3 Miles Paving 50,000 Road & Bridge Fund Road & Bridge CR 107 Red Hill Rd. - Re-alignment 500,000 Road & Bridge Fund Road & Bridge Battlement Mesa Drainages 350,000 Solid Waste Disposal Solid Waste Relocation/New Scalehouse 750,000

26 FUND BALANCES

27 Fund Balances Fund balance is a fund s equity (assets less liabilities) or reserve Fund balance is restricted (by law), committed (by resolution), assigned (by appropriation) or unassigned. Only 29% of the County s total fund balance is unassigned Need to ensure sufficient balances exist so that smooth operations can occur given budgeted expenditures Determined by the amount of projected revenues, expenditures, and needed adjustments Each fund is examined individually, and the group as a whole, to determine adjustments Adjustments can be made by interfund transfers or through property tax mill levy allocations

28 Fund Balance Estimates

29 Proposed Interfund Transfers In order to ensure adequate fund balances for the operation of each fund, or based off direction from the Board, the following transfers are included in the proposed budget: Fund Revenue Expense Net General Fund 150,000 2,035,000 (1,885,000) Public Health Fund 1,050,000 1,050, Emergency Reserve Fund 500, , Airport Fund 300, , Livestock Auction Fund 150, , Solid Waste Disposal 35,000 35,000 Total $ 2,185,000 $ 2,185,000 -

30 Property Tax Allocations In order to provide adequate revenue for each fund s proposed expenditures, allocations for property tax in 2019 are proposed as follows:

31 Fund Balance Historical Trends $140.M $120.M $100.M $80.M $60.M $40.M $20.M $.M $132.9M $130.3 M $128.6M $117.9M $105.7M $93.5M 2014 Actual 2015 Actual 2016 Actual 2017 Actuals 2018 Estimated 2019 Proposed Clerk & Recorder EFTF Commissary Livestock Auction Traveler's Highland PID Garfield County Grant Conservation Trust Community Events Traffic Impact Public Health Airport Retirement Emergency Reserve Motor Pool Solid Waste Disposal Capital Expenditures Human Services Oil & Gas Mitigation Road and Bridge General

32 Fund Balance Historical Trends General Fund $50.M $45.M $40.M $35.M $30.M $25.M $20.M $15.M $10.M $45.1M $36.6M $41.9M $32.6M $28.M $26.7M $5.M $.M 2014 Actual 2015 Actual 2016 Actual 2017 Actuals 2018 Estimated 2019 Proposed

33 Fund Balance Categories Committed 15% Restricted 56% Unasssigned 29% CATEGORY FUND 2019 Proposed Unassigned General 26,721,958 Restricted Road and Bridge 16,060,279 Restricted Human Services 12,175,931 Restricted Oil & Gas Mitigation 13,855,854 Restricted Capital Expenditures 4,605,043 Restricted Emergency Reserve 3,418,434 Restricted Public Health 1,969,787 Restricted Garfield County Grant 99,053 Restricted Conservation Trust 83,656 Committed Solid Waste Disposal 4,318,670 Committed Motor Pool 5,111,778 Committed Retirement 2,544,604 Committed Community Events 897,634 Committed Airport 984,613 Committed Traffic Impact 453,576 Committed Commissary 53,329 Committed Traveler's Highland PID 102,899 Committed Livestock Auction 36,941 Committed Clerk & Recorder EFTF 32,244 TOTAL 93,526,283

34 SUMMARY

35 Summary The operating budget is balanced Total revenues increased $1M from the 2018 Adopted Budget Total expenditures decreased $3M from the 2018 Adopted Budget Total headcount increased by 1 over the 2018 Adopted Budget Personnel costs increased 5% over the 2018 Adopted Budget Proposed capital and discretionary items will draw down on fund balance by approximately $12.2M At 2019 year end, projected fund balances total $93.5M

36 Next Steps Department/Elected Office Public Hearings October 16 th October 23 rd Budget Adoption by Board of County Commissioners November 13, 2018 Submit Adopted Budget to State January 31, 2019 (C.R.S )