EAGLE COUNTY, COLORADO ANNUAL BUDGET Open space acquisitions have created many new recreational opportunities in Eagle County.

Open space acquisitions have created many new recreational opportunities in Eagle County. www.eaglecounty.us EAGLE COUNTY, COLORADO ANNUAL BUDGET 2013 ADOPTED DECEMBER 11, 2012

Adopted Budget Eagle County Colorado Annual Budget 2013 Adopted December 11, 2012 Prepared by the Eagle County Finance Department John S. Lewis Finance Director

EAGLE COUNTY, COLORADO 2013 BUDGET TABLE OF CONTENTS Description Page Budget Message..................................... 1-6 Combined Summary: All Funds...................................... 7 Graphs........................................ 8-13 2013.......................................... 14 2012.......................................... 15 2011.......................................... 16 General Fund Summary............................. 17 General Fund Revenues........................ 18 General Fund Expenditures........................ 19-21 Graphs......................................... 22-25 Road & Bridge Fund Summary............................ 26 Road & Bridge Revenues.......................... 27 Road & Bridge Expenditures........................ 28 Social Services Fund Summary............................ 29 Social Services Expenditures........................ 30 Public Health Fund Summary............................. 31 WRAP Fund Summary.................................. 32 Capital Improvements Fund Summary...................... 33 Off-site Road Improvement Fund Summary.................. 34 Eagle Valley Transportation Fund Summary.................. 35 Eagle Valley Trails Fund Summary......................... 36 Roaring Fork Valley Transportation Fund Summary........... 37 Roaring Fork Valley Trails Fund Summary.................. 38 Eagle Valley Transportation Vehicle Replacement Fund Summary 39 Airport Fund Summary................................. 40 Open Space Fund Summary.............................. 41 Conservation Trust Fund Summary........................ 42 Microwave Maintenance Fund Summary..................... 43 Emergency Reserves Fund Summary...................... 44 Housing Loan Fund Summary.............................. 45 Housing Operations Fund Summary........................ 46 Joint Maintenance Debt Service Fund Summary............... 47 Justice Center COP Debt Service Fund Summary............. 48

EAGLE COUNTY, COLORADO 2013 BUDGET TABLE OF CONTENTS Description Page Landfill Fund Summary................................. 49 Motor Pool Fund Summary.............................. 50 Insurance Reserve Fund Summary........................ 51 Health Insurance Fund Summary......................... 52 E911 Fund Summary................................. 53 Enabling Legislation: Budget Adoption & Appropriation Resolution.......... i 2013 Mill Levy Resolution........................ ii Attachment A (Property Tax History)....................... A Attachment B (Staffing History)......................... B-D

John S. Lewis, Finance Director and Chief Financial Officer Keith Montag, County Manager and Chief Budget Officer

EAGLE COUNTY, COLORADO 2013 BUDGET 2011 2012 Description Actual Projected REVENUES Property Taxes $29,900,077 $22,830,724 Specific Ownership 1,014,894 946,561 Sales Taxes 16,657,178 17,197,657 Licenses and Permits 29,958,973 29,304,859 Federal Grants 5,784,556 8,981,791 State Grants 3,031,333 4,730,697 Local Grants 120,579 104,491 Intergovernmental 10,229,027 8,252,049 Investments & Interest 796,817 941,052 Sub-total-Revenues 97,493,434 93,289,881 Transfers IN 4,152,597 8,632,907 Total Revenues $101,646,031 $101,922,788 2013 Budget $22,820,212 820,127 17,296,634 28,530,318 5,416,274 3,481,721 81,000 7,751,661 1,108,280 87,306,227 3,216,852 $90,523,079 EXPENDITURES - By Function General Government $25,119,685 $25,639,227 Public Safety 12,201,310 12,329,481 Public Works 7,661,912 8,637,045 Public Health & Welfare 7,988,217 8,214,135 Transportation 12,081,313 15,197,469 Culture & Recreation 6,034,554 11,301,705 Debt Service 3,017,640 2,903,869 Intergovernmental 6,877,067 9,379,388 Landfill 3,463,927 3,263,930 Sub-total-Expenditures 84,445,625 96,866,249 Transfers OUT 4,152,597 8,632,907 Total Expenditures $88,598,222 $105,499,156 Total Increase (Decr) in Fund Balances $13,047,809 -$3,576,368 ( ) $20,268,151 12,978,106 8,401,792 8,272,168 13,470,814 4,721,007 2,911,369 9,197,809 3,176,785 83,398,001 3,216,852 $86,614,853 $3,908,226 EXPENDITURES - By Classification Personnel Services $41,332,650 $43,157,563 Training Benefits 347,092 388,326 Purchased Services 13,483,388 14,660,484 Intergovernmental Support 4,623,971 4,308,898 Supplies 5,586,135 5,207,788 Fixed Charges 1,253,063 1,026,207 Debt Service 2,881,567 2,898,869 Grants & Transfers 5,243,770 11,693,762 Capital Outlay 13,846,586 2,270,259 Total Expenditures $88,598,222 $85,612,156 $42,120,608 468,052 15,269,797 4,294,263 4,948,792 1,074,387 2,904,369 3,954,539 11,580,046 $86,614,853 7

3.5 0.1 5.4 Revenue by Source -All Funds 2013 Budget ($ millions) Property Taxes 7.8 1.1 22.8 0.8 Specific Ownership Sales Taxes Licenses and Permits Federal Grants 28.5 17.3 State Grants Local Grants Intergovernmental Investments & Interest Property taxes for 2013 are budgeted to be $22.8 million and licenses and permits $28.5 million. Sales taxes of $17.3 million are approximately $99 thousand more than 2012 actual receipts. Intergovernmental revenues, which are primarily motor pool departmental charges and highway user s tax, are budgeted at $7.8 million followed by Federal grants of $5.4 million and state grants at $3.5 million. Most county revenues are restricted to specific purposes and/or funds. The county cannot spend more than budgeted revenue except in cases where reserve funds permit. 8

6.2% 4.1% Revenue by Source -All Funds 2013 Budget (% of Total) 8.9% 1.3% 26.1% Property Taxes Specific Ownership Sales Taxes 32.7% 19.8% 0.9% Licenses and Permits Federal Grants State and Local Grants Intergovernmental Property taxes and licenses and permits are the two largest sources of revenue, comprising 26.1% and 32.7%, respectively, of all revenue received by Eagle County. Revenue from licenses and permits includes motor vehicle licenses, land transfer fees, building licenses, landing fees from the airport and other fees. The county sales tax rate is 1.5% and contributes 19.8% of Eagle County s total revenue. Federal grants contribute 6.2% of Eagle County s revenue, while state and local grants contribute 4.1%. After decreasing 6.8% in the previous two years, total revenues before transfers will decrease an additional $6.0 million (6.4%) in 2013 from 2012. 9

Eagle County 2013 Budget Expenditures by Functions-All Funds ($ millions) 3.2 2.9 9.1 20.3 4.7 General Government Public Safety Public Works 13.5 13 8.3 8.4 Public Health & Welfare Transportation Culture & Recreation Debt Service Intergovernmental Landfill General Government expenditures in 2013 are budgeted to be $20.3 million, approximately a $5.4 million reduction from 2012. General government includes the costs for commissioners, treasurer, assessor, clerk and recorder, administration, human resources, technology, finance and legal departments. Public safety spending in 2013 is budgeted to be $13.0 million. Public safety includes the Sheriff and jail expenses as well as various emergency services and the coroner. Transportation expenses of $13.5 million include the airport and ECO bus. Landfill expenses of $3.2 million include the landfill and recycling, hazardous waste disposal and material recycling expenses. Public health and welfare expenditures are budgeted to be $8.3 million. This represents an approximate increase of $58 thousand over 2012. Debt service will remain at approximately $2.9 million for 2013. 10

2.9 3.9 11.6 1.1 5.0 4.3 42.1 15.2 Personnel Services Training Benefits Purchased Services Intergovernmental Support Supplies Fixed Charges Debt Service Grants & Transfers Personnel services, payroll and benefits for our staff, are budgeted to be approximately $42.1 million, or 48.6% of our total expenditures in 2013. Intergovernmental expenditures, which include motor pool, district attorney, dispatch and payments to towns, are $4.3 million. This represents 5.0% of total expenditures, while purchased services of $15.2 million represent 17.6%. Capital outlay expenditures are budgeted at $11.6 million, 13.4% of total expenditures. Grants and transfers, supplies, and fixed charges each range between 1.1% and 5.7% of total expenditures. 11

$ Millions Functional Expenditures by Year-All Funds Annual Comparison 2011-2013 30 25 General Government Public Safety 20 Public Works 15 10 Public Health & Welfare Transportation 5 0 2011 2012 2013 Culture & Recreation Debt Service Intergovernmental Functional expenditures have been budgeted to decrease from $105.5 million in 2012 to $86.5 million in 2013. Comparing 2011 to 2013, costs have been fairly stable in almost every function. The primary exceptions include; grants and transfers and capital outlay. Due to anticipated additional revenue decreases in 2012 and 2014, cost cutting began in 2009 and continued through 2012 for the 2013 budget. As a part of those cuts, the county s total staffing numbers have been reduced over the past three years by approximately 15%. 12

30 $ Millions Functional Expenditures by Fund-All Funds Annual Comparison 2011-2013 25 20 2011 15 10 5 2012 0 2013 The comparable amounts of increases and decreases in expenditures over the last 3 years, by function, are indicated in the above chart. Budgeted expenditure reductions in 2013 from 2012 include; general government from $25.6 million to $20.3 million, culture and recreation $11.3 million to $4.7 million (primarily open space), transportation $15.2 million to $13.5 million and landfill from $3.3 million to $3.2 million. Budgeted expenditure increases include public safety from $12.3 million in 2012 to $13.0 million in 2013. 13

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EAGLE COUNTY, COLORADO 2013 BUDGET GENERAL FUND 2011 2012 2013 Description Actual Projected Budget REVENUES Property Taxes 17,322,977 13,227,260 13,212,505 Specific Ownership Tax 603,430 563,849 600,000 Sales Taxes 6,487,601 6,661,329 6,565,860 Licenses & Permits 8,273,622 7,470,339 6,986,435 Federal Aid 3,609,229 4,846,050 3,449,251 State Aid 156,177 165,410 117,843 Local Aid 11,915 3,140 29,000 Miscellaneous 1,383,624 1,712,077 1,286,972 Investment Earnings 447,072 652,321 800,000 Total Revenues 38,295,647 35,301,775 33,047,866 EXPENDITURES General Government 16,313,489 16,366,162 12,891,177 Public Safety 10,961,356 11,101,356 11,142,815 Public Works 794,627 799,010 832,621 Public Health & Welfare 2,387,356 2,554,532 2,297,980 Culture & Recreation 514,623 474,730 525,725 Intergovernmental 1,368,378 1,367,010 1,356,988 Total Expenditures 32,339,829 32,662,800 29,047,306 Revenues over (under) Expenditures 5,955,818 2,638,975 4,000,560 Transfers In From: Open Space Fund 425,220 3,187,337 0 Total Transfers - IN 425,220 3,187,337 0 Transfers Out To: Housing Authority Fund 10,000 0 0 Public Health Fund 1,131,907 1,423,372 1,029,833 Social Services Fund 0 479,208 0 Airport Fund 380,000 0 0 Housing Loan Fund 16,903 0 0 Fleet Services Fund 500,000 0 0 Total Transfers - OUT 2,038,810 1,902,580 1,029,833 Net Change in Fund Balance 4,342,228 3,923,732 2,970,727 Beginning Fund Balance, 1-1 12,050,922 16,393,150 20,316,882 Ending Fund Balance, 12-31 16,393,150 20,316,882 23,287,609 17

EAGLE COUNTY, COLORADO 2013 BUDGET REVENUES - GENERAL FUND 2011 2012 Description Actual Projected Property tax 17,322,977 13,227,260 Specific ownership tax 603,430 563,849 Sales and use taxes 6,487,601 6,661,329 Total Taxes 24,414,008 20,452,438 Licenses and permits 1,379,631 1,440,901 Charges for services 6,761,920 5,838,270 Taxable sales 59,911 43,102 Fines and forfeitures 72,160 148,066 Total Licenses & Permits 8,273,622 7,470,339 Federal grants 2,007,202 3,202,030 Payments in lieu of taxes 1,602,027 1,644,020 Total Federal Aid 3,609,229 4,846,050 State grants 156,177 165,410 Total State Aid 156,177 165,410 Local grants 11,915 3,140 Total Local Aid 11,915 3,140 Intergovernmental 979,911 1,242,107 Rents and royalties 119,571 93,163 Contributions and donations 4,301 70,853 Other miscellaneous Revenue 279,841 305,954 Total Miscellaneous 1,383,624 1,712,077 Investment earnings 447,072 652,321 Total Bonds & Interest 447,072 652,321 Subtotal 38,295,647 35,301,775 Interfund Transfers In 425,220 3,187,337 General Fund Revenue 38,720,867 38,489,112 2013 Budget 13,212,505 600,000 6,565,860 20,378,365 1,106,550 5,745,525 68,160 66,200 6,986,435 1,687,793 1,761,458 3,449,251 117,843 117,843 29,000 29,000 1,017,567 88,542 7,800 173,063 1,286,972 800,000 800,000 33,047,866 0 33,047,866 18

EAGLE COUNTY, COLORADO 2013 BUDGET EXPENDITURES - GENERAL FUND Summary - By Department (Agency) 2011 2012 Description Actual Projected Assessor 1,791,159 1,814,008 Clerk & Recorder-Recording 1,238,372 1,294,274 Clerk & Recorder-Elections 205,327 313,548 Total Clerk & Recorder 1,443,699 1,607,822 Commissioners, District 1 6,538 7,808 Commissioners, District 2 10,247 6,868 Commissioners, District 3 3,163 3,442 Board of Equalization 36,377 4,497 Commissioners-Unallocated 767,607 846,529 Land Purchases 3,151,911 1,555,956 Total Board of County Commissioners 3,975,843 2,425,100 Treasurer-Operations 616,567 652,227 Treasurer Fees 655,451 534,208 Public Trustee 184,302 181,252 Total Treasurer 1,456,320 1,367,687 County Surveyor 21,548 21,393 County Attorney 980,065 951,038 County Administration 208,283 299,252 Public Communications 489,118 493,386 Cable Telecasts 98,607 66,048 Total Communications 796,008 858,686 GIS 200,878 207,566 Finance 794,417 808,673 Finance-Central Services 98,949 99,608 Purchasing 24,122 26,637 Finance-Administrative (2,466,451) (2,616,235) Total Finance (1,548,963) (1,681,317) HR-Central Services 489,893 530,526 HR-Employee Benefits 95,723 86,537 HR-Central Training 60,816 87,974 Employee Events 12,191 9,385 Total Human Resources 658,623 714,422 2013 Budget 1,846,837 1,302,731 202,225 1,504,956 11,760 11,760 11,760 10,427 848,937 0 894,644 627,974 556,540 193,457 1,377,971 18,766 928,633 378,929 482,736 35,250 896,915 225,714 821,996 88,785 29,000 (2,915,413) (1,975,632) 510,287 89,000 76,500 12,500 688,287 19

EAGLE COUNTY, COLORADO 2013 BUDGET EXPENDITURES - GENERAL FUND Summary - By Department (Agency) 2011 2012 Description Actual Projected Facilities Management 2,706,824 2,946,013 Project Management 256,903 151,805 Total Facilities Management 2,963,727 3,097,818 Information Technology 1,832,569 1,923,560 CD-Planning & Zoning 1,742,013 3,058,379 Total General Government 16,313,489 16,366,162 2013 Budget 2,966,428 176,843 3,143,271 1,835,705 1,505,110 12,891,177 Sheriff-Operations 6,130,420 6,202,983 Sheriff Grant Funded 155,190 159,920 Sheriff, Contracts with Town 333,502 330,404 Sheriff, Detention 2,316,064 2,421,653 Sheriff, Public Safety Council 10,718 5,591 Total Sheriff 8,945,894 9,120,551 Emergency Management 230,493 264,022 County Coroner 166,531 175,926 Weed & Pest Control 144,344 141,671 Animal Services 604,739 621,970 Building Inspection 869,355 777,216 Total Public Safety 10,961,356 11,101,356 6,345,344 189,755 338,816 2,423,945 11,475 9,309,335 202,151 171,396 168,720 622,591 668,622 11,142,815 Engineering 794,627 799,010 Total Public Works 794,627 799,010 832,621 832,621 20

EAGLE COUNTY, COLORADO 2013 BUDGET EXPENDITURES - GENERAL FUND Summary - By Department (Agency) 2011 2012 Description Actual Projected General Administration 557,250 685,973 Early Care & Learning 69,281 0 Healthy Babies & Families 73,009 128,797 Early Headstart 587,121 1,154,278 Early Headstart, ARRA 508,452 0 Health & Human Services 1,795,113 1,969,048 Environmental Health 592,243 585,484 Total Health & Welfare 2,387,356 2,554,532 2013 Budget 618,499 0 116,176 939,843 0 1,674,518 623,462 2,297,980 CSU Extension 180,581 169,912 County Fair 334,042 304,818 Total Culture & Recreation 514,623 474,730 169,419 356,306 525,725 District Attorney 1,368,378 1,367,010 Total Intergovernmental Support 1,368,378 1,367,010 1,356,988 1,356,988 Expenditures before transfers 32,339,829 32,662,800 Interfund Transfers 2,038,810 1,902,580 TOTAL GENERAL FUND 34,378,639 34,565,380 29,047,306 1,029,833 30,077,139 21

21.2% 21.2% 0.4% 0.4% 3.9% 3.9% 2.4% 2.4% 10.4% 10.4% General Fund Revenue Share of Revenue by Source 2013 Budget Property taxes 19.9% 19.9% (% of Total) 40.0% 40.0% Specific Ownership Sales Taxes Licenses and Permits Federal Grants State and Local Grants Miscellaneous 1.8% 1.8% Investments Property taxes are the largest source of revenue in the general fund (GF) and represent 40.0% of total GF revenue. Other large sources of revenue include; licenses and permits (21.2%), sales taxes (19.9%) and federal grants (10.4%). Revenue in 2013 is budgeted to decrease by 6.4%, or approximately $2.3 million from 2012 realization levels. This follows a decrease in GF property tax revenue of 23.7% or approximately $4.1 million in 2012 as compared to 2011. 22

% % 7.9% 1.8% 4.5% 7.9% 1.8% 4.5% 38.4% 38.4% General Fund Expenditures Share of Expenditures by Function 2013 Budget (% of Total) 44.5% 44.5% General Government Public Safety General Government Public Works Public Safety Public Health & Welfare Public Works Culture & Recreation Public Health & Welfare Intergovernmental Culture & Recreation The general fund s (GF) largest functional expense is general government (44.5%), which includes expenditures for the commissioners, administration, assessor, treasurer, clerk and recorder, Intergovernmental facilities management, planning and zoning, legal, finance, technology, human resources, and communications. Public safety expenditures at 38.4% of GF expenditures are the second largest functional cost and include the sheriff, jail, building inspection, coroner, animal services, weed and pest control and emergency management services. Public health and welfare functional expenditures (7.9%) include health and human services and environmental health. 23

General Fund Expenditures Annual Comparison 2011-2013 By % of Total Expenditures 60.0% General Government 50.0% Public Safety 40.0% Public Works 30.0% Public Health & Welfare 20.0% Culture & Recreation 10.0% Intergovernmental 0.0% 2011 2012 2013 General fund expenditures are budgeted to decrease $3.6 million, or 11.1% from 2012 through 2013. For most functions, the spending by function as a percentage of the total has remained constant from 2011 through 2013. The exception is general government. Decreases in general government expenditures are primarily due to decreases in staffing and other cuts that were made to adjust to revenue decreases. 24

General Fund Expenditures Annual Comparison 2011-2013 By $ Millions $ Millions 18 16 14 12 10 8 6 4 2 0 2011 2012 2013 General Government Public Safety Public Works Public Health & Welfare Culture & Recreation Intergovernmental General fund expenditures are budgeted to decrease in total from $32.6 million in 2012 to $29.0 million in 2013. Budgeted general government expenditures absorbed the majority of those decreases ($3.5 million). Expenditure decreases were realized in almost every department within the general government function. 25

EAGLE COUNTY, COLORADO 2013 BUDGET ROAD AND BRIDGE FUND 2011 2012 2013 Description Actual Projected Budget REVENUES Property Taxes 6,051,080 4,620,408 4,632,665 Specific Ownership Tax 197,963 184,130 180,000 Licenses and Permits 184,220 177,594 246,000 Contributions and donations 23,656 0 Federal Grants 2,627 116,412 0 Payments in lieu of taxes 450,000 450,000 399,410 Intergovernmental 2,134,313 2,155,630 2,195,784 Miscellaneous 0 4,900 0 Total Revenues 9,043,859 7,709,074 7,653,859 EXPENDITURES Public Works 5,070,600 5,389,848 5,294,641 Intergovernmental 1,575,077 1,207,905 1,283,982 Capital Outlay 197,815 161,880 990,298 Total Expenditures 6,843,492 6,759,633 7,568,921 Revenues over (under) Expenditures 2,200,367 949,441 84,938 Transfers in From: Capital Improvement Fund 207,061 0 0 Total Transfers - IN 207,061 0 0 Net Change in Fund Balance 2,407,428 949,441 84,938 Beginning Fund Balance, 1-1 3,477,317 5,884,745 6,834,186 Ending Fund Balance, 12-31 5,884,745 6,834,186 6,919,124 26

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EAGLE COUNTY, COLORADO 2013 BUDGET EAGLE VALLEY TRAILS FUND 2011 2012 2013 Description Actual Projected Budget REVENUES Sales Taxes 566,319 583,181 581,172 Local Grants 10,000 0 10,000 Investment Earnings 31,473 22,203 20,000 Contributions and Donations 65,478 5,791 5,000 Total Revenues 673,270 611,175 616,172 EXPENDITURES Transportation 257,147 361,141 232,847 Intergovernmental 10,670 38,360 53,812 Capital Outlay 278,851 1,836,728 217,925 Grants and contributions issued 0 157,000 0 Total Expenditures 546,668 2,393,229 504,584 Net Change in Fund Balance 126,602 (1,782,054) 111,588 Beginning Fund Balance, 1-1 2,706,762 2,833,364 1,051,310 Ending Fund Balance, 12-31 2,833,364 1,051,310 1,162,898 36

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EAGLE COUNTY, COLORADO 2013 BUDGET OPEN SPACE FUND 2011 2012 2013 Description Actual Projected Budget REVENUES Property Taxes 5,277,105 4,029,426 4,019,193 Specific Ownership 172,642 160,578 0 Charges for services 0 2,443 900 Investment earnings 213,229 141,234 155,000 Rents and royalties 0 11,500 0 Contributions and donations 160,000 0 0 Total Revenues 5,822,976 4,345,181 4,175,093 EXPENDITURES Culture & Recreation 611,507 855,995 1,043,146 Capital outlay 4,308,280 7,468,030 2,583,000 Grants and contributions issued 0 30,000 0 Total Expenditures 4,919,787 8,354,025 3,626,146 Revenues over (under) Expenditures 903,189 (4,008,844) 548,947 Transfer In From: Capital Improvement Fund 0 31,221 0 Total Transfers - IN 0 31,221 0 Transfer Out To: General Fund 425,220 3,187,337 0 Total Transfers - OUT 425,220 3,187,337 0 Net Change in Fund Balance 477,969 (7,164,960) 548,947 Beginning Fund Balance, 1-1 16,231,002 16,708,971 9,544,011 Ending Fund Balance, 12-31 16,708,971 9,544,011 10,092,958 41

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EAGLE COUNTY, COLORADO 2013 BUDGET LANDFILL FUND 2011 2012 2013 Description Actual Projected Budget REVENUES State grants 6,786 8,520 0 Charges for Services 2,548,740 2,738,350 2,400,650 Taxable Sales 715,484 510,088 593,500 Miscellaneous 19,789 2,797 0 Total Revenues 3,290,799 3,259,755 2,994,150 EXPENDITURES Treasurer's Fees 33,510 31,818 38,000 Finance 256,239 202,192 215,879 Depreciation 244,357 200,000 200,000 Closure & Post Closure Costs 200,000 200,000 200,000 Facilities Management 2,979 2,511 3,600 Landfill 1,833,436 1,717,071 1,657,606 Landfill, Household Hazardous Waste Fac 124,206 128,065 135,872 Landfill, Recycling Materials Recovery Fac 769,200 782,273 725,828 Total Expenditures 3,463,927 3,263,930 3,176,785 Revenues over (under) Expenditures (173,128) (4,175) (182,635) Transfers In From: Capital Improvement Fund 0 60,347 0 Total Transfers - IN 0 60,347 0 Add Back Depreciation 244,357 200,000 200,000 Net Change in Fund Balance 71,229 256,172 17,365 Beginning Fund Balance, 1-1 7,130,321 7,201,550 7,457,722 Ending Fund Balance, 12-31 7,201,550 7,457,722 7,475,087 Note: The Fund Balances indicated above for the Landfill Fund consist of current assets less current liabilities. 49

Note: The Fund Balances indicated above for the Motor Pool Fund consist of current assets less current liabilities. 50

51 Note: The Fund Balances indicated above for the Insurance Reserve Fund consist of current assets less current liabilities.

Note: The Fund Balances indicated above for the Health Insurance Fund consist of current assets less current liabilities. 52

53 Note: The Fund Balances indicated above represent the Net Assets of the E911 Fund.

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EAGLE COUNTY, COLORADO FY 2013 BUDGET STAFFING COMPARISON *Excludes EV Transportation/Trails Fund-Dept Description 2011 Difference 2012 Difference 2013 1001-101-16 Board of Equalization 0.30 0.00 0.30 0.00 0.30 1001-101-17 Commissioners 4.00 0.00 4.00 0.00 4.00 1001-105 Administration 1.00 0.12 1.12 0.28 1.40 1001-110-10 Clerk & Recorder 15.50 0.00 15.50 0.00 15.50 1001-110-11 Clerk & Recorder-Elections 1.75 0.00 1.75 0.00 1.75 1001-121 Attorney 6.00 0.00 6.00 0.00 6.00 1001-125 Assessor 22.00 0.00 22.00 0.00 22.00 1001-130-30 Treasurer-Operations 6.50 0.00 6.50 0.00 6.50 1001-135 Treasurer-Public Trustee 1.50 0.00 1.50 0.00 1.50 1001-140 Finance 7.00 0.00 7.00 0.00 7.00 1001-145 Finance Central Services 0.38 0.00 0.38 (0.38) 0.00 1001-150-21 Human Resources 4.00 0.00 4.00 0.00 4.00 1001-160 Public Communications 4.00 0.50 4.50 0.05 4.55 1001-165 Information Technology 10.00 0.00 10.00 0.00 10.00 1001-170 GIS 2.00 0.00 2.00 0.00 2.00 1001-172 Planning & Zoning 9.25 1.00 10.25 (3.04) 7.22 1001-172 Planning & Zoning (eecbg) 0.00 0.00 0.00 2.50 2.50 1001-174 Surveyor 1.00 0.00 1.00 0.00 1.00 1001-190 Facilities (Formerly Grnds & Bldgs) 11.00 1.95 12.95 0.00 12.95 1001-191 Project Management 2.00 (1.00) 1.00 0.00 1.00 1001-201-41 Sheriff 48.00 0.00 48.00 0.00 48.00 1001-201-42 Sheriff-Grant Funded 2.00 0.00 2.00 0.00 2.00 1001-201-46 Sheriff-Contract w/towns 3.00 0.00 3.00 0.00 3.00 1001-201-48 Sheriff-Detentions 20.00 0.00 20.00 0.00 20.00 1001-241 Emergency Management 1.00 (0.05) 0.95 0.00 0.95 1001-275 Animal Control 7.50 0.00 7.50 0.00 7.50 1001-290 Environmental Health 5.00 0.00 5.00 0.00 5.00 1001-305 Engineering 7.00 (0.05) 6.95 0.00 6.95 001-5110 Building Inspection 7.25 (1.00) 6.25 (0.05) 6.20 1001-340 Weed & Pest Control 1.58 0.00 1.58 (0.01) 1.57 1001-500 HHS-General Administration 6.50 2.42 8.92 (0.85) 8.07 1001-506 HHS-Early Care & Learning 1.00 (1.00) 0.00 0.00 0.00 1001-510 HHS-Healthy Babies & Families 0.95 0.80 1.75 (0.25) 1.50 1001-525 HHS-Early Headstart 6.60 3.80 10.40 (1.15) 9.25 1001-525-78 HHS-Early Headstart (Exp Grant) 4.20 (4.20) 0.00 0.00 0.00 1001-598 Coroner 1.00 0.00 1.00 0.00 1.00 1001-650 Extension 1.13 0.00 1.13 0.00 1.13 1001-655 Fair 0.91 0.00 0.91 0.00 0.91 Sub-total (General Fund) 233.7984 3.2866 237.0850 (2.8900) 234.1950 Continued B

EAGLE COUNTY, COLORADO FY 2013 BUDGET 100-6000 Road & Bridge-Administration 3.00 0.00 3.00 (1.00) 2.00 100-6001 Road & Bridge-Maintenance 16.00 2.00 18.00 0.00 18.00 100-6003 Road & Bridge-Construction (In-Hse) 2.00 (2.00) 0.00 0.00 0.00 Sub-total (Road & Bridge Fund) 21.00 0.00 21.00 (1.00) 20.00 1110-500 HH&S-General Administration 2.67 (1.04) 1.63 (0.70) 0.93 1110-516 HH&S-Adult Protection Services 1.00 0.00 1.00 0.50 1.50 1110-528 HH&S-Child Care Assistance 0.10 0.10 0.20 0.00 0.20 1110-530 HH&S-Public Assist Admin 16.10 (0.10) 16.00 0.00 16.00 1110-535 HH&S-Youth & Family Services 10.90 0.00 10.90 (1.00) 9.90 1110-540 HH&S-IV-D 3.70 0.00 3.70 0.00 3.70 1110-555 HH&S-TANF 1.10 0.00 1.10 0.00 1.10 Sub-total (Social Svcs. Fund) 35.57 (1.04) 34.53 (1.20) 33.33 160-7000 Airport-Operations 22.46 0.00 22.46 1.00 23.46 Sub-total (Airport Fund) 22.46 0.00 22.46 1.00 23.46 1180-450 Microwave Maintenance 1.00 0.10 1.10 0.00 1.10 Sub-total (Microwave Maint Fund) 1.00 0.10 1.10 0.00 1.10 1209-505-70 HHS-Public Health 3.53 (1.00) 2.53 0.75 3.28 1209-505-71 HHS-Emergency Preparedness 4.53 0.60 5.13 0.00 5.13 1209-505-72 HHS-Tobacco 0.68 1.40 2.08 0.00 2.08 1209-505-73 HHS-Family Planning 2.98 0.92 3.90 (1.05) 2.85 1209-505-74 HHS-WIC 4.75 0.10 4.85 (0.50) 4.35 1209-511 HHS-Nurse Family Partnership 2.85 (0.10) 2.75 0.00 2.75 1209-515 HHS-Adult Services 5.80 (1.85) 3.95 (0.50) 3.45 Sub-total (Public Health Fund) 25.13 0.07 25.20 (1.30) 23.90 1401-590-85 Housing Development Auth 8.63 (2.20) 6.43 (0.38) 6.05 Sub-total (Housing Dev Auth Fund) 8.63 (2.20) 6.43 (0.38) 6.05 1442-620 Open Space 1.00 0.25 1.25 0.34 1.59 Sub-total (Open Space Fund) 1.00 0.25 1.25 0.34 1.59 3600-805 Landfill 9.00 0.00 9.00 (1.00) 8.00 3600-806 Household Hazardous Waste 1.50 (0.50) 1.00 0.00 1.00 3600-807 Recycling Materials Recovery 4.00 (1.00) 3.00 1.00 4.00 Sub-total (Landfill Fund) 14.50 (1.00) 13.00 0.00 13.00 3700-730-55 Motor Pool - Light 5.50 0.00 5.50 0.00 5.50 3700-730-56 Motor Pool - Heavy 9.00 0.50 9.50 0.00 9.50 Sub-total (Motor Pool Fund) 14.50 0.50 15.00 0.00 15.00 Total (excluding EV Transportation & Trails) 400.05 (0.04) 399.51 (5.43) 395.08 C

EAGLE COUNTY, COLORADO FY 2013 BUDGET EAGLE COUNTY, COLORADO FY 2013 BUDGET STAFFING COMPARISON - EV TRANSPORTATION & TRAILS Fund-Dept Description 2011 Difference 2012 Difference 2013 1151 E V Transportation 51.12 (1.00) 50.12 0.00 50.12 1152 E V Trails 2.10 0.00 2.10 0.00 2.10 Sub-total EV Transp & Trails 53.22 (1.00) 52.22 0.00 52.22 GRAND TOTAL - ALL 453.27 (1.04) 451.73 (5.43) 447.30 D