Boulder County – 2018 Budget Message
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BOULDER COUNTY 2018 BUDGET BOOK ELECTED OFFICIALS BOARD OF COUNTY COMMISSIONERS Deb Gardner, Elise Jones, Cindy Domenico, Commissioner Vice Chair Chair Assessor: Cindy Braddock Clerk & Recorder: Hillary Hall Coroner: Emma Hall District Attorney: Michael Dougherty Sheriff: Joe Pelle Surveyor: Lee Stadele Treasurer: Paul Weissmann APPOINTED DEPARTMENTAL DIRECTORS Administrative Services Director: Jana Petersen Budget Director: Ramona Farineau County Attorney: Ben Pearlman Community Services Director: Robin Bohannan Deputy to the Board of County Commissioners: Michelle Krezek Housing and Human Services Director: Frank Alexander Land Use Director: Dale Case Parks & Open Space Director: Eric Lane Public Health Director: Jeff Zayach Transportation Director: George Gerstle BOULDER COUNTY BUDGET STAFF Ramona Farineau, Budget Director Mike Kirchberger, Budget Analyst Jillian Dieterich, Budget Analyst Jennifer Burghardt, Budget Analyst Mitchell W. Goodwin, Budget Analyst Mark Schumann, Senior Business Analyst Boulder County Home Page Address: www.bouldercounty.org Budget Office Phone Number (303) 441-3499 i ACKNOWLEDGMENTS Thank you to everyone who contributed to publishing this budget document. We would like to express our appreciation to the following individuals and departments for their efforts. They deserve special recognition for their work on this document. ART WORK The cover for this publication displays a picture postcard of Copeland Lake and Mountain. Copeland Mountain with its easily recognizable shape dominates southern Wild Basin at the southern end of Rocky Mountain National Park. The USGS adopted the name Copeland Mountain in 1911. A special thanks to the Carnegie Library for Local History and the Museum of Boulder for the photos displayed on the cover and on each tab of this publication. The Carnegie Library for Local History and the Museum of Boulder collect and preserve our community’s memory for future generations. Collections of written, visual and audible materials documenting early geographic, cultural and social regions of Boulder County are housed at the library and museum, and are available to the public. GRAPHIC DESIGN Jen Davis, Davis Creative Inc. Cover, Spine and Tabs Design ADMINISTRATIVE SERVICES B.J. Lambden Salary Classification Ranges Jill Johnson Debt Service Section Brian Lindoerfer County Facilities, Long Range CEF Projects Poppy Forbes Typesetting Cover & Tab Layout Sue Irvine Bindery Cheyanne Valenzuela Capital Outlay Summary Hong Wu Programming Design Chuck Smithyman Printing Coordinator ASSESSOR’S OFFICE Erin Gray Principal Taxpayers HUMAN SERVICES DEPARTMENT Susan Bawn Social Services Fund Program Revenues PARKS AND OPEN SPACE DEPARTMENT Janis Whisman Land Acquisition Summary Tina Nielsen Parks and Open Space Capital Improvement Projects Vivienne Jannatpour Open Space Map & Parks Listing Al Hardy and Meredith Dutlinger Trail Miles Statistics TRANSPORTATION DEPARTMENT George Gerstle Impacts on Road and Bridge operating budgets Tim Swope Road and Bridge Fund Project List ii The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Boulder County, Colorado for its annual budget for the fiscal year beginning January 1, 2017. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, an operations guide, a financial plan, and a communication device. The 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 GFOA to determine its eligibility for another award. iii 2018 BUDGET DOCUMENT TABLE OF CONTENTS This document is designed to provide information about Boulder County through the 2017 adopted budget. The budget is a planning tool that matches what we are going to do with the resources we have available. The budget corresponds to the County's mission statement, goals and strategies to accomplish those goals. INTRODUCTION TO BOULDER COUNTY About Boulder County…………………………………………………………….…………………………..………….... 1 Demographics …………………………………………………………………...…………………..……………...…….... 3 History of Boulder County ……………………………………………………………………………………..…………. 5 Boulder County Government Organization………………………………………………………………………….…… 9 Boulder County Facility Locations ……………………………………………………………………………...……….. 18 BUDGET MESSAGE 2018 Budget Message …………………………………………………………………….…………………….…………... 21 BUDGET SUMMARY Boulder County Budget by Fund…………...…………….…………………………………………………….………….. 27 Flood Recovery Budgets……………………………………………………….…………………………….……………... 35 Boulder County Funds by Function/Revenue Type …………………………...………………………………….……... 35 Fund Types (General/Special Revenue/Capital Projects/Proprietary)..…………………….…………………………….. 38 Individual Fund Information Primary Funding Source – Property Tax..…………………….…………………………………………………..…….. 43 Primary Funding Source – Sales & Use Tax..…………………….……………………………………………..…..…… 56 Primary Funding Source – Other Revenue..…………………….………………………………………………..……... 61 Proprietary Funds..…………………….………………………………………………..……………………………..…. 67 Capital and Debt Service Funds..………………………………………………..........…..……………………………..... 71 Fund Balances………………………………………………………………………….…………….…………………….... 74 Expenditures by Function………………………………………………………………….………….……………………. 78 Long Range Planning……………………………..…………….…………………………………………………………… 84 GOALS AND BUDGET PLANNING Guiding Values ……………………………………………………….…………………………………………...……….. 87 Strategic Visioning Process……………………………………………….………...…………………….……………...…. 88 Budget and Policy Relationships to Strategic Goals ………………………………….……………………..…………...... 93 BUDGET & FISCAL POLICIES AND PROCEDURES Fiscal Policies ……………………………………..………….…………………………….………………..……………... 113 Basis of Budgeting and Accounting …..………………………….…………….……………………………………….… 117 2018 Budget Process and Calendar………………………………..………….…………………………….…….……...… 118 Budget Amendment Policy …..…………………………………………………………….…………………………….... 121 Budgetary Fiscal Control………………………………………………….…………………………….……………….… 122 REVENUES Revenue Overview…………………………………………….……………………………...……….………………..…… 123 Revenues by Fund General Fund ………………………………………….…………………………….………...…………………….....… 126 Special Revenue Funds ………………………………………………….………………………….…………....……… 128 Capital and Debt Funds……………………....………………….………………….....……………….………………… 133 Proprietary Funds………………………………………………….……………...…………………….……………...… 134 Descriptions of Major Revenue Types ……………………………….………………………….……………………....… 136 Total Revenues by Type………………………………………….…………………………….……..….………………..… 141 Major Revenue Trends ……………………………………………….…………………...……………..….……………… 146 Revenue Assumptions and Methods ……………………………………………….………………………………...….… 150 Fund Balance …………………………………………………….…………….……………………….……...…………… 152 Significant Events Affecting Property Tax……………………..………….…..…………………………………………… 152 Statutory Tax Limitations …………………………………………………………………..……………….………..…… 156 Assessed Valuation and Property Taxes…………...………………………………...….………………………………….. 158 iv STAFFING Staffing….………….…………………………………………………………………….…………….…………..…….… 161 2018 Personnel Changes ………………………………………………………………….…………………………….... 162 5-Year FTE History…………………………………………………………………………….…….…………..……...… 164 Personnel Distribution………………………………………………………………………………………….……...…. 166 2018 Compensation Package…..…………………….………………….…………………………….………………...… 168 CAPITAL EXPENDITURES Capital Expenditure Overview……………………………………………………………..………………………...…… 169 Capital Outlay Items…………………………………….…………………………….……………………………….…. 169 Transportation Capital Improvement Plan………………………………………….…………….…………..………..… 173 Open Space & Trails Acquisition Projects ……………………….………………….………………………..………….. 178 Capital Expenditure Buildings and Infrastructure……………………….…………..………………..………….…….… 194 Boulder County Capital Assets………………………………………………….………………………………..……….. 199 CONSERVATION / SUSTAINABILITY Conservation/Sustainability Graph ………….………………………………..………….………………………….…… 201 Resource Conservation …………………….………………………………….……………………………….………….. 202 BOCC - Sustainability …………………………………………………………………..………………….…………….. 206 Land Use …………………………………………………………………………...…….…………………..……………. 206 Energy Impact Offset Fund………………………………………………………………………………….…………….. 207 Parks & Open Space ……………………………………………….…………………..………...….…….………..……… 208 Disaster Recovery Grants Fund……………………………………….……………….…………………….…...……...… 216 Eldorado Springs - Operations……………………………………………….………………….……….……………...… 217 Conservation Trust Fund ………………………………………….…………………………….……….……….………. 217 Open Space Fund……………………………………...………………….………………………………..……...………... 218 Climate Smart Residential Project Accounts……………………………………….……………….………….……….… 220 Better Buildings Grant Fund……………………………………………………………...…...…………………………... 220 Recycling Center…………………………..…………………………………..…………………….….……….……….… 221 DEBT SERVICE Debt Service Graph ……………………………………………….……………………….………………..……………. 223 Debt Service—Descriptions……………………………………………………………………………..………….…….. 226 Eldorado Springs LID ………..……………………………………………….……………………………….………….. 235 Open Space Bonds..………………………………………...…….…………………………….……….……...……..…… 235 Qualified Energy Conservation Bonds……………….…………………….……………………………………...……... 240 Flood Recovery COPs…………………………………………...…………………………………………...…….……... 241 St. Vrain Community Hub and Coroner Facility COPs ...…………….……………...…………………….….………… 241 Climate Smart Loan Program Bonds……………………………………………………………..…..…………………... 242 GENERAL GOVERNMENT General Government Graph ………………………………...………...……………….………………………...……… 243 Administrative Services………………………………………..……...………………….………..……………..……….