2013 Annual Budget Adams County Government Board of County Commissioners Eva J. Henry Charles “Chaz” Tedesco Erik Hansen District 1 District 2 District 3 County Administrator James D. Robinson Deputy County Administrator Todd Leopold Department of Finance Director Richard C. Lemke Budget Manager Brad Boswell Sr. Financial Analyst Tony Prete Sr. Budget Analyst Jenna Pratt Budget Analyst II Blake Duvall Budget Analyst I Stephanie Walker Budget Analyst I Kerilyn Johnson Awards The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for the Distinguished Budget Presentation to Adams County, Colorado for its annual budget for the fiscal year beginning January 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as 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. Adams County 2013 Annual Budget Preface Reader’s Guide to the 2013 Adopted Budget he 2013 adopted budget document contains a wealth of information pertaining to Adams County Government. This reader’s guide has been developed to make this book easier to navigate. Adams T County, a political subdivision of the State of Colorado, is governed by a three member Board of County Commissioners who exercises budgetary authority over all the activities of the primary government. While Generally Accepted Accounting Principles (GAAP) require the county to include component units on annual financial reports, such requirement is not necessary for the annual budget document. Therefore, the annual budget includes budgetary information for the county’s 18 funds, but does not include such information for the following component units: the Adams County Building Authority, the Adams County Retirement Plan, and the Front Range Airport Authority. These entities are either responsible to provide their own budget to the State of Colorado or are legally separate and not required to do so under state law. Further, because the scope of this budget is to communicate the allocation of the county’s financial resources, all fiduciary funds held by the county on behalf of another entity are not included. This budget document contains 11 sections: preface, general information, fiscal policy and budget process, consolidated budget summary, capital improvement program, general fund, special revenue funds, capital project funds, enterprise funds, internal service funds, and supplemental information. Each major group is briefly described below. Preface The preface includes this reader’s guide, the table of contents and the 2013 budget message. The budget message formally presents the budget to the Board of County Commissioners and the citizens of Adams County. In addition, the budget message summarizes major initiatives for the budget year, plus the current and future economic outlook for the county. General Information The general information section includes a description of the functions and duties of county government, a listing of principal officials, the county’s organizational structure, and a directory of county offices and departments. Also included is a historical background of the county, as well as demographic and economic statistical information. Fiscal Policy and Budget Process This section presents the county’s budget development process, local government budget law of Colorado, the county’s budget and fiscal policies, which are subdivided into seven areas of financial management (revenue, budgetary fiscal control, human resource/compensation, capital, investment, debt, and fund balance). This section also contains an overview of strategic considerations and long-range planning tools, which influence the development of the county budget and the county’s seven governing principles. Consolidated Budget Summary This section summarizes revenue and expenditure information including fund balances, operating expenditures, capital and other one-time expenditures. 3 | P a g e Adams County 2013 Annual Budget General Fund Each general fund spending agency’s financial overview presents and outlines revenues and expenditures for the past two years and the current budget. The narrative describes the spending agency’s mission statement, services provided, goals, objectives, staffing summary, current year budget highlights and performance measurement information. Other Funds Each of the other funds classified as special revenue funds, capital project funds, enterprise funds, and internal service funds are detailed in the same format as the general fund. Supplemental Information This section contains the glossary, which defines technical terms contained throughout this document, and the resolutions adopting the budget. 2012 Board of County Commissioners and Budget Staff 4 | P a g e Adams County 2013 Annual Budget Table of Contents PREFACE ...................................................................................................................................................... 3 READER’S GUIDE TO THE 2013 ADOPTED BUDGET ......................................................................................................3 BUDGET MESSAGE ...................................................................................................................................... 14 GENERAL INFORMATION ............................................................................................................................ 27 GOVERNING PRINCIPLES ...................................................................................................................................... 27 FUNCTIONS AND DUTIES ...................................................................................................................................... 27 2013 BOARD OF COUNTY COMMISSIONERS ............................................................................................................ 30 ADAMS COUNTY GOVERNMENT ORGANIZATIONAL CHART ........................................................................................ 33 HISTORY OF ADAMS COUNTY, COLORADO .............................................................................................................. 34 FORMING THE COUNTY ........................................................................................................................................ 34 INDUSTRY .......................................................................................................................................................... 34 GROWTH ........................................................................................................................................................... 35 DEMOGRAPHICS AND ECONOMIC INDICATORS ......................................................................................................... 36 FISCAL POLICY AND BUDGET PROCESS ........................................................................................................ 39 BUDGET MISSION STATEMENT .............................................................................................................................. 39 POLICY AND STRATEGIC CONSIDERATIONS ............................................................................................................... 39 REVENUE POLICY ................................................................................................................................................ 39 INVESTMENT POLICY ........................................................................................................................................... 40 DEBT POLICY ...................................................................................................................................................... 43 FUND BALANCE POLICY ........................................................................................................................................ 44 CAPITAL OUTLAY/INFRASTRUCTURE POLICY ............................................................................................................ 47 PERSONNEL BUDGETS AND HUMAN RESOURCES POLICIES ......................................................................................... 47 LONG-RANGE PLANNING ..................................................................................................................................... 48 BUDGET GOALS AND OBJECTIVES .......................................................................................................................... 49 BASIS OF BUDGETING/ACCOUNTING ...................................................................................................................... 49 BUDGETARY FISCAL CONTROL ............................................................................................................................... 50 LEVELS OF CONTROL ............................................................................................................................................ 50 BUDGET AMENDMENTS ....................................................................................................................................... 51 LOCAL GOVERNMENT BUDGET LAW OF COLORADO .................................................................................................. 52 FISCAL POLICY UNDER TABOR ............................................................................................................................