2008 BUDGET AS ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS DECEMBER 6, 2007
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 TABLE OF CONTENTS
Page
Budget Message
1
Budget Summaries by Fund and Fund Type: Governmental Funds Proprietary Funds
6 7
Property Taxes: Overall - by Type of Entity (Levied '06/Collected '07) County Portion by Fund (Levied '06/Collected '07) County Portion by Fund (Budgeted Levied '07 for '08) Summary of County Property Taxes with Prior Year Comparisons
11
Individual Fund Information: General Fund Summary with Prior Year Comparisons Appropriations by Type Summary of Revenues; Expenditures by Department
12 13 14
Road & Bridge Fund Summary with Prior Year Comparisons Appropriations by Type Summary of Revenues; Expenditures by Department
15 16 17
Social Services Fund Summary with Prior Year Comparisons Appropriations by Program Summary of Revenues; Expenditures by Type
18 19 20
Other Funds Summary with Prior Year Comparisons: Contingent Fund Sheriff’s Forfeitures Fund Capital Projects Fund County Parks Fund Conservation Trust Fund Wastewater Utility Fund Jail Enterprise Fund Fleet Management Internal Service Fund
21 22 23 24 25 26 27 28
Lease-Purchase Agreements
29
Capital Improvements Program Summary
30
List of County Funds, Departments and Location Codes
31
8 9 10
BUDGET MESSAGE
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 BUDGET MESSAGE General Information Although the County’s economy has remained somewhat unexciting this year, our long-term planning, cohesive management group decisions and active pursuit of grant funds have allowed us to accomplish positive benchmark changes in our facilities, sustain our priority of working within our salary plan and new health benefit strategies to reward and retain our good employees, and to complete many miles of new hardsurface on County roads. In order to meet more immediate operating needs, we have not included funding for the next step in our Long-term Capital Plan in the adopted 2008 budget. We do not expect to experience more than a one year delay in these plans, however the amounts included in the 2009 Capital Plan budget will be dependent upon the ongoing local economic activity. Interest earnings and residual earnings on the regular replacement of County vehicles are allowing us to maintain a healthy fleet, while freeing up more operational money despite increased fuel costs. Employees are being charged with finding ways to save fuel and utilities costs, just as our residents are personally. We are cautiously optimistic in balancing the 2008 budget, with the sight of new commercial activity popping up over the County. Last year’s County-wide strategic planning sessions identified the following goals: Communications, Maintain & build necessary facilities, Commit to inclusive and transparent budget process emphasizing strategic capital planning, Continue to enhance & strengthen intergovernmental relations & partnerships, Maintain mandated programs, Maintain service capacities. These goals were sustained throughout the budget process, with available funding tied to these priorities. We began our 2008 budgeting process with the task of determining base budget operational allowances equal to 2005 levels of spending less any “one-time” expenditures, plus any definite funding requirement changes that have occurred since 2005, such as rent, insurance and utility increases. Any requests for funding over and above those base levels were input by the departments as supplemental requests which were reviewed during our inclusive budgeting process, with Elected Officials, Department Heads and departmental budget staff involved. Priorities were voted on by the departments, and funding levels decided upon by the Commissioners for operations, new personnel and long-term and current capital requests. Although we were able to fund only minimal levels of supplemental requests, we believe that we have achieved a workable plan for 2008, within conservative revenue estimates. Current priorities were once again identified as salary and benefits and our Long-term Capital Plan for County buildings. The County completed a salary market survey in early 2007 and has instituted a salary plan to be used County-wide to ensure internal and external equities, while allowing for recognition of efforts and accomplishments in the workplace. Market comparisons of salaries and benefits will be performed regularly to avoid the loss of valuable employees, to the extent allowable by our available funds. The County’s move towards offering a high deductible health plan with a health savings account to employees appears to be accomplishing the cost savings that we are aiming for, while still providing preventative care and ensuring that our employees are protected from the effects of major catastrophic health problems. The HDHP/HSA appears to be favorably received amongst employees, with an average of about 55% choosing this plan over the traditional 80/20 PPO Plan that is also offered by the County. It has resulted in an annual cost savings of approximately 14% or conservatively, $200,000. Although we have hit a few snags in the construction of the first set of buildings in our Long-term Capital Plan, we anticipate moving Fleet and the Department of Transportation into their new facilities in Divide, in early 2008. The adopted budget provides for ongoing funding of our Long-term Capital Reserve, although not at the level that had been included in our budget proposal. The next step in the Long-term Capital Plan, which is to expand the Harris Building (Sheriff’s Department) in Divide, is now anticipated to begin in 2009. We continue to build our Long-term Capital Reserve towards providing suitable but conservative work space for our employees, and making fiscally responsible moves from rented to County-owned buildings. Annual amounts freed up upon paying off the lease-purchase on the Centennial Building and upon completing the transfer of all County Fleet into the Fleet rotation program are being redirected to help fund this plan. As always, we continue to explore areas for expenditure savings and to watch revenue levels in order to allow County departments the staff and tools to provide required services. Of 6.5 additional FTE personnel positions requested for 2008, 2.5 have been included in this budget (Two .5 FTE positions being funded through Conservation Trust funds). Subsequent to the proposed budget, four Sheriff’s deputies have also been approved for gaming grant funding. These expenses and the corresponding revenue have been added in for the adopted budget. 1
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 BUDGET MESSAGE (cont) Priority Capital Improvement requests have been funded according to the list in the back of this budget document. We believe that this budget keeps us moving in the right direction, while we watch the local economy and other external forces on which we depend. Grant funding levels are maintained in this budget as a continued result of our aggressive pursuit of external funding to supplement our various services. Road projects, public safety activities, parks and open space, public health programs and social services have been accomplished by the County, to a large extent due to our employees’ continuing perseverance in obtaining available funds. In compliance with the County’s revenue retention ballot proposal that was passed by voters in November 1997, County revenues over and above TABOR limitations are being directed toward road expenditures and public safety. The 2008 budget contains and meets the continued long-range goals set by the Elected Officials (not in order of priority): 1) ongoing road improvement projects; 2) ongoing fleet management program; 3) maintaining employee salaries and benefits comparable to market, to attract and retain quality employees; 4) building a capital reserve and ongoing development toward a central County service center in Divide (to eliminate the cost of leased office space). We continue to prepare a conservative budget, with a commitment to tracking economic improvements that may allow funding of more departmental requests. We strive to stay industrially up-to-date in order to provide the most effective levels of service with funds available. Governmental Funds The scope of services provided for in the budget in the governmental funds is consistent with that in recent years’ budgets. Levels of service within that scope are changing in some areas, due to the increased and different population moving into the County, available funding, and changing requirements of County government. General services of the County are provided for budgetarily as follows: General Fund: General Government (Offices of the Commissioners, Assessor, Clerk & Recorder, Elections, Treasurer, Public Trustee, and support services such as Information Technology, Finance and Budget, Human Resources, Public Works Administration, Facilities, and Legal Services); Public Safety (Sheriff, Detentions, Animal Control, Coroner, Community Development Services, Emergency Management, Hazmat and Fire and EMS Support); Public Health; and Culture and Recreation (CSU Extension, County Fair and Veterans' Services). Road & Bridge Fund: the improvement and maintenance of the County transportation system. Social Services Fund: the administration of, and County’s share of program costs for, various social and public welfare programs. County Parks Fund: the purchase, development and maintenance of County parks, funded by grants, fees paid at the time of subdivision development, user fees and transfers from other County funds. Conservation Trust Fund: the purchase, development and maintenance of County parks, funded by State lottery revenues. As required by Generally Accepted Accounting Principles, the County uses the modified accrual basis of accounting for the Governmental Funds, in which all expenditures incurred, and all revenues "in-hand" prior to the closing of the books, are accrued to the appropriate accounting period. Proprietary Funds The County's three proprietary funds have been established for the accounting of the Teller County Wastewater Utility, the Jail Enterprise, and the Fleet Management Internal Service Program. Generally 2
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 BUDGET MESSAGE (cont) Accepted Accounting Principles govern that proprietary funds are accounted for through the full accrual basis of accounting, thereby recognizing certain non-cash expenses such as depreciation, and certain receipts as capital contribution rather than as revenue. All Funds The annual budget for each fund type is prepared according to those standards set through Generally Accepted Accounting Principles. Unused budgeted amounts at the end of each year are carried forward into the following year in their respective fund balances. Total expenditures and appropriations for expenditure for all County funds are as follows: 2006 Actual expenditures $24,000,059 ($2,253,047 grant-funded) 2007 Appropriations as adopted $25,389,042 ($2,370,443 grant-funded) 2008 Appropriations $25,147,135 ($1,466,885 grant-funded) Capital Improvements Program The County has a Capital Improvements Program through which requests for capital purchase and construction projects are graded according to specific criteria, by a committee of employees from various departments. Recommendations on the priorities of those projects are made by the committee to the Board, and are then included with the budget requests to be considered by the Commissioners during the budget process. Projects not funded in the CIP Program may have been addressed in other areas of the budget, may be reconsidered if additional funds become available, or can be re-submitted during next year's CIP process. We have developed a strategic equipment and vehicle replacement program, a road maintenance and improvement plan and a long-term capital reserve plan which have been incorporated into the Capital Improvements Program. Funds Requested and Revised In the governmental funds, original “base” requests for funding totaled $19,112,870 which resulted in a funding shortfall of approximately $500,000. Supplemental requests of $2,865,312 were made (this includes all CIP and road project requests), over and above base amounts, with supplemental funding of $200,368. Major 2008 requests which have not been funded, or are funded at a lower level are funding for additional personnel, Capital Improvement Program items, road projects, capital reserve funding and targeted increases in fund balance carryover. The County will seek alternate funding sources for some of these items and will revisit funding issues if unanticipated carryover or revenues are realized over the next six months. Targeted year-end 2008 fund balances have been maintained at the budgeted 2007 level, with the determination that improvements in these levels will be made as we experience a stronger economic recovery, and have accomplished additional long-term plans. Total appropriations for expenditure in the budget equal $25,147,135. Governmental fund budgeted expenditures are $20,951,557, a 0.8% decrease from the $21,119,295 originally appropriated in the 2007 budget. Budget Controls State statute demands that no officer, employee, or other spending agency expend any money, or incur any liability for expenditure in excess of the amounts appropriated in the budget. To that purpose, monthly reports of expenditures as compared to budget are available for review on the County electronic financial system. Fund Accounting The 2008 budget is split into eleven funds. Each fund is accounted for with a separate set of self-balancing accounts. There are three "operating funds" which include expenditures for the ongoing operations of the 3
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 BUDGET MESSAGE (cont) County: General, Road & Bridge, and Social Services. They are funded through property taxes, fees, revenues from other governmental entities, sales taxes, gaming tax, interest revenues and other miscellaneous revenues. Appropriations for expenditures in the operating funds total $19,711,335. This represents a 0.9% decrease from original appropriations of $19,895,237 for those funds for the budget year 2007. Four other "Special Revenue", one "Capital Projects", and the three Proprietary funds receive revenues through various sources other than property taxes, and are designated for specific uses. Summaries in the following pages show the changes in each of these funds. Social Services Expenditures Although the total expenditures and interfund transfers showing in the County’s budget of the Social Services Fund is $2,545,445, that department is truly allocated and/or expected to spend a total of approximately $7,200,000. The difference between these two amounts is distributed directly to DSS clients by the State on behalf of Teller County, and therefore is budgeted and recorded at the State level. Estimated total revenue from all external sources is $6,574,485, leaving a balance of $625,515 required from Teller County current revenues and fund balance. Salaries and Benefits The budget includes provisions for a minimal increase in benefit premiums. The County offers a highdeductible, health savings account type plan in addition to offering a traditional plan for those employees who either do not qualify or do not opt into the HDHP/HSA plan. One full-time and three part-time employment positions are additionally funded in the 2008 budget, and funding for a part-time position was moved from contract services. Additional personnel may be discussed further upon realization of any unanticipated revenues or carryover into 2008. As of this date, no changes in FICA and Medicare costs are anticipated. A small increase in the deferred compensation match plan offered longer-term employees is still planned and carries an estimated maximum cost of $17,000 per year. Departmental budgets include estimated salary budget changes in accordance with the salary plan and merit employment reviews. Salaries and benefits by fund : General Fund Road & Bridge Fund Social Services Fund County Parks Fund Conservation Trust Fund Jail Enterprise Fund Fleet Management IS Fund
2007 2008 Adopted Budget Adopted Budget $8,057,986 $8,266,834 1,665,129 1,823,443 1,423,222 1,529,351 8,010 5,909 113,880 128,734 1,431,144 1,447,767 271,677 286,399
2008 # of Funded Positions 154.50 35.00 30.00 0.25 4.00 30.00 5.00
Property Taxes Property tax revenues included in this budget total $6,571,521, an increase of 13.5% over the prior year’s County levy. Discretionary Revenues Sales taxes are broken down to be deposited as 47% to the General Fund, 29% to the Road & Bridge Fund and 24% to the Capital Projects Fund. Interest earnings on County investments will be deposited as follows: General Fund 26.0%, Road & Bridge Fund 10.6%, Capital Projects Fund 25.0%, Parks Fund 1.4%, Conservation Trust Fund 1.8%, and 35.2% to the Fleet Management Internal Service Fund. Federal PILT revenues, estimated at $225,000, are budgeted to be deposited to the General Fund. Gaming tax revenues are budgeted for the mitigation of the costs of the impacts of gaming, and are estimated at $2,469,814, to be distributed as 65.4% to the General Fund, 26.1% to the Road & Bridge Fund, 2.3% to the Social Services Fund and 6.2% to the Capital Projects Fund.
4
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 BUDGET MESSAGE (cont) Budget Request Meeting Requests were made of the Board of Commissioners, in the public request meeting held on July 26, 2007 at the County’s Centennial Building in Cripple Creek. These requests were from the Teller Park Soil Conservation District for operating assistance and to help purchase anemometers, and from the Teller Seniors Coalition for the same level of funding for their programs. This funding is partially included in the Central Support budget in the General Fund. Comments The County’s budget is available through the County’s web site, at www.co.teller.co.us , including comments and records of the bases behind requests and changes made. Print-outs of the line item details may also be obtained by contacting the County Finance Office, at (719)686-7920. The Board held a public hearing to receive comments on this budget on Thursday, October 25, 2007, at 7:00 p.m., at the County’s Centennial Building in Cripple Creek, Colorado. All interested persons were invited to attend. Those who have questions regarding this budget may contact any of the officials listed below, in the County Finance Office or the Administrative Offices at the Centennial Building in Cripple Creek. Contacts County Finance Department: (719)686-7920
County Administrative Offices: (719)689-2988
Vicki Caldwell, Budget Officer
[email protected] Sheryl K. Decker, County Administrator
[email protected] Laurie A. Litwin, Budget Officer
[email protected] Board of County Commissioners Jim Ignatius, Chairman Bob Campbell, Vice-Chairman Bill Buckhanan, Commissioner
5
SUMMARIES BY FUND AND FUND TYPE
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
SUMMARY BY FUND - GOVERNMENTAL FUNDS #01
#02
SUB-TOTAL
#05
#09
#15
#40
General
Road &
Social
Operating
Contingent
Sheriff's
Capital
County
Fund
Bridge
Services
Funds
Fund
Forfeitures
Projects
Parks
#45
TOTAL
Conservation GOVERNMENTAL Trust
FUNDS
5,909
128,734
11,754,271
4,877
22,851
9,197,286
APPROPRIATIONS: Expenditures: Personnel Related
8,266,834
1,823,443
1,529,351
11,619,628
Other
4,846,575
2,380,979
864,153
8,091,707
151,941
186,941
186,941 20,000
400,000
1,000
676,851
Interfund Transfers Out: Operating Reserve for Abatements
35,000 16,000
2,000
2,000
20,000
1,423,446
395,417
80,008
1,898,871
33,573
230
100,000
105,669
83,433
2,221,776
14,587,855
4,601,839
2,627,453
21,817,147
433,573
1,230
2,196,256
116,455
235,018
24,799,679
433,573
480
1,351,678
77,455
90,018
3,994,666
750
844,578
4,000
145,000
14,046,551
Ending Fund Balance Designated for construction of facilities Undesignated FUNDS REQUIRED
1,419,405
1,419,405
RESOURCES: Other than tax levy: Prior Year Fund Balance
1,359,709
531,077
150,676
2,041,462
Other Revenues
7,528,897
3,490,849
2,032,477
13,052,223
Operating Transfers In
PROPERTY TAX REQUIRED
151,941
5,547,308
151,941
579,913
444,300
6,571,521
6
35,000
0
0
0
0
186,941
0
6,571,521
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
SUMMARY BY FUND - PROPRIETARY FUNDS #70
#75
#85
TOTAL
Wastewater
Jail
Fleet Mngmt
PROPRIETARY
Utility
Enterprise
ISF
FUNDS
APPROPRIATIONS: Expenditures Personnel Related Other Ending Contributed Capital Ending Retained Earnings/(Deficit) FUNDS REQUIRED
218,565
1,447,767
286,399
1,734,166
1,147,758
1,095,089
2,461,412
1,772,786
325,000
2,163,938
4,261,724
(1,239,885)
(1,798,452)
3,276,730
238,393
751,466
1,122,073
6,822,156
8,695,695
RESOURCES: Other than tax levy: Beginning Contributed Capital Beginning Retained Earnings/(Deficit) Current Year Contributed Capital Other Revenues
PROPERTY TAX REQUIRED
1,760,786
325,000
2,163,938
4,249,724
(1,161,320)
(1,725,927)
3,267,218
379,971
12,000
12,000
140,000
2,523,000
1,391,000
4,054,000
0
0
0
0
7
PROPERTY TAXES
PROPERTY TAXES OVERALL - BY TYPE OF ENTITY "CHART I"
21.61% SPECIAL DISTRICTS
46.77% SCHOOL DISTRICTS 7.05% CITIES
24.57% COUNTY GOVT
TOTAL LEVIED IN 2006: $23,558,242 (BY ALL TAXING ENTITIES IN TELLER COUNTY) FOR COLLECTION IN 2007
Note: to avoid distorted comparative figures elsewhere in this document, taxes levied for the WPDDA have been removed from the School Districts, County and Cities and added to Special Districts.
8
PROPERTY TAXES COUNTY PORTION BY FUND (LEVIED DECEMBER, 2006)
FROM CHART 1 : THE PORTION OF PROPERTY TAXES LEVIED BY COUNTY GOVERNMENT AND THE BREAKDOWN BY FUND.
=$5,787,856 (OR 24.57% OF TOTAL PROPERTY TAXES)
RD & BRIDGE $526,849 9.10% SOCIAL SERVICES $435,103 7.52% GENERAL $4,825,904 83.38%
9
PROPERTY TAXES COUNTY PORTION BY FUND (BUDGETED REVENUE FOR 2008)
SOCIAL SERVICES $444,300 6.76% ROAD & BRIDGE $579,913 8.82%
GENERAL $5,547,308 84.42%
10
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 SUMMARY OF PROPERTY TAXES BUDGET YEAR
NET ASSESSED VALUATION
General Fund
Road & Bridge Fund
Social Services Fund
TOTAL COUNTY
2005
2006
$360,153,910
2007
$385,681,797 ^
$393,756,557 ^
2008
n/a *
Revenue Mills
4,510,207 12.523
4,630,495 ^ 12.006
4,825,904 ^ 12.256
5,547,308
Revenue Mills
469,281 1.303
546,897 ^ 1.418
526,849 ^ 1.338
579,913
Revenue Mills
290,644 0.807
534,941 ^ 1.387
435,103 ^ 1.105
444,300
Revenue Mills
$5,270,132 14.633
$5,712,333 ^ 14.811
$5,787,856 ^ 14.699
$6,571,521
^These amounts are net of the Woodland Park DDA *Preliminary net assessed valuation certified as of 8/27/2007 = $446,707,130 Final certification of values due 12/10, for calculation of tax levy
11
*
*
*
*
GENERAL FUND
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
GENERAL FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures Interfund Transfers Out: Operating
11,991,511
12,551,754
13,113,409
310,000
218,674
35,000
Reserve for Abatements End of Year Fund Balance
16,000 1,663,274
1,359,709
1,423,446
13,964,785
14,130,137
14,587,855
Other than tax levy: Prior Year Fund Balance Other Revenues Operating transfers in
1,879,285 7,327,040 146,873
1,663,274 7,512,734 148,695
1,359,709 7,528,897 151,941
BALANCE FROM CURRENT PROPERTY TAX
4,611,587
4,805,434
5,547,308
FUNDS REQUIRED
RESOURCES:
12
2008 BUDGET AS ADOPTED GENERAL FUND
PUBLIC HEALTH 6.39%
CULTURE & RECREATION 1.38%
GENERAL GOVERNMENT 43.78%
PUBLIC SAFETY 48.45%
13
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 SUMMARY OF GENERAL FUND: REVENUES; EXPENDITURES BY DEPARTMENT REVISED ACTUAL 2006 % OF BUDGET 2007 % OF 2006 TOTAL 2007 TOTAL REVENUES TAXES (property, sales, other) 5,547,865 46.06% 6,028,449 47.87% CHARGES FOR SERVICES 984,479 8.17% 1,121,450 8.90% INTERGOVERNMENTAL 4,169,244 34.62% 4,062,231 32.25% LICENSES and PERMITS 1,024,717 8.51% 1,094,500 8.69% FINES and FORFEITURES 48,646 0.40% 37,000 0.29% OPERATING TRANSFERS IN 146,873 1.22% 148,695 1.18% OTHER 122,229 1.01% 102,000 0.81% TOTAL REVENUES GENERAL FUND 12,044,053 100.00% 12,594,325 100.00% EXPENDITURES DEPARTMENT #1000-COMMISSIONERS #1100-FINANCE #1150-LEGAL SERVICES #1200-HUMAN RESOURCES #1300-CENTRAL UTILITIES
6 MONTH ACTUAL 2007
REQUESTED BASE 2008
REVISED 2008
2008 % OF TOTAL
$ CHANGE FROM 2007
% CHANGE FROM 2007
4,802,193 482,168 801,017 487,071 19,063 73,891 94,925
5,903,867 1,072,900 3,422,469 1,006,000 42,500 151,941 125,000
6,671,169 1,140,000 4,139,036 962,500 44,500 151,941 119,000
50.43% 8.62% 31.29% 7.28% 0.34% 1.15% 0.90%
642,720 18,550 76,805 -132,000 7,500 3,246 17,000
10.66% 1.65% 1.89% -12.06% 20.27% 2.18% 16.67%
6,760,328
11,724,677
13,228,146
100.00%
633,821
5.03%
420,634 435,978 586,504 182,469 130,621
3.43% 3.55% 4.78% 1.49% 1.06%
447,323 443,155 550,554 160,997 127,560
3.47% 3.43% 4.27% 1.25% 0.99%
209,867 222,942 259,882 84,889 59,878
421,270 469,280 550,451 162,928 123,496
419,920 467,780 565,621 166,613 123,496
3.19% 3.56% 4.30% 1.27% 0.94%
-27,403 24,625 15,067 5,616 -4,064
-6.13% 5.56% 2.74% 3.49% -3.19%
#1350-PUBLIC WORKS ADMIN #1400-CENTRAL SUPPORT #1450-INFORMATION TECHNOLOGY #1500-ASSESSOR #1600-CLERK & RECORDER
84,435 1,037,843 558,368 715,140 403,396
0.69% 8.45% 4.55% 5.82% 3.29%
294,148 1,266,063 594,629 775,437 458,101
2.28% 9.81% 4.61% 6.01% 3.55%
141,691 633,909 276,887 374,385 214,965
317,415 701,055 605,523 804,289 464,629
316,365 796,778 609,123 866,604 464,629
2.41% 6.06% 4.63% 6.59% 3.53%
22,217 -469,285 14,494 91,167 6,528
7.55% -37.07% 2.44% 11.76% 1.43%
#1650-C&R - ELECTIONS #1800-TREASURER #1900-TREAS - PUBLIC TRUSTEE #2000-SHERIFF #2050-SHERIFF - DETENTIONS
75,493 292,428 84,489 2,890,390 1,534,894
0.61% 2.38% 0.69% 23.54% 12.50%
49,202 301,985 88,935 2,875,522 1,645,000
0.38% 2.34% 0.69% 22.29% 12.75%
20,990 144,373 38,032 1,511,737 830,490
70,509 299,248 87,100 2,901,805 1,600,000
80,509 298,948 87,100 3,113,833 1,950,000
0.61% 2.27% 0.66% 23.68% 14.83%
31,307 -3,037 -1,835 238,311 305,000
63.63% -1.01% -2.06% 8.29% 18.54%
#2100-SHERIFF - ANIMAL CTRL #2150-SURVEYOR #2250-CORONER #2400-FIRE & EMS SUPPORT #2450-HAZMAT
107,084 770 70,117 64,705 683
0.87% 0.01% 0.57% 0.53% 0.01%
103,252 7,335 78,511 63,269 4,500
0.80% 0.06% 0.61% 0.49% 0.03%
43,706 3,858 25,981 20,916 562
99,810 8,978 79,529 63,083 4,500
104,810 8,828 74,468 74,574 4,500
0.80% 0.07% 0.57% 0.57% 0.03%
1,558 1,493 -4,043 11,305 0
1.51% 20.35% -5.15% 17.87% 0.00%
#2500-EMERGENCY MANAGEMENT #2600-CDSD - ADMIN #2650-CDSD - OPERATIONS #3000-PUBLIC HEALTH #4100-FACILITIES
73,572 281,315 707,339 947,480 464,221
0.60% 2.29% 5.76% 7.72% 3.78%
77,023 247,343 669,978 852,067 558,721
0.60% 1.92% 5.19% 6.60% 4.33%
38,188 117,021 327,359 370,895 496,270
76,664 241,870 725,186 842,733 484,037
77,314 243,570 727,424 840,783 483,287
0.59% 1.85% 5.53% 6.39% 3.68%
291 -3,773 57,446 -11,284 -75,434
0.38% -1.53% 8.57% -1.32% -13.50%
#4500-CSU EXTENSION SERVICE #4550-COUNTY FAIR SUPPORT #4800-VETERAN'S SERVICE OFFICE
90,151 37,547 0
0.73% 0.31% 0.00%
114,774 46,544 450
0.89% 0.36% 0.00%
50,640 4,691 0
119,266 46,544 0
119,315 46,544 15,673
0.91% 0.35% 0.12%
4,541 0 15,223
3.96% 0.00% 0.00%
12,278,066
100.00%
12,902,378
100.00%
6,525,004
12,371,198
13,148,409
100.00%
246,031
1.91%
TOTAL EXPENDITURES GENERAL FUND
14
ROAD & BRIDGE FUND
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
ROAD & BRIDGE FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures
3,846,920
8,135,567
Reserve for Abatements
4,204,422 2,000
End of Year Fund Balance
1,110,520
531,077
395,417
FUNDS REQUIRED
4,957,440
8,666,644
4,601,839
756,662 3,506,115 150,000
1,110,520 7,031,510
531,077 3,490,849
544,663
524,614
579,913
RESOURCES: Other than tax levy: Prior Year Fund Balance Other Revenues Operating transfers in
BALANCE FROM CURRENT PROPERTY TAX
15
2008 BUDGET AS ADOPTED ROAD & BRIDGE FUND APPROPRIATIONS DISTRIBUTION BY TYPE
PROJECTS 21.41%
OPERATIONS 78.59%
Note: as of 2007, the Administration of the County Department of Transportation is included in the Public Works Administration Department in the General Fund. Various other expenses previously budgeted for and paid out of the Road & Bridge Fund, Administration budget are now included in the Operations budget.
16
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 SUMMARY OF ROAD & BRIDGE FUND: REVENUES; EXPENDITURES BY DEPARTMENT
ACTUAL 2006 REVENUES TAXES (property, sales, other) INTERGOVERNMENTAL LICENSES and PERMITS FINES and FORFEITURES OPERATING TRANSFERS IN OTHER TOTAL REVENUES ROAD & BRIDGE FUND
2006 % OF TOTAL
REVISED BUDGET 2007
2007 % OF TOTAL
6 MONTH ACTUAL 2007
REQUESTED BASE 2008
REVISED 2008
2008 % OF TOTAL
$ CHANGE FROM 2007
% CHANGE FROM 2007
1,026,533 2,942,500 36,127 6,532 150,000 39,087
24.44% 70.05% 0.86% 0.16% 3.57% 0.93%
1,021,263 6,396,625 54,000 7,500 0 21,250
13.62% 85.28% 0.72% 0.10% 0.00% 0.28%
623,110 950,687 13,840 3,071 0 13,830
963,933 2,702,287 56,000 8,000 0 33,500
1,257,375 2,729,287 36,600 8,000 0 39,500
30.89% 67.05% 0.90% 0.20% 0.00% 0.97%
236,112 -3,667,338 -17,400 500 0 18,250
23.12% -57.33% -32.22% 6.67% 0.00% 85.88%
4,200,779
100.00%
7,500,638
100.00%
1,604,538
3,763,720
4,070,762
100.00%
-3,429,876
-45.73%
EXPENDITURES DEPARTMENT ** #0100-ADMINISTRATION * #0110-PROJECTS ** #0150-OPERATIONS
681,737 742,045 2,423,138
17.72% 19.29% 62.99%
7,099 4,940,294 3,092,220
0.09% 61.45% 38.46%
13,929 152,805 1,623,181
0 0 3,376,239
0 900,000 3,304,422
0.00% 21.41% 78.59%
-7,099 -4,040,294 212,202
-100.00% -81.78% 6.86%
TOTAL EXPENDITURES ROAD & BRIDGE FUND
3,846,920
100.00%
8,039,613
100.00%
1,789,915
3,376,239
4,204,422
100.00%
-3,835,191
-47.70%
*
2006 actual includes $165,105 gaming grant and $132,821 for a Federal guardrail grant 2007 budget includes $425,000 gaming, $2,842,247 mineral grants and $457,454 from the Federal guardrail grant 2008 budget includes no grant funding ** as of 2007, the administration of the County Department of Transportation is included in the Public Works Administration Department in the General Fund. Various other expenses previously budgeted for and paid out of the Road & Bridge Fund, Administration budget have been moved to the Operations budget.
17
SOCIAL SERVICES FUND
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
SOCIAL SERVICES FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures Interfund Transfers Out: Operating
2,417,383
2,511,090
2,393,504
145,952
148,695
151,941
Reserve for Abatements End of Year Fund Balance FUNDS REQUIRED
2,000 260,758
150,676
80,008
2,824,093
2,810,461
2,627,453
136,908 2,154,429
260,758 2,116,445
150,676 2,032,477
532,756
433,258
444,300
RESOURCES: Other than tax levy: Prior Year Fund Balance Other Revenues
BALANCE FROM CURRENT PROPERTY TAX
18
2008 BUDGET AS ADOPTED SOCIAL SERVICES APPROPRIATIONS DISTRIBUTION BY PROGRAM
SPECIAL FUNDING 2.32%
ADMIN 22.75%
CORE SERVICES 9.56%
COLORADO WORKS
11.23%
CHILDCARE 3.30%
CHILD WELFARE 50.84%
19
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 SUMMARY OF SOCIAL SERVICES FUND: REVENUES; EXPENDITURES BY TYPE
ACTUAL 2006 REVENUES TAXES (property, sales, other) CHARGES FOR SERVICES INTERGOVERNMENTAL OTHER TOTAL REVENUES SOCIAL SERVICES FUND
2006 % OF TOTAL
REVISED BUDGET 2007
2007 % OF TOTAL
6 MONTH ACTUAL 2007
REQUESTED BASE 2008
REVISED 2008
2008 % OF TOTAL
$ CHANGE FROM 2007
% CHANGE FROM 2007
534,434 85,777 2,027,120 51
20.19% 3.24% 76.57% 0.00%
435,123 30,000 1,958,748 8,930
17.89% 1.23% 80.51% 0.37%
403,316 35,463 934,468 0
437,634 40,000 1,933,047 0
444,300 40,000 1,992,477 0
17.94% 1.62% 80.45% 0.00%
9,177 10,000 33,729 -8,930
2.11% 100.00% 1.72% 0.00%
2,647,382
100.00%
2,432,801
100.00%
1,373,247
2,410,681
2,476,777
100.00%
43,976
1.81%
555,368 514,867 49,115 11,568 1,050,773 307,556 74,088
21.67% 20.09% 1.92% 0.45% 40.99% 12.00% 2.89%
701,755 266,519 116,951 19,042 1,073,677 276,280 70,561
27.79% 10.56% 4.63% 0.75% 42.53% 10.94% 2.79%
301,437 142,180 53,399 6,424 583,432 137,816 26,402
566,788 224,114 79,064 15,555 1,207,792 244,280 55,089
579,065 285,791 84,028 0 1,294,092 243,380 59,089
22.75% 11.23% 3.30% 0.00% 50.84% 9.56% 2.32%
-122,690 19,272 -32,923 -19,042 220,415 -32,900 -11,472
-17.48% 7.23% -28.15% -100.00% 20.53% 0.00% -16.26%
2,563,335
100.00%
2,524,785
100.00%
1,251,090
2,392,682
2,545,445
100.00%
20,660
0.82%
EXPENDITURES PROGRAM #5000-ADMINISTRATIVE #5210-COLORADO WORKS #5230-CHILDCARE #5240-EMPLOYMENT FIRST #5400-CHILD WELFARE #5600-CORE SERVICES #5800-SPECIAL FUNDS TOTAL EXPENDITURES SOCIAL SERVICES FUND
20
OTHER FUNDS
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
CONTINGENT FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Interfund Transfers Out: Operating
150,000
400,000
End of Year Fund Balance
283,573
433,573
33,573
FUNDS REQUIRED
433,573
433,573
433,573
433,573
283,573 150,000
433,573
0
0
0
RESOURCES: Other than tax levy: Prior Year Fund Balance Operating transfers in
BALANCE FROM PROPERTY TAX
21
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
SHERIFF'S FORFEITURES FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures
897
2,000
1,000
End of Year Fund Balance
1,730
480
230
FUNDS REQUIRED
2,627
2,480
1,230
1,527 1,100
1,730 750
480 750
0
0
0
RESOURCES: Other than tax levy: Prior Year Fund Balance Other Revenues
BALANCE FROM PROPERTY TAX
22
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
CAPITAL PROJECTS FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures Interfund Transfers Out: Operating
868,980
5,305,407
676,851
921
End of Year Fund Balance
4,602,723
1,351,678
1,519,405
FUNDS REQUIRED
5,472,624
6,657,085
2,196,256
1,231,043 4,001,581 240,000
4,602,723 2,054,362
1,351,678 844,578
0
0
0
RESOURCES: Other than tax levy: Prior Year Fund Balance Other Revenues Operating transfers in
BALANCE FROM PROPERTY TAX
23
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
PARKS FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures
End of Year Fund Balance FUNDS REQUIRED
181,775
62,220
10,786
75,678
77,455
105,669
257,453
139,675
116,455
6,499 180,954 70,000
75,678 8,997 55,000
77,455 4,000 35,000
0
0
0
RESOURCES: Other than tax levy: Prior Year Fund Balance Other Revenues Operating transfers in
BALANCE FROM PROPERTY TAX
24
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
CONSERVATION TRUST FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures
End of Year Fund Balance FUNDS REQUIRED
121,909
148,997
151,585
96,515
90,018
83,433
218,424
239,015
235,018
67,178 151,246
96,515 142,500
90,018 145,000
0
0
0
RESOURCES: Other than tax levy: Prior Year Fund Balance Other Revenues
BALANCE FROM PROPERTY TAX
25
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
WASTEWATER UTILITY FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures Ending Contributed Capital Ending Retained Earnings/(Deficit) FUNDS REQUIRED
214,357
213,353
218,565
1,748,786 (1,087,967)
1,760,786 (1,161,320)
1,772,786 (1,239,885)
875,176
812,819
751,466
1,746,851 (1,010,031)
1,748,786 (1,087,967)
1,760,786 (1,161,320)
1,935 136,421
12,000 140,000
12,000 140,000
0
0
0
RESOURCES: Other than tax levy: Beginning Contributed Capital Beginning Retained Earnings/(Deficit) Current Year Contributed Capital: Other Governments Customers Other Revenues
BALANCE FROM PROPERTY TAX
26
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
JAIL ENTERPRISE FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures
Ending Contributed Capital Ending Retained Earnings/(Deficit) FUNDS REQUIRED
2,707,125
2,642,365
2,595,525
325,000 (1,815,562)
325,000 (1,725,927)
325,000 (1,798,452)
1,216,563
1,241,438
1,122,073
325,000 (1,814,747)
325,000 (1,815,562)
325,000 (1,725,927)
2,706,310
2,732,000
2,523,000
0
0
0
RESOURCES: Other than tax levy: Beginning Contributed Capital Beginning Retained Earnings/(Deficit) Other Revenues
BALANCE FROM PROPERTY TAX
27
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07
FLEET MANAGEMENT INTERNAL SERVICE FUND SUMMARY WITH PRIOR YEAR COMPARISONS
2006 Actual
2007 Estimated
2008 Budget
APPROPRIATIONS: Expenditures
1,672,649
1,418,773
1,381,488
Ending Contributed Capital - County Ending Retained Earnings/(Deficit)
2,159,194 3,006,991
2,163,938 3,267,218
2,163,938 3,276,730
FUNDS REQUIRED
6,838,834
6,849,929
6,822,156
2,159,194 2,927,154
2,159,194 3,006,991
2,163,938 3,267,218
1,752,486
4,744 1,679,000
1,391,000
0
0
0
RESOURCES: Other than tax levy: Beginning Contributed Capital Beginning Retained Earnings/(Deficit) Current Year Contributed Capital: County Other Revenues
BALANCE FROM PROPERTY TAX
28
LEASE-PURCHASE AGREEMENTS
TELLER COUNTY, COLORADO 2008 BUDGET AS ADOPTED 12/6/07 LEASE-PURCHASE AGREEMENTS
In accordance with State law, all lease-purchase agreements are annually renewable.
REAL PROPERTY The following is a schedule of future minimum lease payments under capital leases, by fund: 2008
2009
2010
thereafter
Capital Projects Fund: Principal Interest
$468,087 104,156
$487,279 84,964
$507,257 64,986
$1,077,759 66,727
Jail Enterprise Fund: Principal Interest
$230,000 236,388
$240,000 228,683
$240,000 220,283
$4,460,000 1,742,413
The following is a schedule of future minimum note payments, by fund: 2008 2009 2010 Wastewater Utility Fund: Principal $53,300 $55,059 $56,876 Interest 7,392 5,633 3,816
thereafter $58,753 1,939
These are for the Public Works building, the Detentions facility and the Wastewater treatment plant, respectively. No additional lease-purchases for real property are anticipated in 2007 or 2008.
OTHER THAN REAL PROPERTY The following is a schedule of future minimum lease payments under capital leases, by fund:
Capital Projects Fund: Principal Interest
2008
2009
$12,042 942
$10,552 268
This lease purchase is for a new phone system, installed in late 2004. No additional lease-purchases for other than real property are anticipated in 2007 or 2008.
29
CAPITAL IMPROVEMENTS PROGRAM SUMMARY
TELLER COUNTY CAPITAL IMPROVEMENTS PROGRAM Capital Improvement Project Requests for 2008 and subsequent funding of Capital Improvements in the Budget as adopted 12/6/07
Capital Improvement/Purchase ROAD & BRIDGE FUND CR 11 repairs Edlowe Rd (CR 28) 2nd appl chip seal CR 51 2nd appl chip seal Bridlewood/Sunnywood .20 mi prep and hard sfce CR 1/ Anges road failure - culverts/gravel/headwall Twin Rocks (CR 42) prep for asphalt overlay in 2009 Blackfoot Tr - .80 mi 2nd applic chip seal Sherwood Forest - .70 mi 2nd applic chip seal Kerk Rd (CR 31) chip seal .40 mile CR 25 1.5 mi bomag, culverts, chip seal CR 111 4.1 mi improvements Lovell Gulch - .80 mi improvements/chip seal Wildhorn Rd (CR 3) 2.2 mi improvements/hard sfce CR 21 .40 mi improvements Street sign upgrades (year 2 of 5) Road drag purchase Gold Camp Tunnel
Aggregate Score
n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a 87 84 84
TOTAL ROAD & BRIDGE FUND CAPITAL PROJECTS FUND Lease purchase payments on phone systems Payments on lease purchase of Public Works bldg Architect & Planning for Harris Bldg Records management - I.T. - Sheriff's UHF radio repeater Signview software Forensic evidence equipment Wide format scanner Copier replacements
n/a n/a n/a 85 81 80 79 77 74
TOTAL CAPITAL PROJECTS FUND JAIL ENTERPRISE FUND 2nd phase jail lightening protection
82
TOTAL JAIL ENTERPRISE FUND
Original Budget Base Request Supplemental
Revised Capital Budget
0 0 0 0 0 0 0 0 0 0 0 0 0 0 16,127 0 0
183,479 83,412 71,496 27,663 45,342 171,238 15,450 16,683 9,533 299,010 150,000 19,066 223,956 9,533 0 14,000 125,000
183,479 83,412 71,496 0 45,342 171,238 0 0 9,533 210,500 0 0 0 0 16,127 0 125,000
$16,127
$1,464,861
$916,127
13,083 572,243 0 0 0 0 0 0 0
0 43,855 38,123 9,500 11,210 19,895 38,200
13,083 572,243 0 71,525 0 0 0 0 20,000
$585,326
$160,783
$676,851
0
0
0
$0
$0
$0
$0
$0
$0
(1)
(7) (7) (7) (7) (7) (7) (7) (7) (7) (7) (7) (2) (6)
(5) (8) (3) (6)
(4)
FLEET MANAGEMENT INTERNAL SVCE FUND see Fleet Plan, available from PW Administration TOTAL FLEET MANAGEMENT ISF
(1) (2) (3) (4) (5) (6) (7) (8)
See prior section for information on lease purchases of capital property Does not need to be run through cip's, as whole 5-yr project was agreed to in year 1 Has been approved for a matching grant of $45,000. This was approved subsequent to budget preparation. The cost is $40,000. Since this will be a capitalized improvement in the JEF, it is not budgeted through an expense account, but has been approved for Capital Outlay. This item is according to L-T capital plan, to be spent from capital reserve Will be purchased through ISF in 2007 This project is according to the County Road Maintenance and Improvement Plan Moved to 2009. 30
LIST OF FUNDS, DEPARTMENTS and LOCATION CODES
TELLER COUNTY FUNDS & DEPARTMENTS Fund# Name 01 General Fund
A/C FORMAT FF-DDDD-LINE-LOC
Dept# Name 0001
General Fund (assets,liab,revenues)
1000 1100 1150 1200 1250
Commissioners Finance Legal Services Human Resources Communications
1300 1350 1400 1450 1500
Central Utilities Public Works Administration Central Support Information Systems Assessor
1600 1650 1800 1900 2000
Clerk & Recorder Clerk & Rec - Elections Treasurer Public Trustee Sheriff
2050 2100 2150 2250 2400
Sheriff - Detentions Sheriff - Animal Control Surveyor Coroner Fire & EMS Support
2450 2500 2600 2650 3000
Hazmat Emergency Management Building Department/CDSD - Admin (1/1/00) CDSD - Operations (1/1/00) Public Health
4100 4500 4550 4800
Facilities CSU Extension County Fair Support Veterans Services
0002
Road & Bridge Fund (assets,liab,revenues)
0100 0110 0150
Transportation Administration Transportation Projects Transportation Operations
0003
Social Services Fund (assets,liab,revenues)
5000 5210 5230 5240 5400 5600 5800
Administrative Colorado Works Child Care Employment First Child Welfare Core Services Special Funds
02 Road & Bridge Fund
03 Social Services Fund
(continued) 31
TELLER COUNTY FUNDS & DEPARTMENTS (page 2)
05 Contingent Fund 0005
Contingent Fund (assets, liab, revenues, and transfers)
0009 0900 0905 0910
Sheriff's Forf Fund (assets, liab, revenues) Seizure Monies Donated Monies Auction Proceeds
0015 8005 8010
Capital Projects Fund (assets, liab, revenues) Capital Building Costs Capital Purchases
0040
Parks Fund (assets, liab, revenues, and expenditures)
0045
Conservation Trust Fund (assets, liab, revenues, and expenditures)
0070 0700 0750 0755
Wastewater Utility Fund (assets, liab, revenues) Wastewater Administration Wastewater Plant Operations Wastewater Collection System Operations
0075
Jail Enterprise Fund (assets, liab, revenues, and expenditures)
09 Sheriff's Forfeiture Fund
15 Capital Projects Fund
40 Parks Fund
45 Conservation Trust Fund
70 Wastewater Utility Fund
75 Jail Enterprise Fund
85 Fleet Management - Internal Svce Fund 0085 Fleet Management - Internal Svce Fund (assets, liab, revenues) 0850 0855
Fleet Management - Admin Fleet Management - Operations
0090
Employee Benefits Fund (assets, liab, revenues)
0099
Payroll Trust Fund (assets and liabilities only)
90 Employee Benefits Fund
99 Payroll Trust Fund
rev 2/23/07 lal
32
A/C # FORMAT: FF-DDDD-LINE-LOC
TELLER COUNTY LOCATION CODES
001-199 Building Locations (ex: Parks & Dept of Transportation) Cripple Creek 001 County Courthouse 002 Old County Jail (sold 1997) 003 Yellow House next to jail (sold 1997) 004 Building Maintenance Shop (< '94 Road Barn/=>'94 new Shop) 005 Centennial Building 010 Transmitter shack on Tenderfoot 011 Pisgah Repeater 016 Fairgrounds Pavillion 017 Fairgrounds Horsebarn 018 Fairgrounds Livestock Barn 019 Fairgrounds Rabbit/Poultry Barn Woodland Park 031 Manor Court 032 Cobblestone Building 035 Gold Hill Repeater 036 Tranquil Acres Shed 037 Tamarac Rental (Public Hlth < 2001) Victor 045 Almalgre Repeater Divide 050 Divide Master Plan Improvements 051 Harris Building (Sheriff's substation) 052 Vehicle Maintenance Shop 053 Animal Control Building 054 Detentions Facility 055 Divide Communications Tower/Rptr/Bldg 056 Public Works Building 059 Divide P/H as of 12/07 (Prev-Bram's Rental (DSS & Pub Health > 2000)) Florissant 061 Firehouse/library (sold 1994) 069 Badger Mtn Repeater 201-299 Parks Cripple Creek 201 City Center Park 202 Courthouse Park Divide 210 Hayden Divide Regional Park 211 Loop Trail Florissant 220 Florissant Park Fourmile 230 Fourmile Park 231 Fourmile Hall Victor 240 241 242 243
Brian's Park Childrens' Park Gold Bowl Wallace Park
Woodland Park 250 Sunnywood 251 Catamount Other Trails (e.g. Ute Pass Corridor Trail) 260 Centennial Trail 301-399 DSS 510-530 Transportion Depts' facilities 510 Divide/North District 520 Cripple Creek/South District 521 Victor Barn 530 Victor (prior to 12/31/97) 901-999 Miscellaneous** (separate list) updtd 11/29/07
\ removed "districts" as of fy2000 - location codes only used for barns, and 900 series for projects (proj /
list kept at TDOT)
(ie: breakdown of BOCC travel, road projects, etc.)
33