2018 ADOPTED BUDGET - Jefferson County

2018 ADOPTED BUDGET DECEMBER 05, 2017

2018 ADOPTED BUDGET December 05, 2017

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Board of County Commissioners Libby Szabo – District One – Chairman

Casey Tighe – District Two Donald Rosier – District Three - Chairman Pro-Tempore

Elected & Appointed Officials Ron Sandstrom – Assessor

Faye Griffin – Clerk & Recorder John Graham – Coroner

Peter A. Weir – District Attorney Margaret T. Chapman – Public Trustee (Appointed by Governor)

Jeff Shrader – Sheriff Robert Hennessy – Surveyor Tim Kauffman – Treasurer

County Manager’s Office Donald Davis – County Manager

Kate Newman – Deputy County Manager

County Attorney’s Office Ellen Wakeman – County Attorney

Department Directors Jeanie Rossillon – Development & Transportation

Holly Björklund – Finance and IT Jennifer Fairweather – Human Resources

Lynn Johnson – Human Services Dennis Goodwin – Justice Services

Tom Hoby – Parks Kate McIntire – Public Affairs

Dr. Mark Johnson – Public Health Pam Nissler – Public Library

Budget Development Staff Mary O’Neil – Budget & Risk Management Director

Daniel Conway – Budget Manager Krystle Alirez – Budget Analyst

Micah Badana – Budget Analyst Erin Collard – Budget Analyst

Marlin McDaniel – Budget Analyst Kenneth Earl – Budget Analyst

Rick Hellickson – Senior ERP Systems Analyst Becky Gehrig – Administrative Coordinator

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TABLE OF CONTENTS Jefferson County 2018 Adopted Budget

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Section 1 – Budget Message Budget Message ...................................................................................................................................................................................................................... 1

An overview of the 2018 Budget from the County Manager

Section 2 – County Profile County Profile ........................................................................................................................................................................................................................ 12 County Quick Facts ............................................................................................................................................................................................................... 13

Section 3 – Budget Overview About the Budget .................................................................................................................................................................................................................. 14 Budget Process Calendar ..................................................................................................................................................................................................... 21 Revenue Overview ................................................................................................................................................................................................................. 22 Expenditure Overview ........................................................................................................................................................................................................... 32

Section 4 – Budget by Fund Fund Overview ....................................................................................................................................................................................................................... 40

An outline of the Budget by Fund subsections Description of Fund Structure ............................................................................................................................................................................................. 41

An overview of the different types of funds Description of Fund Matrix .................................................................................................................................................................................................. 44

Shows the relationship of each department and fund Summary of Expenditures by Department & Fund Type ................................................................................................................................................ 45

A chart showing the department budgets by fund types Summary of Fund Balance ................................................................................................................................................................................................... 46

A summary of the revenues, expenditures, and fund balance of each fund Changes in Fund Balance ..................................................................................................................................................................................................... 47

An explanation of any changes in fund balances that are more than 10% Revenues & Expenditures by Fund

A summary of each fund by fund type for the prior three years and the adopted budget year Countywide Summary ...................................................................................................................................................................................................... 49 General Funds.................................................................................................................................................................................................................... 50 Special Revenue Funds ..................................................................................................................................................................................................... 51


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Enterprise Funds & Component Units ........................................................................................................................................................................... 65 Debt Service Funds ........................................................................................................................................................................................................... 68 Capital Project Funds ........................................................................................................................................................................................................ 70 Internal Service Funds ...................................................................................................................................................................................................... 72 Fiduciary/Separate Funds ........................................................................................................................................................................................................ 75

Section 5 – Department/Division Budgets County Organization Chart ............................................................................................................................................................................................... 76

An overview of the county’s departments and divisions Functional Areas ............................................................................................................................................................................................................................. 77

Classifications that define a group of departments by the business activities they conduct or the services they provide Business Cases by Functional Areas .................................................................................................................................................................................. 78

A summary of business cases organized by functional areas. Business cases are approved requests to increase budgets Detail of Authorized Positions ............................................................................................................................................................................................. 80

A chart identifying the adopted authorized positions by department and division Department Pages

Highlights information about each department Assessor .............................................................................................................................................................................................................................. 83 Board of County Commissioners .................................................................................................................................................................................... 86 Clerk & Recorder ............................................................................................................................................................................................................... 88 Coroner ............................................................................................................................................................................................................................... 95 County Attorney ................................................................................................................................................................................................................ 98 County Manager ............................................................................................................................................................................................................. 102 Development & Transportation ................................................................................................................................................................................... 109 District Attorney ............................................................................................................................................................................................................. 116 Finance & IT ..................................................................................................................................................................................................................... 119 Human Services .............................................................................................................................................................................................................. 124 Library .............................................................................................................................................................................................................................. 133 Parks ................................................................................................................................................................................................................................. 137 Public Health ............................................................................................................................................................................................................................. 143

Public Trustee ................................................................................................................................................................................................................. 149 Sheriff ............................................................................................................................................................................................................................... 152 Surveyor ........................................................................................................................................................................................................................... 158


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Treasurer ................................................................................................................................................................................................................................... 160

Section 6 – Five-Year Project Plan About Five-Year Project Plan ............................................................................................................................................................................................ 163

An overview of the Five-Year Project Plan Five-Year Project Plan Summary ...................................................................................................................................................................................... 167

A summary of the project appropriations categorized by functional area and project type Five-Year Project Plan Detail ............................................................................................................................................................................................. 177

A narrative detailing 2018 projects with appropriations over $200,000

Section 7 - Debt Debt/Lease Purchases ....................................................................................................................................................................................................... 209

Section 8 - Appendices Appendix A .......................................................................................................................................................................................................................... 216 2018 Adopted Budget Resolutions ............................................................................................................................................................................. 216 Appendix B .......................................................................................................................................................................................................................... 228 Fiscal Guidelines ............................................................................................................................................................................................................. 228

Reserve Policies .............................................................................................................................................................................................................. 236 Transfer Policies ............................................................................................................................................................................................................. 237 Appendix C .......................................................................................................................................................................................................................... 240 Glossary ........................................................................................................................................................................................................................... 240

Budget Message

BUDGET MESSAGE Jefferson County 2018 Adopted Budget

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To: Jefferson County Board of Commissioners Date: December 5, 2017

Please accept for your consideration and adoption the 2018 Budget for Jefferson County, Colorado. The 2018 Budget represents the county’s overall financial plan for the fiscal year beginning January 1, 2018, and allocates resources based on the objectives and goals of the Jefferson County Board of Commissioners. The county follows the modified accrual basis of accounting to prepare its annual budget, the same basis used in the county’s audited financial statements. The budget is prepared in accordance with all applicable Colorado Revised Statutes, Generally Accepted Accounting Principles, and Jefferson County policies.

This message outlines economic forecast assumptions, a description of major issues, initiatives, and projects, and the overall financial condition of Jefferson County. This document reflects Jefferson County’s continued focus on achieving the desired outcomes stated in its strategic vision, values, and goals as follows:

Mission To promote the health, safety, quality of life, and economic opportunities of the residents and businesses of Jefferson County through well-managed government.

Vision Providing quality services for residents and businesses to thrive.

Values We believe in:

• Honesty and integrity• Fiscal responsibility and accountability• Quality workforce• Safety• Excellence in customer service• Open and effective communications• Collaborative environment


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Goals/Core Functions • Align people and financial assets to ensure measurably efficient, effective, and equitable service delivery• Provide staff with information and necessary resources to support the county goals• Use data as a base for decisions, considering program and organizational perspectives• Consider all resources before proposing new additions• Recruit, develop, and maintain a workforce that is engaged and mission focused

o Motivate and engage employees through building a positive work environmento Promote work/life balance, a culture of wellness, and opportunities for professional developmento Build a workforce that is representative of the community we serve

• Promote economic vitality and opportunityo Create an economic environment that streamlines regulations and partners with county businesses and organizations

• Encourage self-sufficiency for all our residents through education, information, and involvement• Foster safe and healthy communities

o Support crime prevention and law enforcemento Protect children, seniors, and persons with disabilities and collaborate with community organizations serving these

populationso Enhance public health, infrastructure safety, and the environment

• Foster responsible land use, development, and redevelopmento Balance competing private property rightso Operate with long-term master planning in mind

• Maintain and enhance multi-modal transportationo Execute the county’s transportation plano Collaborate with community stakeholders, government agencies and local municipalities on the county’s transportation plano Continually evaluate the county’s roadway, bridge, and culvert maintenance priorities

• Demonstrate wise use and stewardship of our natural resourceso Implement the Open Space Master Plano Promote strategies for responsible use and recycling of resources

• Continuously improve county operationso Increase efficiency through innovation and technologyo Enhance community engagement and relationshipso Thoughtfully streamline, enhance and right-size operations


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Economic Climate The 2018 Budget takes the economic climate, employment, inflation, and the real estate market into consideration in estimating expenditures and revenues, specifically property taxes and the demand for county services. Jefferson County’s unemployment rate sits at 3.1% while the national unemployment rate is 4.3% (Bureau of Labor Statistics, July 2017). The 2.8% first quarter 2017 unemployment rate in Jefferson County matched the lowest first quarter unemployment rate since 2001 (Jefferson County Economic Development Corporation).

The average sales price for single-family detached homes in Jefferson County climbed to $423,611 in first quarter 2017, while foreclosure rates continue to be among the lowest on record. Residential building permits in the county increased 8.2% between first quarter of 2016 and first quarter of 2017 (Jefferson County Economic Development Corporation). Inflation remains low; 2016 inflation was 2.772% with year-to-date 2017 quarterly rates ranging from 2.8% to 3.0% (Colorado Department of Local Affairs). The Denver-Boulder-Greeley Consumer Price Index increased 3.1% from the first half of 2016 to the first half of 2017, once again driven by the higher cost of shelter (5.3%) (Bureau of Labor Statistics). The Colorado State Demography Office estimated the population in Jefferson County grew 1.2% from 2015 to 2016, and anticipates growth to be at 1.1% for 2017 and 2018.

Economic Assumptions Jefferson County is dependent upon property tax revenues which have rebounded from the economic downturn. Property taxes account for approximately half of Jefferson County’s revenues, and 66.8% of revenues in the General Fund. The Jefferson County Assessor is estimating that the overall property valuation for 2018 (an assessment year) will increase 26% from 2017 (a non-assessment year). Revenue limitations, as defined under the Taxpayer Bill of Rights (TABOR), limit the amount of additional revenue to total allowable growth (Consumer Price Index plus local growth) times the allowable revenue of the prior year for property tax funds. The 2018 Budget assumes a Consumer Price Index (CPI) rate of 2.9% for 2017. The final CPI number is not published until after the county submits its budget to the state.

Strategic Financial Directives In 2017, the Board of County Commissioners reviewed and updated financial philosophies used as a guideline to identify funds available for expenditures and to maintain county operations without a disruption in services for the 2018 Budget:

• Maintain the GFOA recommendation on unrestricted reserves, and the TABOR required reserve;• Spending of fund balance shall not be used for ongoing operating expenditures;• Fund balance in the Capital Expenditures Fund shall be used for major county projects;• Fee-based programs shall be assessed for community need, cost, and benefit;• Strive to maintain competitive salaries and benefits and an appropriately-sized workforce;• Assets should be maintained at recommended service levels;


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• Grants shall not have unintended fiscal impact to the county during the grant or after its expiration.

To achieve these philosophies, the 2018 Budget was created with the following guidelines:

• To maintain the county workforce and infrastructure, and ensure reasonable spending levels:o Position requests with offsetting revenues or positions reclassified as limited-term status are recommended;

• Business cases and projects requests are recommended if the fund can support the request (excluding General Fund) or if there isoffsetting revenue;

• General Fund business cases are recommended to include:o One-time requests;o Requests that address special circumstances, such as existing contractual obligations, multi-agency impact, statutory

requirements; offsetting revenue or revenue generating capability;• Project requests that maintain the county infrastructure are recommended to include:

o Multi-year projects continuing from prior fiscal years;o Facility major maintenance, repair, and replacement projectso Critical information technology projects

• Equally split the 4.7% employee benefits increase between employees and the county;• Authorize an average 3% merit increase

Issues/Initiatives Jefferson County has experienced challenges and addressed these challenges through several budget and operational initiatives.

Facilities Master Plan To address facility-use and space needs, now and in the future, a countywide space utilization and facilities master plan was approved in 2017, with results and recommendations due in February 2018.

Staff Development and Compensation With unemployment rates remaining low, the job market continues to be competitive. The county competes for the recruitment of employees with other counties, local municipalities, and the private sector, many of which are not subject to TABOR spending limitations. With often higher salaries offered by TABOR exempt cities and counties, attracting and retaining quality employees presents an increasing challenge. To remain competitive in retaining a talented workforce, a 3.0% merit increase is included in the 2018 Budget.


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Jefferson County’s Human Resources division reviews position classifications and salary ranges annually. An additional $83,140 is set aside to address changes in ranges and classifications and bringing employees to the new salary range minimum.

Jefferson County Human Resources data indicates that between 2019 and 2022, 24% of the county’s workforce will become eligible for retirement. Looking out ten years, this percentage increases to 40% of the workforce. It is important for Jefferson County to meet the challenges the county may face due to a staff turnover and loss of institutional knowledge and expertise.

Housing and Homelessness Due to the increased demand for rental housing in the Denver metro area, average rental prices have spiked over the last year. As the cost of rental housing increases, the working poor, those who need assistance, and the elderly are forced to find alternative housing. Families earning minimum wage are finding that they cannot afford to live in Jefferson County nor can they afford to move elsewhere. With little hope of obtaining affordable, sustainable housing, families fall into the downward spiral of homelessness. Since housing and homelessness is a significant issue that will extend into the future, the 2018 Budget allocates funding for additional staff in the Division of Housing, Homeless and Integration to begin addressing this issue.

Public Safety and Security The 2018 Budget includes additional overtime funding for the Jefferson County Sheriff’s Office to help ensure a safe community for the public. In addition, the budget includes additional staffing for the District Attorney’s Office and the Justice Services division’s pretrial case management and criminal justice planning units. The goal of the Justice Services staffing increase is to help reduce costs associated with overcrowding in the county jail.

The 2018 Budget also includes funding for several security initiatives, including projects addressing information and cyber security, and the physical security of county assets. For the Sheriff’s Office, funding is included for Jeffcom, the 911 regionalized dispatch center, and for a software service to house the county’s continuity of operations plan.

Resiliency and Transformation Impacts Jefferson County has embarked on collaborative initiatives to address financial and operational challenges the county will be facing. The Resilient Jeffco initiative looks at enhanced collaborative relationships and innovation in service delivery among Jefferson County departments and explores opportunities to collaborate with agencies external to Jefferson County. This effort seeks to enhance service delivery, while limiting growth to the county workforce.


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Budget Overview The 2018 Budget for Jefferson County recommends a combined operating and capital expenditure budget of $556.2 million, including interdepartmental and inter-fund transfers. This represents a 2.3% increase in expenditures, compared to the 2017 Adopted Budget, which totaled $543.9 million, including transfers. The 2018 Budget includes $61.2 million in appropriations for interdepartmental and inter-fund transfers that allow for funds to be moved between funds segregated for accounting purposes, but do not represent an actual cash outlay from the county. The county anticipates utilizing $22.5 million in fund balance for one-time expenditures.

Revenues Forecasted revenues for the 2018 fiscal year are estimated to be $432.2 million, excluding inter-fund transfers of $101.4 million. This represents an increase of 3.7% when compared to the $416.9 million in revenues projected to be received in 2017. To balance the budget, Jefferson County anticipates the net use of available and unrestricted fund balance of $22.5 million across all funds. This use of fund balance does not impact any restrictions or designations of fund balance related to bond covenants, grant requirements, or the county’s reserve policy. Generally, the philosophy has been that fund balance represents a one-time funding source to be appropriated only for one-time or cyclical operating costs, the purchase or replacement of equipment, and projects requested in the county’s Five-Year Project Plan.

Property Taxes represent the largest single source of revenue for Jefferson County. Estimated collections will be approximately $218.5 million for 2018. This represents an increase of 4.5% over the prior fiscal year estimated revenue. The 2018 Budget projects that revenues from other tax sources will increase in 2018. The county anticipates $51.7 million in Sales Tax revenues, an increase of 5.0% over 2017. These revenues are generated from a dedicated 0.5% countywide sales tax for the preservation of open space, as well as a 0.5% sales tax assessed only in the southeast portion of the county and dedicated for infrastructure improvements. Revenue from Fuel (Highway User) Tax is projected at $14.6 million, a 3.3% reduction over 2017 projections. This dedicated funding source is used to provide for roadway maintenance. Auto Ownership Tax for 2018 is estimated at $17.9 million, 9.5% higher than the previous year’s budget.

Revenues from Charges for Services, Fines & Forfeitures, and Licenses & Permits are expected to generate $38.1 million in 2018.

Intergovernmental (grant) revenues are projected to be $69.4 million in 2018 which is a 3.1% decrease from the prior year’s adopted budget.

Investment Income and Rental Income is forecasted to increase to $6.8 million, an increase of 13.4% over 2017. These sources of funding are more volatile and considered one-time revenues.

The 2018 Budget projects Contributions & Donations to decrease to $10.1 million, 0.7% lower than in 2017. Miscellaneous Revenue, Claims and Judgments, and Proceeds from Dispositions are budgeted at $5.0 million, a decrease of 1.7% over prior fiscal year. The 2018 Budget reflects the Board of County Commissioners desire to not levy any additional debt to fund operations or capital projects at this time.


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Figure 1 provides a summary of all county revenue sources by category for the 2018 Budget. These estimations are based on current information and may be impacted during the fiscal year by external factors such as inflation, consumer confidence, interest rates, and changes in housing market or commercial growth. These factors could impact revenue collections either positively or negatively throughout the year. Staff will monitor these factors, update revenue projections as warranted, and keep the Board of County Commissioners apprised of changes that might require adjusted budget appropriations.

Figure 1: Summary of Revenues by Category

County Mill Levy For 2018, the Jefferson County property assessments are greater than the allowable growth stated in the Taxpayer Bill of Rights (TABOR) and the 5.5% Property Tax Revenue Limit known as the Annual Levy Law (Colorado Constitutional Amendment Article X §20 and C.R.S. §29-1-301). Voters can exempt government agencies from TABOR limitations; Jefferson County voters have exempted the Developmentally Disabled Fund mill levy, Open Space sales tax, and, the Library Fund mill levy. To stay within the requirements of the amendment and statute, the 2018 Budget includes a temporary mill levy reduction for the 2018 fiscal year. The temporary mill levy reduction in 2017 was 2.269 mills (approximately $19M) and is increasing in 2018 to 4.058 mills (approximately $37.7M). Therefore, property tax revenue mills will be modified from 21.478 to 17.420, to reflect this temporary reduction of 4.058 mills for 2018. The 2018 Budget also includes a redistribution of assigned mill levy from the Capital Expenditures Fund to the General Fund and Contingent Fund.

Property Tax51%

Sales Tax12%

Auto Ownership & Fuel Tax

7%

Intergovernmental16%

Charges for Services, Fines & Forfeitures, Licenses & Permits

9%

Investment Income

2%

Contributions & Donations

2% Miscellaneous1%


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Table 1: 2018 Mill Levy by Fund for Jefferson County

Fund 2018 Official

Mill Levy Temporary Adjustment

2018 Mill Levy

General Fund 14.576 -0.411 14.165 Road & Bridge Fund 3.280 -2.058 1.222 Social Services Fund 1.710 -0.508 1.202 Capital Expenditures Fund 1.912 -1.084 0.828 Contingent Fund 0.000 0.003 0.003

Total 21.478 -4.058 17.420

Table 2: 2018 Mill Levy for Jefferson County Law Enforcement Authority

Fund 2018 Official


2018 Mill Levy

Law Enforcement Authority 3.223 -0.516 2.707

Table 3: 2018 Mill Levy for Meadow Ranch Public Improvement District

Fund 2018 Official


2018 Mill Levy

Meadow Ranch Public Improvement Dis. 10.937 -3.584 7.353

Table 4: 2018 Mill Levy for Jefferson County Library Fund

Fund 2018 Official


2018 Mill Levy

Library Fund 4.500 -0.500 4.000

Table 5: 2018 Mill Levy for Jefferson County Developmentally Disabled Fund

Fund 2018 Official


2018 Mill Levy

Developmentally Disabled Fund 1.000 0.000 1.000


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Expenditures The 2018 Budget for Jefferson County reflects total expenditures for operations and one-time capital needs of $494.9 million, excluding interdepartmental transfers of $61.2 million. This is comprised of an operating budget of $459.1 million, an increase of 3.6% over the 2017 Adopted Budget. The 2018 Budget also includes a category for Capital Projects and Equipment of $35.8 million, a decrease of 4.9% over 2017.

The largest expenditure category for the county, representing 51.4% of expenditures excluding interdepartmental, is Salaries & Benefits. This category amounts to $254.6 million for the 2018 fiscal year, a 4.7% increase over 2017. The 2018 Budget includes an average 3.0% merit increase. In addition, the county will pay 50% of a 4.7% increase in benefits, splitting this increase with employees.

Expenditures for Supplies and Services & Charges are budgeted to be $161.9 million for 2018, an increase of $1.2 million over 2017.

Human Services provides approximately $7.5 million in Direct Assistance Payments directly to Jefferson County citizens. This is an increase of approximately $0.6 million, or 8.9% more than 2017.

Intergovernmental expenditures are projected to be $35.2 million, an 7.9% increase over 2017. This category is used for payment to other governments and any pass-through funding such as grants to other entities and non-profit agencies.

Interdepartmental expenditures are projected at $61.2 million, a 2.6% decrease from 2017.

Figure 2 that follows provides a summary of all county expenditure sources by category for the 2018 Budget.


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Figure 2: 2018 Summary of Expenditures by Category

Personnel This budget recommends the authorization of 3,006.85 Full Time Equivalents (FTEs) and Grant Funded Positions (GFPs) for the 2018 fiscal year. The 2017 Amended Budget had 3,029.50 regular positions, and the 2018 Budget includes a net reduction of 22.65 regular positions as outlined below.

The 2018 Budget also includes 62.0 Limited-Term Employee (LTEs) positions.

The 2018 Budget includes the following changes to FTE/GFP positions:

• Clerk to the Board – 1.00 FTE• District Attorney – 1.00 FTE• Finance and IT – 1.00 FTE• Justice Services – 4.00 FTE

Salaries & Benefits51%

Supplies7%

Services & Charges

26%

Direct Assistance Payments

2%

Capital Projects & Equipment7%

Intergovernmental7%


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• Sheriff’s Office – 35.00 FTE reduction and 1.00 FTE addition• Open Space – 1.35 FTE• Head Start – 2.00 FTE• Public Health – 1.00 FTE

Five-Year Project Plan The 2018 Five-Year Project Plan strives to realistically address the necessary capital needs of the county while being aware of the limited resources available. Included in the 2018 Budget are appropriations totaling $49.4 million for projects related to infrastructure improvements, facility improvements, technology enhancements, and fleet acquisitions and replacements. The 2018 Budget is $9.7 million less, or a decrease of 16.4%, from 2017 for the Five-Year Project Plan.

Infrastructure improvement projects annually account for the largest portion of the county’s capital investments. The 2018 Budget includes various improvements related to roadways and bridges ($19.5 million, Road & Bridge, Traffic Impact and General Funds), Open Space ($4.1 million, Open Space Fund), facilities ($2.4 million, Division of Facilities Management), fleet replacements ($4.6 million, Fleet Services Fund), information technology ($2.6 million, Division of IT Services), airport ($3.4 million, Airport Fund), library ($5.4 million, Library Fund), and Sheriff’s Office ($3.0 million, General Fund).

Acknowledgements Finally, I would like to express my sincere appreciation to our dedicated group of elected and appointed officials, department heads, division directors, and budget staff for their cooperative team approach and valuable leadership in the development of the 2018 Budget. Through the efforts of these individuals, we have developed an effective budget that provides a strategic financial framework that helps the Board of County Commissioners make difficult resource allocation decisions. I am pleased to present this 2018 Budget as our county’s financial plan for the 2018 fiscal year. This budget reflects our commitment to ongoing fiscal resiliency, as well as our resolve to continue our focus on the implementation and achievement of goals set forth by the Board of County Commissioners.

Respectfully,

Donald J. Davis County Manager

County Profile

COUNTY PROFILE Jefferson County 2018 Adopted Budget

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About the County Jefferson County government responds to the needs of its citizens through the cooperative effort of its elected officials, employees and citizen advisors, all working together to improve the quality of life in the county. Citizen access and input to county government is facilitated by the more than 300 citizen volunteers who serve on numerous county boards, commissions and committees.

Location Jefferson County is one of the major metropolitan counties within the State of Colorado. Twelve incorporated municipalities are located totally or partly within the county: Arvada, Bow Mar, Edgewater, Golden, Lakeside, Lakewood, Littleton, Morrison, Mountain View, Superior, Westminster and Wheat Ridge. Encompassing 773 square miles, with three-fourths of the area mountain land, Jefferson County is home to over a half a million people. Approximately one-third of the residents live in the unincorporated areas of the county.

History In 1858, when gold was discovered in the Rocky Mountains, there were fewer than 200 settlers. Two years later, nearly 35,000 people, lured by the quest for gold, had immigrated to what is now Jefferson County. The City of Golden sprang up west of the pioneer mining camp of Arapahoe City, providing goods and services to the prospector, farmer, rancher and explorer. When the “Territory of Colorado” was organized in 1861, Golden became the county seat of Jefferson County and served as the territorial capital until 1867.

Government Structure Jefferson County serves as both an administrative arm of the state government and as a unit of local government. Overseeing Jefferson County are three County Commissioners. Each commissioner is elected by county residents and serves a four-year term. Commissioners serve as policy makers for land use, roads and bridges, parks and libraries, public protection, public assistance, health and intergovernmental services.

COUNTY QUICK FACTS Jefferson County 2018 Adopted Budget

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FY 2018 Operating Budget: $459M

Fitch Bond Rating: Long-Term Issuer Default Rating: AA+ Open Space Sales Tax Revenue Refunding Bonds: AA

County Full-Time Employees: 3,007

Jefferson County Sales Tax Open Space Sales Tax..............0.5% Southeast Sales Tax LID...........0.5% Total Average Unincorporated Sales Tax........4.5% Total Average Municipal Sales Tax...................8.9%

2017 Certified Assessed Taxable Property Valuation: Total County: $9,532,785,033 Total Law Enforcement Authority (LEA): $3,544,856,075

Population 2017 Estimate: Total County 571,711 Unincorporated 197,480 (35%) Median Age: 41.3

Housing Households: 237,147Median Property Value: $419,445 (2017) Median Household Income: $78,991 (2017) Average Monthly Rent: $1,343 (2017)

0 10 20 30 40

Government

Retail Trade

Professional & Technical Services

Construction

Finance & Insurance

# of Employees in Thousands

Major Industries by Employment

GOVERNMENT

Economy Number of Companies: 20,169 Labor Force: 320,138 Unemployment Rate: 3.1% 2017 Consumer Price Index: 3.4%

DEMOGRAPHICS/STATISTICS

Budget Overview

ABOUT THE BUDGET Jefferson County 2018 Adopted Budget

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Defining the Budget The budget serves as the annual financial plan for Jefferson County. It establishes what programs and services are to be funded, how monies (expenditures) are to be spent, and what revenues are available to fund those services. Jefferson County’s fiscal year coincides with the calendar year, meaning that this financial plan covers the period from January 1, 2018 through December 31, 2018. Basis of Budgeting The basis of budgeting is modified accrual. The county follows the modified accrual basis of accounting to prepare its annual budget, which is the same as the basis used in the county audited financial statements. Under this method, revenue is recorded in the year when it is earned, and expenditures are recorded in the year when the goods are received, or the services provided. The budget is prepared using Generally Accepted Accounting Principles (GAAP) for all funds, with the exception of the county’s enterprise and internal service funds which differ in the follow areas: 1) proceeds from long-term financing and capital grants received are shown as revenues; 2) monies spent for capital equipment, capital infrastructure or payments on bonded indebtedness are shown as expenditures; and 3) depreciation expense related to County property and equipment is not shown as an expenditure for budgeting purposes. Legal Development of the Budget The basis for the budget process is built around a framework of statutory deadlines established by the State of Colorado. The county is subject to Colorado Local Government Budget Law that governs certain budget elements. Legal requirements include:

• The budget must be balanced, which is achieved when projected expenditures do not exceed the combined total of projected revenues and available appropriated reserve for each individual fund subject to appropriation.

• Information must be classified by fund and spending agency. • All expenditures and sources of revenue must be displayed. • Revenue and expenditure data must be shown for the prior year, current year and subsequent year. • Beginning and ending fund balances must be reflected. • A budget message must be included. • Information about lease purchase agreements must be disclosed. • A proposed budget must be submitted to the Board of County Commissioners (BCC) by October 15th, and a notice must be published

notifying the public that the budget is available for inspection. • Expenditures must be appropriated to provide legal spending authority. • A public hearing to consider objections to the budget must be held by the BCC. • Prior to certifying a mill levy, the county must adopt a Budget by December 15th. • A budget document must be provided to the State Division of Local Affairs within thirty days of adoption.


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Structure of the Budget Government entities follow basic fund accounting principles when structuring their financial systems. Each fund is a separate fiscal and accounting entity with a self-balancing set of accounts. This segregation allows for more accountability over special activities or revenues that are restricted in some fashion. Funds are established based on statutory, regulatory or policy restrictions and limitations imposed by the State of Colorado, the Board of County Commissioners (BCC), and/or generally accepted accounting standards. As a result, the county’s budget is developed to accommodate its own fund structure. Jefferson County currently has 38 separate funds allowing for the appropriate segregation of revenues and the ability to account for how those revenues are expended, but only 36 are subject to an annual appropriation. In addition, the county is responsible for adopting a budget for the Meadow Ranch Public Improvement District, a separate legal entity. The Public Trustee Salary Fund is adopted separately according to state statute. Each separate fund must balance - that is, expenditures must not exceed the combined total of revenues and appropriated reserve - and each must be separately monitored. The county budget, adopted each year by the BCC, is the combined total of all these separate funds. Components of the Budget The annual budget can be divided into three distinct areas – operations, internal transactions and capital. The operating budget outlines expenditures related to day-to-day activities of the county. It includes employee compensation and benefits, contracted services, utilities, professional development, office supplies, materials, and assistance payments to eligible residents served by social services. Internal transactions are comprised of services provided by one county department in support of other county departments, such as information technology, fleet management, facility management, and risk management. Monies transferred between funds are also included in the category of internal transactions. A more accurate picture of total county expenditures is gained by removing amounts appropriated in the budget as internal transactions. The capital budget outlines one-time expenditures, including infrastructure construction and improvement projects (i.e. roads, bridges, storm drainage systems, and county buildings), open space acquisitions and development projects, and purchases of computers, vehicles or other equipment used to provide services to Jefferson County residents. Fund Balance and Appropriated Reserves Monies unspent in any given fiscal year are held in fund balance and are available for appropriation in future years. By policy, the county maintains a portion of fund balance in reserve as part of its intent to ensure ongoing fiscal health. These reserves are set aside to cover future revenue shortfalls and any other unforeseen emergencies that may arise for which funds have not been appropriated. A working capital


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reserve also ensures that the county’s cash position is not compromised if revenue collections are not received in the anticipated time frame. Budget Process The process begins in the spring by preparing revenue estimates for the upcoming year and establishing the calendar for budget development. The County Manger and budget staff meet with the Board of County Commissioners (BCC) to review preliminary revenue estimates, fund balances, and compensation options/impacts to determine budgetary guidelines and assumptions for the next year. Once the guidelines and assumptions are established, the County Manger drafts a memo to communicate this information to all elected and appointed officials, department heads, and division directors. During the first part of June, departments and agencies are given six to eight weeks to prepare their annual budget submittals. All budgets and supplemental requests are submitted to the Budget Office by the established deadlines. The budget staff then processes submittals, consolidates information, develops exhibits for County Manger review, and meets with the County Manger to discuss funding requests for operations and capital projects. In late August, the County Manger and the budget staff meet with the elected officials, department heads, and division directors to discuss their individual budget submittals. After these meetings, the County Manger finalizes his decisions, and the budget staff incorporates these changes into a Proposed Budget document. Once this document is completed, a briefing is scheduled with the BCC to present the Proposed Budget. Currently, the BCC sets the public hearing for the adoption of the budget and announces that the Proposed Budget is available for public inspection and comment. The BCC meets with elected and appointed officials, department heads, and division directors in August and October to review the Proposed Budget. Following these meetings, the commissioners make their final decisions, which are then incorporated into the budget in preparation for final adoption and appropriation. By law, the BCC adopts the budget prior to establishing mill levy. The mill levy must be certified by December 15. (Note: The budget calendar, shown later in this section, summarizes milestone dates for the 2018 budget process.) Budget Amendment Process Once the budget is adopted, the original budget becomes effective on January 1st of the subsequent fiscal year. Local governments must follow statutory procedures to authorize any spending in excess of the “appropriation” or spending authority of the budget. The appropriation must be made by fund and by spending agency (department) within each fund (see C.R.S. 29-1-103). Expenditures shall not exceed the specified amounts appropriated in the budget (see C.R.S. 29-1-110). Colorado Local Government Budget Law (CRS 29-1-101) allows three methods of amending or changing the original budget as adopted: transfers, supplementals, and/or revised appropriations (see C.R.S. 29-1-109).


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Budget Transfers Budget funds are transferred in accordance with the adopted budget transfer policy. Funds may be transferred from:

• One department or division to another; • One capital project to another; • One revenue category to another; • One expenditure category to another; or • One line-item to another within the fund.

Various approval levels are needed for specific types of transfers as indicated in the Adopted Budget Transfer Policy. All requests to transfer funds are first submitted to the Budget and Risk Management Division for review and processing. If additional approvals are required, the request is forwarded to the County Manger and/or Elected or Appointed Officials. Once the Budget Transfer request has all the approvals secured, the Budget and Risk Management Division prepares an entry to the financial system which updates the budget to reflect the transfer. If funds are transferred, the budget must be amended because the receiving department is increasing their budget above the initial appropriation. At no time can monies be moved from one county fund to another without using the budget supplemental process. Supplemental Appropriations Supplemental appropriations are an official action used by departments to increase the total appropriated expenditure budget for an individual fund. The increase in appropriation may be funded in two ways:

• Requests for authorization to spend revenue that was not anticipated at the time of the original budget adoption; or • Request to use available, appropriated reserve due to circumstances not anticipated at the time of the original budget adoption.

All supplemental appropriations require the formal approval from the Board of County Commissioners (BCC). The Budget and Risk Management Division will first review the requested increase in budget appropriations and if the change is warranted, the Budget Director will brief the BCC explaining the nature of the expenditure and how this increase in appropriation will be funded. The Budget and Risk Management Division will publish a legal notice of the intent to amend the adopted budget and then subsequently prepare a resolution for BCC action. Once the resolution is adopted, the Budget and Risk Management Division prepares an entry to the financial system which updates the budget to reflect this increase in total budget for the funds affected. At that time, the requested department or elected office has the appropriation authority to expend the additional funds. Revised Appropriations Revisions occur if revenues are lower than anticipated in the adopted budget, the BCC may adopt a revised (downward) appropriation resolution and so reduce spending to less than what was originally budgeted. The BCC will direct the Budget and Risk Management Division to prepare a legal notice of the intent to revise the adopted budget and then subsequently prepare a resolution for BCC action. Once the


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resolution is adopted, the Budget and Risk Management Division prepares an entry to the financial system which revises the budget to reflect the decrease in total budget for the funds affected. Budget Policies & Fiscal Guidelines Budget policies and fiscal guidelines are located in the back of this budget document in Appendix B. Factors That Impact the Budget There are five major factors that influence the development of the county’s annual budget: 1) inflation, 2) taxpayer demand, 3) statutory or regulatory changes, 4) local initiatives, and 5) revenue growth. The first factor impacting the budget is inflation, which may be defined as the rate at which the general level of prices for goods and services rises and the resulting decline in what can be purchased with the same amount of money from year to year. Just as individuals and private companies must deal with the rising personnel and operating costs because of a rising inflation rate, governments, too, must deal with the effects of inflation. The Denver-Boulder-Greeley Consumer Price Index (CPI) for the most recent five-year period is shown below:

Denver-Boulder-Greeley CPI Inflation Rate

Year CPI Value % Change 2013 230.8 2.80% 2014 237.2 2.78% 2015 240.0 1.18% 2016 246.6 2.77% 2017 255.0 3.39% 2018* 3.00%

*Forecast (Governor’s Office of State Planning and Budgeting, December 2017 Revenue and Economic Forecast) Secondly, the county's operating budget is directly impacted by a change in the demand for services either due to an expanding service population or an expectation for enhanced services. Population estimates provided by the State Demographers Office indicate that Jefferson County remains the fourth largest county in Colorado. Approximately 35% of the county’s total population resides in the unincorporated areas of the county. While population growth has slowed during the last few years when compared to the period of rapid growth in the preceding ten years, development of unincorporated areas continues at a steady pace which leads to an increase in population. Demand for faster and more convenient delivery of services also influence the amount of money required to meet these expectations.


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A third factor impacting the budget involves regulatory changes or statutory mandates that may result in the addition of new services or a significant revision of how existing services are provided. A few examples of the impact of statutory or regulatory changes are:

• Creation of new courts by the state’s judicial system • Changes in federal election requirements • Environmental air quality or solid waste recycling and disposal initiatives • Homeland security

The fourth factor to consider relates to local initiatives to add or enhance services. Besides the changes resulting from new state or federal mandates, local initiatives may also authorize additional services or increases in the levels of services of current programs. Some examples of local initiatives that have affected Jefferson County are:

• Acquisition and development of open space • Improvements to the highway infrastructure system, resulting in increased road miles required to be maintained • Economic development initiatives

A fifth factor that directly impacts the budget is the rate of revenue growth. In times where the county experiences a slowdown in the growth of property tax revenue, the major source of funding for most mandated services, adjustments to operating budgets must follow. Whether that slowdown is a result of revenue limitation statutes, such as the Gallagher and the Taxpayer Bill of Rights (TABOR) Colorado amendments, a slowing of new construction or a lower rate of valuation growth, it constrains the county's ability to add to existing programs without requesting that taxpayers approve an increase in tax rates or imposing additional fees for services. If the decline in revenue growth is significant, it may necessitate budget cuts or even the elimination of certain programs or services. Long Range Plans The Board of County Commissioners (BCC) has studied the five-year outlook for the General Fund and other specific funds to determine future needs and the resources available to provide for those needs. Projections for future needs include capital & infrastructure projects, debt obligations, the rising cost of goods and services, employee compensation, and healthcare benefits. These factors all play a part in determining the strength of the fund balance at the end of five years and the sustainability of county operations. The BCC has acted to trim budgets to lessen the impact of unfunded mandates and the increasing demand for services from taxpayers. Despite TABOR-constrained revenue, Jefferson County has been able to maintain an efficient and effective government for its residents. Long range planning has also identified the need for infrastructure improvements (facilities, roads, parks, etc.), information technology infrastructure, and consistent funding of maintenance and repairs for county owned facilities.


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The BCC is focused on the future, seeking to ensure that quality of services is provided for residents and businesses to thrive. The BCC is proactively addressing the issue of Jefferson County’s aging population. The number of people over the age of 60 is expected to double by 2020 and the county is expected to have a larger number of seniors than any other county in the state. For the past six years, Jefferson County’s Strategic Plan for Aging Well has been exploring the aging population and holding annual conferences to address the concerns of seniors in the community.

BUDGET PROCESS CALENDAR Jefferson County 2018 Adopted Budget

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January

February

March - May

June - July

August - September

November

December

REVENUE OVERVIEW Jefferson County 2018 Adopted Budget

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Revenue is the amount of money received by the county from external sources. Some examples of revenues collected by Jefferson County are property taxes, sales taxes, highway user taxes, auto ownership taxes, state and federal grants, permits and fees, licenses, charges for services, earnings on investments and payments from other governments. In the past, the county was able to provide the majority of its services through property tax revenues. The property tax rate includes a temporary mill levy adjustment to reduce the burden on citizens. When the economy declined, property taxes remained relatively stagnant, yet the need for services increased, thus prompting the need to restore some of the temporary mill levy reduction. Across all countywide funds, the 2018 budgeted mills of 26.978 is offset by a temporary mill levy adjustment of 4.558 mills for a total mill levy of 22.420.

Mill Levy Comparison by Fund County Funds 2018 Mills Temporary Adjustment 2018 Mill Levy

General Fund 14.576 -0.411 14.165 Developmentally Disabled Fund 1.000 0.000 1.000 Road & Bridge Fund 3.280 -2.058 1.222 Social Services Fund 1.710 -0.508 1.202 Capital Expenditures Fund 1.912 -1.084 0.828 Contingent Fund 0.000 0.003 0.003 Library Fund 4.500 -0.500 4.000

Mill Levy Total 26.978 -4.558 22.420


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Summary of Revenues by Category

2015Actual

2016Actual

2017Amended

2018Adopted

Variance2017 to 2018

%Inc / (Dec)

Taxes & Special AssessmentsProperty Tax 186,731,200 200,503,600 209,212,000 218,544,600 9,332,600 4.5%Sales Tax 47,229,000 49,578,900 49,238,000 51,714,300 2,476,300 5.0%Fuel Tax 14,316,000 14,491,200 15,142,600 14,637,700 (504,900) -3.3%Auto Ownership Tax 15,964,500 16,575,500 16,368,700 17,919,900 1,551,200 9.5%Subtotal 264,240,700 281,149,200 289,961,300 302,816,500 12,855,200 4.4%

Licenses & Permits 6,100,400 6,328,500 4,722,500 5,344,000 621,500 13.2%Intergovernmental 69,960,500 79,080,600 73,604,000 69,378,900 (4,225,100) -5.7%Charges for Services 30,522,100 31,947,700 27,746,100 31,572,400 3,826,300 13.8%Fines & Forfeitures 1,422,300 1,704,000 1,334,000 1,212,200 (121,800) -9.1%Investment & Rental Income 6,223,200 5,070,700 5,955,900 6,756,700 800,800 13.4%Miscellaneous 9,416,100 10,461,700 12,971,000 14,526,800 1,555,800 12.0%Claims & Judgements 222,200 1,645,600 1,116,300 1,500 (1,114,800) Proceeds from Disposition 2,759,700 3,287,100 2,320,500 606,000 (1,714,500) 0.0%

Subtotal 126,626,500 139,525,900 129,770,300 129,398,500 (371,800) -0.3%

Subtotal 390,867,200$ 420,675,100$ 419,731,600$ 432,215,000$ 12,483,400$ 3.0%

Intra-County Transactions 84,646,700 96,061,000 100,247,800 101,436,500 1,188,700 1.2%Subtotal 475,513,900$ 516,736,100$ 519,979,400$ 533,651,500$ 13,672,100$ 2.6%

Use of Fund Balance 2,200,700 1,941,400 40,118,000 22,515,200 (17,602,800) -43.9%Total Revenues 477,714,600$ 518,677,500$ 560,097,400$ 556,166,700$ (3,930,700)$ -0.7%

Revenues


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Property Taxes The most significant source of revenue for Jefferson County is generated from the levying of property tax or "ad valorem" tax (derived from the Latin phrase meaning "according to value.") Property taxes are calculated based on the estimated value of the various parcels of residential, commercial, and agricultural property located within the county. In Colorado, there are three elements used in calculating the dollar amount of property tax assessed: 1) the market value of the property, 2) the assessment rate, and 3) the officially adopted tax rate. The county Assessor's Office is responsible for determining the value of each property and verifying if all or any portion of that property is exempt from taxation under Colorado law. The tax rates, referred to as mill levies, are set by the various local governments that are authorized by law to collect property taxes. The assessment rate, expressed as a percentage, is used to calculate the assessed valuation against which the tax rate is applied. This percentage is multiplied by the market value of a property as estimated by the county Assessor to determine the assessed value of the property. In Colorado, the assessment rate for non-residential property is 29% and the assessment rate for residential property is established annually by the state legislature (7.20% for the 2018 budget year). The residential assessment rate is adjusted to maintain a statewide proportion of property tax paid by non-residential properties versus residential properties. For a non-residential property with a market value of $500,000, the assessed value would be $145,000. For a residential property with a market value of $100,000 the assessed value would be $7,200 (using the 2018 assessment rate). Property tax rates are measured in "mills." A mill represents 1/10th of a penny or $1.00 of tax for each $1,000 of assessed valuation. This is why the property tax rate is also referred to as the "mill levy." Jefferson County's official property tax levy for 2018 is 22.478 mills. However, because of the establishment of a temporary mill levy reduction of 4.558 mills, the actual property tax to be levied is 22.420 mills. The following example illustrates how these three elements are used to calculate property tax. Example: A parcel of residential property has a market value of $100,000. Applying the assessment rate of 7.20%, the assessed value of this property would be calculated as $7,200. Multiplying that assessed value by the mill levy (a mill being defined as 1/10 of a penny) of 22.420 mills (0.022420) results in a total property tax assessment on this property of $161. Jefferson County Property Tax Property taxes for 2018 represent approximately 51% of the total revenue collected by the county that serves as a source of funding for County operations. It is used to fund both direct services to the public and a variety of administrative and support service functions that are accounted for in the county’s General Fund. In addition, a portion of the county’s mill levy is allocated to support programs and services in the Road & Bridge Fund, Social Services Fund, Contingent Fund, and Capital Expenditures Fund. Voters approved a dedicated mill levy of 1.0 mill to be


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used specifically to provide services to residents of the county with developmental disabilities. Voters additionally approved a dedicated mill levy of 4.5 mills to be used specifically for Jefferson County Public Library purposes. Residents in unincorporated areas are assessed an additional mill levy dedicated to the provision of law enforcement services in those areas. This mill levy is collected by the Jefferson County Law Enforcement Authority (LEA), a separate taxing authority, which in turn contracts with the county to provide these services. The LEA supplements those services provided by the Jefferson County Sheriff’s Office which are funded from the countywide property tax.

Example of Jefferson County Property Tax Distribution

House Value

General Fund

(63.18%)

Developmentally Disabled Fund

(4.46%)

Road & Bridge Fund (5.45%)

Social Services

Fund (5.36%)

Capital Expenditure

Fund (3.69%)

Contingent Fund

(0.01%)

Library Fund

(17.84%) Total (100%)

$100,000 $101.99 $7.20 $8.80 $8.65 $5.96 $0.02 $28.80 $161.42 $150,000 $152.98 $10.80 $13.20 $12.98 $8.94 $0.03 $43.20 $242.14 $200,000 $203.98 $14.40 $17.60 $17.31 $11.92 $0.04 $57.60 $322.85 $250,000 $254.97 $18.00 $22.00 $21.64 $14.90 $0.05 $72.00 $403.56 $300,000 $305.96 $21.60 $26.40 $25.96 $17.88 $0.06 $86.40 $484.27 $350,000 $356.96 $25.20 $30.79 $30.29 $20.87 $0.08 $100.80 $564.98 $400,000 $407.95 $28.80 $35.19 $34.62 $23.85 $0.09 $115.20 $645.70 $450,000 $458.95 $32.40 $39.59 $38.94 $26.83 $0.10 $129.60 $726.41 $500,000 $509.94 $36.00 $43.99 $43.27 $29.81 $0.11 $144.00 $807.12 NOTE: The financial comparison above is based on averages and should be used for informational purposes only. It should not be used for actual calculation of any

property tax bill. Individual tax bills may fluctuate due to changes in market value of property.

Property Taxes for Other Governmental Entities

Taxpayers in Jefferson County receive one consolidated tax bill for the taxes assessed by all the various taxing authorities located within its boundaries. The county collects not only the county's property tax assessments but also those for the Jefferson County R-1 School District and for the municipalities and special districts whose boundaries lie within the county. Once received, the county then remits those tax collections to the appropriate entity. Jefferson County’s Board of County Commissioners (BCC) does not oversee the Jefferson County School District; school districts in Colorado are separate legal taxing authorities. Cities and towns whose boundaries are wholly or partially located within Jefferson County include Arvada, Bow Mar, Edgewater, Golden,


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Lakeside, Lakewood, Littleton, Morrison, Mountain View, Superior, Westminster, and Wheat Ridge. Other areas which have strong identities but are part of the unincorporated area receiving municipal type services from the county include Ken-Caryl Ranch, Ken-Caryl Valley, Evergreen, Conifer, Fairmount, Genesee, and Pleasant View. These areas do not have the authority to levy a separate property tax. Several special districts also are located within the boundaries of Jefferson County. Special districts deliver various customized services to residents such as fire protection, water and sanitation services, and recreation programs. These districts may be dependent upon or independent of the BCC. Each district has a separate budget, sources of funding, and taxing authority. There are approximately 52 water and sanitation districts, 14 park and recreation districts, 116 metropolitan districts, 19 fire and rescue districts, 10 improvement districts, and 6 other special districts. Revenue Limits in Colorado In 1982, voters approved a ballot initiative that reformed the way government agencies in the State of Colorado assessed and calculated property taxes. This initiative is commonly referred to as the Gallagher Amendment. Prior to 1982, the share of residential property assessed value was a percentage of total statewide assessed value, which had been steadily increasing. The intent of the Gallagher Amendment was to stabilize the proportionate share of property taxes that were paid by residential property owners. Under this amendment, the percentage of residential assessed value in comparison with total statewide assessed property valuation is limited to 45%. That means that non-residential property owners assessed value would always comprise 55% of the total statewide property tax base in any given year. In years where there are substantial increases in assessed value for commercial and other non- residential properties, the formula would cause the assessment rate to decrease for residential properties. The non-residential assessment rate currently is at 29% of market value. The residential assessment rate has decreased from 21% to 7.20% over the past 35 years since non-residential valuation has increased substantially to maintain the 45% to 55% ratio. The assessment rate for residential properties has been driven down due to the impact of this amendment. In 1989, the 5.5% Property Tax Revenue Limit (Annual Levy Law), was created through Colorado State Statute 29-1-301. This law prohibits an increase in property tax revenue greater than 5.5% above the prior year revenue limit. Applies to all local governments except school districts, home rule cities, and home rule counties. In 1992, Colorado voters approved a constitutional amendment referred to as the Taxpayer Bill of Rights (TABOR) Amendment. The intent of the TABOR amendment was to limit state and local spending as well as increases in annual revenue collections to the combined total of the increase in the rate of inflation plus the amount of local economic growth. Additionally, this amendment establishes a specific limitation in the amount that property tax revenues can increase annually unless the voters approve an increase to the mill levy.


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Historical Property Tax Collections County revenue compared to changes in property tax valuation lags by two years due to the assessor valuation and tax collection cycle. In 2012 and 2013, the county’s property tax revenues reflected decreased property tax values due to the economic recession. In the years 2014 through 2016, property tax revenues reflect a gradual increase in property tax values as the county began to realize the property tax revenue generated by higher property valuations. Property tax revenue collection in the 2018 Adopted Budget is estimated at $218 million. The outlying years of 2019 through 2022 show an estimated annual increase of 3.5% in assessment years, and 1.5% in non-assessment years. The chart above represents the actual, budgeted, and projected collections of property taxes for Jefferson County.

$0.0

$100.0

$200.0

$300.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Property Taxes

Actual Amended Adopted Projected


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Sales Tax Jefferson County does not receive state sales tax revenue. The county imposes two sources of sales tax. The first is a countywide half-cent sales tax, approved by voters in 1972, to fund the acquisition of open space land, the development of parks and trails, and the maintenance of the county’s parks and open space system. A portion of the sales taxes collected annually is used to repay bonds issued for open space acquisition. A second sales tax of an additional half-cent is collected only within the Southeast Road Improvement District, a special district established within a portion of the unincorporated area of the county. This sales tax was approved by the voters within the boundaries of this district to be collected for a limited period for funding certain road improvements. The sales tax revenues have been increasing slightly over the past few years based on the amount of taxable sales. The years 2012 through 2015 experienced a steady increase in sales taxes collected. The budget for 2018 is estimated to be 5% higher than the 2017 Amended Budget estimate. Sales tax between 2019 and 2022 estimates an average 3% growth factor each year based on historical trends.

$0.0

$20.0

$40.0

$60.0

$80.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Sales Tax



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Auto Ownership Tax Jefferson County collects an auto ownership tax that is paid at the time county residents register ownership of their vehicles. This tax is shared between the state and other local government entities. Jefferson County uses a majority of this revenue for the Road & Bridge Fund. Highway Users Tax (Fuel Tax) The highway user tax is assessed on gasoline purchases statewide. The state then shares back a portion of this tax with all local government entities within the state based on a statutory formula. Jefferson County uses its distributed share of the highway user tax to fund road and bridge maintenance and construction in unincorporated areas of the county. It is projected that auto ownership tax and highway users tax in 2018 will have a notable increase. Projections for the out years of 2019 to 2022 are estimated to include an average 2.8% increase each year.

Licenses & Permits Monies collected from the issuance of permits and licenses serve as another important source of revenue for Jefferson County. The county is authorized by the state to charge for the issuance of various permits related to zoning and for the construction of buildings, driveways, curbs and gutters within the unincorporated areas of the county.

$0.0

$20.0

$40.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Auto Ownership & Highway Users Tax



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Intergovernmental The county receives monies from various state and federal agencies in the form of grants that support programs and services provided by various departments. Examples of these programs are job training, food assistance, medical care, senior programs, victim assistance programs, law enforcement services, and open space improvements. Intergovernmental revenues have varied over the past years based on the grant awards from entities. In 2014, Intergovernmental revenues increased due to a Federal Aviation Administration (FAA) grant to fund an Airport pavement and striping project. There were fewer Airport projects planned for 2015, hence the reduction in budget.

Charges for Services Many county offices and departments charge a fee for various services that are offered to the residents, some fees are set by statute, while others are established by county policy. Some examples of services for which fees are charged include recording of documents, building inspections, health services, facility usage/rent, prisoner boarding, and motor vehicle registration. Fines & Forfeitures The county is also authorized to levy fines for various purposes including those assessed when the appropriate permit was not obtained prior to construction. Investment Income At times the county will invest idle funds to be fiscally responsible. Examples of investment income include interest revenue, rental income and investment revenues.

$0.0

$50.0

$100.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Intergovernmental

Actual Adopted Projected Amended


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Miscellaneous Any other revenues not otherwise categorized by the county are considered miscellaneous income. Claims & Judgments The county may be subject to claims and/or settlements from court cases. Revenues from the disposition of these cases will be recorded under Claims & Judgments. Intra-County Transactions Revenues are received from internal transactions comprised of services provided by one county department in support of other county departments such as information technology, fleet management, facility management and risk management. Monies transferred between funds are also included in this category. Proceeds from Disposition At times, the county will dispose of property (i.e. buildings, land, equipment, vehicles) that are no longer needed and/or useful for the county’s needs. The proceeds from these dispositions are recorded under this category.

EXPENDITURE OVERVIEW Jefferson County 2018 Adopted Budget

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Expenditures are defined as the cost incurred by the county for goods received and/or services rendered. Typically, expenditures may be classified into two basic categories: Operating (which includes Internal Transactions) and Capital. Operating expenditures include the following subcategories: Personnel Costs, Supplies, Other Services & Charges, Direct Assistance Payments, Intergovernmental, and Interdepartmental. In Colorado, a county may provide some services to all county residents regardless of where they live within the county. These services are called "countywide." Some examples of countywide services provided directly to the public include: jail operations, assistance to indigent and low-income residents, health services to the indigent, and library services. Some services are provided to only unincorporated residents and may include law enforcement, road and bridge maintenance and construction, planning and zoning, building permits, and animal control. In addition to services provided directly to the public, Jefferson County also has expenditures for a variety of administrative functions necessary in a large organization. These include purchasing, accounting, legal, fleet management, facilities maintenance, public information/web services, information technology, human resources, and budget services. The county strives to maintain a conservative approach to expenditures. For 2018 a $22.5 million use of fund balance is anticipated.


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Summary of Expenditures by Category

2015Actual

2016Actual

2017Amended

2018Adopted

Variance from2017 to 2018

Inc / (Dec)

Salaries & BenefitsSalaries 171,064,300 179,428,600 187,705,500 193,940,100 6,234,600 3.3%Benefits 50,183,500 52,918,500 58,156,100 60,632,300 2,476,200 4.3%Subtotal 221,247,800 232,347,100 245,861,600 254,572,400 8,710,800 3.5%

Supplies 21,969,700 25,181,400 36,142,100 32,616,700 (3,525,400) -9.8%Other Services & Charges 106,545,000 111,291,200 130,695,400 129,274,700 (1,420,700) -1.1%Direct Assistance Payments 6,228,100 6,024,200 6,931,900 7,464,400 532,500 7.7%Intergovernmental 30,185,700 34,069,000 33,802,500 35,194,600 1,392,100 4.1%

Subtotal 164,928,500 176,565,800 207,571,900 204,550,400 (3,021,500) -1.5%

Subtotal 386,176,300 408,912,900 453,433,500 459,122,800 5,689,300 1.3%

Capital Projects & Equipment 34,767,400 43,272,600 43,662,500 35,825,200 (7,837,300) -17.9%Subtotal 420,943,700 452,185,500 497,096,000 494,948,000 (2,148,000) -0.4%

Interdepartmental 56,770,900 66,492,000 63,001,400 61,218,700 (1,782,700) -2.8%Total Expenditures 477,714,600$ 518,677,500$ 560,097,400$ 556,166,700$ (3,930,700)$ -0.7%

Expenditures


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Salaries & Benefits The Board of County Commissioners (BCC) must continually weigh the cost/benefit analysis of adding new positions as labor and fringe benefit costs continue to increase. The 2012 budget included a 2.0% funding allowance to address issues with minimum pay, compression, retention, and recruitment countywide. In addition, the 2012 budget included one-time presidential election costs; likewise, 2014 and 2016 make accommodations for mid-term and presidential election costs, which include significant personnel expenditures. In 2013, the Salaries & Benefits reflect the non-election year levels. The 2014 budget includes a 3.0% merit allowance, the 2015 budget includes a 2.0% merit allowance, the 2016 budget includes a 2.6% merit allowance, the 2017 budget includes a 2.6% merit allowance for employees, and the 2018 budget includes a 3.0% merit allowance for employees. In addition, 2016 had a one-time, countywide, non-base building, salary pool for employee compensation. Salaries & Benefits for the out years (2019-2022) represent a 2.6% annual increase in salaries and a 5% annual increase in benefits. The chart below reflects Salaries & Benefits.

$0.0

$100.0

$200.0

$300.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Salaries & Benefits



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Supplies Supplies are items necessary to run the day-to-day operations of the county. Supplies include general supplies such as office, janitorial, computer, and building supplies. In addition, it includes energy, fuel, food, professional publications, library books, and non-capital equipment such as telephone and office equipment. In 2013, Supplies reflect the audit reclassification of $3.4 million in roadway materials that were capitalized. There was also a significant amount of asphalt materials utilized based on the roadway projects planned. In 2014, the budget increased in supplies for election costs and non-capitalized supplies. The 2016 budget includes presidential election costs and the 2017 budget includes one-time purchases of books and materials for the Library. The Supplies projection for years 2019 and beyond include the 2018 base amount and ongoing business case needs with zero percent for inflation or increase in costs.

$0.0

$10.0

$20.0

$30.0

$40.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Supplies



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Other Services & Charges This category includes professional and technical contracts such engineering services, temporary agencies, security services, fees, utilities, repair and maintenance, rent, insurances, and debt service. The debt and insurance portions are listed separately below. Services & Charges varied over the past years based on contractual obligations and maintenance needs. In 2012, the county experienced higher depreciation costs as machinery and equipment aged and purchases were delayed. Year 2014 is slightly higher due to election costs. The 2016 budget includes costs associated with the presidential election, and the 2018 budget includes a variety of scheduled facility related repair and maintenance projects in the out years that are projected to remain relatively flat.

Debt Service The county’s debt service is a large portion of services and charges. As such, a separate graph is listed below to reflect the changes and projections. For 2012, actuals increased $2.6 million for a full year’s financing cycle. Debt bonds were also refinanced in 2013, thereby reducing the payments going forward. The out years are projected to have a very small decline for debt service payments as the payment plans progress.

$0.0

$50.0

$100.0

$150.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Other Services & Charges


$0.0

$50.0

$100.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Debt Service



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Direct Assistance Payments The county will provide the match portion to go along with federal funding to pay for cash assistance and other benefit programs issued on electronic benefits transfer cards to authorized residents. Benefit programs may include child care, food distribution and/or financial assistance for those residents who qualify for the programs. In 2012, there was a National Stabilization Program (NSP) to provide low income housing and assistance. The NSP program was eliminated in 2014, thereby reducing grant funding for cash assistance programs. Beginning 2015, the state funding assistance was increased for programs associated with the Affordable Care Act and Medicaid assistance.

$0.0

$5.0

$10.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Direct Assistance Payments



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Capital Projects & Equipment Expenditures for purchasing or constructing capital assets are included in this category. Examples of capital expenditures include construction of roadways, parks development, open space acquisition, and the purchase of equipment, vehicles, or buildings. In 2012, there were no major facility or land acquisitions. Years 2013 and 2014 include a major airport runway project. Year 2013 also included $18.7 million for the jail expansion using Certificates of Participation. In 2015, the county reduced the budget amount for the open space land acquisitions until more finalized plans could be established. The out years (2019-2022) are based on the projects outlined in the Five-Year Project Plan and vary based on the funding source and needs.

Intergovernmental Intergovernmental expenditures are for the county’s share of costs for projects or agreements with the cities. In addition, it also includes grants and payments to non-profits that the county pays to other governmental entities or agencies. Interdepartmental The county charges other departments for services provided. The types of charges are direct, indirect and intra-county transactions. Departments reimburse internal service providers through direct charges. Indirect charges, which cannot be direct billed, are determined from the Cost Allocation Plan. Intra-county transactions, which are changes between funds and collectively add to zero, are eliminated for financial reporting, but not budgetary reporting.

$0.0

$20.0

$40.0

$60.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Capital Projects and Equipment



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Authorized Positions The county strives to balance the number of authorized positions with the amount of workload and services provided to the community. To meet grant guidelines, unfunded mandates, and increase need for services, the county has had to increase the number of positions over the years. The Board of County Commissioners (BCC) must continually weigh the cost/benefit of authorizing new positions as salary and benefit costs continue to increase. To accommodate employee benefits limitations as identified in the Affordable Care Act of 2010, the county established limited-term positions (LTE) for special projects. In 2012, the BCC reviewed unused/vacant positions, and based on vacancy status, eliminated over 40 positions. The intent was to maintain the quality of services provided and remove positions that were not being utilized that could be added elsewhere in the future depending on department need. The 2018 Adopted Budget includes the removal of 22.65 regular/grant-funded positions and the addition of 55.0 LTE through the approval of the 2018 business cases.

0500

1,0001,5002,0002,5003,0003,500

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

# of

Pos

ition

s

Authorized Positions

Actual Projected

Budget by Fund

FUND OVERVIEW Jefferson County 2018 Adopted Budget

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Jefferson County has prepared various budget summaries by fund to provide information regarding revenues, expenditures, and fund balance. Below is a description of the various charts and tables in this section.

Description of Fund Structure Jefferson County has a variety of funds and this section provides an overview of the funds.

Description of Fund Matrix This chart shows the relationship between the different fund types.

Summary of Expenditures by Department and Fund Type This chart shows the department budgets by fund types. Most of expenditures are in the General Fund and Special Revenue Funds. Combined, they represent 73% of the total county expenditures.

Fund Balance Summary This chart depicts all the county funds with the beginning fund balance, revenues, expenditures, transfers, and projected ending fund balance. Any balances identified as restricted by state statutes or resolutions are listed as reservations.

Changes in Fund Balance Any changes in fund balances that are more than 10.0% are listed here with an explanation.

Revenues and Expenditures by Fund Structure This chart shows a summary of each fund by fund type for two years prior, the most current year’s estimated revenues and expenditures, and one adopted year. It includes the beginning fund balance, revenues, expenditures, and ending fund balance.

DESCRIPTION OF FUND STRUCTURE Jefferson County 2018 Adopted Budget

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Government entities follow basic fund accounting principles when structuring their financial systems. Each fund is a separate fiscal and accounting entity with a self-balancing set of accounts. This segregation allows for more accountability over special activities or revenues that are restricted in some fashion. Funds are established based on statutory, regulatory or policy restrictions and limitations imposed by the State of Colorado, the Board of County Commissioners, and/or generally accepted accounting principles.

The county budget is developed to accommodate its own fund structure. Jefferson County currently has 42 separate funds (including four closed funds) reported in its Comprehensive Annual Financial Report (CAFR). The county has several major funds that include: General, Library, Road & Bridge, Social Services, and Capital Expenditures Funds. The county is required to prepare and adopt an annual budget for 35 county funds (it does not appropriate budget for the Forfeiture, Jeffco Finance Corp Debt Service, and Jeffco Finance Capital Project Funds); in addition, the Board of County Commissioners, acting as the Board of Directors, is required to prepare and adopt an annual budget for the Meadow Ranch Public Improvement District. In addition, the Public Trustee is required to adopt its own budget pursuant CRS 29-1-104. As required by statute, each individual fund must balance, that is total expenditures cannot exceed the combined total of current revenues anticipated to be collected plus the amount of available and unrestricted fund balance and each must be separately monitored to ensure that actual expenditures do not exceed approved appropriations. The Board of County Commissioners adopts the county budget at the fund level each year. The following schedules provide a four-year summary of revenues, expenditures and fund balances for each individual fund along with a brief description of the purpose of each fund. The county funds are:

General Fund The General Fund accounts for all revenue and expenditures of the county which are not accounted for in other funds. Revenues are primarily derived from general property taxes, licenses and permit fees, and revenues received from grants. A significant part of the General Fund revenues is used to maintain and operate the general government; however, a portion is also transferred to other funds to support their functions. Expenditures include general government, public safety, and operating expenditures.

The General Fund includes the following sub funds: Boettcher Mansion, Clerk & Recorder Electronic Filing, Dog Licensing, and the District Attorney Bank Account.

Special Revenue Funds

Special Revenue Funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. These funds account for the resources obtained and used relating to state and federal grants. The funds included are:


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• Community Development Fund • Patrol Fund • Conservation Trust Fund • Road & Bridge Fund • Contingent Fund • Social Services Fund • Developmentally Disabled Fund • Solid Waste Disposal Site and Facility Fund • Forfeiture Fund • Solid Waste Management Fund (closed) • Head Start Fund • Traffic Impact Evergreen/Conifer Fund • Inmate Welfare Fund • Traffic Impact North Fund • Open Space Fund • Traffic Impact South Fund • Open Space Cities Share Fund • Wildland Fire Fund

Enterprise & Component Unit Funds Enterprise Funds are used to account for operations provided to the public through user charges that makes the entity self-supporting. Enterprise Funds are business-type activities similar to those found in the private sector. Component Unit Funds are legally separate organizations for which the elected officials of the primary government are financially accountable for. The following are the funds:

• Airport Fund • Health Fund • Library Fund

Debt Service Funds The Debt Service Funds account for the accumulation of financial resources for the payment of interest and principal on all governmental fund long-term debt except for accrued compensated absences and capital lease obligations which are paid by the fund incurring such expenditures. Debt Service Fund resources are derived from transfers from the General Fund. Jefferson County’s Debt Service Funds are:

• Jeffco Finance Corp Debt Service Fund • Open Space Debt Service Fund-2009 • Southeast Sales Tax Debt Service Fund • Open Space Debt Service Fund-2010

• Open Space Debt Service Fund-2013 Capital Project Funds Capital Project Funds account for all general governmental and capital projects which are financed through operating transfers.


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• Capital Expenditures Fund • Jeffco Finance Corp Capital Project Fund • Open Space Acquisition Fund • Southeast Sales Tax Capital Projects Fund

Internal Service Funds Internal Service Funds account for the financing of goods or services provided by one department to other departments for the government on a cost-reimbursement basis. Note: starting January 1st, 2013, the Facilities & Construction Management and the Information Technology Services Funds are Divisions within the General Fund. The Internal Service Funds are:

• Benefit Fund • Fleet Services Fund • Insurance Fund • Worker’s Compensation Fund • Facilities Fund (closed)

Fiduciary Funds The Fiduciary Funds are used to account for assets held in trust by the government for the benefit of the public or other entities. The funds include:

• Meadow Ranch Public Improvement District (PID) Fund • Public Trustee Salary Fund

DEPARTMENT/FUND MATRIX Jefferson County 2018 Adopted Budget

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SUMMARY OF EXPENDITURES BY DEPARTMENT & FUND TYPE Jefferson County 2018 Adopted Budget

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Department General

Fund

Special Revenue

Funds

Enterprise & Component

Funds Debt Service

Funds

Capital Projects Funds

Internal Service Funds

Separate Funds

Total - All Funds

Assessor 6,276,900 6,276,900 Board of County Commissioners 1,372,200 1,372,200 Clerk & Recorder 13,586,200 13,586,200 Coroner 2,583,200 2,583,200 County Attorney 5,042,800 5,042,800 County Manager 26,876,600 2,000,000 48,162,200 77,038,800 Development & Transportation 18,990,800 49,479,400 6,733,300 2,049,800 2,575,100 79,828,400 District Attorney 22,995,300 22,995,300 Finance & IT 22,023,300 3,574,500 25,597,800 Human Services 79,046,900 79,046,900 Library 41,166,000 41,166,000 Parks 3,540,800 33,506,400 12,878,200 49,925,400 Public Health 17,809,800 17,809,800 Sheriff 71,767,700 32,518,200 104,285,900 Surveyor 5,400 5,400 Treasurer 1,923,100 1,923,100 Others

Capital Expenditures Fund 10,144,200 10,144,200 Conservation Trust Fund 646,000 646,000 Contingency Fund 7,800 7,800 Non-Departmental 15,485,100 15,485,100 Solid Waste Emergency Fund 393,200 393,200 Wildland Fire Fund 12,200 12,200 Meadow Ranch PID 230,700 230,700 Public Trustee 763,400 763,400

Total Expenditures $ 212,469,400 $ 195,610,100 $ 65,709,100 $ 14,928,000 $ 14,719,300 $ 51,736,700 $ 994,100 $ 556,166,700

SUMMARY OF FUND BALANCE Jefferson County 2018 Adopted Budget

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Beginning Fund Balance 1/1/2018 2018 Revenues 2018 Expenditures Ending fund Balance Change in Fund BalanceGeneral Funds

General 57,255,300 199,633,900 212,469,500 44,419,700 -22.4%Special Revenue Funds

Community Development 42,400 2,014,800 2,014,800 42,400 0%Conservation Trust 1,572,800 1,318,100 646,000 2,244,900 43%Contingent 26,100 39,200 7,800 57,500 120%Developmentally Disabled 333,800 9,374,000 9,374,000 333,800 0%Forfeiture 417,300 - - 417,300 0%Head Start 28,400 5,431,600 5,431,600 28,400 0%Inmate Welfare 1,043,900 742,400 968,200 818,100 -22%Open Space 9,994,400 20,619,600 19,221,900 11,392,000 14%Open Space Cities Share 865,300 14,297,100 14,284,400 878,100 1%Patrol (Law Enforcement) - 31,550,000 31,550,000 - NARoad & Bridge 8,191,800 41,517,500 48,578,200 1,131,100 -86%Social Services 8,316,300 57,971,700 58,001,600 8,286,400 0%Solid Waste 1,203,100 411,400 393,200 1,221,300 2%Traffic Impact - Evrgrn/Cnfr 1,172,300 226,100 501,300 897,100 -23%Traffic Impact - North 1,173,700 390,100 61,200 1,502,600 28%Traffic Impact - South 4,280,800 732,200 338,600 4,674,400 9%Wildland Fire 209,300 16,700 12,200 213,900 2%Workforce Development - 4,225,000 4,225,000 - 0%

Enterprise Funds & Component UnitsAirport 2,397,300 4,336,800 6,733,300 800 -100%Library 16,055,300 38,280,700 41,166,000 13,170,000 -18%Public Health 1,732,600 17,809,800 17,809,800 1,732,600 0%

Debt Service FundsOpen Space - 2009 Bond 2,826,600 8,462,100 8,447,200 2,841,500 1%Open Space - 2010 Bond 763,700 2,287,200 2,284,200 766,700 0%Open Space - 2013 Bond 717,600 2,149,600 2,146,800 720,400 0%South East Sales Tax - Debt 12,474,900 5,035,800 2,049,800 15,461,000 24%

Captial Project FundsCapital Expenditures 12,359,400 9,500,200 12,144,200 9,715,500 -21%Open Space Land Acquisition - - - - 0%South East Sales Tax - Capital 1,880,800 2,090,100 2,575,100 1,395,800 -26%

Internal Service FundsBenefit Plan 5,641,900 39,445,500 36,858,800 8,228,500 46%Fleet Services 13,427,700 9,591,500 11,303,400 11,715,800 -13%Insurance 1,144,500 1,340,600 1,708,700 776,400 -32%Worker's Compensation 1,005,300 1,907,600 1,865,800 1,047,000 4%

Fiduciary FundMeadow Ranch 81,700 160,300 230,700 11,300 -86%Public Trustee 763,200 742,300 763,400 742,100 -3%

Total Jefferson County 169,399,500$ 533,651,500$ 556,166,700$ 146,884,300$ -13.3%

Fund Type / Name

CHANGES IN FUND BALANCE Jefferson County 2018 Adopted Budget

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The following discusses estimated increases or (decreases) to the fund balances greater than 10%:

General Fund • General Fund, (-22.4%) – General funds will be used for one-time capital needs in the General Fund including stormwater projects, IT

enhancements, and fleet replacements. The ending fund balance remains above the county’s strategic financial directives outlines in the Budget Message.

Special Revenue Funds • Conservation Trust Fund, (43%) – Conservation Trust Funds are received from the State of Colorado for pass through intergovernmental

expenses for capital projects. • Contingent Fund (120%) – Beginning in 2017, Jefferson County is dedicating a portion of the millage rate to build a reserve for contingencies

or emergencies as authorized by state law (Section 30-25-107 C.R.S.). • Inmate Welfare Fund, (-22%) – The Inmate Welfare Fund has seen a decrease in revenue because of anticipated policy changes at the

federal level. • Open Space Fund, (14%) – Open Space funds will be used for one-time capital needs, including the Clear Creek Canyon Park and other park

improvements. • Road & Bridge Fund, (-86%) - The Road & Bridge Fund will continue to utilize fund balance for one-time capital projects to address county

infrastructure needs. • Traffic Impact Evergreen/Conifer Fund, (-23%) – This fund generates revenue from traffic impact fees and must be expended within a

limited ten-year time frame. The fund is allowed to grow until adequate funding is established to pay for these projects. • Traffic Impact North Fund, (28%) – This fund generates revenue from traffic impact fees and must be expended within a limited ten-year

time frame. The fund is allowed to grow until adequate funding is established to pay for these projects. Enterprise Funds & Component Units • Airport Fund, (-100%) – Airport fund balance will be used for one-time capital projects, including firefighting equipment, grounds

improvements, and completion of rehabilitation of airport runway 321. • Library Fund (-18%) – Library fund balance will be used for one-time capital projects including, construction of a new Edgewater Library

Facility, library equipment, and infrastructure improvements.

CHANGES IN FUND BALANCE Jefferson County 2018 Adopted Budget

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Debt Service Funds • South East Sales Tax- Debt Fund, (24%) – The fund holds monies used to pay for debt service of the special revenue bonds issues to

construct street improvements within a portion of the southern unincorporated boundaries of the county.

Capital Project Funds • South East Sales Tax Capital Projects Fund, (24%) – The fund can grow until adequate funding is established to pay for projects in the

south-east portion of Jefferson County. There are several one-time capital projects budgeted for 2018.

Internal Service Funds • Benefit Plan Fund, (46%) – The fund is expected to grow in 2018 due to lower than anticipated growth in the cost of employee benefits,

including health care costs, for the county.• Fleet Services Fund, (-13%) – This fund is anticipated to have $4.6 million of vehicle replacement costs in 2018 which will draw down the

fund balance.• Insurance Fund, (-32%) – In 2018, the county is budgeting for $776,400 in expenditures above revenues and net intra-fund transfers.

Separate Funds • Meadow Ranch Public Improvement District Fund, (-86%) - The fund balance is decreasing due the restructuring and accelerated pay

down of debt in the fund.

SUMMARY OF REVENUES AND EXPENDITURES BY FUND Jefferson County 2018 Adopted Budget

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COUNTYWIDE SUMMARY

Jefferson County – All Funds 2015 Actual 2016 Actual 2017 Amended 2018 Adopted

REVENUES BY CATEGORY Taxes & Special Assessments 264,240,700 281,149,100 289,961,300 302,816,500 Licenses & Permits 6,100,400 6,328,500 4,722,500 5,344,000 Intergovernmental 69,960,500 79,080,600 73,604,000 69,378,900 Charges for Services 30,522,100 31,947,700 27,746,100 31,572,400 Fines & Forfeitures 1,422,300 1,704,000 1,334,000 1,212,200 Investment Income 6,223,100 5,070,700 5,955,900 6,756,700 Miscellaneous 9,416,100 10,461,700 12,971,000 14,526,800 Claims & Judgements 222,200 1,645,600 1,116,300 1,500 Intra-County Transactions 84,646,700 96,061,000 100,247,800 101,436,500 Proceeds from Disposition 2,759,700 3,287,100 2,320,500 606,000 Appropriated Reserves 2,200,800 1,941,600 40,118,000 22,515,100

TOTAL $ 477,714,600 $ 518,677,600 $ 560,097,400 $ 556,166,700 EXPENDITURES BY CATEGORY Salaries & Benefits 221,247,800 232,347,100 245,861,600 254,572,400 Supplies 21,969,700 25,181,400 36,142,100 32,616,700 Other Services & Charges 106,545,000 111,291,200 130,695,400 129,274,700 Direct Assistance Payments 6,228,100 6,024,200 6,931,900 7,464,400 Capital Projects & Equipment 34,767,400 43,272,600 43,662,500 35,825,200 Intergovernmental 30,185,700 34,069,000 33,802,500 35,194,600 Interdepartmental 56,770,900 66,492,000 63,001,400 61,218,700

TOTAL $ 477,714,600 $ 518,677,600 $ 560,097,400 $ 556,166,700


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GENERAL FUND

General Fund The General Fund is the county’s major operating fund that accounts for all transactions not accounted for in other funds. It accounts for ordinary operating expenditures financed primarily by property taxes and charges for services. The General Fund includes the following subfunds: Boettcher Mansion, Clerk & Recorder Electronic Filing Fee, Dog Licensing, and District Attorney Services and Charges account. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 122,737,200 125,287,900 128,356,800 134,557,200 Licenses & Permits 3,814,900 4,111,400 3,212,500 3,336,500 Intergovernmental 9,148,500 10,888,200 7,222,700 7,499,600 Charges for Services 24,479,200 24,989,800 22,191,700 25,837,100 Fines & Forfeitures 213,500 258,300 94,000 96,500 Investment Income 1,906,600 1,368,200 1,747,200 1,851,900 Miscellaneous 352,500 733,600 2,202,800 4,248,800 Claims & Judgements 47,700 1,042,300 451,300 1,500 Intra-County Transactions 19,844,300 25,051,300 22,648,800 22,204,900 Proceeds from Disposition 601,100 1,665,000 1,700,000 - Appropriated Reserves (118,000) 2,835,800 15,982,300 12,835,600

TOTAL $183,027,500 $198,231,800 $ 205,810,100 $212,469,500 EXPENDITURES BY CATEGORY Salaries & Benefits 110,216,200 114,686,600 121,650,900 121,281,800 Supplies 8,847,400 9,022,900 10,133,800 9,560,800 Other Services & Charges 28,425,100 30,464,800 35,314,900 39,409,300 Direct Assistance Payments 14,600 - - - Capital Projects & Equipment 4,274,700 5,407,100 7,101,000 8,223,600 Intergovernmental 1,968,700 3,918,100 2,839,800 3,774,400 Interdepartmental 29,280,700 34,732,300 28,769,600 30,219,600

TOTAL $183,027,500 $198,231,800 $ 205,810,100 $212,469,500


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SPECIAL REVENUE FUNDS

Community Development Fund The Community Development Fund accounts for federal and state grant monies received and expended in accordance with grant requirements.

2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Intergovernmental 2,746,100 2,986,900 2,033,000 1,989,800 Charges for Services 308,700 397,100 - - Investment Income - 400 - - Intra-County Transactions 22,700 21,100 25,000 25,000 Appropriated Reserves (100) (1,000) (2,000) -

TOTAL $ 3,077,400 $ 3,404,500 $ 2,056,000 $ 2,014,800 EXPENDITURES BY CATEGORY Salaries & Benefits 272,200 327,000 353,700 367,900 Supplies 10,000 9,200 3,200 2,300 Other Services & Charges 28,600 37,400 31,500 5,900 Intergovernmental 2,609,600 2,809,500 1,474,600 1,474,000 Interdepartmental 157,000 221,400 193,000 164,800

TOTAL $ 3,077,400 $ 3,404,500 $ 2,056,000 $ 2,014,800


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Conservation Trust Fund The Conservation Trust Fund was established as required by Section 31-25-220, Colorado Revised Statutes 1973, to account for monies received from the State of Colorado for Conservation Trust Fund purposes.

2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Intergovernmental 1,080,700 1,259,100 1,150,000 1,284,000 Investment Income 21,400 10,700 19,700 34,100 Appropriated Reserves (632,300) (192,100) 2,282,500 (672,100)

TOTAL $ 469,800 $ 1,077,700 $ 3,452,200 $ 646,000 EXPENDITURES BY CATEGORY Other Services & Charges 23,200 53,800 - - Intergovernmental 65,900 185,300 1,860,900 450,000 Interdepartmental 380,700 838,600 1,591,300 196,000

TOTAL $ 469,800 $ 1,077,700 $ 3,452,200 $ 646,000

Contingent Fund The Contingent Fund accounts for monies generated by property taxes and expended only for contingencies or emergencies as defined in state statutes. Colorado counties are authorized by state law (Section 30-25-107 C.R.S.) to maintain a contingency fund.

2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments - - - 28,000 Investment Income 26,800 20,800 24,000 11,200 Appropriated Reserves (24,400) 2,748,400 (21,400) (31,400)

TOTAL $ 2,400 $ 2,769,200 $ 2,600 $ 7,800 EXPENDITURES BY CATEGORY Capital Projects & Equipment - 2,766,700 - - Interdepartmental 2,400 2,500 2,600 7,800

TOTAL $ 2,400 $ 2,769,200 $ 2,600 $ 7,800


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Developmentally Disabled Fund The Developmentally Disabled Fund accounts for property tax revenues collected for use by the Developmental Disabilities Resource Center, Inc. and expended to provide services to the developmentally disabled. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 6,897,400 7,980,500 8,087,300 9,367,000 Investment Income 14,800 11,300 10,100 7,000 Appropriated Reserves 22,000 45,100 - -

TOTAL $ 6,934,200 $ 8,036,900 $ 8,097,400 $ 9,374,000 EXPENDITURES BY CATEGORY Intergovernmental 6,819,800 7,914,900 7,971,000 9,231,600 Interdepartmental 114,400 122,000 126,400 142,400

TOTAL $ 6,934,200 $ 8,036,900 $ 8,097,400 $ 9,374,000

Forfeiture Fund The Forfeiture Fund accounts for proceeds from seizures, forfeitures and restitution of the Sheriff’s and District Attorney’s Offices. State law restricts spending in this fund to non-budgeted Sheriff’s Office equipment, commodities and/or training and does not require the county to appropriate expenditures as part of its budget.

2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Intergovernmental 3,900 - - - Fines & Forfeitures 16,900 8,200 - - Appropriated Reserve 31,500 30,600 - -

TOTAL $ 52,300 $ 38,800 $ - $ - EXPENDITURES BY CATEGORY Supplies - 3,000 - - Other Services & Charges 24,300 21,100 - - Capital Projects & Equipment 28,000 14,700 - -

TOTAL $ 52,300 $ 38,800 $ - $ -


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Head Start Fund The Head Start Fund is used to account for monies received from the U.S. Department of Health and Human Services to administer the Head Start program for Jefferson County. In addition, Head Start also services Gilpin, Clear Creek and Park Counties. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Intergovernmental 3,243,000 3,340,900 3,978,500 3,661,200 Charges for Services 24,800 128,400 146,300 81,100 Miscellaneous 322,600 378,400 362,200 404,900 Intra-County Transactions 994,000 837,000 1,396,500 1,284,300 Proceeds from Disposition - 9,800 - - Appropriated Reserves - - (28,400) -

TOTAL $ 4,584,400 $ 4,694,500 $ 5,855,200 $ 5,431,600 EXPENDITURES BY CATEGORY Salaries & Benefits 3,011,600 3,166,100 3,598,600 3,969,600 Supplies 155,200 241,600 409,600 196,200 Other Services & Charges 1,035,600 987,600 1,313,700 863,600 Direct Assistance Payments 1,200 800 2,700 1,400 Capital Projects & Equipment - 5,200 199,400 - Interdepartmental 380,900 293,300 331,200 400,700

TOTAL $ 4,584,400 $ 4,694,500 $ 5,855,200 $ 5,431,600


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Inmate Welfare Fund The Inmate Welfare Fund accounts for monies received from commissions for telephone services and jail commissary sales. These monies are spent for the welfare of incarcerated inmates/detainees. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Charges for Services 700,800 679,800 665,000 728,200 Investment Income 14,200 6,000 12,500 14,200 Intra-County Transactions - 260,000 230,000 - Appropriated Reserves 251,500 38,700 216,100 225,800

TOTAL $ 966,500 $ 984,500 $ 1,123,600 $ 968,200 EXPENDITURES BY CATEGORY Salaries & Benefits 670,200 625,700 504,000 612,900 Supplies 118,600 92,700 258,500 258,500 Other Services & Charges 144,500 230,400 321,500 58,400 Interdepartmental 33,200 35,700 39,600 38,400

TOTAL $ 966,500 $ 984,500 $ 1,123,600 $ 968,200


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Open Space Fund The Open Space Fund accounts for revenues generated from the ½ percent countywide sales tax, implemented in 1973 and expended for the acquisition, development and maintenance of Open Space land. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 16,209,400 17,531,600 18,061,000 19,671,500 Intergovernmental 324,500 1,921,500 75,000 - Charges for Services 370,300 428,400 333,000 347,800 Fines & Forfeitures 6,100 11,800 10,000 10,500 Investment Income 303,600 99,500 217,800 397,800 Miscellaneous 64,400 175,600 53,500 54,000 Claims & Judgements 800 - - - Intra-County Transactions 92,400 90,600 86,000 137,000 Proceeds from Disposition - 3,400 - 1,000 Appropriated Reserves 6,723,200 9,725,100 8,144,400 (1,397,600)

TOTAL $ 24,094,700 $ 29,987,500 $ 26,980,700 $ 19,221,900 EXPENDITURES BY CATEGORY Salaries & Benefits 7,732,800 7,868,500 8,893,400 9,594,700 Supplies 630,400 733,700 1,244,000 1,132,600 Other Services & Charges 858,300 1,104,400 1,534,400 1,188,200 Capital Projects & Equipment 12,147,400 15,877,200 12,075,600 4,224,500 Intergovernmental 763,900 2,329,200 750,000 750,000 Interdepartmental 1,961,800 2,074,400 2,483,300 2,332,000

TOTAL $ 24,094,700 $ 29,987,500 $ 26,980,700 $ 19,221,900


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Open Space Fund Cities Share Fund The Open Space Cities Share Fund accounts for the “Cities Available Portion” of revenues generated from the ½ percent countywide sales tax that is shared with participating cities within the county.

2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 12,878,100 13,570,700 13,569,000 14,284,400 Investment Income 10,300 5,400 9,300 12,700 Appropriated Reserves (22,600) 21,700 (9,300) (12,700)

TOTAL $ 12,865,800 $ 13,597,800 $ 13,569,000 $ 14,284,400 EXPENDITURES BY CATEGORY Other Services & Charges 257,600 271,400 271,400 285,700 Intergovernmental 12,608,300 13,326,400 13,297,600 13,998,700

TOTAL $ 12,865,800 $ 13,597,800 $ 13,569,000 $ 14,284,400


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Patrol Fund The Patrol Fund accounts for revenues received from the Jefferson County Law Enforcement Authority (LEA) mill levy, grants and funding from the General Fund. Expenditures are for patrol services providing police protection in the unincorporated areas of the county. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 9,518,600 9,669,100 9,940,700 10,342,300 Intergovernmental 694,600 759,800 903,000 819,300 Charges for Services 107,600 172,100 187,400 86,000 Fines & Forfeitures 564,500 840,400 590,500 709,400 Investment Income 1,000 - 400 - Miscellaneous 10,400 700 7,500 3,000 Intra-County Transactions 15,867,700 16,665,100 16,436,900 19,590,000 Proceeds from Disposition - 1,500 - - Appropriated Reserves (100) (100) 257,100 -

TOTAL $ 26,764,300 $ 28,108,600 $ 28,323,400 $ 31,550,000 EXPENDITURES BY CATEGORY Salaries & Benefits 25,406,400 26,630,100 26,414,800 29,922,200 Supplies 480,600 685,800 988,700 748,700 Other Services & Charges 438,600 375,700 476,100 437,100 Capital Projects & Equipment 73,700 53,300 76,300 49,800 Interdepartmental 365,000 363,800 367,500 392,200

TOTAL $ 26,764,300 $ 28,108,600 $ 28,323,400 $ 31,550,000


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Road & Bridge Fund The Road & Bridge Fund accounts for monies generated by property taxes and other sources and expended for highway and street maintenance and repair. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 36,444,700 37,349,800 38,743,900 40,128,400 Licenses & Permits 762,500 726,100 750,000 750,000 Intergovernmental 547,300 47,900 579,000 - Charges for Services 84,800 4,500 - - Investment Income 111,000 57,500 98,800 154,100 Miscellaneous 307,100 370,500 - - Intra-County Transactions 1,550,700 1,823,400 985,000 485,000 Proceeds from Disposition - 634,000 - - Appropriated Reserves (1,254,700) (969,700) 5,339,500 7,060,700

TOTAL $ 38,553,400 $ 40,044,000 $ 46,496,200 $ 48,578,200 EXPENDITURES BY CATEGORY Salaries & Benefits 10,495,300 10,684,700 12,268,100 12,135,300 Supplies 2,729,800 2,927,500 6,993,500 3,352,300 Other Services & Charges 1,632,000 1,943,300 10,054,700 7,960,200 Capital Projects & Equipment 11,388,200 12,016,300 1,860,000 10,995,000 Intergovernmental 3,436,200 3,003,400 3,987,500 3,988,200 Interdepartmental 8,871,800 9,468,800 11,332,400 10,147,200

TOTAL $ 38,553,400 $ 40,044,000 $ 46,496,200 $ 48,578,200


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Social Services Fund The Social Services Fund accounts for monies received from property taxes and state and federal grants expended for social welfare programs. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 10,104,700 10,422,100 10,723,200 11,212,400 Intergovernmental 37,155,700 38,049,100 40,270,400 41,446,700 Charges for Services 88,100 113,800 - - Investment Income 13,500 9,700 - 32,500 Miscellaneous 18,000 8,100 - - Intra-County Transactions 1,936,500 5,493,700 4,285,300 5,280,100 Proceeds from Disposition 60,600 8,000 - - Appropriated Reserves - (3,220,800) - 29,900

TOTAL $ 49,377,100 $ 50,883,700 $ 55,278,900 $ 58,001,600 EXPENDITURES BY CATEGORY Salaries & Benefits 33,027,700 35,007,300 36,637,900 38,590,000 Supplies 631,900 729,800 1,180,800 1,105,700 Other Services & Charges 2,833,900 2,692,900 5,073,600 4,127,600 Direct Assistance Payments 5,227,900 5,409,100 5,902,000 6,652,700 Capital Projects & Equipment 233,200 7,800 10,000 - Intergovernmental 1,403,400 48,100 99,000 96,000 Interdepartmental 6,019,100 6,988,600 6,375,700 7,429,500

TOTAL $ 49,377,100 $ 50,883,700 $ 55,278,900 $ 58,001,600


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Solid Waste Disposal Site & Facility Fund The Solid Waste Funds account for monies received from fees, state and federal grants, other local governments and contributions. The Solid Waste Funds are expended for solid waste program management and emergency and/or remediation operations related to landfills, solid waste or hazardous waste. Combined with the Solid Waste Management Fund in 2015. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Charges for Services 346,000 717,300 400,000 400,000 Investment Income 8,300 2,200 7,100 11,400 Appropriated Reserves 95,000 (270,000) (12,300) (18,200)

TOTAL $ 449,300 $ 449,500 $ 394,800 $ 393,200 EXPENDITURES BY CATEGORY Supplies 2,100 5,400 6,000 6,000 Other Services & Charges 160,300 99,500 130,600 130,600 Intergovernmental 41,500 157,400 157,700 157,700 Interdepartmental 245,400 187,300 100,400 98,900

TOTAL $ 449,300 $ 449,500 $ 394,800 $ 393,200

Solid Waste Management Fund The Solid Waste Funds account for monies received from fees, state and federal grants, other local governments and contributions. The Solid Waste Funds are expended for solid waste program management and emergency and/or remediation operations related to landfills, solid waste or hazardous waste. Combined with the Solid Waste Disposal Site and Facility Fund in 2015. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Charges for Services 147,800 - - - Intra-County Transactions 26,300 - - - Appropriated Reserves 42,400

TOTAL $ 216,500 $ - $ - $ - EXPENDITURES BY CATEGORY Supplies 2,800 - - - Other Services & Charges 43,700 - - - Intergovernmental 113,700 - - - Interdepartmental 56,300 - - -

TOTAL $ 216,500 $ - $ - $ -


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Traffic Impact Evergreen/Conifer Fund The Traffic Impact Funds, accounted for separately by geographic region, account for monies generated by traffic impact fees on new development and expenditures relative to road improvements in various districts throughout the county. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Licenses & Permits 250,900 329,700 135,000 207,500 Investment Income 17,100 8,400 14,700 18,600 Miscellaneous 8,600 - - - Appropriated Reserves 90,700 133,100 348,700 275,200

TOTAL $ 367,300 $ 471,200 $ 498,400 $ 501,300 EXPENDITURES BY CATEGORY Supplies - 11,200 - - Other Services & Charges 9,500 3,700 - - Capital Projects & Equipment 245,900 345,300 370,000 470,000 Intergovernmental 108,400 103,300 85,000 - Interdepartmental 3,400 7,600 43,400 31,300

TOTAL $ 367,300 $ 471,200 $ 498,400 $ 501,300

Traffic Impact North Fund The Traffic Impact Funds, accounted for separately by geographic region, account for monies generated by traffic impact fees on new development and expenditures relative to road improvements in various districts throughout the county. Traffic Impact Central and Traffic Impact North Mountains combined with this fund in 2013. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Licenses & Permits $ 800,600 $ 411,200 $ 295,000 $ 375,000 Investment Income $ 32,100 $ 8,600 $ 23,200 $ 15,100 Miscellaneous $ 274,500 $ - $ - $ - Appropriated Reserves $ 1,031,300 $ 1,232,600 $ (234,800) $ (328,900)

TOTAL $ 2,138,500 $ 1,652,400 $ 83,400 $ 61,200 EXPENDITURES BY CATEGORY Capital Projects & Equipment $ 2,103,300 $ 1,549,100 $ - $ - Interdepartmental $ 35,200 $ 103,300 $ 83,400 $ 61,200

TOTAL $ 2,138,500 $ 1,652,400 $ 83,400 $ 61,200


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Traffic Impact South Fund The Traffic Impact Funds, accounted for separately by geographic region, account for monies generated by traffic impact fees on new development and expenditures relative to road improvements in various districts throughout the county. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted

REVENUES BY CATEGORY Licenses & Permits 458,100 736,800 315,000 660,000 Intergovernmental 137,700 792,400 2,050,000 - Investment Income 61,100 29,800 60,800 72,200 Appropriated Reserves (257,700) 312,700 2,398,100 (393,600)

TOTAL $ 399,200 $ 1,871,700 $ 4,823,900 $ 338,600 EXPENDITURES BY CATEGORY Capital Projects & Equipment 386,300 1,815,400 4,770,000 235,000 Interdepartmental 12,900 56,300 53,900 103,600

TOTAL $ 399,200 $ 1,871,700 $ 4,823,900 $ 338,600

Wildland Fire Fund The Wildland Fire Fund accounts for monies generated by fireworks stand permits and expended for wildland fire training grants. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Licenses & Permits 13,300 13,300 15,000 15,000 Investment Income 1,300 600 1,200 1,700 Appropriated Reserves (2,500) (7,400) (3,900) (4,500)

TOTAL $ 12,100 $ 6,500 $ 12,300 $ 12,200 EXPENDITURES BY CATEGORY Supplies 9,700 4,000 10,000 10,000 Interdepartmental 2,400 2,500 2,300 2,200

TOTAL $ 12,100 $ 6,500 $ 12,300 $ 12,200


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Workforce Development Fund The Workforce Development Fund was established to account for the monies received as part of an intergovernmental agreement to serve Gilpin, Clear Creek and Jefferson Counties with a “one-stop" system integrating county administered employment and training programs. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Intergovernmental 4,347,000 3,853,900 4,232,500 4,061,900 Charges for Services 59,700 90,500 87,600 83,200 Miscellaneous 100 100 - - Intra-County Transactions 63,600 95,000 80,000 80,000 Appropriated Reserves - (3,200) 50,600 -

TOTAL $ 4,470,400 $ 4,036,300 $ 4,450,700 $ 4,225,000 EXPENDITURES BY CATEGORY Salaries & Benefits 2,496,000 2,623,800 2,797,200 2,997,100 Supplies 57,500 41,500 197,900 87,900 Other Services & Charges 730,500 421,500 (91,400) (144,700) Direct Assistance Payments 959,400 614,300 1,027,300 790,200 Interdepartmental 227,000 335,300 519,700 494,500

TOTAL $ 4,470,400 $ 4,036,300 $ 4,450,700 $ 4,225,000


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ENTERPRISE FUNDS & COMPONENT UNITS

Airport Fund The Airport Fund is the county's single enterprise fund. It encompasses the Rocky Mountain Metropolitan Airport. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 239,700 287,100 302,000 290,000 Intergovernmental 1,230,700 6,329,600 2,936,700 650,000 Charges for Services 151,200 136,200 154,200 155,900 Investment Income 3,047,600 3,077,400 3,161,400 3,225,900 Miscellaneous 236,800 18,700 10,600 10,000 Claims & Judgements 8,100 - - - Intra-County Transactions - 9,400 - - Proceeds from Disposition 1,667,600 214,000 20,500 5,000 Appropriated Reserves (200,400) (3,729,000) 1,234,800 2,396,500

TOTAL $ 6,381,300 $ 6,343,400 $ 7,820,100 $ 6,733,300 EXPENDITURES BY CATEGORY Salaries & Benefits 1,375,700 1,461,300 1,728,100 1,790,700 Supplies 551,400 508,900 589,900 589,400 Other Services & Charges 4,145,900 4,025,700 529,100 591,000 Capital Projects & Equipment - - 4,436,400 3,428,000 Intergovernmental 2,400 5,900 205,800 - Interdepartmental 305,900 341,500 330,900 334,100

TOTAL $ 6,381,300 $ 6,343,400 $ 7,820,100 $ 6,733,300


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Public Health Fund The Health Fund is a budgetary fund that accounts for monies received from state and federal grants, licenses, permits, other fees, and funding from the General Fund, and expended for countywide public health programs. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Intergovernmental 6,661,700 7,055,300 6,656,400 7,833,500 Charges for Services 2,082,800 2,217,900 2,201,200 2,346,300 Investment Income 4,800 1,000 2,600 1,900 Miscellaneous 3,800 12,900 7,000 6,600 Intra-County Transactions 4,812,700 5,549,600 6,842,500 7,621,600

TOTAL $ 13,565,800 $ 14,836,600 $ 15,709,800 $ 17,809,800 EXPENDITURES BY CATEGORY Salaries & Benefits 10,078,300 10,858,000 11,485,400 12,922,700 Supplies 508,300 712,600 712,800 830,700 Other Services & Charges 1,465,500 1,510,200 1,669,200 2,273,900 Direct Assistance Payments 25,000 - - 20,000 Capital Projects & Equipment 334,700 224,900 121,000 20,000 Intergovernmental 243,800 267,400 273,500 274,000 Interdepartmental 910,300 1,263,600 1,447,900 1,468,400

TOTAL $ 13,565,800 $ 14,836,600 $ 15,709,800 $ 17,809,800


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Library Fund The Library Fund is a budgetary fund that accounts for the monies received from property taxes and other sources and expended to provide library services countywide. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 23,623,500 32,888,600 36,393,000 37,287,500 Intergovernmental 204,400 132,800 130,000 133,000 Charges for Services 99,600 115,000 153,500 135,100 Fines & Forfeitures 621,300 585,200 639,500 395,800 Investment Income 184,300 103,000 149,200 241,400 Miscellaneous 236,500 207,700 397,000 88,000 Claims & Judgements 1,000 400 - - Intra-County Transactions 3,300 5,000 - - Proceeds from Disposition 1,800 10,000 - - Appropriated Reserves (862,800) (4,383,300) 2,173,000 2,885,300

TOTAL $ 24,112,900 $ 29,664,400 $ 40,035,200 $ 41,166,000 EXPENDITURES BY CATEGORY Salaries & Benefits 13,495,600 15,371,700 16,385,800 17,044,400 Supplies 4,718,300 7,252,500 9,892,600 11,203,400 Other Services & Charges 2,958,900 3,136,100 9,145,000 8,119,400 Capital Projects & Equipment 169,900 963,500 1,463,900 1,563,700 Interdepartmental 2,770,300 2,940,600 3,148,000 3,235,200

TOTAL $ 24,112,900 $ 29,664,400 $ 40,035,200 $ 41,166,000


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DEBT SERVICE FUNDS

Open Space Debt Service Fund – 2009 Bond The Open Space Debt Service Fund (2009) hold the monies used to pay for the debt service of the bonds issued for land acquisitions for open space preservation based on the Open Space Master Plan. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 8,439,300 8,425,900 8,442,400 8,447,200 Investment Income 6,700 21,900 8,000 14,900 Appropriated Reserves (1,100) (1,600) (8,000) (14,900)

TOTAL $ 8,444,900 $ 8,446,200 $ 8,442,400 $ 8,447,200 EXPENDITURES BY CATEGORY Other Services & Charges 8,444,900 8,446,200 8,442,400 8,447,200

TOTAL $ 8,444,900 $ 8,446,200 $ 8,442,400 $ 8,447,200

Open Space Debt Service Fund – 2010 Bond The Open Space Debt Service Fund (2010) hold the monies used to pay for the debt service of the bonds issued for land acquisitions for open space preservation based on the Open Space Master Plan. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 2,275,400 2,269,400 2,282,700 2,284,200 Investment Income 1,800 6,000 1,600 3,000 Claims & Judgements - 3,300 - - Appropriated Reserves 600 (3,100) (1,600) (3,000)


TOTAL $ 2,277,800 $ 2,275,600 $ 2,282,700 $ 2,284,200


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Open Space Debt Service Fund – 2013 Bond The Open Space Debt Service Fund (2013) hold the monies used to pay for the debt service of the bonds issued for land acquisitions for open space preservation based on the Open Space Master Plan. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 2,132,400 2,134,800 2,144,900 2,146,800 Investment Income 1,700 5,500 1,500 2,800 Appropriated Reserves (1,600) (3,500) (1,500) (2,800)


TOTAL $ 2,132,500 $ 2,136,800 $ 2,144,900 $ 2,146,800

South East Sales Tax Debt Service Funds The South East Sales Tax - Debt Fund holds the monies used to pay for debt service of the special revenue bonds issued to construct street improvements within a portion of the southern unincorporated boundaries of the county. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 5,294,300 5,646,400 4,738,000 4,880,100 Investment Income 97,400 37,800 88,900 155,700 Appropriated Reserves (1,059,500) (3,528,000) 52,800 (2,986,100)

TOTAL $ 4,332,200 $ 2,156,200 $ 4,879,700 $ 2,049,800 EXPENDITURES BY CATEGORY Other Services & Charges 1,332,200 1,341,200 1,354,700 - Interdepartmental 3,000,000 815,000 3,525,000 2,049,800

TOTAL $ 4,332,200 $ 2,156,200 $ 4,879,700 $ 2,049,800


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CAPITAL PROJECT FUNDS

Capital Expenditures Fund The Capital Expenditures Fund provides and accumulates monies for major capital expenditures and lease payments of the county. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 7,290,500 7,517,300 8,005,100 7,729,000 Intergovernmental 2,351,300 1,416,000 1,386,700 - Investment Income 91,300 72,500 69,700 160,300 Miscellaneous 24,100 49,500 - - Intra-County Transactions 3,307,700 3,453,300 3,561,200 1,610,900 Appropriated Reserves 43,400 1,675,300 427,300 2,643,900

TOTAL $ 13,108,300 $ 14,183,900 $ 13,450,100 $ 12,144,200 EXPENDITURES BY CATEGORY Other Services & Charges 10,804,500 10,058,600 12,088,000 10,997,200 Capital Projects & Equipment 2,074,400 717,600 - - Intergovernmental - - 800,000 1,000,000 Interdepartmental 229,400 3,407,700 562,100 147,000

TOTAL $ 13,108,300 $ 14,183,900 $ 13,450,100 $ 12,144,200


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Open Space Land Acquisition/Conservation Fund The Open Space Land Acquisition / Conservation Fund accounts for the financial resources used for the acquisition and preservation of Open Space land. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Investment Income - - - - Appropriated Reserves - 8,600

TOTAL $ - $ 8,600 $ - $ - EXPENDITURES BY CATEGORY Other Services & Charges - - - - Capital Projects & Equipment - 8,600 - -

TOTAL $ - $ 8,600 $ - $ -

South East Sales Tax – Capital Projects Fund The South East Sales Tax - Capital Projects Fund accounts for the financial resources used for the construction of street improvements within a portion of the southern unincorporated boundaries of the county. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Intergovernmental 83,400 247,200 - - Charges for Services 69,400 - - - Investment Income 18,300 16,300 17,400 40,300 Miscellaneous 192,600 - - - Intra-County Transactions 3,000,000 815,000 3,525,000 2,049,800 Appropriated Reserves (1,639,000) 1,296,700 1,896,900 485,000

TOTAL $ 1,724,700 $ 2,375,200 $ 5,439,300 $ 2,575,100 EXPENDITURES BY CATEGORY Other Services & Charges 32,700 50,200 15,000 - Capital Projects & Equipment 1,307,700 1,500,000 4,860,000 1,990,000 Interdepartmental 384,300 825,100 564,300 585,100

TOTAL $ 1,724,700 $ 2,375,200 $ 5,439,300 $ 2,575,100


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INTERNAL SERVICE FUNDS

Benefit Plan Fund The Employee Benefits Fund was established in 2001 to account for the new self-insured employee benefits plans including a self-funded health plan, dental plan, flexible spending accounts for medical and dependent care, life insurance, accidental death and long-term disability. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Charges for Services 550,600 948,600 400,000 450,000 Investment Income 58,600 25,400 62,700 87,500 Miscellaneous 7,363,000 8,491,000 9,930,400 9,711,500 Intra-County Transactions 23,412,200 24,669,400 27,494,000 29,196,500 Appropriated Reserves 215,004 (664,283) (2,760,300) (2,586,700)

TOTAL $ 31,599,404 $ 33,470,117 $ 35,126,784 $ 36,858,820 EXPENDITURES BY CATEGORY Salaries & Benefits 346,300 352,200 370,600 386,300 Supplies 1,700 - 700 - Other Services & Charges 31,024,500 32,853,900 34,471,500 36,185,200 Interdepartmental 226,900 264,000 284,000 287,400

TOTAL $ 31,599,404 $ 33,470,117 $ 35,126,784 $ 36,858,820


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Fleet Services Fund The Fleet Services Fund was established to account for revenues generated from interdepartmental charges to be used for regular vehicle maintenance, fuel and replacement of the county's fleet service vehicles. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Charges for Services 97,200 84,700 180,000 180,000 Investment Income 119,400 48,000 104,200 143,000 Miscellaneous 1,100 14,900 - - Claims & Judgements - 421,200 665,000 - Intra-County Transactions 7,984,100 8,722,900 9,448,400 8,668,500 Proceeds from Disposition 428,500 741,300 600,000 600,000 Appropriated Reserves (839,000) (2,116,600) 2,178,700 1,711,900

TOTAL $ 7,791,300 $ 7,916,400 $ 13,176,400 $ 11,303,400 EXPENDITURES BY CATEGORY Salaries & Benefits 1,780,900 1,803,300 1,890,900 1,950,200 Supplies 2,486,500 2,177,900 3,415,800 3,395,800 Other Services & Charges 3,160,500 3,554,400 1,157,400 939,800 Capital Projects & Equipment - - 6,319,000 4,625,700 Interdepartmental 363,400 380,900 393,300 392,000

TOTAL $ 7,791,300 $ 7,916,400 $ 13,176,400 $ 11,303,400


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Insurance Fund The Insurance Fund was established for property and automobile physical damage, surety and other liability coverage deductibles. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Investment Income 29,600 8,900 23,300 20,600 Claims & Judgements 164,700 178,400 - - Intra-County Transactions 368,100 654,300 1,320,000 1,320,000 Appropriated Reserves 860,200 933,400 303,500 368,100

TOTAL $ 1,422,600 $ 1,775,000 $ 1,646,800 $ 1,708,700 EXPENDITURES BY CATEGORY Salaries & Benefits 270,600 367,400 306,900 327,100 Supplies 7,500 4,500 78,900 103,900 Other Services & Charges 1,026,200 1,267,400 1,077,100 1,077,100 Interdepartmental 118,300 135,700 183,900 200,600

TOTAL $ 1,422,600 $ 1,775,000 $ 1,646,800 $ 1,708,700

Worker’s Compensation Fund The Worker's Compensation Fund was established to account for specific expenditures of work-related injuries. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Investment Income 17,500 7,200 18,600 24,600 Intra-County Transactions 1,360,400 1,845,200 1,883,000 1,883,000 Appropriated Reserves (304,600) (79,800) (79,100) (41,800)

TOTAL $ 1,073,300 $ 1,772,600 $ 1,822,500 $ 1,865,800 EXPENDITURES BY CATEGORY Salaries & Benefits 115,600 80,100 168,800 200,500 Supplies 900 2,600 2,000 2,000 Other Services & Charges 933,400 1,659,700 1,617,400 1,617,400 Interdepartmental 23,300 30,300 34,200 45,900

TOTAL $ 1,073,300 $ 1,772,600 $ 1,822,500 $ 1,865,800


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FIDUCIARY FUNDS Public Trustee Fund The Public Trustee Salary Fund was established pursuant to C.R.S. 38-37-104 to account for fee revenue and operating expenses, including contracting with Jefferson County for goods and services. Per House Bill 12-1329, the Office of the Public Trustee must adopt its own budget. It is rolled up with the county budget for ease of reporting. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Charges for Services 753,300 723,700 646,300 741,900 Investment Income 900 700 - 400 Appropriated Reserves 34,700 18,200 (68,500) 21,100

TOTAL $ 788,900 $ 742,600 $ 577,800 $ 763,400 EXPENDITURES BY CATEGORY Salaries & Benefits 456,300 433,300 406,400 479,000 Supplies 19,100 14,300 23,400 30,500 Other Services & Charges 26,400 43,400 38,400 45,200 Interdepartmental 287,100 251,600 109,700 208,700

TOTAL $ 788,900 $ 742,600 $ 577,800 $ 763,400

Meadow Ranch The Meadow Ranch Public Improvement Fund is a quasi-municipal corporation district of the State of Colorado and was organized pursuant to Part 5, Article 20, Title 30 of the Colorado Revised Statutes, to provide for the construction and installation of certain public improvements within the District. The District contains approximately 103 acres of property encompassing the Meadow Ranch planned development, a mixed-use community in the southwest Denver metropolitan area. Development of Meadow Ranch began in 1998. 2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUES BY CATEGORY Taxes & Special Assessments 155,500 167,900 171,300 160,300 Appropriated Reserves (19,900) 58,900 62,800 70,400

TOTAL $ 135,600 $ 226,800 $ 234,100 $ 230,700 EXPENDITURES BY CATEGORY Other Services & Charges 133,500 224,400 231,700 228,500 Interdepartmental 2,200 2,300 2,400 2,200

TOTAL $ 135,600 $ 226,800 $ 234,100 $ 230,700

Department Budgets

JEFFERSON COUNTY ORGANIZATION CHART Jefferson County 2018 Adopted Budget

Page | 76

FUNCTIONAL AREAS Jefferson County 2018 Adopted Budget

Page | 77

JEFFERSON COUNTY FUNCTIONAL AREAS

Functional areas are utilized to define a group of departments within Jefferson County by the business activities they conduct or the services they provide. Classifying departments, and projects according to these groups better summarizes what resources are being provided on these distinct sections for accounting purposes, grant applications, and for understanding by the public in the most transparent means possible. These functional areas may cross over the lines of the county organizational chart, with some organization leaders responsible for departments and projects within different functional areas.

County Services & Admin This functional area provides county governance and administrative oversight of general governmental services.

Enterprisewide This functional area is comprised of complex enterprise-wide systems and initiatives that require centralized support to departments across the county.

Health & Human Services This functional area provides services and programs to improve the quality of life and well-being of individuals and families living in Jefferson County.

Culture & Parks This functional area provides recreational venues and activities, historical and cultural enrichment opportunities, public libraries, and a connected system of parks, trails, and open space for county residents and visitors.

Public Safety This functional area provides services that contribute to a safe and secure community through coordinated and efficient professional public safety services.

Transportation & Development This functional area provides a safe, sustainable transportation system that enhances mobility through and within the county and supports economic growth through planning, maintenance, operation, and construction of the county's transportation infrastructure.

BUSINESS CASES BY FUNCTIONAL AREA Jefferson County 2018 Adopted Budget

Page | 78

Functional Area / Department - Division Business Case Description FTE LTE One-Time Ongoing TotalCounty Services & Administration

Assessor - Assessor Temp/Overtime Increase 0.00 0.00 35,000 35,000 Clerk and Recorder - Clerk Recorder Clerk To the Board Additional FTE for CTB 1.00 0.00 55,200 55,200 Clerk and Recorder - Clerk Recorder Motor Vehicle Add Temp Salaries - Motor V 0.00 0.00 18,000 18,000 Clerk and Recorder - Clerk Recorder Motor Vehicle MV - Increase OT Reg Salaries 0.00 0.00 18,000 18,000 County Attorney - County Attorney - Administration Limited Status Business Asst. 0.00 1.00 57,500 57,500 County Manager - County Manager Alliance Innovation Membership 0.00 0.00 5,500 8,300 13,800 County Manager - County Manager DCM ADA Compliance Sftwr/Cnslt 0.00 0.00 50,000 50,000 County Manager - County Manager Physical Security Projects 0.00 0.00 122,700 122,700 County Manager - County Manager Security Consultant Services 0.00 0.00 250,000 250,000 County Manager - County Manager Security Monitoring System 0.00 0.00 150,000 150,000 County Manager - Fleet Services FUEL SYS HARD/SOFTWARE REPL 0.00 0.00 75,000 75,000 County Manager - Fleet Services Fleet 2017 Hail Storm Repairs 0.00 0.00 564,400 564,400 County Manager - Public Engagement Office Employee Appreciation 0.00 0.00 30,000 30,000 County Manager - Public Engagement Office Software License - Service Now 0.00 0.00 4,000 4,000 County Manager - Public Engagement Office Software License-Adobe Creative 0.00 0.00 4,200 4,200 Finance and IT - Budget Management Analysis Resilient Jeffco Initiative 1.00 0.00 121,000 121,000 Finance and IT - Insurance Sit/Stand Desk Program 0.00 0.00 25,000 25,000 Finance and IT - IT Services Backup & Data Archiving 0.00 0.00 73,000 73,000

Subtotal 2.00 1.00 1,136,100$ 530,700$ 1,666,800$

Culture & ParksLibrary - Library Books and Materials 0.00 0.00 1,287,700 1,287,700 Library - Library Edgewater Library Staffing 0.00 0.00 328,000 328,000 Library - Library Library2You Cargo Van & Equip 0.00 0.00 95,300 95,300 Library - Library Software Maint Agreements 0.00 0.00 158,000 158,000 Library - Library Telephone Equipment 0.00 0.00 74,000 74,000 Parks - Boettcher Mansion CTF Interior/Exterior Painting 0.00 0.00 50,000 50,000 Parks - Boettcher Mansion CTF Office/Storage Relocation 0.00 0.00 30,000 30,000 Parks - CSU Extension Family Leadership Training 0.00 0.00 100,800 100,800 Parks - CSU Extension Life Skills for Youth 0.00 0.00 34,500 34,500 Parks - Open Space Gen Fund Invasive Species Mgmt 0.00 3.00 35,500 15,500 51,000 Parks - Open Space JCOS Operations 0.00 0.00 127,000 475,900 602,900 Parks - Open Space JCOS Personnel 1.35 26.00 122,200 109,400 231,600

Subtotal 1.35 29.00 534,000$ 2,509,800$ 3,043,800$

Development & TransportationDevelopment and Transportation - Airport Special Events AOPA Fly-In event 0.00 0.00 25,000 25,000 Development and Transportation - Airport Terminal Building Commercial RE Service (Termnl) 0.00 0.00 10,000 10,000 Development and Transportation - Planning Zoning P&Z Tech Sup GIS Analyst LTE 0.00 1.00 77,400 77,400 Development and Transportation - Road and Bridge R&B 4 LTEs College Interns 0.00 4.00 57,500 57,500 Development and Transportation - Road and Bridge R&B Nineteen LTE Positions 0.00 19.00

Subtotal 0.00 24.00 35,000$ 134,900$ 169,900$

BUSINESS CASES BY FUNCTIONAL AREA Jefferson County 2018 Adopted Budget

Page | 79

Functional Area / Department - Division Business Case Description FTE LTE One-Time Ongoing TotalHealth & Human Services

Human Services - Head Start Head Start Inc Srvc Duration 2.00 0.00Human Services - HS Business Finance and Administration HS Housing and Homeless 0.00 1.00 87,100 87,100 Public Health - Public Health EHS 2018 FTE Request 1.00 0.00 71,500 71,500

Subtotal 3.00 1.00 -$ 158,600$ 158,600$

Public SafetyDistrict Attorney - District Attorney Administration DA - Deputy District Attorney 1.00 0.00 89,600 89,600 Justice Services - Justice Services JS Criminal Justice Planners 2.00 0.00 158,700 158,700 Justice Services - Justice Services JS Pretrial Case Mgrs 2.00 0.00 126,600 126,600 Sheriff - Emergency Management JCSO BOLD Planning Service Agr 0.00 0.00 16,200 16,200 Sheriff - JCSO Criminal Investigations JCSO DNA Position 1.00 0.00 99,700 99,700 Sheriff - JCSO Detentions JCSO Maintain Overtime Budget 0.00 0.00 500,000 500,000 Sheriff - JCSO Detentions JCSO Twin Cities Contract 0.00 0.00 12,000 12,000 Sheriff - JCSO Support Services JCSO Dispatch Contract Service (35.00) 0.00 2,841,500 2,841,500

Subtotal (29.00) 0.00 -$ 3,844,300$ 3,844,300$

Total Business Cases (22.65) 55.00 1,705,100$ 7,178,300$ 8,883,400$

County Services & Administration

19%

Culture & Parks34%

Development & Transportation

2%

Health & Human Services

2%

Public Safety43%

Business Cases by Functional Area

DETAIL OF AUTHORIZED POSITIONS (FTE/GFP/LTE) Jefferson County 2018 Adopted Budget

Page | 80

Adopted AmendedInc /(Dec) Adopted Amended

Inc /(Dec) Adopted Amended

Inc /(Dec)

Business Cases Total Notes

Assessor 53.00 56.00 3.00 56.00 58.00 2.00 58.00 58.00 - - 58.00

Board of County Commissioners 4.00 6.00 2.00 6.00 6.00 - 6.00 6.00 - - 6.00

Clerk & RecorderAdministration 9.00 9.00 - 9.00 8.00 (1.00) 8.00 8.00 - - 8.00 Clerk to the Board 3.00 3.00 - 3.00 3.00 - 3.00 3.00 - 1.00 4.00 1Elections 15.00 15.00 - 15.00 15.00 - 15.00 15.00 - - 15.00 Motor Vehicle 65.50 69.50 4.00 69.50 71.50 2.00 71.50 71.50 - - 71.50 Recording 17.00 16.00 (1.00) 16.00 15.00 (1.00) 15.00 15.00 - - 15.00

Subtotal 109.50 112.50 3.00 112.50 112.50 - 112.50 112.50 - 1.00 113.50

Coroner 12.00 14.00 2.00 14.00 14.00 - 14.00 14.00 - - 14.00

County Attorney 35.00 36.00 1.00 36.00 36.00 - 36.00 36.00 - - 36.00

County ManagerCounty Manager's Office 5.00 7.00 2.00 7.00 7.00 - 7.00 7.00 - - 7.00 Facilities Management 56.00 58.00 2.00 58.00 58.00 - 58.00 58.00 - - 58.00 Fleet Services 24.00 24.00 - 24.00 24.00 - 24.00 24.00 - - 24.00 Human Resources 19.00 19.00 - 20.00 20.00 - 20.00 20.00 - - 20.00 Justice Services 49.00 49.00 - 49.00 49.00 - 49.00 44.50 (4.50) 4.00 48.50 2Public Engagement Office 8.00 5.00 (3.00) 5.00 5.00 - 5.00 5.00 - - 5.00

Subtotal 161.00 162.00 1.00 163.00 163.00 - 163.00 158.50 (4.50) 4.00 162.50

Development & TransporationAdministration 2.00 2.00 - 2.00 2.00 - 2.00 2.00 - - 2.00 Airport 21.80 21.80 - 21.80 21.80 - 21.80 21.80 - - 21.80 Building Safety 28.00 28.00 - 28.00 28.00 - 28.00 28.00 - - 28.00 Planning & Zoning 41.00 41.00 - 41.00 41.00 - 41.00 41.00 - - 41.00 Road & Bridge 181.60 182.60 1.00 182.60 182.60 - 186.60 190.60 4.00 - 190.60 Transportation & Engineering 35.00 35.00 - 35.00 35.00 - 35.00 31.00 (4.00) - 31.00

Subtotal 309.40 310.40 1.00 310.40 310.40 - 314.40 314.40 - - 314.40

District Attorney 177.35 177.35 - 177.35 177.35 - 179.35 176.35 (3.00) 1.00 177.35 3

2018

Department

2015 2016 2017


Page | 81



Inc /(Dec)


Finance & Information TechnologyAccounting 27.90 27.90 - 28.00 28.00 - 28.00 28.00 - - 28.00 Budget & Risk Management 11.00 11.00 - 11.00 11.00 - 11.00 11.00 - 1.00 12.00 4Finance & IT Administration 1.00 1.00 - 1.00 1.00 - 1.00 1.00 - - 1.00 IT Services 76.00 76.00 - 76.00 76.00 - 76.00 76.00 - - 76.00

Subtotal 115.90 115.90 - 116.00 116.00 - 116.00 116.00 - 1.00 117.00

Human ServicesAging Adult & Child Support 120.00 120.00 - 120.00 123.00 3.00 123.00 123.00 - - 123.00 Business, Finance & Admin 54.00 54.00 - 54.00 48.00 (6.00) 49.00 48.50 (0.50) - 48.50 Children, Youth & Families 192.45 207.45 15.00 207.45 207.45 - 207.45 214.45 7.00 - 214.45 Community Assistance 171.00 177.00 6.00 177.00 178.00 1.00 178.00 178.00 - - 178.00 Community & Workforce Development 45.00 45.00 - 45.00 45.00 - 45.50 45.50 - - 45.50 Head Start 61.30 61.30 - 61.30 61.30 - 66.30 69.30 3.00 2.00 71.30 5

Subtotal 643.75 664.75 21.00 664.75 662.75 (2.00) 669.25 678.75 9.50 2.00 680.75

Library 215.00 215.00 - 215.00 215.00 - 215.00 215.00 - - 215.00

ParksBoettcher Mansion 6.00 6.00 - 6.00 6.00 - 6.00 6.00 - - 6.00 CSU Extension 5.00 5.00 - 5.00 5.00 - 5.00 5.00 - - 5.00 Fairgrounds 9.00 10.00 1.00 10.00 10.00 - 10.00 10.00 - - 10.00 Open Space 101.10 101.10 - 103.10 103.10 - 104.30 104.15 (0.15) 1.35 105.50 6

Subtotal 121.10 122.10 1.00 124.10 124.10 - 125.30 125.15 (0.15) 1.35 126.50

Public Health 153.35 156.35 3.00 158.35 160.85 2.50 161.85 164.85 3.00 1.00 165.85 7

SheriffCriminal Investigations 77.00 77.00 - 77.00 77.00 - 77.00 77.00 - 1.00 78.00 8Detentions 370.00 370.00 - 370.00 370.00 - 370.00 370.00 - - 370.00 Emergency Management 6.00 6.00 - 6.00 6.00 - 6.00 6.00 - - 6.00 Executive 18.00 18.00 - 18.00 18.00 - 18.00 18.00 - - 18.00 Inmate Welfare 10.00 10.00 - 10.00 10.00 - 10.00 10.00 - - 10.00 Patrol 209.00 209.00 - 209.00 209.00 - 209.00 211.00 2.00 (35.00) 176.00 8Support Services 134.50 134.00 (0.50) 134.00 134.00 - 134.00 139.00 5.00 - 139.00

Subtotal 824.50 824.00 (0.50) 824.00 824.00 - 824.00 831.00 7.00 (34.00) 797.00

Department

2015 2016 2017 2018


Page | 82



Inc /(Dec)


Surveyor 1.00 1.00 - 1.00 1.00 - 1.00 1.00 - - 1.00

Treasurer 13.00 13.00 - 13.00 13.00 - 13.00 13.00 - - 13.00

Separate FundsPublic Trustee 9.00 9.00 - 9.00 9.00 - 9.00 9.00 - - 9.00

Total Regular Positions 2,957.85 2,995.35 37.50 3,000.45 3,002.95 2.50 3,017.65 3,029.50 11.85 (22.65) 3,006.85

Limited Term EmployeesAirport - 1.00 1.00 1.00 - (1.00) 1.00 - (1.00) - - Budget & Risk Management - 1.00 1.00 1.00 - (1.00) - 1.00 1.00 - 1.00 County Attorney - - - - - - 1.00 - (1.00) 1.00 1.00 9Human Services 4.00 - (4.00) - 4.00 4.00 4.00 4.00 - 1.00 5.00 10Justice Services - - - - - - - 2.00 2.00 - 2.00 Library 1.00 1.00 - 1.00 - (1.00) - - - - - Open Space 12.00 - (12.00) - - - 20.00 - (20.00) 29.00 29.00 11Road & Bridge 13.00 - (13.00) 4.00 - (4.00) 23.00 - (23.00) 23.00 23.00 12Transportation & Engineering 2.00 1.00 (1.00) 1.00 - (1.00) 2.00 - (2.00) 1.00 1.00 13

Limited Term Positions 32.00 4.00 (28.00) 8.00 4.00 (4.00) 51.00 7.00 (44.00) 55.00 62.00

Total Authorized Positions 2,989.85 2,999.35 9.50 3,008.45 3,006.95 (1.50) 3,068.65 3,036.50 (32.15) 32.35 3,068.85

2015 2016 2017 2018

Department

Notes: 1. Addition of 1.00 FTE Clerk Boards & Commissions for processing licenses and passport applications2. Addition of 2.00 FTE Criminal Justice Planner for research/analysis to identify potential cost savings and program efficiencies and 2.00 FTE Criminal Justice Pretrial

Case Managers for increased supervision and service levels for clients3. Addition of 1.00 FTE Deputy District Attorney to manage increased workload associated with high trial statistics, cases filed, and docket demands4. Addition of 1.00 FTE to support the Resilient Jeffco initiative5. Addition of 2.00 GFPs for the Jefferson County Head Start Program which increased services beginning in the 2017/2018 school year6. Addition of 1.35 FTE for real estate program administration, support for volunteers, and for providing educational services7. Addition of 1.00 FTE to meet mandated requirements for annual inspections of food facilities8. Addition of 1.00 FTE DNA position to support the Jefferson County Regional Crime Lab and a reduction of 35.00 FTE due to the formation of the regionalized dispatch

services, Jeffcom9. Continuation of 1.00 LTE to complete record archiving and retention schedules10. Authorization of 1.00 LTE for the Housing, Homeless, and Integration Division11. Authorization of 29.00 LTE to address increasing demands for services, programs, and visitation to the parks and trail system12. Authorization of 23.00 LTE for the summer road maintenance work and repairing/maintaining culverts13. Authorized 1.00 LTE to address the work associated with the 2020 census

DEPARTMENT/DIVISION PAGES Jefferson County 2018 Adopted Budget

Page | 83

ASSESSOR

Mission

Organization Chart

Assessor58.00 FTE

Residential

Commercial

Data Management

Customer Service

Personal Property

Deeds

Special District/Senior

Exemptions

Mass Appraisal

Statutory Duties Identify, describe, and value all property located in Jefferson County and create tax roll by applying taxing authority mill levies to taxable assessed valuation of property.

The Jefferson County Assessor’s Office provides quality customer service by being courteous, respectful, and informative while identifying, describing, and valuing all property within Jefferson County in a fair, ethical, accurate, and professional manner.


Page | 84

Department Budget Summary

2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Charges for Services 63,800 34,100 76,200 76,200 Appropriated Reserves 5,224,300 5,037,900 7,226,200 6,200,700

TOTAL $ 5,288,100 $ 5,072,000 $ 7,302,400 $ 6,276,900 EXPENDITURES BY CATEGORY Salaries & Benefits 3,814,800 4,200,200 4,439,300 4,531,200 Supplies 133,700 63,000 286,000 286,100 Other Services & Charges 159,800 119,300 427,900 525,100 Capital Projects & Equipment 630,600 139,200 1,571,600 - Interdepartmental 549,200 550,400 577,600 934,500

TOTAL $ 5,288,100 $ 5,072,100 $ 7,302,400 $ 6,276,900


Page | 85

In addition to the statutory requirements, the Assessor is responsible for certifying the assessed value of such property to 255 taxing authorities in the county, so they can establish mill levies. The Assessor is also responsible for creating and maintaining maps of all parcels in the county and establishing ownership for ad valorem tax purposes by processing approximately 30,000 deeds and plats annually and maintaining over 1,400 active parcel maps.

Assessor

2018 Expenditures by Division

Performance Indicators 2015 Actual 2016 Actual 2017 Budget 2018 Budget

Refunds & Abatements $7,657,500 $2,690,700 $4,296,700 $3,200,000 Actual Value of Residential New Construction $490,133,888 $596,440,696 $864,804,083 $990,000,000 Actual Value of Commercial New Construction $116,597,800 $98,825,686 $51,596,475 $50,000,000

Senior & Veteran Exemptions 33,510 34,624 35,790 37,000

Protests 11,169 493 11,162 500 Improved Single Family Residential Properties 172,192 173,446 175,146 176,600

Deeds Processed 27,798 27,463 27,085 27,500

Salaries & Benefits$4,531,200

72%Supplies

$286,100 5%

Other Services & Charges$525,100

8%

Interdepartmental$934,500

15%

Goals • Reviewing commercial land and property

inventory for new improvements and changes inuse for existing properties

• Have all residential sales verified by 12/31/18

• Reduce the time frame for backlog of enteringdeeds into the Aumentum system

2017 Year in Review The license for usage of Pictometry was acquired in the spring of 2017. This allows the Assessor’s Office to view properties from aerial view with oblique views from all sides of a property improvement as well as accurately measuring the improvements.

2018 A Look Forward The Assessor’s Office main objective will be reviewing all property sales from the 7/1/16 to 6/30/18 for the 2019 revaluation.


Page | 86

BOARD OF COUNTY COMMISSIONERS

Mission

Organization Chart

Board of County Commissioners6.00 FTE

Fast Facts Commissioners have a responsibility to provide leadership to county operations through the adoption of the annual budget, which includes all departments, commissions and other spending agencies funded by county appropriations.

Each year the board sets the budgets for all departments and offices including the offices of other elected officials including, the Clerk and Recorder, Sheriff, Assessor, Treasurer, Coroner, and District Attorney.

The county has 3,006.85 positions.

As an administrative arm of state government, Jefferson County’s three-member board, elected at large to four-year staggered terms, is the main policy-making body governing unincorporated areas of the county. Serving in an administrative, budgetary, and at times a quasi-judicial capacity, working to represent the interests of the citizens of Jefferson County at local, state, and national levels.


Page | 87


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Appropriated Reserves 1,014,300 970,800 1,339,500 1,372,200

TOTAL $ 1,014,300 $ 970,800 $ 1,339,500 $ 1,372,200 EXPENDITURES BY CATEGORY Salaries & Benefits 607,000 568,800 757,700 763,800 Supplies 11,800 10,200 6,900 6,900 Other Services & Charges 49,700 49,000 197,800 197,800 Capital Projects & Equipment - 21,900 - - Intergovernmental - 800 - - Interdepartmental 345,800 320,000 377,100 403,700

TOTAL $ 1,014,300 $ 970,700 $ 1,339,500 $ 1,372,200


Page | 88

CLERK & RECORDER

Mission

Organization Chart

Clerk & Recorder113.50 FTE

Administration5.00 FTE

Clerk to the Board4.00 FTE

Elections13.00 FTE

Motor Vehicle76.50 FTE

Recording15.00 FTE

Fast Facts The Jefferson County Clerk and Recorder conducts elections, titles and registers vehicles for Jeffco residents, issues marriage licenses, records public documents, processes liquor license renewals and new applications, processes passport applications and serves as clerk to the Board of County Commissioners. For additional detail refer to specific division pages.

To provide our citizens accurate and efficient service with integrity, and to instill confidence through our professionalism, accountability and respect for the laws of the State of Colorado and the democratic process.


Page | 89


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Licenses & Permits 72,100 71,800 71,000 74,000 Intergovernmental - 4,000 - - Charges for Services 12,557,400 13,148,800 11,692,400 12,121,000 Fines & Forfeitures 500 - 500 1,000 Investment Income 3,900 1,800 3,600 3,800 Appropriated Reserves (2,418,100) (1,206,500) 549,000 1,386,500

TOTAL $ 10,215,800 $ 12,019,900 $ 12,316,500 $ 13,586,300 EXPENDITURES BY CATEGORY Salaries & Benefits 6,558,200 7,043,900 7,442,700 8,467,900 Supplies 619,000 969,600 1,536,200 1,067,700 Other Services & Charges 1,484,600 2,319,000 1,468,900 2,377,600 Capital Projects & Equipment - 100,600 216,000 - Interdepartmental 1,553,900 1,586,900 1,652,600 1,673,100

TOTAL $ 10,215,700 $ 12,020,000 $ 12,316,400 $ 13,586,300


Page | 90

Administration


Goals • Use innovative technologies to improve all Clerk

and Recorder Services.

• Ensure fiscal responsibility by enhanced budgetoversight.

• Increase effective public communication on Clerkand Recorder services and events.

2017 Year in Review Administration serves as support for divisional accomplishments listed under each division.

2018 A Look Forward Administration serves as support for divisional “A Look Forward” listed under each division.

The Clerk & Recorder Administration division is the portal to the department for citizens, other county divisions, and intergovernmental agencies. It is responsible for preparing and maintaining the Clerk & Recorder budget, providing public information, and maintaining the systems hardware and software for all C&R divisions.

Salaries & Benefit$772,100

71%

Supplies$49,300

5%


11%


13%


Page | 91

Clerk to the Board


Performance Indicators 2015

Actual 2016

Actual 2017

Budget 2018

Budget Number of liquor license renewals 245 256 240 245

Number of new liquor license applications 25 32 16 20

Number of special event permits issued 88 92 91 90

Passport applications processed 1,516 1,457 1,823 2,200

Goals • Increase passport application volume by allocating

additional personnel for application acceptanceand citizen outreach.

• Improve citizen access to Clerk to the Boardservices; establish self-service tools, educationalguides and references to our Division websitepage.

• Identify and implement internal processimprovements and create metrics for electronicdatabase and tracking.

2017 Year in Review Effectively served over 1800 passport customers, increasing the number of passport applications by 25% over 2017.

2018 A Look Forward Continue to increase revenue with passport application acceptance, issuing liquor permits and licenses, and streamline internal processes and efficiencies to better serve our citizens.

The Clerk to the Board (CTB) provides clerical duties for the Board of County Commissioner hearings, JCECA Board, Cultural Council, and Liquor Licensing Authority. CTB is responsible for processing liquor license applications, renewals and special event permits in unincorporated Jefferson County, and is a passport acceptance facility for the U.S. Department of State.

Salaries & Benefits$266,300

76%Supplies$8,000

2%


2%


20%


Page | 92

Elections



Actual 2016

Actual 2017

Budget 2018

Budget

Total registered voters 404,500 429,051 423,270 425,500

Active registered voters 357,275 386,677 389,411 357,000

Number of ballots counted 185,992 338,710 134,203 262,000

Mail-in ballots cast 183,679 318,136 133,470 251,000

In-person ballots cast 315 20,269 733 5,000

Goals • Reduce election costs despite additional mailings

for the June Primary Election.• Increase auditability and transparency of election

processes.• Monitor and increase both cyber and physical

security of elections.

2017 Year in Review The Elections Division successfully purchased and implemented the new Dominion Voting System. The November Coordinated Election served over 134,000 voters resulting in a 31.7% turnout.

2018 A Look Forward A recalibration of actual election costs based on new equipment and processes.

The Elections Division conducts elections according to state statute in a way thatencourages participation and equality for all segments of Jefferson County. The Division’s objectives are to administer legal, ethical, and just elections for the citizens of Jefferson County; to maintain accurate voter registration and election records; to ensure every eligible elector has an opportunity to vote in elections; and to provide a safe and legal atmosphere for the counting of voted ballots.


37%

Supplies$643,300

13%

Other Services & Charges$1,934,500

40%


10%


Page | 93

Motor Vehicle



Actual 2016

Actual 2017

Budget 2018

Budget

Number of transactions per year 817,645 836,180 854,575 872,000

Number of titles, registrations & permits 714,567 688,333 665,620 670,000

Number of online renewal transactions 97,936 110,789 128977 140,000

Goals • Installation and training for the new statewide

DRIVES software system for the Motor VehicleDivision.

• Expand the number of customer self-servicelicense plate tab renewal kiosks within the county.

• Actively explore and pursue alternative sitelocations for the Lakewood office.

• Continue to utilize reporting data, personnelstaffing levels, recruitment, training, andcompensation plan strategies to recruit qualifiedand retain experienced motor vehicle technicians.

2017 Year in Review Motor Vehicle participated in a pilot program for License Plate Renewal Kiosks. One unit was installed in the Lakewood office with the goal of reducing customer wait times. We will continue to monitor this technology and identify future locations within the county.

2018 A Look Forward Exploring enhancements to the MV Lobby Management system, with the idea of providing additional customer efficiencies.

The Motor Vehicle Division is a function of the State of Colorado Department of Revenue and is responsible for the titles and registration of motor vehicles in Jefferson County. The Division is also responsible for the collection of taxes and fees as set by statute or resolution. Motor Vehicle branch offices issue marriage and civil union licenses and provide limited Recording and Election services.


78%

Supplies$321,100

6%


3%


13%


Page | 94

Recording



Actual 2016

Actual 2017

Budget 2018

Budget

Number of real estate documents 138,385 140,308 133,465 130,000

Number of Marriage/Civil Union licenses 4,155 4,121 4,050 4,000

Goals • Continue Records Management project by

allocating resources for microfilm index imaging.

• Continue the electronic digitization of MarriageLicenses dated from 1977 through 1995.

2017 Year in Review The Recording Division continues to utilize online software allowing citizens/customers to complete marriage licenses prior to appearing in the office, therefore shortening both their wait and processing time.

2018 A Look Forward Implementation of “scan and immediate return” of recorded documents to in-person customers, eliminating the cost of postage to mail these documents.

The Recording division is responsible for recording, imaging, indexing, retrieval and copying of public documents. The division records and maintains real estate records and other documents. The division is responsible for the issuing, recording and maintaining marriage/civil union licenses.


71%

Supplies$46,000

4%


9%


16%


Page | 95

CORONER

Mission

Organization Chart

To conduct compassionate and professional scientific inquiries into deaths that occur within Jefferson County, as required by Colorado Law.

Coroner14.00 FTE

Fast Facts It is the duty of the Jefferson County Coroner’s Office to conduct an appropriate inquiry into unattended and unexpected deaths in the county. The principle priorities of the Coroner’s Office are to determine the cause and manner of each death investigated and to assist families in coping with the death of a loved one.


Page | 96


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Charges for Services 11,300 13,600 15,300 15,300 Appropriated Reserves 1,888,900 2,030,300 2,181,300 2,567,900

TOTAL $ 1,900,200 $ 2,043,900 $ 2,196,600 $ 2,583,200 EXPENDITURES BY CATEGORY Salaries & Benefits 1,080,800 1,191,600 1,207,500 1,250,000 Supplies 38,500 45,300 31,100 31,100 Other Services & Charges 588,800 599,700 689,800 1,056,400 Interdepartmental 192,100 207,400 268,200 245,700

TOTAL $ 1,900,200 $ 2,044,000 $ 2,196,600 $ 2,583,200


Page | 97

Coroner


2015 Actual

2016 Actual

2017 Budget

2018 Budget

Death certificates processed 1,195 1,172 1,152 1,250 Number of deaths requiring a scene response 1,195 1,172 1,152 1,250 Number of Hospice deaths reported 3,390 3,590 3,622 3,700 Number of autopsies N/A 347 380 400 Out of county cases/decedents at Jeffco N/A 161 121 150

Goals • Implement a new coroner case management system

• Work with the CDPHE and other interestedstakeholders in improving the reporting of drugoverdose death statistics

• Continue to work with our partners in the regionalChild Fatality Review Committee

2017 Year in Review • Number of autopsies required rose to over 370.

• Drug overdose deaths and motor vehicle fatalitiescontinue to rise.

• With the county IT team, began preparatory work toreplace the aging coroner case management system.

2018 A Look Forward • Implementation of the new coroner case management

system.

• Maintain professional and effective relationships witharea mortuaries and funeral directors.

• Work with our colleagues in law enforcement and withthe District Attorney’s Office.

• Maintain a strong relationship with St. Anthony’sHospital and Lutheran Medical Center.

The Office of the Coroner provides professional and gracious service to families and friends of the deceased.


48%

Supplies$31,100

1%


41%


10%


Page | 98

Providing innovation and creativity to meet the county's needs for excellent, responsive, and cost-effective legal services.

COUNTY ATTORNEY

Mission

Organization Chart

County Attorney36.00 FTE

County Attorney (CAO) 34.00 FTE

Board of Equalization (BOE)2.00 FTE

Goals • The CAO will implement the

anticipated legislation regardinghuman trafficking, addressresidential treatment facilities, andaccommodate other new servicerequirements.

• The CAO will continue to automateits remaining systems, providingimplementation for the Assessor,the Airport, Human Services, andmental health cases, and willcontinue to train and providetechnology access to its clients toachieve maximal efficiency.

• Gather and record County Attorneyhistorical support of clients’missions.

• Continue to reduce paperfootprint.


Page | 99


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Charges for Services 9,700 16,500 4,000 4,000 Fines & Forfeitures 61,600 2,200 6,000 6,000 Claims & Judgements 4,900 239,700 - - Intra-County Transactions 2,234,600 2,417,500 2,136,100 2,136,100

Appropriated Reserves 2,127,900 1,938,500 2,694,900 2,896,700 TOTAL $ 4,438,700 $ 4,614,400 $ 4,841,000 $ 5,042,800

EXPENDITURES BY CATEGORY Salaries & Benefits 3,680,000 3,786,800 3,940,200 4,087,600 Supplies 116,300 87,200 109,500 106,000 Other Services & Charges 168,400 183,500 236,300 193,000 Interdepartmental 474,100 557,000 555,100 656,200

TOTAL $ 4,438,800 $ 4,614,500 $ 4,841,100 $ 5,042,800


Page | 100

Provides legal advice and representation to the Board of County Commissioners, Elected Officials, county departments, appointed committees, and Boards & Commissions, as authorized by the Board of County Commissioners. Handles a variety of general civil litigation matters, prosecutes zoning violations, transactional matters including real estate, land use, contracts, and finance. Provides advice, training, and representation to the Human Services department in the areas of adult and child protection, child support services, and public assistance appellate issues. The Human Services section also handles cases involving mental health, legal disabilities, and drug and alcohol commitments.

County Attorney



Actual 2016

Actual 2017

Budget 2018

Budget

Contract Documents Created 5,497 7,252 6,500 6,000

Contract Matters Worked 2,128 1,494 2,000 2,000

Land Use/ Real Property Documents Created 2,898 2,996 3,500 3,000

Land Use/ Real Property Matters Worked 919 992 1,100 900

Litigation Documents Created 6,857 8,498 8,000 7,000

Litigation Matters Worked 1,960 1,794 2,000 1,800

Dependency & Neglect Documents Created 26,008 34,276 32,000 30,000

Dependency & Neglect Matters Worked 951 845 1,000 900

Goals • Train Library and Fairgrounds clients on using Time

Matters.

• Continue to streamline the contract process.

• Improve the Human Services discovery process.

• Use Limited Status Employee to assist Open Spacein creating a master real estate database.

2017 Year in Review The County Attorney's Office (CAO) continues to expand its cutting-edge technology and service delivery models to provide the most efficient and high quality legal services. In 2017, the CAO increased its implementation to additional departments, including the Assessor, the Airport, the Board of Equalization, Purchasing, and Boards and Commissions. The CAO technology implementation allowed the CAO to continue to handle its increasing workload. Additionally, at the request of the Sheriff, the CAO continued a program to provide additional proactive legal assistance at the Sheriff’s Office.

2018 A Look Forward Time Matters for Library, Open Space, and Fairgrounds.


83%

Supplies$102,000

2%


3%


12%


Page | 101

Handles the administration of property tax abatement petitions for the Jefferson County Board of Equalization. The Board hires hearing officers to hear appeals of property valuation and classification by the Assessor, and appeals of determination of eligibility by the Assessor for the Qualifying Senior and Disabled Veteran Property Tax Exemptions. The Board of County Commissioners sits as the Jefferson County Board of Equalization. The Board of Equalization staff in the County Attorney’s Office also assist with appeals of property tax matters to the State Board of Assessment Appeals, to mediation, and to the courts.

Board of Equalization



Actual 2016

Actual 2017

Budget 2018

Budget Abatement Petitions 227 343 275 400 Board of Assessment Appeals Discovery Requests 206 127 48 275 Board of Assessment Appeals 315 76 450 275 Board of Equalization Appeals 1870 134 2460 750

Goals • Continue to process Property Tax Appeals efficiently

and effectively within the statutory time frame

• Continue to process QualifyingSenior and Disabled Veteran Property Tax Appealsefficiently and effectively within the statutory timeframe.

• To expand the technological horizons of the Boardof Equalization by utilizing the Time Matterssoftware.

• Continue to provide top-quality service to taxpayers and other County departments.

2017 Year in Review Redeployed CAO resources to program Time Matters to implement the requirements of the BOE due to TR’s inability to support the function.

2018 A Look Forward Continue to meet statutory deadlines.


48%

Supplies$4,000

1%


13%


38%


Page | 102

COUNTY MANAGER

Mission

Organization Chart

County Manager162.50 FTE

Deputy County Manager

Facilities Management

58.00 FTE

Fleet Services24.00 0FTE

Human Resources

20.00 FTE

County Manager

7.00 FTE

Justice Services48.50 FTE

Public Affairs5.00 FTE

Goals • Foster safe and healthy communities.

• Plan, develop, maintain, and enhance thecounty’s transportation system andinfrastructure.

• Foster responsible development andstewardship of the county's natural and man-made resources.

• Collaborate strategically with internal andexternal partners to promote economicvitality and opportunity.

• Encourage and enable self-sufficiency througheducation and community involvement.

• Increase the efficiency of business practices,communication and engagement throughinnovation and collaboration.

• Develop, motivate, and empower our team.

To promote the safety, health, and well-being of the Jefferson County community and the stewardship of its resources.


Page | 103


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Intergovernmental 4,968,300 4,498,800 4,309,800 3,998,900 Charges for Services 1,055,700 1,472,700 1,059,400 1,084,600 Investment Income 524,900 413,200 491,900 591,700 Miscellaneous 7,427,900 8,603,700 9,930,400 9,711,500 Claims & Judgements - 546,500 1,065,000 - Intra-County Transactions 35,016,900 35,920,100 38,303,100 38,951,800 Proceeds from Disposition 428,500 748,500 600,000 600,000 Appropriated Reserves 16,610,100 15,373,500 23,134,900 22,100,300 TOTAL $ 66,032,300 $ 67,576,900 $ 78,894,600 $ 77,038,900 EXPENDITURES BY CATEGORY Salaries & Benefits 11,420,000 11,921,200 12,522,200 13,369,600 Supplies 4,816,000 4,483,000 6,134,300 6,158,300 Other Services & Charges 44,772,600 46,516,100 49,888,300 49,432,100 Direct Assistance Payments 14,600 - - - Capital Projects & Equipment 1,302,300 1,636,800 6,933,000 4,625,700 Intergovernmental 200,000 200,000 400,000 400,000 Interdepartmental 3,506,800 2,819,700 3,016,800 3,053,200

TOTAL $ 66,032,300 $ 67,576,900 $ 78,894,600 $ 77,038,900


Page | 104

Provide Jefferson County employees and visitors with a safe, accessible, functional, comfortable, and sustainably-built environment in which to conduct business.

Facilities Management



Actual 2016

Actual 2017

Budget 2018

Budget

Number of buildings maintained 83 83 83 83

Number of square feet maintained 1,411,006 1,411,006 1,411,006 1,411,006

Number of work orders completed 6,750 7,332 7,500 7,450

Customer Experience Net Promoter Score 59 62 65 70

Goals • Goal 1 Earn an NPS of at least 70.

• Goal 2 Complete all MMRR Projects withinapproved Budget.

• Goal 3 Revamp Countywide Recycling Program.

• Goal 4 Complete Phase I of Facilities Master Planimplementation.

2017 Year in Review Hired new Sustainability Coordinator position, improved NPS to 84, managed Facilities Master Plan, completed AHU Replacements, conducted Facility Condition Assessments on Administration and Courts Facility and New York Building, completed over 50 capital maintenance projects and managed another successful Slash Collection Program.

2018 A Look Forward Will use new Space Standards with Facilities Master Plan implementation.

Salaries & Benefit$4,782,500

37%

Supplies$2,306,700

18%


36%

Interdepartmenta$1,151,800

9%


Page | 105

Fleet Services



Actual 2016

Actual 2017

Budget 2018

Budget

Number of vehicles/equipment maintained 1,065 1,103 1,164 1,164

Number of work orders completed 5,850 5,818 5,966 5,966

Fleet availability 97% 98% 98.08% 98% % of unscheduled repairs to preventative maintenance 15% 8% 8.79% 8%

Goals • Goal 1 – Continue to provide utilization reports to

divisions, and to work with divisions to obtainvehicles/equipment that best fit their needs.

• Goal 2 – Continue to keep fleet availability at 95%or above.

• Goal 3 – Research automation of motor pool.

2017 Year in Review Replaced vehicles based on age, odometer reading and maintenance costs. If vehicles are not replaced based on these criteria, then the replacement schedule for the following year increases.

2018 A Look Forward • Remove and replace the fuel site controller at all

ten outlying fuel site locations. If systems are notupdated and fail for any reason, we will not be ableto dispense fuel at that site.

• Keep equipment downtime to a minimum andavailability at 95% or above.

• Manage increasing number of recalls on vehicles.

• Retain and attract quality technicians.

To provide safe, reliable, and appropriate vehicles and vehicle services to all Jefferson County divisions and departments in the most responsive and cost-effective manner possible.


17%

Supplies$3,395,800

30%


8%

Capital Projects & Equipment$4,625,700

41%


4%


Page | 106

Human Resources



Actual 2016

Actual 2017

Budget 2018

Budget

Employee Relations Survey n/a 97% >=95% >=95% Talent Acquisition Post-Hire Survey n/a 97% >=95% >=95% Annual Training Participation Hours 10,000 12,793 >=10,000 >=10,000 Total Compensation Survey n/a 99% >=95% >=95% Participation in Biometrics Initiative n/a 60% >=55% >=55%

Benefits Fund Balance positive positive positive positive


5%

Supplies$51,200

0%


93%


2%

Human Resources partners with all Jefferson County departments to attract, develop, and engage a high-quality workforce.

Goals • Motivate and engage the workforce to obtain the

strategic priorities that are in alignment withconsumerism and desired results (Return onInvestment, ROI) of the county’s benefit programs,wellness initiatives, and absence management.

• Provide partnership, support, and consultation toall leadership and staff to engage the workforce bypromoting positive and legally compliant workenvironments using systems and technology todrive data focused decisions, maintain compliance,and increase efficiency.

• Develop and maintain competitive pay plans basedon internal equity and external market data.

• Attract and acquire a strong and diverse pool ofqualified applicants to hiring managers in a timelymanner while creating an organizationalenvironment that supports on-going employeedevelopment and superior performance at alllevels.

2017 Year in Review Human Resources successfully collaborated with other departments to implement the new PTO program. In addition, positive strides were made in employee engagement metrics along with the roll out of a new Leadership Academy.

2018 A Look Forward Looking forward, Human Resources will focus on process improvement and additional steps toward a talent management strategy.


Page | 107

Justice Services supports and improves the functions of the justice system by providing innovative and cost-effective enhancements to those functions; fortifying public safety and quality of life of citizens; and supplying opportunities for the individuals processed by the justice system to demonstrate their potential as contributing, responsible members of society. Justice Services works collaboratively with the Jefferson County Courts, District Attorney, Sheriff’s Office, Community Corrections Board, and other criminal justice partners.

Justice Services


Performance Indicators 2015 Actual

2016 Actual

2017 Actual

2018 Budget

Number of hours ordered to community services 156,516 170,000 137,570 175,000

Community service client hours completed 134,422 140,000 127,583 140,000

Community corrections referrals 1,142 1,195 1,352 1,350

Mediation referrals 1,560 1,500 1,460 1,500

Pretrial case management intakes 4,476 4,500 3,942 5,000

Goals • Improve public safety and appearance in court for

defendants.

• Provide planning and administrative support to furtherthe efforts of the Criminal Justice CoordinatingCommittee.

• Increase data-driven decision making and processimprovements through utilization of data analysis.

2017 Year in Review • Identified issues & implemented programming changes

to better utilize available resource.

• Rebuilt the Criminal Justice Planning Unit.

• Improved public safety and appearance in court fordefendants.

2018 A Look Forward • Strive to provide, offer, or refer services to reduce

recidivism, decrease dependence on the system, increase self-sufficiency, and promote public safety.

• Create efficiencies in delivery of service by increasinguse of technology, aligning services with needs, andreducing duplication.

• Our programs will identify initiatives to reduce the jailpopulation, evaluate use of criminal justice resources,and improve public safety.


39%

Supplies$205,400

2%


52%


7%


Page | 108

To engage the Jeffco community.

Public Affairs


Goals • Create/implement new county brand standards.

• Launch new county website.

• Lead strategic communications, launch EngageJeffco newsletter.

• Process improvement.

2017 Year in Review 2017 was a monumental year for Public Affairs. The department spearheaded the launch of a new, coordinated brand for the county as well as a new website. We also launched a newsletter called Engage Jeffco and continue to add new partners to the list of contributors. These projects benefit the Jeffco community working with every department, division and elected/appointed office.

2018 A Look Forward • Lead strategic communications and branding.

• Champion technology and innovation.

• ServiceNow rollout.

• Build relationships.

• Share resources and knowledge.


68%Supplies

$71,900 9%


13%


10%


Page | 109

Investing in the future of Jefferson County by providing quality services in the areas of: planning and development, building safety, infrastructure design, construction and maintenance, airport operations, and business opportunities.

DEVELOPMENT & TRANSPORTATION

Mission

Organization Chart

Development & Transportation314.40 FTE

D&T Admin2.00 FTE

Airport21.80 FTE

Building Safety28.00 FTE

Planning & Zoning

41.00 FTE

Road & Bridge190.60 FTE

Transportation & Engineering

31.00 FTE

Goals • Create an Airport Advisory

Board to draft a strategic planand create awareness andeducational opportunities forthe community.

• Review and draft changes toland development regulationsand processes to increaseefficiency and customer service.

• Prioritize and implementinfrastructure capital andmaintenance projects.


Page | 110


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Taxes & Special Assessments 36,684,400 37,636,900 39,045,900 40,418,400 Licenses & Permits 4,203,200 4,436,100 3,891,500 4,012,500 Intergovernmental 1,826,900 6,377,600 3,515,700 650,000 Charges for Services 2,242,800 2,838,900 1,801,600 4,566,800 Fines & Forfeitures 6,100 3,500 500 1,500 Investment Income 3,158,600 3,134,900 3,260,200 3,380,000 Miscellaneous 614,300 453,700 61,900 62,100 Claims & Judgements 8,100 - - - Intra-County Transactions 2,984,400 3,333,400 1,435,000 945,000 Proceeds from Disposition 1,667,600 848,100 20,500 5,000 Appropriated Reserves 4,059,500 822,600 15,281,900 20,260,900

TOTAL $ 57,455,800 $ 59,885,600 $ 68,314,600 $ 74,302,300 EXPENDITURES BY CATEGORY Salaries & Benefits 20,745,600 21,440,600 23,324,800 23,568,400 Supplies 3,732,200 3,896,900 7,786,900 4,179,300 Other Services & Charges 6,421,300 6,758,500 11,211,700 9,096,400 Capital Projects & Equipment 11,418,700 12,395,200 7,246,400 20,373,000 Intergovernmental 3,607,600 3,009,300 4,468,300 3,988,200 Interdepartmental 11,530,200 12,385,200 14,276,500 13,096,900

TOTAL $ 57,455,800 $ 59,885,600 $ 68,314,600 $ 74,302,300


Page | 111

The Airport seeks to provide safe and efficient operations while enhancing its financial, social, and environmental sustainability. Rocky Mountain Metropolitan Airport (KBJC) is the fourth busiest airport in Colorado. The airport runs three runways with more than 160,000 annual operations, on 1,700 acres of land. The airport provides regional air service along with large on-demand aircraft charter. KBJC is home to more than 40 aviation companies and flight departments. The airport generates more than $460 million in annual economic impact.

Airport



Actual 2016

Actual 2017

Budget 2018

Budget

Gallons of fuel sold 3,139,180 3,404,766 3,500,000 3,600,000 Increase operating revenues for capital expenditures 3,344,070 3,187,046 3,286,790 3,296,487

Long term land leases developed 4 3 3 4

Rank in NW Mountain region for busiest airports 10th 10th 10th 10th

Goals • Obtain new ARFF (Aircraft Rescue & Fire Fighting)

Vehicle.• Form the Airport Advisory Board.• Engage airport employees to further develop their

airport knowledge & to continually achieve airportobjectives.

• Continue with reorganization of airport staff as itrelates to job duties and responsibilities.

2017 Year in Review • Engaged tenants to help improve tenant

relations/customer service.• Changed billing cycles to match lease language.• Launched new airport website.• 7Eleven, Arby’s, AVEX, and Gilbert Aerospace joined

RMMA as new long-term tenants.• Hired new Airport Director, Paul Anslow.• Building C-1 sale to JetTech completed.• Fuel flowage increased to 3.45 million gallons.• Total number of airport operations increased 16.5% to

170,553.2018 A Look Forward • Sign lease with new FBO (Fixed Base Operator)

Sheltair – this will help bring competition to lower fuel prices for tenants.

• Replace aging Airfield Ag Mower.• Completion of vehicle service road to connect access

to South West area of airport.• Completion of new Fuel Farm Access Road from end

of East ramp.• Conduct master drainage study to help with future

projects.• Form the Airport Advisory Board.• Obtain new ARFF (Aircraft Rescue & Fire Fighting)

Vehicle.


26%

Supplies$589,400

9%


9%


51%


5%


Page | 112

The purpose of the Building Safety Division is to deliver the best possible service while ensuring the safety and welfare of the public by inspecting and reviewing the design, construction, use, occupancy, location, and maintenance of all buildings and structures within unincorporated Jefferson County.

Building Safety



Actual 2016

Actual 2017

Budget 2018

Budget

Number of permits issued 11,800 13,171 18,290 15,500

Number of commercial building plans reviewed 257 241 238 240

Number of residential building plans reviewed 1,700 1,713 1,857 1,790

Number of online permit requests 5,000 5,926 13,753 11,800

Next day inspections 95% 99% 99% 95%

Residential plan review within three days 95% 98% 98% 95%

Commercial plan review within seven days 85% 100% 98% 95%

Percent of permit requests made online 22% 34% 29% 32%

Goals • Prepare adoption documents for updating to the 2018

International Codes.

• Provide four contractor training sessions on the 2018codes.

• Work with ITS to enhance the public interface foronline plan submittals.

• Continue staff development by maintaining andacquiring additional professional certifications.

2017 Year in Review • With the May hailstorm, the division utilized eight

temporary employees to cover the increase in workload.

• Established new records for number of permits andinspections in a single year.

• Achieved SOLSMART Gold designation for efficientlyprocessing photovoltaic systems.

• Division received the Safe and Healthy CommunitiesCommissioner Award.

• Division director named ICC Code Official of the Year.

2018 A Look Forward The impact of the hailstorm will continue in 2018. Include electronic checks as another means of payment for online services.


74%Supplies

$63,200 2%


3%


21%


Page | 113

Jefferson County Planning and Zoning develops long range plans for the orderly growth and development of the county. The division provides the public with planning services and information based on land development regulation and the zoning resolution for the unincorporated portion of Jefferson County. These services include but are not limited to: interpretation of current and future land use, development and subdivision consultation, and issuance of fence, sign, grading, driveway and building permits.

Planning & Zoning



Actual 2016

Actual 2017

Actual 2018

Budget

Total Permit applications 4,913 4,785 4,967 4,800

Development review applications 431 457 535 515

Zoning Enforcement* 1,994 1,986 1,743 1,800

Public Hearing Cases 209 179 228 250

Pre-applications 103 132 153 170

Total Contacts (phone/email/front counter) n/a n/a 43,041 45,000

*voided complaints were not included in 2017


73%

Supplies$50,400

1%


5%

Interdepartmental$1,089,100

21%

Goals

Notable goals for 2018 include: • Analysis of all Long-Range Planning documents to

prioritize implementation of plan strategies. Developschedule for updates and creation of new plans.

• Streamline and automate development review andpermitting processes. Continue to develop division’sonline presence.

• Update programs and regulations to assure resilience.Focus on short term rental, grading, site approval,drainage and strategic partnerships.

• Work collaboratively with DRCOG and US CensusBureau on completing processes integral to obtainingan accurate census of Jefferson County.

2017 Year in Review 2017 saw the completion of several improvements to the Zoning Resolution and the Land Development Regulations. The team completed a revamp of the website and was recognized for improving permitting of solar installations. With increased population growth rate leading to more permitting, work load continued a trend of expansion while staff levels remained flat. Long time Planning and Zoning Director John Wolforth retired and New director Chris O’Keefe, renewed a focus on customer service, efficiency and good governance.

2018 A Look Forward Anticipated accomplishments for 2018 include the adoption of major regulation updates begun in 2017, revamping processes to provide timelier customer service and robust community involvement, an automation of permit application processes, and streamlining many common tasks. Staffing will continue to be a challenge as work volume will remain high.


Page | 114

In the most cost-effective manner, Road and Bridge performs necessary maintenance and improvements to the county’s infrastructure assuring the best possible conditions for the optimum safety and accessibility of the public, while preserving the environment.

Road & Bridge



Actual 2016

Actual 2017

Actual 2018

Budget

Linear feet of curb and gutter replacement 40,000 55,000 78,000 60,000

Paved lane miles overlaid, or slurry sealed 92 99 101 95

Lane miles of paved roads maintained 2,950 2,950 2,950 2,950 Reduction in metro area particulate levels through correct sand and salt applications and sweeping after snow storms (goal 39%) 48% 48% 41% 48% Reduction in mountain area particulate levels through correct sand and salt applications and sweeping after snow storms (goal 21%) 35% 35% 35% 35%


29%

Supplies$3,352,300

8%


15%


17%

Intergovernmental$2,883,200

7%


24%

Goals • Overlay 95 lane miles of paved roads with a condition

index less than 60 to improve condition index to 90.

• Invest 3 million dollars in replacement of curb andgutter on the roads that will be overlaid.

• Replace aging culverts throughout Jefferson County.

• Utilize Cartegraph to inspect and track themaintenance of Jefferson County’s Infrastructure.

2017 Year in Review Road & Bridge replaced 49 culverts, overlaid 101 lane miles of road surface, and replaced 60,000 linear feet of curb, gutter, and sidewalk throughout Jefferson County.

2018 A Look Forward Road & Bridge will focus on bringing the Overall Condition Index (OCI) of paved roads up to 70%. Additionally, 50 aging culverts will be replaced.


Page | 115

The mission of the Jefferson County Transportation and Engineering Division is to provide the highest quality and professional services for planning, design and construction of county infrastructure, and management of stormwater runoff. The division’s objective is to administer all the capital improvement projects for paving, drainage, including design, contracting inspections and final acceptance of projects, while being sensitive to the environment.

Transportation & Engineering



Actual 2016

Actual 2017

Actual 2018

Budget

Number of major projects 7 8 9 6

Number of minor projects 20 19 17 15

Number of citizen inquiries 418 414 393 425 Projects awarded within 10% of engineer’s estimate 75% 100% 80% 80% % of change order costs as part of original construction contract 5% 2.4% 1.9% 5% % of citizen inquires resolved within expected time frame 72% 71% 76% 80%

Goals • Complete all scheduled major CIP projects approved

for the 2018 budget.• Construct the Safety Projects using FASTER (Funding

Advancement for Surface Transportation andEconomic recovery) funds.

• Complete the WestConnect PEL for Hwy 93, US6, andC470.

• Participate in the DRCOG TIP process and distributionof funds to cities and the county.

2017 Year in Review • Completed 95% construction of Waterton/Wadsworth

intersection.• Acquired right-of-way and easements for McIntyre

Street Phase II.• Updated Jefferson County’s Major Thoroughfare Plan.• Updated the Transportation Impact Fee Policy.• Started construction of Chatfield Avenue from Pierce

Street to Kendall Boulevard.• Started construction of improvements to the dam

located at Beers Sisters Lake Reservoir to bring it tothe State Engineer’s standards.

• Completed four safety and drainage projects.

2018 A Look Forward • DRCOG Transportation Improvement Program call for

projects• WestConnect• ADA compliance• McIntyre Street and Van Bibber Creek Improvements• Quincy Avenue Design• Federal Grants for sidewalk and traffic signal


15%Supplies$122,900

1%


9%


63%


5%


7%


Page | 116

DISTRICT ATTORNEY

Mission

Organization Chart Goals • Further develop Cold Case Unit for

unsolved homicides and missingpersons cases.

• Maintain Human Trafficking Unit tocombat human trafficking inColorado. Continue to providecrime prevention programs for thecommunity.

• Actively participate in diversionprograms and specialty courts foroffenders.

• Attract and retain a staff with theexpertise and commitmentsufficient to achieve the mission ofthe District Attorney's Office.

• Apply equal justice under the law.Seek the just outcome in everysingle case -- for the victim, theaccused and the community.

It is the mission of the District Attorney's Office of the First Judicial District to do justice through the vigorous investigation and prosecution of criminal offenses. The District Attorney's Office is committed to ensuring public safety and protecting the rights of all individuals. The office seeks to accomplish this mission by prioritizing the needs and safety of the community, particularly the victims of crime. By doing justice, the District Attorney helps to ensure a safe community for the citizens and businesses within Jefferson and Gilpin Counties.

District Attorney177.35 FTE


Page | 117


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Intergovernmental 555,200 526,600 538,800 531,600 Charges for Services 1,216,100 1,158,100 838,800 844,500 Miscellaneous 100 39,500 - - Claims & Judgements 900 800 1,000 1,000 Appropriated Reserve 18,669,900 19,886,100 21,088,000 21,618,100

TOTAL $ 20,442,100 $ 21,611,200 $ 22,466,600 $ 22,995,300 EXPENDITURES BY CATEGORY Salaries & Benefits 17,116,100 17,776,200 18,356,800 18,968,900 Supplies 336,300 262,700 346,600 304,600 Other Services & Charges 1,077,900 1,094,700 1,389,900 1,338,900 Capital Projects & Equipment 69,800 398,000 161,100 75,000 Interdepartmental 1,842,000 2,079,600 2,212,300 2,307,900

TOTAL $ 20,442,100 $ 21,611,200 $ 22,466,600 $ 22,995,300


Page | 118

The District Attorney (DA) is charged with the investigation and prosecution of criminal offenses occurring in the First Judicial District. The First Judicial District includes Jefferson and Gilpin counties. Each year, the District Attorney's Office handles approximately 33,500 cases. There is a staff of approximately 200, including interns and volunteers.

District Attorney



Actual 2016

Actual 2017

Actual 2018

Budget

Felony Cases 3,844 4,200 4,467 4,500

Juvenile Cases 762 780 779 800

Misdemeanor Cases 6,780 7,100 6,988 7,200

Traffic/Infraction Cases 18,421 19,100 20,415 21,000

Total Cases Handled 29,807 31,180 32,649 33,500

Total Trials 380 400 363 400

Restitution Collected $2,693,304 $2,7000,000 $2,936,490 $3,000,000

Domestic Violence Fast Track Cases 1,513 1,604 1,580 1,615

Subpoenas Sent Per Year 43,555 44,000 40,448 42,000

Diversion Unit Caseload 1,423 1,450 1,608 1,640

Investigations Unit Cases Assigned 8,194 8,594 6,154 6,400

2017 Year in Review • Developing a Family Justice Center.

• Started a Sexual Assault Rapid ResponseTeam, funded by a grant.

• Moving towards a paperless environment, toinclude moving to a new computer database(Action), E-Filing and E-Discovery.

• Continued success of the 7th Annual SeniorLaw Day.

• Total Number of cases increased from 2016to 2017 by 1,469.

2018 A Look Forward • Continue to develop a Family Justice Center.

To include having a physical location securedby the end of 2018.

• To successfully complete and implement E-Discovery with all law enforcement agenciesin the 1st Judicial District.

• To change our method of how we subpoenalaw enforcement by converting to anelectronic email method.


83%

Supplies$304,600

1%


6%

Capital Projects & Equipment$75,000

0%


10%


Page | 119

FINANCE & IT

Mission

Organization Chart

Finance & IT117.00 FTE

Finance & IT Administation

1.00 FTE

Accounting28.00 FTE

Budget & Risk Management

12.00 FTE

IT Services76.00 FTE

Four Strategic Directions

1. Innovation2. Staff Development & Investment3. Collaboration & Communication4. Process Documentation &

Improvement

Values

• Deliver relentless customer service.

• Promote continuous innovation.

• Ensure integrity and accountability.

• Encourage communication,collaboration and empowerment.

The mission of the Jefferson County Finance and IT department is to serve our customers and create value by providing innovative solutions and ensuring stewardship of county resources.


Page | 120


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Charges for Services 97,300 40,400 - - Investment Income 47,100 16,100 41,900 45,200 Miscellaneous 100 300,000 - - Claims & Judgements 164,700 178,400 - - Intra-County Transactions 4,058,800 6,055,900 5,893,700 6,251,800 Proceeds from Disposition 2,500 8,000 - - Appropriated Reserve 14,337,900 15,144,100 17,556,200 19,300,800

TOTAL $ 18,708,400 $ 21,742,800 $ 23,491,800 $ 25,597,800 EXPENDITURES BY CATEGORY Salaries & Benefits 9,935,500 10,800,900 12,135,600 12,953,000 Supplies 512,100 417,700 770,600 607,100 Other Services & Charges 5,606,100 7,192,000 7,808,700 9,524,300 Capital Projects & Equipment 1,115,200 1,714,500 1,065,000 632,600 Interdepartmental 1,539,500 1,617,600 1,711,900 1,880,800

TOTAL $ 18,708,400 $ 21,742,800 $ 23,491,800 $ 25,597,800


Page | 121

The Accounting division is responsible for the county’s external financial reportingand oversees the preparation of the Comprehensive Annual Financial Report, which details the county’s financial activities during the fiscal year. The Accounting Division is also responsible for payroll administration, fixed asset control, coordination of annual external audit, debt administration, sales tax analysis, coordination of interdepartmental cost allocation, accounts payable and other financial services that provide assurance that the county’s assets are being properly safeguarded. The Purchasing function, with the authorization of the Board of County Commissioners, is responsible for providing a centralized source for purchasing activities that result in the greatest value for each taxpayer dollar spent while maintaining the highest ethical standards.

Accounting



Actual 2016

Actual 2017

Budget 2018

Budget

Number of invoices issued 3,837 3,800 3,906 3,900

Number of 1099s issued 417 650 450 500

Number of purchasing card transactions 22,368 25,000 30,038 28,000

Goals There were four Strategic Directions established for Finance & IT: • Innovation• Staff Development & Investment• Collaboration & Communication• Process Documentation & Improvement

2017 Year in Review The team received their 32nd Certificate of Achievement in Financial Reporting for the 2016 Comprehensive Annual Financial Report (CAFR) and the independent auditor gave the county an unmodified opinion. The division has been working to improve processes and internal controls as well as working on the Department and Division’s strategic goals.

The Kronos upgrade to version 8 was completed as well as moving over the rest of the Sheriff’s employees to Kronos. Payroll played a key role in moving the county to the Paid Time Off (PTO) policy. W-2 copies are now online in employee self-service. Purchasing continued to help departments find ways of cost avoidance which totaled $3.77M for 2017. Purchasing offered quarterly Procurement 101 courses as well as a solicitation flowchart. The Accounting Cross Organizational Team continued meeting monthly to go over policy, procedures and internal controls. The Audit Committee’s project for 2017 was a fuel audit which was finished, and the results will be distributed in early 2018.

2018 A Look Forward Accounting will continue meeting with the Cross Organizational Committee to look at internal controls, accounting procedures, and audit findings. Purchasing will continue their cost containment efforts and will be offering a Request for Proposal (RFP) training. The Purchasing 3-year plan will be finalized and progress on this year’s goals started. The division will be helping with the functional requirements and evaluation of the RFP for a cloud-based enterprise-wide financial and human resource system.


70%

Supplies$35,000

1%


12%


17%


Page | 122

Budget & Risk Management provides budget management and analytical support to Jefferson County’s departments and officials, so they can make informed managerial and policy decisions while ensuring the financial resiliency of all county services and operations. This division also helps protect the assets of Jefferson County, including personnel, buildings, automobiles, and equipment through effective loss prevention, loss control, and claims management.

Budget & Risk Management



Actual 2016

Actual 2017

Budget 2018

Budget

Number of district mill levies certified 259 234 228 225

Business case and 5-Year Project requests 197 225 253 176

Number of Worker’s Compensation claims 194 198 191 200

Number of Property claims 198 199 187 185

Number of Liability claims 119 82 63 67

Budget submitted to State in timely manner Yes Yes Yes Yes

Goals • Achieve efficiencies and effectiveness by enhancing quality

control throughout the budget development process.

• Develop policies and procedures that cultivate a Countywideculture of financial resiliency and stewardship.

• Become a customer-focused organization by improvingcommunication, developing partnerships, and promotingtransparency.

• Develop programs which will protect the county’s assets andresources while resulting in a reduction of accidents andclaims.

2017 Year in Review • A more streamlined and informative Budget Development

Manual was published.

• In collaboration with numerous county partners, theOpenGov financial transparency online portal wassuccessfully launched.

• Achieved performing at a level better than the benchmarkand best practices in costs per payroll as established by theinsurance industry.

• Implemented the Tulip program which allows usage ofcounty property by smaller events while protecting thecounty assets and allowing public use.

2018 A Look Forward • Redesign the GFOA Budget Book to improve ease of use and

financial transparency.


28%

Supplies$151,500

3%Other Services & Charges

$2,746,500 60%


9%


Page | 123

The mission of Information Technology Services is to provide technology-based information systems and communication services to the county and its residents, so they can accomplish their business objectives.

IT Services



Actual 2016

Actual 2017

Budget 2018

Budget

Number of personal computers supported 2,300 2,204 2,154 2187

Number of servers supported 440 426 591 470

Number of business applications supported 525 528 110* 118

Number of service call requests 7,500 8,515 9,758 9,826

* Definition of a business application changed

Goals • Workforce & Citizen Empowerment

• Information Management & Security

• Flexible, Scalable and Reliable Infrastructure forService Delivery

2017 Year in Review In 2017 IT Services worked closely with the Public Affairs division to redesign and implement all new websites. The emphasis was on usability and citizen-centric design. IT Services initiated a new program for cloud back-up and storage. The cloud initiative is flexible, scalable and secure.

2018 A Look Forward In 2018 we will be implementing business process improvements to increase efficiency prior to implementing a new ERP system. We will be rolling out an improved property record search for citizens. Projects will be prioritized based on efficiency, business value and regulatory compliance.


52%

Supplies$418,600

2%


37%


4%


5%


Page | 124

HUMAN SERVICES

Mission

Organization Chart

Human Services685.25 FTE

Child Support Services57.00 FTE

Business, Finance, &

Administration68.75 FTE

Children, Youth,

Families & Adult

Protection231.45 FTE

Community Assistance211.25 FTE

Community & Workforce

Development45.50 FTE

Head Start71.30 FTE

Vision • We provide excellent, individualized

service throughout communitieswith dignity and respect.

• We collaborate with communitypartners to provide a wide-range ofintegrated services to meet diverseneeds.

• We are the employer of choice forpassionate and motivatedprofessionals.

Values • Person Centered• Passionate and Motivated Leaders• Professional Excellence• Fiscal Responsibility• Inclusiveness• Transparency• Creativity and Innovation• Collaborative Decision Making• Integrity

Jefferson County Human Services employs talented, passionate professionals who empower people and communities to thrive.


Page | 125


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Taxes & Special Assessments 17,002,100 18,402,600 18,810,500 20,579,400 Intergovernmental 47,491,800 48,230,800 50,514,400 51,159,500 Charges for Services 481,300 729,800 233,900 164,300 Investment Income 28,300 21,400 10,100 39,500 Miscellaneous 340,800 386,600 362,200 404,900 Intra-County Transactions 3,016,800 6,446,700 5,786,800 6,669,400 Proceeds from Disposition 60,600 17,800 - - Appropriated Reserve 21,900 (3,179,600) 20,200 29,900

TOTAL $ 68,443,500 $ 71,056,000 $ 75,738,200 $ 79,046,900 EXPENDITURES BY CATEGORY Salaries & Benefits 38,807,600 41,124,100 43,387,400 45,924,500 Supplies 854,500 1,022,100 1,791,500 1,392,200 Other Services & Charges 4,628,600 4,139,400 6,327,300 4,852,400 Direct Assistance Payments 6,188,500 6,024,200 6,931,900 7,444,300 Capital Projects & Equipment 233,200 13,000 209,400 - Intergovernmental 10,832,800 10,772,600 9,544,600 10,801,600 Interdepartmental 6,898,400 7,960,600 7,546,000 8,631,900

TOTAL $ 68,443,500 $ 71,056,000 $ 75,738,200 $ 79,046,900


Page | 126

At Jefferson County Human Services, we are committed to excellence and visionary leadership. This includes strong partnerships and wise stewardship of taxpayer dollars. This commitment is translated in to actionable programs that equate to concrete and measurable outcomes worth celebrating for the families, adults, and children that we serve. We do this through partnering with non-profit and faith-based organizations, businesses and education, with innovative cutting-edge practices.

Human Services: Community-Wide Initiatives

Jeffco Prosperity Project Power of Partnership

Goals • Jeffco Prosperity Project (JPP):

JPP works to move low-income families to success asdefined by them. The project focuses on children fromHead Start pre-school to high school diploma andbeyond as well as parents/families to self-sufficiency.

• Power of Partnership (POP):This collaboration between the faith community andgovernment creates opportunities for partnership tomeet individual needs of families and address largercommunity concerns, through a collaborative process.

2017 Year in Review For JPP, target areas of service included strength-based coaching, education for both parents and children, and empowerment.

PoP focused on reconnection and definition of new partnerships. PoP members responded with enthusiasm to appeals for support of homeless families moving into their first home, supporting families in crisis or providing furniture. Some requests came from a deeper more sustainable need and faith partners have stepped up to meet those needs.

2018 A Look Forward JPP continues to support its current families and there is a desire to further scale the successful practices in to other areas of Human Services.

PoP plans to target foster care recruitment and recruit new membership for POP.


Page | 127

The Business, Finance and Administration (BFA) Division provides administrative, financial, and workplace support for the divisions within Human Services. This includes performing program quality assurance and fraud investigations working to ensure proper distribution of tax payer dollars.

Business, Finance, & Administration


Goals • Provide timely, accurate & meaningful financial

information to facilitate informed decisionmaking that results in responsible fiscalstewardship.

2017 Year in Review The Human Services Department was within 5% of the county budget.

2018 A Look Forward The Division will continue to provide a high level of support to the Department for continued fiscal responsibility. Also, we will provide more meaningful data analytics, which will create efficiencies throughout the Department.


64%

Supplies$228,600


22%

Direct Assistance Payments$209,800

3%

Interdepartmental$(467,400)

-7%


Page | 128

The Children, Youth, Families and Adult Protection (CYFAP) division promotes the safety, well-being, and permanency of children, youth and families, so children can thrive in families, and adults thrive in the community. Programs include Adult Protection Services (APS), Child Protection, Foster Care & Adoption, Youth Services, and Kinship Support. The vision of CYFAP is that children thrive in families and adults thrive in communities.

Children, Youth, Families and Adult Protection



Actual 2016

Actual 2017

Budget 2018

Budget Number of referrals received and processed in Child Welfare 7,530 8,185 8,245

9,300

Number of referrals that met the legal definition of abuse/neglect requiring assessment 3,431 3,694 4,026

3,500

Absence of abuse and neglect recurrence 94.6% 92.8% 94.6% 94.6%

Absence of abuse in care 99.68% 99.43% 99.68% 99.68%

Timeliness of monthly contacts in Adult Protection n/a n/a 90% 94% Percent of Adult Protection cases with safety improvement n/a n/a 90% 92%

Goals • Continue to integrate child and adult protection services

under a single division to share more resources andstreamline protection services.

• Safely reduce the number of children/youth in out ofhome care and support families in the community.

• Develop and enhance child welfare programming tomeet the needs of children, youth and families in theirhomes and communities, i.e. visitation services andmental health services.

• Continue to explore and enhance service delivery foradult protective services through community providers.

2017 Year in Review This year Adult Protection Services (APS) has been incorporated into the Division formerly known as the Children, Youth and Families Division (CYF) to better align adult and child protection services.

Adult Protection Services continues to experience statutory and program changes. Mandatory reporting laws went into effect for at risk adults with intellectual and developmental disabilities. This has increased the number of reports of abuse received and in the number of cases served.

2018 A Look Forward Stabilize the workforce and improve caseworker retention. Continue to improve staff and organization resiliency, so workers thrive in Jeffco, so children thrive in families, and adults thrive in communities.


63%

Supplies$470,000

2%


6%

Direct Assistance Payments$3,088,000

11%

Intergovernmental$96,000

0%


18%


Page | 129

Child Support ensures that all children receive financial, medical, and emotional support from each parent so that families can become self-reliant.

Child Support Services



Actual 2016

Actual 2017

Budget 2018

Budget Total Cases 15,363 15,255 15,500 15,000

Problem Solving Court 300 300 330 350

Cases in Mediation 533 432 500 500

State IVD PEP Goal 94.20% 96.70% 90.00% 90.00%

Caseload with orders 89.40% 90.40% 80.00% 80.00%

Percent of current support paid 66.70% 67.00% 66.00% 66.00%

YTD arrears cases with a payment 64.80% 71.40% 71.40% 71.40%

Cases with arrears with a monthly payment 46.40% 44.80% 44.80% 44.80%

Total Collections* $33,250,000 $33,500,000 $33,750,000 $33,110,000

Goals • Meet or exceed county, state and federal measures.

• Increase collections through current consistent supportpayments and enforcement of medical support.

• Continue the use of technology, innovation and trainingto support the accomplishment of the tasks.

2017 Year in Review Child Support Services (CSS) collected $32.4 million for approximately 14,271 active custodial parents or 28,542 children, or 28,542 unique fathers and mothers. $1.5 million will be retained to reimburse Federal TANF and Foster Care funding for 2017.

CSS was recognized in both 2014/2015, 2015/2016 and 2016/2017 for Most Outstanding and Most Improved programs of the ten large counties.

2018 A Look Forward Child Support Services anticipates an increase in applications due to separation and divorce rates and an increasing population of new residents moving to Colorado.


75%

Supplies$121,200

3%


3%


0%


19%


Page | 130

Community Assistance



Actual 2016

Actual 2017

Budget 2018

Budget

Food Assistance Applications 30,263 31,120 26,080 31,328

Medical Assistance Applications 17,580 15,056 6,750 12,580

Colorado Works Applications 3,499 3,560 3,350 4,051

Adult Financial Applications 1,302 1,305 1,275 1,311

Child Care Program-Number of Families Served 1,359 1,534 1,585 1,150

The Community Assistance Division (CAD) supports the strengths of families/individuals and communities by promoting employment and providing the assistance necessary to help families and individuals meet their basic needs. CAD accomplishes this mission by offering integrated services designed to both stabilize and support households from the time of application to the acquisition of sustained income. A combination of emergency/one-time funds and on-going financial assistance for food, medical care and basic needs allows families/individuals the opportunity to focus on personalized plans to improve stability. Additionally, our comprehensive, employment focused services and/or child care assistance helps families/individuals move toward economic security. Elderly and disabled persons of all ages may reach stability and independence through our Long-Term Care Services by providing financial and medical assistance.

Goals • Perform as a unified Division, providing integrated and

comprehensive services for customers and employees.

• Offer high-quality services through a Person-Centeredapproach.

• Cultivate a high-performing workforce.

2017 Year in Review Due to state/federal legislative changes, the cost of providing child care benefits has increased by 30 percent. While the expanded benefits for existing participants and increase in mandated provider reimbursement rates are beneficial, the costs reached an unsustainable level. In July, a Wait List for new applicants was created, to create the cost savings, by reducing the caseload, needed to stay within the allocation. As many as 327 families with 654 children, will not have access to child care benefits in the next year.

Open enrollment through the Health Exchange in Colorado has been faced with a myriad of challenges to consumers. Individuals are confronted with barriers in access, communication and resources making the enrollment process cumbersome. These issues are compounded by high reporting issues which reduce the likelihood an eligibility determination will occur.

2018 A Look Forward The Community Assistance Division is looking toward the future of Human Services and driving change through the Value Curve concept.


67%

Supplies$280,100

1%


5%

Direct Assistance Payments$3,408,300

17%


10%


Page | 131

The Community and Workforce Development (CWD) Division creates a bettercommunity through fostering effective partnerships serving the needs of low to moderate income populations. CWD administers federal Block Grants to address housing, economic, infrastructure, and resource needs. The division prepares individuals for successful career transitions, promoting self-reliance, and ensuring a quality workforce for business and future industry needs. CWD are leaders in developing and promoting strategic partnerships that contribute to a model workforce and thriving community.

Community and Workforce Development



Actual 2016

Actual 2017

Budget 2018

Budget

Homeless Point in Time 564 564 439 350

Customers Serviced in Career Center 5,765 6,200 6,000 6,000

Referrals to WIA Adult Programs 820 700 610 532

Customers in WIA Youth Program 290 300 228 237

Number of People Served through CD Programs 4,100 4,000 3,900 4,500

Percentage of employers served 5.70% 6.00% 6.00% 5.22%

Number of persons receiving Workforce services 33,000 30,000 23,000 20,701


54%

Supplies$96,000

1% Other Services & Charges$(132,100)

-2%Direct Assistance Payments

$720,200 11%


22%


10%

Goals • Community Development will continue to focus on

addressing homelessness and increasing theworkforce/senior housing stock to better serve thecommunity needs.

• Workforce Development will continue to enhance publicawareness of available programs and services bypartnering with community organizations and offeringindividualized employment services to best meet theneeds of job seekers and the business community.

2017 Year in Review Coordination and collaboration through the business services team and the many organizations throughout Jefferson County that serve small and large businesses has improved the visibility of the value businesses can gain by working with the workforce center to meet their ever-changing workforce needs.

Nearly $2 million of federal funding has been reinvested into the community to provide much needed development or renovation of workforce and senior housing to meet the rapidly growing need for affordable housing units.

2018 A Look Forward The division is focused on matching a talented workforce with businesses by enhancing the Talent Pool and providing more career development opportunities for ALL job seekers.


Page | 132

Jefferson County Head Start is committed to providing education, health, nutrition, and family services to children and families in need. Jefferson County Head Start, in collaboration with families and communities, assists children and their families to become stronger, healthier, and self-reliant.

Head Start



Actual 2016

Actual 2017

Budget 2018

Budget % of children (<6 years of age) in Jefferson County that live in poverty 14% 13% 14% 14%

% of teachers meeting degree requirements 100% 100% 100% 100%

% of children identified as Special Education Eligible 14% 19% 17% 12%

Goals • Increase full day and before/after care slots to address

the increase in families that are working.

• All parents that enroll their child(ren) at Jefferson CountyHead Start (JCHS) have multiple opportunities to learnabout and enroll their child in the Jeffco ProsperityProject to provide continuity of support towards familyself-sufficiency once they move to Kindergarten.

2017 Year in Review JCHS has served 442 children and families in the 2016-2017 school year. Sixty-four families with the highest program eligibility scores could enroll their child in one of four Extended Preschool Initiatives Classrooms (EPIC) that were offered for the 2016-17 school year. JCHS successfully completed an Office of Head Start CLASS Review and will enter the 5th year of our 5-year grant cycle.

2018 A Look Forward • JCHS offers children with the highest, persistent,

behavior needs that are at future risk for being expelled from kindergarten, a low stimulus classroom. For children placed in this classroom, JCHS staff provide family therapy, individual child therapy and a low student teacher ratio. Head Start staff collaborate with a family’s transitioning kindergarten school to advocate for continued services so they are not expelled from kindergarten.

• In all developmental domains, JCHS students who attendfull day versus half day, continue to show a greaterincrease in student outcomes.


73%Supplies

$196,200 4%


16%


0%


7%


Page | 133

Jefferson County Public Library helps to build an educated and vibrant community by providing equal access to information and opportunities.

LIBRARY

Mission

Organization Chart

Jefferson County Library Board of Trustees

Library215.00 FTE

Library Library Capital Projects

Goals

• Increase access, availability andawareness of Library resources.

• Attract, develop and retain a highlyskilled and well-qualifiedworkforce.

• Maintain and improve facilities,equipment, grounds and ITsystems.

• Foster community engagement,lifelong learning, health and well -being.

• Improve the efficiency andeffectiveness of Library services.


Page | 134


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Taxes & Special Assessments 23,623,500 32,888,600 36,393,000 37,287,500 Intergovernmental 204,400 132,800 130,000 133,000 Charges for Services 99,600 115,000 153,500 135,100 Fines & Forfeitures 621,300 585,200 639,500 395,800 Investment Income 184,300 103,000 149,200 241,400 Miscellaneous 236,500 207,700 397,000 88,000 Claims & Judgements 1,000 400 - - Intra-County Transactions 3,300 5,000 - - Proceeds from Disposition 1,800 10,000 - - Appropriated Reserve (746,500) (4,383,500) 2,173,000 2,885,300

TOTAL $ 24,229,300 $ 29,664,400 $ 40,035,200 $ 41,166,000 EXPENDITURES BY CATEGORY Salaries & Benefits 13,495,600 15,371,700 16,385,800 17,044,400 Supplies 4,718,300 7,252,500 9,892,600 11,203,400 Other Services & Charges 3,075,200 3,136,100 9,145,000 8,119,400 Capital Projects & Equipment 169,900 963,500 1,463,900 1,563,700 Interdepartmental 2,770,300 2,940,600 3,148,000 3,235,200

TOTAL $ 24,229,300 $ 29,664,400 $ 40,035,200 $ 41,166,000


Page | 135

Jefferson County Public Library comprises 10 physical libraries, two administrative facilities, an online library (jeffcolibrary.org), robust outreach services, a Bookmobile and home delivery services. The Library provides Jeffco residents with equal access to: 1) a broad range of educational and information resources in varied formats; 2) access to computers, the internet and other current and emerging technologies; 3) programs and events designed to support personal growth and support positive community outcomes, and 4) robust outreach services.

Library



Actual 2016

Actual 2017

Budget 2018

Budget

Circulation/capita n/a 13.83 13.71 13.71

Visits/capita n/a 4.6 4.5 4.5

Program attendance/1000 capita n/a 407 439 439

Square footage/capita n/a 0.39 0.38 0.39

Public Service hours/1000 capita n/a 50.49 52.68 52.75

FTEs/1000 capita n/a 0.43 0.44 TBD

Customer Satisfaction n/a 8.87/10 8.90/10 Improved

Staff Turnover n/a 11.5% 9.1% TBD

Goals • Increase access, availability and awareness of

Library resources.

• Attract, develop and retain a highly skilled andwell-qualified workforce.

• Foster community engagement, lifelong learning,health and well -being.

• Improve the efficiency and effectiveness ofLibrary services.

2017 Year in Review • Increased # of items available to 1.1 million.

• Increased circulation per capita to 13.71.

• Maintained visits per capita at 4.5.

• Increased program attendance per capita to 439.

• Increased customer satisfaction ratings.

• Reduced staff turnover to 9.1%.

2018 A Look Forward • Attract and retain an executive director.

• Ensure appropriate staffing levels.


48%

Supplies$10,953,400

31%


12%


0%


9%


Page | 136

JCPL plans to invest $5.4 million in capital projects in 2018. Major projects include: 1) construction of a new Library in Edgewater; 2) planning for a major update of the Belmar Library; 3) routine repairs and maintenance; 4) maintenance of IT replacement cycles; 5) replacement of two automated book sorters and saving for future sorter replacements; and 6) plan for replacement of the Library’s Bookmobile.

Library Capital Projects



Actual 2016

Actual 2017

Budget 2018

Budget

% uptime/IT systems n/a n/a 99.8%

% bandwidth utilization n/a n/a 10% – 50% 50% - 79%

Technology replacement cycles n/a n/a 3 years 4 – 7 years

% uptime Facilities/Operations n/a n/a 99.9% 98.0%

Goals • Maintain and improve facilities, equipment,

grounds and IT systems.

• Improve the efficiency and effectiveness ofLibrary services.

2017 Year in Review • Completed major update of the Columbine

Library.

• Planned for 2018 construction of a new Library inEdgewater.

• Completed Master Facilities Plan.

• Met or exceeded all targets for IT system uptime,bandwidth utilization, technology replacementsand facilities/operations uptime.

2018 A Look Forward • Complete construction of a new Library in

Edgewater.

• Plan for a major update of the Belmar Library.

• Implement a new Intranet.

• Plan for replacement of the Library’s Bookmobile.

Supplies$250,000

5%Other Services & Charges

$3,696,600 68%


27%


Page | 137

JEFFCO PARKS

Mission

Organization Chart

Parks126.50 FTE

Events and Venues

Boettcher Mansion6.00 FTE

Fairgrounds10.00 FTE

CSU Extension5.00 FTE

Open Space105.50 FTE

Goals • Improve citizen convenience by

implementing an online reservationand registration system.

• Align programs and services withthe Cost Recovery Model.

• Centralize resources for budgetadministration, communicationsand community involvement.

Fast Facts • Jeffco Parks serves over 7.57M

visitors, guests, and participantsannually.

• New Jeffco Events & Venuesdivision created by mergingBoettcher Mansion andFairgrounds.

Enriching life throughout Jefferson County by preserving and stewarding open space, parklands and historic places, providing healthy activities and educational programs, and hosting family, community and regional events.


Page | 138


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Taxes & Special Assessments 41,934,700 43,932,400 44,500,000 46,834,200 Intergovernmental 341,800 1,935,400 75,000 50,000 Charges for Services 1,193,500 1,248,900 1,142,300 1,200,800 Fines & Forfeitures 6,100 11,800 10,000 10,500 Investment Income 777,400 584,600 744,100 954,100 Miscellaneous 78,700 197,700 64,000 99,700 Claims & Judgements 800 3,300 - - Intra-County Transactions 232,500 566,900 1,677,300 333,000 Proceeds from Disposition - 3,400 - 1,000 Appropriated Reserve 7,822,200 11,509,300 9,818,600 442,100

TOTAL $ 52,387,600 $ 59,993,900 $ 58,031,200 $ 49,925,400 EXPENDITURES BY CATEGORY Salaries & Benefits 9,030,100 9,256,900 10,368,400 11,105,200 Supplies 790,700 1,010,500 1,441,400 1,322,700 Other Services & Charges 14,576,200 15,257,800 16,711,600 15,372,600 Capital Projects & Equipment 12,165,300 16,072,400 12,289,300 4,224,500 Intergovernmental 13,372,200 15,655,600 14,047,600 14,748,700 Interdepartmental 2,453,100 2,740,700 3,172,800 3,151,600

TOTAL $ 52,387,600 $ 59,993,900 $ 58,031,200 $ 49,925,400


Page | 139

Built in 1917 as a Craftsman-style getaway for Colorado entrepreneur Charles Boettcher. The Boettcher Mansion is a National Register landmark adapted as a modern-day venue for social, professional and community events.

Boettcher Mansion



Actual 2016

Actual 2017

Budget 2018 Budget

Cost Recovery 85% 85% 85% 85% Customer Service Rating Average (10 being “excellent”) 9.66 9.69 9.52 10

Social Event Revenue $432,435 $403,068 $400,000 $400,000

Conference Revenue $34,269 $25,500 $20,000 $20,000

Events Hosted 464 415 434 420

Guests Served 16,098 14,056 15,533 15,000

Goals • Complete 2018 Capital Projects (see below).

• Continue to increase number of paid bookings.

• Continue to maintain high levels of cost recoveryand customer service ratings.

2017 Year in Review • Generated $527,000 in annual revenue to fully

offset operating expenses.

• Hosted a midsummer Centennial Celebrationattended by more than 500 participants.

• Collaborated to host Jefferson County HistoricalCommission’s Symposium - Fairgrounds Fair &Festival - Hiwan Museum’s Halloween Event.

• Finished Aspen Room Suite remodel.

2018 A Look Forward • Implement new Events & Venues Division merger

with Boettcher and Fairgrounds.

• Adopt best registration/reservation system forboth locations.

• Complete several capital projects, includinginterior remodel of new storage building.


57%

Supplies$40,800

6%


25%


12%


Page | 140

To provide research-based information and innovative services that aid in developing youth, further the local production and consumption of healthy foods, and enhance plant life and natural resources. Educational research-based programs and activities are provided for Jefferson County citizens in Youth Development, Horticulture and Food Systems, Natural Resources, Consumer Sciences and Community Development.

CSU Extension



Actual 2016

Actual 2017

Budget 2018

Budget

Number of public education contacts 155,813 291,344 155,000 200,000

Number of direct educational contacts 80,618 96,461 100,000 110,000

Overall Revenues 241,800 213,229 189,000 290,680

Cost Recovery 28.27% 24.24% 26.00% 27.72%

Goals • Successful completion of the first Family Leadership

Training Institute class.

• Further integrate education for new and beginningsmall farmers to support growth and consumption ofhealthy local food.

• Expand learning opportunities for youth; integratepositive youth development principles in additionalprogram areas.

• Develop new opportunities to increase volunteers andvolunteer hours.

2017 Year in Review • External resources ($46,500 plus in-kind) were secured

to explore, assess and begin implementation of theFamily Leadership Training Institute.

• Completed a year-long celebration of Extension’s 100years in the county.

• A focus on youth across all education areas wasdiscussed and plans for future integration started.

2018 A Look Forward • Increase awareness of services and participation in

programs by collaborating with Parks CommunityConnections Team.

• Improve and expand CSU Extension presence at JeffcoFair & Festival.


31%

Supplies$51,700

5%


54%


10%


Page | 141

Multi-purpose facility hosting over 1,200 community, equestrian, agricultural, recreation activities, 500,000 guests and other special events annually, including Jefferson County’s signature summer celebration, the Jeffco Fair & Festival.

Fairgrounds



Actual 2016

Actual 2017

Budget 2018

Budget

Cost Recovery 45% 33% 48% 40% Customer Service Rating Average (10 being “excellent”) 8 8.5 9.55 9

Jeffco Fair & Festival Attendance n/a 15,000 21,000 23,000

Event Bookings 1,156 1,435 1,225 1,300

Guests Hosted 452,000 494,600 493,100 495,000

Guests Served 5,200 5,400 6,900 7,000

Goals • Address maintenance, technology, aesthetic and

other improvements.

• Manageable attendance growth for the Jeffco Fair& Festival.

• Implement new processes to improve customerservice ratings.

2017 Year in Review • Hosted second Jeffco Fair & Festival, increased

attendance to 21,000.

• Improved customer service by revising processes,systems and through cross-training.

2018 A Look Forward • Events & Venues Division merger of Boettcher

Mansion and Jeffco Fairgrounds.

• Implement new software and tools forcampground and event registration andworkflow.

• A focus on attracting new events to venuesmanaged by the Division.


44%

Supplies$97,600

5%


16%


35%


Page | 142

• PRESERVE open space and parklands• PROTECT park and natural resources• PROVIDE healthy nature-based experiences

Manage and steward a system of 28 parks totaling 45,000 acres, with 236 miles of trails and 6.9 visitors annually.

Open Space



Actual 2016

Actual 2017

Budget 2018

Budget

Capital Project Dollars (Millions) 6.46 8.45 7.78 4.70

Visitor Stewardship Contacts 591,959 638,270 711,767 750,000

Education Program Participants 79,375 *105,211 *113,361 120,000

Number of New Trail Miles Constructed 5 4.3 8.7 1.8

Volunteer Service Hours 33,672 39,149 48,200 45,000

Value of volunteer Hours $793,312 $922,350 $1.25M $1.17M

Goals • Exceed Trails Master Plan Goal of 252 total miles of

trail.

• Initiate the Strategic Planning Process.

• Refine stewardship standards and systems.

• Lead a regional collaboration to address visitormanagement and park capacity.

2017 Year in Review • Clear Creek Canyon Park- completed Peaks to Plains

(P2P) Big Easy trailhead and connection to MayhemGulch.

• Celebrated 45 Years of Conservation.

• Land acquisitions of North Floyd Hill and MeyersRanch added 161 acres.

• Replaced and/or renovated 25 trailhead Kiosks.

2018 A Look Forward • Continue efforts to balance preservation by

purchasing land, building trails, and empowering park visitors to become land stewards.

• P2P – begin design/build phase on the next segmentof Mouth of the Canyon.

• Citizens Survey – obtain thoughts and desires fromJeffco residents.


21%

Supplies$1,132,600

2%


31%


9%


32%


5%


Page | 143

PUBLIC HEALTH

Mission

Organization Chart

Jefferson County Board of Health

Public Health165.85 FTE

Administrative Services Community Health Services

Environmental Health Services

Health Promotion & Lifestyle Management

Goals • Increase understanding of community

health needs and status throughassessment.

• Improve community health throughengagement to address determinants ofhealth and health equity.

• Enhance organizational competence andcollaboration through workforce trainingand cultural improvements.

• Strengthen and improve performancethrough innovative approaches toorganizational change and enhancedcommunication.

Fast Facts The Jefferson County Board of Health has statutory governance over the activities of Jefferson County Public Health (JCPH). The JCPH Board partners with Jefferson County's Board of County Commissioners to ensure that JCPH is adequately funded and capable of providing local public health services needed by the community.

Promoting and protecting health across the lifespan through prevention, education and partnerships for all people.


Page | 144


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Intergovernmental 6,661,700 7,055,300 6,656,400 7,833,500 Charges for Services 2,082,800 2,217,900 2,201,200 2,346,300 Investment Income 4,800 1,000 2,600 1,900 Miscellaneous 3,800 12,900 7,000 6,600 Intra-County Transactions 4,812,700 5,549,600 6,842,500 7,621,600

TOTAL $ 13,565,800 $ 14,836,600 $ 15,709,800 $ 17,809,800 EXPENDITURES BY CATEGORY Salaries & Benefits 10,078,300 10,858,000 11,485,400 12,922,700 Supplies 508,300 712,600 712,800 830,700 Other Services & Charges 1,465,500 1,510,200 1,669,200 2,273,900 Direct Assistance Payments 25,000 - - 20,000 Capital Projects & Equipment 334,700 224,900 121,000 20,000 Intergovernmental 243,800 267,400 273,500 274,000 Interdepartmental 910,300 1,263,600 1,447,900 1,468,400

TOTAL $ 13,565,800 $ 14,836,600 $ 15,709,800 $ 17,809,800


Page | 145

Administrative Services



Actual 2016

Actual 2017

Budget 2018 Budget Number of infectious disease incidents meeting the definition of an outbreak 28 31 50 Complete100% Requests for birth certificates-first copy 5,657 6,027 6,399 7,500 Requests for death certificates-first copy 5,709 6,939 6,118 7,200 Number of IT Help Tickets 2,133 2,004 2,386 2,500 Number of purchase orders fulfilled 918 1,160 1,109 1,600 Number of agreements executed 95 99 105 110

Number of grant awards managed 46 49 54 62

Number of Audit Findings 0 0 0 0 Customer Satisfaction n/a n/a n/a 85%

Goals Supports the department in pursuit of its mission by providing strategic analysis, and design with a focus on continuous accountability to our community.

• Support the department by coordinating internal andexternal planning activities, and by providingepidemiological data and performance management andquality improvement focused technical assistance.

• Provide effective and timely customer service to allprograms and divisions.

• Provide trainings, and exercises to prepare for aneffective response to a large-scale bioterrorism event.

2017 Year in Review • Submitted nearly 10,000 pages of documentation and

prepared staff for public health national accreditation.• Coordinated implementation of numerous changes to

department business models including qualityimprovement, strategic planning, workforce developmentplanning, and performance management.

• Held a full-scale test of the mass distribution plan fordelivery of critical medications during a disaster.

2018 A Look Forward • Emergency Preparedness program will work to address

any gaps in public health preparedness capabilities. • We will be improving our vital records submission

process with expanded options for our customers. • Simplify our IT infrastructure and address the changing

needs of our mobile staff.

The division provides department support functions including information technology, human resources, contracts management, health purchasing, budget and financial management services. The division is also responsible for many programs, including emergency preparedness and response, epidemiology, health planning, performance management, department accreditation, quality improvement, strategic planning, vital records and workforce development.


52%Supplies

$138,500 2%


20%


0%


3%


23%


Page | 146

Community Health Services



Actual 2016

Actual 2017

Budget 2018 Budget Number of clients served in Clinical Services (Family Planning and Immunizations) 4,360 5,957 5,918 5,900 Number of clients served in Maternal Child Health Services Nurse Home Visitation Programs 451 442 437 470 Total number of provider visits, all Nurse Home Visitation Programs 3,115 3,129 3,816 3,995 Percentage of MCH Nurse Home Visitation clients with Psychosocial needs 78% 84% 88% 90% Percentage of Nurse Home Visitation clients that have nutritional needs 78% 63% 75% 78% Number of Points West participants N/A 92 286 350

Number of Points West visits N/A 223 972 1300

Goals Through our continuing quality improvement activities, CHS is committed to providing comprehensive and fully integrated public health programmatic services to our clients in Jefferson County. Additionally, with the successful transition to a new electronic health record, and expanded data collection and analysis, our division will be poised to expand and develop programs that meet the needs of Jefferson County citizens.

2017 Year in Review • Collaborated with Jefferson County Human Services to

successfully manage a Nurse Home Visitation Program• Expanded and maintained the county’s first syringe

services program, Points West, which was launched in2016

• Held a successful summit focused on safe sleep forbabies in partnership with CDC and CDPHE

2018 A Look Forward CHS will be actively involved with the Building Breastfeeding Friendly Environments Across Colorado, which is a regional public health partnership funded by the Cancer Cardiovascular Pulmonary Disease grant program. The goal of this work is to transform communities to support health by reducing barriers to breastfeeding and promoting breastfeeding friendly environments. In addition, CHS is partnering with the Mountain Resource Center and University of Colorado School of Public Health to develop a health and wellness community leadership training model for child care providers and parents of young children. This health equity-based work will be supported through the National Leadership Academies Program.


82%

Supplies$523,100

9%


8%


0%Intergovernmental

$18,800 1%

Works to improve health and quality of life along a spectrum of direct services to population-based interventions, including communicable disease surveillance, prevention, control, education, and treatment. Public health nurses provide interventions including direct clinical services, education, home visits, collaboration with human services, population-based collaborative programs and connection to community resources. The focus of their work is to positively impact the future for Jefferson County women, children, and families.


Page | 147

Environmental Health Services



Actual 2016

Actual 2017

Budget 2018

Budget

Inspections and investigations 5,694 5,985 6,210 6,200

Licenses and permits issued 3,593 3,582 3,468 3,500

Plan reviews and service requests 1,372 1,607 1,775 1,750

Percentage of required routine retail food inspections completed 85% 82% 90% 95%

Goals The Environmental Health Services Division strives to establish programming and services that provide for the greatest degree of public health protection from environmental risk factors.

• Implement revised Jefferson County Onsite WastewaterTreatment System (OWTS) Regulations.

• Explore opportunities to implement a long-term wellwater testing program to assist the department ingathering data to identify health issues related togroundwater.

• Facilitate the testing of at least 1000 homes for radongas.

• Conduct at least 95% of the required annual retail foodestablishment inspections.

2017 Year in Review • Implemented an online OWTS operating permits

program and an online retail food license renewalprogram.

• Partnered with the Rooney Road Recycling Authority andcommunity of Buffalo Creek to host a householdhazardous waste and waste tire collection eventresulting in the disposal of 19,000+ lbs. of waste and 386tires.

2018 A Look Forward Environmental Health Services will fill two vacant positions this year with individuals that bring skills which add to the Division’s existing capacity. An Informatics Specialist will assist in the effective use of data to improve business and programmatic functions. A bilingual Environmental Health Specialist will add capacity for the Division to address language barriers across regulatory programs.

This division works to prevent, investigate, and respond to health threats in the county from environmental sources such as air, water, land, and food, along with domestic and wild animals and insects. This division also conducts inspections for all new and repaired onsite wastewater treatment systems (OWTS), evaluates and approves ongoing use of existing OWTS and ensures ongoing maintenance of higher level treatment OWTS. This division also inspects facilities including schools, daycares, restaurants and swimming pools for adherence to public health regulations.


88%Supplies

$53,400 2%


4%


0%


1%


4%


1%


Page | 148

Health Promotion & Lifestyle Management



Actual 2016

Actual 2017

Budget 2018

Budget Participation in the WIC Program - Participants actively receiving WIC benefits each month throughout the year 5,754 5,320 5,393 5,700 Percent of mothers on WIC who initiate breastfeeding 83% 83% 83% 84%

People participating in tobacco interventions 4,330 3,425 2,500 3,200

Website views 151,720 180,129 140,000 150,000

News Releases 55 60 39 40

Twitter Impressions n/a n/a n/a 300,000

Facebook Impressions n/a n/a n/a 75,000

Media stories/articles published n/a n/a n/a 30

Goals Provide strategic health education and health promotion policies, programs, services and approaches to help prevent disease and support wellness for all people in Jefferson County.

• Open a new south WIC location to allow easier access toparticipate in the program.

• Expand tobacco control activities to reach higher riskpopulations (e.g., low income youth and adults, etc.).

• Support regional health promotion coalitions, programsand campaigns focused on substance abuse amongyouth, mental health, healthy beverages, safe routes toschools and more.

2017 Year in Review • Increased the average WIC caseload per month, and

received the USDA Loving Support Gold Award forExcellence in Supporting Breastfeeding Mothers

• Increased activities to support the implementation andenforcement of policies to prevent and reduce tobaccouse among vulnerable populations

• Implemented a Hidden-Sugar.org campaign reaching30,565 children in Jefferson County.

2018 A Look Forward • Launch a new WIC clinic to reach families in the

southern region of Jefferson County. • Leverage state and federal grants to prevent youth

substance abuse through Communities that Care program.

• Continue to advance policies requiring retailers to havea license to sell tobacco products.

• Implement a new Strategic Communications Plan.

This division works to improve the community’s health through diverse policies,programs, services and approaches which enable people to increase control over their health and the conditions and determinants affecting health. Programs and services promote healthy eating, tobacco free environments, reduced risk factors for substance abuse and access to health communications and public information.


82%

Supplies$115,700

4%


14%


0%


0%


Page | 149

PUBLIC TRUSTEE

Mission

Organization Chart

Colorado Governor

Public Trustee9.00 FTE

Fast Facts

The Governor of the State of Colorado appoints the Jefferson County Public Trustee for a term concurrent with the Governor.

The powers, duties and procedures for operation are defined in Title 38 and Title 39 of the Colorado Revised Statutes (CRS). This includes foreclosure on Deeds of Trust in default and release of Deeds of Trust that have been satisfied.

Jefferson County Public Trustee Margaret T. Chapman has been appointed three times to lead one of the state's busiest Public Trustee offices.

To execute on the powers, duties and procedures for operation as defined in Title 38 and Title 39 of the Colorado Revised Statutes (CRS).


Page | 150


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Charges for Services 753,300 723,700 646,300 741,900 Investment Income 900 700 - 400 Appropriated Reserves 34,700 18,200 (68,400) 21,100

TOTAL $ 788,900 $ 742,600 $ 577,900 $ 763,400 EXPENDITURES BY CATEGORY Salaries & Benefits 456,300 433,300 406,400 479,000 Supplies 19,100 14,300 23,400 30,500 Other Services & Charges 26,400 43,400 38,400 45,200 Interdepartmental 287,100 251,600 109,700 208,700

TOTAL $ 788,900 $ 742,600 $ 577,900 $ 763,400


Page | 151

The Jefferson County Public Trustee's office provides services relating to real estate foreclosures and releases of deeds of trust. The Public Trustee also acts as escrow agent for collection of property taxes under a contract for deed or designates an alternate agent within the county.

Public Trustee



Actual 2016

Actual 2017

Budget 2018

Budget

Number of Foreclosures 611 526 530 500

Number of Releases of Deed 40,531 40,554 40,000 40,000

Goals • Train the staff on the preparation of the financial

statements and ensuring that accounts are readyfor the year-end audit.

• Create a manual for preparation of the financialstatements.

• Create a Budget Manual.

2017 Year in Review • Progress was made in the financial management

of the office in order that all transactions andreports can be made in-house without the needof an outside accountant.

• All statutory deadlines were met with regard tothe foreclosure process.

• Implemented an alert system on the web pagethat allowed us to notify our customers in realtime of changes to our foreclosure action.

2018 A Look Forward • Succession planning will be a top priority.


63%Supplies

$30,500 4%


6%


27%


Page | 152

SHERIFF

Mission

Organization Chart

Sheriff797.00 FTE

Criminal Investigations

86.00 FTE

Detentions376.0 FTE

Emergency Management

6.00 FTE

Executive16.00 FTE

Inmate Welfare9.0 FTE

Patrol202.0 FTE

Support Services102.0 FTE

Fast Facts The county Sheriff is the chief law enforcement officer of the county, and the Sheriff’s duties are:

• maintaining the peace and enforcingstate criminal laws.

• providing for security of the courts.

• serving and executing subpoenas, writsand orders as directed by the court.

• custodian of the county jail andprisoners therein.

• transporting prisoners.

• fire warden and responsible forcoordination of fire suppression ofprairie or forest fires.

• issues concealed handgun permits.

Protect, Serve, Enforce.


Page | 153


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Taxes & Special Assessments 9,518,600 9,669,100 9,940,700 10,342,300 Intergovernmental 2,472,900 2,096,800 2,293,100 1,804,400 Charges for Services 3,900,600 3,603,200 3,699,800 4,090,200 Fines & Forfeitures 667,800 1,010,800 609,500 729,400 Investment Income 15,300 6,000 12,900 14,200 Miscellaneous 98,900 136,600 7,500 13,000 Claims & Judgements 41,800 676,400 50,300 500 Intra-County Transactions 16,240,900 18,055,400 16,998,400 19,590,000 Proceeds from Disposition 57,000 25,500 50,000 - Appropriated Reserve 61,948,700 61,743,800 69,105,800 67,702,000

TOTAL $ 94,962,400 $ 97,023,600 $ 102,768,100 $ 104,285,900 EXPENDITURES BY CATEGORY Salaries & Benefits 73,477,200 75,593,600 78,716,600 78,764,100 Supplies 4,580,400 4,735,700 5,064,700 4,887,500 Other Services & Charges 10,779,500 10,691,600 11,641,800 14,092,000 Capital Projects & Equipment 1,969,400 1,607,300 2,085,800 1,615,800 Intergovernmental 139,400 149,300 191,500 137,500 Interdepartmental 4,016,600 4,246,100 5,067,600 4,789,200

TOTAL $ 94,962,400 $ 97,023,600 $ 102,768,100 $ 104,285,900


Page | 154

The Criminal Investigation Division is responsible for investigating all felony crimes reported and presenting those cases to the District Attorney’s Office for prosecution.

Criminal Investigations



Actual 2016

Actual 2017

Budget 2018

Budget Criminal Investigation cases assigned; This includes Sheriff’s Office cases assigned to the West Metro Drug Task Force and Special Investigation Unit 4742 4611 4766

4790

Criminal Investigation arrests 743 844 711 775 A two-year average of felony cases presented to the DA’s Office resulted in a 91% successfully prosecuted rate

92% 91% 91%

Goals • Family Crimes Unit: Implement policies and data capturing

capabilities focused around domestic violence, sexualassault, child abuse and elder abuse related cases.

• Participation in the Police Executive Research ForumTechnical Assistance study of domestic violence and sexualassault investigations. This study will recommend nationalbest practices and consistent policies for the investigationof these crimes.

• Work with community and criminal justice-basedstakeholders toward establishing a Family Justice Center toprovide a holistic approach toward addressing domesticviolence within the Jefferson County.

2017 Year in Review • Transition of the Child Sex Offender Internet Investigation

Unit (CHEEZO) to the Sheriff’s Office.• Reorganized approach to crime scene response by moving

the responsibility of crime scene investigation from theJefferson County Regional Lab to Investigative Technicians.

• The Criminal Investigation Division investigated twohomicides, resulting in arrests for both cases. Investigatorsparticipated in three officer involved shootingsinvestigations and a full team activation of the ChildAbduction Response Team that resulted in the child beingsafely located.

• The Criminal Investigation Division provided a communitypresentation to the residents of South Jeffco regarding asexual violent predator, who moved into the area.

2018 A Look Forward • Review and implement recommendations based on an

independent evaluation of the West Metro Drug Task Force business model.

• Transition to the electronic discovery process for filingcriminal cases with the First Judicial District.

• Evaluate appropriate unit staffing within the division tomore efficiently manage case assignments.


94%

Supplies$197,500

2%


4%


Page | 155

The Detention Services Division remains responsive to community needs, maintains a safe and secure facility and provides varied services and programs for stability and enrichment.

Detentions



Actual 2016

Actual 2017

Budget 2018

Budget

Withdrawal Protocols 6062 7466 6871 6800

Bookings 21,337 22,485 24,209 22,998

Inmates over 50,000 medical cap 0 0 2 0

Booking time n/a n/a 63 minutes 45 minutes

Average Length of Stay (ALOS) n/a 22.18 19.35 19.01

Goals • Proactively manage the increasing medical budget by

identifying individuals that are disproportionately adverselyaffecting the budget and exhaust alternatives to incarcerationor assist them in moving rapidly through the system.

• Develop a Behavioral Health Unit to actively engage theinmates who are suffering from Substance Use Disorders. It isanticipated that by providing higher levels of treatment, we willbe able to reduce the recidivism level and conversely reducethe number of individuals re-entering the system.

• Work with the police municipalities to speed the bookingprocess, which will allow the arresting agencies to return tothe community and continue to provide law enforcementservices.

2017 Year in Review • Obtained our 9th reaccreditation through the American

Correctional Association with the highest score ever obtainedby our agency. Received reaccreditation from the NationalCommission on Correctional Health Care.

• Implemented a new program of hiring deputies who are hiredspecifically to work only the jail and will remain in the jailduring their careers. The creation of the Detention Deputyposition should improve the knowledge of those deputiesrelative to corrections and reduce recidivism in the jail.

• Remodel of the booking unit and intake use of Post five toexpedite the booking process and reduce the time arrestingofficers are in booking.

2018 A Look Forward • Detentions Master Plan Review and Analysis.• Increasing Substance Use Protocol. 2017 averaged 600

withdrawal protocols/month. We hope to decrease thisnumber by providing higher levels of service.

• It is our perception that the homeless population is increasing,which will place an additional strain on the limited resources.

• We will need to collaborate with community organizations andother government agencies to make our system more efficient,while providing higher levels of service. We have alreadybegun partnering with Human Services and having their staffin our intake area processing Medicaid applications.


82%

Supplies$582,500

1%


17%


Page | 156

Patrol



Actual 2016

Actual 2017

Budget 2018

Budget

Average response times to priority one calls for service- North Precinct 10:39 10:16 10:23

10:30

Average response times to priority one calls for service- South Precinct 7:54 7:50 7:48

7:55

Average response times to priority one calls for service- Mountain Precinct 11:55 11:17 10:47

11:00

Total number of mode traffic code summonses issued 8,000 9,124 9,076 9,200

Goals • Increase and enhance community engagement activities,

emphasizing identifying and connecting with underservedcommunities, neighborhoods and businesses – meetingpeople where they are.

• Enhance intra-divisional communications to facilitate morealigned consistency and operational readiness.

• Provide sufficient training and leadership to an ever-increasing, less experienced overall work force.

• Provide patrol deputies improved level of protection in bodyarmor, as well as other safety related equipment.

• Provide enhanced training in tactical response to situationsinvolving the mentally ill and substance abusers and work withother stakeholders to enhance diversion of low level offendersout of the criminal justice system and into treatment.

2017 Year in Review • Negotiated a contract with the Lockheed Martin Corporation

for a full-time deputy sheriff position assigned to their campusin south Jefferson County.

• Successfully obtained traffic grants in the amount $147,621 forDUI enforcement, speeding enforcement and seat beltenforcement.

• Overall increase in the number of community engagementactivities at each precinct.

• Purchased wildland fire retardant uniforms for all mountainprecinct deputies.

• Eleven Narcan overdose deployments; eight lives saved.2018 A Look Forward• Successful transition to a body worn camera culture to include

training and monitoring of policy adherence.• As the unincorporated population grows, calls for service and

overall workload is expected to grow. Several newcommunities in various construction stages will changedeployment demands requiring strategies to ensure allunincorporated areas receive adequate coverage/services.This may require district realignment and perhaps anadditional south precinct district.

• Conduct workload and staffing analysis to ensure thatavailable resources are adequate to provide an appropriatelevel of service to all unincorporated areas of the county.

The Patrol Division provides law enforcement services to the population of unincorporated Jefferson County. Law enforcement services include: proactive patrol oriented towards the prevention of crimes, response to citizen calls of reported crime or quality of life issues, traffic enforcement and provision of School Resource Officers to the high schools located in unincorporated Jefferson County.


63%

Supplies$258,500

27%


6%


4%


Page | 157

Support Services



Actual 2016

Actual 2017

Budget 2018

Budget

Maintain accreditation status Ongoing Ongoing Ongoing Ongoing

Percentage of Deputy recruits obtaining Peace Officer Standards Training requirements 100% 100% 100% 100%

Goals • Complete a Succession Plan for the Sheriff’s Office.• Implement a computerized performance appraisal plan that

will allow for better tracking of appraisals and administrationof a merit-based salary program.

• Implement a Body Worn camera system for all fieldOperational personnel.

• Convert paper records to electronic for Animal Control,Business Office personnel files, Records index cards, Trainingrecords and Investigations Cold Case files.

2017 Year in Review • The Support Services Division ran five law enforcement

certification academies in 2017. There were two Regional LawEnforcement academies, two Department Certified academiesand one Reserve Law Enforcement Certification academy.

• The Records Unit processed record numbers of concealedhandgun permits (both new and renewal).

• In October, the Records Unit oversaw the creation of a newDiscovery release process required by the District Attorney’sOffice. This was in preparation for the e-Discovery processgoing live in the first quarter of 2018.

• The Accreditation Unit completed two reaccreditationprocesses in 2017. The reaccreditation by the NationalCommission on Correctional Healthcare (NCCHC) wascompleted first, followed by reaccreditation by the AmericanCorrectional Association. Both these reaccreditations werewithin the Detentions Division.

2018 A Look Forward • The Sheriff’s Communications (Dispatch) Center employees

transitioned to become Jeffcom employees on December 31,2017. The Sheriff’s Office will monitor operations of this newdispatching entity to ensure that citizens and County usersreceive the same outstanding service that they always have.

• The challenge for the Training Unit is that instructors for theacademy, in-service training and firearms training, which areall Colorado POST mandated, are typically on overtime whenteaching. The Training Unit will be looking for alternate ways ofdelivering this required training.


37%

Supplies$3,439,300

14%


24%


6%


19%

The Support Services Division is made up of Recruiting, Training (to include the Regional Law Enforcement Training Academy), Emergency Management and the Incident Management Team, Records Unit, Information Services Unit, Accreditation Unit, Building Maintenance Unit, Project Management, Asset Management, Volunteer Services, Fleet Maintenance Unit, Supply Operations Unit and the Honor Guard.


Page | 158

SURVEYOR

Department Description

Organization Chart

Surveyor1.00 FTE

Fast Facts According to C.R.S. §38-51-101, the county Surveyor, an elected official of the county, shall maintain an index system for the plats. The Surveyor settles and resolves any boundary disputes, and reviews subdivisions and survey plats.

The Surveyor represents the county in boundary disputes and notifies the county attorney of any unsettled boundary disputes or discrepancies within the county that may come to the Surveyor’s attention.


Page | 159


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Appropriated Reserve 8,900 9,500 5,600 5,400

TOTAL $ 8,900 $ 9,500 $ 5,600 $ 5,400 Account 2015 Actual 2016 Actual 2017 Amended 2018 Adopted EXPENDITURES BY CATEGORY Salaries & Benefits 2,800 3,000 3,000 3,100 Interdepartmental 6,200 6,500 2,500 2,300

TOTAL $ 8,900 $ 9,500 $ 5,600 $ 5,400


Page | 160

TREASURER

Mission

Organization Chart

Treasurer13.00 FTE

Duties

• Collect and disburse 2017 payable2018 annual real and personalproperty taxes.

• Manage the county’s investmentportfolio for safety, liquidity andyield.

• Manage county bank accounts andbanking relationships.

Perform statutorily required duties of the Office of County Treasurer efficiently while providing quality customer service to taxpayers and taxing authorities.


Page | 161


2015 Actual 2016 Actual 2017 Amended 2018 Adopted REVENUE BY CATEGORY Charges for Services 4,179,500 3,866,100 3,781,500 3,781,500 Intra-County Transactions 2,659,400 2,880,700 3,012,600 3,105,800 Appropriated Reserve (5,387,700) (5,204,600) (5,144,600) (4,964,200)

TOTAL $ 1,451,300 $ 1,542,200 $ 1,649,500 $ 1,923,100 EXPENDITURES BY CATEGORY Salaries & Benefits 942,200 976,400 981,800 1,011,100 Supplies 127,100 129,300 135,300 127,600 Other Services & Charges 198,100 230,600 320,700 328,400 Interdepartmental 183,900 205,900 211,700 456,100

TOTAL $ 1,451,300 $ 1,542,200 $ 1,649,500 $ 1,923,100


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The Treasurer acts as the banker for the county, and as such is responsible for receiving and depositing all county revenues in addition to property taxes. Property taxes are collected by the Treasurer and distributed to all the cities, the school district, and all the special districts within the Jefferson County boundaries.

Treasurer



Actual 2016

Actual 2017

Actual 2018

Budget

Number of Tax Authorities 209 220 237 239

Number of Tax Lien Certificates Sold 1,105 1,192 1,265 1,013

Number of Property Schedules 220,107 220,291 220,377 221,680

Business Personal Property Tax Collected $41,612,587 $40,083,643 $42,005,156 $42,409,349

Real Property Tax Collected $664,723,951 $733,719,863 $736,325,894 $786,016,930

Goals • Move toward stabilization of core information

processing system.

• Conduct annual tax lien sale.

• Increased use and efficiency of online paymentportal.

• Initiate banking Request for Proposals.

2017 Year in Review The Treasurer’s Office collected and distributed over $778 million in property taxes to over 200 taxing authorities. The annual Tax Lien Sale ensured a very high collection rate.

2018 A Look Forward The Treasurer’s office continues to provide quality service to taxpayers and taxing authorities without significant increases to internal overhead or employee headcount.


52%

Supplies$127,600

7%


17%


24%

Five-Year Project Plan

ABOUT FIVE-YEAR PROJECT PLAN Jefferson County 2018 Adopted Budget

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The Five-Year Project Plan is a capital and infrastructure projects plan for the county. Infrastructure improvements generally represent non-recurring high cost investments that are expected to be used in the conduct of county operations for more than one year. Low cost recurring expenditures associated with maintaining an asset are planned on an annual basis, are included in the operating budget of the department responsible for their maintenance, and repair.

Capital Projects Defined • Infrastructure, facility, and equipment with a value of $50,000 or more• An asset having a life greater than one year and cost more than $5,000• Considered a depreciable asset for accounting purposes• One-time projects or studies costing $50,000 or more that do not result in a capital asset

There may be exceptions to the $50,000 value when including items in the Five-Year Project Plan if the project warrants its inclusion. Examples of these exceptions are traffic safety projects, drainage projects, and park development projects that have an estimated cost of less than $50,000, but they are still included in the county’s Five-Year Project Plan.

Historical Infrastructure Improvements Expenditures have varied over the years based on project status, funding, and timing of expenditures. Below is a historical chart on infrastructure projects. The out years are based on what is planned in the Five-Year Project Plan. The projection does not include Certificates of Participation (COP) projects and carryforward projects already budgeted. It also excludes some major maintenance projects that are currently budgeted in operating supplies.

$0.0$20.0$40.0$60.0$80.0

$100.0$120.0

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Mill

ions

Infrastructure Projects

Adopted Amended Actual 5-YR Projects


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In 2012, changes in project status resulted in $74.3 million in project cost savings. For 2012, the Assessor Modernization project, $2.6 million, was delayed by the developer. The Airport runway project was capitalized and split over two years resulting in $9.6 million in budget savings. The Sheriff’s Jail Expansion was appropriated in 2012 but $41.6 million was carried-forward into 2013. Open Space had planned to spend $2.9 million on land acquisitions that did not materialize. The Quincy/Kipling Intersection project experienced some delays that saved $1.8 million in 2012.

In 2013, changes in project status resulted in over $49.9 million in project cost savings. The Assessor Modernization project was delayed by the developer into 2014 for $2.0 million. An Open Space land acquisition project did not materialize, and the Clear Creek Canyon project was delayed resulting in $4.8 million in savings. The Road & Bridge project on Golden Parkway was encumbered into 2014 at $1.9 million. The Sheriff’s Jail Expansion was appropriated in 2013 but $13.9 million was carried-forward into 2014. The COP funding for the Community Corrections was encumbered into the 2013 budget, but is currently delayed, resulting in savings of $8.7 million. The Airport runway project had donated capital that saved over $5.3 million in expenses and was recorded as a capital asset.

In 2014, changes in project status resulted in $38.8 million in project cost savings. The Airport Runway project was delayed into 2015, in the amount of $4.3 million, due to unforeseen issues requiring change orders and project closeout work. The Road & Bridge Jefferson County Parkway project was delayed into 2015 due to ongoing contract negations resulting in savings of $1.9 million in 2014. Construction for the Sheriff Jail Expansion continued into 2015 resulting in $2.7 million of savings in 2014. $4.3 million of project costs for Chiller and Air Handler Replacements in the Courts and Administration Building were not incurred in 2014 due to contract negotiations and structural analysis requirements.

In 2015, changes in project status resulted in $24 million in project cost savings. The Road & Bridge project on Golden Parkway was delayed due to ongoing negotiations, resulting in $1.9 million of savings in 2015. The Clear Creek Canyon Trail was delayed due to an ongoing design build contract, resulting in savings of $1.6 million in 2015. Phase I of the Air Handler Replacements in the Courts and Administration Building was completed in 2015, and a total of $3.1 million was carried forward into 2016 for Phase II of the project.

In 2016, changes in project status resulted in $28 million in project cost savings and required a total of $10 million in projects to be re- appropriated in 2017. Phase II of the Air Handler Replacements in the Courts and Administration Building was delayed due to weather and a total of $3 million was carried forward into 2017. The Road & Bridge project on Golden Parkway was delayed again, resulting in $1.9 million of savings in 2016. The Clear Creek Canyon Trail construction project completed segments JC-1 & JC-2 and will proceed with planning and construction of segments JC-3 and JC-4.

The 2017 planned projects totaled $60 million. Projects included $4.3 million for Chatfield Avenue improvements, $4.3 million for the Columbine Library remodel, $5.5 million for the Clear Creek Canyon segments JC-3/JC-4, and $4.3 million to improve capacity and safety of the


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Wadsworth/Waterton Intersection. The 2018 planned projects are identified later in this section. The years 2019 through 2022 are based on the Five-Year Project Plan listing. Five-Year Project Plan Process The Five-Year Project Plan is one of the fundamental building blocks in planning an effective current year budget and determining the future impact to the county’s fund balance. The plan can serve as an important forecasting tool for management to plan for future growth. The Jefferson County plan is developed by utilizing input from the various divisions throughout the county. Projects are then summarized and presented to the county Manager for review. Meetings are held to determine priorities, discuss alternative strategies, assess the status of existing projects and project future needs. Recommendations and fiscal guidelines for projects are then evaluated and approved by the Board of County Commissioners. The infrastructure projects in the Five-Year Project Plan are financed with property taxes, highway user taxes, auto ownership taxes, fees for services, impact fees, a dedicated sales tax for the southeast portion of the county, reimbursements from intergovernmental agencies or other benefited parties, and from appropriated reserves. Projects are reviewed on an individual basis and funds are appropriated and adopted annually as part of the Five-Year Project Plan. 2018 Highlights The 2018 adopted budget includes the appropriation of $49.4 million for various infrastructure projects. The decision to fund these projects took into consideration the limited resources available, while ensuring that the necessary capital needs of the county are met. The projects were prioritized based on whether the projects were ongoing, critically necessary, revenue generating, or for major maintenance. Transportation projects usually account for the largest capital investment for which the county appropriates funds in the adopted budget. Not only do these projects enhance the transportation infrastructure of the county, they attempt to minimize congestion and promote safe roadways for residents. The 2018 Adopted Budget includes approximately $17.6 million for various transportation projects including:

• $3.6 million of FASTER funds will be used for safety related concrete contract • $3.4 million design and construction of the minor arterial improvements on McIntyre from West 52th Avenue to West 60th Avenue

In addition, the 2018 Five-Year Project Plan includes several other projects that are being funded with general tax revenues related to technology enhancements ($3.1 million), county facility maintenance projects ($5.6 million), and fleet replacements ($4.6 million). There are $3.4 million for improvements at the Rocky Mountain Regional Airport and $4.1 million for Open Space preservation and enhancements. The


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funding sources for these Open Space and Airport projects are listed below (none of which have an impact on the General Fund):

• Airport fees and grants • Open Space Sales Tax.

Five-Year Projects Information The schedules and narratives that follow provide summary and detailed information for the county’s Five-Year Project Plan. Five-Year Project Plan Summary– This schedule is a high-level summary of the county’s projects showing the expenditure appropriation by functional area and project type for the 2018 budget year and the planned expenditures for 2019 - 2022. Five-Year Project Plan Detail – These narratives, submitted by department/division heads and elected officials, identify one-time and ongoing expenditures; and include detailed project descriptions, justifications and operating budget impacts for all capital projects in the 2018 budget year with appropriations over $200,000. Five-Year Project Plan Ongoing Impacts The county’s operating budget is directly affected by the projects planned. Almost every new project entails ongoing expenses for routine operation, repair and maintenance. Existing facilities that were once brand new will now require rehabilitation, renovation and/or upgrades to accommodate new uses and/or address safety and structural issues. The costs for future operations and maintenance for the new improvements are estimated by each department based on historical and projected costs.

FIVE-YEAR PROJECT PLAN SUMMARY Jefferson County 2018 Adopted Budget

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Functional Area - Project Type - Project Name 2018 2019 2020 2021 2022 Total


Facility Projects

01 LAB Foundation Wall Repairs 45,000 45,000 - - - 90,000

01CAB - Entry Jamb Repair - 13,000 - - - 13,000

01CAB Atrium Window Replacement 20,000 20,000 20,000 - - 60,000

01CAB Generator Replacement - 641,300 - - - 641,300

01CAB Hearing Room Lighting 88,600 - - - - 88,600

01CAB Parking Structure Epoxy - - - - 165,000 165,000

01CAB Parking Structure Main. 450,000 250,000 200,000 200,000 200,000 1,300,000

01CAB UPS Battery Rplcmnt-1st Fl - - 8,000 - - 8,000

01CAB UPS Battery Rplcmnt-2nd Fl - - 11,500 - - 11,500

01CAB UPS Battery Rplcmnt-Post 1 - - 2,700 - - 2,700

01DAB - HVAC DDC Upgrade - - 113,800 - - 113,800

01DAB AC-1 - - 4,300 - - 4,300

01DAB AHU - - - 20,000 403,000 423,000

01DAB Asphalt Concrete Repairs - 32,000 - - 33,500 65,500

01DAB Chilled Water System - 220,000 - - - 220,000

01DAB Install Fire Sprinklers 14,600 - - - - 14,600

01DAB Strainer - - - 22,500 - 22,500

01DAK Asphalt Concrete Repairs 23,100 - - - - 23,100

01DAK Condensing Unit - - - - 4,500 4,500

01DAK DHW Generator and Pumps - 20,300 - - - 20,300

01DAK RTU Replacement 302,600 - 18,200 - 170,000 490,800

01DAK Transformer Replacement 35,400 - - - - 35,400

01DAK UPS Battery Replacement - - 15,500 - - 15,500

01GCC Link Fire Alarm Panels 7,400 - - - - 7,400

01GCC Repair Solar Wind Lights 110,000 - - - - 110,000

01LAB Asphalt Concrete Repairs - - - - 64,300 64,300

01LAB Repair North Stairwell 16,000 - - - - 16,000

01LAB Replace Phone Closet AC 26,000 26,000 - - - 52,000


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Facility Projects

01LAB UPS Battery Replacement - - 59,500 - - 59,500

01OSB Asphalt Concrete Rprs-GF 10,400 - - - - 10,400

01OSB DHW Generator GF Share - - - - 3,700 3,700

01OSB Dust Collector 17,600 - - - - 17,600

01OSB HVAC Upgrade - Gen Fund 23,000 118,300 108,600 181,900 351,000 782,800

01OSB North 40 Parking Lot - 73,900 74,600 - - 148,500

01SDC Asphalt Concrete Repairs 15,300 - - - 26,500 41,800

01SDC Design Detention Ponds - 45,000 - - - 45,000

02FGS Crack Filling 3,000 5,000 5,000 5,000 5,000 23,000

02FGS Roof Repairs 30,500 - - - - 30,500

02FGS Roof Top Units 42,300 - - - - 42,300

02FGS Slurry - - 175,900 - - 175,900

03RGA Roof Repair 38,900 - - - - 38,900

03RGD Salt Dome Roof Replace - 84,000 - - - 84,000

03RGF Central Fleet Shop Roof 66,600 - - - - 66,600

04RSS Roof Replacement - 185,000 - - - 185,000

19MVE Hardscape Repairs - 4,000 - - - 4,000

19MVE Slurry - - - 4,400 - 4,400

29NYB Maintenance/Repair 250,000 1,500,000 500,000 500,000 500,000 3,250,000

38MRC-Demo McCormick Ranch - 87,500 - 100,000 - 187,500

42misc Mine remediation - - - 67,000 - 67,000

49RMB - Heat Pump Replacement - 10,000 113,500 - - 123,500

49RMB Asphalt/Concrete Repairs - - 25,000 - - 25,000

49RMB Boiler Replacement - 10,000 73,000 - - 83,000

49RMB Cooling Towers Replace - 10,000 112,000 - - 122,000

49RMB Raise Roof Drains - 20,000 - - - 20,000

53SSC Asphalt Concrete Repairs - - - - 15,100 $15,100 53SSC Flag Poles 22,000 - - - - $22,000


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Facility Projects

C/W - R&B South Fence Repair 30,000 30,000 30,000 30,000 30,000 150,000

C/W ADA Assessment Consultant 34,000 - - - - 34,000

C/W ADA Compliance 30,000 30,000 30,000 30,000 30,000 150,000

C/W Asphalt Crack Sealing 10,000 10,000 10,000 10,000 10,000 50,000

C/W BIM Consultant - - 30,000 - - 30,000

C/W Carpet/Flooring 100,000 100,000 100,000 150,000 150,000 600,000

C/W Elevator Modernization 290,300 294,000 114,000 727,000 1,453,200 2,878,500

C/W Hardscape Repairs 30,000 30,000 30,000 30,000 30,000 150,000

C/W Measurement & Verification 9,500 9,800 - - - 19,300

C/W Replace Key Locks 35,000 35,000 50,000 50,000 50,000 220,000

C/W Sign Printer 23,000 - - - - 23,000

C/W Surveillance Camera Repair 50,000 50,000 50,000 120,000 50,000 320,000

C/W Transformer Replacement 50,000 50,000 50,000 50,000 50,000 250,000

C/W Tree Replacement Program 20,000 20,000 20,000 75,000 75,000 210,000

C/W TVSS Suppression 15,000 15,000 15,000 15,000 15,000 75,000

C/W Window Replacement 35,000 35,000 50,000 100,000 100,000 320,000

County Wide Asphalt Assessment - 70,000 - - - 70,000

SSC Parking Structure Repairs - 10,000 - - - 10,000

Total Facility Projects $2,420,100 $4,209,100 $2,220,100 $2,487,800 $3,984,800 $15,321,900


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IT Projects

Assr/Treas Software Assessment 100,000 - - - - 100,000

Campus Fiber Replacement 175,000 - - - - 175,000

Enterprise Services Upgrades - 550,000 375,000 450,000 150,000 1,525,000

Network Infrastructure Growth - 240,000 550,000 305,000 655,000 1,750,000

Network Modernization 205,000 241,000 242,000 243,000 254,000 1,185,000

Periodic Core Investments - 400,000 400,000 - - 800,000

Phone Handset Upgrade 150,000 - - - - 150,000

Secondary Internet Connection 80,000 - - - - 80,000

Service Infrastructure Growth - 275,000 127,500 280,000 258,000 940,500

Virtual System Upgrades 121,000 20,000 21,000 22,000 23,000 207,000

Total IT Projects $831,000 $1,726,000 $1,715,500 $1,300,000 $1,340,000 $6,912,500

Vehicle Replacement Projects

Vehicle Replacement 4,550,700 7,729,400 7,874,300 4,082,300 7,091,900 31,328,600

Total Vehicle Replacement Projects $4,550,700 $7,729,400 $7,874,300 $4,082,300 $7,091,900 $31,328,600

Total County Services & Administration $7,801,800 $13,664,500 $11,809,900 $7,870,100 $12,416,700 $53,563,000


Culture & Parks

Library

Annual - Book Sorter Sinking F 350,000 300,000 200,000 200,000 200,000 1,250,000

Annual - Capital Maintenance 250,000 250,000 250,000 250,000 250,000 1,250,000

Annual - Computer Replacement 250,000 250,000 250,000 250,000 250,000 1,250,000

Annual - IT Infrastructure Rep 321,700 200,000 200,000 200,000 200,000 1,121,700

Annual - Other FFE Capital Rep 36,000 36,000 36,000 36,000 36,000 180,000


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Culture & Parks

Library

Arvada Library Remodel - - - 250,000 5,586,000 5,836,000

Belmar AHU Replacement - 165,000 - - - 165,000

Belmar Chiller Replacement - 145,000 - - - 145,000

Belmar Library Remodel 350,000 4,712,000 - - - 5,062,000

Belmar Parking Lot Replacement - 300,000 - - - 300,000

Bookmobile Replacement 200,000 200,000 - - - 400,000

Edgewater Library 2,600,000 - - - - 2,600,000

Entry Door Replacement 18,600 - - - - 18,600

Evergreen Library Remodel - 250,000 2,676,000 - - 2,926,000

Golden Parking Lot Replacement 125,000 - - - - 125,000

High Availability Internet Red 36,000 36,000 36,000 - - 108,000

Lakewood Admin Restroom Remode 48,000 - - - - 48,000

Lakewood Fence Replacement 55,000 - - - - 55,000

Lakewood Library Remodel - - 250,000 3,681,000 - 3,931,000

Lakewood Public Restroom Expan 120,000 - - - - 120,000

LSC Garage & Loading Dock Plan 10,000 150,000 - - - 160,000

Records Management Software 120,000 - - - - 120,000

Sorter Replacement 500,000 500,000 500,000 - - 1,500,000

South County Tenant Finish - - 3,780,000 - - 3,780,000

Standley Lake Clerestory Roof - 70,000 - - - 70,000

Standley Lake Library Remodel - - - - 250,000 250,000

Total Library Projects $5,390,300 $7,564,000 $8,178,000 $4,867,000 $6,772,000 $32,771,300

Open Space

OS Capital Renovations 130,000 130,000 - - - 260,000

OS Clear Creek Canyon Park 2,405,000 3,533,000 750,000 - - 6,688,000

OS Elk Meadow Park 60,000 - - - - 60,000


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Culture & Parks Open Space OS FACM Major Maintenance 67,900 365,600 322,200 320,000 623,600 1,699,300

OS Land Acquisition 500,000 500,000 500,000 500,000 500,000 2,500,000

OS Park Design Development 300,000 900,000 530,000 - - 1,730,000

OS Park Upgrades 50,000 100,000 100,000 100,000 - 350,000

OS S. Table Mtn Pk Trlhd Desgn 160,000 100,000 - - - 260,000

OS S. Valley Park Improvements 50,000 170,000 - - - 220,000

OS Van Bibber Park 375,000 - - - - 375,000

Total Open Space $4,097,900 $5,798,600 $2,202,200 $920,000 $1,123,600 $14,142,300 Total Culture & Parks $9,488,200 $13,362,600 $10,380,200 $5,787,000 $7,895,600 $46,913,600

Functional Area - Project Type - Project Description 2018 2019 2020 2021 2022 Total

Development & Transportation

Airport Projects

Airport Fire Fighting Equip. 800,000 - - - - 800,000

Airport Heavy Equipment 228,000 - - - - 228,000

Building Improvements 50,000 50,000 50,000 50,000 50,000 50,000

FBO improvements 100,000 - - - - 100,000

Master Drainage Project 500,000 - - - - 500,000

NE-Development/15-Acre Grounds 100,000 - - - - 100,000

Pilatus Public Improvements 350,000 - - - - 350,000

Security System Upgrade 50,000 - - - - 50,000

Southwest Vehicle Service Road 200,000 - - - - 200,000

Terminal Improvement 400,000 - - - - 400,000

Twy B & C work & Rwy 321 rehab 450,000 - - - - 450,000

Vehicle Service Rd - Twy C 200,000 - - - - 200,000

Total Airport Projects $3,428,000 $50,000 $50,000 $50,000 $50,000 $3,628,000


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Development & Transportation Roadway Infrastructure Projects

Alkire Right Turn Ln to Bowles 160,000 - - - - 160,000

Alkire St (Belleview - Bowles) - 220,000 65,000 - 1,075,000 1,360,000

Bowles Avenue Right Turn Lane 660,000 - - - - 660,000

Chatfield (Pierce to Kendall) 580,000 25,000 25,000 - - 630,000

Coal Mine Ave Improvements - - 550,000 120,000 3,640,000 4,310,000

Colfax/6th Av Multi-Use Trail 220,000 - - - - 220,000

Dutch Creek at Coal Mine Ave - 240,000 2,075,000 - - 2,315,000

Faster Misc Safety Projects 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 6,750,000

Golden Parkway-SH93 1,860,300 - - - - 1,860,300

JC73 Brook Forest-Thumbleberry 470,000 370,000 - - - 840,000

JC73-SH74 to Brook Forest - 335,000 200,000 475,000 - 1,010,000

Jeffco Parkway Five Year Plan 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000

Jefferson Public Parkway 5,000 - - - - 5,000

Kipling Corridor Study 350,000 - - - - 350,000

McIntyre & 44th Signal Upgrade 25,000 550,000 - - - 575,000

McIntyre 52nd Ave - 60th Ave 3,350,000 400,000 2,150,000 3,075,000 - 8,975,000

Quincy (Eldridge -Youngfield) 175,000 4,595,000 25,000 25,000 - 4,820,000

Quincy (Youngfield to Simms) 225,000 315,000 5,150,000 - - 5,690,000

Quincy-Eldridge to Youngfield 75,000 2,095,000 - - - 2,170,000

R&B Asphalt Supplies 750,000 - - - - 750,000

R&B CIP Project 340,000 340,000 340,000 340,000 340,000 1,700,000

R&B Faster Funds Concrete 2,300,000 3,000,000 2,000,000 3,000,000 2,000,000 12,300,000

Raccoon Crk Trail Improvements 250,000 - - - - 250,000

S Golden Rd (Moss St-Iris St) - 330,000 200,000 1,100,000 - 1,630,000

S Owens St/S Deer Creek Rd - 365,000 107,500 1,075,000 20,000 1,567,500


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Functional Area - Project Type - Project Name 2018 2019 2020 2021 2022 Total Development & Transportation Roadway Infrastructure Projects

Van Bibber Master Plan - 100,000 - - - 100,000

W 50th Av Sidewalk-SRTS Grant 40,000 400,000 - - - 440,000

Wateron-Wads to County Line - - 2,150,000 20,000 - 2,170,000

Total Roadway Infrastructure Projects $14,185,300 $16,030,000 $17,387,500 $11,580,000 $9,425,000 $68,607,800

Stormwater Projects

Dutch Creek Culvert Replacement - 100,000 30,000 750,000 - 880,000

R&B Culvert Replacement 600,000 400,000 400,000 400,000 400,000 2,200,000

Van Bibber Culvert Replacement 5,700,000 - - - - 5,700,000

Total Stormwater Projects $6,300,000 $500,000 $430,000 $1,150,000 $400,000 $8,780,000 Total Development & Transportation $23,913,300 $16,580,000 $17,867,500 $12,780,000 $9,875,000 $81,015,800


Enterprisewide Facility Projects Facilities Master Plan 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000

Total Facility Projects $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $10,000,000

IT Projects

ERP Upgrade / Replacement 1,858,400 3,054,600 685,800 706,400 727,500 7,032,700

Total IT Projects $1,858,400 $3,054,600 $685,800 $706,400 $727,500 $7,032,700

Total Enterprisewide $3,858,400 $5,054,600 $2,685,800 $2,706,400 $2,727,500 $17,032,700


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Health & Human Services Facility Projects

01 HSB Carpet/Flooring 100,400 100,400 100,400 100,400 100,400 502,000

01HSB - Window Replacement 30,000 30,000 30,000 30,000 30,000 150,000

01HSB Asphalt Concrete Repair - 41,400 49,900 - - 91,300

01HSB Chiller - - - - 342,500 342,500

01HSB Dock Man Door 19,500 - - - - 19,500

01HSB- Elevator Modernization 167,000 167,000 167,000 167,000 - 668,000

01HSB Exterior Furniture 25,000 - - - - 25,000

01HSB HVAC - DDC Upgrade 80,000 - - - - 80,000

01HSB Seal Concrete Flatwork 6,100 - - - - 6,100

49PMB Atrium Rooftop Units 17,500 - - - - 17,500

49PMB East Roof and Duct Work 240,000 - - - - 240,000

49PMB HVAC DDC Controls - 125,000 - - - 125,000

49PMB Parfet Hardscape - - 36,200 - - 36,200

49PMB Raise Roof Drains - 40,000 - - - 40,000

49PMB RTU - - - - 23,000 23,000

49PMB Window Replacement - - 1,004,000 - - 1,004,000

54AHS Slurry - - - 3,600 - 3,600

54HSA Asbestos Abatement 62,100 76,500 45,100 31,000 - 214,700

54HSA Building Hardscape - 10,700 - - - 10,700

54HSA Chillers 87,000 - - - - 87,000

54HSA Roof Repair Replacement 18,200 190,000 - - - 208,200

54WIC Replace Sewer Line 42,000 - - - - 42,000

Total Facility Projects $894,800 $781,000 $1,432,600 $332,000 $495,900 $3,936,300

Total Health & Human Services $894,800 $781,000 $1,432,600 $332,000 $495,900 $3,936,300


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Public Safety Facility Projects

JCSO Major Maint & Repair 359,700 359,700 359,700 359,700 359,700 1,798,500

JCSO Waterproofing Project 300,000 350,000 - - - 650,000

Total Facility Projects $659,700 $709,700 $359,700 $359,700 $359,700 $2,448,500

IT Projects

Coroner Case Management System 366,600 72,700 76,100 79,800 83,600 678,800

JCSO Paper Digitization 210,000 - - - - 210,000

JCSO PC Replacement 461,400 461,400 461,400 461,400 461,400 2,307,000

JCSO Radio Refresh Program 150,000 150,000 150,000 150,000 150,000 750,000

JCSO Radio Site Upgrade 170,000 - - - - 170,000

JCSO Tiburon Software Upgrade 118,000 - - - - 118,000

JCSO Wireless Upgrade - 92,000 - - - 92,000

Total IT Projects $1,476,000 $776,100 $687,500 $691,200 $695,000 $4,325,800

Vehicle Replacement Projects

JCSO Fleet Replacement 1,271,000 1,271,000 1,271,000 1,271,000 1,271,000 6,355,000 Total Vehicle Replacement Projects $1,271,000 $1,271,000 $1,271,000 $1,271,000 $1,271,000 $6,355,000

Total Public Safety $3,406,700 $2,756,800 $2,318,200 $2,321,900 $2,325,700 $13,129,300

Total Countywide Five-Year Project Plan $49,363,200 $52,199,500 $46,494,200 $31,797,400 $35,736,400 $215,590,700

FIVE-YEAR PROJECT PLAN DETAIL Jefferson County 2018 Adopted Budget

Page | 177

Project: Airport Fire Fighting Equipment

Revenues 2018 Adopted

Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Federal Grants 300,000 - - - - 300,000 State Grants 40,000 - - - - 40,000

Total Revenues $ 340,000 $ - $ - $ - $ - $ 340,000

Expenditures 2018 Adopted

Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total R&B Equipment (CIP) 800,000 - - - - 800,000

Total Expenditures $ 800,000 $ - $ - $ - $ - $ 800,000 Department/Division: Development & Transportation/airport Project Description: Purchase of Airport Rescue and Firefighting Equipment. Justification: The FAA’s airport certification requires that RMMA operate and maintain an ARFF vehicle. This is for replacement of an older vehicle. Cost Benefit to County: Cost estimate is $800K and source is OSHKOSH. Possible Federal revenue from grant in amount of $300K, and state amount of $40K. Impacts If Delayed: Increased operational risk.


Page | 178

Project: Airport Heavy Equipment


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Airport Heavy Equipment 228,000 - - - - 228,000

Total Expenditures $ 228,000 $ - $ - $ - $ - $ 228,000 Department/Division: Development & Transportation/airport Project Description: The Airport is looking to upgrade their commercial vehicle equipment. Justification: The Airport is looking to upgrade their commercial vehicle equipment. The airport is looking for upgrades and to replace an aging fleet for the following items: 1) Landside mower $11,000 2) Airfield Ag Mower $111,000 3) Maintenance Pickup Truck $46,000 4) 20’ mower deck $40,000 5) $20,000 for DIA surplus sale. Total amount is $228,000. Cost Benefit to County: Previous years budgeted amounts were $50,000 in 2015, $75,000 in 2016, and $1,075,000 in 2017. 1) Landside mower $11K 2) Airfield Ag Mower $111,000 3) Maintenance Pickup Truck $46,000 4) 20’ mower deck $40,000 5) $20,000 for DIA surplus sale. Total amount is $228,000. Impacts If Delayed: Alternatives are to keep running the old equipment and making repairs as breakdowns occur. Breakdowns become more frequent as the equipment ages and can be untimely especially during storms or heavy traffic periods.


Page | 179

Project: Annual – IT Infrastructure Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Computer Equipment 195,300 100,000 100,000 100,000 100,000 595,300 Computer Software 126,400 100,000 100,000 100,000 100,000 526,400

Total Expenditures $ 321,700 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,121,700 Department/Division: Library/Library Capital Projects Project Description: Replace aging, failing and out of date computer servers, switches and software. Justification: In September 2014 a study of JCPL's infrastructure was conducted by Applied Trust. Twenty-nine recommendations were brought forward. One of the recommendations was that all network devices that have been in service for longer than five years be replaced. The priority given to this recommendation was high, and the cost/effort score was also ranked high. Cost Benefit to County: The cost of the IT Infrastructure Replacement program is $321,650 in 2018. Replacing old equipment, past 'end-of-support', will ensure that equipment is maintained and updated. It will also reduce the possibility of critical equipment failure and loss of functionality across the system. The ability to keep the systems properly patched will enhance security, thus protecting key county and citizens’ data. Impacts If Delayed: If the critical infrastructure equipment is not replaced there is an increased risk of equipment failure that will greatly impact technology services to the community and staff.


Page | 180

Project: Belmar Library Remodel


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Prof & Tech Services (Other) 350,000 4,712,000 - - - 5,062,000

Total Expenditures $ 350,000 $ 4,712,000 $ - $ - $ - $ 5,062,000 Department/Division: Library/Library Capital Projects Project Description: This project is for the remodel and refurbishment of the 31,500 square foot Belmar Library. Justification: Repairing and refurbishing library facilities was a top priority identified by Jefferson County residents. As facilities age, over time there is a need to remodel and update to current professional standards to be good stewards of taxpayer assets. The Remodel will reconfigure the interior spaces, replace furniture to provide more flexible uses and spaces, and provide infrastructure modifications to accommodate new technologies. Cost Benefit to County: At a cost of $5,062,000, the remodel will enhance the efficiency of internal and external delivery of services. A valuable county asset will be maintained. Services will be upgraded to a more responsible level for this community. Impacts If Delayed: Deferred repair funding will impact building safety due to an aging facility. Deferral of reconfiguration impacts the level of library services delivered to our residents.


Page | 181

Project: Bookmobile Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Vehicles 200,000 200,000 - - - 400,000

Total Expenditures $ 200,000 $ 200,000 $ - $ - $ - $ 400,000 Department/Division: Library/Library Capital Projects Project Description: The replacement of the existing bookmobile with a new bookmobile that is more reliable and better meets the needs of patrons. Justification: The Bookmobile is due for replacement in 2019. The existing vehicle engine is identified by Fleet as being inadequate for the current load and service. The existing generator is problematic due to the compartment design. The bookmobile is difficult to service due to discontinued parts. A new bookmobile will increase the reliability of meeting the existing schedule, will allow JCPL to service the mountain communities, and will increase safety for patrons with the latest ADA ramp/access. Seniors have physical mobility barriers and the bookmobile is the most consistent service offered outside the library walls. Cost Benefit to County: At a cost of $400,000, a new bookmobile will reduce replacement costs and reduce the risk of injury to patrons and staff. Impacts If Delayed: Deferral of the bookmobile replacement represents additional ongoing repair costs that could be avoided. The cost of a new bookmobile will escalate if deferred.


Page | 182

Project: Bowles Avenue Right Turn Lane


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Road & Street Improvement 600,000 - - - - 600,000 Engineering-Infrastructure 60,000 - - - - 60,000

Total Expenditures $ 660,000 $ - $ - $ - $ - $ 660,000 Department/Division: Development & Transportation/Transportation & Engineering Project Description: The project will provide operational improvements by the addition of a right turn lane on southbound Alkire Street to westbound Bowles Avenue and an upgraded traffic signal with refuge islands and cross walks. Justification: The project will alleviate congestion and safety concerns. Cost Benefit to County: This project will improve traffic operations on Bowles/Alkire Street. The cost of this project will be shared with the South Impact Fee fund. Impacts If Delayed: If the project is delayed, the design and construction costs are expected to increase.


Page | 183

Project: Chatfield (Pierce to Kendall)


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Lawn and Grounds Maint. - 20,000 20,000 - - 40,000 Engineering-Infrastructure 30,000 5,000 5,000 - - 40,000 Road & Street Improvement 500,000 - - - - 500,000 Road Design 50,000 - - - - 50,000

Total Expenditures $ 580,000 $ 25,000 $ 25,000 $ - $ - $ 630,000 Department/Division: Development & Transportation/Transportation & Engineering Project Description: This project will make operational improvements to Chatfield Avenue in accordance with the Chatfield corridor plan and will be built to a major collector template which will include bike lanes, sidewalks, and a roundabout at Kendall Boulevard. This budget item is for the landscaping of the roadway improvements. Justification: As part of the South Jeffco Sales tax district, this was ranked as the next project to be completed in this area. The project will alleviate safety concerns and improve operating conditions at major intersections, as well as provide a roundabout at the intersection of Chatfield and Kendall Street. This project will be fully funded under the S.E. Sales Tax Fund. Cost Benefit to County: The benefit to the county is a safer roadway. Impacts If Delayed: If this project is delayed, more accidents will occur, and congestion will continue.


Page | 184

Project: Colfax/6th Ave Multi-Use Trail


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Road & Street Improvement 200,000 - - - - 200,000 Engineering-Infrastructure 20,000 - - - - 20,000

Total Expenditures $ 220,000 $ - $ - $ - $ - $ 220,000 Department/Division: Development & Transportation/Transportation & Engineering Project Description: This project will provide an 8-foot sidewalk from Johnson Parkway to North Quaker Street, which will function as a multi-use recreational trail along Colfax Avenue and 6th Avenue. The project will include minor culvert and drainage improvements as well as safety provisions along the Light Rail. Justification: As part of the Denver Regional Counsel of Governments (DRCOG) Transportation Improvement Program (TIP), Jefferson County was awarded money to complete the sidewalk safety improvements. In 2016 - 2017, the county will receive $50,000 for design and $539,000 for construction from DRCOG and $40,000 from Golden in 2017 for being a participating partner. Cost Benefit to County: Jefferson County residents will have a safe path on which to walk. Additionally, the project is funded by up to 80% in matching funds from DRCOG. The amount budgeted is the full amount of money for design and construction. The CDOT IGA will result in a reimbursement of $539,000 in 2017 or 2018. In addition, an IGA with the City of Golden will result in a reimbursement of $40,000 as Golden’s share of the project. These funds are expected to be received in 2017 and 2018. Impacts If Delayed: If the project is delayed, the trail will not be funded or built within the next five-year budget and the funding provided by DRCOG and Golden will be withdrawn.


Page | 185

Project: Coroner Case Management System


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Investigation Expense 366,600 72,700 76,100 79,800 83,600 678,800

Total Expenditures $ 366,600 $ 72,700 $ 76,100 $ 79,800 $ 83,600 $ 678,800 Department/Division: Coroner Project Description: Hire a third-party vendor to supply a Coroner case management system. The platform will replace the current data storage system and allow for enhanced functionality and digitalization of the business practices and reporting. Justification: Replace current legacy application, which is over 15 years old and is no longer supported from an infrastructure perspective. Gain mobile capabilities to create new cases or make changes in the field with or without internet access. Improve responsiveness to families of deceased and other agencies, such as mortuaries, law enforcement, donor agencies, and news outlet’s requests for information regarding case information and statistics. Support the Coroner’s office goal of having a paperless file system, with the immediate goal of reducing paper use. Improve the tracking and location of custody/release of bodies, medications, personal effects, evidence to reduce time spent and human error. Cost Benefit to County: Increased application security and stability. Increased speed to respond to information requests from citizens, media, law enforcement, County officials and the State. In a mass fatality situation, enable more efficient investigations and communications. A central electronic repository for the entire case management process, eliminating the need for multiple data repositories. Retiring the legacy application and replacing it with modern technology. Benefit from broad feature set available to other Coroner and Medical Examiner offices across the globe. Able to tailor current and future business processes used by our Coroner’s office, and quickly adapt as technology evolves. Updated reporting tools, search, and user interface commonly expected from current applications. Supportable platform from both perspectives of IT maintenance and ease of adding new features. Eliminating the need for paper workflows. Provides the ability to do data analytics to drive efficiencies over time. Impacts If Delayed: Security concerns remain. Missed opportunity to leverage work that other counties are/have been doing, vendor discounts, etc. Continued loss in efficiencies for business users, and no improvement in overhead costs and improvisations. Continue the heavy dependence on manual workflows and paper. No improvements to response times and scope of information on requests for information.


Page | 186

Project: Edgewater Library


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Prof & Tech Services (Other) 2,600,000 - - - - 2,600,000

Total Expenditures $ 2,600,000 $ - $ - $ - $ - $ 2,600,000 Department/Division: Library/Library Capital Projects Project Description: Provide a new Edgewater Library facility that betters serves patron needs. Partner with the City of Edgewater on the facility. Justification: JCPL took occupancy of the Edgewater Library facility in 1986, leasing the building from the City of Edgewater for $1/yr. JCPL and the City have jointly committed to a new facility. The City of Edgewater strongly desires to keep a library presence within city limits. JCPL's intent is to pay the costs associated with relocation and customization of the new facility/tenant finish of the new space. This project will enable the library to better serve an underserved community. Cost Benefit to County: The cost is $2,600,000. A larger library facility is beneficial to the community and would improve access to library programs and services. This larger facility will impact the operating budget with an increase in materials and personnel costs. Impacts If Delayed: The impact of deferral is a continuation of an inadequate level of library services to residents of Edgewater.


Page | 187

Project: Enterprise Resource Planning System Upgrade / Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Consultant Services 1,187,000 2,388,800 - - - 3,575,800 Maintenance Agreement 646,400 665,800 685,800 706,400 727,500 3,431,900 Computer Equipment (OPS) 25,000 - - - - 25,000

Total Expenditures $ 1,858,400 $ 3,054,600 $ 685,800 $ 706,400 $ 727,500 $ 7,032,700 Department/Division: Finance & IT/IT Services Project Description: This request is to fund a business process reengineering and implement a new ERP (Enterprise Resource Planning) system to replace JD Edwards. In 2017, Jefferson County contracted with Plante Moran to evaluate the county’s current business processes and compare to public sector best practices as well as to evaluate the strengths and weaknesses of our current JD Edwards software, which is the county’s system of record. Additionally, the county contacted Oracle, the vendor of JD Edwards software, to assess the county’s business processes, the end users’ willingness to change, and produce a report of recommendations of what could and couldn’t be done using our current software. The recommendation from both consultants is that Jefferson County undergo a thorough business process reengineering effort and implement more modern software. The current county software can support some improvements in business processes, but is lacking particularly in the areas of usability, robust analytics, Human Resources and Budgeting. The ERP Steering Committee is requesting funds for a two-year project to improve business processes, consolidate decentralized departments and replace JD Edwards. Justification: Business processes evaluated by the consultants were at best stable and at worse marginal compared to public sector best practices. The county faces increased need for services and less revenue. By increasing efficiencies in our internal processes, we can free up staff for more value added. Additionally, there are hard cost savings that can be realized by improving processes and moving work such as server patching, to the cloud. JD Edwards has been in place for 13 years. The HR portion of the software is no longer being enhanced by the vendor (Oracle) and it does not offer the intuitive user interface, advanced analytics, or easy dashboarding that are offered by many more modern systems. In modern systems, major work efforts such as producing the budget book or the CAFR can be automated. Additionally, as new employees join our workforce, they find JD Edwards difficult to use because of its outdated and complex usability. JD Edwards does not provide adequate budgeting software. The budget team must use spreadsheets and manual processes in addition to JD Edwards to produce the budget each year. JD Edwards is not intuitive for HR, so IT Services enters much of the annual production data for them. Additionally, the software is lacking talent management, a learning management system and adequate recruiting and performance management software. We have many add on systems to deal with some of these holes. Leaders in HR and Finance have difficulty finding current information. A change in processes and easier system will make it easier to find needed information.


Page | 188

Cost Benefit to County: • The estimated one-time costs are $3.6M with an ongoing operational expense averaging $750,000 for cloud subscription services.

Consultant services will be used for project management, business process reengineering, implementation support, training, and staff augmentation.

• If the project is delayed or not approved, custom development will need to be done to build required functionality into JDE for HR and Budget. Assuming the development work could be done within 24 months with staff augmentation, the cost of this work would exceed $750,000.

• In 2015 a budget request made to purchase a new HR management system. Cost estimates at the time were $1. 3M for implementation and $150K annually for cloud subscription fees. These costs would have been in addition to JDE support costs.

• The primary benefit to County residents is more efficient and responsive business processes. • Efficiency gains of 20-30% are predicted in Accounting, Purchasing and HR because of obtaining a more modern ERP system. The results

of the ERP needs assessment suggest a quantified productivity improvement of $24M over 10 years (once implementation is complete). • Operating costs will be reduced by $3.2M over 10 years by eliminating software maintenance and support fees. • Operating costs would also be reduced because of needing fewer staff to perform business functions and support the system. Until

process reengineering, and product implementation are done the exact number is difficult to predict. Impacts If Delayed:

• The county does not adhere to public sector best practices in significant ways and still has a reliance on paper-based processes. • HR does not have solutions in place (nor are they available w/ JDE) to meet the need for talent management and succession planning. • The county’s ability to utilize new ERP functionality will be limited to what’s contained in future JDE updates. When needed features are

not delivered by the vendor, IT must customize the software to meet the need. Continued modifications to the current system also increase the time and risk associated with future upgrades.

• JDE can be difficult to use, and the time to train new employees to use the system will continue to be lengthy and will limit employee productivity while they are learning how to use the system.

• Reporting and data analysis will continue to require the use of 3rd party tools. • Numerous shadow systems (spreadsheets, databases) exist to validate the data contained within JDE and because employees have

difficulty finding data within the system. Consequently, there will be continued risk of data accuracy and loss when information contained outside of the ERP system is relied upon as it is today. One of the options above will need to be implemented next year.

• Our current software has not been upgraded since 2012. We risk degradation of service and data corruption if we don’t at a minimum, perform a technical upgrade.


Page | 189

Project: Facilities Master Plan


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Building Maintenance 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000

Total Expenditures $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 10,000,000 Department/Division: Capital Expenditures Project Description: This request is to establish funding for the Countywide Space Utilization Master Plan. A consultant was hired in FY2017 to develop a plan for future and present space needs. The plan included growth projections for new or existing programs, as well as areas that may have reduced space needs due to reduction in services or new technologies. Justification: To establish future funding to address areas identified in the Facilities Master Plan. Cost Benefit to County: Securing funding for the Master Plan would aid in future space planning and space allocation. It will identify areas where space efficiencies exist that could be used for other programs, or where space shortages may be occurring or may occur in the future. Knowing the future space needs will help in making day to day decisions on space requests and will help with long range CIP planning. Impacts If Delayed: Requests for additional space and remodels are common. Decisions are made without knowing the full future space needs of all County divisions and impacts associated with those decisions.


Page | 190

Project: Golden Parkway-SH93


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Capital Exp Donated to Others 1,100,000 - - - - 1,100,000 Consultant Services 760,300 - - - - 760,300

Total Expenditures $ 1,860,300 $ - $ - $ - $ - $ 1,860,300 Department/Division: Development & Transportation/Transportation & Engineering Project Description: This project is for the early planning and design of improvements to the SH93, US6, and C470 corridor through Jefferson Parkway in cooperation with several local agencies. Justification: A regional planning committee has been working on the planning and implementation of prioritized improvements to a major transportation corridor along the western portion of the Denver metropolitan area. These improvements would address congestion relief, safety, and improved mobility. Cost Benefit to County: It would be very beneficiary for Jefferson County residents to have reduced traffic congestion along the corridor and on impacted local roads. The cost of the study will be shared with CDOT and other local communities. Impacts If Delayed: The PEL study is underway with commitments by the county and local communities to participate financially. If not approved, the PEL study would not be fully funded and the county would lose any influence on prioritization of projects in this critical transportation corridor.


Page | 191

Project: JC73 Brook Forest-Thumbleberry


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Road & Street Improvement 400,000 $ 300,000 - - - 700,000 Road Design 30,000 $ 30,000 - - - 60,000 Engineering-Infrastructure 40,000 $ 40,000 - - - 80,000

Total Expenditures $ 470,000 $ 370,000 $ - $ - $ - $ 840,000 Department/Division: Development & Transportation/Transportation & Engineering Project Description: This project will make operational improvements such as shoulder widening, turn lanes at each intersection, and rumbled medians along the roadway alignment to JC73. Justification: This project is the highest ranked project in the Evergreen/Conifer Traffic Impact Fee Fund area and will be fully funded by this Impact Fee. This project is needed to improve traffic operations between Evergreen and Conifer due to higher congestion and safety concerns at each intersection along with rapid deterioration of the roadway in this segment. Cost Benefit to County: The project should increase citizen safety and reduce traffic accidents, thus costs to our residents. Impacts If Delayed: There will be no major impacts if delayed. The construction is scheduled for 2018. Roadway maintenance has been postponed in anticipation of this project and the pavement condition will continue to deteriorate.


Page | 192

Project: JCSO Fleet Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Police Supplies 100,000 100,000 100,000 100,000 100,000 500,000 Vehicles 1,171,000 1,171,000 1,171,000 1,171,000 1,171,000 5,855,000

Total Expenditures $ 1,271,000 $ 1,271,000 $ 1,271,000 $ 1,271,000 $ 1,271,000 $ 6,355,000 Department/Division: Sheriff/JCSO Support Services Project Description: Approximately 40 vehicles will be replaced, which are determined by mileage, age, accidents, staffing and assignments based on a 5-year replacement plan. We will purchase and install replacement sirens, emergency lighting, decals, prisoner partitions, push bars and weapons storage systems for patrol vehicles. Justification: This will allow the Sheriff's Office to provide the delivery of law enforcement services to the citizens of Jefferson County. Emergency equipment needs to be replaced as it wears out, if damaged, and when new model vehicles require different equipment. Cost Benefit to County: There will be no increased impact to ongoing operating costs. This request is to maintain 2018 funding at the same level as 2017. Impacts If Delayed: Vehicle maintenance and repair costs will increase. Older vehicles will have more in service mechanical failures, which will hinder the efficient delivery of law enforcement services. Emergency equipment that fails or wears out will not be replaced. Sheriff's vehicles without working emergency equipment cannot be used.


Page | 193

Project: Kipling Corridor Study


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Road Design 300,000 - - - - 300,000

Engineering Infrastructure 50,000 - - - - 50,000 Total Expenditures $ 350,000 $ - $ - $ - $ - $ 350,000

Department/Division: Development & Transportation/Transportation & Engineering Project Description: This project provides for an updated study and use of the Kipling Parkway corridor. The purpose to look at the current and future use of the parkway to determine what major projects will be required to meet the original intent of the voting public. Justification: The existing corridor, as called out in the Southeast Sales Tax District, is to be constructed to a six-lane parkway. The corridor study will re-examine the use and the needs of the surrounding district to determine the future construction needs. This project will be fully funded under the S.E. Sales Tax Fund. Cost Benefit to County: The study will allow the county to determine what costs need to be allocated for the future needs of Kipling Parkway. Impacts If Delayed: If the project is delayed, the design and construction costs are expected to increase.


Page | 194

Project: Master Drainage Project


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Airfield 500,000 - - - - 500,000

Total Expenditures $ 500,000 $ - $ - $ - $ - $ 500,000 Department/Division: Development & Transportation/airport Project Description: The last drainage project was completed more than 10 years ago. With new planned construction on SW side of the airport, as well as new taxiways, a Master Drainage study update is necessary. Justification: The last drainage project was completed more than 10 years ago. With new planned construction on SW side of the airport, as well as new taxiways, a Master Drainage study update is necessary. Construction permits, and storm water management require these studies. Cost is estimated at $500,000. Cost Benefit to County: $500,000 is the estimate. Obtained estimate from Jviation. Airport would pay the majority of this with a Hazard Waste Reserve account that totals $431,000. Benefits would cover construction permits and storm water management. As well as regulation compliance. One large master drainage study would save the airport in the long run instead of doing multiple smaller scale studies for individual projects. Impacts If Delayed: If not approved it could impact future projects.


Page | 195

Project: McIntyre 52nd Ave - 60th Ave


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Right-Of-Way/Easements 50,000 200,000 - - - 250,000 Road & Street Improvement 3,000,000 - 2,000,000 3,000,000 - 8,000,000 Road Design 200,000 100,000 50,000 - - 350,000 Engineering-Infrastructure 100,000 100,000 100,000 75,000 - 375,000

Total Expenditures $ 3,350,000 $ 400,000 $ 2,150,000 $ 3,075,000 $ - $ 8,975,000 Department/Division: Development & Transportation/Transportation & Engineering Project Description: The project will continue the design and construction of the minor arterial improvements on McIntyre from West 52th Avenue to West 60th Avenue. This work will include the widening of an existing Farmers Highline Canal along with the replacement of another canal crossing to meet the arterial improvements. The construction of the bridges within the drainageway was set up to be a phased construction project over a two-year period. The remaining roadway segments will be conducted over the following two years. Justification: This project is a continuation of the McIntyre roadway widening project that is currently under construction. This project will increase the capacity for the roadway, alleviate safety concerns, and improve operating conditions. Cost Benefit to County: The county's residents will experience benefits due to a decrease in accidents and in delays. Impacts If Delayed: If the project is delayed, the design and construction costs are expected to increase.


Page | 196

Project: Network Modernization


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Computer Equipment (OPS) 200,000 230,000 225,000 220,000 225,000 1,100,000 Maintenance Agreement 5,000 11,000 17,000 23,000 29,000 85,000 Salary Exp. to Capital Const. 16,100 - - - - 16,100 Benefits to Capital Const. 5,313 - - - - 5,313 ITS Capital (21,413) - - - - (21,413)

Total Expenditures $ 205,000 $ 241,000 $ 242,000 $ 243,000 $ 254,000 $ 1,185,000 Department/Division: Finance & IT/IT Services Project Description: This is a 5-year proposal to refresh batches of network equipment as it ages and drops out of vendor support. The project also includes upgrades in capacity expected to meet demand over the next 5 years. The previous 5-year plan was approved in 2012 and ended in 2017 at a total 5-year cost of $3.4M. Much of the hardware purchased in the prior replacement plan will last through this next 5-year term. Therefore, this 5-year plan is roughly 1/3 the cost of the previous 5-year plan. IT Services will bring forward individual requests for each year of the 5-year program. Between 2014 and 2016, much of the core campus infrastructure was upgraded. However, remote site location hardware is now ending support and wireless capacity needs are increasing. Purchases will be needed to keep pace with increasing demand. Additionally, the last batches of old switches will need to be replaced as they will drop out of support over the next few years. IT Services would like to replace the aging network routers and switches with fully supported models. In addition, refreshed network hardware is needed to support the increased network capacity demands from the deployment of cloud-based applications such as Exchange Online and Office 365 as well as to continue to receive vendor operating system updates and security patches. The new hardware will be compatible with new tools that allow us to remotely manage and upgrade switches in bulk. Justification: Refreshed network hardware is needed as about 10% of the current hardware is nearing the end of its useful service life and presents a significant security risk as vendor software updates will no longer be available. In addition, the refreshed hardware is needed to support the increase in network usage by such cloud applications as Exchange Online and Office 365. Lastly the refreshed hardware will support the new vendor Software Defined Networking (SDN) tools enabling improved automation of operating system upgrades/patches, provisioning, configuration and network security.


Page | 197

Expected Purchases for Year 1 Include: 1. Remote Site Hardware Replacement for end of life equipment that manages connections to remote locations. 2. Software Defined Network (SDN) licenses for network management systems which allows management of network equipment through a single program. 3. Data Center Hardware Replacement for end of life equipment that manages connections within the data center. 4. Wireless Expansion through purchase of additional high capacity wireless access points. 5. Campus Network Expansion/Refresh - Switch capacity upgrade for the Campus distribution switches that are end of life. 6. Client software to take advantage of IP based video streaming. Cost Benefit to County:

1. Cost estimate: $200,000 in 2018, $230,000 in 2019, $225,000 in 2020, $220,000 in 2021 and $225,000 in 2022. Year one pricing based on vendor quotes, additional years based on estimates from vendor provided pricing.

2. No direct costs if the project is delayed, however there is increased risk of failure and outages for remote sites if old equipment is kept in service. Additionally, once the old equipment drops off support, security patches are no longer provided by the vendor causing increased risk. Obtaining replacements in emergency situations will also incur increased cost.

3. The last year of the prior five-year program was funded at $147,000 and included similar purchases to the ones listed above. 4. Increased reliability of services through network automation, increased network security, and reduced risk of data loss due to security

breaches. 5. Increased network automation will increase staff efficiency and improve management of all networking equipment saving

approximately 200 hours of staff time per year. 6. Indirectly - Increased network automation will free valuable staff hours from rote network administration tasks so that they can be

focused on critical security and administration tasks. Impacts If Delayed: Impacts could include: Increased security risks due to unpatched network devices. Slow or unavailable data networking services, including access to internet resources, for employees and the Public. Delay creates inefficiencies by interrupting the life-cycle planning of network hardware resulting in cost and labor spikes for needed hardware replacement.


Page | 198

Project: OS Clear Creek Canyon Park


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Trail Improvements Development 2,405,000 3,533,000 750,000 - - 6,688,000

Total Expenditures $ 2,405,000 $ 3,533,000 $ 750,000 $ - $ - $ 6,688,000 Department/Division: Parks/Open Space Project Description: P2P Regional Trail Signage: Funding for contractor fabrication and installation of kiosk structures and signs. P2P Mouth of the Canyon: Design and construction of another 1.75 miles of the P2P trail connecting downtown Golden to tunnel #1. P2P Welch Ditch: Safety improvements to Welch ditch wooden flume, culvert and suspension bridge. Justification: The mouth of Clear Creek Canyon has numerous jurisdictional issues including access and property ownerships that require resolution. The Welch Ditch itself is an attractive recreational use area including many existing hazards. Funds requested for this project include $55,000 for trail signage, $2,100,000 for design and construction and $250,000 for Welch ditch safety improvements. Cost Benefit to County: P2P Regional Trail Signage (18050): $55,000. P2P Mouth of the Canyon; trail design and construction: $2,100,000 P2P Welch Ditch; trail design and construction: $250,000. Life/safety and legal access issues will be addressed in this phase. Funds will be used to resolve potential safety hazards and priority interests. The Welch Ditch trail will ultimately connect with the Chimney Gulch trail and Peaks to Plains trail, offering a one of a kind outdoor experience to our visitors, and will become a trail gem of the Open Space system. Impacts If Delayed: Currently, there is no legal access into the mouth of the Canyon aside from Grant Terry Park and City of Golden trails. This lead to areas with questionable access and unsafe routes of foot travel. Without appropriate planning and improvements, the potential for accidents and unauthorized use will continue. with hazards mitigated and opened to public use, the opportunity to provide for a great experience along Clear Creek and its historic past via the Welch Ditch will be unsurpassed.


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Project: OS Park Design Development


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Park Improvements - 900,000 530,000 - - 1,430,000 Park Design Improvements 300,000 - - - - 300,000

Total Expenditures $ 300,000 $ 900,000 $ 530,000 $ - $ - $ 1,730,000 Department/Division: Parks/Open Space Project Description: Funding to provide several key design/development projects identified for 2018 including $50,000 for Beaver Ranch improvements and Van Bibber McIntyre underpass design and construction work with Transportation & Engineering at $250,000. Justification: The following projects are requested in partnership with other agencies and County Department: 1. Beaver Ranch Improvements: Fiscal Year 2018: $50,000 and Fiscal Year 2020 development: $200,000. 2. Underpass Design at McIntyre Street/Van Bibber West trail - Partner with T&E to design underpass for Van Bibber Trail. Fiscal Year 2018: $250,000 Fiscal Year 2019 development: $900,000 Fiscal Year 2020: $330,000 Cost Benefit to County: Project expenses as outlined in justification of need tab to complete the two projects from planning to development. Impacts If Delayed: Impacts to not complete projects identified would defer projects and partnerships currently in place. This includes construction of the trailhead, trail work, campground plan and dog park at Beaver Ranch Park. Additionally, deferred funding for the Van Bibber West trail extension would prohibit a long-awaited trail connection from Van Bibber Park west to the Fairmount Trail and North Table Mountain Park.


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Project: OS Van Bibber Park


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Park Design Improvements 125,000 - - - - 125,000 Park Development Improvements 250,000 - - - - 250,000

Total Expenditures $ 375,000 $ - $ - $ - $ - $ 375,000 Department/Division: Parks/Open Space Project Description: Van Bibber Trail Corridor Master Plan and hydrology study. Includes engineering for future stream and ditch crossings along the trail corridor. Van Bibber culvert construction - complete construction based on design documents completed in 2017. Justification: The Van Bibber Trail Corridor Master Plan will document the opportunities and constraints within the corridor and alternatives related to those identified issues, including an examination of all the water crossings between Indiana St and the Fairmont Trail determining the best location and design alternatives for each crossing. Cost Benefit to County: The benefit to Open Space is having a concise planning document that clearly lays out the course moving forward to the construction of this long-planned regional trail connection. This document will consolidate the current information regarding this corridor and associated projects to better serve the organization and our trail visitors. Impacts If Delayed: Not drafting this corridor plan risks losing some of the momentum that has started building within this trail corridor. There are many efforts and issues currently at play and it is crucial that there be a coordinated effort within the organization to realize our goal of providing this regional trail connection including drainage improvements identified at Van Bibber Park.


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Project: Quincy (Youngfield to Simms)


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Road Design 200,000 100,000 50,000 - - 350,000 Engineering-Infrastructure 25,000 15,000 100,000 - - 140,000 Right-Of-Way/Easements - 200,000 - - - 200,000 Road & Street Improvement - - 5,000,000 - - 5,000,000

Total Expenditures $ 225,000 $ 315,000 $ 5,150,000 $ - $ - $ 5,690,000 Department/Division: Development & Transportation/Transportation & Engineering Project Description: The project will provide two through lanes with a median for left-turn lanes with 4-foot wide on-street bike lanes and roundabout improvements at Simms Street. This stage of the project will construct the second segment of Quincy from Youngfield Street to Simms Street. Justification: The 2006 Quincy Corridor Study developed several alternatives and it was determined that the roadway will function as a Major Collector. The project will also alleviate safety concerns and improve operating conditions at specific locations. This project will be fully funded under the S.E. Sales Tax Fund. Cost Benefit to County: The county's residents will experience benefits due to a decrease in accidents and delays. Impacts If Delayed: If the project is delayed, the design and construction costs are expected to increase.


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Project: R&B Culvert Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Culvert Supplies 600,000 400,000 400,000 400,000 400,000 2,200,000

Total Expenditures $ 600,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 2,200,000 Department/Division: Development & Transportation/Road & Bridge Project Description: Replace culverts that are rated with inspection level of failing. Justification: Failing culverts are a potential hazard to public safety. Cost Benefit to County: (1) Estimated cost is $600,000; (2) Project delays could cause road closures and safety hazards; (3) In 2017, the budget was $600,000; (4) Safe roadways; (5) Replacing culverts before there is a catastrophic failure saves in emergency repair fees; (6) Reduces the cost of maintenance in the early years but later in the culverts life repair costs remain the same. Impacts If Delayed: The replacement of the failing culverts is a safety concern.


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Project: Raccoon Crk Trail Improvements


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Drainage System Construct 250,000 - - - - 250,000

Total Expenditures $ 250,000 $ - $ - $ - $ - $ 250,000

Department/Division: Development & Transportation/Transportation & Engineering

Project Description: The county is to make minor trail improvements along the Raccoon Creek trail within the Governors Ranch neighborhood. These improvements would include minor safety trail improvements and minor retaining walls for the drainageway.

Justification: Since the land is owned by Jefferson County, the residents have requested these improvements to aid the safety of the trail system.

Cost Benefit to County: Safety projects are designed to maintain mobility to reduce the likelihood of accidents, which increases safety and saves money for our residents.

Impacts If Delayed: Trail closures may be required if the potential safety issues are not resolved.


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Project: Sorter Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Equipment (Other) 500,000 500,000 500,000 - - 1,500,000

Total Expenditures $ 500,000 $ 500,000 $ 500,000 $ - $ - $ 1,500,000 Department/Division: Library/Library Capital Projects Project Description: Replace sorters in two libraries in 2018. Continue to replace two per year until completed. This would not include Columbine which is being replaced in 2017 and Edgewater which would get a new sorter with their new building in 2018. Justification: The sorters within JCPL are 5 to 7 years old and have an estimated life of 10 years. This timeline has changed significantly due to the manufacturer changing lines and the vendor not able to get parts reliably. The sorters are a critical asset for the libraries, freeing up hundreds of hours of Library staff sorting and returning resources. Sorters have reduced staffing requirements throughout the libraries. Rather than waiting until 10 years, with the sorters getting older and repairs starting to add up, it makes sense to start cycling the sorters out. The sorters don’t all have to be replaced at the same time and the workload and cost can be spread out over several years. Cost Benefit to County: The cost is $1,500,000 over three years. This project could lead to an overall reduction in maintenance cost due to the one-year maintenance with the purchase and potential reduction in maintenance services. The use of sorters has led to significant efficiencies in the libraries allowing staff to get resources back in circulation quicker and reducing staff time. Impacts If Delayed: Increased maintenance costs and more difficulty in finding parts to repair machines.


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Project: Terminal Improvement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Building Improvements 400,000 - - - - 400,000

Total Expenditures $ 400,000 $ - $ - $ - $ - $ 400,000 Department/Division: Development & Transportation/airport Project Description: The Airport needs to make improvements to its terminal building. With the departure of Pilatus, it will be necessary to go in and clean up all offices that had been occupied by Pilatus. This will enable us to attract new tenants more effectively at the going rate. Improvements will include but not limited to the following: new carpet, paint, lighting, doors, and upgrade to Mt. Evans room. Estimation of cost $400K. Justification: The Airport needs to make improvements to its terminal building. With the departure of Pilatus, it will be necessary to go in and clean up all offices that had been occupied by Pilatus. This will enable us to attract new tenants more effectively at the going rate. Improvements will include but not limited to the following: new carpet, paint, lighting, doors, and upgrade to Mt Evans room. Estimation of cost $400K. Cost Benefit to County: Cost estimate is $400,000. An improved terminal can help attract new tenants to replace Pilatus at the high-end market rate. Pilatus currently pays an annual sq/ft rate of $23 for 7,500 sq/ft. The airport is looking to attract tenants at $27 to $30 sq/ft. If the airport can command $30 sq/ft for all 7,500 square feet, the additional revenue could pay for the $400,000 cost in just over 8 months. Impacts If Delayed: If not approved, the airport will not be able to command the targeted market rate for new tenants. Filling vacancy could take longer resulting in lost revenues.


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Project: Taxiway B & C Improvements & Runway 321 Rehabilitation


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Federal Grants 300,000 - - - - 300,000

Total Revenues $ 300,000 $ - $ - $ - $ - $ 300,000


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Airfield 450,000 - - - - 450,000

Total Expenditures $ 450,000 $ - $ - $ - $ - $ 450,000 Department/Division: Development & Transportation/airport Project Description: The airport is looking for design work to remove Taxiway B and extend Taxiway C, which will improve conditions. Runway 3/21 is also in need of rehabilitation. Justification: The airport is looking for design work to remove Taxiway B and extend Taxiway C, which will improve conditions. Runway 3/21 is also in need of rehabilitation. This will help protect aircraft and aircraft operators. Cost Benefit to County: Cost estimate is $450,000, with Federal grant support in the amount of $300,000 for the design work. Impacts If Delayed: If not approved, the identified areas will continue to suffer causing potential safety issues.


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Project: Van Bibber Culvert Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Revenue from Special Projects 2,000,000 1,000,000 - - - 3,000,000

Total Revenues $ 2,000,000 $ 1,000,000 $ - $ - $ - $ 3,000,000


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Drainage System Construct 5,700,000 - - - - 5,700,000

Total Expenditures $ 5,700,000 $ - $ - $ - $ - $ 5,700,000 Department/Division: Development & Transportation/Transportation & Engineering Project Description: This project provides for the design and construction of a two-span bridge over Van Bibber Creek and two box culverts over the Farmers Highline Canal, as well as providing a pedestrian underpass at McIntyre Street. The amount shown in the CIP request represents the total cost to the county for the construction in 2018 and 2019. Urban Drainage and Open Space will provide their share of the costs back to the county within the same year as revenue. Justification: The existing Van Bibber Creek culvert crossing at McIntyre Street is a 60-inch diameter corrugated metal pipe (CMP) which cannot accommodate a two-year storm without overtopping. During the 10-year flood events and as seen in the 2013 fall flood, McIntyre is overtopped by approximately two-feet. This depth of overtopping of an arterial street is extremely hazardous to private and emergency vehicles during one of these flood events. The drainageway construction for Van Bibber Creek will be funded by three different funding sources, Transportation & Engineering, Open Space, and Urban Drainage. Open Space has teamed up with Transportation & Engineering and Urban Drainage to design and construct the structures associated with Van Bibber and the Farmers Highline Canal. Cost Benefit to County: This project will result in the installation of an adequately sized structure to facilitate safe travel by eliminating street overtopping during storm events. A joint capital improvement project with UDFCD and Open Space will be accomplished with costs being shared by the three entities. Impacts If Delayed: Delay of this project further increases the chances of hazardous conditions to emergency and private vehicles during even minor rainfall events. In addition, the existing CMP could be washed out during a major flood resulting in total disruption of traffic on this minor arterial.


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Project: Vehicle Replacement


Budget 2019

Projected 2020

Projected 2021

Projected 2022

Projected Total Vehicles 4,550,700 7,729,400 7,874,300 4,082,300 7,091,900 31,328,600

Total Expenditures $ 4,550,700 $ 7,729,400 $ 7,874,300 $ 4,082,300 $ 7,091,900 $ 31,328,600 Department/Division: Count Manager/Deputy County Manager/Fleet Services Project Description: Replacement of County vehicles during 2018 (based on mileage, age, and condition of current units). Justification: County vehicles are replaced each year based on their age and mileage. Some units are retained for 250,000 miles (i.e., tandem axle dump trucks), while others are only kept for 4,000 hours (i.e., road sweepers). The maintenance needs of units beyond these limits are more excessive and the resale value at the auction is less. Cost Benefit to County: The meter information, repairs, and selling prices at the auction are maintained in the Fleet database. Going beyond the life meters for any of the units usually results in more costly repairs, while reducing the resale value at the auction. Adhering to the replacement schedule is in the best interest of the county. Impacts If Delayed: If vehicles meeting the criteria (i.e., meters, age and condition) are not replaced this year, then, the replacement schedule for following years will increase. The cost of repairs for older units will be higher (some may even need major repairs), and, in addition, the replacement costs for new units will, likely, continue to increase due to manufacturing costs.

Debt/Lease Purchase

DEBT/LEASE PURCHASES Jefferson County 2018 Adopted Budget

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Jefferson County has no outstanding general obligation debt. With such debt, the voters would authorize repayment of bonds using property tax levies in addition to those for operating purposes. Levies for the retirement of debt are not restricted by the TABOR operating property tax limits. For that reason, general obligation debt may be incurred only after a favorable election and is limited to 3.0% of the assessed value of the taxing entity. Jefferson County has entered into lease-purchase agreements for both real and personal property. The county may choose not to appropriate funds for any or all of these agreements in any given year. In the event of non-appropriation, the two agreements terminate, and the county has no obligation to make further payments. Payments pursuant to lease-purchase agreements are included in operating budgets and are made from total revenues, not just property taxes. Any necessary property taxes are governed by the TABOR operating property tax limits set by Colorado statutes. Real Property Lease-Purchase Agreements The facilities and equipment lease-purchase agreement is for acquisition and construction of several facilities, associated sites, and related equipment. One of these projects was the Administration/Judicial Facility which was completed in early 1993, was originally financed with a lease-purchase agreement and is used today as collateral for the county’s current lease-purchase agreements. The Administrative Facility houses most departments formerly located elsewhere in the Golden/Lakewood area. The Judicial Facility replaced the badly overcrowded Hall of Justice and houses all court operations. The State requires that space be provided for all courts (agencies of the State) at the county’s expense. Construction of a new facility for the District Attorney was completed in 1996. The lessor, Jefferson County Finance Corporation, initially issued $87,055,000 of Certificates of Participation in 1988. During 1991, additional certificates of $23,220,000 were issued to provide funds for equipment and other projects of the road and bridge fleet replacement program. During 1992, Certificates of Participation were refinanced to a lower interest rate, which saved the county taxpayers approximately $2.0 million. During 1995, the Series 1991 certificates of participation were refinanced to obtain a lower interest rate, which saved county taxpayers approximately $1.5 million. In 2002, the county refunded the 1992 Certificates of Participation to obtain a lower interest rate saving the county taxpayers approximately $5.0 million over the life of the certificates. The 2002 certificates were paid off in 2008. In 2005, the Series 1995 certificates were called effective December 1, 2005. In 2004, $35.5 million worth of tax exempt certificates were issued. In 2009, $76,480,000 in certificates were issued. A portion ($67,715,000) of the 2009 certificates were issued as taxable, Direct Pay Build America Bonds, the rest ($8,765.000) were issued as tax exempt bonds. The interest expense relating to these Build America Bonds is expected to be partially eligible for a subsidy from the federal government. The 2009 tax exempt certificates were paid off in 2012. During


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2013, the Series 2004 certificates of participation were refinanced to obtain a lower interest rate, which saved the county taxpayers approximately $1.6 million. The following table reflects the remaining payments for all real property lease-purchase agreements:

Year 2009 COP Facility & Equipment 2013 COP Facility & Equipment Lease Purchase Payments 2017 6,538,768 2,511,873 9,050,641 2018 6,484,998 2,512,161 8,997,159 2019 6,422,763 2,506,254 8,929,017 2020 6,361,513 2,504,272 8,865,785 2021 6,293,645 2,506,094 8,799,739 2022 6,221,600 2,506,602 8,728,202 2023 6,146,325 2,505,796 8,652,121 2024 6,056,475 2,513,675 8,570,150 2025 5,967,480 - 5,967,480 2026 5,878,750 - 5,878,750 2027 5,773,438 - 5,773,438 2028 5,671,563 - 5,671,563 2029 5,562,188 - 5,562,188 Total $79,379,506 $20,066,727 $99,446,233

Cost of Major Projects Funded with Lease-Purchase Agreements The following tables reflect the cost or estimated cost of major projects acquired through lease-purchase agreements on the issues outstanding. Project costs may include land acquisitions acquired with lease-purchase proceeds.

2009 Facilities & Equipment Par Amount of Bonds 76,480,000 Original Issue Premium 154,744 Less: Underwriting Discount (378,576) Total $ 76,256,168


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Southeast Sales Tax Improvement Revenue Bonds On July 9, 1992, the South-East Jefferson County Local Improvement District issued $24,000,000 million of Sales Tax Refunding and Improvement Revenue Bonds dated June 1, 1992. In 2002, the county refunded the 1992 Sales Tax Refunding and Improvement Revenue Bonds to obtain a lower interest rate saving approximately $5.0 million. During 2012, the 2002 bonds were refunded to obtain lower interest rates saving the district approximately $1.7 million.

Sales Tax Road Improvement District Debt Year Principal Interest Annual Requirement 2017 1,240,000 114,224 1,354,224 2018 1,270,000 92,136 1,362,136 2019 1,305,000 69,476 1,374,476 2020 1,340,000 46,200 1,386,200 2121 1,370,000 22,352 1,392,352 2022 585,000 5,148 590,148 Total $ 7,110,000 $ 349,536 $ 7,459,536

2013 Facilities & Equipment Par Amount of Bonds 24,355,000 Original Issue Premium - Less: Underwriting Discount - Total $ 24,355,000


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Meadow Ranch Public Improvement District General Obligation Bonds On April 15, 2001, Jefferson County issued $1,665,000 of Limited Tax General Obligation Bonds dated April 15, 2001. These bonds were called in 2012 and the district entered into an intergovernmental loan with Jefferson County to obtain a lower interest rate and save the District approximately $130,000. The 2001 bonds were issued on behalf of Meadow Ranch Public Improvement District to reimburse the developer for the cost of constructing streets, drainage improvements, sanitary sewer improvements, and landscaping improvements in and around the District pursuant to the Developer Agreement.

Meadow Ranch Public Improvement District Intergovernmental Loan Year Principal Interest Annual Requirement 2017 200,000 20,213 140,213 2018 215,000 15,593 140,593 2019 220,000 10,780 145,780 Total $ 635,000 $ 49,665 $ 684,665


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Open Space Sales Tax Revenue Bonds 2009 Series On April 22, 2009, Jefferson County Open Space issued $66,905,000 of Sales Tax Revenue Refunding Bonds, Series 2009, with interest rates varying from 2% to 5% payable semiannually on May 1 and November 1. The 2009 Bonds mature serially beginning November 1, 2010 and continue through 2019. The 2009 Bonds are not subject to redemption prior to their respective maturities. The 2009 Bonds were issued to (i) refund all of the county’s outstanding Open Space Sales Tax Revenue Bonds, Series 1999; and (ii) pay the costs of issuing the 2009 Bonds. The refunding decreased the county’s total debt service payments by approximately $2.4 million. The transaction resulted in an economic gain of approximately $5.2 million and the aggregate difference in debt service between the refunding and the refunded debt is $5.4 million.

Open Space Sales Tax Revenue Bonds 2009 Series Year Principal Interest Annual Requirement 2010 3,825,000 2,368,100 6,193,100 2011 6,150,000 2,291,600 8,441,600 2012 6,275,000 2,168,600 8,443,600 2013 6,465,000 1,980,350 8,445,350 2014 6,660,000 1,786,400 8,446,400 2015 6,875,000 1,569,950 8,444,950 2016 7,220,000 1,226,200 8,446,200 2017 7,505,000 937,400 8,442,400 2018 7,810,000 637,200 8,447,200 2019 8,120,000 324,800 8,444,800 Total $66,905,000 $15,290,600 $ 82,195,600

2010 Series On September 30, 2010, Jefferson County Open Space issued $21,130,000 of Sales Tax Revenue Refunding Bonds, Series 2010, with interest rates varying from 2.0% to 4.0% payable semiannually on May 1 and November 1. The 2010 Bonds maturing on and after November 1, 2021, shall be subject to redemption prior to maturity at the option of the county, on November 1, 2020, and any date thereafter, in whole or in part, in integral multiples of $5,000, from such maturities or any portions of maturities selected by the county and by lot within a maturity in such manner as the Registrar shall determine, upon payment of the principal amount of each 2010 Bond or portion thereof so redeemed plus


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accrued interest thereon to the redemption date without redemption premium. The Bonds were issued to (i) refund all the county’s outstanding Open Space Sales Tax Revenue Bonds, Series 2001; and (ii) pay the costs of issuing the 2010 Bonds. The refunding decreased the county’s total debt service payments by approximately $2.6 million. The transaction resulted in an economic gain of approximately $2.3 million and the aggregate difference in debt service between the refunding debt and the refunded debt is $2.6 million.

Open Space Sales Tax Revenue Bonds 2010 Series Year Principal Interest Annual Requirement 2011 1,670,000 604,900 2,274,900 2012 1,750,000 524,900 2,274,900 2013 1,785,000 489,900 2,274,900 2014 1,820,000 454,200 2,274,200 2015 1,860,000 417,800 2,277,800 2016 1,895,000 380,600 2,275,600 2017 1,940,000 342,700 2,282,700 2018 1,990,000 294,200 2,284,200 2019 2,050,000 234,500 2,284,500 2020 2,140,000 152,500 2,292,500 2021 2,230,000 66,900 2,296,900 Total $21,130,000 $1,090,800 $ 11,440,800

2013 Series On September 19, 2013, Jefferson County Open Space issued $20,520,000 of Sales Tax Revenue Refunding Bonds, with an interest rate of 2.44% payable semiannually on May 1 and November 1. The 2013 Bonds mature serially beginning November 1, 2014 and continue through 2024. The 2013 Bonds maturing on and before November 1, 2021, shall be subject to redemption prior to their respective maturities, at the option of the county, on November 1, 2020, and any date thereafter, in whole or in part, in integral multiples of $5,000, from such maturities or any portions of maturities selected by the county and by lot within a maturity in such manner as the Registrar shall determine, upon payment of the principal amount of each 2013 Bond or portion thereof so redeemed plus accrued interest thereon to the redemption date


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without redemption premium. The 2013 Bonds were issued to (i) refund all the county’s outstanding Open Space Sales Tax Revenue Bonds, Series 2005; and, (ii) pay the cost of issuing the 2013 bonds. The transaction resulted in an economic gain of approximately $1.1 million and the aggregate difference in debt service between the refunding debt and the refunded debt is $1.2 million.

Open Space Sales Tax Revenue Bonds 2013 Series Year Principal Interest Annual Requirement 2014 1,565,000 559,102 2,124,102 2015 1,670,000 462,502 2,132,502 2016 1,715,000 421,754 2,136,754 2017 1,765,000 379,908 2,144,908 2018 1,810,000 336,842 2,146,842 2019 1,860,000 292,678 2,152,678 2020 1,910,000 247,294 2,157,294 2021 1,970,000 200,690 2,170,690

2022-2023 4,110,000 255,834 4,365,834 2024 2,145,000 52,338 2,197,338 Total $ 20,520,000 $3,208,942 $ 23,728,942

The computation of the legal debt margin for Jefferson County is reflected in the table below:

2017 County Assessed Value (2018 Budget Year) $9,532,785,033 Debt limit of total assessed value 3.00% Legal debt margin $285,953,551

Appendices

APPENDIX A - RESOLUTIONS Jefferson County 2018 Adopted Budget

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APPENDIX B - FISCAL GUIDELINES Jefferson County 2018 Adopted Budget

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General 1. The county will comply with all legal provisions regulating revenues, expenditures, capital improvements, reserves, investments, and

Governmental Accounting Standards Board (GASB) provisions.

2. A fiscal impact analysis will be completed prior to approval of county legislation or policy actions taken by the Board of County Commissioners.

Revenue

1. Avoid dependence on one-time revenue to fund ongoing expenditures. One-time revenues should only be used to fund one-time expenditures.

2. Fee structures should take into consideration: a. Cost of providing the service b. Practicality c. Inflationary impacts d. Ease of understanding e. Consistency and equity throughout the county

3. Explore and consider economic development opportunities to benefit the county.

4. Review the investment policy annually to ensure its consistency with respect to the following objectives (in order of priority):

a. Safety of invested funds b. Sufficient liquidity to meet cash flow needs c. Attainment of the maximum yield possible consistent with the first two objectives

5. Maximize the use of any available federal and/or state funding for all qualified projects. Reduce or eliminate programs funded by

state and federal grants, if state or federal revenue is reduced or eliminated. Substitute local funding only if the Board of County Commissioners determines that funding the program is a priority.

6. Continuously explore additional sources of revenue.

7. Actively oppose actions that would limit or diminish current sources of revenue.


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8. Consider user fee charges and/or special assessments to pay for services benefiting only a select group of people.

9. Monitor revenue targeted for a specific program to ensure that it is only used for that program in accordance with legal requirements.

10. Revenue reported for budget to actual comparison shall only include revenue from external sources. Internally collected revenue will be reported in accordance with accounting standards.

11. Departments will obtain prior approval from the Board of County Commissioners before making a grant application, following guidelines established by the Budget & Risk Management Division.

12. Departments will obtain prior approval from the Board of County Commissioners before changing any fee to the public or charging other county departments.

13. Revenue will be reported net of interdepartmental transactions. Expenditures

1. Evaluate service levels to assure that the county is efficient and effective.

2. Continue to look for and implement the most cost-effective and reliable methods of delivering county services.

3. Maintain all assets at a level that protects capital investment and minimizes future maintenance and replacement costs.

4. Maximize the use of any available federal or state funding for all qualified projects and programs.

5. Provide protection against loss and reduce exposure to liability through a comprehensive risk management program. Maintain a safety program to minimize the county's exposure to liability and reduce the number and amount of claims.

6. Recommend any service changes that may be needed to respond to budget shortfalls using board-approved, countywide effectiveness and productivity measures.


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7. Expenditures from the Patrol Fund (formerly the Law Enforcement Authority Fund) will be made first from Law Enforcement Authority property tax revenue raised for additional patrol services, and second from General Fund revenue transferred to the Patrol Fund to provide funding for patrol services.

8. Expenditures will be reported net of interdepartmental transactions. Capital Projects (Incorporated into Five-Year Project Plan)

1. Evaluate all requests for capital improvement projects using the following criteria: a. Source of funding, including availability of additional revenue b. Total project cost (design and development) and schedule for completion c. Operating and maintenance costs for at least a five-year period following completion d. Useful life of asset e. Benefits to the county including, but not limited to, the effect on future operating and maintenance costs, economy, services,

public health and safety, the environment, segment of population to be affected, and special considerations f. Alternatives considered (joint development, etc.) g. Consequences of not funding or deferral of a project h. Evaluation of citizen input i. Impact on strategic plan for the county

2. Revise cost estimates after completion of design. If cost estimates exceed the approved project total, the project will require an

additional approval of the Board of County Commissioners. 3. Design facilities using current technology in order to be efficient and cost effective, protect the public welfare, and minimize adverse

effects on the environment.

4. Establish an equipment reserve to replace capital outlay items with a life of more than two years and a value of $50,000 or more.


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5. Submit a capital project status report to the Board of County Commissioners on a quarterly basis which includes at least the following information:

a. Project name b. Project description c. Total project cost d. Revised project cost e. Annual adopted budget f. Annual amended budget g. Year-to-date expenditures h. Estimated actual total current year expenditures i. Original contract amount j. Total change order amount k. Revised contract amount l. Completion date m. Revised completion date n. Percent complete o. Project status

6. Annually evaluate multi-year capital projects.

7. Give priority to replacement or repair of existing assets before considering the purchase of new assets.

8. Prepare and update annually a Capital Improvement Plan including construction and purchases of county assets.

9. Limit interest, operating, administrative and/or maintenance expenses capitalized for capital projects to those expenses incurred

prior to actual operation of the facility.

10. Consolidate offices into fewer buildings and move from leased to owned facilities as much as possible.


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Reserve 1. Maintain total fund balance reserves at no less than 10.0% of total ongoing revenues, plus other reserves. Exceptions to this

provision apply to Internal Service Funds, Capital Expenditure Funds, and Special Revenue Funds accounting for Federal grant funds.

2. Provide contingency funds in the operating budget to provide for unanticipated expenditures of a non-recurring nature or to meet unexpected increases in costs.

3. Review and update the county's reserve policy annually. Long-Term Financing

1. Finance capital projects for a period not to exceed the expected useful life of the project.

2. Limit short-term obligations outstanding to meet accounting standards for debt (including tax anticipation notes, but excluding bond anticipation notes).

3. Maintain good communications with rating agencies and provide required disclosure on every financial report and bond prospectus.

4. Analyze the impact of long-term financing arrangements on total annual fixed costs before agreements are accepted.

5. Prohibit debt or bond financing from being used to support current operating expenditures.

6. Limit total general obligation debt to one and one-half percent of assessed value.

7. Issue Certificates of Participation to refinance existing certificates at a lower interest rate, when appropriate.


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Budget 1. Submit a balanced budget by fund to the Board of County Commissioners by the statutory deadline of October 15th of any given

year. A balanced budget is achieved when projected expenditures do not exceed the combined total of projected revenues and unreserved and available fund balance.

2. Review the adopted fiscal guidelines annually.

3. Approve new positions as part of the annual adopted budget process. Changes to that authorization can only be made in accordance with the adopted budget transfer amendment policy. Annually review positions that have been open for one year or more to evaluate continued need of position.

4. Review the budget transfer policy annually.

5. Review the savings incentive policy annually.

6. Regularly track and monitor actual revenues and expenditures to ensure adherence to budget.

7. Submit timely budget reports to management and the Board of County Commissioners.

8. Prepare the annual budget using Generally Accepted Accounting Principles as prescribed for governmental budgets, for the general, special revenue, and capital projects funds. Depreciation on property and equipment are not appropriated in the county's annual budget.

9. Limit expenditures and operating transfers for a department or fund to an amount not to exceed the appropriations for that department or fund. Appropriations for a fund may be increased provided they are offset by unanticipated revenues through a supplemental appropriation resolution. Establish whether or not the supplemental appropriation is recurring or a one-time expenditure.

10. Seek annually the Government Finance Officers Association for Distinguished Budget Presentation Award, which evaluates the budget document as a communications device, financial plan, operations guide and a policy document.

11. Avoid budgetary procedures that fund current expenditures at the expense of future needs, such as postponing routine or preventive maintenance expenditures, accruing future revenues, or rolling over short-term debt.


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12. Use conservative and practical revenue and expenditure estimates that take into consideration recent experience and reflect

reasonable future growth.

13. Monitor revenue sources regularly and modify forecasts as necessary to reflect the most current information available. The level of expenditures will be changed, as needed, to fit within sources of revenue.

14. Project revenue for at least five years and update the projections annually. Potential revenue sources will be re-examined annually. Existing revenue sources will be reviewed regularly.

15. Prepare a five-year expenditure forecast that includes projections of annual growth plus minimal allowances for operating costs of new capital facilities.

16. Prepare and adopt an operating budget that includes both one-time capital needs and ongoing expense requirements.

17. Prepare an annual budget that includes essential programs and projects that are needed to support the goals and objectives of the county, responds to citizen demand, and provides administrative evaluation of current needs. Every attempt will be made to maintain existing levels of service.

18. Encourage the use of new methods, technology, procedures, and capital investment programs which are cost effective and will control the growth of operating costs and/or yield cost savings.

19. Give priority to projects which improve efficiency or productivity.

20. Include operating expenditures and interdepartmental transactions in the annual budget


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Accounting 1. The accounting system will maintain records on a basis consistent with Generally Accepted Accounting Principles established by the

Governmental Accounting Standards Board with the goal of obtaining an unqualified opinion from the independent auditor.

2. An independent firm of certified public accountants will perform an annual financial and grant compliance audit and will issue an opinion which will be incorporated into the Comprehensive Annual Financial Report.

3. All externally mandated services, for which funding is available, will be fully costed out (including overhead) to allow for complete reimbursement of expenses.

4. Annually, the county will seek the Government Finance Officers Association Certificate of Excellence in Financial Reporting.

5. Internal accounting control policies are designed to provide reasonable, but not absolute, assurance regarding: (a) the safeguarding of assets against loss from unauthorized use or disposition and (b) the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that (a) the cost of a control should not exceed the benefits likely to be derived and (b) the evaluation of costs and benefits requires estimates and judgments by management.

6. The county will utilize the encumbrance method of recording commitments related to unperformed contracts for goods and services.

7. Each department or office will conduct a physical inventory of its assets every two years and will report all assets to Accounting. All assets purchased with federal funds will be inventoried annually.

APPENDIX B - RESERVE POLICIES Jefferson County 2018 Adopted Budget

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Jefferson County shall establish and maintain a satisfactory level of reserve funds to pay for needs caused by unanticipated expenditures of a nonrecurring nature or to meet unexpected increases in costs. The Board of County Commissioners shall determine the amount of funds to be held in reserve on an annual basis. The reserve shall be held to provide funding for the following purposes:

• Catastrophic reserves – to provide limited emergency funds in the event of a disaster. • Operational reserves – to provide limited funds for unanticipated service needs such as hazardous waste clean-up and future payment

of insurance claims. • Capital expenditures reserves – to provide funds for one-time, nonrecurring expenditures, including equipment replacement. • Debt obligation reserves – to provide funds for future payment of debt.

Fund balance for the county shall be categorized as nonspendable, restricted, committed, assigned, or unassigned. Committed fund balance shall be defined as that portion of the fund balance formally approved by the Board of Commissioners for a specific purpose. Unassigned fund balance is the residual classification for the General Fund. Assigned fund balance is the residual classification for all other governmental funds. Appropriated reserves are appropriations of existing fund balance to eliminate a projected budget deficit in the subsequent year caused by expected expenditures in excess of expected revenues. Appropriated reserves are classified as assigned in all governmental funds. The county shall designate portions of fund balance equal to:

• The requirement for a TABOR (Article X, Section 20 of the Colorado Constitution) emergency reserve of 3% of Fiscal Year Spending shall be met by restricting an amount in the General Fund the required amount necessary to reach the required reserve.

• An amount equal to 15% of the unpaid sick and vacation benefits at the end of each year for each fund that has associated FTEs. • Budgetary fund balance in the insurance fund and workers compensation fund shall be designated for payment for future claims in an

amount adequate to meet estimated liabilities. • An amount for future land acquisition, capital projects and debt repayment obligations, as necessary. • Unassigned fund balance can be specifically approved by the Board of County Commissioners primarily to support one-time

nonrecurring expenditures or finance operations in special circumstances. The annual budget will ensure that these fund balance reservations are preserved when determining the amount available for appropriation for each individual fund. If some unforeseen event requires that these reserves be expended, the Board of County Commissioners shall (a) endorse revenue-producing programs sufficient to offset the deficit, (b) reduce the annual capital projects budget, (c) reduce the annual operating budget, or (d) pursue some combination of the above to restore these reserves to their appropriate levels.

APPENDIX B - TRANSFER POLICIES Jefferson County 2018 Adopted Budget

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Background This policy applies to departments under the oversight of the County Manager, however elected and appointed officials, and the Jefferson County Public Library Board of Trustees or their designee, are encouraged to follow these guidelines as well. Budget transfers are the reallocation of funds within the total appropriated budget of an individual fund and become part of the Amended Budget. Budget transfers require adherence to the following budget categories.

Budget Category Expenditure Types Line Items (examples)

Personnel Salaries, taxes, benefits Regular salaries, overtime, workers compensation, retirement

Operating Supplies, services and charges, assistance payments, machinery and equipment

Office supplies, contract services, assistance payment, computer equipment

Capital /Projects Land, building, infrastructure Right-of-way, easements, building construction, trail improvements

Intergovernmental Intergovernmental agreements Intergovernmental contracts, payments to cities, joint ventures

Interdepartmental Direct interdepartmental charges, indirect cost allocation, intra-county transfers

IT charges, facilities charges, motor pool, cost allocation plan, Treasurer’s fees

Transfers between line items

permitted Transfers between line items

Permitted, on a limited basis Transfers between line items

not permitted

Deadlines for Submitting Requests To make timely changes to the amended budget, approved transfers must be submitted to the Budget and Risk Management Division no later than the 15th of the month, immediately preceding the month in which the change is to be effective. A division or department may submit a budget transfer request on an as-needed basis if special circumstances arise. Procedure Funds approved in the above categories are only to be used in that category unless the required approvals are obtained allowing a transfer from one category to another. Total approved budgets may not be exceeded. The department or division will initiate the budget transfer request by completing the budget transfer form found on the Budget and Risk Management website. The description section of the form must contain a complete explanation of the transfer and explain why the change is being requested. Following approval by the department, the request will be forwarded to the Budget and Risk Management Division for review. The Budget and


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Risk Management Division will forward the request to the County Manager for review and approval, where applicable. The Library will initiate the budget transfer request through the Library’s internal procedure. Upon approval of the request by the Executive Director and the Library Board of Trustees, the transfer budget transfer request form will be submitted to the Jefferson County Budget and Risk Management Division for completion. The required approvals for budget transfers are indicated in Table A. The required approvals for the Jefferson County Public Library are indicated in Table B.

TABLE A - Delegation of Authority for Budget Transfers

Budget Adjustment Required Approvals

Transfers up to $250,000 between operating line items within a division Division Head and Budget Manager / Budget Director

Transfers from one division to another within a department Division Head, Department Head and Budget Manager / Budget Director

Transfers of $250,000 or more Division Head, Department Head, Budget Manager / Budget Director, and County Manager or Elected Official

Transfers into or out of salaries and benefits Division Head, Department Head, Budget Manager / Budget Director and County Manager or Elected Official

Transfers of contingency reserves to divisions when the division is absorbing the first 20 days of leave payouts

Budget Manager and Budget Director

Transfers of contingency reserves to divisions for any unforeseen expenditures not anticipated at the time the budget was adopted

Budget Director and Budget Manager, and County Manager


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TABLE B - Delegation of Authority for Budget Transfers – LIBRARY ONLY

Budget Adjustment Required Approvals

Transfers up to $50,000 between operating line items within a division Library Executive Director and County Budget Manager / County Budget Director

Transfers from one division to another within a department Library Executive Director and County Budget Manager / County Budget Director

Transfers of $50,000 or more Library Executive Director, Library Board of Trustees, and County Budget Manager / County Budget Director

Transfers into or out of salaries and benefits Library Executive Director and County Budget Manager / County Budget Director

Transfers of contingency reserves to divisions when the division is absorbing the first 20 days of leave payouts

Library Executive Director, Library Board of Trustees, and County Budget Manager / County Budget Director

Transfers of contingency reserves to divisions for any unforeseen expenditures not anticipated at the time the budget was adopted

Library Executive Director, Library Board of Trustees, and County Budget Manager / County Budget Director

Changes in Position Authorizations Any notifications regarding reorganization need to be forwarded to the Budget and Risk Management Division, the Accounting Division, and the Human Resources Department. The Board of County Commissioners authorizes positions as part of the budget approval process. Prior to Board of County Commissioner approval, the County Manager must approve all requests for position changes within departments, including reorganizations, reclassification of positions, and requests for additional positions. Requests are submitted using the Request for Job/FTE Change Form and must include an explanation of the change requested. After obtaining written approval, the department will forward a copy of the request to the Budget and Risk Management Division and the Human Resources Department. Elected/appointed officials and the Public Health Department will notify the County Manager, the Budget and Risk Management Division and the Human Resources Department regarding all position changes, including reorganizations, reclassifications of positions, and/or additional positions. The Budget and Risk Management Division will present changes approved by the department director, elected/appointed official and/or the County Manager to the Board of Commissioners for consideration and consensus to officially change the total number of authorized positions for any elected/appointed office or department. The Library will notify the Budget and Risk Management and Human Resources regarding position changes that have been approved by the Library Board of Trustees, including reorganizations and reclassifications. Requests for additional positions for the Library will be reviewed and approved by the Board of County Commissioners. Conflicts In the event of a conflict between this Budget Transfer Policy and the statutory duties and powers of any county agency, the statutory duties and powers shall prevail, and this policy shall not be applicable to the extent of the conflict.

APPENDIX C – GLOSSARY Jefferson County 2018 Adopted Budget

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Abatements

A term referring to the refund of previously paid property taxes due to over-valuation of property.

Accounting Period

A period at the end of which and for which financial statements are prepared. See Fiscal Year.

Accrual Basis

The basis of accounting under which revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received, notwithstanding that the receipt of revenue or the payment of the expenditure may take place, in whole or in part, in another accounting period.

Adopted Budget

Refers to the budget amounts as originally approved by the Board of County Commissioners at the beginning of the year and also the budget document which consolidates all beginning-of-the-year appropriations.

Agency

A governmental or quasi-governmental unit which provides services to residents of the county but is not part of the county government, per se. An agency may be linked to county government by an intergovernmental agreement or may be formed pursuant to an intergovernmental agreement.

Allocations

A part of a lump-sum appropriation which is designated for expenditure by specific organization units and/or for special purposes, activities or objects.

Amended Budget

Budget which includes changes to the Adopted Budget that are approved by the Board of County Commissioners and transfers within the authority of management. Also referred to as the Revised Budget.

Appropriated Reserves

The amount of fund balance used to supplement revenues required to fund appropriated expenditures.

Appropriation

The legal authorization granted by the Board of County Commissioners which allows the departments, offices and agencies of the county to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended.

Appropriation Resolution

The appropriation resolution is the means whereby the Board of County Commissioners enacts the appropriation, making it legal. The act of adopting the budget does not include legal authority to spend. In order to spend, an appropriation resolution must also be approved outlining the expenditures proposed in the adopted budget.


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Assessed Valuation

A value established by multiplying market values by factors determined by the State of Colorado. Assessed Value times the Mill Levy equals property tax revenue.

Assets

Property owned or held which has monetary value.

Audit

The examination of documents, records, reports, systems of internal control, accounting and financial procedures, and other evidence.

Authorized Position

A position authorized by the Board of County Commissioners as part of the budget process.

Balanced Budget

As statutorily required the financial plan for operations and for capital projects submitted to the Board of County Commissioners must reflect that projected expenditures do not exceed the combined total of projected revenues plus unreserved and available fund balance for each individual fund subject to appropriation.

Benefits

Includes unemployment, medical, life, disability, dental and worker’s compensation insurances; Social Security taxes, Employee Assistance Program, retirement, sick leave and vacation leave.

Budget

A plan of financial operation reflecting an estimate of proposed expenditures and the means of financing those expenditures. The term usually refers to the plan for a single year. See Adopted Budget, Amended Budget, Capital Budget, Line Item Budget, Operating Budget, Performance Budget, Proposed Budget, and Requested Budget.

Capital Budget

A plan of proposed capital outlays and the means of financing them for the current fiscal period. It is usually a part of the current budget. If a Capital Improvement Plan is in operation, it will be the first year of that plan.

Capital Outlay

Any item purchased by the county which has a value of $5,000 or more and has an anticipated life of more than one year. These expenditures result in the acquisition of or addition to fixed assets.

Capital Projects

Expenditures for purposes of purchasing or constructing capital assets. Typically, a capital project encompasses a purchase of land, the construction of a building or facility and/or the construction of or improvement of infrastructure.

Certificates of Participation (COP)

A type of financing where an investor purchases a share of the lease revenues of a program rather than the bond being secured by those revenues.


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Consumer Price Index (CPI)

An index of the variation in prices paid by typical consumers for retail goods and other items. Jefferson County uses the Denver-Aurora-Lakewood CPI (previously Denver-Boulder-Greeley).

Cost

Budgeted expenditure or outlay of cash by the county, or a commitment to do so.

Cost Allocation Plan

Identification, accumulation and distribution of costs relative to the provision of those services, along with the methods used.

CRS

Colorado Revised Statutes

Debt Service Fund

Used to account for the payment of principal and interest on revenue bonds and certificates of participation financed by property and sales taxes.

Deficit

The excess of expenditures over revenues during an accounting period.

Department

An organizational unit within the county government.

Depreciation

The process of estimating and recording the portion of the cost of property, plant and equipment assets that is properly allocable as expense to the accounting period in which the assets are used.

Designated Fund Balance (Reserves)

Portions of fund balance that are set aside for a specific purpose and which are not available for future appropriation (except for that specific purpose).

Division

A functional sub-unit of a department.

Direct Costs

Costs that have a clearly identifiable beneficial or causal relationship to the services performed.

Discretionary

Available for use with approval and within certain limitations.


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Encumbrance

Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up.

Enterprise Fund

A fund established to finance and account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. The Rocky Mountain Metropolitan Airport operates as an Enterprise Fund.

Expenditures

The amount paid or to be paid for services received, goods received, or an asset purchased. (Note: Encumbrances are not expenditures.)

Expenses

Charges incurred, whether paid or unpaid, for operation, maintenance, interest and other charges which are presumed to benefit the current fiscal period.

FASTER Funds

Funding Advancement for Surface Transportation & Economic Recovery funds used for Road & Bridge safety projects.

Fiscal Period

Any period at the end of which a governmental unit determines its financial position and the results of its operations.

Fiscal Year

A period of any 12 consecutive months to which the budget applies. Jefferson County's fiscal year is January 1 through December 31.

Five-Year Project Plan

Formal schedule of projects including capital projects and infrastructure improvements. Also, includes a means of financing them covering a period of at least five years.

Full-time Equivalent (FTE)

Numeric equivalent of one person occupying one employment position for one year (equivalent of 2,080 hours or 52 forty-hour weeks).


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Fund

An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. See Summary of Revenue & Expenses by Fund for more detail.

Fund Balance

Fund balance is the excess of assets over liabilities. Fund balance is accumulated when revenues exceed expenditures and is decreased (a deficit) when revenues are less than expenditures.

General Fund

A fund used to account for all transactions of a governmental unit which are not accounted for in another fund. The General Fund is used to account for the ordinary operations of a governmental unit which are financed from taxes and other general revenues.

General Obligation Bond (GO)

A municipal bond secured by the pledge of the issuer's full faith, credit and taxing power.

Goal

A significant statement which documents visions, desires, positions or promises. Well-stated goals establish guidance so departments can develop objectives which are targeted to implement the visions or aims reflected by the goal.

Grant

A contribution of assets (usually cash) by one government unit or other organization to another. The contribution is usually made to aid in the support of a specific function (for example, education), but it is sometimes also for general purposes.

Grant-Funded Position (GFP)

Employees hired into positions funded by contracts and grants (full-time or part-time) are hired in connection with a specific contract or grant for a defined period of time

Interdepartmental Transfer

A transfer between departments. If within the same fund, it is then an intrafund transfer and eliminated for financial reporting, but not budgetary reporting.

Intergovernmental Expenditures

Grants, entitlements, and cost reimbursements from the county to agencies, authorities and other organizations.


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Internal Services

Administrative or operational support services provided by one county department/division to another to assist in the provision of direct services to the citizens of the county, for which the receiving department is charged an internal fee.

Internal Service Funds (ISF)

A fund to account for financing of goods or services provided by one department or agency to other departments or agencies within the county on a cost-reimbursement basis.

Internal Transactions

These are charges between funds which collectively add to zero.

Investments

Securities and real estate purchased and held for the production of income in the form of interest, dividends, rentals or lease payments.

Law Enforcement Authority (LEA)

The LEA is a separate taxing authority that provides its revenues to the county’s Patrol Fund to assist in the provision of law enforcement services to the unincorporated portions of the county.

Lease Purchase Agreements

Contractual agreements which are termed "leases," but which in substance amount to purchase contracts for equipment, land or buildings.

Liabilities

Debt or other legal obligations arising out of transactions in the past which must be liquidated renewed or refunded at some future date. (Note: This term does not include encumbrances.)

Limited-Term Employee (LTE)

Employees hired into limited-term positions (full-time or part-time) are hired for a defined period of time not to exceed one year.

Line Item

The lowest category of expenditure. See Object Account.

Line Item Budget

A traditional approach to budgeting which categorizes expenditures and revenues in detail, itemized by object for items such as salaries, supplies, services and so forth.

Mandated Services

Services that the state or federal governments require the county to perform for which no revenue or partial revenue is provided to the county.

Merit Pay Performance related employee pay based on a set of criteria by the employer.


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Mill Levy (Tax Rate)

Rate applied to assessed valuation to determine property taxes. A mill is 1/10th of a penny or $1.00 of tax for each $1,000 of assessed valuation.

Modified Accrual Basis

The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash, except for material and/or available revenues which should be accrued to reflect properly the taxes levied and the revenues earned.

Non-Departmental

A category established to account for expenses not associated with any specific department, but all departments or many, within a fund.

Object Account

As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). See Line Item.

Operating Budget

Budget that accounts for the costs of carrying on activities that do not meet the criteria for capitalization.

Operating Capital

Vehicle, equipment or furniture costing more than $5,000 but less than $50,000 with a life of more than one year.

Other Services & Charges

Amounts paid for services, rendered by organizations or personnel not on the payroll of the County. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided.

Pay for Performance

An employee evaluation system that rewards employees for outstanding effort rather than longevity.

Performance Budget

A budget based on work measurements, which emphasizes the relationship of input and output.

Personnel Services

Costs related to compensating employees, including salaries, wages, insurance, payroll taxes, medical benefits, and retirement contributions.

Program Budget

A budget wherein expenditures are based primarily on programs of work and secondarily on character and object.


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Property Tax

Taxes levied on all real and personal property according to the property's valuation and tax rate, in compliance with state and local statutes.

Proposed Budget

A budget recommended by the County Manager to the Board of County Commissioners.

Public Hearing

A meeting to which citizens of the county are invited for purposes of providing input and comments.

Purchase Order

A document which authorizes the delivery of specified merchandise or the rendering of certain services and the making of a charge.

Rating

The credit-worthiness of the county as evaluated by independent agencies.

Reimbursement

Cash or other assets received as a repayment of the cost of work or services performed or of other expenditures made for or on behalf of another governmental unit or department or for an individual, firm or corporation.

Requested Budget

A budget submitted by each department or agency which identifies needs or desires for the following year.

Resources

Revenue plus fund balance available for appropriation.

Revenue

Revenue comprises all amounts of money received by a governmental unit from external sources — net of refunds and other correcting transactions — other than from the issuance of debt, liquidation of investments, and agency and private trust transactions. Revenue excludes any amounts transferred between funds or agencies for all funds or agencies of the same government.

Revenue Bond

A bond on which the debt service is payable solely from the revenue generated from the operation of the project being financed or a category of facilities, or from other non-tax sources.

Revised Budget

See Amended Budget.

Separate Funds (Agency Funds)

These funds are to report on its capacity as trustee of assets held for individuals, governmental entities, and non-public organizations as established by resolution or state statute.


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Special Revenue Fund

Used to account for all the proceeds of taxes or other earmarked revenues of the county that finance specified activities as required by law or administrative action.

Supplies

Amounts paid for items that are consumed or deteriorated through use or that lose their identity through fabrication or incorporation into different or more complex units or substances.

TABOR

Taxpayer’s Bill of Rights – an amendment to the Colorado Constitution that establishes limits on revenue growth for State political subdivisions.

Tax Levy

The total amount to be raised by general property taxes.

Tax Rate (Mill Levy)

The amount of tax levied for each $1,000 of assessed valuation. The tax rate times the assessed valuation equals the tax levy.

Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit.

Transfers

Flow of assets between funds without regard to repayment or an equivalent exchange of value.

Unappropriated Reserves

Fund balances available at the close of the preceding year which are not included as resources in the annual budget. Unappropriated fund balances are designated by the Board of County Commissioners for the following purposes:

• Emergency reserve of 3% • Working capital reserve of 10% • Reserve for capital projects • Reserve for equipment replacement • Reserve for debt service requirements

Unincorporated County

Those portions of the county that are not part of a legal entity such as a city or some towns.


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User Fees

The payment of a fee for direct receipt of a public service by the party benefiting from the service.

Voucher

A written document which evidences expenditures and usually indicates the accounts in which they are to be paid.

Jefferson County, Colorado

www.jeffco.us/779/finance

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