Clear Creek County 2020 Proposed Budget Presented by Keith Montag, County Manager Brent Worthington, Finance Director October 15, 2019

2020 Budget Introduction Status Quo General Fund Capital 3% Cost of Living increase included Other expenditures held steady Increases were limited to areas of demonstrate need General Fund Capital Projects were reviewed by Capital Committee 2020 Total: 1,437,940 $700K decrease from 2019

TOTAL COUNTY BUDGET 13 FUNDS General Fund Road and Bridge Social Services Public Health Capital Projects (Grant Funded) Capital Improvement Ambulance Sales Tax Open Space Conservation Trust Lodging Tax E-911 Emergency Services District Housing Authority

2020 Budget: Fund Totals 2018 2019 2020 Actual Budget Revenues General Fund 21,963,672 20,109,617 18,975,664 Road and Bridge 5,112,100 4,591,678 4,320,816 Social Services 2,772,264 2,761,184 3,161,184 Public Health 595,732 530,860 Capital Projects (Grant Funded) 970,216 3,366,000 236,000 Capital Improvement 41,861 41,000 Ambulance Sales Tax 927,729 917,960 973,038 Open Space 578,510 433,074 385,330 Conservation Trust 43,527 42,500 Lodging Tax 201,404 180,000 190,800 E-911 39,306 147,750 Emergency Services District 1,638,688 1,295,343 1,190,604 Housing Authority - 218,000 Total Revenue 34,885,009 34,634,965 30,413,545 Expenditures 19,157,274 20,252,698 20,537,383 5,348,923 5,716,050 5,857,434 2,884,762 2,932,331 3,222,049 593,674 625,409 641,121 541,247 4,585,371 50,390 50,400 722,554 852,424 859,180 446,021 1,325,432 611,453 116,000 159,977 212,100 49,326 119,480 138,700 1,677,526 1,410,940 Total Expenditures 31,747,675 38,536,635 33,801,260 Net Surplus/(Deficit) 3,137,334 (3,901,670) (3,387,715)

Property Tax Actual/Projections General Fund (Millions)

Impact of Property Tax Decline Declining revenue makes budget growth unsustainable Costs will need to be contained to fit available revenue Programs will be eliminated using Priority Based Budget model Cost Containment can be implemented over a few years Sufficient fund balance to provide reserve Drastic measures can be avoided

General Fund Sheriff’s Office Patrol Confinement Communications Special Operations Investigations Fleet Operations Animal Control

General Fund: Revenues 2018 2019 2020 Actual Budget Proposed Revenue Property Tax 12,727,184 10,905,799 9,608,210 Sales and Other Tax 1,770,783 1,730,950 1,886,900 Licenses and Permits 184,355 239,375 251,150 Fines and Penalties 9,355 86,700 87,200 Intergovernmental 2,374,598 2,839,220 2,765,736 Charges for Services 2,256,981 2,601,477 2,592,468 Interest 473,967 508,500 560,500 Other Revenue 1,451,524 354,352 373,500 Total Revenue 21,248,747 19,266,373 18,125,664 Transfers 714,925 843,244 850,000 Total Revenue plus Transfers 21,963,672 20,109,617 18,975,664

General Fund: Expenses Elected Officials Expenditures 2018 2019 2020 Elected Officials Actual Budget Proposed Assessor 341,970 388,878 392,895 Board of County Commissioners 319,015 381,587 391,156 Clerk & Recorder/Elections 486,863 504,757 529,279 Coroner 142,259 230,194 253,356 Sheriff 8,144,364 8,363,946 9,023,731 Surveyor 20 24,014 24,015 Treasurer/Trustee 290,527 309,443 321,510 Total Elected Officials 9,725,017 10,202,818 10,935,942

General Fund: Expenses Administrative Expenditures 2018 2019 2020 Administrative Actual Budget Proposed Non-Departmental 828,210 1,057,686 915,347 County Administration 1,100,666 1,218,617 1,343,854 County Attorney 512,426 567,931 573,880 Community Development 1,157,961 1,268,321 1,377,555 Emergency Medical Services 1,382,295 1,626,596 1,540,166 Internal Services 1,596,852 1,588,067 1,604,204 Tansfer Station 356,876 377,168 384,160 Veteran's Administration 61,118 87,334 87,336 Total Administrative 6,996,403 7,791,721 7,826,501

General Fund: Expenses Capital Software: Human Resources 25,000 Software: Microsoft Office upgrade 65,000 Software: Microsoft Exchange Upgrade 35,000 Sidewalk Replacement: District Attorney building 5,000 Green Lake enhancements 34,500 GIS: DRCOG LIDAR 71,800 Sheriff: Patrol Vehicles (2) 125,000 Sheriff: Console DTR Transition 115,000 Sheriff & IT: Storage upgrade Sheriff & IT: Security Camera system 583,185 Sheriff: Attached Storage (replace Synology) 17,500 IT: Replace Netwrok Attached Storage ESCO Energy Study 15,455 Transfer Station: New Forklift 17,000 Transfer Station: New Semi Truck 188,000 Parking Lot Reseal 35000 Transfer Station: Roof Repair/Replace 70,000 1,454,940

General Fund: Summary 2018 2019 2020 Actual Budget Revenue 21,963,672 20,109,617 18,975,664 Expenditures Elected Officials 9,725,017 10,202,818 10,935,942 Administrative 6,996,403 7,791,721 7,826,501 Capital 2,295,064 1,936,801 1,454,940 Transfers 140,790 321,358 320,000 Total Expenditures 19,157,274 20,252,698 20,537,383 Net Surplus/(Deficit) 2,806,397 (143,081) (1,561,719) Fund Balance Beginning of Year 26,377,807 29,184,204 29,041,123 Fund Balance End of Year 27,479,404

Road & Bridge Fund 2019 Proposed Budget 2020 Proposed Revenue Budget includes approximately $4.3 million from: Property Tax: $2.0 million State Highway Users Tax: $1 million Other Taxes: $832 thousand Other Revenues: $488 thousand 2019 Proposed Expenditure Budget includes approximately $5.9 million for: Construction Maintenance of Condition Snow and Ice Removal R&B Administration

Road and Bridge Fund 2018 2019 2020 Actual Budget Proposed Revenue Property Tax 2,660,044 2,278,978 2,008,116 Sales and Other Tax 2,032,843 1,832,800 Licenses and Permits 160,460 44,500 Intergovernmental 97,337 190,000 Charges for Services 5,835 - Interest 1,978 1,400 Other Revenue 150,343 194,000 Total Revenue 5,108,840 4,541,678 4,270,816 Transfers 3,260 50,000 Total Revenue plus Transfers 5,112,100 4,591,678 4,320,816 Expenditures Administration 777,890 833,149 852,273 Construction 1,028,154 1,400,000 1,450,000 Maintenance of Condition 2,495,618 2,368,387 2,425,329 Snow and Ice Removal 1,047,261 1,114,514 1,129,832 Total Expenditures 5,348,923 5,716,050 5,857,434 Total Surplus/(Deficit) (236,823) (1,124,372) (1,536,618) Fund Balance Beginning of Year 3,036,795 2,799,972 1,675,600 Fund Balance End of Year 138,982

Looking Forward: How to Balance Future Budgets Revenue Increases: Evaluate fees for service and determine if adjustments could be made to increase revenue. Seek and evaluate outside sustainable funding and revenue sources such as grants and self-funded programs. Look for opportunities to share resources with other entities and reduce duplication of services. Evaluate new sources of revenue.   Cost Savings: No new services, programs, or projects without a complete and sustainable funding source. Evaluate service level reduction or elimination of service to provide cost savings, using the Priority Based Budget Model No new FTE’s FTE reductions, through attrition, as programs/services modified or eliminated

NEXT STEPS Public Hearings October 15 (11:00 a.m. and 5:30 p.m.) Budget Adoption by Board of County Commissioners November 19, 2019 Submit Adopted Budget to State By January 31, 2020 (C.R.S. 29-1-113) A copy of the full 2020 Proposed Budget will be made available on the Clear Creek County website, Finance & Budget Department by October 31, 2019