Cirque Meadows by Adam Johnson
> Departments > Budget Office > 2013 Adopted Budget

2013 Adopted Net Budget - $222,441,967
(2013 Adopted Total Budget - $323,595,518)

The Adopted 2013 Larimer County budget was prepared in compliance with state statute, generally accepted budgeting principles, funding agency requirements, and the budget priorities and directions of the Board of County Commissioners.

The Net Operating budget for 2013 is $222,441,967 which is a 1.2% decrease from the 2012 Original Net Budget and a 16.2% decrease from the 2012 Net Revised Budget.

The Adopted Total 2013 Larimer County Budget is $ 323,595,518. This represents a increase of 7.0% over the 2012 Original Budget of $302,326,879 and a 9.5% decrease from the 2012 Revised Budget.

The Adopted 2013 budget includes $32,650,372 in Capital Projects, $2,935,493 for High Park Fire Recovery Project and $2,318,500 for early retirement of debt. These expenditures are being financed by use of fund balance (reserves) that has been accumulated over several years.

After adjusting for internal transfers, special purpose sales tax collection and capital projects the 2013 Adopted Net County Operating Budget is $222,441,967.

Description 2012 Adopted Budget 2012 Revised Budget 2013 Proposed Budget 2013 Adopted Budget Pct. Chg from Revised Pct. Chg from Original
Total County Budget 302,326,879 350,475,778 319,247,298 323,595,518 -9.5% 7.0%
Less Internal Transfers & Special Purpose Fds 29,027,507 38,781,808 30,032,988 30,032,656 -22.6% 3.5%
Less Sales Tax Collection & Debt Service 42,513,348 47,711,299 33,216,530 33,216,530 -30.4% -21.9%
Less Facility Reconstruction (The Ranch) - 0 14,350,000 14,350,000 NA NA
Less Payoff Community Corrections Facility Debt Early - 0 2,318,500 2,318,500 NA NA
Less Road & Bridge CIP Projects 2,490,000 1,850,000 6,711,000 8,179,500 342.1% 228.5%
Less Capital Projects (Jail, Telecomm, Fleet, FITD) 3,049,109 3,670,219 10,120,872 10,120,872 175.8% 231.9%
Net County Operating Budget 225,246,915 258,462,452 222,497,408 222,441,967 -16.2% -1.2%

Overall Budget Strategy - The Adopted 2013 Larimer County budget is the first phase of a three-year plan to progressively reduce the County's General Fund allocations in response to a significant drop in revenue that will occur in 2015. This drop in revenue is the result of a failed proposal to extend an existing 0.2% sales tax dedicated to retiring indebtedness and operational expenses for the county-wide jail.

Budget Priorities - Larimer County uses a prioritization process to set budget targets. The Commissioners determine relative priorities for each of the services within the seven key outcomes/ends. These prioritization scores are then used to establish budget targets. Based on the priority rankings, the Commissioners included some extra steps in the typical annual budgeting process. Specifically, they asked the Senior Management Team and Chief Deputies from each department to recommend potential levels of budget reductions for each service for 2013-15. These recommendations were taken to a citizen's committee for comment. Using all of this input, the County Commissioners then established budget targets for 2013 for each County service.

Budget Requirements - The County Commissioners also identified additional requirements that the budget must address:

  • The budget must maintain adequate fund balances in major operating funds.
  • The budget must address, to the extent resources are available, the priorities identified in Commissioners Work Plan and Strategic Plan.
  • The budget shall not commit Larimer County to providing programs or levels of service that cannot be reasonably sustained in light of projected resources.
  • Maintain employee compensation at the 50th percentile goal.
  • Offer a limited-term Voluntary Employee Separation Program to assist departments in lowering future labor costs. This program provides cash incentives to employees that voluntarily leave county employment and their position may be eliminated or refilled at a significantly lower cost.
  • Consider "investment" proposals that with one-time funding would result in on-going reduced costs or improved and more efficient/effective services.
  • Identify all budgeted ending fund balances (reserves) to assure that the funds are properly designated for future projects and/or services.
  • Provide for the reasonable and timely replacement of equipment and software that are important for the efficient and effective operation of county services. 

Budget Documents

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Background Image: Cirque Meadows by Adam Johnson. All rights reserved.