new commissioner orientation -- budgeting
TRANSCRIPT
New Commissioner
Orientation -- Budgeting
January 10, 2019
• Draw attention to Chapter 5 (County Finances
and Budgeting) of the CCI New Commissioner
Orientation Manual
• Compare small and large county framework and
organizational structure
• Provide an overview of suggested county
budgeting practice and protocol
• Share our observations
Purpose of Presentation
Available on-line through CCI
Provides a comprehensive overview of budget
law, funds, methodology, issues, TABOR, etc.
Be assured your applicable staff is aware of
required budget activities and timelines – trust
your team
County Finance and Budget – Chapter 5
Located 30 miles west of Denver
along the I-70 corridor
Population is approximately 9,500
Total Assessed value is $464M
The County has 215 employees
Clear Creek County is…
Insert Clear Creek County Org Chart Here
Located at the north end of Colorado’s
front range
Population is approximately 349,000
Assessed value is over $5.8 Billion
The County has approximately 1,800
employees
Larimer County is . . . .
Collect data – historic and projected trends
Conduct a SWOT analysis
Establish long range budget projections (10 yrs)
Develop BoCC priorities and goals (1–5 yrs)
and ensure budget is in alignment with priorities
Look for opportunities to enhance budget status
Look for efficiency in service provision
Identify potential revenue opportunities
Suggested Budget Practice and Protocol
Suggested Budget Practice and
Protocol (continued)
Be clear and transparent with budget
communication both internally and with the
community
Define budget terms – be on the same page
with definitions and terminology
Develop a clear budget message – what are the
expectations and target
Consider using available tools and resources
Suggested Budget Practice
and Protocol (continued)
Develop a long range Capital Improvement Plan
and budget including an asset replacement and
maintenance plan
Create a budget policy and procedure manual
to provide consistency and keep it up to date
Activity TimeframeCounty
Commissioners
Other
ElectedsStaff
Bi-Annual Community Survey ConductedSpring Even
Numbered Yrs
Results of Survey Analyzed/Reviewed Spring
Performance Measures Reviewed by BCC for All Service Categories Quarterly
Strengths, Weaknesses, Opportunities, Threats Analysis Prepared
by Service Category Teams and Reviewed with BCC
Spring or Early
Summer
5-Yr Projections for Revenues & Expenditures Prepared/Refined Spring
Employee Compensation Decision Late June
Estimate Capital Improvement Plan Investments Late June
Establish Budget Targets for Departments and Offices Early July
Submit Department/Office Budget Proposals (Current Year Revised
and Next Year)By Labor Day
Submit Ranked Service Proposals (Capacity Expansion, Strategic
Plan, Service Expansion)By Labor Day
Submit Capital Investment Proposals for 5-Year Capital
Improvement Plan (CIP)By Labor Day
CIP Proposals Prioritized by Leadership of Each Service Category Early Sept.Budget Proposals Analysis and Review SeptemberBudget Worksession Mid-SeptemberRecommended Operations & Capital Improvements Budget
SubmittedOctober 15
Conduct Budget Hearings November
Budget Worksession Early December
Budget Adoption Mid-December
Load Financial System, Publishing, Posting, DOLA Submittal, etc. January
Linda Hoffmann, County Manager, 970-498-7004
Josh Fudge, Budget Director, 970-498-7017
Implementation of a new or different budgeting
tool, technique or process is a behavioral change
– people are suspicious of change
It takes “buy in” from the players and support from
the BoCC
Management and the BoCC must set a good
example and be engaged in the process
There is never enough money to do it all.
Prioritizing is crucial. Saying “no” or “later” is okay.
Observations
Observations (continued)
Budgeting is among your most important
functions. Transparency is hard when the public
takes little interest.
Budget protocol is a long term commitment –
set your sights on the target
Start now to create a reasonable timetable for
achievement. It doesn’t happen overnight!
Enjoy your role as a Commissioner and trust
your professional staff for their insight,
knowledge, and assistance.
