Required Supplementary Information Other Than …...Original Final Actual Variance REVENUES Taxes: General property taxes 48,245,705 48,245,705 48,259,700 13,995 Severance tax 25,000

Required Supplementary Information Other Than MD&A

Original Final Actual VarianceREVENUESTaxes: General property taxes 48,245,705 48,245,705 48,259,700 13,995 Severance tax 25,000 263,700 262,841 (859) Tobacco products 85,000 85,000 109,680 24,680 Penalties & interest - - 83,786 83,786 Property tax adjustment (2,287,896) (2,287,896) (2,287,896) -Total Taxes 46,067,809 46,306,509 46,428,111 121,602

Licenses and Permits Liquor licenses 5,000 5,000 5,383 383 Planning permits 1,000,000 1,000,000 730,685 (269,315) Building permits 900,000 900,000 689,638 (210,362) Electrical permits 130,000 130,000 195,690 65,690Total Licenses and Permits 2,035,000 2,035,000 1,621,396 (413,604)

Intergovernmental: Federal grants - 44,877 851,728 806,851 Payment in lieu of taxes 4,000 4,000 1,750 (2,250) State grants 3,008,305 3,483,205 5,137,098 1,653,893 Other governmental units 29,890 29,890 129,248 99,358 Cities and towns 261,000 211,000 179,567 (31,433)Total Intergovernmental 3,303,195 3,772,972 6,299,391 2,526,419

Charges for Service: Plan checking fees 350,000 350,000 250,895 (99,105) Charges for services 2,432,339 2,869,339 3,077,424 208,085 Sale of supplies 108,400 108,400 145,396 36,996 Parking 31,000 31,000 26,437 (4,563)Total Charges for Services 2,921,739 3,358,739 3,500,152 141,413

Fines and Forfeitures: Property forfeitures/evidence 2,500 2,500 274,759 272,259 Fines (drunk drivers) 149,000 179,000 132,003 (46,997)Total Fines and Forfeitures 151,500 181,500 406,762 225,262

Miscellaneous: Miscellaneous 1,203,464 1,252,310 2,032,375 780,065 Interest 2,750,000 3,830,000 4,498,591 668,591 Rents from buildings 136,918 136,918 122,651 (14,267) Royalties 300,000 570,000 825,550 255,550Total Miscellaneous 4,390,382 5,789,228 7,479,167 1,689,939

For the fiscal year ended December 31, 2007__________________________________________________________________________________________

Budget - GAAP Basis

Schedule of Revenues, Expenditures andChanges in Fund Balances - Budget and Actual

COUNTY OF WELDSTATE OF COLORADO

General Fund

71

Original Final Actual Variance


Budget - GAAP Basis



General Fund

REVENUES (CONTINUED)Fees: Fee account 6,827,000 7,409,000 7,199,470 (209,530) Treasurer's fees 58,000 58,000 50,191 (7,809) Cable fees 45,000 60,000 53,470 (6,530)Total Fees 6,930,000 7,527,000 7,303,131 (223,869)

Total Revenues 65,799,625 68,970,948 73,038,110 4,067,162

EXPENDITURESGeneral Government: Office of the Board 617,827 677,327 656,956 20,371 County Attorney 714,695 738,695 688,264 50,431 Public Trustee 7,000 7,000 - 7,000 Planning and zoning 1,635,291 1,687,291 1,687,157 134 Clerk to the Board 254,121 291,121 287,420 3,701 County Clerk 792,712 905,712 785,292 120,420 Elections and registration 1,059,946 946,946 927,856 19,090 Motor vehicle 1,546,771 1,546,771 1,537,435 9,336 County Treasurer 799,051 919,351 914,402 4,949 County Assessor 2,418,714 2,505,714 2,526,576 (20,862) Maintenance of buildings/grounds 3,964,343 4,551,343 4,276,445 274,898 County Council 28,746 28,746 19,707 9,039 District Attorney 4,291,027 4,314,027 4,173,809 140,218 Juvenile Diversion Grant 146,444 161,644 162,473 (829) Juvenile Assessment Center - 44,877 59,934 (15,057) Victim Assistance 433,174 469,174 1,128,964 (659,790) White Collar Crime 13,000 25,800 11,523 14,277 DUI - 13,600 4,031 9,569 MYAT - Probation - 42,000 40,496 1,504 Interagency Oversight Group - - 143 (143) Financial administration 297,377 322,377 308,266 14,111 General accounting 512,967 636,967 640,642 (3,675) Purchasing 130,169 134,669 134,453 216 Personnel 632,468 854,468 851,562 2,906 Geographical Information Systems 294,118 197,118 123,059 74,059 Capital - - 15,174 (15,174) Computer Services 2,010,034 3,060,034 3,219,303 (159,269) Printing and Supply 279,057 344,557 301,213 43,344Total General Government 22,879,052 25,427,329 25,482,555 (55,226)(CONTINUED)

72



Budget - GAAP Basis



General Fund

EXPENDITURES (CONTINUED)Public Safety Sheriff administration 1,398,410 1,462,410 1,496,646 (34,236) Crime control and investigations 6,347,584 6,659,584 7,040,759 (381,175) Traffic control 1,096,328 1,247,974 1,123,170 124,804 Municipal Service Contracts - - 30,171 (30,171) Task force 169,615 169,615 128,619 40,996 Regional forensic laboratory 219,114 187,614 149,281 38,333 Communications services 1,918,290 1,918,290 1,856,091 62,199 Communication system development - 5,000 5,754 (754) E-911 administration 700 700 159 541 Criminal justice 839,148 879,148 738,160 140,988 County Coroner 568,512 584,012 625,366 (41,354) Correctional administration 16,204,744 15,889,744 16,374,416 (484,672) Community correction 2,375,343 2,375,343 2,341,874 33,469 Building inspection 1,281,232 1,631,232 1,550,381 80,851 Office of emergency management 119,354 122,354 121,064 1,290 Waste water management 11,367 11,367 9,019 2,348 Animal control 317,227 377,227 337,370 39,857 Pest/weed control 452,875 469,875 461,376 8,499 West Nile - 3,200 3,108 92 Victim Advocates 102,170 134,170 132,054 2,116 Solid waste - - 12,130 (12,130)Total Public Safety 33,422,013 34,128,859 34,536,968 (408,109)

Public Works: General engineering 1,775,872 1,705,872 1,541,786 164,086 Extension services 393,933 399,933 386,566 13,367 Veteran office 64,893 64,893 61,394 3,499 Airport 17,474 219,074 218,156 918Total Public Works 2,252,172 2,389,772 2,207,902 181,870

Public Health and Welfare: Mental health 135,875 95,875 91,875 4,000 Developmentally disabled 46,125 46,125 46,125 - Seniors program 12,500 12,500 12,500 - Economic development 100,000 1,100,000 1,092,300 7,700 A Kid's Place 8,750 8,750 8,750 -Total Public Health and Welfare 303,250 1,263,250 1,251,550 11,700(CONTINUED)

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Budget - GAAP Basis



General Fund

EXPENDITURES (CONTINUED)Culture and Recreation: Missile site park 68,975 68,975 57,555 11,420 Parks and Trails 32,000 34,000 34,000 - County fair 318,546 318,546 523,089 (204,543)Total Culture and Recreation 419,521 421,521 614,644 (193,123)

Miscellaneous: Other 1,248,415 1,480,415 2,197,467 (717,052) Building rents 5,756,500 5,722,500 5,717,893 4,607Total Miscellaneous 7,004,915 7,202,915 7,915,360 (712,445)

Capital Outlay: Capital purchases 1,326,000 1,200,100 712,432 487,668

Debt Services: Capital lease 301,293 301,293 335,771 (34,478)

Total Expenditures 67,908,216 72,335,039 73,057,182 (722,143)

Other Financing Source (Use) Non-Departmental 81,892 81,892 81,892 - Transfers - Out: Appropriation Grants-In-Aid 2,550,741 3,050,741 3,550,741 (500,000)Total Other Financing Sources (Uses) (2,468,849) (2,968,849) (3,468,849) (500,000)

Net Change in Fund Balance (4,577,440) (6,332,940) (3,487,921) 2,845,019

Fund Balance at Beginning of Year 11,576,666 11,576,666 11,576,666 -Fund Balance at End of Year 6,999,226$ 5,243,726$ 8,088,745$ 2,845,019$

74

75

Original Final Actual VarianceREVENUES:Taxes: General property taxes 7,004,703 7,004,703 7,008,030 3,327 Specific ownership taxes 6,600,000 6,600,000 7,054,652 454,652 Penalties & Interest - - 12,215 12,215Total Taxes 13,604,703 13,604,703 14,074,897 470,194

Licenses and Permits Moving permits 300,000 400,000 508,335 108,335

Intergovernmental: Mineral leasing 150,000 150,000 153,051 3,051 Grazing act 80,000 80,000 85,199 5,199 Payment in lieu of taxes 20,000 20,000 15,204 (4,796) Grants 4,448,000 4,448,000 5,064,770 616,770 Motor vehicle registration fees 340,000 340,000 341,898 1,898 Highway user tax fund 7,900,000 7,900,000 8,413,837 513,837Total Intergovernmental 12,938,000 12,938,000 14,073,959 1,135,959

Charges for Services: Charges for services - - 1,217,651 1,217,651

Miscellaneous: Earnings on deposits - - 133,259 133,259 Special assessments - - 7,369 7,369 Miscellaneous 3,187,000 3,287,000 1,110,135 (2,176,865)Total Miscellaneous 3,187,000 3,287,000 1,250,763 (2,036,237)

Fees: Other fees - - 612,352 612,352

Total Revenues 30,029,703 30,229,703 31,737,957 1,508,254


Public Works Fund

For the fiscal year ended December 31, 2007____________________________________________________________________________________________

Budget - GAAP Basis


76



Public Works Fund


Budget - GAAP Basis


EXPENDITURESPublic Works Bridge construction 3,201,229 3,351,229 3,289,043 62,186 Maintenance of condition 4,148,531 4,674,531 5,840,578 (1,166,047) Maintenance support 2,209,243 1,305,547 1,230,755 74,792 Trucking division 2,828,507 3,279,507 3,254,862 24,645 Mining division 2,678,066 2,204,066 1,975,660 228,406 Administration 809,771 872,771 1,195,311 (322,540) Pavement Management - 998,696 828,544 170,152 Other public works 20,884,891 21,084,891 10,641,062 10,443,829Total Public Works 36,760,238 37,771,238 28,255,815 9,515,423

Intergovernmental: Grants-in-aid to cities/towns 1,494,595 1,494,595 1,335,040 159,555

Total Expenditures 38,254,833 39,265,833 29,590,855 9,674,978

Net Change in Fund Balance (8,225,130) (9,036,130) 2,147,102 11,183,232

Fund Balances at Beginning of Year 19,389,842 19,389,842 19,389,842 -Fund Balances at End of Year 11,164,712$ 10,353,712$ 21,536,944$ 11,183,232$

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Original Final Actual VarianceREVENUESTaxes: General property taxes 5,600,000$ 5,600,000$ 5,607,217$ 7,217$ Penalties & Interest - - 9,733 9,733Total Taxes 5,600,000 5,600,000 5,616,950 16,950

Intergovernmental: Welfare 18,914,673 18,914,673 16,137,119 (2,777,554)

Total Revenues 24,514,673 24,514,673 21,754,069 (2,760,604)

EXPENDITURESPublic Health and Welfare: Administrative - regular 7,002,907 7,002,907 3,840,050 3,162,857 Administrative - IV-D 2,279,629 2,279,629 2,509,299 (229,670) Food stamps - - (55,144) 55,144 Employment first 1,156,276 1,156,276 1,709,580 (553,304) General assistance 190,000 190,000 135,563 54,437 TANF 3,153,000 3,153,000 2,791,179 361,821 AND - State 76,000 76,000 50,809 25,191 Child welfare 9,692,500 9,692,500 9,850,863 (158,363) Day care 1,053,000 1,053,000 1,019,156 33,844 Medicaid transportation - - 444 (444)


Social Services Fund


Budget - GAAP Basis


78



Social Services Fund


Budget - GAAP Basis


EXPENDITURES (CONTINUED): OAP - A 175,000 175,000 158,394 16,606 Core services 280,000 280,000 245,476 34,524 Administrative - LEAP 181,700 181,700 136,574 45,126 LEAP - Program - - (1,868) 1,868Total Public Health and Welfare 25,240,012 25,240,012 22,390,375 2,849,637

Capital Outlay 155,000 155,000 86,675 68,325

Total Expenditures 25,395,012 25,395,012 22,477,050 2,917,962

Net Change in Fund Balance (880,339) (880,339) (722,981) 157,358

Fund Balances at Beginning of Year 3,071,658 3,071,658 3,071,658 -Fund Balances at End of Year 2,191,319$ 2,191,319$ 2,348,677$ 157,358$

79

Original Final Actual VarianceREVENUESIntergovernmental: Federal grants 10,128,459$ 12,247,749$ 12,056,411$ (191,338)$ State grants 1,946,490 1,946,490 1,343,292 (603,198) Total Intergovernmental 12,074,949 14,194,239 13,399,703 (794,536)

Charges for Services: Charges for services 566,910 566,910 638,310 71,400 Total Charges for Services 566,910 566,910 638,310 71,400

Miscellaneous: Donations from private sources 155,000 155,000 167,116 12,116 Other revenue - - 44,295 44,295 Total Miscellaneous 155,000 155,000 211,411 56,411 Total Revenues 12,796,859 14,916,149 14,249,424 (666,725)

EXPENDITURESEconomic Assistance: Human resources general fund - - 78,493 (78,493) Head start 2,987,432 3,073,732 3,034,820 38,912 Migrant head start 2,229,423 2,381,923 2,364,515 17,408 Colorado Works - 60,000 59,139 861 Preschool program 147,500 147,500 168,355 (20,855) Building Health Marriages - 50,000 43,538 6,462 FENWC carryover - 810,000 928,272 (118,272) Job service 569,800 630,000 672,606 (42,606) Summer job hunt 31,000 31,000 32,999 (1,999) Jobs/New directions 43,000 47,000 47,654 (654) Employment first 148,800 150,800 150,368 432 Summer of service - - 8,000 (8,000) TANF 732,800 732,800 646,031 86,769 WIA administration 121,000 135,000 151,943 (16,943) WIA adult programs 301,200 521,200 561,098 (39,898) WIA youth programs 437,000 437,000 371,920 65,080 WIA Rapid Response/DW - 13,900 13,825 75 JTPA IIB 41,600 47,000 52,912 (5,912) 10% Discretionary Grant - 26,500 26,270 230 WIA planning 93,000 100,000 28,932 71,068 WIA statewide activities 62,000 62,000 - 62,000 WIA dislocated worker 350,600 590,000 550,133 39,867 Human resources lab pool 286,000 420,000 443,648 (23,648) UI training program 198,800 198,800 174,728 24,072


Human Services Fund

For the fiscal year ended December 31, 2007___________________________________________________________________________________________

Budget - GAAP Basis


80



Human Services Fund

For the fiscal year ended December 31, 2007___________________________________________________________________________________________

Budget - GAAP Basis


EXPENDITURES (CONTINUED): One stop 200,500 200,500 193,781 6,719 Family support program - 35,000 31,277 3,723 AAA administration 66,850 66,850 72,390 (5,540) OAA title III-B 226,310 226,310 189,165 37,145 OAA title III-C1 congregate 382,830 382,830 364,948 17,882 OAA title III-C2 42,000 42,000 44,168 (2,168) OAA in home support 14,980 14,980 9,881 5,099 AAA elder abuse 2,190 2,190 855 1,335 AAA ombudsman 5,340 5,340 5,111 229 Single entry point 645,340 645,340 688,115 (42,775) FTA 128,590 203,590 144,577 59,013 CHIP Grant - - 4,246 (4,246) NCMC Grant - - 7,470 (7,470) Vale Grant - - 5,462 (5,462) AAA case management 26,090 26,090 6,433 19,657 Transportation - 36,000 34,562 1,438 AAA state funds 232,460 232,460 251,297 (18,837) Medicaid transportation 46,910 135,000 71,703 63,297 Supplemental foods 1,679,180 1,679,180 1,445,448 233,732 Part E family caregiver support 78,810 78,810 56,643 22,167 CSBG 269,130 269,130 211,466 57,664 Total Economic Assistance 12,828,465 14,947,755 14,449,197 498,558

Capital Outlay: Human resources general fund - - 6,627 (6,627) Total Capital Outlay - - 6,627 (6,627) Total Expenditures 12,828,465 14,947,755 14,455,824 491,931

Other Financing Sources (Uses): Transfers - In: OAA area agency 12,351 12,351 12,351 - Total Other Financing Sources 12,351 12,351 12,351 -

Net Change in Fund Balance (19,255) (19,255) (194,049) (174,794)Fund Balances at Beginning of Year 861,698 861,698 861,698 -Fund Balances at End of Year 842,443$ 842,443$ 667,649$ (174,794)$

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Documents

Required Supplementary Information Other Than …...Original Final Actual Variance REVENUES Taxes: General property taxes 48,245,705 48,245,705 48,259,700 13,995 Severance tax 25,000