CONTENTS
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03
LETTER TO RESIDENTS
04
EL PASO COUNTY DESCRIPTION
06
BOARD OF COUNTY COMMISSIONERS
07
COUNTY ORGANIZATIONAL CHART
08
EL PASO COUNTY METRICS
10
GENERAL FUND SUMMARY
12
REVENUES
13
EXPENDITURES
14
AMERICAN RESCUE PLAN ACT
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2022 EL PASO COUNTY BUDGET
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EL PASO COUNTY RECOGNITION
BRET WATERS COUNTY ADMINISTRATOR
NIKKI SIMMONS CHIEF FINANCIAL OFFICER
Residents of El Paso County, It is our honor to serve each of you as stewards of the El Paso County Government. This County belongs to you, the citizens, and we welcome our charge to uphold your vision and values for the Pikes Peak region. We present this report to you in the spirit of transparency and accountability, and we welcome your feedback. All figures presented in this report were audited by an independent firm, RubinBrown, and certified by your Board of County Commissioners. El Paso County continued to focus on the regional recovery to the global COVID-19 pandemic in 2021. This included receiving and distributing millions of dollars in recovery funds authorized by the American Rescue Plan Act (ARPA) to businesses, non-profits, and others most impacted by the disease and the resulting shutdowns. The coronavirus response will continue into 2022, but the County will continue to focus on other important areas as well. The County will invest into high-impact road infrastructure and streamline county systems and processes. The organization will also focus on stormwater improvements, fire mitigation in County parks, and complete a comprehensive salary analysis to address the rapidly changing workforce environment. The County will continue to employ conservative budgeting practices to align with the community’s value and remain within TABOR spending limits. County residents already enjoy the lowest cost per citizen among Colorado’s ten largest counties, and in order to continue providing high-impact services, the County will continue to focus on cost saving practices and policies. And finally, the County will remain committed to collaborating with state, municipal, and local partners to lead through innovation and enhancing our residents’ experience with their government. Thank you,
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EL PASO COUNTY Nestled below Pikes Peak, nature’s crown jewel of the Rocky Mountains, is El Paso County. The county lies in east-central Colorado and encompasses more than 2,158 square miles – slightly more than twice the land area of the state of Rhode Island. The altitude ranges from about 5,095 feet (1,569 m) on the southern border at Black Squirrel Creek to 14,110 feet (4,301 m) on the summit of Pikes Peak, near the western boundary. The county seat is located in Colorado Springs. El Paso County is home to eight municipalities each contributing to the geographic, economic, and social diversity of the community. With an estimated popluation of 748,098 residents, El Paso County provides citizens a thriving downtown, family-friendly suburbs, and vast rural expanses. The county is also home to 5 crucial military installations, from the prestigious United States Air Force Academy to Fort Carson. Each base supports a crucial strategic mission for our nation’s defense. Over 100,000 active or retired military personnel call El Paso County home. The natural physical beauty of the area, situated at the base of Pikes Peak and with an uninterrupted view of the Front Range, inspired Katharine Lee Bates to write the poem “America the Beautiful” after her visit here. With a mild climate, nearly 300 days of blue skies, sunshine, and low levels of humidity, El Paso County is a place to explore, engage, and celebrate!
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2021 E L PA S O CO UNTY B OA RD O F CO M M I S S I O NE RS
HOLLY WILLIAMS - DISTRICT 1, CARRIE GEITNER - DISTRICT 2, STAN VANDERWERF - DISTRICT 3, LONGINOS GONZALEZ, JR. - DISTRICT 4, AND CAMI BREMER - DISTRICT 5
COMMISSIONERS El Paso County is a statutory county, meaning that it is a service arm of the State. Its elected official structure, powers, and responsibilities come from State laws. The State grants to the County such powers as are required for the health, welfare, and safety of our residents. Subsequently, the County is required to provide many mandated services, which are directed by the State and Federal Governments. El Paso County is governed by five County Commissioners representing the five geographic commissioner districts which are equal in population. El Paso County Commissioners are elected by the citizens within their respective districts and serve staggered four-year terms. Commissioners are term-limited, serving a maximum of two consecutive four-year terms. The Board of County Commissioners elects officers and assigns community liaison responsibilities annually. Commissioner district boundaries are revised every two years to ensure equal citizen representation for all five districts. The Board of County Commissioners serves as both a policymaking and administrative body for the County. All powers of the County, as a legal entity, are exercised by the Board of County Commissioners and not by its individual members. PAGE 6
C ITIZENS ELEC TED OFFIC IAL S OFFICE OF T HE ASSESSOR OFFICE OF T HE DISTRICT ATTORNEY OFFICE OF T HE TREASURER & PUBLIC TRUSTEE
OFFICE OF T HE CORONER
OFFICE OF T HE CLERK & RECORDER
OFFICE OF T HE SURVEYOR
OFFICE OF T HE SHERIFF
BOARD OF COUN T Y COMMISSIONERS
EL PA S O COUN T Y PUBLIC HEALTH EL PA S O & T EL L ER WORKFORCE DEVELOPMENT CONSORTIUM
EL PA S O COUN T Y ADMINI S T R ATOR
EL PA S O COUN T Y ATTORNEY COMMUNIC AT IONS
A S SIS TAN T COUN T Y ADMINI S T R ATOR
DIGI TAL S T R AT EGY & T ECHNOLO GY ECONOMIC DE VELOPMEN T FINANCIAL SERVICE S
COMMUNI T Y SERVICE S ECONOMIC DE VELOPMEN T FACIL I T IE S & S T R AT EGIC INFR A S T RUC T URE MANAGEMEN T JUS T ICE SERVICE S PIKE S PE AK REGIONAL OFFICE OF EMERGENC Y MANAGEMEN T PIKE S PE AK WORKFORCE CEN T ER
E XPLORE . ENGAGE . CELEBR ATE W W W. ELPA SOCO.COM
HUMAN RE S OURCE S & RISK MANAGEMEN T HUMAN SERVICE S L EGISL AT IVE & GOVERNMEN T AFFAIR S PL ANNING & COMMUNI T Y DE VELOPMEN T PUBL IC WORK S
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COUNTY METRICS FACILITY MAINTENANCE 129 Buildings Maintained Over 3 Million Square Feet ROADS & TRANSPORTATION 1,157 Miles of Paved Road 1,052 Miles of Gravel Road 2,209 Total Miles of Road 283 County Maintained Bridges PARKS & RECREATION 7,876 Acres of Park Land/Open Space 2,496 Acres of Conservation Easements 145 Miles of Trails 2 Nature Centers and 1 Fair & Events Center 19,205 Volunteer Hours HUMAN SERVICES 15,712 Reports of Child Abuse/Neglect 3,316 Reports to Adult Protective Services VETERAN SERVICES $746M Benefits Paid by the VA to Citizens in 2020 55% Increase in El Paso County VA claims 51% Increase in Veteran Representation DISTRICT ATTORNEY 32,171 Total Cases Handled 95 Volunteers 10,958 Volunteer Hours $5.6M Restitution for Victims $1.5M Victim Compensation CLERK & RECORDER 650,980 Motor Vehicle Transactions 48,055 Driver’s Licenses Issued 171,358 Election Ballots - November 2021 237,107 Recorded Documents 6,711 Marriage License Applications EL PASO COUNTY JAIL 1,327 Daily Population 35 Days Jail Stay, on Average $88.72/Day per Inmate 74.65% Recidivism June 1, 2020 - June 1, 2021 PLANNING & DEVELOPMENT 592 Major Development Applications 9,446 Minor Development Applications 1,934 Single-Family Dwelling Applications 1,231 Code Enforcement Cases PAGE 9
GENERAL FUND SUMMARY The Statement of Revenue and Expenditures provides an account of revenue and expenditures for the County’s general fund operations. Revenues represent dollars received and expenditures can be thought of as the costs of providing services to citizens. Total revenues decreased 24% in the amount of $87.3 million from 2020 to 2021. The change in total revenue was impacted by a couple of different factors. The main decrease was a 57% decrease in Intergovernmental revenues in the amount of $82.6 million. El Paso County received $125 million in CARES funding in 2020. Whereas in 2021, the ARPA funding El Paso County received was substantially smaller in the amount of $25.6 million. El Paso County also used $10 million in CARES funding in 2021 resulting in a large swing in Intergovernmental revenue. The County also saw a corresponding decrease in expenses across all categories in 2021 from 2020 as COVID work decreased. General Fund saw a 23% decrease in total expenditures in the amount of $75 million. The most notable decrease in expenditures was under General Government expense. General Government saw a 42% decrease in expenditures in the amount of $61 million. In 2020, COVID-19 resulted in increased operating expenses. Grant funding for COVID-19 decreased in 2021 which resulted in decreased expenditures.
REVENUES $27,830,74 EXPENDITURES $247,227,048
2020 REVENUES $365,158,15 EXPENDITURES $322,185,041
2019 REVENUES $225,35812 EXPENDITURES $218,727,071
TABOR In November 1992, the people of the State of Colorado passed an amendment to the State’s Constitution known as the Taxpayer’s Bill of Rights (TABOR). TABOR’s intended purpose was to reasonably restrain most of the growth of government by imposing spending and revenue limits on state and local governments. The TABOR calculation has two parts, determining a TABOR reserve amount and calculating if there is an excess of the TABOR revenue limits. In 2021, El Paso County’s Tabor reserve amount was $9,527,641 and the County exceeded its fiscal year spending limit by $30,674,596. The overage is held in reserve for a possible TABOR refund. PAGE 10
SUMMARY STATEMENT This chart summarizes the data found in the El Paso County Annual Comprehensive Financial Report, Statement of Revenues, Expenditures, and Changes in fund balances for the General Fund.
*2021 sales tax is net of the $30,674,596 TABOR limitation.
This Chart is presented on non-GAAP basis. A more detailed GAAP basis financial detail can be found in the El Paso County Annual Comprehensive Financial Report in its entirety, available online at: https://assets-admin. elpasoco.com/wp-content/uploads/ACFR/2021-Annual-Comprehensive-Financial-Report.pdf
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REVENUES Sales tax increased substantially in 2021 as consumer spending soared. New car sales also increased in 2021 adding to increased sales tax revenue. Actual collections of $192.8 million in 2021 includes sales tax revenue collected for the following funds: General Government, Public Safety, and Self-Insurance. Actual collections of sales tax revenue increased 35% from 2020. Moving to the General Fund, the County saw a couple of notable increases and decreases from 2020 to 2021. Intergovernmental revenue decreased $82.6 million from 2020 to 2021 due to the decrease in COVID-19 related grants. The County saw a $6 million increase in property taxes due to the strong real estate market and a $2.4 million increase in Charges in Services due to an increase in Clerk & Recorder fees, Park fees, Treasurer fees, and vehicle registration delinquent fees.
ADDITIONAL REVENUE SOURCES Charges for Services – These are fees charged to County customers. The largest collector of this type of revenue is the County Clerk for the recording of documents, the issuance of motor vehicle registrations/ titles, (for which the State of Colorado pays the County a set rate), in addition to others. The County Treasurer also collects a portion of this revenue through fees charged to other governments for the collection and subsequent distribution of their property taxes. Intergovernmental – These are funds received from other governments for financing the day-to-day costs of a specific program. Contributions – Donations and contributions to the County for special projects and Sheriff Office programs. Licenses and Permits – Revenues collected for the issuance of various licenses and permits such as Cable TV franchise fees, etc.
*2021 sales tax is net of the $30,674,596 TABOR limitation.
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EXPENDITURES The County General Fund provides a wide range of services that include law enforcement and public safety, planning and zoning, parks and open space, culture and recreation, and other general governmental administrative services. As addressed on Page 10, General Government saw a 42% decrease in expenditures in the amount of $61 million. Health and Welfare expenditures also decreased 22.6% in the amount of $4.4 million. The decrease in both Health and Welfare expenditures and General Governmental Funds directly correlates to the decrease in COVID-19 expenditures from 2020 to 2021. Finally, Capital Outlay decreased 57.9% in the amount of $17.3 million due to capital projects that were completed with CARES funding in 2020.
SPECIFIC EXPENDITURE SOURCES Public Safety – Expenditures for the Sheriff’s department administration, patrol, investigations and detentions, and the Coroner’s office. General Government – Expenditures incurred by administrative departments such as the Board of County Commissioners, Elections, Assessor, Treasurer, Finance, County Attorney, Information Technology, Facilities, etc. Health and Welfare – Expenditures for the Pikes Peak Workforce Center and Environmental Services. Capital Outlay – Expenditures used to acquire or upgrade capital assets. Capital assets include property, buildings, equipment and infrastructure with a cost of $5,000 or more and a useful life of more than one year. Culture and Recreation – Expenditures used for the maintenance and administrative functions of the County’s open space, parks, fairground facilities and the County Fair.
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AMERICAN RESCUE PLAN ACT El Paso County, Colorado Government—including elected officials and staff alike—are fully committed to the response, recovery, and resiliency to the COVID-19 pandemic. The Board of County Commissioners is proud to use funds available from the American Rescue Plan Act (“ARPA”) to combat the coronavirus, keep our citizens safe, and mitigate the devastating economic impacts of this global crisis. The Board also understands that the best way to allocate these funds is by adhering to all federal requirements, with a strategic focus on positively impacting as many residents as possible, and after a fair and collaborative process. The El Paso County direct allocation of the ARPA includes $139.9 million in recovery assistance to be paid in two equal tranches. The first half of the county’s share was received in May of 2021 and totaled $69.9 million. The second installment of the funds arrived in May of 2022 for the same dollar amount. The county’s Response Recovery Resiliency Plan (“the plan”) fully complies with the U.S. Treasury Department’s Interim Final Rule and Final Rule as published. The Board will obligate all funds before December 31, 2024, and will expend all funds by December 31, 2026, as required by Treasury. The plan will complement the efforts of other local governments which have likewise received direct funds under the law in 2021, such as the City of Colorado Springs ($76,039,132), the City of Fountain ($7,725,235), the City of Manitou Springs ($1,354,775), the Town of Monument ($2,035,179), the Town of Palmer Lake ($752,290), the Town of Green Mountain Falls ($181,475), the Town of Ramah ($32,675), and the Town of Calhan ($209,626). Likewise, the plan will also coordinate with private providers of services residents need which fall outside of the statutory scope of the county’s authority, such as broadband providers and local water districts. This collaboration with other area municipalities is important. Of the 748,098 people that live in El Paso County, around 70% live in one of the cities or towns which received a direct allocation of ARPA funds. El Paso County American Rescue Plan Act Recovery Plan Performance Report is available online: https://issuu.com/elpasocounty/docs/2021_arpa_recovery_performance_plan_ report?fr=sYzk5ODMzODQ2OTk
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FULL ARPA ALLOCATION Public Safety and COVID Response......................................... $34 Million..................................................... 24.3% Economic Recovery and Workforce Development................ $23 Million..................................................... 16.4% Water Infrastructure.................................................................. $20 Million..................................................... 14.3% Public Health.............................................................................. $16 Million..................................................... 11.5% Stormwater Infrastructure........................................................ $15 Million..................................................... 10.7% Road Infrastructure (Government Services)........................... $10 Million........................................................7.2% Community Impact.................................................................... $9 Million..........................................................6.4% Broadband Infrastructure......................................................... $6 Million..........................................................4.3% COVID Medical and Leave......................................................... $2.9 Million.......................................................2.1% Unallocated Contingency.......................................................... $2 Million..........................................................1.4% Administration............................................................................ $2 Million..........................................................1.4%
**This Chart is accurate as of June 17, 2022.
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2022 BUDGET The overall 2022 El Paso County budget is a total of $512,926,360, a 26% increase over 2021, largely due to the $69.9 million in ARPA pandemic recovery funding to be received in 2022, which is restricted and not for general discretionary use. When these one-time additional funds are excluded, our on-going 2022 budget is actually a 9% increase over 2021. The 2022 budget addresses over $30.3 million of our critical needs funded primarily with 2021 operational savings. In addition, the budget allocates $14 million in high-impact road infrastructure, an increase of $7.5 million to all departments and offices for a 3.5% cost of living increase, $3.0 million for critical facility and capital needs, and $4.2 million for various departmental staffing and operational needs. In 2021, our revenues increased more than anticipated, so for 2022 we have budgeted total revenue of $511,286,431, or overall revenue growth of 27.8% over 2021’s budget. However, this is largely due to the $69.9 million in ARPA pandemic recovery funding in 2022 which is restricted in use. Without these one-time restricted funds in 2022, our revenues increased 10% from 2021. Our largest increases in revenue are in the areas of Sales Tax and revenue from the State such as Human Services, Highway User Tax, and Community Corrections. While overall revenue is projected to increase in the 2022 budget, TABOR limitations will result in a substantial TABOR overage and limit the ability to address future critical needs, projects, and infrastructure to keep pace with the County’s steady growth and we anticipate continued future TABOR refunds. The County already imposed a temporary mill levy credit of 0.754 mills to refund $7,118,793 over the 2020 TABOR cap, paid from the General Fund. For this upcoming year, the County had to issue another temporary mill levy reduction of 0.841 to adjust for the TABOR cap in 2022. This will impact the amount of property tax collected by the County for 2022, which is already the lowest of the ten largest Colorado counties. PAGE 16
BUDGET DETAIL ASSESSOR................................................................... $4.2 MILLION BOCC/ADMINISTRATION.......................................... $3.2 MILLION CLERK AND RECORDER............................................ $9.3 MILLION COMMUNICATIONS.................................................. $0.3 MILLION COMMUNITY SERVICES............................................ $3.9 MILLION COUNTY ATTORNEY.................................................. $1.5 MILLION DIGITAL STRATEGY & TECHNOLOGY (IT).............. $15.8 MILLION ECONOMIC DEVELOPMENT..................................... $2.2 MILLION EMERGENCY MANAGEMENT................................... $0.6 MILLION FACILITIES.................................................................. $7.7 MILLION FINANCIAL SERVICES................................................ $3.4 MILLION GENERAL FUND FLEET/ENGINEERING.................. $13.7 MILLION HEALTH DEPT SUPPORT........................................... $5.0 MILLION HUMAN RESOURCES & RISK MANAGMENT........... $2.4 MILLION PLANNING & DEVELOPMENT.................................. $3.4 MILLION PUBLIC SAFETY........................................................ $79.2 MILLION RETIREMENT............................................................ $11.2 MILLION TREASURER................................................................ $1.4 MILLION UTILITIES.................................................................... $3.0 MILLION
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COUNTY RECOGNITION
EL PASO COUNTY IS PROUD TO BE A RECOGNIZED LEADER IN COLLABORATION AND CITIZEN STEWARDSHIP. PAGE 18
DOING WHAT’S RIGHT
EL PASO COUNTY: SUSTAINABLE | INCLUSIVE | ENGAGED CREATIVE | RESPONSIBLE | SOUND ECONOMICS PAGE 19
