This fund, in accordance with state and federal law, is managed by the Housing & Human Services (HHS) department and supports programs such as Child Support, Temporary Assistance to Needy Families (TANF), Child Welfare, Integrated Managed Partnership for Adolescent and Child Community Treatment (IMPACT), support for non-profits agencies, and other human services programs . The Boulder County Commissioners sit as a separate board for HHS and review financial information monthly with HHS staff.

Many of the expenditures in this fund are mandated by intergovernmental block revenues, federal law, state law, or both. Most of the expenditures have offsetting intergovernmental revenues. A “close-out” process is done by all Colorado counties in conjunction with the Colorado State Department of Human Services, where unexpended block grant revenues for the prior year are distributed to counties with higher expenditures. The balance of the expenditures not funded by the intergovernmental revenues is called the county share and is funded by property tax and interfund transfers from the General Fund, Health and Human Services Fund and Human Services Safety Net Fund.

The 2023 adopted expenditure budget of $68,747,690 includes the following appropriations:

• Housing & Human Services ($65,319,146)

• IMPACT ($3,428,544)