The county maintains this Special Revenue fund for the Disaster Recovery Fund, Workforce Fund, Grants Fund, Better Buildings Grants Fund, and other grants to comply with federal/state requirements for their respective revenue streams. These funds require no mill levy and are supported almost entirely by intergovernmental revenue. The Grants appropriation is budgeted at $12,000,000, the Workforce appropriation at $7,215,830, and the Disaster Recovery appropriation at $6,076,040. The fund’s expenditure budget is $55,962,397.

This fund serves the purpose of accounting for a variety of county programs which are primarily funded by revenues from grantors (primarily the federal and state governments) and other dedicated streams with legal restrictions placed on them. Examples include the Head Start program, which is funded primarily from a federal grant and Workforce Boulder County (WFBC) which supplies labor exchange, support services and training under the Wagner-Peyser and Workforce Investment Act programs.

For budgeting purposes expenditures equal revenues in most appropriations within the Dedicated Resources Fund. However, a deficit balance of $15 million existed in the fund as of year-end 2020. Contributions to fund balance in 2022 are largely the result of uncommitted American Rescue Plan Act revenues.

The 2023 adopted expenditure budget of $55,962,397 includes the following appropriations:

• Grants and Special Projects ($25,224,187)

• Workforce Boulder County ($7,574,550)

• Trails Sales Tax ($1,780,584)

• Disaster Recovery Grants ($19,127,299)

• Mosquito Control District ($397,151)

• Donations ($626,188)

• Jail Booking Fees ($184,800)

• Energy Impact Offset Fees ($591,800)

• Niwot Local Improvement District ($215,428)

• Better Buildings Grants ($240,410)