This Special Revenue fund was created in response to the voters’ approval in November 2002 of a dedicated 0.5 mill levy to be used for the restricted purpose of addressing state funding cuts to human services agencies. The funding cuts came about as a result of limitations in revenue at the state level due to Amendment One (TABOR) and the worsening economic position that the state was in at that time.

Recipients of the fund are county departments that demonstrate annually to the commissioners that their programs are impacted by state funding cuts. These departments include Housing & Human Services and Public Health, along with Mental Health Partners, Via Mobility, and Juvenile Diversion programs.

In the 2020 and 2021 adopted budgets, additional appropriations were included in this fund for activity related to the dedicated Developmental Disabilities and Human Services Safety Net mill levies, as well as restricted Worthy Cause sales and use tax. In 2021, the county reestablished separate funds within the county structure to account for activity related to these other revenue sources, and an amendment was processed to move the revenue and expenditure budgets to redistribute the budget in this fund.

The fund is budgeted for expenditures of $5,245,404, for which the funding source is primarily obtained from budgeted net property tax of $5,579,944. The mill levy generating this revenue is 0.608 mill (includes 0.500 dedicated mills and 0.108 general use mills).