Boulder County’s 2023 adopted budget funds 2,075 full-time equivalent (FTE) positions. Personnel costs make up the largest component of the 2023 budget, with employee salaries and benefits comprising 48% of the total expenditures. When developing the annual budget, employee salaries and benefits play a large role in the growth of expenditures and in determining how much funding will be available for other budget requests.

FTE positions are both permanent and term positions. Employees in FTE positions of 0.5 or greater are eligible for all benefits including health and dental coverage, and retirement. Hourly employees are eligible only for FICA (Federal Insurance Contributions Act (Social Security)), PERA (Public Employees Retirement Association), unemployment, and worker's compensation and are not included in FTE counts. Non-salaried employees are budgeted in an hourly wage budget line.

Many times, new FTEs are added during the annual budget process. Elected officials and department heads may present requests for additional FTEs during departmental budget meetings with the board. Any other budget impacts related to new FTEs such as additional operating expenses, capital equipment including computers or vehicles, and additional office space are also considered at this time. Human Resources staff work with the requesting department to identify the FTE’s proposed duties and responsibilities and determine the appropriate job classification and salary. Decisions are made by the board at the Budget Work Session in November.

Occasionally, new FTEs are added outside of the annual budget process. These are discussed by the elected official/department head with the board during a public meeting and may or may not require a supplemental appropriation. Usually, the reasons are unique, such as a new revenue source directly related to funding the new position. As in the normal budget process, final approval rests with the Board of County Commissioners (BOCC).

Approval by the BOCC is required for any increase in FTE count. The position control system in the Kronos (UKG) Human Capital Management software is a major component of personnel budget control. This tool helps to monitor the Full Time Equivalents (FTE) count in each office or department.

In November, the Office of Financial Management sends out a report to every office or department with the salary budget for the following year. This report lists each position, FTE status, salary and merit pool to be checked for accuracy before the budget is adopted. Positions that have been added, deleted, or transferred throughout the year that are outside of the annual budget process but officially approved by the BOCC, are reflected in the FTE History table presented below.

The Boulder County Commissioners' current published philosophy for compensation is as follows:

This statement of compensation philosophy is designed to provide and maintain a program that reflects the importance of public service and attracts, retains, and rewards a qualified and diverse workforce. Within the boundaries of fiscal responsibility, compensation shall be externally competitive and internally equitable. The county adheres to non-discriminatory pay practices.

Competitiveness

• Compensation shall be competitive at 100% of the midpoint of comparator organizations within the Denver Metro and Northern Colorado areas.
• In the event similar matches are not available for a classification, other comparators may be utilized at the discretion of Human Resources.
• The county will participate in a market study of benchmark positions on an annual basis to determine Boulder County’s competitive position in the market.

Internal Equity

• Within the parameters of performance, employees shall be paid similarly for similar work.
• Any request for adjustment or reclassification shall be conducted within a formal classification process by Human Resources.

Administration of Compensation

• Human Resources will recommend a compensation plan to the Board of County Commissioners on an annual basis based on competitive placement within the market, market rate adjustments, and financial feasibility.
• Salaries shall be based on a combination of performance and longevity. It is the county’s goal to move employees to midpoint of their pay ranges within 6-9 years and to maximum within 18 years, subject to performance and financial feasibility.
• It is the county’s goal to fund range movement for all employees on an annual basis, based on financial feasibility.
• Merit increases shall only take place following a formal employee evaluation. Merit shall not be awarded to any employee under formal discipline within the evaluation period.
• Compensation for new employees shall be established based on the individual’s skills and experience while also taking into account the salary levels of current employees within the same classification.

The components of the adopted $17,910,000 compensation package include:

1. $200 per month as a flat rate increase for all employees. The $200 would become a part of base salaries and would help achieve congruence with the monthly bonus already approved in mid-year 2022.

• Maintaining the $200 per month would have a greater impact on lower paid employees. For example, $200 is roughly 6% for an entry level custodian, whereas the increase would be 3% for an employee making the county’s average salary of $76,000.

2. Provide a 5% general increase. A 5% general increase would allow Human Resources to accomplish the 105% to market recommendation as listed above. As a general increase instead of market adjustment, all staff would receive the 5%. This would shift all pay bands by 5% as well, which will help with recruitment for new hires and retention for our longer tenured employees who are at the top of their range.

3. Provide a 2% EODH discretionary pool. We understand that some EODH would like to maintain some discretion to award higher performing employees through merit. By funding this pool in addition to the $200 per month and 5% general increase, those EODH would still be able to differentiate as they see fit.

PERA Retirement Funding

Member contribution rates are established by state law and are determined as a percent of member pay. Under Senate Bill (SB) 18-200, member and employer contributions were adjusted on July 1, 2022, to ensure that PERA is able to pay off its unfunded liability. Both member and employer contribution rates may each increase (or decrease) by up to 0.5% per year and cannot exceed certain limits also set in law.

For more information, consult COPERA.org. Boulder County contribution information is available at bouldercounty.org.