Budget Goals

Commissioners Overarching Goals for the 2023 Budget


The safeguarding and wise use of taxpayer dollars is one of the main responsibilities of the Commissioners. Each year to start the budget planning process the Commissioners identify assumptions to be used and goals to be achieved during the budget development process. State statute (C.R.S. ยง30-11-107(2)) grants the BOCC exclusive and final power to prepare and adopt the budget and appropriation for all offices, departments, boards, commissions and other agencies financed in whole, or in part, by county monies.


To guide the development of the preliminary 2023 County Budget. This document serves to supplement the broader goals articulated in the County's finance policies and strategic plan objectives for the upcoming fiscal year.

1. Overall:

  • Establish an Internal Budget Steering Committee
  • Balanced Budget (Do not exceed projected income plus 2022 anticipated ending fund balance)
  • Identification of anticipated fund balance uses (over and above 1st Quarter needs)
  • Maintain & Build Contingency and Stability Funds
  • Develop 2023 monthly spend plans to support cash flow analysis and variance reporting
  • Tie budget measurable strategic plan goals (develop metrics)

2. Assumptions:

  • Use BLS Denver-Aurora-Lakewood Consumer Price Index projections for inflation factors
  • Assume 10% increase in medical benefit costs
  • Assume 50% increase in property and casualty insurance
  • Assume 2% increase in population served

3. Personnel:

  • Full Time Equivalent (FTE) Employees
    • Document FTE Requirements, Authorizations, and Anticipated fill rates
    • Priorities
      • Critical Statutory Functions
      • Eliminate "single points of failure" through cross-training/distribution of duties
      • Increase key service capacities (Public Safety/Public Works) to achieve strategic plan goals.
    • Cost Benefits of Use of Overtime vs. Temp Hire/Part-time for special skill positions
    • Consider cost/benefit for contracting specific services with neighboring counties
      • Noxious Weed Control Management
      • Animal Control
  • Pay & Benefits
    • Conduct Employee Benefits Survey - Plan to address results beginning in 2023
    • Address impacts of 2023 State mandated Minimum Wage and Elected Officials salaries

4. Efficiencies

  • Explore potential outsourcing/insourcing of specific operations/capabilities.

5. Capital Investment

  • Priority to maintaining current taxpayer investments (Roads/Buildings)
    • Continue $500k transfer to Facilities Capital Improvement Fund
    • Refine 2022 Facilities Master Plan
  • Continue detailing assessment and planning for future jail/justice center requirements

6. Policy Changes

  • Establish tracking and ongoing vs. one-time costs and categorical spending
  • Continue budget process and package improvements/ Compete for Government Finance Officers Association (GFOA) Recognition
  • Establish policy guidance for use of Vacancy Savings
  • Develop plan for investment of Cash-in-Liew of Open Space revenues