2024 Budget Funds

The County’s budget is organized and appropriated by fund. Each fund represents a set of accounts grouped together for the purpose of recording and segregating resources in order to carry out specific activities that may be subject to special regulations or limitations. Funds allow the County to effectively manage taxpayer dollars and report to the public on how it allocates resources in the budget and annual financial statements.

Mesa County manages three types of funds: governmental, proprietary, and fiduciary. Governmental funds, which make up a majority of the County’s funds, are used to account for activities primarily supported by taxes, grants, and similar revenue sources. Governmental funds include the General Fund, which derives most of its revenue from unrestricted sources like taxes and user charges and can be used to support a variety of activities, and special revenue funds, which receive restricted revenues that may only be used for specified purposes.

Proprietary funds are used to account for “business-like” activities, or services financed by revenue they themselves generate. Proprietary funds include enterprise funds – those which serve external customers, i.e., the public – and internal service funds, which serve other departments or governmental units. Mesa County’s proprietary funds include one enterprise fund (Mesa County Landfill Fund) and four internal service funds.

Fiduciary funds are used to hold assets in trust for other entities. Since the resources in fiduciary funds are not available to support County functions and activities, they are not reflected in the County budget.

Mesa County also manages seven special districts, or "component units." A component unit is a legally separate organization that a primary government (Mesa County) must include in its financial reporting to conform with generally accepted accounting principles. Most of the nine funds belonging to Mesa County's special districts are special revenue funds, because the revenues they receive may only be used to finance activities that serve the stated purpose of the district within its unique geographic boundaries. Three of the special district funds are enterprise funds that support sanitary sewer services in rural communities.

For the purposes of financial reporting, funds are further classified as “major” and “non-major.” Major funds are those whose revenues, expenditures, assets, or liabilities are at least 10% of the total for all governmental or proprietary funds and at least 5% of the aggregate amount for all governmental and proprietary funds. Four of the County’s funds are currently considered major funds: General Fund, Human Services Fund, Road & Bridge Fund, and Capital Expenditures Fund.

All funds are subject to appropriation by the Board of County Commissioners. An appropriation establishes the legal limit on how much the County may spend. In addition, the Board makes appropriations within the General Fund for each elected office. You can also see an illustration of how Mesa County's funds are used to support County departments, functions, and special districts here.

General Fund

The General Fund accounts for roughly one-third of Mesa County's budget and supports 17 departments, including all of the County's elected offices and most of the County's general government and administrative functions. The General Fund regularly provides general operating support to other funds via transfers and may also finance taxpayer refunds pursuant to the Taxpayer's Bill of Rights. The fund receives most of its revenue from taxes, namely property, sales, use, and specific ownership taxes. Other major revenue sources include:

• Intergovernmental funds, including payments to offset lost property tax revenue due to federal land ownership, State severance tax distributions, and state and federal grants to various departments, primarily the County's public safety agencies and the Regional Transportation Planning Office
• User charges and fees, consisting primarily of fees for motor vehicle registration and document recording, building permits, and Treasurer's fees.

Human Services Fund

The Human Services Fund supports the Department of Human Services. The fund receives most of its revenue from state and federal grants, which must be used to operate the department's public welfare programs. The fund also receives property tax revenues and transfers from the General Fund, which constitute the County's required contributions to receive state and federal funding.

The 2024 budget anticipates an 80% reduction in the Human Services Fund's ending balance, from $1.6M to $0.3M. Since 2020, the fund has received transfers from the General Fund in excess of the department's actual operating requirements, leading to a build-up in fund balance.

Road and Bridge Fund

The Road & Bridge Fund supports the Administration, Engineering, Road & Bridge, and Traffic divisions of Public Works. The fund receives most of its revenue from the State of Colorado, namely the State's Highway User Tax Fund. The fund also receives property tax revenues. Per State Statute, monies in the Road & Bridge Fund may only be used to pay for costs related to maintaining and improving the County's transportation infrastructure.

The 2024 budget anticipates a 22% reduction in the Road & Bridge Fund's ending balance, from $7.8M to $6M. Between 2016 and 2022, the fund's ending balance more than tripled, largely as a result of increased revenue from the State.

Capital Expenditures Fund

The Capital Expenditures Fund, or Capital Fund, supports most of Mesa County's major capital projects and expenditures, including the acquisition of land; construction, repair, maintenance, and renovation of County facilities; transportation infrastructure maintenance and improvements; acquisition and deployment of information technology; and the purchase of fleet vehicles and heavy equipment, including for Grand Valley Transit. The fund may also finance taxpayer refunds pursuant to the Taxpayer's Bill of Rights. Half of Mesa County's 2% sales tax is dedicated to the Capital Fund. Additionally, the Capital Fund often receives grant revenues awarded to support specific projects.

The 2024 budget anticipates a 85% reduction in the Capital Fund's ending balance, from $16.1M to $2.5M. Over the last three years, the fund has accrued a large balance due to significant and unanticipated growth in sales tax revenue, a temporary pause on projects in 2020 due to the COVID-19 pandemic, and the use of federal relief funds to offset the cost of several major capital projects. Mesa County seeks to maximize the use of Capital Fund resources in order to benefit residents, rather than maintain large unspent balances in the fund.

Health Fund. Supports Mesa County Public Health. The fund receives most of its revenue from state and federal grants, which must be used to operate the department's programs including emergency preparedness and response, health promotions, communicable disease monitoring, and Nurse-Family Partnership, among others. The fund also receives transfers from the General Fund.

Public Safety Sales Tax Fund. Supports the Sheriff and District Attorney's offices. The fund receives revenue from a 0.37% sales tax approved by Mesa County voters in 2017. The proceeds of the sales tax must be used on a "first in, first out" basis, meaning that the fund cannot carry a balance from year to year and all revenue must be expended in the year it is received.

Commissary Fund. Supports services and projects that benefit inmates in the County jail. The fund receives revenue from sales of telephone time, toiletries, stamps, and other commissary items to inmates.

Economic Development Fund. Holding fund for the County's allocation from the State and Local Fiscal Recovery Fund pursuant to the American Rescue Plan Act of 2021. Mesa County segregates these funds to ensure that they are used only on allowable expenses as determined by federal law and guidance from the U.S. Treasury.

Upper Grand Valley Pest District Fund. Supports pest and weed control activities meant to protect the livelihood of commercial fruit growers on the eastern end of the Grand Valley. The fund receives most of its revenue from property taxes levied on district residents.

Stormwater Fund. Supports Public Works' Stormwater Division. The fund receives most of its revenue from contracts with municipalities on behalf of whom the Division administers state and federal stormwater regulations.

TV Translator Fund. Supports the operation and maintenance of three transmitters that provide local emergency broadcast signals and local television notifications to County residents in rural areas or who lack access to cable television. The fund receives most of its revenue from property taxes.

Developmental Disabilities Fund. Supports distributions to local agencies that serve developmentally disabled residents of Mesa County and their families. The fund receives 100% of its revenue from property taxes, which is passed through to Strive Colorado to fund service provision.

Conservation Trust Fund. Supports the acquisition, development, and maintenance of parks, recreational sites, and conservation easements within Mesa County. The fund receives 100% of its revenue from State lottery proceeds, which are distributed on a formula basis to local governments by Great Outdoors Colorado.

Fair Board Fund. Supports the annual Mesa County Fair. The fund receives revenue from Fair-related rents, sponsorships, and entry and other fees.

Southwest Mesa County Rural Services PID Operating Fund. Supports the operations of the Southwest Mesa County Rural Services Public Improvement District, which provides sanitary sewer services to residents of Gateway, CO. The fund receives most of its revenue from property taxes levied on district residents.

Mesa County Gateway PID Fund. Supports government services for residents of Gateway, CO, including by making transfers to the Southwest Mesa County Rural Services Public Improvement District. The fund receives most of its revenue from property taxes levied on district residents.

Mesa County Gateway LID Fund. Supports government services for residents of Gateway, CO. The fund receives most of its revenue from sales taxes.

Clerk & Recorder Technology Fund. Supports costs related to the implementation and maintenance of systems for electronic filing and recording of public documents by the Clerk & Recorder's Office. The fund regularly receives revenue from a surcharge on document recording established by State Statute. In 2021, the Mesa County Clerk & Recorder's Office received a large grant from the Colorado Secretary of State's Office to support the digitization of previously recorded documents; the project is expected to continue into 2024.

Transportation Impact Fund. Supports transportation system improvements that target the local impacts of new development in Mesa County. The fund receives 100% of its revenue from transportation impact fees paid by developers.

Mesa Community Center PID Fund. Supports the operation and maintenance of the community center located in Mesa, CO. The fund receives most of its revenue from property taxes levied on district residents.

Whitewater Urban Services PID Fund. Supports government services for residents of Whitewater, CO. The fund receives most of its revenue from sales taxes.

COP Debt Service Fund. Supports the payment of public debt issued by Mesa County. Currently, the fund supports the County's annual payment on Certificates of Participation issued in 2010 and maturing in 2030. The fund receives 100% of its revenue in the form of transfers from the Capital Fund. Additional detail on Mesa County's outstanding debt can be found here.

Internal Services Fund. Supports the County's centralized mail services function and telephone billing. The fund receives 100% of its revenue from charges to departments and other local government agencies based on their utilization of mail and telephone services.

Insurance Fund. Supports the Risk Management Department, employee benefit administration, and the payment of insurance premiums and claims. The fund receives 100% of its revenue from charges allocated to departments based on their share of the cost of premiums, claims, benefit contributions, and administrative expenses.

Vehicle Maintenance Fund. Supports the maintenance and fueling of Mesa County's fleet vehicles. The fund receives 100% of its revenue from charges allocated to departments based on their utilization of Fleet Management's services. The Capital Fund supports vehicle acquisition and replacement.

Rural Community Services Fund. Supports the administration of and plant maintenance for the rural sewer systems operated under the Southwest Rural Services, Lower Valley, and Whitewater Public Improvement Districts. The fund receives 100% of its revenue from charges allocated to the districts based on their share of total costs.

Mesa County Landfill Fund. Supports the Solid Waste Division of Public Works, including all operations and capital improvements. The fund receives most of its revenue from user fees and charges, namely landfill tipping fees. As an enterprise fund, the Solid Waste Division must operate as a self-sufficient business. Additionally, the fund qualifies as an enterprise for the purposes of the Colorado Taxpayer's Bill of Rights, which means its revenue does not count toward the calculation of the County's fiscal year spending limit and the fund may not receive more than 10% of its annual revenue from state and local government grants.

Southwest Mesa County Rural Services PID Sewer Fund. Supports the operation and maintenance of the sanitary sewer system in Gateway, CO. The fund receives most of its revenue from charges for sewer services. The fund also regularly receives transfers from the Gateway PID. The 2023 budget also includes a transfer from Mesa County to support major capital maintenance activities.

Mesa County Lower Valley PID Fund. Supports the operation and maintenance of the sanitary sewer system in Mack, CO. The fund receives most of its revenue from charges for sewer services. The 2023 budget also includes grant revenue and a transfer from Mesa County to fund the design of an updated sewer system.

Mesa County Whitewater PID Fund. Supports the operation and maintenance of the sanitary sewer system in Whitewater, CO. The fund receives most of its revenue from charges for sewer services and transfers from Mesa County.