LARIMER COUNTY, COLORADO
NOTES TO FINANCIAL STATEMENTS
Year Ended December 31, 1997

NOTE 16 ­ EXCESS OF ACTUAL EXPENDITURES/EXPENSES OVER APPROPRIATIONS:

The County may be in violation of Colorado Revised Statutes due to the over-expenditure of budget appropriations within the three major object classifications in certain funds and General Fund divisions. The following table reflects in parentheses those areas where there was an excess of actual budget­basis expenditures/expenses and other uses over budgeted appropriations in the three major object classifications:

Variance
Personnel/ Capital Memorandum
Year Ended December 31, 1997 Operating Outlay Total
General Fund:
Clerk and Recorder $ (21,708) $ - $ (21,708)
Sheriff/detention center 491,430 (34,775) 456,655
Non-departmental (93,002) - (93,002)
Special Revenue Funds:
Employment and Training Services (37,892) 8,152 (29,740)
Health and Environment 90,738 (848) 89,890
Mental Health (206,034) (1 ,102) (207,136)
Open space (24,540) - (24,540)
Payments in Lieu of Taxes (4,490) - (4,490)
Internal Service Fund:
Estes Park Common Costs 951 (2,569) (1,618)
Component Unit:
Public Trustee (4,692) 8,220 3,528

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