Administration Office

Ashton Harrison, County Administrator
Montezuma County Courthouse
109 West Main Street, Room 302
Cortez, CO  81321
(970) 565-8317
FAX (970) 565-3420

2012 Montezuma County Budget

List of Funds

 

 

 

 

 

 

 

 

 

 

The Montezuma County Budget is comprised of sixteen distinct and separate funds, or accounts.  Each fund has its own sources of revenues and, in most cases, must limit its expenditures to a specific purpose.  The county funds are as follows:

(Note: Fund Titles link to that funds budget)
 
General Fund – Accounts for all general government activities except those that are accounted for in another fund: Board of County Commissioners, County Clerk & Recorder, Elections, County Treasurer, Public Trustee, County Assessor, Sheriff’s Office, County Jail, County Coroner, District Attorney, County Attorney, Administration, Planning Department, IT and Computer Services, Emergency Management, Veterans Office, CSU Cooperative Extension, Senior Services, Public Health Agency, Animal and Pest Control, Fairgrounds, County Fair, and Federal Lands Program.    
Road & Bridge Fund – Accounts for activities related to county road and bridge construction and maintenance.  State law requires the county to allocate a portion of its property taxes to cities and towns for their street activities.  This fund is required by state law.   
Social Services Fund – Accounts for federal and state public welfare programs administered by the county. 

 
Conservation Trust Fund – Accounts for the county’s share of state lottery proceeds to be used for statutorily restricted recreation activities. 
Clara Ormiston Cancer Treatment Fund – Accounts for money received from the Clara Ormiston Trust to help residents of the county with health care costs for the treatment of cancer. 
Emergency Telephone Service Fund – Accounts for an emergency telephone service system in Montezuma County.  It is funded by a $.70 per month per exchange access facility and per wireless communication access.   
Sheriff’s Forfeiture Fund – Accounts for proceeds from property ordered by the court to be forfeited and used for non-operating purposes.  
Revolving Loan Fund – The Housing and Community Development Act of 1974 established a Community Development Block Grant program to support economic development projects that create or retain jobs and which contribute to sound overall community development at the local level.  The Revolving Loan Fund accounts for the revenue and expenditures relative to this federal program.
 
Lodgers Tax Fund – Accounts for the lodgers tax revenue collected by merchants to be used for tourism marketing activities.  It is funded by a 1.9% lodgers tax. 
Jail Bond Fund – Accounts for activities related to the financing and construction of the Montezuma County Jail.  It was funded by a .45% sales tax that was cancelled effective July 1, 2010.  
Law Enforcement Authority – Accounts for additional law enforcement services for unincorporated Montezuma County.  It is funded by a 1.45 mill levy on the unincorporated areas of Montezuma County. 
Capital Fund – Accounts for revenue and expenditures related to general capital expenditures for the county.   
Landfill Enterprise Fund – This is an enterprise fund that accounts for all financial transactions related to landfill operations.   
TABOR Emergency Reserve Fund – Accounts for a portion of the county fund balance that was set aside to meet the emergency requirements required by TABOR.     
Contingency Fund – Accounts for expenditures not reasonably foreseen at the time the budget is adopted.