WELD COUNTY, COLORADO

Recovery Plan 

State and Local Fiscal Recovery 

Funds

2021 Report
Weld County, Colorado 2021 Recovery Plan Performance Report 1

WELD COUNTY, COLORADO

2021 Recovery Plan

Table of Contents

General Overview........................................................................................................................2

Executive Summary ..................................................................................................................2

Uses of Funds ...........................................................................................................................3

Promoting Equitable Outcomes.................................................................................................3

Community Engagement...........................................................................................................4

Labor Practices .........................................................................................................................4

Use of Evidence ........................................................................................................................4

Table of Expenses by Expenditure Category ............................................................................5

Project Inventory.........................................................................................................................7

Example Project .......................................................................................................................7

Additional Projects.....................................................................................................................7

Ineligible Activities: Tax Offset Provision ...............................................................................8
Weld County, Colorado 2021 Recovery Plan Performance Report 2

GENERAL OVERVIEW

Executive Summary 

The fiscal recovery fund was established to help turn the tide on the pandemic, address its 

economic fallout and lay the foundation for a strong and equitable recovery. There are five 

primary ways – outside of the “lost revenue allowance” – that counties may invest Funds:

1. Support public health response: Fund COVID-19 mitigation efforts, medical expenses, 

behavioral health care and certain county public health, public safety, human services, and 

other related staff 

2. Address negative economic impacts: Respond to economic harms to workers, families, 

small businesses, impacted industries and rehiring of public sector workers (including 

county staff)

3. Replace public sector revenue loss: Use funds to provide government services to the 

extent of the reduction in revenue experienced during the pandemic – this provision 

allows a much broader use of Funds

4. Premium pay for essential workers: Offer additional compensation, up to $13 per hour in 

additional wages, to those – both county employees and other essential workers in the 

community – who have faced and continue to face the greatest health risks due to their 

service 

5. Water, sewer, and broadband infrastructure: Make necessary investments to improve 

access to clean drinking water, invest in wastewater and stormwater infrastructure and 

provide unserved or underserved locations with new or expanded broadband access 

Weld County will receive $63,028,767 from the American Recovery Act State and Local Fiscal 

Recovery Funds. Weld County is proposing to use the Fiscal Recovery Funds to replace public 

sector revenue loss: Use funds to provide government services to the extent of the reduction in 

revenue experienced during the pandemic – this provision allows a much broader use of the 

funds. Based upon the GFOA ARPA Revenue Replacement Calculator the county can justify a 

reduction in revenue of $93,351,095 in comparing the base year revenue period ending 

December 31, 2019 to the twelve-month calculation date of December 31, 2020. The reduction 

in revenue for the period ending December 31, 2020 fully justifies the grant amount of 

$63,028,767. In 2021 Weld County received half of the funds in the amount of $31,514,383.50 

and will receive a like amount in 2022. The GFOA ARPA Revenue Replacement Calculator

used to determine the 12/31/2019 Base Year Revenue of $375,097,720 with a growth rate of 

15.5% to calculate the Counterfactual Revenue of $433,146,492 versus the 12/31/2020 Actual 

Revenue of $339,795,397 for the Revenue Reduction of $93,351,095 is attached at the end of 

this report. Audited data which aligns with the Annual Comprehensive Financial Reports for the 

years was used to make the calculations using a modified accrual basis consistently for all 

years. 

The primary cause for the loss in revenue is associated with the drop in property taxes, 

severance taxes, and permit fees from the oil and gas production in Weld County. Weld County 

has over 80% of the oil and gas production in Colorado. Oil and gas accounts for over half of 

the assessed valuation for property tax in the county. The tax assessment of oil and gas is 

based upon the price of oil and gas and volume of the production. Both the price and production 

of oil and gas dropped dramatically in 2020 when the COVID slowdown of the global economy 
Weld County, Colorado 2021 Recovery Plan Performance Report 3

impacted the demand and price of oil and gas with oil prices dropping to zero for a short time in 

March 2020. Thus, the need to use the funds for revenue replacement under the American 

Recovery Act.

Uses of Funds

Weld County will receive $63,028,767 from the American Recovery Act State and Local Fiscal 

Recovery Funds. All of the funds will be used under the category of Revenue Replacement (EC 

6). In 2021 it is proposed $16,000,000 be used in the Public Works Fund to provide funds for 

road and bridge capital projects in the 2021-2026 Capital Improvements Plan to avoid deferring 

projects to future years. The other 2021 revenue from the Fiscal Recovery Funds in the amount 

of $15,514,383.50 are proposed to be used to provide governmental services in the General 

Fund to avoid service reductions. In addition, funds will be used to avoid deferring capital facility 

projects in 2021.

In 2022 it is proposed that $21,900,000 be used in the Public Works Fund to provide funds for 

road and bridge capital projects in the 2022-2027 Capital Improvements Plan to avoid deferring 

projects to future years. The remaining $9,614,383,56 will be used in the General Fund to fund 

basic government services, such public safety and general government services that would 

otherwise have to be cut. This will allow the county to fund over $12 million in capital facility 

projects, that would have to be deferred, if the Fiscal Recovery Funds had not been granted.

None of the American Recovery Act State and Local Fiscal Recovery Funds will be used to 

make a deposit in a pension.

Promoting equitable outcomes 

With Weld County using all of the $63,028,767 from the American Recovery Act State and Local 

Fiscal Recovery Funds as revenue replacement the funds are all going to ensure normal county 

government services are not being cut and needed capital projects are not being deferred. By 

ensuring county services are not being cut many of the county services directed to the Weld 

County citizens that are most in need of financial assistance, housing assistance, and health 

services can be safeguarded.

In the 2021 budget Weld County will be spending $45.9 million for social services, $12.7 million 

for health services, $9.2 million for employment service and for services to seniors, and over $9 

million for housing assistance. In the 2022 budget it is anticipated all of these programs will be 

maintained at the same funding level thanks to the receipt of American Recover Act funds. 

Many of the recipients of these service come from the low-income neighborhoods, minorities, 

disconnect youth, the unemployed, and disabled.

All of Weld County’s health and human services programs have the goal of continuously 

strengthening services and supporting innovation that leads to a culture that empowers people 

in Weld County to improve their quality of life. 
Weld County, Colorado 2021 Recovery Plan Performance Report 4

Community Engagement 

In order to get input into the use of the State and Local Fiscal Recovery Funds under the American 

Rescue Plan Act grant funds the Board of Weld County Commissioners held a public hearing in 

its Hearing Room, Weld County Administrative Building, 1150 O Street, Greeley, Colorado, on 

July 26, 2021. The purpose of the hearing was to receive written and oral comment from the 

public concerning the proposed use of Coronavirus State and Local Fiscal Recovery Funds under 

the American Rescue Plan Act. All interested citizens, groups and organizations representing the 

interests of citizens were encouraged to attend and to submit oral or written comments. 

As part of the 2022 budget process the Board of Weld County Commissioners solicited 

community-based agencies to submit all requests for 2022 funding to the county, no later than 

June 4, 2021. The County will be looking at all programs in relationship to the County's mission 

and strategic plan and prioritize accordingly. 

In addition, the health and human services programs have a goal of establishing a systematic 

structure to effectively communicate to the targeted communities served in Weld County. 

Evidence of this communication structure exists in viewing the county’s website, social media 

postings, press releases, and informational literature distributed throughout the county.

Labor Practices 

This section is not applicable since Weld County will be using all of the $63,028,767 from the 

American Recovery Act State and Local Fiscal Recovery Funds as revenue replacement and 

none for any infrastructure projects under Expenditure Category EC 5.

Use of Evidence 

This section is not applicable since Weld County will be using all of the $63,028,767 from the 

American Recovery Act State and Local Fiscal Recovery Funds as revenue replacement and 

none for evidence-based intervention in the Public Health (EC 1), Negative Economic Impacts 

(EC 2), and Services to Disproportionately Impacted Communities (EC 3) Expenditure 

Categories.
Weld County, Colorado 2021 Recovery Plan Performance Report 5

Table of Expenses by Expenditure Category

In this section, list the amount of funds used in each Expenditure Category. 

.

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

1 Expenditure Category: Public Health

1.1 COVID-19 Vaccination

1.2 COVID-19 Testing

1.3 COVID-19 Contact Tracing

1.4 Prevention in Congregate Settings (Nursing 

Homes, Prisons/Jails, Dense Work Sites, 

Schools, etc.)

1.5 Personal Protective Equipment

1.6 Medical Expenses (including Alternative Care 

Facilities)

1.7 Capital Investments or Physical Plant Changes 

to Public Facilities that respond to the COVID19 public health emergency

1.8 Other COVID-19 Public Health Expenses 

(including Communications, Enforcement, 

Isolation/Quarantine)

1.9 Payroll Costs for Public Health, Safety, and 

Other Public Sector Staff Responding to 

COVID-19

1.10 Mental Health Services

1.11 Substance Use Services

1.12 Other Public Health Services

2 Expenditure Category: Negative Economic 

Impacts

2.1 Household Assistance: Food Programs 

2.2 Household Assistance: Rent, Mortgage, and 

Utility Aid 

2.3 Household Assistance: Cash Transfers 

2.4 Household Assistance: Internet Access 

Programs

2.5 Household Assistance: Eviction Prevention

2.6 Unemployment Benefits or Cash Assistance to 

Unemployed Workers

2.7 Job Training Assistance (e.g., Sectoral jobtraining, Subsidized Employment, Employment 

Supports or Incentives)

2.8 Contributions to UI Trust Funds*
Weld County, Colorado 2021 Recovery Plan Performance Report 6

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

2.9 Small Business Economic Assistance (General)

2.10 Aid to nonprofit organizations

2.11 Aid to Tourism, Travel, or Hospitality

2.12 Aid to Other Impacted Industries

2.13 Other Economic Support 

2.14 Rehiring Public Sector Staff

3 Expenditure Category: Services to 

Disproportionately Impacted Communities

3.1 Education Assistance: Early Learning 

3.2 Education Assistance: Aid to High-Poverty 

Districts

3.3 Education Assistance: Academic Services 

3.4 Education Assistance: Social, Emotional, and 

Mental Health Services 

3.5 Education Assistance: Other 

3.6 Healthy Childhood Environments: Child Care 

3.7 Healthy Childhood Environments: Home Visiting 

3.8 Healthy Childhood Environments: Services to 

Foster Youth or Families Involved in Child 

Welfare System 

3.9. Healthy Childhood Environments: Other 

3.10 Housing Support: Affordable Housing 

3.11 Housing Support: Services for Unhoused 

persons 

3.12 Housing Support: Other Housing Assistance 

3.13 Social Determinants of Health: Other 

3.14 Social Determinants of Health: Community 

Health Workers or Benefits Navigators 

3.15 Social Determinants of Health: Lead 

Remediation

3.16 Social Determinants of Health: Community 

Violence Interventions 

4 Expenditure Category: Premium Pay

4.1 Public Sector Employees

4.2 Private Sector: Grants to other employers 

5 Expenditure Category: Infrastructure

5.1 Clean Water: Centralized wastewater treatment

5.2 Clean Water: Centralized wastewater collection 

and conveyance

5.3 Clean Water: Decentralized wastewater

5.4 Clean Water: Combined sewer overflows

5.5 Clean Water: Other sewer infrastructure
Weld County, Colorado 2021 Recovery Plan Performance Report 7

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

5.6 Clean Water: Stormwater

5.7 Clean Water: Energy conservation

5.8 Clean Water: Water conservation

5.9 Clean Water: Nonpoint source 

5.10 Drinking water: Treatment

5.11 Drinking water: Transmission & distribution

5.12 Drinking water: Transmission & distribution: 

lead remediation

5.13 Drinking water: Source

5.14 Drinking water: Storage 

5.15 Drinking water: Other water infrastructure

5.16 Broadband: “Last Mile” projects

5.17 Broadband: Other projects

6 Expenditure Category: Revenue Replacement $31,514,383.50 $31,514,383.50

6.1 Provision of Government Services

7 Administrative and Other

7.1 Administrative Expenses 

7.2 Evaluation and data analysis 

7.3 Transfers to Other Units of Government

7.4 Transfers to Nonentitlement Units 

(States and Territories only)

Project Inventory 

This section is not applicable since Weld County will be using all of the $63,028,767 from the 

American Recovery Act State and Local Fiscal Recovery Funds as revenue replacement under 

Expenditure Category 6 Revenue Replacement. Therefore there are no associated projects 

under the other Expenditure Categories.

Performance Report

• This section is not applicable since Weld County will be using all of the $63,028,767 

from the American Recovery Act State and Local Fiscal Recovery Funds as revenue 

replacement under Expenditure Category 6 Revenue Replacement therefore there 

are no associated projects under the other Expenditure Categories in Project 

Inventories in Section 8.

• Weld County has no relevant projects requiring mandatory performance indicators in 

the required Expenditure Categories, since Weld County will be using all of the 

$63,028,767 from the American Recovery Act State and Local Fiscal Recovery 

Funds as revenue replacement under Expenditure Category 6 Revenue 

Replacement.
Weld County, Colorado 2021 Recovery Plan Performance Report 8

Ineligible Activities: Tax Offset Provision (States and territories only)

For the initial reporting year, States and territories will report the following items related to the 

Tax Offset Provision 31 CFR 35.8. Baseline revenue or revenue-increasing covered charges 

are not required at this time.

Item Amount

a. Revenue-reducing Covered Changes $ 0