Popular Annual Financial Report
Fiscal Year 2016
County Manager & Chief Financial Officer Message
To the County Council and Citizens of the Incorporated County of Los Alamos:
We are pleased to submit to you this Popular Annual Financial Report (PAFR) for fiscal year 2016. Our goal is to
ensure that the citizens are kept informed on the state of the County’s finances and discover more about their
County government’s operations.
The Finance Division in the County’s Administrative Services Department has prepared this summary of the financial activities of the County reported in the Comprehensive Annual Financial Report (CAFR). This PAFR includes
condensed and simplified information from the CAFR. It is important to note that the data in this report is unaudited, includes information for selected funds and is presented on a non-GAAP (Generally Accepted Accounting Principles) basis. This means that this is not complete financial statements or required footnotes and includes condensed financial information.
The CAFR outlines the County’s financial position at June 30, 2016, and the results of its operations for the year
then ended. The CAFR is available to all citizens on the County’s website (http://www.losalamosnm.us/omb/
Pages/BudgetsandReports.aspx), at the Municipal Building (1000 Central Avenue), Mesa Public Library and also
at the White Rock Branch Library.
Although the County is a relatively small government in terms of resident population served, the demands of our
predominantly highly educated citizens for high quality services and the numerous direct and indirect relationships
with the Department of Energy require levels of service and complexity normally found only in large metropolitan
areas.
The accomplishments and financial results highlighted in this PAFR would not be possible without the dedicated
service and professionalism of County employees. Also, without the leadership and support of the members of the
County Council, preparation of this report would not have been possible.
Sincerely,
Harry Burgess
County Manager
Joseph A. D’Anna
Chief Financial Officer
Contact us at [email protected] or 505-662-8244
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Major Accomplishments & Future Initiatives
In 2016, the County Council updated its Strategic Leadership Plan. The plan includes strategic focus areas and
major goals for the next five years. Highlights of significant progress made in FY2016 include the following.
Economic Vitality – The Manhattan Project National Historical Park was established and the County is actively
working with the National Park Service to leverage this new tourist opportunity; implementation of the White Rock
master plan / economic development strategy continued and the County was actively negotiating a purchase and
development agreement with prospective developers for the A-19 parcel; the County made significant progress on
the Comprehensive Plan update; and new retail redevelopment continues on the Trinity site.
Quality of Life – The County completed construction of the Teen Center, White Rock Library, and White Rock
Youth Activity Center projects and made substantial progress on the White Rock Senior Center project; and initiated a broad Capital Improvement Program (CIP) focusing on recreational and economic development projects.
Quality Governance – Construction of the new replacement for the Golf Course Community Building was completed; the County directly funded the North Central Regional Transit District, the Regional Coalition of LANL Communities, and the Regional Economic Development Initiative under its Progress through Partnering program.
The County has identified and is working on the following initiatives:
 Continued identification and development of leveraged opportunities associated with establishment of the
Manhattan Project National Historical Park, including establishment of Los Alamos as the gateway to three
national parks;
 Continued pursuit of middle-mile fiber and ski hill water system improvements;
 Completion of the White Rock Senior Center;
 Completion of the current CIP process and initiation of approved projects;
 Implementation of the County’s Economic Vitality Strategic Plan, including development and implementation of
projects, where possible, related to the downtown plans; and
 Continued improvement of the County’s long-range financial projections to integrate operating needs with the
replacement and maintenance needs of infrastructure assets.
The County continually faces the challenge of balancing the high demands for services and the requirements of
unfunded mandates with continued pressure to keep taxes and costs of services at reasonable levels. Historically
the County has been able to meet this challenge, but conditions exist which may require some difficult choices in
the next few years. Among these conditions are an aging infrastructure, and the uncertainties of a “one employer
town.”
COUNTY COUNCIL
Rick Reiss, Council Chair
Susan O’Leary, Council Vice-Chair
James A. Chrobocinski
Steven Girrens
Kristin Henderson
David Izraelevitz
Pete Sheehey
COUNTY MANAGER
Harry Burgess
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HOW DO WE COMPARE?
Did You Know?
Gross Receipts Tax, or GRT, is a tax
imposed for selling property; performing
services (services include construction
activities and construction materials that
become part of the project); leasing or
licensing property; granting a right to use a
franchise; and selling research and development services. GRT is New Mexico’s
version of a sales tax. A portion of GRT is
retained by the state with the remainder
being distributed to individual counties/
municipalities.
Where do your Property Tax Dollars go?
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HOW DO WE COMPARE?
Utilities rates are for Electric, Water and Gas. Sewer
rates for residential customers is a flat $43.94 per
month.
Electric is compared to
PNM, Jemez Mountain
Electric Coop and Northern
Rio Arriba Electric Coop.
Water is compared to the
average of Espanola and
Santa Fe water systems.
Gas is compared to New
Mexico Gas Company
rates.
Did You Know?
Los Alamos County Reservoir (spillway picture above)
While construction on the project began in March 2011, work
was suspended due to the Las Conchas Fire and post-fire
flooding in September 2011 and again in 2013. Reconstruction of the dam was completed last summer. .
Did You Know?
Larry Walkup Aquatic Center is a world-class, Olympicsize, high altitude facility. The Aquatic Center is known internationally as an excellent training facility for teams from
around the United States and the world, including Japan,
Belgium, New Zealand, Germany and many more.
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Governmental Activities
Expenditures
Note:
Public Works
and
Community
Development
were
reorganized in
FY2016
Revenues
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Business-Type Activities
Expenses
Did You Know?
Los Alamos County collected 79 tons of recyclables, 360 tons of trash, and
63 tons of compostable materials in a single month.
Revenues
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ACCOLADES
Governmental Finance Officers Association (GFOA)
 Certificate of Achievement for Excellence in Financial Reporting
25 consecutive years
 Award for Distinguished Budget Presentation of an Annual Budget
24 consecutive years
New Mexico Association of Counties
Accountability Award for Mid-Size County
Audit Achievement
2012 & 2014 Outstanding Event
Los Alamos ScienceFest
2015
Livability
National Geographic
Adventure Magazine
2015 Ten Best
Secret Ski Towns
2016
Ten Best Small Towns
#5
New Mexico Parks & Recreation Association
Youth Program of the Year 2016 for Safety Town
New Mexico Parks & Recreation Association
Arts & Humanities Award 2016 for The Secret City Unlocked
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FUND BALANCE
Did You Know?
Fund Balance in
governmental funds
is the difference between assets and
liabilities.
Did You Know?
Top Six Employers in Los Alamos County
1. Los Alamos National Lab (10,500)
2. Los Alamos Public Schools (684)
Los Alamos
County
Population
17,785
3. Los Alamos County (670)
4. Centerra (300)
5. Los Alamos Medical Center (271)
6. Los Alamos National Bank (170)
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OPERATING INDICATORS
 494,444 Transit passenger rides
 13,000 Airport take-offs and landings
 58 mile network of hiking trails
 194,946 aquatic center visits
 29,733 golf rounds
 27,228 ice rink visits
 944 park acres maintained
 48% of waste diverted from landfill
 38,212 Nature Center participants
 973 megawatts solar energy produced
 1,777 mw hydroelectric energy produced
 53,478 Historical Society museum visitors
 120 Historical Society archive visits
 2,791 Historical Society lecture-program attendees
 34,732 Fuller Lodge Art Center program participants
 11,919 Los Alamos Arts Council participants
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OPERATING INDICATORS
 106.5 street miles maintained
 246,009 square yards of sidewalks maintained
 18,319 service calls responded to by Police
 239 reported traffic accidents
 1,804 Fire Protection Services responses
 697 construction permits issued
 4,047 seniors served by the Senior Center
 9,165 parcels assessed for tax year
 566,018 megawatt hours supplied (Electric)
 1,176,804 thousand gallons of water produced
 8,580,270 therms of gas delivered
 406,234 thousands of gallons of sewage conveyed
 11,300 NMSU Cooperative Extension
participants
 371,992 library materials circulated
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CAPITAL PROJECTS
CAPITAL PROJECTS COMPLETED
IN FY2014
 Muni Building Replacement
 Western Area Road Replacement
FY2016 CAPITAL PROJECTS
ROLLED OVER TO FY2017
 White Rock Arroyo Trail
 Eastern Area Project
 PRISM—ERP Project
 Stables Covered Arena
 Ashley Pond Improvements
 White Rock Senior Center
 2017 Bond Projects Conceptual Design
CAPITAL PROJECTS COMPLETED
IN FY2015
 Canyon Rim Trail
 Golf Course Clubhouse
 NM502 Knecht to Tewa Reconstruction
 Western Area Road Replacement
 Eastern Area Sound Wall
 Oppenheimer/Trinity Signal
 Central Avenue Improvements
 Nature Center
 Pajarito Mountain Bike Trails
CAPITAL PROJECTS COMPLETED
IN FY2016
 White Rock Library
 White Rock Youth Activity Center
Western Area Road Replacement is a
multi-year, multi-phase road construction project.
 Western Area Road Replacement
 Ice Rink Parking Lot
 Sherwood Blvd. Reconstruction
 20th Street Reconstruction
 Teen Center
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CAPITAL PROJECTS
To learn more about the Bond Projects
Visit the project website at
https://losalamosbondprojects2017.com/
Los Alamos Bond Projects 2017
The County Council held a series of listening sessions in early 2016, and one of the goals identified was to find economic development and recreation projects that can enhance the quality of
life for Los Alamos residents, attract visitors and help retain/attract skilled workers to the area.
The County Council had the project team scope, develop concepts and put together cost estimates for 11 projects, eight of which are recreation in nature and three are economic development. At the October 4th County Council meeting, the Council directed Los Alamos County staff
to move forward with two economic development projects: the 20th Street extension and improvements to Deacon Street. They also directed staff to suspend further consideration of DP
Road Improvements until other Council goals could be completed such as the approval of the
Comprehensive Plan. Project pages have been set up on the County’s main website for 20th
Street and Deacon Street.
The eight recreation projects were presented to Council for final determination on December 20,
2016. The following projects were approved for inclusion in a bond election question to the public in May of 2017.
Existing Facilities Projects
 Golf Course Improvements
 Existing Softball Field Improvements
New Facilities Projects
 Multi-purpose Athletic Center and Ice Rink
 Multi-Generational Pool
 Splash Pad
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FULL TIME EQUIVALENTS (FTE)
Did You Know?
In FY2016 the Community & Economic Development Department was reorganized , with
many functions being combined into Public
Works, the economic development function
becoming part of the County Manager’s Office,
and the remaining functions becoming the
Community Development Department. Overall
County FTEs have declined as the County has
focused on cost cutting measures and sought to
improve the efficiency of its
operations.
The Los Alamos Fire Department provides fire
protection services to Los Alamos National
Laboratory (LANL) under a cooperative agreement. Through this partnership, the community
receives an elevated level of fire protection and
ambulance services. The cost of services
provided to LANL are reimbursed to the County
through monthly billings.
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Budget Life Cycle
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Los Alamos County
Administrative Services Department - Finance Division
1000 Central Avenue, Suite 300
Los Alamos, NM 87544
http://www.losalamosnm.us/omb
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