To: Board of County Commissioners
Through: Todd Weaver, Director, Finance
Prepared By:
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Budget Division Staff, Finance Department
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presenter
Presenter: Todd Weaver, Director, Finance
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Subject:
title
Adoption and Appropriation of the 2023 Budget and Certification of Mill Levies
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Purpose and Request:
recommended action
The Finance Department is requesting the Board of County Commissioners adopt and appropriate the 2023 budget and certify the 2023 mill levy for Arapahoe County, the Arapahoe Law Enforcement Authority, the Arapahoe County Recreation District, Arapahoe County Water and Wastewater Public Improvement District, and all other districts within Arapahoe County.
In addition, the Finance Department is also requesting authorization for the Chairperson of the Board of County Commissioners to sign the 2023 Certification of Tax Levy Forms for Arapahoe County, the Arapahoe Law Enforcement Authority, the Arapahoe County Recreation District, and the Arapahoe County Water and Wastewater Public Improvement District.
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Background and Discussion: The Board of County Commissioners and the Executive Budget Committee played a significant role in providing guidance on budget development and in their review and input on issues that are included in the 2023 budget. From August through November, updates to the budget were made by the Executive Budget Committee who reviewed budget package requests from departments and elected offices. The recommendations of the Executive Budget Committee related to the 2023 budget were presented during a BOCC study session held on October 18th, 2022.
In addition, a public hearing on the 2023 budget was held on October 25th, 2022 to allow for citizen comment on the recommended budget. During a November 15th study session, the Finance Department presented the recommended changes and updates for a structurally balanced 2023 recommended budget to the Board. The Board indicated that the 2023 recommended budget should be brought forward for adoption on December 6th with the changes discussed in November.
The resolutions for the 2023 budget for this public hearing will incorporate these revisions but will not be available until just prior to the public hearing due to the timing of data from the Assessor’s Office regarding final assessed values. A set of draft resolutions with current budget amounts are attached to this Board Summary Report for your reference but will be updated with final figures for December 6th as final property tax values are not available yet.
Discussions regarding the content of the 2023 budget were held during several study sessions and public hearings during October and November and questions were answered, changes were made, and information clarified. The Finance Department, specifically the Budget Division, will be present to answer questions from the public or from the Board of County Commissioners related to the adoption and appropriation of the budget and the certification of mill levies for 2023.
Fiscal Impact: The fiscal impact of Board action during this public hearing will be to adopt and appropriate the 2023 budget for Arapahoe County, the Arapahoe Law Enforcement Authority, the Arapahoe County Recreation District, and the Arapahoe County Water and Wastewater Public Improvement District.
Alternatives: Pursuant to statute, the Board of County Commissioners must adopt a budget and certify mill levies by December 15th each year. The Board must also appropriate amounts to be spent by December 31st each year.
Alignment with Strategic Plan:
☒Be fiscally sustainable
☒Provide essential and mandated service
☒Be community focused
Staff Recommendation: Staff and the Executive Budget Committee recommend adoption of these budgets.
Concurrence: The Executive Budget Committee concurs with the content of the budgets presented today for consideration.
Suggestion Motion(s): Attached.
Resolution: Attached.