To: Board of County Commissioners
Through: Todd Weaver, Director, Finance Department
Prepared By:
prepared
Leanna Quint, Senior Budget Analyst, Finance Department
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presenter
Presenter: Leanna Quint, Senior Budget Analyst, Finance Department
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Subject:
title
Adoption of 2024 Second Quarter Supplemental Appropriation Resolution
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Purpose and Request:
recommended action
The purpose of this public hearing is to approve the supplemental appropriation resolution recommended by the Executive Budget Committee and reviewed by the Board of County Commissioners at the study session on August 5, 2024. The supplemental appropriation resolution is attached.
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Background and Discussion: The resolution included in the attached document reflects the supplemental appropriation requests recommended by the Executive Budget Committee and presented to the Board at a study session on August 5, 2024, related to the 2024 budgets. The Board gave direction to staff to bring these requests forward to public hearing on September 10, 2024, for formal adoption.
There are several departments and offices that by the end of the second quarter of 2024 have identified areas or issues requiring modifications to their budgets and have submitted these needs as supplemental appropriation requests. There are a total of 30 supplemental requests impacting the 2024 budget. Included in these items impacting the General Fund include recognizing $3,296,294 and appropriating $1,500,000 in the General Fund, Administrative Services for funds received from the State of Colorado for the transition costs of the Judicial District, appropriate $195,000 from the unappropriated fund balance of the General Fund, Sheriff’s Office for additional costs for prisoner transport and employee counseling, and appropriate $38,695 in the General Fund, Public Works & Development and increase the headcount by 1.00 FTE for an additional Building Plans Examiner II position. There are supplemental requests to transfer $800,000 from the unappropriated fund balance of the General Fund, Administrative Services and recognize and appropriate the same in the Workers Compensation Fund, County Attorney to cover the cost of claims due to increased severity of injuries as well as increased costs for surgery and therapy and recognize and appropriate $190,000 in the General Fund, Sheriff’s Office for the additional 2024 Cherry Creek School District payment.
There were also several requests that impact other funds including transferring $566,712 from the Recreation District Fund, Open Spaces and recognize and appropriate the same in the Lease Purchase Agreement Fund, Administrative Services to pay off the Dove Valley debt early, appropriating $150,000 in the Capital Expenditure Fund, Administrative Services for the initial setup costs of new Human Capital Management (HCM) software, and recognize and appropriate $2,000,000 in the Grant Fund, Community Resources for an increase in the Colorado Energy Office Grant.
The attached resolution contains the detail of these and all the other supplemental requests for the second quarter of 2024 that have not been discussed above.
The supplemental appropriation requests were discussed at the August 5, 2024, study session and were reviewed by the Executive Budget Committee prior to that meeting. A discussion, if any, is to be determined by the Board during the public hearing. The Finance Department will attend the September 10, 2024, public hearing to address any questions or concerns regarding the above supplemental appropriation requests.
Fiscal Impact: The fiscal impact is equivalent to the net amount of each of the supplemental appropriation requests that are approved by the Board of County Commissioners.
Alternatives: Alternatively, a decision could be made that none of the 2024 budget supplemental appropriation resolutions should be adopted at this time.
Alignment with Strategic Plan:
☒Be fiscally sustainable
☒Provide essential and mandated service
☐Be community focused
Staff Recommendation: Staff will review the recommendations of the Executive Budget Committee and Board of County Commissioners regarding supplemental appropriation requests that were reviewed during a study session on August 5, 2024.
Concurrence: N/A
Suggestion Motion(s): Attached is a copy of the recommended motion.
Resolution: Attached is a copy of the draft resolution.