To: Board of County Commissioners
Through: Todd Weaver, Director, Finance Department
Prepared By:
prepared
Leanna Quint, Sr. Budget Analyst, Finance Department
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presenter
Presenter: Leanna Quint, Sr. Budget Analyst, Finance Department
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Subject:
title
Adoption of Supplemental Budget Resolution for the Third Quarter 2022
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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 November 15, 2022. The supplemental appropriation resolution is attached to the Staff Report.
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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 November 15th related to the 2023 budgets. The Board gave direction to staff to bring these requests forward to public hearing on December 6th for formal adoption.
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 November 15th related to the 2023 budgets. The Board gave direction to staff to bring these requests forward to public hearing on December 6th for formal adoption. There are several departments and offices that by the end of the third quarter of 2022 have identified areas or issues requiring modifications to their budgets and have submitted these needs as supplemental appropriation requests. There are a total of 26 supplemental requests. Included in these is a request to appropriate $2.47 million in General Fund, Administrative Services and $131,857 in General Fund, Information Technology for one-time costs associated with the newly created Public Health Department. There is also a request to transfer $38 million from the General Fund to the Capital Expenditure fund to further fund the Detention Center Expansion project. Recognize $63,500 in General Fund, Community Resources for additional revenue related to cost allocation due to increased grant funding. Transfer $400,000 from the unappropriated fund balance in the ALEA Fund to fund increased spending on personnel including overtime, incentive pay and salaries as well as associated benefits. Transfer $235,680 from Open Space Sales Tax Fund, Open Spaces and recognize and appropriate the same amount in the Central Services Fund, Open Spaces to purchase various vehicles and equipment for new maintenance staff.
The 3rd Quarter supplemental appropriation resolutions also contain resolutions that recognize additional revenue and appropriate the same amount for grants and other new revenue. Included are requests to recognize and appropriate $2,864,450 in Homeland Security Fund, Sheriff’s Office to reappropriate prior year funds. There is a request to recognize and appropriate $1,515,000 in Infrastructure Fund, Public Works & Development to recognize reimbursement from CDOT for Parker Road. Recognize and appropriate $23,675 in General Fund, Clerk & Recorder’s Office for the Colorado Election Security Grant. Additionally, there is a request to recognize $32.8 million in the General Fund, Administrative Services as a result of the reimbursement of general government expenses from the American Rescue Plan Act as provided for in the federal calculation of revenue loss.
The attached resolution contains the detail of these and all the other supplemental requests for the 3rd Quarter of 2022 that have not been discussed above.
The supplemental appropriation requests were discussed at the November 15th 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 December 6th 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 2022 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 November 15th, 2022.
Concurrence: N/A
Suggestion Motion(s): Attach a copy of any recommended motion or alternative motions.
Resolution: Attached is a copy of the draft resolution.