To: Board of County Commissioners
Through: Todd Weaver, Director, Finance Department
Prepared By:
prepared
Lisa Stairs, Senior Budget Analyst, Finance Department
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presenter
Presenter: Lisa Stairs, Senior Budget Analyst, Finance Department
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Subject:
title
Adoption of the Supplemental Budget Resolution for the Second Quarter 2026
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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 10, 2026. The supplemental appropriation resolution is attached.
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Alignment with Strategic Plan: Good Governance - Deliver mandated and essential services with excellence.
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 10, 2026 related to the 2026 budget. The Board gave direction to staff to bring these requests forward to public hearing on September 8, 2026, for formal adoption.
There are several departments and offices that by the end of the second quarter of 2026 that have identified areas or issues requiring modifications to their budgets and have submitted these needs as supplemental appropriation requests. There are a total of 27 supplemental requests impacting the 2026 budget. Included in these requests are transferring $300,000 from the unappropriated balance of the Arapahoe Law Enforcement Authority Fund, Sheriff’s Office, for overtime needs, transferring $521,838 from the unappropriated balance of the Central Services Fund, Information Technology Department, to purchase disk storage systems and shelves, transferring $70,600 from the unappropriated balance of the General Fund, County Attorney’s Office, for the implementation and subscription of the new RAVE Alert system, and transferring $18,000 from the General Fund, Sheriff’s Office, to the Central Services Fund to retain a pickup truck for SWAT/SRU use in lieu of sending it to auction. There are also several new revenue/budget cleanup items included in the supplemental requests for various departments. The requests include recognizing and appropriating $11,200,000 in the Infrastructure Fund, Public Works & Development Department, for a new project for the Highline Canal Trail Underpass near East Colfax Avenue and North Laredo Street, recognizing and appropriating $78,939 in the Forfeiture Fund, Sheriff’s Office, from state and Department of Justice forfeiture funds tied to seven case numbers, and reducing the appropriation in the Infrastructure Fund, Public Works & Development Department, by $1,115,520 to close out the completed Iliff Final Design federal project.
The attached resolution contains the detail of these and all the other supplemental requests for the first quarter of 2026 that have not been discussed above.
The supplemental appropriation requests were discussed at the August 10, 2026 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 8, 2026, public hearing to address any questions or concerns regarding the above supplemental appropriation requests.
Alternatives: Alternatively, a decision could be made that none of the 2026 budget supplemental appropriation resolutions should be adopted at this time.
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.
Alignment with Strategic Implementation Strategies: N/A
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 10, 2026.
Concurrence: N/A