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: Jessica Savko, Budget Manager, Finance Department
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Subject:
title
Adoption of Supplemental Budget Resolution for the Fourth Quarter 2023
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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 February 6, 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 February 6, 2024, related to the 2023 and 2024 budgets. The Board gave direction to staff to bring these requests forward to public hearing on February 27, 2024, for formal adoption.
There are several departments and offices that by the end of the fourth quarter of 2023 have identified areas or issues requiring modifications to their budgets and have submitted these needs as supplemental appropriation requests. There are a total of 28 supplemental requests impacting 2023 and 2024 budgets. Included in these for the 2023 requests are appropriating $4,260,000 in the General Fund, Sheriff’s office to cover overages in overtime and other expenditures, $150,878 in the General Fund, Public Works & Development for large leave payouts from multiple retirements, and appropriating $300,000 in the Workers Compensation Fund, County Attorney’s office to cover the fourth quarter medical expenses/employee wages and the IBNR adjustment.
Following are some of the supplemental requests impacting the 2024 budget. Included in these is the request to recognize $2,195,000 in the General Fund, Public Works & Development for the anticipated increase to Building Division revenue for 2024, recognize $1,377,418 in the General Fund, Sheriff’s Office to true-up the revenue for the Centennial IGA, appropriate $325,004 in the Road & Bridge Fund, Public Works & Development for the Bridge Deck Rehabilitation project, and recognize and appropriate $172,441 in the Grant Fund, Sheriff’s Office and increase the headcount by 1.00 FTE for the Implementing Crisis Intervention Teams grant.
The attached resolution contains the detail of these and all the other supplemental requests for the fourth quarter of 2023 that have not been discussed above.
The supplemental appropriation requests were discussed at the February 6, 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 February 27, 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 2023 and 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 February 6, 2024.
Concurrence: N/A
Suggestion Motion(s): Attached is a copy of the recommended motion.
Resolution: Attached is a copy of the draft resolution.