To: Board of County Commissioners
Through: Todd Weaver, Director, Finance Department
Prepared By:
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Leanna Quint, Senior Budget Analyst, Finance Department
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presenter
Presenter: Jessica Savko, Budget Manager and Leanna Quint, Senior Budget Analyst, Finance Department
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Subject:
title
2:00 PM *2025 Fourth Quarter Budget Review
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Purpose and Request:
recommended action
The purpose of this study session is to update the Board of County Commissioners (BOCC) on the status of the 2025 budget as of the fourth quarter, to review the fiscal status of Arapahoe County, and identify issues that may arise in the near future. Various supplemental appropriation requests will be reviewed by the Executive Budget Committee and recommended for approval by the Board. These supplemental appropriation requests will be presented, and the Board will be asked to review these proposals and decide which should go forward to a public hearing on February 17, 2026.
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Alignment with Strategic Plan: Economic Resilience and Stability - Support long-term economic resilience through responsible fiscal and investment strategies.
Background and Discussion: Attached to this Board Summary Report is the Staff Report containing background information on the economy, major fund projections, and the list of requested supplemental appropriations as of the end of the 4th Quarter, 2025. The first section of the supplemental request materials identifies supplemental appropriation requests that would have a net impact on the 2025 budget that require a Board discussion and decision to move forward. The second section shows supplemental appropriation requests that have a neutral impact on the 2025 budget from an expenditure standpoint and generally involve grant funds or additional revenue. The final section shows supplemental appropriation requests that require a Board discussion and decision to move forward to amend the 2026 budget.
The 2025 budget was balanced and adopted on December 10, 2024. Since that date, supplemental appropriations, transfers, and reappropriations have been added to the original adopted 2025 budget. This amended budget is the basis for department and elected office projections and supplemental appropriation requests. During the fourth quarter of 2025, some departments and offices have identified areas or issues requiring modifications to their budgets and have submitted these needs as supplemental appropriation requests. For the 4th Quarter of 2025, there are a number of supplemental requests that require discussion and decision by the BOCC as well as a number that are budget neutral and have corresponding revenues to offset expenditures. A full list of all supplemental appropriation requests is included in the attached documentation.
The Executive Budget Committee (EBC) will meet to discuss these requests prior to the February 3rd study session. The Finance Department will present the Committee’s recommendations to the Board for their review and approval at the study session. Before making decisions on these amendments, the Board of County Commissioners may wish to consider the attached background information on the status of the economy and the current financial status of the County. Departments and elected offices were asked to provide revenue and expenditure projections based on what they have seen through the end of the 4th Quarter of the 2025 budget year. These projections help to provide a look at where the County may be financially by the end of fiscal year 2025, and in future budget years based on certain assumptions and consideration. From this information, we have projected the fiscal status and have identified potential revenue and expenditure issues for five major County funds: the General Fund, Social Services Fund, Arapahoe Law Enforcement Authority Fund, Road and Bridge Fund, and the Capital Expenditure Fund.
Alternatives: The BOCC may choose to approve or not approve any number of the supplemental requests to move forward for consideration at the public hearing.
Fiscal Impact: The fiscal impact of this study session will be the sum of the proposed supplemental appropriation requests included in this Board Summary Report that are adopted by the Board of County Commissioners at the public hearing on February 17, 2026.
Alignment with Strategic Implementation Strategies: The attached framework helps Arapahoe County institutionalize values-based, transparent decision-making, documenting how we make decisions and carry out actions to achieve the county’s strategic plan
Staff Recommendation: N/A
Concurrence: The Executive Budget Committee will meet to make recommendations for BOCC consideration.