To: Board of County Commissioners
Through: County Attorney's Office
Prepared By:
prepared
Commissioners' Office
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Subject:
title
A resolution instituting additional fiscal controls for the Arapahoe County Sheriff's Office
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Purpose and Request:
recommended action
This resolution institutes additional fiscal controls on the Arapahoe County Sheriff's Office.
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Background and Discussion: The Board of County Commissioners (Board) has exclusive power to adopt the annual budget for the operation of county government, including all offices, departments, boards, commissions or other spending agencies of the county government, and other agencies which are funded in whole or part by county appropriations, per statute. This includes the approval of financial policies which establish and direct the budget process of Arapahoe County. The Finance Department is responsible for carrying out the policy directives of the Board and establishing the necessary procedures to do so.
Colorado statute requires local governments to prepare and adopt an annual budget, and it also specifies the information that the budget is required to include (?? 29-1-101 through 115, C.R.S.). The Board is responsible for the annual adoption and appropriation of the budget in accordance with these statutory requirements. The scope of these financial policies extends to all funds, elected offices, and departments for the County and to the related districts and authorities under the purview of the Board to include the Law Enforcement Authority, Recreation District, and the Arapahoe County Water and Wastewater Public Improvement District. The County also is required to adhere to the Local Government Audit Law (C.R.S. ?? 29-1-601 et seq.).
During the County's quarterly budget review in January 2023, the Board learned the Sheriff's Office had overspent its 2023 budget by nearly $1 million, which is not allowed under state statute. The Board adopted a supplemental appropriation request t...
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