To: Board of County Commissioners
Through: Todd Weaver, Director, Finance Department
Prepared By:
prepared
Leanna Quint, Senior Budget Analyst, Finance Department
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presenter
Presenter: Leanna Quint, Senior Budget Analyst, Finance Department
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Subject:
title
Adoption of Supplemental Budget Resolution for the Second Quarter 2021
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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 9, 2021. The supplemental appropriation resolution is attached to this Board Summary Report. end
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 9th related to the 2021 budgets. The Board gave direction to staff to bring these requests forward to public hearing on August 31st for formal adoption.
There are several departments and offices that by the end of the second quarter of 2021 have identified areas or issues requiring modifications to their budgets and have submitted these needs as supplemental appropriation requests. There are a total of 19 supplemental requests. Included in these is a request to transfer 1.00 FTE and $24,522 from General Fund, Open Spaces to the General Fund, Communications & Administrative Services Department. The Coroner’s Office is requesting to transfer $25,000 from the unappropriated balance of the General Fund for additional temporary salaries due to increase in caseload and staff shortages. The Public Works & Development Department is asking to recognize $200,000 for additional revenue received this year and appropriate $166,000 in the General Fund to cover a variety of additional Building Division costs incurred due to the increased workload. There is a request to reduce the General Fund, Sheriff’s Office appropriation by $83,264 for credits given to City of Centennial for positions that were not immediately filled at the beginning of 2021. There is also a request from the County Attorney’s Office to transfer $550,000 from the unappropriated balance of the General Fund and transfer to the Self Insurance Liability Fund to cover the additional cost of claims throughout 2021.
The 2nd 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 $302,297 in the Grant Fund, Sheriff’s Office for the JPPS Pre-Sentence Coordinator (PSC) Grant, LBSS Competency Enhancement (CE) Grant, and the 2020-21 Crime Lab Coverdell Grant. The Sheriff’s Office is also requesting to recognize and appropriate $2,731,273 in the Homeland Security Fund for unspent funds from prior year grants. There is a request from Open Spaces to recognize and appropriate $348,400 in the Cash-in-Lieu Fund for revenue received from developers in 2021. There is also a request from Public Works & Development to recognize and appropriate $10,372,316 in the Infrastructure Fund for various road projects.
The attached resolution contains the detail of these and all the other supplemental requests for the 2nd Quarter of 2021 that have not been discussed above. The Finance Department will attend the August 31st public hearing to address any questions or concerns regarding the above supplemental appropriation requests.
The supplemental appropriation requests were discussed at the August 9th 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.
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 2021 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 August 9th.
Concurrence: N/A
Suggestion Motion(s): Attach a copy of any recommended motion or alternative motions.
Resolution: Attach a copy of any recommended draft resolution.