The URL can be used to link to this page

Home My WebLink AboutBOCC Packet 09082010 Budget AGENDA ITEM SUMMARY REGULAR MEETINGDATE: September 8, 2010 AGENDA ITEM TITLE: 2ndReading, AResolutionof the Board of County Commissioners of Pitkin County, Colorado, Providing Supplemental Appropriations to the 2010Budget(May through July). STAFF RESPONSIBLE: John Redmondand Susan Atwood ISSUESTATEMENT :This budget resolution is required to formally adopt the Budget SupplementalRequests that have been approved by the BOCC from Maythrough July2010. BACKGROUND: Changes to the budget are informally approved by the BOCC throughout the year during work session discussions. A budget resolution and public hearing is required to legally change budget balances. This resolution is a compilation of the Supplemental Budget Requests approved by the Boardfrom May through July. The informal approval process was designed to improve the efficiency of the organization by allowing departments to move forward on projects needing budget adjustmentswithoutrequiring a formal resolution for each projec t. LINK TO STRATEGIC PLAN: Each Supplemental Budget Requestdiscussedindividual projects and their link to the strategic plan. KEY DISCUSSION ITEMS The Board should befamiliar with these items from their work : sessionconversations,however staff will be available if further discussion is necessary. BUDGETARY IMPACT :This resolution increasesbudgetedrevenues across all funds by $501,984and increases budgeted expenditures by $1,745,286for a net increase/(decrease) to fund balanceof($1,243,302). The total net change to the General Fund balance is ($394,077).The following table “Changes in Budgetary Fund Balances” identifies the impact of this resolution and the ending budgetaryfund balance for each fund . RECOMMENDED BOCC ACTION: Approveand adopt the attached budget resolutionupon second reading. ATTACHMENTS: Table “Changes in Budgetary Fund Balances” 1. A Resolution of the Board of County Commissioners of Pitkin County, Colorado 2. Providing Supplemental Appropriations to the 2010Budget(May through July). Changes in Budgetary Fund Balances BeginningBudgetaryBudgetary Fund FundFund Balance2010Balance,Net ChangeBalance, Fund Name1/1/2010Budget1/1/2010This Reso12/31/2010 General Fund: Restricted fund balances Debt Reserves70,866-70,866-70,866 Park Dedication Fees719,738(180,668)539,070157,718696,788 TABOR Reserve627,570-627,570-627,570 Payment in Lieu of Housing4,412,917-4,412,917(191,379)4,221,538 State Superfund Tip Fees430,856(496)430,360-430,360 Air Quality Mitigation24,666-24,666-24,666 Insurance Reserves1,197,152-1,197,152-1,197,152 Total Fund Balances Legally Restricted7,483,765(181,164)7,302,601(33,661)7,268,940 Designated fund balances Emergency Contingency 3,372,430-3,372,430-3,372,430 Veterans Memorial4,265(500)3,765-3,765 Wcomp and EE Insurance Liability840,915-840,915-840,915 Tipsy Taxi190,111(10,197)179,914-179,914 Building Contingency5,700,580-5,700,580-5,700,580 Various Replacement Reserves420,552(66,752)353,800-353,800 Amount allocated to balance 5 year plan200,000-200,000-200,000 Total Fund Balance Reserved By Policy10,728,853(77,449)10,651,404-10,651,404 Undesignated Fund balance6,595,843(3,113,836)3,482,007(326,755)3,155,252 Total General Fund Balance24,808,461(3,372,449)21,436,012(360,416)21,075,596 Other Funds: Translator Fund219,659(152,142)67,517-67,517 Road Capital Fund2,843,088(2,320,259)522,829178,884701,713 Road & Bridge Fund----- Social Services Fund34,084(15,268)18,816-18,816 Healthy Community Fund363,754(71,520)292,234(20,000)272,234 Redstone Ranch Acre Fund4,1504424,592-4,592 Ambulance District Fund875,829(231,598)644,231-644,231 Open Space Fund(652,729)4,779,7264,126,997(333,431)3,793,566 Enhanced 911 Fund627,412143,310770,722-770,722 Conservation Trust Fund2,132-2,132-2,132 Housing Impact Fees Fund4,960,483340,3645,300,847-5,300,847 Healthy Rivers and Streams Fund646,131426,9131,073,044(100,000)973,044 Public Health----- Transit Sales/Use Tax Fund9,405,909496,0539,901,962-9,901,962 Library Endowment Fund4,795,150-4,795,150-4,795,150 Library Fund575,644(220,572)355,072-355,072 Transit Sales Tax Debt Fund214,225-214,225-214,225 Twining Improvement District Fund8,5342,24210,776-10,776 General Obligation Debt Service Fund(1,616)4,3112,695-2,695 County Lease/Purchase Fund277-277-277 Airport Fund (Working Capital)10,223,840(3,693,080)6,530,760(574,678)5,956,082 Solid Waste Center Fund (Working Capital)1,615,514(1,061,132)554,382-554,382 Total All Fund Balances$61,569,930$(4,944,658)$56,625,272$(1,209,641)55,415,631 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO, PROVIDING SUPPLEMENTAL APPROPRIATIONS TO THE 2010 BUDGET (May through July) Resolution ____-2010 Recitals 1) Additional revenues are anticipated to be received in 2010 than were appropriated, resulting in a portion of unappropriated fund balance available for unanticipated expenditures that occur during the year; and 2) Certain revenues will become available that were not anticipated during the preparation of the 2010 budget; and 3) Certain revenues anticipated to be received in 2010 will not be realized and will result in a decrease in fund balance; and 4) Funds budgeted in 2010 can now be determined to be in excess of those needed for specific projects and can be returned to fund balance; and 5) Upon due and proper notice, published in accordance with the law, said supplemental budget was open for inspection by the public at a designated place, a public hearing was held on _____________, 2010 and interested citizens were given an opportunity to file or register any objections to said supplemental budget. NOW THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that adjustments be made to the 2010 budget as follows: Revised PreviousRevenueExpenditure Budget BudgetChangeChange $ $$$ GENERAL FUND General Sales Tax In order to simplify budgeting, Public Works labor was eliminated as a cost center. The transfer of budget between the Cost Center, Public Works, Road Capital and the General Funds has a net effect of increasing the expenditures in the Road and Bridge Fund. It is the County's policy to keep this fund at a net zero by either increasing or reducing sales tax revenue to the General Fund and correspondingly increase or decrease the sales tax in the Road and Bridge Fund. Therefore it is necessary to reduce the revenue to the General Fund by $70,967 to cover the additional expenditure in Road and Bridge. 4,687,181 County General Sales Tax4,758,148(70,967)- (70,967)- BOCC The BOCC approved a request from Redstone Water and Sanitation District to pay the $4,064 land use fee for the replacement of the District's Plant. 4,064 Redstone/Purchase Services--4,064 -4,064 The BOCC approved paying for the Woody Creek Subdivision's park dedication fee from the Housing Impact Fee dedicated fund balance. The total fee for the seven lots came to $191,379.15. This transaction is a transfer between two dedicated fund balances and is reflected in the General Fund totals. Payment of Woody Creek Park Dedication fees191,379 Park Dedication fee191,379- 191,379191,379 Revised PreviousRevenueExpenditure Budget BudgetChangeChange $ $$$ Attorney The BOCC approved funding the formation of the Woody Creek Subdivision. The contract will be managed through the Attorney's office and the County will be reimbursed if the formation is successful. 100,000 Woody Creek Subdivision--100,000 -100,000 Sheriff The BOCC approved a five year donation of $5,000/year to Mountain Rescue Aspen for vehicle maintenance. 5,000 Response/Mtn Rescue Fleet Charges--5,000 -5,000 Public Works The County has received a grant from the Community Energy Coordinator (CEC) program. This grant will directly supplement Energy Management Program operations and labor, particularly as it pertains to support of Governor's Energy Office programs. 45,000 CEC Grant/Revenue-45,000- 15,000 CEC Grant/Materials and Supplies--15,000 30,000 CEC Grant/Purchase Services--30,000 45,00045,000 Land Management Staff obtained two $4,000 grants to control noxious weeds within Pitkin County. These grants will be used to reimburse landowners for costs associated with weed eradication. 8,000 St Grant/State and Private Forestry Revenue-8,000- 8,000 St Grant/State and Private Forestry Expense--8,000 8,0008,000 General Fund Open Space Staff requested Park Dedication funds for the Redstone Coke Oven restoration project. The County has received additional funds from CDOT to expand the scope of the restoration project from three to sixty-two ovens which has resulted in an increase in administration costs. 69,661 Redstone Coke Oven/Engineer36,000-33,661 -33,661 Community Development Pitkin County shares the cost of the Electrical Inspector 50/50 with the City of Aspen. Tom Parry has retired and his retirement buyout agreement with the City entitles him to $71,295. The County's share is $35,650. The budget remaining in the line item funds the remaining inspector. 90,549 Aspen Joint/Electrical Inspector54,899-35,650 -35,650 Revised PreviousRevenueExpenditure Budget BudgetChangeChange $ $$$ GENERAL FUND BALANCE CODING: HOUSING IMPACT FEES FUND-191,379 PARK DEDICATION FEES FUND191,37933,661 RESTRICTED BALANCES TOTAL191,379225,040 UNRESTRICTED GENERAL FUND TOTAL(17,967)197,714 173,412422,754 NET REVENUE INCREASE/(DECREASE) FUND BALANCE(249,342) 173,412422,754 ROAD AND BRIDGE CAPITAL(249,342) - Unused money from Snowmass Creek reconstruction was transferred to the capital replacement fund. The amount is over the $50,000 transfer limit and therefore needed Board approval. 115,134 Snowmass Creek Reconstruction199,163-(84,029) 979,489 Capital Replacement895,460-84,029 -- The County entered a contract for $18,000 with Mick Ireland for representation on the Intermountain Transportation Regional Planning Commission and the State Transportation Advisory Commission. CDOT is providing a grant for rural planning purposes that will help offset this expense. 10,600 STAC Grant /Reimb of Expense CDOT-10,600- 18,000 STAC Grant/Contract Services--18,000 10,60018,000 FUND BALANCE CODING: ROAD AND BRIDGE FUND TOTAL10,60018,000 NET REVENUE INCREASE/(DECREASE) FUND BALANCE(7,400) OPEN SPACE AND TRAILS Currently there is a gap between downtown Aspen and the County's East of Aspen Trail. This trail is an important component of the County's trail system. Approximately one third of the planned trail extension lies in unincorporated Pitkin County. OST partnered with the City of Aspen to finish the East of Aspen trail. 333,431 East of Aspen Trail--333,431 -333,431 FUND BALANCE CODING: OPEN SPACE AND TRAILS FUND TOTAL-333,431 NET REVENUE INCREASE/(DECREASE) FUND BALANCE(333,431) HEALTHY RIVERS AND STREAMS The Healthy Rivers and Streams Citizen Board approved funding a study to determine baseline river health conditions in the area of the Roaring Fork River between the Salvation Ditch diversion and the confluence with Castle Creek. 100,000 Roaring Fork River Health Eval/Purchase Service--100,000 -100,000 Revised PreviousRevenueExpenditure Budget BudgetChangeChange $ $$$ FUND BALANCE CODING: HEALTHY RIVERS AND STREAMS FUND TOTAL-100,000 NET REVENUE INCREASE/(DECREASE) FUND BALANCE(100,000) PUBLIC HEALTH A change in state statute requires that the County receive and distribute state money earmarked for Community Health Services. The Public Health fund was created in 2009. This adjustment budgeted the pass-through payments. Misc. State Grants-210,000- 210,000 Pymt - Community Health--210,000 210,000210,000 FUND BALANCE CODING: PUBLIC HEALTH FUND TOTAL210,000210,000 NET REVENUE INCREASE/(DECREASE) FUND BALANCE- LIBRARY The Library issued an RFP for an architect to study the current and future use of space. Staff requested approval to transfer funds from other projects to fund the study as the transfer is over the $50,000 limit. - Non-FA Furnishings39,614-(39,614) - Bldg Prjts/Carpet Replacement7,975-(7,975) - Bldg Prjts/Duct Cleaning21,000-(21,000) - Bldg Prjts/Boiler Replacement39,674-(39,674) - Bldg Prjts/Tile Replacement15,000-(15,000) 123,263 Parking Garage Study Study/Purchase Services--123,263 -- FUND BALANCE CODING: LIBRARY FUND TOTAL-- NET REVENUE INCREASE/(DECREASE) FUND BALANCE- AIRPORT FUND After US Airways Flight 1549 ditched in the Hudson River due to striking birds shortly after take-off, the FAA issued a Cert-Alert to all commercial service airport operators to remind them of their obligations to conduct Wildlife Hazard Assessments. The Aspen Airport received a grant to help offset the cost of the assessment. However there have been changes to the scope of the project. The Airport expects the project to cost and additional $10,024 plus $26,827 for public outreach. The $10,024 is eligible for grant reimbursement at 95%. 142,523 FAA Grant133,0009,523- 26,827 Public Outreach--26,827 150,024 Wildlife Hazard Assessment Purchase Services140,000-10,024 9,52336,851 Revised PreviousRevenueExpenditure Budget BudgetChangeChange $ $$$ In 2009 the Airport installed the cabling duct to the future site of the air traffic control tower. The next step is the design and installation of the mounting structure and data connections necessary to allow the FAA to field test various camera solutions over the coming year. Once the cameras are installed and accepted by the FAA, the cost of ongoing maintenance, repairs and upgrades will become the FAA's responsibility. 400,000 ATC Camera Installation --400,000 -400,000 In 2009 the Airport participated in a pilot program to streamline its badging program. The program was designed to allow a direct upload of individuals requiring background checks without the operator manually uploading the information to a secure website and repeatedly checking the background statuses. As the program is among the first in the nation, the initial costs were roughly estimated. The costs have since been refined for the entirety of the program and it has been determined that the current hardware, networking capabilities and other peripherals will need to be upgraded. The project was originally funded by a state grant in the amount of $164,000 with a match of $41,000. Additional costs will be supported from the Airport's fund balance. 352,350 Smart ID Cards205,000-147,350 -147,350 FUND BALANCE CODING: AIRPORT FUND TOTAL9,523584,201 NET REVENUE INCREASE/(DECREASE) FUND BALANCE(574,678) CROSS FUND TRANSFERS In order to simplify budgeting, Public Works labor was eliminated as a cost center. The transfer of budget between the Cost Center, Public Works, Road Capital and the General funds affects many line items Rather than listing all of the items affected, the following summarizes the total effect on the budget at the fund level. FUND BALANCE CODING: COST CENTER FUND *(686,507)(686,507) ROAD AND BRIDGE FUND TOTAL78,44978,449 GENERAL FUND TOTAL-111,074 ROAD CAPITAL FUND-(186,284) NET REVENUE INCREASE/(DECREASE) FUND BALANCE(608,058)(683,268) * Cost centers are not usually shown in supplemental appropriations as the budget is allocated across departments Social Services The Pitkin Emergency Assistance Fund of $20,000 was established as a flexible source of money whereby Health and Human Services is able to provide one-time financial support to individuals and families awaiting eligibility for federal and state welfare funds. Staff is requesting an additional $20,000 as the 2010 funds have been exhausted. The money will be transferred from the Healthy Community fund to Social Services. 40,000 SS/Pitco Emergency Fund/Purchase Services20,000-20,000 -20,000 FUND BALANCE CODING: SOCIAL SERVICES FUND TOTAL20,00020,000 HEALTHY COMMUNITY FUND TOTAL-20,000 NET REVENUE INCREASE/(DECREASE) FUND BALANCE20,00040,000 Revised PreviousRevenueExpenditure Budget BudgetChangeChange $ $$$ TOTAL FOR THE RESOLUTION RESTRICTED FUND BALANCE HOUSING IMPACT FEE-191,379 PARK DEDICATION FEES191,37933,661 UNRESTRICTED GENERAL FUND TOTAL(17,967)308,788 ROAD AND BRIDGE CAPITALTOTAL10,600(168,284) PUBLIC WORKS TOTAL78,44978,449 SOCIAL SERVICES TOTAL20,00020,000 HEALTHY COMMUNITY TOTAL-20,000 OPEN SPACE AND TRAILS TOTAL-333,431 HEALTHY RIVERS AND STREAMS TOTAL-100,000 PUBLIC HEALTH TOTAL210,000210,000 LIBRARY TOTAL-- AIRPORT TOTAL9,523584,201 501,9841,711,625 NET CHANGE FOR TOTAL RESOLUTION(1,209,641) ×ÒÌÎÑÜËÝÛÜô Ú×ÎÍÌ ÎÛßÜô ßÒÜ ÍÛÌ ÚÑÎ ÐËÞÔ×Ý ØÛßÎ×ÒÙ ßÌ ÌØÛ ÎÛÙËÔßÎ ÓÛÛÌ×ÒÙ ÑÒ ÌØÛ îëÌØ ÜßÇ ÑÚ ßËÙËÍÌô îðïðò ÒÑÌ×ÝÛ ÑÚ ÐËÞÔ×Ý ØÛßÎ×ÒÙ ÐËÞÔ×ÍØÛÜ ×Ò ÌØÛ ßÍÐÛÒ Ì×ÓÛÍ ÑÒ ÌØÛ îçÌØÜßÇ ÑÚ ßËÙËÍÌô îðïð ßÐÐÎÑÊÛÜßÒÜ ßÜÑÐÌÛÜ ßÚÌÛÎ ÍÛÝÑÒÜ ÎÛßÜ×ÒÙßÒÜ ÐËÞÔ×Ý ØÛßÎ×ÒÙ ÑÒ ÌØÛ èÌØ ÜßÇ ÑÚ ÍÛÐÌÛÓÞÛÎôîðïðò ÐËÞÔ×ÍØÛÜ ßÚÌÛÎ ßÜÑÐÌ×ÑÒ ×Ò ÌØÛ ßÍÐÛÒ Ì×ÓÛÍ ÑÒ ÌØÛ ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁô îðïðò ATTEST:BOARD OF COUNTY COMMISSIONERS: JEANETTE JONESGEORGE NEWMAN, CHAIR DEPUTY COUNTY CLERK DATE APPROVED AS TO CONTENT:MANAGER APPROVAL: JOHN REDMONDHILARY FLETCHER FINANCE DIRECTORCOUNTY MANAGER