HomeMy WebLinkAboutbocc.res.066.1999A RESOLUTION OF THE BOARD OF
COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO,
PROVIDING SUPPLEMENTAL APPROPRIATIONS TO THE
1998 BUDGET
Resolution #99`66
Recitals
1) More revenues are anticipated to be received in 1998 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 1998 budget; and
3) Certain revenues anticipated to be received in 1998 will not be realized and will result
in a decrease in fund balance; and
4) Funds budgeted in 1998 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
March 24, 1999, and interested taxpayers 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 1998 budget as follows:
Previous Revised
Budget This Change Proi Budget
$ $ $
GENERAL FUND
GENERAL REVENUES AND TRANSFERS
Transfers
Upon review of state statute and input from an interested citizen, the County's Financial staff recommends
amending our original 1998 budget accounting approach pertaining to the commitment of $ 509,000 from the
General Fund to 1998 county capital road improvements and capital repair. Instead of transferring this
money to the Use Tax fund, wherein capital road projects are budgeted, an equal amount of sales tax will be
recognized in the Road and Bridge fund and then that amount will be transferred to the Use Tax fund to be
spent. This new approach more closely parallels the intent of the Road and Bridge funding statutes and our
own local sales tax ballot language.
General Fund Transfer to the Use Tax Fund (exp)
General Fund General Revenues (sales tax)
509,000 (509,000) 0
8,570,313 f509,000) 8,061,313
0
Use Tax Fund Transfer from General Fund (rev)
Use Tax Transfer from Road & Bridge Fund (rev)
Road & Bridge General Revenues (sales tax)
Road and Bridge Transfer to Use Tax Fund (exp)
Previous Revised
Budget This Change Proi Budget
$ $ $
509,000 (509,000) 0
0 509.000 509,000
0
880,398 509,000 1389,398
0 509.000 509,000
0
The County's General Fund provides budget for our multi -year sewerline project located at the Airport, Fleet
Service Center and RFTA Bus Maintenance facility. An additional $ 38,500 is needed to finish the project.
We expect to see additional landowners connect to this sewerline so there will be reimbursements from them
for a share of our capital cost during the next few years. This budget is transferred into the Use Tax fund
from the general fund because the project is administered in the Use Tax fund, historically
General Fund Transfer to the Use Tax Fund (exp) 0 38,500 38,500
GENERAL REVENUE AND TRANSFER SECTION
NET REVENUE (EXPENDITURE) CHANGE (38,500)
ELECTED/EXECUTIVE
Board of County Commissioners
The Pitkin County Capital Replacement and Improvements Funding Committee of Citizens (CAPCO)
conducted an intense 8 meetings (totaling 32 hours) over 2-3 months last spring and summer to investigate
how best to fund Pitkin County's capital and asset replacement needs. Expenses for the process included
printing, temporary clerical support, and meals.
CAPCO Citizens group expenditures 0 11,500 11,500
County Manager
Small office remodel projects for all general fund departments; adjusting the original project revenue for the
project management position to show the full costs of her projects.
Project management revenue 15,283 6,250 21,533
Small office projects expenditures 66 250
(CM.c$ 10,000) 0
ELECTED/EXECUTIVE SECTION
NET REVENUE (EXPENDITURE) CHANGE (11,500)
ADMINISTRATIVE SERVICES SECTION
Operating Savings
$ 160,000 credit was budgeted initially to cover merit raises that were budgeted in individual departments but
is really funded from general labor attrition and savings. This budget is reversed at the end of each year
because actual savings can be demonstrated then.
Operating savings expenditures (160,000) 160,000 0
2
Previous Revised
Budget This Change Proi Budget
$ $ $
ADMINISTRATIVE SERVICES SECTION
NET REVENUE (EXPENDITURE) CHANGE (160,000)
ENVIRONMENTAL QUALITY SECTION
Community Development (Building Inspection)
Effective, October 1, 1998, Building Inspection revenues exceed our estimated budget by $ 213,921. We
would like to recognize these additional revenues. Earlier in 1998, Building Inspection received permission
to purchase 12 replacement computers, whose Windows 95 software and enhanced hardware will be
compatible with their new Eden permitting system. Funds for these computers were to come from prior year
savings, but because the current revenues show considerable excess, we will use them. Review detail
follows:
1. Construction permits 40,000
2. Plan checks 120,000
3. Energy code reviews 20.000
County share is 100 % 200,000
Building Inspection operating revenues
Building Inspection personal computer expenditures
626,249 200,000 826,249
0 30.000 30,000
(170,000)
Environmental Health
Revisions to Environmental Health 1998 budgeted revenues and expenditures:
Environmental Health administration expenditure 5,774 4,320 10,095
Increase expenditure budget for sick and vacation pay -out for a terminating employee 4 $ 6,378.
The County's share of departmental costs average 67.74 %.
Smuggler Superfund revenues 0 5,913 5,913
Environmental Health has gained permission from the State Attorney General's office to use Solid
Waste Center collected State Superfund tip fees to cover the labor costs associated with
administering the institutional controls, etc, at the Smuggler Superfund site. Estimated labor and
associated benefits and overhead totals $11,825. The County's share of the superfund program is
50%.
Net cost of budget changes (1,593)
State SuDerfund Clean-uo
The original 1998 budget assumed a second Smuggler blood lead study, for which the EPA would contribute
nothing. In late 1997, EPA agreed to fund a portion of the 1997 and 1998 Smuggler blood study. Those
studies have been budgeted so we need to unappropriated the original 1998 blood study budget.
1998 Smuggler blood study expenditures 40,000 (40,000) 0
Environmental Health has gained permission from the State Attorney General's office to use Solid Waste
Center collected State Superfund tip fees to cover the labor costs associated with administering the
institutional controls, etc, at the Smuggler Superfund site. Estimated labor and associated benefits and
3
overhead for 1998 totals $11,825.
State Superfund operations expenditures
Previous Revised
Budget This Change Proi Budget
$ $ $
7467 11,825 19,292
County Housing
The Board of County Commissioners agreed to fund 80 % of the current cost of Lazy Glen Mobile Home
Park sewer system investigation needs. The budget is provided by the county's payment -in -lieu -of -
housing sources.
Lazy Glen Mobile Home Park expenditures 6,788 13,179 19,967
Remedy and repair work on Williams Woods housing project's roof problems (snow build-up and snow melt
damage) required working with homeowners and various design processes; actual repair work included:
building repair ($ 24,365), installation of electric heat tapes ($ 20,000), replacing siding ($ 10,000), etc. The
county's project manager will assess 10% of the project cost ($5,435) for her management services.
Funding for this remedy is provided from the County's payment -in -lieu -of -housing reserves.
Williams Woods roof repair expenditures 0 59,800 59,800
Other housing projects have been approved during 1998:
Courthouse Plaza building•.
Housing Office expansion expenditures 0 13,800 13,800
(Remodeling costs are a County only expense: it's a County building.)
Housing Office and County Housing Projects:
Housing Office furnishings expenditures 0 4,950 4,950
(50/50 share with City of Aspen for new furniture, computers, and equipment for new offices - $ 9,900)
Housing Office operating expenditures 107,723 11,800 119,523
(Additional staffing: a project manager and assistant Housing Director. Projected 1998 salary costs for the
assistant Housing Director for six months are split 50/50 with the City of Aspen while project manager salary
costs will be covered by the housing projects in process.)
Housing roundtable project expenditures 0 4,000 4,000
Community's affordable employee housing study expenditures 0
1,800 1,800
Conceptual, the Housing Office saved this much money in 1997 from its operations (general fund), but
BOCC directs County's payment -in -lieu -of -housing funding to cover these costs in 1998.
The Housing Authority is incurring costs associated with the W/J housing project lawsuit. It is expected that
these legal services will be needed into 1999 as well. Current 1998 costs are estimated at $15,000 and will
be split 50/50 with the City of Aspen. County's payment -in -lieu -of -housing reserves will fund these
expenses.
W/J lawsuit legal services expenditures 0 7,500 7,500
ENVIRONMENTAL QUALITY SECTION
4
Previous Revised
Budget This Change Proi Budget
$ $ $
NET REVENUE (EXPENDITURE) CHANGE 82,939
PUBLIC WORKS SECTION
General Fund Open Space
Hummingbird Lode Purchase - The appraised value of this property is $ 5,200,000. The Auster family
donated one-half the value to Pitkin County for tax benefits. The total County purchase price was $
2,600,000 funded as follows:
$ 1,016,000 Pitkin County Open Space and Trails fund
$ 1,016,000 City of Aspen
$ 199,424 Public contributions
$ 2,231,424
The remaining $ 368,576 is to be funded by the sale of the county's Mascotte 99 property to the City of
Aspen.
Technically, the general fund purchased the whole Hummingbird Lode parcel first (in January, 1998) and
then allocated a portion to Open Space and Trails fund after the BOCC recorded the deed restriction.
Purchase of Hummingbird Lode Property 2,600,000
Share to Open Space and Trails Fund (1,016,000)
General Fund Purchase of Hummingbird Lode exp 0 1,584,000 1,584,000
City of Aspen contribution revenue 0 1,016,000 1,016,000
Public Contributions revenue 0 199,424 199,424
Sale of Mascotte Property (revenue) 0 368,576 368,576
(1,584,000)
Net Cost to Pitkin County General Fund 0
Two mining claims were transferred to Pitkin County as TDR's (transfer development rights). The County
received'/z of the Scottish Chief ($40,000), resulting in our owning the whole mining claim. We also received
a TDR for the Richard III lode ($79,970). Staff is recommending that these resources be designated for one-
time capital needs of Pitkin County.
Mining Claim TDR revenue 0 79,970 79,970
PUBLIC WORKS SECTION
NET REVENUE (EXPENDITURE) CHANGE 79,970
GENERAL FUND GRAND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (47,091)
5
Previous Revised
Budget This Change Proj Budget
$ $ $
USE TAX FUND
Transfers
Instead of transferring general fund money to the Use Tax fund, wherein capital road projects are budgeted,
an equal amount of sales tax will be recognized in the Road and Bridge fund and then that amount will be
transferred to the Use Tax fund to be spent. Please reference a complete description of this change in the
General Fund section of this supplemental budget resolution.
Use Tax Fund Transfer from General Fund (rev) 509,000 (509,000) 0
Use Tax Transfer from Road & Bridge Fund (rev) 0 509.000 509,000
0
Road Projects
Highway 82 Road Improvements
Revisions to Highway 82 road construction projects in 1998:
Highway 82 construction pool expenditures 928,753 (928,753) 0
(Initial Use Tax funding for 1998 was budgeted into a construction pool account. Specific projects
approved by BOCC are budgeted during the year.)
Maroon -Castle -Hwy 82 Roundabout expenditures 44,500 105,500 150,000
(Engineering and design of the Maroon -Castle roundabout to be constructed in 1999.)
Maroon Crk Club to AABC Slip Lane expenditures 0 6,500 6,500
Aspen Village landscape expenditures 0 20,000 20,000
A section of the sewerline between the Airport and RFTA and Fleet Service Center facilities had to be re-
constructed due to the Airport-Hwy82 Bow -out road project. Highway 82 Use Tax funds paid for replacing
the existing section sewerline.
Sewerline project expenditures 42,462 38,000 80,462
Relocation of Hwy82 (Bow -out) expenditures 74,008 (38,000) 36,008
0
Use of Highway 82 project fund balance (796,753)
County -side Road Improvements
Pitkin County administered an asphalt overlay of the Airport's Frontage Road in 1998. The Airport agreed to
fund 95 % of that project ($ 100,700). The original project cost of $ 106,000 actually totaled $ 154,421.
Airport administrative staff must obtain airline approval for the increase; this should occur in 1999. The
remaining 10 % is the County's responsibility because of the traffic using the frontage road is from the
community's airport intercept lot activity and HOV permit issuance there.
Airport Frontage Road overlay expenditures 106,000 48,421 154,421
Airport Frontage Road reimburse revenues 0 100.700 100,700
(52,279)
Other Capital Projects (funded by the General Fund)
Correct the general fund share of the sewerline project (connecting the airport, RFTA, and Fleet Service
Center to the Aspen Sanitation district sewerline. Not enough budget was carried over into 1998 to
6
Previous Revised
Budget This Chancre Proi Budget
$ $ $
complete the project. There will be reimbursement resources received over the next number of years from
new entities connecting to the county sewerline to off -set some of these costs, starting in 1999.
Sewerline construction expenditures 80,462 38,500 118,962
Use Tax transfer from the General Fund (revenue) 0 38.500 38,500
0
This budget is transferred into the Use Tax fund from the general fund because the project is administered in
the Use Tax fund, historically.
Increase (decrease) in fund balances:
Highway 82 road projects
County -side road projects
USE TAX FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE
796,753
52,279
849,032
ROAD AND BRIDGE FUND
General Revenues and Transfers
Instead of transferring general fund money to the Use Tax fund, wherein capital road projects are budgeted,
an equal amount of sales tax will be recognized in the Road and Bridge fund and then that amount will be
transferred to the Use Tax fund to be spent. This new approach more closely parallels the intent of the Road
and Bridge funding statutes and our own local sales tax ballot language. Please reference a complete
description of this change in the General Fund section of this supplemental budget resolution.
Road & Bridge General Revenues (sales tax) 880,398 509,000 1389,398
Road and Bridge Transfer to Use Tax Fund (exp) 0 509.000 509,000
ROAD AND BRIDGE FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE
0
0
OPEN SPACE FUND
Open Space Acquisition
Initially in 1997, the Open Space and Trails Fund budgeted $ 260,000 in earnest money for purchase of the
Hummingbird Lode (Auster property). The money was technically disbursed in 1998 but the budget was not
carried over. We are appropriating that earnest money budget now.
Auster Property Purchase expenditures 757,900 260,000 1,017,900
The Board of County Commissioners approved the execution of a contract to purchase an option on a
conservation easement for the Jerome Park Ranch with Ordinance #98-13. This ordinance authorizes the
expenditure of the option payment of $500,000 and the investment of $1,700,000 of Open Space and Trails
funds into an irrevocable trust to be established for the closing of this option in 2007.
7
Previous Revised
Budget This Change Proi Budget
$ $ $
Jerome Park Acquisition expenditures 0 2,200,000 2,200,000
The Open Space and Trails Board recommended to the Board of County Commissioners the expenditure of
$400,000 for the purchase of a conservation easement on approximately 90 acres of the Moore PUD. The
BOCC authorized this expenditure with Ordinance #98-03. Funding is being transferred from the annual
Open Space Conservation Easement Pool.
Moore Conservation Easement expenditures
Conservation Easement Pool expenditures
OPEN SPACE FUND
NET REVENUE (EXPENDITURES) CHANGE
0 400,125 400,125
1,400,000 (400,125) 999,875
0
(2,460,000)
ENHANCED 911 AUTHORITY FUND
Enhanced 911 Authority Operations On August 3, 1998 and again on October 20, 1998, the Aspen/Pitkin
County Emergency Telephone Service Authority revised their annual budget. Summary of these two
changes: correction of double -budgeted interest income on fund balance, reduction of E911 surcharge
revenue, adding and then removing a $ 50,000 lease/purchase payment for replacement of the E911
hardware, and changing operations line -items and capital outlay. The result is a decrease in fund balance of
$ 49,212. The adjusted fund balance totals $ 18,464.
General revenues
E911 operating revenues
E911 operating expenditures
ENHANCED 911 AUTHORITY FUND
NET REVENUE (EXPENDITURES) CHANGE
3,746
212,866
118,143
(3,746)
(19,466)
26,000
49,212
(49,212)
0
193,400
144,143
RUEDI WATER AND POWER AUTHORITY
County manager approved projects 4 10,000
Ruedi Water and Power Authority has received a contract for $ 5,000 from the state Water Conservation
Board. It will be spent on a stabilization study of the Roaring Fork River
Roaring Fork River stabilization study revenues 0 5,000 5,000
Roaring Fork River stabilization study expenditures 0 5,000 5,000
0
RUEDI WATER & POWER AUTHORITY FUND
NET REVENUE (EXPENDITURES) CHANGE
8
0
Previous Revised
Budget This Change Proi Budget
$ $ $
0.5 TRANSIT SALES/USE TAX FUND
Pursuant to the 9-14-93 Comprehensive Valley Transportation Plan intergovernmental agreement, all three
government entities (Pitkin County, Snowmass Village, and the City of Aspen) approved the following budget
changes by informal resolution in 1997:
Mass Transit 0.5 cent sales tax and use tax
Revisions to the 0.5-cent Sales & Use Tax fund for mass transit, as approved by the Elected Official
Transportation Committee during 1998.
1) The original 1998 budget was an estimate; the EOTC did not ratify the detail until early January. Here are
the differences:
General revenues (investment income) 125,000 20,000 145,000
RFRHA budget share expenditures 335,895 10,178 346,073
RFRHA enhanced public process expenditures
Moore open space replacement expenditures
CDOT corridor investment study advance expenditure
2) EOTC Resolutions during 1998:
RFRHA corridor investment study expenditures
Brush Creek corridor study expenditures
RFRHA budget share expenditures
Transfer to RFTA operations fund (expenditures)
(For Regional Transportation Authority study)
0.5 TRANSIT SALES/USE TAX FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE
0
0
900,000
56,875
0
346,073
127,000 127,000
67,500 67,500
(900,000) 0
(715,322)
618,000 674,875
12,000 12,000
60.413 406,486
690,413
1,004,883 75,000 1079,883
(50,091)
AIRPORT FUND
Airport Capital Projects
Pitkin County administered an asphalt overlay of the Airport's Frontage Road in 1998. The Airport agreed to
fund 95 % of that project ($100,700). The original project cost of $ 106,000 actually totaled $ 154,421.
Airport administrative staff must obtain airline approval for the increase; this should occur in 1999. The
remaining 10 % is the County's responsibility because of the traffic using the frontage road is from the
community's airport intercept lot activity and HOV permit issuance there.
Airport Frontage Road overlay expenditures 0 100,700 100,700
9
Previous Revised
Budget This Change Proi Budget
$ $ $
AIRPORT FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (100,700)
RESOLUTION GRAND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (1,858,062)
10
INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR
MEETING ON THE 10 th DAY OF MARCH, 1999.
NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE 12 th DAY
OF MARCH, 1999.
APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC HEARING ON THE
24 th DAY OF MARCH, 1999.
1999.
Attest:
PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 2 nd DAY OF APRIL,
Board of County Commissioners
L'Tpa' ►+i inns Lyvye a /. bitA& ShtUtlt goy H►u*QeR E- Chairperson
Deputy County Clerk Date: I • iz t y
Approved As To Form:
T
John M. Ely
County money
Approved As To Content:
Lynn Dunlop 0 Tom Oken
Budget Director Administrative Services Director
Manager Approval:
4d
Sune S. Konlchan
Co ty Manager
Recommended For Approval:
\I h do\word\reso\98-2 reso.doc
11
1998 FUND BALANCE ANALYSIS
1/1/98 Fund Balance
1998 Net Revenue (Expenditures)
12/31/98 Estimated Fund Balance
GENERAL FUND
Initial
Appropriatns
Current
Revised
Budget
Yr-to-Date
Appropriation
Budget
27,619,080 0 0 27,619,080
(1,140,003) (5,253,541) (1,858,062) (8,251,606)
26,479,077 (5,253,541) (1,858,062) 19,367,474
OPERATING RESERVES
TV Translator 177,766 (129,748) 0 48,018
Snowcat Sinking fund 12,298 0 0 12,298
Risk Management Retention Pools 757,668 0 757,668
Tipsy Taxi 176,289 0 176,289
Bldg Inspctn-major projects 45,328 0 45,328
Communty Devlpmnt- longrange planning 24,716 0 24,716
Lottery funds 88,725 (39,157) 0 49,568
Data Processing Plan Implementn 119,398 0 119,398
Office Equipment Pool 0 15,000 0 15,000
One-time capital projects 0 0 0 0
Disaster Contingency 570,689 0 570,689
Long-term investment 321,337 0 321,337
Library advance 256,393 0 256,393
Courthouse Plaza land lease 34,171 0 0 34,171
2,584,778 (153,905) 0 2,430,873
CAPITAL RESERVES
Gen Fund Open Space Land Acqustn 80,886 0 0 80,886
Trails constrctn to mitigate PM-10 12,600 0 12,600
Superfund Landfill Fees 71,826 (7,424) 28,175 92,577
Dispatch replacement sinking fund 14,234 0 14,234
Joint Water Trust 75,899 (20,000) 0 55,899
Viet Nam Vet Memorial 5,672 0 0 5,672
DEBT SERVICE RESERVES
Courthouse Plaza L/P
Fleet Service Center UP
GENERAL GOVERNMENT FUNDS
Social Service Fund
Road Improvement Districts
Ambulance District
Enhanced 911 Authority
Ruedi Water & Power Authority
Use Tax:
261,117 (27,424) 28,175 261,868
374,606
231,313
605,919
0
0
0
0 374,606
0 231,313
0 605,919
3,451,814
(181,329)
28,175
3,298,660
163,970 (9,188) 0 154,782
30,902 0 30,902
323,352 0 323,352
67,676 0 (49,212) 18,464
167,976 0 0 167,976
1998 FUND BALANCE ANALYSIS
Highway 82
County Road projects
Initial
Appropriatns
Current
Revised
Budget
Yr-to-Date
Appropriation
Budget
150,000 1,187,501
(372,299)
796,753
1,611,955
150,000 650,196 (388,172) 52,279 314,303
ENTERPRISE FUNDS
1
AIRPORT
Operating and Capital Reserves
Debt Reserves
2,591,573 (769,659) 799,820 2,621,734
1,373,117 (308,108) (100,700) 964,309
1,204,000 0 0 1,204,000
2,577,117 (308,108) (100,700) 2,168,309
SOLID WASTE CENTER
Contingency Reserve 0 0 0
Post -Closure reserve 1,769,399 (150,000) 0 1,619,399
Available for projects 1,396,101 (1,147,630) 0 248,471
3,165,500 (1,297,630) 0 1,867,870
TRANSPORTATION
0.5 CENT TRANSIT Sales/Use Tax
Operating and Capital Reserves
PITCO TRANSIT SALES TAX DEBT
LIBRARY
2,665,812
436,146
0 (50,091) 2,615,721
0 436,146
3,101,958
0 (50,091) 3,051,867
Library Endowment Fund 3,108,096 0 3,108,096
General fund loan principal (256,393) 0 (256,393)
Amendment one emergency reserve 46,371 0 46,371
Library Board contingency 60,000 0 60,000
Available for projects 262,729 (125,588) 0 137,141
3,220,803 (125,588) 0 3,095,215
OPEN SPACE & TRAILS
Open Space Fund 4,291,438 (767,687) (2,460,000) 1,063,751
Burnt Mtn Settlement agreement 635,080 0 635,080
4,926,518 (767,687) (2,460,000) 1,698,831
HOUSING
County PILH
Pitkin Iron housing project
Williams Wds & Twinridge Constn
Co -Housing Construction
Housing Bonds
gf
gf
gf
1,015,459 (726,656) (116,829) 171,974
164,443 0 164,443
30,924 0 30,924
0 0 0
196,280 0 196,280
1,407,105
(726,656) (116,829) 563,620