HomeMy WebLinkAboutbocc.res.079.2001 A RESOLUTION OF THE BOARD OF
COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO,
PROVIDING FINAL SUPPLEMENTAL APPROPRIATIONS TO THE
2000 BUDGET
Resolution #01L9
Recitals
1) More revenues are anticipated to be received in 2000 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 2000 budget; and
3) Certain revenues anticipated to be received in 2000 will not be realized and will result in a
decrease in fund balance; and
4) Funds budgeted in 2000 can now be determined to be in excess of those needed for specific
projects and can be returned to fund balance; and
5) Funds for certain purposes were appropriated in the 2000 budget, and in fact, these
purposes will not be completed until 2001, resulting in the need to unappropriate these funds in the
2000 budget; and
6) 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 May 23,
2001, 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 2000 budget as follows:
Previous Revised
Budget This Change Proi Budget
GENERALFUND
GENERAL REVENUES, TRANSFERS, AND COST CENTER ASSET PURCHASES
Genera!Revenues and Transfers
Additional resources are needed from the Enhanced 911 fund to complete the replacement and installation
of Enhanced 911 radio console and Computer-Aided-Dispatch (CAD), started in 1999. The capital
replacement budget resides in the general fund, so a transfer will be made from the Enhanced 911 fund for
this budget increase.
Transfer from Enhanced 911 (revenue) 101,818 21,007 122,825
GENERAL REVENUE AND TRANSFER SECTION
NET REVENUE (EXPENDITURE) CHANGE 21,007
1
Previous Revised
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ADMINISTRATIVE SERVICES SECTION
Board of County Commissioners
Board of County Commissioners has given conceptual approval to increasing the funding for the major Pitkin
County Code update. Initial budget commitment was $ 15,000, given in 1999. An additional $ 8,400 was
approved for the 2000 budget.
Pitkin County code update expenditures 13,990 8,400 22,390
Administrative Services Director department
We found an old project that had been approved but not appropriated from spring of 2000:
To provide financial analysis and modeling services to Pitkin County for several projects during the summer
of 2000. Projects to include 1999 HUTF report, Boundary Change Study and support for staff absences in
the Finance department. The projects are Airport Rental Car Facility Loan, Employee Retirement Plan,
Investment Broker Search, and 1999 Cost Allocation Data and some technical support for 2001 budget
process.
Financial Consultant expenditures 0 35,000 35,000
County Assessor department
County Attorney estimated in 1999 that the St. Regis appraisal process would cost $ 30,000. Testimonies
were completed during the summer of 2000, so this project was carried over into 2000. We need to
appropriate additional $ 2,750 to complete the project.
St. Regis appraisal expenditures 23,000 2,750 25,750
County lease/purchase department
Additional resources are needed from the Enhanced 911 fund to complete the replacement and installation
of Enhanced 911 radio console and Computer-Aided-Dispatch (CAD), started in 1999. The capital
replacement budget resides in the general fund, so a transfer will be made from the Enhanced 911 fund for
this budget increase.
Enhanced 911 & CAD replacement expenditures 240,993 21,007 262,000
Operating Savings department
$ 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
ADMINISTRATIVE SERVICES SECTION
NET REVENUE (EXPENDITURE) CHANGE (227,157)
ENVIRONMENTAL QUALITY SECTION
Community Development (Planning and Zoning division)
Update revenue budgets for various divisions of Community Development:
2
Previous Revised
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Planning & Zoning
Even during the LUC moratorium of 2000, Pitkin County's land use code process revenues exceed budget by
$ 50,000.
Planning &zoning operating revenues 377,725 50,000 427,775
Building Inspection & Community Development Administration
Increased construction activity created increased revenues from various sources:
Contractor licenses 27,000
Construction permits 252,000
Plumbing permits 38,000
Energy Code Review 26,000
Plan Check fees 160,000
503,000
Building Inspection operating revenues 788,053 503,000 1,291,053
553,000
Some of these revenues have already been earmarked for specific uses in 2001:
Balance the 2000 budget 150,000
Fund 2000 Comprehensive Long-range Plans 86,925
236,925
Environmental Health department
Pitkin County received a United States Forest Service grant for snow pack sampling work done in the Aspen
area. This is to study contaminants along roadways caused by snowmobiles. We will receive $4000 in a
grant from the USFS and $7,000 in contributions.
USFS snow pack sampling revenues 0 11,000 11,000
USFS snow pack sampling expenditures 0 11,000 11,000
0
A number of changes in the Environmental Health department in 2000 resulted in budget changes:
1) In June 1, 2000, the administrative assistant position become County-only. Previously it was shared with
the City of Aspen: Pitkin —62%, City of Aspen— 38 %. This costs the County approximately $ 7,700 for
the remainder of 2000.
2) Due to streamlining of the referral process for land use reviews, major referral fees were lost - $ 11,000.
Some efficiencies were achieved as a result.
3) Moving the County department to their new offices in the Schultz Health & Human Services (in the old
Social Services offices) resulted in moving costs, nominal furniture acquisition, and purchase of computer
printers, FAX machines, storage cabinets, and other work equipment that was historically shared in the
joint department. The move occurred at the end of October. Cost totaled $ 10,000.
4) Transferring the Environmental Health staff to the County payroll on January 1, 2001 resulted in $ 9,638
in labor costs recognized in 2000. Days of the first payroll of 2001 occurred in both 2000 and 2001.
Consequently, there will be labor savings In 2001.
5) The Environmental Health department used a number of the County's cost centers during 2000, for which
there was no budget: Fleet Management maintained and fueled department vehicles in 2000 ($ 8,000),
Office Services provided start-up office supplies for the office move, etc. ($ 2,000).
3
Previous Revised
Budget This Budget Prom Budget
Environ. Health operating revenues 85,912 (11,000) 74,912
Environ. Health operating expenditures 213,377 21,338 230,715
Environ. Health cost center expenditures 3,495 10,000 13,495
Environ. Health computer purchase expenditures 5,550 5,000 10,550
Environ. Health office equip. purchase expenditures 0 1,000 5,000
48,338
Housing Office and County Housing Projects
The Housing Office asks for a revision of 2000 budgets at year-end.
County Housing Projects:
An internal investigation, using outside private investigators, was conducted pursuant to an
allegation of impropriety of a staff member of the Housing Office, in his/her private association with
the owners of W/J Ranch.
W/J investigation expenditures 0 16,400 16,400
W/J loan interest payment expenditures 0 10,000 10,000
W/J lawsuit expenditures 34,128 22,500 56,628
W/J unit conversion & maintenance expend 25,000 2,000 27,000
Aspen Mass housing project expenditures 27,500 40,000 67,500
These additional project costs are funding from the County's payment-in-lieu-of-housing payments, found
in a designated fund balance of the general fund.
Changes in the Housing Office operations
The Housing Office underbudgeted sales and sales application fee revenue in 2000.
Sales revenues $ 110,000
Sales application fees revenue 4,800
$ 114,800
These excess revenues will reduce both the City and County's subsidy for Housing Office Operations, by
$ 57,400 each.
Housing Office subsidy expenditures 120,008 (57,400) 62,608
ENVIRONMENTAL QUALITY SECTION
NET REVENUE (EXPENDITURE) CHANGE 471,162
PUBLIC SAFETY SECTION
Sheriff's Office
Request for early replacement of a patrol vehicle: Unit#76, a 1995 Jeep Cherokee, has had extensive
electrical work done in attempt to correct a series of problems. (The problems have been created from the
mounting of gun racks and light-bars that compromised the door water seals and let water enter the vehicle
and saturate the electrical system on the floor area.) Funding comes from prior year savings in the general
fund.
Sheriff vehicle replacement expenditures 0 32,625 32,625
Sheriff Sale of fixed assets revenue 0 7,250 7,250
25,375
4
Previous Revised
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Jail building department
At the end of 1999, it was discovered that the computer system that facilitated the Jail Master Control
(locking system) was not Y2K compatible. We processed bills into 2000. A final bill was received and paid
in September, but budget is needed for the final billings. Unfortunately, initial estimates in 1999 for the
project were performed quickly due to the emergency situation. The initial estimate totaled $ 24,000. The
total project cost $ 47,989, expensed in 1999 and 2000.
Jail door computer project expenditures 17,000 24,217 41,217
PUBLIC SAFETY SECTION
NET REVENUE (EXPENDITURE) CHANGE (49,592)
PUBLIC WORKS SECTION
Translator Operating department
During spring of 2000, Pitkin County was awarded a state grant, affectionately titled, the beanpole grant.
This grant offers technical assistance for the Four Rivers Telecommunications planning project to share
planning information with other rural communities of Colorado. This study will provide information about rural
residents access, costs, services, and reliability of telecommunication.
Beanpole Grant state revenues 0 30,000 30,000
Beanpole Grant expenditures 0 33,000 33,000
3,000
Internet-fiber optics study expenditures 10,000 (3,000) 7,000
PUBLIC WORKS SECTION
NET REVENUE (EXPENDITURE) CHANGE (0)
HUMAN SERVICES/COMMUNITY RELATIONS SECTION
Community Relations department
At the time that the Community Relations Director position was created, it was funded from a number of
different budgets:
1) Human Service Director salary
2) A portion of the second Assistant County Manager's salary
County Manager's operating expenditures 377,353 (13,316) 364,037
Community Relations operating expenditures 0 108,500 108,500
Human Services Administration operating expenditures 160,595 (95,184) 65,411
0
HUMAN SERVICES/COMMUNITY RELATIONS SECTION
NET REVENUE (EXPENDITURE) CHANGE 0
5
Previous Revised
Budget This Budget Proi Budget
COUNTY MANAGER APPROVED PROJECTS <$ 10,000
Various departments created budget changes whereby new expenditures were balanced by new revenues
(or both revenues and expenditures were decreased in a like manner). Another budget transfer found here
includes transfers between funds. A summary of those 2000 changes by department follows:
Board of County Commissioners
BOCC e-mail search expenditures 0 5,686 5,686
BOCC e-mail search reimbursement revenue 0 5,686 5,686
0
Detention Operations
Jail's detoxification revenues 0 6,000 6,000
Jail's detoxification expenditures 0 6,000 6,000
0
Sheriff's Office
Tipsy Taxi revenue 10,000 (6,000) 4,000
Tipsy Taxi expenditures 10,000 (6,000) 4,000
0
County Attorney department
Attorney's litigation pool expenditures 60,362 (10,000) 50,362
Planning & Zoning division of Community Development fund
Fair share/impact fees study expenditures 135,000 10,000 /;2j 000
0
Environmental Health department
Colorado Health Alert grant revenue 0 3,000 3,000
Colorado Health Alert grant expenditures 0 3.000 3,000
0
COUNTY MANAGER <$ 10,000 PROJECT SECTION
NET REVENUE (EXPENDITURE) CHANGE 0
GENERAL FUND GRAND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 2159420
USE TAX FUND
County-side road proiects
Reduce inaccurate increase to State of Colorado CMAQ (air quality) grant, used to pave Owl Creek Road.
The adjustment to the grant revenue in August, 2000 was incorrect. The grant does not increase by $78,530.
An error was made in a Memo of Interest.
Owl Creek Road (CMAQ grant) revenues 456,310 (78,530) 377,780
6
Previous Revised
Budget This Budget Prom Budget
Highway 82 road proiects
The unspent portion of the 1999 contribution from the 0.5-Cent Mass Transit Sales and Use Tax Fund for the
roundabout road project needs to be carried over into the Use Tax Fund, as a transfer between these two
funds. Earlier in the year, the 1999 balance of the roundabout project budget was carried over.
Transfer from 0.5 sales/ use tax fund (revenue) 0 127,692 127,692
Increase in Highway 82 Fund Balance 127,692
Decrease in County-side Fund Balance (78,530)
USE TAX FUND
NET REVENUE (EXPENDITURES) CHANGE 49,162
ASPEN AMBULANCE DISTRICT FUND
Ambulance Operating department
Ambulance district purchased an off-road truck in 2000. Fund for the vehicle: state grant contribution for
$17,174 and Aspen Valley Medical Foundation for another $17,174. The county received $17,174 from
AVMF in 1999 which was assigned to the Ambulance District's fund balance. Therefore only the state grant
revenue will be received in 2000 and the other is being unappropriated
Off road truck revenues 34,348 (17,174) 17,174
Some year-end budget clean-up is necessary to resolve final, net cost of the off-road truck that was
purchased, partly with state EMS grant funding. Also we are infusing the operations budget for resources
moved to the truck purchase. Additional investment income was earned, to off-set the expenditure
increases.
Ambulance general revenues (investment revenue) 255,939 9,200 235,139
Ambulance operation's expenditures 223,048 6,000 229,048
Off-road emergency truck (grant) expenditures 40,000 3,200 43,200
0
ASPEN AMBULANCE DISTRICT FUND
NET REVENUE (EXPENDITURES) CHANGE (17,174)
OPEN SPACE AND TRAILS FUND
Open Space Acquisition department
Review of accounting standards for Open Space property purchases which included loans to property
holders, produced the interpretation that loans cannot be funded from general obligation bond issues. They
are instead, reported as large receivables due to the Open Space and Trails fund, appearing on the balance
sheet of that fund. Therefore, we must reduce the expenditure budgets and eliminate the bond issue
proceeds, for the Ulrych and Ryan parcel "purchases".
Ulrych property purchase and loan expenditures 4,600,000 (2,800,000) 1,800,000
Open Space and Trails bond proceeds (rev) 10,165,000 (2,800,000) 7,365,000
0
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Previous Revised
Budget This Budget Proi Budget
(The loan is $ 2,800,000 and is a receivable to the Open Space and Trails fund.)
Loan to AVLT for Ryan property purchase (expend) 1,815,000 (1,815,000) 0
Open Space and Trails bond proceeds (rev) 7,365,000 (1,815,000) 5.550,000
0
(The loan is $ 1,815,000 is a receivable to the Open Space and Trails fund.)
1) Droste purchase $ 1,488,277
2) Maroon Creek pedestrian bridges 125,000
$ 1,613,277
Open Space and Trails bond proceeds (rev) 7,260,000 1,613,277 8,873,277
OPEN SPACE FUND
NET REVENUE (EXPENDITURES) CHANGE 1,613,277
ENHANCED 911 AUTHORITY FUND
General Revenues and Transfers
Additional resources are needed from the Enhanced 911 fund to complete the replacement and installation
of Enhanced 911 radio console and Computer-Aided-Dispatch (CAD), started in 1999. The capital
replacement budget resides in the general fund, so a transfer will be made from the Enhanced 911 fund for
this budget increase.
Transfer to the General Fund (expenditures) 101,818 21,007 122,825
ENHANCED 911 AUTHORITY FUND
NET REVENUE (EXPENDITURES) CHANGE (219007)
0.5 CENT MASS TRANSIT SALES AND 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 2000:
Mass Transit department
Correct accounting for this budget:
At a public meeting held on August 10,2000 the EOTC considered and approved supplemental funding in the
form of a loan to the Roaring Fork Transit Agency (RFTA) in the amount of$ 550,000 for the purchase and
minor refurbishment of a five (5) unit apartment complex at 1048 Main Street in Carbondale ($ 525,000 for
the purchase of the apartment complex and $ 25,000 for minor refurbishment); with the condition that the
loan be repaid by June 30, 2001 from the proceeds of a new bond issue from new or existing bonding
authority. Since this is a short term loan the transaction will only be recorded on the balance sheet according
to governmental accounting standards
8
Previous Revised
Budget This Budget Proi Budget
The initial budget was represented as an expenditure, so the budget is being returned to fund balance,
where the loan will reside.
RFTA Housing Loan expenditures 550,000 (550,000) 0
Update the carryover projects from 1999 into 2000's budget:
The 1999 contribution from the 0.5-cent mass transit sales and use tax fund was budgeted at $ 1,624,519 for
the mass transit component of the roundabout road project. We need to carryover the remainder of that
commitment, to pay in 2000; $ 127,692 was unspent in 1999. The contribution is in the form of a transfer
between the 0.5 Sales and Use Tax Fund and the Use Tax Fund.
Transfer to Use Tax Fund 0 127,692 127,692
0.5 CENT MASS TRANSIT SALES AND USE TAX FUND
NET REVENUE (EXPENDITURES) CHANGE 442,308
LIBRARY ENDOWMENT FUND
Library Endowment Investment department
Increase the Library building construction budget for the mezzanine and lower level by $ 500,000. Funding
for this increase is derived from:
Endowment investments $ 322,153
Use of Library Fund's capital reserve fund 162,057
Use of Library Fund's contingency 15,790
$ 500,000
Endowment fund investment revenue 160,000 162,153 322,153
Transfer from Library fund 0 177,847 177,847
Building construction expenditures 1,415,333 500,000 1,915,333
160,000
LIBRARY ENDOWMENT FUND
NET REVENUE (EXPENDITURES) CHANGE (160,000)
ASPEN LIBRARY FUND
Genera! Revenues and Transfers
Increase the Library building construction budget for the mezzanine and lower level by $ 500,000, using
$177, 847 from:
Use of Library Fund's capital reserve fund 162,057
Use of Library Fund's contingency 15,790
177,847
Transfer to Library Endowment Fund 0 177,847 177,847
ASPEN LIBRARY FUND
NET REVENUE (EXPENDITURES) CHANGE (177,847)
9
Previous Revised
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WEST BUTTERMILK G.I.D. FUND
General Revenues and Transfers
During the spring tax collection season, property tax was refunded to a taxpayer within the West Buttermilk
General Improvement District from a prior year's tax levy.
West Buttermilk GID general revenues 0 (2,311) (2,311)
West Buttermilk Operations department
Consulting fees were used for research on the sewerline that was the original reason for the formation of the
general improvement district.
West Buttermilk sewerline expenditures 0 2,500 2,500
These two costs virtually eliminate the current fund balance of$ 5,331
WEST BUTTERMILK G.I.D. FUND
NET REVENUE (EXPENDITURES) CHANGE (4,811)
COUNTY GENERAL OBLIGATION DEBT SERVICE FUND
In 2000, Pitkin County Finance staff refinanced Housing Bonds:
1) Bond proceeds $ 1,205,000
2) Net discount cost 18,747
3) Accrued interest cost (3,381)
4) Payment to escrow account where bonds will be defease 1,186,253
Surplus revenue $ (3,381)
General Revenue and Transfers
Debt service expenditures (escrow for defeasance) 0 1,186,253 1,186,253
Debt Service department
Debt service expenditures 538,563 15,366 553,929
Bond proceeds revenue 0 1,205,000 1,205,000
(1,189,634)
COUNTY GENERAL OBLIGATION DEBT SERVICE FUND
NET REVENUE (EXPENDITURES) CHANGE 3,381
AIRPORT FUND
Airport Restaurant Operations department
In late summer of 2000, the Airport staff decided to take over the operations of the airport's restaurant.
Significant budget clean up is needed for: initial operations planning, managing the restaurant operations,
and recognizing ensuing restaurant sales revenue, etc. The Board of County Commissioners approved the
10
Previous Revised
Budget This Budget Pro" Budget
staff takeover, authorizing sufficient start-up costs, i.e., restaurant consultant, restaurant kitchen remodel,
initial food and liquor inventories, hiring part-time staff to get the restaurant operating again.
Airport restaurant operating revenue 0 52,600 52,600
Airport restaurant operating expenditures 22,000 70,000 90,000
17,400
Airport Capital Proiects department
In January 10, 2001, the Airport staff received permission from the BOCC to allocate $ 160,500 to additional
2000 capital projects as well as increasing some existing projects:
Restaurant remodel expenditures 0 45,000 45,000
(Restaurant repairs, replacements, & upgrade expenditures)
Terminal lobby's furniture replacement expenditures 61,000 40,000 101,000
Disabled passenger lift devise purchase expenditures 0 37,500 37,500
Terminal carpet replacement expenditures 77,973 22,000 99,973
Terminal lockers in boarding area expenditures 6,000 16,000 22,000
(Purchase a computerized locker system.) 160,500
The FIDS will display the airline arrival and departure flight information on video monitors. The current
system is owned by United Express and was not available to the other two airlines. This system was not
Y2K compliant and is no longer operable. The new FIDS will be used by all three airlines serving the airport
currently and is expandable to serve additional airlines in the future. In addition, the arrival and departure
information will be constantly updated and viewable on the airport's new web site, will be available to the
local cable TV company and can be obtained via the telephone on an Interactive Voice Response, IVR,
system. All three airlines support the purchase of the FIDS and are willing to pay for the installation,
maintenance and operation of the system.
In addition, other work is needed to complete the project such as new installation of electrical lines and
outlets, installation of new cabling throughout the building, access to the Internet and new phone line
connections. These projects will be completed through local contractors and suppliers. It is estimated that
all of these costs will not exceed $148,500, which includes a 10% contingency.
Flight info display system (FIDS) expenditures 100,000 48,500 148,500
The Aspen Valley Medical Foundation is giving the airport a 2000 grant for an automated external defibrillator
and trainer.
Defibrillator revenues 0 4,600 4,600
Defibrillator expenditures 0 4.600 4,600
0
AIRPORT FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (226,400)
11
Previous Revised
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SOLID WASTE CENTER FUND
Changes to the SWC fund approved by the BOCC on June 6, 2000:
Landfill Operating department
Competitive bidding selection of a new landfill operator results in a $ 50,000 increase to the operator budget
of$900,000 in the original budget.
Landfill operating expenditures 900,000 50,000 950,000
Solid Waste Center Capital Proiects
Groundwater assessment and corrective action plan, as directed by the Colorado Department of Public
Health and Environment includes:
1) Additional engineering for two more wells and development of a correction plan
2) Contamination source control, i.e., place final cover soil, regrade the landfill, and improve drainage as
much as possible in order to minimize the amount of water infiltrates.
Landfill capital project expenditures 580,000 35,000 615,000
SOLID WASTE CENTER FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (85,000)
RESOLUTION GRAND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 11611,309
12
Previous Revised
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INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR
MEETING ON THE 9 th DAY OF MAY, 2001 BY CONSENT AGENDA.
NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE 12 th DAY
OF MAY , 2001.
APPROVED AND ADOPTED AFTER PUBLIC HEARING AND SECOND READING ON THE
23rd DAY OF MAY, 2001 BY CONSENT AGENDA.
2001. PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 2nd DAY OF JUNE,
Attest: Board of County Commissioners
IN-d low
Je ette Jones Mick Ireland, hai an
D uty County Olerk Date: S i
Approved As To Form: Manager Approval:
I1
John M. Ely. Hilary %e)cher Smith
Count rney Countyanager
Approved As To Content: Recommended For Approval:
Ly n Dunlop Tom Oken
Budget Director Administrative Services Director
G:\lynnd\resolutions\2000\00-9reso.doc
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2000 FUND BALANCE ANALYSIS
Initial jAppropriatnsl Current Revised
Budget .. I Yr-to-Date jAppropriationj Budget
1/1/00 Fund Balance 33,764,900 0 0 33,764,900
2000 Net Revenue (Expenditures) (922,198) (10,366,921) 1,611,309 (9,677,810)
12/31/00 Estimated Fund Balance 32,842,702 (10,366,921) 1,611,309 24,087,090
GENERALFUND
OPERATING RESERVES
TV Translator (95,401) 90,901 (4,500)
Snowcat Sinking fund 32,299 (32,299) 0
Risk Management Retention Pools 983,312 0 983,312
ACS Sundeck Mitgtn - Envirommntl Contributr 5,600 0 5,600
Tipsy Taxi 213,484 0 213,484
Social Services in the General Fund 29,513 0 29,513
Bldg Inspctn-major projects 45,328 0 45,328
Lottery funds 40,928 0 40,928
Information Systems sinking fund 215,631 (15,366) 200,265
Informtn System -Annual mtnc. Pool 48,500 0 48,500
Informtn System - G.I.S. aerial maps 0 5,554 5,554
Office Equipment Pool 15,000 0 15,000
Fire Arms training machine sinking fund 2,456 1,624 4,080
One-time capital projects 315,868 (240,993) 74,875
Disaster Contingency 623,577 0 623,577
Long-term investment 469,820 0 469,820
Library advance 34,910 0 34,910
Courthouse Plaza land lease 23,664 0 23,664
3,004,489 (190,579) 0 2,813,910
CAPITAL RESERVES
Gen Fund Open Space Land Acqustn 90,218 0 0 90,218
Trails constrctn to mitigate PM-10 12,600 0 12,600
Superfund Landfill Fees 138,379 (38,750) 99,629
Dispatch replacement sinking fund 32,984 0 32,984
Joint Water Trust 75,899 0 0 75,899
Viet Nam Vet Memorial 5,819 0 0 5,819
355,899 (38,750) 0 317,149
DEBT SERVICE RESERVES
Lease/piurchase Refinances in 1998 490,500 0 0 490,500
490,500 0 0 490,500
3,850,888 (229,329) 0 3,621,559
GENERAL GOVERNMENT FUNDS
Social Service Fundmm� 73,730 (3,194) 70,536
Road Improvement Districts 30,155 0 (4,811) 25,344
Ambulance District 504,486 0 (17,174) 487,312
Enhanced 911 Authority 110,190 0 (21,007) 89,183
Ruedi Water& Power Authority 155,526 (138,613) 16,913
Use Tax:
Highway 82 517,096 (462,036) 127,692 182,752
County Road projects 1,461,097 (1,044,817) (78,530) 337,750
2,852,280 (1,648,660) 6,170 1,209,790
2000 FUND BALANCE ANALYSIS
Initial Appropriatns Current Revised
Budget Yr-to-Date lAppropriation] Budge t
ud et
ENTERPRISE FUNDS
AIRPORT
Operating and Capital Reserves 2,781,658 (1,303,265) (226,400) 1,251,993
Debt Reserves 1,199,000 0 0 1,199,000
SOLID WASTE CENTER 3,980,658 (1,303,265) (226,400) 2,450,993
Post-Closure reserve 1,842,995 0 0 1,842,995
Available for projects 1,988,460 (184,492) (85,000) 1,718,968
3,831,455 (184,492) (85,000) 3,561,963
TRANSPORTATION
0.5 CENT TRANSIT Sales/Use Tax
Operating and Capital Reserves 6,020,935 (669,156) 422,308 5,774,087
Pitco Transit Sales Tax Debt 588,150 0 0 588,150
6,609,085 (669,156) 422,308 6,362,237
LIBRARY
Library Endowment Fund 4,128,585 (365,333) (160,000) 3,603,252
Amendment one emergency reserve 31,906 0 31,906
Library Operations Fund
General fund loan principal (34,910) 0 (34,910)
Amendment one emergency reserve 47,661 0 47,661
Library Board contingency 90,000 0 (15,790) 74,210
Available for projects _ 140,525 (47,471) (162,057) (69,003)
4,403,767 (412,804) (337,847) 3,653,116
OPEN SPACE &TRAILS
Open Space Fund 4,237,501 (5,743,568) 1,613,277 107,209
Burnt Mtn Settlement agreement 0 0 0 0
4,237,501 (5,743,568) 1,613,277 107,209
HOUSING
County PILH gf 758,001 (432,846) (90,900) 234,255
Pitkin Iron housing project gf 180,764 1,400,000 1,580,764
Twinridge constn & repair 0 0 0
Housing Bonds -debt reserve 203,023 0 3,381 206,404
1,141,788 967,154 (87,519) 2,021,423
NET UNRESTRICTED FUNDS 1,935,280 1,142,801 306,320 1,098,799