HomeMy WebLinkAboutbocc.res.062.1979 �,._
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4 RESOLUTION OF TAE BOARD OF COUNTY
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COMMTSSIONERS OF PITKIN COUNTY, COLORP.DO,
AUTHORIZING CHANGES IN THE ACCOUNTING METHOD
FOR CERTAIN DEBT SERVICE AND CERTAIN OFFSETTING
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REVENUE AND EXPENDTTURE TRANSACTIONS ANID APPROPRIATING
._=� THE OFFSETTING REVENUES AND EXPENDITURES
Resolu#i.on No. 79-��
� WHEREAS
, generally accepted standards have been establi.shed
� for the accounting of transactions by governmental entities and,
.`t WHEREAS, during the preparation of the 1978 budget, certain F
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� of these standards were not followed, necessitating the changes ;
Fi detailed below and �
r;I WHEREAS, the makinq of these accounting changes in no way x
;,rs alters the intent of either the 1978 approved budget or the a
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way the transactions were actually recorded and results sn ;
no nat increase or decrease of the County's financial position. ��
NOW, THEREFORE, be it resolved by the Board of County �
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Commissioners oE the County of Pitkin, Colorado that: �
1. Accounts be set up in a separate Debt Service Fund
_ for previously budgeted capital acquisitions and the :�
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; 1978 budget be adjusted as follows: ��
Clerk - voting machine capitalized lease .
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00110-97200 Transfer to Debt Service $14,656.00 ;.{
' 00110-86664 Voting machines {$14,656.00)
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'; 20000-95001 Transfer from general fund ($14,656.00)
20000-88052 Principal - voting lease $13,866.00 ;y
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20000-88152 Interest - voting lease $ 790.00 �,
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Debt Service - Mack mruck Iease
20000-95111 Transfer from Road & Bridge ($19,450.9Q) `y
2000Q-88053 Principal - _M_ack Truck $19,450.00
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Public p7orks � Howell & Oden land acauisition notes �
10300-97200 Transfer to Deht SerVi.ce $20,817.OQ �
10300-8II003 '.pra.ncipal - FLowell ($ d,35Q.00,) �:�
10300-88103 Interest - Howell ($ 1,305.00)
_ 10300-88104 Interest - Oden ($12,951.00)
1Q30Q�8800a Princi�al - Oden �$ 2,211.00)
' 20000-95001 Transfer Erom Public Works ($20,817.00)
, 20000-68003 Principal - Aowell $ 4,350.Q0
20000-88103 Interest - Howell $ 1,305.OD
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Z0000-88004 Principai - Oden $ 2,211.00
20000-88104 Interest ' Oden $12,951.00
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Airport - 1971 Series D&E anticipation warrants
I 40490-97200 Transfer to Debt Service $42,720.00
40490-88001 Principal - antic. warrants ($36,000.00)
- 40490-58101 Interest - antic. warrants ($ 6,720.00)
2Q000-95404 Transfer from Airport ($42,720.00)
20000-88001 Principal $36,000.00
20000-88101 Interest $ 6,720.00
Debt Service - Courthouse xerox lease
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20000-95001 Transfer from Gen. Fund ($ 4,722.00)
20000-88501 xerox lease - principal $ 3,681.00 �
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20000-88151 xerox lease - interest $ 1,041.00 �
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2. Charges previously recorded as a reduction of expenditures ?
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be recorded as a revenue and the 1978 budget be ad- ?
justed as follows: �
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GeneraZ Adminstrative - intragovernmental xerox charges
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00100-63798 xerox charges {$ 8,60Q.00) j
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00100-82822 xerox repair & maintenance $ 2,243.00 �
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00100-82533 xerox rental $ 1,635.00
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' 00100-97200 Transfer to Debt Service $ 4,722.00
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: BOCC/Manager - City of Aspen share of NWCCOG dues
00113-62874 Aspen share NWCCOG ($ 8,606.00)
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Q0113-80223 NWCCOG dues $ 8,606.00
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3. As requested by the State Auditor, payments in lieu
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of taxes should be recorded as General Fund revenues,
not Public Works Fund revenues as previously recozded, ?
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resulting in the need to adjust related transactions
and the 1978 budget as follows:
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Public Works Fun@ '
10300-62200 PILT $350,000.00
10300-84002 Roaring Fork T.V. ($ 27,000.00j �;:
10300-86�32 Open Space Acquisition ($302,183.00)
10300-97200 Transfer to Debt Service ($ 20,817.00)
`f General Fund ;�
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00185-84002 Roaring Fork T.V. $ 27,000.00
00191-86032 Open Space Acquisition $302,163.00
00191-97200 Transfer to Debt Service $ 20,617.00
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00191-62200 PILT ($350,000.00) .A���
Debt Service Fund
20000-95001 Transfer from General Fund ($20,817.00)
20000-95103 Transfer from Pub]ic Works Fund 20,817.00 '
Approved by the Board of County Commissioners of Pitkin
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�; County, Colorado, at their regular meeting held May 29, 1979. i
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ATTEST: BOARD OF COUNTY COMMISSIONERS
PITKIN. COUNTY, COLORADO t
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Loretta Banner By.Jo E. ar s, Jr., -
Counzy Clerk Ch'i n .:; .
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APPROVED AS TO FORM: � -� ..�,,,,Q N
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andra M. tuller r ,� '•- ` •''y1'
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APPROVES AS TO BUDGET: .
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Jo Eldert
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