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�,�; RESOI�TICQI OF Tf� HOARD OF
c COi�]TSC CONMZZSSIONERS OF PITICIN Qpt&]TY, apIAgADp A�pPTING
''-' PORTIONS OF A�iJNTY ALYKII�7ISTRAZZVE POLICY ANb PROCEDURES
;;� MANtJAL� CONCEI�7ING BUDGETING, PUFtCf�SING AND FII�NCIAL
-�� REPDRTIII�
:� Resolution No, 83- 10 •
_ � �,
;`�'�, WI�32EAS, out of the ewlution o£ a centuYy old political entiiy into a modem
;�; management organization denanded by a rural coimty tsans£oxming into a sophisticated
;� resort c�nmmity, the Coimty Conmissi.oners reoYgani.zed the C�unty managerial structure �
�;Zj during 1982, crnating the neoessity tn adopt fo�l procedures consequent of the new
t� structure; and
�� Wf�REAS, since that reorganization, the Financial Advisory Board, as a part
.:g of their obZigation under the Pitkin County Home Ru7.e Charter, has been ccx�ilinq �'
;� reooampndations about budgeting, fi.nancial reporting and manage�nent oontml procedures
i� needed tn support the new structure; and
�i WF�REAS, the intent of their reconmendations is that the Board of County
� Ccmmissioners, the "BOOC", deteuaine appropriate kinds and levels of senri.ces pmvided
�;� from limi.ted Cotmiy resources and that specific actions needed for impleirnntation in
:s a changing environment becane the concern and responsibility o£ that 1ev�2 of m�nage- �.
d ment structure appropriate for the action needed; and ``
� Wf�RF.AS, the rec�nded appxuach reflects a hierarchy of ooncern ranging �✓
;� froan�nceptual pmjects at the BOCC level to specific line itens and vendors for r;
i;� purchases at the Department level with mstchi.ng autona�ry and responsibility at each
u level of m3nagement, making crucial that accountability be monitored accordingly; and
!�
;� Wff�RREAS, monthly reporting of actual activity conQared fio m�nthly planned '
;� budgets has been incorporated into the County's financial syst�n, in which the 1eve1
t.� of reportuig detail for the BOOC s�rizes tl�e entire range of County activities i.nto "
;3 a ooncise report to ensure a oo�rehensive conceptual understanding of overall finan�;at
'f condition, and Departrrental reporting is highly project oriented and shows the status �
�! of specific ven�r's purchase orders, *�+,;ring different proc.,edures at different � ;
�y� managerial levels: and �. �:
1�7
� WHEREAS, the County fiscal and budget year bears no predictable relationship
:4 t�o the changing demands for Cotmty services or to the extended periods needed to
� initiate and c�nplete oonstruction of capital projects required by an evolving cam-
�' munity, it is necessazy that a multi-year fiscal and policy plan be developed and �' -
!
mai.ntained to ai.d the BOCC in making responsible decisions about kinds and levels of
G� sexvice to be provided from each year's resources. :`+_.
� �i:
� NONT� Tf�REFORE, BE IT RESOLUED BY 'Pf� BQ21RD OF COUN7.'Y CONAIISSIOtg'.RS OF PITKII�]
� COL�77R, C�DIARAW, that the foliowinq m��agerial policies be inoorporated as oo�onents "�
l;.
� of the Pitkin Coimty Policy and Procedures Manual; e�
�-� BUDGETING POISCY - Establishing the Fiscal Plan ��:. _
�� l. By July lst of each year the BOCC will review and revise its Multi-year County �`:`.
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Policy Plan (current year+ 5 future years) which sets kinds and Ievels of ser- `� ' -"
:� vice for each section of county governcrnnt in each of these five funetional �',::
j areas: 'r, ::� :.
� . Opesating Policy, defining sexvices and sexvice levels, for each departme�it, �' "�•�'-
� e�ected�perfcxmed in the canuzg years,
. Develoi�zt Projects Policy, defining research or planning pmjects needed to
:� achieve'c�anging goa].s or methods,
. Capital Re�ir & Replacea�it Folicy, defining assets scheduled for replacement :
� or�jor repa�.is during coming years,
. Capital I�rov�nent PoJ.icy, defininq i�roveirent projects scheduled during the
��4 Y�.
� , Capital L�bt Service Plan, defining scheduled payments for asset aa;uisition
fitlanci.ng;
k� 2. a. In confoxmance with the Local Goverru�nt Eudget La�a, CRS 29-1-101, the Annual
� Co_w�ty Budget will be submitted tn the HOOC by Septenber 20th of each year for
consideration, public notice, and Public Hearing prior to adoption,
;' b. By December ].st of each year the BOCC will, adopt and appmpriate the Annual
� �imtv BudQet for the coming year, including a11 districts for which the County
�� has statutory responsibility, The annual budget will be adopted by fund tatals.
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�;•� c. In support of the Annual Coimty Budget, section budgets wi71 be oo�iled
`'r with the follaaing coa�Qonents, each having additional detail by Departrrent,
�;�.� project, line it�n, and monthly schedules:
;� - Annual Operatinq Budget
`` - Annual Developnent Pmjects Budget
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, t?� - Annual Capital. Repair & Replace�nent Budget
�i.`�" - Annual Capital Icipxovenent Projects Budget
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�:;� - Annual Capita3. Debt Service Sudget;
`� d. In st�port of the Annual County Budget, Section budgets will be m�iled, by
Departareat and pmject to line it�n detail with knaan vpndors and monthly
r�, schedul.es and budgets; -
�'� 3• By March ]st o£ each year, in order to ensure impla�ntation of its mil.ti-year ;'
�� Crnmty Policy Plan, the �will review and revise its Multi-y�ear County Fiscal j
�� Plan, adopted in the same format as the Annual County Budget, vn.th Section bud- '
gets as supporting detail, including provisi.on of tactical alternatives iror z
;, different rates of inf]ation, investrrnnt interest, co�unity graath or quality
� changes, and other relevant enviranmental fact�rs;
` � 4. By March lst of each year the HOCC will prepare for public d:stribution its
'� rnvised Multi-�+ear Budget Hoolc, e�laining kinds and levels of sexvice, oonse-
; quPnt of its current Mult�.-year Fiscal Plan, witl� analysis of its projected
fiscal concerns (to be resolved through annual revisions of the Multi-year
''` Po1ic1' Plan).
- �:-�.� �ese four doc�a�nts oo�rise decisio� points within the wntinuing spiral of management �
�� analysis thtvugh time.
��
' R�vi.sed
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�'� M7TC�'1 L
� Multi-year Fiscal PIan Jul� 1
i� Issue Multi-Year Budget Book Nei,•s ch 1
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� ? 3 mos. 4 mo5. �c.° ru.,.x �
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y:�y De�ber 1 July lst k.
'±:s, Azuzual B d t Multi-y Policy Plan �
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I R��4�Y .Se t.ZO `0.� (�4![LIlf
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;i Prnsent
�;; Annual Budget to
C: HOCY.
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�" BUD(�7P TRANSFERS POLICY - Changing the Fiscal Plan
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1. The BOCC may approve by fornial resolution changes of the adopted annual budget F
'� for the follvaing situations: �
� . Changes in pmjects, departrrw�ts, sections and general revenues, resulting in -
i� changes of tntal section revenues, expPxiditures or other sources and uses,
. Changes that alter future budgets by more than $10,000 in any future year of ;
�* the m�lti-year fiscal plan,
. C�anges in fund total.s,
. Changes in project or depari�nent budgets by more than $10,000. �
2. The Co�mty Manager may appxove changes of the adopted annual budget for the follaa- `
i
ing situations: + •
. Changes in the BOCC, Manager, Attorney and District Attorney budgets by amounts J
•' up to $10,000 resulting in no change in that section's revenues or expenditures, i
- . Changes withi.n General Revenues by annunts up to $10,000, resultinq in no chanqe �
in total General Revenues of each change.
3. Sectiva Aeads m3y approve chanqes of the adopted annual budget for the fol.lowing �
situati.ons: i
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, ; 3. (oontin�d).
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. Changes within or betsaeen sectio� departrmnts or projects by ammants up to
-�..� $10,000, resulting in no change of section revenues or P r+P�+GpG providing
^'.: the CoLmty Manager receives written advice of each change. .
„ 5 4. Depart�m±nt Heads may approve changes of the adopt�ed annual budget for the follaa-
�, = ing situations:
4: � . Changes within their departrrent or its pmjects by amoimts up to $5,000, result- �•
`' ing in no change of depariamnt revenues or e.xpenses providing the responsible j .
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;,^'a Section Head receives written advioe of each change. ;: '
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�:;-.?� PURL�IASING AUi'FIORIZATICN POLICY - I�lementing the Plan
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i�,_;_ 1. The Chair of the BOCC may approve all purchase orders and mntracts consistent
j;�;�;.� with the Annual Co�ty Budget, as fihen revised, for am�Lmts of $25,000 or more,
Kc';':� grovided that such purchase orders and oontracts have £irst bePn approved hy the
3::� Coimty Manager and the responsible Section and Departimnt I3eads,
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;;;-� 2. The Coimty Manager may appmve all purchase orders and mntracts �nsistent with
1:`'r.'
�.� the Annual Co�ty Budget, as then revised, for amoimts fran $10,000 to $25,000,
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,�,,,-�,? provided that such purchase orders and oontracts have first been approved by the
"` zessponsi.ble SeCti.on and Departrms�t Heads�
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;`-�'� 3. Eacfi Section Head m3y appmve all purchase ordexs and crntracts issued by the
:,,,� Departments for which that Section Head is responsible, consistent with the
��� Annual. Co�ty Budget, as then ievised, for atroimts fma$5,000 to $10,000, pro-
- _ �^'�:�-. vided that such purchase orders and contracts have first been approved by the
��� responsible Depariment Head,
4. Each Depaxtrn�t Aead may approve all purchase orders and a�ntracts oonsistent with
�'�` � the Annual Co� Bud t, as tl�en revised for amoimts
;�.°� tI' 9e . , uP � $5,000.
< � 5. Zhe Finance Directnr may approve Capital Debt Servioe payments oonsistent with
� the Annual Cotmty Budget, as then revised.
REPOKPTNG POLICY - Monitoring the Plan
y�"'� 1. Jul ]st of each ear the BOCC shall review in ublic session the Annual. Audit
, BY Y Y P
( � of the prior yeaz, Grants C�liance, and Client Advisory ComnPnt Reports prepared ='
s, � by their independent auditor. �;i
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� 2. By February 7st oE each year the HOCC shall review a report prepaxed by the Finanoe '
?` Directnr of sole source and emergency purchases of the prior yeaz as *�+,;red by
5:.:� the Pitkin County Procunement Code.
µ�� � 3. the end of - ril Jul Oci-�ober and Jan of each
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By r�p , y, uary year, the BOCC shall review
�-':-^ financial and performanoe reports of the prior quarter's activity of the Cowity
'+�� and those districts for which it has responsibility, includi.ng but not limited ta
F.�'� the follaaing types: '�
��' � , Quarterly financial report of revenues, expenditures and other sources and ;�� .
uses by project type within section as �ntrasted to budget, e�_;
;:;:`� . Quart�rly financial report of estimated year end fund balances, showing both �.
-`a specific restrictions and available amounts,
�.. .
_`.�� . QnasterlY report of those Assets and Liabilities, as *-�+,;red by the S(�C, crnn- a
y :� pared tn prior periods,
r, ,.QuarGerly perfozmanoe reports explaining the progress, schedule, and budget k
st�tus of all Operations, Development, Capital Repair & Feplace�mnt, Capital •!
, '� I�rov�ient, and Capital Debt. � F
' �' 4. Each month, the BOGC will be provided with financial and perfonnance reports of ;:•`;!>' �
`��� the prior months activity of the Coimty inclwding but not limited to the following
.�, tYpes:
�l�;i . Monthly Financial report of revenues, expenditures,attd other sources and uses
'��' by pmject type within section as opntrast�ed to budget,
i�
,�� , NbnthZy Financial report of €und balanoes, shcraing both specific restrictians
s and available anntmts,
�:; :
ii;- , Monthly perfo�manoe report of all Develo�enta2. and Capital I�rovement Projects
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�,.� explaining pmgress, sdiedule to cot�letion, and budget status,
r�y , Monthly Financial and Perfoxmance report of project revenue and expenditure
��, varian�s fs�cen budgeted amounts in excess of $25,000 or laaer levels if required
��,; by the BOCC, for either the prior month or year to date.
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(-,:;''.-� 5. Each month the CoLmty Manager, Section fleads, and Department Heads will be
ti'..'} provi.ded with financial reports of prior month and year-t�o--date activity as
;�>.�r.:;3 oontsasted to budget, in sufficient detail to be useful tn than.
' FII�IANCSAL ADVISORY BOP,RD YOLICY
� j �'� 1. The Cotmty Financial Advi50 Board the "FAB" Sha11 review the Mul.ti- eat Fiscal
<, xY � . y �,..
f:`:,:y-��j Plan and the Annual Cotmty Budget, with their supporting plans and docimpnts dur-
�� $ ing the �nual preparation periods for those plans and make such advisosy oampnts
;i;v;�a as their analysis warrants, to be included in both the forn�al adopti� prooesses y: ''�
t� ;� of those plans and in the annual review cycle of the Multi-year Policy Plan, y
° .� 2. The FAB shall review budget transfers within the Annual Cotuity Budget as they t
��°' occur throughout the year for those atroimts in exoess of $5,000 in order to
t,:;s.,
',-":',:�. diagnose planninq inadequacies, mntrol pxvblert�s, and unforeseeable external cir-
�^�},: cimstanoes with the aim of pmvidi.ng o�structive criticism to both the HOOC and
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';!;' managerial staff and ituther strenqtheninq the worth of the nwlti year plans.
F��c= 3. 7rie FPB shall revi.ew the quarterly reports presPnted tu the EOCC and m�lce such
`�'`' �nstructive co¢ment as is warranted.
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�'"��;: 4. The FAB shall have acoess to such existinq manthly reports as they desire in order
%"'` to better ia►derstand and di
�;;f„ acyiose areas for i�rovelnent in financial report�ng of
�-�>`- Coimty and related district activities.
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�i��`: 5. The FAB shall reviea the Annual Audit, Grants Cong�liance, and Client Advisory
"� Grnmierits of the prior year, and malce such oonstructive oo�mnts as is warranted. :
� :�,� 6. 4Yie FAB shall review the sole sour� and eme
� and make such constsuctive mnments as is warrant�ecl,���es of the prior year
;-:.'-'.� ORGANIZATICt�i, STRUCIRIRE - Definition
,t-._
�,. 1. As used within this Policy and Prooedures Manual., the ternu Section Head, Sech.ion
"' Budget, Departxrent Head shall refer to the current organizatianal structurn as
;. may be revised fmm time to tu� by resoluti� of the BOCC and that this structure
,. `�� shall be included as a policy oo�oaient of this manual as sharm in E�ibit "A".
c'~'�'� 2. Sections shall be the sigaificant spending agencies mfemnced i.n the budget, for
the purpose of specifically oo�lying with the Loca2 Governn�ent Budget Law, CRS
� 29-1-106 and 29-1-111.5, �'�
3. Changes from the adopted budget shall be de£ined as the w�rtil.ative from the last ,�
';r''.;; appmved amow►t Eor any project.
'r-•';;j APPROVED AND AWPTED THIS 24TH AAY OF JANUARY ,]983 BY TFIE SOARD OF COUNTSC CON�
G'.;,., —
1;.;:i NffSSIQ�ftS OF PITKIN COi&�'PY, QOIARADO.
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�^'�,; BOAItD O$ ODU[�l.'SC $SIOI�RS �
` ' � PITRIN QOt]NTY, dOIA S
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:`'''i lewis Scanlan
� Deputy Clerk and R�oorder
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Wesley A. Li t j.`'' '":
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