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RESOLUTION OF THE BOARD OF
COUNTY CAMMISSIONERS OF PITRIN COIINTY, COLORADO
UPDATING PORTIONS OF THE CAUNTY ADMINISTRATIVE
POLICY AND PROCEDURES MANUAL, SPECIFICALLY
BUDGETING, PURCHASING� FINANCIAL REPORTZNG !'!'-'
AND THE ROLE OF THE FINANCIAL ADVISORY BOARD ��'`
�`: .
Resolution No. 87- 21 -
�:
�,,
WHEREAS, the Board of County Commissioners adopted certain
administrative policies and procedures in the areas of budqeting,
�i purchasing and financial reporting in Resolution 83-10; and ;
;;.
•� WHEREAS, the financial staff of Pitkin County recommends �"�
� updating those policies and procedures. r
s
NOW, THEREFORE� BE IT RESOLVED BY TAE BOARD OF COUNTY �
::�3i �.�
.e�, CAMMISSIONERS OF PITKIN COUNTY, COLORADO, that the administrative
r� policies and procedures adopted in Resolution 83-10 are replaced ��V��
'`" '}� by the following:
c.� B[ZA�ETING POLICY_-_�stablishing the Plan
� This section outlines in calendar form the annual budget cycle
for creating a formal Multi-year Plan for Pitkin County.
{� -
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�`i� Resnonsibili� pate as
� Staff & BOCC Ongoing 1) Assess exiting conditions and
needs f or major programs.
,,�:
<�_#i
� BOCC & FAB April 2) Review prior year final finan-
���:q cial position report
::�
BOCC & FAB May 3) Identify �ajor budgetary issues
facing the County such as: -
a) financial condition �:;
- b) economic trends �
c) unfunded projects k`t
a d) changing community needs or
'�g conditions
f) intergovernmental relation-
� ships �;
_� g) natural disasters � ,
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Responsibility Date ask
BOCC May 4) Adopt policies addressing these
issues and directing staff in
the preparation of their plans
and budgets.
a) budget policies i::..
b) economic assumptions i:�`-
° c) program goals and objectives
d) priorities �:` �
Staff June 5) Update program goals, objec- '
tives, and perf ormance indica-
_:=�' tors. ,:
6) Analyze alternative service �
� levels and implementation `�
`�� methods and select the best
;�-:;� alternatives. �
�`�3:._°` 7) Prepare multi-year implementa- ;�
tion plan and budget requests �:'
-� for the coming yeaz including
�:':�� the following:
,�"±� a, and perfo ma ce indi ator$es,
�=�=m b) operating budgets for all
..t� departments including cost �
--• center s
".`�0� c) alternative levels of
=� operation
'o-�''� d) 10-year capital replacement ,
•--'+,� schedule
�;; e) capital improvement and
;: i developmental projects fot 5
_u;� years
" f) general revenue assumptions
-:,:";:� and projections for 5 years
�i� g) capital debt service for 5
years
`�� Staff July 1 8) Submit budget requests and plan
,�� to Budget Director
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�tesDOnsibility Date Task
County Manager July 9) Review budget requests and plan -
Section Heads ;;,_:
Budget Director �i -
h::_
Budget Director August 10) Update the Multi-yeat Plan �"
for: -
� a) prior year actual results -
_":� from #2 �
b) bud,get requests and plans ;�E•.
from #'s 7-9 �.
`,_„� c) economic assumptions from �•.-
""� d) budget policies from 94 �
- e) unfunded projects ��
F's
��"� Manager and September 11) Present the coming-year budget
�:`.� Budget Director as part of the Multi-Year Plan
:-:o (CRS 29-1-107)
. ��
��° BOCC September 12) Review the Multi-year Plan and �
.=y+,' FAB as Advisory change goals, objectives,
�3,� assumptions, policies, or •
„-�� priorities as necessary to
•';:,i balance all years of the Plan.
�
'� Budget Director September 13) Revise the Multi-year Plan for
'..;.:��; changes arising from BOCC-FAB
�� review.
'�'i�`=
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� Budget Director October 14) Issue a "user—friendly" budget
and FAB summary document to the public. -::
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Responsibilitv Date Task
Budget Director Late 15) Public notice that the coming-
October year budget is available for
inspection in detail by the .
public and that any comments
may be submitted to the BOCC ._
regarding its content. (CRS 29- �,,..
1-108) . x•'•:-
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BOCC 4th Monday 16) Budget public hearing and first ti
in October reading of resolutions to adopt -
and appropriate the coming-year
� budget (by ftu�d)
.,� '`
� ��
BOCC 2nd Monday 17) Second ceading of the resolu- � �
�•`-•'� in November tions to adopt and appropriate ,;?•
the coming year budget (CRS 29- r:�
- I-110) -
.� ;::�
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�^_� SOCC 2nd Monday 18) Resolution to set the mill levy
'"� in November for County funds and districts -
;;`�
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�`.&%`� BOCC November 15 19) Certification of all mill
levies (CRS 39-1-111)
�-�;�
'^' , Budget Staff November 20) Finalize the Multi-year Plan '`
- '.� '�i,
,';�'� December and present it for public
;-,�
distribution.
- Budget Staff December 21) Enter the coming-year budget
:`=� into Finance Department records
_ and issue approved budgets to d
�':= all County departments.
-� ;
The annual process begins again in }
Apzil with the review of prior year '=`;'r��
financial position. .t �<
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. . 87-2� .h,
�UDGET TRANSFER AND PURCAASTNG Ai��RiZAT ON g?��,Y - �hangina
and implementina the plan .
The following table summarizes the level of authorization
required for changes to the annuaZ budget and purchases there- ;�;�:
under: ,+:,•- "
�:� -
�.
Authorization New Project Budget Changes Contracts }:,
Level Budget & Contract & Purchase �'
Change Orders To �rders
;� Approved Proj�cts ,
F
^ Department Heads - < $10,000 off set <$ 10,000
within dept. ` ��
� /Program
� �
� � .
�
Section Heads - � 25 000 & 108 �r
u '-���' $ , $10,000 to 25,000
off set within section ;'
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�
,�
-� County Manager < $ 10,000 < $25,U00 & 10� - ,
; + zero cost; off set between sections _
� advise BOCC -
,�
+`_.� Board of County >$ 10,000 >$25,000 & 10� > $ 25,000
� Commissioners or not off set chair approval;
-� advise BOCC
`;;�
'';�
�,� otes: �: �
�) A. General: i
1) Successive signatures are required for approval at each �
level f or all categories of this table. `'•
2) Off setting budget changes and new project budqets may ��
not involve more than one fund except for the general
� fund and those £unds subsidized by the general fund �F
� (e.g., Road and Bridge fund and Housing Authority �
� fund). �:,
; 3) BOCC budget approval, when required, will be via a
� foimal supplemental appropriation resolution.
; 4) Any changes in total fund revenues, expenditures, or �
� other sources and uses authorized at a level below the �:'.� _
� BOCC will be summarized and approved by the BOCC at ;^r
� year-end to comply with state law. :F �,�-;�;
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B. New Project Budget:
1) "Zero cost" means the new project's cost can be offset
by additional revenue or a reduction in another
project's cost. �A� -
�':<;.; .
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C. Budget Changes and Contract Change Orders: r._,..
1) "$25,000 + 10$" means each change must be at least �: '.
$25,000 and it must also be at least 108 of the
originaZ budget.
2) If any series of change orders increase a contract
,. amovnt from less than $25,000 to greater than 525,000, �
that contract must be authorized by the BOCC. �- '
3) BOCC approval will also be required for any budget ��: ..
��, $25n000, that alter future year budgets by mote than
r ;���:;_�-���..
'� 4) Budget changes may be increases or decreases. ;,
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'` � D. Coatracts and Purchase Ordecs:
� 1) Al1 purchase orders and contracts issued by Pitkin
� County must be consistent with the annual budget. The
� Finance Department will review purchase orders in �
;; excess of $10,000, for adequate budget. �
2) If a departmental putchase order for $10,000 or less ; -
:� increases to more than 510,000, section head approval
,Z is required and budget will be verified,
,� REPORTING POLICY - Monitoring the Plan Ft
F,
S1. By March lst of each yeac the BOCC shall review a repott
,� prepared by the Finance Director of sole source and emer-
'� gency purchases of the prior yeaz as required by the Pitkin
.� County Procurement Code. :
i:
2. By July lst of each year the BOCC shall review the Compre- �
'� hensive Annual Financial Report in a public meeting.
`;�� 3. Each month the BOCC, County Manager, Section fleads, and ��
De artment Heads will be f`
_.� p provided with financial reports of .�
the prior month and year-to-date activity as contrasted to
i budget, in sufficient detail to be usef ul to them. �
� 4. Each month the BOCC will be advised in writing of the status ::�
? of majoc revenue sources and any other items of major �
significance.
+ 5. By the end of January, April, July, and October the BOCC
i shall review financial reports of the ptior quarter's \
,� activity of the County, including but not limited to the �-Y :.:t•
following: +`> �"��"�
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r k.�f��J 4��?�'!j'�4' '3a�a �t';�{{,f't` L �,,nk, .y�, ''��.��' ���� � �� �'6'���i�i• �i�r�i�7 ? .•
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a. The exception report of project revenue and expenditure
variances from budgeted amounts in excess of $20,000
for the prior quarter and $25,000 for the year-to-date -
(or other limits at the BOCC's discretion} . These ;�:.;;,;.:
exception ceports will be used to draft a supplemental ;�?:'
appropriation in the following month to resolve the �'. ,
problems that appear on the report.
b. A report of estimated year end fund balances, showing -
� both specific restrictions and available amoun,ts from
' the last supplemental appropriation. !>"
c. A quarterly report of assets and liabilities, as
_;� required by the BOCC, compared to prior periods. On1y ��
$ the quarterly investment report is being used current- �.,;
� ly, while the airport receivable report has been
.;; � integxated into the guarterly exception repott. ��
,;�a .t
'� EIN�13CIAL ADVISORY BOARD ROLE
� 1. The County Financial Advisory Board, the "FAB," shall review
� the Multi-year Plan and the Annual County Budget with their
�'� supporting documents during the annual budget preparation '
,;_:+� period and make such advisory comments as their analysis
warrants.
-,� 2. The FAB shall review all budget chanqes that are submitted
to the BOCC f or approval,
�''` 3. The FAB shall review the quarterly reports presented to the
.: BOCC. A quarterly joint meeting of the FAB and BOCC will be
`�� held fot constructive comment and discussion of significant
;'� issues arising during the quarter.
;� 4. The FAB shall have access to such existing monthly reports
as desired in order to improve the finattcial reporting of ��
.�� the County. �
`! 6, The FAB shall review the sole source and emergency purchases
;�� of the prior year and make such constructive comments as are _
� warranted. �
� 7. The FAB shall review the Comprehensive Annual Financial �
� Report and make such constcuctive comments as are warranted. �
�
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� �i 7-2-�
ORGANIZATIONAL STRUCTURE
1. As used within this Policy and Procedures Manual, the terms
Section 8ead, Section Budget, and nepartment Aead shall
refer to the current o=ganizational structure as may be " -
revised from time to time by the BOCC and included in the � '
policy manual. �'�
2. Sections shall be the significant spending agencies refer- ��
- enced in the budget, for the purpose of specifically
� complying with the Local Government Budget Law, CRS 29-1-106
__;,� and 29-1-111.5.
4
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- APPROVED AND ADOPTED THIS 23RD DAY OF FEBRUARY� 1987 BY THE BOARD �'
�' OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO.
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�,�; ATTEST: BOARD OF COUNTY COMMISSIONERS y,.
PITKIN COIINTY, COLORADO �
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�``�� �Gr C�GG�Gc
;,�t=� Patncia Belfon Geor e Mad en, Chairman _
Deputy Clerk an Recorder
'"`�'�� APPROVED AS TO FORM:
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`r� Th as Fenton Smi h
`r'� County Attorney
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'''� RECOMMENDED FOR APPROVAL
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�"�� _P
;,,� Lynn Dunlop
�,:�7 Budget Director =i
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