HomeMy WebLinkAboutbocc.packet.12032014 - Supplemental Budget Appropriations
AGENDA ITEM SUMMARY
REGULAR MEETING DATE: December 3, 2014
AGENDA ITEM TITLE: 1st Reading, A Resolution of the Board of County
Commissioners of Pitkin County, Colorado, Providing
Supplemental Appropriations to the 2014 Budget (July
through December)
STAFF RESPONSIBLE: John Redmond and Susan Atwood
ISSUE STATEMENT: This budget resolution is required to formally adopt the budget
supplemental requests that have been approved by the BOCC from July through December of 2014.
BACKGROUND: Changes to the budget are informally approved by the BOCC throughout the
year during work session discussions. A budget resolution and public hearing is required to legally
change budget balances. This resolution is a compilation of the budget changes approved by the
Board. The informal approval process was designed to improve the efficiency of the organization by
allowing departments to move forward on projects needing budget adjustments without requiring a
formal resolution for each project.
LINK TO STRATEGIC PLAN: Each of these projects was previously evaluated and
approved by the board for its relevance to the strategic plan.
KEY DISCUSSION ITEMS: The Board should be familiar with these items from their work
session conversations; however four budget issues have become apparent as finance begins
preparing for year end. These elements should be appropriated into the 2014 budget that, due to
timing issues have not been brought before the Board.
New Items:
1. Both the 1% and ½ % sales taxes are trending to a 7.5% increase over budget. The
increased revenue requires increasing the payments to the City of Aspen, Town of
Snowmass Village and RFTA. It is estimated that the 1% sales tax will increase by
$574,715 and the ½ % will increase by $319,500. Of the ½ % tax, approximately
$60,578 will be added to the EOTC fund balance for transit oriented projects.
2. Health and Human Services received a grant from the Colorado Infant and Toddler
Quality and Availability Grant Program (HB 13-1291). The purpose of this program is to
improve quality in infant and toddler care, provide tiered reimbursement to high quality
early childhood programs, to increase the number of low income infants and toddlers
served through quality programs and to promote voluntary parental involvement. Pitkin
County received $56,546 for State fiscal year 2014 and $46,000 for State fiscal year 2014
for a total of $102,546. No matching funds are required.
3. Pitkin County has received a Congestion Mitigation and Air Quality Improvement
(CMAQ) grant for $165,580. Public Works is looking to purchase electric vehicles for
the County Pool. Staff has been waiting for information on the vehicles from State Bid to
present to the Board before any purchase is completed. County match will come from
already budgeted funds.
4. The BOCC accepted a WaterSmart grant from the Bureau of Reclamation in the amount
of $124,259 to study the best use of the effluent from a proposed septic wateswater
treatment plant. The money to match the grant will come from inkind staff time and
funds already budgeted for the treatment system.
BUDGETARY IMPACT: This budget resolution increases the County’s 2014 budgeted
expenditures by $6,875.733 which is offset by an increase in revenues of $5,766,767 for a net
increase to the county budget of $1,108.966. The table in Exhibit 1 identifies the budgetary
impact of this resolution and the budgetary ending fund balance for each fund.
RECOMMENDED BOCC ACTION: Approve and adopt the attached budget resolution upon
second reading January.
ATTACHMENTS:
1. Table “Changes in Budgetary Fund Balances”
2. A Resolution of the Board of County Commissioners of Pitkin County, Colorado
Providing Supplemental Appropriations to the 2014 Budget (July - December)
2014 Budgetary
Fund Net Change Changes By Ammended Fund
Balance 2014 Reso 3 Ordinances and 2014 Balance,
1/1/2014 Budget June-December Other Resos Budget 12/31/2014
General Fund:
Restricted fund balance
Debt Reserves - - - - - -
TABOR Reserve 703,449 - - - - 703,449
State Superfund Tip Fees 470,625 - - - - 470,625
Total Fund Balances Restricted 1,174,074 - - - - 1,174,074
Committed fund balance
Park Dedication Fees 723,373 (700,000) - - (700,000) 23,373
$10 Motor Vehicle Fee 134,559 (22,823) - - (22,823) 111,736
$1 E-Recording Surcharge 78,124 - - - - 78,124
Total Fund Balance Reserved By Policy 936,056 (722,823) - - (722,823) 213,233
Assigned fund balance
Air Quality Mitigation - - - - - -
Amount allocated to balance 5 year plan 350,000 - - - - 350,000
Minimum balance for working capital 3,296,551 - - - - 3,296,551
Tipsy Taxi 118,308 (23,800) - - (23,800) 94,508
Veterans Memorial 3,057 (500) - - (500) 2,557
Animal Shelter 80,000 (10,000) - - (10,000) 70,000
3,847,916 (34,300) - - (34,300) 3,813,616
Unassigned Fund balance 10,989,846 (1,545,064) (79,239) 200,000 (1,424,303) 9,565,543
Total General Fund Balance 16,947,892 (2,302,187) (79,239) 200,000 (2,181,426) 14,766,466
Other Funds:
Translator Fund 1,612,798 (436,853) - - (436,853) 1,175,945
Capital Projects Fund** 7,116,293 (6,127,490) (150,000) - (6,277,490) 838,803
Road & Bridge Fund - - - - - -
Human Services Fund 179,501 (14,380) - - (14,380) 165,121
Healthy Community Fund 72,380 56,198 - - 56,198 128,578
Redstone Ranch Improvement District Fund 15,540 1,406 (8,000) - (6,594) 8,946
Ambulance District Fund 411,642 (181,348) - - (181,348) 230,294
Open Space Fund 11,345,344 367,942 - (3,135,000) (2,767,058) 8,578,286
Enhanced 911 Fund 1,110,039 (134,870) - (82,382) (217,252) 892,787
Conservation Trust Fund 207 130 - - 130 337
Housing Impact Fees Fund*** 10,985,628 (6,413,408) - - (6,413,408) 4,572,220
Healthy Rivers and Streams Fund 1,566,331 (97,872) - - (97,872) 1,468,459
Public Health - - - - - -
Transit Sales/Use Tax Fund 9,423,012 226,608 60,578 - 287,186 9,710,198
Library Endowment Fund 7,401,511 (5,874,745) - - (5,874,745) 1,526,766
Library Fund 1,024,194 3,252,270 - - 3,252,270 4,276,464
Transit Sales Tax Debt Fund 165,429 - - - - 165,429
Twining Improvement District Fund 22,671 (723) (2,000) - (2,723) 19,948
General Obligation Debt Service Fund - - - - - -
County Lease/Purchase Fund - - - - - -
Airport Fund (Working Capital) 12,290,651 (1,968,713) (833,350) - (2,802,063) 9,488,588
Solid Waste Center Fund (Working Capital) 2,599,405 (737,133) (96,955) - (834,088) 1,765,317
Risk 449,006 - - - - 449,006
Health Insurance 2,757,171 - - - - 2,757,171
Total All Fund Balances 87,496,644 (20,385,168) (1,108,966) (3,017,382) (24,511,516) 62,985,128
*Fleet cost center net zero revenue/expenditure of $15,651 is not included on this worksheet.
Fund Name
2014 Revenue Expenditure Revised
Budget Change Change Budget
$$ $$
GENERAL FUND
Human Resources
Staff seeks to engage Lawson and Associates in designing a broader, more sustainable job classification system.
Consulting Purchased Services 10,374 - 29,126 39,500
- 29,126
Information Systems/GIS
With termination of the IGA with the City, two GIS employees have transferred to the County. The positions will be
financed with money that would have gone to the City for GIS services.
I.S. GIS Payment to Aspen 242,151 - (70,301) 171,850
I.S. Payment to Aspen 121,664 - (12,673) 108,991
GIS Manager - - 49,199 49,199
GIS Administrator - - 33,775 33,775
- -
A RESOLUTION OF THE BOARD OF
COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO,
PROVIDING SUPPLEMENTAL APPROPRIATIONS TO THE
2014 BUDGET (July-December)
Resolution # 14-____
Recitals
1) Unanticipated revenues were received in 2014 that were not appropriated, and will be used to offset
costs of the projects for which they were collected; and
2) Specific projects have been identified as priority projects and will be transferred from unspecified
budget allotments included in the 2014 budget; and
3) Fund balances, designated for certain purposes will be used for projects approved by the governing
boards, need to be appropriated in the 2014 budget; and
4) 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 _____________ and
interested citizens 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
2014 Revenue Expenditure Revised
Budget Change Change Budget
$$ $$
Business Information Technology Services (BITS)
Since the County terminated the IGA with the City in February, it is necessary to identify, value and divide some or all
of the shared IT infrastructure. Staff is requesting that the position of Network Administrator Section: Technology be
filled earlier than planned. This position will also serve as the project manager for the infrastructure replacement
project.
Network Administrator - - 27,083 27,083
Health Insurance - - 14,550 14,550
BITS Purchased Services - - 297 297
BITS Materials and Supplies - - 3,690 3,690
- 45,620
Facilities
Staff is requesting that the Facilities Admin Assistant be made full time. Currently the position is funded at 24
hours/week. This appropriation will fund the assistant at full time for the remainder of the year.
Admin Assistant 22,198 - 3,434 25,632
Health Insurance - - 1,059 1,059
- 4,493
FUND BALANCE CODING:
UNRESTRICTED GENERAL FUND TOTAL - 79,239
GENERAL FUND TOTAL - 79,239
NET INCREASE/(DECREASE) FUND BALANCE (79,239)
CAPITAL
Staff is working with a professional consulting firm to solve noise mitigation for the historic courthouse by focusing on
the windows and attic. Sound mitigation must be in place before February 2015 when the Library begins its
expansion.
Courthouse Window Replacement - - 150,000 150,000
- 150,000
Public Works has received a CMAQ grant to purchase electric vehicles for the County pool. Money already
budgeted for vehicle replacement will be used for the $34,420 match for the grant.
CMAQ Grant - 165,580 -
R&B Vehicle Acquisition (34,420)
PW Pool Vehicle Acquisition 200,000
165,580 165,580
FUND BALANCE CODING:
CAPITAL FUND TOTAL 165,580 315,580
NET INCREASE/(DECREASE) FUND BALANCE (150,000)
2014 Revenue Expenditure Revised
Budget Change Change Budget
$$ $$
HEALTH AND HUMAN SERVICES
Health and Human Services has accepted a grant from the Colorado Infant and Toddler Quality and Availability Grant
Program (HB 13-1291) Our region was awarded $451,673 with Pitkin County's portion being $56,603 for 2014 and
46,000 for 2015. Due to the difference between the State and County fiscal years the total amount is being
appropriated and the balance will be carried forward to 2015. Of the 2015 grant, $33,000 will pay for a family
engagement coordinator.
CCAP HB1291 Grant - 102,546 - 102,546
CCAP HB1291 Grant Purchased Services - - 69,546 69,546
CCAP HB1291 Grant Family Services Coordinat - - 33,000 33,000
102,546 102,546
FUND BALANCE CODING:
HEALTH AND HUMAN SERVICES FUND TOTAL 102,546 102,546
NET INCREASE/(DECREASE) FUND BALANCE -
REDSTONE RANCH ACRES
The Redstone Ranch district has requested that an additional $8,000 be appropriated for road maintenance and
snow removal.
Road Maintenance 1,000 - 5,000 1,000
Snow Removal 6,000 - 3,000 9,000
- 8,000
FUND BALANCE CODING:
REDSTONE RANCH ACRES FUND TOTAL - 8,000
NET INCREASE/(DECREASE) FUND BALANCE (8,000)
OPEN SPACE AND TRAILS
Staff, with the support of the Town of Snowmass Village, City of Aspen and the Open Space and Trails Board, has
accepted a generous donation from a private individual to fund the proposed Brush Creek Connector Trail.
BC Connector Trail Donation - 13,500 - 13,500
BC Connector Trail Construction - - 13,500 13,500
13,500 13,500
In 2014 OST introduced our first interactive online map and mobile application which was supported by the Etkin
Family Advised Fund at Aspen Community Foundation and the City of Aspen. Since the initial launch various
revisions have been noted to enhance the site's functionality. The Etkin Family Advised Fund is generously donating
funds to cover these enhancements.
Online Mapping Donation 28,000 13,000 - 41,000
Online Mapping Purchased Services 35,500 - 13,000 48,500
13,000 13,000
2014 Revenue Expenditure Revised
Budget Change Change Budget
$$ $$
FUND BALANCE CODING:
OPEN SPACE AND TRAILS FUND TOTAL 26,500 26,500
NET INCREASE/(DECREASE) FUND BALANCE -
TRANSIT SALES/USE TAX
Both the 1% and 1/2% 2014 sales tax have exceeded expectation and are trending to an increase of 7.5% over budget
This necessitates increases in the payments to the City of Aspen, the Town of Snowmass Village and RFTA.
Of the half cent sales tax, approximately 81% is paid to RFTA and the remaining 19% will flow to the EOTC fund
balance for transit oriented projects.
County Transit Sales Tax 4,260,000 319,500 - 4,579,500
RTA 1/2% Contribution 3,452,304 - 258,923 3,711,227
Transit 1% Sales Tax 7,662,862 574,715 - 8,237,577
RTA 1% Contribution 3,378,494 - 253,387 3,631,881
Payment to Snowmass Village 866,455 - 64,984 931,439
Payment to City of Aspen 3,417,913 - 256,343 3,674,256
894,215 833,637
FUND BALANCE CODING:
TRANSIT SALES/USE TAX FUND TOTAL 894,215 833,637
NET INCREASE/(DECREASE) FUND BALANCE 60,578
TWINING FLATS GENERAL IMPROVEMENT DISTRICT
The costs associated with snow removal services last winter were higher than budgeted. Additional budget needs
to be appropriated to fund snow removal services in November and December.
Snow Removal 5,500 - 2,000 7,500
- 2,000
FUND BALANCE CODING:
TWINING FLATS FUND BALANCE TOTAL - 2,000
NET INCREASE/(DECREASE) FUND BALANCE (2,000)
AIRPORT
In January of this year, Jim Elwood presented an AIS outlining Phase II of the Future Air Service Study. The study
was specific in the delineating the budget necessary for the project. Because it was not presented as an ordinance,
resolution or budget supplemental, the budget for Phase II was not formally adopted though the Board did approve
the plan.
Future Air Service Planning Study – Phase II - - 533,492 533,492
- 533,492
2014 Revenue Expenditure Revised
Budget Change Change Budget
$$ $$
AIRPORT (continued)
In August, the BOCC approved an ordinance accepting grant offers from the FAA and the State to fund an
environmental assessment of terminal area improvements on the east side of the airport. This appropriates the
project budget.
AIP 51 FAA Grant - 1,147,438 - 1,147,438
East Side EA Phase II FAA Grant - 3,102,562 - 3,102,562
East Side EA State Grant - 172,365 - 172,365
AIP 51 East Side Environmental Assessment - - 4,722,223 4,722,223
4,422,365 4,722,223
FUND BALANCE CODING:
AIRPORT FUND TOTAL 4,422,365 5,255,715
NET INCREASE/(DECREASE) FUND BALANCE (833,350)
SOLID WASTE
Solid Waste is preparing a landfill expansion permit. The State has requested additional geotechnical drilling to
increase the geologic knowledge of the expansion area.
Landfill Engineering 94,000 - 96,955 190,955
- 96,955
In September the BOCC passed an emergency resolution accepting a grant from the United States Bureau of
Reclamation to conduct a feasibility study to determine the best used of the effluent from proposed septic wastewater
treatment system. The grant award is $124,259. The County's 50% match will come from already budgeted funds.
This will appropriate the Federal share of the project and transfer the money to be used as the grant match.
WaterSmart Grant - 124,259 - 124,259
Water Treatment System 715,000 - (124,928) 590,072
WaterSmart Study - - 249,187 249,187
124,259 124,259
FUND BALANCE CODING:
SOLID WASTE FUND TOTAL 124,259 221,214
NET INCREASE/(DECREASE) FUND BALANCE (96,955)
2014 Revenue Expenditure Revised
Budget Change Change Budget
$$ $$
FLEET COST CENTER
Fleet has agreed to maintain the Aspen Fire District's 23 fire trucks. This requires the hiring of a new mechanic; the
cost of which will be offset by a service fee paid by the Fire Department.
AFD Service Fee - 15,651 - 15,651
Mechanic Salary and Benefits - - 9,665 9,665
Fitness Wellness 5,250 - 153 5,403
Health Insurance 131,560 - 3,167 134,727
Education and Training 5,250 - 333 5,583
Clothing Allowance 6,000 - 333 6,333
Computer 7,000 2,000 9,000
15,651 15,651
FUND BALANCE CODING:
FLEET COST CENTER FUND TOTAL 15,651 15,651
NET INCREASE/(DECREASE) FUND BALANCE -
TOTAL FOR RESOLUTION
UNRESTRICTED GENERAL FUND TOTAL - 79,239
GENERAL FUND TOTAL - 79,239
CAPITAL PROJECTS FUND TOTAL 181,231 331,231
HEALTH AND HUMAN SERVICES FUND TOTAL 102,546 102,546
REDSTONE RANCH ACRES - 8,000
OPEN SPACE AND TRAILS FUND TOTAL 26,500 26,500
TRANSIT SALES AND USE TAX FUND TOTAL 894,215 833,637
TWINING FLATS GID - 2,000
AIRPORT FUND TOTAL 4,422,365 5,255,715
SOLID WASTE FUND TOTAL 124,259 221,214
FLEET COST CENTER FUND TOTAL 15,651 15,651
TOTAL FOR RESOLUTION 5,766,767 6,875,733
TOTAL NET INCREASE/(DECREASE) ALL FUND BALANCES (1,108,966)
INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING ON THE _____TH DAY OF ___________, 2014.
NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE RESOLUTION PUBLISHED IN THE
ASPEN TIMES WEEKLY ON THE _____TH DAY OF ___________, 2014.
NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED ON THE OFFICIAL
PITKIN COUNTY WEBSITE (www.aspenpitkin.com) ON THE _____TH DAY OF ___________, 2014.
ADOPTED AFTER FINAL READING AND PUBLIC HEARING ON THE _____TH DAY OF ___________, 2014.
PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER ADOPTION, IN THE ASPEN TIMES WEEKLY ON THE
_____TH DAY OF ___________, 2014
POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY WEBSITE
(www.aspenpitkin.com) ON THE _____TH DAY OF ___________, 2014
2014 Revenue Expenditure Revised
Budget Change Change Budget
$$ $$
ATTEST: BOARD OF COUNTY COMMISSIONERS
_
Jeanette Jones Robert A. Ittner, Chair
Deputy County Clerk
DATE: _
APPROVED AS TO CONTENT: MANAGER APPROVAL:
_
John Redmond Jon Peacock
Finance Director County Manager