The URL can be used to link to this page

Home My WebLink Aboutbocc.packet.12152014 - Supplemental Budget Appropriations AGENDA ITEM SUMMARY REGULAR MEETING DATE: December 15, 2014 AGENDA ITEM TITLE: 1st Reading, An Emergency Resolution of the Board of County Commissioners of Pitkin County, Colorado, Providing Supplemental Appropriations to the 2014 Budget (July through December) and, 1st Reading, An Emergency Resolution of the Board of County Commissioners of Pitkin County, Colorado, Providing Supplemental Appropriations to the 2014 Budget (CMAQ Grant) STAFF RESPONSIBLE: John Redmond and Susan Atwood ISSUE STATEMENT: A budget resolution is required to formally adopt budget supplemental requests that have been approved by the BOCC from July through December of 2014. At the board meeting of December 3rd, this resolution was continued for 1st reading to December 15th. The Board requested the CMAQ grant budget be transferred to a separate resolution for discussion purposes. Both resolutions are attached. Due to posting requirements the resolutions are considered as “emergency” resolutions. 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. The first 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 three budget issues have become apparent as finance begins preparing for year end and are included in the first resolution. 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. 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 wastewater treatment plant. In-kind staff time and funds already budgeted for the treatment system will be used to match the grant. BUDGETARY IMPACT: The first budget resolution increases the County’s 2014 budgeted expenditures by $6,694,502 which is offset by an increase in revenues of $5,585,536 for a net increase to the county budget of $1,108.966. The resolution for the CMAQ grant is a net zero with no impact on fund balance. The table in Exhibit 1 identifies the budgetary impact of these resolutions and the budgetary ending fund balance for each fund. RECOMMENDED BOCC ACTION: Approve and adopt the attached budget resolutions. ATTACHMENTS: 1. Table “Changes in Budgetary Fund Balances” 2. An Emergency Resolution of the Board of County Commissioners of Pitkin County, Colorado Providing Supplemental Appropriations to the 2014 Budget (July - December) 3. An Emergency Resolution of the Board of County Commissioner of Pitkin County, Colorado Providing supplemental Appropriations to the 2014 Budget (CMAQ Grant) Changes in Budgetary Fund Balances 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 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) At its regular meeting on December 3, 2014, the board of County Commissioners directed staff to bring this resolution forward on December 15 2014 with a public hearing scheduled for December 17th. Due to the public noticing provision of the home rule charter there was not sufficient time to post notice of a public hearing for December 17th, and that issue coupled with the fact that supplemental appropriations should be approved in the current fiscal year, this resolution is being brought forward as an emergency resolution and will be noticed for a confirmatory public hearing on January 14, 2015 at which time interested citizens will be 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 2014 budget as follows: 2014 Revenue Expenditure Revised Budget Change Change Budget $$$$ GENERAL FUND Human Resources Staff seeks to engage Lawson and Associates in designing a broader, more sustainable job classification system. Consulting Purchased Services 10,374 - 29,126 39,500 - 29,126 Information Systems/GIS With termination of the IGA with the City, two GIS employees have transferred to the County. The positions will be financed with money that would have gone to the City for GIS services. I.S. GIS Payment to Aspen 242,151 - (70,301) 171,850 I.S. Payment to Aspen 121,664 - (12,673) 108,991 GIS Manager - - 49,199 49,199 GIS Administrator - - 33,775 33,775 - - 2014 BUDGET (July-December) Resolution # 14-____ Recitals AN EMERGENCY RESOLUTION OF THE BOARD OF PROVIDING SUPPLEMENTAL APPROPRIATIONS TO THE COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO, 2014 Revenue Expenditure Revised Budget Change Change Budget $$$$ 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 Fac ilities 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 FUND BALANCE CODING: CAPITAL FUND TOTAL - 150,000 NET INCREASE/(DECREASE) FUND BALANCE (150,000) 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 Coordinator - - 33,000 33,000 102,546 102,546 2014 Revenue Expenditure Revised Budget Change Change Budget $$$$ FUND BALANCE CODING: HEALTH AND HUMAN SERVICES FUND TOTAL 102,546 102,546 NET INCREASE/(DECREASE) FUND BALANCE - REDSTONE RANCH ACRES The Redstone Ranch district has requested that an additional $8,000 be appropriated for road maintenance and snow removal. Road Maintenance 1,000 - 5,000 1,000 Snow Removal 6,000 - 3,000 9,000 - 8,000 FUND BALANCE CODING: REDSTONE RANCH ACRES FUND TOTAL - 8,000 NET INCREASE/(DECREASE) FUND BALANCE (8,000) OPEN SPACE AND TRAILS Staff, with the support of the Town of Snowmass Village, City of Aspen and the Open Space and Trails Board, has accepted a generous donation from a private individual to fund the proposed Brush Creek Connector Trail. BC Connector Trail Donation - 13,500 - 13,500 BC Connector Trail Construction - - 13,500 13,500 13,500 13,500 In 2014 OST introduced our first interactive online map and mobile application which was supported by the Etkin Family Advised Fund at Aspen Community Foundation and the City of Aspen. Since the initial launch various revisions have been noted to enhance the site's functionality. The Etkin Family Advised Fund is generously donating funds to cover these enhancements. Online Mapping Donation 28,000 13,000 - 41,000 Online Mapping Purchased Services 35,500 - 13,000 48,500 13,000 13,000 FUND BALANCE CODING: OPEN SPACE AND TRAILS FUND TOTAL 26,500 26,500 NET INCREASE/(DECREASE) FUND BALANCE - 2014 Revenue Expenditure Revised Budget Change Change Budget $$$$ TRANSIT SALES/USE TAX Both the 1% and 1/2% 2014 sales tax have exceeded expectation and are trending to an increase of 7.5% over budget. This necessitates increases in the payments to the City of Aspen, the Town of Snowmass Village and RFTA. Of the half cent sales tax, approximately 81% is paid to RFTA and the remaining 19% will flow to the EOTC fund balance for transit oriented projects. County Transit Sales Tax 4,260,000 319,500 - 4,579,500 RTA 1/2% Contribution 3,452,304 - 258,923 3,711,227 Transit 1% Sales Tax 7,662,862 574,715 - 8,237,577 RTA 1% Contribution 3,378,494 - 253,387 3,631,881 Payment to Snowmass Village 866,455 - 64,984 931,439 Payment to City of Aspen 3,417,913 - 256,343 3,674,256 894,215 833,637 FUND BALANCE CODING: TRANSIT SALES/USE TAX FUND TOTAL 894,215 833,637 NET INCREASE/(DECREASE) FUND BALANCE 60,578 TWINING FLATS GENERAL IMPROVEMENT DISTRICT The costs associated with snow removal services last winter were higher than budgeted. Additional budget needs to be appropriated to fund snow removal services in November and December. Snow Removal 5,500 - 2,000 7,500 - 2,000 FUND BALANCE CODING: TWINING FLATS FUND BALANCE TOTAL - 2,000 NET INCREASE/(DECREASE) FUND BALANCE (2,000) AIRPORT In January of this year, Jim Elwood presented an AIS outlining Phase II of the Future Air Service Study. The study was specific in the delineating the budget necessary for the project. Because it was not presented as an ordinance, resolution or budget supplemental, the budget for Phase II was not formally adopted though the Board did approve the plan. Future Air Service Planning Study – Phase II - - 533,492 533,492 - 533,492 2014 Revenue Expenditure Revised Budget Change Change Budget $$$$ AIRPORT (continued) In August, the BOCC approved an ordinance accepting grant offers from the FAA and the State to fund an environmental assessment of terminal area improvements on the east side of the airport. This appropriates the project budget. AIP 51 FAA Grant - 1,147,438 - 1,147,438 East Side EA Phase II FAA Grant - 3,102,562 - 3,102,562 East Side EA State Grant - 172,365 - 172,365 AIP 51 East Side Environmental Assessment - - 4,722,223 4,722,223 4,422,365 4,722,223 FUND BALANCE CODING: AIRPORT FUND TOTAL 4,422,365 5,255,715 NET INCREASE/(DECREASE) FUND BALANCE (833,350) SOLID WAST E Solid Waste is preparing a landfill expansion permit. The State has requested additional geotechnical drilling to increase the geologic knowledge of the expansion area. Landfill Engineering 94,000 - 96,955 190,955 - 96,955 In September the BOCC passed an emergency resolution accepting a grant from the United States Bureau of Reclamation to conduct a feasibility study to determine the best used of the effluent from proposed septic wastewater treatment system. The grant award is $124,259. The County's 50% match will come from already budgeted funds. This will appropriate the Federal share of the project and transfer the money to be used as the grant match. WaterSmart Grant - 124,259 - 124,259 Water Treatment System 715,000 - (124,928) 590,072 WaterSmart Study - - 249,187 249,187 124,259 124,259 FUND BALANCE CODING: SOLID WASTE FUND TOTAL 124,259 221,214 NET INCREASE/(DECREASE) FUND BALANCE (96,955) 2014 Revenue Expenditure Revised Budget Change Change Budget $$$$ FLEET COST CENT ER Fleet has agreed to maintain the Aspen Fire District's 23 fire trucks. This requires the hiring of a new mechanic; the cost of which will be offset by a service fee paid by the Fire Department. AFD Service Fee - 15,651 - 15,651 Mechanic Salary and Benefits - - 9,665 9,665 Fitness Wellness 5,250 - 153 5,403 Health Insurance 131,560 - 3,167 134,727 Education and Training 5,250 - 333 5,583 Clothing Allowance 6,000 - 333 6,333 Computer 7,000 2,000 9,000 15,651 15,651 FUND BALANCE CODING: FLEET COST CENTER FUND TOTAL 15,651 15,651 NET INCREASE/(DECREASE) FUND BALANCE - TOTAL FOR RESOLUTION UNRESTRICTED GENERAL FUND TOTAL - 79,239 GENERAL FUND TOTAL - 79,239 CAPITAL PROJECTS FUND TOTAL - 150,000 HEALTH AND HUMAN SERVICES FUND TOTAL 102,546 102,546 REDSTONE RANCH ACRES - 8,000 OPEN SPACE AND TRAILS FUND TOTAL 26,500 26,500 TRANSIT SALES AND USE TAX FUND TOTAL 894,215 833,637 TWINING FLATS GID - 2,000 AIRPORT FUND TOTAL 4,422,365 5,255,715 SOLID WASTE FUND TOTAL 124,259 221,214 FLEET COST CENTER FUND TOTAL 15,651 15,651 TOTAL FOR RESOLUTION 5,585,536 6,694,502 TOTAL NET INCREASE/(DECREASE) ALL FUND BALANCES (1,108,966) 2014 Revenue Expenditure Revised Budget Change Change Budget $$$$ INTRODUCED, READ AND ADOPTED AS AN EMERGENCY RESOLUTION 0N THE _____DAY OF ___________, 2014 AND SET FOR CONFIRMATORY PUBLIC HEARING ON THE ________DAY OF ________________, 2014. NOTICE OF CONFIRMATORY PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE EMERGENCY RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE _______ DAY OF ___________, 2014. NOTICE OF CONFIRMATORY PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.as penpitkin.com) ON THE _______ DAY OF ___________, 2014. CONFIRMED AT A CONFRIMATORY PUBLIC HEARING ON THE _______ DAY OF ___________, 2014. PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER CONFIRMATORY PUBLIC HEARING IN THE ASPEN TIMES WEEKLY ON THE _______ DAY OF ___________, 2014 POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.as penpitkin.com) ON THE _______ DAY OF ___________, 2014 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 AN EMERGENCY RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO, PROVIDING SUPPLEMENTAL APPROPRIATIONS TO THE 2014 BUDGET (CMAQ GRANT) 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) At its regular meeting on December 3, 2014, the Board of County Commissioners directed staff to bring this resolution forward on December 15, 2014 with a public hearing scheduled for December 17th. Due to the public noticing provision of the home rule charter there was not sufficient time to post notice of a public hearing for December 17th, and that issue coupled with the fact that supplemental appropriations have to be approved in the current fiscal year, this resolution is being brought forward as an emergency resolution and will be noticed for a confirmatory public hearing on January 14, 2015 at which time interested citizens will be 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 2014 budget as follows: The State awarded Public Works a Congestion Mitigation and Air Quality grant in the amount of $165,580. Public Works is looking into the purchase of electric vehicles to augment the county vehicle pool. Staff is waiting for the State to formalize their contract to purchase electric vehicles and will piggy‐ back on the contract which will save on the price of the procurement. The matching fund for the grant will come from funds already budgeted in 2014 for vehicle replacement. 2014 Budget $ Revenue Change $ Expenditure Change $ Revised Budget $ CMAQ Grant ‐165,580 ‐ 165,580 R&B Vehicle Acquisition 641,720 ‐(34,420) 607,300 CMAQ Vehicle Acquisition ‐ ‐200,000 200,000 165,580 165,580 2014 Budget $ Revenue Change $ Expenditure Change $ Revised Budget $ FUND BALANCE CODING CAPITAL FUND TOTAL 165,580 165,580 NET INCREASE/(DECREASE) FUND BALANCE ‐ INTRODUCED, READ AND ADOPTED AS AN EMERGENCY RESOLUTION ON THE ______ DAY OF _______________ 2014 AND SET FOR CONFIRMATORY PUBLIC HEARING ON THE _______DAY OF ____________, 2014. NOTICE OF CONFIRMATORY PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE EMERGENCY RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE ___________ DAY OF ____________, 2014. NOTICE OF CONFIRMATORY PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE www.aspenpitkin.com ON THE ______DAY OF _______________ 2014. CONFIRMED AT A CONFIRMATORY PUBLIC HEARING ON THE ______ DAY OF _______________ 2014. PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER CONFIRMATORY PUBLIC HEARING, IN THE ASPEN TIMES WEEKLY ON THE ______ DAY OF ______________, 2014. POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY WEBSITE www.aspenpitkin.com ON THE ______DAY OF_______________ 2014 A T T E S T : B O A R D O F C O U N T Y C O M M I S S I O N E R S By _________________________ B y : _____________________________ Jeanette Jones R o b e r t A . I t t n e r , J r . C h a i r Deputy County Clerk Date: ______________ A P P R O V E D A S T O F O R M : M A N A G E R A P P R O V A L ___________________________ _________________________________