HomeMy WebLinkAboutbocc.res.096.2000 A RESOLUTION OF THE BOARD OF
COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO,
PROVIDING SUPPLEMENTAL APPROPRIATIONS TO THE
1999 BUDGET
Resolution #39 w-AwQ
Recitals
1) More revenues are anticipated to be received in 1999 than were appropriated,
resulting in a portion of unappropriated fund balance available for unanticipated expenditures that
occur during the year; and
2) Certain revenues will become available that were not anticipated during the
preparation of the 1999 budget; and
3) Certain revenues anticipated to be received in 1999 will not be realized and will result
in a decrease in fund balance; and
4) Funds budgeted in 1999 can now be determined to be in excess of those needed for
specific projects and can be returned to fund balance; and
5) 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
May 24, 2000, and interested taxpayers 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 that adjustments be made to the 1999 budget as follows:
Previous Revised
Budget This Change Prom Budget
GENERAL FUND
GENERAL REVENUES, TRANSFERS, AND COST CENTER ASSET PURCHASES
General Revenues
Expanded Land Management Cost Center budgeting
General fund general revenues 4,214,995 (97,478) 4,117,517
(For Road and Bridge's new land management cost center expenses associated with expanded weeds
program and landscape maintenance for CDOT at Aspen Village, etc.)
In a prior 1999 supplemental appropriation resolution on August 11, 1999, the cost of capital building repairs
for the Fleet Service Center was attributed to the General Fund, when in fact, the budget should assigned to
the Road & Bridge Fund. So we will reduce General Sales Tax in the General fund and increase it in the
Road & Bridge fund to cover the capital building repair costs.
General fund general revenues 4,117,517 (34,996) 4,082,521
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Transfer to Open Space and Trails fund (exp) 64,400 40,343 104,743
(Transfer general fund's trails projects— MCDC trails design and Hunter Creek trail's bridge repair plus
funding for the Shield-0 subdivision road maintenance.)
General Fund's Cost Center Asset Purchase Department
6 computers in the Sheriff's department need to be replaced ahead of the standard 5-year replacement
policy. ($ 12,000) There is some line-item savings to reduce the cost of the computer for the County's
juvenile officer. Two of these computers will be purchased in 2000. Additionally, as a work environment and
safety strategy, 4 flat-screen LCD monitors were purchased for the Sheriff's administrative office and the
Patrol supervisors' desk ($ 3,720). One will be purchased in 2000.
Sheriff's computer replacement expenditures 7,000 15,720 22,720
These funds are coming from the I.S. plan replacement designated fund balance in the general fund.
4 computers in the County Attorney's Office need to be replaced ahead of the standard 5-year replacement
policy, but only one personal computer was budgeted in 1999. There are two personal computers for office
staff. The two attorneys that work in the Basalt office have purchased laptops, using them in both the Basalt
and Aspen offices; therefore, they don't require a personal computer in each location.
Attorney's computer replacement expenditures 2,000 9,000 11,000
These funds are coming from the I.S. plan replacement designated fund balance in the general fund.
Due to the change of management in PUBSIS and Communications, a key computer was left off of the Y2K
upgrade. It is the jail computer that controls the jail doors. Cost of the computer system replacement is
$24,000. Funds will be provided from the County's I.S. plan replacement schedule.
Jail Master Control computer replacement expenditures 0 24,000 24,000
GENERAL REVENUE AND TRANSFER SECTION
NET REVENUE (EXPENDITURE) CHANGE (221,537)
ELECTED/EXECUTIVE
Board of County Commissioners
The Board of County Commissioners agreed to advance Grassroots-TV $ 13,000 for needed equipment.
County staff is negotiating with TCI for reimbursement under the terms of TV franchise agreements.
Grassroots equipment purchase expenditures 0 13,000 13,000
Aspen Skiing Company made $ 5,600 in payments for violation that occurred during construction of the
Sundeck. These fines are for mitigating environmental impacts and the BOCC will award the money to
environmental groups in the valley.
Sundeck environmental violation revenue 0 5,600 5,600
These funds will be restricted to only contributions to environmental groups in the Roaring Fork valley.
ELECTED/EXECUTIVE SECTION
NET REVENUE (EXPENDITURE) CHANGE (7,400)
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ADMINSTRATIVE SERVICES SECTION
Assessor's Department
County attorneys estimate that the St. Regis appraisal process will cost $ 30,000. Testimonies should be
completed during the summer of 2000, so this project will be carried over into 2000. We need to appropriate
$ 10,000 and use $ 20,000 in savings from the Assessor's line-items.
Assessor basic operating expenditures 598,884 (20,000) 597,884
St. Regis appraisal expenditures 0 30,000 30,000
10,000
Information Systems department- G.I.S. division
The County agreed to share expenses with the Aspen Skiing Company and the City of Aspen for a digital
orthophotography mapping project. The City and County with split their share of $ 25,000. In 1998, staff
agreed to fund this supplemental project from the county balance of I.S. plan resources still unspent. The
expenses occurred in 1999 and are being added to the initial digital orthophotography estimate of $ 46,089.
Digital orthophotography expenditures 46,089 12,500 58,589
These funds are coming from the I.S. plan replacement designated fund balance in the general fund.
General Fund Operating Savinc„Ls
$ 160,000 credit was budgeted initially to cover merit raises that were budgeted in individual departments but
is really funded from general labor attrition and savings. This budget is reversed at the end of each year
because actual savings can be demonstrated then.
Operating savings expenditures (160,000) 160,000 0
ADMINISTRATIVE SERVICES SECTION
NET REVENUE (EXPENDITURE) CHANGE (182,500)
ENVIRONMENTAL QUALITY SECTION
Community Development (Planning and Zoning division)
Update revenue budgets for various divisions:
Code enforcement revenues 100,000 121,775 221,775
Community Development (Building Inspection division)
Increased construction activity created increased revenues from various sources:
Contractor licenses 20,656
Construction permits 370,044
Electrical permits 52,700
Plan Check fees 106,600
550,000
Building Inspection operating revenues 810,000 550,000 1,360,000
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Previous Revised
Budget This Budget Prom Budget
Some of these revenues have already been earmarked for specific uses in 2000:
Balance the 2000 budget 250,000
Contribute to fund of the fair share/mitigation fee consultants 40,000
Building Inspection summer clerical support 12,000
320,000
State Superfund Clean-
Officials at the State of Colorado approved using state superfund tip fees to support Pitkin County's
use/disposal of the Smuggler Mine Superfund site contaminated soils in the County's landfill, and that the
use of the tipping fees is in accordance with CRS 25-16-105.5(c)(3). The Solid Waste Center will use these
superfund soils, as top cover for landfill cells, now that this soil is not longer considered contaminated.
Superfund tip fees will fund the costs of transporting the soil to the landfill cells, closing the original Smuggler
repository for the contaminated soil, and then revegetating that repository site. This project will be funded
from prior years' designated tip fees, residing in the general fund.
Closing Smuggler repository expenditures 0 65,000 65,000
Housing Office and County Housing Proiects
Two major construction projects generated County"payment-in-lieu-of-housing" revenue in 1999.
Payment-in-lieu-of-housing revenue 30,000 467,520 497,520
A number of housing projects were approved in 1999 and are being budgeted. They are all funded from
County's payment-in-lieu-of-housing resources:
Housing Office subsidy expenditures 108,206 8,506 116,712
Sick and vacation pay-out for Housing Office Director and recruitment travel for Director candidates.
W/J lawsuit expenditures 12,000 28,000 40,000
Shared with City of Aspen
W/J unit conversions and maintenance expenditures 0 25,000 25,000
W/J water system loan to homeowners expenditures 0 20,000 20,000
Lazy Glen Mobile Trailer Park expenditures 3,553 51,645 55,198
Community Forum housing study expenditures 0 4,000 4,000
Williams Woods roof repair expenditures 4,356 10,512 14,868
147,663
ENVIRONMENTAL QUALITY SECTION
NET REVENUE (EXPENDITURE) CHANGE 926,632
PUBLIC SAFETY SECTION
Sheriff's Office
Recognize a number of public safety grants from the State of Colorado, awarded in 1998 and 1999:
State LEAF-DUI grant revenue 0 33,000 33,000
State LEAF-DUI grant expenditures 0 28,380 28,380
Reimbursements split among 5 entities, including Pitkin County. (4,620)
State 1998 Search & Rescue grant expenditures 0 11,000 11,000
Grant revenue received in 1998, but not carried over into 1999.
4
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Previous Revised
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6 computers in the Sheriff's department need to be replaced ahead of the standard 5-year replacement
policy. ($ 12,000) There is some line-item savings to reduce the cost of the computer for the County's
juvenile officer.
Juvenile program expenditures 2,625 (600) 2,025
PUBLIC SAFETY SECTION
NET REVENUE (EXPENDITURE) CHANGE (5,780)
PUBLIC WORKS SECTION
Major accounting changes to old Weeds Cost Center department, old General Fund Open
Space department, old General Fund Land Management department.-
Land Management Cost Center
The County is expanding the current Weeds and Revegetation Cost Center, renaming it Land Management
Cost Center, adding the full Open Space and Trails Fund's property maintenance functions of trails, weeds,
parks, and open space maintenance for all Open Space &Trails fund's property. Also including are specific
General Fund parks, open space, and trails, transferred and designated to the Open Space and Trails Fund.
Additionally, the new Land Management Cost Center will expand into landscape maintenance along the
Highway 82 corridor, specifically at Aspen Village and other locations.
A number of different departments in the General Fund have been eliminated or consolidated because of the
approval of the Open Space and Trails funding an expanded land maintenance service. $ 64,400 (for trails
and parks maintenance) of general fund monies was transferred to the Open Space and Trails fund in a
previous supplemental budget resolution. Revised accounting approaches have also taken place as Land
Management cost center expanded. We will eliminate the general fund's trails department in 2000. Except
for the ISTEA grant to improve Elk Park in Redstone, we are moving all other trails projects to the Open
Space and Trails fund's maintenance department. We have combined the general fund's land management
and open space departments into the general fund's POST department (Parks, Open Space, and Trails).
Many of the non-profit grants given to the community will be budgeted in this combined department.
There are budget savings available from this new department structure to cover the new landscape costs on
Highway 82, due primarily from a revised allocation of the land manager's time to maintenance duties instead
of administrative duties. The land manager's position is no longer a department head but now an operating
supervisor; this produced additional savings.
The cost center is allocated in total to all users, so the resolution's budget changes reflect only the changes
to the allocations from the new cost center and combining of the two old departments mentioned above.
Meanwhile, the cost center's budget grows proportionally. Here's a recap of the changes in the weeds cost
center, becoming the land management cost center, represented by changes in user charges:
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Weeds CC Lnd Mgmt CC Difference
General Fund Open Space 32,417 29,608
Open Space &Trails fund 24,637 214,541
Use Tax Fund 6,483 6,483
Road & Bridge & Highway 82 corridor landscape maint. 49,273 146,751
Solid Waste Center 6,483 6,483
Airport Fund 10,373 10,373
129,666 414,238 284,572
Other contributions:
Expanded Open Space and Trails Fund maintenance 124,504
Transfer to Open Space Fund from General Fund 65,400
Land Management resources 82,500
Other General Fund Open Space resources 12.168
284,572
Cost Center Net Cost and Asset Purchase Department
Other government reimbursement revenue is reduced from $ 20,000 to $ 10,000 in the expanded cost
center.
Land Management cost center revenues 20,000 (10,000) 10,000
Land Management cost center expenditures 20,000 (10,000 10,000
0
Old Land Management Department, renamed Environmental Conservation Department
Land Management operating revenues 3,000 (3,000) 0
Land Management operating expenditures 87,200 (60,564) 26,636
Land Management cost center allocation expenditures 14,936 (14,936) 0
Highway 82 landscaping maintenance expenditures 10,000 (10,000) 0
(Wildlife and other conservation of natural resource functions will continue to be budgeted here.)
(82,500)
Old Trails Department
Transfer all trails projects to the Open Space and Trails fund's maintenance department except the ISTEA
grant to improve Elk Park that will be finished this year.
MCDC trail design expenditures 29,916 (29,916) 0
Hunter Creek bridge repair expenditures 9,427 (9,427) 0
(39,343)
New, combined County Parks, Open Space and Trails (POST) Department
BOCC is making an annual commitment of $ 64,400 in general fund monies to the Open Space and Trails
Fund; $64,400 is the existing funding for maintenance of County trails. This contribution will be provided in
the form of a transfer as the general fund contribution to the expanded Open Space and Trails maintenance,
to include those general fund trails, parks, and open space the BOCC has designated to the Open Space
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Previous Revised
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and Trails fund. The only budgets remaining in the POST department is the Nordic program, the Lottery
program, and any potential capital POST projects funded by the General Fund.
POST operating revenues 60,000 (60,000) 0
POST operating expenditures 80,775 (67,275) 0
POST cost center allocation expenditures 44,582 (14,978) 29,604
Combined Nordic program expenditures 0 39,422 39,422
Nordic equipment replacement expenditures 4,500 (4,500) 0
Nordic mountain manager program expenditures 9,162 (9,162) 0
25,760
Lottery projects revenues 0 60,000 60,000
Lottery projects expenditures 0 40,515 40,515
(19,485)
(15,978)
Other significant changes associated with the expanded Land Management Cost Center appear in
other sections and funds of this resolution:
General Fund: General Revenues and Transfers
Road and Bridge fund: General Revenues and Transfers and Road and Bridge Operations
Open Space and Trails fund: General Revenues and Transfers and Open Space and Trails
Maintenance Department
New County Parks, Open Space, and Trails Department
The County's rental house at Elk Park required water and sewer systems improvement. The County has
been collecting rent for a number of years from this employee housing unit. Staff would like to draw on those
previous years of rental income to conceptually pay for these water and sewer improvements.
Elk Park employee unit improvement expenditures 0 6,000 6,000
Public Works Administration
Pitkin County has accepted a $ 25,000 grant from GOCO for an environmental education classroom on the
Aspen School District campus.
GOCO environmental classroom grant revenue 0 25,000 25,000
GOCO environmental classroom grant expenditures 0 25,000 25,000
0
In-town Building Maintenance
In a prior 1999 supplemental appropriation resolution on August 11, 1999, the cost of capital building repairs
for the Fleet Service Center was attributed to the General Fund, when in fact, the budget should assigned to
the Road & Bridge Fund.
Fleet & Public Works bidgs capital repair expenditures 34,996 (34,996) 0
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Previous Revised
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Translator Department
A number of unforeseen costs occurred in 1999, for which no budget was appropriated or budgeted projects
exceeded preliminary budget estimates.
On April 13, 1999, the BOCC conceptually approved $ 39,000 for the purchase of 5 generators for outlying
translator sites to prepare for any power outage problems at Y2K, for emergency broadcast needs. Other
unforeseen problems and associated cost arose during the installation of the generators at the translator
sites in November and December:
Generators 41,228
Materials & supplies for installation 11,673
Helicopter service 12,163
Temporary help 8,701
73,765
Y21K generator purchase expenditures 0 73,765 73,765
During the installation of the Y2K generators, plans to merely expand the Upper Red Mountain Translator
building to accommodate the generator resulted in a complete re-build, due to rotting of the entire existing
building.
Upper Red Mtn building reconstruction expenditures 0 11,410 11,410
The loss of radio station KVOD and subsequent replacement of WWFM instead, required a number of
unanticipated expenses: purchase of a satellite dish and an amplifier, a microwave upgrade, temporary help
to assist in the radio station installation, advertising about the classical FM station change, etc.
Install WWFM radio station expenditures 0 9,595 9,595
TCI franchise fees were in excess of original estimate by $ 15,000. At the same time, cable franchise
negotiation costs increased by $ 15,000.
Translator operating revenue 47,000 15,000 62,000
Franchise negotiations expenditures 4,477 15,000 19,477
0
In 1999, the BOCC authorized the county to spend $ 9,527 as a contribution toward new TV equipment for
Grassroots.
Grassroots equipment expenditure 0 9,527 9,527
Other line-item savings to off-set these additional costs:
County share of Williams Hill Tower expenditures 6,400 (5,000) 1,400
Translator's operating expenditures 285,498 (13,000 272,498
(Savings from legal fees line-item) (18,000)
Total Use of Translator fund balance 86,297
Impact on 2000 budget as a result of these increased 1999 costs:
This appropriation of Translator fund balance depletes it from $ 121,777 to approximately $ 35,480. The
2000 initial budget assumed using $110,876 of the same fund balance. Therefore, Translator staff will revise
projects' priorities and cut a maximum of $ 75,396 from its 2000 budget. The 5-year plan does not show
any significant funds available until 2002 to reschedule whatever Translator staff postpones. In budget 2000,
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Previous Revised
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there is urgent need to develop a Translator Master Plan; that master plan will focus on future service
requirements and changes in technology; it will direct a revision of translator and tower replacement
schedules. So, funding of the master plan is top priority in 2000 and will be part of the project reprioritization.
County Transportation
The original 1999 budget erroneously funded a County contribution to RFTA, as an operating subsidy. That
budget is not needed and is being unappropriated.
County transportation expenditures 20,000 (20,000) 0
PUBLIC WORKS SECTION
NET REVENUE (EXPENDITURE) CHANGE 100,520
COUNTY MANAGER APPROVED PROJECTS <$ 10,000
Various departments created budget changes whereby new expenditures were balanced by new revenues
(or both revenues and expenditures were decreased in a like manner). Another budget transfer found here
includes transfers between funds. A summary of those 1999 changes by department follows:
BOCC and Community Development
BOCC operating budget to fund National Forest Srvc EIS 303,180 (7,500) 295,680
Community Development's National Forest Service EIS 0 7,500 7,500
0
Sheriff's Office
Search and Rescue grant revenue 0 9,138 9,138
Search and Rescue grant expenditures 0 9,138 9,138
0
Public Works (copier charged to Road & Bridge)
Courthouse Plaza building mtnc expenditure savings 44,574 (1,800) 42,774
Gen Rev: reduce sales tax revenue (increased in R & B) 4,119,317 (1,800 4,117,517
0
COUNTY MANAGER <$ 10,000 PROJECT SECTION
NET REVENUE (EXPENDITURE) CHANGE 0
GENERAL FUND GRAND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 6099935
USE TAX FUND
Road Proiects
County-side Road Improvements
Pitkin County will receive $ 370,000 from development of the Highlands ($ 350,000) and Moore ($20,000)
properties to offset costs of improving Castle Creek Road and Maroon Creek Road. These funds will be
designated only for these two roads.
County-side road improvement contribution revenue 0 370,000 370,000
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Previous Revised
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Increase (decrease) in fund balances:
Highway 82 road projects 0
County-side road projects 370,000
USE TAX FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 3709000
ROAD AND BRIDGE FUND
General Revenues and Transfers
Expanded Land Management Cost Center budgeting, includes Road & Bridge sales tax budgeted.
Road & Bridge General Revenues 1,1819576 979478 1,279,054
In a prior 1999 supplemental appropriation resolution on August 11, 1999, the cost of capital building repairs
for the Fleet Service Center was attributed to the General Fund, when in fact, the budget should assigned to
the Road & Bridge Fund. So we will reduce General Sales Tax in the General fund and increase it in the
Road & Bridge fund to cover the capital building repair costs.
General fund general revenues 1,279,054 34,996 1,314,050
Road and Bridge Operations
Expanded Land Management Cost Center budgeting for Highway 82 corridor landscaping and adjust Land
Management cost center allocation.
Road & Bridge Operation's cost centers expenditures 438,615 97,478 536,093
In a prior 1999 supplemental appropriation resolution on August 11, 1999, the cost of capital building repairs
for the Fleet Service Center was attributed to the General Fund, when in fact, the budget should assigned to
the Road & Bridge Fund.
Fleet & Public Works bldgs capital repair expenditures 0 34,996 34,996
County Manager Approved Proiects <$ 10,000
Various departments created budget changes whereby new expenditures were balanced by new revenues
(or both revenues and expenditures were decreased in a like manner). Another budget transfer found here
includes transfers between funds. A summary of those 1999 changes by department follows:
Road & Bridge
Copier purchase expenditures 0 8,945 8,945
Gen Rev: increase sales tax revenue 1,279,054 1,800 1,280,854
With a commensurate decrease of sales tax in General Fund
Road & Bridge snow removal expenditures 227,241 (3,600) 223,641
Road & Bridge cost center allocation expenditures 536,093 (3,545 532,548
0
ROAD AND BRIDGE FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 0
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Previous Revised
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OPEN SPACE AND TRAILS FUND
General Revenues and Transfers
Open Space and Trails fund received investment income, in excess of original budget - $ 240,000
Open Space &Trails fund general revenues 3,120,521 240,000 3,360,521
Bringing over the MCDC trail design project and Hunter Creek bridge repair. Both projects are receiving a
transfer from the general fund into Open Space and Trails fund, now that POST maintenance has been
consolidated in the Open Space and Trails Maintenance department.
Transfer from the General Fund (revenue) 64,400 40,343 104,743
(This includes a $ 1,000 from general fund operating costs for the Shield-O subdivision road maintenance
responsibility associated with the County owning two of the subdivision lots, now designated as Open Space
and Trails fund properties).
Open Space and Trails Maintenance Department
These projects were funded by the General Fund and are being transferred over to the Open Space and
Trails fund.
MCDC trail design expenditures 0 29,916 29,916
Hunter Creek bridge repair expenditures 10,000 9,427 19,427
39,343
OPEN SPACE FUND
NET REVENUE (EXPENDITURES) CHANGE 2419000
0.5 CENT MASS TRANSIT SALES AND USE TAX FUND
Pursuant to the 9-14-93 Comprehensive Valley Transportation Plan intergovernmental agreement, all three
government entities (Pitkin County, Snowmass Village, and the City of Aspen) approved the following budget
changes by informal resolution in 1999:
General Revenue and Transfers
On August 10, 1999 at a public EOTC meeting, $40,000 was approved for additional RFTA back-up service
as needed for construction mitigation to help keep buses on schedule from the midpoint to the end of their
routes. This budget will be added to the existing annual operating transfer to RFTA.
Transfer from 0.5 sales/use tax to RFTA fund (exp) 920,071 409000 960,071
Mass Transit department
General budget clean-up - grants and other projects:
A Federal FTA grant for the third phase of Corridor Investment Study (CIS) was awarded to Pitkin County
and will be recognized in the EOTC fund. Phases I and II were reported in the RFRHA accounting system.
FTA—CIS grant revenue 0 1,200,000 1,200,000
FTA— CIS grant expenditures 0 1,193,500 1,193,500
(6,500)
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RFRHA is repaying the EOTC budget for 1998 CIS costs and pre-acquisition costs of the D & RGW right-of-
way.
RFRHA repayment of 1998 CIS expenditures 0 (44,469) (44,469)
RFRHA repayment of pre-acquisition expenditures 0 (26,021) (26,021)
(70,490)
0.5 CENT MASS TRANSIT SALES AND USE TAX FUND
NET REVENUE (EXPENDITURES) CHANGE 36,990
LIBRARY ENDOWMENT FUND
Year-end update of Library Endowment contributions ($ 152,100) and investment income ($ 911,437):
Endowment Fund general revenues 0 1,063,537 1,063,537
LIBRARY ENDOWMENT FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 190639537
TRANSIT SALES TAX DEBT SERVICE FUND
We paid $ 150 more to the debt service paying agent than was budgeted. Every fund must have budget in
excess of actual expenditures, so we are appropriating this small discrepancy.
Debt Service expenditures 786,076 150 786,226
TRANSIT SALES TAX DEBT SERVICE FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (150)
WEST BUTTERMILK G.I.D. FUND
West Buttermilk Improvement District sewer project costs for 1999 totals $27,251.
Sewer line project expenditures 0 27,251 27,251
WEST BUTTERMILK G.I.D. FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (279251)
TWINRIDGE HOUSING PROJECT FUND
Capital Repairs
Roof repair work was required at the Twinridge housing complex
Twinridge repair expenditures 0 3,190 3,190
TWINRIDGE HOUSING PROJECT FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (39190)
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AIRPORT FUND
Year-end budget clean-up of various projects, conceptually approved by the BOCC during 1999:
Airport Buildings Maintenance Administration
Building Mtnc administration expenditures 104,349 (13,683) 90,666
Effective August 1, 1999, shared Facilities Manager will no longer supervise airport building
maintenance staff. That supervision is transferred to Airport Management staff.
Airport Capital Projects
Generator acquisition expenditures 0 20,000 20,000
For Y21K preparedness
Aspen Valley Medical Foundation has awarded the Airport a grant to purchase a defibrillator for the main
terminal.
AVMF defibrillator grant revenue 0 3,048 3,048
AVMF defibrillator grant expenditures 0 3,048 3,048
0
AIRPORT FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE (69317)
SOLID WASTE CENTER FUND
Cost Center Asset Purchase
Adjust the Backhoe vehicle replacement purchase: the vehicle cost more than we budgeted, but the trade-in
was also increased by the same amount as the purchase increase.
SWC vehicle replacement trade-in revenue 6,000 52,000 58,000
SWC vehicle replacement expenditures 48,000 52,000 100,000
0
Solid Waste Center Operations and Capital Proiects
Correct a prior appropriation: In the supplemental budget dated, August 11, 1999, two Solid Waste Center
changes were made:
1) Groundwater assessment and corrective action plan, as directed by the Colorado Department of Public
Health and Environment: Originally$ 45,000, reduced now to only$ 20,000.
Landfill capital project expenditures 414,060 (25,000) 389,060
2) An increase to budget for the 1999 landfill operator's contract will not be required after all.
Landfill operating expenditures 1,368,811 (36,000 1,332,811
(61,000)
The initial budget for closing two existing landfill cells was $ 141,000; $ 205,000 represents the current
workplan to close three of the six cells in the landfill. Most of these costs are eligible to be paid from the
landfill closure liability account. Until exact shares of closure liability account versus current year budget are
determined, we will just move a portion of the annual sinking fund budget (for the closure liability account)
over to the actual cell closure account to cover the needed 1999 budget. Using soil from the Smuggler
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Superfund repository is augmenting additional top-cover soil needs; transferring this soil from the repository
will be paid from the state superfund tip fees, as approved by the State of Colorado Attorney General's
Office. Both of these projects reside in the program titled:
Solid Waste Center's landfill capital proiects
Closure liability sinking fund expenditures 100,000 (64,000) 36,000
Closing existing cells expenditures 141,000 64,000 205,000
0
SOLID WASTE CENTER FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 617000
RISK MANAGEMENT FUND
General Liability
Based on the accounting practices that Finance used to allocate General Liability costs, we are translating an
expenditure contra account into an allocation revenue.
General liability revenues 0 413,532 413,532
General liability expenditures (1417943) 413,532 271,589
0
RISK MANAGEMENT FUND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 0
RESOLUTION GRAND TOTAL
NET REVENUE (EXPENDITURES) CHANGE 29345,554
INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR
MEETING ON THE 10 Th DAY OF MAY, 2000.
NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE 12 Th DAY
OF MAY, 2000.
APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC HEARING ON THE
24 Th DAY OF MAY, 2000
PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 26 Th DAY OF MAY,
2000
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Attest: Board of County Commissioners
JIut ette Jones Shellie Roy, Chamrperson
D yy County Cl Date: / na
Approved As To Form: Manager Approval:
mck` "
John M. Ely Su a ne S. Konch n
County Attorney Codrity Manager
Approved As To Content: Recommended For Approval:
/GH2
Ljin Dunlop Tom Oken
Budget Director Administrative Services Director
G AIynnd\resolutions\1999\99-7reso.doc
15
1999 FUND BALANCE ANALYSIS
inttiai Approprlatne Current Revised
Bud Yr-to-Date Appropriation Budget
1/1/99 Fund Balance 33,054,756 0 0 33,054,756
1999 Net Revenue (Expenditures) 2,982,657 (12,361,123) 2,345,554 (7,032,912)
12/31/99 Estimated Fund Balance 36,037,413 (12,361,123) 2,345,554 26,021,844
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OPERATING RESERVES
TV Translator 130,053 (8,276) (86,297) 35,480
Snowcat Sinking fund 3,798 0 0 3,798
Risk Management Retention Pools 902,023 0 902,023
Tipsy Taxi 191,013 0 191,013
Bldg Inspctn-major projects 45,328 0 45,328
Lottery funds 69,515 72,515 0 (3,000)
Information Systems sinking fund 342,981 0 (61,220) 281,761
Office Equipment Pool 15,000 0 0 15,000
Fire Arms training machine sinking fund 0 2,456 2,456
One-time capital projects 679,970 (600,000) 0 79,970
Disaster Contingency 608,071 0 608,071
Long-term investment 415,105 0 415,105
Library advance 126,125 0 126,125
Courthouse Plaza land lease 28,694 0 0 28,694
3,557,676 (678,335) (147,517) 2,731,824
CAPITAL RESERVES
Gen Fund Open Space Land Acqustn 97,632 (7,500) 0 90,132
Trails constrctn to mitigate PM-10 12,600 0 12,600
Superfund Landfill Fees 126,335 (4,098) (65,000) 57,237
ASC sundeck-environmental fund 0 0 5,600 5,600
Dispatch replacement sinking fund 11,347 0 11,347
Joint Water Trust 75,899 (20,000) 0 55,899
Viet Nam Vet Memorial 5,536 0 0 5,536
329,349 (31,598) (59,400) 238,351
DEBT SERVICE RESERVES
Lease/piurchase Refinances in 1998 490,500 0 0 490,500
490,500 0 0 490,500
4,377,525 (709,933) (206,917) 3,460,675
Social Service Fund 23,795 (8,071) 0 15,724
Road Improvement Districts 47,339 0 (27,251) 20,088
Ambulance District 313,395 0 313,395
Enhanced 911 Authority 60,757 (43,910) 0 16,847
Ruedi Water& Power Authority 143,234 (1,250) 0 141,984
Use Tax:
Highway 82 150,000 2,224,101 (1,781,256) 0 442,845
County Road projects 150,000 1,132,171 (567,660) 370,000 934,511
3,944,794 (2,402,147) 342,749 1,885,396
1999 FUND BALANCE ANALYSIS y aftp d
AIRPORT
Operating and Capital Reserves 2,256,749 (335,732) (6,317) 1,914,700
Debt Reserves 1,211,000 0 0 1,211,000
3,467,749 (335,732) (6,317) 3,125,700
SOLID WASTE CENTER
Post-Closure reserve 1,789,166 0 61,000 1,850,166
Available for projects 1,608,781 (386,166) 0 1,222,615
3,397,947 (386,166) 61,000 3,072,781
0.5 CENT TRANSIT Sales/Use Tax
Operating and Capital Reserves 6,408,678 (2,367,984) 36,990 4,077,684
Pitco Transit Sales Tax Debt 598,237 0 (150) 598,087
7,006,915 (2,367,984) 36,840 4,675,771
Library Endowment Fund 3,672,098 0 1,063,537 4,735,635
Amendment one emergency reserve 29,814 0 29,814
Library Operations Fund
General fund loan principal (126,125) 0 (126,125)
Amendment one emergency reserve 45,992 0 45,992
Library Board contingency 75,000 0 75,000
Available for projects 190,674 (51,850) 0 138,824
3,887,454 (51,850) 1,063,537 4,899,141
Open Space Fund 4,727,572 (3,871,762) 241,000 1,096,810
Burnt Mtn Settlement agreement 635,160 (25,896) 0 609,264
5,362,732 (3,897,658) 241,000 1,706,074
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County PILH gf 444,449 (431,887) 319,857 332,419
Pitkin Iron housing project gf 173,236 0 173,236
Twinridge Constn & repair 24,594 0 (3,190) 21,404
Housing Bonds - debt reserve 206,588 0 0 206,588
848,867 (431,887) 316,667 733,647
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