HomeMy WebLinkAboutbocc.res.042.2006
A RESOLUTION OF THE BOARD OF
COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO,
PROVIDING SUPPLEMENTAL APPROPRIATIONS TO THE
2005 BUDGET
Resolution # iJ..!i2..... - 2006
Recitals
1) Unanticipated revenues were received in 2005 that were not appropriated, resulting in a portion of
unappropriated fund balance being available for unanticipated eX:lenditures that occurred during the
2005 budget year; and
2) Additional revenues were received in 2005 that were anticip ~ted and appropriated. This has
resulted in a portion of unappropriated fund balance being availallle for unanticipated expenditures that
occur during the year; and
3) Certain accounting changes have resulted in the need to eli"inate budgets in one fund and to
appropriate budgets to a new fund; and
4) Upon due and proper notice, published in accordance with t1e law, said supplemental budget was
open for inspection by the public at a designated place, a public hearing was held on April 26, 2006,
and interested citizens were given an opportunity to file or registe r any objections to said supplemental
budget.
NOW THEREFORE, BE IT RESOLVED by the Board of Cour ty Commissioners of Pitkin County,
Colorado that adjustments be made to the 2005 budget as follov's:
P "evious
Iludget
$
Revenue Expenditure Revised
Change Change Budget
$ $ $
IGENERAL FUND
GENERAL REVENUES AND TRANSFERS
The County received more revenues than anticipated for sales tllX collections, Federal Payments-in-
Lieu-of-Taxes, clerks recording and document fees. The 2005 budget is adjusted to reflect those
additional payments.
General Sales Tax revenue
Federal payment-in-lieu of taxes revenue
Clerks recording fee revenue
Clerks document fee revenue
Title company fee revenue
4,{l22,087
'.00,000
:,00,000
, 20,000
32,000
620,000
73,000
26,000
106,200
23,000
848,200
o 4,642,087
o 473,000
o 326,000
o 226,200
o 55,000
o
848,200
Net revenues (expenditures) change
Page 1
06cleanup.xls cleanup resa (2)
Revenue Expenditure Revised
Change Change Budget
$ $ $
Pr evious
Budget
$
The accounting change for funding the health insurance reserve will effect the sales tax distribution
between road and bridge and the general fund.
Sales Tax Revenue
1,454,133
-27,812
-27,812
o 1,426,321
o
-27,812
Net revenues (expenditures) change
ADMINISTRATIVE SERVICES
The County received a litigation settlement regarding real propery interest.
Attorney reimbursement revenue
o
70,000
70,000
o
o
70,000
70,000
Net revenues (expenditures) change
Funds received from a party reporting penalty must be used for election purposes. $6,075 of this
penality will be used for construction of cabinets for safekeeping :>f election records and the balance will
be used for other projects which have not yet been identified.
Election reporting penalty revenue 0 7,350 0 7,350
Election storage expense 0 0 6,075 6,075
Election projects 0 0 1,275 1,275
7,350 7,350
Net revenues (expenditures) change 0
PUBLIC SAFETY
The jail obtained another State Criminal Alien Assistance Progra n (SCMP) grant in 2005. This grant
will be used to fund various projects for the jail, including video b)oking and arraignment and
replacement of locks at the jail.
SCMP Grant Revenue 0 50,679 0 50,679
SCMP Purchased Services 0 0 14,232 14,232
SCMP Video Image Booking 0 0 8,400 8,400
SCMP Video Arraignment 0 0 5,000 5,000
SCMP Lock Replacement 0 0 23,047 23,047
50,679 50,679
Net revenues (expenditures) change 0
The Federal Emergency Management Administration (FEMA) reimbursed the County for costs
associated with sending law enforcement staff to assist with the Iwrricane Katrina disaster
FEMA Reimbursement
Communications Director
SO Investigator
o
o
o
18,102
o
o
18,102
9,650
8,452
18,102
o
18,102
9,650
8,452
Net revenues (expenditures) change
Page 2
06cleanup.xls cleanup resa (2) ~
Expenditure
Change
$
PI evious
E udget
$
Revenue
Change
$
Revised
Budget
$
HOUSING
The Woody Creek Subdivision repaid the County the $500,000 1(lan that was granted from the Payment-
in-lieu-of-housing fund for improvements to their infrastructure. lhis reimbursement will be returned to
the fund balance restricted for housing purposes, They also repaid costs paid by the County associated
with the subdivision approval.
Housing reimbursement revenue
Housing payment-in-lieu revenue
o
39,938
53,150
500,000
553,150
o
o
o
553,150
53,150
539,938
Net revenues (expenditures) change
General Fund Total
Payment-in-lieu-of-taxes
Unrestricted Fund balance
Net revenues (expenditures) change
553,150
946,012
1 ,499,162
IROAD AND BRIDGE CAPITAL FUND
Excess collections of the road impact fee will reduce the transfer to the road capital fund.
Road Impact Fee
Transfer from R & B
250,000
1,(77,029
93,000
-93,000
o
o 343,000
o 984,029
o
o
Net revenues (expenditures) change
Road & Bridge Fund Total
Net revenues (expenditures) change
o
IROAD AND BRIDGE FUND
Highway Users Tax revenues were down. Higher gas prices resulted in less collections because of
reduced travel by the public.
Highway Users Tax Revenue
927,000
-93,000
-93,000
o 834,000
o
-93,000
Net revenues (expenditures) change
Excess collections for the road impact fee will reduce the transfe r needed to the road capital fund.
Transfer from R & B (Expenditure) 1,077,029 0 -93,000 984,029
o -93,000
Net revenues (expenditures) change 93,000
~
Page 3
06cleanup.xls cleanup resa (2)
PI evious
E udget
$
Revenue ::xpenditure Revised
Change Change Budget
$ $ $
The accounting change for funding the health insurance reserve will effect the sales tax distribution
between road and bridge and the general fund.
Road & Bridge Sales Tax Revenue
1,454,133
Net revenues (expenditures) change
Road & Bridge Fund Total
Net revenues (expenditures) change
27,812
27,812
o 1,481,945
o
27,812
27,812
ITRANSIT SALES AND USE TAX FUND
The actual collections of the 1 % and the 1/2 % Transportation ~;ales Tax exceeded the 2005
budget. The additional revenues of the 1/2 cent collections are shared with RFT A. The additional
1% collections are disbursed to RFTA, the City of Aspen, and tli1e Town of Snowmass Village. Both
allocations are dispersed as specified by governing IGAs and effects the revenue and expenditure
line items.
Sales tax revenues 1/2 %
Contribution to RFTA - 1/2 % sales tax expenditure
Sales tax revenues 1 %
1% sales tax contribution to RFTA
1 % sales tax contribution to Aspen
1 % sales tax contribution to Snowmass
3'399,000
2,tO,128
5,168,624
1,583,050
2,1:27,824
657,750
Net revenues (expenditures) change
Transit Sales Tax Fund Total
Net revenues (expenditures) change
I HEALTH AND HUMAN SERVICES AND COMMUNITY NON-PROHT FUND
242,300
o
635,600
o
o
o
877,900
o 3,541,300
319,700 2,869,828
o 5,804,224
300,200 2,283,250
44,900 2,572,724
290,500 948,250
955,300
-77,400
-77,400
Senior Services applied and received a grant from the State to 1elp promote disease prevention,
health promotion and material aid to for medical, dental and vision costs to eligilbe seniors. This
grant requires a local match of $6,000.
State Older Coloradans Act Grant Revenue
Program Expenditures
Net revenues (expenditures) change
HHS and Community Non-Profit Fund Total
Net revenues (expenditures) change
Page 4
o
o
8,124
o
8,124
o
14,124
14,124
-6,000
8,124
14,124
-6,000
1
06cleanup.xls cleanup resa (2)
Revenue
Change
$
::xpenditure
Change
$
Revised
Budget
$
PI evious
E udget
$
I LIBRARY DISTRICT
The Library is installing a radio frequency identification (RFID) ~.ystem in the Library to allow for self
checkout of library materials and to improve inventory controls ''If the collection. Line item savings is
covering the majority of the cost.
Various line item savings
RFID equipment expense
RFID supplies expense
o
o
o
o
o
o
o
-164,000
102,133
107,699
45,832
-45,832
(164,000)
102,133
107,699
Net revenues (expenditures) change
Library District Fund Total
Net revenues (expenditures) change
-45,832
IHOUSING IMPACT FEE FUND
1=
The County approved and began collecting a housing impact fee in June 2005. This fee will be
accounted for in a separate fund.
Housing Impact Fee Revenue
o
670,000
670,000
o 670,000
o
670,000
Net revenues (expenditures) change
Housing Impact Fee Fund Total
Net revenues (expenditures) change
670,000
IREDSTONE RANCH
Road maintenance and snow removal services in Redstone Ranch General Improvement District
were higher than anticipated.
Maintence services expense
Snow removal service expense
Net revenues (expenditures) change
1 ,400 0 5,250 6,650
3,500 0 1,300 4,800
0 6,550
-6,550
-6,550
Redstone Ranch General Improvement District Fund Totil
Net revenues (expenditures) change
,
Page 5
06cleanup.xls cleanup resa (2)
Revenue
Change
$
Expenditure
Change
$
IAIRPORT FUND
PI evious
E udget
$
Revised
Budget
$
Additional aircraft parking and runway improvements have incre ased the need for snow removal at
the airport. To accommodate this additional demand and mainlain safety at the airport, additional
equipment is needed.
Snow removal equipment expense
o
o
o
500,000
500,000
-500,000
500,000
Net revenues (expenditures) change
The FAA grant funding for construction of Airfield Rescue and F ire Fighting/Snow Removal
Equipment building was increased during 2005. As a result the FAA is contributing a higher percent
of the project cost.
Grant Revenue
5,E31,213
412,868
412,868
o 6,044,081
o
412,868
Net revenues (expenditures) change
The airport received state loan during 2005 to use for mathing f Jnds for the redevelopment of the
airport.
Proceeds from loan
o
840,000
840,000
o 840,000
o
840,000
Net revenues (expenditures) change
Airport Fund Total
Net revenues (expenditures) change
752,868
ISOLlD WASTE CENTER
The Solid Waste Center will be building a berm to screen compt^st operations from views along parts
of Hwy 82 and to mitigate odors in Aspen Village.
Compost Site Preparation Expense
o
o
o
30,000
30,000
-30,000
30,000
Net revenues (expenditures) change
A change in way the aggregate processing costs are shared with the contractor required that the
County purchase the inventory of aggregate material. This charlge will simplify the record-keeping
of the sales of aooreoate material.
Aggregate Crushing Expense
210,000
o 164,000 374,000
o 164,000
-164,000
Net revenues (expenditures) change
Solid Waste Center Fund Total
Net revenues (expenditures) change
-194,000
&
Page 6
06c1eanup.xls cleanup resa (2)
Revenue
Change
$
Expenditure
Change
$
Revised
Budget
$
ICOUNTYWIDE
Pr evious
Budget
$
The transfer to fund a reserve in the health insurance fund previc usly budgeted from savings in the
general fund will be shared with all departments based on the pr<lportionate share of premiums paid by
that department.
General Fund transfer 450,000 0 -450,000 0
General fund health insurance 874,271 0 263,709 1,137,980
Community Development health insurance 90,420 0 27,274 117,694
Translator health insurance 6,110 0 1,843 7,953
R&B health insurance 92,205 0 27,812 120,017
Social Services health insurance 18,330 0 5,529 23,859
HHS and Non-Profits Grant Fund health insurance 23,860 0 7,197 31,057
Library health insurance 150,818 0 45,492 196,310
Open Space health insurance 27,249 0 8,219 35,468
Airport health insurance 124,853 0 37,660 162,513
Solid Waste Center health insurance '83,761 0 25,265 109,026
0 0
Net revenues (expenditures) change 0
TOTAL RESOLUTION TOTAL BY FUND
NET REVENUE (EXPENDITURES) CHANGE
General Fund
GF Payment-in-lieu-of-housing
Translator Fund
Road and Bridge Capital Fund
Road and Bridge Fund
Transit Sales and Use Tax Fund
Social Services Fund
HHS and Community Non-Profits Grants Fund
Library District
Housing Impact Fee Fund
Redstone Ranch General Improvement District Fund
Open Space and Trails Fund
Airport Fund
Solid Waste Center Fund
1,049,405
553,150
-1,843
o
o
-77 ,400
-5,529
-13,197
-91,324
670,000
-6,550
-8,219
715,208
-219,265
2,564,436
1
Page 7
06cleanup.xls cleanup resa (2)
PI evious
E udget
$
Revenue ::xpenditure Revised
Change Change Budget
$ $ $
INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR MEETING ON
THE 12th DAY OF APRIL, 2006.
NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPE~I TIMES ON THE 16th DAY OF APRIL
2006.
INTRODUCED, SECOND READING, AND PUBLIC HEARINl3 AT THE REGULAR MEETING ON
THE 26th DAY OF APRIL, 2006.
APPROVED AND ADOPTED AFTER SECOND READING 0'1 THE 26th DAY OF APRIL, 2006.
PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 7th DAY OF MAY, 2006.
MISSIONERS
4J/l
MICHAEL C. IRELA~ ~HAIR
DATE: ()t.f - 11 - f UO
APPROVED AS TO FORM:
DEt~LS~
FINANCE DIRECTOR
MJlNAGER APPROVAL:
i(;
HilARY
C('UN
't
Page 8
06cleanup.xls cleanup resa (2)