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HomeMy WebLinkAboutR18-095 Adoption of the Budget for Fiscal Year 2019 Commissioner la-1/41 --- moved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO RESOLUTION NO.2018- 0 etc, IN RE THE MATTER OF THE ADOPTION OF THE BUDGET AND THE MAKING OF APPROPRIATIONS FOR THE COUNTY OF EAGLE,STATE OF COLORADO,FOR FISCAL YEAR 2019. WHEREAS, C.R.S. §29-1-103,as amended,requires the Board of County Commissioners of the County of Eagle, State of Colorado(hereinafter the "Board"),to adopt a budget setting forth the expenditures of the various county offices, departments,boards, commissions,and other spending agencies for fiscal year 2019,beginning January 1,2019, and ending December 31,2019;and WHEREAS,a public hearing on the proposed 2019 budget for the County of Eagle was held December 4, 2018;and WHEREAS,pursuant to public notice duly published in accordance with C.R.S. §29-1- 106,as amended,the proposed 2019 budget for the County of Eagle has continuously been open for public inspection from December 1, 2018; a public hearing was held December 11,2018, before the Board to consider the adoption of the subject 2019 proposed budget;and interested taxpayers were and have continuously been given the opportunity to file or register any objections to the subject proposed 2019 budget; and WHEREAS,the Board has made provisions within the 2019 budget for the County of • Eagle for revenues including unappropriated fund balances in an amount equal to or greater than the total proposed expenditures set forth within the subject 2019 budget; and WHEREAS, C.R.S. §29-1-108(2)requires the Board to enact a resolution making appropriations for fiscal year 2019 in accordance with the adopted 2019 budget for the County of Eagle; and WHEREAS, all legal requirements have been fully complied with and performed in the premises. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE,STATE OF COLORADO: THAT,the total amount of One Hundred Forty Five Million, Seven Hundred Sixty Five Thousand, Seven Hundred Two dollars($145,765,702) is the amount of the proposed revenues, -1 - including unappropriated fund balance,and expenditures for the County of Eagle, State of Colorado, fiscal year 2019. THAT, the Board hereby adopts as the budget of the County of Eagle, State of Colorado, for the 2019 fiscal year the 2019 proposed budget considered and approved,with any amendments so noted,by the Board on December 11,2018, in the total aforesaid amount of One Hundred Forty Five Million, Seven Hundred Sixty Five Thousand, Seven Hundred Two dollars • ($145,765,702)for the specific purposes, functions,restrictions and amounts identified during the various public budget meetings/hearings referred to hereinabove, and the various working documents associated therewith, including specifically Board approval as shown on Exhibit A hereto. THAT, the Board hereby appropriates to the various county funds, and for the various county offices,departments,commissions,boards, and other spending agencies,the following amounts for the specific purposes,functions,restrictions and amounts identified in the adopted 2019 budget for the County of Eagle and associated working documents,and during the various public budget meetings/hearing referred to hereinabove: -2- General Fund $ 48,624,859 Special Revenue Funds Road and Bridge Fuad S 8,156500 Social Services Fiord $ 4,173,784 Offsite Road Improvement Fund S 5,000 Eco Transit Fund $ 11,482,277 Eco Trails Fund S 1,512,248 Roaring Fork 1.1dlev Transportation S 548,808 Roaring Fork Valley Trails $ 61,040 Airport Fund S 5,355,056 Conservation Trust Fwd S 115501 t MhZ Fumd S 511,245 Public Health Fund S 3,679,603 Mental Health Fund S 500,000 Housing Loan Fund S 270,000 Housing Operations Fund S 968,762 Open Space Fund S 1,338,614 Capital Improvements Fund S 4,079,586 Enterprise Fund Landfill Fund S 2,937,683 Internal Service Funds Motor Pool Fund S 6,761,083 Insurance Reserve Fund $ 634,221 Health Insurance Fund S 10,663,827 Blended Component Units Eagle County Housing and Development Authority $ 974,803 The Valley Home Store $ 182,959 Lake Creek Village Apartments S 3,869,415 Eagle County Air Terminal Corporation S 26,868,403 Total Appropriation for all Eagle County and Blended Component Units S144,278,277 Discretely Presented Component Units E911 Fund $ 1,229,836 Golden Eagle Elderly Housing Corporation S 257,589 Total Appropriation for all Eagle County,Blended Componenet Units and Discretely Presented Units S145,765,702 THAT,pursuant to C.R.S. §29-1-113,the Eagle County Budget Administrator, is hereby requested and directed to immediately transmit a copy of this Resolution to the officer or employee of the County of Eagle whose duty it is to draw warrants or orders for the payment of money. THAT,pursuant to C.R.S. §29-1-113,the Eagle County Budget Administrator, is hereby further requested and directed to file an original or certified copy of this Resolution with the Division of Local Governments in the Department of Local Affairs. THAT, the adopted 2019 budget and the 2019 appropriations made as set forth in this Resolution are to be read as one comprehensive and integrated document. In no event shall a county office, department,commission,board,or spending agency expend or contract to expend any money; or incur any liability; or enter into any contract which,by its terms, involves the expenditure of money for any purpose for which provision is made in this Resolution, associated -3 - working documents and the related public budget meetings/hearings,which is in excess of the amounts appropriated in this Resolution for such office,department,commission,board or other spending agency, and/or purpose;nor which involves the expenditure of money inconsistent with the purposes,functions,restrictions, clarifications and/or specified monetary amounts as detailed and set forth within this Resolution,associated working documents and the related public budget meetings/hearings;nor which involves the expenditure of money for any purpose which is not identified within the aforementioned;unless prior to such expenditure the county office, department,commission,board or spending agency has presented the same to the Board,and the Board duly approves such expenditure in accordance with applicable law. THAT,the Board hereby declares to be the legislative intent that the several provisions of this Resolution shall be severable,in accordance with the provisions set forth below: If any provision of this Resolution is declared to be invalid by a decision of any court of competent jurisdiction, it is hereby declared to be the legislative intent that: a. The effect of such decision shall be limited to that provision or provisions which are expressly stated in the decision to be invalid; and b. Such decision shall not affect, impair, or nullify this Resolution as a whole or any other part thereof,but the rest of this Resolution shall continue in full force and effect. THAT,this Resolution is necessary for the public health, safety and welfare of the County of Eagle, State of Colorado. -4- MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle,State of Colorado,at its regular meeting held the 11th day of December, 2018. COUNTY OF EAGLE, STATE OF COLORADO,By and Through Its ATTEST: c�EnctFc BOARD OF COUNTY COMMISSIONERS F # 111:11Vt 1-4 W-L 1 O r7iL1 0OlORA9�* By: Clerk to the Board of Kathy Chandler-Henryl,, County Commissioners Chair thl J • Oran H. Ryan ommissioner g(?irr e McQueeney mmissioner Commissioner irt4 'c.- Qut-A-4-1IL� seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner Chandler-HenryS�t—r i Commissioner Ryan -1 Commissioner McQueeney This Resolution passed by 7i l vote of the Board of County Commissioners of the County of Eagle, State of Colorado. -5 - Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed Fund:1001 General Fund Revenue 4001-Property taxes levied for general purposes $ 15,530,152 $ 16,221,970 $ 16,318,388 0.59% ' 4130-Sales and use taxes $ 9,156,335 $ 9,586,523 $ 9,681,499 0.99% 4200-Licenses and permits $ 1,872,618 $ 1,938,894 $ 1,940,279 0.07% 4300-Intergovernmental $ 1,429,178 $ 1,807,233 $ 1,765,170 -2.33% 4330-Federal grants $ 1,825,369 $ 2,673,846 $ 2,386,618 -10.74% 4350-State grants $ 1,381,620 $ 857,337 $ 1,636,093 90.83% 4370-Local grants $ 147,905 $ 183,007 $ 189,744 3.68% 4390-Payments in lieu of taxes $ 1,805,416 $ 1,800,000 $ 1,900,000 5.56% 4400-Charges for services $ 7,372,886 $ 7,343,063 $ 7,546,840 2.78% 4490-Taxable&Non Taxable Sales $ - $ 33,000 $ 15,000 -54.55% 4500-Fines and forfeitures $ 168,281 $ 143,500 $ 143,500 0.00% 4600-Investment earnings $ 668,706 $ 1,297,002 $ 1,368,196 5.49% 4620-Rents and royalties $ 99,539 $ 106,000 $ 108,000 1.89% 4650-Contributions and donations $ 156,352 $ 7,000 $ 10,000 42.86% 4700-Miscellaneous $ 208,921 $ 46,918 $ 115,532 146.24% 4910-Interfund transfers in $ 2,790,000 $ 2,600,000 $ 1,000,000 -61.54% 4920-Proceeds of capital asset dispositions $ 50 $ 26,000 $ - -100.00% Revenue Totals $ 44,613,328 $ 46,671,293 $ 46,124,859 -1.17% Expenditures 5100-Salaries and benefits $ 26,335,957 $ 27,549,244 $ 27,813,406 0.96% 5430-Training Benefits $ 323,233 $ 507,447 $ 430,299 -15.20% 5155-Salaries and Benefits-Reimbursed $ (139,646) $ - $ - 6609-General and Administrative-Reimbursed $ 116,719 $ 116,719 $ 81,963 -29.78% 6100-Purchased professional and technical services $ 1,027,271 $ 1,065,000 $ 929,928 -12.68% 6200-Purchased property services $ 2,256,444 $ 2,575,073 $ 2,523,165 -2.02% 6500-Other purchased services $ 3,552,475 $ 5,221,616 $ 4,789,789 -8.27% 6600-General and administrative $ (3,181,994) $ (3,242,913) $ (3,326,872) 2.59% 6650-DHS related services $ - $ 10,000 $ 20,000 100.00% 6660-Sheriff related services $ 87,149 $ 99,400 $ 56,400 -43.26% 6665-Interdepartmental Services $ 1,050,277 $ 1,239,433 $ 1,250,644 0.90% 6680-Intergovernmental $ 2,214,765 $ 3,570,743 $ 4,257,767 19.24% 6728-Operating leases $ 11,999 $ 19,000 $ 20,000 5.26% 6730-Capital leases $ 18,719 $ 19,586 $ 34,793 77.64% 6850-Rebate expense $ 150,000 $ 120,000 $ 120,000 0.00% 7000-Supplies $ 1,138,126 $ 1,485,795 $ 1,782,038 19.94% 7900-Other charges $ - $ 1,000 $ 1,000 0.00% 8000-Property $ 2,542,636 $ 237,320 $ 77,300 -67.43% 8900-Grants and contributions issued $ 1,452,644 $ 2,015,543 $ 5,291,712 162.55% 8910-Treasurer's fees $ 629,804 $ 691,810 $ 671,027 -3.00% 8950-Interest expense $ - $ 500 $ 500 0.00% 9100-Transfers out $ 6,545,380 $ 2,771,375 $ 1,800,000 -35.05% Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed Expenditure Totals $ 46,131,958 $ 46,073,691 $ 48,624,859 5.54% Fund Total:General Fund $ (1,518,629) $ 597,602 $ (2,500,000) -518.34% Fund Balance $ 26,530,409 $ 27,128,011 $ 24,628,011 -9.22% Fund:1100 Road and Bridge Fund Revenue 4001-Property taxes levied for general purposes $ 3,993,277 $ 4,171,921 $ 4,196,371 0.59% 4120-Specific ownership tax $ 1,369,762 $ 1,418,557 $ 1,412,239 -0.45% 4200-Licenses and permits $ 125,486 $ 128,000 $ 128,000 0.00% 4300-Intergovernmental $ 2,391,996 $ 2,423,654 $ 2,423,654 0.00% 4330-Federal grants $ 23,274 $ - $ - 4390-Payments in lieu of taxes $ 450,000 $ 450,000 $ 450,000 0.00% 4400-Charges for services $ 62,726 $ 114,500 $ 107,500 -6.11% 4700-Miscellaneous $ 2,886 $ 5,000 $ 5,000 0.00% 4910-Interfund transfers in $ 25,000 $ - $ - Revenue Totals $ 8,444,407 $ 8,711,632 $ 8,722,764 0.13% Expenditures 5100-Salaries and benefits $ 2,006,421 $ 1,994,923 $ 2,096,597 5.10% 5430-Training Benefits $ 2,220 $ 4,340 $ 4,900 12.90% 6100-Purchased professional and technical services $ 2,182 $ 5,904 $ 5,920 0.27% 6200-Purchased property services $ 167,192 $ 270,423 $ 133,875 -50.49% 6500-Other purchased services $ 82,147 $ 168,678 $ 158,065 -6.29% 6600-General and administrative $ 620,427 $ 620,427 $ 425,220 -31.46% 6640-Road and Bridge related services $ 19,416 $ 30,000 $ 30,000 0.00% 6665-Interdepartmental Services $ 1,793,808 $ 1,960,529 $ 1,583,635 -19.22% 6680-Intergovernmental $ 1,060,881 $ 1,197,670 $ 1,200,668 0.25% 6730-Capital leases $ 37,133 $ 38,133 $ 42,615 11.75% 7000-Supplies $ 990,415 $ 1,265,943 $ 1,180,005 -6.79% 8000-Property $ 1,921,111 $ 1,523,973 $ 1,150,000 -24.54% 8910-Treasurer's fees $ 145,121 $ 176,253 $ 145,000 -17.73% 9100-Transfers out $ 225,000 $ - $ - Expenditure Totals $ 9,073,475 $ 9,257,196 $ 8,156,500 -11.89% Fund Total:Road and Bridge Fund $ (629,068) $ (545,564) $ 566,264 -203.79% Fund Balance $ 5,873,776 $ 5,328,212 $ 5,894,476 10.63% Fund:1110 Social Services Fund Revenue 4001-Property taxes levied for general purposes $ 705,238 $ 736,700 $ 741,104 0.60% 4300-Intergovernmental $ 2,628 $ 1,420 $ 500 -64.79% " 4330-Federal grants $ 528,618 $ 551,031 $ 500,924 -9.09% 4350-State grants $ 2,711,586 $ 2,616,112 $ 2,531,243 -3.24% 4400-Charges for services $ 279 $ 50,180 $ 240 -99.52% 4500-Fines and forfeitures $ 16,209 $ - $ 4,000 Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed 4700-Miscellaneous $ 34,584 $ - $ - Revenue Totals $ 3,999,141 $ 3,955,443 $ 3,778,011 -4.49% Expenditures 5100-Salaries and benefits $ 3,444,504 $ 3,627,367 $ 3,394,030 -6.43% 5430-Training Benefits $ 29,132 $ 49,220 $ 44,115 -10.37% 6100-Purchased professional and technical services $ 136,829 $ 156,989 $ 147,670 -5.94% 6200-Purchased property services $ 23,396 $ 29,211 $ 25,767 -11.79% 6500-Other purchased services $ 149,750 $ 278,952 $ 246,177 -11.75% 6650-DHS related services $ 295,683 $ 267,412 $ 272,780 2.01% 6665-Interdepartmental Services $ 14,144 $ 25,750 $ 22,700 -11.84% 7000-Supplies $ 14,987 $ 21,325 $ 20,545 -3.66% Expenditure Totals $ 4,108,425 $ 4,456,226 $ 4,173,784 -6.34% Fund Total:Social Services Fund $ (109,284) $ (500,783) $ (395,773) -20.97% Fund Balance $ 2,523,928 $ 2,023,145 $ 1,627,372 -19.56% Fund:1140 Offsite Road Improvements Revenue 4400-Charges for services $ 223,660 $ 517,820 $ - -100.00% 4600-Investment earnings $ 14,022 $ 12,800 $ 13,000 1.56% 4650-Contributions and donations $ 213,820 $ 375,000 $ - -100.00% Revenue Totals $ 451,501 $ 905,620 $ 13,000 -98.56% Expenditures 8000-Property $ - $ 300,000 $ - -100.00% 8900-Grants and contributions issued $ 122,449 $ 705,066 $ - -100.00% 8910-Treasurer's fees $ 2,324 $ 7,680 $ 5,000 -34.90% 9100-Transfers out $ 365,000 $ - $ - Expenditure Totals $ 489,774 $ 1,012,746 $ 5,000 -99.51% Fund Total:Offsite Road Improvements $ (38,272) $ (107,126) $ 8,000 -107.47% Fund Balance $ 946,686 $ 839,560 $ 847,560 0.95% Fund:1151 Sales Tax E.V.Transp. Revenue 4130-Sales and use taxes $ 6,879,995 $ 7,216,805 $ 7,288,973 1.00% 4330-Federal grants $ 309,000 $ 315,000 $ 1,492,400 373.78% 4400-Charges for services $ 2,195,473 $ 2,218,946 $ 2,114,705 -4.70% 4600-Investment earnings $ 59,051 $ 48,220 $ 64,000 32.73% 4620-Rents and royalties $ 16,500 $ 18,000 $ 7,200 -60.00% 4650-Contributions and donations $ 1,962 $ 5,500 $ - -100.00% 4700-Miscellaneous $ 15,984 $ - $ - Revenue Totals $ 9,477,965 $ 9,822,471 $ 10,967,278 11.65% Expenditures 5100-Salaries and benefits $ 5,219,976 $ 5,541,901 $ 5,573,555 0.57% 5430-Training Benefits $ 17,903 $ 16,800 $ 11,500 . -31.55% Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed 5155-Salaries and Benefits-Reimbursed $ (42,873) $ - $ - 6100-Purchased professional and technical services $ 17,338 $ 13,500 $ 245,000 1714.81% 6200-Purchased property services $ 1,572,915 $ 1,724,520 $ 1,717,140 -0.43% 6500-Other purchased services $ 247,388 $ 338,231 $ 346,116 2.33% 6600-General and administrative $ 579,349 $ 588,955 $ 618,102 4.95% 6665-Interdepartmental Services $ 662,117 $ 760,303 $ 852,038 12.07% 6730-Capital leases $ 21,599 $ 22,140 $ 25,506 15.20% 7000-Supplies $ 261,066 $ 318,712 $ 492,320 54.47% 8000-Property $ 14,767 $ - $ 1,510,000 8910-Treasurer's fees $ 89,683 $ 89,495 $ 91,000 1.68% 9100-Transfers out $ 1,550,000 $ 528,552 $ - -100.00% Expenditure Totals $ 10,211,228 $ 9,943,109 $ 11,482,277 15.48% Fund Total:Sales Tax E.V.Transp. $ (733,262) $ (120,638) $ (514,999) 326.90% Fund Balance $ 3,608,363 $ 3,487,725 $ 2,972,726 -14.77% Fund:1152 Sales Tax E.V.Trails Revenue 4130-Sales and use taxes $ 748,634 $ 801,868 $ 809,887 1.00% 4350-State grants $ - $ 1,000,000 $ 1,000,000 0.00% 4370-Local grants $ 6,552 $ 205,000 $ 5,000 -97.56% 4600-Investment earnings $ 15,097 $ 20,977 $ 18,000 -14.19% 4650-Contributions and donations $ 3,100 $ 3,000 $ 3,000 0.00% 4910-Interfund transfers in $ 2,000,000 $ 1,000,000 $ - -100.00% Revenue Totals $ 2,773,383 $ 3,030,845 $ 1,835,887 -39.43% Expenditures 5100-Salaries and benefits $ 218,137 $ 227,145 $ 218,974 -3.60% 5430-Training Benefits $ - $ 700 5 500 -28.57% 6609-General and Administrative-Reimbursed $ (112,196) $ (112,196) $ (81,963) -26.95% 6100-Purchased professional and technical services $ 2,100 $ 2,275 $ 2,300 1.10% 6200-Purchased property services $ 1,826 $ 6,090 $ 6,280 3.12% 6500-Other purchased services $ 3,349 $ 40,010 $ 165,050 312.52% 6600-General and administrative $ 112,196 $ 112,196 $ 81,963 -26.95% 6680-Intergovernmental $ - $ 75,591 $ ' - -100.00% 7000-Supplies $ 6,408 $ 18,215 $ 14,200 -22.04% 8000-Property $ 1,925,633 $ 4,041,232 $ 94,944 -97.65% 8900-Grants and contributions issued $ 48,820 $ - $ - 8910-Treasurer's fees $ 7,581 $ 9,776 $ 10,000 2.29% 9100-Transfers out $ - $ - $ 1,000,000 Expenditure Totals $ 2,213,854 $ 4,421,034 $ 1,512,248 -65.79% Fund Total:Sales Tax E.V.Trails $ 559,529 $ (1,390,189) $ 323,639 -123.28% Fund Balance $ 1,752,440 $ 362,251 $ 685,890 89.34% Fund:1153 Sales Tax R.F.V.Transp. Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed Revenue 4130-Sales and use taxes $ 497,763 $ 526,931 $ 548,008 4.00% 4600-Investment earnings $ 532 $ 992 $ 800 -19.35% Revenue Totals $ 498,295 $ 527,923 $ 548,808 3.96% Expenditures 8900-Grants and contributions issued $ 435,671 $ 523,919 $ 545,308 4.08% 8910-Treasurer's fees $ 4,883 $ 4,204 $ 3,500 -16.75% Expenditure Totals $ 440,554 $ 528,123 $ 548,808 , 3.92% Fund Total:Sales Tax R.F.V.Transp. $ 57,740 $ (200) $ - -100.00% Fund Balance $ 133,444 $ 133,244 $ 133,244 0.00% Fund:1154 Sales Tax R.F.V.Trails Revenue 4130-Sales and use taxes $ 53,550 $ 58,548 $ 60,890 4.00% 4600-Investment earnings $ 54 $ 138 $ 150 8.70% Revenue Totals $ 53,605 $ 58,686 $ 61,040 4.01% Expenditures 8900-Grants and contributions issued $ 48,408 $ 58,230 $ 60,490 3.88% 8910-Treasurer's fees $ 525 $ 506 $ 550 8.70% Expenditure Totals $ 48,933 $ 58,736 $ 61,040 3.92% Fund Total:Sales Tax R.F.V.Trails $ 4,671 $ (50) $ - -100.00% Fund Balance $ 13,446 $ 13,396 $ 13,396 0.00% Fund:1155 Transportation Capital Revenue 4330-Federal grants $ 684,000 $ 949,010 $ - -100.00% 4350-State grants $ 104,000 $ - $ - 4600-Investment earnings $ 22,309 $ 14,457 $ - -100.00% 4910-Interfund transfers in $ 550,000 $ 528,552 $ - -100.00% Revenue Totals $ 1,360,309 $ 1,492,019 $ - -100.00% Expenditures 6100-Purchased professional and technical services $ 147,725 $ 62,775 $ - -100.00% 7000-Supplies $ 124,892 $ 327,001 $ - -100.00% 8000-Property $ 1,568,384 $ 1,537,275 $ - -100.00% 8900-Grants and contributions issued $ 87,650 $ - $ - Expenditure Totals $ 1,928,650 $ 1,927,051 $ - -100.00% Fund Total:Transportation Capital $ (568,341) $ (435,032) $ - -100.00% Fund Balance $ 2,078,535 $ 1,643,503 $ 1,643,503 0.00% Fund:1160 Airport Fund Revenue 4130-Sales and use taxes $ 77,461 $ 89,007 $ 88,890 -0.13% 4300-Intergovernmental $ 447,009 $ 450,000 $ 450,000 0.00% 4330-Federal grants $ 7,600,230 $ 6,852,401 $ - -100.00% • Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed 4350-State grants $ 215,463 $ 324,944 S 12,480 -96.16% 4400-Charges for services $ 2,731,875 $ 2,667,300 $ 2,711,450 1.66% 4620-Rents and royalties $ 2,085,518 $ 2,046,809 $ 2,103,642 2.78% 4700-Miscellaneous $ 15,967 $ - $ - Revenue Totals $ 13,173,523 $ 12,430,461 $ 5,366,462 -56.83% Expenditures 5100-Salaries and benefits $ 2,483,591 $ 2,507,909 $ 2,633,297 5.00% 5430-Training Benefits $ 74,407 $ 80,000 $ 79,000 -1.25% 6100-Purchased professional and technical services $ 120,668 $ 162,000 $ 245,000 51.23% 6200-Purchased property services $ 427,023 $ 470,094 $ 391,909 -16.63% 6500-Other purchased services $ 88,531 $ 212,093 $ 111,258 -47.54% 6600-General and administrative $ 645,340 $ 654,264 $ 757,276 15.74% 6630-Airport related services $ 241,698 $ 523,000 $ 477,000 -8.80% 6665-Interdepartmental Services $ 29,472 $ 30,254 $ 25,216 -16.65% 7000-Supplies $ 274,912 $ 424,023 $ 324,100 -23.57% 8000-Property $ 8,633,451 $ 7,762,740 $ 270,000 -96.52% 8900-Grants and contributions issued $ - $ 100 $ - -100.00% 8910-Treasurer's fees $ 46,844 $ 46,093 $ 41,000 -11.05% Expenditure Totals $ 13,065,936 $ 12,872,570 $ 5,355,056 -58.40% Fund Total:Airport Fund $ 107,587 $ (442,109) $ 11,406 -102.58% Fund Balance $ 3,110,805 $ 2,668,696 $ 2,680,102 0.43% Fund:1170 Conservation Trust Fund Revenue 4350-State grants $ 121,352 $ 120,000 $ 120,000 0.00% Revenue Totals $ 121,352 $ 120,000 $ 120,000 0.00% Expenditures 6200-Purchased property services $ 102,417 $ 110,501 $ 110,501 0.00% 7000-Supplies $ - $ 10,499 $ 5,000 -52.38% 8000-Property $ - $ 275,000 $ - -100.00% Expenditure Totals $ 102,417 $ 396,000 $ 115,501 -70.83% Fund Total:Conservation Trust Fund $ 18,935 $ (276,000) $ 4,499 -101.63% Fund Balance $ 337,788 $ 61,788 $ 66,287 7.28% Fund:1180 800 MHZ Fund Revenue 4400-Charges for services $ 573,143 $ 576,398 $ 574,891 -0.26% 4620-Rents and royalties $ 10,734 $ 8,800 $ 15,600 77.27% 4700-Miscellaneous $ 393 $ - $ - 4920-Proceeds of capital asset dispositions $ 3,500 $ - $ - Revenue Totals $ 587,770 $ 585,198 $ 590,491 0.90% Expenditures 5100-Salaries and benefits $ 110,812 $ 114,846 $ 104,112 -9.35% Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed 5430-Training Benefits $ 5,017 $ 6,000 $ 6,000 0.00% 6200-Purchased property services $ 51,798 $ 90,832 $ 95,771 5.44% 6500-Other purchased services $ 14,689 $ 39,515 $ 23,090 -41.57% 6600-General and administrative $ 41,190 $ 41,190 $ 26,653 -35.29% 6665-Interdepartmental Services $ 8,839 $ 10,364 $ 10,107 -2.48% 7000-Supplies $ 19,345 $ 110,162 $ 165,412 50.15% 8000-Property $ 364,374 $ 430,000 $ 80,000 -81.40% 8910-Treasurer's fees $ 1,184 $ 125 $ 100 -20.00% Expenditure Totals $ 617,247 $ 843,034 $ 511,245 -39.36% Fund Total:800 MHZ Fund $ (29,477) $ (257,836) $ 79,246 -130.74% Fund Balance $ 1,072,963 $ 815,127 $ 894,373 9.72% Fund:1191 Emergency Reserve Fund Revenue 4600-Investment earnings $ 27,097 $ 13,150 $ 27,000 105.32% 4910-Interfund transfers in $ 335,000 $ - $ - Revenue Totals $ 362,097 $ 13,150 $ 27,000 105.32% Fund Total:Emergency Reserve Fund $ 362,097 $ 13,150 $ 27,000 105.32% Fund Balance $ 2,663,799 $ 2,676,949 $ 2,703,949 1.01% Fund:1209 Public Health Fund Revenue 4300-Intergovernmental $ - $ 23,060 $ 23,060 0.00% 4330-Federal grants $ 628,268 $ 549,653 $ 531,349 -3.33% 4350-State grants $ 1,150,143 $ 1,038,804 $ 746,142 -28.17% 4370-Local grants $ 32,915 $ 83,895 $ 143,312 70.82% 4400-Charges for services $ 194,240 $ 194,932 $ 140,050 -28.15% 4600-Investment earnings $ 18,553 $ 16,441 $ 15,000 -8.76% 4650-Contributions and donations $ 43,582 $ 29,442 $ 29,000 -1.50% 4700-Miscellaneous $ 1,007 $ - $ - 4910-Interfund transfers in $ 1,771,375 $ 1,271,375 $ 1,800,000 41.58% Revenue Totals $ 3,840,083 $ 3,207,602 $ 3,427,913 6.87% Expenditures 5100-Salaries and benefits $ 2,631,040 $ 2,878,010 $ 2,797,168 -2.81% 5430-Training Benefits $ 22,855 $ 27,204 $ 32,297 18.72% , 5155-Salaries and Benefits-Reimbursed $ (37,983) $ - $ - 6100-Purchased professional and technical services $ 664,338 $ 694,354 $ 468,431 -32.54% 6200-Purchased property services $ 17,348 $ 22,924 $ 23,473 2.39% 6500-Other purchased services $ 128,621 $ 136,582 $ 156,655 14.70% 6665-Interdepartmental Services $ 40,836 $ 34,699 $ 35,214 1.48% 7000-Supplies $ 210,963 $ 200,673 $ 165,165 -17.69% 8910-Treasurer's fees $ 2,045 $ 1,255 $ 1,200 -4.38% Expenditure Totals $ 3,680,063 $ 3,995,701 $ 3,679,603 -7.91% • Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to • Amount Budget Budget 2019 Proposed Fund Total:Public Health Fund $ 160,020 $ (788,099) $ (251,690) -68.06% Fund Balance $ 1,103,581 $ 315,482 $ 63,792 -79.78% Fund:1210 Mental Health Fund Revenue 4130-Sales and use taxes $ - $ 500,000 $ 500,000 0.00% 4910-lnterfund transfers in $ - $ 500,000 $ - -100.00% Revenue Totals $ - $ 1,000,000 $ 500,000 -50.00% Expenditures 6500-Other purchased services $ - $ 618,000 $ 496,000 -19.74% 8910-Treasurer's fees $ - $ - $ 4,000 Expenditure Totals $ - $ 618,000 $ 500,000 -19.09% Fund Total:Mental Health Fund $ - $ 382,000 $ - -100.00% Fund Balance $ - $ 382,000 $ 382,000 0.00% Fund:1400 Housing Loan Fund Expenditures 6609-General and Administrative-Reimbursed $ (4,523) $ (4,523) $ - -100.00% 6500-Other purchased services $ 221,084 $ 320,000 $ 270,000 -15.63% 6600-General and administrative $ 4,523 $ 4,523 $ - -100.00% Expenditure Totals $ 221,084 $ 320,000 $ 270,000 -15.63% Fund Total:Housing Loan Fund $ (221,084) $ (320,000) $ (270,000) -15.63% Fund Balance $ 1,312,787 $ 992,787 $ 722,787 -27.20% Fund:1401 Housing Operations Fund Revenue 4400-Charges for services $ 633,468 $ 971,117 $ 968,762 -0.24% 4700-Miscellaneous $ 614 $ - $ - Revenue Totals $ 634,082 $ 971,117 $ 968,762 -0.24% Expenditures 5100-Salaries and benefits $ 1,292,873 $ 1,284,150 $ 1,254,394 -2.32% 5155-Salaries and Benefits-Reimbursed $ (918,951) $ (659,381) $ (635,406) -3.64% 6200-Purchased property services $ 825 $ 500 $ 176 -64.80% 6500-Other purchased services $ 278 $ - $ 556 6600-General and administrative $ 249,458 $ 339,458 $ 344,042 1.35% 7000-Supplies $ 33 $ - $ - 8000-Property $ - $ 652 $ - -100.00% 8900-Grants and contributions issued $ 500,000 $ 500,000 $ - -100.00% 8910-Treasurer's fees $ - $ - $ 5,000 Expenditure Totals $ 1,124,516 $ 1,465,379 $ 968,762 -33.89% Fund Total:Housing Operations Fund $ (490,434) $ (494,262) $ - -100.00% Fund Balance $ 892,884 $ 398,622 $ 398,622 0.00% Fund:1442 Open Space Fund Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget :2019 Proposed Revenue 4001-Property taxes levied for general purposes $ 4,407,896 $ 4,604,673 $ 4,631,448 0.58% 4350-State grants $ 1,666,407 $ - $ - 4400-Charges for services $ 12,688 $ - $ - 4600-Investment earnings $ 42,303 $ 38,775 $ 30,000 -22.63% 4620-Rents and royalties $ 7,225 $ 15,700 $ 15,700 0.00% 4650-Contributions and donations $ 263,054 $ 3,000 $ 3,000 0.00% 4700-Miscellaneous $ 7,435 $ 8,636 $ - -100.00% 4910-Interfund transfers in $ 4,350,000 $ - $ - 4920-Proceeds of capital asset dispositions $ 448,731 $ - $ - , Revenue Totals $ 11,205,738 $ 4,670,784 $ 4,680,148 0.20% Expenditures 5100-Salaries and benefits $ 295,552 $ 249,237 $ 357,608 43.48% 5430-Training Benefits $ 1,306 $ 2,575 $ 3,375 31.07% 6100-Purchased professional and technical services $ - $ 130,000 $ 70,000 -46.15% 6200-Purchased property services $ 18,115 $ 261,400 $ 234,326 -10.36% 6500-Other purchased services $ 25,714 $ 87,265 $ 116,227 33.19% 6600-General and administrative $ 217,000 $ 217,000 $ 69,786 -67.84% 6665-Interdepartmental Services $ 7,341 $ 8,065 $ 8,970 11.22% 7000-Supplies $ 14,855 $ 74,770 $ 90,322 20.80% 8000-Property $ 13,490,430 $ 839,050 $ 250,000 -70.20% 8900-Grants and contributions issued $ - $ - $ - 8910-Treasurer's fees $ 139,635 $ 155,086 $ 138,000 -11.02% 9100-Transfers out $ 1,750,000 $ 2,600,000 $ - -100.00% Expenditure Totals $ 15,959,948 $ 4,624,448 $ 1,338,614 -71.05% Fund Total:Open Space Fund $ (4,754,210) $ 46,336 $ 3,341,534 7111.53% Fund Balance S 7,527 $ 53,863 $ 3,395,397 6203.77% Fund:1443 Open Space Preservation Reserve Revenue 4600-Investment earnings $ 3,572 $ 1,734 $ 3,500 101.85% Revenue Totals $ 3,572 $ 1,734 $ 3,500 101.85% Fund Total:Open Space Preservation Reserve $ 3,572 $ 1,734 $ 3,500 101.85% Fund Balance $ 306,950 $ 308,684 $ 312,184 1.13% Fund:2150 Capital Improvements Fund Revenue 4001-Property taxes levied for general purposes $ 179,251 $ 187,275 $ 188,313 0.55% 4130-Sales and use taxes $ 5,778,733 $ 6,062,517 $ 6,123,142 1.00% 4700-Miscellaneous $ 204 $ - $ - 4910-Interfund transfers in $ - $ 15,852 $ - -100.00% Revenue Totals $ 5,958,188 $ 6,265,644 $ 6,311,455 0.73% Expenditures • Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed 5430-Training Benefits $ 3,139 $ - $ - 6200-Purchased property services $ 270,159 $ 577,508 $ 545,000 -5.63% 6500-Other purchased services $ 143,524 $ 423 $ - -100.00% 6730-Capital leases S 1,193,250 $ - $ - 7000-Supplies $ 447,118 $ 455,511 $ 324,939 -28.66% 8000-Property $ 900,263 $ 8,415,362 $ 1,566,547 -81.38% 8900-Grants and contributions issued $ 50,505 $ - $ - 8910-Treasurer's fees $ 63,071 $ 57,966 $ 65,000 12.13% 8920-Debt service $ - $ 2,065,000 $ 940,000 -54.48% 8950-Interest expense $ - $ 700,050 $ 638,100 -8.85% 9100-Transfers out $ 3,060,500 $ - $ - Expenditure Totals $ 6,131,529 $ 12,271,820 $ 4,079,586 -66.76% Fund Total:Capital Improvements Fund $ (173,341) $ (6,006,176) $ 2,231,869 -137.16% Fund Balance $ 7,822,540 $ 1,816,364 $ 4,048,233 122.88% Fund:2202 justice Center COP Debt Service Revenue 4600-Investment earnings $ 1,998 $ - $ - 4620-Rents and royalties $ 1,193,250 $ - $ - 4910-Interfund transfers in $ 1,585,500 $ - $ - Revenue Totals $ 2,780,748 $ - $ - Expenditures 8920-Debt service $ 2,015,000 $ - $ - 8950-Interest expense $ 760,500 $ - $ - 6500-Other purchased services $ - $ 4,688 $ - -100.00% 9100-Transfers out $ - $ 15,852 $ - -100.00% Expenditure Totals $ 2,775,500 $ 20,540 $ - -100.00% Fund Total:Justice Center COP Debt Service $ 5,248 $ (20,540) $ - -100.00% Fund Balance S 20,540 $ - $ - Fund:3600 Landfill Fund* Revenue 4350-State grants $ 41,082 $ 20,437 $ - -100.00% 4400-Charges for services $ 3,274,587 $ 3,060,730 $ 3,381,100 10.47% 4490-Taxable&Non Taxable Sales $ 235,515 $ 155,500 $ 219,000 40.84% 4700-Miscellaneous $ 10,352 $ - $ - 4910-Interfund transfers in $ 89,005 $ - $ - Revenue Totals $ 3,650,541 $ 3,236,667 $ 3,600,100 11.23% Expenditures 5100-Salaries and benefits $ 969,444 $ 1,089,623 $ 1,087,530 -0.19% 5430-Training Benefits $ 3,335 $ 12,900 $ 9,200 -28.68% 6100-Purchased professional and technical services $ 672 $ 4,060 $ 1,720 -57.64% 6200-Purchased property services $ 67,496 $ 192,813 S 91,977 -52.30% Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed 6500-Other purchased services $ 81,624 $ 129,240 $ 112,673 -12.82% 6600-General and administrative $ 377,110 $ 377,110 $ 153,149 -59.39% 6648-Landfill related services $ 349,970 $ 582,750 $ 418,700 -28.15% 6665-Interdepartmental Services $ 592,925 $ 668,372 $ 734,393 9.88% 6680-Intergovernmental $ 86,693 $ 108,645 $ 108,646 0.00% 6800-Closure and post closure costs $ (772,697) $ 200,000 $ - -100.00% 7000-Supplies $ 85,238 $ 153,880 $ 124,695 -18.97% 8000-Property $ 63,820 $ 100,000 $ - -100.00% 8700-Depreciation $ - $ 200,000 $ - -100.00% 8900-Grants and contributions issued $ 126,368 $ 330,292 $ 63,000 -80.93% 8910-Treasurer's fees $ 36,410 $ 35,199 $ 32,000 -9.09% Expenditure Totals $ 2,068,408 $ 4,184,884 $ 2,937,683 -29.80% Fund Total:Landfill Fund $ 1,582,133 $ (948,217) $ 662,417 -169.86% Net Position $ 14,897,496 $ 13,949,279 $ 14,611,696 4.75% Fund:3700 Motor Pool Fund* Revenue 4400-Charges for services $ 5,921,687 $ 6,438,242 $ 6,298,682 -2.17% 4700-Miscellaneous $ 263 $ - $ - 4920-Proceeds of capital asset dispositions $ 191,522 $ 299,378 $ 231,123 -22.80% Revenue Totals $ 6,113,472 $ 6,737,620 $ 6,529,805 -3.08% Expenditures 5100-Salaries and benefits $ 1,044,901 $ 1,495,409 $ 1,368,603 -8.48% 5430-Training Benefits $ 6,778 $ 10,500 $ 20,762 97.73% 6100-Purchased professional and technical services $ 715 $ 1,300 $ 1,360 4.62% 6200-Purchased property services $ 50,051 $ 129,172 $ 81,655 -36.79% 6500-Other purchased services $ 28,480 $ 57,462 $ 38,168 -33.58% 6600-General and administrative $ 389,586 $ 389,585 $ 352,630 -9.49% 6665-Interdepartmental Services $ 84,386 $ 106,772 $ 141,316 32.35% 6730-Capital leases $ 14,122 $ 18,098 $ 22,753 25.72% 7000-Supplies $ 1,511,013 $ 2,379,951 $ 2,072,890 -12.90% 8000-Property $ 1,541,383 $ 2,310,779 $ 2,660,946 15.15% 8700-Depreciation $ - $ 850,000 $ - -100.00% 8910-Treasurer's fees $ 2,050 S. 3,385 $ 3,000 -11.37% Expenditure Totals $ 4,673,465 $ 7,752,413 $ 6,764,083 -12.75% Fund Total:Motor Pool Fund $ 1,440,007 $ (1,014,793) $ (234,278) -76.91% Net Position $ 16,025,331 $ 15,010,538 $ 14,776,260 -1.56% Fund:3730 Insurance Reserve Fund Revenue 4001 -Property taxes levied for general purposes $ 158,677 $ 165,790 $ 166,734 0.57% 4721 -Insurance Proceeds $ 419,450 $ 447,559 $ 467,487 4.45% Revenue Totals $ 578,126 $ 613,349 $ 634,221 3.40% Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed Expenditures 6200-Purchased property services $ 182,179 $ 169,233 $ 101,216 -40.19% 6500-Other purchased services $ 358,335 $ 619,733 $ 528,005 -14.80% 8910-Treasurer's fees $ 4,750 $ 6,766 $ 5,000 -26.10% Expenditure Totals $ 545,264 $ 795,732 $ 634,221 -20.30% Fund Total:Insurance Reserve Fund $ 32,862 $ (182,383) $ - -100.00% Fund Balance $ 322,851 $ 140,468 $ 140,468 0.00% Fund:3790 Health Insurance Fund Revenue 4400-Charges for services $ 10,880,812 $ 9,941,056 $ 8,087,439 -18.65% 4700-Miscellaneous $ 84,578 S 35,000 . $ - -100.00% Revenue Totals $ 10,965,390 $ 9,976,056 $ 8,087,439 -18.93% Expenditures 5100-Salaries and benefits $ 7,672,687 $ 9,652,421 $ 9,977,293 3.37% 6500-Other purchased services $ 223,771 $ 269,029 $ 128,500 -52.24% 6600-General and administrative $ 1,792 $ 54,606 $ 558,034 921.93% Expenditure Totals $ 7,898,250 $ 9,976,056 $ 10,663,827 6.89% Fund Total:Health Insurance Fund $ 3,067,139 $ - $ (2,576,388) Fund Balance $ 8,323,704 $ 8,323,704 $ 5,747,316 -30.95% Fund:Eagle County Housing and Development Authority* Revenue 4400-Charges for services $ 841,838 $ 639,897 $ 647,103 1.13% 4650-Contributions and donations $ 500,000 -100.00% Revenue Totals $ 841,838 $ 1,139,897 $ 647,103 -43.23% Expenditures 6500-Other purchased services $ 920,268 $ 919,949 $ 974,803 5.96% 8000-Property $ 1,058,261 -100.00% Expenditure Totals $ 920,268 $ 1,978,210 $ 974,803 -50.72% Fund Total:ECHDA $ (78,430) $ (838,313) $ (327,700) -60.91% Net Position $ 14,898,953 $ 14,060,640 $ 13,732,940 -2.33% Fund:The Valley Home Store* Revenue 4400-Charges for services $ 219,100 $ 221,750 $ 202,650 -8.61% Revenue Totals $ 219,100 $ 221,750 $ 202,650 -8.61% Expenditures 5100-Salaries and benefits $ 142,171 $ 176,465 $ 150,141 -14.92% 6500-Other purchased services $ 29,709 $ 36,441 $ 32,818 -9.94% Expenditure Totals $ 171,880 $ 212,906 $ 182,959 -14.07% Fund Total:NHS $ 47,220 $ 8,844 $ 19,691 122.65% Net Position $ 116,574 $ 125,418 $ 145,109 15.70% • Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed Fund:Lake Creek Village Apartments* Revenue 4620-Rents and royalties $ 4,507,231 $ 4,354,617 $ 4,451,620 2.23% 4600-Investment earnings $ 286 4650-Contributions and donations $ 534,224 Revenue Totals $ 5,041,741 $ 4,354,617 $ 4,451,620 2.23% Expenditures 5100-Salaries and benefits $ 514,479 $ 502,917 $ 472,723 -6.00% 6500-Other purchased services $ 1,467,624 $ 1,329,287 $ 1,077,432 -18.95% 8000-Property $ 153,500 $ 339,500 121.17% 8700-Depreciation $ 788,059 $ 687,012 -100.00% 8920-Debt service $ 1,008,395 8950-Interest expense $ 689,361 $ 812,531 $ 971,365 19.55% 8900-Grants and contributions issued $ 500,000 -100.00% Expenditure Totals $ 3,459,523 $ 3,985,247 $ 3,869,415 -2.91% Fund Total:LCV $ 1,582,218 $ 369,370 $ 582,205 57.62% Net Position $ 505,184 $ 874,554 $ 1,456,759 66.57% Fund:Eagle County Air Terminal Corporation* Revenue 4620-Rents and royalties $ 4,807,471 $ 4,799,730 $ 4,799,719 0.00% 4400-Charges for services $ 870,170 $ 767,152 $ 764,004 -0.41% 4600-Investment earnings $ 188,732 $ 24,000 $ 24,000 0.00% Revenue Totals $ 5,866,373 $ 5,590,882 $ 5,587,723 -0.06% Expenditures 6500-Other purchased services $ 1,472,515 $ 1,707,261 $ 2,006,984 17.56% 6850-Rebate expense $ 300,000 $ 300,000 $ 300,000 0.00% 8700-Depreciation $ 1,437,082 $ 1,581,240 $ - -100.00% 8950-Interest expense $ 639,692 $ 1,698,720 $ 1,666,125 -1.92% 8920-Debt service $ 800,000 8000-Property $ - $ 22,095,294 Expenditure Totals $ 3,849,289 $ 5,287,221 $ 26,868,403 408.18% Fund Total:Eagle County Air Terminal $ 2,017,084 $ 303,661 $ (21,280,680) -7108.04% Net Position $ 27,490,927 $ 27,794,588 $ 6,513,908 -76.56% Totals for all Eagle County Funds,including Blended Component Units Revenue Totals $ 143,615,669 $ 136,312,460 $ 123,788,039 -9.19% Expenditure Totals $ 141,911,439 $ 149,278,073 $ 144,278,277 -3.35% Net Totals $ 1,704,230 $ (12,965,613) $ (20,490,238) 58.04% Fund Balance $ 70,759,746 $ 59,913,581 $ 60,001,688 0.15% Net Position $ 73,934,465 $ 71,815,017 $ 51,236,672 -28.65% Total Fund Balance/Net Position $144,694,211 $131,728,598 $111,238,360 -15.55% Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed Discretely Presented Component Units Golden Eagle Elderly Apartments*-Approved by GEEHC Board,Discretely Presented in ECG Financials Revenue 4620-Rents and royalties S 246,115 $ 245,644 $ 246,244 0.24% 4600-Investment earnings $ 152 4650-Contributions and donations $ 20,500 Revenue Totals $ 266,767 $ 245,644 $ 246,244 0.24% Expenditures 5100-Salaries and benefits $ 37,648 $ 50,670 $ 53,173 4.94% 6500-Other purchased services $ 115,629 $ 118,911 $ 107,250 -9.81% 8000-Property $ 49,200 $ 55,699 13.21% 8700-Depreciation $ 84,181 $ 80,681 -100.00% 8920-Debt service $ 11,399 8950-Interest expense $ 25,982 S 26,400 $ 30,068 13.89% Expenditures Total $ 263,440 $ 325,862 $ 257,589 -20.95% Fund Total:Golden Eagle $ 3,327 $ (80,218) $ (11,345) -85.86% Net Position $ 321,700 $ 241,482 $ 230,137 -4.70% Fund:3900 911 Fund-Discretely Presented in ECG Financials Revenue 4400-Charges for services $ 982,153 $ 948,125 $ 969,007 2.20% 4600-Investment earnings $ 5,320 $ 2,214 $ 4,500 103.25% 4700-Miscellaneous $ - $ - $ - 4910-Interfund transfers in $ - $ - $ - Revenue Totals $ 987,473 $ 950,339 $ 973,507 2.44% Expenditures 6200-Purchased property services $ 74,822 $ 118,079 $ 121,134 2.59% 6500-Other purchased services $ 69,406 $ 83,576 $ 54,500 -34.79% 6600-General and administrative $ 46,222 $ 46,222 $ 46,222 0.00% 6680-Intergovernmental $ 771,559 $ 774,562 $ 816,454 5.41% 7000-Supplies $ 2,500 $ 4,712 $ - -100.00% 8000-Property $ - $ 38,248 $ 191,526 400.75% Expenditure Totals $ 964,509 $ 1,065,399 $ 1,229,836 15.43% Fund Total:911 Fund $ 22,965 $ (115,060) $ (256,329) 122.78% Net Position $ 491,496 $ 376,436 $ 120,107 -68.09% Totals for all Eagle County Funds,including Blended Component Units and Discretely Presented Units Revenue Totals $ 144,869,909 $ 137,508,443 $ 125,007,790 -9.09% Expenditure Totals $ 143,139,388 $ 150,669,334 $ 145,765,702 -3.25% Net Totals $ 1,730,521 $ (13,160,891) $ (20,757,912) 57.72% Fund Balance $ 70,759,746 $ 59,913,581 $ 60,001,688 0.15% Net Position $ 74,747,661 $ 72,432,935 $ 51,586,916 -28.78% Total Fund Balance/Net Position $145,507,407 $132,346,516 $111,588,604 -15.68% Exhibit A 2019 Eagle County Government Budget Includes all Funds,Departments,and Blended Component Units %Change 2018 2019 from 2018 2017 Actual Amended Proposed Amended to Amount Budget Budget 2019 Proposed *These entities moved from full accrual to modified accrual budget basis beginning in fiscal year 2019. The calculation of Fund Balance and Net Position for budget purposes is the fund total(budgeted revenues less budgeted expenditures)added to the previous year's balance. We expect that there will be year end financial adjustments related to capitalization and accrual to comply with GAAP.