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HomeMy WebLinkAboutR20-087 Adopting a 4th Supplementary Budget and Appropriation of Unanticipated Revenues for Fiscal Year 2020 DocuSign Envelope ID:6C12365C-DEC5-4989-13225-3C80DB740CAO Commissioner McQueeneymoved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO RESOLUTION NO. 2020- 087 RESOLUTION ADOPTING A 4th SUPPLEMENTARY BUDGET AND APPROPRIATION OF UNANTICIPATED REVENUES FOR FISCAL YEAR 2020,AND AUTHORIZING THE TRANSFER OF BUDGETED AND APPROPRIATED MONIES BETWEEN VARIOUS SPENDING AGENCIES WHEREAS, the County has received certain unanticipated revenues, hereinafter described;and WHEREAS, said revenues were not anticipated at the time of the adoption of the 2020 budget and/or such revenues were not assured at the time of the adoption of the 2020 budget and therefore were not appropriated; and WHEREAS, in view of the needs of the various offices, departments, boards, commissions, and other spending agencies, it is also necessary to transfer certain previously budgeted and appropriated monies; and WHEREAS, the Board has the authority to expend such unanticipated or unassured revenues by enacting a supplementary budget and appropriation, and to transfer budgeted and appropriated revenues from one county fund to another county fund, pursuant to C.R.S. 29-1-109 and C.R.S. 29-1-111; and WHEREAS, Eagle County's Finance Director has determined that such budget appropriations are in compliance with the provisions of the Colorado Constitution, Article X, Section 20, also known as "Amendment One: The Taxpayer's Bill of Rights"; and WHEREAS, notice of this proposed supplementary budget has been published in a newspaper having general circulation within the territorial limits of the County of Eagle, State of Colorado,as required by the terms of C.R.S. 29-1-106. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO: THAT, the Board hereby authorizes a supplementary budget and appropriation of unanticipated revenues, unassured funds, and transfers from fund balance as described in Exhibit A attached hereto and incorporated herein by this reference. DocuSign Envelope ID:6C12365C-DEC5-4989-B225-3C80DB740CA0 THAT, the Treasurer of the County of Eagle is hereby requested and directed to take all action necessary to effectuate the intent of this Resolution. THAT, the Eagle County Budget Officer is hereby requested and directed to immediately transmit an original or certified copy of this Resolution to the affected spending agencies and the officer or employee of the County of Eagle whose duty it is to draw warrants or orders for the payment of money. THAT, the Eagle County Budget Officer 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, this resolution is necessary for the public health, safety and welfare of the citizens of Eagle County, Colorado. MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado, at its regular meeting held the 27th day of October , 2020. COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its ©1 EAGLEcA BOARD OF COUNTY COMMISSIONERS ATTEST: e—DocuSlgned by: ,—DocuSigned by: let ittn.A 0-Ii .tom c°loapo° By: 61tui auukAtx-"u"'"'I Clerk to the—MY-nit' Ka�tTi�`i lfrai��'1e =Henry County Commissioners County Commissioners Chair ,—DocuSlgned by: Je�arnitli Ivey Commissioner cDocusigned by: IttAlf S.d Commissioner Commissioner 3/0 seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: 2 DocuSign Envelope ID:6C12365C-DEC5-4989-8225-3C8ODB740CAO Commissioner Chandler-Henry Aye Commissioner McQueeney Aye Commissioner Scherr Aye This resolution passed by 3/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 1 MEW DocuSign Envelope ID:6C1oa740cAn . To: Board ofCounty Commissioners IF From: Finance Department CC: County Managers Office, Elected Officials,and Department Heads Date: 10/20/2020 EAGLE COUNTY Finance Re: 4th Supplemental to the 2020 Adopted Budget Included in this memo are the following items: -A summary of the revenues and expenditures included in this supplemental request by fund.(Bottom of this page) 'Request Summary.This sheet is a summary of all program and project requests.(Page 2) -Project Description. This sheet provides details of each program or project request.(Page 3) -Fund Balance/Net Position Summary. The purpose of this sheet to give a high level update of projected 2020 fund balance/net position for all Eagle County funds,including the impacts of the 2020 adopted budget and all budget amendments on fund balance/net position.(Page 4) The Full Time Equivalent/Personnel Committee is recommending no new positions in this supplemental. Certain vacant positions that are already in the budget and are vacant from either attrition or early retirement, have been recommended by the FTE committee to be filled. Other positions will remain vacant until further review.After a preliminary review of early retirement incentive program acceptances,we do not believe additional funds will be needed to make agreed-upon payments. We will, however, need to appropriate money between departments within some funds. Following is a summary of the 4th Supplemental to the 2020 Adopted Budget request: Fund# Fund Name Revenues Expenditures 1OU1 'General Fund $ 383'254 $ 630'732 1OU4'Public Trustee Fund $ 80,346 $ 83,421 1140-Offsite Road Improvements $ - $ - 1151 -ECO Transit $ 1'402'513 $ 90.000 1160-Airport $ 1'309'462 $ - 12O9'Public Health $ 485'714 $ 470'714 1J1O'Mental Health $ - $ 58,913 1410-Workforce Housing Rentals $ - $ (23'704) 36S0'Eagle County Air Terminal Corp $ (179,860) $ - Total $ 3,481,429 $ 1,310,076 4th Supplemental Request to the 2020 Budget Coversheet Page 1 DocuSign Envelope ID:6C12365C-DEC5-4989-B225-3C8ODB740CA0 Pnyect/RequeStName Total Revenue Total Expenses Fund Name Department Name; . :., ` $ - $ 230,000 1001-General Fund Attorney Outside Legal Services - $ 25,000 Communications Computer Replacement/Graphics Generator Replacement-ECGTV $ $ (9,847) Engineering Red Dirt Bridge (5,000) $ Facilities Reduce transfer in for Miller Ranch Childcare Flooring Replacement $ 325 ,000 $ 329,600 Finance Northwest Loan Fund CDBG Pass Through $ (80,346) $ (83,021) Public Trustee Move Public Trustee Activity to separate Fund per GASB 84 $ 50,000 $ 50,000 Sheriffs Office Detentions Grants JBBS and MAT $ 89,000 $ 89,000 Sustainable Communities Eagle County Wildfire Assistance Program $ 389,000 $ 000 100f-General Fund Total $ 80,346 $ 83,421 1004-Public Trustee Fund Public Trustee Move Public Trustee Activity to separate Fund per GASB 84 83,421 $ $0.348 'S. . 1004 w Public Trustee Fund Total $ $ 15,0001 ECO Transit Avon Bus Washes 1151-ECO Transit $ 1,402,513 $ CARES Act Grant Funding-ECO Transit $ - $ 75,000 Permanent Driver Barriers $ '4.402.513 $: 90.0 1160-Airport 1151-ECO Transit Total $ 1,309,4621 $ Airport CARES Act Grant Funding-EGE $ _ .. 1160-Airport Total $ 250,000 $ 250,000 1209-Public Health Public Health and Environment Colorado Health Foundation Mi Salud Mi Charco Grant $ 200,000 $ 250,000 COVIDI9 Protect Our Neighbors Additional Funding $ 35,714 $ 35,7140 OPPI Coronavirus Relief Funds for Rural and Frontier $ 435 71d $ 43 ,714 1209-Public Health Total $ 58,913 1210-Mental Health Public Health and Environment Additional funding requested for Mental Health Contracts in 2020 $$ - $ 58,913 1210•Mental Health Total $ $ (23,704)1 HousingReduction of transfer of Two10 Apartments revenue $ $ (23,704) 1410-Workforce Housing Rentals - 1410-Workforce Housing Rentals Toth $ (179,860) $ 3650-Eagle County Air Terminal Corp Airport Airline Rental Revenue $ (179,860) $ - 3650•Eagle County Air Terminal Corp Total $ 3,481429 $ 1,310,076Grand Total 4th Supplemental Request to the 2020 Budget Request Summary Page 2 DocuSign Envelope ID:6C12365C-DEC5-498 \ � / , . ^ ' Name� ��� � � � � '� ' '� `��' � � p«�«o/m�«�c�nJ»�cnPn«n� ' ' '� �/ `� � ~` ' � `U� Additional funding requested for Mental Health The Mental Health Advisory Committee approved the extension of our mental health contract Contracts in 2020 with Mind Springs and approved two new mental health contracts for Trio Therapy and Heads up for Hope.With these approvals,this has put us over the amount that we have budgeted in 2020 for mental health contracts.Requesting the additional funds needed be pulled from the Mental Health(1210)Fund Balance. Airline Rental Revenue To update the budget to reflect 2020 Airline rates, Avon Bus Washes Additional funds for cleaning/sanitizing of buses overnighting at Avon Mobility Center CARES Act Grant Funding-ECO Transit ECO Transit was awarded an additional CARES Act grant funding allocation of$1,402,513. Combined with the previous award,ECO Transit is scheduled to receive$3,576,113 of CARES Act funding in 2020. CARES Act Grant Funding-EGE CARES grant dollars for EGE operational expenses. The total award was$3.3 million. $655k was received in August,and this amount represents the remaining needed for 2020 and will leave $1.3 million for 2021 expenses. Colorado Health Foundation Mi Salud Mi Charco Eagle County Public Health has been awarded a total of$500,000 from The Colorado Health Grant Foundation to be used over the course of two years,with the first$250,000 payment coming in 2020. The purpose of these funds is to improve health outcomes by increasing Latinx representation by advancing equitable and culturally-relevant community leadership models, and working with the Latinx community to co-design a community organizing infrastructure. Computer Replacement/Graphics Generator Two Mac Pros used for editing/video production have reached EOL.These were purchased in Replacement-ECGTV 2013 and are no longer adequate for higher resolution video.We also would like to update our current graphics system used for live meetings.This unit has also reached EOL.A third field camera purchase is also planned. [OV|o19P,otect Our Neighbors Additional Eagle County Public Health has been awarded additional funding through the Office of Funding Emergency Preparedness and Response to be used in 2020 towards planning and infrastructure related expenses in response to COVID1 9. Detentions Grants JBBS and MAT We received funding from the State of Colorado for two grants.The Jail Based Behavioral Services(ABS)grant and the Medical Assisted Therapy(MATS)grant.These funds are used in order to provide mental health and drug therapy to our inmates in our detention facility. Do not delete this line from All Projects List Eagle County Wildfire Assistance Program An additional$89,000 was awarded by the Bureau of Land Management to Eagle County's Community Assistance Agreement.The money will be used to provide property owners with financial and technical assistance to safeguard their homes.Examples of eligible projects Include creating defensible space,home retrofits,and community wood chipping days. Move Public Trustee Activity to separate Fund GASB 84 states that the Public Trustee activity is a custodial fund and shold be shown separately per GASB 84 from General Fund Activity. We are moving 2020 activity from the General Fund to the Public Trustee Fund. Northwest Loan Fund CDBG Pass Through The Northwest Loan Fund makes loans to small businesses across the Northwest Colorado region. Eagle County serves as the fiscal agent for this program and will receive grant funding and then pass it through to the NLF to make loans. OPPI Coronavirus Relief Funds for Rural and The OPPI(Office of Planning,Partnerships and Improvement)has awarded Eagle County Public Frontier Health an additional$35,714 for Coronavirus relief funds as part of the CARES Act to use towards expenses in response to COVID19 Outside Legal Services outside legal services Permanent Driver Barriers Permanent Driver Security barriers Red Dirt Bridge Release remaining funds for Red Dirt Bridge back to general fund due to project being complete. Reduce transfer in for Miller Ranch Childcare The flooring was replaced in the county owned building in which the Miller Ranch Childcare Flooring Replacement center operates.There was no grant funding related to this project,so the entire amount will be paid from the facilities budget. Reduction of transfer of Twol 0 Apartments The available revenue to transfer from the Workforce Housing Fund/Two10 Apartment revenue operations to the Capital Improvements Fund will be lower due to timing of occupancy of the property. 4th Supplemental Request to the 2020 Budget Project Description Page 3 DocuSign Envelope ID:6C12365C-DEC5-4989-8225-3C8ODB740CAO 4th Supplemental Requests Updated Audited 12/31/19 2020 Amended Projected 12/31/20 Projected 12/31/20 Fund Balance/Net Budget Net Fund Balance/Net Updated 2020 Fund Balance/Net Position Revenue Position Revenue Expenses Net Revenue Position 1001-General Fund $ 34017,274 $ (2,460,975) $ 31,556,299 $ 383,254 $ 630,732 $ (2,708,453) $ 31,308,821 1004-Public Trustee Fund $ 144,561 $ - $ 144,561 $ 80,346 $ 83,421 $ (3,075) $ 141,486 1100-Road and Bridge $ 8,016,656 $ 192,146 $ 8,208,802 $ - $ - $ 192,146 $ 8,208,802 1110-Human Services $ 2,739,622 $ (563,749) $ 2,175,873 $ - $ - $ (563,749) $ 2,175,873 1140-Offsite Road Improvements $ 947,919 $ (122,875) $ 825,044 $ - $ - $ (122,875) $ 825,044 1151-ECO Transit $ 6,655,651 $ (1,977,630) $ 4,678,021 $ 1,402,513 $ 90,000 $ (665,117) $ 5,990,534 1152-ECO Trails $ 1,137,422 $ (87,765) $ 1,049,657 $ - $ - $ (87,765) $ 1,049,657 1153-RFV Transit $ 169,710 $ - $ 169,710 $ - $ - $ - S 169,710- 1154-RFV Trails $ 17,429 $ - $ 17,429 $ - $ - $ - S 17,429 1160-Airport $ 3,486,108 $ 997,843 $ 4,483,951 $ 1,309,462 $ - $ 2,307,305 $ 5,793,413 1170-Conservation Trust $ 112,591 $ 51,300 $ 163,891 $ - $ - $ 51,300 $ 163,891 1180-800 MHz $ 1,281,284 $ 8,886 $ 1,290,170 $ - $ - $ 8,886 $ 1,290,170 1191-Emergency Reserve(TABOR) $ 2,747,427 $ - $ 2,747,427 $ - $ - $ - S 2,747,427 1209-.Public Health $ 571,136 $ 430,694 $ 1,001,830 $ 485,714 $ 470,714 $ 445,694 $ 1,016,830 1210-Mental Health $ 663,453 $ (338,822) $ 324,631 $ - $ 58,913 $ (397,735) $ 265,718 1400-Housing Loans $ 855,919 $ (200,000) $ 655,919 $ - $ - $ (200,000) $ 655,919 1401-Housing Operations $ 943,248 $ - $ 943,248 $ - $ - $ - S 943,248 1410-Workforce Housing Rentals $ - $ - S - $ - $ (23,704) $ 23,704 $ 23,704 1442-Open Space $ 6,922,622 $ 1,548,452 $ 8,471,074 $ - $ - $ 1,548,452 $ 8,471,074 2150-Capital Improvements $ 14,090,352 $ (5,292,575) $ 8,797,777 $ - $ - $ (5,292,575) $ 8,797,777 3600-Landfill $ 16,095,078 $ (56,144) $ 16,038,934 $ - $ - $ (56,144) $ 16,038,934 3650-Eagle County Air Terminal Corp $ 26,449,460 $ 237,806 $ 26,687,266 $ (179,860) $ - $ 57,946 $ 26,507,406 3660-The Valley Home Store $ 74,569 $ 26,541 $ 101,110 $ - $ - $ 26,541 $ 101,110 3670-Eagle County Housing and Development Auth $ 16,836,793 $ 27,593 $ 16,864,386 $ - $ - $ 27,593 $ 16,864,386 3680-Lake Creek Village $ 1,095,882 $ (200,926) $ 894,956 $ - $ - $ (200,926) $ 894,956 3700-Fleet $ 17,354,121 $ (777,779) $ 16,576,342 $ - $ - $ (777,779) $ 16,576,342 3730-Insurance Reserve $ 433,570 $ 191,205 $ 624,775 $ - $ - $ 191,205 $ 624,775 3790-Health Insurance $ 8,579,970 $ (2,005,978) $ 6,573,992 $ - $ - $ (2,005,978) $ 6,573,992 3900-E911 Authority $ 430,405 $ 189,102 $ 619,507 $ - $ - $ 189,102 $ 619,507 3990-Golden Eagle $ 222,051 $ (48,783) $ 173,268 $ - $ - $ (48,783) $ 173,268 Total $ 173,092,283 $ (10,232,433) $ 162,859,850 $ 3,481,429 $ 1,310,076 $ (8,061,080) $ 165,031,203 4th Supplemental Request to the 2020 Budget Fund Balance/Net Position Page 4