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HomeMy WebLinkAboutR24-060 Adopting a 3rd Supplementary Budget and Appropriation of Unanticipated Revenues for Fiscal Year 2024 Docusign Envelope ID:5973B15A-1 B7A-4612-697C-331155528931 Commissioner Chandler-Henry moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO. 2024 - 060 RESOLUTION ADOPTING A 3rd SUPPLEMENTARY BUDGET AND APPROPRIATION OF UNANTICIPATED REVENUES FOR FISCAL YEAR 2024,AND AUTHORIZING THE TRANSFER OF BUDGETED AND APPROPRIATED MONIES BETWEEN VARIOUS SPENDING AGENCIES WHEREAS, the County from time to time receives certain unanticipated revenues that were not anticipated at the time of the adoption of the 2024 budget and/or such revenues were not assured at the time of the adoption of the 2024 budget and therefore were not appropriated; and WHEREAS, the County has determined that there is an availability of unappropriated fund balances to adequately cover certain new appropriations; 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 or to authorize the expenditure of such unanticipated or unassured revenues or unappropriated fund balances; 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 Department 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, transfers, and utilization of fund balance as described in Exhibit A attached hereto and incorporated herein by this reference. Docusign Envelope ID:5973B15A-1 B7A-4612-B97C-331155528931 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 public the health, safety and welfare of the citizens of Eagle County, Colorado. [Remainder of page left intentionally blank] 2 Docusign Envelope ID:5973B15A-1 B7A-4612-697C-331155528931 MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado, at its regular meeting held the 10th day of September, 2024. i- Signed by: ,, � COUNTY OF EAGLE, STATE OF �y� COLORADO, By and Through Its coL0.0. BOARD OF COUNTY COMMISSIONERS ATTEST: signed by: I /IUL 0-'Mutant, By: h9Ub - 4beYb44u... Clerk to the Board of Matt Scherr County Commissioners County Commissioners Chair EDocuSigned by: 17e CAaNt,I mr orwv(A Jeanne McQueeney Commissioner Signed by: 'I nA',,.� r �+r ' OCA60117C004403.. Kathy Chandler-Henry Commissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Scherr Absent Commissioner McQueeney Aye Commissioner Chandler-Henry Aye • This resolution passed by 2/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 3 3rd Supplemental to the 2024 Budget To: Board of County Commissioners, Elected Officials, County Manager,and Department Heads From: Finance Department Date: 9/5/2024 EAGLE COUNTY Finance Re: 3rd Supplemental to the 2024 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) - New Request Summary.This sheet is a summary of all new program and project requests.(Page 2) -Summary of Personnel Changes.This sheet provides details of staffing changes approved in previous supplementals and recommendations of the County Manager's Office for approval by the BoCC in this request. (Page 3) - Fund Balance/Net Position Summary. The purpose of this sheet to give a high level update of projected 2024 fund balance/net position for all Eagle County funds, including the impacts of the 2024 adopted budget and all budget amendments on fund balance/net position.(Page 4) - Project Description. This sheet provides details of each program or project request.(Pages 5-6) Following is a summary of the 3rd Supplemental to the 2024 Adopted Budget: Fund# Fund Name Revenues Expenditures 1001 -General Fund $ 2,891,873 $ 4,897,476 1100-Road and Bridge $ - $ 55,000 1110-Human Services $ 87,500 $ - 1140-Offsite Road Improvements $ - $ 45,000 1151 -ECO Transit $ 301,000 $ 2,891,355 1152- ECO Trails $ 1,349,633 $ - 1160-Airport $ 1,200,000 $ 1,375,000 1170-Conservation Trust $ 6,000 $ 100,000 1200-Public Health $ 75,000 $ 17,000 1210- Mental Health $ 2,800 $ - 1220- Lodging Tax $ 74,000 $ - 1442-Open Space $ 423,000 $ 30,000 2150-Capital Improvements $ 1,020,000 $ 32,000 3600- Landfill $ - $ 125,000 3650 -Eagle County Air Terminal Corp $ 740,000 $ - 3700- Fleet $ - $ 20,000 3730-Insurance Reserve $ - $ 4,000 3900- E911 Authority $ 31,000 $ 22,325 Total $ 8,201,806 $ 9,614,156 Coversheet 1 3rd Supplemental to the 2024 Budget Rmd Name Department Project/Request Name Total Revenue Total Expenses 1001-General Fund Attorney Uinta Basin Rail Proposal $ - $ 250,000 BoCC English in Action Center for Communication Funding $ - $ 50,000 Western Mountain Regional Health Alliance Funding $ - $ 35,000 Clerk&Recorder Election Improvements Grant $ 13,120 $ 15,154 Communications Remote Live Production Upgrade $ - $ 46,236 TV Graphics System $ - $ 37,064 Facilities CORE Transit Facility Lease $ 333,753 $ 22,750 Facilities Repair Budget $ - $ 50,000 Mining Consultant $ - $ 100,000 Finance Short-Term Rental Registration Program $ 20,000 $ 89,272 ' Human Resources HR Office Furniture Purchase&Install $ - $ 5,000 Project Management Edwards Election Center&Govt.Services Building $ - $ 4,000,000 Treasurer Interest Income $ 2,525,000 $ - Treasurer's Commission $ - $ 197,000 1001-General Fund Total $ 2,891,873 $ 4,897,476 1100-Road and Bridge Treasurer Treasurer's Commission $ - $ 55,000 1100-Road and Bridge Total $ - $ 55,010 1110-Human Services Human Services Family Resource Center Grant $ 87,500 $ - 1110-Human Services Total $ 87,500 $ - 1140-Offsite Road Improvements Engineering Highway 131&Ute Creek Intersection $ - $ 45,000 1140-Offsite Road Improvements Total $ - $ 45,000 1151-ECO Transit Finance ECO Transit 2023 Excess Revenue $ - $ 2,891,355 Treasurer Interest Income $ 301,000 $ - 1151-ECO Transit Total $ 301,000 $ 2,891,355 1152-ECO Trails Finance ECO Transit 2023 Excess Revenue $ 1,333,133 $ - Treasurer Interest Income $ 16,500 $ - 1152-ECO Trails Total $ 1,349,633 $ - 1160-Airport Airport ARFF Structure Gear $ - $ 55,000 SCASDP Grant $ 1,000,000 $ 1,000,000 Short-Term Parking Lot Upgrades $ 200,000 $ 320,000 1160-Airport Total $ 1,200,000 $ 1,375,000 1170-Conservation Trust Facilities Fairgrounds Electrical Extension $ - $ 100,000 Treasurer Interest Income $ 6,000 $ - 1170-Conservation Trust Total $ 6,000 $ 100,000 1200-Public Health Public Health Opioid Funding $ 75,000 $ 17,000 1200-Public Health Total $ 75,000 $ 17,000 1210-Mental Health Treasurer Interest Income $ 2,800 $ - 1210-Mental Health Total $ 2,800 $ - 1220-Lodging Tax Treasurer Interest Income $ 74,000 $ - 1220-Lodging Tax Total $ 74,000 $ - 1442-Open Space Treasurer Interest Income $ 423,000 $ - Treasurer's Commission $ - $ 30,000 1442-Open Space Total $ 423,000 $ 30,000. 2150-Capital Improvements Facilities Eagle Campus Directory $ - $ 32,000 Trails Eagle Valley Trail Donations $ 512,000 $ - Treasurer Interest Income $ 508,000 $ - • 2150-Capital Improvements Total $ 1,020,000 $ 32,000 3600-Landfill Landfill FTE-Solid Waste and Recycling Admin $ - $ 25,000 Materials Recovery Facility Avon Recycling Drop Site $ - $ 100,000 3600-Landfill Total $ - $ 125,000 3650-Eagle County Air Terminal Corp Treasurer Interest Income $ 740,000 $ - 3650-Eagle County Air Terminal Corp Total $ 740,000 $ - 3700-Fleet Facilities Fleet Utility Gas $ - $ 20,000 3700-Fleet Total $ - $ 20,000 3730-Insurance Reserve Treasurer Treasurer's Commission $ - $ 4,000 3730-Insurance Reserve Total $ - $ 4,000 3900-E911 Authority E911 Genasys Project Evacuation Platform $ - $ 22,325 Treasurer Interest Income $ 31,000 $ - 3900.-E911 Authority Total $ 31000 $ 22.325 Grand Total $ 8,201,806 $ 9,614,156 New Requests 2 3rd Supplemental to the 2024 Budget 2022 Adopted 2023 Adopted 2024 Adopted 2024 Budget 2024 Additional Fund Budget Budget Budget Amendments Cost 1001-General Fund 262.4 271.7 274.1 5.35 $ 245,669 1004-Public Trustee Fund 1.3 1.3 1.2 0.00 $ - 1100-Road and Bridge 22 21.9 24.5 0.00 $ - 1110-Human Services 65.1 68.7 69.7 0.00 $ - 1151-ECO Transit 73.9 73.9 38.2 0.00 $ - 1152-ECO Trails 2.1 2.1 3.1 0.00 $ - 1160-Airport 30.7 32.7 35.5 0.76 $ 48,000 1180-800MHz 2 2 2 0.00 $ - 1200-Public Health 51 44.1 41.5 0.25 $ - 1401-Housing Operations 12 9 10 1.00 $ - 3660-The Valley Home Store 4 4 3 0.00 $ - 1442-Open Space 4.7 4.4 4.7 0.00 $ - 3600-Landfill 12.9 13.5 13.5 1.00 $ 25,000 3700-Fleet 16 17 19 0.00 $ - Total Full Time Equivalent 560.1 566.3 540.0 8.36 $ 318,669 Growth 49.70 6.2 -26.30 8.4 Growth% 9.70% 1.11% -4.70% 1.48% 1 ' 2024 Additional Fund Total FTE Position Change&Description Annualized Cost Cost Funding Mechanism 1001-General Fund 0.60 1 Vegetation Stewardship Technician $ 36,118 $ 36,118;1st Supplemental/Grant Funded 1160-Airport 0.76 +Airport Apprentices* $ 115,000 $ 48,000 j 1st Supplemental*This commits EGE to a two year Career-Wise program.Only the costs and FTE for 2024 are included here. 1001-General Fund 0.75 Maintenance Tech V** $ 116,657 $ 92,551 1st Supplemental**Cost and FTE will only be for the overlap and i training in 2024.The existing position will not be refilled after the a- , current staff retires. 1401-Housing Operations 1.00 i Homelessness Services*** $ 95,000 $ - **'-*Originally,this was budgeted to i ;be a a contract with a community i 'partner.We were unable to find a • ' partner to perform street:outreach ' 1 work so,someone will be hired to do this work instead.Approved 2024. f budget will be transferred from contract.seuvices to salary and ' , benefit 1001-General Fund Des. ' 1.00 Supplem ental, Director Human Resources $ 213,b00 $ 11 117,000 2nd Suppal 1001-General Fund 1.00 i Short Term Rental Coordinator $ 133,143 $ - I,Salary Savings In General Rind 3600-Landfill 1.00 SW&RAdmMistrative Tech $ 106,433 .$ 25,000'3rd Supplemental • 1200-Public Health 0,25 . r -- . gs I...._.. _. . E)Hoakhy Aging Coordinator $ 18,598 $ - Salary Savings in PH Fund '__._.., 1001-General Fund 1.00 i Assistant to the County Manager ' $ 193,948 ' $ - Salary Savings in General Fund 1001-General Fund • 1.00 i Senior Policy Analyst $ 179,439 $ - ;Salary Savings In General Fund , Summary of Personnel Changes 3 3rd Supplemental to the 2024 Budget 3rd Supplemental Requests Updated Audited Projected Projected 12/31/23 Fund 2024 Amended 12/31/24 Fund 12/31/24 Fund Balance/Net Budget Net Balance/Net Updated 2024 Balance/Net Position Revenue Position Revenue Expenses Net Revenue Position 1001-General Fund $ 51,754,813 $ (16,784,386) $ 34,970,427 $ 2,891,873 $ 4,897,476 $ (18,789,989) $ 32,964,824 1004-Public Trustee Fund $ 175,620 $ (45,110) $ 130,510 $ - $ - $ (45,110) $ 130,510 1100-Road and Bridge $ 10,119,956 $ (1,599,648) $ 8,520,308 $ - $ 55,000 $ (1,654,648) $ 8,465,308 1110-Human Services $ 6,033,904 $ (1,183,274) $ 4,850,630 $ 87,500 $ - $ (1,095,774) $ 4,938,130 1140-Offsite Road Improvements $ 2,569,966 $ (784,706) $ 1,785,260 $ - $ 45,000 $ (829,706) $ 1,740,260 1151-ECO Transit $ 25,323,719 $ (6,672,900) $ 18,650,819 $ 301,000 $ 2,891,355 $ (9,263,255) $ 16,060,464 1152-ECO Trails $ 2,093,132 $ (742,007) $ 1,351,125 $ 1,349,633 $ - $ 607,626 $ 2,700,758 1160-Airport $ 19,574,041 $ (6,467,476) $ 13,106,565 $ 1,200,000 $ 1,375,000 $ (6,642,476) $ 12,931,565 1170-Conservation Trust $ 512,559 $ (150,000) $ 362,559 $ 6,000 $ 100,000 $ (244,000) $ 268,559 1180-800 MHz $ 2,121,242 $ 35,096 $ 2,156,338 $ - $ - $ 35,096 $ 2,156,338 1191-Emergency Reserve(TABOR) $ 3,672,427 $ - $ 3,672,427 $ - $ - $ - S 3,672,427 1200-Public Health $ 3,513,465 $ (1,084,330) $ 2,429,135 $ 75,000 $ 17,000 $ (1,026,330) $ 2,487,135 1210-Mental Health $ 324,867 $ (175,500) $ 149,367 $ 2,800 $ - $ (172,700) $ 152,167 1220-Lodging Tax $ 3,008,046 $ (882,600) $ 2,125,446 $ 74,000 $ - $ (808,600) $ 2,199,446 1400-Housing Loans $ 306,581 $ (150,000) $ 156,581 $ - $ - $ (150,000) $ 156,581 1401-Housing Operations $ 2,020,175 $ (1,817,560) $ 202,615 $ - $ - $ (1,817,560) $ 202,615 1410-Workforce Housing Rentals $ 154,295 $ (18,291) $ 136,004 $ - $ - $ (18,291) $ 136,004 1442-Open Space $ 22,716,287 $ 3,911,258 $ 26,627,545 $ 423,000 $ 30,000 $ 4,304,258 $ 27,020,545 2150-Capital Improvements $ 28,905,058 $ (22,735,716) $ 6,169,342 $ 1,020,000 $ 32,000 $ (21,747,716) $ 7,157,342 3600-Landfill $ 17,714,941 $ (50,901) $ 17,664,040 $ - $ 125,000 $ (175,901) $ 17,539,040 3650 -Eagle County Air Terminal Corp $ 31,521,111 $ (1,509,948) $ 30,011,163 $ 740,000 $ - $ (769,948) $ 30,751,163 3660-The Valley Home Store $ 589,836 $ (367,100) $ 222,736 $ - $ - $ (367,100) $ 222,736 3670-Eagle County Housing and Development $ 72,190,367 $ (25,178,089) $ 47,012,278 $ - $ - $ (25,178,089) $ 47,012,278 3690-Seniors on Broadway II $ 235,214 $ (25,523) $ 209,691 $ - $ - $ (25,523) $ 209,691 3691-CMC Bldg 2 $ - $ 494,543 $ 494,543 $ - $ - $ 494,543 $ 494,543 3700-Fleet $ 17,881,122 $ (1,667,592) $ 16,213,530 $ - $ 20,000 $ (1,687,592) $ 16,193,530 3730-Insurance Reserve $ 354,554 $ 352,569 $ 707,123 $ - $ 4,000 $ 348,569 $ 703,123 3790-Health Insurance $ 1,948,911 $ - $ 1,948,911 $ - $ - $ - $ 1,948,911 3900-E911 Authority $ 1,595,528 $ 155,649 $ 1,751,177 $ 31,000 $ 22,325 $ 164,324 $ 1,759,852 3990-Golden Eagle $ 79,945 $ (5,647) $ 74,298 $ - $ - $ (5,647) $ 74,298 Total $329,011,681 $ (85,149,189) $243,862,492 $ 8,201,806 $ 9,614,156 $ (86,561,539) $242,450,142 Fund Balance/Net Position 4 3rd Supplemental to the 2024 Budget Project/Request Name Project/Request Brief Description ARFF Structure Gear The Airport Rescue Fire Fighters(ARFF)team is required to replace its structural gear every nine years.This gear is custom-fitted to each employee's individual measurements and is also needed for recent new hires. Avon Recycling Drop Site The Town of Avon and Eagle County Government agreed to a 50/50 cost share to upgrade the Avon recycling drop site,with each entity budgeting$100,000.However, the project costs have doubled,requiring an increased contribution of$200,000 from each entity. CORE Transit Facility Lease CORE Transit is utilizing the space formerly occupied by ECO Transit,which is owned by Eagle County Government.This arrangement generates lease revenue for the county from August to December 2024.Previously,facility expenses,including utilities, were covered by ECO Transit;however,moving forward,these costs will be managed by Facilities as part of the lease agreement with CORE Transit. Eagle Campus Directory The vendor and scope of the exterior campus signage project has changed.Additional signage and building numbers have been added to the project.The total project cost is$92,000. Eagle Valley Trail Donations Donations to support the construction of the Eagle Valley Trail ECO Transit 2023 Excess Revenue Receiving revenue from ECO Transit to be used to fund the Eagle Valley Trail. Expenditures will be programmed when we are ready to start construction on the next section of the trail. This request is to allocate the 2023 ECO Transit Excess Revenue in accordance with the 2022 Eagle Valley Transportation Authority IGA.We will distribute$1.6 million to Core Transit and$1.3 million to the ECO Trails fund to be used to fund the Eagle Valley Trail. Edwards Election Center&Govt.Services This request is to cover the increase in the final pricing for the new Eagle County Building Building in Edwards.Additional funds are needed to cover installation of electric vehicle charging stations,infrastructure and construction costs.If we end up issuing Certificates of Participation to fund a portion of this project,we will include the revenue in an upcoming supplemental. Election Improvements Grant Elections was awarded a grant to increase election security.This grant will cover new security cameras and additional security guards during the upcoming general election. English in Action Center for Communication English In Action has raised$4.6M of its$5.5M campaign goal.It has moved out of its Funding old facility and celebrated breaking ground on the new Center for Communication at Crawford Mobile Home Park.EIA is requesting a one-time donation of$50,000 to help close the gap on the remaining funds needed to reach its capital campaign goal. Facilities Repair Budget Several major building repairs have been required in 2024,leading Facilities to exhaust its allocated budget.Facilities is requesting additional funds to cover any further unforeseen repairs.Notable projects have included the sump pump replacement at the Eagle main campus building and repairs to security and fire alarm systems. Fairgrounds Electrical Extension Electrical pedestals will be installed at the Fairgrounds to be used instead of generators.This request covers material,labor,excavation and contingency. Family Resource Center Grant This grant has been added to cover staffing costs previously funded by the Colorado Community Response grant,which is no longer available. Fleet Utility Gas This line item was originally under budgeted and required additional funding to support the monthly utility bills. FTE-Solid Waste and Recycling Admin Request to add an FTE on the administrative side for the Solid Waste and Recycling Department. Genasys Project Evacuation Platform Genasys Protect Evac platform will provide our community with map-based evacuation and emergency information. Highway 131 &Ute Creek Intersection Costs for Highway 131 &Ute Creek Intersection project has increased.Total compensation shall not exceed$105,861.60 which is$45,000 over the previous estimation of$61,000.Additional funding will be paid for by the Offsite Road Impact Fund. HR Office Furniture Purchase&Install Human Resources is requesting a supplemental to cover the additional costs of installation for the HR office remodel. Interest Income We have earned more interest on cash deposits in 2024 than expected. Mining Consultant The consultant will conduct a feasibility assessment for gravel mining on the west side of the Fairgrounds property.The study will analyze the quality and quantity of the aggregate,which will be used to estimate potential revenue. Project Description 5 3rd Supplemental to the 2024 Budget Project/Request Name Project/Request Brief Description Opioid Funding Eagle County Public Health has received approximately$75k for Opioid response through the Opioid Settlement funds this year.Some of these funds will be used to support Rise up Recovery(provides peer support to the jail to distribute backpacks with materials,resource navigation,peer support),A Way Out(treatment center),and our Narcan pilot in 2024. Remote Live Production Upgrade Upgrading the production system will allow the communications team to remotely air and record board meetings in El Jebel's Mt.Sopris room from the Eagle campus production room.Camera feeds,room audio and presentation slides would be streamed back to the Eagle location. SCASDP Grant The Eagle Airport initially received the Small Community Air Service Development Program(SCASDP)grant in 2022 but did not have any airlines interested in using it until 2024. Alaska Airlines will be bringing service to EGE starting December 2024,this grant will be used to cover their costs that are being waived for the first two years at EGE. Short-Term Parking Lot Upgrades EGE will be installing automatic arms and payment machines on the short-term parking lots. Short-Term Rental Registration Program Granicus offers a Short-Term Rental(STR)registration platform designed to assist municipalities in registering short-term rental properties.The objective of entering into a contract with Granicus is to implement a comprehensive STR registration program that meets regulatory and operational needs.The platform will streamline the registration process and enhance monitoring for short-term properties within unincorporated Eagle County. Eagle County will also need to hire a full time staff member to manage the registration program. Treasurer's Commission The Treasurer's commission fee,which is 3%of property tax revenue collected by the Eagle County Treasury Office,was originally under budgeted. TV Graphics System The current graphics system has been unsupported for about 4 years and is running on a very old version of Windows which can no longer be updated.This system is used for name keys and other graphical information that is displayed during meetings. Uinta Basin Rail Proposal This request is for$200,000 to cover a fixed fee for legal representation of the County before the U.S.Supreme Court concerning the Uinta Basin Rail Proposal.An additional $50,000 is needed for legal fees associated with outside counsel due to staffing shortages in the Attorney's Office. Western Mountain Regional Health Alliance WMRHA is acting as the regional collaborator for a variety of grant opportunities to Funding support homeless services such as funding food access and insecurity.As the regional collaborator for organizations in Eagle,Garfield and Pitkin Counties,WMRHA is looking for one time funding in the amount of$35,000 that will support administrative efforts in regards to these grants for the region. • Project Description 6