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HomeMy WebLinkAboutR12-129 2013 Budget Adoption a ,
Commissioner L� moved adoption
Of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 2012- /0-9
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 2013.
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 2013, beginning January 1, 2013, and
ending December 31, 2013; and
WHEREAS, a public hearing on the proposed 2013 budget for the County of Eagle was
held December 4, 2012; and
WHEREAS, pursuant to public notice duly published in accordance with C.R.S. §29 -1-
106, as amended, the proposed 2013 budget for the County of Eagle has continuously been open
for public inspection from November 29, 2012; a public hearing was held December 4, 2012,
before the Board to consider the adoption of the subject 2013 proposed budget; and interested
taxpayers were and have continuously been given the opportunity to file or register any
objections to the subject proposed 2013 budget; and
WHEREAS, the Board has made provisions within the 2013 budget for the County of
Eagle for revenues in an amount equal to or greater than the total proposed expenditures set forth
within the subject 2013 budget; and
WHEREAS, C.R.S. §29 -1 -108 (2) requires the Board to enact a resolution making
appropriations for fiscal year 2013 in accordance with the adopted 2013 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 Ninety Million, Five Hundred Twenty Three Thousand,
Seventy Nine dollars ($90,523,079) is the amount of the proposed revenues, including
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unappropriated fund balance, and expenditures for the County of Eagle, State of Colorado, fiscal
year 2013.
HAT, the Board hereby adopts as the budget of the County of Eagle, State of Colorado,
for the 013 fiscal year the 2013 proposed budget considered and approved, with any
amend ents so noted, by the Board on December 11, 2012, in the total aforesaid amount of
Eighty ix Million, Six Hundred Fourteen Thousand, Eight Hundred Fifty Three dollars
($86,61 ,853) for the specific purposes, functions, restrictions and amounts identified during the
various ublic budget meetings/hearings referred to hereinabove, and the various working
docume is associated therewith, including specifically Board approval as shown on the budget
system rintout dated December 5, 2012.
'irHAT, the Board hereby appropriates to the various county funds, and for the various
county gffices, departments, commissions, boards, and other spending agencies, the following
amount• for the specific purposes, functions, restrictions and amounts identified in the adopted
2013 b • get for the County of Eagle and associated working documents, and during the various
public • dget meetings/hearing referred to hereinabove:
General Fund $30,077,139
S . ecial • evenue Funds:
Road and Bridge $ 7,568,921
Social Services 3,308,453
Offsit Road Improvements 250
Eagle alley Transportation 7,231,013
Eagle alley Trails 504,584
Roari Fork Valley Transportation 288,685
Roari Fork Valley Trails 34,552
Trans ortation Vehicle Replacement 2,020,000
Airpo 4,481,116
Conse vation Trust Fund 30,000
Micro ave Maintenance 511,812
Public Health Fund 2,665,735
Housing Loan Fund 87,500
Housing Operations Fund 489,980
Open Space 3,626,146
Capit Improvements 1,697,055
Debt S vice Funds:
Joint aint. Service Center C.O.P. 1,274,350
Justic Center COP 1,637,019
Enterer se Fund: 1
Landf 1 $ 3,176,785
Internal Service Funds:
Motor Pool $ 7,840,821
Insurance Reserve 219,458
Health Insurance 6,520,000
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Trust and Agency Fund:
E911 $1,323,479
TOTAL APPROPRIATION $ 86,614,853
THAT, pursuant to C.R.S. §29 -1 -113, Keith Montag, 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 2013 budget and the 2013 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
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.
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, 2012.
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COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
ATTEST: tat ; BOARD OF COUNTY CO MISSIONERS
Clerk to the Board of Peter F. Runyon
County Commissioners Chai , an IF
'
Ar.. 1
Jon Sta
Commi. • er
Sara J. Fisher
Commissioner
Commissioner seconded adoption of the foregoing resolution. The roll
having been called, the vote was as ollows:
Commissioner Stavney
Commissioner Runyon / "
Commissioner Fisher
This Resolution passed by � vote of the Board of County Commissioners of
the County of Eagle, State of Colorado.
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FINANCE DEPARTMENT JOHN S. LEWIS
(970) 328 -3510 � �
x ,,, _ Director
FAX: (970) 328 -3519
Email: john.lewis @eaglecounty.us
www.eaglecounty.us
EAGLE COUNTY
December 11, 2012
Eagle Board of County Commissioners
P.O. Box 850
Eagle, CO 81631
Honorable Chairman and Members of the Board:
We are pleased to provide you the proposed Fiscal Year 2013 Budget. While most funds
have an excess of revenue over expenditures, some require usage of fund balance for a
variety of reasons as discussed below.
The proposed budget represents expenditure decreases of approximately 24% from the
prior year. This was accomplished through the sacrifice, hard work and dedication of
county staff, directors and elected officials and their continued efforts in finding and
implementing more efficient work processes.
The proposed budget, as summarized below, requests $86,614,853 in expenditures as
compared to $135,253,161 in approved 2012 expenditures (including supplemental
budgets) as of 12/5/2012. Revenue was budgeted at $111,929,703 in 2012 as of
12/5/2012 and is budgeted at $90,523,079 in 2013. A summary of revenue and
expenditures by fund follows:
2013 Proposed Budget
Fund Revenue Expenditures
General $33,047,866 $30,077,139
Road & Bridge 7,653,859 7,568,921
Social Services 3,211,608 3,308,453 A
Off Site Road Improvement 38,000 250
ECO Transit 7,270,143 7,231,013
ECO Trails 616,172 504,584
Roaring Fork Transit 288,685 288,685
Roaring Fork Trails 34,552 34,552
ECO Vehicle Replacement 1,706,037 2,020,000 A
Airport 4,562,977 4,481,116
Conservation Trust 140,000 30,000
Microwave Maintenance 537,977 511,812
Emergency Reserve (TABOR) 22,800 - 0 —
Page 1 of 6
Eagle County Building, 500 Broadway, P.O. Box 850, Eagle, Colorado 81631 -0850
2013 Proposed Budget (continued)
Fund Revenue Expenditures
Public Health Fund 2,665,735 2,665,735
Housing Loan Fund 87,500 87,500
Housing Operations Fund 432,929 489,980 A
Open Space 4,175,093 3,626,146
Capital Improvement 4,766,177 1,697,055
Maint. Service Center. Debt 1,266,850 1,274,350 A
Justice Center COP Debt Service 1,637,019 1,637,019
Landfill 2,994,150 3,176,785 B
Motor Pool 5,769,310 7,840,821 B
Insurance Reserve 150,640 219,458 A
Health Insurance 6,520,000 6,520,000
E911 927,000 1,323,479 A
Totals $90,523,079 $86,614,853
A. Requires utilization of Fund Balance.
B. Includes non -cash depreciation expenses which will not reduce fund balance.
The following summarizes our approach and process for developing the proposed 2013
budget:
Approach and process
Support our Mission
• To be a model of excellence for mountain communities.
Utilize the Alignment 2012 Plan
• Reach out to other offices and departments to promote collaboration.
Build on Strategic Plan and Department Work Plans
• Ensure continuity of activities from 2012 to 2013.
Encourage Employee Participation
• Utilize "Budget Think Tanks" to leverage the diverse strengths of our team.
Tap into Community Expertise
• Convene a Citizen Financial Advisory Board.
Page 2 of 6
Challenges
Major challenges in preparing the 2013 budget included a continuing loss of revenues as
well as continued pressure of increased costs of providing services. In addition, although
property tax revenue for 2013 will be stable in comparison to 2012, property tax
valuation decreases will result in a 20% decrease in property tax revenue in 2014.
Preparing for this 2014 loss in the 2013 budget, therefore, was also a major challenge.
The property tax revenue decline anticipated for 2014 is approximately $2.6 million in
the General Fund and $4.5 million in all funds.
The initial forecast indicated a General Fund deficit of $3.2 million in 2014 if no budget
adjustments were made. Although the target for the budget was to find at least' of that
amount, or $1.6 million, county staff were able to identify budget improvements to more
than cover $2.97 million of the projected deficit in 2013. In addition, current projections
indicate that the county will have a General Fund surplus in 2014.
Economic Indicators
• Year to date sales tax revenues are approximately 5.85% better than 2011.
• When compared to 2012, overall Property tax revenues are forecast to decrease by
$46,985 ( >1 %) in 2013 and possibly an additional 20% in 2014.
• Community Development revenues for 2012 are falling below 2011 levels.
• When compared to 2012, Community Development revenues for 2013 are
forecast to decrease by $102,900, an approximate 10% decrease.
• Enplanements at Eagle County Airport are anticipated to be down approximately
9% in 2012 from 2011.
• The unemployment rate in Eagle County is 8.2% as of October 2012. This
represents an improvement from October 2010 when unemployment reached
10.3 % and the October 2011 rate which was 8.9 %.
Overall Budget Highlights
Summary
• In the General Fund, 2013 non - personnel operating requests were decreased by
approximately $5.5 million from 2012. 2012 expenditures included $2.7 million
for the EECBG grant. Personnel and non - personnel combined expenditure
requests, were decreased from $36.5 million in 2012 to $30.1 million in 2013.
• For all funds combined, personnel costs are budgeted to decrease in 2013 by more
than $1.4 million from 2012. Total operating and capital expenditures are
budgeted to decrease by $48.6 million, which represents a decrease of
approximately 36 %.
Page 3 of 6
• The 2012 amended budget includes the following approximate expenditures for
2012:
EECBG Grant $ 2.7m
Airport $ 5.3m
Trails $ 2.8m
Open Space $23.9m
CIP $ 4.5m
• After a comparative study, administrative fees were set at actual costs to the
General Fund for support services to other funds. This will approximate
$3,165,413 in 2013.
• Health insurance is fully funded according to the approved plan.
Revenue assumptions
• Sales Tax revenue for 2013 is budgeted with an 8% increase from the 2012
budget.
• Property Tax revenue is expected to decrease in 2013 by $46,985 due to some
minor valuation adjustments.
• License and permit fee revenues are expected to decrease by $19,150 in 2013
as compared to 2012.
• Interest Income in 2013 is projected to decrease by $249,995 from the 2012
budgeted levels due to the continued low interest rates for investments.
Recommended Capital Items
Capital Improvement Program requests that have been approved are detailed
below. The forecast revenue is $4,766,177 and the approved expenditures are
$1,697,055. Only a few of the anticipated 2013 expenditures are included in the
budget. Additional CIP requests will be analyzed and considered during 2013 and
if approved, will be included in supplemental budgets.
2013 PROPOSED CIP SPENDING
Department Description Cost
Finance Justice Center debt service $1,637,019
Treasurer Fees Fees attributable to Treasurer's collection costs $60,036
Total $1,697,055
Page 4 of 6
•
Road & Bridge Fund
The Road & Bridge Fund revenues are projected to exceed anticipated
expenditures by $84,938 and will result in an increase in the estimated fund
balance. Road and Bridge 2012 revenues were $927,880 greater than those
projected for 2013, primarily due to a 2012 CDOT grant to rebuild a bridge over
the Colorado River.
Social Services Fund
The proposed Social Services Fund expenditures are $96,845 greater than
anticipated revenues. Community needs are expected to increase in 2013 and
revenue has increased by only a little more than $6 thousand.
Eagle Valley Transportation Fund
Anticipated revenues will exceed expenditures by $39,130. The estimated fund
balance is expected to remain below the desired reserve level until revenue from
fares and sales taxes increase. Revenue is expected to increase by approximately
$80,000 in 2013 from 2012.
Airport Fund
Proposed revenues exceed anticipated expenditures by $81,861. The Airport
Fund will have decreased revenues and expenditures in 2013, primarily due to
grant funded purchases in 2012 of an airfield fire truck and an airfield snowplow.
Open Space Fund
Proposed revenues exceed anticipated expenditures by $548,947. If anticipated
December land purchase closings do not occur in 2012, approximately $10
million of unspent dollars could be carried forward in the first supplemental
budget request of 2013.
Landfill Fund
Revenue will exceed anticipated cash expenditures by $17,365. In addition, the
estimated year end fund balance of approximately $7 million will be more than
twice the amount necessary to provide for State mandated closure and post -
closure costs. The fund balance is expected to continue to grow to meet future
capital equipment replacement needs.
Page 5 of 6
Debt / Service Funds
Debt service for the Maintenance Service Center will be funded by ECO, General
Fund, Motor Pool Fund and Road and Bridge Fund in the amount of $1,266,850.
An additional $7,500 for financial services will be funded from the Debt service
Fund's fund balance. The Justice Center will be funded from the Capital
Improvements Fund in the amount of $1,637,019.
Board Community Projects
The proposed budget includes $230,000 for Board of County Commissioners'
community projects which include social capital events, some of which have not
yet been specifically identified.
Health Insurance Fund
The Health Insurance Fund expenditures are estimated to match the forecasted
revenues of $6,520,000. In addition, this represents a decrease in total revenues
and expenditures of approximately $1.2 million in 2013 from 2012 due to positive
recent claims experience.
We ould be happy to discuss any of the details of the proposed budget with you.
Sinc-rely,
John S. Lewis, Keith Montag,
Finance Director and County Manager nd
Chief Financial Officer Chief Budget Officer
Page 6 of 6