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 -1 - . t 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 -2 - 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. -3 - 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. 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'c (` N 7 C N 7 0 O M 7 I ES 7 0 7 - 0 O d �' C 0 c 0 O 0 C c O' O c C 1 - c 0 0 0 c c 0 O c C 1 7 0 , tY C N co LL CO Q M S N X CO Q CO co > x' C C N O O 6) O N x M (0 N Q C N X d a ) CO LL LL' LY W LY W Li L E cc CC W LY W LL IX W Z 7 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