HomeMy WebLinkAboutR19-086 4th Supplementary Budget and Appropriations for Fiscal Year 2019 Commissioner 4--1I— moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 2019 - 0?)(p
RESOLUTION ADOPTING A 4th SUPPLEMENTARY BUDGET AND
APPROPRIATION OF UNANTICIPATED REVENUES FOR FISCAL YEAR 2019,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 2019
budget and/or such revenues were not assured at the time of the adoption of the 2019 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.
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 11114 day of
A.1I.N ,t tiM� , 2019.
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
y� oF EA����0BOARD OF COUNTY COMMISSIONERS
ATTEST: -
K
: ' rir
Clerk to the Board of •'ORADO J nne cQueen
County Corn issioners Cha'
•
: iL/. i A --a
- -
;Ft y ndler-Henry
Commis loner
Matt Scherr
Commissi: -r
Commissioner CDu-41— - seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
2
Commissioner McQueeney 444"
Commissioner Chandler-Henry -
Commissioner Scherr 1.-ti
71/0
This resolution passed by vote of the Board of County Commissioners of
the County of Eagle, State of Colorado
3
4th Supplemental Request to the 2019 Budget Coversheet
To: Board of County Commissioners
From: Finance Department
CC: County Manager's Office, Elected Officials,and Department Heads
EAGLE COUNTY Date: 11/15/2019
Finance Re: 4th Supplemental to the 2019 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.(Pages 2-3)
-Project Description. This sheet provides details of each program or project request.(Pages 4-5)
- Fund Balance/Net Position Summary. The purpose of this sheet to give a high level update of projected 2019 fund
balance/net position for all Eagle County funds, including the impacts of the 2019 adopted budget and all budget amendments
on fund balance/net position.(Page 6)
The Full Time Equivalent/Personnel Committee is recommending no new positions in this supplemental.
Following is a summary of the 4th Supplemental to the 2019 Adopted Budget request:
Fund# Fund Name Revenues Expenditures
1001 -General Fund $ 1,375,139 $ 105,500
1100-Road and Bridge $ - $ 9,200
1151 -ECO Transit $ 2,115,533 $ 307,283
1152-ECO Trails $ 80,000 $ -
1153-RFV Transit $ 80,000 $ 80,000
1154-RFV Trails $ 10,000 $ 10,000
1155-Transportation Capital $ 405 $ 1,365,533
1160-Airport $ - $ 20,000
1209- Public Health $ 15,080 $ 16,080
1210-Mental Health $ 80,000 $ 333,042
1400-Housing Loans $ - $ 50,000
1410-Workforce Housing Rentals $ 6,000 $ 6,000
1442-Open Space $ 349,131 $ 7,500
1443-Open Space Preservation $ 119 $ 315,131
2150-Capital Improvements $ 600,000 $ 82,000
3660-The Valley Home Store $ 80,200 $ 221,277
3670-Eagle County Housing and Development Authority $ 994,000 $ -
3680-Lake Creek Village $ 173,430 $ 1,115,000
3700-Fleet $ - $ 140,000
3730-Insurance Reserve $ 94,694 $ 124,774
3790-Health Insurance $ - $ 17,000
3900-E911 Authority $ - $ 2,000
Total $ 6,053,731 $ 4,327,320
Page 1
4th Supplemental Request to the 2019 Budget Request Summary
Fund Name Department Name project/Request Name Total Revenue Total Expenses
1001-General Fund Animal Shelter&Services Telephone Services $ - $ 1,000
Veterinarian Services $ - $ 6,000
Communications PEG Fund Equipment $ - $ 30,000
Engineering Final grant payment for El Jebel road construction project $ 408,980 $ -
Facilities 2017 Lake Creek Rent $ - $ 15,000
Facilities Management 431 Broadway Garage Demolition $ - $ 20,000
Fair and Rodeo Increased Revenues and Advertising Expense $ 27,637 $ 5,000
Finance Increase in Projected Sales Tax Revenue $ 1,000,000 $ -
Reduction in Projected Building Fees $ (175,000) $ -
Sustainable Communities Wildfire Mitigation and EcoBuild Revenue $ 83,522 $ -
Treasurer Operations Increased Interest and Treasurer Fees $ 30,000 $ 28,500
1001-General Fund Total $ 1,375,139 .$ 105,500
1100-Road and Bridge Treasurer Operations Increase in Treasurer Fees $ - $ 9,200
1100-Road and Bridge Total $ - $ 9,200
1151-ECO Transit ECO Transit AT&T phone-radio addition $ - $ 5,000
Real Time software system $ - $ 180,783
Vehicle Maintenance/Fuel Costs $ - $ 121,500
Finance Increase in Projected Sales Tax Revenue $ 750,000 $ -
Finance Administrative Close Transportation Capital Fund and move dollars to a capital $ 1,365,533 $ -
dept in the ECO Transit Fund
1151-EGO Transit Total $ 2,115,533 $ 307,283
1152-ECO Trails Finance Increase in Projected Sales Tax Revenue $ 80,000 $ -
1152-ECO Trails Total $ 80,000 $ -
1153-RFV Transit Finance Increase in Projected Sales Tax Revenue&Pass through $ 80,000 $ 80,000
Expense
1153-RFV Transit Total $ 80,000 $ 80,000
1154-RFV Trails Finance Increase in Projected Sales Tax Revenue&Pass through $ 10,000 $ 10,000
Expense
1154-RFV Trails Total $ 10,000 $ 10,000
1155-Transportation Capital Finance Administrative Close Transportation Capital Fund and move dollars to a capital $ 405 $ 1,365,533
dept in the ECO Transit Fund
1155-Transportation Capital Total $ 405 $ 1,365,533
1160-Airport Treasurer Operations Increase in Treasurer Fees $ - $ 20,000
1160-Airport Total $ ' - $ 20,000
1209-Public Health Public Health Additional grant funds awarded by Office of Planning, $ 5,080 $ 5,080
Partnerships and Improvement
Tobacco License Fees $ 10,000 $ 10,000
Treasurer Operations Increase in Treasurer Fees $ - $ 1,000
1209-Public Health Total $ 15,080 $ 18,080
1210-Mental Health Finance Increase in Projected Sales Tax Revenue $ 80,000 $ -
Public Health Mental Health Fund-Additional funds needed to cover $ - $ 331,542
contractual agreements
Treasurer Operations Increase in Treasurer Fees $ - $ 1,500
1210-Mental Health Total $ 80,000 .$ ' 333,042
1400-Housing Loans Housing Increase Down Payment Assistance loan repayments $ - $ 50,000
1400-Housing Loans Total $ - $ 50,000
1410-Workforce Housing Rentals Housing 431 Broadway $ 6,000 $ 6,000
1410-Workforce Housing Rentals Total $ 8,000 $ 8,000
1442-Open Space Open Space Close Open Space Preservation Reserve Fund $ 315,131 $ -
Treasurer Operations Increased Interest and Treasurer Fees $ 34,000 $ 7,500
1442-Open Space Total $ 349,131 .$ 7,500
1443-Open Space Preservation Open Space Close Open Space Preservation Reserve Fund $ 119 $ 315,131
1443-Open Space Preservation Total $ 119 $ 315,131
2150-Capital Improvements Finance Increase in Projected Sales Tax Revenue $ 600,000 $ -
Project Management Coroner's Building Improvements $ - $ 82,000
2150-Capital Improvements Total $ 800,040 $ ,82,000
3660-The Valley Home Store Housing Distribution of Revenues to ECHDA $ 58,687 $ 200,000
Personal Transactions $ 21,513 $ 21,277
3680-The Valley Home Store Total $ 80,200 $ 221,277
3670-Eagle County Housing and Development Housing 431 Broadway $ (6,000) $ -
Authority
Revenues from LCV and NHS $ 1,000,000 $ -
3670-Eagle County Housing and Development $ 994,000 $ -
Authority Total
Page 2
` 4th Supplemental Request to the 2019 Budget Request Summary
Fund NameOepetfinetttNeme , prolectiRegaestName -. Total Revenue Total Expenses
3680-Lake Creek Village Housing 2018 Surplus Cash Distribution in 2019 $ - $ 800,000
Additional revenues and expenditures for Lake Creek Village $ 173,430 $ 315,000
3680-Lake Creek Wage Total 8 173,434 .1115000
3700-Fleet Fleet Services Parts&Operating Supplies $ - $ 140,000
3700-Fleet Total $ - :. S 140,000
3730-Insurance Reserve Facilities Management Repair damaged vehicles $ 94,694 $ 124,774
3730-Insurance Reserve Total $ 94,894 $ 124.774
3790-Health Insurance Human Resources Wellness Program-Fitness Class Benefit $ - $ 17,000
3790-Health Insurance Total $ - $ .17,000
3900-E911 Authority Treasurer Operations Increase in Treasurer Fees $ - $ 2,000
3900-E911 Authority Total •
..$. 5.,. .2,000
Grand Total # 6,$3,781 $ 0249120
•
Page 3
4th Supplemental Request to the 2019 Budget Project Description
ProjectlRequest Name Project/Request Brief Description
2017 Lake Creek Rent Facilities pays rent to Housing for the use of office space in the Lake Creek Village Apartments
community center. 2017 rent never got paid so we are requesting to add this to our budget.
2018 Surplus Cash Distribution in 2019 This is a distribution per the 2018 Audit during the 2019 fiscal year from the surplus cash. The
surplus cash calculation was$891 k and this distribution is for$800,000 to the ECHDA for housing
operations.
431 Broadway To move operating revenues and expenses of 431 Broadway from ECHDA(property manager)to
ECG Fund 1410(property owner).
431 Broadway Garage Demolition Demo of garage at 431 Broadway
Additional grant funds awarded by Office of Eagle County Public Health was awarded additional funds by the Office of Planning,Partnerships
Planning,Partnerships and Improvement and Improvement effective November 1st 2019.
Additional revenues and expenditures for Lake To record additional revenue-$40,000 grant from Walking Mountains for the playground,ad
Creek Village $34k for miscellaneous revenue,and$look for Energy Outreach Colorado. Associated
expenditures include updating the playground,performing maintenance and replacement of
boilers.
AT&T phone-radio addition Through AT&T,the cell phones that the Road Supervisors use can now accommodate the ability
to radio a specific bus.This cost is a one-time only fee associated with upgrading and updating
the phones.This will allow the Road Supervisors the ability to contact a bus instantly,which will
assist with emergencies and safety.
Close Open Space Preservation Reserve Fund Open Space currently has an operations fund and a preservation reserve fund. It is important to
the county and to the Open Space Advisory Committee to save funds for future projects,
however we can accomplish this more easily and consistently with other departments if we set
up a separate department within the Open Space Fund and close the Open Space Preservation
Reserve fund.
Close Transportation Capital Fund and move For ease and transparency,we will close out the separate ECO Transit Capital Fund and create a
dollars to a capital dept in the ECO Transit Fund separate department within the ECO Transit fund from which major capital items will be
purchased. Having both departments together within the same fund will be helpful as many
federal grants are reimbursements,so the buses need to be purchased and paid for before the
grant dollars are received.
Coroner's Building Improvements Coroner's Office Remodel-Contracted price for this remodel came in higher than expected.
$282k was originally budgeted and an additional$82k is needed to accomplish a build-out of the
space for use in the Coroner's operations.
Distribution of Revenues to ECHDA The Valley Home Store would like to distribute excess revenues from 2019 and previous years to
the Eagle County Housing and Development Authority.
Do not delete this line from All Projects List
Final grant payment for El Jebel road This is the final grant revenue related to the El Jebel road construction project. The work for this
construction project project has been completed.
Increase Down Payment Assistance loan We offered an incentive for borrowers to repay their loans in an effort to get the fund to revolve.
repayments DPA is sufficiently funded.This supplemental increases the funding in loan programs fees from
ECG to ECHDA.
Increase in Projected Sales Tax Revenue Sales tax has been higher than budgeted through November(sales tax earned through
September). We are increasing the budget to match our projected revenue.
Increase in Projected Sales Tax Revenue&Pass Expenses in this fund represent the pass-through of sales tax dollars collected in the Roaring
through Expense Fork Valley to the Roaring Fork Transportation Authority. As our sales tax collections have been
higher than budgeted,we need to increase the appropriation of this fund.
Increase in Treasurer Fees The Treasurer is statutorily required to collect a 1%fee on most revenue collected by the office.
Due to higher than expected revenue and/or adjustment of payment codes,more Treasurer Fees
were charged than originally budgeted.
Increased Interest and Treasurer Fees The Treasurer is statutorily required to collect a 1%fee on most revenue collected by the office.
Due to higher than expected revenue and/or adjustment of payment codes,more Treasurer Fees
were charged than originally budgeted. Additionally,investment earnings increased in this fund
due to a higher fund balance and additional investment earnings on county dollars.
Page 4
4th Supplemental Request to the 2019 Budget Project Description
Project/RegUest Name Project/Request Brief Description
Increased Revenues and Advertising Expense Adding additional revenue because we earned more than budgeted. We incurred additional
costs for advertising for the 80th annual event and additional costs for production of the annual
event.
Mental Health Fund-Additional funds needed to We are requesting additional funds for school and jail based counselors,crisis response,Eat Chat
cover contractual agreements Parent,bilingual therapists and suicide prevention training.
Parts&Operating Supplies Unplanned major repairs to ECO Transit buses have required additional funding for this account.
PEG Fund Equipment Equipment that qualifies for PEG fund dollars is needed. The equipment list includes field
acquisition cameras,wireless mic system for the Holy Cross room,and two wireless video
transmitters for the Holy Cross room.
Personal Transactions To record additional revenue from personal transactions for TVHS staff in 2019. Personal
transactions are allowed per TVHS policy,and revenue less associated expense is paid to the
broker.
Real Time software system Real Time software system for ECO Transit. This component will integrate with existing
Intelligent Transit Systems(ITS)to include the ability for passengers to see vehicles actual
location and adjusted arrival/departures. This system is a key component of the Transit Hub
system currently in development.
Reduction in Projected Building Fees The building department permit and plan check fees are projected to be lower than budgeted for
2019.
Repair damaged vehicles When vehicles are damaged the vehicle repair work is charged to this fund. We had additional
accidents in 2019,and the Fleet shop is also able to repair the vehicles more quickly than
expected.
Revenues from LCV and TVHS Lake Creek Village and The Valley Home Store both have excess revenue and will transfer it to
ECHDA for use on other priority housing projects and the operations of the housing department.
Telephone Services An oversight on budgeting for 2019 has caused us to come up short for staff cell phones.
Tobacco License Fees The BoCC recently approved a tobacco license fee to go into effect for unincorporated Eagle
County.The fee is$500,it will effect approximately 20 establishments and it is due to the county
by November 1st for the establishment to be in compliance. Related expenses include
compliance checks,advertising the new rules,purchasing program supplies(ie.window clings)
and credit card fees.
Vehicle Maintenance/Fuel Costs To cover additional Bus maintenance charges and fuel from Fleet and the Town of Avon and to
record higher than initially budgeted sales tax revenue. This will be covered by increased
revenue.
Veterinarian Services Animal Shelter&Services is seeking additional funds for vet services. This includes contracted
vet services for regular care of the animals at the shelter,but also includes funds for emergency
vet services.
Wellness Program-Fitness Class Benefit The benefit of free fitness classes was more highly utilized than expected.
Wildfire Mitigation and EcoBuild Revenue We have reveived more revenue for Wildfire Mitigagion and EcoBuild than we originally
budgeted,so would like to reflect that in the budget. We are also adding grant revenue received
for wildfire mitigation projects to the budget.
Page 5
4th Supplemental Request to the 2019 Budget Fund Balance/Net Position
4th Supplemental Requests Updated
Audited 12/31/18 2019 Amended Projected 12/31/19 Projected 12/31/19
Fund Balance/Net Budget Net Fund Balance/Net Fund Balance/Net
Position Revenue Position Revenue Expenses Position
1001-General Fund $ 31,565,466 $ (4,929,662) $ 26,635,804 $ 1,375,139 $ 105,500 $ 27,905,443
1100-Road and Bridge $ 6,617,780 $ 439,608 S 7,057,388 $ - $ 9,200 $ 7,048,188
1110-Human Services $ 2,520,481 $ (431,535) $ 2,088,946 $ - $ - $ 2,088,946
1140-Offsite Road Improvements $ 931,955 $ (162,000) $ 769,955 $ - $ - $ 769,955
1151-ECO Transit $ 4,196,457 $ (852,022) $ 3,344,435 $ 2,115,533 $ 307,283 $ 5,152,685
1152-ECO Trails $ 2,120,000 $ (1,523,119) $ 596,881 $ 80,000 $ - $ 676,881
1153-RFV Transit $ 138,123 $ - $ 138,123 $ 80,000 $ 80,000 $ 138,123
1154-RFV Trails $ 13,944 $ - $ 13,944 $ 10,000 $ 10,000 $ 13,944
1155-Transportation Capital $ 1,365,128 $ - $ 1,365,128 $ 405 $ 1,365,533 $ -
1160-Airport $ 4,431,775 $ (2,163,464) $ 2,268,311 $ - $ 20,000 $ 2,248,311
1170-Conservation Trust $ 88,144 $ (1,501) $ 86,643 $ - $ - $ 86,643
1180-800 MHz $ 1,008,400 $ 4,246 S 1,012,646 $ - $ - $ 1,012,646
1191-Emergency Reserve(TABOR) $ 2,701,616 $ 27,000 $ 2,728,616 $ - $ - $ 2,728,616
1209-Public Health $ 503,387 $ (169,200) $ 334,187 $ 15,080 $ 16,080 $ 333,187
1210-Mental Health $ 894,601 $ - $ 894,601 $ 80,000 $ 333,042 $ 641,559
1400-Housing Loans $ 1,108,738 $ (270,000) $ 838,738 $ - $ 50,000 $ 788,738
1401-Housing Operations $ 932,515 $ - $ 932,515 $ - $ - $ 932,515
1410-Workforce Housing Rentals $ - $ - $ - $ 6,000 $ 6,000 $ -
1442-Open Space $ 2,225,845 $ 3,228,573 $ 5,454,418 $ 349,131 $ 7,500 S 5,796,049
1443-Open Space Preservation $ 311,512 $ 3,500 $ 315,012 $ 119 $ 315,131 $ -
2150-Capital Improvements $ 6,038,937 $ (2,643,029) $ 3,395,908 $ 600,000 $ 82,000 $ 3,913,908
3600-Landfill $ 15,601,150 $ 395,822 $ 15,996,972 $ - $ - $ 15,996,972
3650-Eagle County Air Terminal Corp $ 29,140,175 $ (21,280,680) $ 7,859,495 $ - $ - $ 7,859,495
3660-The Valley Home Store $ 166,281 $ 19,691 $ 185,972 $ 80,200 $ 221,277 $ 44,895
3670-Eagle County Housing and Development Auth $ 15,306,754 $ (1,126,287) $ 14,180,467 $ 994,000 $ - $ 15,174,467
3680-Lake Creek Village $ 1,054,161 $ 582,205 $ 1,636,366 $ 173,430 $ 1,115,000 S 694,796
3700-Fleet $ 16,780,118 $ (1,305,425) $ 15,474,693 $ - $ 140,000 $ 15,334,693
3730-Insurance Reserve $ 240,343 $ (100,000) $ 140,343 $ 94,694 $ 124,774 $ 110,263
3790-Health Insurance $ 10,321,686 $ (2,576,388) $ 7,745,298 $ - $ 17,000 $ 7,728,298
3900-E911 Authority $ 422,922 $ (256,329) $ 166,593 $ - $ 2,000 $ 164,593
3990-Golden Eagle $ 282,682 $ (11,345) S 271,337 $ - $ - $ 271,337
Total $ 159,031,076 $ (35,101,341) $ 123,929,735 $ 6,053,731 $ 4,327,320 $ 125,656,146
Page 6