Ouray County Budget
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OURAY COUNTY 2021 BUDGET MICHELLE NAUER CLERK & RECORDER STATE OF COLORADO ) Ouray County ) I, Michelle Nauer, County Clerk & Recorder in and for Ouray County, in the State of Colorado do hereby certify the attached and forgoing to be a true and correct copy of: Document Type: 2021 Ouray County Budget Given under my hand and official seal on ~~ 9 , 2020. Michelle Nauer, Clerk & Recorder 1 •••• 1 1. ' " TABLE OF CONTENTS Sections PDF Page Number Public Notice 4 2021 Budget Memo 5 2021 Budget Message 6 Budget Policy 21 Budget Resolutions and Graphs 28 Resolution 2020-044, Cost Allocation 29 Resolution 2020-045, Adopting the 2021 Budget 31 Resolution 2020-046, Appropriating Sums of Money 33 Resolution 2020-047, Levying General Property Taxes 34 Property Valuation History Chart 35 Mill Levy History Chart 36 Budget Summary 37 Fund Transfers Summary 40 Fund Balance Summary 42 020 - General Fund 45 General Fund Table of Contents 46 General Fund Revenue Pie Chart 47 General Fund Budget 49 040 - Road and Bridge Fund 100 Road and Bridge Fund Table of Contents 101 Road and Bridge Fund Revenue Pie Chart 102 Road and Bridge Budget 104 050 - Social Services Fund 113 550 - Conservation Trust Fund 116 645 - Broadband Fund 120 660 - Fairgrounds Fund 124 680 - Road and Bridge Paving Maintenance Reserve Fund 128 690 - Special Grant Fund 133 700 - Road and Bridge Impact Fees Fund 137 710 - Clerk’s Technology Fund 141 760 - Highway 361 Fund 145 790 - Samson Law Fund 149 800 - EMS Fund 153 EMS Fund Table of Contents 154 EMS Revenue Pie Chart 155 EMS Budget 157 850 - Ouray County Parks Fund 165 870 - Road and Bridge Sales Tax Fund 169 890 - Public Health Fund 173 Public Health Fund Table of Contents 174 Public Health Fund Revenue Pie Chart 175 Public Health Budget 177 920 - Courthouse Fund 183 930 - Emergency Management Fund 187 950 - Fuel Fund 191 955 - MJ Excise Tax Fund 195 Lease Purchase Schedule 199 Departmental Goals 201 Organization Chart 225 2021 Compensation by Position 227 Meeting Schedule 233 2021 Holiday Schedule 236 Budget Schedule 238 Capital Budget Detail 241 Reserve Accounts 245 PUBLIC NOTICE Ouray County Government Proposed 2021 Budget The governing body of Ouray County, Colorado, will conduct a public hearing concerning the adoption of the Proposed 2021 Budget on the following date, time and location: Tuesday, December 8, 2020, at 10:00 a.m. The Public Hearing is scheduled to be conducted virtually, via Zoom, at this time due to the COVID-19 pandemic and pursuant to Resolution 2020-007. The Zoom credentials are listed below. Video and audio: https://zoom.us/j/98605755025 Meeting ID: 986 0575 5025 Phone Only: 1-346-248-7799 Meeting ID: 986 0575 5025 The Proposed 2021 Budget will be available for public ins pection on the Ouray County website www.ouraycountyco.gov and at the County Administrator’s Office, located at 541 4th Street, Ouray, Color ado. Please note t hat the Proposed 2021 Budget is subj ect to modifications any time between the time of th is notice and adoption. Interested electors of Ouray County may submit comments or file obj ections to the proposed 2021 budget prior to its final adoption. Comments or objections may be sent to: Ouray County Administrator, Attn: Budget Comments, P. O. Box C, Ou ray, Colorado 81427 or via email at [email protected]. PUBLISHED BY ORDER OF THE OURAY COUNTY COMMISSIONERS By: Connie I. Hunt, County Administrator and Budget Officer Published on: October 22, 2020 and Novemb er 19, 2020 Ouray Plaindealer Ouray County Proposed 2021 Budget To: The Board of County Commissioners From: Connie I. Hunt, County Administrator and Budget Officer Date: December 5, 2020 Re: Ouray County Proposed 2021 Budget The Proposed 2021 Budget is based upon budget polices established by the Board of County Commissioners, and budget guidelines developed by the Co unty Administrator. Ouray C ounty Elected Officials, Appointed Officials and Department Heads submit their budget requests, input, suggestions and recommendations to the County Administrator, whom in turn develops the budget document for initial review. A work session is then conducted with the Board of County Commissioners, Elected Officials, Appointed Officials and Department Heads to introduce the draft budget; explain changes in revenues and expenditures; share historical and current information; review capital expenditures; and review and discuss position requests. The budget was prepared in accordance with Co lorado Budget Law. It was developed in compliance with t he TABOR provisions of Colorado; Amendment One. Th e Proposed 2021 Budget has been constructed using a conservative approach and is reflective of the following. Maintains the current staffing levels and hours of operation; Maintains a 1% bonus merit based upon performance evaluations; Includes a payment schedule for existing lease purchase payments for County vehicles, heavy equipment, facility improvements and the Courthouse Restoration and New Construction Project; Includes several grant-funded projects, capital project administration items and operational organizational items including: 1) Courthouse Security Grant to fund a full-time Courthouse Security Officer; 2) Emergency Management Performance Grant to partially fund the cost of a full-time Emergency Manager to serve the whole of Ouray County; 3) FEMA Building Resilient Infrastructure and Communities (BRIC) Grant; 4) Broadband / Fiber Project Administration, funded by a Universal Service Administrative Company (USAC) subsidy, a Department of Local Affairs (DOLA) Grant, and County dollars; 5) CARES At Grant associated with the COVID-19 pandemic; 6) Courthouse Fund administration; and 7) Classification and Compensation Review/Update and implementation. Reflects a 4% increase in employee health insurance premiums; and Reflects a 3% Cost of Living (COLA) for employees. Proposed 2021 budgeted revenue derived from property tax reflects a total increase of $5,390 for all funds supported by a mill levy, equating to a .23% increase over 2020. Proposed 2021 budgeted revenue from sales tax reflects a 10.55% increase over the 2020 budgeted amount. Total proposed 2021 budgeted revenues reflect a 23.00% decrease over prior year budgeted revenues, and total proposed budgeted expenditures reflect a decrease of 19.95% over prior year expenditures. Both decreases in revenue and expenditures are reflective of the completion of the Ouray County Courthouse Restoration and New Construction Project in 2020 and two thirds completion of the Broadband / Fiber Project. Total 2021 Proposed Budgeted Revenues and Expenditures at this time reflect the following: Proposed 2021 Revenues: $15,091,107.33 Proposed 2021 Expenditures: $14,960,876.05 Revenue over / (under) Expenditures: $ 130,231.28 2021 BUDGET MESSAGE OURAY COUNTY 2021 BUDGET MESSAGE Preface: The past nationwide economic downturn commencing in 2008, was certainly a challenge for Ouray County and one that Ouray County Government was able to plan for and overcome. Commencing in early 2020, a new challenge presented itself and has tested the viability and functionality of business, government and life as we know it. It could not have been known that the world would be suddenly engaged in a common and harmful pandemic known as COVID- 19, and it could not have been known that this harmful pandemic would affect everyone on the planet on a personal, business and government level. This new commonality and chapter we are facing today is filled with strong and passionate words of perseverance, hope, safety and endurance. Ouray County will move safely and cautiously through this next chapter, planning its activities, setting its goals and developing its budget with thoughts of today and an eye for the future. The 2021 Ouray County Budget was developed carefully and thoughtfully to ensure that expenditures do not exceed revenues, to plan for today and the future and to continue its practice of efficiencies for county operations, accountability, customer service, asset management, human resources management and sustainability. 2021 Budget Message The 2021 budget is based upon budget policies adopted by the Board of County Commissioners, Budget Guidelines developed by the County Administrator and annual goals developed by Elected Officials, Appointed Officials and Department Heads. Ouray County Elected Officials, Appointed Officials and Department Heads submit their annual budget requests to the County Administrator as specified in the Budgetary Guidelines. A budget work session is then conducted to introduce the effects of estimated revenues and expenditures on the proposed budget. The budget was prepared in accordance with Colorado Budget Law. It was developed in compliance with the TABOR provisions of Colorado, Amendment One. All Ouray County funds are accounted for utilizing the modified accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred. The Ouray County 2021 Budget is balanced. Budgeted revenues meet or exceed budgeted expenditures. 1. Service Levels / Work Weeks / Hours of Operation Service levels remain similar to 2020. Capital projects have increased management and administrative activities for certain departments within the General Fund. Ouray County continues to proactively exercise financial planning and to explore ways to create efficiencies within county government. These efficiencies have enabled the County to maintain high quality service levels, and to increase resiliency to mitigate impacts to service levels in the future. In