a. Resolution Supplementing the 2025 Adopted Budget for the County of Douglas, Colorado to
Appropriate Restricted, Committed, and Assigned Fund Balances in the Amount of
$16,578,240.00 for the Re-Appropriation of Prior Year Purchase Orders.
Ryan Bolger, Budget Analyst — Budget
This 1st supplemental budget of 2025 will re-appropriate restricted, committed, and assigned
fund balance in the amount of $16,578,240 for purchase orders (POs) encumbered in the
prior year but not fulfilled. In other words, reauthorize the spending of funds that were
appropriated in 2024 for specific commitments that span multiple years. Each year the
Budget Department collaborates with County Departments and Elected Officials to identify
purchase orders that are no longer needed to prevent unnecessary re-appropriation in the
subsequent year. We watch closely how long POs have been open and encourage
departments to close POs that are older than one year. However, in some cases, we have
contracts/projects that span multiple years that require us to re-appropriate remaining
balances several years in a row. In the event a PO in the General Fund is re-appropriated into
the subsequent year, and then closed, the Budget Department will require those funds be
moved into contingency, so that departments do not inappropriately increase their spending
authority. We do not necessarily use this same approach in other funds, since their funding
sources are dedicated to the fund’s specific purpose. Attached is a copy of the supplemental
budget, which outlines the amounts being re-appropriated by fund, as well as the detail by
vendor and PO (the first four digits of the PO number represents the year it was opened)
along with explanations for re-appropriating POs older than one year. Fund summaries are
also included to show the impact of amending the budget.
This resolution amends the fiscal year 2025 Adopted Budget by increasing appropriations for
purchase orders being carried over from the prior fiscal year as follows:
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$3,297,839 General Fund
$4,689,973 Road & Bridge Fund
$11,233 Human Services Fund
$58,100 Health Fund
$507,604 Law Enforcement Authority Fund
$39,067 School Safety Fund
$2,633,472 Justice Center Sales & Use Tax Fund
$2,416,228 Parks & Open Space Sales & Use Tax Fund
$401,304 Conservation Trust Fund
$2,401,507 American Rescue Plan Act Fund
$98,307 Capital Expenditures Fund
$23,606 Liability & Property Insurance Fund
$16,578,240 TOTAL
The total amended budget for 2025 is now $625,203,375.
