AUTHORIZING AMENDMENT TO THE 2024 COUNTY BUDGET RELATED TO CAPITAL PROJECTS

BUDGET, FINANCE & PERSONNEL RE: RESOLUTION NO. 2024215 AUTHORIZING AMENDMENT TO THE 2024 COUNTY BUDGET RELATED TO CAPITAL PROJECTS Legislators CASWELL, MC HOUL, and GORMAN offer the following and move its adoption: WHEREAS, the Commissioner of Finance has advised that certain completed capital projects as identified in Exhibit "A" and summarized in Exhibit "B" attached hereto, require transfers to and/or from the general fund in order to close the projects), and WHEREAS, certain capital projects have unexpended proceeds and those proceeds shall be used to: (a) pay future debt service, or (b) to fund existing authorized capital projects or fund the capital reserve if there is no future debt service related to the closed capital project, or (c) to pay general fund or enterprise fund operating expenses or fund the capital reserve if the capital project was funded exclusively via an interfund transfer of funds from the general fund and there is no debt service related to the project, and WHEREAS, certain capital projects have deficits which will be funded by the unexpended proceeds from closed projects which have no future debt service or via an interfund transfer from the general fund, now therefore be it RESOLVED, that this Legislature hereby approves the transfer of funds from the general fund to the capital project funds or from the capital project funds to the general fund or within an enterprise fund as set forth in Exhibit "A" and as summarized in Exhibit "B", and be it further RESOVED, that the Commissioner of Finance is hereby authorized, empowered and directed to amend the 2024 Adopted County Budget as set forth on Exhibit "A". CA-138-24 JF/EMW/rjw G-0145-A 11/08/2024 Fiscal Impact: See Attached. APPROVED Susan Serio SUSAN J. SERINO COUNTY EXECUTIVE Deo 12/12/2024 STATE OF NEW YORK SS: COUNTY OF DUTCHESS This is to certify that I, the undersigned Clerk of the Legislature of the County of Dutchess, have compared the foregoing resolution with the original resolution now on file in the office of said clerk, and which was adopted by said Legislature on the 9% day of December 2024, and that the same is a true and correct transcript of said original resolution and of the whole thereof. FISCAL IMPACT STATEMENT NO FISCAL IMPACT PROJECTED APPROPRIATION RESOLUTIONS (To be completed by requesting department) Total Current Year Cost $ 104,442 Total Current Year Revenue $ 4,630,738 and Source Source of County Funds (check one): LI Existing Appropriations, •Contingency, •Transfer of Existing Appropriations, • Additional Appropriations, El Other (explain). Identify Line Items(s): See attached schedule which identifies account lines Related Expenses: Amount $ Nature/Reason: Anticipated Savings to County: Net County Cost (this year): Over Five Years: Additional Comments/Explanation: Certain capital projects are completed and have unexpended proceeds to the positive of 4,630,738 which will be recorded as revenue in A. 9700.50500, - Interfund Transfer. Certain capital projects are completed and have nehative balances totaling ($104,443) which will be recorded as expense in A.9950. xxx Transfer to Capital Project Fund. the general fund will be a positive $4,526,296. However, depending upon the circumstances of each closed project, the Prepared by: Heidi Seelbach Prepared On: 11-7-2024 Dut. pof MEMORANDUM To: From: Jessica White Budget Director Heidi selbad HiS Commissioner of Finance Date: November 7, 2024 Re: Resolution request - Capital projects to close Attached please find a resolution request for December authorizing that the capital projects on exhibit A and B be closed and that funds be transferred between the general fund and the capital project funds as detailed on Exhibit B. For non-enterprise fund capital projects with excess funds the resolution should authorize that those excess funds be transferred to the general fund. For all projects which had funding shortfalls and required advances from the general fund, the resolution should authorize a transfer of funds from the general fund to the capital project funds. Exhibit A details the budget entries required to facilitate the transfers between the general fund and each capital project fund. There are two projects for which we are still awaiting the final receipt of state aid, H0477-Water Transmission line and EA0492 - Airport ARFF/SRE Bldg & Wtr Dist. The expectation is that the County will receive these funds in mid-late November. As long as we receive the funds prior to the end of the year, we will close the capital projects. If we do not receive the funds prior to year-end we will have to wait to officially close the capital project and transfer the excess funds to the general funds next year and the projects will be included in a new resolution. Attached is a draft resolution for your reference. EXHIBIT A TRANSFERS FROM THE CAPITAL PROJECT FUND(S) TO THE GENERAL FUND: APPROPRIATIONS Increase H0477.1620.9000 HO516.5110.9000 HOS24.7110.9000 HO528.1620.9000 H0542.7110.9000 H0555.7110.9000 H0557.3020.9000 H0561.1640.9000 H0565.4310.9000 H0577.3020.9000 H0597.1450.9000 H0603.7110.9000 H0609.1620.9000 HC0510.2490.9000 HC0549.2490.9000 Water Transmission Line - Interfund transfer 2018 Capital Equipment - Interfund transfer 2018 HVRT Construction - Interfund transfer 2018 Building Repairs/Renovation - Interfund transfer 2019 DRT Extension - Interfund transfer 2020 Park Improvements - Interfund transfer 2020 Interoperable Communication - Interfund transfer 2021 Capital Equipment - Interfund transfer DCBH Mobile Office Vehicle - Interfund transfer ER Capital Equipment / Vehicles - Interfund transfer BOE On-Demand Ballot Printing - Interfund transfer Veterans Cemetery - Intertund transter Camp Nooteeming Master Plan - Interfund transfer DC 2017 Master Plan Update - Interfund transfer DCC Campus IT Upgrades Phase 1 - Interfund transfer REVENUE Increase H0477.1620.95990 Water Transmission Line - Appropriated Fund Balance H0516.5110.95990 2018 Capital Equipment - Appropriated Fund Balance H0524.7110.95990 2018 HVRT Construction - Appropriated Fund Balance H0528.1620.95990 2018 Building Repairs/Renovation - Appropriated Fund Balance H0542.7110.95990 2019 DRT Extension - Appropriated Fund Balance H0555.7110.95990 2020 Park Improvements - Appropriated Fund Balance H0557.3020.95990 2020 Interoperable Communication - Appropriated Fund Balance H0561.1640.95990 2021 Capital Equipment - Appropriated Fund Balance H0565.4310.95990 DCH Mobile Office Vehicle - Appropriated Fund Balance H0577.3020.95990 H0597.1450.95990 ER Capital Equipment / Vehicles - Appropriated Fund Balance BOE On-Demand Ballot Printing - Appropriated Fund Balance H0603.7110.95990 Veterans Cemetery - Appropriated Fund Balance H0609.1620.95990 Camp Nooteeming Master Plan - Appropriated Fund Balance HC0510.2490.95990 DCC 2017 Master Plan Update - Appropriated Fund Balance HC0549.2490.95990 DCC Campus IT Upgrades Phase 1 - Appropriated Fund Balance TRANSFERS FROM THE GENERAL FUND TO THE CAPITAL PROJECT FUND(S): APPROPRIATIONS Increase A.9950.9000 A 9950.9801 Transfer to Capital Project Fund - Interfund Transfer to Capital Project Fund - EA capital interfund REVENUE Increase A.9998.95990.01 Appropriated Fund Balance - General H0635.1165.09.50310 DA Drug Task Force Vehicles - Interfund Transfer EA0554.5610.50310 Airport Snow Removal - Interfund Transfer Decrease H0635.1165.09.95990 DA Drug Task Force Vehicles - Appropriated Fund Balance EA0554.5610.95590 Airport Snow Removal - Appropriated Fund Balance TRANSFERS WITHIN ENTERPRISE FUND(S) FROM CAPITAL PROJECT FUNDS TO ENTERPRISE OPERATING FUNDS: APPROPRIATIONS Increase EA0492.5610.9000 EA0536.5610.9000 EA0553.5610.9000 EA0562.5610.9000 EA0564.5610.9000 EA0595.5610.9000 REVENUE Increase EA0492.5610.95990 EA0536.5610.95990 EA0553.5610.95990 EA0562.5610.95990 EA0564.5610.95990 EA0595.5610.95990 Airport ARFF/SRE Bidg & Wtr Dist - Interfund Transfer 2019 Airport Guidance Sign Repl - Interfund Transfer Airport Design Apron & Taxiway - Interfund Transfer Airport Security Enhancement - Interfund Transfer Airport 2021 Roof Replacement - Interfund Transfer 2022 Capital equipment-Airport - Interfund Transfer Airport ARFF/SRE Bldg & Wtr Dist - Appropriated Fund Balance 2019 Airport Guidance Sign Repl - Interfund Transfer Airport Design Apron & Taxiway - Appropriated Fund Balance Airport Security Enhancement - Appropriated Fund Balance Airport 2021 Roof Replacement - Appropriated Fund Balance 2022 Capital equipment-Airport - Appropriated Fund Balance 1,009,873 971,125 1,849,009 300,304 16,280 14,026 506 15,651 847 174,837 5,000 111,938 147,500 4,817 9,031 1,009,873 971,125 1,849,009 300,304 16,280 14,026 506 15,651 847 174,837 5,000 111,938 147,500 4,817 9,031 96,443 8,000 104,443 96,443 8,000 96,443 8,000 328,120 300 22,169 4,353 48,759 13,421 328,120 300 22,169 4,353 48,759 13,421 Project H0477-Water Transmission Line H0516-2018 Capital Equipment H0524-2018 HVRT Construction H0528-2018 Building Repairs/Renovation HO542-2019 DRT Extension H0555-2020 Park Improvements H0557-2020 Interoperable Communication H056-12021 Capital Equipment H0565-DCBH Mobile Office Vehicle /H0577-ER Capital Equipment / Vehicles H0590-2022 Digital Mgt infrastructure H0597-B0E On-Demand Ballot Printing H0603-Veterans Cemetery H0609-Camp Nooteering Master Plan H0613-Temporary Homeless Shelter HCO510-DCC 2017 Master Plan Update HCO549-DCC Campus IT Upgrades Phase 1 EA0554 - Airport Snow Removal HOS35 - DA Drug Task Force Vehicles Project EA0492 - Airport ARFF/SRE Bidg & Wtr Dist EA0536 - 2019 Airport Guidance Sign Repl EA0553 - Airport Design Apron & Taxiway EAOS62 - Airport Security Enhancement EA0564 - Airport 2021 Roof Replacement EA0595 - 2022 Capital equipment-Airport EX..... GOVERNMENTAL FUNDS Budgeted Appropriation: 3,700,000 1,384,104 14,753,350 6,772,050 855,500 1,515,088 564,024 1,700,000 400,000 2,100,000 500,000 11,025,000 378,750 150,000 725,000 500,000 650,000 Actual Expenditures 2,669,864 1,181,614 12,237,312 4,732,054 839,882 1,410,151 551,035 1,632,245 399,153 1,925,163 500,000 1,020,000 238,778 2,500 388,780 Remaining Appropriations 1,030,136 202,490 2,515,538 1,989,996 15,618 104,937 12,989 67,75 847 174,837 5000 139,972 147,500 336,220 Actual Revenues 3,679,737 2,152,739 14.086,821 5,082,357 856,162 1,424,177 551,540 1,647,895 400,000 2,100,000 500,000 1,024,999 350,715 150,000 388,780 500,000 504,817 643,569 652,700 TOTAL INTERFUND TRANSFER TO THE GENERAL FUND 900,000 872,500 27,500 864,500 200,000 199,236 | (199,236) 102,794 TOTAL INTERFUND TRANSFER FROM THE GENERAL FUND NET INTERFUND TRANSFER TO / (FROM) THE GENERAL FUND ENTERPRISE FUNDS Budgeted Actual Remaining Appropriations Expenditures Appropriations 8,816,900 T 8,804,898 12,002 818,000 2,487,090 714,746 103,254 2,038,675 390,000 337,951 448,415 52,049 980,000 951,705 28,295 239,170 206,987 32,183| NET TRANSFER WITHIN ENTERPRISE FUND Actual Revenues 9,133,018 725,046 2,060,844 342,304 1,000,464 220,407 Transfer to / (from) 1,009,873 Actual expenditures came in less than budgeted plus additional / unantlicapted state aid was received. 971,124 Lasty year H0521 closed at a loss (921k) as the state aid was transferfed to this [project. Combined the two projects had a net postive of $50k. 1,849,009 Actual expenditures came in less than budgeted 300,303 Actual expenditures came in less than budgeted 16,279 Actual expenditures came in less than budgeted 14,026 Actual expenditures came in less than budgeted 505 Actual expenditures came in less than budgeted 15,650 Actual expenditures came in fess than budgeted 847 Actual expenditures came in less than budgeted 174,837 Actual expenditures came in less than budgeted 4,999 Actual expenditures came in less than budgeted 111,938 147,500 Project terminated 4,817 Actual expenditures came in less than budgeted 9,031 Actual expenditures came in less than budgeted 4,630,738 (8,000) Actual revenue less than budgeted (96,442)| ARPPA funds allocoted elsewhere (104,442) 4,526,296 Net Transfer to Operating 300 | Actual expenditures came in less than budgeted 22,168 Actual expenditures came in less than budgeted 13.420 Actual expenditures came in less than budgeted 417,119 Budget, Finance, and Personnel Committee Roll Call District District 7 - Hyde Park and Pleasant Valley District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie District 5 - Town of Poughkeepsie District 8 - City and Town of Poughkeepsie District 10 - City of Poughkeepsie District 12 - East Fishkill District 17 - Town and Village of Fishkill District 21 - East Fishkill Present: Absent: Vacant: Resolution: _ Motion: Name Yes No Truitt* Houston* Polasek* Valdés Smith* Atkins* Travelpiece (VC) absent D'Aquanni Brendli Johnson Metzger McHoul Absent Caswell (C) Total: 10 Yes No Abstentions: 2024215 AUTHORIZING AMENDMENT TO THE 2024 COUNTY BUDGET RELATED TO CAPITAL PROJECTS DECEMBER 5, 2024 Roll Call Sheets District Present: Absent: Vacant: District 7 - Hyde Park and Pleasant Valley District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 1 - Town of Poughkeepsie District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie District 4 - Hyde Park and Town of Poughkeepsie District 5 - Town of Poughkeepsie District 6 - Town of Poughkeepsie District 8 - City and Town of Poughkeepsie District 10 - City of Poughkeepsie District 11 - Clinton, Pleasant Valley, and Rhinebeck District 12 - East Fishkill District 13 - East Fishkill and Wappinger District 14 - Wappinger and Town of Poughkeepsie District 15 - Wappinger District 17 - Town and Village of Fishkill District 18 - City of Beacon and Fishkill District 19 - North East, Stanford, Pine Plains, Milan & Red Hook District 20 - Red Hook, Tivoli, and Rhinebeck District 21 - East Fishkill District 22 - Beekman and Union Vale District 23 - Pawling, Beekman and East Fishkill 25 8 District 24 - Dover and Pawling Resolution: _ V Motion: Last Name Truitt Houston Polasek Valdés Smith Atkins Gorman Travelpiece Lawler D'Aquanni Kaul Brendli Johnson Kearney Metzger Paoloni Versaci Faust McHoul Page Drago Munn Caswell Garito Rolison House Total : 25 Abstentions: Yes y NO No 2024215 AUTHORIZING AMENDMENT TO THE 2024 COUNTY BUDGET RELATED TO CAPITAL PROJECTS DECEMBER 9, 2024