Arapahoe County adopts 2025 reappropriations, designates policy reserves

The Arapahoe County Board of Commissioners on March 25 adopted a supplemental appropriation resolution reauthorizing unspent 2024 budget balances for use in 2025 and designating board policy reserves.

Deputy County Attorney John Kristofferson told the board that unspent 2024 appropriations revert to unappropriated fund balance at year end and that notice of the reappropriation and supplemental requests was published in three local newspapers as required. Jessica Safko, budget manager in finance, presented the reappropriation package and the supporting figures.

Safko said departments requested $3,252,873 in reappropriations for the general fund and that other funds total $123,183,721 (the presentation identified certain funds whose entire balances were reappropriated because of restricted uses). She also outlined policy reserves included in the resolution: a general fund policy reserve of about $27.9 million (11% of operating budget), a social services-related reserve of $3.1 million, a Rennbridge fund reserve of $3.2 million, an ALEA fund reserve of $2.2 million and the TABOR reserve for the recreation district at about $50,000.

Safko identified two supplemental adjustments incorporated into the action: an increase of $50,000 to the self-insurance liability fund to cover additional claims charged to 2024, and a 2025 reappropriation request from Public Works for $140,000 for a security project at Lima Plaza, with a transfer from the general fund to a capital expenditure fund and the addition of a capital asset authorization.

The item drew no public comments during the hearing. Commissioner Fields moved to adopt the resolution and Commissioner Campbell seconded; the motion passed by voice vote.

Commissioners later praised the finance team during commissioner comments for their behind-the-scenes work on budgets and public outreach.