Adams County parks and recreation officials warn of mounting shortfall; commissioners to seek state guidance

Adams County parks and recreation staff reported a multi-year funding shortfall and asked commissioners to consider structural options to stabilize the department’s cash flow.

Jeremy, a parks and recreation official, said user fees and property-tax revenues have not kept pace with rising operating and capital costs. He told the council the department relied on reserves and intermittent county support to make payroll and maintain services, and warned that without changes the department might need to cut programs. "I hate to have to start cutting, you know, services for the children," Jeremy said.

Staff and commissioners reviewed two restricted parks property-tax funds referenced in county accounts (identified in the discussion as funds 11-79 and 12-19) and examined year-end cash balances and seasonal cash-flow patterns. Finance staff (Bree/Brie) presented historical year-end cash positions for the funds and a projected December 31 cash position; the presenters said the department had enough cash to reach year-end but that recurring shortfalls could require action in 2025. Staff reported approximate year-end balances: 2022 ended around $67,005 and 2023 around $60,002; the department projected a lower cash balance for the upcoming cycle and said it needed about $58,000 to get through the December–June settlement period.

Commissioners and staff discussed options including modest user-fee increases, shifting some operating costs into County General, temporarily supplementing payroll from general funds and dissolving or consolidating restricted funds to provide operational flexibility. One commissioner suggested dissolving the standalone property-tax fund and placing parks operations fully inside County General to avoid recurring shortfalls; staff said that approach could simplify administration but would require confirmation of state rules. Participants repeatedly cautioned against heavy fee increases that might suppress participation. Jeremy also said ARPA receipts and ongoing capital claims should be tracked closely before year-end to avoid losing unobligated federal funds.

County finance staff said they would check with the State Board and the Department of Local Government Finance (DLGF) about whether restricted park property-tax funds could be dissolved or reallocated and would report back at the next meeting. No formal vote was taken; commissioners asked staff to return with legal guidance and scenarios showing the impact of shifting revenue between funds or using County General to smooth cash flow.