Gilpin County commissioners adopt year-end resolutions, reallocate ARPA funds and approve software contract

Gilpin County’s Board of County Commissioners adopted a series of year‑end measures on Dec. 17, 2024, approving the county’s remaining American Rescue Plan Act (ARPA) allocations, updating governmental accounting reporting under GASB 54, renewing a contract with OpenGov Inc. for permitting and budgeting software, and adopting an updated Emergency Operations Plan for 2025–2026.

The board voted unanimously, 3–0, to adopt all resolutions presented during the meeting. Several items were the subject of staff briefings before the votes; the board took no roll-call votes by individual name beyond recording the unanimous tallies.

Why it matters: The actions close out the county’s 2021 federal ARPA award and set administrative and operational rules for county finance, emergency management and staffing into 2025 and 2026. The OpenGov contract renewal also locks in the county’s permitting, licensing and budgeting software for multiple years.

ARPA reallocation and timeline

Joel Lear, the county finance director, told commissioners the county must allocate its remaining ARPA balance by the end of 2024 and spend it by the end of 2026 as required by the U.S. Treasury rules. Lear said ARPA awarded Gilpin County $1,212,360 and that the finance office proposed reallocating roughly $146,142 (the transcript figure was transcribed as “146,142.64”) from a previously planned community wildfire protection plan (CWPP) to cover legal services.

Lear said the CWPP portion could not be paid from ARPA because the plan received other grant funding — including a roughly $100,000 contribution identified in the meeting — and ARPA cannot be used to pay for items already funded by another federal or state grant. Commissioners discussed that reallocation would move the expense into county legal services to ensure ARPA funds would be spent before federal deadlines rather than returned. The board adopted Resolution 24‑1‑76, reallocating the funds, by a 3–0 vote.

GASB 54 compliance and fund balance reporting

Staff presented a resolution to specify Gilpin County’s compliance with Governmental Accounting Standards Board Statement 54 (GASB 54), which clarifies categories of fund balances (restricted, committed, assigned, unassigned) and the county’s reporting approach. Staff explained examples of restricted funds (the Fry bond, TABOR reserve and the conservation fund) and said other reserves remain unassigned unless a formal resolution restricts them. The board adopted Resolution 24‑1‑67 by a 3–0 vote.

OpenGov contract renewal

Commissioners approved a multi‑year contract renewal with OpenGov Incorporated for permitting/licensing and for budgeting and transparency software. Staff said increases are under 5% annually and that the agreement does not add new services but aligns pricing with the original contract terms. The board amended the resolution to reference an appendix with the quote and to note that budgeting/planning functionality is used by the county manager’s office for the annual budget. The board approved Resolution 24‑1‑72, authorizing the county manager to execute the contract, by a 3–0 vote.

Emergency Operations Plan (EOP)

Sheriff Armstrong and Undersheriff Dimo presented an amended Emergency Operations Plan required for the county’s Emergency Management Performance Grant (EMPG) application. Staff said they used the Colorado Emergency Preparedness Assessment (SEPA) as a vulnerability resource, added plain‑language guidance for interagency communications, and clarified that the board will adopt any emergency declaration by formal resolution to open eligibility for state and federal disaster funding (noting that declaration only opens the possibility to apply for such funding and does not guarantee award). The board adopted Resolution 24‑1‑79 approving the amended EOP for 2025–2026, 3–0.

Other HR and compensation actions

- The board adopted Resolution 24‑1‑78 to acknowledge Colorado’s minimum wage increase effective Jan. 1, adjusting nonexempt pay bands from $14.42 to $14.81 per hour and the salaried threshold from $55,100 to $56,485; staff said current employees remain above the new minima and the change will affect future hires. Vote: 3–0. - The board adopted Resolution 24‑1‑77 to delay the effective date of an earlier 2.5% inflation adjustment so pay increases coincide with annual performance reviews in the third quarter (typically August/September). Vote: 3–0.

First Judicial District attorney salary increase

First Judicial District Attorney King briefed the board on office operations, diversion and the Pathways program (see separate article). The board adopted Resolution 24‑1‑80 approving an increase to the First Judicial District attorney salary; commissioners noted the Jefferson County share of any increase will backfill its portion per the interlocal arrangements. Vote: 3–0.

Procedural notes and implementation

Staff told the board that ARPA reallocated funds will be spent through existing county budgets (general fund swap) and that the county’s finance team aims to leave no ARPA funds unallocated before the federal deadline. Staff also said OpenGov budget functionality will be used in future budget preparations and that the EOP will be further revised once a full‑time emergency manager is hired.

Votes at a glance (resolutions adopted Dec. 17, 2024)

- Resolution 24‑1‑76: Adopting ARPA allocations and reallocating remaining funds (adopted 3–0). Notes: ARPA total $1,212,360; reallocation amount stated in staff presentation as approximately $146,142; must be allocated by end of 2024 and spent by end of 2026. - Resolution 24‑1‑67: Specify manner of compliance with GASB 54 (adopted 3–0). - Resolution 24‑1‑72: Authorize execution of contract with OpenGov Inc. for permitting/budgeting software (adopted as amended 3–0). - Resolution 24‑1‑79: Adopt Gilpin County Emergency Operations Plan as amended for 2025–2026 (adopted 3–0). - Resolution 24‑1‑78: Acknowledge Colorado minimum wage increases (adopted 3–0). - Resolution 24‑1‑77: Adjust effective date of 2.5% pay scale inflation change to coincide with performance reviews (adopted 3–0). - Resolution 24‑1‑80: Approve increase to First Judicial District attorney salary (adopted 3–0).

What’s next

Staff will publish amended resolutions and attachments (including the OpenGov quote appendix) in the county records. The finance office said it will finalize the ARPA allocation accounting entries to ensure the federal deadline is met. The emergency plan will be further updated when the county hires a full emergency manager.