Board hears finance memo on parks capital funding; supervisors push for clearer transparency
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Summary
Finance staff presented a memo explaining changes to the parks capital funding approach: starting in 2025 sales tax would only be transferred to parks after year‑end net profit is confirmed. Supervisors pressed whether parks should operate as an enterprise, questioned transparency and ongoing public subsidies for parks, and asked for clearer, one‑page financial summaries.
The Adams County finance director presented a memo intended to clarify parks capital funding and provide a five‑year summary of capital allocations. The director said the county's 2019 strategic plan identified county sales tax as a source for Parks Capital and explained that, beginning in 2025, the county will wait until year‑end to transfer sales tax to parks only if net profits require it.
"The strategic plan that was adopted in 2019 identifies sales tax as a source of funding for Parks Capital," the finance director said, adding that the county changed its methodology so sales tax transfers would be made after actual profits are known.
Several supervisors questioned the memo's presentation and the sustainability of parks without ongoing public subsidy. One supervisor challenged the characterization of parks as net positive and said the parks program required ongoing public support; they urged a simpler, one‑page graphic showing revenue, expense and tax support for transparency. The finance director said auditors advised against using an enterprise fund for parks and noted the county budgets to transfer net profit from operating to capital funds when available. The board discussed possible alternatives such as lending to parks from other county funds and asked finance to monitor and present clearer budgetary graphics.
The transcript records robust debate but no formal vote on parks funding policy during the meeting.