Colorado Department of Local Affairs finds Salida’s Budgets to be in Compliance

As the local newspaper reported on Monday, Jeff Auxier filed a lawsuit (which still has not been served) alleging the City of Salida’s budgets do not comply with Colorado Budget Law. The City would like to share the following email received from the Department of Local Affairs.

On Tue, Oct 22, 2013 at 10:57 AM, Biggs – DOLA, Jarrod <jarrod.biggs@state.co.us> wrote:

Jan,

I will try to provide some clarity in your question as to statutory compliance of the City of Salida’s budgets for the preceding years.

The Department of Local Affairs is the collector of and state repository of all budgets pursuant to local government budget law 29-1-113 C.R.S. We however do not have a formal role in being arbiters of what a “correct” budget consists of. In our evaluation of filings we receive on an annual basis, we take into consideration the statutory requirements of a budget pursuant to 29-1-103 C.R.S.:

(1) (a) All proposed expenditures for administration, operations, maintenance, debt service, and capital projects to be undertaken or executed by any spending agency during the budget year;

(b) Anticipated revenues for the budget year;

(c) Estimated beginning and ending fund balances;

(d) The corresponding actual figures for the prior fiscal year and estimated figures projected through the end of the current fiscal year, including disclosure of all beginning and ending fund balances, consistent with the basis of accounting used to prepare the budget;

(e) A written budget message describing the important features of the proposed budget, including a statement of the budgetary basis of accounting used and a description of the services to be delivered during the budget year; and

(f) Explanatory schedules or statements classifying the expenditures by object and the revenues by source.

(2) No budget adopted pursuant to this section shall provide for expenditures in excess of available revenues and beginning fund balances.

In our initial review before “accepting” the City of Salida’s 2011, 2012 and 2013 budgets to our files, we found the documents to contain substantial completion of these statutory requirements and we accepted those documents at time of submission accordingly.

After further review prompted by your request, the 2013, 2012 and 2011 budgets submitted to our office take very similar form. They appear to include expenditures based on fund with further broken down by activities within funds. There is a presentation of revenues expected by fund, beginning and ending year fund balances which remain positive, comparative previous year’s of information, and a budget message which includes the accrual basis of accounting.

Based on these factors, we have and would generally continue to accept the budgets provided and others which are similarly presented for purposes of the annual budget filing for the City of Salida or for other local governments.

I hope that this helps, if there are other questions or any of this is unclear, please feel free to contact me.

 

Best Regards,

Jarrod Biggs Division of Local Government

Colorado Department of Local Affairs

dola.colorado.gov/dlgW: (303) 866-4493

jarrod.biggs@state.co.us