The Adams County Study Session held on June 10, 2025, focused primarily on the proposed budget amendment for the 2025 fiscal year. The meeting aimed to discuss the process of carrying forward unspent funds from 2024 into the current budget, as well as to address specific projects that commissioners had questions about.

The session began with an introduction to the budget amendment process, led by members of the budget and finance team, including Mark Fluth, the Capital Improvement Program (CIP) administrator, and senior budget analyst Pernell Olsen. They explained that the carry forward process involves transferring unspent funds from previously approved projects that were not completed by the end of the last fiscal year. It was emphasized that no new projects would be added; only those already included in the budget would be considered.

The discussion highlighted the statutory requirement for a budget amendment to bring these funds into the current year. A legal notice will be published prior to the adoption of this amendment, which will include a public hearing. The team outlined the criteria used to evaluate which projects should be carried forward, including whether projects are under contract, if there has been financial progress, and the feasibility of continuing the projects in the new budget year.

A significant point of discussion was the evaluation of capital projects, particularly those that span multiple years. The team reassured that all projects would be reviewed line by line, with project managers providing updates on their status. This thorough review process is intended to ensure that only necessary projects that can be supported financially are carried forward.

The meeting also provided a summary of the financial implications of the carry forward, indicating that approximately 130 projects would be included, with total expenditures amounting to $186,708,762. The net use of fund balance was reported at $153,952,364, with about $28.5 million coming from the general fund. Additionally, the session noted that some projects, totaling $6.7 million in the general fund and $2.9 million in capital facilities, were not recommended for carry forward.

In conclusion, the meeting underscored the importance of careful financial management and project evaluation as Adams County prepares for the upcoming fiscal year. The next steps will involve finalizing the budget amendment and addressing any public feedback during the upcoming hearing.