At their September 19, 2016 meeting, the Board of County Commissioners officially selected a location for the development of a new Judicial Center.  This decision put into motion several activities associated with development of that facility.  One of the most important tasks was the development of drawings and specifications of sufficient detail to go to the voters of Archuleta County to seek bonding approval for the construction of new facilities.   

Note that the expense of procuring architectural services to facilitate construction of new buildings is a capital cost and may be rolled into the value of the building when constructed.  This triggered the need of a new County fund (originally called the Courthouse Facility Fund) in 2017, created to comply with the requirements of GASB Statement No. 54 (paragraphs 28-33).  GASB 54 defines and requires the use of various fund types, including the use of a Capital Project fund “…to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.”. 

Drawings and specifications were developed as planned during 2017.  During the process of developing the related ballot initiative (to be placed before the voters in November of 2017), the name of the fund was modified to “Justice System Capital Fund”.   

In November of 2017, the ballot initiative was turned down.  An updated ballot initiative was placed on the ballot in November of 2018, and that too was turned down. 

Given that pressing Justice System capital needs continued to exist, the County continued its practice of transferring large sums of unassigned General fund balance into the Fund.  Almost $4 million was transferred in between 2017 and 2019.  Another $2,347,500 was transferred in during 2020.  These funds were used to support completion of the new Detention Facility, the remodel of an existing building to serve as a new Sheriff’s Office (with space for Dispatch) and to design and begin construction of a new Court Facility.   

The new Court Facility will be completed in 2021, funded by grants from the Underfunded Courts Commission, Colorado Department of Local Affairs and by additional transfers-in from the General fund (of $4.4M).