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2021/11/22 - Briefing Packet
MASON COUNTY COMMISSIONER BRIEFING INFORMATION FOR WEEK OF November 22, 2021 In the spirit of public information and inclusion, the attached is a draft of information for Commissioner consideration and discussion at the above briefing. This information is subject to change, additions and/or deletion and is not all inclusive of what will be presented to the Commissioners. Please see draft briefing agenda for schedule. co .A 1854 To be in compliance with Proclamation by the Governor 20-25.14 and Order of the Secretary of Health 20-03.3, in-person attendance is restricted. Our Commission meetings are live streamed at http://masonwebtv.com/ and we will accept public comment via email msmith@masoncountywa.gov or mail to Commissioners Office, 411 North 5th Street, Shelton, WA 98584; or call 360-427-9670 ext. 419. If you need to listen to the Commission meeting via your telephone, please provide your telephone number to the Commissioners'office no later than 4 p.m. the Friday before the meeting. BOARD OF MASON COUNTY COMMISSIONERS DRAFT BRIEFING MEETING AGENDA 411 North Fifth Street, Shelton WA 98584 Week of November 22, 2021 Monday Noon WA State Association of Counties Zoom Meeting* Virtual Assembly Monday and Thursday 8:00 A.M. Area Command Meeting* Public Works Meeting Room A 100 Public Works Way *This is being noticed as a Special Commission Meeting because a quorum of the Mason County Commission may attend this event and notification is provided per Mason County Code Chapter 2.88.020 - Special Meetings Monday, November 22, 2021 Commission Chambers Times are subject to change, depending on the amount of business presented 9:00 A.M. Support Services — Mark Neary 9:30 A.M. Community Services — Dave Windom 9:45 A.M. Public Works — Loretta Swanson Utilities & Waste Management 10:00 A.M. Public Works - Belfair UGA/PSIC Sewer Extension Project — Project Bidding — Loretta Swanson 10:30 A.M. 2022 Budget Workshop Commissioner Discussion — as needed Briefing Agendas are subject to change,please contact the Commissioners'office for the most recent version. Last printed I I/19/21 at 8:31 AM If special accommodations are needed,contact the Commissioners'office at ext.419,Shelton#360-427-9670;Belfair #275-4467,Elma#482-5269. Mason County Administrator ��' 411 North 5th Street Shelton, WA 98584 360.427.9670 ext. 419 } /.SSJ MASON COUNTY COMMISSIONER BRIEFING ITEMS FROM ADMINISTRATOR November 22, 2021 • Specific Items for Review o Office space for Belfair Veteran Service Officer- Diane o Financial Policy Update -Jenn o ARPA projects-Jenn o Updates to the 2021 Budget Amendment - Jenn • Commissioner Discussion J:\DLZ\Briefing Items\202I\2021-11-22.docx MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Noelle Thompson DEPARTMENT: Support Services EXT: 419 BRIEFING DATE: November 22, 2021 PREVIOUS BRIEFING DATES: If this is a follow-up briefing, please provide only new information ITEM: Approval to extend the lease agreement with North Mason Resources providing office space to Veteran Service Officers for 2022 at $350 per month payable from the Veterans Assistance Fund (#190) as recommended by the Veterans Advisory Board. EXECUTIVE SUMMARY: RCW 73.08.010 authorizes counties to establish a veterans' assistance program to address the needs of local indigent veterans and their families. The program is funded by the Veterans'Assistance Fund created under the authority of RCW 73.08.080. The Veterans' Advisory Board (VAB) was established under the authority of RCW 73.080.035 and they administer the veterans' assistance program. BUDGET IMPACTS: Paid from the Veterans Assistance Fund #190. RECOMMENDED OR REQUESTED ACTION: Briefing Summary 11/12/2021 i 2022 North Mason Resources Fee Use Office lease This is a lease with North Mason Resources for the use of office space and facilities at their center located at 140 NE State Route 300, PO Box 2052 Belfair,WA 98528 Between North Mason Resources (NMR)(party A) And Veterans Service Office Space (party B) I. Purpose and Scope The purpose of this lease is to clearly identify the roles and responsibilities of each party as they relate to use the offices at the North Mason Resources(NMR) at 140 NE State Route 300, PO Box 2052 Belfair, 1 WA. 98528 i NMR's intent is to provide operational space for multiple agencies allowing them to provide services to residents of Mason County who are seeking services to improve quality of life.To support this goal, Party A and Party B will work together to ensure all clients have equal access to these resources. Both Part/A and Party B should ensure that program activities are conducted in compliance with all applicable County, State, and Federal laws, rules and regulations. I. Lease Terre The term of this lease is the period within which the responsibilities of this agreement shall be performed.The term commences January 1, 2022 and terminates December 31, 2022 and will be available for renewal upon agreement of both parties. II. Party Responsibilities Party A shall undertake the following activities during the duration of this lease: 1. Assure that building is maintained in a safe operational state, and make necessary repairs in a timely manner. 2. Will assure that the utilities are paid and working properly. 3. Will be responsible for the property expenses as agreed to with property owner. 4. Will assure building is open during r egular business hours,with the exclusion of holidays, one week between the Christmas and New Year's holidays, and inclement weather based on the road conditions. I l III. Party B Responsibilities Party B shall undertake the following activities during the duration of the lease term. 1. Ensure that the use fee of Three hundred and Fifty ($350.00 USD) a month is paid promptly. Use fees are to be paid on or before Noon the "5'h of each month for the coming months rent to North Mason Resources. Please allow 7 business days for checks sent by US Mail to arrive promptly by the 511 2. Lease is for use of approximately 100 sq. ft. private office space as well as use of shared common space.ALL common space i.e.:restrooms, kitchen, and hallways which must be kept clean and sanitary for use by all providers. Lease is for 4 (four)days room use per week Monday Thursday. 3. Follow all federal, state and county laws and regulations required while conducting business at North Mason Resources. 4. NMR staff will ensure office is cleaned weekly if requested; otherwise provider will remove tras every Thursday. 5. Will assure that their staff will not interfere with the operation of North Mason Resources staff, volunteers or other providers, 6. Will assure that clients do not wander through the facility unescorted for the privacy and safety of all clients. 7. Party B will provide own personal computer and printer/fax machine.Wi-Fi is available for use. IV. Modification and Termination 1. This agreement may be cancelled or terminated without cause by either party by giving thirty (30)calendar days advance written notice to the other party. Such notification shall state the effective date of termination or cancellation and include any final payments due. 2. Any and all amendments must be made in writing and must be agreed to and executed by the parties before becoming effective. V. Effective Date and Signature 1. This lease shall be effective upon the signature of party A and party B authorized officials. It shall be in force from January 1, 2022 through December 31112022. Parry A and party B indicate agreement with this lease by their signatures. j f E E Signatures and Dates: Autho ' ed signature from party A Authorized signature from party B Roy C. Harrington, NMR Executive Director Printed name of party A signatory Printed name of party B signatory Date Date MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Jennifer Beierle DEPARTMENT: Support Services EXT: 532 BRIEFING DATE: November 22, 2021 PREVIOUS BRIEFING DATES: N/A ITEM: Updates to Mason County Financial Policy EXECUTIVE SUMMARY: Financial policies and procedures play an important role in a strategic, long-term approach to financial management. Some of the benefits of adopting formal, written financial policies include: 1. Institutionalize good financial management practices 2. Clarify strategic intent for financial management 3. Define boundaries and manage financial risk 4. Support good bond ratings 5. Promote long-term and strategic thinking 6. Comply with public management best practices Adopting Financial Policies is recommended by the Government Finance Officers Association (GFOA) and the State Auditor's Office (SAO). Mason County updated its Financial Policy in June of 2020, and some clarification and updates have been identified. Attached are the draft updates in "track changes". BUDGET IMPACTS: N/A RECOMMENDED OR REQUESTED ACTION: Request the Board review the updated Financial Policies & Procedures and place on the December 7th Action Agenda for Approval. ATTACHMENTS: Draft Update to Financial Policies & Procedures J:ABudget Office\Briefing, Agenda,&Public Hearing Items\2021\Briefing Summary 11.22.2021 - Updates to Financial Policy.doc RESOLUTION NO. AMENDING RESOLUTION NO.2020-72 AND AMENDING MASON COUNTY CODE TITLE 2,CHAPTER 2.151 MASON COUNTY FINANCIAL POLICIES AND PROCEDURES WHEREAS,financial policies and procedures play an important role in a strategic, long-term approach to financial management. WHEREAS,the Board of Mason County Commissioners recognize that it is in the best interest of Mason County to establish financial policies and procedures in order to promote sound financial management. NOW,THEREFORE,BE IT RESOLVED,that the Board of Mason County Commissioners does hereby adopt the Mason County Financial Policies and Procedures (Attachment A). APPROVED this day of ,2021. BOARD OF COUNTY COMMISSIONERS Randy Neatherlin, Chair Kevin Shutty, Commissioner Sharon Trask, Commissioner ATTEST: McKenzie Smith, Clerk of the Board APPROVED AS TO FORM: Tim Whitehead,Chief DPA C: Accounting,Treasurer,Public Works,Budget&Finance "10.4 COU'YT A 1814 Mason County Financial POLICIES & PROCEDURES Table of Contents I.Overview of the Mason County Financial Policies&Procedures 4 II. Budget 4 1) Purpose 4 2)Schedule 4 3)Budget Adjustments 4 4)Operating Budget 5 5)Capital Budget 6 6)Internal Allocation Costs 6 III.Basis of Accounting 6 IV.Accounting Policy, Financial Systems,and Reporting 7 1)Accounting Policy 7 2)Financial Systems 7 3)Financial Reporting 7 4)State Audits 8 V.Cash 8 1) Receipting 8 2)Petty Cash/Revolving Funds 8 3) Bank Accounts 8 VI.Investments 8 VII.Grants&Federal or State Funding 9 1)Grant Project Form 9 2)Year End Program Contract Worksheet 9 3)Federal Policy 9 VIII. Debt 10 1)Authority for County Indebtedness 10 IX. Revenue 11 1)Accounts Receivable 11 2)Wage Overpayments 11 3)Collection Policy 11 4)Refunds vs. Reimbursements 12 5) Public Fees&Charges 12 X. Expenditures 12 1)Budget Appropriation and Monitoring 12 2)Travel/Business Expenditures 13 3)Non-Travel Food Purchases 13 4)Purchasing 13 5)Lost Warrants 13 2 X.Expenditures(continued) 6)Registered Warrants 13 7)Credit Cards 14 8)Outside Vendor Credit Accounts 14 9)Miscellaneous 14 XI.Adjusting Journal Entries 14 XII.Payroll 15 XIII.Capital Assets 15 1) Real Estate Excise Tax(REET)Funds 15 XIV. Fund Balance 15 1)Classification 15 2)Minimum Level 15 3 1. OVERVItW- This Financial Policies and Procedures handbook is intended to provide guidance to Mason County department heads and elected officials in properly discharging their financial responsibilities. The procedures, policies, and practices set forth below do not create an express or implied contract between Mason County and its employees, nor are they to be viewed as making any promises or creating contractual rights of any kind.The information contained in this notebook represents guidelines only,and Mason County reserves the right to limit,modify,or terminate any of these policies,procedures,or practices at any time,at its sole discretion. UDG ___, 11 Purpose The budget serves a number of functions.At the most basic level it is a legal document that gives County officials the authority to incur obligations and pay expenses. It is also a comprehensive business plan that should provide the following elements:public policies, a financial plan, an operations guide, and serve as a communications device. Mason County budgets on an annual calendar year basis. 21 Schedule RCW 36.40 prescribes the major steps in budget preparation along with a suggested schedule for completion of each step.However,the Board of County Commissioners may also set other dates relating to the budget process, including but not limited to the dates set in RCW 36.40.010,36.40.050,and 36.81.130 to conform to the alternate date for the budget hearing.Mason County typically adopts the alternate dates in July. The major steps in budget preparation include: a)Call for Estimates.County Auditor notifies all officials to file budget requests and projected revenues for ensuing fiscal year.RCW 36.40.010 b)Filing of estimates with Auditor or Chief Financial Officer by all officials in the format as requested by the Auditor.RCW 36.40.010 c)Preliminary County budget prepared by Auditor or Chief Financial Officer submitted to Board of Commissioners.RCW 36.40.050 d)Preliminary budget hearing presented to the Board of County Commissioners by the Auditor's Office. RCW 36.40.070 e)Alternative preliminary budget hearing by the Board of County Commissioners,on the first Monday in December. RCW 36.40.071 f)Final budget adoption by the Board of County Commissioners. RCW 36.40.080 31 Budoet Adjustments Bud-get Transfers are used when changes in spending during the year result in a deficit in 4 one expenditure line item and an excess in another line item, in accordance with Resolution 26-17. • Transfers within Department's Budget Budget transfers may be made from the excess line to the deficit line to keep their operating budget correct with the Budget Manager's approval • Transfers Inter-Departments All requests for budget inter-department transfers shall be submitted, with department head approval and justification, to the Board of County Commissioners for consideration and approval. The Board of County Commissioners'approval is required prior to budget expenditure. Supplemental Appropriations are required when a department receives a new funding source that was not planned for during the budget process and will result in additional expenditures orwhen there are additional expenditures that weren't planned forduring the budget process. Supplemental appropriations must be advertised for two weeks prior to Board approval. Non-Debatable Emergency adjustments may be made due to an emergency caused by fire, flood, explosion, storm, earthquake, epidemic, riot, or insurrection, or for the immediate preservation of public health or any other emergency as defined by RCW 36.40.180. Emergencies Other than Non-Debatable may be made when there is a public emergency that does not fall under the qualifications of RCW 36.40.180. Emergencies other than non-debatable must be advertised for one week prior to Board approval. All requests for supplemental or emergency appropriations will be submitted by the department head to the Board of County Commissioners for consideration and approval. The request shall be in writing, containing the facts constituting the supplemental or emergency appropriations and the estimated amount of additional budget required. Supplemental appropriations are done as needed. 41 Ooeratina Budaet The operating budget is the central financial planning document that encompasses all operating revenue and expenditure decisions. It establishes the level of services to be provided by each department within the restrictions of anticipated County revenues. Current expenditures will be paid for with current revenues. One-time expenditures, or revenues of a limited or indefinite term, should be used for capital projects or one time operating expenditures to ensure that no core services are lost when such revenues are reduced or discontinued. No operating deficits in any fund balance shall be incurred at year end. High priority will be given to expenditures that will reduce future operating costs,such as increased utilization of technology and equipment and prudent business methods. If expenditure reductions are necessary, complete elimination of a specific, non- mandatory service is preferable to lowering the quality of existing programs. 5 51 Capital Budget A comprehensive six year plan for capital improvements will be prepared per RCW 82.46, updated,and included in the yearly budget.Capital project proposals should include cost estimates that are complete, reliable,and attainable.Cost estimates should be based on a thorough analysis of the project and are expected to be reliable and complete. Funding sources should also be reliable and complete and the capital project will not be budgeted unless there are reasonable expectations that revenues will be available to pay for them. Changes to the comprehensive six year plan may be made annually during the budget process or concurrently with an amendment of the County budget, per RCW 36.70A.130 (2)(a)(iii).Any revision to the comprehensive plan would have to go to the state for review sixty days prior to adoption. The County will provide for adequate maintenance and appropriate replacement of capital facilities and equipment. The County will also provide for maintenance schedules to ensure that facilities and equipment are maintained so as to maximize its useful lifespan. These amounts will be reflected in the capital budget plan. The intent of the Capital Budget Plan is to maintain all assets at an adequate level in order to protect the County's capital investment and to minimize unexpected future maintenance and replacement costs. Funding of repair and replacement schedule projects will be the funding priority before discretionary capital projects. Decision making for capital improvements will be coordinated with the operating budget to make effective use of the County's limited resources for operating and maintaining facilities and capital projects. Internal Rates Calculated for the Budge Internal rates are those in which one County fund charges another County fund for services. Internal rates calculated for the budget each year include but are not limited to: The Annual Internal Allocation, Information Technology, and Equipment, Rental & Revolving.The rates shall be prepared using actual data from the previous full prior year for the next year's budget. To maintain appropriate internal controls, the preparing department's calculation of rates shall be checked by either the Budget Office or Auditors Office before being charged out. a) The Internal Allocationis is the annual charge to non-General funds for the services • ---- Formatted:Numbered+Level:I+Numbering Style:a,b,c, provided by the General fund. Internal allocation ratessests shall be prepared with a ...+Start at:I+Alignment:Left+Aligned at: 0.4^+Indent detailed indirect cost allocation plan. The internal indirect cost allocation plan shall be at: 0.65" developed each year with audited expenditures to identify and distribute costs of services provided by internal service departments to funds outside of the General Fund. The Auditor's Office and the Budget Office will prepare this after the close of the previous yea and incorporate the charges into the following year's budget, which is adopted by the Board of County Commissioners. These will be the actual costs charged to funds outside of the General Fund. b) Information Technology(IT)is an internal service fund with rates charged to all users of the fund. Rates are calculated by the Budget Office. IT purchases that benefit the County as a whole are budgeted for and paid out of the IT fund. IT purchases specific to an individual department are budgeted for and paid out of individual departments. 6 All direct and indirect costs of the IT fund shall be incorporated into the rates. c) Equipment Rental and Revolving (ER&R) is an internal service fund with rates charged to all users of the fund. Rates are calculated by Public Works. Capital equipment specific to an individual department may be budgeted for and paid out of ER&R or the individual benefiting department(s) at the BOCCs' approval. All direct and indirect costs of the ER&R fund shall be incorporated into the rates. Ill. BASIS OFACCOUNTING The basis of accounting used determines when revenues and expenditures/expenses are recognized in the accounts and reported in the financial statements. All funds are accounted for using the cash basis of accounting,in accordance with Resolution 67-17. Only the minimum number of funds consistent with legal and operating requirements should be established, because unnecessary funds result in inflexibility, undue complexity, and inefficient financial administration. In order for a special revenue fund to be created,the following two criteria must be met: 1) Expenditure for specified purposes—Such a limitation on spending may be imposed by external parties,constitutional provisions,enabling legislation, or board action,and 2)Proceeds of specific revenue sources—A substantial portion of resources must be derived from one or more specific revenue sources.A surplus in the General fund does not constitute a revenue source The Board of County Commissioners has the authority to create or delete funds by resolution. IV. ACCOUNTING POLICY, FINANCIAL SYSTEMS & REPORTING 1)Accounting Policy Mason County will establish and maintain the highest standard of accounting practices. Accounting and budgetary systems will conform to the State of Washington Budgeting Accounting Reporting System(BARS)and local regulations. 21 Financial Systems Mason County will strive to provide the technological tools, information systems support and uninterrupted level of information systems service to sustain the successful implementation and maintenance of a sound, reliable and efficient financial management system. 7 The financial system shall also protect County departments against unauthorized access through information systems security and controls while allowing staff the ability to access information directly from the system. Munis is currently the County's primary financial system. The primary financial system serves as the County's principal journal of record. 31 Financial Reporting Full disclosure will be provided in all County financial reports and bond representations. Reports outlining the status of revenues and expenditures shall be prepared monthly on cash basis by the Budget Office. It will be distributed to the Board, elected officials, department heads,and any other interested party. An annual financial report will be prepared by the Auditor's Office in a timely basis to meet or exceed the State Auditor's Office standards. 41 State Audits An annual audit will be performed by the State Auditor's office and include the issuance of a financial opinion. Cash deposits from the various operations are remitted to the Treasurer's Office and RCW 36.29.010 stipulates the Treasurer's responsibilities over cash.All County employees or new hires who handle cash are required to review,sign,and follow the department's procedures for cash handling. For additional information and detail see Mason County Revenue(Cash) Handling Policies and Procedures. 11 Receipting Departments that receive cash for services or fees are required to evidence receipt by pre-numbered cash receipts. Cash shall be deemed to include cash, checks, or other financial instruments that can be converted to cash. Checks should be endorsed immediately and must be maintained with other cash items in a locked and secure location. Cash receipts must be balanced and deposited with the Treasurer's Office on a daily basis, unless exemption is approved, pursuant to RCW 43.09.240. The size and amount of deposits vary by location and department.Alternative receipt practices may be adopted only by approval of the County Treasurer.Where ever possible,the functions of receipting, balancing and depositing should be performed by different personnel to ensure adequate safeguards. 21 Petty Cash/Revolving Funds Departments may maintain petty cash or revolving funds for the payment of incidental expenses only with the Treasurer's prior approval and evidence of accounting ability to 8 maintain the fund to the County standard. These funds are not intended for repository of cash receipts in the normal course of business and must not be commingled. 3)Bank Accounts The use of bank or other financial institution accounts for the purpose of depositing or maintaining public funds is forbidden without the prior consent and knowledge of the Mason County Treasurer, his/her office and staff. The County Treasurer has responsibility for the investment of public funds under RCW 36.29.020. Investments are carried at book value and investments are made by fund. Investments are held by a third party trust agreement on a delivery versus payment basis and are booked electronically. Authorization to invest funds of a district or related entity is required in writing by an appointed investment officer forthe district.The County Treasurer invests the County's short term cash and reserves for maximum return according to the investment policy established by the Mason County Treasurer and the County Finance Canrrbee. Vll. GRANTS & FEDERAL OR STATE FUNDING Grant applications will be reviewed by the Board of County Commissioners with due consideration being given to whether locally generated revenues will be required to support these programs when outside funding is no longer available.Approved grant agreements will be signed by the Board of County Commissioners or their approved designee. Grants may be accepted if the County can be assured that the total costs and requirements of accepting funds are known and judged not to adversely impact the County's funds. Future impacts on the budget will be identified and analyzed prior to approval of grant contracts Grant related revenue and expenditures (including matching funds provided by the County) shall be authorized,within policy,and properly accounted for in the project accounting module of the financial management system according to Federal, State and local regulations and the terms and conditions of the grant award. The department receiving the grant award will budget for and expend any costs related to obtaining the grant, unless an agreement with the Board is made otherwise. The responsibility for understanding and adhering to County,State and Federal regulations, policies or procedures belongs to the managing department of that particular grant. Continuing education for state and federal grants is expected for all grant managers within the County. 1)Grant Project Form When an application for grants is approved,or when a new federal or state funding source is secured, the department must complete and provide to the County Auditor the grant project form as prescribed by the County Auditor. A signed copy of the grant must be 9 submitted with the grant code request form to the Auditor's Office.This helps ensure the required funding source information has been gathered so the Auditor can assign the proper revenue number in accordance with the State Auditor's BARS manual. 21 Year End Program Contract Worksheet At the end of each fiscal year, the County Auditor will provide a listing of all federal and state funding sources that were reported to the State Auditor's Office on Schedule 15 and Schedule 16. Each department must complete and provide to the County Auditor the program contract worksheet as prescribed by the County Auditor.These worksheets are considered the final Schedule 15 and Schedule 16 data,which is compiled by the County Auditor into a single document. 31 Federal Policy The departments shall also use applicable cost principles from the US Code of Federal Regulations Title 2, part 200(2 CFR 200)to determine the reasonableness, allow ability and allocation of costs applicable to federal grants and contracts. The County shall recover the full cost of providing internal services to funds with grant revenue as permitted under the grant agreement and 2 CFR 200. Any instance where a potential conflict of interest may arise must be disclosed in writing by the responsible department to the federal awarding agency or pass-through entity in accordance with applicable Federal awarding agency policy. The definition of a conflict of interest is described in 2 CFR 200.318(c)Reference Mason County Conflict of Interest Policy.Any instances of violations of federal criminal law involving fraud,bribery,orgratuity violations potentially affecting federal awards must be disclosed in writing to the federal awarding agency or pass-through entity by the responsible department. Elected Officials, Department Heads, and grant managers within each department are authorized to sign the required certification as stated in 2 CFR 200.415. For billing indirect costs to grants, use the rate determined by the simplified external indirect cost allocation plan,which is calculated by the Auditor's Office. Deficit financing and borrowing will not be used to support ongoing County services and operations. Expenses will be reduced to conform to the long term revenue forecast. Interfund loans are permissible to cover temporary gaps in cash flow, but only by resolution that states a short term repayment schedule and at an interest rate based on the Washington State Local Government Investment Pool. The lending fund must have excess funds available and the use of those funds won't have an impact on the fund's current operations. For additional information and detail see Mason County Interfund Loan Policy. If the Board of County Commissioners approves lease purchasing,the useful life of the item 10 must be equal or greater than the length of the lease.The fixed asset information form must be provided by the department concurrent with the submission of the lease documents. Debt payments shall not extend beyond the estimated useful life of the project being funded. Mason County will maintain good communications with bond rating agencies concerning its financial condition, and will take all appropriate and responsible measures to sustain quality bond ratings with continuous financial management efforts to enhance the County's bond ratings. Mason County follows the Mason County Debt Policy which is maintained by the County Treasurer. 11 Authority for County Indebtedness Department heads do not have the authority to commit Mason County to any indebtedness beyond current budget authority. For additional information and detail see Mason County Purchasing Policy. Indebtedness includes, but is not limited to leases, lease-purchases, rental agreements, contracts,grants, and other obligations of short and long term debt. The Mason County Commissioners shall be signatory to any obligations requiring short or long term indebtedness beyond current budget authority, unless the Commission has given written authority to exempt certain contracts. The County will follow a vigorous policy of collecting all County revenues. Revenue will be coded to the correct account per the Washington State BARS(Budgeting, Accounting,and Reporting System). Grant revenue must be deposited with the Mason County grant project code as assigned by the Auditor's Office. 1)Accounts Receivable Currently, billings for services,goods,and reimbursements for funds are done through a de-centralized financial accounting system. If revenue is anticipated, the department anticipating the revenue shall notify the Treasurer's office by Treasurer's ACH form or deposit form prior to receipt to ensure proper recording. There will be adequate segregation of duties relating to accounts receivable. To accomplish this,the billing,cash collection,recording,and reconciliation functions should be separated. If this level of segregation of duties is not possible,compensating controls should be implemented to ensure a proper division of functional responsibility. 21 Wage Overpayments 11 Debts due to the county for the overpayment of wages to their respective employees will be recovered by following the processes in RCW 49.48.200 and RCW 49.48.210. 3)Collection Policy The collection policy and any action plan shall be established by the elected official or department head, recognizing State requirements and the unique characteristics of the clients served by that department. It is the responsibility of each department to collect their accounts receivable. Departments will review their outstanding receivables on a timely basis for past due accounts. Accounts Receivable aging reports should be run in the de-centralized accounting system in order to determine which accounts are past due. The oldest outstanding accounts receivables will be reviewed on a regular basis. Departments have the ability to handle past due accounts along reasonable business practice guidelines. An example of reasonable business practice could be as follows: A past due notice is issued for all accounts that are 30 days past due. Notices are issued by the responsible department every 30 days over a 90 day period. Notices are distinguished as"first notice""second notice"and"final notice", with the final notice indicating that the account could go to a collection agency if not paid. At the discretion of the department or elected official, the initial notice period can be extended in limited circumstances. No receivables should be due for longer than 90 days without past due notices being issued. It is imperative that departments practice due diligence to collect past due accounts, as the writing off of bad debt may be viewed as a gift of public funds if collection actions are not implemented. As soon as accounts receivable are identified as uncollectible,the department should request a write-off approval from the Board of County Commissioners. 3)Refunds vs. Reimbursements Cash refunds from vendors are payments received for returned goods;for services paid for, but not used; or for overpayments. These are the only items that may reduce expenditures. Payments received by any outside agency as reimbursements for goods or services are not refunds and should be recorded as revenue, not as a reduction of expenditures. If the refund is received after the end of the accounting period in which the original expenditure was made,and the dollar amount of the refund is not material,a BARS revenue account established bytheTreasurersoffbewill be credited for the amount of the refund. 4)Public Fees&Charcies The full cost of services shall be evaluated by each department regularly to provide a 12 basis for setting the charge or fee. Full cost incorporates direct and indirect costs. Fee calculations should be reviewed by the Budget Office or Auditor's Office before being charged to customers. Expenditures will be coded to the correct account per the Washington State BARS (Budgeting,Accounting, and Recording System). The Elected Official, Department Head, or approved designee will be verifying with their signature on the voucher that the payment of the indebtedness is authorized by the Commissioners through the budget process. Overall responsibility for the County's expenditures belongs to the County Auditor, per Resolution 37-07. 11 Budget Appropriation and Monitorina The Board of County Commissioners adopts the General fund budget at the department level and the special funds at the fund level.The County will not process expenditures in excess of the total appropriation for that fund.Departments are responsible for monitoring their budget expenditures. This is especially important during the last quarter of the budget year. Invoices in excess of budget will not be paid until the budget allows. Expenditures will be approved by the Board of County Commissioners at their next regular business meeting. Departments within the General Fund may exceed the approved budget within individual line items, but shall not exceed total departmental budgets without Board approval of a budget adjustment, per Resolution 26-17. No fund shall exceed total fund budget without Board approval of a budget adjustment. 21 Travel/Business Expenditures For additional information and detail see Mason County Personnel Policy,Travel Expense Reimbursement. 31 Non-Travel Food Purchases Food and beverages(not including water)may not be purchased for employees with County funds unless the County is hosting an official meeting at which non-County employees are in attendance or, in accordance with RCW 43.03.050,each of the following criteria is met: 1)The purpose of the meeting is to conduct official County business or to provide training to County employees or officials: and 2)The meals are an integral part of the business meeting or training session, and 3)The meeting or training session takes place away from the employee's or official's regular workplace,and 13 4)The County obtains a receipt for the actual costs of the meals with meetings and the price does not exceed the corresponding Washington State per diem rate. 41 Purchasina For all new individual vendors, a completed Vendor Info Form or W9 must be submitted to the Auditor's Financial Services Department before payment to that vendor can be made. Vendors may receive funds by Electronic Funds Transfer(EFT)by filling out the authorization form Provided by Financial Services.A prenote confirmation of the vendor's banking information will be sent to their bank prior to any payment being made. Departments that report directly to the Board must receive verbal Board approval during a briefing before making purchases of items$25,000 or more,even if the authority is in the department's budget. For additional information and detail see Mason County Purchasing Policy. 5)Lost warrants The County will not reissue a warrant, due to the loss of the original warrant, until a lost warrant affidavit is turned into the Auditor's Financial Services Office. A lost warrant affidavit may be turned in three weeks after the issue date of the original warrant,except in the case of a payroll warrant. 6)Registered Warrants Restricted cash flow and decreasing cash reserves require that Mason County enlist the aid of other financial institutions to hold registered warrants.The Mason County Treasurer reserve the statutory authority to issue registered warrants but has available several other alternative arrangements to cover short term financing. J Credit Cards Personal charges may not be made with a County credit card.Any charges which cannot be properly identified or which are not properly allowed shall be paid promptly by the card user.This includes finance charges, late fees,etc. Retain credit card receipts with detail of purchases throughout the month.Once the credit card statement is received, reconcile receipts to the statement, attach to an invoice edit and send the edit, statement and receipts to the Auditor's Financial Services Office for payment. For additional information and detail see Mason County Credit Card Policy. 8)Outside Vendor Credit Accounts When the County has a credit balance on an outside vendor account,the balance must either be used within 90 days, or a reimbursement must be made to the County from the vendor. 9)Miscellaneous 14 Volunteer Recognition Mason County frequently receives assistance from volunteers in the community. County departments may provide non-monetary recognition for volunteers not to exceed the limitation on gifts, per RCW 42.52.150. Other Recognition Celebrations/Memorials/Flowers- No County funds shall be used to purchase gifts or flowers for County employees or relatives,except for retiring employees. For retiring employees,a gift with a value not to exceed the limitation on gifts, per RCW 42.52.150,may be given by the County. All adjusting journal entries will be accounted for by maintaining a file including the date, posting number,description, preparer's and approver's initials. There will be adequate documentation attached to the adjusting journal entry that will explain the reasoning for the entry. Departments may request an adjusting journal entry, but only Financial Services or Treasurer's Office may post.The approver may not be the same person as the preparer. F Xll. PAYROLL Please see the Mason County Employee Handbook and/or the Payroll/Human Resources policy for detailed payroll and benefit policies. Xlll. CAPITAL ASSETS 1 Capital Assets owned by the County that are required to be registered will be recorded in the name of"Mason County"and not of an individual Department or Fund. For additional information and detail see Mason County Capital Asset Policy. 11 Real Estate Excise Tax(REET)Funds The State of Washington is authorized to levy a real estate excise tax on all sales of real estate. A locally-imposed tax is also authorized. REET I and II taxes are collected by Mason County. RCW 82.46 governs the REET funds. REET I funds can be imposed by all cities and counties. In order to impose REET 11,the County must be planning under the Growth Management Act. 15 REET I dollars must be spent solely on capital projects that are listed in the capital facilities plan element of their comprehensive plan.Those include public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement,rehabilitation,or improvement of streets;roads;highways;sidewalks;street and road lighting systems; parks; recreational facilities; law enforcement facilities; fire protection facilities;trails; libraries;and administrative and judicial facilities. REET II dollars must be spent on public works projects in the capital facilities plan element of their comprehensive plan such as planning, acquisition, construction, reconstruction, repair, replacement,rehabilitation,or improvement of streets,roads,highways,sidewalks, street and road lighting systems,traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction, repair, rehabilitation,or improvement of parks. 1)Classification Mason County fund balances are classified by reserved or unreserved. The Department of Community Development's permit The revenues and expenditures will be analyzed by the Financial Services Department at least annually to ensure resources are property used. 2)Minimum Level Maintenance of an adequate fund balance for the General fund to ensure sufficient resources for cash flow and to mitigate revenue shortages or emergencies shall be a priority. The General fund's long-term fund balance target is a year-end unassigned fund balance of 15-250%of annual expenditures, in accordance with the County's Financial Reserve and Contingency Policy, Resolution 2021-034.72-19. 16 MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Kelly Bergh for Jennifer Beierle DEPARTMENT: Support Services EXT: 644 BRIEFING DATE: 11/22/2021 PREVIOUS BRIEFING DATES: 3/22/2021, 6/21/2021, 8/23/21 If this is a follow-up briefing, please provide only new information INTERNAL REVIEW (please check all that apply): x❑ Budget/Finance ❑ Human Resources ❑ Legal ❑ Other— please explain ITEM: American Rescue Plan Act (ARPA) of 2021 review EXECUTIVE SUMMARY: On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (HR 1319). The $1.9 trillion package, based on President Biden's American Rescue Plan, is intended to combat the COVID-19 pandemic, including the public health and economic impacts. As a result of the passage of this plan Mason County will receive $12,949,242 in grant funding. The county has completed the Government Application process and received the first tranche of funding of$6,484,451 on 6/25/21. The second tranche will be made no earlier than 12 months after the first. BUDGET IMPACT: BOCC has approved requests of $5,986,111. Remaining funds available of the first tranche is $498,340. Remaining funds available of total ARPA funds is $6,982,790. PUBLIC OUTREACH:(Include any legal requirements, direct notice, website, community meetings, etc.) None RECOMMENDED OR REQUESTED ACTION: *Define Authorized Representative — Done *Set up accounts and fund to receipt revenue and manage expenditures — Done *Establish priority of reviewing *Review further developments and funding availability as well as itemizing and prioritizing uses of the funds in successive briefings. ATTACHMENTS: Request from Treasurer re: Delinquent Property Taxes subject to Foreclosure Briefing Summary 11/18/2021 Jennifer Beierle From: Lisa Frazier Sent: Tuesday, September 14, 2021 12:18 PM To: Frank Pinter;Jennifer Beierle Cc: Heather Benedict Subject: ARPA Funding Request- Delinquent Personal Property Taxes subject to Foreclosure Attachments: Request for Personal Property ARPA Funds.docx;2021 ARPA Personal Property Grant Application.docx Follow Up Flag: Follow up Flag Status: Flagged Categories: This message has been archived by Retain on October 15 2021 01:53 Frank&Jennifer: We have had had two applications received under the real property foreclosure ARPA funding to date. Both applicants are senior citizens who while receiving some tax relief under the Senior Tax Exemption program are still struggling to pay those taxes they were not exempt from. I am so happy that funding was available to help these homeowners. I hope to hear from more property owners soon. My office has been working the delinquent personal property tax accounts and I am ready to request additional funding to help the approximately 132 delinquent personal property accounts that are subject to distraint(foreclosure)this year. Personal property taxes are assessed against the equipment used by a business to operate. They are very difficult to collect and the process to distrain (foreclose) and sell at public auction is not an easy process. None the less—as I read the ARPA funding assistance rules—we can offer small business assistance in the form of grants to cover other operating costs (property taxes would fall under other operating costs)and is a permissible use of ARPA funds. If there was ever a time that small businesses could use help it is now. I am requesting$75,000 in funding. The process for application is the same as the project I submitted for delinquent real property taxes subject to foreclosure. The Treasurer's office will send a letter and grant application form to the delinquent small business owners. Approved applications will be payable to the Mason County Treasurer to receipt against the delinquent property taxes,thus removing the business from the distraint(foreclosure) process. I have attached my project request and application form for Commissioner review and approval. Please let me know when you will brief it and when it has been approved. Thank you. Elisabeth (Lisa) Frazier Mason County Treasurer 411 N 5tn St, Bldg 1 PO Box 429 Shelton,WA 98584 360-427-9670 Ext 484 emf@masoncountywa.gov Please note updated email address_emf@masoncountywa.gov Thank You. 1 Mason County complies with the Public Records Act—Chapter 42.56 RCW.As such, email sent to and/or from the County may be subject to public disclosure. 2 Request for ARPA Funds Small Business Assistance Grants—Delinquent Personal Property Taxes Mason County Personal Property Tax Distraint(Foreclosure) Funds requested are not being used to replace revenue loss to the county and the taxing districts that the Treasurer collects taxes for. Non-payment of taxes would result in an Order to Sell and a public auction of business's personal property equipment furthering the possible closure of the small business. Eligible Use: Fiscal Recovery Funds must be used in one of the four eligible use categories: To respond to the public health emergency or its negative economic impacts—including assistance to households or small businesses for costs incurred prior to March 31,2021. Small business assistance is an eligible use. Eligible Uses Sections 602c(1)(A)and 603c(1)(A) Small businesses faced significant challenges in covering payroll, mortgages, rent and other operating costs as a result of the public health emergency. Local governments may provide assistance to small businesses to mitigate financial hardship in the form of grants to cover other operating costs. Objective: Provide financial assistance in the form of grant funding to small business owners that owe Mason County delinquent personal property taxes for the years 2021& Prior years(if any)that are subject to the personal property tax distraint(foreclosure) process as set out in RCW 84.56.070. As of September 9th, 2021,there are approximately 132 delinquent personal property tax accounts for small businesses located in Mason County that are currently subject to the personal property tax distraint(foreclosure) process as set out in RCW 84.56.070. The estimated cost of assistance through October 31, 2021 is$72,000.00. Requesting funding in the amount of$75,000.00. The objective of the assistance to help eligible small business owners avoid distraint(foreclosure) and possible business closure. Project The Mason County Treasurer's Office will manage the project by providing financial assistance in the form of grant funding to: Small Business owners in no more than the current amount owed for 2021& prior years taxes(if any), delinquent interest and penalties incurred,and distraint costs assessed as determined by the Mason County Treasurer's Office on their small business personal property tax accounts located in Mason County. The Mason County Treasurer's Office will mail information and an application form to small business owners of delinquent personal property tax accounts subject to distraint(foreclosure)as shown on the Mason County tax rolls. Approved applicants will direct payment of the funds they are eligible for be paid to the Mason County Treasurer's Office through the Mason County Accounts Payable process from the ARAP Fund #155.000000.000.000. The Mason County Treasurer will provide required reporting as to the number of small businesses approved and the total amount expended. Request for ARPA Funds Small Business Assistance Grants—Delinquent Personal Property Taxes Mason County Personal Property Tax Distraint(Foreclosure) Funds requested are not being used to replace revenue loss to the county and the taxing districts that the Treasurer collects taxes for. Non-payment of taxes would result in an Order to Sell and a public auction of business's personal property equipment furthering the possible closure of the small business. Eligible Use: Fiscal Recovery Funds must be used in one of the four eligible use categories: To respond to the public health emergency or its negative economic impacts—including assistance to households or small businesses for costs incurred prior to March 31, 2021. Small business assistance is an eligible use. Eligible Uses Sections 602c(1)(A)and 603c(1)(A) Small businesses faced significant challenges in covering payroll, mortgages, rent and other operating costs as a result of the public health emergency. Local governments may provide assistance to small businesses to mitigate financial hardship in the form of grants to cover other operating costs. Objective: Provide financial assistance in the form of grant funding to small business owners that owe Mason County delinquent personal property taxes for the years 2021 & Prior years(if any)that are subject to the personal property tax distraint(foreclosure) process as set out in RCW 84.56.070. As of September 9th,2021,there are approximately 132 delinquent personal property tax accounts for small businesses located in Mason County that are currently subject to the personal property tax distraint(foreclosure) process as set out in RCW 84.56.070. The estimated cost of assistance through October 31,2021 is$72,000.00. Requesting funding in the amount of$75,000.00. The objective of the assistance to help eligible small business owners avoid distraint(foreclosure)and possible business closure. Project The Mason County Treasurer's Office will manage the project by providing financial assistance in the form of grant funding to: Small Business owners in no more than the current amount owed for 2021&prior years taxes(if any), delinquent interest and penalties incurred, and distraint costs assessed as determined by the Mason County Treasurer's Office on their small business personal property tax accounts located in Mason County. The Mason County Treasurer's Office will mail information and an application form to small business owners of delinquent personal property tax accounts subject to distraint(foreclosure) as shown on the Mason County tax rolls. Approved applicants will direct payment of the funds they are eligible for be paid to the Mason County Treasurer's Office through the Mason County Accounts Payable process from the ARAP Fund #155.000000.000.000. The Mason County Treasurer will provide required reporting as to the number of small businesses approved and the total amount expended. Q 5= l `> �Ci�w of D- O>• V Mason County,Washington Mason County Personal Property Tax Distraint—ARPA Assistance Funding Grant Application Personal Property Parcel Number: Property Situs Address: Business Name: Address: Phone Number: Email: 2021&Prior Years Personal Property Taxes(if any), interest/penalties and distraint costs,subject to distraint(foreclosure) under 84.56.070: Total Amount: Verified by Treasurer's Office: I hereby certify that the above listed delinquent personal property is my operating small business located in Mason County,Washington. That my small business has experienced a negative economic impact from the pandemic.That without ARPA grant assistance available to small businesses, the payment of the 2021&prior years(if any)taxes,delinquent interest,delinquent penalties and costs subject to distraint(foreclosure)in 2021, 1 would incur an additional negative economic hardship that may result in the closure of my small business. I hereby accept the ARPA grant assistance offered by Mason County in the amount listed above and request the grant be made payable directly to the Mason County Treasurer on behalf of my small business to be applied to the 2021&Prior years taxes(if any),delinquent interest,penalty and distraint costs assessed against the above listed personal property account and subject to distraint (foreclosure).Such grant assistance will remove the personal property from the distraint(foreclosure) action in 2021. 1 I understand that I may be required to provide proof business ownership and small business activity on the above listed personal property account in order to be approved for ARPA grant assistance. Owner's Signatures: Date: Owner's Signatures: Date: Treasurer's Office Portion Only Pursuant to Department of Treasury 31 CFR Part 35—II—Eligible Uses—Sections 602 c(1)(A)and 603 c (1)(A)—Recipient(Mason County) presumes that a small business experienced economic harm, contributing to an economic hardship due to the pandemic and as such are entitled to ARPA grant applied for by the above listed small business owner. Application Approved: Application Denied: Denial Reason: Application Approved By: Date: Date Payment Vouchered: Date Payment Receipted: Parcel Number: 2 MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Alex Paysse, David Windom DEPARTMENT: Community Services, EH EXT: 279, 260 BRIEFING DATE: 11/22/2021 PREVIOUS BRIEFING DATES: If this is a follow-up briefing, lease provide only new information INTERNAL REVIEW (please check all that apply): ❑ Budget/Finance u Human Resources Legal ❑ Other— please explain ITEM: Public Health early closure for training EXECUTIVE SUMMARY: (If applicable, please include available options and potential solutions): Community Services would like to request an early closure of public health for an all staff training event on December 16th, 12:00-4:00. Staff would like to ensure all employees can participate in this training event. Staff would ensure there are minimal disruptions to any vital services provided. BUDGET IMPACT: $500.00-$600.00 for a working lunch PUBLIC OUTREACH:(include any legal requirements, direct notice, website, community meetings,etc.) Voicemails would be updated, signage posted in front office and on door notifying the public. RECOMMENDED OR REQUESTED ACTION: Approval for the early closure on Dec. 16th for public health. ATTACHMENTS: none Briefing Summary 1 I/17/2021 MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Kell Rowen DEPARTMENT: Community Development EXT: 286 BRIEFING DATE: 11/22/2021 PREVIOUS BRIEFING DATES: If this is a follow-up briefing, please provide only new information INTERNAL REVIEW (please check all that apply): ❑ Budget/Finance ♦ Human Resources ❑ Legal ❑ Other — please explain ITEM: Request to post and fill a Building Inspector/Plans Examiner. EXECUTIVE SUMMARY: (If applicable, please include available options and potential solutions): The Department of Community Development is losing a member of its team in the Building Department effective 11/29/2021. BUDGET IMPACT: None. PUBLIC OUTREACH:(Include any legal requirements, direct notice, website,community meetings, etc.) None RECOMMENDED OR REQUESTED ACTION: Approval to post for the vacated position of Building Inspector/Plans Examiner. ATTACHMENTS: None. Briefmg Summary 11/16/2021 MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Marissa Watson DEPARTMENT: Community Services - Planning EXT: 367 BRIEFING DATE: November 22, 2021 PREVIOUS BRIEFING DATES: None If this is a follow-up briefing, please provide only new information INTERNAL REVIEW (please check all that apply): ❑ Budget/Finance ❑ Human Resources ❑ Legal 11 Other — please explain ITEM: Place on the December 7, 2021 Action Agenda to set a public hearing for January 18, 2022 to consider amendments to Title 17 Zoning Code regarding height limits, reduction of standard side yard setbacks, and accessory dwelling unit requirements within specific zones in the Rural Lands and Urban Growth Areas of Mason County. EXECUTIVE SUMMARY: (If applicable, please include available options and potential solutions): The Planning Department is proposing amendments to the Title 17 Zoning code. The first change would be eliminating the 55 foot height limit within multiple different "zones" in the Urban Growth Areas of Belfair, Allyn, and Shelton. The current wording of the code for these zones allows a max height of 55 ft with review of a special use permit. The second proposed change is to add language to the residential districts of the UGAs that allows a reduction of the side yard setback with review and approval of an "building administrative variance". The third proposed change is in regard to the accessory dwelling unit requirements. The department is proposing eliminating the need for the ADU to be within 150 feet of the main residence on the lot and eliminating the requirement that the owner reside in either the main residence or ADU, the latter amendment only applying to areas outside of shoreline jurisdiction. BUDGET IMPACT: None PUBLIC OUTREACH:(Include any legal requirements, direct notice, website, community meetings, etc.) Public Hearing notice required for Planning Commission and Board. Also posted on Planning Advisory Commission webpage and in Commissioner Agenda on website. RECOMMENDED OR REQUESTED ACTION: Place on the December 7, 2021 Action Agenda to set a public hearing for January 18, 2022. ATTACHMENTS: Various sections of MCC 17 (Zoning Code) Briefing Summary 11/]7/2021 ATTACHMENTA Chapter 17.04 - RURAL LANDS DEVELOPMENT STANDARDS Master Planned Resort (MPR) 17.04.704-Building regulations. (c) Height. Thirty-five feet maximum except for agricultural buildings, cell towers, antennas or water tanks, or as reviewed by special use permit, not to exceed fifty five feet Chapter 17.07— SHELTON URBAN GROWTH AREA DEVELOPMENT REGULATIONS Low Intensity Mixed Use (MU) 17.07.270-Lot,yard, and open space requirements. G. Building height: not more than thirty-five feet..., or as reviewed by special use permit, ^^+ +^ exce ' fifty five feet. General Commercial (GC) 17.07.350-Maximum height. Maximum height for the GC district shall be as follows: Not to exceed forty-five feet for buildings, structures, and appurtenant facilities except when adjoining a zone with a lower height restriction, in which case any structure located within one hundred feet of the more restrictive zone shall have a maximum height as imposed by the more restrictive zone, or as reviewed by special use permit,aet te exGe d fifty five feet Commercial-Industrial (CI) 17.07.450-Maximum height. Maximum height for the Cl district shall be as follows: Forty-five feet, except when adjoining a zone with a lower height restriction, in which case any structure located within one hundred feet of the more restrictive zone shall have a maximum height as imposed by the more restrictive zone. Height may be further restricted by airport overlay zoning, where applicable. Deviation from this standard will be processed as a special use permit, ^�,� •^ ^ A by spec"' use peFmi+ not to exceed fifty five feet Industrial (1) 17.07.670- Minimum site requirements. G. Maximum Height in the Industrial District Shall be as Follows: Forty-five feet, except when adjoining a zone with a lower height restriction, in which case any structure located within one hundred feet of the more restrictive zone shall have a maximum height as imposed by the more restrictive zone. Industrial equipment such as cranes or communication towers or appurtenant structures is exempt. A height limit shall be imposed if necessary, to prevent detrimental effects on the surrounding properties and may be further restricted by airport overlay zoning. Deviations from this standard will be processed as a special use permit, by speGia' use ^^.-.,.,:+ ^^+ +^ exceed fifty five feet. Public Institutional (PI) 17.07.755-Maximum height. 1 ATTACHMENT A Maximum height in the Public Institutional district shall be as follows: Forty-five feet, except when adjoining a zone with a lower height restriction, in which case any structure located within one hundred feet of the more restrictive zone shall have a maximum height as imposed by the more restrictive zone. Height may be further restricted by airport overlay zoning,where applicable. Deviation from this standard will be processed as a special use permit, - as _ed by spec"' use .,o,mit net t^ exceed fi4y five feed. Chapter 17.10— 17.17 ALLYN ZONING CODE "R-3"—High Density Multifamily Residential District 17.11.550-Bulk and dimension standards. Height Primary building:35 feet,or as reviewed by special use permit, Rat t exceed fifty five feet "VC"—Village Commercial District 17.12.150-Bulk and dimension standards. The maximum height of any structure in the NU district shall be 35 feet,or as reviewed by special Maximum use permit, Rat to exeee 'fifty five feet(not to exceed 25 feet East of SR 3),except that church height spires, bell towers,chimneys and other architectural features may exceed the height limit by 50% and communication facilities by as much as permitted through approval of a special use permit. "HC"—Highway Commercial District 17.12.350-Bulk and dimension standards. Maximum height 35 feet,or as reviewed by special use permit, net to exceed fi4y five feet "BP"—Business Park 17.12.450-Bulk and dimension standards. Maximum height limit 35 feet,or as reviewed by special use permit, Ret to exeeed fifty five feet Chapter 17.20— 17.35 GENERAL PROVISIONS FOR THE BELFAIR UGA "R-5" Medium density residential district. 17.22.100-Bulk and dimensional standards. The maximum height of structures in the district shall be as follows: Buildings containing the permitted Height: ( use:35 feet,or as reviewed by special use permit, not to exceed fifty five feet.Accessory structure:20 feet. "R-10" Multi-family residential district. 17.22.150-Bulk and dimensional standards. 2 ATTACHMENTA The maximum height of structures in the district shall be as follows: Buildings containing the permitted Height: use:45 feet,or as reviewed by special use permit, not t^exeee 'fifty five feet.Accessory structure:20 feet. 17.23.120- "MU" Mixed use district. 17.23.150-Bulk and dimensional standards. The maximum height of structures in the district shall be fifty-five feet,or as reviewed by special use permit,with the following exception:The top of buildings or structures(including rooflines but excluding Height: church spires, bell towers,and chimneys)on the west side of SR-3 shall not reach an elevation of more than thirty-five feet above the grade level of the roadway,within one hundred fifty feet of the SR-3 right-of-way. 17.24.010- "GC" General commercial district. 17.24.040-Bulk and dimensional standards. The maximum height of structures in the district shall be thirty-five feet,or as reviewed by special use Height: permit, net t^exeeed fifty five feet 17.24.070—"BI" Business industrial district. 17.24.110-Bulk and dimensional standards. The maximum height of structures in the district shall be 35 feet,or as reviewed by special use permit; Height: not t exeeed fifty five fe t 3 ATTACHMENT C Chapter 17.10 GENERAL PROVISIONS FOR ALLYN ZONING CODE* Article IV. General Regulations 17.10.460 Setbacks. (a) Where a parcel is less than fifty feet in width the required side yard setback shall be five feet, but in no case shall be less than required by building or fire codes. (b) No accessory structure shall be located closer than five feet from a property line. (c) Residential development may be eligible for a reduction of the standard side yard setback with review and approval of a Building Administrative Variance, but in no case shall the setback be less than required by building or fire codes. (de) The expansion of existing residential structures located in commercial or industrial zones shall comply with the setback requirements for the type of structure in the zone in which it is allowed. (ed) All required setbacks shall be measured from the nearest property line, except that front yard setbacks shall be measured from the property line or the edge of an access easement. (fe) Proof of survey is required for any building permit for a new building or expansion of the building footprint. The survey shall be no older than ten years unless the relevant survey monuments are visible. (gf) Additional building setback—Buildings shall be setback from the rights-of-way of the Plat of Allyn as set forth on the"Proposed Plat of Allyn Right of Way Map",dated April 28, 2005. (Ord. 63-07 Exh.A(part), 2007). Chapter 17.11 RESIDENTIAL ZONING DISTRICTS IN THE ALLYN UGA* Article 1. "R-1"—Single-Family Residential District 17.11.150 Bulk and dimension standards. Side yard 5 feet,or less with review and approval of an administrative building variance,see Section 17.10.460.. Article ll. "R-1R"—Residential-Recreational District Side yard 5 feet,or less with review and approval of an administrative building variance,see Section 17.10.460.. ATTACHMENT C Article IV. "R-2"—Medium Density Multifamily Residential District 17.11.450 Bulk and dimension standards. Side yard 5 feet or less with review and approval of an administrative building variance,see Section 17.10.460. Article V. "R-3"—High Density Multifamily Residential District 17.11.550 Bulk and dimension standards. Side yard 5 feet or less with review and approval of an administrative building variance,see Section 17.10.460. Article Vll. "R-1P"—Residential-Platted District 17.11.750 Bulk and dimension standards. Side yard 5 feet,or less with review and approval of an administrative building variance,see Section 17.10.460. Chapter 17.07 SHELTON URBAN GROWTH AREA DEVELOPMENT REGULATIONS' Article 1. Neighborhood Residential (NR) 17.07.150 Lot, yard, and open space requirements. A. Yard setbacks,size and shape of lots shall be as provided in Table 17.07.150,except in the following cases: 1. Minimum front yard:when forty percent or more of lot coverage,on a front foot basis,of all property on one side of a street between two intersecting streets has been reached,the front yard required for new development shall be an average of the existing front yard setbacks, but shall not be less than that specified in Table 17.07.150; 2. Minimum side yards:a zero lot line concept may be approved if the site is part of a subdivision or Master Planned Development and seventy-five percent of units on the site use alleys for access;For all other residential development a reduction of the standard side yard setback may be granted with 'Editor's note(s)—Ord. No.52-19,adopted June 4, 2019,amended Ch. 17.07 and in so doing changed the title of said chapter,as set out herein. ATTACHMENT C review and approval of a building administrative variance, but in no case shall the setback be less than the minimum required by building or fire codes. Table 17.07.150 Minimum Standards With Alleys Without Alleys Lot area 4,500 sq.ft. 6,000 sq.ft. Front yard 10 ft. 10 ft. Side yard 5 ft. 5 ft. Flanking street 7 ft. 7 ft. Rear yard 15 ft.(3 for garage) 15 ft. Building coverage 35% 35% Building height 35 ft. 35 ft. Development coverage 45% 45% Lot width 45 ft. 50 ft. Street frontage 25 ft. 25 ft. (Ord. No.47-09,Attach.A,6-2-2009) Article 2. Low Intensity Mixed Use (MU) 17.07.270 Lot, yard, and open space requirements. A. Minimum lot size:Six thousand square feet. Lots may contain more than one use and will be a shape and design appropriate to the zone and intended uses as determined by the county. B. Front yard: Minimum fifteen feet. C. Side yard: Minimum ten feet.Side yard setback reduction may be granted for residential development with review and approval of a building administrative variance, but in no case shall the setback be less than the minimum required by building or fire codes. D. Rear yard:Zero feet,except when property adjoins a land use district with greater setbacks,the setback of the adjacent use shall apply. E. Maximum building coverage:Thirty-five percent; however,this may be increased up to a maximum of fifty- five percent if a corridor that facilitates pedestrian access through the block or along a creek, lake,or other natural amenity is provided. Note:This bonus is to be added to the base allowable building coverage. F. Maximum development coverage: Maximum coverage by impervious surfaces shall be sixty percent, unless a density bonus is granted.A maximum bonus of twenty percent is allowed. Projects that provide a corridor that facilitates pedestrian access through the block or along a creek, lake, or other natural amenity are eligible for this density bonus. ATTACHMENT C Note:This bonus is to be added to the base allowable impervious surface coverage.The provisions of the Mason County Code regarding stormwater runoff, parking, landscaping, and design requirements may further limit impervious surfaces. G. Building height: not more than thirty-five feet, or as reviewed by special use permit, not to exceed fifty-five feet. H. Open space:All development that contains four or more attached units must provide at least 200 square feet per unit of common open space usable for many activities.The amount of open space and recreational facilities should be proportional to the density of the development(i.e.,as density increases and/or as lots become smaller,there is a greater need for common open space available to all of the residents,guests and visitors to the development.)This required common open space shall at a minimum meet the following criteria: 1. For four to twenty units,the open space must be in one or more pieces each having at least eight hundred square feet and having a length and width of at least twenty-five feet. 2. For twenty-one units or more, a minimum of ten percent of the total space must be provided in usable open space.The open space must be in one or more pieces having a length and width of at least forty feet. 3. The required common recreational open space may be reduced by twenty-five percent if amenities such as, but not limited to,the following are provided in the common open space: a. Commercial grade children's play structure. b. Benches or other seating features. C. Picnic shelter. d. Sports court. Community Development staff shall determine if the proposed amenities provide comparable recreation opportunities as would the open space that is reduced. 4. The open space area may be located in any required setback area, except street setbacks,so long as the uses thereof are compatible and permissible. 5. Open spaces shall provide for uses/activities that appropriately serve the anticipated residents and users of the development. 6. Up to fifty percent of a development's open space requirement may be satisfied by wetland and/or critical area habitat and required critical areas buffers in consideration of the significant passive recreation opportunities provided by said lands. (Ord. No.47-09,Attach.A,6-2-2009;Ord. No.52-19,att.A,6-4-2019) ATTACHMENT C Chapter 17.22 RESIDENTIAL DISTRICTS IN THE BELFAIR UGA "R-4" Low Density Residential District 17.22.050 Bulk and dimensional standards. Setbacks: Front yard: 15 feet. Side yard:5 feet for accessory structures and 5 feet for the dwelling unit.Side yard setback reduction may be granted with review and approval of a building administrative variance, but in no case shall the setback be less than the minimum required by building or fire codes, Street side yard: 10 feet. Rear yard:5 feet for accessory structures and 10 feet for the dwelling unit. Street rear yard: 15 feet. "R-5"Medium Density Residential District 17.22.100 Bulk and dimensional standards. Setbacks: Front yard: 10 feet. Side yard:5 feet for accessory structures and 5 feet for the dwelling unit.Side yard setback reduction may be granted with review and approval of a building administrative variance, but in no case shall the setback be less than the minimum required by building or fire codes. Street side yard: 10 feet. Rear yard:5 feet for accessory structures and 10 feet for the dwelling unit. Street rear yard: 10 feet. "R-10" Multi family residential district 17.22.150 Bulk and dimensional standards. Setbacks: Setbacks:Front yard: 10 feet. Side yard:5 feet for accessory structures and 5 feet for the dwelling unit.Side yard reduction may be granted with review and approval of a building administrative variance, but in no case shall the setback be less than the minimum required by building or fire codes. Street side yard: 10 feet. Rear yard:5 feet for accessory structures and 10 feet for the dwelling unit. Street rear yard: 10 feet. ATTACHMENT B Chapter 17.03 — DEVELOPMENT REQUIREMENTS 17.03.029 Accessory dwelling unit requirement. In rural lands,accessory dwelling units(ADU)must meet the following requirements: (1) The ADU shall be subject to a special use permit, unless in the shoreline jurisdiction, it is subject to a shoreline permit; (2) In shoreline iurisdiction,tThe owner of the ADU must reside on the lot in either the principal residence or ADU; (3) The ADU shall be located within one hundFed fifty feeton the lot of the principal residence or shall be a conversion of an existing detached structure(i.e.garage); (4) The ADU shall not exceed eighty percent of the square footage of the habitable area of the primary residence or one thousand feet,whichever is smaller; (5) All setback requirements must be met by the ADU; (6) All applicable health district standards for water and sewer must be met by the ADU; (7) No recreational vehicles shall be allowed as ADU; (8) Only one ADU is allowed on any property; (9) An additional off-street parking space must be provided for the ADU. (Ord. 108-05 Attach. B(part), 2005). Chapter 17.10—GENERAL PROVISIONS FOR ALLYN ZONING CODE 17.10.200 Allyn Zoning Code specific definitions. The Allyn Zoning Code specifically defines the following definitions and abbreviations. For other definitions, refer to the Mason County Code,Title 17, Chapter 17.06 Definitions: "Accessory dwelling unit" or"ADU" means a second dwelling unit added onto or created within an existing single-family dwelling for use as a completely independent or semi-independent unit with provisions for cooking, eating,sanitation and sleeping.See Section 17.03.029 for requirements for ADUs as applicable. In the Allyn UGA,ADUs must meet the following requirements: (1) The ADU shall be subject to a special use permit, unless in the shoreline jurisdiction, it is subject to a shoreline permit; (2) In shoreline iurisdiction,tThe owner of the ADU must reside on the lot in either the principal residence or ADU; (3) The ADU shall not exceed fifty percent of the square footage of the habitable area of the primary residence or one thousand feet,whichever is smaller; (5) All setback requirements must be met by the ADU; (6) All applicable health district standards for water and sewer must be met by the ADU; (7) No recreational vehicles shall be allowed as ADU; (8) Only one ADU is allowed on any property; Created: 2021-10-20 09:05:11 [EST] (Supp.No.57, 11-21,Update 1) Page 1 of 2 ATTACHMENT B (9) An additional off-street parking space must be provided for the ADU. "Group dwellings" means and includes boarding houses, nursing homes, rest homes, boarding schools, or private residence clubs,excluding adult family homes of six or fewer persons as exempted by state regulation. "Gross acreage" or"gross area" means all land, excluding tidelands,within the exterior boundaries of the development, including but not limited to land allocated for open space and land to be dedicated for streets or roads. "Height, building"or"building height" means the vertical distance from average finish grade level to the highest point of a building or structure excluding any chimney,antenna,or other uninhabitable vertical appurtenances. "Lot coverage" means the portion of a lot that is occupied by impervious surfaces,including but not limited to buildings, parking areas, and sidewalks. "Net acres," "Net acreage,"or"Net square feet" means the net acreage or square-footage is calculated from the gross area of the site less any lands allocated for open space or right-of-way. (Ord.63-07 Exh.A(part), 2007). Created: 2021-10-20 09:05:11 [EST) (Supp.No.57,11-21,Update 1) Page 2 of 2 MASON COUNTY PUBLIC WORKS—COMMISSIONER BRIEFING November 22,2021 Briefing Items • News Release 2022 Solid Waste Rates Discussion Items • Storm report from last week Commissioner Follow-Up Items Upcoming Calendar/Action Items Attendees: Commissioners: Public Works: Other Dept. Staff Public: _Randy Neatherlin _Loretta Swanson _Kevin Shutty _Mike Collins _Sharon Trask _Richard Dickinson Other(list below): WORKSHOP A • Belfair UGA/PSIC Sewer Extension Project—Project Bidding Attendees: Commissioners: Public Works: Other Dept. Staff Public: _Randy Neatherlin _Loretta Swanson _Kevin Shutty _Mike Collins _Sharon Trask _Richard Dickinson Other(list below): NEWS RELEASE December 7,2021 MASON COUNTY COMMISSIONERS 411 NORTH 5TH STREET SHELTON,WA 98584 (360) 427-9670 EXT. 747 TO: IFIBERONE/KMAS, KRXY,SHELTON-MASON COUNTY JOURNAL,THE OLYMPIAN, SHELTON CHAMBER OF COMMERCE,NORTH MASON CHAMBER OF COMMERCE, CITY OF SHELTON,ECONOMIC DEVELOPMENT COUNCIL,THE SUN RE: 2022 Solid Waste Rate Increases Per Mason County Resolution No. 61-13, disposal rates at all Mason County Transfer and Drop Box stations will increase by 6.5%beginning February 1, 2022. As directed by Resolution No. 61-13, fees will be increased each year by the amount of the October to October Consumer Price Index (CPI U)for the Olympia Metropolitan Area. This increase is to cover the annual cost increase experienced by the County to operate and maintain the Shelton, Hoodsport,Union, and Belfair transfer and drop box station locations. BOARD OF MASON COUNTY COMMISSIONERS Randy Neatherlin, Kevin Shutty, Sharon Trask, Chair Vice Chair Commissioner 2022 RATES Based on the CPI adjustment for 2020 to 2021 of 6.5%, the disposal rates for 2022 at the Mason County Solid Waste Transfer Station is as follows: (Refuse Collection Tax is 3.6% of the untaxed rates) 2022 RATE WITHOUT TAXES Solid Waste (Per Ton) $ 110.27 / TON Minimum Fee (3401bs) $ 17.89 1 Can/Bag (32 Gal) $ 5.97 2 Can/Bag (32 Gal) $ 11.90 3 Can/Bag (32 Gal) $ 13.72 4 Can/Bag (32 Gal) $ 15.46 Tire with Rim $ 5.97 Tire without Rim $ 4.44 Misc large bulky items $ 5.97 Appliance w/Refrigerant $ 11.90 Auto Battery $ 2.31 Recyclable Scrap Metal $ 66.76 / TON Separated, clean yard $ 79.94 / TON Trimmings Construction Debris $ 110.27 / TON 55 Gal Drum (s) $ 110.27 / TON Cubic Yard Waste $19.06 JAL Weekly Briefing-Commission Mtg Material\2021 Briefing-Commission Mtgs\11.22.21 Week\Commission Mtg 11.23.21\11.22.21 Briefing\Shelton Solid Waste 2022 Rates.Docx 2022 RATES Based on the CPI adjustment for 2001 to 2021 of 6.5%, the disposal rates for 2022 at the Mason County Solid Waste Facilities in Belfair, Hoodsport, and Union are as follows: (Refuse Collection Tax is 2.8% of the untaxed rates) 2022 RATE WITHOUT TAXES Solid Waste (Per Cubic Yard) $ 22.61/ CY Minimum Fee (more than six 32gal bags less than 1 cy) $ 22.61 1 Can/Bag (32 Gal) $ 5.97 2 Cans Bags (32 Gal) $ 11.90 3 Cans Bags (32 Gal) $ 13.72 4 Cans Bags (32 Gal) $ 15.46 5 Cans Bags (32 Gal) $ 17.89 6 Cans Bags (32 Gal) $ 19.68 1 55-gal drum $ 11.92 2 55-gal drums $ 16.11 3 55-gal drums $ 19.68 Misc. large bulky items $ 22.61 Appliance w/Refrigerant $ 29.83 Tire with Rim (1 only) $ 20.75 Each additional Tire with Rim $ 5.97 Tire without Rim (1 only) $ 5.97 Each additional Tire without Rim $ 3.5 8 Auto Battery $ 2.31 Recyclable Scrap Metal $ 5.97 /per 32 gal MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Loretta Swanson/Director and Richard Dickinson/Deputy Director DEPARTMENT: Public Works EXT: 450 BRIEFING DATE: November 22, 2021 INTERNAL REVIEW (please check all that apply): ❑ Budget/Finance ❑ Human Resources u Legal ❑ Other— please explain ITEM: Belfair Sewer Extension EXECUTIVE SUMMARY: Mason County contracted with Kennedy-Jenks to prepare a General Sewer Plan update, develop sewer extension alternatives, and prepare final plans and specifications for construction. We are presently at the stage of moving from design to construction and today's briefing is to present work to date, and prepare to go out to ad for construction. BUDGET IMPACTS: This project is included in the draft 2022 budget and partially funded through grants and a loan. A portion of the original project design is been constructed by private development. PUBLIC OUTREACH: Previous public outreach has been through Commission briefings. RECOMMENDED OR REQUESTED ACTION: This is an information briefing. Staff will bring forward a request to go out to ad for construction if there are no outstanding questions or additional Board direction. ATTACHMENTS: Presentation outline « "� Belfa � r Sewer K Extension Pro ect KennedyJenks J - -- . Commissioner Briefin h •fir a SR Freight Corridor SR 3 Belfair Bypass — Aerial Graphic(Preliminary Design) —v Hood Canal v y r `: mac. •�' A • - � ^; _ dnl�d States Navy Railroad Irl .:_211 r MIMt MMxs Alta e0lrnlr Byp aa• r Devereaux ��un Neighborhood Lake - ® © Bremerton ©s © � w �' In M A1tf IlaefiMwf�aUr� _ ___ A ? IT! El F9elNoou © _rSS f/ecrryca/rr, m CL LEGEND MP:22.81 ns�/ 2 0 SS/pn o e • 1 1 s Relocations Land Impact F ti 9yAn Impact . Section . out of forty-seven • . final design,sO b property is proposed to wetlands identified in the estimated four residential l 1y � .pa portion of a ball field at project area would have units could be displaced. a Case Inlet North Mason High School. permanent impacts totaling 0.81 acre. a 7 r Initial Concept I nterlocal Agreement between Mason County, City of Bremerton, and Port of Bremerton to explore this project and potential benefits 300 Freight Corridor Lift Station Existing Infrastructure D1111-® Belfair Sewer Extension OMason County Lift Station �© o� 3 Fte�9�`��o�id Legend Existing Infrastructure Proposed Sewer t _ OW Existing Pump Station Proposed Lift Station 1 Belfair Wastewater and t Water Reclamation Facility Proposed Highway Kennedy Jenks Project Goals ♦ i N i i MASON Mason Countv Explore interest for stakeholders to connect to Mason County's - 3J - '- - Belfair Water Reclamation Facility (WRF). i a Maximize use of the existing WRF's capacity. Belfair KITSAP H ��o, ; City of Bremerton j Evaluate whether project will support sustainable growth and development within the PSIC - i ♦ Port of Bremerton • Defer expansion of their existing treatment facility 3 PIERCE • Evaluate economic viability of the project with regards to existing i customers. -- Future proposed alignment Kf Kennedy Jenks b C�C y O 7 7 � 0 0 b° Benefits o a R � Y • Provides most operation flexibility o Construction can be phased and will serve near-term planned p 1° development Not dependent on WSDOT design — little, to no, construction activity Ltt'ta on near terminus of highway. g ,o Maximizes use of available capacity within existing sewer collection system. Freight CortiOa i Lrtl StitlOn Alternative SR3 Bypass Alignment Construction Cost. -$7.9M �► - Force Main Length: -10,710 LF BeltalrWRF Gravity Sewer Length: -4,610 LF Lift stations: 2 ���1 titi 180 K Kennedy Jenks �s v / x Benefits Longer gravity sections better accommodate growth (north and south) 30 LF d ravit; -� Additional phases better accommodates future development within PSIC 20p GPp., - • Reduces size of Pump Station 4 (formerly UGA Lift Station) UGA Lit Station aF�, F-7 LF.9 Force M&n n Maximizes use of available capacity within existing sewer collection 650 LF.5-Force f.tai - � - 5.250 LF 12 Gravity ._. system. Phase 1 f _-_ - - — —� Phase 3 _ 7.750 LF.6"Force P,1am Alternative 4 — Phase 1 Byp ass SR3 ass � a3yp , Total Phase 1 Construction Cost- -$4.7M - $5.7M Anticipate Bid Cost. -$3.7M - $4.5M Lenend EvslwgPumpSta Force Main Length. ^ 860 LF Pmpoaelabm Evstrp St—Wre Stnxwres Gravity Sewer Length: -4,150LF (7,890 LF total) Proposed Sewer Face Man �•ProposedGrawtySewer Lift stations: 1 (200 GPM) e PSIC Boder UGN Border r.. (4 ' �bcasorn apPoamab Kj Kennedy Jenks BELFAIR WATER RECLAMATION FACILITY SEWER EXTENCOVER SHEET SION - • , • - - • - - , A PORTION OF TE E V2 OF T L Nw V4 OF SECTION 24 NM1 W 23 NOM R4 M 01 NISI,sex I stAeaN aolxTr,wAaawmN p a: U.�VCL y I _- 1 /• I wuire Y �a r `� "' ✓�, ° )rth and south) / � cB�Pni.salt _ I c I =s10Lr s Gra,t, h; .L,Q.�-= "" ` meat within PSIC _ /�h-ate—= \ • r I r r<e men I .� Lion) I 250 LF,8'Fora NNin l - N+ ter collection , I_ o Y I ,�•� Phase, ;,�- -- p �ens L- 10 cranty • � // .- � i_ • ♦ r� -S" e�rla�•a Phase 3 L, 7.750 LF,6e Fora Me SR3 Bypass, - `" Alignment Legend ' Ensung Pump Simeon /,_._. • 0 Proposed Pump Slalion Proposed Sewer Farce Man yi . ' Prcvp+ed G miry Sewer //.�"A_<..- • —PSIC Bader I v�rw17.4 C'J- VGA Border l/ / 1 I7 io—as a0proemub. / Fj Kennedy Jenks I Construction Work Underway (formerly Harbor Custom Development, Inc.) WEST CC COATING & LININI� A t . =� Experts in Waterproofing & CorroE 253-606-491 a, Kennedy Jenks Moving From Desjy^{yign to Construction Phase L N • 2 Design © Construction - Complete Construction Timeline Substantial Completion occurs when County has beneficial use of constructed facilities (sewer and pump station) Bid Advertisement : • Award Contractor NTP O Substantial Completion F AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB I K Kennedy Jenks Kennedy Jenks MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Jennifer Beierle DEPARTMENT: Support Services EXT: 532 BRIEFING DATE: November 22, 2021 PREVIOUS BRIEFING DATES: N/A ITEM: Overview of the 2022 Proposed Budget 7th Draft BUDGET IMPACTS: See Attached RECOMMENDED OR REQUESTED ACTION: Request the Board review the draft of the 2022 Mason County Budget for the general fund by department and all other funds at the fund level. ATTACHMENTS: • 2022 Mason County Proposed Budget as of November 22, 2021 • Summary of Policy Level Requests for the General Fund • 2022 Proposed FTEs by Fund and Department J:\Budget Adoption Info\2022\2022 Budget Briefing,Agenda,&Public Hearing Items\Briefing Summary 11.01.2021 -2022 Proposed Budget Presentation.doc Mason County 2022 Summary Proposed Budget-7th Draft General Fund November 22,2021 2021 Adopted Budget 2022 Proposed Budget as of 11.22.21 Difference:2022 Proposed Budget vs.2021 Adopted Budget Variance Rev I(D) S&B I(D) Oper I(D) Exp I(D) Salaries& Budgeted Salaries& Budgeted Salaries& Budgeted 2022 vs. 2022 vs. 2022 vs. 2022 vs. Dept. General Fund Department Revenues Benefits Operating Expenditures FTE's Revenues Benefits Operating Expenditures FTE's Revenues Benefits operating Expenditures FTE's 2021 2021 2021 2021 001-000 Beginning Fund Balance 14,000,000 - 21,500,000 - 7,500,000 - 34.88% 0% 0% 0% 001-010 WSU 23,500 224,136 89,384 313,520 2.25 22,000 217,338 117,384 334,722 2.25 (1,500) (6,798) 28,000 21,202 - -6.82% -3.13% 23.85% 6.33% 001-020 Assessor 7,000 1,214,961 205,325 1,420,286 13.00 9,000 1,249,777 203,930 1,453,707 13.00 2,000 34,816 (1,395) 33,421 - 22.22% 2.79% -0.68% 2.30% 001-030 Auditor 1,130,017 1,368,407 337,211 1,705,619 13.50 1,142,750 1,492,131 409,094 1,901,225 14.50 12,733 123,724 71,983 195,607 1.00 1.11% 8.29% 17.57% 10.29% 001-050 Emergency Management 118,762 225,610 83,459 309,069 1.33 75,912 172,554 80,897 253,451 1.34 (42,850) (53,056) (2,562) (55,618) 0.01 -56.45% -30.75% -3.17% -21.94% 001-055 Facilities&Grounds - 524,704 847,950 1,372,654 5.50 - 522,609 925,539 1,448,148 5.50 - (2,095) 77,589 75,494 - 0% -0.40% 8.38% 5.21% 001-057 Human Resources/Risk Mgmt - 403,202 204,884 608,086 4.00 - 472,426 214,884 687,310 5.00 - 69,224 10,000 79,224 1.D0 0% 14.65% 4.65% 11.53% 001-058 LEOFF - 98,400 1,644 100,044 - - 98,400 1,600 100,000 - - - (44) (44) - 0% 0.00% -2.75% -0.04% 001-070 Clerk 366,348 1,031,980 76,750 1,108,730 12.50 378,377 1,047,331 95,385 1,142,716 13.00 12,029 15,351 18,635 33,986 0.50 3.18% 1.47% 19.54% 2.97% 001-080 Commissioners - 342,455 13,155 355,610 3.00 - 342,549 15,155 357,704 3.00 - 94 2,000 2,094 - 0% 0.03% 13.20% 0.59% 001-090 Support Services 700 721,435 24,498 745,933 6.65 92,078 981,375 24,546 1,005,923 8.65 91,378 259,940 50 259,990 2.00 99.24% 26.49% 0.20% 25.851/ 001-100 District Court 1,010,757 1,239,346 111,673 1,351,019 12.20 1,080,400 1,314,394 162,028 1,476,412 12.20 69,643 75,038 50,355 125,393 - 6.45% 5.71% 31.08% 8.49% 001-125 Community Development 2,177,600 2,196,495 503,514 2,700,009 21.50 2,384,000 2,295,366 576,777 2,872,143 22.50 206,400 98,871 73,263 172,134 1.00 8.66% 4.31% 12.70% 5.99% 001-126 Historical Preservation 76,000 - 16,000 16,000 - 24,000 - 24,000 24,000 - (52,000) - 8,000 8,000 - -216.67% 0% 33.33% 33.33% 001-146 Parks&Trails 44,000 455,527 108,094 563,621 4.33 44,D00 449,376 189,331 638,707 4.33 - (6,151) 81,237 75,086 - 0.00% -1.37% 42.91% 11.76% 001-170 Juvenile Court Services 1,161,438 1,911,927 116,353 2,028,280 19.00 1,255,805 1,890,698 132,075 2,022,773 19.00 94,367 (21,229) 15,722 (5,507) - 7.51% -1.12% 11.90% -0.27% 001-180 Prosecutor 248,575 1,703,946 172,892 1,876,838 13.25 232,091 1,883,459 196,691 2,080,150 15.00 (16,484) 179,513 23,799 203,312 1.75 -7.10% 9.53% 12.10% 9.77% 001-185 Child Support Enforcement 159,126 133,912 26,550 160,462 1.00 159,679 134,993 26,454 161,447 1.00 553 1,081 (96) 985 - 0.35% 0.80% -0.36% 0.61% 001-190 Coroner 35,000 222,412 122,864 345,276 2.40 35,000 225,234 126,680 351,914 2.40 - 2,822 3,816 6,638 - 0.00% 1.25% 3.01% 1.89% 001-205 Sheriff 1,000,835 11,438,078 3,117,657 14,555,735 97.50 953,505 11,594,576 3,318,774 14,913,350 98.50 (47,330) 156,498 201,117 357,615 1.00 -4.96% 1.35% 6.06% 2.40% 001-208 Courthouse Security - - 170,740 170,740 - - - 303,755 303,755 - - - 133,015 133,015 - 0% 0% 43.79% 43.79% 001-240 Office of Public Defense 240,767 843,692 417,409 1,261,101 8.00 240,767 867,506 399,841 1,267,347 8.00 - 23,814 (17,568) 6,246 - 0.00% 2.75% -4.39% 0.49% 001-250 Superior Court 68,350 869,130 148,202 1,017,332 7.58 69,650 922,243 183,367 1,105,610 7.58 1,300 53,113 35,165 88,278 - 1.87% 5.76% 19.19% 7.98% 001-255 Family Court 2,500 - 2,500 2,5D0 - 2,500 - 2,500 2,500 - - - - - - 0.00% 0% 0.00% 0.00% 001-256 Therapeutic Court 636,507 301,928 338,567 640,495 3.30 811,347 361,691 454,971 816,662 4.22 174,840 59,763 116,404 176,167 0.92 21.55% 16.52% 25.58% 21.57% 001-258 Murder Expenditures - - 50,000 50,D00 - - - 50,000 50,000 - - - - - - 0% 0% 0.00% 0,00% 001-260 Treasurer 26,206,D41 731,779 140,800 872,579 8.00 27,198,268 735,214 143,025 878,239 8.00 992,227 3,435 2,225 5,660 - 3.65% 0.47% 1.56% 0.64% 001-300 Non Departmental 4,303,486 457,693 4,427,086 4,884,779 - 4,619,977 501,897 4,814,232 5,316,129 - 316,491 44,204 387,146 431,350 - 6.85% 8.81% 8.04% 9.11% 001-305 Motor Pool 447,202 38,572 17,396 55,968 0.50 72,000 39,589 11,240 50,829 0.50 (375,202) 1,017 (6,156) (5,139) - -521.11% 2.57% -54.77% -10.11% 001-310 Transfers Out - 91,339 91,339 - - 466,282 466,282 - - 374,943 374,943 - 0% 0% 80.41% 80.41% 001-320 Ending Fund Balance - 12,780,888 - 18,919,951 - 6,139,063 0% 0% 0% 32.45% Total General Fund Including BFB&EFB 53,464,511 29,699,727 11,983,896 53,464511 260.29 62,403,106 29,812,716 13,670,439 62,403,106 269.47 8,938,595 1,112,989 1,686,543 8,938,595 9.18 14.32% 3.73% 12.34% 14.32% Total General Fund Removing BFB&EFB 39,464,511 28,699,727 11,993,896 40,683,623 260.29 40,903,106 29,812,716 13,670,439 43,493,155 269.47 1,438,595 1,112,999 1,686543 2,799,532 9.18 3.52% 3.73% 12.34% 6.44% 2021 Budget Expense over Revenue: 1,219,112 2022 Budget Expense over Revenue: 2,580,049 %EL'LZ %OL'0£ %LS'V %£L'LZ 76'ZT LT9'S6Z'BV ELE'SLT'OV 181'BL6'1 LT9'56Z'Sb Z0116E VOT'6VT'VLT 9Zb'I68'OET SL9'LSZ'EV V01'6lT'VLT 01-TSE L8V'£S8'SZ1 ZOT'E6L'TL 8ZT'90Z'6E L8V'£S9'SZI spunA11VjelolpueJg %91'6E %W9 %ZZ'SE VL'E ZZO'LSE'6£ OE8'T6V'SE Z6T'S98 ZZO'LSE'6E SS'VZS 866'SVL'TTT 9E0'TOE'86 Z9611VdET 866'SIFL'TIT TS'OZT 9L6'88E'ZL 90Z'608'6S OLL'6LS'ZI 9L6'88E'ZL spun]la4lo+8le!3adslelol %88'1 %9Z"LZ- %ET'Z %68'T - 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2,223 295,666 297,889 297,889 109 Election Equipment $ 241,502 $ 42,250 283,752 51,781 270,574 291,637 170,000 110 Crime Victims $ 128,090 $ 41,910 170,000 78,363 21,063 70,574 91,637 170,000 1.00 "Forest Witness Activity $ 14,317 $ 55,683 70,000 53,985 1,650 14,365 16,015 70,00- - ical Preservation $ - $unity Support Services $ 875,100 $ 2,772,928 3,648,028 189,462 2,260,780 1,197,786 3,458,566 3,648,028 2.00 ment $ 232,258 $ 7,920 240,178 - 54,296 185,882 240,178 240,178PropertyTax $ 74,989 $ 25,600 100,589 1,190 99,399 - 99,399 100,589 457 nal Forest Safety $ 10,000 $ 21,457 31,457 19,415 12,042 12,042 16,544Court Improvement $ 93,892 $ 22,652 116,544 - 54,213 62,331 116,544 116,544 rl- Sheriffs Special Funds $ - $ - Sheriffs Boating Program $ 119,522 $ 38,800 158,322 16,765 25,768 115,799 141,557 158,322 Narcotics Investigation Fund $ 90,245 $ 6,000 96,245 7,669 88,576 96,245 96,245 Clean Water District $ 190,000 190,000 100,000 90,000 190,000 190,000 CommunityServicesHealth $ 434,205 $ 2,948,154 3,382,359 2,482,470 899,889 899,889 3,382,35922.50 American Rescue Plan Act $ 6,100,000 $ 6,484,450 12,584,450 - 12,594,450 - 12,584,450 12,584,450 - 160 Law Library $ 50,= $ 24,900 74,900 5,867 30,440 38,593 69,033 74,900 0.06 163 Lodging Tax $ 700,000 $ SD0,500 1,200,500 - 772,900 427,600 1,200,500 1,200,500 164 Mental Health Tax $ 1,573,068 $ 1,262,600 2,835,668 111,772 1,367,486 1,335,014 2,328,664 2,430,686 1.00 180 Treasurer's 0&M $ 91,986 $ 338,700 430,696 102,022 293,650 35,014 328,664 430,686 1.00 190 Veterans Assistance $ 100,000 $ 140,822 240,922 240,822 - 240,822 240,822 - 192 Skokomish Flood Zone $ 94,162 $ 10,020,250 10,114,412 10,037,105 77,307 10,114,412 10,114,412 194 Mason Lake Management $ 70,000 $ 37,900 307,900 107,900 107,900 107,900 195 Spencer Lake Management $ 6,792 $ 15,225 22,017 22,017 22,017 22,017 199 Island Lake Management $ 20,000 $ 10,000 30,000 30,000 30,000 30,000 205 Public Works Facility Bond $ - $ 998,900 998,900 998,900 998,900 998,900 215 MC LTGO 2013 Bond $ $ 134,375 134,375 134,375 134,375 134,375 250 MC LTGO 2008 Bond $ $ 275,696 275,696 275,696 275,696 275,696 350 REET 1 $ 900,0D0 $ 1,562,000 2,462,000 81,497 2,020,481 360,022 2,380,503 2,462,000 351 REET 2 $ 2,800,000 $ 1,505,000 4,305,000 75,597 1,966,234 2,263,169 4,229,403 4,305,000 402 Mason County Landfill $ 990,737 $ 5,868,714 6,859,451 1,017,094 5,171,639 670,718 5,842,357 6,859,451 12.35 403 NBCI Sewer Utility $ 1,404,675 $ 2,404,398 3,809,073 628,096 1,488,408 1,692,569 3,180,977 3,809,073 6.03 404 NBCI Sewer Reserve $ - 405 WW System Development $ $ L411 Rustlewood Sewer&Water $ 192,260 $ 482,257 674,517 218,635 448,8827,000 455,882 674,517 2.11 Beards Cove Water $ 588,269 $ 332,230 920,499 95,072 233,388 592,039 825,427 920,499 0.91 Belfair WW&W Relamation $ 612,266 $ 11,209,208 11,821,474 268,994 7,337,547 4,214,933 11,552,480 11,821,4742.56 Landfill Reserve $ 444,000 $ 700 444,700 301,597 143,103 444,700 444,700 - Beards Cove Reserve $ 208,443 $ 10,800 219,243 4,508 214,735 219,243 219,243 Storm Drain System Dev $ 178,742 $ 500 179,242 571 178,671 179,242 179,242 500 Information Technology $ 220,000 $ 922,819 1,142,819 592,125 439,379 111,315 550,694 1,142,819 4.68 501 Equipment Rental&Revolving $ 3,088,563 $ 2,836,265 5,924,828 781,757 3,206,121 1,936,950 5,143,071 5,924,828 7.65 502 Unemployment Fund $ 161,000 $ 73,420 234,420 232,443 1,977 1,977 234,420 Total Special 8,Other Funds $ 36,962,796 $ 74,783,202 111.745,998 13,444,962 71,122,319 27,178,717 99,301,036 111,745,998 124.55 Grand Total All Funds $ 58,462,796 $ 115,686,308 174,149,104 43,257,678 84,792,758 46,098,668 130,891,426 174,149,104 394.02 2022 Proposed Budget FTE Count-November 22,2021 2021 2021 Temp.Positions 2022 Temp. 2022 Perm. Temp. Perm. Added For Positions Positions Positions Positions Transfers Succession Added Added 2021 Added Added within Funds Planning Not During During 2022 Fund/ Adopted Duringthe During the & Included in Total Budget Budget Proposed Department Fund/Department Name Budget _ Year Year Corrections FTE Count Process Process Budget 001-010 WSU 125 2.25 001-020 Assessor 13.00 1- _ 13.00 001-030 Auditor 13.50 1 1 14.50 001-050 Emergency Management 1.33 0.01 1.34 001-055 Facilities&Grounds 5.50 5.50 001-057 Human Resources 4.00 1 11 5.00 001-058 LEOFF 0.00 0.00 001-070 Clerk 12.50 _ 0.5 13.00 001-080 Commissioners 3.00 3.00 001-090 Support Services 6.65 1! 1 8.65 001-100 District Court 12.20 12.20 001-125 CommunitV Development 21.50 1 22.50 001-126 Historical Preservation 0.00 0.00 001-146 Parks&Trails 4.33 4.33 001-170 Juvenile Court Services 19.00 19.00 001-180 Prosecutor 13.25 1 RP, 15.00 001-185 Child Support Enforcement 1.00 __ 1.00 001-190 Coroner 2.40 2.40 001-205 Sheriff 97.50 1 90.00 001-208 Courthouse Security 0.00 ,00 001-240 Office of Public Defense 8.00_ 8.00 001-250 Super!orCourt 7.58 7.58 001-255 Famil Court 0.00 0.00 001-256 Therapeutic Court 3.30 1 0.08 4.22 001-258 Murder Expenditures 0.00 0.00 001-260 Treasurer 8.00 8.00 001-300 Non Departmental 0.00 0.00 001-305 Motor Pool 049 0.50 001-310 Transfers Out 0 0.0o Current Expense Totals: 260.29 1.00 4.00 1.68 2.00 0.00 2.50 269.47 103 Sales&Use Tax 0.00 0.00 104 Auditor's O&M 0.00 0.00 105 County Road 61.20 -0.5 60.70 106 Paths&Trails 0.00 0.00 109 Election Equipment 0.00 0.00 110 Crime Victims 1.00 1.00 114 Victim Witness Activity -0.75 0.00 116 Historical Preservation 0.00 117 Community Support Services 0.2 1 2.00 118 Abatement 0. 0.00 119 Reserve for Technology 0.00 0.00 120 REET Property Taxes 0.00 0.00 134 National Forest Safety 0.00 0.00 135 Trial Court Improvement 0 0.00 140 Sheriffs Se cialFunds tl 0.00 150 Community Services-Health 19.20 1.5 1 -0.2 1 22.50 160 Law Library 0.06 0.06 163 Lodging Tax 0.00 0.00 164 Mental Health Tax 1.00 1.00 180 Treasurer's O&M 1.00 1.00 190 Veterans Assistance 0.00 0.00 192 Skokomish Flood Zone 0.00 0100 194 Mason Lake Management 0100 0.00 199 Island Lake Management 0.00 0.00 205 Public Works Facillity Bond 0.00 0.00 210 Rural Devel.LTGO 2002 Bond 0.00 0.00 215 MC LTGO 2013 Bond 0.00 0.00 250 MC LTG02008 Bond 0.00 0.00 350 REET 1 0.00 0.00 351 REET 2 0.00 0.00 402 Mason County Landfill 12.57 -0.22 12.35 403 NBCI Sewer Utility 5.58 0.45 6.03 411 Rustlewood Sewer&Water _ 1.95 0.16 2.11 412 Beards Cove Reserve 0.85 0.06 0.91 413 Belfair WW&W Reclamation 2.41 0.15 2.56 428 Landfill Reserve 0.00 0.00 429 Beards Cove Reserve 0.00 _-_ - 0.00 480 Storm Drain System Development 0.00 0.00 Soo Information Technology 4.69 -0.01 4.68 501 Equipment Rental&Revolving 7.75 -0.1 7.65 502 Unemployment Fund 0.00 0.00 Total Special Funds: 120.81 1.50 1.00 -0.76 0.00 2.001 0.00 124.55 Total All Funds: 2.50 5.001 0.92 2.00 2.001 2,50 02