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HomeMy WebLinkAbout2024/10/01 - Budget Workshop Packet Commission meetings are live streamed at http://www.masonwebtv.com/ and public commented is accepted via email msmith@masoncountywa.gov; mail to Commissioners Office, 411 N 5th Street, Shelton, WA 98584; or phone at (360) 427-9670 ext. 419. If you need to listen to the Commission meeting via telephone, please provide your telephone number to the Commissioners’ office no later than 4 p.m. the Friday before the meeting. If special accommodations are needed, contact the Commissioners' office at Shelton (360) 427-9670 ext. 419 Briefing Agendas are subject to change, please contact the Commissioners’ office for the most recent version. Last printed 10/01/24 at 8:13 AM BOARD OF MASON COUNTY COMMISSIONERS Draft 2025 Budget Workshop Schedule 411 North Fifth Street, Shelton WA 98584 Tuesday, October 1, 2024 Zoom – Commission Chambers Times are subject to change, depending on the amount of business presented 9:00 A.M. Overview of 2024 Budget – Jennifer Beierle 9:10 A.M. Support Services – Mark Neary 9:25 A.M. Public Works – Loretta Swanson 9:55 A.M. Sheriff’s Office – Sheriff Spurling & Undersheriff Adams Tuesday, October 8, 2024 Zoom – Commission Chambers Times are subject to change, depending on the amount of business presented 10:00 A.M. Superior Court – Judge Cobb & Paddy McGuire 10:20 A.M. Auditor’s Office – Steve Duenkel 10:40 A.M. Indigent Defense – Peter Jones 10:45 A.M. Clerk – Charles Rhodes 10:55 A.M. Assessor’s Office – Patti McLean 11:05 A.M. District Court – Judge Steele & Patsy Robinson Commissioner’s 2025 Preliminary Budget due to the public November 18, 2024. Public Hearing to certify County Assessor taxes to be levied November 19, 2024. 2025 Budget Hearing is set for Monday, December 2, 2024. C Mason County Agenda Request Form Y /A t! To: Board of Mason County Commissioners From: Jennifer Beierle Ext. 532 Department: Support Services Briefing: ❑X Action Agenda: ❑ Public Hearing: ❑ Special Meeting: ❑ Briefing Date(s): September 30,2024 Agenda Date: Click or tap here to enter text. Internal Review: ❑X Finance ❑ Human Resources ❑ Legal ❑ Information Technology ❑ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board's Use Only: Item Number: Approved: ❑ Yes ❑ No ❑ Tabled ❑ No Action Taken Ordinance/Resolution No. Contract No. County Code: Item• Overview of the 2025 Proposed Budget Draft Background/Executive Summary: The summary budget includes the maintenance level budget as of September 30,2024 and the policy level requests for Commission review. Budget Impact(amount, funding source,budget amendment): See Attached Public Outreach (news release,community meeting, etc.): N/A Requested Action: Request the Board review the draft 2025 Mason County Budget for the General Fund by Department and all other County funds at the fund level Attachments • 2025 Mason County Summary Draft Budget as of September 30,2024-General Fund by Department& all County funds at the fund level including policy level requests Mason County General Fund 2025 Proposed Budget as of September 30, 2024 2025 Maintenance Level Budget Difference:2025 Maint.Level Budget vs.2024 Adopted Budget Variance Rev I(D) S&B I(D) Oper I(D) Exp I(D) Salaries& Budgeted Salaries& Budgeted 2025 vs. 2025 vs. 2025 vs. 2025 vs. Dept. General Fund Department Revenues Benefits Operating Expenditures FTE's Revenues Benefits Operating Expenditures FTE's 2024 2024 2024 2024 001-000 Beginning Fund Balance 26,500,000 - (1,500,000) -5.66% 0% 0% 0% 001-010 WSU 22,000 280,871 123,690 404,561 2.50 (11,500) 1,168 9,183 10,351 -52.27% 0.42% 7.42% 2.56% 001-020 Assessor 7,000 1,353,046 244,094 1,597,140 13.00 - 69,491 15,927 85,418 0.00% 5.14% 6.52% 5.35% 001-030 Auditor 1,082,300 1,733,554 508,976 2,242,530 15.50 (257,014) 134,661 (13,328) 121,333 1.00 -23.75% 7.77% -2.62% 5.41% 001-050 Emergency Management 46,358 391,408 108,851 500,259 3.00 (90,946) 82,829 (112,535) (29,706) 0.50 -196.18% 21.16% -103.38% -5.94% 001-055 Facilities&Grounds 653,247 1,159,865 1,813,112 6.00 - 20,223 101,396 121,619 - 0% 3.10% 8.74% 6.71% 001-057 Human Resources/Risk Mgmt 665,579 362,270 1,027,849 6.00 - (7,876) 44,500 36,624 0% -1.18% 12.28% 3.56% 001-058 LEOFF 98,400 1,600 100,000 - - - - 0% 0.00% 0.00% 0.00% 001-070 Clerk 379,752 1,127,455 123,865 1,251,320 13.00 (15,000) 76,520 13,440 89,960 - -3.95% 6.79% 10.85% 7.19% 001-080 Commissioners 437,509 18,000 455,509 3.00 - 60,534 (2,000) 58,534 - 0% 13.84% -11.11% 12.85% 001-090 Support Services 101,681 1,236,969 38,715 1,275,684 9.65 5,382 (18,475) 7,926 (10,549) 5.29% -1.49% 20.47% -0.83% 001-100 District Court 871,817 1,510,645 170,917 1,681,562 12.20 (1,699) 66,029 (150) 65,879 -0.19% 4.37% -0.09% 3.92% 001-125 Community Development 3,213,262 2,954,837 886,262 3,841,099 26.00 497,056 (7,884) 276,995 269,111 - 15.47% -0.27% 31.25% 7.01% 001-126 Historical Preservation 13,000 31,750 31,750 - - (4,850) (4,850) - 0.00% 0% -15.28% -15.28% 001-146 Parks&Trails 69,450 677,106 229,905 907,011 6.00 20,450 59,402 10,993 70,395 0.50 29.45% 8.77% 4.78% 7.76% 001-170 Juvenile Court Services 1,345,110 2,113,251 161,792 2,275,043 19.00 (11,106) 128,157 22,880 151,037 - -0.83% 6.06% 14.14% 6.64% 001-180 Prosecutor 238,314 2,314,283 160,568 2,474,851 16.00 24,299 152,149 2,628 154,777 10.20% 6.57% 1.64% 6.25% 001-185 Child Support Enforcement 179,558 161,758 17,700 179,458 1.00 14,558 13,539 (1,641) 11,898 8.11% 8.37% -9.27% 6.63% 001-190 Coroner 55,000 381,224 340,473 721,697 3.40 20,000 12,557 8,015 20,572 36.36% 3.29% 2.35% 2.85% 001-205 Sheriff 844,957 13,963,497 4,471,179 18,434,676 102.50 (91,639) 455,089 130,053 585,142 -10.85% 3.26% 2.91% 3.17% 001-208 Courthouse Security 307,300 307,300 - - - - - 0% 0% 0.00% 0.00% 001-240 Office of Public Defense 240,767 1,178,691 524,170 1,702,861 9.00 - 128,278 5,000 133,278 0.00% 10.88% 0.95% 7.83% 001-250 Superior Court 121,594 1,361,767 254,057 1,615,824 9.65 9,643 47,390 (13,259) 34,131 7.93% 3.48% -5.22% 2.11% 001-255 Family Court 2,500 2,500 2,500 - - - - 0.00% 0% 0.00% 0.00% 001-256 Therapeutic Court 763,421 349,351 414,070 763,421 3.22 77,975 (6,974) 79,889 72,915 (1.00) 10.21% -2.00% 19.29% 9.55% 001-260 Treasurer 29,843,767 863,732 188,900 1,052,632 8.00 614,933 41,659 30,000 71,659 2.06% 4.82% 15.88% 6.81% 001-300 Non Departmental 4,537,386 502,745 5,953,992 6,456,737 (1,120,944) 340 (401,840) (401,500) - -24.70% 0.07% -6.75% -6.22% 001-310 Transfers Out 1,258,239 1,258,239 - - 693,193 693,193 - 0% 0% 55.09% 55.09% 001-320 Ending Fund Balance 16,104,369 - - (4,226,773) 0% 0% 0% -26.25% Total General Fund Including BFB&EFB 70,478,994 36,310,925 18,063,700 70,478,994 287.62 (1,815,552) 1,508,806 902,415 (1,815,552) 1.00 1 -2.58% 4.16% 5.00% -2.58% Total General Fund Removing BFB&EFB 43,978,994 36,310,925 18,063,700 54,374,625 287.62 (315,552) 1,508,806 902,415 2,411,221 1.00 -0.74% 4.16% 5.00% 4.43% Total from Ending Fund Balance 10,395,631 Mason County General Fund 2025 Proposed Budget as of September 30,2024 2025 Maintenance Level Budget Policy Level Policy Level Salaries& Budgeted Requests- Requests- Dept, General Fund Department Revenues Benefits Operating Expenditures FTE's Revenue Expense Policy Level Request(PLR)Descriptions 001-000 Beginning Fund Balance 26,500,000 - 001-010 WSU 22,000 280,871 123,690 404,561 2.50 001-020 Assessor 7,000 1,353,046 244,094 1,597,140 13.00 10,000 Overtime Add 1 FTE Deputy Position$128,903;Removal of 1 FTE Elections Administrator<$127,910>; 001-030 Auditor 1,082,300 1,733,554 508,976 2,242,530 15.50 110,551 Extra Help wage Inc$3,258;Elections OT$1,400 001-050 Emergency Management 46,358 391,408 108,851 500,259 3.00 3,800 Overtime for projected training courses,exercies,&night meetings 001-055 Facilities&Grounds 653,247 1,159,865 1,813,112 6.00 001-057 Human Resources/Risk Mgmt 665,579 362,270 1,027,849 6.00 21,500 OT$5k due to non-exemp employee status;Travel&Training$16,500 001-058 LEOFF 98,400 1,600 100,000 001-070 Clerk 379,752 1,127,455 123,865 1,251,320 13.00 14,572 OT due to staff training$14,572 001-080 Commissioners 437,509 18,000 455,509 3.00 001-090 Support Services 101,681 1,236,969 38,715 1,275,684 9.65 1 FTE Deputy Admin$123,169;OT$20k&trackables for new case mngt system$30k;Furniture 001-100 District Court 871,817 1,510,645 170,917 1,681,562 12.20 273,169 &Equip Bldg 10$100k; 001-125 Community Development 3,213,262 2,954,837 886,262 3,841,099 26.00 001-126 Historical Preservation 13,000 31,750 31,750 001-146 Parks&Trails 69,450 677,106 229,905 907,011 6.00 128,255 1 FTE Mnt 11$80,010;1 adt'I summer extra help$13,245;Tractor$35,000 2,.5 permanent FTE requests$58,750 ea;Reduce extra help by$53k;replace dilapitated 001-170 Juvenile Court Services 1,345,110 2,113,251 161,792 2,275,043 19.00 112,500 cabinetry$48,000 001-180 Prosecutor 238,314 2,314,283 160,568 2,474,851 16.00 001-185 Child Support Enforcement 179,558 161,758 17,700 179,458 1.00 001-190 Coroner 55,000 381,224 340,473 721,697 3.40 1 FTE Deputy Civil$121,275;1 FTE Pro ACT Sgt$155,100;1 FTE Admin Lt$129,360;New WFVs for FTEs$22k ea;Patrol OT$246k;Evidence Yard/SWAT Storage Building$50k;1 FTE Transport 001-205 Sheriff 844,957 13,963,497 4,471,179 18,434,676 102.50 2,096,624 Sgt$115,889;Jail OT$23k;Nisqually Jail Outsourcing$1,190,000 001-208 Courthouse Security 307,300 307,300 1 FTE DPD 1$72,357;1 FTE DPD III$110,007;Contract increases to account for new case loads 001-240 Office of Public Defense 240,767 1,178,691 524,170 1,702,861 9.00 670,768 $488,404 Inc Ct Commissioner to$95/hr$2,571;Adt'I ITA Court Commissioner$21,557;2 yr pilot program Domestic Status Conf Commissioner$7,087;Inc Bailiff wage to$21/hr;Lower Level 2 001-250 Superior Court 121,594 1,361,767 254,057 1,615,824 9.65 101,012 remodel$68,500 001-255 Family Court 2,500 2,500 2,500 001-256 Therapeutic Court 763,421 349,351 414,070 763,421 3.22 001-260 Treasurer 29,843,767 863,732 188,900 1,052,632 8.00 001-300 Non Departmental 4,537,386 502,745 5,953,992 6,456,737 001-310 Transfers Out 1,258,239 1,258,239 001-320 Ending Fund Balance 16,104,369 Total General Fund Including BFB&EFB 70,478,994 36,310,925 18,063,700 70,478,994 287.62 3,542,751 Total General Fund Removing BFB&EFB 43,978,994 36,310,925 18,063,700 54,374,625 287.62 - 3,542,751 Total from Ending Fund Balance 10,395,631 - 13,938,382 Mason County All Funds 2025 Summary Proposed Budget as of September 30,2024 2025 Maintenance Level Budget Beg Fund Salaries& Ending Fund Operating- Budgeted Fund Fund Name Balance Revenues Revenues Benefits Operating Balance (w/o S&Bs) Expenditures FTE's 103 Sales Use Tax 2,850,000 1,255,000 4,105,000 683,675 3,421,325 4,105,000 4,105,000 - 104 Auditor's O&M 485,648 90,250 575,898 127,426 448,472 575,898 575,898 - 105 County Road 13,567,378 20,085,213 33,652,591 7,322,336 15,153,745 11,176,510 26,330,255 33,652,591 61.50 306 Paths&Trails 330,000 15,600 345,600 2,682 342,918 345,600 345,600 - 109 Election Equipment 241,502 53,000 294,502 64,910 229,592 294,502 294,502 - 110 Crime Victims 115,990 59,010 175,000 89,376 23,098 62,526 85,624 175,000 1.00 114 Victim Witness Activity - 54,646 54,646 54,646 - - - 54,646 - 117 Community Support Services 1,076,460 4,594,841 5,671,301 223,972 4,373,138 1,074,191 5,447,329 5,671,301 2.00 118 Abatement 306,500 15,600 322,100 54,537 267,563 322,100 322,100 - 120 REETPropertyTax 80,000 21,850 101,850 1,193 100,657 - 100,657 101,850 - 134 National Forest Safety 35,000 24,000 59,000 19,720 39,280 - 39,280 59,000 - 135 Trial Court Improvement 114,243 23,000 137,243 91060 128,183 137,243 137,243 - 141 Sheriff's Boating Program 50,000 55,463 105,463 22,978 31,848 50,637 82,485 105,463 - 142 Narcotics Investigation Fund 100,000 6,500 106,500 105,958 542 106,500 106,500 - 145 Clean Water District 80,000 190,000 270,000 198,141 71,859 270,000 270,000 - 150 Community Services Health 1,600,000 5,341,756 6,941,756 3,549,931 1,799,853 1,591,972 3,391,825 6,941,756 29.00 155 American Rescue Plan Act 2,000,000 50,000 2,050,000 2,050,000 2,050,000 2,050,000 - 160 Law Library 13,874 23,260 37,134 8,007 29,127 29,127 37,134 0.06 163 Lodging Tax 2,200,000 880,000 3,080,000 1,074,820 2,005,180 3,080,000 3,080,000 - 164 Mental Health Tax 3,082,613 1,451,758 4,534,371 110,021 1,510,327 2,914,023 4,424,350 4,534,371 1.00 180 Treasurer's O&M 200,000 229,200 429,200 112,022 317,178 317,178 429,200 1.00 190 Veterans Assistance 270,000 155,000 425,000 425,000 425,000 425,000 - 194 Mason Lake Management 60,000 45,675 105,675 105,675 - 105,675 105,675 - 195 Spencer Lake Management 13,000 18,124 31,124 31,124 - 31,124 31,124 - 199 Island Lake Management 12,000 500 12,500 12,500 - 12,500 12,500 - 205 Public Works Facility Bond - 991,525 991,525 991,525 - 991,525 991,525 - 215 MC LTGO 2013 Bond - 126,214 126,214 126,214 - 126,214 126,214 - 250 MC LTGO 2008 Bond - 235,858 235,858 235,858 - 235,858 235,858 - 350 REET 1 2,450,000 2,431,470 4,881,470 85,222 4,791,347 4,901 4,796,248 4,881,470 - 351 REET2 6,300,000 1,810,500 8,110,500 79,326 2,982,912 5,048,262 8,031,174 8,110,500 - 402 Mason County Landfill 4,168,516 7,155,539 11,324,055 1,370,893 5,286,723 4,666,439 9,953,162 11,324,055 14.35 403 NBCI Sewer Utility 2,349,425 2,205,465 4,554,890 584,450 1,515,895 2,454,545 3,970,440 4,554,890 6.03 411 Rustlewood Sewer&Water 17,812 597,030 614,842 119,701 285,228 209,913 495,141 614,842 2.10 412 Beards Cove Water 965,153 269,519 1,234,672 167,818 186,694 880,160 1,066,854 1,234,672 0.91 413 Belfair W W&W Reclamation 4,272,585 2,756,402 7,028,987 422,540 1,536,656 5,069,791 6,606,447 7,028,987 2.56 428 Landfill Reserve 436,953 13,109 450,062 252,146 197,916 450,062 450,062 500 Information Technology 330,000 1,300,000 1,630,000 712,911 846,985 70,104 917,099 1,630,000 5.35 501 Equipment Rental&Revolving 5,318,471 2,156,656 7,475,127 750,788 1,963,484 4,760,855 6,724,339 7,475,127 6.55 502 Unemployment Fund 200,000 80,358 280,358 277,925 2,433 2,433 280,358 Total Special Funds 55,693,123 56,868,891 112,562,014 16,085,776 49,327,859 47,148,379 96,476,238 112,562,014 133.41 Total General Fund 26,500,000 43,978,994 70,478,994 36,310,925 18,063,700 16,104,369 34,168,069 70,478,994 287.62 Grand Total All Funds 82,193,123 100,847 885 183,041,008 52,396,701 67,391,559 63,252,748 130,644,307 183,041,008 421.03 Mason County All Funds 2025 Summary Proposed Budget as of September 30,2024 2025 Maintenance Level Budget Policy Level Policy Level Salaries& Operating- Budgeted Requests- Requests- Fund Fund Name Revenues Benefits (w/o S&Bs) Expenditures FTE's Revenue Expense Policy Level Request(PLR)Descriptions 103 Sales Use Tax 4,105,000 4,105,0D0 4,105,000 - 104 Auditor's O&M 575,898 575,898 575,898 - F250s,Striping Machine,County Shop Planning$40k,Other replacement of assets$230k;Storage Shed$10k;Mobile Shelving,Conference AV Systems, 105 County Road 33,652,591 7,322,336 26,330,255 33,652,591 61.50 1,266,000 HVACRepalrs 106 Paths&Trails 345,600 345,600 345,600 - 109 Election Equipment 294,502 294,502 294,502 - 110 Crime Victims 175,000 89,376 85,624 175,000 1.00 114 Victim Witness Activity 54,646 54,646 - 54,646 - 117 Community Support Services 5,671,301 223,972 5,447,329 5,671,301 2.00 118 Abatement 322,100 322,100 322,100 - 120 BEET Property Tax 101,850 1,193 100,657 101,850 - 134 National Forest Safety 59,000 19,720 39,280 59,000 - 135 Trial Court Improvement 137,243 137,243 137,243 - 95,000 Equipment for Building 10 141 Sheriff's Boating Program 105,463 22,978 82,485 105,463 - 142 Narcotics Investigation Fund 106,500 106,500 106,500 - 145 Clean Water District 270,000 270,000 270,000 - 150 Community Services Health 6,941,756 3,549,931 3,391,825 6,941,756 29.00 155 American Rescue Plan Act 2,050,000 2,050,000 2,050,000 - 175,000 Transfer to Belfair Sewer$175k 160 Law Library 37,134 8,007 29,127 37,134 0.06 163 Lodging Tax 3,080,000 3,080,000 3,080,000 - 164 Mental Health Tax 4,534,371 110,021 4,424,350 4,534,371 1.00 180 Treasurer's O&M 429,200 112,022 317,178 429,200 1.00 190 Veterans Assistance 425,000 425,000 425,000 - 194 Mason Lake Management 105,675 105,675 105,675 - 195 Spencer Lake Management 31,124 31,124 31,124 - 199 Island Lake Management 12,500 12,500 12,500 - 205 Public Works Facility Bond 991,525 991,525 991,525 - 215 MC LTGO 2013 Bond 126,214 126,214 126,214 - 250 MC LTGO 2008 Bond 235,858 235,858 235,858 - 350 REET 1 4,881,470 85,222 4,796,248 4,881,470 - 351 REET2 8,110,500 79,326 8,031,174 8,110,500 - 402 Mason County Landfill 11,324,055 1,370,893 9,953,162 11,324,055 14.35 R:DOC"Rochester"water&sewer upgrades grant$192,500;E:Update Gen Sewer Facility Plan$300k;Victor Creek Main Repl$200k;Replace Probes 403 NBCI Sewer Utility 4,554,890 584,450 3,970,440 4,554,890 6.03 192,500 520,000 $75k;Screens$130k;Upgrade Programming$150k R:Grant Funding$420k;E:Water System Upgrades&Facility Plan;Receiving 411 Rustlewood Sewer&Water 614,842 119,701 495,141 614,842 2.10 420,000 425,000 Water Study&Outfall Repairs/Repl$135k;Other Grant Funding Available R:Beards Cove Intersection Improvement$99,910;E:AC Pipe Repl$100k; 412 Beards Cove Water 1,234,672 167,818 1,066,854 1,234,672 0.91 99,910 162,500 Hydrant Repl$62,500 R:Ins reimb$450k;$Sk FEMA;Transfer from ARPA$175k(s/b In 2024);E: Loan P&I R175,399;Sewer Ext&Buildinig Damage covered by FEMA$860k; 413 1 Belfair W W&W Reclamation 7,028,987 422,540 6,606,447 7,028,987 2.56 630,D00 2,850,399 A&E$200k 428 Landfill Reserve 450,062 450,062 450,062 500 Information Technology 1,630,000 712,911 917,089 1,630,000 5.35 501 Equipment Rental&Revolving 7,475,127 750,788 6,724,339 7,475,127 6.55 170,000 Striping machine for Road Fund 502 Unemployment Fund 280,358 277,925 2,433 280,358 Total Special Funds 112,562,014 16,085,776 96,476,238 112,562,014 133.41 1,342,410 5,663,899 Total General Fund 70,478,994 36,310,925 34,168,069 70,478,994 287.62 - 3,542,751 Grand Total All Funds 183,041,008 52,396,701 130,644,307 183,041,008 421.03 1,342,410 9,206,650