HomeMy WebLinkAbout31-18 - Res. Renaming 1/10th of 1% Sales & Use Tax for Mental Health and Substance Abuse Resolution # 3'i _1g
Renaming the l/loth of 10/0 Sales & Use Tax for Mental Health and Substance Abuse
to Treatment Sales Tax and Establish a Collaborative Budget Development and
Approval Process for the Allocation of the Treatment Sales Tax under RCW
82.14.460
WHEREAS, RCW 82.14.460 (2) authorizes the County Legislative Authority to authorize, fix and
impose a sales and use tax in addition to other taxes authorized by law with a rate not to
exceed one-tenth of one percent; and RCW 82.14.460 (3) provides that monies collected shall
be solely for the purpose of providing new or expanded substance abuse or mental health
treatment services and for the operation of new or expanded therapeutic court programs, and
section (4)(d) states that moneys collected under this section may be used to support the cost
of the judicial officer and support staff of a therapeutic court; and
WHEREAS, in Resolution 28-16, the Board of County Commissioners reauthorized the
continuance of the 1/10th of 1% Sales and Use Tax with annual reports and evaluation; and
WHEREAS, services provided and funded by the tax should align with the priorities set forth in
the Mason County's Community Plan on Behavioral Health and the Therapeutic Courts 5-year
plan (2017 — 2022); and
WHEREAS, this funding source has gone by different names in the county such as Sales & Use
Tax or 1/10 of 1% that may have created misunderstandings on the purpose and use of funds;
and
WHEREAS, under-spent budgets can create a fund balance which is an unsustainable funding
source for on-going programs and services; and
WHEREAS, budgets have been submitted and approved from different departments and special
requests made throughout the year impacting how the budget operates as a whole and creating
risk for over committing funds; and
NOW, THEREFORE, BE 1T RESOLVED, by the Board of Mason County Commissioners that:
1. Henceforth, the funding source will be commonly known as the "Treatment Sales Tax"
to reflect the purpose of the funds and be consistent with the common name used by
counties throughout Washington State.
2. The Treatment Sales Tax will be a separate line item budget within the Mental Health
Fund Budget; and
3. The previous year's collection will determine the money to allocate the following year.
4. Community Services will maintain the Treatment Sales Tax Policy and Procedures for all
proposals and fund recipients to follow.
5. The board seeks to appropriate 10% of the Treatment Sales Tax toward administration
of the fund.
6. The board seeks to appropriate 60% of the Treatment Sales Tax to services to assist in
the operation of the Therapeutic Courts such as the judicial officers, support staff, clerk,
prosecution, public defense and Juvenile Services.
7. The board seeks to appropriate 30% of the Treatment Sales Tax to be contracted
through a Request for Proposal (RFP) process to fund gaps in services including, but not
limited to, intensive case management related to mental health and substance abuse
treatment, insurance gaps, transitional-aged youth, gaps to fund supportive housing
services and other needs outlined in the Mason County's Community Plan on Behavioral
Health.
8. A minimum fund balance equal to three months of the amount collected in a one-year
period will be maintained to pay out services should the tax end.
9. Fund balances resulting in unexpended funds shall be reserved for one-time capital
expenditures or allocated for special projects as approved by the Commissioners.
10. To demonstrate that funds are directed to programs that achieve the goals of the
therapeutic courts and community priorities, improvements in program outcomes are
expected and will be assessed through quarterly and annual performance measures.
11. A quarterly budget reconciliation process is enacted to reallocate unspent funds to
contracted agencies, toward the Capital & Special Projects Reserve, or additional
proposal requests as decided by the Commissioners.
Approved this day of April, 2018.
BOARD OF COUNTY COMMISSIONERS
(ATTEST: MASON BOUNTY, WASHINGTON
a ry, C erk the Board Randy eatherlin, Chair
Meli
APP AS TO FORM: .______ !!�:
,
Kevin Shutty, ommissioner
Tim Whitehead
Chief Deputy Prosecuting Attorney
Terri M. Drexler, Commissioner
C: Clerk of the Board
Treasurer
MASON COUNTY
COMMUNITY SERVICES
Building,Planning,Environmental Health,Community Health
The Department of
Community Services
Treatment Sales Tax
Policies & Procedures
per Resolution # 31-IR
Table of Contents
Section Title Page
A Introduction 1
B Reserve Fund for Capital and Special Projects 1
c Thera eutic Courts Budget Approval and Amendment 3
D Re uest for Proposals 4
E Performance Measures 5
Section A: Introduction
RCW 82.14.460 (2) authorizes the County Legislative Authority to authorize, fix and impose a
sales and use tax in addition to other taxes authorized by law with a rate not to exceed one-
tenth of one percent; and RCW 82.14.460 (3) provides that monies collected shall be solely for
the purpose of providing new or expanded substance abuse or mental health treatment services
and for the operation of new or expanded therapeutic court programs, and section (4)(d) states
that moneys collected under this section may be used to support the cost of the judicial officer
and support staff of a therapeutic court. In Resolution 28-16, the Board of County
Commissioners reauthorized the continuance of the 1/101h of 1% Sales and Use Tax with annual
reports and evaluation.
This funding source has gone by different names in the county such as Sales & Use Tax or 1/10
of 1% that may have created misunderstandings on the purpose and use of funds. Under-
spent budgets can create a fund balance which is an unsustainable funding source for on-going
programs and services.
Budgets have been submitted and approved from different departments and special requests
made throughout the year impacting how the budget operates and creates a risk for over
committing funds.
Therefore, the purpose of the policies and procedures is to establish guidelines for a
collaborative budget development and approval process for the allocation of the Treatment
Sales Tax for Mason County.
Section B: Reserve Fund for Capital and Special Projects
B.1 Policy Overview
The Reserve Fund for Capital and Special Projects will facilitate development of safe and sober
housing to assist in behavioral health recovery, increase access to behavioral health treatment
facilities, and target identified needs as they arise. All projects will be approved by the Board of
County Commissioners of Mason County.
B.2 Policy & Procedures
1. Fund balances resulting in unexpended funds shall be reserved for one-time capital
expenditures or allocated for special projects as approved by the Commissioners.
2. A quarterly budget reconciliation process is enacted to reallocate unspent funds to
contracted agencies, toward the Capital & Special Projects Reserve, or additional
proposal requests as decided by the Commissioners.
3. Any County Department wishing to fund a special project must submit a proposal to
Community Service's Treatment Sales Tax Program Coordinator with the minimum
components:
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• Project or Program Title
• Funding Request
• Purpose
• Needs Assessment
• Rationale with evidence that it qualifies under RCW 82.14.460
• Goals
• Return on investment, savings, cost-benefit analysis, and/or increase in number
of households served by these changes
• Implementation Plan to accomplish the goals and meet expected ROI or cost
saving projections
• Key Performance Measures on inputs, outputs and outcomes
4. Capital projects identified by the County Commissioners will follow the Request for
Proposal (RFP) process.
5. All approved projects will be paid for allowable expenses by submitting a monthly
invoice to the Community Services Financial manner up to the approved allocation.
6. All necessary MOU's or MOA's must be established before any funds are reimbursed.
B.3 Project Examples and Descriptions:
B.3.1 Housing
The Capital Reserve Fund will assist in the purchase of real property for housing that is a
component of a coordinated chemical dependency or mental health treatment program or
service. The County does not intend to own the assets nor fund ongoing services but seeks to
collaborate with private non-profit organizations. Some of the types of housing projects
identified as a need in the community and are associated with mental health and/or substance
abuse treatment include, but are not limited to:
• Oxford Homes
• Fresh Start
• Diversion House (involuntary/ voluntary)
• Step-down House
• Residential Facility
B.3.2 Treatment Facilities
Access to behavioral health treatment facilities is limited in the County forcing many people to
seek services at long distances. The Capital Reserve Fund will assist with the purchase and
construction or reconstruction of real property for providing behavioral health treatment
services. Type of services include, but are not limited to:
• Evaluation and Treatment Centers
• Detoxification services
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13.3.3 Special Projects: Commissioner Approved Allocation of Funds
The County Commissioners reserve the right to allocate one-time funds for special projects.
Any agency or government department requesting funds must adhere to the policies and
procedures above in section B.2.
Section C: Therapeutic Courts: Budget Development &
Amendment Process
C.1 Policy Overview
The board seeks to appropriate 60% of the Treatment Sales Tax to services to assist in the
operation of the Therapeutic Courts such as the judicial officers, support staff, clerk,
prosecution, public defense and Juvenile Services.
C.2 Purpose: To create a collaborative budget development and amendment process between
the Therapeutic Courts and the Department of Community Services.
• Budget Cycle: Annual, January 1 through December, 31
C.3 Budget Timeline
1. June 1 — Community Services will notify Therapeutic Courts and connected departments
of the money available
2. August 1 —A collaborative effort among the therapeutic courts and support staff will
result in the submission of an itemized, programmatic budget and narrative to Mason
County Community Services Finance Manager for review
3. Mid August, budgets due to Treasurer's office
4. October— County Commissioners review budget
5. November— December budgets are approved and finalized
C.4 Budget Expectations:
1. Budget summary by all departments
2. Program Goals for each court such as improve graduation rates or increase program
participation with an emphasis on reducing recidivism.
3. Budget detail by court
4. Itemized list of projected costs for each of the following: Staffing such as Judicial
Officer, Program Manager, Case Manager, Prosecutor, Public Defense, Clerk, Guardian
ad Litem and operational costs (e.g. office equipment, training, supplies, technology,
graduation, travel, case management, and service providers). The itemized list should
provide sufficient detail to easily identify cost justifications including the level of staffing
(percent FTE for each staff and other operational costs (i.e. justification for training,
how many people will attend, and all costs associated with the training. Equipment
should include rationale for the equipment and the make, model and price for each
request).
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5. Expenses will be paid by reimbursement including prosecution and defense time.
C.5 Budget Amendment & Reconciliation Process
1. Budget reviewed quarterly by Mason County Community Services Finance Manager
2. A collaborative effort will be made to reconcile budgets that are tracking over or under
by 10%
C.6 Special Budget Requests:
Any services not directly connected to the Therapeutic Courts, and at the direction of the
County Commissioners, will submit project or program proposals to request funding from the
Reserve Fund for Capital and Special Projects or through the Request for Proposal process.
Section D: Request for Proposal (RFP) Process
D.1 Policy Overview
The board seeks to appropriate 30% of the Treatment Sales Tax to be contracted through an
annual Request for Proposal (RFP) process to fund gaps in services including, but not limited to,
intensive case management related to mental health and substance abuse treatment, insurance
gaps, transitional-aged youth, gaps to fund supportive housing services and other needs
outlined in the Mason County's Community Plan on Behavioral Health.
D.2 Policies:
1. The County Commissioners can decide to fund multi-year grant awards Community
Services will develop the Request for Proposal (RFP) application annually.
2. The release of the RFP application will be approved by the County Commissioners and
followed by a press release. The target date for release is by the end of the first quarter
of the calendar year.
3. Community Services will host any orientations and workshops associated with the RFP.
Community Services staff may answer questions regarding the application and ensure a
fair and equitable process for all applicants.
4. Applications will be open for a minimum of 4 weeks before the due date.
5. An objective scoring panel will score, rank and make funding recommendations to the
County Commissioners. The scoring panel will not consist of Community Services Staff or
have any direct affiliation to agencies submitting applications.
6. Awards will be granted on the fiscal year from July 1 through June 30 of each year.
D.3 Procedures
1. All RFP procedures will be provided with the application in the instructions and any
accompanying disclosure document and be maintained by Community Services.
2. Community Services will maintain a contract monitoring policy and procedure document.
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Section E: Performance Measures
E.1 Policy Overview
To demonstrate that funds are directed to programs that achieve the goals of the therapeutic
courts and community priorities, improvements in program outcomes are expected and will be
assessed through quarterly and annual performance measures.
E.2 Evaluation and Accountability
Programs or services implemented under the Treatment Sales Tax (TST) ordinance are
monitored by Mason County staff. TST grantees will have an evaluation plan with performance
measures developed for each funded proposal. This plan is developed in partnership with
Community Service's Public Health staff. The emphasis will be on capturing data at regular
intervals that can be used to determine whether the Treatment Sales Tax funding met
expectations. Evaluation efforts focus on standardized data collection and reporting processes
to produce the following types of information:
• Quality of services (outputs, inputs)
• Level of change occurring among participants (outcomes)
• Return-on-investment (system savings)
• Adherence to the model (fidelity)
Key measurements are the number of people served and the outcomes of these services with
attention paid to recidivism rates.
A program is considered successful if it can: 1) 'Verify'that, as a result of its activities, specific
individuals or groups are better off than before; 2) Document' that the money funding the
program was spent to achieve the goals that were stated (accountability); 3) Provide 'objective
proof to people outside the program that it was a worthwhile use of resources, and; 4) Identify
strengths and weaknesses to allow for'quality improvement'.
E.3 Required Monitoring & Reporting
All awarded contracts and therapeutic courts will be required to submit performance reports on
a quarterly and annual basis for both fiscal year and, if necessary, calendar year using the
templates provided by the county. Mason County will provide templates but reserves the right
to change the requirements or reporting information to assess and analyze the effectiveness of
funded programs and/or update the Community Health Improvement Plan. The county
reserves the right to require monitoring activities for all funded programs and services. A
narrative report is also requested to explain the number-driven data, speak to trends,
successes, challenges and provide insights for future programming.
E.4 Evaluation Plan and Deliverables for Therapeutic Courts
The core performance measures for the Therapeutic Courts are adapted from the National
Center for State Courts Adult Drug Treatment Courts and Mental Health Courts. The
performance measures may adapt as Washington State standards are adopted or as approved
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by the Mason County Commissioners. Reports are due to Mason County Community Services
quarterly.
The Therapeutic Court staff will provide quarterly briefs to the County Commissioners following
the due dates of the quarterly reports to provide updates on such items as program
deliverables, outcomes, strengths, challenges, feasibility and fidelity.
Drug Family Mental Veterans
A SAMPLE of Recommended Measures Court Recovery Health Court
Court Court
Program Capacity x x x x
Total number of referrals to the prosecutor's office x x x x
Average number of days between eligibility determination
and admission (prosecutor's office sends letter to TC x x x x
program manager)
Average number of days between eligibility determination x x x x
and treatment initiation
Number of Defendants Referred to the referral team x x x x
number with felony x x x x
number with misdemeanor x x x x
Number of referrals offered admission x x x x
number with felony x x x x
number with misdemeanor x x x x
Number of referrals that denied admission x x x x
number with felony x x x x
number with misdemeanor x x x x
Program Carry-in (current number of active participants
continuing in the program from the previous year) x x x x
Beginning population x x x x
The number of NEW participants accepted into the program x x x x
number with felony x x x x
number with misdemeanor x x x x
The numbers of participants that have dropped out or been
withdrawn x x x x
Graduates (retention) x x x x
Ending Population x x x x
Program Utilization (ending population divided by program
capacity) x x x x
Total time in the program (average number of days) x x x x
Recidivism: in-program (the percentage of participants
reoffending during program participation) x x x x
Recidivism: post program - the percentage of participants
convicted of a new offense for up to 2 years after program x x x x
exit, measured annually
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