HomeMy WebLinkAbout2018/08/13 - Briefing (2) BOARD OF MASON COUNTY COMMISSIONERS
DRAFT BRIEFING MEETING AGENDA
411 North Fifth Street, Shelton WA 98584
Week of August 13, 2018
Monday, August 13, 2018
Commission Chambers
9:00 A.M. Executive Session — RCW 42.30.110(1)(i) — Litigation
9:30 A.M. Support Services — Frank Pinter
10:00 A.M. Community Services — Dave Windom
10:30 A.M. BREAK
10:35 A.M. Public Works — Jerry Hauth
Utilities & Waste Management
11:30 A.M. Audit Committee Update — Leo Kim
Commissioner Discussion — as needed
Briefing Agendas are subject to change,please contact the Commissioners'office for the most recent version.
Last printed 08/09/18 at 11:27 AM
If special accommodations are needed,contact the Commissioners'office at ext.419,Shelton 4360-427-9670;Belfair
4275-4467,Elma#482-5269.
Mason County Support Services Department Budget Management
os cot `` 411 North 5 th Street Commissioner Administration
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Emergency Management
Shelton, WA 98584 Facilities, Parks&Trails
360.427.9670 ext. 419 Human Resources
Information Services
Labor Relations
Risk Management
MASON COUNTY COMMISSIONER BRIEFING ITEMS FROM SUPPORT SERVICES
August 13, 2018
• Specific Items for Review
o Amend Resolution regarding the treatment of Lake Management District interest & penalties—
Frank
o Public Works Reclassification Request/Update Non-Represented Salary Range Alignment—
Frank/Dawn
o Boating Ordinance—Timberlakes—Scrivener's error—Frank
o Surplus Property Request from WSDOT to waive the 60-day waiting period if the county has no
interest in on surplus parcel 12106-22-60020 (continued from July 23 briefing) & parcels 32029-
51-01015, 32029-51-01014, 32029-51-01013, 32029-51-01012—Frank
• Commissioner Discussion
o Consider petition for special use regulations on Big Timberlake
JADLZ\Briefing Items\2018\2018-08-13.docx
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Diane Zoren
DEPARTMENT: Support Services EXT: 747
BRIEFING DATE: August 13, 2018
PREVIOUS BRIEFING DATES:
(If this is a follow-up briefing, please provide only new information)
ITEM: Amend Resolution prescribing interest and penalties for late payments for
Lake Management Districts
EXECUTIVE SUMMARY:
The rates and charges for a lake management district (LMD) are billed and collected
on the regular property tax statements. In the final adoption of the tax roll for Mason
Lake Lake Management District (LMD), a resolution was adopted prescribing interest
and penalties for late payments. This resolution stated the penalties and interest on
delinquent rates and charges shall be credited to the LMD fund upon collection.
Lisa Frazier, Treasurer, stated this is incorrect, all interest and penalties are treated in
the same manner as delinquent real property taxes and would be credited to Current
Expense.
RECOMMENDED OR REQUESTED ACTION: Permission to place the Resolution
amending Resolution 54-18 on the August 21 agenda.
ATTACHMENTS: Resolution
Briefing Summary 8/2/2018
RESOLUTION NO.
A Resolution Amending Resolution No. 54-18
A RESOLUTION prescribing interest and penalties for late payments of rates and charges set
under RCW 36.61.270 for Lake Management Districts created pursuant to Chapter 36.61 RCW.
WHEREAS, The citizens surrounding Mason Lake have petitioned and voted to form a lake
management district as proscribed by state of Washington code, and
WHEREAS, RCW 36.61.270 stipulates that the county legislative authority has full authority to
fix rates and charges imposed by a lake management district; and
WHEREAS, RCW 36.61.270 further stipulates that the method of foreclosing on liens for
delinquent rates and charges shall be subject to the provisions of Chapter 36.94 RCW; and
WHEREAS, RCW 36.94.150 stipulates that liens for rates and charges shall be foreclosed in the
same manner as foreclosure of real property tax liens;
WHEREAS, penalties and interest on delinquent rates and charges are treated in the same
manner as delinquent real property taxes and are not credited to the individual district.
NOW THEREFORE BE IT HEREBY RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS for
Mason County as follows:
1. Delinquent rates and charges for Lake Management districts shall be treated in
the same manner as delinquent real property taxes. This includes but is not
limited to interest, penalties, additional costs for collection and foreclosure
proceedings.
27 All penalties and interest on delinquent rates and charges shall be credited to the
ADOPTED this 14th day of August, 2018.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
ATTEST:
Melissa Drewry, Clerk of the Board Randy Neatherlin, Chairperson
APPROVED AS TO FORM:
Terri Drexler, Commissioner
Tim Whitehead
Chief Deputy Prosecuting Attorney
Kevin Shutty, Commissioner
c: LMD#2 File;Treasurer
J:\Lake Management District\Mason Lake LMD 2017-2018 Process\Resolution for interest and penalties.doc
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Frank Pinter/Dawn Twiddy
DEPARTMENT: Support Services EXT: 422
BRIEFING DATE: 8/13/18
PREVIOUS BRIEFING DATES: 8/6/18
If this is a follow-up briefing, lease provide only new information
ITEM: Approval to amend Resolution 52--18 to revise the Non-Represented Salary
Scale Range Alignment by approving the request to the following: approving the
request to reclassify the Public Works Office Manager from a Salary Range 20 to a
Salary Range 23 and remove the Chief Administrative Deputy from the Non-
Represented Salary Range Alignment.
EXECUTIVE SUMMARY: The Public Works Office Manager position meets the criteria
by increasing the required level of education and/or administrative experience based
on a higher level of administrative responsibilities delegated to the position.
The Sheriff's Office and Civil Service Commission has mutually agreed and approved
the Chief Administrative Deputy position would revert to its former classified position
of Finance Manager.
RECOMMENDED OR REQUESTED ACTION: Approval to amend Resolution 52-18
to revise the Non-Represented Salary Range Alignment at the August 21, 2018
Commission meeting.
ATTACHMENTS: Non Represented Salary Range Alignment Resolution
Attachment A
NON-REPRESENTED SALARY RANGE ALIGNMENT
SALARY
RANGE NUMBER CLASSIFICATION TITLE JOB CLASS
46 Community Services Director 1015
Chief Deputy Prosecuting Attorney 2150
Public Works & Utilities Director 4005
Support Services Director 1156
Undersheriff 3000
44 Deputy Director Public Works/County Engineer
Deputy Director Public Works/Utilities & Waste Mgmt 4010
43 Chief Public Defender 1160
Chief Criminal Deputy 3002
Chief Jail 3003
39 Chief Finance Officer 2000
38 DEM/IT/Facilities/Parks & Trails Manager 2059
Road Operations & Maintenance/ER&R Manager 4020
Water&Wastewater Manager 4015
Chief Civil Deputy 3001
37 Administrator, Probation & Juvenile Services 1050
r1hief A ini t aative Deputy 3004
35 District Court Administrator 1180
Engineering and Construction Manager 4030
Superior Court Administrator 1190
Jail Lieutenant 3005
34 Assistant Road Operations & Maintenance Manager 4021
33 Deputy Administrator, Probation Services 1052
Engineer III 4033
Technical Services Manager 4220
Personal Health Manager 2171
Environmental Health Manager 2169
Planning Manager 2080
32 Permit Assistance Center Manager 2090
Budget Manager 1155
31 Public Works Finance Manager 2011
Page I 1 of 2
Attachment A
NON-REPRESENTED SALARY RANGE ALIGNMENT
SALARY
RANGE NUMBER CLASSIFICATION TITLE JOB CLASS
29 Equipment Maintenance Supervisor 4080
Finance Manager 2010
Road Operations & Maintenance Supervisor 4022
Chief Deputy Treasurer 1139
Administrative Services Manager 1153
Human Resources/Risk Manager 1154
Chief Deputy Assessor 1099
Chief Appraiser 1107
Administrative Manager 2149
28 Engineer II 4032
27 Chief Deputy 1108
Elections Superintendent 1080
26 Engineer 4031
25 Program Manager 1 2200
Operations & Maintenance/ER&R Administrator 4200
Therapeutic Court Program Manager 2199
23 Public Works Office Administrator
21 Financial Analyst
Risk & Safety Compliance Manager 1057
Personnel Analyst 1152
Noxious Weed Coordinator 2226
20 Office Manager 2040
19 Official Court Recorder/Judicial Assistant 1193
Official Court Recorder/Family Law Facilitator 1192
Clerk of the Board/Records Specialist 1056
Administrative Clerk 1055
17 Administrative Assistant 1040
13 Administrative Secretary 1046
Legal Secretary 2152
10 Receptionist/Secretary 2041
Therapeutic Courts Caseworker 1185
Page 12 of 2
DATED this_day of 2018.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
ATTEST:
Randy Neatherlin, Chair
Clerk of the Board
APPROVED AS TO FORM: Terri Drexler, Commissioner
Tim Whitehead, Chief DPA Kevin Shutty, Commissioner
RANGE ENTRY STEP 1 STEP 2 STEP 3 STEP 4 STEP 5
"Step 0"
46 9,352.86 9,592.72 9,838.70 10,090.92 10,349.70 10,615.04
45 7,617.74 7,997.42 8,398.40 8,608.44 8,824.08 9,043.10
44 7,434.64 7,807.54 8,198.44 8,402.86 8,612.90 8,828.56
43 7,252.68 7,615.50 7,996.26 8,197.34 8,400.62 8,611.78
42 7,083.04 7,436.90 7,807.54 8,004.12 8,204.06 8,408.48
41 6,907.84 7,252.68 7,616.60 7,806.44 8,001.88 8,201.82
40 6,744.98 7,083.04 7,435.76 7,622.24 7,813.20 8,008.62
39 6,579.88 6,910.12 7,254.96 7,435.76 7,622.24 7,813.20
38 6,422.64 6,743.86 7,080.80 7,259.44 7,437.98 7,625.60
37 6,265.38 6,578.74 6,908.98 7,080.80 7,258.32 7,439.12
36 6,115.98 6,422.64 6,743.86 6,913.46 7,086.48 7,263.90
35 5,968.84 6,267.60 6,580.98 6,744.98 6,914.56 7,087.58
34 5,827.32 6,117.12 6,423.76 6,584.36 6,749.46 6,917.98
33 5,684.64 5,968.84 6,267.60 6,423.76 6,584.36 6,749.46
32 5,551.00 5,828.44 6,118.22 6,270.98 6,428.22 6,588.86 -
31 5,411.74 5,683.52 5,967.72 6,115.98 6,269.84 6,427.10
30 5,285.88 5,549.86 5,827.32 5,973.30 6,120.46 6,274.32
29 5,157.88 5,413.98 5,684.64 5,828.44 5,973.30 6,122.72
28 5,034.28 5,285.88 5,549.86 5,688.00 5,831.80 5,977.82
27 4,911.88 5,156.74 5,412.84 5,549.86 5,688.00 5,829.58
26 4,795.06 5,034.28 5,285.88 5,416.20 5,553.22 5,692.52
25 4,677.12 4,910.72 5,155.66 5,284.76 5,415.10 5,552.10
24 4,567.06 4,795.06 5,034.28 5,160.12 5,288.16 5,421.86
23 4,454.68 4,677.12 4,910.72 5,034.28 5,160.12 5,288.16
22 4,349.14 4,567.06 4,796.20 4,915.24 5,037.66 5,163.46
21 4,242.42 4,454.681 4,678.24 4,795.06 4,914.12 5,036.56
20 4,140.22 .4,348.02 4,565.92 4,679.34 4,797.30 4,916.38
19 4,040.22 4,242.42 4,454.68 4,567.06 4,680.48 4,798.42
18 3,944.78 4,141.34 4,349.14 4,456.96 4,569.30 4,682.76
17 3,848.18 4,041.34 4,243.56 4,350.28 4,458.08 4,570.42
16 3,756.06 3,944.78 4,141.34 4,245.82 4,351.40 4,459.20
15 3,665.08 3,849.30 4,040.22 4,140.22 4,242.42 4,349.14
14 3,576.40 3,754.96 3,942.54 4,041.34 4,142.46 4,246.94
13 3,489.88 3,663.98 3,848.18 3,943.66 4,042.48 4,143.60
12 3,405.641 3,576.40 3,754.96 3,849.30 3,945.94 4,043.60
11 3,323.64 3,489.88 3,663.98 3,756.06 3,850.42 3,945.94
10 3,245.00 3,405.64 3,576.40 3,665.08 3,757.20 3,851.54
9 3,165.26 3,323.64 3,489.88 3,576.40 3,666.22 3,757.20
8 3,090.00 3,242.74 3,405.64 3,491.00 3,577.48 3,667.34
7 3,013.62 3,165.26 3,323.64 3,405.64 3,491.00 3,579.76
6 2,942.88 3,091.16 3,245.00 3,325.88 3,408.98 3,494.38
5 2,870.98 3,013.62 3,165.26 3,245.00 3,325.88 3,408.98
4 2,803.60 2,942.88 3,091.16 3,168.68 3,248.38 3,328.16
3 2,735.06 2,872.10 3,014.74 3,091.16 3,168.68 3,248.38
2 2,668.80 2,802.46 2,942.88 3,015.84 3,092.26 3,168.68
1 1 2,605.901 2,735.061 2,870.981 2,942.881 3,015.841 3,092.26
Human Resources Budget Management
CO6Nr�, Mason County Support Services Department Commissioner Administration
th Emergency Management
411 N 5 Street
Shelton, WA 98584 Facilities, Parks&Trails
Human Resources
360.427.9670 ext. 530 Information Services
Labor Relations
�xw Frank Pinter, Director Risk Management
MEMORANDUM
To: Jerry Hauth, Public Works Director
From: Frank Pinter,Support Services Director
Date: 4/3/18
Subject: Office Manager Reclassification Request
Union/Non Represented: Non Represented
Current Range/Step: Range 20 Step 5 Salary: $49,683 -$58,997
teguested Range/Step: Range 27 or 29
jalary: Range 27$58,944-$69,960 or Range 29$61,895 -$73,476
Requested New Title: Public Works Office Administrator
Background: Per Department's Request
Analysis: An increased volume of the same level of work or added duties of a similar nature already covered by the
current classification or requiring similar skills, education, and experience are not factors to be considered reasons for
reclassification, however with the changes proposed in the revised job description that include administrative
responsibilities to all Public Works management, not just the Director and County Engineer; implements and monitors
plans, policies and legal compliance; directs staff regarding purchasing requirements; assists with the preparation of the
Public Works budget; assists management with fiscal responsibility of divisional budget performance; and finally
prepares or assists with grant applications and prepares and monitors grant progress reports.
Increased education and/or administrative experience reflects the increased administrative responsibilities.A four year
degree or five years progressive office administration experience is greater than the original two year degree with three
years of progressive office administrative experience requirement, as well as an added requirement of a minimum of
two years of local government procurement experience.
The requested changes do not warrant a change in classification to a range 27 or 29 but the Support Services Director
can concur with a reclass to a range 23 at a step 3.The range salary is$53,456-$63,458 and at step 3 is$60,411
IR Recommendation: Recommendation is to reclass the Office Manager position to an Office Administrator position
ased on the attached changes in the job descriptions.
HR Recommended Ranee/Step: Range 23 Step 3 Salary: $60,411
POSITION DESCRIPTION
Title: Public Works Office Administrator Department:
Public Works
Affiliation: Exempt Reports to: Public Works Director and/or Deputy
Directors
Salary Range: Supervises/Directs: Administrative staff and
Extra Help/Temps
Last Revised:
JOB SUMMARY: The Public Works Office Administrator performs a variety of highly responsible
and confidential administrative and technical duties in support of the Public Works Director, Deputy
Directors and Department-wide activities. This position is responsible for planning, organizing,
coordinating and directing the activities required to ensure the Departmental goals are met.
Participates as a member of the Public Works Executive Management Team.
WORK/RESPONSIBILITIES
Provides information and guidance to staff in the absence of the Director and/or Deputy
Directors.
Coordinates communications and assignments during emergency/event response.
Coordinates, assesses activities and distributes information necessary to ensure
departmental programs are adequately managed and that plans and policies are being
carried out.
Implements policies, procedures and office systems to ensure effective office and program
operations in compliance with legal requirements and department goal and objectives.
Directs staff regarding regulations for Public Works purchasing requirements and
interprets Federal, state and county procurement policies and procedures as necessary.
Oversees the County's Vendor, Small Works and Consultant Rosters. Up-dates the
posting requirements for awarded contracts.
Supervises the development and maintenance of detailed records, files and logs on
computerized and manual record keeping systems to assure accurate and reliable data for
producing statistical reports and to ensure the proper evaluation and follow up efforts by
staff. This includes Citizen Complaints, County Road Projects, records retention, retrieval
and destruction.
Oversees Public Record requests and ensures records are reviewed and produced in a
timely and efficient manner. Ensures department records management and retention
practices are in compliance with county and state policies, procedures and regulations.
08/08/18
12:16 PM
Frequently relied upon to provide detailed information and assistance to staff, elected
officials, outside organizations and the public regarding Departmental operations, policies
and limitations.
Prepares agendas and reports; compiles and prepares meeting materials for distribution;
prepares meeting locations; and attends meetings to take notes and compose clear,
accurate, and comprehensive minutes.
Prepares and monitors administration's budget; perform Cost Accounting Management
System (CAMS) data entry, prepare purchase orders, contracts and agreements.
Processes paperwork, forms, reports, correspondence and other documents, including
confidential information, from within the County as well as outside agencies.
Prepares and/or reviews and edits a variety of correspondence, reports, ordinances,
resolutions, agreements, notices, flyers, brochures, newsletters, media releases, news
articles and other informational material about policies, programs, and services. Compiles
information and performs minor research for various studies and reports. Requires
judgment as to content, accuracy, and completeness.
Acts as the Departmental Public Information Officer for managing the Public Works portion
of the County website and developing content for social media platforms for the Public
Works Department.
Receives the public and answers questions; responds to inquiries from employees,
citizens and others, and refers, when necessary, to appropriate persons. Responds to the
public in a courteous, respectful and tactful manner.
Assists in the preparation and refinement of annual budgets for the Public Works
Departments various Divisions.
Monitors revenues and expenditures to assure fiscal control and that assigned
responsibilities are performed within budget.
Makes recommendations regarding administrative policies, programs, services, budgets,
ordinances and agreements.
Assists with and/or prepares grant applications. Monitors grant expenses and prepares
grant progress reports.
Maintains proficiency in and regularly uses MS Windows and MS Office (including, but not
limited to: MS Excel, MS Word, MS PowerPoint, MS Outlook).
Establishes and maintains effective working relationships with individuals at all levels,
including public officials, co-workers, community groups, and the general public. Often
works independently and with limited supervision.
Maintains productivity and self-motivation in accomplishing assigned tasks and duties.
Meets deadlines and develops and follows personal work plan to accomplish assignments
and objectives within available resources.
08/08/18
12:16 PM
Learns, evaluates and applies applicable laws, ordinances, and department rules and
regulations. Follows established procedures and meets adopted standards.
Successfully participates in and completes training and obtains and maintains applicable
certification and/or licensing and eligibility in:
Open Public Meeting Act
➢ Public Records Disclosure and Dissemination
➢ State of Washington Notary Public
Operates office machines/equipment as required. Maintains and orders Departmental
equipment and supplies.
Maintains familiarity with County's geography and landmarks in order to compile
information for reports and publications, and to provide directions and offer assistance.
Has the overarching responsibility for the on-going maintenance operations for the
buildings and facilities to ensure habitability and a smooth running organization. This may
include programming and/or troubleshooting the security/gate, up-dating the gate card
user database, dealing with the facility alarms or the HVAC systems.
On a confidential basis, may be privy to or assists Directors on various issues regarding
contract negotiations, personnel issues, grievances, discipline, job performance,
recruitment and reference and background checks.
QUALIFICATIONS:
Knowledge, Skills & Abilities
Knowledge of:
• Supervisory and office administration principles and practices including budgeting,
direction, coordination and evaluation.
• Federal, State and County Policies, procedures, codes and ordinances governing Public
Works projects including County Road Administration Board (CRAB) Standards of Good
Practice.
• Public Works Department programs, goals, objectives, operation, and policies.
• Accounting principles and practices.
• Government records management laws, policies, rules, regulations and operating
procedures governing recording and archival preservation.
• The Washington Public Records Act, RCW 42.56 including the public records retention
and destruction process pursuant to RCW Chapter 40.14 and Title 434 WAC; Public
Records Act Model rules WAC 44-14 and the Open Public Meetings Act.
• Computers and electronic data processing, including Microsoft Office Suite and other
specialized software.
• Construction and form of County ordinances, resolutions and documents.
Skills in:
• Oral and written communication.
• Organizational and administrative skills.
08/08/18
12:16 PM
• Accurate typing skills with a required minimum of 30 wpm.
• Assessing and prioritizing multiple tasks, projects and demands.
Ability to:
• Deal tactfully and courteously with individuals of all levels and maintain composure in
difficult and/or stressful situations with frequent interruptions and maintain a non-
judgmental attitude towards others.
• Establish good and effective working relationships with superiors, subordinates,
coworkers, public officials,.citizens, representatives from other agencies, community
groups and the general public.
• Be self-motivated, able to work independently with minimal direction, and keep
deadlines.
• Effectively communicate verbally and in writing in English, and to understand, follow
and transmit written and oral instructions.
• Perform arithmetic computations and data entry functions accurately.
• Exercise independent judgement, discretion, and confidentiality at all times.
• Perform the physical demands and essential duties and responsibilities described.
• Establish and maintain effective record keeping and information systems.
• Analyze complex office problems and develop and recommend solutions.
• Work under broad guidelines and must demonstrate considerable judgment and
initiative while exercising discretion and confidentiality.
Education and Experience -- Any equivalent combination of education and experience
which provides the applicant with the knowledge, skills, and abilities required to perform the
job.
• Four years of college level course work in business, administration and/or five years of
progressively responsible office administration experience, preferably in a Public Works
environment, with at least four years of progressively responsible executive management
experience.
• Social media/press release experience.
• Two years of government Public Records Act and Record Management experience.
• Minimum of two years of local government procurement experience.
Licenses, Certificates and Other Requirements:
• Must possess a valid Washington State Driver's License with a good driving record.
• NIMS and ISC Certification preferred, but must obtain NIMS certification within one
year.
• Annual Public Records Officer trainings and/or Certified Public Records Officer
01/22/18
12:57 PM
MASON COUNTY POSITION DESCRIPTION
Title:Office Manager Department: Public Works
Affiliation: Exempt Reports to: Public Works Director and
County Engineer
supervises: Secretary/Receptionist,
Contracts Assistant, Clerical/Temps
JOB SUMMARY: The Office Manager provides confidential administrative and
technical support to the Public Works Director and County Engineer.
Responsibilities include providing information to staff and the general public,
scheduling and calendar management, preparing correspondence,maintaining
databases, tracking activities and a variety of support and special assignment.
Coordinates or leads special projects and completes a variety of complex
assignments in an independent manner. Participates as a member of the
executive management team.
This position is privileged to information regarding confidential employee-
relations issues. The position, thereby, also has a significant nexus to labor-
management relations and the process by which management labor-relations
policies are developed (i.e.,has access to confidential information and/or a role
concerning the development of the management policies or strategies).
WORK/RESPONSIBILITIES
On a confidential basis,may be privy to or assists Director on various issues
regarding contract negotiations, personnel issues, grievances, discipline,job
performance, recruitment and reference and background checks.
Reviews, prioritizes and forwards incoming correspondence to appropriate
departments for response. Composes correspondence requests and prepares
documents applying considerable knowledge of department objectives and
policies.
Performs research and compiles data.Designs databases and other programs to
track and analyze information, and prepares materials for presentations, as
needed.
01/22/18
12:57 PM
Provides information and guidance in the absence of the Director. Coordinates
communications and assignments during emergency/event response.
Researches and drafts recommendations of procedures, services, and activities
within Public Works. Coordinates services or programs with other agencies.
Prepares and monitors administration's budget and/or financial records;
compiles data and prepares estimates, statements, statistical reports,billings and
other business reports.
Responds in person and on the phone to public inquiries; directs requests for
information to the correct department or official; tracks public inquiries to insure
timely response.
Manages the staff that coordinates citizen requests for public information,
inquires and complaints.Makes appropriate referrals for action and response,
does information-gathering and problem- solving, monitors process/
communication to assure timely response and resolution to citizen's concerns.
Serves as liaison between Commissioners, The Department's managers, other
agencies, the general public and the Director and/or County Engineer. Responds
to requests for information on general and legal issues
Schedules appointments and meetings, and coordinates the logistics for setting
up large meetings/events.Manages and maintains calendars.Determines
agendas and supporting materials, prepares minutes and other reports, and
independently conducts follow-up assignments as requested.
Coordinates or leads department-specific projects or assignments. Coordinates
projects between staff members, and follows up with staff on issues/projects on
behalf of the Director or County Engineer.
Provides leadership and guidance to other administrative support positions.
Regular, reliable and punctual attendance.
Shows initiative in performing job functions and providing support as needed in
Department functions outside primary responsibility.
Performs related work as required.
01/22/18
12:57 PM
WORKING CONDITIONS:
Works indoors in a clean, climate-controlled workspace. Essential tasks involve
reading and review of written documents and the use of personal computer
software applications; oral communications both in person and via telephone.
Lifting and carrying of records or other materials weighing up to 30 lbs.maybe
required on an occasional basis. Generally work is fast paced and requires the
ability to multi-task within assigned timelines.Work may involve the incumbent
having to attend evening meetings.
Position requires mental acuity to ensure thorough analysis of situations in a
fast-paced environment. Employee is required to maintain confidentiality of
information within the department. The employee may be required to deal with
irate, disgruntled and sometimes hostile individuals requiring the use of conflict
management skills. Employee is frequently required to perform work in
confidence and under pressure for deadlines, and is required to maintain
professional composure and tact, patience and courtesy at all times.
QUALIFICATIONS
Knowledge, Skills &Abilities
Knowledge of
• Public Works programs, goals, objectives, operation, and policies is required.
• Local government operations, ordinances, statutes, and policies.
• Principles and practices of office management and work organization.
• Accounting principles and practices.
Ability to:
• Work under broad guidelines and must demonstrate considerable judgment,
initiative, exercise discretion and confidentiality.
• Communicate effectively both orally and in writing.
• Analyze complex office problems and develop and recommend solutions.
• Establish effective working relationships with superiors. Subordinates, other
• organizations and the general public.
• Use a personal computer and applicable software relevant to department
requirements.
lam. n i
01/22/18
12:57 PM
Education and Experience--Any equivalent combination of education and experience which
provides the applicant with the knowledge,skills,and abilities required to perform the job.
• An Associate's Degree in office support, general business, or another closely
related field.
• Three years of progressively responsible office administrative experience,
preferably in a Public Works environment,with at least two years in a senior
level office support position.
• Experience independently coordinating projects and creating complex
documents and reports.
Licenses, Certificates and Other Requirements:
• A valid Washington State drivers license.
• Maintenance of current skills and additional training as needed.
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Diane Zoren
DEPARTMENT: Support Services EXT: 747
BRIEFING DATE: August 13, 2018
PREVIOUS BRIEFING DATES:
If this is a follow-up briefing, please provide only new information
ITEM: Consider petition for special use regulations on Big Timberlake
EXECUTIVE SUMMARY:
Pursuant to MCC 9.04.230, a petition with 34 signatures (minimum is 25) was received
and Support Services staff has verified the signers are Mason County property owners.
The petition is requesting County Code be changed allowing special use regulations on
Big Timberlake.
A copy of the petition has been sent to the Sheriff's office.
Along with the special use regulations, 'MCC 9.04.230 (g) When special use
designations conflict with other regulations, the more restrictive regulations shall
apply"will need to be deleted.
RECOMMENDED OR REQUESTED ACTION: If the Board wishes to consider these
special use regulations, staff recommends a public hearing be set on September 11
ATTACHMENTS: Petition
Briefing Summary 8/2/2018
Clerks �I C��C✓, SC�n 0r6cbl,
PETITION FOR SPECIAL USE REGULATIONS ON BIG TIMBERLAKE
Timberlake Community is petitioning for Special Use Regulations for Big Timberlake because of its
smaller size and unique shape which requires adapting speeds and distances to maximize use while
maintaining safety and reducing wake damage. With this petition,the Timberlake Community informs
the Mason County Commissioners that we have an active Lake Safety Committee that enforces lake
safety and use rules while observing and patrolling lake activities. Timberlake's Lake Safety and Use
Rules were recently updated and recorded with the county and are included with this petition. These
updated rules were established to promote safety as the highest priority while maximizing lake use and
reducing shoreline and property wake damage. The Timberlake Community has a long history of
engaged lake rules enforcement and accident free lake use at its present buoy placement and spacing.
The Timberlake Community is commiUed to maintaining its excellent safety record.
Timberlake Community wishes to take exception with the buoy placement as proposed by Mason
County. In order to continue enjoying motorized water sports and activities on Big Timberlake,it is
necessary for the Timberlake Community to petition the Mason County Board of County Commissioners
to adopt Special Use Regulations as outlined in Mason County Code (MCC)9.04.230—Restricted areas—
Special Use Regulations.
Timberlake and Mason County residents ask the Mason County Board of County Commissioners to
adopt Special Use Regulations for Big Timberlake as follows:
Amend MCC 9.04.130 as follows:
9.04.130-Speed regulations.
(a)Speed limits.No vessel shall exceed the following speeds:
(1)Within one hundred feet of a swimmer or permanent structure,six miles per hour;
(2)Within one hundred fifty feet from shore on every body of water,any speed capable of creating a
harmful wake,but in no event,a speed In excess of six miles per hour.
(3)Within one hundred fifty feet of any vessel hot propelled by a motor,six miles per hour;
(4) In fresh water lakes,one hour after sunset to one hour before sunrise, eight miles per hour;
(5)During daylight hours in unrestricted areas,fifty miles per hour, unless otherwise posted;(6)Within
three hundred feet on any public boat launch,six miles per hour.
(6)Special Use regulation: Speed limits on Big Timberlake shall not exceed five miles per hour within 75
feet of a swimmer, permanent structure,shoreline, or in the lake waters around both islands The speed
limits outside of these areas shall follow the Lake Safety and Use Rules—25 miles per hour when towing
tubes or wakeboards and 35 miles per hour when skiing or boating. Before 10.00 am or after 8.00 pm or
dusk whichever comes first,the speed limit shall not exceed five miles per hour on all lake waters
Amend 9.04.135—Water Skiing as follows:
9.04.135-Water skiing.
No vessel shall be operated with a water skier or other occupied contrivance in tow unless:
(a)The vessel is occupied by two persons,one legal operator according to Section 9.04.035 and one
observer at least twelve years of age.
(b)Pattern.All vessels shall go in a counter-clockwise pattern in accordance with Section 9.04.125.
4
(c) Both vessel and person in tow are over three hundred feet from shoreline of saltwater or one
hundred fifty feet from the shoreline of freshwater and any pier or restricted area thereof, provided;
that the person being towed may start at the shore or a pier and must proceed directly to a point at
least three hundred feet from the shoreline of saltwater or one hundred fifty feet from the shoreline of
freshwater before paralleling the shoreline;provided further,that persons in tow may return to shore or
a pier at an angle of no less than forty-five degrees to the shoreline with the shoreline on the right of the
person being towed,maintaining the counter-clockwise direction.The towing vessel must maintain its
distance from shoreline and reduce speed on returning towards shore to avoid any shoreline wake
damage to docks and frontage.
(d) Special use regulation: Both vessel and person in tow shall be a minimum of 75 feet from the
shoreline on Big Timberlake.
Amend 9.04.235—Shoreline marker buoys as follows:
9.04.235-Shoreline marker buoys.
(a) Lake waterfront property owners may place one appropriate floating buoy one hundred fifty[feet]
from their respective shoreline to mark the minimum water skiing distance on fresh water.Such buoys
shall be anchored individually and shall not be connected to any other neighboring buoy by any means.
An appropriate buoy shall be round in shape,with a diameter of at feast twelve inches, and shall be red
in color.Any person choosing to place out such a buoy shall assume all responsibility for the buoy.
(b) Special use regulation: Timberlake Community may place appropriate floating buoys to demarcate
waterskiing lanes and other motorized watersports at a distance no less than 75 feet from the shoreline
on Big Timberlake.
E C €'z�
i
Mason County
Commissioners
After Recording Return To: 2091050 MASON CO WA
04116/2010 02:31 Pit Rfi50L
Timberlake Community Club, Inc. TTMBERLPKE COMMUNITY CLUB #113078 Roo Fee:(Illllll'IllllIli Illllll�ll IIIIIIIII iIIIIIIIIIIIIJIIIIIIIIIIIIIIII!IIIIIIIfs'8.0� Pages: 5
2880 East Timberlake West Drive I I
Shelton WA 98584
DOCUMENTTITLE: Timberlake Community Club Resolution 2016-01
Resolution regarding.Claims of Disability
Accommodations
REFERENCE NUMBERS OR RELATED N/A
DOCUMENTS
GRANTOR I Timberlake Community Club, Inc.
GRANTEE ! Public—residents of the Timberlake Community
LEGAL DESCRIPTION Timberlake Divisions 1-13
ASSESSOR'S PROPERTY TAX, (PARCEL NO.) Division 1—20018-50-00001 thru 22018-50-09162
Division 2—20017-50-00001 thru 22017-50-00908
Division 3—22018-51-00001 thru22018-51-00902
Division 4-22018-52-00001 thru 22018-52-00061
Division 5—22018-53-00001 thru 22018-53-00903
Division 6—22018-54-00001 thru 22018-54-00088
Division 7—22017-50-00001 thru 22017-50-00104
Division 8—22007-51-00001 thru 22007-51-90933
Division 9—22017-51-00001 thru 22017-51-00169
Division 10—22017-52-00001 thru 22017-52-00088
Division 11—22017-53-00001 thru 22017-53-00900
Division 12—22018-55-00001 thru 22018-55-00018
Division 13—22008-50-00001 thru 22008-50-00900
Timberlake Community Club
Resolution 201802
.LAKE SAFETY RULES TO INCLUDE BOAT OWNERS AND OPERATORS
This Revision supersedes Rev. 1/96 and prior Lake Safety and Use Rules
c
Timberlake members and their gruests are required to follow all Federal,Washington State,Mason County
and/or Timberlake Community Club (TLCC) Lake Rules/Regulations/Restrictions and Laws. The
following TLCC Lake Safety and Use Rules are meant to keep all lake activities as safe as possible while
considering how to reduce potential boat wake damage to shorelines, bulkheads, docks, and member's
personal property. TLCC members are responsible to inform their guests and ensure that they abide by the
TLCC Lake Safety and Use Rules.
Timberlake Community Club hake Safetv and Use Rules
1. LAKE SAFETY AND USE RULES CONMUTTEE
a. Members of the Lake Safety and Use Rules Committee will be observing and patrolling lake
activities to help provide a safer lake environment by enforcing TLCC rules and reporting
violations to the TLCC Board.
b. Lake Safety and Use Rules Committee members will be wearing name tags and will display blue
flags while patrolling.
c. Please listen to and cooperate with their directions,remember they are volunteering to help keep
our lake use and activities as safe as possible
2. SVr]ABM1'G ON THE BIG LAKE:
a. Swimming is allowed ONLY in designated community swim areas,no wake areas around islands,
and on the shoreline side of buoys between 10:00 am and 8:00 pm or dusk whichever comes fnt.
Before 10:00 am and after 8:00 pm or dusk swimming is allowed in all areas.
3. FISHING ON THE BIG LAKE:
a. Fishing is allowed in no wake areas around islands and on the shoreline side of buoys between
10:00 am and.8:00 pm or dusk whichever comes first. Fishing is allowed in all areas (except for
the boat launch area)outside of these hours or anytime when there are no fast moving power boats
using the lakeside of the buoys.
4. LITTLE LAICE
a. NO MOTORS OF ANY KIND ON ANY I�TATERCRAFT ARE ALLOWED, except for pre-
approved purposes by the TLCC Board.
b. Boating, fishing, floating, swimming, or any other water activities may take place anywhere on
the Little Lake.
c. Do not touch aerating pipes anclJor fountains.
S. ALL NON-MOTORIZED AND/OR HUMAN POti'VERED BOATS, BOARDS, KAYAKS,
CANOES,FLOATS,ETC., ON THE BIG LAIC
a. Must stay in no wake areas around islands or on the shoreline side of buoys between 10:00 am
and 8:00 pm or dusk whichever conies first.
b. Secure all floats and water toys no fiuther than 40 feet from the shoreline while in use. To increase
safety and courtesy, secure floats and water toys next to the shoreline or on shore when they are
not being used so they do not block waterways or the shoreline side of the buoy line.
6. 11'IOTOR BOATING ON TRE BIG LAIC
a. ONLY TLCC MEMBER'S REGISTERED BOATS ARE ALLOWED. Guest's boats are NUT,
allowed..
b. All boats shall be operated in a counter-clockwise direction around the lake.
c. Member's boats requiring Washington State Registration (16 feet or longer anal/or with greater
than 10 horsepower motors)must be registered with the Timberlake Community Club prior to use.
To Register a boat with TLCC,provide the following:
1) Completed TLCC boat registration form,
2)Washington State Boater Education Card or another State Boater Education Card meeting WA.
requirements.
3)Current State original boat registration.
d. Registered boats must display a TLCC decal and the member's Division and Lot number.
1)Decals shall be placed on the right side of the boat windshield or on the right side where easily
visible.
2)Numbers shall be 3 inches high in a contrasting color to the boat's hull and placed on the back
right side.
e. Members are allowed only one motor boat on the lake at a time.
f. Maximum motor boat length is 19 feet including Pontoon boats—No houseboats or enclosed cabin
cruisers.
g. The use of any method that increases a boat's wake is STRICKLY PROHIBITED such as
intentionally overloading a
boat,the use of ballast tanks/bladders or wake/surfplates or gates.
b. AE boats are responsible for their own wake.
i. No personal watercraft are allowed—jet skis,remote controlled towing devices, etc.
j. Buoys are set at TLCC Board approved distances-some exceptions may be made to help increase
safety and/or to reduce potential boat wake damage to shorelines,bulkheads,docks,and member's
personal property. NO TLCC MEMBERS OR THEIR GUESTS MAY MOVE BUOYS without
prior approval from the TLCC Board. Do not use buoys as floatation or mooring devices.
k. Operating a boat under the influence of Drugs or Alcohol is STRICKLY PROHIBITED. Report
suspected violators immediately to local authorities.
1. Boat speeds and times on the Big Lake shall be as follows:
a. Lakeside of the buoys
i.Boating/Skiing 10A0 am until 8:00 pm/Dusk 35 mph Maximum
ii.Tubing/Wakeboarding 10:00 am until 8:00 pm/Dusk 25 mph Maximum
b. Shoreline side of the buoys and all no wake areas around the islands
i.All boats All Times 5 mph Maximum (NO
WAKE)
c. All other times for entire lake 5:00 pm/Dusk until 10:00 am 5 mph
Maximum (NO WAKE)
7. BOAT RULES tiVHU E TO`I-JNG
a. Members and/or their guests shall have a capable/responsible boat operator and a
capable/responsible observer/flagger/spotter while towing people.
b. All people being towed are required to wear USCG approved lifejackets or flotation aids(skier's
vest).
c. It is the responsibility of the boat operator to make sure people being towed are always kept on
the lakeside of the buoy line.
d. Skiers wishing to"drop a ski"must do so at the buoy line and not in the ski lane.
e. A red or orange 12"X 12"safety flag shall be held up to denote people in the water and should
be used until the people being towed are either out of the water or back to being towed. Under no
circumstances shall a towing boat continue down the lake and leave a person in the water.
f. The emergency turn area is toward the middle of the lake.
g. When entering the boat traffic pattern from the shoreline side of the buoys, make sure the boat's
motor has crossed the buoy line toward the lake before accelerating. This will help increase safety
and reduce the impact of the boat's wake.
8. BOAT LAUNCHING,PARKING,AND TIE UP
a. Power boats can only be launched at the TLCC designated launching ramp and not from a
member's property.
b. Boat trailers can only be parked at the designated TLCC boat launch parking lot or on the
member's.property.
c. Boats can be tied up at.the launching dock temporarily while putting the boat in or taking it out of
the lake.
d. Boats may also be tied up at the Island Park dock at the north end by the foot bridge, 48-hour
maximum.
9. SAFETY AND COURTEOUS LAIC USE BEHAVIORS
a. Boaters—Keep your boat away from the buoy line when possible,this will help reduce potential
boat wake damage to shorelines, bulkheads, docks, and member's personal property. This will
also provide a greater safety buffer between boats moving fast and slow moving boats and people
swimming and/or floatini. Also, move away from people on stand-up boards, kayaks, canoes,
slow moving boats,people fishing,and all animals.
b. Swimmers, bloaters, Slow'IN-loving Boats,Kayaks, Canoes, Stand-up Boarders, etc.; stay on the
shoreline side of the buoys and closer to the shoreline. This will help provide a greater safety
buffer from boats traveling at higher speeds.
c. All boats shall use legal navigation lights after sunset.
d. Every member is ultimately responsible for thea own behavior and safety and the behavior and
safety of their guests.
e. These behaviors will enhance lake safety and promote courtesy so we can all use and maximize
our lake environment.
i Please Think of Safety and Courtesy First,there are no ndes that can replace Common Sense,
Good Judgement,and Courtesy to others.
This policy which was duly enacted by the Timberlake Community Club Board of Director,pursuant to
the By Laws and . her Lawful authorities,on the_day of ,2018
Board President: Tom Hanson Board Secretary: Linda Bruder
Ratified by TLCC Membership__ ,2018_
Amended by Board of Directors ,2018
STATE OF WASHINGTON )
COUNTY OF MASON )
On this day of 2018, personally appeared before me
76w. a S.,w , personally lmown to me, provided to me on the basis of
satisfactory evidence to be the President of Timberlake Community Club,the corporation that executed
the foregoing instrument, and aelmowledged that said instrument to be the free and voluntary act and
deed of the said corporation; for the uses and piuposcs therein mentioned, and oath stated that he is
authorized to execute said document.
WITNESS my hand and official seal affixed the day and year above written.
PRINT NAME: Sh*--, f ✓ i. LA-,J..(u A J
NOTARY PUBLIC LN'AND FORT STATE, Notary Public
OF WASHINGTON.residing in State of Washington
My commission expSHEILA M HEDLUND
MY COMMISSION EXPIRES
AUGUST 20,2019
STATE OF WASHINGTON )
ss.
COUNTY OF NiASUN )
On this day of 2018, personally appeared before me
Lt.vl8,,-- 16 6�t=� , personally ],mown to me, provided to me on the basis of
satisfactory evidence to be the Secretary of Timberlake Community Club,the corporation that executed
the foregoing instrument, and acknowledged that said instrument to be the free and voluntary act and
deed of the said corporation, for the uses and purposes therein mentioned, and oath stated that he is
authorized to execute said document.
)�TITNESS my hand and official seal affixed the day and year above written.
PRINT NAME: S Gi tA(a.
NOTARY PUBLIC IN AND FOR THE STATE
OF WASHINGTON,residing i �CrsY�
My commission expires 0 -?.�b- t
Notary Public
State of Washington
SHEILA M HEDLUND
MY COMMISSION EXPIRES
AUGUST 20,2019
Resolution No. 2018-01 - Pa.ge 4
I attest that I am a permanent resident of Mason County and I am authorized to petition the Mason
County Board of County Commissioners to adopt the above stated Special Use Regulations for Big
Timberlake.
1)01�Crx C � (Print Name) (Sign e) (Mason County Address)
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19-71
I attest that I am a permanent resident of Mason County and I am authorized to petition the Mason
County Board of County Commissioners to adopt the above stated Special Use Regulations for Big
Timberlake.
(Print Name) (Signature) (Mason County Address)
Ll uoo
� 2.
SV S OV
4. S CtiCY' r�' W�
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21,
22.
23.
24.
25.
26.
27.
28.
29.
30.
9.04.230-Restricted areas—Special use regulations.
(a) The board of county commissioners may designate certain restricted areas for a specific purpose or
activity.No person shall operate a vessel within a restricted area;provided,that this section shall not
apply to vessels engaging in or accompanying the activity to which the area is restricted.
(b) The board of county commissioners may designate special use regulations for specific bodies of
waters and/or specific areas within those bodies of water.
(c) The board of county commissioners shall establish a process for citizen petition, for establishing
restricted areas/special use regulations which shall,at a minimum,contain the following steps:
(1) Petition with twenty-five or more signatures from permanent residents of Mason County. A
permanent resident of Mason County is a person who spends most of their time in Mason
County and who has a verifiable Mason County address. The board of county commissioners
shall determine the sufficiency of the petition;
(2) Public hearing;
- - 1 _____ _- Comment[dZl]:This is redundant and
-------- ------
(4) Report from sheriff addressing safety and enforcement issues. I contusing
(d) The board shall consider the following factors when deciding upon designation of a restricted area
and/or special use regulation(s):
(1) Does the request improve/enhance the public use of the waterway?
(2) Does the request increase public safety of life and property?
(3) Will the request increase the public liability?
(e) Designations under this section shall be made by resolution.
(f) Designations under this section shall be fully enforceable under this chapter.
may-
(Res.No.55-16,Att.A, 8-16-2016)
Attachment B
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Lydia Buchheit
DEPARTMENT: Community Services-Public Health EXT: 404
BRIEFING DATE: 8/13/18
PREVIOUS BRIEFING DATES:
If this is a follow-up briefing, please provide only new information
ITEM: Division of Behavioral Health Resources (DBHR) contract HCA #1763-94262
renewal 7/1/18-6/30/19
EXECUTIVE SUMMARY: (If applicable, please include available options and
potential solutions):
This is a renewal of an annual contract from DBHR that provides funding for our
substance abuse preventative work. It includes state funding from the dedicated
marijuana account.
BUDGET IMPACTS: Already in 2018 budget
RECOMMENDED OR REQUESTED ACTION:
Put on Consent agenda for approval for 8/14/18
ATTACHMENTS:
HCA contract 1763-94262
Briefing Summary 8/9/2018
Attachment B
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Kristopher Nelsen, PAC Manager
DEPARTMENT: Community Services Department EXT: 359
BRIEFING DATE: August 13th, 2018
PREVIOUS BRIEFING DATES: N/A
If this is a follow-up briefing, please provide only new information
ITEM:
Update on SmartGov with a tentative 2-day closure mid-October for user
training.
EXECUTIVE SUMMARY:
In preparation for SmartGov implementation, the department will be combining
the fall 2018 all staff training session with the county's new permitting data
system training. These training sessions will include county staff from
Information Technology, Permit Assistance Center, Building, Planning, Fire
Marshal, Environmental Health, Public Health, Food, Water Quality, Code
Enforcement, Public Works, Clerical, and Administration.
The County's Emergency Operations Center (EOC) has been reserved as a
training workshop given not in use during this time. Both Public Works training
rooms A and B have also been reserved. These workshop sessions are essential
for preparing staff for the week following implementation. Training goals are to
retain adequate service while in transition and minimize response down time
post-transition.
BUDGET IMPACTS: Public Notice
RECOMMENDED OR REQUESTED ACTION:
Add New Release to October 2nd, 2018 agenda.
ATTACHMENTS:
Briefing Summary 8/8/2018
Attachment B
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Lydia Buchheit
DEPARTMENT: Community Services-Public Health EXT: 404
BRIEFING DATE: 8/13/18
PREVIOUS BRIEFING DATES:
If this is a follow-up briefing, please provide only new information
ITEM: Caller ID showing (Mason County Sheriff)
EXECUTIVE SUMMARY: (If applicable, please include available options and
potential solutions):
The ID showing Mason County Sheriff is getting more and more difficult to conduct
our business with the public. It is making the person receiving the call hesitant to pick
up the phone and we are having to do triple the calls and work to try and connect with
our communicable disease and other clientele. It is poor customer service.
TJ Cannon from IT will join the briefing to share his investigation results and discuss
suggestions.
BUDGET IMPACTS:
none
RECOMMENDED OR REQUESTED ACTION:
We need a permanent fix to this issue.
ATTACHMENTS:
None
Briefing Summary 8/8/2018
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: David Windom
DEPARTMENT: MCCS EXT: 260
BRIEFING DATE: August 13, 2018
PREVIOUS BRIEFING DATES:
If this is a follow-up briefing, please provide only new information N/A
ITEM: Six month financials
EXECUTIVE SUMMARY: (If applicable, please include available options and
potential solutions):
Mason County Community Services presents current financials for Q1 and Q2
2018
BUDGET IMPACTS: None
RECOMMENDED OR REQUESTED ACTION: Discussion
ATTACHMENTS: Community development and Public Health Finance
PowerPoi nts.
Briefing Summary 8/8/2018
8/8/2018
DCD FINANCIALS
2018
2016-2018 DCD Revenue vs Expense
$200,000
$150,000 ---- -
$100,000
$50,000
$0 —
-$50,000
-$100,000 lan Feb Mar j Apr May Jun lul Aug Sep OR Nov Dec
—2016 $57,908 -$5,853 $64,419 $24,201 $11,279 $74,306 $152,164 $38,806 $32,791 $30,449 -$23,586 -$34,628
2017 -$15,483 -$46,966 $52,536 -$23,036 $6,409 $10,580 $57,845 $11,192 44,625 $1,795 1 -$23,652 433,645
—2018 -21 -24541 -35648 -2102 1 32796 -11918 49967
1.
8/8/2018
2018 Expenses vs Budget
$200,000
$180,000
$160,000
$140,000
$120,000
$100,000
$80,000
$60,000
540,000
520,000
$0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
—2018 Monthly Budget —2018 Salaries Budget —2018 Monthly Expense —2018 Salaries Actual
2015-2018 Revenue('17& '18 YTD)
$2,000,000
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
U—n uixl p..,, Inixrgovarnmemol Goods and$-Ices Fires w Pan 11— Misc.R.— Totcl
•2015 x2016 j2017R-v-. G2018Rav-ree
2
8/8/2018
REVENUE BY SOURCE
2018 Revenue
$20,099 $3,456
$553
So
•Licenses and permits a Intergovernmental r Goods and Services Fines c
2018 Operating
.0000 February= 30K Paladin
March=39.9K indirects,
unemployment
April= 10K Paladin
June=40k indirects,
40000 reserve for technology
30000 71
't
20000
10000
's
3
8/8/2018
2018 PUBLIC HEALTH FINANCIALS
J
2016-2018 PH Revenue vs Expense
§350,000 _-
§300,000 - -
§250,000 — - - -- - — --
§200,000 __.- --_-- —_-- - -
§150,000
£� §100,000
S
Z §50,000
§0
-§50,000
-$100,000
-$150,000
-§200,000 Jon Feb 6br Apr My Jvn J.1 Aug Sep Ocr Nov Dec
—•2016 5767]81 §36,562 §30,623 -§78,527 -§75,081 -544,878 -§41,883 §145,124 -§118,489 -§37,079 -547,144 §291,986
2017 130225 -5090 -72049 -82967 -48177 -110893 47228 31816 -99380 -84510 126610 -47679
—2018 176437 1 -32379 1 -148771 -16220 1 29083 -80365
1
8/8/2018
PH Fund Balance
s600,aao
ssoo,000
saao,aaD
$300,000
$200,000
$300,000
$0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
-2016 $290,862 $367,425 $3S8,049 $279,521 $204,439 $159,560 $117,677 $262,801 $144,312 $107,232 $60,088 $352,074
-2017 $526,295 $521,205 $449,155 $366,188 $318,010 $207,117 $254,405 $286,222 $186,841 $102,331 $228,942 $181,263
-2018 $357,700 $325,320 $176,549 $160,329 $189,413 $109,047
-2016 -2017 -2018
----- PH Expense vs Budget 2018
-2018 Monthly Budget
$250.000
-20185alaries Budget
-2018 ManthlY Evoense
$200,000
$150,000
$100,000
$50,000
50
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
-2018 Monthly Budget $185,760 5185,760 $185,760 $165,760 $185,760 $185,750 $185,760 5185,760 $185,760 $185,760 $185,760 $185,760
-2018Sa4ie18udpt $90,101 $90,101 $90,101 $90,101 $90,101 $90,101 $90,101 $90,101 M101 $90,101 $K101 $90,101
---2018 Monthly Eypense $155,006 $189,498 $203,801 $164,812 $146,770 $239,153
2018 Salaries AR I $89,333 $91,257 $90,621 $91,986 $91,262 $90,122
2
8/8/2018
2018 PH Operating Expense vs. Budget
120,000
100,000
80,000
60,000
40,000
i
20,000
Ian Feb Mar Apr May Iua Jul Aug Sep Oct Nov Dec
Budget 51,139 51,139 51,139 51,139 51,139 51,139 51,139 51,139 51,139 51,139 51,139 51,139
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MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: David Windom
DEPARTMENT: MCCS EXT: 260
BRIEFING DATE: August 13, 2018
PREVIOUS BRIEFING DATES:
If this is a follow-up briefing, please provide only new information N/A
ITEM: Strategic Planning
EXECUTIVE SUMMARY: (If applicable, please include available options and
potential solutions):
Mason County Community Services brings forward its strategic plan.
BUDGET IMPACTS: Unknown
RECOMMENDED OR REQUESTED ACTION: Discussion to explore the
strategic plan and direction of MCCS
ATTACHMENTS: Strategic Plan, Community Health Workplan, DCD Workplan
Briefmg Summary 8/8/2018
MASON COUNTY
COMMUNITY SERVICES
Building,Planning,Environmental Health,Community Health
Strategic
2018- 2020
Plan
Creating a safe and healthy Mason County
The 2018-2020 Mason County Community Services Strategic Plan serves as a tool for guiding the
allocation of agency resources and focusing development efforts proactively. It also serves as a
vehicle for communicating with our partners to ensure that all people in have the opportunities
they need to thrive in a safe and healthy Mason County.
Contents
I.Introduction....................................................................................................................................................................................3
II.Planning Process.........................................................................................................................................................................4
III.Guiding Statements..................................................................................................................................................................5
Vision................................................................................................................................................................5
Mission.............................................................................................................................................................5
Values...............................................................................................................................................................5
IV.Context and Challenges..........................................................................................................................................................6
PublicHealth.................................................................................................................................................... 6
CommunityDevelopment................................................................................................................................7
V.Strategic Goals, Objectives,and Initiatives..................................................................................................................8
VI. Implementation.......................................................................................................................................................................10
AppendixA..........................................................................................................................................................................................11
ShortTerm Work Plans 2018......................................................................................................................... 11
21 Page
I. Introduction
Mason County Community Services has combined community development functions of
planning, building and permitting with the functions of community health,
environmental health, behavioral health, housing and vital statistics to create an
integrated county services delivery model.
In an effort to become nimbler, keeping pace and anticipating changing needs in our
business areas, we launched a strategic planning process in 2017 and completed it in
2018.
The planning process aimed to address five (5) strategic questions:
✓ How do we remain responsive to changing community needs?
✓ How do we communicate who we are and what we do?
✓ How do we maximize our resources across all offices?
✓ What is an effective process for determining our priorities?
✓ What competencies should we build in the organization?
In response to these questions we developed:
SEVEN (7) CORE COMMUNITY SERVICES OBJECTIVES
• Effective Internal & External Communications
• Responsive Customer Service
• Coordinated Community Planning
• Technology to Improve Outcomes
• Employ Continuous Quality Improvement
• Standardize Departmental Policies & Procedures
• Maintain Competent Workforce
3Page
II. Planning Process
Mason County conducts many data collection and planning efforts, both within the
agency and in coordination with other organizations in the region. The 2018-2020
Mason County Community Services Strategic Plan does not attempt to duplicate other
planning efforts, but rather serves as a tool for guiding us in our organizational
development.
Recognizing that community health and community development are both are changing
very rapidly made constructing a five (5) year plan less feasible than in times past, so a
shorter-term plan was developed.
New factors that have influenced our planning and our goals include:
Community Health
• Healthier Washington Initiative'
• Accountable Communities of Health (ACH — Regional Level)
• Mini-Communities of Health (County Level)
• Foundational Public Health Services (ensuring a basic level of foundational public
health services is available in all Washington counties)
Community Development
• Passage of State House Bill 6091 (HB6091) requiring water availability planning
and new regulations
• A doubling of permit activity this year
• New building and planning requirements related to FEMA regulations
• Implementation of current updates of the County's Comprehensive Plan and
Development Regulations including the Shoreline Mater Program
Ongoing planning efforts will continue to emphasize staff involvement, interdepartmental
coordination, dialogue, learning, and creativity.
The approach to planning for Mason County Community Services is not "what more can we
do?" but rather, "how can we best fulfill our mission and uphold our mandates in a way
that is sustainable and meets our community's needs?"
41 Page
III. Guiding Statements
Vision
A Safe and Healthy Mason County
Mission
Mason County Community Services is a collaborative effort that strives to protect quality of
life by working to create and maintain a safe and healthy community.
Values
■ Mason County Community Services fosters and endorses an environment of
Respec in all areas of our daily activities along with a non judgmental outlook
toward the people we serve and those with whom we work amongst.
■ Integrity guides each employee to uphold professional ethics and serve with
honesty,fairness, and loyalty.
■ As stewards of the community, we hold ourselves Accountable for our behavior,
performance, and all resources entrusted to our department.
■ We are Committed to using the least intrusive method possible to achieve optimal public
health—informing and educating wherever possible, directing and regulating only when
necessary.
■ Recognizing individual strengths, we encourage Teamwork throughout our Department
by active collaboration to,solve problems, make decisions, and achieve common goals.
------- - - - ------
5Page
IV. Context and Challenges
Public Health
Over the past 100 years, the lifespan of the average American has increased by thirty (30) years
with twenty-five (25) of those attributed to improvements in public health. Today, public
health is challenged to continue those advancements. Across the United States, public health
departments are undergoing major changes. There is a growing understanding that public
health must be viewed as a community system, not as a centralized agency providing one-on-
one services. To make a lasting impact,the focus of public health agencies has been shifting
towards prevention, community engagement, and system change. With reduced funding and
staffing levels stretched thin, even the direct public health services mandated by federal, state,
and county legislature are being re-examined as opportunities to encourage community
awareness and collaboration.
The Three Core and Essential Public Health Services are:
Assessment
• Monitor health status to identify community health problems
• Diagnose and investigate public health problems and hazards in the community
• Evaluate effectiveness, accessibility, and quality of personal and population-based
health services
Policy Development
• Develop policies and plans that support individual and community health efforts
• Enforce laws and regulations that protect health and ensure safety
Assurance
• Link people to needed personal health services and assure the provision of healthcare
when otherwise unavailable
• Assure a competent public health workforce
• Inform, educate, and empower people about health issues
• Mobilize community partnerships to identify and solve health problems
Mandated Public Health Services include:
➢ Monitor, investigate, and report on communicable diseases
➢ Control communicable diseases through appropriate vaccine distribution and
monitoring
➢ Improving the health of families and communities
➢ Enforce environmental health regulations including on-site sewage, solid waste disposal,
food safety, water and air quality
➢ Maintain vital records (e.g. birth and death certificates) in partnership with the
Washington State Department of Health (DOH)
➢ Respond to public health emergencies and natural disasters
The local Board of Health advises the department, county, and partner groups by advocating for
policies and systems to protect the most vulnerable populations. In addition, Mason County
--- - ..
6 1 P a g e
Community Services, holds a much larger responsibility for monitoring the overall health of the
community and directing public resources towards the greatest benefit.
Community Development
Rural community vitality depends on maintaining adequate infrastructure, having access to
services, enhancing business and economic opportunities, and establishing policy settings to
foster desired outcomes. Local vitality relies on communities "rethinking" assets, developing
networks, building local cooperation and acting on local passion and motivation.
In addressing these aspects, current approaches to rural and regional development in Mason
County represent only a partial approach. Current legal requirements and fee driven services
largely focus on permitting by; Board directives, adopted code, and provision established in
past practices have been reactive process. While these continue to be crucial elements of
Community Development, a more comprehensive approach is necessary including:
➢ Reexamining agency assumptions,
➢ Better fostering community confidence,
➢ Understanding assets by addressing data gaps,
➢ Fostering new and existing public and private partnerships.
To develop a strategic plan for Mason County Community Services as a whole, staff analyzed
internal strengths and weaknesses, and external opportunities and threats (SWOT), identified
by staff during first quarter of 2018.
• Strengths-21
• Weaknesses-26
• Opportunities-23
• Threats-22
Challenge#1: Build a strong organizational culture that demonstrates confidence and pride in
our department's collaborative approach, diversified expertise and problem-solving skills to
provide quality services to our community.
Challenge#2: Strengthen, expand and enhance community partnerships to facilitate improved,
integrated community services.
Challenge#3: Streamline workflow processes by capitalizing on today's technology and
utilizing quality improvement tools to increase efficiency and reduce department and consumer
costs.
Challenge#4: Think proactively, monitor and strategically plan to anticipate forces of change,
(trends, events and factors occurring from the broader environment)that may impact our
community. Identify and implement strategies for potential threats and opportunities.
- -- - -
71Page
V. Strategic Goals, Objectives, and Initiatives
Strategic Goal I: Build Fiscal Resiliency (Challenges 3, 4)
Objective A: Reduce Costs
1. Evaluate all current programs for cost effectiveness and value
2. Eliminate programs if needed based on the previous evaluation and
reallocate those funds to existing programs
3. Gather employee input for cost savings through reduction in duplication,
waste, and greater efficiency
Objective 8: Seek New Revenue
1. Seek grant funding that either supplements current work or allows a
shift from low return on investment programs into higher performing or
more relevant programs based on needs assessments (promote multi-
family development, low income projects, and transitory housing
programs)
2. Seek non-traditional partners in funding that have a vested interest in
keeping populations healthy and out of the healthcare system thereby
reducing overall healthcare costs such as managed care organizations
3. Actively participate in the Foundational Public Health Services works that
seek to design a permanent, stable funding methodology that addresses
citizen health and safety across the county
4. Participate in regional collaboratives which are tasked with sharing
revenue across the region (emergency preparedness, promote
professional development and retention practices)
Strategic Goal 2: Build and Strengthen Community Services and Engagement
(Challenges 1, 2, 3)
Objective A: Build Community Understanding and Investment in Public Health and
Community Development Initiatives:
1. Develop strong linkages to regional Accountable Communities of Health
2. Participate local community coalitions to implement interventions and
community-based solutions to prevention priorities
3. Use the inherent skills of public health to serve as the chief health
strategist for local communities
4. Encourage and foster educational opportunities beyond the adequate
building design and code standards, promote alternative methods for
understanding water availability (HIRST), energy conservancy (WSEC),
and flooding(FEMA).
81 Page
Objective 8: Create a Culture of Quality Improvement
1. Increase program accountability and performance
2. Ensure all staff have a working understanding of program development
and evaluation
3. Increase intradepartmental knowledge of all programs and/or services
Objective C: Reinforce and Support a Skilled and Informed Workforce
1. Advance the expertise and capacity to identify, track, analyze, and
communicate department information and data
2. Establish ongoing training programs to promote a culture of flexibility,
adaptability, and customer service
3. Assure appropriate tools and technology are available for staff to
perform required tasks
4. Cross-train staff and provide training for possible future initiatives
Strategic Goal 3: Promote Healthy Environments and Lifestyles (Challenges 1,2,3,4)
Objective A: Promote Developed and Natural Environments That Protect the Public's
Health and Safety
1. Collaborate with community partners and stakeholders
2. Convene community partnerships to inform, educate and share resources
3. Collaborate with state, county and regional entities that provide
expertise related to issues of concern within our communities
4. Participate in community-based outreach to address issues of public
concern
Objective B: Promote Behaviors That Protect and/or Improve Lifestyles
1. Collaborate with community partners and stakeholders
2. Participate in projects or initiatives to change behaviors
3. Educate the public, empowering individuals to initiate change
4. Initiate workflow processes that increase departmental efficiencies and
improve public perception
91 Page
VI. Implementation
The 2018-2020 Mason County Community Services Strategic Plan represents an ongoing
process of setting priorities, reflecting on what is being learned, and taking realistic steps
forward. The Strategic Plan provides the organizational guideposts for staff and management
to discuss and determine where to focus time and resources. At the broadest level,the
implementation of the three (3) year Strategic Plan occurs through the development and
monitoring of the annual work plans.
In addition to reviewing the work plans annually,the Strategic Planning Team will review
indicator data yearly. Upon review of this data, the Strategic Plan will be updated or changed
as needed. Following the data review in 2020, the Strategic Planning Team will begin revising
the Strategic Plan for the next two (2)year cycle.
Objectives and initiatives for strategic goals are not listed in rank order. They will be addressed
through various methods concurrently. Once this Strategic Plan has been accepted and
approved,the work plans will be developed and reviewed on the following schedule:
Quarter/Year Activity
Q1—2018 Develop 2018 work plans
Q3—2018 Adopt 2018-2020 Strategic plan
Q4—2018 Review 2018 work plans
Develop 2019 work plans
Q2—2019 Review indicator data
Q4—2019 Review 2018-2020 Strategic Plan
Review 2019 work plans
Develop 2020 work plans
Q1—2020 Review current data, reassess community needs
Q2—2020 Publish 2020 work plans
Q4—2020 Review 2020 work plans
Develop 2021-22 strategic plan
Develop 2021 work plans
Q1—2021 Adopt 2021-22 Strategic Plan
10Page
Appendix A
Short Term Work Plans 2018
➢ Long Range Planning Work Plan (Building& Planning Policy Initiatives)
➢ Environmental Health Work Plan
➢ Community Health & Human Services Work Plan
11 Page
Community Development Division
Program Descriptions and 2018 Goals (Q3-Q4)
Community Development consisting of Permit Center, Building, Planning, Long
Range Planning and Code Enforcement
Goals for Q3 and Q4
The compressed timeline requires that the division of community development reduce focus areas in the
latter half of 2018.This allows time to complete the major transformation work begun in the fall of 2017.
While the strategic plan outlines four challenges, DCD will focus activities on Challenge 2 and Challenge 3
with support for all three strategic goals as outlined below.
PRIMARY FOCUS: Implement Smart
SmartGov software
Goal 1: Build Fiscal Resiliency
Goal 2: Build and Strengthen Community Services and Engagement
Goal 3: Promote Healthy Lifestyles and Environments
The entire Community Development Division moves forward with the primary goal of implementation of
SmartGov cloud based permit software to replace the current permitting and tracking software that Mason
County has used,which is no longer supported and hinders efficiency and customer service.
This new technology will reduce lag times for permit issuance and increase customer satisfaction while
enhancing revenues. By removing barriers to submit permits, it is felt that voluntary compliance should
increase.
The goal is to:
• Improve service delivery,
• Give citizens access to county services 24/7/365 for submitting plans, permit applications, make fee
payments,schedule inspections,and make inquiry,
• Accelerate staff productivity by enabling a cross-functional approach when managing cases and
results from review, inspections or investigations in real time.
Timelines
• July-August. continue to build interfaces, import and cross check existing data into the new system
• September. Run checks to ensure finance and permitting are fully integrated
• October 11 Entry of permits into current system
• October 12 and 15. DCD closes for two days in order to finalize training for staff on the new system.
The closure will coincide with the agency wide all-staff training in order to maximize training
"freshness"
• October 16 SmartGov goes"live" across the county
Secondary Focus Points
Code Enforcement
• Complete code enforcement policy review
• Submit new policies for implementation
Planning and Long Range Planning
• Begin review of Belfair and Allyn UGAs
• Complete Public Benefit Rating System (PBRS)
• Complete changes to the Belfair Sign Code
• Work with the EDC to review commercial and industrial zones
• Explore potential for multi family housing
Building
• Fully implement SmartGov
• Review and make recommendations on permit fees for 2019
• Complete staffing recommendations and hiring
• Reach out to Building and Realty Associations to educate on the new processes and systems
available
Permit Center
• Complete implementation of SmartGov
• Educate the public on the use of SmartGov
• Assist other county organizations with implementation of new software systems and processes
2019 _
The workplan for the second half of 2018 is, by necessity,condensed and very much focused on the
implementation of new software and systems. Moving forward into 2019 it is our intent to take a full day
retreat for the management team, possibly in conjunction with, at least in part,the Board of County
Commissioners.The retreat fleshes out work plans for 2019 that build on successes in 2018 and begin to
address more issues as outlined in the strategic plan around customer service,service delivery,staff cross
training, professional development, and community outreach.
COMMUNITY HEALTH & HUMAN SERVICES
Program Descriptions & 2018 Goals (work plan)
The community health & human services division programs are focused on promoting the health of the
community through activities focusing on the prevention of diseases(both acute and chronic) as well as
promoting optimal health of individuals and the population as a whole.The community health programs that
address prevention and health promotion include:
• Communicable Disease Surveillance&Investigation
• Epidemiology Surveillance& Investigation
• Tuberculosis Surveillance &Treatment
• Maternal Child Health Programs
o Children with Special Health Care Needs
o Maternal-Child Health Block Grant
o Incredible Years Parenting Program
• Immunization Program
o Oversight of 10 Vaccine for Children Provider Programs(Jan-June 2018)
o Immunization Improvement Project (July-December 2018)
• Early Intervention Program (a contract with Department of Social and Health Services/Division of
Children and Family Services/Child Protective Services)
• Oral Health Access to Baby and Child Dentistry(ABCD) Program
• Community Health Promotion
• Public Health Emergency Preparedness
The community human service programs that address health promotion through social services include
• Mason County Housing Program Services
o Housing Programs
• Mason County Mental Health &Substance Abuse Services
o Substance Abuse Prevention Grant
o Treatment Sales Tax(TST) Programs for Mental Health &Substance Abuse Treatment services&
Therapeutic Courts
o Opioid Prescription Drug Overdose Project (PDO)
o Comprehensive Opioid Abuse Program (COAP)
COMMUNITY HEALTH & HUMAN SERVICE PROGRAMS
COMMUNICABLE DISEASE SURVEILLANCE&INVESTIGATION
Work in communicable disease includes surveillance and investigation of notifiable conditions in Washington State,
as described in Washington Administrative Code (WAC) 246-101.
2018 Goals-
• Training and transition to new state surveillance and reporting system (WDRS)
• Secure an MOU with another neighboring county for emergency back-up CD services in the event of
nursing staff shortage.
• Review data and develop health promotion and strategies to reduce diseases increasing in prevalence.
EPIDEMIOLOGY SURVEILLANCE&INVESTIGATION
Activities in this program are in direct response to illness reports. Environmental public health staff activities
include epidemiological investigations of reportable foodborne,waterborne, and vector-borne illnesses.
2018 Goals-
* Training and transition to new state surveillance and reporting system (WDRS)
TUBERCULOSIS SURVEILLANCE AND TREATMENT PROGRAM
This program provides tuberculosis(TB) services for persons who have a positive TB test to rule out Active
(contagious)TB,treatment for Active TB, and screening for their contacts. Our Health Officer does consultation for
Mason County Providers who request guidance on screening results or treatment for Latent TB (TB infection that is
not currently communicable).
2018 Goals-
• New nurse to attend Curry Center TB training
• Improve TB electronic medical record forms, procedures and processes
MATERNAL CHILD HEALTH BLOCK GRANT POPULATION-BASED WORK
In 2013,the Washington State Department of Health initiated a fundamental change in how the federal Maternal
Child Health (MCH) Block Grant dollars would be utilized. Local Health was asked to select from a specified menu of
activities to address in Mason County.
Community Health chose the following national performance measures:
• Increase the percentage of children with and without special health care needs having a medical home
• Increase the percent of mothers who have ever breastfeed their infants at six(6) months ofage
• Increase the percent of mothers who breastfeed their infants through six(6) months of age
Goals 2018-
• Promoting practices and policies that support breastfeeding in worksites, schools, institutions health care
settings and evidence-based home visiting programs.
• Train staff to utilize a new evidence-based parenting program in our community.
CHILDREN WITH SPECIAL HEALTH CARE NEEDS
The Children with Special Health Care Needs (CSHCN) program serves children who have serious physical,
behavioral or emotional conditions that require health and related services beyond those generally required by
children.
2018 Goals—
Increase the percent of children and youth with special health care needs who receive family-
centered, coordinated, culturally and linguistically competent, comprehensive,and ongoing care in a
medical home.
IMMUNIZATION PROGRAM/WA IMMUNIZATION INFO SYSTEM/VACCINES FOR CHILDREN
Immunization has proven to be one of the most effective ways to prevent diseases.This program works toward
preventing vaccine preventable diseases in children,adolescents, and adults.Community Services-Community
Health & Human Services division works to assure that physicians and clinics in Mason County can access vaccines
to administer to the children in their practices.This program will be taken over by the State and Regionally on July
1, 2018.
2018 Goals—
• Transition providers to WA State and Region 3 immunization program by July 1, 2018
• Develop and implement an immunization improvement project for Mason County for the second half of
2018
EARLY INTERVENTION PROGRAM
The goal of the Early Intervention Program (EIP) is to reduce risk of abuse or neglect of children in the home.
Referrals are received from Child Protective Services(CPS)on open CPS cases. EIP is a home visiting nurse program
which addresses health conditions, physical growth, child development, social-emotional health,
caretaking/parenting, and home safety for children served through Children's Administration. EIP services are
designed to be a cooperative service between CA social workers and the contracted nurse and client participation is
voluntary. The EIP program contract from Children's Administration will end on September 30 2018.
2018 Goals—
• Continue client services from January-September 2018
• Close out the EIP program by September 30th transitioning clients to other managed care organization
services
• Research,train and implement other needed evidence-based parenting program services in Mason County
in collaboration with Children's Administration and Child Protective Services
ORAL HEALTH
Historically,the oral health program has strived to improve the oral health and resulting general health and
quality of life for the people of Washington State by eliminating dental disease. In addition to conducting the
Access to Baby and Child Dentistry(ABCD) Program, Community Health partners work with other community
agencies to address oral health. This would include supporting the Smile Survey which is conducted with students
in 3`d grade and promoting the Smile Mobile.
2018 Goals—
• Increase number of referrals to Access to Baby and Child Dentistry(ABCD) Program (referrals for Medicaid
eligible children).
• Oral health education to the public and other promotion activities
• Collaboration with community partners to provide oral health screenings to high risk populations through
public and private partnerships, increasing access to dental care
COMMUNITY HEALTH PROMOTION
Community health promotion works to utilize data analysis and knowledge of the community to monitor the health
of the community; identify opportunities to improve health and implement interventions to address these
identified health issues. The Community Health Assessment (CHA) and Community Health Improvement Plans
(CHIP) are reports that are used as tools to work towards improving the overall population health of Mason County.
2018 Goals—
• Update and monitor Public Health division pages on Mason County Website
• Update and publish 2018 Mason County Data Series
• Update and publish Community Health Assessment (CHA) Report
• Update and publish Community Health Improvement Plan (CHIP)
• Assist Community Health &Human Services and Environmental Health programs to produce regular,
profiles and program reports for the community on data and goal progress
• Research, develop and implement a platform solution to easily explore data, collaborate, create and publish
interactive data resources on websites and social media to keep the community informed on health status.
PUBLIC HEALTH EMERGENCY RESPONSE
Services and activities of this program promote the planning, surveillance,training, infrastructure development,
and communication development of Public Health's emergency response capabilities.
2018 Goals—
• Finalize Updated Local Emergency Response Plans (LERP) and Annexes
• Exercise components of LERP with community partners
• Participate in scheduled tribal, regional and state exercises
• Participate in Region 3 Health Care Coalition and State regional services transition
HOUSING
Mason County Community Services manages approximately$1,100,000 dollars for housing and homelessness from
the local document recording fees, Consolidated Homeless Grant and Housing and Essential Needs Grant. A
request for proposal (RFP) process is utilized for community organizations to apply for the funding to operate
various programs approved by the Department of Commerce to be funded through these monies.
2018 Goals—
• Monitor and report on all housing funded programs
• Create and implement 2018 RFP process to award and monitor contracts
• End homelessness among those currently experiencing homelessness
• Reduce returns to homelessness
• Rapidly re-house anyone that experiences first-time homelessness
• Assist in the development of affordable housing options
MENTAL HEALTH &SUBSTANCE ABUSE SERVICES
SUBSTANCE ABUSE PREVENTION
Funding for substance abuse prevention supports the Shelton Substance Abuse Prevention Coalition to work on
increasing evidence based and promising practice youth prevention in our community. Funding is also used to fund
community organizations to provide evidence-based prevention programming.
2018 Goals—
• Contract with new evidence-based programing
• Use blended funding to support a North Mason County Substance Abuse Prevention Coalition
• Coordinate with Mason County substance abuse treatment and recovery programs
TREATMENT SALES TAX(TST) MENTAL HEALTH&SUBSTANCE ABUSE SERVICES
Collection of the 1/10th of 1%Sales and Use Tax(referred to as the Treatment Sales Tax) is used to fund work in
mental health, substance abuse and therapeutic courts in Mason County. Community organizations can apply for
funding through an annual request for proposal process.
2018 Goals—
• Finalize a Resolution for the TST fund awarding process and program guidelines, policies& procedures
• Create and implement 2018 RFP process to award and monitor contracts
• Collaborate with other substance abuse programs on program data collection
• Collaborate in development of Mason County Substance Abuse Recovery System
OPIOID PRESRIPTON DRUG OVERDOSE (PDO) PROJECT
Between 2010 to 2014, Mason County was among the four Washington counties with the highest opioid overdose
death rates. In order to address this issue,the Prescription Drug Overdose Project(PDO)was started in 2017.This
project provides the community with outreach, education and assistance to help prevent opioid overdose,and
strives to improve clinical care for patients taking opioids for chronic pain and those with opioid use disorder.
2018 Goals—
• Identify additional strategies to connect with overdose survivors and active users
• Develop heath education strategies to work with providers around prescription monitoring opioid program
COMPREHENSIVE OPIOID ABUSE PROJECT (CORP)
Mason County applied for a Federal Bureau of Justice grant early in 2017 and received it in late 2017 to work on the
Opioid Response with community partners. It is a 3-year grant and Mason County began work on this grant in
February 2018.The grant includes a research component that will allow data to be collected and analyzed to guide
the services and outcomes in Mason County and shared across the nation.
2018 Goals—
• Assess Community Needs
• Develop a MC Substance Abuse Recovery System through collaboration with Community Partners
• Conduct community outreach campaign
• Research and develop coordinated entry system into recovery services
Community Development Division
Program Descriptions and 2018 Goals (Q3-Q4)
Community Development consisting of Permit Center, Building, Planning, Long
Range Planning and Code Enforcement
Goals for Q3 and Q4
The compressed timeline requires that the division of community development reduce focus areas in the
latter half of 2018.This allows time to complete the major transformation work begun in the fall of 2017.
While the strategic plan outlines four challenges, DCD will focus activities on Challenge 2 and Challenge 3
with support for all three strategic goals as outlined below.
PRIMARY FOCUS: Implement Smart
SmartGov software
Goal 1: Build Fiscal Resiliency
Goal 2: Build and Strengthen Community Services and Engagement
Goal 3: Promote Healthy Lifestyles and Environments
The entire Community Development Division moves forward with the primary goal of implementation of
SmartGov cloud based permit software to replace the current permitting and tracking software that Mason
County has used,which is no longer supported and hinders efficiency and customer service.
This new technology will reduce lag times for permit issuance and increase customer satisfaction while
enhancing revenues. By removing barriers to submit permits, it is felt that voluntary compliance should
increase.
The goal is to:
• Improve service delivery,
• Give citizens access to county services 24/7/365 for submitting plans, permit applications, make fee
payments,schedule inspections,and make inquiry,
• Accelerate staff productivity by enabling a cross-functional approach when managing cases and
results from review, inspections or investigations in real time.
Timelines
• July-August. continue to build interfaces, import and cross check existing data into the new system
• September. Run checks to ensure finance and permitting are fully integrated
• October 11 Entry of permits into current system
• October 12 and 15. DCD closes for two days in order to finalize training for staff on the new system.
The closure will coincide with the agency wide all-staff training in order to maximize training
"freshness"
• October 16 SmartGov goes "live"across the county
Secondary Focus Points
Code Enforcement
• Complete code enforcement policy review
• Submit new policies for implementation
Planning and Long Range Planning
• Begin review of Belfair and Allyn UGAs
• Complete Public Benefit Rating System (PBRS)
• Complete changes to the Belfair Sign Code
• Work with the EDC to review commercial and industrial zones
• Explore potential for multi-family housing
Building
• Fully implement SmartGov
• Review and make recommendations on permit fees for 2019
• Complete staffing recommendations and hiring
• Reach out to Building and Realty Associations to educate on the new processes and systems
available
Permit Center
• Complete implementation of SmartGov
• Educate the public on the use of SmartGov
• Assist other county organizations with implementation of new software systems and processes
2019
The workplan for the second half of 2018 is, by necessity,condensed and very much focused on the
implementation of new software and systems. Moving forward into 2019 it is our intent to take a full day
retreat for the'management team, possibly in conjunction with, at least in part,the Board of County
Commissioners.The retreat fleshes out work plans for 2019 that build on successes in 2018 and begin to
address more issues as outlined in the strategic plan around customer service,service delivery,staff cross
training, professional development, and community outreach.
Community Development Division
Program Descriptions and 2018 Goals (Q3-Q4)
Community Development consisting of Permit Center, Building, Planning, Long
Range Planning and Code Enforcement
Goals for Q3 and Q4
The compressed timeline requires that the division of community development reduce focus areas in the
latter half of 2018.This allows time to complete the major transformation work begun in the fall of 2017.
While the strategic plan outlines four challenges, DCD will focus activities on Challenge 2 and Challenge 3
with support for all three strategic goals as outlined below.
PRIMARY FOCUS: Implement Smart
SmartGov software
Goal 1: Build Fiscal Resiliency
Goal 2: Build and Strengthen Community Services and Engagement
Goal 3: Promote Healthy Lifestyles and Environments
The entire Community Development Division moves forward with the primary goal of implementation of
SmartGov cloud based permit software to replace the current permitting and tracking software that Mason
County has used,which is no longer supported and hinders efficiency and customer service.
This new technology will reduce lag times for permit issuance and increase customer satisfaction while
enhancing revenues. By removing barriers to submit permits, it is felt that voluntary compliance should
increase.
The goal is to:
• Improve service delivery,
• Give citizens access to county services 24/7/365 for submitting plans, permit applications, make fee
payments,schedule inspections,and make inquiry,
• Accelerate staff productivity by enabling a cross-functional approach when managing cases and
results from review, inspections or investigations in real time.
Timelines
• July-August. continue to build interfaces, import and cross check existing data into the new system
• September. Run checks to ensure finance and permitting are fully integrated
• October 11 Entry of permits into current system
• October 12 and 15. DCD closes for two days in order to finalize training for staff on the new system.
The closure will coincide with the agency wide all-staff training in order to maximize training
"freshness"
• October 16 SmartGov goes "live"across the county
Secondary Focus Points
Code Enforcement
• Complete code enforcement policy review
• Submit new policies for implementation
Planning and Long Range Planning
• Begin review of Belfair and Allyn UGAs
• Complete Public Benefit Rating System (PBRS)
• Complete changes to the Belfair Sign Code
• Work with the EDC to review commercial and industrial zones
• Explore potential for multi-family housing
Building
• Fully implement SmartGov
• Review and make recommendations on permit fees for 2019
• Complete staffing recommendations and hiring
• Reach out to Building and Realty Associations to educate on the new processes and systems
available
Permit Center
• Complete implementation of SmartGov
• Educate the public on the use of SmartGov
• Assist other county organizations with implementation of new software systems and processes
2019 _
The workplan for the second half of 2018 is, by necessity, condensed and very much focused on the
implementation of new software and systems. Moving forward into 2019 it is our intent to take a full day
retreat for the management team, possibly in conjunction with, at least in part,the Board of County
Commissioners.The retreat fleshes out work plans for 2019 that build on successes in 2018 and begin to
address more issues as outlined in the strategic plan around customer service,service delivery,staff cross
training, professional development,and community outreach.
Community Development Division
Program Descriptions and 2018 Goals(Q3-Q4)
Community Development consisting of Permit Center, Building, Planning, Long
Range Planning and Code Enforcement
Goals for Q3 and Q4
The compressed timeline requires that the division of community development reduce focus areas in the
latter half of 2018.This allows time to complete the major transformation work begun in the fall of 2017.
While the strategic plan outlines four challenges, DCD will focus activities on Challenge 2 and Challenge 3
with support for all three strategic goals as outlined below.
PRIMARY FOCUS: Implement Smart
SmartGov software
Goal 1: Build Fiscal Resiliency
Goal 2: Build and Strengthen Community Services and Engagement
Goal 3: Promote Healthy Lifestyles and Environments
The entire Community Development Division moves forward with the primary goal of implementation of
SmartGov cloud based permit software to replace the current permitting and tracking software that Mason
County has used,which is no longer supported and hinders efficiency and customer service.
This new technology will reduce lag times for permit issuance and increase customer satisfaction while
enhancing revenues. By removing barriers to submit permits, it is felt that voluntary compliance should
increase.
The goal is to:
• Improve service delivery,
• Give citizens access to county services 24/7/365 for submitting plans, permit applications, make fee
payments,schedule inspections, and make inquiry,
• Accelerate staff productivity by enabling a cross-functional approach when managing cases and
results from review, inspections or investigations in real time.
Timelines
• July-August. continue to build interfaces, import and cross check existing data into the new system
• September. Run checks to ensure finance and permitting are fully integrated
• October 11 Entry of permits into current system
• October 12 and 15. DCD closes for two days in order to finalize training for staff on the new system.
The closure will coincide with the agency wide all-staff training in order to maximize training
"freshness"
• October 16 SmartGov goes "live" across the county
Secondary Focus Points
Code Enforcement
• Complete code enforcement policy review
• Submit new policies for implementation
Planning and Long Range Planning
• Begin review of Belfair and Allyn UGAs
• Complete Public Benefit Rating System (PBRS)
• Complete changes to the Belfair Sign Code
• Work with the EDC to review commercial and industrial zones
• Explore potential for multi-family housing
Building
• Fully implement SmartGov
• Review and make recommendations on permit fees for 2019
• Complete staffing recommendations and hiring
• Reach out to Building and Realty Associations to educate on the new processes and systems
available
Permit Center
• Complete implementation of SmartGov
• Educate the public on the use of SmartGov
• Assist other county organizations with implementation of new software systems and processes
2019
The workplan for the second half of 2018 is, by necessity,condensed and very much focused on the
implementation of new software and systems. Moving forward into 2019 it is our intent to take a full day
retreat for the management team, possibly in conjunction with, at least in part,the Board of County
Commissioners.The retreat fleshes out work plans for 2019 that build on successes in 2018 and begin to
address more issues as outlined in the strategic plan around customer service,service delivery,staff cross
training, professional development,and community outreach.
PUBLIC WORKS
MONDAY AUGUST 13, 2018— BRIEFING ITEMS
FROM PUBLIC WORKS
(For Commissioners Meeting August 21,2018)
Items for this meeting are due to Diane Zoren on Wednesday?August 15,2018
4.0 CORRESPONDENCE AND ORGANIZATIONAL BUSINESS
(None)
8.0 APPROVAL OF ACTION ITEM
• Design and construction of salt and patch storage building at the Public Works facility
• County Engineer as Representative for Recreation and Conservation Office (RCO)
Funding for County Road Projects (CRP) 2014.& 2015.
(For August 14, 2018 Commission Meeting)
9.0 OTHER BUSINESS
(None)
10.0 PUBLIC HEARINGS AND ITEMS SET FOR A CERTAIN TIME
(None)
DISCUSSION ITEMS:
• Skokomish Project Funding
Attendees:
Commissioners: Public Works: Other Dept.: Press: Public:
_Randy Neatherlin _Jerry Hauth List below: List below List Below:
_Kevin Shutty _Bart Stepp
Terri Drexler Others-List below:
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Jerry W. Hauth, P.E, Director/County Engineer
DEPARTMENT: Public Works EXT: 450
BRIEFING DATE: August 13, 2018
ITEM: Design and Construction of Salt & Patch Storage Building
at the Public Works Facility
EXECUTIVE SUMMARY: Public Works seeks to build a salt and patch storage
facility at their Public Works Drive site. The existing salt storage is located at the
old shop on John's Prairie Rd, and increases the response time for snow and ice
control. The use of the site is also temporary, as the land is not owned by the
County. The proposed storage facility will be a permanent structure for salt and
patch material storage and facility lighting in the vicinity of the structure.
BUDGET IMPACTS: The estimated cost of the project is $450,000. This
project is in the 2018 and 2019 Road Fund budgets.
RECOMMENDED ACTION: Recommending the Board authorize
Public Works to solicit for the design and construction of a salt and patch storage
building and authorize the Chair to sign all pertinent documents and Public
Works to award each contract.
Attachment: None
Briefmg Summary
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Jerry W. Hauth, PE, Director/County Engineer
DEPARTMENT: Public Works EXT: 450
BRIEFING DATE: August 13, 2018
PREVIOUS BRIEFING DATES:
ITEM: County Engineer as Representative for Recreation and
Conservation Office (RCO) Funding for County Road
Projects (CRP) 2014 & 2015
EXECUTIVE SUMMARY: County Commissioners previously approved the
County Engineer, John Huestis, as the authorized county representative to sign
on behalf of the County for grant funding on county road projects 2014 and 2015
(CRP 2014 - Deegan Road West Culvert Replacement, approved on April 3, 2018
and CRP 2015 - Shelton Valley Road Culvert Replacement, approved June 4,
2018).
With John resigning as County Engineer, Public Works would like to request the
Board change the authorized representative to County Engineer.
RECOMMENDED OR REQUESTED ACTION: Recommend the Board name
the Public Works County Engineer as the authorized representative named on the
Recreation and Conservation Office Applicant Resolution/Authorization for CRP
2014 and 2015.
Attachment: Applicant Resolution/Authorization
Briefing Summary
Recreation and Conservation Office
Applicant Resolution/Authorization
Organization Name (sponsor): Mason County Public Works
Commissioners Resolution Number: 23-18 and 40-18
CRP 2014 Deegan Rd West Culvert Replacement
17-1424 RST, Trib to Coffee Cr Fish Passage
CRP 2015 Shelton Valley Culvert Replacement
Project(s) Number(s), and Name(s): 16-675 RST, Coffee Creek Fish Passage
This resolution/authorization authorizes the person identified below(in section 2)to act as the authorized
representative/agent on behalf of our organization and to legally bind our organization with respect to
the above Project(s) for which we seek grant funding assistance managed through the Recreation and
Conservation Office (Office).
WHEREAS, state grant assistance is requested by our organization to aid in financing the cost of the
Project(s) referenced above;
NOW, THEREFORE, BE IT RESOLVED that:
1. Our organization has applied for or intends to apply for funding assistance managed by the Office
for the above "Project(s)."
2. The County Engineer is authorized to act as a representative/agent for our organization with full
authority to bind the organization regarding all matters related to the Project(s), including but not
limited to, full authority to: (1) approve submittal of a grant application to the Office, (2) enter into a
project agreement(s) on behalf of our organization, (3) sign any amendments thereto on behalf of
our organization, (4) make any decisions and submissions required with respect to the Project(s),
and (5) designate a project contact(s) to implement the day-to-day management of the grant(s).
3. Our organization has reviewed the sample project agreement on the Recreation and Conservation
Office's WEBSITE at: http://www.rco.wa.gov/documents/manuals&forms/SampleProoAcireement.pdf.
We understand and acknowledge that if offered a project agreement to sign in the future, it will
contain an indemnification and legal venue stipulation (applicable to any sponsor) and a waiver of
sovereign immunity(applicable to Tribes) and other terms and conditions substantially in the form
contained in the sample project agreement and that such terms and conditions of any signed
project agreement shall be legally binding on the sponsor if our representative/agent enters into a
project agreement on our behalf. The Office reserves the right to revise the project agreement prior
to execution and shall communicate any such revisions with the above authorized
representative/agent before execution
4. Our organization acknowledges and warrants, after conferring with its legal counsel, that its
authorized representative/agent has full legal authority to enter into a project agreement(s) on its
behalf, that includes indemnification, waiver of sovereign immunity (as may apply to Tribes), and
stipulated legal venue for lawsuits and other terms substantially in the form contained in the sample
project agreement or as may be revised prior to execution.
5. Grant assistance is contingent on a signed project agreement. Entering into any project agreement
with the Office is purely voluntary on our part.
6. Our organization understands that grant policies and requirements vary depending on the grant
program applied to,the grant program and source of funding in the project agreement, the
characteristics of the project, and the characteristics of our organization.
7. Our organization further understands that prior to our authorized representative/agent executing
the project agreement(s),the RCO may make revisions to its sample project agreement and that
such revisions could include the indemnification,the waiver of sovereign immunity, and the legal
venue stipulation. Our organization accepts the legal obligation that we shall, prior to execution of
the project agreement(s), confer with our authorized representative/agent as to any revisions to the
project agreement from that of the sample project agreement. We also acknowledge and accept
that if our authorized representative/agent executes the project agreement(s) with any such
revisions, all terms and conditions of the executed project agreement (including but not limited to
the indemnification, the waiver of sovereign immunity, and the legal venue stipulation) shall be
conclusively deemed to be executed with our authorization.
8. Any grant assistance received will be used for only direct eligible and allowable costs that are
reasonable and necessary to implement the project(s) referenced above.
9. Our organization acknowledges and warrants, after conferring with its legal counsel, that no
additional legal authorization beyond this authorization is required to make the indemnification, the
waiver of sovereign immunity (as may apply to Tribes), and the legal venue stipulation substantially
in form shown on the sample project agreement or as may be revised prior to execution legally
binding on our organization upon execution by our representative/agent.
10. Our organization acknowledges that if it receives grant funds managed by the Office,the Office will
pay us on only a reimbursement basis.We understand reimbursement basis means that we will only
request payment from the Office after we incur grant eligible and allowable costs and pay them.
The Office may also determine an amount of retainage and hold that amount until the Project is
complete.
11. Our organization acknowledges that any property owned by our organization that is developed,
renovated, enhanced, or restored with grant assistance must be dedicated for the purpose of the
grant in perpetuity unless otherwise allowed by grant program policy, or Office in writing and per
the project agreement or an amendment thereto.
12. This resolution/authorization is deemed to be part of the formal grant application to the Office.
13. Our organization warrants and certifies, after conferring with its legal counsel, that this
resolution/authorization was properly and lawfully adopted following the requirements of our
organization and applicable laws and policies and that our organization has full legal authority to
commit our organization to the warranties, certifications, promises and obligations set forth herein.
This application authorization was adopted by our organization during the meeting held:
Location: Mason County,WA
Date: April 3, 2018 and June 12, 2018
Signed and approved on behalf of the resolving body of the organization by the following authorized
member(s):
APPROVED AS TO FORM:
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
Prosecuting Attorney
Date Chairperson Date
Washington State Attorney General's Office
Approved as to form -- ��— 1/19/18
Assistant Attorney Genera! Date
MASON COUNTY
BRIEFING ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
FROM: Leo Kim, CPA
DEPARTMENT: Auditor's Office Financial Services EXT: 472
Mason County Audit Committee
BRIEFING DATE: 8/13/18
PREVIOUS BRIEFING DATES: n/a
If this is a follow-up briefing, please provide only new information
ITEM:
Mason County Audit Committee Update
EXECUTIVE SUMMARY: (If applicable, please include available options and
potential solutions):
1. Belfair finding
2. Capital assets certification/inventory
3. Capital asset/trackable policies/procedures
4. Electronic signatures
5. Sheriff Special Funds
6. CDBG-grant/loan small businesses
7. Audit risk assessment
8. Cash handling
BUDGET IMPACTS:
None
RECOMMENDED OR REQUESTED ACTION:
Review
ATTACHMENTS: Briefing PDF
Mason County, WA
Audit Committee Briefing to BOCC
July 26, 2018
1. Belfair finding—Basically the utilities need to be self-sufficient—and have enough in reserve
to cover operating and capital needs. REET funding cannot be used indefinitely—must have
an end date.
• A plan was originally developed but there was not much follow through.
• SAO needs to see progress being made on the finding.
• A new plan needs to be developed and implemented that contains a definite end date
for REET and .09 funding; how the fund will be self-sufficient; have adequate reserves
to pay for capital needs; and meet bond covenant requirements.
• A consultant has been hired.
• SAO has been good to work with on this issue.
2. Capital assets-2017 county-wide inventory certification. We need to get 2017 land, building
and other improvements certified/inventoried. What do we want to do for a longterm plan
of getting this done? In-house or out-source? 2017 current inventory has been sent to
Facilities to certify/inventory. We should also yearly compare our records with the Assessor's
Office. Since capital assets will not be listed on the financial statements,they are not audited
as heavily but it is still important to safeguard County assets.
3. Review revised capital asset/trackable policies/procedures. Consensus to keep the capital
assets/trackable policy/procedure as one document. As of now, the burden is on the
departments to be responsible for their own trackables. Trackables are not generally a high
risk area. IT tracks most of the electronic equipment. PW and Sheriff are large enough to
track their own sufficiently. It is an important area but relatively speaking not cost effective
to implement and maintain a good system but will endeavor to meet requirements.
4. Electronic Signatures— Decided to develop a County-wide policy to present to BOCC.
S. Sheriff Special Funds — see attached balances as of June 30, 2018. Suggested to establish
separate special funds to address part of the SAO audit issue. We are working on.
6. CDBG—Grant/Loan Process
• Grant will go into Current Expense— Non-Departmental.
• Loan portion is a separate agreement. Leo will review to see what the requirements
are. The loan will be to small businesses.
7. SAO Audit Issues - a department in the County may be a potential audit risk. It most likely
will be part of the yearly audit.
8. Cash Handling Policy—Treasurer is having Departments review her policy.
Older or Future Items:
• COA— Chart of Accounts
• Revised Procurement Policy
• Financial Policies—wrapping up
• Other policies that may be needed for Federal grants.
1 .
Belfair Finding
SCHEDULE OF AUDIT1 D RESPONSES
2016-001 The Belfair Sewer and Rustlewood Water and Sewer funds'
declining financial condition puts the utilities at risk of not being
able to meet their financial obligations.
Background
The Belfair Sewer Fund began operating in 2012, charging customers $96 a
month for each Equivalent Residential Unit (ERU). The Belfair Sewer project was
financed through loans issued by Department of Ecology and a general obligation
bond. At the end of 2016, the Belfair Sewer Fund had $11.3 million in
outstanding debt.
The Rustlewood Water and Sewer Fund began operating in the early 1970s,
charging customers $96 per month for each ERU. The Rustlewood Water and
Sewer project was financed through loans issued by Department of Ecology and a
general obligation bond. At the end of 2016, the Rustlewood Water and Sewer
Fund had $1.2 million in outstanding debt.
The County received a finding in the prior audit regarding the declining financial
conditions of the Belfair Sewer Fund and the Rustlewood Water and Sewer Fund.
Description of Condition
Belfair Sewer Fund
Belfair Sewer Fund has not generated enough revenues to pay back its debt. The
County subsidized the Sewer Fund with $1 million dollars in Real Estate Excise
Taxes (REET) and sales tax funds to help make the capital and debt payments.
Without this support, the Belfair Sewer Fund would have had an estimated
shortfall of about $605,000 at the end of 2016.
Rustlewood Water and Sewer Fund
The fund has not generated enough revenue to cover expenses and has been
spending down fund balance between $74,883 to $139,719 in each of the last
three years. The utility piping is from the 1970s and is at the end of its useful life.
The fund does not generate enough revenue or have the reserves to be able to
make the capital improvements needed.
Washington State Auditor's Office Page 6
Cause of Condition
Belfair Sewer Fund
In 2012, the Belfair Sewer Fund project planned for more ERUs in Phase 1 than
actually materialized.
The County created a financial plan in 2015 to improve the Belfair Sewer Fund's
financial condition. This plan included expanding the number of customers in
2018 to make the sewer self-sustaining, but the County has not been able to begin
this phase of the construction due to lack of funds. The 2015 financial plan has
not been adjusted to reflect actual activity.
Rustlewood Water and Sewer Fund
The County was not aware of the declining financial condition of the Rustlewood
Water and Sewer Fund. Before this, there was no monitoring or financial plan for
the water and sewer system's financial position to ensure the aging system would
be able to continue.
The County has not adopted a formal financial plan for Rustlewood Water and
Sewer, but the county-wide capital plan, which is currently in draft form, includes
plans for capital improvements to the water and sewer system. The County plans
to use REET funding to add water meters and change the rate structure to charge
for water usage instead of a flat monthly fee. However, meters are not expected to
be installed until 2018, and the transition to usage-based billing will take
additional time after installation of the meters. In the meantime, the County has
chosen not to raise the system's flat rates.
Effect of Condition
Belfair Sewer Fund
If the Belfair Sewer Fund's financial position continues to decline, the Utility will
not be able to repay the $11.3 million of debt, pay for significant maintenance or
repairs, nor support its operations without continuing subsidies from REET and
sales tax monies.
Rustlewood Water and Sewer Fund
If Rustlewood's Water and Sewer Fund financial condition continues to decline,
the Utility will not be able to support its operations without additional funding
and it does not have sufficient reserve funds to pay for maintenance or repairs as
needed.
Washington State Auditor's Office page 7
Recommendations
We recommend the Board of County Commissioners:
• Establish a formal financial plan to address how it will improve
Rustlewood Water and Sewer's financial condition
• Closely monitor and evaluate the Belfair Sewer Fund and Rustlewood
Water and Sewer fund financial activities to ensure the plans are followed
and the desired results achieved. The Board should revise the plans as
needed to resolve any cash flow issues.
County's Response
Mason County continues to annually review the status of the Belfair Sewer Utility
and has had extensive meetings to discuss options in mitigating the financial
condition of the utility. Belfair Sewer was able to pay back the General Fund, in
2017, the $1,200,000 loan the Utility received in 2016 from the proceeds of the
Department of Commerce grant for $1,500,000. The BOCC continues to look at
options to refinance the utility debt but is unable at this time to do so as rates are
not beneficial. The BOCC is also looking at invigorating the economic
environment in Belfair with the expectation that additional growth will occur.
The BOCC is in discussions with the Puget Sound Industrial Complex at the
Bremerton Airport regarding expansion capabilities for the utility into the
industrial complex in the near future. Additionally, the BOCC keeps reviewing the
possibility of increasing ER rates to mitigate the cash shortfall
Until additional growth or expansion in Belfair materializes the fund will be
supplemented from REET and Sales and Use Tax Funds.
The Rustlewood utility is also reviewed annually and has REET and Sales Use
Tax Funds contributing to its cash flow until additional revenues or continued
expense reductions can bring the cash outflows in line with resources.
Auditor's Remarks
We appreciate the County's commitment to resolving this finding and thank it for
its cooperation and assistance during the audit. We will review the corrective
action taken during our next regular audit.
Washington State Auditor's Office Page 8
2.
Capital Asset Certification
Mason County -Governmental Funds excluding Infrastructure
Balance as of December 31, 2017
Value
Land including Parks $ 8,563,446.87
Road Easements 4,322,718.83
Buildings 28,518,699.74
Other Improvements 7,392,556.49
Equipment 2,190,602.77
CI P 868,019.21
Total $ 51,856,043.91
Mason County Land Listing-Capital Asset Recap
Auditor's Office
Purchase New Purchase
Asset# IlDescription Location and Parcel Numbers Purchase Cost Date Added Deleted cost
01-Land
L3 Buildi #1-Land 411 N.5th Street Shelton,WA 15,000.00 1/1/1984 15,000.00
32019-51-03005
L2 I Building#2-Land 410 N.4th Street Shelton,WA 34,000.00 8/5/1994 34,000.00
32019-51-01005
L3 I Building#3-Land 426 W.Cedar Street Shelton,WA 60,000.00 4/13/1989 60,000.00
32019-51-07005
L4 Building#4-Land 303 N.Fourth Street Shelton,WA 60,000.00 4/1/1980 60,000.00
32019-51-07007
L5 Building#5-Land 521 W.Alder Street Shelton,WA 108,000.00 3/3/1992 108,000.00
ER&R 32019-51-03013
L6 Building#7-Land 521 N.Fourth Street Shelton,WA 54,000.00 5/15/1998 54,000.00
Prosecutor 32019-52-02001
L7 Building#8-Land 615 W.Alder Street Shelton,WA 216,000.00 5/15/1998 216,000.00
Probation/Public Health 32019-51-04001
L8 Builth #9-Land 423 N.Fifth Street Shelton,WA 108,000.00 5/15/1998 108,000.00
Financial Services/Facilities 32019-51-03001
L30 Building#11-Land 11840 N.Hwy 101 Shelton,WA 0.00 6/21/1991 - -
WSU Extension 42012-50-0001
L12 Courthouse Count,,Jail 419 N.Fourth Street Shelton,WA 33,000.00 1/1/1952 33,000.00
32019-51-02001
L13 Juvenile Detention 317 N.Fifth Street Shelton,WA 27,462.00 6/30/1982 27,462.00
32019-51-06001
L14 13rd&Pine-Sheriff 322 N 3rd Street Shelton,WA 507,974.00 2/27/2008 507,974.00
32019-50-03003,32019-50-03005
32019-50-04001,32019-50-04003
L15 Public Works Facilities 100 W Public Works Dr Shelton,WA 1,350,995.82 1,350,995.82
42002-21-00000, 42022-10-00010 5/26/2006
42002-10-00020
1997-2000 120 Skokomish Properties Acquired 1,955,508.85 1,955,508.85
L16 Seller:Don Dahman 3,709.50 1/13/2015 3,709.50
Subtotal Land 4,533,650.17 0 4,533,650.17
Add Land-Parks Tab 4,029,796.70 0.00 4,029,796.70
All Land including Parks 8,563,446.87 8,563 446.87
Road Easements & Other Rights
Warrant#
2006-2010 Road Easements&Other Rights L-RDI THRU L-RD7 4,177,318.83 4,177,318.83
K:%CAFR1201 TWmkk g PpmCapita AnNa11017 Capita Anal Mee a UW Aax.d Audd—OH Fi .)S.—
Tab:L" Page 2 of 25 72611018
Mason County Land Listing-Capital Asset Recap
Auditor's Office
Purchase New Purchase
Asset# IDescription Location and Parcel Numbers I Purchase Cost Date I Added Deleted Cost
01-Land
2011-2012 Permanent Right of Ways L-RDS,L-RD9 92,574.00 92,574.00
2013 Permanent Right of Ways L-RD10,L-RD11 7,510.00 7,510.00
2014 Permanent Right of Ways 1,500.00 1,500.00
2015 Permanent Right of Ways 1,855.00 1,855.00
2016 Chris Homchick 61931-00-04000 500.00 500.00
John Homchick 1970-90100-0008 1,100.00 1,100.00
Green Diamond Resource Group 61931-00-04000&61919-00-00000 1,000.00 1,000.00
Sheri Davis 61931-22-00000 1,950.00 1,950.00
Manke Lumber 41903-34-00010 3,000.00 3,000.00
Dawn Stevens 41904-11-00010 3,275.00 3,275.00
Richard Stevens 41904-11-00010 3,275.00 3,275.00
2017 Green Diamond Resources 8046460 19,261.00 19,261.00
Marvin Barker 8046494 3,850.00 3,850.00
Jill Morris 8046495 600.00 600.00
Maliwan Stitzel 8046496 700.00 700.00
Rick Stitzel 8046497 700.00 700.00
Rose P Cuzick 8046498 500.00 500.00
Joel W Jackson 8051209 2,250.00 2,250.00
ROW-Easements 4,294,857.83 27 861.00 4,322,718.83
K1CAFR1201TWo ng Pp—C."Ane M17 CWW Auer Mu LH1.11Of tlat Aud-'a Oflice-Financial S--
Tep.lend Pepe 30175 7/16rA18
Mason County Park Land Listing - Capital Asset Recap
Audior's Office
Asset# Description Location an ParcelNumbers Purchase Purchase
Cost Date
05 - Land/Parks
P1 Mason County Recreation Area 2100 E.Johns Prairie Rd Shelton, WA 42,280.00 10/25/1978
40 Acres 32005-40-60010
P3 Mason Lake Park 6011 E Mason Lake Drive W Grapeview,WA 11,284.00 8/1/1951
17.36 Acres 22234-21-60010
P2 Mason Lake Picnic Area 6011 E Mason Lake Drive W Grapeview,WA 3,177.04 12/31/2003
part of above 17.36 Acres 22234-21-60010
P4 Oakland Bay Park 1570 E Agate Bay Road Shelton,WA 636,873.00 1/1/2005
81.87 Acres _
P5 Phillips Lake Park 50 E. Phillips Lake Loop Road Shelton, WA 390.00 8/1/1951
.40 Acres _
P6 Sandhill Park 1000 NE Sandhill Road Belfair,WA 57,000.00 5/1/1982
30 Acres 12330-14-60000 -
P7 Harstine Island Park 2411 Harstine Island Road N Shelton,WA 38,652.44 12/31/2003
21901-50-00079 -
P8 Hunter Park - - Clifton Lane Belfair,WA 3,380.00 1/1/1996
P9 Jacoby (Shorecrest) Park 120 E.Shorecrest Parkway Shelton,WA 472.00 5/1/1959
2.8 Acres 32021-52-01011 -
P10 Latimer's Landing Boat Launch 51 E. Harstine Bridge Road Shelton,WA 3,125.00 7/1/1968
.59 Acres 22004-41-60040 -
P19 Latimer's Landing-Additional Land 3291 Pickering Road Shelton,WA 499,468.68 2/24/2008
2.5 Acres 22004-41-00040 -
P11 Truman Glick Park 1291 W. Ford Road Matlock,WA 43,795.00 8/17/1978
35.46 Acres 62004-33-6000&62004-33-60010 21,808.39 (Improvements-1996)
P12 Union Boat Ramp 5093 E State Route 106 Union,WA 1,120.00
.16 Acres -
P13 Union Park 61 E PT To-wnsend Street Union,WA 8,640.00 9/1/1990
1.92 Acres 32232-52-03021 -
P14 Walker Park 2400 SE Walker Park Road 1,625.00 11/1/1916
5.04 Acres 32021-43-60040 -
P15 Watson Wildwood View Park Highway 103 Victor, WA 6,800.00 5/1/2000
P16 Menard's Landing 18931 NE N.Shore Road_ 3,200.00 1/1/2006
.40 Acres _
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Tab:Land-Parks q
7/26/2018
Mason County Park Land Listing - Capital Asset Recap
Audior's Office
P17 Harvey Rendsland Park-Jiggs Lake 10991 NE Belfair Tahuya Rd Tahuya,WA 120,000.00 12/1/2006
15 Acres _
P18 Foothills Park 241 N Hoodsport Park Rd Hoodsport,WA 84,900.00 8/1/1982
80 Acres - - -
P20 Decker Creek Recreation&Conservation Area Reparian & Habitat(primitive)Certificate#1930322 99,669.08 7/6/2009
P21 Sunset Bluff View Park Fairview Rd at Maple Beach Tracts on Oakland Bay -
approx 36 acres of waterfront 0;32016-50-00001;36016-52-000001;32016-52-00005 1,079,056.10 3/22/2012
P22 Coulter Creek Park Acquisition 1851 E. North Bay Road Allyn,WA 614,355.51 8/16/2012
43.84 Acres(32.59 tidelands) 12208-44-00000:12208-44-80291;12209-33-80680 -
Coulter Creek Belfair, WA 610,234.65 12/7/2016
Acquisition Costs 38,490.81
58.25 Acres 12208-43-00000 -
Total Parks 'Landl 4,029,796.70
K:\CAFR\2017\Working Papers\Capital Assets\2017 Capital Asset Master List.xlsx.xlsx Auditor's Office-Financial Services
Tab:Land-Parks 5 7/26/2018
Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12 - Buildings (With Improvements)
B1/001 Building#1 1411 N. 5th St, Shelton,WA 45 625,000.00 01/01/84 625,000.00
32019-51-03005
A-1 Artwork - _ _ 0.00 11 22 06 -
1-008 Election Department Remodels 30 96,251.78 12/31/06 96,251.78
1-010 Adminstrative Department Remodels 30 46,280.23 12/31/06 46,280.23
1-043 Cabinets/Treasurer 10 19,949.79 12/31/04 19,949.79
1-046 Administrative Building Remodels 30 12,454.48 12/31/04 12,454.48
1-068 Administrative Building Remodels 30 5,417.15 12/31/03 5,417.15
1-110 HVAC/Administration 20 8,217.13 12/31/00 8,217.13-
1-166 HVAC Unit for Computer Server-Ist Floor 20 9,638.70 05/18/07 9,638.70
1-169 HVAC Unit for Server Room-3rd Floor 20 9,555.31 06/22/07 9,555.31
1-172 Reception Area-Ist Floor-Retainer 30 19,523.70 11/09/07 19,523.70
1-179 Assessor Depart Remodels 30 14,349.84 05/08/08 14,349.84
1-260 New Election/Financial Services Area 30 23,412.18 12/31/12 23,412.18
1-265 Financial Services new offices completion 10 7,974.92 04/11/13 7,974.92
898,025.21
B1-13/001 Building 41 411 N.5th St, Shelton,WA 45 125,000.00 01/01/84 125,000.00
32019-51-03005
1-009 Planning Department Remodels 30 153,316.99 12/31/06 153,316.99
1-023 Planning Department Remodels 30 17,206.58 12/31/06 17,206.58
1-157 Office Interiors 30 71,357.03 12/31/02 71,357.03
1-175 Planning Department Remodel-Retainage 30 8,668.25 12/31/02 8,668.25
375,548.851
Building#1 Totals 1,273,574.06
B2 Building#2 410 N.4th St,Shelton,WA 45 1.47,19.3.22 08/05/94 147,193.22
_ _ 32109-51-01005
1-014 Heating&Plumbing Remodel 30 13,749.77 12/31/06 13,749.77
1-026 Building Remodel 30 5,671.26 12/31/05 5,671.26
1-048 HVAC&Building Remodel 20 7,247.61 12/31/04 7,247.61
1-069 Administrative Building Remodel 30 0.00 12/31/03 -
Building#2 Totals 173,861.86
B3/003 Building#3-Building/Planning Department 426 W. Cedar St,Shelton,WA 45 198,500.00 04/13/89 198,500.00
32019-51-07005
1-057 Cabinets 10 10,727.36 12/31/04 10,727.36
1-061 1 Building Remodels/Fencing 30 12,287.55 12/31/04 12,287.55
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Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12 - Buildings (With Improvements)
1-089 HVAC 20 6,189.34 12/31/02 61189.34
1-122 Drainage 10 26,295.55 12/31/99 26,295.55
1-135 Drainage - 10 22,599.83 12/31/98 22,599.83
1-262 ADA Bathroom 30 5,474.30 09/06/12 5,474.30
282,073.93
B3-B 003 Building#3-Building/Planning Department - 45 198,500.00 04/13/89 198,500.00
1-15 Building Remodels 30 20,055.67 12/31/06 20,055.67
1-56 Cabinets 10 10,727.38 12/31/04 10,727.38
1-60 Building Remodels 30 12,287.56 12/31/04 12,287.56
1-88 HVAC - 20 6,189.35 12/31/02 6,189.35
1-121 Drainage 10 26,295.54 12/31/99 26,295.54
1-134 Drainage 10 22,599.82 12/31/98 22,599.82
296,655.32
Building#3 Totals 578,729.25
B4/004 Building#4-WSU Extension 303 N. Fourth St,Shelton,WA 45 102,000.00 04/01/80 102,000.00
32109-51-07007
1-016 Building Remodels 30 7,982.65 12/31/06 7,982.65
1-170 New Sidewalks,Curbs, Handicap Stall-concrete 45 15,595.20 09/21/07 15,595.20
Building#4 Totals 125,577.85
B5/005 Building#5 521 W.Alder St,Shelton,WA 45 38,430.00 03/03/92 38,430.00
32109-51-03003
1-17 Building Remodel-Ramp 30 13,098.25 12/31/06 13,098.25
1-39 Building Remodels&Ramp 30 8,548.74 12/31/05 8,548.74
Building#5 Totals 60,076.99
B6/006 Building#6- Modular Court Room 414 N. Fifth St,Shelton,WA 45 275,691.42 02/08/95 275,691.42
32109-51-02001 0.00 -
1-168 New HVAC Unit 20 19,114.95 06/22/07 19,114.95
Building#6 Totals 294,806.37
B7/007 Building#7-Prosecutor 521 N. Fifth St,Shelton,WA 45 425,762.32 05/15/98 425,762.32
32109-52-02001
1-176 Prosecutor Office Remodel 30 26,934.96 12/21/07 26,934.96
Building#7 Totals 452,697.28
B8/008 Building#8 (Probation & Public Health) 615 W.Alder St,Shelton,WA 45 582,607.79 05/15/98 1 582,607.79
(Building Depreciation - Health & Human) 32019-51-04001
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Tab.Bldgs w-Improv Pape 7 of 26 7/26/2018
Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12- Buildings(With Improvements)
1-021 Building Remodels Public Works move 30 8,592.80 12/31/06 8,592.80
1-038 New Reception Area/Public Works 30 8,868.90 12/31/05 8,868.90
1-072 Building Remodels/Public Works move 45 288,318.27 12/31/03 288,318.27
1-093 Other Improvements-Probation 30 7,333.47 12/31/02 7,333.47
1-106 Other Improvements-Probation 30 23,311.11 12/31/01 23,311.11
1-115 Electrical&Plumbing-Probation 30 32,276.63 12/31/00 32,276.63
1-116 Other Improvements-Probation 30 24,615.70 12/31/00 24,615.70
1-123 Electrical-Probation 30 7,888.40 12/31/99 7,888.40
1-124 Other Improvements-Probation 30 30,045.82 12/31/99 30,045.82
1-171 Remodeled One Office into Two-Gen Govt 30 31,407.00 06/30/07 31,407.00
Building#8 Totals 1,045,265.89
B9/009 Building#9 423 N. Fifth St,Shelton,WA 45 137,819.74 05/15/98 137,819.74
I-019 Handicap Ramp/Concrete 45 25,550.25 12/31/06 25,550.25
1-125 Electrical Work 30 8,504.78 12/31/99 8,504.78
1-126 HVAC 20 11,523.72 12/31/99 110523.72
Building#9 Totals 183,398.49
B-PINE/010 3rd & Pine Building-Sheriff 322 N.3rd Street Sheton,WA 45 11545,209.16 L 02/27/08 1,545,209.16
32019-50-03003 32019-50-03005
3_2019-50-04001 32019-50-04003
Sheriff Vacant Building(old rectory) 205-Sheriff-520 85,100.00 02/27/08 85,100.00
Maintenance Storage Building 055-Facilities-510 17,400.00 02/27/08 17,400.00
1-186 Interior remodel-framing 30 76,324.84 12/31/08 76,324.84
1-188 Interior remodel-HVAC 20 7,610.77 12/04/08 7,610.77
1-225 Remodel work 45 169,187.21 12/31/09 169,187.21
1-226 Interior remodel-electrical 30 70,500.10 12/31/09 70,500.10
1-227 Interior remodel-HVAC 20 11,029.31 12/31/09 11,029.31
1-229 Permanent Evidence Storage 30 86,785.91 09/17/09 86,785.91
1-230 Parking lot paving 30 12,097.44 10/15/09 12,097.44
1-250 Interior remodel-retainage release 30 8,581.54 1 05/31/10 8,581.54
3rd&Pine Totals 2,089,826.28
B11/011 Building#11- Facilities Storage 11840 N Hwy 101,Shelton,WA 45 06/21/91 -
42012-50-00001
1-013 Building Remodels 30 10/13/06
Building#11 Totals 0.00
B-COUR/013 Courthouse 419 N. Fourth St,Shelton,WA 45 201,461.40 01/01/29 201,461.40
32019-51-02001
K:\CAFR\2017\Working Papers\Capital Assets\2017 Capital Asset Master List.xlsx.xlsx Auditors Office-Financial Services
Tab:Bldgs w-Improv Paye a or 2s 7/26/2018
Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12-Buildings(With Improvements)
1-001 Roofing&Remodeling 20 364,551.68 01/01/95 364,551.68
1-002 Courthouse Remodels-Clerk 30 34,921.12 12/31/06 34,921.12
1-035 Windows Work 20 5,198.40 12/31/05 5,198.40
1-073 Concrete/Masonry 45 14,011.31 12/31/03 14,011.31
1-128 Elevator Retrofit 45 93,097.09 12/31/99 93,097.09
1-136 Other Improvements 30 20,262.72 12/31/98 20,262.72
1-155 Filing System-Clerk 10 21,329.00 09/01/93 21,329.00
1-156 Front Counter-Clerk 10 9,185.82 04/20/94 9,185.82
1-163 New Doors-Gen Govt 20 10,143.39 06/22/07 10,143.39
1-164 New Drinking Coolers&Plumbing-Gen Govt 30 5,367.76 08/16/07 5,367.76
1-231 Concrete and Masonry 45 445,183.82 12/31/09 445,183.82
1-232 Concrete and Masonry 45 252,305.46 12/31/09 252,305.46
1-233 Electrical work 30 6,508.50 12/17/09 6,508.50
1-251 Concrete and Masonry-exterior remodel 45 340,079.33 07/27/11 340,079.33
1-252 HVAC upgrades/improvments 20 12,312.43 07/27/11 12,312.43
1-253 Courthouse Interior remodel 30 529,747.71 10/13/11 5291747.71
1-257 Plumbing upgrades/improvements 30 8,802.72 09/08/11 8,802.72
1-261 Courthouse Phase II Renovations 45 510,639.79 11/08/12 510,639.79
1-266 Courthouse Phase I,11, III Renovations 40 343,817.28 12/19/13 343,817.28
40 13,739.96 05/15/14 13,739.96
Courthouse Totals 3,242,666.69
B-JAIL/014 County Jail 411 N. Fourth St,Shelton,WA 45 50,321.00 01/01/68 50,321.00
32019-51-02001
1-004 Cement&Masonry Work 45 7,926.91 12/31/06 7,926.91
1-005 HVAC&Heat Pump _ 20 29,493.93 12/31/06 29,493.93
1-006 Generator&Security System 10 11,791.97 12/31/06 11,791.97
1-007 Building Remodels 30 5,591.32 12/31/06 5,591.32
1-037 HVAC Work 20 14,467.80 12/31/05 14,467.80
1-078 Electrical/Plumbing 30 9,224.46 12/31/03 9,224.46
1-081 Building Remodels 30 119,012.28 12/31/03 119,012.28
1-099 Cabinets/Furniture 10 26,889.87 12/31/02 26,889.87
I-100 Equipment-Data Com System(part of building) 10 15,661.69 12/31/02 15,661.69
1-101 Other Improvements 45 1,344,956.37 12/31/02 1,344,956.37
.
1-108 Plumbing 30 13,648.29 12/31/01 13,648.29
1-109 Other Improvements 30 423,745.51 12/31/01 423,745.51
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Tab.Bldgs w-Improv Papa i of 26
7/26/2018
Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12-Buildings(With Improvements)
1-120 Other Improvements 30 53,154.51 12/31/00 53,154.51
1-129 Emergency Generator Tanks 20 38,573.18 12/31/99 38,573.18
1-130 Emergency Tank Design 20 5,830.60 12/31/99 5,830.60
1-139 Jail Booking Counter Construction 10 17,738.65 12/31/97 17,738.65
1-142 Waterproof Walkway&Walls-Elevator 10 5,199.73 12/31/96 5,199.73
1-161 Elevator Shaft remodel/roofing 45 29,083.97 07/20/07 _ 29,083.97-
1-178 Showers/Floor Remodel 30 8,767.88 12/31/07 8,767.88
1-255 Aiphone intercom/transfer switch upgrade 30 116,213.57 12/31/11 116,213.57
Jail Upgrade n/a 2,520,644.20 12/31/16 64,852.44 2,585,496.64
County Jail Totals 4,867,937.69
B-JUVE/015 Juvenile Detention 317 N. Fifth St,Shelton,WA 45 521,248.79 12/31/97 521,248.79
32019-51-06001
Juvenile Detention Totals 521,248.79
B-PW1/016 Public Works-Admin Bldg#1 100 W Public Works Dr 45 2,461,112.21 11/08/08 2,461,112.21
42002-21-00000,42002-10-0010, 42002-10-00020
1-194 Excavation/Site prep 10 755,058.03 11/08/08 755,058.03
1-195 Electrical&Plumbing 40 1,109,393.29 11/08/08 1,109,393.29
1-196 HVAC 20 604,599.65 11/08/08 604,599.65
I-197 Roofing 20 39,190.57 11/08/08 39,190.57
1-198 Carpet/Flooring 7 87,039.31 11/08/08 87,039.31
1-199 Cabinets/Furniture 10 65,104.60 11/08/08 65,104.60
1-235 Electrical&Plumbing 30 21,860.03 12/31/09 21,860.03
1-236 HVAC 20 27,912.79 12/31/09 27,912.79
Public Works-Admin Bldg 1 Total 5,171,270.48
B-PW2/017 Public Works - Mech Shop Bldg#2 100 W Public Works Dr 45 2,556,145.07 11/08/08 2,556,145.07
42002-21-00000,42002-10-0010,42002-10-00020
1-200 Excavation/Site prep 10 750,649.70 11/08/08 750,649.70
1-201 Electrical&Plumbing 45 1,102,916.21 11/08/08 1,102,916.21
1-202 HVAC 20 670,446.52 11/08/08 670,446.52
1-203 Roofing 20 38,961.76 11/08/08 38,961.76
1-204 Flooring 7 86,531.14 11/08/08 86,531.14
1-238 Electrical&Plumbing 30 21,732.40 12/31/09 21,732.40
-239 HVAC
20 27,749.84 12/31/09 27,749.84
Public Works-Mech Shop Bldg 2 Total 5,255,132.64
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Tab:Bldgs w-Improv Page 10 of 25 7/26/2018
Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12 - Buildings (With Improvements)
B-PW3/018 Public Works-Sign Shop Bldg#3 100 W Public Works Dr 45 337,957.49 11/08/08 337,957.49
42002-21-00000,42002-10-0010,42002-10-00020
1-205 Excavation/Site prep 10 103,683.82 11/08/08 103,683.82
1-206 Electrical&Plumbing 30 152,340.79 11/08/08 152,340.79
1-207 HVAC 20 83,023.02 11/08/08 83,023.02
1-208 Roofing 20 5,381.61 11/08/08 5,381.61
1-209 Flooring 6 11,952.15 11/08/08 11,952.15
Public Works-Sign Shop Bldg 3 Total 694,338.88
B-PW4/019 Public Works -Wash Facility Bldg#4 1100 W Public Works Dr 45 506,855.33 11/08/08 506,855.33
42002-21-00000,42002-10-0010,42002-10-00020
1-210 Excavation/Site prep 10 95,748.83 11/08/08 95,748.83
1-211 Electrical&Plumbing 30 140,682.05 11/08/08 140,682.05
1-212 HVAC 20 76,669.22 11/08/08 76,669.22
1-214 Flooring 6 11,037.45 11/08/08 11,037.45
Public Works-Sign Shop Bldg 3 Total 830,992.88
Gunnison Bldg and Vault Toilet 20 16,924.92 02/14/14 16,924.92
B-PK2/025 MCRA-Caretake Home 2100 E.Johns Prairie Rd,Shelton,WA
B-PKZ Caretaker Home 45 75,420.00 10/25/78 75,420.00
1-192 Shop remodel/rebuild 45 199,297.43 12/31/08 199,297.43
B-PK5/025 MCRA-Office 2100 E.Johns Prairie Rd,Shelton,WA
B-PK5 New office-2010 complete construction_ 45 190,803.28 05/31/10 190,803.28
MCRA Totals 465,520.71
B-PK4/030 Sandhill Park 11000 NE Sandhill Rd, Belfair,WA
B-PK4 Watch Person Mobile 1 25 24,697.30 12/31/98 24,697.30
Sandhill Totals 24,697.30
B-PK3/054 Walker Park 2400 SE Walker Park Rd,Shelton,WA
B-PK3 2001 Trailer Park Mobile 25 42,141.91 12/31/01 42,141.91
Walker Park Totals 42,141.91
B-PK1/070 Foothills Park 1241 N. Hoodsport Park, Hoodsport,WA
B-PK1 Restroom - Concessions 45 52,040.00 08/01/98 52,040.00
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Tab Bldgs w-Improv Papa 17 of 26 7/26/2018
Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12 - Buildings (With Improvements)
Foothills Park 52,040.00
B-EOC1/074 Emergency Operation Center-Admin Bldg 1 100 W Public Works Dr 45 63,798.10 11/08/08 63,798.10
(part of P/W Facilit 2002-21-00000,42002-10-0010,42002-10-00020
1-215 Excavation/Site prep 10 19,572.97 11/08/08 19,572.97
1-216 Electrical&Plumbing 30 28,758.21 11/08/08 28,758.21
1-217 HVAC 20 15,672.71 11/08/08 15,672.71
Emergency Operations Center-Admin Bldg#1 127,801.99
B-EOC6/075 Emergency Op Center-Storage Bldg#6 100 W Public Works Dr 45 380,350.06 11/08/08 380,350.06
(part of P/W Facilit 2002-21-00000,42002-10-0010,42002-10-00020
1-220 Excavation/Site prep 10 38,616.93 11/08/08 38,616.93
1-221 Electrical&Plumbing 30 56,739.17 11/08/08 56,739.17
1-222 HVAC 20 30,921.84 11/08/08 30,921.84
Emergency Operations Center-Storage Bldg#6 506,628.00
Gunnison Bldg and Vault Toliet-Rendsland Park 20 16,924.92 02/14/14 16,924.92
Gunnison Bldg Vault Toliet 20 16,924.92 02/14/14 16,924.92
Added from AssetWorks Inventory:
9503200321 Courtroom Renovation 100-District Court-S12 31,100.00 08/01/16 31,100.00
322 Wireless Project OSS-Facilities-510 14,200.00 10/01/15 14,200.00
323 Bldg Renovation OSS-Facilities-510 10,800.00 11/01/14 10,800.00
324 Bldg Renovation-2nd Floor 12S-Com Dev-SSO 25,500.00 09/01/16 25,500.00
325 Bldg Renovatoon 057-HR-510 15,200.00 11/01/16 15,200.00
326 Bldg Renovatoon 05S-Facilities-S10 10,600.00 09/01/16 10,600.00
334 Bldg Remodel OSS-Facilities-510 34,740.26 11/22/06 34,740.26
335 Sheriff Vacant Building(old rectory) 205-Sheriff-520 02/27/08 -
336 Maintenance Storage Building OSS-Facilities-510 02/27/08 -
337 Historic Home 146-Parks-570 38,100.00 06/01/05 38,100.00
339 Pump House 146-Parks-S70 9,700.00 10/01/93 9,700.00
340 Kitchen Shelter 146-Parks-S70 15,000.00 07/01/04 15,000.00
342 Restroom Building 146-Parks-570 5,700.00 08/01/74 5,700.00
343 Park Shelter 146-Parks-S70 7,200.00 06/01/83 7,200.00
344 Pump House 146-Parks-S70 9,500.00 06/01/93 9,500.00
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Tab.Bldgs w-Improv Page 12 of 25 726/2018
Mason County Auditor's Office Buildings with Improvements - Capital Asset Recap 12/31/2017
Asset/Class Purchase New Purchase
Number Description Location & Parcel# Life Orignal Cost Date Added Cost
12 - Buildings (With Improvements)
346 Gazebo 146-Parks-570 28,800.00 07/01/15 28,800.00
347 Belfair Shop fund 105-Roads-540 49,200.00 01/01/90 49,200.00
348 Belfair Salt Shelter fund 105-Roads-540 10,100.00 06/01/02 10,100.00
349 Bldg Renovaton 205-Sheriff-520 7,400.00 08/01/15 7,400.00
TOTAL CLASS 12-BUILDINGS WITH IMPROVEMENTS 28,453,847.30 64,852.44 28,518,699.74
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Tab:Bldgs w-Improv Page 13 of 25 7/26/2016
Mason County, WA Other Improvements - Capital Asset Recap 2017
Auditor's Office
Asset# Description Location Life Purchase Purchase
New Purchase
Cost Date Cost
20- Other Improvements
001 Building#1 411 N. 5th St,Shelton,WA
1-259 lHandicap Ramps Curbs Replacement 40 11,050.05 05/17/12 11,050.05
0-24 16th&Alder Parking Project 20 44,369.89 12/31/04 44,369.89-
55,419.94
002 Building#2 410 N.4th St,Shelton,WA
006 Building#6 414 N. Fitth St,Shelton,WA
0-22 Parking Area 20 7,201.95 12/31/04 7,201.95
7,201.95
008 Building#8 615 W.Alder St,Shelton, WA
0-38 Parking/Paving 20 8,301.43 12/31/03 8,301.43
0-83 Parking/Paving-Probation 20 5,673.50 12/31/02 5,673.50
13,974.93
010 3rd & Pine Buidling 322 N 3rd Street,Shelton,WA
0-236 Electric fence, gates &transmitters 20 36,992.69 12/23/10 36,992.69
36,992.69
016 Public Works-Admin-Bldg#1 100 W Public Works Dr,Shelton
0-211 Chain link fences 20 127,758.37 11/08/08 127,758.37
0-212 Parking/Paving 20 272,331.74 11/08/08 272,331.74
0-213 Well/Water system 40 726,101.74 11/08/08 726,101.74
0-214 Landscaping 20 122,810.23 11/08/08 122,810.23
0-215 Flagpole 20 - 11/08/08 -
0-216 Guardrail 20 39,958.35 11/08/08 39,958.35
0-217 Septic/Sewer system 40 343,621.74 11/08/08 343,621.74
0-275 Yard Lighting 30 32,970.85 10/04/12 32,970.85
KNCAFRQ017\Working Papers\Capital Assets\2017 Capital Asset Master List.xlsx.xlsx Auditors Office-Financial Services
Tab:Other Improvements Page 14 of 25 7/26/2018
Mason County, WA Other Improvements - Capital Asset Recap 2017
Auditor's Office
Asset# Description Location Life Purchase Purchase
New Purchase
Cost Date Cost
20- Other Improvements
0-289 Release retainage for yard lighting 7 01/24/13 -
1,665,553.02
017 Public Works-Mech Shop-Bldg#2 100 W Public Works Dr,Shelton
0-218 Hose Reels 15 70,710.94 11/08/08 70,710.94
0-219 Bridge Crane 45 216,162.02 11/08/08 216,162.02
0-220 Waste Oil Tank 30 40,025.06 11/08/08 40,025.06
326,898.02
02 MCRT 2100 E. Johns Prairie Road,S -el ton,WA
0-015 Chain Link Fencing-Fields#1,#21#4,#5,# 20 1 11,355.80 12/31/05 11,355.80
0-026 Cain Lin Fencing-Field#5& New Shop 20 11,199.30 12 31 04 11,199.30
0-040 Asphalting Walkways 20 13,266.75 12/31/03 13,266.75
0-042 Chip Seal Par ing Lot 20 11,686.41 12 31 03 11,686.41
0-044 Infield Soil Catch Basins&Stump Removal 20 43,920.45 12 TF1T03 43,920.45
0-045 Park Development& Improvements 25 9,503.49 12/31/03 9,503.49
0-058 Catch Basins-Parking Lot 20 6,364.33 12/31/02 6,364.33
0-059 Parking Lot Seal 15 23,635.40 08/31/02 23,635.40
0-060 Dug Out Benches 20 5,881.58 12/31/02 5,881.58
0-061 Dug Out Construction- Excavating 20 5,934.91 12/31/02 5,934.91
0-063 Batting Cage Improvements 20 7,848.18 12/31/02 7,848.18
0-065 Fencing&Gates 20 39,624.60 12/31/02 39,624.60
0-066 Infield Mix&Top Soil 20 42,544.41 12/31/02 42,544.41
0-068 Pylon Sign 20 6,095.38 12/31/02 6,095.38
0-069 Park Improvements-Dugout Excavating 20 15,888.87 12/31/02 15,888.87
0-085 Commercial Fencing&Gate 20 10,459.76 12/31/01 10,459.76
0-086 Paving 20 8,200.40 12/31/01 8,200.40
0-094 Electrical& Plumbing- Batting Cages 30 5,916.10 12/31/00 5,916.10-
0-095 Equipment- Batting Cages 15 6,985.61 12/31/00 6,985.61
0-107 Batting Cage Improvements 20 36,956.66 12/31/98 36,956.66
0-109 Dug Outs Field#6 20 5,610.61 12/31/98 5,610.61
0-129 Playground Improvements 15 6,057.63 12/31/96 6,057.63
K:\CAFR\2017\Working Papers\Capital Assets\2017 Capital Asset Master List.xlsx.xlsx Auditor's Office-Financial Services
Tab.Other Improvements Pape is Of 25 7/26/2018
Mason County, WA Other Improvements - Capital Asset Recap 2017
Auditor's Office
Asset# Description Location Life Purchase Purchase
New Purchase
Cost Date Cost
20- Other Improvements
0-130 Field#5 Dugouts _ 20 6,279.14 12/31/04 6,279.14
0-177 Shop Planning, Permits, Design 15 13,100.00 12/31/07 13,100.00
0-195 MCRA shop exterior concrete 40 18,545.32 07/24/08 18,545.32
0-196 Field#5 rehab-drainage 20 10,588.85 12/31/08 10,588.85
0-197 Field#5 rehab-foul poles(not movable) 30 7,732.09 06/05/08 7,732.09
0-238 Playground Improvements 15 25,743.89 03/25/10 25,743.89
0-251 Synthetic Turf field improvements 15 236,668.82 12/31/11 236,668.82
0-276 Synthetic Turf field improvements 15 293,984.68 09/18/12 293,984.68
0-291 Batting Cage Improvements 20 34,746.88 03/21/13 34,746.88
2016 In
MCRA Field Rehabilitaton Project Progress -
982,326.30 982,326.30
026 Mason Lake Park 6011 E Mason Lake Drive W Grapeview,WA
0-239 Ramp & Boat launch construction & bathroom rehab 15 647,620.55 08/11/11 647,620.55
647,620.55
028 Oakland Bay Park 1570 E Agate Bay Road Shelton,WA
0-178 Master Development Plan 15 19,969.00 12/31/07 19,969.00
0-252 Roads,Trails& Parking Areas 20 55,592.08 12/31/12 55,592.08
0-277 Trail& Park Improvements 20 275,742.42 12/20/12 275,742.42
0-278 Gunnison Vaulted Toilet 20 18,031.88 10/18/12 18,031.88
0-279 Vaulted Toilet 20 12,021.33 12/20/12 12,021.33
0-290 Development and Retainage 40 16,472.84 04/11/13 16,472.84
397,829.55
030 Sandhill Park 1000 NE Sandhill Road, Belfair,WA
0-005 Architectural & Engineering Fees 20 28,700.50 12/31/06 28,700.50
0-014 Architectural&Engineering Fees 20 129,767.41 12/31/05 129,767.41
0-028 Chip Seal Parking Lot 15 8,271.57 12/31/04 8,271.57
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Tab:Other Improvements Page 16 of 25 7/26/2018
Mason County, WA Other Improvements - Capital Asset Recap 2017
Auditor's Office
Asset# Description Location Life Purchase Purchase
New Purchase
Cost Date Cost
20- Other Improvements
0-046 Chip Seal Parking Lot 15 25,749.18 12/31/03 25,749.18
0-047 Tailings,Sand, Infield Mix 20 8,958.28 12/31/03 8,958.28
0-070 Infield Mix&Topsoil 20 33,876.28 12/31/02 33,876.28
0-072 Permits& Professional Fees 20 11,624.75 12/31/02 11,624.75
0-075 Retaining Wall 30 8,324.80 12/31/02 8,324.80
0-091 Pump House-Electrical &Conduit 30 13,781.70 12/31/00 13,781.70
0-101 Infield Mix&Topsoil 20 25,921.59 12/31/99 25,921.59
0-111 Infield Mix,Topsoil,Grading-Ballfields#5  20 28,458.80 12/31/98 28,458.80
0-113 Dugouts- Ballfields#5 20 9,923.80 12/31/98 9,923.80
0-114 Chain Link Fencing-Backstops 20 5,216.83 12/31/98 5,216.83
0-116 Chain Link Fencing&Gate 20 7,058.63 12/31/98 7,058.63
0-125 Infield Mix,Top Soil,Grading 20 24,846.66 12/31/96 24,846.66
0-126 Well#1 Reconstruction 20 6,237.00 12/31/96 6,237.00
0-133 Park Construction 25 663,032.32 12/31/05 663,032.32
0-136 Park Construction 25 453,224.91 12/31/06 453,224.91
0-137 Bleachers 15 28,400.00 12/31/06 28,400.00
0-139 Infield Mix&Top Soil 20 7,496.83 12/31/04 7,496.83
0-141 Installation of Pump House 20 12,891.90 12/31/04 12,891.90
0-142 Permanent Bleachers 20 5,394.64 12/31/04 5,394.64
0-146 Park Construction-Irrigation 20 14,795.93 12/31/03 14,795.93
0-179 Phase I Development 20 6,904.84 12/31/07 6,904.84
0-187 Pitching Mounds 20 5,975.67 05/31/07 5,975.67
0-192 Field#6 Rehabilitation- Infield Mix 20 25,169.16 12/31/07 25,169.16
0-199 Field#3-Chainlink backstop 20 15,773.29 12/11/08 15,773.29
0-200 Field#3-concrete retaining walls 40 7,800.12 12/31/08 7,800.12
0-201 Field#3-infield mix,drainage,etc 20 11,442.72 12/31/08 11,442.72
0-280 Retaining walls&grade slopes 30 10,447.59 03/08/12 10,447.59
1,645,467.70
045 Latimer's Landing Boat Launch 50 E. Harstine Bridge Road,Shelton,WA
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Tab:Other Improvements Pape 17 of 25 7/26/2018
Mason County, WA Other Improvements - Capital Asset Recap 2017
Auditor's Office
Asset# Description Location Life Purchase Purchase
New Purchase
Cost Date Cost
20 -Other Improvements
0-007 Design & Professional Services 15 27,135.08 12/31/06 27,135.08
Design, Permits, Biological Evaluation 30,030.63-
0-202 Dock& Boat ramp 40 819,825.12 12/31/08 819,825.12
0-281 Parking Area 30 422,879.24 11/08/12 422,879.24
1,299,870.07
046 Truman Glick Park 1291 W. Ford Road, Matlock,WA
0-076 Tioga Vault Toilet Building with 2 Units 20 20,670.62 12/31/02 20,670.62
0-117 Picnic Kitchen 20 5,479.06 12/31/98 5,479.06
0-120 Architectural Fees&Tree Removal- Picnic Kitchen 20 7,151.43 12/31/97 7,151.43
0-121 Picnic Kitchen-Construction 30 37,460.55 12/31/97 37,460.55
0-145 Chain Link Fencing 20 5,051.11 12/31/04 5,051.11
0-203 Challenger permanent play structure 25 53,189.21 12/31/08 53,189.21
0-228 Pathway Development 20 8,943.00 06/10/09 8,943.00
137,944.98
052 Union Park 61 E. PT Townsend Street, Union,WA
0-104 Baseball Field Equipment& Bench 15 9,697.95 12/31/99 9,697.95
0-118 Baseball Field-Infield Mix,Top Soil, Dozer 20 9,198.96 12/31/98 9,198.96
0-127 Restroom Construction 20 1 7,965.01 12/31/96 7,965.01
26,861.92
054 Walker Park 2400 SE Walker Park Rd,Shelton,WA
0-027 Permits 20 5,741.80 12/31/04 5,741.80
0-144 Fencing 20 6,629.03 12/31/04 6,629.03
12,370.83
056 Watson Wildwood Park Highway 103,Victor,WA
0-79 Survey 20 7,100.00 12/06/02 7,100.00
7,100.00
065 Coulter Creek Park
0-283 Trail & Park Development 20 24,399.48 11/15/12 24,399.48
K:\CAFR\2017\Working Papers\Capital Assets\2017 Capital Asset Master List.xlsx.xlsx Auditor's Office-Financial Services
Tab:Other Improvements Pate 18 of 25 7/26/2018
Mason County, WA Other Improvements - Capital Asset Recap 2017
Auditor's Office
Asset# Description Location Life Purchase Purchase
New Purchase
Cost Date Cost
20 - Other Improvements
0-285 Vaulted Toilet 20 12,021.32 12/20/12 12,021.32
0-292 Parking lot construction 20 11,772.25 03/21/13 11,772.25
48,193.05
070 Foothills Park 241 N. Hoodsport Park, Hoodsport,WA
0-039 Road Development 25 14,113.40 12/31/03 14,113.40
0-205 Challenger permanent play structure 30 17,362.99 12/31/08 17,362.99
0-281 Installation of Play Structure 30 7,854.60 08/23/12 7,854.60
Park Bridge 15,000.00 10/01/93 15,000.00
Play Structure 12,000.00 07/01/04 12,000.00
Play Structure 14,600.00 05/01/04 14,600.00
TOTAL CLASS 20-OTHER IMPROVEMENTS 7,392,556.49 7,392,556.49
K:\CAFR\2017\Working Papers\Capital Assets\2017 Capital Asset Master List.xlsxxlsx Auditor's Office-Financial Services
Tab:Other Improvements Page 19 of 25 7/26/2018
Governmental CIP
2016 Reet 2 - Capital Improvements - MCRA Field Rehabilitation Proj $360,429.58
2017 REET 1 -Various Buildings 51,219.23
2017 REET 1 -Various Buildings 6,794.30
2017 REET 2 -Capital Improvements- MCRA Field Rehabilitation Proj 162,280.74
2017 REET 2 -Sandhill Park Field#1  285,390.83
2017 REET 2 -Jacoby 736.25
2017 REET 2 -Coulter Creek-add to 2016 land purchase 1,168.28
Current Year 507,589.63
Total $868,019.21
Mason County, WA Equipment- Capital Asset Recap 12/31/2017
Auditor's Office
Purchase New Purchase
Asset# Description Location Asset Tag# Life Purchase Cost Date Added Deleted Cost
32- Machinery& Equipment
001 Building#1
E165 Hart Ballot processing scanner Auditor/Elections 12150 5 23,157.28 12/12/13 23,157.28
E166 Hart Ballot processing scanner Auditor/Elections 12151 5 23,157.29 12/12/13 23,157.29
E143 High Volume Laser Printer Election Equip Fund 12115 7 5,415.00 12/28/06 5,415.00
51,729.57 51,729.57
E170 Fujitsu Color Scanner Auditor/Elections 12158 5 7,287.06 06/27/13 7,287.06
E159 Contex SD3600 large format scanner Auditor/Recording 12145 5 6,957.11 02/16/12 6,957.11
E145 Dell Poweredge T710 Server Auditor/Recording 12132 5 14,274.45 03/11/10 14,274.45
E003 Digital Scanner Auditor/Recording 12038 5 7,878.21 04/30/02 7,878.21
Eagle Recorder Server Replacement Auditor's O&M 11556 5 20,655.72 06/25/15 20,655.72
Fujitsu F167700 Scanner Auditor/Elections 11555 5 5,917.61 12/23/15 5,917.61
62,970.16 1 62,970.16
E162 Recording Equipment BOCC Chambers 12148 10 7,604.18 1 02/16/12 1 1 7,604.18
122,303.91 - - 122,303.91
002 Building#2 (closed WQ&move PH in 2009)
Public Health
E147 1 disaster prep mobile hospital unit "Stored at DEM 12134 10 10,941.35 06/24/10 (10,941.35) -
E148 1 disaster prep mobile hospital unit "*Stored at DEM 12135 10 10,941.34 06/24/10 (10,941.34) -
E149 1 disaster prep mobile hospital unit "Stored at DEM 12136 10 10,187.43 07/22/10 (10,187.43) -
E63 Castle Autoclave Health-Water Quality 12084 7 39,900.09 03/31/03 39,900.09
E67 Steam Scrubber Dishwasher Health-Water Quality 12097 7 6,055.63 10/21/05 6,055.63
78,025.84 (32,070.12) 45,955.72
013 Courthouse
E136 Imaging System Clerk 12126 5 8,869.29 10/02/08 8,869.29
E009 Micro Film Scanner Clerk 12087-R 5 6,255.71 08/13/03 6,255.71
E008 Film Viewer/Printer Clerk 11248 5 5,618.21 12/31/96 5,618.21
E150 MS6000 MKII microfilm reader/printer Clerk 12137 10 13,349.46 10/08/10 13,349.46
34,092.67
E160 Court Recording Equipment District Court 12146 10 1 7,702.67 06/21/12 7,702.67
E161 Court Recording Equipment Superior Court 12147 10 22,259.14 07/05/12 22,259.14
E058 Recording Equipment Superior Court 10506 7 5,601.09 03/10/87 5,601.09
Judicial Bench,Witness Box Superior Court 15 6,526.28 12/17/15 6,526.28
34,386.51
Fund 135 Trial Court Improvement
E171 Hardware/software jury system Courts/Clerk 1 12162 3 29,075.26 04/11/13 29,075.26
I(ACAFR12017TWortdng Papers%Capital Assetsl2017 Capital Asset Master List.xlsx.xlsx
Tab:Eguipntera Vega 21 W 25 7/2812018
Mason County, WA Equipment - Capital Asset Recap 12/31/2017
Auditor's Office
Purchase New Purchase
Asset# Description Location Asset Tag# Life Purchase Cost Date Added Deleted Cost
E164 Jury Management System Courts/Clerk no tag 15 33,140.37 10/18/12 33,140.37
AX AL7 System-Superior Courtroom Superior Court 10 39,776.31 09/23/15 39,776.31
Video Conferencing Equipment Courthouse 10 7,161.31 07/10/15 7,161.31
109,153.25
Fund 119 Reserve for Technology
Video Conference System-Kiosk 1 Jail 10 12,062.39 09/23/15 12,062.39
Video Conference System-Kiosk 2 Jail 10 12,062.39 09/23/15 12,062.39
Video Conference System-Kiosk 3 Jail 10 12,062.39 09/23/15 12,062.39
Video Conference PX AL7 Superior Court-B 10 31,592.16 09/23/15 31,592.16
Video Conf System-Centpro PX District Court 10 29,371.29 09/23/15 29,371.29
Video Conf System-PX AL7 S Modular Courtroom 10 29,371.29 09/23/15 29,371.29
126,521.91
311,857.01 - - 311,857.01
Juvenile Facility
Cust 15915 Det-Finger Print 001-172-000-Juvenile Fag 11550 7 7,635.12 12/19/14 7,635.12
Det/Door Panel/Monitor,Cameras 001-172-000-Juvenile Fag 11551 7 14,335.20 12/19/14 14,335.20
21,970.32 21,970.32
054 Walker Park
E141 Playground Equipment Walker Park-Parks 12130 15 23,835.44 10/19/09 23,835.44
23,835.44
052 Union Park
E140 Playground Equipment Union Park-Parks 12129 15 8,546.00 10/19/09 8,546.00
8,546.00 - - 8,546.00
024 Parks System
E132 John Deere Top Dresser Park System 102122 10 20,148.45 12/18/07 20,148.45
E029 Land Pride Mower Park System 12096 7 10,897.54 07/09/05 10,897.54
E028 Gator Utility Vehicle Park System 12091 7 1 5,517.78 02/09/04 5,517.78
E027 Kubota Backhoe Attachment Park System 12089 7 7,365.15 11/05/03 7,365.15
E025 Hydro Aqua Seeder Park System 12065 7 5,101.84 12/17/02 5,101.84
E026 Cushman Bunker Park System 12063 7 11,026.47 12/17/02 11,026.47
E024 Pro Laser Level Park System 12052 7 18,675.21 12/19/01 18,675.21
E023 John Deere Rotary Mower Park System 11409 7 11,249.28 03/02/99 11,249.28
E021 Seed Aerator Park System 11301 7 7,573.76 04/22/97 7,573.76
E020 Groom Master Field Groomer Park System 11193 7 7,973.04 02/26/96 7,973.04
E153 Gator Utility Vehicle Park System 10 6,000.00 08/26/94 6,000.00
KACAFRVOMWorking PaperstCapital Assetst2017 Capital Asset Master Ust.xlsx.xlsx
TabEquipment Pape 22 or 25 7/25=18
Mason County, WA Equipment- Capital Asset Recap 12/31/2017
Auditor's Office
Purchase New Purchase
Asset# Description Location Asset Tag# Life Purchase Cost Date Added Deleted Cost
E15 Electric Score Board MCRA-Parks 10324 7 16,000.00 01/01/92 16,000.00
E014 Kubota Lawn Tractor Park System 10330 7 9,000.00 01/01/91 91000.00
E013 Kubota Tractor Park System 10323 7 17,000.00 01/01/88 17,000.00
153,528.52 - 153,528.52
072 MCSO Equipment
Mine Resistant Ambush Protected(MRAP Sheriff 11552 10 508,342.00 05/23/14 508,342.00
"Your Speed"Sign 001-205-280-Sheriff-Pa 11553 7 11,893.78 04/15/14 11,893.78
E168 Level III Tactical Blankets x 5 Sheriff/Patrol 12153-12157 7 39,428.09 12/31/13 39,428.09
E167 2012 Chev Cargo Van Sheriff/Patrol 12152 5 19,752.00 12/31/13 19,752.00
E169 Avatar II Robotex Base Package Sheriff/Custody 12159 7 19,482.35 06/20/13 19,482.35
E157 ATR Rescue folding trailer/chair Sheriff/SAR 12144 5 1 5,944.66 12/22/11 5,944.66
E154 2011 Honda 44 Rancher ATV Sheriff/SAR 12141 10 6,813.30 09/22/11 6,813.30
E155 2011 Honda 44 Rancher ATV Sheriff/SAR 12142 10 6,813.30 09/22/11 6,813.30
E158 Amkus Rope Rescue System w/attach Sheriff/SAR 12140 5 14,677.36 07/07/11 14,677.36
E139 Nikon Total Station Sheriff/Traffic Unit 12124 7 8,864.20 12/28/09 8,864.20
E135 2009 Ford Van-Grant S0310A Sheriff/Deputies 12127 5 21,677.56 09/03/08 21,677.56
E143 DSM Evidence Lockers-Grant 16738B Sheriff/Deputies 12131 15 19,344.05 02/29/08 19,344.05
E130 North Mountain Radio Repeater Sheriff/Admin 5 14,417.84 05/11/07 14,417.84
E129 Gold Mountain Radio Repeater Sheriff/Admin 5 14,419.05 04/20/07 14,419.05
E032 Two Heated Delivery Trays Jail 12113/12114 7 10,462.44 12/31/06 10,462.44
E054 Finger Printing System Jail 12109 7 1 31,517.12 07/18/06 31,517.12
E041 Triumph 215 with Trailer Sheriff/Boating 12108 5 32,552.27 06/12/06 32,552.27
E049 2006 Ford 4X4 Pickup Sheriff/ORV 12111 5 39,481.81 06/01/06 39,481.81
E048 Laser System-Total Station Sheriff/Deputies 12095 5 6,964.88 02/15/05 6,964.88
E053 Master Convection Oven Jail 12093 7 8,352.00 04/23/04 8,352.00
E039 Suzuki Outboard Motor Sheriff/Boating 12085 7 8,880.60 07/24/03 8,880.60
E042 Evidence Dry Cabinet Sheriff/Deputies 12042 7 9,963.60 02/08/02 9,963.60
E051 Video Imaging System Jail 11285 7 67,196.45 08/15/96 67,196.45
E128 Triumph 215 Boat with Trailer Sheriff/Boating 7 30,687.06 06/08/07 30,687.06
957,927.77 - - 957,927.77
074 Emergency Management
E133 Kenwood VHF Repeater&Antenna Syster Emergency Mngmt 12120 10 29,177.39 11/09/07 29,177.39
E057 Diesel Generator Emergency Mngmt 11487 7 27,281.88 12/11/00 27,281.88
56,459.27 - - 56,459.27
011 Facilities&Grounds- Building#11
E038 O'Henry 40'x 60'tent Facilities&Grounds 12110 5 13,069.43 07/13/06 13,069.43
KAICAFR\2017\WeAdng Papers\Capital Assels\2017 Capital Asset Master List.xlsx.xlsx
Tab:Equipment Papa 23 of 25 7/26/2018
Mason County, WA Equipment - Capital Asset Recap 12/31/2017
Auditor's Office
Purchase New Purchase
Asset# Description Location Asset Tag# Life Purchase Cost Date Added Deleted Cost
E152 X-ray scanner/metal detector/handwand Courthouse/Facilities 12139 10 27,963.02 12/30/10 27,963.02
41,032.45 41,032.45
Total Class 32 Machinery&Equipment 1,775,486.53 - (32,070.12) 1,743,416.41
34-TRANSPORTATION MACHINEY& EQUIPMENT
080 Roads System
2013-033 P1-262960 2/12/2013 130483-Comm-C County Roads 5 7,446.30 02/12/13 7,446.30
New De-Icer Rack-New Vehicle A 105-000-000 - Road Fund 10 5,000.00 10/30/14 5,000.00
E142 Base Radio System County Roads 012125 10 18,555.61 05/31/09 18,555.61
E169 1000 Gallon Single Lane Anti-Ice County Roads 012105 7 12,435.48 09/13/05 12,435.48
E110 Herbicide Sprayer County Roads 012104 10 25,303.79 10/03/05 25,303.79
E111 CMA Tank NC-3000 County Roads 012103 10 6,814.67 09/23/04 6,814.67
E112 CMA Tank NC-3000 County Roads 012102 10 6,814.66 09/23/04 6,814.66
E113 Portable Bridge 14'x 80' County Roads 011502 20 73,452.93 06/30/01 73,452.93
E115 Sprayer/De-Icer County Roads 011483 10 7,048.79 11/28/00 7,048.79
E114 60'x 14'Portable Steel Bridge County Roads 011489 20 49,445.17 09/25/00 49,445.17
E117 loline 88/30 Technoarts Switch Blade County Roads 011434 7 6,115.54 09/20/99 6,115.54
E116 (GPS)Components-Not Tagged County Roads 011464 7 11,602.85 10/12/98 11,602.85
E123 Herbicide/De-Icer Sprayer County Roads 011330 10 17,188.16 05/31/98 17,188.16
E163 40'Insulated Container County Roads 12149 20 1 6,289.45 08/14/12 6,289.45
E125 Theodolite County Roads 010476 7 7,471.00 12/31/82 7,471.00
GIS Server County Roads 5 8,407.83 02/19/15 1 (8,407.83)^ -
269,392.23 - (8,407.83) 260,984.40
Added in 2016
Industrial Washing Machine Jail (Pchd by Facilities) 5 11,293.94 12/31/16 11,293.94
Bow Front U Desk Prosecutor's Office 10 5,561.74 12/31/16 5,561.74
25'Safeboat w/trailer Sheriff 7 71,567.66 10/04/16 71,567.66
Finger Printing System Jail 7 12,544.29 12/21/16 12,544.29
IT Owned-Various
Telephone System Locations 7 09/30/16 -
IT Owned-Various
Flash Array Storage Locations 5 11/28/16
Laserfiche Software IT-Building#3 5 12/28/16
Added In 2017
l(ACAFR\2017\Working Papers\Capital Assets�2017 Capital Asset Master Listxlsx xlsx
TabEquipment Papa 24 o120 7 26,'20 i e
Mason County, WA Equipment - Capital Asset Recap 12/31/2017
Auditor's Office
Purchase New Purchase
Asset# Description Location Asset Tag# Life Purchase Cost Date Added Deleted Cost
2014 Ford F-150 STX 44 SuperCab Sheriff 12/20/17 22,927.50 22,927.50
2017 RAM 1500 Sheriff 06/13/17 35,510.29 35,510.29
Vinyl Cutter-Sign Shop Roads 03/07/17 12,622.10 12,622.10
Thermolazer-Thermoplastic Applicator Roads 07/20/17 14,174.44 14,174.44
100,967.63 85,234.33 - 186,201.96
2,145,846.39
Total General Government Machinery&Equipment 2,145,846.39 85,234.33 (40,477.95) 2,190,602.77
K1CAFR12017\Working Papers\Capital Assets\2017 Capital Asset Master List xlsx xlsx
Tab:Equipment Page 25 of 25 7/25/2018
3 .
Revised Capital
Asset/Trackable
Policy/Procedure
CO
1854
Mason Count " al and Trackable Asset Policy and
Procedures
I. PURPOSE:
To establish a uniform policy and accountin forounty's real and personal property to ensure adequate
stewardship of county resources through c 'A' untabiIity and accurate capital/trackable asset listings
and to establish departmental responsibility in t i nance of the County's capital asset system. Mason
County is on the cash basis of accounting as deli Washington State BARS Manual (Budgetary,
Accounting and Reporting Systems).
II. RESPONSIBILITY:
All Mason County Departments are responsible for protectin on Iling the use of County assets
assigned to their department. The department head/elected icial st designate one or more
employee(s) to be responsible for maintaining and safeguarding a ent's capital assets and
trackable assets("inventory officer").Any time a capital asset is added,d ansferred;the inventory
officer will complete a Capital Asset Project Form which will be submitted to the A itor's Financial Services
Department. NOTE *** Form also needs to be submitted to RISK Manager** P orks will submit the
Annual Construction Report spreadsheet annually in lieu of the capital asset roject form. For trackable
assets, the department will complete a Trackable Asset Form. Departments have sole responsibility for
their trackable assets.
III. DEFINITIONS:
Ancillary charges: Costs that are directly attributable to capital asset acquisition and are necessary to
place the asset into service in its intended location and use.
Asset number: A unique number assigned to each capital asset (or a group of assets) that is used for
identification.
Buildings (and building improvements): The capital asset class that includes all buildings owned by the
County. Components of a building, not normally replaced, are considered part of the building. Building
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improvements include subsequent additions of a new wing or extension, structural renovations and integral
component replacement.
Capital asset: Tangible or intangible assets that meet all three of the following: a) it must have an initial
useful life that extends beyond a single reporting period, i.e., one year; b) it must be used in the operations
of the entity; and, c) it must not be specifically excluded by policy, e.g., capitalization threshold.
Capitalization threshold: The minimum dollar value at which the County elects to capitalize its capital
assets for financial reporting is $5,000 and an estimated useful life in excess of one year. All land is
capitalized regardless of value. Capital assets are recorded at historical cost if purchased or constructed.
Donated capital assets are recorded at estimated fair market value at the date of donation. Although
trackable assets do not meet the county capitalization threshold, they are considered assets for purposes
of marking and identification, records keeping, and tracking.
Capitalize: To list the as et in the County inventory.
Constructed capital A capital asset that is created or produced by the County or on behalf of the
County. A constructe c i sset can be the installation, assembly or creation of a new facility; an
addition, expansion, imp e , r replacement of an existing facility; the relocation of a facility; or an
internally generated intangibl capi I sset(including software).
Construction work-in-progress T e capital asset class that includes the cost of assets under
construction or in development. The c are accumulated and moved to the appropriate asset class
when substantially complete and/or p ice. Construction work-in-progress is also referred to as
work-in-progress (WIP) and construction-ii ro (CIP).
Contributed/Donated assets: Real or pers al capital assets received in a voluntary non-
exchange transaction from external parties and no ro transfer from another unit within the reporting
entity.
Disposal: The managed removal of an asset from the Count po ession and retirement in the County's
capital asset system.
Estimated historical cost: Is an estimate of the value of an a et actual historical cost is not
available. An estimate may be derived using an alternative cost bas cu nt replacement cost) that
is adjusted by an economic index to arrive at an estimate of the original is , I ost.
Fair value: Estimated dollar amount at which an asset might exchange be en a willing buyer and a
willing seller, neither being under compulsion, each having reasonable knowledge of all relevant facts, and
with equity to both. "Estimated fair value" at acquisition may be obtained from manufacturers' catalogs or
price quotes in periodicals, from objective appraisals, or similar sources. Estimated fair value is used in
valuing donations.
Furniture,machinery,and equipment:The capital asset class that includes all personal property acquired
through purchase, donation, exchange, construction, evidence, conversion, etc. It generally includes all
movable personal property and also plant equipment and other fixed equipment.
Grant funded assets: Capital assets purchased with grant funds and subject to specific requirements and
instructions relating to recordkeeping, controls, and/or restrictions.
Historical cost: The original cost of an asset at the time of acquisition including all ancillary charges (e.g.,
freight, installation, site preparation, etc.) to bring the capital asset to its intended location and its intended
use. "Estimated historical cost" is an estimate of the value of an asset where actual historical cost is not
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available. An estimate may be derived using an alternative cost basis (e.g. current replacement cost) that
is adjusted by an economic index to arrive at an estimate of the original cost.
Impairment: A significant, unexpected decline in the service utility of a capital asset.
Improvements other than buildings: The capital asset class that includes improvements to land other
than those related to site preparation or conversion to a public road. This may include items such as airport
runways, retaining walls, sidewalks, parking lots, ponds, landscaping, berms, fencing, outdoor lighting, etc.
Inventory: The process of physically confirming the existence and location of capital assets.
Infrastructure: Capital assets that are stationary or immovable in nature and that have useful lives that
can be preserved over a longer time period than most capital assets. Roads, bridges, sidewalks, water
lines, sewers, drainage systems and the like.
Intangible assets: An sW that lacks physical substance, is nonfinancial in nature, and has an initial
useful life extending a ingle reporting period. Examples of intangible assets are easements, right
of way, other land righ s, rademarks, licenses, permits and software.
Internally generated comp er s re: Software developed in-house using County workforce or by a
third party contractor on beha C ty; or purchased from a vendor but modified or customized by
the County using more than mini I i ntal effort before being put into service. Internally generated
computer software activities can be o . to three stages, 1) software preliminary project stage, 2)
software application development stag a 3) ftware post-implementation/operation stage.
Land: The capital asset class that includes -d reciable land and all associated rights with land
ownership.
Land use rights: Land use rights may be purchased h t he transfer of title and may include temporary
easements, permanent easements, right-of-way, and de op ir, timber and mineral rights. Land use
rights are considered intangible assets.
Personal property: All movable capital furniture, machinery, an uipm nt subject to an annual physical
inventory.
Physical inventory: A physical inspection of capital assets recorded in the p* I asset system to verify
their existence and condition.
Purchased software: Software purchased and used without modifications. This does not include general
software applications that are needed for basic computer operations or performing routine office tasks, the
cost of which are normally bundled with the hardware cost or expensed.
Real property: Land, buildings and building improvements, and improvements other than buildings.
Substantially complete: The point at which construction is sufficiently complete in accordance with
contract documents and the construction is determined to be ready for its intended use and/or occupancy.
Surplus: Capital assets that are no longer used by the custodial department.
Tag number: For personal property, a physical tag with a unique number that is affixed to the actual asset.
For real property, the Assessor's parcel number should be used as the asset number. A number may be
divided into a primary number and an attachment number suffix for attachments to the primary asset.
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Trackable Assets: Assets that are particularly at risk or vulnerable to loss and cost less than $5,000 that
have a useful life greater than a year. Departments are responsible for reporting their trackable assets and
maintaining good stewardship over them. The Auditor's Office will not maintain the inventory; it is the sole
responsibility of each individual department. The Auditor's Office will assist departments but ultimate
responsibility stays with the each individual department. Some electronic equipment is inventoried by IT
as evidenced by an ER number. IT will account for the items.
Useful life: An estimate based on the known information regarding the type, expected use, and expected
maintenance of the asset. It is the period of time during which a capital asset will provide service.
IV. POLICIES:
The County will report capital assets in the County's capital asset listing in accordance with BARS manual.
The County will maintain capital asset system to properly track and report the County's capital assets.
The capitalization thre the minimum dollar value at which the County elects to capitalize assets.
Expenditures that are e r n or equal to the threshold amounts and meet other capital asset criteria
must be capitalized and r . the capital asset system, and as a capital expenditure in the general
ledger. Thresholds generally houl be applied to individual assets and not to the total of a group or with
combined purchases, with th f infrastructure.
Capital assets are recorded in t e sset system at historical cost or estimated historical cost.
Donated assets are recorded at fair I time of donation. The historical cost and fair value at the
time of acquisition should include all an ill ch es necessary to place the asset in its intended location
and condition for use.
Collections (works of art and historical artifacts, fo are capitalized at historical cost or if donated,
fair value at the time of donation.
Assets purchased, but not yet placed in service, are rec ed in capital asset system at their acquisition
date.
Ancillary costs should be included in the cost of a capital o ver, minor ancillary costs, not
measurable at the time a capital asset is recorded in an authori d pr inventory system, are not
required to be capitalized but may be capitalized if the informatio a eadily available. Ancillary
costs include such items as:
• Legal and title fees
• Professional fees of engineers, attorneys, appraisers, financial advisors, architects, etc.
• Surveying fees
• Appraisal and negotiation fees
• Site preparation costs
• Costs related to demolition of unwanted structures
• Transportation/freight charges
• Sales and use tax
• Installation costs
• Warranties (excluding extended warranties)
• Any other normal or necessary costs required to place the asset in its intended location and
condition for use
• Clean-up of known pollution at the time of acquisition
• Relocation costs
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Capital assets acquired with grant funds must comply with all state, federal and grantor requirements and
be identified as grant funded assets in the County's capital asset accounting system.
Not all phases of capital project's constructed asset are capitalizable. Costs should be capitalized only if
they are directly identifiable with a specific asset and only if incurred after the acquisition of the related
asset has come to be considered probable (i.e. likely to occur). Thus the planning phase and preliminary
design phase of a capital project are generally not capitalized. The final design phase, implementation
phase and acquisition phases are capitalized. The close out phase which involves administrative
processes and monitoring would generally not be capitalized, but rather expensed to operations.
The County's infrastructure is on a cash basis of reporting. Improvements that increase the service capacity
and functionality of infrastructure are capitalized. Other costs are considered maintenance and are
expended in the period incurred. The Department of Transportation—Road Services Division maintains the
roads and bridges infrastructure historical asset records within a separate reporting system.
Insurance recoveries re ed to impaired assets are reported net of the related loss when the recovery is
realized or realizable i me fiscal year as the loss. Otherwise, restoration or replacement costs of an
impaired asset are re e a separate transaction from the related insurance recovery.
An annual physical inventory f per nal property capital assets will be performed to verify their existence,
location and status. An annu real property will be performed to verify accuracy and ownership
status.
An official listing of property records f buildings, including those that fall below the capitalization
thresholds will be maintained by Auditors arl ervices.
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Personal property items are generally handled r each department.
Real Property transfers and dispositions are handledOor's Financial Services.
Capital assets still in service remain on the books until dispo . '
Trackable assets are the responsibility of each individual Counrt nt.
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Capital Assets — Procedures
1) Improvement/Repair/Maintenance Expenses
Routine repair and maintenance costs will be expensed as they are incurred and will not be capitalized.
Major repairs will be capitalized if they result in betterments/improvements. An improvement provides
additional value. Such added value is achieved either by 1) lengthening a capital asset's estimated useful
life (beyond original) or 2) increasing a capital asset's ability to provide service (i.e., greater effectiveness
or efficiency); must be measureable. In contrast to improvements, repairs and maintenance retain value
rather than provide additional value. Outlays will not be capitalized for a project that replaces the old part
of a capital asset.
2) Additions
The county may acquir roperty by purchase, construction, donation, or lease. Capital assets shall be
capitalized and purch m an object code capital BARS line known as the"60's":
6 a Land Improvements
62 - B ilding and Structures
63- O ments
64- Mac i n Equipment
65 - Constr cti f pital Assets
When a capital asset is purchased, the e rtrqot will complete a Capital Asset- Project Form and send
it to the Auditor's Financial Services Offic voucher. The Auditor's Financial Services Office will
update the capital asset system with the info fr the Capital Asset-Project Form. The department
will be assigned a unique asset tag number from S ices which will be used for inventory purposes
and affix the tag number to the asset. If possible, t art nt should identify the asset as Mason County
property on the tag, and the tag shall be affixed on t ipal body of the asset. Damage or lost tags
should be replaced with a new inventory ID tag. Tags be r ed when the asset is sold or disposed.
Occasionally it may be impractical or impossible to tag a capi ass t, for example:
• The asset is stationary and not susceptible to theft uch nd, infrastructure, buildings, and
improvements).
• The asset has a unique permanent serial number that b for identification (such as
vehicles).
• The asset would lose significant historical or resale value by the tag.
• The asset would have its warranty negatively impacted.
For these assets, the department should apply alternative procedures for iden ication and inventory.
3) Deletions
Asset deletion may be required due to the sale of the asset, scrapping, lost or stolen, or involuntary
conversion (fire, flood, etc.) Due to the monetary value, capital assets deleted from the capital asset system
for any reason require the department to complete the Capital Asset-Project Form, Asset Disposal
Information section.
Equipment acquired under a grant or sub grant that is no longer needed for the original project may be
disposed as follows:
• Equipment with a current per-unit fair market value of less than $5,000 may be retained, sold, or
otherwise disposed of with no further obligation to the awarding agency.
• Equipment with a current per-unit market value of $5,000 or more may be retained, sold, or
otherwise disposed of only as authorized by the agency that awarded the grant.
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If the county is provided with federally owned equipment:
• Title will remain vested with the federal government.
• The county will manage the equipment in accordance with federal agency rules and procedures,
and submit an annual inventory listing.
• The county will request disposition instructions from the federal agency when the equipment is no
longer needed.
4) Lost or Stolen Assets
When suspected or known losses of capital assets occur, departments should conduct a search for the
missing property. The search should include transfers to other departments,storage, scrapping, conversion
to another asset, etc.
If the missing property is not found:
• Notify the department head and the employee responsible for department inventory.
• The departmen all prepare a signed statement to include a description of the events surrounding
the disappear f the property, who was notified of the loss, and steps taken to locate the
property. A c py re ort will be sent to the Auditor's Financial Services Office.
• The Auditor shall ep th suspected asset loss to the State Auditor's office in accordance with
RCW 43.09.185, an COW o he report shall be given to the Board of County Commissioners.
• The lost or stolen pr be removed from the department's inventory and accounting
records.
5) Asset Transfers
Occasional transfers of property may occejo departments or funds. The original controlling
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department is accountable for all assets in its i e for initiating a notice of transfer. The sale price
will be fair market value, which may result in a gai r ss the sale of capital assets.
6) Asset Modifications
Large assets such as equipment, water or sewer lines, and ny b it ings are often modified to increase
their lifetime or usefulness. Modifications may include partia .. n r deletions, major repairs (new
engine for truck), or component replacement(new roof, heating sy em,
Several vouchers may be prepared for the modification as the wor s. Therefore it's very
important to notify the Auditor's Financial Services Office that modifications ar coded as capital outlay.
The inventory number of the asset being modified should be included on the vo
7) Capital Asset Inventory
A physical inventory will be conducted at least once every year. Around January of each year, Support
Services will provide a Department Asset Accountability Form for to each department which contains all
equipment under their control as of December 31$1 of the prior year. The Auditor's Office Financial Services
will send an Accountability form for the remaining capital assets (land, buildings, other improvements,
infrastructure and intangible). Each department will conduct a physical inventory of the items, verifying the
existence and condition of each item on the form, and making note of any additions, deletions,
interdepartmental transfers, modifications, or leases of the items that are not reflected on the form. The
form is signed by the employee responsible for the inventory and forwarded to Support Services.
Verification of inventory may be done annually by the Auditor's Office Financial Services by performing a
sampling of inventory items.
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Personnel that have no direct responsibility for the assets (custody and receipt/issue authority) should
perform the physical inventory to ensure objective reporting. If it is not feasible to use such personnel, then
the inventory should be verified by a person with no direct responsibility for the inventory.
Written physical inventory instructions will be documented and distributed to each person participating in
the inventory process. The instructions will describe:
• How and where to record each item.
• What information to record".
• What to do when they have a question.
• What procedures to follow when they finish their assignments.
• What procedures to follow when equipment is located but not listed.
• The procedure for attesting the accuracy of the count such as signing the inventory page.
• How to record assets not being used or in unserviceable condition, and how this information is to
be used for scheduling repair or disposition of such assets.
"In accordance with n rds established by the State Auditor (RCW 36.32.210), the inventory
documentation shall i
• The assets on ha ing any equipment.
• Date acquired an a unt aid for each asset.
• A description to fully ent' Asset and its estimated life.
• All assets sold or dis e d ing the prior year with full description, name of purchaser, the
amount paid, whether or of ublic or private sale, and reason for disposal.
• All assets purchased during t including full description, date of purchase, amount paid,
vendor or person who receive th p t, whether or not bought under competitive bidding,
probable life, and reason for the p s
After the physical inventory count is completed,th t inventory officer will conduct a reconciliation
process. The inventory is considered reconciled w II is epancies have been identified and explained.
Departments should conduct the following steps duri reconciliation process:
• Search the inventory lists for unrecorded items t at w ed during the count.
• Enter unrecorded assets into the inventory systema soon s possible after discovery.
• If a significant number of unrecorded assets are locat roblem with the asset recording
procedures may exist. The inventory officer should conta the AJdiJor's Office Financial Services
for assistance in determining why the problem is occurring orrect it.
• Conduct a search in efforts to locate any missing assets.
• The inventory officer should follow the lost or stolen property proceduri his policy for assets
that are not located.
After the inventory is reconciled, the inventory officer shall certify the reconciliation with a statement and
signature, and report it to the supervisor. The inventory officer shall notify the supervisor if the certification
cannot be made, and the supervisor shall determine the appropriate course of action.
The certification and the reconciled inventory listing serves as the support for the inventory balance and
any accounting adjustments, and these documents must be maintained by the Auditor's Office Financial
Services. The documentation will be retained in accordance with the approved records retention schedules.
8) Capital Assets Value
Capital assets shall be valued at cost including any ancillary charges necessary to place the asset in the
intended location and condition for use. However expenses which do not add to the utility of an asset shall
not be capitalized(i.e.expenditure to repair a piece of equipment that was damaged during shipment should
be expensed). Values will be determined as follows:
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a) The value for a purchased asset shall be the acquisition cost including taxes and all ancillary costs
less any discounts or rebates. If the historical acquisition cost is not determined, then an estimated
cost may be used from the manufacturer, comparable assets, or other reliable information (County
Code 3.56.010).
b) The capitalized value of land includes the purchase price plus costs such as legal fees, fill, and any
excavation required for the intended use. If land is acquired by gift, the capitalized value will reflect
the appraised or fair market value at the time of acquisition.
c) Furniture, fixtures, or other equipment should be classified as equipment. Since they are not an
integral part of a building, they are not considered capital improvements. The cost for this asset
type should reflect the actual or estimated of the asset, including the cost of an extended
maintenance/warranty contract if the contract is purchased at the same time as the capital asset.
d) In accordance with the Governmental Accounting Standards Board Statement Number 34,
acquisitions of capital assets defined as infrastructure which meet the County's capitalization policy
are to be capitalized. Infrastructure assets are reported when they have an initial cost of more than
one hundred tho and dollars and a useful life of more than one year(County Code 3.56.020).
e) All direct costs s ated with a construction project including management shall be capitalized.
f) Construction gr s will be closed out and the costs capitalized when the project is
substantially co epted, and placed into service.
g) Donated capital ass will recorded at the estimated fair market value at the time of acquisition
plus all appropriate ill ts. If the donated asset was recently constructed and the donor
can provide the asset s I nstruction cost, that estimate could be used as a basis of
capitalizing the asset. Oth rw' stimated fair value at acquisition may be calculated from the
manufacturer's catalogs or p in periodicals, recent sales, comparable assets, or other
reliable information. (County Code 56
h) Routine repair and maintenance co i expensed as they are incurred. Extraordinary repairs,
betterments, or improvements will be p' H d if they increase future benefits from an existing
capital asset beyond its previously asses rd of performance. Increased future benefits
typically include an extension in the estimate u f life of the asset or an increase in the capacity
or efficiency of an existing capital asset.
i) The cost of a capital asset should include ancillary c g necessary to place the asset into its
intended location and condition for use. (County Co 3.5 . 10). Ancillary costs for land include
legal and title fees, professional fees of engineers, a I ; surveying fees, appraisal and
negotiation fees, damage payments, site preparation or d olit' Infrastructure ancillary costs
include: professional fees of engineers, attorneys, appra1 , c; rvey fees; appraisal and
negotiation fees, damage payments, site preparation and d o Buildings and building
improvement ancillary costs include: professional fees of architec gineers, attorneys,
appraisers, etc; damage payments; fixtures permanently attached a building or structure;
insurance premiums, interest, and related costs incurred during construction; and any other costs
necessary to place a building or structure into its intended location and condition. Furnishings and
equipment ancillary costs shall include: transportation charges, sales tax, installation costs, and
extended maintenance/warranty contracts.
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Trackable Assets Procedures
Trackable Assets: Assets that are particularly at risk or vulnerable to loss and cost less than $5,000.
Departments are responsible for reporting their trackable assets and maintaining good stewardship over
them. The Auditor's Office will not maintain the inventory; it is the sole responsibility of each department.
Departments have the discretion in defining trackable assets in many instances; however, departments
must include at a minimum the following assets with unit costs of$500 or more as trackable:
• Communications Equipment, audio and videos
• Optical devices, binoculars, telescopes, infrared viewers and range finders
• Cameras and photographic projection equipment
• Microcomputer systems, laptops and notebook computers
• Other electronic equipment and accessories, scanners, data displays and printers
1) Additions
The county may acquire cka a assets by purchase or donation. Trackable assets shall utilize the
following object codes:
5 0 TOckable Assets—Standard
5350 able Assets— IT
When a trackable asset is purchased, t ent will complete a Trackable Asset Form and attach
the related voucher to the form. The d t ill update their departmental listing as required by
BARS. The department must assign a iq s t tag number which will be used for inventory
purposes and affix the tag number to the ass a artment is responsible for furnishing its own
tag. If possible, the department should identify e t as Mason County property on the tag, and
the tag shall be affixed on the principal body of the t. D age or lost tags should be replaced with
a new inventory ID tag. Tags may be removed when the et old or disposed. Occasionally it may
be impractical or impossible to tag a capital asset, for ex ple.
• The asset is too small—engraving is an acceptable c pen ti control.
• The asset is stationary and not susceptible to theft.
• The asset has a unique permanent serial number that can u o identification. The asset
would lose significant historical or resale value by the tag.
• The asset would have its warranty negatively impacted.
For these assets, the department should apply alternative procedures for identification and inventory.
The Trackable form and voucher need to retained and stored as long as the asset is in service. This
documentation is subject to audit. All trackable assets shall be tracked and recorded in a database,
spreadsheet or other similar system by each department in control of those assets. The Auditor's Office
does not monitor trackable assets, and they are not part of the County's annual report to SAO.
2) Deletions
Asset deletion may be required due to the sale of the asset, scrapping, lost or stolen, or involuntary
conversion (fire, flood, etc.) Due to the monetary value, trackable assets deleted from the trackable
asset system for any reason require the department to complete a Trackable Asset Form, Asset
Disposal Information section.
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If the county is provided with federally owned equipment:
• Title will remain vested with the federal government.
• The county will manage the equipment in accordance with federal agency rules and
procedures, and submit an annual inventory listing.
• The county will request disposition instructions from the federal agency when the equipment is
no longer needed.
3) Lost or Stolen Assets
When suspected or known losses of capital assets or small and attractive items occur, departments
should conduct a search for the missing property. The search should include transfers to other
departments, storage, scrapping, conversion to another asset, etc.
If the missing propert is not found:
• Notify the ent head and the employee responsible for department inventory.
• The dep m all prepare a signed statement to include a description of the events
surrounding arance of the property, who was notified of the loss, and steps taken
to locate the pr erty. A opy of the report will be sent to the Auditor's Financial Services
Office.
• The Auditor shall rep ected asset loss to the State Auditor's office in accordance
with RCW 43.09.185, a of the report shall be given to the Board of County
Commissioners.
• The lost or stolen property sh ved from the department's inventory and accounting
records.
4) Asset Transfers
Occasional transfers of property may occur betw dep nts or funds. The original controlling
department is accountable for all assets in its inventory a for itiating a notice of transfer.
5) Trackable Asset Inventory
It is each department's responsibility to take a yearly inventory a a hose records for the State
Auditor's Office (SAO). A physical inventory will be conducted at s every year verifying the
existence and condition of each item on the form, and making note of n additions, deletions,
interdepartmental transfers, modifications, or leases of the items that are n ected on the form.
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5 .
Fund 140
Sheriff Special Funds
Fund 140-Sheriff Special Funds
Jan -June 2018
Net Change Ending
Department Number Department Description Beginning Balance Jan-June Balance
140-000 Boating 49,634.03 2,283.00 51,917.03
140-100 SAR Explorers 13,737.00 (134.91) 13,602.09
140-110 SWAT 293.00 1,264.13 1,557.13
140-200 K-9 Unit 36,259.00 5,056.39 41,315.39
140-300 Narc Invest 44,307.00 2,988.08 47,295.08
140-400 Chaplin 5,363.00 1,000.00 6,363.00
140-500 Volunteers 12,192.00 1,259.80 13,451.80
140-600 Honor Guard 6,136.00 - 6,136.00
140-700 Reserves - (40.08) (40.08)
140-800 Prisoner Commissary 79,756.00 6,956.73 86,712.73
247,677.03 20,633.14 268,310.17
001.205: PROGRAM TITLE:
.265 ADMIN • • • • 0 . 0 • • • • • • • •
C 266 BOATING • • 140
E 267 PATROL . • • • • • • • • • • • • • •
.268 SPECIAL ORV UNIT • • •
P .269 ANIMAL CONTROL • • • • • • • • . • • • • • .205.267
R 270 CARE & CUSTODY (JAIL) • • • 0 ' 0 ' 0 ' 0 ' 0 • • • _ • • •
O 271 LEOFF • • • • • • • • • • • • �'~To H
G 272 EMERGENCY MANGEMENT • • f""► moved to fund/department other than Sheriff
R 273 TRAFFIC POLICING • 0 1.206.
A 274 SEX OFFENDER REGISTRATION • • • • • • • • .205.267
M .275 ALTERNATIVE SENTENCING • • .205.270
S 280 TRAFFIC POLICING • • • • .205.267
001.206: TRAFFIC POLICING • • _ • • • • 205280
001.208: COURTHOUSE SECURITY • • • • If"I" To Clerk
140: was odg established as just Boating
.000 BOATING • • • 0 ' 0 • ' • • • • • ' •
S 100 SEARCH & RESCUE • • • • •
100.100 SEARCH & RESCUE/EXPLORERS • • • •
P .110 SWAT • • ' • • • • •
E .200 K-9 UNIT • • • • • • • •
C .201 ANIMAL CONTROL DONATIONS • .
.300 NARCOTIC INVESTIGATION • • • • • • • ' •
A .400 CHAPLAIN • • • • , • • •
L .500 VOLUNTEERS • • • • • _ • • ' •
.600 HONOR GUARD • • • • • • •
700 RESERVES/EXPLORERS • • • • • • • •
F .800 PRISONER COMMISSARY • • • • • • • •
U .900 NON-VIOLENT OFFENDER • • • • • .205.275 T
N 141: CHAPLAIN • • • • 140.400'
D 143: SEARCH & RESCUE • • • 140.100 _ ti
144: VOLUNTEER _ v
• • • 140.500 r
S 165: NARCOTIC INVESTIGATION • • • • • • ;140.300 m
175: PRISONER COMMISSARY • • • • • • 140.800
176: DUI/DWLS OFFENDER • • • • • • 140.900
WORK PRODUCT OF FINANCIAL SERVICES
NO - 1100 - 060
RESOLUTION NO.
TO ESTABLISH SHERIFF'S BOATING FUND(140400-000)
WHEREAS,RCW 36.32.120 states ".the board of county commissioners...have the
care of the county property and the management of the county funds and business."
WHEREAS,RCW 88.02.040 authorizes the WA State Parks&Recreation Commission
to allocate revenue from vessel registration fees to Mason County to finance the Sheriffs boating
safety program;
WHEREAS,the Mason County Sheriff requested that an accounting fund be budgeted
and established to facilitate better fiscal management of the boating safety program;
NOW THEREFORE,the Mason County Board of County Commissioners does hereby
establish the Sheriffs Boating Program Fund(140-000-000)to receive revenues and pay the
costs of the Sheriffs Boating Safety Program.
IT IS FURTHER ESTABLISHED THAT the Mason County Sheriff will administer
this fund and pay proper expenses from this fund as budgeted and approved by the Mason
County Board of County Commissioners.
APPROVED thisi%'�day of fy, ,2007
BOARD OF COUNTY OMMISSIONERS
41-2
L da Ring Eric ,Chairperson
Tun She Commissioner
Z_Z,
ss Gallagher,Commies' er
ATTEST:
Rebecca S.Rogers,CI f the Bo
APP S O
M f ro utor
c: ccounting,Treasurer,BUAI;ikfhis oe,Sheri$Undersheriff Barren
RESOLUTION NO. 86-07
TO ESTABLISH MASON COUNTY SHERIFF CHAPLAIN FUND(141400-000)
WHEREAS,RCW 36.32.120 states".the board of county commissioners...have
the care of the county property and the management of the county funds and business."
WHEREAS,the Mason County Sheriff has a need for a special fund to accumulate
revenue and to pay the costs of the Sheriffs Chaplain Program;
NOW THEREFORE,the Mason County Board of County Commissioners does hereby
establish the Mason County Sheriff Chaplain Fund(141-000-000)to receive revenues and pay
costs incurred by the Sheriffs Chaplain Program.
IT IS FURTHER ESTABLISHED THAT the Undersheriff in the Sheriffs Office will
administer this fund and pay proper expenses from this fund as approved by the Mason County
Board of County Commissioners.
APPROVED this 24th day of Ju 1 y ,2007.
BOARD OF COUNT'COMMISSIONERS
Lyda Ring Erickson,C #irperson
Tim h n,Commissioner
ss Gallagher,ComAssioner
ATTEST:
Reber S.Rogers,Clerk of th6 Board
• j i
APPRO)oz,D AST 9 F
mgnq p6kb,Chiy C' . s+ecuting Attorney
C: Accounting,',M.,Sherif&Budget A Fimwe
RESUI.UT !ON NO 3—E6
WMERFA`, Ron aiul on No . ld21-tri 1,a: .,:,Ir,ol t'go tf Itit• Ma•. t , i.ot,rI
Sher off 'a Of I Ise to eAtnbl rah arta Mar •Itdln an x,!o.eun lo: 11..
purpece of NdreoIirs Inveattgat tivn+
NOW. THFREFURE , tit Ir HF3Ul,VEU, 11,ni Inr Nal t of It, •. II,Vt I, „ r,u
Fund be elk IabI lshed milk a apurl al ri•venus lung, sod Irir Mason l'i cntr
Auditor and the Mallon County Treasuraf •,hail r i,I ,I r I I it beic I
there reotpective office- . The fund :;hatl not lapse.
The Me►An County Nat tot its Inya%t igat ion fun., ! hotel !,►
oil
a FInee Ia I e i :L r e I; NP�tt6i l lr a. .t td I.a vine it to or, t!it In ,^
pursuant lt. , oto u: f O' nel
h tiIfla
t: AppropriAlions. 14 Jr-- ILVV ty M,.: , 0, 11,,iV td's ,
FAderAl
1HIS FDNC: a1,AII be eedlrtr , ; , tat Ile Na too �.,.unt . ` hal
nlc de619nea the NArcotlCa In+eat 19,t stn . ui.a may ho it t•r , •
purpose roosted Ic, Mason County' L •t r,I . .ohir r•1 of Ie,,,-leI + 1•' i^.0
I,>r.AI Iowa t,ef to In1ng to t:nnt „ liar I. 1G:• t„n e•. rluV I it.. n:•f
IIIn, tAd t . IId ,n . •19 . -1,trr,t1 , ?bre y' ...I. n , , fr .MJn l•. tt•v. 't
I•u 1 r n,1.,t% V c 4 it 1 r o l led ,i o r,. .n t o. . •, l .,. l i t„ n c u
t h A N a r e n l c b I rl v e i l that toll ''it r I) 11 I,r ' I'...1 t ',� 1 . +1• ,.
,y t to Met ,.,r, Coup 1 v ":he#
IIP TL I) 1n K 7 1 h ,lav rl ui +„•
R,t;'.HL: GI "':UV r Ck,MMI 1'l'i•
Mn) silk
011h.v. WAtNINf -urV
1
Cho IIportion McGee
I''h � �\ t •L.'t
V/ 1/1 ^
W \j ,nP, ,.� ,nn e r t a l
�vntn•:.,,. 1 u1iC i l.!t,;ten .-. ..
vTIFSI
n 7
,.��_ °f.;.;l i;' •_tet/• _�`���__C"�
Clerk .,I ^tile tin Ard ~
x e: Crum i r
Aerounftriq Dept t : l
Slier it f
ToAAsute,
RESOLUTION NO. 7-88
WATER QUALITY GRANT &
WHEREAS, on December 11 , 1987, the Board of Mason Comity Commissioners
adopted the 1988 Budget for Current Expense and Special Revenue Funds, and
WHEREAS, detailed revenue arid expenditure projections were included for
two new special revenue funds.
NOW, THEREFORE, BE IT HEREBY RESOLVED by the Board of Mason County
Commissioners in regular session assembled that the following new special
revenue funds be established effective January 1, 1988:
Fund Number Name
15050 Water Quality Grant
14600 Prisoner Commissary Fund
DATED this 12th day of January, 1988.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
1""Pr IS LL'&
Dba 71 1
r
ev,,�,�/yS�lro,�— airperson'Gibson
(JJ
S a* I kO�S
l'^ A1)sermL 1/12/88
Commissioner Eager
Coco nu�oner McGee
ATTEST:
Clerk of the Board
x c: Crnmr s
Accounting Dept (2)
Treasurer
RESOLUTION No. . -�
AMENDING THE MASON COUNTY SHERIFF VOLUNTEERS FUND
#144-000-000 TO ALLOW FOR EXPENDITURES FOR COMMUNITY SERVICE
PROJECTS
WHEREAS,RCW 36.32.120 states"..the board of county commissioners...have the
care of the county property and the management of the county funds and business..."
WHEREAS,the Board of Mason County Commissioners established the Mason County
Sheriff Volunteer Fund (144-000-000) by Resolution 105-08 to receive resources and pay the
costs of the Sheriff's Volunteer's morale, welfare,training from donations from the public for the
Sheriffs volunteers,
WHEREAS the Sheriffs Office Volunteers perform community services and need
supplies and handouts,
NOW THEREFORE,the Resolution for the establishment of the Volunteers Fund is
amended to include Sheriff Office Volunteers community service and outreach functions as
proper costs payable from the fund.
APPROVED this (L3 day of July 2009,
BOARD OF COUNTY COMMISSIONERS
MASON
—COUNTY , WASHINGTON
Tim Sheldon,Chairperson
Lynda R' g Erickson, Commissioner
ss Gallagher, ommissi ner
ATTE
Shannon Goudy,Clerk of'the Board
R V TO F RM
o C bh'
o �A o y
C: Accounting,Treasurer„ Sheriff
RESOLUTION N0,
AMEND RESOLUTION NO. 138-00
TRAFFIC & NON-VIOLENT OFFENDER PROGRAM FUND
FUND NUMBER 176-000-000
WHEREAS, RCW 36.32.120, states `-the board of county commissioners have the care
of the county property and the management of the county funds and business.."
WHEREAS, THE Board of Mason County Commissioners budgeted the DUI/DWLS
Offender Program Fund (176-000-000) in the 2001 Mason County Budget,
WHEREAS, THE Board of Mason County Commissioners previously recognized the need
for a DUI (driving while under the influence of alcohol and/or drugs) DWLS (driving while
license suspended) offender program. The Board now recognizes that there is a need for
additional programming to assist offenders convicted in District and Superior Courts in dealing
with other traffic and non-violent offenses as well through alternatives to sentencing, including
but not limited to community service and educational programs.
NOW THEREFORE, THE Mason County Board of County Commissioners does hereby
amend the name of said fund (176-000-000) to the Mason County Traffic & Non-Violent
Offender Program Fund and authorize such fund to receive revenues and pay the costs
associated with the Mason County Traffic & Non-Violent Offender Program.
IT IS FURTHER ESTABLISHED THAT the Mason County Sheriff will administer this fund
and pay proper expenses from this fund as approved by the Mason County Board of County
Commissioners.
APPROVED this !Zn day of AAA-� _ _ , 2009.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
ATTEST:
Z,6lA')&)t
Tim Sheldon, Chair
annon Goudy, Cle <of the Bo d
_ / f /: 1. r. � �t C it ;t•
APPROV,F.()A TO M: L d6 Ring Ericksoir, Commissioner
/ /�2 it
on i Or-6secuting Attorney Rols Gailagher, mmis1lorier
C: Sheriff
Budget& Finance
Auditor
Treasurer
Resolution No. 1u-► /')
ry Accounting Funds #102-000-000, #107-000-000, #141-000-000,
#143-00-000,#144-000-000, #165-000-000, #175-000-000,#176-000-000,
#182-000-000, #198-000-000, #201-000-000, #687-000-000
WHEREAS, RCW 36.32.120 (6) states that the Board of County Commissioners have responsibility for
the care of the county property and the management of county funds and business;
WHEREAS, the following funds are no longer being used, it is recommended they be deleted:
#102-000-000- Employee Recognition Fund.Transferred funds to use from
Current Expense - now a Current Expense non-departmental expenditure.
#107-000-000- Public Works Bond Reserve Fund. Never utillzed/zero balance -
now a reserve in County Roaa Fund budget.
#141-000-000 - Sheriff Chaplain Fund. Now d department in the 2011 Sheriff
Special Fund budget #140-400-000.
#143-000-000 - Sheriff Search & Rescue Fund. Now a department in the 2011
Sheriff Special Fund budget #140-100-000.
#144-000-000 -Sheriff Volunteer Fund. Now a department in the 2011 Sheriff
Special Fund bud et #140-500-000.
otics Investigation Fund. Now a department in the 2011
eriff Special Fund budget #140-300-000.
#175-000-000-Prisoners Commissary Fund. Now a department in the 2011
Sheriff Special Fund budget #140-800-000.
#176-000-000- Non-Violent Offender Program Fund. Now a department in the
2011 Sheriff Special Fund budget #140-900-000.
#182-000-000 - Parks Donation Fund. Never utilized -zero fund balance.
#198-000-000-Skokomish Flood Hazard Mitigation Fund. Not utilized since 2005.
#201-000-000 - Water Quality Improvement Fund. Loans paid off in 2010.
#687-000-000- Skokomish Flood Zone. Fund #192-000-000 is being utilized.
NOW, THEREFORE BE IT HEREBY RESOLVED to delete the following county funds: #102-000-000
Employee Recognition Fund, #107-000-000 Public Works Bond Reserve Fund, #141-000-000 Sheriff
Chaplain Fund, #143-000-000 Sheriff Search & Rescue Fund, #144-00-000 Sheriff Volunteer Fund,
#165-000-000 Narcotics Investigation Fund, #175-000-000 Prisoners Commissary Fund, #176-000-
000 Non-Violent Offender Program Fund, #182-000-000 Parks Donation Fund, #198-000-000
Skokomish Flood Hazard Mitigation Fund, #201-000 000 Water Quality Improvement Fund, and
#687-000-000 Skokomish Fiood Contrul Fund.
DATED thisL�' day of
BOARD OF COUNTY COMMISSIONERS
ATTEST: MASON COUr, WASHINGTON
/` -- Gallagher, Chair
Shan& udy, Clerc of t e Board
I --,z,17— e
APPRP<l5 TO RM L da Ring Erickson mmissioner
M b\b i uting Attorney Tim Sheldon, Commissioner
I l,s- nth
RESOLUTION NO. 3-86
WHEREAS, Resolution No. 132-85 has authorized the Mason County
Sheriff ' s Office to establish and maintain an account for the
purpose of Narcotics Investigations .
NOW, THEREFORE. BE IT RESOLVED, , that the Narcotics Investigation
Fund be established as a special revenue fund, and the Mason County
Auditor and the Mason County Treasurer shall establish said fund in
their respective offices . The fund shall not lapse .
The Mason County Narcotics Investigation Fund shall be composed
of :
p . Fines , for felture0 . pail# I IiVy , 91.0 Neyfllanl4 14 Itiu fund
pursuant to court order
b . Gifts .
C . Appropriations to the fund by Masun County, Slate, or
Federal .
THIS FUND shall be administered by the Mason County Sheriff or
his designee. The Narcotics Investigation Fund may be used for any
purpose related to Mason County' s enforcement of federal , state and
local laws pertaining to controlled substances, including, but not
limited to, training, specialized equipment . Informants ' fees and
purchases of controlled substances . Money shall be disbursed from
the Narcotics Investigation Fund pursuant to procedure established
by the Mason County Sheriff .
DATED this 7th day of January , 1986 .
BOARU OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGION
e
Chairpeison McGee
r m Issioner Eaaar
VV j ,
Commissioner Gibson
ATTEST:
LL,
Clerk of the Board
zc: Cmmrs
Accounting Dept (2)
Sheriff
Tr ea sur or
i
RESOLUTION NO. 7-88
WATER QUALITY GRAN1 &
WHEREAS, on Ducember It , 19E;1, thv Board of Mason CouiiCy Gummissioners
adopted the 1988 Budget for Current Expense and Special Revenue Funds, and
WHEREAS, detailed revenue anal expenditu►•e projections were included for
two new special revenue funds.
NOW, THEREFORE, BE IT HEREBY RESOLVED by the Board of Mason County
Commissioners in regular, session assembled that the following new special
revenue funds be established effective January 1, 1988:
Fund Number Name
15050 Water Quality Grant
14600 Prisoner Commissary Fund
DATED this 12th day of JanUary, 1988.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
L , r
.tom Pr i S o�e,✓5 fWM_ +ilk. 1��04 t CL
P �v�Mah�- Chairperson Gibson
grafi� �-►•� u� fi0 P , (J
Absent 1 /12/88
omni ssi oner Eager
C—o iu►n ssi oner McGee
ATTEST:
Clerk of the Boar
x c: Crnmr s
Accounting Dept. (2)
Treasurer
RESOLUTION N0. Sb--Qui
AMEND RESOLUTION NO. 138-00
TRAFFIC & NON-VIOLENT OFFENDER PROGRAM FUND
FUND NUMBER 176-000-000
WHEREAS, RCW 36.32.120, states ".,the board of county commissione►s have the care
of the county property and the management of the county funds and business.."
WHEREAS, THE Board of Mason County Commissioners budgeted the DUI/DWLS
Offender Program Fund (176-000-000) in the 2001 Mason County Budget,
WHEREAS, THE Board of Mason County Commissioners previously recognized the need
for a DUI (driving while under the influence of alcohol and/or drugs) DWLS (driving while
license suspended) offender program. The Board now recognizes that there is a need for
additional programming to assist offenders convicted in District and Superior Courts in dealing
with other traffic and non-violent offenses as well through alternatives to sentencing, including
but not limited to community service and educational programs.
NOW THEREFORE, THE Mason County Board of County Commissioners does hereby
amend the name of said fund (176-000-000) to the Mason County Traffic & Non-Violent
Offender Program Fund and authorize such fund to receive revenues and pay the costs
associated with the Mason County Traffic & Non-Violent Offender Program.
IT IS FURTHER ESTABLISHED THAT the Mason County Sheriff will administer this fund
and pay proper expenses from this fund as approved by the Mason County Board of County
Commissioners.
APPROVED this _, !L_ day of _tilo 2009.
KIARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
ATTEST:
lira Sheldon, Chair
annon Goudy, Cle < of the Bo
I JLAPPROV ' M: % Ring Eri , Commissioner
IAIA-Ag _e
I I
onVr6s&uting Attorney R Gallagher, Commi loner
C: Sheriff
Budget&Finance
Auditor
Treasurer
, y •al
RESOLUTION NO.
FUND NUMBER ] -
WHEREAS,RCW 36.32.120, states"„thc board of county commissioners...have the
care of the county property and the management of the county funds and business..”
WHEREAS,the Board of Mason County Commissioners budgeted the DUI/DWLS
Offender Program Fund (176-000-000) in the 2001 Mason County Budget,
WHEREAS,the Bonrd of Mason County Commissioners recognizes the need for a DUI
(driving while tinder the influence of alcohol and/or drugs)/ DWIS (driving while license
suspended)offender program to assist traffic offenders in dealing with driving offenses,
N ORE. the Mason Coun Board of County Commissioners does hereby
establish the
IT IS FURTHER ESTABLISHED THAT the Mason County Sheriff will administer
this fund and pay proper expenses from this fund as approved by the Mason County Board of
County Commissioners.
BOART)OF COt.JNTY COMMISSIONERS
&A&<2--
JAin A. Bolender,Chairperson
Cynthia D. Olsen, Commissioner
Mary Jody, mml stoner
PEST:
I 1.4AWA
eb c a S. Rogers, Clerk o re Board
PP O ED 1 rM:
Michael Clift,Chief eputy Prosecutor
c: Accounting,Treasurer,Sherilf',Cyndy Miller,Maggie Ruttcr,Budget 6c Vinauce
C; AUDITOR
TREASURER
BUDGET
CMMR.
SHERIFF