HomeMy WebLinkAbout2019/11/26 - Regular Packet BOARD OF MASON COUNTY COMMISSIONERS
DRAFT MEETING AGENDA
Commission Chambers— 9:00 a.m.
411 North Fifth Street, Shelton WA 98584
November 26, 2019
1. Call to Order
2. Pledge of Allegiance
3. Roll Call
4. Correspondence and Organizational Business
4.1 Correspondence
5. Open Forum for Citizen Input (3 minutes per person, 15 minutes time limit)
If you wish to address the Commission, raise your hand to be recognized by the Chair. When you
have been recognized, please step up to the microphone and give your name and address before
your comments.The Mason County Commission is committed to maintaining a meeting atmosphere
of mutual respect and speakers are encouraged to honor this principle.
6. Adoption of Agenda
Items appearing on the agenda after"Item 10. Public Hearings", may be acted upon before 9:15
a.m.
7. Approval of Minutes — None
8. Approval of Action Agenda: All items listed under the"Action Agenda"may be enacted
by one motion unless a Commissioner or citizen requests an item be removed from the
Action Agenda and considered as a separate item.
8.1 Approval of the five-year homeless housing plan for Consolidated Homeless
Grant and Local Document Recording Fees.
8.2 Approval of the Mason County Capital and Trackable Asset Policies and
Procedures.
8.3 Approval to have the Chair sign the Joint Representation and Common-
Interest Agreement with American Forest Resource Council and Northwest
Resources Law PLLC.
8.4 Approval of Warrants &Treasure Electronic Remittances
Claims Clearing Fund Warrant #s 8068268-8068412 $ 649,597.51
Direct Deposit Fund Warrant #s $
Salary Clearing Fund Warrant #s $
Treasurer Electronic Remittance for October 2019 $ 634,489.51
8.5 Approval to appoint Robert"Mac" McLean to fill a vacant Planning Advisory
Commission seat. This term is good through December 31, 2024.
8.6 Approval of Amendment #11 to Consolidated Contract CLH18253 between the
Washington State Department of Health and Mason County Public Health.
Agendas are subject to change,please contact the Commissioners'office for most recent version. This agenda was last
printed on 11/21/19 11:37 AM.
If special accommodations are needed,contact the Commissioners'office at ext.419,Shelton#360-427-9670;Belfair
#275-4467,Elma#482-5269.
MASON COUNTY COMMISSIONERS' MEETING AGENDA
November 26, 2019—PAGE 2
8.7 Approval to set a public hearing on December 17, 2019 at 9:15 a.m. to
consider an amendment to Title 17, Chapter 17.23 Festival Retail District
within the Belfair Urban Growth Area.
9. Other Business (Department Heads and Elected Officials)
10. 9:15 a.m. Public Hearings and Items Set for a Certain Time
10.1 Public Hearing to certify to the County Assessor the amount of taxes levied
for county purposes and the amount of taxes levied for Current Expense and
Road property tax levies for 2020. Staff: Jennifer Beierle
11. Board's Reports and Calendar
12. Adjournment
J:WGENDAS\2019\2019-11-26 REG.doc
Clcr 1 _
MASON COUNTY
TO: BOARD OF MASON COUNTY COMMISSIONERS Reviewed:
FROM: Ginger Kenyon Ext. 380
DEPARTMENT: Support Services Action Agenda
DATE: November 26, 2019 No. 4.1
ITEM: Correspondence
4.1.1 Fire District #1 sent in their Levy for the budget year 2020.
4.1.2 Washington Department of Fish and Wildlife provided information on a
proposed land acquisition project in Mason County.
4.1.3 Port of Hoodsport sent in their approved final 2020 budget.
4.1.4 Normajean Jacobs sent in an application for the Planning Committee.
4.1.5 Fire District #6 sent in their Levy for the budget year 2020.
Attachments: Originals on file with the Clerk of the Board.
cc:CMMRS Neatherlin,Shutty& Trask
Clerk
CERTIFICATION RECEIVED
NOV 2 0 2019
DEPARTMENT OF REVENUE Mason County
STATE OF WASHINGTON Commissioners
COUNTY OF MASON
In accordance with RCW 84.52.020, I, Richard Heinrich, Commissioner
and Board Chair, for Mason County Fire Protection District No. 6, do
hereby certify to the Mason County legislative authority that the
Commissioners of said district requests that the following levy amounts be
collected in 2020 as provided in the district's budget, which was adopted
following a public hearing held on the 19th day of November, 2019.
Regular Levy $ 585,000.00
Emergency Medical Services Levy $ 146,000.00
Regular Refund Levy $ 1 ,317.00
Emergency Med. Serv. Refund Levy $ 319.00
Total Taxes Required $ 732,636.00
Given under my hand and the official seal of said district on this 19th day
of November, 2019.
ATTEST:
Richard Heinrich, Commissioner
MASON COUNTY FIRE PROTECTION DISTRICT NO. 6
RESOLUTION NO. 259
BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF MASON COUNTY FIRE
PROTECTION DISTRICT NO. 6 AS FOLLOWS:
1. That the County Assessor has notified the Commissioners of Mason County Fire District No. 6
that the assessed valuation of real properties lying within the boundaries of said District for the
calendar year 2020 is $478,373,709, EMS assessed valuation for EMS levy only is
$488,690,059.
2. That the attached hereto Exhibit "A" (by this reference made a part of this resolution) be and
hereby is adopted as the budget of Mason County Fire District No. 6 for calendar year 2020.
3. That the Honorable Board of County Commissioners of Mason County, Washington, be and
are hereby requested to make a levy for (Year) 2020 for said Mason County Fire District
No. 6 of $ 732,636.00.
4. That the County Treasurer of Mason County, Washington, be and is hereby authorized and
directed to deposit and sequester the monies received from the collection of the tax levy
specified in Section 3 above in the amounts and funds specified below:
A. $ 585,000.00 into the Expense Fund of said District
B. $ 0.00 into the Reserve Fund of said District
C. $ 0.00 to be used for the sole purpose of paying the interest and principal of
said District's General Obligation Bonds heretofore authorized and now outstanding. This levy
to be without limitation as to rate or amount, and sufficient to pay the principal of and interest
on said bonds as the same shall become due.
D. $ 146,000.00 into the EMS Fund of said District.
E. $ 1,317.00 Expense Fund Refund Levy
F. $ 319.00 EMS Fund Refund Levy
5. That one copy of this resolution together with Exhibit "A" be delivered to each of the following:
Board of County Commissioners, Assessor, Treasurer and Auditor of Mason County,
Washington.
Adopted at a meeting of the Board of Commissioners, Mason County Fire District No. 6 this,
19th day of November, 2019 .
-,,,.„4.1 C/
Richard Heinrich Chairperson Tro oodard Commissioner ike Sheetz� omlriissioner
ATTEST: /7 -
Clint olk, District Secretary
Date: 11/19/2019
From: Board of Commissioners
Mason County Fire Protection District No. 6
PO Box 39
Union, WA 98592
To: Mason County Auditor
Attention: Financial Services
PO Box 400
Shelton, WA 98584
Please accept the following budget(s) presented for budget year 2020. Per RCW, the district
approved their budget(s) at an advertised public meeting. The budget was approved by a quorum
of our elected/appointed commissioners.
Date of public meeting and budget approval: 11/19/2019
District resolution number: 259
The following budgets for Mason County Fire Protection District No. 6 funds were approved at
the above state public meeting and will be in effect for budget year 2020:
2020 REVENUE: 2020 EXPENDITURES:
FUND NUMBER: BARS 389.00.00.000 BARS 589.00.00.000
Fire District#6—Expense
665.006010.000.000 $947,236.00 $947,236.00
Fire District#6 - Reserve
665.006020.000.000 $0.00 $0.00
Fire District#6 - EMS
665.006040.000.000 $0.00 $0.00
Fire District#6 - Bond
665.006010 $0.00 $0.00
Approved and signed below by Mason County Fire Protection District No. 6 Commissioners:
Troy Woodard Pos. 1
Mike Sheetz Pos. 2
Richard Heinrich Pos. 3
( Department of
evenue Ordinance / Resolution No. 257
Washington State RCW 84.55.120
WHEREAS,the Board of Commissioners of Mason County Fire has met and considered
Protection District#6
(Governing body of the taxing district) (Name of the taxing district)
its budget for the calendar year 2020 ; and,
WHEREAS,the districts actual levy amount from the previous year was $ 570,499.36 ; and,
(Previous year's levy amount)
WHEREAS, the population of this district is 0 more than or ® less than 10,000; and now,therefore,
(Check one)
BE IT RESOLVED by the governing body of the taxing district that an increase in the regular property tax levy
is hereby authorized for the levy to be collected in the 2020 tax year.
(Year of collection)
The dollar amount of the increase over the actual levy amount from the previous year shall be$ 5,704.99
which is a percentage increase of 1 % from the previous year. This increase is exclusive of
(Percentage increase)
additional revenue resulting from new construction, improvements to property, newly constructed wind turbines,
any increase in the value of state assessed property,any annexations that have occurred and refunds made.
Adopted this 19 day of November , 2019 .
►(lr►bn
rn 1)4 &(e A---z-
If additional signatures are necessary,please attach additional page.
This form or its equivalent must be submitted to your county assessor prior to their calculation of the property tax
levies. A certified budget/levy request, separate from this form is to be filed with the County Legislative Authority
no later than November 30`h. As required by RCW 84.52.020,that filing certifies the total amount to be levied by
the regular property tax levy. The Department of Revenue provides the"Levy Certification"form(REV 64 0100)
for this purpose. The form can be found at: http://dor.wa.gov/docs/forms/PropTx/Forms/LevyCertf.doc.
For tax assistance,visit http://dor.wa.gov/content/taxes/property/default.aspx or call(360)570-5900. To inquire about the
availability of this document in an alternate format for the visually impaired,please call(360)705-6715. Teletype(TTY)
users may call 1-800-451-7985.
REV 64 0101e(w)(1 U15/07)
CDepartment of
evenue Ordinance / Resolution No. 258
Washington State RCW 84.55.120
WHEREAS,the Board of Commissioners of Mason County Fire has met and considered
Protection District# 6
(Governing body of the taxing district) (Name of the taxing district)
its budget for the calendar year 2020 ; and,
WHEREAS,the districts actual levy amount from the previous year was $ 141,816.23 ; and,
(Previous year's levy amount)
WHEREAS, the population of this district is 0 more than or ® less than 10,000; and now,therefore,
(Check one)
BE IT RESOLVED by the governing body of the taxing district that an increase in the regular property tax levy
is hereby authorized for the levy to be collected in the 2020 tax year.
(Year of collection)
The dollar amount of the increase over the actual levy amount from the previous year shall be$ 1,418.16
which is a percentage increase of 1 %from the previous year. This increase is exclusive of
(Percentage increase)
additional revenue resulting from new construction,improvements to property,newly constructed wind turbines,
any increase in the value of state assessed property,any annexations that have occurred and refunds made.
Adopted this 19 day of November , 2019 .
•
TrL' Wtxonla{rQ
p) , Sit
re- Lt�i i)`1-)
If additional signatures are necessary,please attach additional page.
This form or its equivalent must be submitted to your county assessor prior to their calculation of the property tax
levies. A certified budget/levy request, separate from this form is to be filed with the County Legislative Authority
no later than November 30t. As required by RCW 84.52.020,that filing certifies the total amount to be levied by
the regular property tax levy. The Department of Revenue provides the"Levy Certification"form(REV 64 0100)
for this purpose. The form can be found at: http://dor.wa.gov/docs/forms/PropTx/Forms/LevvCertf.doc.
For tax assistance,visit http://dor.wa.gov/content/taxes/property/default.aspx or call(360)570-5900. To inquire about the
availability of this document in an alternate format for the visually impaired,please call(360)705-6715. Teletype(TTY)
users may call 1-800-451-7985.
REV 64 O101e(w)(11/15/07)
cc:CMMRS Neatherlin,Shutty&Trask
RECEIVED Clerk ,,Jell
' °par, Nov 19 2019 MASON COUNTY COMMISSIONERS
411 NORTH FIFTH STREET
l '1401r, Mason County SHELTON WA 98584
��uticormniSSiq §60-427-8437; Voice 360-427-9670, Ext. 419;275-4467 or 482-5269
1854
I AM SEEKING APPOINTMENT TO Planning Committee for Mason County
NAME: Normajean Jacobs
ADDRESS: 40 E Wade Street/PO Box 1994 PHONE: 425-269-4915
CITY/ZIP: VOTING PRECINCT: WORK PHONE: 425-269-4915
Allyn 98524 Allyn normajeansellshomes@gmail.com
(OR AREA IN THE COUNTY YOU LIVE)
COMMUNITY SERVICE EMPLOYMENT: (IF RETIRED, PREVIOUS EXPERIENCE)
(ACTIVITIES OR MEMBERSHIPS) COMPANY: Better Properties Solutions 2 years
Susan G Kamen-Raise funds for cancer YRS
research/walk 3-Day 60 mile walks POSITION: Real Estate Agent/Managing Broker
Volunteer Sandhill Elementary 2nd/3rd grade John L. Scott KMS 15years
through United Way Reading Program COMPANY: YRS
As a cancer survivor I make and donate quilts POSITION: Realtor/Managing Broker
In your words,what do you perceive is the role or purpose of the Board, Committee or Council for which you are applying:
I attended a meeting last night with regard to the rezoning of an area of Allyn, WA. As I listened to what was being
presented and asked for the importance of understanding of what is happening in our communities with regard to land
use became very apparent to me. I believe the role of this committee is to listen to the concern being brought lu the
committee, investigate what is being asked for, understand the impact it will make in the community as a whole and,
if what they are requesting is not plausible,to be able to explain those reasons to the applicant and hopefully come up
wills a solution that will sdtisfv hulk the dnulicant and the uldrnlinu cummillee.
What interests, skills do you wish to offer the Board,Committee,or Council?
As-a-hnnaeownpr and real esta#P agent land-usP hAs aiways_bPen of great importance to mP Reing relatively new to
this area (1.5 years) I have a great interest in learning more about the area I live in and what I can do to help preserve
our area and at the same time allow further development that will bring a win-win to the communities that surround us.
Please list any financial, professional, or voluntary affiliations which may influence or affect your position on this Board:
(i.e. create a potential conflict of interest)
so attending meetings, going to training classes or performing research for the committee will not be an issue
Your participation is dependent upon attending certain trainings made available by the County during regular business hours
(such as Open Public Meetings Act and Public Records).The trainings would be at no cost to you.Would you be
able to attend such trainings? Yes
Realistically, how much time can you give to this position?
Quarterly Monthly Weekly Daily Office Use Only
Normajean Jacobs 11/19/19 Appointment Date
Signature
Date
Term Expire Date
cc: CM MRS Neatherlin, Shutty&Trask
Clerk
Q0RT 40 Port of Hoodsport
4,r P.O.Box 429
f 1r 0 Hoodsport,Washington
0 98548-0429
d360-877-9350
portmail�iD,hctc.com
44' { Q www.portothoodsport.us
at N31 y$
November 13, 2019
Mason County Commissioners
411 N 5th Street
Shelton, WA 98584
RE: Port of Hoodsport 2020 Budget
Dear County Commissioners,
Enclosed is the original, approved `Final 2020 Budget' for the Port of Hoodsport,
to be certified to the County public authority as required by RCW 84.52.020.
If you should have questions or concerns, you may contact the Port of Hoodsport
via email at portmail(a�hctc.com or by telephone at 360.877.9350.
lin erely,
Kath een att
Port Operations Manager
Port of Hoodsport
Enc.
RECEIVED
NOV 19 2019
Mason County
Commissioners
cc: CMMRS Neatherlin,Shutty&Trask
Clerk
1.sinre_
0 4.
State of Washington
Department of Fish and Wildlife
48 Devonshire Road, Montesano, Washington 98563-9618(360) 249-4628 FAX(360) 249-1229
November 14,2019
Mason County Commissioners
411 N. 5th St.
Shelton WA 98584
Dear Commissioners Neatherlin, Shutty,and Trask,
I am writing to provide information about a proposed land acquisition project in Mason County.
The Washington Department of Fish and Wildlife(WDFW)owns and manages a diverse
portfolio of lands across the state to address a wide range of fish,wildlife and recreational needs
of Washington citizens. Acquisition projects,recommended by staff,go through a rigorous
internal and external review and we only purchase land from willing sellers. Before seeking funds
or entering into any formal negotiations with landowners, WDFW initiates a public input process
to help WDFW evaluate the project's benefits and support.The first step in this process is to
reach out to county commissioners for input.The next step is presentations to the WDFW
Commission followed by an on-line public comment period on our agency's website.
The proposed acquisition in Mason County is Union River Estuary project(map attached). If
approved,this project would add approximately 160 acres to the Union River Wildlife Area Unit.
This project will provide protection and restoration opportunities of estuarine habitat for wildlife
and marine fish resources, including five species of Pacific salmon and two species of forage fish;
surf smelt,and Pacific herring. WDFW's acquisition of this land will also ensure the protection of
the ongoing recreational,educational, and public access opportunities currently afforded by this
property.This is a continuation of a two-decade effort to conserve the Lynch Cove estuary
complex. Previous Coastal Wetland Grants,North American Wetland Conservation Act,Great
Peninsula Conservancy and Cascade Land Conservancy conservation efforts have already
conserved more than 540 acres of quality estuarine and upland habitat.These combined
properties compose nearly the entire Lynch Cove
If you would like any additional information please feel free to contact me at the number or email
address below.
Sincerely,
Larry Phillips
Region 6 Director
WDFW
(360)870-1889
Larry.PhillipsAdfw.wa.gov
F
}
J A
•
ttllr ...
�
e.
0 ."j, WM , ,
111
,. MASON t�a�a-:�'w r '� /
b ,,..„,,,,...1
FA, , d O1..is
.eta: e'.�•.���_ mil I� •off'
.'"1d. �'. I f
1 • '
'.0 11� Belfair'
Sp" 1
ey., gibir ,
'AO A 71 IA I lit 0 ii..'
' ip 1
410 ' -. v -_
,p4 al e,
AZ
11'4
) it.4 r ,,, _
, ,L, _ --
..11., ____
/__ _
:. r
1,_
... 1ii _i,Fi,iI.
rII ,
, \.i .
-:::,,-.,,.
, ,'me 7 ,__,,,
,,,,
.lrl"ti5.-9..
„,.4,II.
1
---�1 j ...._- r11
F ,' 0 0.25 0.5
11
._,,,
j= j1 — / Miles w ■
j / s
Fish and Wildlife Resources
Theler Acquisition WETLANDS
Department of ® Existing •Wildlife Area Lands um Estuarineand Marine Wetland
FISH and
WILDLIFE Herring spawni
Eelgrass ng area ■ Freshwater Emergent Wetland
■ Freshwater Forested/Shrub Wetland
610\'. ...,,,4111L;I'll:14)---1-
Washington�ton
Freshwater Pond
IIMSurf smelt spawning area ■
cc: LMMKS Neatnerlln, Snutty& rask
Clerk
FIRE DISTRICT #1
YEAR PAGE
2020 1
RECEWED
CERTIFICATION
NOV 14 2019
Mason County
STATE OF WASHINGTON Commissioners
COUNTY OF MASON
I, Keli Summers, Secretary of Mason County Fire Protection District #1, do hereby certify that
the following is a true and correct copy of the budget for the year 2020 adopted by the Fire
Commissioners of said district, and appearing in the minutes a meeting held on the 1st day of
November 2019, requesting the Board of Commissioners of Mason County to levy taxes as
follows:
A. CURRENT EXPENSE FUND:
1 . REGULAR LEVY $ 131,000.00
2. EMERGENCY MEDICAL SERVICES $ 50,000.00
3. EXCESS LEVY $ 0.00
B. RESERVE FUND $ 0.00
C. REGISTERED WARRANT FUND $ 0.00
D. G.O. BOND FUND $ 0.00
E. OTHER REFUNDS
1 . Expense Refund Levy $ 607.84
2. EMS Refund Levy $ 215.87
F. TOTAL OTHER TAXES $ 181 ,823.71
Given under my hand and the official seal of said district on this 1st day of November 2019.
6E-(1)74/
District Secretary
WCFA #45
Levy Certification
Submit this document to the county authority on or before November 29 of the year
preceding the year in which the levy amounts are to be collected and forward a copy to the
assessor
In accordance with RCW 84.52.020, I Keli Summers,Secretary, for Mason County Fire Protection District
#1, do hereby certify to The Mason County Legislative authority that the Commissioners of said district
that the following Levy amount be collected in 2020 as provided in the district's budget, which was
adopted following a public hearing held on November 01, 2019:
EMS Levy:$50,000.00
Signatur . .6 lir nt"--'(7)-- Date: 11/01/2019
•
Levy Certification
Submit this document to the county authority on or before November 29 of the year
preceding the year in which the levy amounts are to be collected and forward a copy to the
assessor
In accordance with RCW 84.52.020, I Keli Summers,Secretary, for Mason County Fire Protection District
#1, do hereby certify to The Mason County Legislative authority that the Commissioners of said district
that the following Levy amount be collected in 2020 as provided in the district's budget, which was
adopted following a public hearing held on November 01, 2019:
Regular Levy: $131,000.00
40 Signature mE n //��/ Date: 11/01/2019
MINUTES OF FIRE COMMISSIONERS BUDGET MEETING
MASON COUNTY FIRE PROTECTION DISTRICT#1
November 01, 2019
This special meeting was called to order at 5:06 P.M. by Commissioner Mark McDougall for the purpose
of reviewing the 2019 expenditures and the anticipated revenues and requirements for the year 2020 in
order to determine the 2020 tax levy to be requested of the Mason County Commissioners and to
prepare the year 2020 Expense Fund and EMS Fund budgets for Mason County Fire District#1.
Present: Commissioners: Mark McDougall James Goodpaster: Barbara Bodin
Fire Chief: Ron Satterfield
Secretary: Keli Summers
The estimated assessed valuation of Fire District#1 for the regular levy for the 2020 budget, as received
from the Mason County Assessor is$128,080.91 and the current assessed value of new construction in
the district was estimated at$1,280.79 Taking 101%of both of these figures results in the figure of
$128,300.24 as the amount to be requested of the Mason County Commissioners for the Expense Fund
tax levy for 2020.
The real and personal property taxes to be requested for the Fire District#1 for the year 2020 are as
follows:
Expense Fund—Fire Control $129.361.70
EMS Fund $47,429.42
Total Taxes Required $176,791.12
Reserve Fund for 2020:
The estimated beginning Reserve Fund balance for the year 2020 is$391,522.92.
The meeting adjourned at 5:25 P.M. 1( A"�
Secre
Commissioner
titJ--
Commissioner
Commissioner
Ordinance / Resolution No 2019-03
RCW 84.55.120
Whereas,the Commissioners of Mason County Fire Protection District#1 has met and considered its
budget for the year 2020; and,
Whereas, the districts actual levy amount from the previous year was$46,959.42
Whereas,the population of this district is less than 10,000; and now,therefore,
Be It Resolved by the governing body of the taxing district that an increase in the regular property tax
Levy is here by authorized for the levy to be collected in the 2020 tax year
The dollar amount of the increase over the actual levy amount from the previous year shall be$469.59
which is a percentage increase of 1%from the previous year.This increase Is exclusive of additional
revenues resulting from new construction, improvements to property, newly constructed wind turbines,
any increase in the value of state assessed property, any annexation that have occurred and refunds
made.
Adopted this 01 day of November, 2019.
Commissioner
ommissioner
t56t/u661A-lam, /(J.t,r,i
Commissioner
Ordinance / Resolution No 2019-02
RCW 84.55.120
Whereas,the Commissioners of Mason County Fire Protection District#1 has met and considered its
budget for the year 2020; and,
Whereas, the districts actual levy amount from the previous year was$128,080.91
Whereas,the population of this district is less than 10,000; and now, therefore,
Be It Resolved by the governing body of the taxing district that an increase in the regular property tax
Levy is here by authorized for the levy to be collected in the 2020 tax year
The dollar amount of the increase over the actual levy amount from the previous year shall be $1,280.79
which is a percentage increase of.999984%from the previous year.This increase Is exclusive of
additional revenues resulting from new construction, improvements to property, newly constructed
wind turbines, any increase in the value of state assessed property, any annexation that have occurred
and refunds made.
Adopted this 01 day of November, 2019.
•
Y&ZL
Commissioner
Commissioner
Commissioner
•
Date: 11/01/2019
From: Board of Commissioners- Fire District#1
Fire District# 1
P.O. Box 354
Hoodsport, Wa. 98548
To: Mason County Auditor
Attention: Financial Services
P.O. Box 400
Shelton, WA. 98584
Please accept the following budget(s) presented for budget year 2020.The
district approved their budget(s) at an advertised public meeting.The budget
was approved by a quorum of our elected/appointed commissioners.
Date of public meeting and budget approval:_ 11/1/2019
District resolution number: 2019-01
The following budgets for Fire District#1 funds were approved at the above
stated public meeting and will be in effect for budget year 2020:
FUND NUMBER 2020 REVENUE: 2020 Expenditures:
BARS 389.00.00.0000 BARS 589.00.00.0000
FD#1 Expense
665-001-010 $131,000.00 $131,000.00
FD#1 Reserve
665-001-020 $391,522.00 $391,522.00
FD#1 EMS
665-001-040 $50,000.00 $50,000.00
FD#1 Bond
665-001-060 $0.00 $0.00
Approved and signed below by Fire District#1 Commissioners:
)7
Chairman Mark McDougall: � ��/ � �r--
Mark McDougall
Commissioner James Goodpaster: , '
James Go dpa er
Commissioner Barbara Bodin: Le6144:1(w _
Barb Bodin
MASON COUNTY
AGENDA ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
From: Todd Parker Action Agenda _X_
Public Hearing
Other
DEPARTMENT: Community Services EXT: _293
COMMISSION MEETING DATE: 11/26/19 Agenda Item # g.
(Commissioner staff to complete)
BRIEFING DATE: 11/18/19
BRIEFING PRESENTED BY: Todd Parker
[] ITEM WAS NOT PREVIOUSLY BRIEFED WITH THE BOARD
Please provide explanation of urgency:
ITEM:
Consolidated Homeless Grant and Local Document Recording Fees: 5-year Plan
Background:
Washington state law requires that each local homeless housing task force develop
and recommend to its local government legislative authority, a five-year homeless
housing plan for its jurisdictional area. The local plan must be consistent with the
local plan guidelines issued by the Department of Commerce.
A local government may amend the task force's proposal and ultimately must adopt
a local plan consistent with these guidelines no later than December 2, 2019.
This is a working plan. After the plan is submitted to Commerce, feedback will be
given, and local jurisdictions will be expected to incorporate the feedback into their
plans. It is TBD how milestone marks will be evaluated and updated on the local
plans.
RECOMMENDED ACTION:
Adopt the 5-year homeless housing plan
Attachment(s):
5-year plan
I:\Community Services-Public Health\PH_11.26.19_C. Action Agenda Housing 5 yr Plan.doc
Mason County 5-Year Homeless Housing Plan
December 2019 — December 2024
Background
Washington State law requires that each county develop a five-year homeless housing
plan that is consistent with the local plan guidelines issued by the Department of
Commerce.
Recognizing the seriousness of the homeless crisis, the Washington State Legislature passed
the Homeless Housing and Assistance Act (Chapter 43.185C RCW) in 2005 (the "Act"). The
Act, along with legislation, allows the collection of surcharges on documents recorded for the
sale and/or transfer of real property to fund homeless programs. The document recording
surcharge funds ("surcharge funds") are used by the state and local government agencies to
reduce homelessness.
The Consolidated Homeless Grant Program (CHG) is awarded to Counties through a biennial
process. Each county subgrants these funds to support a variety of activities that target
households with an area median income of less than 30%. These funds are governed by the
contract between the Department of Commerce and the county and the manual "Guidelines for
the Consolidated Homeless Grant". These funds support administration, operations, and
facilities support for such programming as emergency shelters, transitional housing, rapid re-
housing, diversion, coordinated entry, and data collection and reporting.
2163 Funds (RCW 36.22.179) Homeless Housing and Assistance: The Homeless Housing
Grant Program was created in Washington State by Engrossed Second Substitute House Bill
(ESSHB) 2163 on August 1, 2005. The law created a document recording fee on certain
documents to be utilized by local jurisdictions to reduce homelessness. Funds are obtained
through an imposed surcharge on document recording fees of real property, dedicating funding
to low-income and very-low income individuals. Administration of the grant funds are shared
between local governments and the state. Eligible uses of the funds are to provide housing and
shelter for homeless people including, but not limited to: Grants to operate, repair, and staff
shelters; grants to operate transitional housing; partial payments for rental assistance;
consolidated emergency assistance; overnight youth shelters; grants and vouchers designated
for victims of human trafficking and their families; and emergency shelter assistance; and fund
the homeless housing grant program.
In the Local Plan Guidelines, the Department of Commerce's Office of Adult and Family
Homelessness references RCW 43.185C.160 to state the role of the local government as
follows, "While local government has the authority to subcontract with other entities, the local
government continues to maintain the ultimate responsibility for the homeless housing program
within its borders". Mason County Community Services Department of Public Health provides
the administration and oversight of subcontracting the above funds to local entities and strives
to optimize the use of these resources and its authority to reduce homelessness. The Public
Health Department further serves as the backbone organization to help local entities
collaborate, achieve collective impact, meet project level and system wide performance
measures, supports the State vision of"no person left living outside", and are aimed at ending
homelessness.
Wage
Strategic Plan
Objective #1
Quickly identify and engage people experiencing homelessness under the state
definition, and all unaccompanied youth under any federal definition, through
outreach and coordination between every system that encounters people
experiencing homelessness.
Measures of Success
A) Communities with Street Outreach projects: Increase percentage of exits to positive
outcome destinations to the level of the top performing 20 percent of homeless crisis
response systems nationwide.
B) Compliance with state and federal Coordinated Entry Data Collection requirements
in order to build and maintain active lists of people experiencing homelessness and to
track the homelessness status, engagement and housing placements for each
household.
Strategies
1) Use marketing, street outreach and coordination between every agency that
encounters people experiencing homelessness to quickly identify and engage people
experiencing homelessness into emergency shelter and services that result in a housing
solution.
2) Form a CE Advisory Board to develop and maintain policies and procedures that are
recommended to Crossroads Housing, the lead Coordinated Entry agency, to adopt.
This advisory board will also evaluate prioritization practices and vulnerability
assessments.
3) Work with the Department of Commerce's Coordinated Entry manager in the
development of a CE advisory board, prioritization, policies and procedures, and
implementation of the CE Core Elements Manual's best practices and Coordinated
Entry Management and Data Guide.
4) System Collaboration and marketing: A) Expand marketing to tribes, jail, law
enforcement, hospital, schools, food banks, DSHS, Veterans, and behavioral health
agencies; B) Marketing to key agencies to ensure households have access to and are
referred to CE
5) Street Outreach: A) Leverage current street outreach programs and/or partner with
agencies coordinate outreach efforts that quickly identify and engage people
experiencing homelessness; B) Continually develop street outreach efforts to engage
targeted populations such as veterans and unaccompanied youth
6) Quickly identify and engage subpopulations and partner with agencies that serve
these populations to achieve functional zero for each
7) Identify and implement staff trainings such as diversion, progressive engagement,
motivational interviewing, trauma informed care, etc.
8) Apply for additional funding sources to aid the street outreach, diversion,
engagement process, and establish a youth CE access point
2IPage
Current Condition
Crossroads Housing developed Coordinated Entry in May 2016 as a response to a "100
Day Challenge" to house all children experiencing unsheltered homelessness and
create lasting system change. Coordinated Entry became locally knows as the Housing
Crisis Support Center in 2017 and serves all of Mason County through three access
points Crossroads Housing, Community Action Council and North Mason Resources.
All subpopulations access coordinated entry the same and one vulnerability assessment
is used for all subpopulations. The vulnerability assessment caters to barriers to
housing rather than true vulnerability to illness and death. Community Action Council's
HEN program became an access point for single adults in 2018. The current state of
street outreach is fragmented happening through independently funded grant programs
such as Opioid Response, PATH, WorkSource personnel and a veteran volunteer.
Most agencies wait for individuals to come to them rather than the agencies going out to
people experiencing homelessness. Opportunities exist to partner with these existing
systems as well as "missing systems" such as the local housing authority, school
district, tribes, jail, and emergency departments.
Actions to Meet State Objective #1
Success is measured by meeting deadlines and the Objective Measures of Success
Action Activity / Program Responsible Timeline /
Party Milestone
Compliance with 1) Form CE Advisory Board Crossroads 2019—Form CE
Washington State 2) Implement all policies and Housing (Lead Advisory Board
Coordinated Entry procedures required by the WA CE Agency) &
Guidelines and State CE Guidelines CE Advisory 2019—2020—
Consolidated Homeless 3) Consider implementation of Board A. Implement P&P
Grant the Coordinated Entry Core per WA State CE
Elements Manual Guidelines and from
Strategies used: #2, 3 4) Implement CE system as Commerce
outlined in the CE Management recommendations
and Data Guide (data collection from CE Evaluation
requirements) B. Implement all
5) CE Advisory Board to recommendations
evaluate the CE system and by the Dept. of
document in CE P&P Commerce CE
6) Build and maintain active evaluation from
lists of persons experiencing April 2019
homelessness (also captured in
Objective#2) 2020— Evaluate and
consider implementation
CE Core Elements
Annually— update P&P
Quickly identify and 1) Expand programs by Crossroads 2019—Apply for OHY
engage people applying for funding. For Housing and YHDP Funding to
experiencing example, OHY and YHDP to expand youth services
homelessness expand marketing, street Youth Funding:
outreach efforts, and a youth CE Shelton Family 2) By December 2020—
3IPage
Strategies used: #1, 4, access point Center, Coffee Compliance with
5, 6, 8 2) Comply with the WA State Oasis, and Marketing and Street
CE Guidelines Marketing Crossroads Outreach sections of CE
Section 3.2; Identify all systems Housing Guidelines and annual
that encounter people evaluation of these
experiencing homelessness and efforts
expand CE agency connections
to target veterans, adults, 2, 3) 2019—2024—
chronically homeless, families continuously evaluate
(HH w/ minors) and access points, coverage
unaccompanied youth. and marketing efforts
3) Comply with the WA State
CE Guidelines Street Outreach 4) By December 2020
Section 3.5; continually develop implement process to
methods to identify and engage connect CE to Medicaid
unaccompanied youth enrollment
4) Incorporate Medicaid
eligibility screening and 5) Shelter utilization
enrollment into CE to leverage rates increase 5% per
FCS Medicaid Benefit Programs year or maintain 100%
and improve individual health
5) Swiftly enter willing 6) By December 2020
participants into emergency implement referral
shelter process as outlined in
6) Partner with agencies that CE Core Elements
are in street outreach capacity:
Quick Response Team, 7) By December 2020
PATH/STR, Community Youth marketing plan
Services, Veterans outreach, approved
Mobile Outreach/Syringe
Exchange, Mobile Clinic, law
enforcement
7) CE lead agency to have a
marketing plan in place to
conduct agency outreach to
"missing systems".
Tracking and Reporting CE lead agency to report on the Crossroads Report submitted
homelessness status, annually to the CE
Relates to: Measure of engagement and housing Advisory Board,
Success B placement for each HH beginning July 2020
Increase Staff Training 1) Comply with all trainings Crossroads and Annual Training log
required by the Dept. of Mason County from each agency with
Strategies used: #7 Commerce the goal that 90% of the
2) Provide training in trauma staff meet training
informed care, diversion and requirements
progressive engagement
3) Agencies keep a training log
on program staff
4) Lead CE agency to provide
trainings required in the WA
State CE Guidelines (e.g. Street
Outreach Section 3.5)
4IPage
Objective #2
Prioritize housing for people with the greatest need
Measures of Success
A) Compliance with state and federal Coordinated Entry requirements for all projects
receiving federal, state and local homeless funds.
B) Consider implementation of the Coordinated Entry Core Element recommendations
and the Office of Homeless Youth's "Five recommendations for making Coordinated
Entry work for youth and young adults
C) Successful implementation of prioritization policies for all projects receiving federal,
state and local homeless funds, resulting in prioritized people consistently housed in a
timely manner.
D) Department of Commerce CHG Grant sections 2.1.1, 8.4.2 and 8.4.4 - Prioritize
unsheltered homeless households and Increase percent served of unsheltered
homeless households by 5% or maintain compliance level.
Strategies
1) Create prioritization policies according to the WA State CE Guidelines and CE Core
Elements
2) Revamp the vulnerability assessment and continually evaluate its effectiveness in
prioritizing those with the greatest need
3) Focus By-Name meetings on the prioritization of households for programs and
services they qualify and continue problem solving support among case managers
4) Discuss and consider implementation of the Coordinated Entry Core Element
recommendations and the Office of Homeless Youth's "Five recommendations for
making Coordinated Entry work for youth and young adults
Current Condition
Current Assessment and Prioritization Process: All households that contact or are
referred to Coordinated Entry and are literally homeless complete an intake using a
vulnerability assessment with a program staff person and referred to programs they
qualify for and that have open capacity. A master list, prioritized by vulnerability, is kept
and twice per month a "by-name list" meeting is held to discuss the status and next
steps for households on this list. The vulnerability assessment contains items that are
barriers to housing and the same assessment is used for all subpopulations.
Opportunities exist to partner with our local housing authority on prioritization and to
revamp the vulnerability index to be more focused on vulnerability and less on barriers.
As in Objective #1, staff training in progressive engagement, motivational interviewing
and diversion will help in the engagement of households experiencing homelessness
and aid in resolving their housing crisis. In 2018, Mason County's unsheltered entries in
FY18 was 70.6% and FY19 76% while the state average is 54%. Mason County meets
SIPage
the compliance level of the Consolidated Homeless Grant. A stakeholder group began
meeting in November of 2017 focused solely on supporting veterans obtain housing and
other services.
Actions to Meet State Objective #2
Success is measured by meeting deadlines and the Objective Measures of Success
Action Activity / Program Responsible Timeline /
Party Milestone
Compliance with all 1) CE Advisory Crossroads & 2019—2020: CE
Prioritization Policies Board/Governing Body to Coordinated Advisory Board to work
develop, evaluate and revamp Entry Advisory to immediately review,
Strategies used: #1, 2, prioritization policies through Board create policies and
3, 4 monthly meetings that are in procedures with work at
accordance with WA State CE monthly meetings. Full
Guidelines and Consolidated P&P adopted by
Homeless Grant December 2020.
2) Evaluate vulnerability
assessment and adjust based 2020: Quarterly review
on recommendations by the CE to evaluate new P&P
Advisory Board and make necessary
3) Implement Coordinated Entry adjustments
Core Elements and Office of
Homeless Youth's Five 2021 -2024 annual
Recommendations as review and update,
recommended by the CE once new policies are
Advisory Board fully implemented
4) Build and maintain active
lists of persons experiencing
homelessness that prioritizes
those in greatest need. By-
name meetings held monthly to
prioritize, and problems solve
housing solutions for high
utilizers.
Increase percent served 1) Evaluation of master list, Crossroads 2020—2024 Continue
of unsheltered vulnerability index and by-name to serve >_60%
homeless households meetings to prioritize people unsheltered homeless
(or maintain current rate with the greatest need into households
if in compliance with the emergency shelter, transitional
Dept. of Commerce housing, homeless prevention,
CHG Grant) or any permanent housing
project intervention.
Strategies used: #1, 2, 2) Prioritize households with
3, 4 unsheltered homelessness in
their history
Wage
Objective #3
Operate an effective and efficient homeless crisis response system that swiftly
moves people into stable permanent housing
Measures of Success
A. Increase percentage of exits to permanent housing to the level of the top
performing 20% of homeless crisis response systems nationwide
a. Increase percentage of exits to permanent housing from emergency
shelters to at least 50%
b. Increase percentage of exits to permanent housing from Transitional
Housing Projects to at least 80%
c. Increase percentage of exits to permanent housing from Rapid Rehousing
Projects to at least 80%
B. Reduce system returns to homelessness after exit to permanent housing to less
than 10% (ES 10%, RRH & TH 5%)
C. Reduce average length of time homeless of those served to less than 90 days
Strategies: the following strategies are items that have been identified that need to
change or improved upon to make the crisis response system more effective and
efficiently move people into permanent housing
1) Coordinated Entry collaborates with all shelters to ensure program participants are
referred to coordinated entry to access rapid rehousing programs and a housing plan is
developed for all shelter guests. Shelter case managers implement progressive
engagement, employment and other means to help shelter guests become housed.
Case managers also collaborate with the rapid rehousing staff when a shelter guest
needs rental assistance to enter housing.
2) Housing and Behavioral Health providers partner to engage people into treatment
and assist those in need of housing to remain stably housed
3) Consider innovative solutions to transitional housing such as master leasing units
(home or apartment) where the lease can be transferred to the tenant
4) Maximize resources to house people, especially where funds exist for targeted
subpopulations (e.g. various funds such as VASH, SSVF, local grants, Office of
Homeless Youth, local organizations)
5) Improve data quality to minimize error responses to housing destination that impact
"exits to permanent housing" and improves confidence in the data measuring this
outcome
6) Housing and Behavioral Health Advisory Board to evaluate the crisis response
system at least annually, identify gaps and make funding recommendations to the
BoCC to invest in intervention types and agencies that are successful in achieving
outcomes and reducing homelessness toward functional zero. Leverage Treatment
Sales Tax Funds to assist with the housing and homelessness crisis for individuals
involved in treatment and recovery programs.
7IPage
7) All agencies that receive funding and operate programs that have "percent exits to
permanent housing" as an outcome measure, must conduct landlord outreach.
Collaborative efforts among agencies are strongly encouraged in these landlord efforts.
Agencies are made aware of all landlord outreach trainings available throughout a given
year.
8) Use contract monitoring as a tool to work with agencies to develop robust housing
stability plans for all program staff performing case management duties
Current Condition - Metrics (7/1/17 to 6/30/18)
Total Length of Exits to Returns to Unsheltered
Project Time Permanent Homelessness Entries
Entries Homeless Housing
(days)
WA State 82,446 174 59% 15% 53%
Mason 805 83 37% 13% 70%
County
Emergency 323 23% 16%
Shelters
Rapid 89 74% 5%
Rehousing
Transitional 9 86% 29%
Housing
Current Conditions — Comments
• Three emergency shelters: adult, family and domestic violence. The adult
shelter operates under a 7-month special use permit and prior to 2017 was open
when the temperatures were 32 degrees or below. In the 2017-2018, this shelter
received enough funding to remain open for 100 consecutive days during the
coldest months. During 2018-2019 the shelter received enough funding to be
open for the 6-month duration of the special use permit. For the 2019 — 2021
grant cycle the adult shelter is open for 7 continuous months. Fire code
upgrades are a requirement under the special use permit that prevents the
shelter from being open year-round or from the capacity raised from 35 to 50
individuals. The family shelter is 7 units and the domestic violence center has 12
units.
• Transitional Housing: 5 units are owned by Crossroads Housing and 7 homes
are master leased also through Crossroads
• Rapid Rehousing: Crossroads operates a rapid rehousing program and
Community Action Council operates the HEN rapid rehousing program
• Housing and Behavioral Health Advisory Board created in August of 2018 to
evaluate the crisis response system, identify gaps, leverage funding sources, and
make funding recommendations to the BoCC
Wage
Opportunities exist to expand landlord relations, expand shelter capacity, find creative
housing solutions to improve exits to permanent housing, community prioritization, and
improve agency collaboration to house program participants.
Actions to Meet State Objective #3
Success is measured by meeting deadlines and the Objective Measures of Success
Action Activity / Program Responsible Timeline /
Party Milestone
Improve System Exits 1) Prioritize shelter participants Crossroads
(shelter+ RRH + TH)to for RRH Housing (ES,
PH by 20 percentage 2) Create robust Housing RRH) 2022 Milestone—at
points Stability Plans Community target; 2024 maintain
3) Create housing transition Action Council rate
Strategies used for all plans for shelter guests when (RRH)
exits to permanent shelter closes and partner with Community
housing: #1, 2, 3, 4, 5, all agencies during this time Lifeline (ES)
6 4) Partner with behavioral Turning Pointe
health agencies (ES)
5) By name lists both intra and
Increase Shelter Exits to inter agency Crossroads, 2022 Milestone—at
PH to 50% 6) Leverage technology for Community target; 2024 maintain
sharing information and Lifeline, Turning rate
collaborating with other Pointe
Maintain Transitional agencies Crossroads 2022 Milestone—at
Housing Exits to PH or 7) Work with Housing Authority target; 2024 maintain
at least 80% on prioritization process where rate
Increase Rapid funding allows Crossroads 2022 Milestone—at
Rehousing Exits to PH 8) Expand shelter capacity target; 2024 maintain
to at least 80% (year-round shelter for adults rate
Increase Rapid and use CHG funds according Community 2022 Milestone—at
Rehousing Exits (HEN) to allowable expenses when no Action Council target; 2024 maintain
to PH to at least 80% shelter beds are available), rate
partner with churches for over-
flow, emergency and identified
populations (e.g. elderly and/or
HH w/minor children)
9) Determine whether a year-
round shelter is needed for
adults and how this will be
funded
10) Improve the referral
process as outlined in the CE
Core Elements Guidebook
Improve Data Quality 1)A program manager or Crossroads, Monthly data review to
director reviews data quality Community monitor data quality
Strategies used: #6 frequently and trains staff Lifeline, Turning standard measurements
regularly Pointe,
2) Reduce unknown response Community
errors Action Council
Increase the number of 1) Agencies work together to Crossroads, Agencies report landlord
Landlords renting to approach property management Community outreach efforts
households in need of companies and other similar Lifeline, Turning quarterly to Mason
9IPage
supportive services large firms Pointe, County
and/or people 2) Landlord event annually and Community
experiencing outreach by all agencies with Action Council
homelessness exits to permanent housing
outcome requirements
Increase the number of 3) Landlord outreach is a
master-lease units requirement for all programs
(homes) that have percent exit to
permanent housing outcome
Strategies used: #1, 3, goals.
4, 7 4) Engage WA Landlord
Association, Housing Authority
and Realtor Associations
Staff Training 1) Staff attend landlord Crossroads Monthly and Annually
outreach trainings Housing depending on type of
Strategies used: #1, 2, 2) General Trainings: Data Community training
3, 4, 5, 6, 7, 8 quality, progressive Action Council
engagement, case Community Beginning July 1, 2019:
management, motivational Lifeline Agencies keep a
interviewing, follow up Turning Pointe training log that is
submitted along with
Agency document training in log quarterly reports to the
for program staff County
Reduce Returns to 1) Case management and Crossroads 2022 Milestone—at
homelessness supportive services continue Housing benchmark by
after the person/family is housed Community intervention type
Strategies used: #1, 2, to ensure stability and partner Action Council
3, 4, 8 with Behavioral Health agencies Community
where appropriate Lifeline
2) Use By-Name meetings to Turning Pointe
match people to the right
programs and supportive
services
Reduce Length of time 1) Improve marketing efforts to Crossroads, By December 2020, 5%
homeless improve community awareness Community reduction in unknown
so crisis is captured as quickly Action Council, responses
Strategies used: #1, 2, as possible (i.e. quick response) Community
3, 4, 8 2) Case management training Lifeline, Shelton
on progressive engagement and Family Center,
partnering with RRH programs North Mason
3) Improve Case management Resources
training to decrease "no contact"
or"unresponsive participants" to
reduce unknown responses in
data quality section
3) Increase CE access points to
include emergency shelter
locations
Objective #4
A projection of the impact of the fully implemented local plan on the number of
households housed and the number of households left unsheltered, assuming existing
resources and state policies.
10IPage
Measures of Success
An estimate of people experiencing homelessness that will be housed during 2024 after
successful implementation of the local plan using existing resources, and the count of
households left unsheltered at a point in time in 2024, based on credible data and
research; including the data assumptions, calculations, and related citations necessary
for outside parties to review and reproduce the estimate.
Strategies
1) Use tools provided by the Department of Commerce to assist in this prediction
2) Use data from a variety of sources to project an estimate
3) Use the data to identify housing solutions that will end homelessness
Current 2014 2015 2016 2017 2018
Condition
PIT Count
Unsheltered 224 139 289 98 96
Sheltered 127 111 127 118 136
TOTAL 351 250 416 216 232
Actions to Meet State Objective #4
Success is measured by meeting deadlines and the Objective Measures of Success
Action Activity / Program Responsible Timeline /
Party Milestone
Projection of 1) Use the Department of Mason County 2024: a)42 HH housed
unsheltered homeless Commerce Tool for the Public Health with non-HEN RRH
individuals by 2024 predictive calculation for HH and CE funds; b) 45 HH housed
remaining unsheltered Advisory Board with HEN; c) Using the
Strategies used: #1, 2, 2) Use historical data to project monitoring tool, a
3 how many HH will be housed prediction of
each year and in 2024 Unsheltered
3) Use the CE Advisory Board Households remaining =
meetings to examine progress 69
toward goals
4)Annual reports to the
community that shows data and
illuminates progress
11 I Page
Objective #5
Address racial disparities among people experiencing homelessness
Measures of Success
Completion of an initial analysis using a racial equity tool and data provided by the
Department of Commerce
Current Condition
Mason County is a rural county that has experienced minimal population growth since
2010 (Population 2010 = 60,699 and 2018 = 65,507). About 85% of the population lives
in the unincorporated areas of the county. According to the WA State Office of
Financial Management, in 2017, Mason County's population was 63,190. Coordinated
Entry completed assessments on 999 individuals or 1.5% of the population. The age
categories on the census data do not match HMIS and confound age group
comparisons. 27% of the general population is under the age of 24 while 53% under
the age of 24 accessed CE showing that a larger portion of the individuals under the
age of 24 accessed CE either as an individual or part of a household. The inverse is
true of those over the age of 24. 73% of the general population compared with 47%
that accessed CE over the age of 24. 37% of the population that accessed CE
identified as male, 62% as female and less than 1% transgender. A challenge in
analyzing the data for disproportionality, underserved, and/or underrepresented is that
HMIS allows a "client refused" or "doesn't know" answer which represented 9% of the
population that accessed CE. Races that accessed CE at a higher proportion in the
general population are American Indian (0.7% higher), Black (1.3% higher), and 2 or
more races (3% higher). In contrast, races that accessed CE at a lower proportion are
Asian (0%, 1% less), White (13% less), and Pacific Islander remained the same at 1%.
Mason County Racial Equity Analysis Tool Data:
Experiencing Homelessness Experiencing Sheltered Experiencing Unsheltered
All(ACS)1 In Poverty(AC5)'
(PIT)' Homelessness(PIT)' Homelessness(PIT)'
In Families with In Families with In Families In Families In Families
All All All All All
Children Children with Children with Children with Children
Race and Ethnicity a % 8 % a % a % 8 % 8 % 8 % a % 8 % 8 %
AB People 61.569 45.711 10.045 5.117 222 96 130 86 92 10
Race
White 51,865 84% 38,897 85% 6,764 67% 3,239 63% 184 83% 67 70% 102 78% 60 70% 82 89% 7 70%
Black 949 2% 860 2% 341 3% 81 2% 5 2% 3 3% 5 4% 3 3% 0 0% 0 0%
Native 1,932 3% 1,604 4% 534 5% 462 9% 3 1% 1 1% 1 1% 1 1% 2 2% 0 0%
Asian/Pacific Islander 1,110 2% 593 1% 273 3% 48 1% 1 0% 0 0% 0 0% 0 0% 1 1% 0 0%
Other/Multi-Racial 5,713 9% 3,757 8% 2,133 21% 1,287 25% 29 13% 25 26% 22 17% 22 26% 7 8% 3 30%
Ethnicity
Hispanic 5,694 9% 4,011 9% 2,810 28% 2,008 39% 16 7% 15 16% 11 8% 11 13% 5 5% 4 40%
Non-Hispanic 55,875 91% 41,700 91% 7,235 72% 3.109 61% 195 88% 80 83% 117 90% 74 86% 78 85% 6 60%
The table illustrates how the entire population of the county when broken down by race
compares to subsets of people experiencing poverty, were counted in the PIT count and found
in sheltered and unsheltered living conditions. The white race represents 84% of the population
when all people are counted. In poverty, this drops to 67% and from 85% to 63% when
comparing families. The multi-race category represents 9% of the entire population yet 21%
12IPage
living in poverty. In the multi-race category this is even higher for families representing 8% of
the total population and 25% living in poverty. The Black and Asian races are consistent in
Mason County when comparing the overall population with those in poverty. The Native race
sees a higher rise in people experiencing poverty (5%) when compared to the entire population
(3%); this is even greater in Native families 4% vs. 9%. When compared to the number that live
in poverty, the other/multi-racial category is greater than what is found in people experiencing
homelessness of the same race. White and multi-racial families are the only two races counted
in unsheltered living conditions.
Youth and unaccompanied youth have been a challenge to count in the Point in Time Counts.
Two agencies have expanded services in Mason County that serve youth and we are optimistic
that youth will be reached and better represented in the 2020 PIT count.
From the Department of Veterans Affairs, it is estimated there are 8,000 veterans that live in
Mason County. The following table shows the number of veterans counted through the PIT
Count and over the course of a year through Coordinated Entry that have been literally
homeless. A duplex that serves veteran families and a single-family home that acts a
transitional, group home for single veterans are funded with state and local sources. A Thirty
tiny home village is scheduled to open in July of 2020 that serves veterans.
Veterans PIT Count Coordinated Entry
2018 23
7/1/17 —6/30/18 46
2019 9
7/1/18 —6/30/19 17
Actions to Meet State Objective #5
Success is measured by meeting deadlines and the Objective Measures of Success
Action Activity / Program Responsible Timeline/
Party Milestone
Address racial Use racial equity tool provided All Agencies; By December 2020 the
disparities among by the Department of Coordinated CE Advisory Board will
people experiencing Commerce Entry Advisory complete an analysis of
homelessness Coordinated Entry advisory Board the racial equity data.
board and agencies evaluate
data and devise plans to Annual review by CE
minimize any disparities that Advisory Board,
exist thereafter.
Discussion Questions: the following questions serve as a starting point, and will be further
examined in the monthly Coordinated Entry Advisory Board meetings
How does your county compare to other like size counties in the state? Are any groups over or
underrepresented in the homeless population?
13IPage
All Population Mason Grays Walla Clallam Chelan
Harbor Walla
White 84% 88% 85% 88% 83%
Black 2% 1% 2% 1% 0%
Native 3% 5% 1% 5% 1%
Asian/Pacific 2% 2% 2% 2% 1%
Islander
Other/multi-racial 9% 4% 11% 5% 15%
Hispanic 9% 10% 21% 6% 31%
Non-Hispanic 91% 90% 79% 94% 69%
Experiencing Mason Grays Walla Clallam Chelan
Homelessness Harbor Walla
White 83% 88% 85% 79% 92%
Black 2% 0% 2% 2% 1%
Native 1% 8% 5% 13% 1%
Asian/Pacific 0% 1% 2% 1% 2%
Islander
Other/multi-racial 13% 3% 6% 5% 0%
Hispanic 7% 4% 17% 4% 21%
Non-Hispanic 88% 89% 82% 88% 76%
When comparing to other counties in the general population and those experiencing homelessness, the
top three races represented are white, other/multi-racial and native. The native and other/multi-racial
have similar ranges from 1% to 15% in the general population and from 0% to 13% in those experiencing
homelessness. In the above comparison, Mason County has one of the lowest percentages of Hispanic
residents. All counties have Hispanic populations lower that are experiencing homelessness.
What does the family data look like compared to all households?
All Population Mason Grays Walla Clallam Chelan
Families Harbor Walla
White 85% 90% 87% 90% 84%
Black 2% 0% 1% 1% 0%
Native 4% 5% 1% 5% 1%
Asian/Pacific 1% 2% 1% 1% 1%
Islander
Other/multi-racial 8% 4% 10% 3% 15%
Hispanic 9% 10% 22% 6% 31%
Non-Hispanic 91% 90% 78% 94% 69%
Families Mason Grays Walla Clallam Chelan
experiencing Harbor Walla
homelessness
White 70% 100% 85% 79% 91%
Black 3% 0% 5% 4% 1%
Native 1% 0% 0% 15% 1%
Asian/Pacific 0% 0% 0% 0% 0%
Islander
Other/multi-racial 26% 0% 10% 3% 8%
Hispanic 16% 0% 45% 0% 27%
Non-Hispanic 83% 100% 53% 94% 71%
White, native and other/multi-racial are the top three races represented in the overall population and
those experiencing homelessness. Homelessness is higher among Hispanic families than what is shown
in the general population for all comparable counties.
14IPage
In PIT Counts, are there significant differences between unsheltered and sheltered counts?
Sheltered—All Mason Grays Walla Clallam Chelan
Population Harbor Walla
White 78% 93% 88% 79% 90%
Black 4% 0% 4% 5% 1%
Native 1% 2% 3% 14% 2%
Asian/Pacific 0% 0% 1% 0% 0%
Islander
Other/multi-racial 17% 5% 5% 3% 8%
Hispanic 8% 0% 18% 0% 23%
Non-Hispanic 90% 87% 79% 92% 74%
Unsheltered—All Mason Grays Walla Clallam Chelan
population Harbor Walla
White 89% 86% 80% 79% 96%
Black 0% 0% 0% 0% 1%
Native 2% 11% 10% 21% 1%
Asian/Pacific 1% 2% 4% 0% 0%
Islander
Other/multi-racial 8% 2% 6% 0% 1%
Hispanic 5% 3% 12% 0% 19%
Non-Hispanic 85% 89% 88% 100% 78%
In Mason County the white race is underrepresented in the sheltered population while in comparable
counties it is overrepresented. It appears that in Mason County races that represent a minority are
seeking and being sheltered.
Are there specific local or state conditions that might lead to differences?
The groups were unable to identify any state factors currently. Locally, it is speculated that with only one
family, one adult and one domestic violence shelter not all races may be comfortable staying. These are
areas to further inquire upon.
Objective #6:
Supportive Efforts aimed at Ending Homelessness
The local plan guidance from the Department of Commerce requires that plans are
aimed at ending homelessness. This section of the plan addresses the community
efforts needed to achieve this goal and reaching functional zero for at least two
subpopulations.
Measure of Success
Functional zero for at least two subpopulations (Consolidated Homeless Grant section
8.4.3)
Strategies
1) Use "2060" Local Document Recording Fees and tax revenue retained under HB
1406 to implement an affordable housing and preservation program
15
2) Workforce Housing Collaborative Team to expand resources that focuses on
affordable rental housing and affordable home ownership for people that are working,
and housing cost burdened
3) Create a Housing Trust Fund Task Force to identify community needs and housing
projects that results in a Housing Trust Fund application
4) Apply for other grant funding to aid the crisis response system and provides
additional funding to end homelessness within subpopulations
5) Work with City and County Planning and Permitting departments on ways to attract
development and, if needed, incentivize private developers, revise codes, and lift
restrictions that make it challenge to build
6) Improve the viability of the Mason County Housing Authority
7) Support state and local initiatives that increase housing stock
8) Support the 30-unit Tiny Home village for veterans
9) Explore innovative, tenant-based permanent supportive housing solutions
10) Consider alternative living arrangements such as RV's and ADU's as allowable
within city limits and Mason County
Current Condition
An Interlocal Agreement between the City of Shelton and Mason County was adopted in
February of 2019 for affordable housing and homeless services. In April 2019 the City
of Shelton will vote on land for an approved and funded 30-unit tiny home village for
veterans. Washington state is faced with a housing shortage. When it comes to
attracting developers' rural counties, like Mason, are slightly disadvantaged due to
higher risk and smaller returns on investment. 490 homes are needed each year to
keep pace with projected population growth over the next 20 years. Rural communities
are also challenged with organizational capacity to purchase property, manage these
properties and provide additional services for supportive housing homes. The Housing
Trust Fund (HTF) is a complicated application that takes experienced developers, seed
money and local agencies to submit the application, own and operate the properties and
arrange for service provisions. Therefore, an HTF work group or task force is needed to
complete a competitive application.
Washington State vacancy rates are around 3% and rent prices, the primary driver for
homelessness, continue to rise. Mason County is in a tier that evaluates vacancy rates
every five years which does not give an accurate reflection of any given year.
Actions to support the goal of ending homelessness
Success is measured by meeting deadlines and the Objective Measures of Success
Action Activity / Program Responsible Timeline /
Party Milestone
Increase market rate 1. Recruit developers City and County Year over year increase
housing 2. Explore ways to incentivize Planning and in permits for building
developers Building
Strategies used: #1, 2, 3. Encourage micro-units, Departments
16IPage
5, 6, 7, 10 studio and one-bedroom units
for single adults
Increase workforce 1. Recruit developers Work Force One project completed
housing (affordable 2. Explore ways to incentivize Housing by 2024
rental and home developers Collaborative
ownership)
Strategies used: #2, 5,
6, 7, 10
Increase Public Housing 1. Explore opportunities to Housing Ongoing
expand the capacity of the Authority and
Strategies used: #1, 2, Housing Authority BoCC
3, 4, 5, 6, 7, 8, 9 2. Encourage studio and one-
bedroom units for single adults
Implement HB 1406
Increase permanent 1. Identify key agencies, recruit Housing Trust HTF application
supportive housing units and build Housing Trust Fund Fund Task submitted by 2024
Team Force
Strategies used: 1, 3, 4,
5, 7, 8, 9
Evaluate the capacity 1. Use of"2060" and HB 1406 Mason County Ongoing
needs for emergency funds to identified housing Public Health,
shelter and transitional needs Crossroads
housing 2. Identify needs and work with Housing,
other organizations on shelter Community
Strategies used: 1, 2, 3, capacity Lifeline and
4, 7, 10 Turning Pointe
Recommendations to the State
The local plan guidance from the Department of Commerce, "strongly encourages local
governments to include in their plans recommendations to the state for changes in state
laws, policies and resources that may be necessary to further reduce homelessness
and work toward the goal of ending homelessness as defined under the federal criteria".
The Housing Task Force is inspired by the opportunity to provide recommendations to
the state that can reduce homelessness. A full list of recommendations can be found in
Exhibit B, while the top recommendations include systemic changes that are
summarized in the following areas:
1. Increase subsidized and supportive housing for people with chronic health
conditions: 50% of our population experiencing homelessness report that it is
due to a chronic health condition. Mental illness represents roughly 30% of this
group and those with substance use disorder about 20%. A commitment from
the state to provide the supportive housing, especially in medically underserved
communities would have the greatest reduction in homelessness (30 — 50%).
2. Innovative housing solutions for unaccompanied minor youth: Consider
ideas such as dormitory housing for public schools.
3. Criminal Justice System Reform: A recommendation to include re-entry and
transition services as staple services that are part of the criminal justice system
17IPage
and not dependent on local funds to develop, RFP and contract out these types
of services.
4. Relentless pursuit to uncover root causes of homelessness and poverty
and work, with a laser focus, to provide solutions that are aimed at ending
homelessness and poverty
a. High standards and accountability on public schools to produce
graduates that are career and/or college ready
5. Increase housing stock that is affordable to working households:
a. Bold and pioneering reform of the housing market
b. Create an index that measures home ownership (i.e. mortgage paid
oft) that is monitored with the vigor and scrutiny as the
unemployment rate and used to assess the effectiveness of
legislative efforts: We recommend legislation and reform avoid actions
that maintain status quo, keeps people in debt (and renting), and only
works to "manage" the problem.
c. Examples: Consider that in 1950 the United States median income was
$4,237 and the median home price only 1.7 times that at $7,354.
According to the Washington State Office of Financial Management, in the
year 2000 home prices were 3.5 times and in 2010 4.5 times the average
wage. In 2017 the average household wage was $61,893 while the
median home price was $348,900 or 5.6 times the household wage.
Layer in costs that are associated with housing expenses and are used to
determine affordability such as insurance, utilities, and property tax which
are also on the sharp rise. As these trends continue, how can housing be
affordable or within reach? Two-parent households have few options
other than both adults working to attempt to keep pace with the rapidly
increasing housing prices. With home prices outpacing even two person
working households this solution was short-lived. Additional expenses
such as day care add to the financial burden as families work to cover
rising housing costs. As day-care facilities have strict hours of operation
(and charge high fees for late pick-up) this can limit work opportunities and
earning potential of many households. Imagine the limitations and strain
on single-parent households. While reducing permit times, allowing
ADU's and making regulatory changes will make some improvements, we
recommend being open to courageous reforms that result in all people
having access to a place they can call home.
18 I Page
Attachment A
Housing Task Force Participating Agencies
According to the local plan guidelines, each local homeless housing task force must
develop and recommend to its local government legislative authority, a five-year
homeless housing plan for its jurisdictional area.
The following table lists the agencies that participated in the development of the five-
year homeless housing plan and represent the local housing task force collectively. All
groups had the opportunity to evaluate and comment on all aspects of the plan.
Housing Task Force Legend:
Provider Leadership Group: Members include executive directors, CEO's, program
directors and/or program managers of housing and behavioral health agencies funded
with housing and treatment sales tax funds. These are the key decision makers in the
community that can have the most impact on the system measure of success
outcomes.
Housing Coalition: Members include a wide range of agencies and program staff from
housing, behavioral health, school district, law enforcement, and other agencies that are
directly or indirectly involved in the need for affordable housing and the homelessness
crisis response system. The purpose of this group is networking, collaboration,
information/training sessions, and provides feedback as to the gaps that exist within the
County to serve households.
Housing and Behavioral Health Advisory Board: This board is advisory to the Board
of County Commissioners (BoCC) and the seven-member board includes: one county
commissioner, one city council member, Behavioral Health Organization, one board of
health member, and three citizen members (one representing each commissioner
district). The purpose of this group is to evaluate request for proposals, provide the
strategic direction for funding, gap identification and use this information to make
funding recommendations to the BoCC. The Housing and Behavioral Health Advisory
Board role is to provide final review and input into the five-year plan and make the
recommendation to the local government legislative authority to accept the plan.
Coordinated Entry Advisory Board: A multi-faceted group with a stake in having a
coordinated access system operate within the county for all households experiencing a
housing crisis. This board is responsible for the general management of the
coordinated entry system and facilitate coordination among all projects within the
system. The roles of this board include system design planning, policy development
and oversight, oversight management of the system and workflow, community
engagement and system evaluation.
Youth Homeless Demonstration Project (YHDP): 23 rural counties in Washington
State were selected to apply for federal funding under the YHDP grant to end youth
19IPage
homelessness with a specific target on unaccompanied youth. A regional approach
was taken where 6 regions were formed to develop a regional approach and systems to
optimize the funding and best serve youth in each community. Regions and agencies
within each region competed for funding through an RFP process. Many agencies
across five counties were involved in the development of a homeless youth response
system that resulted in funding awards to each county and informed this plan. Only
agencies from Mason County are listed in the table below.
WorkForce Housing Collaborative: This work group grew out of an affordable
housing summit to address affordable housing issues for working households as
defined by earning 60% to 140% of the area median income. The group involves city
and county directors and staff, local businesses, builders, real estate representation and
a local financial institution. The goal of this group is to make recommendations that will
increase the affordable housing stock in the community.
The following table summarizes agency involvement in community meetings:
Housing Youth
and Coordinated Homeless
Provider WorkForce
Agency//Group Leadership Housing Behavioral Entry Demonstration Housing
Group Coalition Health Advisory Project(YHDP) Collaborative
Advisory Board Development
Board Group
Crossroads Housing* x x x x x
North Mason Resources x x x
Community Lifeline* x x x
Community Action Council x x x
Shelton Family Center x x x
Turning Pointe x x x
Quixote Communities x x
Northwest Resources II x x x
Peninsula Community
Health Services x x x
Behavioral Health
Resources x x
Consejo Counseling x x x
Coffee Oasis x
McKinney-Vento Liaisons x
HOST Homes x x x
ResCare x
Real Estate Agents x
Sierra Pacific Inc. x
Peninsula Community
Credit Union x
Chamber of Commerce x
20IPage
City of Shelton
Administrator x
County Planning/Permit
Department x
County Commissioner(1) x
City of Shelton Council(1) x
Board of Health x
Behavioral Health
Organization x
Citizen Members(3) x
Mason County Public
Health x x x x x x
*includes staff with lived experience of previous homelessness
21IPage
Attachment B
Recommendations to the State
Estimated Cost
Law Policy Resource Category Topic Rationale
Impact on Estimate,
Homelessness if
_ if adopted applicable
A) Revamp criminal justice
system to implement re-entry
and transition services. right
now,these services are
contracted out and it doesn't
seem to be a core value of the CJ
system.
B)Re-examine Medicaid
suspension while incarcerated.
Taxpayers pay for the health care
of inmates either through public
medical system or through the
Criminal and criminal justice system
L P civil law Re-entry contracting medical care. What's
enforcement less expensive?
C)If it is not possible to continue
Medicaid while incarcerated,
create a system where the
persons benefits are enacted as
soon as they are released. No
delay in access to care due to
rules.
D)Provide more support in the
jail and prison to improve re-
entry and transition processes.
E)Put systems in place so people
do not exit to homelessness
A) Standardize processes and
programs between the jail and
prison. The system,reentry and
access to services should not
Criminal and differ.
L civil law Jail and Prison B)Provide the person released
enforcement with a bus ticket and a voucher
for a meal at a fast food
restaurant. Minimal provisions
may keep the person from
reengaging in criminal activity
and associates.
Criminal and Criminalization Stop cities from passing
L civil law of ordinances that criminalize
enforcement homelessness homelessness such as it being
illegal to sleep in a vehicle.
22 I Page
Reduce housing barriers in the
Housing First following areas so people with
and Low these barriers have a fair and
L P Barriers equitable chance at housing:
q
Approaches Criminal history
Sex offenders
Credit history
eviction history
Housing First Create a state-wide background
and Low
Tenant check system that centralizes
L Barrier Background backgrounds and reduces the
Approaches Checks application costs that are barriers
for no to low income households
A) Create a state-wide common
application that is standardized
so applicants don't have to spend
Housing First time filling out different
and Low Landlord applications.B) Reduce or
L Barrier Rental eliminate the application fee as
Approaches Applications this is a barrier for the number of
places a person experiencing
homelessness can submit
applications.
A) More involvement from
Economic Development Council,
WorkSource,Economic
Development Council and
regional WorkForce Councils to
increase the availability of jobs
especially in rural communities
Reduce the to reduce transportation
L P Other need for (commute)costs and increase
subsidies wages through competition.
B) Promote independence of
families and individuals in
independent living situations
(review data when new jobs are
available from big box employers
and the impact this has in
communities)
23IPage
Union jobs in the City prevent
people experiencing
homelessness to have entry level
jobs such as cleaning,
maintenance,etc. There is lots
of encouragement for our
homeless folks to"get a job"yet
because of addiction issues,
health,or other issues,they are
L P R Social Services Employment not able,consistently,to work;
or even if they are able to work,
they have background issue that
keep them from being hired.A
day-labor program would
provide income and
encouragement to be more
frequently in shape enough to
work.
A) Improve,reframe or create
new laws increasing access to
medical care and treatment for
LGBTQ. Example,Foster parent
L P Social Services LGBTQ denies hormone medicines.
B)More stringent neglect laws:
Youth kicked out of the home
into homelessness due to gender
identity
C)Non exclusionary language in
policies and procedures
Increase access to day care for
very low income. Lack of day
care prohibits people from
seeking better employment,the
L P Social Services Day Care ability to go back to school to
increase earning power,enroll in
treatment programs or balance
the demands of trying to
accomplish more than one of $800 per
areas mentioned(e.g.job and child per
school) month
More emphasis including
requirements on state agencies
(e.g.DSHS)to be leaders in the
local community and act as the
State Agency backbone organizations for
L P Social Services Collaboration collaborative efforts with the
&leadership non-profits that are providing
complementary and
supplementary services. Too
much siloed programming and
operations exits creating barriers
to serving those in greatest need.
24IPage
A) Improve transitions for those
aging out of foster care.
Programmatic funding creates
gaps in services and the ability to
L R Social Services Foster Care house or keep people housed.
B) Improve training for social
workers,especially equity based
and working with marginalized
populations
C) Increase job readiness and
intern programs
D) Educate social workers on
resource navigation
State Increase the number of ADA
affordable approved units. For example,
L P R ADA Units just make all units on the first
housing
resources floor of a multi-unit complex ADA
compliant.
The stress of not having a legal
parking place,and thus the
reality of frequent disruptions to
sleep,stress on children living in
vehicles,and the expense of fuel
to"move on"make persons less
State able to sort out their lives and
L P R affordable Ordinances take advantage of what services
housing may be available.
resources
Has sufficient"safe park&sleep"
space been designated within
reasonable distance from
services?[yes/no;where is the
space located;data on number
and date of uses]
25IPage
A)Make living outside an
individual and public health and
safety issue. Fire codes dictate
shelter capacity and if it can be
operated year-round. Make
provisions(state-wide)for
emergency declarations when
weather conditions are such that
shelters can shelter more
State people.B)Include more funding
L p R affordable Emergency so shelters can be open 24/7 and
housing Shelters not have to send people out into
resources extreme weather during the day.
Much of the anger about
homeless folks,and thus
reluctance to do anything for
them,is based on day-time
behavior in town/retail areas.If
a day shelter could be provided,
there would be less public
presence and less antagonism on
the part of the community.
A better option for RVs than
simply"safe parking"places
would be locations where they
could stay for extended times
State with garbage and sanitation
L p R affordable RV's facilities available.
housing
resources Are permanent-residence RV
camps available within a
reasonable distance from
services?[yes/no;location,
number of sites available]
2 6 I
Expand A) More 1 bedroom,studio,
definition of ADU's,tiny homes,hostels,
"home"and community living(aka dorm
match"home" room),etc.especially for single
State needs to adults and elderly
P affordable individual B) Don't allow cities to make it
housing "wants"and illegal to sleep in a vehicle-
resources pass laws that criminalizes homelessness
allow more C) Designate areas in the cities
freedom for and counties where it is legal to
people to feel camp,sleep in a vehicle
housed D) Allowances to live in RV's
State-wide there is a housing
shortage and we encourage all
efforts to promote new
construction especially in rural
counties that are at a
competitive disadvantage to
builders. Rural America's
housing challenge is
compounded by developers'
focus on projects with greater These
State profitability in urban and metro changes
affordable New areasA) Provide incentives for would allow
P housing Construction private developers at the state communities
resources level that are not driven solely by to build more
local authorityB) Reduce permit housing per
time(many projects cannot be dollar value
completed because the cost
when the permits are approved
is much greater than at the time
it was bid due to increases in
labor and material costs while
the permit is processingC) More
lenience and flexibility in
permitting processD) Re-
evaluate the criteria to
determine prevailing wage
requirements especially in rural
counties
27IPage
E) Reduce the requirements and
barriers to have volunteers assist
with the construction for publicly
funded housing
F) Exempt non-profits serving
the very low income from paying
prevailing wage on new
State construction(the organization is
affordable New not able to help as many people
L P Construction due to increased cost going to
housing (continued) wages instead of more units)
resources
G) State approved house designs
for local jurisdictions to adopt to
accelerate projects and reduce
expenses OR pre-approved
housing stock plans to accelerate
projects and reduce expenses
including innovative pre-
fabricated house solutions
Require some checklist of actions
a jurisdiction has taken on its
own,independent of state
dollars,as part of the grant
process would demand some
level of commitment on the part
of local government.A Mayor
said in public meeting that the
$300-$500 rentals we need,
especially for single adults,will
not be provided by private
developers—that it depends on
partnerships between local
Planning governments,non-profits,and
State the private sector;there is
Commission&
P affordable Comprehensive currently nothing to require,or
housing Plan even encourage,that
resources Enforcement participation on the part of local
government.Requiring a
checklist could be pseudo-
enforcement of the GMA/Comp
Plan mandate that the housing
element"make adequate
provision for"housing for all
economic segments.There is
currently no enforcement of this
mandate,nor is there a
requirement that a jurisdiction
develop and adopt an
"Affordable Housing Incentive
Plan"which the RCW provides
for.
28IPage
Pass legislation or change
policies where a household does
not have to supply application
fees,background checks and
various deposits,first/last month
rent. Create a Common,State-
wide available on-line and allow
non-profit agencies to run
Remove backgrounds that can be good
Barriers: for 30 days to help households
State Vouchers-Sec afford multiple applications.
L P affordable 8,VASH, These additional,upfront costs
housing application are a barrier to people becoming
resources fees, housed. Provide incentives to
background landlords or expand features of
checks,etc. the landlord mitigation program
to cover costs to landlords so
they don't have to ask for these
upfront costs. Include Housing
Authorities in Rural Counties to
participate where they do not
have the operating capital to
have staff let alone pay for
repairs.
increase buildable lots by
prioritizing critical infrastructure
State investment including public
affordable sewer systems,water,roads,etc.
L P Infrastructure housing This is essential to the level the
resources playing field between rural and
urban development
opportunities competing to
attract developers/projects.
Consider increasing housing
stock rental by encouraging the
construction of accessory
dwelling units(ADU's)on existing
State parcels and new construction
affordable with zoning,fee,and permitting
L P ADU's waivers exclusively tied to deed
housing
resources restrictions requiring a)long-
term rentals;b)households
earning less than 80%of AMI;
and c)increase the number of
people that can live and work in
the same community
State
L P affordable Reform Be open to significantly
housing rethinking current housing
resources practices and policy
29IPage
Reduce code requirements when
repurposing buildings to keep
living affordable and provide
more shelter space. The goal is
State no person left living outside. If
L P affordable Repurpose a24 hr.grocery store was to code
housing Buildings and people could be in all day
resources and night,but now must have
increased fire protection,
sprinklers,etc.when turned into
a shelter. Isn't it more
dangerous to be left outside?
The current,competitive RFP
process makes it difficult for rural
and underserved counties to
compete for the funding. Rather,
take a large portion of the HTF
money and allocate it to the
communities with the highest
need. The state can select
developers and finance experts
regionally for project
development and equitable
access of the funds for the few
State Housing Trust agencies in the state that can
affordable Fund/ navigate the complex HTF
L P process. The data is already in
housing Supportive
resources Housing HMIS to show where the needs
are,but also reference other
indexes such as medically
underserved counties to
prioritize project development.
Just pick the highest need
communities and start building
permanent supportive housing
units. Create a state team that
helps communities through the
process and those on the
pipeline waitlist gather funding
to be build ready when it is their
turn. 30-40%
30IPage
People can barely afford rent and
utilities let alone maintenance
costs,therefore:A) Create ways
for home owners to cover the
costs of maintaining the property
State Home Quality, so the quality of homes in a
L P affordable eliminate community remain high;reduce
housing substandard substandard housing(example a
resources housing type of escrow account for
maintenance. (Work to
eliminate the need to take out
more loans)B)Improves physical
and mental health when home
quality is maintained;C)Add
maintenance costs to the
definition of affordable housing
Work with state,municipal and
county government to remove
legislative barriers in the land
code. Consider a cost-benefit
analysis of revising zoning
regulations and enhancing
State policies that encourage
affordable sustainable growth. This could
L P Code include reducing lot size
housing
requirements,leveraging deed
resources
restrictions,increasing zoning
density to allow more multi-
family units on previously single-
family zoned properties and
coding supporting of ADU's as
part of an affordable housing
strategic plan
Offer a user-friendly code that is
both clear and less restrictive.
Consider,where possible,
State aligning zoning changes at the
affordable city and county level to be
L P Code identical,especially for any new
housing
zoning of ADU's. Appropriately
resources
staff offices that provide
customers the service to do
projects and provide permitting
efficiently with reasonable fees.
Provide tax incentives for
landlords that rent to people that
are very low income especially
with background challenges
State provided the renter is utilizing
L P affordable Landlord case management services.This
housing Incentives can be done by eliminating
resources property taxes for each building
that houses highly vulnerable
populations or services those
with high barriers to housing and
employment.
31IPage
Is a permit required before a
building can go vacant—must it
be renewed annually?[yes/no;
what is the fee?how is this
enforced?number of residential
permits issued?]
State
L P affordable Permits Council candidates,in response
housing to the"Boise Decision"have
resources discussed the use of vacant
buildings for increased shelter
space.If there was a substantial,
annual permit fee for any vacant
building(as is done,for instance,
in Spokane)finding shelter
and/or housing could be easier.
Is a business license,based on an
annual inspection for safe and
sanitary conditions(not"code"),
required of landlords(similar to
license/inspection required of
restaurants)?And does the
State license require an affirmation
Landlords-
P affordable Health that landlords will not
housing y discriminate based on economic
Housing
resources status?
Safe,sanitary housing reduces
the cost of emergency room
visits,makes success in school
easier,and encourages stable
housing conditions.
Are tiny homes on wheels(that
is,stick-built structures)allowed
on residential lots?
[yes/no]There are persons of
State modest means who have tried to
affordable opt for a tiny home on wheels—
L P Tiny Homes they have funds to build and/or
housing purchase one but no land other
resources
than a friend who has offered
space.Current law considers
these as recreational vehicles
and thus not legal within the
county.
32IPage
Use property in foreclosure to
provide affordable housing. It is
State hard to see vacant properties
L affordable Foreclosure when we have a housing
housing property shortage. Give first right of
resources refusal to non-profits to
purchase the property before it
goes to the bidding process.
State Create ways for assisted living
affordable Assisted living centers provide the permanent
L supportive housing needed for 15%
housing centers
resources those with chronic physical
illness or mental illness
A) Housing prices increasing at a
rate much faster than wages
forcing more people in the
household to work just to cover
State housing costs
affordable Housing Prices B) Contain housing costs so
L housing (both mortgage family values can be preserved
resources
and rent) and parents are both forced to
work and then have their
children raised by others,
especially when most of their
cost is to cover day care and very
little can actually contribute to
housing and the reason they are
working in the first place. 32%
State
P affordable Vouchers- Vouchers are not portable This
housing Portability may apply also apply to HUD
resources housing vouchers.
Provide incentives and ways to
State Non-profit coordinate with Habitat for
R affordable builder, Humanity(or similar agency)to
housing developer remodel some of the city owned
resources incentives vacant buildings for permanent
supportive housing.
State
behavioral
L P health policy State priorities
and
investment
Transparent dashboard with
ranking of items funded
33IPage
A) Set reasonable performance
outcome benchmarks that reflect
items that are not controllable by
the housing crisis response
system. Example: percent exits
to permanent housing depends
State data largely on availability and type of
P R collection and Performance housing stock. Homelessness is
reporting Benchmarks rising for single adults and
elderly,yet single unit dwellings
are rare.
B)Assess vacancy rates annually
for all counties and use this to
set realistic performance
benchmark outcomes.
Remove domestic violence
shelters from the percent exit to
permanent housing criteria.
State data Performance There are laws that prevent them
P collection and from askingcertain questions
reporting Benchmarks
and working with case managers.
DV shelters are more of a safe
refuge and having exit criteria
conflicts with this purpose.
DoC to provide standardization
for the Balance of State in the
following:
State data Vulnerability Index
P collection and Standardization Coordinated Entry P&P
reporting State Strategic Plan
Implementing housing first and
low barrier best practices that
are research based
A) Promote Solution Based
Funding and reward solutions
that work(bonus funding
State options)
homeless B) Reduce rules,policies,
housing Programmatic requirements that increase
P program Funding barriers to delivering services
contract C) CHG Guidelines keep growing;
requirements CE Guidelines are now 30 pages,
5 year plan guidance-attention
to rules and requirements keep
growing and seem to make it
more difficult to house people.
34IPage
A) Allow local governments
more in administration and
create a separate amount for the
financial and programmatic
administration. Example,local
governments scramble to take on
more grants to retain staff,yet
the administration costs do not
State cover the additional time to
homeless process invoices and conduct
housing Administration financial monitoring of contracts.
program allocation The financial side can be a
contract bottleneck for how many grants
requirements a department can accept and
manage.B) Administration dollar
allowance does not match
expectations for the funds in the
increased number of rules,
reports and requirements to
make system improvements in
the community(this takes a lot
of outreach and consultative
effort with the non-profits)
A) Focus strategic plan on the
root causes of homelessness and
why we are not ending
homelessness
B) have communities develop
plans that address reasons
people are not being housed
C) None of the objectives are the
reason we are not ending
homelessness
D) HB 2163 tasks the
Department of Commerce for
ending homelessness. The office
State of adult and family homelessness
homeless and office of homeless youth
housing 5-year plan have been created and more
program guidance administrative layers and rules
contract put in place. Have all
requirements departments in Commerce that
can work together on ending
homelessness(i.e.Economic
Development)create a state plan
to make this happen and fund
accordingly.
E)Move away from"crisis"
management. While a crisis
response system may be needed
initially,it shouldn't keep
growing or it isn't working.
Emphasis needs to shift to
proactive and preventative
measures that drastically reduce
the need for crisis response.
35IPage
Has the Existing Building Code
been adopted AND is it actively
publicized and utilized by city
planners?[yes/no;examples of
public information campaign&
data on actual usage]
State Land Use This code has lesser standards
L P Laws and Code for existing buildings and thus,
Policies
would,especially if paired with
required landlord licensing and
rental inspection,encourage
better maintenance and repair,
and thus healthier living
conditions for renters,some of
whom are in subsidized housing.
Has the Tiny House Addendum to
the IRBC been adopted and is it
actively publicized and utilized?
[yes/no;examples of public
information campaign&data on
actual usage]
State Land Use
L P Laws and Code This code would allow multiple
Policies very small homes to be built on
one lot,increasing affordable
housing.The city was,at one
time talking about allowing three
tiny homes to combine on one
sewer connection to reduce
building costs.
State
P R Technical LGBTQ Improve education efforts:A)
Assistance and Emergency Shelters not
Training accommodating all gender
identitiesB)Employment
discrimination
State State approved
Technical training DoC to provide trainings
R Assistance and programs or surrounding the implementation
Training providers of contractually obligated
trainings
36IPage
An unwritten strategy is to fund
non-profits to do the work and
meet system and program
performance benchmarks. Many
non-profits would benefit from
State business,leadership and staff
Technical Training for development trainings that
R Assistance and non-profit would help their organizations
Training organizations grow and build the capacity to
operate more effective programs
and expand services. Example,
rural counties have not received
responses to RFP's because there
is not the local capacity to
provide the services.
A) landlords continue to
discriminate based on income
B)Revamp housing rules for
people on a fixed income that
have been deemed unable to
work. How are people supposed
Supports for to cover rent,food and other
Fixed income
L P people with (SSDI) basic necessities on$500/month
disabilities as example? While ABD are now
HEN eligible(improvement)how
will the$197 cover all the other
basic expenses?
C) Stop legislating programs that
only partially assist a person or
household
Increase the hours and routes of
public transportation to give
people more access to jobs. The
routes,type and times of public
transportation severely limit
employment options and access
to social services.
Increase public
Transportation Much of our problem with
L P R Policy transportation locating low-income housing,
access shelters,etc.is that we have such
limited space with transportation
available 7 days a week—thus
limiting accessibility to
emergency services,meals,and
shelter beds.Every-day service to
areas where multi-unit housing
might accommodate more low-
income housing would increase
the feasibility of building it.
37IPage
MASON COUNTY
AGENDA ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
From: Leo Kim, CPA Action Agenda x
Public Hearing
Other
DEPARTMENT: Auditor's Office Financial Services EXT:
Mason County Audit Committee
DATE: November 26, 2019 Agenda Item # g. 2--
(Commissioner staff to complete)
BRIEFING DATE: November 18, 2019
BRIEFING PRESENTED BY: Leo Kim
[ ] ITEM WAS NOT PREVIOUSLY BRIEFED WITH THE BOARD
Please provide explanation of urgency
ITEM: Mason County Capital and Trackable Asset Policies and Procedures
Background: This new policy replaces resolution 78-16. The County has
implemented (SAO) cash basis replacing GAAP (generally accepted accounting
principles) basis. The new policy reflects (SAO) cash basis accounting.
Budget Impacts: None
RECOMMENDED ACTION: Approve attached Mason County Capital and Trackable
Asset Policies and Procedures
Attachment(s):
1. Capital and Trackable Asset Policies and Procedures
2. SAO BARS Excerpt— Capital Asset Management
3. SAO Best Practices Small and Attractive Assets (Trackables)
4. Capital Asset Project Form
5. Trackable Form
RESOLUTION NO.
A RESOLUTION for the Mason County Capital and Trackable Asset Policies and Procedures.
Amending Resolution #78-16 and Mason County Code Chapter 3.56.
WHEREAS, it is in the best interest of Mason County to revise the Capital Asset Policy to reflect(SAO)
cash basis accounting since the County has implemented this method.
NOW, THEREFORE BE IT RESOLVED by the Board of Mason County Commissioners, that we
hereby adopt the Mason County Capital and Trackable Asset Policies.
Adopted this of November, 2019.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
ATTEST:
Kevin Shutty, Chair
Melissa Drewry, Clerk of the Board
APPROVED AS TO FORM: Randy Neatherlin, Commissioner
Tim Whitehead, Chief DPA Sharon Trask, Commissioner
C:\Users\timw\AppData\Local\Microsoft\Windows\INetCache\IE\A3821DF4\Resolution CA.docx
1
Policy
�0014 COa��,A
10111Jr,
1b..ii 1854
Mason County Capital and Trackable Asset Policies and Procedures
I. PURPOSE:
To establish a uniform policy and accounting for the County's real and personal property to ensure adequate
stewardship of county resources through control,accountability and accurate capital/trackable asset listings
and to establish departmental responsibility in the maintenance of the County's capital asset system. Mason
County is on the cash basis of accounting as defined in the Washington State BARS Manual (Budgetary,
Accounting and Reporting Systems).
II. RESPONSIBILITY:
All Mason County Departments are responsible for protecting and controlling the use of County assets
assigned to their department. The department head/elected official must designate one or more
employee(s) to be responsible for maintaining and safeguarding the department's capital and trackable
assets ("inventory officer"). Any time an asset is added, deleted, or transferred; the inventory officer will
complete or update a Capital Asset Project Form or Trackable Asset Form which will be submitted to the
Auditor's Financial Services Department. Other suitable documentation, as determined by the Auditor's
Office, may be submitted in lieu of the form. It is each department's responsibility to be familiar with and
comply with SAO's BARS (Budgetary Accounting Reporting Systems) section regarding Capital 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.
BARS: Washington State Budgetary Accounting Reporting Systems. The Washington State Auditor's
Office(SAO)designed and manages the chart of accounts for local governments within Washington State.
In addition, SAO mandates accounting and financial reporting standards for local governments.
1
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
improvements include subsequent additions of a new wing or extension, structural renovations and integral
component replacement. There is a narrow definition for building improvements. Typically carpet,painting,
roofing, minor remodel and the like are not capitalized for building improvements to existing buildings, only
for new buildings.
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 asset in the County inventory. All invoices coded as a capital expenditure (BARS
account 594) should clearly identify which capital asset project it applies to.
• A cost should be capitalized only if it is directly identifiable with a specific asset. The cost of a study
undertaken to determine the best location for a new county building would not be capitalizable.
• A cost should be capitalized only if incurred after acquisition of the related asset has come to be
considered probable. The cost of a feasibility study should not be capitalized.
• The cost of training employees to utilize a newly acquired capital asset should not be capitalized.
Construction work-in-progress (CWIP, CIP): The capital asset class that includes the cost of assets
under construction or in development. These costs are accumulated and moved to the appropriate asset
class when substantially complete and/or placed in service. Construction work-in-progress is also referred
to as work-in-progress(WIP) and construction-in-progress (CIP). BARS object code 65 should be used.
Contributed/Donated assets: Real or personal property capital assets received in a voluntary non-
exchange transaction from external parties and nonreciprocal transfer from another unit within the reporting
entity.
Disposal: The managed removal of an asset from the County's possession and retirement in the County's
capital asset system.
Estimated historical cost: Is an estimate of the value of an asset where actual historical cost is not
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 historical cost.
Fair value: Estimated dollar amount at which an asset might exchange between 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.
2
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
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 and trackable 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 asset that lacks physical substance, is nonfinancial in nature, and has an initial
useful life extending beyond a single reporting period. Examples of intangible assets are easements, right
of way, other land rights, patents, trademarks, licenses, permits and software.
Land: The capital asset class that includes all non-depreciable land and all associated rights with land
ownership.
Land use rights: Land use rights may be purchased without the transfer of title and may include temporary
easements, permanent easements, right-of-way, and development, air,timber and mineral rights. Land use
rights are considered intangible assets.
Loan: If a loan or bond is issued for the purchase of a capital asset, the transaction requires specialized
accounting treatment. Proper budget authority needs to be established before the purchase is finalized.
Personal property: All movable capital furniture, machinery, and equipment subject to an annual physical
inventory.
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.
3
Trackable Assets(Small&Attractive Assets):Assets that are particularly at risk or vulnerable to loss and
cost less than$5,000 but greater than$500 that have a useful life greater than a year. Certain assets such
as cell phones and other electronics even they though have a value less than $500 should be tracked as
well. These assets are mobile and might be easily replaced through a procurement system without raising
suspicion.
Examples include:
• Computers, laptops, notebooks
• Shop tools, public works power equipment
• Handheld radios, other electronics
• Monitors, tablets, phones, cameras
• Firearms, tasers and related accessories
• Televisions, video recorders
Departments are responsible for reporting their trackable assets to the Auditor's Office Financial
Services and maintaining good stewardship over them. Larger departments are encouraged to
develop internal trackable policies following BARS guidance.
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 a capital asset system to properly track and report the County's capital assets.
Trackable asset inventories will be maintained at the department level but reported to the Auditor's Office.
Capital Assets: The capitalization threshold is the minimum dollar value at which the County elects to
capitalize assets. Expenditures that are greater than or equal to the threshold amounts and meet other
capital asset criteria must be capitalized and recorded in the capital asset system, and as a capital
expenditure in the general ledger. Thresholds generally should be applied to individual assets and not to
the total of a group or with combined purchases, with the exception of infrastructure.
Trackable Assets: Assets that meet the definition of a trackable asset will be included in the trackable asset
inventory.
Capital and trackable assets are recorded in the capital asset system at historical cost or estimated
historical cost. Donated assets are recorded at fair value at the time of donation. The historical cost and fair
value at the time of acquisition should include all ancillary charges necessary to place the asset in its
intended location and condition for use.
Collections(works of art and historical artifacts, for example) are capitalized at historical cost or if donated,
fair value at the time of donation.
Assets purchased, but not yet placed in service, are recorded in the capital asset system at their acquisition
date.
Ancillary costs should be included in the cost of a capital asset. However, minor ancillary costs, not
measurable at the time a capital asset is recorded in an authorized property inventory system, are not
4
required to be capitalized but may be capitalized if the information becomes readily 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
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 Public Works — Road Services Division maintains the roads and
bridges infrastructure historical asset records within a separate reporting system.
Insurance recoveries related to impaired assets are reported net of the related loss when the recovery is
realized or realizable in the same fiscal year as the loss. Otherwise, restoration or replacement costs of an
impaired asset are reported as a separate transaction from the related insurance recovery.
An annual physical inventory of personal property capital and trackable assets will be performed to verify
their existence, location and status. An annual review of real property will be performed to verify accuracy
and ownership status.
An official listing of property records for all usable buildings, including those that fall below the capitalization
thresholds will be maintained by Auditor's Financial Services.
Personal property items are generally handled through each department.
Real Property transfers and dispositions are handled by the Support Services Property Manager.
Capital assets still in service remain on the books until disposed.
Trackable assets are the responsibility of each individual County department but may be audited by the
Auditor's Office Financial Services, SAO and outside asset inventory companies.
5
V. 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 acquire property by purchase, construction, donation, or lease. Capital assets shall be
capitalized and purchased from an object code capital BARS line known as the"60's":
61 -Land and Land Improvements
62-Buildings and Structures
63-Other Improvements
64- Machinery and Equipment
65-Construction of Capital Assets, Construction in Progress (CIP)
Trackable assets will use:
535099—Trackable Assets—Standard
535098—Trackable Assets— IT (Information Technology)
The buyers name must be Mason County, not individual departments.
When a capital/trackable asset is purchased,the department will complete an asset form or other approved
documentation. The documentation is sent to the Auditor's Financial Services Office with the voucher. The
department should use a unique asset tag number (available from Financial Services) or similar method
which will be used for inventory purposes. If possible, the department should identify the asset as Mason
County property on the tag, and the tag shall be affixed on the principal body of the asset. Damage or lost
tags should be replaced with a new inventory ID tag. Tags may be removed when the asset is sold or
disposed. Occasionally it may be impractical or impossible to tag a capital asset, for example:
• The asset is stationary and not susceptible to theft (such as land, infrastructure, buildings, and
improvements).
• The asset has a unique permanent serial number that can be used 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 identification 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. Trackable assets use a similar method.
6
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.
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/trackable 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 department shall prepare a signed statement to include a description of the events surrounding
the disappearance of the property, who was notified of the loss, and steps taken to locate the
property. A copy of the report will be sent to the Auditor's Financial Services Office.
• The Auditor shall report the suspected asset loss to the State Auditor's office in accordance with
RCW 43.09.185, and a copy of the report shall be given to the Board of County Commissioners.
• The lost or stolen property shall be removed from the department's inventory and accounting
records.
5) Asset Transfers
Occasional transfers of property may occur between departments or funds. The original controlling
department is accountable for all assets in its inventory and for initiating a notice of transfer. The sale price
will be fair market value, which may result in a gain or loss on the sale of capital assets.
6) Asset Modifications
Large assets such as equipment, water or sewer lines, and many buildings are often modified to increase
their lifetime or usefulness. Modifications may include partial additions or deletions, major repairs (new
engine for truck), or component replacement(new roof, heating system, etc.).
Several vouchers may be prepared for the modification as the work progresses. Therefore it's very
important to notify the Auditor's Financial Services Office that modifications are coded as capital outlay.
The inventory number of the asset being modified should be included on the voucher.
7
7) 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 to each department which contains all
Department's equipment with a value of$5,000 or more as of December 31 st of the prior year. The Auditor's
Office Financial Services will send a 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. Verification of inventory may be done annually by the Auditor's Office Financial Services by
performing a sampling of inventory items.
Each County Department is responsible for its Trackable Asset inventory but it is subject to audit and
verification by Financial Services.
8
2
SAO BARS
Capital Asset Management
3. ACCOUNTING
3.3 Capital Assets
3.3.8 Capital Assets Management
3.3.8.10 Definitions
Capital assets are real and personal property used in operations, above a specified value, the
government intends to use or keep for more than one year. Capital assets include land and land rights;
buildings, their furnishings, fixtures, and furniture; infrastructure assets, intangible assets equipment,
machinery,vehicles,and tools.
Capitalize means to report an expenditure for real and personal property or intangible assets as a
capital outlay. These expenditure transactions are coded to 594 and 595 account codes.
Accountability means the obligation to demonstrate good management of or control over those matters
for which the government is responsible.
Capital assets management system is the set of written policies and procedures used to control a
government's capital assets and demonstrate accountability. Public officials have several broad
responsibilities with respect to capital assets such as tracking assets for accountability purposes;
maintaining records for insurance purposes; ensuring assets are safeguarded from loss, waste, damage,
or neglect; for compliance purposes such as when purchased with federal funds; and long term capital
budgeting and planning.
Capitalization threshold is a dollar amount set in a formal policy defining when an item with more
than one or more years of usefulness will be classified as a capital asset.
Physical inventory is a procedure where the existence of assets on the inventory list is confirmed by
physically observing the assets at their location in the field.
Small and attractive assets are assets that last longer than one year,but do not qualify as capital assets.
They are less than the capitalization threshold and may be susceptible to theft or misuse.
3.3.8.20 Reporting Capital Asset Transactions
Cash basis accounting only reports inflows and outflows of cash. When a capital asset is purchased
the entire expenditure is recognized in the period as "capital outlay" when the cash outflow occurs.
Because the entire asset cost is reported when it was purchased the reporting of depreciation accounts
is not appropriate.
Determination of when a purchased item is classified as a capital asset (and reported as a "capital
outlay") will depend upon the capitalization threshold established in policy of the government. Each
government should establish a formal policy that includes a capitalization threshold.
The cash basis financial reporting requirements for capital assets are limited; however, this does not
remove the responsibility of the government from its stewardship of public resources. Entities must
have policies and procedures in place to track, demonstrate accountability and ensure security of their
capital assets.
3.3.8.30 General Tracking Requirements
Specific capital asset tracking requirements of the State Auditor's Office are contained on the
subsequent pages. In addition, the federal government has issued property management requirements
that apply to all governments that receive federal assistance. Title 2 of the Code of Federal
Regulations (CFR) sections 200.310-316 outlines specific requirements related to real property,
equipment, supplies and intangible property purchased with federal funds. Note that these
requirements involve broad stewardship responsibilities and specific accounting records.
3.3.8.40 Establishing Capital Assets Policies
The duty to make certain that public property is adequately protected and that its use is properly
managed is one of the fundamental responsibilities of government officials. Local governments with
capital assets should develop policies and procedures for management of these public resources. At a
minimum the policies should be reviewed and approved by the governing body. Once a policy is
adopted, it should be periodically reviewed and updated to ensure it meets the needs of the local
government.
The following are items the government must consider when developing policies for tracking and safe
guarding their capital assets.
• Capitalization Threshold. Governments must set the dollar amount at which the purchase of
an asset with a useful life of more than one year will be classified as a capital asset, for which
the expenditure will be recognized as a capital outlay. The cost of maintaining the
information versus the benefit of the information should be evaluated when setting the
threshold. The amount of the capitalization threshold is up to the government and may vary.
Many governments have set their policy at$5,000.
• Inventory Requirements. Policies should require inventories at reasonable intervals to verify
the existence and condition of capital assets. The policy should define the categories or types
and threshold of assets to be inventoried. These policies should require an inventory interval
based on the nature of assets, number of assets and extent of decentralization. The policy
should also assign overall responsibility for conducting the inventory — ideally by personnel
other than those charged with custody of the assets. The policy should include how to follow
up on damaged or missing assets, including when inventory results or issues are
communicated to the governing body. The policy should direct losses of public resources to
be reported to our office,as required by state law.
Inventory policies should conform to any statutory or regulatory requirements, such as the
requirement for counties to inventory all capital assets per RCW 36.32.210 or the requirement
for all assets over$5,000 per unit purchased with federal grant funds to be inventoried at least
once every two years per the 2 CFR§200.313.
• Recordkeeping. Policies should address how the capital assets will be tracked and what
records will be maintained for operational and accountability purposes. Governments should
maintain records of what they own, where it is located, the condition, and who is responsible
for the asset. Records should be sufficient to prove any losses for insurance purposes.
Inventory and maintenance records will confirm that a lost or damaged asset has been in use
recently, which will support the validity and timeliness of a theft or damage report. Specific
information captured may vary by type of asset.
• Disposition Procedures. To the extent procedures are not defined by statute(such as Chapter
39.33 RCW for intergovernmental disposition of property, or property sales for ports in
Chapter 53.08 RCW, etc.), policies should define authority and authorized procedures for
determining assets require replacement or are otherwise surplus, and their subsequent
disposition.
• Asset Replacement. Policies should provide sufficient direction on when assets should be
replaced. Replacement may be based on a set schedule, based on specified conditions, or
delegated to specified staff positions or groups to determine or recommend on an asset-by-
asset basis. Replacement policies often differ by asset type and should be established to align
with and support the governments capital budgeting and planning process.
3.3.8.50 Small and Attractive Assets
These are assets that are below the government's capitalization threshold for financial statement
reporting purposes and last longer than a year, but may be susceptible to theft or misuse. Each
government should perform an assessment to identify those assets that are particularly at risk or that
otherwise need to be tracked for operational purposes. Governments should implement specific
measures to track and control these assets to minimize identified risks, as appropriate for the nature of
the assets, value of the assets, and risks. Controls may range from basic measures such as policies,
tagging, assigned custody, restricted access or other physical controls - to limited systems such as
check-out systems or reserve inventories(where only items not in use are tracked)—to comprehensive
tracking and inventory controls such as that done for capital assets (compete tracking lists, periodic
physical inventories, see below for more information). Governments should also consider the
cost/benefit of tracking certain types of assets and the resources it has available when establishing
control measures, as compared to the risks involved. The SAO Resource Database provides an
additional tool Best Practices for Small and Attractive Assets designed to help local governments
develop policies and procedures related to small and attractive assets.
3.3.8.60 Capital Asset Tracking System
When a government has capital assets it must establish and maintain a tracking system for them. It
may be maintained using either a computerized or manual system.
The tracking system must adhere to the formal asset policies approved by the governing body.
It must include:
1) Inventory list containing capital assets owned by the government.
2) Individual information record for each capital asset:
• Detailed description
• Location of the asset
• Cost of the asset/source of funding(federal grant,etc.)
• Estimated life
• Condition of the asset
• Identifying number for the asset
• Disposal—date and method used to determine disposal value
Note: These components are expected to be included in the inventory for counties
prepared in accordance with RCW 36.32.210.
3) A reconciliation of asset records and performance of a physical inventory. The capital assets
list and individual asset records should be compared/reconciled. This is to assure the addition
of new assets and removal of old ones are updated in both sets of records. Reconciliations
should be performed at least once per year.
4) Adequate internal controls over additions and deletions to the capital asset tracking system.
5) A method to track changes in custody and assigned responsibility for the assets.
3.3.8.70 Uniform Guidance—Property Management
Capital assets purchased with federal funds are subject to federal property standards found in 2 CFR
§§200.310-316. The requirements are known as the Uniform Administrative Requirements, Cost
Principles, and Audit Requirements of Federal Awards (Uniform Guidance). They apply whether the
assets are purchased in whole or in part with federal resources and are in addition to the accountability
requirement prescribed by our office. The federal rules are in effect during the time the asset is owned
by the government until official disposition has occurred. Also, government should be aware some
federal agencies may publish deviations from the Uniform Guidance due to statutory requirements.
3
SAO BARS
Best Practices
Small & Attractive Assets
(Trackables )
Office of the Washington State Auditor
vN CC. Performance Center
Best Practices for Internal Controls
over Small and Attractive Assets
What are small and attractive assets?
Small and attractive assets are below the government's established capitalization threshold for financial statement
reporting purposes, and might be susceptible to loss, theft or misuse. These assets last longer than a year, are
mobile and might be easily replaced through a procurement system without raising suspicion.Although they can
vary by government, some examples include:
• Computers,laptops, notebooks
• Shop tools,public works power equipment
• Handheld radios,other electronics
• Monitors,tablets,phones, cameras
• Firearms,Tasers and related accessories
• Televisions,video recorders
Are there requirements for state and local governments to follow?
State agencies in Washington must follow the State Administrative and Accounting Manual (SAAM), which
establishes guidance over small and attractive assets in section 30.40.20. State governments should perform a risk
assessment and develop written policies for managing small and attractive assets or at a minimum track specific
assets as required by the manual.
The Budgeting,Accounting and Reporting System (BARS) Manual and the Accounting Manual for Public School
Districts in the State of Washington provide guidance for local governments in Washington. Local Governments
are expected to have internal controls in place over these assets to safeguard them from misuse or loss; however
the extent of controls may vary by asset type.
In addition,grantors might impose requirements when assets are purchased with grant funding. For example,if a
government purchased assets with federal funds,certain tracking,inventory and disposal requirements apply.The
Code of Federal Regulations(CFR) 200.310-316 outlines specific requirements related to real property,equipment,
supplies and intangible property purchased with federal funds.
Why are internal controls over small and attractive assets important?
Conducting an inventory of and tracking assets reduce the possibility of misappropriation, and detect
misappropriation should it occur. Internal controls over small and attractive assets also might:
• Protect public safety or limit public liability(such as with firearms)
• Provide records for insurance purposes or for completion of police reports,helping to prove ownership
• Demonstrate compliance with grants or other requirements
• Safeguard sensitive or confidential information (such as with tablets, USB drives or cell phones)
• Track for assignment, cost control or re-order purposes (such as with uniforms,badges or computer
equipment)
June 2018 Best Practices for Internal Controls over Small and Attractive Assets I 1
Should governments track all small and attractive assets regardless of monetary
value?
Governments have flexibility in this area, depending upon their risk assessment and how they structure their
policy.A government may achieve this flexibility and limit tracking small-dollar items by employing one or more
of the following approaches:
• Threshold. Governments may elect to establish a threshold to limit tracking smaller dollar items. State
agencies in Washington must use a$300 threshold for laptop and notebook computers and a$1,000
threshold for other assets such as desktop computers,television sets and cameras (for a complete list,
refer to the SAAM). All weapons, firearms,signal guns and their related accessories must be accounted
for regardless of the dollar amount. Local governments are not required to follow these requirements,but
should consider them.
• Specific exclusions. A government may choose to include or exclude certain types of assets based on the
results of a risk assessment. Excluding asset types that typically have low monetary value can achieve the
same purpose as establishing a threshold. For example,a government might choose to track computers but
not peripheral devices, such as monitors,keyboards and scanners.
Governments might find exluding certain asset types is more effective than establishing a threshold and results
in clearer guidance. Regardless of the method employed, care should be taken to ensure the government is not
spending resources tracking and monitoring items that might not be worthwhile.
What is a risk assessment?
A risk assessment helps to identify those assets that are most vulnerable to loss. It should be conducted before
developing a policy and periodically as changes occur to update the policy. According to the Office of Financial
Management's"Small and Attractive Capital Asset Risk Assessment Guidelines,"an assessment should consider:
• Public perception about what the government should be tracking
• Operational risks with data security, such as on mobile devices
• Tracking or monitoring that may already be done for operational purposes
• Pre-existing controls (such as an asset beingstored in a secured location)
• Recent problems with missing or unusable equipment
• New asset types being purchased
• Degree of decentralization and how this affects risk
• Ease to sell or convert to personal use
• Perceived risk associated with the asset
• Replacement cost compared with the cost to track it
The risk assessment's purpose is to consider which assets are most susceptible to theft, loss or misuse and then
decide the extent of internal controls that should be put in place to safeguard the assets. These decisions can be
affected by the risk tolerance of the government's officials and available resources. For example, a government
might decide laptops should be inventoried quarterly because of their mobility and data security concerns,but that
stationary computers that are observed by management daily could be inventoried semi-annually.
Local governments should document the risk assessment and periodically revisit it when circumstances change.
The assessment results should be helpful in developing a government's policy.
June 2018 Best Practices for Internal Controls over Small and Attractive Assets 12
What elements should be considered in a small and attractive asset policy?
A policy should identify the asset types to be covered as well as those to be excluded. If the government desires
a minimum threshold to avoid tracking smaller dollar assets, policy should address the amount and whether it
applies to all asset types. It is a best practice to establish expectations entity-wide in a policy rather than leave it to
each individual department to establish them.The policy could include general information such as how the asset
should be treated (e.g., handled with care) and maintained, and if personal use is permitted (if not covered by a
different policy). The policy should also include:
• Expectations about asset tracking. The policy should address who is responsible for tracking the various
asset types. For example, its important to address situations where there could be confusion,such as
whether the IT department or the individual department (where the equipment is located) is responsible
for tracking computer-related assets. The policy should also address how often the small and attractive
asset list should be updated. A best practice is to update it promptly upon receipt of the asset. However,
some governments wait until the asset is placed into service.
The policy should also address how the assets will be safeguarded,tracked and monitored.These efforts can
vary by asset type and may include various levels of controls:
o Basic controls. Examples include tagging assets as identifiable to the government,assigning custody
to specific individuals, or restricting access except for specific authorized personnel.
o Limited controls.These include check-out systems or reserve inventories (where only items not in use
are tracked).
o Comprehensive controls. This is a tracking system ranging from a handwritten record to a
spreadsheet, database or software module, as well as periodic physical inventories.
• Segregating duties or oversight. The policy should address how duties will be segregated, or alternatively
how oversight and monitoring will be conducted to compensate if duties cannot be segregated. There are
several instances when segregation of duties can be an issue:
o The person conducting the inventory also has responsibility for the assets (this would be akin to
checking yourself).
o The person tracking assets (e.g., maintaining the list) also has access to the assets during the ordering/
receiving process,daily use or surplus process. The risk is that the person who has access to the
master list might make unauthorized changes to it to conceal theft or loss.
o The asset custodian has the authority to purchase replacement assets.
• Inventory-process requirements. The policy should include expectations about the frequency of
inventories,who will conduct them and how they will be documented. In addition,variances or missing
items are likely to occur at some point, and the process should address how these discrepancies will be
resolved. Governments should be aware that longer time between inventories can make it more difficult
to follow up on discrepancies. The policy should include a process for reporting stolen or damaged items,
as well as who will be responsible for reporting losses to the State Auditor's Office in accordance with state
law(RCW 43.09.185).Additional information about what and how to report is located on our website at
www.sao.wa.gov.
• Disposal procedures.The policy should consider various risks relating to the disposal process. Assets
could be misappropriated(or the sales proceeds diverted or used for unallowable purposes) at the point
assets are no longer needed for operational purposes and ready to be surplused. In addition,there can
be conflicts of interest where the employees responsible for managing asset sales are also interested in
acquiring them. Further, some assets might require special handling or consideration during disposal,
such as equipment with sensitive information or firearms that have certain requirements if they are sold to
third parties. Governments should also be aware of any specific requirements for surplus procedures for
their municipality type. Disposal procedures may also be drafted and referred to as a separate policy.
June 2018 Best Practices for Internal Controls over Small and Attractive Assets 13
What are best practices for identifying and tracking assets?
Assets should be visually identifiable as belonging to the government, as well as tagged or marked with an asset
number that traces back to an inventory list. Inventory lists should have enough information to uniquely identify
the assets, such as detailed descriptions with serial numbers. An asset's location and custodian are important to
include on the inventory list to provide accountability and so that the items can be easily located at any time by the
government or during an audit.Inventory lists should also comply with federal requirements,if applicable.Federal
requirements call for property records to include specific information (CFR 200.313).
What are the best practices for maintaining the inventory list?
The Government Finance Officers Association's (GFOA) best practice guidance indicates tracking should occur at
the departmental level with oversight from the central accounting function or other designated finance function.
It's best to avoid duplicating tracking efforts if possible. However, if multiple lists are in use for the same asset
type, such as one for finance and another for operational purposes, then they should be reconciled to each other
periodically.
The inventory list should be maintained by staff who are independent of the assets they are tracking, meaning
they do not have custody of the assets at any point in the asset's life cycle. Governments should avoid the risk
that an employee could take an asset and delete the corresponding asset record from the inventory list without
detection. If this separation of duties is not feasible, then compensating controls need to be established. These
controls likely would involve periodic supervisory reviews to spot check that the inventory list is being maintained
and is complete.
The list should be kept current and periodically monitored to ensure it completely accounts for all assets expected
by policy. Ideally, a list should be updated as purchases, assignments or disposals occur. Governments are
discouraged from allowing lists to become out of date.
What are the best practices for conducting the asset inventory?
The frequency of an inventory may vary by asset type. State agencies must perform inventories at least every
other fiscal year but otherwise have flexibility in establishing a schedule. Local governments should use their risk
assessment results to determine the nature and frequency of the inventory process,keeping in mind the resources
available and other mitigating factors. For example, an asset that is used daily by a specific employee to perform
job duties that are subject to daily supervision might not need the same level of oversight as assets that are available
and used by many employees on a semi-infrequent basis. In the first instance, it's possible the inventory could be
done when the assets are assigned or reassigned.
Local governments should be mindful of the applicability of federal requirements for inventories. Current
requirements (CFR 200.313) for equipment call for a physical inventory at least once every two years.
Inventories are most effective when conducted by someone other than the person responsible for the asset;
otherwise, oversight controls shouldbe put in place. An example of an oversight control might be periodic spot
checks to confirm the asset's existence.
In addition to identifying missing assets,inventory procedures may include objectives such as determining:
• Whether all existing assets are included on the inventory list
• Property is marked with the government's name, tagged, or properly secured
• Location shown on the list corresponds to the actual location
• Description shown on the list corresponds to the asset's actual appearance and features
• Damage or misuse
Governments should ensure the inventory results are documented, any variances or issues are resolved promptly,
and the inventory list is updated based on the inventory results.
June 2018 Best Practices for Internal Controls over Small and Attractive Assets 14
Additional references/resources
• Government Finance Officers Association's best practices guidance - "Control over Items that Are Not
Capitalized" (2005):www.gfoa.org/control-over-items-are-not-capitalized
• State of Washington Office of Financial Management, "Small and Attractive Capital Asset Risk Assessment
Guidelines":www.ofm.wa.gov/resources/capital_assets/CAsmallattract.pdf
• Budgeting,Accounting, and Reporting System (BARS) Manual- "Controls over Capital Assets GAAP
entities)" or"Capital Asset Management (cash entities)": www.sao.wa.gov/local/Pages/BarsManual.aspx
• State Administrative and Accounting Manual (SAAM) - Section 30.40.20:
www.ofm.wa.gov/sites/default/files/public/legacy/policy/30.40.htm
• The Code of Federal Regulations 2CFR 200 - Section 200.310-316:
www.gpo.gov/fdsys/g ra n u le/CFR-2014-title2-volt/CFR-2014-title2-voll-sec200-310
For assistance
This resource has been developed by the Performance Center of the Office of the Washington State Auditor.Please
send any questions, comments or suggestions to performance@sao.wa.gov.
June 2018 Best Practices for Internal Controls over Small and Attractive Assets 15
4
Capital Asset
Project Form
Mason County Capital Asset-Project Form
ASSET/ACQUISITION INFORMATION:
Fund Name(s): Fund Number(s):
BARS No(s) Used: Asset Code/Grant/Project No:
Will this asset be contributed to ER&R?
Asset/Acquisition Description:
Asset/Acquisition Location:
Estimated Life of Asset/Acquisition:
Serial Number: (if applicable) Model Number: (if applicable)
Acquisition Date: Total Costs/Estimate:
Project Begin
/Complete Date: Vendor(s) Number:
Special insurance, maintenance, repair, etc. instructions or needs:
Signature of Department Custodian:
PHYSICAL VERIFICATION OF ASSET
Verification by: Date: Asset Tag#:
Condition: Comments:
ASSET DISPOSAL INFORMATION
Sold/Traded To:
Disposition Date: Receipt Number:
Disposition Authorization: Date:
Grant Source: Grantor Notified On:
Grantor Disposal Instructions:
Proceeds of Sale/Insurance Claim
Less: Net Book Value
Gross Gain (Loss)
Less: Amount Due to Grants
Net Gain (Loss) $ -
*Excerpt from State Auditor's BARS Manual
5
Trackable Form
Mason County Trackable Asset
ASSET/ACQUISITION INFORMATION:
Fund Name(s): Fund Number(s):
BARS No(s) Used: Asset Code/Grant/Project No:
Will this asset be contributed to IT? I
Asset/Acquisition Description:
Asset/Acquisition Location:
Estimated Life of Asset/Acquisition:
Serial Number: (if applicable) Model Number: (if applicable)
Acquisition Date: Total Costs/Estimate:
Project Begin/Complete
Date: Vendor(s) Number:
Special insurance, maintenance, repair, etc. instructions or needs:
Signature of Department Custodian:
PHYSICAL VERIFICATION OF ASSET
Verification by: Date: Asset Tag#:
Condition: Comments:
ASSET DISPOSAL INFORMATION
Sold/Traded To:
Disposition Date: Receipt Number:
Disposition Authorization: Date:
Grant Source: Grantor Notified On:
Grantor Disposal Instructions:
Proceeds of Sale/Insurance Claim
Less: Net Book Value
Gross Gain (Loss)
Less: Amount Due to Grants
Net Gain (Loss) $ -
`Excerpt from State Auditor's BARS Manual
MASON COUNTY
AGENDA ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
From: Diane Zoren Action Agenda x
Public Hearing
Other
DEPARTMENT: Support Services EXT: 747
DATE: November 26, 2019 Agenda Item # g , 3
(Commissioner staff to complete)
BRIEFING DATE: Ex Session November 12, 2019
BRIEFING PRESENTED BY: Tim Whitehead
[ ] ITEM WAS NOT PREVIOUSLY BRIEFED WITH THE BOARD
Please provide explanation of urgency
ITEM: Approval of the chair to sign the Joint Representation and Common-Interest
Agreement with American Forest Resource Council and Northwest Resources Law
PLLC.
Background: This agreement is related to the potential partnership with a number
of entities in litigation surrounding the marbled murrelet long-term conservation
strategy by DNR and how that may have a negative financial impact on Mason County
and other agencies.
Budget Impacts: Unknown
RECOMMENDED ACTION: Approval of the chair to sign the Joint Representation
and Common-Interest Agreement with American Forest Resource Council and
Northwest Resources Law PLLC.
Attachment(s): agreement
JOINT REPRESENTATION AND COMMON-INTEREST AGREEMENT
with
AMERICAN FOREST RESOURCE COUNCIL and NORTHWEST RESOURCE LAW
PLLC
For the purpose of asserting their mutual interests,the American Forest Resource Council
("AFRC"), the undersigned co-plaintiff("Co-Plaintiff'), and all other Co-Plaintiffs who sign an
identical duplicate of this Agreement (collectively, the "Parties"), hereby agree to the following
terms and conditions for confidential communications pursuant to common interests and joint
legal representation by Northwest Resource Law PLLC ("NRL").
Common Interests of the Parties, Objectives and Scope of Representation
The Washington Department of Natural Resources ("DNR") is developing a long-term
conservation strategy for the marbled murrelet, as required by its 1997 State Lands Habitat
Conservation Plan ("HCP") with the United States Fish and Wildlife Service. Using the
alternatives analyzed in its September 2018 Revised Draft Environmental Impact Statement
DNR intends to apply for an amendment to its HCP and Incidental Take Permit for the marbled
murrelet under the Endangered Species Act, using one of alternatives analyzed in its September
2018 Revised Draft Environmental Impact Statement on the Long-term Conservation Strategy
for the Marbled Murrelet ("RDEIS"). It is anticipated that the vital interests of AFRC and Co-
Plaintiffs are threatened by DNR's long-term conservation strategy for reasons including but not
limited to: (1) the RDEIS is inadequate because it lacks an adequate analysis of negatives
impacts to public services of conservation alternatives that DNR is considering, including DNR's
preferred alternative, and (2)the preferred alternative, if selected, would breach DNR's fiduciary
duties to beneficiaries of timber harvests and injure purchasers of timber harvests from state trust
lands because the alternatives exceed DNR's obligations under the Endangered Species Act.
AFRC and Co-Plaintiffs are investigating whether to appeal, and may initiate litigation
appealing, DNR's (and the Board of Natural Resources') final decision on the long-term
conservation strategy and the final environmental impact statement on the long-term
conservation strategy. The parties are also investigating whether to appeal the Sustainable
Harvest Calculation ("SHC") to be adopted by the Board. For purposes of this Agreement, this
investigation and any litigation challenging the long-term conservation strategy and/or shall be
known as "the Litigation." The parties presently anticipate filing an appeal in Superior Court
following the Board's adoption of a resolution adopting a long-term conservation strategy and/or
SHC. The Parties may also participate in any litigation filed by other persons or entities in
connection with the long-term conservation strategy.
NRL will represent the Parties in the Litigation, which may include appointment of one
or more NRL attorneys as Special Counsel to one or more Co-Plaintiffs. Under this Agreement,
NRL shall not be responsible for representing AFRC or the Co-Plaintiffs in matters that are
1
M32935-650606
beyond the scope of the Litigation. NRL shall have no obligation to advise, and shall refrain
from advising,AFRC and the Co-Plaintiffs with respect to their rights vis-à-vis one another.
Consent to be Named as a Party and Plaintiff with AFRC.
The undersigned Co-Plaintiff knowingly consents to being publicly named as a party and
co-plaintiff with AFRC in the Litigation.
Management and Control of Litigation
In order to minimize the expense of the Litigation and to coordinate claims, the Parties
wish to be represented in the appeal of the Litigation by a single law firm,NRL. NRL is willing
to represent the Parties, individually and collectively, under the terms set forth in this
Agreement.
The Co-Plaintiffs agree that AFRC shall make the final decisions on the direction and
prosecution of the Litigation. All work by NRL on the Litigation must be authorized by AFRC
and all written communications by NRL with the Co-Plaintiffs concerning the Litigation shall be
conveyed through AFRC or AFRC shall be copied on such communications. NRL may provide
only AFRC with copies of work product, pleadings, letters and other official communications
that would normally be provided to a client in the course of legal representation, and AFRC will
be responsible for distributing copies, as appropriate,to Co-Plaintiffs.
To promote communication and coordination among AFRC, Co-Plaintiffs, and NRL, an
Advisory Group for the Litigation is hereby created, and it shall consist of one representative
from each of the Co-Plaintiffs and one representative from AFRC who shall chair the Advisory
Group. The designated Advisory Group representative for the undersigned Co-Plaintiff is:
Name:
Address:
Phone: Fax:
E-mail:
AFRC will utilize the Advisory Group to notify Co-Plaintiffs of material issues that arise
in the Litigation, to collect information from Co-Plaintiffs, and to seek the advice and
recommendations of the Co-Plaintiffs on major strategic issues such as claims asserted in the
Litigation, settlement discussions, and review and comment on significant pleadings to be filed
in the Litigation. For prompt and efficient communication, AFRC will use e-mail to the
maximum extent possible for coordination with the Advisory Group. AFRC may also utilize the
Advisory Group by convening a meeting or telephone conference of the Advisory Group with
notice of the purpose, time, and location or telephone access for such a meeting or AFRC may
elect to utilize the Advisory Group by distributing documents, questions, draft pleadings, and
2
M32935-650606
other communications for review and comment. NRL will advise AFRC on material Litigation
issues that should be presented to the Advisory Group and AFRC shall copy NRL on all
communications with the Advisory Group.
Public Relations and Media Strategy
The Parties agree to use their best efforts to coordinate public relations measures to
explain and justify their role in the Litigation in the mass media and any communications for the
purposes of fund raising.
Cooperation
As long as they are jointly represented by NRL in the Litigation, AFRC and the Co-
Plaintiffs agree to cooperate fully with each other in the prosecution of the Litigation and to use
best efforts to supply correct information to NRL regarding matters that may have a material
impact on the Litigation.
Common Interest Materials and Communications
The Parties may, at the sole option of each, share and exchange, whether orally or in
writing, documents, factual materials, mental impressions, strategies, memoranda, interview
reports, experts' reports, and other information related to the Litigation ("Common Interest
Materials"), which may include the confidences of the Clients. The Parties agree and
acknowledge that the exchange of Common Interest Materials furthers the Parties' common
interests relating to the Litigation.
The Parties understand and agree that communications between the Parties and/or their
counsel, employees, officers, directors, or agents will constitute Common Interest Materials for
purposes of this Agreement.
The Parties understand and agree that Common Interest Materials are protected from
disclosure to adverse or other parties as a result of the attorney-client privilege, the attorney
work-product doctrine or other applicable privileges, immunities or confidentialities. The Parties
further understand and agree that Common Interest Materials are exempt from disclosure and/or
production under the Public Records Act, RCW Chapter 42.56, to the extent the foregoing
privileges apply.
The Parties understand and agree that these exchanges will not diminish in any way the
privileged and confidential nature of the Common Interest Materials. The Parties also understand
and agree that any disclosure of Common Interest Materials between and among the Parties,their
counsel, employees, or agents, will not constitute a waiver of any otherwise available privilege,
immunity or claim of confidentiality.
The Parties will not disclose, without first obtaining the written consent of all Parties who
may be entitled to claim any privilege, immunity or confidentiality regarding the material, any
3
M32935-650606
Common Interest Materials to any other person except an attorney, employee or agent for one of
the Parties, and only to the extent necessary to facilitate preparation for and participation in the
Litigation. Provided, however,that nothing in this Agreement shall limit or affect in any manner
the rights or discretion of a Party or its counsel to dispose of, disclose to others or otherwise use
Common Interest Materials originating with that Party or its counsel, information contained in
Common Interest Materials that is obtained outside the Parties' common interest defense
relationship or information that does not constitute Common Interest Materials.
The Parties understand that all information supplied to, or obtained by,NRL in the course
of the joint representation of them in the Litigation shall be available to each of the Parties to this
Agreement, unless the information provided by one Party is subject to privilege and the Party
providing the information specifically identifies it as not to be shared with the other Parties.
NRL shall maintain the confidentiality of information provided by the Parties with respect to
other third parties who are not subject to this Agreement. No confidential information may be
disclosed beyond the Parties to this Agreement without the express consent of the Party who
provided the confidential information. No Party to this Agreement is authorized to waive the
privilege of another Party.
The confidentiality provisions of this Agreement shall remain in full force and effect
notwithstanding any decision by a Party not to pursue the Litigation or the settlement or
conclusion of such litigation.
Any expert, consultant, or attorney engaged by NRL or AFRC on behalf of the Parties for
the Litigation is obligated to protect and maintain the confidences of the Parties and their
communications in the same manner as the Parties are mutually obligated to do under this
Agreement.
This Agreement memorializes prior oral understandings pursuant to which information
such as, but not limited to, documents and mental impressions have been shared among the
Parties and their representatives, with the understanding that such information is confidential and
protected from disclosure. The Parties agree and mutually understand that all joint
representation materials, information, and impressions previously exchanged between or among
NRL, AFRC, and the Co-Plaintiffs and their authorized representatives are subject to the
provisions of this Agreement.
Responsibility for Fees and Costs
NRL shall charge all time and disbursements incurred on behalf of the joint
representation to a single account for the Litigation, the payment of which shall be the sole
responsibility of AFRC. The undersigned Co-Plaintiffs will not be liable for payment on the
Litigation account. Any Co-Plaintiff and any other party may contribute funds for the Litigation,
but such a contribution does not entitle the contributor to control the Litigation. AFRC
recognizes that financial contributions from Co-Plaintiffs that are units of local government must
be applied to legal representation in the Litigation for the public purposes that are the basis of the
contribution. AFRC understands that its ultimate control over direction and prosecution of the
4
M32935-650606
Litigation is qualified by the need to ensure that any contribution of public funds will be used for
public purposes agreed on by the contributor and AFRC. Any contributions will be held in trust
by NRL and shall be applied first to costs, including expert witnesses, before application to
attorneys' fees.
In the event that AFRC and other Parties are awarded attorneys' fees and costs in the
Litigation, the amount recovered will be paid to AFRC and distributed among the contributing
Parties in proportion to their contribution as a percentage of the total account for fees and costs
paid in the Litigation. NRL will return any funds that are contributed by a Co-Plaintiff for the
Litigation,but unexpended in connection with the Litigation.
Informed Waiver of Conflict of Interest
The Parties understand that currently the representation does not involve any actual
conflict of interest. However, Co-Plaintiffs should be aware that NRL's representation in the
future may give rise to conflicts of interest among the Parties and, should that occur, NRL will
promptly apprise the Co-Plaintiffs of any such conflict.
The undersigned Co-Plaintiffs hereby consent to be represented in the Litigation by NRL,
having full knowledge that conflicts of interest between and among AFRC, its members, and the
Co-Plaintiffs could arise from simultaneous representation by NRL. If such conflicts arise, the
undersigned Co-Plaintiffs agree that their sole remedy will be withdrawal from joint
representation under the terms of this Agreement. The Parties agree they knowingly waive any
attempt to disqualify NRL from undertaking a representation in the event a conflict later arises.
The Parties acknowledge that they are represented by counsel in undertaking this
Agreement and that they have had the opportunity to obtain independent advice of counsel prior
to entering into this Agreement.
Duration of Representation and Withdrawal
Any Party may withdraw from this Agreement with reasonable, written notice to NRL.
The joint representation of the Parties by NRL shall continue until the Litigation is concluded or
until AFRC withdraws from this Agreement. If any Party other than AFRC withdraws, NRL
may continue to represent AFRC and the remaining Co-Plaintiffs if they so desire. If AFRC
withdraws, NRL may continue to represent the remaining Co-Plaintiffs in the Litigation if the
remaining Co-Plaintiffs so desire and thereafter agree to pay 100 percent of the account for joint
representation and AFRC consents to such representation before the effective date of its
withdrawal.
With the exception of AFRC, no Party that withdraws may seek to disqualify NRL from
continued representation of any of the other Parties in the Litigation or in any other matter. In
the event of a withdrawal, neither NRL nor the remaining Parties shall be liable to the
withdrawing Party for any legal claims based on the joint representation.
5
M32935-650606
Modifications
Modifications to this Agreement can only be made if such modifications are in writing
and are signed by all of the Parties and NRL.
Counterparts
This Agreement may be executed in counterparts and with the express recognition that
additional Co-Plaintiffs may join the joint representation under this Agreement before or after
the date when the undersigned Co-Plaintiff joins without further review and agreement by the
undersigned Co-Plaintiff.
Authority and Agreement
The undersigned is authorized to sign for the respective Co-Plaintiff and agrees to be
bound by the terms of this Agreement:
American Forest Resource Council NRL, PC
By: By:
Title Title
Date: Date:
Other Co-Plaintiffs Will Sign in
Counterpart Identical Agreements.
Co-Plaintiff Mason County, Washington
By:
Title
Date:
6
M32935-650606
MASON COUNTY
AGENDA ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
From: Ginger Kenyon Action Agenda _X_
Public Hearing
Other
DEPARTMENT: Support Services EXT: 380
DATE: November 26, 2019 Agenda Item # g Li
(Commissioner staff to complete)
BRIEFING DATE:
BRIEFING PRESENTED BY:
[X] ITEM WAS NOT PREVIOUSLY BRIEFED WITH THE BOARD
Please provide explanation of urgency
ITEM:
Approval of Warrants &Treasure Electronic Remittances 649,597.51
Claims Clearing Fund Warrant #s 8068268-8068412 $
Direct Deposit Fund Warrant #s $
Salary Clearing Fund Warrant #s $
Treasurer Electronic Remittance for October 2019 $ 634489.51
Electronic Remittance Detail
Macecom 10/4/2019 $ 129,660.48
Mental Health 10/10/2019 $ 3,266.15
Community Health &Social Services 10/10/2019 $ 1,024.13
Housing to Housing 10/4/2019 $ 50,000.00
DCD-Internal Allocation 10/4/2019 $ 35,663.00
Sales Tax-Internal Alloc 10/4/2019 $ 2,078.00
Auditor 0 & M Internal Alloc 10/4/2019 $ 2,413.50
Roads/Streets Admin 10/4/2019 $ 188,573.50
Paths &Trails INT Alloc 10/4/2019 $ 374.25
Election Equipment INT Alloc 10/4/2019 $ 287.00
Crime Victims Compensation $ 623.50
Historical Preservation $ 1,142.75
Comm Support Sery 10/4/2019 $ 8,260.75
Abatement Repair/Demolition 10/4/2019 $ 302.50
Reserve for Technology 10/4/2019 $ 322.00
Reet& Property Tax Admin 10/4/2019 $ 1,235.25
National Forest Safety $ 281.50
Sheriff $ 3,634.50
Public Health Admin 10/4/2019 $ 11,773.75
Public Health Nursing 10/4/2019 $ 11,886.50
Public Health/Environmental 10/4/2019 $ 17,700.50
Law Library 10/4/2019 $ 1,195.25
Lodging (Motel/Hotel Tax) $ 3,857.00
Mental Health 10/4/2019 $ 7,663.75
Mental Health/ Substance Abuse 10/4/2019 $ 2,216.50
Veterans Assistance 10/4/2019 $ 3,389.75
Skokomish Flood Zone 10/4/2019 $ 1,101.50
Mason Lake Management Dist. 10/4/2019 $ 376.50
Island Lake Management Dist. 10/4/2019 $ 109.75
REET 1 10/4/2019 $ 2,139.00
REET 2 10/4/2019 $ 5,715.25
Landfill — Internal Allocation 10/4/2019 $ 47,189.75
Sewer Utility—Internal Alloc 10/4/2019 $ 17,676.00
N Bay Case Inlet—Internal 10/4/2019 $ 189.75
Rustlewood Internal Allocation 10/4/2019 $ 3,470.00
Rustlewood Internal Allocation 10/4/2019 $ 3,470.00
Beard's Cove Water Internal Alloc 10/4/2019 $ 3,861.50
Belfair WW Internal Alloc 10/4/2019 $ 8,732.00
Reserve Landfill Internal Alloc 10/4/2019 $ 196.25
Reserve Beard's Cove Internal Alloc 10/4/2019 $ 1,061.00
Storm Drain SYS Internal Alloc 10/4/2019 $ 1,237.25
Information Tech Internal Alloc 10/4/2019 $ 10,531.00
ER&R Internal Allocation 10/4/2019 $ 37,978.50
Unemployment Fund Internal Alloc 10/4/2019 $ 628.75
Refund Interest Earned 10/31/2019 $ 21.81
Background: The Board approved Resolution No. 80-00 Payment of Claims Against County:
Procedure Authorizing Warrant Issue and Release Prior to Board Claim Approval. Mason
County Code 3.32.060(a) requires that the board enter into the minutes of the County
Commissioners the approval of claims listing warrant numbers.
Claims Clearing YTD Total $ 25,589,058.99
Direct Deposit YTD Total $ 14,499,295.64
Salary Clearing YTD Total $ 15,399,626.40
Approval of Treasure Electronic Remittances YTD Total $ 7,700,040.79
RECOMMENDED ACTION:
Approval to: Move to approve the following warrants:
Claims Clearing Fund Warrant #s 8068041-8068267 $ 649,597.51
Direct Deposit Fund Warrant #s $
Salary Clearing Fund Warrant #s $
Treasurer Electronic Remittance for October 2019 $ 634,489.51
Attachment(s): Originals on file with Auditor/Financial Services (Copies on file with Clerk of
the Board)
4: 1, yo Office of the Treasurer
5 ti 9
g�� -t ""`�����A 411 N. 5th, Bldg.
W I -., _� !E P.O. Box 429
' �' ' Shelton, Washington 98584-0429
v� ? ASUK"iPo', (360) 427-9670, ext. 475 • Fax (360) 427-7267
t.t'- _ / Belfair (360) 275-4467 • Elma (360) 482-5269
g Elisabeth (Lisa) Frazier, Treasurer
BAK'S 4
Payment approval of Macecom: f J1-c 1 Co' y gq c I
Account
FUND # Remittance
Macecom 001.000000.300.300 $ 129,660.48 M-58944
$ -
Payment approval of Mental Health:
Account -
FUND # Remittance RECEIPT #
MENTAL HEALTH 164.000000.000.000 $ 3,266.15 M-59067
$ - M-
Payment approval of Community Health & Social Services Fees:
10/10/201.9
FISCAL
BOND AGENT
FUND FUND No. ACCT. #'S Remiittance RECEIPT #
Community Health & Social Services 637.000000.000.000 $ 1,024.13 M-59067
4-Oct-19
Account
FUND # Remiittance RECEIPT#
HOUSING 117.000000.000.200 $ 50,000.00 M-58900
HOUSING AUTHORITY 666.000010.000.000 $50,000.00 M-58901
10/31/2019 REFUND INTEREST EARNED 2 C'I , b I
Account
FUND # Remiittance RECEIPT #
CURRENT EXPENSE 001.000000.260.000 $ 9.99 Multiple Rec
ROAD DIV-CURRENT EXPENSE 001.000000.260.010 $2.29 Multiple Rec
Veterans Assistance 190.000000.000.000 $ 0.07 Multiple Rec
COUNTY ROAD 105.000000.000.000 $9.28 Multiple Rec
MENTAL HEALTH 164.000000.000.000 $0.18 Multiple Rec
10/4/2019 3RD QTR
INTERNAL ALLOCATIONS
Account
FUND # Remiittance RECEIPT #
DCD-INTERNAL ALLOCATION 001.000000.125.000 $35,663.00 M-58934
DCD-INTERNAL ALLOCATION 001.000000.125.000 $0.00 M-58934
SALES TAX-INTERNAL ALLOC 103.000000.000.000 $2,078.00 M-58934
AUDITOR 0 & M INTERNAL ALLOC 104.000000.000.000 $2,413.50 M-58934
ROADS/STREETS ADMIN 105.000000.000.000 $ 188,573.50 M-58934
COUNTY ROADS INTERNAL ALLOC 105.000000.000.000 $ - M-58934
PATHS &TRAILS INT ALLOC 106.000000.000.000 $ 374.25 M-58934
ELECTION EQUIPMENT INT ALLOC 109.000000.000.000 $287.00 M-58934
CRIME VICTIMS COMPENSATION 110.000000.000.000 $623.50 M-58934
HISTORICAL PRESERVATION 116.000000.000.000 $1,142.75 M-58934
COMM SUPPORT SERV 117.000000.000.200 $ 8,260.75 M-58934
ABATEMENT REPAIR/DEMOLITION 118.000000.000.000 $302.50 M-58934
RESERVE FOR TECHNOLOGY 119.000000.000.000 $ 322.00 M-58934
REET & PROPERTY TAX ADMIN 120.000000.000.000 $ 1,235.25 M-58934
NATIONAL FOREST SAFETY 134.000000.000.000 $ 281.50 M-58934
SHERIFF 140.000000.000.000 $ 3,634.50 M-58934
PUBLIC HEALTH/ADMIN 150.000000.100.000 $11,773.75 M-58934
PUBLIC HEALTH/ADMIN 150.000000.100.000 $0.00 M-58934
PUBLIC HEALTH/NURSING 150.000000.200.000 $11,886.50 M-58934
PUBLIC HEALTH/ENVIRONMENTAL 150.000000.300.000 $ 17,700.50 M-58934
LAW LIBRARY 160.000000.000.000 $1,195.25 M-58954
LODGING(MOTEL/HOTEL TAX) 163.000000.000.000 $ 3,857.00 M-58934
MENTAL HEALTH 164.000000.000.000 $7,663.75 M-58934
MENTAL HEALTH/SUBSTANCE ABUSE 164.000000.100.000 $2,216.50 M-58934
VETERANS ASSISTANCE 190.000000.000.000 $ 3,389.75 M-58934
SKOKOMISH FLOOD ZONE 192.000000.000.000 $1,101.50 M-58934
MASON LAKE MANAGEMENT DIST. 194.000000.000.000 $376.50 M-58934
ISLAND LAKE MANAGEMENT DIST. 199.000000.000.000 $109.75 M-58934
REET 1 350.000000.000.000 $2,139.00 M-58934
REET 2 351.000000.000.000 $5,715.25 M-58934
LANDFILL - INTERNAL ALLOCATION 402.000000.000.000 $31,145.25 M-58934
LANDFILL - INTERNAL ALLOCATION 402.000000.000.000 $16,044.50 M-58934
SEWER UTILITY - INTERNAL ALLOC 403.000000.100.020 $12,726.75 M-58934
SEWER UTILITY - INTERNAL ALLOC 403.000000.100.020 $4,949.25 M-58934
N BAY CASE INLET - INTERNAL ALLOC 404.000000.000.000 $189.75 M-58934
RUSTLEWOOD INTERNAL ALLOCATION 411.000000.100.000 $2,429.00 M-58934
RUSTLEWOOD INTERNAL ALLOCATION 411.000000.100.000 $1,041.00 M-58934
RUSTLEWOOD INTERNAL ALLOCATION 411.000000.200.000 $2,429.00 M-58934
RUSTLEWOOD INTERNAL ALLOCATION 411.000000.200.000 $1,041.00 M-58934
BEARD'S COVE WATER INTERNAL ALL 412.000000.200.000 $2,934.75 M-58934
BEARD'S COVE WATER INTERNAL ALL 412.000000.200.000 $926.75 M-58934
BELFAIR WW INTERNAL ALLOCATION 413.000000.000.000 $6,287.00 M-58934
BELFAIR WW INTERNAL ALLOCATION 413.000000.000.000 $2,445.00 M-58934
RESERVE LANDFILL INTERNAL ALLOC 428.000000.000.000 $196.25 M-58934
RESERVE BEARDS COVE INT ALLOC 429.000000.000.000 $1,061.00 M-58934
STORM DRAIN SYS INTERNAL ALLOC 480.000000.000.000 $1,237.25 M-58934
INFORMATION TECH INTERNAL ALLOC 500.000000.000.000 $10,531.00 M-58934
E R& R INTERNAL ALLOCATION 501.000000.000.000 $37,978.50 M-58934
UNEMPLOYMENT FUND INTERNAL ALL 502.000000.000.000 $628.75 M-58934
Respectfully submitted by: Julie Richert, Chief deputy Treasurer 10/31/2019
MASON COUNTY
AGENDA ITEM SUMMARY FORM
To: Board of Mason County Commissioners
From: Kell Rowen, Planning Manager Action Agenda 0
Public Hearing ❑
Other ❑
Department: Community Services Ext: 286
Date: November 26, 2019 Agenda Item #g,5
(Commissioner Staff To
Complete)
Briefing Date: November 18, 2019
Briefing Presented By: Kell Rowen
[ ] Item Was Not Previously Briefed With The Board
Please Provide Explanation Of Urgency
ITEM: Appoint Robert"Mac" McLean to fill a vacant seat on the Planning Advisory
Commission.This seat is representative of Commissioner District 1 and is set to expire
January 31, 2021.
BACKGROUND: The Mason County Planning Advisory Commission (PAC) is a seven
(7) member citizen board appointed to advise the Board of Commissioners on policy
related to the county comprehensive plan and on land use issues.The PAC members
help set the long-term direction or vision for the community's future and serve four(4)
year terms.
The PAC has had two vacant seats for an extended period. Staff recommends
refreshing the four-year term that is currently set to expire 1/31/2021 to instead expire
on 12/31/2024.
RECOMMENDED ACTION: Appoint Robert"Mac" McLean to fill the vacant PAC
seat with a new expiration date of December 31, 2024.
ATTACHMENT(S):
Application from Mac McLean and 2019 PAC membership list.
11/19/2019
\°'
ECEI - cc:CMMRS Neatherlin,Shutty&Trask
�O Clerk
+' `Oati,, NOV 04, 1(11J MASON COUNTY COMMISSIONERS
�t '1.' . 411 NORTH FIFTH STREET
Mason County SHELTON WA 98584
,;,��
j Commissioners Fax 360-427-8437;Voice 360-427-9670, Ext.419;275-4467 or 482-5269
1.
I AM SEEKING APPOINTMENT TO Mason County Planning Advisory Commission
NAME: Robert F."Mac"McLean
ADDRESS: PO Box 143 PHONE: 360-275-2476(home)
CITY/ZIP: VOTING PRECINCT: WORK PHONE: 907-460-6137(cell)
Allyn 98524 (OR AREA IN THE COUNTY YOU LIVE)Victor E-MAIL: mcleanrobertf@gmail.com
COMMUNITY SERVICE EMPLOYMENT:(IF RETIRED.PREVIOUS EXPERIENCE)
(ACTIVITIES OR MEMBERSHIPS) COMPANY: Alaska Dept.Fish&Game ---32 yrs. YRS
Board-Member, Hood-Canal-Salmon
Enhancement Group;Member, Mason County POSITION: Regional Supervisor/Habitat Biologist
League-of_Wonaen-Voters
COMPANY: Alaska Dept.Natural Resources --5 yrs. YRS
POSITION: Regional Manager
In your words,what do you perceive is the role or purpose of the Board, Committee or Council for which you are applying:
lhe_PIanningAdvisory_Commission'sprimary role is to provide..policy_recommendationsioshe_Board.of County__
Commissioners relative to long-term comprehensive planning(Comprehensive Plan,Shoreline Master Plan),zoning,
variances,and other development regulations. Comprehensive planning is essential to development of the county's
economic well-being and preservation of its quality of life. Ad-hoc development inevitably leads to diminishment of
future economic opportunities and our quality of life.I believe a diverse citizens advisory committee can best integrate
VdIiaty of neisuectives and advise our eh:Lied uunlrnissiOnMis will!Iec.ulnInenddtiurls fur Iiirrnl action. CI-
What interests,skills do you wish to offer the Board,Committee,or Council?
erience_in-naturalresource.deuelapmentT-land-management piauAiugr-and-tkte2-'art"of
balancing property rights with the long-term public good. My natural resources background is particularly relevant to
the upcoming update of our shoreline Master flan.
Please list any financial, professional, or voluntary affiliations which may influence or affect your position on this Board:
(i.e.create a potential conflict of interest)
Board Member,Hood Canal Salmon Enhancement Group;Property Owner-121 E.Wisteria Lane,Allyn WA
Your participation is dependent upon attending certain trainings made available by the County during regular business hours
(such as Open Public Meetings Act and Public Records).The trainings would be at no cost to you.Would you be
able to attend such trainings? Yes
Realistically,how much time can you give to this position?
Quarterly Monthly /Weekly Daily Office Use Only
�j�r
"0 „ /,/'/f Appointment Date
Signature Crate
Term Expire Date
Mason County
Plannin_• Advisory Commission-2019
Position
Comm Name Phone Mailing Address Initial Appointment Term Expires
District No.
2 1 Brian Smith
1/16/2018 1/31/2022
2 2 Deborah Soper
4/18/2016 3/31/2020
3 3 Marilyn Vogler
6/21/2016 1/1/2022
1 4 Morgan Ireland
9/11/2018 1/31/2022
3 5 Aaron Cleveland
2/21/2017 3/31/2021
1 6 Mac McLean
11/26/2019 12/31/2024
x 7
VACANT 1/31/2022
Contact: Kell Rowen, Dept. of Community Services, Planning Division @ Ext. 286
Updated 02/27/2019
MASON COUNTY
AGENDA ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
From: Casey Bingham Action Agenda _X
Public Hearing
Other
DEPARTMENT: Community Services EXT: 562
DATE: 11/26/19 Agenda Item #
(Commissioner staff to complete)
BRIEFING DATE: 11/18/19
BRIEFING PRESENTED BY: Casey Bingham
[ ] ITEM WAS NOT PREVIOUSLY BRIEFED WITH THE BOARD
Please provide explanation of urgency
ITEM: Consolidated Contract CLH18253 Amendment 11
Amends Statement of Work for:
1. Injury and Violence Prevention: Adds 50,000 of funding for Overdose
Prevention for the time period of 9/1/19 to 8/31/2020
2. Office of Drinking Water Group B Program: Moves $272 from expired
funding cycle to current funding cycle.
BUDGET IMPACTS: This increasing Amendment provides an increase of $50,000 that
has been budgeted for in the current and the 2020 budget period
RECOMMENDED OR REQUESTED ACTION: Approve Amendment 11 CLH18253
Consolidated Contract to the Action Agenda.
11/20/2019
MASON COUNTY PUBLIC HEALTH
2018-2020 CONSOLIDATED CONTRACT
CONTRACT NUMBER: CLH18253 AMENDMENT NUMBER: 11
PURPOSE OF CHANGE: To amend this contract between the DEPARTMENT OF HEALTH hereinafter referred to as
"DOH", and MASON COUNTY PUBLIC HEALTH hereinafter referred to as"LHJ",pursuant to the
Modifications/Waivers clause, and to make necessary changes within the scope of this contract and any subsequent
amendments thereto.
IT IS MUTUALLY AGREED: That the contract is hereby amended as follows:
1. Exhibit A Statements of Work, attached and incorporated by this reference, are amended as follows:
® Adds Statements of Work for the following programs:
• Injury&Violence Prevention(IVP)-Overdose Data to Action-Effective September 1, 2019
® Amends Statements of Work for the following programs:
• Office of Drinking Water Group B Program-Effective January 1,2018
❑ Deletes Statements of Work for the following programs:
2. Exhibit B-11 Allocations,attached and incorporated by this reference, amends and replaces Exhibit B-10 Allocations
as follows:
® Increase of$50,000 for a revised maximum consideration of$1,061,177.
❑ Decrease of for a revised maximum consideration of
❑ No change in the maximum consideration of
Exhibit B Allocations are attached only for informational purposes.
3. Exhibit C-10 Schedule of Federal Awards,attached and incorporated by this reference, amends and replaces
Exhibit C-9.
Unless designated otherwise herein,the effective date of this amendment is the date of execution.
ALL OTHER TERMS AND CONDITIONS of the original contract and any subsequent amendments remain in full force
and effect.
IN WITNESS WHEREOF,the undersigned has affixed his/her signature in execution thereof
MASON COUNTY PUBLIC HEALTH STATE OF WASHINGTON
DEPARTMENT OF HEALTH
Date Date
APPROVED AS TO FORM ONLY
Assistant Attorney General
Page 1 of 7
AMENDMENT#11
2018-2020 CONSOLIDATED CONTRACT
EXHIBIT A
STATEMENTS OF WORK
TABLE OF CONTENTS
DOH Program Name or Title: Injury&Violence Prevention (IVP)-Overdose Data to Action -Effective September 1,2019 3
DOH Program Name or Title: Office of Drinking Water Group B Program -Effective January 1, 2018 6
Exhibit A, Statements of Work Page 2 of 7 Contract Number CLH 18253-11
Revised as of September 16,2019
AMENDMENT#11
Exhibit A
Statement of Work
Contract Term: 2018-20207
DOH Program Name or Title: Injury&Violence Prevention(IVP)-Overdose Data to Local Health Jurisdiction Name: Mason County Public Health
Action-Effective September 1,2019
Contract Number: CLH18253
SOW Type: Original Revision #(for this SOW) Funding Source Federal Compliance Type of Payment
®Federal Subrecipient (check if applicable) ®Reimbursement
Period of Performance: September 1,2019 through August 31,2020 ID State ®FFATA(Transparency Act) El Fixed Price
❑Other ❑ Research&Development
Statement of Work Purpose: Mason County Public Health(MCPH)will support strategy 6-Establishing Linkages to Care by collaborating and coordinating among public
health partners to establish seamless linkages to care via"warm hand-offs"between the various entities.Mason County will use existing partnerships and systems to engage the
community,including emergency medical services,emergency departments,jails,public safety,mental health and substance use treatment providers,diversion programs,courts,
and syringe exchange. It will build both client and agency awareness of existing resources,enhance those resources,and deploy technology to facilitate successful care linkage and
coordination.
Revision Purpose: N/A
Chart of Accounts Program Name or Title CFDA# BARS Master Funding Period Current Change Total
Revenue Index (LHJ Use Only) Consideration Increase(+) Consideration
Code Code Start Date End Date
FFY19 OVERDOSE DATA TO ACTION PREV 93.136 333.93.13 77520290 09/01/19 08/31/20 0 50,000 50,000
TOTALS 0 50,000 50,000
Task Task/Activity/Description *May Support PHAB Deliverables/Outcomes Due Date/Time Frame Payment Information
Number Standards/Measures and/or Amount
1. Collect and analyze opioid response plan data. Progress Report: Report data, Quarterly progress Monthly invoices for
Conduct continuous quality improvement on the findings and analysis. reports to DOH for all actual cost
opioid response plan and system. Data is collected Demonstrate how data informs tasks. reimbursement will be
on all response activities in Mason County.This Mason County linkages to care submitted to DOH.
includes outreach events,trainings,naloxone and opioid response plan Due Dates:
distribution,overdoses,provider reports etc. This activities. Demonstrate how September-November Total of all invoices
data is utilized to inform quality improvement for work aligns with Overdose due December 10,2019. will not exceed
the community referral and linkage system. Data to Action(OD2A)logic December-February due $50,000 through
model. March 10,2020. August 31,2020.
2. Conduct continuous community education on Progress report: list training
opioid and other substance use risks and treatment dates, locations,attendance and March-May due June 10, (See Special Billing
resources through group and individual trainings, objective of trainings;lessons 2020. Requirements below.)
outreach activities at transit center,shelters,jail, learned and successes with
outreach, education and
Exhibit A, Statements of Work Page 3 of 7 Contract Number CLH 18253-1 1
Revised as of September 16,2019
AMENDMENT#11
Task Task/Activity/Description *May Support PHAB Deliverables/Outcomes Due Date/Time Frame Payment Information
Number Standards/Measures and/or Amount
syringe exchange,mobile outreach,Quick linkages to care. Are there June-August final report
Response Team,to link individuals to care. procedures or policies that for this funding period
MCPH has developed? due September 30,2020.
Demonstrate how work aligns
with OD2A logic model.
3. Facilitate academic detailing opportunities for Progress report: list
primary care providers on safe opioid prescribing, opportunities,#of trainings,
overdose prevention and buprenorphine-based outcomes,changes in
medication-assisted treatment(MAT). prescribing and any new
waivered prescribers as an
outcome of these opportunities.
Demonstrate how work aligns
with OD2A logic model.
4. Participate in quarterly calls with DOH and grant Collaboration with grant
partners. Share lessons learned and successes.More partners and DOH to improve
frequent one on one calls with DOH when needed. statewide efforts to address the
opioid/all drug epidemic.
*For Information Only:
Funding is not tied to the revised Standards/Measures listed here. This information may be helpful in discussions of how program activities might contribute to meeting a
Standard/Measure. More detail on these and/or other Public Health Accreditation Board(PHAB)Standards/Measures that may apply can be found at:
http://www.phaboard.org/wp-content/uploads/PHAB-Standards-and-Measures-Version-1.0.pdf
Special Requirements
Federal Funding Accountability and Transparency Act(FFATA)
This statement of work is supported by federal funds that require compliance with the Federal Funding Accountability and Transparency Act(FFATA or the Transparency Act).
The purpose of the Transparency Act is to make information available online so the public can see how the federal funds are spent.
To comply with this act and be eligible to perform the activities in this statement of work,the LHJ must have a Data Universal Numbering System(DUNS®)number.
Information about the LHJ and this statement of work will be made available on USASpending.gov by DOH as required by P.L. 109-282.
Restrictions on Funds(what funds can be used for which activities,not direct payments,etc.)
• Subrecipients may not use funds for research.
• Subrecipients may not use funds for clinical care except as allowed by law.
• Subrecipients may use funds only for reasonable program purposes, including personnel,travel,supplies,and services.
• Generally, subrecipients may not use funds to purchase furniture or equipment.
• No funds may be used for:
o Publicity or propaganda purposes,for the preparation,distribution, or use of any material designed to support or defeat the enactment of legislation before any
legislative body the salary or expenses of any grant or contract recipient,or agent acting for such recipient,related to any activity designed to influence the enactment
of legislation,appropriations, regulation,administrative action,or Executive order proposed or pending before any legislative body.
Exhibit A, Statements of Work Page 4 of 7 Contract Number CLH 18253-1 1
Revised as of September 16,2019
AMENDMENT#11
o In accordance with the United States Protecting Life in Global Health Assistance policy,all non-governmental organization(NGO)applicants acknowledge that
foreign NGOs that receive funds provided through this award,either as a prime recipient or subrecipient,are strictly prohibited, regardless of the source of funds,
from performing abortions as a method of family planning or engaging in any activity that promotes abortion as a method of family planning, or to provide financial
support to any other foreign non-governmental organization that conducts such activities. See Additional Requirement(AR)35 for applicability
(https://www.cdc.gov/grants/additionalrequirements/ar-35.html).
• Program funds cannot be used for purchasing naloxone, implementing or expanding drug"take back"programs or other drug disposal programs(e.g. drop boxes or disposal
bags),purchasing fentanyl test strips,or directly funding or expanding direct provision of substance abuse treatment programs. Such activities are outside the scope of this
NOFO.
Monitoring Visits(frequency,type)
DOH program staff may conduct site visits up to twice per funding year.
Special Billing Requirements
Billing on an A19-1A invoice voucher must be received by DOH monthly.
Special Instructions
The following funding statement must be used for media(publications,presentations,manuscripts,posters,etc.)created using OD2A funding:
This publication(journal article,etc.)was supported by the Grant or Cooperative Agreement Number,NU17CE925007,funded by the Centers for Disease Control and Prevention.
Its contents are solely the responsibility of the authors and do not necessarily represent the official views of the Centers for Disease Control and Prevention or the Department of
Health and Human Services.
DOH Program Contact DOH Program Contact DOH Fiscal Contact
Rachel Meade Jennifer Alvisurez Tami Davidson
Opioid Overdose Prevention Specialist Opioid Overdose Prevention Project Manager Contracts Coordinator
Rachel.Meade@doh.wa.gov Jennifer.Ajvisurez@doh.wa.gov Tami.Davidson(adoh.wa.gov
360-236-2846 360-236-2845
•
Exhibit A, Statements of Work Page 5 of 7 Contract Number CLH18253-11
Revised as of September 16,2019
AMENDMENT#11
Exhibit A
Statement of Work
Contract Term: 2018-2020
DOH Program Name or Title: Office of Drinking Water Group B Program - Local Health Jurisdiction Name: Mason County Public Health
Effective January 1,2018
Contract Number: CLH18253
SOW Type: Revision Revision#(for this SOW) 3 Funding Source Federal Compliance Type of Payment
❑Federal<Select One> (check if applicable) ❑Reimbursement
Period of Performance: January 1,2018 through December 31,2020 ® State ❑ FFATA(Transparency Act) ® Fixed Price
❑ Other ❑Research&Development
Statement of Work Purpose: The purpose of this statement of work is to provide financial support to LHJs implementing local Group B water system programs.
Revision Purpose: The purpose of this revision is to move expenditures for the February consolidated contract payment from FY2 Group B Programs for DW(FO-SW)to Op
Permit fees SRF 10%match(FO-SW)in reference to JV#30325261.
Chart of Accounts Program Name or Title CFDA# BARS Master Funding Period Current Change Total
Revenue Index (LHJ Use Only) Consideration None Consideration
Code Code Start Date End Date
GFS-Group B(FO-SW) N/A 334.04.90 24230103 01/01/18 06/30/18 2,500 0 2,500
FY2 Group B Programs for DW(FO-SW) N/A 334.04.90 24230105 07/01/18 06/30/19 5,000 -272 4,728
GFS-Group B(FO-SW) N/A 334.04.90 24230103 07/01/19 06/30/20 2,500 0 2,500
GFS-Group B(FO-SW) N/A 334.04.90 24230103 07/01/20 12/31/20 2,500 0 2,500
Op Permit Fees(FO-SW) N/A 334.04.90 24234600 02/01/19 02/28/19 0 272 272
TOTALS 12,500 0 12,500
Task *May Support PHAB Memorandum of Payment
Number Task/Activity/Description Standards/Measures Deliverables/Outcomes Agreement Number Information and/or
Amount
1 Implement a partial Group B water system An executed joint plan of Reference DOH JPR# Lump sum payment
program. responsibility(JPR)with DOH CLH20495 (See Special Billing
identifying responsibilities of a Requirements)
partial Group B program.
*For Information Only:
Funding is not tied to the revised Standards/Measures listed here. This information may be helpful in discussions of how program activities might contribute to meeting a
Standard/Measure. More detail on these and/or other Public Health Accreditation Board(PHAB)Standards/Measures that may apply can be found at:
http://www.phaboard.org/wp-content/uploads/PHAB-Standards-and-Measures-Version-I.0.pdf
Exhibit A, Statements of Work Page 6 of 7 Contract Number CLH 18253-1 1
Revised as of September 16,2019
AMENDMENT#11
Program Specific Requirements/Narrative
Special Billing Requirements
For January 1,2018—June 30,2019,the LHJ shall submit three semi-annual invoices as follows: $2,500 in the first half of each calendar year(no later than May 15)and$2,500 in
the second half of each calendar year(no later than November 15). Payment cannot exceed a maximum cumulative fee of$5,000 per year.
For July 1,2019—December 31,2020,the LHJ shall submit two invoices as follows: $2,500 between July 1,2019—June 30,2020(no later than May 15,2020)and$2,500
between July 1,2020—December 31,2020.Payment cannot exceed the amounts indicated during the time periods above.
DOH Program Contact DOH Fiscal Contact
Denise Miles Karena McGovern
Southwest Regional Office DOH Office of Drinking Water
DOH Office of Drinking Water 243 Israel Rd SE
243 Israel Rd SE Tumwater,WA 98501
Tumwater,WA 98501 Karena.Mcgovern@doh.wa.gov
Denise.Miles@,doh.wa.gov (360)236-3094
(360)236-3028
Exhibit A, Statements of Work Page 7 of 7 Contract Number CLH 18253-1 1
Revised as of September 16,2019
EXHIBIT B-11
Mason County Public Health ALLOCATIONS Contract Number: CLH18253
Contract Term:2018-2020 Date: September 16,2019
Indirect Rate as of January 2018: 13.71%
Indirect Rate as of January 2019: 14.53% DOH Use Only
BARS Statement of Work Chart of Accounts Funding Chart of
Federal Award Revenue Funding Period Funding Period Period Accounts
Chart of Accounts Program Title Identification# Amend# CFDA* Code** Start Date End Date Start Date End Date Amount Sub Total Total
NEP 5-6 Onsite Sewage Management 00J88801 Amd 2,8 66.123 333.66.12 01/01/18 06/30/19 10/01/14 08/31/19 $10,904 $85,330 $85,330
NEP 5-6 Onsite Sewage Management 00J88801 N/A,Amd 8 66.123 333.66.12 01/01/18 06/30/19 10/01/14 08/31/19 $74,426
PS SSI 1-5 OSS Task 4 01J18001 Amd 2,8 66.123 333.66.12 01/01/18 06/30/19 07/01/17 06/30/19 ($13,337) $86,541 $86,541
PS SSI 1-5 OSS Task 4 01J18001 N/A,Amd 8 66.123 333.66.12 01/01/18 06/30/19 07/01/17 06/30/19 $99,878
FFY17 EPR PHEP BPI LHJ Funding NU90TP921889-01 Amd 2 93.069 333.93.06 01/01/18 06/30/18 ,07/01/17 07/02/18 $9,062 $28,979 $28,979
FFYI7 EPR PHEP BPI LHJ Funding NU90TP921889-01 N/A 93.069 333.93.06 01/01/18 06/30/18 07/01/17 07/02/18 $19,917
FFY18 EPR PHEP BPI Supp LHJ Funding NU90TP921889-01 Amd 5 93.069 333.93.06 07/01/18 06/30/19 07/01/18 06/30/19 $888 $49,341 $49,341
FFYI8 EPR PHEP BPI Supp LHJ Funding NU90TP921889-01 Amd 4 93.069 333.93.06 07/01/18 06/30/19 07/01/18 06/30/19 $48,453
FFY19 PHEP BPI LHJ Funding NU90TP922043 Amd 10 93.069 333.93.06 07/01/19 06/30/20 07/01/19 06/30/20 $49,342 $49,342 $49,342
FFY19 Overdose Data to Action I'rev NU17CE925007 Amd II 93.136 333.93.13 09/01/19 08/31/20 09/01/19 08/31/20 $50,000 $50,000 $50,000
FFY18 Prescription Drug OD-Supp NU17CE002734 Amd 8 93.136 333.93.13 09/01/18 08/31/19 09/01/18 08/31/19 $35,000 $110,000 $173,027
FFY18 Prescription Drug OD-Supp NU17CE002734 Amd 4 93.136 333.93.13 09/01/18 08/31/19 09/01/18 08/31/19 $75,000
FFY17 Prescription Drug OD-Supp U17CE002734 Amd 2 93.136 333.93.13 01/01/18 08/31/18 09/01/17 08/31/18 S29,627 $63,027
FFY17 Prescription Drug OD-Supp U17CE002734 N/A 93.136 333.93.13 01/01/18 08/31/18 09/01/17 08/31/18 $33,400
FFY17 Increasing Immunization Rates NH23IP000762 Amd 3,4 93.268 333.93.26 07/01/18 06/30/19 07/01/18 06/30/19 S5,600 $5,600 $5,600
FFY20 PPHF Ops NH23IP922619 Amd 9 93.268 333.93.26 07/01/19 06/30/20 07/01/19 06/30/20 $500 $500 $1,000
FFY17 PPHF Ops NH23IP000762 Amd 3,4 93.268 333.93.26 07/01/18 06/30/19 07/01/18 06/30/19 $500 $500
FFY17317Ops 5NH231P000762-05-00 N/A 93.268 333.93.26 01/01/18 06/30/18 04/01/17 06/30/18 $1,423 $1,423 $1,423
FFY17 AFIX 5NH231P000762-05-00 N/A 93.268 333.93.26 01/01/18 06/30/18 04/01/17 06/30/18 $4,293 $4,293 $4,293
FFY20 VFC Ops NH231P922619 Amd 9 93.268 333.93.26 07/01/19 06/30/20 07/01/19 06/30/20 $5,600 $5,600 $7,828
FFY17 VFC Ops 5NH23IP000762-05-00 N/A 93.268 333.93.26 01/01/18 06/30/18 04/01/17 06/30/18 $2,228 $2,228
FFY20 MCHBG LHJ Contracts B04MC32578 Amd 10 93.994 333.93.99 10/01/19 09/30/20 10/01/19 09/30/20 $67,694 $67,694 $191,503
FFY19 MCHBG LHJ Contracts B04MC32578 Amd 4 93.994 333.93.99 10/01/18 09/30/19 10/01/18 09/30/19 $67,694 $67,694
FFY18 MCHBG LHJ Contracts B04MC31524 Amd 2 93.994 333.93.99 01/01/18 09/30/18 10/01/17 09/30/18 $5,344 $56,115
FFY18 MCHBG LHJ Contracts B04MC31524 N/A 93.994 333.93.99 01/01/18 09/30/18 10/01/17 09/30/18 $50,771
FY2 Group B Programs for DW(FO-SW) Amd 11 N/A 334.04.90 07/01/18 06/30/19 07/01/17 06/30/19 ($272) $4,728 $4,728
FY2 Group B Programs for DW(FO-SW) Amd 3 N/A 334.04.90 07/01/18 06/30/19 07/01/17 06/30/19 $5,000
Page 1 of 3
EXHIBIT B-11
Mason County Public Health ALLOCATIONS Contract Number: CLH18253
Contract Term:2018-2020 Date: September 16,2019
Indirect Rate as of January 2018: 13.71%
Indirect Rate as of January 2019: 14.53% DOH Use Only
BARS Statement of Work Chart of Accounts Funding Chart of
Federal Award Revenue Funding Period Funding Period Period Accounts
Chart of Accounts Program Title Identification# Amend# CFDA* Code** Start Date End Date Start Date End Date Amount Sub Total Total
GFS-Group B(FO-SW) Amd 10 N/A 334.04.90 07/01/20 12/31/20 07/01/19 06/30/21 ' $2,500 $2,500 $7,500
GFS-Group B(FO-SW) Amd 10 N/A 334.04.90 07/01/19 06/30/20 07/01/19 06/30/21 $2,500 $2,500
GFS-Group B(FO-SW) N/A N/A 334.04.90 01/01/18 06/30/18 07/01/17 06/30/19 $2,500 $2,500
Op Permit Fees(FO-SW) Amd 11 N/A 334.04.90 02/01/19 02/28/19 07/01/17 06/30/19 $272 $272 $272
Healthy Communities Amd 10 N/A 334.04.91 07/01/19 06/30/20 07/01/19 06/30/21 $1,370 $1,370 $1,370
SFY2 Lead Environments of Children Amd 4 N/A 334.04.93 07/01/18 06/30/19 07/01/18 06/30/19 $1,500 $1,500 $4,500
SFY1 Lead Environments of Children Amd 2 N/A 334.04.93 01/01/18 06/30/18 07/01/17 06/30/18 $1,500 $3,000
SFY1 Lead Environments of Children Amd 1 N/A 334.04.93 01/01/18 06/30/18 07/01/17 06/30/18 $1,500
Rec Shellfish/Biotoxin Amd 9 N/A 334.04.93 07/01/19 06/30/20 07/01/19 06/30/21 $3,500 $3,500 $11,000
Rec Shellfish/Biotoxin N/A N/A 334.04.93 01/01/18 06/30/19 07/01/17 06/30/19 $7,500 $7,500
Wastewater Management-GFS Amd 9 N/A 334.04.93 07/01/20 12/31/20 07/01/19 06/30/21 $30,000 $30,000 $120,000
Wastewater Management-GFS Amd 9 N/A 334.04.93 07/01/19 06/30/20 07/01/19 06/30/21 $30,000 $30,000
Wastewater Management-GFS Amd 5 N/A 334.04.93 07/01/18 06/30/19 07/01/17 06/30/19 $43,274 $43,274
Wastewater Management-GFS Amd 5 N/A 334.04.93 01/01/18 06/30/18 07/01/17 06/30/19 ($43,274) $16,726
Wastewater Management-GFS N/A,Amd 5 N/A 334.04.93 01/01/18 06/30/18 07/01/17 06/30/19 $60,000
FPHS Funding for LHJs Amd 10 N/A 336.04.25 07/01/20 12/31/20 07/01/19 06/30/21 $42,000 $42,000 $126,000
FPHS Funding for LHJs Amd 10 N/A 336.04.25 07/01/19 06/30/20 07/01/19 06/30/21 $42,000 $42,000
FPHS Funding for LHJs Dir Amd 3 N/A 336.04.25 07/01/18 06/30/19 07/01/17 06/30/19 $42,000 $42,000
YR 20 SRF-Local Asst(15%)(FS)-SS Amd 3 N/A 346.26.64 01/01/18 12/31/18 07/01/17 12/31/18 ($12,000) $0 $0
YR 20 SRF-Local Asst(15%)(FS)-SS N/A,Amd 3 N/A 346.26.64 01/01/18 12/31/18 07/01/17 12/31/18 $12,000
YR 21 SRF-Local Asst(15%)(FS)SS Amd 10 N/A 346.26.64 01/01/18 06/30/19 07/01/17 06/30/19 ($13,600) $11,200 $11,200
YR 21 SRF-Local Asst(15%)(FS)SS Amd 7, 10 N/A 346.26.64 01/01/18 06/30/19 07/01/17 06/30/19 $800
YR 21 SRF-Local Asst(15%)(FS)-SS Amd 6, 10 N/A 346.26.64 01/01/18 06/30/19 07/01/17 06/30/19 $12,000
YR 21 SRF-Local Asst(15%)(FS)-SS Amd 3, 10 N/A 346.26.64 01/01/18 06/30/19 07/01/17 06/30/19 $12,000
YR 22 SRF-Local Asst(15%)(FO-SW)SS Amd 10 N/A 346.26.64 01/01/19 12/31/19 07/01/19 06/30/21 $13,600 $13,600 $13,600
Sanitary Survey Fees(FO-SW)-SS State Amd 7 N/A 346.26.65 01/01/18 12/31/19 07/01/17 12/31/19 $800 $24,800 $24,800
Sanitary Survey Fees(FO-SW)-SS State Amd 6 N/A 346.26.65 01/01/18 12/31/19 07/01/17 12/31/19 $12,000
Sanitary Survey Fees(FO-SW)-SS State N/A,Amd 3,6 N/A 346.26.65 01/01/18 12/31/19 07/01/17 12/31/19 $12,000
Page 2 of 3
EXHIBIT B-11
Mason County Public Health ALLOCATIONS Contract Number: CL1118253
Contract Term:2018-2020 Date: September 16,2019
Indirect Rate as of January 2018: 13.71%
Indirect Rate as of January 2019: 14.53% DOH Use Only
BARS Statement of Work Chart of Accounts Funding Chart of
Federal Award Revenue Funding Period Funding Period Period Accounts
Chart of Accounts Program Title Identification# Amend# CFDA* Code** Start Date End Date Start Date End Date Amount Sub Total Total
YR 20 SRF-Local Asst(15%)(FS)-TA Amd 3 N/A 346.26.66 01/01/18 12/31/18 07/01/17 12/31/18 ($2,000) $0 $0
YR 20 SRF-Local Asst(15%)(FS)-TA N/A,Amd 3 N/A 346.26.66 01/01/18 12/31/18 07/01/17 12/31/18 S2,000
YR 21 SRF-Local Asst(15%)(FS)TA Amd 10 N/A 346.26.66 01/01/18 06/30/19 07/01/17 06/30/19 ($4,000) $0 $0
YR 21 SRF-Local Asst(15%)(FS)-TA Amd 6,10 N/A 346.26.66 01/01/18 06/30/19 07/01/17 06/30/19 $2,000
YR 21 SRF-Local Asst(15%)(FS)-TA Amd 3,10 N/A 346.26.66 01/01/18 06/30/19 07/01/17 06/30/19 $2,000
YR 22 SRF-Local Asst(15%)(FO-SW)TA Amd 10 N/A 346.26.66 01/01/19 12/31/19 01/01/19 06/30/21 $2,000 $2,000 S2,000
TOTAL S1,061,177 S1,061,177
Total consideration: S1,011,177 GRAND TOTAL S1,061,177
S50,000
GRAND TOTAL S1,061,177 Total Fed S734,207
Total State S326,970
*Catalog of Federal Domestic Assistance
**Federal revenue codes begin with"333". State revenue codes begin with"334".
•
Page 3 of 3
Exhibit C-10 Schedule of Federal Awards AMENDMENT#11
Date:September 16,2019
MASON COUNTY HEALTH SERVICES-SWV0001893-04
CONTRACT CLH18253-Mason County Public Health
CONTRACT PERIOD: 01/01/2018-12/31/2020
DOH Total Amt Allocation Period
Chart of Accounts Program Title BARS Federal Federal Start End Contract Amt CFDA CFDA Program Title Federal Agency Name Federal Award Federal Grant Award Name
Award Date Award Date Date Identification Number
Puget Sound Action Agenda:
PS SSI 1-5 OSS TASK 4 333.66.12 08/02/16 $5,000,000 01/01/18 06/30/19 $86,541 66.123 Technical Investigations and Environmental Protection Agency 01J18001 PUGET SOUND SHELLFISH
Implementation Assistance Region 10 STRATEGIC INITIATIVE LEAD
Program
Puget Sound Action Agenda:
NEP 5-6 ONSITE SEWAGE MANAGEMENT 333.66.12 01/09/11 $2,490,000 01/01/18 06/30/19 $85,330 66.123 Technical Investigations and Environmental Protection Agency 00J88801 PUGET SOUND RESTORATION
Implementation Assistance Region 10 PROJECT
Program
Public Health Emergency Department of Health and Human PUBLIC HEALTH EMERGENCY
FFY19 PHEP BP1 LHJ FUNDING 333.93.06 06/29/19 $11,307,904 07/01/19 06/30/20 $49,342 93.069 Services Centers for Disease Control NU90TP922043 PREPAREDNESS(PHEP)
Preparedness and Prevention COOPERATIVE AGREEMENT
Department of Health and Human HOSPITAL PREPAREDNESS
FFY18 EPR PHEP BP1 SUPP LHJ FUNDING 333.93.06 08/01/18 $11,062,782 07/01/18 06/30/19 $49,341 93.069 Public Health Emergency Services Centers for Disease Control NU90TP921889-01 PROGRAM AND PUBLIC HEALTH
Preparedness EMERGENCY PREPAREDNESS
and Prevention COOPERATIVE AGREEMENT
Public Health Emergency Department of Health and Human HPP AND PHEP COOPERATIVE
FFY17 EPR PHEP BPI LHJ FUNDING 333.93.06 07/18/17 $11,062,782 01/01/18 06/30/18 $28,979 93.069 Preparedness Services Centers for Disease Control NU90TP921889-01 AGREEMENT
and Prevention
Injury Prevention and Control Department of Health and Human WASHINGTON STATE DEPARTMENT
FFY19 OVERDOSE DATA TO ACTION PREV 333.93.13 08/12/19 $4,390,240 09/01/19 08/31/20 $50,000 93.136 Research and State and Services-Centers for Disease Control NU17CE925007 OF HEATLH OVERDOSE DATA TO
Community-Based Programs and Prevention-National Center for ACTION
Injury Prevention and Control
Injury Prevention and Control Department of Health and Human PRESCRIPTION DRUG OVERDOSE
FFY18 PRESCRIPTION DRUG OD-SUPP 333.93.13 05/31/17 $6,223.623 09/01/18 08/31/19 $110,000 93.136 Research and State and Services Centers for Disease Control U17CE002734 FOR STATES
Community Based Programs and Prevention
Injury Prevention and Control Department of Health and Human PRESCRIPTION DRUG OVERDOSE
FFY17 PRESCRIPTION DRUG OD-SUPP 333.93.13 03/16/16 $4,031,632 01/01/18 08/31/18 $63,027 93.136 Research and State and Services Centers for Disease Control U17CE002734 FOR STATES
Community Based Programs and Prevention
Department of Health and Human
FFY20 VFC OPS 333.93.26 07/01/19 $9,234,835 07/01/19 06/30/20 $5,600 93.268 Immunization Cooperative Services Centers for Disease Control NH231P922619 IMMUNIZATION GRANT AND
Agreements and Prevention VACCINES FOR CHILDREN PROGRAM
Department of Health and Human
Immunization Cooperative IMMUNIZATION GRANT AND
FFY20 PPHF OPS 333.93.26 07/01/19 $9,234,835 07/01/19 06/30/20 $500 93.268 Agreements Services Centers for Disease Control NH231P922619 VACCINES FOR CHILDREN PROGRAM
and Prevention
Immunization Cooperative Department of Health and Human IMMUNIZATION GRANT AND
FFY17 VFC OPS 333.93.26 03/03/17 $1,201,605 01/01/18 06/30/18 $2,228 93.268 Agreements Services Centers for Disease Control 5NH23IP000762-05-00 VACCINES FOR CHILDREN'S
and Prevention PROGRAM
Immunization Cooperative Department of Health and Human IMMUNIZATION GRANT AND
FFY17 PPHF OPS 333.93.26 06/29/18 $3,634,512 07/01/18 06/30/19 $500 93.268 Agreements Services Centers for Disease Control NH231P000762 VACCINES FOR CHILDREN'S
and Prevention PROGRAM
Immunization Cooperative Department of Health and Human IMMUNIZATION GRANT AND
FFY17 INCREASING IMMUNIZATION RATES 333.93.26 06/29/18 $1,722,443 07/01/18 06/30/19 $5,600 93.268 Services Centers for Disease Control NH231P000762 VACCINES FOR CHILDREN'S
Agreements and Prevention PROGRAM
Immunization Cooperative Department of Health and Human IMMUNIZATION GRANT AND
FFY17 AFIX 333.93.26 03/03/17 $1,672,289 01/01/18 06/30/18 $4,293 93.268 Agreements Services Centers for Disease Control 5NH231P000762-05-00 VACCINES FOR CHILDREN'S
and Prevention PROGRAM
Immunization Cooperative Department of Health and Human IMMUNIZATION GRANT AND
FFY17 317 OPS 333.93.26 03/03/17 $575,969 01/01/18 06/30/18 $1,423 93.268 Agreements Services Centers for Disease Control 5NH231P000762-05-00 VACCINES FOR CHILDREN'S
and Prevention PROGRAM
Maternal and Child Health Services Department of Health and Human MATERNAL AND CHILD HEALTH
FFY20 MCHBG LHJ CONTRACTS 333.93.99 11/14/18 $2,225,977 10/01/19 09/30/20 $67,694 93.994 Block Grant to the States Services Health Resources and B04MC32578 SERVICES BLOCK GRANT
Services Administration
Page 1 of 2
Exhibit C-10 Schedule of Federal Awards AMENDMENT#11
Date:September 16,2019
MASON COUNTY HEALTH SERVICES-SWV0001893-04
CONTRACT CLH18253-Mason County Public Health
CONTRACT PERIOD: 01/01/2018-12/31/2020
DOH Total Amt Allocation Period
Chart of Accounts Program Title BARS Federal Federal Start End Federal Award
9 Award Date Award Date Date Contract Amt CFDA CFDA Program Title Federal Agency Name Identification Number Federal Grant Award Name
Maternal and Child Health Services Department of Health and Human MATERNAL AND CHILD HEALTH
FFY19 MCHBG LHJ CONTRACTS 333.93.99 11/14/18 $2,225,977 10/01/18 09/30/19 $67,694 93.994 Block Grant to the States Services Health Resources and 604MC32578 SERVICES BLOCK GRANT
Services Administration
Maternal and Child Health Services Department of Health and Human MATERNAL AND CHILD HEALTH
FFY18 MCHBG LHJ CONTRACTS 333.93.99 10/20/17 $1,650,528 01/01/18 09/30/18 $58,115 93.994 Block Grant to the Slates Services Health Resources and B04MC31524 SERVICES
Services Administration
TOTAL $734,207
Page 2 of 2
MASON COUNTY
AGENDA ITEM SUMMARY FORM
To: Board of Mason County Commissioners
From: Kell Rowen, Planning Manager Action Agenda 0
Public Hearing 0
Other ❑
Department: Community Services Ext: 286
Date: November 26, 2019 Agenda Item # 7
(Commissioner Staff To
Complete)
Briefing Date: November 18, 2019
Briefing Presented By: Kell Rowen
[ ] Item Was Not Previously Briefed With The Board
Please Provide Explanation Of Urgency
ITEM: Set a public hearing on December 17, 2019 at 9:15 a.m.to consider an
amendment to Title 17, Chapter 17.23 Festival retail district in the Belfair Urban Growth
Area (UGA).
BACKGROUND:
Proposed amendment to Title 17, Chapter 17.23—Festival Retail District; amending
Section 17.23.020(28)to strike the requirement for residential on upper floors.
RECOMMENDED ACTION:
Board of County Commissioners shall set a public hearing on December 17, 2019 at
9:15 a.m.to consider an amendment to Title 17, Chapter 17.23 Festival Retail District
(Belfair UGA).
ATTACHMENT(S):
Notice of Hearing
11/19/2019
MASON COUNTY
AGENDA ITEM SUMMARY FORM
TO: BOARD OF MASON COUNTY COMMISSIONERS
From: Jennifer Beierle Action Agenda
Public Hearing X
Other
DEPARTMENT: Support Services EXT: 532
COMMISSION MEETING DATE: November 26, 2019 Agenda Item #10.
(Commissioner staff to complete)
BRIEFING DATE:
BRIEFING PRESENTED BY: Jennifer Beierle
[ ] ITEM WAS NOT PREVIOUSLY BRIEFED WITH THE BOARD
Please provide explanation of urgency
ITEM: Certify to the County Assessor the amount of taxes levied for county purposes
and the amount of taxes levied for Current Expense and Road for 2020. An increase to
the Current Expense and Road property tax levies for 2020 may be considered.
Background: Pursuant to RCW 84.52.070, the Commissioners must certify to the
County Assessor the amount of taxes levied for county purposes and for each taxing
district by adoption of a resolution by November 30.
Recommended Action:
1) Current Expense Levy
Increase lew by 1% & bank excess capacity
Move to increase the 2020 Current Expense Property Tax levy by 1%, bank
excess capacity, and set the Levy at $10,383,385.25.
2) Road Levy
Increase levy by 1% and bank capacity
Move to increase the 2020 Road property Tax Levy by 1%, bank excess capacity,
and set the Levy at $11,116,428.15. This includes a Diversion of the Road Levy
of $2,160,000.00.
3) Resolution certifying levies to Assessor (due November 30)
Move to continue the hearing to the December 10th, 2019 Commission meeting
at 9:15 a.m. to adopt the resolution certifying to the County Assessor the
property tax levies for collection in 2020.
J:\Budget Adoption Info\2020\2020 Agenda Items&Resolutions\Public Hearing Cover for Nov 26 hearing-certify
Ievies.doc
MASON COUNTY CURRENT EXPENSE PROPERTY TAX LEVY
RESOLUTION NO.
WHEREAS,the Board of Mason County Commissioners has met and considered its
budget for the calendar year 2020 and,
WHEREAS,the Current Expense(District's)actual levy from the previous year was
$10,207,397.50; and,
WHEREAS,the population of Mason County is more than 10,000; and now therefore,
BE IT RESOLVED by the governing body of the taxing district(Current Expense)that
an increase in the regular property tax levy is hereby authorized for the levy to be collected in the
2020 tax year.
The dollar amount of the increase over the actual levy amount from the previous year
shall be$65,286.53,which is a percentage increase of 1%from the previous year. This increase
is exclusive of additional revenue resulting from new construction, improvements to property,
newly constructed wind turbines,any increase in the value of state assessed property,any
annexations that have occurred and refunds made. The district will collect an additional
$109,378.55 of revenue from new construction, $0 from refunds levied by the Treasurer, and
$1,322.67 from state assessed utilities.
This resolution reserves unutilized levy for banked capacity.The current banked capacity
reserved for the year 2020 is$0.
ADOPTED this day of 2019.
BOARD OF MASON COUNTY COMMISSIONERS
Kevin Shutty,Chairperson
Randy Neatherlin, Commissioner
Sharon Trask,Commissioner
ATTEST:
Melissa Drewry,Clerk of the Board
APPROVED AS TO FORM:
Tim Whitehead,Chief Deputy Prosecuting Attorney
MASON COUNTY 2020 ROAD PROPERTY TAX LEVY
RESOLUTION NO.
WHEREAS,the Board of Mason County Commissioners has met and considered its
budget for the calendar year 2019 and,
WHEREAS,the Road Fund(District's)actual levy from the previous year was
$10,946,150.91;and,
WHEREAS,the population of Mason County is more than 10,000;and now,therefore,
BE IT RESOLVED by the governing body of the taxing district(Road)that an increase
in the regular property tax levy is hereby authorized for the levy to be collected in the 2020 tax
year.
The dollar amount of the increase over the actual levy amount from the previous year
shall be$66,283.09 which is a percentage increase of 1%from the previous year. This increase
is exclusive of additional revenue resulting from new construction, improvements to property,
newly constructed wind turbines,solar,biomass, and geothermal facilities,and any increase in
the value of state assessed property,any annexations that have occurred and refunds made.
This resolution reserves unutilized levy for banked capacity.The current banked capacity
reserved for the year 2020 is$0.
ADOPTED this day of 2019.
BOARD OF MASON COUNTY COMMISSIONERS
Kevin Shutty,Chairperson
Randy Neatherlin,Commissioner
Sharon Trask,Commissioner
ATTEST:
Clerk of the Board
APPROVED AS TO FORM:
Tim Whitehead,Chief Deputy Prosecuting Attorney