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HomeMy WebLinkAbout2020/04/13 - Briefing Packet Pursuant to Proclamation by the Governor 20-28, in-person attendance to Commission meetings is temporarily prohibited. Our Commission meetings are live streamed at http://masonwebtv.com/ and we will accept public comment via email — Mdrewry(abco.mason.wa.us; or mail to Commissioners Office, 411 North 5th Street, Shelton, WA 98584; or call 360-427-9670 ext. 419. If you need to listen to the Commission meeting via your telephone, please provide your telephone number to the Commissioners'office no later than 4 p.m. the Friday before the meeting. We intend to limit our meetings to discuss and/or take action on only necessary and routine matters or matters necessary to respond to the COVID-19 outbreak and current public health emergency. BOARD OF MASON COUNTY COMMISSIONERS DRAFT BRIEFING MEETING AGENDA 411 North Fifth Street, Shelton WA 98584 Week of April 13, 2020 Monday, April 13, 2020 Commission Chambers 9:00 A.M. Support Services — Frank Pinter 9:45 A.M. Community Services — Dave Windom 10:00 A.M. Public Works — Loretta Swanson Utilities & Waste Management Commissioner Discussion — as needed Briefing Agendas are subject to change,please contact the Commissioners'office for the most recent version. Last printed 04/09/20 at 9:53 AM If special accommodations are needed,contact the Commissioners'office at ext.419,Shelton 4360-427-9670;Belfair #275-4467,Elma 4482-5269. MASON COUNTY COMMISSIONER BRIEFING INFORMATION FOR WEEK OF April 13, 2020 In the spirit of public information and inclusion, the attached is a draft of information for Commissioner consideration and discussion at the above briefing. This information is subject to change, additions and/or deletion and is not all inclusive of what will be presented to the Commissioners. Please see draft briefing agenda for schedule. CO 1854 Mason County Support Services Department Budget Management • ' cna� 411 North 5th Street Commissioner Administration Emergency Management Shelton, WA 98584 Facilities, Parks&Trails 360.427.9670 ext. 419 Human Resources Information Services Labor Relations Risk Management MASON COUNTY COMMISSIONER BRIEFING ITEMS FROM SUPPORT SERVICES April 13, 2020 • Specific Items for April 13 Briefing- o Notice to employees regarding Partial County Closure declared on 3/24/20 pursuant to Stay Home—Stay Healthy Order - Frank o Additional funding available from Department of Commerce and request from Community Foundation COVID-19 Mason County Response Fund — Frank o Medical Emergency and Disaster Leave Sharing Policy— Frank o Grant Funding Opportunities - Jennifer o March Financials - Jennifer • Commissioner Discussion J:\DLZ\Briefing Items\2020\2020-04-13.docx MEMORANDUM To: All Employees, Elected Officials and Directors From: Mason County Commissioners Date: April 13, 2020 Subject: Closure Pay(same as paid administrative leave) The Mason County Board of Commissioners authorized Closure Pay (paid administrative leave) effective March 23, 2020 in response to the COVID-19 pandemic and Mason County's need to find a balance of providing essential government services and attending to our employee's personal needs and safety. Anticipating the Governor's Order to Stay Home-Stay Healthy will be lifted in May, we need to plan to return to work in May, the exact date is to be determined. In anticipation of bringing employees back, Elected Officials and Directors will need to determine how best to serve the public and still accomplish social distancing where possible. For those employees unable to return to work due to any of the following reasons, they will be required to use appropriate leave to cover their absence from work. Closure Pay will no longer be offered. Families First Coronavirus Response Act (FFCRA) —expands the Federal Medical Leave Act (FMLA) which contains provisions requiring protected and partially-paid leave for employees forced to miss work when their child's school is closed due to the outbreak, as well as provisions creating a right to emergency paid sick leave for certain absences related to the outbreak.This FFCRA will remain in effect through December 31, 2020. Public Health Emergency Leave (PHEL):An eligible employee is entitled to take up to 12 weeks of protected leave if the employee is unable to work based on a need to care for a child under the age of 18 due to closure of the child's school or unavailability of the child's childcare provider due to a public health emergency(COVID-19). 1. Department of Labor (DOL) regulations indicate that to be eligible for PHEL leave, an employee must represent that no other suitable person will be providing care for the child during the period for which the employee is receiving family medical leave. 2. Elected Officials may allow employees to take PHEL/FMLA intermittently, but are not required to do so. 3. Paid Leave Requirements—The first 10 days of PHEL/FMLA may be unpaid, but employees must be allowed to use their accrued leave(vacation, personal,sick,or comp time);the use of accrued leave is the employee's choice. Employees may also be entitled to use Emergency Paid Sick Leave (EPSL,described below)during the first 10 days of PHEL/FMLA leave. i. For leave beyond the first 10 days, the employer must pay the employee at least two-thirds of the employee's regular pay. The remaining 1/3 of an employees pay can be substituted with accrued leave of leave without pay. ii. Paid leave for PHEL (the 10 weeks allowable) shall not exceed $200 per day and $10,000 in the aggregate, per employee. • Documentation under PHEL/FMLA: DOL regulations state that an employee seeking PHEL/FMLA or SPSL leave must provide the employer with documentation containing: (i)the employee's name; (ii)date(s)for Page 1 which leave is requested; (iii) qualifying reason for the leave; and (iv) an oral or written statement that the employee is unable to work due to the qualifying reason. For PHEL/FMLA leave or where EPSL is used to care for a child due to a school closure or the unavailability of a child care provider,the employee must also provide: (v) the name of the son or daughter being cared for; (vi) the name of the school, place of care or childcare provider that has closed or become unavailable; and (vii) a representation that no other suitable person will be caring for the child during the period for which the employee is taking leave; and if the child needing care is older than 14 and the care is during daylight hours, a statement that "special circumstances" exists requiring the employee to provide care. The IRS guidance is available here: https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-required-paid-leave-provided-by-small- and-midsize-businesses-faqs.. Emergency Paid Sick Leave (EPSL):An eligible employee is provided up to 10 days (80 hours and prorated for part- time employees) of Emergency Paid Sick Leave for coronavirus-related reasons listed in (1), (2),or(3). Where leave is taken for reasons listed in (4), (5), or(6),the required sick leave benefit is capped at two-thirds of the employee's regular rate of pay.This sick leave is in addition to leave benefits already available to employees under other policies.This law is in effect through December 31, 2020.The following employees are entitled to us EPSL if unable to work for the following reasons: 1. The employee is subject to a federal,state, or local quarantine or isolation order related to COVID-19. DOL regulations provide that "a quarantine or isolation order includes quarantine, isolation, containment, shelter-in-place, or stay-at-home orders issued by any Federal, State,or local government authority that cause the Employee to be unable to work even though his or her Employer has work that the Employee could perform but for the order. This also includes when a Federal, State, or local government authority has advised categories of citizens (e.g., of certain age ranges or of certain medical conditions) to shelter-in- place, stay-at-home, isolate, or quarantine,causing those categories of Employees to be unable to work even though their Employers have work for them." 2. The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19. 3. The employee is experiencing symptoms of COVID-19 and is seeking a medical diagnosis. 4. To care for an individual who is self-isolating for one of the reasons described above in (1) and (2) under this section. 5. To care for the employee's child under age 18 due to closure of the child's school or unavailability of the child's childcare provider due to COVID-19 precautions. 6. The employee is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor. We do not have guidance on what exactly this is yet. 7. Elected Officials may allow employees to take PHEL/FMLA intermittently, but are not required to do so. • Use of Paid Sick Leave;Sequencing with Other Leave: Employees will be entitled to access EPSL immediately; regardless of how long they have been employed with the County. Employees may access EPSL first, before using other forms of paid leave available to them; in other words; an employer cannot force the employee to exhaust other forms of paid leave before using emergency paid sick leave.An employee may be eligible for both PHEL/FMLA and EPSL. Where an employee is absent for a leave covered by both sections of the law, an employee could access the emergency paid sick leave first during the two initial weeks of unpaid PHEL/FMLA, then take the remaining PHEL/FMLA leave. Alternatively, an employee might elect to take PHEL/FMLA first, using accrued leave during the first two weeks of unpaid PHEL/FMLA; the employee could then use emergency paid sick leave and the remaining PHEL/FMLA consecutively to extend the overall duration of the protected leave. Page 2 • Documentation under EPSL: DOL regulations state that an employee seeking PHEL/FMLA or EPSL leave must provide the employer with documentation containing: (i)the employee's name; (ii) dates) for which leave is requested; (iii) qualifying reason for the leave; and (iv) an oral or written statement that the employee is unable to work due to the qualifying reason. Depending on the type of leave being requested, DOL regulations require that an employee provide the following additional information to substantiate the leave request: 1. Where ESPL is requested due to a quarantine or isolation order, the name of the government entity issuing the order; 2. Where EPSL is requested due to the recommendation of a health care provider to self-quarantine,the name of the health care provider making the recommendation; or 3. For PHEL/FMLA leave or where EPSL is used to care for a child due to a school closure or the unavailability of a childcare provider,the employee must also provide: • the name of the son or daughter being cared for; i. The name of the school, place of care or childcare provider that has closed or become unavailable; and ii. A representation that no other suitable person will be caring for the child during the period for which the employee is taking leave. Mason County employees may also use Washington Paid Family Medical Leave, based on eligibility of caring for yourself or a family member as outlined in their guidelines.The guidelines can be found at https:Hpaidleave.wa.gov/find-out-how-paid-leave-works/ Please accept our sincere thanks for your dedication to Mason County during this most difficult time. BOARD OF MASON COUNTY COMMISSIONERS Sharon Trask Randy Neatherlin Kevin Shutty Chair Commissioner Commissioner Page 3 MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Frank Pinter DEPARTMENT: Support Services EXT: BRIEFING DATE: March 13, 2020 PREVIOUS BRIEFING DATES: If this is a follow-up briefing, please provide only new information INTERNAL REVIEW (please check all that apply): ❑ Budget/Finance ❑ Human Resources ❑ Legal ❑ Other — please ex Iain ITEM: Additional Funding available form Department of Commerce and request from Community Foundation COVID-19 Mason County Response Fund EXECUTIVE SUMMARY: CDBG Microenterprise Grant— DOC has offered to change the $90,000 of loan guarantees to 100% forgivable grants if the county agree and wants to reverse the de-obligation amendment request previously. No action required other than to rewrite a scope of work with DOC and E4E. CDBG Public Service Grant via CAC Lewis and Mason County —The DOC has added to this grant $126,878 to be used in a manner specified in the grant application. No action required, the funds are already encumbered. We have 60 days to put forward a scope of work. Community Foundation COVID-19 Mason County Response Fund request for a donation. Attached is a copy of the Thurston County donation using Housing 2163 funds. The fund in Mason County had approximately $300,00 of EFB for 2020. BUDGET IMPACT: No impact for the two CDBG Grants other than to supplement revenue and equal expenses. If a donation is made to Response Fund will need budget adjustment to authorize the expense (donation). PUBLIC OUTREACH: NA RECOMMENDED OR REQUESTED ACTION: Recommendation to approve CAC to accept the funding and work with CAC and EDC to come up with a modified scope of work acceptable to the BOCC ATTACHMENTS: Letter from Thurston County BOCC Briefing Summary 4/8/2020 COUNTY COMMISSIONERS John Hutchings ' District One Gary Edwards District Two THURSTON COUNTY Tye Menser District Three SINCE 1892 BOARD OF COUNTY COMMISSIONERS March 26,2020 Chris Wells Executive Director United Way of Thurston County 3535 7th Avenue SW Suite 201 Olympia,WA 98502 CWells@unitedway-thurston.org Mindie Reule President&CEO Community Foundation of South Puget Sound 212 Union Avenue SE Suite 102 Olympia,WA 98501 MReule@thecommunitvfoundation.com Dear Ms.Wells&Ms. Reule, The Thurston County Board of Commissioners (BoCC)would like to thank you both for your briefing on March 19, 2020, regarding the COVID-19 Response Fund. We commend you and all your efforts to help our community mitigate some impacts associated with this unprecedented emergency. The needs related to the COVID-19 are increasing and our financial ability to respond to these needs are diminishing every day. We appreciate United Way/Community Foundation for their continued support and emergency efforts within our community. Thus,the BoCC recognizing this present need, has authorized$75,000 toward this effort. The source of funding for the$75,000 are from Document Recording Fees (fund 2163),which mandates meeting the specific requirements listed below: Requirements for use of 2.163 funds • 2163 Funds are intended to be used to assist homeless persons and families,or those about to become homeless. Beneficiaries of programs supported with 2163 funds must be below 30% area median income, based on family size. In addition,for all practical purposes,the funded activities must be identified in the County's 5-Year Homeless Crisis Response Plan (HCRP). • In addition, it would be the County's preference if 2163 funds spent to address the COVID-19 outbreak are in alignment with and allocated in coordination with the County's COVID-19 Outbreak Emergency Housing Grant (EHG) Plan which is required by the Washington State Department of Commerce. The core activities of the Plan are identified in the 5-Year HCRP and eligible uses for 2163 funds. Building#1,Room 269,2000 Lakeridge Drive SW,Olympia,Washington 98502-6045 (360)786-5440 TDD/TYY 711 or 1-800-833-6388 The BoCC has directed staff to work directly with you to get the necessary paperwork in place. Please contact Thomas Webster, Program Manager for Housing and Homeless Prevention, by e-mail at webstet@co.thurston.wa.us,or by phone at(360) 280-6265,to make these funds available to you as soon as possible. The Board and Thurston County value your work and appreciate the assistance you are giving to those in need within our community during this time.Thank you. Sincerely, _-�� � ,A John Flutchings,Chair Tye M; nser,Vice-Chair Gary Ed ds, Commissioner MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Frank Pinter DEPARTMENT: Support Services EXT: BRIEFING DATE: March 13, 2020 PREVIOUS BRIEFING DATES: If this is a follow-up briefing, please provide only new information INTERNAL REVIEW (please check all that apply): ❑ Budget/Finance ❑ Human Resources ❑ Legal ❑ Other — please explain ITEM: Medical Emergency and Disaster Leave-Sharing Policy EXECUTIVE SUMMARY: Discuss a policy and procedures to implement a Leave-Sharing Plan to offer to all county staff the ability to donate accrued leave into a leave-sharing pool and for employees to receive paid leave for purposes defined within the policy BUDGET IMPACT: Potential budget impact between departments PUBLIC OUTREACH: NA RECOMMENDED OR REQUESTED ACTION: Recommendation to approve after modifications recommended by BOCC ATTACHMENTS: Medical Emergency and Disaster Leave-Sharing Policy Briefing Summary 4/8/2020 .}reoN COU ��A Mason County Public Health Emergency & Major Disaster Leave- Sharing Plan for County Employees, ISM Policies and Procedures I. PURPOSE: The purpose of this policy is to provide guidance and establish procedures in the event a pandemic illness, public health emergency or major disaster is expected to occur, or currently is taking place, which may affect the operations of Mason County and/or pose a risk to the health or safety of staff and the community at large. This policy provides procedures for the Public Health Emergency Major Disaster Leave- Sharing Plan only and shall not be considered for any other medical or family emergency as described in the Mason County Personnel Manual. The provisions within this policy provide additional benefits beyond those which are prescribed by current Mason County Policy, current Collective Bargaining Agreements, Washington State and Federal Law. The provisions within this policy do not create or permit any adverse employment actions beyond those which are prescribed by current Mason County Policy, current Collective Bargaining Agreements, Washington State and Federal Laws. Furthermore, these Policies and Procedures are only in effect until the Declaration of Emergency ends. No actions available in this Policy will survive the end date of the Declaration of Emergency or Disaster. II. SCOPE: This policy applies to all Mason County Departments, Elected Offices and employees. III. DEFINITIONS: A. Major Disaster: a. A major disaster as declared by the President under §401 of the Stafford Act, 42 U.S.0 §5170, that warrants individual assistance or individual and public assistance from the federal government under the Act, b. A major disaster or emergency as declared by the President pursuant to 5 U.S.0 § 6391, in the case of employees described in the statute B. Pandemic: an outbreak of a disease that occurs over a wide geographic area and affects an exceptionally high proportion of the population C. Pandemic & Major Disaster Leave-Sharing Plan: means a plan that meets the requirements of IRS Notice 2006-59, for a pool of donated leave which allows an employee to receive donated leave from another employee(s). Page 1 of 5 D. Leave Donor: A current employee whose voluntary written request to deposit leave in a leave bank under a major disaster leave-sharing plan. E. Leave recipient: A current employee for whom the employer has approved an application to receive leave under a major disaster leave-sharing plan. F. Family member: Any family member as defined by RCW 49.46.210. IV. REFERENCES: A. RCW 7.05 — Local Health Departments B. RCW 7.08 — Combined County-County Health Departments C. RCW 70.26 — Pandemic Influenza Preparedness D. RCW 38.52.070 — Emergency Powers E. RCW 49.46.210 — Paid Sick Leave F. RCW 36.16.100 — Offices to be open certain days and hours G. RCW 49.46.210 — Paid Sick Leave "Family Member" defined H. RCW 41.04.665 — Leave-Sharing Program I. WAC 296-128-710 — Shared Leave J. Mason County Comprehensive Emergency Management Plan K. Mason County Personnel Policies Specifically Sec 4.5 L. Washington Department of Health:doh.wa.gov M. HR6201- Emergency Family & Medical Leave Expansion Act N. Families First Coronavirus Response Act (FFCRA) O. IRS Revenue Ruling 90-29 P. IRS Notice 2006-59 V. POLICY: Effective the date of the Declaration of Emergency by the President of the United States on March 13, 2020, it will be the policy of Mason County to take all appropriate measures needed to address a major disaster or a pandemic and protect public health. Protecting the community and County staff is a top priority and this policy establishes guidance on the use of Paid Leave-Sharing for County employees. VI. PROCEDURES: The following procedures are established to minimize disease exposure and maintain County operations in the event that a major disaster or a pandemic becomes a threat to the health or safety of County employees, their families, and the community at large. A. General Tax Rule: donating leave under an employer-sponsored leave- sharing program is treated as an assignment of income that is taxable to the employee who is donating the leave and is subject to income tax and employment tax withholding. B. Leave-Sharing for Medical & Disaster Emergencies Tax Rule: According to the IRS (Rev. Ruling 90-29) a leave-sharing program that allows donated leave to be used only for medical emergencies results in taxation to the leave recipients and not to the leave donors. The donated leave must be used for Page 2 of 5 purposes related to the medical disaster. C. Duration of Leave-Sharing Pool: Donated leave shall only be available for 90 days after the termination of the Declaration of Medical Emergency. D. Donating Leave: For the purpose of this policy only, an employee has the option to donate accrued sick leave and/or other accrued leave to the Donated Leave Pool. a. No employee may transfer annual leave hours to the pool if such transfer would leave the transferring employee with less than forty (80) hours of credited annual leave. b. No employee may transfer accumulated sick leave to the pool if such transfer leaves the transferring employee with less than one hundred twenty (120) hours of credited sick leave. c. The amount of leave donated cannot exceed the maximum amount of leave that an employee normally accrues during the year. d. Employees may not donate leave to a specific recipient. e. Donated hours will be converted to cash value in the Leave-Sharing Pool. f. Employees donating leave paid for via a Federal Grant cannot donate leave into this program. g. Employees that meet these requirements may donate to the Leave- Sharing Pool via the form attached. E. Receiving Donated Leave: To receive donated leave an employee must satisfy qualifications a. —f. below and qualifying criteria in Sec E, a. —f. below and submit their request in writing (form attached) describing the medical emergency. Approved requests will be forwarded to Human Resources for administration and subsequently to Payroll for processing. a. An employee who needs leave that is related to the Public Health Disaster and is likely to cause the employee to go into a leave without pay status. b. The employee has less than 40 hours of combined sick and annual leave accrued as of the previous month. c. Employees receiving donated leave shall not receive more than eighty (80) hours per approved request from the Leave-Sharing Pool. An employee may submit more than one request, however each subsequent request will be met only if there are donated hours leftover after all other first requests of employees are met. Page 3 of 5 d. Employees receiving donated leave shall continue to accrue annual and sick leave at the same rate as if the employee were in a paid leave status. e. Employees receiving donated leave shall receive leave at his or her normal rate of pay. f. Employees may not cash out Shared Sick Leave in lieu of using Shared Sick Leave or upon termination or retirement, from this Leave-Sharing Pool. F. Qualifying Event: To be eligible to receive donated leave an employee must satisfy one of the following criteria: a. Quarantined or Isolated: When quarantine or isolation of an employee is ordered by State or County Health Officials due to a pandemic illness. Employees must not return to work until they have been free of illness symptoms (fever, temperature above 98.6°, chills, sore throat, etc.) for at least 72 hours (or any longer applicable incubation period determined by the appropriate health authority) or are deemed no longer infectious by a medical professional. Documents may be required. b. Advised by health care provider to self-quarantine due to illness concerns: Employees who have an illness or are experiencing flu-like symptoms (as then-defined by the applicable health authorities), are prohibited from coming to work and are encouraged to consult their physician. Employees must not return to work until they have been free of illness symptoms (fever, temperature above 98.60, chills, sore throat, etc.) for at least 72 hours (or any longer applicable incubation period determined by the health authority) or are deemed no longer infectious by a medical professional. Documents may be required. c. Experiencing pandemic symptoms and seek medical attention: Employees reporting to work who exhibit symptoms of an illness will be sent home and encouraged to consult their physician. Employees must not return to work until they have been free of illness symptoms (fever, temperature above 98.6°, chills, sore throat, etc.) for at least 72 hours (or any longer applicable incubation period determined by the appropriate health authority) or are deemed no longer infectious by a medical professional. Documents may be required. d. Caring for an individual "immediate family member" subject to quarantine, isolation or self-quarantine: If the illness of an employee's "immediate family member" interferes with reporting to work in a timely manner, the employee is responsible for notifying their supervisor pursuant to the provisions of the Personnel Policies or applicable collective bargaining agreement. Employees must not return to work until their family members have Page 4 of 5 been free of illness symptoms (fever, temperature above 98.60, chills, sore throat, etc.) for at least 72 hours (or any longer applicable incubation period determined by the appropriate health authority) or are deemed no longer infectious by a medical professional. Documents may be required. e. Child Care: If the school or place of care of an employee's child or dependent is closed due to pandemic, and the employee must provide care for the child or dependent. Documents may be required. f. Major Disaster: If an employee has been adversely affected by a major disaster if the employee or a family member of the employee has experienced severe hardship that requires the employee to be absent from work. G. Distribution of Donated Leave: Shall be distributed via a Leave-Sharing Board to be a size determined and appointed by the Board of County Commissioners. H. Value of Leave: Donated hours will be valued in the Leave-Sharing Pool at the cash equivalent of the hourly salary of the donating employee. I. Conversion to cash: Donated leave is not eligible for cash out under any circumstance. J. Treatment of Remaining Leave: If more leave is donated than is used, the hours of leave that remain shall be returned to the employee(s) donating the leave on a pro rata basis in proportion to their contribution of value Page 5 of 5 MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Jennifer Beierle DEPARTMENT: Support Services EXT: 532 BRIEFING DATE: April 13, 2020 PREVIOUS BRIEFING DATES: N/A ITEM: Grant Funding Opportunities EXECUTIVE SUMMARY: There are grant funding opportunities that departments within the County have expressed an interest in applying for. In order to secure the grant funding the county has 3 options: 1. Contract with a grant writer on an individual grant basis 2. Hire a grant writer as an employee 3. Apply for the grants using existing staff There are drawbacks and benefits to all 3 options. BUDGET IMPACTS: Contracting: Approximately $2,500 to $5,000 per grant Fully loaded FTE: Approximately $90,000 Annually RECOMMENDED OR REQUESTED ACTION: Recommend the Board discuss the benefits and drawbacks of the 3 presented options for securing available grant funding and decide on one of the available options. ATTACHMENTS: N/A C:\Users\dlz.MASON\AppData\Local\Microsoft\Windows\INetCache\Content.Outlook\XJ48NAGT\Briefing Summary 4.13.2020-Grant Writing Options.doc MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Jennifer Beierle DEPARTMENT: Support Services EXT: 532 BRIEFING DATE: April 13, 2020 PREVIOUS BRIEFING DATES: N/A ITEM: Mason County Monthly Financial Report: March 2020 EXECUTIVE SUMMARY: Review of Cash Balances, and Current Expense Revenues and Expenditures through March 2020. BUDGET IMPACTS: N/A RECOMMENDED OR REQUESTED ACTION: N/A ATTACHMENTS: Mason County Monthly Financial Report: March 2020 J:\Budget Office\Briefmg, Agenda,&Public Hearing Items\2020\13riefing Summary 4.13.2020-March 2020 Financial Report.doc COLN�A MASON COUNTY MONTHLY "PvCH 2020 FINANCIAL REPORT JAFinancials\2020 Financials\2020 March Financial Report wee°" copNr A MASON COUNTY MONTHLY FINANCIAL ,x{;x REPORT AUMCH 2020 2019 vs 2020 Current Expense Revenue Comparison Revenue Revenue Collected Collected Actual dif 2019 Department Name 2019 Budget Through End Uncollected %2019 2020 Budget Through End Uncollected %2020 vs 2020 of Month Revenue of Month Revenue WSU Extension $ 15,440 $ 16,286 $ 846 105% $ 19,000 $ - $ (19,000) 0% $ (16,286) Assessor 6,000 1 (5,999) 0% 7,000 35 (6,965) 1% 34 Auditor 744,371 164,321 $ (580,050) 22% 1,029,190 355,773 $ (673,417) 35% 191,452 Emergency Management 83,207 - (83,207) 0% 64,648 3,863 (60,785) 6% 3,863 Facilities&Grounds - 200 $ 200 0% - 200 $ 200 0% - Human Resources - - - 0% - - - 09'° - Clerk 307,805 55,322 $ (252,483) 18% 328,058 30,718 $ (297,340) 9% (24,604) Commissioners 824 - (824) 0% - - - 0% - Support Services 700 1,596 $ 896 228% 700 66 $ (634) 9% (1,530) District Court 893,787 251,521 (642,266) 28% 978,652 250,483 (728,169) 26% (1,037) Community Development 1,667,810 386,448 $ (1,281,362) 23% 1,790,810 573,028 $ (1,217,782) 32% 186,580 Parks&Trails 42,200 9,101 (33,099) 22/° 44,000 12,150 (31,850) 28% 3,049 Juvenile Court Services 1,026,628 265,865 $ (760,763) 26% 1,161,972 258,172 $ (903,800) 22% (7,693) Prosecutor 182,232 29,874 (152,358) 16% 192,951 30,262 (162,689) 16% 389 Child Support Enforcement 206,367 28,464 $ (177,903) 14% 209,515 29,280 $ (180,235) 14% 816 Coroner 39,000 17,360 (21,640) 45% 35,000 11,200 (23,800) 32% (6,160) Sheriff 1,147,619 290,613 $ (857,006) 25% 1,017,443 312,377 $ (705,066) 31% 21,764 Indigent Defense 204,767 1 68,263 (136,504) 33% 204,767 66,912 (137,855) 33% (1,351) Superior Court 48,550 9,657 $ (38,893) 20% 68,927 5,639 $ (63,288) 8% (4,017) Family Court 2,500 344 (2,156) 14% 2,500 400 (2,100) 16% 56 Therapeutic Court 349,648 12,794 $ (336,854) 4% 610,884 53,918 $ (556,966) 9% 41,124 Murder Expenditures - 0% - - 0% Treasurer 24,726,117 4,202,926 $ (20,523,191) 17% 26,348,450 4,349,383 $ (21,999,067) 17% 146,457 Indirect Payments from OthE 3,922,058 899,979 (3,022,079) 23% 3,829,804 397,115 (3,432,689) 10% (502,864) Totals $ 35,617,630 $ 6,710,933 $ (28,906,697) 19% $ 37,944,271 $ 6,740,976 $ (31,203,295)1 18% $ 30,043 r'°B-enchmark for Month is-25% 2 J:\Financials\2020 Financials\2020 March Financial Report MASON COUNTY MONTHLY RCH 2020 FINANCIAL REPORT Treasurer Department Receipts Treasurer H001-260-000 2019 Budget 2019 YTD This Month %2019 2020 Budget 2020 YTD This Month %2020 REAL&PERSONAL PROPERTY TAXES 10,169,566 996,246 0 10% 10,383,385 973,062 785,203 9% SALES TAX TITLE PROPERTY - - 0 0% - - 0 0% LOCAL RETAIL SALES&USE TAX 5,225,000 1,355,119 0 26% 6,000,000 1,495,169 449,178 25% LOCAL PUBLIC SAFETY-CITY 37,000 11,984 0 32% 37,000 12,560 3,984 34% CRIMINALJUSTICE 600,000 174,897 0 29% 600,000 190,101 58,145 32% LEASEHOLD EXCISE TAX 35,000 5,334 0 15% 35,000 6,996 6,996 20% FOREST EXCISE TAX - 29,427 0 0% 225,000 - 0 0% FRANCHISE FEES 510,000 129,393 0 25% 520,000 122,919 0 24% PAYMENT IN LIEU OF TAX/B OF L 275,000 - 0 0% 289,000 - 0 0% PUD PRIVILEGE TAX 700,000 - 0 0% 725,000 - 0 0% DNR OTHER TRUST 2 100 53 0 53% 100 12 0 12% CITY-COUNTY ASSISTANCE 1,362,676 345,880 0 25% 1,415,000 388,157 388,157 27% DNR PILT NAP/NRCA 4,000 - 0 0% 4,000 - 0 0% CRIMINALJUSTICE-COUNTIES 680,000 165,332 0 24% 680,000 185,157 0 27% ADULT COURT COST-JUVENILE OFFE 5,000 1,151 0 23% 5,000 1,235 412 25% CRIMINAL JST-MARIJUANA ENFORCE 85,000 20,382 0 24% 85,000 21,238 21,238 25% DUI-OTHER CRIMINAL JUSTICE A 15,400 3,670 0 24% 15,400 3,606 0 23% LIQUOR/BEER EXCISE TAX 116,920 28,048 0 24% 116,920 - 0 0% LIQUOR CONTROL BOARD PROFITS 205,000 50,222 0 24% 205,000 80,179 50,183 39% IN LIEU OF-CITY OF TACOMA 175,000 47,926 0 27% 190,000 31,951 0 17% TREASURER'S FEES - - 0 0% - 8 0% PAYMNT FOR SRVCS-MASON LK DIST 475 0 0% 475 - 0 0% PAYMNT FOR SRVCS-ISLAND LK FND 100 0 0% 120 0 0% CHARGES FOR SRVCS-MACECOM 1,400 - 0 0% 1,300 - 0 0% RETURNED REMITTANCE(NSF)FEES 2,400 480 0 20% 2,400 320 80 13% REET COLLECTION FEES 100,000 20,976 0 21% 100,000 19,287 8,743 19% REET COLLECTIONS COSTS 9,000 1,960 0 22% 9,000 2,020 670 22% TREAS.FIRE PROTECTION ASSESSM 15,000 2,406 0 16% 15,000 2,152 1,743 14% 3 Treasurer Department Receipts Treasurer#001-260-000 2019 Budget 2019 YTD This Month %2019 2020 Budget 2020 YTD This Month %2020 TREAS OTHER WORD PROCESSING 400 75 0 19% 575 18 13% PUBLIC DISCLOSURE CHGS SRVCS 10 - 0 0% 5 0 0% DATA PROCESSING SERVICES 2,000 1,400 0 70% 100 0 0% GAMBLING TAX PENALTY - 150 0 0% - 100 0 0% REAL&PERSONAL PENALTY 66,652 0 0% 350,000 67,979 27,893 19% PERSONAL PROP FILING PEN - 2,117 0 0% 5,000 3,159 2,660 63% PENALTY ON REAL&PERSONAL PRO 350,000 40,751 0 12% - 21,474 7,460 0% FAILURE TO LIST PERSONAL PROP 5,000 1,556 0 31% - - 0 0% INTEREST&OTHER EARNINGS 600,000 174,980 0 29% 800,000 211,785 67,250 26% INVESTMENT SERVICE FEES(TREAS. 24,000 6,432 0 27% 25,000 5,342 1,704 21% INT.ON CONT.NOTES-ACCTS.HELD,S 8,500 4,205 0 49% 8,500 4,110 1,495 48% LEASEHOLD EXCISE TAX INTEREST - 2 0 0% - 2 2 0% EXCISE INTEREST 50 7 0 14% 50 27 25 55% INV PURCHASED INT - (888) 0 0% - - 0 0% INTEREST ON DELINQUENT PR TAX 650,000 161,774 0 25% 650,000 145,899 54,994 22% RENTS/LEASES-DNR TRUST 500,000 3,035 0 1% 1,000 2,985 0 298% RENTS/LEASES-DNR TMBR TRUST 1 - 22,615 0 0% 500,000 75,207 11,972 15% UNCLAIMED MONEY/PROCEEDS-SALES - 102,248 0 0% 60,000 60,945 0 102% TREASURER TAX FORECLOSURE TRUST 32,000 - 0 0% 64,000 - 0 0% CASH ADJUSTMENTS/OVER-UNDER 10 204 0 2036% 20 384 381 1920% TAX DISTRIBUTION ROUNDING10 (0) 0 -3% - - 0 0% MISCELLANEOUS-OTHER REVENUE (484) 0 0% 100 - 0 0% ROAD DIVERSION 2,160,000 214,661 0 10% 2,160,000 204,451 165,616 9% SALE OF TAX TITLE PROPERTY - - 0 0% - (1,514) (1,514) 0% LEASEHOLD EXCISE TAX 5,000 (782) 0 -16% 5,000 (371) (371) -7% TIMBER EXCISE TAX 53,000 7,013 0 13% 53,000 - 0 0% DNR OTHER TRUST 2 50 13 0 0% 50 (952) (955) -1904% OTHER INT-DNR INTEREST 50 11 0 22% 50 10 3 20% RENTS&LEASES/DNR OTHR TRST 1 2,500 717 0 29% 2,500 12,058 (3,591) 482% SPACE AND FACILITIES LEASES 4,500 - 0 0% 4,500 - 0 0% Grand Total $24,726,117 $4,199,353 $01 17% $16,348,450 $4,349,383 $2,109,772 17% Unaudited *Benchmark for Month is 25% 4 Cpb4 MASON COUNTY MONTHLY FINANCIAL MARCH 2020 REPORT 2019 vs 2020 Expenditure Comparison for Current Expense Expenditures Expenditures Unexended A1dif Department Name 2019 Budget through End of Unexended %2079 2020 Budget through End of Budget %2020 zoi9 vs 2020 Month Budget Authority Month Authority WSU Extension 253,272 $ 40,330 $ 212,942 16% 291,774 $ 47,401 $ 244,373 16% 7,071 Assessor 1,333,069 330,906 1,002,163 25% 1,433,285 369,339 1,063,946 26% 38,433 Auditor 1,341,684 291,066 1,050,618 22% 1,569,039 430,206 1,138,833 27% 1 139,140 Emergency Management 210,744 61,038 149,706 29% 232,009 74,534 157,475 32% 13,496 Facilities&Grounds 1,178,688 288,549 890,139 24% 1,302,987 257,844 1,045,143 20% (30,705) HR/Risk Mngt 733,976 149,225 584,751 20% 592,660 130,779 461,881 22% (18,445) LEOFF 65,600 21,248 44,352 320 100,044 18,508 81,536 18% (2,740) Clerk 966,980 242,932 724,048 25% 1,037,808 257,939 779,869 25% 15,007 Commissioners 356,881 82,235 274,646 23% 348,669 84,697 263,972 24% 2,462 Support Services 521,657 122,992 398,665 24% 716,397 172,195 544,202 24% 49,203 District Court 1,252,871 267,686 985,185 21% 1,291,480 289,513 1,001,967 22% 21,827 Community Development 2,123,119 492,346 1,630,773 23% 2,258,978 483,517 1,775,461 21% (8,829 Parks&Trails 489,475 111,680 377,795 23% 547,442 95,184 452,258 17% (16,496) Juvenile Court Services 1,864,106 394,944 1,469,162 21% 1,943,451 444,603 1,498,848 23% 49,659 Prosecutor 1,607,160 319,686 1,287,474 20% 1,668,998 353,274 1,315,724 21% 33,588 Child Support Enforcement 208,739 42,537 166,202 20% 210,658 47,178 163,480 22% 4,641 Coroner 309,254 82,196 227,058 27% 321,934 58,501 263,433 18% (23,696) Sheriff 10,648,170 2,621,165 8,027,005 25% 10,686,824 2,584,083 8,102,741 24% 37,082 Traffic Policing 2,159,999 539,055 1,620,944 25% 2,597,217 555,028 2,042,189 21% 15,973 Courthouse Security 170,740 36,479 134,261 21% 170,740 41,387 129,353 24% 4,909 Indigent Defense 1,004,242 238,697 765,545 24% 1,127,136 265,912 861,224 24% 27,215 Superior Court 880,362 199,717 680,645 23% 986,175 219,781 766,394 22% 20,064 Family Court 2,500 - 2,500 0% 2,500 1,070 1,430 43% 1,070 Therapeutic Court 349,039 70,996 278,043 20% 617,849 130,079 487,770 21% 59,083 Murder Expenditures 50,000 7,095 42,905 14% 50,000 - 50,000 0% (7,095) Treasurer 806,712 231,233 575,479 29% 823,053 238,267 584,786 29% 7,034 Non Departmental 3,958,247 792,162 3,166,085 20% 4,202,036 745,209 3,456,827 18% (46,954) Transfers Out to Other Funds 818,869 74,702 744,167 9% 913,913 614,590 299,323 67% 539,888 Totals $ 35,666,155 $ 8,152,898 $ 27,513,257 23% $ 38,045,056 $ 9,010,618 $ 29,034,438 24% 857,720 Unaudited *Benchmarkfor Month is 25% J:\Financials\2020 Financials\2020 March Financial Report 5 MARCH 2®2® Six Year Current Expense Specific Revenue Streams Comparison 3/31/2015 3/31/2016 3/31/2017 3/31/2018 1 3/3112019 3131/2020 Community Development Revenues 329,999 434,386 379,055 404,828 386,448 573,028 Detention &Correction Services 165,624 44,826 14,683 8,060 37,406 30,127 Current Expense Property Taxes 907,934 1,062,173 939,058 879,419 996,246 973,062 Road Diversion Property Tax 147,944 125,440 145,178 198,815 214,661 204,451 County Road Property Tax 819,630 698,304 796,713 796,186 900,473 894,730 Current Expense Sales Tax 1,005,965 990,476 1,115,448 1,211,124 1,355,119 1,495,169 Criminal Justice Taxes/Entitlements 292,585 303,256 323,212 322,399 365,432 401,337 Rural Sales &Use Tax Fund 129,711 132,507 147,815 159,853 188,826 200,722 250,000 - - 200,000 1 50,000 100,000 --- - 50,000 Com Srvcs-Homelessess Preven Filings 77,450 84,723 103,354 96,574 138,931 176,866 200,000 150,000 100,000 - 50,000 Lodging (Hotel/Motel)Tax 70,948 83,997 78,398 86,324 101,307 94,767 100,000 75,000 50,000 25,000 REET 1 Excise Tax Only 95,819 128,763 215,538 216,339 212,264 232,616 REET 2 Excise Tax Only 95,819 128,763 215,538 216,339 212,264 232,616 250,000 - 200,000 - 150.000 ------------.. --_ 100,000 50,000 L - J:\Financials\2020 Financials\2020 March Financial Report 6 (:Of,It ? MASON COUNTY MONTHLY �{ FINANCIAL REPORT "PvCH 202® REVENUE MONTH 12019 REVENUE 1 2020 REVENUE DIFFERENCE JANUARY $ 417,707.75 $ 455,733.71 $ 38,025.96 FEBRUARY $ 522,335.70 $ 590,257.14 $ 67,921.44 MARCH $ 415,075.81 $ 449,177.66 $ 34,101.85 APRIL $ 367,492.05 $ (367,492.05) MAY $ 530,280.53 $ (530,280.53) JUNE $ 489,373.95 $ (489,373.95) JULY $ 517,176.50 $ (517,176.50) AUGUST $ 614,829.65 $ (614,829.65) SEPTEMBER $ 576,324.52 $ (576,324.52) OCTOBER $ 539,794.06 $ (539,794.06) NOVEMBER $ 573,194.27 $ (573,194.27) DECEMBER $ 499,103.12 $ (499,103.12) TOTAL COLLECTED REVENUE $ 6,062,687.91 $ 1,495,168.51 Projected END OF YEAR REVENUE REVENUE BUDGETED $ 5,225,000.00 $ 6,000,000.00 $ 6,636,207.38 Yet to be Collected $ (4,504,831.49) ANTICIPATED INCREASE $ 636,207.38 12 MONTH ROLLING AVERAGE CHANGE 10.5%` PRIOR MONTH 12 MO. ROLLING AVG CHANG 8.9, J:\Financials\2020 Financials\2020 March Financial Report 7 ♦��N oppN�f' .. MARCH 2®2® Six Year Financial Recap Current Expense Recap 3/31/2016 3/31/2016 3/31/2017 3/31/2018 3/31/2019 3/31/2020 Account Receivable from Belfair Sewer 1,200,000 General Fund Operating Reserves 6,520,791 6,817,603 Contingency Reserve 1,000,000 1,000,000 Technology Replacement Reserves 200,000 200,000 Equipment&Vehicle Replacement Reserves 525,000 525,000 Accrued Leave Reserve 520,000 530,805 Current Expense Unreserved Cash (2,212,775) 866,597 This Month Current Expense Cash $ 6,454,422 $ 4,735,461 $ 2,621,706 $ 2,404,769 $ 6,553,016 $ 9,940,005 Adopted Budget on December 31st 36,198,316 40,787,973 38,545,163 36,930,990 41,404,349 49,581,229 Supplemental Appropriations - - 2,866 30,000 - - Total Budget including Supplementals $ 36,198,316 $ 40,787,973 $ 38,548,029 $ 36,960,990 $ 41,404,349 $ 49,581,229 Budgeted Beginning Fund Balance 7,234,903 8,019,728 7,309,944 3,061,750 5,786,719 11,636,958 Budgeted Ending Fund Balance 4,315,462 3,219,132 4,482,808 3,261,456 5,786,719 11,536,173 Revenue Budgets 28,649,671 33,632,301 32,398,445 33,899,240 35,617,630 37,944,271 Revenues thru This Month of each year 5,596,822 5,707,972 6,984,037 6,203,966 6,710,933 6,740,976 Budgeted Revenues Received 20% 17% 22% 18% 19% 18% Expenditure Budgets 31,882,854 38,534,111 35,342,157 33,669,534 34,721,442 38,045,056 Expenditures thru This Month of each year 7,272,694 7,799,569 7,972,528 7,979,085 8,152,898 9,010,618 Budgeted Expenditures Expended 23% 20% 23% 24% 23% 24% J:\Financials\2020 Financials\2020 March Financial Report 8 Special Fund Cash Balances 3/31/2015 3/31/2016 3/31/2017 3/31/2018 3/31/2019 3/31/2020 Rural County Sales&Use Tax Fund (.09) $ 609,998 $ 645,162 $ 176,254 $ 190,541 $ 737,955 $ 493,829 Auditor's O&M 342,151 238,405 192,671 222,577 236,139 257,706 County Roads Fund 6,598,499 7,047,061 9,661,809 8,300,797 8,951,650 10,214,136 Paths&Trails 211,514 223,132 235,365 248,758 260,513 274,196 Election Equipment Holding 203,753 237,765 262,255 298,087 168,902 188,150 Crime Victims 250,086 234,501 218,100 230,045 189,234 207,292 Victim Witness Activities 62,958 80,688 77,883 26,740 24,415 23,839 Historical Preservation Fund 75,667 47,936 36,389 36,815 36,885 32,668 Community Support Services Fund 200,562 497,417 412,585 442,216 749,389 889,784 Abatement/Repair/Demolition Fund 266,062 264,439 266,840 270,111 274,790 279,343 Reserve for Technology Fund 40,224 16,526 102,067 132,988 80,908 - REET&Property Tax Admin Asst 48,011 57,855 66,452 60,548 65,971 67,961 National Forest Safety 50,023 92,608 63,080 31,418 36,423 25,186 Trial Court Improvement Fund 86,355 51,768 74,682 88,889 103,843 117,229 Sheriff Special Funds 289,462 264,367 266,528 260,964 266,627 279,268 Public Health Fund 563,864 412,964 449,506 176,900 227,243 587,331 Law Library 85,248 83,100 83,188 78,799 74,126 69,983 Lodging(Motel/Hotel)Tax Fund 361,750 347,826 340,933 409,781 593,280 743,473 Mental Health Tax Fund 1,086,549 1,355,890 1,509,667 1,370,738 1,422,346 1,421,790 Treasurer's M&O Fund 109,768 108,360 131,597 147,945 162,178 195,426 Veterans Assistance 116,264 113,658 197,791 174,518 63,819 40,389 Skokomish Flood Zone 128,230 107,455 197,559 133,572 32,447 73,049 Mason Lake Management District 64,054 93,070 100,911 111,613 141,194 115,956 Spencer Lake Management District - - - - - 2,833 Island Lake Management District 6,867 10,060 18,391 18,355 20,869 30,881 Capital Improvement/Reet 1 Fund 1,074,753 726,683 1,705,164 1,298,735 1,625,618 1,988,458 Capital Improvement/Reet 2 Fund 1,452,457 1,840,664 1,561,405 2,345,462 1,998,523 2,634,954 Mason County Landfill 368,583 807,839 874,068 885,850 449,396 813,149 N. Bay/Case Inlet Utility 642,556 384,065 877,188 728,698 730,420 1,197,259 N. Bay/Case Inlet Utility Reserve 714 715 718 724 546 - Wastewater System Development 3,986 3,986 3,986 3,986 3,986 3,986 Rustlewood Sewer&Water 43,300 84,797 366,597 284,673 433,483 122,899 Beards Cove Water 230,757 252,001 298,448 376,897 411,582 493,887 Belfair WW&Water Reclamation 790,081 604,997 157,138 392,697 332,478 893,716 Reserve Landfill 496,537 508,416 510,826 499,682 476,982 460,201 Reserve Beards Cove Ulid 306,833 318,408 330,793 345,561 192,426 204,119 Storm Drain System Development 283,869 204,559 112,796 859 187,439 181,567 Information Technology 377,198 113,610 289,264 252,473 138,382 467,553 Equipment Rental&Revolving Fund 5,146,031 4,476,160 3,507,246 4,317,834 4,671,102 3,678,688 Unemployment Fund 94,184 136,314 135,952 195,400 151,033 138,729 Totalsl $23,169,7591 $23,095,226 $25,874,091 $25,393,248 $26,724,541 $29,910,862 J:\Financials\2020 Financials\2020 March Financial Report 9 MASON COUNTY PUBLIC WORKS—COMMISSIONER BRIEFING April 13,2020 Briefing Items ■ Set Hearing to Amend Annual Construction Program and 6-Year TIP Discussion Items ■ Essential Work—Review Contract award Status Commissioner Follow-Up Items Upcoming Calendar/Action Items Attendees: Commissioners: Public Works: Other Dept. Staff: Public: _Randy Neatherlin _Mike Collins _Kevin Shutty _Loretta Swanson _Sharon Trask _Richard Dickinson Others:(List below) MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Mike Collins, Deputy Director/County Engineer and Dave Smith, Engineering and Construction Manager DEPARTMENT: Public Works EXT: 452 BRIEFING DATE: April 13, 2020 PREVIOUS BRIEFING DATE: ITEM: Set Hearing to Amend 2020 Annual Construction Program and 2020 — 2025 6-Year TIP EXECUTIVE SUMMARY: Mason County adopted the 2020 Annual Construction program and 2020- 2025 6-Year TIP. There is need to amend both to include new revenue for the Harstine Island Polyester Overlay project and make minor mile post updates. RECOMMENDED OR REQUESTED ACTION: Recommend the Board of Commissioners set a public hearing for May 19, 2020 to amend the 2020 Annual Construction Program and 6-year TIP. Attachment Briefing Summary