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Home My WebLink About2020/11/17 - Budget Workshop MASON COUNTY BRIEFING ITEM SUMMARY FORM TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Jennifer Belerle DEPARTMENT: Support Services EXT: 532 BRIEFING DATE: November 17, 2020 PREVIOUS BRIEFING DATES: October 5, October 26, November 2, & November 9, 2020 ITEM: Overview of the 2021 Proposed Budget BUDGET IMPACTS: Changes to the General Fund budget preliminarily approved by the BOCC on 11/9/2020 include:total increases to ending fund balance of$284,254. Attached is detailed information on the changes. Decisions made by the BOCC on 11/9/2020 include: • Property tax will not be increased by 1% in the 2021 budgets. Instead the 1% will be added to banked capacity for possible use in future years. • Levy shift of$1.08M and Diversion of up to $1.08M, in lieu of full Diversion of$2.16M RECOMMENDED OR REQUESTED ACTION: Request the Board review the draft of the 2021 Mason County Budget for the general fund by department and all other funds at the fund level. ATTACHMENTS: • 2021 Mason County Proposed Budget Presentation — revenue &expenditures summary by departments within the general fund and revenues &expenditures summary by fund • Summary of Changes from 11/9/2020 Budget Workshop J:\Budget Office\Briefing,Agenda,&Public Hearing Items\2020\Briefing Summary 10.5.2020-2021 Proposed Budget Presentation.doc 2021 Mason County Proposed Budget Presentation Revenue November 17,2020 2021 BUDGET ADJUSTMENT TOTAL 2021 2021 BUDGET 202 BUDGET PLR's Approved General Fund LEVEL T02021 BUDGET LEVEL LEVEL 1 BU PILV byB06C AUDITOR BUDGET REQUESTS APPROVED PLR SUMMARY EXPLANATION Department PRELIM REQUESTS Fund Dept Prgm 000 Total Beginning Fund Balance 12,767,631 1,232,369 14,000,000 1'4,000;000: 0, - 010 Total WSU 12,000 11,500 23,500 :23,500. 020 Total Assessor 7,000 - 7,000 7,000.• - 030 Total Auditor 1,130,017 116,674 1,246,691 1,130,017. .116,674 Emergency Management 56,082 62,680 118;762 118,762, 62,b80 Funding for Extra Help position through 12/31/2020$62,680,total 050 Total position cost is$77,165&total budget impact is$14,464 055 Total Facilities&Grounds 057 Total Human Resources/Risk Management - - 070Total Clerk 366,348 366,348 366,348. .• 080 Total Commissioners - 090 Total Support Services 700 700 700- 100 Total District Court 1,010,757 - 1,010,757 •1,010,757 - - 125Total Community Development 2,177,600 2,177,600 2,177;600, Historical Preservation - 76,000 76,000 76,000; 76,000 Move Historical Preservation Fund into CE as a Dept.,Transfer cash 126 Total balance from Fund 116 to CE Dept 126 146 Total Parks&Trails 44,000 44,000- 44,000 . 170Total Juvenile Court Services 1,161,580 (142) 1,161,438 1,161,438 - 180 Total Prosecutor 248,575 - 248,575 248,575 185 Total Child Support Enforcement 159,126 159,126 159,126. 190 Total Coroner 35,000 35,000 35,000 205 Total Sheriff 878,835 122,000 1,000,835 1,000,835 20,000 Contract w/Pioneer School 240 Total Office of Public Defense 204,767 36,000 240,767 240,767 36,000 250Total Superior Court 68,350 68,350 68,350- 255 Total Family Court 2,500 2,500 2,500 256 Total Therapeutic Court 636,507 - 636,507 636,507' ' Treasurer 25,676,764 550,000 , 26,226,764 26;226,764• . (350,000) Lowered Interest Earnings&Payment in lieu of tax to match Treasurer's 260 Total more conservative estimates 300Total Non Departmental 3,853,486 450,000 4,303,486 4,303,486 • 0 300,000 305 Total Motor Pool 447,202 - 447,202 447,202 - 310 Total Non Departmental 001 Total lGeneral Fund 50,944,827 2,657,081 53,601,9.08 53,485,234'., 116;67.4 144,680 Total General Fund Revenue Excluding BFB: 38,177,196 1,424,712 39,601,908 39,485,234 116,674 144,680 Additions from or since 10/5/2020 Briefing: Addition to Beginning Fund Balance: 1,232,369 Total Change to Department Revenue since 10/5/2020 briefing: 144,680 Total Additions to General Fund 2021 Mnt Level 3 Revenue Budget since 10/5/2020 briefing: 1,377,049 2021 Mason County Proposed Budget Presentation Expenditures November 17,2020 2021 BUDGET ADJUSTMENT TOTAL 2021" 2021 BUDGET. 2021 BUDGET PLR's LEVEL 2- TO 2021 BUDGET BUDGET LEVEL 3-BOCC. "LEVEL 4=PLR. Approved by Fund AUDITOR PRELIM REQUESTS REQUESTS BOCC APPROVED PLR SUMMARY EXPLANATION Fund Dept Prgm 010Total WSU 298,662 14,859 313,521 313,520 1 - Assessor 1,415,216 5,070 1,420,286 1,420,287 AI) (70,681) Remove Appraiser 1 FTE:<$83,424>,1 Pad cellular service,Verizon,&Qless 020 Total $8,982,BOCC Tentatively approved reclass of$3,761 on 11.9.20 Auditor 1,728,895 2,726 1,731,621 1,7051618 26;003 74,659 Move.5 FTE from A's 0&M to CE:$51,077,Qless Mnt$3600,Voters Pamphlet 030 Tota l $21,377,Reallocate Exps<$1395> 050 Total Emergency Management 231,058 78,030 309,068 309,069 (1) 77,144 Add 1 temporary extra help FTE 84%grant funded by FEMA&EMPG 055 Total Facilities&Grounds 1,331,249 41,405 1,372,654 1,372,654 0 057 Total Human Resources/Risk Management 602,072 6,016 608,088 '608,086 2 058Total LEOFF 100,044 - 100,044 100,044 - 070 Total Clerk 1,123,479 (14,749) 1,108,730 .1,108,730 0 - 080 Total Commissioners 355,517 93 355,610 355,610 (0) 090 Total Support Services 733,735 12,199 745,934 745,933 :1 - District Court 1,575,597 22,020 1,597,617 1;351,019 246,598 8,500 Bailiff Inc$6k,IT trackable$500,UA Costs w/offsetting revenue$2k(moved Judge Pro Tem$25k,Interpreter$5500,Postage$3300,Travel$500,Juror& Witness Services$1700,total of$36k back into unapproved PLRs on 100 Total 11/9/2020 per BOCC) Community Development 2,452,605 247,400 2,700,005 2,700,010 . ' (5) 281,796 1 FTE Permit Tech$74,907,10%Build Ins Lead Pay$8963,1 FTE Planner 125 Total $100,086,Belfair UGA$100k 126 Total Historical Preservation - 16,000 16,000 16,000 16,000 Move Historical Preservation Fund into CE as a Dept. 146Total Parks&Trails 520,388 43,232 563,620 -563,620 (0) 170 Total Juvenile Court Services 2,021,773 6,504 2,028,277 2,028,280 (3) Prosecutor 1,858,425 18,412 1,876,837 1,876,838 (1) 14,901 Reorg btwn Child Support&Prosecutor Depts$17,720,Reduction in 180 Total operating exps.<$2,819> 185 Total Child Support Enforcement 159,126 1,336 160,462 160,462 (0) 34,234 Reorg btwn Child Support&Prosecutor Depts$34,234 190Total Coroner 319,907 25,368 345,275 345,275 (0) - Sheriff 17,099,585 (1,291,545) 15,808,041) 141555,735 1,252,305 279,308 Remote Acces Software&Equip$27k,WASPC Accred.&Registration$2240,2 FTE Transport Deputies$171,968,Holiday OT$22,067,OIC$3,017,Jail HCS 205 Total $87k,Jail Food Contract$52k 268 Total Courthouse Security 170,740 170,740 170,740 - Office of Public Defense 1,143,466 118,635 1,262,101 .1;261,101 1,000 145,249 Defender Software$29,625&Cell phones$4,419,Add 1 FTE due to RCW 11.130.200 requirements$119,537,<$8332>due to attorney coming in at 240 Total lower step 250Total Superior Court 1,010,218 7,114 1,017,332 1,017,332 (0) 4,185 Bailiff Increase 255 Total Family Court 2,500 - 2,500 21500 - - 256 Total Therapeutic Court 636,507 3,986 640,493 640,495 (2) 8,033 All but$195 supported by increased revenue 258 Total Murder Expenditures 50,000 50,000 50,000 260 Total Treasurer 870,225 2,353 872,578 872;579 (1) 6,595 Terrascan Inc$4k,Qless$3250,Reduction in operating<$655> Non Departmental 4,984,779 4,984,779 4,884,779' _ 100,000 61,129 Insurance Inc$60k,IT cost to move A's 0&M.5 FTE to Current Expense from 300 Total Fund 104 305 Total Motor Pool 54,564 1,405 55,969 55,968 1 310 Total Transfers Out 467,594 - 467,594 91,339 - 376,255 - 320 Total Ending Fund Balance 7,626,901 3,092,792 10,719,693 12,801,611 (2,171,062) - 001 Total General Fund 50,944,827 2,460,641 53,405,468 53,485;234 (168,910) 942 052 Total General Fund Expenditures Excluding EFB: 43,317,926 (632,151) 42,685,775 40,683,623 2,002,152 941,052 Total Revenues Less Expenditures on 11/9/2020: (1,198,390) Total Revenues Less Expenditures on 11/2/2020: (1,482,644) Difference between 11/2 and 11/9/2020: 284,254 Total Addition to EFB on 11/9/2020: 284,254 Total Additions to General Fund 2021 Mnt Level 3 Expenditure Budget since 10/5/2020: 1,377,049 2021 Budget Workshop, November 17, 2020 Summary of'Changes from 11/9/2020 Mason County Budget Workshop General Fund Department Change Revenue Expenditure Net Impact Explanation of Change Beginning Revenue Excluding Fund Balance on 11/9/2020: $ 3%086,554 $ 40,569,196 $ (1,482,642) Assessor $ 3,761 $ (3,761) Reclass request for Teamster Position Emergency Management $ 62,680 $ 77,144 $ (14,464) Add 1 FTE funded by FEMA& ESPG Grants District Court $ (36,000) $ 36,000 Add 1 Dep. Public Defender FTE$119,537, offsetting billable revenue$36k, lower cost for incoming FTE<$8,332>, & remove $72k added Office of Public Defense $ 36,000 $ 39,205 $ (3,205) on 11/2/20 budget workshop Remove 1 FTE previously added during 2021 Sheriff's Office $ (85,984) $ 85,984 budget process Non-Departmental $ 300,000 $ 300,000 Seattle Shellfish Tidelands Lease Facilities, DCD, & Parks $ 116,300 $ (116,300) GST Contract Settlement Total Addition to BFB: $ 398,680 Total Addition to EFB: $ 114,426 $ 39,485,234 $ 40,798,048 $ (1,198,388) Total Change to EFB: $ (284,254)