HomeMy WebLinkAbout2021-026 - Res. 2021 Budget Supplemental Appropriations and Amendment Requests RESOLUTION NO. '102\-RU
2021 BUDGET
BUDGET SUPPLEMENTAL APPROPRIATIONS AND AMENDMENT REQUESTS-NOTICE OF HEARING
WHEREAS, by reason of conditions which could not be reasonably foreseen at the time of making the budget
for the year 2021, it is necessary to make provisions for supplemental appropriations and amendments to the budget
as required by RCW 36.40.100,and RCW 36.40.195;and
WHEREAS, the revenue and expenditure adjustments to County funds, as listed in Attachment A& B to this
Resolution, are required in order to incorporate into the budget the revenues and expenditures now identified,which
were not known at the time of original budget adoption;and
WHEREAS,the net total of adjustments to 2021 authorized expenditure appropriations in the General Fund is
an increase of$236,627;and
WHEREAS, the net total of adjustments to 2021 authorized expenditure appropriations in funds other than
the General Fund is an increase of$8,441,540;and
THEREFORE,BE IT RESOLVED BY THE Board of Mason County Commissioners:
That the 22"d day of June, 2021 at the hour of 9:15 a.m., in the Mason County Commissioners Chambers in
Courthouse Building I,411 North 5th Street,Shelton,Washington,is hereby fixed as the time and place for a public
hearing upon the matter of Budget Amendment Requests to the 2021 Budget as provided in Attachments A& B to
this Resolution.
Contact person:Jennifer Beierle, Budget Manager, (360)427-9670 ext.532
A copy of this resolution and the proposed amendments to the 2021 budget is available by contacting
Kelly Bergh at(360)427-9670 ext.644.
The Clerk of the Board is hereby authorized,empowered,and directed to cause notice of such hearing to be published
as provided by law.
DATED this 251h of May,2021
ATTEST: BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
McKenzie Snib,Clerk of the
Board Ran Neather i Chair
APPROVED AS TO FORM: ,
Kevin Shutty,Com issioner
Tim Whitehead,Chief DPA
CC: Auditor—Financial Services Sharon Trask,Commissioner
Publish 2x 6/3&6/10 bill to
Commissioners,
411 North 5ch Street,Shelton
ATTACHMENT A TO RESOLUTION NO. 2021 BUDGET AMENDMENT#1 DETAIL
2021 2021
FUND REVENUE EXPENDITURE
LINE NO. FUND NAME DEPARTMENT CHANGE_ CHANGE DESCRIPTION
EMERGENCY
1 001 GENERAL FUND MANAGEMENT 2,823 2,823 E20-250 EMPG-S GRANT INCREASE
AOC FUNDING FOR COVID EXPENDITURES&
2 001 GENERAL FUND DISTRICT COURT 25,269 25,269 REIMBURSEMENT FOR INTERPRETER SERVICES
3 001 GENERAL FUND SUPERIOR COURT 7,315 7,315 AOC FUNDING FOR COVID EXPENDITURES
WSU MOA INCREASE FOR 3/4 TIME EMPLOYEE
4 001 GENERAL FUND WSU 6,000 TO TO FULL TIME EMPLOYEE
EMERGENCY FEMA COVID EXPENSE FOR DEM OT&DRIVER
5 001 GENERAL FUND MANAGEMENT 1,700 RECORDS
FACILITIES&
6 001 GENERAL FUND GROUNDS 4,500 INCREASE TO BUDGETED MOTOR POOL FUEL
COMMUNITY BERK BELFAIR UGA EIS CONTRACT INCREASE &
7 001 GENERAL FUND DEVELOPMENT 43,150 MOVING 2020 UNEXPENDED PORTION TO 2021
8 001 GENERAL FUND PARKS&TRAILS 4,500 INCREASE TO BUDGETED MOTOR POOL FUEL
9 001 GENERAL FUND NON DEPARTMENTAL 5,000 COUNTY CONTRIBUTION TO GORST COALITION
FACILITIES& TRANSFER VEH#268 BUDGETED IN MOTOR
10 001 GENERAL FUND GROUNDS 6,430 POOL TO FACILITIES
TRANSFER VEH#268 BUDGETED IN MOTOR
11 001 GENERAL FUND MOTOR POOL (6,430) POOL TO FACILITIES
12 001 GENERAL FUND THERAPEUTIC COURT 84,368 84,368 NEW AOC GRANT FOR FAMILY RECOVERY COURT
INTERIM FINANCIAL ANALYST FOR SUCCESSION
13 001 GENERAL FUND AUDITOR 52,002 PLANNING,MAY 2022
BUILDING 10 REMODELING-PORTION OF PHASE
14 350 REET 1 300,000 II _
HIGHER THAN EXPECTED CFC REVENUE USED TO
15 403 NORTH BAY SEWER 125,000 125,000 IMPROVE LIFT STATIONS
EQUIPMENT RENTAL PURCHASE TWO DUMP TRUCKS ON BEHALF OF
16 501 &_REVOLVING_ 652,500 652,500 COUNTY ROADS
INCREASE ER&R RATE FOR THE PURCHASE OF
17 105 COUNTY ROAD 652,500 TWO DUMP TRUCKS
COMPLETION OF SALT SHED PROJECT APPROVED
18 105 COUNTY ROAD 126,100 IN THE 2020 BUDGET
REFINANCE OF DEBT IN 2020 RESULTED IN
19 413 BELFAIR SEWER 100,989 HIGHER PRINCIPAL PAYMENT DUE IN 2021
ONE HALF OF THE AMERICAN RESCUE PLAN
FUNDS. KNOWN EXPENDITURE OF SHERIFF'S
OFFICE BODY&VEHICLE CAMERAS FOR 702K
AMERICAN RESCUE AND OTHER BOCC APPROVED EXPENDITURES
20 155 PLAN ACT FUND 6,484,451 6,484,451 TBD
GENERAL FUND ITOTAL 119,775 236,627
OTHER FUNDS ITOTAL 7,261,951 8,441,540
ALL FUNDS 1GRANDTOTAL 7,381,726 8,678,167
Page 1 of 1
ATTACHMENT B TO RESOLUTION NO. 2021 BUDGET AMENDMENT#1 DETAILED BUDGET ENTRIES
Line Proposed
from Budgeted EFB
A Account Type I/D Revenue Expenditure EFB Change Total Description
1 001.000000.050.000.333.97.300250.0000.00. 2 1 2,823 E20-250 EMPG-S GRANT
1 001.000000.050.000.525.10.510600.0000.00. 2 1 2,823 EXTRA HELP
2 001.000000.100.000.333.21.301906.0000.00. 1 2 1 15,000 AOC CARES
2 001.000000.100.000.336.01.310500.0000.00. 2 1 10,269 INTERPRETER REIMBURSEMENT
2 001.000000.100.000.512.40.531010.0000.00. 2 1 4,960 OFFICE SUPPLIES
2 001.000000.100.000.512.40.531020.0000.00. 2 1 700 JUROR SUPPLIES
2 001.000000.100.000.512.40.535010.0000.00. 2 1 2,227 SMALL TOOLS&MINOR EQUIPMENT
2 001.000000.100.000.512.40.535099.0000.00. 2 1 2,000 TRACKABLE TOOLS/EQUIPMENT
2 001.000000.100.000.512.40.548010.0000.00. 2 1 3,313 MACHINE MAINTENANCE
2 001.000000.100.000.512.40.549010.0000.00. 2 1 1,800 MISCELLANEOUS
2 001.000000.100.000.512.40.541050.0000.00. 2 1 10,269 INTERPRETER
3 001.000000.250.000.333.21.301906.0000.00. 2 1 6,015 AOC CARES
3 001.000000.250.000.369.91.300000.0000.00. 2 1 1,300 AOC-OTHER MISC REVENUE
3 001.000000.250.000.512.21.535098.0000.00. 2 1 4,470 IT TRACKABLE EQUIPMENT
3 001.000000.250.000.512.21.531010.0000.00. 2 1 2,845 OFFICE SUPPLIES
4 001.000000.010.000.571.21.541516.0000.00. 1 1 6,000 WSU MOU
4 001.000000.320.000.508.80.500000.0000.00. 1 D 6,000 2,007,885 END FUND BALANCE UNRESERVED
5 001.000000.050.000.525.10.512000.0000.00. 1 1 1,200 OVERTIME
5 001.000000.050.000.525.10.541010.0000.00. 1 1 500 DRIVER RECORDS
5 001.000000.320.000.508.80.500000.0000.00. 1 D 1,700 2,006,185 END FUND BALANCE UNRESERVED
6 001.000000.055.000.518.30.532777.0000.00. 1 1 4,500 MOTOR POOL FUEL
6 001.000000.320.000.508.80.500000.0000.00. 1 D 4,500 2,001,685 END FUND BALANCE UNRESERVED
7 001.000000.125.146.558.60.541021.0000.00. 1 1 43,150 BERK UGA EIS
7 001.000000.320.000.508.80.500000.0000.00. 1 D 43,150 1,958,535 END FUND BALANCE UNRESERVED
8 001.000000.146.000.576.80.532777.0000.00. 1 1 4,500 MOTOR POOL FUEL
8 001.000000.320.000.508.80.500000.0000.00. 1 D 4,500 1,954,035 END FUND BALANCE UNRESERVED
9 001.000000.300.000.518.63.541010.0000.00. 1 1 5,000 GORST COALITION
9 001.000000.320.000.508.80.500000.0000.00. 1 D 5,000 1,949,035 END FUND BALANCE UNRESERVED
10 001.000000.055.000.518.30.548777.0000.00. 3 1 6,430 MOTOR POOL MAINT-MONTHLY
11 001.000000.305.000.594.18.564777.0000.00. 3 D 6,430 MOTOR POOL CAPITAL LEASE
12 001.000000.256.100.333.16.338310.0000.00. 2 1 I 1 84,368 FTC-AOC
12 001.000000.256.100.512.22.510055.0000.00. 2 1 1 30,162 FRC CASEWORKER PT/PROJECT
12 001.000000.256.100.512.22.520010.0000.00. 2 1 173 INDUSTRIAL INSURANCE
12 001.000000.256.100.512.22.520020.0000.00. 2 1 2,308 SOCIAL SECURITY/MEDICARE
12 001.000000.256.100.512.22.520030.0000.00, 2 1 3,880 STATE RETIREMENT
12 001.000000.256.100.512.22.520040.0000.00. 2 1 11,700 MED/DENT/VIS/LIFE
12 001.000000.256.100.512.22.520045.0000.00. 2 1 45 WASHINGTON PAID FMLA
12 001.000000.256.100.512.22.531010.0000.00. 2 1 1,800 OFFICE/OPERATING SUPPLIES
12 001.000000.256.100.512.22.535010.0000.00. 2 1 19,300 SMALL EQUIPMENT
12 001.000000.256.100.512.22.541020.0000.00. 2 1 15,000 SERVICE PROVIDERS
13 001.000000.030.031.514.23.510047.0000.00. 1 1 52,002 FINANCIAL ANALYST
13 001.000000.320.000.508.80.500000.0000.00. 1 D 52,002 1,897,033 END FUND BALANCE UNRESERVED
14 350.000000.300.000.594.12.562000.0000.00. 1 1 300,000 CAP IMPROVMNTS-JUDICIAL BLDGS
14 350.000000.000.000.508.10.500000.0000.00. 1 1 300,000 314,924 END FUND RESERVED
15 403.000000.100.020.367.00.300000.0000.00. 2 1 125,000 CAPITAL CONTRIBUTIONS
15 403.000000.100.020.594.35.562001.0000.00. 2 1 125,000 MINOR FACILITY IMPROVEMENTS
16 501.000000.000.000.348.30.300000.0000.00. 2 1 652,500 VEHICLE/EQUIPMENT REPAIR CHARG
16 501.000000.000.000.594.48.564000.0000.00. 2 1 652,500 CAPITAL MACHINERY&EQUIPMENT
17 105.000000.000.000.542.10.545951.0000.00. 1 1 652,500 ER&R VEHICLES
17 105.000000.000.000.508.10.500000.0000.00. 1 D 652,500 3,936 END FUND RESERVED
Page 1 of 2
ATTACHMENT B TO RESOLUTION NO. 2021 BUDGET AMENDMENT#1 DETAILED BUDGET ENTRIES
Line Proposed
from Budgeted EFB
A Account Type I/D Revenue Expenditure EFB Change Total Description
17 105.000000.000.000.308.10.300000.0000.00. 1 1 3,936 BEG FUND RESERVED
18 105.000000.000.000.594.44.565000.0000.00. 1 1 126,100 CONSTRUCTION OF CAPITAL ASSETS
18 105.000000.000.000.508.10.500000.0000.00. 1 D 126,100 (130,036) END FUND RESERVED
18 105.000000.000.000.308.10.300000.0000.00. 1 1 130,036 BEG FUND RESERVED
19 413.000000.000.000.591.35.578250.0000.00. 1 1 100,989 LTGO BOND 2020A PRINCIPAL
19 413.000000.000.000.508.10.500000.0000.00. 1 D 100,989 258,574 END FUND RESERVED
20 155.000000.000.000.331.12.300000.0000.00. 2 1 6,484,451 _ ARPA FUNDS
20 155.000000.000.000.521.10.535010.0000.00. 2 1 702,364 TACTICAL EQUIPMENT
20 155.000000.000.000.594.18.564010.0000.00. 2 1 5,782,087 CAPITAL EXPENDITURES
General Fund Total: 119,775 236,627 116,852
Other Funds Total: 7,261,951 8,441,540 1,179,589
All Funds Grand Total: 7,381,726 8,678,167 1,296,441
Page 2 of 2