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2021-090 - Res. Adoption of 2022 Budget
i i RESOLUTION NO. )DI -OqD ADOPTION OF 2022 BUDGET WHEREAS,the Board of Mason County Commissioners did meet in special session in the Commission Chambers on the first Monday in December 2021 at the hour of 9:00 AM, pursuant to public notice and as required by law for the purpose of adopting the budget for the year 2022;and I WHEREAS,said budget was compiled on 2021 property valuation as assessed by the Mason County Assessor;and WHEREAS;the Road Fund Budget was prepared as required by RCW 36.82.160 and the County Road Administration Board; NOW THEREFORE BE IT RESOLVED THAT 2022 budgetary salary and benefit expenditure line items shall not be utilized to meet obligations authorized by other portions of the j budget;and salary and benefit expenditure line items shall not be increased by other portions of the budget;and no additions of staff(either part or full time)or changes in salary and/or classification are permitted without approval of the Board of Commissioners. BE IT FURTHER RESOLVED THAT that the Mason County Budget for 2022 is hereby adopted according to RCW 36.40.080 at the department level with two separate totals for j salary/benefits expenditures and operating expenditures in the Current Expense Fund and at the fund level for all other funds(Attachment A which is hereby incorporated as part of this resolution). Copies of the 2022 Budget will be available by January 31,2022. Adopted this U4, day of December 2021. BOARD OF COUNTY COMMISSIONERS MASON COUNTY,WASHINGTON 1 ATTEST: i MQV immo7 a McKenzie SmW1,Clerk of the Board Randy Veath6rlin,Chair { APPROVED AS TO FORM: Kevin Shutty,Comm sioner I I �ie �A�� 'Sharon Trask, Commissioner Mason County 2022 Adopted Budget General Fund December 6,2021 Salaries& Budgeted Dept. General Fund Department Revenues Benefits Operating Expenditures FTE's 001-000 Beginning Fund Balance 21,500,000 - 001-010 WSU 22,000 217,338 117,384 334,722 2.25 001-020 Assessor 9,000 1,249,777 203,930 1,453,707 13.00 001-030 Auditor 1,142,750 1,492,131 409,094 1,901,225 14.50 001-050 Emergency Management 75,912 249,246 80,897 330,143 2.34 001-055 Facilities&Grounds - 522,609 925,539 1,448,148 5.50 001-057 Human Resources/ Risk Mgmt - 472,426 214,884 687,310 5.00 001-058 LEOFF - 98,400 1,600 100,000 - 001-070 Clerk 378,377 1,047,331 95,385 1,142,716 13.00 001-080 Commissioners - 342,549 15,155 357,704 3.00 001-090 Support Services 92,078 981,375 24,548 1,005,923 8.65 001-100 District Court 1,080,400 1,314,384 162,028 1,476,412 12.20 001-125 Community Development 2,384,000 2,295,366 576,777 2,872,143 22.50 001-126 Historical Preservation 24,000 - 24,000 24,000 - 001-146 Parks&Trails 44,000 449,376 189,331 638,707 4.33 001-170 Juvenile Court Services 1,255,805 1,890,698 132,075 2,022,773 19.00 001-180 Prosecutor 232,091 1,883,459 196,691 2,080,150 15.00 001-185 Child Support Enforcement 159,679 134,993 26,454 161,447 1.00 001-190 Coroner 35,000 225,234 126,680 351,914 2.40 001-205 Sheriff 953,505 11,594,576 3,318,774 14,913,350 98.50 001-208 Courthouse Security - - 303,755 303,755 - 001-240 Office of Public Defense 240,767 867,506 399,841 1,267,347 8.00 001-250 Superior Court 69,650 922,243 183,367 1,105,610 7.58 001-255 Family Court 2,500 - 2,500 2,500 - 001-256 Therapeutic Court 811,347 361,691 454,971 816,662 4.22 001-258 Murder Expenditures - - 50,000 50,000 - 001-260 Treasurer 26,983,596 735,214 143,025 878,239 8.00 001-300 Non Departmental 4,619,977 501,897 4,814,232 5,316,129 - 001-305 Motor Pool 72,000 39,589 11,240 50,829 0.50 001-310 Transfers Out - 466,282 466,282 - 001-320 Ending Fund Balance - 18,628,587 Total General Fund 62,188,434 29,889,408 13,670,439 62,188,434 270.47 Mason County 2022 Adopted Budget Special and Other Funds December 6,2021 Salaries& Budgeted Fund Fund Name Revenues Benefits Operating Expenditures FTE's 103 Sales Use Tax 1,866,000 - 1,866,000 1,866,000 - 104 Auditor's 0&M 540,250 - 540,250 540,250 - 105 County Road 32,637,495 6,392,341 26,245,154 32,637,495 60.70 106 Paths&Trails 297,889 - 297,889 297,889 - 109 Election Equipment 283,752 - 283,752 283,752 - 110 Crime Victims 170,000 78,363 91,637 170,000 1.00 114 Victim Witness Activity 70,000 53,985 16,015 70,000 - 117 Community Support Services 3,648,028 189,462 3,458,566 3,648,028 2.00 118 Abatement 240,178 - 240,178 240,178 - 120 REET Property Tax 100,589 1,190 99,399 100,589 - 134 National Forest Safety 31,457 19,415 12,042 31,457 - 135 Trial Court Improvement 116,544 - 116,544 116,544 - 141 Sheriff's Boating Program 158,322 16,765 141,557 158,322 - 142 Narcotics Investigation Fund 96,245 96,245 96,245 - 145 Clean Water District 190,000 190,000 190,000 - 150 Community Services Health 3,382,359 2,482,470 899,889 3,382,359 22.50 155 American Rescue Plan Act 12,584,450 - 12,584,450 12,584,450 - 160 Law Library 74,900 5,867 69,033 74,900 0.06 163 Lodging Tax 1,200,500 - 1,200,500 1,200,500 - 164 Mental Health Tax 2,816,804 111,772 2,705,032 2,816,804 1.00 180 Treasurer's O&M 430,686 102,022 328,664 430,686 1.00 190 Veterans Assistance 241,340 241,340 241,340 - 192 Skokomish Flood Zone 10,114,412 10,114,412 10,114,412 - 194 Mason Lake Management 107,900 107,900 107,900 - 195 Spencer Lake Management 22,017 22,017 22,017 - 199 Island Lake Management 30,000 30,000 30,000 - 205 Public Works Facility Bond 998,900 998,900 998,900 - 215 MC LTGO 2013 Bond 134,375 134,375 134,375 - 250 MC LTGO 2008 Bond 275,696 275,696 275,696 - 350 REET 1 2,462,000 81,497 2,380,503 2,462,000 - 351 REET 2 4,305,000 75,597 4,229,403 4,305,000 - 402 Mason County Landfill 6,859,451 1,017,094 5,842,357 6,859,451 12.35 403 NBCI Sewer Utility 3,809,073 628,096 3,180,977 3,809,073 6.03 411 Rustlewood Sewer&Water 674,517 218,635 455,882 674,517 2.11 412 Beards Cove Water 920,499 95,072 825,427 920,499 0.91 413 Belfair WW&W Reclamation 11,821,474 268,994 11,552,480 11,821,474 2.56 428 Landfill Reserve 444,700 444,700 444,700 - 429 Beards Cove Reserve 219,243 219,243 219,243 - 480 Storm Drain System Dev 179,242 179,242 179,242 - 500 Information Technology 1,142,819 592,125 550,694 1,142,819 4.68 501 Equipment Rental&Revolving 5,924,828 781,757 5,143,071 5,924,828 7.65 502 Unemployment Fund 234,420 232,443 1,977 234,420 Total Special&Other Funds 111,858,354 13,444,962 98,413,392 111,858,354 124.55 Grand Total All Funds 174,046,788 43,334,370 130,712,418 174,046,788 395.02 Mason County 2022 Adopted Budget All County Funds December 6,2021 Total Total Beg Fund Revenue& Salaries& Ending Fund Expenditures Budgeted Fund Fund Name Balance Revenues BFB Benefits Operating Balance &EFB FTE's 001 General Fund 21,500,000 40,688,434 62,188,434 29,889,408 13,670,439 18,628,587 62,188,434 270.47 103 Sales Use Tax 1,000,000 866,000 1,866,000 - 660,415 1,205,585 1,866,000 - 104 Auditor's O&M 400,000 140,250 540,250 - 108,074 432,176 540,250 - 105 County Road 12,365,960 20,271,535 32,637,495 6,392,341 17,246,584 8,998,570 32,637,495 60.70 106 Paths&Trails 287,753 10,136 297,889 - 2,223 295,666 297,889 - 109 Election Equipment 241,502 42,250 283,752 - 51,781 231,971 283,752 - 110 Crime Victims 128,090 41,910 170,000 78,363 21,063 70,574 170,000 1.00 114 Victim Witness Activity 14,317 55,683 70,000 53,985 1,650 14,365 70,000 - 116 Historical Preservation - - - - - - - - 117 Community Support Services 875,100 2,772,928 3,648,028 189,462 2,260,780 1,197,786 3,648,028 2.00 118 Abatement 232,258 7,920 240,178 - 54,296 185,882 240,178 - 120 REET Property Tax 74,989 25,600 100,589 1,190 99,399 - 100,589 134 National Forest Safety 10,000 21,457 31,457 19,415 12,042 - 31,457 135 Trial Court Improvement 93,892 22,652 116,544 - 54,213 62,331 116,544 140 Sheriff's Special Funds - - - - 141 Sheriff's Boating Program 119,522 38,800 158,322 16,765 25,768 115,789 158,322 - 142 Narcotics Investigation Fund 90,245 6,000 96,245 7,669 88,576 96,245 - 145 Clean Water District 190,000 190,000 100,000 90,000 190,000 - 150 Community Services Health 434,205 2,948,154 3,382,359 2,482,470 899,889 3,382,359 22.50 155 American Rescue Plan Act 6,100,000 6,484,450 12,584,450 - 12,584,450 - 12,584,450 - 160 Law Library 50,000 24,900 74,900 5,867 30,440 38,593 74,900 0.06 163 Lodging Tax 700,000 500,500 1,200,500 - 772,900 427,600 1,200,500 - 164 Mental Health Tax 1,573,068 1,243,736 2,816,804 111,772 1,367,486 1,337,546 2,816,804 1.00 180 Treasurer's 0&M 91,986 338,700 430,686 102,022 293,650 35,014 430,686 1.00 190 Veterans Assistance 100,000 141,340 241,340 241,340 - 241,340 - 192 Skokomish Flood Zone 94,162 10,020,250 10,114,412 10,037,105 77,307 10,114,412 - 194 Mason Lake Management 70,000 37,900 107,900 107,900 - 107,900 - 195 Spencer Lake Management 6,792 15,225 22,017 22,017 - 22,017 - 199 Island Lake Management 20,000 10,000 30,000 30,000 - 30,000 - 205 Public Works Facility Bond - 998,900 998,900 998:900 - 998,900 - 215 MC LTGO 2013 Bond 134,375 134,375 134,375 - 134,375 - 250 MC LTGO 2008 Bond 275,696 275,696 275,696 - 275,696 - 350 REET 1 900,000 1,562,000 2,462,000 81,497 2,020,481 360,022 2,462,000 - 351 REET 2 2,800,000 1,505,000 4,305,000 75,597 1,966,234 2,263,169 4,305,000 - 402 Mason County Landfill 990,737 5,868,714 6,859,451 1,017,094 5,171,639 670,718 6,859,451 12.35 403 NBCI Sewer Utility 1,404,675 2,404,398 3,809,073 628,096 1,488,408 1,692,569 3,809,073 6.03 404 NBCI Sewer Reserve - - - - - - - 405 WW System Development - - - - - - 411 Rustlewood Sewer&Water 192,260 482,257 674,517 218,635 448,882 7,000 674,517 2.11 412 Beards Cove Water 588,269 332,230 920,499 95,072 233,388 592,039 920,499 0.91 413 Belfair WW&W Reclamation 612,266 11,209,208 11,821,474 268,994 7,337,547 4,214,933 11,821,474 2.56 428 Landfill Reserve 444,000 700 444,700 301,597 143,103 444,700 - 429 Beards Cove Reserve 208,443 10,800 219,243 4,508 214,735 219,243 - 480 Storm Drain System Dev 178,742 500 179,242 571 178,671 179,242 - 500 Information Technology 220,000 922,819 1,142,819 592,125 439,379 111,315 1,142,819 4.68 501 Equipment Rental&Revolving 3,088,563 2,836,265 5,924,828 781,757 3,206,121 1,936,950 5,924,828 7.65 502 Unemployment Fund 161,000 73,420 234,420 232,443 1,977 - 234,420 Total All County Funds 58,462,796 115,583,992 174,046,788 43,334,370 84,793,276 45,919,142 174,046,788 395.02