HomeMy WebLinkAbout93-17 - Res. Adoption of the 2018 BudgetRESOLUTION NO. 93 -/ 7
ADOPTION OF 2018 BUDGET
WHEREAS, the Board of Mason County Commissioners did meet in special session in
the Commission Chambers on the first Monday in December 2017 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 2018; and
WHEREAS, said budget was compiled on 2017 propetiy 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;
WHEREAS, not all County departments and offices have submitted budget detail and
the Commissioners will allow all departments and offices to transfer funding between adopted
salaries/benefits expenses and operating expenses without a limitation until January 31, 2018.
These budget transfers shall be made on an approved budget transfer form to the Budget manager
or designee utilizing a Reallocation BARS number. After January 31, 2018, the budget transfer
restrictions stated in Resolution 26-17 are applicable .
NOW THEREFORE BE IT RESOLVED THAT 2018 budgetary salary and benefit
expenditure line items shall not be utilized to meet obligations authorized by other portions of the
budget; and salary and benefit expenditure line items shall not be increased by other portions of
the budget; HOWEVER, the Commissioners will allow all departments and offices to transfer
funding between adopted salaries/benefits expenses and operating expenses without a limitation
until January 31, 2018 . These budget transfers shall be made on an approved budget transfer
form to the Budget manager or designee utilizing a Reallocation BARS number. After January
31, 2018, the budget transfer restrictions stated in Resolution 26-17 are applicable. 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 2018 is
hereby adopted according to RCW 36.40.080 at the department level with two separate totals for
salary/benefits expenditures and operating expenditures in the Cun-ent Expense Fund and at the
fund level for all other funds (Attachment A which is hereby incorporated as pait of this
resolution).
Copies of the 2018 Budget will be available by January 31, 2018.
Resolution -Adoption of2018 Budget
Adopted this
APPROVED AS TO FORM:
~
day of December 2017.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
~i~thutty, Chair
J:\Budget Adoption lnfo\2018\Resolutions\Budget Adoption Resolution revised .doc
001-000 Beginning Fund Balance
001-010 wsu
001-020 Assessor
001-030 Auditor
001-050 Emergency Management
001-055 Fac ilities & Grounds
001-057 Human Resources/ Risk Management
001 -058 LEOFF
001-070 Clerk
001-080 Commissioners
001-090 Support Services
001-100 Distr ict Court
001-125 Community Development
001-146 Parks & Trails
001-170 Juvenile Probation
001-171 Juvenile Services
001-172 Juvenise Care & Custody
001-180 Prosecutor
001-185 Child Support Enforcement
001-190 Coroner
001-205 Sheriff
001-208 Courthouse Security
001-240 Office of Public Defense
001-250 Superior Court
001-255 Family Court
001-256 Therapeutic Court
001-258 Murder Expenditures
001-260 Treasurer
001-300 Non Departmental
001-310 Transfers Out
001-320 Ending Fund Balance
Mason County
2018 Adopted Budget
General Fund
December 19, 2017
Salaries &
Revenues Benefits
$ 3,061,750
33,868 167,452
8,815 1,034,227
744,371 1,034,787
142,330 156,002
291,093
513,291
65,000
351,420 770,690
2,448 324,500
5,640 490,943
1,003,481 1,039,999
1,640,810 1,662,610
42,200 213,569
115,801 726,315
192,148 119,015
674,500 792,059
177,793 1,374,488
275,503 247,804
39,000 181,683
932,369 10,234,924
223,493 592,995
76,358 723,376
2,500
257,179 189,791
23 ,758,359 551,129
3,168,854 400,000
$ 36,930,990 $ 23,897,742
Budgeted
Operating Expenditures FTE's
69,482 236,934 2.000
122,494 1,156,721 14 .000
161,967 1,196,754 11.500
135,471 291,473 1.500
709,678 1,000,771 3.500
198,759 712,050 5.000
600 65,600 0.000
76,428 847,118 11.500
13,140 337,640 3 .000
23,796 514,739 5.650
87,961 1,127,960 11.200
369,555 2,032,165 18.500
136,089 349,658 2.500
26,045 752,360 7.740
73,590 192,605 1.260
48,253 840,312 8.000
150,569 1,525,057 12.440
27 ,699 275,503 3 .000
121,275 302,958 1.500
2,095,857 12,330,781 96.000
167,240 167,240 0.000
256,365 849,360 6.000
132,416 855,792 7.225
2,500 2,500 0 .000
67,388 257,179 2.300
50,000 50,000 0.000
140,522 691,651 7.000
3,340,703 3,740,703 0 .000
965,950 0.000
3,261,456 3,261,456 0.000
$ 12,067,298 $ 36,930,990 242 .315
Mason County
Special Funds
Salaries & Budgeted
Revenues Benefits Operating Expenditures FTE's
103 Sales Use Tax $ 1,086,553 1,086,553 $ 1,086,553 0.000
104 Auditor's O&M 362,681 44,131 318,550 362,681 0.500
105 County Road 21,749,179 5,451,558 16,297,621 21,749,179 58.680
106 Paths & Trails 254,237 254,237 254,237 0.000
109 Election Equipment 306,923 306,923 306,923 0.000
110 Crime Victims 225,000 95,401 129,599 225,000 1.150
114 Victim Witness Activity 65,172 64,916 256 65,172 0.500
116 Historical Preservation 51,500 51,500 51,500 0.000
117 Community Support Services 1,643,574 70,680 1,572,894 1,643,574 0.800
118 Abatement 270,000 270,000 270,000 1.000
119 Reserve for Technology 240,950 240,950 240,950 0.000
120 REET Property Tax 90,500 1,223 89,277 90,500 0.050
134 National Forest Safety 86,429 16,300 70,129 86,429 0.000
135 Trial Court Improvement 105,092 105,092 105,092 0.000
138 Family Law Facilitator 15,500 15,500 15,500 0.000
140 Sheriff's Special Funds 200,000 51,100 148,900 200,000 0.000
150 Community Services Health 2,229,128 1,615,455 613,673 2,229,128 19.100
160 Law Library 94,419 94,419 94,419 1.000
163 Lodging Tax 550,907 550,907 550,907 0.000
164 Mental Health Tax 2,748,025 93,298 2,654,727 2,748,025 0.000
180 Treasurer's O&M 226,100 90,193 135,907 226,100 1.000
190 Veterans Assistance 204,700 204,700 204,700 1.000
192 Skokomish Flood Zone 373,209 373,209 373,209 0.000
194 Mason Lake Management 146,350 146,350 146,350 0.000
199 Island Lake Management 28,283 28,283 28,283 0.000
205 PW Facility 2007 Bond 1,004,000 1,004,000 1,004,000 0.000
210 Rural Development LTGO 2002 Bond 298,472 298,472 298,472 0.000
215 MC LTGO 2013 Bond 291,370 291,370 291,370 0.000
250 MC LTGO 2008 Bond 274,262 274,262 274,262 0.000
350 REET 1 2,161,441 2,161,441 2,161,441 0.000
351 REET 2 1,847,653 1,847,653 1,847,653 0.000
402 MC Landfill 3,976,677 969,623 3,007,054 3,976,677 10.500
403 NBCI Sewer Utility 2,238,378 472,711 1,765,667 2,238,378 4.000
411 NBCI Utility Reserve 717 717 717 0.000
411 Wastewater System Development 3,986 3,986 3,986 0.000
411 Rustlewood Sewer & Water 750,947 135,284 615,663 750,947 1.120
412 Beards Cove Water 845,630 72,086 773,544 845,630 0.640
413 Belfair WW & W Reclamation 2,176,581 265,343 1,911,238 2,176,581 2.240
428 Landfill Reserve 513,375 513,375 513,375 0.000
429 Beards Cove Reserve 371,634 371,634 371,634 0.000
480 Storm Drain System Development 44,564 5,737 38,827 44,564 0.050
500 Information Technology 706,288 407,056 299,232 706,288 3.850
501 Equipment Rental & Revolve Fund 8,460,638 816,249 7,644,389 8,460,638 8.650
502 Unemployment Fund 264,360 261,275 3,085 264,360 0.000
$ 59,585,384 $ 10,999,619 $ 48,585,765 $ 59,585,384 115.830
TOTAL FUNDS $ 96,516,374 $ 96,516,374 358.145