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Home My WebLink About2022/08/22 - Briefing PacketMASON COUNTY COMMISSIONER BRIEFING INFORMATION FOR THE WEEK OF August 22, 2022 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. Briefing Agendas are subject to change, please contact the Commissioners’ office for the most recent version. Last printed 08/18/22 at 8:57 AM If special accommodations are needed, contact the Commissioners' office at Shelton (360) 427-9670 ext. 419 Our Commission meetings are live streamed at http://www.masonwebtv.com/ and we will accept public comment via email msmith@masoncountywa.gov; 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. BOARD OF MASON COUNTY COMMISSIONERS DRAFT BRIEFING MEETING AGENDA 411 North Fifth Street, Shelton WA 98584 Week of August 22, 2022 Monday Noon WA State Association of Counties Zoom Meeting* Virtual Assembly Monday, August 22, 2022 Commission Chambers Times are subject to change, depending on the amount of business presented 9:00 A.M. Closed Session – RCW 42.30.140(4) Labor Discussion 9:45 A.M. State Auditor’s Exit Conference 10:15 A.M. District Court – Judge Steele 10:25 A.M. Treasurer – Lisa Frazier 10:30 A.M. Community Development – Dave Windom 10:45 A.M. Public Works – Loretta Swanson Utilities & Waste Management 11:05 A.M. Support Services – Mark Neary 12:00 P.M. Executive Session – RCW 42.30.110(1)(i) Litigation Commissioner Discussion – as needed Exit Conference: Mason County The Office of the Washington State Auditor’s vision is increased trust in government. Our mission is to provide citizens with independent and transparent examinations of how state and local governments use public funds, and develop strategies that make government more efficient and effective. The purpose of this meeting is to share the results of your audit and our draft reporting. We value and appreciate your participation. Audit Reports We will publish the following reports: • Financial statement and federal grant compliance audit for January 1, 2021 through December 31, 2021 – see draft report. Audit Highlights The County responded promptly our requests and provided all the documents necessary to complete the audit in a timely manner. We appreciate that the County is responsive to our suggestions and recommendations on areas of improvement. It shows dedication to continuous improvement. Recommendations not included in the Audit Reports Exit Items We have provided exit recommendations for management’s consideration. Exit items address control deficiencies or non-compliance with laws or regulation that have an insignificant or immaterial effect on the entity, or errors with an immaterial effect on the financial statements. Exit items are not referenced in the audit report. Status of Prior Management Letter items Brief Description Resolved Unresolved External Investment Pool Classification X Communications required by audit standards In relation to our financial statement audit report, we would like to bring to your attention: • There were no uncorrected misstatements in the audited financial statements. • There were no material misstatements in the financial statements corrected by management during the audit. Finalizing Your Audit Report Publication Audit reports are published on our website and distributed via e-mail in an electronic .pdf file. We also offer a subscription service that allows you to be notified by email when audit reports are released or posted to our website. You can sign up for this convenient service at: https://portal.sao.wa.gov/SAOPortal. Management Representation Letter We have included a copy of representations requested of management. Audit Cost At the entrance conference, we estimated the cost of the audit to be $71,000 and actual audit costs will be less that amount. Your Next Scheduled Audit Your next audit is scheduled to be conducted in summer 2023 and will cover the following general areas: • Accountability for Public Resources (fiscal years 2021 and 2022) • Financial Statement (fiscal year 2022) • Federal Programs (fiscal year 2022) The estimated cost for the next audit based on current rates is $87,000 plus travel expenses. This preliminary estimate is provided as a budgeting tool and not a guarantee of final cost. Working Together to Improve Government Audit Survey When your report is released you will receive an audit survey from us. We value your opinions on our audit services and hope you provide feedback. Local Government Support Team This team provides support services to local governments through technical assistance, comparative statistics, training, and tools to help prevent and detect a loss of public funds. Our website and client portal offers many resources, including a client Help Desk that answers auditing and accounting questions. Additionally this team assists with the online filing of your financial statements. Center for Government Innovation The Center for Government Innovation of the Office of the Washington State Auditor is designed to offer services specifically to help you help the residents you serve at no additional cost to your government. What does this mean? We provide expert advice in areas like Lean, peer-to-peer networking and culture-building to help local governments find ways to be more efficient, effective and transparent. The Center can help you by providing assistance in financial management, cybersecurity and more. Check out our best practices and other resources that help local governments act on accounting standard changes, comply with regulations, and respond to recommendations in your audit. The Center understands that time is your most precious commodity as a public servant, and we are here to help you do more with the limited hours you have. If you are interested in learning how we can help you maximize your effect in government, call us at (564) 999-0818 or email us at Center@sao.wa.gov. Questions? Please contact us with any questions about information in this document or related audit reports. Tammy Lane, Assistant State Auditor, (360) 845-1482, Tammy.Lane@sao.wa.gov Vinny Shiel, Assistant Audit Manager, (425) 510-0488, Vincent.Shiel@sao.wa.gov Amy Strzalka, CPA, Audit Manager, (360) 845-1476, Amy.Strzalka@sao.wa.gov Tina Watkins, CPA, Assistant Director of Local Audit, (360) 260-6411, Tina.Watkins@sao.wa.gov Kelly Collins, CPA, CFE, Director of Local Audit, (564) 999-0807, Kelly.Collins@sao.wa.gov Find out what’s new at SAO by scanning this code with your smartphone’s camera Financial Statements and Federal Single Audit Report Mason County For the period January 1, 2021 through December 31, 2021 Published (Inserted by OS) Report No. 1031043 Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  (564) 999-0950  Pat.McCarthy@sao.wa.gov Office of the Washington State Auditor Pat McCarthy Issue Date – (Inserted by OS) Board of Commissioners Mason County Shelton, Washington Report on Financial Statements and Federal Single Audit Please find attached our report on Mason County’s financial statements and compliance with federal laws and regulations. We are issuing this report in order to provide information on the County’s financial condition. Sincerely, Pat McCarthy, State Auditor Olympia, WA Americans with Disabilities In accordance with the Americans with Disabilities Act, we will make this document available in alternative formats. For more information, please contact our Office at (564) 999-0950, TDD Relay at (800) 833-6388, or email our webmaster at webmaster@sao.wa.gov. Office of the Washington State Auditor sao.wa.gov TABLE OF CONTENTS Schedule of Findings and Questioned Costs ................................................................................... 4 Schedule of Federal Award Findings and Questioned Costs .......................................................... 6 Summary Schedule of Prior Audit Findings .................................................................................. 10 Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards................................................................................................... 12 Independent Auditor's Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance in Accordance With the Uniform Guidance ......................... 14 Independent Auditor's Report on the Financial Statements .......................................................... 18 Financial Section ........................................................................................................................... 22 Corrective Action Plan for Findings Reported Under Uniform Guidance ................................... 23 About the State Auditor's Office ................................................................................................... 24 Office of the Washington State Auditor sao.wa.gov SCHEDULE OF FINDINGS AND QUESTIONED COSTS Mason County January 1, 2021 through December 31, 2021 SECTION I – SUMMARY OF AUDITOR’S RESULTS The results of our audit of Mason County are summarized below in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Financial Statements We issued an unmodified opinion on the fair presentation of the County’s financial statements in accordance with its regulatory basis of accounting. Separately, we issued an adverse opinion on the fair presentation with regard to accounting principles generally accepted in the United States of America (GAAP) because the financial statements are prepared using a basis of accounting other than GAAP. Internal Control over Financial Reporting: • Significant Deficiencies: We reported no deficiencies in the design or operation of internal control over financial reporting that we consider to be significant deficiencies. • Material Weaknesses: We reported no deficiencies that we consider to be material weaknesses. We noted no instances of noncompliance that were material to the financial statements of the County. Federal Awards Internal Control over Major Programs: • Significant Deficiencies: We reported no deficiencies in the design or operation of internal control over major federal programs that we consider to be significant deficiencies. • Material Weaknesses: We identified deficiencies that we consider to be material weaknesses. We issued an unmodified opinion on the County’s compliance with requirements applicable to each of its major federal programs. Office of the Washington State Auditor sao.wa.gov We reported findings that are required to be disclosed in accordance with 2 CFR 200.516(a). Identification of Major Federal Programs The following programs were selected as major programs in our audit of compliance in accordance with the Uniform Guidance. CFDA No. Program or Cluster Title 21.019 COVID-19 – Coronavirus Relief Fund 21.023 COVID-19 – Emergency Rental Assistance Program 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds The dollar threshold used to distinguish between Type A and Type B programs, as prescribed by the Uniform Guidance, was $750,000. The County did not qualify as a low-risk auditee under the Uniform Guidance. SECTION II – FINANCIAL STATEMENT FINDINGS None reported. SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS See Finding 2021-001. Office of the Washington State Auditor sao.wa.gov SCHEDULE OF FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Mason County January 1, 2021 through December 31, 2021 2021-001 The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. CFDA Number and Title: 21.023 COVID-19 – Emergency Rental Assistance Program 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Grantor Name: U.S. Department of the Treasury Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Commerce Pass-through Award/Contract Number: 21-7949C-117 21-4619C-117 Questioned Cost Amount: $0 Background The purpose of the Emergency Rental Assistance (ERA) program is to prevent evictions by providing financial assistance to eligible households that are unable to pay rent or utilities. The purpose of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) is to support state, local and tribal governments’ response to and recovery from the COVID-19 public health emergency. The County spent $2,170,999 in ERA program funds and $1,214,201 in SLFRF funds designated for rental or utility assistance during fiscal year 2021. In total, the County passed $3,362,440 of these funds through to two subrecipients who operated assistance programs. Each subrecipient received one award funded through the ERA program, and one award funded through SLFRF. Office of the Washington State Auditor sao.wa.gov Federal regulations require recipients to establish and follow internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Description of Condition Federal requirements prohibit recipients from contracting with parties suspended or debarred from doing business with the federal government. Whenever the County issues subawards, regardless of the amount, it must verify that the subrecipient is not suspended, debarred or otherwise excluded from receiving federal funds. This County can accomplish this verification by checking the System for Award Management Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, collecting a certification from the subrecipient, or adding a clause or condition in the contract with the subrecipient. The Washington State Department of Commerce required the County to include a specific suspension and debarment clause in all subrecipient contracts it entered into. Our audit found the County’s Public Health Department did not include the required clause in the four contracts it issued to two subrecipients. We consider this internal control deficiency to be a material weakness, which led to material noncompliance. The issue was not reported as a finding in the prior audit. Cause of Condition The County started receiving an influx of federal funding from a variety of state agencies in 2020 due to the COVID-19 pandemic. When it became clear later in 2020 that an unprecedented amount of funding would be passed through to subrecipients, the County’s Legal Department created a standard contract template and directed all departments to use it when providing COVID-19 awards. County staff did not identify that Commerce’s required clause was omitted from this template until 2021 when Public Health Department employees reviewed subsequent agreements with Commerce. The County elected not to amend its existing subrecipient contracts at that time since they were already awarded, signed, and in effect for a relatively short period. Office of the Washington State Auditor sao.wa.gov Effect of Condition Without adequate internal controls over suspension and debarment requirements, the County cannot ensure the subrecipients it paid with federal funds are eligible to participate in federal programs. Any program funds the County used to pay an ineligible party would be unallowable, and the granting agency could potentially recover them. We verified the two subrecipients were not suspended or debarred. Therefore, we are not questioning the related costs. Recommendation We recommend the County establish adequate internal controls to verify that subrecipients are not suspended or debarred before awarding contracts or providing subrecipients with federal funding in accordance with the terms and conditions of their awards. These controls should include confirming the County has added all required language to its subrecipient contracts. County’s Response Once notified by the auditors of the needed correction (July 27, 2022), the director and finance manager wrote Attestations to be sent to the subcontractors. These attestations were felt to be inadequate, so contract amendments were drafted and sent on August 15 to the four sub-contracts. The first two of these amendments has been returned and completed on August 16. On August 16, the director opened a SAM.gov profile and searched for the sub- contractors. Electronic records searches showed no exclusions current or pending. Auditor’s Remarks We appreciate the County’s quick response and commitment to resolving this finding. We thank it for its cooperation and assistance during the audit. We will review the corrective action taken during our next regular audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Office of the Washington State Auditor sao.wa.gov Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 180, OMB, Guidelines to Agencies on Government wide Debarment and Suspension (Nonprocurement) establishes non-procurement debarment and suspension regulations, implementing Executive Orders 12549 and 12689. Washington State Department of Commerce Interagency Agreement, Special Terms and Conditions, Section 9.D outlines requirements for all lower tier covered transactions. Office of the Washington State Auditor sao.wa.gov SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Mason County January 1, 2021 through December 31, 2021 This schedule presents the status of findings reported in prior audit periods. Audit Period: January 1, 2020 through December 31, 2020 Report Ref. No.: 1029441 Finding Ref. No.: 2020-001 Finding Caption: The declining financial conditions of the Belfair Sewer Fund and Rustlewood Water and Sewer Fund put the utilities at risk of not meeting their financial obligations. Background: Belfair Sewer Fund: Belfair Sewer Fund continues to not generate enough revenue to meet scheduled debt payments. The County subsidized Belfair Sewer Fund in 2020 with $1.25 million in Real Estate Excise Taxes (REET) and sales tax revenues to help make the required debt payments. Including the 2020 transfer, the County has used $5.5 million in REET and sales tax revenues to support Belfair Sewer Fund since 2016. Rustlewood Water and Sewer Fund: Rustlewood Water and Sewer Fund has not generated enough revenue and does not have adequate reserves to make the capital improvements needed. Without the use of REET funds, Rustlewood Water and Sewer would not generate enough revenue to cover operating expenditures. To maintain a positive fund balance, the County has subsidized a total of $977,500 in REET funds since 2017. Status of Corrective Action: (check one) ☒ Fully Corrected ☐ Partially Corrected ☐ Not Corrected ☐ Finding is considered no longer valid Corrective Action Taken: 2020 Belfair Sewer Fund • The County utilized a Commerce grant and loan to design a sewer extension aimed at expanding customer base. This resulted in new development proposals of an additional 126 MF ERUs and 144 SF ERUs. • The County presented a Legislative request for $500,000 in “rate relief” to reduce debt which will be received late 2021 or early 2022. Office of the Washington State Auditor sao.wa.gov • The County restructured existing debt. • A consultant recommended operational improvements to reduce costs which are being implemented in 2021. • Operators have increased skill and proficiency. Corrective Action Taken: 2020 Rustlewood Water and Sewer Fund • A summary of recommended operational improvements to reduce costs has been prepared, some of which are being implemented in 2021. • Operators have increased skill and proficiency. • Water rates have been prepared for Board consideration upon installation of a handful of remaining water meters. Audit Period: January 1, 2020 through December 31, 2020 Report Reference No.: 1029441 Finding Ref. No.: 2020-002 CFDA Number(s): 20.019 Federal Program Name and Granting Agency: U.S. Department of Treasury Pass-Through Agency Name: Washington State Department of Commerce Finding Caption: The County improperly charged the Coronavirus Relief Fund program for expenditures incurred outside the period of performance. Background: The County expended $6,835,990 in Coronavirus Relief Funds during 2020. The awards included period of performance requirements in which the County incorrectly included $121,598 of expenditures that were outside of the period of performance. While we determined the County had adequate controls that it materially complied with the requirements, the County review of the expenditures was not detailed enough to detect costs outside of the period of performance. Status of Corrective Action: (check one) ☒ Fully Corrected ☐ Partially Corrected ☐ Not Corrected ☐ Finding is considered no longer valid Corrective Action Taken: The County has taken corrective action to ensure that no costs outside of the period of performance are included in reimbursement requests by changing the process in which payroll reports are ran to exclude retro pay types. In addition, an employee aside from the preparer, signs off on the grant reimbursement request and looks at all backup documentation for accuracy before it is sent to the granting agency for reimbursement. Office of the Washington State Auditor sao.wa.gov INDEPENDENT AUDITOR’S REPORT Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Mason County January 1, 2021 through December 31, 2021 Board of Commissioners Mason County Shelton, Washington We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of Mason County, as of and for the year ended December 31, 2021, and the related notes to the financial statements, which collectively comprise the County’s financial statements, and have issued our report thereon dated August 22, 2022. We issued an unmodified opinion on the fair presentation of the County’s financial statements in accordance with its regulatory basis of accounting. We issued an adverse opinion on the fair presentation with regard to accounting principles generally accepted in the United States of America (GAAP) because the financial statements are prepared by the County using accounting practices prescribed by state law and the State Auditor’s Budgeting, Accounting and Reporting System (BARS) manual described in Note 1, which is a basis of accounting other than GAAP. The effects on the financial statements of the variances between the basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material. REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the County’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control. Office of the Washington State Auditor sao.wa.gov A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the County’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described above and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. REPORT ON COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the County’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. Pat McCarthy, State Auditor Olympia, WA August 22, 2022 Office of the Washington State Auditor sao.wa.gov INDEPENDENT AUDITOR’S REPORT Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance Mason County January 1, 2021 through December 31, 2021 Board of Commissioners Mason County Shelton, Washington REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM Opinion on Each Major Federal Program We have audited the compliance of Mason County, with the types of compliance requirements identified as subject to audit in the U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of the County’s major federal programs for the year ended December 31, 2021. The County’s major federal programs are identified in the auditor’s results section of the accompanying Schedule of Findings and Questioned Costs. In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2021. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. Office of the Washington State Auditor sao.wa.gov We are required to be independent of the County and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination on the County’s compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the County’s federal programs. Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the County’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards and the Uniform Guidance will always detect a material noncompliance when it exists. The risk of not detecting a material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgement made by a reasonable user of the report on compliance about the County’s compliance with the requirements of each major federal program as a whole. Performing an audit in accordance with GAAS, Government Auditing Standards and the Uniform Guidance includes the following responsibilities: • Exercise professional judgment and maintain professional skepticism throughout the audit; • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the County’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances; • Obtain an understanding of the County’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control over compliance. Accordingly, no such opinion is expressed; and Office of the Washington State Auditor sao.wa.gov • We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Other Matters The results of our auditing procedures disclosed an instance of noncompliance, which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying Schedule of Federal Award Findings and Questioned Costs as Finding 2021-001. Our opinion on each major federal program is not modified with respect to these matters. Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. R EPORT ON INTERNAL CONTROL OVER COMPLIANCE Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify deficiencies in internal control over compliance that we consider to be a material weakness. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control over compliance described in the accompanying Schedule of Federal Findings and Questioned Costs as Finding 2021-001 to be a material weakness. Office of the Washington State Auditor sao.wa.gov A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. County’s Response to Findings Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the internal control over compliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Purpose of this Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. Pat McCarthy, State Auditor Olympia, WA August 22, 2022 Office of the Washington State Auditor sao.wa.gov INDEPENDENT AUDITOR’S REPORT Report on the Audit of the Financial Statements Mason County January 1, 2021 through December 31, 2021 Board of Commissioners Mason County Shelton, Washington REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Unmodified and Adverse Opinions We have audited the financial statements of Mason County, as of and for the year ended December 31, 2021, and the related notes to the financial statements, as listed in the table of contents. Unmodified Opinion on the Regulatory Basis of Accounting (BARS Manual) As described in Note 1, the County has prepared these financial statements to meet the financial reporting requirements of state law and accounting practices prescribed by the State Auditor’s Budgeting, Accounting and Reporting System (BARS) Manual. Those accounting practices differ from accounting principles generally accepted in the United States of America (GAAP). The differences in these accounting practices are also described in Note 1. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the cash and investments of Mason County, and its changes in cash and investments, for the year ended December 31, 2021, on the basis of accounting described in Note 1. Adverse Opinion on U.S. GAAP The financial statements referred to above were not intended to, and in our opinion, they do not, present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of Mason County, as of December 31, 2021, or the changes in financial position or cash flows thereof for the year then ended, because of the significance of the matter discussed below. Office of the Washington State Auditor sao.wa.gov Basis for Unmodified and Adverse Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and Government Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the County, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit unmodified and adverse opinions. Matter Giving Rise to Adverse Opinion on U.S. GAAP Auditing standards issued by the American Institute of Certified Public Accountants (AICPA) require auditors to formally acknowledge when governments do not prepare their financial statements, intended for general use, in accordance with GAAP. As described in Note 1 of the financial statements, the financial statements are prepared by the County in accordance with state law using accounting practices prescribed by the BARS Manual, which is a basis of accounting other than accounting principles generally accepted in the United States of America. The effects on the financial statements of the variances between the regulatory basis of accounting and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material and pervasive. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of state law and the BARS Manual described in Note 1. This includes determining that the basis of accounting is acceptable for the presentation of the financial statements in the circumstances. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Office of the Washington State Auditor sao.wa.gov Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. Performing an audit in accordance with GAAS and Government Auditing Standards includes the following responsibilities: • Exercise professional judgment and maintain professional skepticism throughout the audit; • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements; • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, no such opinion is expressed; • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements; • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern for a reasonable period of time; and • We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the County’s financial statements. The Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule of Liabilities is also presented for purposes of additional analysis, as required by the prescribed BARS manual. These schedules are not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, Office of the Washington State Auditor sao.wa.gov including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements taken as a whole. OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated August 22, 2022 on our consideration of the County’s internal control over financial reporting and on the tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control over financial reporting and compliance. Pat McCarthy, State Auditor Olympia, WA August 22, 2022 Office of the Washington State Auditor sao.wa.gov FINANCIAL SECTION Mason County January 1, 2021 through December 31, 2021 FINANCIAL STATEMENTS Fund Resources and Uses Arising from Cash Transactions – 2021 Fiduciary Fund Resources and Uses Arising from Cash Transactions – 2021 Notes to the Financial Statements – 2021 SUPPLEMENTARY AND OTHER INFORMATION Schedule of Liabilities – 2021 Schedule of Expenditures of Federal Awards – 2021 Notes to the Schedule of Expenditures of Federal Awards – 2021 Office of the Washington State Auditor sao.wa.gov CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Mason County January 1, 2021 through December 31, 2021 This schedule presents the corrective action planned by the County for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2021-001 Finding caption: The County did not have adequate internal controls to ensure compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Leo Kim 411 N 5th Street Shelton, WA 98584 (360) 427-9670 x472 Corrective action the auditee plans to take in response to the finding: Once notified by the auditors of the needed correction (July 27, 2022), the director and finance manager wrote Attestations to be sent to the subcontractors. These attestations were felt to be inadequate, so contract amendments were drafted and sent on August 15 to the four sub-contracts. The first two of these amendments has been returned and completed on August 16. On August 16, the director opened a SAM.gov profile and searched for the sub-contractors. Electronic records searches showed no exclusions current or pending. Future subrecipient contracts will include specific language required by grantor agencies and all subrecipients will be searched through the System of Award Management (SAM.gov) to ensure they are not suspended or debarred prior to entering into a contract. Anticipated date to complete the corrective action: We expect the final amendments to be received not later than August 19th, 2022. Electronic review complete. Office of the Washington State Auditor sao.wa.gov ABOUT THE STATE AUDITOR’S OFFICE The State Auditor’s Office is established in the Washington State Constitution and is part of the executive branch of state government. The State Auditor is elected by the people of Washington and serves four-year terms. We work with state agencies, local governments and the public to achieve our vision of increasing trust in government by helping governments work better and deliver higher value. In fulfilling our mission to provide citizens with independent and transparent examinations of how state and local governments use public funds, we hold ourselves to those same standards by continually improving our audit quality and operational efficiency, and by developing highly engaged and committed employees. As an agency, the State Auditor’s Office has the independence necessary to objectively perform audits, attestation engagements and investigations. Our work is designed to comply with professional standards as well as to satisfy the requirements of federal, state and local laws. The Office also has an extensive quality control program and undergoes regular external peer review to ensure our work meets the highest possible standards of accuracy, objectivity and clarity. Our audits look at financial information and compliance with federal, state and local laws for all local governments, including schools, and all state agencies, including institutions of higher education. In addition, we conduct performance audits and cybersecurity audits of state agencies and local governments, as well as state whistleblower, fraud and citizen hotline investigations. The results of our work are available to everyone through the more than 2,000 reports we publish each year on our website, www.sao.wa.gov. Additionally, we share regular news and other information via an email subscription service and social media channels. We take our role as partners in accountability seriously. The Office provides training and technical assistance to governments both directly and through partnerships with other governmental support organizations. Stay connected at sao.wa.gov • Find your audit team • Request public records • Search BARS manuals (GAAP and cash), and find reporting templates • Learn about our training workshops and on-demand videos • Discover which governments serve you — enter an address on our map • Explore public financial data with the Financial Intelligence Tool Other ways to stay in touch • Main telephone: (564) 999-0950 • Toll-free Citizen Hotline: (866) 902-3900 • Email: webmaster@sao.wa.gov August 22, 2022 Office of the Washington State Auditor 3200 Capitol Blvd P.O. Box 40031 Olympia, WA 98504-0031 To the Office of the Washington State Auditor: We are providing this letter in connection with your audit of Mason County for the period from January 1, 2021 through December 31, 2021. Representations are in relation to matters existing during or subsequent to the audit period up to the date of this letter. Certain representations in this letter are described as being limited to matters that are significant or material. Information is considered significant or material if it is probable that it would change or influence the judgment of a reasonable person. We confirm, to the best of our knowledge and belief, having made appropriate inquires to be able to provide our representations, the following representations made to you during your audit. If we subsequently discover information that would change our representations related to this period, we will notify you in a timely manner. General Representations: 1. We have provided you with unrestricted access to people you wished to speak with and made available all relevant and requested information of which we are aware, including: a. Financial records and related data. b. Minutes of the meetings of the governing body or summaries of actions of recent meetings for which minutes have not yet been prepared. c. Other internal or external audits, examinations, investigations or studies that might concern the objectives of the audit and the corrective action taken to address significant findings and recommendations. d. Communications from regulatory agencies, government representatives or others concerning possible noncompliance, deficiencies in internal control or other matters that might concern the objectives of the audit. e. Related party relationships and transactions. f. Results of our internal assessment of business risks and risks related to financial reporting, compliance and fraud. 2. We acknowledge our responsibility for compliance with requirements related to confidentiality of certain information, and have notified you whenever records or data containing information subject to any confidentiality requirements were made available. 3. We acknowledge our responsibility for compliance with applicable laws, regulations, contracts and grant agreements. 4. We have identified and disclosed all laws, regulations, contracts and grant agreements that could have a direct and material effect on the determination of financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds. 5. Except as reported by the audit, we have complied with all material aspects of laws, regulations, contracts and grant agreements. 6. We acknowledge our responsibility for establishing and maintaining effective internal controls over compliance with applicable laws and regulations and safeguarding of public resources, including controls to prevent and detect fraud. 7. Except as reported by the audit, we have established adequate procedures and controls to provide reasonable assurance of safeguarding public resources and compliance with applicable laws and regulations. 8. Except as reported to you in accordance with RCW 43.09.185, we have no knowledge of any loss of public funds or assets or other illegal activity, or any allegations of fraud or suspected fraud involving management or employees. 9. In accordance with RCW 43.09.200, all transactions have been properly recorded in the financial records. 10. We are responsible for, and have accurately prepared, the summary schedule of prior audit findings to include all findings, and we have provided you with all the information on the status of the follow-up on prior audit findings. 11. We are responsible for taking corrective action on audit findings and have developed a corrective action plan. Additional representations related to the financial statements: 12. We acknowledge our responsibility for fair presentation of the financial statements and believe financial statements are fairly presented in accordance with the Budgeting, Accounting and Reporting Standards Manual (BARS Manual), which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. 13. We acknowledge our responsibility for establishing and maintaining effective internal control over financial reporting. 14. The financial statements properly classify all funds and activities. 15. Revenues are appropriately classified by fund and account in accordance with the BARS Manual. 16. Expenses are appropriately classified by fund and account, and allocations have been made on a reasonable basis. 17. Ending cash and investments are properly classified as nonspendable, restricted, committed, assigned, and unassigned. 18. Significant assumptions we used in making accounting estimates are reasonable. 19. The following have been properly classified, reported and disclosed in the financial statements. as applicable: a. Interfund, internal, and intra-entity activity and balances. b. Related-party transactions, including sales, purchases, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties. c. Joint ventures and other related organizations. d. Guarantees under which the government is contingently liable. e. All events occurring subsequent to the fiscal year end through the date of this letter that would require adjustment to, or disclosure in, the financial statements. f. Effects of all known actual or possible litigation, claims, assessments, violations of laws, regulations, contracts or grant agreements and other loss contingencies. 20. We have accurately disclosed to you all known actual or possible pending or threatened litigation, claims or assessments whose effects should be considered when preparing the financial statements. We have also accurately disclosed to you the nature and extent of our consultation with outside attorneys concerning litigation, claims and assessments. 21. We acknowledge our responsibility to include all necessary and applicable disclosures required by the BARS Manual, including: a. Description of the basis of accounting, summary of significant accounting policies and how this differs from Generally Accepted Accounting Principles (GAAP). b. Disclosures similar to those required by GAAP to the extent they are applicable to items reported in the financial statements. c. Any additional disclosures beyond those specifically required by the BARS Manual that may be necessary for the statements to be fairly presented. 22. We acknowledge our responsibility for reporting supplementary information (the Schedule of Liabilities and the Schedule of Expenditures of Federal Awards) in accordance with applicable requirements and believe supplementary information is fairly presented, in both form and content in accordance with those requirements. 23. We have disclosed to you all significant changes to the methods of measurement and presentation of supplementary information, reasons for any changes and all significant assumptions or interpretations underlying the measurement or presentation. 24. We believe there are no uncorrected misstatements that would be material individually and in the aggregate to the financial statements taken as a whole. 25. We acknowledge our responsibility not to publish any document containing the audit report with any change in the financial statements, supplementary and other information referenced in the auditor’s report. We will contact the auditor if we have any needs for publishing the audit report with different content included. 26. We considered the qualifications of the WA Office of the State Actuary (OSA) to create an electronic tool for determining the City's liability for PEBB / LEOFF 1) other post- employment benefits (OPEB) under the GASB 75 alternative method and agree with the results of the electronic tool, which are reflected in financial statement amounts and disclosures. In using the tool, we input correct and complete information into the electronic spreadsheet, and did not enter any inaccurate information with respect to the amounts or assumptions, or modify cells in the OSA spreadsheet, in an attempt to change the outcome of the calculation. Further, we are not aware of any other external matters that would have had an impact on the appropriateness of using the alternative method or assumptions used by the OSA’s tool. We confirm that we are a (PEBB / LEOFF 1) employer and we had fewer than 100 plan members (active and retired) as of the beginning of the reporting period and are, therefore, eligible to use the tool Additional representations related to expenditures under federal grant programs: 27. We acknowledge our responsibility for complying, and have complied, with the requirements of 2 CFR § 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. 28. With regards to your audit of federal grant programs, we have made available all relevant and requested information of which we are aware, including: a. All federal awards and related grant agreements (including amendments, if any), contracts with pass-through entities, service organizations and vendors, and correspondence. b. All communications from federal awarding agencies, vendors, service organizations or pass-through entities concerning possible noncompliance. c. All information regarding corrective actions taken and management decisions or follow-up work performed by federal or pass-through agencies on any findings reported in the past. d. All documentation related to the compliance requirements, including information related to federal program financial reports and claims for advances and reimbursements. e. Interpretations or other support for any situations where compliance with requirements might be questionable or unclear. 29. Except as reported by the audit, we have identified and complied with all direct and material compliance requirements of federal awards. 30. Management is responsible for establishing effective internal control and has, except reported by the audit, maintained sufficient control over federal programs to provide reasonable assurance that awards are managed in compliance with laws, regulations, contracts or grant agreements that could have a material effect on each of our federal awards. 31. Federal program financial reports and claims for advances and reimbursements are supported by the accounting records from which the basic financial statements have been prepared, and are prepared on a basis consistent with the Schedule of Expenditures of Federal Awards. 32. Copies of federal program reports provided to you are true copies of the reports submitted, or electronically transmitted, to federal agencies or pass-through agencies, as applicable. 33. We are responsible for, and will accurately prepare, the auditee section of the Data Collection Form as required by the Uniform Guidance. Additional representations related to federal grants passed through to subrecipients: 34. We have advised our subrecipients of requirements imposed on them by Federal laws, regulations, contracts or grant agreements as well as any supplemental requirements we impose as a condition of receiving Federal awards. 35. We have monitored the activities of our subrecipients as necessary to ensure that Federal awards are used for authorized purposes in compliance with laws, regulations, contracts or grant agreements. 36. We have determined that subrecipients expending $750,000 or more in Federal awards during the subrecipient’s fiscal year have met the audit requirements of 2 CFR § 200.501 for that fiscal year. 37. When applicable, we have issued a management decision on audit findings within six months after receipt of the subrecipient’s audit report and ensured that the subrecipient has taken appropriate and timely corrective action. 38. We have considered the results of our subrecipients’ audits and made any necessary adjustments to our own accounting records. Paddy McGuire, Leo Kim, County Auditor Chief Finance Officer County Commissioner Mark Neary County Administrator Mason County Agenda Request Form To: Board of Mason County Commissioners From: Lisa Frazier Ext. 484 Department: Treasurer's Office Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☒ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: Resolution to Amend Resolution #32-18 – Mason County Utilities and Waste Management Cash Drawers Background/Executive Summary: The Treasurer’s Office is tasked with the review and recommendations of imprest funds, petty cash and cash drawers. In reviewing cashing handling practices and working with Utilities and Waste, it has been determined that in order to provide internal control oversight of cash drawers at Mason County Solid Waste Facilities, staff at those locations need to have access and accountability for their own cash drawer. This requires that amount of cash drawers available be increased from six (6) to eight (8) and the amounts available in each drawer increased. Budget Impact (amount, funding source, budget amendment): $1,700 Public Outreach (news release, community meeting, etc.): None Requested Action: Approval of the Resolution amending Resolution No. 32-18 to increase the Mason County Utilities and Waste Management cash drawers from six to eight. Attachments: Resolution RESOLUTION NO. AMENDING RESOLUTION NO. 32-18 MASON COUNTY UTILITIES & WASTE MANAGEMENT CASH DRAWERS WHEREAS, Mason County Department of Utilities & Waste Management has the operation of the Mason County Solid Waste Facilities, and WHEREAS, in discussions with the Mason County Treasurer’s Office and the Mason County Audit Committee, that in order to provide internal control oversight of cash drawers at Mason County Solid Waste Facilities, implementation of recommended best practices require each of the Solid Waste staff have access and accountability for their own cash drawer. THEREFORE, no cash drawers will be shared. All drawers will be locked and assigned to a specified Solid Waste staff member. The Solid Waste Manager will be responsible for the change drawer and written policies and procedures will be followed for making change from the Solid Waste Manager’s change drawer. THEREFORE, the Mason County Treasurer and the Mason County Audit Committee recommend an increase from the current six (6) cash drawers as identified in Resolution No. 32-18 to eight (8) cash drawers as identified below and the amounts be increased accordingly. CASH DRAWER # CURRENT CASH DRAWER AMOUNT NEW CASH DRAWER AMOUNT #1 $250.00 $400 #2 $250.00 $400 #3 $250.00 $400 #4 $200.00 $400 #5 $200.00 $400 #6 $ .00 $400 #7 $ .00 $400 #8 MANAGER CHANGE BAG $450.00 $500 Total $1,600 New Total $3,300 NOW THEREFORE, BE IT RESOLVED THAT, the Board of Mason County Commissioners approved the recommendation of the Mason County Treasurer and the Mason County Audit Committee and the cash drawers as listed above in the new amounts are approved. The Mason County Department of Utilities and Waste is authorized to take the appropriate steps to create and increase the cash drawers as established above. APPROVED this , day of August, 2022. BOARD OF COUNTY COMMISSIONERS MASON COUNTY, WASHINGTON ATTEST: Kevin Shutty, Chair Elisabeth Frazier, Mason County Treasurer Sharon Trask, Commissioner ATTEST: McKenzie Smith, Clerk of the Board Randy Neatherlin, Commissioner APPROVED AS TO FORM: Tim Whitehead, Chief DPA Mason County Community Services – Briefing August 22, 2022 Briefing Items → Review of 1st half of 2022 Public Health finances – Dave Windom → Consolidated Homeless Grant Amendment C – Melissa Casey → Burn Restrictions/Ban Policy – Randy Collins Mason County Agenda Request Form To: Board of Mason County Commissioners From: David Windom Ext. 260 Department: Public Health Community Services – Public Health Briefing: ☒ Action Agenda: ☐ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2023 Agenda Date: Click or tap here to enter text. Internal Review: ☐ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: Review of 1st half 2022 Public Health finance Background/Executive Summary: A brief on 2022 revenue and expense January 1 to July 1 2022. Budget Impact (amount, funding source, budget amendment): None Public Outreach (news release, community meeting, etc.): None Requested Action: None, informational only Attachments: PowerPoint -1000000 -800000 -600000 -400000 -200000 0 200000 400000 600000 800000 1000000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2018 -2022 Cash Flow 2018 2019 2020 2021 2022 Revenue by Source Federal Dollars, 1232796 State Funding , 623567 Permits, 345870 Fees, 285398 County Contribution, 376255 Transfer in Mental Health, 100,000 REVENUE 0 200000 400000 600000 800000 1000000 1200000 1400000 1600000 Federal Dollars State Funding Permits Fees County Contribution Transfer in Mental Health Budget vs Received Budgeted YTD Salary and Wages 42% Benefits 19% Supplies 9% Services 24% Intergovernmental 0% Internal Charges 6% EXPENDED $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 Salary and Wages Benefits Supplies Services Intergovernmental Internal Charges Budgeted vs Expended Budget Expended County Gov 3% Fees & permits 27% DOH 1% FPHS 3% State Assist to County 6% Other State 5% Fed through DOH 37% Fed Other 19% BARs Report 2021 County Gov Fees & permits DOH FPHS State Assist to County Other State Fed through DOH Fed Other Mason County Agenda Request Form To: Board of Mason County Commissioners From: Melissa Casey Ext. 404 Department: Public Health Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☐ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: Consolidated Homeless Grant (CHG) Amendment (22-46108-20) Amendment C Background/Executive Summary: Additional money has been allocated to the Consolidated Homeless Grant. Funds will be subcontracted to Crossroads Housing to support the centralized rapid rehousing program and supportive services aimed at reducing and preventing homelessness. Budget Impact (amount, funding source, budget amendment): None Public Outreach (news release, community meeting, etc.): N/A Requested Action: Approval of the Consolidated Homeless Grant Amendment No. 22-46108-20 Amendment C and the Professional Services Contract with Crossroads Housing Amendment 3 for the additional funds in the amount of $98,098 for the period of July 1, 2022 to June 30, 2023 to support the centralized rapid rehousing program and supportive services to reduce and prevent homelessness. Attachments: CHG Amendment C Crossroads Housing Amendment 3 Mason County Agenda Request Form To: Board of Mason County Commissioners From: Randy Collins Ext. 309 Department: Fire Marshall Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☐ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: Burn Restrictions/Burn Ban Policy Background/Executive Summary: With fire seasons growing longer and Mason County being subject to an increasing number of heat waves and wildfire threats, a strong need has emerged to adopt a unified policy for implementing burn restrictions and burn bans. For years, this has been accomplished at State and Federal levels through use of the National Fire Danger Rating System which at times, has not been followed by the County. This has often resulted in public confusion and frustrated local Fire Districts who spend a considerable amount of time and resources responding to burn complaints. With most challenged by staffing shortages, it also increases the risk of their agency being delayed to a true-life threatening emergency while engaged on such calls. In an effort to minimize public confusion and reduce the demand on the Fire Districts, this policy was approved overwhelmingly by the County Fire Chiefs at their August meeting and is being brought to the Commissioners for their concurrence. Budget Impact (amount, funding source, budget amendment): None Public Outreach (news release, community meeting, etc.): Outreach methods to notify the public of any changes in burn restrictions will continue to be the following: press releases, posting the information on the County’s website and Fire Marshal’s page, posting on the County’s Facebook pages, and use of MACECOM’s Active 911 system to notify the Fire Districts ahead of any public announcements. Mason County Agenda Request Form Requested Action: Approval to implement the Mason County Fire Marshal’s Office Burn Restrictions Policy. Attachments: Burn Restrictions Policy Mason County Fire Marshal’s Office POLICY: Burn Restrictions APPROVED BY: PAGE 1 OF 2 EFFECTIVE DATE: Originated: July 10, 2022 Page: 1 of 2 PURPOSE As a County of rural properties and large forested areas, the use of controlled fire has played an important role for its residents and timber industry. Due to the number of fire agencies involved in the permitting and response component as well as the sensitivity of the public, there is a need to develop a uniform process for the implementation of such restrictions. The purpose of this policy is to provide a consistent and coordinated approach for implementing burn restrictions and/or bans in Mason County that follows a widely accepted and scientific process. While it is in the best interest of all stakeholders to remain consistent, nothing in this policy shall limit the ability of a specific fire agency to implement a more restrictive approach if warranted by other factors such as staffing patterns or climatic conditions unique to their jurisdiction DEFINITIONS Land Clearing Burning: Outdoor burning of trees, stumps, shrubbery, or other natural vegetation from land clearing projects (I.E. projects that clear the land so it can be developed, used for a different purpose or left unused). Please note a permit for this activity is first required from the Mason County Fire Marshal’s Office. Residential Burning: The outdoor burning of leaves, clippings, pruning and other natural yard and gardening refuse by a property owner. Such activities do not require a permit but are prohibited in the Urban Growth Areas of Allyn, Belfair and Shelton. Recreational Burning: Cooking and campfires using charcoal or firewood in a metal, concrete or rock circle such as those typically found in campgrounds Exempt Appliances/Devices: Gas appliances (grills, bar-b-ques and fire pits), smokers and wood fired pizza ovens METHODOLOGY Of the various systems used for implementing burn restrictions, the most widely used is the National Fire Danger Rating System (NFDRS) which identifies five color coded levels of fire danger ranging from Low (Green) to Extreme (Red) and is summarized in Table 1 below. As a system that has been adopted by Federal Fire Agencies as well as the Washington Department of National Resources (DNR), the NFDRS shall be used as the methodology to establish burn restrictions within Mason County. Additional information on the NFDRS can be found at: https://www.nwcg.gov/sites/default/files/products/pms932.pdf POLICY Due to the overlap in State and local jurisdictional responsibility and to minimize public confusion, it shall be the policy of the Mason County Fire Marshal’s Office (MCFMO) and Mason County Fire Chief’s Association (MCFCA) to remain as consistent as possible with any burn restrictions or bans implemented on Federal or DNR lands. To that end, when notified by the DNR of any impending restrictions, they shall be mirrored by the MCFMO and MCFCA. These usually occur during the Cooperating Agencies Conference Call held each Wednesday at 10 AM between the Federal Fire Agencies and DNR when the predicted fire danger for the upcoming week is announced. Depending on the level of fire danger, the corresponding burning restriction identified in Table 1 will apply. Mason County Fire Marshal’s Office POLICY: Burn Restrictions APPROVED BY: PAGE 2 OF 2 EFFECTIVE DATE: Originated: July 10, 2022 Page: 2 of 2 Table 1 NFDRS & Corresponding Restrictions Fire Danger Rating and Color Code Description Land Clearing Residential Burning Recreational Burning Low (L) Green Fuels do not ignite readily from small firebrands although a more intense heat source such as lighting may start fires in duff or punky wood. Fires in open cured grasslands may burn freely a few hours after rain but wood fires spread slowly by creeping or smoldering and burn in irregular fingers. Allowed (Permit Required) Allowed Allowed Moderate (M) Blue Fires can start from most accidental causes, but with the exception of lightning, fires in some areas, the number of starts is generally low. Fires in open cured grasslands will burn briskly and spread rapidly on windy days. Timber fires spread slowly to moderately fast. Restricted Restricted Allowed High (H) Yellow All fine dead fuels ignite readily and fires start easily from most causes. Unattended brush and campfires are likely to escape. Fires spread rapidly and short distance spotting is common. High intensity burning may develop on slopes or in concentrations of finer fuels Restricted Restricted Restricted if by DNR Proclamation or ORRCA Very High (VH) Orange Fires start easily from all causes and immediately after ignition spread rapidly and increase quickly in intensity. Spot fires are a constant danger. Fires burning in light fuels may quickly develop high intensity characteristics such as long distance spotting and fire whirlwinds when they burn into heavier fuels Restricted Restricted Restricted Extreme (E) Red Fires start quickly, spread furiously and burn intensely. All fires are potentially serious. Development into high intensity burning will usually be faster and occur from smaller fires than in the very high danger class. Direct attack is rarely possible and may be dangerous except immediately after ignition Restricted Restricted Restricted On occasion, situations may arise that warrant implementing burn restrictions at a time outside of the Cooperating Agencies Conference Call. If this should occur, the MCFMO shall work with DNR and the MCFCA in an expeditious manner to make such a determination as soon as is practical. NOTIFICATION/MESSAGING Once a determination has been made to implement any burn restrictions, it is imperative a clear and consistent message is disseminated to the fire community, allied governmental agencies, elected officials and the general public. To achieve this, the MCFMO shall take the following actions: • Alert the Fire Districts using the Active 911 system prior to notifying the media and general public • Issue a press release to prominent media organizations and the general public • Post the information on the County website home page and Fire Marshal’s website • Post to the County’s Facebook page In addition to these activities, all County Fire Districts shall make a good faith effort to share and distribute this information to the public within their respective jurisdictions. It is recognized that when restrictions are implemented, fire personnel will encounter some burning by responsible property owners until the notifications become well known. When responding to these situations, personnel should use their professional judgement to evaluate the hazard to the wildland before taking action. As entities with intimate knowledge of both their population and response area, each is unique position to deliver the message at a personal level along with an opportunity to education their constituents as to the dangers or wildfires and importance of the restrictions. Mason County Public Works – Briefing August 23, 2022 Briefing Items → 2023 Annual Road Program and 6-Year Transportation Improvement Program (2023-2028) → Re-appointment of Don Pogreba and Tim Lincoln for a term of three years and Jeff Carey, Jack Johnson, Philip Wolff, and Mark Carlson for a term of two years on the Transportation Improvement Program Citizen Advisory Panel (TIP-CAP) → Belfair Reclamation Facility Turbo Blower parts and repair services from KTurbo → Service contract with Huber Technology, Inc. for Belfair Reclamation Facility screen maintenance service Discussion Items Commissioner Follow-Up Items Upcoming Calendar Items Mason County Administrator 411 N 5th Street Shelton, WA 98584 (360) 427-9670 ext. 419 Mason County Commissioner Briefing Items from County Administrator August 22, 2022 • Specific Items for Review → 2023 Lodging Tax award recommendations – Diane Zoren → EMPG Grant amendment for UTV purchase – John Taylor → Grant funding with PUD 1 for Wildland Fire Protection Plan – John Taylor → Winter Storm preparation – John Taylor → ARPA project prioritization – Jennifer Beierle → USDA Secure Schools Funding selection for Title I, II, and III – Jennifer Beierle → North Mason MCSO Precinct lease – Mark Neary → Approval to participate in the WCRP optional $5 million excess of $20 million policy that puts Mason County’s liability program coverage at $25 million – Nichole Wilston • Commissioner Discussion Mason County Agenda Request Form To: Board of Mason County Commissioners From: Diane Zoren Ext. 747 Department: Support Services Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: September 13, 2022 Internal Review: ☐ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: The Lodging Tax Advisory Committee (LTAC) met on July 20 to consider 2023 Visitor Information Center (VIC) awards and made the following recommendations: Background/Executive Summary: 2023 Visitor Information Services. Total amount available is $173,972. Contractor Recommended 2023 Award 2022 Contract 2021 Contract North Mason Chamber of Commerce $48,712 $29,120 $40,600 Mason County Historical Society $19,137 $11,440 $15,800 Shelton Mason County Chamber $106,123 $63,440 $87,000 Total $173,972 $104,000 $143,400 Lodging tax revenues have been increasing and $869,863 was received in 2021. We anticipate receiving close to this amount in 2022 but it is unknown if this will continue as people resume pre- COVID travel habits. Because the Commissioners can’t take final action until 45 days after LTAC has reviewed the proposals, this item will be placed on the September 13 agenda if approved to move forward. Budget Impact (amount, funding source, budget amendment): Lodging Tax Fund Public Outreach (news release, community meeting, etc.): LTAC meeting held July 20, 2022 Mason County Agenda Request Form Requested Action: Approval of the following contracts for the 2023 Visitor Information Center awards: North Mason Chamber of Commerce for $48,712; Mason County Historical Society for $19,137; and Shelton- Mason County Chamber of Commerce for $106,123; for the total amount of $173,972. Attachments: July 20 LTAC meeting minutes MASON COUNTY LODGING TAX ADVISORY COMMITTEE Meeting Minutes 411 North 5tH Street, Shelton, WA 98584 Wednesday, July 20, 2022 9:00 a.m. Members in attendance via Zoom: Chair Sharon Trask, Shaun Tucker, Heidi McCutcheon, Pam Volz, Greg Oldham and Duane Wilson. Also in attendance was Liz Arbaugh, Deidre Peterson, Jeff Slakey and Rachel Hansen. Chair Trask called the meeting to order at 9:02 a.m. Approval of Minutes Pam/Shaun moved and seconded to approve the April 20, 2022 minutes. Motion carried. 2022 2nd Quarter Reports Mason County Historical Society Museum – Liz Arbaugh presented the 2nd quarter report. Museum attendance has increased with visitors from a variety of places outside the County. The museum hosted the Mason County League of Women Voters event, Women Leaders of Mason County, in April. Also had two nights of stories and poetry by Shelton native Gary Strankman. They have started the scanning of negatives and have added photos to an online platform. Northwest Event Organizers, Tourism Development – Rachel Hansen presented the 2022 2nd Quarter Report. June lodging tax took a slight dip; Rachel believes this is due to less lodging (vacation rentals) being available. Explore Hood Canal website traffic has increased and Rachel provided details. Rachel has hired Jeff Slakey to provide marketing services. She attended the 2022 Travel Adventure Show in Santa Clara CA. Rachel has assisted several community events/festivals to help make sure they are successful events. Shaun suggested the committee explore what expectations should be of Rachel since tourism needs have changed. This will be added to the October agenda. North Mason Chamber of Commerce – Pam Voltz presented the 2nd quarter report. They have included event information on the Chamber’s website. Staff has been visiting areas promoting the VIC services. Shelton Mason Chamber of Commerce – Heidi McCutcheon presented the VIC 2nd quarter report. In- person visitor traffic has increased along with phone calls and Facebook use. The Hood Canal Visitor Center page shares a tourism related topic daily. VIC hours – Shelton Chamber & Caboose is 8 a.m. to 5 p.m. Monday through Friday; 9 a.m. to 4 p.m. Thursday to Monday; Hoodsport phone calls forward to Shelton when Hoodsport is closed. Belfair is Monday to Friday 9 a.m. to 5 p.m.; Saturday 9 a.m. to 1 p.m.; Union is open Friday to Sunday 10 a.m. to 4 p.m. Recommendation to extend the VIC contracts for 2023 Discussion of does the LTAC recommend award for VIC’s in 2023 and at what amount. The current formula is 20% of lodging tax is awarded to VIC’s and in 2021 $869,863 total lodging tax was received, meaning $173,972 is available. It was noted that inflation needs to be considered and the 2022 award was reduced from previous years. Shaun/Greg moved and seconded to extend the VIC 2023 contracts with the same terms and percentage as 2022 (20% of 2021 lodging revenue total award) Shelton Chamber, $106,123; North Mason Chamber, $48,712; Historical Society Museum, $19,137. Motion carried, Heidi & Pam abstained. LTAC Meeting Minutes – July 20, 2022 Duane asked if the Hoodsport hours will increase. Heidi said she will consider this if the data warrants an increase. Historically there is very little visitor traffic on Tuesday and Wednesdays. Duane would like to see an increase in hours during peak tourism season. The Hoodsport VIC telephone is forwarded to the Shelton Chamber office when Hoodsport VIC is closed. Other Business – The Welcome Center concept was briefly discussed. There has been no new activity in 2022. Rachel reported that Representative Griffey did sponsor legislation that allows some funding from WSDOT. Rachel personally purchased a building in Hoodsport and intends to show a proof of concept and will be offering tourism concierge services along with some food services. She intends to open the facility in August 2022. The goal is to have the Welcome Center be self-sufficient. Public Comment - none Calendar - The next meeting is October 19, 2022 at 9 a.m. The 2022 meeting schedule is the 3rd Wednesday, 9 a.m. every quarter – January, April, July and October. Adjourn The meeting ended at 11:08 a.m. LODGING TAX ADVISORY COMMITTEE MASON COUNTY, WASHINGTON ATTEST: _______________________________ __________________________________ LTAC Clerk Chair Mason County Agenda Request Form To: Board of Mason County Commissioners From: John Taylor Ext. 806 Department: Emergency Management Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☐ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: FY21 Emergency Management Performance Grant (EMPG) # E22-205-ARPA Amendment Background/Executive Summary: This grant originates from the US Department of Homeland Security to Washington State Military Department to State EMD then to us at the County level. The EMPG grant is a yearly reimbursable grant we have been receiving since 2007. The purpose of EMPG is to assist with the enhancement, sustainment and improvement of state, local, and tribal emergency management programs. On August 15, 2022 we were notified that additional reallocation funding was available and our project for a side-by-side utility vehicle (UTV) that was submitted back in March 2022 was selected for funding. Budget Impact (amount, funding source, budget amendment): Additional revenue of $43,208 to DEM budget. The 50% match will come from IT trackable and Department trackable equipment. Public Outreach (news release, community meeting, etc.): N/A Requested Action: Approval to amend the FY21 Emergency Management Performance Grant (EMPG) No. E22-205 to include the purchase of a side-by-side utility vehicle (UTV). Attachments: NA Mason County Agenda Request Form To: Board of Mason County Commissioners From: John Taylor Ext. 806 Department: Emergency Management Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☒ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: Joint Grant Opportunity with PUD 1 through USDA Forest Service, US Department of Agriculture, Mason County Wildland Fire Protection Plan for $250,000 with a 10% match Background/Executive Summary: This grant is part of the Infrastructure, Investment and Jobs, which establishes a program under section 203 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5133), to develop or revise a community wildfire protection plan: and to carry out project described in a community wildfire protection plan that is not more than 10 years old. The grant is intended to help communities in the wildland urban interface (WUI) implement three goals: (1) restore and maintain landscapes; (2) create fire adapted communities; and (3) improve wildfire response. Grants are offered on a competitive basis through Notice of Funding Opportunity (NOFO); one NOFO per each of the three regional state forestry organizations (West, Northeast/Midwest, and Southeast). Project Objectives: Project must advance objectives and priorities identified in a SWPP not more than 10 years old. A project must be designed to achieve one or more of the following objectives: (1) assist a community with planning to address management of wildfire risk; (2) assist a community with mitigation reassures or actions to reduce wildfire risk; (3) planning; (4) wildfire prevention and mitigation education and outreach; and (5) hazardous fuels reduction/fire-adapted ecosystems restoration. For eligible and non-eligible planning projects, please review the attached presentation. Grant Application: Is a combined project between Mason County PUD 1 and Mason County Division of Emergency Management (DEM). PUD 1 is assigning their grant writer, with assistance from DEM to write and submit the grant. DEM is assisting with grant preparations and submitting the draft budget. DEM will oversee the preparation of the Mason County Wildland Fire Protection Plan and the supporting elements necessary to completed and implement the plan County-wide. Budget Impact (amount, funding source, budget amendment): Funding: The maximum amount of Federal Funding awarded is $250,000 Mason County Agenda Request Form Projected Budget: Labor costs of the participating organizations such as MCFDs and the authorized GIS support within the parameters of the grant. Required Matching Funds: Proposals to develop or update a CWPP, required match is 10%; underserved communities are eligible to request a match waiver. Funds are multi-year and do not need to be spent in a single year. In Kind Match: Based on the Ineligible Activities for base funding is payment of staff when performing non-CWDG related activities, such as fire suppression, prevention, and performing CWDG-related work in communities after it has been determined they are non-eligible for funding. The estimated Mason County match, based on a planning project of 10% is $25,000, which based on Mason County’s economic classification as under-served, a waiver can be submitted. In the event the waiver is not approved, the DEM salary costs to complete the project are eligible expenses, applied to the 10% or $25,000 required match. Grants & Agreements: Under this section, bullet number two “Cost share/match”. Low-Income Definition: For the purposes of this program, a low-income community is defined as a community where the relevant counties (i.e., the counties in with the community is located) has a median household income of less than 80% of the median household income of the relevant states(s). Public Outreach (news release, community meeting, etc.): 1. Joint project between PUD 1, Mason County DEM, and Mason County’s eleven Fire Districts. 2. Community specific meeting to inform, educate, and solicit community support. 3. Participation and coordination with Washington State Department of Emergency Management. 4. Participation and coordination with Washington State Department of Natural Resources, Wildland Fire. 5. Coordination through the Washington State Lands Commissioner. Requested Action: Approval of the joint grant opportunity with Public Utility District No. 1 through the United States Department of Agriculture Forest Service for a Mason County Wildland Fire Protection Plan in the amount of $250,000 with a 10% match. Attachments: Presentation CWDG Training for State and Federal Program Managers (Updated 08/03/2022) Today's Agenda •CWDG Program Overview •CWDG Application Eligibility •Scoring Criteria and Prioritization Factors •CWDG Application •CWDG Application Systems •Grants and Agreements •CWDG Program Information on Low-Income and Underserved Communities CWDG Program Overview Authorizing Legislation Infrastructure, Investment and Jobs Act, Section 40803(f) authorizes the Secretary of Agriculture, through the USDA Forest Service, to establish a program, which shall be separate from the program established under section 203 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5133), under which the Secretary of Agriculture, in cooperation with the States, shall award grants to at-risk communities, including Indian Tribes — •(A) to develop or revise a community wildfire protection plan; and •(B) to carry out projects described in a community wildfire protection plan that is not more than 10 years old. Program Purpose •The CWDG is intended to helps communities in the wildland urban interface (WUI) implement the three goals of the National Cohesive Wildland Fire Management Strategy (Cohesive Strategy): •Restore and Maintain Landscapes: Landscapes across all jurisdictions are resilient to fire-related disturbances, in accordance with management objectives •Create Fire Adapted Communities: Human populations and infrastructure can withstand a wildfire without loss of life and property •Improve Wildfire Response: All jurisdictions participate in making and implementing safe, effective, efficient risk-based wildfire management decisions Program Administration •Grants are offered on a competitive basis through Notices of Funding Opportunity (NOFO) posted on www.Grants.gov •One NOFO per each of the three regional state forestry organizations (West, Northeast/Midwest, and Southeast) •One NOFO for Tribes •Applications submitted either to grants.gov, or cwdg.forestrygrants.org, depending on location of applicant •www.Grants.gov for (NE/ MW and South) •https://cwdg.forestrygrants.org/(West) •Tribes may utilize either www.Grants.gov or https://cwdg.forestrygrants.org/ Program Administration (continued) •A grant review panel will be convened in each of the state forestry organization regions to review, score, and rank grant applications received within their respective state forestry organization regions •USDA Forest Service (USFS) will organize a grant review panel to review, score, and rank the grant applications received from Tribes •A specific training will be provided to Review Panel Members Eligible Applicants •Entities eligible to apply for funding under the CWDG include: •Units of local governments representing communities located in an area with a risk of wildfires •Indian Tribes •Alaska Native Corporations •Non-profit organizations including homeowner associations that assist such communities •State forestry agencies (including U.S. territories and interests) •For-profit entities are not eligible to apply for CWDG Eligible Lands •Eligible applicants may apply for grant funding for a project proposal to be conducted on lands with the following ownership types, as long as the project proposal directly reduces wildfire risk to a community: •Private lands •Local government •Homeowner associations •State government •Tribal/Alaska native corporation (includes Trust lands) •Federal lands are not eligible for this funding opportunity, with the exception of federal Tribal trust lands Eligibility and Priority Elements •Eligibility •At-risk Community •Priorities •Are located in an area identified as having high or very high wildfire hazard potential, •Benefit a low-income community, and/or •Are located in a community impacted by a severe disaster within the previous 10 years. •Executive Order 13985: Advancing Racial Equity and Support for Underserved Communities Through the Federal Government Funding •Minimum and Maximum Funding Levels •There is no minimum Federal funding limit for projects under CWDG •The maximum amount of Federal funding awarded to any one community or Tribal entity: •$250,000 for creating or updating a Community Wildfire Protection Plan •$10 million for a project described within a Community Wildfire Protection Plan (CWPP can be no more than 10 years old). Funding (continued) •Required Matching Funds: •Proposals to develop or update a CWPP, required match is 10% •Proposals to implement projects described in a CWPP, required match is 25% •Underserved communities are eligible to request a match waiver Grant Application and Scoring Process Elements •Lead Agency or Organization: •All applications must identify the lead agency or organization •The lead agency may pass funds to other partners performing work as relevant. •Scoring and Ranking of applications: Applications will be scored by members of one of four (4) review panels •Grant Timeframes: Projects must be completed within five (5) years •Reporting: •Quarterly Financial reports •Annual Project Performance reports •Performance report shall include a spatial data component Multiple Community Applications There may be two types of “Multiple Community” Applications •Separate Projects in separate Communities: •For separate projects in separate communities, a single application (424, 424A) within grants.gov may be submitted •However, a separate narrative form and included budget will need to be filled out for each community for purposes of determining eligibility, prioritization, and ranking of the separate projects •Single Projects in multiple communities: •For an application consisting of a single project that spans multiple communities, the project can be applied for and described within the same application and narrative form States’ Participation in Managing CWDG •CWDG total funding: Infrastructure Law provides $200M per year for five years (after off-the-tops, there is $160M available per year) •States have choice on how much program participation to engage in: •“Fully Opt-in”: state fully manages the program, including overall administration and handling of sub-grants to communities and non-profits within their state •“Partially Opt-In”: state provides technical assistance to communities, but Forest Service region manages awards within that state •“Fully Opt-out”: state has no part in program management and regional Forest Service staff work directly with applicants within that state •States are not “locked-in” to a decision; they may change annually •Funds are multi-year and don’t need to be spent in a single year States’ Funding Amounts by Participation Level •Fully Opt-out : $0 base funding •Partially Opt-in: $50,000 base funding •Fully Opt-in: sliding scale of base funding from $50,001-$400,000 depending on the needs of the state. If opting in, states specify the amount within this range they require •Match for base funding to states is 10% Anticipated State Actions: Partially Opt-in ($50K Base) •Technical assistance to communities to determine eligibility •Education and outreach to promote CWDG •Assisting communities/partners with preparing applications •Efforts associated with updating which communities are considered “at risk” •Costs associated with reviewing, ranking, scoring, and prioritizing applications as part of a regional or national review process •Guidance to communities on CWPP development •Attendance at meetings and/or trainings where a benefit to the program can be shown Anticipated State Actions: Fully Opt-in •Everything in “Partially Opt-in” list plus the following items •Overall administration and oversight of sub-grants and/or pass-through grants, including monitoring for compliance with all applicable federal rules and regulations •Preparing for and responding to audits •Program related performance, accomplishment, and data collection, including subsequent management of information in a management and reporting system Ineligible Activities for States’ Base Funding •Administration of other Federal programs, such as Volunteer Fire Assistance and/or State Fire Assistance or FEMA grants •Payment of staff when performing non -CWDG related activities, such as fire suppression, prevention, etc. •Performing CWDG -related work in communities after it has been determined they are non- eligible for funding CWDG Application Eligibility Applicant Eligibility •Eligibility •At-risk Community •Two options listed in NOFOs to determine if community is an “at-risk community” •The following entities are eligible to submit a project proposal for funding: •Units of local governments representing communities located in an area with at risk of wildfires •Indian Tribes •Alaska Native Corporations •Non-profit organizations such as homeowner associations that assist communities, •State forestry agencies •For-profit entities are not eligible to apply for a grant under this program. •Other considerations •Applying for multiple communities •Grant management by non-profits or other organizations Priority Projects •Priority will be given to project proposals that: •Are located in an area identified as having high or very high wildfire hazard potential, and/or •Benefit a low-income community, and/or •Are located in a community impacted by a severe disaster within the previous 10 years •Supporting documentation or link to documentation must be provided Location of Projects •Private land •Local government •Homeowner associations •State government •Tribal lands and Alaska Native Corporation (includes Trust lands) Project Objectives •Projects must advance objectives and priorities identified in a CWPP not more than 10 years old •A project must be designed to achieve one or more of the following objectives: •Assist a community with planning to address management of wildfire risk •Assist a community with mitigation measures or actions to reduce wildfire risk Project Types •Planning •Wildfire Prevention and Mitigation Education/Outreach •Hazardous Fuels Reduction / Fire-adapted Ecosystems Restoration Eligible “Planning” Project Examples •Creation of a CWPP or development of a wildfire section for a hazard mitigation plan •Update of an existing CWPP/hazard mitigation plan (existing plan must be not more than 10 years old) •Contract support to assist a community with developing building codes, zoning ordinances, or land use planning •Direct staff funding support to assist a community with developing building codes, zoning ordinances, or land use planning •Tabletop or functional exercises to test effectiveness of community wildfire planning Eligible “Planning” Project Examples (continued) •Plan and address public health and safety effects of smoke and mitigation from wildfire and projects that use prescribed fire (“Smoke Ready” efforts) •Direct staff support for community wildfire mitigation leadership/coordination •Training in the use of proven effective mitigation practices, such as the Forest Service’s mitigation best practices •Direct staff support to assist in creation or to support a local or regional mitigation partnership Ineligible “Planning” Project Examples •GIS and database systems unless in support of a CWPP, wildfire risk reduction planning or fuels mitigation initiative or project •Creation and/or update of Forest Stewardship Plans •Economic development projects •Small business start-up funding •Research and development projects Eligible “Wildfire Prevention and Mitigation Education/Outreach” Project Examples •Firewise USA© or similar programs outreach to communities and property owners •Fire education presentations such as Project Learning Tree •Property inspections and/or assessments •Training to conduct property inspections and/or assessments •Implementation of WUI Structure / Parcel / Community Fire Hazard Mitigation Methodology (HMM) for community hazard reduction •Training for Tr aditional Ecological Knowledge of fire, Cultural Burning, Identification and protection of culturally significant plants, sacred site protection Ineligible “Wildfire Prevention and Mitigation Education/Outreach” Project Example •Printing of paper-based materials without an organized outreach/education program Eligible “Hazardous Fuels Reduction / Fire-adapted Ecosystems Restoration” Project Examples •Defensible space around homes, businesses, and other structures •Development, creation, and/or maintenance of fuel breaks and fire breaks, including shaded fuel breaks •Fuels reduction beyond defensible space adjacent to at- risk communities •Removal of standing woody vegetation by cutting, piling and burning •Removal of standing woody vegetation by cutting and chipping Eligible “Hazardous Fuels Reduction / Fire-adapted Ecosystems Restoration” Project Examples (continued) •Removal of standing woody vegetation using a mechanical mulcher or masticator type equipment mounted on mobile equipment •Reduction of hazardous fuels through the application of prescribed fire •Vegetation management (pruning, mowing, chemical treatment, grazing), including rights-of-ways for roads •Maintenance of fuels projects.Up to two (2) maintenance treatments allowed per project during the grant term Eligible “Hazardous Fuels Reduction / Fire-adapted Ecosystems Restoration” Project Examples (continued) •Monitoring components of projects for effectiveness (must have established baseline) •Prescribed fire training, including training on smoke management associated with prescribed fires •Design and installation of dry hydrants and cisterns •Purchase of equipment for brush/fuel disposal, such as air curtain burner/trench burner Eligible “Hazardous Fuels Reduction / Fire-adapted Ecosystems Restoration” Project Examples (continued) •Purchase of mechanical equipment that meets, or does not exceed, the following requirements: •Brush/wood chippers that are towable or mountable to a skid steer, compact track loader or tractor with a maximum chipping capacity of no more than 15 inches •Self-propelled forestry mulchers up to a maximum 200 horsepower •Forestry mulcher attachments designed for skid steers, compact track loaders, excavators or crawler dozers •Heavy duty brush mowers that can be utilized for maintaining road rights-of-ways and fire breaks •Trailers necessary to transport equipment that is determined eligible in this section, including box-type trailers to store and transport prescribed fire equipment Eligible “Hazardous Fuels Reduction / Fire-adapted Ecosystems Restoration” Project Examples (continued) •Purchase of the following equipment and supplies to support the use of prescribed fire: •Personal protection equipment, including fire shelters and N95 filtering face respirators •Drip torches •Wildland hand tools •Backpack blowers •Chainsaws •Portable wildfire pumps •Wildland hose •Portable folding water tanks •Cache of air filtration units for use by at-risk individuals in the public Ineligible “Hazardous Fuels Reduction / Fire-adapted Ecosystems Restoration” Project Examples •Capital improvements including construction/infrastructure (building remodel, bridges, road construction, water development) •Home hardening, including but not limited to: •Roof upgrades or replacements •Fire resistant siding •Metal gutters and vents •Fire suppression training (unless course is a requirement for prescribed fire qualifications) •Fire suppression equipment and apparatus •Drones Scoring Criteria and Prioritization Factors Project Description (10 points) •The application should clearly define the scope of the project, what the project proposes to accomplish, why it is important, and how it links to the Cohesive Wildland Fire Management Strategy and relevant State Forest Action Plan Budget (10 points) Budget narrative must describe in detail how the grant funds will be spent for each grant expenditure, how expenditures are applicable and relevant to project goals and objectives, and how applicant will meet matching requirements or qualify for a waiver Accomplishments (10 points) •A proposal must define how a project will be accomplished, timelines, milestones, measures, and metrics •A proposal must articulate how objectives will lead to measurable outcomes for community wildfire risk reduction, and how progress will be measured towards outcomes •Progress metrics must be specific, measurable, achievable, realistic, and timely Collaboration (10 points) •A proposal should 1) define collaborative elements, including support from partners, agencies, landowners, and communities, and 2) identify partners that will be actively engaged in the project and add value to project planning and implementation •Collaboration may be qualitative in nature, and the contribution of a partner may be more than the number of partners Landscape Impacts (10 points) •A proposal should articulate: •The scale of the project, including relationships with past, present, or future projects that, when combined, offer more benefits than when taken individually •The defined project area and the overall landscape that the project influences •The land ownerships within the area, specifying the areas targeted for planning or mitigation •Each proposed activity with details on where each activity will occur included •The approximate number of structures that will benefit from the proposed actions Project Sustainability (10 points) •The application should clearly define how or if the project will sustain itself after the grant period is over •Any steps or plans that will be carried out to continue the project benefits beyond the life of the grant should be described Low-Income Community(10 points) •A proposal should demonstrate and document whether the project benefits a low-income community Affected by a Severe Disaster (10 points) •The application should clearly demonstrate and document whether the project benefits a community that has been impacted by a severe disaster within the previous ten (10) years, and clearly exhibit how the severe disaster increased wildfire risk and/or hazard, and was of a scale and scope to have had landscape impacts (please see full definition later in this NOFO) Area of Wildfire Hazard Potential (20 points) •The application should clearly demonstrate and document whether the project is located in an area identified as having high or very high wildfire hazard potential as defined by a local, state, Tribal, regional, or national wildfire hazard potential assessment Additional Information •Specific training for review panel members will be developed •This training will be required prior for panel members prior to the review and scoring process •Verification process will be handled separately from review process to confirm: •At-risk •Low-income •High or very high wildfire hazard potential •Impacted by severe disaster •Standardized training on the verification process will also be developed CWDG Application Submitting Applications •Tribal Entities, Southern Region, Northeast -Midwest Region •Submit applications to Grants.gov •Tribes NOFO: USDA-FS-2022-CWDG-TRIBES •Southern NOFO: USDA-FS-2022-CWDG-SGSF •Northeast/Midwest NOFO: USDA-FS-2022-CWDG-NEMW •Only authorized Grants.gov workspace representatives for the applying entity are eligible to submit applications through Grants.gov •Western Region •Submit applications to cwdg.forestrygrants.org. •West NOFO: USDA-FS-2022-CWDG-CWSF •Usernames and Passwords will be provided to State Foresters and their delegated representatives by the Council of Western State Foresters prior to the application portal opening •Tribal entities may submit applications via any NOFO GIS Coordinates •Please include enough coordinates/description to be able to represent the general area of the impact of the project for which you are applying •For point-based projects, please include a reference point and description •For fuel treatments, please include enough coordinates to ascertain a general boundary of the area being treated. If unsure of boundaries, please include a reference point and the planned acreage to be treated under the description. •For CWPP development, please include a description of the planning area and type (municipality boundary, fire response district, township, etc.) GIS Coordinates: Ref. Point Name: Lat/Long: Description: Area Name: Boundary Lat/Longs: Description: Measurable Outcomes •Provide the output amount for at least one of the quantitative accomplishment measures listed on the next two pages •You may also list additional specific measurable results that show how the Federal investment will lead to outcomes on the landscape •In the narrative section, describe less quantifiable return on investments. Measurable Outcomes (continued) Measurable Outcomes (continued) CWDG Application Systems Western Region: cwdg.forestrygrants.org CSS Admin CSS Admin CSS Admin CSS Admin Admin Section and Applicant Section Project Information Brief Project Overview and Purpose Grant Component Type At-Risk Community Roofing Code/ Ordinance Grant Waiver Project Description Applicant Budget Project Budget Explanation Accomplishments Accomplishments (10 points) Clearly define how the project will be accomplished, including at least one of the quantitative accomplishment measures provided in the measurable outcomes table from the NOFO guidance. Identify measurable outcomes and timelines (are the proposed activities clear and achievable, goals defined, outcomes measurable, # of acres treated, # of education/outreach programs, planning/assessment efforts clearly described, etc.). Describe any applicable less quantifiable return on investments. Collaboration Landscape Impacts Landscape Impacts (10 points) Clearly define the scale of the project, including relationships with past, present, or future projects that, when combined, offer more benefits than when taken individually. Describe overall landscape that the project influences. Project Sustainability Low-Income Community Landscape Impacts (10 points) Clearly define the scale of the project, including relationships with past, present, or future projects that, when combined, offer more benefits than when taken individually. Describe overall landscape that the project influences. Severe Disaster Impact Wildfire Hazard Potential Does the project location have wildfire hazard potential? (20 points) Please respond yes or no, if this project is located within an area identified as having high or very high wildfire hazard potential as defined by a state, regional, tribal, territorial or national wildfire hazard potential assessment? Provide a link to the verification source. Grants & Agreements Grants & Agreements •Budget details •Cost share/match •Equipment •Buy American •Davis-Bacon wages for construction •Roads •Subawards –requirements and reporting •Sam.gov and risk Grants & Agreements Access Branch Support Goal: •Provide pre and post award technical and administrative assistance to external partners •Develop tools, resources and programs to improve access to Forest Service funding opportunities for traditionally underrepresented communities Grants & Agreements Access Branch Support Team: •Melissa Aulisio, Branch Chief •Heather Rivera, Grants Management Specialist Trainee •Aaron Stout, Program Analyst •Vi Ta, Program Analyst •Robin Taylor Davenport, Grants Management Specialist Trainee Contact: •Access Mailbox: accessga@usda.gov •Booking site for external partners: consultation site Grants & Agreements Access Branch Support SAM •Registration & Validation: due to the recent delay of validating applicants’ information, it is recommended that you register very early on to avoid delays. Refer to SAM registration checklist: https://sam.gov/content/entity-registration •GSA offered a webinar today 8/3 1PM EDT; it will be recorded.You can also subscribe for future webinars:https://www.eventbrite.com/e/entity-validation - stakeholder-forum-tickets- 388797412527?utm_medium=email&utm_source=GovDelivery.Remember to subscribe to SAM.gov and visit their homepage frequently for up to date alerts and announcements •Validation FAQs: https://www.fsd.gov/gsafsd_sp?id=kb_article_view&sysparm_article=KB0058422& sys_kb_id=7bb8810ddba05990060d5425f3961912&spa=1 CWDG Program Information on Low Income and Underserved Communities Priority National Tools •OMB approval just finalized on 8/2 •Updated tools will be posted on CWDG website •Tools will include citations and sample language applicants can use •Available tools will include: •At-risk (Eligibility) •High/very high wildfire hazard (Scoring Priority) •Low income (Scoring Priority) Low-Income Definition Definition that will be utilized for CWDG program: •For purposes of this program, a low-income community is defined as a community where the relevant counties (i.e., the counties in which the community is located) has a median household income of less than 80% of the median household income of the relevant state(s). •Approved definition is listed in each NOFO •Tools and information will also be available on the CWDG website Underserved Communities Definition Definition that will be utilized for CWDG program to determine eligibility for cost-share waiver: •A community meets the threshold of vulnerable with a score 0.75 or above on the CDC Social Vulnerability Index, as compared to the nation, or meets the low-income descriptions we provide. •To determine if your project qualifies for this cost -sharing requirement, please use CDC’s Social Vulnerability Index for 2018, with tracts compared to the nation. •As reference, Executive Order 13985: “Advancing Racial Equity and Support for Underserved Communities Through the Federal Government”: The term “underserved communities” refers to populations sharing a particular characteristic, as well as geographic communities, that have been systematically denied a full opportunity to participate in aspects of economic, social, and civic life Equity Definition •Executive Order 13985: “Advancing Racial Equity and Support for Underserved Communities Through the Federal Government”: The term “equity” means the consistent and systematic fair, just, and impartial treatment of all individuals, including individuals who belong to underserved communities that have been denied such treatment, such as Black, Latino, and Indigenous and Native American persons, Asian Americans and Pacific Islanders and other persons of color; members of religious minorities; lesbian, gay, bisexual, transgender, and queer (LGBTQ+) persons; persons with disabilities; persons who live in rural areas; and persons otherwise adversely affected by persistent poverty or inequality. National Tools •Council of Environmental Quality Climate and Economic Justice Screening Tool: https://screeningtool.geoplatform.gov/en/#3/33.47/-97.5 •Environmental Protection Agency EJScreen, Environmental Justice Mapping and Screening Tool: https://www.epa.gov/ejscreen •Centers for Disease Control, Agency for Toxic Substances and Disease Registry Social Vulnerability Index Information: https://www.atsdr.cdc.gov/placeandhealth/svi/documentation/SVI_docu mentation_2018.html •USDA Economic Research Service County Typology Codes: https://www.ers.usda.gov/data-products/county-typology-codes/ •Wildfire Risk to Communities data sets/tools are being adopted and will be available for use with CWDG •Updated and approved tools will be posted on CWDG website Questions? Mason County Agenda Request Form To: Board of Mason County Commissioners From: John Taylor Ext. 806 Department: Emergency Management Briefing: ☒ Action Agenda: ☐ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: Click or tap here to enter text. Internal Review: ☐ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: Winter Storm Preparation Series and 2022-2023 NIMS Training Course Requirements. Background/Executive Summary: As an After-Action Review (AAR) correction from 2021 Winter Storm, DEM has scheduled training through FY 2023, which includes a Winter Storm Seminar consisting of the following seminars: “Responsibilities, Authorities, Command, Control, and Communications”, “Activations Operations”, “Disaster Administration (Documents and Recovery)”. The additional courses on the schedule are required by NIMS and for CERT qualification. Also scheduled is the I-402 Elected and Senior Official Workshop required for Elected Officials and senior leadership. These courses are available to County staff, In-County Partners, and Homeland Security Partners, then open to State agencies and other jurisdictions around the State. Budget Impact (amount, funding source, budget amendment): DEM Staff labor costs only Public Outreach (news release, community meeting, etc.): 1. Training schedule filed with State EMD and with Homeland Security Region 3. 2. Post on our County Website and DEM’s page. Requested Action: None, this is informational and for the Commission’s future scheduling to attend the L-402 and L-191 as required. Attachments: 2022-2023 Mason County DEM Training Calendar. DATE CLASS LOCATION TIME Friday, September 23, 2022 CERT Basic Colony Surf Clubhouse 1700-2100 Saturday, September 24, 2022 CERT Basic Hamma Hamma Fire 0800-1600 Friday, September 30, 2022 CERT Basic Colony Surf Clubhouse 1700-2100 Saturday, October 1, 2022 CERT Basic Hamma Hamma Fire 0800-1600 Thursday, October 6, 2022 Authority & Laws Seminar EOC - Virtual Option 1000-1200 Thursday, October 20, 2022 Activation Ops Workshop EOC - Virtual Option 1000-1200 Thursday, November 10, 2022 Disaster Admin Workshop EOC - Virtual Option 1000-1200 Wednesday, November 2, 2022 ICS 300 DEM - EOC 0800-1600 Thursday, November 3, 2022 ICS 300 DEM - EOC 0800-1600 Friday, November 4, 2022 ICS 300 DEM - EOC 0800-1600 Thursday, November 17, 2022 ISC 400 DEM - EOC 0800-1600 Friday, November 18, 2022 ISC 400 DEM - EOC 0800-1600 Friday, December 2, 2022 Senior & Elected Officials DEM - EOC 0800-1200 Wednesday, February 8, 2023 ICS 300 DEM - EOC 0800-1600 Thursday, February 9, 2023 ICS 300 DEM - EOC 0800-1600 Friday, February 10, 2023 ICS 300 DEM - EOC 0800-1600 Wednesday, February 22, 2023 ISC 400 DEM - EOC 0800-1600 Thursday, February 23, 2023 ISC 400 DEM - EOC 0800-1600 Friday, March 3, 2023 ICS - EOC Interface DEM - EOC 0800-1600 Friday, May 12, 2023 CERT Basic TBD 1700-2100 Saturday, May 13, 2023 CERT Basic TBD 0800-1600 Friday, May 19, 2023 CERT Basic TBD 1700-2100 Saturday, May 20, 2023 CERT Basic TBD 0800-1600 Wednesday, June 7, 2023 ICS 300 DEM - EOC 0800-1600 Thursday, June 8, 2023 ICS 300 DEM - EOC 0800-1600 Friday, June 9, 2023 ICS 300 DEM - EOC 0800-1600 Thursday, June 22, 2023 ISC 400 DEM - EOC 0800-1600 Friday, June 23, 2023 ISC 400 DEM - EOC 0800-1600 Friday, September 8, 2023 CERT Basic TBD 1700-2100 Saturday, September 9, 2023 CERT Basic TBD 0800-1600 Friday, September 15, 2023 CERT Basic TBD 1700-2100 2022-2023 DEM Training Calendar Postponed Postponed Pre-read to be sent out Saturday, September 16, 2023 CERT Basic TBD 0800-1600 Wednesday, October 25, 2023 ICS 300 DEM - EOC 0800-1600 Thursday, October 26, 2023 ICS 300 DEM - EOC 0800-1600 Friday, October 27, 2023 ICS 300 DEM - EOC 0800-1600 Thursday, November 9, 2023 ISC 400 DEM - EOC 0800-1600 Friday, November 10, 2023 ISC 400 DEM - EOC 0800-1600 Mason County Agenda Request Form To: Board of Mason County Commissioners From: Jennifer Beierle / Kate Campbell Ext. 532 / 531 Department: Support Services Briefing: ☒ Action Agenda: ☐ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: Click or tap here to enter text. Internal Review: ☒ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: American Rescue Plan Act (ARPA) of 2021 Background/Executive Summary: Mason County has received a total of 34 requests for the second round of ARPA funding which were due June 30th. The requests total $26,419,106 and funding available is approximately $6,342,857. An email was sent to each Commissioner with a summary of the second round of funding requests, a link to the detailed projects, a Scoring Matrix and a Score Card. Attached is the results of the Commissioners’ project scores with the next step of ranking the top ten projects and a suggested award amount. Budget Impact (amount, funding source, budget amendment): None Public Outreach (news release, community meeting, etc.): N/A Requested Action: Rank the requested projects and suggest an amount to be awarded Attachments: ARPA Project Score Card ARPA Briefing Spreadsheet ARPA Briefing Support 8/22/2022 Page 1 ARPA Briefing Support 8/22/2022 Mason County Project Name District Confirmed Requests BOCC Approved Obligated by Contract Expended Balance Remaining of Approved Amt Used in 2021 Proposed Use in 2022 Proposed Use in 2023 Proposed Use in 2024 Mason County Mason GF HAMC EDC CEDS HCC PUD 1 PUD 3 Crossroads Housing Belfair Water WSAC Total Amt Rtn fm Complete Prjs BOCC Action Agenda Date Notes Project in Munis A Support Public Health Response/Negative Economic Impacts PUD 1 Customer Arrearages due to COVID 2 125,000 125,000 125,000 12,734 112,266 6,578 18,422 125,000 125,000 8/3/2021 Reallocate from PUD Arrearages to HCC Eldon Fiber Buildout 2 (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) 2/15/2022 HCC Customer Arrearages due to COVID 2 110,000 110,000 110,000 22,445 87,555 110,000 110,000 110,000 8/3/2021 Mason County Treasurer Property Tax Reim - individual households All 125,000 125,000 125,000 91,286 33,714 84,157 40,843 125,000 125,000 8/3/2021 Mason County Treasurer Property Tax Reim - small businesses All 75,000 75,000 75,000 24,635 50,365 75,000 75,000 75,000 12/7/2021 EDC Small Business Grants All 500,000 500,000 500,000 500,000 - 475,000 25,000 500,000 500,000 8/3/2021 Crossroads Housing for Assistance to Homeless Veterans All 10,000 10,000 10,000 1,148 8,852 10,000 10,000 10,000 11/23/2021 Mason County Housing Authority Rent Arrearages All 2/10/22 Frank Pinter 123,545 100,000 100,000 100,000 123,545 123,545 4/12/2022 The Arc of the Peninsulas All 4/5/2022 Chris Tibbs 35,000 35,000 35,000 6,592 28,408 Camp Sluys Youth Camp All 5/20/2022 30,000 Shelton Young Adult Transitional Housing Project All 1,428,000 Mason County Housing Authority Unit Renovation Project All 1,208,790 Mason County Emergency & Disaster Response Center All 50,900 A Support Public Health Response/Negative Economic Impacts Subtotal 3,721,235 980,000 980,000 658,840 321,160 565,734 279,265 - - - 200,000 123,545 500,000 - 110,000 25,000 - 10,000 - - 968,545 - B Premium pay for Essential Workers Signing Bonus for Corrections Deputies- up to $30k approved All 74,266 30,000 In House 30,000 74,266 74,266 4/11/2022 There is no other funding for this ask-est $45k-$70k B Premium pay for Essential Workers Subtotal 74,266 30,000 - - 30,000 - - - - - 74,266 - - - - - - - - - 74,266 - C Replace Public Sector Revenue Loss Up for government services up to $10 Million MCSO Body Cameras All 702,364 702,364 In House 702,364 - 702,364 702,365 702,365 6/8, 8/3&11/23/21 MCSO Body Camera install All 40,000 40,000 In House 25,790 14,211 25,790 14,210 40,000 40,000 11/23/2021 PUD 3 Belfair Substation 1 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 8/3/2021 On hold due to interim revenue amt of $1.9M Public Records Software GovQA All 2/15/2022 Diane 22,700 22,700 In House 17,783 4,917 22,700 22,700 22,700 DCD Records Archival Image All 2/11/22 Kell R 542,000 - 542,000 542,000 Prosecutors Office 2nd floor expansion (Originally 700,000)All 2/18/2022 Kelly F 75,000 75,000 In House 38,424 36,576 75,000 75,000 4/11/2022 Ballot sorter machine B of A Bldg All HOLD 2/10/22 1,200,000 - 1,200,000 1,200,000 Hold/Building? Jail Elevator and Doors All 5/2/2022 Kelly F 80,000 80,000 In House 61,218 80,000 80,000 5/24/2022 Eels Hill Yard Goats All 240,000 240,000 240,000 Eels Hill Tipping Floor All 75,000 75,000 75,000 Solid Waste Facility Hazardous Waste Material Storage Building All 400,000 400,000 400,000 Election- Vote Center & Ballot Processing Center All 2,000,000 2,000,000 2,000,000 MCSO Patrol Rifle Upgrade All 106,720 106,720 106,720 SWAT night vision and sighting system All 235,869 235,869 235,869 MCSO Personal Watercraft project All 47,160 47,160 47,160 Mason County Jail Facility All 300,000 300,000 300,000 MCSO Second Floor Addition All 1,800,000 1,800,000 1,800,000 MCSO Replacement Vessel South Puget Sound All 173,609 173,609 173,609 MCSO Underwater Remote Operated Vehicle All 73,130 73,130 73,130 MCSO Sidearm Modernization All 90,928 90,928 90,928 MCSO Bearcat All 342,000 342,000 342,000 Central Mason Fire & EMS Ambulance & Power Gurney 3 245,000 245,000 245,000 North Mason Fire Mobile Integrated Health Program Startup 1 337,000 337,000 337,000 C Replace Public Sector Revenue Loss Subtotal 10,628,480 2,340,064 1,500,000 845,579 1,555,703 728,153 1,536,910 - - 22,700 9,105,781 - - - - - 1,500,000 - - - 10,628,481 - D Water, Sewer, and Broadband Infrastructure PUD 1 Agate Beach Water System Mainline 3 Spending in 2023 559,000 559,000 559,000 559,000 559,000 559,000 559,000 8/3/2021 PUD 1 Vuecrest Storage Upgrade Phase 1 & 2 2 158,284 158,284 158,284 147,752 10,532 158,284 158,284 158,284 8/3/2021 CEDS Belfair Water New Well for Commercial Core UGA 1 450,000 450,000 450,000 450,000 450,000 450,000 450,000 8/3/2021 HCC Colony Surf Fiber Buildout 2 313,556 313,556 313,556 313,556 313,556 313,556 313,556 8/3/2021 HCC Eldon Fiber Buildout 2 501,932 501,932 501,932 501,932 501,932 501,932 501,932 8/3/2021 Reallocate from PUD #1 Customer Arrearages to HCC Eldon Fiber Buildout 100,000 100,000 100,000 100,000 - 100,000 100,000 100,000 2/15/2022 Mason County IT Infrastructure Backbone/Storage upgrade All 136,261 136,098 In House 136,098 - 136,098 136,261 136,261 163 9/28/2021 PW Rustlewood Water Well & Reservoir Electrical Control System 1 Removed 200,000 - 200,000 - - 12/7/2021 Project removed by Board Action, date? PW Beards Cove AC Mainline Replacement 1 2/17/22 Richard D Yes 100,000 100,000 In House 100,000 100,000 100,000 100,000 12/7/2021 PW Belfair PS #1 Improvement Project 1 2/17/22 Richard D Yes 150,000 150,000 In House 150,000 150,000 150,000 150,000 12/7/2021 PW Belfair PS #3 Improvement Project 1 2/17/22 Richard D Yes 180,000 180,000 In House 180,000 180,000 180,000 180,000 12/7/2021 PW Lakeland Pump Station 1 2/17/22 Richard D Yes 42,000 42,000 In House 42,000 42,000 42,000 42,000 12/21/2021 City of Shelton- Water line from 101 to Prison 2 2/23/22 EDC Yes 1,000,000 - 1,000,000 1,000,000 Belfair Water Backup Generators 1 2/23/22 Dale Webb Yes 300,000 - 197,000 197,000 City of Shelton- Sewer line extension from High School to Basin 3 2/23/22 EDC Yes 2,500,000 - 2,500,000 2,500,000 City of Shelton- Wallace Kneeland Substation 3 2/23/22 EDC Yes 3,200,000 - 3,200,000 3,200,000 PUD 3 Rural Broadband Cloquallum Community 2 Hold- Mark 2/10/22 500,000 - 500,000 500,000 Hold City of Shelton Gateway 3 Mark (City) 2/10/22 250,000 - 250,000 250,000 PW 70 Grinder Pumps All 2/23/22 Richard Yes 151,273 151,273 In House 117,370 33,903 151,273 151,273 4/11/2022 Mason County Courts Building 10 All Yes 2/10/22 750,000 - 750,000 750,000 Ask Frank what this is for Port Of Allyn Water Company 1 Yes 4/8/2022 Mark N 100,000 100,000 100,000 Belfair Sewer Log Yard Rd. Extension Design 1 $250,000 Belfair Sprayfield Expansion 1 $2,500,000 North Bay Case Inlet General Sewer Plan 1 $500,000 Belfair Sewer Extension 1 $5,200,000 Mason County Fiber Optic Infrastructure Upgrade All $425,000 PUD 1 Vuecrest Storage Upgrade Phase 3 2 $750,000 PUD 1 Ripplewood Water system Mainline Replacement 2 $355,000 PUD 1 Alderbrook Lower Aquifer Project 2 $375,000 City of Shelton Springs Road Gravity Sewer Truckline Extension 3 $2,664,000 City of Shelton Johns Prairie Gravity Sewer Truckline Extension 2 $2,124,000 South Mason Youth Soccer Club Turf and Irrigation ? Eligibility? - No $50,000 D Water, Sewer, and Broadband Infrastructure Subtotal 26,585,306 2,842,143 2,082,772 501,220 2,340,923 136,098 2,754,772 - - 1,509,534 - - - 7,400,000 915,488 717,284 500,000 - 197,000 - 11,239,306 163 E Administration Washington State Association of Counties 2022 Dues All 4,000 4,000 4,000 - 4,000 4,000 4,000 12/21/2021 Temp County Staff to address COVID All 430,000 430,000 - 14,799 415,201 92,078 250,000 250,000 12/7/2021 Approved $250k until 12/31/2026 on 5/24/2022 E Administration Subtotal 434,000 434,000 - 18,799 415,201 - 96,078 - - - 250,000 - - - - - - - - 4,000 254,000 - Grand Total 41,443,287 6,626,207 4,562,772 2,024,438 4,662,987 1,429,986 4,667,025 - - 1,532,234 9,630,047 123,545 500,000 7,400,000 1,025,488 742,284 2,000,000 10,000 197,000 4,000 23,164,598 163 Total APRA Funds Available 12,968,901 Total ARPA Funds Received in 2021 - First Round 6,484,451 Total ARPA Funds Expected in 2022 - Second Round 6,484,451 Total ARPA Funds Approved in prior briefings:6,626,207 Completed projects with unexpended ARPA funds returned 163 Total Obligated ARPA Funds:6,626,044 Total Round 2 Funding Requests:26,419,106 Total ARPA Funds Available for BOCC Approval in 2022 6,342,857 ARPA Category Proposed Revenue Recipients Mason County Agenda Request Form To: Board of Mason County Commissioners From: Jennifer Beierle Ext. 532 Department: Support Services Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☒ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: New election to allocate USDA Secure Rural Schools & Roads funding Background/Executive Summary: The USDA is requiring counties to choose an allocation of USDA Secure Rural Schools & Roads funding. The categories of funding include: Title I for roads and schools, Title II for projects on Federal lands, or Title III for county projects, depending on the size of the county’s share of funding. The current allocation was set by Resolution No. 49-13: 80% to Title I, 13% to Title II, and 7% to Title III, and the Budget Office recommends changing the allocation to the maximum County benefit of: 85% to Title I, 8% to Title II, and 7% to Title III. Mason County falls into the Major category of $350,000 or greater in funds and must allocate 15-20 percent of its share to title II or title III, or a combination of both, except that the allocation for title III projects may not exceed 7-percent. An eligible county that fails to elect to allocate its share of the State payment shall be considered to have elected to expend 80-percent of the share for public schools and roads. The remaining 20-percent will be available to the Forest Service to carry out projects in the eligible county to further the purposes of title II. Allocation forms are due back to the USDA from the State Treasurer by September 30th. The State Treasurer has requested the forms be returned from the counties by September 15th. Budget Impact (amount, funding source, budget amendment): In 2022 County Road, Fund 105, received $146,502 in Title I funds and National Forest Safety, Fund 134, received $25,638 in Title III funds. With the new election, County Roads would receive approximately $155,619. Public Outreach (news release, community meeting, etc.): N/A Mason County Agenda Request Form Requested Action: Approval for the Board of County Commissioners to sign the Resolution amending Resolution No. 49-13 for the election to receive Secure Rural Schools and Community Self Determination Funding and Allocation of Title I, Title II, and Title III funds Attachments: USDA FY 2022 Title Allocation Election Cover Letter WA Combined Instructions and Election Form WA Expired Elections and Earnings Resolution No. 49-13 Draft Resolution Amending No. 49-13 Caring for the Land and Serving People Printed on Recycled Paper Logo Department Name Agency Organization Organization Address Information United States Department of Agriculture Forest Service Washington Office 201 14th Street, SW Washington, DC 20024 File Code: 6550 Date: July 19, 2022 Dear State Treasurer, To prepare for the fiscal year 2022 (payment year 2023) payments to the states under the Secure Rural Schools and Community Self Determination Act, as amended and reauthorized by P.L. 117-58 (the Act), we request that each participating state complete and submit their “FY 2022 Payments to States Title Election Form” by September 30, 2022. The form is already preloaded with your eligible counties for your convenience. Counties elected to receive a share of the 25- percent payment DO NOT need to submit election information. Following are details about this request: A participating county that receives a share of the State payment that is greater than $100,000 must make an additional election to allocate among Titles by September 30, 2022, as explained below: • $100,000 or less. An eligible county that elects to receive a share of the State payment that is $100,000 or less (a minor distribution) may elect to use 100-percent of its share for public roads and schools under title I. A county that elects to receive a minor distribution must make an affirmative election to use the 100-percent of its share for title I purposes. In the alternative, the county may opt to allocate 15-percent to 20- percent of its share to title II, title III, or a combination of both. The total percentage allocated to title II and title III combined must be no less than 15-percent and no greater than 20-percent. The county also may opt to return its allocation, in whole or part, to the Federal Government. • $100,001 to $349,999. If the county share of the State payment is more than $100,000 but less than $350,000, the county must allocate 15-percent to 20-percent of its share to title II, title III, or a combination of both. The total percentage allocated to title II and/or title III must be no less than 15-percent and no greater than 20-percent. The county also may opt to return its allocation, in whole or part, to the Federal Government. • $350,000 or greater. If the county share of the State payment is $350,000 or greater, the county must allocate 15-percent to 20-percent of its share to title II, title III, or a combination of both, except that the allocation for title III projects may not exceed 7- percent. The total percentage allocated to title II and title III combined must be no less than 15-percent and no greater than 20-percent. The county also may opt to return its allocation, in whole or part, to the Federal Government. When authorized by law, a participating county receiving more than $100,000 as its share of the State payment must allocate a portion of its payment to Titles II and/or III by September 30 of that year. An eligible county that fails to elect to allocate its share of the State payment shall be considered to have elected to expend 80-percent of the share for public schools and roads. The 2 remaining 20-percent will be available to the Forest Service to carry out projects in the eligible county to further the purposes of title II. If a county elects not to allocate 100%, and return a portion to the US Treasury, please document that election on the election form so we have some assurance that the paperwork is not in error. These elections will be consolidated by the Governor’s office or other appropriate executive office of the State, such as State Treasurer, on behalf of the Governor in accordance with the Act. The Forest Service will not accept an election directly from a county or from any non-governmental organization acting on behalf of a county The completed form must be transmitted (preferable by email) to the following address by September 30, 2022, using the enclosed election form. By email: SM.FS.asc_asr@usda.gov By fax: (877) 684-1422 ATTN: ASR We will also accept the election forms via postal mail; however, this method slows the election and confirmation process. U.S Forest Service Albuquerque Service Center, B&F ASR/Collections ATTN: Funds Control / ASR 101B Sun Avenue, NE ALBUQUERQUE, NM 87109 The September 30th deadline is required in the Act and cannot be extended. We strongly encourage the State to transmit the election form in advance of the deadline to ensure that any concerns may be addressed before September 30, 2022. Additional information is available on the Payments to States homepage located at https://www.fs.usda.gov/working-with-us/secure-rural-schools. If you have any additional questions about the election form, please contact the Albuquerque Service Center (ASC) through the ASC Contact Center at (877) 372-7248, Option 1. Sincerely, Jennifer McGuire JENNIFER MCGUIRE ASC Director of Budget and Finance Forest Service Albuquerque Service Center 101 B Sun Avenue, NE Albuquerque, NM 87109 America’s Working Forests – Caring Every Day in Every Way Page 1 of 4 FY 2022 Forest Service Payment to States, Public Law 117-58 Election to Allocate the State Payment A county’s Election to receive a payment and to allocate the State payment must be transmitted by the Governor’s office or other appropriate executive office of the state such as State Treasurer, on behalf of the Governor. The Forest Service will not accept an election directly from a county or from any non-governmental organization acting on behalf of a county. Instructions: To begin, refer to Expired Elections and Earnings attachment for FY21 data dealing with earnings and expired allocation percentages by title. The allocation percentage values are now expired in FY22 but represented amounts that were used to determine last year’s FY21 payment. These figures are being presented to aid States/Counties with historical data as they prepare new percentage allocation submissions. Counties paid in FY21 under the 1908 Amended Act are also presented on the report. These counties will remain classified as this designation for the FY22 payments cycle and no allocation elections for these counties will be accepted. The Total FY21 Earnings value on the attachment represent the total dollar value earned by each county in FY21. The FY22 dollar figures will not be available until after the allocation election due date, so the FY21 figures represent the best available data in determining which distribution allocation guidelines applies. After determining the FY21 dollar amount and distribution category for each county from the attachment, refer to the three options below for further instructions on percent allocation limits. • $100,000 or less. (minor distribution) An eligible county that elects to receive a share of the State payment that is $100,000 or less (a minor distribution) may elect to use 100-percent of its share for public roads and schools under title I (column C). A county that elects to receive a minor distribution must make an affirmative election to use the 100-percent of its share for title I purposes. In the alternative, the county may opt to allocate 15-percent to 20-percent of its share to title II (column D), title III (column F), or a combination of both. The total percentage allocated to title II and title III combined must be no less than 15-percent and no greater than 20-percent. The county also may opt to return its allocation, in whole or part, to the Federal Government. Forest Service Albuquerque Service Center 101 B Sun Avenue, NE Albuquerque, NM 87109 America’s Working Forests – Caring Every Day in Every Way Page 2 of 4 • $100,001 to $349,999 (moderate distribution) If the county share of the State payment is more than $100,000 but less than $350,000, the county must allocate 15-percent to 20- percent of its share to title II (column D), title III (column E), or a combination of both. The total percentage allocated to title II and/or title III must be no less than 15-percent and no greater than 20-percent. The county also may opt to return its allocation, in whole or part, to the Federal Government (column F). • $350,000 or greater (major distribution) If the county share of the State payment is $350,000 or greater, the county must allocate 15-percent to 20-percent of its share to title II (column D), title III (column E), or a combination of both, except that the allocation for title III projects may not exceed 7-percent. The total percentage allocated to title II and title III combined must be no less than 15-percent and no greater than 20-percent. The county also may opt to return its allocation, in whole or part, to the Federal Government (column F). Each county that elected to share in the Secure Rural Schools Act State payment (formula payment) must complete this form. An eligible county that fails to elect to allocate its share of the State payment shall be considered to have elected to expend 80-percent of the share for public schools and roads. The remaining 20-percent will be available to the Forest Service to carry out projects in the eligible county to further the purposes of title II. A county electing to return a percentage of its share of the State payment to the U.S. Treasury instead of allocating a portion to Title II or Title III should show the percentage to be returned to Treasury in Column F. Refer to page 3 for county title elections chart. Must be returned to USFS by September 30, 2022 Forest Service Albuquerque Service Center 101 B Sun Avenue, NE Albuquerque, NM 87109 America’s Working Forests – Caring Every Day in Every Way Page 3 of 4 State: _Washington____ Column G is auto populated from the entries in columns C, D, E, & F G total must equal 100 A B C D E F G Entry No. County Name State Payment—Percentage allocated to Total Columns C, D, E & F (100%) Title I Title II Title III Return to Treasury 1 Asotin (003) 2 Chelan (007) 3 Clallam (009) 4 Clark (011) 5 Columbia (013) 6 Cowlitz (015) 7 Douglas (017) 8 Ferry (019) 9 Garfield (023) 10 Grays Harbor (027) 11 Jefferson (031) 12 King (033) 13 Kittitas (037) 14 Klickitat (039) 15 Lewis (041) 16 Mason (045) 17 Okanogan (047) 18 Pend Oreille (051) 19 Pierce (053) 20 Skagit (057) 21 Skamania (059) 22 Snohomish (061) 23 Stevens (065) 24 Thurston (067) 25 Walla Walla (071) 26 Whatcom (073) 27 Yakima (077) 28 29 Forest Service Albuquerque Service Center 101 B Sun Avenue, NE Albuquerque, NM 87109 America’s Working Forests – Caring Every Day in Every Way Page 4 of 4 Information below is required Preparer’s name and title: Preparer’s mailing address: Preparer’s phone number: Preparer Signature: Preparer’s email: County Total FY21 Earnings * Distribution Category** *** Expired Title I (%) Expired Title II (%) Expired Title III (%) Expired Failure to Elect (%) **** Expired To Treasury (%) Asotin (003)$76,643.69 Minor 85 15 0 0 0 Chelan (007)$1,196,596.74 Major 85 9 6 0 0 Clallam (009)$965,512.22 Major 85 14 1 0 0 Clark (011)$3,511.28 Minor 100 0 0 0 0 Columbia (013)$167,422.40 Moderate 85 15 0 0 0 Cowlitz (015)$142,049.80 Moderate 85 8 7 0 0 Douglas (017)$1.71 Minor 80 0 0 20 0 Ferry (019)$899,291.73 Major 85 12 3 0 0 Garfield (023)$97,771.86 Minor 80 20 0 0 0 Grays Harbor (027)$372,568.69 Major 80 17 3 0 0 Jefferson (031)$1,014,909.74 Major 85 13 2 0 0 King (033)$220,493.99 Moderate 85 8 7 0 0 Kittitas (037)$745,802.32 Major 85 15 0 0 0 Klickitat (039)$51,732.12 Minor 85 15 0 0 0 Lewis (041)$1,807,819.99 Major 85 15 0 0 0 Mason (045)$366,163.33 Major 80 13 7 0 0 Okanogan (047)$1,786,875.87 Major 85 11 4 0 0 Pend Oreille (051)$764,053.53 Major 85 15 0 0 0 Pierce (053)$231,775.97 Moderate 85 8 7 0 0 Skagit (057)$519,037.56 Major 85 8 7 0 0 Skamania (059)$3,416,538.21 Major 85 9 6 0 0 Snohomish (061)$657,952.92 Major 85 8 7 0 0 Stevens (065)$365,592.98 Major 85 15 0 0 0 Thurston (067)$1,137.17 Minor 100 0 0 0 0 Walla Walla (071)$2,981.12 Minor 100 0 0 0 0 Whatcom (073)$1,026,697.59 Major 80 20 0 0 0 Yakima (077)$1,283,412.61 Major 85 8 7 0 0 Note *** - A yellow highighted item signifies that the current distribution rate is out of compliance based upon the FY21 earnings levels. Refer to the Instructions & Elections Form for the most current SRS election guidelines. Note **** - The Failure to Elect percentages represent counties that failed to make SRS elections in 2013 and those values have carried forward based on SRS legislative reauthorizations. This category is not an avaialble option within the current elections cycle by the counties. WASHINGTON(53) Expired Elections With FY 2021 Earnings Fiscal Year : 2021 National : Yes County :NA Note * - These figures represent the actual amounts that each county earned in FY2021. Title I, III were distributed to the counties via the State payment process. Title II and Failure to elect amounts are withheld by the Forest Service pending the Resource Advisory Committee (RAC) project reqeust/approval process. To Treasury percentages are transferred to the US Treasury General Fund. Note **- See the Instructions & Elections Form for SRS guidelines for election distribution rates based upon current FY21 earned amounts. Electoon ReceDve Secure Aural Sc R ES0=L DON ioo 13 s and CornmunDty Self DeterrnD otle 00 and 'otle 000 funds natoo a Furdfing and Allocatoor of Congress reauthorized the Secure Rural Schools and Community Self Determination Program SRS) in PL 112-142; and ifEAS, the law calls for the County to elect to either receive the SRS funding or return to 25% of actual receipts from the forest , with notification to tne Governor's Office of said election, to be forwarded to the Forest Service on behalf of the Secretary of Agriculture; and WHEREAS, the County must further elect to allocate from 15 to 20% of the Full County Payment to 'it e II (Resource Advisory Council approved projects) and Title III (Specific County approved projects); with no more than 7% allocated to Title III and with notification to the Governor's Office of said election; and HEREAS, Washington State Association of Counties has been designated by the Governor's office to collect and compile said elections by all affected counties for transmittal. NOW THEREFORE LSE ET vESVfE that the Board of County Commissioners hereby elects to receive the SRS payment in lieu of 25% of actual receipts; and 1E 0`f Fl RLRnER R S _NED; that the Board of County Commissioners hereby elects to allocate 20% of the Full County Payment to Titles II and III; and BE IT FURTHER RESOLVED; that the Board of County Commissioners hereby elects to allocate 13% of the Full County Payment to Titles II and 7 % to Title III; and BE Doi FDN .Y RESOLVED; that the Clerk of the Board will transmit a copy of this resolution to the Washington State Association of Counties as soon as practicable for transmittal to the Forest Service via the Governor's Office. Adopted this 1st day of October 2013 ATTEST: Clerk of the Board APPROVED AS TO FORM: Tim Whitehead, Chief DPA BOARD OF ClOUNTV COWMDSSOO\E MASON, WASH D \CON n Vs4x Randy Neatherlin, Chair Tim Sheldon, Commissioner Terri Jeffreys, Co `' sioner RESOLUTION NO._________ AMENDING RESOLUTION NO. 49-13 A MASON COUNTY RESOLUTION FOR THE ELECTION TO RECEIVE SECURE RURAL SCHOOLS AND ROADS FUNDING AND ALLOCATION OF TITLE I, TITLE II, AND TITLE III FUNDS WHEREAS, Congress reauthorized the Secure Rural Schools and Community Self Determination Program (SRS) in PL 117-58; and WHEREAS, the law calls for the County to elect to receive the allocation, in whole or part, or return its share to the Federal Government; and WHEREAS, the County must further elect to allocate from 80% to 85% of the Full County Payment to Title I (Secure Schools and Roads), and the County must allocate 15% to 20% of its share to Title II, Title III, or a combination of both, except that the allocation for Title III projects may not exceed 7%; and WHEREAS, Washington State Office of the Treasurer has been designated by the Governor’s Office to collect and compile said elections by all affected counties for transmittal. NOW THEREFORE BE IT RESOLVED, that the Board of County Commissioners hereby elects to receive the SRS payment; and BE IT FURTHER RESOLVED, the Board of County Commissioners hereby elects to allocate 85% of the Full County Payment to Title I, 8% to Title II, and 7% to Title III; and BE IT FINALLY RESOLVED; that the Clerk of the Board will transmit a copy of this resolution to the Washington State Office of the Treasurer as soon as practicable for transmittal to the Forest Service via the Governor’s Office. ADOPTED this ____________ day of 2022. BOARD OF MASON COUNTY COMMISSIONERS __________________________________ Kevin Shutty, Chairperson Sharon Trask, Commissioner __________________________________ Randy Neatherlin, Commissioner ATTEST: _____________________________________ McKenzie Smith, Clerk of the Board _____________________________________ Tim Whitehead, Chief DPA Mason County Agenda Request Form To: Board of Mason County Commissioners From: Mark Neary Ext. 530 Department: County Administrator Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☐ Finance ☐ Human Resources ☐ Legal ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: Mason County Sheriff’s North Precinct – Belfair Landing Commercial Complex Lease Background/Executive Summary: The current lease for the Sheriff’s North Precinct expires August 30, 2022. Our facilities team is in the process of negotiating a new lease with North Mason Fire District to utilize their old administration building as a location to provide Mason County services to our residents living in the north end of the county. The first phase of remodel associated with this move would be to relocate the Sheriff’s north precinct into this location. Work associated with the relocation could take anywhere from 6-12 months to complete, and maintaining a sheriff presence in the north end of our county is important. I spoke with one of the owners, John Byerly, and we have a couple of options to consider. Mr. Byerly has been a great partner for the county over the last 12+ years and although he is sad to see us leave is willing to work with us on some options to ensure a smooth transition. The attached spreadsheet outlines the cost of the options available. With option #1 the County would extend the lease for 16 months following the same increases associated with the existing contract – an increase of 4% to the base rent portion of the lease. Mr. Byerly could start advertising the space for lease and if the County completes the new space before the 16 months and he had another renter wanting to move in we will terminate the lease early. Option #2 is per the current lease agreement and the County could lease the building on a month to month basis at 150% of the base lease cost plus expenses. Both options require the County to bring the building back to its original condition at the termination of the lease, so we will work with Mr. Byerly and the new tenant on any modifications needed at the end of the lease. Mason County Agenda Request Form Budget Impact (amount, funding source, budget amendment): Option 1 - $112.49 per month - $1,349.84 Public Outreach (news release, community meeting, etc.): N/A Requested Action: Approval for the County Administrator to work with the Lessor and the County attorney to implement a 16-month extension contract. Attachments: Belfair Landing Commercial Complex lease options Mason County Sheriff's North Precinct Office Belfair Landing Complex Lease Contract #19-059 Period Base lease Expenses Total Monthly Annual Cost Sep-21 Aug-22 $2,812.16 $976.00 $3,788.16 $45,457.92 Option 1 - Extend 16 months with 4% increase to base Sep-22 Dec-23 $2,924.65 $976.00 $3,900.65 $46,807.76 Option #2 - Month to month per current contract Sep-22 Aug-23 $4,218.24 $976.00 $5,194.24 $62,330.88 Difference between Option 1 and 2 Monthly increase $1,293.59 Annual difference $15,523.12 Difference between current lease and recommended option #1 Monthly increase $112.49 Annual Difference $1,349.84 16 month difference $1,799.78 Mason County Agenda Request Form To: Board of Mason County Commissioners From: Nichole Wilston Ext. 643 Department: Human Resources/Risk Management Briefing: ☒ Action Agenda: ☒ Public Hearing: ☐ Special Meeting: ☐ Briefing Date(s): August 22, 2022 Agenda Date: August 30, 2022 Internal Review: ☐ Finance ☒ Human Resources ☐ Legal ☐ Risk ☐ Information Technology ☐ Other (This is the responsibility of the requesting Department) Below for Clerk of the Board’s Use Only: Item Number: __________ Approved: ☐ Yes ☐ No ☐ Tabled ☐ No Action Taken Ordinance/Resolution No. __________ Contract No. __________ County Code: __________ Item: The Washington Counties Risk Pool (WCRP) Board of Directors approved the Fiscal Year 2022-2023 coverages and rates for the Liability, Property, Cyber and Crime programs that includes significant rate increases. Approval to participate in the WCRP optional $5 Million excess of $20 Million policy that puts Mason County’s Liability program coverage at $25 Million. Budget Impact: The optional excess $5 Million is expected to increase by 26% from the previous year’s premium and is budgeted in Non-Departmental. Recommended/Requested Action: Approval to participate in the WCRP optional $5 Million excess of $20 Million policy. Attachments: None