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HomeMy WebLinkAbout2022/12/05 - Regular Board of Mason County Commissioners Proceedings Commission Chambers 411 N 5" St, Shelton, WA 98584 iD December 5, 2022 1. Call to Order—The Chairperson called the special meeting to order at 9:00 a.m. 2. Cmmr. Shutty led the pledge of allegiance. 3. Roll Call—Present: Present: Commissioner District 1 —Randy Neatherlin;Commissioner District 2— Kevin Shutty; Commissioner District 3—Sharon Trask. 4. Public Hearing to consider adoption of the 2023 budget for Mason County. Staff: Jennifer Beierle (Exhibit A,Resolution No.2022-079) Jennifer Beierle shared this Public Hearing is to consider adoption of the 2023 budget for Mason County. Copies of the 2023 Preliminary Budget were made available to the public on November 21, 2022. Changes in the General Fund include: Treasurer's Office Property Tax reduced by$7,551 to match the levy resolution; Sheriff's Office Machinery and Equipment reduced by$90k and added to Patrol for the underwater dive camera; and Sheriff's Office Patrol addition of$61,500 for purchase of Terradyne Armored Vehicle. Changes in the Special Fund include: Mental Health Tax Property Tax increase of$3,029 and Veterans Assistance Property Tax increase of$4,524 to match the levy resolution. The requested action is to adopt the 2023 budget in the total amount of$177,976,694. The General Fund is$68,492,402 and is broken down as Beginning Fund Balance of$26 million;Revenue $42,492,402; Salaries and Benefits$31,916,861; Operating$15,256,512; and Ending Fund Balance of$21,319,029. Budgeted Full-Time Employees(FTEs)in the General Fund are 281.55. Total Other Funds in the proposed budget are$109,484,292 and is broken down as Beginning Fund Balance of $48,229,136;Revenue$61,255,156; Salaries and Benefits$14,248,326; Operating$65,622,474;and Ending Fund Balance of$29,613,492. Budgeted FTEs in Special and Other Funds are 128.46 for a total of 410.01 FTEs. The other option is to close public comment and continue the hearing to December 20,2022 at 9:15 a.m.to consider adoption of the 2023 budget. Jennifer shared her appreciation and thanks for staff. Budget preparation begins again as soon as the budget for the next year is adopted. A lot of time and energy is put into making the budget as open and transparent as possible to follow RCW 36.40. Cmmr.Neatherlin/Trask moved and seconded to adopt the 2023 budget in the total amount of $177,976,694. The General Fund is$68,492,402 and the total other funds are$109,484,292. Motion carried unanimously. N-aye; S-aye; T-aye. 5. Adjournment—The meeting adjourned at 9:14 a.m. BOARD OF COUNTY COMMISSIONERS ATTEST: MASON COUNTY, WASHINGTON McKenzie Sm , C1 of the Board Kevin S*-,C,,Pair Sharon Trask,Vice-Chair Randy eath i Commissioner 2 1 December 5 , 2022 Commission Minutes RESOLUTION NO. ADOPTION OF 2023 BUDGET WHEREAS,the Board of Mason County Commissioners did meet in special session in the Commission Chambers on the first Monday in December 2022 at the hour of 9:00 AM, pursuant to public notice and as required by law for the purpose of adopting the budget for the year 2023; and WHEREAS,said budget was compiled on 2022 property valuation as assessed by the Mason County Assessor; and WHEREAS;the Road Fund Budget was prepared as required by RCW 36.82.160 and the County Road Administration Board; NOW THEREFORE BE IT RESOLVED THAT 2023 budgetary salary and benefit expenditure line items shall not be utilized to meet obligations authorized by other portions of the budget; and salary and benefit expenditure line items shall not be increased by other portions of the budget; and no additions of staff(either part or full time)or changes in salary and/or classification are permitted without approval of the Board of Commissioners. BE IT FURTHER RESOLVED THAT that the Mason County Budget for 2023 is hereby adopted according to RCW 36.40.080 at the department level with two separate totals for salary/benefits expenditures and operating expenditures in the Current Expense Fund and at the fund level for all other funds(Attachment A which is hereby incorporated as part of this resolution). Copies of the 2023 Budget will be available by January 31, 2023. Adopted this day of December 2022. BOARD OF COUNTY COMMISSIONERS ATTEST: MASON COUNTY,WASHINGTON McKenzie Snifth,Cl k of the Board Kevin Shutty,nair ":� &.,, k Sharon Tras , Commissioner APPROVED AS TO FORM: Rand eath Nin, Commissioner Tim Whitehead,Chief DPA Mason County Attachment A 2023 Adopted Budget General Fund December 5, 2022 Salaries & Budgeted Dept. General Fund Department Revenues Benefits Operating Expenditures FTE's 001-000 Beginning Fund Balance 26,000,000 - 001-010 WSU 20,000 271,616 111,756 383,372 2.50 001-020 Assessor 7,000 1,252,938 222,877 1,475,815 13.00 001-030 Auditor 1,092,250 1,477,898 403,914 1,881,812 14.50 001-050 Emergency Management 139,347 283,898 75,785 359,683 2.50 001-055 Facilities& Grounds - 603,576 941,583 1,545,159 6.00 001-057 Human Resources/ Risk Mgmt - 591,396 284,038 875,434 6.00 001-058 LEOFF - 98,400 1,600 100,000 - 001-070 Clerk 378,377 1,020,520 88,385 1,108,905 13.00 001-080 Commissioners - 371,153 19,462 390,615 3.00 001-090 Support Services 86,522 1,031,885 32,494 1,064,379 8.65 001-100 District Court 852,300 1,353,715 172,628 1,526,343 12.20 001-125 Community Development 2,666,374 2,650,312 605,729 3,256,041 25.00 001-126 Historical Preservation 20,000 - 41,150 41,150 - 001-146 Parks&Trails 44,000 582,887 207,193 790,080 5.50 001-170 Juvenile Court Services 1,366,600 2,015,305 140,628 2,155,933 19.00 001-180 Prosecutor 216,249 1,989,860 179,753 2,169,613 15.00 001-185 Child Support Enforcement 171,310 148,552 25,811 174,363 1.00 001-190 Coroner 35,000 309,796 331,146 640,942 3.40 001-205 Sheriff 1,143,172 12,159,887 3,930,030 16,089,917 101.50 001-208 Courthouse Security - - 309,300 309,300 - 001-240 Office of Public Defense 240,767 1,015,155 522,970 1,538,125 9.00 001-250 Superior Court 108,020 1,066,116 209,816 1,275,932 8.58 001-255 Family Court 2,500 2,500 2,500 - 001-256 Therapeutic Court 776,228 351,560 432,149 783,709 4.22 001-260 Treasurer 28,417,341 765,436 148,075 913,511 8.00 001-300 Non Departmental 4,709,045 505,000 5,351,719 5,856,719 - 001-310 Transfers Out 464,021 464,021 - 001-320 Ending Fund Balance 21,319,029 Total General Fund Excluding Fund Balance 42,492,402 31,916,861 15,256,512 47,173,373 Total Resources from Ending Fund Balance 4,680,971 Total General Fund 68,492,402 31,916,861 15,256,512 68,492,402 281.55 Mason County Attachment 2023 Adopted Budget Special Other Funds December 5,2022 Tota I Beg Fund Total Revenues Salaries& Ending Fund Expenditures Budgeted Fund Fund Name Balance Revenues &BFB Benefits Operating Balance &EFB FTE's 103 Sales Use Tax 1,710,000 963,000 2,673,000 678,711 1,994,289 2,673,000 - 104 Auditor's O&M 511,692 127,250 638,942 111,635 527,307 638,942 - 105 County Road 11,427,810 21,332,858 32,760,668 6,625,033 17,168,007 8,967,628 32,760,668 60.80 106 Paths&Trails 296,523 9,707 306,230 - 2,047 304,183 306,230 - 109 Election Equipment 241,502 42,250 283,752 - 51,642 232,110 283,752 - 110 Crime Victims 140,990 59,010 200,000 84,581 21,910 93,509 200,000 1.00 114 Victim Witness Activity 12,809 51,191 64,000 51,240 1,500 11,260 64,000 - 117 Community Support Services 875,100 2,254,928 3,130,028 194,728 2,261,760 673,540 3,130,028 2.00 118 Abatement 277,200 1,200 278,400 - 54,155 224,245 278,400 - 120 REET Property Tax 85,000 25,750 110,750 1,198 109,552 - 110,750 - 134 National Forest Safety 15,000 21,500 36,500 19,544 16,956 - 36,500 - 135 Trial Court Improvement 115,920 22,684 138,604 - 53,715 84,889 138,604 - 141 Sheriffs Boating Program 122,046 38,800 160,846 16,765 25,318 118,763 160,846 - 142 Narcotics Investigation Fund 96,174 6,500 102,674 5,869 96,805 102,674 - 145 Clean Water District 90,000 190,000 280,000 190,153 89,847 280,000 - 150 Community Services Health 727,534 3,349,997 4,077,531 2,818,938 1,258,593 4,077,531 25.75 155 American Rescue Plan Act 10,000,000 22,500 10,022,500 10,000,000 22,500 10,022,500 - 160 Law Library 39,728 23,260 62,988 6,246 28,610 28,132 62,988 0.06 163 Lodging Tax 1,130,000 600,750 1,730,750 - 988,514 742,236 1,730,750 - 164 Mental Health Tax 1,396,736 1,414,765 2,811,501 115,852 1,348,206 1,347,443 2,811,501 1.00 180 Treasurer's O&M 80,000 274,062 354,062 103,463 250,599 354,062 1.00 190 Veterans Assistance 210,000 146,524 356,524 252,000 104,524 356,524 - 192 Skokomish Flood Zone 110,000 6,897,203 7,007,203 6,914,198 93,005 7,007,203 194 Mason Lake Management 90,000 39,990 129,990 129,990 - 129,990 195 Spencer Lake Management 4,165 16,036 20,201 20,201 20,201 199 Island Lake Management 35,000 100 35,100 35,100 35,100 - 205 Public Works Facility Bond - 995,025 995,025 995,025 - 995,025 - 215 MC LTGO 2013 Bond 130,082 130,082 130,082 - 130,082 - 250 MC LTGO 2008 Bond - 274,731 274,731 274,731 - 274,731 - 350 REET 1 2,000,000 1,866,000 3,866,000 85,738 2,016,066 1,764,196 3,866,000 - 351 REET 2 4,000,000 1,813,000 5,813,000 79,806 2,024,069 3,709,125 5,813,000 - 402 Mason County Landfill 1,565,926 7,216,147 8,782,073 1,159,348 5,601,104 2,021,621 8,782,073 13.35 403 NBCI Sewer Utility 1,855,179 2,337,004 4,192,183 669,891 1,565,323 1,956,969 4,192,183 6.03 411 Rustlewood Sewer&Water 160,000 576,560 736,560 233,146 444,515 58,899 736,560 2.10 412 Beards Cove Water 863,815 367,564 1,231,379 101,359 234,068 895,952 1,231,379 0.91 413 Belfair WW&W Reclamation 3,495,262 3,707,003 7,202,265 286,755 6,855,328 60,182 7,202,265 2.56 428 Landfill Reserve 439,623 700 440,323 300,950 139,373 440,323 - 500 Information Technology 154,000 1,151,233 1,305,233 518,588 656,407 130,238 1,305,233 4.35 501 Equipment Rental&Revolving 3,654,402 2,812,088 6,466,490 801,995 2,543,773 3,120,722 6,466,490 7.55 502 Unemployment Fund 200,000 76,204 276,204 274,112 2,092 - 276,204 Total Special&Other Funds 48,229,136 61,255,156 109,484,292 14,248,326 65,622,474 29,613,492 109,484,292 128.46 Total General Fund 26,000,000 42,492,402 68,492,402 31,916,861 15,256,512 21,319,029 68,492,402 281.55 Grand Total All Funds 74,229,136 103,747,558 177,976,694 46,165,187 80,878,986 50,932,521 177,976,694 410.01