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HomeMy WebLinkAbout2023/10/04 - Budget Workshop Packet BOARD OF MASON COUNTY COMMISSIONERS Draft 2024 Budget Workshop Schedule 411 North Fifth Street, Shelton WA 98584 y Tuesday, October 3, 2023 Zoom—Commission Chambers Times are subject to change,depending on the amount of business presented 1:00 P.M. Overview of 2024 Budget—Jennifer Beierle 1:30 P.M. Auditor's Office—Steve Duenkel 2:00 P.M. Prosecutor's Office—Michael Dorcy 2:10 P.M. Coroner's Office—Jaime Taylor 2:15 P.M. Support Services—Mark Neary 3:00 P.M. District Court—Judge Steele&Patsy Robinson 3:30 P.M. Assessor's Office—Patti McLean Wednesday, October 4, 2023 Zoom—Commission Chambers Times are subject to change,depending on the amount of business presented 1:00 P.M. Sheriff's Office—Sheriff Spurling&Undersheriff Adams 1:45 P.M. Clerk—Charles Rhodes 2:15 P.M. Public Health—Dave Windom 2:25 P.M. Superior Court—Judge Goodell 3:00 P.M. Public Works—Loretta Swanson Commissioner's 2024 Preliminary Budget due to the public November 20,2023. Public Hearing to certify levies must occur prior to November 30,2023. 2024 Budget Hearing is set for Monday,December 4,2023. Commission meetings are live streamed at hlW://www.masonwebtv.com/and public commented is accepted via email msmith@masoncountywa. og_v;mail to Commissioners Office,411 N 5'Street, Shelton, WA 98584;or phone at(360)427-9670 ext.419. If you need to listen to the Commission meeting via telephone,please provide your telephone number to the Commissioners' office no later than 4 p.m.the Friday before the meeting. If special accommodations are needed,contact the Commissioners'office at Shelton(360)427-9670 ext.419 Briefing Agendas are subject to change,please contact the Commissioners' office for the most recent version. Last printed 10/02/23 at 2:22 PM Mason County General Fund 2024 Summary Proposed Budget as of October 3,2023 2023 Adopted Budget 2024 Maintenance Level Budget as of 10.3.2023 Difference:2024 Maint.Level Budget vs.2023 Adopted Budget Variance Rev I(D) S&B I(D) Oper l(D) Exp I(D) Salaries& Budgeted Salaries& Budgeted Salaries& Budgeted 2023 vs. 2023 vs. 2023 vs. 2023 vs. Dept. General Fund Department Revenues Benefits Operating Expenditures FTE's Revenues Benefits Operating Expenditures FTE's Revenues Benefits Operating Expenditures FTE's 2022 2022 2022 2022 001-000 Beginning Fund Balance 26,000,000 - 28,000,000 - 2,000,000 - 7.14% OIA 0% 0% 001-010 WSu 20,000 271,616 111,756 383,372 2.50 33,500 270,934 114,507 385,441 2.50 13,500 (682) 2,751 2,069 - 40.301/6 -0.25% 2.40°.6 0.54% 001-020 Assessor 7,000 1,252,938 222,877 1,475,815 13.00 7,000 1,273,480 228,167 1,501,647 13.00 - 20,542 5,290 25,832 - 0.00-A 1.61% 2.32% 1.72% 001-030 Auditor 1,092,250 1,477,898 403,914 1,881,812 14.50 1,249,314 1,557,978 465,768 2,023,746 14.50 157,064 80,080 61,854 141,934 - 12.57% 5.14% 13.28% 7.01% 001-050 Emergency Management 139,347 283,898 75,785 359,683 2.50 137,304 306,558 216,121 522,679 2.50 (2,043) 22,660 140,336 162,996 - -1.49% 7.39% 64.93% 31.18% 001-055 Facilities&Grounds - 603,576 941,583 1,545,159 6.00 - 629,111 1,058,469 1,687,580 6.00 - 25,535 116,886 142,421 - 0% 4.06% 11.04% 8.44% 001-057 Human Resources/Risk Mgmt - 591,396 284,038 875,434 6.00 - 654,939 314,270 969,209 6.00 - 63,543 30,232 93,775 - 0% 9.70•� 9.62% 9.68% 001-058 LEOFF - 98,400 1,600 100,000 - 98,400 1,600 100,000 - - - - - 056 0.003/ 0.00% O.00% 001-070 Clerk 378,377 1,020,520 88,385 1,108,905 13.00 346,654 1,045,724 106,785 1,152,509 13.00 (31,723) 25,204 18,400 43,604 - -9.15% 2.41% 17.23% 3.78% 001-080 Commissioners - 371,153 19,462 390,615 3.00 - 372,268 20,000 392,268 3.00 - 1,115 538 1,653 - 0% 0.30% 2.69% 0.42% 001-090 Support Services 86,522 1,031,885 32,494 1,064,379 8.65 96,299 1,122,640 30,789 1,153,429 8.65 9,777 90,755 (1,705) 89,050 - 10.15% 8.09% -5.54% 7.72% 001-100 District Court 852,300 1,353,715 172,628 1,526,343 12.20 873,516 1,438,661 171,067 1,609,728 12.20 21,216 84,946 (1,561) 83,385 - 2.43% 5.90% -0.91% 5.18% 001-125 Community Development 2,666,374 2,650,312 605,729 3,256,041 25.00 2,716,206 2,807,929 609,267 3,417,196 25.00 49,832 157,617 3,538 161,155 - 1.83% 5.61% 0.58% 4.72% 001-126 Historical Preservation 20,000 41,150 41,150 13,000 - 36,600 36,600 (7,000) - (4,550) (4,550) - -53.85% 0% -12.43% -12.43% 001-146 Parks&Trails 44,000 582,887 207,193 790,080 5.50 49,000 609,894 218,912 828,806 5.50 5,000 27,007 11,719 38,726 - 10.20% 4.43% 5.35% 4.67% 001-170 Juvenile Court Services 1,366,600 2,015,305 140,628 2,155,933 19.00 1,356,216 1,977,269 138,912 2,116,181 19.00 (10,384) (38,036) (1,716) (39,752) - -0.77% -1,92% -1.24% -1.88% 001-180 Prosecutor 216,249 1,999,860 179,753 2,169,613 15.00 214,015 2,084,174 157,940 2,242,114 15.00 (2,234) 94,314 (21,813) 72,501 - -1.04% 4.53% -13.81% 3.23% 001-185 Child Support Enforcement 171,310 148,552 25,811 174,363 1.00 165,000 145,659 19,341 165,000 1.00 (6,310) (2,893) (6,470) (9,363) - -3.82% -1.99% -33.45% -5.67% 001-190 Coroner 35,000 309,796 331,146 640,942 3.40 35,000 360,851 332,458 693,309 3.40 - 51,055 1,312 52,367 - 0.00'A 14.15% 0.39% 7.55% 001-205 Sheriff 1,143,172 12,159,887 3,930,030 16,089,917 101.50 936,596 12,575,074 4,096,317 16,671,391 102.50 (206,576) 415,187 166,287 581,474 1.00 -22.06% 3.30% 4.06% 3.49% 001-208 Courthouse Security - 309,300 309,300 - - 307,300 307,300 - - (2,000) (2,000) - 0% 0% -0.65% -0.65% 001-240 Office of Public Defense 240,767 1,015,155 522,970 1,538,125 9.00 240,767 1,040,592 519,170 1,559,762 9.00 - 25,437 (3,800) 21,637 - 0.00% 2.44% -0.73% 1.39% 001-250 Superior Court 108,020 1,066,116 209,816 1,275,932 8.58 111,951 1,279,902 238,316 1,518,218 9.69 3,931 213,786 28,500 242,286 1.11 3.51% 16.70% 11.96% 15.96% 001-255 Family Court 2,500 2,500 2,500 2,500 - 2,500 2,500 - - - - - 0.00% 0% 0.00% 0.00% 001-256 Therapeutic Court 776,228 351,560 432,149 783,709 4.22 396,160 271,577 124,583 396,160 3.23 (380,068) (79,983) (307,566) (387,549) (0.99) -95.94% -29.45% -246.88% -97.83% 001-258 Murder Expenditures - - - _ - _ _ _ - _ _ _ 0% 0% 0% 0% 001-260 Treasurer 28,417,341 765,436 148,075 913,511 8.00 29,257,745 816,617 158,900 975,517 8.00 840,404 51,181 10,825 62,006 - 2.87% 6.27% 6.81% 6.36% 001-300 Non Departmental 4,709,045 505,000 5,351,719 5,856,719 4,659,230 502,405 5,353,290 5,855,695 (49,815) (2,595) 1,571 (1,024) - -1.07% -0.52% 0.03% -0.02% 001-305 Motor Pool - - _ _ _ _ _ _ _ 0% 0% 0% 0% 001-310 Transfers Out - - 464,021 464,021 - - 465,046 465,046 - - 1,025 1,025 - 0% 0% 0.22% 0.22% 001-320 Ending Fund Balance - - 21,319,029 - - - 22,147,942 - - - 828,913 - 0% 0% 0% 3.74% Total General Fund Including BFB&EFB 68,492,402 31,916,861 15,256,512 68,492,402 281.55 70,896,973 33,242,636 15,506,395 70,896,973 282.67 2,404,571 1,325,775 249,883 2,404,171 1.12 3.39% 3.99% 1.61% 3.39% Total General Fund Removing BFB&EFB 42,492,402 31,916,861 15,256,512 47,173,373 281.55 42,896,973 33,242,636 15,506,395 48,749,031 282.67 404,571 1,325,775 249,883 1,575,658 1.12 0.95% 3.99% 1.61% 3.23% Total from Ending Fund Balance 1 4,680,971 5,852,058 Mason County General Fund 2024 Summary Proposed Budget as of October 3,2023 2024 Maintenance Level Budget as of 10.3.2023 One Time Policy Policy Approved Approved Level Level PLRs PLRs Salaries& Budgeted Requests- Requests- moved to moved to Dept. General Fund Department Revenues Benefits Operating Expenditures FTE's Revenue Expense ML3 MU Policy Level Request PLR Descriptions 001-000 Beginning Fund Balance 28,000,000 - 001-010 WSu 33,500 270,934 114,507 385,441 2.50 001-020 Assessor 7,000 1,273,480 228,167 1,501,647 13.00 5,000 OT request 1 FTE:Chief Deputy$117,891;Training$1,095;1 FTE:Financial Analyst$103,888;Tyler Conference$4800,Reclass of 11 positions:$75,387;Licensing&Recording Prof Service& Training Inc$1700;6 months of succession planning$30,000;Elections Extra Help Inc$12,475; 001-030 Auditor 1,249,314 1,557,978 465,768 2,023,746 14.50 404,675 4,800 Elections OT Inc$7400;Ballots,phones,postage,travel,printing Inc$54,836 001-050 Emergency Management 137,304 306,558 216,121 522,679 2.50 10,175 Small tools$1500;WASEMA&Partners in Preparedness conferences$8,675 001-055 Facilities&Grounds - 629,111 1,058,469 1,687,580 6.00 001-057 Human Resources/Risk Mgmt - 654,939 314,270 969,209 6.00 3,500 Travel$1500&ITTrackable Equipment$2k 001-058 LEOFF - 98,400 1,600 100,000 Rev:Blake$100k;LFO Court Reimb.$24,598;Filings$51,500;Passports$35k;Crime Victim Penalty$75k;Juv CVP$1k;Misc Rev$81,106,Exp:OT$15k;Office&Jury supplies$10k;IT Trackable Equipment$16k;Legal Notices$13k;Jury Postage$15k;Travel$1140,Machine 001-070 Clerk 346,654 1,045,724 106,785 1,1S2,509 13.00 368,204 172,640 Maintenance$2500•Blake Reimbursements$100k 001-080 Commissioners - 372,268 20,000 392,268 3.00 1 FTE Grant Writer$100,574;1 FTE Financial Analysts$93,160,&1 FTE Recompete Plan 001-090 Support Services 96,299 1,122,640 30,789 1,153,429 8.65 326,354 Coordinator$132,320(w/b covered by grant revenue 001-100 District Court 873,516 1,438,661 171,067 1,609,728 12.20 122,095 1 FTE Chief Deputy Admin Clerk$119,595;desk&computer for FTE$2500 001-125 Community Development 2,716,206 2,807,929 609,267 3,417,196 25.00 001-126 Historical Preservation 13,000 - 36,600 36,600 1 FTE Maintenance$66,200,Reduction in Extra Help if FTE approved<$15k>;Succession 001-146 Parks&Trails 49,000 609,894 218,912 828,806 5.50 56,990 planning 1 month$5,790 001-170 Juvenile Court Services 1,356,216 1,977,269 138,912 2,116,181 19.00 001-180 Prosecutor 214,015 2,084,174 157,940 2,242,114 15.00 163,822 2 FTE:Clerical$70,911 each;ITTrackable Equipment$22k 001-185 Child Support Enforcement 165,000 145,659 19,341 165,000 1.00 001-190 Coroner 35,000 360,851 332,458 693,309 3.40 6,000 ITTrackable Equipment$4k;Death Inv Equip$21k 2 FTE Sheriff Deputies$98,947 each;2 new vehicle leases&upfits$52,677 each;Office Furniture$17k;Patrol car laptops$50k;Pepperball instr course$75k;High speed video capable computer&det computer upgrades$25k;Detective Inv&online report software leases$33k; Evoc Trlr/cones$18k,det.printers$5k,&pol cam$13.5k;New Officer Wellness Program$80k, 001-205 Sheriff 936,596 12,575,074 4,096,317 16,671,391 102.50 747,877 Training new deputies$59,523;Jail control board&lock inspections$68,610 001-208 Courthouse Security - - 307,300 307,300 001-240 Office of Public Defense 240,767 1,040,592 519,170 1,559,762 9.00 Misc Ct Commissioner Inc$12k;Bailiffs wage Inc to$20/hr$4859;Replace aged cameras$27k; 001-250 Superior Court 111,951 1,279,902 238,316 1,518,218 9.69 45,859 Trackable Tools$2k 001-255 Family Court 2,500 - 2,500 2,500 Rev:TST transfer Inc$284,663 to support Exp:$284,663 expired grant funded position& 001-256 Therapeutic Court 396,160 271,577 124,583 396,160 3.23 284,663 284,663 services 001-258 Murder Expenditures - - - - 001-260 Treasurer 29,257,745 816,617 158,900 975,517 8.00 001-300 Non Departmental 4,659,230 502,405 5,353,290 5,855,695 128,000 10%projected risk pool insurance Increase 001-305 Motor Pool - - 001-310 Transfers Out - - 465,046 465,046 001-320 Ending Fund Balance - - - 22,147,942 Total General Fund Including BFB&EFB 70,896,973 33,242,636 15,506,395 70,896,973 282.67 652,867 2,3119,6SO 132,800 Total General Fund Removing BFB&EFB 42,896,973 33,742,636 15,506,395 48,749,031 282.67 652,867 2,349,650 132,800 Total from Ending Fund Balance 5,852,058 652,867 8,201,708 ,Proposed PLR for Animal Control: 300,000 Mason County 2024 General Fund Revenue Projection 2017 through 2023 Actuals compared to 2023 Adopted Budget and 2024 Proposed Budget as of 1013123 2023 2024 Adopted Proposed Fund Number Fund Description 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual Budget Budget 001-000 Est. Beginning Fund Balance 26,000,000 28,000,000 001-010 WSU 30,749 36,036 31,726 20,437 29,231 32,865 20,000 33,500 001-020 Assessor 4,607 3,319 9,489 17,085 12,688 6,344 7,000 7,000 001-030 Auditor 733,483 631,133 647,381 1,582,052 1,056,279 1,094,121 1,092,250 1,249,314 001-050 Emergency Management 47,332 117,707 80,194 70,877 36,661 54,680 139,347 137,304 001-055 Facilities&Grounds 601 600 600 5,375 1,417 2,283 001-057 Human Resources/Risk Mgmt 634 7,601 2,569 50 850 001-070 Clerk 271,573 304,094 372,800 268,859 293,787 369,471 378,377 346,654 001-080 Commissioners 201 3,047 936 725 001-090 Support Services 5,348 5,650 4,082 2,434 2,987 73,259 86,522 96,299 001-100 District Court 1,036,967 1,098,189 1,019,792 961,401 1,074,463 846,202 852,300 873,516 001-125 Community Development 1,617,711 1,822,385 2,056,608 2,201,806 2,940,665 2,474,358 2,666,374 2,716,206 001-126 Historical Preservation 74,886 18,389 20,000 13,000 001-146 Parks and Trails 48,597 75,728 56,543 7,739 44,017 29,371 44,000 49,000 001-170 Juvenile Court Services 1,027,277 1,119,593 1,270,018 1,304,727 1,485,390 1,578,651 1,366,600 1,356,216 001-180 Prosecutor 166,265 172,600 181,800 192,228 186,766 175,493 216,249 214,015 001-185 Child Support Enforcement 163,192 169,059 154,390 184,550 69,681 152,594 171,310 165,000 001-190 Coroner 28,000 26,240 32,020 24,640 41,440 48,680 35,000 35,000 001-205 Sheriff 1,177,337 1,229,138 1,230,294 1,102,631 1,080,584 1,099,302 1,143,172 936,596 001-240 Office of Public Defense 142,359 195,523 169,493 178,638 219,339 186,784 240,767 240,767 001-250 Superior Court 54,464 61,114 50,900 104,201 121,481 73,507 108,020 111,951 001-255 Family Court 2,544 2,448 2,232 2,472 2,912 2,768 2,500 2,500 001-256 Therapeutic Court 254,023 268,271 404,222 516,076 568,446 441,402 776,228 396,160 001-258 Murder Expenditures 001-260 Treasurer 23,895,268 25,726,000 26,673,988 26,892,054 30,115,907 32,580,492 28,417,341 29,257,745 001-300 Non Departmental 2,635,063 3,259,177 3,878,431 8,681,274 4,107,723 4,388,009 4,709,045 4,659,230 001-305 Motor Pool 24,625 314,145 $ 33,343,595 $ 36,334,652 $ 38,330,508 $ 44,346,231 $ 43,882,470 $ 45,729,023 $ 68,492,402 $ 70,896,973 Mason County 2024 General Fund Expenditure Projection 2017 through 2023 Actuals compared to 2023 Adopted Budget and 2024 Proposed Budget as of 1013123 2024 2023 Adopted Proposed Fund Number Fund Description 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual Budget Budget 001-010 WSU 261,998 222,665 252,182 283,617 304,952 307,150 383,372 385,441 001-020 Assessor 1,244,267 1,138,122 1,297,933 1,289,525 1,307,607 1,374,048 1,475,815 1,501,647 001-030 Auditor 1,284,894 1,223,370 1,333,072 1,753,541 1,605,652 1,773,773 1,881,812 2,023,746 001-050 Emergency Management 262,081 297,137 222,268 286,786 293,621 377,507 359,683 522,679 001-055 Facilities&Grounds 1,036,042 934,744 1,080,505 1,072,920 1,214,638 1,335,924 1,545,159 1,687,580 001-057 Human Resources/Risk Mgmt 530,057 609,081 659,442 546,637 535,859 549,133 875,434 969,209 001-058 LEOFF 40,944 70,371 64,614 61,136 63,034 79,128 100,000 100,000 001-070 Clerk 841,041 867,018 946,733 1,046,050 1,082,457 1,162,874 1,108,905 1,152,509 001-080 Commissioners 327,928 336,767 334,012 341,002 343,743 356,726 390,615 392,268 001-090 Support Services 458,899 433,526 509,001 693,769 766,959 966,562 1,064,379 1,153,429 001-100 District Court 1,055,484 1,077,893 1,101,301 1,292,033 1,311,749 1,318,932 1,526,343 1,609,728 001-125 Community Development 1,624,790 1,921,916 1,988,142 2,295,387 2,636,817 2,677,111 3,256,041 3,417,196 001-126 Historical Preservation - - - - 6,120 9,383 41,150 36,600 001-146 Parks and Trails 495,365 362,792 473,535 484,923 588,884 769,125 790,080 828,806 001-170 Juvenile Court Services 1,674,517 1,644,197 1,772,131 1,826,780 1,833,627 1,793,128 2,155,933 2,116,181 001-180 Prosecutor 1,286,458 1,402,880 1,356,282 1,453,052 1,619,649 1,703,035 2,169,613 2,242,114 001-185 Child Support Enforcement 171,590 176,229 173,467 179,975 105,838 109,451 174,363 165,000 001-190 Coroner 295,923 302,987 304,566 315,542 353,264 359,840 640,942 693,309 001-205 Sheriff 12,666,454 12,459,899 12,840,586 13,528,916 13,939,752 14,193,647 16,089,917 16,671,391 001-208 Courthouse Security 140,103 160,115 154,488 173,983 243,453 259,109 309,300 307,300 001-240 Office of Public Defense 988,779 980,784 961,958 1,067,818 1,200,360 1,192,356 1,538,125 1,559,762 001-250 Superior Court 858,117 847,389 889,192 1,006,710 1,050,009 1,092,866 1,275,932 1,518,218 001-255 Family Court 2,500 2,088 2,500 1,070 - 2,500 2,500 001-256 Therapeutic Court 215,102 256,407 409,899 464,136 543,684 516,217 783,709 396,160 001-258 Murder Expenditures 20,170 38,560 24,711 5,240 40,133 7,183 - 001-260 Treasurer 714,986 684,633 761,928 772,868 788,342 818,406 913,511 975,517 001-300 Non Departmental 3,187,716 3,175,896 3,355,708 4,985,608 4,554,161 5,157,188 5,856,719 5,855,695 001-305 Motor Pool - - - 35,098 30,480 23,291 001-310 Transfers Out 979,357 976,491 817,874 2,914,039 91,319 464,021 465,046 001-320 Est. Ending Fund Balance 21,319,029 22,147,942 $ 32,665,562 $ 32,603,957 $ 34,088,030 $ 40,178,161 $ 38,456,162 $ 40,283,093 $ 68,492,402 $ 70,896,973 2024 General Fund Sources of Revenue Proposed Budget at10/3/2023 Miscellaneous 5% i Other Fines&Penalties -�� 2% Transfers in f 2% I Charges for Services 13% I i I i i Taxes j59% Intergovernmental � 15% Licenses&Permits 4% •Taxes •Licenses&Permits •Intergovernmental •Charges for Services •Fines&Penalties •Miscellaneous•Other •Transfers In BARS Description Revenue Percent 310 Taxes $ 25,249,355 58.86% 320 Licenses&Permits 1,720,900 4.01% 330 Intergovernmental 6,348,778 14.80% 340 Charges for Services 5,746,650 13.40% 350 Fines&Penalties 657,169 1.53% 360 Miscellaneous 2,177,496 5.08% 380 Other 42,770 0.10% 397 Transfers In 953,855 2.22% $ 42,896,973 100.00% 308 Est Beginning Fund Balance 28,000,000 Total: $ 70,896,973 2024 General Fund Expenditures by Object Code Proposed Budget at 10/3/2023 Capital Expenditures Refunds&Remits Transfers Out' 1% 0% Services 27% Salaries&Benefits 68% Supplies 3% 1 ■Salaries&Benefits u Supplies u Services Capital Expenditures ■Refunds&Remits ■Transfers Out Object Description Amount Percentage 10/20 Salaries&Benefits $ 33,242,636 68.19% 30 Supplies 1,414,689 2.90% 40 Services 13,042,138 26.75% 60 Capital Expenditures 545,450 1.12% 00 Refunds&Remits 39,070 0,08% 99 Transfers Out 465,046 0.95% $ 48,749,029 100% Ending Fund Bal 22,147,944 Total: 70,896,973 2024 General Fund Expenditures by Function Culture&Recreation Proposed Budget at 10/3/2023 2% Other Capital Exp Transfers Out Social Services 0% 1° 1% Natural&Econ 2% Environment 8% General Government $20,579,303 42% I Public Safety 44% , I i ■General Government ■Public Safety ■Natural&Econ Environment ■Social Services ■Culture&Recreation ■Other ■Capital Expenditures ■Transfers Out I Object Description Amount Percentage 510 General Government $ 20,579,303 42.21% 520 Public Safety 21,523,731 44.15% 550 Natural&Econ Environment 3,711,789 7.61% 560 Social Services 833,619 1.71% 570 Culture&Recreation 1,051,571 2.16% 580 Other 38,520 0.08% 594 Capital Expenditures 545,450 1.12% 597 Transfers Out 465,046 0.95% $ 48,749,029 100% Ending Fund Bal 22,147,944 i Total: 70,896,973 Mason County All Funds 2024 Summary Proposed Budget as of October 3,2023 2023 Adopted Budget 2024 Maintenance Level Budget as of 10.3.23 Difference:2024 Maint.Level Budget vs.2023 Adopted Budget Variance Rev I(D) S&B I(D) Oper I Exp I(D) Salaries& Operating- Budgeted Salaries& Operating- Budgeted Salaries& Total Budgeted 2021 vs. 2021 vs. (D)2021 2021 vs. Fund Fund Name Revenues Benefits w/o S&Bs Expenditures FTE's Revenues Benefits w/o S&Bs Expenditures FTE's Revenues Benefits Operating Expenditures FTE's 2020 2020 vs.2020 2020 103 Sales Use Tax 2,673,000 - 2,673,000 2,673,000 - 3,435,000 3,435,000 3,435,000 - 762,000 - 762,000 762,000 - 22.18% 0•� 22.18% 22.18% 104 Auditor's O&M 638,942 - 638,942 638,942 - 594,029 594,029 594,029 - (44,913) - (44,913) (44,913) - -7.56% W. -7.56% -7.561/. 105 County Road 32,760,668 6,625,033 26,135,635 32,760,668 60.80 37,025,673 7,111,661 29,914,012 37,025,673 61.50 4,265,005 486,628 3,778,377 4,265,005 0.70 11.52% 6.84% 12.63% 11.52% 106 Paths&Trails 306,230 - 306,230 306,230 - 317,232 317,232 317,232 - 11,002 - 11,002 11,002 - 3.47% 01% 3.47% 3.47% 109 Election Equipment 283,752 - 283,752 283,752 - 294,502 294,502 294,502 - 10,750 - 10,750 10,750 - 3.65% 0% 3.65% 3.65% 110 Crime Victims 200,000 84,581 115,419 200,000 1.00 185,000 86,537 98,463 185,000 1.00 (151000) 1,956 (16,956) (15,000) - -8.11% 2.26% -17.22% -8.11% 114 Victim Witness Activity 64,000 51,240 12,760 64,000 - 62,000 56,424 5,576 62,000 - (2,000) 5,184 (7,184) (2,000) - -3.23% 9.19% -128.84% -3.23% 117 Community Support Services 3,130,028 194,728 2,935,300 3,130,028 2.00 4,618,718 213,991 4,404,727 4,618,718 2.00 1,488,690 19,263 1,469,427 1,488,690 - 32.23% 9.00% 33.36% 32.23% 118 Abatement 278,400 - 278,400 278,400 - 239,953 239,953 239,953 - (38,447) - (98,447) (39,447) - -16.02% 0% -16.02% -16.02% 120 REET Property Tax 110,750 1,198 109,552 110,750 - 110,000 1,197 108,803 110,000 - (750) (1) (749) (750) - -0.68% -0.08% -0.69% -0.68% 134 National Forest Safety 36,500 19,544 16,956 36,500 - 52,000 19,483 32,517 52,000 - 15,500 (61) 15,561 15,500 - 29.81% -0.31% 47.85% 29.81% 135 Trial Court Improvement 138,604 - 138,604 138,604 - 138,491 138,491 138,491 - (113) - (113) (113) - -0.09% 0% -0.08% -0.08% 141 Sheriffs Boating Program 160,846 16,765 144,081 160,846 - 148,800 13,926 134,874 148,800 - (12,046) (2,839) (9,207) (12,046) - -8.10% -20.39% -6.83% -8.10•/. 142 Narcotics Investigation Fund 102,674 102,674 102,674 - 106,500 106,500 106,500 - 3,826 - 3,826 3,826 - 3.59% 0% 3.59% 3.59% 145 Clean Water District 280,000 280,000 280,000 - 280,000 280,000 280,000 - - - - - - 0.00% 01A 0.00% 0.00% 150 Community Services Health 4,077,531 2,818,938 1,258,593 4,077,531 25.75 4,956,136 3,113,138 1,842,998 4,956,136 27.75 878,605 294,200 584,405 878,605 2.00 17.73% 9.45% 31.71% 17.73% 155 American Rescue Plan Act 10,022,500 10,022,500 10,022,500 - 5,050,000 5,050,000 5,050,000 - (4,972,500) - (4,972,500) (4,972,500) - -98.47% 0% -98.47% -98.47% 160 Law Library 62,988 6,246 56,742 62,988 0.06 60,513 2,790 57,723 60,513 0.03 (2,475) (3,456) 981 (2,475) (0.04) -4.09% -123.87% 1.70% -4.09% 163 Lodging Tax 1,730,750 - 1,730,750 1,730,750 - 2,210,000 2,210,000 2,210,000 - 479,250 - 479,250 479,250 - 21.69% 0°h 21.69% 21.69% 164 Mental Health Tax 2,811,501 115,852 2,695,649 2,811,501 1.00 3,073,259 121,729 2,951,530 3,073,259 - 261,758 5,877 255,881 261,758 (1.00) 8.52% 4.83% 8.67% 8.52% 180 Treasurer's O&M 354,062 103,463 250,599 354,062 1.00 366,704 109,248 257,456 366,704 1.00 12,642 5,785 6,857 12,642 - 3.45% 5.30°h 2.66% 3.45% 190 Veterans Assistance 356,524 - 356,524 356,524 - 353,000 353,000 353,000 - (3,524) - (3,524) (3,524) - -1.00% 0116 -1.00% -1.00% 192 Skokomish Flood Zone 7,007,203 - 7,007,203 7,007,203 - 6,414,540 6,414,540 6,414,540 - (592,663) - (592,663) (592,663) - -9.24% D•* -9.24% -9.24% 194 Mason Lake Management 129,990 - 129,990 129,990 - 103,675 103,675 103,675 - (26,315) - (26,315) (26,315) - -25.38% 09/. -25.38% -25.38% 195 Spencer Lake Management 20,201 - 20,201 20,201 - 27,185 27,185 27,185 - 6,984 - 6,984 6,984 - 25.69% 0% 25.69% 25.69% 199 Island Lake Management 35,100 - 35,100 35,100 - 12,100 12,100 12,100 - (23,000) - (23,000) (23,000) - -190.08% 0% -190.08% -190.08% 205 Public Works Facility Bond 995,025 - 995,025 995,025 - 994,275 994,275 994,275 - (750) - (750) (750) - -0.08% 0% -0.08% -0.08% 215 MC LTGO 2013 Bond 130,082 - 130,082 130,082 - 130,791 130,791 130,791 - 709 - 709 709 - 0.54% 01A 0.54% 0.54% 250 MC LTGO 2008 Bond 274,731 - 274,731 274,731 - 235,166 235,166 235,166 - (39,565) - (39,565) (39,565) - -16.82% 09.6 -16.82% -16.82% 350 REET1 3,866,000 85,738 3,780,262 3,866,000 - 3,080,000 88,225 2,991,775 3,080,000 - (786,000) 2,487 (788,487) (786,000) - -25.52% 2.82% -26.361Y. -25.52% 351 REET2 5,813,000 79,806 5,733,194 5,813,000 - 6,700,000 74,665 6,625,335 6,700,000 - 887,000 (5,141) 892,141 887,000 13.24% -6.89% 13.47% 13.24% 402 Mason County Landfill 8,782,073 1,159,348 7,622,725 8,782,073 13.35 10,251,700 1,304,549 8,947,151 10,251,700 14.35 1,469,627 145,201 1,324,426 1,469,627 1.00 14.34% 11.13% 14.80% 14.34% 403 NBCI Sewer Utility 4,192,183 669,891 3,522,292 4,192,183 6.03 4,611,313 689,601 3,921,712 4,611,313 6.03 419,130 19,710 399,420 419,130 - 9.09% 2.86% 10.18% 9.09% 411 Rustlewood Sewer&Water 736,560 233,146 503,414 736,560 2.10 864,612 239,414 625,198 864,612 2.10 128,052 6,268 121,784 128,052 - 14.81% 2.62% 19.48% 14.81% 412 Beards Cove Water 1,231,379 101,359 1,130,020 1,231,379 0.91 1,236,155 103,776 1,132,379 1,236,155 0.91 4,776 2,417 2,359 4,776 - 0.39% 2.33% 0.21% 0.39% 413 Belfalr W W&W Reclamation 7,202,265 286,755 6,915,510 7,202,265 2.56 4,227,791 293,504 3,934,287 4,227,791 2.56 (2,974,474) 6,749 (2,981,223) (2,974,474) - -70.36% 2305A -75.78% -70.36% 428 Landfill Reserve 440,323 - 440,323 440,323 - 181,203 181,203 181,203 (259,120) - (259,120) (259,120) - -143.00% 0% -143.001Y. -143.00% 429 Beards Cove Reserve - - - _ _ _ _ _ 480 Storm Drain System Dev - - - - - _ _ _ _ _ _ _ 0% OY 0% 0% 500 Information Technology 1,305,233 518,588 786,645 1,305,233 4.35 1,500,000 548,746 951,254 1,500,000 4.35 194,767 30,158 164,609 194,767 - 12.98% 5.50°.6 17.30% 12.98% 501 Equipment Rental&Revolving 6,466,490 801,995 5,664,495 6,466,490 7.55 6,506,278 859,014 5,647,264 6,506,278 7.55 39,788 57,019 (17,231) 39,789 - 0.61% 6.64% -0.31% 0.61% 502 Unemployment Fund 276,204 274,112 2,092 276,204 279,202 277,035 2,167 279,202 2,998 2,923 75 2,998 - 1.07% 1.06% 3.46% 1.07% Total Special Funds 109,484,292 14,248,326 95,235,966 109,484,292 128.46 111,033,496 15,328,653 95,704,843 111,033,496 131.13 1,549,204 1,080,327 468,877 1,549,204 2.67 1.40% 7.05% 0.49% 1.40% Total General Fund 68,492,402 31,916,861 36,575,541 68,492,402 281.55 70,896,973 33,242,636 37,654,337 70,896,973 282.67 8,708,539 3,353,228 5,355,311 8,708,539 12.28% 10,09% 14.22% 12.28% Grand Total All Funds 177,976 694 46,165,187 131,811 507 177,976 694 410.01 181,930,469 48,571 289 133,359,180 181,930 469 413.80 3,953,775 2,406,102 1,547,673 3 953 775 3.79 2,17% 4.95% 1.16% 2.17% Mason County All Funds 2024 Summary Proposed Budget as of October 3,2023 2024 Maintenance Level Budget as of 10.3.23 Policy Level Policy Level Approved Salaries& Operating- Budgeted Requests- Requests- PI-Rs moved Fund Fund Name Revenues Benefits w/o S&Bs Expenditures FTE's Revenue Expense to ML3 Policy Level Request PLR Descriptions 103 Sales Use Tax 3,435,000 3,435,000 3,435,000 - 91000 Requested award Inc to Economic Development Council 104 Auditor's O&M 594,029 594,029 594,029 - ITTrackable Equip$15k;Intern Inc$28,908;Capital Machinery/Equip 105 County Road 37,025,673 7,111,661 29,914,012 37,025,673 61.50 1,203,908 $850k;CN of Capital Assets$75k;Capital software$235k 106 Paths&Tralls 317,232 317,232 317,232 - 109 Election Equipment 294,502 294,502 294,502 - 130 Crime Victims 185,000 86,537 98,463 185,000 1.00 114 Victim Witness Activity 62,000 56,424 5,576 62,000 - 117 Community Support Services 4,618,718 213,991 4,404,727 4,618,718 2.00 118 Abatement 239,953 239,953 239,953 - 120 REET Property Tax 110,000 1,197 108,803 110,000 - 134 National Forest Safety 52,000 19,483 32,517 52,000 - 135 Trial Court Improvement 138,491 138,491 138,491 - 141 SherifPs Boating Program 148,800 13,926 134,874 148,800 - 142 Narcotics Investigation Fund 106,500 106,500 106,500 - 145 Clean Water District 280,000 280,000 280,000 - 150 Community Services Health 4,956,136 3,113,138 1,842,998 4,956,136 27.75 155 American Rescue Plan Act 5,050,000 5,050,000 5,050,000 - 160 Law Library 60,513 2,790 57,723 60,513 0.03 163 Lodging Tax 2,210,000 2,210,000 2,210,000 - 164 Mental Health Tax 3,073,259 121,729 2,951,530 3,073,259 - 180 Treasurer's O&M 366,704 109,248 257,456 366,704 1.00 190 Veterans Assistance 353,000 353,000 353,000 - 192 Skokomish Flood Zone 6,414,540 6,414,540 6,414,540 - 194 Mason Lake Management 103,675 103,675 103,675 - 195 Spencer Lake Management 27,185 27,185 27,185 - 199 Island Lake Management 12,100 12,100 12,100 - 205 Public Works Facility Bond 994,275 994,275 994,275 - 215 MC LTGO 2013 Bond 130,791 130,791 130,791 - 250 MC LTGO 2008 Bond 235,166 235,166 235,166 - 350 REET 1 3,080,000 88,225 2,991,775 3,080,000 - 351 REET2 6,700,000 74,665 6,625,335 6,700,000 - 402 Mason County Landfill 10,251,700 1,304,549 8,947,151 10,251,700 14.35 378,000 OT$18k;Replace booths&tipping floor at all stations$360k 403 NBCI Sewer Utility 4,611,313 689,601 3,921,712 4,611,313 6.03 55,358 855,000 Rev:9%rate increase;Exp:Facility Improvements$855k Rev:Rate increase,PSNR grant$82,950&$grant for$233,500(533,500 411 Rustlewood Sewer&Water 864,612 239,414 625,198 864,612 2.10 389,907 38,000 total);Exp:inspect/clean reservoirs&repl two valves$38k 412 Beards Cove Water 1,236,155 103,776 1,132,379 1,236,155 0.91 159,347 105,000 Rev:Rate increase;Exp:Water meter Installs$5k;Capital Projects$look Rev:ERU rate of$105;Exp:Aeration system$255k;SCADA CPU repl $150k;Rebuild pump$35k;Arch/Eng$200k;Belfair Sewer Ext to PSIC 413 Belfair WW&W Reclamation 4,227,791 293,504 3,934,287 4,227,791 2.56 276,441 840,000 $200k 428 Landfill Reserve 181,203 181,203 181,203 429 Beards Cove Reserve - - - 480 Storm Drain System Dev - - - 500 Information Technology 1,500,DD0 548,746 951,254 1,500,000 4.35 501 Equipment Rental&Revolving 6,506,278 859,014 5,647,264 6,506,278 7.55 300,000 Capital Machinery/Equipment$300k 502 Unemployment Fund 279,202 277,035 2,167 279,202 Total Special Funds 111,033,496 15,328,653 95,704,843 111,033,496 131.13 881,053 3,719,908 9,000 Total General Fund 70,896,973 33,242,636 37,654,337 70,896,973 282.67 652,867 2,349,650 Grand Total All Funds 181,930,469 48,571,289 133,359,180 181,930,469 413.80 1,533,920 6,069,558 9,000 Proposed PLR for Animal Control: 300,000 Total Budget Requests including PLRs: 181,930,469 181,930,469