HomeMy WebLinkAbout2024-062 - Res. 2024 Budget Supplemental Appropriations and Amendment RequestsRESOLUTION NO. 2-02.1?- DUD,
2024 BUDGET
BUDGET SUPPLEMENTAL APPROPRIATIONS AND AMENDMENT REQUESTS-NOTICE OF HEARING
WHEREAS,by reason of conditions which could not be reasonably foreseen at the time of making the budget
for the year 2024, it is necessary to make provisions for supplemental appropriations and amendments to the budget
as required by RCW 36.40.100,and RCW 36.40.195;and
WHEREAS,the revenue and expenditure adjustments to County funds,as listed in Attachments A&B to this
Resolution,are required in order to incorporate into the budget the revenues and expenditures now identified,which
were not known at the time of original budget adoption;and
WHEREAS,the net total of adjustments to 2024 authorized expenditure appropriations in the General Fund is
an increase of$1,878,917;and
WHEREAS,the net total of adjustments to 2.024 authorized expenditure appropriations in funds other than
the General Fund is an increase of$6,271,245;and
THEREFORE,BE IT RESOLVED BY THE Board of Mason County Commissioners:
That the 17`h day of December,2024 at the hour of 9:15 a.m.,in the Mason County Commissioners Chambers in
Courthouse Building I,411 North 5th Street,Shelton,Washington,is hereby fixed as the time and place for a public
hearing upon the matter of Budget Amendment Requests to the 2024 Budget as provided in Attachments A&B to
this Resolution.
Contact person:Jennifer Beierle,Budget Manager,(360)427-9670 ext.532
A copy of this resolution and the proposed amendments to the 2023 budget is available by contacting
Toni Monnier at(360)427-9670 ext.644.
The Clerk of the Board is hereby authorized,empowered,and directed to cause notice of such hearing to be published
as provided by law.
DATED this 1911 day of November,2024
ATTEST: BOARD OF COUN COMMISSIONERS
MASON COUNTY, SHINGTON
YY`rJ ommno
McKenzie SmithClerk the
Board Randy Neatherlin,Chair
APPROVED AS TO FORM:
Kevin Shutty,Co sinner
Tim Whitehead,Chief DPA
CC: Auditor—Financial Services Sharon Trask,Commissioner
Publish 2x 11/27&12/5 bill to
Commissioners,
411 North 5th Street,Shelton
ATTACHMENT A TO RESOLUTION NO. 2024‐062 2024 BUDGET AMENDMENT #2
DETAIL
LINE
FUND
NO. FUND NAME DEPARTMENT
2024
REVENUE
CHANGE
2024
EXPENDITURE
CHANGE DESCRIPTION
1 001 GENERAL FUND WSU 2,150 NEW PERENNIAL WEED GRANT CONTRACT
2 001 GENERAL FUND AUDITOR 74,706
ELECTIONS TECH POSITION ADDED IN 2024
$15,298 & BALLOT ROOM REPAIRS PAID BY
ALREADY BUDGETED OSOS GRANT
3 001 GENERAL FUND
EMERGENCY
MANAGEMENT 51,120 62,120
FY22 EMPG GRANT REVENUE & EXPENSE
$51,120 & OT FOR FD#12 DISASTER
4 001 GENERAL FUND
FACILITIES &
GROUNDS 22,000
PANIC BUTTON INC $8K; MOTOR POOL FUEL $2K;
& MOTOR POOL REPAIRS $12K
5 001 GENERAL FUND
HUMAN
RESOURCES 37,856 NEO GOV
6 001 GENERAL FUND CLERK 40,000 NEW JURY SYSTEMS SOFTWARE
7 001 GENERAL FUND SHERIFF 18,000 318,000
K9 DONATION FROM OCCU $18K & NISQUALLY
JAIL OUTSOURCING $300K
8 001 GENERAL FUND
COURTHOUSE
SECURITY 10,000 INCREASED COST DUE TO MORE TRIALS
9 001 GENERAL FUND
OFFICE OF PUBLIC
DEFENSE 650,000
BONUS FOR PUBLIC DEFENDERS $50K & PROF
SERVICE CONTRACT INCREASES $600K
10 001 GENERAL FUND
NON
DEPARTMENTAL 200,000 664,235
911 TAX INC PASSED THRU TO MACECOM $200K
& RISK MNGT INSURANCE INC $464,235
11 105 COUNTY ROAD 2,978,098 1,600,000
APPROVED GRANT CONTRACTS $626,764 &
PRIOR YEAR GRANTS FOR PROJECTS COMPLETED
IN 2024 REV $2,351,334 & EXP $1,600,000
12 109
ELECTIONS
EQUIPMENT 50,076
MAINTENANCE AGREEMENTS WITH OSOS FOR
VOTEWA, CLEARBALLOT, & TRITEK
13 117
COMMUNITY
SUPPORT SERVICES 1,515,000 1,515,000
APPROVED GRANT CONTRACTS TO ADD TO
BUDGET FOR HOUSING, CHG, & HEN
14 141
SHERIFF'S BOATING
PROGRAM 22,922
BOATING OVERTIME EXPENSED THAT NEEDS TO
BE ADDED TO THE BUDGET
15 150
COMMUNITY
SERVICES HEALTH 426,000 726,000
APPROVED GRANT CONTRACTS TO ADD TO
BUDGET FOR INFRASTRUCTURE GRANT, WIC,
DRUG PROGRAM, & CDC COVID PHWFD‐LHJ
16 164 MENTAL HEALTH TAX 300,000 MENTAL HEALTH CONTRACT INCREASE
17 402
MASON COUNTY
LANDFILL 27,456 404,534
REALLOCATE DIRECTOR & DEPUTY
WAGES/BENEFITS BTWN UTILITY FUNDS
<$23,149>; REALLOCATE & LOWER SW TAX
REVENUE <$110,227>; INC B&O TAX EXP $40K;
&INC SW REV $137,683 & LONGHAUL EXP
$387,683
18 403 NORTH BAY SEWER (8,243)
REALLOCATE DIRECTOR & DEPUTY
WAGES/BENEFITS BTWN UTILITY FUNDS
19 411
RUSTLEWOOD SEWER
& WATER 11,782
STATE GRANT FUNDING FOR RUSTLEWOOD
WATER SYSTEM
20 413 BELFAIR SEWER 1,478,940 1,660,956
CARRY‐FORWARD BELFAIR SEWER EXTENSION
GRANT
GENERAL FUND TOTAL 271,270 1,878,917
OTHER FUNDS TOTAL 6,437,276 6,271,245
ALL FUNDS GRAND TOTAL 6,708,546 8,150,162
Page 1 of 1
ATTACHMENT B TO RESOLUTION NO. 2024‐062 2024 BUDGET AMENDMENT #2 DETAILED BUDGET ENTRIES
LINE
FROM
A ACCOUNT TYPE I/D REVENUE EXPENDITURE
FUND
BALANCE
CHANGE
PROPOSED
BUDGETED FB
TOTAL DESCRIPTION
1 001.000000.010.003.334.02.310177.0000.00.2 I 2,150 PERENNIAL PEPPERWEED GRANT
1 001.000000.320.000.508.91.500000.0000.00.2 I 2,150 725,274 END FUND UNASSIGNED
2 001.000000.030.034.514.40.510014.0000.00.1 I 15,298 ELECTIONS TECH
2 001.000000.030.034.514.40.548040.0000.00.1 I 59,408 BALLOT ROOM REPAIRS
2 001.000000.320.000.508.91.500000.0000.00.1 D 74,706 650,568 END FUND UNASSIGNED
3 001.000000.050.000.333.97.304222.0000.00.2 I 51,120 FY22 EMPG
3 001.000000.050.000.525.10.535099.0000.00.2 I 51,120 TRACKABLE EQUIPMENT
3 001.000000.050.000.525.10.512000.0000.00.1 I 11,000 OVERTIME
3 001.000000.320.000.508.91.500000.0000.00.1 D 11,000 639,568 END FUND UNASSIGNED
4 001.000000.055.000.518.30.541010.0000.00.1 I 8,000 PROFESSIONAL SERVICES
4 001.000000.055.000.518.30.532777.0000.00.1 I 2,000 MOTOR POOL FUEL
4 001.000000.055.000.518.30.548778.0000.00.1 I 12,000 MOTOR POOL REPAIRS
4 001.000000.320.000.508.91.500000.0000.00.1 D 22,000 617,568 END FUND UNASSIGNED
5 001.000000.057.000.518.10.541010.0000.00 1 I 37,856 PROFESSIONAL SERVICES
5 001.000000.320.000.508.91.500000.0000.00.1 D 37,856 579,712 END FUND UNASSIGNED
6 001.000000.070.000.512.30.548020.0000.00.1 I 40,000 JURY PROGRAM MAINTENANCE
6 001.000000.320.000.508.91.500000.0000.00.1 D 40,000 539,712 END FUND UNASSIGNED
7 001.000000.205.295.367.11.300001.0000.00.2 I 18,000 K9 DONATIONS
7 001.000000.205.295.521.10.535099.0000.00.2 I 18,000 TRACKABLE TOOLS & EQUIPMENT
7 001.000000.205.270.523.60.541050.0000.00.1 I 300,000 PROFESSIONAL SERVICES
7 001.000000.320.000.508.91.500000.0000.00.1 D 300,000 239,712 END FUND UNASSIGNED
8 001.000000.208.000.512.21.541010.0000.00.1 I 10,000 PROFESSIONAL SERVICES
8 001.000000.320.000.508.91.500000.0000.00.1 D 10,000 229,712 END FUND UNASSIGNED
9 001.000000.240.000.515.91.510040.0000.00.1 I 50,000 DEPUTY PUBLIC DEFENDER
9 001.000000.240.000.515.92.541020.0000.00.1 I 600,000 ADULT FELONY HOURLY
9 001.000000.320.000.508.91.500000.0000.00.1 D 229,712 ‐ END FUND UNASSIGNED
9 001.000000.320.000.508.41.509999.0000.00.1 D 420,288 10,829,621 END FUND‐OPERATING
10 001.000000.300.300.313.16.300000.0000.00.2 I 200,000 911 ENHANCED COMM TAX RECEIPT
10 001.000000.300.300.522.20.541511.0000.00.2 I 200,000 911 / MACECOM
10 001.000000.300.312.518.90.546030.0000.00.1 I 464,235 RISK MNGT/PROPERTY INSURANCE
10 001.000000.320.000.508.41.509999.0000.00.1 D 464,235 10,365,386 END FUND‐OPERATING
11 105.000000.000.000.333.14.322840.0000.00.2 I 551,764 EVERGREEN ESTATES WATERMAIN EXT
11 105.000000.000.000.333.20.320532.0000.00. 2 I 75,000 BRIDGE RAIL RETROFIT
11 105.000000.000.000.508.31.500000.0000.00. 2 I 626,764 1,531,126 END FUND RESTRICTED
11 105.000000.000.000.333.20.300026.0000.00.2 I 700,000 HARSTINE ISLAND CRP 2026
11 105.000000.000.000.333.20.320533.0000.00. 2 I 6,000 CRP 2034 SIGN POST REFLECTIVE
11 105.000000.000.000.333.20.320534.0000.00. 2 I 56,000 CRP2033 HORT CURVE
11 105.000000.000.000.333.20.320537.0000.00.2 I 717,834 CRP 2041 MASON LAKE IMPROVE #2
11 105.000000.000.000.333.97.303630.0000.00.2 I 139,067 WA ST MILITARY FEMA 4650‐DR‐WA
11 105.000000.000.000.334.01.380040.0000.00. 2 I 7,433 FEMA 4650‐DR‐WA (STATE)
11 105.000000.000.000.334.03.370070.0000.00. 2 I 725,000 OLD BELFAIR HWY CRP 2020
11 105.000000.000.000.508.31.500000.0000.00. 2 I 751,334 2,282,460 END FUND RESTRICTED
11 105.000000.000.000.595.10.541000.0000.00.2 I 900,000 PROFESSIONAL SERVICES
11 105.000000.000.000.595.10.563000.0000.00. 2 I 700,000 OTHER IMPROVEMENT
12 109.000000.000.000.514.40.548010.0000.00. 1 I 50,076 MACHINE MAINTENANCE
12 109.000000.000.000.508.31.500000.0000.00. 1 D 50,076 67,694 END FUND RESTRICTED
13 117.000000.000.200.333.21.302703.0000.00. 2 I 300,000 EHF‐EMERGENCY HOUSING FUND
13 117.000000.000.200.334.04.320018.0000.00. 2 I 1,215,000 HEN ‐ DEPT OF COMMERCE GRANT
13 117.000000.000.200.565.40.541000.0000.00. 2 I 300,000 Professional Services
13 117.000000.000.200.565.40.541030.0000.00. 2 I 215,000 HEN PROFESSIONAL SERVICES
13 117.000000.000.200.565.40.541029.0000.00. 2 I 1,000,000 CHG PROFESSIONAL SERVICES
14 141.000000.000.000.521.22.512000.0000.00.1 I 22,922 OVERTIME
14 141.000000.000.000.508.31.500000.0000.00. 1 D 22,922 24,597 END FUND RESTRICTED
Page 1 of 3
ATTACHMENT B TO RESOLUTION NO. 2024‐062 2024 BUDGET AMENDMENT #2 DETAILED BUDGET ENTRIES
LINE
FROM
A ACCOUNT TYPE I/D REVENUE EXPENDITURE
FUND
BALANCE
CHANGE
PROPOSED
BUDGETED FB
TOTAL DESCRIPTION
15 150.000000.100.000.333.93.396700.0000.00. 2 I 150,000 FFY22 PH INFRASTRUCTURE COMP
15 150.000000.100.000.562.10.531010.0000.00. 2 I 50,000 OFFICE SUPPLIES
15 150.000000.100.000.562.10.510124.0000.00. 2 I 50,000 OFFICE SPECIALIST
15 150.000000.200.000.562.20.541010.0000.00. 2 I 50,000 PROFESSIONAL SERVICES
15 150.000000.200.000.333.10.355701.0000.00. 2 I 76,000 WIC‐WOMEN INFANT AND CHILDREN
15 150.000000.200.000.562.20.510115.0000.00. 2 I 76,000 WIC COORDINATOR/CERTIFIER
15 150.000000.200.000.334.04.391040.0000.00. 2 I 100,000 DUHP DRUG USER HEALTH PROGRAM
15 150.000000.100.000.562.10.541010.0000.00. 2 I 100,000 PROFESSIONAL SERVICES
15 150.000000.100.000.333.93.335400.0000.00. 2 I 100,000 FFY21 COVID‐19 PHWFD‐LHJ
15 150.000000.200.000.562.20.510115.0000.00. 2 I 30,000 WIC COORDINATOR/CERTIFIER
15 150.000000.200.000.562.20.531020.0000.00. 2 I 70,000 OPERATING SUPPLIES
15 150.000000.100.000.562.10.541010.0000.00. 1 I 300,000 PROFESSIONAL SERVICES
15 150.000000.000.000.508.31.500000.0000.00. 1 D 300,000 2,409,107 ENDING FUND‐RESTRICTED
16 164.000000.100.000.564.10.541010.0000.00. 1 I 300,000 MENTAL HEALTH CONTRACTS
16 164.000000.100.000.508.31.500000.0000.00. 1 D 300,000 1,651,972 END FUND RESTRICTED
17 402.000000.000.000.537.10.510010.0000.00.1 D 5,770 UTILITIES/PUB WORKS DIRECTOR
17 402.000000.000.000.537.10.510120.0000.00.1 D 13,257 DEPUTY DIRECTOR UTILITIES
17 402.000000.000.000.537.10.520020.0000.00.1 D 792 SOCIAL SECURITY/MEDICARE
17 402.000000.000.000.537.10.520030.0000.00.1 D 1,199 STATE RETIREMENT
17 402.000000.000.000.537.10.510065.0000.00.1 D 302 PERSONNEL ANALYST
17 402.000000.000.000.537.10.520040.0000.00.1 D 1,829 MED/DENT/VIS/LIFE
17 402.000000.000.000.508.41.500000.0000.00.1 I 23,149 4,191,665 END FUND COMMITTED
17 402.000000.000.000.382.90.300000.0000.01.1 I 6,328 REFUSE TAX‐BELFAIR
17 402.000000.000.000.382.90.300000.0000.02.1 I 2,910 REFUSE TAX‐HOODSPORT
17 402.000000.000.000.382.90.300000.0000.03.1 I 83,816 REFUSE TAX‐SHELTON
17 402.000000.000.000.382.90.300000.0000.04.1 I 2,812 REFUSE TAX‐UNION
17 402.000000.000.000.382.90.300000.0000.05.1 I 24,134 REFUSE TAX‐CHARGE
17 402.000000.000.000.389.40.307000.0000.03.1 D 230,227 REFUSE TAX ‐ SHELTON
17 402.000000.000.000.508.41.500000.0000.00.1 D 110,227 4,081,438 END FUND COMMITTED
17 402.000000.000.000.343.70.300000.0000.01.2 I 3,259 LANDFILL‐BELFAIR
17 402.000000.000.000.343.70.300000.0000.02.2 I 1,487 LANDFILL‐HOODSPORT
17 402.000000.000.000.343.70.300000.0000.03. 2 I 42,925 LANDFILL‐SHELTON
17 402.000000.000.000.343.70.300000.0000.04. 2 I 1,445 LANDFILL‐UNION
17 402.000000.000.000.343.70.300000.0000.05. 2 I 88,567 LANDFILL CHARGE
17 402.000000.000.000.537.80.547040.0000.00. 2 I 137,683 LONGHAUL SOLID WASTE DISPOSAL
17 402.000000.000.000.582.90.500000.0000.00. 2 I 110,000 RETAIL SALES TAX
17 402.000000.000.000.537.10.541513.0000.00. 2 D 70,000 STATE EXCISE TAX
17 402.000000.000.000.508.41.500000.0000.00. 2 D 40,000 4,041,438 END FUND COMMITTED
17 402.000000.000.000.537.80.547040.0000.00. 1 I 250,000 LONGHAUL SOLID WASTE DISPOSAL
17 402.000000.000.000.508.41.500000.0000.00.1 D 250,000 3,791,438 END FUND COMMITTED
18 403.000000.100.020.535.83.520040.0000.00.1 D 8,243 MED/DENT/VIS/LIFE
18 403.000000.100.020.508.41.500000.0000.00.1 I 8,243 2,357,668 END FUND COMMITTED
19 411.000000.200.000.334.04.320024.0000.00.2 I 11,782 RUSTLEWOOD WATER SYSTEM
19 411.000000.000.000.508.41.500000.0000.00.2 I 11,782 29,594 END FUND COMMITTED
20 413.000000.000.000.535.10.510010.0000.00.1 I 5,770 UTILITIES/PUB WORKS DIRECTOR
20 413.000000.000.000.535.10.510120.0000.00.1 I 43,257 DEPUTY DIRECTOR UTILITIES
20 413.000000.000.000.535.10.520020.0000.00.1 I 792 SOCIAL SECURITY/MEDICARE
20 413.000000.000.000.535.10.520030.0000.00.1 I 1,199 STATE RETIREMENT
20 413.000000.000.000.535.10.510065.0000.00.1 I 302 PERSONNEL ANALYST
20 413.000000.000.000.535.10.520040.0000.00.1 I 1,829 MED/DENT/VIS/LIFE
20 413.000000.000.000.535.84.520040.0000.00.1 I 8,243 MED/DENT/VIS/LIFE
20 413.000000.000.000.508.41.500000.0000.00.1 D 61,392 4,211,193 END FUND COMMITTED
20 413.000000.000.000.591.35.573010.0000.00.1 I 162,296 COMMERCE PRINCIPAL PAYMENTS
20 413.000000.000.000.592.35.583010.0000.00.1 I 10,489 COMMERCE INTEREST
20 413.000000.000.000.508.41.500000.0000.00.1 D 172,785 4,038,408 END FUND COMMITTED
20 413.000000.000.000.334.04.320019.0000.00.2 I 1,353,940 BELFAIR SEWER EXTENSION
20 413.000000.000.000.334.04.320011.0000.00.2 I 125,000 SEWER EXT PSIC PLANNING/DESIGN
20 413.000000.000.000.594.35.565000.0000.00.2 I 1,426,779 BELFAIR SEWER EXT TO PSIC
20 413.000000.000.000.508.41.500000.0000.00. 2 I 52,161 4,090,569 END FUND COMMITTED
General Fund Total: 271,270 1,878,917 (1,607,647)
Other Funds Total: 6,437,276 6,271,245 166,031
Page 2 of 3
ATTACHMENT B TO RESOLUTION NO. 2024‐062 2024 BUDGET AMENDMENT #2 DETAILED BUDGET ENTRIES
LINE
FROM
A ACCOUNT TYPE I/D REVENUE EXPENDITURE
FUND
BALANCE
CHANGE
PROPOSED
BUDGETED FB
TOTAL DESCRIPTION
All Funds Grand Total: 6,708,546 8,150,162 (1,441,616)
Page 3 of 3