HomeMy WebLinkAboutResolution 24-137-CCBOARD OF COUNTY COMMISSIONERS
Grant County, Washington
RESOLUTION No. 24-' -CC
I
WHEREAS, the following Grant County funds do not have an adequate level of budget
appropriation:
• 101 County Roads $3,500,000 • 128 New Hope Domestic Viol $192,000
• 109 INET Forfeiter $59,000 • 121 Law & Justice $2,700
• 114 Tourist $20,000 • 136 Dispute Resolution $2,700
• 119 REET Admin $27,000 • 139 REET Admin $60,000
WHEREAS, these additional budget expenditures were not anticipated when preparing
the 2024 budget; and
WHEREAS, in accordance with RCW 3 6.40.140 a public hearing must be held to
authorize additional budget appropriations.
WHEREAS, on the 3 0th day of December, 2024 at 3 :00 p.m., a public hearing was held
in the Grant County Commissioners' Hearing Room.
NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE BOARD OF
COUNTY COMMISSIONERS OF GRANT COUNTY, STATE OF WASHINGTON, that
the total amount of $3,863,400.00 to be allocated to the 2024 budget according to the following
schedule of categories and items:
APPROPRIATIONS & FINANCING SOURCES
(See Attached)
PASSED AND ADOPTED this �- � day of �--- , 2024.
Yea Nay
AT ST:-
Barbara . s ° s ez'°'
Clerk oft B and
BOARD OF COUNTY
COMMISSIONERS
Abstain G T C UNTMINGTON
Cindy Carter,Dai?-
Danny E Stone, Vice -Chair
Ro , Memb r
Page 1 of 1
https://grantcountywa.sharepoint.com/teams/BOCC/Shared Documents/General/Resolutions - Ordinances/2024 Resolutions/Year End Budget Extensions
12302024.docx
!P
1�'�f
MEMO
December 30, 2024
To: Grant County Commissioners
From: Chief Financial Officer, Grant County
Subj: 2024 Budget Extension Error and Options
Grant County Auditor
Michele Jaderlund
P O Box 37
Ephrata WA 98823
(509) 754-2011
Under RCW Chapter 36.40 (Budget), specific guidelines detail each step of the budget process.
Whereas, RCW 36.40.100 (Budget constitutes appropriations —Transfers —Supplemental
appropriations) allows for supplements to the Budget when estimated expenditures are too
exceed the final approved appropriation; however, it requires "That the board shall publish
notice of the time and date of the meeting at which the supplemental appropriations resolution
will be adopted, and the amount of the appropriation, once each week, for two consecutive weeks
prior to the meeting in the official newspaper of the county. "
Grant County complied with this statute by submitting a publication in our local paper with the
following estimated budget changes:
I~UND.DEPT
DEPT NAME
BUDGET EXTENSION
NEEDED:
loll
COUNTY ROADS
� .00-00. 0. 1
109
INET FORFEITURE
112
JAIL CONCESSION
470.000.00
113
ECONOMIC ENHANCEMENT
v 23,5,0 0.0
119
REETADMIN
S 27,000.00
128
NEW HOPE/DOMESTIC VIOLENCE
S 50.000-00
136
DISPUTE RESOLUTION
S 4 }�f $,3 R
139
BEET ADMIN
S 26,000.00
142
VESSEL REGISTRATION
z.000.0
001
CURRENT EXPENSE_375.000.00j
TOTL:,2}�.
"To rnAPt ri irrant and h ►h Era npr-ric., cPrvinn tnnAthar vAth nt thlir and nrivntp pntiti.4c, whites fnctarinn a racnan Ul and successful work
.1 - .f-- - - r-- - --
environment."
Some of these extensions were not accurate. After December's payables the following Budget
Extensions are necessary:
FUND
FUND NAME I
BUDGET 12024
EXPENSES
VARIANCE
BUDGET
EXT.
PUBLISHED:
ADDITIONAL
EXT NEEDED:
FINAL
EXTENSION
AMOUNT
101
COUNTY ROADS
$
24,855,619
$
28,125,527
$ 3 269 908
$
3,500,000
$ -
$
3,500,000
109
I N ET
$
220,002
$
278,162
$ 58,160
$
13,000
$ 46,000
$
5 9, 000
114
TOURIST
$
450,000
$
469,037
$ (19,037)
$
-
$ -
$
119
REET ADM IN
$
9 400
$
23,965
$ (14,565)
$
27,000
$ -
1
$
27,000
121
LAW & JUSTICE
$
1 200 000
$
1 202 621
$ 2 621
$
-
$ -
$
128
NEW HOPE
$
2 592,766
$
2 784,374
$ (191,608)
$
50,000
$ 142 000
$
192,000
136
DISPUTE RES
$
16,500
$
19,120
$ 2,620
$
1,000
$ 1,700
$
2,700
139
RE ET A DM I N
$
9 400
$
68,869
$ (59,469)
$
26,000
$ 34,000
$
60,000
$ 3,540,700
3My00
The following extensions, although published to be made, were subsequently unnecessary:
• FUND 112 — JAIL CONCESSION
• FUND 113 — ECONOMIC ENHANCEMENT
• FUND 142 — VESSEL REGISTRATION
• FUND 001 — CURRENT EXPENSE
After researching the requirements of RCW 36.40 and reaching out to Municipal Research and
Services Center of Washington (MRSC). We learned that the County could take the following
actions:
1. The County could disregard the amounts it published and amend the Budget for the
necessary amounts. Although the Budget would be accurate, the County would be non-
compliant with RCW 3 6.40.100 in providing a detailed estimate of funds and amounts for
the extension in a publication once a week for two weeks.
2. The County could amend only the funds as published in the newspaper; however, the
County would be non -compliant with RCW 36.40 and would subsequently be reporting
funds overbudget in the 2024 annual report.
3. The final option, would be to approve a transfer of funds from the overspent funds to
current expense; however, this would be allocating a limited resource to expenses that
have funds specifically designated to cover them.
As Chief Financial Officer, my recommendation is option # 1. Although we would be technically
non -compliant with RCW 3 6.40.100, I believe we could demonstrate a good faith effort to
comply, despite having some inaccuracies in the funds and amounts requested for extension.
Mandy Kim
Chief Financial Officer
FUND
FUND NAME
BUDGET
2024
VARIANCE
EXPENSES
001
Current Expense
$
61,726,437
$ 52,657,692
$ 9,068,745
101
COUNTY ROADS
$
24,855,619
$ 28,125,527
$ (3,269,908)
103
Parks and Trails
$
25,000
$ 25,000
104
Veteran's Assistance
$
226,567
$ 137,363
$ 89,204
105
Empl Training, Growth & Recog
$
1,020,000
$ 16,500
$ 1,003,500
106
HAVA
$
33,361
$ 15,782
$ 17,579
107
Sheriff Drug Seizures
$
10,905
$ 10,905
108
RENEW
$
22,992,085
$ 16,562,277
$ 6,429,808
109
I N ET
$
220,002
$ 278,162
$ (58,160)
110
Law Library
$
28,000
$ 12,199
$ 15,801
111
Treasure's O&M
$
170,000
$ 49,756
$ 120,244
112
Jail Concession
$
280,000
$ 130,462
$ 149,538
113
Econ EENH Sip
$
2,072,600
$ 1,648,091
$ 424,509
114
TOURIST
$
450,000
$ 469,037
$ (19,037)
115
CRP
$
128,333
$ 20,904
$ 107,429
116
Fair Grounds/Park
$
3,089,557
$ 3,045,219
$ 44,338
117
Sales/ Use Tax
$
6,700,000
$ 2,033,500
$ 4,666,500
119
REET ADM IN
$
9,400
$ 23,965
$ (14,565)
120
Crime Victims Comp
$
240,438
$ 192,131
$ 48,307
121
LAW & JUSTICE
$
1,200,000
$ 1,202,621
$ (2,621)
122
Turnkey Lighting
$
565
$ 475
$ 90
123
ERP Reserve
$
3,550,000
$ 1,075,179
$ 2,474,821
124
Auditor's O&M
$
198,500
$ 21,036
$ 177,464
125
Developmental Disabilities Resid.
$
3,070,400
$ 2,721,926
$ 348,474
126
Real Estate Excise Tax 1 st
$
2,488,500
$ 539,538
$ 1,948,962
127
Trial Crt Improvement
$
88,619
$ 80,180
$ 8,439
128
NEW HOPE
$
2,592,766
$ 2,784,374
$ (191,608)
129
Affordable Housing
$
80,000
$ 78,980
$ 1,020
130
Homeless Housing
$
424,000
$ 399,656
$ 24,344
131
Homeless Admin
$
50,000
$ 50,000
132
Real Estate Excise Tax 2nd
$
2,288,000
$ 1,518,841
$ 769,159
133
Econ Enhance Rural
$
2,000,000
$ 249,336
$ 1,750,664
134
Lodging Tax
$
1,554,214
$ 1,373,518
$ 180,696
135
Emerg Comm Service
$
5,080,000
$ 3,088,703
$ 1,991,297
136
DISPUTE RES
$
16,500
$ 19,120
$ (2,620)
137
OPIOD SETTLEMENT
$
102,060
$ 102,060
138
Building Fire
$
1,578,376
$ 1,409,938
$ 168,438
139
REET ADM IN
$
9,400
$ 68,869
$ (59,469)
141
Affordable & Support Housing
$
360,000
$ 256,895
$ 103,105
142
Vessel Reg
$
30,000
$ 16,779
$ 13,221
150
Abatement
$
104,000
$ 81,150
$ 22,850
161
Hillcrest Crid
$
7,200
$ 6,643
$ 557
190
Grant Admin
$
5,180,682
$ 3,166,484
$ 2,014,198
191
ARPA - LFRF
$
4,853,277
$ (2,477,471)
$ 7,330,748
192
AOC - BLAKE
$
30,000
$ 30,000
193
ARPA - Lost Rev.
$
9,384,000
$ 2,123,220
$ 7,260,780
194
ARPA PILT
$
1,846,450
$ 104,336
$ 1,742,114
203
2007 Bond
$
855,400
$ 62,550
$ 792,850
205
MACC Construction Bond
$
1,009,960
$ 195,730
$ 814,230
208
COURTHOUSE
$
466,100
$ 88,150
$ 377,950
211
CRIMINAL JUSTICE
$
4,803,412
$ 1,936,556
$ 2,866,856
304
MUSEUM CONST
$
219,363
$ 18,330
$ 201,033
311
NEW JAIL EQUIP
$
75,000
$ 75,000
313
Jail Const.
$
87,098,190
$ 41,712,145
$ 45,386,045
401
Solid Waste
$
13,657,655
$ 4,741,540
$ 8,916,116
501
Technology Service
$
5,717,682
$ 4,054,212
$ 1,663,470
503
Insurance
$
3,150,992
$ 3,140,718
$ 10,274
504
Payroll remit
$
23,000,000
$ 20,740,306
$ 2,259,694
505
Interfund Benefits
$
12,656,500
$ 11,785,593
$ 870,907
506
Unemployment Comp.
$
185,000
$ 30,145
$ 154,855
508
Other Payroll Benefits
$
436,700
$ 355,195
$ 81,505
509
LEOFF 1 Benefits
$
254,500
$ 120,121
$ 134,379
510
Equipment Rental
$
7,451,000
$ 5,973,654
$ 1,477,346
525
Interfund Health
$
606,500
$ 606,500
560
Pits & Quarries
$
1,810,000
$ 1,498,826
$ 311,174
Grand Total
$
335,899,767
$ 221,782,660
$ 114,117,107
IFUND.DEPT DEPT NAME
ESTIMATED
BUDGETS NEED: REASON
Under -estimated the amount of projects for the FY 2024/ All amounts are
101 COUNTY ROADS
$
24,556,397.00
$
3,500,000.00
reimbursed by other sources and not decreasing fund balance.
109 INET FORFEITURE
$
2209002.00
139000.00
Didn't Request enough
1-1-2i n ii CONCESSinnI
ANGEL EXTENSION - NOT NEEDED
13
, ,
-NOT NEEDED
,
119 REETADMIN
$
9,300.00
$
27,000.00
128.170 NEW HOPE/DOMESTIC VIOLENCE
$
215929766.00
50,000.00
Didn't Request enough
136 DISPUTE RESOLUTION
$
16,500.00
$
17000.00
139 REETADMIN
$
9,300.00
$
26,000.00
�L2 VESS RA --- -
�
CANCEL EXTENSION _ NOT NEED
)
001- CURRENT EXPENSE
ooi .ios ELECTIONS
0��5 1 11STORiCn i PRESERVATION
001. 4 1IARRRIS-
fYl . 112 FACILITIES & MAINTENANCE
CANCEL EXTENSION _ NOT NEEDED
.�
9 000.00
.
3,523,375.00
,
$ 4,2821000.00
2024 EXPENSES
COUNTY ROADS
PAYROLL REMITS
$
307.42
SALARI ES
$
5,970,342.12
BENEFITS
$
2,513,305.34
GOODS
$
5,243,173.82
SERVICES
$
6,346,031.87
CAPITAL
$
8,026,008.42
SOFTWARE
$
8,236.50
MISC
$
18,121.75
Grand Total
$
28,125,527.24
INET
BENEFITS
$
7,730.72
GOODS
$
26,468.50
SERVICES
$
158,762.81
CAPITAL
$
27,151.59
MISC
$
58,048.20
Grand Total
$
278,161.82
TOURISM
$
-
SALARIES
$
18,694.86
BENEFITS
$
6,619.98
GOODS
$
402.12
SERVICES
$
443,319.59
Grand Total
$
469,036.55
REET
$
-
CUSTODIAL DISBURSEMENT
$
23,964.69
Grand Total
$
23,964.69
LAW & JUSTICE
$
-
GOODS
$
112,711.22
SERVICES
$
1,044,211.05
CAPITAL
$
45,698.63
Grand Total
$
1,202,620.90
NEW HOPE
$
-
SALARIES
$
1,433,201.37
BENEFITS
$
565,066.12
GOODS
$
161 f805.33
SERVICES
$
484,127.79
SOFTWARE
$
140,172.97
Grand Total
$
2,784,373.58
DISPUTE RESOLUTION
$
-
SERVICES
$
19,120.00
Grand Total
$
19,120.00
REET ADMIN
$
-
CUSTODIAL DISBUTRSEMENTS
$
23,964.68
SERVICES
$
44,904.78
Grand Total
$
68, 869.46
BOARD OF COUNTY COMMISSIONERS
Grant County, Washington
RESOLUTION No. 24- -CC
�HEREAS, the following Grant County funds do not have an adequate level of budget
appropnati�
• 101 Coun'tv Roads $3,500,000 • 128 New Hope Domestic Viol $50,000
• 109 INET F feiter $13,000 • 136 Dispute Resol ' n $19000
• 112 Jail Conce ion $47,000 • 139 REET Admi $26,000
• 113 Economic E ancement $235,000 • 142 Vessel Re *stration $8,000
• 119 REET Admin 75000 • 001 Current pense $375,000
WHEREAS, these ad 'tional budget expenditures were not aaJrffticipated when preparing
the 2024 budget; and ,✓
WHEREAS, in accordance ith RCW 36.40.140 a publ,�i`c hearing must be held to
authorize additional budget appropnat ns.
WHEREAS, on the 30th day of Dmber, 2024 �'3:00 p.m., a public hearing was held
in the Grant County Commissioners' Hearin Room. f
NOW, THEREFORE, BE IT HEREBYR OLVED BY THE BOARD OF
COUNTY COMMISSIONERS OF GRANT C NTY, STATE OF WASHINGTON, that
the total amount of $4,282,000.00 to be allocated o e 2024 budget according to the following
schedule of categories and items:
APPROPRIATIONS &FINANCING SOIVRCES
(See Attached)
PASSED AND ADOPTED this day of
2024.
BOARD O COUNTY
COMMISSI NERS
Yea iavy Abstai NT CO T , WASHINGTON
Cin y a er, hair "
ATTEST. Danny E. tone, Vice -Chair
it
Barbara J. Vasquez � ° °
Clerk of the Board Rob s ember
Page 1 of 1
https://grantcountywa.sharepoint.com/teams/BOCC/Shared Documents/General/Resolutions - Ordinances/2024 Resolutions/Year End Budget Extensions
12302024.docx
Barbara Vasquez
From: Mandy Kim
Sent Tuesday, December 1O,2OZ4121OPK4
To: Barbara Vasquez
Subject: BUDGET EXTENSION FINAL FINAL FINAL
FUND.DEPT
DE PT NAM E
COUNTY ROADS�i
]NET FORFERU'RE!
JAIL CONCESSION'1�������
NEW HOPE/DOMESTIC VIOLEUCE,�������
DISPUTE RESOLUTION:
VESSEL REGISTRATION
CURRENT EXPENSE
3750.000-00
- - '
'
-- --
Ll 4,281,000.001
- - -
1