HomeMy WebLinkAboutResolution 24-137-CC (002)BOARD OF COUNTY COMMISSIONERS
Grant County, Washington
RESOLUTION No. 24- r_ -CC
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 36.40.140 a public hearing must be held to
authorize additional budget appropriations.
WHEREAS, on the 30th 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
il 5�/
ATT ST: � �
f
Barbarakis ez
1� ❑
Clerk oft Bard
BOARD OF COUNTY
COMMISSIONERS
Abstain G T C UNTY, THINGTON
Cindy Carter, air
Danny E Stone, Vice -Chair
Ro , Memb r
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12302024.docx
Grant County Auditor
Michele Jaderlund
P 0 Box 37
Ephrata WA 98823
(509) 754-2011
10-12001
December 30, 2024
To: Grant County Commissioners
From: Chief Financial Officer, Grant County
Subj: 2024 Budget Extension Error and Options
Under RCW Chapter 36.40 (Budget), specific guidelines detail each step of the budget process.
Whereas, RCW 3 6.40. 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. '91
Grant County complied with this statute by submitting a publication in our local paper with the
following estimated budget changes:
FUND.DEPT
DEFT NAME
BUDGET EXTENSION
NEEDED:
101
COUNTY ROADS'
S 3.ZaO.0.000.00
1091
INET FORFEITURE,
S 1.L3.0,o0,C0
112
JAIL CC CESSION
.1
S 47.000.00
113
ECONOMIC ENHANCEMENTI
S_ 21 3 5. (.�21 0 - C 011
119
REET ADMIN
S 2 7. C, 00. C,
128
NEW HOPEIDOMESTIC VIOLENCE
S 0. 0 01 . C t'.)
136
DISPUTE RESOLUTION
139
REETADMIN
S 26,000.00
142
VESSE.L REGISTRATION
I ZR
001
CUORENT EXPENSE
I S 3_75"0t,*110.
TOTALI S 4.282.()00.02j
"Tn mppt ri irrpnt qnri fi itt irp npr-rfq cz-oarvinn trvnAthtzr with ni thfir. qnd nriv;ltp pntiti-z!-.q, whilpk fnqtprinn rptf
— I-- q _ninn ul and successful work
environment."
Some of these extensions were not accurate. After December's payables the following Budget
Extensions are necessary:
FUND
FUND NAME
BUDGET
2024 EXPENSES
VARIANCE
BUDGET
EXT.
PU BLISHED:
ADDITIONAL
EXT NEEDED:
FINAL
EXTENSION
AMOUNT
101
COUNTY ROADS
$
24f855,619
$
28125 527
$
3 269 908
$
3 500 000
$ -
$
3,500,000
109
I N ET
$
220,002
$
278,162
$
58,160
$
13,000
$ 46,000
$
59,000
114
TOURIST
$
450,000
$
469 037
$
(19,037)
$
-
$ -
$
119
REET ADMIN
$
9,400
$
23,965
$
(14,565)
$
27,000
$ -
$
27,000
121
LAW & JUSTICE
$
1 f 200 000
$
1 f 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
1 $ 34 000
$
60,000
$ 3,840,700.
3 M 9
00
Th P fnl l nwi ng extensions altaho»gh published to be made, were subsequently unnecessary:
11 V L V 1 1 V • 1 111
• 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 36.40.100 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 36.40.100, 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
2024
FUND
FUND NAME
BUDGET
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 ADMIN
$
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 ADMIN
$
9,400
$
68,869
$
(59,469)
141
Affordable & Support Housing
$
3601000
$
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
ESTIMATED
FUND.DEPT DEPT NAME
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
$ 220,002.00
139000.00
Didn't Request enough
n ii C0N6EcS1n �
1-1-2 o
%P J
-NOT NEEDED
3�3
-NOT NEED
119 BEET ADMIN
$ 9,300.00
$ 27,000.00
128.170 NEW HOPE/DOMESTIC VIOLENCE
$ 2,592,766.00
50,000.00
Didn't Request enough
136 DISPUTE RESOLUTION
$ 16,500.00
$ 1,000.00
139 BEET ADMIN
$ 9,300.00
26,000.00
3-42 VES EL REGISTRATION
30,000-00
w1t
CAnnri EXTENSION - NOT nrrnrn
--
001- CURRENT EXPENSE
00i .ioB ELECTIONS
001.124
_it
rn�i1
001.112 FACILITIES & MAINTENANCE
� . $
,
-
, , %3) 7/ 5. 0 0
� I��
, 000.00
it Qfl
Itim/ ,0 •v
CANCEL EXTENSION - NOT NEEDED
$ 41282,000.00
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
REST
$ -
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
$ 161,805.33
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
`WHEREAS, the following Grant County funds do not have an adequate level of budget
appropriati�n
• 101 Coun Roads $3,500,000 • 128 New Hope Domestic Viol $50,000
• 109 INET F feiter $13,000 • 136 Dispute Resol lion $1,000
• 112 Jail Conce%Eancement
n $47,000 • 139 REET Admi $26,000
• 113 Economic $235,000 • 142 Vessel Re * stration $8,000
• 119 REET Admin�q7,000 • 001 Current pense $375,000
WHEREAS, these ad 'tional budget expenditures were not anticipated when preparing
the 2024 budget; and f
WHEREAS, in accordance Xith RCW 36.40.140 a publi"c hearing must be held to
authorize additional budget appropriattgns.
WHEREAS, on the 30th day of D ember, 2024 3:00 p.m., a public hearing was held
in the Grant County Commissioners' Hearin Room.
NOW, THEREFORE, BE IT HEREB R OLVED BY THE BOARD OF
COUNTY COMMISSIONERS OF GRANT C NTY, STATE OF WASHINGTON, that
the total amount of $4,282,000.00 to be allocated o e 2024 budget according to the following
schedule of categories and items:
APPROPRIATIONS & FINANCING SOURCES
(See Attached) �
PASSED AND ADOPTED this day of , 2024.
BOARD O COUNTY
COMMISSI NERS
Yea ay Abstai NT CO T , WASHINGTON
JA
C i n d y C at er, hair ,
ATTEST: Danny E. tone, Vice -Chair
Barbara J. Vasquez � Rob sXember
Clerk of the Board
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https://grantcountywa.sharepoint.com/teams/BOCC/Shared Documents/General/Resolutions - Ordinances/2024 Resolutions/Year End Budget Extensions
12302024.docx
Barbara Vasauez
From: Mandy K]rn
Sent Tuesday, December 1O'2O241210PM
To: Barbara Vasquez
Subject: BUDGET EXTENSION FINAL FINAL FINAL
COUNTY ROADS:
3,500,�000,,00
]NET FORFEITURE'
JAI.L CONCESSIOW,������l
E C ON-OMIC ENHANC.EMENT
235�,000.00
NEW HOPUDOMESTIC VIOLENCE,
DISPUTE RESOLUTION
RE ET ADJ41N',
VESSEL REGISTRATION
ll$ 8400.00
CURRENT EXPENSE'
3759,000.00
1