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2021 budget, emergency and supplemental appropriations to and transfers within current expense and other funds. BEFORE THE BOARD OF COUNTY COMMISSIONERS LEWIS COUNTY, WASHINGTON IN THE MATTER OF: RESOLUTION NO. 21-378 LEWIS COUNTY 2021 BUDGET, EMERGENCY AND SUPPLEMENTAL APPROPRIATIONS TO AND TRANSFERS WITHIN CURRENT EXPENSE AND OTHER FUNDS WHEREAS, this matter coming on for hearing pursuant to public notice as provided by law, all members being present and there being no objection, and the same having been published in The Chronicle on October 14 and 21, 2021; and WHEREAS, RCW 36.40.140 includes provisions for the expenditure of money not provided for at the time of setting of the budget through a hearing and a majority vote of the commissioners; and WHEREAS, information exists which could not reasonably have been determined at the time of setting of the original budget, which now constitutes the need to appropriately include such information in the financial accounts and records of the County; and all members of the Board of County Commissioners of Lewis County, Washington, having had reasonable notice of time, place and purpose of this meeting. NOW THEREFORE BE IT RESOLVED that expenditures in the amount of $4,856,439 be increased and revenue in the amount of $2,471,000 be increased, resulting in a decrease in estimated ending fund balance in the amount of $2,385,439. Funds will be placed in the budgets within Current Expense and other funds as indicated and distributed in the revenue and expenditure accounts detailed on "Schedule A." Funds may legally be transferred from one item to another within said budget. DONE IN OPEN SESSION this 26th day of October, 2021. Page 1 of 2 Res. 21-378 APPROVED AS TO FORM: BOARD OF COUNTY COMMISSIONERS Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY, WASHINGTON Amber Smith Lindsey R. Pollock, DVM By: Amber Smith, Lindsey R. Pollock, DVM, Chair Deputy Prosecuting Attorney •UN7yu•. ATTEST: •'�° =- �s;• Sean D. Swope • �S RD OF 3�°a Sean D. Swope, Vice Chair CV 1g45 �•' • Rieva Lester • r61,'�stiN- ;5:,. Rieva Lester, Vacant, Commissioner Clerk of the Lewis County Board of County Commissioners Page 2 of 2 Res. 21-378 2021 4th BUDGET AMENDMENT BRIEF OVERVIEW As of 10/25/2021 Notice amount Fund/Dept Use of fund General Fund Revenue Expenditures balance Amendment Description Changes 4,566,696,00 001-004 Assessor 0 125,000 025,000,Increase expenditures associated with the open space program recording fees and to cover legal costs 001-006 Treasurer 313,830 0 313,030 Increase revenue for one time allocation to the county for costs associated with new mandates and impacts of legislation. 001-007 Clerk 0 7,000 (7,000)Increase expenditures for professional services-Jury Summons 001 009 District Court 5,950 26,950 (21 000)Increase expenditures for equipment,interpreter services;juror costs. Increase revenue for AOC grant. 001-016 Court Security 0 52,033 (52,033)Increase for court security services.Change to noticed amount 52,033 001-017 Blake 200,000 200 000 0 Increase revenue for AOC grant related to refunds as a result of the Blake decision 001-021 Sheriff 0 189,393 (180,303)Increase expenditures for the purchase of body worn cameras/in-car videos as a direct result of new mandates Increase expenditures and use fund balance for the Correction Deputies 001-022 Jai 0 188,075 (188,075)retro pay as a result the union negotiations.Increasing professional services for unforeseen inmate medical invoices. 001-060 Coroner 0 121,710 (121,710)Increase expenditures for medical professional services,extra help, 121,710 supplies and indigent cremations.Change to noticed amount TOTALS CURRENT EXPENSE 519,780 910,161 (390,381) 173,743 Total Changes Current Expense USE OF FUND BALANCE OTHER FUNDS Revenue Expenditures Amendment Description 1010 Emergency Management 15,000 20,000 (5 000)Increase expenditure and revenue for the Hazard Mitigation Assistance Grant award and related professional services 1040 _Social Services 0 453 (453)Interfund rate correction 1060 Southwest Washington Fair 116,000 116,000 0 Increase revenue and expenditures for costs associated with the 2021 116,000 Fair.Change to notice amount 1100 CD MH-TC(MH Tax) 0 4,425 (4,425)Increase expenditures and use fund balance for the Correction Deputies retro pay as a result the union negotiations Emergency repairs to county roads including Shorey Road incidental 1170 Road Fund 1,654,100 1,890,400 (236,300)repair,Newaukum Valley Road bank stabilization and Lincoln Creek Road culvert replacement 1300 Distressed Counties 0 1,700,000 (1 700 0p0)Increase expenditures and use of revenue received in prior periods for obligated projects paid from.09 sales and use tax 1400 CDBG Grant 20,000 20 000 0 Increase expenditures and revenue for CDBG grant related to the Randle Water District#1 project 4070 South County Airport 75,000 80,000 (5,000)Increase revenue and expenditures for the purchase and sale of aircraft fuel at the South County Airport 4200 Water Utility-Vader 40,000 40,000 0 Increased revenue and supplies for new water connections in Vader Increase expenditures and use of fund balance for unanticipated roof 4200 Water Utility-Vader 31,120 75,000 (43,880)repairs and line breaks.Increasing revenue from the Housing and Urban Development Grant to reimburse consultant fees 116,000 Total Changes other funds TOTALS OTHER FUNDS 1,951,220 3,946,278 (1,995,058) USE OF FUND BALANCE (1,995,058) 289,743 Total Exp Changes other funds and CE GRAND TOTAL 2,471,000 4,856,439 (2,385,439) 4,856,439 Total Amendment after changes 4,856,439 0 0 0 0 Lewis County Washington 2021 BUDGET AMENDMENT"SCHEDULE A" Budget Amendment Resolution B21-*** ORG OBJECT BUDGET AMENDMENT REVISED BUDGET Emergency/ Comments Supplemental CURRENT EXPENSE FUND 0010 REVENUE DISTRICT COURT 0009AREV 334012 STATE-OTHER JUDICIAL AGENCIES 0 5,950 5,950 Grant from AOC BLAKE -mcmx c 0 200,000 200,000 LFO Reimbursement SHERIFF 006AREV 335040 3350401:2022-23 BIENNIUM ALLOC 0 313,830 313,830 OFM funding for one-time impacts of legislative changes 0 519,780 519,780 EXPENDITURES ASSESSOR 00451481 549000 MISCELLANEOUS 7,000 10,000 17,000 Open space program recording fees ASSESSOR 00451481 510000 SALARIES AND WAGES 73,307 110,000) 63,307 Salaries and Wages ASSESSOR 00451424 541000 PROFESSIONAL SERVICES 125,000 125,000 250,000 Professional Services cover legal costs CLERK 00751230 541000 PROFESSIONAL SERVICES 9,030 7,000 16,030 Professional Services Jury Summons DISTRICT COURT 00951240 535000 SMALL&ATTRACTIVE ASSET 1,000 5,950 6,950 Increase In S&A Assets DISTRICT COURT 00951240 541140 INTERPRETER 30,000 5,000 35,000 Increase in Interpreter Services DISTRICT COURT 00951240 549120 LEGAL-JUROR 14,198 16,000 30,198 Increase in Legal-Juror BLAKE 1111111.1M.11111 549000 MISCELLANEOUS - 200,000 200,000 LFO Reimbursement COURT SECURITY 01651830 541000 PROFESSIONAL SERVICES - 52,033 52,033 Increased security costs for 2021 SHERIFF 021F2122 531000 SUPPLIES 26,366 189,393 215,759 Increase expenditures for body and in-car cameras JAIL 022C2360 510000 SALARIES AND WAGES 1,955,873 43,581 1,999,454 Increase salary and benefits for CBA contract JAIL 022C2360 512000 OVERTIME 350,500 11,680 362,180 Increase salary and benefits for CBA contract JAIL 022C2360 522000 FICA 176,438 4,211 180,649 Increase salary and benefits for CBA contract JAIL 022C2360 523000 RETIREMENT 244,439 6,078 250,517 Increase salary and benefits for CBA contract JAIL 022D2360 510000 SALARIES AND WAGES 519,885 12,043 531,928 Increase salary and benefits for CBA contract JAIL 022D2360 512000 OVERTIME 16,000 798 16,798 Increase salary and benefits for CBA contract JAIL 022D2360 522000 FICA 40,996 979 41,975 Increase salary and benefits for CBA contract JAIL 022D2360 523000 RETIREMENT 56,989 1,413 58,402 Increase salary and benefits for CBA contract JAIL 022E2360 510000 SALARIES AND WAGES 362,465 5,791 368,256 Increase salary and benefits for CBA contract JAIL 022E2360 512000 OVERTIME 6,000 357 6,357 Increase salary and benefits for CBA contract JAIL 022E2360 522000 FICA 28,188 468 28,656 Increase salary and benefits for CBA contract JAIL 022E2360 523000 RETIREMENT 39,533 676 40,209 Increase salary and benefits for CBA contract JAIL 022C2360 541000 PROFESSIONAL SERVICES 1,027,630 100,000 1,127,630 Professional Services Inmate Medical services CORONER 06056320 541000 PROFESSIONAL SERVICES 129,075 102,700 231,775 Increase expenditures for medical prof services CORONER 06056320 511000 Extra Help 54,000 6,000 60,000 Increase expenditures for extra help hours CORONER 06056320 512000 OVERTIME - 4,014 4,014 Increase expenditures for overtime CORONER 06056320 531000 SUPPLIES 7,000 3,000 10,000 CORONER 06056320 542000 COMMUNICATIONS 3,400 1,360 4,760 Increase for E911 fees CORONER 06056320 547000 UTIUTIES - 3,113 3,113 CORONER 06056510 541000 INDIGENT CREMATIONS 500 1,523 2,023 Increase for Indigent cremations 5,304,812 910,161 6,214,973 E/S FUND BALANCE 00100000 291800 ESTIMATED ENDING FUND BALANCE (390,381) (390,381) EMERGENCY MANAGEMENT 1030 REVENUE 1010AREV 333970 FED IND DO HOMELAND SECURITY 43,680 15,000 58,680 Increase in OHS grant funds for emergency management 43,680 15,000 58,680 EXPENDITURES 10152560 541000 PROFESSIONAL SERVICES 10,291 20,000 30,291 Increase in prof services 10,291 20,000 30,291 E/5 FUND BALANCE 10100000 291800 ESTIMATED ENDING FUND BALANCE (5,000) (5,000) Lewis County Washington 2021 BUDGET AMENDMENT"SCHEDULE A" Budget Amendment Resolution#21-•'• SOCIAL SERVICES 1040 EXPENDITURES 10456210 541920 SELF INSURANCE ALLOCATION 2,800 453 3,253 Correction for interfund rates 2,800 453 3,253 E FUND BALANCE 10400000 291800 ESTIMATED ENDING FUND BALANCE (453) Use of fund balance. (453) SOUTHWEST WASHINGTON FAIR FUND 1060 REVENUE 1060AREV 347400 EVENT ADMISSIONS 295,000 82,000 377,000 Increase revenue for 2021 fair week admissions 1060AREV 347410 CARNIVAL TICKETS 145,000 34,000 179,000 Increase revenue for 2021 fair week carnival 440,000 116,000 556,000 S EXPENDITURES 10657370 511000 Extra Help 30,000 62,000 92,000 Increase extra help for casual help labor 10657330 510000 Salaries 115,743 27,900 143,643 Increase wages for changes to organization and FTE's 10657370 512000 Overtime 2,500 7,000 9,500 Increase for overtime related to fair week activities 10657370 513000 Sick and Vacation payout 0 8,200 8,200 Increase for annual leave payout 10657370 522000 FICA 9,289 8,200 17,489 Increase for benefits related to the increase in labor hours 10657330 513000 Sick and Vacation payout _ 0 2,700 2,700 Increase for annual leave payout 157,532 116,000 273,532 CD-MH-TC FUND 1100 EXPENDITURES 11052360 510000 SALARIES AND WAGES 55,757 3,300 59,057 Increase in Drug Court Salaries/Benefits for CBA negotiations 11052360 522000 FICA 4,265 255 4,520 Increase in Drug Court Salaries/Benefits for CBA negotiations 11052360 523000 RETIREMENT 5,743 750 6,493 Increase in Drug Court Salaries/Benefits for CBA negotiations 11052360 527000 FAMILY SICK LEAVE 82 120 202 Increase in Drug Court Salaries/Benefits for CBA negotiations 65,847 4,425 70,272 E FUND BALANCE 11000000 291800 ESTIMATED ENDING FUND BALANCE (4,425) Use of fund balance. (4,425) ROADS 1170 REVENUE 1170AREV 333970 FED IND DO HOMELAND SECURITY 1,209,806 1,417,800 2,627,606 Increase revenue for FEMA funds for emergency repairs 1170AREV 334018 STATE MILITARY DEPARTMENT 201,636 236,300 437,936 Increase revenue for WA DOM funds for emergency repairs 1,411,442 1,654,100 3,065,542 EXPENDITURES 11754230 548000 REPAIRS AND MAINTENANCE 78,395 1,890,400 1,968,795 Increase cost associated with Shorey and Newaukum rd repairs 78,395 1,890,400 1,968,795 S FUND BALANCE 117000000 291800 ESTIMATED ENDING FUND BALANCE (236,300) Use of fund balance. (236,300) DISTRESSED COUNTIES FUND 1300 EXPENDITURES 13055930 541000 PROFESSIONAL SERVICES 1,200,000 1,700,000 2,900,000 Increase expenditures for.09 obligated projects 1,200,000 1,700,000 2,900,000 FUND BALANCE 13000000 291800 ESTIMATED ENDING FUND BALANCE (1,700,000) Use of fund balance. (1,700,000) E CDBG Fund 1400 REVENUE 1400AREV 333140 FED IND DO HOUSING&URBAN DEV 750,000 20,000 770,000 Increase CDBG grant revenue 750,000 20,000 770,000 Lewis County Washington 2021 BUDGET AMENDMENT"SCHEDULE A" Budget Amendment Resolution 421-'•` EXPENDITURES 14053490 549000 MISCELLANEOUS 750,000 {750,000) - Change in line items 14051863 549000 MISCELLANEOUS 0 770,000 770,000 Increase expenditures for Randle Water Dist.Ill project 750,000 20,000 770,000 S SOUNTY COUNTY AIRPORT 4070 REVENUE 4070AREV 344500 SALES OF FUEL 50,000 75,000 125,000 Increase fuel sales 50,000 75,000 125,000 EXPENDITURES Lewis County Washington 2021 BUDGET AMENDMENT"SCHEDULE A" Budget Amendment Resolution#21-•'• 40754680 533000 FUEL FOR RESALE 45,000 80,000 125,000 Increase in fuel for resale 45,000 80,000 125,000 S FUND BALANCE 40700000 291800 ESTIMATED ENDING FUND BALANCE (5,000) Use of fund balance (5,000) WATER UTILITY VADER 4200 REVENUE 4200AREV 343402 OTHER FEES:METER TEST/CONNECTION 4,000 40,000 44,000 Increased revenue from new connections 4,000 40,000 44,000 EXPENDITURES 42053400 531000 SUPPLIES 10,000 40,000 50,000 Increased supplies for new connections 10,000 40,000 50,000 5 WATER UTILITY VADER 4200 REVENUE - 4200CREV 333140 FED INDIRECT HOUSING AND URBAN DEV 18,880 31,120 50,000 Increase revenue for grant funds for Vader Water 18,880 31,120 50,000 EXPENDITURES 42053400 548000 MAINTENANCE AND REPAIRS 25,000 75,000 _ 100,000 Increase repairs and maintenance for roof repairs and line breaks 25,000 75,000 100,000 S/E FUND BALANCE 4200000 291800 ESTIMATED ENDING FUND BALANCE (43,880) Use of fund balance - - (43,880) IT SERVICES FUND 5400 EXPENDITURES 54059418 564000 IT CAPITAL MACHIN&EQUIP 86,512 (86,512) - Change in line items only 540E9418 564000 ER&R CAPITAL MACHIN&EQUIP 0 86,512 86,512 Change in line items only 86,512 0 86,512 Lewis County Washington 2021 BUDGET AMENDMENT"SCHEDULE A" Budget Amendment Resolution#21-"' Noticed Amounts Revenue 2,355,000 Expenditures 4,566,696 Fund Balance (2,211,696) 2,355,000 Exp Change from Rev Change Fund/Dept.# Fund/Dept.Name Notice from Notice 121,710 0 060 'Coroner Increase for professional service medical,extra help,indigent I cremations 52,033 0 016 Court Security I Increase for change in court security contract 116,000 116,000 1060 SWWF Increase for unanticipated fair week revenue and Increase for casual help labor costs 289,743 1116,000 Final Amounts Revenue 2,471,000 Expenditures 4,856,439 Fund Balance (2,385,439) 2,471,000 BOCC AGENDA ITEM SUMMARY Resolution: 21-378 BOCC Meeting Date: Oct. 26, 2021 Suggested Wording for Agenda Item: Agenda Type: Hearing - Resolution Lewis County 2021 budget, emergency and supplemental appropriations to and transfers within current expense and other funds Contact: Becky Butler Phone: 360-740-1198 Department: BUD - Budget Description: Budget Amendment Hearing for the 2021 Budget Approvals: Publication Requirements: Publications: User Status PA's Office Pending Additional Copies: Cover Letter To: Rodney Reynolds, Arny Davis, Grace Jimenez and Larry Grove