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. 21-446
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 December 2 and 7, 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
$3,687,499 be increased and revenue in the amount of $3,794,879 be increased,
resulting in an increase in estimated ending fund balance in the amount of
$107,380. 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 14th day of December, 2021.
Page 1 of 2 Res. 21-446
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
ATTEST: •s�°�"'' kas•. Sean D. Swope
Sean D. Swope, Vice Chair
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Rieva Lester '••-.:CToti''•s•• F. Lee Grose
•
Rieva Lester, "•• F. Lee Grose, Commissioner
Clerk of the Lewis County Board of
County Commissioners
Page 2 of 2 Res. 21-446
SCHEDULE A
ORG OBJECT DEBIT CREDIT
0006AREV 317400 850,000
0006AREV 33215E 437,075
0003AREV 341450 50,000
0014AREV 33601H 84,396
0052AREV 367000 1,500
0021AREV 342100 22,808
00151160 541000 10,000
00351440 541000 50,000
00651422 510000 7,300
00751230 510000 5,000
00851221 531000 12,250
00851221 541000 10,600
00851221 542000 1,250
00851591 541130 50,000
00851592 541000 25,000
00851221 510000 14,100
00851221 511000 2,630
00851221 513000 3,105
00851221 522000 1,100
00851221 522010 1,400
00851221 523000 1,900
00851221 523010 437
00851221 524000 6,720
00851221 525000 15
010A1535 541000 40,000
010A1535 541140 15,000
010A1535 531000 21,123
010A1535 549000 36,616
01051531 510000 - 12,000
01051531 513000 6,051
010D1535 513000 21,455
014C1592 541000 170,000
014C1593 541000 20,000
01551310 510000 2,600
01551310 521000 80
01551310 522000 400
01551310 522010 120
01551310 523000 340
01551310 524000 3,800
01551310 525000 20
01551310 527000 40
05255430 511000 4,000
05255430 513000 33,000
05255430 541000 1,500
06056320 541000 55,561
06056320 531000 2,000
06056320 513000 24,136
021F2122 512000 20,170
021F2122 522000 1,543
•
021F2122 523000 1,095
001XO335 597000 850,000
001XO507 597000 67,845
10557220 541000 200
ORG OBJECT DEBIT CREDIT
121A5850 510000 3,000
12152420 510000 27,000
12155860 510000 10,000
121X1 190 397000 - 3,000
1210BREV 322100 - 27,000
1210PREV 345810 - 10,000
12255330 541000 22,000
1220AREV 334027 22,000
31051830 548000 600,000
31052350 548000 200,000
31052780 541000 50,000
31057540 510000 50,000
31057540 531000 25,000
310XO507 597000 51,280
335X1001 397000 850,000
401T3700 512000 45,000
4010AREV 343700 45,000
401H3700 510000 3,700
401L3700 510000 1,116
401R3700 510000 2,882
401A3700 510000 13,815
4010AREV 343700 - 21,513
401A3700 513000 9,462
4010AREV 343700 9,462
41563700 541000 679,380
415B3700 544000 28,500
415B3700 549000 20,000
4150B R EV 343700 1,170,000
41563700 591000 88,073
42053400 510000 28,000
42053400 512000 3,000
50154870 510000 16,000
507A1830 510000 40,125
507 M 1830 510000 161,000
507 M 1830 547010 75,000
507F1830 510000 85,000
507X1001 397000 67,845
507XI310 397000 51,280
5070AREV 349190 25,000
5070AREV 362400 47,000
52052880 510000 24,000
52052880 511000 21,000
52052880 513000 1,500
52052880 521000 70
52052880 522000 1,000
52052880 522010 400
52052880 523000 2,850
52052880 524000 2,200
52052880 527000 40
52052880 547000 500
54051881 596010 369
54051881 596020 3,405
54051881 596030 5,240
ORG OBJECT DEBIT CREDIT
512P1890 510000 13,200
512P1890 523000 2,000
512P1890 522000 700
Totals 3,858,904 3,966,284
Total change in fund balance 107,380
2021 5th BUDGET AMENDMENT
BRIEF OVERVIEW
As of 12/12/2021 Notice amount
fund/Dept. Use of fund
General Fund Revenue Expenditures balance Amendment Description Changes 3,013,600.00
001 BOCC 0 10,000 (10,000)Increase cost for GIS services for redistricting maps
003 Elections 50,000 50,000 0 Increase for professional services
006 Treasurer 850,000 0 850,000 Increase in Timber Excise Tax
006 Treasurer 437,075 0 437,075 Increase in PILT funding
006 Treasurer 0 7 300 (7,300)Increase expenditures for salaries as a result of the countywide salary 7 300
study.Change to notice amount
007 Clerk 0 5,000 Increased salaries as a result of the countywide salary study.Change to
(5,000)notice amount 5,000
Increase expenditures for salaries,employer paid benefits,indigent defense
008 Superior Court 0 130,507 (130,507)cost due to mandated attorney representation as a result of the Blake
Decision
010 Prosecutor 0 128,245 (128,245)Increase in expenditures for interpreter costs,annual leave payouts and 128,245
tuition reimbursements.Change to notice amount
Increase revenue for OPD funding related to Blake Decision and increase
014 Indigent Defense 84,396 190,000 (105,604)indigent defense attorney fees for both District and Superior Courts. 190,000
Change to notice amount
015 County Administration 0 7,400 (7 400 Increase for salaries and benefits for new employee placed at a higher step
than originally budgeted
021 Sheriff 80S 808 0 Increase revenue and expenditures for contract with CJTC for teaching at
the Academy
052 Animal Shelter 1,500 38,500 (37,000)Increase for employee annual leave payouts and changes in FTE status
060 Coroner 0 81,697 (81,697)Increase for medical services,supplies and annual leave payouts.Change 15 000
to noticed amount
900 Transfer out to Facilities 0 67,845 (67,845)Transfer to Facilities Fund 5070 for unanticipated expenditures.Change to 67 845
notice amount
900 Transfer out to Tech.Fund 0 850,000 (850 000)Transfer to the newly established Technology Replacement Fund 3350.
Change to notice amount
TOTALS CURRENT EXPENSE 1,445,779 1,589,302 (143,523) 413,390 Total Changes Current Expense
USE OF FUND BALANCE
OTHER FUNDS Revenue Expenditures Amendment Descrip_tlon _
0
1050 Law Library 0 200 (200)Increase expenditures for costs associated with Law Library subscriptions
1210 Community Development 40,000 40,000 0 Increase in salaries due to the countywide salary study.The increase cost is
offset by permit revenue and planning fees
1220 Flood Authority 000 000 0 Increase revenue and expenditures for RCO grant funding for contract
services with West Consultants
3100 Capital Facilities Flan 0 825,000 (825,000)Increase in capital expenditures for general governmental projects
3100 Capital Facilities Plan 0 51 280 (51,280)Increase transfer to Facilities Fund No.5070 for maintenance costs as 51,280
allowed under SHB 1069.
3350 Technology Replacement Fund 850,000 0 850,000Increase transfer from the General Fund using one-time revenue for capital
technology infrastructure
Increase expenditures for overtime as a result of sick and vacation
4010 Solid Waste 75,975 75,975 0 coverage and holiday pay as outlined in the union agreement and an
increase in salaries due to the countywide salary study
4150 Solid Waste Disposal Dist.#1 1,170,000 815,953 r354 047 Increase revenue from garbage fees and increase professional services,
taxes and credit card fees
4200 Vader Water lltiity 0 31,000 (31,000)Increase salaries for countywide salary study and increase overtime as a
result of after hours maintenance
5200 Radio Services 0 11,560 (11,560)Increase salaries due to countywide salary study
5010 •ER&R(Fleet) 0 16,000 (16,000)Increase for additional Journeyman Mechanic II position within the Fleet
division approved by the BOCC
Increase expenditures due to the salary study,payouts and utilities.
5070 Facilities Maintenance 191,125 191,125 0 Increase transfer in from Capital Facilities Plan Fund No.3100 and General 191,125
Fund.Increased revenue from internal facilities projects and building lease
payments.Change to notice amount
5120 Risk Management-GL/PDR 0 15,900 (15,900)Increase in salaries due to the countywide salary study.Change to noticed 15,900
amount
5400 I7 Services ._ _ 0 2,204 (2,204)Internal rate correction for risk rates 2,204
260,509 Total Changes other funds
TOTALS OTHER FUNDS 2,349,100 2,098,197 250,903
USE OF FUND BALANCE ....
673,899 Total Exp Changes other funds and CE
GRAND TOTAL 3,794,879 3,687,499
107,380 3,687,499 Total Amendment after changes
BOCC AGENDA ITEM SUMMARY
Resolution: 21-446 BOCC Meeting Date: Dec. 14, 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
Tom Stanton, and Larry Grove