2024-11-13 Powerpoint 2025 Prelim BudgetLEWIS COUNTY
2025 PRELIMINARY BUDGET REVIEW
NOVEMBER 13, 2024
BOARD OF COUNTY COMMISSIONERS
Scott J. Brummer, Chair
Lindsey R. Pollock, DVM, Vice Chair
Sean D. Swope, Commissioner
Ryan Barrett, County Manager
Becky Butler, Budget Administrator
Rieva Lester, Clerk of the Board
Statement of purpose of the Committee:
Represent the best interests of the entire county while acting as a bridge
for communication between the Commissioners and local residents and
businesses.
•Benefits of the Citizens Budget Committee:
•Better communication with the citizens
•Outside viewpoint
•Citizens’ Priorities
•Working with the Commissioners
•Current Committee Members:
Timothy Wood, Paul Crowner, Jerry Villarreal, Bill Serrahn and Usha
Sahadeva-Brooks
CITIZENS BUDGET COMMITTEE
DISCUSSION POINTS
County Data Overview
Budget Outlook
County Structure Dept./Offices
Budget Timeline
Fund Types
Budget Allocation by County Function
Revenue & Expenditures
General Fund Expenditures By Function
Summary of Preliminary Budget
Changes to the Preliminary Budget
Budget Reductions
OpenGov
THE BUDGET PURPOSE
•A budget is a legal document that gives local government officials
the authority to incur obligations and pay expenses.
•It allocates resources among departments and offices and controls
spending.
•A budget can also be an evaluation tool, comparing commitments
made in the previous year’s budget with actual accomplishments.
The statutory deadlines for the county budget process conclude with a public hearing and
budget adoption in October. However, RCW 36.40.071 allows counties to use an alternative
budget adoption process culminating in December and allows counties to adjust the other
budget deadlines as needed to meet the later deadline. Most counties use this alternative
budget process.
County Seat: Chehalis
Year Organized: 1845
Total Square Miles: 2,402.8
Population OFM: 84,950
Estimated 2045 Population: 94,348
OFM Middle Projection – a projected
increase of 14.65% from the 2020
Census
COUNTY STRUCTURE
Government Type: County
Legislative Body: Board of
Commissioners
Size of Legislative Body: 3
15 Elected Officials
Appointed County Manager
LEWIS COUNTY, WA
Lewis County is the 6th largest county in Washington by total area.
The population figures shown below reflect the official April 1, 2024 total countywide
(incorporated plus unincorporated) population estimates released by the Washington
Office of Financial Management (OFM).
The 2025 population estimates will be released around June 30, 2025. To see recent
population trends or a county's unincorporated population, refer to our Tax and
Population Data topic page.
County Population (2024)
King County 2,378,100
Pierce County 952,600
Snohomish County 867,100
Spokane County 559,400
Clark County 536,300
Thurston County 307,000
Kitsap County 286,100
Yakima County 263,200
Whatcom County 238,000
Benton County 217,850
Skagit County 133,300
Cowlitz County 113,900
Grant County 105,300
Franklin County 102,300
Island County 88,650
Lewis County 84,950
Chelan County 82,300
Clallam County 78,550
Grays Harbor County 77,400
Mason County 67,475
Walla Walla County 63,375
Whitman County 48,750
Kittitas County 48,600
Stevens County 47,650
Douglas County 45,150
Okanogan County 43,200
Jefferson County 33,700
Pacific County 23,950
Klickitat County 23,450
Asotin County 22,725
Adams County 21,475
San Juan County 18,475
Pend Oreille County 13,850
Skamania County 12,075
Lincoln County 11,300
Ferry County 7,350
Wahkiakum County 4,550
Columbia County 3,975
Garfield County 2,325
Total Population 8,035,700
https://mrsc.org/research-tools/washington-
county-profiles
LEWIS COUNTY BUDGET OUTLOOK
Property tax increase limited to one percent growth plus new construction and any increases in state
assessed utilities
The Assessor estimates new construction for Road and General County this year at $430,004, down
from $512,004 in 2023 for 2024 taxes.
Lewis County’s Median home price in Q2 2024 was $411,600 compared to $396,800 in Q2 2023. The
median home price in Washington during Q2 2024 was $695,100 - 6.1% higher than the same time in
2023 – Washington Center for Real Estate Research (WCRER)
After a steady increase in Sales and Use Tax from 2019 through 2022, Sales tax revenue has leveled off.
Collections through August in 2024 are only 1% higher than 2023.
The Lewis County unemployment rate is 4.7% compared to a WA state rate of 4.8%
COUNTY DEPARTMENTS AND OFFICES
ELECTED OFFICES DEPARTMENTS
(General Fund)
DEPARTMENTS
(Non-General Fund)
•Board of County
Commissioners
•Auditor / Elections
•Assessor
•Treasurer
•Clerk
•Superior Court
•District Court
•Prosecuting Attorney
•Sheriff
•Coroner
•County Administration
•Human Resources
•Risk Management
•Budget
•WSU Extension
•Southwest WA Fair
•Parks & Recreation
•Facilities
•Capital Planning
•IT Services
•Public Works
•Community Development
•E911 Communications
•Emergency Management
•Public Health & Social Services
•Weed Control Services
May – budget outlook, analysis and projections
June – set budget limitation, internal service rates
July – call letter and budget worksheets distributed
September – offices and departments submit preliminary requests
October – present preliminary budget to BOCC
October – meet with offices and departments November – final review of changes
November – final tax levy calculations
December – adopt final Budget and set Tax Levies
BUDGET TIMELINE
FUND TYPES
•Non-restricted revenue, such as property tax and sales tax
•Includes: Administrative Departments (HR, Risk, Budget and County Administration)
•Elected Offices (BOCC, Treasurer, Assessor, Coroner, Auditor, Prosecutor, Courts,
Clerk, Sheriff)
GENERAL FUND (Current Expense)
•Hold restricted revenue that is dedicated to a specific use and usually cannot be
used for operations in General Fund
•Emergency Management, Veterans Relief, Social Services, Community
Development, Roads, Health, Southwest Washington Fair and Weed Control
SPECIAL REVENUE
•Funds are transferred from other funds depending on the type of debtDEBT SERVICE
•Used to track capital projects such as buildings (real estate excise tax [REET]
revenue is mainly dedicated to capital improvements)CAPITAL
•Supported by fees from a business-type activity that cannot be used for any other
activity - Solid Waste, Airports and Vader WaterENTERPRISE
•Charges to other departments / offices for a service provided internally
•IT, Fleet, Risk/Insurance and FacilitiesINTERNAL SERVICE
REVENUE SOURCES
ALL FUNDS
Total Preliminary Revenue Budget for All Funds is $179.6 million
EXPENDITURE (USES) ALL FUNDS
Total Preliminary Expenditures Budget for All Funds is $196.5 million
COUNTY BUDGET BY FUNCTION (EXP.)
COUNTY BUDGET BY FUNCTION (EXP.)
ELECTED OFFICES DEPARTMENTS
•Board of County
Commissioners
•Auditor / Elections
•Assessor
•Treasurer
•Clerk
•Superior Court
•District Court
•Prosecuting Attorney
•Sheriff
•Coroner
•Human Resources
•County Administration
•Central Services Admin.
•Weed Control Services
•Animal Shelter
•WSU Extension
•Jail (Sheriff oversight)
•Juvenile (Superior
Court oversight)
•Self-Insurance
•Court Security
•Blake Decision
•Board of Equalization
•Public Defense / Trial
Court Improvement
•Civil Service
•Disability Board
•State Examiner
•WACO & WSAC
•Boundary Review Board
•Senior Facilities
•Transfers
•Air Pollution
•Indirect CAP -NEW
GENERAL FUND OFFICES AND
DEPARTMENTS
GENERAL FUND
REVENUE SOURCES
Total Preliminary General Fund Budget for Revenue is $46.6 million
GENERAL FUND
REVENUE HISTORY
The 2024 revised budget is increased to show the transfer from ARPA for Lost Revenue
GENERAL & OPTIONAL SALES TAX RECEIPTS
Includes 3.5% allocated to capital projects
GENERAL FUND
EXPENDITURES
Total Preliminary General Fund Budget for Expenditures is $49.9 million
EXPENDITURES BY FUNCTION Public Safety
Sheriff
Jail
Juvenile
Coroner
Civil Service
Law & Justice
Prosecuting Attorney
District Court
Courts: Designated
Accounts
Superior Court
Clerk
General Government
Assessor
Auditor
Commissioners
Treasurer
Animal Shelter
Elections
Human Resources
County Admin.
Self-Insurance
WSU Extension
Senior Services
State Examiner
WACO & WSAC
Air Pollution Control
Central Services
Board of Equalization
Boundary Review
Board
Disability Board
Blake
Court Security
GENERAL FUND
EXPENDITURES BY FUNCTION
The chart above does not include operating transfers out of $1.7
Million
REVENUE
Fund Category 2024 Revised
Rev. Budget
2025 Preliminary
Rev. Budget
General Fund 54,803,325 46,644,012
Special Revenue 1 69,376,457 78,213,932
Debt Service 2,332,286 2,063,553
Capital 2 29,569,041 15,711,755
Enterprise 19,936,483 18,928,526
Internal Service 18,055,459 18,135,402
Total All Funds 194,073,051 179,697,180
EXPENDITURES
Fund Category 2024 Revised
Exp. Budget
2025 Preliminary
Exp. Budget
General Fund 51,718,726 49,954,216
Special Revenue 97,509,675 90,034,935
Debt Service 2,329,794 2,063,553
Capital 32,218,628 16,688,188
Enterprise 19,202,301 18,725,964
Internal Service 20,213,414 19,105,308
Total All Funds 223,192,538 196,573,164
SUMMARY OF PRELIMINARY BUDGET
1- Special Revenue includes federal stimulus funds from ARPA and LATCF
2- Capital Funds include Broadband Expansion in Winlock funded by a WSBO Grant
PROPERTY TAXES
General
Assessed Value
New Construction value not included
•2025 $16,794,783,019
•2024 $16,079,842,020
New Construction Est.
•2025 $220,422
•2024 $264,615
Increase in State-Assessed
Utilities
•2025 $TBD
Roads
Assessed Value
New Construction value not included
•2024 $11,485,093,109
•2025 $11,172,765,106
New Construction Est.
•2025 $209,582
•2024 $247,389
Increase in State-Assessed
Utilities
•2025 $TBD
BUDGET REDUCTIONS
Year -end 2023 the county used fund balance of approximately $1.5 million.
For 2024, the BOCC authorized the use of $1.5 million of one-time revenue to reduce the projected
budget deficit, and the County Manager eliminated positions under the BOCC to offset the impact.
Using one-time revenue is not a long-term solution to a structural budget deficit, so it is necessary to
make further adjustments to maintain cash flow to pay expenditures.
General Fund offices and departments were asked to prepare budgets within the expenditure
limitation provided which was comprised of a 0% increase in wages (absorbing wage increases) and
operations plus the 2025 interfund allocations. Expenditures that did not fall within this amount
were discussed during September, October, and November meetings.
Funds receiving an operating transfer from the General Fund were asked to review reductions with
the County Manager. Budget increase requests without new revenue were not considered.
Reductions were submitted in the preliminary budget proposing to freeze approximately 15
positions in the General Fund in addition to already reduced positions in 2023 and 2024.
Reductions as proposed will impact services to the public in all offices and departments
The BOCC made final decisions on 2024 Budget Requests on
Monday, November 12th.
•Implementation of the Cost Allocation Plan $2.3 Million reduction to
General Fund Expenditures.
•Added back:
•HR - .50 FTE
•Corrections - 3 FTE
•Juvenile- 1 FTE
•Animal Shelter Maintenance - $45k offset with revenue transfer
•District Court FTE – Contingent on use of Opioid Settlement Funds for
probation services
•Interfund Rate Adjustments - $183,365
•User fee reduction for the Sheriff’s Office 911 rate - $687,055
•Sheriff FTE – TBD Monday, November 18th
•Jail Medical – TBD Monday, November 18th
CHANGES TO THE PRELIMINARY BUDGET
BUDGET TO ACTUALS COMPARISON
2019 -2023 ACTUALS
2025 PRELIMINARY BUDGET
2019 Actuals 2020 Actuals 2021 Actual 2022 Budget 2022 Actual 2023 Budget 2023 Actual 2024 Budget 2024 Actual 2024 Estimated
Year End
2025 Prelim
Budget 9-30-
2024
Revenues 40,344,809 40,764,741 43,790,213 43,253,361 44,419,877 45,136,437 46,339,063 54,803,325 40,508,141 48,646,452 46,644,062
Expenses 39,511,317 38,228,971 43,416,788 47,562,435 44,373,277 50,162,554 47,839,629 51,718,726 40,390,258 50,954,483 49,954,216
Revenues Less Expenses 833,492 2,535,771 373,425 -4,309,074 46,600 -5,026,117 -1,500,566 3,084,599 117,884 -2,308,031 -3,310,154
OPENGOV FINANCIAL
TRANSPARENCY PORTAL
https://lewiscountywa.opengov.com/
Explore the County Budget using the OpenGov
interactive transparency portal.
NEXT STEPS
Incorporate Final Changes:
•Property Tax budget decisions for new construction, state-
assessed utilities, banked capacity and 0%-1% increase.
•Update the Final Budget for BOCC-approved department and
office budget adjustments, revenue projections and grant funds.
Final Budget Hearings 12/2/2024:
•Setting property tax levies for both the General and Roads
•Adopting the Final 2025 Budget and Capital Plan
THANK YOU
For questions please contact:
County Manager Ryan Barrett at 360-740-2697
Budget Administrator Becky Butler at 360-740-1198