LC 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. 22-011
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 30, 2021, and January
4, 2022; 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
$538,202 be increased, revenue in the amount of $352,721 be increased and
fund balance of $185,481 be used. 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 11th day of January, 2022.
Page 1 of 2 Res. 22-011
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: •'Z°"-"TY wAs•. Sean D. Swope
Sean D. Swope, Vice Chair
.O C VTC '
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1g45 L";>.
Rieva Lester • T`CO�ke
0- • F. Lee Grose
•
Rieva Lester, F. Lee Grose, Commissioner
Clerk of the Lewis County Board of
County Commissioners
Page 2 of 2 Res. 22-011
2021 6th BUDGET AMENDMENT
BRIEF OVERVIEW
As of 1/11/2022 Notice amount
Use of fund
Fund/Dept. General Fund Revenue Expenditures balance Amendment Description Changes 200,000.00
006 Treasurer 0 6,000 (6,000)Sick and vacation payout 6,000
022 Jail 0 0 0 Change in line items orgy
052 Animal Shelter 24,000 24,000 0 Increase in professional services for spay and neuter fees 24,000
900 _ Transfer 0 11,177 (11,177)Transfer to Fund 2150 Debt Service 11,177
900 Transfer 10,272 (10,272)Transfer to Fund 1250 for River Gauges 10,272
TOTALS CURRENT EXPENSE 24,000 51,449 (27,449) 51,449 Total Changes Current Expense
USE OF FUND BALANCE
OTHER FUNDS Revenue Expenditures Amendment Description
1250 Chehalis River Basin Subzone District 10,272 10,272 0 Increase transfer in from the General Fund and increase professional 10,272
services
1900 Public Health 128,000 128,000 0 Increase revenue and expenditures for environmental health permit fees (72,000)
and associated permitting costs
2120 2012 Debt Service 2,750 2,750 0 Increase debt service transfer in and principal and interest payments 2,750
2150 2015 Debt Service 10,001 10,001 0 Increase debt service transfer in and principal and interest payments 10,001
3010 Capital Maintenance and Repair 0 30,000 (30,000)Increase transfer to Fund 5070 for increased insurance costs 30,000
3100 _Capital Facilities Plan 58,800 (58,600)Increase transfer of REET to Fund 5070 for Parks maintenance 58,600
3100 Capital Facilities Plan 0 4,530 (4,530)Increase transfer to debt service fund 2150 4,530
4010 Solid Waste 89,098 77,000 12,098 Increase revenue for transfer fees and Increase expenditures for salaries 77,000
_ and overtime
4150 Solid Waste Disposal District#1 0 77,000 (77,000)increase contribution to Fund 4010 for operating costs 77,000
Increase transfer in from capital fund 3010 and increase transfer from
5070 Facilities Maintenance 88,600 88,600 0 REET Funds(3100)to cover unanticipated building and parks maintenance 88,600
costs
286,753 Total Changes other funds
TOTALS OTHER FUNDS 328,721 486,753 (158,032)
USE OF FUND BALANCE
338,202 Total Exp Changes other funds an
GRAND TOTAL 352,721 538,202 (185,481)
538,202 Total Amendment after changes
0 0
0
Lewis County Washington
2021 BUDGET AMENDMENT"SCHEDULE A"
Budget Amendment Resolution 922-•••
ORG OBJECT BUDGET AMENDMENT REVISED BUDGET Emergency/ Comments
Supplemental
CURRENT EXPENSE FUND 0010
REVENUE
ANIMAL SHELTER 0052AREV 345230 DONATIONS 90,000 24,000 114,000 Utilizing increase in fees for professional services and supplies
90,000 24,000 114,000
EXPENDITURES
TREASURER 00651422 513000 SALARIES - 6.000 6.000 Sick and Vacation payout
JAIL 022C2360 510000 SALARIES 1,999,454 114,000 2,113,454 Change in line items
JAIL 022C2360 510000 SALARIES 59,057 3,200 62.257 Change in line items
JAIL 02282391 541000 PROF SERVICES 460,250 (117,200) 343.050 Change in line items
ANIMAL SHELTER 05255430 541000 PROF SERVICES 41,500 15,000 56,500 Increase in professional services for spay and neuter fees
ANIMAL SHELTER 05255430 513000 MISC 1,000 9,000 10.000 Increase in professional services for spay and neuter fees
TRANSFER 001X0125 597000 TRANSFER-TO FUND 1250 45,000 10,272 55.272 Transfer to Fund 1250 for River Gauges
TRANSFER 001X0215 597000 TRANSFER-FUND 2150 247,453 5,470 252,923 Transfer to Fund 2150 Debt Service
TRANSFER 001X0220 597000 TRANSFER-FUND 3100 193,160 5,707 198,867 Transfer to Fund 2150 Debt Service
3,046,874 51,449 3,098,323 E/S
FUND BALANCE
00100000 291800 ESTIMATED ENDING FUND BALANCE (27,449) Change in fund balance.
(27,449)
CHEHALIS RIVER BASIN SUBZONE FUND 1250
REVENUE
125X1001 397000 TRANSFER IN 45,000 10,272 55,272 Increase for revised O&M Costs
45,000 10,272 55,272
EXPENDITURES
12555330 541000 PROF SERVICES 60,200 10,272 70,472 Increased O&M Costs
60,200 10,272 70,472 E/S
PUBLIC HEALTH FUND 1900
REVENUE
1900NREV 322100 PERMITS 220,000 60,000 280,000 Increase in EH Permit Fees
1900LREV 345890 PLAN&DEV 20,000 8,000 28,000 Increase in EH Permit Fees
1900AREV 336040 PROF SERVICES 176,559 60,000 236,559 Increase in Grant Revenues to cover salary expense
416,559 128,000 544,559
EXPENDITURES
190X0121 597000 TRANSFER OUT 55,000 68,000 123,000 EH Permit Fees require 30%to Community Development
19056210 541000 PROF SERVICES - 60,000 60,000 Salaries and Wages
55,000 128,000 183,000 E
DEBT SERVICE FUND 2120
REVENUE
212X1310 397000 TRANSFER IN 719,050 2,750 721,800 Increase from Fund 3100
719,050 2,750 721,800
EXPENDITURES
21259123 571000 DEBT PRINCIPAL 565,000 20,000 585,000 Increase Principal payment
21259223 580000 DEBT PRINCIPAL/INT. 154,050 (17,250) 136,800 Decrease Interest Payment
719,050 2,750 721,800
DEBT SERVICE FUND 2150
REVENUE
215X1001 397000 TRANSFER IN 247,453 5,470 252,923 Increase from General Fund
215X1310 397000 TRANSFER IN 204,928 4,531 209,459 Increase from Fund 3100
452,381 10,001 462,382
EXPENDITURES
21559118 571000 DEBT PRINCIPAL 415,000 10,001 425,001 Principal and Interest payments
415,000 10,001 425,001 E
CAPITAL MAINTENANCE&REP FUND 3010
EXPENDITURES
301X0507 597000 TRANSFER OUT - 30,000 30,000 E Transfer to Fund 5070 for building and flood insurance increase
30,000 30,000
FUND BALANCE
30100000 291800 ESTIMATED ENDING FUND BALANCE (30,000) Change in fund balance
(30,000)
CAPITAL FACILITIES PLAN FUND 3100
EXPENDITURES
310X0215 597000 TRANSFER 204,928 4,530 209.458 E Increase transfer to debt service fund 2150
204,928 4,530 209,458
Lewis County Washington
2021 BUDGET AMENDMENT"SCHEDULE A"
Budget Amendment Resolution p22-•"
FUND BALANCE
3010000 291800 ESTIMATED ENDING FUND BALANCE (4,530) Change in fund balance
(4,530)
CAPITAL FACILITIES PLAN FUND 3100
EXPENDITURES
310X0507 597000 TRANSFER OUT 51,280 58,600 109,880 E Transfer to Fund 5070 for parks maintenance costs
51,280 S8,600 109,880
FUND BALANCE
31000000 291800 ESTIMATED ENDING FUND BALANCE (58,600) Change in fund balance
(58,600)
SOLID WASTE UTILITY FUND 4010
REVENUE
4010AREV 343700 SALES AND SERVICES 2,823,500 89,098 2,912.598 Utilize sales and services for salaries and wages
2,823,500 89,098 2,912598 S/E
EXPENDITURES
401T3700 510000 SALARIES 578,797 72,000 650.797 Salaries and Wages
401T3700 512000 SALARIES OT 70,000 5,000 75.000 OT Salaries and Wages
648,797 77,000 725,797
FUND BALANCE
40100000 291800 ESTIMATED ENDING FUND BALANCE 12,098 Change in fund balance
12,098
SOLID WASTE DISPOSAL DISTRICT FUND 4150
EXPENDITURES
41583700 591000 PROF SERVICES 2,835,598 77,000 2,912.598 Salaries and Benefits
2,835,598 77,000 2,912,598 E
FUND BALANCE
415000000 291800 ESTIMATED ENDING FUND BALANCE (77,000) _ Change in fund balance
(77,000)
FACILITIES FUND 5070
REVENUE
507XI310 397000 TRANSFER IN - 58,600 58,600 Transfer In from fund 3100
507X1301 397000 TRANSFER IN - 30,000 30,000 Transfer in from fund 3010
88,600 88,600
EXPENDITURES_
507P7680 510000 SALARIES - 55,000 55.000 Salaries and Wages
50797680 531000 SUPPLIES 9,500 1,000 10.500 Increased supply costs
50797680 547010 ELECTRIC 2,000 1,000 3.000 Unbudgeted building and parks maintenance costs
50797680 545000 RENTALS&LEASES 800 1,600 2.400 Unbudgeted building and parks maintenance costs
507M1830 546000 INSURANCE 242,100 20,000 262.100 Increased insurance rates
507F1830 546000 INSURANCE 50,000 10,000 60.000 Increased insurance rates
304,400 88,600 393,000 S
Lewis County Washington
2021 BUDGET AMENDMENT"SCHEDULE A"
Budget Amendment Resolution 1122-•••
Noticed Amounts
Revenue 200,000
Expenditures 200,000
Fund Balance 0
200,000
Exp Change from Rev Change
Notice from Notice Fund/Dept.# Fund/Dept.Name
6,000 0 006 Treasurer Increase for sick and vacatio payout
24,000 24,000 052 Animal Shelter I Increase in professional services for spay&neuter fees
21,449. 0 900 Transfer I Increase transfer to debt service funds 2050 for true up
10,272 10,272 1250 Chehalis River Basin Increase transfer in from the General Fund and increase professional
Subzone District ,services
(72,000) (72,000)I 1900 Public Health ,Increase revenue and expenditures for Environmental Health permit
I fees and associated permitting costs
2,750 2,750, 2120 2012 Debt Service Change in Debt service principal and Int.
10,001, 10,001, 2150 2015 Debt Service Increase debt service transfer in and principal interest payments
30,000 0 3010 Capital Fac.Rep. Increase transfer to Fund 5070 to cover capital maint.Costs
63,130 0 3100 CFP Increase transfer to Fund 5070 to cover capital maint.Costs and debt
service payments
77,000 89,098 4010 Solid Waste Increase revenue for transfer fees and increase expenditures for
, salaries and wages
77,000 4150 SWWD#1 Increase contribution to Fund 4010
Increase transfer in from capital fund 3010 and increase transfer from
88,600 88,600 5070 Facilities REET Funds(3100)to cover unanticipated building and parks
I Maintenance
+ 'maintenance costs
338,2021 152,721 i
Final Amounts
Revenue 352,721
Expenditures 538,202
Fund Balance (185,481)
352,721
BOCC AGENDA ITEM SUMMARY
Date:BOCC MeetingJan.
Resolution: 22 O1111, 2022
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
Erik Martin Pending
PA's Office Pending
Additional Copies: Cover Letter To:
Rodney Reynolds, Arny Davis, Grace Jimenez
Tom Stanton, and Larry Grove