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Home My WebLink AboutPublic Family General Fund Paper Deficit $6.3 M M $4.91 MM 24/ 25 Adopted Budget vs 2026 Preliminary 5% Vacancy Savings $1 .6 MM Budget Springwood Reduction $100 K $51 MM 2025 Sheriff Frozen Positions $361 K 2024 2026 Structural Deficit $4.7 MM. $2.85 MM $47 MM 2025 202E Top 5 General Fund Deficit Reductions: $43 MM $680K Airport — Removed $500K Projects — Removed $39 MM 2024 $361 K SH Positions / Jail Corporal / LE Clerk / Patrol Corporal $215K Maintenance Budget Cuts $35 MM $200K Springwood — Reduced to $100K with earmark EXP REV Paper Deficit 2025 Adopted Budget 2026 Preliminary Reminder: Requests (Projects / Personnel) are not included Expense 44,242,369 48,275,771 What Can We Do? Revenue (43,137,384) (43,810,838) -Interest to the General Fund Transfer In - - Transfer Out 5,747,348 451,282 -Pro-Rated Office/Department reductions Grand Total 6,852,333 4,916,215 -Hiring Freeze PUBLIC SERVICES FAMILY REVIEW GENERAL FUND TREASURER M&0 ASSESSOR NOXIOUS WEED AUDITOR- EXCLUDING FINANCE AUDITOR CENT DOC BOARD OF EQUALIZATION LODGING TAX COMMISSIONERS SOLID WASTE WSU EXTENSION COMMUNITY DEVELOPMENT SERVICES TREASURER- EXCLUDING INVESTMENT PEST AND DISEASE BOARD LIBRARY BOARD GRANTS EVENT CENTER LONG RANGE PLANNING CODE ENFORCEMENT 2026 Expense Budget: $ 162 . 6 MM 2026 Revenue Budget: $ 143 . 8 MM Public Family: $24.2 MM Public Family: $45.5 MM *Interfund Transfers are intentionally omitted from County Wide Expense views Public Health Public Health 6% Central Public 6% Central 20% 15% 24% Public 32% CJPS 7% CJPS Sheriff 10% 6% Public Works Public Works 31% Sheriff 29% 14% Central $39.5 MM Central $28.3 MM CJPS $15.7 MM CJPS $ 10.5 MM Sheriff $22.2 MM Sheriff $8.5 MM Public Works $50.1 MM Public Works $42.3 MM Public $24.2 MM Public $45.5 MM Public Health $10.8 MM Public Health $8.7 MM Preliminary Budget Total $ 162.6 MM Preliminary Budget Total $143.8 MM 2026 Public Family Expense Budget: $24. 2 MM Internal Transfers Out: $98 K Total: $24.3 MM NOXIOUS LODGING WEED TAX 3% 7% Public Service - By Fund SOLID WASTE $ 10.46 MM CDS GENERAL FUND $ 8.45 MM � % SOLID COMMUNITY DEVELOPMENT SERVICES $ 2.72 MM WASTE LODGING TAX $ 1.76 MM 43% NOXIOUS WEED CONTROL $ 0.70 MM AUDITOR CENT DOC $ 0.11 MM TREASURER M&O $ 0.09 MM YOUTH SPORTS $ 0.01 MM TOTAL $ 24.31 M M GENERAL FUND 35% 2026 Public Family General Fund Expense Budget: $8 . 11 MM Public Service- General Fund - Department EVENT EVENT CENTER $ 2.40 MM CENTER ASSESSOR $ 1.91 MM TREASURER 28% AUDITOR - EXCLUDING FINANCE $ 1.29 MM 8% COMMISSIONERS $ 1.12 MM TREASURER $ 0.72 MM WSU EXTENSION $ 0.26 MM LIBRARY BOARD $ 0.22 MM COMMISSIONERS 13% CODE ENFORCEMENT $ 0.18 MM GRANTS $ 0.15 MM LONG RANGE PLANNING $ 0.14 MM PESTAND DISEASE $ 0.05 MM ASSESSOR TOTAL $ 8.11 MM AUDITOR 15% 23% 2026 Public Family Expense Budget: $24. 2 MM Internal Transfers Out: $98 K Total: $24.3 MM PS Family Silos PS Family (Fund) Operating $24.3 MM $13.0 MM SOLID WASTE $ 7.7 MM $ 13.0 MM GENERAL FUND $ 2.9 MM $ 9.5 MM cc LODGING TAX - $ 1.6 MM Q CDS 0 $ 0.5 MM O $ 1 .7MM NOXIOUS WEED r $ 0.2 MM 69 $ 0.1 MM EVERYONE ELSE I $ 0.1 MM Operating Personnel Capital Expense Transfer Out PS Family (Department) Personnel Operating expenditures account for over half of the total $9.5 MM Family budget, totaling approximately $13 million. A CDS $2.2 MM significant portion of these expenses are attributed to Solid *ASSESSOR $ 1.8 MM Waste operations. Personnel costs represent the second- SOLID WASTE Largest spending category at $9.5 million. Combined, these $ 1.1 MM two areas make up more than 90% of the Family's total * EVENT CENTER $ 1.1 MM expenditures. *AUDITOR $0.9 MM (right) Departments or offices marked with an asterisk (*) fall *COMMISSIONERS $0.9 MM under the General Fund. Both the Auditor and Treasurer *TREASURER $0.6 MM offset personnel costs with a dedicated special revenue * EVERYONE ELSE ! ' $0.5 MM fund. NOXIOUS WEED $0.5 MM (Auditor excludes Finance /Treasurer excludes Investment) 2026 Public Family Expense Budget: $24. 2 MM Internal Transfers Out: $98 K Total: $24.3 MM PS Family Silos - Growth PS Family General Fund - Growth 2025:$30.3 M M/2026$22.9 M M 2025:$7.8 M M/2026$8.5 M M $15 MM 2026 2026 2025 EVENT CENTER 2025 $10 MM ASSESSOR $5 MM AUDITOR - Public $0 MM z Operating Personnel Capital Expense Transfer Out COMMISSIONER J rr PS Family Funds - Growth w z TREASURER - Public $20 MM 2025 Uj $16 MM EVERYONE ELSE (5) $12 MM 2026 $8 MM WSU EXTENSION $4 MM LIBRARY BOARD $0 MM SOLID GENERAL CDS LODGING NOXIOUS EVERYONE $0 MM $1 MM $2 MM $3 MM WASTE FUND TAX WEED ELSE *Reduction in Solid Waste tied directly to completion of LC Transfer Station. 2026 Public Family Revenue Projection : $45. 5 MM LODGING CDS Family Revenue - Fund Family Revenue - Type TAX 4% $ 30.0 MM 7% $ 24.0 MM SOLID WASTE $ 18.0 MM 21% $ 12.0 MM Mr GENERAL FUND 66% $ 6.0 MM Central Service -Type $ O.OMM ■ � TAXES $ 25.07 MM �P+�� 0 GOODS AND SERVICES $ 11.17 MM J �O eL O M I SC $ 4.74 MM �05 �Q� �0& INTERGOVERNMENTAL $ 3.20 MM LICENSES & PERMITS $ 1.23 MM 00 OTHER $ 0.11 MM 00 _ Total $45.52 MM 2026 Public Family Revenue Projection : $45. 5 MM Public Family Fund - Growth Central Family Type- Growth 2025: $55.3 M M / 2026 $45.5 M M $28 MM $36 MM 2o2s $24 M M 2025 2025 2026 $30 MM $20 MM $16 MM $24 MM $12 MM $18MM $8MM $12MM $4MM $0 MM $6 MM OMM ■ — 5 G J GENERAL SOLID LODGING CDS NOXIOIUS EVERYONE d FUND WASTE TAX WEED ELSE *Reduction in Solid Waste tied directly to completion of LC Transfer Station. GENERAL FUNDPUBLIC SERVICES FAMILY / DEPARTMENTS & OFFICES GENERAL FUND TREASURER M&O - Special Revenue Included with GF Counterpart ASSESSOR AUDITOR CENT DOC - Special Revenue Included with GF Counterpart AUDITOR- EXCLUDING FINANCE BOARD OF EQUALIZATION COMMISSIONERS WSU EXTENSION TREASURER - EXCLUDING INVESTMENT PEST AND DISEASE BOARD LIBRARY BOARD GRANTS EVENT CENTER LONG RANGE PLANNING CODE ENFORCEMENT ASSESSOR: $ 1 , 910, 972 No Personnel Change Requests Adopted 2025: $1 ,793,427 / 2026 Pro forma: $1 ,905,027 No Capital Expenditure Requests ADOPTED 26PROFORMA $ 2.0MM SALARIES AND WAGES 1,110,939 1,182,739 1,309,289 1,309,249 1,800,422 PERSONNEL BENEFITS 391,797 508,931 491,173 491,173 $ 1.8 MM OPERATING SUPPLIES 4,654 5,400 3,493 5,400 $ 1.6 MM FUEL 3,024 5,862 3,937 5,862 MINOR EQUIPMENT 81 2,500 1,219 2,500 $ 1.4 MM PROFESSIONAL SERVICES 8,689 5,824 7,147 7,141 COMMUNICATIONS 13,211 18,782 20,312 19,594 $ 1.2 MM TRAVEL 3,824 5,000 4,473 5,000 $ 1.0 MM LEASES 1,712 1,760 1,817 1,817 INSURANCE 40,497 48,276 54,593 54,607 0.8 MM REPAIRS 10,802 817 1,680 817 $ 0.6 MM MISCELLANEOUS 4,496 7,537 2,523 7,812 564 EQUIPMENT - - 3,370 - $ 0.4 MM Grand Total 1,593,727 1,793,427 •01,910,972 $ 0.2 MM 110,550 Increases: $ 0.0 MM No Major Increases Personnel Operating 2024 ACTUAL EXP ■ 2025 ADOPTED BUDGET ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY ASSESSOR: $ 1 , 910, 972 No Personnel Change Requests Adopted 2025: $1 ,793,427 / 2026 Pro forma: $1 ,905,027 No Capital Expenditure Requests Personnel Operating 45% 28% 6% 2% 7% 11% 6% 9% 10% 2% Assessor Public Central CJPs County Wide Assessor Public Central CJPs County Wide Capital All in 52% 36% 27% 20/o 0 23% 0% 6% 7% 9% Assessor Public Central CJPs County Wide Assessor Public Central CJPs County Wide AUDITOR - EXCLUDING FINANCE : $ 1 , 288, 500 1 Personnel Change Requests Adopted 2025: $1 ,229,983 / 2026 Pro forma: $1 ,191 ,408 No Capital Expenditure Requests General Fund Only ADOPTED . P• • FORMA 26 DEPT ENTRY $ 1.2MM SALARIES AND WAGES 487,949 555,590 605,352 606,487 PERSONNEL BENEFITS 200,744 259,298 261,003 261,003 OPERATING SUPPLIES 15,526 14,400 11,468 17,577 867,490 FUEL 986 500 795 800 MINOR EQUIPMENT 43,659 80,000 9,237 54,120 $ 0.8 MM PROFESSIONAL SERVICES 25,645 55,748 12,456 10,569 COMMUNICATIONS 67,227 59,057 61,216 66,096 TRAVEL 2,281 5,000 3,382 4,400 LEASES 16,879 9,686 18,683 20,417 421,010 INSURANCE 34,886 41,149 48,810 48,556 $ 0.4 MM REPAIRS 13,041 1,212 7,151 21,071 MISCELLANEOUS 132,330 140,343 132,905 177,404 CAPITAL STRUCTURE 11,638 - 6,343 - MAJOR EQUIPMENT 13,255 - 12,606 - CAPITAL LEASE - 8,000 - - $ 0.0 MM Grand Total 1,066,046 1,229,983 - : : Personnel Operating Increases: 2024 ACTUAL EXP ■ 2025 ADOPTED BUDGET Crowdstrike ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY Ballot Boxes Advertising AUDITOR - EXCLUDING FINANCE : $ 1 , 288, 500 1 Personnel Change Requests Adopted 2025: $1 ,229,983 / 2026 Pro forma: $1 ,191 ,408 No Capital Expenditure Requests General Fund Only Personnel Operating 45% 28% 6% 2% 7% 11% 6% 3% 10% 2% AU <FIN> Public Central CJPs County Wide AU <FIN> Public Central CJPs County Wide Capital All in 52% 36% 27% 20/o 0 23% 0% 6% 5% 9% AU <FIN> Public Central CJPs County Wide AU <FIN> Public Central CJPs County Wide AUDITOR - EXCLUDING FINANCE : $ 11288, 500 1 Personnel Change Requests Adopted 2025: $1 ,229,983 / 2026 Pro forma: $1 ,191 ,408 No Capital Expenditure Requests NARRATIVE (OPTIONAL): The Auditors Office budget request for 2026 represents an 8% increase in the General Fund compared to the 2025 budget. This year-over-year increase is primarily driven by two key personnel requests aimed at ensuring continuity and improving operational efficiency. Non-personnel expenses will remain flat against prior year and new initiatives such as the ballot box cameras will be funded through grants. Additionally, the Auditors Office is working with IT to continue support for the county's firewall subscription through Crowdstrike which will be funded by grants from the OSOS. The first new personnel request is for a three-month overlap to allow a new Chief Administrator to train side-by-side with our retiring current Chief Administrator, Sue Higginbotham. This will ensure a smooth transition and maintain our high standards of service. The second request is for a Purchasing and Contracts Manager position. While a new role, I encourage the county to explore ways to fill this position without increasing the overall full-time equivalent (FTE) count. This is a critical business need for the entire county, as it would significantly improve our compliance with state, federal, and local purchasing and contract laws.The role would also be instrumental in identifying areas of efficiency to reduce overall expenses by consolidating contracts. I am open to discussing where this position would best reside within our County organizational structure to achieve these goals. Our projected revenue for 2026 has decreased by 2% compared to the 2025 budget, the result of a shifting grant environment. However, in 2026,we will continue to leverage our three primary grant funding sources: HAVA, OSOS security, and OSOS information grants. These funds will be used to complete targeted upgrades to our physical and digital infrastructure, improving election security and transparency without impacting county funds. We are committed to increasing efficiency and reducing costs where possible.The planned upgrade to Cayenta will allow the county to sunset subscriptions for Novatime and QuickBooks in the ETF.We are also actively supporting the end-of-life process for Cashtax and the IT department's planned deconstruction of CAMAS. 001 Auditor Chief Administrator(3-month overlap) Additional Overlap for retiring administrator 35,268.22 AU D ITO R - EXC LU D I N G FI NAN C E : $ 113, 881 No (1 ) Personnel Change Requests Adopted 2025: $136,359 / 2026 Pro forma: $101 ,470 No Capital Expenditure Requests Auditor Cent Doc - Special Revenue Fund Only ADOPTED 26 • • • FORMA 26 DEPT ENTRY $ 120K SALARIES AND WAGES 71,426 31,342 36,572 36,568 PERSONNEL BENEFITS 38,884 16,447 17,717 17,717 OPERATING SUPPLIES 109 - 313 400 $ 100 K MINOR EQUIPMENT - - 6,642 4,670 PROFESSIONAL SERVICES 11,448 22,614 34,390 25,359 $ 80 K TRAVEL - - 280 600 LEASES 3,285 3,511 4,014 4,013 59,596 $ 60 K 54,285 REPAIRS 11,207 2,187 1,411 24,054 MISCELLANEOUS - - 131 500 Grand Total • : : $ 40 K $ 250 K 2022 & 2023 deficit years $ 20 K $ 200 K reflect spending of - $ 150 K accumulated balance to $ 0 K Operating Personnel Capital $ 100 K � `/ �� — s '� fund a digital records p g p $ 50 K specialist position. 2024 Expense $ 0 K year end fund balance 2024 ACTUAL EXP 2025 ADOPTED BUDGET 2022 2023 2024 2025 2026 $126K. ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY —Expense — Revenue COMMISSIONERS: $ 1 , 123, 643 No Personnel Change Requests Adopted 2025: $1 ,081 ,303 / 2026 Pro forma: $1 ,114,713 No Capital Expenditure Requests Wellness Included with Central Family ADOPTED . • • • FORMA 26 , $ 1.2MM SALARIES AND WAGES 549,617 594,819 635,049 626,463 PERSONNEL BENEFITS 196,054 236,596 224,081 224,081 OPERATING SUPPLIES 1,131 3,113 2,492 2,552 FUEL 750 869 714 714 850,544 MINOR EQUIPMENT 1,607 - 2,985 _ $ 0.8 MM PROFESSIONAL SERVICES 167,531 203,470 197,537 216,336 COMMUNICATIONS 1,885 6,045 5,419 5,419 TRAVEL 6,121 10,000 4,786 7,000 LEASES 3,783 4,208 4,073 4,108 INSURANCE 14,205 15,963 23,739 23,708 $ 0.4 MM UTILITIES 1,070 1,012 863 863 273,099 REPAIRS 943 992 3,547 939 MISCELLANEOUS 3,253 4,216 3,091 11,460 MAJOR EQUIPMENT - - 6,339 - Personnel Operating Increases: Management Consulting 2024ACTUAL EXP 2025ADOPTED BUDGET LF Training ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY COMMISSIONERS: $ 1 , 123, 643 No Personnel Change Requests Adopted 2025: $1 ,081 ,303 / 2026 Pro forma: $1 ,114,713 No Capital Expenditure Requests Personnel Operating 45% 28% 0 2% 2% 7% 11% 6% 0� � 2% Comm Public Central CJPs County Wide Comm Public Central CJPs County Wide Capital All in 52% 36% ° 27% 20% 23/o ° 4% 9% 0% 6/o Comm Public Central CJPs County Wide Comm Public Central CJPs County Wide WS U EXTENSION : $261 , 080 No Personnel Change Requests Adopted 2025: $252,194 / 2026 Pro forma: $270,423 No Capital Expenditure Requests ADOPTED 26 • • • FORMA 26 DEPT ENTRY $ 180K SALARIES AND WAGES 64,314 70,457 75,652 75,884 PERSONNEL BENEFITS 30,177 32,888 35,582 35,582 149,614 OPERATING SUPPLIES 898 1,400 898 1,400 $ 150 K - FUEL 650 1,000 1,273 1,000 INVENTORY 1,065 500 708 500 $ 120 K 111,466 MINOR EQUIPMENT 200 900 547 900 PROFESSIONAL SERVICES 114,390 114,365 127,783 116,205 COMMUNICATIONS 599 2,700 1,930 2,700 $ 90 K TAXES 215 - 78 - LEASES 15,025 17,025 16,678 17,025 $ 60 K INSURANCE 3,346 5,245 4,170 4,170 REPAIRS 6,029 5,214 4,647 5,214 MISCELLANEOUS 356 500 478 500 $ 30 K Grand Total 237,263 •4 270,423 261,080 Increases: $ 0 K WSU MOA Agreement Operating Personnel 2024 ACTUAL EXP 2025 ADOPTED BUDGET ■ 2026 PRO FORMA 0 2026 DEPT ENTRY WS U EXTENSION : $261 , 080 No Personnel Change Requests Adopted 2025: $252,194 / 2026 Pro forma: $270,423 No Capital Expenditure Requests Personnel Operating 45% 28% 8% 2% 7% 11% 6% 1% 10% 2% WSu Public Central CJPS County Wide WSu Public Central CJPS County Wide Capital All in 52% 36% 27% 20/o 0 23% 0% 6% 4% 9% WSu Public Central CJPS County Wide WSu Public Central CJPS County Wide TREASURER EXCLUDING INVESTMENT: $720, 394 4 Personnel Change Requests Adopted 2025: $693,472 / 2026 Pro forma: $716,330 No Capital Expenditure Requests General Fund Only $ 800 K 24 ACTUAL 25 ADOPTED 26 PRO FORMA 26 DEPT ENTRY SALARIES AND WAGES 381,430 403,851 417,813 419,029 PERSONNEL BENEFITS 160,934 178,587 180,427 180,591 599,620 OPERATING SUPPLIES 10,065 9,000 7,611 7,611 $ 600 K FUEL 199 - 66 66 MINOR EQUIPMENT 1,683 1,354 1,531 1,531 PROFESSIONAL SERVICES 5,825 26,071 38,930 38,599 $ 400 K COMMUNICATIONS 18,691 21,500 25,734 25,734 TRAVEL 2,238 5,000 3,203 3,203 LEASES 1,871 2,235 2,755 2,755 INSURANCE 15,452 17,075 22,941 22,940 $ 200 K REPAIRS 40,232 800 467 466 120,774 MISCELLANEOUS 66,029 28,000 14,852 17,869 Grand Total 04 • , $ OK Increases: Personnel Operating No Major Increase 2024ACTUAL EXP ■ 2025 ADOPTED BUDGET ■ 2026 PRO FORMA 0 2026 DEPT ENTRY TREASURER EXCLUDING INVESTMENT: $720, 394 4 Personnel Change Requests Adopted 2025: $693,472 / 2026 Pro forma: $716,330 No Capital Expenditure Requests General Fund Only Personnel Operating 45% 28% 7% 11% 6% g% 3% 2% 10% 2% 14w - TR <INV> Public Central CJPs County Wide TR <INV> Public Central CJPs County Wide Capital All in 52% 0 36% 27/0 20% 23% 0% 6% � 4% � 9% TR <INV> Public Central CJPs County Wide TR<INV> Public Central CJPs County Wide TREASURER EXCLUDING INVESTMENT: $90, 362 4 Personnel Change Requests Adopted 2025: $102,112 / 2026 Pro forma: $90,361 No Capital Expenditure Requests Treasurer M&O - Special Revenue Fund -Only 100 K SALARIES AND WAGES 56,734 62,880 54,151 54,151 PERSONNEL BENEFITS 25,041 29,971 25,459 25,459 OPERATING SUPPLIES 67 - 23 23 $ 80 I< 79,610 FUEL 212 382 274 274 PROFESSIONAL SERVICES 4,943 5,732 5,653 5,653 COMMUNICATIONS 1,345 1,673 1,817 1,817 $ 60 K LEASES - - 269 269 INSURANCE 921 1,474 - - REPAIRS 263 - 636 636 $ 40 K MISCELLANEOUS 1,132 - 2,079 2,080 Grand Total 90,659 • . • f . $ 20 K $ 150 K Treasurer M&O Operates 10,752 very close to balanced, No $ 100 K —� 0 funding 80% of one staff $ 0 K position. 2024 year end Personnel Operating $ 50 K fund balance $18K. 2024 ACTUAL EXP ■ 2025 ADOPTED BUDGET $ OK 2022 2023 2024 2025 2026 ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY —Expense —Revenue TREASURER EXCLUDING INVESTMENT: 810 756 4 Personnel Change Requests No Capital Expenditure Requests p p q General Fund and M&O Current Department Staffing Overview NARRATIVE (OPTIONAL): Number of FTEs in the Department—7 including Elected Official Staffing Structure/Workload Distribution—1 Elected Official, 1 Chief Administrator, 1 Finance Position Requested Officer,4 Accounting Assistant III's. Reclassify the four Accounting Assistant III positions to one Accountant I and three Explanation of Why Existing Resources Are Insufficient—this is a reclassification to align the Accountant II's. accounting positions within the county. In 2023,the staff consisted of 8 members.With the inadvertent loss of the Accounting Assistant position in the 2024 budget cycle, I was asked to Context of the Request redistribute the work of that position among the rest of the staff,thereby increasing each staff Reclassification. member's workload, rather than reinstating the lost position. The Treasurer's Office is responsible for complex accounting and financial tasks equal to the Accountant series job descriptions.The Treasurer's office serves as the bank of the How would this position add value to County operations,services,or strategic goals? county, ensuring that County and Jr.Taxing District funds are deposited and safeguarded. The reclassification aligns the Treasurer's office finance staff with the rest of the county They perform a variety of duties, including daily auditing,cash flow management, complex finance staff. bookkeeping,and financial support to all departments and junior taxing districts in Kittitas County.The Treasurer's office ensures that all taxes and assessments levied are collected. What potential impacts or challenges could arise if this request is not approved? Considering the complexity of the tasks performed by the Treasurer's office and the Retaining staff. anticipated savings in the Treasurer's personnel budget due to recent vacancies and other reorganization, it is requested that we be authorized to reclassify the Accounting Assistant Have alternative solutions or strategies been considered to meet this need without III positions from Accounting Assistant III to either Account I, II, or III, Step 1. adding a new position? Proposed Funding Source Yes,the Treasurer's office has adapted to the reduction in staff and has learned to take on (Include fund name, revenue source if applicable.) more work,completing the tasks of eight now as seven, as we understand the county's budget 001 —general fund is stressed.We continue to find ways to streamline workflows to save money, as well as 122—Treasurer M &O fund: 80%of one Accounting Assistant's salary comes from the 122 identify department expenses that can be charged to other fee-based Treasurer funds,thereby fund reducing stress on the generalfund. *Notes: - 100%of the Finance Officer's position is from the 121 fund. If approved, how will success or effectiveness of this position be measured? - 10%of the Treasurer's salary is from the 121 fund. Staff retention.The Treasurer's office has often served as a training ground for up-and-coming -The salary of the Chief Admin. position was reduced with the transition from Lisa to Jane, accountants and finance professionals. Having a more competitive salary would provide staff resulting in savings. with a wage competitive with those in like fields without requiringthem to seek new -Salary savings for vacant accounting position—moved from Step 3 to Step 1. Filling employment. October 2025 after a two-month vacancy. TREASURER EXCLUDING INVESTMENT: $810, 756 4 Personnel Change Requests No Capital Expenditure Requests p p q General Fund and M&O m Total Cost 001 Treasurer Accountant I Additional Reclassification of current staff 8,404.09 Accountant II 1 Additional Reclassification of current staff 8,758.19 Accountant II 2 Current Reclassification of current staff 12,243.52 Accountant II 3(20%001 fund) Current Reclassification of current staff 2,669.33 001 Total JIF 32,075.13 122 Treasurer Accountant II 3 (80% 122 fund) Current Reclassification of current staff 10,677.33 122 Total 10,677.33 Grand Total 42,752.46 EVENT CENTER: $2, 399, 977 No Personnel Change Requests Adopted 2025: $2,068,865 / 2026 Pro forma: $2,397,245 7 Capital Expenditure Requests 24 ACTUAL 25 ADOPTED 26 PRO FORMA 26 DEPT ENTRY SALARIES AND WAGES 599,111 615,692 708,068 766,122 $ 1.5 MM PERSONNEL BENEFITS 264,169 278,843 287,400 287,400 1,346,455 OPERATING SUPPLIES 142,878 171,950 145,706 193,750 $ 1.3 MM FUEL 21,404 28,000 21,180 31,000 INVENTORY 13,620 17,100 13,724 11,300 1,053,522 MINOR EQUIPMENT 18,532 11,300 17,578 26,330 $ 1.0 MM PROFESSIONAL SERVICES 419,179 314,300 455,165 382,950 COMMUNICATIONS 3,765 8,000 6,577 8,500 $ 0.8 MM TRAVEL 23,864 21,000 18,319 20,900 TAXES 3,952 13,880 16,724 10,980 $ 0.5 MM LEASES 90,695 81,500 97,776 82,950 INSURANCE 102,298 114,400 126,620 126,620 UTILITIES 213,336 229,500 216,515 279,500 $ 0.3 MM REPAIRS (4,586) 131,800 51,783 125,500 _ MISCELLANEOUS 21,984 26,600 18,464 44,160 $ 0.0 MM CAPTIAL BUILDING 34,281 - 2,812 - Operating Personnel Capital CAPITAL IMPROVEMENT 4,625 - 128,841 - Expense MAJOR EQUIPMENT 44,135 5,000 63,993 - CAPITAL LEASE - - - 2,015 2024 ACTUAL EXP w 2025 ADOPTED BUDGET Grand Total 2,017,240 2,068,865 - 2,399,9771 ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY Increases: Maintenance Expense Reductions: Rental Exp Fuel Costs Utilities Concert Expenses Overtime / Extra Help Logo redesign Capital Expenses EVENT CENTER: $2, 399, 977 No Personnel Change Requests Adopted 2025: $2,068,865 / 2026 Pro forma: $2,397,245 7 Capital Expenditure Requests Personnel Operating 45% 0 28% 1 /0 2/0 7% 11% 6% 15% 10% 2% ° Event Center Public Central CJPs County Wide Event Center Public Central CJPs County Wide *Non-FTE EC Personnel expenses were inadvertently omitted from 2025 Adopted budget—later corrected through a budget amendment. Capital All in 52% 0 36% 0 16% 20% 23% 6% M Event Center Public Central CJPs County Wide Event Center Public Central CJPs County Wide CODE ENFORCEMENT: $ 182, 908 No Personnel Change Requests Adopted 2025: $275,152 / 2026 Pro forma: $169,735 No Capital Expenditure Requests 24 ACTUAL 25 ADOPTED 26 PRO FORMA 26 DEPT ENTRY SALARIES AND WAGES 56,054 127,695 76,606 75,492 $ 300 K PERSONNEL BENEFITS 17,968 65,679 32,956 32,884 OPERATING SUPPLIES 338 1,700 154 1,300 FUEL 1,062 3,000 1,220 3,000 MINOR EQUIPMENT 291 900 204 900 PROFESSIONAL SERVICES 12,010 26,252 24,089 16,000 $ 200 K COMMUNICATIONS 2,457 5,000 2,874 5,000 TRAVEL 1,260 5,000 2,032 3,500 LEASES 12,402 13,842 14,293 13,966 108,376 INSURANCE 6,122 6,434 11,188 11,166 REPAIRS 65 5,000 754 5,000 $ 100 K 74,532 MISCELLANEOUS 3,204 14,650 3,364 14,700 CAPITAL LEASE - - - - • 1 : *Function moved to General Fund from Enterprise Fund $ 0 K Personnel Operating 2024 ACTUAL EXP 2025 ADOPTED BUDGET ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY CODE ENFORCEMENT: $ 182, 908 No Personnel Change Requests Adopted 2025: $275,152 / 2026 Pro forma: $169,735 No Capital Expenditure Requests Personnel Operating 45% 2/0 7% 11% 6% 10% 2% 0 -9% -44% Code Public Central CJPs County Wide Code Public Central CJPs County Wide Capital All in 36% 27% 20/o 0 23% 0% 6% 9% -34% Code Public Central CJPs County Wide Code Public Central CJPs County Wide LONG RANGE PLANNER: 137 334 No Personnel Change Requests No Capital Expenditure Requests p p q Function was moved to General Fund starting in 2026. The expenses are currently limited to Salary and Benefits. History of this function was inconsistent and does not yield a meaningful analysis. NON - GENERAL FUNDSPECIAL REVENUE NOXIOUS WEED TREASURER M&O - Special Revenue Included with GF Counterpart SOLID WASTE AUDITOR CENT DOC - Special Revenue Included with GF Counterpart COMMUNITY DEVELOPMENT SERVICES LODGINGTAX NOXIOUS WEED : $697, 805 No Personnel Change Requests Adopted 2025: $662,453 / 2026 Pro forma: $681 ,584 No Capital Expenditure Requests � 24 ACTUAL 25 ADOPTED 26 PRO FORMA 26 DEPT ENTRY $ 600 K 496,346 SALARIES AND WAGES 314,239 347,798 3901651 384,567 PERSONNEL BENEFITS 117,646 119,700 108,579 111,779 $ 400 K OPERATING SUPPLIES 15,853 24,750 16,165 24,750 FUEL 13,431 20,000 16,161 20,000 $ 200 K 186,459 MINOR EQUIPMENT 715 1,000 474 1,000 15,000 PROFESSIONAL SERVICES 63,270 74,455 73,584 74,500 $ 0 K COMMUNICATIONS 5,405 6,750 7,781 7,000 Personnel Operating Capital TRAVEL 753 1,000 797 1,000 Expense TAXES 42 - 15 - LEASES 8,458 8,500 11,362 9,000 2024 ACTUAL EXP 2025 ADOPTED BUDGET INSURANCE 25,393 30,000 35,729 35,709 ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY UTILITIES - 250 22 250 REPAIRS 9,736 11,000 10,728 11,000 MISCELLANEOUS 1,589 2,250 1,526 2,250 $ 700 K 0000 MAJOR EQUIPMENT 186 15,000 8,009 15,000 Grand Total 662,453 681,584 697,805 $ 500 K Notes: Capital Vehicle if Needed $ 300 K 2022 2023 2024 2025 2026 EXP/REV Comparison 24 YE Cash/Inv= $258 K NOXIOUS WEED : $697, 805 No Personnel Change Requests Adopted 2025: $662,453 / 2026 Pro forma: $681 ,584 No Capital Expenditure Requests 45% 28% 6% 2% 7% 11% 6% 4% 10% 2% Nox Weed Public Central CJPS County Wide Nox Weed Public Central CJPS County Wide Capital All in 52% 36% 27% 20/o 0 23% 0% 6% 5% 9% Nox Weed Public Central CJPS County Wide Nox Weed Public Central CJPS County Wide SOLID WASTE : $ 10,462, 759 1 Personnel Change Requests Adopted 2025: $1 %758,185 / 2026 Pro forma: $7,610,406 8 Capital Expenditure Requests ADOPTED 26 • • • FORMA ' $ 12.5MM SALARIES AND WAGES 901,631 880,460 833,121 835,024 $ 10.0 MM PERSONNEL BENEFITS 444,993 398,244 298,078 298,201 7,680,139 OPERATING SUPPLIES 64,853 67,087 67,457 108,943 $ 7.5 MM FUEL 27,787 45,034 30,807 30,393 $ 5.0 MM MINOR EQUIPMENT 14,563 8,591 3,235 16,849 1,649,395 PROFESSIONAL SERVICES 5,358,433 6,356,603 5,939,636 6,189,346 $ 2.5 MM 1,133,225 COMMUNICATIONS 7,322 9,152 10,786 11,419 $ 0.0 MM70"1 1 �� TRAVEL 3,680 5,595 4,779 6,086 Operating Capital Personnel TAXES 159,666 163,163 162,179 170,955 Expense LEASES 20,265 28,206 16,708 19,781 2024 ACTUAL EXP ■ 2025 ADOPTED BUDGET INSURANCE 90,239 106,197 122,330 122,330 UTILITIES 39,158 66,335 45,877 55,021 ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY REPAIRS 67,559 560,605 64,543 933,169 MISCELLANEOUS 9,304 17,913 10,876 15,847 $20 MM CAPITAL IMPROVEMENT 300,586 11,000,000 100,189 999,994 MAJOR EQUIPMENT (300,586) 45,000 (100,195) 649,401 $15 MM f Increases: Reductions: No Major Increase Capital Expenses $5 MN 2023 2026 EXP/REV Comparison 24 YE Cash/Inv= $3.2 MM SOLID WASTE : $ 10,462, 759 1 Personnel Change Requests Adopted 2025: $1 %758,185 / 2026 Pro forma: $7,610,406 8 Capital Expenditure Requests Operating 50% 100% 30% 80% 10% 2% 7% 6% 60% 45% -10% 40% 28% -30% -11% 20% 10% 3% 2% -50% 0% Solid Waste Public Central CJPS County Wide Solid Waste Public Central CJPS County Wide Capital All in 50% 36% 50% /o 27% 20 0 30% 30% 0 23/0 6% 9% 10% 10% -10% -10% -30% -30% -50% -50% -47% Solid Waste Public Central CJPS County Wide Solid Waste Public Central CJPS County Wide SOLID WASTE : $ 10,462, 759 1 Personnel Change Requests Adopted 2025: $1 %758,185 / 2026 Pro forma: $7,610,406 8 Capital Expenditure Requests Solid Waste is requesting to hire a new Solid Waste Director starting July 1 , 2026. This will allow for an overlap of three months before the existing Director goes on vacation starting October 1 , 2026 until the end of the year. The cost below represents the increased expense of the overlap if the hire were from outside the existing roster. rp� Total Cost 401 Solid Waste Director Additional Overlap for retiring director 68,241.62 COMMUNITY DEVELOPMENT SERVICE : $2, 722,495 2 Personnel Change Requests Adopted 2025: $3,010,957 / 2026 Pro forma: $3,126,690 No Capital Expenditure Requests ADOPTED $ 2.5MM SALARIES AND WAGES 1,223,796 1,577,026 1,672,520 1,554,544 2,185,8 PERSONNEL BENEFITS 538,449 699,182 558,510 631,289 OPERATING SUPPLIES 7,766 19,849 11,115 13,400 $ 2.0 MM FUEL 16,106 25,500 17,272 20,500 MINOR EQUIPMENT 3,818 13,450 2,921 2,000 PROFESSIONAL SERVICES 455,304 465,623 610,454 353,034 $ 1.5 MM COMMUNICATIONS 9,969 20,838 16,206 15,500 TRAVEL 10,828 40,000 12,154 15,000 TAXES 96 100 58 140 $ 1.0 M M LEASES 44,333 49,507 54,296 27,056 INSURANCE 42,650 52,323 53,103 52,948 536,662 UTILITIES 167 1,000 134 - $ 0.5 MM REPAIRS 11,107 8,053 9,486 10,104 MISCELLANEOUS 46,442 38,505 15,758 26,980 $ 0.0 MM Ll MAJOR EQUIPMENT 278,111 - 92,704 - Personnel Operating Capital Grand Total 2,688,941 90 Expense Increases: Reductions: 2024 ACTUAL EXP ■ 2025 ADOPTED BUDGET No Major Increase Long Range Planning ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY Code Enforcement COMMUNITY DEVELOPMENT SERVICE : $2, 722,495 2 Personnel Change Requests Adopted 2025: $3,010,957 / 2026 Pro forma: $3,126,690 No Capital Expenditure Requests Personnel Operating 45% 1/o 11% 6% 10% 2% -4% -27% CDs Public Central CJPs County Wide CDs Public Central CJPs County Wide Capital All in 36% 27% 20/o 0 23% 0% 6% 9% -10% CDs Public Central CJPs County Wide CDs Public Central CJPs County Wide CO M M U N ITY D EVE LO P M E NT S E RVI C E : $217221495 2 Personnel Change Requests Adopted 2025: $3,010,957 / 2026 Pro forma: $3,126,690 No Capital Expenditure Requests Position Requested(Please specify the job title and fiscal impact) Lead Permit Technician Context of the Request(Select one: New Position,Temporary Overlap, Reclassification. Provide a brief explanation) Reclassification. CDS has implemented a Senior Permit Technician position and Lead Permit Technician position in previous years(2014 and 2021).This request is to bring the Lead Permit Technician position back to CDS and to reclassify a current Permit Technician position into this role. Proposed Funding Source(Include fund name, revenue source if applicable) Enterprise Fund 402 CDS Revenue through Building&Planning permits Current Department Staffing Overview • Number of FTEs in the Department • Staffing Structure/Workload Distribution • Explanation of Why Existing Resources Are Insufficient CDS has 20 FTEs. This request is expected to hire from within the CDS department and will remain a front-counter position.Workload distribution will be an even mix of administrative support and technical tasks. Existing Resources are insufficient because although this position has been dormant/vacant, many of the duties have been handled bythe senior most technician to keep permitting running as efficiently as possible,without the added pay or title. How would this position add value to County operations,services,or strategic goals? This position will add value to County operations,services,or strategic goals by providing consistent training for any new Permit Technicians hired and will provide oversight at the front-counter for day-to-day operations.This will ensure consistency in front-counter processes,including intake and issuance of building, planning, and fire permits,and will ensure general information provided to the public is accurate and timely.This approach eliminates any biases, limits confusion on CDS processes,and provides greater overall customer service. Reinstatement of this position provides added incentives and a succession plan for permit technicians who enjoy providing exceptional customer service. COMMUNITY DEVELOPMENT SERVICE : $2, 722,495 2 Personnel Change Requests Adopted 2025: $3,010,957 / 2026 Pro forma: $3,126,690 No Capital Expenditure Requests What potential impacts or challenges could arise if this request is not approved? If this request is not approved, potential impacts or challenges could include the following: Inconsistent front counter operations Lack of consistent training for front counter staff Added workload onto current staff, including management of front counter operations and daily supervision of Permit Technicians Loss of valuable employee(s)who may feel they have no way to progress within the department/position Permitting efficiency slows down when correctable issues aren't identified and remedied early in the process by those who thoroughly understand the multi-faceted permitting processes. Have alternative solutions or strategies been considered to meet this need without adding a new position?(If so, please describe) Alternate solutions and strategies have been considered, implemented, and ultimately vetted out, including Permit Tech staff falling under the Building Official,Assistant Building Official, and Chief Administrator.These strategies added workload to positions that are not capable of supporting the Permit Technicians on day-to-day operations without falling short in other areas of theirjob descriptions. This requestwill not be adding a new position but reclassifying a current Permit Technician position. If approved, how will success or effectiveness of this position be measured?(Include specific metrics,outcomes,or evaluation methods) This position includes a 6-month probationary period where the employee will be evaluated using the standard evaluation method provided by CDS and Kittitas County. After meeting the 6-month probationary period,the employee will be evaluated on a yearly basis using the standard evaluation method provided by CDS and Kittitas County. Success or effectiveness will be measured bythe employee's level of abilityto meet the "Required Knowledge/Skills/Abilities"section of the Lead Permit Technician job description. Feedback from the public, CDS staff, and other County Departments will also help gauge success and effectiveness of the employee. Total Lead Permit Technician Current Reclassification of current staff 8,825.14 CO M M U N ITY D EVE LO P M E NT S E RVI C E : $217221495 2 Personnel Change Requests Adopted 2025: $3,010,957 / 2026 Pro forma: $3,126,690 No Capital Expenditure Requests Position Requested Land Use& Recreational Planner Context of the Request Reclassification. In 2021 the Board adopted the 2021 Kittitas County Recreation and Tourism Plan (Resolution 2021-116).The 2021 Recreation and Tourism plan identified priority actions for implementation by Board employees utilizing County financial and human resources. The Board has had previous discussion at a joint CDS/DPW Study Session on November 12,2024,whereby,the Board was in favor of allocating resources for Parks and Recreation Development and stressed the importance of coordination with CDS for long range recreational planning and to include current Parks and Recreation plans in all future planning.Subsequently,at a CDS Study Session on April 14,2024 the Board reviewed a preliminaryjob description and presentation for the Land Use&Recreation Planner position and proposed that CDS Director Chad Bala continue to refine the scope of responsibilities,then bring back to the BOCC. On May 29, 2025 The BOCC provided direction to approve the position and direct the CDS Director to move forward with the position. Proposed Funding Source CDS/Enterprise fund &General Fund, possible Park fund, Lodging tax Current Department Staffing Overview Number of FTEs in the Department: 20 Staffing Structure/Workload Distribution: It is expected to hire from within the CDS department where the position will include land use job duties estimated at 30%and Recreation land duties of 70% until the position gets up and running. Explanation of Why Existing Resources Are Insufficient: Currentlythere is a need to start implementing recreational components and measures due to Kittitas County being established as a recreational drawfor the public in addition to close access proximityto Western Washington. How would this position add value to County operations,services,or strategic goals? This position would add a recreational component/consideration that is highly needed in Kittitas County. Currently Kittitas County is lacking in staff and participation with other agencies and groups dealing with recreational items and issues occurring in Kittitas County. COMMUNITY DEVELOPMENT SERVICE : $2, 722,495 2 Personnel Change Requests Adopted 2025: $3,010,957 / 2026 Pro forma: $3,126,690 No Capital Expenditure Requests What potential impacts or challenges could arise if this request is not approved? If this position is not further pursued,additional challenges of preserving public access to public lands and rivers and therefore, more importantly a perception of lack of prioritizing,and caring about recreational activities in Kittitas County by other agencies. Have alternative solutions or strategies been considered to meet this need without adding a new position? (If so, please describe.) No other alternative solutions have been vetted out. If approved, how will success or effectiveness of this position be measured? (Include specific metrics,outcomes, or evaluation methods.) Progress will be measured quarterly through presentations to the BOCC. Total Land Use& Recreational Planner Current Reclassification of current staff 4,085.71 LODGING TAX: $ 117639903 No Personnel Change Requests Adopted 2025: $435,914 / 2026 Pro forma: $993,681 No Capital Expenditure Requests Commitments awaiting resolution (Not Currently Reflected): $ 2.0 MM Upper County Horse Park $3,275,000 Upper County Rec Center $3,288,000 1,628,664 $ 1.5MM Revenue �Expense —Fund Balance $ 1.0 M M $ 10MM $ 0.5 M M $ 8MM $ 6 M M 98,786 -- 36,453 $ 4MM $ 0.0MM 140 STAD I UM $ 2 MM Operating Transfer Out Personnel $ 0 MM ■ 2024ACTUAL EXP 2025 ADOPTED BUDGET 2022 2023 2024 2025 2026 ■ 2026 PRO FORMA ■ 2026 DEPT ENTRY CAPITAL REQUESTS Excludes Public Works In the following Slides Event Center / Solid Waste intended for review with Public Family (11 Projects / 4 Equipment) Subsequent Project Slides intended for scope and are to be reviewed at the corresponding family meeting EVENT CENTER PROJECTS 2026 Requested Project Budget Grants Loan TBD GenFund Other External Notes Grandstand Replacement 13,000,000 2,000,000 8,000,000 3,000,000 Funding Secured RV Park Utility Installation 373,000 49,000 324,000 As External Funding becomes available South Grandstands Decking 125,000 125,000 KVEC Capital Fund New Dirt 15,000 15,OOC KVEC Capital Fund Mini Splits (2) 25,000 25,000 Location Armory Electrical Upgrade 50,000 50,000 Grand Total 2,049,000 8,000,000 75,000 3,464,000 SOLID WASTE PROJECTS BOCC Directed Facility Project 2026 Requested Budget Loan TBD Spending Solid Waste Notes Transfer Station LC New Transfer Station 2,000,000 2,000,000 Close out of existing project Transfer Station UC Entrance and updates 850,000 350,000 450,000 Repeat request Old Transfer Station Consultant for phase 1 testing 200,000 200,000 Solid Waste Electrical Connection 30,000 30,000 New Leachate Pond - Closed Landfill 400,000 400,000 Grand Total 2,000,000 350,000 1,080,000 Sheriff 2026 Requested Grants Project Budget Pending Loan TBD GenFund 3/10th CIP REET1 Notes Previous Request - Identified as General Fund Generator 1001000 100,000 Expenditure EOC Building: Phase 1 2,735,000 1,186,000 945,000 1,549,000 Remaining Shortfall for Phase 1 Completion Mini Splits 75,000 75,000 Grand Total 1,186,000 1,120,000 1,549,000 JAIL PROJECTS Project 2026 Requested Budget TBD GenFund Jail CIP REET1 Notes Overall Repair & Rehab 3,500,000 3,500,000 Continuation of Existing Project Grand Total 3,500,000 Equipment Dept Project 2026 Requested Budget TBD GenFund 3/10th Lodging Tax Solid Waste Notes Event Center Tractor 120,000 120,000 Repeat Request Sheriff Police Dog 46,10d 11,100 I $35K in Proposed Donation Mobile Command Post 550,000 100,000 I $450K In Proposed Grant Solid Waste Compost Grinder 615,000 I 615,0001 Temperature Probes 25,000 I 25,0001 Recycle Bins 60,000 I 60,000 Grand Total 231,100 700,000 COURTHOUSE PROJECTS CIP Project 2026 Requested Budget Grants Pending Loan TBD GenFund REET1 New CtHouse Notes %A-find-Gw glaziRg _ a Drnvie us Request 1 0-uier Plictrict Rathri+om Qoti�e Previews Request IT HVAC Replacement 35,000 35,000 Server Room Probation Security Window 30,000 30,000 Needed due to move � �� /�� /��/� Drop/i��c Request YFtFY - ,�Idttjldtfb Grand Total 1 65,000 OTHER PROPERTIES 2026 Requested CIP Facility Project Budget Loan TBD GenFund REET1 Notes Consultant - Consultant to Explore alternatives to MS Morris Sorenson Divestment 250,000 250,000 Building — Need Deliverables Upper District Court HVAC Replacement 75,000 75,000 Grand Total 325,000