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Home My WebLink About2025-10-06-budget-meeting-supporting-documents KITTITAS COUNTY COMMISSIONERS 2026 Budget Meeting Special Meeting Monday October 6, 2025 - 10:00 AM Commissioners' Auditorium 205 West 5th Room 109 -Ellensburg 1.Call to Order 2.Citizen Comments(1 min.time limit) 3. 2026 Preliminary Budget Meetings with Central Services. 4.Other Business -No Action to be taken 5.Concluded Created on 9/10/2025 7:21:17 AM s General • Update General Fund Paper Deficit $6 $4.91 MM 24/25 Adopted Budget vs 2026 Preliminary 5%Vacancy Savings Budget $1.6 MM Springwood Reduction $100 K $51 MM 2025 Sheriff Frozen Positions $361 K 2oz4 zozs$47 MM Structural Deficit $° $2.85 MM $43 MM 2025 2026 Top 5 General Fund Deficit Reductions: $680K Airport—Removed $500K Projects —Removed $39 MM 2024 $361 K SH Positions /Jail Corporal/ LE Clerk/ Patrol Corporal $35 MM III $215K Maintenance Budget Cuts EXP REV $200K Springwood -- Reduced to $100K with earmark Paper Deficit 2025Adopted Budget 2026 Preliminary Reminder: Requests (Projects/ Personnel) are not included Expense 44,242,369 _ 48,275,771 Revenue (43,137,384) What Can We Do? (43,810,838) Transfer In _ — - —_ -Interest to the General Fund Transfer Out 5,747,348 451282 -Pro-Rated Office/Department reductions Grand Total 6,852,333 4,916,215 -Hiring Freeze CENTRAL SERVICES FAMILY REVIEW GENERAL FUND TREASURER INVESTMENT REVOLVING AUDITOR- FINANCE DEBT SERVICE COMMISSIONERS-WELLNESS CAPITAL IMPROVEMENTS(REET) INFORMATION TECHNOLOGY CAPITAL PROJECTS FACILITIES MAINTENANCE UNEMPLOYMENT COMPENSATION NON-DEPARTMENTAL ENTERPRISE TECHNOLOGY FUND PROSECUTOR- CIVIL SELF INSURANCE FUND HUMAN RESOURCES POST EMPLOYMENT BENEFITS 2026 Expense Budget: $162.6 MM 2026 Revenue Budget: $143.5 MM Central Family: $39.5 MM Central Family: $28.0 MM *Interfund Transfers are intentionally omitted from County Wide Expense views Public Public Health Health Central 6% Central 6% 20% 24% Public 15% Public 32% CJPS 7% CJPS Sheriff 12% 6% Public Works 31% Sheriff i'+_,blic Works 12% 29% Central $39.5 MM Central $28.0 MM CJPS $18.8 MM CJPS $10.5 MM Sheriff $19.1 MM Sheriff $8.5 MM Public Works $50.1 MM Public Works $42.3 MM Public $24.2 MM Public $45.5 MM' i Publlc Health $10.8 MM Public Health $8.7 MM I. Preliminary Budget Total $162.6 MM Preliminary Budget Total $143.5 MM 2026 Central Family Expense Budget: $39.5 MM Internal Transfers Out: $2.9 MM Total: $42.5 MM ENTERPRISE TECHNOLOGY CAPITAL 6% Central Service - By Fund IMPROVEMENTS CAPITAL PROJECTS $21.74 MM (REET) GENERAL FUND $ 10.95 MM 6% CAPITAL IMPROVEMENTS(REET) $2.53 MM SELF INSURANCE $3.00 MM SELF ENTERPRISE TECHNOLOGY $2.41 MM INSURANCE CAPITAL DEBT SERVICE $ 1.66 MM 7% PROJECTS TREASURER INVESTMENT $ 0.16 MM 51% UNEMPLOYMENT COMPENSATION $ 0.03 MM TOOL $42.47'MM GENERAL FUND 26% 2026 Central Family General Fund Expense Budget: $10.5 MM Internal Transfers Out: $400 K Total: $11 .0 MM HUMAN AUDITOR RESOURCES FACILITIES Central Service - General Fund - Department EntryFINANCE 4% MAINTENANCE FACILITIES MAINTENANCE $3.00 MM ]W 28% NON-DEPARTMENTAL $3.03 MM INFORMATION TECHNOLOGY $ 1.84 MM PROSECUTOR PROSECUTOR CIVIL $ 1.45 MM CIVIL AUDITOR FINANCE $ 1.03 MM 13% HUMAN RESOURCES $0.45 MM ADMISSIONS TAX $0.10 MM LEOFF 1 $0.03 MM EMPLOYEE WELLNESS $0.02 MM INFORMATION TOM $WMNN TECHNOLOGY 17% NON DEPARTMENTAL 28% *GF makes up 26% Family Exp 2026 Central Family Expense Budget: $39.5 MM Internal Transfers Out: $2.9 MM Total: $42.5 MM CS Family Silos CS Family Operating $42.5 MM $9.8 MM EVERYONE ELSE $0.3 MM $22 MM ENTERPRISE TECHNOLOGY $2.0 MM c a� FACILITIES MANAGEMENT $2.2 MM CL $10 MM C NON-DEPARTMENTAL $ 2.3 MM $6 MM $3 MM $2 MM SELF INSURANCE $ 3.0 MM Capital Operating Personnel Transfer Debt CS Family Personnel Expense Out $6 MM Capital Expenditure makes up more than half of the Family LEOFF 1 $0.0 MM Expenditure at approximately$22.2 MM. Projects underway TREASURER INVESTMENT $ 0.2 MM in 2026 are the Event Center Grandstands, Lower County EMS $ 0.2 MM Transfer Station, Corrections Facility, and the Upper County C HUMAN RESOURCES $0.4 MM Search and Rescue/ Emergency Operations Center. A o AUDITOR FINANCE $ 1.0 MM significant component of the operating expenses are a. FACILITIES MAINTENANCE insurance expenses, both self insurance claims and $ 1$ 1.4 MM MM PROSECUTOR CIVIL $ insurance through the Washington County Risk Pool. INFORMATION TECHNOLOGY ! $ 1.8 MM 2026 Central Family Expense Budget: $39.5 MM Internal Transfers Out: $2.9 MM Total: $42.5 MM CS Family Silos -Growth Comparison of 2025 Adopted Budget and 2026 Budget 2025:$35.1 MM/2026$42.5 MM CS Family General_Fund-Growth $25 MM 2026 2025:$15.1 MM/2026$11.0 MM $20 MM 2026 $15 MM 2025 FACILITIES MAINTENANCE 2025 $10 MM $5 MM , ■ - $0 MM NON-DEPARTMENTAL Capital Debt Operating Personnel Transfer Out Expense o INFORMATION TECHNOLOGY z CS Family Funds - Growth LL $25 MM < PROSECUTOR-CIVIL Lu $20 MM z w $15 MM AUDITOR-FINANCE $10 MM $5 MM HUMAN RESOURCES $0 MM 1• 01 E a�45� EVERYONE ELS � . k� °`�� $0 MM $4 MM $8 MIA *Reduction in Non-Departmental expense directly tied to Transfers out. 2026 Central Family Revenue Projection: $28 MM Internal Transfers In: $1 .6MM Total: $29.9 MM ENTERPRISE Family Revenue - Fund Family Revenue -Type TECHNOLOGY $ 18.OMM 7% GENERALFUND 8% $ 12.0MM SELF INSURANCE CAPITAL 11% PROJECTS 55% $ 6.0 MM CAPITAL IMPROVEMENTS (REET) 12% $ 0.0 MM Central Service-Type Pay �5 �� GINTERGOVERNMENTAL $3.40 MM GOODS AND SERVICES $7.10 MM RESTRICTED TAXES $3.80 MM TRANSFERS IN $ 1.59 MM ��. 4� , MISC $0.94 MM \a �4 OTHER $13.02 MM Total $29.86 MM 2026 Central Family Revenue Projection: $28 MM Internal Transfers In: $1 .6MM Total: $29.9 MM Comparison of 2025 Adopted Budget and 2026 Budget Central Family Fund - Growth Central Family Fund - Growth 2025: $20.411 M / 2026 $29.9M M 2025: $20.4M M / 2026 $29.9M M $20 MM $20 MM 026 $16 MM $16 MM zI $12 MM $12MM j � 2025 $8 MM $8 MM $4 MM 2ozs $4 MM O MM zaz� , 0 MM - — e JAG SPA x ` 4 <Z:��. pti� 5 � *Other category includes loan proceeds �,P GENERAL FUND CENTRAL SERVICES FAMILY 1 DEPARTMENTS DEPARTMENT EXPENSE COMPARISON SILOED RELATIVE GROWTH COMPARISON NARRATIVE & REQUESTS (OPTIONAL) AUDITOR - FINANCE: $1 ,027,2021 No (1) Personnel Change Requests Adopted 2025: $999,961 / 2026 Pro forma: $999,303 No Capital Expenditure Requests $ 1.2 MM ADOPTED 26PROFORMA SALARIES AND WAGES 633,567 694,826 730,223 738,352 $ 1.0 MM 985,634 PERSONNEL BENEFITS 236,810 270,035 247,282 247,282 OPERATING SUPPLIES 5,672 4,700 5,290 4,778 MINOR EQUIPMENT - - 595 1,250 $ 0.8 MM PROFESSIONAL SERVICES 2,916 8,700 2,202 16,834 COMMUNICATIONS 5,736 5,500 6,704 6,662 $ 0.6 MM TRAVEL 947 7,000 2,005 2,005 LEASES - - - 1,160 INSURANCE - - 37 - $ 0.4 MM REPAIRS 225 - 78 78 MISCELLANEOUS 15,186 9,200 4,886 8,800 $ 0.2 MM Grand Totat •0 41,567 Increases: $ 0.0 MM Professional Service-CPA contract Personnel Operating Salaries-Overtime Miscellaneous-Training 2024 ACTUAL EXP a 2025 ADOPTED BUDGET ■2026 PRO FORMA N 2026 DEPT ENTRY AUDITOR - FINANCE: $1 ,027,2021 No (1) Personnel Change Requests Adopted 2025: $999,961 / 2026 Pro forma: $999,303 No Capital Expenditure Requests Personnel Operating 22% 18% 28% 2% �% 12% 6% 10% 4% Auditor- Central CJPs Public County Wide Auditor- Central CJPs Public County Wide Finance Finance Capital All in 52% 24% 36% 0 23°10 0% 3% g% 20/o -6% Auditor- Central C1Ps Public County Wide Auditor- Central CJPs Public County Wide Finance Finance AUDITOR - FINANCE: $1 ,027,2021 No (1) Personnel Change Requests Adopted 2025: $999,961 / 2026 Pro forma: $999,303 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. INFORMATION TECHNOLOGY: $1 ,837,739 No Personnel Change Requests Adopted 2025: $1 ,784,461 / 2026 Pro forma: $1 ,867,462 No Capital Expenditure Requests ADOPTED • • $ 2.0MM SALARIES AND WAGES 1,007,035 1,198,668 1,263,559 1,249,166 1,761,993 PERSONNEL BENEFITS 416,678 507,848 512,827 512,827 OPERATING SUPPLIES 7,416 3,299 5,582 3,400 $ 1.6 MM FUEL 397 - 132 - INVENTORY - - 232 - MINOREQUIPMENT 13,058 6,209 8,929 2,750 $ 1.2 MM PROFESSIONAL SERVICES 62,336 8,550 24,068 10,050 COMMUNICATIONS 1,391 2,050 4,137 3,050 TRAVEL 8,563 11,250 5,268 8,700 $ 0.8 MM LEASES 95 173 35 175 INSURANCE 27,868 33,213 37,641 37,641 UTILITIES - - 25 _ $ 0.4 M M REPAIRS 297 300 190 450 75,746 MISCELLANEOUS 42,704 12,900 4,837 9,530 IIIIIIIIIIIIIIIIIN MAJOR EQUIPMENT - _ _ _ $ 0.0 MM Personnel Operating Paw- 2024 ACTUAL EXP a 2025 ADOPTED BUDGET Increases: Decreases: No Major Increase Intergovernmental Payments (Moved ETF) ■ 2026 PRO FORMA rw 2026 DEPT ENTRY INFORMATION TECHNOLOGY: $1 .,837.,739 No Personnel Change Requests Adopted 2025: $1,784,461 / 2026 Pro forma: $1,867,462 No Capital Expenditure Requests Personnel Operating 22% 2i3°1u 3% 7% 12% 6% 10% 4% -3% IT Central CJPs Public County Wide IT Central CJPs Public County Wide Capital All in 52% .36"/o 24% 20% 23`Yu 0% 3% 9% -6% IT Central C1Ps Public County Wide IT Central CJPs Public County Wide FACILITIES MAINTENANCE: $2,901 ,636 1 Personnel Change Requests Adopted 2025: $2,116,645 / 2026 Pro forma: $2,348,757 No Capital Expenditure Requests 25ADOPTED 26PROFORMA $ 2.0MM SALARIES AND WAGES 455,836 583,354 740,434 727,790 1,705,604 PERSONNEL BENEFITS 238,870 303,067 349,827 350,074 $ 1.6 MM OPERATING SUPPLIES 103,321 99,859 97,443 106,829 FUEL 3,059 2,752 4,325 5,114 MINOR EQUIPMENT 6,466 10,319 8,899 11,778 $ 1.2 MM 1,077,864 PROFESSIONAL SERVICES 199,390 370,235 252,878 707,324 COMMUNICATIONS 3,724 6,943 5,797 7,715 TRAVEL - 5,897 409 4,000 $ 0.8 MM TAXES 39 42 805 795 LEASES 3,360 3,531 4,049 4,050 INSURANCE 133,081 166,632 156,034 166,334 $ 0.4 MM UTILITIES 341,174 432,908 324,793 435,917 118,168 REPAIRS 44,417 130,245 228,626 248,760 MISCELLANEOUS 2,632 860 2,027 6,988 0.0 MM CAPTIAL BUILDING 13,325 - 122,897 68,456 Operating Personnel Capital CAPITAL IMPROVEMENT - - 46,212 46,212 Expense MAJOR EQUIPMENT - - 3,304 3,500 2024 ACTUAL EXP ■2025 ADOPTED BUDGET 2,901,636 ■ 2026 PRO FORMA ■2026 DEPT ENTRY Increases: Utilities Relocation Consultant Architect/Testing SAR/EOC Fire and Elevators FACILITIES MAINTENANCE: $2,901 ,636 1 Personnel Change Requests Adopted 2025: $2,116,645 / 2026 Pro forma: $2,348,757 No Capital Expenditure Requests Personnel Operating 39% 2$a/o 2_ 7% a 0 12% 6% 10% 4% Facilities Central CJPS Public County Wide Facilities Central CJPS Public County Wide Maintenance Maintenance Capital All in 42% 52% 24% 36% 9% 20% 23% 0% -6% Facilities Central CJPS Public County Wide Facilities Central CJPS Public County Wide Maintenance Maintenance FACILITIES MAINTENANCE: $2,901 ,636 1 Personnel Change Requests Adopted 2025: $2,116,645 / 2026 Pro forma: $2,348,757 No Capital Expenditure Requests Maintenance is requesting to hire anew Facilities 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. AIL- rotat Cost Facilities Director Additional Overlap for retiring director 68,241.62 Non-Departmental: $2,8331608 No Personnel Change Requests Adopted 2025: $2,553,405 / 2026 Pro forma: $2,610,237 No Capital Expenditure Requests ADOPTED 26PROFORMA 26 DEPT ENTRr $ 3.0MM SALARIES AND WAGES 127,897 153,434 143,153 166,078 PERSONNEL BENEFITS 54,246 70,062 59,005 73,451 OPERATING SUPPLIES 3,281 - 1,566 560 $ 2.4 MM 2,339,079 MINOR EQUIPMENT 2,629 5,000 907 5,000 PROFESSIONAL SERVICES 1,473,927 1,859,631 1,899,209 2,063,519 COMMUNICATIONS 22 - 9 - $ 1.8 MM TAXES 74 74 80 - LEASES - - - INSURANCE 49,119 175,000 216,056 225,000 $ 1.2 MM REPAIRS 2,655 - 921 - MISCELLANEOUS 35,649 45,000 46,332 45,000 CAPITALIZED LEASE 1,087,045 - 243,000 - $ 0.6 MM LEASE INSTALLMENT - 245,204 - 255,000 255,000 239,529 Grand Total 2,836,543 4i .0: . Increases: $ 0.0 M M - �� Ongoing Non-Departmental Support Includes: Humane Society County Emergency Medical Services Operating Debt Personnel Boys and Girls Club Human Society 2024 ACTUAL EXP m 2025 ADOPTED BUDGET Upper County Senior Center Upper County Senior Center 2026 PRO FORMA ■2026 DEPT ENTRY Upper County Transportation Share of Lower County Senior Center/Library Non-Departmental: $228332608 No Personnel Change Requests Adopted 2025: $2,553,405 / 2026 Pro forma: $2,610,237 No Capital Expenditure Requests Personnel Operating A22% 28% 7% 7% 12% 6% 12% 10% 4/o o Non Dept Central CJPs Public County Wide Non Dept Central CJPs Public County Wide Capital All in 52% 36% 24% 20% 23"/0 11% 9% 0 OMEW -6% Non Dept Central CJPs Public County Wide Non Dept Central CJPs Public County Wide PROSECUTOR - CIVIL: $194529900 No (6) Personnel Change Requests Adopted 2025: $1 ,405,680 / 2026 Pro forma: $1 ,464,210 No Capital Expenditure Requests 24 ACTUAL 25ADOPTED 26 PRO FORMA 26 DEPT ENTRY $ 1.6MM SALARIES AND WAGES 1,025,051 1,007,119 1,104,757 1,099,595 1,419,445 PERSONNEL BENEFITS 280,425 346,816 319,850 319,850 OPERATING SUPPLIES - - 912 - FUEL 104 150 _ $ 1.2 MM MINOR EQUIPMENT - - 365 - PROFESSIONAL SERVICES 7,607 50,000 30,296 30,000 COMMUNICATIONS 257 245 456 455 $ 0.8 MM TRAVEL - - 1,763 - LEASES - - 1,995 INSURANCE - 94 - REPAIRS - - 555 - $ 0.4 MM MISCELLANEOUS 1,885 1,500 3,016 3,000 ' 33,455 Increases: $ 0.0 MM No Major Increases Personnel Operating 2024 ACTUAL EXP rq 2025 ADOPTED BUDGET 2026 PRO FORMA i 2026 DEPT ENTRY PROSECUTOR - CIVIL: $1 ,4522900 No (6) Personnel Change Requests Adopted 2025: $1,405,680 / 2026 Pro forma: $1,464,210 No Capital Expenditure Requests Personnel Operating 22% 28°/0 5% 7% 12% 6% -35% 10% 4% Prosecutor Central CJPS Public County Wide Prosecutor Central C1Ps Public County Wide Civil Civil Capital All in 52% 0% 24% 36% 0 23°1° ° 20/o 3% 9/o -6% Prosecutor Central CJPS Public County Wide Prosecutor Central C1PS Public County Wide Civil Civil PROSECUTOR - CIVIL: $11452,900 No (6) Personnel Change Requests Adopted 2025: $1 ,405,680 / 2026 Pro forma: $1,464,210 No Capital Expenditure Requests Personnel requests to be reviewed with CJPS Family presentation. Included here for reference / awareness as administrative staff does assist the Civil side of the office. MIIIIIIIIIIIIIF Prosecutor Administrative Supervisor to range 22 Current Reclassification of current staff 16,410.95 Administrative to range 22 Current Reclassification of current staff 11,303.80 Chief Administrator to become Prosecutor's Admin Assistant Additional Reclassification of current staff 25,482.37 Chief Criminal Deputy to be placed at step 9 Current Reclassification of current staff 7,327.04 DPA 1-III Current ILA W City of ELLensburgfor Prosecution Services(20%) 58,894.42 LA 1-III Current ILA W City of ELLensburgfor Prosecution Services(20%) 38,139.00 HUMAN RESOURCES: $446,410 No Personnel Change Requests Adopted 2025: $424,081 / 2026 Pro forma: $456,844 g q ests No Capital Expenditure Requests 1111111 $ 0.8MM SALARIES AND WAGES 231,815 260,181 273,230 269,880 PERSONNEL BENEFITS 95,600 109,668 110,736 110,736 OPERATING SUPPLIES 2,735 2,000 1,972 MINOR EQUIPMENT 1, 0 650 35 500 400 350 PROFESSIONAL SERVICES 46,287 37,559 43,484 46,293 COMMUNICATIONS 369 611 601 TRAVEL 600 590 2,000 812 1,510 LEASES - - _ $ 0.4 M M 380,616 INSURANCE 7,085 8,420 9,646 REPAIRS 9,646 1,308 1,329 1,289 1,300 MISCELLANEOUS 4,633 1,814 14,673 mms= 4,495 Increases: First Aid Training/AED 65,794 $ 0.0 M M Personnel Operating 2024 ACTUAL EXP m 2025 ADOPTED BUDGET 2026 PRO FORMA a 2026 DEPT ENTRY HUMAN RESOURCES: $446,410 No Personnel Change Requests Adopted 2025: $424,081 / 2026 Pro forma: $456,844 No Capital Expenditure Requests Personnel Operating 22% 0 21% 2$% 3% 7% 12/0 6% 10% 4% Human Central C1Ps Public County Wide Human Central C1Ps Public County Wide Resources Resources Capital All in 52% 24% 36% 20% 23% 0% 5% 9% -6% Human Central CJPs Public County Wide Human Central CJPs Public County Wide Resources Resources NON -GENERAL FUND SPECIAL REVENUE / CAPITAL PROJECT / INTERNAL SERVICE DEPARTMENT EXPENSE COMPARISON SILOED GROWTH COMPARISON NARRATIVE & REQUESTS (OPTIONAL) TREASURER - INVESTMENT: $158,015 No (4) Personnel Change Requests Adopted 2025: $153,994 / 2026 Pro forma: $157,620 No Capital Expenditure Requests ADOPTED 26PROFORMA $ 0.2MM SALARIES AND WAGES 104,324 110,964 114,292 113,946 PERSONNEL BENEFITS 39,189 43,030 42,707 43,448 PROFESSIONAL SERVICES - - 35 35 157,394 LEASES - 370 370 REPAIRS 1,741 - - - MISCELLANEOUS - - 216 216 Grand Total 145,254 153,994 i 158,015 $ 0.1 M M Increases: No Major increase 621 $ 0.0 M M Special Revenue Fund Personnel Operating 100% Investment Officer Salary/10%Treasurer Salary 2024 ACTUAL EXP tq 2025 ADOPTED BUDGET Revenue from Investment Fees ($160K Projected) is sufficient to cover expense ■2026 PRO FORMA ■ 2026 DEPT ENTRY TREASURER - INVESTMENT: $158,015 No (4) Personnel Change Requests Adopted 2025: $153,994 / 2026 Pro forma: $157,620 No Capital Expenditure Requests Personnel Operating 22% 28% 2% 7% 0 0 6% 0% 10% 4% TR INV Central CJPS Public County Wide TR INV Central CJPs Public County Wirte Capital All in 52% 36% 24% 20% 23% 0% 3% 9% -6% TR INV Central CJPS Public County Wide TR INV Central CJPS Public County Wide CAPITAL IMPROVEMENT (BEET): $3,010,530 Updated Adopted 2025: $3,244,604 Transfers Out: $3.5 MM $1.75 MM (REET2)—Parks 3,010,530 $480 K-Jail Debt Service $3.0 MM $500 K—Transfer Station Debt Service $300 K- Grandstands Debit Service $2.5 MM Revenue �Expense —Balance $2.0 MM $12MM $ 1.5 MM $8MM � � � $1.0MM _ $4MM $0.5 MM $OMM $O.OMM 2025 2026 2027 Transfer Out Revenue is a 5%growth rate 2024 ACTUAL EXP 2025 ADOPTED BUDGET Jail Bonds commitment-2030 o 1 2026 PRO FORMA 2026 DEPT ENTRY REET 2"commitments"fall off after 2026 Enterprise Technology Fund: $2,411 ,483 Adopted 2025: $1,923,500 Enterprise Technology Fund is an internal service fund. The County's $2.4 MM network equipment, computer infrastructure, and enterprise-level software are managed through this fund. New purchases and rotations follow a $2.0 MM 2,001,483 structured funding schedule to ensure consistent maintenance and adequate financial planning for these essential assets. $ 1.6MM SOLID Funding Distribution $ 1.2 MM WASTE Total: $2.2MM CDS 3% $ 0.8 MM 6% PUBLIC 410,000 HEALTH $ 0.4 MM 9% $ 0.0 MM = ROAD GENERAL Operating Capital Expense 15% FUND 2024 ACTUAL EXP 2025 ADOPTED BUDGET 62% :�u 2026 PRO FORMA w 2026 DEPT ENTRY SELF INSURANCE (MEDICAL): $3,000,000 Adopted 2025: $3,000,000 Self-Funding Reserve Balance N $2.0 $1.90 $500 N c 'a o $1.80 $1.80 c in $1.8 $300 N $1.66 0 cu $1.6 $1.48 $100 ~ $1.43 m m +o $1.4 $(100) _ c $1.2 $(300) s U $1.0 $(500) Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 The County's Self Insurance Fund for employee medical benefits operates as an internal service fund. It is structured as a self-funded medical program, with contributions collected through employer side payroll rates. The fund was initially established with a $1.5 million investment. The County continues to manage the fund by carefully balancing financial sustainability with the upward pressures driving rate growth. CAPITAL PROJECTS: $21 ,736,294 Adopted 2025: $10,887,240 County Capital Projects (Excluding Public Works and Enterprise Funds) $ 24.0 MM are all captured within the Capital Projects Fund. This keeps the disruption 21,260,000 of the noncontinuing significant expenditures from impacting the analysis and comparison of the department/office operating budgets. The Fund $ 20.0 MM does not build a balance but acts similarly to a clearing account to hold and track funds that are dedicated to specified major projects. $ 16.0 MM $ 12.0 MM $ 8.0 MM Projects Underway 2026: $ 4.0 MM $13 MM Event Center Grandstands Renovation 476,294 $3.5 MM Jail Renovation / Repairs MM $2.7 MM Search and Rescue/ Emergency Operations Center Capital Expense Operating $2 MM Lower County Transfer Station Completion 2024 ACTUAL EXP ■2025 ADOPTED BUDGET $370 K Event Center RV Park 0 2026 PRO FORMA ■2026 DEPT ENTRY COUNTY CAPITAL PROJECT REQUESTS Excludes Public Works Fallowing Slide (Courthouse 1 Other Properties) intended for review at with Central Family Subsequent Project Slides intended for scope and review at the corresponding meeting COURTHOUSE PROJECTS CIP Project 2026 Requested Budget Grants Pending Loan TBD GenFund REET1 New CtHouse Notes Window glazing 700,000 700,000 Previous Request Lower District Bathroom Retile 15,000 ' 15,000 f Previous Request IT HVAC Replacement 35,000 35,000` KVEC Capital Fund Probation Security Window 30,000 30,000 Needed due to Move New Courthouse Consultant 1,000,000 1.000.000 Previous Request Grand Total 1,780,000 OTHER PROPERTIES 2026 Requested CIP Facility Project Budget Loan TBD GenFund REET1 Notes Consultant- j Consultant to Explore alternatives to MS Morris Sorenson Divestment 250,0001 250,000 Building Upper District Court HVAC Replacement 75,000 75,000I Grand Total 325,000 EVENT CENTER PROJECTS 2026 Requested Project Budget Grants Loan TBD Gen Fund 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 I 125,000 KVEC Capital Fund New Dirt 15,000 I:i,000 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 100,000 100,000 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 1,196,000 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 120,00C-1 120,000 Repeat Request Sheriff Police Dog 46,10C: Donation Iosed 11,10 $35K in Prop Mobile Command Post 550,00C: 100,00 $450K In Proposed Grant Solid Waste Compost Grinder 615,00C:1 615,0001 Temperature Probes 25,000� 25,000 Recycle Bins 60,00C> 60,000 Grand Total 1 231,10 700,000