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Home My WebLink About2025-10-13-budget-meeting-supporting-documents KITTITAS COUNTY COMMISSIONERS 2026 Budget Meeting Special Meeting Monday October 13, 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 Sheriff. 4. 2026 Preliminary Budget Discussion with Upper Kittitas County Senior Center. 5. Other Business -No Action to be taken 6.Concluded Created on 9/30/2025 7:37:20 AM General . Update Paper Deficit $6.3 MM $4.91 MM General Fund 5%Vacancy Savings $1.6 MM 24/25 Adopted Budget vs 2026 Preliminary Springwood Reduction $100 K Budget Sheriff Frozen Positions $361 K $51 MM 2025 Structural Deficit $4.7 MM $2.85 MM 2024 2026 $47 MM Top 5 General Fund Deficit Reductions: 2025 2026 $680K Airport- Removed $43 MM $500K Projects -Removed $361 K SH Positions /Jail Corporal/ LE Clerk/ Patrol Corporal $39 MM 2024 $215K Maintenance Budget Cuts $200K Springwood - Reduced to $100K with earmark $35 MM EXP REV Reminder: Requests (Projects / Personnel) are not included Paper Deficit 2025 Adopted Budget 2026 Preliminary_ What Can We Do? Expense 44,242,369 48,275,771 -interest to the General Fund Revenue (43,137,384) (43,810,838) -pro-Rated Office/Department reductions Transferin - Transfer Out 5,747,348 451,282 -Hiring Freeze Grand Total 6,852,333 4,916,215 Material Changes since 10/9/25: 3/10ths funding EOC/SAR Shortfall-$950K SHERIFF FAMILY REVIEW GENERALFUND FIRE MARSHAL SHERIFF EMERGENCY MANAGEMENT CRIMINAL JUSTICE 1/10T" MENTAL HEALTH 3/10T" CRIMINAL JUSTICE DRUG ENFORCEMENT RESERVE FORFEITED DRUG PROCEEDS 2026 Expense Budget: $163.5 MM 2026 Revenue Budget: $143.8 MM Sheriff: $22.2 MM Sheriff: $8.5 MM *Interfund Transfers are intentionally omitted from County Wide Expense views Public Health Public 7% Health Central Central Public 25% !o 20% 15% Public 32% CJ PS 7% CJPS 9% Sheriff 6% Public Works 31% Sheriff 13% Public Works 29% Central $40.5 MM Central $28.3 MM CJPS $15.7 MM UPS $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. fPublic Health $20.8 MM Public Health $8.7 MM' Preliminary Budget Total $163.5 MM Preliminary Budget Total $143.8 MM 2026 Sheriff Family Expense Budget: $22.2 MM 1/10TH 3/10TH MENTAL CRIMINAL HEALTH JUSTICE 1% 14% Sheriff- By Fund GENERAL FUND $ 18.82 MM 3/10TH CRIMINAL JUSTICE $3.13 MM 1/10TH MENTAL HEALTH TAX $0.27 MM DRUG ENFORCEMENT RESERVE $0.01 MM FORFEITED DRUG PROCEEDS $ 0.01 MM TOTAL S 22.23 MM GENERAL FUND 85% 2026 Sheriff Family General Fund Expense Budget: $18.8 MM GRANTS 3% Sheriff-Generat Fond - Department 0 CORRECTIONS CORRECTIONS $7.14 MM ADMINISTRATION 38% LAW ENFORCEMENT $7.14 MM 15% ADMINISTRATION $2.84 MM GRANTS $0.62 MM OTHER $ 0.38 MM FIRE MARSHAL $ 0.37 MM EMERGENCY MANAGEMENT $ 0.27 MM LAW AND JUSTICE COUNCIL $0.05 MM TOTAL. $ 18.82MM LAW ENFORCEMENT 38% 2026 Sheriff Family Expense Budget: $22.2 MM Sheriff Family Sheriff Dept Operating Total Exp$22.2 MM $5.7 MM CORRECTIONS $2.2 MM $ 15.0 MM ADMINISTRATION $1.5 MM LAW ENFORCEMENT -' $ 1.3 MM $6.1 MM GRANTS $0.5 MM $ 1.1 MM EVERYTHING ELSE $0.2 MM Personnel Operating Capital Expense Sheriff Family Personnel Personnel costs are distributed between two funds. $15 MM Approximately 15% is distributed to the 3/10ths Criminal Justice Sales Tax fund and the remainder is in the General o SHERIFF E $2.2MM Fund. The Sheriff's Office proper makes up over 90% of the M operating costs within the Family. That distribution across department functions is pictured to the upper right. SHERIFF $ 12.3 MM Capital Expenditures are almost exclusively vehicle and equipment related. Over 90% correlating to the General U. FIRE MARSHAL $0.3 MM Fund. � EMERGENCY MANAGEMENT $0.2 MM 2026 Sheriff Family Expense Budget: $22.2 MM Sheriff Family Silos -Growth 2025:$19.68 MM/2026:$22.2 MM $24 MM 2026 $16 MM 202s Sheriff Family Department- Growth 2025 2025 $12 MM $18 MM $8 MM $12 MM $4MM $6MM $0 MM ' $0 MM Personnel Operating Capital Expense SHERIFF FIRE MARSHAL EMERGENCY LAW AND MANAGEMENT JUSTICE COUNCIL The Growth Comparisons above are between the 2025 adopted budget and the 2026 requested budget. Most of the growth is contained within the personnel category. An important note is the 2025 budget was adopted prior to the finalization of the union negotiations, and the Law Enforcement groups received material increases amounting to approximately$1.7MM over the adopted budget. With this detail in mind and the freezing of the three positions,the appearance of growth in the personnel category is significantly reduced. 2020_Sheriff Family Revenue Projection: $8.5 MM Family Revenue -Type PERMITS Sheriff Family Type- Growth 2% $4 MM INTERGOV CHARGES 2026 20% FOR SERVICE $3 MM 2025 40% $2 MM TAXES (1/10TH) $1 MM I - 36% Central Service-Type $0 MM 01:71 i CHARGES FOR SERVICE $3.40 MM TAXES(1/10THS) $3.07 MM INTERGOVERNMENTAL $ 1.69 MM PERMITS $0.18 MM OTHER $0.15 MM Total $8.49 MM *3/10T"Sales Tax Included with UPS Extended Family Group—Larger%Shared with Group GENERAL FUND & SPECEIAL REVENUE FUND SHERIFF FAMILY/DEPARTMENTS&OFFICES GENERAL FUND FIRE MARSHAL EMERGENCY MANAGEMENT SHERIFF 3/10T" CRIMINALJUSTICE FIRE MARSHAL: $366,401 No PersonneL Change Requests Adopted 2025: $327,547 / 2026 Pro forma: $379,767 No Capital Expenditure Requests ADOPTED 26PROFORMA $400K SALARIES AND WAGES 172,922 189,306 221,045 212,201 PERSONNEL BENEFITS 67,767 75,828 77,017 77,017 OPERATING SUPPLIES 2,687 2,500 2,852 2,500 FUEL 7,967 10,357 8,129 6,500 $ 300 K 289,21s MINOR EQUIPMENT 6,483 5,000 5,393 5,311 PROFESSIONAL SERVICES 6,458 11,804 14,345 11,917 COMMUNICATIONS 2,329 3,323 2,933 2,933 TRAVEL 2,292 5,000 3,917 3,917 $ 200 K LEASES 8,106 6,792 7,736 7,737 INSURANCE 6,401 7,768 8,134 8,134 UTILITIES - 100 29 - REPAIRS 8,543 2,631 4,745 4,741 $ 100 K MISCELLANEOUS 5,557 7,138 6,656 6,656 60,346 MAJOR EQUIPMENT 6,674 - 16,836 16,837 366,401 16,837 Increases: $ 0 K 7M No Major Increases Personnel Operating Capital Expense 2024 ACTUAL EXP w 2025 ADOPTED BUDGET n 2026 PRO FORMA ■2026 DEPT ENTRY EMERGENCY MANAGEMENT: $273,539 No Personnel Change Requests Adopted 2025: $282,711 / 2026 Pro forma: $380,388 No Capital Expenditure Requests ADOPTED • • • • $ 250K SALARIES AND WAGES 138,424 154,604 165,555 165,194 224,931 PERSONNEL BENEFITS 50,303 57,304 65,794 59,737 OPERATING SUPPLIES 1,422 869 2,470 698 $ 200 K FUEL 1,336 2,115 1,592 1,592 MINOR EQUIPMENT 32,916 14,005 33,774 1,170 PROFESSIONAL SERVICES 859 810 65,749 652 $ 150 K COMMUNICATIONS 4,563 7,350 4,113 4,113 TRAVEL 3,605 4,000 8,207 7,459 OPERATING ASSESSMENTS - 12 4 4 $ 100 K LEASES 11,274 2,376 8,967 11,274 UTILITIES 2,412 15,000 2,147 2,147 48,6U8 REPAIRS - 1,000 177 177 $ 50 K MISCELLANEOUS 21,763 23,267 15,992 19,322 MAJOR EQUIPMENT 8,518 - 5,848 - Grand $ OK - J Personnel Operating Capital Increases: Expense No Major Increases 2024 ACTUAL EXP 2025 ADOPTED BUDGET Decrease to Grant Funding m 2026 PRO FORMA m 2026 DEPT ENTRY SHERIFF: $18,121 ,760 No Personnel Change Requests Adopted 2025: $16,126,325 / 2026 Pro forma: $16,887,946 4 Capital Expenditure Requests General Fund Only ADOPTED •O O• $ 14.0MM SALARIES AND WAGES 6,977,185 7,661,962 8,807,934 8,876,256 12,305,762 PERSONNEL BENEFITS 2,782,757 3,048,123 3,381,325 3,429,506 $ 12.0 MM OPERATING SUPPLIES 337,292 516,789 330,169 448,054 FUEL 190,209 191,759 170,615 170,512 $ 10.0 MM MINOR EQUIPMENT 259,421 282,455 307,505 360,198 PROFESSIONAL SERVICES 2,679,437 2,855,202 2,361,651 2,688,337 $ 8.0 MM COMMUNICATIONS 66,982 82,690 90,364 91,509 TRAVEL 47,657 60,628 37,761 53,907 $ 6.0 MM TAXES 1,399 1,314 1,171 1,171 4,904,668 LEASES 71,907 90,238 54,356 54,331 INSURANCE 352,785 414,241 494,100 494,196 $ 4.0 MM UTILITIES 15,066 17,718 14,737 18,002 REPAIRS 180,947 232,575 156,217 213,826 $ 2.0 MM 911,330 MISCELLANEOUS 123,811 109,626 94,999 147,305 CAPTIAL BUILDING 94,173 15,000 58,573 58,572 $ 0.0 MM MAJOR EQUIPMENT 193,095 531,004 489,281 788,758 Personnel Operating Capital CAPITAL LEASES 13,491 - 37,190 64,000 Expense Grand Total 14,387,613 16,111,325 •46 1 2024 ACTUAL EXP 2025 ADOPTED BUDGET Increases: 2 Enterprise Detective Vehicles i 2026 PRO FORMA i;A 2026 DEPT ENTRY Increased Food Costs(Corrections) IT Capital Projects(2) 5 vehicle replacements Evidence Room Organization Axon Cameras and Tasers SHERIFF: $3, 134,420 No Personnel Change Requests Adopted 2025: $2,868,492 / 2026 Pro forma: $3,025,559 No (4) Capital Expenditure Requests 3/10ths Fund Only $ 3.0 MM ADOPTED •O O• SALARIES AND WAGES 1,129,695 1,262,760 1,621,955 1,577753 2,186,145 PERSONNEL BENEFITS 424,923 499,379 607,429 608:392 $ 2.0 MM OPERATING SUPPLIES 48,525 40,384 43,660 42,913 FUEL 28,980 47,836 36,620 36,620 $ 1.0 MM 774,263 MINOR EQUIPMENT 51,954 49,457 46,499 53,058 PROFESSIONAL SERVICES 380,342 540,741 390,264 447,809 ��12 COMMUNICATIONS 14,122 12,520 14,558 13,231 $ 0.0 MM TRAVEL 6,249 7,667 6,764 6,040 Personnel Operating Capital LEASES 3,499 3,821 6,085 - Expense INSURANCE 33,551 34,605 62,868 62,868 2024 ACTUAL EXP m 2025 ADOPTED BUDGET REPAIRS 20,788 18,000 13,194 13,194 2026 PRO FORMA ■2026 DEPT ENTRY MISCELLANEOUS 24,875 33,067 28,291 42,415 MAJOR EQUIPMENT 243,664 318,255 147,372 174,012 $5 MM CAPITAL LEASE - - 56,115 o i �i Increases: $3 MM Intergovernmental Service *In 23 and 26 the increase of expense in IT Capital Projects excess of revenue reflective of one time $0 MM Axon Cameras and Tasers Capital Investment. 2026 Funding of the ECO/SAR building fund level transfer- 2022 2023 2024 2025 2026 not highlighted above. EXP/REV Comparison 24 YE Cash/Inv=$4.7 MM SHERIFF: $21 ,301 ,745 No Personnel Change Requests Adopted 2025: $18,979,817 / 2026 Pro forma: $19,882,147 No (4) Capital Expenditure Requests ALL Funds Division Expense Distribution Fund Expense Distribution Division Expense Growth 3/10th CJ Other Law Enforcement 15% 10.0 MM o 8,720,466 8�0 40% Administration 7.5 MM 7,395,375 18% 5.0 MM , 3,584,091 Corrections General Fund 34% 85% 2.5 MM 1,601,813 0.0 MM - The distribution of expenses between the General Fund and the 3/10ths `o� �V1 Fund has remained consistent over the past fouryears. Duringthis period, the Sheriff's Office total expense growth has averaged approximately 12%. dot act ��` Concurrently, recent revenue increases have contributed to an average ,�•� growth rate approaching 10%.When evaluating these increases, it is \,1 important to consider the overall scale in correlation to the percentage increase. 2025 ADOPTED BUDGET ■2026 PRO FORMA ■2026 DEPT ENTRY CAPITAL REQUESTS Excludes Public Works In the following Slides (4 Projects / 2 Equipment) are intended for review with Sheriff Family Subsequent Project Slides intended for scope and are to be reviewed at the corresponding family meeting 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 3,685,000 1,186,000 950,000 1,549,000 Mini Splits 75,000 75,000 Grand Total 1,196,000 175,000 950,000 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 120,000 120,00[ Repeat Request Sheriff Police Dog 46,100 11,10( $35K in Proposed Donation Mobile Command Post SS0,00o 100,00(� $450K In Proposed Grant Solid Waste Compost Grinder 615,000 615,000 Temperature Probes 25,000 25,000 Recycle Bins 60,000 60,000 Grand Total 231,10[ 700,000, COURTHOUSE PROJECTS CEP Project 2026 Requested Budget Grants Pending Loan TBD GenFund REETI New CtHouse Notes Window glazing PFeyiebis Reque5t IT HVAC Replacement 35,000 35,000 Server Room Probation Security Window 30,000 I 30,000 I Needed due to move NOVO1 :if�A I _4100%_ Grand Total 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 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 15,000 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 I 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