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Home My WebLink AboutBudget Meeting 10_30_COR General Fund 24/ 25 Adopted Budget vs 2026 Preliminary Budget $51 MM 2025 2024 2026 Paper Deficit $3.3 MM $47 MM 4% Vacancy Savings $1 .3 MM 2026 Springwood Reduction $100 K $43 MM 2025 Structural Deficit $1 .9 MM $39 MM 2024 Recap: $35 MM -Requests: Personnel / Projects -Interest to General Fund -Frozen Positions Paper Deficit 2025 Adopted Budget 2026 Preliminary -Pro-Rated reductions — 2% Across Budget Families -Hiring Freeze Expense 44,242,369 47,576,094 -Benefit Rate / Personnel Adjustments Revenue (43,137,384) (44,738,838) Transfer In - - Transfer Out 5,747,348 451,282 Grand Total 6,852,333 3,288,538 2026 Strategic Priorities Net Zero Budget Simulation: Structural Deficit Correction While Finance actively modeled a net zero budget to align ongoing costs with regular revenues—helping to identify inefficiencies, prioritize essential services, and support long-term financial balance—we found that achieving a zero-deficit position in the first year would have caused too great an operational impact. As a result, we recognized the need for a phased approach toward financial equilibrium. Sustainable Personnel Cost Management: 70%+ of Revenue to Staffing With personnel costs now projected to exceed 70% of available General Fund revenue, we recognize the resulting limitation on financial flexibility. Managing staffing growth remains a key area of focus, and continued effort is required to balance staffing levels and compensation with both strategic priorities and long-term financial sustainability. Strategic Space Utilization: Aging Infrastructure, No Replacement Savings Many County facilities have exceeded their intended lifespan, and while there is no clear path for replacement, it remains a Long-term priority. Optimizing existing space through improved allocation, consolidation, and reconfiguration is essential to meet current and future operational needs. The decisions we make today are the beginning of a long journey toward the necessary transitions in divestiture, consolidation, and replacement planning. Maximize Dedicated Reserves: Address Current Pressures, Share Burden Significant progress has been made toward the strategic use of reserves, allowing greater flexibility to address immediate challenges while managing financial impacts over time. Improved visibility and forward planning have led to more efficient utilization of restricted revenues, helping maintain stability and support key transitions without placing undue pressure on the General Fund Budgets. PERSONNEL REQUESTS - Denied L Maw Chief Criminal Deputyto step 9 Current Reclassification of current staff 7,327 0 Chief Administrator to Pros. Admin Asst. Current Reclassification of current staff 25,195 HAdministrative Supervisor 1 to range 22 Current Reclassification of current staff 16,411 0 Administrative Supervisor 2 to range 22 Current Reclassification of current staff 11,304 a Total 60,237 Accountant I Current Reclassification of current staff 8,117 Accountant II 1 Current Reclassification of current staff 8,471 H Accountant II 2 Current Reclassification of current staff 12,244 Accountant II 3 (20% 001 fund) Current Reclassification of current staff 2,669 ~ Accountant II 3 (80% 122 fund) Current Reclassification of current staff 10,677 Total 42,178 Land Use & Recreational Planner Current Reclassification of current staff 4,086 0 Lead Permit Technician Current Reclassification of current staff 8,825 U Total 12,911 L) H Lead 1 Current Reclassification of current staff 10,977 L 0 a Lead 2 Current Reclassification of current staff 11,072 Total 22,049 $137,375 PERSONNEL REQUESTS - Approved and Postponed Approved Personnel Requests Auditor Chief Administrator Additional Overlap for retiring administrator 35,268 Facilities Director Additional Overlap for retiring director 68,242 Solid Waste Director Additional Overlap for retiring director 68,242 Total 171,751 Additions by Funding Source: General Fund: $104 K / Solid Waste: $68 K Postponed Personnel Requests Defense Attorney III Additional New Position to support caseload (1 DA) 196,652 Legal Assistant III Additional New Position to support caseload (1 DA) 97,301 a o Total 293,953 0 DPA II Additional City of Ellensburg Prosecution Services (20%) 31,731 U U 0 LS III Additional City of Ellensburg Prosecution Services (0%) - Total 31,731 $325,684 MbM • • • • - ' 1 - * ' R111111 ANN e Sheriff Admin Generator Replacement REET 100,000 Needs further evaluation by an electrical engineer a� EOC/SAR Building Phase 1 3/10th - Grant - REET 3,685,000 3/10ths funding covers increases in project expense N Jail Facility Renovation 1/10th Jail Reserver 3,500,000 Continuation of current project Police Dog General Fund - External Partner 46,100 35K in donation a� � N Upper District HVAC Replacement REET 75,000 0 Grandstands Replacement Grants - Loan - LTAC - REET 13,000,000 RV Park Utility Installation Grant 373,000 V South Grandstands Decking KVEC Capital Fund 125,000 a� New Dirt KVEC Capital Fund 15,000 W Electrical Upgrade REET 50,000 Transfer Station LC Loan - Solid Waste 2,000,000 Close out of Project Transfer Station UC - Entrance Updates Solid Waste 850,000 H Old Transfer Station Phase 1 Testing 200,000 Electrical Connections Solid Waste 30,000 New Leachate Pond Solid Waste 400,000 C Compost Grinder Solid Waste 615,000 Cn Temperature Probes Solid Waste 25,000 Recycle Bins Solid Waste 60,000 $ 25,149,100 Additions by Funding Source: General Fund: $11 K / REET: $290 K PROJECT REQUESTS - Denied and Postponed WRI I NMI 7Window 0 .azing TBD 700,000 Previous Request ict Bathroom Retile TBD 15,000 Able to be completed in 2025 New Courthouse Consultant TBD 1,000,000 Previous Request $ 1,715,000 ' � � � Mini Splits TBD 25,000 More information needed Mini Splits TBD 75,000 More information needed Tractor TBD 120,000 Possibility of an interfund rental Morris Sorenson Consultant TBD 250,000 More information needed $470,000 Non-Staffed County Funds Youth Sports Public Facilities Recreation Trial Court Improvements In response to fiscal pressures on the General Fund, Commissioners authorized Auditor Cent Doc the reallocation of interest income from the majority of non-staffed county funds Drug Enforcement to the General Fund. This approach recognizes that non-staffed funds experience Domestic Violence a lower operational impact and can better accommodate the adjustment. A Lodging Tax forthcoming resolution will finalize this commitment, but presently a County Capital Improvements conservative estimate identifies an additional $750 K in revenue. Facilities Replacement & Repair (New Courthouse) KVEC Capital Improvement Unemployment Compensation Enterprise Technology Vacant Position Frozen and Expense Budget Reductions The strategy to reduce the General Fund deficit evolved into two phases this budget cycle. Phase 1 produced approximately $2 million in savings through a combination of measures, including removal of the 2026 Airport subsidy, reallocation of project funding away from the General Fund, position freezes within the Sheriff's Office, and reductions in Maintenance expenses. Together with redirected interest earnings, these steps made significant progress toward a more sustainable short term structural deficit target of $2 million. In response to ongoing funding requests, the BOCC initiated a second phase, directing an additional 2% reduction across each of the three budget families. While not every department was able to achieve the full target, considerable overall progress was made. CENTRAL CJPs Department/Office Expense Revenue Total TARGET % Department/Office Expense Revenue Total TARGET Auditor 11,925 11,925 210,761 102% Sheriff 86,889 160,000 246,889 587,104 59% IT 24,289 24,289 Lower District 20,000 20,000 H R 4,500 4,500 Juvenile 2,300 2,300 Maintenance 175,000 175,000 Clerk 16,402 16,402 Total 215,714 - 215,714 Prosecutor 30,000 30,000 Superior Court 5,000 5,000 PUBLIC Public Defense 25,000 25,000 Department/Office Expense Revenue Total TARGET % Total 185,591 160,000 345,591 Auditor 13,586 13,586 167,798 102% Assessor 8,730 8,730 Events Center 25,070 25,070 Treasurer 27,471 27,471 Commissioner 5,596 5,596 CDS 90,000 90,000 Total Cuts 2%Target Total 170,453 1 731,758 965,663 76% Vacant Position Frozen and Expense Budget Reductions Reductions to the General Fund deficit were achieved through targeted adjustments to both expenditures and revenues. Vacant Positions — Unfunded for 2026 The following graphic illustrates the shifts on each side of the ledger. I rem. tore CODE ENFORCEMENT TECHNICIAN 89,520 General $51 MM C - $1.9 MM V Total 89,520 PATROL DEPUTY 126,982 General WE JAIL DEPUTY 99,821 General $48 MM a� LAW ENFORCEMENT CLERK 81,154 General cn RECEPTIONIST 80,166 General Total 388,123 $45 MM + $1.2 MM EQUIPMENT OPERATOR 104,394 Road c FISCAL ANALYST 118,958 Road °C Total 223,352 $ 700,995 $42 MM The above table captures the positions that will be unfunded but remain on the roster for 2026. $39 MM Expense Revenue Changes to General Fund Deficit Since Preliminary Budget