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HomeMy WebLinkAboutCentral Family Presentation 1 10/5 General Fund Paper Deficit $3.6 MM 25/26Adopted vs 2027 Preliminary Budget 6% Vacancy Savings $2.1 MM Structural Deficit $1 .5 MM $ 60 MM Top General Fund Changes Since Preliminary Budget: 2025 2027 —$275K Risk Pool Renewal Adjustment (Included) $ 50 MM 2026 2027 —$600K Benefits Adjustment (Working to Reduce/not Included) 2025 2026 —PILT Revenues What is driving the pressure: $40 MM a Compensation growth outpacing recurring revenue • Growing population and service demands • Aging infrastructure / deferred maintenance $ 30 MM 0 Rising insurance costs EXPENSE REVENUE Potential responses: Paper Deficit 2026 Adopted Budget 2027 Preliminary 0 Prioritize: Direct limited recurring resources toward core County services Expense 47,578,196 50,312,887 and highest-priority needs Revenue (44,739,193) (47,599,691) 0 Right-size: Evaluate staffing and service levels against workload, demand, Transfer In - - and sustainable funding Transfer Out 451,282 887,048 0 Recover: Identify appropriate opportunities to recover the cost of services Grand Total 3,290,285 3,600,244 where legally and operationally appropriate * Reminder Requests (Project/Personnel) not included Sequence: Use capital reserves and one-time resources strategically while avoiding reliance on them for recurring costs 2 10/5 Risk Pool Insurance Update ■ CRIME ■ CYBER ■ LIABILITY PROPERTY TERRORISM Grand $ 3MM YEAR CRIME CYBER LIABILITY PROPERTY 2019 - 3,910 514,525 63,583 1,400 583,418 2020 - 5,673 662,322 111,753 1,557 781,305 $ 2MM 2021 - 8,594 700,470 125,152 1,557 835,773 2022 1,223 21,550 786,395 143,512 1,577 954,257 2023 1,304 24,080 1,112,949 163,297 1,645 1,303,275 $ 1 MM 2024 1,304 24,560 1,316,600 215,489 2,000 1,559,953 2025 1,297 24,922 1,436,433 203,285 2,075 1,668,012 2026 1,322 24,922 2,131,929 201,852 2,192 2,362,217 $ OMM 2019 2020 2021 2022 2023 2024 2025 2026 2027 *2027 based on current estimates from WCRP Liability Insurance Costs Are Rising Washington's liability environment exposes local governments to significant tort risk without a statutory capon damages. WCRP has experienced increased claim activity, higher loss costs and rising reinsurance expenses, resulting in substantially higher costs to member counties. WCRP's liability reinsurance and excess premiums increased from $4.5 MM in FY2020 to $15.2 MM in FY2025 an increase of approximately 239%. 3 10/5 CENTRAL SERVICES FAMILY A consolidated view of the County's core administrative and internal support functions. This allows the Board to: • Evaluate total internal/central-service costs • Identify efficiency opportunities • Consider resource shifts across functions • Evaluate staffing and service capacity as a whole This Family previously included Treasurer Investments and Prosecutor Civil; both functions have since been moved to the same Family as the remainder of their respective offices (Public and CJPS) for consistency and convenience. GENERAL FUND DEBT SERVICE AUDITOR - FINANCE CAPITAL IMPROVEMENTS (REET) COMMISSIONERS - WELLNESS CAPITAL PROJECTS INFORMATION TECHNOLOGY UNEMPLOYMENT COMPENSATION FACILITIES MAINTENANCE ENTERPRISE TECHNOLOGY FUND NON-DEPARTMENTAL SELF INSURANCE FUND HUMAN RESOURCES POST EMPLOYMENT BENEFITS 4 10/5 2027 Expense Budget: $ 145 . 6 MM Central Family: $18.9 MM *Interfund Transfers are intentionally omitted from County Wide Expense views CENTRAL 13% CAPITAL 16% PUBLIC WORKS 33% CJPS INSURANCE 'ERSONNEL 13% 6% 38% SUPPLIES 4% SHERIFF PUBLIC HEALTH 16% 6% PUBLIC SERVICES 19% 36% kfAMILYGROUPING 2026 BUDGET 2027 CENTRAL $38.5 MM $ 18.9 MM • TYPE 2026 : CJPS $ 16.4MM $ 19.4MM SHERIFF $22.0 MM $23.7 MM PUBLIC $25.8 MM $27.5 MM SUPPLIES PUBLIC HEALTH $ 10.6 MM $8.2 MM INSURANCE $5.4 MM $7.9 MM PUBLIC WORKS $50.5 MM $47.9 MM CAPITAL $49.9 MM $23.9 MM TOTAL $163.9 MM $145.6 M M Total 5 10/5 2027 Revenue Budget: $ 137 . 3 MM *Interfund Transfers are intentionally omitted from County Wide Expense views MISC/INTEREST SOLID WASTE 6% 7% INTERNAL SERVICE GENERAL FUND 8% 35% GOODS/SERVICE TAXES 23% 41% ROAD 13% INTER GOVERNMENT MINOR SPEC REV CAPITAL IMP 27% 16% 14% 2026 BUDGET 2027 PRELIMINARY- GENERAL FUND $47.6 MM TAXES $54.4 MM $56.9 MM CAPITAL IMP $19.9 MM INTER GOVERNMENT $49.9 MM $36.9 MM MINOR SPEC REV $22.6 MM GOODS/SERVICE $28.2 MM $31.1 MM ROAD $17.2 MM LICENSE/PERMIT $2.4 MM $2.4 MM INTERNAL SERVICE $11.0 MM FINES $1.0 MM $ 1.1 MM SOLID WASTE $9.8 MM MISC/INTEREST $8.1 MM $8.3 MM 911 KITTCOM $5.1 MM SURPLUS $0.2 MM $0.5 MM 3/10TH CJ $4.1 MM TOTAL $144.2 MM $137.3 M M Total $137.3 MM_ 6 10/5 2027 Central Family Expense Budget: $ 18 . 9 MM Internal Transfers Out: $2.2 MM Total: $21 . 1 MM REET CAPITAL PROJECTS 7% 5% DEBT SERVICE CENTRAL SERVICES BY FUND . BUDGET ' • 8% GENERAL FUND $9.2 MM $9.7 MM SELF INSURANCE $ 3.0 MM $4.9 MM GENERAL ENTERPRISE TECHNOLOGY $ 2.2 MM $2.2 MM ENTERPRISE FUND DEBT SERVICE $ 1.7 MM $ 1.8 MM TECHNOLOGY 46% CAPITAL IMPROVEMENTS (BEET) $ 2.5 MM $ 1.5 MM 11% CAPITAL PROJECTS $22.7 MM $ 1.0 MM Grand Total $41.3 MM $21.1 MM SELF INSURANCE 23% 7 10/5 2027 Central Family General Fund Expense Budget: $9 . 0 MM Internal Transfers Out: $700K Total: $9.7 MM AUDITOR 13% NON- DEPARTMENTAL 35% CENTRAL SERVICES- GENERAL FUND • • NON-DEPARTMENTAL $3.0 MM $3.3 MM FACILITIES MAINTENANCE $2.9 MM $ 2.6 MM INFORMATION INFORMATION TECHNOLOGY $ 1.8 MM $2.0 MM TECHNOLOGY AUDITOR $ 1.0 MM $ 1.2 MM 20% HUMAN RESOURCES $ 0.4 MM $ 0.5 MM LEOFF 1 $ 25 K $35 K EMPLOYEE WELLNESS $21 K $25 K FACILITIES MAINTENANCE Grand Total $9.2 MM $9.7 MM 27% *GF makes up 46% Family Exp 8 10/5 2027 Central Family Expense Budget: $ 18 . 9 MM Internal Transfers Out: $2.2 MM Total: $21 . 1 MM CS FAMILY SILOS - GROWTH 2026: $41.4 MM /2027 $21.1 MM CS FAMILY GENERAL FUND - GROWTH $23.0 MM 2026: $9.2 M M /2027 $9.7 M M $13.9 MM $15.1 MM NON-DEPARTMENTAL $3.3 MM Z11ww$3.0MM $4.5MM $4.7MM $2.6MM $1.3 MM 711L FACILITIES MAINTENANCE $2,9 MM CAPITAL OPERATING PERSONNEL INFORMATION $2.0MM p TECHNOLOGY $1.8 MM ■ 2026 BUDGET ❑ 2027 PRELIMINARY z U_ $22.7 MM Q AUDITOR $1.2 MM CS FAMILY FUNDS - GROWTH LU $1.0MM w 2026: $41.4 M M /2027 $21.1 M M z w (D HUMAN RESOURCES $0.5 6 $ $9.2 MM $9.6 M M LEOFF 1 $35 K $25K $4.9 MM $3.0 MM $2.2 MM $2.2 MM $1.7 MM $1.8 MM $2,5 M 1.5 MM $1.0 MM EMPLOYEE WELLNESS $21 K GENERAL SELF ENTERPRISE DEBT SERVICE REET CAPITAL FUND INSURANCE TECHNOLOGY PROJECTS 9 10/5 2027 Central Family Expense Budget: $ 18 . 9 MM Internal Transfers Out: $2.2 MM Total: $21 .1 MM ■2024 ■2025 ■2026 ❑2027 CS FAMILY PERSONNEL 16 $4.7 MM 14.0 14 12 $ 1.9MM INFORMATION TECHNOLOGY 10 $ 1.8MM 8.0 6.0 09 VEY 6 AUDITOR mmi $ 10MM 4 2.6 w 2 p .9 MM FACILITIES MAINTENANCE $ 0 cc $ 1.1 MM Millw Auditor Human Resources Maintenance Non-Departmental a HUMAN RESOURCES $ 0.4 MM Over the past four years, the Central Family has added 2.1 $0.4 MM FTEs—a Project Manager in the Auditor's Office, plus 0.5 FTE in Maintenance and 0.6 FTE in EMS. As the primary cost $ 0.3 MM center for Auditor, IT, HR, and Maintenance functions, this NON-DEPARTMENTAL $ 0.2 MM represents a large portion of the Central Family's ongoing General Fund commitment outside of subsidy transfers. Staffing growth within the family is therefore an important area for evaluation, particularly as additional FTEs may ❑ 2027 PRELIMINARY ■2026 BUDGET reflect an increasing need for internal service capacity. m i ors GENERAL FUND CENTRAL SERVICES FAMILY / DEPARTMENTS & OFFICES SILOED RELATIVE GROWTH COMPARISON DEPARTMENT EXPENSE COMPARISON 11 10/5 County Families Growth Comparisons 2025 Budget / 2026 Budget / 2027 Preliminary (When % is omitted exceeds scale) Personnel Operating 64% 55% 0 0 12% 11 /0 8%MA77� 5% 11 /0 9% 4% 6% 7% 8% 9% 29% 17% 15/0 0 17% 19% F—F_ - k5% -2% -1% -1 Central CJPS Public Countywide Central CJPS Public Countywide Capital All-in 158% 79% 98% 91% 50% 36% 32% 19% 8% 12% 13% 11% 19% 2% 9% -51 -51 -94% Central CJPS Public Countywide Central CJPS Public Countywide 12 10/5 AUDITOR - FINANCE : $ 1 , 217, 701 No Personnel Change Requests 2025 Actual: $1 ,071 ,102 / 2026 Budget: $1 ,0201714 No Capital Expenditure Requests Personnel Operating 20% 64% 12% 11% 8% 7% 8% 9% 35% EL20/o 4% 11% 17% 17% 19% 3 5% -4% -9% AUDITOR FINANCE Central Countywide AUDITOR FINANCE Central Countywide Capital All-in 158% 79% 98% 12i] 32/0 13% ° 19% 11% 19% ° 2/o 0% 0% 0% 9% I I -51% MMIL -51 AUDITOR FINANCE Central -94% Countywide AUDITOR FINANCE Central Countywide 13 10/5 AUDITOR - FINANCE : $ 1 , 217, 701 No Personnel Change Requests 2025 Actual: $1 ,071 ,102 / 2026 Budget: $1 ,0201714 No Capital Expenditure Requests 2025 ACTUAL 2026 BUDGET 2027 PRELIMINARY $ 1.5MM Personnel 948,864 986,869 1,186,901 Salaries 716,560 739,202 873,491 Benefits 232,304 247,667 313,410 1,186,901 Supplies 1,863 4,106 5,600 Operating Supplies 1,863 2,638 4,100 $ 1.0 MM Minor Equipment - 1,468 1,500 Services 119,985 29,739 25,200 Professional Service 37,584 16,834 13,200 Communications 5,108 6,100 5,500 Travel 9,928 2,005 2,500 $ 0.5 MM Miscellaneous 67,365 4,800 4,000 Insurance - - - Capital - - - 5,600 11[25,200 Grand Total 1,070,712 1,020, 714 1,217,701 $ 0.0 MM Personnel Supplies Services Insurance Capital Increases: Mid 2026 Addition Project Manager Position - $139K ■ 2025 ACTUAL ■ 2026 BUDGET ❑ 2027 PRELIMINARY Positions Count ACCOUNTANT II 3 ACCOUNTANT III 1 ACCOUNTING ASSISTANT III 1 ASSISTANT FINANCE DIRECTOR 1 BUDGET& FINANCE DIRECTOR 1 PROJECT&CONTRACTS MANAGER 1 Total 8 14 10/5 INFORMATION TECHNOLOGY: $ 1 , 950, 072 No Personnel Change Requests 2025 Actual: $1 ,796,664 / 2026 Budget: $1 ,8111453 No Capital Expenditure Requests Personnel Operating 64% 53% 0 11% 17% 17% 19% 10/0 6% 8% 7% 8% 9% JVO/ 5% 3% 4% W-3 -52% IT Central Countywide IT Central Countywide Capital All-in 158% 79% 98% 50% 0 32% 4% 2% 8% 11% 19% 0% 0% 0% 9% Av� I I -51% -51% 1T Central -94% Countywide IT Central Countywide 15 10/5 INFORMATION TECHNOLOGY: $ 1 , 950, 072 No Personnel Change Requests 2025 Actual: $1 ,796,664 / 2026 Budget: $1 ,811 ,453 No Capital Expenditure Requests $ 2.0 MM 1,871,419 Elm 2025 ACTUAL 2026 BUDGET PRELIMINARY , - Personnel 1,735,494 1,759,995 1,871,419 $ 1.6 MM Salaries 1,244,945 1,247,405 1,315,895 Benefits 490,549 512,590 555,524 $ 1.2 MM Supplies 7,390 3,650 5,250 Operating Supplies 4,475 3,400 5,000 $ 0.8 MM Fuel 501 - - Minor Equipment 2,414 250 250 $ 0.4 MM Services 25,342 10,167 24,470 Professional Service 21 50 50 $ 0.0 MM 5, �250 24,470 48,933 _ - --mmmor-1 Communications 2,846 3,050 6,065 Personnel Supplies Services Insurance Capital Travel 7,370 4,084 2,477 Leases 50 175 350 ■ 2025ACTUAL ■ 2026 BUDGET ❑ 2027 PRELIMINARY Repairs 470 450 450 Miscellaneous 14,585 2,358 15,078 .• Insurance 28,438 37,641 48,933 ADMINISTRATIVE ASSISTANT 1 Prop/Liab Insurance 28,438 37,641 48,933 APPLICATION DEVELOPER 1 2 Capital - - - APPLICATION DEVELOPER II 1 Grand Total 1,796,664 1,811,453 1,950,072 ASSISTANT IT DIRECTOR 1 Increases: Requests: GIS ANALYST 1 Training GIS TECHNICIAN 1 Professional Services - Additional GIS INFRASTRUCTURE MANAGER 1 Support - $135,000 IT DIRECTOR 1 • Additional Training - $15,000 LEAD SUPPORT TECHNICIAN 1 NETWORK/SYSTEM ADM IN 11 2 SUPPORT TECHNICIAN 2 Total 14 16 10/5 FACILITIES MAINTENANCE : $2, 638, 260 No Personnel Change Requests 2025 Actual: $1 ,998,747 / 2026 Budget: $2,890,187 Yes Capital Expenditure Requests Personnel Operating 29% 64% 14% 11% ° 24% ° 17% 17% 19/o 6% 6% 11% 5% -19% FACILITIES MAINTENANCE Central Countywide FACILITIES MAINTENANCE Central Countywide Capital All-in 158% 79% 98% 50% 32% 32% ° ° 0% 9% 3% 11 /o 19/o u -9% -11 -51% -51 -100% -97% -94% FACILITIES MAINTENANCE Central Countywide FACILITIES MAINTENANCE Central Countywide 17 10/5 FACILITIES MAINTENANCE : $2, 638, 260 No Personnel Change Requests 2025 Actual: $1 ,998,747 / 2026 Budget: $2,890,187 Yes Capital Expenditure Requests 2025 ACTUAL 2026 • $ 1.6 MM Personnel 900,066 1,142,481 922,002 1,252,040 Salaries 606,606 792,864 628,316 $ 1.2 MM Benefits 293,460 349,617 293,686 2 ,002 Supplies 70,022 120,869 148,436 Operating Supplies 63,956 103,977 119,686 $ 0.8 MM Fuel 1,765 5,114 7,350 Minor Equipment 4,301 11,778 21,400 $ 0.4 MM 216,234 Services 766,206 1,242,549 1,252,040 148,43 96,048 Professional Service 309,107 537,324 547,485 $ 0.0 MM � 500�� Communications 3,262 7,715 11,500 Travel 4,409 3,000 3,000 0���� ���ZC*, J\Gz5 a�Gz �N., I me rgov 858 795 1,100 �JQ Leases 3,360 4,050 4,200 Q Utilities 365,194 433,917 475,285 2025 ACTUAL ❑ 2026 BUDGET ❑ 2027 PRELIMINARY Repairs 73,014 248,760 207,400 Miscellaneous 7,002 6,988 2,070 Insurance 141,502 166,334 216,234 �� FACILITIES MTNC DIRECTOR 1 Prop/Liab Insurance 141,502 166,334 216,234 MAINTENANCE TECHNICIAN I 3 Capital 23,503 118,168 3,500 MAINTENANCE TECHNICIAN II 2 Capital Building 23,503 68,456 - MAINTENANCE TECHNICIAN III 1 Capital Improvements - 46,212 - MAINTENANCE TECHNICIAN III - 1/10TH JAIL 1 Capital Equipment - 3,500 3,500 Total 8 Transfers 97,448 99,786 96,048 Transfer 97,448 99,786 96,048 Increases: Decreases: Grand Total 1,998,747 2,890,187 2,638,260 Utilities 0Personnel Insurance 0 Residual Capital Improvements 18 10/5 Non- Departmental: $3, 349, 298 No Personnel Change Requests 2025 Actual: $6,812,191 / 2026 Budget: $3,033,608 No Capital Expenditure Requests Personnel Operating 23% 64% 8% 7% 11% 8% 7% 8% 9% MEMF7 4% 16% 12% 0 17% 17% 19% 11 /o 5% -6% NON DEPARTMENTAL Central Countywide NON DEPARTMENTAL Central Countywide Capital All-in 158% 79% 98% b 27% 19% - 11% 11% 32% A I --F� 0% 4% 0% 9% -3% u -51% -51% NON DEPARTMENTAL Central -94% Countywide NON DEPARTMENTAL Central Countywide 19 10/5 Non- Departmental: $3, 349, 298 No Personnel Change Requests 2025 Actual: $6,812,191 / 2026 Budget: $3,033,608 No Capital Expenditure Requests [ZM311&� 2025 ACTUAL 2026 BUDGET 2027 . . Personnel 229,077 239,529 295,806 $ 5.0 MM Salaries 162,836 166,078 208,898 Benefits 66,241 73,451 86,908 $4.0 MM Supplies 4,694 5,560 5,000 Operating Supplies 366 560 - Minor Equipment 4,328 5,000 5,000 $ 3.0 MM Services 1,919,382 2,363,519 2,275,992 2,275,992 Professional Service 1,877,754 2,063,519 1,975,892 $ 2.0 MM I ntergov 70 - - Miscellaneous 41,558 45,000 45,100 Lease - 255,000 255,000 $ 1.0 MM 00,000 295,806 172,500 Insurance 59,871 225,000 172,500 FT-F1 5,000 i - Prop/Liab Insurance 59,871 225,000 172,500 $ 0.0 MM Capital 91,276 - - z Z5 Z5 Capital Lease 91,276 - _ Q G a� Q� �+1Z Transfers 4,507,891 200,000 600,000 Q e, � ��Q \ Transfer 4,507,891 200,000 600,000 Grand Total 6,812,191 3,033,608 3,349,298 ■ 2025 ACTUAL ❑ 2026 BUDGET ❑ 2027 PRELIMINARY Ongoing Non-Departmental Support Includes: County Emergency Medical Services - $141,512 '• Humane Society - $126,000 EMS ASSISTANT 2 Upper County Senior Center - $50,000 EMS COORDINATOR 1 Total 3 Upper County Transportation - $42,000 Share of Lower County Senior Center- $92,000 20 10/5 HUMAN RESOURCES: $487, 184 Yes Personnel Change Requests 2025 Actual: $459,535 / 2026 Budget: $445,910 No Capital Expenditure Requests Personnel Operating 64% 11% 10% 11% ° o 8/0 7% 8% 9/o 3% 4% o MEMO" 20/0 17% 17% 19% 6% 1110/ 5% -11 HUMAN RESOURCES Central Countywide HUMAN RESOURCES Central Countywide Capital All-in 158% 98% 79% 32% 0% 0% 0% 0% 9% 8% 5% 9% 11% 19%lt� -51% -51% -94% HUMAN RESOURCES Central Countywide HUMAN RESOURCES Central Countywide 21 10/5 HUMAN RESOURCES: $487, 184 Yes Personnel Change Requests 2025 Actual: $459,535 / 2026 Budget: $445,910 No Capital Expenditure Requests 03096� _Er-� 2025 ACTUAL 2026 BUDGET 2027 . . Personnel 375,229 380,616 417,946 $ 800 K Salaries 267,312 269,880 283,924 Benefits 107,917 110,736 134,022 Supplies 21,373 1,950 2,200 Operating Supplies 4,473 1,600 1,850 Fuel 45 - - 417,946 Minor Equipment 16,855 350 350 $ 400 K Services 55,645 53,698 54,498 Professional Service 48,069 46,793 47,293 Communications 295 600 650 Travel 3,122 1,260 1,260 54,498 Leases 150 - - �,2 0 �� 540 - - Repairs 1,068 1,300 1,300 $ 0 K Miscellaneous 2,941 3,745 3,995 z` z5 z5 Ge, Insurance 7,288 9,646 12,540 Q�� JAG �� Q� Prop/Liab Insurance 7,288 9,646 12,540 Qzl� C3Q Cj �a 5 Capital - - - Transfers - - - ■ 2025 ACTUAL ❑ 2026 BUDGET ❑ 2027 PRELIMINARY Grand Total 459,535 445,910 487,184 HUMAN RESOURCE DIRECTOR 1 General Fund HR Limited Part-Time HR Assistant 28,172 HUMAN RESOURCE REPRESENTATIVE 2 Total 3 22 10I5 NON - GENERAL FUND SPECIAL REVENUE / CAPITAL PROJECT / INTERNAL SERVICE EXPENSE COMPARISONS REQUESTS (OPTIONAL) 23 10/5 CAPITAL IMPROVEMENT ( REET) : $ 1 ,460, 731 2026 Budget: $2,528,052 Transfers Out: $ 4.8 MM $510 K — Jail Debt Service $4.0 MM $475 K —Transfer Station Debt Service $ 3.2 MM $475 K- Grandstands Debt Service $ 2.4 MM $ 1.6 MM 1,460,731 F—DRevenue Expense Balance $ 0.8 MM $ 12MM $ 0.0 MM do do Transfers $ 8 MM ■ 2025 ACTUAL ■ 2026 BUDGET ❑ 2027 PRELIMINARY $4 MM What is Real Estate Excise Tax (REET 1 and 2): $ 0 MM F i I F REET 1 and REET 2 are each 0.25% taxes on real estate sales /-02 202b in a county's unincorporated area. Revenues are restricted to eligible capital projects and limited maintenance. Recent Revenue Changes: 2026 investment interest revenue removed; 2027 statutory changes have increased flexibility by allowing REET adjusted to reflect current negative trend. 1 and REET 2 revenues to be used for each other's eligible Jail Bonds commitment : 2030 purposes. REET 2 "commitments"fall off after 2026 24 10/5 Enterprise Technology Fund : $2, 248,462 Adopted 2026: $2,211 ,483 Enterprise Technology Fund is an internal service fund. The County's $ 2.5 MM network equipment, computer infrastructure, and enterprise-level software are managed through this fund. New purchases and rotations 2,035,712 follow a structured funding schedule to ensure consistent maintenance $ 2.0 MM and adequate financial planning for these essential assets. $ 1 .5MM SOLID Funding Distribution WASTE Total: $2.2MM CDS 3% $ 1 .0 MM 6% PUBLIC H EALTH $ 0.5 MM 9% 179,750 G 53,000 GENERAL ROAD $ 0.0 MM 15% FUND Supplies Services Capital 62% 0 2025 ACTUAL ❑ 2026 BUDGET 0 2027 PRELIMINARY 25 10/5 Enterprise Technology Fund : $2, 248,462 Adopted 2026: $2,211 ,483 Needs Identified by IT for 2027 UPS Backup Datacenter center battery back up-currently due for replacement and underpowered 30,000 UPS Backup Professional Service Electrical Engineering required to properly install UPS Battery 70,000 Server Migration Professional Service Working to migrate applications over to a new server. 45,000 Network Switch Rotation-2nd Series Network Switches paired down list for rotation. 100,000 15x BeyondTrust Licenses Additional licenses for offsite support 6,000 ManageEngine Subscription Allows the network team to perform audits, boosts efficiency 32,115 283,115 ARMIS Subscription Internet Traffic Filter 35,000 County Password Manager Password repository for county users 15,000 NAC-PortKnox Monitors unknown devices accessing network 45,000 95,000 Jitbit Upgrade Gives necessary updates- Has not been updated in 3 years. 11,000 Pen Test Annual cybersecurity datacenter pen test. 15,000 26,000 Grand Total 404,115 26 10/5 SELF INSURANCE ( MEDICAL) : $4, 850, 000 Adopted 2026: $3,000,000 SELF INSURANCE PERFORMANCE SINCE INCEPTION 1,552,091 $ 1.80 MM $ 1.09 M M ON"- $ 0.84 M M 243,298 (251,857) (701,543) Initial Funding 2024 2025 202E balance 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. 27 10/5 CAPITAL PROJECTS : $ 1 , 030, 000 Adopted 2026: $22,686,294 County Capital Projects (Excluding Public Works and Enterprise Funds) Capital Project Project Total Status are all captured within the Capital Projects Fund. Capital projects are budgeted separately so large, non-recurring expenditures do not distort Event Center - Grandstands 15,000,000 Complete comparisons of ongoing department operations. Event Center - RV Park 3,650,000 In Progress Several major projects included in the 2026 budget are scheduled for Jail - Renovation 3,500,000 Final Stages completion before 2027: The sharp decline from $22.7M in 2026 to $1 .OM Search and Rescue / in 2027 primarily reflects completion of major projects, including the Emergency Operations Grandstands and Transfer Station. Center - Phase 1 2,700,000 Final Stages Search and Rescue / Major Projects Continuing into 2027 Emergency Operations Center - Phase 2 3,500,000 Not Started Jail Renovation Solid Waste - Lower Total Project: $3.5M 12027 Budget: —$780K County Transfer Station 22,000,000 Complete Search & Rescue / EOC - Phase 1 Total Project: $2.7M 12027 Budget: -$250K 28 10/5 COUNTY CAPITAL PROJECT REQUESTS Excludes Public Works Following Slide (Courthouse / Other Properties) intended for review at with Central Family Subsequent Project Slides (In Packet Only) intended for scope and review at the corresponding meeting 29 10/5 The below capital project requests are being brought forward as part of the Central Family presentation. The subject matter experts present will be available for discussion and to answer questions. Other projects are included for scope and awareness and will be brought forward for detailed discussion at their respective Family meetings. COURTHOUSE PROJECTS Project 2027 Requested Budget TBD GenFund CIP REET1 New CtHouse Notes IT HVAC Replacement 100,000 100,000 (Electrical Engineering Done Main Bathroom Tile - 1 20,0001 20,000 Clerks Office Security Wall 30,000 30,0001 Run Through CSC Grand Total 150,000 OTHER PROPERTIES Facility Project 2027 Requested Budget TBD GenFund CIP REET1 Notes Seal Coat Stripe County wide Parking Lots 40,000 40,000 Consolidated for Savings Upper District Court HVAC Replacement 50,000 50,000 Grand Total 90,000 30 10/5 EVENT CENTER PROJECTS 2027 Requested Lodging Other Project Budget Grants TBD GenFund Tax External Notes Project Work Continues as External Funding RV Park Utility Installation 100,000 becomes available Tractor 120,000 120,000 Expo Hall Soundsystem 30,000 30,000 Floors Manastash/Heritage 55,000 27,500 27,500 Split With Friends of Fair South Grandstands HVAC 90,000 90,000 Rock North Lot 40,000 40,000 Bathroom Stanchions Western Village 10,000 10,000 MasterPlan Creation 60,000 60,000 Total Commitment of 120,000 - 60,000 in 2027 Cement Goat Barn 30,000 30,000 Total Commitment of 60,000 - 30,000 in 2027 Golf Carts 60,816 60,816 Approved in Study Session Relocate Fire Hydrant 20,000 20,000 Grand Total 100,000 458,316 30,000 27,500 31 10/5 Sheriff 2027 Requested Sum of Project Budget TBD GenFund 3/10th CIP REET1 Other Notes 100,000 already Transferred 80,000 remaining Generator Replacement 80,00o 80,000 on project EOC Building: Phase 1 250,000 250,000 Continuation of Exisiting Project Mini Splits 10,0C_ 10,000 Move Door in Lobby 35,000 35,000 EOC Building: Phase 2 3,500,000 3,500,000 Grand Total 3,625,000 250,000 JAIL PROJECTS Project 2027 Requested Budget TBD GenFund Jail CIP REET1 Notes General Repair 780,000 780,000 lContinuation of Existing Project Grand Total 780,000 32 10/5 What does this mean for the Board? • The General Fund has a structural gap that cannot be solved through vacancy savings alone. • Much of the Central Family's 2027 reduction is capital timing—not a reduction in ongoing services. • Personnel, benefits, insurance, and infrastructure continue to create recurring cost pressure. • Staffing and service capacity should continue to be evaluated against core County priorities. • Capital requests should be prioritized based on need, timing, available funding, and overall County priorities. The key challenge is aligning limited recurring resources with the County's highest-priority services and long-term needs.