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Home My WebLink AboutPublic PresentationI 10/20/2026 General Fund Paper Deficit $4.0 MM 25/26 Adopted vs 2027 Preliminary Budget 6% Vacancy Savings $2.1 MM Hiring Freeze $520 K $ 60 MM Restricted Balance (1/10t" CJ) $90 K Structural Deficit $1.3 MM 2025 2027 $ 50 MM 2027 2026 Top General Fund Changes Since Preliminary Budget: 2026-$2751< Risk Pool Renewal Adjustment (Included) 2025-$7001< Benefits Adjustment (Included) -PILT Revenues $ 40 MM -400K CDS/Public Health Subsidies -100K UDC Debt service Enterprise Technology Additions $30MM EXPENSE REVENUE *Noxious Weed Update Paper Deficit Expense Revenue Transfer In Transfer Out 2026 Adopted Budget 2027 Preliminary 47,578,196 50,998,392 (44,739,193) (47,588,702) 451,282 441.00 Grand Total 3,290,285 3,850,690 * Reminder Requests (Project/Personnel) not included Remaining Transfers: $200K - Springwood $100K - Admissions Tax / Public Health $90K -Restricted Balance (1/10t" CJ) Projects $51 K-Trial Courts Matching Funds 2 10/20/2026 Net Zero Budget: Structural Deficit Correction Adopt a net -zero structural deficit budget for General Fund. External funds are subject to customized directives. Capital Infrastructure: Capital Facilities Working Group Leverage the working group to identify feasible, suitable, actionable solutions for critical infrastructure needs and align resourcing budgets with this initiative. Drive Operational Efficiency: Maximize Technology Enhance efficiency through technology and resource consolidation to maximize the return on personnel investments. Maximize Dedicated Reserves: Address Current Pressures, Share Burden Strategic use of reserves gives us flexibility to respond to immediate challenges while spreading the financial impact. Targeted deployment helps maintain stability and supports key transitions without overburdening annual budgets. 3 10/20/2026 Kittitas County All Plans Stop -Loss Insurance Overview 2024 $61 ,909 2025 $95 ,904 2026 YTD $885,844 ($113,606) $499,303 19% ($3,002,852) ($2,049,949) 315% ($357,380) $526,464 The County has paid $2.4MM in Stop -Loss premiums since the plan's inception in 2024. The provider has reimbursed the County $3.4MM in that period. This 42% excess is the main driver in the 43.1 % premium increase. Ren evva L Status Line of Coverage MedicaVRx Admin Carrier UHC RenewaL +2,6 Stop loss UHC +48.1 MedicaL budget projection ,4LLiant +-283 DentaL UHC +6.5 DentaL WiUamette No change Vision 11P In rate guarantee. Next renewal 1112028 Basic Life1AD&D and LTD Mutual of Omaha In rate guarantee. Next renewa111112028 VoLuntary STD MutuaL of Omaha In rate guarantee. Next renewaI 1/112028 11oLuntary Life AD&D MutuaL of Omaha I rate guarantee. Next renewa11I112028 voLuntary Accident UHC No change Dependent Care Flexible Spending Navia No change Emplo ee Assistance Program First choice EAP Rate pass. 2 year guarantee. Next renewaL 1-1112029 LC-0 BRA Administration Accrue, CMS In rate guarantee. Next renewaI I11 2028 4 10/20/2026 Public Family A consolidated view of the County's core public facing functions. The assembled departments and funds provide services directly to the public. This allows the Board to: • Evaluate total cost of public services offered by the County • Identify opportunities for efficiency, coordination, and shared resources across functions • Consider resource shifts based on service priorities and community needs • Evaluate staffing, service levels, and capacity across public services GENERAL FUND ASSESSOR AUDITOR COMMISSIONERS WSU EXTENSION CORONER TREASURER EVENT CENTER CDS- LONG-RANGE PLANNING CDS - CODE ENFORCEMENT *NATIONAL OPIOID SETTLEMENT TREASURER INVESTMENT REVOLVING TREASURER'S M&O NOXIOUS WEED AUDITOR CENT DOC PRESERVATION *LODGING TAX *KVEC CAPITAL IMPROVEMENTS SOLID WASTE COMMUNITY DEVELOPMENT SERVICES 5 10/20/2026 2027 Expense Budget: $146.8 MM Public Family: $27.8MM *Interfund Transfers are intentionally omitted from County Wide Expense views PUBLI( WORK 33% PUBLIC HEALT 6% CENTRAL 13% PUBLIC 19% CJPS 13% dERIFF 16% kfAMILYGROUPING CENTRAL $ 38.5 MM $ 19.5 MM CJPS $16.4MM $19.2MM SHERIFF $ 22.0 MM $ 23.7 MM PUBLIC $ 25.8 MM $ 27.8 MM PUBLIC HEALTH $ 10.6 MM $ 8.4 MM PUBLIC WORKS $ 50.5 MM $ 48.2 MM TOTAL $163.9 MM $146.8 M M Public Family Expense $27.8 MM Distributed by Type SERVICE 55% SUPPLIES INSURANCE 2% 3% PERSONNEL 40% I 10/20/2026 2027 Public Family Revenue: $ 23.2 MM Revenue 23-25 Actual 26 Budget 27 Prelim $14MM $12MM $11.5MM $10MM $8MM $6MM $4MM $2MM $OMM $ 5.8 M M -Fff]�$1 0MM ILS!$0.3 MM $ 0.1 MM $ 0.1 MM 0 G 02023 02024 02025 02026 02027 Revenue Trends This grouping includes both General Fund and non - General Fund departments. The revenue analysis excludes tax revenues, which support countywide operations, and focuses on other revenues directly supporting departmental activities. Solid Waste accounts for the largest share of these revenues at 43%, followed by General Fund departments at 39% and Community Development Services at 14%. Transfers in have historically helped subsidize operations but have declined in recent years. Miscellaneous revenue is also a significant category, reflecting the inclusion of lease revenue and other miscellaneous fees across these departments. 10/20/2026 2027 Public Family Expense Budget: $27.8 MM Internal Transfers Out: $543 K Total: $28.4 MM SOLID WASTE $10.5MM $10.3MM GENERAL FUND $ 9.2 MM $ 9.5 MM LODGING TAX $ 2.0 MM $ 3.5 MM CDS $ 2.7 MM $ 3.4 MM NOXIOUS WEED $ 0.7 MM $ 0.8 MM OPIOID $ 0.7 MM $ 0.4 MM TR INVESTMENT $ 0.2 MM $ 0.2 MM TR M&O $ 0.1 MM $ 0.2 MM AU CENT DOC $ 0.1 MM $ 0.1 MM INTEREST RESERVE $ 0.0 MM $ 0.1 MM Grand Total $ 26.3 MM $ 28.4 MM COMMUNITY DEVELOPMI 1: LODGING TAX 12% NOXIOUS WEED 3% GENERAL FUND 34% )LID WASTE 37% I 10/20/2026 2027 Public Family General Fund Expense Budget: $9.4 MM Internal Transfers Out: $100 K EVENT CENTER ASSESSOR AUDITOR COMMISSIONER TREASURER CORONER WSU EXTENSION LIBRARY ADVISORY BOARD CODE ENFORCEMENT PLANNING ADMISSIONS TAX PEST AND DISEASE Grand Total Total: $9.5 MM $2.4MM $2.5MM $1.9MM $2.0MM $1.3MM $1.4MM $ 1.1 MM $1.1 MM $0.7MM $0.8MM $0.7MM $0.7MM $0.3MM $0.3MM $ 0.2 MM $ 0.3 MM $ 0.2 MM $ 0.2 MM $0.1 MM $0.2MM $ 0.1 MM $ 0.1 MM $ 0.1 MM $ 0.1 MM $9.2MM $9.5MM COROf 7% TREASURER 8% COMMISSIONEF 12% AUUIIUh 14% *GF makes up 34% Family Exp VT CENTER 27% :SSOR 1% I 10/20/2026 2027 Public Family Expense Budget: $27.8 MM Internal Transfers Out: $543 K Total: $28.4 MM PUBLIC FAMILY SILOS - GROWTH 2026: $25.7 MM / 2027 $27.8 MM $17.2 MM $13.8 MM �qq $1.7MM - $ 0.1 MM CAPITAL OPERATING ■ 2026 BUDGET 2027 PRELIMINARY $ 10.5 MM $ 10.3 MM $10.2MM $10.3MM PERSONNEL PUBLIC FAMILY FUNDS - GROWTH 2026: $25.7 M M / 2027 $27.8 M M $9.2MM $9.5MM J4 $3.5MM $27MM $3.4MM $2.0MM $0.8MM $0.4MM - E $0.7MM $0.7MM SOLID GENERAL LODGING CDS NOXIOUS OPIOD WASTE FUND TAX WEED $ 0.2 MM $ 0.1 MM TR M&O PUBLIC FAMILY GENERAL -SELECT 2026: $9.2 M M / 2027 $9.5 M M EVENT CENTERjjjjM $ 2.5 MM $ 2.4 MM ASSESSOR1116EE] $ 2.0 MM $ 1.9 MM Z AUDITOR $1.4 MM 1_ a $ 1.3 MM LU Q w COMMISSIONER $1.1 MM CD TREASURER $ 0.8 MM Ej$ 0.7 MM CORONER E$0.7MM $ 0.7 MM I 10/20/2026 2027 Public Family Expense Budget: $27.9 MM Internal Transfers Out: $473 K Total: $19.2 MM J w z z 0 Cn cc w a PUBLIC FAMILY PERSONNEL - GENERAL FUND $6.4 M M 0 2024 0 2025 0 2026 0 2027 ASSESSOR $ 1.9 MM 16.0 $1.8MM EVENT CENTER $1.1 MM - $1.1MM 8.0 8.0 6.0 AUDITOR $ 0.9 MM $ 0.9 M M s.o 2. 1.0 EMPLOYEE WELLNESS $ 0.9 MM MENNEF71 $ 0.9 MM 0� p� ) �p p� � TREASURER $ 0.7 M M ��5 �a`� G� .0 �� O� p4`F 'fie `�� gJ� ��\p JW $ 0.6 MM P�5 Q. \��` Go G �5 $ 0.5 M M�J� o p+mo CORONER ! $ 0.5 MM CP PLANNING $ 0.2 MM $ 0.1 M M CODE ENFORCEMENT $ 0.1 MM I $ 0.1 MM WSU EXTENSION $ 0.1 MM $ 0.1 MM Both blue charts compare FTE growth within the Public family overtime, with 2024-2027 shown from left to right. The only significant FTE change is the attrition within Community Development Services. The salmon -shaded chart to the left shows the corresponding year -over -year budget growth from the prior year to the current year within the General Fund. The largest FTE contributions outside the General Fund for this grouping live in CDS and Solid Waste respectively. 2027 PRELIMINARY ■ 2026 BUDGET 10/20/2026 Public Family SILOED RELATIVE GROWTH COMPARISON DEPARTMENT/OFFICE EXPENSE COMPARISON GENERAL FUND ASSESSOR AUDITOR COMMISSIONERS WSU EXTENSION CORONER TREASURER EVENT CENTER CDS - LONG-RANGE PLANNING CDS-CODE ENFORCEMENT *NATIONAL OPIOID SETTLEMENT TREASURER INVESTMENT REVOLVING TREASURER'S M&O NOXIOUS WEED AUDITOR CENT DOC PRESERVATION *LODGING TAX *KVEC CAPITAL IMPROVEMENTS SOLID WASTE COMMUNITY DEVELOPMENT SERVICES M 10/20/2026 County Families: Budget Growth Comparisons 2025 Budget / 2026 Budget / 2027 Preliminary 11% 8% 8% R—T�- Central 158% -94% Personnel 11% 12% 9°/ CJPS Capital Public 9% 10% 7% 8% M&� —1 Countywide 91% 36% 32% 2% 9% -11 % -15% -16% -51 % 64% 79% Central 55% Operating 29% 17% 19% -F- 5% -1 % -1% L Public Countywide F-Ate , 19% 19% 8% 12% 13% 11%74 71b '-3% -11 Central CJPS Public Countywide -51 % Central CJPS Public Countywide 13 ASSESSOR: $1,998,767 2025 Actual: $1,824,449 / 2026 Budget: $1,8971120 Personnel 9% 6/0 0 9% 10% ° 5% 9 /0 4% 7% 8% F� iiMMi L ASSESSOR Public Countywide Capital 0% 0% 2% -15% -16% -100% ASSESSOR Public 32% -51 % Countywide 7% 4% 2% ASSESSOR 10/20/2026 No Personnel Change Requests No Capital Expenditure Requests Operating 29% 19% 17% Public Countywide All -in 13% 9% 6% 5% -4% -3% ASSESSOR Public 19% -11 % Countywide 14 10/20/2026 ASSESSOR: $1,998,767 2025 Actual: $1,824,449 / 2026 Budget: $1,8971120 W. V W_ 2025 ACTUAL 2026 BUDGET 2027 PRELIMINARY Personnel 1,744, 574 1,793, 029 1,883,640 Salaries 1,281,435 1,302,511 1,324,190 Benefits 463,139 490,518 559,450 Supplies 7,815 13,762 13,900 Operating Supplies 3,818 5,400 5,400 Fuel 3,405 5,862 6,000 Minor Equipment 592 2,500 2,500 Services 30,768 35,722 30,303 Professional Service 6,946 7,141 7,500 Communications 13,609 15,769 16,000 Travel 3,841 5,000 4,000 Leases 1,929 - - Repairs 279 - - Miscellaneous 4,164 7,812 2,803 Insurance 41,292 54,607 70,924 Prop/Liab Insurance 41,292 54,607 70,924 Grand Total 1,824,449 1,897,120 1,998,767 No Personnel Change Requests No Capital Expenditure Requests $ 2.0 M M 1,883,640 $ 1.5 M M $ 1.0 M M $ 0.5 M M $ 0.0 M M 13,900 30,303 70,924 Personnel Supplies Services Insurance ■ 2025ACTUAL ■ 2026 BUDGET ❑ 2027 PRELIMINARY •• • APPRAISER 1 1.00 APPRAISER II 2.00 APPRAISER III 3.00 APPRAISER III - SALES ANALYST 1.00 APPRAISER IV - SALES ANALYST 1.00 ASSESSMENT -AUDIT SPECIALIST 1.00 ASSESSOR 1.00 CADASTRAL TECHNICIAN 1.00 CHIEF ADMINISTRATOR 1.00 PERSONAL PROPERTY -LEVY ANALYST 1.00 PROGRAM SPECIALIST 1.00 Total 14.00 15 10/20/2026 AUDITOR: $1,497,259 2025 Actual: $1,199,692 / 2026 Budget: $1,431,452 11% i 5% %w% AUDITOR 0% -100% AUDITOR Personnel 9% 9% 4% Public Capital 2% -15% -16% Public 10% 7% 8% Countywide 32% -51 % Countywide 11% 10% ON 3% AUDITOR 10% 7% 5% AUDITOR No Personnel Change Requests No Capital Expenditure Requests Operating 29% Public All -in Public 19% 17% Countywide 19% -11% Countywide 16 10/20/2026 AUDITOR: $1,497,259 No Personnel Change Requests 2025 Actual: $1,199,692 / 2026 Budget: $1,431,452 No Capital Expenditure Requests 2025 ACTUAL 2026 BUDGEf• $2MM Personnel 900,608 957,043 1,002,753 Salaries 637,969 678,323 666,232 Benefits 262,639 278,720 336,521 1,002,753 Supplies 21,792 75,916 16,300 $ 1 MM Operating Supplies 10,775 16,326 8,800 Fuel 751 800 900 Minor Equipment 10,266 58,790 6,600 Services 240,608 349,937 415,083 $ 1 M M 415,083 Professional Service 10,966 33,056 18,200 Communications 66,680 66,096 79,013 Travel 1,867 4,200 4,600 16,300 63,123 Leases 19,419 22,227 11,700 $ 0 MM , �-1 Repairs 4,954 45,125 53,929 Personnel Supplies Services Insurance Miscellaneous 136,722 179,233 247,641 Insurance 36,684 48,556 63,123 ■ 2025ACTUAL ■ 2026 BUDGET ❑ 2027 PRELIMINARY Prop/Liab Insurance 36,684 48,556 63,123 Grand Total 1,199,692 1,431,452 1,497,259 POSITION AUDITOR 1.00 Increases: CERTIFIED DEPUTYAUDITOR 1 4.00 Miscellaneous and Communications - both are directly tied to the CERTIFIED DEPUTYAUDITOR II 1.00 number of elections that are held in a given year. CHIEF ADMINISTRATOR 1.00 ELECTIONS DEPUTY 1.00 Total 8.00 17 10/20/2026 AUDITOR (General Fund): $968,289 No Personnel Change Requests 2025 Actual: $1,093,486 / 2026 Budget: $982,579 No Capital Expenditure Requests General Fund Auditor Centennial Document Preservation Fund Operational Revenue Profile $968,289 Revenue 23-25 Actual 26 Budget 27 Prelim 1.2 M M 1.0 M M 0.8 M M 0.6 M M 0.4 M M 0.2 M M 0.0 M M GOODS & SERVICE I M $0.1MM $ 0.0 M M INTERGOV MISC ■ 2023 ❑ 2024 ■ 2025 ❑ 2026 ❑ 2027 $0.0MMI PERMITS The fund supports the ongoing preservation, modernization, and accessibility of historical documents maintained by county offices and departments. Revenue is generated through statutory surcharges on recorded documents, including the County's share of recording - related revenues and distributions from the State. These restricted revenues support eligible document preservation activities and related investments in records management. (2027 Revenue = $91,829) Revenue 23-25 Actual 26 Budget 27 Prelim $ 200 K $150K $100K $ 50 K lilt 0 1 $ 0 K 2023 2024 2025 2026 2027 � Expense Revenue Balance I 10/20/2026 COMMISSIONERS: $1,132,496 2025 Actual: $1,010,986 / 2026 Budget: $1,121,643 7% 3% 2% - COMMISSIONERS -100% Personnel 9% 9% 4% Public Capital 0% 0% 2% -15% -16% 10% 7% 8% ii=F] Countywide 32% -51 % 9% 9% -16% COMMISSIONERS 4% 4% 1% No Personnel Change Requests No Capital Expenditure Requests Operating 29% Public All -in 17% 19% 5% Countywide 19% -11 % COMMISSIONERS Public Countywide COMMISSIONERS Public Countywide I 10/20/2026 COMMISSIONERS: $1,132,496 2025 Actual: $1,010,986 / 2026 Budget: $1,121,643 CUT- 2025 ACTUAL, 2026 BUDGET 2027 PRIELIMINA Personnel 826,387 850,544 908,110 Salaries 615,898 626,463 645,593 Benefits 210,489 224,081 262,517 Supplies 986 3,266 2,300 Operating Supplies 931 2,552 1,300 Fuel 55 714 1,000 Services 165,714 244,125 191,249 Professional Service 155,105 216,336 169,599 Communications 1,682 5,419 2,450 Travel 1,658 6,000 5,000 Leases 3,769 4,108 4,000 Utilities 1,125 863 - Repairs 559 939 1,000 Miscellaneous 1,816 10,460 9,200 Insurance 17,899 23,708 30,837 Prop/Liab Insurance 17,899 23,708 30,837 Grand Total 1,010,986 1,121,643 1,132,496 $1MM $1MM $OMM No Personnel Change Requests No Capital Expenditure Requests 191,249 2,300 30,837 - 16i MMMMENEF-1 Personnel Supplies Services Insurance ■ 2025 ACTUAL ■ 2026 BUDGET ❑ 2027 PRELIMINARY •• CLERK OF THE BOARD 1.00 COMMISSIONER - DISTRICT 1 1.00 COMMISSIONER - DISTRICT2 1.00 COMMISSIONER - DISTRICT 3 1.00 OFFICE ADMINISTRATOR 2.00 Total 6.00 20 10/20/2026 CORONER: $689,793 2025 Actual: $627,965 / 2026 Budget: $713,564 12% 8% ELVIL-7 CORONER 0% -97% -100% Personnel 9% 9% 4% Public Capital 2% -15% -16% 10% 7% 8% iimr—I Countywide 32% -51 % 12% -24% CORONER 4% u -1 -3% No Personnel Change Requests No Capital Expenditure Requests Operating 29% Public All -in 17% 19% 5% dL Countywide 19% -11 % CORONER Public Countywide CORONER Public Countywide 21 10/20/2026 CORONER: $689,793 2025 Actual: $627,965 / 2026 Budget: $713,564 Personnel 440,670 459,696 498,107 Salaries 332,493 350,373 362,023 Benefits 108,177 109,323 136,084 Supplies 22,503 36,285 21,500 Operating Supplies 8,197 12,000 10,000 Fuel 4,788 7,000 5,000 Minor Equipment 9,518 17,285 6,500 Services 147,823 195,281 141,221 Professional Service 111,258 153,500 112,500 Communications 6,471 5,200 7,200 Travel 8,245 10,000 5,440 Leases 8,801 7,881 7,881 Repairs 4,306 2,000 - Miscellaneous 8,742 16,700 8,200 Insurance 16,969 22,302 28,965 Prop/Liab Insurance 16,969 22,302 28,965 Grand Total 627,965 713,564 689,793 No Personnel Change Requests No Capital Expenditure Requests $ 750 K 498,107 $ 500 K $ 250 K 141,221 21,500F 28,965 $01" r--f =0=9-1 Personnel oupplies Services Insurance Capital ■ 2025 ACTUAL K 2026 BUDGET O 2027 PRELIMINARY POSITION ADMINISTRATIVE ASSISTANT 1.00 CHIEF DEPUTY CORONER 1.00 CORONER 1.00 Total 3.00 22 10/20/2026 EVENT CENTER: $2,429,950 2025 Actual: $2,242,163 / 2026 Budget: $2,377,467 17% 8% 2% EVENT CENTER 0% Personnel 9% 9% 4% Public Capital 2% -15% -16% 10% 7% 8% ii=F] Countywide 32% 14% 13% 4% EVENT CENTER 9% 15% ,j&.60% -51 % No Personnel Change Requests No Capital Expenditure Requests Operating 29% Public All -in 19% 17% Countywide 19% -11 % -84% EVENT CENTER Public Countywide EVENT CENTER Public Countywide 23 10/20/2026 EVENT CENTER: $2,429,950 2025 Actual: $2,242,163 / 2026 Budget: $2,377,467 Personnel Salaries Benefits Supplies Operating Supplies Fuel Inventory Minor Equipment Services Professional Service Communications Travel Intergov Leases Utilities Repairs Miscellaneous Insurance Prop/Liab Insurance Capital Capital Equipment 2025 ACTUAL 2026. - 1,026,294 1,050, 022 1,046, 793 730,440 762,622 736,379 295,854 287,400 310,414 203,270 263,880 276,378 165,831 195,250 199,228 20,236 31,000 31,000 10,554 11,300 19,300 6,649 26,330 26,850 876,511 936,945 942,173 475,476 375,400 383,500 4,736 2,750 4,950 22,362 20,900 26,550 2,017 10,980 10,830 91,027 84,965 96,315 193,970 279,500 279,500 48,990 125,500 97,500 37,933 36,950 43,028 106,088 126,620 164,606 106,088 126,620 164,606 30,000 - - 30,000 - - Grand Total 2,242,163 2,377,467 2,429,950 No Personnel Change Requests No Capital Expenditure Requests $ 1.5 M M 1,046,793 $1.0 M M 942,173 $ 0.5 M M 276,378 164,606 $ 0.0 M M Personnel Supplies Services Insurance Capital ■ 2025 ACTUAL G 2026 BUDGET ❑ 2027 PRELIMINARY ACCOUNTING ASSISTANT III EVENT CENTER DIRECTOR EVENT OPERATIONS AIDE GROUNDS MANAGER MAINTENANCE TECHNICIAN I PROGRAM MANAGER Total 1.00 1.00 2.00 1.00 2.00 1.00 8.00 24 10/20/2026 Event Center (General Fund): $1,366,807 2025 Actual: $1,317,153 / 2026 Budget: $1,383,531 General Fund Operational Revenue Profile $1,366,807 Revenue 23-25 Actual 26 Budget 27 Prelim $ 2.0 MM $ 1.8 MM $ 1.6 MM $ 1.4 MM $1.2 MM $1.0 MM $ 0.8 MM $ 0.7 MM $ 0.6 MM $0.4MM $0.4MM $ 0.2 MM 6 $ 0.2 MM $ 0.0 MM $0.0MMI MISC / RENT INTERGOV GOODS & CAPITAL SERVICE INVEST 0 2023 0 2024 0 2025 0 2026 0 2027 No Personnel Change Requests No Capital Expenditure Requests KVEC Capital Improvements Fund Kittitas County's I<VEC Capital Improvements Fund supports major capital investments at the Kittitas Valley Event Center, including facility and infrastructure improvements that maintain the venue's ability to host the Kittitas County Fair, Ellensburg Rodeo, and other events. One of the primary revenue sources currently is a sponsorship agreement totaling approximately $75K annually. (Current Balance $243K) 25 TREASURER: $1,114,263 2025 Actual: $909,936 / 2026 Budget: $951,530 Personnel 18% 0 9/o 9 /0 0 10% 0 0 7% 8% ■ 4% 0% TREASURER Public Countywide Capital 0% 0% 2% -15% -16% -100% TREASURER Public 32% -51 % Countywide 10/20/2026 No Personnel Change Requests No Capital Expenditure Requests Operating 29% 13% -16% TREASURER Public All -in 17% 13% 6% ME-0-0/01 -4% -3% TREASURER Public 17% 19% 5% Countywide 19% -11 % Countywide 26 10/20/2026 TREASURER: $1,114,263 2025 Actual: $909,936 / 2026 Budget: $951,530 PRELIMINARY Personnel 801,715 829,228 976,303 Salaries 574,381 582,334 668,324 Benefits 227,334 246,894 307,979 Supplies 11,462 8,681 8,697 Operating Supplies 8,698 7,407 7,423 Fuel 680 1,274 1,274 Minor Equipment 2,084 - - Services 80,103 90,681 99,749 Professional Service 10,939 35,807 42,807 Communications 9,418 26,051 26,101 Travel 5,983 3,203 3,203 Leases 2,642 2,871 2,871 Repairs 554 1,084 448 Miscellaneous 50,567 21,665 24,319 Insurance 16,656 22,940 29,514 Prop/Liab Insurance 16,656 22,940 29,514 Capital - - Grand Total 909,936 951,530 Increases: Professional Services - Banking Fees No Personnel Change Requests No Capital Expenditure Requests $1.5 M M $ 1.0 M M 9 $ 0.5 M M 99,749 8,697 � 29,514 $ 0.0 M M Personnel Supplies Services Insurance Capital ■ 2025 ACTUAL ■ 2026 BUDGET ❑ 2027 PRELIMINARY 1,114,263 ACCOUNTING ASSISTANT III 4.00 CHIEF ADMINISTRATOR 1.00 TREASURER 1.00 TREASURER FINANCE OFFICER 1.00 Total 7.00 27 10/20/2026 Treasurer (General Fund): $4,326,932 No Personnel Change Requests 2025 Actual: $3,219,399 / 2026 Budget: $4,151,953 No Capital Expenditure Requests General Fund (Excludes Taxes and Entitlements) Operational Revenue Profile $4,326,932 Treasurer Investment Revolving Fund $ 4.5 M M $ 4.0 M M $ 3.5 M M $ 3.0 M M $ 2.5 M M $ 2.0 M M $1.5 M M $1.0 MM $ 0.5 M M $ 0.0 M M Revenue 23-25 Actual 26 Budget 27 Prelim $ 4.0 M M $0.2MM $0.1MM MISC / INTEREST GOODS & SERVICE FINES ■ 2023 ❑ 2024 M 2025 ❑ 2026 ❑ 2027 Investment interest increases significantly in 2026 and 2027, reflecting the allocation of interest earnings from non -staffed Funds to the General Fund. The Treasurer Investment Revolving Fund supports the administration of the County's investment pool, which manages public funds on behalf of Kittitas County and participating local governments. Revenue is primarily generated through authorized recoveries of the actual costs of administering the investment pool. This revolving fund helps ensure investment administration costs are appropriately recovered rather than absorbed entirely by the General Fund. (2027 $194,847) Revenue 23-25 Actual 26 Budget 27 Prelim $ 250 K $ 200 K $150K $100K $50K $ 0 K 2023 2024 � Expense i r 2025 2026 � Revenue Balance 2027 28 10/20/2026 WSU EXTENSION: $274,717 2025 Actual: $247,134 / 2026 Budget: $262,119 Personnel 10% 8% 11% 9% 9% 7/o 0 8% 10% 4% WSU EXTENSION Public Countywide 0% 0% 0% Capital 2% � u -15% -16% 32% 2% 1% 0% WSU EXTENSION No Personnel Change Requests No Capital Expenditure Requests Operating 29% Public Countywide All- 13% 5% 4% 5% -4% -3% 19% -11 % Countywide WSU EXTENSION Public -51 % Countywide WSU EXTENSION Public 29 10/20/2026 WSU EXTENSION: $274,717 2025 Actual: $247,134 / 2026 Budget: $262,119 2025 ACTUAL 2026PRELIMINARY Personnel 107,590 111,466 123,531 Salaries 73,775 75,884 80,207 Benefits 33,815 35,582 43,324 Supplies 1,717 3,800 3,800 Operating Supplies 761 1,400 1,400 Fuel 426 1,000 1,000 534 530 500.00 500 Minor Equipment - 900 900 Services 134,676 142,683 141,965 Professional Service 114,626 116,205 115,487 Communications 634 2,700 2,700 Leases 15,025 17,025 17,025 Repairs 3,904 6,253 6,253 Miscellaneous 487 500 500 Insurance 3,151 4,170 5,421 Prop/Liab Insurance 3,151 4,170 5,421 Capital - - - Grand Total 247,134 262,119 274,717 $150K $125K $100K $ 75 K $ 50 K $ 25 K $ 0 K No Personnel Change Requests No Capital Expenditure Requests 123,531 3,800 141,965 5,421 MEMC-1--i Personnel Supplies Services Insurance Capital ■ 2025 ACTUAL 0 2026 BUDGET ❑ 2027 PRELIMINARY '• • OFFICE ASSISTANT - WSU 1.00 Total 1.00 30 10/20/2026 NON -GENERAL FUND SPECIAL REVENUE SILOED RELATIVE GROWTH COMPARISON DEPARTMENT/OFFICE EXPENSE COMPARISON 31 Revised —Inconsistent with Presentation 10/20/2026 NOXIOUS WEED: $688,110 2025 Actual: $674,123 / 2026 Budget: $697,805 25% M.60% NOXIOUS WEED 0% 0% -100% NOXIOUS WEED Personnel 9% 6% — 4% Public Capital 2% 0 -15% -16% Public 7% 8% 9% NoMEF71 Countywide 32% -51 % Countywide 12% 1 L 7% 4% NOXIOUS WEED 20% -1 % NOXIOUS WEED No Personnel Change Requests No Capital Expenditure Requests -1 % Operating 29% 19% 17% Public Countywide All -in Public 19% -10% Countywide 32 Revised -Inconsistent with Presentation 10/20/2026 NOXIOUS WEED: $688,110 2025 Actual: $674,123 / 2026 Budget: $697,805 2025ACTUAL 2026BUDGET• PRELIMINARY Personnel 486,612 496,346 489,318 Salaries 362,035 384,567 340,564 Benefits 124,577 111,779 148,754 Supplies 36,562 45,750 45,750 Operating Supplies 20,726 24,750 24,750 Fuel 15,836 20,000 20,000 Minor Equipment - 1,000 1,000 Services 114,658 105,000 106,620 Professional Service 88,942 74,500 76,120 Communications 2,931 7,000 7,000 Travel 766 1,000 1,000 Leases 10,517 9,000 9,000 Utilities - 250 250 Repairs 9,800 11,000 11,000 Miscellaneous 1,702 2,250 2,250 Insurance 27,031 35,709 46,422 Prop/Liab Insurance 27,031 35,709 46,422 Capital 9,260 15,000 - Capital Equipment 9,260 15,000 - Grand Total 674,123 697,805 688,110 No Personnel Change Requests No Capital Expenditure Requests $ 750 K $ 500 K 489,318 $ 250 K 106,620 45,750 Jj6j�] $ 0 K 46,422 =97F] Personnel Supplies Services Insurance Capital ■ 2025 ACTUAL ■ 2026 BUDGET O 2027 PRELIMINARY o• ASSISTANT COORDINATOR NOXIOUS WEED INSPECTOR II NOXIOUS WEED PROGRAM COORD 1.00 0.75 1.00 Total 2.75 33 Revised — Inconsistent with Presentation 10/20/2026 Noxious Weed: $638,800 2025 Actual: $574,574 / 2026 Budget: $482,000 Noxious Weed Control Fund The program works in coordination with the County's five weed districts to provide landowner education, inspections, weed management assistance, and enforcement when necessary. Revenue is generated primarily through charges for services and miscellaneous revenues, including weed district assessments and fees for weed control services. Currently assessments have been adjusted necessitating a revision of revenue assessments in the 2026 budgets reflected below. Revenue 23-25 Actual 26 Budget 27 Prelim $ 0.8 M M $ 0.6 M M $ 0.4 M M $ 0.2 M M $ 0.0 M M 2023 2024 2025 2026 2027 � Expense � Revenue Balance No Personnel Change Requests No Capital Expenditure Requests Noxious Weed Fund Operational Revenue Profile $638,800 $OMM $OMM $OMM $OMM $OMM $OMM $OMM $OMM $OMM Revenue 23-25 Actual 26 Budget 27 Prelim $ 0.3 M M 7M — _ $ 0.0 M M MISC / INTEREST GOODS & SERVICE INTERGOV ■ 2023 a 2024 ❑ 2025 ❑ 2026 ❑ 2027 34 10/20/2026 SOLID WASTE: $10,284,620 2025 Actual: $7,557,816 / 2026 Budget: $10,531,261 21% 8% It- VMF -6% SOLID WASTE 6% _wJ /V -98% Personnel 9% 9% 4% Public Capital 2% -15% -16% Countywide 32% -51 % 17% -23% SOLID WASTE No Personnel Change Requests No Capital Expenditure Requests Operating 29% Public All -in 13% n -4% -3% 17% 19% 5% Countywide 19% 11% -11 SOLID WASTE Public Countywide -47% SOLID WASTE Public Countywide 35 10/20/2026 SOLID WASTE: $10,284,620 2025 Actual: $7,557,816 / 2026 Budget: $10,531,261 Personnel 1,188,553 1,201,727 1,294,573 Salaries 947,880 903,493 898,828 Benefits 240,673 298,234 395,745 Supplies 134,571 156,185 147,300 Operating Supplies 91,857 108,943 109,058 Fuel 31,098 30,393 30,393 Minor Equipment 11,616 16,849 7,849 Services 6,133,853 7,401,624 8,649,323 Professional Service 5,683,066 6,189,346 6,581,862 Communications 6,266 11,419 11,419 Travel 5,446 6,086 6,086 Intergov 178,625 170,955 271,955 Leases (5,064) 19,781 19,781 Utilities 149,606 55,021 208,626 Repairs 72,924 933,169 88,747 Miscellaneous 12,881 15,847 810,847 Debt Service 30,103 - 650,000 Insurance 97,715 122,330 159,029 Prop/Liab Insurance 97,715 122,330 159,029 Capital 3,124 1,649,395 34,395 Capital Improvements 3,124 999,994 - Capital Equipment - 649,401 34,395 Grand Total 7,557,816 10,531,261 10,284,620 Increase: Miscellaneous - Move Transfer Station Soil No Personnel Change Requests No Capital Expenditure Requests $ 10 M M 8,649,323 $ 8 MM $6MM $4MM $ 2 M M 1,294,573 $ 0 M M � 147,300 159,029 34,395 Personnel Supplies Services Insurance Capital ■ 2025 ACTUAL 9 2026 BUDGET ❑ 2027 PRELIMINARY POSITION ASSISTANT SOLID WASTE DIRECTOR 1.00 HHW COORDINATOR 1.00 LEAD OPERATOR 1.00 SCALE HOUSE ATTENDANT 1 1.60 SCALE HOUSE ATTENDANT II 1.00 SOLID WASTE ASSISTANT 1.00 SOLID WASTE DIRECTOR 1.00 SOLID WASTE OPERATOR 2.00 SW ATTENDANT/CLERK 1.00 Total 10.60 *Decline/Completion of Capital Project corresponding increase in debt service. 36 10/20/2026 Solid Waste: $9,840,707 2025 Actual: $10,393,567 / 2026 Budget: $9,660,613 Solid Waste Fund The Solid Waste Fund is primarily supported by charges for services. The largest revenue source is tipping fees for waste delivered to County transfer stations and disposal facilities, supplemented by charges for yard waste, construction and demolition debris, liquid waste, and other services. Additional revenue comes from recycling and compost sales, miscellaneous receipts, and grants. Revenue 23-25 Actual 26 Budget 27 Prelim $12MM $10MM $8MM $6MM $4MM d- $2MM $OMM 2023 2024 2025 2026 2027 � Expense � Revenue Balance No Personnel Change Requests No Capital Expenditure Requests Solid Waste Fund Operational Revenue Profile $9,840,707 $12MM $10MM $8MM $6MM $4MM $2MM $OMM Revenue 23-25 Actual 26 Budget 27 Prelim $ 9.5 M M $ 0.2 M M GOODS & MISC / SERVICE INTEREST $ 0.1 M M p,0 M M SURPLUS INTERGOV ■ 2023 ❑ 2024 0 2025 0 2026 0 2027 37 CDS: $3,7269981 2025 Actual: $3,367,019 / 2026 Budget: $3,059,532 Personnel 12% 9% 6% 7% 8% 9% -10% CDs 429% 0% 0% CDs Public Capital Countywide 2% 9% 32% -15% -16% -51 % Public Countywide -13% -25% CDs -3% CDs 146% 22% 10/20/2026 No Personnel Change Requests No Capital Expenditure Requests Operating 29% 1% 17% 19% 7% -1 Public All -in 13% Public Countywide 19% -10% Countywide 38 10/20/2026 CDS: $3,7269981 No Personnel Change Requests 2025 Actual: $3,367,019 / 2026 Budget: $3,059,532 No Capital Expenditure Requests $ 3.0 MM 95,101 2025 ACTUAL 2026 BUDGET 2027 PRELIMINARY $ 2.0 MM Personnel 2,180,515 2,427,196 2,195,101 1,405,532 Salaries 1,701,135 1,724,725 1,504,805 $ 1.0 MM Benefits 479,380 702,471 690,296 Supplies 27,995 41,400 43,000 43,000 83,348 _ $ 0.0 MM Operating Supplies 7,104 15,000 14,300 Fuel 18,550 23,500 26,000 Personnel Supplies Services Insurance Capital Minor Equipment 2,341 2,900 2,700 2025 ACTUAL ■ 2026 BUDGET ■ 2027 PRELIMINARY Services 1,103,193 526,822 1,405,532 Professional Service 989,840 369,034 1,281,060 Communications 10,630 20,500 19,200 POSITION Travel 6,433 18,500 16,000 ASSISTANT BUILDING OFFICIAL 1.00 Intergov 69 140 140 BUILDING INSPECTOR 2.00 Leases 57,355 62,164 48,198 BUILDING OFFICIAL 1.00 Utilities 53 - - CDS DIRECTOR 1.00 Repairs 16,015 15,104 10,104 CHIEF ADMINISTRATOR 1.00 Miscellaneous 22,798 41,380 30,830 CODE ENFORCEMENT OFFICER 1.00 Insurance 55,316 64,114 83,348 CODE ENFORCEMENT TECHNICIAN - Prop/Liab Insurance 55,316 64,114 83,348 OFFICE ADMINISTRATOR 1.00 Capital _ _ - PERMIT TECHNICIAN 1.00 Grand Total 3,367,019 3,059,532 3,726,981 PLANNER 1 2.00 PLANNER II - LONG RANGE 1.00 Decrease to staffing consistent with stabilization efforts, increase to PLANNING MANAGER 1.00 professional services reflective of increased grant expenditures PLANS EXAMINER 3.00 Total 16.00 39 10/20/2026 Community Development Services: $3,144,543 No Personnel Change Requests 2025 Actual: $2,322,121 / 2026 Budget: $1,741,898 No Capital Expenditure Requests Community Development Services Fund Community Development Services (CDS) is primarily supported by charges for services, including building permits, land use applications, plan reviews, inspections, and other development - related fees. These revenues fluctuate with permitting activity, development demand, and the volume and complexity of projects processed. Additional revenue may include grants and intergovernmental funding for specific planning initiatives. Overall, the department's revenue is closely tied to development activity, with permit and service fees providing the primary source of operational cost recovery. Revenue 23-25 Actual 26 Budget 27 Prelim $4MM $2MM $OMM 2023 2024 2025 2026 2027 � Expense Revenue Balance Community Development Fund Operational Revenue Profile $3,144,543 Revenue 23-25 Actual 26 Budget 27 Prelim $ 1.8 M M $ 1.6 M M $ 1.6 MK $1.4MM $ 1.2 M M $ 1.0 M M $1.0 M M $ 0.8 M M $ 0.6 M M $0.4MM $0.3MM $ 0.2 M M $ 0.2 M M �$01MM $ 0.0 M M INTERGOV PERMITS TRANSFER GOODS & MISC / SURPLUS SERVICE INTEREST ■ 2023 132024 ❑ 2025 ❑ 2026 ❑ 2027 As permit revenues decline, CDS has pursued grant funding to diversify and supplement its revenue base while evaluating cost recovery practices and preparing for a forthcoming review of fee rates. 40 10/20/2026 COUNTY CAPITAL PROJECT REQUESTS Excludes Public Works Following Slide (Event Center) intended for review with Public Family Subsequent Project Slides (In Packet Only) intended for scope and review at the corresponding meeting 41 EVENT CENTER PROJECTS 2027 Requested Project Budget RV Park Utility Installation 100,000 Tractor 120,000 South Grandstands HVAC 90,000 Cement Goat Barn 30,000 Golf Carts 60,816 Relocate Fire Hydrant 20,000 Expo Hall Soundsystem 30,000 Floors Manastash/Heritage 55,000 Rock North Lot 40,000 Bathroom Stanchions Western Village 10,000 Master Plan Creation 60,000 Grand Total Lodging Other Grants TBD GenFund Tax External 100,000 120,000 90,000 30,000 27,500 40,000 10,000 60,000 100,000 377,500 30,000 27,5001 30,000 27,5001 KVEC Cap Improve 20,0001 20,0001 10/20/2026 Color Priority Interest High Mid Reserve Notes Low 60,816 Project Work Continues as External Funding becomes available Repeat Request from Prior Year Total Commitment of 60,000 - 30,000 in 2027 Approved in Study Session Split With Friends of Fair Total Commitment of 120,000 - 60,000 in 2027 42 10/20/2026 Sheriff 2027 Requested Project Budget TBD Generator Replacement EOC Building: Phase 1 250,000 Mini Splits 10,000 Move Door in Lobby 35,0001 35,000 EOC Building: Phase 2 3,500,0001 3,500,000 LIP GenFund 3/10th REET1 1/101" CJ Other Notes 100,000 already Transferred 80,000 remaining on project 250,000 Continuation of Exisiting Project 10,000 Previous Request Storage Unit Purchase 1,500,0001 1,500,000 Grand Total 1 1 5,035,0001 250,000 JAIL PROJECTS Project 2027 Requested Budget TBD GenFund General Repair 780,000 Grand Total Jail CIP REET1 I Notes 780,000 Continuation of Existing Project 780,000 43 COURTHOUSE PROJECTS Project IT HVAC Replacement Main Bathroom Tile - 1 Clerks Office Security Wall Grand Total 2027 Requested Budget OTHER PROPERTIES Facility Project Seal Coat Stripe County wide Parking Lots H VAC Upper District Court Replacement Grand Total Fund Current Total Interest Reserve 150,816 KVEC Cap 20,000 1/10th CJ 90,000 New CtHouse 100,000 REET 50,000 100,000 20,000 30,000 2027 Requested Budget 40,000 50,000 CIP GenFund REET1 New CtHouse 100,0001 GenFund CIP REET1 50,000 50.000 10/20/2026 Interest Reserve Notes Electrical Engineering Done 20,000 3U,000IRun Through CSC Interest Reserve Notes 40,OOO1Consolidated for Savings 44 10/20/2026 What does this mean for the Board? Public Family expenses increase from approximately $25.8 million in 2026 to $27.8 million in 2027, with services and personnel representing the largest portions of the budget. The Family combines General Fund departments with dedicated revenue sources, enterprise activity, and restricted special revenue funds. Each has different levels of flexibility to support ongoing operations. Solid Waste, Community Development Services, lodging tax, and other departmental revenues contribute materially to the Family's funding profile. Revenue assumptions and cost -recovery practices should be monitored to ensure ongoing costs are supported. Evaluate personnel and operating cost growth against service demand, workload, and opportunities for coordination or technology - driven efficiencies. The key challenge is sustaining public -facing services while aligning recurring costs with reliable revenues, maintaining appropriate service levels, and identifying opportunities to improve efficiency. Next Meeting: Public Works, Friday 23rd at 10:00 AM