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24 <br />Funding Plan <br />In 2028, both the Conservative and Moderate Scenarios indicate a surplus of PFD revenues. <br />Revenues are projected to continue to increase throughout the projection period. <br />The PFD, if formed, will need to refine the estimates of revenue available from a potential <br />sales tax and develop a budget for expenditures for PFD administration, any operating <br />shortfalls and reserves to determine how much revenue will be available to support debt <br />service. <br />Further, the PFD is expected to request a separate review that will focus on operating and <br />capital costs, prior to the issuance of any debt, as required by State law.22 <br />22.WASHINGTON STATE LEGISLATURE RCW 36.100 <br />2024 Actual 2025 2026 2027 2028 <br />1 Estimated Sales Tax Distribution to Proposed PFD <br />2 Conservative Scenario $2,285,706 $2,538,853 $2,695,687 $2,852,521 $3,009,354 <br />3 Moderate Scenario $2,285,706 $2,456,162 $2,639,330 $2,836,157 $3,047,663 <br />4 Estimated PFD Operating Expenditures ($120,000)($120,000) <br />5 Accumulated PFD Revenues <br />6 Conservative Scenario $0 $0 $0 $2,732,521 $5,621,875 <br />7 Moderate Scenario $0 $0 $0 $2,716,157 $5,643,820 <br />8 Operational Funding to Projects <br />9 Project 1 $0 ($1,052,325) <br />10 Project 2 $0 ($276,000) <br />11 Project 3 $0 ($1,724,000) <br />12 Total Project Costs $0 ($3,052,325) <br />13 Amount Available for Debt Service (Short Fall) <br />14 Conservative Scenario $2,732,521 $2,569,550 <br />15 Moderate Scenario $2,716,157 $2,591,495 <br />1. Assumes 0.2% allocation to proposed PFD <br />2. Reflects linear regression model <br />3. Reflects Compounded Annual Growth Rate 2019-2024 <br />4. Estimate as provided by Kittitas County; Requires further due diligence by PFD to establish annual operating budget; Non-inflated <br />5. Net of PFD operating expenditures (Line 4) <br />8. Reflects information provided by Kittitas County; Requires further due diligence by PFD; Non-inflated <br />9. Reflects information provided by Kittitas County for total Year 1 estimated operating deficit <br />10. Reflects information provided by Kittitas County based on 2025 Ballard King and Associates study <br />13. Reflects information provided by Kittitas County for total Year 1 estimated operating deficit <br />Source: Kittitas County Treasurer Office, Washington State Department of Revenue, Kittitas County, Johnson Consulting <br />Projected Sales Tax Receipts and Amount Allocated to Operational Costs <br />Kittitas County, WA (2024-2028)