HomeMy WebLinkAboutPreliminary Budget Staff Report Public Hearing (7)1 | Page
Kittitas County
Board of County Commissioners
2019 Preliminary Budget – Staff Report
Public Hearing Date:
December 3rd, 2018
Action Requested:
To hold a public hearing to set the property tax levies, adopt the 2019 County Budget
and to certify the tax levy.
Background:
On June 19, 2018, the Board of County Commissioners adopted resolution 2018-096
setting the dates for the 2019 Budget hearings.
As per RCW 36.40.071 the county chooses the alternate date for the budget hearing to
be the first Monday in December and may continue the hearing from day to day until
concluded but not to exceed a total of five days.
Because the County General fund is submitted to the Board at the department level and
other funds budgets are submitted balanced. The Board of County Commissioners
meets with the General Fund departments and reviews their budget requests. After the
initial General Fund preliminary budget was compiled it was $3,397,598 out of balance
General Fund 2019 Preliminary Budget
Revenues $37,890,269
Expenditures 41,587,867
Total out of balance (preliminary) 3,697,598
The Board met with all departments to discuss budget totals on both the revenue and
expenditure side of the budget. During these meetings the Departments informed the
Board of their budget adjustments, resulting in reductions and increases. After all the
adjustments have been made, the total General Fund budget is $40,068,102.
Taxes:
The General Fund budget includes a tax levy of 1% increase in the amount of
$88,702.49. The County Road budget includes a tax levy increase of 1% plus banked
capacity for a total of 21% in the amount of $919,423.72. The Flood Control budget
includes a tax levy increase of $1% plus banked capacity for a total of 12% in the
amount of $54,214.17.
The General fund us utilizing a levy shift from County Road in the amount of $890,097
and the Diversion of County Road taxes for traffic safety and enforcement in the
amount of $220,000.
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Levy Certification
The General Fund tax levy is split between General Fund, Community Services
(Mental Health & Development Disabilities) and Veterans Assistance. RCW
71.20.110 sets the levy requirements for the Community Services levy and RCW
73.08.080 for Veterans Assistance. The 2019 levy for the General Fund is presented as
follows:
Fund Amount
General Fund 8,269,000
Community Services 186,000
Veterans Assistance 45,000
Total General Fund Levy 8,500,000
The Road Levy is set at $5,500,000 with the $220,000 Tax Diversion and $890,097 for
a levy shift to the General Fund.
The Flood Control Levy is set at $525,000.
Budget Totals
The County Budget is balanced for all funds with the total of $111,769,650
FUND AMOUNT
001 GENERAL FUND 40,068,102
101 AIRPORT 1,076,166
103 YOUTH/AMATEUR SPORTS ACTIVITY 9,179
105 COMMUNITY SERVICES 1,348,277
106 COUNTY ROAD 18,860,845
107 FLOOD CONTROL 7,052,050
108 PUBLIC FACILITIES 3,243,375
110 EIS TRUST 93,000
112 LOW INCOME HOUSING 91,788
113 RECREATION 12,796
114 HOMELESSNESS HOUSING ASSIST 994,204
115 TRIAL COURT IMPROVEMENTS 337,000
116 PUBLIC HEALTH 2,002,153
118 VETERANS ASSISTANCE 125,325
119 "911" PHONE SYSTEM 1,290,500
120 3/10TH CRIMINAL JUSTICE TAX 3,188,281
123 NOXIOUS WEED CONTROL 555,000
125 AUDITOR CENT DOC PRESERVATION 374,600
127 MISDEMEANANT PROBATION 1,028,703
130 PROSECUTOR VICTIM/WITNESS 184,517
131 DRUG ENFORCEMENT RESERVE FUND 105,000
134 PUBLIC DEFENSE 276,570
135 FORFEITED DRUG PROCEEDS FUN 45,500
140 STADIUM 3,265,000
142 REAL ESTATE EXCISE TAX TECH 36,000
201 2016 GO BOND 293,392
202 2010 GO & REFUNDING BOND 719,596
301 COUNTY CAPITAL IMPROVEMENTS 2,115,000
302 CTHSE/JAIL FACILITIES EXPANSION 163,326
401 SOLID WASTE 5,697,759
402 COMMUNITY DEVELOPMENT SERVICES 2,604,820
403 WATER MITIGATION 1,433,097
501 EQUIPMENT RENTAL & REVOLVING 12,516,824
504 DENTAL SELF INSURANCE PROGRAM 201,000
511 UNEMPLOYMENT COMPENSATION 170,000
517 COMPUTER REPLACEMENT INTERN 183,680
601 JEREMY WILLIAMS LIBRARY TRUST 7,225
TOTAL COUNTY BUDGET 111,769,650
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Recommend:
The Board of County Commissioners approve and sign the resolutions to levy taxes,
adopting the budget and certifying the levies. (7 Resolutions total)
Handling
Return a copy of each Resolution to Judy
Interaction
All Departments
Attachments
7 Resolutions
Lead Person
Judy Pless, Budget and Finance Manager