HomeMy WebLinkAboutStaff Report start 2020 Budget processKittitas County
Board of County Commissioners
Agenda Staff Report
Agenda Date:
July 2, 2019
Action Requested:
To adopt the Resolution setting the dates for the 2020 budget process and to
set two public hearings one on October 7, 2019 at 2:00 pm and the final
adoption December 3rd, 2019 at 2:00 pm
Background:
This Resolution adopts the dates for the 2020 preliminary budget process
The budget procedures and deadlines are found in chapter RCW 36.40 and
summarized below:
RCW 36.40.010* - County Auditor notifies all officials, elected or
appointed, of the request for budget, revenue and expenditures.
RCW 36.40.030 - The budget estimates shall be submitted on forms
provided by the county auditor. The county auditor prepares estimates
for debt service and all other estimates not called for in the notification
to officials.
The county auditor may deduct and withhold as a penalty from the
salary of each official failing or refusing to file estimates, the sum of
$50 for each day of delay up to $250.
RCW 36.40.040 - County auditor shall prepare the county budget
which shall set forth the complete financial program of county for the
ensuing fiscal year, showing the expenditure program and the sources
of revenue by which it is to be financed.
All estimates of receipts and expenditures for the ensuing year shall be
fully detailed in the annual budget and shall be classified and
segregated according to a standard classification of accounts to be
adopted and prescribed by the state auditor after consultation with the
Washington state association of counties and the Washington state
association of county officials.
RCW 36.40.050* - The budget shall be submitted by the auditor to the
board of county commissioners on or before the first Tuesday in
September of each year. The board shall thereupon consider the same
in detail, making any revisions or additions it deems advisable.
RCW 36.40.060 - The county legislative authority shall then publish a
notice stating that it has completed and placed on file its preliminary
Staff Report – Budget Resolution
Page 2
budget for the county for the ensuing fiscal year, a copy of which will
be furnished any citizen who will call at its office for it, and that it will
meet on the first Monday in October thereafter for the purpose of fixing
the final budget and making tax levies, designating the time and place
of the meeting, and that any taxpayer may appear thereat and be
heard for or against any part of the budget.
*allowed alternate dates
RCW 36.81.130* - On or before the first Monday in October of each
year each county road engineer shall file with the county legislative
authority a recommended plan for the laying out, construction, and
maintenance of county roads for the ensuing fiscal year. Any
appropriations contained in the county road budget shall be void
unless the county's road plan was adopted prior to such appropriation.
The County must hold two public hearings (change for this year).
RCW 84.55.120 - The county legislative authority must hold a public
hearing on revenue sources for the coming year's budget including
consideration of possible increases in property tax revenues and must
be held prior to the certification deadline, which is November 30.
RCW 36.40.071 - Notwithstanding any provision of law to the contrary,
the board of county commissioners may meet for the purpose of
holding a budget hearing, provided for in RCW 36.40.070, on the first
Monday in December. The board of county commissioners may also
set other dates relating to the budget process, including but not limited
to the dates set in RCW 36.40.010,36.40.050, and 36.81.130 to
conform to the alternate date for the budget hearing.
Recommendation:
Request the board approve and sign the resolution to set the dates for the 2020
budget process and set a public hearing on October 7, 2019 at 2:00 pm to consider
property tax revenues and a public hearing on December 3, 2019, at 2:00 pm, which may
be continued until December 2nd, 2019 to adopt the final 2020 budget.
Handling:
Copy to Judy Pless
Judy will distribute
Attachments
Resolution setting the dates for the 2020 budget
Lead Staff
Judy Pless, Budget & Finance Manager
Kittitas County Auditor’s Office