HomeMy WebLinkAboutRes-2021-109KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTTON No. 2ol'l-_lq
IN THE MATTER OF SETTING DATES
FOR THE 2022 BUDGET HEAMNGS IN KITTITAS COANTY
WHEREAS, R.C.W.36.40.010; R.C.W. 36.40.020;R.C.W.36.40.030; R.C.W. 36.40.040;
R.C.W.36.40.050; R.C.W. 36.40.060; R.C.W. 36.40.070; R.C.W. 36.40.071; R.C.W. 36.40.090;
R.C.W. 36.81.130 AND R.C.W .84.55.120 provides for establishing dates for the budget process and
hearings; and,
WHEREAS, the Kittitas County Commissioners on July 6, 2021, elected to establish two
budget hearings for October 4,2021,at2:00 pm on revenue sources and making the tax levies and
December 6,2021, at2:00 pm to adopt the final budget.
NOW, THEREFORE IT BE RESOLVED that the following alternate dates are
established:
1. Not later than July 19, 202l,the County Auditor shall notify each county official in
writing requesting a detailed and itemized estimate both probable revenues from sources other than
taxation, and of all expenditures required by such office for the ensuing year. The budget forms to
be completed will be supplied at this time and are to be used exclusively.
2. E ach department shall submit an estimated budget to the Auditor no later than August 27,
2021. There upon the County Auditor shall prepare the county budget, which sets forth the complete
financial program of the county for the ensuing calendar year showing the expected program of
revenue by which it is to be financed.
The county commissioners shall submit to the auditor a detailed statement showing all
new road and bridge construction to be financed from the county road fund, and from bond
issues theretofore issued, if any, for the ensuing fiscal year, together with the cost thereof as
computed by the county road engineer or for constructions in charge of a special engineer, then
by such engineer, and such engineer shall prepare such estimates of cost for the county
commissioners. They shall also submit a similar statement showing the road and bridge
maintenance program, as near as can be estimated.
The county commissioners shall also submit to the auditor detailed estimates of all
expenditures for construction or improvement purposes proposed to be made from the proceeds
of bonds or warants not yet authorizedl-
Budget Resolution
Page 2 of 3
Each such official shall file their estimates within the time and in the manner provided in the
notice and form and the auditor may deduct and withhold as a penalty from the salary of each
official failing or refusing to file such estimates as herein provided. the sum of fifty dollars for each
day of delay: Provided that the total penalt), against any one official shall not exceed two hundred
fifty dollars in any one year.
3. The preliminary budget prepared by the Auditor shall be submitted to the Board on or
before September 20,2021. The Board shall then review the preliminary budget in detail with the
County Auditor andlor Budget & Finance Manager and shall make any revisions and additions it
deems advisable.
4. Commencing September 20 through September 30r2021, if deemed necessary by
the Board, they will request Elected Officials and/or department heads be available to discuss
individual budget requests.
5. Per RCW 84.55.120 the county legislative authority must hold a public hearing on
October 4,202L, to discuss revenue sources for the coming year's budget including
consideration of possible increases in property tax revenues.
6. Per 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.
7. The preliminary budget will be returned to the Auditor on or before October 29,2021,
for presentation in final form.
8. Per R.C.W. 84.52.020,I1 shall be the duty of the city council or other governing body of
every city, other than a city having a population of three hundred thousand or more, the board of
directors of school districts of the first class, the superintendent of each educational service district
for each constituent second-class school district, commissioners of port districts, commissioners of
metropolitan park districts, and of all officials or boards oftaxing districts within or coextensive with
any county required by law to certify to the county legislative authority, for the purpose of levying
district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation
of the property in the city or district, through their chair and clerk, or secretary, to make and file such
certified budget or estimates with the clerk of the county legislative authority on or before the
thirtieth day of November.
9. Per R.C.W. 84.52.070,It shall be the duty of the county legislative authority of each
coun$1, on or before the thirtieth day of November in each year, to certify to the county assessor of
the county the amount of taxes levied upon the property in the county for county purposes, and the
respective amounts of taxes levied by the board for each taxing district, within or coextensive with
Budget Resolution
Page 3 of3
the county, for district purposes, and it shall be the duty of the council of each city having a
population of three hundred thousand or more, and of the council of each town, and of all officials or
boards of taxing districts within or coextensive with the county, authorized by law to levy taxes
directly and not through the county legislative authority, on or before the thirtieth day of November
in each year, to certify to the county assessor of the county the amount of taxes levied upon the
property within the city, town, or district for city, town, or district purposes. If a levy amount is not
cenified to the county assessor by the thirtieth day of November, the county assessor shall use no
more than the certified levy amount for the previous year for the taxing district: PROVIDED, That
this shall not apply to the state levy or when the assessor has not certified assessed values as required
by RCW 84.48.130 at least twelve working days prior to November 30th.
10. November 23,2021- first publication of county budget hearings.
11. November 30, 2021 - second publication of county budget hearings.
72. The public hearing to adopt the county budget will commence on December 612021, at
2:00 p.m., and if necessary, will continue through December 10,2021.
The annual 2022budget will be adopted no later than December 10,2021.
DATED this 6th of July 2021.
BOARD OF CO OMMISSIONERS
CO WASHINGTON
ABSENT
t,i,:t\5r,in
z'.t'"(,6rot h,t y Commissioner
Clerk of the Board / Deputy Clerk of the Board
G:\Docuntents\z\ccornrtrng\Budget\PRliI.llvl\ltestilution starl process.doc