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Home My WebLink AboutPreliminary Budget_Final2027 Preliminary Budget Summary $51.0 MM $46.9 MM $4.1 MM $2.1 MM $2.0 MM Expense (Includes Transfers) Revenue Paper Deficit 6% Vacancy Savings (Assumption) Structural Deficit Transfers out $850K •$275K CDS •$225K Public Health •$200K Springwood •$100K UDC Debt Service •$50K Trial Court Match 2027 Strategic Priorities Net Zero Budget Simulation: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. General Fund –Preliminary Budget Comparison The Preliminary Budget does not reflect either personnel or project requests –these are documented in the appendices 2025 2025 2026 2026 2027 2027 $ 30 MM $ 40 MM $ 50 MM $ 60 MM EXPENSE REVENUE General Fund 25/26 Adopted vs 2027 Preliminary Budget General Fund –Expense Areas of Increase 2027 (Excluding Personnel) Personnel represents the largest expenditure within the General Fund and is analyzed separately. The chart above highlights areas with change exceeding $50K when compared to the 2026 adopted budget. Outside of Personnel there was very little growth cumulatively in the General Fund Preliminary Budget. General Fund –Areas of Expense breakdown •Consistent with previous Expense distribution •Projects are contained in a Capital Fund to limit distortion of operating budgets •Professional Service includes internal charge for Technology Fund (53,711) (67,506) (68,456) (153,830) (159,309) 125,988 Equipment Repairs Capital Improvements Professional Services Vehicle Purchase Subscriptions / Training General Fund - Expense Areas $ Change Prior Year SALARIES AND WAGES, 51% PERSONNEL BENEFITS, 20% PREFESSIONAL SERVICES, 15% INSURANCE, 3% General Fund Expense by Area Total: $50.2 MM (Excludes Transfers) County Major Funds –Expense Budget Comparison County Major Funds –Revenue Budget Comparison $ 0 MM $ 10 MM $ 20 MM $ 30 MM $ 40 MM $ 50 MM $ 60 MM Major Fund Comparison Expense 2025 Actual / 2026 Budget / 2027 Preliminary 2025 2026 2027 $ 0 MM $ 10 MM $ 20 MM $ 30 MM $ 40 MM $ 50 MM $ 60 MM Major Fund Comparison Revenue 2025 Actual / 2026 Budget / 2027 Preliminary 2025 2026 2027 2027 Personnel Analysis - 5 10 15 20 25 30 35 40 GF Other Funds Mi l l i o n s Total Personnel - 5-year Trend 2023 2024 2025 2026 2027 •$3MM increase over 2026 (6%) •$2.53MM GF •$0.47MM Other funds •$14MM increase over 5-year period (36%) •$9.4MM GF •$4.6MM Other funds - 5 10 15 20 25 30 GF Other Funds Mi l l i o n s Salaries - 5-year Trend 2023 2024 2025 2026 2027 •$2.1MM increase over 2026 (6%) •$1.7MM GF •$0.4MM Other funds •$10.8MM increase over 5- year period (40%) •$7.2MM GF •$3.6MM Other funds 235 134 242 140 240 146 243 145 246 147 GF Other Funds Total FTE - 5-year Trend 2023 2024 2025 2026 2027 •5 FTE increase over 2026 (1%) •3 GF •2 Other Funds •24 FTE increase over 5-year period (7%) •11 GF •13 Other funds 2027 Personnel Analysis 0% 2% 4% 6% 8% 10% 12% 2023-2024 2024-2025 2025-2026 2026-2027 Cost vs. FTE Growth - 4-Year Trend Total Costs FTE •Salaries & Benefits costs are increasing by 6% from 2026- 2027 while FTE is increasing by 1% •Total Personnel costs have risen by 36% over the past 5 years while FTE has increased by 7% County Wide – 2027 Capital Project Requests Preliminary requests do not reflect proposed funding offsets,which will be presented for consideration during the budget hearing process.The attached project list excludes Public Works projects and Sheriff’s Office vehicle replacements,both of which are included in the preliminary budget figures. Continuing Project completion estimates are being finalized and not included above – at this time, these projects do not require additional funding and will expend the balance that has been set aside. Total Cost EVENT CENTER Cement in Goat Barn 60,000 Master Plan Creation Update 120,000 New Bathroom stanchions Western Village 10,000 Replace floors in Manastash/Heritage 55,000 Rock North Lot 40,000 RV Park Project Continued 50,000 South Grandstands HVAC system 90,000 Tractor 120,000 Upgrade Expo Hall Sound Systems 30,000 MAINTENANCE Bathroom Tile Refinish 20,000 Clerks front counter wall 35,000 HVAC Replacement Upper District Court 50,000 IT HVAC 25,000 LDC Mens Bathroom Tile Repair 15,000 Seal Coat and Stripe Parking Lots 40,000 Sheriff Door/Wall 35,000 Various Mini-Split Replacements 20,000 PUBLIC WORKS Airport Subsidize 386,000 Grand Total 1,201,000 County Wide–2027 Personnel Requests •5 Total Requests •5 New Positions Sum of Impact General Fund HR Limited Part-Time HR Assistant 28,172 PUBLIC DEFENSE Defense Attorney III 246,000 SHERIFF Sheriff Deputy-School Resource 63,475 SUPERIOR COURT Felony Drug Court Case Manager 104,450 General Fund Total 442,097 1/10th Jail SHERIFF Jail Deputy 100,466 Sheriff Deputy-School Resource 63,475 1/10th Jail Total 163,941 Grand Total 606,038 County Wide–2027 Enterprise Technology Requests Sum of Impact 15x BeyondTrust Licenses 6,000 Additional licenses needed for future projects.6,000 ARMIS Subscription 35,000 Block potentially harmful internet traffic.35,000 County Password Manager 15,000 Reported that users are using inefficient methods to save passwords.15,000 Jitbit Upgrade 11,000 Gives necessary updates - Has not been updated in 3 years.11,000 ManageEngine Subscription 32,115 Allows the network team to perform audits of AD accounts, backup M365, and patch new switches 32,115 NAC - PortKnox 45,000 Monitors unknown devices accessing network 45,000 Network Rotation - 2nd Half 250,000 All County switches are well over due for rotation.250,000 PenTest 15,000 Annual cybersecurity datacenter pentest.15,000 Server Migration PS 45,000 Servers are going EOL, working to migrate applications over to a new server.45,000 UPS Backup 30,000 Datacenter UPS (battery) is 10+ years old which has a high risk of failure that could cause the datacenter to go down.30,000 UPS Backup PS 70,000 May require electrical engineer analysis.70,000 Grand Total 554,115 General Fund –Preliminary 2027 Budget 2027 Preliminary Budget Appendices EXPENSE REVENUE TRANSFER OUT ASSESSOR 1,922,864 - AUDITOR 2,575,146 (983,967) BOARD OF EQUALIZATION 469 - FIRE MARSHAL 376,367 (215,588) CLERK 769,858 (150,864) COMMISSIONERS 1,095,671 (2,097) INFORMATION TECHNOLOGY 1,941,465 (990) WSU EXTENSION 268,485 (871) SUPERIOR COURT 1,093,271 (92,868) JUVENILE PROBATION 874,963 (190,843) LAW LIBRARY 15,134 (21,356) LOWER DISTRICT COURT 1,320,264 (669,037) 51,000 FACILITIES MAINTENANCE 2,510,606 (391,730) 96,048 NON-DEPARTMENTAL 2,790,552 (1,970,155) 600,000 CORONER 669,006 (22,275) PROSECUTOR 4,287,858 (473,084) - SHERIFF 18,989,827 (5,350,278) TREASURER 749,044 (28,504,612) UPPER DISTRICT COURT 942,485 (449,727) PEST AND DISEASE CONTROL BOARD 50,000 - LIBRARY ADVISORY BOARD 230,000 EMERGENCY MANAGEMENT 310,633 (18,400) HUMAN RESOURCES 485,005 (50,517) - ADMISSIONS TAX - (675,440) 100,000 CRIMINAL JUSTICE/LAW JUSTICE 60,000 (4,215,546) - BEHAVIORAL HEALTH COURT 133,983 (178,822) POST EMPLOYMENT BENEFITS 35,000 EVENT CENTER 2,443,046 (1,354,807) MISDEMEANANT PROBATION 1,006,144 (542,058) PUBLIC DEFENSE 1,954,508 (399,749) PLANNING 157,680 CODE ENFORCEMENT 157,319 (13,279) GENERAL FUND 50,216,653 (46,938,960) 847,048 * Revenues shown within a department’s budget are not necessarily available for that department to spend. This is a function of how the accounting system captures and displays revenue. General Fund –Preliminary 2027 Budget with Context * 6-month Revenue is approximated due to lag in receipt EXPENSE REVENUE TRANSFER OUT EXPENSE REVENUE TRANSFER OUT EXPENSE * REVENUE EXPENSE REVENUE TRANSFER OUT ASSESSOR 1,824,449 - 1,897,120 - 925,169 1,922,864 - AUDITOR 2,213,599 (1,098,492) 2,342,026 (984,300) 1,178,770 2,575,146 (983,967) BOARD OF EQUALIZATION 18,379 - 2,893 - 3,991 469 - FIRE MARSHAL 322,449 (220,329) 366,025 (245,916) 166,532 376,367 (215,588) CLERK 649,892 (165,269) 730,531 (192,330) 350,258 769,858 (150,864) COMMISSIONERS 1,030,114 (2,066) 1,142,851 (1,555) 544,820 1,095,671 (2,097) INFORMATION TECHNOLOGY 1,796,664 (50,900) 1,811,453 (50,504) 845,078 1,941,465 (990) WSU EXTENSION 247,134 (822) 262,119 (900) 114,238 268,485 (871) SUPERIOR COURT 984,476 (97,803) 986,435 (58,583) 527,769 1,093,271 (92,868) JUVENILE PROBATION 831,785 (204,228) 851,430 (180,804) 374,661 874,963 (190,843) LAW LIBRARY 13,089 (20,147) 14,861 (18,707) 6,154 15,134 (21,356) LOWER DISTRICT COURT 1,163,379 (667,569) 51,496 1,281,162 (665,417) 51,496 612,842 1,320,264 (669,037) 51,000 FACILITIES MAINTENANCE 1,901,299 (501,981) 97,448 2,790,401 (243,913) 99,786 664,334 2,510,606 (391,730) 96,048 NON-DEPARTMENTAL 2,535,842 (1,942,991) 4,507,891 2,833,608 (1,845,060) 200,000 4,413,957 2,790,552 (1,970,155) 600,000 CORONER 627,965 (22,054) 713,564 (20,378) 338,430 669,006 (22,275) PROSECUTOR 3,600,760 (161,127) - 3,524,258 (176,071) - 1,945,357 4,287,858 (473,084) - SHERIFF 16,923,646 (7,201,235) 17,858,024 (4,488,137) 8,374,276 18,989,827 (5,350,278) TREASURER 653,927 (26,483,930) 691,425 (28,282,169) 338,453 749,044 (28,504,612) UPPER DISTRICT COURT 849,201 (452,301) 912,327 (414,580) 427,146 942,485 (449,727) PEST AND DISEASE CONTROL BOARD 50,000 - 50,000 - 50,000 - LIBRARY ADVISORY BOARD 182,378 224,500 38,000 230,000 EMERGENCY MANAGEMENT 416,323 (173,645) 273,163 - 138,207 310,633 (18,400) HUMAN RESOURCES 459,535 (47,657) - 445,910 - - 219,829 485,005 (50,517) - ADMISSIONS TAX - (662,196) 100,000 - (405,000) 100,000 - (675,440) 100,000 CRIMINAL JUSTICE/LAW JUSTICE 114,770 (4,030,923) 3,950,000 53,444 (3,998,521) - 10,063 60,000 (4,215,546) - BEHAVIORAL HEALTH COURT 217,821 (188,234) 139,066 (206,399) 111,697 133,983 (178,822) POST EMPLOYMENT BENEFITS 27,611 25,000 11,393 35,000 GRANTS 112,261 (112,030) 150,000 (150,000) 18,702 - - EVENT CENTER 2,200,137 (1,317,153) 2,377,467 (1,383,531) 736,628 2,443,046 (1,354,807) MISDEMEANANT PROBATION 835,404 (520,831) 840,762 (544,975) 414,705 1,006,144 (542,058) PUBLIC DEFENSE 1,671,399 (157,284) 1,666,129 (181,443) 874,948 1,954,508 (399,749) PLANNING - 137,334 68,540 157,680 CODE ENFORCEMENT - - 182,908 - 56,901 157,319 (13,279) GENERAL FUND 44,475,688 (46,503,197) 8,706,835 47,578,196 (44,739,193) 451,282 24,851,847 (21,164,885) 50,216,653 (46,938,960) 847,048 2025 Actual 2026 Adopted Budget 2026 6 Month actual 2027 Preliminary Budget County Wide–Preliminary 2027 Budget with Net Impact to Fund Balances EXPENSE REVENUE TRANSFER IN TRANSFER OUT Net Impact Deficit / (Surplus) GENERAL FUND 50,216,653 (46,938,960) - 847,048 4,124,741 AIRPORT 1,343,936 (958,684) - 385,252 YOUTH/AMATEUR SPORTS ACTIVITY 5,500 (7,485) (1,985) NATIONAL OPIOID SETTLEMENT 390,453 (142,058) - 248,395 HUMAN SERVICES 4,142,155 (3,868,491) (221,245) 446,017 498,436 COUNTY ROAD 18,273,207 (17,238,633) - - 1,034,574 FLOOD CONTROL 3,631,240 (2,787,806) - - 843,434 PUBLIC FACILITIES 4,303,588 (2,031,588) - 119,111 2,391,111 SPRINGWOOD 586,969 (386,970) (200,000) (1) LOW INCOME HOUSING 15,398 (83,391) (67,993) RECREATION 869,985 (1,102) - - 868,883 HOMELESSNESS HOUSING ASSIST 543,299 (751,134) (207,835) TRIAL COURT IMPROVEMENTS 54,100 (68,157) (51,000) - (65,057) PUBLIC HEALTH 3,917,557 (3,498,801) (449,772) - (31,016) VETERANS ASSISTANCE 217,059 (244,533) - (27,474) 911 PHONE SYSTEM 5,131,653 (5,131,653) - 3/10TH CRIMINAL JUSTICE TAX 4,548,055 (4,057,630) - 490,425 TREASURER INVESTMENT REVOLVING 165,489 (194,847) - (29,358) TREASURER'S M & O 159,003 (99,274) 59,729 NOXIOUS WEED CONTROL 740,021 (597,800) - 142,221 AUDITOR CENT DOC PRESERVATION 104,610 (91,829) 12,781 ABATEMENT - - - - PROSECUTOR VICTIM/WITNESS 231,627 (139,716) - 91,911 DRUG ENFORCEMENT RESERVE FUND - (3,678) (3,678) DOMESTIC VIOLENCE (1,493) (1,493) FORFEITED DRUG PROCEEDS FUND - (376) (376) STADIUM 3,159,123 (2,872,204) 347,067 633,986 REAL ESTATE EXCISE TAX TECH 26,394 (18,168) - - 8,226 2016 GO BOND 119,111 (98) (119,111) (98) 2020 GO BOND 1,676,926 (251,374) (1,426,926) (1,374) COUNTY CAPITAL IMPROVEMENTS - (3,258,428) 1,460,731 (1,797,697) CAPITAL PROJECTS 1,030,000 (1,353,537) - (323,537) NEW COURTHOUSE CAPITAL PROJECT (78,291) - - (78,291) COUNTY BROADBAND 15,522,661 (15,070,841) - 451,820 KVEC CAPITAL IMPROVEMENTS - (89,400) - - (89,400) SOLID WASTE 10,290,542 (9,840,707) (476,920) (27,085) COMMUNITY DEVELOPMENT SERVICES 3,111,705 (2,869,543) (275,000) (32,838) WATER MITIGATION 419,996 (707,516) - (287,520) EQUIPMENT RENTAL & REVOLVING 3,904,072 (3,688,665) (4,454) 4,454 215,407 UNEMPLOYMENT COMPENSATION - (2,858) (2,858) ENTERPRISE TECHNOLOGY FUND 2,248,462 (2,455,016) - (206,554) SELF INSURANCE FUND 7,000,000 (7,016,322) - (16,322) Grand Total 148,100,549 (138,899,057) (3,224,428) 3,224,428 9,201,492 County Wide–Preliminary 2026 Budget with Context * 6-month Revenue is approximated due to lag in receipt EXPENSE REVENUE NET OF TRANSFER EXPENSE REVENUE NET OF TRANSFER EXPENSE * REVENUE EXPENSE REVENUE NET OF TRANSFER GENERAL FUND 44,478,794 (46,512,985) 8,706,835 47,578,196 (44,739,193) 451,282 24,851,847 (21,164,885) 50,216,653 (46,938,960) 847,048 AIRPORT 562,565 (534,227) (701,400) 1,869,239 (1,556,522) - 340,729 (258,295) 1,343,936 (958,684) - YOUTH/AMATEUR SPORTS ACTIVITY 2,875 (7,288) - 5,314 (6,739) - 6,000 (2,662) 5,500 (7,485) - NATIONAL OPIOID SETTLEMENT - (107,220) (585,634) 527,071 (585,634) - 170,009 (17,397) 390,453 (142,058) - HUMAN SERVICES 3,311,342 (3,453,469) - 4,853,299 (3,397,283) (190,198) 1,860,575 (1,909,668) 4,142,155 (3,868,491) 224,772 COUNTY ROAD 16,297,313 (17,510,180) (798,347) 16,382,456 (16,039,389) 35,000 5,871,065 (7,314,208) 18,273,207 (17,238,633) - FLOOD CONTROL 2,306,342 (2,122,156) - 3,551,302 (2,062,861) - 390,472 (642,327) 3,631,240 (2,787,806) - PUBLIC FACILITIES 1,070,677 (2,106,874) 118,150 5,015,614 (1,841,442) 118,296 305,705 (883,665) 4,303,588 (2,031,588) 119,111 SPRINGWOOD 292,756 (290,557) (200,000) 200,000 - (200,000) 447,900 (618,879) 586,969 (386,970) (200,000) LOW INCOME HOUSING 250,000 (167,257) - 623,000 (227,500) - 136,652 (75,016) 15,398 (83,391) - RECREATION 17,002 (29,085) (798,347) 724,554 (414) (1,750,000) 5,968 - 869,985 (1,102) - HOMELESSNESS HOUSING ASSIST 578,561 (728,285) - 1,159,827 (594,855) - 221,817 (364,614) 543,299 (751,134) - TRIAL COURT IMPROVEMENTS 54,735 (66,174) (51,496) 51,520 - (51,496) 27,113 (51,504) 54,100 (68,157) (51,000) PUBLIC HEALTH 3,979,546 (3,576,345) 485,634 3,888,572 (3,756,538) (25,000) 2,213,615 (739,127) 3,917,557 (3,498,801) (449,772) VETERANS ASSISTANCE 177,096 (174,564) (109,718) 219,210 (173,250) - 68,963 (104,163) 217,059 (244,533) - 911 PHONE SYSTEM 4,151,481 (4,892,483) - 4,025,442 (4,025,442) - 1,900,584 (2,309,710) 5,131,653 (5,131,653) - 3/10TH CRIMINAL JUSTICE TAX 3,941,752 (3,840,464) - 4,276,119 (3,650,892) 950,000 2,147,682 (1,760,982) 4,548,055 (4,057,630) - TREASURER INVESTMENT REVOLVING 171,813 (177,134) - 157,620 (160,000) - 78,884 (73,112) 165,489 (194,847) - TREASURER'S M & O 84,196 (90,249) - 102,485 (91,889) - 43,711 (39,780) 159,003 (99,274) - NOXIOUS WEED CONTROL 674,123 (574,574) - 697,805 (482,000) - 340,723 (332,633) 740,021 (597,800) - AUDITOR CENT DOC PRESERVATION 88,958 (88,077) - 113,012 (94,000) - 13,747 (17,086) 104,610 (91,829) - ABATEMENT - - - - - - - - - PROSECUTOR VICTIM/WITNESS 242,327 (145,437) - 225,966 (139,693) - 124,130 (177,289) 231,627 (139,716) - DRUG ENFORCEMENT RESERVE FUND 10,000 (3,477) - 11,700 (2,730) - 5,000 (604) - (3,678) - DOMESTIC VIOLENCE (1,455) (397) (1,493) FORFEITED DRUG PROCEEDS FUND 8,652 (342) - 8,030 (4,618) - 1,650 - (376) - STADIUM 1,031,628 (2,992,167) 3,097,448 1,665,117 (3,022,677) 348,786 59,373 (1,090,517) 3,159,123 (2,872,204) 347,067 REAL ESTATE EXCISE TAX TECH 26,394 (17,417) - 30,329 (16,426) - 6,593 (6,518) 26,394 (18,168) 2016 GO BOND 118,150 (89) (118,150) 130,669 - (118,296) 10,348 (41) 119,111 (98) (119,111) 2020 GO BOND 676,160 (1,249) (676,160) 1,530,777 (251,319) (1,226,624) 174,625 (250,581) 1,676,926 (251,374) (1,426,926) COUNTY CAPITAL IMPROVEMENTS - (3,397,241) 4,333,299 - (3,500,000) 2,643,250 472,108 (1,269,983) - (3,258,428) 1,460,731 CTHSE/JAIL FACILITIES EXPANS 50,701 (8,051,000) - - - - 8,080,175 (79,876) - - - CAPITAL PROJECTS 9,759,844 (5,986,636) (11,295,705) 22,686,294 (16,307,000) (950,000) 15,158,108 (8,329,816) 1,030,000 (1,353,537) - NEW COURTHOUSE CAPITAL PROJECT (71,174) - - - - (78,291) - COUNTY BROADBAND 370,360 (98,892) (317,129) 18,076,810 (16,438,909) - 463,566 (489,714) 15,522,661 (15,070,841) - KVEC CAPITAL IMPROVEMENTS - (81,273) 42,026 - - - - - (89,400) - SOLID WASTE 8,242,229 (10,043,567) - 10,531,261 (9,660,613) - 3,357,294 (3,726,891) 10,290,542 (9,840,707) (476,920) COMMUNITY DEVELOPMENT SERVICES 3,419,996 (2,090,362) (231,759) 2,739,290 (1,741,898) - 1,654,515 (1,110,322) 3,111,705 (2,869,543) (275,000) WATER MITIGATION 257,448 (1,541,153) - 944,966 (609,693) - 161,163 (257,998) 419,996 (707,516) - EQUIPMENT RENTAL & REVOLVING 2,685,814 (3,670,613) 189,732 3,737,052 (3,564,626) (35,000) 1,481,563 (1,856,995) 3,904,072 (3,688,665) - UNEMPLOYMENT COMPENSATION 37,350 (2,598) - 28,435 - - 54,729 (18,839) - (2,858) - ENTERPRISE TECHNOLOGY FUND 1,993,350 (1,979,350) (145,618) 2,211,483 (2,152,380) - 1,841,383 (2,224,759) 2,248,462 (2,455,016) - SELF INSURANCE FUND 4,639,114 (3,937,571) - 3,000,000 (3,300,000) - 2,015,048 (2,032,477) 7,000,000 (7,016,322) - Grand Total 116,061,444 (131,162,710) 943,661 163,587,440 (144,198,425) - 76,565,132 (61,603,329) 148,100,549 (138,899,057) - 2025 Actual 2026 Adopted Budget 2026 6 Month actual 2027 Preliminary Budget 2027 Major Revenue Forecast Methodology Property Tax Sales Tax Base: 2026 approved Levy Base: 2026 projected collections Growth assumption: ~3.0%Growth assumption: ~2.6% Considers statutory levy growth and anticipated growth in the taxable assessment base, including new construction and improvements Based primarily on historical local collections and recent collection trends, with consideration of the broader economic outlook Historical growth and year-to-year volatility of additions were considered when establishing the forecast Forecast intentionally avoids placing too much weight on volatility while keeping trend in mind 2027 Estimate: $11.12M 2027 Estimate: $11.16M Overall Approach Use the most recent projected actual as the starting point → evaluate historical trends and known economic/assessment factors → apply a moderate, supportable growth assumption → avoid budgeting to unrealistic outcomes. -3% -2% -1% 0% 1% 2% 3% 4% $ 6 MM $ 7 MM $ 8 MM $ 9 MM $ 10 MM $ 11 MM $ 12 MM 2022 2023 2024 2025 2026 Projection 2027 Proposed Year over Year Unincorporated Sales Tax Total Dollar Value and Percentage Change Current Cash & Investment Balances – Fund Level FUND TOTAL FUND TOTAL GENERAL FUND 23,390,812 SELF INSURANCE FUND 616,864 COUNTY ROAD 12,052,568 TRIAL COURT IMPROVEMENTS 568,390 STADIUM 9,280,611 LOW INCOME HOUSING 544,407 COUNTY CAPITAL IMPROVEMENTS 6,629,947 VETERANS ASSISTANCE 266,243 PUBLIC FACILITIES 5,992,671 KVEC CAPITAL IMPROVEMENTS 243,166 EQUIPMENT RENTAL & REVOLVING 5,502,597 PUBLIC DEFENSE 221,060 HUMAN SERVICES 5,301,864 2016 GO BOND 165,725 SOLID WASTE 4,840,801 AUDITOR CENT DOC PRESERVATION 162,720 FLOOD CONTROL 4,370,037 COUNTY BROADBAND 143,022 3/10TH CRIMINAL JUSTICE TAX 4,045,776 SPRINGWOOD 142,150 NEW COURTHOUSE CAPITAL PROJECT 2,064,785 PROSECUTOR VICTIM/WITNESS 113,941 PUBLIC HEALTH 1,808,206 NOXIOUS WEED CONTROL 88,805 AIRPORT 1,566,682 REAL ESTATE EXCISE TAX TECH 84,751 WATER MITIGATION 1,457,552 CTHSE/JAIL FACILITIES EXPANS 71,538 RECREATION 1,424,993 DRUG ENFORCEMENT RESERVE FUND 65,500 2025 BONDS 832,918 TREASURER INVESTMENT REVOLVING 54,680 ENTERPRISE TECHNOLOGY FUND 770,900 UNEMPLOYMENT COMPENSATION 39,207 BOARD DIRECTED RESERVE 729,082 TREASURER'S M & O 19,907 COMMUNITY DEVELOPMENT SERVICES 724,418 911 PHONE SYSTEM 19,653 2020 GO BOND 694,938 DOMESTIC VIOLENCE 17,508 CAPITAL PROJECTS 677,283 CONSTRUCTION PERFORMANCE BONDS 17,052 NATIONAL OPIOID SETTLEMENT 623,365 YOUTH/AMATEUR SPORTS ACTIVITY 14,543 HOMELESSNESS HOUSING ASSIST 617,106 FORFEITED DRUG PROCEEDS FUND 11,673 Current Cash and Investment Levels The information above is intended to provide a quick snapshot of each fund’s current cash and investment position relative to its upcoming budgetary commitments. This is not a comprehensive fund balance analysis, which requires additional time and the integration of multiple data sources. Rather, this is intended as a high-level starting point to generate questions and identify areas that may warrant further review. The information should not be used as a basis for decision-making, as it represents an incomplete picture of overall fund activity mainly receivables, liabilities, and other fund balance considerations.