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Home My WebLink AboutPrelim Budget (2)2027 Preliminary Budget Summary 2027 Strategic Priorities Net Zero Budget Simulation: Structural Deficit Correction Adopt a net-zero structuraldeficit budget for General Fund. Externalfunds are subject to customized directives. Capital tnfrastructure: Capital Facilities Working Group Leverage the working group to i<lentify feasible, sultable, 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 flexibilityto 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 GeneraI Fund 25126 Adopted vs2027 Pretiminary Budget $60MM 2025 2027 $ so l,tl't 2026 2025 $40MM Expense (lncludes Transfers) Revenue ss1.0 MM 546.9 MM s4.1 MM s2.1 MM 2027 Paper Deficit 6% Vacancy Savings (Assumption) Structural Deficit s2.0 MM Transfers out SSsOr. s275K CDS. S225K Public Health ' S200K Springwood. S10oK UDC Debt Service. S50K Trial Court Match 2026 $ so N4t'4 EXPENSE REVENUE General Fund - Expense Areas of lncrea se 2027 (Excluding Personnel) Generat Fund - Expense Areas $ Change Prior Year Subscriptions / Training VehicLe Purchase ProfessionaI Services Capitat lmprovements Repairs Equipment (68,456) I (67,506) I (53,711) r 125,988 (159,309) (153,830) Personnel represents the largest expenditure within the General Fund and is analyzed separately. The chart above highlights areas with change exceeding S5Ot< 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 GeneraI Fund Expense by Area Totat: $SO.Z MM lexctuoes Transfers) INSURANCE,3OlO PREFESSIONAL SERVICES, 15% PERSONNEL BENEFITS, 20% a Consistent with previous Expense distribution Projects are contained in a Capital Fund to limit d istortion of operating budgets Professional Service includes internal charge for Technology Fund SALARIES AND WAGES,5I.O/O a County Major Funds - Expense Budget Comparison Major Fund Comparison ExPense 2025 Actual 12026 Budget 12A27 Pretiminary $60MM $ so lvtl4 $40 MM $30MM $ $ r2A25 a2026 .2027 County Major Funds - Revenue Budget Comparison Major Fund Comparison Revenue 2025 Actual 12026 Budget 12027 Pretiminary tt I $60MM $soMM $40MM $ go t.4t.4 $20MM $rouu $ o l,ttl - - Il - - rJ d fl $$;:"'$':,$$:d"-":$".t .2025 .2026 f2027 2027 Personnel Analysis Totat Personnel - 5-year Trend 40oco =E 35 30 25 20 15 10 5 a GF a2023 .2024 .2025 Other Funds n2026 2027 $gl.414 increase over 2O26 (60/o) . $Z.Sgt',tt',t Gf. $0.47MM other funds $t+Vt'l increase over S-year period (360/o). $9.4MM GF. $4.6MM Other funds $z.t Vl.l increase over 2026 (60/o). $1.7MM GF. $o.aMM other funds $t o.gN414 increase over 5- year period (4oo/ol . $7.2MM GF. $3.6MM other funds a o o E 30 25 20 15 10 Sataries - S-year Trend Other Funds .2025 *2026 2027 a 5 GF f2023 )2024 2027 Personnel Analysis Totat FTE - S-year Trend 242 24o 249 246 235 5 FTE increase over2026 (1o/o). 3GFt ) Other Funds 24FTE increase over S-year period (70lo) . 11 GF . 13 Other funds GF 12023 f2024 Year over Year Vo Growth - Totat Cost and FTE 134 14O 146 145 147 Other Funds .2025 )2026 :2O27 12o/o 1Oo/o 8o/o 60/o 2o/o a a Sataries & Benefits costs are increasing by 6o/ofrom2026- 2027 while FTE is increasing by 1o/o TotaI Personnet costs have risen by 360/o overthe pastSyears white FTE has increased by 7o/o 4o/o 2024-2025 ; Total Costs 2025-2026 r FTE Oo/o 2023-2024 2026-2027 County Wide - 2027 Capital Proiect Requests EVENT CENTER Cement in Goat Barn Master Plan Creation Update New Bathroom stanchions Western Vittage Reptace ftoors i n Ma nasta sh/Herita ge Rock North Lot RV Park Project Continued South Grandstands HVAC system Tra ctor Upgrade Expo HattSound Slstems MAINTENANCE Bathroom Tite Refinish Clerks front counter wa[[ HVAC Reptacement Upper District Court IT HVAC LDC Mens Bathroom Tite Repair Seat Coat and Stripe Parking Lots Sheriff Door/Wal.t Va ri ous Mi n i-Sptit Repta cements PUBLIC WORKS Airport subsidize Grand Total Preliminary requests do not reflect proposed funding offsets, which will be presented for consideration duringthe budget hearing process. The attached project list excludes PublicWorks 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. 60,000 120,000 10,000 55,000 40,000 50,000 90,000 120,000 30,000 20,000 35,000 50,000 25,000 15,000 40,000 35,000 20,000 386,000 Total Cost County Wide- 2027 Personnel Requests General HR PUBLIC DEFENSE SHERIFF SUPERIOR COURT Limited Part-Time HR Assistant Defense Attorney lll Sh eriff Deputy-SchooI Resou rce Felon Dru Court Case Man JaitDeputy Sheriff Deputy-SchooI Resou rce Ul0th Jait SHERIFF Grand Total 5 Total Requests . 5 New Positions County Wide- 2027 Enterprise Technology Requests a 28,772 246,000 63,475 104,450 100,466 63,475 Sum of lmpact (t)ir)rili:l ii.,iL iiiI'lrirl r ! J,r)ril;ii,,r 1 r L'.li lj:;)' ' ' L,rr, lil)il irl t.li;tiil I lirl,i,r il , liili,J f:i1 l! | Sum of lmoact 15x BeyondTrust Licenses 6,000 Additionat [icenses needed for future projects ARMIS Subscription 6,000 35,000 Btock potentia tty ha rmfut i nternet traffic.35,000 15,000CountyPassword Manager Reported that users are using inetficient methods to save passwords 15,000 11,000Jitbit upgrade Gives necessary updates - Has not been updated in 3years. ManageEngine Subscription 11,000 32,115 Attowsthenetworkteamto perform audits of ADaccounts, backup M365, and patch newswitches NAC - PortKnox 32,775 /15,000 Monitors unknown devices accessing netvvork Network Rotation - 2nd Hatf 45,000 250,000 Att County switches are wetl over due for rotation PenTest 250,000 15,000 Annuat cybersecu rity datacenter pentest. Server Migration PS 15,000 45,000 Servers are going EOL, working to migrate apptications over to a new server 45,000 30,000UPS Backup Datacenter UPS (battery) l5 lQ+ lea rs otd which has a high risk of failure that coutd cause the datacenter to go down 30,000 70,000UPS Backup PS May require electricat engineer 70,000 Grand Totat a na tysis 554,115 2027 Preliminary Budget Appendices General Fund - Preliminary 2027 Budget ASSESSOR AUDITOR BOARD OF EQUALIZATION FIRE MARSHAL CLERK COMMISSIONERS I N FORMATION TECHNOLOGY WSU EXTENSION SUPERIOR COURT JUVENILE PROBATION LAW LIBRARY LOWER DISTRICI'COURT FACI LITI ES MAI NTENAN CE NON-DEPARTMENTAL @RONER PROSECUTOR SHERIFF TREASURER UPPER DISTRICT COURT PEST AND DISEASE CONTROL BOARD LIBRARYADVISORY BOARD EMERGENCY MANAGEMENT HUMAN RESOURCES ADMISSIONSTAX CRI M I NAL J USTICE/LAW J USTI CE BEHAVI O RAL HEALTH CO URT POST EM PLOYMENT BEN EFITS EVENT CENTER M ISDEM EANANT PROBATI ON PUBLIC DEFENSE PLANNING CODE ENFORCEMENT EXPENSE 1,922,8U 2,575,746 69 376,367 769,858 1,095,671 7,947,465 268,485 1,093,271 874,963 T5,LU 7,320,2U 2,510,606 2,790,552 669,006 4,297,858 78,989,827 749,0M 942,485 50,000 230,000 310,633 485,005 60,000 133,983 35,000 2,43,06 7,006,74 1,954,508 157,680 757,319 (215,588) (150,864) (2,097) (eeo) (877], (92,868) (190,843) (21,356) (669,037) (391,730) (1,970,155) (22,275) (473,08/) (5,350,278) (28,504,612) (449,727) (18,400) (50,517) (675,4,r';01, (4,215,5461 (r78,822\ (1,354,807) (542,058) (399,749) (73,279)' 51,000 96,048 600,000 100,000 REVENUE TRANSFEROUT (983,967) GENERAL FUND 50,216,6ff! (45,938,960)u7,u8 * Revenues shown within a department's budget are not necessarity avaitabte for that departmentto spend. This is a function of how the accounting system captures and disptays revenue. General Fund - Preliminary 2027 Budget with Context ASSESSOR AUDITOR BOARD OF EQUALIZATION FIRE MARSHAL CLERK COMMISSIONERS INFORMATION TECHNOLOGY WSU EXTENSION SUPERIOR COURT JUVENILE PROBATION LAW LIBRARY LOWER DISTRICT COURT FACILITIES MAINTENANCE NON-DEPARTMENTAL CORONER PROSECUTOR SHERIFF TREASURER UPPER DISTRICT COURT PEST AND DISEASE CONTROL BOARD LIBRARY ADVISORY BOARD EMERGENCY MANAGEMENT HUMAN RESOURCES ADMISSIONS TAX CRIMINAL JUSTICE/LAW JUSTICE BEHAVIORAL HEALTH COURT POST EMPLOYMENT BENEFITS GRANTS EVENT CENTER MISDEMEANANT PROBATION PUBLIC DEFENSE PLANNING CODE ENFORCEMENT EXPENSE r,a24,449 2,213,5* 18,379 322,449 62t9,892 \03o,7r4 1,796,664 247,7U 98/,476 831,785 13,089 1,163,379 1,901,299 2,535,U2 627,965 3,600,760 16,923,646 653,927 849,20t 50,000 L82,378 416,323 459,535 EXPENSE 1,897,720 2,U2,026 2,893 366,025 730,531 t,742,857 1,811,453 262,!79 986,435 851,430 14,861 7,28t,162 2,790,40r 2,833,608 7t35u 3,524,zffi 17,8ffi,024 69L,425 972,327 50,000 224,500 273,t63 M5,9IO EXPENSE I,922,W 2,575,L6 469 376,87 769,858 1,095,671 1,941,2165 268,485 7,093,27t 874,963 15,134 t,320,2U 2,510,606 2,790,552 669,006 4,?47,858 18,989,827 749,O44 942,485 50,000 230,000 310,633 rlt}s,005 60,000 133,983 35,000 REVENUE (983,967) trru,i.rt (150,864) l2,os7l (sso) (871) (92,868) ( 190,843) (21,356) (669,037) (391,730) ( 1,970,15s) 12,275], (473,08/.1 (s,3s0,278) (28,504,6121t*,? ( 18,400) (50,517) (675,M\ (4,215,5/6l, (178,822l, TRANSFER OI.IT aI25Actuat REVENUE TRANSFEROT'T (1,098,492) Z126Adopted Budget REVENUE TRANSFEROIIT (984,300) 2(126 6 Month actual EXPENSE T REVENUE 925,169 \r74,770 3,991 166,532 350,258 5M,820 845,078 tr4,238 527,769 374,67 6,7il 672,842 664,334 4,473,957 338,rl30 1,945,357 8,374,276 338,453 427,\rc 2027Pretlmlnary Budget (220,329]' ( 16s,269) (2,066) (50,900) (822) (e7,803) (2U,228\ 12o,747\ (667,s69) (s01,981) ( 1,942,991) (22,O54\ (16r,727], (7,2or,23s]l (26,483,930) (4s2,301) ( 173,645) (47,657\ (662,196) (4,030,923) ( 188,234) ( 112,030) (1,317,1s3) (520,831) (L57,2U\ 51,496 97,48 4,507,891 100,000 3,950,000 (245,916) ( 192,330) ( 1,sss) (s0,504) (e00) (58,583) (180,804) 118,7071 (65s,417) (243,913) (1,845,060) (20,378) (176,07tI (4,488,L37) (28,282,1691 (414,s80) 51,496 99,786 200,000 100,000 174,770 277,827 27,67r 712,261 2,200,r37 835,404 1,671,399 53,444 139,066 25,000 150,000 2,377,467 840,762 1,666,129 t37,3U 182,908 (405,000) (s,998,521) (206,399) ( 1s0,000) (1,383,s31) (544,s751' [J81,4431 2,443,046 1,006,1zt4 1,954,508 157,680 157,319 (1,354,807) (542,058) (399,749) t 13.279) 51,000 96,048 600,000 100,000 u7,w 38,000 734,207 279,829 10,063 111,697 11,393 78,702 7%,628 474,705 874,V8 68,540 56,901 GENERAL FUND * 6-month Revenue is approximated due to tag in receipt 44.4:15.688 (46.slx!.1971 8.706,835 47.578,196 ('14739.19:11 451282 A,85t8{.7 (21.181 885) 50.216.65:l {46.9i18.9601 County Wide- Preliminary 2O27 Budget with Net lmpact to Fund Balances GENERAL FUND AIRPORT YOUTH/AMATEUR SPO RTS ACTIVITY NATIONAL OPIOID SETTLEMENT HUMAN SERVICES COUNTY ROAD FLOOD CONTROL PUBLIC FACILITIES SPRINGWOOD tOW INCOME HOUSING RECREATION HOMELESSNESS HOUSING ASSIST TRIAT COURT IM PROVEMENTS PUBLIC HEALTH VETERANS ASSISTANCE 911 PHONE SYSTEM 3/1OTH CRIMINAL JUSTICE TAX TREASURER INVESTMENT REVOLVING TREASURER'S M & O NOXIOUS WEED CONTROL AUDITOR CENT DOC PRESERVATION ABATEMENT PROSECUTOR VICTIM/WITN ESS DRUG ENFORCEMENT RESERVE FUND DOMESTIC VIOLENCE FORFEITED DRUG PROCEEDS FUND STADIUM REAL ESTATE EXCISE TAX TECH 2016GO BOND 2O2OGO BOND COUNIY CAPITAL IMPROVEMENTS CAPITAT PROJECTS NEW COURTHOUSE CAPITAL PROJECT COUNTY BROADBAND IffEC CAPITAL IMPROVEMENTS SOLID WASTE COMMUN ITY DEVELOPMENT SERVICE! WATER MITIGATION EQUIPMENT RENTAL & REVOLVING UN EM PLOYM ENT C OM PENSATION ENTERPRISE TECHNOLOGY FUND SELF INSURANCE FUND EXPENSE 50,216,653 1,343,936 5,500 390,453 4,142,755 18,273,207 3,ffi'r,240 4,303,588 586,969 15,398 869,985 s43,299 54,100 3,9!7,557 277,059 5,131,653 4,548,055 165,€9 159,003 740,021 104,610 237,627 3,159,123 26,394 119,111 L,676,926 1,030,000 75,522,ffi7 70,290,U2 3,111,705 419,996 3,904,072 REVENUE (46,938,960) (e58,684) (7,4851 (742,058) (3,868,491) (17,238,633) (2,787,806l' (2,031,s88) (386,970) (83,3e1) (7,702) (751,73r''). (68,157) (3,498,801) (2M,533) (5,131,653) (4,057,630) (794,8471 (99,274) (se7,800) (e1,82e) Net lmpact Deficlt / (Surptus) 4,724,747 385,252 (1,985) 248,395 498,436 7,0u,574 843,4U 2,397,1t7 (1) (67,993) 868,883 (207,835) (65,057) (31,016) (27,474) TRANSFER IN TRANSFER OUT - u7,048 (221,2451 446,017 119,111 (200,000) (51,000) (449,772) u7,067 (119,111) (1,426,926) L,460,737 (476,920) (275,000) (4,454)4,454 490,42s (29,358) 59,725 t42,227 72,787 2,248,462 7,000,000 (139,716) (3,678) (1,4e3) (376) (2,872,204\ (18,168) (e8) (251,374] (3,258,4281 ( 1,353,537) (78,291) (15,070,841) (8e,400) (9,e/;0,707) (2,869,543) (707,576) (3,688,665) (2,858) (2,455,016) (7,016,3221 91,911 (3,678) (1,493) (376) 633,986 8,226 (e8) (1,374) (1,797,697) (323,537) (78,297) 457,820 (89,400) (27,085) (32,838) (287,520) 275,407 (2,858) (206,s54) (76,322) Grand Total 148,100,549 (138,899,0571 (3,2244281 3224A28 9,20t,492 County Wide- Preliminary 2O26 Budget with Context GENERAL FUND AIRPORT YOUTH/AMATEUR SPORTS ACTIVIW NATIONAT OPIOID SETTLEMENT HUMAN SERVICES COUNTY ROAD FTOOD CONTROL PUBLIC FACILITIES SPRINGWOOD LOW INCOME HOUSING RECREATION HOMELESSNESS HOUSING ASSIST TRIAL COURT IMPROVEMENTS PUBLIC HEATTH VETERANS ASSISTANCE 911 PHONE SYSTEM 3/1OTH CRIMINAL JUSTICE TAX TREASURER INVESTMENT REVOLVING TREASURER'S M & O NOXIOUS WEED CONTROL AUDITOR CENT DOC PRESERVATION ABATEMENT PROSECUTOR VICTIM/WITN ESS DRUG ENFORCEMENT RESERVE FUND DOMESTIC VIOLENCE FORFEITED DRUG PROCEEDS FUND STADIUM REAL ESTATE EXCISE TAXTECH 2016 GO BOND 2O2OGO BOND COUNTY CAPITAL IMPROVEMENTS CTHSE/JAIL FAC ILITIES EXPANS CAPITAL PROjECTS NEW COURTHOUSE CAPITAL PROJECT COUNTY BROADBAND I(vEG CAPITAL IMPROVEMENTS SOLID WASTE COMMUNITY DEVELOPMENT SERVICES WATER MITIGATION EQUIPMENT RENTAL & REVOLVING UNEMPLOYMENT COMPENSATION ENTERPRISE TECHNOLOGY FUND SEtF INSURANCE FUND 2026 6 Month actual EXPENSE * REVEI{UE 24,857,847 (21,16,t,885) 3/.0,729 (258,295) 6,000 (2,662) 170,009 (17,3971 1,860,57s (1,909,668) 5,871,065 (7,374,2081 390,472 lU?,327) 305,705 (883,665) 447,900 (618,879) 136,6s2 (7s,016) 5,968 22I,8t7 (364,614) 27,113 (51,504) 2,273,615 (739,1271 68,963 (10.1,163) 1,900,584 (2,309,710) 2,747,682 (1,761,982) 78,84 173,712) 43,717 (3r,780) 340'723 (332,633) 73,747 (17,086) lfzrPretlmlnary Budget EXPENSE REVENUE NETOFTRANSFER 50,216,653 (46,938,960) U7,048 1,343,936 (9s8.684) 5,500 17,4851. 390,2153 (1112,058) 4,L42,r55 (3,868,4€11) 224,772 78,273,207 (17,238,6331 3,631,2u10 (2,787,806'l 4,303,588 (2,031,588) 119,111 586,969 (386,970) (200,000) 15,398 (83,391) 869.985 (1,102) s43,2s9 |'757,73/]. s4,100 (68,157) (51,000) 3,917,557 (3,498,801) 1449,n2) 217,0s9 1244,5331 s,131,6s3 (5,131,6s3) 4,548,055 (4,057,630) 165,489 ll%,Un 159,003 (9,274l 74O,O2I (597,800) 1M,610 (91,829) 3,31!,342 76,297,373 2,306,U2 7,070,6n 292,756 250,000 17,002 578,561 54,735 3,979,546 tn,0% 4,151,87 3,%:1,752 17I,8I3 84,196 674,IX 88,958 EXPENSE 44,478,7U. 562,565 2,875 2q2SActual REVENUE (46,s12,98s) (5U,227) (7,288) (107,22o) (3,453,469) (17,510,180) (2,122,7561 (2,706,874r. (290,5s7) (767,257) (29,08s) (728,285\ (66,174) (3,576,345) (174,564) 14,892,4€,3J (3,840,4er) 0n,734l (s0,24s) (574,574j l88,0nl (745,437) (3,477) ( 1,4ss) lu2l 12,9€.2,1671 (77,477\ (8s) 17,249J 13,397,241]. ( 8,051,000) (5,986,636) 171,774r. (98,892) (81,273J (r.0,043,s67) (2,090,362) ( 1,541,1s3) (3,670,613) (2,598) ( 1,979,350) (3,937,s71) NET OFTRANSFER 8,706,835 (701,u100) (s8s,634) (798,347\ 118,150 (200,000) (798,U7) (51,496) 485,634 ( 109,718) 3,W7,448 (118,1s0) (676,160) 4,333,299 (231,7s91 789,732 { 14s,618) EXPENSE 47,578,7% 1,869,239 5,314 527,077 4,853,299 16,382,456 3,s51,302 5,015,614 200,000 623,000 724,554 7,759,827 51,520 3,888,572 219,210 4,025,442 4,276,179 r57,620 702,485 697,805 7!3,072 2026Adopred Budger REVENUE (44,739,193) ( 1,ss6,522) (6,739) (s85,634) (3,397,283) (16,039,389) (2,062,861) 17,841,4421 (27,500) (474\ (5%,8ss) (3,7s5,538) (173,2s0) (4,02s,442\ {3,650,892) (160,000) (e1,88s) (482,000) (94,000) (139,693) 12,730\ (4,618) 13,022,677\ 1t6,426) (25r.,319) (3,s00,000) (9,660,613) ( 1,741,898) (609,693) (3,s64,626) e,r52,3801 (3,300,000) NET OF TRANSFER 45r,282 ( 190,198) 35,000 118,296 (200,000) ( 1,750,000) (5r,496) (2s,000) 950,000 348,786 (118,2%) (t,226,624\ 2,6/3,250 (e50,000) 242,327 10,000 8,652 1,031,628 26,3%. 118,150 676,160 50,701 9,759,844 370,360 8,242,229 3,419,996 257,448 2,685,814 37,350 1,993,350 4,639,774 (11,295,705) 22,ffi,294 (16,307,000) l3t7,t2e) 42,026 18,076,810 (16,438,909) 225,W 1r,700 8,030 1,665,117 30,329 130,669 7,sfi,m 10,531,261 2,739,290 9A4,ffi 3,737,052 28,435 2,27I,483 3,000,000 724,730 5,000 1,650 59,373 6,593 10,348 174,625 472,10a 8,080,175 15,158,108 3,357,294. 1,654,515 161,163 1,481,563 54,729 1,841,383 2,015,048 (In,2891 (604) (3s7) (1,0s,s17) (6,518) (41) (2s0,581) (1,2@,983) (79,876) (8,329,816) (3,726,891) (7,770,322r. (257,998) (1,8s6,995) ( 18,839) (2,224,759) (2,032,4n') 231-,627 3,159,123 26,391 119,111 1,676,926 10,N,542 3,111,705 419,906 3,904,072 2,248,62 7,000,000 ( 139,716) (3,678) (1,493) (3761 (2,872,20/1 (18,168) t9B) (25L,374l. 13,zffi,428l| (1,353,537) (78,291) (15,070,841) (89,400) (s,w,7071 (2,869,543) (707,516) (3,688,66s) (2,858) (2,455,016) (7.076.3221 u7,ffi7 ( 119,111) (1,426,926) I,4€,0,737 1476,9201 (27s,000) 1,030,000 463,566 (4E9,7141 15,522,661 Grand Totat 11AnFl M l1?1 1Ar-t1il c&l 661 163.S47-rtln 1fi4.198-rt25l * 6-month Revenue is approximated due to tag in receipt (3s,000) 76.s65.1:l2 (61.603.329) 1rt8.100.549 {138.8$'.052 2027 Major Revenue Forecast Methodology Property Tax Base: 2026 approved LevY Growth assumption: -3.0% Considers statutory levy growth and anticipated growth in the taxable assessment base, lnctudlng new construction and improvements H istorica I growth a nd yea r-to-yea r votatitity of additions were considered when estabtishing the forecast 2027 Estimate: $1 1.12M $ g lllrt $aMvt $ z t'ltl Sates Tax Base: 2026 projected cotlections Growth ass umpti onz -2.60/o Based primarity on historical locaI cottections and recent coltection trends, with consideration of the broader economic outlook Forecast intentionatty avoids placing too much weight on volatility white keeping trend in mind 2027 Estimate: $11.16M Overa[l Approach Use the most recent projected actual as the starting point + evatuate historical trends and known economic/assessment factors > appty a moderate, supportable growth assumption + avoid budgeting to unrealistic outcomes. Year over Year Unincorporated Sates Tax Totat Dottar Vatue and Percentage Change $rzuv 4Vo 3o/o 20/ Lo/o 00h -Lo/o -20/o -3Vo $ 11MM $ ro uvt 2026 Projection 2027 Proposed $aNpt 2022 2023 2024 2025 Current Cash & lnvestment Balances - Fund Level 23,390,812 SELF INSURANCE FUND 616,864 TRIAL @URT I M PROVEM ENTS GENERAL FUND @UNTY ROAD STADIUM 9,280 .611 LOW IN@ME HOUSING 54/,,407 COUNTY CAPITAL I M PROVEM ENTS 6,629,%:7 VETERANS ASSISTANCE 2ffi,243 221,060 7252016GO BOND PUBLIC FACILITIES HUMAN SERVICES EQUI PMENT RENTAL & REVOLVING 243,!65,992,671 KVECCAPITAL IMPROVEMENTS 5W PUBLICDEFENSE SOLIDWASTE 4,840,801 AUDITOR CENT DOCPRESERVATION !62,720 4,370,037 @UNTY BROADBAND r43,022FLOOD MNTROL 3/1OTH CRI M I NAL J USTI CE TAX 776 SPRINGWOOD \42,750 NEW COURTHOUSE CAPITAL PROJECT 785 PROSECX.JTORVICTIM/WITNESS 941T PUBLIC HEALTH 1,808,206 NOXIOUSWEED @NTROL 88,805 1,566,682 REAL ESTATE EXCISE TAX TECH u,75rAIRPORT 1,457,552 CTHSE/JAIL FAO LITIES EXPANS 7!,538WATER MITIGATION RECREATION 993 DRUG ENFORCEMENT RESERVE FUND 65,500 2025 BONDS 832,918 TREASURER INVESTMENT REVOLVING 54,680 ENTERPRISE TECHN OLOGY FUN D 770,900 UN EM PLOYM ENT @M PEN SATION 39,207 BOARD DIRECTED RESERVE 729,082 TREASURER'S M & O 19,907 @MMUNITY DEVELOPMENT SERVICES 724,478 911PHONE SYSTEM 19,653 2O2OGO BOND 938 DOMESTICVIOLENCE 77 508 CAPITAL PROJECTS 677,283 @NSTRUCTION PERFORMANCEBONDS T7,052 NATI ONAL OPI OI D SETTLEM ENT 623,365 YOUTH/AMATEUR SPORTS ACTIVI TY t4,il3 HOMELESSN ESS HOUSI NG ASSIST 617,106 FORFEITED DRUG PROCEEDS FUND 77,673 FUND TOTAL FUND TOTAL Current Cash and lnvestment Levets The information above is intended to provide a quick snapshot of each fund's current cash and investment position retative to its upcoming budgetary commitments. This is not a comprehensive fund batance anatysis, which requires additional time and the integration of muttipte data sources. Rather, this is intended as a high-tevet starting point to generate questions and identify areas that may warrant further review. The information shoutd not be used as a basis for decision-makin8, oS it represents an incomptete picture of overat[ fund activity mainty receivables, tiabitities, and other fund batance considerations.