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2026-09-17 MINUTES 1
KITTITAS COUNTY
FINANCE STUDY SESSION MINUTES
BOCC CONFERENCE ROOM, 205 WEST 5TH ROOM 108 - ELLENSBURG
Regular Meeting
THURSDAY 1:30 PM September 17, 2026
Board members present: Brett Wachsmith, Laura Osiadacz, absent Jeff Leichleiter
Staff: Zack Dehaven, Bryan Elliott, Andrew Yoder, Sue Patterson, Amy Cziske, Lisa Murray,
Nancy Shaff
Meeting called order at 1:30pm
Citizen Comment: None
Review of the 2027 Preliminary Budget (Discussion Only)
Zack DeHaven provided an update on the preliminary budget, noting that the General Fund
deficit is currently estimated at $4.1 million, or approximately $2.0 million after assumed
adjustments. He also reviewed updated countywide Capital Project and Personnel requests, as
well as proposed Enterprise Technology Fund purchases. The materials were presented for
informational purposes and were not intended for decision-making at this time.
Personnel Trend Analysis (Discussion)
Zack DeHaven and Andrew Yoder presented an informational report on County personnel
expenditures and staffing trends. Personnel costs in the proposed 2027 budget are approximately
$53 million, an increase of $3 million (6%) from 2026 and $14 million (36%) since 2023, while
FTEs have increased approximately 1% from 2026 and 7% since 2023. Average personnel cost
per FTE has also increased from approximately $105,862 in 2023 to $134,866 in 2027. The
report highlighted that personnel cost growth is driven by both staffing levels and increased costs
associated with the existing workforce, including salaries, benefits, and other personnel-related
expenses, and provided context regarding the long-term budget impact.
Review of 2027 County Partnerships (Discussion/Decision)
Zack DeHaven reviewed County funding requests for community partners providing services to
Kittitas County residents. The Board reviewed the ongoing contracts and funding commitments,
including agreements subject to annual renewal and longer-term funding arrangements. The
Board agreed with the proposed budgets as presented. No additional meetings with the
community partners were requested.
2nd Round of 2026 Budget Amendments (Discussion/Decision)
2026-09-17 MINUTES 2
Zack DeHaven presented the second round of proposed 2026 budget amendments, including a
$234,500 increase to the General Fund deficit. The amendments were presented for
informational purposes and will be scheduled for public hearing on a future consent agenda.
Sales Tax Update (Discussion)
Zack DeHaven provided an update on County revenue trends. Local Retail Sales Tax collections
improved during the second quarter and are projected to finish approximately $96,000 above the
adopted 2026 budget. REET collections remain below 2025 levels and are approximately
$115,000 below the inflation-adjusted amount needed to maintain purchasing power. Staff will
continue monitoring revenue trends and provide updates during future study sessions.
Washington State Financial Audit Conclusion (Discussion)
Zack DeHaven reported that the State Auditors’ Office audit has been completed. The County
submitted materials on time and received no findings for the second consecutive year. DeHaven
recognized the Finance staff for their efforts and noted that opportunities for continued
improvement remain.
Resolution to Authorize Chair Signature on Notice of Intent Regarding Court Services with
the city of Kittitas (Discussion/Decision)
The Board reviewed the City of Kittitas’ existing agreement with Kittitas County for court,
public defense, probation, and prosecution services. Due to changes in law, operational needs,
and fiscal considerations, the County intends to terminate the existing agreement effective
September 2027 and work collaboratively with the City to develop successor agreements
addressing service responsibilities, financial obligations, and other requirements. The Board
approved Resolution No. 2026-155 authorizing the Chair to sign the Notice of Intent regarding
court services. Commissioner Osiadacz made the motion to approve, and Commissioner
Wachsmith seconded the motion and the motion was approved.
OTHER BUSINESS- None
Meeting adjourned at 3:00PM
KITTITAS COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Sue Patterson Brett Wachsmith, Commissioner,