AUDITOR ANGST RE: COUNTY BUDGET

Submitted to Shelton Blog by Citizens for Roslynne Reed
Mason County Progressive

MASON COUNTY AUDITOR BUDGET OVERVIEW
PRESENTED TO BOCC ON 9/4/12
By Karen Herr, Mason County Auditor

In July, our office provided each department with their budget worksheets and the Board provided each department with guidelines for submitting their budgets.

Each department was asked to submit their expenditures at their current staffing and their current operational levels - as of June 30, 2012 – this would accommodate any changes approved during the first six months of this year. The only increases allowed were increases in personnel benefit rates that were set outside the County, or any contractual obligation approved by the Board. Most departments complied with these guidelines.

This year’s preliminary budget reflects a slight increase in anticipated revenues over last year – but it also reflects a significant increase in anticipated expenditures. Anticipated revenues total approx. $23,900,000 and requested expenditures total $25,800,000. The total deficit is $1,867,274.

In addition, there was a substantial increase in Supplemental Budget Requests this year. At the direction of the Board, departments requesting additional funding, over and above their regular budgets, were asked to submit a Supplemental Request and to identify new revenue sources to support this increase. Eight different departments submitted requests for a total of $1,478,409 – and it appears only one department identified new revenue income to support their request.

What these budgets do not include are provisions for any contractual obligations which may be incurred during the next year for the union contracts expiring at the end of this year, nor does it include – for the 5th year in a row - any salary increase for the non-represented employees, Department Heads, or elected officials – with the exception of the Commissioners. And obviously these budgets do not include any provisions for any judgments or settlements against the County that may be substantial and appear to be looming.

These budgets do, however, include for the third year in a row – provisions to complete payment for a new financial system for the County – this meant each department had to absorb an additional $285.00 per employee to their expenditures. These budgets also included an annual 3% salary increase for each of the Commissioners, and these budgets include a list of the accomplishments and the goals from each department.

So although Mason County currently has a fairly healthy ending fund balance this year – it appears it will be another challenging year. Most departments continue to operate without ample staffing which has resulted in reduced services and in reduced hours that we are available to our citizens.

It concerns me that our expenditures continue to exceed our revenues which is not sustainable - and I believe continuing to balance our budget, or approving any supplemental, by utilizing our ending fund balance - is not wise.

In closing I have a couple of suggestions I would like to offer:

I highly recommend the Board find a solution to their never-ending salary increase they approve for themselves every year. Not only is it taking a psychological toll on our employees, it is not financially sustainable or justifiable. I understand it may be a bit of a challenge, but it can be done – because it has been done.

My second suggestion is for our citizens to involve themselves more in the budget process this year – it’s your money that is being spent - and I’m sure the Board would benefit from your suggestions as to what is important to you – as they decide the priorities for our County and allocate our limited resources accordingly.

Hard copies of these budgets are available out in the foyer when you leave today – and they will also be available on our website by the end of today. I am aware that governmental accounting is complicated – so if anyone has any questions about the information we have for you today – don’t hesitate to ask us.

Karen Herr
Mason County Auditor
(360) 427-9670 ext 468
karenh@co.mason.wa.us
Link to Mason County Auditor website:
https://wei.sos.wa.gov/county/mason/en/pages

SHELTON BLOG NOTE:

Link to related KMAS article:
http://masoncountydailynews.com/news/news-page/38549-auditor-disagrees-with-commissioner-statements