Whitman County adopts 2203 budget
Jan. 14—The Whitman County Commissioners were able to shave down the county's deficit by $2.5 million, nearly half of its initial estimation.
Commissioners adopted the 2023 budget during their fourth budget hearing on Dec. 27, as a standard process before the new year. The board predicted the new deficit to be $2.8 million, after working with and cutting down additional expenditures. Though the budget has been approved, Chief Financial Administrator Jessica Jensema said a $2.8 million deficit is not an accurate picture of their cash.
Jensema estimated 2023's deficit would be about $5.3 million during the initial budget hearing Dec. 5, but has since decreased the number to $2.8 million. She attributes these changes to decreasing transfers to capital projects and adding a couple of sources of short-term revenue that were not included in previous drafts, as well as finding budget errors in salaries and benefits from a few departments.
While creating a budget, many areas are inflated for certain items that are required to be built in to show a commitment of cash. Jensema said a good example of this is budgeting higher for fuel and supplies as costs continue to rise. Throughout the year, the budget could change as the county receives increased grants that could offset expenditures.
Many of these grants come from the state of Washington and its new budget cycle begins in July, Jensema said. Many grant awards for the second half of 2023 haven't been made yet.
The commissioners' adopted 2022 budget expected cash to decrease by $5.5 million, but at the end of the year their cash only decreased by $1.7 million, according to Jensema. This savings was because of a $4 million courthouse project finished within the year.
The beginning fund balance for 2023 is expected to be $11.52 million, as part of their general fund, according to documents provided by commissioners. Currently, general fund expenditures are estimated to be about $23 million. Jensema said the deficit won't affect the reserve funds, instead it will be covered by the operating fund. According to provided documents, the reserve fund currently sits at $2.8 million and the operating budget is about $9 million.
The county's rule of thumb is to have at least two months' worth of salaries and benefits in its reserves, Jensema said. She added the county's goal is to keep its reserves as an emergency fund, and they like to add more cushion to the operating budget so they aren't required to dip into reserves.
Jensema said taxes are set for 1% for 2023. She added the county is only allowed to take 1% each year, as per the legislature's orders.
The biggest project the county plans for 2023 is building a new house at Kamiak Butte County Park for the new park ranger, according to Jensema. Other projects include repainting the school house next to the fair, repairing the Public Service Building, as well as concrete restoration and sidewalk repairs, roof repair, parking lot repair, purchasing a four-wheeler for Parks and Recreation, replacing a generator on Whitman County's campus and purchasing an utility vehicle for the fair.
The county doesn't have plans to expand its workforce or add more personnel. Jensema said the county made a large salary increase of 6% for cost of living adjustments in 2023. She added this adjustment was to address the increased cost of living expenses and make the county a more competitive employer.
Pearce can be reached at epearce@dnews.com or on Twitter @Emily_A_Pearce.
