Letter on tight funding starts 2015 budget process

Commissioners on Monday approved a budget calendar along with goals and priorities.

The calendar outlines the auditor calling for a 2015 preliminary budget by the second Monday in July, with individual department preliminary budgets filed with the auditor by the second Monday in August. The county auditor then submits the 2015 preliminary county budget to the commissioners by the first Tuesday in September.

Throughout September the budget will be reviewed by the commissioners with department heads and elected officials. By the beginning of October, the preliminary budget will be on file for public review. By the end of October, the commissioners hope to have a final budget resolution adopted.

In a letter outlining budget goals and priorities, commissioners said the 2015 budget will be revenue-based rather than expense-based.

Last year, the commissioners chose not to take all of the 2014 reductions out of the 2014 budget because the cuts would have been severe. The county still has $350,000 in reductions that must be dealt with in 2015 because they shifted one pay period from 2014 to 2015.

According to the letter, a $200,000 Operating Reserve fund is being created in 2015 and will be used solely for unanticipated expenses. A $300,000 Capital Improvement Project fund also is being created.

“We believe Whitman County must start saving for major capital repairs and replacement of our county facilities such as the A/C system in the Public Service Building with an estimated cost of $2 million. We plan to continue this practice each year in order to do what is necessary to take care of the citizens’ property.”

The commissioners also gave explicit instructions about reviewing the budget.

“When examining budget requests, we will be looking at sustainability and balanced budgets. We will look at operation and personnel costs. Any new personnel requested must be justified ... No extra dollars for personnel are guaranteed. ... We must budget responsibly and department heads and elected officials should take an organizational look both internally and countywide to see how their requests might impact the county as a whole.”

The letter also addresses the levy lid lift that was approved by voters last fall.

“The levy lid lift approved by the voters last year is not the solution to long term sustainability for Whitman County government. It did allow us some breathing room this year, because we didn’t have to start with more radical cuts. Beginning in 2016 we are again limited to the 1 percent increase each year in property tax increases. If our historic rates of increase in payroll were to continue, the lid lift would be used up within four years. As you look forward take a strategic look and decide which services you have to offer, which services you would like to offer and which services you can/will no longer be able to offer.”

The letter also states that property and sales tax revenues seem to be meeting expectations.

Two issues conclude the letter.

“With demands on state government for education funding in excess of $3 billion, the county isn’t expecting much state assistance.

“The needs of the taxpayers will take priority over the needs of county departments.”