A look at the 2024 Whitman County budget

COLFAX — The County Budget for 2024 was adopted on Monday, Dec. 11, in the County Commissioners regular meeting.

The Board of County Commissioners for Whitman County met on Monday, Oct. 8, 2023, and held the budget hearings for the 2024 fiscal budget for all county funds.

Chief Finance Administrator Jessica Jensema said a budget is an educated guess of the transactions that will happen next year. “We start putting the numbers in July so some of these numbers are from 2023,” she said, noting that a lot happens in six months. “It’s just a best guess.”

Jensema said that as the budget shows that they would use $1.3 million of their cash they have next year. “I do not believe that is what will happen,” she said, noting that they ended up attaining cash in 2023, with an expected project of $2.8 million for that year.

Jensema said that for the General Fund Revenue the beginning fund balance of $13,319,029 is the estimated cash they expect to start 2024 for current expenses. “The other numbers would be the expected revenue,” she said, noting that this includes their state bill tax, gas tax that come back. Also license for Department of Licensing, and permits for food industry.

The 2024 Budget shows property taxes at $7,140,282 in the General Fund Revenue. Other taxes are at $4,465,000.

Payment in Lieu of Taxes and Federal Lease is at $68,025. Federal Grants are at $765,867. State grants are at $1,570,314.

State-Shared Revenues, and Entitlements are at $2,477,204, charges for services are at $2,482,573, fines and penalties is at $994,340, interest earnings is at $1,566,701, and rents and leases is at $246,000.

Jensema said Miscellaneous Revenues, which is at $263,250 includes what they don’t see regularly, including things like sale of surplus items.

The Interfund Loan Repayment is at $250,175, and transfers at $1,244,466.

All coming to a total budget of $37,060,466 for the General Revenue Fund, with a projected budget deficit of $1,356,254.

The General Revenue Fund by department sees the beginning balance of $13,319,029, with no budget for the commissioners, human resources, assessor, child support enforcement, facilities management, and Information Technology.

General Government is at $2,890,342, Administrative Services $859,878, Superior Court at $17,119, District Court $610,400, Probation $403,268, Clerk $126,369, Treasurer $13,798,507, Auditor $974,560, Prosecuting Attorney $117,680, Sheriff $644,250, Juvenile Services $148,787, Weed Control $1,485, Coroner $11,200, County Extension $300, Emergency Management $162,500, Public Health $2,384,252, Fair $471,800, Parks and Recreation $119,000

The end estimated current general fund expenditures expense is $22,975,915 for 2024, in comparison to the 2023 budget adopted Dec. 27, 2022, which at a total estimated general fund expense of $25,970,951..

Jensema said the general fund expense states how much they expect each to cost.

Salary and wages comes to $10,897,169, benefits $4,143,592, Supplies and Materials $1,284,675, service and charges $7,640,473, miscellaneous $11,000, intergovernmental $600, capital purchases $110,000, Intrafund Transfers $1,009,942, Intrafund Expenditures $500, and no budget for transfers out. Resulting in a total ending fund balance of $11,962,775, and ending with the same budget total of $37,060,726.

Jensema said they passed a balance budget, and balance revenues to expenditures, resulting in the projected budget deficit.

Jensema said when the beginning balance is subtracted from the end the difference between is either a deficit surplus or a zero net affect, “It all came out even,” she said, noting that if the budget played out how it is passed, it would be ok.

“We do have cash to cover the deficit, so the county is not in harms way,” she said.