COWLITZ COUNTY BUDGET 102. By Claire J. Hauge OFM Director March 2013

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1 COWLITZ COUNTY BUDGET 102 By Claire J. Hauge OFM Director March 2013

2 Budget Skills The Real Life Budget Dilemma by Reed Hansen, Pullman City Council/WSU Economic Professor Skills required to write and administer budgets: *CPA background in accounting *Law degree with a specialty in Public Law *Ph.D.s in Economics, Mass Psychology and Public Relations *Experience as a veteran politician *Experience in collective bargaining *Background in Theology or Bartending! Because, when all else fails, we can resort to either prayer or whiskey. 2

3 Cowlitz County Budget 102 Topics in this Presentation: *The Budget World a/k/a What Drives the Budget? *Budgeting Objectives *Basic Budget Terminology *The Law *Budget Process & Timelines *Your Responsibilities *Some Accounting *A Few Examples *Reports to Monitor Progress 3

4 Budget 102 Goals Goals for the discussion what can you take away? *Develop a general understanding of County finances. *Understand where each department s appropriations and estimated revenues fit into the overall County fiscal plan. *Distinguish between budget and cash. 4

5 The Budget World a/k/a Budget Drivers Crime Rate Social Service Dependency State & Federal Mandates State & Federal Revenues Level of commercial and industrial activity Local Revenues & Economic Conditions Commissioner Priorities (policy change) The Budget Inflation Uncertainty Department Requests Opportunity Future Organizational Needs Prior Year s Budgets Adequacy of Infrastructure Labor Agreements Comparison to Other Jurisdictions Service Demand Data & Demographics 5

6 Budget Objectives *Avoid Deficit Financing *Maintain Long-term Perspective *Fund Legal Requirements First *Ensure Restricted Revenues Are Spent Appropriately *Adequately Fund Physical Plant *Meet Community Priorities & Expectations Where Possible *Accurately Estimate Revenue *Maintain Service Levels for Internal Services 6

7 Budget Defined A budget can be described as: (1) a financial plan that forecasts expenditures and expected resources then distributes those resources to achieve goals (2) appropriation control - a means to compare actual expenditures to plans (3) sum of all appropriations authorized by the BoCC (4) a summation of your suspicions (Frank A. Bishop) Types of budgets: Annual/Biennial Budget Operating Budget Preliminary Budget Fiscal Budget Capital Budget Continuing Appropriation (Debt Service) 7

8 Budget vs Cash Budget Cash Plan Actual funds on Deposit When the Budget (Plan) Cash The budget (plan) must be revised! 8

9 Statutory Authority & County Code Requirements RCW Cowlitz County Resolution # 4220 dated 7/14/1975 Cowlitz County Code: Chapter 3.02 Ordinance dated 5/14/2001 These statutes, resolutions and ordinances set out: *Areas of responsibility & authority *Time lines * Process 9

10 BoCC Responsibilities RCW *Set the amount of taxes to be collected and ensure collection thereof *Allow all accounts legally chargeable against the county not otherwise provided for (i.e. establish budgets) *Adopt a balanced budget not later than December 31 *Audit the accounts of all officers having the care, management, collection, or disbursement of any money belonging to the county or appropriated to its benefit (i.e. monitor the budget) *Have the care of county property and the management of the county funds and business 10

11 EO & DH Responsibilities RCW *File detailed and itemized estimates of revenues and expenditures on or before 3 rd Monday in August RCW *Auditor or CFO to prepare Preliminary Budget format is prescribed RCW *Auditor to submit Preliminary Budget to BoCC on or before 1 st Tuesday in September 11

12 Violations/Penalties (1) RCW Penalty authorized for delay or refusal to submit estimates $50/day not to exceed $250/year (deducted from salary) (2) RCW Penalty for over-expenditure or incurring liabilities in excess of approved budget chargeable against surety bond (3) RCW Violations are also considered misdemeanors With fines between $25 and $500 possible 12

13 Budget Time Lines Odd-numbered years prepare biennial (2-year) budget July Request to file estimates of expenditures & revenues August Preliminary estimates due September Estimates filed with BoCC October Set levies (can be amended) December 31 BoCC to adopt balanced budget Even-numbered years Mid-biennium review 13

14 Amending the Budget Supplemental Budget (RCW & ) Adopted by resolution following two public notices & hearing; Recognizes unanticipated federal, state or local funds Emergency Appropriation (RCW ) Adopted by resolution following one public notice & hearing Authorizes unforeseen, unbudgeted expenditures Transfers (RCW ) Adopted by resolution following regular or special public meeting; May also be authorized by Memo to Auditor from OFM (per Financial Mgt Policy); Re-appropriates line item expenditures between or among line items Usually from fund balance to appropriations 14

15 Appropriations Lapse RCW All appropriations expire at the end of the fiscal year Budget can remain open up to 60 day to complete payments from prior years ( 13 th month) 15

16 Fund Accounting RCW State Auditor s Office has responsibility to prescribe accounting and reporting requirements for local governments. BARS Budgeting, Accounting & Reporting System *utilize a standardized chart of accounts - orderly means to classify transactions *specified financial reporting requirements -forms & procedures 16

17 Fund & Department BARS prescribes a simple account structure: Fund (20 digit # has meaning) Department Program Account Subclass Why are fund structures & department divisions important to me? *Cash Reserves & Fund balances *Revenue Restrictions *Asset Valuation & Tracking *Depreciation *Debt & Other Liabilities *Financial Reporting Requirements 17

18 Fund Accounting Fund: An accounting entity with a self-balancing set of accounts (expenditures = revenues) Used to record cash, receipts, equities and liabilities separate from all other county activities Separated to carry out specific purposes & achieve objectives comply with regulations to segregate activities 18

19 Fund Types Governmental: account for general operations & programs (i.e. General Fund, Special Revenue, Debt Service & Capital funds) Proprietary: focus on cost recovery Internal Service: IT (Central Services), Risk Mgt Enterprise Fund: Solid Waste, Expo Fiduciary/Trust: account for restricted resources not available for general government operations and programs Diking district & pension funds 19

20 Fund Types Major Fund Types Fund # 2013 Budget *General Fund Governmental 001-xxx-xxx $ 43.3 million *Special Revenue Governmental 100-xxx-xxx $ 40.7 million *Debt Service Governmental 200-xxx-xxx $ 4.6 million *Capital Projects Governmental 300-xxx-xxx $ 6.4 million *Enterprise Proprietary 400-xxx-xxx $ 71.0 million *Internal Service Proprietary 500-xxx-xxx $ 18.7 million *Agency Fiduciary 600-xxx-xxx $ 7.6 million Total County Budget: FY 2013 $192.3 million 20

21 Cowlitz County 2013 Budget (All Funds) Internal Service $18,732,641 10% Fiduciary $7,617,538 4% General Fund $43,322,447 23% Enterprise $71,031,227 37% Special Revenue $40,650,298 21% Capital Projects $6,423,933 3% Debt Service $4,595,329 2% 21

22 Department: Subdivision of a Fund Department: An expenditure classification based on programs, functional responsibilities or specific organizational structure Expenditures within Departments do not always equal revenues Sheriff Family Court PAO Jail Probation Parks Therefore these activities rely on general tax and other unrestricted revenue to support their operations. 22

23 Departments Example of a Department Fund #s Department #s *Current Expense/General Fund 001-xxx-xxx Commissioners Park & Recreation *Special Revenue Funds 100-xxx-xxx Road Fund GIS *Enterprise Funds 400-xxx-xxx 911 Communications Equipment Reserves

24 Account Structure BARS prescribes a simple account structure: Fund Department Program Account Subclass Account numbers are distinguished by the first number: 500 series are expenditures 300 series are revenues The next two numbers further define function, activity or character 511 designates the legislative function 313 designates timber tax revenue Account numbers are specific to your function, activity or type of revenue. 24

25 Subclass Structure BARS prescribes a simple account structure: Fund Department Program Account Subclass Subclass numbers further define the article purchase, service obtained or revenue received; for example 5xxxxx designated Employee Medical Insurance 3xxxxx denotes B&O Taxes, Privately Owned Utility 25

26 Putting it All Together BARS prescribes a simple account structure: Fund Department Program Account Subclass Fund- Department- Program- Account- Subclass =General Fund: District Court Direct Labor A similar structure is used for revenue accounts: Fund- Department- Program- Account- Element =Road Fund Property Tax 26

27 General Fund (Current Expense) The General Fund is a collection of 34 departments encompassing the legislative, public safety, judicial, legal, financial and administrative functions of Cowlitz County. Examples of Current Expense Departments are: Commissioners Admin Services Courts Community Long Range Planning Sheriff Corrections Total 2013 budget is $43.3 million including an estimated ending fund balance of $3.3 million 27

28 Cowlitz County General Fund: 2013 Com Long Range Planning 3.7% St. Helens Recovery 0.1% WSU Extension 0.2% Coroner 0.9% Off of Public Defense 5.4% Courthouse Fac Prog 0.1% Pros Atty Diversion 0.0% Clerk 2.3% Museum 0.3% District Court 4.1% Superior Court 2.3% Non-Departmental 11.8% Child Support Serv 1.6% Prosecuting Attorney 4.9% Drug Court Grant Prog Park & Recreation 0.6% 1.0% Juvenile Probation 4.6% Boundary Rev Bd 0.0% Juvenile Detention 4.8% Commissioners 1.3% CCCD-Jail Concessions 0.2% Treasurer 1.6% Bd of Equalization 0.0% Auditor 2.5% Assessor 3.6% Admin Services 1.9% Civil Service Com 0.0% CCCD-Offender Serv 2.6% Facilities Maint 4.3% Family Court 0.6% Sheriff 13.6% Sheriff's Extradition 0.1% CCCD-Probation Serv 1.2% CCCD-Jail 17.8% Boundary Rev Bd Commissioners Bd of Equalization Treasurer Auditor Assessor Admin Services Civil Service Com Facilities Maint Family Court Sheriff Sheriff's Extradition CCCD-Probation Serv CCCD-Jail CCCD-Offender Serv CCCD-Jail Concessions Juvenile Detention Juvenile Probation Prosecuting Attorney Child Support Serv Superior Court District Court Clerk Pros Atty Diversion Courthouse Fac Prog Off of Public Defense Coroner WSU Extension Museum Non-Departmental St. Helens Recovery Com Long Range Planning Park & Recreation Drug Court Grant Prog 28

29 Special Revenue Funds Special revenue funds account for revenues derived from specific taxes, grants, or other sources which are designated/restricted to finance particular activities. Examples of Special Revenue Funds: County Roads Human Services Storm Water Fund Health Department G.I.S. Law & Justice Fund Tourism Drug Task Force Total 2013 budgets, including estimated ending fund balances are $40.7 million. 29

30 Cowlitz County Special Revenue Funds: 2013 Treasurer's O&M Fund 0.44% Health Department 5.95% Chemical Dependency/MH Fund 1.86% CMH Substance Abuse Fund 5.96% Human Services 1.39% G.I.S. O&M Fund 0.11% Veterans' Relief 0.72% The "Big Idea" Fund 0.17% P.A. Victim-Witness 0.71% Auditor's O&M Fund 1.24% GIS 0.90% Drug Task Force 2.32% Tourism 0.69% Law Library 0.36% P.A. Drug Fund 0.22% Boat Safety 0.11% Affordable Housing 0.42% Low Income Housing 5.39% Housing & Eseential Needs 2.38% Law & Justice Funding 3.32% Benefits Administration 1.60% Cumulative Reserve 0.52% County Road Fund Paths & Trails Stormwater Fund Noxious Weed Program Building & Planning Stadium/Convention Ctr Law Library Veterans' Relief GIS G.I.S. O&M Fund Human Services Community Mental Health CMH Substance Abuse Fund Chemical Dependency/MH Fund Health Department Treasurer's O&M Fund Auditor's O&M Fund P.A. Victim-Witness Tourist Facilities, Dev & Mkting The "Big Idea" Fund Drug Task Force Boat Safety P.A. Drug Fund Affordable Housing Low Income Housing Housing & Essential Needs Law & Justice Funding Benefits Administration Cumulative Reserve Stadium/Convention Ctr 0.18% Building & Planning 4.89% Noxious Weed Prog 1.19% Stormwater Fund 1.39% Paths & Trails 0.65% County Road Fund 54.95% 30

31 Debt Service Funds Debt Service Funds account for the accumulation of resources to pay principal, interest and costs related to general and long-term bonded debt. Current balances on County bonded debt: 2005 LTGO Bond $6.2 million (partial refunding of 98 & 99 bonds; includes: 1999 LID #16 & RID #10) 2009 RID #11 $95, LTGO Bond $2.1 million (Energy Upgrades) 2012 LTGO Bond $3.7 million (refunding 2002 County Bonds) 2013 debt service payments are $3.3 million County debt issued on behalf of others or guaranteed: 2012 LTGO Refunding Bond $4.9 million (refunding 2003 Conference Ctr) 2006 Special Sewer $10.6 million (TRRWA Revenue Bond) 31

32 Cowlitz County Debt Service Funds: L.T.G.O. Refunding Bond 16.0% 1999 L.T.G.O. Bond Fund: LID 16 & RID % 2011 L.T.G.O. Bond 4.7% 2009 RID 11 Silverdale 0.7% 1999 L.T.G.O. Bond Fund: LID 16 & RID L.T. G.O. & Refunding Bond Fund 2006 Spec Sewer Revenue Bond 2009 RID 11 Silverdale 2011 L.T.G.O. Refunding Bond 2012 L.T.G.O. Refunding Bond 2006 Special Sewer Revenue Bond 24.5% 2005 L.T. G.O. & Refunding Bond Fund 20.4% 32

33 Capital Projects Funds Capital Projects Funds account for resources designated for the acquisition, construction or repair of capital facilities. Examples of Capital Budgets are: Capital Improvement Fund General Capital Construction Federal Forest Payments Rural County Public Facilities Total 2013 Capital budgets, including estimated ending fund balances are $6.4 million. 33

34 Cowlitz County Capital Projects Funds: 2013 R.I.D. #10 0% L.I.D. #16 0% Lexington Bridge Capital Reserve Fund 2% General Gov't Capital Projects 40% Rural County Public Facilities Fund 38% General Gov't Capital Projects Treasurer's REET Federal Forest Payments Recreational Capital Improvements General Capital Const Fund Rural County Public Facilities Fund R.I.D. #10 L.I.D. #16 Lexington Bridge Reserve Fund Treasurer's REET 2% General Capital Construction Fund 17% Recreational Capital Improvements 0% Federal Forest Payments 1% 34

35 Enterprise Funds Enterprise Funds account for operations where revenues are derived primarily through user fees such as classified public utilities. The County has nine Enterprise Funds (with multiple Departments): Solid Waste Facility Conference Center Water/Sewer Utility Exposition Center 911 Communications Hoffstadt Bluffs Emergency Management Law Enforcement Records Public Shooting Range Total 2013 budget for Enterprise Funds, including ending fund balances is $71.0 million. 35

36 Cowlitz County Enterprise Funds: Equipment Reserve 1.6% 911 Claims Reserve 0.3% 911 Communications 4.2% Silver Lake Gift Shop 0.3% Hoffstadt Bluffs Visitor Center 0.9% Expo Reserve Fund 0.0% Cowlitz County Expo Center 0.7% Conference Center 1.5% S/W Lined Landfill Closure 9.1% Law Enforcement Records Equip Resv 0.1% Law Enf Records 2.2% 911 Radio System Replc 0.9% DEM Special Projects 0.7% DEM Special Projects 0.1% Public Shooting Range Operations 0.6% Public Shooting Range - Phase II 0.0% Public Shooting Range - Lead Abate 0.0% Water/Sewer 2.3% Water/Sewer C.I.P. 1.9% Solid Waste Maint 5.8% Water/Sewer Water/Sewer C.I.P. Solid Waste Maint Solid Waste ELF S/W Post Closure Unlined Landfill S/W Post Closure Lined Landfill S/W Lined Landfill Closure Cowlitz County Expo Center Conference Center Expo Reserve Fund Hoffstadt Bluffs Visitor Center Silver Lake Gift Shop 911 Communications 911 Equipment Reserve 911 Claims Reserve 911 Radio System Replacement S/W Post Closure Lined Landfill 10.3% S/W Post Closure Unlined Landfill 2.1% Solid Waste ELF 54.4% Law Enforcement Records Law Enforcement Records Equip Resv DEM Special Projects DEM Special Projects Public Shooting Range - Operations Public Shooting Range - Phase II 36 Public Shooting Range - Lead Abate

37 Internal Service Funds Internal Service Funds account for operations that provide goods and services to other departments of the county or to other governmental units on a cost-reimbursement basis. Examples of Internal Service Funds include: IT (Central Services) Risk Management ER&R Motor Pool Elections Unemployment Compensation Total 2013 budgets, including estimated ending fund balances are $18.7 million. 37

38 Cowlitz County Internal Service Funds: 2013 Purchasing Services 4% Election Reserve 4% Election Capital Resv 1% Unemployment Comp 2% ER&R 36% Motor Pool 19% Industrial Accident 2% ER&R IT (Central Services) Technology Reserve Risk Management Industrial Accident Motor Pool Unemployment Comp Purchasing Services Election Reserve Election Capital Resv Risk Management 13% Technology Reserve 6% IT (Central Services) 13% 38

39 Fiduciary (Trust/Agency) Funds Fiduciary funds, also known as trust or agency funds, account for assets held by Cowlitz County in a trustee capacity or as an agent for individuals, private organizations or other governmental units or funds. Examples of Fiduciary Funds include: Lexington Flood Control Drain #1 Maintenance Total 2013 budgets, including estimated ending fund balances is $7.6 million. 39

40 Cowlitz County Fiduciary Funds: 2013 Drain #1 Maintenance 11% Lexington Flood Debt Service 1% Lexington Flood Control Lexington Flood - Debt Service Lexington Flood Control 88% 40

41 Line Item Detail Budgets are adopted by resolution at the fund or department level. They are a compilation of detailed expenditure requests & revenue estimates Line item expenditures: salaries & wages supplies capital outlays transfers employee benefits other services & charges debt service/lease payments Line item revenues: taxes intergovernmental revenue miscellaneous licenses & permits fines & penalties other financing sources 41

42 Line Item Detail: Expenditures Salaries & Wages (Acct #510 ) Salaries for full time employees Wages for other than full time employees Other pay: overtime, holiday, differential, etc. Intergovernmental Services/Interfund Payments (Acct #550 ) Technology Services Motor Pool Costs Personnel Benefits (Acct #520 ) Capital Outlay (Acct #560 ) [cost exceeds $5,000] Medical Insurance Furniture Retirement Contributions Machinery & Equipment Social Security Land & Building Improvements Unemployment Comp Construction Severance (Vac/Sick Leave payments) Capital Leases Supplies (Acct # 530 ) Office Supplies Small Tools Drugs Fuel Other Charges & Services (Acct #540 ) Professional Services Communications (telephone, etc.) Travel Advertising Rentals/Leases Insurance Utilities Repairs & Maintenance Other Miscellaneous (Printing, etc.) Debt Service (Acct #570 & 580 ) Principal & Interest Payments on bonds & notes Intergovernmental Loans Debt Issuance Costs Transfers (Acct #590 ) Agency Support (COG, EDC, SCS, Kelso Airport) Fund to Fund Operating Support (i.e. General Fund cash contribution to Health Dept.) 42

43 Cowlitz County General Fund Expenditures: 2013 Capital Outlay 0.1% Other Miscellaneous 2.5% Interfund Charges 4.6% Repairs & Maintenance 0.5% Transfers 7.2% Miscellaneous 0.0% Other Agency Support 0.5% Direct Labor Utilities 2.3% Direct Labor 43.1% Extra Help Other Pay Insurance 1.8% Personnel Benefits Supplies Contracts Operating Rentals/Leases 0.3% Communications Travel Travel 0.6% Advertising Operating Rentals/Leases Advertising 0.1% Insurance Utilities Repairs & Maintenance Communications 1.4% Contracts 8.9% Supplies 3.0% Personnel Benefits 18.8% Other Pay 2.6% Extra Help 1.9% Other Miscellaneous Interfund Charges Capital Outlay Transfers Other Agency Support Miscellaneous 43

44 Line Item Detail: Revenues Taxes (Acct #310 ) Real & Personal Property Taxes Diverted County Road Taxes Timber Harvest Sales & Use Tax Leasehold Excise Tax Gambling Tax Licenses & Permits (Acct #320 ) Landfill Fees Land Use Permits Building Permits Special Use Permits Marriage Licenses Intergovernmental Services (Acct # 330 ) Federal Reimbursements & Grants State Reimbursements & Grants Local Agency Fees Charges for Services (Acct #340 ) Filing Fees Recording Fees Xerox Charges Offender Services Probation Fees Deferred Prosecution Fees Drug Court Participant Fees Board/Room Prisoners cities, state, INS Plan Checking Fees Fines & Forfeits (Acct #350 ) Civil Penalties Criminal Fines Juvenile Fines Traffic Fines Miscellaneous Revenues (Acct #360 ) Interest Earnings Coffee Shop Concessions Park Fees Private Donations Miscellaneous Other Financing Sources (Acct #390 ) Timber Sales - DNR Sale of Capital Equipment Non-Revenues (Acct #380 ) Transfers from other Funds 44

45 Charges for Service -Other 1.6% Fines & Forfeits 3.1% Interest Earnings 0.5% All Other 3.7% Cowlitz County General Fund Revenues: 2013 Security Persons/Prop 6.6% Charges for Service 4.2% Property Taxes 43.4% Property Taxes Intergvt'l Service Rev 3.7% Diverted County Road Tax Interest & Penalties Timber Harvest State Grants & Shared Rev 10.4% Sales Taxes Licenses & Permits Direct Federal Grants State Grants & Shared Rev Intergvt'l Service Rev Direct Federal Grants 1.7% Charges for Service Security Persons/Prop Charges for Service -Other Fines & Forfeits Licenses & Permits 0.2% Sales Taxes 13.8% Timber Harvest 2.4% Interest & Penalties 3.1% Interest Earnings All Other Diverted County Road Tax 2.0% 45

46 Reserves & Fund Balances Reserves: *Cash Flow: cash set aside to pay bills when monthly expenditures exceed monthly revenues *Restricted Balances: cash or anticipated revenues set aside for future use not available for current expenses (i.e. technology upgrades/replacement) *Beginning Fund Reserve: cash anticipated to be carried over from previous years *Ending Fund Reserve: cash anticipated to be carried over into future years 46

47 Reserves & Fund Balances How large a fund balance is required by the General Fund? IT DEPENDS ON LOCAL POLICY County Financial Policy 8.3% $ 3.3 million ( = one month s expenditures) County Target #1 10.0% $ 4.0 million County Target #2 12.0% $ 4.8 million GFOA Best Practice 16.6% $ 6.6 million (= two month s expenditures) GASB Best Practice 15.0% $ 5.7 million (= 15% of expected revenues) Maximum allowed by law $10.8 million ($1.25/$1,000 of assessed value) AND 47

48 Reserves & Fund Balances How large a fund balance is required by the General Fund? IT DEPENDS ON CURRENT NEEDS (EXPENDITURE & REVENUE TRENDS) Qtr 1 Qtr 1 Qtr 2 Qtr 2 Year Revenue Expenses Shortfall Year Revenue Expenses Surplus ,383,536 9,003,140 (2,619,604) ,105,260 9,283,716 4,821, ,838,750 9,271,245 (3,432,495) ,549,011 10,823,973 2,725, ,954,155 9,539,836 (3,585,681) ,835,327 8,953,964 5,881,363 Qtr 3 Qtr 3 Qtr 4 Qtr 4 Year Revenue Expenses Shortfall Year Revenue Expenses Surplus ,353,357 8,783,085 (2,429,728) ,050,453 9,358,618 2,691, ,786,006 9,760,344 (3,974,339) ,207,847 9,006,568 2,201, ,721,347 9,922,547 (4,201,201) ,022,233 9,904,077 2,118,156 Total Total Surplus or Year Revenue Expenses (Shortfall) ,892,605 36,428,558 2,464, ,381,613 38,862,131 (2,480,518) ,533,061 38,320, ,638 48

49 Fund Balance Calculations 2014 Beginning Unreserved Cash Balance Calculation Cash on Deposit with Treasurer 07/31/2013 Petty Cash on Deposit with Treasurer 07/31/2013 Investments with Treasurer 07/31/2013 Anticipated Revenues (Aug-Dec) Anticipated Expenses (Aug-Dec incl 13 th mo payables) $ + $ + $ + $ - $ 2014 Ending Unreserved Cash Balance Calculation Anticipated Revenues: 2014 (excluding fund balance) Proposed Expenditures: 2014 (excluding fund balance) $ - $ Anticipated Cash Balance = $ (Note: this becomes the beginning cash balance 01/01/2015) Cash Balance expected 12/31/2013 = $ (Note: this also the ending adjusted cash balance 12/31/2013) 49

50 Progress Reports Both the Auditor and Treasurer are required by law to provide monthly reports. These reports are available both electronically and in paper form. Electronic information is also available in the CHAMPS system. For assistance in obtaining or using these reports, contact the Auditor, Treasurer or OFM 50

51 Cowlitz County Budget 101 Questions Conclusion 51

52 52