Yakima County financial director urges multiyear plan, proposes using reserves to avoid across‑the‑board cuts

Yakima County Financial Services Director Brian Carlson told the Board of Yakima County Commissioners on Aug. 19 that the county should shift from one‑year budgeting to a rolling multiyear financial plan and consider using reserves and certain dedicated funds to shore up the general fund and avoid abrupt across‑the‑board cuts. Carlson said the county’s current fund balance situation gives room to repurpose some reserves, but any changes will be debated in fall budget meetings and are subject to commission approval.

Carlson said his forecast for 2025 shows roughly $15,000,000 in general fund reserves and that the county’s current fund balance is “right about at the GFOA recommended minimum” of about two months of expenses. He told commissioners, “If we are trying to mitigate costs or reduce costs and the method quietly adds to costs, then we're kind of like bailing with a soup strainer.”

Why it matters: The approach Carlson outlined would change how Yakima County prioritizes spending, potentially shifting some ongoing costs from the general fund into other funding sources (including the so‑called three‑tenths fund and internal service fund balances) and consolidating departmental contingency cushions. Commissioners said the discussion matters because the board sets appropriations and the public expects careful stewardship of tax dollars.

Most important facts

- Carlson proposed treating budgeting as part of multiyear financial planning rather than a stand‑alone annual exercise. He described an "unwinding" approach—gradual, targeted reductions—rather than uniform cuts. - Carlson's 2025 general fund forecast: about $15,000,000 (presented as his forecast figure). He said the county’s current general fund balance is roughly two months of expenses, which matches the Government Finance Officers Association (GFOA) recommendation. - Carlson said some funds currently held as departmental contingencies or internal service fund balances could be consolidated into a central cushion to reduce the aggregate dollars held in reserve. - He identified the three‑tenths fund as a possible source to shift costs off the general fund and asked commissioners how closely they want to oversee appropriation decisions for that fund. A staff speaker noted the three‑tenths fund balance is reflecting about $7,000,000. - Carlson suggested an internal service “rebate” or transfer in the neighborhood of 20 percent (he gave an example figure around $2,000,000) to favor the general fund. - Key dates and next steps set in the meeting: Carlson said he will bring the budget on Sept. 2 (which he described as a statutory obligation to present the budget on the first Tuesday); he scheduled the first family budget meeting for Sept. 3 and stated the internal adaptive deadline for departments to submit budget items is Sept. 4.

Discussion and stakeholder comments

Carlson summarized the methodology and repeatedly invited commissioner feedback. Commissioner McKinney said commissioners receive feedback from advisory groups but that “the final decision is ours at the end of the day.” A staff member identified as Kyle described the current practice that has led to larger three‑tenths balances: “that’s kind of, in my opinion, commissioners, is what has happened over time is we deplete the general fund side of the equation for some of our law and justice budgets and then keep the maximum amount of contingency, which is why we're reflecting a $7,000,000, fund balance, which is a lot.”

Several commissioners reacted favorably to Carlson’s framing that the organization should decide an agreed risk tolerance and use that to consolidate cushions. Commissioners emphasized they do not want across‑the‑board, one‑size‑fits‑all cuts. Carlson said the fall family meetings (which he called “family” sessions that will include criminal justice, public safety, commissioners and internal service providers) will be where department service‑level requests are prioritized and quantified.

Formal actions and procedural items

- The board approved the consent agenda as read into the record. Motion to approve was made from the floor and seconded; all commissioners present voted aye and the motion passed. (See actions array for motion text and vote names.) - Commissioners agreed by consensus to cancel the Thursday work session because of a scheduled tour involving Commissioner Lindy and Commissioner Curtis’s absence. - The meeting ended after a motion to adjourn, which was moved, seconded and approved by voice vote.

What was not decided

No formal budget appropriations or reallocations were adopted at the Aug. 19 meeting. Carlson presented options and sought direction; he repeatedly framed the proposals as "on the table" and said changes would come through the fall budget process and require commission action.

Looking ahead

Carlson said he will continue outreach with the law and justice committee and bring draft numbers in September. He asked commissioners whether they want the three‑tenths fund to operate with more local autonomy (department‑led plans that are later approved by commissioners) or with tighter commissioner oversight through appropriation control. He scheduled family budget meetings beginning Sept. 3 and reminded departments the internal submission deadline for adaptive is Sept. 4.