Cowlitz County commissioners debate two approaches to $5.3'$5.4M in 2027 cuts as staff details nondepartmental expenses

Cowlitz County staff reviewed the county's nondepartmental general-fund expenses Monday and told commissioners they can provide a clearer, tighter set of reduction recommendations by May as part of 2027 budget planning.

"It's kind of a catchall for a lot of expenditures," said Commissioner Sean Early as he walked commissioners through transfers that include the expo center reserve, an elections reserve, capital improvement funds, the victim-witness fund in the prosecutor's office, budget stabilization and debt payments. Early listed sample amounts: the Expo Center transfer was about $62,500 in 2026, the capital-improvement reserve shows $1,000,000 on the books and the benefits-administration fund (for LEOFF 1 retirees) has a balance of roughly $1,400,000, figures he said are variable year to year.

Early described nondepartmental lines that cover severance and payout obligations (vacation, sick leave), employer-side Social Security and unemployment charges, and pass-throughs including PEG dollars to KLTV and a number of intergovernmental shares such as law-enforcement-records and DEM contributions. He flagged annual placeholders for insurance and risk-pool costs (roughly $1.3 million to $1.55 million) and $170,000 for state-auditor fees.

Commissioner Dahl pushed for an early, department-specific target, saying departments need a clear number to start planning: "I think it's important that we be able to give departments some kind of heads up," Dahl said, arguing that a concrete figure lets departments see what decisions mean for their lines. He said he could have provided a baseline last November and urged staff to give departments a working number sooner rather than later.

Early and others on staff urged a more surgical approach. Early described the staff process as two phases: a first-pass reduction effort that identifies obvious overbudgeting and one-time transfers, then a second, more targeted review of remaining allocations by department and elected office. Staff estimated a first-pass reduction target of about $5.3'$5.4 million for 2027 (with some negatives/offsets) and said the full reduction list that could roll into 2027 should be ready for a May budget amendment.

The board debated the fairness and incentives at length. Several commissioners questioned whether departments that find savings should be required to share them across the county, or be allowed to retain them. Early said the aim is to produce a defensible, equitable baseline and that moving risk-allocation and other charges into department budgets would make comparisons "apple to apple" rather than "apple to oranges." One commissioner warned the county could create a disincentive for departments to cut if savings were redistributed; Early responded the goal is a strong operating county overall.

At least one commissioner and staff member urged clearer, sooner direction. Tracy Jackson, who spoke during the meeting, urged a firm "drop-dead" deadline so departments and employees know expectations, and suggested immediate steps such as freezing open positions and reviewing nondepartmental transfers as early levers.

Early said staff will continue one-on-one meetings with departments and expects to have the reduction totals and recommended approach by the end of the month or in time for a May budget amendment, at which point the board will begin workshops and formally set targets.

Why it matters: nondepartmental is the county's reserve for cross-cutting obligations and pass-throughs; changes there affect many departments' net budgets and the county's ability to absorb revenue shortfalls. Staff warned that some figures hinge on unknown revenues and that different approaches will shift incentives for departments.

Next steps: staff will present a consolidated reduction total ahead of the May budget amendment and will also bring a public hearing summary of rural economic development dollars at the next meeting, with presentations scheduled for later in the month. The board made no formal motions or votes on the nondepartmental items Monday.