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Scott WMO staff brief commissioners on fund balance rules and budget timeline
Summary
Staff explained how the WMO budget and levy process works, described three categories of fund balance (operational reserve, restricted, dedicated), and walked commissioners through the August–December budget timeline and the WPC's role in providing recommendations.
Staff reviewed the WMO budget process and fund-balance policies at the Feb. 23 meeting, describing the WPC's role in reviewing the draft levy and budget for consistency with the watershed management plan and annual work plan.
Vanessa explained the three fund-balance categories used by the WMO: operational (a 30 percent minimum reserve intended to cover emergencies like floods), restricted (pregrant payments not recognized as available until encumbered), and dedicated (committed funds saved for specific long-term projects or grant matches). She said operational reserves above 30 percent may be used for projects approved in the annual budget, but core services (staffing, recurring programs) are not funded from reserves.
The staff presentation reviewed the annual timeline: draft priorities and proposed levy development in July–August; certification of a preliminary levy by Sept. 30; finalizing budget details and presenting a final levy in November–December; and submission of required audits and reports the following summer. Staff emphasized that the levy cannot be increased after preliminary certification and that any material budget changes after approval require board action.
Commissioners asked for additional materials to support their review, including budget-versus-actual figures for recent years and a more detailed breakdown of large line items (for example, what is included in the land-and-water treatment category). Staff said the annual report contains some final numbers and offered to provide budget-vs.-actual and program-level line-item information in future packets to support the WPC's formal recommendation role.
The commission asked staff to include related governance documents (JPA/bylaws) and any financial policies in a future packet so members can assess whether they prefer a staff-led meeting format or a committee-led chair/vice-chair model going forward.
