FOR THE FISCAL YEAR ENDED DECEMBER 31, 2016
ANNUAL REPORT
Karen Martin, County Auditor
AUDITOR'S ANNUAL REPORT
WALLA WALLA COUNTY, WASHINGTON
THIRD CLASS
FOR THE YEAR ENDED DECEMBER 31, 2016
KAREN M MARTIN, COUNTY AUDITOR
County Seat Walla Walla
Population 60,340
Number of Acres Assessed 769,536
Taxable Valuation (2016 Rolls) 5,374,636,850
Registered Voters 33,538
WALLA WALLA COUNTY
PRINCIPAL OFFICIALS
Term
Title Name Expiration
Elected Officials Commissioner District #1 James K. Johnson 2016 Commissioner District #2 Perry L Dozier 2016 Commissioner District #3 James Duncan 2018 Superior Court Judge Dept #1 John W Lohrmann 2017 Superior Court Judge Dept #2 Scott M Wolfram 2017 WW District Court Judge Kristian Hedine 2019 PT District Court Judge John Knowlton 2019 Assessor Debra Antes 2018 Auditor Karen M Martin 2018 Clerk Kathy Martin 2018 Coroner Richard Greenwood 2018 Prosecuting Attorney James L Nagle 2018 Sheriff John Turner 2018 Treasurer Gordon Heimbigner 2018 Appointed Officials Agricultural Agent Debbie Moberg Director of Corrections Michael Bates Emergency Management Director Lizabeth Jessee EMS Director Heather Lee Fair Manager Daryl Hopson Community Health Director Meghan Debolt Facilities Maintenance Supervisor Thomas Byers Public Works Director Randy Glaeser Technology Services Director Kevin Gutierrez
INDEX
MANAGEMENT’S DISCUSSION AND ANALYSIS………………………………..… 1 GOVERNMENT-WIDE FINANCIAL STATEMENTS Statement of Net Position…………………………….……………………………… 9 Statement of Activities……………………………………….…………………..… 10 FUND FINANCIAL STATEMENTS Balance Sheet – Governmental Funds……………………………………………… 11 Reconciliation of Governmental Balance Sheet to Net Position…………………... 12 Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Funds……………………………………….. 13 Reconciliation of Governmental P&L to Statement of Activities………………..... 14 Budgetary Comparison Schedule – Major Governmental Funds……………….… 15 Statement of Net Position – Proprietary Funds………………………………..…... 19 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds……………………………………… 20
Statement of Cash Flows – Proprietary Funds…………………………..…..…….. 21 Statement of Net Position – Fiduciary Funds…………………………..……..…… 22
NOTES TO FINANCIAL STATEMENTS…………………………………………..…...23 REQUIRED SUPPLEMENTARY INFORMATION …………………………………… 56 OTHER SUPPLEMENTAL SCHEDULES Revenues (Schedule 01)…………………………………..………..………………. 59 Expenditures/Expenses (Schedule 01)…………………………………………….. 74 Disbursem*nt Activity (Schedule 07)……………………………………………. 122 Liabilities (Schedule 09)……………………………..………………………...…. 124 Cash Activity (Schedule 11)……………………..………………………………. 125
State Financial Assistance (Schedule 15)………………………………………… 130
Expenditures of Federal Awards (Schedule 16)………………………………….. 132 Public Works Projects (Schedule 17)…………………..………………………… 137 Labor Relations Consultant(s) (Schedule 19)………………….…………………. 139 Sales and Use Tax for Public Facilities (Schedule 20)……………………………. 140
WALLA WALLA COUNTY, WASHINGTON
MANAGEMENT’S DISCUSSION AND ANALYSIS
Walla Walla County’s discussion and analysis offers readers of the County’s financial statements, for the year ended December 31, 2016, a narrative overview and analysis of the financial activities of the County. We encourage readers to consider the information presented here in conjunction with additional information included in the financial statements and notes to the financial statements. FINANCIAL HIGHLIGHTS • The assets of the County exceeded its liabilities at the close of the most recent fiscal year by
$159,984,158. Of this amount, $1,038,925 may be used to meet the County’s ongoing obligations to citizens and creditors.
• The County’s total net position decreased by $1,291,968. • As of the close of the current fiscal year, the County’s governmental funds reported combined ending
fund balance of $26,038,990, an increase of $625,354 in comparison with the prior year. Approximately 28%, $7,318,619 is available for spending at the government’s discretion. The rest is either restricted by outside sources or committed by the County for specific purposes
• At the end of the current fiscal year, unassigned fund balance for the general fund was $5,365,484, or 36% of total general fund expenditures.
• The County’s total long-term liabilities increased by $728,873. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis are intended to serve as an introduction to Walla Walla County’s basic financial statements. The county’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the County’s finances, in a manner similar to a private-sector business. The county reports two Government-wide financial statements: the statement of net position and the statement of activities. The statement of net position presents information on all of the County’s assets and liabilities, with the difference between the two reported as net position. Over time, the increases or decreases in net position may serve as a useful indicator of whether the financial position of the County is improving or deteriorating. The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal
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periods (e.g., uncollected taxes and earned but unused vacation leave.) Both government-wide financial statements distinguish functions of the County that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the County include general government, public safety, highways and streets, economic development, and culture and recreation. The County does not have any business type activities. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All the funds of the County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The County maintains 50 individual governmental funds. Information is presented separately in the government fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General fund, County Road fund, Human Services fund, WW Co Public Facilities Improvement Fund, Current Expense Building fund, and Human Services Capital Projects fund, all of which are considered to be major funds. Data from the other 44 governmental funds are combined into a single, aggregated presentation. The basic governmental fund financial statements can be found immediately following the government-wide financial statements. The County adopts an annual appropriated budget for its governmental funds in accordance with state law on a fund level. A budgetary comparison statement has been provided for the general fund and major special revenue funds with the fund financial statements in this report. Proprietary funds. The County maintains one type of proprietary funds. Internal service funds are an accounting device used to accumulate and allocate costs internally among the County’s various functions. The County uses internal service funds to account for its fleet of vehicles, for its management information systems, risk management and unemployment compensation. Because these services predominantly
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benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. All internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. The basic proprietary fund financial statements can be found following the governmental fund financial statements in this report. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the County’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found following the proprietary fund financial statements. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found immediately following the fund financial statements in this report. Other information . Required supplementary information can be found following the notes to the financial statements in this report. GOVERNMENT -WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the County, assets exceeded liabilities by $159,984,158 at the close of the most recent fiscal year. By far the largest portion of the County’s net position (89%) reflects its investment in capital assets (e.g., land, buildings, machinery, and equipment). The County uses these capital assets to provide services to citizens: consequently, these assets are not available for future spending.
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WALLA WALLA COUNTY’S NET POSITION
2016 2015Current and Other Assets 32,159,177 32,265,736 Capital Assets (Net of Depr.) 141,995,661 144,613,734
Total Assets 174,154,838 176,879,470
Deferred outflows of resources 2,394,571 1,455,166
Current Liabilities 1,454,906 1,240,704 Noncurrent Liabilities 14,193,378 13,464,505
Total Liabilities 15,648,284 14,705,209
Deferred inflows of resources 916,967 2,196,388
Net Position:Net investment in capital assets 141,995,661 144,613,734 Restricted 16,949,572 15,343,849 Unrestricted 1,038,925 1,475,456
Total Net Position 159,984,158 161,433,039
Governmental Activities
WALL A WALLA COUNTY’S CHANGE IN NET POSITION
Revenues: 2016 2015Program Revenues:
Charges for Services 6,611,259 6,402,841 Operating Grants and Contributions 8,381,058 8,194,657 Capital Grants and Contributions 1,606,993 5,498,583
General Revenues:Taxes 25,138,398 23,735,033 Unrestricted Grants and Contributions 65,310 53,721 Interest and Investment Earnings 897,991 956,049 Disposition of capital assets 57,910 (6,633) Special Item - Annexed Infrastucture (4,535,786) -
Total Revenues 38,223,133 44,834,251
Program Expenses: General Government 10,851,727 10,489,463 Public Safety 12,645,125 12,469,175 Utilities 180,030 79,695 Transportation 8,921,635 9,176,871 Natural & Economic Environment 1,381,796 2,112,598 Social Services 3,721,259 4,552,277 Culture and Recreation 1,813,529 1,657,266 Interest on long-term debt - -
Total Expenses 39,515,101 40,537,344
Excess (Deficiency) Revenues Over (Under) Expenses (1,291,968) 4,296,907 Transfers - - Change in Net Position (1,291,968) 4,296,907
Net Position - Beginning 161,433,039 169,146,842 Prior Period Adjustment (156,913) (12,010,710) Net Position - Beginning, Restated 161,276,126 157,136,132
Net Position - Ending 159,984,158 161,433,039
Governmental Activities
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Governmental activities. Governmental activities decreased the County’s net position by $1,291,968. Key elements of this decrease are as follows:
• Infrastructure completed and in progress in 2016. • Land acquired for infrastructure projects in progress and completed in 2016. • Land and infrastructure annexed by the cities. • Construction in progress on the Jail Project.
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FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS As noted earlier, the County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds. The General fund, County Road fund, Human Services fund, WW Co Public Facilities Improvement fund, Current Expense Building fund, and Human Services Capital Projects fund make up the County’s major funds during the most recent fiscal year. Together these six funds account for 72% of total governmental fund assets and 69% of the total government fund balance. The focus of the County’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the County’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources for spending at the end of the fiscal year. At the end of the current fiscal year, the County’s governmental funds reported combined ending fund balances of $26,038,990, an increase of $625,354 in comparison with the prior year. The majority of the fund balances are restricted to specific purposes by state law or contracts, which allows the funds to be available for spending within the designated funds. The General fund is the chief operating fund of Walla Walla County. At the end of the current fiscal year, unassigned fund balance of the General fund was $5,365,484. As a measure of the General fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 36% of total General fund expenditures. The fund balance of Walla Walla County’s General fund decreased by $444,177 during the current fiscal year. Total general fund revenues increased $287,308 (2%). However, total expenditures increased $933,473 (7%) and overall transfers increased $438,248 (41%). The fund balance of the County Road fund increased by $589,507 during the current fiscal year. The Mill Creek Road project, CRP 10-04 right of way acquisition took longer than expected and is still not finalized as a result of condemnation. In addition, right of way acquisition was delayed for another Mill Creek Road project, CRPs 13-02 and 14-01 and the Pemberton Bridge project, CRP 14-02. The Cottonwood Road project, CRP 15-06 was also not completed due to the high cost of the project. These delays resulted in the fund balance increase. The fund balance for Human Services fund decreased by $43,665 during the current fiscal year. The primary reason for this decrease is spending of reserves for mental health operations. The fund balance for WW Co Public Facilities Improvement Fund increased by $716,437 during the current fiscal year. The fund balance for the Current Expense Building fund decreased by $787,320 during the current fiscal year. The key factor in this decrease is due to the construction in progress on the Walla Walla County Jail HVAC & Energy Efficiencies Upgrades project. The fund balance for the Human Services Capital Projects fund increased by $173,577 during the current fiscal year.
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GENERAL FUND BUDGETARY HIGHLIGHTS Differences between the original budget and the final amended budget amounted to a $1,309,620 increase in appropriations and can be briefly summarized as follows:
DepartmentAmount of Increase Explanation
Auditor 14,260Increased for personnel, small tools & equipment, advertising, miscellaneous and major equipment.
Elections 3,750 Increased for small tools & equipment.Licensing 5,500 Increased for communication.Board of Equalization 500 Increased for travel.Commissioners 4,200 Increased for travel & insurance.Fair Manager (21,401) Decreased for personnel.Maintenance (3,000) Decreased for repairs & maintenance.Indigent Legal Services 25,000 Increased for professional services.Law Library 4,307 Increased for supplies.Miscelleanous 156,500 Increased for professional services.Sheriff 12,639 Increased for personnel and supplies.Sheriff 20,964 Increased for small tools & equipment.Transfers 852,401 Increased for transfers to other funds.Community Outreach 234,000 Increased for miscellaneous.Total 1,309,620 Of this budget increase, $61,138 was funded out of miscellaneous increases in various revenue sources and $334,000 was funded from transfers in. $914,482 was an increase in the budget to the fund balance to better reflect the actual fund balance. Actual General fund revenues were $270,324 over budget, which represents a little less than a 2% increase of the final budgeted amount for the year without the beginning fund balance budget. Actual General fund expenditures were $1,317,697 under budget, which represents a little more than an 8% decrease of the final budgeted amount for the year without the ending fund balance budget. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets. Walla Walla County’s investment in capital assets for it governmental activities as of December 31, 2016, amounts to $141,995,661 (net of accumulated depreciation). This investment in capital assets includes land, buildings, improvements, machinery and equipment, roads, highways, and bridges. The total decrease in the County’s investment in capital assets for the current fiscal year was less than 2%.
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Major capital asset events during the current fiscal year included the following: • $2,707,514 for infrastructure completed in 2016. • $2,176,015 for new construction in progress on infrastructure projects. • $1,259,119 for construction in progress on the Walla Walla County Jail HVAC & Energy
Efficiencies Upgrades project. • $734,937 for land for completed and current infrastructure projects. • $4,535,786 for land and infrastructure annexed by the cities.
Walla Walla County’s Capital Assets (net of depreciation)
2016 2015
Land 13,532,550 13,253,718 Buildings and Structures 41,895,063 42,287,907 Machinery and Equipment 9,342,721 8,786,689 Infrastructure 73,878,544 77,666,256 Construction in Progress 3,346,783 2,619,164 Total 141,995,661 144,613,734
Governmental Activities
Additional information will be under the County’s capital assets found in Note 5 of the Notes to Financial Statements. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of Walla Walla County’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to: Walla Walla County Auditor Karen M Martin, Auditor P O Box 1856 Walla Walla, WA 99362. e-mail: [emailprotected]
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mailto:[emailprotected]
WALLA WALLA COUNTY
STATEMENT OF NET POSITION
DECEMBER 31, 2016
Governmental
Activities
ASSETS
Cash and cash equivalents 6,428,761
Investments 22,695,873
Receivables (net) 1,677,027
Inventories 837,224
Net pension asset 520,292
Capital Assets:
Land 13,532,550
Depreciable assets (net) 51,237,784
Infrastructure (net) 73,878,544
Construction in progress 3,346,783
Total Assets 174,154,838
DEFERRED OUTFLOWS OF RESOURCES
Deferrd outflows related to pensions 2,394,571
LIABILITIES
Accounts payable and accrued exp. 1,355,906
Due to other governments 99,000
Noncurrent Liabilities:
Due within one year 91,041
Due in more than one year 14,102,337
Total Liabilities 15,648,284
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pensions 916,967
NET POSITION
Net investment in capital assets 141,995,661
Restricted for:
Debt service 25,247
Transportation 6,481,505
Economic Environment 4,519,510
Mental & Physical Health 1,560,666
Other Purposes 4,362,644
Unrestricted 1,038,925
Total Net Position 159,984,158
The notes to financial statements are an integral part of this statement.
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WALLA WALLA COUNTY
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2016
Grants & Contributions
Net (Expense)
Revenue & Changes
in Net Position
Expenses
Charges for
Services Operating Capital
Governmental
Activities
FUNCTIONS/PROGRAMS
Primary Government:
Governmental Activities:
General Government 10,851,727 3,607,705 816,588 - (6,427,434)
Public Safety 12,645,125 964,436 1,727,121 - (9,953,568)
Utilities 180,030 230,279 25,000 - 75,248
Transportation 8,921,635 92,562 3,326,201 1,589,730 (3,913,142)
Natural & Economic Environment 1,381,796 600,077 429,539 9,085 (343,096)
Social Services 3,721,259 80,741 1,902,812 - (1,737,707)
Culture and Recreation 1,813,529 1,035,460 153,797 8,178 (616,093)
39,515,101 6,611,259 8,381,058 1,606,993 (22,915,791)
GENERAL REVENUES:
Taxes:
Property Taxes 15,990,558
Sales Taxes 8,581,771
B&O Taxes 2,406
Other Taxes 563,664
Unrestricted Grants and Contributions 65,310
Interest and Investment Earnings 897,991
Disposition of capital assets 57,910
Special Item - Annexed Infrastructure (4,535,786)
TRANSFERS -
Total General Revenues & Transfers 21,623,823
Change in Net Position (1,291,968)
Net Position - Beginning 161,433,039
Prior Period Adjustment (156,913)
Net Position - Beginning, Restated 161,276,126
Net Position - Ending 159,984,158
The notes to financial statements are an integral part of this statement.
Total Governmental Activities/
Primary Government
10
General
Fund
County
Road
Human
Services
WW Co
Public
Facilities
Improv
Current
Expense
Buiding
Human
Services
Capital
Projects
Other
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and cash equivalents 1,697,496 1,450,958 262,887 799,967 411,151 7,601 1,161,581 5,791,643
Investments 6,002,428 5,136,843 932,645 2,838,039 1,458,639 26,967 4,040,010 20,435,571
Receivables (net) 596,558 176,669 213,609 360,000 - - 330,191 1,677,027
Due from other funds 14,794 - - - - - 42,404 57,198
Interfund loan receivable - - - 155,556 - - 3,278,552 3,434,108
Total assets 8,311,277 6,764,470 1,409,141 4,153,562 1,869,790 34,569 8,852,739 31,395,547
LIABILITIES
Accounts payable and accrued exp. 313,001 56,151 96,821 - 196,520 5,490 424,813 1,092,796
Due to other governments - - 99,000 - - - - 99,000
Due to other funds 9,224 6,444 5,764 - - - 47,123 68,554
Interfund loan payable - - - - 2,081,945 1,156,391 195,773 3,434,108
Total liabilities 322,225 62,595 201,585 - 2,278,465 1,161,881 667,708 4,694,458
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue-property taxes 220,710 110,945 3,458 - - - 90,854 425,967
Unavailable revenue-court receivables 236,132 - - - - - - 236,132
Total deferred inflows of resources 456,842 110,945 3,458 - - - 90,854 662,099
FUND BALANCE
Restricted 6,590,930 1,204,098 4,153,562 - - 5,863,696 17,812,287
Committed - - - - - 908,084 908,084
Assigned 2,166,726 - - - - - 1,441,515 3,608,241
Unassigned 5,365,484 - - - (408,675) (1,127,312) (119,120) 3,710,378
Total fund balances 7,532,210 6,590,930 1,204,098 4,153,562 (408,675) (1,127,312) 8,094,176 26,038,990
Total liabilities, deferred inflows of
resources, and fund balances 8,311,277 6,764,470 1,409,141 4,153,562 1,869,790 34,569 8,852,739 31,395,547
The notes to financial statements are an integral part of this statement.
WALLA WALLA COUNTY
BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2016
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Total fund balances as shown of the Governmental Funds Balance Sheet 26,038,990
Capital assets used in governmental activities are not financial resources and are not reported in the funds 133,829,721
Capital Assets 183,160,524
Depreciation (49,330,803)
The focus of governmental funds is on short-term financing; long-term assets are deferred in the funds 662,099
Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds (11,554,432)
Internal service funds are used by management to charge the costs of certain activities to individual funds.
These assets and liabilities are included in governmental activities in the statement of net position. 11,007,780
Net position of governmental activities 159,984,158
The notes to financial statements are an integral part of this statement.
DECEMBER 31, 2016
TO THE STATEMENT OF NET POSITION
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
WALLA WALLA COUNTY
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General
Fund
County
Road
Human
Services
WW Co
Public
Facilities
Improv
Current
Expense
Buiding
Human
Services
Capital
Projects
Other
Governmental
Funds
Total
Governmental
Funds
REVENUES
Taxes 11,377,862 5,298,322 134,044 886,199 298,834 - 7,014,312 25,009,573
Licenses and Permits 177,567 15,240 - - - - 752,863 945,670
Intergovernmental Revenues 785,089 4,834,012 1,389,239 - - - 3,065,224 10,073,563
Charges for Service 2,248,093 166,131 12,771 - - - 2,000,584 4,427,579
Fees and Fines 385,601 - - - - - 4,561 390,163 Miscellaneous Revenues 860,070 22,990 11,787 9,333 12,208 323,772 510,947 1,751,108
Total revenues 15,834,282 10,336,695 1,547,841 895,532 311,042 323,772 13,348,490 42,597,655
EXPENDITURES
Current:
General Government 9,251,805 143,285 - - 197,392 150,196 1,362,679 11,105,357
Public Safety 4,918,756 - - - 36,947 - 7,698,204 12,653,908
Utilities - - - - - - 180,030 180,030
Transportation - 6,788,574 - - - - - 6,788,574
Natural & Economic Environment 3,125 - 355,417 - - - 1,067,561 1,426,104
Social Services 211,446 - 1,285,021 - - - 2,071,361 3,567,827
Culture and Recreation 282,480 - - - - - 1,422,370 1,704,850
Capital Outlay 94,077 2,815,329 - - 1,259,119 - 202,128 4,370,652
Total expenditures 14,761,689 9,747,188 1,640,438 - 1,493,457 150,196 14,004,333 41,797,301
Excess (deficiency) of revenues over
(under) expenditures 1,072,593 589,507 (92,597) 895,532 (1,182,415) 173,577 (655,843) 800,354
OTHER FINANCING SOURCES (USES)
Transfers in 404,000 - 97,528 - 395,095 - 1,460,489 2,357,112
Transfers out (1,920,770) - (48,596) (179,095) - - (383,651) (2,532,112)
Total other financing sources (uses) (1,516,770) - 48,932 (179,095) 395,095 - 1,076,838 (175,000)
Net change in fund balances (444,177) 589,507 (43,665) 716,437 (787,320) 173,577 420,995 625,354
Fund balances--beginning 7,976,387 6,001,423 1,404,677 3,437,124 378,645 (1,300,889) 7,673,181 25,570,549
Prior Period Adjustment - - (156,913) - - - - (156,913)
Fund balances--beginning, Restated 7,976,387 6,001,423 1,247,764 3,437,124 378,645 (1,300,889) 7,673,181 25,413,636
Fund balances--ending 7,532,210 6,590,930 1,204,098 4,153,562 (408,675) (1,127,312) 8,094,176 26,038,990
The notes to financial statements are an integral part of this statement.
WALLA WALLA COUNTY
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2016
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Net changes in fund balances for governmental funds 625,354
Governmental funds report capital outlays as expenditures. In the statement of activities, the cost
of those assets is depreciated over their estimated useful lives. (3,264,555)
Capital outlays 4,370,652
Depreciation (3,062,366)
Cost of Disposed Assets (4,572,841)
The issuance of long-term debt (e.g., bonds, loans) is a resource and the repayment of bond principal
is an expenditure in governmental funds, but those transactions increase or reduce long-term
liabilities in the statement of net position. -
Some revenues reported in the statement of activities are not yet available and, therefore, are not
reported as revenues in the governmental funds. 20,933
Change in taxes receivable 36,176
Change in courts receivable (15,243)
Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in the governmental funds. 1,009,064
Internal service funds are used by management to charge the costs of certain activities to individual
funds. The net revenue of most of these activities is reported with governmental activities. 317,235
Change in net position of governmental activities, as reflected on the Statement of Activities (1,291,968)
The notes to financial statements are an integral part of this statement.
FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2016
WALLA WALLA COUNTY
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
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WALLA WALLA COUNTY
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
GENERAL FUND
FOR THE YEAR ENDED DECEMBER 31, 2016
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes 11,176,425 11,176,425 11,377,862 201,437
Licenses and Permits 265,380 265,380 177,567 (87,813)
Intergovernmental Revenues 787,378 809,195 785,089 (24,106)
Charges for Service 2,130,902 2,149,259 2,248,093 98,834
Fees and Fines 469,979 469,979 385,601 (84,378)
Miscellaneous Revenues 672,756 693,720 860,070 166,350
Total Revenues 15,502,820 15,563,958 15,834,282 270,324
EXPENDITURES
Current:
General Government 9,793,958 9,997,875 9,251,805 746,070
Public Safety 5,223,900 5,257,503 4,918,756 338,747
Utilities - - - -
Transportation - - - -
Natural & Economic Environment 4,025 4,025 3,125 900
Social Services 229,301 229,301 211,446 17,855
Culture and Recreation 328,183 540,782 282,480 258,302
Capital Outlay 42,800 49,900 94,077 (44,177)
Total Expenditures 15,622,167 16,079,386 14,761,689 1,317,697
Excess (deficiency) of revenues over (under)
expenditures (119,347) (515,428) 1,072,593 1,588,021
OTHER FINANCING SOURCES (USES)
Transfers in 510,445 844,445 404,000 (440,445)
Transfers out (1,512,814) (2,365,215) (1,920,770) 444,445
Total other financing sources (uses) (1,002,369) (1,520,770) (1,516,770) 4,000
Net change in fund balances (1,121,716) (2,036,198) (444,177) 1,592,021
Fund balances - beginning 6,742,296 7,742,296 7,976,387 234,091
Prior Period Adjustment - - - -
Fund balances - beginning, Restated 6,742,296 7,742,296 7,976,387 234,091
Fund balances - ending 5,620,580 5,706,098 7,532,210 1,826,112
The notes to financial statements are an integral part of this statement.
General Fund
Budgeted Amounts
15
WALLA WALLA COUNTY
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
COUNTY ROAD FUND
FOR THE YEAR ENDED DECEMBER 31, 2016
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes 5,069,000 5,069,000 5,298,322 229,322
Licenses and Permits 15,300 15,300 15,240 (60)
Intergovernmental Revenues 4,951,500 4,951,500 4,834,012 (117,488)
Charges for Service 213,000 213,000 166,131 (46,869)
Fees and Fines - - - -
Miscellaneous Revenues 8,000 8,000 22,990 14,990
Total Revenues 10,256,800 10,256,800 10,336,695 79,895
EXPENDITURES
Current:
General Government 186,000 186,000 143,285 42,715
Public Safety - - - -
Utilities - - - -
Transportation 7,518,700 7,585,000 6,788,574 796,426
Natural & Economic Environment - - - -
Social Services - - - -
Culture and Recreation - - - -
Capital Outlay 3,123,500 3,657,300 2,815,329 841,971
Total Expenditures 10,828,200 11,428,300 9,747,188 1,681,112
Excess (deficiency) of revenues over (under)
expenditures (571,400) (1,171,500) 589,507 1,761,007
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (571,400) (1,171,500) 589,507 1,761,007
Fund balances - beginning 4,450,000 5,917,800 6,001,423 83,623
Prior Period Adjustment - - - -
Fund balances - beginning, Restated 4,450,000 5,917,800 6,001,423 83,623
Fund balances - ending 3,878,600 4,746,300 6,590,930 1,844,630
The notes to financial statements are an integral part of this statement.
County Road Fund
Budgeted Amounts
16
WALLA WALLA COUNTY
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HUMAN SERVICES FUND
FOR THE YEAR ENDED DECEMBER 31, 2016
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes 134,588 134,588 134,044 (544)
Licenses and Permits - - - -
Intergovernmental Revenues 1,613,965 1,660,081 1,389,239 (270,842)
Charges for Service 49,000 12,452 12,771 319
Fees and Fines - - - -
Miscellaneous Revenues 28,870 28,870 11,787 (17,083)
Total Revenues 1,826,423 1,835,991 1,547,841 (288,150)
EXPENDITURES
Current:
General Government - - - -
Public Safety - - - -
Utilities - - - -
Transportation - - - -
Natural & Economic Environment 445,529 445,529 355,417 90,112
Social Services 1,547,109 1,727,522 1,285,021 442,501
Culture and Recreation - - - -
Capital Outlay - - - -
Total Expenditures 1,992,638 2,173,051 1,640,438 532,613
Excess (deficiency) of revenues over (under)
expenditures (166,215) (337,060) (92,597) 244,463
OTHER FINANCING SOURCES (USES)
Transfers in - 97,528 97,528 -
Transfers out - (48,596) (48,596) -
Total other financing sources (uses) - 48,932 48,932 -
Net change in fund balances (166,215) (288,128) (43,665) 244,463
Fund balances - beginning 629,625 989,625 1,404,677 415,052
Prior Period Adjustment - - (156,913) (156,913)
Fund balances - beginning, Restated 629,625 989,625 1,247,764 258,139
Fund balances - ending 463,410 701,497 1,204,098 502,601
The notes to financial statements are an integral part of this statement.
Human Services Fund
Budgeted Amounts
17
WALLA WALLA COUNTY
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
WW CO PUBLIC FACILITIES IMPROV FUND
FOR THE YEAR ENDED DECEMBER 31, 2016
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes 700,000 700,000 886,199 186,199
Licenses and Permits - - - -
Intergovernmental Revenues - - - -
Charges for Service - - - -
Fees and Fines - - - -
Miscellaneous Revenues 27,333 27,333 9,333 (18,000)
Total Revenues 727,333 727,333 895,532 168,199
EXPENDITURES
Current:
General Government - - - -
Public Safety - - - -
Utilities - - - -
Transportation - - - -
Natural & Economic Environment 950,000 950,000 - 950,000
Social Services - - - -
Culture and Recreation - - - -
Capital Outlay - - - -
Total Expenditures 950,000 950,000 - 950,000
Excess (deficiency) of revenues over (under)
expenditures (222,667) (222,667) 895,532 1,118,199
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (179,095) (179,095) (179,095) -
Total other financing sources (uses) (179,095) (179,095) (179,095) -
Net change in fund balances (401,762) (401,762) 716,437 1,118,199
Fund balances - beginning 3,000,000 3,000,000 3,437,124 437,124
Prior Period Adjustment - - - -
Fund balances - beginning, Restated 3,000,000 3,000,000 3,437,124 437,124
Fund balances - ending 2,598,238 2,598,238 4,153,562 1,555,324
The notes to financial statements are an integral part of this statement.
WW Co Public Facilities Improv
Budgeted Amounts
18
Governmental Activities
Internal Service
Funds
ASSETS
Current assets:
Cash and cash equivalents 637,119
Investments 2,260,302
Due from other funds 11,356
Inventories 837,224
Capital assets:
Depreciable assets (net) 8,165,940
Total assets 11,911,941
DEFERRED OUTFLOWS OF RESOURCESDeferred outflows related to pensions 111,111
LIABILITIES
Current liabilities:
Accounts payable and accrued exp. 263,111
Noncurrent liabilities:
Net pension liability 701,004
Total liabilities 964,115
DEFERRED INFLOWS OF RESOURCESDeferred inflows related to pensions 51,157
NET POSITION
Net investment in capital assets 8,165,940
Unrestricted 2,841,840
TOTAL net position 11,007,780
The notes to financial statements are an integral part of this statement.
WALLA WALLA COUNTY
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
DECEMBER 31, 2016
19
Governmental Activities
Internal Service Funds
OPERATING REVENUES:
Charges for Services $4,024,433
Miscellaneous $0
Total Operating Revenues $4,024,433
OPERATING EXPENSES:
Personal Services $1,011,836
Supplies $782,492
Other Services and Charges $1,136,583
Depreciation $1,055,671
Total Operating Expenses $3,986,582
OPERATING INCOME (LOSS) $37,851
NONOPERATING REVENUES (EXPENSES):
Investment Income $334
Gains (Losses) On Fixed Asset Disposition $94,965
Total Nonoperating Revenues (Expenses) $95,299
INCOME BEFORE CONTRIBUTIONS AND TRANSFERS $133,151
Capital Contributions $9,085
Transfers In $175,000
Transfers Out $0
Change in Net Position $317,235
Net Position - Beginning $10,690,545
Net Position - Ending $11,007,780
The notes to financial statements are an integral part of this statement.
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED DECEMBER 31, 2016
WALLA WALLA COUNTY
PROPRIETARY FUNDS
20
Governmental Activities
Internal Service Funds
Cash Flows from Operating Activities
Receipts from customers $4,020,730
Payments to suppliers ($1,751,258)
Payments to employees ($1,080,715)
Other receipts (payments) $107,123
Net cash provided (used) by operating activities $1,295,879
Cash Flows from Noncapital Financing Activities
Interfund Loan $0
Operating subsidies and transfers to other funds $175,000
Net cash provided (used) by noncapital financing activities $175,000
Cash Flows from Capital and Related Financing Activities
Purchases of capital assets ($1,972,623)
Other receipts (payments) $374,521
Net cash provided (used) by capital and related financing activities ($1,598,103)
Cash Flows from Investing Activities
Purchase of Investments $161,576
Interest and dividends $334
Net cash provided by investing activities $161,910
Net Increase (decrease) in cash and cash equivalents $34,686
Cash and Cash Equivalents at
Beginning of the year $602,432
End of the year $637,119
*Reconciliation of Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities
Operating income (loss) $37,851
Adjustments to reconcile operating income to net cash provided
(used) by operating activities:
Depreciation expense $1,055,671
Change in assets and liabilities:
Receivables, net ($3,704)
Inventories $107,123
Accounts and other payables $167,817
Accrued liabilities ($68,879)
Net cash provided by operating activities $1,295,879
Noncash investing, capital, and financing activities:
Contributions of capital assets from government $9,085
Increase in fair value of investments $0
The notes to financial statements are an integral part of this statement.
WALLA WALLA COUNTY
PROPRIETARY FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2016
STATEMENT OF CASH FLOWS
21
Agency Funds
ASSETS
Cash and cash equivalents 11,641,758
Investments 39,843,912
Deposits with Fiscal Agents 5,572,913
Taxes Receivable 1,444,200
Total assets 58,502,783
LIABILITIES
Accounts payable and accrued expenses 5,274,567
Deferred Revenue 1,444,200
Custodial Accounts 51,784,016
Total liabilities 58,502,783
The notes to financial statements are an integral part of this statement.
WALLA WALLA COUNTY
STATEMENT OF NET POSITION
FIDUCIARY FUNDS
DECEMBER 31, 2016
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WALLA WALLA COUNTY, WASHINGTON
NOTES TO FINANCIAL STATEMENTS For The Year Ended December 31, 2016
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the county have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The significant accounting policies are described below. A. Reporting Entity
Walla Walla County was incorporated on April 16, 1854, and operates under the laws of the State of Washington applicable to a third class county with commissioner form of government. The present boundaries were established in 1875. The County is a general-purpose government and provides public safety (police and emergency services), roads and bridges, health and social services, culture and recreation, and general administrative services. As required by the generally accepted accounting principles the financial statements present county – the primary government. The County Commissioners appoint the board of the Walla Walla County Housing Authority, but it is not a component unit of Walla Walla County. There is no legal or financial interdependency. According to GASB Statement 14 Walla Walla County and the Walla Walla County Housing Authority are related organizations.
B. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e. the statement of net position and statement of activities) report information on all of the nonfiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Our policy is not to allocate indirect costs to a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements or a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate fund financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financials statements.
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C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the County considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Revenues susceptible to accrual are earned interest, certain charges for services, and intergovernmental revenues, such as grants, where program expenditures are the prime factor for determining reimbursem*nt. Other revenues such as sales based taxes, licenses, fines and fees are not considered susceptible for accrual since they are not generally measurable until received. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
The County reports the following major governmental funds:
The General (or current expense) Fund is the County’s operating fund. It accounts for all financial resources of the general government, except those required or elected to be accounted for in another fund. The County Road Fund accounts for the maintenance and construction of county roads, bridges, and culverts by the county road department. The Human Services Fund accounts for the health and well being programs for the community by the human services department. The WW Co Public Facilities Improvement Fund accounts for the sales and use tax for the financing of public facilities of rural counties. The Current Expense Building Fund accounts for the capital improvements to current expense buildings.
The Human Services Capital Projects Fund accounts for the capital improvements for the human services department.
Additionally, the County reports the following funds types:
Internal service funds account for Equipment Rental and Revolving, Risk Management, Unemployment Compensation, Technology Services, and Technology Services Reserve provided to
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other departments or funds of the county, or to other governmental units, on a cost reimbursem*nt basis.
As a general rule the effect of the interfund activity has been eliminated for the government-wide financial statements. Amounts reported as program revenues include 1) charges to customers, 2) operating grants and contributions, and 3) capital gains and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than program revenues. General revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the internal service funds are revenues for goods and services provided. Operating expenses for enterprise funds and internal services funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.
D. Budgetary Information
1. Scope of Budget
Annual appropriated budgets are adopted for the general and special revenue funds and for all proprietary funds on the modified accrual basis of accounting. Budgets for debt service and capital project funds are adopted at the level of the individual debt issue or project and for fiscal periods that correspond to the lives of debt issues or projects.
Other budgets are adopted at the level of the fund, except in the general (current expense) fund, where expenditures may not exceed appropriations at the department level and the budgets constitute the legal authority for expenditures at that level.
Appropriations for general and special revenue funds lapse at year-end.
Encumbrances accounting is employed in governmental funds. Encumbrances (e.g. purchase orders, contracts) outstanding at year end are reported as reservation of fund balances and do not constitute expenditures or liabilities because the commitments will be reappropriated and honored during the subsequent year.
2. Amending the Budget
The County Auditor is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of a fund, or that affect the number authorized employee positions, salary ranges, hours, or other conditions of employment must be approved by the County Commission.
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When the county commission determines that it is in the best interest of the County to increase or decrease the appropriation for a particular fund, it may do so by resolution approved by one more than the majority after holding public hearing(s).
The budget amounts shown in the financial statements are the final authorized amounts as revised during the year.
The financial statements contain the original and final budget information. The original budget is the first complete appropriated budget. The final budget is the original budget adjusted by all reserves, transfers, allocations, supplemental appropriations, and other legally authorized changes applicable for the fiscal year.
3. Deficit Fund Net Position There are two major governmental funds with a deficit fund balance at December 31, 2016:
The Current Expense Building fund reports a deficit of $408,675 due to an interfund loan for jail improvements. The Human Services Capital Projects fund reports a deficit of $1,127,312 due to an interfund loan to purchase the community social services center. There is one non-major governmental fund with a deficit fund balance at December 31, 2016: The Fairground Properties fund reports a deficit of $119,120 due to interfund loans to purchase property adjacent to the fairgrounds. There is one internal service fund with a deficit fund balance at December 31, 2016: The Technology Services fund reports a deficit of $113,894 due to reporting pension liability for GASB 68.
E. Assets, Liabilities, Fund Balance, Net Position
1. Cash and Equivalents
It is the County's policy to invest all temporary cash surpluses. At December 31, 2016, the treasurer was holding $18,070,519 in short term residual investments of surplus cash. The county’s portion of this amount, $6,428,761, is classified on the Statement of Net Position as cash and cash equivalents. This amount is classified on the Governmental Funds Balance Sheet and the Proprietary Funds Statement of Net Position as cash and cash equivalents in various funds. The interest on these investments is credited to the General Fund.
For the purposes of the statement of cash flows, the county considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents.
2. Investments - See Note 3, Deposits and Investments.
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3. Receivables
Taxes receivable consist of property taxes. See Note 4, Property Taxes.
Special assessments are recorded when levied. Special assessments receivable consist of current and delinquent assessments. As of December 31, 2016, $4,737 of special assessments receivable were delinquent.
Customer accounts receivable consist of amounts owed from private individuals or organizations for goods and services including amounts owed for which billings have not been prepared. Notes and contracts receivable consist of amounts owed on open account from private individuals or organizations for goods and services rendered.
4. Amounts Due to and from Other Funds
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either interfund loans receivable/payable or advances to/from other funds. All other outstanding balances between funds are reported as due to/from other funds. A separate schedule of interfund loans receivable and payable is furnished in Note 12, Interfund Balances and Transfers.
5. Inventories
Inventories in governmental funds consist of expendable supplies held for consumption. The cost is recorded as an expenditure at the time individual inventory items are purchased. The reserve for inventory is equal to the ending amount of inventory to indicate that a portion of the fund balance is not available for future expenditures. A comparison to market value is not considered necessary.
Inventories in proprietary funds are valued at cost by the FIFO method.
6. Capital Assets – See Note 5, Capital Assets.
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental columns in the government-wide financial statements. Capital assets are defined by the County as assets with an initial, individual cost of more than $1,000. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. Purchase and construction of such assets is recorded as expenditure in the appropriate governmental fund.
Costs for additions or improvements to capital assets are capitalized when they increase the effectiveness or efficiency of the asset.
The costs of normal maintenance and repairs are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
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Property, plant, and equipment of the primary government is depreciated using the straight-line method over the following estimated useful lives:
Assets Years Buildings 100 – 200 Machinery & Equipment 5 – 20 Infrastructure 40 - 70 7. Deferred Outflows/Inflows of Resources
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the item unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenue from two sources: property taxes and court receivable. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.
8. Compensated Absences
Compensated absences are absences for which employees will be paid, such as vacation leave. Also included in compensated absences is compensated time.
Vacation pay, which may be accumulated up to 30 days, is payable upon resignation, retirement or death. Sick leave may accumulate with no limit. Fifty percent of outstanding sick leave is payable upon retirement and one hundred percent is payable to the employees heirs upon death of County Road employees. Twenty-five percent of outstanding sick leave is payable upon retirement to all other employees.
9. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of all state sponsored pension plans and additions to/deductions from those plans’ fiduciary net position have been determined on the same basis as they are reported by the Washington State Department of Retirement Systems. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
10. Unearned Revenues
This account includes amounts recognized as receivables but not revenues in governmental funds because the revenue recognition criteria have not been met.
11. Fund Balance Details
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FUND BALANCES:
General
Fund
County
Road
Human
Services
WW Co
Public
Facilities
Improv
Current
Expense
Buiding
Human
Services
Capital
Projects
Nonmajor
Governmental
Funds Total
Restricted for:
Public Safety 1,573,462 1,573,462 Juvenile Services 481,598 481,598 Transportation 6,590,930 6,590,930 Economic Environment 108,458 108,458 Mental & Physical Health 1,204,098 921,422 2,125,521 Public Facilities Improvement 4,153,562 4,153,562 Tourism 140,744 140,744 Archiving 317,478 317,478 Foreclosure costs 51,225 51,225 Veterans & Homeless Services 257,375 257,375 Legal Services 179,286 179,286 Stormwater Management 727,735 727,735 Natural Resources 792,057 792,057 Technology 73,236 73,236 Judicial 162,117 162,117 Debt Service 25,247 25,247 Treasurer's Services 52,257 52,257
Committed to:Community Development 276,333 276,333 Culture & Recreation 38,893 38,893 Elections 218,616 218,616 Public Safety 351,951 351,951 Other Capital Projects - 22,292 22,292
Assigned to:Unanticpated Employee Benefits 1,243,661 1,243,661 Unanticpated Court Emergencies 486,453 486,453 Community Outreach 436,613 436,613 Other Capital Projects 1,441,515 1,441,515
Unassigned 5,365,484 - - - (408,675) (1,127,312) (119,120) 3,710,378
Total fund balances 7,532,210 6,590,930 1,204,098 4,153,562 (408,675) (1,127,312) 8,094,176 26,038,990 12. Fund Balance Classification
In accordance with GASB Statement No. 54, Walla Walla County fund balances for governmental funds are reported into five categories: nonspendable, restricted, committed, assigned, and unassigned.
Restricted fund balances are resources constrained for a specific purpose by external parties, constitutional provisions, or enabling legislation.
Committed fund balances require a resolution by the Board of County Commissioners to commit a revenue source for a specific purpose.
Assigned fund balances are resources constrained by the expressed intent in writing of the Board of County Commissioners or Finance Committee for a specific purpose.
When expenditures are incurred that could be paid from either restricted, committed, assigned, or unassigned resources, the county uses restricted resources first, assigned resources second, committed resources third, and unassigned resources last.
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13. Minimum Fund Balance
The Board of County Commissioners, as the county legislative authority, deem it to be fiscally responsible to maintain an ending fund balance in the general (current expense) fund budget equal to the amount of three months of expenditures, in the event of unforeseen circ*mstances that could adversely affect the budget and the county’s operations. For the past several years, the county has been able to meet this goal.
NOTE 2 – RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of Certain Differences Between the Governmental Funds Balance Sheet and the
Government-Wide Statement of Net Position
The governmental funds’ balance sheet includes reconciliation between fund balance – total governmental funds and net position - governmental activities as reported in the government-wide statement of net position. The details of the differences are as follows: Total fund balances as shown on the Governmental Funds Balance Sheet: $26,038,990 Capital assets used in governmental activities are not financial resources and are not reported in the funds. Capital Assets 183,160,524 Depreciation (49,330,803) Capital assets net of depreciation 133,829,721
The focus of governmental funds is on short-term financing: long term assets are deferred in the funds. 662,099 Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds. (11,554,432) Internal service funds are used by management to charge the costs of certain activities To individual funds. These assets and liabilities are included in government activities in the statement of net position. 11,007,780 Net position of governmental activities: $159,984,158 B. Explanation of Certain Differences Between the Governmental Funds Statement of Revenues,
Expenditures, and Changes in Fund Balances and the Government-Wide Statement of Activities The governmental funds’ statement of revenues, expenditures, and changes in fund balances includes reconciliation between net changes in fund balances – total governmental funds and changes in net position of governmental activities as reported in the government-wide statement of activities. The details of the differences are as follows:
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Net changes in fund balances for governmental funds: 625,354 Governmental funds report capital outlays as expenditures. In the statement of activities the cost of those assets is depreciated over their estimated useful lives. (3,264,555) Capital Outlays 4,370,652 Depreciation (3,062,366) Cost of Disposed Assets (4,572,841) The issuance of long-term debt (e.g. bonds, loans) is a resource and the repayment of bond principal is an expenditure of governmental funds, but those transactions increase or reduce long-term liabilities in the statement of net position. 0 Some revenues reported in the statement of activities are not yet available and, therefore, are not reported as revenues in the governmental funds. 20,933 Change in Taxes Receivable 36,176 Change in Courts Receivable (15,243) Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore are not reported as expenditures in the governmental funds. 1,009,064 Internal service funds are used by management to charge the costs of certain activities to individual funds. The net revenue of most of these activities is reported with governmental activities. 317,235 Change in net position of governmental activities: ($1,291,968) NOTE 3 - DEPOSITS AND INVESTMENTS Walla Walla County is authorized by RCW’s 36.29, 39.58, and 39.56 to invest in the following types of securities: U.S. Treasury Obligations, U.S. Government Agency Obligations and U.S. Government Sponsored Enterprises (GSE’s), Banker’s Acceptances (BA’s) purchased through State of Washington Financial Institutions and authorized broker/dealers, Commercial Paper, Non-negotiable Certificates of Deposit, Deposit Notes of Financial Institutions, Repurchase Agreements, Bonds of the State of Washington and any local government in the State of Washington, General obligation bonds of a state other than the State of Washington and general obligation bonds of a local government of a state other than the State of Washington, registered warrants and notes for Walla Walla County and those districts in Walla Walla County for which the Treasurer is the ex-officio Treasurer (subject to compliance with RCW 39.56.030), the Washington State Local Government Investment Pool (LGIP), mutual bond funds as and subject to the arbitrage provisions of Section 148 of the Federal Internal Revenue Code (if bond covenants permit investment in mutual funds). RCW 39.58.130 authorizes the investment of municipal funds in deposits in qualified public depositaries provided that the total in public deposits does not exceed the total net worth of the bank.
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Investments are recorded at fair value in accordance with GASB Statement No. 72, Fair Value Measurement and Application. Realized gains and losses from investments will be credited or charged to investment income at the time of sale. Investments that are not measured at fair value As of December 31, 2016, Walla Walla County had the following pooled investments at amortized cost: Investment Investment Pool State Investment Pool $12,042,812 Deposit Accounts $4,869,740 Total $16,912,552 Investments measured at fair value Walla Walla County measures and records its investments within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. These guidelines recognize a three-tiered fair value hierarchy, as follows: Level 1: Quoted prices in active markets for identical assets or liabilities.
Level 2: Quoted market prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other than quoted prices that are not observable. Level 3: Unobservable inputs for an asset or liability.
As of December 31, 2016, Walla Walla County had the following pooled fair value measurements: Investment Level 1 Level 2 Level 3 Total US Treasuries $6,001,230 $6,001,230 Federal Agencies $41,347,484 $41,347,484 Municipal Bonds $15,191,071 $15,191,071 Total $6,001,230 $56,538,555 $0 $62,539,785 The County’s cash and investments are subject to several types of risk, which are examined in more detail on the following pages. Custodial Credit Risk of Bank Deposits Custodial credit risk is the risk that in the event of a bank failure, the government’s deposits may not be returned. Walla Walla County’s deposits and certificates of deposit are entirely covered by federal depository insurance (FDIC) or by collateral held in a multiple financial institution collateral pool administered by the Washington State Public Deposit Protection Commission (WPDPC). The FDIC insures the first $250,000 of the county’s deposits. The deposit balances over $250,000 are collateralized with the WPDPC. Custodial Credit Risk of Investments Custodial credit risk of investments is the risk that, in the event of the failure of a counterparty, the county will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The county investment policy requires that all deliverable securities will be settled delivery versus payment (DVP), which ensures that securities are deposited at a third party, such as safekeeping and custodian bank acting as an agent for the county. A signed safekeeping and custodial agreement(s) shall be entered into with a federally-regulated financial institution, currently Wells Fargo.
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The custodian institution shall hold the securities as evidenced by a safekeeping receipt. Non-negotiable CD’s, public funds deposit accounts and investments in the LGIP are not handled on a DVP basis, and therefore are exempt from this process. Certificates of deposit in the County Treasurer’s name, or a copy thereof, will be delivered to and held by the Treasurer’s Office. The Local Government Investment Pool (LGIP) operates in a manner consistent with SEC Rule 2a7. Participants’ balances in the LGIP are not subject to interest rate risk, as the weighted average maturity of the portfolio will not exceed 90 days. Per GASB 40 guidelines the balances are also not subject to custodial credit risk. The credit risk of the LGIP is limited, as most investments are either obligations of the US government, government sponsored enterprises, or insured demand deposit accounts and certificates of deposit. There is no statutory regulatory oversight of the LGIP other than annual audits through the Washington State Auditor’s Office. As a 2a7-like pool, investments in the LGIP are reported at amortized cost. The fair value of County shares in the LGIP is dollar for dollar equal to the value of pool shares. As of December 31, 2016, the county had the following pooled investments and maturities: Investment Type Fair Value Less Than 1 Greater Than 1 LGIP $12,042,812 $12,042,812 $ US Treasuries 6,001,230 997,660 5,003,570 Federal Agencies 41,347,484 13,292,605 28,054,879 Municipal Bonds 15,191,071 5,210,152 9,980,919 Public Funds Deposit 4,869,740 4,869,740 0 Total $79,452,337 $36,412,969 $43,039,368 Interest Rate Risk As a means of limiting its exposure to interest rate risk, the county diversifies its investments by security type and institution, and limits holdings in any one type of investment with any one issuer. The county coordinates its investment maturities to closely match cash flow needs and the maximum maturity of the total portfolio shall not exceed three years unless matched to a specific cash flow. The County does not have a specific interest rate policy; however, it is cognizant of this risk and addresses it in the Walla Walla County Investment Policy, of which the WWCIP is in compliance with as of 12/31/16. Credit Risk State law and county policy limit investments to those authorized by state statute. The county allows 100 percent investment US Treasuries, Federal Agencies, the LGIP and savings or time accounts. The county limits holdings in certificates of deposits to 50 percent of the portfolio; municipal bonds to 35 percent of the portfolio; inter-fund of the county to 20 percent of the portfolio; repurchase agreements to 10 percent of the portfolio; bankers acceptances (rated A1 or P1) to 25 percent of the portfolio; commercial paper to 10 percent of the portfolio (no more than 5 percent may be invested with any one issuer of commercial paper); registered warrants to 5 percent of the portfolio. Investments with any one financial institution shall not exceed the institution’s net worth as determined by the PDPC. No more than 40% of the portfolio shall be invested with any one U.S. government operated agency or sponsored issuer. At December 31, 2016, the county held no investments in repurchase agreements or commercial paper. As of year-end, the credit quality ratings of debt securities (other than US government guaranteed) are as follows:
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Debt Security S&P Rating Percentage of Portfolio US Treasuries AA+ 8% Federal Farm Credit Bank AA+ 8% Federal Home Loan Bank AA+ 16% Federal Home Loan Mortgage AA+ 17% Federal National Mortgage Assoc. AA+ 11% Federal Agricultural Mortgage Corp. N/A 1% Municipal Bonds AA 19% LGIP Not Rated 15% Concentration Risk The county allows 100 percent investment US Treasuries, Federal Agencies, the LGIP and savings or time accounts. The county limits holdings in certificates of deposits to 50 percent of the portfolio; municipal bonds to 35 percent of the portfolio; inter-fund of the county to 20 percent of the portfolio; repurchase agreements to 10 percent of the portfolio; bankers acceptances (rated A1 or P1) to 25 percent of the portfolio; commercial paper to 10 percent of the portfolio (no more than 5 percent may be invested with any one issuer of commercial paper); registered warrants to 5 percent of the portfolio. Investments with any one financial institution shall not exceed the institution’s net worth as determined by the PDPC. No more than 40% of the portfolio shall be invested with any one U.S. government operated agency or sponsored issuer. GASB statement 31 requires governmental entities to recognize as revenue unrealized gains and losses on certain types of investments of maturity of more than one year at the time of purchase. This process is sometimes referred to as “marking to market” and is the difference in market value from the last day of the previous year to the end if the reporting year. Fair value of investments has been determined using quoted market prices and is equivalent to market value. Investments on the balance sheet at cost, net of amortized premiums or discounts. Gains or losses on investments sold or exchanged are recognized at the time the transactions are completed. A reconciliation of pooled investments to the fund and entity wide statements is as follows:
Composition of Investments – December 31, 2016 Total Pooled Investments
US Treasuries $6,001,230 Federal Agencies 41,347,484 Municipal Bonds 15,191,071 Total Reported Investments $62,539,785
Reconciliation of Investments to Statements – December 31, 2016
Total Statement of Net Position – Primary
Government
Statement of Net Position –
Fiduciary Funds Pooled Investments – County Funds $22,695,873 $22,695,873 $ - Non-Pooled Investments – County Funds - - - Pooled Investments – Agency Funds 39,843,912 - 39,843,912 Non-Pooled Investments – Agency Funds - - - Total Reported Investments $62,539,785 $22,695,873 $39,843,912
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EXTERNAL INVESTMENT POOL The Walla Walla County Investment Pool (WWCIP) operates on an amortized cost-book value basis. The County Finance Committee performs oversight of the pool’s performance. There are no legally binding guarantees for the WWCIP. Authorized investments for the WWCIP are the same as investments held outside of the pool and are defined the Walla Walla County Investment Policy. All funds deposited in the WWCIP are available to the participant at full face value without regard to current market values. Earnings distributions, including any realized transactions in the pool, are distributed monthly, calculated on the average daily balance of the participant’s account. The Walla Walla County Treasurer, by law, is the treasurer of most governments within the county, including schools, fire and library districts. These districts do not have a legal option to have their cash handled by other than the County Treasurer. Participation in the Pool by County departments, districts and agencies is voluntary, with authorization by the participant submitted in writing to the County Treasurer. A 90-day written notice must be given to the County Treasurer to effectively withdraw from the Pool once participation has begun. No funds have chosen to withdraw since the Pool’s inception The WWCIP did experience a net decrease in the fair value of the investments during 2016. At 12/31/16, the market value of investments was $250,593 less than the amortized cost. These unrealized losses will not be recognized in the various funds as management intends to hold these investments to maturity. Fair value of the WWCIP is reviewed by the County Finance Committee quarterly. Fair value is determined using information from our safekeeping agent, Wells Fargo, and Government Portfolio Advisors, the county’s investment consultant. There is no involuntary participation in the WWCIP. Districts can have the County Treasurer manage their cash invested outside of the WWCIP. NOTE 4 - PROPERTY TAXES The County Treasurer acts as an agent to collect property taxes levied in the county for all taxing authorities. Those other authorities include the State of Washington, cities and towns, school districts, fire districts, cemetery districts, and ports. Collections for these districts are accounted for in agency funds. Taxes are levied annually on January 1, on property value listed as of the prior May 31. Assessed values are established by the County Assessor at 100 percent of market value. A revaluation of all property is required at least once every year. Taxes are due in two equal installments on April 30 and October 31. Property tax is recorded as a receivable and revenue when levied. Property taxes collected in advance of the fiscal year to which it applies is recorded as deferred inflow and recognized as revenue of the period to which it applies. No allowance for uncollectible tax is established because delinquent taxes are considered fully collectible. Prior year tax levies were recorded using the same principal, and delinquent taxes are
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evaluated annually. The County may levy up to $1.80 per $1,000 of assessed valuation for general governmental services. The County's regular levy for 2016 was $1.4925567 for $1,000 on an assessed valuation of $5,374,636,850 for a total regular levy of $8,021,950. Additionally, a special assessment for Mill Creek Flood Control totaled $150,000. The County is also authorized to levy $2.25 per $1,000 of assessed valuation in unincorporated areas for road construction and maintenance. This levy is subject to the same limitation as the levy for general governmental services. The County's road levy for 2016 was $2.042464 per $1,000 on an assessed valuation of $2,563,539,869 for a total road levy of $5,235,939. Washington State Constitution and Washington State Law, RCW 84.55.010, limit the rate. Special property tax levies approved by vote are not subject to those limitations. NOTE 5 – CAPITAL ASSETS A. Capital Assets
Capital assets activity for the year ended December 31, 2016 was as follows:
Balance BalanceJanuary 1, December 31,
Governmental Activities 2016 Increases Decreases 2016
Capital assets, not being depreciated:Land 13,253,718$ 734,937$ (456,106)$ 13,532,550$ Construction In Progress 2,619,164 3,435,134 (2,707,514) 3,346,783 Total capital assets, not being depreciated 15,872,882 4,170,071 (3,163,620) 16,879,333
Capital assets, being depreciated:Buildings 56,123,710 5,720 - 56,129,430 Machinery and Equipment 18,034,414 2,176,569 (1,970,820) 18,240,164 Infrastructure 108,242,337 2,707,514 (4,390,574) 106,559,278 Total capital assets, being depreciated: 182,400,461 4,889,804 (6,361,394) 180,928,871
Less accumulated depreciation for:Buildings (13,835,803) (398,563) - (14,234,366) Machinery and Equipment (9,247,725) (1,303,928) 1,654,210 (8,897,443) Infrastructure (30,576,081) (2,415,546) 310,893 (32,680,733) Total accumulated depreciation (53,659,609) (4,118,037) 1,965,103 (55,812,543)
Total capital assets, being depreciated, net 128,740,851 771,767 (4,396,290) 125,116,328
Governmental activities capital assets, net 144,613,734$ 4,941,838$ (7,559,911)$ 141,995,661$
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Depreciation expense was charged to functions as follows: General Government $ 235,040 Public Safety 178,285 Transportation 2,442,507 Natural & Economic Environment 6,627 Social Services 59,233 Culture and Recreation 140,674 Capital assets held by the government’s internal service funds are charged to the various functions based on their usage of the assets 1,055,671 Total depreciation-governmental activities $4,118,037
The Statement of Activities shows a Special Item – Annexed Infrastructure for the following infrastructure/land annexed by the City of Walla Walla in 2016: % Depreciation Annexed Amount Spent To Date Land Cottonwood Road 100% $1,678,079 $167,808 $377,560 Taumarson Rd/Plaza Way Intersection 25% $ 394,141 $ 59,121 $ 23,229 Reser Road 50% $1,119,52 $ 83,964 $ 26,045 Taumarson Road 50% $1,198,833 $ -0- $ 29,272 Total $4,390,574 $310,893 $456,106 NOTE 6 - PENSION PLANS The following table represents the aggregate pension amounts for all plans subject to the requirements of the GASB Statement 68, Accounting and Financial Reporting for Pensions for the year 2016:
Aggregate Pension Amounts – All Plans Pension liabilities ($12,165,868) Pension assets $520,292 Deferred outflows of resources $2,394,571 Deferred inflows of resources ($916,967) Pension expense/expenditures $355,878
State Sponsored Pension Plans Substantially all county full-time and qualifying part-time employees participate in one of the following statewide retirement systems administered by the Washington State Department of Retirement Systems, under cost-sharing, multiple-employer public employee defined benefit and defined contribution retirement plans. The state Legislature establishes, and amends, laws pertaining to the creation and administration of all public retirement systems. The Department of Retirement Systems (DRS), a department within the primary government of the State of Washington, issues a publicly available comprehensive annual financial report (CAFR) that includes financial statements and required supplementary information for each plan. The DRS CAFR may be obtained by writing to:
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Department of Retirement Systems Communications Unit P.O. Box 48380 Olympia, WA 98540-8380 Or the DRS CAFR may be downloaded from the DRS website at www.drs.wa.gov. Public Employees’ Retirement System (PERS) PERS members include elected officials; state employees; employees of the Supreme, Appeals and Superior Courts; employees of the legislature; employees of district and municipal courts; employees of local governments; and higher education employees not participating in higher education retirement programs. PERS is comprised of three separate pension plans for membership purposes. PERS plans 1 and 2 are defined benefit plans, and PERS plan 3 is a defined benefit plan with a defined contribution component. PERS Plan 1 provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the member’s average final compensation (AFC) times the member’s years of service. The AFC is the average of the member’s 24 highest consecutive service months. Members are eligible for retirement from active status at any age with at least 30 years of service, at age 55 with at least 25 years of service, or at age 60 with at least five years of service. Members retiring from active status prior to the age of 65 may receive actuarially reduced benefits. Retirement benefits are actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, an optional cost-of-living adjustment (COLA), and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. PERS 1 members were vested after the completion of five years of eligible service. The plan was closed to new entrants on September 30, 1977. Contributions The PERS Plan 1 member contribution rate is established by State statute at 6 percent. The employer contribution rate is developed by the Office of the State Actuary and includes an administrative expense component that is currently set at 0.18 percent. Each biennium, the state Pension Funding Council adopts Plan 1 employer contribution rates. The PERS Plan 1 required contribution rates (expressed as a percentage of covered payroll) for 2016 were as follows:
PERS Plan 1 Actual Contribution Rates:
Employer Employee*
PERS Plan 1 6.23% 6.00% PERS Plan 1 UAAL 4.77% 6.00% Administrative Fee 0.18%
Total 11.18% 6.00% * For employees participating in JBM, the contribution rate was 12.26%.
PERS Plan 2/3 provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the member’s average final compensation (AFC) times the member’s years of service for Plan 2 and 1 percent of AFC for Plan 3. The AFC is the average of the member’s 60 highest-paid consecutive service months. There is no cap on years of service credit. Members are eligible for
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retirement with a full benefit at 65 with at least five years of service credit. Retirement before age 65 is considered an early retirement. PERS Plan 2/3 members who have at least 20 years of service credit and are 55 years of age or older, are eligible for early retirement with a benefit that is reduced by a factor that varies according to age for each year before age 65. PERS Plan 2/3 members who have 30 or more years of service credit and are at least 55 years old can retire under one of two provisions:
• With a benefit that is reduced by three percent for each year before age 65; or • With a benefit that has a smaller (or no) reduction (depending on age) that imposes stricter return-
to-work rules. PERS Plan 2/3 members hired on or after May 1, 2013 have the option to retire early by accepting a reduction of five percent for each year of retirement before age 65. This option is available only to those who are age 55 or older and have at least 30 years of service credit. PERS Plan 2/3 retirement benefits are also actuarially reduced to reflect the choice of a survivor benefit. Other PERS Plan 2/3 benefits include duty and non-duty disability payments, a cost-of-living allowance (based on the CPI), capped at three percent annually and a one-time duty related death benefit, if found eligible by the Department of Labor and Industries. PERS 2 members are vested after completing five years of eligible service. Plan 3 members are vested in the defined benefit portion of their plan after ten years of service; or after five years of service if 12 months of that service are earned after age 44. PERS Plan 3 defined contribution benefits are totally dependent on employee contributions and investment earnings on those contributions. PERS Plan 3 members choose their contribution rate upon joining membership and have a chance to change rates upon changing employers. As established by statute, Plan 3 required defined contribution rates are set at a minimum of 5 percent and escalate to 15 percent with a choice of six options. Employers do not contribute to the defined contribution benefits. PERS Plan 3 members are immediately vested in the defined contribution portion of their plan. Contributions The PERS Plan 2/3 employer and employee contribution rates are developed by the Office of the State Actuary to fully fund Plan 2 and the defined benefit portion of Plan 3. The Plan 2/3 employer rates include a component to address the PERS Plan 1 UAAL and an administrative expense that is currently set at 0.18 percent. Each biennium, the state Pension Funding Council adopts Plan 2 employer and employee contribution rates and Plan 3 contribution rates. The PERS Plan 2/3 required contribution rates (expressed as a percentage of covered payroll) for 2016 were as follows:
PERS Plan 2/3 Actual Contribution Rates:
Employer 2/3 Employee 2*
PERS Plan 2/3 6.23% 6.12% PERS Plan 1 UAAL 4.77% Administrative Fee 0.18% Employee PERS Plan 3 varies
Total 11.18% 6.12% * For employees participating in JBM, the contribution rate was 15.30%.
The county’s actual PERS plan contributions were $553,112 to PERS Plan 1 and $673,327 to PERS Plan 2/3 for the year ended December 31, 2016.
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Public Safety Employees’ Retirement System (PSERS) PSERS Plan 2 was created by the 2004 Legislature and became effective July 1, 2006. To be eligible for membership, an employee must work on a full time basis and:
• Have completed a certified criminal justice training course with authority to arrest, conduct criminal investigations, enforce the criminal laws of Washington, and carry a firearm as part of the job; or
• Have primary responsibility to ensure the custody and security of incarcerated or probationary individuals; or
• Function as a limited authority Washington peace officer, as defined in RCW 10.93.020; or • Have primary responsibility to supervise eligible members who meet the above criteria.
PSERS membership includes:
• PERS 2 or 3 employees hired by a covered employer before July 1, 2006, who met at least one of the PSERS eligibility criteria and elected membership during the period of July 1, 2006 to September 30, 2006; and
• Employees hired on or after July 1, 2006 by a covered employer, that meet at least one of the PSERS eligibility criteria.
PSERS covered employers include:
• Certain State of Washington agencies (Department of Corrections, Department of Natural Resources, Gambling commission, Liquor Control Board, Parks and Recreation Commission, and Washington State Patrol),
• Washington State Counties, • Washington State Cities (except for Seattle, Spokane, and Tacoma), • Correctional entities formed by PSERS employers under the Interlocal Cooperation Act.
PSERS Plan 2 provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the average final compensation (AFC) for each year of service. The AFC is based on the member’s 60 consecutive highest creditable months of service. Benefits are actuarially reduced for each year that the member’s age is less than 60 (with ten or more service credit years in PSERS), or less than 65 (with fewer than ten service credit years). There is no cap on years of service credit. Members are eligible for retirement at the age of 65 with five years of service; or at the age of 60 with at least ten years of PSERS service credit; or at age 53 with 20 years of service. Retirement before age 60 is considered an early retirement. PSERS members who retire prior to the age of 60 receive reduced benefits. If retirement is at age 53 or older with at least 20 years of service, a three percent per year reduction for each year between the age at retirement and age 60 applies. PSERS Plan 2 retirement benefits are actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, an optional cost-of living adjustment (COLA), and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. PSERS Plan 2 members are vested after completing five years of eligible service. Contributions The PSERS Plan 2 employer and employee contribution rates are developed by the Office of the State Actuary to fully fund Plan 2. The Plan 2 employer rates include components to address the PERS Plan 1 unfunded actuarial accrued liability and administrative expense currently set at 0.18 percent. Each biennium, the state Pension Funding Council adopts Plan 2 employer and employee contribution rates.
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The PSERS Plan 2 required contribution rates (expressed as a percentage of current-year covered payroll) for 2016 were as follows:
PSERS Plan 2 Actual Contribution Rates:
Employer Employee
PSERS Plan 2 6.59% 6.59% PERS Plan 1 UAAL 4.77% Administrative Fee 0.18%
Total 11.54% 6.59% The county’s actual plan contributions were $107,611 to PSERS Plan 2 and $77,891 to PERS Plan 1 for the year ended December 31, 2016. Law Enforcement Officers’ and Fire Fighters’ Retirement System (LEOFF) LEOFF membership includes all full -time, fully compensated, local law enforcement commissioned officers, firefighters, and as of July 24, 2005, emergency medical technicians. LEOFF is comprised of two separate defined benefit plans. LEOFF Plan 1 provides retirement, disability and death benefits. Retirement benefits are determined per year of service calculated as a percent of final average salary (FAS) as follows:
• 20+ years of service – 2.0% of FAS • 10-19 years of service – 1.5% of FAS • 5-9 years of service – 1% of FAS
The FAS is the basic monthly salary received at the time of retirement, provided a member has held the same position or rank for 12 months preceding the date of retirement. Otherwise, it is the average of the highest consecutive 24 months’ salary within the last ten years of service. Members are eligible for retirement with five years of service at the age of 50. Other benefits include duty and non-duty disability payments, a cost-of living adjustment (COLA), and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. LEOFF 1 members were vested after the completion of five years of eligible service. The plan was closed to new entrants on September 30, 1977. Contributions Starting on July 1, 2000, LEOFF Plan 1 employers and employees contribute zero percent, as long as the plan remains fully funded. The LEOFF Plan I had no required employer or employee contributions for fiscal year 2016. Employers paid only the administrative expense of 0.18 percent of covered payroll. LEOFF Plan 2 provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the final average salary (FAS) per year of service (the FAS is based on the highest consecutive 60 months). Members are eligible for retirement with a full benefit at 53 with at least five years of service credit. Members who retire prior to the age of 53 receive reduced benefits. If the member has at least 20 years of service and is age 50, the reduction is three percent for each year prior to age 53. Otherwise, the benefits are actuarially reduced for each year prior to age 53. LEOFF 2 retirement benefits are also actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-
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duty disability payments, a cost-of-living allowance (based on the CPI), capped at three percent annually and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. LEOFF 2 members are vested after the completion of five years of eligible service. Contributions The LEOFF Plan 2 employer and employee contribution rates are developed by the Office of the State Actuary to fully fund Plan 2. The employer rate included an administrative expense component set at 0.18 percent. Plan 2 employers and employees are required to pay at the level adopted by the LEOFF Plan 2 Retirement Board. The LEOFF Plan 2 required contribution rates (expressed as a percentage of covered payroll) for 2016 were as follows:
LEOFF Plan 2 Actual Contribut ion Rates:
Employer Employee
State and local governments
5.05% 8.41%
Administrative Fee 0.18% Total 5.23% 8.41%
Ports and Universities 8.41% 8.41% Administrative Fee 0.18%
Total 8.59% 8.41% The county’s actual contributions to the plan were $97,592 for the year ended December 31, 2016. The Legislature, by means of a special funding arrangement, appropriates money from the state General Fund to supplement the current service liability and fund the prior service costs of Plan 2 in accordance with the recommendations of the Pension Funding Council and the LEOFF Plan 2 Retirement Board. This special funding situation is not mandated by the state constitution and could be changed by statute. For the state fiscal year ending June 30, 2016, the state contributed $60,375,158 to LEOFF Plan 2. The amount recognized by the county as its proportionate share of this amount is $63,362. Actuarial Assumptions The total pension liability (TPL) for each of the DRS plans was determined using the most recent actuarial valuation completed in 2016 with a valuation date of June 30, 2015. The actuarial assumptions used in the valuation were based on the results of the Office of the State Actuary’s (OSA) 2007-2012 Experience Study. Additional assumptions for subsequent events and law changes are current as of the 2015 actuarial valuation report. The TPL was calculated as of the valuation date and rolled forward to the measurement date of June 30, 2016. Plan liabilities were rolled forward from June 30, 2015, to June 30, 2016, reflecting each plan’s normal cost (using the entry-age cost method), assumed interest and actual benefit payments.
• Inflation: 3.0% total economic inflation; 3.75% salary inflation • Salary increases: In addition to the base 3.75% salary inflation assumption, salaries are also
expected to grow by promotions and longevity. • Investment rate of return: 7.5%
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Mortality rates were based on the RP-2000 report’s Combined Healthy Table and Combined Disabled Table, published by the Society of Actuaries. The OSA applied offsets to the base table and recognized future improvements in mortality by projecting the mortality rates using 100 percent Scale BB. Mortality rates are applied on a generational basis; meaning, each member is assumed to receive additional mortality improvements in each future year throughout his or her lifetime. There were minor changes in methods and assumptions since the last valuation. • For all systems, except LEOFF Plan 2, the assumed valuation interest rate was lowered from 7.8%
to 7.7%. Assumed administrative factors were updated. • Valuation software was corrected on how the nonduty disability benefits for LEOFF Plan 2 active
members is calculated. • New LEOFF Plan 2 benefit definitions were added within the OSA valuation software to model
legislation signed into law during the 2015 legislative session. Discount Rate The discount rate used to measure the total pension liability for all DRS plans was 7.5 percent. To determine that rate, an asset sufficiency test included an assumed 7.7 percent long-term discount rate to determine funding liabilities for calculating future contribution rate requirements. (All plans use 7.7 percent except LEOFF 2, which has assumed 7.5 percent). Consistent with the long-term expected rate of return, a 7.5 percent future investment rate of return on invested assets was assumed for the test. Contributions from plan members and employers are assumed to continue being made at contractually required rates (including PERS 2/3, PSERS 2, SERS 2/3, and TRS 2/3 employers, whose rates include a component for the PERS 1, and TRS 1 plan liabilities). Based on these assumptions, the pension plans’ fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return of 7.5 percent was used to determine the total liability. Long-Term Expected Rate of Return The long-term expected rate of return on the DRS pension plan investments of 7.5 percent was determined using a building-block-method. The Washington State Investment Board (WSIB) used a best estimate of expected future rates of return (expected returns, net of pension plan investment expense, including inflation) to develop each major asset class. Those expected returns make up one component of WSIB’s capital market assumptions. The WSIB uses the capital market assumptions and their target asset allocation to simulate future investment returns at various future times. The long-term expected rate of return of 7.5 percent approximately equals the median of the simulated investment returns over a 50-year time horizon. Estimated Rates of Return by Asset Class Best estimates of arithmetic real rates of return for each major asset class included in the pension plan’s target asset allocation as of June 30, 2016, are summarized in the table below. The inflation component used to create the table is 2.2 percent and represents the WSIB’s most recent long-term estimate of broad economic inflation.
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Asset Class
Target
Allocation
% Long-Term Expected Real Rate
of Return Arithmetic
Fixed Income 20% 1.70% Tangible Assets 5% 4.40% Real Estate 15% 5.80% Global Equity 37% 6.60% Private Equity 23% 9.60% 100%
Sensitivity of the Net Pension Liability/(Asset) The table below presents the county’s proportionate share of the net pension liability calculated using the discount rate of 7.5 percent, as well as what the county’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.5 percent) or 1-percentage point higher (8.5 percent) than the current rate.
1% Decrease (6.5%)
Current Discount Rate
(7.5%)
1% Increase (8.5%)
PERS 1 $7,266,674 $6,025,937 $4,958,207 PERS 2/3 $10,927,799 $5,935,215 ($3,089,622) PSERS 2 $888,908 $204,716 ($282,637) LEOFF 1 ($89,571) ($150,782) ($203,105) LEOFF 2 $1,036,207 ($369,510) ($1,429,011)
Pension Plan Fiduciary Net Position Detailed information about the State’s pension plans’ fiduciary net position is available in the separately issued DRS financial report. Pension Liabilities (Assets), Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At June 30, 2016, the county reported a total pension liability of $12,165,868 and a total pension asset of $520,292 for its proportionate share of the net pension liabilities/(assets) as follows:
Liability (or Asset) PERS 1 $6,025,937 PERS 2/3 $5,935,215 PSERS 2 $204,716 LEOFF 1 ($150,782) LEOFF 2 ($369,510)
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The amount of the asset reported above for LEOFF Plans 1 and 2 reflects a reduction for State pension support provided to the county. The amount recognized by the county as its proportionate share of the net pension asset, the related State support, and the total portion of the net pension asset that was associated with the county were as follows:
LEOFF 1 Asset LEOFF 2 Asset Employer’s proportionate share ($150,782) ($360,510) State’s proportionate share of the net pension asset associated with the employer
($1,019,888) ($240,893)
TOTAL ($1,170,670) ($610,403) At June 30, the county’s proportionate share of the collective net pension liabilities was as follows:
Proportionate Share 6/30/15
Proportionate Share 6/30/16
Change in Proportion
PERS 1 0.127034% 0.112205% (11.67%) PERS 2/3 0.135031% 0.117881% (12.70%) PSERS 2 0.582268% 0.481707% (17.27%) LEOFF 1 0.014572% 0.014635% 0.43% LEOFF 2 0.073621% 0.063530% (13.71%)
Employer contribution transmittals received and processed by the DRS for the fiscal year ended June 30 are used as the basis for determining each employer’s proportionate share of the collective pension amounts reported by the DRS in the Schedules of Employer and Nonemployer Allocations for all plans except LEOFF 1. LEOFF Plan 1 allocation percentages are based on the total historical employer contributions to LEOFF 1 from 1971 through 2000 and the retirement benefit payments in fiscal year 2016. Historical data was obtained from a 2011 study by the Office of the State Actuary (OSA). In fiscal year 2016, the state of Washington contributed 87.12 percent of LEOFF 1 employer contributions and all other employers contributed the remaining 12.88 percent of employer contributions. LEOFF 1 is fully funded and no further employer contributions have been required since June 2000. If the plan becomes underfunded, funding of the remaining liability will require new legislation. The allocation method the plan chose reflects the projected long-term contribution effort based on historical data. In fiscal year 2016, the state of Washington contributed 39.46 percent of LEOFF 2 employer contributions pursuant to RCW 41.26.725 and all other employers contributed the remaining 60.54 percent of employer contributions. The collective net pension liability (asset) was measured as of June 30, 2016, and the actuarial valuation date on which the total pension liability (asset) is based was as of June 30, 2015, with update procedures used to roll forward the total pension liability to the measurement date. Pension Expense For the year ended December 31, 2016, the county recognized pension expense as follows:
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Pension Expense PERS 1 ($498,089) PERS 2/3 $607,561 PSERS 2 $145,176 LEOFF 1 ($20,133) LEOFF 2 $121,363 TOTAL $355,878
Deferred Outflows of Resources and Deferred Inflows of Resources At December 31, 2016, the county reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
PERS 1 Deferred Outflows of Resources
Deferred Inflows of Resources
Differences between expected and actual experience
$-0- $-0-
Net difference between projected and actual investment earnings on pension plan investments
$151,724 $-0-
Changes of assumptions $-0- $-0- Changes in proportion and differences between contributions and proportionate share of contributions
$-0- $-0-
Contributions subsequent to the measurement date
$314,624 $-0-
TOTAL $466,348 $-0-
PERS 2/3 Deferred Outflows of Resources
Deferred Inflows of Resources
Differences between expected and actual experience
$316,046 ($195,931)
Net difference between projected and actual investment earnings on pension plan investments
$726,299 $-0-
Changes of assumptions $61,345 $-0- Changes in proportion and differences between contributions and proportionate share of contributions
$-0- ($659,875)
Contributions subsequent to the measurement date
$336,846 $-0-
TOTAL $1,440,536 ($855,806)
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PSERS 2 Deferred Outflows of Resources
Deferred Inflows of Resources
Differences between expected and actual experience
$69,732 $-0-
Net difference between projected and actual investment earnings on pension plan investments
$42,222 $-0-
Changes of assumptions $795 $-0- Changes in proportion and differences between contributions and proportionate share of contributions
$2,766 ($8,656)
Contributions subsequent to the measurement date
$54,625 $-0-
TOTAL $170,139 ($8,656)
LEOFF 1 Deferred Outflows of Resources
Deferred Inflows of Resources
Differences between expected and actual experience
$-0- $-0-
Net difference between projected and actual investment earnings on pension plan investments
$15,327 $-0-
Changes of assumptions $-0- $-0- Changes in proportion and differences between contributions and proportionate share of contributions
$-0- $-0-
Contributions subsequent to the measurement date
$-0- $-0-
TOTAL $15,327 $-0-
LEOFF 2 Deferred Outflows of Resources
Deferred Inflows of Resources
Differences between expected and actual experience
$50,633 $-0-
Net difference between projected and actual investment earnings on pension plan investments
$132,780 $-0-
Changes of assumptions $1,393 $-0- Changes in proportion and differences between contributions and proportionate share of contributions
$68,038 ($52,505)
Contributions subsequent to the measurement date
$49,377 $-0-
TOTAL $302,221 ($52,505)
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Deferred outflows of resources related to pensions resulting from the county’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2017. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Year ended December 31:
PERS 1 PERS 2/3 PSERS 2 LEOFF 1 LEOFF 2
2017 ($37,358) ($214,480) $12,828 ($3,167) ($696) 2018 ($37,358) ($214,480) $12,828 ($3,167) ($696) 2019 $139,342 $366,442 $38,840 $13,274 $110,822 2020 $87,097 $310,401 $30,232 $8,387 $76,644 2021 $-0- $-0- $13,127 $-0- $14,264 Thereafter $-0- $-0- ($996) $-0- $-0-
DEFERRED COMPENSATION PLAN Walla Walla County offers its employees deferred compensation plans created in accordance with Internal Revenue Code Section 457. These plans are with independent plan administrators. The plans, available to all employees, permit them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death or unforeseeable emergency. On December 31, 2016, 79 employees were participating in the deferred compensation plans. Compensation deferred under the plan and all income attributable to the plan is solely the property of the county. The county's rights to this property are subject only to the claims of the county's general creditors until paid to the employee or other beneficiary and are not restricted to the benefit provisions under the plan. The county has no liability for losses under the plan but does have the duty of due care that would be required of an ordinary prudent investor. The county believes that it is highly unlikely that it will use the assets to satisfy the claims of general creditors in the future. Of the $5,419,315 in the plan at December 31, 2016, $5,419,315 was applicable to the county while the remaining $0 represents the assets of other jurisdictions participating in the plan. Deferred compensation plan investments are recorded at market value, along with the corresponding liability, in the agency fund. NOTE 7 - RISK MANAGEMENT Walla Walla County is a participating member of the Washington Counties Risk Pool (WCRP). Chapter 48.62 RCW authorizes the governing body of one or more governmental entities to join together for the joint purchasing of insurance, and/or joint self-insuring, and/or joint hiring or contracting for risk management services to the same extent that they may individually purchase insurance, self-insure, or hire or contract for risk management services. An agreement to form a pooling arrangement was made pursuant to the provisions of Chapter 39.34 RCW, the Interlocal Cooperation Act. The Pool was formed in August of 1988 when 15 counties in the state of
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Washington joined together by signing an Interlocal Governmental Agreement to pool their self-insured losses and jointly purchase insurance and administrative services. As of December 31, 2016, 26 counties participate in the WCRP. The Pool allows members to jointly establish a plan of self-insurance, and provides related services, such as risk management and claims administration. Members enjoy occurrence-based, jointly purchased and/or jointly self-insured liability coverage for bodily injury, personal injury, property damage, errors and omissions, and advertising injury caused by a covered occurrence during an eligible period and occurring anywhere in the world. Total coverage limits are $25 million per occurrence and each member selects its occurrence deductible amount for the ensuing coverage year from these options: $10,000, $25,000, $50,000, $100,000, $250,000 or $500,000. For losses occurring in 2016, Walla Walla County selects a per-occurrence deductible of $50,000. Members make an annual contribution to fund the Pool. The Pool acquires reinsurance for further protection from larger losses, direct protection for the Pool and indirect for the member counties due to the contingent liabilities they would otherwise incur from risk-sharing those losses. The reinsurance agreements are written with self-insured retentions (“SIRs”) equal to the greater of the deductible for the member with the claim or $100,000. More recent years’ reinsurance programs have included “corridor deductibles” with aggregated stop losses which have the effect of increasing the Pool’s SIR. For 2015-16, this “corridor” increased the SIR to $2 million, but with an aggregated stop loss of $3.45 million. Other reinsurance agreements respond to the applicable policy limits. Those reinsurance agreements contain aggregate limits for the maximum annual reimbursem*nts to the Pool of $40 million (lowest reinsured layer), $20 million, (second layer), $30 million (third layer) and $50 million (final reinsured layer). Since the Pool is a cooperative program, there is a joint liability among the participating members. New members may be asked to pay modest fees to cover the costs to analyze their loss data and risk profiles, and for their proportional shares of the entry year’s assessments. New members contract under the Interlocal Agreement to remain in the Pool for at least five years. Following its initial 60-month term, any member may terminate its membership at the conclusion of any Pool fiscal year, provided the county timely files the required advance written notice. Otherwise, the Interlocal Agreement and membership automatically renews for another year. Even after termination, former members remain responsible for reassessments by the Pool for the members’ proportional shares of any unresolved, unreported, and in-process claims for the periods that the former members were signatories to the Interlocal Agreement. The Pool is fully funded by its member participants. Claims are filed directly with the Pool by members and adjusted by one of the six staff members responsible for evaluating each claim for coverage, establishing reserves, and investigating for any risk-shared liability. The Pool does not contract with any third party administrators for claims adjustment or loss prevention services. During 2015-16, Walla Walla County was also one of twenty-six (26) counties which participated in the Washington Counties Property Program (WCPP). Property losses are covered under the WCPP to the participating counties’ buildings and contents, vehicles, mobile/contractor equipment, EDP and communication equipment, etc. that have been scheduled. The WCPP includes ‘All Other Perils (“AOP”)’ coverage limits of $500 million per occurrence as well as Flood and Earthquake (catastrophe) coverages with separate occurrence limits, each being $200 million. There are no AOP annual aggregate limits, but the flood and earthquake coverages include annual aggregate limits of $200 million each. Each participating county is solely responsible for paying their selected deductible, ranging between $5,000 and $50,000. Higher deductibles apply to losses resulting from catastrophe-type losses.
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Walla Walla County also participates in the jointly purchased cyber risk and security coverage from a highly-rated commercial insurer. The Pool is governed by a board of directors which is comprised of one designated representative from each participating member. The Board of Directors generally meets three-times each year with the Annual Meeting of the Pool’ being held in summer. The Board approves the extent of risk-sharing, approves the Pool’s self-insuring coverage documents, approves the selection of reinsurance and excess agreements, and approves the Pool’s annual operating budget. An 11-member executive committee is elected by and from the WCRP Board for staggered, 3-year terms. Authority has been delegated to the Committee by the Board of Directors to, a) approve all disbursem*nts and reviews the Pool’s financial health, b) approve case settlements exceeding the applicable member’s deductible by at least $50,000, c) review all claims with incurred loss estimates exceeding $100,000, and d) evaluate the Pool’s operations, program deliverables, and the Executive Director’s performance. Committee members are expected to participate in the Board’s standing committees (finance, personnel, risk management, and underwriting) which develop or review/revise proposals for and/or recommendations to the association’s policies and its coverages for the Board to consider and act upon. During 2015-16, the WCRP’s assets decrease 4% to $46.8 million while its liabilities increased slightly to $29 million. The Pool’s net position decreased slightly from $18.9 million to $17.9 million. The Pool more than satisfies the State Risk Manager’s solvency requirements (WAC 200.100.03001). The Pool is a cooperative program with joint liability amongst its participating members. Deficits of the Pool resulting from any fiscal year are financed by reassessments of the deficient year’s membership in proportion with the initially levied and collected deposit assessments. The Pool’s reassessments receivable balance as of December 31, 2016 was zero ($0). As such, there were no known contingent liabilities at that time for disclosure by the member counties. B. The County maintains insurance against most normal hazards except for unemployment insurance, where it has elected to become self-insured. Claims are processed by independent claims managers. Based on the claims managers' estimates, the County's estimated liability for probable losses at December 31, 2016 was as follows:
Unemployment: $15,081 C. With the hiring of Jay Winter and addition of responsibilities as the county’s risk manager, the Walla Walla County Board of Commissioners determined that, for accounting purposes and to more accurately track costs of the county for insurance, claims, and risk management exposures, a stand-alone fund was established in the 2005 County Budget as follows: Risk Management. The fund is intended to be a self-supporting fund, with funds to accrue in fund balance to help offset future costs to the county not covered by insurance (those losses that are the responsibility of the county under the county deductible amount). Mr. Winter, in conjunction with the Board, determined that a percentage of costs incurred to operate the Personnel/Risk Management department should be paid by funds outside Current Expense, such as Public Works and Human Services, both of which have large number of employees, greater exposure for claims
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due to nature of responsibilities (responsible for road design, interact with persons seeking mental health services, etc.), with the resultant increased need for services from the personnel/risk management division. The county is a member of the Washington Counties Risk Pool for liability coverage, and has insurance through the McDonald Zaring Insurance (MZI) agency on buildings, etc. D. The counties insurance settlements did not exceed coverage in each of the past three years. NOTE 8 – SHORT-TERM DEBT Short-term activities for the year ended December 31, 2016 was as follows:
Balance 1/1/2016
Additions Reductions Balance 12/31/2016
Fair Operations $0 $298,161 $298,161 $0 NOTE 9 – CHANGES IN LONG-TERM LIABILITIES During the year ended December 31, 2016 the following changes occurred in long-term liabilities: Governmental Activities: Balance
1/1/2016 Additions Reductions Balance
12/31/2016 Due Within One Year
Compensated Absences 867,184 7,351 874,535 91,041 Net Pension Liability 11,576,071 589,797 12,165,868 0 OPEB Obligations 1,021,250 243,710 111,985 1,152,975 0 Governmental activity Long-term liabilities:
$13,464,505 $840,858 $111,985 $14,193,378 $91,041
Internal service funds predominantly serve the governmental funds. Accordingly, long-term liabilities for them are included as part of the above totals for governmental activities. At year end $26,189 of internal service funds compensated absences are included in the above amounts. Also, for the governmental activities, claims and judgments and compensated absences are generally liquidated by the general fund. NOTE 10 – CONTINGENCIES AND LITIGATIONS The county has recorded in its financial statements all material liabilities. There are no material contingent liabilities to record. The County participates in a number of federal- and state-assisted programs. These grants are subject to audit by the grantors or their representatives. Such audits could result in requests for reimbursem*nt to grantor agencies for expenditures disallowed under the terms of the grants. County management believes that such disallowances, if any, will be immaterial. NOTE 11 – RESTRICTED NET POSITION The government-wide statement of net position reports $16,949,572 of restricted net position, of which $16,949,572 is restricted by enabling legislation.
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NOTE 12 - INTERFUND BALANCES AND TRANSFERS A. Interfund Balances
1. Interfund Due To & Due From
Interfund transactions usually involve the exchange of goods and services between funds in a normal business relationship. These amounts, which are reported in the fund financial statements, were eliminated in the government-wide statements. Interfund due to and due from as of December 31, 2016 were as follows:
Due From Due To General
Fund County Road
Human Services
Non-Major Governmental
Total
General Fund 6,444 5,730 2,621 14,794 Non-Major Governmental 42,404 42,404 Internal Service Funds 9,224 34 2,098 11,356 Total $9,224 $6,444 $5,764 $47,123 $68,554
2. Interfund Loan Balances
Interfund loan balances at December 31, 2016 were as follows: Due From Due To Current Exp
Building Human Svc Capital Proj
Non-Major Governmental
Total
WW Co Public Facilities 155,5564 155,556 Non-Major Governmental 2,081,9451,5 1,000,8352 195,7723 3,278,552 Total $2,081,945 $1,156,391 $195,772 $3,434,108
1An interfund loan was made in 2009 from the Investment Pool fund to the Current Expense Building fund to buy back/pre-pay the loan from Baker Boyer Bank. The loan is scheduled to be repaid October 1, 2018. 2An interfund loan was made in 2010 from the Investment Pool fund to the Human Services Capital Projects fund to purchase the community social services center. The loan is scheduled to be repaid December 30, 2020. 3An interfund loan was made in 2011 and 2012 from the Investment Pool fund to the Fairground Properties fund to purchase property adjacent to the fairgrounds. The loans are scheduled to be repaid April 30, 2027. 4An interfund loan was made in 2014 from the W W Co Public Facilities Improvement fund to the Human Services Capital Projects fund for the HVAC repair project at 1520 Kelly Place, Walla Walla. The loan was from the Port of Walla Walla portion of the funds. The loan is scheduled to be repaid May 1, 2023.
5An interfund loan was made in 2016 from the Investment Pool fund to the Current Expense Building fund for the Walla Walla County Jail HVAC & Energy Efficiencies Upgrades project. The loan is scheduled to be repaid November 1, 2021.
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B. Interfund Transfers Interfund transfers to support operations to other funds during 2016 were as follows: Transfer From Transfer To General
Fund Human Services
WW Co Pub Fac
Non-Major Governmental
Total
General Fund 404,000 404,000 Human Services 97,528 97,528 Current Expense Bldg 216,000 179,095 395,095 Non-Major Governmental 1,150,770 48,596 261,123 1,460,489 Internal Service Funds 150,000 25,000 175,000 Total $1,920,770 $48,596 $179,095 $383,651 $2,532,112 NOTE 13 – RECEIVABLE AND PAYABLE BALANCES A. Receivables
Receivables at December 31, 2016 were as follows: Governmental Activities: Taxes Courts
Receivable Due from Other Gov
Other Total
General Fund 220,710 236,132 139,716 596,558 County Road 110,945 65,724 176,669 Human Services 3,458 210,151 213,609 WW Co Public Fac Improv 360,000 360,000 Non-Major Governmental 90,854 239,337 330,191 Total Governmental Activities:
$425,967 $236,132 $654,928 $360,000 $1,677,027
B. Payables
Payables at December 31, 2016 were as follows: Governmental Activities: Vendors General Fund 313,001 County Road 56,151 Human Services 96,821 Current Expense Building 196,520 Human Service Capital Projects 5,490 Non-Major Governmental 424,813 Internal Service Funds 263,111 Total Governmental Activities: $1,355,906
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NOTE 14 – OTHER POSTEMPLOYMENT BENEFIT (OPEB) PLANS Plan Description The County provides postemployment health care benefits for members of the LEOFF I retirement system who retired on account of service, sickness, or disability, as required by the Revised Code of Washington (RCW) Chapter 41.26. The County pays medical, dental and long term care premiums, 100% of co-pays, and 100% out-of-pocket costs for life. There are seven participants eligible to receive these benefits. Funding Policy Funding for LEOFF I retiree healthcare costs is provided entirely by the County as required by RCW. The County’s funding policy is based upon pay-as-you-go financing requirements. Annual OPEB Cost and Net OPEB Obligation The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period of ten years. The following table shows the components of the County’s annual OPEB cost, the amount actually contributed to the plan, and changes in the County’s net OPEB obligation for the fiscal year ending December 31, 2016: Annual required contribution $294,713 Interest on net OPEB obligation 40,850 Adjustment to the ARC (91,853) Annual OPEB Cost 243,710 Contributions made 111,985 Increase in Net OPEB obligation 131,725 Net OPEB obligation, beginning of year 1,021,250 Net OPEB obligation, end of year $1,152,975 The County’s annual OPEB costs, the contribution, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2016 and the preceding years were as follows: Percentage Fiscal year of Annual Ending Annual OPEB Cost Net OPEB December 31 OPEB Cost Contribution Contributed Obligation 2016 $243,710 $111,985 46.0% $1,152,975 2015 $305,640 $126,085 41.3% $1,021,250
2014 $234,415 $138,287 59.0% $841,695 Funding Status and Funding Progress The funded status of the plan as of December 31, 2016, was as follows: Actuarial accrued liability (AAL) $3,276,729 Actuarial value of plan assets 0 Unfunded actuarial accrued liability 3,276,729 Funded ratio (actuarial value of plan assets / AAL) 0% Covered payroll 0 UAAL as a percentage of covered payroll N/A
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Methods and Assumptions The County’s annual other postemployment benefit cost is calculated based on the annual required contribution (ARC), an amount determined using the alternative method permitted under GASB No. 45. A single retirement age of 55.3 was assumed for all active members for the purpose of determining the actuarial accrued liability (AAL) and normal cost. Retirement, disablement, termination and mortality rates were assumed to follow the LEOFF I rates used in the June 30, 2014 actuarial valuation report issued by the Office of the State Actuary (OSA). Healthcare costs and trends were determined by Milliman and used by OSA in the state-wide LEOFF I medical study performed in 2013. The results were based on grouped data with four active groupings and four inactive groupings. The actuarial cost method used to determine the AAL was Projected Unit Credit. The AAL and net OPEB obligation (NOO) are amortized on an open basis as a level dollar over 15 years. These assumptions are individually and collectively reasonable for the purposes of this valuation. NOTE 15 – ACCOUNTING AND REPORTING CHANGES In 2011, the county implemented GASB Statement No. 54 “Fund Balance Reporting and Governmental Fund Type Definitions” which changed the classification of fund balances. The following special revenue funds are now rolled into the general fund on the financial statements: Sup Court & Indigent Defense Emergency Fund (137), Community Outreach (151), CE Medical Insurance Reserve (153), and Leoff I Fund (154). The statement of activities and the statement of revenues, expenditures, and changes in fund balances for governmental funds show a prior period adjustment of ($156,913). The Human Services fund reports a net prior period adjustment decrease of $156,913 to reflect the working advance funding from Washington State Department of Health and Human Services. In 2016, the county changed the useful of bridges from 40 years to 70 years to more accurately reflect their life expectancy based on the last 30 years of history.
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REQUIRED SUPPLEMENTARY INFORMATION
WALLA WALLA COUNTY LEOFF I RETIREE HEALTH INSURANCE BENEFITS
SCHEDULE OF FUNDING PROGRESS DECEMBER 31, 2016
UAAL as a Actuarial Percentage Actuarial Actuarial Accrued Unfunded Funded Covered of Covered Valuation Value of Liability AAL (UAAL) Ratio Payroll Payroll Date Assets (a) (AAL) (b) (b-a) (a/b) (c) ((b-a)/c) 12/31/2016 - 3,276,729 3,276,729 0% 0 N/A 12/31/2015 - 3,865,583 3,865,583 0% 0 N/A 12/31/2014 - 3,020.308 3,020,308 0% 35,749 8449% 12/31/2013 - 3,559,956 3,559,956 0% 80,222 4438% 12/31/2012 - 2,420,916 2,420,916 0% 79,879 3031% 12/31/2011 - 2,290,005 2,290,005 0% 91,916 2491% 12/31/2010 - 2,308,962 2,308,962 0% 160,444 1439% 12/31/2009 - 2,364,148 2,364,148 0% 167,002 1416%
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PERS 1 2016 2015 2014County's proportion of the net pension liability 0.112205% 0.127034% 0.130198%County's proportionate share of the net pension liability 6,025,937 6,645,060 6,558,785 County's covered employee payroll 12,872,823 14,077,522 13,756,028 County's proportionate share of the net pension liability as a percentage of covered employee payroll 46.81% 47.20% 47.68%Plan fiduciary net position as a percentage of the total pension liability 57.03% 59.10% 61.19%
PERS 2/3 2016 2015 2014County's proportion of the net pension liability 0.117881% 0.135031% 0.140259%County's proportionate share of the net pension liability 5,935,215 4,824,735 2,835,141 County's covered employee payroll 10,941,914 11,983,896 11,936,785 County's proportionate share of the net pension liability as a percentage of covered employee payroll 54.24% 40.26% 23.75%Plan fiduciary net position as a percentage of the total pension liability 85.82% 89.20% 93.29%
PSERS 2016 2015 2014County's proportion of the net pension liability 0.481707% 0.582268% 0.527887%County's proportionate share of the net pension liability 204,716 106,276 (76,443)County's covered employee payroll 1,559,448 1,704,711 1,406,651County's proportionate share of the net pension liability as a percentage of covered employee payroll 13.13% 6.23% -5.43%Plan fiduciary net position as a percentage of the total pension liability 90.41% 95.08% 105.01%
LEOFF 1 2016 2015 2014County's proportion of the net pension liability 0.014635% 0.014572% 0.013012%County's proportionate share of the net pension liability (150,782) (175,625) (157,808) County's covered employee payroll - 2,182 48,680 County's proportionate share of the net pension liability as a percentage of covered employee payroll - -8048.81% -324.17%Plan fiduciary net position as a percentage of the total pension liability 123.74% 127.36% 126.91%
LEOFF 2 2016 2015 2014County's proportion of the net pension liability 0.063530% 0.073621% 0.061218%County's proportionate share of the net pension liability (369,510) (756,677) (812,389) State's proportionate share of the net pension liability (asset) associated with the county (240,893) (500,314) (530,796) Total proportionate share of the net pension liability (asset) (610,403) (1,256,991) (1,343,185) County's covered employee payroll 1,924,593 2,136,641 1,703,911 County's proportionate share of the net pension liability as a percentage of covered employee payroll -19.20% -35.41% -47.68%Plan fiduciary net position as a percentage of the total pension liability 106.04% 111.67% 116.75%
Notes: GASB 68 was implemented for the 2015 financial statements so only three years of data is available. Up to ten years of history will be presented over time as the data is generated.
REQUIRED SUPPLEMENTARY INFORMATIONWALLA WALLA COUNTY
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITYJUNE 30, 2016
57
PERS 1 2016 2015 2014
Statutorily or contractually required contributions 631,003 586,104 576,530
Contributions in relation to the statutorily or contractually
required contributions (631,003) (586,104) (576,530)
Contribution deficiency (excess) 0 0 0
Covered County payroll 12,782,379 12,915,711 13,805,669
Contributions as a percentage of covered County payroll 4.94% 4.54% 4.18%
PERS 2/3 2016 2015 2014
Statutorily or contractually required contributions 673,327 619,994 591,188
Contributions in relation to the statutorily or contractually
required contributions (673,327) (619,994) (591,188)
Contribution deficiency (excess) 0 0 0
Covered County payroll 10,807,790 11,027,384 11,833,443
Contributions as a percentage of covered County payroll 6.23% 5.62% 5.00%
PSERS 2016 2015 2014
Statutorily or contractually required contributions 107,611 98,802 99,886
Contributions in relation to the statutorily or contractually
required contributions (107,611) (98,802) (99,886)
Contribution deficiency (excess) 0 0 0
Covered County payroll 1,632,939 1,526,271 1,575,133
Contributions as a percentage of covered County payroll 6.59% 6.47% 6.34%
LEOFF 2 2016 2015 2014
Statutorily or contractually required contributions 97,592 95,247 99,574
Contributions in relation to the statutorily or contractually
required contributions (97,592) (95,247) (99,574)
Contribution deficiency (excess) 0 0 0
Covered County payroll 1,932,511 1,886,085 1,971,635
Contributions as a percentage of covered County payroll 5.05% 5.05% 5.05%
Notes: GASB 68 was implemented for the 2015 financial statements so only three years of data is available.
Up to ten years of history will be presented over time as the data is generated.
REQUIRED SUPPLEMENTARY INFORMATION
WALLA WALLA COUNTY
SCHEDULE OF EMPLOYER CONTRIBUTIONS
DECEMBER 31, 2016
58
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
335.03.01 LEOFF I SPECIAL FUNDING 0 63,362 -63,362
341.23.07 CIVIL PROB FILINGS 0 432 -432341.23.09 JUV EMANCIPATIO 0 50 -50
341.22.05 ANTI-HAR FILING 3,702 3,103 599341.22.06 CV COST & ADJ 6,492 3,625 2,867
341.22.01 DOMESTIC VIOLENCE FILING FEE 0 976 -976341.22.03 CIVIL FILING 70,307 61,826 8,481
341.21.00 RECORDING-LEGAL INSTRUMENTS 89,000 97,405 -8,405341.22.00 DISTRICT COURT CIVIL FILING 0 1,085 -1,085
337.09.00 IN LIEU TAXES - LOCAL 205 200 5337.73.00 WCIF LOYALTY PROGRAM 0 897 -897
336.06.94 STATE LIQUOR EXCISE TAX 16,300 32,156 -15,856336.06.95 STATE LIQUOR PROFITS 54,680 65,236 -10,556
336.06.51 DUI - IMPACT 17,500 17,957 -457336.06.92 AUTOPSY COSTS REIMBURsem*nTS 30,000 28,141 1,859
336.04.61 INSTITUTIONAL IMPACT PAYMENTS 20,000 0 20,000336.06.31 ADULT COURT COST 5,000 5,551 -551
336.01.20 COURT COST REIMB-CO CLERK LFO COLL 4,022 4,022 0336.01.28 PUBLIC DEFENSE SERVICES 76,756 67,597 9,159
336.00.93 MOTOR VEH LIC FEES - STATE REIMBURSMENT 74,500 84,488 -9,988336.01.01 REIMB - WIT FEES 0 3,424 -3,424
334.04.60 DEPENDENCY CASES 85,400 99,599 -14,199335.00.91 PUD PRIVILEGE TAX 14,000 13,396 604
334.01.20 BECCA BILL FUNDING 11,385 7,570 3,815334.03.10 DEPT OF ECOLOGY SHORELINE 110,000 90,183 19,817
334.00.11 PROS ATTORNEY SALARY REIMBURsem*nT 82,122 81,851 271334.01.10 WASPC SEX OFFENDER MONITORING 79,978 79,653 325
333.93.56 DSHS-PATERNITY CASES 33,150 38,615 -5,465333.97.01 WA ST PARKS-SAFE BOATING PROGRAM 12,639 7,905 4,734
333.16.73 CITY OF WALLA WALLA-BJA 4,112 4,113 -1333.90.40 HAVA FUNDING - TRAINING 0 2,844 -2,844
332.15.25 MINERAL LEASING 36 21 15332.15.60 U S FISH & WILDLIFE SERVICE 680 718 -38
332.12.10 FEDERAL FLOOD CONTROL LEASES 1,730 2,535 -805332.15.23 IN LIEU TAXES FEDERAL - BLM 54,000 27,974 26,026
322.91.02 BURN PERMIT AG - ACREAGE/LOCAL 221,500 121,849 99,651331.16.60 OJA - BULLET PROOF VESTS PROGRAM 21,000 18,444 2,556
322.20.00 DOMESTIC VIOLENCE 9,800 9,858 -58322.90.00 RECORDS REQUEST FEES 9,000 16,536 -7,536
321.60.00 PROCESS SERVER 80 130 -50321.91.00 FRANCHISE FEES - TCI CABLEVISION OF WA 25,000 29,194 -4,194
317.20.00 LEASEHOLD EXCISE TAX 50,000 65,451 -15,451317.40.00 PRIVATE TIMBER HARVEST TAXES 10 774 -764
313.71.00 SALES TAX CRIMINAL JUSTICE 305,000 339,187 -34,187316.81.00 GAMBLING EXCISE TAXES 2,000 2,406 -406
311.10.00 REAL & PERS PROP TAX 7,819,415 7,790,448 28,967313.11.00 LOCAL SALES TAX 3,000,000 3,179,597 -179,597
010 CURRENT EXPENSE308.90.00 BEGINNING FUND BALANCE-UNASSIGNED 6,000,000 6,140,604 -140,604
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
59
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
341.45.03 WAITSBURG 2,793 2,776 17
341.45.01 WALLA WALLA CITY 61,000 61,442 -442341.45.02 COLLEGE PLACE 18,263 18,335 -72
341.43.01 CITY OF COLLEGE PLACE 386,332 399,666 -13,334341.45.00 ELECTION SERVICES 154,050 232,243 -78,193
341.42.10 TREASURER'S FEES ON EXCISE TAX 4,400 4,100 300341.42.30 LOCAL REAL ESTATE EXCISE TAX 40,000 62,217 -22,217
341.41.00 OPEN SPACE FILING FEES 0 30 -30341.42.00 T FEES ON FOREST PATROL 375 382 -7
341.37.02 CRIME LAB ANALYSIS 200 132 68341.38.00 RECORDS SEARCH 300 96 204
341.35.00 CERTIFICATION - CERTIFIED COPIES 7,750 6,653 1,097341.37.00 RECORDS SEARCH 0 4 -4
341.34.03 DOM FAC FIL FEE 40 93 -53341.34.04 REIM-COLL COST 8,000 3,492 4,508
341.33.02 WARRANT PREP COSTS 882 260 622341.34.00 SUP COURT-RECORD SERVICES 34,500 29,087 5,413
341.32.05 WRIT/GARN FEES 15,069 14,799 270341.33.01 NAME CHANGE ADMIN COST 673 543 130
341.32.02 CERTIFIED DOCUMENTS 826 568 258341.32.03 CIVIL FEES - APPEALS 0 27 -27
341.29.07 FEE DETAIN ANS 300 302 -2341.32.00 DIST COURT RECORDS SERVICES 0 5,059 -5,059
341.29.05 OTHER FIL-MOD FAC 1,200 1,868 -668341.29.06 FEE TSCRIPT FIL 600 972 -372
341.29.03 OTHER CASE FILINGS 500 465 35341.29.04 TAX WARRANT FILING 4,000 4,390 -390
341.28.09 OTHER FEES - SMALL CLAIMS 1,100 655 445341.28.10 CTRCROS3D FM CL 0 47 -47
341.28.07 OTHER FILING FEE 476 84 392341.28.08 CIVIL TSCRIPT 801 1,389 -588
341.27.00 ADMIN FEE - HOMELESS HOUSING 1,400 1,296 104341.28.06 CIVIL-SUP PROCEEDS 156 3,768 -3,612
341.24.00 DISPUTE RES CVL 7,444 14,845 -7,401341.24.01 DISPUTE RES SC 1,200 1,145 55
341.23.52 DOM FAC FIL FEE 0 15,107 -15,107341.23.73 CTRCROSS3RD FIL 0 108 -108
341.23.48 FACFIL-NO DVSUR 7,000 5,184 1,816341.23.51 JST-SC 6,000 6,681 -681
341.23.42 UNLAW DET FIL 400 727 -327341.23.44 UNLAW DET COMBO 5,000 6,894 -1,894
341.23.38 CLJ APPEAL FIL 0 91 -91341.23.40 CTRCROSS3RD FIL 0 216 -216
341.23.32 CIV/PROB FILING 42,500 39,578 2,922341.23.34 DOM FAC FIL FEE 14,519 409 14,110
341.23.20 CTRCROSS3RD FIL 920 0 920341.23.26 CLJ APPEAL FIL 0 125 -125
341.23.11 ANIT-HAR FILING 150 200 -50341.23.14 CIV/PROB FILING 100 0 100
60
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
353.10.04 TRAFFIC INFRACTION-LEGIS ASSMT 38,033 27,728 10,305353.10.30 FAILINITREG VEH 275 0 275
353.10.02 TRAFFIC INFRACTIONS 3,044 42,586 -39,542353.10.03 TRAFFIC INFRACTIONS 199,454 128,595 70,859
352.40.00 BOAT SAFETY INFRACTION 0 9 -9353.10.00 TRAFFIC INFRACTIONS & NON PARKING 683 1,148 -465
351.91.04 FINES-JUVENILE OFFENDER 0 3 -3352.30.00 ADMIN COST MAND INSURANCE 2,018 1,252 766
351.90.02 PENALTY-DV 600 1,177 -577351.91.00 OTHER SUPERIOR COURT PENALTIES 16,500 13,150 3,350
351.80.01 CRIME VICTIM PENALTY 20,000 18,532 1,468351.80.03 JUV CRIME VICTIM 2,000 1,982 18
351.31.01 SUPERIOR COURT-CRIMINAL FILINGS 9,000 8,182 819351.80.00 CRIME VICTIM PENALTY 250 485 -235
349.90.00 REIMBURsem*nTS 102,134 0 102,134351.31.00 SUPERIOR CT CRIMINAL FILINGS 2,400 2,132 268
346.52.04 DV PREV LOCAL 1,000 132 868347.10.00 SEMINARS 1,000 0 1,000
346.50.04 DV PREV LOCAL 0 747 -747346.52.01 DOM FAC FEES 6,000 530 5,470
342.37.00 BOOKING FEES 2,000 1,796 204346.50.01 OTHER FILING-MOD FAC 1,000 4,206 -3,206
342.36.00 ELECTRONIC MONITORING PRISIONERS 2,500 5,460 -2,960342.36.03 ELECTRONIC MONITORING-DUI 0 5,051 -5,051
342.33.00 ADULT PROBATION AND PAROLE 30,272 21,900 8,372342.33.06 RECORD CHECK FEE 1,976 1,502 474
342.30.20 SOC SECURITY REIMBURsem*nT 5,500 5,400 100342.30.21 FINGERPRINT FEES 3,500 5,013 -1,513
342.30.06 COLUMBIA COUNTY 6,000 20,905 -14,905342.30.08 WA DEPT OF CORRECTIONS 260,000 431,425 -171,425
342.30.01 CITY OF WALLA WALLA 185,000 92,878 92,122342.30.02 CITY OF COLLEGE PLACE 25,000 12,896 12,104
342.10.11 DNA COLLECTION FEE 1,000 958 42342.30.00 OUT OF COUNTY COMMITMENTS 1,000 723 277
342.10.08 SEX OFFENDER REGISTRATION FEES 2,000 1,088 912342.10.10 AIRPORT SECURITY 12,000 15,000 -3,000
342.10.04 PRESCOTT 19,000 19,074 -74342.10.07 WW SCHOOL DIST - RESOURCE OFFICER 47,250 11,869 35,381
342.10.00 LAW ENFORCEMENT SERVICES 3,000 5,658 -2,658342.10.03 CIVIL FEES 113,000 109,728 3,272
341.96.00 PERSONNEL SERVICES - HS 41,000 55,329 -14,329341.99.00 PASSPORTS 20,000 31,001 -11,001
341.91.00 CANDIDATE FEES 8,500 10,783 -2,283341.95.00 PROS BAD CHECK PROGRAMS 100 0 100
341.65.00 PRINTING/DUPLICATING CHARGES 6,000 8,945 -2,945341.70.00 SALES OF MERCHANDISE 1,100 1,389 -289
341.48.00 MOTOR VEHICLE LICENSE FEES 240,000 248,941 -8,941341.62.00 DIST & MUNI COPY/TAPE FEES 54 55 -1
341.45.04 PRESCOTT 653 659 -6
61
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
322.91.01 BURN PERMIT RESIDENTIAL 28,000 21,655 6,345
321.30.00 FIREWORK PERMITS 700 700 0322.10.00 BLDG-STRUCTURES PERMIT FEES 450,000 496,319 -46,319
010 CURRENT EXPENSE REVENUE SUBTOTAL 21,997,203 22,027,128 -29,925
101 COMMUNITY DEVELOPMENT308.40.00 BEGINNING FUND BALANCE-COMMITTED 500,000 497,012 2,988
389.00.00 WORKFIRST REIMBURSMENT 10 0 10397.00.00 OPERATING TRANSFER IN (CE VEHICLE) 440,445 0 440,445
369.91.03 NSF CHECK FEES 475 1,350 -875369.91.90 MISC FEES CIVIL SERVICE TEST 0 75 -75
369.91.00 OTHER MISC 55,848 76,430 -20,582369.91.01 GUARDIAN AD LITEM REVENUE 428 201 227
369.81.00 CASHIERS OVER & SHORT 11 103 -92369.81.10 AUDITOR SUSPENSE ACCOUNT -100 -99 -1
369.30.00 CONFISCATED AND FORFEITED PROPERTY 0 897 -897369.40.00 JUDGEMENTS AND SETTLEMENTS 0 100 -100
369.00.00 OTHER MISCELLANEOUS REVENUE 1,000 0 1,000369.20.00 UNCLAIMED MONEY 0 2,677 -2,677
361.40.50 INTEREST-PENALTIES SPECIAL ASSESSMENTS 100 180 -80362.50.00 TWO RIVER RIDING CLUB RENT 1,348 1,350 -2
361.40.02 SUP INT INCOME 1,200 3,671 -2,471361.40.16 PENALTIES ON REAL & PERSONAL PROPERTY 400,000 441,241 -41,241
361.10.00 INVESTMENT INTEREST 225,000 316,067 -91,067361.40.00 SALES TAX INTEREST 1,200 4,706 -3,506
357.33.00 PUBLIC DEFENSE COST 12,696 8,020 4,676357.34.00 DISTRICT COURT RESTITUTION 125 839 -714
357.28.00 MISC SUPERIOR COURT COST RECOUPMENTS 0 708 -708357.28.01 COURT COSTS RECOUPMENT 12,000 6,942 5,058
357.23.00 PUBLIC DEFENSE COSTS 80,000 58,767 21,233357.24.00 SUPERIOR COURT RESTITUTION 11,500 9,174 2,326
357.21.00 JURY DEMAND COST 700 759 -59357.22.00 WITNESS COST 100 270 -170
356.90.06 CITY CRIMINAL DOG VIOLATIONS 0 69 -69356.90.14 OTHER NON TRAFFIC MISDEMEANORS 280 486 -206
356.90.00 NON-TRAFFIC MISDEMEANOR 276 138 138356.90.04 OTHER NON TRAFFIC MISDEMEANORS 5,561 4,227 1,334
355.80.02 OTHER CRIMINAL TRAFFIC MISDEMEANOR FINES 1,819 1,616 203356.40.00 BOATING SAFETY 0 24 -24
355.80.00 OTHER CRIMINAL TRAFFIC MISDEMEANORS 650 13,000 -12,350355.80.01 CRIMINAL TRAFFIC MISDEMEANOR 29,405 12,950 16,455
355.20.01 DUI-DP ACCT 2,377 1,262 1,115355.20.03 DRIVING UNDER INFLUENCE (DUI) FINES 743 3,549 -2,806
353.70.04 OTHER INFRACT 7,693 5,821 1,872355.20.00 DRIVING WHILE INTOXICATED (DWI) 9,797 9,708 89
353.70.01 LITTER CONTROL VIOLATIONS 0 32 -32353.70.02 NON PARKING INFRACTIONS PENA 0 148 -148
353.10.41 SPEED DOUBLE ZONE 6-10<=40 0 31 -31353.10.52 SPEED DOUBLE ZONE 6-10>40 0 101 -101
62
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
369.91.00 OTHER MISC 4,000 2,156 1,844369.91.50 UA TESTING 1,000 1,334 -334
342.70.01 OTHER DETENTION BEDS 72,000 83,894 -11,894349.90.00 INTERFUND MISC REVENUE 265,000 0 265,000
342.10.13 DNA COLLECTION FEE 0 30 -30342.70.00 DETENTION PARENT PAY COL CO 60,500 65,308 -4,808
334.01.20 AOC - ITPPA 68,000 78,851 -10,851341.70.00 SALES OF MERCHANDISE 3,000 3,552 -552
313.72.00 JUVENILE JUSTICE SALES TAX 840,000 979,817 -139,817333.10.55 USDA/OSPI LUNCH REIMB 28,000 0 28,000
107 JUVENILE JUSTICE CENTER308.30.00 BEGINNING FUND BALANCE-RESTRICTED 236,000 368,020 -132,020
313.31.00 HOTEL / MOTEL TAX LODGING 45,000 85,117 -40,117105 HOTEL / MOTEL TAX REVENUE SUBTOTAL 172,000 218,454 -46,454
105 HOTEL / MOTEL TAX308.30.00 BEGINNING FUND BALANCE-RESTRICTED 127,000 133,337 -6,337
361.10.00 INVESTMENT INTEREST 0 5 -5104 SHERIFFS BLOCK GRANTS REVENUE SUBTOTAL 7,834 7,851 -17
103 EMERGENCY MANAGEMENT REVENUE SUBTOTAL 426,105 427,364 -1,259
104 SHERIFFS BLOCK GRANTS308.30.00 BEGINNING FUND BALANCE-RESTRICTED 7,834 7,845 -11
342.50.04 PRESCOTT 221 221 0397.00.00 OPERATING TRANSFERS IN 39,344 39,344 0
342.50.02 COLLEGE PLACE 7,988 7,988 0342.50.03 WAITSBURG 1,007 1,007 0
334.01.80 EMERG PREPAREDNESS ASSIST (EMPAG) 50,434 50,434 0342.50.01 WALLA WALLA CITY 32,410 32,410 0
333.97.04 EMERGENCY MGMT PERFOMANCE GRANT(EMPG) 31,910 27,841 4,069333.97.06 STATE HOMELAND SECURITY PROGRAM (SHSP) 53,443 58,771 -5,328
103 EMERGENCY MANAGEMENT308.30.00 BEGINNING FUND BALANCE-RESTRICTED 209,348 209,348 0
397.00.00 OPERATING TRANSFERS IN 4,000 0 4,000102 WASTE MANAGEMENT REVENUE SUBTOTAL 86,825 75,419 11,406
334.03.10 DEPT OF ECOLOGY PPG 37,625 12,790 24,835369.90.00 OTHER MISC 200 0 200
101 COMMUNITY DEVELOPMENT REVENUE SUBTOTAL 1,042,300 1,110,357 -68,057
102 WASTE MANAGEMENT308.30.00 BEGINNING FUND BALANCE-RESTRICTED 45,000 62,629 -17,629
345.89.01 BUILDING PERMIT TECHNOLOGY FEE 0 545 -545369.83.00 CREDIT CARD DISCOUNTS -3,400 -6,706 3,306
341.70.00 SALES OF MERCHANDISE 0 173 -173345.81.00 COMP PLAN APP FEES 55,000 47,883 7,117
334.03.10 DEPT OF ECOLOGY 12,000 52,775 -40,775
63
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
333.10.55 WIC BREASTFEEDING 212,030 194,267 17,763
321.20.05 FOOD HANDLERS PERMIT 20,810 21,019 -209322.19.10 SEPTIC TANK SHOP PERMITS 51,130 50,898 232
321.20.03 SW COMPOSTING RENEW 400 1,750 -1,350321.20.04 MOBILE FOOD PERMIT 153,400 155,098 -1,698
321.20.01 PUMPER LICENSE RENEWAL 550 1,150 -600321.20.02 INSTALLERS LICENSE INITIAL 1,150 4,275 -3,125
112 PUBLIC HEALTH308.30.00 BEGINNING FUND BALANCE-RESTRICTED 121,404 151,978 -30,574
386.12.00 TRAFIC INFRACTION 45 19 26111 PROS VICTIM-WITNESS REVENUE SUBTOTAL 144,083 131,994 12,089
355.80.00 OTHER CRIMINAL TRAFFIC MISDEMEANORS 5 0 5369.91.00 OTHER MISC 0 7 -7
352.40.00 BOAT SAFETY INF 5 0 5353.10.00 TRAFFIC INFRACTIONS & NON PARKING 25 0 25
341.98.02 CO CRIME/VICTIM WITNESS PROG 30,000 23,054 6,946351.80.00 CRIME VICTIM PENALTY/PROS ATTORNEY 1,300 0 1,300
341.98.00 CO CRIME VICTIM & WITNESS PROG 300 19 281341.98.01 PENALTY PERCENTAGES 7,000 6,302 698
341.22.00 DISTRICT COURT CIVIL FILING 840 0 840341.28.00 SMALL CLAIMS FILINGS 10 0 10
333.16.58 DOMESTIC VIOLENCE 15,581 15,851 -270334.04.20 CTED-VICTIM WITNESS GRANT 33,972 46,584 -12,612
110 TREASURERS M & O REVENUE SUBTOTAL 77,865 76,214 1,651
111 PROS VICTIM-WITNESS308.30.00 BEGINNING FUND BALANCE-RESTRICTED 55,000 40,160 14,840
341.42.00 TREAS FEES - TAX TITLE PROPERTY 38,900 23,105 15,795361.10.00 INVESTMENT INTEREST 0 446 -446
110 TREASURERS M & O308.30.00 BEGINNING FUND BALANCE-RESTRICTED 38,965 52,663 -13,698
341.36.00 HISTORICAL PRESERVATION SURCHARGE 30,000 31,075 -1,075109 AUDITORS M & O REVENUE SUBTOTAL 351,600 407,617 -56,017
336.04.11 DOCUMENT PRESERVATION-STATE 50,000 54,678 -4,678341.21.00 AUDITOR'S PORTION HOMELESS HOUSING 5,100 6,499 -1,399
108 LAW & JUSTICE REVENUE SUBTOTAL 3,207,972 3,463,737 -255,765
109 AUDITORS M & O308.30.00 BEGINNING FUND BALANCE-RESTRICTED 266,500 315,365 -48,865
313.15.00 PUBLIC SAFETY .03% 1,500,000 1,636,832 -136,832336.06.10 CRIMINAL JUSTICE-COUNTIES 600,000 718,932 -118,932
108 LAW & JUSTICE308.30.00 BEGINNING FUND BALANCE-RESTRICTED 1,107,972 1,107,973 -1
397.00.00 OPERATING TRANSFERS IN-CASA 530,000 530,000 0107 JUVENILE JUSTICE CENTER REVENUE SUBTOTAL 2,107,500 2,112,962 -5,462
64
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
332.15.60 U S FISH & WILDLIFE SERVICE 0 982 -982
331.20.20 FHWA-MILL CREEK ROAD SAFETY PROJECT 120,000 14,390 105,610332.10.68 FEDERAL FOREST YIELD 0 1,587 -1,587
317.40.00 PRIVATE TIMBER HARVEST TAXES 0 1,058 -1,058322.40.00 FRANCHISE FEES 15,300 15,240 60
311.10.00 REAL & PERS PROP TAX 5,000,000 5,219,837 -219,837317.20.00 LEASEHOLD EXCISE TAX 69,000 77,427 -8,427
115 COUNTY ROAD308.30.00 BEGINNING FUND BALANCE-RESTRICTED 5,917,800 6,001,423 -83,623
397.00.00 OPERATING TRANSFERS IN 443,596 443,596 0112 PUBLIC HEALTH REVENUE SUBTOTAL 1,795,020 1,759,849 35,171
369.91.00 SALARY REIMBURsem*nT 26,200 6,054 20,146369.91.03 NSF CHECK FEES 0 75 -75
367.11.24 PRIVATE ORAL HEALTH DONATIONS 20,000 24,819 -4,819369.83.00 CREDIT CARD DISCOUNTS -3,500 -850 -2,650
367.11.00 CHILDREN'S HOME SOCIETY CONTRACT 4,000 0 4,000367.11.22 FEEDING TEAM GRANT 0 2,366 -2,366
346.26.65 DRINKING WATER GROUP A - SS STATE 2,000 400 1,600346.26.66 DRINKING WATER GROUP A - TA 4,000 0 4,000
346.20.90 SERVICE CHARGE 0 6,622 -6,622346.26.64 DRINKING WATER GROUP A - SS 2,000 400 1,600
346.20.59 SHORT PLATS 14,200 10,008 4,193346.20.71 DEATH CERTIFICATES 33,125 28,824 4,301
346.20.39 PREGNANCY TEST PRIVATE 0 206 -206346.20.52 WATER PROGRAM FEES 0 400 -400
346.20.32 TYPHIM VI 0 14,668 -14,668346.20.34 PPD 0 786 -786
346.20.11 SUMMER FOOD PROGRAM INSPECTIONS 1,600 0 1,600346.20.24 DSHS DENTAL EDUCATION 0 41 -41
337.73.00 WCIF WELLNESS GRANT 10,000 0 10,000341.81.00 PHOTO COPIES 10 1 9
336.04.24 PUBLIC HEALTH ASSISTANCE-APPROPRIATIONS 302,173 302,173 0337.62.50 EH SPECIALIST SERVICES 25,000 11,042 13,958
334.04.93 HEP C PROVISO 3,000 765 2,235334.05.60 DEPT OF EARLY LEARNING CONTRACT 0 2,736 -2,736
334.04.90 DOH - ESD105 - MARIJUANA 145,750 129,253 16,497334.04.91 PHEPR INFLUENZA GFS 9,800 12,310 -2,510
333.93.99 MIH PHIP QUALITY IMPROVEMENT 50,457 52,441 -1,984333.97.78 MAA-MEDICAID ADMIN 45,000 0 45,000
333.93.77 MAA-MEDICAID ADMIN 9,800 48,776 -38,976333.93.95 HELATHY COMMUNITIES - FED 3,000 0 3,000
333.93.73 IMMUNIZATION ENHANCE IIS AND VTRCKS 0 451 -451333.93.75 HEALTHY COMMUNITIES - FED 0 650 -650
333.93.26 IMMUNIZATION 317 0 9,642 -9,642333.93.30 YOUTH TOBACCO PREVENTION-FED 0 2,800 -2,800
333.10.57 W I C - PROGRAM 185 180 5333.93.06 PHEPR LHJ FUNDING 42,000 18,834 23,166
333.10.56 SNAP-ED 40,750 48,946 -8,196
65
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
311.10.00 PROPERTY TAXES - TAX TITLE PROPERTY 134,588 134,044 544331.14.20 HUD SUPPORTED HOUSING 68,814 59,411 9,403
119 HUMAN SERVICES308.30.00 BEGINNING FUND BAL-RESTRICTED-TRANS HOUS 989,625 1,404,677 -415,052
397.00.00 OPERATING TRANSFERS IN 21,401 21,401 0118 WALLA WALLA FAIR REVENUE SUBTOTAL 1,370,851 1,334,832 36,019
362.40.00 COMMUNITY BUILDING 273,500 198,969 74,531369.40.00 OTHER JUDGEMENTS AND SETTLEMENTS 0 124 -124
347.40.13 PARKING LOT SALES 11,000 10,100 900347.40.14 GATE ADMISSION EXB 10,000 10,685 -685
347.40.11 SRM CONCESSION 3,500 1,875 1,625347.40.12 SUMMER DEMO 11,000 19,408 -8,408
347.40.09 FAIR ALLOCATIONS 145,000 100,000 45,000347.40.10 MISCELLANEOUS FAIR 25,000 74,344 -49,344
347.40.07 MEMORABILIA SALES 4,000 24,619 -20,619347.40.08 CARNIVAL 130,000 132,400 -2,400
347.40.05 PROGRAMS 750 0 750347.40.06 COMMERCIAL RENTAL 39,000 34,063 4,938
347.40.03 LIVESTOCK ENTRIES 3,000 1,201 1,799347.40.04 CONCESSION RENTAL 80,000 88,229 -8,229
347.40.00 CONCERT 549,000 536,495 12,505347.40.02 DEMO ENTRIES 7,500 140 7,360
308.90.00 BEGINNING FUND BALANCE-UNASSIGNED 200 0 200336.02.11 STATE RACE TAXES - SRM 57,000 63,797 -6,797
115 COUNTY ROAD REVENUE SUBTOTAL 16,174,600 16,338,118 -163,518
118 WALLA WALLA FAIR308.40.00 BEGINNING FUND BALANCE-COMMITTED 0 16,981 -16,981
369.10.00 SALE OF SURPLUS 500 196 304369.91.00 OTHER MISC-L&I 5,000 14,698 -9,698
345.83.01 PLAT CHECKING FEES 3,500 4,432 -932361.10.00 INVESTMENT INTEREST 2,500 8,096 -5,596
344.70.00 ADDRESS POST 911 4,500 6,825 -2,325345.83.00 PLAN CHECKING FEES 500 0 500
341.82.00 ENGINEERING SERVICES - MSAG 71,500 82,820 -11,320344.10.00 RDS/STS MAINTENANCE & REPAIR SVCS 130,000 70,497 59,503
337.07.10 CITY OF CP - MYRA RD 0 123,123 -123,123341.70.00 SALES OF MERCHANDISE 3,000 1,557 1,443
336.00.75 MULTIMODAL TRANSPORTATION-COUNTIES 0 95,044 -95,044336.00.89 MOTOR VEHICLE FUEL TAX-COUNTY ROADS 2,966,000 3,146,670 -180,670
334.03.72 ARTERIAL PRESERVATION 689,000 528,116 160,884334.03.80 TIB - TAUMARSON ROAD 8,500 0 8,500
334.02.80 UTILITIES & TRANS COMMISSION-PORT OF KEN 0 50,000 -50,000334.03.70 RAP - MILL CREEK RD AT 5 MILE RD 42,000 36,916 5,084
333.20.24 BRS - LOWDEN BRIDGE 142,000 84,941 57,059333.20.28 HSIP - MIDDLE WAITSBURG RD 710,000 709,600 400
333.20.21 STPR - HARVEY SHAW ROAD 274,000 42,643 231,357
66
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
333.16.50 JUV ACCT INCENT BLOCK GRANT 0 -659 659
124 YOUTH SPECIAL SERVICES308.30.00 BEGINNING FUND BALANCE-RESTRICTED 60,000 76,595 -16,595
369.90.00 OTHER MISC 5,000 0 5,000123 FAIRGROUNDS PROPERTIES REVENUE SUBTOTAL 260,000 -29,920 289,920
308.90.00 BEGINNING FUND BALANCE-UNASSIGNED 0 -86,317 86,317362.60.00 HOUSING RENTALS & LEASES 55,000 56,397 -1,397
123 FAIRGROUNDS PROPERTIES308.40.00 BEGINNING FUND BALANCE-COMMITTED 200,000 0 200,000
397.00.00 OPERATING TRANSFERS IN 5,233 5,233 0122 PROS CHILD SUPPORT REVENUE SUBTOTAL 397,187 442,119 -44,932
333.95.63 DSHS CHILD SUPPORT ENFORCEMENT 196,144 178,521 17,623334.04.60 CHILD SUPPORT-DSHS 95,810 83,805 12,005
122 PROS CHILD SUPPORT308.30.00 BEGINNING FUND BALANCE-RESTRICTED 100,000 174,560 -74,560
361.10.00 INVESTMENT INTEREST 500 861 -361121 SOLDIER'S RELIEF REVENUE SUBTOTAL 160,502 160,549 -47
311.10.00 REAL & PERS PROP TAX 83,878 83,564 314337.09.00 IN LIEU TAXES - LOCAL 2 2 0
121 SOLDIER'S RELIEF308.30.00 BEGINNING FUND BALANCE-RESTRICTED 76,122 76,123 -1
313.14.00 CHEMICAL DEP/MH SERVICES TAX 883,000 979,881 -96,881120 COUNTY MENTAL HEALTH .01% REVENUE SUBTOTAL 1,405,448 1,502,329 -96,881
119 HUMAN SERVICES REVENUE SUBTOTAL 2,923,144 3,050,045 -126,901
120 COUNTY MENTAL HEALTH .01%308.30.00 BEGINNING FUND BALANCE-RESTRICTED 522,448 522,448 0
369.91.00 COMM CONN FLEX FUND REIMBURsem*nTS 980 975 5397.00.00 OPERATING TRANSFERS IN 97,528 97,528 0
367.00.00 TRAFFIC SAFETY DONATIONS 2,000 1,304 696367.40.00 LOCAL 2163 GRANT FUNDS 14,040 13,471 569
361.10.00 INVESTMENT INTEREST 11,850 10,812 1,038
346.30.00 DWI VICTIMS PANEL 7,000 7,110 -110346.40.00 MH INPATIENT SAVINGS 5,452 5,661 -209
337.07.00 BOCC WALLA WALLA GRANT 15,000 14,975 25337.09.00 IN LIEU TAXES - LOCAL 0 3 -3
334.04.68 DEVELOPMENTAL DISABILITIES PROGRAMS 910,639 726,676 183,963336.06.94 PRESCOTT 2% 9,143 13,042 -3,899
334.04.20 DOC HOUSING & ESSENTIAL NEEDS 384,869 317,285 67,584334.04.66 DBHR - MARIJUANA PREV - STATE 120,650 73,387 47,263
333.93.24 DSHS BEHAVIORAL HEALTH 24,050 25,549 -1,499333.93.95 MENTAL HEALTH FEDERAL RCL 47,142 56,791 -9,649
333.14.22 CTED/CDBG PUBLIC SERVICE 47,590 46,689 901333.20.60 NATIONAL HIGHWAY TRAFFIC SAFETY 32,184 40,656 -8,472
67
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
397.00.00 OPERATING TRANSFERS IN 29,000 28,792 208
336.01.29 JUDICIAL SALARY CONTRIBUTION-STATE 28,876 28,339 537341.43.01 CITY OF COLLEGE PLACE 62,300 41,753 20,547
134 R/E TAX ADMIN ASSISTANCE FUND REVENUE SUBTOTAL 70,350 73,236 -2,886
135 TRIAL COURT IMPROVEMENT FUND308.30.00 BEGINNING FUND BALANCE-RESTRICTED 153,423 174,921 -21,498
341.42.00 TREASURERS' FEES - OTHER 15,000 0 15,000361.10.00 INVESTMENT INTEREST 150 543 -393
318.36.00 REET - ONE HALF PERCENT 0 5,435 -5,435336.00.97 REAL ESTATE AND PROPERTY TAX ADMIN 0 12,009 -12,009
134 R/E TAX ADMIN ASSISTANCE FUND308.30.00 BEGINNING FUND BALANCE-RESTRICTED 55,200 55,248 -48
369.91.00 OTHER MISC 20,000 33,001 -13,001132 ELECTION EQUIPMENT RES REVENUE SUBTOTAL 205,000 219,628 -14,628
132 ELECTION EQUIPMENT RES308.40.00 BEGINNING FUND BALANCE-COMMITTED 185,000 186,627 -1,627
369.91.00 OTHER MISC 500 500 0128 WW NOXIOUS WEED CNTL REVENUE SUBTOTAL 148,430 153,173 -4,743
311.10.00 REAL & PERS PROP TAX 32,000 32,170 -170361.10.00 INVESTMENT INTEREST 930 1,078 -148
128 WW NOXIOUS WEED CNTL308.30.00 BEGINNING FUND BALANCE-RESTRICTED 115,000 119,426 -4,426
361.10.00 INVESTMENT INTEREST 0 1,186 -1,186127 STORMWATER MGMT UTILITY DIST REVENUE SUBTOTAL 980,000 1,003,388 -23,388
334.03.10 DEPT OF ECOLOGY 100,000 25,000 75,000343.10.00 STORMWATER UTILITY FEE 200,000 230,279 -30,279
126 MILL CREEK FLOOD CONTROL REVENUE SUBTOTAL 720,500 752,782 -32,282
127 STORMWATER MGMT UTILITY DIST308.30.00 BEGINNING FUND BALANCE-RESTRICTED 680,000 746,923 -66,923
311.10.00 REAL & PERS PROP TAX 150,000 146,276 3,724361.10.00 INVESTMENT INTEREST 500 697 -197
124 YOUTH SPECIAL SERVICES REVENUE SUBTOTAL 389,700 382,343 7,357
126 MILL CREEK FLOOD CONTROL308.30.00 BEGINNING FUND BALANCE-RESTRICTED 570,000 605,810 -35,810
347.30.00 ROPES COURSE USE FEE 3,000 1,900 1,100369.91.00 OTHER MISCELLANEOUS REVENUE 17,700 3,694 14,006
334.04.60 DEPT OF SOCIAL AND HEALTH SERVICES 204,600 198,543 6,057342.70.00 COLUMBIA COUNTY 6,700 5,254 1,446
334.01.20 BECCA BILL FUNDING 59,700 56,379 3,321334.04.20 DEPT OF COMMERCE - STREET YOUTH GRANT 0 40,637 -40,637
333.93.55 STREET YOUTH SERVICES FUNDS 38,000 0 38,000
68
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
361.19.00 INVESTMENT FEES 55,997 67,278 -11,281
010 COMMUNITY OUTREACH REVENUE SUBTOTAL 455,500 463,405 -7,905
152 INVESTMENT POOL308.30.00 BEGINNING FUND BALANCE-RESTRICTED 35,323 34,951 372
361.10.00 INVESTMENT INTEREST 1,500 1,934 -434397.00.00 OPERATING TRANSFERS IN 234,000 234,000 0
010 COMMUNITY OUTREACH308.50.00 BEGINNING FUND BALANCE-ASSIGNED 220,000 227,471 -7,471
381.20.00 LOAN REPAYMENT RECEIVED 22,000 22,222 -222150 WWCO PUBLIC FAC IMPROV FUND REVENUE SUBTOTAL 3,727,333 4,354,879 -627,546
313.18.00 RURAL COUNTY SALES TAX-COUNTY 700,000 886,199 -186,199361.40.00 INTEREST ON LOAN-PORT 5,333 9,333 -4,000
148 911 ENHNCD/PUB COM BLDG REVENUE SUBTOTAL 783,990 765,986 18,004
150 WWCO PUBLIC FAC IMPROV FUND308.30.00 BEGINNING FUND BALANCE-RESTRICTED 3,000,000 3,437,124 -437,124
361.40.00 SALES TAX INTEREST - COUNTY 0 333 -333369.91.00 OTHER MISC 0 239 -239
313.65.00 CO ENHANCED 911 - VOIP 50,500 62,865 -12,365334.01.80 WIRELINE OPERATIONS 299,240 263,955 35,285
313.63.00 ENHNCD 911/WIRELINE ACCESS LINES 100,320 69,427 30,893313.64.00 ENHNCD 911/WIRELESS ACCESS LINES 333,930 362,849 -28,919
147 EMS TAXES REVENUE SUBTOTAL 2,973,626 2,673,977 299,649
148 911 ENHNCD/PUB COM BLDG308.30.00 BEGINNING FUND BALANCE-RESTRICTED 0 6,319 -6,319
337.09.00 IN LIEU TAXES - LOCAL 70 68 2397.00.00 OPERATING TRANSFER IN - EMG MEDICAL 121,123 61,123 60,000
317.40.00 PRIVATE TIMBER HARVEST TAXES 0 258 -258332.15.60 U S FISH & WILDLIFE SERVICE 250 239 11
311.10.00 PROPERTY TAXES - TAX TITLE PROPERTY 2,791,106 2,547,841 122,363317.20.00 LEASEHOLD EXCISE TAX 18,408 21,778 -3,370
147 EMS TAXES308.30.00 BEGINNING FUND BALANCE-RESTRICTED 42,669 42,670 -1
369.91.01 EMS LEVY 160,060 120,901 39,159146 EMERGENCY MEDICAL SERVICES REVENUE SUBTOTAL 275,968 236,810 39,158
010 SUP COURT & INDIGENT DEFENSE EMERG FUND REVENUE SUBTOTAL
545,296 543,838 1,458
146 EMERGENCY MEDICAL SERVICES308.40.00 BEGINNING FUND BALANCE-COMMITTED 115,908 115,908 0
010 SUP COURT & INDIGENT DEFENSE EMERG FUND308.50.00 BEGINNING FUND BALANCE-ASSIGNED 545,296 543,838 1,458
135 TRIAL COURT IMPROVEMENT FUND REVENUE SUBTOTAL 273,599 273,805 -206
69
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
193 BOATING SAFETY
367.00.00 PRIVATE CONTRIBUTIONS FEE 1,750 0 1,750192 DARE/GREAT PROGRAMS REVENUE SUBTOTAL 2,850 3,079 -229
192 DARE/GREAT PROGRAMS308.30.00 BEGINNING FUND BALANCE-RESTRICTED 1,100 3,079 -1,979
367.19.00 DONATIONS & CONTRIBUTIONS 1,000 0 1,000191 REWARD REVENUE SUBTOTAL 12,000 11,000 1,000
191 REWARD308.30.00 BEGINNING FUND BALANCE-RESTRICTED 11,000 11,000 0
369.90.00 FEE FOR SERVICE - WORK CREW 1,000 0 1,000190 JAIL INMATE WELFARE REVENUE SUBTOTAL 319,050 328,824 -9,774
361.10.00 INVESTMENT INTEREST 50 2 48367.00.00 PRIVATE CONTRIBUTIONS FEE 30,000 36,451 -6,451
190 JAIL INMATE WELFARE308.40.00 BEGINNING FUND BALANCE-COMMITTED 288,000 292,370 -4,370
341.27.00 COUNTY PORTION HOMELESS HOUSING 234,000 245,344 -11,344161 HOMELESS HOUSING REVENUE SUBTOTAL 381,660 395,176 -13,516
161 HOMELESS HOUSING308.30.00 BEGINNING FUND BALANCE-RESTRICTED 147,660 149,833 -2,173
341.26.00 CO PORTION LOW INCOME HOUSING FEE 44,150 46,187 -2,037160 WW CO LOW INCOME HOUSING REVENUE SUBTOTAL 78,150 88,260 -10,110
160 WW CO LOW INCOME HOUSING308.30.00 BEGINNING FUND BALANCE-RESTRICTED 34,000 42,073 -8,073
341.42.00 TREASURERS' FEES - OTHER 0 886 -886156 COUNTY TREASURER SERVICE FUND REVENUE SUBTOTAL 0 4,115 -4,115
010 LEOFF I FUND REVENUE SUBTOTAL 388,200 471,160 -82,960
156 COUNTY TREASURER SERVICE FUND308.30.00 BEGINNING FUND BALANCE-RESTRICTED 0 3,229 -3,229
361.10.00 INVESTMENT INTEREST 1,200 2,579 -1,379397.00.00 OPERATING TRANSFERS IN 170,000 170,000 0
010 LEOFF I FUND308.50.00 BEGINNING FUND BALANCE-ASSIGNED 217,000 298,581 -81,581
361.10.00 INVESTMENT INTEREST 4,500 6,608 -2,108010 CE MEDICAL INSURANCE RESERVE REVENUE SUBTOTAL 764,500 772,500 -8,000
152 INVESTMENT POOL REVENUE SUBTOTAL 91,320 667,143 -575,823
010 CE MEDICAL INSURANCE RESERVE308.50.00 BEGINNING FUND BALANCE-ASSIGNED 760,000 765,893 -5,893
381.20.00 LOAN REPAYMENT RECEIVED 0 564,914 -564,914
70
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
361.10.00 INVESTMENT INTEREST 5,000 6,009 -1,009306 CAPITAL IMPROVEMENTS REVENUE SUBTOTAL 661,000 702,551 -41,551
306 CAPITAL IMPROVEMENTS308.50.00 BEGINNING FUND BALANCE-ASSIGNED 656,000 696,542 -40,542
362.50.00 911 PUB COM BLDG 10,000 10,000 0305 PUBLIC COMMUNICATIONS BLDG REVENUE SUBTOTAL 10,000 23,653 -13,653
305 PUBLIC COMMUNICATIONS BLDG308.40.00 BEGINNING FUND BALANCE-COMMITTED 0 13,653 -13,653
397.00.00 OPERATING TRANSFERS IN 50,000 50,000 0304 FAIRGROUNDS BUILDING FUND REVENUE SUBTOTAL 176,834 249,269 -72,435
334.02.10 DEPT OF AG GRANT 100,000 90,000 10,000361.10.00 INVESTMENT INTEREST 0 309 -309
304 FAIRGROUNDS BUILDING FUND308.50.00 BEGINNING FUND BALANCE-ASSIGNED 26,834 108,960 -82,126
301 CURRENT EXPENSE BUILDING REVENUE SUBTOTAL 3,355,095 2,484,783 870,312
303 JUVENILE DETENTION BLDG303 JUVENILE DETENTION BLDG REVENUE SUBTOTAL 0 0 0
381.10.00 LOANS RECEIVED FROM OTHER FUNDS 1,400,000 1,400,000 0397.00.00 OPERATING TRANSFERS IN - WWCO - PUB FAC 395,095 395,095 0
318.34.00 REET 250,000 298,834 -48,834361.10.00 INVESTMENT INTEREST 10,000 12,208 -2,208
300 LAW & JUSTICE BUILDING REVENUE SUBTOTAL 691,000 662,977 28,023
301 CURRENT EXPENSE BUILDING308.40.00 BEGINNING FUND BALANCE-COMMITTED 1,300,000 378,645 921,355
362.50.00 PATHWAYS BLDG LEASE 10,000 6,000 4,000397.00.00 OPERATING TRANSFERS IN - L & J 281,000 281,000 0
300 LAW & JUSTICE BUILDING308.50.00 BEGINNING FUND BALANCE-ASSIGNED 400,000 375,977 24,023
311.10.00 REAL & PERS PROP TAX 0 203 -203203 JUVENILE DETENTION DEBT SERV REVENUE SUBTOTAL 0 25,247 -25,247
203 JUVENILE DETENTION DEBT SERV308.30.00 BEGINNING FUND BALANCE-RESTRICTED 0 25,044 -25,044
357.24.00 RESTITUTION 10,000 4,561 5,439194 SHERIFF'S DRUG INVESTIGATIVE FUND REVENUE SUBTOTAL 25,308 28,132 -2,824
194 SHERIFF'S DRUG INVESTIGATIVE FUND308.30.00 BEGINNING FUND BALANCE-RESTRICTED 15,308 23,570 -8,262
336.00.84 BOATING SAFETY - WA ST PARKS - BOAT FEES 7,500 8,178 -678193 BOATING SAFETY REVENUE SUBTOTAL 48,500 59,535 -11,035
308.30.00 BEGINNING FUND BALANCE-RESTRICTED 41,000 51,357 -10,357
71
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
348.80.45 W W FRONTIER DAYS 3,728 3,728 0
348.80.32 EMERGENCY MANAGEMENT 3,398 3,398 0348.80.35 EMS 1,233 1,232 1
348.80.12 NOXIOUS WEED CONTROL 524 524 0348.80.25 COURT SERVICES 13,130 13,130 0
308.89.00 BEGINNING FUND BALANCE-UNRESERVED 175,000 -247,039 422,039348.80.01 CURRENT EXPENSE CHARGES 568,953 569,279 -326
505 TECHNOLOGY SERVICES308.60.00 NET INVESTMENT IN CAPITAL ASSETS-BEGIN 0 165,706 -165,706
348.50.00 INTERFUND REIMBURsem*nTS 115,000 15,081 99,919504 CO UNEMPLOYMENT COMP REVENUE SUBTOTAL 120,500 20,586 99,914
503 RISK MANAGEMENT REVENUE SUBTOTAL 992,000 930,268 61,732
504 CO UNEMPLOYMENT COMP308.89.00 BEGINNING FUND BALANCE-UNRESERVED 5,500 5,505 -5
372.00.00 INSURANCE RECOVERIES 440,000 382,579 57,421369.91.00 OTHER NON-REVENUE-SPEC EVENT PREM 2,000 5,020 -3,020
337.73.00 WA COUNTIES RISK POOL 0 1,274 -1,274348.89.00 MISC NON-CE DEPT REIMBURsem*nT 150,000 103,932 46,068
502 EQUIP RENTAL & REVOLVING REVENUE SUBTOTAL 6,296,800 12,843,190 -6,546,390
503 RISK MANAGEMENT308.89.00 BEGINNING FUND BALANCE-UNRESERVED 400,000 437,463 -37,463
379.00.00 INTERFUND CAPITAL CONTRIBUTION 0 9,085 -9,085395.10.00 DISPOSITION OF CAPITAL ASSETS 300,000 185,306 114,694
361.10.00 INVESTMENT INTEREST 1,000 334 666369.10.00 SALE OF SURPLUS 0 63 -63
348.00.03 CENTRAL STORES SERVICES 750,000 484,870 265,130348.00.04 MECHANICAL SHOP 3,500 3,145 355
308.89.00 BEGINNING FUND BALANCE-UNRESERVED 2,600,000 2,706,019 -106,019348.00.01 EQUIPMENT RENTAL 2,642,300 2,351,020 291,280
502 EQUIP RENTAL & REVOLVING308.60.00 NET INVESTMENT IN CAPITAL ASSETS-BEGIN 0 7,103,348 -7,103,348
362.50.00 LEASES - LONG TERM 320,091 322,584 -2,493319 HUMAN SERVICES CAPITAL PROJECTS REVENUE SUBTOTAL 427,942 -977,116 1,405,058
308.90.00 BEGINNING FUND BALANCE-UNASSIGNED 0 -1,300,889 1,300,889361.10.00 INVESTMENT INTEREST 2,395 1,188 1,207
319 HUMAN SERVICES CAPITAL PROJECTS308.40.00 BEGINNING FUND BALANCE-COMMITTED 105,456 0 105,456
361.10.00 INVESTMENT INTEREST 500 286 214307 CE VEHICLE REVENUE SUBTOTAL 61,500 61,258 242
307 CE VEHICLE308.50.00 BEGINNING FUND BALANCE-ASSIGNED 61,000 60,971 29
72
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY REVENUES ESTIMATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION ESTIMATED
81,804,435 87,570,176 -5,765,741
397.00.00 OPERATING TRANSFERS IN - TECH SERVICES 175,000 175,000 0506 TECHNOLOGY SERVICES CAP FUND REVENUE SUBTOTAL 451,872 751,414 -299,542
308.89.00 BEGINNING FUND BALANCE-UNRESERVED 220,000 269,138 -49,138348.80.00 NON CE DEPT - MICRO SOFT LICENSE 56,872 56,872 0
506 TECHNOLOGY SERVICES CAP FUND308.60.00 NET INVESTMENT IN CAPITAL ASSETS-BEGIN 0 250,404 -250,404
395.10.00 DISPOSITION OF CAPITAL ASSETS 0 -90,341 90,341505 TECHNOLOGY SERVICES REVENUE SUBTOTAL 791,023 448,903 342,120
348.80.60 PROSECUTING ATTORNEY/CHILD SUPPORT 2,469 2,469 0369.91.00 OTHER MISC 0 4,557 -4,557
348.80.52 HUMAN SERVICES 2,254 0 2,254348.80.55 COMMUNITY DEVELOPMENT 3,906 3,580 326
348.80.50 PUBLIC HEALTH 16,428 18,681 -2,253
73
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
594.14.64 MAJOR EQUIPMENT 7,100 7,078 22
514.23.48 REPAIRS & MAINTENANCE 5,300 5,482 -182514.23.49 MISCELLANEOUS 2,640 2,631 9
514.23.44 ADVERTISING 310 306 4514.23.45 OPERATING RENTALS & LEASES 300 298 2
514.23.42 COMMUNICATIONS 8,000 8,268 -268514.23.43 TRAVEL 2,800 2,862 -62
514.23.35 SMALL TOOLS AND MINOR EQUIPMENT 4,150 5,007 -857514.23.41 PROFESSIONAL SERVICES 300 284 16
514.23.21 OTHER BENEFITS 108,687 104,444 4,243514.23.31 OFFICE & OPERATING SUPPLIES 8,000 6,961 1,039
4,098514.23.12 OVERTIME 1,500 1,438 62
00500 500 - AUDITOR514.23.11 REGULAR SALARIES & WAGES 259,936 255,838
594.14.64 MAJOR EQUIPMENT 0 2,609 -2,60900400 400 - ASSESSOR SUBTOTAL 938,444 925,897 12,547
514.24.48 REPAIRS & MAINTENANCE 54,380 50,774 3,606514.24.49 MISCELLANEOUS 9,500 7,446 2,054
514.24.43 TRAVEL 5,000 4,656 344514.24.44 ADVERTISING 0 491 -491
514.24.35 SMALL TOOLS AND MINOR EQUIPMENT 0 3,148 -3,148514.24.42 COMMUNICATIONS 9,000 14,202 -5,202
514.24.21 OTHER BENEFITS 269,494 262,609 6,885514.24.31 OFFICE & OPERATING SUPPLIES 7,000 2,741 4,259
13,112514.24.13 EXTRA LABOR 0 6,263 -6,263
00400 400 - ASSESSOR514.24.11 REGULAR SALARIES & WAGES 584,070 570,958
1,08200300 300 - ALCOHOLIC TREATMENT SUBTOTAL 2,500 1,418 1,082
00300 300 - ALCOHOLIC TREATMENT566.00.49 MISCELLANEOUS 2,500 1,418
594.71.64 MAJOR EQUIPMENT 0 1,598 -1,59800100 100 - AGRICULTURIST SUBTOTAL 198,774 177,278 21,496
571.20.48 REPAIRS & MAINTENANCE 2,600 2,674 -74571.20.49 MISCELLANEOUS 4,000 1,762 2,238
571.20.43 TRAVEL 2,000 927 1,073571.20.45 OPERATING RENTALS & LEASES 1,000 1,084 -84
571.20.41 PROFESSIONAL SERVICES 83,123 74,622 8,501571.20.42 COMMUNICATIONS 2,980 3,367 -387
571.20.21 OTHER BENEFITS 25,533 23,006 2,527571.20.31 OFFICE & OPERATING SUPPLIES 8,400 5,664 2,736
6,314571.20.13 EXTRA LABOR 10,000 9,749 251
00100 100 - AGRICULTURIST571.20.11 REGULAR SALARIES & WAGES 59,138 52,824
5,365,484 -950,43700058 58-CURRENT EXP END FUND BAL SUBTOTAL 4,415,047 5,365,484 -950,437
010 CURRENT EXPENSE 00058 58-CURRENT EXP END FUND BAL508.90.00 ENDING FUND BALANCE-UNASSIGNED 4,415,047
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
74
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
521.10.31 OFFICE & OPERATING SUPPLIES 225 0 225
521.10.11 REGULAR SALARIES & WAGES 2,200 2,319 -119521.10.21 OTHER BENEFITS 190 196 -6
00600 600 - BOARD OF EQUALIZATION SUBTOTAL 23,640 22,871 769
00800 800 - CIVIL SERVICE COMMISSION
514.24.43 TRAVEL 0 117 -117514.24.53 EXTERNAL TAXES & OPERAT ASMNTS 500 0 500
514.24.31 OFFICE & OPERATING SUPPLIES 100 0 100514.24.42 COMMUNICATIONS 20 21 -1
-33514.24.21 OTHER BENEFITS 7,202 6,882 320
00600 600 - BOARD OF EQUALIZATION514.24.11 REGULAR SALARIES & WAGES 15,818 15,851
514.81.49 MISCELLANEOUS 400 56 34400530 530 - VEHICLE LICENSING SUBTOTAL 246,068 241,760 4,308
514.81.42 COMMUNICATIONS 15,500 13,482 2,018514.81.43 TRAVEL 500 289 211
514.81.21 OTHER BENEFITS 77,441 76,087 1,354514.81.31 OFFICE & OPERATING SUPPLIES 1,600 1,810 -210
-274514.81.13 EXTRA LABOR 1,000 135 865
00530 530 - VEHICLE LICENSING514.81.11 REGULAR SALARIES & WAGES 149,627 149,901
514.90.49 MISCELLANEOUS 700 758 -5800520 520 - VOTER REGISTRATION SUBTOTAL 121,756 109,107 12,649
514.90.43 TRAVEL 1,000 987 13514.90.48 REPAIRS & MAINTENANCE 19,000 16,610 2,390
514.90.41 PROFESSIONAL SERVICES 200 0 200514.90.42 COMMUNICATIONS 6,000 5,969 31
514.90.21 OTHER BENEFITS 27,595 25,633 1,962514.90.31 OFFICE & OPERATING SUPPLIES 3,000 1,243 1,757
514.90.11 REGULAR SALARIES & WAGES 56,661 56,735 -74514.90.13 EXTRA LABOR 7,600 1,171 6,429
00510 510 - ELECTIONS SUBTOTAL 321,776 286,595 35,182
00520 520 - VOTER REGISTRATION
514.40.48 REPAIRS & MAINTENANCE 30,000 27,248 2,752514.40.49 MISCELLANEOUS 41,000 40,593 407
514.40.44 ADVERTISING 2,700 910 1,790514.40.45 OPERATING RENTALS & LEASES 200 0 200
514.40.42 COMMUNICATIONS 30,000 22,536 7,464514.40.43 TRAVEL 3,700 2,007 1,693
514.40.35 SMALL TOOLS AND MINOR EQUIPMENT 3,750 4,644 -894514.40.41 PROFESSIONAL SERVICES 100,000 89,246 10,754
514.40.21 OTHER BENEFITS 30,855 30,406 449514.40.31 OFFICE & OPERATING SUPPLIES 15,000 3,076 11,924
-46514.40.12 OVERTIME 0 1,310 -1,310
00510 510 - ELECTIONS514.40.11 REGULAR SALARIES & WAGES 64,571 64,617
00500 500 - AUDITOR SUBTOTAL 409,023 400,897 8,126
75
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
01020 1020-PERSONNEL SUBTOTAL 263,942 203,655 60,287
518.10.48 REPAIRS & MAINTENANCE 1,749 1,759 -10518.10.49 MISCELLANEOUS 2,435 1,180 1,255
518.10.43 TRAVEL 1,750 3,980 -2,230518.10.44 ADVERTISING 500 1,115 -615
518.10.41 PROFESSIONAL SERVICES 88,000 43,791 44,209518.10.42 COMMUNICATIONS 500 674 -174
518.10.31 OFFICE & OPERATING SUPPLIES 1,500 1,372 128518.10.35 SMALL TOOLS AND MINOR EQUIPMENT 1,000 310 690
518.10.11 REGULAR SALARIES & WAGES 118,908 107,939 10,969518.10.21 OTHER BENEFITS 47,600 41,534 6,066
01015 1015 - FAIR MANAGER SUBTOTAL 80,008 80,007 1
01020 1020-PERSONNEL
0573.70.21 OTHER BENEFITS 20,296 20,296 0
01015 1015 - FAIR MANAGER573.70.11 REGULAR SALARIES & WAGES 59,712 59,712
19,81701010 1010-COMMISS CDBG GRANT SUBTOTAL 110,000 90,183 19,817
01010 1010-COMMISS CDBG GRANT511.60.41 PROFESSIONAL SERVICES 110,000 90,183
511.60.49 MISCELLANEOUS 1,000 1,021 -2101000 1000 - COMMISSIONERS SUBTOTAL 421,572 417,488 4,084
511.60.46 INSURANCE 700 340 360511.60.48 REPAIRS & MAINTENANCE 2,500 2,131 369
511.60.43 TRAVEL 9,500 7,653 1,847511.60.45 OPERATING RENTALS & LEASES 100 0 100
511.60.31 OFFICE & OPERATING SUPPLIES 1,000 1,440 -440511.60.42 COMMUNICATIONS 1,000 694 306
-190511.60.21 OTHER BENEFITS 112,310 110,557 1,753
01000 1000 - COMMISSIONERS511.60.11 REGULAR SALARIES & WAGES 293,462 293,652
594.12.64 MAJOR EQUIPMENT 12,000 11,010 99000900 900 - CLERK SUBTOTAL 570,514 559,837 10,677
512.30.48 REPAIRS & MAINTENANCE 6,700 3,165 3,535512.30.49 MISCELLANEOUS 3,700 3,290 410
512.30.42 COMMUNICATIONS 12,500 11,080 1,420512.30.43 TRAVEL 3,000 2,782 218
512.30.21 OTHER BENEFITS 161,169 157,043 4,126512.30.31 OFFICE & OPERATING SUPPLIES 10,000 13,228 -3,228
512.30.11 REGULAR SALARIES & WAGES 356,630 353,992 2,638512.30.13 EXTRA LABOR 4,815 4,248 567
00800 800 - CIVIL SERVICE COMMISSION SUBTOTAL 12,725 7,683 5,042
00900 900 - CLERK
521.10.44 ADVERTISING 310 0 310521.10.49 MISCELLANEOUS 50 220 -170
521.10.42 COMMUNICATIONS 25 0 25521.10.43 TRAVEL 225 478 -253
521.10.41 PROFESSIONAL SERVICES 9,500 4,471 5,030
76
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
512.40.49 MISCELLANEOUS 7,900 4,426 3,47401600 1600 - DISTRICT COURT-WW SUBTOTAL 838,922 830,557 8,365
512.40.45 OPERATING RENTALS & LEASES 8,000 7,754 246512.40.48 REPAIRS & MAINTENANCE 3,000 3,022 -22
512.40.43 TRAVEL 4,000 2,323 1,677512.40.44 ADVERTISING 0 491 -491
512.40.41 PROFESSIONAL SERVICES 19,844 27,867 -8,023512.40.42 COMMUNICATIONS 5,000 3,378 1,622
512.40.31 OFFICE & OPERATING SUPPLIES 7,700 6,661 1,039512.40.35 SMALL TOOLS AND MINOR EQUIPMENT 1,500 0 1,500
512.40.13 EXTRA LABOR 3,300 380 2,920512.40.21 OTHER BENEFITS 210,323 207,996 2,327
512.40.11 REGULAR SALARIES & WAGES 565,555 565,699 -144512.40.12 OVERTIME 2,800 559 2,241
01400 1400 - FACILITIES MAINTENANCE SUBTOTAL 731,210 672,312 58,898
01600 1600 - DISTRICT COURT-WW
518.30.47 PUBLIC UTILITIES SERVICES 225,000 214,427 10,573518.30.48 REPAIRS & MAINTENANCE 98,000 97,890 110
518.30.35 SMALL TOOLS AND MINOR EQUIPMENT 2,500 1,651 849518.30.42 COMMUNICATIONS 9,325 7,215 2,110
518.30.31 OFFICE & OPERATING SUPPLIES 29,000 23,330 5,670518.30.32 FUEL CONSUMED 1,000 189 811
518.30.13 EXTRA LABOR 4,800 3,503 1,297518.30.21 OTHER BENEFITS 117,190 105,715 11,475
24,424518.30.12 OVERTIME 2,500 922 1,578
01400 1400 - FACILITIES MAINTENANCE518.30.11 REGULAR SALARIES & WAGES 241,895 217,471
563.20.49 MISCELLANEOUS 650 1,328 -67801200 1200 - CORONER SUBTOTAL 226,801 210,028 16,773
563.20.43 TRAVEL 1,450 507 943563.20.48 REPAIRS & MAINTENANCE 1,750 1,759 -9
563.20.41 PROFESSIONAL SERVICES 71,650 63,482 8,168563.20.42 COMMUNICATIONS 2,000 1,428 572
563.20.21 OTHER BENEFITS 33,431 31,266 2,165563.20.31 OFFICE & OPERATING SUPPLIES 4,000 10,936 -6,936
0563.20.13 EXTRA LABOR 36,311 23,764 12,547
01200 1200 - CORONER563.20.11 REGULAR SALARIES & WAGES 75,559 75,559
522.30.49 MISCELLANEOUS 221,500 122,449 99,05101100 1100 - BURN CONTROL SUBTOTAL 221,500 122,449 99,051
01030 1030 - COMM - LEOFF I SUBTOTAL 215,000 111,985 103,015
01100 1100 - BURN CONTROL
521.10.41 PROFESSIONAL SERVICES 115,000 10,493 104,507521.10.42 COMMUNICATIONS 0 3 -3
521.10.21 OTHER BENEFITS 85,000 86,640 -1,640521.10.31 OFFICE & OPERATING SUPPLIES 15,000 14,849 151
01030 1030 - COMM - LEOFF I
77
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
521.22.21 OTHER BENEFITS 0 63,362 -63,362
521.10.11 REGULAR SALARIES & WAGES 319,079 316,511 2,568521.10.12 OVERTIME 506 12,198 -11,692
03300 3300 - PROSECUTING ATTORNEY SUBTOTAL 1,155,381 1,094,631 60,750
03400 3400 - SHERIFF-ADMINSTRATION
515.30.48 REPAIRS & MAINTENANCE 10,000 4,895 5,105515.30.49 MISCELLANEOUS 11,000 5,587 5,413
515.30.45 OPERATING RENTALS & LEASES 1,000 674 326515.30.46 INSURANCE 340 0 340
515.30.43 TRAVEL 5,000 7,413 -2,413515.30.44 ADVERTISING 500 0 500
515.30.41 PROFESSIONAL SERVICES 15,000 17,614 -2,614515.30.42 COMMUNICATIONS 7,000 10,647 -3,647
515.30.21 OTHER BENEFITS 295,577 278,114 17,463515.30.31 OFFICE & OPERATING SUPPLIES 12,000 10,876 1,124
13,860515.30.13 EXTRA LABOR 32,000 6,707 25,293
03300 3300 - PROSECUTING ATTORNEY515.30.11 REGULAR SALARIES & WAGES 765,964 752,104
511.60.49 MISCELLANEOUS 149,985 153,232 -3,247
03200 3200 - MISCELLANEOUS SUBTOTAL 1,661,907 1,446,308 215,599
511.60.46 INSURANCE 410,000 296,362 113,638511.60.48 REPAIRS & MAINTENANCE 4,350 683 3,667
511.60.44 ADVERTISING 2,000 1,158 842511.60.45 OPERATING RENTALS & LEASES 410,844 406,847 3,997
511.60.35 SMALL TOOLS AND MINOR EQUIPMENT 0 936 -936511.60.41 PROFESSIONAL SERVICES 653,478 508,651 144,827
511.60.21 OTHER BENEFITS 30,000 14,968 15,032511.60.31 OFFICE & OPERATING SUPPLIES 1,250 109 1,141
03100 3100 - LAW LIBRARY SUBTOTAL 44,603 44,408 195
03200 3200 - MISCELLANEOUS
512.21.31 OFFICE & OPERATING SUPPLIES 30,407 30,274 133512.21.42 COMMUNICATIONS 50 0 50
0512.21.21 OTHER BENEFITS 2,295 2,284 11
03100 3100 - LAW LIBRARY512.21.11 REGULAR SALARIES & WAGES 11,851 11,851
515.91.41 PROFESSIONAL SERVICES 919,552 878,771 40,78103000 3000 - INDIGENT LEGAL SERVICES SUBTOTAL 919,552 878,771 40,781
01700 1700 - HORTI PEST/DISEASE BRD SUBTOTAL 4,025 3,125 900
03000 3000 - INDIGENT LEGAL SERVICES
553.10.44 ADVERTISING 100 0 100553.10.49 MISCELLANEOUS 100 0 100
553.10.42 COMMUNICATIONS 200 0 200553.10.43 TRAVEL 400 178 222
875553.10.41 PROFESSIONAL SERVICES 2,000 2,597 -597
01700 1700 - HORTI PEST/DISEASE BRD553.10.31 OFFICE & OPERATING SUPPLIES 1,225 350
78
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
521.22.31 OFFICE & OPERATING SUPPLIES 50 82 -32
-1,518521.22.21 OTHER BENEFITS 1,643 1,873 -230
03440 3440-SHERIFF-SAFE BOATING PROGRAM521.22.12 OVERTIME 10,946 12,464
521.23.21 OTHER BENEFITS 18,652 7,685 10,96703430 3430-SHERIFF-PATROL SPECIAL UNITS SUBTOTAL 57,503 26,995 30,508
521.23.11 REGULAR SALARIES & WAGES 38,345 14,991 23,354521.23.12 OVERTIME 506 4,319 -3,813
03420 3420-SHERIFF-PATROL SUBTOTAL 1,501,908 1,512,725 -10,817
03430 3430-SHERIFF-PATROL SPECIAL UNITS
594.21.64 MAJOR EQUIPMENT 0 61,803 -61,803594.22.64 MAJOR EQUIPMENT 30,800 0 30,800
521.22.48 REPAIRS & MAINTENANCE 6,500 14,209 -7,709521.22.49 MISCELLANEOUS 3,000 2,363 637
521.22.42 COMMUNICATIONS 28,700 36,807 -8,107521.22.43 TRAVEL 3,000 19 2,981
521.22.35 SMALL TOOLS AND MINOR EQUIPMENT 24,464 12,682 11,782521.22.41 PROFESSIONAL SERVICES 9,000 17,994 -8,994
521.22.31 OFFICE & OPERATING SUPPLIES 23,000 46,822 -23,822521.22.32 FUEL CONSUMED 1,000 553 447
521.22.21 OTHER BENEFITS 373,906 329,925 43,981521.22.22 UNIFORM & CLOTHING 5,270 14,927 -9,657
521.22.11 REGULAR SALARIES & WAGES 926,805 892,917 33,888521.22.12 OVERTIME 66,463 81,704 -15,241
03410 3410-SHERIFF-PATROL INVESTIGATION SUBTOTAL 291,012 233,257 57,755
03420 3420-SHERIFF-PATROL
521.21.21 OTHER BENEFITS 83,122 60,054 23,068521.21.49 MISCELLANEOUS 250 0 250
37,237521.21.12 OVERTIME 4,075 6,876 -2,801
03410 3410-SHERIFF-PATROL INVESTIGATION521.21.11 REGULAR SALARIES & WAGES 203,565 166,328
521.10.49 MISCELLANEOUS 1,000 0 1,00003409 3409-SHERIFF-PATROL ADMIN SUBTOTAL 108,505 122,700 -14,195
521.10.11 REGULAR SALARIES & WAGES 83,009 99,179 -16,170521.10.21 OTHER BENEFITS 24,496 23,521 975
03400 3400 - SHERIFF-ADMINSTRATION SUBTOTAL 495,061 482,791 12,270
03409 3409-SHERIFF-PATROL ADMIN
521.10.48 REPAIRS & MAINTENANCE 1,000 454 546521.10.49 MISCELLANEOUS 4,500 926 3,575
521.10.45 OPERATING RENTALS & LEASES 300 0 300521.10.46 INSURANCE 850 0 850
521.10.42 COMMUNICATIONS 5,950 2,925 3,025521.10.43 TRAVEL 2,000 3,730 -1,730
521.10.31 OFFICE & OPERATING SUPPLIES 7,500 11,558 -4,058521.10.41 PROFESSIONAL SERVICES 22,132 8,875 13,257
521.10.21 OTHER BENEFITS 129,744 124,812 4,932521.10.22 UNIFORM & CLOTHING 1,500 803 697
79
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
523.10.41 PROFESSIONAL SERVICES 1,000 7,258 -6,258523.10.49 MISCELLANEOUS 500 275 225
523.10.11 REGULAR SALARIES & WAGES 156,391 153,470 2,921523.10.21 OTHER BENEFITS 57,525 54,355 3,170
03500 3500 - CORRECTIONS SUBTOTAL 1,868,756 1,868,737 19
03510 3510 - CORRECTIONS ADMIN
523.60.49 MISCELLANEOUS 2,000 11,743 -9,743594.23.64 MAJOR EQUIPMENT 0 7,588 -7,588
523.60.44 ADVERTISING 1,000 2,509 -1,509523.60.48 REPAIRS & MAINTENANCE 20,000 60,230 -40,230
523.60.42 COMMUNICATIONS 5,000 6,991 -1,991523.60.43 TRAVEL 0 7,755 -7,755
523.60.35 SMALL TOOLS AND MINOR EQUIPMENT 2,000 8,198 -6,198523.60.41 PROFESSIONAL SERVICES 179,000 129,420 49,580
523.60.22 UNIFORM & CLOTHING 4,030 7,395 -3,365523.60.31 OFFICE & OPERATING SUPPLIES 57,500 89,233 -31,733
523.60.13 EXTRA LABOR 0 1,095 -1,095523.60.21 OTHER BENEFITS 503,056 468,259 34,797
57,890523.60.12 OVERTIME 62,794 93,835 -31,041
03500 3500 - CORRECTIONS523.60.11 REGULAR SALARIES & WAGES 1,032,376 974,486
521.40.49 MISCELLANEOUS 500 0 50003495 3495-SHERIFF-SEARCH AND RESCUE PROGRAM
SUBTOTAL1,500 426 1,074
876521.40.43 TRAVEL 0 302 -302
03495 3495-SHERIFF-SEARCH AND RESCUE PROGRAM521.40.31 OFFICE & OPERATING SUPPLIES 1,000 124
521.22.41 PROFESSIONAL SERVICES 1,500 207 1,29303493 3493 - SHERIFF CANINE SUBTOTAL 4,000 2,346 1,654
-639521.22.35 SMALL TOOLS AND MINOR EQUIPMENT 1,000 0 1,000
03493 3493 - SHERIFF CANINE521.22.31 OFFICE & OPERATING SUPPLIES 1,500 2,139
521.22.49 MISCELLANEOUS 0 675 -67503475 3475-SHERIFF-RESERVE DEPUTY PROGRAM
SUBTOTAL9,250 5,153 4,097
521.22.35 SMALL TOOLS AND MINOR EQUIPMENT 8,750 196 8,554521.22.45 OPERATING RENTALS & LEASES 0 1,524 -1,524
521.22.21 OTHER BENEFITS 500 1,410 -910521.22.22 UNIFORM & CLOTHING 0 1,348 -1,348
03450 3450-SHERIFF-PATROL TRAINING SUBTOTAL 18,500 16,094 2,406
03475 3475-SHERIFF-RESERVE DEPUTY PROGRAM
521.40.43 TRAVEL 3,500 2,714 786521.40.49 MISCELLANEOUS 4,500 4,512 -12
8,567521.40.41 PROFESSIONAL SERVICES 1,000 7,935 -6,935
03450 3450-SHERIFF-PATROL TRAINING521.40.31 OFFICE & OPERATING SUPPLIES 9,500 933
03440 3440-SHERIFF-SAFE BOATING PROGRAM SUBTOTAL 12,639 14,419 -1,780
80
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
010 CURRENT EXPENSE EXPENDITURE TOTAL 21,997,203 22,027,128 -29,925
597.00.00 TECH SERVICES RESERVE 1,924,770 1,920,770 4,00003900 3900 - TRANSFERS SUBTOTAL 1,924,770 1,920,770 4,000
03800 3800 - TREASURER SUBTOTAL 459,312 450,944 8,368
03900 3900 - TRANSFERS
514.22.49 MISCELLANEOUS 1,750 2,612 -862594.14.64 MAJOR EQUIPMENT 0 2,391 -2,391
514.22.44 ADVERTISING 50 976 -926514.22.48 REPAIRS & MAINTENANCE 43,716 42,805 911
514.22.42 COMMUNICATIONS 12,500 15,169 -2,669514.22.43 TRAVEL 4,000 3,042 958
514.22.35 SMALL TOOLS AND MINOR EQUIPMENT 0 8,424 -8,424514.22.41 PROFESSIONAL SERVICES 5,600 5,755 -155
514.22.21 OTHER BENEFITS 113,543 107,517 6,026514.22.31 OFFICE & OPERATING SUPPLIES 8,309 7,812 497
11,832514.22.13 EXTRA LABOR 8,220 4,650 3,570
03800 3800 - TREASURER514.22.11 REGULAR SALARIES & WAGES 261,624 249,792
512.22.41 PROFESSIONAL SERVICES 15,000 15,000 003710 3710 - COURTHOUSE FACILITATOR SUBTOTAL 15,000 15,000 0
03700 3700 - SUPERIOR COURT SUBTOTAL 614,353 589,649 24,704
03710 3710 - COURTHOUSE FACILITATOR
512.21.48 REPAIRS & MAINTENANCE 8,480 6,846 1,634512.21.49 MISCELLANEOUS 56,691 35,269 21,422
512.21.43 TRAVEL 4,240 3,725 515512.21.46 INSURANCE 706 500 206
512.21.41 PROFESSIONAL SERVICES 140,600 143,057 -2,457512.21.42 COMMUNICATIONS 3,751 2,154 1,597
512.21.21 OTHER BENEFITS 50,278 49,963 315512.21.31 OFFICE & OPERATING SUPPLIES 25,000 20,689 4,311
3,569512.21.13 EXTRA LABOR 0 6,410 -6,410
03700 3700 - SUPERIOR COURT512.21.11 REGULAR SALARIES & WAGES 324,607 321,038
523.40.49 MISCELLANEOUS 1,000 1,010 -1003530 3530 - CORRECTIONS TRAINING SUBTOTAL 8,500 8,500 0
523.40.31 OFFICE & OPERATING SUPPLIES 2,500 3,145 -645523.40.43 TRAVEL 5,000 4,344 656
03520 3520 - CORRECTIONS KITCHEN SUBTOTAL 236,528 236,528 0
03530 3530 - CORRECTIONS TRAINING
523.90.21 OTHER BENEFITS 22,065 23,459 -1,394523.90.31 OFFICE & OPERATING SUPPLIES 160,000 160,217 -217
523.90.11 REGULAR SALARIES & WAGES 51,931 52,451 -520523.90.12 OVERTIME 2,532 400 2,132
03510 3510 - CORRECTIONS ADMIN SUBTOTAL 215,416 215,358 58
03520 3520 - CORRECTIONS KITCHEN
81
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
102 WASTE MANAGEMENT EXPENDITURE TOTAL 86,825 75,419 11,406
103 EMERGENCY MANAGEMENT 10300 10300 - EMERGENCY MANAGEMENT
-15,94710298 10200 WASTE MANAGEMENT SUBTOTAL 42,525 58,472 -15,947
10298 10200 WASTE MANAGEMENT508.30.00 ENDING FUND BALANCE-RESTRICTED 42,525 58,472
553.70.49 MISCELLANEOUS 2,000 0 2,00010201 COMMUNITY LITTER CLEANUP PROGRAM
SUBTOTAL16,800 3,526 13,274
553.70.41 PROFESSIONAL SERVICES 11,500 0 11,500553.70.48 REPAIRS & MAINTENANCE 0 2,128 -2,128
1,274553.70.21 OTHER BENEFITS 800 173 627
10201 COMMUNITY LITTER CLEANUP PROGRAM553.70.11 REGULAR SALARIES & WAGES 2,500 1,226
594.53.64 MAJOR EQUIPMENT 20,000 11,262 8,73810200 10200 - WASTE MANAGEMENT SUBTOTAL 27,500 13,421 14,079
553.70.48 REPAIRS & MAINTENANCE 1,000 1,107 -107553.70.49 MISCELLANEOUS 500 51 449
553.70.31 OFFICE & OPERATING SUPPLIES 3,000 1,001 1,999553.70.32 FUEL CONSUMED 3,000 0 3,000
101 COMMUNITY DEVELOPMENT EXPENDITURE TOTAL 1,042,300 1,110,357 -68,057
102 WASTE MANAGEMENT 10200 10200 - WASTE MANAGEMENT
-68,06810198 10100-COMMUNITY DEVELOPMENT END FND BAL
SUBTOTAL208,265 276,333 -68,068
10198 10100-COMMUNITY DEVELOPMENT END FND BAL508.40.00 ENDING FUND BALANCE-COMMITTED 208,265 276,333
594.58.64 MAJOR EQUIPMENT 1,500 2,030 -53010100 10100 - COMMUNITY DEVELOPMENT SUBTOTAL 834,035 834,024 11
558.60.48 REPAIRS & MAINTENANCE 24,000 22,325 1,676558.60.49 MISCELLANEOUS 11,000 9,786 1,214
558.60.45 OPERATING RENTALS & LEASES 15,560 14,128 1,432558.60.46 INSURANCE 5,000 0 5,000
558.60.43 TRAVEL 4,000 2,607 1,393558.60.44 ADVERTISING 24,000 25,732 -1,732
558.60.41 PROFESSIONAL SERVICES 73,500 78,019 -4,519558.60.42 COMMUNICATIONS 6,500 5,267 1,233
558.60.31 OFFICE & OPERATING SUPPLIES 10,900 8,348 2,552558.60.35 SMALL TOOLS AND MINOR EQUIPMENT 1,000 1,176 -176
558.60.13 EXTRA LABOR 3,480 2,146 1,334558.60.21 OTHER BENEFITS 187,640 185,841 1,799
558.60.11 REGULAR SALARIES & WAGES 464,955 476,620 -11,665558.60.12 OVERTIME 1,000 0 1,000
101 COMMUNITY DEVELOPMENT 10100 10100 - COMMUNITY DEVELOPMENT
82
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
527.80.13 EXTRA LABOR 6,000 3,353 2,647
527.80.11 REGULAR SALARIES & WAGES 1,202,753 936,167 266,586527.80.12 OVERTIME 40,100 45,264 -5,164
105 HOTEL / MOTEL TAX EXPENDITURE TOTAL 172,000 218,454 -46,454
107 JUVENILE JUSTICE CENTER 10700 JUVENILE JUSTICE CNTR
-86,24410598 HOTEL/MOTEL ENDING FUND BALANCE SUBTOTAL 54,500 140,744 -86,244
10598 HOTEL/MOTEL ENDING FUND BALANCE508.30.00 ENDING FUND BALANCE-RESTRICTED 54,500 140,744
557.30.49 MISCELLANEOUS 42,500 42,103 39710500 10500 - HOTEL / MOTEL TAX SUBTOTAL 117,500 77,710 39,790
557.30.40 SERVICES 65,000 35,607 29,393557.30.41 PROFESSIONAL SERVICES 10,000 0 10,000
104 SHERIFFS BLOCK GRANTS EXPENDITURE TOTAL 7,834 7,851 -17
105 HOTEL / MOTEL TAX 10500 10500 - HOTEL / MOTEL TAX
-7,85110498 10498 SHERF BLCK GRNT END BAL SUBTOTAL 0 7,851 -7,851
10498 10498 SHERF BLCK GRNT END BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 0 7,851
521.10.35 SMALL TOOLS AND MINOR EQUIPMENT 7,834 0 7,83410400 10400 - SHERIFFS BLOCK GRANTS SUBTOTAL 7,834 0 7,834
103 EMERGENCY MANAGEMENT EXPENDITURE TOTAL 426,105 427,364 -1,259
104 SHERIFFS BLOCK GRANTS 10400 10400 - SHERIFFS BLOCK GRANTS
-27,77410398 10300 -EMER MNGMT END FUND BAL SUBTOTAL 71,651 99,425 -27,774
10398 10300 -EMER MNGMT END FUND BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 71,651 99,425
594.25.64 MAJOR EQUIPMENT 12,059 11,059 1,00010300 10300 - EMERGENCY MANAGEMENT SUBTOTAL 354,454 327,938 26,516
525.60.48 REPAIRS & MAINTENANCE 2,200 1,759 441525.60.49 MISCELLANEOUS 147,773 144,397 3,376
525.60.45 OPERATING RENTALS & LEASES 5,330 5,200 130525.60.46 INSURANCE 1,750 2,086 -336
525.60.43 TRAVEL 4,000 3,136 864525.60.44 ADVERTISING 1,500 524 976
525.60.41 PROFESSIONAL SERVICES 26,735 23,930 2,805525.60.42 COMMUNICATIONS 2,440 1,801 639
525.60.31 OFFICE & OPERATING SUPPLIES 2,800 2,296 504525.60.35 SMALL TOOLS AND MINOR EQUIPMENT 11,887 11,379 508
525.60.13 EXTRA LABOR 0 447 -447525.60.21 OTHER BENEFITS 40,023 35,225 4,798
525.60.11 REGULAR SALARIES & WAGES 93,957 84,698 9,259525.60.12 OVERTIME 2,000 0 2,000
83
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
523.10.31 OFFICE & OPERATING SUPPLIES 0 1,650 -1,650523.10.41 PROFESSIONAL SERVICES 0 3,442 -3,442
523.10.11 REGULAR SALARIES & WAGES 21,336 15,936 5,400523.10.21 OTHER BENEFITS 12,086 9,071 3,015
10810 10810 - LAW & JUSTICE-COURT SERVICES SUBTOTAL 313,135 309,372 3,763
10811 10811 - LAW & JUSTICE-CORRECTIONS
527.80.48 REPAIRS & MAINTENANCE 100 0 100594.27.64 MAJOR EQUIPMENT 3,000 1,479 1,521
527.80.31 OFFICE & OPERATING SUPPLIES 0 174 -174527.80.35 SMALL TOOLS AND MINOR EQUIPMENT 500 0 500
527.80.14 SHIFT DIFFERENTIAL - COURT SERVICES 1,000 1,577 -577527.80.21 OTHER BENEFITS 93,694 92,450 1,244
527.80.11 REGULAR SALARIES & WAGES 210,341 210,922 -581527.80.12 OVERTIME 4,500 2,769 1,731
10809 10809 - LAW & JUSTICE-CLERK SUBTOTAL 69,312 64,689 4,623
10810 10810 - LAW & JUSTICE-COURT SERVICES
512.30.48 REPAIRS & MAINTENANCE 4,500 36,083 -31,583594.12.64 MAJOR EQUIPMENT 42,800 3,522 39,278
512.30.31 OFFICE & OPERATING SUPPLIES 0 1,768 -1,768512.30.35 SMALL TOOLS AND MINOR EQUIPMENT 0 1,290 -1,290
512.30.11 REGULAR SALARIES & WAGES 14,225 14,260 -35512.30.21 OTHER BENEFITS 7,787 7,767 20
107 JUVENILE JUSTICE CENTER EXPENDITURE TOTAL 2,107,500 2,112,962 -5,462
108 LAW & JUSTICE 10809 10809 - LAW & JUSTICE-CLERK
508.30.00 ENDING FUND BALANCE-RESTRICTED 15,664 412,478 -396,81410798 10700-JUV JUSTICE END FUND BAL SUBTOTAL 15,664 412,478 -396,814
10700 JUVENILE JUSTICE CNTR SUBTOTAL 2,091,836 1,700,484 391,352
10798 10700-JUV JUSTICE END FUND BAL
594.27.62 BUILDINGS 0 5,720 -5,720594.27.64 MAJOR EQUIPMENT 2,000 0 2,000
527.80.48 REPAIRS & MAINTENANCE 20,000 12,481 7,519527.80.49 MISCELLANEOUS 7,500 5,201 2,299
527.80.46 INSURANCE 37,000 34,560 2,440527.80.47 PUBLIC UTILITIES SERVICES 52,000 51,658 342
527.80.44 ADVERTISING 1,500 1,401 99527.80.45 OPERATING RENTALS & LEASES 31,155 29,048 2,107
527.80.42 COMMUNICATIONS 5,200 4,776 424527.80.43 TRAVEL 7,500 3,409 4,091
527.80.35 SMALL TOOLS AND MINOR EQUIPMENT 1,000 850 150527.80.41 PROFESSIONAL SERVICES 94,603 102,137 -7,534
527.80.31 OFFICE & OPERATING SUPPLIES 45,000 38,262 6,738527.80.32 FUEL CONSUMED 100 12 88
527.80.21 OTHER BENEFITS 532,425 418,985 113,440527.80.22 UNIFORM & CLOTHING 1,500 1,276 224
527.80.14 SHIFT DIFFERENTIAL 4,500 5,924 -1,424
84
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
514.23.21 OTHER BENEFITS 3,845 3,457 388
514.23.11 REGULAR SALARIES & WAGES 6,100 6,092 8514.23.13 EXTRA LABOR 13,700 9,671 4,029
108 LAW & JUSTICE EXPENDITURE TOTAL 3,207,972 3,463,737 -255,765
109 AUDITORS M & O 10900 AUDITORS M & O
-376,48910898 10898 L & J ENDING FUND BAL SUBTOTAL 907,128 1,283,617 -376,489
10898 10898 L & J ENDING FUND BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 907,128 1,283,617
597.00.00 TRANSFER TO TECH SERVICES RESERVE FUND 200,000 175,000 25,00010856 10856 - LAW & JUSTICE-TRANSFERS SUBTOTAL 200,000 175,000 25,000
10837 10837 - LAW & JUSTICE-SUPERIOR COURT SUBTOTAL 15,000 13,608 1,392
10856 10856 - LAW & JUSTICE-TRANSFERS
-12,564594.12.64 MAJOR EQUIPMENT 15,000 1,044 13,956
10837 10837 - LAW & JUSTICE-SUPERIOR COURT512.21.35 SMALL TOOLS AND MINOR EQUIPMENT 0 12,564
521.70.48 REPAIRS & MAINTENANCE 500 0 50010835 10835 - LAW & JUSTICE-COURT SECURITY SUBTOTAL 66,363 49,981 16,382
521.70.31 OFFICE & OPERATING SUPPLIES 1,000 0 1,000521.70.42 COMMUNICATIONS 480 488 -8
521.70.11 REGULAR SALARIES & WAGES 56,965 43,436 13,529521.70.21 OTHER BENEFITS 7,418 6,057 1,361
10834 10834 - LAW & JUSTICE-SHERIFF SUBTOTAL 1,247,443 1,217,032 30,411
10835 10835 - LAW & JUSTICE-COURT SECURITY
521.22.41 PROFESSIONAL SERVICES 290,600 307,071 -16,471594.21.64 MAJOR EQUIPMENT 24,653 15,782 8,871
521.22.21 OTHER BENEFITS 254,291 238,360 15,931521.22.35 SMALL TOOLS AND MINOR EQUIPMENT 0 3,349 -3,349
521.22.11 REGULAR SALARIES & WAGES 582,511 578,862 3,649521.22.12 OVERTIME 95,388 73,608 21,780
10833 10833 - LAW & JUSTICE-PROSECUTING ATTY SUBTOTAL
356,169 318,892 37,277
10834 10834 - LAW & JUSTICE-SHERIFF
515.30.48 REPAIRS & MAINTENANCE 17,000 11,399 5,601594.15.64 MAJOR EQUIPMENT 10,000 10,909 -909
515.30.35 SMALL TOOLS AND MINOR EQUIPMENT 60,000 50,813 9,187515.30.41 PROFESSIONAL SERVICES 70,000 50,000 20,000
2,603515.30.21 OTHER BENEFITS 56,020 55,224 796
10833 10833 - LAW & JUSTICE-PROSECUTING ATTY515.30.11 REGULAR SALARIES & WAGES 143,149 140,546
523.10.49 MISCELLANEOUS 0 787 -78710811 10811 - LAW & JUSTICE-CORRECTIONS SUBTOTAL 33,422 31,547 1,875
523.10.42 COMMUNICATIONS 0 329 -329523.10.48 REPAIRS & MAINTENANCE 0 331 -331
85
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
562.00.11 REGULAR SALARIES & WAGES 209,054 188,517 20,537
111 PROS VICTIM-WITNESS EXPENDITURE TOTAL 144,083 131,994 12,089
112 PUBLIC HEALTH 11211 PUBLIC HEALTH ADMINISTRATION
508.30.00 ENDING FUND BALANCE-RESTRICTED 23,690 39,403 -15,71311198 11100-PROS VIC-WIT END FND BAL SUBTOTAL 23,690 39,403 -15,713
11100 11100 - PROS VICTIM-WITNESS SUBTOTAL 120,393 92,591 27,802
11198 11100-PROS VIC-WIT END FND BAL
515.70.42 COMMUNICATIONS 1,000 631 369515.70.43 TRAVEL 8,000 150 7,850
515.70.31 OFFICE & OPERATING SUPPLIES 3,000 646 2,354515.70.41 PROFESSIONAL SERVICES 13,000 260 12,740
515.70.11 REGULAR SALARIES & WAGES 59,767 59,926 -159515.70.21 OTHER BENEFITS 35,626 30,978 4,648
110 TREASURERS M & O EXPENDITURE TOTAL 77,865 76,214 1,651
111 PROS VICTIM-WITNESS 11100 11100 - PROS VICTIM-WITNESS
508.30.00 ENDING FUND BALANCE-RESTRICTED 40,000 51,225 -11,22511098 11000 - TREAS M&O END FUND BAL SUBTOTAL 40,000 51,225 -11,225
11000 TREASURERS M & O SUBTOTAL 37,865 24,989 12,876
11098 11000 - TREAS M&O END FUND BAL
514.22.44 ADVERTISING 4,000 45 3,955514.22.49 MISCELLANEOUS 250 625 -375
514.22.41 PROFESSIONAL SERVICES 5,000 0 5,000514.22.43 TRAVEL 1,000 81 919
514.22.11 REGULAR SALARIES & WAGES 18,047 15,788 2,259514.22.21 OTHER BENEFITS 9,568 8,450 1,118
109 AUDITORS M & O EXPENDITURE TOTAL 351,600 407,617 -56,017
110 TREASURERS M & O 11000 TREASURERS M & O
-84,52310998 10900 - AUD M & O END FUND BAL SUBTOTAL 232,955 317,478 -84,523
10998 10900 - AUD M & O END FUND BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 232,955 317,478
514.23.49 MISCELLANEOUS 10,000 10,000 010910 AUDITOR'S M&O CO PORTION SUBTOTAL 19,000 11,052 7,948
7,500514.23.48 REPAIRS & MAINTENANCE 1,500 1,052 448
10910 AUDITOR'S M&O CO PORTION514.23.41 PROFESSIONAL SERVICES 7,500 0
594.14.64 MAJOR EQUIPMENT 10,000 16,000 -6,00010900 AUDITORS M & O SUBTOTAL 99,645 79,086 20,559
514.23.41 PROFESSIONAL SERVICES 20,500 5,029 15,471514.23.48 REPAIRS & MAINTENANCE 44,000 38,270 5,730
514.23.31 OFFICE & OPERATING SUPPLIES 1,500 568 932
86
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
-2,808562.00.41 PROFESSIONAL SERVICES 2,592 2,760 -168
11224 ORAL HEALTH PROGRAM562.00.31 OFFICE & OPERATING SUPPLIES 3,050 5,858
562.00.49 MISCELLANEOUS 120 369 -24911222 MICAH PROGRAM SUBTOTAL 1,435 1,094 341
562.00.43 TRAVEL 100 119 -19562.00.45 OPERATING RENTALS & LEASES 539 582 -43
15562.00.42 COMMUNICATIONS 661 24 637
11222 MICAH PROGRAM562.00.31 OFFICE & OPERATING SUPPLIES 15 0
562.00.49 MISCELLANEOUS 175 703 -52811215 ENVIRON HEALTH PROGRAM SUBTOTAL 319,141 282,585 36,556
562.00.45 OPERATING RENTALS & LEASES 800 7,284 -6,484562.00.48 REPAIRS & MAINTENANCE 8,287 7,068 1,219
562.00.43 TRAVEL 75 1,369 -1,294562.00.44 ADVERTISING 25 1,809 -1,784
562.00.41 PROFESSIONAL SERVICES 0 2,016 -2,016562.00.42 COMMUNICATIONS 4,128 5,069 -941
562.00.31 OFFICE & OPERATING SUPPLIES 200 689 -489562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 100 37 63
562.00.11 REGULAR SALARIES & WAGES 206,397 175,376 31,021562.00.21 OTHER BENEFITS 98,954 81,166 17,788
11212 PERSONAL HEALTH PROGRAM SUBTOTAL 619,202 548,987 70,215
11215 ENVIRON HEALTH PROGRAM
562.00.48 REPAIRS & MAINTENANCE 0 241 -241562.00.49 MISCELLANEOUS 600 344 256
562.00.43 TRAVEL 200 492 -292562.00.45 OPERATING RENTALS & LEASES 81 3,634 -3,553
562.00.41 PROFESSIONAL SERVICES 0 2,016 -2,016562.00.42 COMMUNICATIONS 259 1,481 -1,222
562.00.31 OFFICE & OPERATING SUPPLIES 0 1,088 -1,088562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 50 0 50
562.00.11 REGULAR SALARIES & WAGES 423,771 376,651 47,120562.00.21 OTHER BENEFITS 194,241 163,039 31,202
11211 PUBLIC HEALTH ADMINISTRATION SUBTOTAL 480,677 365,197 115,480
11212 PERSONAL HEALTH PROGRAM
562.00.48 REPAIRS & MAINTENANCE 38,898 22,763 16,135562.00.49 MISCELLANEOUS 5,425 11,331 -5,906
562.00.45 OPERATING RENTALS & LEASES 47,739 20,218 27,521562.00.46 INSURANCE 29,377 16,215 13,162
562.00.43 TRAVEL 1,000 1,431 -431562.00.44 ADVERTISING 1,000 1,597 -597
562.00.41 PROFESSIONAL SERVICES 25,964 14,524 11,440562.00.42 COMMUNICATIONS 6,522 4,631 1,891
562.00.31 OFFICE & OPERATING SUPPLIES 1,100 6,251 -5,151562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 500 0 500
562.00.21 OTHER BENEFITS 114,098 77,718 36,380
87
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
562.00.43 TRAVEL 9,350 3,300 6,050562.00.44 ADVERTISING 5,000 0 5,000
562.00.31 OFFICE & OPERATING SUPPLIES 42,600 2,535 40,065562.00.41 PROFESSIONAL SERVICES 50,000 67,603 -17,603
11242 OBESITY SUBTOTAL 3,193 6,565 -3,372
11244 TOBACCO PREVENTION & CONTROL
562.00.45 OPERATING RENTALS & LEASES 124 285 -161562.00.49 MISCELLANEOUS 500 1,785 -1,285
562.00.42 COMMUNICATIONS 29 11 18562.00.43 TRAVEL 500 183 317
-2,276562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 15 0 15
11242 OBESITY562.00.31 OFFICE & OPERATING SUPPLIES 2,025 4,301
562.00.49 MISCELLANEOUS 30 0 3011239 OTHER COMMUNICABLE DISEASES PR SUBTOTAL 123 559 -436
562.00.43 TRAVEL 50 20 30562.00.45 OPERATING RENTALS & LEASES 13 185 -172
562.00.31 OFFICE & OPERATING SUPPLIES 10 236 -226562.00.42 COMMUNICATIONS 20 118 -98
11234 TUBERCULOSIS PROGRAM SUBTOTAL 0 576 -576
11239 OTHER COMMUNICABLE DISEASES PR
-122562.00.41 PROFESSIONAL SERVICES 0 454 -454
11234 TUBERCULOSIS PROGRAM562.00.31 OFFICE & OPERATING SUPPLIES 0 122
562.00.41 PROFESSIONAL SERVICES 0 146 -14611233 STD PROGRAM SUBTOTAL 0 146 -146
11232 IMMUNIZATION PROGRAM SUBTOTAL 0 1,363 -1,363
11233 STD PROGRAM
562.00.45 OPERATING RENTALS & LEASES 0 29 -29562.00.49 MISCELLANEOUS 0 394 -394
562.00.31 OFFICE & OPERATING SUPPLIES 0 905 -905562.00.42 COMMUNICATIONS 0 35 -35
11228 W I C PROGRAM SUBTOTAL 2,688 1,694 994
11232 IMMUNIZATION PROGRAM
562.00.45 OPERATING RENTALS & LEASES 25 171 -146562.00.49 MISCELLANEOUS 1,453 295 1,158
562.00.42 COMMUNICATIONS 640 634 6562.00.43 TRAVEL 500 543 -43
562.00.31 OFFICE & OPERATING SUPPLIES 60 51 9562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 10 0 10
11224 ORAL HEALTH PROGRAM SUBTOTAL 7,847 10,278 -2,431
11228 W I C PROGRAM
562.00.45 OPERATING RENTALS & LEASES 314 382 -68562.00.49 MISCELLANEOUS 500 137 363
562.00.42 COMMUNICATIONS 391 204 187562.00.43 TRAVEL 1,000 937 63
88
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
562.00.45 OPERATING RENTALS & LEASES 25 279 -254562.00.49 MISCELLANEOUS 434 100 334
562.00.42 COMMUNICATIONS 80 59 21562.00.43 TRAVEL 500 0 500
562.00.31 OFFICE & OPERATING SUPPLIES 115 193 -78562.00.41 PROFESSIONAL SERVICES 0 2,100 -2,100
11256 FOOD PROGRAM SUBTOTAL 5,188 3,347 1,841
11258 LIVING ENVIRONMENT PROGRAM
562.00.45 OPERATING RENTALS & LEASES 25 1,677 -1,652562.00.49 MISCELLANEOUS 3,531 1,230 2,301
562.00.42 COMMUNICATIONS 972 440 532562.00.43 TRAVEL 25 0 25
562.00.31 OFFICE & OPERATING SUPPLIES 620 0 620562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 15 0 15
11255 VECTOR SUBTOTAL 317 128 189
11256 FOOD PROGRAM
562.00.45 OPERATING RENTALS & LEASES 25 4 21562.00.49 MISCELLANEOUS 196 0 196
562.00.31 OFFICE & OPERATING SUPPLIES 30 2 28562.00.42 COMMUNICATIONS 66 123 -57
11254 ON SITE SEWAGE PROGRAM SUBTOTAL 4,591 3,351 1,240
11255 VECTOR
562.00.45 OPERATING RENTALS & LEASES 25 3,133 -3,108562.00.49 MISCELLANEOUS 4,325 0 4,325
562.00.42 COMMUNICATIONS 96 41 55562.00.43 TRAVEL 100 30 70
-116562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 15 0 15
11254 ON SITE SEWAGE PROGRAM562.00.31 OFFICE & OPERATING SUPPLIES 30 146
562.00.49 MISCELLANEOUS 70 0 7011253 SOLID & HAZARDOUS WASTE PROG SUBTOTAL 313 14 299
562.00.43 TRAVEL 25 0 25562.00.45 OPERATING RENTALS & LEASES 185 0 185
16562.00.42 COMMUNICATIONS 3 0 3
11253 SOLID & HAZARDOUS WASTE PROG562.00.31 OFFICE & OPERATING SUPPLIES 30 14
562.00.49 MISCELLANEOUS 45 0 4511252 WATER PROGRAM SUBTOTAL 791 946 -155
562.00.43 TRAVEL 200 36 164562.00.45 OPERATING RENTALS & LEASES 490 871 -381
562.00.31 OFFICE & OPERATING SUPPLIES 25 0 25562.00.42 COMMUNICATIONS 31 39 -8
11244 TOBACCO PREVENTION & CONTROL SUBTOTAL 106,956 96,897 10,059
11252 WATER PROGRAM
562.00.45 OPERATING RENTALS & LEASES 6 211 -205562.00.49 MISCELLANEOUS 0 23,249 -23,249
89
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
595.11.00 CONSULTANT-NON-REIMBURSABLE 573,000 0 573,000
11501 OTHER GOVERNMENT SERVICES SUBTOTAL 186,000 143,285 42,715
11502 CONSTRUCTION
519.70.40 REIMBURSABLE WORK-SERVICES 0 13,715 -13,715519.70.45 REIMBURSABLE WORK-EQUIPMENT RENTAL 0 22,390 -22,390
519.70.30 REIMBURSABLE WORK-SUPPLIES 0 30,130 -30,130519.70.31 REIMBURSABLE WORK-MATERIAL USED 0 3,262 -3,262
519.70.12 REIMBURSABLE WORK-OVERTIME 0 265 -265519.70.21 REIMBURSABLE WORK-BENEFITS 0 25,874 -25,874
519.70.00 REIMBURSABLE WORK 186,000 0 186,000519.70.11 REIMBURSABLE WORK-SALARY & WAGES 0 47,650 -47,650
112 PUBLIC HEALTH EXPENDITURE TOTAL 1,795,020 1,759,849 35,171
115 COUNTY ROAD 11501 OTHER GOVERNMENT SERVICES
-192,82511298 11200 - PUB HLTH END FUND BAL SUBTOTAL 226,720 419,545 -192,825
11298 11200 - PUB HLTH END FUND BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 226,720 419,545
562.00.45 OPERATING RENTALS & LEASES 25 224 -19911288 BIOTERRORISM SUBTOTAL 334 1,670 -1,336
562.00.42 COMMUNICATIONS 4 0 4562.00.43 TRAVEL 250 1,446 -1,196
30562.00.35 SMALL TOOLS AND MINOR EQUIPMENT 25 0 25
11288 BIOTERRORISM562.00.31 OFFICE & OPERATING SUPPLIES 30 0
562.00.49 MISCELLANEOUS 1,179 45 1,13411281 ASSESSMENT SUBTOTAL 2,355 451 1,904
562.00.43 TRAVEL 1,000 0 1,000562.00.45 OPERATING RENTALS & LEASES 25 367 -342
562.00.31 OFFICE & OPERATING SUPPLIES 115 0 115562.00.42 COMMUNICATIONS 36 39 -3
11273 HEALTH EDUCATION SUBTOTAL 11,580 11,260 320
11281 ASSESSMENT
562.00.45 OPERATING RENTALS & LEASES 25 134 -109562.00.49 MISCELLANEOUS 600 1,856 -1,256
562.00.42 COMMUNICATIONS 25 101 -76562.00.43 TRAVEL 400 983 -583
2,998562.00.41 PROFESSIONAL SERVICES 0 653 -653
11273 HEALTH EDUCATION562.00.31 OFFICE & OPERATING SUPPLIES 10,530 7,532
562.00.49 MISCELLANEOUS 75 17 5811271 VITAL RECORDS SUBTOTAL 415 466 -51
562.00.31 OFFICE & OPERATING SUPPLIES 30 251 -221562.00.42 COMMUNICATIONS 310 199 111
11258 LIVING ENVIRONMENT PROGRAM SUBTOTAL 1,154 2,732 -1,578
11271 VITAL RECORDS
90
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
542.35.30 SUPPLIES 0 174 -174542.35.31 MATERIAL USED 0 2,569 -2,569
542.35.14 COMPTIME USED 0 66 -66542.35.21 BENEFITS 0 8,265 -8,265
40,000542.35.11 SALARY & WAGES 0 15,239 -15,239
11506 ROAD REPAIR542.35.00 ROAD REPAIR 40,000 0
542.34.45 CRACK SEALING - EQUIP RENTAL 0 17,407 -17,40711505 11505 - CRACK SEALING SUBTOTAL 130,000 92,714 37,286
542.34.31 CRACK SEALING - MATERIAL USED 0 29,558 -29,558542.34.40 CRACK SEALING - SERVICES 0 10 -10
542.34.21 CRACK SEALING-BENEFITS 0 16,009 -16,009542.34.30 CRACK SEALING- SUPPLIES 0 85 -85
130,000542.34.11 CRACK SEALING-SALARY & WAGES 0 29,646 -29,646
11505 11505 - CRACK SEALING542.34.00 CRACK SEALING 130,000 0
54311504 CELLULAR PHONE SUBTOTAL 2,600 2,057 543
11504 CELLULAR PHONE543.30.42 CELLULAR PHONE 2,600 2,057
595.51.40 BRIDGES 20' AND OVER-NON-REIMB-SERVICES 0 42,788 -42,78811502 CONSTRUCTION SUBTOTAL 3,657,300 2,815,334 841,966
595.30.40 ROADWAY NON-REIMBURSABLE-SERVICES 0 1,532,782 -1,532,782595.30.45 HAUL ROCK-EQUIPMENT RENTAL 0 1,009 -1,009
595.30.21 HAUL ROCK 0 742 -742595.30.30 ROADWAY NON-REIMBURSABLE-SUPPLIES 0 296 -296
595.30.00 HAUL ROCK 1,800,000 0 1,800,000595.30.11 DETOUR - SALARY & WAGES 0 1,374 -1,374
595.23.45 NON-REIMB ACQUISITION R/W EQUIP RTL 0 156 -156595.24.00 CITY OF WALLA WALLA - UTILITIES 160,000 0 160,000
595.23.21 NON-REIMB ACQUISITION R/W-BENEFITS 0 27,969 -27,969595.23.40 NON-REIMBURSABLE R/W ACQ-SERVICES 0 655,016 -655,016
595.23.11 ACQUISITION R/W-SALARY & WAGES 0 51,676 -51,676595.23.12 ACQUISITION R/W OVERTIME 0 118 -118
595.22.00 APPRASIAL R/W 40,000 0 40,000595.23.00 ACQUISITION R/W 934,300 0 934,300
595.12.40 SURVEYING-SERVICES 0 16,990 -16,990595.12.45 ADMINISTRATION-EQUIPMENT RENTAL 0 5,728 -5,728
595.12.21 ADMINISTRATION-BENEFITS 0 34,491 -34,491595.12.31 ADMINISTRATION- MATERIAL USED 0 287 -287
595.12.12 ADMINISTRATION-OVERTIME 0 158 -158595.12.14 INSPECTION-COMPTIME USED 0 350 -350
595.12.00 CONSULTANT NON-REIMBURSABLE 150,000 0 150,000595.12.11 SURVEYING-SALARY & WAGES 0 63,363 -63,363
595.11.40 CONSULTANT-NON-REIMBURSABLE-SERVICES 0 52,561 -52,561595.11.45 DESIGN-EQUIPMENT RENTAL 0 7,546 -7,546
595.11.21 DESIGN-BENEFITS 0 110,945 -110,945595.11.30 DESIGN-SUPPLIES 0 3,283 -3,283
595.11.11 DESIGN-SALARY & WAGES 0 205,706 -205,706
91
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
542.42.45 CULVERTS-PLACEMENT-EQUIPMENT RENTAL 0 29,696 -29,696
542.42.30 CULVERTS - CLEANING - SUPPLIES 0 13 -13542.42.31 CULVERTS-PLACEMENT-MATERIAL USED 0 1,026 -1,026
542.42.14 CULVERTS-PLACEMENT-COMPTIME USED 0 141 -141542.42.21 PLACEMENT 0 13,249 -13,249
90,000542.42.11 CULVERTS - CLEANING -SALARY & WAGES 0 24,393 -24,393
11514 CULVERTS542.42.00 PLACEMENT 90,000 0
542.41.45 BRIDGES UNDER 20' EQUIP RENTAL 0 2,080 -2,08011513 BRIDGES UNDER 20' SUBTOTAL 5,000 5,771 -771
542.41.21 BRIDGES UNDER 20' - BENEFITS 0 1,207 -1,207542.41.30 BRIDGES UNDER 20' - SUPPLIES 0 248 -248
5,000542.41.11 BRIDGES UNDER 20' SALARY & WAGES 0 2,236 -2,236
11513 BRIDGES UNDER 20'542.41.00 BRIDGES UNDER 20' 5,000 0
542.33.45 SEALING-EQUIP RENTAL 0 219,382 -219,38211512 SEALING SUBTOTAL 1,500,000 1,455,819 44,181
542.33.31 SEALING-MATERAL USED 0 16,695 -16,695542.33.40 SEALING - SERVICES 0 62,256 -62,256
542.33.21 SEALING 0 66,414 -66,414542.33.30 SEALING - SUPPLIES 0 968,082 -968,082
542.33.12 SEALING-OVERTIME 0 893 -893542.33.14 SEALING-COMPTIME USED 0 1,192 -1,192
1,500,000542.33.11 SEALING-SALARY & WAGES 0 120,904 -120,904
11512 SEALING542.33.00 SEALING 1,500,000 0
542.32.45 SHOULDERS-BLADING-EQUIPMENT RENTAL 0 149,401 -149,40111511 SHOULDERS SUBTOTAL 370,000 323,588 46,412
542.32.30 SHOULDERS - REPAIR - SUPPLIES 0 249 -249542.32.31 SHOULDERS-REPAIR MATERIAL USED 0 9,684 -9,684
542.32.12 SHOULDERS-BLADING-OVERTIME 0 86 -86542.32.21 SHOULDERS-BENEFITS 0 57,596 -57,596
542.32.00 BLADING 370,000 0 370,000542.32.11 SHOULDERS-BLADING-SALARY & WAGES 0 106,572 -106,572
11509 TRAVELED WAY SUBTOTAL 1,345,500 1,050,823 294,677
11511 SHOULDERS
542.31.40 PATCHING-POTHOLE-SERVICES 0 1,655 -1,655542.31.45 TRAVELED WAY-GRAVEL REPLACE-EQUIP RENT 0 383,292 -383,292
542.31.30 PATCHING-POTHOLE-SUPPLIES 0 198,868 -198,868542.31.31 PATCH & PRELEVEL F/C 19- MATERIAL USED 0 149,534 -149,534
542.31.12 PATCH & PRELEVEL F/C 08-OVERTIME 0 124 -124542.31.21 ANIMAL REMOVAL-BENEFITS 0 111,321 -111,321
1,345,500542.31.11 PATCH & PRELEVEL F/C 09 SALARY & WAGES 0 206,027 -206,027
11509 TRAVELED WAY542.31.00 GRADING/ROLLER & BLADE 1,345,500 0
542.35.45 EQUIPMENT USED 0 20,817 -20,81711506 ROAD REPAIR SUBTOTAL 40,000 47,131 -7,131
92
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
11521 STREET CLEANING SUBTOTAL 60,000 31,115 28,885
11523 CHEMICAL WEED CONTROL
542.67.21 STREET CLEANING-BENEFITS 0 5,721 -5,721542.67.45 STREET CLEANING-EQUIPMENT RENTAL 0 14,800 -14,800
542.67.00 STREET CLEANING 60,000 0 60,000542.67.11 STREET CLEANING-SALARY & WAGES 0 10,594 -10,594
11520 SNOW & ICE SUBTOTAL 250,000 306,764 -56,764
11521 STREET CLEANING
542.66.31 SNOW & WAGES-MATERIAL USED 0 56,897 -56,897542.66.45 SNOW & ICE - EQUPMENT RENTAL 0 144,469 -144,469
542.66.21 SNOW & ICE-BENEFITS 0 36,825 -36,825542.66.30 SNOW & ICE-SUPPLIES 0 312 -312
542.66.12 SNOW & ICE-OVERTIME 0 3,414 -3,414542.66.14 SNOW & ICE - COMPTIME USED 0 757 -757
250,000542.66.11 SNOW & ICE-SALARY & WAGES 0 64,089 -64,089
11520 SNOW & ICE542.66.00 SNOW & ICE 250,000 0
542.64.45 NEW ROAD NAME SIGNS-EQUIP RENTAL 0 49,008 -49,00811519 TRAFFIC CONTROL SUBTOTAL 275,000 254,301 20,699
542.64.31 PRIVATE ROAD NAME SIGNS 911-MATERIAL USE 0 80,439 -80,439542.64.40 GUARDRAIL 0 428 -428
542.64.21 SIGNING-BENEFITS 0 42,660 -42,660542.64.30 PRIVATE ROAD NAME SIGNS 911-SUPPLIES 0 2,676 -2,676
542.64.12 GUARDRAIL-OVERTIME 0 1,011 -1,011542.64.14 OTHER TRAFFIC CONTROL-COMPTIME USED 0 1,514 -1,514
275,000542.64.11 OTHER TRAFFIC CONTROL-SALARY & WAGES 0 76,565 -76,565
11519 TRAFFIC CONTROL542.64.00 NEW ROAD SIGNS 275,000 0
542.63.40 ROAD LIGHTING - SERVICES 6,100 5,357 74311518 ROAD LIGHTING SUBTOTAL 6,100 5,357 743
11516 BRIDGES 20' & OVER SUBTOTAL 5,000 2,947 2,053
11518 ROAD LIGHTING
542.51.21 BRIDGES 20' AND OVER-BENEFITS 0 724 -724542.51.45 BRIDGES 20' AND OVER-EQUIP RENTAL 0 883 -883
542.51.00 BRIDGES 20' & OVER 5,000 0 5,000542.51.11 BRIDGES 20' AND OVER-SALARY & WAGES 0 1,340 -1,340
11515 DITCHES SUBTOTAL 305,000 181,872 123,128
11516 BRIDGES 20' & OVER
542.43.31 DITCHES-MATERIAL USED 0 620 -620542.43.45 DITCHES-EQUIPMENT RENTAL 0 86,530 -86,530
542.43.21 DITCHES-BENEFITS 0 32,998 -32,998542.43.30 DITCHES - SUPPLIES 0 615 -615
305,000542.43.11 DITCHES-SALARY & WAGES 0 61,108 -61,108
11515 DITCHES542.43.00 DITCHES 305,000 0
11514 CULVERTS SUBTOTAL 90,000 68,518 21,482
93
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
5,40011533 COMPUTER MAINT/ADMIN543.30.00 TECH SERVICES MEETINGS/SUPPORT 5,400 0
542.72.45 EQUIPMENT USED 0 8,981 -8,98111529 DISTRICT 1 SUBTOTAL 40,000 20,265 19,735
542.72.14 COMPTIME USED 0 51 -51542.72.21 BENEFITS 0 3,957 -3,957
40,000542.72.11 SALARY & WAGES 0 7,276 -7,276
11529 DISTRICT 1542.72.00 SLIDE CLEANUP 40,000 0
542.90.45 MAINTENANCE ADMIN-EQUIP RENTAL 0 47,889 -47,88911528 MAINTENANCE ADMINISTRATION SUBTOTAL 531,000 517,323 13,677
542.90.31 MAINTENANCE ADMIN-MATERIAL USED 0 20 -20542.90.40 MAINTENANCE ADMIN-SERVICES 0 5,323 -5,323
542.90.21 MAINTENANCE ADMINISTRATION-BENEFITS 0 162,633 -162,633542.90.30 MAINTENANCE ADMIN-SUPPLIES 0 134 -134
542.90.12 MAINTENANCE ADMIN-OVERTIME 0 72 -72542.90.14 MAINTENANCE ADMIN COMPTIME USED 0 182 -182
542.90.00 MAINTENANCE ADMINISTRATION 531,000 0 531,000542.90.11 MAINTENANCE ADMIN-SALARY & WAGES 0 301,071 -301,071
11526 LITTER CLEAN-UP SUBTOTAL 8,000 4,826 3,174
11528 MAINTENANCE ADMINISTRATION
542.75.40 LITTER CLEAN-UP-SERVICES 0 467 -467542.75.45 LITTER CLEAN UP-EQUIPMENT USED 0 1,005 -1,005
542.75.21 LITTER CLEAN-UP-BENEFITS 0 1,166 -1,166542.75.30 LITTER CLEAN-UP-SUPPLIES 0 28 -28
8,000542.75.11 LITTER CLEAN UP-SALARY & WAGES 0 2,159 -2,159
11526 LITTER CLEAN-UP542.75.00 LITTER CLEAN-UP 8,000 0
542.71.45 OTHER VEGETATION CONTROL-EQUIP RENTAL 0 84,177 -84,17711524 OTHER VEGETATION CONTROL SUBTOTAL 190,000 240,891 -50,891
542.71.31 OTHER VEGETATION CONTROL-MATERIAL USED 0 69 -69542.71.40 OTHER VEGETATION CONTROL-SERVICES 0 1,922 -1,922
542.71.21 OTHER VEGETATION CONTROL-BENEFITS 0 53,794 -53,794542.71.30 OTHER VEGETATION CONTROL-SUPPLIES 0 1,248 -1,248
542.71.12 OTHER VEGETATION CONTROL-OVERTIME 0 1,301 -1,301542.71.14 OTHER VEGETATION CONTROL-COMPTIME USED 0 1,309 -1,309
190,000542.71.11 OTHER VEGETATION CONTROL - S&W 0 97,070 -97,070
11524 OTHER VEGETATION CONTROL542.71.00 OTHER VEGETATION CONTROL 190,000 0
542.71.45 WEED CONTROL-EQUIP RENTAL 0 24,433 -24,43311523 CHEMICAL WEED CONTROL SUBTOTAL 220,000 209,898 10,102
542.71.31 CHEMICAL WEED CONTROL-MATERIAL USED 0 129,614 -129,614542.71.40 CHEMICAL WEED CONTROL-SERVICES 0 18 -18
542.71.21 CHEMICAL WEED CONTROL-BENEFITS 0 18,601 -18,601542.71.30 CHEMICAL WEED CONTROL-SUPPLIES 0 2,787 -2,787
542.71.00 CHEMICAL WEED CONTROL 220,000 0 220,000542.71.11 CHEMICAL WEED CONTROL-SALARY & WAGES 0 34,445 -34,445
94
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
-5,53811550 OPERATING SUPPLIES543.30.45 OFFICE EQUIPMENT RENTAL 189,000 194,538
1,83511549 OFFICE SUPPLIES SUBTOTAL 7,000 5,165 1,835
11549 OFFICE SUPPLIES543.30.31 OFFICE AND OPERATING SUPPLIES 7,000 5,165
543.30.35 OFFICE EQUIPMENT 3,000 1,679 1,32111548 OFFICE EQUIPMENT SUBTOTAL 3,000 1,679 1,321
11547 LABOR NEGOTIATIONS SUBTOTAL 20,000 1,433 18,567
11548 OFFICE EQUIPMENT
543.30.21 LABOR NEGOTIATIONS-BENEFITS 0 491 -491543.30.45 LABOR NEGOTIATIONS-EQUIP RENTAL 0 33 -33
543.30.00 LABOR NEGOTIATIONS 20,000 0 20,000543.30.11 LABOR NEGOTIATIONS-SALARY & WAGES 0 909 -909
11546 ACCOUNTING SUBTOTAL 180,500 176,329 4,171
11547 LABOR NEGOTIATIONS
543.30.40 ACCOUNTING-SERVICES 0 330 -330543.30.45 ACCOUNTING- EQUIP RENTAL 0 4,891 -4,891
543.30.21 ACCOUNTING-BENEFITS 0 59,959 -59,959543.30.30 ADMIN SERVICES-SUPPLIES 0 114 -114
543.30.00 ACCOUNTING 180,500 0 180,500543.30.11 ACCOUNTING 0 111,035 -111,035
11541 UNDISTRIBUTED ENGINEERING SUBTOTAL 54,400 52,899 1,501
11546 ACCOUNTING
544.21.40 SURVEYING-SERVICES 0 47 -47544.21.45 SURVEYING-EQUIP RENTAL 0 489 -489
544.21.21 MISC ENGINEERING-BENEFITS 0 17,695 -17,695544.21.30 MEETINGS-SUPPLIES 0 1,899 -1,899
544.21.00 MISCELLANEOUS ENGINEERING 54,400 0 54,400544.21.11 SURVEYING-SALARY & WAGES 0 32,769 -32,769
11540 MANAGEMENT SUBTOTAL 204,000 162,160 41,840
11541 UNDISTRIBUTED ENGINEERING
543.11.40 RECORDS MANAGEMENT-SERVICES 0 9,027 -9,027543.11.45 MANAGEMENT-EQUIP RENTAL 0 4,023 -4,023
543.11.21 RECORDS MANAGEMENT-BENEFITS 0 52,271 -52,271543.11.30 MANAGEMENT-SUPPLIES 0 40 -40
543.11.00 MANAGEMENT 204,000 0 204,000543.11.11 ADMINISTRATIVE LEAVE-DIRECTOR 0 96,798 -96,798
11539 GPS/GIS SUBTOTAL 39,000 41,596 -2,596
11540 MANAGEMENT
544.40.21 GIS HARDWARE/SOFTWARE INST 0 14,503 -14,503544.40.45 GIS PROJECT REQUESTS- EQUIPMENT USED 0 236 -236
544.40.00 GIS WEB SERVICES 39,000 0 39,000544.40.11 GIS SERVICES - SALARY & WAGES 0 26,857 -26,857
11533 COMPUTER MAINT/ADMIN SUBTOTAL 5,400 251 5,149
11539 GPS/GIS
543.30.30 COMPUTER MAINT/ADMIN-SUPPLIES 0 251 -251
95
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
11560 VACATION LEAVE SUBTOTAL 365,000 350,925 14,075
11561 SICK LEAVE
543.31.11 VACATION LEAVE-SALARY & WAGES 237,600 227,873 9,727543.31.21 VACATION LEAVE-BENEFITS 127,400 123,052 4,348
11559 FIRST AID-SAFETY SUBTOTAL 30,000 30,374 -374
11560 VACATION LEAVE
543.30.40 FIRST AID SAFETY-SERVICES 0 1,144 -1,144543.30.45 FIRST AID/SAFETY-EQUIPMENT RENTAL 0 571 -571
543.30.21 FIRST AID & SAFETY-BENEFITS 0 8,655 -8,655543.30.30 FIRST AID SAFETY-SUPPLIES 0 3,978 -3,978
543.30.00 FIRST AID & SAFETY 30,000 0 30,000543.30.11 FIRST AID/SAFETY-SALARY & WAGES 0 16,027 -16,027
11558 PROFESSIONAL DEVELOPMENT SUBTOTAL 84,000 61,738 22,262
11559 FIRST AID-SAFETY
543.30.40 PROFESSIONAL DEVELOPMENT-SERVICES 0 11,377 -11,377543.30.45 PROFESSIONAL DEVELOPMENT-EQUIPMENT USED 0 2,371 -2,371
543.30.14 PROFESSIONAL DEVELOPMENT-COMPTIME USED 0 135 -135543.30.21 PROFESSIONAL DEVELOPMENT-BENEFITS 0 16,828 -16,828
543.30.00 PROFESSIONAL DEVELOPMENT 84,000 0 84,000543.30.11 PROFESSIONAL DEVELOPMENT-SALARY & WAGES 0 31,027 -31,027
11557 ROAD INVENTORY SUBTOTAL 179,900 82,121 97,779
11558 PROFESSIONAL DEVELOPMENT
544.41.40 PAVEMENT MGMT SYSTEM (PMS)-SERVICES 0 12,746 -12,746544.41.45 MOBILITY- EQUIPMENT USED 0 9,596 -9,596
544.41.21 MISC ROAD INVENTORY-BENEFITS 0 20,746 -20,746544.41.30 TRAFFIC ANALYSIS - SUPPLIES 0 613 -613
179,900544.41.11 STRIPING-SALARY & WAGES 0 38,419 -38,419
11557 ROAD INVENTORY544.41.00 MOBILITY 179,900 0
88011555 REPAIRS & MAINTENANCE SUBTOTAL 1,000 120 880
11555 REPAIRS & MAINTENANCE543.30.48 REPAIRS & MAINTENANCE 1,000 120
5,10611554 INSURANCE SUBTOTAL 60,000 54,894 5,106
11554 INSURANCE543.30.46 INSURANCE 60,000 54,894
2,51311553 ADVERTISING SUBTOTAL 6,000 3,487 2,513
11553 ADVERTISING543.30.44 ADVERTISING 6,000 3,487
2,92511552 COMMUNICATIONS SUBTOTAL 32,000 29,075 2,925
11552 COMMUNICATIONS543.30.42 COMMUNICATIONS 32,000 29,075
-18,54911551 PROFESSIONAL SERVICES SUBTOTAL 125,000 143,549 -18,549
11551 PROFESSIONAL SERVICES543.30.41 PROFESSIONAL SERVICES 125,000 143,549
11550 OPERATING SUPPLIES SUBTOTAL 189,000 194,538 -5,538
96
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
543.50.30 MAINT OF FACILITIES #2-SUPPLIES 0 8,243 -8,243
543.50.12 MAINT OF FACILITIES#8-OVERTIME 0 65 -65543.50.21 MAINT OF FACILITIES #1-BENEFITS 0 11,318 -11,318
150,000543.50.11 MAINT OF FACILITIES#1-SALARY & WAGES 0 20,894 -20,894
11575 MAINTENANCE OF FACILITIES543.50.00 MAINTENANCE OF FACILITIES #8 150,000 0
4,29711571 DENTAL INSURANCE SUBTOTAL 50,000 45,703 4,297
11571 DENTAL INSURANCE543.35.21 DENTAL INSURANCE 50,000 45,703
543.35.21 LIFE INSURANCE 2,600 2,177 42311570 LIFE INSURANCE SUBTOTAL 2,600 2,177 423
11569 HEALTH INSURANCE SUBTOTAL 581,000 546,475 34,525
11570 LIFE INSURANCE
581,000543.35.21 HEALTH INSURANCE 0 546,475 -546,475
11569 HEALTH INSURANCE543.35.01 HEALTH INSURANCE 581,000 0
17,67111568 INDUSTRIAL INSURANCE SUBTOTAL 75,000 57,329 17,671
11568 INDUSTRIAL INSURANCE543.35.21 INDUSTRIAL INSURANCE 75,000 57,329
2,46211567 F I C A SUBTOTAL 226,000 223,538 2,462
11567 F I C A543.35.21 FICA 226,000 223,538
543.35.21 STATE RETIREMENT 322,000 324,415 -2,41511566 STATE RETIREMENT SUBTOTAL 322,000 324,415 -2,415
11565 JURY LEAVE SUBTOTAL 2,000 1,344 656
11566 STATE RETIREMENT
543.31.11 JURY LEAVE-SALARY & WAGES 1,500 873 627543.31.21 JURY DUTY-BENEFITS 500 471 29
11564 BEREAVEMENT SUBTOTAL 6,000 4,744 1,256
11565 JURY LEAVE
543.31.11 BEREAVEMENT-SALARY & WAGES 3,400 3,080 320543.31.21 BEREAVEMENT 2,600 1,663 937
11563 FLOATING HOLIDAY SUBTOTAL 43,000 39,378 3,622
11564 BEREAVEMENT
543.31.11 FLOATING HOLIDAY-SALARY & WAGES 35,508 25,570 9,938543.31.21 FLOATING HOLIDAY-BENEFITS 7,492 13,808 -6,316
11562 HOLIDAY SUBTOTAL 185,000 172,361 12,639
11563 FLOATING HOLIDAY
543.31.11 HOLIDAY-SALARY & WAGES 130,000 111,922 18,078543.31.21 HOLIDAY-BENEFITS 55,000 60,438 -5,438
11561 SICK LEAVE SUBTOTAL 195,000 209,134 -14,134
11562 HOLIDAY
543.31.11 SICK LEAVE-SALARY & WAGES 139,450 135,801 3,649543.31.21 SICK LEAVE-BENEFITS 55,550 73,333 -17,783
97
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
544.90.21 ENGINEERING ADMINISTRATION 0 31,080 -31,080544.90.45 ENGINEERING ADMIN-EQUIPMENT USED 0 100 -100
83,000544.90.11 PROGRAMS/PROJECTS ADMIN - SALARY & WAGES 0 57,555 -57,555
11584 PRIVATE ROADS544.90.00 ENGINEERING ADMINISTRATION 83,000 0
544.70.21 EMERGENCY MANAGEMENT-BENEFITS 0 190 -19011582 EMERGENCY MANAGEMENT SUBTOTAL 5,000 542 4,458
544.70.00 EMERGENCY MANAGEMENT 5,000 0 5,000544.70.11 EMERGENCY MANAGEMENT-SALARY WAGES 0 352 -352
11581 PLANNING SUBTOTAL 14,000 1,237 12,763
11582 EMERGENCY MANAGEMENT
544.42.21 TRANSPORTATION PLANNING-BENEFITS 0 301 -301544.42.40 TRANSPORTATION PLANNING-SERVICES 0 380 -380
14,000544.42.11 ENVIRONMENTAL-SALARY & WAGES 0 557 -557
11581 PLANNING544.42.00 ENVIRONMENTAL 14,000 0
544.26.45 R/W INVESTIGATION - EQUIPMENT RENTAL 0 0 011580 R/W INVESTIGATION SUBTOTAL 9,500 5,900 3,600
544.26.21 R/W INVESTIGATION-BENEFITS 0 2,016 -2,016544.26.40 R/W INVESTIGATION-SERVICES 0 152 -152
9,500544.26.11 R/WINVESTIGATION-SALARY & WAGES 0 3,732 -3,732
11580 R/W INVESTIGATION544.26.00 R/W INVESTIGATION 9,500 0
544.24.45 FRANCHISES - EQUIPMENT RENTAL 0 9,074 -9,07411579 PERMITS SUBTOTAL 100,000 101,133 -1,133
544.24.21 FRANCHISES-BENEFITS 0 31,000 -31,000544.24.40 PPM MEETINGS-SERVICES 0 3,652 -3,652
544.24.00 MISC UTILITIES 100,000 0 100,000544.24.11 PERMIT INSPECTION-SALARY & WAGES 0 57,407 -57,407
11578 PLATS/ROADS/DRIVEWAYS SUBTOTAL 57,000 43,207 13,793
11579 PERMITS
544.22.21 RURAL ROAD-BENEFITS 0 15,135 -15,135544.22.45 PLAT REVIEW-EQUIPMENT USED 0 45 -45
57,000544.22.11 PLAN REVIEW - SALARY & WAGES 0 28,027 -28,027
11578 PLATS/ROADS/DRIVEWAYS544.22.00 DRIVEWAYS 57,000 0
33411577 VISION INSURANCE SUBTOTAL 7,000 6,666 334
11577 VISION INSURANCE543.35.21 VISION INSURANCE 7,000 6,666
543.35.21 EMPLOYEE ASSISTANCE PROGRAM 500 186 31411576 EMPLOYEE ASSISTANCE PROGRAM SUBTOTAL 500 186 314
11575 MAINTENANCE OF FACILITIES SUBTOTAL 150,000 114,642 35,358
11576 EMPLOYEE ASSISTANCE PROGRAM
543.50.40 MAINT OF FACILITIES #4-SERVICES 0 70,968 -70,968543.50.45 MAINT OF FACILITIES#4-EQUIP RENTAL 0 3,130 -3,130
543.50.31 MAINT OF FACILITIES#4-MATERIAL USED 0 24 -24
98
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
573.70.31 OFFICE & OPERATING SUPPLIES 13,500 1,492 12,008
573.70.13 EXTRA LABOR 45,500 25,337 20,163573.70.21 OTHER BENEFITS 84,692 3,807 80,885
123,771573.70.12 OVERTIME 15,000 3,475 11,525
11806 11806 - FAIR-GENERAL573.70.11 REGULAR SALARIES & WAGES 123,771 0
573.70.49 MISCELLANEOUS 0 7,204 -7,20411805 11805 - SPECIAL EVENTS SUBTOTAL 0 22,145 -22,145
573.70.44 ADVERTISING 0 4,877 -4,877573.70.45 OPERATING RENTALS & LEASES 0 692 -692
-19573.70.41 PROFESSIONAL SERVICES 0 9,353 -9,353
11805 11805 - SPECIAL EVENTS573.70.31 OFFICE & OPERATING SUPPLIES 0 19
573.70.49 MISCELLANEOUS 40,000 37,281 2,71911804 11804 - GEN EXHBTS & LIVESTOCK SUBTOTAL 85,350 112,031 -26,681
573.70.45 OPERATING RENTALS & LEASES 350 0 350573.70.48 REPAIRS & MAINTENANCE 0 550 -550
573.70.43 TRAVEL 200 0 200573.70.44 ADVERTISING 250 0 250
573.70.31 OFFICE & OPERATING SUPPLIES 300 2,011 -1,711573.70.41 PROFESSIONAL SERVICES 5,500 4,956 544
573.70.13 EXTRA LABOR 6,875 12,009 -5,134573.70.21 OTHER BENEFITS 10,025 20,216 -10,191
573.70.11 REGULAR SALARIES & WAGES 20,350 29,887 -9,537573.70.12 OVERTIME 1,500 5,119 -3,619
11801 11801 - RODEO SUBTOTAL 207,200 204,868 2,332
11804 11804 - GEN EXHBTS & LIVESTOCK
573.70.48 REPAIRS & MAINTENANCE 2,000 7,300 -5,300573.70.49 MISCELLANEOUS 12,000 6,015 5,985
573.70.41 PROFESSIONAL SERVICES 192,000 191,235 765573.70.44 ADVERTISING 1,200 319 881
115 COUNTY ROAD EXPENDITURE TOTAL 16,174,600 16,338,118 -163,518
118 WALLA WALLA FAIR 11801 11801 - RODEO
-1,844,63011598 COUNTY RD ENDING FUND BALANCE SUBTOTAL 4,746,300 6,590,930 -1,844,630
11598 COUNTY RD ENDING FUND BALANCE508.30.00 ENDING FUND BALANCE-RESTRICTED 4,746,300 6,590,930
543.35.11 LONGEVITY 62,000 55,059 6,94111592 11592 - COUNTY RD LONGEVITY SUBTOTAL 62,000 55,059 6,941
11585 UNDIST LABOR-COUNTY ROAD SUBTOTAL -1,549,000 -1,469,646 -79,354
11592 11592 - COUNTY RD LONGEVITY
543.35.21 UNDIST LABOR-COUNTY ROAD-BENEFITS -1,553,000 -1,471,299 -81,701543.39.11 RETRO PAY 4,000 1,653 2,347
11584 PRIVATE ROADS SUBTOTAL 83,000 88,735 -5,735
11585 UNDIST LABOR-COUNTY ROAD
99
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
573.70.45 OPERATING RENTALS & LEASES 400 0 400
573.70.41 PROFESSIONAL SERVICES 6,000 4,000 2,000573.70.44 ADVERTISING 500 0 500
11810 11810 - GENERAL GROUNDS SUBTOTAL 388,787 559,699 -170,912
11813 11813 - DEMO
594.73.63 OTHER IMPROVEMENTS 1,500 0 1,500594.73.64 MAJOR EQUIPMENT 22,000 21,027 973
573.70.48 REPAIRS & MAINTENANCE 15,000 36,035 -21,035573.70.49 MISCELLANEOUS 2,000 38,904 -36,904
573.70.46 INSURANCE 33,000 24,923 8,077573.70.47 PUBLIC UTILITIES SERVICES 55,000 119,909 -64,909
573.70.44 ADVERTISING 150 0 150573.70.45 OPERATING RENTALS & LEASES 2,000 11,805 -9,805
573.70.42 COMMUNICATIONS 5,000 16,062 -11,062573.70.43 TRAVEL 250 0 250
573.70.35 SMALL TOOLS AND MINOR EQUIPMENT 1,000 0 1,000573.70.41 PROFESSIONAL SERVICES 55,900 65,582 -9,682
573.70.31 OFFICE & OPERATING SUPPLIES 6,500 12,872 -6,372573.70.32 FUEL CONSUMED 8,000 4,603 3,397
573.70.13 EXTRA LABOR 8,000 16,653 -8,653573.70.21 OTHER BENEFITS 53,007 63,716 -10,709
573.70.11 REGULAR SALARIES & WAGES 119,480 108,231 11,249573.70.12 OVERTIME 1,000 19,378 -18,378
11808 11808 - SECURITY SUBTOTAL 16,700 12,313 4,387
11810 11810 - GENERAL GROUNDS
573.70.13 EXTRA LABOR 14,000 10,473 3,527573.70.21 OTHER BENEFITS 2,700 1,840 860
11807 11807 - CONCERT SUBTOTAL 112,500 103,232 9,268
11808 11808 - SECURITY
573.70.48 REPAIRS & MAINTENANCE 0 1,416 -1,416573.70.49 MISCELLANEOUS 500 2,270 -1,770
573.70.45 OPERATING RENTALS & LEASES 2,000 269 1,731573.70.46 INSURANCE 1,000 0 1,000
6,382573.70.44 ADVERTISING 15,000 11,659 3,341
11807 11807 - CONCERT573.70.41 PROFESSIONAL SERVICES 94,000 87,618
573.70.49 MISCELLANEOUS 39,601 14,431 25,17011806 11806 - FAIR-GENERAL SUBTOTAL 548,214 270,562 277,652
573.70.47 PUBLIC UTILITIES SERVICES 55,000 7,229 47,771573.70.48 REPAIRS & MAINTENANCE 20,000 5,627 14,373
573.70.44 ADVERTISING 10,000 18,717 -8,717573.70.45 OPERATING RENTALS & LEASES 6,000 18,320 -12,320
573.70.42 COMMUNICATIONS 3,000 0 3,000573.70.43 TRAVEL 250 0 250
573.70.34 ITEMS PURCH FOR INVENTORY-RESALE 55,000 63,912 -8,912573.70.41 PROFESSIONAL SERVICES 69,900 107,765 -37,865
573.70.32 FUEL CONSUMED 7,000 450 6,550
100
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
11910 11910 - SUBSTANCE ABUSE SUBTOTAL 323,467 208,369 115,098
566.77.41 PROFESSIONAL SERVICES 3,875 0 3,875566.78.41 PROFESSIONAL SERVICES 715 0 715
566.72.41 PROFESSIONAL SERVICES 705 0 705566.74.41 PROFESSIONAL SERVICES 50 0 50
566.64.41 PROFESSIONAL SERVICES 496 0 496566.66.41 PROFESSIONAL SERVICES 50 0 50
566.58.41 PROFESSIONAL SERVICES 365 0 365566.62.41 PROFESSIONAL SERVICES 2,575 0 2,575
566.54.41 PROFESSIONAL SERVICES 1,496 0 1,496566.57.41 PROFESSIONAL SERVICES 255 0 255
566.44.41 PROFESSIONAL SERVICES 1,000 0 1,000566.53.41 PROFESSIONAL SERVICES 9,000 0 9,000
566.41.41 PROFESSIONAL SERVICES 3,610 0 3,610566.42.41 PROFESSIONAL SERVICES 4,500 0 4,500
566.31.41 PROFESSIONAL SERVICES 7,056 0 7,056566.36.41 PROFESSIONAL SERVICES 12,000 0 12,000
566.22.41 PROFESSIONAL SERVICES 11,406 0 11,406566.30.45 OPERATING RENTALS & LEASES 7,200 0 7,200
566.21.41 PROFESSIONAL SERVICES 77,366 0 77,366566.21.49 MISCELLANEOUS 24,050 0 24,050
566.10.49 MISCELLANEOUS 99,851 581 99,270566.21.31 OFFICE & OPERATING SUPPLIES 3,000 0 3,000
566.10.46 INSURANCE 0 1,738 -1,738566.10.48 REPAIRS & MAINTENANCE 0 908 -908
566.10.44 ADVERTISING 0 103 -103566.10.45 OPERATING RENTALS & LEASES 0 6,360 -6,360
566.10.42 COMMUNICATIONS 250 178 72566.10.43 TRAVEL 750 673 77
566.10.31 OFFICE & OPERATING SUPPLIES 500 5,689 -5,189566.10.41 PROFESSIONAL SERVICES 0 142,629 -142,629
566.10.11 REGULAR SALARIES & WAGES 32,950 31,537 1,413566.10.21 OTHER BENEFITS 18,396 17,974 422
11905 11905 - PERSONNEL EXPENSE SUBTOTAL 262,895 237,582 25,313
11910 11910 - SUBSTANCE ABUSE
564.30.11 REGULAR SALARIES & WAGES 181,732 170,080 11,652564.30.21 OTHER BENEFITS 81,163 67,502 13,661
118 WALLA WALLA FAIR EXPENDITURE TOTAL 1,370,851 1,334,832 36,019
119 HUMAN SERVICES 11905 11905 - PERSONNEL EXPENSE
-38,89311898 11898 - WW FAIR END FUND BAL SUBTOTAL 0 38,893 -38,893
11898 11898 - WW FAIR END FUND BAL508.40.00 ENDING FUND BALANCE-COMMITTED 0 38,893
573.70.49 MISCELLANEOUS 5,000 7,088 -2,08811813 11813 - DEMO SUBTOTAL 12,100 11,088 1,012
573.70.48 REPAIRS & MAINTENANCE 200 0 200
101
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
11932 11932 - PERMANENT (PHP) HOUSING
564.27.48 REPAIRS & MAINTENANCE 14,500 3,046 11,45411931 11931 - TRANSITIONAL HOUSING SUBTOTAL 15,500 78,277 -62,777
508.30.00 ENDING FUND BAL-RESTRICTED-TRANS HOUSING 0 75,231 -75,231564.27.46 INSURANCE 1,000 0 1,000
11930 11930 - MENTAL HEALTH SUBTOTAL 256,558 171,297 85,261
11931 11931 - TRANSITIONAL HOUSING
564.30.49 MISCELLANEOUS 2,111 0 2,111597.00.00 OPERATING TRANSFER OUT 48,596 48,596 0
564.30.45 OPERATING RENTALS & LEASES 9,240 0 9,240564.30.46 INSURANCE 1,100 0 1,100
564.30.42 COMMUNICATIONS 500 0 500564.30.43 TRAVEL 1,500 0 1,500
564.30.31 OFFICE & OPERATING SUPPLIES 13,197 0 13,197564.30.41 PROFESSIONAL SERVICES 85,000 0 85,000
564.27.41 PROFESSIONAL SERVICES 68,814 0 68,814564.27.49 MISCELLANEOUS 0 70 -70
564.10.48 REPAIRS & MAINTENANCE 0 367 -367564.10.49 MISCELLANEOUS 0 105 -105
564.10.45 OPERATING RENTALS & LEASES 0 4,312 -4,312564.10.46 INSURANCE 0 1,533 -1,533
564.10.43 TRAVEL 0 374 -374564.10.44 ADVERTISING 0 103 -103
564.10.41 PROFESSIONAL SERVICES 25,000 104,837 -79,837564.10.42 COMMUNICATIONS 0 36 -36
564.10.21 OTHER BENEFITS 1,500 72 1,428564.10.31 OFFICE & OPERATING SUPPLIES 0 10,891 -10,891
11920 11920 - DEVELOPMENTAL DISABLTY SUBTOTAL 910,698 713,322 197,376
11930 11930 - MENTAL HEALTH
568.64.41 PROFESSIONAL SERVICES 150,630 0 150,630568.67.41 PROFESSIONAL SERVICES 195,500 0 195,500
568.61.41 PROFESSIONAL SERVICES 9,000 0 9,000568.62.41 PROFESSIONAL SERVICES 388,860 0 388,860
568.31.41 PROFESSIONAL SERVICES 1,000 0 1,000568.40.41 PROFESSIONAL SERVICES 9,000 0 9,000
568.10.49 MISCELLANEOUS 73,994 890 73,104568.30.49 MISCELLANEOUS 0 685 -685
568.10.46 INSURANCE 0 1,431 -1,431568.10.48 REPAIRS & MAINTENANCE 0 908 -908
568.10.44 ADVERTISING 250 232 18568.10.45 OPERATING RENTALS & LEASES 7,200 6,360 840
568.10.42 COMMUNICATIONS 200 383 -183568.10.43 TRAVEL 1,250 1,968 -718
568.10.31 OFFICE & OPERATING SUPPLIES 500 865 -365568.10.41 PROFESSIONAL SERVICES 18,000 645,184 -627,184
568.10.11 REGULAR SALARIES & WAGES 35,571 35,651 -80568.10.21 OTHER BENEFITS 19,743 18,767 976
11920 11920 - DEVELOPMENTAL DISABLTY
102
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
564.30.11 REGULAR SALARIES & WAGES 50,532 37,206 13,326564.30.21 OTHER BENEFITS 16,702 12,664 4,038
12009 12009 - CO MTL HLTH-CLERK SUBTOTAL 6,508 1,843 4,665
12019 12019 - CO MTL HLTH-HUMAN SERVICES
512.22.11 REGULAR SALARIES & WAGES 5,000 1,247 3,753512.22.21 OTHER BENEFITS 1,508 596 912
12007 12007 - CO MTL HLTH-JUVENILE JUSTICE SUBTOTAL 206,888 198,573 8,315
12009 12009 - CO MTL HLTH-CLERK
512.22.49 MISCELLANEOUS 5,100 3,030 2,070594.12.64 MAJOR EQUIPMENT 1,000 0 1,000
512.22.47 PUBLIC UTILITIES SERVICES 1,800 1,281 520512.22.48 REPAIRS & MAINTENANCE 500 340 160
512.22.43 TRAVEL 3,000 16,392 -13,392512.22.45 OPERATING RENTALS & LEASES 1,100 2,447 -1,347
512.22.41 PROFESSIONAL SERVICES 24,000 8,744 15,256512.22.42 COMMUNICATIONS 1,100 948 152
512.22.31 OFFICE & OPERATING SUPPLIES 6,000 3,553 2,447512.22.35 SMALL TOOLS AND MINOR EQUIPMENT 500 0 500
512.22.14 SHIFT DIFFERENTIAL 200 115 85512.22.21 OTHER BENEFITS 51,909 49,606 2,303
106,386 -207512.22.12 OVERTIME 4,500 5,732 -1,232
120 COUNTY MENTAL HEALTH .01% 12007 12007 - CO MTL HLTH-JUVENILE JUSTICE512.22.11 REGULAR SALARIES & WAGES 106,179
11998 11998 -HUMAN SVCS END FUND BAL SUBTOTAL 701,497 1,184,180 -482,683
119 HUMAN SERVICES EXPENDITURE TOTAL 2,923,144 3,050,045 -126,901
508.30.00 ENDING FUND BALANCE-RESTRICTED 701,497 1,027,267 -325,770588.10.00 PRIOR PERIOD ADJUSTMENTS 0 156,913 -156,913
11970 11970 - OTHER SERVICES SUBTOTAL 445,529 355,417 90,112
11998 11998 -HUMAN SVCS END FUND BAL
551.20.48 REPAIRS & MAINTENANCE 0 908 -908551.20.49 MISCELLANEOUS 1,480 1,907 -427
551.20.44 ADVERTISING 0 96 -96551.20.45 OPERATING RENTALS & LEASES 0 6,147 -6,147
551.20.42 COMMUNICATIONS 0 148 -148551.20.43 TRAVEL 0 677 -677
551.20.31 OFFICE & OPERATING SUPPLIES 0 88 -88551.20.41 PROFESSIONAL SERVICES 438,603 339,824 98,779
-591551.20.21 OTHER BENEFITS 1,892 1,477 415
11970 11970 - OTHER SERVICES551.20.11 REGULAR SALARIES & WAGES 3,554 4,145
564.27.48 REPAIRS & MAINTENANCE 6,000 0 6,00011932 11932 - PERMANENT (PHP) HOUSING SUBTOTAL 7,000 101,600 -94,600
-101,600564.27.46 INSURANCE 1,000 0 1,000508.30.00 ENDING FUND BAL-RESTRICTED-PERM HOUSING 0 101,600
103
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
515.80.43 TRAVEL 2,000 979 1,021515.80.44 ADVERTISING 0 197 -197
515.80.41 PROFESSIONAL SERVICES 7,200 6,286 914515.80.42 COMMUNICATIONS 3,000 2,312 688
515.80.31 OFFICE & OPERATING SUPPLIES 12,000 2,549 9,451515.80.35 SMALL TOOLS AND MINOR EQUIPMENT 5,000 10,386 -5,386
515.80.11 REGULAR SALARIES & WAGES 202,446 186,563 15,883515.80.21 OTHER BENEFITS 96,001 86,793 9,208
121 SOLDIER'S RELIEF EXPENDITURE TOTAL 160,502 160,549 -47
122 PROS CHILD SUPPORT 12200 12200 - PROS CHILD SUPPORT
508.30.00 ENDING FUND BALANCE-RESTRICTED 58,327 114,648 -56,32112198 12198-SOLDR RELIEF END FND BAL SUBTOTAL 58,327 114,648 -56,321
12101 12101 - SOLDIERS RELIEF SUBTOTAL 102,175 45,901 56,274
12198 12198-SOLDR RELIEF END FND BAL
565.20.45 OPERATING RENTALS & LEASES 1,300 1,720 -420565.20.49 MISCELLANEOUS 96,815 39,600 57,215
565.20.42 COMMUNICATIONS 0 8 -8565.20.43 TRAVEL 0 216 -216
565.20.31 OFFICE & OPERATING SUPPLIES 60 357 -297565.20.41 PROFESSIONAL SERVICES 4,000 4,000 0
120 COUNTY MENTAL HEALTH .01% EXPENDITURE TOTAL 1,405,448 1,502,329 -96,881
121 SOLDIER'S RELIEF 12101 12101 - SOLDIERS RELIEF
508.30.00 ENDING FUND BALANCE-RESTRICTED 242,862 501,878 -259,01612098 12098 - CO MTL HLTH-ENDING FUND BAL SUBTOTAL 242,862 501,878 -259,016
12033 12033 - CO MTL HLTH-PROS ATTY SUBTOTAL 41,190 40,742 448
12098 12098 - CO MTL HLTH-ENDING FUND BAL
291512.22.21 OTHER BENEFITS 11,687 11,530 157
12033 12033 - CO MTL HLTH-PROS ATTY512.22.11 REGULAR SALARIES & WAGES 29,503 29,212
512.22.41 PROFESSIONAL SERVICES 55,000 19,031 35,96912030 12030 - CO MTL HLTH-INDIGENT DEFENSE
SUBTOTAL55,000 19,031 35,969
12019 12019 - CO MTL HLTH-HUMAN SERVICES SUBTOTAL 853,000 740,262 112,738
12030 12030 - CO MTL HLTH-INDIGENT DEFENSE
564.46.49 MISCELLANEOUS 563 579 -16597.00.00 TRANSFER OUT - HS RESERVE 97,528 97,528 0
564.46.41 PROFESSIONAL SERVICES 682,472 585,490 96,982564.46.45 OPERATING RENTALS & LEASES 610 3,281 -2,671
564.30.48 REPAIRS & MAINTENANCE 0 541 -541564.46.31 OFFICE & OPERATING SUPPLIES 88 170 -82
564.30.42 COMMUNICATIONS 5 17 -12564.30.43 TRAVEL 4,500 2,786 1,714
104
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
594.27.64 MAJOR EQUIPMENT 1,000 0 1,00012400 12400 - YOUTH SPECIAL SERVICES SUBTOTAL 48,300 49,804 -1,504
527.40.48 REPAIRS & MAINTENANCE 600 17 583527.40.49 MISCELLANEOUS 38,600 41,970 -3,370
527.40.46 INSURANCE 100 0 100527.40.47 PUBLIC UTILITIES SERVICES 100 0 100
527.40.44 ADVERTISING 100 0 100527.40.45 OPERATING RENTALS & LEASES 3,200 2,285 915
527.40.42 COMMUNICATIONS 1,000 421 579527.40.43 TRAVEL 500 594 -94
527.40.35 SMALL TOOLS AND MINOR EQUIPMENT 500 0 500527.40.41 PROFESSIONAL SERVICES 2,000 4,230 -2,230
239 261527.40.32 FUEL CONSUMED 100 47 53
124 YOUTH SPECIAL SERVICES 12400 12400 - YOUTH SPECIAL SERVICES527.40.31 OFFICE & OPERATING SUPPLIES 500
12398 12300 - FAIR PROP END FUND BAL SUBTOTAL 134,570 -119,120 253,690
123 FAIRGROUNDS PROPERTIES EXPENDITURE TOTAL 260,000 -13,980 273,980
508.40.00 ENDING FUND BALANCE-COMMITTED 134,570 0 134,570508.90.00 ENDING FUND BALANCE-UNASSIGNED 0 -119,120 119,120
12300 12300 - FAIRGROUND PROPERTIES SUBTOTAL 125,430 105,139 20,291
12398 12300 - FAIR PROP END FUND BAL
592.75.80 DEBT SERVICE-INTEREST 7,987 6,575 1,412597.00.00 TRANSFER OUT - FAIRGROUNDS BLDG 50,000 50,000 0
575.40.49 MISCELLANEOUS 14,000 32 13,968581.20.00 INTERFUND LOAN REPAYMENT 14,512 15,940 -1,428
575.40.47 PUBLIC UTILITIES SERVICES 2,000 567 1,433575.40.48 REPAIRS & MAINTENANCE 14,000 3,581 10,419
575.40.41 PROFESSIONAL SERVICES 10,000 6,400 3,600575.40.45 OPERATING RENTALS & LEASES 0 90 -90
575.40.13 EXTRA LABOR 2,000 0 2,000575.40.21 OTHER BENEFITS 3,227 7,200 -3,973
575.40.11 REGULAR SALARIES & WAGES 7,704 14,438 -6,734575.40.12 OVERTIME 0 315 -315
122 PROS CHILD SUPPORT EXPENDITURE TOTAL 397,187 442,119 -44,932
123 FAIRGROUNDS PROPERTIES 12300 12300 - FAIRGROUND PROPERTIES
-76,84212298 PROS CHILD SUPPORT ENDING FUND BALANCE
SUBTOTAL63,040 139,882 -76,842
12298 PROS CHILD SUPPORT ENDING FUND BALANCE508.30.00 ENDING FUND BALANCE-RESTRICTED 63,040 139,882
515.80.49 MISCELLANEOUS 500 1,427 -92712200 12200 - PROS CHILD SUPPORT SUBTOTAL 334,147 302,236 31,911
515.80.45 OPERATING RENTALS & LEASES 3,000 2,402 598515.80.48 REPAIRS & MAINTENANCE 3,000 2,343 657
105
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
527.40.43 TRAVEL 200 0 200527.40.45 OPERATING RENTALS & LEASES 600 0 600
527.40.41 PROFESSIONAL SERVICES 8,000 9,147 -1,147527.40.42 COMMUNICATIONS 400 50 350
527.40.31 OFFICE & OPERATING SUPPLIES 300 82 218527.40.32 FUEL CONSUMED 100 0 100
12430 12430 - OPTION B SUBTOTAL 3,600 0 3,600
12435 12435 - SSODA
527.40.45 OPERATING RENTALS & LEASES 100 0 100527.40.49 MISCELLANEOUS 3,100 0 3,100
527.40.30 SUPPLIES 100 0 100527.40.41 PROFESSIONAL SERVICES 300 0 300
12425 12425 - CONSOLIDTD JUV SVCS SUBTOTAL 79,500 120,379 -40,879
12430 12430 - OPTION B
527.40.49 MISCELLANEOUS 66,200 112,511 -46,311594.27.64 MAJOR EQUIPMENT 1,000 0 1,000
527.40.47 PUBLIC UTILITIES SERVICES 200 0 200527.40.48 REPAIRS & MAINTENANCE 1,100 718 382
527.40.45 OPERATING RENTALS & LEASES 3,200 2,623 577527.40.46 INSURANCE 100 0 100
527.40.43 TRAVEL 1,000 597 403527.40.44 ADVERTISING 200 0 200
527.40.41 PROFESSIONAL SERVICES 3,200 1,405 1,795527.40.42 COMMUNICATIONS 1,700 1,800 -100
527.40.31 OFFICE & OPERATING SUPPLIES 1,500 713 787527.40.32 FUEL CONSUMED 100 12 88
12420 12420 - BECCA BILL SUBTOTAL 59,700 58,983 717
12425 12425 - CONSOLIDTD JUV SVCS
527.40.48 REPAIRS & MAINTENANCE 300 0 300527.40.49 MISCELLANEOUS 54,900 55,684 -784
527.40.43 TRAVEL 500 770 -270527.40.45 OPERATING RENTALS & LEASES 1,400 591 809
527.40.41 PROFESSIONAL SERVICES 1,500 1,500 0527.40.42 COMMUNICATIONS 500 368 132
527.40.31 OFFICE & OPERATING SUPPLIES 500 70 430527.40.32 FUEL CONSUMED 100 0 100
12415 12415 - JUV ACCOUNTABILITY ACT SUBTOTAL 10,100 2,208 7,892
12420 12420 - BECCA BILL
527.40.48 REPAIRS & MAINTENANCE 300 0 300527.40.49 MISCELLANEOUS 7,700 1,856 5,844
527.40.43 TRAVEL 200 0 200527.40.45 OPERATING RENTALS & LEASES 500 0 500
527.40.41 PROFESSIONAL SERVICES 100 0 100527.40.42 COMMUNICATIONS 200 0 200
648527.40.32 FUEL CONSUMED 100 0 100
12415 12415 - JUV ACCOUNTABILITY ACT527.40.31 OFFICE & OPERATING SUPPLIES 1,000 352
106
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
553.30.00 RIPRAP CHANNEL MAINTENANCE 514,000 0 514,000
124 YOUTH SPECIAL SERVICES EXPENDITURE TOTAL 389,700 382,343 7,357
126 MILL CREEK FLOOD CONTROL 12600 12600-MILL CREEK FLOOD CNTL MT
508.30.00 ENDING FUND BALANCE-RESTRICTED 65,600 69,120 -3,52012498 12498 - YTH SPEC SVC END FUND SUBTOTAL 65,600 69,120 -3,520
12453 YOUTH SPECIAL PROJECTS SUBTOTAL 11,500 10,757 743
12498 12498 - YTH SPEC SVC END FUND
527.40.48 REPAIRS & MAINTENANCE 500 340 160527.40.49 MISCELLANEOUS 2,500 3,693 -1,193
527.40.43 TRAVEL 2,500 2,651 -151527.40.45 OPERATING RENTALS & LEASES 1,100 1,013 87
527.40.41 PROFESSIONAL SERVICES 500 0 500527.40.42 COMMUNICATIONS 200 54 146
527.40.31 OFFICE & OPERATING SUPPLIES 4,000 3,006 994527.40.35 SMALL TOOLS AND MINOR EQUIPMENT 200 0 200
12450 12450 - CDDA-CHEM DEP DISP ALT SUBTOTAL 52,700 21,156 31,544
12453 YOUTH SPECIAL PROJECTS
527.40.48 REPAIRS & MAINTENANCE 500 15 485527.40.49 MISCELLANEOUS 45,500 17,667 27,833
527.40.46 INSURANCE 100 0 100527.40.47 PUBLIC UTILITIES SERVICES 200 0 200
527.40.43 TRAVEL 200 0 200527.40.45 OPERATING RENTALS & LEASES 1,400 1,498 -98
527.40.41 PROFESSIONAL SERVICES 2,900 1,040 1,860527.40.42 COMMUNICATIONS 800 560 241
527.40.31 OFFICE & OPERATING SUPPLIES 1,000 372 628527.40.32 FUEL CONSUMED 100 6 94
12440 12440 - EVIDENCE BASED EXPANSION-ART SUBTOTAL
28,200 26,583 1,617
12450 12450 - CDDA-CHEM DEP DISP ALT
527.40.48 REPAIRS & MAINTENANCE 100 0 100527.40.49 MISCELLANEOUS 23,400 24,783 -1,383
527.40.45 OPERATING RENTALS & LEASES 200 0 200527.40.47 PUBLIC UTILITIES SERVICES 100 0 100
527.40.43 TRAVEL 500 15 485527.40.44 ADVERTISING 100 0 100
527.40.41 PROFESSIONAL SERVICES 800 0 800527.40.42 COMMUNICATIONS 400 4 396
719527.40.32 FUEL CONSUMED 100 0 100
12440 12440 - EVIDENCE BASED EXPANSION-ART527.40.31 OFFICE & OPERATING SUPPLIES 2,500 1,781
527.40.49 MISCELLANEOUS 20,400 14,074 6,32612435 12435 - SSODA SUBTOTAL 30,500 23,353 7,147
527.40.47 PUBLIC UTILITIES SERVICES 200 0 200527.40.48 REPAIRS & MAINTENANCE 300 0 300
107
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
531.36.45 OPERATING RENTALS & LEASES 0 9,262 -9,262
531.36.31 OFFICE & OPERATING SUPPLIES 0 420 -420531.36.40 SERVICES 0 3,494 -3,494
531.36.21 OTHER BENEFITS 0 3,784 -3,784531.36.30 SUPPLIES 0 125 -125
400,000531.36.11 REGULAR SALARIES & WAGES 0 7,007 -7,007
12705 STORMWATER CONSTRUCTION531.36.00 STORMWATER/CONSTRUCTION 400,000 0
531.39.40 SERVICES 3,500 3,182 31812704 STORMWATER FEES SUBTOTAL 3,500 3,182 318
12703 MAINTENANCE SUBTOTAL 63,700 71,658 -7,958
12704 STORMWATER FEES
531.35.31 OFFICE & OPERATING SUPPLIES 0 158 -158531.35.45 OPERATING RENTALS & LEASES 0 14,502 -14,502
531.35.21 OTHER BENEFITS 0 19,754 -19,754531.35.30 SUPPLIES 0 664 -664
63,700531.35.11 REGULAR SALARIES & WAGES 0 36,581 -36,581
12703 MAINTENANCE531.35.00 STORMWATER/MAINTENANCE 63,700 0
531.34.45 OPERATING RENTALS & LEASES 0 157 -15712702 TRAINING SUBTOTAL 4,000 4,384 -384
531.34.21 OTHER BENEFITS 0 1,083 -1,083531.34.40 SERVICES 0 1,140 -1,140
4,000531.34.11 REGULAR SALARIES & WAGES 0 2,005 -2,005
12702 TRAINING531.34.00 STORMWATER/TRAINING 4,000 0
531.32.45 OPERATING RENTALS & LEASES 0 1,439 -1,43912701 ADMINISTRATION SUBTOTAL 55,000 40,557 14,443
531.32.21 OTHER BENEFITS 0 11,883 -11,883531.32.40 SERVICES 0 5,230 -5,230
531.32.00 STORMWATER/ADMINSITRATION 55,000 0 55,000531.32.11 REGULAR SALARIES & WAGES 0 22,006 -22,006
126 MILL CREEK FLOOD CONTROL EXPENDITURE TOTAL 720,500 752,782 -32,282
127 STORMWATER MGMT UTILITY DIST 12701 ADMINISTRATION
-456,77812698 12698 - MILLCRK FLD CNTRL END SUBTOTAL 206,500 663,278 -456,778
12698 12698 - MILLCRK FLD CNTRL END508.30.00 ENDING FUND BALANCE-RESTRICTED 206,500 663,278
553.30.45 OPERATING RENTALS & LEASES 0 13,689 -13,68912600 12600-MILL CREEK FLOOD CNTL MT SUBTOTAL 514,000 89,504 424,496
553.30.31 OFFICE & OPERATING SUPPLIES 0 2,818 -2,818553.30.40 SERVICES 0 15,511 -15,511
553.30.21 OTHER BENEFITS 0 17,683 -17,683553.30.30 SUPPLIES 0 7,057 -7,057
553.30.11 REGULAR SALARIES & WAGES 0 32,746 -32,746
108
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
514.22.41 PROFESSIONAL SERVICES 20,000 0 20,000
132 ELECTION EQUIPMENT RES EXPENDITURE TOTAL 205,000 219,628 -14,628
134 R/E TAX ADMIN ASSISTANCE FUND 13400 R/E TAX ADMIN ASSISTANCE FUND
508.40.00 ENDING FUND BALANCE-COMMITTED 80,000 218,616 -138,61613298 13200 - ELEC EQUIP RES FND BAL SUBTOTAL 80,000 218,616 -138,616
13200 13200 - ELECTION EQUIPMENT RES SUBTOTAL 125,000 1,013 123,987
13298 13200 - ELEC EQUIP RES FND BAL
514.89.35 SMALL TOOLS AND MINOR EQUIPMENT 0 1,013 -1,013594.14.64 MAJOR EQUIPMENT 125,000 0 125,000
128 WW NOXIOUS WEED CNTL EXPENDITURE TOTAL 148,430 153,173 -4,743
132 ELECTION EQUIPMENT RES 13200 13200 - ELECTION EQUIPMENT RES
508.30.00 ENDING FUND BALANCE-RESTRICTED 95,900 128,779 -32,87912898 WW NOXIOUS WEED CNTL ENDING FUND BAL
SUBTOTAL95,900 128,779 -32,879
12800 W W NOXIOUS WEED CNTL SUBTOTAL 52,530 24,394 28,136
12898 WW NOXIOUS WEED CNTL ENDING FUND BAL
553.60.49 MISCELLANEOUS 6,000 685 5,315553.60.50 INTERGOVERNMENTAL SERVICES 1,000 480 520
553.60.44 ADVERTISING 500 229 271553.60.46 INSURANCE 700 428 272
553.60.42 COMMUNICATIONS 1,500 233 1,267553.60.43 TRAVEL 5,000 1,028 3,972
553.60.31 OFFICE & OPERATING SUPPLIES 6,500 1,267 5,233553.60.41 PROFESSIONAL SERVICES 2,000 1,000 1,000
553.60.11 REGULAR SALARIES & WAGES 26,100 17,041 9,059553.60.21 OTHER BENEFITS 3,230 2,004 1,226
127 STORMWATER MGMT UTILITY DIST EXPENDITURE TOTAL 980,000 1,003,388 -23,388
128 WW NOXIOUS WEED CNTL 12800 W W NOXIOUS WEED CNTL
508.30.00 ENDING FUND BALANCE - EMERGENCY RESERVE 235,200 727,735 -492,53512798 STORMWATER MGMT-ENDING FUND BALANCE
SUBTOTAL235,200 727,735 -492,535
12706 STORMWATER DESIGN SUBTOTAL 218,600 131,781 86,819
12798 STORMWATER MGMT-ENDING FUND BALANCE
531.37.40 SERVICES 400 7,308 -6,908531.37.45 OPERATING RENTALS & LEASES 2,000 35,147 -33,147
531.37.30 SUPPLIES 400 6,395 -5,995531.37.31 OFFICE & OPERATING SUPPLIES 200 230 -30
86,298531.37.21 OTHER BENEFITS 75,600 28,999 46,601
12706 STORMWATER DESIGN531.37.11 REGULAR SALARIES & WAGES 140,000 53,702
12705 STORMWATER CONSTRUCTION SUBTOTAL 400,000 24,091 375,909
109
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
522.10.49 MISCELLANEOUS 600 544 56526.00.64 MAJOR EQUIPMENT 2,000 0 2,000
522.10.46 INSURANCE 2,300 1,876 424522.10.48 REPAIRS & MAINTENANCE 2,000 1,759 241
522.10.43 TRAVEL 3,200 218 2,982522.10.44 ADVERTISING 200 0 200
522.10.41 PROFESSIONAL SERVICES 10,574 10,267 307522.10.42 COMMUNICATIONS 500 310 190
522.10.31 OFFICE & OPERATING SUPPLIES 1,000 218 782522.10.35 SMALL TOOLS AND MINOR EQUIPMENT 100 0 100
522.10.11 REGULAR SALARIES & WAGES 71,842 70,805 1,037522.10.21 OTHER BENEFITS 30,529 25,564 4,965
010 SUP COURT & INDIGENT DEFENSE EMERG FUND EXPENDITURE TOTAL
545,296 543,838 1,458
146 EMERGENCY MEDICAL SERVICES 14600 EMERGENCY MEDICAL SERVICES
-91,15713798 EMERGENCY FUND ENDING FUND BALANCE
SUBTOTAL395,296 486,453 -91,157
13798 EMERGENCY FUND ENDING FUND BALANCE508.50.00 ENDING FUND BALANCE-ASSIGNED 395,296 486,453
512.21.41 PROFESSIONAL SERVICES 150,000 57,385 92,61513700 SUP CT & INDIGENT DEFENSE EMERG FUND
SUBTOTAL150,000 57,385 92,615
135 TRIAL COURT IMPROVEMENT FUND EXPENDITURE TOTAL 273,599 273,805 -206
010 SUP COURT & INDIGENT DEFENSE EMERG FUND 13700 SUP CT & INDIGENT DEFENSE EMERG FUND
508.30.00 ENDING FUND BALANCE-RESTRICTED 146,841 162,117 -15,27613598 TRIAL COURT IMPROVEMENT ENDING FUND BAL
SUBTOTAL146,841 162,117 -15,276
13500 TRIAL COURT IMPROVEMENT FUND SUBTOTAL 126,758 111,689 15,070
13598 TRIAL COURT IMPROVEMENT ENDING FUND BAL
512.40.49 MISCELLANEOUS 1,000 1,000 0594.12.64 MAJOR EQUIPMENT 0 1,224 -1,224
512.40.35 SMALL TOOLS AND MINOR EQUIPMENT 0 543 -543512.40.43 TRAVEL 2,300 1,216 1,084
512.40.11 REGULAR SALARIES & WAGES 83,136 75,306 7,830512.40.21 OTHER BENEFITS 40,322 32,400 7,922
134 R/E TAX ADMIN ASSISTANCE FUND EXPENDITURE TOTAL 70,350 73,236 -2,886
135 TRIAL COURT IMPROVEMENT FUND 13500 TRIAL COURT IMPROVEMENT FUND
508.30.00 ENDING FUND BALANCE-RESTRICTED 40,150 73,236 -33,08613498 R/E TAX ADMIN ASSISTANCE FD-END FUND BAL
SUBTOTAL40,150 73,236 -33,086
13400 R/E TAX ADMIN ASSISTANCE FUND SUBTOTAL 30,200 0 30,200
13498 R/E TAX ADMIN ASSISTANCE FD-END FUND BAL
514.22.48 REPAIRS & MAINTENANCE 10,200 0 10,200
110
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
010 COMMUNITY OUTREACH EXPENDITURE TOTAL 455,500 463,405 -7,905
-243,11315198 COMMUNITY OUTREACH ENDING FUND BALANCE
SUBTOTAL193,500 436,613 -243,113
15198 COMMUNITY OUTREACH ENDING FUND BALANCE508.50.00 ENDING FUND BALANCE-ASSIGNED 193,500 436,613
571.10.49 MISCELLANEOUS 262,000 26,792 235,20815100 COMMUNITY OUTREACH SUBTOTAL 262,000 26,792 235,208
150 WWCO PUBLIC FAC IMPROV FUND EXPENDITURE TOTAL 3,727,333 4,332,657 -605,324
010 COMMUNITY OUTREACH 15100 COMMUNITY OUTREACH
508.30.00 ENDING FUND BALANCE-RESTRICTED 2,598,238 4,153,562 -1,555,32415098 15000 -PUB FAC IMPROV END BAL SUBTOTAL 2,598,238 4,153,562 -1,555,324
15000 15000 -WW PUB FAC IMPROV FUND SUBTOTAL 1,129,095 179,095 950,000
15098 15000 -PUB FAC IMPROV END BAL
558.70.49 MISCELLANEOUS 950,000 0 950,000597.00.00 OPERATING TRANFER TO CE BLDG FUND 179,095 179,095 0
148 911 ENHNCD/PUB COM BLDG EXPENDITURE TOTAL 783,990 765,986 18,004
150 WWCO PUBLIC FAC IMPROV FUND 15000 15000 -WW PUB FAC IMPROV FUND
508.30.00 ENDING FUND BALANCE-RESTRICTED 0 5,390 -5,39014898 14800 -911 ENHNCD END FUND BAL SUBTOTAL 0 5,390 -5,390
14800 911 ENHNCD/PUB COM BLDG SUBTOTAL 783,990 760,596 23,394
14898 14800 -911 ENHNCD END FUND BAL
522.20.41 PROFESSIONAL SERVICES 783,990 759,140 24,850522.20.49 MISCELLANEOUS 0 1,457 -1,457
147 EMS TAXES EXPENDITURE TOTAL 2,973,626 2,673,977 299,649
148 911 ENHNCD/PUB COM BLDG 14800 911 ENHNCD/PUB COM BLDG
-55,87514798 EMS TAXES ENDING FUND BALANCE SUBTOTAL 30,000 85,875 -55,875
14798 EMS TAXES ENDING FUND BALANCE508.30.00 ENDING FUND BALANCE-RESTRICTED 30,000 85,875
522.10.49 MISCELLANEOUS 2,943,626 2,588,102 355,52414700 EMS TAXES SUBTOTAL 2,943,626 2,588,102 355,524
146 EMERGENCY MEDICAL SERVICES EXPENDITURE TOTAL 275,968 236,810 39,158
147 EMS TAXES 14700 EMS TAXES
-34,12614698 14600-EMG MED SVC END FUND BAL SUBTOTAL 30,000 64,126 -34,126
14698 14600-EMG MED SVC END FUND BAL508.40.00 ENDING FUND BALANCE-COMMITTED 30,000 64,126
597.00.00 OPERATING TRANSFER OUT - EMS TAXES 121,123 61,123 60,00014600 EMERGENCY MEDICAL SERVICES SUBTOTAL 245,968 172,684 73,284
111
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
551.20.49 MISCELLANEOUS 40,000 38,274 1,726
156 COUNTY TREASURER SERVICE FUND EXPENDITURE TOTAL 0 4,115 -4,115
160 WW CO LOW INCOME HOUSING 16000 WW CO LOW INCOME HOUSING
508.30.00 ENDING FUND BALANCE-RESTRICTED 0 4,115 -4,11515698 CTY TREAS SERV FUND ENDING FUND BAL
SUBTOTAL0 4,115 -4,115
010 LEOFF I FUND EXPENDITURE TOTAL 388,200 471,160 -82,960
156 COUNTY TREASURER SERVICE FUND 15698 CTY TREAS SERV FUND ENDING FUND BAL
-92,96015498 LEOFF I FUND ENDING FUND BALANCE SUBTOTAL 378,200 471,160 -92,960
15498 LEOFF I FUND ENDING FUND BALANCE508.50.00 ENDING FUND BALANCE-ASSIGNED 378,200 471,160
521.10.41 PROFESSIONAL SERVICES 10,000 0 10,00015400 LEOFF I FUND SUBTOTAL 10,000 0 10,000
010 CE MEDICAL INSURANCE RESERVE EXPENDITURE TOTAL 764,500 772,500 -8,000
010 LEOFF I FUND 15400 LEOFF I FUND
-448,44515398 CE MED INS RES ENDING FUND BALANCE
SUBTOTAL324,055 772,500 -448,445
15398 CE MED INS RES ENDING FUND BALANCE508.50.00 ENDING FUND BALANCE-ASSIGNED 324,055 772,500
597.00.00 TRANSFERS OUT 440,445 0 440,44515300 CE MEDICAL INSURANCE RESERVE SUBTOTAL 440,445 0 440,445
152 INVESTMENT POOL EXPENDITURE TOTAL 91,320 1,502,229 -1,410,909
010 CE MEDICAL INSURANCE RESERVE 15300 CE MEDICAL INSURANCE RESERVE
508.30.00 ENDING FUND BALANCE-RESTRICTED 35,000 48,143 -13,14315298 INVESTMENT POOL ENDING FUND BALANCE
SUBTOTAL35,000 48,143 -13,143
15200 INVESTMENT POOL SUBTOTAL 56,320 1,454,086 -1,397,766
15298 INVESTMENT POOL ENDING FUND BALANCE
514.22.49 MISCELLANEOUS 750 920 -170581.10.00 LOANS TO OTHER FUNDS 0 1,400,000 -1,400,000
514.22.43 TRAVEL 3,000 2,144 856514.22.48 REPAIRS & MAINTENANCE 8,607 7,979 628
514.22.41 PROFESSIONAL SERVICES 13,750 13,960 -210514.22.42 COMMUNICATIONS 1,500 1,200 300
514.22.11 REGULAR SALARIES & WAGES 20,541 19,972 569514.22.21 OTHER BENEFITS 8,172 7,910 262
152 INVESTMENT POOL 15200 INVESTMENT POOL
112
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
191 REWARD EXPENDITURE TOTAL 12,000 11,000 1,000
192 DARE/GREAT PROGRAMS 19200 19200 - DARE/GREAT PROGRAMS
-10,00019198 REWARD ENDING FUND BALANCE SUBTOTAL 1,000 11,000 -10,000
19198 REWARD ENDING FUND BALANCE508.30.00 ENDING FUND BALANCE-RESTRICTED 1,000 11,000
521.30.31 OFFICE & OPERATING SUPPLIES 11,000 0 11,00019100 19100 - REWARD SUBTOTAL 11,000 0 11,000
190 JAIL INMATE WELFARE EXPENDITURE TOTAL 319,050 328,824 -9,774
191 REWARD 19100 19100 - REWARD
-49,73519098 19000-JAIL INMATE END FUND BAL SUBTOTAL 238,090 287,825 -49,735
19098 19000-JAIL INMATE END FUND BAL508.40.00 ENDING FUND BALANCE-COMMITTED 238,090 287,825
523.61.48 REPAIRS & MAINTENANCE 23,000 5,581 17,41919000 JAIL INMATE WELFARE SUBTOTAL 80,960 40,999 39,962
523.61.31 OFFICE & OPERATING SUPPLIES 6,000 3,229 2,771523.61.35 SMALL TOOLS AND MINOR EQUIPMENT 21,500 6,772 14,728
523.61.11 REGULAR SALARIES & WAGES 20,464 16,618 3,846523.61.21 OTHER BENEFITS 9,996 8,797 1,199
161 HOMELESS HOUSING EXPENDITURE TOTAL 381,660 395,176 -13,516
190 JAIL INMATE WELFARE 19000 JAIL INMATE WELFARE
-60,48716198 16100-HOMELESS HOUSING END FUND BAL
SUBTOTAL82,240 142,727 -60,487
16198 16100-HOMELESS HOUSING END FUND BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 82,240 142,727
565.40.49 MISCELLANEOUS 24,040 15,449 8,59216100 HOMELESS HOUSING SUBTOTAL 299,420 252,449 46,971
565.40.42 COMMUNICATIONS 0 1 -1565.40.43 TRAVEL 0 1,593 -1,593
565.40.31 OFFICE & OPERATING SUPPLIES 0 201 -201565.40.41 PROFESSIONAL SERVICES 230,000 193,950 36,050
565.40.11 REGULAR SALARIES & WAGES 29,617 29,237 380565.40.21 OTHER BENEFITS 15,763 12,018 3,745
160 WW CO LOW INCOME HOUSING EXPENDITURE TOTAL 78,150 88,260 -10,110
161 HOMELESS HOUSING 16100 HOMELESS HOUSING
-11,83616098 16098 LOW INC HOUSING END FUND SUBTOTAL 38,150 49,986 -11,836
16098 16098 LOW INC HOUSING END FUND508.30.00 ENDING FUND BALANCE-RESTRICTED 38,150 49,986
16000 WW CO LOW INCOME HOUSING SUBTOTAL 40,000 38,274 1,726
113
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
594.21.64 MAJOR EQUIPMENT 0 5,445 -5,445
521.50.48 REPAIRS & MAINTENANCE 50,000 59,579 -9,579594.21.62 BUILDINGS 125,000 0 125,000
203 JUVENILE DETENTION DEBT SERV EXPENDITURE TOTAL 0 25,247 -25,247
300 LAW & JUSTICE BUILDING 30000 30000 - LAW & JUSTICE BLDG
508.30.00 ENDING FUND BALANCE-RESTRICTED 0 25,247 -25,24720300 20300 - JUV DET DEBT SERV SUBTOTAL 0 25,247 -25,247
194 SHERIFF'S DRUG INVESTIGATIVE FUND EXPENDITURE TOTAL
25,308 28,132 -2,824
203 JUVENILE DETENTION DEBT SERV 20300 20300 - JUV DET DEBT SERV
-12,27419498 19498-SHER DRUG INVEST FUND END FUND BAL
SUBTOTAL15,308 27,582 -12,274
19498 19498-SHER DRUG INVEST FUND END FUND BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 15,308 27,582
521.10.43 TRAVEL 5,000 550 4,45019400 SHERIFF'S DRUG INVESTIGATIVE FUND SUBTOTAL 10,000 550 9,450
521.10.31 OFFICE & OPERATING SUPPLIES 3,000 0 3,000521.10.35 SMALL TOOLS AND MINOR EQUIPMENT 2,000 0 2,000
193 BOATING SAFETY EXPENDITURE TOTAL 48,500 59,535 -11,035
194 SHERIFF'S DRUG INVESTIGATIVE FUND 19400 SHERIFF'S DRUG INVESTIGATIVE FUND
508.30.00 ENDING FUND BALANCE-RESTRICTED 39,555 50,590 -11,03519398 BOATING SAFETY ENDING FUND BALANCE
SUBTOTAL39,555 50,590 -11,035
19300 BOATING SAFETY SUBTOTAL 8,945 8,945 0
19398 BOATING SAFETY ENDING FUND BALANCE
521.22.48 REPAIRS & MAINTENANCE 1,500 349 1,151521.22.49 MISCELLANEOUS 0 245 -245
521.22.32 FUEL CONSUMED 500 110 390521.22.43 TRAVEL 1,000 1,125 -125
521.22.22 UNIFORM & CLOTHING 1,500 144 1,356521.22.31 OFFICE & OPERATING SUPPLIES 1,000 0 1,000
521.22.12 OVERTIME 3,000 6,062 -3,062521.22.21 OTHER BENEFITS 445 910 -465
192 DARE/GREAT PROGRAMS EXPENDITURE TOTAL 2,850 3,079 -229
193 BOATING SAFETY 19300 BOATING SAFETY
-1,03219298 19298 - DARE/GRT END FUND BAL SUBTOTAL 1,100 2,132 -1,032
19298 19298 - DARE/GRT END FUND BAL508.30.00 ENDING FUND BALANCE-RESTRICTED 1,100 2,132
521.30.31 OFFICE & OPERATING SUPPLIES 1,750 947 80319200 19200 - DARE/GREAT PROGRAMS SUBTOTAL 1,750 947 803
114
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
305 PUBLIC COMMUNICATIONS BLDG EXPENDITURE TOTAL 10,000 23,653 -13,653
508.40.00 ENDING FUND BALANCE-COMMITTED 0 22,292 -22,29230598 PUB COMM BLDG-ENDING FUND BALANCE
SUBTOTAL0 22,292 -22,292
30500 PUBLIC COMMUNICATIONS BLDG SUBTOTAL 10,000 1,362 8,638
30598 PUB COMM BLDG-ENDING FUND BALANCE
1,362 3,638594.22.62 BUILDINGS 5,000 0 5,000
305 PUBLIC COMMUNICATIONS BLDG 30500 PUBLIC COMMUNICATIONS BLDG522.50.48 REPAIRS & MAINTENANCE 5,000
30498 30498 FAIR BLDG END FUND BAL SUBTOTAL 26,834 141,011 -114,177
304 FAIRGROUNDS BUILDING FUND EXPENDITURE TOTAL 176,834 249,269 -72,435
508.50.00 ENDING FUND BALANCE-ASSIGNED 0 141,011 -141,011508.90.00 ENDING FUND BALANCE-UNASSIGNED 26,834 0 26,834
30400 FAIRGROUNDS BUILDING FUND SUBTOTAL 150,000 108,258 41,742
30498 30498 FAIR BLDG END FUND BAL
-58,258594.75.62 BUILDINGS 100,000 0 100,000
30400 FAIRGROUNDS BUILDING FUND575.40.48 REPAIRS & MAINTENANCE 50,000 108,258
303 JUVENILE DETENTION BLDG 303 JUVENILE DETENTION BLDG EXPENDITURE TOTAL 0 0 0
304 FAIRGROUNDS BUILDING FUND
30198 30100- C.E. BLDG END FUND BAL SUBTOTAL 1,275,905 -408,675 1,684,580
301 CURRENT EXPENSE BUILDING EXPENDITURE TOTAL 3,355,095 1,406,026 1,949,069
508.40.00 ENDING FUND BALANCE-COMMITTED 1,275,905 0 1,275,905508.90.00 ENDING FUND BALANCE-UNASSIGNED 0 -408,675 408,675
30100 CURRENT EXPENSE BUILDING SUBTOTAL 2,079,190 1,814,700 264,490
30198 30100- C.E. BLDG END FUND BAL
592.21.80 DEBT SERVICE-INTEREST 36,947 36,947 0594.11.62 BUILDINGS 1,565,000 1,259,119 305,881
511.60.48 REPAIRS & MAINTENANCE 150,000 190,221 -40,221581.20.00 DEBT SERVICE PRINCIPAL 321,243 321,243 0
511.60.35 SMALL TOOLS AND MINOR EQUIPMENT 0 1,171 -1,171511.60.41 PROFESSIONAL SERVICES 6,000 6,000 0
300 LAW & JUSTICE BUILDING EXPENDITURE TOTAL 691,000 662,977 28,023
301 CURRENT EXPENSE BUILDING 30100 CURRENT EXPENSE BUILDING
-81,95330098 30098 L&J BLDG FUND END BAL SUBTOTAL 516,000 597,953 -81,953
30098 30098 L&J BLDG FUND END BAL508.50.00 ENDING FUND BALANCE-ASSIGNED 516,000 597,953
30000 30000 - LAW & JUSTICE BLDG SUBTOTAL 175,000 65,024 109,976
115
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
230,00050201 EQUIPMENT MAINTENANCE548.65.00 MAINTENANCE OF EQUIPMENT 230,000 0
548.58.34 ITEMS PURCH FOR INVENTORY-RESALE 0 107,123 -107,12350200 50200-EQUIP RENTAL & REVOLVING SUBTOTAL 0 1,068,384 -1,068,384
994,779 -994,779548.38.21 OTHER BENEFITS 0 -33,518 33,518
502 EQUIP RENTAL & REVOLVING 50200 50200-EQUIP RENTAL & REVOLVING501.48.00 DEPRECIATION EXPENSE 0
31998 HUMAN SERV CAP PROJ ENDING FUND BALANCE SUBTOTAL
25,484 -1,127,312 1,152,796
319 HUMAN SERVICES CAPITAL PROJECTS EXPENDITURE TOTAL
427,942 -727,163 1,155,105
25,484508.90.00 ENDING FUND BALANCE-UNASSIGNED 0 -1,127,312 1,127,312
31998 HUMAN SERV CAP PROJ ENDING FUND BALANCE508.40.00 ENDING FUND BALANCE-COMMITTED 25,484 0
518.30.48 REPAIRS & MAINTENANCE 13,236 25,298 -12,06231903 COMMUNITY SOCIAL SERV CTR OPERATIONS
SUBTOTAL101,926 99,617 2,309
518.30.46 INSURANCE 3,800 3,713 87518.30.47 PUBLIC UTILITIES SERVICES 54,445 53,643 802
518.30.31 OFFICE & OPERATING SUPPLIES 5,445 3,905 1,540518.30.41 PROFESSIONAL SERVICES 25,000 13,058 11,942
31901 COMMUNITY SOCIAL SERVICE CENTER SUBTOTAL 300,532 300,532 0
31903 COMMUNITY SOCIAL SERV CTR OPERATIONS
592.64.80 DEBT SERVICE-INTEREST 45,246 45,246 0592.64.82 INTEREST ON INTERFUND DEBT 5,333 5,333 0
581.20.00 LOAN REPAYMENTS - PRINCIPAL 227,731 227,731 0581.20.01 DEPRECIATION 22,222 22,222 0
307 CE VEHICLE EXPENDITURE TOTAL 61,500 61,258 242
319 HUMAN SERVICES CAPITAL PROJECTS 31901 COMMUNITY SOCIAL SERVICE CENTER
511.60.45 OPERATING RENTALS & LEASES 61,500 61,258 24230700 CE VEHICLE SUBTOTAL 61,500 61,258 242
306 CAPITAL IMPROVEMENTS EXPENDITURE TOTAL 661,000 702,551 -41,551
307 CE VEHICLE 30700 CE VEHICLE
508.50.00 ENDING FUND BALANCE-ASSIGNED 621,000 702,551 -81,55130698 CAPITAL IMPROVEMENTS ENDING FUND BALANCE
SUBTOTAL621,000 702,551 -81,551
30600 CAPITAL IMPROVEMENTS SUBTOTAL 40,000 0 40,000
30698 CAPITAL IMPROVEMENTS ENDING FUND BALANCE
594.11.64 MAJOR EQUIPMENT 25,000 0 25,000594.22.64 MAJOR EQUIPMENT 15,000 0 15,000
306 CAPITAL IMPROVEMENTS 30600 CAPITAL IMPROVEMENTS
116
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
548.55.30 SUPPLIES 0 2,263 -2,263
548.55.11 REGULAR SALARIES & WAGES 0 5,903 -5,903548.55.21 OTHER BENEFITS 0 3,188 -3,188
548.48.34 ITEMS PURCH FOR INVENTORY-RESALE 65,000 53,676 11,324548.48.45 OPERATING RENTALS & LEASES 0 2,087 -2,087
548.48.21 OTHER BENEFITS 0 23,859 -23,859548.48.30 SUPPLIES 0 31 -31
548.48.00 PARTS OPERATIONS-GENERAL 80,000 0 80,000548.48.11 REGULAR SALARIES & WAGES 0 44,182 -44,182
548.38.45 OPERATING RENTALS & LEASES 0 29,922 -29,922548.39.35 SMALL TOOLS AND MINOR EQUIPMENT 10,000 6,885 3,115
548.38.31 OFFICE & OPERATING SUPPLIES 0 41 -41548.38.40 SERVICES 0 11,297 -11,297
548.38.21 OTHER BENEFITS 0 184,237 -184,237548.38.30 SUPPLIES 0 9,145 -9,145
548.38.11 REGULAR SALARIES & WAGES 0 341,032 -341,032548.38.12 OVERTIME 0 147 -147
548.35.45 OPERATING RENTALS & LEASES 0 371 -371548.38.00 MECHANICAL SHOP - FLEET MANAGEMENT 707,000 0 707,000
548.35.31 OFFICE & OPERATING SUPPLIES 0 77 -77548.35.40 SERVICES 0 28,682 -28,682
548.35.21 OTHER BENEFITS 0 6,503 -6,503548.35.30 SUPPLIES 0 1,915 -1,915
51,000548.35.11 REGULAR SALARIES & WAGES 0 12,043 -12,043
50221 MECHANICAL SHOP548.35.00 MECHANICAL SHOP - MAINT OF FACILITIES 51,000 0
518.58.45 OPERATING RENTALS & LEASES 0 45,786 -45,78650211 CENTRAL STORES SUBTOTAL 519,000 345,967 173,034
518.58.34 ITEMS PURCH FOR INVENTORY-RESALE 387,000 249,770 137,230518.58.40 SERVICES 0 5,401 -5,401
518.58.11 REGULAR SALARIES & WAGES 0 25,746 -25,746518.58.21 OTHER BENEFITS 0 13,903 -13,903
518.55.45 OPERATING RENTALS & LEASES 0 2,928 -2,928518.58.00 CENTRAL STORES - OPERATIONS 127,000 0 127,000
518.55.21 OTHER BENEFITS 0 722 -722518.55.31 OFFICE & OPERATING SUPPLIES 0 376 -376
518.55.00 CENTRAL STORES - MAINT OF FACILITIES 5,000 0 5,000518.55.11 REGULAR SALARIES & WAGES 0 1,337 -1,337
50202 EQUIPMENT PURCHASE SUBTOTAL 1,751,500 122 1,751,378
50211 CENTRAL STORES
548.60.21 OTHER BENEFITS 0 43 -43594.48.64 MAJOR EQUIPMENT 1,745,000 0 1,745,000
6,500548.60.11 REGULAR SALARIES & WAGES 0 79 -79
50202 EQUIPMENT PURCHASE548.60.00 EQUIPMENT PURCHASES 6,500 0
548.65.40 SERVICES 54,000 97,178 -43,17850201 EQUIPMENT MAINTENANCE SUBTOTAL 284,000 279,078 4,922
548.65.30 SUPPLIES 0 181,901 -181,901
117
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
548.39.21 OTHER BENEFITS 35,000 34,963 37
50265 JURY LEAVE SUBTOTAL 500 0 500
50266 STATE RETIREMENT
548.39.11 REGULAR SALARIES & WAGES 350 0 350548.39.21 OTHER BENEFITS 150 0 150
50264 BEREAVEMENT SUBTOTAL 1,500 1,129 371
50265 JURY LEAVE
548.39.11 REGULAR SALARIES & WAGES 1,000 733 267548.39.21 OTHER BENEFITS 500 396 104
50263 FLOATING HOLIDAY SUBTOTAL 6,000 4,092 1,908
50264 BEREAVEMENT
548.39.11 REGULAR SALARIES & WAGES 5,000 2,657 2,343548.39.21 OTHER BENEFITS 1,000 1,435 -435
50262 HOLIDAY SUBTOTAL 18,500 19,697 -1,197
50263 FLOATING HOLIDAY
548.39.11 REGULAR SALARIES & WAGES 12,000 12,791 -791548.39.21 OTHER BENEFITS 6,500 6,907 -407
50261 SICK LEAVE SUBTOTAL 23,000 18,208 4,792
50262 HOLIDAY
548.39.11 REGULAR SALARIES & WAGES 15,000 11,823 3,177548.39.21 OTHER BENEFITS 8,000 6,384 1,616
50260 VACATION LEAVE SUBTOTAL 33,000 31,948 1,052
50261 SICK LEAVE
548.39.11 REGULAR SALARIES & WAGES 21,000 20,745 255548.39.21 OTHER BENEFITS 12,000 11,203 797
50224 FIRST AID & SAFETY SUBTOTAL 2,500 1,721 779
50260 VACATION LEAVE
548.38.21 OTHER BENEFITS 0 580 -580548.38.45 OPERATING RENTALS & LEASES 0 66 -66
548.38.00 FIRST AID & SAFETY 2,500 0 2,500548.38.11 REGULAR SALARIES & WAGES 0 1,075 -1,075
50223 PROFESSIONAL DEVELOPMENT SUBTOTAL 6,000 6,599 -599
50224 FIRST AID & SAFETY
548.38.40 SERVICES 0 1,512 -1,512548.38.45 OPERATING RENTALS & LEASES 0 290 -290
548.38.14 PROFESSIONAL DEVELOPMENT-COMPTIME USED 0 146 -146548.38.21 OTHER BENEFITS 0 1,682 -1,682
6,000548.38.11 REGULAR SALARIES & WAGES 0 2,969 -2,969
50223 PROFESSIONAL DEVELOPMENT548.38.00 PROFESSIONAL DEVELOPMENT 6,000 0
548.58.34 ITEMS PURCH FOR INVENTORY-RESALE 460,000 269,853 190,14750221 MECHANICAL SHOP SUBTOTAL 1,398,000 1,054,939 343,061
548.55.40 SERVICES 25,000 13,852 11,148548.55.45 OPERATING RENTALS & LEASES 0 3,583 -3,583
548.55.31 OFFICE & OPERATING SUPPLIES 0 165 -165
118
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
508.89.00 ENDING FUND BALANCE-UNRESERVED 379,000 436,634 -57,634
50300 RISK MANAGEMENT SUBTOTAL 613,000 493,634 119,366
50398 RISK MANAGEMENT-ENDING FUND BAL
519.68.46 INSURANCE 75,000 25,070 49,930519.69.35 SMALL TOOLS AND MINOR EQUIPMENT 0 2,242 -2,242
387,471 55,529519.67.41 PROFESSIONAL SERVICES 95,000 78,850 16,150
503 RISK MANAGEMENT 50300 RISK MANAGEMENT519.66.46 INSURANCE 443,000
50298 50200 EQUIP R&R END FUND BAL SUBTOTAL 2,321,100 10,126,065 -7,804,965
502 EQUIP RENTAL & REVOLVING EXPENDITURE TOTAL 6,296,800 12,843,190 -6,546,390
-7,804,990508.89.00 ENDING FUND BALANCE-UNRESERVED 2,321,100 2,321,075 25
50298 50200 EQUIP R&R END FUND BAL508.60.00 NET INVESTMENT IN CAPITAL ASSETS-ENDING 0 7,804,990
548.39.11 REGULAR SALARIES & WAGES 5,200 5,113 8750292 LONGEVITY SUBTOTAL 5,200 5,113 87
50285 UNDIST LABOR-ER&R SUBTOTAL -224,000 -260,710 36,710
50292 LONGEVITY
669548.39.21 OTHER BENEFITS -225,000 -261,041 36,041
50285 UNDIST LABOR-ER&R548.39.11 REGULAR SALARIES & WAGES 1,000 331
32650277 VISION INSURANCE SUBTOTAL 1,000 674 326
50277 VISION INSURANCE548.39.21 OTHER BENEFITS 1,000 674
47750276 EMPLOYEE ASSISTANCE PROGRAM SUBTOTAL 500 23 477
50276 EMPLOYEE ASSISTANCE PROGRAM548.39.21 OTHER BENEFITS 500 23
2,70750271 DENTAL INSURANCE SUBTOTAL 8,000 5,293 2,707
50271 DENTAL INSURANCE548.39.21 OTHER BENEFITS 8,000 5,293
23750270 LIFE INSURANCE SUBTOTAL 500 263 237
50270 LIFE INSURANCE548.39.21 OTHER BENEFITS 500 263
1,65350269 HEALTH INSURANCE SUBTOTAL 68,000 66,347 1,653
50269 HEALTH INSURANCE548.39.21 OTHER BENEFITS 68,000 66,347
3,79650268 INDUSTRIAL INSURANCE SUBTOTAL 14,000 10,204 3,796
50268 INDUSTRIAL INSURANCE548.39.21 OTHER BENEFITS 14,000 10,204
92750267 F I C A SUBTOTAL 24,000 23,073 927
50267 F I C A548.39.21 OTHER BENEFITS 24,000 23,073
50266 STATE RETIREMENT SUBTOTAL 35,000 34,963 37
119
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
508.60.00 NET INVESTMENT IN CAPITAL ASSETS-ENDING 0 288,088 -288,088508.89.00 ENDING FUND BALANCE-UNRESERVED 186,872 265,381 -78,509
50600 TECHNOLOGY SERVICES CAP FUND SUBTOTAL 265,000 197,945 67,055
50698 50698-TECH SVC CAP END FN BAL
518.80.48 REPAIRS & MAINTENANCE 150,000 133,507 16,493594.18.64 MAJOR EQUIPMENT 115,000 0 115,000
58,389 -58,389518.80.41 PROFESSIONAL SERVICES 0 6,050 -6,050
506 TECHNOLOGY SERVICES CAP FUND 50600 TECHNOLOGY SERVICES CAP FUND501.18.00 DEPRECIATION EXPENSE 0
50598 50500-TECH SVCS END FUND BAL SUBTOTAL 175,002 -113,894 288,896
505 TECHNOLOGY SERVICES EXPENDITURE TOTAL 791,023 448,903 342,120
-72,862508.89.00 ENDING FUND BALANCE-UNRESERVED 175,002 -186,756 361,758
50598 50500-TECH SVCS END FUND BAL508.60.00 NET INVESTMENT IN CAPITAL ASSETS-ENDING 0 72,862
594.18.64 MAJOR EQUIPMENT 1,500 0 1,50050500 TECHNOLOGY SERVICES SUBTOTAL 616,021 562,797 53,224
518.88.48 REPAIRS & MAINTENANCE 92,775 104,538 -11,763518.88.49 MISCELLANEOUS 6,225 3,365 2,860
518.88.45 OPERATING RENTALS & LEASES 0 210 -210518.88.46 INSURANCE 5,000 4,665 335
518.88.43 TRAVEL 2,500 1,562 938518.88.44 ADVERTISING 500 471 29
518.88.41 PROFESSIONAL SERVICES 6,250 794 5,456518.88.42 COMMUNICATIONS 24,524 22,632 1,892
518.88.31 OFFICE & OPERATING SUPPLIES 4,000 1,440 2,560518.88.35 SMALL TOOLS AND MINOR EQUIPMENT 500 4,954 -4,454
518.88.12 OVERTIME 8,000 2,258 5,742518.88.21 OTHER BENEFITS 120,117 80,654 39,463
501.18.00 DEPRECIATION EXPENSE 0 2,503 -2,503518.88.11 REGULAR SALARIES & WAGES 344,130 332,750 11,380
504 CO UNEMPLOYMENT COMP EXPENDITURE TOTAL 120,500 20,586 99,914
505 TECHNOLOGY SERVICES 50500 TECHNOLOGY SERVICES
-550498 50400 UNEMP COMP END FUND BAL SUBTOTAL 5,500 5,505 -5
50498 50400 UNEMP COMP END FUND BAL508.89.00 ENDING FUND BALANCE-UNRESERVED 5,500 5,505
517.70.29 UNEMPLOYMENT PAYMENTS 115,000 15,081 99,91950400 UNEMPLOYMENT COMPENSATION SUBTOTAL 115,000 15,081 99,919
503 RISK MANAGEMENT EXPENDITURE TOTAL 992,000 930,268 61,732
504 CO UNEMPLOYMENT COMP 50400 UNEMPLOYMENT COMPENSATION
50398 RISK MANAGEMENT-ENDING FUND BAL SUBTOTAL 379,000 436,634 -57,634
120
MCAG NO. 0174 Schedule 01
ACTUAL VARIANCE
WALLA WALLA COUNTY EXPENDITURES/EXPENSES APPROPRIATED VS. ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2016
ACCOUNT # DESCRIPTION APPROPRIATED
81,804,435 87,570,176 -5,765,741
50698 50698-TECH SVC CAP END FN BAL SUBTOTAL 186,872 553,469 -366,597
506 TECHNOLOGY SERVICES CAP FUND EXPENDITURE TOTAL 451,872 751,414 -299,542
121
MCAG NO. 0174 Schedule 7
Beginning Redeemed Canceled Ending Prior Year Current Year
Fund Outstanding Issued During During During Outstanding Open Period Open Period
No Fund Title Items the Year the Year the Year Items Items Items Disbursem*nts
115 COUNTY ROAD 0.00 869.10 869.10 0.00 869.10
147 EMS TAXES 0.00 1,704,279.09 1,704,279.09 0.00 1,704,279.09
600 STATE SCHOOL 0.00 15,868,985.85 15,868,985.85 0.00 15,868,985.85
601 STATE GENERAL 0.00 1,108,829.79 1,108,829.79 0.00 1,108,829.79
603 STATE G T E REFUND LEVY 0.00 514.92 514.92 0.00 514.92
608 FOREST PATROL 0.00 19,455.61 19,455.61 0.00 19,455.61
609 LEASEHOLD EXCISE 0.00 7,381.80 7,381.80 0.00 7,381.80
612 WW TIMBER TAX 0.00 3,271.93 3,271.93 0.00 3,271.93
622 SUSPENSE FUND 0.00 102,517.46 102,517.46 0.00 102,517.46
623 RURAL LIBRARY 0.00 200.10 200.10 0.00 200.10
630 COL CO HOSPITAL REG 0.00 75,008.88 75,008.88 0.00 75,008.88
631 CITY OF WALLA WALLA 0.00 6,360,259.53 6,360,259.53 0.00 6,360,259.53
632 CITY OF COLLEGE PLACE 0.00 1,467,285.84 1,467,285.84 0.00 1,467,285.84
633 CITY OF PRESCOTT 0.00 37,253.90 37,253.90 0.00 37,253.90
634 CITY OF WAITSBURG 0.00 167,217.49 167,217.49 0.00 167,217.49
640 PORT GENERAL FUND 0.00 2,032,068.26 2,032,068.26 0.00 2,032,068.26
643 CITY OF WALLA WALLA BOND 0.00 1,498,394.27 1,498,394.27 0.00 1,498,394.27
644 CITY OF CP BOND 0.00 489,569.71 489,569.71 0.00 489,569.71
647 COL CO HOSPITAL BOND 0.00 57,661.36 57,661.36 0.00 57,661.36
648 COL CO HOSPITAL CAP 0.00 60,506.39 60,506.39 0.00 60,506.39
650 AUDITOR'S WARRANT CLEARING 1,271,219.21 57,956,980.11 56,981,686.07 2,246,513.25 57,956,980.11
686 FIRE DIST 4 EXPENSE 0.00 149.54 149.54 0.00 149.54
689 FIRE DIST 5 EXPENSE 844.99 0.00 0.00 844.99 0.00
697 FIRE DIST 8 EXPENSE 0.00 221.76 221.76 0.00 221.76
715 IRRIGATION DIST 4 BOND 0.00 7,525.00 7,525.00 0.00 7,525.00
723 IRRIGATION DIST 9 BOND 0.00 37,132.11 37,132.11 0.00 37,132.11
736 IRRIGATION #11 DEBT SERVICE 0.00 44,044.62 44,044.62 0.00 44,044.62
740 BLUE MOUNTAIN INS CO-OP FUND 87.88 0.00 0.00 87.88 0.00
741 EASTERN WA SCHOOL DENTAL 0.00 122,916.00 122,916.00 0.00 122,916.00
750 SCH DIST 101 GENERAL 15,870.51 674,027.37 667,160.83 22,737.05 674,027.37
752 SCH DIST 101 CAPITAL PROJECTS 0.00 18,000.00 18,000.00 0.00 18,000.00
760 SCH DIST 140 GENERAL 1,652,443.59 72,139,379.88 72,081,280.44 62,820.99 1,647,722.04 72,076,558.89
761 SCH DIST 140 ASB 3,465.26 926,771.49 909,998.49 10,441.09 9,797.17 916,330.40
762 SCH DIST 140 CAPITAL 0.00 696,971.76 696,971.76 0.00 696,971.76
764 SCH DIST 140 BOND 0.00 3,802,950.00 3,802,950.00 0.00 3,802,950.00
766 SCH DIST 140 TRANS VEHICLE 0.00 262,044.38 262,044.38 0.00 262,044.38
WALLA WALLA COUNTY
SCHEDULE OF DISBURsem*nT ACTIVITY
FOR THE YEAR ENDED DECEMBER 31, 2016
122
MCAG NO. 0174 Schedule 7
Beginning Redeemed Canceled Ending Prior Year Current Year
Fund Outstanding Issued During During During Outstanding Open Period Open Period
No Fund Title Items the Year the Year the Year Items Items Items Disbursem*nts
WALLA WALLA COUNTY
SCHEDULE OF DISBURsem*nT ACTIVITY
FOR THE YEAR ENDED DECEMBER 31, 2016
769 SCH 140 NON EXPENDABLE TRUST 0.00 260.00 260.00 0.00 260.00
770 SCH DIST 250 GENERAL 312,620.16 14,884,719.45 14,468,885.73 83,943.96 644,509.92 14,800,775.49
771 SCH DIST 250 ASB 46.00 69,303.88 63,100.15 725.71 5,524.02 68,578.17
772 SCH DIST 250 CAPITAL 674,998.66 1,770,019.19 2,340,914.37 54,663.01 49,440.47 1,715,356.18
773 SCH DIST 250 BOND 0.00 2,433,443.76 2,433,443.76 0.00 2,433,443.76
774 SCH DIST 250 TRANS VEHICLE 0.00 132,235.09 132,235.09 0.00 132,235.09
780 SCH DIST 300 GENERAL 35,805.44 3,517,887.59 3,409,172.39 1,709.79 142,810.85 3,516,177.80
781 SCH DIST 300 ASB 4,037.49 37,846.61 41,324.68 559.42 37,846.61
782 SCH DIST 300 CAPITAL PROJECTS 19,661.20 138,544.18 156,110.79 603.20 1,491.39 137,940.98
783 SCH DIST 300 BOND 0.00 604,600.00 604,600.00 0.00 604,600.00
790 SCH DIST 400 GENERAL 410,485.09 9,936,599.04 9,946,920.64 61,368.11 338,795.38 9,875,230.93
791 SCH DIST 400 ASB 11,441.28 162,405.34 163,116.71 1,791.58 8,938.33 160,613.76
792 SCH DIST 400 CAPITAL 2,331.25 507,799.66 507,976.64 2,154.27 (0.00) 505,645.39
793 SCH DIST 400 BOND 0.00 1,421,423.08 1,421,423.08 0.00 1,421,423.08
796 SCH DIST 400 TRANS VEHICLE 0.00 175,752.24 175,752.24 0.00 175,752.24
800 SCH DIST 401 GENERAL 81,961.63 4,030,247.71 4,015,027.49 4,443.69 92,738.16 4,025,804.02
801 SCH DIST 401 ASB 0.00 108,029.70 103,060.04 4,324.00 645.66 103,705.70
804 SCH DIST 401 TRANS VEHICLE 0.00 62,372.49 62,372.49 0.00 62,372.49
805 SCH DIST 401 CAPITAL PROJECTS 0.00 6,752.98 6,752.98 0.00 6,752.98
806 SCH DIST 401 BOND 0.00 328,825.00 328,825.00 0.00 328,825.00
810 SCH DIST 402 GENERAL 261,430.85 4,471,364.48 4,578,547.15 93,943.40 60,304.78 4,377,421.08
811 SCH DIST 402 ASB 340.00 15,225.43 14,459.65 1,105.78 15,225.43
812 SCH DIST 402 TRANS VEHICLE 141,652.77 141,976.18 283,628.95 (0.00) 141,976.18
813 SCH DIST 402 CAPITAL 0.00 30,007.32 30,007.32 0.00 30,007.32
814 SCH DIST 402 BOND 0.00 331,147.50 331,147.50 0.00 331,147.50
TOTALS 4,900,743.26 213,069,433.20 212,312,677.12 382,932.80 5,274,566.54 0.00 0.00 212,686,500.40
123
MCAG NO. 0174 WALLA WALLA COUNTY
SCHEDULE OF LIABILITIES
FOR THE YEAR ENDED DECEMBER 31, 2016
Schedule 09
ID. No. Description Due Date
Beginning
Balance Additions Reductions Ending Balance
Revenue and Other (non G.O.) Debt/Liabilities
259.12 Compensated Absences $867,184 $7,351 $0 $874,535
264.30 Pension Liabilities $11,576,071 $589,797 $0 $12,165,868
264.40 OPEB Payable $1,021,250 $243,710 $111,985 $1,152,975
Total Revenue and Other (non G.O.) Debt/Liabilities: $13,464,505 $840,858 $111,985 $14,193,378
Total Liabilities: $13,464,505 $840,858 $111,985 $14,193,378
124
Schedule 11
Beginning Ending
Cash and Other Cash and
Investment Transfers-In Transfers-Out Expenditures Investment
010 0.00 1,920,770.00 0.00 5,514,874.76
010 0.00 0.00 0.00 499,333.43
010 234,000.00 0.00 0.00 442,055.57
010 0.00 0.00 0.00 772,500.45
010 170,000.00 0.00 0.00 471,160.12
101 0.00 0.00 0.00 282,715.12
102 0.00 0.00 0.00 46,341.71
103 39,344.00 0.00 0.00 165,834.51
104 0.00 0.00 0.00 7,850.66
105 0.00 0.00 0.00 141,351.84
107 530,000.00 0.00 0.00 376,912.22
108 0.00 175,000.00 0.00 1,346,295.85
109 0.00 0.00 0.00 361,151.11
110 0.00 0.00 0.00 51,225.42
111 0.00 0.00 0.00 24,390.21
112 492,192.00 48,596.00 0.00 332,308.97
115 0.00 0.00 0.00 6,587,801.10
118 21,401.00 0.00 0.00 59,156.61
119 97,528.00 48,596.00 0.00 1,195,531.95
120 0.00 97,528.00 0.00 535,317.20
121 0.00 0.00 0.00 119,837.26
122 5,233.00 0.00 0.00 96,612.99
123 0.00 50,000.00 0.00 76,653.03
124 0.00 0.00 0.00 90,093.73
126 0.00 0.00 0.00 663,278.04
127 0.00 0.00 0.00 731,228.43
128 0.00 0.00 0.00 129,250.05
132 0.00 0.00 0.00 218,615.58
134 0.00 0.00 0.00 73,235.92
135 28,792.00 0.00 0.00 162,116.91
146 0.00 61,123.00 0.00 64,148.64
147 61,123.00 0.00 1,004,724.72 85,875.05
148 0.00 0.00 0.00 47,145.12
150 0.00 179,095.00 0.00 3,638,005.63
152 0.00 0.00 1,400,000.00 -3,227,034.63
156 0.00 0.00 0.00 4,114.51
MCAG NO. 0174 WALLA WALLA COUNTY
SCHEDULE OF CASH ACTIVITY
FOR THE YEAR ENDED DECEMBER 31, 2016
Fund No Fund Title Receipts Other Revenue Disbursem*nts
CURRENT EXPENSE 6,465,515.96 15,823,333.66 0.00 14,853,204.86
COMMUNITY DEVELOPMENT 493,464.55 615,299.78 0.00 826,049.21
WASTE MANAGEMENT 62,268.93 360.00 0.00 16,287.22
EMERGENCY MANAGEMENT 192,497.55 172,303.87 0.00 238,310.91
SHERIFFS BLOCK GRANTS 7,845.29 5.37 0.00 0.00
HOTEL / MOTEL TAX 135,837.10 85,117.27 0.00 79,602.53
JUVENILE JUSTICE CENTER 330,477.40 1,485,849.49 0.00 1,969,414.67
LAW & JUSTICE 1,192,489.39 2,355,764.40 0.00 2,026,957.94
AUDITORS M & O 332,558.65 92,251.95 0.00 63,659.49
TREASURERS M & O 52,663.24 23,550.73 0.00 24,988.55
PROS VICTIM-WITNESS 31,299.17 85,620.84 0.00 92,529.80
PUBLIC HEALTH 88,354.94 1,136,830.87 0.00 1,336,472.84
COUNTY ROAD 5,981,151.92 10,353,214.28 0.00 9,746,565.10
WALLA WALLA FAIR 25,141.08 1,296,450.17 0.00 1,283,835.64
HUMAN SERVICES 1,337,479.78 1,651,342.81 0.00 1,842,222.64
COUNTY MENTAL HEALTH .01% 535,603.11 979,880.71 0.00 882,638.62
SOLDIER'S RELIEF 78,677.91 84,426.03 0.00 43,266.68
PROS CHILD SUPPORT 130,744.80 263,004.00 0.00 302,368.81
FAIRGROUNDS PROPERTIES 125,608.96 56,397.17 0.00 55,353.10
YOUTH SPECIAL SERVICES 98,170.62 303,749.69 0.00 311,826.58
MILL CREEK FLOOD CONTROL 607,809.73 146,972.75 0.00 91,504.44
STORMWATER MGMT UTILITY DIST746,923.44 256,464.54 0.00 272,159.55
WW NOXIOUS WEED CNTL 119,436.80 33,747.60 0.00 23,934.35
ELECTION EQUIPMENT RES 186,627.15 33,001.27 0.00 1,012.84
R/E TAX ADMIN ASSISTANCE FUND55,248.28 17,987.64 0.00 0.00
TRIAL COURT IMPROVEMENT FUND174,921.22 70,092.19 0.00 111,688.50
SUP COURT & INDIGENT DEFENSE EMERG FUND544,400.14 0.00 0.00 45,066.71
EMERGENCY MEDICAL SERVICES 116,133.13 0.00 120,901.49 111,762.98
EMS TAXES 42,669.97 2,691,085.89 0.00 1,704,279.09
911 ENHNCD/PUB COM BLDG 47,563.44 759,667.41 0.00 760,085.73
WWCO PUBLIC FAC IMPROV FUND2,859,346.38 957,754.25 0.00 0.00
COMMUNITY OUTREACH 232,095.90 1,934.24 0.00 25,974.57
INVESTMENT POOL -2,405,890.53 640,371.21 0.00 61,515.31
CE MEDICAL INSURANCE RESERVE765,892.83 6,607.62 0.00 0.00
LEOFF I FUND 298,581.46 2,578.66 0.00 0.00
COUNTY TREASURER SERVICE FUND3,228.76 885.75 0.00 0.00
125
Schedule 11
Beginning Ending
Cash and Other Cash and
Investment Transfers-In Transfers-Out Expenditures Investment
MCAG NO. 0174 WALLA WALLA COUNTY
SCHEDULE OF CASH ACTIVITY
FOR THE YEAR ENDED DECEMBER 31, 2016
Fund No Fund Title Receipts Other Revenue Disbursem*nts
160 0.00 0.00 0.00 56,806.86
161 0.00 0.00 0.00 159,841.87
190 0.00 0.00 0.00 293,477.62
191 0.00 0.00 0.00 11,000.00
192 0.00 0.00 0.00 2,132.02
193 0.00 0.00 0.00 50,590.07
194 0.00 0.00 0.00 27,581.89
203 0.00 0.00 0.00 25,246.50
300 281,000.00 0.00 0.00 643,039.11
301 395,095.00 0.00 0.00 1,869,790.22
304 50,000.00 0.00 0.00 141,010.97
305 0.00 0.00 0.00 22,291.77
306 0.00 0.00 0.00 702,551.01
307 0.00 0.00 0.00 0.00
319 0.00 0.00 0.00 34,568.74
502 0.00 0.00 0.00 1,875,296.51
503 0.00 0.00 0.00 436,634.37
504 0.00 0.00 0.00 5,505.48
505 0.00 0.00 0.00 148,538.22
506 175,000.00 0.00 0.00 431,446.20
600 0.00 0.00 0.00 37,414.08
601 0.00 0.00 0.00 85,883.14
603 0.00 0.00 0.00 423.65
608 0.00 0.00 0.00 35.31
609 0.00 0.00 0.00 2,239.57
610 0.00 0.00 0.00 67.11
612 0.00 0.00 0.00 1,689.92
615 0.00 0.00 0.00 1,099.70
621 0.00 0.00 0.00 16,793.31
622 0.00 0.00 0.00 358,598.65
623 0.00 0.00 0.00 3,579,797.34
624 0.00 0.00 0.00 6,967.53
625 0.00 0.00 0.00 421,355.85
626 0.00 0.00 0.00 41,844.00
629 500,000.00 491,200.00 0.00 3,076,069.63
630 0.00 0.00 0.00 203.24
WW CO LOW INCOME HOUSING 45,966.04 46,187.10 0.00 35,346.28
HOMELESS HOUSING 164,391.11 246,083.06 0.00 250,632.30
JAIL INMATE WELFARE 292,610.82 36,453.28 0.00 35,586.48
REWARD 11,000.00 0.00 0.00 0.00
DARE/GREAT PROGRAMS 3,232.75 0.00 0.00 1,100.73
BOATING SAFETY 51,356.78 8,178.29 0.00 8,945.00
SHERIFF'S DRUG INVESTIGATIVE FUND23,570.42 4,561.47 0.00 550.00
JUVENILE DETENTION DEBT SERV FISCAL25,043.84 202.66 0.00 0.00
LAW & JUSTICE BUILDING 402,989.49 6,000.00 0.00 46,950.38
CURRENT EXPENSE BUILDING 1,597,322.70 311,042.40 1,400,000.00 1,833,669.88
FAIRGROUNDS BUILDING FUND 108,960.22 90,309.01 0.00 108,258.26
PUBLIC COMMUNICATIONS BLDG 14,431.62 10,000.00 0.00 2,139.85
CAPITAL IMPROVEMENTS 696,541.72 6,009.29 0.00 0.00
CE VEHICLE 60,971.38 286.17 0.00 61,257.55
HUMAN SERVICES CAPITAL PROJECTS125,279.47 327,243.54 0.00 417,954.27
EQUIP RENTAL & REVOLVING 2,132,635.81 3,213,464.52 0.00 3,470,803.82
RISK MANAGEMENT 448,675.32 494,702.77 0.00 506,743.72
CO UNEMPLOYMENT COMP 5,505.48 9,967.55 0.00 9,967.55
TECHNOLOGY SERVICES 158,849.50 620,577.42 0.00 630,888.70
TECHNOLOGY SERVICES CAP FUND278,644.13 56,872.32 0.00 79,070.25
STATE SCHOOL 18,534.46 15,887,865.47 0.00 15,868,985.85
STATE GENERAL 105,421.14 1,089,291.79 0.00 1,108,829.79
STATE G T E REFUND LEVY 431.41 507.16 0.00 514.92
FOREST PATROL 197.23 19,293.69 0.00 19,455.61
LEASEHOLD EXCISE 2,168.29 7,453.08 0.00 7,381.80
SOIL CONSERVATION DISTRICT 67.11 0.00 0.00 0.00
W W TIMBER TAX ACCOUNT 1,222.81 3,739.04 0.00 3,271.93
SHERIFFS DRUG INVESTIGATIVE FD 1,099.03 0.67 0.00 0.00
ADVANCE TAX 16,793.31 0.00 0.00 0.00
SUSPENSE FUND 360,948.85 100,167.26 0.00 102,517.46
RURAL LIBRARY 3,431,970.10 1,277,660.52 0.00 1,129,833.28
TOUCHET LOWDEN MOSQUITO CONT1,618.25 45,854.65 0.00 40,505.37
COLUMBIA MOSQUITO CONTROL 304,115.03 517,645.81 0.00 400,404.99
WW CEMETERY DISTRICT 44,446.55 6,567.91 0.00 9,170.46
VALLEY TRANSIT 3,064,818.09 5,635,383.23 0.00 5,632,931.69
COL CO HOSPITAL REG 1,026.66 74,185.46 0.00 75,008.88
126
Schedule 11
Beginning Ending
Cash and Other Cash and
Investment Transfers-In Transfers-Out Expenditures Investment
MCAG NO. 0174 WALLA WALLA COUNTY
SCHEDULE OF CASH ACTIVITY
FOR THE YEAR ENDED DECEMBER 31, 2016
Fund No Fund Title Receipts Other Revenue Disbursem*nts
631 0.00 0.00 0.00 63,945.37
632 0.00 0.00 0.00 16,648.23
633 0.00 0.00 0.00 762.24
634 0.00 0.00 0.00 2,755.36
635 0.00 8,665.00 0.00 38,562.24
636 491,200.00 0.00 0.00 2,917,101.70
638 0.00 0.00 0.00 1,418.70
639 0.00 500,000.00 0.00 2,029,887.62
640 0.00 0.00 0.00 9,676.47
643 0.00 0.00 0.00 5,478.18
644 0.00 0.00 0.00 2,430.61
647 0.00 0.00 0.00 71.13
648 0.00 0.00 0.00 123.57
650 0.00 0.00 0.00 2,246,513.25
660 0.00 0.00 0.00 83,553.84
662 0.00 0.00 0.00 695.07
663 0.00 0.00 0.00 24,654.80
664 0.00 0.00 0.00 9,468.34
666 0.00 0.00 0.00 220,428.69
667 0.00 0.00 0.00 11,730.26
668 0.00 0.00 0.00 45,133.82
669 0.00 0.00 0.00 8,604.90
670 0.00 0.00 0.00 90.77
677 0.00 0.00 0.00 8,897.34
680 0.00 0.00 0.00 299,217.03
681 0.00 0.00 0.00 17,653.56
683 0.00 0.00 0.00 79,285.48
684 0.00 0.00 0.00 205,898.09
685 0.00 0.00 0.00 114,746.01
686 142,500.00 0.00 0.00 573,155.45
687 0.00 0.00 0.00 1,228.50
688 0.00 142,500.00 0.00 3,458,786.51
689 0.00 0.00 0.00 1,056,015.68
692 0.00 0.00 0.00 403,379.51
693 0.00 100,000.00 0.00 416,012.12
694 100,000.00 0.00 0.00 308,765.12
CITY OF WALLA WALLA 133,606.58 6,290,598.32 0.00 6,360,259.53
CITY OF COLLEGE PLACE 27,904.36 1,456,029.71 0.00 1,467,285.84
CITY OF PRESCOTT 523.44 37,492.70 0.00 37,253.90
CITY OF WAITSBURG 2,912.67 167,060.18 0.00 167,217.49
PRESCOTT PARK & REC 53,689.02 163,958.36 0.00 170,420.14
VALLEY TRAN VEHICLE AQUISITION2,419,033.12 6,868.58 0.00 0.00
WAITSBURG PARK & REC 1,418.70 0.00 0.00 0.00
V T CAPITAL PURCH & REPAIRS 2,524,398.64 5,488.98 0.00 0.00
PORT GENERAL FUND 22,961.74 2,018,782.99 0.00 2,032,068.26
CITY OF WALLA WALLA BOND 9,053.36 1,494,819.09 0.00 1,498,394.27
CITY OF CP BOND 4,859.44 487,140.88 0.00 489,569.71
COL CO HOSPITAL BOND 917.95 56,814.54 0.00 57,661.36
COLUMBIA CO HOSP CAP PROJ BOND 695.89 59,934.07 0.00 60,506.39
AUDITOR'S WARRANT CLEARING FUND1,271,219.21 0.00 0.00 -975,294.04
WALLULA WATER DIST 1 73,346.41 36,276.22 0.00 26,068.79
LOWER DRY CREEK FLOOD MAINT 695.07 0.00 0.00 0.00
COPPEI FLOOD CONTROL 24,654.80 0.00 0.00 0.00
WW WATER DIST 2 MAINT 8,159.10 34,611.01 0.00 33,301.77
W W WATER 2 '79 REVENUE BOND 208,891.66 11,537.03 0.00 0.00
W W WATER 2 79 REVE BOND RES 11,730.26 0.00 0.00 0.00
SUN HARBOR WATER 3 46,764.43 134,640.45 0.00 136,271.06
BOLLES PRESCOTT FLOOD 8,599.19 5.71 0.00 0.00
WALLA WALLA WATER & POWER 90.77 0.00 0.00 0.00
BURBANK WATER DIST 4 8,897.34 0.00 0.00 0.00
FIRE DIST 1 EXPENSE 257,991.39 90,960.91 18,827.90 68,563.17
FIRE DIST 1 RESERVE 17,502.56 151.00 0.00 0.00
FIRE DIST 2 EXPENSE 22,112.63 110,268.30 64,150.83 117,246.28
FIRE DIST 3 EXPENSE 158,912.42 202,440.37 42,094.59 197,549.29
FIRE DIST 3 RESERVE 113,764.52 981.49 0.00 0.00
FIRE DIST 4 EXPENSE 398,716.20 1,872,948.42 351,354.21 2,192,363.38
FIRE 4 DEBT SERVICE FISCAL 1,171.74 56.76 0.00 0.00
FIRE DIST 4 RESERVE 3,570,807.24 30,479.27 0.00 0.00
FIRE DIST 5 EXPENSE 737,545.23 1,092,638.84 290,259.99 1,064,428.38
FIRE DIST 5 RESERVE 403,017.61 361.90 0.00 0.00
FIRE DIST 6 EXPENSE 437,482.90 253,443.63 66,956.21 241,870.62
FIRE DIST 6 RESERVE 208,069.48 695.64 0.00 0.00
127
Schedule 11
Beginning Ending
Cash and Other Cash and
Investment Transfers-In Transfers-Out Expenditures Investment
MCAG NO. 0174 WALLA WALLA COUNTY
SCHEDULE OF CASH ACTIVITY
FOR THE YEAR ENDED DECEMBER 31, 2016
Fund No Fund Title Receipts Other Revenue Disbursem*nts
695 0.00 0.00 0.00 85,987.95
696 0.00 0.00 0.00 34,156.59
697 0.00 0.00 0.00 228,619.56
698 0.00 0.00 0.00 195.84
710 0.00 0.00 0.00 2,236.43
711 0.00 0.00 0.00 29,949.48
712 0.00 0.00 0.00 3,102.08
713 0.00 6,300.00 0.00 69,191.94
714 0.00 0.00 0.00 68.97
715 6,300.00 0.00 0.00 153.35
716 0.00 0.00 0.00 1,093.70
717 0.00 0.00 0.00 36,483.77
718 0.00 0.00 0.00 13,602.93
719 0.00 0.00 0.00 1,925.88
720 0.00 0.00 0.00 274,263.70
721 0.00 25,000.00 0.00 77,637.94
722 0.00 0.00 0.00 8.80
723 25,000.00 0.00 0.00 1,437.45
724 10,000.00 0.00 0.00 8,854.96
725 0.00 10,000.00 0.00 56,931.39
726 0.00 44,044.62 0.00 43,266.43
727 0.00 0.00 0.00 368,985.95
728 0.00 0.00 0.00 17,794.38
729 0.00 0.00 0.00 520,178.58
731 0.00 0.00 0.00 614,442.52
733 0.00 0.00 0.00 80,663.90
736 44,044.62 0.00 0.00 0.00
737 0.00 0.00 0.00 90,236.30
740 0.00 0.00 0.00 3,177.06
741 0.00 0.00 0.00 337,106.49
750 0.00 0.00 0.00 235,424.02
752 0.00 0.00 0.00 124,605.33
753 0.00 0.00 0.00 166,150.31
760 0.00 519,350.00 0.00 9,489,967.18
761 0.00 0.00 0.00 473,128.11
762 380,850.00 0.00 0.00 338,232.62
FIRE DIST 7 EXPENSE 96,554.37 60,217.04 15,280.41 86,063.87
FIRE DIST 7 RESERVE 33,864.43 292.16 0.00 0.00
FIRE DIST 8 EXPENSE 180,947.18 165,506.81 34,899.09 152,733.52
FIRE DIST 8 RESERVE 194.16 1.68 0.00 0.00
IRRIGATION DIST 2 MAINT 8,329.83 9,945.70 0.00 16,039.10
IRRIGATION DIST 3 MAINT 30,534.74 38,724.11 0.00 39,309.37
IRRIGATION DIST 3 CONST 3,100.33 1.75 0.00 0.00
IRRIGATION DIST 4 MAINT 59,483.05 89,719.09 0.00 73,710.20
IRRIGATION DIST 4 CONST 68.97 0.00 0.00 0.00
IRRIGATION DIST 4 BOND 395.18 983.17 0.00 7,525.00
IRRIGATIONS DIST 4 BOND RES 1,092.97 0.73 0.00 0.00
IRRIGATION DIST 5 MAINT 17,089.93 55,556.00 0.00 36,162.16
IRRIGATION DIST 6 MAINT 12,570.32 31,016.26 0.00 29,983.65
IRRIGATION DIST 7 MAINT 6,502.27 4,438.96 0.00 9,015.35
IRRIGATION DIST 8 MAINT 255,439.23 103,884.33 0.00 85,059.86
IRRIGATION DIST 9 MAINT 51,360.67 80,253.39 0.00 28,976.12
IRRIGATION DIST 9 CONST 8.80 0.00 0.00 0.00
IRRIGATION DIST 9 BOND 13,569.56 0.00 0.00 37,132.11
IRRIGATION DIST 10 MAINT 6,124.07 30,471.00 0.00 37,740.11
IRRIGATION DIST 10 CONST 86,568.93 20,061.51 0.00 39,699.05
IRRIGATION DIST 11 MAINT 21,298.27 135,010.01 0.00 68,997.23
IRRIGATION DIST 11 CONST 368,985.95 0.00 0.00 0.00
IRRIGATION DIST 12 MAINT 11,361.80 36,691.52 0.00 30,258.94
IRRIGATION DIST 13 MAINT 583,509.15 380,954.06 0.00 444,284.63
IRRIGATION DIST 14 MAINT 588,370.82 342,163.54 0.00 316,091.84
IRRIGATION DIST 16 MAINT 80,618.73 45.17 0.00 0.00
IRRIGATION #11 DEBT SERVICE 0.00 0.00 0.00 44,044.62
IRRIGATION DIST 20 MAINT 49,628.25 43,849.80 0.00 3,241.75
BLUE MOUNTAIN INS CO-OP FUND 3,177.06 0.00 0.00 0.00
EASTERN WA SCHOOL DENTAL TRUST456,500.60 3,521.89 0.00 122,916.00
SCH DIST 101 GENERAL 215,268.01 687,316.84 0.00 667,160.83
SCH DIST 101 CAPITAL PROJECTS 66,815.36 75,789.97 0.00 18,000.00
SCH DIST 101 TRANSP VEHICLE 134,295.43 31,854.88 0.00 0.00
SCH DIST 140 GENERAL 9,140,889.90 72,949,707.72 0.00 72,081,280.44
SCH DIST 140 ASB 573,746.90 809,379.70 0.00 909,998.49
SCH DIST 140 CAPITAL PROJECTS 568,557.81 85,796.57 0.00 696,971.76
128
Schedule 11
Beginning Ending
Cash and Other Cash and
Investment Transfers-In Transfers-Out Expenditures Investment
MCAG NO. 0174 WALLA WALLA COUNTY
SCHEDULE OF CASH ACTIVITY
FOR THE YEAR ENDED DECEMBER 31, 2016
Fund No Fund Title Receipts Other Revenue Disbursem*nts
764 0.00 0.00 0.00 924,498.05
766 138,500.00 0.00 0.00 183,737.25
769 0.00 0.00 0.00 6,600.06
770 0.00 0.00 0.00 3,386,995.62
771 0.00 0.00 0.00 66,165.21
772 0.00 0.00 0.00 543,398.83
773 0.00 0.00 0.00 193,050.76
774 0.00 0.00 0.00 82,205.21
780 0.00 0.00 0.00 616,204.83
781 0.00 0.00 0.00 78,255.36
782 0.00 0.00 0.00 117,714.78
783 0.00 0.00 0.00 140,684.31
786 0.00 0.00 0.00 175,822.75
790 0.00 173,347.04 0.00 1,296,150.50
791 0.00 0.00 0.00 126,032.66
792 800.00 0.00 0.00 -18,790.96
793 170,906.49 800.00 0.00 161,146.28
796 40,000.00 37,559.45 0.00 56,370.91
800 0.00 11,500.00 0.00 686,372.55
801 0.00 0.00 0.00 120,766.11
804 0.00 0.00 0.00 118,937.38
805 11,500.00 0.00 0.00 3,849,547.69
806 0.00 0.00 0.00 56,816.17
810 0.00 0.00 0.00 1,513,972.89
811 0.00 0.00 0.00 39,171.16
812 0.00 0.00 0.00 528,057.29
813 0.00 0.00 0.00 64,921.86
814 0.00 0.00 0.00 173,957.01
830 8,665.00 0.00 0.00 54,388.24
4,650,974.11 4,650,974.11 2,404,724.72 80,610,304.74
SCH DIST 140 BOND FISCAL 930,953.31 3,796,494.74 0.00 3,802,950.00
SCH DIST 140 TRANS VEHICLE 40,050.75 267,230.88 0.00 262,044.38
SCH 140 NON EXPENDABLE TRUST 6,802.04 58.02 0.00 260.00
SCH DIST 250 GENERAL 2,953,835.30 14,902,046.05 0.00 14,468,885.73
SCH DIST 250 ASB 32,870.53 96,394.83 0.00 63,100.15
SCH DIST 250 CAPITAL PROJECTS1,081,032.06 1,803,281.14 0.00 2,340,914.37
SCH DIST 250 BOND FISCAL 210,138.35 2,416,356.17 0.00 2,433,443.76
SCH DIST 250 TRANS VEHICLE 149,612.51 64,827.79 0.00 132,235.09
SCH DIST 300 GENERAL 254,861.72 3,770,515.50 0.00 3,409,172.39
SCH DIST 300 ASB 67,816.33 51,763.71 0.00 41,324.68
SCH DIST 300 CAPITAL PROJECTS 154,537.43 119,288.14 0.00 156,110.79
SCH DIST 300 BOND FISCAL 141,026.81 604,257.50 0.00 604,600.00
SCH DIST 300 TRANS VEHICLE 152,247.81 23,574.94 0.00 0.00
SCH DIST 400 GENERAL 1,287,484.70 10,128,933.48 0.00 9,946,920.64
SCH DIST 400 ASB 164,312.18 124,837.19 0.00 163,116.71
SCH DIST 400 CAPITAL PROJECTS 163,752.76 324,632.92 0.00 507,976.64
SCH DIST 400 BOND FISCAL 141,287.91 1,271,174.96 0.00 1,421,423.08
SCH DIST 400 TRANS VEHICLE 99,114.42 130,568.18 0.00 175,752.24
SCH DIST 401 GENERAL 623,712.71 4,089,187.33 0.00 4,015,027.49
SCH DIST 401 ASB 143,408.36 80,417.79 0.00 103,060.04
SCH DIST 401 TRANS VEHICLE 136,902.71 44,407.16 0.00 62,372.49
SCH DIST 401 CAPITAL PROJECTS 44,098.57 3,800,702.10 0.00 6,752.98
SCH DIST 401 BOND FISCAL 41,454.22 344,186.95 0.00 328,825.00
SCH DIST 402 GENERAL 1,487,786.85 4,604,733.19 0.00 4,578,547.15
SCH DIST 402 ASB 41,747.73 11,883.08 0.00 14,459.65
SCH DIST 402 TRANS VEHICLE 723,220.99 88,465.25 0.00 283,628.95
SCH DIST 402 CAPITAL PROJECTS 68,335.06 26,594.12 0.00 30,007.32
SCH DIST 402 BOND FISCAL 130,035.54 375,068.97 0.00 331,147.50
PRESCOTT PARK & REC RESERVE 45,723.24 0.00 0.00 0.00
TOTALS 74,532,798.37 218,390,183.49 2,404,724.72 212,312,677.12
129
MCAG NO. 0174 WALLA WALLA COUNTY SCHEDULE 15
Identification Current YearGrantor/Program Title Number Expenditures
WA STATE ATTORNEY GENERAL:
Dependency Cases 7201-93409 $92,786
WA DEPT OF SOCIAL & HEALTH SERVICES:Child Support Enforcement 2110-80334 $83,805Child Support Enforcement 2110-80334 $6,043Child Support Enforcement 0763-15058 $651CJAA 1563-43107 $2,108CDDA 1563-43107 $12,624CDDA 1563-43107 $14,016CJS - At Risk 1563-43107 $62,273CJS - At Risk 1563-43107 $58,035SSODA 1563-43107 $10,534SSODA 1563-43107 $12,321Evidence Based Expansion 1563-42671 $12,770Evidence Based Expansion 1563-42671 $13,863Substance Abuse & Behavioral Treatment 1563-43896 $45,351Prevention 1563-42498 $3,536Marijuana 1563-42498 $24,500Development Disabilities County Services 1563-44903 $726,676
Total WA Dept. of Social & Health Services $1,089,106
WA STATE DEPT OF ECOLOGY:Community Litter Cleanup Program W2RCLCP-1517 $12,790Solid Waste Enforcement Program W2RCPG-1517 $52,770Stormwater Capacity Building Grant WQSWCAP-1517 $25,000Shoreline Master Program G1400495 $90,183
Total WA State Dept. of Ecology $180,743
WA STATE COUNTY ROAD ADMINISTRATION BOARD:RAP - Mill Creek Road 3613-01 $36,916Arterial Preservation Arterial Preservation $528,116
Total WA State County Road Administration Board $565,032
WA STATE OFFICE OF ADMINISTRATOR OF THE COURTS:BECCA Bill IAA17417 $30,805BECCA Bill IAA16069 $33,144CASA IAA16120 $42,863CASA IAA17465 $35,988
Total WA State Office of Administrator of the Courts $142,800
WA STATE TREASURER:Prosecuting Attorney Salary Reimbursem*nt PA Salary $81,851
WA STATE DEPARTMENT OF EARLY LEARNING:Infant Toddler Regional Systems and Services Project Letter of Agreement $2,736
WA STATE DEPARTMENT OF AGRICULTURE:
Remodel Community Center Building K1881 $90,000
SCHEDULE OF STATE FINANCIAL ASSISTANCEFor The Year Ended December 31, 2016
130
MCAG NO. 0174 WALLA WALLA COUNTY SCHEDULE 15
Identification Current YearGrantor/Program Title Number Expenditures
SCHEDULE OF STATE FINANCIAL ASSISTANCEFor The Year Ended December 31, 2016
WA STATE HEALTH CARE AUTHORITY:
Access to Baby & Child Dentistry Program K777 $12,310
WA STATE DEPARTMENT OF COMMERCE:Victim-Witness Grant S17-31102-532 $30,406Victim-Witness Grant S16-31102-532 $16,178Street Youth Services 16-46117-105 $19,635Street Youth Services 17-46117-105 $21,002Consolidated Homeless Grant 16-46108-34 $317,285Homeless Management Information System S08-46108-817 $3,394Total WA State Department of Commerce $407,900
WA STATE DEPARTMENT OF HEALTH:PHBG CBP Tobacco PPHF Letter of Agreement $765Youth Marijuana Prevention Education Program 9001600003 $24,016Youth Marijuana Prevention Education Program 9001500066 $105,237State Vaccine C17131 $4,871Total WA State Department of Health $134,889
WA STATE MILITARY DEPARTMENT:Energy Facility Site Evaluation Council E16-006 $37,831Energy Facility Site Evaluation Council E17-032 $12,603Wireline & Wireless Operations E16-009 $152,213Wireline & Wireless Operations E17-037 $111,743
Total WA State Military Dept. $314,390
WA STATE CRIMINAL JUSTICE TRAINING COMMISSION:
Registered Sex Offender Verification RSO 16-17 Walla Walla $39,664
Registered Sex Offender Verification RSO 15-16 Walla Walla $39,989
Total WA State Crimincal Justice Training Commission $79,653
WA STATE UTILITIES AND TRANSPORTATION COMMISSION:
Port Kelley Road TR-160186 $50,000
TOTAL STATE ASSISTANCE $3,244,196
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MCAG NO. 0174 WALLA WALLA COUNTY SCHEDULE 16
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For The Year Ended December 31, 2016
From Pass- Passed Foot-
Federal Agency/ Other Through From Direct through to Note
Pass-Through Agency Federal Program CFDA # Award ID # Awards Awards Total Subrecipients Ref.
U.S. Dept of Agriculture/ Special Supplemental Nutrition 10.557 C17131 $194,267 $194,267 $0 2
WA St Dept of Health Program for Women, Infants,
and Children
U.S. Dept of Agriculture/ State Administrative Matching 10.561 C17131 $48,946 $48,946 $0 2
WA St Dept of Health Grants for the Supplemental
Nutrition Assistance Program
U.S. Dept of Agriculture/ WIC Farmers' Market 10.572 C17131 $180 $180 $0 2
WA St Dept of Health Nutrition Program (FMNP)
U.S. Dept of Housing and Community Development 14.228 16-62210-014 $22,753 $22,753 $21,001
Urban Development/ Block Grants/States Program 14.228 15-62210-014 $23,936 $23,936 $22,188
WA Dept of Commerce Total CFDA 14.228 $46,689 $46,689 $43,189
U.S. Dept of Housing and Continuum of Care Program 14.267 WA0093L0T011508 $29,774 $29,774 $28,196 2
Urban Development 14.267 WA0093L0T011407 $29,637 $29,637 $28,061 2
Total CFDA 14.267 $59,411 $59,411 $56,257
U.S. Dept of Justice/ Violence Against Women 16.588 F15-31103-063 $15,851 $15,851 $0
WA St Dept of Commerce Formula Grants
U.S. Dept of Justice State Criminal Alien Assistance 16.606 NA $6,654 $6,654 $0
Program
U.S. Dept of Justice Bulletproof Vest Partnership 16.607 NA $11,790 $11,790 $0
Program
U.S. Dept of Justice/ Edward Byrne Memorial Justice 16.738 Interlocal $4,113 $4,113 $0
Walla Walla Police Dept Assistance Grant Program
Expenditures
The accompanying Notes To The Schedule of Expenditures of Federal Awards are an integral part of this schedule.
132
MCAG NO. 0174 WALLA WALLA COUNTY SCHEDULE 16
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For The Year Ended December 31, 2016
From Pass- Passed Foot-
Federal Agency/ Other Through From Direct through to Note
Pass-Through Agency Federal Program CFDA # Award ID # Awards Awards Total Subrecipients Ref.
Expenditures
U.S. Dept of Highway Planning and 20.205 LA-7927 $22,531 $22,531 $0
Transportation/ Construction 20.205 LA-8441 $20,112 $20,112 $0
WA St DOT 20.205 LA-8041 $1,398 $1,398 $0 6
20.205 LA-8699 $84,941 $84,941 $0
20.205 LA-8701 $500 $500 $0
20.205 LA-8875 $216,200 $216,200 $0
20.205 LA-8873 $151,600 $151,600 $0
20.205 LA-8923 $341,300 $341,300 $0
20.205 DTFH70-13-E-00028 $14,390 $14,390 $0
Total CFDA 20.205 $838,582 $14,390 $852,972 $0
U.S. Dept of State and Community 20.600 Recognition $460 $460 $0
Transportation/Washington Highway Safety 20.600 16ST-12 $32,177 $32,177 $0
Traffic Safety Commission Total CFDA 20.600 $32,637 $32,637 $0
U.S. Dept of National Priority Safety 20.616 Car Seat Mini Grant $8,019 $8,019 $0
Transportation/Washington Programs
Traffic Safety Commission
U.S. Election Assistance Help America Vote Act 90.401 G-3857 $2,844 $2,844 $0
Commission/WA Requirements Payments
Secretary of State
U.S. Dept of Health and Public Health Emergency 93.069 C17131 $18,834 $18,834 $0 2
Human Services/ Preparedness
WA St Dept of Health
U.S. Dept of Health and Substance Abuse and Mental 93.243 1563-42498 $25,549 $25,549 $22,695
Human Services/ Health Services - Projects of
WA St DSHS Regional and National Significance
U.S. Dept of Health and Immunization Cooperative 93.268 C17131 $9,642 $9,642 $0 2
Human Services/ Agreements 93.268 C17131 $27,172 $27,172 $0 2,4
WA St Dept of Health Total CFDA 93.268 $36,814 $36,814 $0
The accompanying Notes To The Schedule of Expenditures of Federal Awards are an integral part of this schedule.
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MCAG NO. 0174 WALLA WALLA COUNTY SCHEDULE 16
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For The Year Ended December 31, 2016
From Pass- Passed Foot-
Federal Agency/ Other Through From Direct through to Note
Pass-Through Agency Federal Program CFDA # Award ID # Awards Awards Total Subrecipients Ref.
Expenditures
U.S. Dept of Health and National State Based Tobacco 93.305 Letter of Agreement $2,800 $2,800 $0 2
Human Services/ Control Programs
Grant County Health District
U.S. Dept of Health and Child Support Enforcement 93.563 2110-80334 $178,521 $178,521 $0 5
Human Services/ 93.563 0763-15058 $3,797 $3,797 $0 5
WA St DSHS 93.563 2110-80334 $34,937 $34,937 $0 5
Total CFDA 93.563 $217,255 $217,255 $0
U.S. Dept of Health and Capacity Building Assistance to 93.733 C17131 $451 $451 $0 2
Human Services/ Strengthen Public Health
WA St Dept of Health Immunization Infrastructure and
Performance
U.S. Dept of Health and Preventive Health and Health 93.758 Letter of Agreement $650 $650 $0 2
Human Services/ Services Block Grant funded
Grant County Health District solely with Prevention and
Public Health Funds (PPHF)
U.S. Dept of Health and Medical Assistance Program 93.778 K1421 $36,466 $36,466 $0
Human Services/WA St 93.778 K777 $12,310 $12,310 $1,380 2
Health Care Authority Total CFDA 93.778 $48,776 $48,776 $1,380
U.S. Dept of Health and Block Grants for Prevention & 93.959 1563-42498 $50,253 $50,253 $50,253
Human Services/ Treatment of Substance Abuse 93.959 1563-43896 $6,539 $6,539 $3,144
WA St DSHS Total CFDA 93.959 $56,792 $56,792 $53,397
U.S. Dept of Health and Maternal and Child Health 93.994 C17131 $52,441 $52,441 $0 2
Human Services/ Services Block Grant to theWA St Dept of Health States
U.S. Dept of Homeland Boating Safety Financial 97.012 Letter of Award $7,905 $7,905 $0 2
Security/WA State AssistanceParks & Rec
The accompanying Notes To The Schedule of Expenditures of Federal Awards are an integral part of this schedule.
134
MCAG NO. 0174 WALLA WALLA COUNTY SCHEDULE 16
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For The Year Ended December 31, 2016
From Pass- Passed Foot-
Federal Agency/ Other Through From Direct through to Note
Pass-Through Agency Federal Program CFDA # Award ID # Awards Awards Total Subrecipients Ref.
Expenditures
U.S. Dept of Homeland Emergency Management 97.042 E17-125 $9,306 $9,306 $0
Security/ Performance Grants 97.042 E16-116 $18,535 $18,535 $0
WA St Military Dept Total CFDA 97.042 $27,841 $27,841 $0
U.S. Dept of Homeland Homeland Security Grant 97.067 E15-120 $37,710 $37,710 $0
Security/ Program 97.067 E16-061 $21,061 $21,061 $0
WA St Military Dept Total CFDA 97.067 $58,771 $58,771 $0
TOTAL FEDERAL AWARDS EXPENDED $1,747,007 $92,245 $1,839,252 $176,918
The accompanying Notes To The Schedule of Expenditures of Federal Awards are an integral part of this schedule.
135
WALLA WALLA COUNTY NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31, 2016 NOTE 1 - BASIS OF ACCOUNTING
This schedule is prepared on the same basis of accounting as the county’s financial statements. The county uses the modified accrual basis of accounting as described in Note 1C of the Notes to The Financial Statements.
NOTE 2 - PROGRAM COSTS
The amounts shown as current year expenditures represent federal grant portion of the program costs. Entire program costs, including the county’s portion, may be more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursem*nt.
NOTE 3 - REVOLVING LOAN – PROGRAM INCOME
The county had a revolving loan program for low income housing renovation which ended September 30, 2005. Under this federal program, repayments to the county are considered program revenues (income) and loans of such funds to eligible recipients are considered expenditures. The amount of loan funds disbursed to program participants for the year was $0. The loans are due and payable upon the recipient’s sale of the housing unit. The amount of principal and interest received in loan repayments for the year was $0.
NOTE 4 - NONCASH AWARDS - VACCINATIONS
The amount of vaccine and commodities reported on the schedule is the value of the vaccine and commodities received by the county during current year and priced as prescribed by the Washington State Department of Health and the Office of the Superintendent of Public Instruction, respectively.
NOTE 5 – INDIRECT COST RATE
The amount expended includes $19,231 claimed as an indirect cost recovery using an approved indirect cost rate of 15.47 percent. The county has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
NOTE 6 – UNDER REPORTED 2015 EXPENDITURES
Expenditures of $1,398, reported under CFDA 20.205 “Highway Planning and Construction” on the 2015 Schedule of Expenditures of Federal Awards, were expenditures incurred in 2015 but not included on the 2015 Schedule of Expenditures of Federal Awards.
136
SCHEDULE 17Walla Walla CountyLIMITATION ON PUBLIC WORKS PROJECTS PERFORMED BY PUBLIC EMPLOYEESFor the Year Ended December 31, 2016
Project Description/Identification Number
Total Budget for the Project
Current Year Portion - Actual Amount
Current Year Portion Performed by Own Employees - Actual
Amount0211 - Berney #2 Bridge 2,253,208 324 - 1004 - Mill Creek Road 6,135,000 641,509 - 1302 - Mill Creek Rd MP 1.96 2,516,000 35,922 - 1304 - Bussell Road 1,860,000 4,349 - 1401 - Mill Creek Rd @ 5 Mile 1,255,000 56,643 - 1402 - Pemberton Bridge 380,000 6,153 - 1501 - Blue Creek Bridge 2,050,000 166,614 1503 - Mill Creek Rd MP 3.96 422,258 402,033 - 1504 - Middle Waitsburg Road 201,804 179,422 - 1505 - Foster Road 992,244 995,059 - 1507 - Pflugrad Bridge 500,000 18,371 - 1601 - Collins Bridge 90,000 42,834 - 1606 - Port Kelley Road 90,000 232,484 1607 - Dodd Road 960,000 18,530
1608 - Second Avenue - Burbank 800,000 14,971 1609 - Scenic Loop Road 780,000 120
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Schedule 17Walla Walla County Part 2LIMITATION ON PUBLIC WORKS PROJECTS PERFORMED BY PUBLIC EMPLOYEESFor the Year Ended December 31, 2016
Total current public work construction budget as amended (annual or 3,657,300.00 biennial as applicable)
Allowable portion of total public works (10 percent of line 1) 365,730.00
Less: Amount (if any) in excess of permitted amount from prior budgetperiod.
Total allowable public works (line 2 minus line 3) 365,730.00
Total public works projects performed by public employees during the current year (include work performed by a county) -
If this is the second year of a biennial budget, total public works projects
performed by public employees during the first year of biennium
Restricted under (over) allowable (line 4 minus line 5 minus line 6) 365,730.00
NOTE: If the restricted amount is over allowable, this amount must be carried forwardto the next budget period report.
138
MCAG NO. 0174 Schedule 19 WALLA WALLA COUNTY
SCHEDULE OF LABOR RELATIONS CONSULTANT(S) For The Year Ended December 31, 2016
Has your government engaged labor relations consultants? (X) yes ( ) no If Yes, please provide the following information for each consultant(s): NAME OF FIRM: Summit Law Group, PLLC NAME OF CONSULTANT: Bruce Schroeder BUSINESS ADDRESS: 315 Fifth Avenue South, Suite 1000, Seattle, WA 98104 January 1 thru December 31 Amount Paid To Consultant during Fiscal Year: $24,352.01 Terms and Conditions, As Applicable, Including: Rates (e.g., hourly, etc.) - An hourly rate is charged for administrative service and specific litigation matters. Maximum Compensation Allowed- Duration of Services Period - January 1, 2016 through December 31, 2016. Services Provided - Services provided are legal consultation and defense.
139
MCAG NO. 0174 Schedule 20
Total Sales and Use Tax Proceeds (BARS Code 313.18) $886,199
Amount of Estimated Number Estimated NumberPublic Facilities Plan Containing Total Expenditures Sales and Use Tax of Businesses of Jobs
Project the Project for the Project Spent on the Created/Retained Created/RetainedProject by the Project by the Project
(one-half payment of bank loan for) Remodel
of existing county-owned building at 314 West
Main. Remodel created extra needed space for
public facilities, i.e. County Commissioners'
offices and public meeting room,
conference room, and Personnel office on second floor, and a
majority of the County Public Health Department
offices and consulting rooms on the main floor. Reference: Walla Walla
County Resolution 09 282
Current Walla Walla County
Comprehensive Plan, Projects Eligible to Receive Economic Development Sales
Taxes Funds
$2,684,997 $179,095 (County's monies) 10
For The Year Ended December 31, 2016
SALES AND USE TAX FOR PUBLIC FACILITIES - RURAL COUNTIES
WALLA WALLA COUNTY
140