SENATE BILL REPORT

SB 5106

This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent.

Majority Report: Do pass.

Signed by Senators Roach, Chair; Benton, Vice Chair; Hasegawa, Ranking Member; Braun, Conway, Fraser and Rivers.

Background: All county budget appropriations lapse at the end of the fiscal year, except appropriation accounts which must remain open for a period of 30 days, and may, at the auditor's discretion, remain open for 60 days, after the fiscal year ends for the payment of claims incurred against such appropriations prior to the close of the fiscal year.

A county legislative authority may make supplemental appropriations as a result of unanticipated federal, state, or local funds. A county legislative authority may also make emergency appropriations for unforeseen emergencies.

Summary of Bill: During the period the accounts remain open, the county legislative authority may make transfers, revisions, supplemental appropriations, and appropriations to meet public emergencies occurring prior to the close of the fiscal year.

Staff Summary of Public Testimony: PRO: This is a good county government bill. Snohomish County instituted a practice to encourage its departments to run more efficiently and to stay under budget. The county decided that rather than appropriate money to a budget that indicated it was going to experience an overrun, the county would only appropriate money after the close of the calendar year. This was designed to encourage departments to make every effort to stay under budget. When a county makes an appropriation, they must pass an ordinance. Snohomish County found that they did not have enough time to make an appropriation in the last month of the year. In order to allow Snohomish County to continue this practice, they need the ability to make appropriations after the end of the calendar year.