HomeMy WebLinkAboutCONSENT Resolution re Adopting ERR rates Department of Public Works
O Consent Agenda
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Jefferson County
Board of Commissioners
Agenda Request
To: Board of Commissioners
Mark McCauley, County Administrator
From: Monte Reinders, Public Works Director/County Engineer
Agenda Date: December 23, 2024
Subject: Legislative Adoption of 2025 ER&R Equipment Rates (Roads)
Statement of Issue:
Washington Administrative Code (WAC) 136-600 requires that the County's legislative authority
adopt the Equipment Rental and Revolving (ER&R) fund rates for the county road program each
year. Note that while the Fleet Division rents vehicles to many other county programs including
Solid Waste, Sheriff, Health, DCD, and various other departments, this requirement only applies
to the equipment used by the County's road program.
By April 1st of each year, the county engineer must submit the following documents to the
County Road Administrative Board (CRAB):
• Adopted ER&R rates for county roads equipment and vehicles for the current year;
• The resolution of the legislative authority adopting said rates;
• The ER&R fund management policy
These submittals are part of the requirements for the County to maintain its certificate of good
practice which in turn enables the county to receive motor vehicle fuel tax (MVFT) revenue.
MVFT provides approximately $1.5 million to Jefferson County each year for road purposes.
In mid-2024, the County Administrator determined that ER&R and Fleet program should be
moved back into the Public Works Department under the supervision of the Public Works
Director/ County Engineer. This helps ensure that the requirements of WAC 136-600 will be
met.
Analysis/Strategic Goals/Pro's & Con's:
Pursuant to WAC 136-600-050, equipment rental rates shall be set by the County Engineer and
reviewed annually by the Board. The county engineer shall certify to the legislative body that
the proposed rates are an appropriate use of county road funds as required by RCW 36.80.030.
Department of Public Works
O Consent Agenda
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As prescribed by WAC 136-600-050, the rates for the rental of equipment owned by the fund
incorporate (1) estimated service life in years and service life remaining; (2) replacement cost;
(3) salvage value; (4) estimated operating and maintenance costs; (5) direct and indirect cost of
maintaining and operating facilities specific for ER&R equipment; and (6) ER&R program
administration.
Fiscal Impact/Cost Benefit Analysis:
The Road Fund will expend $1,784,000 on equipment rental rates through ER&R in 2025.
Recommendation:
The legislative authority is asked to approve the 2025 equipment and vehicle rental rates for
the county roads program by enacting the attached resolution.
Department Contact: Monte Reinders, Public Works Director/County Engineer
Reviewed By:
s
Mark McCa k9y,
County Administrat Da
JEFFERSON COUNTY
STATE OF WASHINGTON
In the Matter of Approving the
Equipment Rental and Revolving RESOLUTION NO.
Fund Rental Rates
for the 2025 Calendar Year
WHEREAS, pursuant to section 36.33A.040 RCW, every county shall establish, by
resolution, an"equipment rental and revolving fund", hereinafter referred to as"the ER&R
Fund", in the county treasury to be used as a revolving fund for the purchase,maintenance,and
repair of county road department equipment; for the purchase of equipment, materials, supplies,
and services required in the administration and operation of the fund; and for the purchase or
manufacture of materials and supplies needed by the county road department; and
WHEREAS, Jefferson County established an ER&R fund by Resolution No. 88-77; and
WHEREAS, pursuant to RCW 36.33A.040, rates for the rental of equipment owned by
the fund shall be set to cover all costs of maintenance and repair, material and supplies consumed
in operating and maintaining the equipment, and the future replacement thereof; and
WHEREAS, pursuant to RCW 36.33A.040, rates shall be determined by the county
engineer or other appointee of the county legislative body and shall be subject to annual review
by the legislative body; and
WHEREAS, in mid-2024 the County Administrator determined that the ER&R/Fleet
program should be under the supervision of the Public Works Director/County Engineer; and
WHEREAS, chapter 136-600 WAC, Equipment Rental and Revolving(ER&R) Fund,
was established to clarify duties, responsibilities, submittal requirements related to the
administration of an equipment rental and revolving fund; and
WHEREAS, the Fleet Services Division of the Public Works Department manages the
Equipment Rental and Revolving Fund in accordance with chapter 36.33A RCW as a revolving
internal-service fund for road-maintenance vehicles, equipment, and supplies as well as the
vehicles and equipment of other County departments that participate in the program; and
WHEREAS, the Fleet Services Division of the Public Works Department abides by the
internally-adopted"Equipment Rental & Revolving(ER&R)Fund Management Policy"attached
hereto; and
WHEREAS, the rental rates have been prepared by the County Engineer; and
WHEREAS, as prescribed by 136-600-050 WAC, the rates for the rental of equipment
owned by the fund incorporate: (1) estimated service life in years and service life remaining; (2)
replacement cost; (3) salvage value; (4) estimated operating and maintenance costs; (5)direct
and indirect cost of maintaining and operating facilities specific for ER&R equipment; and(6)
ER&R program administration; and
Pagel of 3
WHEREAS, pursuant to WAC 136-600-050, rental rates of equipment shall be reviewed
and set annually by the county engineer, and the county engineer shall certify to the legislative
body that the proposed rates are an appropriate use of county road funds as required by RCW
36.80.030; and
WHEREAS,pursuant to WAC 136-600-050, ER&R rates shall be reviewed and adopted
annually by the county's legislative authority; and
WHEREAS, pursuant to title 136 WAC,the Washington State County Road
Administration Board(CRAB)requires that all counties make certain reports each year to ensure
they are incompliance with the Standards of Good Practice; and
WHEREAS, WAC 136-600-070 requires the County Engineer to submit to CRAB by
April 1 sc of each year: (1)the adopted county road rental rates effective January 1st of that year;
(2)the resolution of the legislative authority adopting said rates; (3)the ER&R management
policy; and
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY,WASHINGTON, HEREBY RESOLVE AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. The Jefferson County Board of Commissioners
hereby adopts the above "Whereas"clauses as Findings of Fact.
Section 2. Purpose. The purpose of this Resolution is to approve and adopt the Jefferson County,
Washington, Equipment Rental and Revolving (ER&R) Fund Rental Rates for the 2025 Calendar
Year.
Section 3.Adoption of the ER&R Fund Rental Rates for the 2025 Calendar Year. Jefferson County
Board of Commissioners hereby approves and adopts the Equipment Rental and Revolving Fund
rental rates for the 2025 calendar year, which are reflected in the"Asset Info"attached hereto and
incorporated herein by reference.
Section 4. Severability. If any section, subsection, sentence, clause, phrase or section of this
Resolution or its application to any person or circumstance is held invalid, the remainder of this
Resolution or its application to other persons or circumstances shall be fully valid and shall not be
affected.
Section 5. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
Section 6. Effective Date. The hereto attached Equipment Rental and Revolving Fund rental rates
for the 2025 calendar year shall become effective January 1, 2025.
(SIGNATURES FOLLOW ON NEXT PAGE)
Page 2 of 3
ADOPTED and APPROVED this day of , 2024.
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
SEAL:
Kate Dean, Chair
Heidi Eisenhour, Member
ATTEST:
Greg Brotherton, Member
Carolyn Gallaway, CMC Date Monte Reinders, P.E., Date
Clerk of the Board Public Works Director/County Engineer
Page 3 of 3
Asset Info Monthly Annually
ModelUnit# Year Make . .
000047 1980 Miller 6505 Equip-PW-CurbMachine Active County Roads $50 $600
000092 1953 Beall Tank Trailer-Semi-Tank Active County Roads $100 $1,200
000211 1987 International 1954 C8-StraightTruck-Tanker Active County Roads $550 $6,600
000367 B/M 830 Trailer-Flatbed-<6000GVW Active County Roads $50 $600
000400 1989 Caterpillar D4C Equip-Tracked-Dozer Active County Roads $525 $6,300
000482 1991 Frink 3910 Equip-Attach-Snow-Plow-10' Active County Roads $350 $4,200
000483 1991 Frink 3910 Equip-Attach-Snow-Plow-10' Active County Roads $350 $4,200
000484 1991 Frink 3910 Equip-Attach-Snow-Plow-10' Active County Roads $350 $4,200
000485 1991 Frink 3911 Equip-Attach-Snow-Plow-11' Active County Roads $350 $4,200
000513 1993 Frink 3911 Equip-Attach-Snow-Plow-11' Active County Roads $350 $4,200
000521 1993 Walton Ramp Trailer Trailer-Flatbed-<6000GVW Removed County Roads $0 $0
000525 Roads Radio System Roads Radio System Removed County Roads $0 $0
000547 1994 Stow Cutter 1 Equip-PW-Pavement-PavementSaw Active County Roads $25 $300
000549 1994 Hamm GRW5 Equip-PW-Roller-Rubber Active County Roads $550 $6,600
000551 1994 Hamm GRW5 Equip-PW-Roller-Rubber Active County Roads $550 $6,600
000591 1995 Swenson EV100-15-54 Equip-Attach-Snow-Spreaderinsert Removed County Roads $0 $0
000603 1996 Tenco TC132TE Equip-Attach-Snow-Plow-11' Active County Roads $350 $4,200
000606 1996 Swenson EV100 Equip-Attach-Snow-Spreaderinsert Active County Roads $350 $4,200
000610 1996 International F2674 C8-StraightTruck-Tanker Active County Roads $650 $7,800
000619 1997 Case 621B Equip-Wheeled-Artic'dLoader-2-4yd Active County Roads $1,000 $12,000
000623 1997 Onan 40DGBC Equip-Stationary-Generator-<100kW Active County Roads $210 $2,520
000644 1999 Frink 3911 Equip-Attach-Snow-Plow-11' Active County Roads $350 $4,200
000652 2000 International 4900 C8-StraightTruck-PW-AsphaltDstbtr Active County Roads $1,450 $17,400
000663 2000 Northend 2-axle Trailer-Dump->10,001GVW Active County Roads $250 $3,000
000664 2000 Northend 2-axle Trailer-Dump->10,001GVW Active County Roads $250 $3,000
000667 2000 Layton PT505 Trailer-Flatbed-<6000GVW Active County Roads $200 $2,400
000668 2000 Patch King Hot Box Removed County Roads $0 $0
000669 2000 Layton F525 Equip-PW-Paver-Wheeled Active County Roads $500 $6,000
000670 2000 Case 621C Equip-Wheeled-Artic'dLoader-2-4yd Active County Roads $1,000 $12,000
000672 2000 Aquatech SJ600P Equip-TrailerMtd-Sewer-JetRodders Active County Roads $100 $1,200
000673 2001 International 2674 C8-StraightTruck-DumpBed-2-axle 2nd Life County Roads $1,600 $19,200
000682 2001 Ingersoll-Rand DD24 Equip-PW-Roller-Steel Active County Roads $425 $5,100
Asset Info I Monthly Annually
ModelUnit# Year Make . . �
000715 2004 Trail King TK110HDG Trailer-Semi-Flatbed 2nd Life County Roads $250 $3,000
000717 2004 International 7600 C8-StraightTruck-PW-AsphaltDstbtr Active County Roads $1,650 $19,800
000722 2004 Frink 3910 Equip-Attach-Snow-Plow-10' Active County Roads $350 $4,200
000732 2004 Toyota 7FGU30 Equip-MaterialHndl-Forklift Active County Roads $225 $2,700
000748 2005 Ingersoll-Rand SD77DX Equip-PW-Roller-Steel 2nd Life County Roads $200 $2,400
000766 Monroe Spreader Equip-Attach-Snow-Spreaderinsert Active County Roads $350 $4,200
000773 2007 Olympic 20TDT-2 Trailer-Tiltbed->10,001GVW Active County Roads $550 $6,600
000783 1999 PB 220-PT Equip-VehMtd-TarPot Active County Roads $100 $1,200
000795 2009 Leeboy 3000 Equip-Material Hndl-Material Loader Active County Roads $1,300 $15,600
000812 2011 Brush Bandit 250XP Equip-Grounds-WoodChipper 2nd Life County Roads $450 $5,400
000814 2011 Elgin Cross-wind 1 C7-StraightTruck-PW-SweeperAir Active County Roads $2,600 $31,200
000815 2012 Ford Escape Cl-Auto-Midsize-Sedan Removed County Roads $0 $0
000824 2012 Ford Focus Cl-Auto-Midsize-Sedan 2nd Life County Roads $250 $3,000
000825 2013 Monroe MV-120-78- Equip-Attach-Snow-Spreaderinsert Active County Roads $400 $4,800
000827 2012 Rosco Challenger Broom Removed County Roads $0 $0
000829 2013 Ford F-250 Cl-Pickup-3/4Ton-4WD Removed County Roads $0 $0
000830 2013 Ford F-250 Cl-Pickup-3/4Ton-4WD Removed County Roads $0 $0
000833 2013 Ford Escape Cl-SUV-Compact-4WD Active County Roads $300 $3,600
000834 2013 Ford Trasit Connect Cl-Van-Cargo-Mini Removed County Roads $0 $0
000867 2015 New Holland T4.85 Equip-Grounds-UtltyTractor-70-100hp Active County Roads $925 $11,100
000868 2015 US Mower HS60FSM Equip-Attach-Grounds-ShoulderMower Active County Roads $250 $3,000
000869 2015 Caterpillar 140M3 Equip-Wheeled-Grader Active County Roads $3,200 $38,400
000874 2015 Freightliner 108SD C8-StraightTruck-DumpBed-l-axle Active County Roads $2,850 $34,200
000875 2015 Flink 10PA38CT Equip-Attach-Snow-Plow-10' Active County Roads $325 $3,900
000876 2015 Flink HG085184S40004 Equip-Attach-Snow-Spreaderinsert Active County Roads $525 $6,300
000877 2015 Freightliner 114SD C8-StraightTruck-DumpBed-2-axle Active County Roads $3,800 $45,600
000878 2015 Flink 11PA48CT Equip-Attach-Snow-Plow-11' Active County Roads $575 $6,900
000879 2015 Flink HG145782540002 Equip-Attach-Snow-Spreaderinsert Active County Roads $600 $7,200
000881 2015 Olympic 30TDT-3SC Trailer-Tiltbed->10,001GVW Active County Roads $525 $6,300
000882 2015 Caterpillar 4301`2 Equip-Wheeled-BackhoeLoader-Heavy Active County Roads $1,300 $15,600
000889 2015 Eagle EFB712TA2 Trailer-Flatbed-6001-10,000GVW Active County Roads $275 $3,300
000890 2016 Ford Explorer Base Cl-SUV-Compact-4WD Active County Roads $625 $7,500
Asset Info Monthly Annually
ModelUnit# Year Make . .
000891 2014 Caterpillar 938K Equip-Wheeled-Artic'dLoader-2-4yd Active County Roads $2,150 $25,800
000892 2015 New Holland T6.155 Equip-Grounds-UtltyTractor->100hp Active County Roads $1,300 $15,600
000893 2015 US Mower 135MM23-GG Equip-Attach-Grounds-BrushCutter Active County Roads $250 $3,000
000898 2015 Ace Roto Mold ?? Active County Roads $250 $3,000
000899 2015 Olympic 30TDT-3SC Trailer-Tiltbed->10,001GVW Active County Roads $550 $6,600
000900 2016 Morbark M15RX Equip-Grounds-WoodChipper Active County Roads $950 $11,400
000901 2015 New Holland T4.85 Equip-Grounds-UtltyTractor-70-100hp Active County Roads $1,050 $12,600
000902 2015 US Mower HS-60FSM Equip-Attach-Grounds-ShoulderMower Active County Roads $450 $5,400
000904 2014 Caterpillar A26B Equip-Attach-Construction-Auger Active County Roads $150 $1,800
000906 2012 Rosco Sweep Pro Broom Removed County Roads $0 $0
000908 2017 Ford F250 Cl-Pickup-3/4Ton-4WD Active County Roads $1,300 $15,600
000909 2017 Ford F250 Cl-Pickup-3/4Ton-4WD Active County Roads $1,300 $15,600
000912 2016 Ford F150 Cl-Pickup-Half7on-4WD Active County Roads $1,200 $14,400
000913 2017 Ford Explorer Interc Cl-SUV-Compact-Pursuit4WD Active County Roads $550 $6,600
000917 2017 Ford F450 C5-StraightTruck-Flat Bed Active County Roads $2,050 $24,600
000918 2017 Caterpillar CS44B Equip-PW-Roller-Steel Active County Roads $850 $10,200
000919 2017 Freightliner M2-106 C8-StraightTruck-Utility-InsAerial Active County Roads $3,400 $40,800
000920 2017 Ford F250 Cl-Pickup-3/4Ton-4WD Active County Roads $1,700 $20,400
000921 2017 Ford F250 Cl-Pickup-3/4Ton-4WD Active County Roads $1,700 $20,400
000925 2017 New Holland T4.90 Equip-Grounds-UtltyTractor-70-100hp Active County Roads $2,125 $25,500
000926 2017 US Mower HS-60FSM-XHD4VB Equip-Attach-Grounds-MowerDeck Active County Roads $350 $4,200
000927 2018 Ford F250 Cl-Pickup-3/4Ton-4WD Active County Roads $1,550 $18,600
000932 2017 Shark HPB353007A Equip-Stationary-PressureWasher Active County Roads $100 $1,200
000933 2010 Volvo ET-16 C8-SemiTruck-Conventional Active County Roads $1,350 $16,200
000934 2017 Leeboy CSV816 Equip-PW-ChipSpreader Active County Roads $2,500 $30,000
000937 2017 Contec Pavement Grinder Equip Attach-Grinder Removed County Roads $0 $0
000939 2017 Steel inc. Express Snow Pu Equip-Attach-Construction-Paver Active County Roads $260 $3,120
000942 2018 Buffalo Mega BT Equip-TrailerMtd-Blower Active County Roads $100 $1,200
000944 2017 Freightliner 114SD C8-StraightTruck-DumpBed-2-axle Active County Roads $3,750 $45,000
000948 2018 Ford F550 C5-StraightTruck-Flat Bed Active County Roads $2,350 $28,200
000949 2018 Ford F550 C5-StraightTruck-FlatBed Active County Roads $2,350 $28,200
000950 2018 Tailgate Spreader Equip Attach -Sand/Salt Active County Roads $30 $360
Asset Info Monthly Annually
ModelUnit# Year Make . .
000952 2017 Freightliner 114SD C8-StraightTruck-DumpBed-2-axle Active County Roads $3,550 $42,600
000953 2018 Flink Spreader HG14578 Equip-Attach-Snow-Spreaderinsert Active County Roads $450 $5,400
000954 2018 Flink Spreader HG14578 Equip-Attach-Snow-Spreaderinsert Active County Roads $450 $5,400
000955 2018 Freightliner 114SD C8-StraightTruck-DumpBed-2-axle Active County Roads $3,700 $44,400
000960 2020 Olympic 30TDT-3 Trailer-Tiltbed->10,OO1GVW Active County Roads $600 $7,200
000961 2018 Freightliner 108SD C8-StraightTruck-DumpBed-l-axle Active County Roads $3,050 $36,600
000962 2018 Freightliner 108SD C8-StraightTruck-DumpBed-l-axle Active County Roads $3,050 $36,600
000963 2018 Flink H6085184540007 Equip-Attach-Snow-Spreaderinsert Active County Roads $600 $7,200
000964 2019 FORD F250 C1-Pickup-3/4Ton-4WD Active County Roads $1,450 $17,400
000965 2019 FORD F650 C5-StraightTruck-FlatBed Active County Roads $2,900 $34,800
000966 2019 CASE CX145D Equip-Tracked-Excavator Active County Roads $1,750 $21,000
000969 2019 MB-Co TKH-TR Equip-Attach-Construction-Other Active County Roads $150 $1,800
000971 2019 FUNK 201 Equip-Attach-Snow-Plow-11' Active County Roads $425 $5,100
000972 2019 Auto Flagger AF-54 Equip-TrailerMtd-Safety-Auto Flagge Active County Roads $310 $3,720
000973 2019 Auto Flagger AF-54 Equip-TrailerMtd-Safety-Auto Flagge Active County Roads $310 $3,720
000980 2020 International HX520 C8-StraightTruck-DumpBed-2-axle Active County Roads $3,800 $45,600
000981 2020 Monroe 15' Equip-Attach-Snow-Spreaderinsert Active County Roads $550 $6,600
000983 2020 Case CX80C Equip-Tracked-Excavator Active County Roads $1,950 $23,400
000984 2020 John Deere 325G Track Equip-Tracked-SkidSteerl-oader Active County Roads $750 $9,000
000985 2020 Autoflagger AF-54 Equip-TrailerMtd-Safety-Auto Flagge Active County Roads $310 $3,720
000986 2020 Autoflagger AF-54 Equip-TrailerMtd-Safety-Auto Flagge Active County Roads $310 $3,720
000987 2020 Autoflagger AF-54 Equip-TrailerMtd-Safety-Auto Flagge Active County Roads $310 $3,720
000988 2020 Autoflagger AF-54 Equip-TrailerMtd-Safety-Auto Flagge Active County Roads $310 $3,720
000989 2020 Kohler 10KW Generator Quilcene Generator Active County Roads $80 $960
000990 2020 Caterpillar HMF210 Equip-Attach-Grounds-BrushCutter Active County Roads $300 $3,600
000995 2021 Ver-Mac PCMS548 Equip-TrailerMtd-Safety-Message Boa Active County Roads $325 $3,900
000996 2021 Ver-Mac PCMS548 Equip-TrailerMtd-Safety-Message Boa Active County Roads $325 $3,900
000997 2021 Ver-Mac PCMS548 Equip-TrailerMtd-Safety-Message Boa Active County Roads $325 $3,900
000998 2021 Ver-Mac PCMS548 Equip-TrailerMtd-Safety-Message Boa Active County Roads $325 $3,900
000999 2022 Ford F450 C5-StraightTruck-FlatBed Active County Roads $2,200 $26,400
001001 2021 John Deere Auger Equip Attach Active County Roads $35 $420
001002 2021 Forks Attachment Equip Attach Active County Roads $20 $240
Asset Info Monthly Annually
ModelUnit# Year Make . .
001004 2022 Monroe MCV-180-84-56-W Equip-Attach-Snow-Spreaderinsert Active County Roads $600 $7,200
001005 2023 International HX520 C8-StraightTruck-DumpBed-2-axle Active County Roads $3,750 $45,000
001006 2022 John Deere 672G Equip-Wheeled-Grader Active County Roads $3,200 $38,400
001007 2021 Case CX80 Equip-Tracked-Excavator Active County Roads $2,000 $24,000
001008 2021 Olympic OM14-2E Trailer-Tiltbed->10,001GVW Active County Roads $300 $3,600
001009 2022 Case CX80 Equip-Tracked-Excavator Active County Roads $2,050 $24,600
001010 2021 US Mower EX50HDR Equip-Attach-Grounds-BrushCutter Active County Roads $550 $6,600
001012 2022 US Mower EX50HDR Equip-Attach-Grounds-BrushCutter Active County Roads $550 $6,600
001013 2022 Olympic 33TDT-3AFW Trailer-Tiltbed->10,001GVW Active County Roads $700 $8,400
001014 2022 Olympic 20TDT-2 Trailer-Tiltbed->10,001GVW Active County Roads $650 $7,800
001015 2022 Case SC-60 Equip-Attach-Construction-Tamper Active County Roads $100 $1,200
001016 2022 Case SC-80 Equip-Attach-Construction-Tamper Active County Roads $100 $1,200
001017 2024 International HX520 SFA 6X4 C8-StraightTruck-DumpBed-2-axle Active County Roads $3,600 $43,200
001018 2023 Monroe 15' Equip-Attach-Snow-Spreaderinsert Active County Roads $700 $8,400
001021 2023 Ford F150 C1-Pickup-1/2Ton-4WD Active County Roads $1,700 $20,400
001022 2023 Ford F150 C1-Pickup-1/2Ton-4WD Active County Roads $1,700 $20,400
001023 2023 Ford Mini Connect Cl-Van-Cargo-Mini Active County Roads $825 $9,900
001024 2022 MB HLP/HTP Equip-Attach-Grounds-Sweeper Active County Roads $550 $6,600
001030 2023 Ford F250 C1-Pickup-3/4Ton-4WD Active County Roads $1,550 $18,600
001031 2023 Ford F250 C1-Pickup-3/4Ton-4WD Active County Roads $1,550 $18,600
001033 2023 Bomag BT65 Equip-Other-PortableTool-Powered Active County Roads $85 $1,020
001034 2023 Bomag BVP/18/45 Equip-Other-PortableTool-Powered Active County Roads $60 $720
001035 2023 Morbark 1621X Equip-Grounds-WoodChipper Active County Roads $1,375 $16,500
001048 2024 Ford F350 Cl-Pickup-lTon-4WD Active County Roads $1,950 $23,400
001049 2024 TrailKing Tilt Trailer Trailer-Tiltbed->10,001GVW Active County Roads $450 $5,400
001055 2024 Ford Bronco C1-SUV-Compact-4WD Active County Roads $575 $6,900
001056 2024 Falcon 4Ton Equip-TrailerMtd-Pavement-Hotbox Active County Roads $510 $6,120
001061 2023 Ford Mach-E C1-SUV-Compact-EV-4WD Active County Roads $525 $6,300
001066 2023 Supierior Broom Broom Active County Roads $1,900 $22,800
001067 2025 Superior Broom Broom Active County Roads $2,050 $24,600
001069 2024 John Deere Grinder Cold Planer Active County Roads $350 $4,200
007785 2008 John Deere 410J Equip-Wheeled-BackhoeLoader-Heavy 2nd Life County Roads $750 $9,000
Asset Info I Monthly I Annually
ModelUnit# Year Make . . ..
007796 2010 Ford F150 Cl-Pickup-1/2Ton-4WD Removed ER&R $0 $0
007801 2011 Ford F 450 C5-StraightTruck-FlatBed 2nd Life County Roads $900 $10,800
$0 $0
$148,725 $1,784,700
JEFFERSON COUNTY DEPARTMENT OF PUBLIC WORKS POLICY
TITLE: EQUIPMENT RENTAL& REVOLVING (ER&R) FUND MANAGEMENT POLICY
EFFECTIVE DATE: December 16, 2024
Section 1, Purpose
1.1 To provide funds for timely and efficient replacement of materials,vehicles, and equipment; and
systems and equipment used for maintaining vehicles and rental equipment
1.2 To formalize a policy consistent with applicable statutes on the level and components of
Unrestricted Net Current Assets and to outline the formula to be used in determining rental rates
to assure compliance with the desired level of Unrestricted Net Current Assets.
1.3 To maintain customer-department rental-rate stability.
1.4 This policy shall be signed and approved by the Public Works Director and County Engineer and
may be updated at any time as authorized by the Public Works Director and County Engineer.
Section 2, References
2.1 Revised Code of Washington, Chapter 36.33A, "Equipment Rental and Revolving Fund"
2.2 Revised Code of Washington, Chapter 43.09 Section 210, Local Government Accounting
2.3 Budgeting Accounting Reporting System (BARS) Manual, Office of State Auditor,Volume 1, Part 3,
Chapter 7
2.4 Miller Comprehensive Governmental GAAP Guide, current edition.
2.5 Equipment Rental & Revolving Fund Guidance, Washington State Auditor's Office
2.6 GASB Codification of Governmental Accounting and Financial Reporting Standards. Section
1300.104.
Section 3, Definition of Terms:
3.1 "Fleet", "Fleet Services" or"Fleet Services Division" is the Fleet Services Division of the Public
Works Department, sometimes known as"ER&R" due to its management of the Equipment Rental
and Revolving Fund.
3.2 "ER&R Fund" or the "Fund" is the revolving fund managed by the Fleet Services Division in
accordance with RCW 36.33A to provide for the operation, maintenance and replacement of
certain fleet equipment.
3.3 "Unrestricted Net Current Assets" means the difference between the total current assets and total
current liabilities of the fund. It represents the balance of all financial resources available for
current appropriation and expenditure after all revenues and expenditures have been accounted
for at the end of a given period. Unrestricted Net Current Assets shall contain three components:
3.3.a "Assets Earmarked for Parts, Supplies and/or Materials Inventories" means the amount set
aside and available for the replacement of parts, supplies and/or materials in the Supplies
Inventory asset account.
3.3.b "Assets Earmarked for Equipment Replacement" means the amount set aside and
available for planned capital improvements and replacements of existing systems and
equipment used in maintaining vehicles and equipment, such as automotive test
equipment, shop hoists, car wash facility, steam cleaner facility, etc.
3.3.c "Assets Earmarked for Capital Replacement and Improvement" means the amount set
aside and available for the replacement of vehicles and equipment.
3.4 "Rental Rate" means the amount charged to the using agency for the use of Equipment Rental and
Revolving Fund vehicles or equipment.The rentals may be charged to user agencies on an hourly,
daily or monthly basis consistent with RCW 36.33A. Rental Rates include, but are not limited to,
charges for maintenance and operating costs, overhead costs, equipment replacement, non-
operating revenues, and other adjustments.
3.5 "Maintenance and Operating Costs" means the costs of keeping the vehicle or equipment in
operation. It includes, but is not limited to,the costs of fuel, oil, tires and tubes, batteries, and all
other parts and labor expended in order to maintain and operate the fleet.
3.6 "Overhead Costs" means the costs expended for providing general management, administrative
activities, insurance, rent, utilities, support services in managing the fleet and County-wide central
service charges.
3.7 "Replacement Factor" means the amount charged in order to accumulate the anticipated cost of
replacing vehicles and equipment at the end of their economic life.
3.8 "Sale Proceeds" means the proceeds from the sale of surplus vehicles and equipment.
3.9 "Other Adjustments" are amounts added to or credited to the rental rate to cover deficiencies or
surpluses in the prior year's operations.
Section 4, Operation of the ER&R Fund
4.1 The ER&R Fund is a revolving fund. Moneys paid to the fund each year in the form of rent,
replacement factor, sale proceeds and other adjustments total a small percentage of the cost of
replacing all assets owned by the fund;these moneys are then used each year, in sum,to provide
for the replacement of the percentage of the assets owned by the fund for which replacement in
that year is necessary.
4.2 Each asset owned by the fund either must have itself been funded in full by its customer
department or must be a Fund-provided replacement for an earlier asset that was funded in full by
its customer department.The rent and other moneys paid to the fund by the customer
department following the provision of that asset are for the operation, maintenance, repair and
replacement of the asset (strictly excluding repayment of any first costs of procuring the asset).
4.3 Sufficient ER&R Fund balance must be maintained to provide for emergency and other
contingency situations and to provide stability and fluidity of asset replacement throughout each
year. The Fund balance will vary within each year as assets are replaced, put into service and
removed from service.The Fund balance will vary from year to year as assets of greater than
average capital cost are replaced or retained.
4.4 Assets comprising approximately 10.5%of the Fund's Equipment Replacement value should be
replaced annually, on average,given the asset inventory and lifecycle schedules in place at the
time of the adoption of this policy. The amount expended in any given year will depend heavily on
whether assets of greater than average capital cost are scheduled for replacement that year.
4.5 Rental rates shall cover all costs of maintenance and repair, material and supplies consumed in
operating and maintaining equipment,administrative and central services overhead and future
replacement.
4.6 The rental rate for each asset shall be charged beginning on the date the asset is issued to the
customer department and accepted by that department as properly configured for its use and
ending on the date the asset is surrendered to ER&R for disposal.
4.7 Hourly labor rates and mark-up rates on the supply of supplies, parts, fluids,fuel and any other
service or material furnished by the ER&R Fund shall cover all costs associated with the provision
of those services or materials. However,to provide budget stability for customer departments,
labor and mark-up rates may lag actual costs by the time sufficient to analyze a fiscal year's
operations and to prepare rates for approval by customer departments prior to their formation of
their next budget. Further, rates may be adjusted so as to include temporary or one-time costs or
profits over the course of more than one fiscal year so as to lessen variation in rental rates from
year to year.
Section 5, Unrestricted Net Current Assets
5.1 Unrestricted Net Current Assets must be no less than 25%of the lifetime accumulated
depreciation for all assets currently owned by the fund, as determined by the Working Capital
Reserve Recommendation for Each County Fund as adopted by the Board of County
Commissioners (County Resolution 65-13 or subsequent resolutions as replace it).
5.2 Unrestricted Net Current Assets and the lifetime accumulated depreciation for all assets currently
owned by the fund will be measured on the last day of each year for purposes of determining
compliance with Subsection 1 of this Section.
5.3 Fund assets are stored and invested under the control of the Jefferson County Treasurer.
Section 6, Agreements with Customer Departments
6.1 The manager of the Fleet Services Division shall annually propose to each customer department
head an agreement for services for the coming year.The agreement shall be signed by both parties
following negotiation and agreement as necessary.
6.2 Each agreement will detail the following:
6.2.a Fleet inventory assigned to the customer department;
6.2.b Rental rate or reimbursement terms for each assigned asset;
6.2.c Services to be provided by Fleet Services for each assigned asset;
6.2.d Costs and mark-up rates for anything provided by Fleet Services beyond the terms of the
agreement or provided in the case of any asset for which it is agreed the customer will pay
costs only;
6.2.e The assigned assets to be replaced during the year and the revised rental rate of each
replacement asset; and
6.2.f A summary of this policy as it applies to the relationship between Fleet Services and the
customer department.
6.3 The agreements will be reviewed and revised as needed during the year by mutual agreement of
both parties.
Section 7, Equipment Purchase
7.1 Fleet Services will purchase replacement and additional fleet assets after consultation with each
respective customer department.
7.2 Asset purchases will prioritize, roughly in order of important, the following considerations:
7.2.a Safety of operation in intended application;
7.2.b Suitability for intended application;
7.2.c Anticipated efficiency in intended application
7.2.d Projected rental cost based on all known factors;
7.2.e Ability to reduce petroleum usage; and
7.2.f Availability of existing contract usable for purchase.
7.3 Replacement units will be purchased according to schedules determined by Fleet Services with the
concurrence of each respective customer department; the impact to the customer department's
operating budget must be considered, and the manager of Fleet Services shall estimate during
each budgeting process the estimated changes to rental rates for each customer department
during the next budget year as a result of planned asset replacements in accordance with
Subsection 6.2.e.
7.4 Any asset that would be an addition to the fleet rather than a replacement of an existing unit to be
removed from service must be funded in accordance with Subsection 4.2 or 4.3.Any department
requesting such an addition must have sufficient approved capital and ongoing funding to finance
the initial and ongoing costs of the additional asset.
Section 8, Rental Plan Options
8.1 Costs only: No regular rental will be billed. Maintenance, repair and/or fuel costs must billed at
mark-up rates as established and revised. Unit replacement at end of life is not provided. Resale
proceeds are returned to owning department. The availability of this type of rental plan is limited
to those units owned by customer departments and not by the ER&R fund.
8.2 Full rental: Periodic rental rate will be billed to cover depreciation, replacement factor,
maintenance, repair and fuel costs. Rental rate must be adjusted annually to keep pace with
changes in replacement cost or lifecycle and to reflect actual operational costs. Costs of major
accidents may be paid separately by the customer department or may be included in the revised
rental rates.
8.3 Hybrid rental plans: Unique and legacy rental arrangements may be mutually agreed upon by
Fleet Services and the customer department.
Section 9, Determination of Rental Rates
9.1 The following costs shall be included in the rental rate,where applicable to the chosen rental plan
option (see Section 8):
9.1.a Operating and maintenance costs shall be determined by using the most recent cost
information available for the preceding twelve months plus a factor using comparable
data, if available,for any anticipated increase in costs due to increasing asset age. For
vehicles or equipment with no cost history, the manager of Fleet Services shall develop an
estimate using whatever indices or comparable data are available.
9.1.b Fuel costs shall be determined by using the most recent usage information available for
the preceding twelve months and multiplying it by anticipated per-gallon costs for the
coming year(available from U.S. DOE EIA or commercial sources). For vehicles or
equipment with no usage history,the manager of Fleet Services shall develop an estimate
using comparable data or the usage history of the asset replaced by the one in question. A
similar methodology will be employed to calculate the "fuel" costs for electric vehicles.
9.1.c Initial periodic replacement charges for vehicles and equipment shall be computed by
dividing asset purchase cost by the projected number of periods in the life of the asset.
Asset replacement cost shall be updated to current actual cost annually, and periodic
replacement charges adjusted accordingly. For all future purchases, asset purchase cost
shall include all costs of obtaining the asset and configuring it for service as required by the
customer department, including customization and upfitting.
9.2 The following costs shall be excluded from the rental rate, not charged to the ER&R fund nor paid
by Fleet Services, and instead shall be paid directly or charged to the respective customer
department:
9.2.a Traffic and parking fines;
9.2.b Parking fees;
9.2.c Tolls and ferry fees;
9.2.d Collision insurance;
9.2.e Replacement and repair costs due to major damage; and
9.2.f Costs due to loss,fraud, waste, misuse or abuse on the part of any customer department's
employee where such cost results from failure on the part of the customer department to
monitor and control its employee's usage of fleet assets or supplies or where the loss of
any key, access card or PIN used to perpetrate the loss or fraud is not immediately
reported to Fleet Services.
9.3 The residual or resale value of any asset shall be included in the rental rate as a deduction. This
value shall be estimated initially and revised at the time of the equipment's disposal or removal
from the fleet inventory and may also be revised periodically if conditions warrant.The initial
estimate may be any reasonable figure, typically 10%of the original purchase cost.
9.4 The replacement factor shall be added to the rental rate. This factor should, in general, account for
inflation of approximately 2%, compounded annually, on the initial purchase cost of the asset.The
replacement factor may also be revised periodically if conditions warrant, such as when the
customer department chooses a different type of replacement or in the case of very long lifecycles
where such a blanket estimate is inadequate.
9.5 The manager of the Fleet Services Division shall periodically estimate end-of-life profit or loss for
each asset and propose adjustments to rental rates as necessary to ensure the ER&R Fund is
neither accumulating excess rental revenue nor suffering a shortfall for any asset.
9.6 Rental rates established pursuant to this policy shall be subject to annual review by the County
Commission; this typically occurs through the County's normal annual budgeting process.
Section 10, Options for Normal Termination of Rental
10.1 Unit no longer needed and no replacement needed:The unit to be retired will be disposed of.
Assuming depreciation and replacement costs were paid during the rental of the unit, rental
income in excess of operational costs shall be returned to the original customer department.Asset
files will be marked with a clear indication that the unit was not replaced and that the funds
allocated for replacement had been returned to the customer department.
10.2 Replacement of like kind needed: Replacement unit will be procured; retired unit will be disposed
of. Settlement of the assets accounts will occur between Fleet Services and the customer
department. Both asset files will be marked with a clear indication that the unit was replaced by
the replacement unit, including both asset numbers.
10.3 Replacement of non-like kind needed: Fleet Services will prepare an estimation of the
Replacement unit will be procured; retired unit will be disposed of. Settlement of the assets'
accounts will occur between Fleet Services and the customer department.
Section 11, Options for Early Termination of Rental
11.1 Unit no longer needed or its operation no longer funded and no replacement needed:Another
customer department may assume the rental and use of the unit, or the unit may be sold at
surplus auction. Settlement of the assets accounts will occur between Fleet Services and the
customer department.
11.2 Unit damaged beyond repair and no replacement needed: Same as Subsection 1 of this Section.
11.3 Unit damaged beyond repair and replacement needed:Customer department may pay separately
the sudden depreciation and additional replacement factor necessary to replace the vehicle.
Instead, customer may choose to continue after the replacement of the vehicle paying the
depreciation and replacement factor left deficient at the time of the vehicle's damage. In no case
shall outstanding depreciation and replacement costs be added to the rental rate of the
replacement or any other vehicle; however,the option of the customer department continuing to
pay the capital costs of a vehicle that is no longer in operation has much the same budgetary
impact.
Section 12, Equipment Disposal
12.1 Public surplus auction:Sale proceeds used in place of projected residual value to determine
lifecycle costs and profit/loss of the replaced vehicle.
12.1.a In no case will any surplus asset be sold to the manager of Fleet Services, to any county
employee responsible for administering the sale of the asset, nor to any immediate family
member thereof.
12.1.b No surplus asset will be sold to any employee of Fleet Services, to any county employee
who was a regularly assigned driver or operator of the asset, to any county employee who
was the manager or supervisor responsible for the use of the asset, nor to any immediate
family member of any of the above, except if the following conditions are met:
(i) a full and accurate accounting of all maintenance, repair, upgrades and all other
actions taken within the twenty-four months preceding the County's offering of the
asset for sale must be clearly detailed in writing and available for inspection by any
interested buyer at all times the asset is otherwise available for inspection; and
(ii) the sale of the asset must be clearly advertised in the same manner as other assets of
its type during any given offering for sale.
12.2 Second use: Sale to customer department(first right of refusal) or to another customer
department. Settlement of lifecycle costs with original customer department will use published
index based on condition or actual sale prices from similar units to determine residual value.
Rental to new customer department will consist either of a one-time payment of that residual
value or a short-term rental contract based on that residual value if part of a rotating cycle of
second-life vehicle rentals.Transfer to any subsequent department will follow the same
procedure. Provided this procedure has been followed and the preceding department(s)
compensated for the residual value of the unit at the time of transfer,the sale proceeds after the
final assignment of the unit will be designated to the final department assigned the unit for
purposes of asset account settlement.
Section 13, Settling Asset Accounts
13.1 The amount of rental income allocated to an asset shall be settled or balanced to ensure the ER&R
Fund neither gains nor loses funding through its providing and managing the asset in accordance
with RCW 43.09.210, which requires, in part,that "...All service rendered by ... one department ...
to another, shall be paid for at its true and full value by the department ... receiving the same, and
no department ... shall benefit in any financial manner whatever by an appropriation or fund made
for the support of another...."
13.2 The manager of the Fleet Services Division and the customer department head may find that the
adjustment of rental rates has been neglected in the case of one or more assets assigned to that
department, causing those assets to accumulate considerable life-to-date or projected end-of-life
loss or gain. If this loss or gain is greater than what can be negated reasonably and quickly through
the adjustment of rental rates, one or more of the following actions should be taken:
13.2.a In the case of life-to-date or projected end-of-life loss by the ER&R Fund for any one asset,
the customer department may provide a one-time transfer of funds to balance the
account, with or without an accompanying increase in rental rate;
13.2.b In the case of life-to-date or projected end-of-life gain by the ER&R Fund for any one asset,
the ER&R Fund may provide a one-time transfer of funds to the customer department to
return the excess,with or without an accompanying decrease in rental rate; or
13.2.c In the case of life-to-date or projected end-of-life gains and losses by the ER&R Fund for a
group of assets in any one customer department where the sum gain or loss is relatively
minimal,the assets showing gains may be debited and the assets showing losses credited
in equal amounts so that each asset's account is balanced.
13.3 This settling shall occur at the end of each asset's life following disposal and may also occur
periodically if conditions warrant.
13.4 In the case of accident or other unusually expensive damage causing a one-time loss for any one
asset,the customer department may provide a one-time transfer of funds to balance the account.
(See Subsection 7.3 and Subsection 9.3 for additional detail.)
13.5 At the time an asset is retired, removed from service and disposed of, the manager of Fleet
Services shall prepare a report of the asset's fund credits and debits and shall furnish the report to
the customer department head.The asset's account shall be settled as close to$0.00 as
reasonably possible (without needlessly costly accounting exercises) using one of the methods
described in Subsections 2.a through 2.c of this Section.
13.6 At the time an asset is sold or otherwise transferred to another customer department,the
manager of Fleet Services shall prepare a report of the asset's fund credits and debits and shall
furnish the report to the customer department head.The asset's account shall be settled as close
to $0.00 as reasonably possible (without needlessly costly accounting exercises) using one of the
methods described in Subsections 2.a through 2.c of this Section.
Section 14, Fleet Services Operations and Billing
14.1 All time for which Fleet Services Staff are compensated, all parts issued and all fuel and fluid
dispensed will be billed to the appropriate accounting codes,whether to individual fleet assets,to
departmental asset accounts or to indirect codes internal to Fleet Services funds. Rates will reflect
the following additional costs:
14.1.a Labor rates billed will be at a rate that includes all benefits, indirect time, facility costs,
mechanical shop and service costs, administrative and support services and other
overhead costs attributable in general to the services provided by Fleet Services;
14.1.b Parts mark-up rates will be calculated to include all costs incumbent in ordering, stocking
and dispensing stocked and special-order parts; and
14.1.c Fuel mark-up rates will be calculated to include all costs of operation of the fuel sites.
14.2 Fleet Services shall evaluate general work categories and individual instances of repair work and
will either perform the tasks in house or outsource them, whichever is, in the judgment of Fleet
Services, most economical,efficient and effective.
14.3 Fleet Services will strive to consolidate orders of vehicles, equipment, fuels,fluids, parts and
services, and to limit diversity within the fleet to the minimum necessary to support customer
operations, preserve competition and maintaining a diverse, competitive and flexible supplier
base. Fleet Services'goal in this area shall be to enhance consistency within the fleet.
14.4 While complying with all applicable purchasing laws, Fleet Services will use the most economical
and competitive methods of procuring vehicles, equipment,fuels, fluids, parts and services. Such
methods may include use of Washington State Department of Enterprise Services contracts,
cooperative procurement with other county or municipal entities and the standard procurement
processes of Jefferson County.
14.5 Fleet Services will maintain and operate a data system designed for and capable of tracking,
monitoring and reporting comprehensive information on the costs and usage of all fleet assets.
Fleet Services will make such information and analysis as is requested available to its customer
departments upon request.
APPROVED BY:
Public Works Director/County Engineer Date