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Home My WebLink About2026 Preliminary Budget -Digital (GF Other Fund)Jefferson County 2026 PRELIMINARY BUDGET DEPARTMENTAL REQUESTS TABLE OF CONTENTS Resolution - Establishing Goals, Objectives 1 Central Services Cost Recovery 2 Salary Schedules 3 Add Requests 4 Capital Expenditures 5 Fund List 6 Assessor 010 7 Auditor 020 / Elections 021 /Auditor’s O&M 105 / HAVA 3 Grant 104, 160 8 Clerk 050 / Courthouse Facilitator 106 9 County Administrator 059, 060, 061, 062, 065, 068, 151, 261, 270, 123, 125, 130,135, 141, 147, 148, 149, 155, 306, 502, 505 10 Public Safety & Security 067 (Emergency Management) 11 District Court 080, 245 12 Juvenile & Family Court Services 110 13 Prosecuting Attorney 150 / Crime Victims 120 14 Sheriff 180 / Boating Safety 107 / / Inmate Commissary 134 15 Superior Court 240 / Law Library 140 16 Treasurer 250 / JeffCom 119 / Treasurer’s O&M 150 / REET 151 17 Cooperative Extension 108 / Noxious Weed 109 18 Public Health 127 / Site Abatement 126 / Water Quality 128 / Land Acquisitions 129 / Chemical Dependency 131 /Conserv Futures Tax 308 Opioid Settlement 132 19 Community Development 143 / Planning Commission 063 20 Central Services: Construction & Renovation 301 Capital Improvement 302 Information Services 506 Facilities Management 507 21 Public Works: Parks & Recreation 174 Parks Improvement 175 Post-Harvest Timber 178 Roads 180 Transportation Benefits District 182 Flood Subzones 185-187 HJ Carroll Park Capital Fund 304 Solid Waste 401-404 405 PHUGA Sewer Capital fund 405 406 PHUGA Sewer Operations Fund 406 ER&R 501 22 ST ATE OF WASHING TON County of Jefferson In the Matter of Establishing Goals and } Objectives with Budget Preparation Guidelines } for the 2026 Annual Budget } RESOLUTION NO. 48-0721-25R WHEREAS, Jefferson County rescinded Jefferson County Code, Section 3.01.020 to reestablish an annual budget; WHEREAS, the Board of County Commissioners continues its efforts to improve compensation for county employees to improve retention of existing employees; and WHEREAS, limiting the growth of department and elected office non-salary and benefits budgets makes possible improvements in compensation and provides a hedge against an economic downturn and expected reductions in Federal and State funding; and WHEREAS, we have an obligation to account for these fiscal realities as we prepare the 2026 Annual Budget; NOW, THEREFORE BE IT RESOLVED, that the Board of Commissioners of Jefferson County does hereby establish the following objectives and procedures to guide the development and adoption of the 2026 Annual Budget: I. GOALS AND BUDGET OBJECTIVES 1.Balanced Budget -The budget, when adopted, shall be balanced within available resources. In addition to annual fiscal objectives, there should also be a focus on long-term financial analysis. The County shall continue to use multi-year budget forecasting for analyzing impacts the current budget will have on future revenues and expenditures. 2.Use of Unreserved Fund Balance-We anticipate using a portion of the projected year-end 2025General Fund balance to present a balanced budget. In the event of unforeseen circumstances, upto half of the estimated unreserved fund balances to balance the General Fund budget is availableif needed. 3.Property Taxes -Growth in property taxes for the General Fund, Road Fund, and Conservation Futures Fund shall not exceed the 1 % limit, plus taxes collected on new construction. 4.Sales Taxes -The County shall budget and administer General Fund sales tax revenues includingtaxes consistent with Jefferson County Resolution No. 32-10 (Special Purpose Tax levyresolution). S.Extraordinary General Fund Revenues -Continue to use available General Fund revenuessuch as federal Payment in Lieu of Taxes (PIL T) to support Board of County Commissionersobjectives and County Strategic Plan goals. Some General Fund revenues are volatile, varyingsignificantly year-to-year (e.g., private timber harvests, DNR Forest Board Trust revenue, and investment income), and some are non-recurring. If revenues are received above the adopted 2026 Original Budget, the excess shall be dedicated to backfill shortfalls in other General Fundrevenues first, and remaining excess revenue may be dedicated for any of the following purposes:Capital Improvement Program; Construction and Renovation Program, other one-time costs I of 4 (including staffing expenditures to address retirement transitions), and for additional reserves to backfill future revenue shortfalls from volatility. Certain non-recurring revenues that are intended to pay for or reimburse the County for services it provides ( e.g., state extraordinary justice appropriation) may also be retained in the General Fund for those purposes. 6.Extraordinary Other Fund Revenues The County is expected to establish a replacement reserve and emergency fund for the PortHadlock Sewer in an amount of not less than $500,000. The sewer project has generated construction sales tax revenue and the majority of the construction is expected to be completed in 2025. The expectation is to fund by depositing up to $250,000 in 2025 and 2026. 7.Road Fund -If funding allows, the Board of County Commissioners may transfer a portion of PIL T to the Road Fund to make up for as much as possible of any amount below $750,000 in 2026 that Secure Rural Schools or Federal Timber revenues contribute to the Road Fund. In 2026,$520,000 of the Road Fund levy shall continue to be diverted to the General Fund to be used onlyfor road traffic safety enforcement consistent with state law. 8.Board of County Commissioners Priorities -Priority for budget focus is to "maintain what wehave." This is clear communication of the Board of County Commissioners. 9.County Strategic Priorities -The County's Strategic Priorities, outlined in the County's Strategic Plan, are important strategies as continued progress is being made in the areas of community resilience, economic viability, environmental stewardship, housing accessibility, organizational health, and thriving people. 10.Maximize Grant Funding -The County will continue to maximize its efforts to obtain grantfunding, whenever possible. 11.General Fund (001) Preliminary Budget -All departments shall prepare preliminary budgets consistent with the following steps listed in Section II Budget Preparation Guidelines of this document. In addition, all of the following requirements shall apply: a.2026 Salary budget projections shall be prepared by the Finance Director. b.Internal Service cost for Facilities, Information Services, and Equipment Rental(ER&R) allocations for 2026 shall be provided by these funds. c.2025 Quarterly Appropriations shall be applied as follows:1. One-time appropriations to department budgets m 2025 shal I not beincluded in the 2026 base budget.11.Resolutions for on-going appropriations shall be included in 2026 basebudget. iii.Appropriation #3 approved on-going appropriations shall be added to the2026 Recommended Budget. iv.The 2025 Final Appropriation approved on-going appropriations shallrequire a 2026 1 st Quarter Appropriation. d.General Fund add requests shall be submitted for externally driven, non-discretionary and discretionary costs using the General Fund Add Request Form.2 of 4 e.To provide collaboration within General Fund Departments, there shall be three opportunities to discuss process and challenges, working together to provide a balancedbudget. 12.Other Funds (104-507) Preliminary Budget -Funds shall prepare preliminary budgetsconsistent with the following steps listed in Section II Budget Preparation Guidelines of thisdocument. In addition, the following will apply: a.All operating transfers from the General Fund to other funds in 2026 shall be reviewed. All new and existing transfer requests shall be required to submit in compliance with the General Fund Assistance Policy. b.Budgets for other funds shall be prepared as balanced budgets. c.All increases, including any wage and benefit increases, shall be absorbed withinavailable resources or offsetting cost reductions within that fund. d.Recommended reserves shall be maintained for each fund as established by Resolution41-19. Where fund reserves are below targets, funds shall submit a plan and scheduleto restore reserves as soon as practicable. e.Fees shall be set at levels that recapture the cost of the service being provided, wherepossible. II.BUDGET PREPARATION GUIDELINES 1.Overview. Budget requests shall be prepared in a consistent, public friendly format that clearlyidentifies the resources needed and the services to be provided by each program. 2.Format and Schedule. Departments shall prepare budgets following the standard format andschedule provided to them in the 'Call for Budgets' from the County Auditor, including, whenapplicable, General Fund Add Request (see # 4. below). Departments shall be scheduled to present their proposed 2026 budgets to the Board of County Commissioners in October 2025. 3.Budget Narratives. Departments, funds, or each major division or program within eachdepartment shall prepare a narrative, telling a story that is easy to understand: a.The department's mission statement in a clear concise statement explaining the purpose ofthe division or program. b.Departmental and program revenues, expenditure summaries and impacts anticipated byincreased or decreased funding. c.Include grafts, photos, that help with present the story. 4.Additions to General Fund Base Budgets. General Fund Departments requesting a one timeor ongoing increase to their base budget in 2026 shall use the General Fund Add Request Form to request, designated by non-discretionary or discretionary. This form will also be used forCapital Expenditures. 5.General Fund transfers. Funds requesting a General Fund transfer shall submit in accordancewith the General Fund Assistance Policy. All funds previously receiving an operating transfershall also be required to submit in accordance with the policy. 3 of 4 proposed revenues and expenditures for each Fund or Department shall be reviewed for their impacts on the County's financial health for the next five years. •Following depa11ment budget presentations to the Board of County Commissioners, theCounty Administrator and Finance Director shall prepare a 2026 Recommended AnnualBudget, incorporating Board of County Commissioners decisions/guidance for review, apublic hearing, and final action by the Board of County Commissioners. APPROVED this 21 day of July 2025: JEF ERSON COUNTY SEAL: B OF COMMISSIO ERS ��ur Chair Greg Brotherton, Member 17 n' m Gha VV(i,�o y Gallaway, CMCj Clerk f the Board 4 of 4 JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of County Commissioners Josh D. Peters, County Administrator FROM: Judy Shepherd, Finance Director DATE: July 21, 2025 SUBJECT: 2026 Budget Goals and Objectives STATEMENT OF ISSUE: The Board of County Commissioners adopts a resolution at the beginning of every budget cycle to establish Budget Goals and Objectives with Budget Preparation Guidelines for departments and elected offices as they work to prepare a balanced Jefferson County Budget for the fiscal calendar year 2026. The attached resolution would establish Budget Objectives and Procedures for the 2026 Annual Budget Cycle. ANALYSIS: The proposed resolution provides proposed guidelines for preparing the 2026 Annual Budget. It addresses the county's current financial realities and supports a focus on improving our five-year projection. A few highlights are listed below: ►Unreserved Fund Balance -We anticipate using a portion of the projected year-end 2025 GeneralFund balance to present a balanced budget. ►2026 Departmental Budgets within the General Fund:•Departments will identify non-discretionary expenditures and request additions to their budgetsfor any non-discretionary expenditures using the General Fund Add Request Form.•Discretionary expenditures shall have no increase, and departments are encouraged to reducethese expenditures to address any expected increases to non-discretionary expenditures.•Included in the budget strategy will be a proposed staffing pause policy (a form of hiring freeze),which will be considered by the Board in a separate resolution.•Capital Expenditure limit will be set at $10,000; expenditures over this amount will have an approval process. ►Other Funds:•Transfers to other funds will be set back to zero budget and only may be requested in accordancewith the General Fund Financial Assistance Policy.•The Road Fund Diversion will maintain at $520,000 for the Preliminary Budget and is subject to be reviewed for the final 2026 Recommended Budget. •The transfer of Payment in Lieu of Taxes (PIL T) from the General Fund to Roads wi 11 be thesame as 2025, set to match the funds in the proposed budget for the reduction of $750,000 in Secure Rural Schools (SRS) funding. FISCAL IMP ACT: The Resolution supports adopting a balanced 2026 Annual Budget. RECOMMENDATION: Adopt the proposed Resolution establishing the attached Goals and Objectives with Budget Preparation Guidelines for the 2026 Annual Budget. REVIEWED BY: 7/17/25 shD. Peters, County Administrator Date 2 GIS UNIT Cost Distribution License General Fund $291,675 $23,150.00 Animal Services $0 $0.00 Health Dept $10,199 $7,408.00 Water Quality $0 $0.00 Public Works $16,301 $11,112.00 Central Services $0 $0.00 Extension (WSU) $0 $0.00 Community Development $7,559 $4,630.00 Total $325,734 $46,300.00 Basis of costs License 2026 Projected Expense $296,452 $46,300 Additions Administrative cost $29,282 2024 Depreciation $0 Total Additions $29,282 Reductions Billable WO $0 Professional Services $0 Total Reductions $0 Net change $29,282 Cost to be Allocated $325,734 Variance $0 Resource Distribution Hours License General Fund 0.9674 0.50 Animal Services 0.0000 Health Dept 0.0100 0.16 Public Works 0.0176 0.24 Central Services 0.0000 Extension (WSU) 0.0000 Community Development 0.0099 0.10 Total 1.00 1.00 Note: INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY Resources Distribution is based on percent of 5 yr avg labor usage 2019- 2024 and Enterprise License Distribution use. PAGE 1 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY COPIER UNIT Cost Distribution Copier Cost General Fund $71,036 Animal Services $0 Health Dept $9,361 Water Quality $0 Public Works $30,157 Central Services $0 Extension (WSU) $6,287 Community Development $7,040 Total $123,881 Basis of costs 2026 Projected Expense $69,996 Additions Administrative cost $6,914 2024 Depreciation $46,971 Total Additions $53,885 Reductions Total Reductions $0 Net change $53,885 Cost to be Allocated $123,881 Variance $0 Resource Distribution Copier Cost General Fund 0.57343 Animal Services Health Dept 0.07556 Water Quality Public Works 0.24344 Central Services Extension (WSU) 0.05075 Community Development 0.05683 Total 1.00 Note: Resource distribution based on 2024 copier use. PAGE 2 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY RECORDS MANAGEMENT UNIT Cost Distribution License General Fund $150,958 $31,534.43 Elections $3,526 $0.00 Animal Services $0 $0.00 Health Dept $15,082 $2,387.72 Water Quality $12,981 $6,751.50 Public Works $75,066 $4,775.45 Central Services $3,927 $988.02 Extension (WSU) $494 $494.01 Community Development $116,678 $8,068.86 Total $378,713 $55,000 Basis of costs License 2026 Projected Expense $334,422 $55,000 Additions Administrative cost $33,032 2024 Depreciation $11,259 Total Additions $44,291 Reductions Total Reductions $0 Net change $44,291 Cost to be Allocated $378,713 Variance $0 Resource Distribution License General Fund 1016 0.5431 Elections 30 0.0000 Animal Services 0.0000 Health Dept 108 0.0431 Environmental Health 53 0.1091 Public Works 598 0.0812 Central Services 25 0.0660 Extension (WSU)0.0076 Community Development 924 0.1497 Total 2754 1.00 Note: Resource distribution based on boxes of documents stored in 2024 and number of laserfiche licenses. PAGE 3 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY COMMUNICATIONS UNIT Cost Distribution General Fund $66,834 Animal Services $0 Health Dept $28,879 Water Quality $0 Public Works $17,327 Central Services $1,238 Extension (WSU) $0 Community Development $9,076 Total $123,354 Basis of costs 2026 Projected Expense $106,697 Additions Administrative cost $10,539 2024 Depreciation $6,119 Total Additions $16,658 Reductions $0 Total Reductions $0 Net change $16,658 Cost to be Allocated $123,355 Variance -$1 Resource Distribution General Fund 162 Animal Services Health Dept 70 Water Quality Public Works 42 Central Services 3 Extension (WSU) Community Development 22 Total 299 Note: Resource distribution based on 2024 telephone handsets. PAGE 4 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY INFORMATION SERVICES - IT SUPPORT UNIT Cost Distribution General Fund $901,539 Animal Services $0 Auditor's O&M $9,699 Elections $52,074 953,613$ Health Dept $279,900 Water Quality $0 Public Works $237,590 Central Services $26,038 Extension (WSU) $9,764 Community Development $107,404 Total $1,624,008 Basis of costs 2026 Projected Expense $1,324,647 Additions Administrative cost $130,840 2024 Depreciation $418,913 Total Additions $549,753 Reductions Database Technician $74,388 GEMS/Munis $176,005 Total Reductions $250,393 Net change $299,360 Cost to be Allocated $1,624,007 Variance $1 Resource Distribution (PC, Laptop, Tablet, Printer) General Fund 277 Animal Services - Auditor's O&M (4 qty)- Elections 16 Health Dept 86 Water Quality - Public Works 73 Central Services 8 Extension (WSU)3 Community Development 33 Total 496 $3,274.21 Note: Resource distribution based on all 2024 computer equipment. PAGE 5 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY INFORMATION SERVICES - PUBLIC RECORDS ADMIN Cost Distribution General Fund $179,688 Animal Services $0 Health Dept $0 Water Quality $0 Public Works $0 Central Services $0 Extension (WSU) $0 Community Development $0 Total $179,688 Basis of costs 2026 Projected Expense $160,886 Additions Administrative cost $15,891 2024 Depreciation $2,911 Total Additions $18,802 Reductions $0 Total Reductions $0 Net change $18,802 Cost to be Allocated $179,688 Variance $0 Resource Distribution General Fund 100 Animal Services 0 Health Dept 0 Water Quality 0 Public Works 0 Central Services 0 Extension (WSU) 0 Community Development 0 Total 100 Note: Resources distribution 100% General Fund. PAGE 6 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY INFORMATION SERVICES - DATABASE TECHNICIAN Cost Distribution General Fund $74,388 Animal Services $0 Health Dept $0 Water Quality $0 Public Works $0 Central Services $0 Extension (WSU) $0 Community Development $0 Total $74,388 Basis of costs 2026 Projected Expense $67,701 Additions Administrative cost $6,687 2024 Depreciation Total Additions $6,687 Reductions Total Reductions $0 Net change $6,687 Cost to be Allocated $74,388 Variance $0 Resource Distribution General Fund 1.000 Animal Services (N/A) 0.000 Health Dept 0.000 Water Quality 0.000 Public Works (roads/parks/landfill)0.000 Central Services (facilities/er&r)0.000 Extension (WSU)(N/A)0.000 Community Development 0.000 Total 1.00 Note: Resource distribution is based on a 50/50 split between the General Fund and Health Dept. Health Dept. salaries & benefits are charged directory to the Health Dept fund and aren't included in this distribution PAGE 7 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY INFORMATION SERVICES - GEMS/MUNIS SOFTWARE UNIT Cost Distribution General Fund $81,402 Animal Services $0 Health Dept $24,068 Water Quality $3,224 Public Works $52,979 Central Services $4,271 Extension (WSU) $1,997 Community Development $8,065 Total $176,006 Basis of costs 2026 Projected Expense $125,000 Additions Administrative cost $12,347 2024 Depreciation $38,658 Total Additions $51,005 Reductions Total Reductions $0 Net change $51,005 Cost to be Allocated $176,005 Variance $1 Resource Distribution General Fund 0.462 Animal Services (N/A) 0.000 Health Dept 0.137 Water Quality 0.018 Public Works (roads/parks/landfill)0.301 Central Services (facilities)0.024 Extension (WSU)(N/A)0.011 Community Development 0.046 Total 1.00 Note: Resource distribution is based on the 2024 actual operating and transfer costs for major users of the system. PAGE 8 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY INFORMATION SERVICES - ELECTIONS UNIT Cost Distribution General Fund $0 Animal Services $0 Elections $27,128 Health Dept $0 Water Quality $0 Public Works $0 Central Services $0 Extension (WSU) $0 Community Development $0 Total $27,128 Basis of costs 2026 Projected Expense $0 Additions Administrative cost $0 2024 Depreciation $27,128 Total Additions $27,128 Reductions Other $0 Equipment $0 Software/Other $0 Total Reductions $0 Net change $27,128 Cost to be Allocated $27,128 Variance $0 Resource Distribution General Fund 0 Animal Services (N/A)0 Elections 100 Health Dept (N/A)0 Water Quality (N/A)0 Public Works (N/A)0 Central Services (N/A)0 Extension (WSU)(N/A)0 Community Development (N/A)0 Total 100 Note: Resource distribution is allocated 100% to the General Fund PAGE 9 OF 10 08/4/2025 INFORMATION SERVICES COST RECOVERY 2026 PROJ COSTS FOR 2026 RECOVERY INFO TECHNOLOGY SECTION RECAP Cost Distribution General Fund $1,057,329 Animal Services $0 Auditor's O&M $9,699 Elections $79,202 Health Dept $303,968 Water Quality $3,224 Public Works $290,569 Central Services $30,309 Extension (WSU) $11,761 Community Development $115,469 Total $1,901,530 RECAP OF ALL UNITS Cost Distribution General Fund $1,817,520 Animal Services $0 Auditor's O&M $9,699 Elections $82,728 Health Dept $367,489 Water Quality $16,205 Public Works $429,420 Central Services $35,473 Extension (WSU) $18,542 Community Development $255,822 Total $3,032,900 ADMINISTRATIVE UNIT Actually Allocated/Covered $226,498 Note: Total Base Expenses, All $2,519,598 All Other 2024 Expenses $2,293,100 2026 Proj Expense $226,498 Additions Total Additions $0 Reductions Other Adjustment $0 Total Reductions $0 Net change $0 Cost to be Allocated $226,498 Variance $0 PAGE 10 OF 10 08/4/2025 FACILITIES COST RECOVERY 2026 BUDGETED EXPENDITURES FOR 2026 RECOVERY OBJECT EXPENSE 2026 TOTAL CODE DESCRIPTION EXP PERCENT DOLLARS CHARGE COURTHOUSE 10/20 Payroll & Benefits $514,627 49.14% $514,627 $514,627 31 Supplies $6,067 30.33% $6,067 $6,067 32 Fuel $16,684 30.33% $16,684 $16,684 35 Small Tools $4,550 30.33% $4,550 $4,550 41 Professional Services $910 30.33% $910 $910 42 Communications $1,213 30.33% $1,213 $1,213 43 Travel $152 30.33% $152 $152 44 Advertising $152 30.33% $152 $152 45 Rents & Leases $3,033 30.33% $3,033 $3,033 Lease - Facilities Shop $4,325 30.33% $4,325 $4,325 14 Auditor's Lease w/ Utilities $28,020 100.00% $28,020 $28,020 46 Insurance $12,134 30.33% $12,134 $12,134 47 Utilities $77,049 30.33% $77,049 $77,049 48 Repairs & Maintenance $60,669 30.33% $60,669 $60,669 49 Miscellaneous $1,517 30.33% $1,517 $1,517 91 Interfund, Professional Services $0 30.33% $0 $0 92 Interfund, Communications $0 30.33% $0 $0 95 Interfund Rentals $7,171 30.33% $7,171 $7,171 96 Interfund Insurance $0 30.33% $0 $0 TOTAL $738,273 $738,273 $738,273 AUDITOR LEASE SQ FT SQUARE FEET 1,493 COURTHOUSE SQ FT SQUARE FEET 39,933 COURTHOUSECOST PER SQUARE FOOT $17.7861 COURTHOUSE ADJ COST PER SQ FT INFORMATION SERVICES 1,353 24,065 NET GENERAL FUND $714,208 ALLOCATED EXPENDITURES 07/31/2025 CORRECTIONS CENTER 10/20 Payroll & Benefits $103,565 9.89% $103,565 $103,565 31 Supplies $3,115 15.58% $3,115 $3,115 32 Fuel $8,567 15.58% $8,567 $8,567 35 Small Tools $2,337 15.58% $2,337 $2,337 41 Professional Services $467 15.58% $467 $467 42 Communications $623 15.58% $623 $623 43 Travel $78 15.58% $78 $78 44 Advertising $78 15.58% $78 $78 45 Rents & Leases $1,558 15.58% $1,558 $1,558 Lease - Facilities Shop $2,221 15.58% $2,221 $2,221 46 Insurance $6,231 15.58% $6,231 $6,231 47 Utilities $39,565 15.58% $39,565 $39,565 48 Repairs & Maintenance $31,154 15.58% $31,154 $31,154 49 Miscellaneous $779 15.58% $779 $779 91 Interfund, Professional Services $0 15.58% $0 $0 92 Interfund, Communications $0 15.58% $0 $0 95 Interfund Rentals $3,682 15.58% $3,682 $3,682 96 Interfund Insurance $0 15.58% $0 $0 TOTAL $204,020 $204,020 $204,020 EOC 10/20 Payroll & Benefits $6,771 0.65% $6,771 $6,771 31 Supplies $328 1.64%$328 $328 32 Fuel $903 1.64%$903 $903 35 Small Tools $246 1.64%$246 $246 41 Professional Services $49 1.64%$49 $49 42 Communications $66 1.64%$66 $66 43 Travel $8 1.64%$8 $8 44 Advertising $8 1.64%$8 $8 45 Rents & Leases $164 1.64%$164 $164 Lease - Facilities Shop $234 1.64%$234 $234 46 Insurance $657 1.64%$657 $657 47 Utilities $4,169 1.64% $4,169 $4,169 48 Repairs & Maintenance $3,283 1.64% $3,283 $3,283 49 Miscellaneous $82 1.64%$82 $82 91 Interfund, Professional Services $0 1.64%$0 $0 92 Interfund, Communications $0 1.64%$0 $0 95 Interfund Rentals $388 1.64%$388 $388 96 Interfund Insurance $0 1.64%$0 $0 TOTAL $17,356 $17,356 $17,356 07/31/2025 JEFFCOM 10/20 Payroll & Benefits $10,437 1.00% $10,437 $10,437 31 Supplies $925 4.62% $925 $925 32 Fuel $2,543 4.62% $2,543 $2,543 35 Small Tools $694 4.62% $694 $694 41 Professional Services $139 4.62% $139 $139 42 Communications $185 4.62% $185 $185 43 Travel $23 4.62% $23 $23 44 Advertising $23 4.62% $23 $23 45 Rents & Leases $462 4.62% $462 $462 Lease - Facilities Shop $659 4.62% $659 $659 46 Insurance $1,850 4.62% $1,850 $1,850 47 Utilities $11,744 4.62% $11,744 $11,744 48 Repairs & Maintenance $9,248 4.62% $9,248 $9,248 49 Miscellaneous $231 4.62% $231 $231 91 Interfund, Professional Services $0 4.62% $0 $0 92 Interfund, Communications $0 4.62% $0 $0 95 Interfund Rentals $1,093 4.62% $1,093 $1,093 96 Interfund Insurance $0 4.62% $0 $0 TOTAL $40,256 $40,256 $40,256 SHERIFF ADMINISTRATIVE & CLEARWATER FACILITIES 10/20 Payroll & Benefits $90,198 8.61% $90,198 $90,198 31 Supplies $1,391 6.96% $1,391 $1,391 32 Fuel $3,827 6.96% $3,827 $3,827 35 Small Tools $1,044 6.96% $1,044 $1,044 41 Professional Services $209 6.96%$209 $209 42 Communications $278 6.96%$278 $278 43 Travel $35 6.96%$35 $35 44 Advertising $35 6.96%$35 $35 45 Rents & Leases $696 6.96%$696 $696 Lease - Facilities Shop $992 6.96%$992 $992 46 Insurance $2,783 6.96% $2,783 $2,783 47 Utilities $17,672 6.96% $17,672 $17,672 48 Repairs & Maintenance $13,915 6.96% $13,915 $13,915 49 Miscellaneous $348 6.96%$348 $348 91 Interfund, Professional Services $0 6.96%$0 $0 92 Interfund, Communications $0 6.96%$0 $0 95 Interfund Rentals $1,645 6.96% $1,645 $1,645 96 Interfund Insurance $0 6.96%$0 $0 TOTAL $135,068 $135,068 $135,068 07/31/2025 COMMUNITY CENTERS (5) 10/20 Payroll & Benefits $77,337 7.38% $77,337 $77,337 31 Supplies $2,060 10.30% $2,060 $2,060 32 Fuel $5,666 10.30% $5,666 $5,666 35 Small Tools $1,545 10.30% $1,545 $1,545 41 Professional Services $309 10.30% $309 $309 42 Communications $412 10.30% $412 $412 43 Travel $52 10.30% $52 $52 44 Advertising $52 10.30% $52 $52 45 Rents & Leases $1,030 10.30% $1,030 $1,030 Lease - Facilities Shop $1,469 10.30% $1,469 $1,469 46 Insurance $4,121 10.30% $4,121 $4,121 47 Utilities $26,167 10.30% $26,167 $26,167 48 Repairs & Maintenance $20,604 10.30% $20,604 $20,604 49 Miscellaneous $515 10.30% $515 $515 91 Interfund, Professional Services $0 10.30% $0 $0 92 Interfund, Communications $0 10.30% $0 $0 95 Interfund Rentals $2,435 10.30% $2,435 $2,435 96 Interfund Insurance $0 10.30% $0 $0 TOTAL $143,774 $143,774 $143,774 TOTAL GENERAL FUND 10/20 Payroll & Benefits $802,935 76.66% $802,935 $802,935 31 Supplies $13,886 69.44% $13,886 $13,886 32 Fuel $38,190 69.44% $38,190 $38,190 35 Small Tools $10,416 69.44% $10,416 $10,416 41 Professional Services $2,083 69.44% $2,083 $2,083 42 Communications $2,777 69.44% $2,777 $2,777 43 Travel $348 69.44%$348 $348 44 Advertising $348 69.44%$348 $348 45 Rents & Leases $6,943 69.44% $6,943 $6,943 Lease - Facilities Shop $9,900 69.44% $9,900 $9,900 Rents & Leases - Auditor $28,020 100.00% $28,020 $28,020 46 Insurance $27,776 69.44% $27,775 $27,775 47 Utilities $176,366 69.44% $176,366 $176,366 48 Repairs & Maintenance $138,873 69.44% $138,873 $138,873 49 Miscellaneous $3,472 69.44% $3,472 $3,472 91 Interfund, Professional Services $0 69.44%$0 $0 92 Interfund, Communications $0 69.44%$0 $0 95 Interfund Rentals $16,414 69.44% $16,414 $16,414 96 Interfund Insurance $0 69.44%$0 $0 $0 TOTAL $1,278,747 $1,278,746 $1,278,746 INFORMATION SERVICES 2,334 24,065 NET GENERAL FUND $1,254,682 07/31/2025 CASTLE HILL (HEALTH DEPARTMENT) 10/20 Payroll & Benefits $121,143 11.57% $121,143 $121,143 31 Supplies $2,473 12.37% $2,473 $2,473 32 Fuel $6,801 12.37% $6,801 $6,801 35 Small Tools $1,855 12.37% $1,855 $1,855 41 Professional Services $371 12.37% $371 $371 42 Communications $495 12.37% $495 $495 43 Travel $62 12.37% $62 $62 44 Advertising $62 12.37% $62 $62 45 Rents & Leases $1,237 12.37% $1,237 $1,237 Lease - Facilities Shop $1,763 12.37% $1,763 $1,763 46 Insurance $4,946 12.37% $4,946 $4,946 47 Utilities $31,407 12.37% $31,407 $31,407 48 Repairs & Maintenance $24,730 12.37% $24,730 $24,730 49 Miscellaneous $618 12.37% $618 $618 91 Interfund, Professional Services $0 12.37% $0 $0 92 Interfund, Communications $0 12.37% $0 $0 95 Interfund Rentals $2,923 12.37% $2,923 $2,923 96 Interfund Insurance $0 12.37% $0 $0 Castle Hill Lease w/ Utilities - WQ 100.00% $0 TOTAL $200,885 $200,886 $200,886 CASTLE HILL (COMMUNITY DEVELOPMENT) 10/20 Payroll & Benefits $47,050 4.49% $47,050 $47,050 31 Supplies $850 4.25%$850 $850 32 Fuel $2,339 4.25% $2,339 $2,339 35 Small Tools $638 4.25%$638 $638 41 Professional Services $128 4.25%$128 $128 42 Communications $170 4.25%$170 $170 43 Travel $21 4.25%$21 $21 44 Advertising $21 4.25%$21 $21 45 Rents & Leases $425 4.25%$425 $425 Lease - Facilities Shop $606 4.25%$606 $606 46 Insurance $1,701 4.25% $1,701 $1,701 47 Utilities $10,801 4.25% $10,801 $10,801 48 Repairs & Maintenance $8,505 4.25% $8,505 $8,505 49 Miscellaneous $213 4.25%$213 $213 91 Interfund, Professional Services $0 4.25%$0 $0 92 Interfund, Communications $0 4.25%$0 $0 95 Interfund Rentals $1,005 4.25% $1,005 $1,005 96 Interfund Insurance $0 4.25%$0 $0 TOTAL $74,473 $74,473 $74,473 07/31/2025 ANIMAL SHELTER 10/20 Payroll & Benefits $10,387 0.99% $10,387 $10,387 31 Supplies $427 2.13% $427 $427 32 Fuel $1,174 2.13% $1,174 $1,174 35 Small Tools $320 2.13% $320 $320 41 Professional Services $64 2.13% $64 $64 42 Communications $85 2.13% $85 $85 43 Travel $11 2.13% $11 $11 44 Advertising $11 2.13% $11 $11 45 Rents & Leases $213 2.13% $213 $213 Lease - Facilities Shop $304 2.13% $304 $304 46 Insurance $854 2.13% $854 $854 47 Utilities $5,422 2.13% $5,422 $5,422 48 Repairs & Maintenance $4,270 2.13% $4,270 $4,270 49 Miscellaneous $107 2.13% $107 $107 91 Interfund, Professional Services $0 2.13% $0 $0 92 Interfund, Communications $0 2.13% $0 $0 95 Interfund Rentals $505 2.13% $505 $505 96 Interfund Insurance $0 2.13% $0 $0 TOTAL $24,154 $24,153 $24,153 07/31/2025 PARKS & RECREATION 10/20 Payroll & Benefits $11,857 1.13% $11,857 $11,857 31 Supplies $984 4.92% $984 $984 32 Fuel $2,705 4.92% $2,705 $2,705 35 Small Tools $738 4.92% $738 $738 41 Professional Services $148 4.92% $148 $148 42 Communications $197 4.92% $197 $197 43 Travel $25 4.92% $25 $25 44 Advertising $25 4.92% $25 $25 45 Rents & Leases $492 4.92% $492 $492 Lease - Facilities Shop $701 4.92% $701 $701 46 Insurance $1,968 4.92% $1,968 $1,968 47 Utilities $12,494 4.92% $12,494 $12,494 48 Repairs & Maintenance $9,838 4.92% $9,838 $9,838 49 Miscellaneous $246 4.92% $246 $246 91 Interfund, Professional Services $0 4.92% $0 $0 92 Interfund, Communications $0 4.92% $0 $0 95 Interfund Rentals $1,163 4.92% $1,163 $1,163 96 Interfund Insurance $0 4.92% $0 $0 TOTAL $43,579 $43,580 $43,580 PUBLIC WORKS 10/20 Payroll & Benefits $54,000 5.16% $54,000 $54,000 31 Supplies $1,379 6.89% $1,379 $1,379 32 Fuel $3,791 6.89% $3,791 $3,791 35 Small Tools $1,034 6.89% $1,034 $1,034 41 Professional Services $207 6.89% $207 $207 42 Communications $276 6.89% $276 $276 43 Travel $34 6.89% $34 $34 44 Advertising $34 6.89% $34 $34 45 Rents & Leases $689 6.89% $689 $689 Lease - Facilities Shop $983 6.89% $983 $983 46 Insurance $2,757 6.89% $2,757 $2,757 47 Utilities $17,509 6.89% $17,509 $17,509 48 Repairs & Maintenance $13,786 6.89% $13,786 $13,786 49 Miscellaneous $345 6.89% $345 $345 91 Interfund, Professional Services $0 6.89% $0 $0 92 Interfund, Communications $0 6.89% $0 $0 95 Interfund Rentals $1,630 6.89% $1,630 $1,630 96 Interfund Insurance $0 6.89% $0 $0 TOTAL $98,454 $98,454 $98,454 RECORDS MANAGEMENT 37665 100% $37,665 $37,665 07/31/2025 DIRECT SUMMARY PLUS OVERHEAD TOTAL 10/20 Payroll & Benefits 1,047,372$ 100.00% $1,047,372 $1,047,372 31 Supplies 20,000$ 100.00% $19,999 $19,999 32 Fuel 55,000$ 100.00% $55,000 $55,000 35 Small Tools 15,000$ 100.00% $15,001 $15,001 41 Professional Services 3,000$ 100.00% $3,001 $3,001 42 Communications 4,000$ 100.00% $4,000 $4,000 43 Travel 500$ 100.00%$501 $501 44 Advertising 500$ 100.00%$501 $501 45 Rents & Leases 10,000$ 100.00% $9,999 $9,999 Lease - Facilities Shop 14,258$ 0.00% $14,257 $14,257 Lease - Records + utillities 37,665$ 100.00% $37,665 $37,665 Rents & Leases - WQ -$ 100.00%$0 $0 Rents & Leases - Auditor (GF) 28,020$ 100.00% $28,020 $28,020 46 Insurance 40,000$ 100.00% $40,001 $40,001 47 Utilities 254,000$ 100.00% $254,000 $254,000 48 Repairs & Maintenance 200,000$ 100.00% $200,001 $200,001 49 Miscellaneous 5,000$ 100.00% $5,001 $5,001 91 Interfund, Professional Services -$ 100.00%$0 $0 92 Interfund, Communications 100.00%$0 $0 95 Interfund, Rentals 23,640$ 100.00% $23,640 $23,640 96 Interfund Insurance -$ 100.00%$0 $0 -$ TOTAL 1,757,955$$1,757,958 $1,757,958 MONTHLY 2026 +/- FROM 2025 % CHANGE ANIMAL SHELTER $24,153 $2,012.75 $24,153 $13,494 138.12% COMMUNITY DEVELOPMENT $74,473 $6,206.08 $74,473 $10,495 14.28% GENERAL FUND $1,254,682 $104,556.87 $1,254,682 -$41,983 -3.57% HEALTH & HUMAN SERVICES $200,886 $16,740.50 $200,886 -$7,584 -3.82% INFORMATION SERVICES $61,730 $5,144.17 $61,730 $37,786 165.20% PARK & RECREATION $43,580 $3,631.67 $43,580 $4,692 13.85% PUBLIC WORKS $98,454 $8,204.50 $98,454 $10,199 12.78% TOTAL $1,757,958 $146,496.54 $1,757,958 $27,099 10.24% FACILITIES 2026 CHARGES RECAP 07/31/2025 JEFFERSON COUNTY STAFFING SCHEDULE -2026 Preliminary Budget (Full Time Equivalents -FTE's) General Fund Actual Actual Actual Department 2021 2022 2023 Assessor 9.47 8.63 9.29 Auditor 8.13 9.96 10.3C Board of Equalization 0.28 0.14 0.5C Clerk 5.55 5.61 5.31 Commissioners 5.02 5.17 5.93 Coroner County Administrator 4.35 4.51 4.62 District Court 8.39 7.59 7.-l6 Elections 1.99 2.07 2.27 Emergency Management 3.32 2.83 3.32 Human Resources Juvenile Services 7.13 7.21 6.33 Prosecuting Attorney 11.45 11.84 11.71 Sheriff 49.05 47.56 51.20 Superior Court 1.13 1.26 2.89 Therapeutic Courts Case Mgt 1.00 Treasurer 4.73 4.73 5.19 Total General Fund 119.99 119.11 128.32 Other Funds Auditor's O & M 0.04 Boating Safety 0.01 0.02 Community Development 16.97 17.85 16.91 Construction & Renovation 0.56 0.42 Cooperative Extension 2.31 2.73 3.02 County Parks Improvement 0.38 0.35 County Roads 42.11 41.13 43.80 Courthouse Facilitator 0.08 0.02 Crime Victims 1.12 1.15 0:12 ER& R 6.67 6.55 6.60 Facilities Management 8.14 8.41 10.60 HJ Carroll Park 0.49 Information Services 8.33 8.25 8.36 Noxious Weed Control 1.32 0.95 1.00 Parks & Recreation (incl Parks lmprv) 5.10 6.10 6.56 Public Health 38.25 41.80 45.01 Solid Waste 10.84 10.92 11.34 Sewer Treasurer's O & M 0.24 0.08 PHUGA Sewer (prev. Tri-Area Sewer) 0.66 1.17 2.41 Veteran's Relief 0.04 0.11 Water Quality 7.71 7.38 6.13 Total Other Funds 150.88 155.88 162.46 Total All Funds 270.87 274.99 290.78 J!ctual Budget Budget 102"' 2025 2J26 9.67 9.6 9.6 11.23 11.88 12.475 0.30 0.27 0.27 5.77 5.8 5.8 6 6 6 0.38 0.38 4.44 2.5 3.13 9.5 8 9.38 3.38 4.7 3.38 2.99 3.52 4.28 2.8 3 3 6.89 9.38 8.5 11.72 11.33 13 51.67 56.38 55.14 2.73 3.53 5.85 1.38 1.38 1.38 5.02 6 5.67 135.49 143.68 147.24 B.99 22.14 21.76 0.34 0.34 2.51 3.50 3.39 44.36 46.46 44.48 ).97 1.00 1.00 5.21 8.22 5.85 3.73 11.10 11.10 -0.11 0.11 1).66 11.26 11.26 1.21 1.00 1.50 5.85 8.18 7.68 45.39 51.42 52.63 11.71 13.28 11.53 4.24 2.06 -J.33 0.33 3.52 4.85 4.85 -J.13 0.13 7.61 5.00 5.00 169.72 192.56 ]85.00 305.21 336.24 332.24 9/30/2025 7:35 AM G:\Auditor\##Acctg\#BUDGETS\2026 Annual Budget\2026 -Prelimina-y 3ud;iet\S&E, actJal FTE for Prelimin2ry\2((26 FTE Summary, S&B Summary.xlsx PRELIMINARY BUDGET SALARY & BENEFITS BY FUND 2025 Current Budget 2026 Preliminary Budget Total County Salary and Benefits 36,954,428.00 38,368,751.00 Percentage Change 3.69% Departments 2025 Current Budget 2026 Preliminary Budget 010 Assessor 989,960.00 1,118,625.00 020 Auditor 1,231,708.00 1,388,859.00 021 Elections 359,345.00 317,437.00 050 Clerk 573,819.00 595,015.00 059 County Administrator 488,381.00 502,680.00 060 Commissioners 700,626.00 811,923.00 061 Planning Commission 24,472.00 7,480.00 063 Board of Equalization 21,023.00 12,561.00 065 Human Resources 381,142.00 472,978.00 067 Emergency Management 290,455.00 308,184.00 080 District Court 948,034.00 1,135,872.00 110 Juvenile Services 910,432.00 890,504.00 150 Prosecuting Attorney 1,668,139.00 2,023,466.00 151 Coroner 30,000.00 20,800.00 180 Sheriff 7,350,891.00 7,837,376.00 240 Superior Court 341,122.00 440,488.00 245 Therapeutic Courts 139,166.00 159,024.00 250 Treasurer 603,794.00 584,221.00 Total General Fund 17,052,509.00 18,627,493.00 Percentage Change 8.46% Other Funds 107 Boating Safety Program 37,080 37,080 108 Cooperative Extension - WSU 296,873 264,634 109 Noxious Weeds 127,995 148,551 120 Crime Victims Services 105,624 121,349 127 Public Health 5,323,349 5,586,718 128 Water Quality 763,962 847,841 143 Community Development 2,331,642 2,194,169 150 Treasurer's O&M 26,482 27,645 155 Veterans Relief 14,660 6,500 174 Parks & Recreation 718,337 773,610 175 Parks Improvement 31,638 37,559 180 Roads 4,997,195 4,737,973 301 Construction & Renovation 49,814 84,612 304 HJ Carrol Park Fund 17,815 - 401 Solid Waste 1,266,950 1,375,071 405 PHUGA Sewer Capital 624,502 299,454 406 PHUGA Sewer Operations - 35,552 501 Equipment Rental 777,765 706,027 506 Information Services 1,377,977 1,409,541 507 Facilities 1,012,259 1,047,372 Total Other Funds 19,901,919 19,741,258 Percentage Change -0.81% 2026 Annual Budget ADD REQUESTS DESCRIPTION ND D ND D GENERAL FUND: 010 ASSESSOR (AS)1,000 20,000 50,000 Replacement of the 2004 Chevrolet Colorado Vehicle (The cost to keep it running is more than the vehicle's worth) & EageView Imagery for East JeffCo 020 AUDITOR (AU)2,200 1,000 Office supplies, desk scanners, memberships for WASA & WFOA. Dol valuation books, Adobe susbcription, PO box annaul fees 021 ELECTIONS (EL)237,901 - 33,461 Travel, dues & subscription, ES&S license, printing, software, postage & office supplies, election coordiantor tranining & clerk hire 062 CIVIL SERVICE COMMISSION (CI)11,300 Advertising for SH deputies & BOCC, exams PST testing for SH deputies & correction staff 063 PLANNING COMMISSION (PC)17,330 483 Salaries for clerk & .07 DCD staff, PC sitpend, adverstising & meeting venue. Discretionary- name plates for Planning Comm 065 HUMAN RESOURCES (HR)25,810 90,000 Professional svcs (Braun) subscription (NEOGOV, Bodno & Adobe), supplies. Discretionary - salary & survery for Strategic initiative 067 PUBLIC SAFETY & SECURITY (EM)10,131 EOC training/credentials 080 DISTRICT COURT (DC)9,850 ND- yearly increase subscripion for Zoom & JAVS 110 JUVENILE AND FAMILY COURT (JU)60,000 Vehicle part of ongoing fleet for staff to transport to and from detention 150 PROSECUTING ATTORNEY (PA)2,150 2,092 Increase Karpel annual fee. Discertionary- 3% increase on travel, training, seminars, trial related expenses, & dues,subscriptions & memberships 180 SHERIFF (SH)595,502 16,339 See attached 240 SUPERIOR COURT (SC)15,571 Interpreter & dues, subscriptions 245 THERAPEUTIC CASE CT MGMT (TC)11,000 For Transitional Housing 250 TREASURER (TR)8,928 5,000 Repair & maint for softwareuse for investment, debt & property tax. Discretionary - salaries & wages for clerk hire Total - GF 927,542 125,045 124,461 50,000 OTHER FUNDS: Request Fund from GF 105 Auditor O&M 37,139 28,000 10% recommended spending capital and yearly support fraud notify module. Discretionary- Fraud notify module to use for recording 108 Cooperative Extension 426,456 See attached 127 Public Health 484,000 75,000 See attached 128 Water Quality 28,000 Program for County Lakes include S&B at 82%, remaining for supplies, communications & lab services 140 Law Library 6,000 To align actual cost for capital spending 143 Community Development 1,055,416 Salaries & benefits, interfund and rents/leases 174 Parks & Recreation 999,689 See attached 180 County Roads 638,483 Per Resolution 48-0721-25R (SRS +PILT) Total - Other Fund 3,675,183 103,000 - - Grant Total 4,602,725 228,045 124,461 50,000 Grand Total Summary: Base Budget Add - ND 4,602,725 Base Budget Add - D 228,045 One-Time Add - ND 124,461 One-Time Add - D 50,000 Total Add Form A Request 5,005,231 BASE BUDGET ADD ON-TIME BUDGET ADDFUND GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Assessor's Office increase to your Base Budget Departmental Contact:Jeff Chapman Other Funds use this form if you are requesting an increase in the General Date:9/29/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES AS39512-395001 Surplus 2,500 2,500 2004 Cherolet Colorado Auction Estimate - - - TOTAL REVENUES - 2,500 2,500 EXPENDITURES Non-Discretionary - AS51424-420025 Vehicles 20,000 20,000 Replacement of the 2004 Chevrolet Colorado Vehicle (The cost to keep it running is more than the vehicle's wroth) AS51424-42100 Postage 1,000 1,000 Postage Increase - Total Non-Discretionary 1,000 20,000 21,000 Discretionary AS51424-640000 Capital Outlay 50,000 50,000 EagleView Aerial Imagery for East Jefferson County - - Total Discretionary - 50,000 50,000 TOTAL EXPENDITURES 1,000 70,000 71,000 NET GF REQUEST 1,000 (67,500) (68,500) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Auditor increase to your Base Budget Departmental Contact:Brenda Huntingford Other Funds use this form if you are requesting an increase in the General Date:8/27/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES AU34148/341047 DOL License Fees X 30,000 30,000 Filing & Title Fee increase Effective 1/1/2026 - - - TOTAL REVENUES 30,000 - 30,000 EXPENDITURES Non-Discretionary - AU51423/310000 Office and Operating Supplies 500 500 Increase in the cost of basic supplies, paper, envelopes, tape, paperclips etc. AU51423/360000 Small Tools & Minor Equipment 700 700 Desk Scanner, Dymo Labeler are items that need replacd AU51423/490000 Dues, Subscriptions, Memberships 1,000 1,000 WSACA, Payroll and WFOA memberships, DOL valuations books, Adobe Pro (8), PO Box Annual Dues Total Non-Discretionary 2,200 - 2,200 Discretionary AU51423/430000 Travel 1,000.00 1,000 Finance, DOL/Recording, Elections and Auditor Conference - - Total Discretionary 1,000 - 1,000 TOTAL EXPENDITURES 3,200 - 3,200 NET GF REQUEST (26,800) - 26,800 GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Elections increase to your Base Budget Departmental Contact:Brenda Huntingford Other Funds use this form if you are requesting an increase in the General Date:8/26/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES EL34145/341096 Election Services 165,000 165,000 3.5 conty wide elections comparing to 2024 election costs EL34191/341030 Candidate Filing Fees 10,400 10,400 8 County races EL34145/341095 Voter Reg Exp-City of PT 607 607 Voter registration billed to the City of Port Townsend - TOTAL REVENUES - 176,007 176,007 EXPENDITURES Non-Discretionary - EL51440/430000 Travel 2,522 2,522 Mileage for clearing drop boxes, conference & training EL51440/490000 Dues, Subscriptions 1,730 1,730 Leader, PO Box, Safe Deposit Box, Adobe Pro, software for voter KIOSK candidate filing, Adobe Pro, MS-ISACEL51440/490104 ES&S License Agr 6,337 6,337 MBV 1000 & DS950 Electionware License Agreement increase EL51440/490200 Printing 166,698 166,698 $80,000 for countywide election ballots, envelopes, secrecy sleeve est 3.5 elections. EL51440/640103 Capital - Hardware/Software 57,863 57,863 Info Services Cost Recovery EL51490/310000 Office and Operating Supplies 159 159 BRM Postage Prepaid Envelopes & Office Supplies EL51490/420100 Postage 2,592 2,592 Postage increases & new requirements for postage paid envelopes EL51440/101000 Clerk Hire 30,503 Election Coordinator Training / until December 2026 EL51440/200000 Benefits Clerk Hire 2,958 Benefits Clerk Hire Total Non-Discretionary 237,901 33,461 271,362 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 237,901 33,461 271,362 NET GF REQUEST 237,901 142,546 (95,355) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Civil Service Commission increase to your Base Budget Departmental Contact:Sarah Melancon Other Funds use this form if you are requesting an increase in the General Date:8/25/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - CI52110-420100 Postage 300 300 Advertising for Sheriff Deputies, Corrections Officers and Commissioners CI52110-310112 Exams 11,000 11,000 PST testing services for Sheriff Deputies, Sergeants, and Corrections staff - Total Non-Discretionary 11,300 - 11,300 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 11,300 - 11,300 NET GF REQUEST 11,300 - (11,300) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:DCD increase to your Base Budget Departmental Contact:Chelsea Pronovost Other Funds use this form if you are requesting an increase in the General Date:8/26/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - PC55861 - 101000 Salaries & Wages 14,440 14,440 Fund PC Clerk position and .07 of DCD staff member PC55861 - 435586 PC Meeting Stipend 1,700 1,700 9 Planning Commssioners with 24 planned meetings - $50 stipend/meeting PC55861 - 440000 Advertising 1,033 1,033 Required legal notices regarding PC55861 - 490108 MI (Rent, Etc.)157 157 Meeting venue and other expenses for PC retreat (joint BoCC/PC meeting) Total Non-Discretionary 17,330 - 17,330 Discretionary PC55861 - 310000 Office & Operating Supplies 483.00 483 Name plates for new Planning Commissioners, flip charts, other supplies - - Total Discretionary 483 - 483 TOTAL EXPENDITURES 17,813 - 17,813 NET GF REQUEST 17,813 - (17,813) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Human Resources increase to your Base Budget Departmental Contact:Sarah Melancon Other Funds use this form if you are requesting an increase in the General Date:8/28/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - HR51810-410000 Professional Services 13,000 13,000 Braun Labor & Employment Law Consulting Contract, to fund total annual cost HR51810-490100 Subscription Service 12,100 12,100 NEOGOV: job advertising, application and recruiting platform HR51810-490004 Subscription Service 185 185 Bodno employee badge maker for safety and security HR51810-490003 Subscription Service 360 360 Adobe Acrobat to edit, organize, edit, comment PDFs HR51810-310000 Office Operating/Supplies 165 165 Paperweights for employee retirements Total Non-Discretionary 25,810 - 25,810 Discretionary HR51810-410000 Professional Services 50,000 50,000 Strategic Initiative - Exempt Salary Survey HR51810-410000 Professional Services 40,000 40,000 Strategic Initiative - Employee Engagement Survey Total Discretionary 90,000 - 90,000 TOTAL EXPENDITURES 115,810 - 115,810 NET GF REQUEST 115,810 - (115,810) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:DEM increase to your Base Budget Departmental Contact:Willie Bence Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - - - - Total Non-Discretionary - - - Discretionary EM52510 TRAVEL 10,131.00 10,131 Funds for EOC training/credentialing - - Total Discretionary 10,131 - 10,131 TOTAL EXPENDITURES 10,131 - 10,131 NET GF REQUEST 10,131 - (10,131) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:District Court increase to your Base Budget Departmental Contact:Brian Gleason Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - DC51240 480000 REPAIR & MAINTENANCE x 9,500 9,500 yearly subscription fees for Zoom and JAVS - Court Recording Equipment DC52330 490151 Probation Case Mgmt Sub 350 350 rising cost of yearly subscription - Total Non-Discretionary 9,850 - 9,850 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 9,850 - 9,850 NET GF REQUEST 9,850 - (9,850) District Court used to pay these out of other line items but was always falling short to meet the yearly maintenance fees and rising costs yearly for each of the subscription models. GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Juvenile Services increase to your Base Budget Departmental Contact:Shannon Burns Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - JU59400-640000 Transport Vehicle 60,000 60,000 Juvenile Services is in need of a Juvenile secure transport vehicle that will also be part of ongoing fleet. Due to Proctor House being closed, we are assuming transport. Staff and youth need a safe reliable long-term solution to transport to and from detention. - - Total Non-Discretionary - 60,000 60,000 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - 60,000 60,000 NET GF REQUEST - (60,000) (60,000) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department: increase to your Base Budget Departmental Contact:Other Funds use this form if you are requesting an increase in the General Date: Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - PA59415 - 640111 Karpel Case Mgmt 2,150 2,150 Increase in annual fee $10775 -> 12925 - - Total Non-Discretionary 2,150 - 2,150 Discretionary PA51530 - 430000 Travel 171 171 3% increase PA51530 - 490600 Training, Seminars, School 979.00 979 Round up to $6000 PA51530 - 490130 Trial Related Expenses 346.71 347 3% increase PA51530 - 490000 Dues, Subscriptions, Memberships 596.04 596 3% increase Total Discretionary 2,092 - 2,092 TOTAL EXPENDITURES 4,242 - 4,242 NET GF REQUEST 4,242 - (4,242) GENERAL FUND ADD REQUEST FORM **Revised** Who should use Add Form:Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Sheriff increase to your Base Budget Departmental Contact:Jamie Aumock or Andy Pernsteiner Other Funds use this form if you are requesting an increase in the General Date:8/29/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUESSH34210 342024 DUI COST RECOVERY X (4,885) (4,885)Consistently bring in more than has previously been budgeted SH34236 342015 JAIL MEDICAL CITY OF PT X (1,519) (1,519)Consistently bring in more than has previously been budgeted SH34236 342018 JAIL SERVICES CITY OF PT X (22,795) (22,795)Consistently bring in more than has previously been budgeted - TOTAL REVENUES (29,198)- (29,198) EXPENDITURESNon-Discretionary - SH52110 100500 OT CIVIL & CH SECURITY X 7,777 7,777 Wages have gone up, but not taken into consideration previously when calculating OTSH52110 100504 OT ADMIN X 1,500 1,500 Separated Admin (office) OT from Civil and Courthouse Security OTSH52110 310000 OFFICE & OPER SUPPLIES X 1,500 1,500 Moved shredding, water and translation here. Increase is to cover absorbtion.SH52110 310065 EXEMPT GEAR & CLOTHING X 4,325 4,325 Estimated uniforms for (4) employees. Original budget was barely enough for (1) uniform. SH52110 410000 PROF SERVICES & VOL LNI X 4,296 4,296 Consistently not budgeted, but used/needed in the past. SH52110 410145 WARRANT/DATA ENTRY X 34,522 34,522 Contract with Jeffcom. SH52121 100500 OT - DETECTIVES X 17,066 17,066 Wages have gone up, but not taken into consideration previously when calculating OT. SH52121 420003 INTERNET X 300 300 SH52122 310066 OPERATING SUPPLIES - PATROL X 21,930 21,930 Absorbed Detective Misc (1592) and Patrol Small Tools/Equip (1592). Orig. 50K was too low for this line item, on track to spend 66K this year. SH52122 410155 MH PROGRAM-COUNCELING X 37,991 37,991 Contract for Navigator SH52122 420056 RENT & LEASE VEHICLES X 32,000 32,000 See Sheriff. SH52122 420300 CELL PHONES X 2,328 2,328 Consistently spend 16400/year. On track to spend 16900 this year. SH52123 470005 UTILITIES - WEST END X 1,381 1,381 Rolling all utilities into one object. SH52127 100500 OT - HOH X 15,000 15,000 Wages have gone up, but not taken into consideration previously when calculating OT. Obsorbed West End OT.SH52127 200600 UNIFORM & OTHER CLOTHING - HOH X 1,400 1,400 Contratual. HOH unit uniform was omitted from budget last year. SH52140 100500 OT - TRAINING - PATROL X 28,645 28,645 Wages have gone up, but not taken into consideration previously when calculating OT. Requested new obj to be consistent with our other OT obj which is 100500. 2025 budget was 41355, so really asking for an additional 28645. SH52140 200000 PERSONNEL BENEFITS X 10,465 10,465 Estimated benefits as 25% of the overtime. SH52310 310115 UNIFORM INITIAL ISSUE - CORRECTIONS X 5,000 5,000 Was not on budget for past 3 years but has been used and needed. Sh52310 480120 NEW WORLD MAINTENANCE X 6,141 6,141 Contract. Software program. SH52340 100500 OT - TRAINING - CORRECTIONS X 7,000 7,000 Was not on budget for past 3 years but has been used and needed. SH52340 200000 PERSONNEL BENEFITS X 1,750 1,750 Estimated benefits as 25% of the overtime. SH52360 200600 UNIFORM & OTHER CLOTHING - CORRECTIONS X 4,200 4,200 Contractual. Hired (3) correction officers. 1400/each SH52360 310078 INSTITUTIONAL SUPPLIES X 44,000 44,000 Absorbed Operating Supplies and Jail Housekeeping and took 10K from Operations Supplies from the Admin Corrections budget. Will use this number more next year. SH52360 410136 OUTSIDE CARE X 15,000 15,000 Absorbing Jail Dentist. Outside care consistently higher than budgeted. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request SH52360 410138 CONTRACTED MEDICAL SERVICES X 186,668 186,668 Contract. Contracted medical consistently higher than budgeted. SH52390 410147 FOOD SERVICES X 18,859 18,859 Contract. Increase. SH52520 100500 OT - SEARCH AND RESCUE X 1,320 1,320 Wages have gone up, but not taken into consideration previously when calculating OT. Requested new obj to be consistent with our other OT obj which is 100500. 2025 budget for Search and Rescue was 6180, so really asking for an additional 1320. SH52520 200000 PERSONNEL BENEFITS X 756 756 Estimated benefit as 25% of overtime. SH59121 700500 POSTAGE MACHINE - LEASED X 650 650 Postage is set to increase next year. SH59121 700508 AXON BODY CAMERAS AND EQUIP X 81,732 81,732 Contracted price - - Total Non-Discretionary 595,502 - 595,502 Discretionary SH52110 430005 TRAVEL REIMB - NOT TRAINING RELATED X 100 100 Separated travel not related to training. Ex: Back and forth to Courthouse. SH52110 430006 TUITION & REG. FOR TRAINING X 2,000 2,000 Separated Admin. training from Patrol training. New Office Manager and new Front Office staff need training next year.SH52122 410133 VIP PROGRAM X 468 468 Consistently spend more than budgeted. SH52127 310000 OFFICE & OPER. SUPPLIES - HOH X 1,500 1,500 Wasn't budged last year. SH52310 310075 OPERATING SUPPLIES - CORRECTIONS x 6,177 6,177 Combining the following budgets here. Office Supplies (4030) Operating Supplies (19823) Radio Maint/Equip. Repair (12298). Moving 10K to SH52360 310078 Institutional Supplies. Will be using Institutional Supplies more than Operating Supplies next year, so cost of running jail is more accurate.SH52360 410142 MEDICATION SOFTWARE UPDATE X 5,414 5,414 Contract. SH56900 340002 PROJECT LIFESAVER X 680 680 This is a program that can easily be funded by grants and has in the past. Total Discretionary 16,339 - 16,339 TOTAL EXPENDITURES 611,841 - 611,841 NET GF REQUEST 582,643 - 582,643 GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Superior Court increase to your Base Budget Departmental Contact:Brandon Mack Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - SC51221 410160 Interpretor 10,838 10,838 To closer allign with actual mandated expenditures. SC51221 490000 Dues, Subcriptions 4,733 4,733 To closer align with actual needs/expenditures Total Non-Discretionary 15,571 - 15,571 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 15,571 - 15,571 NET GF REQUEST 15,571 - (15,571) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Therapeutic Courts Coordinator increase to your Base Budget Departmental Contact:Rebecca Marriott Other Funds use this form if you are requesting an increase in the General Date:9/8/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES TC33404-334106 SBHASO 5,000 5,000 CJTA Funding - - - TOTAL REVENUES - 5,000 5,000 EXPENDITURES Non-Discretionary - TC51240 410192 Transitional housing 11,000 11,000 To keep current levels of funding - - Total Non-Discretionary - 11,000 11,000 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - 11,000 11,000 NET GF REQUEST - (6,000) (6,000) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Treasurer increase to your Base Budget Departmental Contact:Stacie Prada Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - TR51422-480000 REPAIR & MAINTENANCE 6,428 6,428 Investment, Debt and Property Tax Software annual maintenance increase TR51422-420100 POSTAGE 2,500 2,500 Postage - - Total Non-Discretionary 8,928 - 8,928 Discretionary TR51422-101000 SALARIES & WAGES 5,000.00 5,000 Clerk hire - - Total Discretionary 5,000 - 5,000 TOTAL EXPENDITURES 13,928 - 13,928 NET GF REQUEST 13,928 - (13,928) 1. Non-Discretionary increases to property tax collection and REET processing software (PACs) and debt and investment software (Sympro). 2. Non-Discretionary increase to postage, necessary for statutory requirement to mail property tax statements, delinquent statements, and supplements. The office has absorbed increases in prior yearswith understaffing. Payment of each year’s February mailing requires payment to the vendor in the prior year. 3. A nominal amount has been sought for a clerk hire position affording this small office flexibility and confidence we'll be able to continue operations, if staff ever need unexpected time off or temporary accommodations. GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Auditor O&M increase to your Base Budget Departmental Contact:Brenda Huntingford Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES 10539700-397010 Software for fraud notify 28,000 28,000 Fraud Notify module is an additional module to our current recording software 10539700-397010 1,000 1,000 Continued yearly software support of the Fraud Notify module 10539700-397010 Transfer from GF assistance request 36,139 36,139 Recommended 10% of total spending excluding capital. - TOTAL REVENUES 37,139 28,000 65,139 EXPENDITURES Non-Discretionary - Total Non-Discretionary Discretionary 10551430-480000 Software Fraud Notify 28,000.00 28,000 Tyler Technologies software to add Fraud Notify module to the current recording software. Recurring fees of $1,000. - - Total Discretionary - 28,000 28,000 TOTAL EXPENDITURES - 28,000 28,000 NET GF REQUEST (37,139) - 37,139 General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)Negative cash flow below adequate fund balance to maintain operations, and 2)assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the annual budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. A Operations assistance requested due to decreased revenue. A request for operation assistance for Auditor’s O&M is due to significant and ongoing decline in revenue. 1.Revenue for this fund is generated directly from recorded documents, with $2.00 allocated to the fund for each recorded document, designated for document preservation. Since 2021, the volume of recorded documents has decreased by nearly 50%. At the same time, the cost of recording software maintenance and support agreements continues to rise by approximately 5% annually. 2.The duration and extent of this revenue reduction are tied closely to broader economic conditions and will fluctuate. Please see the graphs below for a visual summary of the declining revenue trends and the rising costs of software maintenance. Revenue - $2.00 for each recorded document Cost for the Recording software increases by 5% each year. Disaster Recovery 2021 SOFTWARE SUPPORT EAGLEWEB RECORDING 27,508.27 07/21/2021 SYSTEM MGT SEPT 2021- SEPT 2022 4,072.33 08/01/2021 EAGLE-RECORDING MAINT 10/1/21-9/30/22 2,088.63 09/01/2021 EAGLE OCR RECORDING MAINT 12/1/21-11/30/22 14,106.80 11/01/2021 47,776.03 TYLER MNTNCE 7,938.66 03/01/2022 2022 SOFTWARE MAINTENANCE 28,883.69 06/28/2022 SYSTEMS MGMNT 4,665.06 07/25/2022 MAINTENANCE OCT 1-SEPT 30 2,193.06 09/01/2022 MAINTENANCE SFTWR SUPPORT EAGLEOCR RCRDING 13,576.67 11/01/2022 57,257.14 DISASTER RECOVERY ANNUAL FEES-RECORDING 8,335.60 03/01/2023 2023 EAGLE MAINTENANCE 8/01/23-07/31/24 30,327.88 07/01/2023 MAINTENANCE SEPTEMBER 01, 2023-AUGUST 31,2024 4,489.75 08/01/2023 MAINTENANCE 10/01/2023-09/30/2024 2,302.72 08/22/2023 MAINTENANCE 12/01/23-11/30/24 15,552.75 10/19/2023 61,008.70 DISASTER RECOVERY ANNUAL FEES - RECORDING 8,022.35 03/01/2024 2024 SOFTWARE SUPPORT EAGLEWEB EAGLERECORDER EMARRIAGE 31,931.84 07/01/2024 SYSTEMS MANAGEMENT 9/24 TO 8/25 RECORDING 5,157.38 08/01/2024 SOFTWARE SPPRT QUICKDOCS RECORDNG 10/1/24 - 9/30/25 2,424.50 09/01/2024 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Series2 7,722 8,834 8,735 8,960 8,798 8,218 10,599 11,401 8,116 6,085 5,840 0 2,000 4,000 6,000 8,000 10,000 12,000 Documents Recorded SOFTWARE SUPPORT EAGLEOCR RECORDING 16,375.30 (TO BE PAID ON 11/12/2024) 63,911.37 DISASTER RECOVERY ANNUAL FEES - RECORDING 4/1/25-3/31/26 9,215.28 03/01/2025 2025 SOFTWARE SUPPORT EAGLEWEB EAGLERECORDER EMARRIAGE 33,528.42 07/01/2025 SYSTEMS MANAGEMENT 9/24 TO 8/25 RECORDING 5,415.25 08/01/2025 SOFTWARE SPPRT QUICKDOCS RECORDNG 10/1/24 -9/30/25 SOFTWARE SUPPORT EAGLEOCR RECORDING GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:WSU - JCE increase to your Base Budget Departmental Contact: Amit Sharma/Owen Rowe Other Funds use this form if you are requesting an increase in the General Date:9/3/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - 10857121.101000,200xxx S&B for Admin staff 105,994 105,994 Financial/Business Coordinator, Communications/Partnerships Coordinator 10857121.410063 10857122.410062 10857123.410062 10857124.410062 Salaries for WSU staff (MOA) 221,213 221,213 Salary for WSU staff under MOA (partial salary for Director); WSU covers benefits 10857121.310000, 450000,48000,etc. Facilities and occupancy 90,249 90,249 Facilities rent, IT, internet, maintenance, cleaning, and other operational expenses 10855310.410073 Beach Naturalists program 9,000 9,000 Beach Naturalists program Total Non-Discretionary 426,456 - 426,456 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 426,456 - 426,456 NET GF REQUEST 426,456 - (426,456) Salaries for WSU staff under MOA. Salaries and benefits for admin staff. Cost of facilities, occupancy, operations, and IT support. Continuation of existing programming. To meet operational expenses, to pay staff, and to ensure employee retention and continued capacity for programming. Continued capacity will allow pursuit of grant opportunities for diversified revenue sources, supporting future sustainable budgets. Fund 108 relied on reserves to meet increased expenses in 2025. Projected EOY 2025 reserve levels are very near the 10% minimum. The proposed budget, with requested GF support, maintains Fund 108 reserves at 14% of 2026 expenses. 1.Define the expenditure(s), providing expenditure details. 2.Explain the impact the expenditure will have on fund operations. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. Temporary Permanent 3.Reason for reduced revenue. B.Expenditure assistance requested. A.Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? 2.Duration of the reduction in revenue (check one). General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ e." GENERAL FUND ADD REQUEST FORM Budget Year: 2026 Department: Public Health Discretionary-Optional I Wb0 5h0ufd use Aad Fam; Non-discretionary-Required or a r,e<:-csslty Gamr•f F1r.1d O.iarlr.r.i1111t■ use this form if requesti1g en ongoi1g or one-4.i"'le increase lo your Base Budget Oepartmenlal Contact: Veronica Shaw � us9 /his form if you are requeslrlg an increase in the General Date: 8/28/2025 ._Fu_n _d_r,_an_,_,,_,,_o.._--'-""...::.pllrl:;.;;.m.:.lffll:;.;;. ___________________________________________ __, Check If Base Budget One-time Total Add Recurring Account (Org-ObJecl) Account Description R■Vtnue Add Add Request Brief Description of Request y�u�uUES ' TOTAL REVENUES . EXPENDITURES Non-Discretionary 12756200/101000/200000 Salaries/Benefits 75,000 75,000 Loss of $75,000 to Epidemiology program, JCPH has portion of position covered and will seek sustainable funding for 2027 and beyond, but requests .support for 2026 12756200/460000 Insurance 90,000 90,000 Department Administration has no means to ccver the full cost of General Liability insurance without GF assistance. In 2026, General Liability Insurance will increase over 110% since 2022 12756200/450510/450550/45 Building 15,000 15,000 Department Administration has no means to re:::over the total increase in interfund rents & leases without GF assistance 0560/450570 Rent/Teleohone/Comouters 12756220/101000/200000 Salaries/Benefits 35,000 35,000 footcare is a program support.inc seniors and vulnerable populations where fees are unable to cover the costs� 12756220/Multiple S&Bs/Other expenses 173,000 173,000 Program expenses for Communicable Disease program including S&Bs at 88% of the total program costs. The remaining expenses include interfund rents and leases at 9% and 3% for office suoolies. communications, and orofessional services (electronic medical record svstem and svrinoe disoosal 12756220/Multiple S&Bs/Olher expenses 15,000 15,000 Program expenses for Sexually Transmited Infection program including S&Bs, which is 72% of the total program costs. The remaining expenses fnclude interfund rents and leases at 7% and 21 % for office supplies, communications, and professional services (electronic medical records system, svrinae disposal services medical claims orocessina services. clinical inventorv svstem). 12756220/Mulliple S&Bs/Other expenses 11,000 11,000 Program expenses for Tuberculosis program ir.cluding S&Bs, which is 84% of the total program costs The remaining expenses include interfund rents and leases at 10% and 6% for office supplies, communications, and professional services (electronic medical records system, sysringe disposal services medical claims crocessina services clinical inventorv sv.steml. 12756220/Multiple S&Bs/Other expenses 145,000 145,000 Loss of S25,000 to SBHCs, Averaging all SBHCs total program expenses, 67% are S&Bs, 7% are supplies and pharmaceuticals, and 26% includes miscellaneous expenses (training), advertising1 communications, professional services (lab services, electronic medical records system, medical claims orocessina svstem. clinical inventorv svstem), and inlerfund rents and leases, rohd Non-D/Jr:11Jtlan1ry 484,000 75 000 559,000 D/S'cretlonary . Total Dlscretlon•ry TOTAL EXPENDITURES 484000 7li 000 668 000 1NET GF REQ_UEST T 1 484,oool tn,0001 I f6&e,0001 I Jefferson County Public Health (JCPH) has lost funding, some expected and others not Fund balance will help JCPH through 2026 and allow the department to seek replacement and new funding. However, Public Health will always need the support of the county by way of GF in order to provide services to all residents of Jefferson County including the most vulnerable and for programs that are unable to cover their expenses by way of fees, grants, or other revenue sources. Reduction in State allocation and subsequently, program funds. Clallam has their own Epidemiologist, and is taking their half of the shared funding and workload. Increase in insurance costs and coverage for mandated services/programs and vital community needs that are not self-supporting. Lack of funding will lead to a reduction, or loss, of services and programs supporting our communities health and safety. Public Health will always need the support of the County by way of the General Fund to allow us to continue to serve our community fully and serve the most vulnerable. Without cutting vital services, or staff, we have adjusted for increases in costs and to mitigate the loss of funding. 2.Explain the impact the expenditure will have on fund operations. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. 3.Reason for reduced revenue. B.Expenditure assistance requested. 1.Define the expenditure(s), providing expenditure details. A.Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? 205,000 in FPHS funding:75,000 Epidemiology, 55,000 Homelessness & 75,000 Water Systems 2.Duration of the reduction in revenue (check one). Temporary Permanent General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1) negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ ✔ ✔ GENERAL FUND ADD REQUEST FORM Budget Year: 2026 Department: Water Quality (128) Departmental Contact: Veronica Shaw Account (Org-Object) REVENUES EXPENDITURES 12855310/Mulliple Date: 8/29/2025 Account Description TOTAL REVENUES S&Bs/Other expenses TOTAL EXPENDITURES INET GF REQUEST Base Budget Recurring Add 28,000 28,000 28,000 I I 28,000 I One-time Add Who should use Add Form: Fund Other Funds Total Add Request Brief Description of Request 28,000 Program expenses for County Lakes include S&Bs at 82%. The remaining expenses include interfund rents and leases at 10% and 8% for office supplies, communications, and professional services (lab) . 28,000 28,000 (28,000)1 Water Quality has been monitoring lakes since 2010 after high rise in toxin levels caused the death of an animal. With limited funding sources; grants and special assessment fees the county has supported these efforts with a transfer from the GF. Neither of these funding sources can cover expenses from the County Lakes program. County Lakes program, covering salaries & benefits and additional direct costs to maintain program. Water Quality has been monitoring lakes since the death of a pet in 2010 due to toxins in a lake. A lack of monitoring would leave County residents unsure of where they can safely recreate with family and pets. This program has always been supplemented by the General Fund, as the two funding sources, grants and special assessment fees, cannot cover the expenses of the program. 1.Define the expenditure(s), providing expenditure details. 2.Explain the impact the expenditure will have on fund operations. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. Temporary Permanent 3.Reason for reduced revenue. B.Expenditure assistance requested. A.Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? 2.Duration of the reduction in revenue (check one). General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Law Library increase to your Base Budget Departmental Contact:Brandon Mack Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - 14059412 640000 Capital Outlay 6,000 6,000 To align with actual costs of maintaining mandated Law Library. - - Total Non-Discretionary 6,000 - 6,000 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 6,000 - 6,000 NET GF REQUEST 6,000 - (6,000) General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. A.Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? 2.Duration of the reduction in revenue (check one). Temporary Permanent 3.Reason for reduced revenue. B.Expenditure assistance requested. 1.Define the expenditure(s), providing expenditure details. 2.Explain the impact the expenditure will have on fund operations. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:DCD increase to your Base Budget Departmental Contact:Chelsea Pronovost Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - 14352460 - 101000 SALARIES & BENEFITS 124,694 124,694 Code Compliance is focused on voluntary compliance and does not have a means with which to collect fees to support staffing. Even when fees are assessed, a settlement agreement is generally reached with the property owner when they come into compliance. If fees are collected, they go into an abatemement fund, not to the department. 14355861 - 101000 SALARIES & BENEFITS 257,039 257,039 Long Range Planning, required to be in compliance with the Growth Management Act, can not be funded with permit fees. Permit fee use is outlined in RCW 82.02.020, so General Fund funding is required.14352220 - 101000 SALARIES & BENEFITS 124,697 124,697 Voluntary Commercial Fire Inspection program has not yielded the revenue that was planned, leaving the Deputy Fire Marshal position predominantly unfunded. Other projects covered by this position, including fire investigation, community outreach, hearings, special even review, and projects (CWSP, CWPP) do not have a fee that can be collected to support this department.14355870 - 420500 INTERFUND 52,764 52,764 Interfund - increasing ~25% over 2025 amount with permit fees only increasing ~2% annually historically. Departement does not have other means to cover this rise in costs.14355870 - 450000 RENTS & LEASES 10,495 10,495 Rent - increasing 16.4% while permit fees have only increase ~2% annually historically. Department does not have other means to cover this rise in costs. 14355870 - 101000 SALARIES & BENEFITS 419,573 419,573 Admininstration salaries and benefits can not be covered by permit/land use fees. The department does not have other means to cover this expense.14355865 - 101000 SALARIES & BENEFITS 66,154 66,154 Permit Center Coordinator role can only be partially covered by permit fees, when permit intake/review is being done. The vast majority of functions of this role can not be supported by permit fees. Total Non-Discretionary 1,055,416 - 1,055,416 Discretionary - Total Discretionary - - - TOTAL EXPENDITURES 1,055,416 - 1,055,416 NET GF REQUEST 1,055,416 - (1,055,416) Requesting GF transfer to assist department with covering salaries and benefits for roles that are not or can not be covered by permit fees (Fire Marshal, Deputy Fire Marshal, Long Range Planning, Code Compliance, Adminstration/Leadership), as well rising costs of insurance, interfund transfer, vehicles, rents/leases. Dept. requested $1,265,000 in 2025 and are actively working to decrease the GF transfer request by reducing or eliminating most non-discretionary spending. Please see attached Please see attached Please see attached Please see attached 2.Duration of the reduction in revenue. It is unclear whether this shortfall will be temporary or permanent. If local businesses choose to voluntarily comply, the Deputy Fire Marshal position would be essentially fully funded. 3.Reason for reduced revenue. Reduced revenue is primarily due to lower-than-expected participation in the Fire Marshal’s commercial inspection program, resulting in significantly fewer businesses voluntarily complying and paying associated fees. B.Expenditure Assistance Request 1.Define the expenditure(s), providing expenditure details. 2.Explain the impact the expenditure will have on fund operations. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. A.Operations assistance requested due to decreased revenue 1.What is the revenue that is reduced? The Office of the Fire Marshal within DCD launched a commercial inspection program in 2025 to ensure that local businesses operate safely and in compliance with fire code. However, compliance has been lower than expected, resulting in a current revenue shortfall of 86 percent, or nearly $85,000, in that department. Temporary Permanent 3.Reason for reduced revenue. B.Expenditure assistance requested. A. Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? Please see attached 2.Duration of the reduction in revenue (check one). General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1) negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ ✔ 2.Explain the impact the expenditure will have on fund operations. If these expenditures are not supported, DCD may experience reduced or eliminated capacity in critical programs. Functions such as code compliance, long-range planning, and Fire Marshal activities could be significantly curtailed or cease entirely, limiting the department’s ability to ensure community safety and maintain regulatory compliance. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. DCD currently lacks sufficient cash flow to cover the expenditures outlined above, and statutory restrictions prevent the use of permit fees for long-range planning projects. To minimize the requested amount in the 2026 budget, the department has reduced or eliminated non- discretionary spending wherever possible. 1.Define expenditure(s), providing expenditure details. Almost all costs have increased across the board. Salaries are rising by three percent, DCD’s rent is increasing by $10,495, the interfund transfer is up by $52,764, and vehicle costs have increased by 3.2 percent. Meanwhile, revenues are not growing at the same rate. In addition, DCD is not an enterprise fund, and many positions are not supported by fee revenue. Functions such as Code Compliance, long-range planning, administration, and certain Fire Marshal responsibilities require General Fund support to continue. GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Public Works/Parks and Rec increase to your Base Budget Departmental Contact:Matt Tyler Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES 17438700/397010 Transfer from General Fund X 911,969 911,969 2025 Base GF Transfer 17438700/397010 Transfer from General Fund X 60,966 60,966 To offset 2026 increases in salary and benefit COLA; and interfund transfers 17438700/397010 Transfer from General Fund X 26,754 26,754 3rd Qtr 2025 Budget Appropriation Request to Base Budget - TOTAL REVENUES 999,689 - 999,689 EXPENDITURES Non-Discretionary - - - Total Non-Discretionary - - - Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - - - NET GF REQUEST (999,689) - 999,689 938723609660.064946 The justification for the increase to the General Fund Transfer is that parks and recreation is not expanding, rather costs to maintain the same level of service are going up. Specifically: (1) Interfund Transfers - Parks and Recreation is not adding any additional staff, computers, maintenance equipment, or office space in 2026. The increases in Interfund Transfers are caused by increases in the costs of the forementioned resources. Cost allocation increases are determined by Central Services and Fleet Management. (2) The increases in Salaries and Benefits are written into various employment agreements. The increases in Interfund Transfers are caused by the increased costs of maintaining and operating equipment and buildings. (3) Without the increase in the General Fund transfer the fund balance would be below the minimum required 10% reserve. The total amount needed to offset increases in Interfund Transfers in 17457680, 17457520, & 57100 is $32,447. This amount has already been entered in the 2026 Budget Worksheet The total amount needed to offset cost of living increases Salaries and Benefits in 17457680, 17457520, & 17457100 is $28,519. This amount has already been entered in the 2026 Budget Worksheet General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. A.D Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? 2. Duration of the reduction in revenue (check one). Oremporary D Permanent 3.Reason for reduced revenue. B.I✓ I Expenditure assistance requested. 1.Define the expenditure(s), providing expenditure details. Assistance is needed because Parks & Rec should continue to operate and cannot do so without it. Parks & Rec provides 23 parks on 1194 acres, 19 miles of trails, & 27 rec programs. 2.Explain the impact the expenditure will have on fund operations. The expenditure will enable Parks & Rec to provide the 2025 level of service in 2026. If reductions in revenue occur then parks will be closed and rec programs will be canceled. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments tooffset the expenditure. Though it is technically classified as a Special Revenue Fund, Parks & Rec services are core to Jefferson County government. Parks and Rec has been funded by General Fund Revenue since its inception. 9/2/2025 PARKS AND RECREATION GENERAL FUND BUDGET REQUEST PARKS & RECREATION (174) Estimated Beginning Fund Balance REVENUES General Fund 2025 Base Transfer General Fund 2025 3rd Qtr Request to Base General Fund 2026 Additional Request * Other Revenues, Program Fees, Rents Other Fund Transfers, Parks Imp, LTAC Total Revenues EXPENDITURES Recreation Memorial Field General Parks Maintenance Total Expenses Estimated Ending Fund Balance Require 10% minimum Fund Bal Fund Balance over/(under) min requirement *General Fund 2026 Add Request Breakdown Salary & Benefits Step Increases & COLA's lnterfund Equipment and Facility Increases Total 2026 Increase 2026 $ 192,194 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 911,969 26,754 60,966 90,450 65,000 1,155,139 339,351 186,449 671,559 1,197,359 149,974 119,736 30,238 28,519 32,447 60,966 \\castlehill\group\Publicworks\Pw_acctg\PWBUDGET\BUDGETS 2026\174 Parks & Rec GF Transfer Ana lysis.xlsx GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:PUBLIC WORKS - ROADS increase to your Base Budget Departmental Contact:Monte Reinders Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES 18039700.397010 TR FROM GF x 638,483 638,483 This is per Resolution 48-0721-25R, Goal #7 (SRS + PILT = $750,000) - SRS came in at $111,517 in 2025. The difference is $638,483. - - TOTAL REVENUES 638,483 - 638,483 EXPENDITURES Non-Discretionary - - - - Total Non-Discretionary - - - Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - - - NET GF REQUEST (638,483) - 638,483 MEMORANDUM To: Josh Peters, County Administrator Judy Shepherd, Finance Director From: Monte Reinders, P.E., Public Works Director/County Engineer Date: August 21, 2025 Subject: General Fund Request Documentation The Board has historically transferred PILT funds from the General Fund to the Road Fund. In 2026, Resolution 48-0721-25R, Goal #7, states that the “Board of County Commissioners may transfer a portion of the PILT to the Road Fund to make up for as much as possible of any amount below $750,000 in 2026 that the Secure Rural Schools or Federal Timber revenues contribute to the Road Fund.” This Goal recognizes several things: 1)County road maintenance/preservation is a high priority. Despite staff cuts of over 20% and cuts to the chip seal program of over 50% and the addition of Transportation Benefit District revenues in 2025, the Road Fund is still approaching its minimum cash reserve limit (25% of operating expenses). This is entirely attributable to rampant inflation and stagnant revenues – primarily property tax, motor vehicle fuel tax, and variable timber tax. See attached chart. 2)There is a direct and inverse relationship between Secure Rural Schools (Federal Forest Title I or “SRS”) and Payment in Lieu of Taxes (PILT) revenues. When the SRS program was gutted by the federal government in 2011, there was a corresponding massive increase in the PILT revenues. SRS was only available for spending on county roads. Unfortunately, at the time, Jefferson County failed to recognize this relationship and did not offset the loss of SRS with its PILT windfall. This has been partially corrected in more recent years and the PILT transfer Resolution 48-0721-25R, Goal #7, attempts to do this. Note that the combined SRS and PILT amount of $750,000 in 2026 is still only about 50% of the roughly $1.4 million that SRS was generating prior to 2011. A chart is attached showing the history of the SRS and PILT revenues for the County. 3)The General Fund benefits from cash infusions from the Road Fund. In 2025, the Diversion from the Road Levy to the General Fund was $520,000. In 2026, this amount is proposed to be $470,000. 4)Only Public Works, primarily Roads, pays for the indirect cost allocation plan. This is for services such as County Administrator, Prosecuting Attorney, Auditor, Treasurer, etc. This moves over $200,000 per year from the Road Fund to the General Fund. 5)The Roads program pays large sums for directly allocated costs such as computers, telephones, copiers, office space leases, and Facilities services. These costs are real and appropriate for the equipment and services Roads receives; however, this is one more way the Road Fund contributes to the overall program which all of the County departments rely on. These costs add up to nearly $250,000 each year. 6)The Road Fund pays its own Risk Pool insurance costs which have skyrocketed to nearly $200,000 per year. General Fund departments do not pay directly for their insurance. FORMD CAPITAL OUTLAY REQUEST FOR THE 2026 RESET DEPARTMENT: Central Services FUND#: 506000010 DATE: INSTRUCTIONS: l.A capital outlay item is defined as an article having a service life of two+ years and a value of$5,000 or more. 2.Record information below for each capital request to be funded out oflnfo Services, C&R or CIP Funds only. List capital outlay items in order of priority. DO NOT USE this form if you are requesting an "add" to your budget. 3.Submit a copy of the completed form to Central Services by July 21, 2025 4.The requests will be discussed at your budget meeting. Approved capital requests will be compiled into a capital improvement budget. The compiled budget will identify the funding source for each item.s.Do not include items that are already included in the Information Services equipment replacement schedule. New or Projected Replace in-service 2026 Item# Item description (N or R) date Unit Cost Total Cost 59418.64.0020 Computers Desktop Computers R $109,500 Laptop Computers R $67,520 Tablets R $5,737 Servers R $40,000 Printers R $37,792 IT Misc R $27,500 59418.64.0050 Records Management Scanner R $35,757 59418.64.0010 Copiers R $180,096 59418.64.0000 Contingency $60,000 $ 563.902 Please provide additional information for Central Services: Are there software implementations that you are considering for the 2026 Budget? Please describe: Do you have other long term equipment needs you are considering for your department i.e. computers, copiers, etc.? Would you like to set up a meeting with Info. Services or Facilities to discuss your department needs? FORM D CAPITAL OUTLAY REQUEST FOR THE 2026 BUDGET RESET DEPARTMENT: Central Services FUND#: 301 DATE: 2026 Projects IN STRUCTIONS: 1.A capital outlay item is defined as an article having a service life of two+ years and a value of $5,000 or more. 2.Record information below for each capital request to be funded out oflnfo Services, C&R or CIP Funds only. List capital outlay items in order of priority. DO NOT USE this form if you are requesting an "add" to your budget.3.Submit a copy of the completed form to Central Services by July 21, 2025 4.The requests will be discussed at your budget meeting. Approved capital requests will be compiled into a capital improvement budget. The compiled budget will identify the funding source for each item. 5.Do not include items that are already included in the Information Services equipment replacement schedule. New or Projected Replace in-service 2026 Item# Item description (Nor R) date Unit Cost Total Cost Elevator Modernization $590,000 Annual Roof Repairs $15,000 Courthouse Annex Remodel $75,000 Courthouse Chimney Repairs $150,000 Courthouse Wiring Upgrade $175,000 Courthouse Woodwork Restoration $6,500 Jail Modular Remodel $150,000 Jail Modular Remodel Gardiner CC Exterior Paint $50,000 Sheriff Admin HV AC $20,000 Courthouse Fire Alarm Panel Replacement $30,000 Quality of Life Projects $30,000 ADA Upgrades $5,000 Electrical Upgrades $15,000 Contingency $60,000 Hadlock Shop Remodel $190,000 Hadlock Shop Roof Replacement $600,000 REVISED 7/29/25 PER CFPC RECOMMENDATION $2.161500 Please provide additional information for Central Services: Are there software implementations that you are considering for the 2026 Budget? Please describe: Do you have other long term equipment needs you are considering for your department i.e. computers, copiers, etc.? Would you like to set up a meeting with Info. Services or Facilities to discuss your department needs? ) FORM D CAPITAL OUTLAY REQUEST FOR THE 2026 RESET DEPARTMENT: Public Works FUND#: C&R DATE: 07/22/2025 INSTRUCTIONS: 1.A capital outlay item is defined as an article having a service life of two+ years and a value of $5,000 or more. 2.Record information below for each capital request to be funded out oflnfo Services, C&R or CIP Funds only. List capital outlay items in order of priority. DO NOT USE this form if you are requesting an "add" to your budget.3.Submit a copy of the completed form to Central Services by July 21, 2025 4.The requests will be discussed at your budget meeting. Approved capital requests will be compiled into a capital improvement budget. The compiled budget will identify the funding source for each item. 5.Do not include items that are already included in the Information Services equipment replacement schedule. New or Projected Replace in-service 2026 Item# Item description (Nor R) date Unit Cost Total Cost 1 Architectural Services - Fleet/Roads Shop Remodel N 2026 40,000 $40,000 2 Fleet/Roads Shop Remodel -Construction N 2026 150000 $150,000 3 Fleet/Roads Shop Re-roof{per Fleet Mgr. in 2024/25 budget -seems high) R 2026 600000 $600,000 4 Sewer Connection Electrical Hadlock Shop N 2026 13100 $13,100 5 Sewer Connection JCSO Electrical upgrades N 2026 18807 $18,807 6 Sewer Connection Jail Electrical upgrades N 2026 29500 $29,500 '\ 7 Sewer Connection N 2025 78000 $78,000 )8 Parks -Engineered Wood Fiber for 4 playgrounds R 2026 15000 $15,000 9 Parks -HJ Carroll Parking Lot Striping R 2026 8000 $8,000 10 Parks -Irondale Community Park Athletic Field Treatments R 2026 15000 $15,000 11 Parks -Irondale Community Park Forestry Thin N 2026 15000 $15,000 12 Parks -Memorial Field Stadium Repairs (Paint, Doors) R 2026 27000 $27,000 13 Parks -Gibbs Lake Facilities (Buildings) Various Repairs R 2026 30500 $30,500.00 14 Parks -Replace Fence at Upper Oak Bay Campground R 2026 15000 $15,000 15 Parks -Repair Gibbs Lake Fresh Water Pump House R 2026 50000 $50,000 16 Parks -Memorial Field Grant Match Carry Over from 2025 Budget R 2026 148200 $148,200 $ 85140 Please provide additional information for Central Services: Are there software implementations that you are considering for the 2026 Budget? Please describe: Do you have other long term equipment needs you are considering for your department i.e. computers, copiers, etc.? Would you like to set up a meeting with Info. Services or Facilities to discuss your department needs? DEPARTMENT:DATE: INSTRUCTIONS: 1. 2. 3. 4. 5. Total Cost 2026 Item description FORM D CAPITAL OUTLAY REQUEST FOR THE 2026 A capital outlay item is defined as an article having a service life of two + years and a value of $5,000 or more. Record information below for each capital request to be funded out of Info Services, C&R or CIP Funds only. List capital outlay items in order of priority. DO NOT USE this form if you are requesting an "add" to your budget. Submit a copy of the completed form to Central Services by July 21, 2025 The requests will be discussed at your budget meeting. Approved capital requests will be compiled into a capital improvement budget. The compiled budget will identify the funding source for each item. Do not include items that are already included in the Information Services equipment replacement schedule. Unit CostItem # Projected in-service date Please provide additional information for Central Services: Are there software implementations that you are considering for the 2026 Budget? Please describe: Do you have other long term equipment needs you are considering for your department i.e. computers, copiers, etc.? Would you like to set up a meeting with Info. Services or Facilities to discuss your department needs? FUND #: RESET New or Replace (N or R) Department Item Description New/Replace Unit Cost JCSO Ford Explorer Interceptor (#941)R 90,000$ JCSO Ford Explorer Interceptor (#991)R 90,000$ Roads Wheeled Brush Cutter (#892/893)R 300,000$ Roads Simex Asphalt Float Attachment R 25,000$ Roads TKT50LP Trailer N 60,000$ Roads Ford F-450 Sign Truck (#917)R 100,000$ Roads 5-Yard Chipper Box (#965)R 25,000$ Roads Brush Cutter Head for Case 145 (#1012)R 40,000$ Parks John Deere Mower (#844)R 60,000$ JV Ford Explorer (funding from JV)N 70,000$ Total:860,000$ ER&R Equipment Purchases and Replacements 2026 County Funds GENERAL FUND (CURRENT EXPENSE) Departments 010 ASSESSOR (AS) 020 AUDITOR (AU) 021 ELECTIONS (EL) 050 CLERK (CL) 059 COUNTY ADMINISTRATOR (CA) 060 COMMISSIONERS (CO) 061 BOARD OF EQUALIZATION (BE) 062 CIVIL SERVICE COMMISSION (CI) 063 PLANNING COMMISSION (PC) 065 HUMAN RESOURCES (HR) 067 PUBLIC SAFETY & SECURITY (EM) 068 COMMUNITY SERVICES (CS) 080 DISTRICT COURT (DC) 110 JUVENILE AND FAMILY COURT (JU) 150 PROSECUTING ATTORNEY (PA) 151 CORONER (CR) 180 SHERIFF (SH) 240 SUPERIOR COURT (SC) 250 TREASURER (TR) 261 OPERATING TRANSFERS OUT (OT) 270 NON-DEPARTMENTAL (ND) SPECIAL REVENUE FUNDS 104 HAVA 3 GNT 105 AUDITOR’S O&M 106 COURTHOUSE FACILITATOR 107 BOATING SAFETY PROGRAM 108 COOPERATIVE EXTENSION PROGRAMS 109 NOXIOUS WEED 119 JEFFCOM BOND INDEBTEDNESS FUND 120 CRIME VICTIMS SERVICES 123 GRANTS MANAGEMENT 125 HOTEL/MOTEL 126 H&HS SITE ABATEMENT 127 JEFFERSON COUNTY PUBLIC HEALTH 128 WATER QUALITY 129 WQ LAND ACQUISITIONS 130 MENTAL HEALTH 131 CHEMICAL DEPENDENCY 132 OPIOID SETTLEMENTS FUND 134 JC INMATE COMMISSARY 135 JEFFERSON COUNTY DRUG FUND 136 SHERIFF DRUG INVESTIGATION FD 140 LAW LIBRARY 141 TRIAL COURT IMPROVEMENT 143 COMMUNITY DEVELOPMENT 147 FEDERAL FOREST TITLE 3 148 JC AFFORDABLE HOUSING 149 HOMELESS HOUSING 150 TREASURER’S O&M 151 TREASURER’S REET AUTOMATION FUND 155 VETERANS RELIEF FUND 160 WATER POLLUTION CONTROL 174 PARKS & RECREATION 175 COUNTY PARKS IMPROVEMENT 177 SPECIAL PROJECTS FUND SPECIAL REVENUE FUNDS- CONTINUED 178 POST-HARVEST TIMBER 180 ROADS 182 TRANSPORTATION BENEFIT DIST FUND 185 FLOOD/STORM WATER MGMT 186 BRINNON FLOOD SUBZONE 187 QUILCENE FLOOD SUBZONE CAPITAL PROJECTS FUNDS 301 CONSTRUCTION & RENOVATION 302 CAPITAL IMPROVEMENT FUND 304 HJ CARROLL PARK FUND 306 PUBLIC INFRASTRUCTURE 308 CONSERVATION FUTURES TAX ENTERPRISE FUNDS (Proprietary Funds) 401 SOLID WASTE 402 SOLID WASTE POST CLOSURE 403 SOLID WASTE IMPROVEMENY 404 SOLID WASTE EDUCATION 405 PHUGA SEWER CAPITAL FUND 406 PHUGA SEWER OPERATIONS FUND INTERNAL SERVICE FUNDS (Proprietary Funds) 501 EQUIPMENT RENTAL 502 RISK MANAGEMENT RESERVE 505 EMPLOYEE BENEFIT RESERVE 506 INFORMATION SERVICES (&IDMS) 507 FACILITIES 2026 PRELIMINARY BUDGET REQUEST ASSESSOR JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 8,300.00 2,500.00 10,800 1,251,469.00 71,000.00 1,322,469 (1,311,669) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. ,aM?z-s Signature o Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Assessor's Office increase to your Base Budget Departmental Contact:Jeff Chapman Other Funds use this form if you are requesting an increase in the General Date:9/29/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES AS39512-395001 Surplus 2,500 2,500 2004 Cherolet Colorado Auction Estimate - - - TOTAL REVENUES - 2,500 2,500 EXPENDITURES Non-Discretionary - AS51424-420025 Vehicles 20,000 20,000 Replacement of the 2004 Chevrolet Colorado Vehicle (The cost to keep it running is more than the vehicle's wroth) AS51424-42100 Postage 1,000 1,000 Postage Increase - Total Non-Discretionary 1,000 20,000 21,000 Discretionary AS51424-640000 Capital Outlay 50,000 50,000 EagleView Aerial Imagery for East Jefferson County - - Total Discretionary - 50,000 50,000 TOTAL EXPENDITURES 1,000 70,000 71,000 NET GF REQUEST 1,000 (67,500) (68,500) JEFFERSON COUNTY ASSESSOR’S OFFICE 2026 ANNUAL BUDGET ORGANIZATIONAL CHART ASSESSOR Jeff Chapman COMMERCIAL APPRAISER -LEAD John Pray SR RESIDENTIAL APPRAISER Kyle Harrison SR RESIDENTIAL APPRAISER Charles Garland RESIDENTIAL APPRAISER Amanda Lockhart SR RESIDENTIAL APPRAISER Dallas Kiedrowski PROPERTY TECHNICIAN III -LEAD Lauralee Kiesel PROPERTY TECHNICIAN III (part time) Jami Trafton PROPERTY TECHNICIAN II Wendy Van Winkle CLERK HIRE GIS ANALYST - CARTOGRAPHER Michael Perin CHIEF DEPUTY - OFFICE SUPERVISOR Sherrie Shold 2026 ANNUAL BUDGET FUND/DEPARTMENT: ASSESSOR 010 •BUDGET / PROGRAM•FUND/PROGRAM DESCRIPTION RCW’S The Assessor is responsible for listing and placing values on all real and personal property. All property must be valued at 100% of its true and fair value in money and assessed on the same basis unless specifically provided otherwise by law, RCW 84.40.030. All taxable real property must be revalued annually and physically inspected at least once every six years, RCW 84.41.030. Annual review and revaluation provides the means to adjust values to reflect changing market conditions, changes in property, and recalibrated valuation models. •MISSION STATEMENT To fulfill all the mandated requirements of the Assessor’s Office with the highest degree of accuracy in an equitable manner to all taxpayers at the least cost to them. GOALS & OBJECTIVES 2026 -WE WILL BE PHYSICALLY INSPECTING REVALUATION AREA #1 (BRINNON AND WEST END). STATISTICALLY UPDATING AREAS #2, #3, #4, #5 & #6 OF JEFFERSON COUNTY. Improve/Correct Data and Update Cost Tables Meet Mandated Deadlines Improve Commercial Properties Annual Updating STAFFINGHISTORICAL AND FUTURE 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 ASSESSOR 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPRAISAL 4 4.27 4 4.27 4.55 4.55 4.4 4.4 5.29 *4.4 5.29 4 5 5 5 5 ADMINISTRATIVE 4.12 3.6 3.87 3.6 3.6 3.6 3.6 3.6 3.6 3.6 3.6 4 4 4 4 4 MAPPING/GIS .5 .5 .5 .5 .5 .5 .5 .5 .5 .5 .5 .5 .5 .5 .5 .5 TOTAL FTE’s 9.37 9.37 9.37 9.37 9.65 9.65 9.5 9.5 10.39 9.5 10.1 9.5 10.5 10.5 10.5 10.5 Employee passed Add/Overlap preparing for retirements *Minus-COVID Add/Overlap preparing for retirements Fluctuation in clerk hire hours/remained within budget PERFORMANCE INDICATORS 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 City Brinnon Quilcene / Disco Bay / West End Pt Ludlow Tri-Area Kala Pt / Cape George City Brinnon / West End Quilcene / Disco Bay Pt Ludlow Tri Area Kala Pt / Cape George City Brinnon & West End PHYSICALLY INSPECTED 6,916 3,016 6,137 4,959 5,934 6,674 7,027 4,946 4,074 4,950 5,985 6,697 7,301 5,169 STATISTICALLY UPDATED 0 30,439 27,343 28,542 27,747 27,059 26,695 28,844 29,864 29,050 28,215 27,384 26,861 28,993 TOTAL PARCELS 6,916 33,455 33,480 33,501 33,681 33,733 33,722 33,790 33,938 34,000 34,200 34,081 34,162 34,162 RESIDENTIAL REINSPECTIONS 1,418 1,662 2,950 3,318 2,752 4,203 1,561 1,596 3,122 3,615 2,945 4,945 2,009 VALUE –COUNTY 4,418,216,296 4,587,247,864 4,639,591,919 4,851,434,878 5,111,357,748 5,553,846,929 5,988,145,402 6,445,175,673 7,050,000,000 8,611,499,998 9,189,147,456 9,816,120,776 10,165,423,267 - - - VALUE –NEW CONSTRUCTION 24,650,424 28,445,199 27,881,844 40,589,048 60,368,917 61,873,600 55,824,248 57,170,179 85,869,267 94,251,427 100,121,765 88,214,281 60,000,000 - - - SUMMARY •We will continue to physically inspect 1/6 of the County and statistically update the rest. We will add appropriate new construction to the rolls. •We expect an increase in BOE appeals due to the drop in sales. Preparing appeal responses and inspecting property will involve a substantial amount of appraisers' time. •We will continue providing support and some auditing functions for the benefit assessment districts (FFPA, Clean Water, Noxious Weed, Septic, Drainage District, Conservation District) in 2026, so that their fee assessments are applied according to appropriate criteria including exemptions. •We will further advance the County's GIS system with enhancements and parcel fabric integration. •Work with IT to upgrade the hardware/software for the PACS data and web servers in order to stay current with system support requirements. •Address the parcels in current use and timber programs in order to have better tracking of documentation and compliance. Improve upon the assessment system for current use so that it is more in line with expectations (farm rates, PBRS criteria). ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST AS34141 341065 OPEN SPACE FEES (600) (800) AS34175 341075 SALE OF MAPS, PUBLICATIONS (400) (300) AS34181 341041 PRINTING, IT SERVICE (300) (200) AS39700 397151 TR FROM TREASURER'S REET (7,000) (7,000) Total Revenue (8,300) (8,300) AS51424 100700 LONGEVITY ND 9,560 9,560 AS51424 101000 SALARIES & WAGES ND 733,034 849,019 AS51424 200000 PERSONNEL BENEFITS ND 1,573 5,566 AS51424 200100 OASI ND 55,305 71,835 AS51424 200200 RETIREMENT ND 67,655 53,508 AS51424 200300 MEDICAL INSURANCE ND 100,044 102,413 AS51424 200400 INDUSTRIAL INSURANCE ND 11,166 12,175 AS51424 200500 UNEMPLOYMENT INSURANCE ND 7,906 9,960 AS51424 200550 EMP BENEFIT RESERVE ND 3,717 4,589 Total Salaries & Benefits 989,960 1,118,625 AS51424 310000 OFFICE AND OPERATING SUPPLIES D 4,044 4,000 AS51424 360000 SMALL TOOLS & MINOR EQUIPMENT D 500 444 AS51424 410000 PROFESSIONAL SERVICES ND 94,000 94,000 AS51424 420025 VEHICLES ND 7,500 7,500 AS51424 420100 POSTAGE ND 15,100 15,100 AS51424 420300 CELL PHONE/PAGER ND 2,500 2,500 AS51424 430000 TRAVEL D 3,100 3,000 AS51424 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 2,600 3,000 AS51424 490600 TRAINING, SEMINARS, SCHOOLS ND 3,500 3,300 Total Other Expenditures 132,844 132,844 Total Expenditures 1,122,804 1,251,469 2026 PRELIMINARY BUDGET REQUEST AUDITOR, ELECTIONS, HAVA 3 GRANT, AUDITOR O&M, AND WATER POLLUTION AUDITOR Brenda Huntingford CHIEF DEPUTY Office Supervisor Jessie Graves ELECTIONS ELECTION COORDINATOR Sandi Eldridge ELECTION SPECIALIST VACANT ELECTION CLERK HIRES VOTER REGISTRATION VOTER REGISTRATION COORDINATOR Christa Anderson LICENSING and RECORDING LICENSING / RECORDING SPECIALIST -LEAD VACANT LICENSING / RECORDING SPECIALIST Scarlett McBride Nicola Simmons Shanya Nisbet ACCOUNTING M.O.U. WITH FINANCEDIRECTOR JUDY SHEPHERD CHIEF ACCOUNTANT Noeme Riddle ACCOUNTING TECHNICIAN Courtney Wills ACCOUNTS AUDITING SPECIALIST Debra Swanson PAYROLL and BENEFITS M.O.U. WITH FINANCEDIRECTOR JUDY SHEPHERD PAYROLL SERVICES MANAGERS Aleta Baker Sara McIntyre PAYROLL BENEFITS COORDINATOR Kari Mathews GRANTS MANAGER M.O.U WITH FINANCE DIRECTORJUDY SHEPHERD Amanda Christofferson JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 382,450.00 30,000.00 412,450 1,436,876.00 3,200.00 1,440,076 (1,027,626) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. 8_·faVl-s- �• 1/ Department Head Date � .... �, - ,� 51. �,,,:�; GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Auditor increase to your Base Budget Departmental Contact:Brenda Huntingford Other Funds use this form if you are requesting an increase in the General Date:8/27/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES AU34148/341047 DOL License Fees X 30,000 30,000 Filing & Title Fee increase Effective 1/1/2026 - - - TOTAL REVENUES 30,000 - 30,000 EXPENDITURES Non-Discretionary - AU51423/310000 Office and Operating Supplies 500 500 Increase in the cost of basic supplies, paper, envelopes, tape, paperclips etc. AU51423/360000 Small Tools & Minor Equipment 700 700 Desk Scanner, Dymo Labeler are items that need replacd AU51423/490000 Dues, Subscriptions, Memberships 1,000 1,000 WSACA, Payroll and WFOA memberships, DOL valuations books, Adobe Pro (8), PO Box Annual Dues Total Non-Discretionary 2,200 - 2,200 Discretionary AU51423/430000 Travel 1,000.00 1,000 Finance, DOL/Recording, Elections and Auditor Conference - - Total Discretionary 1,000 - 1,000 TOTAL EXPENDITURES 3,200 - 3,200 NET GF REQUEST (26,800) - 26,800 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Auditor’s Office provides a principle support function in the auditing, recording and controlling of financial transactions in the County as prescribed by state law. These include preparation and administration of the County budget and preparation of the annual financial report. The Auditing Division processes and audits all financial claims against the County and processes financial claims for eleven Special Purpose Taxing Districts. In the performance of these duties, the Auditor serves ex officio as deputy supervisor under the direction of the State Auditor. The Payroll Division administers the County payroll and personnel benefit programs.The Auditor’s Office serves as custodian of public records. Documents recorded by the Recording Division include, but are not limited to, deeds, real estate contracts, liens and other written instruments which are required by law to be filed in the County. The Recording Division also issues marriage licenses and accepts passport applications. The Licensing Division operates as agent of the Director of the Washington State Department of Licensing. These functions include the sale of vehicle/vessel licenses, collection of license fees and taxes, transfer of ownership from one owner to another, and collection of load fees and permits. As an agent for the Department of Revenue, the Auditor collects use tax on transfers of vehicles and vessels. *See Chapter 36.22 and 36.40 RCW The Jefferson County Auditor’s Office is a dedicated and inspired team committed to delivering exceptional customer service. We uphold the integrity and accessibility of public records and provide dependable licensing and passport services. With a focus on efficiency, positivity, and professionalism, we strive to exceed expectations in every interaction. GOALS FOR FY2026 1. Accounting Ensure the accurate and timely presentation of all financial reports.Continue providing high-quality support to both internal and external users. Implement the Scan, Verify, and Toss policy for Accounts Payable, with MUNISdesignated as the primary record retention system.Launch ACH Electronic Payments in the Accounts Payable Department to enhance efficiency and reduce paper-based processing. 2. LicensingMeet the ongoing challenge of delivering excellent customer service despite limited resources and increasing regulatory complexity.Ensure staff are properly trained and equipped with the knowlede required to become qualified and certified by the Departmentof Licensing. 3. RecordingAccurately record, index and preservedocuments while maintaining open and accessible services and maintain security as it relates to the recording of legal documents. Complete the upload of digitized Deeds and Official Records to the current recording system and public website to improve ease of access for users. 4. PassportsTrain and certify staff for proper execution of passport applications for the citizens of Jefferson County. FUND 020 -Auditor 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Although we operate four distinctly different departments, the Auditor’s Office is unified in its approach to providing its customers with the highest quality service from trained, professional staff. We continue to look for ways in which to streamline our processes, incorporate technology and utilize sound management practices so that our services remain top notch. The volume of vehicle/vessel transactions keep our staff busy. Whether they are assisting customers that come into our office, processing on-line renewals, completing transactions received by mail, our staff professionally and competently provide vital services to the residents of Jefferson County. We continue to make the best use of technology in all areas of the Auditor’s Office. Some examples of technology and web enhanced services we provide include: viewing and printing the Budget; renewing vehicle and vessel tabs online, Marriage License Applications; and other miscellaneous information for the Accounting, Licensing and Recording Divisions. Accounting and Payroll:The Accounting and Payroll functions are now fully integrated within the Tyler MUNIS financial software system, streamlining both revenue and expense management. As of January 1, 2023, the HR/Payroll module is live, and the Employee Self-Service (ESS) portal is operational, allowing staff to securely access their Notice of Deposits and W-2 forms online.The Accounting team continues to receive targeted training to enhance internal processes, strengthen internal controls, and ensure the accurate preparation of annual financial reports. Additionally, the department is in the process of implementing ACH Electronic Payments, further improving efficiency and reducing reliance on paper checks. Licensing: The Licensing Division partners with the State of Washington to provide vehicle and vessel title and registration services to residents and businesses throughout Jefferson County. Despite operating in a high-volume transaction environment, the division remains committed to delivering outstanding customer service. Customers are offered convenient access to services through online renewals, including direct links to renew vehicle registrations and submit a Seller’s Report of Sale. As of July 2019, legislative changes shifted the funding model from a cost-reimbursement basis to a flat quarterly distribution, with all 39 Washington counties receiving equal payments. From July 2019 through June 2025, Jefferson County has received a total of $815,340.22 in quarterly revenue from the Washington State Department of Licensing. Recording: The number of documents processed annually by the Recording Division is influenced by fluctuations in the local economy and interest rates. In response, the division continuously adjusts its revenue projections to reflect these changing conditions. The Recording Division maintains strong collaborative relationships with key stakeholders, including county departments, land surveyors, lending institutions, title companies, and attorneys, to uphold its commitment to exceptional customer service. A major initiative includes the continued expansion of the historical document indexing project, digitizing and indexing documents from 1981 back to 1872 and making them accessible online. This greatly improves public access and preservation of historical records. Currently, eRecordings represent nearly 70% of all recording transactions. This shift has significantly reduced the handling of paper documents, enabled immediate access to document images for lenders and title companies, and contributed to a reduced carbon footprint. We continue to accept passport applications by appointment, providing an important and convenient service to the community. 001-02 2026 Auditor Fund Narrative.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 11.48 11.48 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. 001-02 2026 Auditor Fund Narrative.xlsx Page 3 of 3 9/25/2025 ORG OBJ DESCRIPTION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST AU32220 322201 MARRIAGE LICENSES (1,500) (1,500) AU33314 333123 CDBG PUBLIC SERVICES GRANT (10,000) - AU33314 333142 CDBG-GRANT ADMIN (3,500) - AU33600 341054 WA DOL DISTRIBUTION TO COUNTY (127,250) (127,250) AU34121 341012 RECORDING LEGAL INST (45,000) (45,000) AU34121 341121 RECORDING SURVEYS (3,000) (3,000) AU34135 341068 OTHER STAT CERT, COPY FEES (2,400) (2,400) AU34148 341047 DOL LICENSE FEES (190,000) (190,000) AU34181 341048 DUPLICATING COPIES (1,000) (500) AU34181 341120 ZIP IMAGES (2,800) (2,800) AU34199 341069 PASSPORT, NATURALIZATION FEES (10,000) (10,000) Total Revenue (396,450) (382,450) AU51423 100700 LONGEVITY ND 3,200 7,000 AU51423 101000 SALARIES & WAGES ND 925,040 1,030,823 AU51423 200000 PERSONNEL BENEFITS ND 1,967 4,856 AU51423 200100 OASI ND 69,452 106,789 AU51423 200200 RETIREMENT ND 84,568 79,273 AU51423 200300 MEDICAL INSURANCE ND 129,293 133,085 AU51423 200400 INDUSTRIAL INSURANCE ND 3,313 3,670 AU51423 200500 UNEMPLOYMENT INSURANCE ND 10,229 16,254 AU51423 200550 EMP BENEFIT RESERVE ND 4,646 7,109 Total Salaries & Benefits 1,231,708 1,388,859 AU51423 310000 OFFICE AND OPERATING SUPPLIES ND 7,500 7,500 AU51423 360000 SMALL TOOLS & MINOR EQUIPMENT ND 300 300 AU51423 410000 PROFESSIONAL SERVICES D 100 100 AU51423 420100 POSTAGE ND 30,000 30,000 AU51423 430000 TRAVEL ND 3,000 3,000 AU51423 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 3,000 3,000 AU51423 490600 TRAINING, SEMINARS, SCHOOLS ND 4,117 4,117 Total Other Expenditures 48,017 48,017 Total Expenditures 1,279,725 1,436,876 JEFFERSON COUNTY FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 ANNUAL BUDGEr 2026 Annual Budget Department Request 427,600 918,607 (491,007) GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Elections increase to your Base Budget Departmental Contact:Brenda Huntingford Other Funds use this form if you are requesting an increase in the General Date:8/26/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES EL34145/341096 Election Services 165,000 165,000 3.5 conty wide elections comparing to 2024 election costs EL34191/341030 Candidate Filing Fees 10,400 10,400 8 County races EL34145/341095 Voter Reg Exp-City of PT 607 607 Voter registration billed to the City of Port Townsend - TOTAL REVENUES - 176,007 176,007 EXPENDITURES Non-Discretionary - EL51440/430000 Travel 2,522 2,522 Mileage for clearing drop boxes, conference & training EL51440/490000 Dues, Subscriptions 1,730 1,730 Leader, PO Box, Safe Deposit Box, Adobe Pro, software for voter KIOSK candidate filing, Adobe Pro, MS-ISACEL51440/490104 ES&S License Agr 6,337 6,337 MBV 1000 & DS950 Electionware License Agreement increase EL51440/490200 Printing 166,698 166,698 $80,000 for countywide election ballots, envelopes, secrecy sleeve est 3.5 elections. EL51440/640103 Capital - Hardware/Software 57,863 57,863 Info Services Cost Recovery EL51490/310000 Office and Operating Supplies 159 159 BRM Postage Prepaid Envelopes & Office Supplies EL51490/420100 Postage 2,592 2,592 Postage increases & new requirements for postage paid envelopes EL51440/101000 Clerk Hire 30,503 Election Coordinator Training / until December 2026 EL51440/200000 Benefits Clerk Hire 2,958 Benefits Clerk Hire Total Non-Discretionary 237,901 33,461 271,362 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 237,901 33,461 271,362 NET GF REQUEST 237,901 142,546 (95,355) BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Auditor serves as ex officio supervisor of all special, primary and general elections for all state, county, city, hospital, school, fire, park and recreation, cemetery, water and public utility districts. In correlation with election duties, the elections staff prepare and are filing officers; maintains the voter roles; build, proof and program the ballot tabulation equipment; prepare and proof the ballot layout and all accessible voting devices; publishes legal notices of election; publish, print and distribute Local Voters' Pamphlets for all local elections; apportions to state, city, county and districttheir share of elections expenses. The county canvassing board certifies returns for all elections and is comprised of the county Auditor, county Prosecuting Attorney and the chair of the County Commissioners. Elections staff is delegated tasks such as signature checking and ballot processing on behalf of the county canvassing board. The Auditor's office works with the Secretary of State for all elections and disseminating results. The Auditor, as the supervisor of elections, is the chief registrar of voter within the county. The elections staff maintains voter registration records within the statewide voter registration database operated by the Secretary of State's Office. In accordance with state law the expense of the registration in all precincts lying wholly within a city is apportioned to the city. JeffersonCounty Elections mission is to conduct accurate, secure, transparent, and accessible elections. At every stage of the process, we rigorously check and re-check our work, upholding our unwavering commitment to ensuring no voter is left behind. We operate with honesty, integrity, and dedication, guided by unshakable ethics and a deep respect for democracy. Every voice matters, and we are steadfast in our duty to make sure each one is heard. Our team is unlted by a shared purpose, we share the common goal to step up and be leaders in our field with a commitment to each other and Jefferson County. Conduct accurate, secure, safe, fair and impartial, transparent and accessible elections. Education; to educate and encourage the voters of Jefferson county to engage, participate and understand the voting and election process.Continuing education for current and new staff on changes in election law, processes and procedures. Training; provide continuing education for staff on ever changing election law and implementations in statewide processes and procedures. Cross training; crosstrain staff in all aspects of election and voter registration coordination. Accessibility; continue our partnership and collaboration with Clallam County and our Voter Accessibility Advisory Committee to develop strategies for improvement to the accessibility of elections for all voters. Objectives for 2026: The Jefferson County Elections Department is a division of the Auditor's Office that has three areas of responsibility: Administration of Election, Voter Registration and Voter Outreach. Administrationof Elections: In 2026 we anticipate conducting 3.5 County wide elections. Issuing approximately 101,500 ballots. We are budgeting for the followin elections: 2 Special Elections (February-possibly county-wide, and April-partial county) 2 drainage district elections in February which are conducted manually FUND 021 -Elections 2 drainage district elections in February, which are conducted manuallyMay: Candidate filing weekAugust: Primary Election (County-wide)November: General Election (County-wide)As always, we expect high voter turnout because Jefferson County resident actively participate in voting! Voter Registration:Our statewide voter registration system continues to improve, providing better service to both the public and election administrators.Recent legilsation has introduced significant changes:Same-Day Registration: Voters can now register or update their registration right up until 8:00pm on election night. This is made possible by our statewide voter registration system VoteWA.Future Voter Registration: In Washington state, 16 and 17 year olds can sign up as Future Voters and be automatically registered to vote when they become eliglble. A voter who turns 18 between the August Primary and the November General Election can vote in the Primary.Automatic Voter Registration: This law makes voter registration automatic for individuals with a REAL-ID. For administrators, this creates a new type of Acknowledgement Notice that must be sent within 5 business days for any new registrations generated through enahnced ACR sources. Other existing acknowledgement notices and confirmation cardes remain unchanged and are still required. Voter Outreach:As an educational agency on voter registration and the elections process, the elections division reaches out to schools providing resources for voter registration and mock elections. 001-021 2026 Election Fund Narrative.xlsx Page 2 of 4 9/25/2025 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Outsourcing the mailing of Election Ballots started in 2014 and continues. Since the August 2012 Presidential Primary Election, we have been required to meet the requirements of the federal M.O.V.E. Act (mailing of military and overseas ballots at a minimum of 45 days prior to the election). The Elections Division of the Auditor's Office strives to use the best technology and security avaialble to elections. Our partnership with the OSOS, SOC, and VoteWA enhance all of the services we provide. In 2020, a MVB1000 scanner was purchased with CARES funds, this machine has enhanced the processing of ballots as welll as making the process more efficient. In 2023, the elections division upgraded our tabultion and accessible voting units to a digital scan system with the latest security features. The deadlines set by Federal and State elections regulatios have been met for every election. 001-021 2026 Election Fund Narrative.xlsx Page 3 of 4 9/25/2025 2026 BUDGET 2023 2024 2025 2026 Full Time Employees FTEs 2.26 2.88 2.88 2.88 Special Primary General 1 (Feb)1 1 24,509 375 27,450 2 1 20 $99,021.00 $ 8,782.00 $ 140,736.00 Special Special PLDD Pres. Pri Primary General 1 (Feb)1 (Apr)1 1 1 1 13,372 1,633 27,478 27,779 28404 4 1 1 1 2 3 65,792.04$ 17,492.00$ 3,865.00$ 151,365.00$ 171,864.00$ 182,043.00$ Special Primary General 1 1 1 25397 28K 28K 4 24+/-24+/- 132,973.00$ ~$130K ~$130K Special Special PLDD Chim DD Primary General 1 (Feb)1 (Apr)1 1 1 1 28K 15K 400 29K 29K 3 2 1 1 2+/-2+/- ~$135K ~$100K ~$5K ~$40K ~$190K ~$190K STAFFING Registered Voters (Active Only) # of Jurisdictions Costs PERFORMANCE INDICATORS 2023 Elections # of Elections 2024 Elections Costs 2025 Elections # of Elections Registered Voters (Active Only) # of Jurisdictions # of Elections Registered Voters (Active Only)# of Jurisdictions Costs 2026 Elections Projected # of Elections Registered Voters (Active Only)# of Jurisdictions Costs Direct and indirect election billing to jurisdictions that we conduct elections for each year per RCW 29A.04.410 costs are born by constituencies. 001-021 2026 Election Fund Narrative.xlsx Page 4 of 4 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST EL33400 334119 S0S STATE AWARD 3340030 (79,955) - EL34145 341095 VOTER REG EXP-CITY OF P.T.(16,393) (16,393) EL34145 341096 ELECTION SERVICES (235,000) (235,000) EL34191 341030 CANDIDATE FILING FEES (200) (200) Total Revenue (331,548) (251,593) EL51440 100700 LONGEVITY ND 600 1,575 EL51440 101000 SALARIES & WAGES ND 219,258 217,101 EL51440 200000 PERSONNEL BENEFITS ND 8,867 2,238 EL51440 200100 OASI ND 9,746 31,872 EL51440 200200 RETIREMENT ND 11,946 23,649 EL51440 200300 MEDICAL INSURANCE ND 21,171 30,700 EL51440 200400 INDUSTRIAL INSURANCE ND 558 846 EL51440 200500 UNEMPLOYMENT INSURANCE ND 1,640 5,299 EL51440 200550 EMP BENEFIT RESERVE ND 657 2,119 EL51490 100700 LONGEVITY ND 1,575 1,575 EL51490 101000 SALARIES & WAGES ND 62,379 - EL51490 200000 PERSONNEL BENEFITS ND 136 7 EL51490 200100 OASI ND 4,766 177 EL51490 200200 RETIREMENT ND 5,827 131 EL51490 200300 MEDICAL INSURANCE ND 8,855 106 EL51490 200400 INDUSTRIAL INSURANCE ND 244 - EL51490 200500 UNEMPLOYMENT INSURANCE ND 800 30 EL51490 200550 EMP BENEFIT RESERVE ND 320 12 Total Salaries & Benefits 359,345 317,437 EL51440 310000 OFFICE AND OPERATING SUPPLIES ND 1,765 1,765 EL51440 410000 PROFESSIONAL SERVICES ND 44,833 44,833 EL51440 420100 POSTAGE ND 59,889 59,889 EL51440 430000 TRAVEL ND 2,678 2,678 EL51440 440000 ADVERTISING ND 1,579 1,579 EL51440 480900 MAINTENANCE SERVICE AGREEMENTS ND 610 610 EL51440 490000 DUES, SUBSCRIPTIONS ND 291 291 EL51440 490104 ES&S LICENS AGREEMENT ND 60,663 60,663 EL51440 490200 PRINTING ND 113,302 113,302 EL51440 490600 TRAINING, SEMINARS, SCHOOLS ND 1,566 1,566 EL51440 640103 CAPITAL - HARDWARE/SOFTWARE ND 24,865 24,865 EL51440 640112 CAPITAL EXP- OFFICE 365 FOR EL D 79,955 - EL51490 310000 OFFICE AND OPERATING SUPPLIES ND 291 291 EL51490 420100 POSTAGE ND 5,408 5,408 EL51490 430000 TRAVEL ND 1,884 1,884 EL51490 490000 DUES, SUBSCRIPTIONS ND 1,138 1,138 EL51490 490105 VOTEWA INFO MGMT SYSTEM ND 3,941 3,941 EL51490 490200 PRINTING ND 3,284 3,284 EL51490 490600 TRAINING, SEMINARS, SCHOOLS ND 1,821 1,821 Total Other Expenditures 409,763 329,808 Total Expenditures 769,108 647,245 JEFFERSON COUNTY 2026 ANNUAL BUDGET 2026 Annual Budget Fl NAN CIAL SUMMARY -This must present a balanced budget.-I Department Request Estimated Beginning Balance 83,959.32 Budgeted Revenue 1,000.00 Add Total Revenue -Add Form Total Revenue 1.000 Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 84,959 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget�quest for 2026 Annual Budget &h�lfJW Date �•!] F .., . �: �. . � ...... �.,:; BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The HAVA Elections grant was awarded to Jefferson County on January 17, 2020. Funds must be used for "improving the administration of elections for Federal office, including enhancing election technology and make election security improvements" to the systems, equipment and processesused in federal elections. The expenses for improvements to election security must be done by 9/30/2024.This grant was amended to extend the term of the Agreement to June 30, 2029 to allow for the County's expenditure of funds already awaraded under the Agreement but unspent. Responsibly manage the Federal Monies that pass through this fund. 1) Identify any and all security issues. 2) Utilize monies received to address as many issues as possible. FUND 104 -HAVA III Election Security Grant 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. None 104- 2026 HAVA III Grant Fund Narrative.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. 104- 2026 HAVA III Grant Fund Narrative.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 10436111 361101 INTEREST INCOME (2,000.00) (1,000.00) Total Revenue (2,000.00) (1,000.00) JEFFERSON COUNTY 2026 ANNUAL BUDGET Fl NAN CIAL SUMMARY -This must present a balanced budget.- 2026 Annual Budget Department Request Estimated Beginning Balance 6,987.29 Budgeted Revenue 281,474.00 Add Total Revenue -Add Form 65,139.00 Total Revenue 346.613 Budgeted Expenditures 317,350.00 Add Total Expenditures -Add Form 28,000.00 Total Expenditures 345.350 Estimated Endng Balance 8,250 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Auditor O&M increase to your Base Budget Departmental Contact:Brenda Huntingford Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES 10539700-397010 Software for fraud notify 28,000 28,000 Fraud Notify module is an additional module to our current recording software 10539700-397010 1,000 1,000 Continued yearly software support of the Fraud Notify module 10539700-397010 Transfer from GF assistance request 36,139 36,139 Recommended 10% of total spending excluding capital. - TOTAL REVENUES 37,139 28,000 65,139 EXPENDITURES Non-Discretionary - Total Non-Discretionary Discretionary 10551430-480000 Software Fraud Notify 28,000.00 28,000 Tyler Technologies software to add Fraud Notify module to the current recording software. Recurring fees of $1,000. - - Total Discretionary - 28,000 28,000 TOTAL EXPENDITURES - 28,000 28,000 NET GF REQUEST (37,139) - 37,139 General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)Negative cash flow below adequate fund balance to maintain operations, and 2)assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the annual budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. A Operations assistance requested due to decreased revenue. A request for operation assistance for Auditor’s O&M is due to significant and ongoing decline in revenue. 1.Revenue for this fund is generated directly from recorded documents, with $2.00 allocated to the fund for each recorded document, designated for document preservation. Since 2021, the volume of recorded documents has decreased by nearly 50%. At the same time, the cost of recording software maintenance and support agreements continues to rise by approximately 5% annually. 2.The duration and extent of this revenue reduction are tied closely to broader economic conditions and will fluctuate. Please see the graphs below for a visual summary of the declining revenue trends and the rising costs of software maintenance. Revenue - $2.00 for each recorded document Cost for the Recording software increases by 5% each year. Disaster Recovery 2021 SOFTWARE SUPPORT EAGLEWEB RECORDING 27,508.27 07/21/2021 SYSTEM MGT SEPT 2021- SEPT 2022 4,072.33 08/01/2021 EAGLE-RECORDING MAINT 10/1/21-9/30/22 2,088.63 09/01/2021 EAGLE OCR RECORDING MAINT 12/1/21-11/30/22 14,106.80 11/01/2021 47,776.03 TYLER MNTNCE 7,938.66 03/01/2022 2022 SOFTWARE MAINTENANCE 28,883.69 06/28/2022 SYSTEMS MGMNT 4,665.06 07/25/2022 MAINTENANCE OCT 1-SEPT 30 2,193.06 09/01/2022 MAINTENANCE SFTWR SUPPORT EAGLEOCR RCRDING 13,576.67 11/01/2022 57,257.14 DISASTER RECOVERY ANNUAL FEES-RECORDING 8,335.60 03/01/2023 2023 EAGLE MAINTENANCE 8/01/23-07/31/24 30,327.88 07/01/2023 MAINTENANCE SEPTEMBER 01, 2023-AUGUST 31,2024 4,489.75 08/01/2023 MAINTENANCE 10/01/2023-09/30/2024 2,302.72 08/22/2023 MAINTENANCE 12/01/23-11/30/24 15,552.75 10/19/2023 61,008.70 DISASTER RECOVERY ANNUAL FEES - RECORDING 8,022.35 03/01/2024 2024 SOFTWARE SUPPORT EAGLEWEB EAGLERECORDER EMARRIAGE 31,931.84 07/01/2024 SYSTEMS MANAGEMENT 9/24 TO 8/25 RECORDING 5,157.38 08/01/2024 SOFTWARE SPPRT QUICKDOCS RECORDNG 10/1/24 - 9/30/25 2,424.50 09/01/2024 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Series2 7,722 8,834 8,735 8,960 8,798 8,218 10,599 11,401 8,116 6,085 5,840 0 2,000 4,000 6,000 8,000 10,000 12,000 Documents Recorded SOFTWARE SUPPORT EAGLEOCR RECORDING 16,375.30 (TO BE PAID ON 11/12/2024) 63,911.37 DISASTER RECOVERY ANNUAL FEES - RECORDING 4/1/25-3/31/26 9,215.28 03/01/2025 2025 SOFTWARE SUPPORT EAGLEWEB EAGLERECORDER EMARRIAGE 33,528.42 07/01/2025 SYSTEMS MANAGEMENT 9/24 TO 8/25 RECORDING 5,415.25 08/01/2025 SOFTWARE SPPRT QUICKDOCS RECORDNG 10/1/24 -9/30/25 SOFTWARE SUPPORT EAGLEOCR RECORDING BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET RCW 36.22.160 Findings –1989 c 204: states, "The legislature, finding in this centennial year that many old documents recorded or filed with county officials are deteriorating due to age and environmental degradation and that such documents require preservation in the public interest before they are irreparably damaged, enacts the centennial document preservation act of 1989." Pursuant to RCW 36.22.160, this fund was established for the purpose of installing and maintaining an improved system for copying, preserving, and indexing historical documents recorded in the County. Such a system may utilize the latest technology including photomicrographic and computerized electronic digital storage methodology. RCW 36.22.170 -Surcharge for preservation of historical documents –Distribution of revenue to county and state treasurer –Creation of account: states,(1)(a) Except as provided in (b) of this subsection, a surcharge of five dollars per instrument shall be charged by the county auditor for each document recorded which will be in addition to any other charge authorized by law. One dollar of the surcharge shall be used at the discretion of the county commissioners to promote historical preservation or historical programs, which may include preservation of historic documents. (b) A surcharge of two dollars per instrument shall be charged by the county auditor for each document presented for recording by the employment securitydepartment, which will be in addition to any other charge authorized by law. (2)Of the remaining revenue generated through the surcharges under subsection (1) of this section:(a)Fifty percent shall be transmitted monthly to the state treasurer who shall distribute such funds to each county treasurer within the state in July of each year in accordance with the formula described in RCW 36.22.190. The county treasurer shall place the funds received in a special account titled the auditor's centennial document preservation and modernization account to be used solely for ongoing preservation of historical documents ofall county offices and departments and shall not be added to the county current expense fund; and (b)Fifty percent shall be retained by the county and deposited in the auditor's operation and maintenance fund for ongoing preservation of historical documentsof all county offices and departments. The Jefferson County Auditor's Office is an inspired team recognized for its exceptional customer service. We strive to be efficient and exceed expectations. Working with a contractor to index and convert Deeds and Official Records (1872 -1981) into an exportable digital format, and integrate them into ourcurrent recording system. Record, preserve and retrieve documents crucial to shared history and individual interests. Help to create access to these public documents. The accuracy and security will impact many generations as a guardian and defender of vital records. Fund105 -Auditor's O & M 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. The Recording Division has expanded their project of indexing scanned documents for the years 1981 back to 1872, and uploading them to the Internet. We will continue to make all of our public records as accessible to the public as possible. In 2015, replacement of the microfiche machines was required due to broken machines & poor quality along with not being able to get service or parts. In 2016, an additional server was required –ran out of room; oracle no longer being supported had to move to sequel; eRecording came on line. The large format scanner used to scan in large surveys was also replaced. In 2016, we implemented electronic document recording, significantly streamlining the submission and processing of records. This advancement enabled documents to be recorded within minutes, enhanced efficiency and reduced mailing costs. We will continue to look for ways in which to streamline our processes, incorporate technology (i.e. e-recording) and utilize sound management practices to maintain top notch services. 105- 2026 O&M Fund Narrative.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Series2 7722 8834 8735 8960 8798 8218 10599 11401 8116 6085 5840 0 2000 4000 6000 8000 10000 12000 Documents Recorded 105-2026 O&M Fund Narrative.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 10533604 336020 AUD CENTENNIAL DOC PRES (28,000.00) (29,000.00) 10534121 341101 ENDING HOMELESSNESS - AUDITOR (7,125.00) (7,125.00) 10534136 341029 AUD DOC PRESV SURCHARGE (10,000.00) (10,000.00) 10536111 361100 INVESTMENT INTEREST (210.00) (500.00) 10539700 397010 TR FROM GF (260,438.00) (234,849.00) Total Revenue (305,773.00) (281,474.00) 10551430 310000 OFFICE SUPPLIES 500.00 500.00 10551430 420500 INTERFUND COMMUNICATIONS 11,036.00 10,000.00 10551430 480000 REPAIR & MAINTENANCE 83,100.00 70,000.00 10551430 490144 MICROFILM, PROCESSING&DUP 2,000.00 2,000.00 10551430 640000 CAPITAL EQUIPMENT 260,438.00 234,850.00 Total Expenditures 357,074.00 317,350.00 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY -Thismustpresentabalancedbudget.- 2026 Annual Budget Department Request 1---------- Estimated Beginning Balance 97,208.84 Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures 1,000.00 Add Total Expenditures -Add Form Total Expenditures 1,000 Estimated Endng Balance 96,209 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budge�quest for 2026 Annual Budget [·J!j_• 2rJ 2,r Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Fund 160 was established to provide for a septic repair loan program funded through the Washington State-Department of Ecology. Environmental Health administered the loans, while the Treasurer's Office processes the loan payments and maintains the debt schedule. Fund 160 -Water Pollution Control 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. There are no significant changes in the 2026 Budget. 160- 2026 Water Pollution Control Narrative.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. 160- 2026 Water Pollution Control Narrative.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 16053100 491146 RECONVEYANCE FEES 1,000.00 1000 Total Expenditures 1,000.00 1,000.00 2026 PRELIMINARY BUDGET REQUEST CLERK & COURTHOUSE FACILITATOR County Clerk, 2026 County Clerk - Amanda Hamilton General Administration / Strategic Planning / Banking / Personnel / Appeals / Budget / Payroll / Accounts Payable / Restitution / Escheatment / Public Records Officer / Quality Assurance / Exhibit Control Chief Deputy Clerk- Lori Bailey Staff Supervisor / OSE Coordinator / Lead Case Eventer / Accounts Receivable / BOXI Technician / Dependency Clerk / LFO Coordinator / Statistics Management / E-filing Lead / Quality Assurance / Supply Coordinator / Staff Education & Training Court Clerk II Siri Johnson Criminal, Juvenile, Protection Order & In-Custody Calendar Clerk / Lead Verification of Imaging / Index & Process Documents / Court Orders / Back up Phones and Front Counter / Bank Reconciliation / AI Liaison / Technology Support Court Clerk II Patricia Minish Trial Court Clerk / Event Clerk / Document Eventing & Processing / Court Orders / Back up Phones and Front Counter / Case Image Verification / Jury Mail Clerk Hire Vacant – up to one day/week Special Project support as needed Court Clerk II /Courthouse Facilitator Sharon McCracken Event Clerk / Civil and Domestic Calendar Clerk / Court Orders / Process Documents / Clerk’s Dismissals / Back up Phones and Front Counter / Assist Pro Se Litigants in Title 26 Matters / Maintain Pro Se Forms Instructions & Packets Court Clerk I Stacey Souza Lead Customer Service & Phones / Receipting Clerk / Lead Scanner / Add Cases / Document Processing and Dissemination / Daily Accounting / Process Incoming and Outgoing Mail / Drug Court Courtroom Clerk JEFFERSON COUNTY FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 ANNUAL BUDGET 2026 Annual Budget Department Request 117,644.00 117,644 618,876.00 618,876 (501,232) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. _8/28/2025 ______ _ Signature of Elected Official/ Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The County Clerk is a constitutional office created within the executivebranch is Article XI Section 5, and is the Ex-Officio Clerk of the Superior Court per Article IV Section 26 of the Washington State Constitution. The duties of the office appear in over one hundred RCW's, but are generally laid out in RCW 2 -Courts of Record, and RCW 36.26 -County Clerk. In addition to statutory authorities and duties, state and local court rules also govern the functions of the Clerk. The Clerk provides the public with access to a fair, accurate, and independently established record of the opinions, decisions and judgments of the Court. As the Court's agent, the Clerk collects statutory fees, fines, bond, and court registry funds, maintains a trust account for moniesreceived, and disburses monies as ordered by the Court. The Clerk's presence is required at all court sessions for the purpose of establishing an independent record of each hearing, receiving and keeping a record of all evidence entered by the parties, and receiving jury verdicts. In addition, the Clerk plays a central role in the calling of impartially selected potential jurors. Accuracy and efficiency are critical in the Clerk's Office. The mission of the County Clerk is to protect the integrity of the judicial records of the Jefferson County Superior Court, while serving the public and legal community in a professional, efficient and timely matter. To that end, it is our goal to cultivate and honor impeccable qualities of ethics, knowledge and commitment to public service in our staff. Fulfill themission of the office of the County Clerk. Stay abreast of new legislation and rules affecting the Clerk's statutory duties, and manage implemention of new processes in order to be in compliance. Partner with District Court in implementing an upgrade to our decades old jury system, and associated public education regarding the update and changes.Continue to work with informationtechnology to strengthen real time digital access to records, with a goal of paperless files. Develop our small staff and foster training, resiliance, health, safety, thereby making it a desirable place to work. The Clerk is established in the Washington State Constitution as an independently elected office within the executive branch of government to maintain the records and finances of the Superior Court, outside the direct control of the judicial and legislative branches. This seperation of powers in is a constitutional protection assuring the citizens of integrity and impartiality in the administration of the Court by making the Clerk directly accountable to the people. FUND/DEPARTMENT:001/050 Clerk 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. In Washington state, there's a growing trend of legal financial obligations (LFOs) reform, focusing on reducing the burden of fines and fees on individuals convicted of crimes, especially those who are indigent.This includes eliminating or reducing certain mandatory fees. This year we have been wiping out all of our non-restitution juvenile LFOs as they are now uncollectable by law. Collection,DNA and certain penalty costs have been removed, and very few adult LFOs are being ordered, so LFO related revenue is decreasing. Our child support grant amount is guided by how many support related documents we process each year. The amount is determined through a yearly audit with DCS, and the number of support related pleadings we received last year was down. While filing fees were recently raised for the first time in years, the Clerks were only allocated $5 of a $50 increase. The increase does not apply to our numerous protection order and anti-harassment cases, for which we collect little or no filing or copy fees. While association dues and travel are considereddiscretionary expenditures, it enables planning and attendance for three important yearly conferences. The three day spring conference focuses on education and in-person partnership and training with Administrative Office of the Courts staff. The week long summer conference focuses on professional development, process roundtables, committee reports and e-board business. The fall WACO conference focuses on county government collaboration, legislative priorities, and a wide range of elected office professional development and education. These opportunites are vital to a well run clerk's office, and mitigate risk. This clerk is entering the third year as an executive board member to our association, and in-person attendance at conferences is invaluable. In addition, a lot of important and useful information is shared by clerks during the time in-between scheduled programs. The Clerk's Office has a pretty trim budget. Besides the technology that allows us to do our job, our greatest asset is our staff, and we continue to strive to do our best work with minimal budgetary impact to the county. 001.050 Narrative.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 5.80 5.80 2025 2026 Expected Projected 950 950 22 22 2450 2450 9950 6000 Performance Explanation Include graph of indicator and attach photos. Jurors Summoned STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Total Superior Court Cases Filed Trial Proceedings Non-Trial Proceedings Case filings and hearings continue to trend up from Covid. Current staffing is stable to handle our workload, while accounting for leave taken. While we are a one judge county (estimated judicial need is 1.63), regular weekly court calendars are heard by a court commissioner during jury trials and heavy calendars, which requires administration to run two courts, and a deputy clerk has to be attendance for each docket. While district court runs the jury program, our office processes the approximately 800 questionnaires for mailing each month,and the total above represents both courts.A lot more qualification forms have been mailed in the past year (almost double) due to the low number of returned forms, and not enough jurors available for both courts when needed. We anticipate being able to better utilize this staff time once our new web-based jury program is operational. Our .8 deputy clerk who serves as the courthouse facilitator generally spends every Wednesday in appointments. 001.050 Narrative.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST CL33393 333002 CHILD SUPPORT ENFORCEMENT (35,700) (21,840) CL33404 333002 CHILD SUPPORT ENFORCEMENT - (4,160) CL33601 336120 LFO- AOC BLAKE REIMB (1,700) (2,748) CL33606 336003 ADULT COURT COSTS (3,000) (2,500) CL34123 341031 CIVIL PRBT & DOMESTIC REL (29,135) (30,000) CL34123 341083 STABILIZATION SRCHRG - COUNTY (2,200) (2,200) CL34129 341067 OTHER FILINGS (2,200) (2,800) CL34134 341049 DV PREVENTION LOCAL CE (16) (16) CL34134 341074 REIMB COLLECTION COSTS (300) (50) CL34134 341080 SC RECORD SERVICES (26,000) (27,000) CL34134 341099 CIVIL ARBITRATION FEE (1,000) (880) CL34134 341124 2SHB1207 CLERK FEES - (2,200) CL34165 341081 SC WORD PROC/TRANS FEES (13,000) (19,000) CL34198 341078 SC COUNTY CRIME VICTIMS (10) - CL34233 342331 ADULT DEFERRED CONTINUANCE (100) (100) CL34250 342020 DUI EMERGENCY RESPONSE (100) - CL35130 353816 SC CRIMINAL FILING FEES (700) (350) CL35190 353818 OTHER SC PENALTIES (500) (500) CL35721 357001 SC JURY DEMAND COST (100) (100) CL35722 357002 SC WITNESS COST (500) (200) CL35723 357003 SC PUBLIC DEFENSE COST (1,500) (600) CL36140 361101 INTEREST INCOME (400) (200) CL36140 361102 SC CURR EXINT INCOME (400) (200) Total Revenue (118,561) (117,644) CL51230 100700 LONGEVITY ND 3,320 7,040 CL51230 101000 SALARIES & WAGES ND 429,981 456,924 CL51230 200000 PERSONNEL BENEFITS ND 919 1,207 CL51230 200100 OASI ND 32,215 34,499 CL51230 200200 RETIREMENT ND 39,476 25,673 CL51230 200300 MEDICAL INSURANCE ND 60,082 61,419 CL51230 200400 INDUSTRIAL INSURANCE ND 1,618 1,706 CL51230 200500 UNEMPLOYMENT INSURANCE ND 4,039 4,245 CL51230 200550 EMP BENEFIT RESERVE ND 2,169 2,302 Total Salaries & Benefits 573,819 595,015 CL51230 310000 OFFICE AND OPERATING SUPPLIES ND 6,045 7,800 CL51230 350000 OFFICE EQUIPMENT ND 2,441 1,800 CL51230 420100 POSTAGE ND 4,995 6,500 CL51230 430000 TRAVEL D 3,280 3,100 CL51230 480000 REPAIR & MAINTENANCE ND 3,800 2,321 CL51230 490000 DUES, SUBSCRIPTIONS D 1,300 1,340 CL51230 490600 TRAINING, SEMINARS, SCHOOLS D 2,000 1,000 Total Other Expenditures 23,861 23,861 Total Expenditures 597,680 618,876 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~ This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 12,303.00 Budgeted Revenue 5,000.00 Add Total Revenue -Add Form Total Revenue 17,303 Budgeted Expenditures 5,000.00 Add Total Expenditures -Add Form Total Expenditures 5,000 Estimated Endng Balance 12,303 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget 8/28/2025 _________ _ Signature of Elected Official/ Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Jefferson County has had a Courthouse Facilitator since 2003. The Washington State Courthouse Facilitator program was created in 1999, as part of a pilot program for family courts. RCW 26.12.240 and 26.12.802 and General Rule 27 create and govern the program, which is not a mandated service. The program exists solely to assist parties of family law actions under Title 26, and now, parties to Title 11.130.165 guardianship actions.The authorities create a legal capacity for staff with proper training under GR27 to assist unrepresented litigants select pattern forms created by the state for this purpose, and assist with court preparation, procedure and review of documents for filing. Local court rules dictate that self represented family law litigants must have their final paperwork reviewed by the courthouse facilitator prior to request for entry. This rules saves both the Court and litigants time by preventing issues with incomplete/incorrect paperwork. The mission of the Courthouse Facilitator is to simutaneously increase efficiency within the court, and improve access to justice for families who cannot afford legal counsel while going through a divorce, separation, custody, or child support dispute. Treat all litigants with equal respect and positivity Eliminate access to justice barriers for pro se litigantsProvide services as outlined in Facilitator handout Reduce the burden on judicial officers by ensuring pro se litigants’ paperwork is in good order, motions are properly before the court, and compliance with state and local court rules Participate in ongoing continuing education in family law as offered by AOC Stay abreast of changes to court forms and update packets accordinglyParticipate in the Facilitator Advisory Committee, Coordinated Community Response and other job-related committees Assist community partners where applicable (Dove House AdvocayCenter, schools, juvenile services, DCYF, etc.) in issues related to family lawContinually strive to improve our local processes with afocus on streamlining procedures, making local forms easier to use, conferring with judicial offices as to procedural preferenceReduce the burden on clerk staff who aren’t trained in family law to assist with situations at the counter, by phone and email FUND/DEPARTMENT:106 / Courthouse Facilitator 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. We are fortunate to have a fully trained courthouse facilitator who has almost 20 years of service in this role. Self-representative litigants who utilize her services benefit greatly from her training, experience and expertise. In addition to appointments, she is available for general guidance and questions regarding family law matters, and spends approximately 3 hours a month supporting facilitator clients outside of appointment times. This fund's revenue comes from two sources, appointment fees, and the sale of form packets and instructions. Expenditures are mandatory training costs, office supplies associated with the program and packet assembly, as well as a yearly subscription fee for the support calculation software utilized to help litigants accurately complete child support worksheets as required. 106- Narrative.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.80 0.80 2025 2026 Expected Projected Appointments 160 160 Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. In addition to the up to 6 scheduled appointments on Wednesdays, the facilitator responds to daily questions by phone, email and at the public counter. The family law facilitator clerks the weekly domestic relations calendar, and is responsible for compiling and updating instructions and pattern forms in the available pro se dissolution or parantage packets sold in the office. The facilitator submits dissolution statistics to the Department of Health monthly. 106- Narrative.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 10634650 346003 FACILITATOR SURCHARGE (3,000) (3,800) 10634650 346004 FACILITATOR USER FEE (2,000) (1,200) Total Revenue (5,000) (5,000) 10651230 310000 OFFICE AND OPERATING SUPPLIES - 2,000 10651230 430000 TRAVEL 2,000 1,200 10651230 480000 REPAIR & MAINTENANCE 1,200 - 10651230 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS 800 800 10651230 490600 TRAINING, SEMINARS, SCHOOLS 1,000 1,000 Total Expenditures 5,000 5,000 2026 PRELIMINARY BUDGET REQUEST COUNTY ADMINISTRATOR FUNDS 001-059 COUNTY ADMINSTRATOR 001-060 COMMISSIONERS 001-061 BOARD OF EQUALIZATION 001-062 001-065 CIVIL SERVICE COMMISSION HUMAN RESOURCES 001-068 COMMUNITY SERVICES 001-151 CORONER 001-261 OPERATING TRANSFER 001-270 NON-DEPARTMENTAL 123 GRANTS MANAGEMENT 125 HOTEL/MOTEL 130 MENTAL HEALTH 135 JEFFERSON COUNTY DRUG FUND 141 TRIAL COURT IMPROVEMENT 147 FEDERAL FOREST TITLE 3 148 JC AFFORDABLE HOUSING 149 HOMELESS HOUSING 155 VETERANS RELIEF 306 PUBLIC INFRASTRUCTURE 502 RISK MANAGEMENT RESERVE 505 EMPLOYEE BENEFIT RESERVE BOCC & COUNTY ADMINISTRATOR ORGANIZATIONAL CHART Board of County Commissioners County Administrator Clerk of the Board Finance Director HR Director Executive Assistant Deputy Clerk HR Analyst Communications Specialist Non-Elected Dept. Directors: Central Services Public Works DCD WSU Extension Juvenile Services Public Health Emergency Management HR Analyst JEFFERSON COUNTY 2026 ANNUAL BUDGET GENERAL FUND -Count Administrator FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 513,480.00 I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The main function of the County Administratorbudget is to properly fund the County Administrator and staff to carry out the functions of the office. The mission of the County Administrator's Office is to ensure the efficient and effective provision of County services. FUND/DEPARTMENT: County Administrator 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Jefferson County –County Administrator’s Office (CAO) Budget Summary Budget Overview Discretionary vs. Non-DiscretionaryDiscretionary funds represent less than 2% of the total budget and cover items such as limited overtime and professional development. Nearly all expenditures are non-discretionary, tied to salaries, benefits, and legally required personnel costs. Legal & Statutory Requirements The County Administrator oversees all non-elected department directors, ensuring compliance with state and county laws. The Finance Director supports financial reporting and accountability, while the Communications Specialist supports transparency and public engagement. Revenue & Funding Challenges The CAO budget is fully funded through the County’s general fund, leaving it sensitive to property tax, sales tax, and state-shared revenues. Personnel costs remain the largest expense drivers, with limited discretionary funds for flexibility. Key Challenges Going Forward1. High Personnel Dependence: 98% of the budget tied to personnel. 2. Growing Demands: Finance and Communications roles are integral to transparency and accountability. 3. Revenue Volatility: General fund reliance exposes budget to economic fluctuations.4. Workload Balance: Commissioners’ staff also support the CAO, stretching resources. ConclusionThe CAO serves as the County’s central hub for leadership, finance, and communications. With nearly all of its budget tied to non-discretionary personnel costs, sustaining funding is essential to ensure transparency, accountability, and effective oversight. Budget Allocation Chart 001-059 CAO Narrative Template 2026.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2.75 3.00 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. Performance Indicators The County Administrator’s Office provides centralized leadership, coordination, and accountability for Jefferson County government. Performance is demonstrated through measurable outcomes in leadership oversight, financial stewardship, and public communication. Leadership Oversight:The County Administrator directly oversees all non-elected department directors, ensuring alignment with County priorities, consistent policy implementation, and efficient delivery of public services. Financial Accountability:The Finance Director supports transparent budgeting, compliance with state financial reporting requirements, and ongoing fiscal analysis to guide decision-making. Indicators include timely budget submissions, quarterly financial reviews, and clean audit outcomes. Public Communication:The Communications Specialist expands outreach through consistent updates, public notices, and digital engagement. Performance can be measured by the number of press releases, website updates, and public engagement metrics. Operational Support:Commissioners’ Office staff provide administrative support for the CAO, enabling coordination of cross-departmental initiatives, policy development, and response to community needs. 001-059 CAO Narrative Template 2026.xlsx Page 3 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2.75 3.00 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. Performance Indicators The County Administrator’s Office provides centralized leadership, coordination, and accountability for Jefferson County government. Performance is demonstrated through measurable outcomes in leadership oversight, financial stewardship, and public communication. Leadership Oversight:The County Administrator directly oversees all non-elected department directors, ensuring alignment with County priorities, consistent policy implementation, and efficient delivery of public services. Financial Accountability:The Finance Director supports transparent budgeting, compliance with state financial reporting requirements, and ongoing fiscal analysis to guide decision-making. Indicators include timely budget submissions, quarterly financial reviews, and clean audit outcomes. Public Communication:The Communications Specialist expands outreach through consistent updates, public notices, and digital engagement. Performance can be measured by the number of press releases, website updates, and public engagement metrics. Operational Support:Commissioners’ Office staff provide administrative support for the CAO, enabling coordination of cross-departmental initiatives, policy development, and response to community needs. 001-059 CAO Narrative Template 2026.xlsx Page 4 of 4 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST CA51310 100700 LONGEVITY ND 7,600 1,450 CA51310 101000 SALARIES & WAGES ND 377,973 363,395 CA51310 200000 PERSONNEL BENEFITS ND 4,069 1,550 CA51310 200100 OASI ND 26,397 46,360 CA51310 200200 RETIREMENT ND 40,138 49,690 CA51310 200300 MEDICAL INSURANCE ND 25,489 29,082 CA51310 200400 INDUSTRIAL INSURANCE ND 698 809 CA51310 200500 UNEMPLOYMENT INSURANCE ND 4,297 7,388 CA51310 200550 EMP BENEFIT RESERVE ND 1,720 2,956 Total Salaries & Benefits 488,381 502,680 CA51310 310000 OFFICE AND OPERATING SUPPLIES ND 1,500 1,100 CA51310 350000 OFFICE EQUIPMENT ND 1,500 1,100 CA51310 410000 PROFESSIONAL SERVICES D 456 200 CA51310 420300 CELL PHONE/PAGER ND 1,015 1,200 CA51310 430000 TRAVEL D 3,811 3,000 CA51310 440000 ADVERTISING ND - 1,000 CA51310 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 1,803 1,200 CA51310 490600 TRAINING, SEMINARS, SCHOOLS D 2,575 2,000 Total Other Expenditures 12,660 10,800 Total Expenditures 501,041 513,480 JEFFERSON COUNTY 2026 ANNUAL BUDGET GENERAL FUND -Board of Count Commissioners FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 11,051.00 11,051 855,283.00 I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. re of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The primary legislative powers of the Board of County Commissioners are foudn in RCW 36.32 -County Commissioners, and RCW 36.40 -Budget. The Board of County Commissioners also sets policy such as long range planning, budget, environmental and land use, and non-County Boards. The mission of the Commissioners'Office administrative support is to function as a cohesive, knowledgeable, courteous, and efficient team that provides high quality service to the Commissioners, the County Administrator, other Departments and Agencies, and the public by: 1. Providing support to the 3 Elected Commissioners, the County Administrator, the Board of Equalization, Housing Fund Board,Lodging Tax Advisory Committee, theVeterans Advisory Board, in 2024, the Office of the Hearing Examiner and assignment of Conflict Attorneys for indigent defense cases. 2. Informing the public and other County Departments of Board actions.3. Maintain the public trust, providing open and fair access to Board records. 4. Manage the preservation of historic documents.5. Perform State and County mandated functions associated with the office. Goals for FY 2026: 1. Make information regarding actions of the BOCC available through a variety of resources.2. Provide access to information, by using technology when possible, to other County staff and the public. 3. Continue to review and update our services as necessary, and provide the opportunity for satisfying and rewarding work experienes.4. Respond to a wide variety of inquiries, questions and suggestions related to the activities and actions of the Commissioners and County Administrator. 5. Upgrade the Chambers' technology to accommodate hybrid meetings in a more consistent manner. Objectives for FY 2026: Use information technology and training to increase productivity.Work to improves processes to ensure maximum efficiency. FUND/DEPARTMENT:Board of County Commissioners 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Jefferson County BoCC Budget Summary Discretionary vs. Non-DiscretionaryDiscretionary (D): Items such as overtime, training, travel, and equipment, representing only 1.3% of the budget.Non-Discretionary (ND): Personnel wages, benefits, insurance, and retirement, consuming nearly half the budget. The three Commissioners represent Jefferson County on a wide range of boards and committees, where their active participationbrings valuable partnerships, advocacy, and resources back to the County. In addition, the Commissioners’ Office staff seek to maintain and strengthen their skills through professional development, which often requires in-person attendance at conferences and training sessions a few times each year. Supporting this travel ensures Jefferson County remains well-represented and well-equipped to serve its residents. Legal & Statutory RequirementsND costs are shaped by state and federal law, and operational necessities. These obligations restrict flexibility in budgeting. Revenue & Funding ChallengesJefferson County revenues depend on property taxes, sales tax, and state/federal transfers, which fluctuate. Meanwhile, inflation and rising personnel costs create structural imbalances. Key Challenges Going Forward1. Flexibility Constraint: Only 1.3% discretionary.2. Growing Personnel Costs: Rising salaries and benefits. 3. Overruns in ND Accounts.4. Anticipated 2026 Adjustments (reductions, reimbursement changes, consolidations). Conclusion Nearly half of hte BOCC budget is locked in ND costs, with just 1.3% available for discretionary spending. Long-term planning isessential. 001-060 BOCC Narrative Template 2026.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 6.00 6.00 STAFFING Performance Explanation Include graph of indicator and attach photos. Performance Indicators The Commissioners’ Office serves as the central hub for public governance, community engagement, and interagency coordination. Performance can be demonstrated through the breadth of boards, committees, and public processes the office supports. Public Meetings & Outreach:The office coordinates and facilitates hundreds of hours of public meetings annually, ensuring transparency and accessibility for Jefferson County residents. Boards & Committees Supported:Staff provide direct administrative and logistical support to the Office of the Hearing Examiner, the Board of Equalization, the Lodging Tax Advisory Committee, the Housing Fund Board, the Tourism Coordinating Committee, and the Public Infrastructure Fund Board. Operational Reliability:Every meeting, from public hearings to advisory boards, requires staff scheduling, public notice, agenda preparation, records management, and follow-up action. Successful delivery of these tasks ensures compliance with open government requirements and promotes community trust. Community Impact:By enabling these boards and committees to function effectively, the office advances policy decisions, allocates funding, and supports community initiatives that directly affect housing, tourism, infrastructure, and economic development. 001-060 BOCC Narrative Template 2026.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST CO34136 341034 CO HISTORICAL PRESERVATION (6,000) (6,000) CO39700 397125 TR FROM HOTEL/MOTEL - (5,051) Total Revenue (6,000) (11,051) CO51160 100700 LONGEVITY ND 1,000 2,800 CO51160 101000 SALARIES & WAGES ND 536,730 624,184 CO51160 200000 PERSONNEL BENEFITS ND 1,140 2,059 CO51160 200100 OASI ND 40,359 59,591 CO51160 200200 RETIREMENT ND 48,990 43,802 CO51160 200300 MEDICAL INSURANCE ND 64,954 68,505 CO51160 200400 INDUSTRIAL INSURANCE ND 1,674 1,764 CO51160 200500 UNEMPLOYMENT INSURANCE ND 3,087 5,292 CO51160 200550 EMP BENEFIT RESERVE ND 2,692 3,926 Total Salaries & Benefits 700,626 811,923 CO51160 310000 OFFICE AND OPERATING SUPPLIES ND 2,266 2,000 CO51160 350000 OFFICE EQUIPMENT D 1,545 1,500 CO51160 420100 POSTAGE ND 515 500 CO51160 420300 CELL PHONE/PAGER ND 2,060 2,060 CO51160 430000 TRAVEL D 12,154 10,000 CO51160 450108 CARPOOL ND 2,472 7,200 CO51160 480000 REPAIR & MAINTENANCE ND 5,150 7,800 CO51160 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 1,030 2,300 CO51160 490106 IMAGING SVC-HISTORIC DOC ND 11,000 6,000 CO51160 490600 TRAINING, SEMINARS, SCHOOLS D 5,150 4,000 CO59400 610005 CHAMBERS AUDIO EQUIP ND 2,040 - Total Other Expenditures 45,382 43,360 Total Expenditures 746,008 855,283 JEFFERSON COUNTY 2026 ANNUAL BUDGET GENERAL FUND -Board of E ualization FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 8,730.00 I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. SignureofElected Official / Department Head Date / BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET RCW 84.48.010 requires the County legislative authority to form a boardfor the equalization of the assessment of County property. The mission of the Board of Equalization is to ensure the fair and equitable assessment of property in Jefferson County. Goals for FY 2026: 1. Process appeals/petitions in a timely manner.2. Schedule and coordinate hearings and property inspections. 3. Ensure the proper distribution of information to all interested parties.4. Keep an accurate record of Board proceedingsand orders. 5. Treat all manners fairly and impartially. Objectives for FY 2026: 1. Schedule and coordinate all hearings by year end.2. Distribute al Board determination orders within two days of the decision. 3. Approval of meeting minutes within two weeks of meeting. FUND/DEPARTMENT:Board of Equalization 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Jefferson County Board of Equalization (BOE) Budget Summary Budget Overview Discretionary vs. Non-DiscretionaryDiscretionary funds are minimal, covering limited overtime and incidental costs, while nearly all expenditures are non-discretionary, tied to salaries and benefits. Legal & Statutory Requirements RCW 84.48.010 requires the County legislative authority to form a Board of Equalization. This mandate drives the bulk of non-discretionary expenditures, including staffing, administrative support, and compliance with property tax law. Revenue & Funding Challenges The BOE is fully funded through the County’s general fund and does not generate revenue. Rising personnel costs and the limited discretionary share leave little capacity to absorb unexpected expenses. Key Challenges Going Forward1. Resource constraints with limited discretionary funds. 2. Rising personnel costs. 3. Potential increases in property appeals.4. Compliance with RCW requirements regardless of funding challenges. ConclusionThe BOE operates within a highly constrained budget, with 98% of expenditures mandated by law. Support from the County will be essential to maintain fair, timely, and impartial property assessment reviews. Budget Allocation Chart 001-061 BOE Narrative Template 2026.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. Performance Explanation The Board of Equalization plays a critical role in upholding public confidence in Jefferson County’s property tax system by ensuring that all assessments are fair, accurate, and consistent with state law. Each year, the Board reviews and adjudicates property valuation appeals in a timely and impartial manner, scheduling hearings, coordinating site visits when necessary, and distributing written determinations to all parties. Staff support is essential to maintaining accurate records of proceedings, managing communications, and ensuring compliance with statutory deadlines. Performance is measured by the Board’s ability to process appeals within required timeframes, maintain transparency in its proceedings, and treat every petitioner with fairness and respect. By doing so, the BOE safeguards both the integrity of the assessment process and equitable treatment of taxpayers across Jefferson County. 001-061 BOE Narrative Template 2026.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST BE51424 101000 SALARIES & WAGES ND 18,246 6,800 BE51424 200000 PERSONNEL BENEFITS ND 6,226 680 Total Salaries & Benefits 24,472 7,480 BE51424 310000 OFFICE AND OPERATING SUPPLIES ND 670 400 BE51424 420100 POSTAGE ND 279 250 BE51424 430000 TRAVEL D 412 400 BE51424 440000 ADVERTISING ND 176 200 Total Other Expenditures 1,537 1,250 Total Expenditures 26,009 8,730 JEFFERSON COUNTY 2026 ANNUAL BUDGET - Civil Service Commission 062 Civil Service Commission Commissioner Commissioner Commission Secretary Chief Examiner Commissioner JEFFERSON COUNTY FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 ANNUAL BUDGET 2026 Annual Budget Department Request 6,672.00 11,300.00 17,972 (17,972) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. £(U/�� .. �� · Ele�et'(Official / Departm�nt Head �fxjav;ne Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Civil Service Commission increase to your Base Budget Departmental Contact:Sarah Melancon Other Funds use this form if you are requesting an increase in the General Date:8/25/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - CI52110-420100 Postage 300 300 Advertising for Sheriff Deputies, Corrections Officers and Commissioners CI52110-310112 Exams 11,000 11,000 PST testing services for Sheriff Deputies, Sergeants, and Corrections staff - Total Non-Discretionary 11,300 - 11,300 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 11,300 - 11,300 NET GF REQUEST 11,300 - (11,300) BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET RCW 41.14 requires the County legislative authority establish a Civil Service Commission. The Civil Service Commission is avolunteer citizen board that coordinates and administers examinations to establish eligibility lists for employment and promotional positions at the Sheriff's Office. The mission of the CivilService Commission is to establish a merit system of employment for Jefferson County Sheriff's Deputies and other employees of the Sheriff's Office, thereby raising the standards and efficiency of such offices and law enforcement in general. Schedule and coordinate examinations for employment/promotional positions. Maintain current eligibility lists. Investigate appeals in a timely manner. Keep an accurate record of Commission proceedings and orders. Establish and maintain rules and regulations in accordance with RCW 41.14. Treat all matters fairly and impartially. Certify eligible applicants to the Jefferson County Sheriff. Ensure the proper distribution of information to all interested parties. FUND/DEPARTMENT:Civil Service Commission Fund 062 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. RCW41.14 outlines the requirement for a Civil Service Commission for county government. The Jefferson County Civil Service Commission is supported by Human Resources Staff. A Human Resources Analyst acts as the Commission Secretary and the Human Resources Director as the Chief Examiner. Prior to 2024, the Chief Examiner was a volunteer position and the Secretary was County Administrator Office staff. Non-discretionary budget impacts include the•Increase in testing costs for Sheriff Deputies and Sergeants, and Corrections Officers and Sergeants, to ensure the tests are conducted in alignment with industry best practices and the County is recruiting the best applicants for these critical positions. •Research, analysis, development and administration of tests and recruiting for Sheriff's Office Administrative support and Exempt staff. Time required for coordinating the program creates capacity challenges for staff. 001-062 CSC 2026 Narrative.xlsx Page 2 of 3 9/26/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.09 0.09 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. 001-062 CSC 2026 Narrative.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST CI52110 310000 OFFICE AND OPERATING SUPPLIES ND 515 515 CI52110 310112 EXAMS ND 16,356 5,356 CI52110 420100 POSTAGE ND 615 615 CI52110 440000 ADVERTISING ND 186 186 Total Expenditures 17,672 6,672 8/20/2025 HUMAN RESOURCES DEPARTMENT 2026 Board of County Commissioners County Administrator Human Resources Director Human Resources Analyst Human Resources Analyst JEFFERSON COUNTY FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 ANNUAL BUDGET 2026 Annual Budget Department Request 553,028.00 115,810.00 668,838 2026 GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Human Resources increase to your Base Budget Departmental Contact:Sarah Melancon Other Funds use this form if you are requesting an increase in the General Date:8/28/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - HR51810-410000 Professional Services 13,000 13,000 Braun Labor & Employment Law Consulting Contract, to fund total annual cost HR51810-490100 Subscription Service 12,100 12,100 NEOGOV: job advertising, application and recruiting platform HR51810-490004 Subscription Service 185 185 Bodno employee badge maker for safety and security HR51810-490003 Subscription Service 360 360 Adobe Acrobat to edit, organize, edit, comment PDFs HR51810-310000 Office Operating/Supplies 165 165 Paperweights for employee retirements Total Non-Discretionary 25,810 - 25,810 Discretionary HR51810-410000 Professional Services 50,000 50,000 Strategic Initiative - Exempt Salary Survey HR51810-410000 Professional Services 40,000 40,000 Strategic Initiative - Employee Engagement Survey Total Discretionary 90,000 - 90,000 TOTAL EXPENDITURES 115,810 - 115,810 NET GF REQUEST 115,810 - (115,810) BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Human Resources / HR51810 The Human Resources Department is dedicated to building a resilient, inclusive and engaged workforce that reflects the highest values of public service. Through collaboration, integrity and innovation, we support our employees and leaders in delivering exceptional service to our community. Goals of the Department include: •Attracting and retaining talent•Supporting organizational strategy •Promoting Opportunity and Belonging•Ensuring Compliance and Risk Management •Developing Leadship and Skills•Cultivating a Positive CultureIn alignment with the Jefferson County Strategic Plan priority of Organizational Health, objectives include:•Fostering a work environment that attracts and retains a quality workforce•Developing and increasing training and development of supervisors and managers so that leadership and management skills are enhanced•Creating opportunities for cross-department collaboration•Developing and implementing an employee recognition program to recognize outstanding performance of County staff FUND/DEPARTMENT:Human Resources 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. This is the first budget cycle for JeffersonCounty's newly established Human Resources Department. NON-DISCRETIONARY Non-Discretionary Funding provides the HR program the tools to provide excellent service in support of County employees, supporting the strategicplan objective of organizational health. Increases to non-discretionary funding in the 2026 budget request reflect the actual cost of doing business, costs that otherwise had been established and previously were paid through a different organization code. Funding Challenges include:•Increase in cost to subscriptions•Capacity of staff to implement current workload and complete additional initiatives NEW EMPLOYMENT LAW REQUIRING IMPLEMENTATION SSB 5501 Employer Driving License Requirement Effective 7/27/2025•Employers may not require valid Driver's License unless driving essential function of job. •Number of regular Job Descriptions to be updated: 344 HB 1213 Changes to State Paid Family Medical Leave (PFML) Effective 1/1/2026 •Requires employer's pay medical premium for duration of approved leave •Increase in number of employee's taking PFML DISCRETIONARY As identified in the Strategic Plan, initiatives that require additional funding to implement include:•Exempt Position Salary Study •Employee Engagement Survey 001-065 Narrative.xlsx Page 2 of 3 9/26/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 3.38 3.38 2025 2026 Expected Projected 3/1/2026 6/30/2026 STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Implementation of NEOGOV Develop supervisor training program Performance Explanation Include graph of indicator and attach photos. 001-065 Narrative.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST HR51810 100700 LONGEVITY ND - 2,200 HR51810 101000 SALARIES & WAGES ND 293,158 338,450 HR51810 200000 PERSONNEL BENEFITS ND 621 3,759 HR51810 200100 OASI ND 21,987 47,672 HR51810 200200 RETIREMENT ND 26,707 35,179 HR51810 200300 MEDICAL INSURANCE ND 32,699 33,800 HR51810 200400 INDUSTRIAL INSURANCE ND 837 882 HR51810 200500 EMPLOYMENT SECURITY DEPT ND 3,666 7,882 HR51810 200550 EMP BENEFIT RESERVE ND 1,467 3,154 Total Salaries & Benefits 381,142 472,978 HR51810 310000 OFFICE AND OPERATING SUPPLIES ND 3,000 3,000 HR51810 410000 PROFESSIONAL SERVICES ND 61,500 17,000 HR51810 420100 POSTAGE ND 500 500 HR51810 420300 CELL PHONE/PAGER ND 650 650 HR51810 430000 TRAVEL ND 4,000 4,000 HR51810 440000 ADVERTISING ND 400 400 HR51810 450108 CARPOOL ND 500 500 HR51810 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 1,500 1,500 HR51810 490142 HIRE CHK-BACKGROUND CHECKS ND 10,000 10,000 HR51810 490600 TRAINING, SEMINARS, SCHOOLS ND 2,500 2,500 HR51810 490603 COUNTYWIDE TRAINING 40,000 40,000 Total Other Expenditures 124,550 80,050 Total Expenditures 505,692 553,028 JEFFERSON COUNTY 2026 ANNUAL BUDGET GENERAL FUND -Communit Services FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 500.00 500 317,820.00 317,820 (317,320) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. re of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET This fund was established to fund programs through non-profit agencies, including community centers. Allocations to each agency are evaluated each year based on a County-wide needs assessment. Funding for this budget is made through an operating transfer from the General Fund. Continue to operate Community Centers to ensure the continued availability and use for the general public and Jefferson County residents. In Addition, provide funds to the Jefferson County Fair Association for operations at the Jefferson County Fairgrounds. To continue to support Community Centers in Jefferson County. FUND/DEPARTMENT:Community Services 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Jefferson County –Community Services Fund Budget Summary Budget Overview Discretionary vs. Non-DiscretionaryThere are no discretionary funds in this budget. All allocations are contractual or legally required, including RCW-mandated domestic violence prevention funding, community center support (Tri-Area, Quilcene, Brinnon, Port Townsend Senior Center, Gardiner), and Jefferson County Fair funding. Legal & Statutory Requirements Funding includes RCW-required domestic violence prevention support. Community center agreements are set to expire December 31, 2025, with a new RFP planned for 2026. This ensures compliance with public contracting requirements but adds uncertainty in future allocations. Revenue & Funding Challenges Most funds are locked in agreements, leaving little flexibility to adjust mid-year. There will be an RFP issued for themanagement of some community centers. Key Challenges Going Forward1. No Flexibility: 100% of funds are committed to contracts and statutory requirements.2. Agreement Renewals: Expiration of community center agreements in 2025 requires careful planning. 3. Overcommitted Budget: Expenditures exceed revenues. 4. Balancing Community Needs: Cuts could impact food banks, seniors, and domestic violence prevention programs. ConclusionThe Community Services Fund is entirely non-discretionary, supporting essential community services but facing a structural imbalance. Strategic adjustments through the RFP process and review of fair funding will be necessary to align spending with revenues while safeguarding critical services. 001-068 COMM Narrative Template 2026.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. Performance Indicators The Community Services Fund supports essential community programs, facilities, and partnerships that directly impact quality of life across Jefferson County. While the budget is entirely non-discretionary, performance is measured through service delivery, community participation, and compliance with statutory requirements. Community Centers:Through agreements with OlyCAP, the Tri-Area, Quilcene, and Brinnon Community Centers provide gathering spaces, host food banks, and deliver programs that serve hundreds of residents each month. Domestic Violence Prevention (RCW Requirement):Quarterly funding to Dove House supports prevention, advocacy, and survivor services, with impact measured in the number of individuals and families served. Community Engagement:Centers serve as hubs for local meetings, events, and emergency response coordination, ensuring equitable access to public space across the County. Jefferson County Fair:Funding supports annual fair operations, providing cultural, agricultural, and youth development programming for thousands of participants and visitors. Accountability & Compliance:All contracts and agreements are managed to ensure timely distribution of funds, compliance with RCW requirements, and proper reporting from service providers. 001-068 COMM Narrative Template 2026.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST CS34650 346002 CO DV (PREV FUND- CLERK)(500) (500) CS36940 369402 OPIOID STLMNT VIA KITSAP C (259,782) - Total Revenue (260,282) (500) CS55720 410396 OPIOID STL TO DBH 52,682 - CS56550 410113 DV PREVENTION LOCAL RCW ND 618 600 CS57121 410571 SMALL GRANTS PROGRAM D - 10,000 CS57550 490115 CAC COMMUNITY CENTERS ND 184,067 184,067 CS57550 490118 PORT TOWNSEND SENIOR ND 18,279 18,828 CS57550 490119 GARDINER COMMUNITY ND 4,199 4,325 CS57550 490132 JEFFERSON COUNTY FAIR ND 100,000 100,000 Total Expenditures 359,845 317,820 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Total Revenue 20,000.00 Add Total Revenue - Add Form Total Revenue 20,000 Total Expenditures 88,531 Add Total Expenditures - Add Form Total Expenditures 88,531 Net Total (68,531) GENERAL FUND -Coroner (151) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Per RCWs 2.48.200 and36.24.170,prohibits a prosecuting attorney from performing the services of the county coroner when the 2021 amnedments to RCW 36.16.030 went into effect on January 1, 2025. This shifted the responsibility as coroner from the office of the Prosecuting Attorney to a separate office for Coroner. The County retained David Bradley to fulfill this new position. To provide a clear, fair, and transparent investigation and to act with compassionand provide dignity to the families and decedents when investigating deaths, utilizing resources as necessary to provide an accurate cause of death. Continue to developthis new department within the County. FUND/DEPARTMENT:Coroner (151) 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. The office of the Coroner is currently an appointed position.Due the changes the beginning January 2025, this position became separate from the prosecuting attorney. The 2025 year has been an opportunity for the county to understand the implications of hiring a coroner. Fortunately, David Bradley, owner of Koses-Bradley Funeral Home, has stepped up to fulfill this position. For county populations of 40,000 or less, the RCW allows a funeral home director to operate as Coroner. The coroner is responsible for conducting on scene and post mortem investigation to determine and document the cause and manner of death, identify the deceased, and issue death certificates. The coroner also coordinates with law enforcement to gather information at the scene of death and may be required to testify in court. 2025 was the first year the County was required to fund salary and benefits for the position. Now that more is known about the position and what is needed to adequately employ a coroner, the budget is being challenged to increase. The autopsy rate is increasing from $1,500 to $2,000 per case. The coroner does not perform autopsies; these contracted with an outside entity. 001-151 Narrative.xlsx Page 2 of 4 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs Clerk Hire 0.50 Year Coroner Cases Controversial / Homicide / Murder Autopsies 2024 103 3 20 2023 112 1 14 2022 129 3 26 2021 118 3 19 2020 109 2 23 2019 94 3 19 STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. 001-151 Narrative.xlsx Page 3 of 4 9/25/2025 2026 BUDGET Performance Explanation Include graph of indicator and attach photos. 0 20 40 60 80 100 120 140 2024 2023 2022 2021 2020 2019 Coroner Statistics Autopsies Controversial / Homicide / Murder Coroner Cases 001-151 Narrative.xlsx Page 4 of 4 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST CR33606 336004 AUTOPSY COST REIMB (36,472) (20,000) Total Revenue (36,472) (20,000) CR56320 101000 SALARIES & WAGES ND 25,000 18,000 CR56320 200000 PERSONNEL BENEFITS ND 5,000 2,800 Total Salaries & Benefits 30,000 20,800 CR55130 410151 INDIGENT BURIAL SERVICES 2,605.00 1,000 CR56320 310311 OPERATING SUPPLIES D 2,885.00 - CR56320 410108 AUTOPSIES ND 39,131.00 42,000 CR56320 410110 KOSEC FUNERAL HOME ND 14,272.00 12,326 CR56320 410198 PATHOLOGY SERVICES ND 0.00 8,000 CR56320 420300 CELL PHONE/PAGER ND 5,107.00 2,000 CR56320 430000 TRAVEL D 897.00 900 CR56320 450585 HEALTH DEPT - VACCINES D 10.00 10 CR56320 490000 DUES, SUBSCRIPTIONS ND 2,300.00 1,000 CR56320 490600 TRAINING D 524.00 495 Total Other Expenditures 67,731 67,731 Total Expenditures 97,731 88,531 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Total Revenue - Add Total Revenue - Add Form Total Revenue - Total Expenditures 361,790 Add Total Expenditures - Add Form Total Expenditures 361,790 Net Total (361,790) GENERAL FUND -Operating Transfers (261) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Per Resolution 48-0721-25R Sec. I.12, guidance requires all requests for operating transfers will be reviewed and are required to submit in compliance with the General Fund Financial Assistance Policy. The 2026 Preliminary Budget has removed all transfers except those that are required by WA State Taxes collected, MOUs, etc. Provide funding as necessary to funds outside the general fund thatrequire assistance to maintain operations and/or programs. > Reduction in the amount of operating transfers to improve the General Fund cash balance trajectory over the next five years. > Encourage recipients of past transfers to use their existing fund balance to address revenue shortfalls to cover expenditures. FUND/DEPARTMENT:General Fund -Operating Transfers 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Overthe past three years, the General Fund has received revenues that have exceeded expecation, especially in the area of sales tax for the mulitple large state contruction projects in our county (i.e. fish passages, bridges, etc.). Many of these projects are coming to an end in 2025. The expectation for 2026 is a decrease in sales tax and timber revenue. In light of this, there was a decision not to carry forward previous budget levels and was approved by the BoCC. The intent was for the funds requesting assistance from the General Fund to adhere to the General Fund Financial Assistance Policy to fully substantiate the request for funds. 8,000,000 6,000,000 4,000,000 2,000,000 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 202420242025202520262025202720282029 GENERAL FUND 5-YR PROJECTION Ending Fund Balance Recomm Reserve: 15% of Expenditures Revenue Stabilization Reserve Reserved for one-time following year Unreserved Fund Balance Revenue vs Expenditures 001-261 Narrative.xlsx Page 2 of 2 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST OT59700 597027 TR HEALTH DEPT - NURSE ND 63,748 65,661 OT59700 597105 TR OUT - AUDITOR O&M ND 260,438 234,849 OT59700 597108 TR- COOP EXT D 333,080 - OT59700 597109 TR-NOX WD D 4,500 - OT59700 597127 TR TO HEALTH DEPARTMENT D 532,048 - OT59700 597128 TR TO N/R-COUNTY LAKES ND 22,732 - OT59700 597140 TR TO LAW LIBRARY D 8,000 - OT59700 597143 TR TO CMTY DEV (DCD)D 1,265,000 - OT59700 597174 TR TO PARKS & REC D 911,969 - OT59700 597180 TR TO ROADS D 352,285 - OT59700 59727A TR TO HEALTH FOR GIS D 4,388 - OT59700 597320 TR OUT-PH SUBSTANCE ABUSE D 59,495 61,280 OT59700 597506 TRANSFER OUT-INFO SVCS D 93,857 - Total Expenditures 3,911,540 361,790 JEFFERSON COUNTY GENERAL FUND -Non-De artmental FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 ANNUAL BUDGET 2026 Annual Budget Department Request 41,191 41,191 5,944,513.00 5,944,513 (5,903,322) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. re of Elected Official / Department Head BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ORIGINAL BUDGET Budgeted expenditures are expenses incurred for all or a majority of County Departments and are not particular to any one fund or department. To serve the County as a whole with contracts and other expenditures that impact the entire county government while safeguarding public funds. Review and understand expenditures and contracts annually. FUND/DEPARTMENT:NON-DEPARTMENTAL (001-270) 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. The biggest challenge is to weigh the impact of contracts, expenditures on the budget and the projects of the county commissioners that they deem most important based on community feedback. Each of our commissioners endeavor to serve their districts well and are most in tune with the communities they serve. Beginning in 2025, preparing for the 2026 Budget, the totality of contracts paid by non-departmental were reviewed by the BoCC in public session. This proved to be a beneficial discussion of the contract's impact between the board and staff. This has now been adopted as part of our budget process to review annually. 001-270 Narrative.xlsx Page 2 of 2 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST ND32199 321003 HUMANE SOCIETY LICENSE FEE (13) (13) ND33601 336002 PUBLIC DEF FUNDING - STATE (32,471) (32,000) ND36200 362011 LEASE PAYMENT BRINNON (9,178) (9,178) Total Revenue (41,662) (41,191) ND51120 410053 ANIMAL CONTROL FACILITY ND 72,159 24,153 ND51120 410168 HEARING EXAMINER ND 25,000 25,000 ND51120 440000 ADVERTISING ND 3,000 4,000 ND51120 490135 CODIFICATION & MISC.ND 3,475 4,000 ND51160 490136 WA ST ASSOC COUNTIES- MISC ND 40,000 28,000 ND51160 490137 WA ASSOC-COUNTY OFFICIALS ND 9,134 9,199 ND51160 490138 NO OLY PENINSULA RC&D DUES D 26,000 25,000 ND51160 490140 CO ADMIN-HOOD CANAL COUNCIL D 10,000 10,000 ND51160 490141 PROPERTY TAX-COUNTY PARCELS ND 10,000 10,000 ND51170 410000 PROF SVCS - LOBBYING ACTIVITY D 72,000 50,000 ND51221 410056 INVESTIGATIVE SOCIAL WORK ND 95,000 109,600 ND51221 410059 PUBLIC DEFENDER ND 962,493 950,427 ND51221 460104 MISCELLANEOUS CLAIMS ND 2,575 2,575 ND51423 410057 STATE AUDITOR (SAO)ND 106,000 100,000 ND51489 490107 AUDITOR'S FILING FEES ND 137 2,000 ND51660 490150 FACILITIES MANAGEMENT ND 1,296,665 1,254,682 ND51790 410204 EMPLOYEE RECOGNITION PROGRAM - 10,000 ND51820 490152 PROP MGMT-CHICKADEE FORESTRY D 77,250 77,250 ND51830 410058 COURT APPOINTED ATTORNEY ND 70,000 70,000 ND51830 460101 RISK POOL - PROPERTY INS ND 63,906 83,078 ND51880 410000 PROF SVC - IT SVCS (GF FUNDED)ND 18,666 - ND51880 420500 INTERFUND INFO SERVICES ND 1,743,860 1,900,249 ND51880 490050 VIRTUAL MEETINGS SUBSCRIPTION D 6,595 6,600 ND51890 310000 OFFICE AND OPERATING SUPPLIES D 5,000 5,000 ND51890 410000 PROFESSIONAL SERVICES D (998) 20,000 ND51890 460102 RISK POOL-LIABILITY INS ND 154,107 200,340 ND51890 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 6,133 2,000 ND51890 490139 COUNTY P.O. BOX RENTAL ND 411 420 ND51900 460103 INSURANCE - CLAIMS ND 20,000 20,000 ND52220 410112 911 DISPATCH ND 698,000 718,940 ND52230 410520 SWCA - WILDFIRE PLAN D 100,000 50,000 ND53170 490143 OLY AIR POLLUTION ATHRTY D 21,500 22,000 ND55730 411123 THE PRODUCTION ALLIANCE D 50,000 50,000 ND55870 410000 PROF SVC - ECONOMIC DEVELPMNT D 182,935 100,000 ND56540 565406 EMERGENCY SHELTER D 85,500 - Total Expenditures 6,036,503 5,944,513 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 759,670 Budgeted Revenue 3,601,032 Add Total Revenue - Add Form Total Revenue 3,601,032 Budgeted Expenditures 3,839,782 Add Total Expenditures - Add Form Total Expenditures 3,839,782 Estimated Endng Balance 520,920 Fund 123 Grants Management I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET This fund was established in 1994 to maintain grants in a central location. The County administers grants in a decentralized process, each fund managing their own grants. Grant funds and specific projects are overseen by the Grants Admininistrator in this fund. Continue to seek out grant funding opportunities and administer grants in compliance with state and federal laws. Continue to provide oversight and training countywide related to state and federal funding. Maintain the County's grant policy. Improve documetation to provide internal controls and compliance that includes subreceipient monitoring. FUND/DEPARTMENT:GRANTS MANAGEMENT 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Currently grants being serviced by this fund are as follows:American Rescue Plan ( ARPA)Community Development Block Grant (CDBG) -Subrecipient: Olympic Community Action Programs (OlyCAP) Community Development Block Grant, General Purpose -Subrecipient: YMCA Early Childhood Learning CenterUSDA Congressional Funding -Subrecipient: YMCA Early Childhood Learning Center 123 GRANTS MGMT Narrative Template 2026.xlsx Page 2 of 2 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12333110 331001 FED DIR CONGRESS GR - YMCA (1,375,000) (1,375,000) 12333314 333024 CDGB GP GRANT - YMCA (2,000,000) (1,976,032) 12333314 333123 CDBG PUBLIC SERVICES GRANT (350,000) (250,000) Total Revenue (3,725,000) (3,601,032) 12351863 518064 ARPA DIST TO OTHERS (1X)180,000 - 12355720 410000 PROFESSIONAL SERVICES 350,000 250,000 12356700 410427 YMCA EARLY CHILDHOOD LEARNING 3,375,000 3,351,032 12359700 597180 TR TO ROADS 100,000 - 12359700 597405 TRANSFER OUT-TRI AREA SEWER 696,935 238,750 Total Expenditures 4,701,935 3,839,782 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 650,053 Budgeted Revenue 680,000 Add Total Revenue - Add Form Total Revenue 680,000 Budgeted Expenditures 915,051 Add Total Expenditures - Add Form Total Expenditures 915,051 Estimated Endng Balance 415,002 Fund 125 Hotel / Motel I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET Revenue reflects 2% "basic" as a credit against 6.5% state sales tax, 2% "special" tax levied locally, interest on amounts held at DOR until dibursement, and 1% Administrative fee from DOR. The sales tax collected is for room rentals reported in the unincoporated areas of Jefferson County. The budget for use of these funds is developed by the Lodging Tax Advisory Committee (LTAC), consisting of the County and partners in collaboration with Jefferson County Treasurer. This fund's balance is invested by the Treasurer which has resulted in an additional revenue stream for investment interest. This fluctuates with the economy and set interest rates. The mission is to promote tourism in Jefferson County, including overnight lodgingand recreational activities. Bolsterthe tourism economy in Jefferson County. FUND/DEPARTMENT:HOTEL/MOTEL 2026 Annual Budget SUMMARY Key Funding Service Issues Funding levels gene rated by this tax are subject to the economic conditions in the nation, State and Olympic Peninsula. Funding relys on Hotel/Motel Lodging Tax and Transient Rental Tax. Therefore tourism is key to funding awards that promote tourism. Historical data is available in the chart. below.. 125 HOTEL MOTEL Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs 2026 Projected Staffing Explanation STAFFING PERFORMANCE INDICATORS Performance Explanation BoCC staff administer this fund and receive a transfer of $5,051 to compensate for salaries and benefits. 15 Awards totaling $782,912 for the 2025 Budget. At the time of the 2026 Preliminary Budget, LTAC approved $900,000 available for the 2025 RFP cycle for 2026 awards. 125 HOTEL MOTEL Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12531331 313005 HOTEL/MOTEL LODGING (330,750) (330,000) 12531331 313006 TRANSIENT RENTAL (STADIUM-22%)(330,750) (330,000) 12536111 361100 INVESTMENT INTEREST (20,000) (20,000) Total Revenue (681,500) (680,000) 12555730 411110 CONTINGENCY 10,000 10,000 12559700 597060 TR TO COUNTY ADMNISTRATOR - 5,051 12559700 597174 TR TO PARKS & REC 50,000 - 12559999 599997 RFP BUDGET 131,935 900,000 Total Expenditures 191,935 915,051 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 19,655 Budgeted Revenue 52,910 Add Total Revenue - Add Form Total Revenue 52,910 Budgeted Expenditures 65,000 Add Total Expenditures - Add Form Total Expenditures 65,000 Estimated Endng Balance 7,565 Fund 130 Mental Health I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET Two itemsare currently funded out of this fund that receives revenue from property and timber taxes. The two items are RSAT Grant match for corrections and a transfer to Public Health. Impact the mental health of our community for persons that have health issues. FUND/DEPARTMENT:MENTAL HEALTH 2026 Annual Budget SUMMARY Key Funding Service Issues Currently the expenditures are more than revenue which will eventually require this to be reviewed in coming years. 130 MENTAL HEALTH Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs 2026 Projected Performance Explanation Staffing Explanation STAFFING PERFORMANCE INDICATORS No staff are paid directly from this fund. The RSAT grant match is funded and the Public Health transfer provices mental health education and outreach to the community. 130 MENTAL HEALTH Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 13031110 311000 REAL & PERS PROPERTY TAXES (55,000) (50,000) 13031113 311100 PILT-STATE & LOCAL - (1,000) 13031720 317000 LEASEHOLD EXCISE TAX (425) (300) 13031740 317100 TIMBER EXCISE TAX (TAV)(2,200) (1,000) 13036140 361120 INTEREST ON DNR TIMBER LEASES - (10) 13036250 362600 DNR TIMBER LEASES BARS 3350235 - (100) 13039510 395000 TIMBER SALES DNR BARS 3350234 (1,750) (500) Total Revenue (59,375) (52,910) 13056400 410158 RSAT AGR-BELIEVE IN RECOVERY 40,000 40,000 13059700 597127 TR TO HEALTH DEPARTMENT 25,000 25,000 Total Expenditures 65,000 65,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 1,408 Budgeted Revenue 50 Add Total Revenue - Add Form Total Revenue 50 Budgeted Expenditures - Add Total Expenditures - Add Form Total Expenditures - Estimated Endng Balance 1,458 Fund 135 Jefferson County Drug Fund I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 13536111 361100 INVESTMENT INTEREST (100) (50) Total Revenue (100) (50) JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 37,688 Budgeted Revenue 27,000 Add Total Revenue - Add Form Total Revenue 27,000 Budgeted Expenditures 13,200 Add Total Expenditures - Add Form Total Expenditures 13,200 Estimated Endng Balance 51,488 Fund 141 Trial Court Improvement I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET This fund was established in 2006 pursuant to Resolution No. 55-05. The mission is to make funds available to the Courts for courtroomimprovements and to fund court bailiff salaries/benefits. Continue to make improvements to District and Superior Court facilities, staffing, programs or services. FUND/DEPARTMENT:TRIAL COURT IMPROVEMENT 2026 Annual Budget SUMMARY Key Funding Service Issues The Board sets this budget with input from the Superior Court and District Court. This funds helps fund bailiffs and courtroom improvements. 141 TRIAL COURT Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs 2026 Projected Performance Explanation Staffing Explanation STAFFING PERFORMANCE INDICATORS 141 TRIAL COURT Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14133601 336024 MUNICIPAL CT JUDGE SALARY-ST (27,000) (27,000) Total Revenue (27,000) (27,000) 14151241 480000 REPAIR & MAINTENANCE 4,200 4,200 14159700 597080 TR TO DIST CT 4,500 4,500 14159700 597240 TR TO SUP CT 4,500 4,500 Total Expenditures 13,200 13,200 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 5,254 Budgeted Revenue 150 Add Total Revenue - Add Form Total Revenue 150 Budgeted Expenditures 50 Add Total Expenditures - Add Form Total Expenditures 50 Estimated Endng Balance 5,354 Fund 147 Federal Forest Title III I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET Funds received under FederalForest Title III have varioususes. Board of County Commissioners have opted to use these funds for a Wildfire Protection Plan. Utilize these funds for a Wildfire Protection Plan and other uses as directed by the Board of County Commissioners. Complete the WPP in2026. FUND/DEPARTMENT:FEDERAL FOREST TITLE III 2026 Annual Budget SUMMARY Key Funding Service Issues 147 FOREST TITLE Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs 2026 Projected Performance Explanation Staffing Explanation STAFFING PERFORMANCE INDICATORS No staff are associated with this project. 147 FOREST TITLE Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14733210 332001 PYMT N LIEU- F F TITL III (20,000) - 14736111 361100 INVESTMENT INTEREST (500) (150) Total Revenue (20,500) (150) 14751420 514200 TREASURER FINANCIAL SVCS FEES 50 50 Total Expenditures 50 50 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 585,067 Budgeted Revenue 955,596 Add Total Revenue - Add Form Total Revenue 955,596 Budgeted Expenditures 1,300,000 Add Total Expenditures - Add Form Total Expenditures 1,300,000 Estimated Endng Balance 240,663 Fund 148 Affordable Housing I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET This fund receives sales tax, SHB 1590 1/10th of 1%, additional use tax to fund efforts to increase the supply of affordable housing. Also funds are received from the City of Port Townsend as they do not have an affordable housing program. The fund has also benefited from higher interest rates. In past years, recording fees were also a source of revenue, however, this was discontinued by WA State Legislature and completely diverted to benefit the unhoused. The mission is to help increase the availability of affordable housing, including workforce housing. Continue to fund local projects for Affordable Housing. FUND/DEPARTMENT:AFFORDABLE HOUSING 2026 Annual Budget SUMMARY Key Funding Service Issues The Housing Fund Board consisting of a few members of the community, a county commissioner and a city councilperson. This board meets regualarly and has a request for proposals each year to award funds for affordable housing projects. HB 1590 revenue collected is restricted for purposes such as constructing or acquiring affordable housing, acquiring land for these purposes, or funding behavioral health-related facilities and services. 148 AFFORDABLE HOUSING Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs 2025 Awards 660,000 45,000 95,000 145,000 50,000 265,000 30,000 110,000 Staffing Explanation STAFFING PERFORMANCE INDICATORS HUGGING TREE LEG-CASA COLLINA DOVE HOUSE-KEARNEY BLK HUB OLYMPIC HSG TRUST-DUNDEE HILL Performance Explanation CASWELL BROWN (OLYCAP) HABITAT FOR HUMANITY OLYCAP HAINES ST COTTAGES DOVE HOUSE - EMER SHELTER BAYSIDE HSG-WOODLEY RENT SUBS No staff are being paid although BoCC staff administrate this fund. The 2026 Request for Proposals budget is $1,300,000. 148 AFFORDABLE HOUSING Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14831325 313250 SALES TX 1/10 OF 1% SHB 1590 (738,000) (880,000) 14831327 313271 SUPP HOUSING-SALES USE TAX (62,000) (40,000) 14831327 313272 SUPP HOUSING - CITY SALES TAX - (20,596) 14836111 361100 INVESTMENT INTEREST (15,000) (15,000) Total Revenue (815,000) (955,596) 14855150 518065 CASWELL BROWN (OLYCAP)660,000 - 14855150 551500 HABITAT FOR HUMANITY 45,000 - 14855150 551501 OLYCAP HAINES ST COTTAGES 95,000 - 14855150 551502 DOVE HOUSE - EMER SHELTER 145,000 - 14855150 551516 BAYSIDE HSG-WOODLEY RENT SUBS 50,000 - 14855150 551517 HUGGING TREE LEG-CASA COLLINA 265,000 - 14855150 551518 DOVE HOUSE-KEARNEY BLK HUB 30,000 - 14855150 551519 OLYMPIC HSG TRUST-DUNDEE HILL 110,000 - 14859999 599997 RFP BUDGET - 1,300,000 Total Expenditures 1,400,000 1,300,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 70,378 Budgeted Revenue 372,961 Add Total Revenue - Add Form Total Revenue 372,961 Budgeted Expenditures 328,961 Add Total Expenditures - Add Form Total Expenditures 328,961 Estimated Endng Balance 114,378 Fund 149 Homeless Housing I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET This fund uses recording fee revenue and SB5386 sales tax to fund efforts to reduce homelessness and provide homeless housing. The Housing Fund Board, members consisting of County staff and partners, provides awards from applications made by entities providing services to the homeless population in Jefferson County. To fund local housing providers to provide shelter and services for the unhoused in our community. Continue the Emergency Shelter for as long as needed in 2026 while awaiting a new congregate shelter construction. Also continue to provide shelter for the unhoused as it relates to domestic violence and mental health. FUND/DEPARTMENT:HOMELESS HOUSING 2026 Annual Budget SUMMARY Key Funding Service Issues Funding is primarily from recording documents with the Auditor. However, due to the downturn of the housing economy, the State has provided a grant address the shortfall to enable providers to continue the work addressing the unhoused. 149 HOMELESS HOUSING Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs 2025 Awards BAYSIDE HOUSING-TINY 55,000 PFEIFFER HOUSE/OWL 360 100,000 WINTER WELCOMING SHELTER 10,000 BAYSIDE EMERGENCY SHELTER 250,000 STAFFING PERFORMANCE INDICATORS Performance Explanation Staffing Explanation No staff are paid salary from this fund. The amount available for Request for Proposals for the 2026 Budget year is set for $160,000. The DRF Grant from the State will fund the Emergency Shelter operations through the 1st quarter of 2026. 149 HOMELESS HOUSING Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14933404 334091 WA DOC DRF GRANT (86,377) (168,961) 14934127 341149 HOUSING SURCHARGE COUNTY (200,000) (200,000) 14936111 361100 INVESTMENT INTEREST (5,000) (4,000) Total Revenue (291,377) (372,961) 14955150 551508 BAYSIDE HOUSING-TINY 55,000 - 14955150 551511 PFEIFFER HOUSE/OWL 360 100,000 - 14956540 565405 WINTER WELCOMING SHELTER 10,000 - 14956540 565406 BAYSIDE EMERGENCY SHELTER 100,000 168,961 14959999 599997 RFP BUDGET - 160,000 Total Expenditures 265,000 328,961 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 228,445 Budgeted Revenue 53,920 Add Total Revenue - Add Form Total Revenue 53,920 Budgeted Expenditures 66,500 Add Total Expenditures - Add Form Total Expenditures 66,500 Estimated Endng Balance 215,865 Fund 155 Veterans Relief I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET This fund provides emergency relief for indigent veterans and their families per RCW 73.08 and is administered BoCC staff by agreement with the Jefferson County Service Officers Association. The mission is to provide emergency assistance to veterans in recognition of the service they provided for our Country. 1.Work with Service Officers to provide information to applicants and to coordinate appointments. 2. Provide information on the number and amounts of applications received and approved.3. Work with Service Officers Association to set budget. FUND/DEPARTMENT:VETERAN RELIEF FUND 2026 Annual Budget SUMMARY Key Funding Service Issues Commissioners' Office staff provide support to the Veterans Service Officers as they evaluate claims for Veterans benefits and interacts wth veterans with needs within our community. 155 VETERAN Narrative Template 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs 2025 2025 Assistance Projected Performance Explanation Staffing Explanation STAFFING PERFORMANCE INDICATORS 155 VETERAN Narrative Template 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 15531110 311000 REAL & PERS PROPERTY TAXES (45,550) (45,550) 15531720 317000 LEASEHOLD EXCISE TAX (300) (300) 15531740 317100 TIMBER EXCISE TAX (TAV)(2,500) (1,500) 15536111 361100 INVESTMENT INTEREST (7,000) (6,000) 15536140 361120 INTEREST ON DNR TIMBER LEASES - (20) 15536250 362600 DNR TIMBER LEASES BARS 3350235 - (50) 15539510 395000 TIMBER SALES DNR BARS 3350234 - (500) Total Revenue (55,350) (53,920) 15556520 101000 SALARIES & WAGES ND 11,165 5,000 15556520 200000 PERSONNEL BENEFITS ND 3,495 1,500 Total Salaries & Benefits 14,660 6,500 15556520 410000 VETERANS' SERVICES 50,000 60,000 Total Other Expenditures 50,000 60,000 Total Expenditures 64,660 66,500 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 1,668,028 Budgeted Revenue 850,000 Add Total Revenue - Add Form Total Revenue 850,000 Budgeted Expenditures 2,117,767 Add Total Expenditures - Add Form Total Expenditures 2,117,767 Estimated Endng Balance 400,261 Fund 306 Public Infrastructure Fund (PIF) I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET Per RCW Chapter 82.14.370(1), this funding can only be used for purposes including, but not limited to, the cost of acquisition or operation of public facilities or to pay or secure the payment of all or any portion of general obligation bonds issued for such purposes. There is a PIF Board consisting of County, Port of Port Townsend, and City of Port Townsend staff. The PIF Board makes recommendations to the Board of County Commissioners to approve projects and funding. Utilizefunding to address public infrastructure projects that would not be able to proceed without this funding. Continue the good work already started for major public infrastructure projects already in progress. FUND/DEPARTMENT:PUBLIC INFRASTRUCTURE FUND (PIF) 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Currently there are on-going projects that are still in the process that have previously been awarded. There will not be an Request for Proposals (RFP) in 2026. 306 PIF Narrative.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 2025 2026 Expected Projected EDC Team Jefferson 100,000 100,000 SIMS WAY GATEWAY (2021 1M, 2023 300K) 300,000 1,000,000 QUILCENE COMPLETE STREETS -302,767 JCIA ECO-INDUSTRIAL PARK 836,641 GLEN COVE PROJECT (unbudgeted 2025; deferred to 2026)250,000 LAWRENCE ST COMPLETE STS 160,591 PHUGA Sewer (on-going) 325,000 325,000 PUD Quilcene Water Supply 140,000 1,722,232 2,117,767 STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. Total 306 PIF Narrative.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 30631318 313004 DISTRESSED COUNTY SALES TX (775,000) (800,000) 30636111 361100 INVESTMENT INTEREST (60,000) (50,000) Total Revenue (835,000) (850,000) 30655870 410905 EDC 100,000 100,000 30655870 410906 SIMS WAY GATEWAY 1,300,000 1,000,000 30655870 410907 QUILCENE COMPLETE STREETS 302,767 302,767 30655870 410908 GLEN COVE FEASIBILITY STUDY - 250,000 30655870 410909 JCIA ECO-INDUSTRIAL PARK 811,641 - 30655870 410910 LAWRENCE ST COMPLETE STS 160,591 - 30655870 410911 PUD QUILCENE WATER SUPPLY - 140,000 30659700 597405 TRANSFER OUT-TRI AREA SEWER 325,000 325,000 Total Expenditures 2,999,999 2,117,767 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 173,857 Budgeted Revenue 100,000 Add Total Revenue - Add Form Total Revenue 100,000 Budgeted Expenditures 100,000 Add Total Expenditures - Add Form Total Expenditures 100,000 Estimated Endng Balance 173,857 Fund 502 Risk Management Reserve I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET This internal service fund maintains a reserve to pay claims againsg the County that may or may not be covered under the Washington Counties Risk Pool insurance. The mission is to manage risk, claims and lawsuits. Monitor insurance covereage, self-insurance, deductible, reserves, and loss prevention, for the sount management of Risk. FUND/DEPARTMENT:RISK MANAGEMENT RESERVE 2026 Annual Budget SUMMARY Key Funding Service Issues Thereare no key funding issues as this is an internal service fund primarly to pay insurance, settlement claims. The Chief Accountant semi-annually reviews claims and does a journal entry from the fund responsible for the claim, reimbursing this fund for the claim. 502 RISK MGMT RESERVE Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 Annual Budget 2026 Request FTEs Staffing Explanation STAFFING PERFORMANCE INDICATORS Performance Explanation No staff are paid directly from this fund. Claims very year to year. This chart shows the amount of claims and numbr claims for four years. These are claims that are paid by county departments that are below our insurance risk pool deductible of $25,000. 0 2 4 6 8 10 12 0 20000 40000 60000 80000 100000 2024 2023 2022 2021 Insurance Risk Claims Total Claims Amount No. of Claims 502 RISK MGMT RESERVE Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 50234814 348052 INTERFUCLAIMS REIMB (150,000) (100,000) Total Revenue (150,000) (100,000) 50251478 460103 INSURANCE - CLAIMS 70,000 70,000 50251900 460107 RISK MITIGATN RELATED EXPENSE 50,000 30,000 Total Expenditures 120,000 100,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 1,255,446 Budgeted Revenue 420,000 Add Total Revenue - Add Form Total Revenue 420,000 Budgeted Expenditures 336,700 Add Total Expenditures - Add Form Total Expenditures 336,700 Estimated Endng Balance 1,338,746 Fund 505 Employee Benefit Reserve I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET This internal service fund provides funding to pay for the Employee Assistance Program, the LEOFF 1 retiree medical expenses (RCW 41.26) and for employee retirement cash out expenditures to the State Department of Retirement Systems. Funding for these costs is from a monthly contribution from each County fund with employees. Continue to work with the LEOFF 1 Disability/Retirement Board to set policies for medical expenditures that meet the needs of the members and the County. Provide the LEOFF Board with information on total expenditures. FUND/DEPARTMENT:EMPLOYEE BENEFIT RESERVE ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 50534870 348060 INTERFUCONTRIBUTION-EMPLOYER (125,000) (125,000) 50534870 348061 EMPLOYE BENEFIT RESV-UNEMPL (230,000) (250,000) 50536110 361100 INVESTMENT INTEREST (45,000) (45,000) Total Revenue (400,000) (420,000) 50551721 410087 DRS CLAIMS 15,000 15,000 50551721 410088 OTH POST-RETIREMENT CST/LEOFF 60,000 60,000 50551721 410089 OASI DRS CONTRACT 200 200 50551721 410090 SEC 125 ADMINISTRATION FEES 2,500 2,500 50551721 410099 EMPLOYEE ASSISTANC PROGRAM 6,000 6,000 50551721 410152 HEALTH INSURANCE MISC - 5,000 50551761 410092 L&I ADMIN COSTS (QTRLY)28,000 28,000 50551778 410094 UMEMPLOYMENT CLAIMS PROCESSING 20,000 20,000 50559700 597505 TR-POST EMP PAYOUT $1,000 200,000 200,000 Total Expenditures 331,700 336,700 2026 PRELIMINARY BUDGET REQUEST EMERGENCY DEPARTMENT DEM Org Chart FY26 – Asterisk* denotes a part-time, grant-funded clerk hire. Willie Bence Director Keppie Keplinger Public Information Officer* Dave Codier EOC Supervisor* Brad Brooks Planning Coordinator* John Ebner Logistics Coordinator* Elena Bary Program Coordiantor JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 57,385.00 57,385 345,262.00 10,131.00 355,393 (298,008) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. w� September 2nd, 2025 Signature of Elected Official / Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:DEM increase to your Base Budget Departmental Contact:Willie Bence Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - - - - Total Non-Discretionary - - - Discretionary EM52510 TRAVEL 10,131.00 10,131 Funds for EOC training/credentialing - - Total Discretionary 10,131 - 10,131 TOTAL EXPENDITURES 10,131 - 10,131 NET GF REQUEST 10,131 - (10,131) 2026 Budget Narrative Template 2026 Page 1 of 9/2/2025 2026 BUDGET BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 Budget Narrative Template 2026 Page 2 of 9/2/2025 2026 Budget Narrative Template 2026 Page 3 of 9/2/2025 SUMMARY Key Funding and Expenditure Challenges Instructions: Include non-discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. 2026 Budget Narrative Template 2026 Page 4 of 9/2/2025 2026 Budget Narrative Template 2026 Page 5 of 9/2/2025 2025 2026 STAFFING Current Request Full Time Employees FTEs 3.60 3.60 PERFORMANCE INDICATORS Include statistical information or graph accomplishments. 2025 2026 Expected Projected 2026 Budget Narrative Template 2026 Page 6 of 9/2/2025 Performance Explanation Include graph of indicator and attach photos. ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST EM33397 333004 EMPG (28,025) (25,185) EM33397 333005 HSR2-1 EODEV PLAN E17-063 (32,006) (32,200) Total Revenue (60,031) (57,385) EM52510 100700 LONGEVITY ND 600 600 EM52510 101000 SALARIES & WAGES ND 230,625 242,507 EM52510 200000 PERSONNEL BENEFITS ND 6,224 6,130 EM52510 200100 OASI ND 13,017 18,810 EM52510 200200 RETIREMENT ND 15,830 13,831 EM52510 200300 MEDICAL INSURANCE ND 20,559 21,431 EM52510 200400 INDUSTRIAL INSURANCE ND 558 588 EM52510 200500 UNEMPLOYMENT INSURANCE ND 2,172 3,062 EM52510 200550 EMP BENEFIT RESERVE ND 870 1,225 EM52510 310000 OFFICE AND OPERATING SUPPLIES D 8,197 8,197 Total Salaries & Benefits 298,652 316,381 EM52510 420000 COMMUNICATIONS D 1,314 1,200 EM52510 420025 VEHICLES D 2,625 2,625 EM52510 430000 TRAVEL D 3,827 10,042 EM52510 480000 REPAIR & MAINTENANCE D 10,930 10,930 EM52510 490109 SPECIAL PROJ HRS2 & EMPG ND 10,185 4,084 Total Other Expenditures 28,881 28,881 Total Expenditures 327,533 345,262 2026 PRELIMINARY BUDGET REQUEST DISTRICT COURT THERAPEUTIC COURTS CASE MANAGMENT Mindy Walker, Judge Brian Gleason District Court Probation Administrator Erin Kennedy Probation Officer II Tracy Lake Probation Officer II Leann Dotson Deputy Court Administrator Vacant Lead Judicial Support Specialist II Ann Kolbe Judicial Support Specialist I / Jury Manager Sherry Bulliman Judicial Support Specialist II Mechelle Nisbet Judicial Support Specialist II Andy Stern Judicial Support Specialist I Brian Gleason District Court Administrator Rebecca Marriott Therapeutic Court Coordinator Therapeutic Court Assistant (to be filled) Shared with Judge Mack Superior Court Eleida Burns Therapeutic Court Peer Support Specialist JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Total Revenue 443,750 Add Total Revenue - Add Form - Total Revenue 443,750 Total Expenditures 1,257,164 Add Total Expenditures - Add Form 9,850.00 Total Expenditures 1,267,014 Net Total (823,264) GENERAL FUND -District Court I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. _____Brian Gleason __________________________________________September 2, 2025_________________ Signature of Elected Official / Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:District Court increase to your Base Budget Departmental Contact:Brian Gleason Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - DC51240 480000 REPAIR & MAINTENANCE x 9,500 9,500 yearly subscription fees for Zoom and JAVS - Court Recording Equipment DC52330 490151 Probation Case Mgmt Sub 350 350 rising cost of yearly subscription - Total Non-Discretionary 9,850 - 9,850 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 9,850 - 9,850 NET GF REQUEST 9,850 - (9,850) District Court used to pay these out of other line items but was always falling short to meet the yearly maintenance fees and rising costs yearly for each of the subscription models. BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Jefferson County District Court and Adult Probation Services including Behavioral Health Court Jefferson County District Court is committed to providing equal justice for all persons. We provide just and expeditious resolution of legal matters. We aim to provide courteous and equal treatment to all in an atmosphere of mutual respect and dignity while maintaining the independence of the judiciary. Adult Probation services help create a safe community by monitoring and holding adult misdemeanant offenders responsible for their behavior and actions, curtailing recidivism and fostering long-term positive change in those individuals under our supervision. We also provide outreach and resources to those individuals under our supervision to help them re-engage in our local community and plan for a more positive and successful future. Goals: 1.Continue to improve on our virtual services currently used for our daily court operations. Collaborate with Law and Justice Partners and county agencies to improve our efficiency as a court. 2.Prepare and adopt the new case management system, Odyssey, from the Administrative Office of the Courts. This will require extra trainings and staff time to prepare for the go-live event. May have impacts to all Justice Partners and other county agencies as we learn all of the new processes with the system. 3.Utilize our electronic records management system for court records to reduce the need to use the Records Center for storage and retention of paper records. 4.Increase our electronic records utilization to allow for e-filing by our Justice Partners and the general public and accelerate the distribution of signed electronic records back to the filer. 5.Expand the number of participants eligible for our Behavioral Health Court treatment program by reaching out to Justice Partners to reduce our jail population and allow first time offenders in Superior Court to have access to our services. FUND/DEPARTMENT:District Court 6.Continue to provide either in person or virtual training to Court and Probation staff to improve services to the citizens of Jefferson County and adopt best practices in the areas of supervision of misdemeanants in our community. 7.Finalize the upgrade the Jury Management Systems to an online format which will allow for greater accessibility and interaction with prospective jurors. Continue to capture Juror Demographic information to increase transparency in our jury pools and use any data to help increase jury diversity. 8.Finalize all identified Blake related cases orders and submit findings to the Administrative Office of the Courts for 3rd party refunds. Collaborate with Justice Partners to perform outreach to affected Blake individuals who are owed refunds and provide technical assistance to those parties. 001-080 Distrct Court 080 Narrative.xlsx Page 2 of 4 9/25/2025 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Jefferson County District Court continues to experience the slow growth and restrictions that has touched all courts across the State. District court is in recovery mode from the changes that COVID-19 brought to the criminal justice system. Civil enforcement actions for debts incurred before and during the pandemic are still slow and ongoing. Many law suits were put on hold and have new requirements to follow in relation to changing legislation and the agencies understanding that people are still trying to recover financially from the pandemic. Law enforcement staffing fluctuations are still a direct impact on the District Court filings and work load. We are starting tosee a slow increase in these numbers as law enforcement agencies bring on new staff, but we still are lower than before. District Court is still experiencing an increase in the number of citizens who require fee waivers and other accommodations due to financial hardship. Many of the individuals that interact with the Court have continued to feel the impacts of the pandemic, rising cost of living, hour reduction at their jobs or unemployment and inflation. Individuals are applying for public defenders for criminal cases and fee waivers for civil filings at a greater rate. As a result of the determination of indigency and changes in law, these individuals are not eligible for most of the state costs that could be imposed. Our probation department is feeling the impacts of these changes as well. Many of our clients are having to wait longer for services at treatment agencies and are not able to quickly receive the support that they need to address the various issues that brought them to the Court’s attention. This has increased complications for individuals facing criminal charges and the length of time between the filing of a case and disposition. It was previously reported that the Blake ruling and subsequent bills would have a strong impact on the court. We are proud to say that we are one of the few courts that have processed and submitted the financial declarations to the State for the Blake affected individuals. We have now pivoted in our efforts from processing the paperwork to notifying those individuals about their pending refunds. Court staff have been invited onto a state wide task force to help address the Blake ruling and help provide training, outreach and support as other courts attack this large effort. Despite all of these challenges, District Court continues to make strides toward increased accessibility to citizens of Jefferson County. We continue to operate and offer virtual hearings to court participants for almost every type of hearing held in District Court. This valuable toolincreases participation and appearances in Court. This allows greater access and flexibility to our Jefferson County residents as well as out of county/state individuals who wish to appear for a hearing. In particular, we have seen improved attendance from individuals coming to court for a traffic violation for whom driving from more rural areas of the county would create a financial hardship. A significant portion of our legal counsel appear via the Zoom platform of our hearings. By increasing our ability to hold virtual hearings for individuals needing interpreter services, District Court has been able toapply and fully spend down the Language Access and Interpreter Reimbursement Program Interagency Agreement with the Administrative Office of the Courts. By utilizing the Zoom platform has allowed District Court to increase the availability of court interpreters and the languages offered, increasing court access to court proceedings. Approximately 90% of our court interpreters appear virtually for our court hearings. Each year we have been selected for this interagency agreement and received the maximum money eligible for a county of our size. District Court has subsequently maxed out the award each year and the last two year have been awarded additional funds mid-agreement cycle. 001-080 Distrct Court 080 Narrative.xlsx Page 3 of 4 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees 9.75 9.75 2024 2025 Summary Year to Date 4120 2445 742 507 406 256 75 53 615 599 Performance Explanation Include graph of indicator and attach photos. Probation Clients No. of Civil Filings No. of Protection Orders Our staffing levels have remain unchanged. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. No. of Infraction Filings No . Of Criminal Filings District Court filings are totally dependent upon the law and justice partners along with civil attorneys to file into the court. The efforts to hire additional law enforcement officers and the everchanging landscape of how law enforcement can act has not led to the expected increase in traffic and criminal filings. It has been reported to District Court staff that our local law enforcement agencies are still short staffed and experiencing turn over. Our protection orders have been down due to changes in the state law to allow more filings in Superior Court. We have increased communication and education with our local justice partners and social service agencies to direct filers to the correct court to file those requests for protection order. 001-080 Distrct Court 080 Narrative.xlsx Page 4 of 4 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST DC34122 341020 CIVIL FILING (4,600) (5,100) DC34122 341027 ANTI-HARASSMENT (150) - DC34122 341042 DC JUDICIAL STABILZATION SRCHG (1,100) (1,200) DC34122 341100 CIVIL COSTS & ADJ 7/05 (150) - DC34123 341033 CLJ APPEAL FILING FEE (150) (100) DC34128 341032 CIVIL TRANSCRIPTS - 7/05 (500) (1,000) DC34128 341066 OTHER FEES - SMALL CLAIMS (50) (50) DC34132 341072 RECORD SERVICES (3,000) (3,500) DC34132 341093 WRITS & GARNISH FEES-7/05 (1,300) (1,500) DC34133 341024 ADMIN FEE-NAME CHANGE (2,000) (2,500) DC34133 341025 ADMIN FEE-WARRANT COST (250) (50) DC34133 341026 ADMIN FEE-DEFERRED PROS (1,100) (1,100) DC34133 341059 IT TIME PAY FEE (ITP)(100) - DC34135 341115 OTH CERT/CC FEE (100) (100) DC34149 341073 REG SERV-COURTS-CITY OF PT (130,000) (130,000) DC34162 341045 DC-MICROFILM/PHOTOCOPY CHARGES (250) (500) DC34210 342022 DNA COLLECTOR ACCOUNT (50) - DC34233 342010 ADULT PROBATION SERVICE (21,000) (20,000) DC34233 342011 RECORD CHECK FEE (1,500) (1,500) DC34233 342012 SENTENCE COMPL MONITOR FEE (17,000) (17,000) DC34236 342013 HOUSING, MONITORING PRISONERS (500) (500) DC34236 342014 ELECTRONIC MONITORING - DUI (4,500) (6,500) DC34237 342019 BOOKING FEES (250) (200) DC35230 352801 MANDATORY INS ADMIN COSTS (1,700) (1,500) DC35240 352802 BOATING SAFETY INFRACTION (250) (250) DC35310 353800 TRAFFIC INFRACTION-GENERAL (75,000) (150,000) DC35310 353801 TRAFFIC INFRACTION NEW LAW (18,000) (5,000) DC35310 353802 LEGISLATIVE ASSESS (LGA) DC (2,500) (1,000) DC35310 353803 DISTRACTIVE DRIVING 3531000 (15,000) (250) DC35310 353804 SPDB 610 40<(250) (100) DC35310 353805 CVL INF PNLTY-SPD8 31-35>40 (250) (100) DC35310 353806 DEFERRED FIN ADMIN (30,000) (40,000) DC35310 353823 FINES AND FORFIETS (30,000) - DC35310 353828 SPDB26-30 (100) (50) DC35310 353833 FAILING TO REGISTER VEHICLE (200) (50) DC35310 353834 LEGISLATIVE ASSESSMENT .17 (11,000) (15,000) DC35310 353835 JIS TRAUMA TBI .18 (250) - DC35370 353711 ABANDON VEHICLE 250 - (50) DC35370 353807 OTHER INFRACTIONS 9/03 (50) (100) DC35370 353808 SMOKING TO 4/07 (100) - DC35370 353809 OTHER INFRACTIONS (1,700) (1,700) DC35370 353810 NON-TRAFFIC FINES & FORFEITS (6,000) (6,500) DC35400 353811 CIVIL PKG INFRCTN PENALTIES (1,100) (1,000) DC35520 353812 DUI FINES (5,000) (5,000) DC35520 353813 DUI - DP ACCOUNT FE (DUC)(250) (300) DC35520 353814 CNV DE DUI (500) (100) DC35520 353815 CRIMINAL TRAFFIC MISD FINES (500) (100) DC35580 355001 CRIMINAL TRAFFIC MISD-08/03 (3,500) (3,000) DC35580 355002 CRIM CONV FE CT (1,500) (1,000) DC35690 356001 OTHER NON-TRAFFIC 08/03 (1,000) (500) DC35690 356002 D/V PENALTY ASSESSMENT (500) (500) DC35690 356003 CURRENT EXP (250) (250) DC35733 357009 PUBLIC DEFENSE COSTS (6,100) (5,000) DC35737 357011 DEFERRED PROS ADMIN COST (10,500) (1,000) DC36140 361101 INTEREST INCOME (3,100) (3,100) DC36140 361103 DC CURRENT EXP INC (3,100) (3,100) DC36991 369900 OVER / SHORT (50) (50) ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST DC36991 369902 NSF REVENUES (50) (50) DC38689 386006 DISCOVER PASS VIOLATION (1,000) (1,000) DC38689 386007 TRAFFIC INF MOTORCYCLE SAFETY (100) (150) DC39700 397141 TR FROM TRIAL CT IMPROV (4,500) (4,500) Total Revenue (424,550) (443,750) DC51240 100700 LONGEVITY ND 2,200 2,800 DC51240 101000 SALARIES & WAGES ND 568,819 669,118 DC51240 200000 PERSONNEL BENEFITS ND 2,405 4,238 DC51240 200100 OASI ND 41,738 82,076 DC51240 200200 RETIREMENT ND 31,079 48,092 DC51240 200300 MEDICAL INSURANCE ND 63,932 76,421 DC51240 200400 INDUSTRIAL INSURANCE ND 1,674 2,058 DC51240 200500 UNEMPLOYMENT INSURANCE ND 4,267 10,776 DC51240 200550 EMP BENEFIT RESERVE ND 2,795 5,444 DC52330 100700 LONGEVITY ND 4,400 4,400 DC52330 101000 SALARIES & WAGES ND 171,028 179,536 DC52330 200000 PERSONNEL BENEFITS ND 372 474 DC52330 200100 OASI ND 13,153 13,537 DC52330 200200 RETIREMENT ND 16,684 12,838 DC52330 200300 MEDICAL INSURANCE ND 19,858 20,314 DC52330 200400 INDUSTRIAL INSURANCE ND 558 588 DC52330 200500 UNEMPLOYMENT INSURANCE ND 2,194 2,258 DC52330 200550 EMP BENEFIT RESERVE ND 878 904 Total Salaries & Benefits 948,034 1,135,872 DC51240 310000 OFFICE AND OPERATING SUPPLIES D 6,207 6,207 DC51240 410114 JUDGE PRO TEM ND 13,300 13,300 DC51240 410160 INTERPRETER ND 5,100 5,100 DC51240 420100 POSTAGE D 2,000 2,000 DC51240 420500 INTERFUND COMMUNICATIONS D 500 500 DC51240 430000 TRAVEL D 4,200 4,000 DC51240 480000 REPAIR & MAINTENANCE ND - 9,500 DC51240 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 4,200 2,100 DC51240 490002 LEGAL BOOKS/LAW LIBRARY ND - 2,300 DC51240 490121 JURY FEES ND 9,000 6,000 DC51240 490124 WITNESS FEES ND 200 200 DC51240 490126 EVALUATION SERVICES ND 16,000 5,000 DC51240 490153 JURY FEES- ASSOCAITED COSTS D - 3,000 DC51240 490200 PRINTING D 2,000 2,000 DC51240 490411 JURY SOFTWARE MAINT FEE ND 30,816 30,816 DC51240 490600 TRAINING, SEMINARS, SCHOOLS D 2,500 2,500 DC51240 640000 CAPITAL OUTLAY-EQUIPMENT ND 52,836 - DC51592 410116 COURT APPOINTED ATTORNEY ND 10,000 10,000 DC52330 310000 OFFICE AND OPERATING SUPPLIES D 769 769 DC52330 310061 ELECTRONIC MONITORING-DUI D 3,100 3,500 DC52330 490000 DUES, SUBSCRIPTIONS ND 400 400 DC52330 490126 EVALUATION SERVICES ND - 8,500 DC52330 490151 PROBATION CASE MGMT SUBSCRIPT ND 2,150 2,500 DC52330 490200 PRINTING D 300 300 DC52330 490600 TRAINING, SEMINARS, SCHOOLS D 800 800 Total Other Expenditures 166,378 121,292 Total Expenditures 1,114,412 1,257,164 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Total Revenue 200,000.00 Add Total Revenue - Add Form 5,000.00 Total Revenue 205,000 Total Expenditures 205,324.00 Add Total Expenditures - Add Form 11,000.00 Total Expenditures 216,324 Net Total (11,324) GENERAL FUND -Therapeutic Courts Case Mgmt I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. Rebecca Marriott 9/4/25_____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Therapeutic Courts Coordinator increase to your Base Budget Departmental Contact:Rebecca Marriott Other Funds use this form if you are requesting an increase in the General Date:9/8/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES TC33404-334106 SBHASO 5,000 5,000 CJTA Funding - - - TOTAL REVENUES - 5,000 5,000 EXPENDITURES Non-Discretionary - TC51240 410192 Transitional housing 11,000 11,000 To keep current levels of funding - - Total Non-Discretionary - 11,000 11,000 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - 11,000 11,000 NET GF REQUEST - (6,000) (6,000) BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Therapeutic Courts -Behavioral Health Court (District Court, Drug Court (Superior Court) Family Therapuetic Court (Superior Court). Jefferson County runs three Therapeutic Court programs. Behavioral Health Court and Drug Court are an innovative alternative to incarceration with emphasis on accountability and intensive support for individuals charged with misdemeanors, gross misdemeanors, and felonies. These courts removes defendants from the courtrooms of the traditional criminal justice system, and places them in a new type of courtroom environment. In this environment, participants are required to participate in treatment and counseling, make regular appearances before the judge and are monitored closely for program compliance. While these two courts may vary widely in scope, organization and points of intervention, all share an underlying premise that crimes committed by a person with a mental health diagnosis and/or substance use disorder is not simply a law enforcement or criminal justice problem, but also a public health concern. Family Therapeutic Court strives to assist parents in successfully navigating the successful closure of their Dependency cases and reunite with their children. FTC provides a team of support services to assist parents in working through their case plan and creating interventions that support the parent in improving the quality of their lives. The Therapeutic Court programs see the court, specifically the judge, as filling a role that goes beyond that of adjudication. Increase referrals to all 3 Therapeutic Courts Transition Family Therapeutic Court to the Unified Dependency Calendar which will replace the current Juvenile Dependency CourtUpdate and revise all manuals, handbooks and intakes to include best practices and cohesive programming Attend conferences to ensure our courts are working with national standardsHire individual in an assistant’s role to assist in timely reporting and constant tracking Explore funding streams to explore hiring a therapist for Therapeutic Courts, increase hours for Peer Support Specialist and potentially offer Restorative Justice facilitation with Therapeutic Court participants FUND/DEPARTMENT:Therapeutic Courts 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. -The Jefferson County Therapeutic Courts worked with the Administrative Office of the Courts to develop a system to refer Superior Court participants to Behavioral Health Court and District Court participants to Drug Court, which has not been a process we have worked under before.We have successfully been able to refer Superior Court cases to Behavioral Health Court. -In Family Therapeutic Court we are transitioning to a new format to replace the current Juvenile Dependency Calendar. Under the leadership of Commissioner Lorraine Rimson, we will apply many Family Therapeutic Court principals to most if not all open dependency cases. Each parent will get the benefits of working with a therapuetic court team. There will be no distriction between Family Therapuetic Court and Dependency Court. It will be called the Unified Dependency Calendar. -After updating our phase systems and incorporating best practives, we plan to continue to study evidence based practices and continue to update our manuals and service delivery. -Many of the people that the Therapeutic Courts serve are in need of a high level of care, especially in the beginning of the program, or even while they are incarcerated and right after release. We are looking into multiple funding streams to explore the possibility of getting a therapist that is dedicated to the Therapeutic Court caseload. That would allow us to provide a greater level of mental health care to participants throughout their progress in the program. 001-245 TC Narrative 2026.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 1.25 2.25 2025 2026 Expected Projected 11 15 34 40 5 3 3 2 7 13 Performance Explanation Include graph of indicator and attach photos. Number of graduates re-entering Number of referrals STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Number of participants graduated Number of unduplicated individuals Number of discharges As we develop the Therapuetic Court program and our referral process we anticipate areas of growth in referrals, number of participants and individuals graduating the program. As our teams develop best practicies and work with interdisciplary teams to develop programming, we expect discharges and the number of graduates who re-enter the program to decrease. 001-245 TC Narrative 2026.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST TC39700 397131 TR IN SUB ABUS-SPT (200,000) (200,000) Total Revenue (200,000) (200,000) TC51221 101000 SALARIES & WAGES ND 42,298 60,537 TC51221 200000 PERSONNEL BENEFITS ND 89 1,818 TC51221 200100 OASI ND 3,168 6,842 TC51221 200200 RETIREMENT ND 3,852 5,040 TC51221 200300 MEDICAL INSURANCE ND 4,966 5,087 TC51221 200400 INDUSTRIAL INSURANCE ND 125 131 TC51221 200500 EMPLOYMENT SECURITY DEPT ND 528 1,129 TC51221 200550 EMP BENEFIT RESERVE ND 211 451 TC51222 101000 SALARIES & WAGES ND 9,400 9,973 TC51222 200000 PERSONNEL BENEFITS ND 20 53 TC51222 200100 OASI ND 705 1,522 TC51222 200200 RETIREMENT ND 857 1,121 TC51222 200300 MEDICAL INSURANCE ND 1,105 1,132 TC51222 200400 INDUSTRIAL INSURANCE ND 28 30 TC51222 200500 EMPLOYMENT SECURITY DEPT ND 118 251 TC51222 200550 EMP BENEFIT RESERVE ND 47 101 TC51240 101000 SALARIES & WAGES ND 57,244 44,879 TC51240 200000 PERSONNEL BENEFITS ND 1,547 237 TC51240 200100 OASI ND 3,169 6,843 TC51240 200200 RETIREMENT ND 3,854 5,042 TC51240 200300 MEDICAL INSURANCE ND 4,968 5,090 TC51240 200400 INDUSTRIAL INSURANCE ND 126 133 TC51240 200500 EMPLOYMENT SECURITY DEPT ND 529 1,130 TC51240 200550 EMP BENEFIT RESERVE ND 212 452 Total Salaries & Benefits 139,166 159,024 TC51221 410164 DRUG COURT CASE MANAGEMENT ND 19,600 19,600 TC51222 410165 FAMILY THERAPEUTIC CT-FTC ND 7,100 7,100 TC51240 410115 MENTAL HEALTH CT-CAS MGMT D 19,600 19,600 Total Other Expenditures 46,300 46,300 Total Expenditures 185,466 205,324 2026 PRELIMINARY BUDGET REQUEST JUVENILE AND FAMILY COURT SERVICES JUVENILE AND FAMILY COURT SERVICES Organizational Chart – 8 FTE’s 2026 ADMINISTRATION General Administration, Detention and Detention Alternatives, Contracts and Grants Juvenile Court Administrator (1) Sasha Coffey, Finance & Business Coordinator (1 Lead) Deyi Noltemeier, Juv. Court Clerk (.5) 2.5 FTE’s Dependency and Civil Programs CIVIL/CASA-GAL, Family & Juvenile Court Improvement Project, Becca Programs (Truancy, At-Risk Youth, Child in Need of Services), Finding Fathers, Emancipation Katie Davis, Dependency & Civil Program Manager (1-Lead) Kurt Munnich, Becca Counselor (.25) Jenny Vervynck, FJCIP (.5) Deyi Noltemeier, Juv. Court Clerk (.5) 2.25 FTE’s Youth Diversion and Probation Programs Diversion, Probation Case Management and Supervision, Evidence Based Programs, Restorative Justice and Community Service Meagan Ryan, JPC 2 (1) Travis Kilmer, JPC 1 (1) Kurt Munnich, Diversion (.25) JPC 1 not filled, (1) 3.25 FTE’s Detention Services GPS Tracking Kitsap County Clallam County Transport JEFFERSON COUNTY 2026 ANNUAL BUDGET GENERAL FUND - Juvenile and Family Court Services FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 270,723.00 270,723 1,258, 106.00 60,000.00 1,318,106 (1,047,383) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. �I'-) · f!eu.NV-�:)_ Signature of Elected Official/ Department Head c£ I 2/t I z.ois- Date l GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Juvenile Services increase to your Base Budget Departmental Contact:Shannon Burns Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - JU59400-640000 Transport Vehicle 60,000 60,000 Juvenile Services is in need of a Juvenile secure transport vehicle that will also be part of ongoing fleet. Due to Proctor House being closed, we are assuming transport. Staff and youth need a safe reliable long-term solution to transport to and from detention. - - Total Non-Discretionary - 60,000 60,000 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - 60,000 60,000 NET GF REQUEST - (60,000) (60,000) BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET All services and duties performed by the Juvenile and Family Court are those set forth in RCW Title 13. They range from probation and diversion matters to detention management, as well as civil cases such as truancy, at-risk youth, and child in need of services petitions.Duties also encompass involvement in child welfare matters in the coordination and management of the volunteer guardian ad litem program and the Family Court Improvement Project. Jefferson County Juvenile and Family Court Services A WAY FORWARD EXPLORE –DEVELOP ---ACHIEVECore Values: Contact with the Jefferson County Juvenile and Family Court is usually a significant experience for the youth and families that we serve. It is our intention to ensure that this experience is constructive and positive in nature. Our department acknowledges the inherent worth of all individuals with whom we interact and we envision a departmental culture committed to: Unbiased advocacy, hope and resilience Collaboration, accountability and support Respect, integrity and excellenceInnovation, research and responsiveness Prevention, restoration and rehabilitation GOALS: Provideassistance and support to youth and their families pursuant to our core values and that of Jefferson County's mission and strategic plan; Collaborate with invested parties in the community to create multiple pathways for youth to achieve their goals; Creatively problem solve to achieve new ways of supporting accountability and resilience for youth/families; Never give up on solutions to barriers. OBJECTIVES: Promote specific responsivity in our case management system for all those that interact with our office; Be innovative in our service delivery to at risk youth and their families along with the truancy population; Be an active member and champion of the Family Court Improvement Project and the goals that arise from quarterly meetings; Assist schools in encouraging students to participate fully in their educational goals; Provide evidence based and promising approaches and programs to court-involved youth, while also being open to serving youth pre-court involvement with what is known to work for youth and families. FUND/DEPARTMENT:JUVENILE AND FAMILY COURT SERVICES 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Services: Juvenile Court and Family Services provides a variety of state-funded, research-based programs designed to support court-involved youth. These programs include the Case Management Assessment Process, Individual Alternative Choice Training (i-ACT), Employment Education Training (EET), Connect (COS), and in-home family counseling. In addition to these core services, the office relies heavily on community partners for additional referral options. The delivery of services from the point of entry to exit is carefully matched to each youth and family based on a validated risk needs assessment that is used throughout the state. To maintain high standards, the office participates in quality assurance activities for all programs, which include video submissions of facilitation, ongoing monitoring, data entry, and training. The State of Washington employs Performance Based Contracting, adding another layer of quality assurance that ties grant funding to the number of youth served, the quality of services provided, and active participation in data collection. On the court-involved side, the office also provides detention services under contracts in Clallam and Kitsap counties, VCheck monitoring, and transportation to and from detention during business hours. On the civil side, the office provides Guardian ad Litem services to dependent youth and supports families through Becca referrals, which address matters such as At-Risk Youth, Truancy, and Children in Need of Services (CHINS). The office prioritizes early engagement with families, honoring their perspectives on how to proceed and which services they believe will be most helpful. Notably, no family or youth seeking assistance is ever turned away. Key Funding Consideration #1 -Filling of vacant juvenile probation counselor position: We have a vacant JPC II position since August of 2021. Even though, I am not currently in need of the position, referrals have been steadily increasing upwards (50% expected in 2025) and should our caseloads become too high, I would need this position. Right now I am monitoring referral to caseload data and seeing where it plateaus. I have two new Juvenile Probation Counselors (JPC) that are hitting their training stride as caseloads increase and a new Civil Dependency Manager that has trained along side the JPCs in order to handle the overflow if needed. Also of concern with eliminating the vacant position, is legislatively there has been a push for 18-20 year olds to be monitored by Juvenile Services. This almost passed last year, which would require the vacant position to be filled specifically to monitor this new age bracket. My conservative approach is to keep the position and not use it until it is clearly needed. Key Funding Issue #2 -June 2025 Closure of Proctor House and Budget Implications In June 2025, the Proctor House program was closed after 20 years of service. The facility had provided program facilitation,detention housing for court-involved youth, a study lounge for truant youth, and transportation for youth being arrested (regardless of time), as well as transportation to and from court, treatment, and community-based appointments. The facility was equipped with vehicles, insurance, and respite staff. The collaboration between Proctor House and our office had been seamless. With the closure of the facility, staff, and transportation services, Juvenile Services is entering a period of transition and adjustment. Efforts are underway to anticipate and address the service gaps resulting from the loss of this long-standing program. To address a significant portion of these gaps, we have contracted with Kelli Parcher, Inc. This contract allows for continued service provision and some programmatic stability. Ms. Parcher is currently providing transportation for youth to and from detention and court during business hours. Law enforcement will provide transport for fresh arrests occurring outside of business hours. In addition, Ms. Parcher will oversee the VCheck program—our GPS home monitoring alternative to detention.She will facilitate 1–2 youth in the i-ACT program, manage targets for Employment Education Training program and Connect, which are state-funded and reimbursable. 001-110 Narrative.xlsx Page 2 of 4 9/26/2025 2026 Budget Despite these contracted services, Juvenile Services will provide transport when Ms. Parcher is unavailable and supplemental transportation for community appointments and other ongoing service needs. We are also in the process of replacing our current transport vehicle, which is outdated and inadequately equipped. Procurement of a new vehicle is underway. These changes will impact the FY2026 budget. Budget allocations previously designated for the Proctor House Facilities and Alt Detention Lease/Respite will be redirected to support the purchase and fleet addition of a new vehicle, contracted services through Kelli Parcher, Inc., and additional detention-related costs following the facility’s closure. Even with the reallocation of funds from Proctor House Facilities and Alt Detention Lease/Respite expense lines, I will have a significant reduction in overall expenses (aproxiemently 15%) All other budget expenditures (outside of the 15% reduction) will be non-discretionary, at least until we are fully adjusted and gaps in services are covered. Key Funding Consideration #3 -Becca Dollars have been reduced Statewide. For State FY2026–2027, BECCA funding has been reduced statewide from $7 million to $2 million. This $5 million reduction represents a 70% funding cut for all counties. Jefferson County’s allocation was reduced by $22,000, significantly impacting services provided to our truancy population. Importantly, no legislative mandates were changed despite the funding decrease. This reduction presents continued challenges in maintaining essential prevention services and professional support for youth in need of individual counseling, family counseling, and case management. Supporting these youth in identifying and pursuing educational and career goals remains a critical priority for the overall well-being and success of Jefferson County.This is another consideration in not reducing important professional service lines in my budget. Key Funding Consideration #4 -Positive Revenue in the Special Purpose Sales Tax As in years past, the revenue from the Special Purpose Sales Tax has a percentage that is identified for local juvenile justice programming, specifically, one Juvenile Probation Officer, support staff for diversion costs in criminal justice departement. In 2026 the precentage amount for this service is $142,360. It has never been a practice to include this in our budget as a revenue, but it is something to take note of as we have staff wages/benefits and professional services dedicated to our Diversion population. Diversion is a non-court program that allows a juvenile with a chargeable offense to avoid court and instead create a service agreement with Juvenile Services. This is a collaborative process with intention to provide prevention and increase the youth's strengths. It is legislatively mandated without any funding allocated by the State. Along with the above revenue, I also get funds from the DCYF-JR through a Block Grant and Evidence Based Expansion Grant. These both are for court involved moderate and high risk youth. I receive Guardian ad Litem funds, Becca funds, and Family Juvenile Court Improvement Project funds from AOC. I have applied and received an allotment of 1/10 of 1% funds for referred youth and Becca youth that allows for individual and family counseling without a court appearance. All revenue amounts are included in the Juvenile Service's Budget. 001-110 Narrative.xlsx Page 3 of 4 9/26/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 8.00 8.00 Performance Explanation Include statistical information or graph accomplishments. STAFFING Juvenile Services in Washington State is unique in that each county participates in a standardized case management system, which includes a state-validated risk, need, and strengths assessment. This assessment guides the Juvenile Probation Counselor (JPC) in developing responsive, research-based case plans. The State provides a dashboard to monitor effectiveness in program initiation, completion, and quality assurance. Jefferson County consistently scores “green” across all categories, enabling incremental funding increases that support the delivery of essential client services. We offer three researched-based programs in-house as well as provide referrals to community agencies. I advanced from the JPC role to Director and while I was a JPC contracted with the State to develop curriculum, ensuring the highest quility of program delivery which increases the effectiveness of each program. I have attached Juvenile Service's flow staffing flow chart. Currently we have 7 staff full time with one vacant Juvenile Probation Counselor position. This position became vacant during COVID years and has not been filled due to caseload size not requiring it. At this point I would request the position remain vacant as caseloads for court involved youth are increasing and with the Proctor House being closed, I may become necessary to fill the position. I believe the next two years will be crucial to predicting trends. 001-110 Narrative.xlsx Page 4 of 4 9/26/2025 ORG OBJ DESCRIPTION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST JU33401 334004 JUV & FMLY CT IMPRVMNT PLAN (41,657) (43,037) JU33404 334006 CASA - GAL (41,530) (41,530) JU33404 334007 BECCA (30,235) (8,871) JU33404 334008 CJS GRANT (108,312) (123,119) JU33404 334009 EB EXPANSION (30,534) (30,143) JU33404 334021 SSODA (21,137) (9,023) JU34270 342021 JUVENILE SERVICE FEES (100) - JU34630 346001 ALCOHOL/DRUG ABUS FEES/CHGS (55) - JU36700 367003 DONATION - GAL PROGRAM (200) - JU36990 369910 OTHER MISC REVENUE (100) - JU39700 397131 TR IN SUB ABUS-SPT (15,000) (15,000) Total Revenue (288,860) (270,723) JU52710 100700 LONGEVITY ND 3,200 5,900 JU52710 101000 SALARIES & WAGES ND 690,040 634,676 JU52710 200000 PERSONNEL BENEFITS ND 2,930 26,490 JU52710 200100 OASI ND 50,690 70,584 JU52710 200200 RETIREMENT ND 62,401 57,548 JU52710 200300 MEDICAL INSURANCE ND 87,273 76,857 JU52710 200400 INDUSTRIAL INSURANCE ND 2,025 2,058 JU52710 200500 UNEMPLOYMENT INSURANCE ND 8,479 11,706 JU52710 200550 EMP BENEFIT RESERVE ND 3,394 4,685 Total Salaries & Benefits 910,432 890,504 JU52710 310000 OFFICE AND OPERATING SUPPLIES ND 9,996 9,996 JU52710 310060 SUPPLIES - GAL ND 3,600 3,600 JU52710 310073 WORK CREW SUPPLIES ND 203 203 JU52710 310086 CJS ND 38,000 38,000 JU52710 310130 BEC SUPPORT ND 7,000 9,214 JU52710 410118 EVALUATION ND 2,000 2,000 JU52710 410119 FAM THERAPIST ND 50,000 50,000 JU52710 410120 CJS CNTRCTS-PROF SVCS ND 5,177 5,177 JU52710 410121 CJS SSODA PROJECT ND 9,000 9,000 JU52710 410123 DRUG & ALCOHOL SOCIAL SVCS ND 2,000 2,000 JU52710 410170 FAMILY COURT SERVICES-GAL ND 4,000 4,000 JU52710 410171 JFCI CASE COORDINATOR ND 108 108 JU52710 410172 DIVERSION COUNSEL & COS WKSHP ND 4,000 4,000 JU52710 420025 VEHICLES ND 6,560 23,560 JU52710 420100 POSTAGE ND 540 540 JU52710 420105 POSTAGE-GAL ND 540 540 JU52710 420300 CELL PHONE/PAGER ND 5,000 5,000 JU52710 430000 TRAVEL ND 16,000 16,000 JU52710 430102 TRAVEL-DIVERSION & COS ND 550 550 JU52710 430106 JFCI TRAINING ND 400 400 JU52710 440000 ADVERTISING ND 1,000 1,000 JU52710 490000 JCA DUES,SUBSCRIPTIONS,MEMBSH ND 2,500 2,500 JU52710 490103 GAL DUES, MEMBERSHIPS ND 2,500 2,500 JU52710 490600 TRAINING, SEMINARS, SCHOOLS ND 2,000 2,000 JU52710 589400 DEPOSIT TO GAL-KITSAP BANK ND 214 214 ORG OBJ DESCRIPTION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST JU52760 410128 OFFENDER DETENTION ND 63,000 83,000 JU52760 410131 WASPC ND 500 500 JU52760 410135 PROCTOR HOME FACILITIES ND 240,000 - JU52760 410205 KELLI PARCHER, INC ND - 90,000 JU52760 450103 ALT DETENTION LEASE/RESPITE D 115,000 - JU56700 310000 OFFICE AND OPERATING SUPPLIES ND 2,214 - JU56700 410000 PROFESSIONAL SERVICES ND 2,000 2,000 Total Other Expenditures 595,602 367,602 Total Expenditures 1,506,034 1,258,106 2026 PRELIMINARY BUDGET REQUEST PROSECUTING ATTORNEY CRIME VICTIMS SERVICES Jefferson County PAO Organizational Chart (2025) Juvenile/Felony Prosecuting Attorney / DPA III Anna Phillips District Court Prosecuting Attorney / DPA I-II Vacant* Felony Prosecuting Attorney/DPA II Holly Graham Civil Lead Legal Assistant Laura Mikelson Legal Assistant Lily Donahue Civil/Child Support Prosecuting Attorney Melissa Pleimann Lead Legal Assistant/Child Support Officer Lysa Phillis Chief Criminal Deputy Prosecuting Attorney Chris Ashcraft Coroner & Appeals Office Manager Prosecuting Attorney James Kennedy Victim/Witness Coordinator Jim Funaro Superior Court Paralegal Sarah DeSanchez District Court Legal Assistant Jenny Haynes Chief Civil Deputy Prosecuting Attorney Philip C. Hunsucker Version: 6MAR2025 Civil Prosecuting Attorney Ariel Speser *The District Court Deputy Prosecuting Attorney positionIs currently being handled by Rule 9 Intern Rebecca Chisum JEFFERSON COUNTY 2026 ANNUAL BUDGET GENERAL FUND - PROSECUTING ATTORNEY FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 292,155.00 292,155 2,089,869.00 4,242.00 2,094,111 {1,801,956) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. g�f;f;t5 Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department: increase to your Base Budget Departmental Contact:Other Funds use this form if you are requesting an increase in the General Date: Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - PA59415 - 640111 Karpel Case Mgmt 2,150 2,150 Increase in annual fee $10775 -> 12925 - - Total Non-Discretionary 2,150 - 2,150 Discretionary PA51530 - 430000 Travel 171 171 3% increase PA51530 - 490600 Training, Seminars, School 979.00 979 Round up to $6000 PA51530 - 490130 Trial Related Expenses 346.71 347 3% increase PA51530 - 490000 Dues, Subscriptions, Memberships 596.04 596 3% increase Total Discretionary 2,092 - 2,092 TOTAL EXPENDITURES 4,242 - 4,242 NET GF REQUEST 4,242 - (4,242) Prosecuting AttorneyJames Kennedy9/4/2025 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Jefferson County Prosecuting Attorney's Office is a General Fund department.The County receives an amount equal to half of a superior court judge's salary annually to help offset the salary of the prosecuting attorney. The Prosecuting Attorney's Office also has a contract with the Division of Child Support (DCS) to fund Child Support Enforcement acitivity, this contact is worth $93,000 and fluctuates annually. Under Fund 120 the office receives two grants to partially offset the Office's Crime Victim / Witness Coordinator. MISSION:We are the law office for Jefferson County, dedicated to the service of justice and the protection of the County and all its citizens.HOW WE FULFILL OUR MISSION:The PAO’s major functions are: Justly prosecuting felony and misdemeanor crimes necessary to protect the citizens of both Port Townsend and Jefferson County (including investigation, charging, trials and appeals); Representing the Juvenile Services Department in Court to protect the community the future of our children; Representing the County in Drug Court and Behaviorial Health Court to eliminate crimes and promote the health and safety of citizens;Collecting money on behalf of children not being financially supported by biological parents to provide financial support for custodial parents; Protecting victims and witnesses from the devastating results of criminal behavior;EmphasizingSubstance Use Disorder treatment and Mental Health treatment to reduce recidivism; Representing or providing legal oversight for every civil claim or lawsuit filed against the County, an elected official or an employee; and,Providing legal advice to every department of the County on a wide range of subjects to minimize the County’s risk. GOALS FOR FY2026 Provide and maintain the ongoing high levels of legal representation the taxpayers of Jefferson County are entitled to.Retain educated, motivated and dedicated employees necessary to fulfill all the PAO’s major functions. Reduce risk to the County by providing outstanding legal services in all the PAO’s major functions.Integrate twoattorneys who new to Washington law to becoming effecting trial DPAs OBJECTIVES FOR FY2026 Focus on specialized training in areas of child sex crimes, domestic violence, and traffic crimes to target the most serious crimesafflicting the county.Increase the level of support for County enforcement violations Resolveongoing matters involving protracted civil litigation.Work with Therapeutic Courts to implement restorative justice program Implement contract with the Child Advocacy Center FUND/DEPARTMENT:150 / Prosecuting Attorney's Office 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Divisions:There are three divisions within the Prosecuting Attorney’s Office (PAO), the Criminal Division, the Civil Division,and the Coroner Division.The lawyers and staff in all the divisions are essential to county operations.In all the divisions, deputy prosecuting attorneys (DPAs) regularly provide legal advice that minimizes legal liability of the county.All DPAs serve as deputy coroners, additionally two non-attorneys in the office have also been deputized as deputy coroners.Requirements to be a Prosecutor:All the DPAs must be admitted to practice law.Generally, to be admitted to practice law, a person must have a bachelor’s degree and a juris doctor degree.Typically, this means at least seven years of formal education after high school.Lawyers must also pass a bar exam, which requires a basic level of knowledge on many legal topics.To maintain their law licenses, all lawyers in Washington State must complete 45 hours of continuing legal education every three years. Criminal Division:The criminal DPAs are the government lawyers that charge and try cases against individuals accused of crimes.Criminal DPAs routinely train and advise law enforcement on use of force, and the lawfulness of searches or seizures which are areas of great legal exposure for the county.While some of this advice and training takes place during business hours, the majority of it takes place over the phone, often late at night or early in the morning, while DPA’s are home with their families. The prosecution team works with law enforcement to protect the community, rehabilitate offenders, hold offenders accountable,and make victims of crime feel like someone in the system cares about them.On a daily basis, criminal DPAs and victim advocates interact with people who are having the worst day of their life.Staff listen to victim's concerns, apologize for what they are going through, and then do everything they can to make the victim feel that justice has been served.This is sometimes an impossible task; if a loved one has been murdered or a person has been the victim of a violent crime, nothing can fix the damage that has been done.This is a stressful duty that never ends; as soon as one case is closed, we move on to the next. Civil Division:The Civil Division is responsible for handling the legal aspects of all civil litigation, legislation, and transactions of the county. In addition, the Civil Division handles child support enforcement, extreme risk protection orders, firearms rights restorations, involuntary mental health placements.The Civil Division provides advice and legal opinions on a wide range of issues, the bulk of which involves land use, legislation, contracts, compliance with state law and county code, risk management, public meetings, and public records. The Civil Division works with colleagues in various countydepartments, including county administration, auditor, assessor, human resources, public records, sheriff, and treasurer. The civil department teaches the rule of law to the BoCC, the county administrator, department heads, elected officials, key county employees, and the public.The Chief Civil DPA is essentially the general counsel for the county. The Civil Division includes one chief, one civil deputy, two legal professionals and outside counsel.Outside counsel are supervised by the Chief Civil DPA.The second civil DPA was added in March 2019 after the BoCC recognized that one DPA could not cover all the duties of the Civil Division.After the second civil DPA was added, the duties of the Civil Division were increased to include child support enforcement, extreme risk protection orders, InvoluntaryTreatment Act cases, and firearms rights restorations.These additional duties consume a large volume of time and directly protect the community. Non-discretionary budget lines fund mandatory attorney training, bar dues, and case management software. 01-150 Narrative 2026.xlsx Page 2 of 3 9/26/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 14 14 14 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. 01-150 Narrative 2026.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST PA33393 333002 SUPPORT ENFORCEMENT GRANT (65,280) - PA33400 334002 1/2 COUNTY PROS ATTY SALARY (91,642) (118,730) PA33404 334011 DSHS-SUPP ENFRCMNT CONTRACT (30,720) (93,000) PA34181 341048 DUPLICATING COPIES (61) (61) PA34195 341061 LEGAL SVC AGR-CITY OF PT (80,364) (80,364) Total Revenue (268,067) (292,155) PA51530 100700 LONGEVITY ND 3,400 4,000 PA51530 101000 SALARIES & WAGES ND 1,241,854 1,454,975 PA51530 200000 PERSONNEL BENEFITS ND 4,672 5,877 PA51530 200100 OASI ND 91,747 170,104 PA51530 200200 RETIREMENT ND 111,299 125,480 PA51530 200300 MEDICAL INSURANCE ND 114,106 131,419 PA51530 200400 INDUSTRIAL INSURANCE ND 3,041 3,573 PA51530 200500 UNEMPLOYMENT INSURANCE ND 12,745 25,381 PA51530 200550 EMP BENEFIT RESERVE ND 6,114 11,209 PA51580 101000 SALARIES & WAGES ND 61,079 64,889 PA51580 200000 PERSONNEL BENEFITS ND 130 340 PA51580 200100 OASI ND 4,585 9,826 PA51580 200200 RETIREMENT ND 5,565 7,233 PA51580 200300 MEDICAL INSURANCE ND 6,551 6,699 PA51580 200400 INDUSTRIAL INSURANCE ND 181 191 PA51580 200500 UNEMPLOYMENT INSURANCE ND 764 1,621 PA51580 200550 EMP BENEFIT RESERVE ND 306 649 Total Salaries & Benefits 1,668,139 2,023,466 PA51530 310000 OFFICE AND OPERATING SUPPLIES D 9,813 9,813 PA51530 420100 POSTAGE D 1,300 1,300 PA51530 420500 INTERFUND COMMUNICATIONS D 44 44 PA51530 430000 TRAVEL D 5,685 5,685 PA51530 480000 REPAIR & MAINT-KARPEL SUB ND 10,775 10,775 PA51530 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 19,868 19,868 PA51530 490130 TRIAL RELATED EXPENSES D 11,557 11,557 PA51530 490600 TRAINING, SEMINARS, SCHOOLS D 5,021 5,021 PA51580 410137 SL LGL SVS SUPPORT ENF D 1,430 1,430 PA51580 430000 TRAVEL D 910 910 Total Other Expenditures 66,403 66,403 Total Expenditures 1,734,542 2,089,869 JEFFERSON COUNTY 2026 ANNUAL BUDGET FUND 120 -CRIME VICTIMS FINANCIAL SUMMARY -This must present a balanced budget. - 2026 Annual Budget Department Request Estimated Beginning Balance 82,345 Budgeted Revenue 77,029 Add Total Revenue -Add Form Total Revenue 77,029 Budgeted Expenditures 132,449 Add Total Expenditures -Add Form Total Expenditures 132,449 Estimated Endng Balance 26,925 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Sign¢'1?-ir�f Elected qttic�I / Department Head D:�pt-5 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12033316 333122 STOP GRANT #1 (15,616) (10,000) 12033316 333165 VICT/WIT ASSISTANCE (FED)(22,385) (17,000) 12033404 334028 VICTIM WITNESS ASST GRANT (43,542) (37,029) 12033601 336016 CRIME VICTIM & WITNESS-3360102 (13,000) (13,000) Total Revenue (94,543) (77,029) 12051570 101000 SALARIES & WAGES ND 79,558 84,395 12051570 200000 PERSONNEL BENEFITS ND 169 439 12051570 200100 OASI ND 5,938 12,647 12051570 200200 RETIREMENT ND 7,248 9,336 12051570 200300 MEDICAL INSURANCE ND 11,039 11,309 12051570 200400 INDUSTRIAL INSURANCE ND 279 294 12051570 200500 UNEMPLOYMENT INSURANCE ND 995 2,092 12051570 200550 EMP BENEFIT RESERVE ND 398 837 Total Salaries & Benefits 105,624 121,349 12051570 310000 OFFICE AND OPERATING SUPPLIES 200 - 12051570 420100 POSTAGE 300 300 12051570 430000 TRAVEL 2,000 1,500 12051570 490100 DUES & SUBSCRIPTIONS 300 300 12051570 490130 TRIAL RELATED EXPENSES 8,294 8,000 12051570 490600 TRAINING, SEMINARS, SCHOOLS 1,000 1,000 12056700 410827 CHILD ADVOCACY CENTER 50,000 - Total Other Expenditures 62,094 11,100 Total Expenditures 167,718 132,449 2026 PRELIMINARY BUDGET REQUEST SHERIFF, BOATING SAFETY & JC INMATE COMMISSARY Updated 20250828 Sheriff Andy Pernsteiner Office Manager Jamie Aumock Support Services Lynn Chesterfield Support Services Marcie Lammers Support Services Suzette Brownfield Support Services Steve Strout Clerk Hire -A.P. Carolyn Marquette Clerk Hire -Evidence Eris Allen Superintendent of Corrections David Fortino Corrections Sergeant Troy Phillis Corrections Officer Ryan Taylor Corrections Officer Jadon Berteig Corrections Officer Acea Such Corrections Sergeant Steven Feingold Corrections Officer Eric Morris Corrections Officer Justin Maher Corrections Officer Bruce Turner Corrections Sergeant Rod Macon Corrections Officer Stephanie Hersch Corrections Officer Brian Clerici Corrections Officer Brian Frantz Corrections Sergeant Brayden Goodier Corrections Officer Lakai Berteig Corrections Officer Andrew Koorn Undersheriff Brandon Przygocki Detective Sergeant Derek Allen West, South and Detectives Detectives Detective Brian Anderson Detective Kolby Schreier West and South West End -Lead Trevor Hansen West End Chase Stanton South County Alan Jorgensen MH Navigator Stephen Echols Patrol Sergeant Brett Anglin Deputy Jason Avery Deputy Brian Peterson Deputy Ash Moore Deputy Gene Hoagland Sergeant Ryan Menday Deputy Kolby Schreier Deputy Dean Murray Deputy Dylan Heck Deputy Shane Stevenson Sergeant Drew Radford Deputy Adam Newman Deputy Jon Stuart Deputy Darrin Dotson Sergeant Chad Wheeler Deputy Art Frank Deputy Jacob Pursch Deputy Kyle Pernsteiner Animal Control Erik Allen Admin Assistant vacant Chief Civil Deputy Jennifer Stacy Bailiff Bill Wells Bailiff Ashley Moore Clerk Hire -Admin Rebecca Turner Courthouse Security Darryl Elmore Courthouse Security Gordon Tamura JEFFERSON COUNTY FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 ANNUAL BUDGET 2026 Annual Budget Department Request 996,388.00 29,198.00 1,025,586 9,726,045.00 611, 841.00 10,337,886 {9,312,300) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. �.2-2.0J) Sign ◊t Elected Official/ Department Head Date GENERAL FUND ADD REQUEST FORM **Revised** Who should use Add Form:Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Sheriff increase to your Base Budget Departmental Contact:Jamie Aumock or Andy Pernsteiner Other Funds use this form if you are requesting an increase in the General Date:8/29/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUESSH34210 342024 DUI COST RECOVERY X (4,885) (4,885)Consistently bring in more than has previously been budgeted SH34236 342015 JAIL MEDICAL CITY OF PT X (1,519) (1,519)Consistently bring in more than has previously been budgeted SH34236 342018 JAIL SERVICES CITY OF PT X (22,795) (22,795)Consistently bring in more than has previously been budgeted - TOTAL REVENUES (29,198)- (29,198) EXPENDITURESNon-Discretionary - SH52110 100500 OT CIVIL & CH SECURITY X 7,777 7,777 Wages have gone up, but not taken into consideration previously when calculating OTSH52110 100504 OT ADMIN X 1,500 1,500 Separated Admin (office) OT from Civil and Courthouse Security OTSH52110 310000 OFFICE & OPER SUPPLIES X 1,500 1,500 Moved shredding, water and translation here. Increase is to cover absorbtion.SH52110 310065 EXEMPT GEAR & CLOTHING X 4,325 4,325 Estimated uniforms for (4) employees. Original budget was barely enough for (1) uniform. SH52110 410000 PROF SERVICES & VOL LNI X 4,296 4,296 Consistently not budgeted, but used/needed in the past. SH52110 410145 WARRANT/DATA ENTRY X 34,522 34,522 Contract with Jeffcom. SH52121 100500 OT - DETECTIVES X 17,066 17,066 Wages have gone up, but not taken into consideration previously when calculating OT. SH52121 420003 INTERNET X 300 300 SH52122 310066 OPERATING SUPPLIES - PATROL X 21,930 21,930 Absorbed Detective Misc (1592) and Patrol Small Tools/Equip (1592). Orig. 50K was too low for this line item, on track to spend 66K this year. SH52122 410155 MH PROGRAM-COUNCELING X 37,991 37,991 Contract for Navigator SH52122 420056 RENT & LEASE VEHICLES X 32,000 32,000 See Sheriff. SH52122 420300 CELL PHONES X 2,328 2,328 Consistently spend 16400/year. On track to spend 16900 this year. SH52123 470005 UTILITIES - WEST END X 1,381 1,381 Rolling all utilities into one object. SH52127 100500 OT - HOH X 15,000 15,000 Wages have gone up, but not taken into consideration previously when calculating OT. Obsorbed West End OT.SH52127 200600 UNIFORM & OTHER CLOTHING - HOH X 1,400 1,400 Contratual. HOH unit uniform was omitted from budget last year. SH52140 100500 OT - TRAINING - PATROL X 28,645 28,645 Wages have gone up, but not taken into consideration previously when calculating OT. Requested new obj to be consistent with our other OT obj which is 100500. 2025 budget was 41355, so really asking for an additional 28645. SH52140 200000 PERSONNEL BENEFITS X 10,465 10,465 Estimated benefits as 25% of the overtime. SH52310 310115 UNIFORM INITIAL ISSUE - CORRECTIONS X 5,000 5,000 Was not on budget for past 3 years but has been used and needed. Sh52310 480120 NEW WORLD MAINTENANCE X 6,141 6,141 Contract. Software program. SH52340 100500 OT - TRAINING - CORRECTIONS X 7,000 7,000 Was not on budget for past 3 years but has been used and needed. SH52340 200000 PERSONNEL BENEFITS X 1,750 1,750 Estimated benefits as 25% of the overtime. SH52360 200600 UNIFORM & OTHER CLOTHING - CORRECTIONS X 4,200 4,200 Contractual. Hired (3) correction officers. 1400/each SH52360 310078 INSTITUTIONAL SUPPLIES X 44,000 44,000 Absorbed Operating Supplies and Jail Housekeeping and took 10K from Operations Supplies from the Admin Corrections budget. Will use this number more next year. SH52360 410136 OUTSIDE CARE X 15,000 15,000 Absorbing Jail Dentist. Outside care consistently higher than budgeted. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request SH52360 410138 CONTRACTED MEDICAL SERVICES X 186,668 186,668 Contract. Contracted medical consistently higher than budgeted. SH52390 410147 FOOD SERVICES X 18,859 18,859 Contract. Increase. SH52520 100500 OT - SEARCH AND RESCUE X 1,320 1,320 Wages have gone up, but not taken into consideration previously when calculating OT. Requested new obj to be consistent with our other OT obj which is 100500. 2025 budget for Search and Rescue was 6180, so really asking for an additional 1320. SH52520 200000 PERSONNEL BENEFITS X 756 756 Estimated benefit as 25% of overtime. SH59121 700500 POSTAGE MACHINE - LEASED X 650 650 Postage is set to increase next year. SH59121 700508 AXON BODY CAMERAS AND EQUIP X 81,732 81,732 Contracted price - - Total Non-Discretionary 595,502 - 595,502 Discretionary SH52110 430005 TRAVEL REIMB - NOT TRAINING RELATED X 100 100 Separated travel not related to training. Ex: Back and forth to Courthouse. SH52110 430006 TUITION & REG. FOR TRAINING X 2,000 2,000 Separated Admin. training from Patrol training. New Office Manager and new Front Office staff need training next year.SH52122 410133 VIP PROGRAM X 468 468 Consistently spend more than budgeted. SH52127 310000 OFFICE & OPER. SUPPLIES - HOH X 1,500 1,500 Wasn't budged last year. SH52310 310075 OPERATING SUPPLIES - CORRECTIONS x 6,177 6,177 Combining the following budgets here. Office Supplies (4030) Operating Supplies (19823) Radio Maint/Equip. Repair (12298). Moving 10K to SH52360 310078 Institutional Supplies. Will be using Institutional Supplies more than Operating Supplies next year, so cost of running jail is more accurate.SH52360 410142 MEDICATION SOFTWARE UPDATE X 5,414 5,414 Contract. SH56900 340002 PROJECT LIFESAVER X 680 680 This is a program that can easily be funded by grants and has in the past. Total Discretionary 16,339 - 16,339 TOTAL EXPENDITURES 611,841 - 611,841 NET GF REQUEST 582,643 - 582,643 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Sheriff's Office, operating under the authority of RCW 38.28, is tasked with maintaining peace, making arrests, executing court orders, investigating violations, enlisting aid, and providing traffic safety through education, enforcement, and engineering. The Sheriff's Office also maintains the operation of the Jefferson County Jail and Corrections staff. The Jefferson County Sheriff's Office, in partnership with our community, is committed to preserving the peace, helping those in need and protecting the constitutional rights of all. The budget goals and objectives for a sheriff's office are designed to ensure responsible fiscal management while providing effective and efficient public safety services. A sheriff's budget is a complex document that must balance core operational needs with community priorities and financial accountability. Community presentations-provide at least 4 public safety workshops within the community Domestic Violence response-Obtain a STOP grant to fund additional training for deputies responding to DV crimes. Continue community partner meetings with local organizations to better our response to needs within our community Goals 1: Continue to facilitate adequate care for inmate population with enhanced medical care. 2: Continue with our accrediation objectives to ensure that we are in compliance. 3: Complete fencing project by training room to provide a secure lot for evidence vehicles. 4: Implement ongoing crisis and use of force training for all patrol deputiesand work with Navigator to assist Mental Health related callsObjectives 1: Continue our MOUD programalong with outreach services to the jail. 2:Design a strategic plan by the end of 2026. 3:Complete use of force training along with annual training requirements and incorporate training with PTPD. FUND/DEPARTMENT:180 -Sheriff's Office 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. The Sheriff's Office continues to do its best to provide the highest level of service, serving 33,000+ citizens (with increased numbers during the summer months), in an area encompassing 1800 square miles separated between east Jefferson and west Jefferson County, of land and 300 miles of waterways, 24/7, 365 days a year in both road patrol and corrections. Keys funding challenge areas are Jail Medical-NON DISCRETIONARY to ensure the health of persons in our jail facility we have an onsite nurse to care for rising medical needs, the contract price for this is $357,974 although prior year budget only allowed for $171,306. ER&R fleet costs-NON DISCRETIONARY-to ensure our ability to respond across our county for emergencies its important to have a dependable fleet of vehicles that are adequately maintained. For the past several years our rates have increased substantially due to several variables. At the end of last year our budget was severely reduced to absorb the increase in fleet costs. As an example our fleet costs have risen from $549,720 in 2021 to a projected $709,000 in 2026. 001-180 Narrative Template 2026.xlsx Page 2 of 4 9/29/2025 2026 Budget Training Overtime-NON DISCRETIONARY-every year Washington state requires additional training for law enforcement, this training requires overtime to cover patrol shifts or to attend the mandatory training. Deputy and Sergeant pay rates were increased last year but our budget was not increased to offset the pay increase. For the past several years we have exceeded our budgeted amount of overtime money for training. We need a realistic budget to cover the expense of this necessary training. 001-180 Narrative Template 2026.xlsx Page 3 of 4 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 53.90 54.02 2025 52 Fulltime / 5 clerk hires 2026 52 fulltime / 4 clerk hires / 1 .5 FTE 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Attaining our goals and objects for 2026. Ensure our staff is properly trained and meeting the requirements of WASPC accreditation standards. Maintain staffing levels on patrol and in corrections, as we are anticipating a few retirements in 2026. Increase our department training with active shooter response, less than lethal encounters and training with our Crisis Response Team. Proactively work to target traffic complaints across the county and provide education and enforcement. Address concerns with Public Works to enhance engineering of roadways where appropriate. Meeting with community groups to provide public education regarding community safety and awareness. 001-180 Narrative Template 2026.xlsx Page 4 of 4 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST SH32290 322214 GUN PERMITS (31,692) (31,692) SH33116 330006 BULLETPROOF VESTS (4,920) (4,920) SH33320 333000 WT GRANT - TRAFFIC SAFETY (1,205) (1,205) SH33320 333001 WA TRAFFIC SAFETY COMMISSION (11,600) - SH33393 339784 FED INDIR GRANT H&HS-JAIL RSAT (146,000) (146,000) SH33406 334042 WASEX OFFNDR VERIFICATN (67,751) (67,751) SH33406 334107 HCA-MOUD/MAUD -BARS 3340690 (179,073) (179,073) SH34181 341048 DUPLICATING COPIES (439) (439) SH34210 342002 LAW ENFORCEMENT SERVICES (17,486) (17,486) SH34210 342004 HOH DEPUTY REIMBURSEMENT (275,000) (275,000) SH34210 342007 SSN INCENTATIVE (3,936) - SH34210 342009 WARRANT FEES (2,734) (2,734) SH34210 342022 DNA COLLECTOR ACCOUNT (274) (274) SH34210 342023 FINGERPRINT FEES (1,094) (1,094) SH34210 342024 DUI COST RECOVERY (3,280) (3,280) SH34210 342025 SECURITY ALARM RECOVERY (876) (876) SH34210 342026 SEX OFFNDR REG (841) (841) SH34236 342015 REG SVC-JAIL MEDICAL-CITY PT (15,737) (15,737) SH34236 342017 ROOM & BOARD-PRISONERS (13,114) (13,114) SH34236 342018 REG SVC JAIL SVCS-CITY PT (233,174) (233,174) SH35724 357004 SHERIFF FE (SUCT)(1,314) (1,314) SH36940 369005 OTHER JUDGEMENTS & SETTLEMENTS (384) (384) SH36991 346901 PROJECT LIFESAVER (330) - Total Revenue (1,012,254) (996,388) SH52110 100500 OVERTIME-CIVIL & CH SECURITY ND 4,223 4,223 SH52110 100700 LONGEVITY ND 6,000 10,200 SH52110 101000 SALARIES & WAGES ND 1,169,001 1,080,641 SH52110 200000 PERSONNEL BENEFITS ND 28,586 10,107 SH52110 200100 OASI ND 75,972 101,665 SH52110 200200 RETIREMENT ND 80,021 71,714 SH52110 200300 MEDICAL INSURANCE ND 138,930 158,538 SH52110 200400 INDUSTRIAL INSURANCE ND 32,431 36,827 SH52110 200500 UNEMPLOYMENT INSURANCE ND 10,913 14,831 SH52110 200550 EMP BENEFIT RESERVE ND 5,079 6,713 SH52110 200600 UNIFORM & OTH CLOTHING ND 4,200 4,200 SH52121 100500 OVERTIME ND 32,934 32,934 SH52121 100700 LONGEVITY ND 3,502 4,400 SH52121 101000 SALARIES & WAGES ND 408,675 454,167 SH52121 200000 PERSONNEL BENEFITS ND 675 2,095 SH52121 200100 OASI ND 24,616 60,956 SH52121 200200 RETIREMENT ND 20,026 46,286 SH52121 200300 MEDICAL INSURANCE ND 64,884 67,216 SH52121 200400 INDUSTRIAL INSURANCE ND 14,420 16,828 SH52121 200500 UNEMPLOYMENT INSURANCE ND 3,985 9,988 SH52121 200550 EMP BENEFIT RESERVE ND 1,595 3,996 SH52121 200600 UNIFORM & OTH CLOTHING ND 4,900 4,900 SH52122 100500 OVERTIME ND 70,000 70,000 SH52122 100700 LONGEVITY ND 600 8,600 SH52122 101000 SALARIES & WAGES ND 1,199,669 1,185,495 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST SH52122 200000 PERSONNEL BENEFITS ND 43,932 4,799 SH52122 200100 OASI ND 68,602 140,228 SH52122 200200 RETIREMENT ND 55,459 112,191 SH52122 200300 MEDICAL INSURANCE ND 178,431 184,844 SH52122 200400 INDUSTRIAL INSURANCE ND 39,655 46,277 SH52122 200500 UNEMPLOYMENT INSURANCE ND 11,493 22,881 SH52122 200550 EMP BENEFIT RESERVE ND 4,564 9,156 SH52122 200600 UNIFORM & OTH CLOTHING ND 14,000 14,000 SH52123 100500 OVERTIME ND 3,296 - SH52123 100700 LONGEVITY ND 618 - SH52123 101000 SALARIES & WAGES ND 92,362 116,474 SH52123 200000 PERSONNEL BENEFITS ND 196 619 SH52123 200100 OASI ND 7,067 18,326 SH52123 200200 RETIREMENT ND 4,914 16,095 SH52123 200300 MEDICAL INSURANCE ND 16,221 16,804 SH52123 200400 INDUSTRIAL INSURANCE ND 3,605 4,207 SH52123 200500 UNEMPLOYMENT INSURANCE ND 1,155 2,950 SH52123 200505 HOUSING ALLOWANCE ND 11,124 - SH52123 200550 EMP BENEFIT RESERVE ND 462 1,180 SH52123 200600 UNIFORM & OTH CLOTHING ND 1,400 1,400 SH52127 101000 SALARIES & WAGES ND 102,217 94,489 SH52127 200000 PERSONNEL BENEFITS ND 33,138 496 SH52127 200100 OASI ND - 14,469 SH52127 200200 RETIREMENT ND - 10,062 SH52127 200300 MEDICAL INSURANCE ND - 16,804 SH52127 200400 INDUSTRIAL INSURANCE ND - 4,207 SH52127 200500 UNEMPLOYMENT INSURANCE ND - 2,364 SH52127 200550 EMP BENEFIT RESERVE ND - 946 SH52140 100500 OVERTIME ND 60,555 - SH52140 200000 PERSONNEL BENEFITS ND 7,035 7,035 SH52170 100500 OVERTIME ND 78,371 78,371 SH52170 100700 LONGEVITY ND 6,400 9,000 SH52170 101000 SALARIES & WAGES ND 716,012 866,910 SH52170 200000 PERSONNEL BENEFITS ND 1,524 3,211 SH52170 200100 OASI ND 54,015 93,724 SH52170 200200 RETIREMENT ND 44,638 80,799 SH52170 200300 MEDICAL INSURANCE ND 97,326 117,628 SH52170 200400 INDUSTRIAL INSURANCE ND 21,630 29,449 SH52170 200500 UNEMPLOYMENT INSURANCE ND 9,260 15,311 SH52170 200550 EMP BENEFIT RESERVE ND 3,704 6,127 SH52170 200600 UNIFORM & OTH CLOTHING ND 7,000 7,000 SH52310 100700 LONGEVITY ND 1,800 1,800 SH52310 101000 SALARIES & WAGES ND 126,546 144,321 SH52310 200000 PERSONNEL BENEFITS ND 272 372 SH52310 200100 OASI ND 9,658 11,041 SH52310 200200 RETIREMENT ND 12,206 10,091 SH52310 200300 MEDICAL INSURANCE ND 9,970 10,204 SH52310 200400 INDUSTRIAL INSURANCE ND 2,401 2,632 SH52310 200500 UNEMPLOYMENT INSURANCE ND 1,605 1,774 SH52310 200550 EMP BENEFIT RESERVE ND 642 710 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST SH52360 100500 OVERTIME ND 111,910 111,910 SH52360 100700 LONGEVITY ND 5,356 8,000 SH52360 101000 SALARIES & WAGES ND 1,245,216 1,271,305 SH52360 200000 PERSONNEL BENEFITS ND 2,636 3,353 SH52360 200100 OASI ND 92,231 95,989 SH52360 200200 RETIREMENT ND 120,682 93,671 SH52360 200300 MEDICAL INSURANCE ND 238,345 270,224 SH52360 200400 INDUSTRIAL INSURANCE ND 42,035 51,562 SH52360 200500 UNEMPLOYMENT INSURANCE ND 15,575 15,980 SH52360 200550 EMP BENEFIT RESERVE ND 6,233 6,397 SH52360 200600 UNIFORM & OTH CLOTHING ND 16,223 16,223 SH52520 100500 OVERTIME ND 6,180 - SH52520 200000 PERSONNEL BENEFITS ND 1,119 1,119 SH55430 100500 OVERTIME ND 1,948 1,948 SH55430 100700 LONGEVITY ND 618 600 SH55430 101000 SALARIES & WAGES ND 84,179 81,708 SH55430 200000 PERSONNEL BENEFITS ND 178 216 SH55430 200100 OASI ND 6,255 6,217 SH55430 200200 RETIREMENT ND 8,570 6,417 SH55430 200300 LONGEVITY ND 16,932 16,889 SH55430 200400 LONGEVITY ND 2,401 2,632 SH55430 200500 LONGEVITY ND 1,053 1,029 SH55430 200550 LONGEVITY ND 421 412 SH55430 200600 UNIFORM & OTH CLOTHING ND 1,400 1,400 Total Salaries & Benefits 7,400,014 7,886,499 SH52110 310000 OFFICE AND OPERATING SUPPLIES ND 3,000 3,000 SH52110 310064 CPL PERMITS ND 22,261 22,261 SH52110 310065 EXMPT GEAR & CLTHG ND 1,275 1,275 SH52110 350001 TECH- MINOR EQUIPMENT D 7,792 7,792 SH52110 410141 PRE-EMSCREENING ND 15,466 15,466 SH52110 410143 TRANSCRIPTION FEES ND 224 224 SH52110 410145 SVCS-WARR DATA ENTRY&UPDATE ND 60,478 60,478 SH52110 420000 COMMUNICATIONS-CALL BOX ND 900 900 SH52110 420102 SHIPPING D 2,015 2,015 SH52110 430000 TRAVEL REIMBURSEMENT -TRAINING D 2,121 2,021 SH52110 480101 ACCESS MAINTENANCE ND 2,758 2,758 SH52110 480103 CIVIL SOFTWARE MAINT ND 3,200 3,200 SH52110 480106 TCHNLGY-LIC & MAINTENANCE ND 2,652 2,652 SH52110 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 15,292 15,292 SH52110 490200 PRINTING ND 2,500 2,500 SH52121 420003 INTERNET ND 1,500 1,500 SH52121 499999 MISCELLANEOUS D 1,592 - SH52122 310066 OPR SUPPLIES-LAW ENFORCEMENT ND 68,746 50,000 SH52122 310068 AMMO & RANGE SUPPLIES ND 15,105 15,105 SH52122 310111 BULLETPROOF VESTS ND 10,283 10,283 SH52122 310114 INITIAL ISSUE(UNIFORMS, ETC)ND 12,298 12,298 SH52122 360000 SMALL TOOLS & MINOR EQUIPMENT D 1,592 - SH52122 410130 TOWING & IMPOUNDING D 850 850 SH52122 410133 VIPPROGRAM D 532 532 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST SH52122 420006 WIRELES SERV FOR LAPTOPS ND 15,902 4,000 SH52122 420056 INTERFUND RENT&LEASES-VEHICLES ND 520,120 520,120 SH52122 420058 MAINTENANCE-SPECIAL VEHICLES D 2,121 2,121 SH52122 420300 CELL PHONE/PAGER ND 14,841 14,841 SH52122 480108 RADIO MAINT & RADAR CERTFCTN ND 14,825 14,825 SH52123 420000 COMMUNICATIONS D 2,000 2,000 SH52123 470000 ELECTRIC ND 5,619 - SH52123 470005 UTILITIES -SH ND - 5,619 SH52127 420025 VEHICLES ND 44,500 44,500 SH52140 430000 TRAVEL D 16,007 - SH52140 430007 TRAVEL-REQUIRED TRAINING ND - 16,007 SH52140 490412 TUITION/ REGISTRATION D 15,000 - SH52140 490413 TUITION & REG -REQ TRAINING ND - 15,000 SH52170 310117 TRAF SFTY MIGRANT EXP ND 15,842 - SH52170 420056 INTERFUND RENT&LEASES-VEHICLES ND 93,400 112,600 SH52310 310000 OFFICE SUPPLIES D 4,030 - SH52310 310075 OPERATING LAW ENFORCEMENT D 19,823 19,823 SH52310 480120 NEW WORLD MAINTENANCE ND 23,859 23,859 SH52340 430007 TRAVEL-REQUIRED TRAINING ND - 18,021 SH52340 490190 TRAVEL D 18,021 - SH52360 310078 INSTITUTIONAL SUPPLIES ND 6,000 6,000 SH52360 310079 JAIL HOUSEKEEPING SUPPLIES D 3,000 - SH52360 310080 DRUG& MEDICINE ND 27,030 27,030 SH52360 410134 JAIL DENTIST ND 1,592 - SH52360 410136 OUTSID CARE&CSTDY(AMB/HOSP)ND 35,000 35,000 SH52360 410138 CONTRACTED MEDICAL SVCS ND 171,306 171,306 SH52360 410142 MEDICATION SOFTWARE UPDATES D 1,586 1,586 SH52360 410144 REMOT ACCESSOFTWARE-MEDS D 487 487 SH52360 410158 RSAT AGR-BELIEVE IN RECOVERY ND 146,000 146,000 SH52360 410199 OPIOID AND ALCOHOL ND 179,073 179,073 SH52360 480111 RADIO MAINT/EQUIP REPAIR ND 12,298 - SH52390 410147 PROF SVCS-FOOD CONTRACT ND 177,000 177,000 SH52390 480000 KITCHEN REPAIR & MAINTENANCE ND 1,804 1,804 SH52520 310081 OPERATING (LAW ENF)SAR D 2,121 2,121 SH55430 410203 OPERATING COSTS ND - 1,030 SH56900 340002 PROJECT LIFESAVER D 320 320 SH59121 700500 LEASE PAYMENT-POSTAGE MACHINE ND 1,000 1,000 SH59121 700508 SBITA-AXON FOR BODY CAMERA ND 110,783 29,051 SH59700 597107 TR-BOATING SAFETY ND 15,000 15,000 Total Other Expenditures 1,971,742 1,839,546 Total Expenditures 9,371,756 9,726,045 JEFFERSON COUNTY 707 -Boat Safet Pro ram 2026 ANNUAL BUDGET 2026 Annual Budget FINANCIAL SUMMARY ~ This must present a balanced budget.~ I Department Request Estimated Beginning Balance 68,975.00 Budgeted Revenue 44,500.00 Add Total Revenue -Add Form Total Revenue 44,500 Budgeted Expenditures 44,282.00 Add Total Expenditures -Add Form Total Expenditures 44,282 Estimated Endng Balance 69,193 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget 9-9-..lt:3).f Signature Date BUDGET/ PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES FUND/DEPARTMENT: 107 Boat Safety Program JCSO This program is a cooperative intergovernment agreement between Washington State Parks and Recreation Commission and the Jefferson County Sheriff's Department to enhance and enforce boating safety per RCW 88.02650 WAC 352-65.010. For every year the agreement is signed AND the funds are used, the following years the award amounts will keep increasing. The Jefferson County Sheriff's Office, in partnership with our community, is committed to preserving the peace, helping those in need and protecting the constitutional rights of all. Ensure responsible fiscal management of vessel registration fees, grant monies and operating general fund transfers, the latter required by the intergovernmental agreement. Maintain two boats in local marinas, with a third boat on a trailer for deployment in local lakes as needed. Replace defective equipment and perform regular maintenance on our vessels. Maintain a presence on the water at peak intervals to include, summer months as well as fishing and shellfish openings. Maintain a presence off the water with boating safety information and supplies at the fair, parades, schools and other community gatherings. Train with the local fire departments, US Coast Guard and the Naval Base for joint emergency operations, including but not limited to, water rescues, boat fires and responses after natural disasters. Ensure our Marine staff is properly trained and meeting the requirements of the Intergovernmental Agreement. 20268udget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non discretionary, discretlona ry explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Boat Narrative 2026 Page 1 of 3 2026 BUDGET STAFFING Full Time Employees 2025 2026 Performance Explanation Include graph of indicator and attach photos. Boat Narrative 2026 (52)Fulltime / (5)clerk hires(52)Fulltime / (4)clerk hires/ (1) .5 FTE FTEs 2025 - , . 2Q26 Current : -i Requ;;� � ' l - 53.90 54.02 Note: We currently have (8) Marine trained duputies. Page 1 of 1 9/3/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 10733397 333117 SAFER BOATING GRANT (20,000) (12,500) 10733600 336021 VESSEL REGISTRATION FEES (17,000) (17,000) 10739700 397000 TRANSFER IN (15,000) (15,000) Total Revenue (52,000) (44,500) 10752130 100500 OVERTIME D 31,800 31,800 10752130 200000 PERSONNEL BENEFITS ND 5,280 5,280 Total Salaries & Benefits 37,080 37,080 10752130 320000 FUEL CONSUMED 3,000 1,500 10752130 430000 TRAVEL 2,000 140 10752130 450101 MOORAGE 4,780 4,780 10752130 460000 INSURANCE 282 282 10752130 480000 REPAIR & MAINTENANCE 3,000 500 Total Other Expenditures 13,062 7,202 Total Expenditures 50,142 44,282 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~ This must present a balanced budget. - 2026 Annual Budget Department Request Estimated Beginning Balance 149,360.03 Budgeted Revenue 16,949.00 Add Total Revenue -Add Form Total Revenue 16,949.00 Budgeted Expenditures 5,450.00 Add Total Expenditures -Add Form Total Expenditures 5,450.00 Estimated Ending Balance 160,859.03 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET This fund existsto provide benefits for inmates. It is fully funded by commissions from the inmate commissary and Inmate phone. The JeffersonCounty Sheriff's Office, in partnership with our community, is committed to preserving the peace, helping those in need and protecting the constitutional rights of all. Utilize commission revenues to provide programming, services, incentives and supplies to the inmate population. Utilize commission revenues to help offset jail expenditures. FUND/DEPARTMENT:134 -Inmate Commissary Fund/JCSO 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. There are no funding or expenditure challenges with this fund. While jail population has gone down, we no longer fund/support an Anger Managment Counselor. We estimate an ending balance of $160,859.03 for 2026. 134 - 2026 Narrative Inmate Com.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 53.90 54.02 2025 52 Fulltime / 5 clerk hires 2026 52 fulltime / 4 clerk hires / 1 .5 FTE STAFFING Performance Explanation Include graph of indicator and attach photos. 134 - 2026 Narrative Inmate Com.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 13434170 341036 COMMISSION-INMATE COMMISARY (11,645) (3,789) 13434170 341037 COMMISSION-INMATE PHONE (26,030) (7,580) 13436111 361100 INVESTMENT INTEREST (1,325) (5,580) Total Revenue (39,000) (16,949) 13452360 310063 INMATE SUPPLIES 2,000 2,000 13452360 313120 EDUCATION SUPPLIES 50 - 13452360 340060 INMATE INCENTATIVES 600 600 13452360 410104 ANGER MANAGEMENT INSTRUCTOR 34,250 - 13452360 420101 INMAT INDIGENT POSTAGE 750 750 13452360 470102 JAIL CABLE TV-DIRECT TV 1,350 2,100 Total Expenditures 39,000 5,450 2026 PRELIMINARY BUDGET REQUEST SUPERIOR COURT & LAW LIBRARY JEFFERSON COUNTY 2026 ANNUAL BUDGET , . ' �: GENERAL FUND -240 -Su erior Court FINANCIAL SUMMARY Total Revenue Add Total Revenue -Add Form Total Revenue Total Expenditures Add Total Expenditures -Add Form Total Expenditures Net Total 2026 Annual Budget Department Request 5,000.00 5,000 551,655.00 15,571.00 567,226 (562,226) I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. Signature of Elected Official/ Department Head Date I I GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Superior Court increase to your Base Budget Departmental Contact:Brandon Mack Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - SC51221 410160 Interpretor 10,838 10,838 To closer allign with actual mandated expenditures. SC51221 490000 Dues, Subcriptions 4,733 4,733 To closer align with actual needs/expenditures Total Non-Discretionary 15,571 - 15,571 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 15,571 - 15,571 NET GF REQUEST 15,571 - (15,571) BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET JEFFERSON COUNTY SUPERIOR COURTRCW 2.08.010OriginalJurisdiction: The superior court shall have original jurisdiction in all cases in equity, and in all cases at law which involve the title or possession of real property, or the legality of any tax, impost, assessment, toll or municipal fine, and in all other cases in which the demand or the value of the property in controversy amounts to three hundred dollars, and in all criminal cases amounting to felony, and in all cases of misdemeanor not otherwise provided for by law; of actions of forcible entry and detainer; of proceedings in insolvency; of actions to prevent or abate a nuisance; of all matters of probate, of divorce and for annulment of marriage, and for such special cases and proceedings as are not otherwise provided for; and shall also have original jurisdiction in all cases and of all proceedings in which jurisdiction shall not have been by law vested exclusively in some other court, and shall have the power of naturalization and to issue papers therefor. Said courts and their judges shall have power to issue writs of mandamus, quo warranto, review, certiorari, prohibition and writs of habeas corpus on petition by or on behalf of any person in actual custody in their respective counties. Injunctions and writs of prohibition and of habeas corpus may be issued on legal holidays and nonjudicial days. The Superior Court Judge is responsible for overseeing the operations of Superior Court and its related programs, including Juvenile Services and the Law Library. The Judge also presides over a wide range of case types, such as Probate, Guardianships, Dependency, Truancy,Adoptions, Criminal Felony, Civil, Family Law and Dissolution, Involuntary Commitments, and Therapeutic Courts. Themission of the Jefferson County Superior Court is to uphold the rule of law and ensure access to justicefor all by providing fair and timely resolution of cases. We are committed to ensuring justice with integrity, protecting the rights of all individuals, and serving the community with respect, transparency, and accountability. Goalsfor 2025-2026 1.Create a sustainable staffing model for the department that allows employees to take leave, attend trainings, and broaden institutional knowledge.2. Enhance security and accessibility for Superior Court Chambers/Offices/Courtroom.3. Address under-funded budget lines (490000 Dues, Subscriptions; 410160 Interpreter)4. Create a work space for Therapeutic Courts Coordinator in Superior Court Jury Deliberation Room. Objectives for 2025-20261. Create a part-time court administrative assistant/bailiff (approximately 16 hours a week) to provide back-up coverage for administrative office; hire additional bailiffs. 2. Install keyless entry system at Superior Court entrance;3. Obtain and install a small quiet printer for court administrator in courtroom. 3. Obtain appropriate funding for 490000 Dues and Subscriptions; 410160 Interpreter.4. Make internet available in Jury Deliberation Room. FUND/DEPARTMENT:Superior Court (001/240) 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Key Funding 1 -Equiptment Funding Funding for Keyless Card-Swipe Entry System and Installation. The layout of our historic building presents significant security challenges. In particular, inmates are frequently transported to and from the Superior Courtroom through the hallway that runs between the County Clerk’s Office and the Superior Court Offices. Currently, access to the Superior Court Offices is secured with a traditional key system. This scenario forces staff to need to use inefficient keys when trying to enter Superior Court offices, or more commonly, for the Superior Court's door to be left unlocked. This creates situations that may compromise both the safety of the staff from the court and Clerk's Office as well as the safety of our Civil Deputies. Installing keyless card-swipe access will improve efficiency and safety when accessing Superior Court offices. This is also a recommended security measure from the AdministrativeOffice of the Court's security audit of 2025. We expect to use monies allocated to Object 480000 to fund this improvement. Funding for small, quiet printer station for Administrator's use in courtroom. Superior Court has been working to modernize outdated, costly, and time-consuming processes within the department. One significant improvement was the discontinueduse of expensive, handwritten triplicate forms previously used to set trial schedules in criminal matters. The triplicate form system had several disadvantages: the forms were often difficult to read, time-consuming to prepare, and financially wasteful, since any deviation made during a hearing required discarding the form and starting over. The only advantage was that they did not require access to the printer. Our new process allows the Court Administrator to type Trial Setting Forms during hearings and print them immediately for presentation to the court, and for a clean readable copy for the defendant. This change has resolved many of the problems associated with the triplicate forms. However, the courtroom is not currently equipped to fully support this process. At present, there is only one large network printer located near the Court Clerk. As a result, the administrator must repeatedly walk between the Bench and the Parties to retrieve documents, creating unnecessary disruptions during proceedings. Setting up a printing station for the Court Administrator will improve courtroom efficiency and eliminate unnecessary distractions. We expect to use monies allocated to Object 480000 to fund this improvement. Key Funding 2 -Obtain funding for a part-time Assistant Court Administrator. Currently, Superior Court has only one administrative position—the Court Administrator. The previous Court Administrator, Sophie Nordstrom, accumulated an unusually large amount of PTO because it was difficult for her to take time off without backup support. While Clerk Hires have occasionally stepped in to assist with administrative duties, this model has proven ineffective. The work is complex, detail-oriented, and must be performed accurately to comply with statutory requirements—something that requires both training and continuity. At present, we have one Bailiff who is willing and reasonably comfortable assisting with administrative responsibilities. However, her own work schedule takes priority, limiting her availability to provide consistent support. As a result, our staffing structure does not allow the Court Administrator the flexibility to take even a sick day without significant disruption to court operations. To establish a sustainable staffing model, Superior Court requires a part-time administrative position. This role would not only provide essential coverage and support for the Court Administrator but would also allow the Administrator to focus on critical long-term projects, such as updating the Superior Court website, updating the Local Court Rules, and implementing process improvements. Key Funding 3 -Obtain Appropriate Funding Funding for Object 490000 Dues, Subscriptions.This budget line currently covers three key expenses: Superior Court’s monthly Zoom subscription, the annual dues for AV Capture (which costs roughly $1700 yearly for access to recording equipment in the BOCC), and the yearly professional association dues for the Judge, Commissioner, and Court Administrator. The allocated funding of $2,543 is insufficient and has been significantly over budget for the past three years. For example, the Zoom subscription alone costs $4,176 annually, nearly double the entire budget line. Zoom Subscription –Critical to Court Operations. The use of Zoom in the courtroom to facilitate remote appearances provides substantial benefits. It enhances accessibility and convenience by reducing travel time and costs for litigants, attorneys, and witnesses; it improves access to justice for individuals in rural areas or with limited transportation, and improves participation for those with disabilities or caregiving responsibilities. Zoom also increases efficiency by streamlining scheduling, reducing late arrivals and no-shows, and accelerating the handling of routine matters such as status conferences and motions.In addition, remote appearances generate cost savings by lowering facility, security, and staffing expenses while also reducing travel-related costs for 001-240 Narrative 2026.xlsx Page 2 of 4 9/29/2025 2026 Budget attorneys, clients, and agencies. Safety is improved as well, since remote participation minimizes exposure during public health emergencies and decreases risks associated with inmate transport. Broader participation is made possible by allowing expert witnesses to testify remotely and enabling family members and interpreters to join proceedings from different locations. Finally, the use of Zoom contributes to the modernization of the court system by promoting the adoption of updated technology and demonstrating responsiveness to evolving community and legal needs.For these reasons, continuing to provide Zoom access is both necessary and justified, despite the cost. Other courts have experiented with possibly more cost effective platforms such as Microsoft Teams, and have found them to be inadequate considering the public's level of comfort and experience with Zoom. Professional Association Dues –Essential for Court Staff.This budget line also covers professional association dues for judicial officers and administrative staff. Membership in these associations is critical to maintaining professional standards and ensuring effective court operations. These memberships provide significant benefits, including access to professional development through training, certifications, and workshops, as well as opportunities to stay current with changes in law, policy, and best practices. They also foster leadership and mentorship opportunities that strengthen the court’s capacity.These professional membership provide valuable access to resources such as newsletters, journals, and research on emerging issues, as well as practical toolkits, templates, and guides that enhance efficiency. These organizations also provide timely updates on legislative and policy changes that directly affect court operations. The current allocation for object 490000 does not reflect the true and ongoing costs of maintaining essential court services and professional memberships. Adjusting this budget line is necessary to ensure Superior Court can continue to provide accessible, efficient, and modernized justice while also supporting the professional development of its staff. Funding for 410160 Interpreter -This budget line covers all mandated interpretation services provided by Superior Court. Washington State law requires courts to provide interpreters under RCW 2.43 (for non-English speakers) and RCW 2.42 (for individuals who are deaf or hard of hearing). These statutes ensure that qualified interpreters are appointed in legal proceedings, guaranteeing meaningful access to justice.The current allocation of $3,162 is far below actual needs. Year-to-date expenditures are $7,032, and this will rise substantially in October during a four-week criminal trial involving a non-English-speaking defendant. Historical expenditures highlight the funding gap: $14,188.75 in 2024 and $30,384.82 in 2023. Key Funding 4 -Internet for Jury Room. One of the ongoing challenges of working in this historic courthouse is the lack of adequate office space. At present, there is no appropriate office for Rebecca Marriott, the Therapeutic Court Coordinator. Her role requires a quiet, private environment to conduct sensitive conversations with and about therapeutic court participants. However, due to the lack of available space in either the Superior Court or District Court offices, Rebecca has been forced to use a small closet beneath the stairs as a makeshift office—the only private space currently available. This arrangement is not sustainable and does not reflect the professional standards required for this critical position. Providing internet access in the Jury Room would create a much more appropriate alternative solution (providedno jury trial is in process). This space would allow Rebecca to work privately while remaining close to both the District and Superior Court offices she serves, and it would offer the added benefit of natural light—something not available in her current makeshift workspace. This adjustment would not only improve working conditions for Rebecca, but also strengthen the court’s ability to support therapeutic court participants effectively. 001-240 Narrative 2026.xlsx Page 3 of 4 9/29/2025 2026 BUDGET 2024 2025 2026 Historical Current Request Full Time Employees FTEs 2.00 2.00 0.40 2024 2025 2026 Actual Expected Projected 5 Jury Trials 7 Jury Trials 5 Jury Trials 42 - Settlement Conferences 35 - Settlement Conferences 35 - Settlement Conferences 111 - Adult Criminal Filings 130 - Adult Criminal Filings 120 - Adult Criminal Filings 367 Civil Filings (including 110 Civil Protection Order Filings)356 Civil Filings (including 112 Civil Protection Orders)360 Civil Filings (Including a 110 Civil Protection Orders) 99 Domesic Filings 130 Domestic Filings 115 Domestic Filings 31 Juvenile Dependency Filings (Including 11 Truancy Filings)35 Juvenile Dependency Filings (Including 12 Truancy Filings)30 Juvenile Dependncy Filing (Including 12 Truancy Filings) 20 Juvenile Offender Filings 34 Juvenile Offender Filings 30 Juvenile Offender Filings STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. The performance of the court is measured by its ability to deliver justice effectively and in a timely manner, thereby fulfilling its statutory responsibilities. However, certain critical areas have not received the necessary investment. A major opportunity for improvement is the complete overhaul and modernization of the court’s website. An updated website would expand public access to court information, improve transparency, and streamline services for litigants, attorneys, and the community. At present, staffing limitations prevent meaningful progress on this, and other projects. Without appropriatestaffing, essential updates remain delayed, and the website continues to operate below modern standards. Allocating funding for staffingis necessary to ensure the court can provide the level of accessibility and efficiency that the public expects, while also reducingthe administrative burden on court staff. 001-240 Narrative 2026.xlsx Page 4 of 4 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST SC34134 341099 CIVIL ARBITRATION FEE (500) (500) SC39700 397141 TR FROM TRIAL CT IMPROV (4,500) (4,500) Total Revenue (5,000) (5,000) SC51221 100700 LONGEVITY ND 1,400 - SC51221 101000 SALARIES & WAGES ND 298,947 379,662 SC51221 200000 PERSONNEL BENEFITS ND 7,036 22,653 SC51221 200100 OASI ND 8,643 13,494 SC51221 200200 RETIREMENT ND 10,488 9,954 SC51221 200300 MEDICAL INSURANCE ND 12,246 11,309 SC51221 200400 INDUSTRIAL INSURANCE ND 347 294 SC51221 200500 UNEMPLOYMENT INSURANCE ND 1,439 2,230 SC51221 200550 EMP BENEFIT RESERVE ND 576 892 Total Salaries & Benefits 341,122 440,488 SC51221 310000 OFFICE AND OPERATING SUPPLIES D 5,057 5,057 SC51221 410149 GUARDIAN AD LITEM FEES ND 2,386 2,386 SC51221 410160 INTERPRETER ND 3,162 3,162 SC51221 410161 VISITING JUDGE ND 1,987 1,987 SC51221 410162 PSYCH EVAL / EXPERT SVCS ND 43,648 43,648 SC51221 410163 CT COMMISSIONER A ND 46,756 8,000 SC51221 410166 ARBITRATOR'S COMPENSATION ND 4,322 4,322 SC51221 420001 COMMUNICATIONS-OTHER ND 446 446 SC51221 430000 TRAVEL D 720 720 SC51221 480000 REPAIR & MAINTENANCE D 6,786 6,786 SC51221 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 2,543 2,543 SC51221 490121 JURY FEES ND 27,145 27,145 SC51221 490124 WITNESS FEES ND 3,336 3,336 SC51221 490131 JURY BOARD ND 1,629 1,629 Total Other Expenditures 149,923 111,167 Total Expenditures 491,045 551,655 JEFFERSON COUNTY 2026 ANNUAL BUDGET '140 Jefferson Count Law Librar ,!::·. · FINANCIAL SUMMARY ~ This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 6,430.00 Budgeted Revenue 11,591.00 Add Total Revenue -Add Form 6,000.00 Total Revenue 17,591 Budgeted Expenditures 16,418.00 Add Total Expenditures -Add Form Total Expenditures 16,418 Estimated Endng Balance 7,603 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signature of Elected Official/ Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Law Library increase to your Base Budget Departmental Contact:Brandon Mack Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - 14059412 640000 Capital Outlay 6,000 6,000 To align with actual costs of maintaining mandated Law Library. - - Total Non-Discretionary 6,000 - 6,000 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 6,000 - 6,000 NET GF REQUEST 6,000 - (6,000) General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. A.Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? 2.Duration of the reduction in revenue (check one). Temporary Permanent 3.Reason for reduced revenue. B.Expenditure assistance requested. 1.Define the expenditure(s), providing expenditure details. 2.Explain the impact the expenditure will have on fund operations. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET RCW 27.24.010Establishment of County Law Libraries. Each county with a population of eight thousand or more shall have a county law library, which shall be governed and maintained as hereinafter provided. It is the mission of the Jefferson County Law Library to uphold the principles of fairness and access to justice by maintaining comprehensive legal resouces, supporting informed participation in the legal system, and serving as a trusted resource for both the legal profession and the public, and to comply with the law by making a Law Library available to its public. 1.Provide Access to Legal Information -Maintain and organize legal resources (print and digital) so that courts, attorneys, and the public can access reliable legal information. 2. Support the Administration of Justice -Supply judges, lawyers, and self-represented litigants with the tools they need to effectively navigate and participate in thelegal system. 3. Promote Legal Literary -Help community members better understand their rights, responsibilities, and the workings of the legal system. 4. Ensure Equity and Fairness -Reduce barriers to justice my making legal information accessible regarless of income, education, or background. FUND/DEPARTMENT: 140/Law Library 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. While there are notable funding challenges in 2025, these issues are not expected to continue into 2026. Historically, the County has maintained the Law Library in both digital and print formats. The digital resource, Westlaw, serves as the primary legal research tool for the court, attorneys, and self-represented litigants, and is the most common way users access the Law Library. However, access to Westlaw can occasionally be interrupted due to factors such as power or internet outages. During these times, printed resources are essential to ensure the continued administration of justice. In recent years, the printed materials in the Law Libary had become outdated as the Court pursued a transition to a digital-only model. While digital access is highly effective under normal circumstances, it is dependent on internet availability. In 2025 alone, there have been multiple instances where Westlaw was unavailable due to circumstances beyond the Court's control. In such situations, the print Law Library remains a constant and reliable resource. To address this need, the Law Library was fully updated in April 2025 with an up-to-date set of hardbound RCWs (Revised Code of Washington) to serve as secondary resource when Westlaw is inaccessible. The one-time cost for this update was $8,336.29. Yearly, this fund receives a budgeted revenue of $11,591.00. A transfer from the general fund in the amount of $6000.00 is required to cover actual remaining costs of maintaining the Law Library. 140- Narrative 2026 Law Libary.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. The Jefferson County Law Library plays a vital role in supporting the administration of justice by ensuring access to accurate and authoritative legal information for judges, attorneys, court staff, and self-represented litigants as required by RCW 27.24.010. To fulfill this mandate, the Law Library is maintained in both digital and print formats, as each format serves a critical and complementary function. 140- Narrative 2026 Law Libary.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14034122 341020 CIVIL FILING (2,767) (2,767) 14034122 341027 ANTI-HARASSMENT (206) (206) 14034122 341203 CIVIL COST & ADJ 7/05 (357) (357) 14034123 341031 CIVIL PRBT & DOMESTIC REL (8,240) (8,240) 14034123 341033 CLJ APPEAL FILING FEE (21) (21) 14039700 397010 TR FROM GF (8,000) - Total Revenue (19,591) (11,591) 14059412 640000 CAPITAL OUTLAY-EQUIPMENT 16,418 16,418 Total Expenditures 16,418 16,418 2026 PRELIMINARY BUDGET REQUEST TREASURER, JEFFCOM BOND INDEBTEDNESS, TREASURER O&M, AND TREASURER REET KATIE NOLE 360.385.9152 Acct/Investment Deputy BARB FERGUSON 360.385.9151 Foreclosure Avoidance Deputy MICHELLE HOLMES 360.385.9155 Acct/Investment Deputy KRIS KRAMER 360.385.9146 Chief Deputy STACIE PRADA 360.385.9154 Treasurer JEFFERSON COUNTY TREASURER PO Box 571, Port Townsend WA 98368treasurerstaff@co.jefferson.wa.us Hours 8:30 am –4:30 pm Mon –Fri August 2025 VACANT 360.385.9150 Clerk Hire THOMAS GOODWORTH 360.385.9153 Financial Planning & Analysis Manager JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Total Revenue 24,263,760.00 Add Total Revenue - Add Form Total Revenue 24,263,760 Total Expenditures 705,409.00 Add Total Expenditures - Add Form 13,928.00 Total Expenditures 719,337 Net Total 23,544,423 GENERAL FUND -001.250. Treasurer I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. _____________________________________________________________________ __________9/2/2025_____________________Signature of Elected Official / Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Treasurer increase to your Base Budget Departmental Contact:Stacie Prada Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - TR51422-480000 REPAIR & MAINTENANCE 6,428 6,428 Investment, Debt and Property Tax Software annual maintenance increase TR51422-420100 POSTAGE 2,500 2,500 Postage - - Total Non-Discretionary 8,928 - 8,928 Discretionary TR51422-101000 SALARIES & WAGES 5,000.00 5,000 Clerk hire - - Total Discretionary 5,000 - 5,000 TOTAL EXPENDITURES 13,928 - 13,928 NET GF REQUEST 13,928 - (13,928) 1. Non-Discretionary increases to property tax collection and REET processing software (PACs) and debt and investment software (Sympro). 2. Non-Discretionary increase to postage, necessary for statutory requirement to mail property tax statements, delinquent statements, and supplements. The office has absorbed increases in prior yearswith understaffing. Payment of each year’s February mailing requires payment to the vendor in the prior year. 3. A nominal amount has been sought for a clerk hire position affording this small office flexibility and confidence we'll be able to continue operations, if staff ever need unexpected time off or temporary accommodations. BUDGET / PROGRAM MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Treasurer's Office servesas the treasurer for Jefferson County and the ex-officio treasurer for all districts except for the City of Port Townsend and PUD. They include two hospital districts, five school districts, four fire districts, three cemetery, two parks & recreation districts,one conservation district, one library, one port, one transit authority, two water districts, two drainage districts, Olymmpic Area Agency on Aging, and JeffCom 911. We also collect property taxes for the State of Washington, City of Port Townsend, PUD, and five school and fire districts spanning other counties. We are actively involved in debt issuance and management, investment custody, and cash management. The major responsibilities of the county treasurer include receipting and accounting of revenue,collection of taxes and assessments,disbursement of funds,cash and investment management,and debt management. We review and reject any fraudulent transactions daily, and we ensure the safekeeping of public funds. We are in essence, "the bankof the county." Other programs managed by the Treasurer's Office include surplus property (personal and real),county purchase card program oversight,property tax billing and collection,foreclosure,Real Estate Excise Tax (REET) collection and processing,and mobile home movement permits.Refer to Chapter 36.29 RCW. The discretionary tasks done by the Treasurer's Office are done in the spirit of cooperation and collaboration with other county departments for the purpose of serving the public and good governance. These items may not be required of the Treasurer's Office, but they are required to be done by local government. The Treasurer's Office recognizes the need and willingly assists where needed. To manage public funds in a fiscally responsible and efficient and lawful manner by applying sound accounting principles and prudent decision making; Implement technology advances to improve staff efficiency, district and department financial interactions, and customer experience. Provide excellent customer service that meets the needs of citizens we support and the requirements of government. People Goal: Provide excellent customer serviceand build a resilient and nimble Treasurer's Office with sufficient expertise, career growth, coverage and cross-training to ensure critical daily, monthly and annual tasks are done. Objective: Hire and maintain office staffing to augment expertise, meet reporting requirements, better allow for required service to the public, meet internal control Best Management Practices, provide opportunities for training, and ensure sufficient back-up. TechnologyGoal: Upgrade and use technology to maximize excellent customer service potential. Objective: Implement remaining Munis ERP and Sympro debt and investment software program enhancements to maximize the capabilities of the programs and access by districts. Operations Goal: Constantly monitor and streamline the flow of information and access to data for county departments and districts. Objective: Assess our processes, requirements and available services to reduce duplication of tasks and provide built-in internal controls. FUND 001.250. -TREASURER 2026 Budget SUMMARY Key Funding and Expenditure Challenges While Treasurer duties and financial administration are seemingly static, they are constantly changing with State Auditor requirements, legislative mandates and technology changes. Along with providing customer service and maintaining records in compliance with the public records act, staffing is our greatest asset for compLiance and office success. Building our team, providing training opportunities and enforcing mandatory time off are necessary to support professional develpoment and meet internal controls. Technology and automation, while providing more flexibility,adaptability and data accessibility, come with additional financial and staffing investment. Changes have been accommodated with existing staff, and we've been fortunate to have training of new staff by retiring staff. Opportunities for career advancement and salary increases within the county and at other governmental entities on the Olympic Peninsula are our greatest threat to retaining staff and minimizing staff turnover. 001.250.Narrative Template 2026 Page 2 of 3 9/2/2025 2026 BUDGET 2024 2025 2026 Actual Current Request Full Time Employees FTEs 4.67 5.67 5.70 2024 2025 2026 Actual Expected Projected Total 365,904,154 370,660,000 375,500,000 County 90,878,819 92,060,000 93,250,000 District, Trust, Custody 275,025,335 278,600,000 282,250,000 31,042 31,295 32,000 615 550 575 1,618 1,750 1,900 508,290,123 525,000,000 550,000,000 Total 236,980,636 242,130,000 246,000,000 County 41,591,628 42,130,000 42,700,000 District, Trust, Custody 195,389,008 200,000,000 203,300,000 Debt Total 159,442,560 156,919,344 147,224,795 County 5,097,044 5,639,773 2,170,969 District, Trust, Custody 154,345,516 151,279,571 145,053,826 52,262 54,000 56,000 189 155 160 Excise Tax Affidavits Real Estate Transactions Value STAFFING PERFORMANCE INDICATORS Revenue & Other Increases Collections Number of Tax Bills Cancel/Supplements Performance Explanation Invested Moneys Warrants Redeemed Refunds Issued Office staffing expansion was necessary to address required service to the public, districts and county departments while meeing internal control BMPs, providing opportunities for professional development and ensuring sufficient back-up. A nominalamount has been sought for a clerk hire position affording this small office flexibility and confidence we'll be able to continue operations if staff ever need unexpected time off or temporary accommodations. Technology and access to information streamlines some tasks and certain performance indicator quantities while increasing the amount of staff time to manage programs and complete tasks. The Treasurer's Office is committed to constant improvement, efficiency and quality customer service. 001.250.Narrative Template 2026 Page 3 of 3 9/2/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST TR31110 311000 REAL & PERS PROPERTY TAXES (9,075,330) (9,177,300) TR31120 311001 DIVERTED COUNTY ROAD PROP TAX (520,000) (470,000) TR31311 313002 LOCAL RETAIL SALES TAX (5,775,860) (6,366,300) TR31315 313007 SPECIAL PURPOSE TAX (1,656,295) (1,785,575) TR31371 313008 CRIMINAL JUSTICE TAX (679,385) (725,000) TR31720 317000 LEASEHOLD EXCISE TAX (96,960) (50,000) TR31740 317100 TIMBER EXCISE TAX (TAV)(379,440) (200,000) TR31740 317101 TIMBER EXCISE TAX-CO RD DVRSN (28,560) (15,000) TR33215 332000 PILT LAW 97-258 (1,750,000) (2,000,000) TR33500 335009 PUD PRIVILEGE TAX 3350091 (445,000) (445,000) TR33505 395000 TIMBER SALES DNR BARS 3350234 (150,000) (150,000) TR33506 362600 DNR TIMBER LEASES BARS 3350235 (4,000) (5,000) TR33602 336231 DNR PILT NAP/NRCA (16,235) (18,000) TR33606 336005 MVET-CRMNL JSTC FNDNG-HIGH (447,960) (505,000) TR33606 336006 MARIJANA EXCISE TAX DIST (64,167) (55,000) TR33606 336007 DUI/OTH CRMNL JSTC ASIST (2,040) (5,120) TR33606 336008 LIQUOR EXCISE TAX (63,949) (56,000) TR33606 336009 LIQUOR BOARD PROFITS (82,254) (82,000) TR34142 341058 INVESTMENT SERVICE FEE (24,000) (27,750) TR34142 341084 TREAS FEE-CO/CITY 1% REET (24,580) (29,030) TR34142 341085 TREAS FEE-REET COLLCTN FEE (4,425) (4,375) TR34142 341086 TREAS FEES - DRAINAG DIST (700) (800) TR34142 341087 TREAS FEES - FIRE PATROL (5,000) (5,400) TR34142 341089 TREAS FEE-STAT 1.3% REET (73,995) (86,200) TR34142 341107 TREAS FEE-OSS/CLEAN WATER ASSM (9,000) (11,000) TR34142 341108 TREAS FEE-NOX WEED ASSMNT (1,500) (1,500) TR34142 341110 TREAS FEES-CONSERV DISTR (1,500) (1,485) TR35940 357012 PENALTIES-DELQ REAL PROP TAX (44,000) (35,150) TR36111 361100 INVESTMENT INTEREST (2,000,000) (1,300,000) TR36140 361104 INT-CONTRACT,NOTE,TAX,LOAN (5,000) (25,000) TR36140 361105 INT-DELQ TAXES (235,000) (200,000) TR36140 361106 INT-DNR TIMBER LEASES (1,000) (1,000) TR36250 362513 JEFFCOM LICENSE FEE (43,350) (51,000) TR36250 362520 COST ALLOCATION RECOVERY (322,220) (344,775) TR36991 369910 OTHER MISC REVENUE (21,500) (25,000) TR39700 397000 TRANSFER IN (1,000) (1,000) TR39700 397151 TR FROM TREASURER'S REET (3,000) (3,000) Total Revenue (24,058,205) (24,263,760) TR51422 100700 LONGEVITY ND 1,200 1,200 TR51422 101000 SALARIES & WAGES ND 459,790 421,292 TR51422 200000 PERSONNEL BENEFITS ND 977 1,781 TR51422 200100 OASI ND 34,449 51,066 TR51422 200200 RETIREMENT ND 41,999 37,866 TR51422 200300 MEDICAL INSURANCE ND 57,104 58,976 TR51422 200400 INDUSTRIAL INSURANCE ND 1,582 1,667 TR51422 200500 EMPLOYMENT SECURITY DEPT ND 4,386 6,976 TR51422 200550 EMP BENEFIT RESERVE ND 2,307 3,397 Total Salaries & Benefits 603,794 584,221 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST TR51422 310000 OFFICE AND OPERATING SUPPLIES ND 16,525 1,500 TR51422 350000 OFFICE EQUIPMENT ND 1,955 1,500 TR51422 420100 POSTAGE ND 12,220 20,000 TR51422 420500 INTERFUND COMMUNICATIONS D 115 - TR51422 430000 TRAVEL ND 2,250 3,754 TR51422 440000 ADVERTISING ND 170 400 TR51422 480000 REPAIR & MAINTENANCE ND 85,034 85,034 TR51422 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 384 6,000 TR51422 490600 TRAINING, SEMINARS, SCHOOLS ND 2,535 3,000 Total Other Expenditures 121,188 121,188 Total Expenditures 724,982 705,409 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Estimated Beginning Balance 40,605 Budgeted Revenue 282,000 Add Total Revenue - Add Form Total Revenue 282,000 Budgeted Expenditures 281,673 Add Total Expenditures - Add Form Total Expenditures 281,673 Estimated Endng Balance 40,932 119 JeffCom Capital Fund I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ ______________8/22/2025________________Signature of Elected Official / Department Head Date BUDGET / PROGRAM MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET JeffCom has a bond indebtedness with the county as a carryover from when JeffCom was a county department. Managing the 119 Fund provides sales tax revenue designated for Emergency Communications be properly distributed and used to pay indebtedness. Sales tax revenue will be reservedfor bond payments with the balance distributed to JeffCom for operations. A 5% reserve will be maintained at year end, and sufficient funds will be collected monthly to maintain a positive fund balance throughout the year. Debt obligation exists through November 2030. JeffCom Capital Fund was established February 7, 2011 per Resolution 04-11. A 5% reserve is required per Resolution 63-11 on December 12, 2011 along with other county fund reserve amounts. Resolution 53-12 established JeffCom as a separate entity effective Oct 1, 2012, and fund numbers were established for 671-000-010 (JeffCom General) and 672-000-010 (JeffCom Capital). The existing fund JeffCom Capital Fund 119-000-010 was to remain in use as JeffCom Bond Indebtedness Fund. With the Munis ERP financial system implementation, Fund 119 remains and JeffCom's fund number changed to 659. To manage collection and reservation of sufficient communication sales tax for JeffCom debt obligation and to make debt payments on time and per schedule. 1. Manage the fund with the monthly sales tax distribution. 2. Maintain a 5% reserve based on indebtedness3. Pay bond debt in a timely, accurate fashion. 4. Collect sufficient amount to preclude a negative fund balance for bond payment in November each year given sales tax has been collected for only ten monthswhen the second and full payment is due for the year. FUND/DEPARTMENT:119 JeffCom Capital Fund 2026 Budget SUMMARY Key Funding and Expenditure Challenges Sales tax revenue must be monitored to assure the volume meets expectationsto pay for this non-discretionary county obligation. A schedule has been prepared to establish the amount to collect from sales tax distribution that reduces significant increases over the years and evens out the budget for JeffComm payments from communicationos sales tax. Debt obligation will be fulfilled in December 2030. 119__Narrative Template 2026 Page 2 of 3 8/22/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs N/A N/A 2025 2026 Expected Projected Yes Yes STAFFING PERFORMANCE INDICATORS Bonds paid on time and per schedule Performance Explanation Bond Payments must be paid on time and per debt schedules to ensure county bond rating is not negatively affected. 119__Narrative Template 2026 Page 3 of 3 8/22/2025 - ORG OBJECT DESCRITPION 2025 REVISED BUDGET including 2025- Q1 & Q2 On-going Appropriation 2025 DEPARTMENT REQUEST 11931316 313003 SALES TAX-EMRGNCY COMM (282,000) (282,000) Total Revenue (282,000) (282,000) 11959128 780010 LTGO, REFND SRS B BND, PRIN 93,295 95,280 11959128 780020 2016 LTGO BOND-PRINCIPLE 164,473 171,006 11959128 830000 2016 LTGO BO- INTEREST 7,368 3,865 11959228 840000 LTGO REFDG B BOND-INTEREST 13,397 11,522 Total Other Expenditures 278,533 281,673 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Estimated Beginning Balance 59,500 Budgeted Revenue 67,145 Add Total Revenue - Add Form Total Revenue 67,145 Budgeted Expenditures 67,145 Add Total Expenditures - Add Form Total Expenditures 67,145 Estimated Endng Balance 59,500 150 Treasurer's O&M I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ ______________9/2/2025________________Signature of Elected Official / Department Head Date BUDGET / PROGRAM MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Treasurer's Operation & Maintenance Fund provides for recovery of direct costs of foreclosure and sale of real property for delinquent taxes. Funds must be used by the county treasurer as a revolving fund to defray the cost of further foreclosure, distraint, and sale because of delinquent taxes without regard to budget limitations and not subject to indirect costs of other charges, RCW 84.56.020.Tax foreclosure along with penalties and interest are the only mechanisms in state law to ensure collection of property taxes for the benefit of our county operations and districts. To manage the foreclosure and distraint processes in a professional and timely manner, protect county revenue by maintaining delinquencies at a low rate, and assist taxpayers wherever possible to connect with resources and options to pay property taxes and retain ownership. Goals: 1. Continually improve collection with training and technology advances.2. Cross-train staff to allow for increased coverage and ability to the assist public. Objectives: 1. Educate taxpayers on the options that may be available to them for foreclosure avoidance.2. Maintain foreclosure/distraint properties at <4% of total parcels3. Have less than 30 real properties filed in court for foreclosure. 4. Have less than 20 personal properties filed with court for distraint.5.. Sell all properties in auction process to minimizethe number of tax title properties held in trust by the county. FUND 150 -TREASURER'S O & M 2026 Budget SUMMARY Key Funding and Expenditure Challenges Funding of this program relies on properties in the foreclosure process and primarily from payment from taxpayers already struggling to pay property taxes. Our office's aim is to collect amounts due and assist people with avoiding foreclosure. Achieving collection from all taxpayersand avoiding foreclosure is our first priority. As a result, the better we are at achieving this goal, the lower the revenue for this program. The foreclosure process leads to large up-front expenditures with much of the cost recovery after the foreclosure auction sale and redemption of foreclosed parcels in December. Maintaining revenue and expense balance as well as sufficient ending fund balance requires a sufficient fund balance at the start of each year to pay for the next year's process. We strive to collect property taxes and remove people from the foreclosure process in advance of foreclosure sale. Collecting fees covering four months wages of the Foreclosure Avoidance Deputy is intended to alleviate Treasurer’s budget in Current Expense. Title report costs have increased significantly for foreclosure properties in recent years. Costs are recovered at time of redeeming parcels to remove them from foreclosure or at time of sale. 150 TREASURER OM.Narrative Template 2026 Page 2 of 3 9/2/2025 2026 BUDGET 2022 2023 2024 2025 2026 Actual Actual Actual Current Request Full Time Employees FTEs 0.33 0.33 0.33 0.33 0.33 2022 2023 2024 2025 2026 Actual Actual Actual Expected Projected 3 11 6 9 <30 2 10 6 8 <20 0 0 0 1 5 31,069 31,902 31,042 31,295 31,400 71 100 51 81 100 0.006%0.031%0.019%0.045%0.080% 2,561 2,956 2,659 2,894 2,900 8.24%9.27%8.57%9.25%9.00% 1.39%1.50%1.57%<4%<4% 2.14%2.28%2.35%<4%<4% Number of Tax Bills Number of Letters sent approx April 1 to notify of pending foreclosure action Performance Explanation STAFFING PERFORMANCE INDICATORS Tax Foreclosure Parcels at time of Certificate of Delinquency Total parcels in Tax Foreclosure Sale Personal Property Distraints Percentage of Tax Foreclosure Sales of All Parcels with Tax Due Number of Delinquent Statements in May % Delinquency Parcels in May Percentage of Delinquent Taxes to Tax Levy at Year End - Current Year Percentage of Delinquent Taxes & Assessments at Year End - All Years This program is budgeted to support 0.33 FTE. The Treasurer's Office consistently achieves the goal of less than 4% delinquency of current year at year end, and typically the amount is less than 2%. 150 TREASURER OM.Narrative Template 2026 Page 3 of 3 9/2/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 15034142 341090 TREASURERS FEE-FORECLOSURE (63,082) (65,645) 15036111 361100 INVESTMENT INTEREST (1,500) (1,500) Total Revenue (64,582) (67,145) 15051422 101000 SALARIES & WAGES ND 19,525 21,106 15051422 200000 PERSONNEL BENEFITS ND 42 54 15051422 200100 OASI ND 1,442 1,533 15051422 200200 RETIREMENT ND 1,778 1,156 15051422 200300 MEDICAL INSURANCE ND 3,262 3,337 15051422 200400 INDUSTRIAL INSURANCE ND 92 97 15051422 200500 UNEMPLOYMENT INSURANCE ND 244 259 15051422 200550 EMP BENEFIT RESERVE ND 97 103 Total Salaries & Benefits 26,482 27,645 15051422 410000 PROFESSIONAL SERVICES 33,000 33,000 15051422 420100 POSTAGE 3,100 3,500 15051422 440000 ADVERTISING 2,000 3,000 Total Other Expenditures 38,100 39,500 Total Expenditures 64,582 67,145 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~2026 Annual Budget Department Request Estimated Beginning Balance 31,050.00 Budgeted Revenue 12,000 Add Total Revenue - Add Form Total Revenue 12,000 Budgeted Expenditures 14,000 Add Total Expenditures - Add Form Total Expenditures 14,000 Estimated Endng Balance 29,050 151 REET Technology Fund I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ ___________8/22/2025_______________________Signature of Elected Official / Department Head Date BUDGET / PROGRAM MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The REET Technology Fund helps fund Treasurer and Assessor qualifying expenses associated with the Real Estate Excise Tax process including maintenance and operation of an annual revaluation system for tax valuation and maintenance and operation of an electronic processing and reporting system for real estate excise tax affidavits per RCW 82.45.180. To managethe fund in a responsible and effective manner to fund the Real Estate Excise Tax program including valuation, collection, processing and reporting. Goals:To managethe fund in a responsible and effective manner to fund eligible expenses in the Assessor and Treasurer Offices,to maintain a reserve to offset maintenance fees that increase every year,and to look for opportunities to fund electronic submittal of Real Estate Excise Tax affidavits from title companies. Objectives: Monitor revenues and coordinate expenses between the Treasurer and Assessor Offices,and coordinate with the Auditor’s, Assessor’s and Treasurer’s Offices to determine cost and ability to fund electronic REET submittals and offset maintenance and expenses for the annual revalutation system. Fund 151 REET Technology 2026 Budget SUMMARY Key Funding and Expenditure Challenges Maintenance of the Real Estate Excise Tax system with staffing that is effective, affordable, and sustainable requires ongoing monitoring and improvements to provide sufficient customer service and access to data. Funding is based on quantity of transactions, so it is vulnerable to economic changes and borrowing costs at the local, regional and national levels. Transaction numbers peaked in 2021 coinciding with the lowest mortgage rates on record. While rates are currently lower than those from 1971 through 2000, they are higher than they've been for most of the last 20 years. 2024 was the lowest number of transactions in many years. Historical revenue has typically been between $15,000-16,000,and it was around $12,000 for both 2023 and 2024. 2025 is trending toward a similar revenue level of $12,000. Real estate mortgage rates are anticipated to lessen slightly in 2026, and that could encourage slightly more property transfers. As such, this budget assumes number of transactions for 2026 is will remain about the same as 2023-2025. We're hopeful that they will increase in 2027allowing revenues to match expenditures for this fund. Since 2023, fund balance has been compensating for reduced revenue to allow consistent funding to the Assessor and Treasurer's Offices and ease demands on the county's general fund. Continued monitoring of this fund will determine if a change in the fund management formula may be necessary at some point, but no changes are needed at this time. 151 REET TECH.Narrative Template 2026 Page 2 of 3 8/22/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs N/A N/A 2025 2026 Expected Projected Yes Yes Yes Yes STAFFING PERFORMANCE INDICATORS Record and disseminate data to DOR electronically Annual revaluation of property taxes Performance Explanation The Assessor's and Treasurer's Office independently provide services to achieve the goals of this program, and coordinate to implement usage of revenue from this fund. 151 REET TECH.Narrative Template 2026 Page 3 of 3 8/22/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 15133600 336025 REET ELEC TECHNOLOGY FEE (9,195) (7,800) 15134142 341091 TREASURERS FEES EXCISE TAX (4,805) (4,200) 15136991 369905 MISC REVENUE-PRIOR YR - - 15136991 389400 CURRENT YEAR REFUND OF EXPEND - - Total Revenue (14,000) (12,000) 15151422 410000 PROFESSIONAL SERVICES 4,000 4,000 15159700 597001 TRANSFER OUT GF 3,000 3,000 15159700 597010 TR-ASSESSOR 7,000 7,000 Total Expenditures 14,000 14,000 2026 PRELIMINARY BUDGET REQUEST WSU COOPERATIVE EXTENSION NOXIOUS WEED JEFFERSON COUNTYBOARD OF COMMISSIONERS WSU Extension Director Amit Sharma ●Represents WSU locally ●Links University expertise and research to the community WSU COUNTY RELATIONS JIM KROPF WSU EXTENSION DIRECTOR VICKI MCCRACKEN JEFFERSON COUNTY ADMINISTRATIVE STAFF Owen RoweFinancial and Business Operations Coordinator Grants, budgeting, inventories, payroll, office management Kay Gaul Administrative Clerk Communications & partnerships 4-H YOUTHDEVELOPMENT Anji Scalf 4-H Youth Coordinator 4-H Clubs and Activities, 4-H Afterschool Programs,Youth and Family Support, 4-H School EnrichmentPrograms,Volunteer Training ----- K-6 After School Program Brinnon School District"Brinnon Tryers" Yvette ReynoldsK-6 After School Professional Scott Pedersen K-6 After School Assistant Mike ReynoldsK-6 After School Assistant (Vacant)K-6 After School Assistant MARINE RESOURCES PROGRAM Katie KowalMarine Resources Committee Coordinator Ext Ed. Programs: Beach NaturalistsStream Stewards (Vacant)MRC Assistant MASTER GARDENERPROGRAM Bridget GreggMaster Gardener Coordinator AGRICULTURAL DEVELOPMENTRegional Small Farms Community and Economic Development Kellie HenwoodRegional Small Farms Coordinator CAHNRS: College of Agriculture, Human, and Natural Resource Science Jefferson County NOXIOUS WEED CONTROL Program Sophia DeGroot Noxious Weed Control Coordinator Noxious weed eradication,outreach education & presentations,North Olympic Peninsula regional coordination Alexa MacAulayAssistant Coordinator Rachel SmithWeed Control Assistant Jefferson County Noxious Weed Control Board WSU Extension VOLUNTEERS WSU Extension VOLUNTEERS WSU EXTENSIONASSOCIATE DIRECTOR MICHAEL J. GAFFNEY WSU Extension VOLUNTEERS Jefferson County Marine Resources Committee WSU DIRECTOR - CED Unit CHRISTINA SANDERS WSU & NWC Org Chart Aug 2025 8/29/2025 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 70,668.00 Budgeted Revenue 250,341.00 Add Total Revenue - Add Form 426,456.00 Total Revenue 676,797 Budgeted Expenditures 654,756.00 Add Total Expenditures - Add Form Total Expenditures 654,756 Estimated Ending Balance 92,709 108 WSU Extension I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _______________________________________________________________________________________________________________ Signature of Elected Official / Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:WSU - JCE increase to your Base Budget Departmental Contact: Amit Sharma/Owen Rowe Other Funds use this form if you are requesting an increase in the General Date:9/3/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - 10857121.101000,200xxx S&B for Admin staff 105,994 105,994 Financial/Business Coordinator, Communications/Partnerships Coordinator 10857121.410063 10857122.410062 10857123.410062 10857124.410062 Salaries for WSU staff (MOA) 221,213 221,213 Salary for WSU staff under MOA (partial salary for Director); WSU covers benefits 10857121.310000, 450000,48000,etc. Facilities and occupancy 90,249 90,249 Facilities rent, IT, internet, maintenance, cleaning, and other operational expenses 10855310.410073 Beach Naturalists program 9,000 9,000 Beach Naturalists program Total Non-Discretionary 426,456 - 426,456 Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES 426,456 - 426,456 NET GF REQUEST 426,456 - (426,456) Salaries for WSU staff under MOA. Salaries and benefits for admin staff. Cost of facilities, occupancy, operations, and IT support. Continuation of existing programming. To meet operational expenses, to pay staff, and to ensure employee retention and continued capacity for programming. Continued capacity will allow pursuit of grant opportunities for diversified revenue sources, supporting future sustainable budgets. Fund 108 relied on reserves to meet increased expenses in 2025. Projected EOY 2025 reserve levels are very near the 10% minimum. The proposed budget, with requested GF support, maintains Fund 108 reserves at 14% of 2026 expenses. 1. Define the expenditure(s), providing expenditure details. 2. Explain the impact the expenditure will have on fund operations. 3. Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. Temporary Permanent 3. Reason for reduced revenue. B. Expenditure assistance requested. A. Operations assistance requested due to decreased revenue. 1. What is the revenue that is reduced? 2. Duration of the reduction in revenue (check one). General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1) negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ BUDGET/ PROGRAM Fund/Program Descr',ption RCWs MISSION STATEMENT GOALS & OBJECTIVES FUND/DEPARTMENT: 108 WSU Extension FUND/DEPARTMENT: 108-WSU Extension Extension Education engages people, organizations and communities to advance knowledge, economic well-being and quality of life by fostering inquiry, learning and the application of research. Extension builds peoples' capacity to make informed decisions and improvements in their lives. Extension Programs occur where people live, work and play. We provide education, resources, workshops, tools, and consultation to residents of Jefferson County in collaboration with city and county departments, non-profits and other organizations to amplify and extend resources. WSU Extension: (a) Strengthen the alignment of programs and activities to the county strategic plan and extension's core competencies. (b) Strengthen program delivery with a focus on issues on process institutionalization and creative and sustainable ways of outreach especially to underserved population in the county. The goals and objectives for the specific programs are outlined below and the performance indicators are included in the other sheet. 4H: Goals: 1. Provide needed training for all new and returning 4-H volunteers. 2. Provide desired enrichment for all 4-H youth members. 3. Work to rebuild and stabilize 4-H projects. 4. Grow community and volunteer support for all ongoing projects including: Expand distinct 4-H Clubs/Groups (currently 8), Fair, etc. These projects attract new youth members and keep current members engaged. Master Gardener (MG): Goals: 1) Pesticide Reduction: Master Gardener Program volunteers teach our community to use less pesticides by offering education on environmentally friendly and sustainable horticulture and landscape practices; 2) Local Engagement: Master Gardener program-provides a positive and ·meaningful venue for Jefferson County residents to engage with their community through any of the eight MG program priorities. 3) Education: Master Gardeners provide scienced-based education in one on-one consultations, lectures and workshops, and news articles; 4) Program Support: volunteers donate time to other WSU Extension operations and programming included MRC, Noxious Weeds, 4-H and Small Farms. Small Farms {SF}: �\Q) Goals: 1. Local and Regional Engagement -Encourage broad-based participation in the WSU Regional Small Farms Program. Provide technical support for farmers, landowners and individuals interested in starting a farming operation in Clallam, Jefferson and Kitsap Counties through air-site visits, phone calls and emails. 2. Educational Programming-Deliver intensive and scale-appropriate workshops, classes, networking opportunities, webinars, and fie Id days for farmers and agricultural producers that enhance sustainable land and crop management practices, strengthen knowledge of farm business management, and continue to develop curriculum for new and beginning farmers. 3. Strengthen Collaborations-Continue to collaborate and seek new collaborations among community partner organizations, including but not limited to Jefferson LandWorks Collaborative, WSU Food Systems Team, Eat Local First, local Food Banks, schools and institutions. Water Resources {WR}: Jefferson County Marine Resources Committee {MRC): The MRC is administered through WSU Jeff. Co. Extension and is one of seven county MRCs that are part of the NW Straits Initiative. The MRC is comprised of 20 members (13 voting members, 1 nonvoting & 6 alternates) and serves Jefferson County in an advisory capacity, providing input to the BoCC on local marine issues. The MRC also receives grant funding to engage community volunteers in hands-on marine stewardship projects, including forage fish spawning and bull kelp monitoring, Olympia oyster restoration, eelgrass and shellfish habitat protection, stormwater mitigation via rain garden installations, and community outreach focused on nearshore habitat protection, sustainable shellfish harvesting practices, and water quality improvement. Beach Naturalist trainings: This curse is designed for anyone who is interested in beachecosystems and becoming better stewards. In these 6-week courses, participants learn directly from regional experts about beach habitats and species, restoration and conservation efforts, and community science opportunities. Upon completing the trainings, participants commit to 20-40 hours of volunteer service with local environmental stewardship organizations and projects. Page 2 of 5 2026 Budget SUMMARY Key Funding and Expenditure Challenges is a Page 3of 5 2026 BUDGET STAFFING Full Time Employees FTEs 202s 2026 . fl Current Request I 3.25 3.34 Currently, the county provides funding for 3.25 FTEs {1-Water Quality; up to 1.0 FTE for 4 staff at Brin non After school program; . 75FTE -Ad min lead and .SFTE -Ad min clerk). For 2026, we are adjusting the Brinnon staff to .75 FTE and adding a part time MRC assistant at .34 FTE. The county also contributes towards the salary of four other employees (salary of the 3 coordinators: 4H, Master Gardener, and Small Farms; and about a third of the salary for the Director). WSU contributes towards the benefits of each of these 4 positions and about 2/3 of the director salary. Performance Explanation Include graph 2023 2024 2025 2026 of indicator and attach photos. Actual Actual Expected at yr Projected end 4H: Enrolled and Trained Volunteers 16 30 51 60 4H: Enrolled Participants (reflecting demographics for our 84 119 184 200 County) 4H: Number of Active Clubs (Exhibiting at Fair) 8 13 16 18 Page4 of 5 2026 BUDGET MG: Active Volunteers/ Recorded Volunteer Hours MG: Workshops/ Presentations/Outreach Events MG: Number of Participants in above SF: Regional Workshops/Classes SF: Regional Workshop/Classes Participants SF: One-on-one individual consultations WQ: Beach naturalist classes/participants WQ: MRC Volunteer Hours WQ: Educational and Outreach hours � 48/3500 85 1000 22 400 103 le/ 26p 1800 -.-- 61/5700 61/5500 65/5500 83 85 85 1200 1200 1200 25 20-25 20-25 381 450 300-400 71 100 75-100 '. NA lc/9p (25p) le/ 25p 2246 2000 2000 516 600 600 Page 5 of 5 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 10833314 333118 MRC PROJECT GRANT (59,271) (61,000) 10833315 333140 OTGP (53,000) (75,000) 10833403 334118 MRC PROJECT GRANT(STATE)(64,980) (65,000) 10834710 347006 MASTER GARDENER FOUNDATION (5,000) (5,000) 10834711 347000 WQ TRAINING (2,400) (1,000) 10834713 347015 SM FARMS LANDWORKS (2,000) (2,000) 10839700 397010 TR FROM GF (333,080) - 10839700 397109 TR FROM NOX WD (26,944) (41,341) Total Revenue (546,675) (250,341) 10855310 101000 SALARIES & WAGES ND 108,209 97,714 10855310 200000 PERSONNEL BENEFITS ND 3,502 2,165 10855310 200100 OASI ND 5,504 5,670 10855310 200200 RETIREMENT ND 6,732 4,246 10855310 200300 MEDICAL INSURANCE ND 11,039 11,309 10855310 200400 INDUSTRIAL INSURANCE ND 279 294 10855310 200500 UNEMPLOYMENT INSURANCE ND 924 952 10855310 200550 EMP BENEFIT RESERVE ND 370 381 10857121 101000 SALARIES & WAGES ND 84,023 73,071 10857121 200000 PERSONNEL BENEFITS ND 179 317 10857121 200100 OASI ND 6,200 8,950 10857121 200200 RETIREMENT ND 7,655 6,737 10857121 200300 MEDICAL INSURANCE ND 16,996 14,436 10857121 200400 INDUSTRIAL INSURANCE ND 419 368 10857121 200500 UNEMPLOYMENT INSURANCE ND 1,051 1,510 10857121 200550 EMP BENEFIT RESERVE ND 421 605 10857122 101000 SALARIES & WAGES ND 39,520 32,720 10857122 200000 PERSONNEL BENEFITS ND 3,850 3,189 Total Salaries & Benefits 296,873 264,634 10855310 310000 OFFICE AND OPERATING SUPPLIES - 17,400 10855310 310000 OFFICE AND OPERATING SUPPLIES 581 - 10855310 310000 OFFICE AND OPERATING SUPPLIES 2,949 - 10855310 310084 EDUCATION SUPPLIES - 250 10855310 310084 EDUCATION SUPPLIES 700 - 10855310 410000 PROFESSIONAL SERVICES - 15,300 10855310 410067 PROJ CONTRACT SVCS - 12,000 10855310 410067 PROJ CONTRACT SVCS 12,694 - 10855310 410067 PROJ CONTRACT SVCS 625 - 10855310 410073 WQLTY EDUCATION - 9,000 10855310 430000 TRAVEL - 6,250 10855310 430000 TRAVEL 1,557 - 10855310 430000 TRAVEL 2,500 - 10855310 430000 TRAVEL 81 - 10855310 440000 ADVERTISING - 2,360 10855310 440000 ADVERTISING( OTHER)3,185 - ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 10855310 490600 TRAINING, SEMINARS, SCHOOLS - 600 10857121 310000 OFFICE AND OPERATING SUPPLIES 5,500 5,500 10857121 410063 EXTENSION AGENT/CHAIR MOA 29,005 27,793 10857121 420003 INTERNET 2,700 2,500 10857121 420500 INTERFUND INFO SERVICES 18,349 23,349 10857121 430000 TRAVEL 2,000 2,000 10857121 450000 RENTS & LEASES 45,100 46,000 10857121 470100 UTILITIES 4,500 5,000 10857121 480000 REPAIR & MAINTENANCE 2,500 2,500 10857121 490145 JANITORIAL SVCS 5,000 5,400 10857121 490600 TRAINING, SEMINARS, SCHOOLS - 1,000 10857122 310000 OFFICE AND OPERATING SUPPLIES 2,000 2,000 10857122 410062 4H Y&F - AGENT MOA 51,585 58,000 10857122 410072 SERVICES - 250 10857122 430000 TRAVEL 3,000 3,000 10857122 490600 TRAINING, SEMINARS, SCHOOLS 2,000 2,000 10857123 410062 SMALL FARMS MOA 64,800 66,350 10857123 410075 SM FARMS LANDWORKS - 2,000 10857123 410080 SM FARMS WORKSHOPS 500 500 10857123 430000 TRAVEL 1,000 1,000 10857124 310000 OFFICE AND OPERATING SUPPLIES 500 500 10857124 410062 MASTER GARDENER - AGENT MOA 67,456 69,070 10857124 430000 TRAVEL 1,000 1,000 10857124 490600 TRAINING, SEMINARS, SCHOOLS 250 250 Total Other Expenditures 333,617 390,122 Total Expenditures 630,490 654,756 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 153,357.00 Budgeted Revenue 267,544.00 Add Total Revenue - Add Form Total Revenue 267,544 Budgeted Expenditures 288,047.00 Add Total Expenditures - Add Form Total Expenditures 288,047 Estimated Ending Balance 132,854 109 Noxious Weed Control I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _______________________________________________________________________________________________________________ Signature of Elected Official / Department Head Date BUDGET/ PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET I FUND/DEPARTMENT: 109 -Noxious Weed Control -RCW 17.10-WAC 16.750 I FUND/DEPARTMENT: 109 Noxious Weed Control Funded through: Fee Assessment Ordinance 07-1109-15 To protect lands within Jefferson County from the degrading impacts of noxious weeds by educating residents, property owners, land managers, and public agencies In how to serve as responsible stewards and aid In the protection and preservation of the land, water, and natural resources. -To eradicate Class A noxious weeds In Jefferson County -To prevent reproduction of Class B noxious weeds in Jefferson County-To educate private and public agencies and the general public on noxious weeds -To provide technical support to partners through noxious weed removal crews 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. The Jefferson County Noxious Weed Control Board's goal is to achieve a stable, long-term program that can deliver a consistent noxious weed control service to the citizens and public agencies of Jefferson County, while continuing to develop and maintain partnerships with various agencies. To fund the program, as outlined below, Jefferson County has instituted an annual assessment, tied to property owners' property tax bills. An assessment for the Jefferson County noxious weed control program of $4.00 per parcel and $0.30 per acre on all property not classified as forest land shall be imposed annually. Under RCW 17.10.240 forest lands may be subject to an annual noxious weed assessment that does not exceed one-tenth of the weighted average of the per acre and per parcel rate levied on other lands that are subject to the weed assessment. Property classified as forest land, as defined in RCW 84.33.035, which is used solely for the planting, growing or harvesting of trees and which is typified, except for a single five-year period following clear-cut logging, by canopies so dense as to prohibit the growth of an understory shall be assessed at the rate of $0.40 per parcel and $0.03 per acre. [Ord. 7-15 § 3] This assessment (approximately $147,000 in 2025) funds program overhead and a staff of 1 FTE who is responsible for all aspects of program operation and management. In addition, the coordinator has been very successful in obtaining additional funding (approximately $70,000 in 2025) through agreements with public agencies like the City of Port Townsend, the Jefferson County PU D, and the Forest Service to extend control efforts. However, since the assessment was passed 10 years ago, costs have continued to rise. While the Noxious Weed Control Board aims to provide the highest level of control of noxious weeds and assistance to County residents, the rising costs are making it increasingly difficult to keep up with weed pressure and assistance demand. On August 11, 2025, the Noxious Weed Control Board voted to increase the Special Assessment to $5.50 / parcel and $0.45 /acre.This increase adjusts for inflation and the growing needs of the program. If accepted by the BoCC on September 15, this increase would support additional seasonal staff and a cost-share program for landowners, allowing the weed board to serve Jefferson County residents with a high level of service. Page 2 of 3 2026 BUDGET STAFFING Full Time Employees FTEs I Performance 2023 L-=- Explanation Include graph of indicator and attach photos. Actual I Actual NOX: Outreach Presentations 17 NOX: Number of people 400 1,040 reached NOX: Acres controlled / 150 treated / 295 treated / Miles Surveyed 250 surveyed 350 surveyed 2025 = 2026 . --,; Current Request 1.38 1.74 2025 I 2026 I Projected (w1th Expected at year end Assessment Increase) 2p,, 25 1,700 2,500 3l5 treated I 3-15+ treated / 400 surveyed 400+ surveyed Page 3 of 3 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 10934516 345001 PUD MOU (25,000) (30,000) 10934516 345011 CITY OF PORT TOWNSEND (5,000) (5,000) 10934516 345013 SOLID WASTE FACILITY (2,756) - 10934516 345015 WA STATE PARKS & REC (13,000) (8,000) 10936850 368000 SPECIAL ASSESSMENT REVENUE (147,717) (215,544) 10939700 397180 TRANSFER FRM ROADS (9,000) (9,000) Total Revenue (202,473) (267,544) 10955360 101000 SALARIES & WAGES ND 99,233 119,072 10955360 200000 PERSONNEL BENEFITS ND 2,308 4,390 10955360 200100 OASI ND 5,291 5,618 10955360 200200 RETIREMENT ND 6,478 4,209 10955360 200300 MEDICAL INSURANCE ND 11,039 11,309 10955360 200400 INDUSTRIAL INSURANCE ND 2,401 2,632 10955360 200500 UNEMPLOYMENT INSURANCE ND 889 943 10955360 200550 EMP BENEFIT RESERVE ND 356 378 Total Salaries & Benefits 127,995 148,551 10955360 313120 EDUCATIONAL SUPPLIES 500 500 10955360 410030 NWC-INDEPENDENT NW CONTROL 15,000 25,000 10955360 410031 PUD MOU 25,000 30,000 10955360 410033 CITY OF PORT TOWNSEND 5,000 5,000 10955360 410034 SOLID WASTE FACILITY 2,756 - 10955360 410035 JC WEED ASSESSMENT FEE 1,555 2,155 10955360 410082 EDUCATIONAL OUTREACH - 500 10955360 410182 COUNTY-PUBLIC WORKS 180 9,000 9,000 10955360 410195 WA STATE PARKS & REC 13,000 13,000 10955360 430000 TRAVEL 1,000 1,000 10955360 480119 VEHICLE MAINTENANCE 5,000 5,000 10955360 490600 TRAINING, SEMINARS, SCHOOLS 1,000 1,000 10955360 499999 MISCELLANEOUS 3,500 6,000 10959700 597108 TR-COOP EXT 26,944 41,341 Total Other Expenditures 109,255 139,496 Total Expenditures 237,250 288,047 2026 PRELIMINARY BUDGET REQUEST PUBLIC HEALTH FUNDS 126 H&HS SITE ABATEMENT 127 PUBLIC HEALTH 128 WATER QUALITY 131 CHEMICAL DEPENDENCY/MENTAL HEALTH 132 OPIOD SETTLEMENT 308 CONSERVATION FUTURES Director Deputy Director Health OfficerMedical Director Finance & Billing Grants & ContractsPublic Records Community Assessment/Epi Compliance & SafetyInternal Policy Development CommunicationsEmergency Preparedness Community Health Director Clinical Services Community & Family Svcs. S&RH ReceptionClinic In/Out Foot Care Immz. Admin. MCH WIC Infectious Disease Harm Reduction Services Immz. Rates/QI Chronic Disease Prev. Environmental Health/Water Quality Director Water Quality Water Quality Monitoring Pollution Ident. & Correction Natural Resources Environmental Health Drinking Water Solid Waste Local Source Control OSS O & M PermittingFood Safety Water Rec Zoonotic Disease Human Services DD BH PH PolicyPH Policy DevelopmentLegislation CHIP Jefferson County Public Health Human ResourcesSeptember 2025 Management Team Supervisors Division – no position Staff Finance Manager BEACH program Conservation Futures Harmful Algae Blooms Climate & Health Code Compliance JEFFERSON COUNTY FINANCIAL SUMMARY Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 ANNUAL BUDGET -This must present a balanced budget. - 2026 Annual Budget Departme!lt Request ------------ 67,286.00 16,000.00 16,000 65,000.00 65,000 18,286 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Sigr,ature of Elected Date 'Sir{a.,_ l,_,,.r :J_ I 10 J5 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The HHS SiteAbatement Fund established on July 3, 2006 by Resolution No.41-06 1. Continue to work with code violators to obtain Voluntary Compliance Agreements.2. Abate multiple nuisance properties throughout Jefferson County, including Irondale, Port Hadlock and Lazy C. FUND/DEPARTMENT:126 HHS SITE ABATEMENT 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. There are no anticipated challenges. Narrative Template 2026-ABATE Page 2 of 3 9/10/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. No hours are billed directly to this fund. Narrative Template 2026-ABATE Page 3 of 3 9/10/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12635370 353831 PENALTIES (8,000) - 12635370 353832 PENALTIES-DCD COLLECTED (8,000) - 12636940 369003 JUGMENTS & SETTLEMENTS - EH - (8,000) 12636940 369004 JUDGEMENTS & SETTLEMENTS - DCD - (8,000) Total Revenue (16,000) (16,000) 12656253 410085 CLEAN UP ACTIVITIES 60,000 60,000 12656253 470550 WASTE DISPOSAL FEES 5,000 5,000 Total Expenditures 65,000 65,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET FUND 727 -PUBLIC HEALTH f IN AN CIA L SUMMARY -This must present a balanced budget. - 2026 Annual Budget Department Request ----------- Estimated Beginning Balance 5,185,047.00 Budgeted Revenue 7,702,888.00 Add Total Revenue -Add Form 559,000.00 Total Revenue 8,261,888 Budgeted Expenditures 9,113,533.00 Add Total Expenditures -Add Form Total Expenditures 9,113,533 Estimated Endng Balance 4,333,402 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signat��Department Head Date e." GENERAL FUND ADD REQUEST FORM Budget Year: 2026 Department: Public Health Discretionary-Optional I Wb0 5h0ufd use Aad Fam; Non-discretionary-Required or a r,e<:-csslty Gamr•f F1r.1d O.iarlr.r.i1111t■ use this form if requesti1g en ongoi1g or one-4.i"'le increase lo your Base Budget Oepartmenlal Contact: Veronica Shaw � us9 /his form if you are requeslrlg an increase in the General Date: 8/28/2025 ._Fu_n _d_r,_an_,_,,_,,_o.._--'-""...::.pllrl:;.;;.m.:.lffll:;.;;. ___________________________________________ __, Check If Base Budget One-time Total Add Recurring Account (Org-ObJecl) Account Description R■Vtnue Add Add Request Brief Description of Request y�u�uUES ' TOTAL REVENUES . EXPENDITURES Non-Discretionary 12756200/101000/200000 Salaries/Benefits 75,000 75,000 Loss of $75,000 to Epidemiology program, JCPH has portion of position covered and will seek sustainable funding for 2027 and beyond, but requests .support for 2026 12756200/460000 Insurance 90,000 90,000 Department Administration has no means to ccver the full cost of General Liability insurance without GF assistance. In 2026, General Liability Insurance will increase over 110% since 2022 12756200/450510/450550/45 Building 15,000 15,000 Department Administration has no means to re:::over the total increase in interfund rents & leases without GF assistance 0560/450570 Rent/Teleohone/Comouters 12756220/101000/200000 Salaries/Benefits 35,000 35,000 footcare is a program support.inc seniors and vulnerable populations where fees are unable to cover the costs� 12756220/Multiple S&Bs/Other expenses 173,000 173,000 Program expenses for Communicable Disease program including S&Bs at 88% of the total program costs. The remaining expenses include interfund rents and leases at 9% and 3% for office suoolies. communications, and orofessional services (electronic medical record svstem and svrinoe disoosal 12756220/Multiple S&Bs/Olher expenses 15,000 15,000 Program expenses for Sexually Transmited Infection program including S&Bs, which is 72% of the total program costs. The remaining expenses fnclude interfund rents and leases at 7% and 21 % for office supplies, communications, and professional services (electronic medical records system, svrinae disposal services medical claims orocessina services. clinical inventorv svstem). 12756220/Mulliple S&Bs/Other expenses 11,000 11,000 Program expenses for Tuberculosis program ir.cluding S&Bs, which is 84% of the total program costs The remaining expenses include interfund rents and leases at 10% and 6% for office supplies, communications, and professional services (electronic medical records system, sysringe disposal services medical claims crocessina services clinical inventorv sv.steml. 12756220/Multiple S&Bs/Other expenses 145,000 145,000 Loss of S25,000 to SBHCs, Averaging all SBHCs total program expenses, 67% are S&Bs, 7% are supplies and pharmaceuticals, and 26% includes miscellaneous expenses (training), advertising1 communications, professional services (lab services, electronic medical records system, medical claims orocessina svstem. clinical inventorv svstem), and inlerfund rents and leases, rohd Non-D/Jr:11Jtlan1ry 484,000 75 000 559,000 D/S'cretlonary . Total Dlscretlon•ry TOTAL EXPENDITURES 484000 7li 000 668 000 1NET GF REQ_UEST T 1 484,oool tn,0001 I f6&e,0001 I Jefferson County Public Health (JCPH) has lost funding, some expected and others not Fund balance will help JCPH through 2026 and allow the department to seek replacement and new funding. However, Public Health will always need the support of the county by way of GF in order to provide services to all residents of Jefferson County including the most vulnerable and for programs that are unable to cover their expenses by way of fees, grants, or other revenue sources. Reduction in State allocation and subsequently, program funds. Clallam has their own Epidemiologist, and is taking their half of the shared funding and workload. Increase in insurance costs and coverage for mandated services/programs and vital community needs that are not self-supporting. Lack of funding will lead to a reduction, or loss, of services and programs supporting our communities health and safety. Public Health will always need the support of the County by way of the General Fund to allow us to continue to serve our community fully and serve the most vulnerable. Without cutting vital services, or staff, we have adjusted for increases in costs and to mitigate the loss of funding. 2. Explain the impact the expenditure will have on fund operations. 3. Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. 3. Reason for reduced revenue. B. Expenditure assistance requested. 1. Define the expenditure(s), providing expenditure details. A. Operations assistance requested due to decreased revenue. 1. What is the revenue that is reduced? 205,000 in FPHS funding:75,000 Epidemiology, 55,000 Homelessness & 75,000 Water Systems 2. Duration of the reduction in revenue (check one). Temporary Permanent General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1) negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ ✔ ✔ BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Jefferson County Public Health provides a wide array of public health and human services designed to protect and promote the heath and safety of Jefferson County citizens and to prevent injury and illness at both a personal and population level. Working for a safer, healthier Jefferson County. Administration: Prioritizes the Public Health department running smoothly by managing people, funding, systems and policies. Our Administration team provides effective communication, human resources support, performance management, workforce development, financial management and accountability, information systems and data management, strategic planning, and equitable sustainability in operations. Their focus is on making sure the department runs efficiently and compliantly, so that program staff can focus on serving the community. Communication: Prepares proactive and supportive emergency response communications; provides effective communication and data driven campaigns to comprehensively reflect the work of Public Health across the department; and delivers media content across the community building cross-departmental collaboration around mission, making valuable public health information accessible to all people, and increasing public trust. Epidemiology: Expands capacity for local assessment and disease surveillance to inform program planning and evaluation, departmental strategic planning, and community health improvement planning. Localized, primary data collection is vital for our small population size to accurately represent emerging health trends and risks. Community Health: Safeguards the health of Jefferson County residents by securing, and appropriately utilizing, awarded grant funding to maintain and expand current services that preserve access to a diverse menu of healthcare programs for Jefferson County residents. Performs disease investigation,provides prevention and education services sharing essential information with the public. Environmental Public Health: Reduces and prevents human exposures to environmental hazards and disease pathogens by monitoring general environmental health concerns such as drinking water, food safety, and wastewater management while providing education to modify exposure pathways. Water Quality: Protects the public's health by ensuring safe drinking water across Jefferson County through monitoring, testing, and compliancewith state/federal standards while preventing and responding to waterborn disease outbreaks. Safeguards environmental quality through education and ensuring access and equity. Intellectual & Developmental Disabilities: Ensures citizens with Intellectual and developmental disabilities have the choice, opportunity, and support to achieve a full, active, and productive life and the ability to participate in the community. Supports local providers of IDD services with necessary funding to sustain essential services and programs centering the safety, health, and wellbing of Jefferson County residents experiencing disability. FUND/DEPARTMENT:127/PUBLIC HEALTH 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Jefferson County Public Health (JCPH) has spent the past several years in a time of increased funding intended to help build and support,what was found during the pandemic to be, an understaffed and underprepared workforce to handle such a massive scale response. We have utilized this funding to develop and train our current team, as well as recruit experienced staff members to fill key roles that are necessary to support current operations and continuity of operations at times of emergency. This is foundtional and imparative to the safety, health and resilience of all Jefferson County residents. JCPH now faces challenges with funding what was recently supported. Key funding and expenditure challenges to consider with this budget include the following: -Public Health budgets at the program level (Program-Based Budgeting). This budgeting method organizes revenues and expenses (including indirect costs) by specific programs. This method provides overall program performance, which is necessary to track categorical funding and ensure accountability for grant and public funding. -Foundational Public Health Services (FPHS) dollars received through the Washington State Department of Health (DOH) is paid in advance, now in a lump sum annually. This payment made sometime July-September each year, will result in a 1.5-2.1 million addition to our beginning fund balance. -Our FTE's will increase by 1.19 in 2026. -Federal and State funding cuts have decreased our anticipated revenue. This includes a decrease of $205,000 in FPHS funding and the defunding of two programs; Homelessness and Water Systems Capacity. -Public Health has a minimal amount of non-categorical funding; more specifically, in 2026 categorical funding will total 90% of JCPH's total budget with non- cetegorical funding at 10%. -Investment in Statewide Assessment Networks and State maintained databases has decreased, resulting in an increased workload locally to collect primarydata to fill gaps in available data. -Community Health programs provide access to healthcare services to Jefferson County's most vulnerable residents. We have few avenues to increase our revenues and unknown reductions in Federal and State funding will impact our ability to serve residents.-Funding reductions from the Department of Ecology have already been announced, but it is unlcear how much program funding will be reduced and we anticipate additional State funding reductions. -We require additional database management time to improve and implement full functionality of EPL for employee and customer use.-We have more mandated services and limited space. -Loss of key staff with vast institutional knowledge, due to retirements over the next 1-2 years. -Anticipated wage increases -grant based funding does not increase with annual salary increases -with little to no general fund support, we cannot match these using grant funds. -Impending federal cuts to Medicaid, starting in 2026 per the Big Beautiful Bill, will include reduced access to care for our most vulnerable residents, lower reimbersement rates to providers and clinic, and diminished patient panels as recipients are no longer eligible for the rolls.-Acquiring new and maintaining exisiting funding will be a priority for JCPH. Narrative Template 2026 - 127 Page 2 of 3 9/2/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 49.19 50.38 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Narrative Template 2026 - 127 Page 3 of 3 9/2/2025 TAXES 1%LICENSES AND PERMITS 5% GRANTS 28% STATE ENTITLEMENTS 30% CHARGES FOR GOODS AND SERVICES 34% OTHER FINANCING SOURCES 2% JEFFERSON COUNTY PUBLIC HEALTH 2026 Funding Sources Detail by % TAXES 1%LICENSES AND PERMITS 5% GRANTS 25% STATE ENTITLEMENTS 28% CHARGES FOR GOODS AND SERVICES 32% OTHER FINANCING SOURCES 2% TRANSFER FROM GF 7% JEFFERSON COUNTY PUBLIC HEALTH 2026 Funding Sources Detail by % (including GF request) ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12710341 341963 BH EPIDEMIOLOGY SERVICES - (17,304) 12710341 341964 CLALLAM CO EPI SERVICES - (8,965) 12731110 311000 REAL & PERS PROPERTY TAXES (54,000) (52,400) 12731720 317000 LEASEHOLD EXCISE TAX (500) (250) 12731740 317100 TIMBER EXCISE TAX (TAV)(2,000) (1,050) 12732120 321000 LICENSES & PERMITS (315,874) (335,522) 12732120 321001 L&P-FH ONLINE (11,363) (12,661) 12732290 322215 TECH FEE ORD 05-0625-18 (45,869) (72,031) 12733310 333011 BREASTFEEDING PEER COUNSELING (30,054) (28,239) 12733310 333110 WIC NUTRITION (124,558) (148,085) 12733314 333151 CDBG SEPTIC COST SHARE (85,193) (79,988) 12733366 336612 OSS COST SHARE (35,422) - 12733390 333006 PHEPR (37,946) (20,843) 12733390 333009 PH INFRASTRUCTURE (9,810) (110,570) 12733390 333903 ELC EDE COVID - (11,986) 12733393 333010 CWSHCN (36,700) (36,237) 12733393 333012 MED AD MATCH (56,622) (94,700) 12733393 333023 CLALLAM CO NFP (14,000) - 12733393 333111 FP TITLE X (30,822) (17,023) 12733393 333114 IMMUNIZATIONS (5,311) (18,651) 12733393 333115 BREAST,CERVICAL,COLON HLTH (500) (450) 12733393 333146 DBHR FEDERAL .95 (10,825) (112,285) 12733393 333147 DBHR FEDERAL .78 (137,672) (112,285) 12733393 333148 DBHR FEDERAL .24 (127,464) (112,285) 12733393 333915 HARM REDUCTION NAVIGATION (137,086) (125,040) 12733403 334000 LSC (172,363) (107,002) 12733403 334025 SW GRANT (DOE)-ENF (51,381) (33,752) 12733403 334078 TOXICS CLEANUP (149,184) (64,792) 12733403 334087 COMMUNITY LITTER CLEANUP (12,827) (9,673) 12733404 334013 FP-CLINICAL/HLTH PROMO (80,009) (94,808) 12733404 334014 DMA NFP (25,399) (22,154) 12733404 334063 INFECTIOUS DISEASE PREVENTION (19,743) (80,466) 12733404 334066 DEDICATED CANNABIS ACCT (45,115) (23,874) 12733404 334076 TOBACCO PREVENTION (42,179) - 12733404 334079 SCHOOL BASED HEALTH CENTERS (161,396) (110,000) 12733404 334088 DBHR STATE .62 (142,437) - 12733405 334018 PASP ONSITE SYSTEMS (52,029) (89,420) 12733406 334015 NFP ACTIVITIES (404,592) (452,017) 12733408 334010 ACAC (5,000) - 12733603 336010 PH ASSIST-CH ADMIN BARS3360424 (48,259) - 12733603 336015 FPHS-BARS 3360425 (868,000) (2,128,000) 12733604 336010 PH ASSIST-CH (58,769) (184,080) 12733604 336015 FPHS (745,000) - 12733605 336015 FPHS (720,000) - 12734143 341001 WATER QUALITY (59,014) (68,356) 12734143 341002 ENVIRONMENTAL HLTH (87,456) (108,780) 12734143 341003 COMMUNITY HLTH (130,137) (161,597) 12734143 341004 DEVELOPMENTAL DISABILITIES (31,559) (51,400) 12734143 341005 CHEMICAL DEPENDENCY (29,317) (29,317) ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12734143 341006 CONSERVATION FUTURES (9,530) (10,721) 12734143 341430 CLALLAM EPI BARS 3414300 (14,969) - 12734146 341007 CONTRACT MGMT-MH/CD (24,452) (49,452) 12734180 341009 PUBLIC RECORDS REQ-ADMIN - (25) 12734181 341009 PUBLIC RECORDS REQUESTS (25) (25) 12734511 345112 SW COMPOST EDUCATION (40,689) (26,562) 12734621 341013 JHC-SBHC (PT)(31,478) (13,770) 12734621 341015 JHC-SBHC (CHIM)(31,478) (30,950) 12734621 341017 KITSAP-NFP SERVICES - (1,000) 12734621 341019 HUMAN GROWTH & DEV-QUILCENE (6,110) (5,725) 12734621 341021 JHC SBHC (QUILCENE)(12,000) (2,859) 12734621 341098 MHCD 1/10 OF 1%(75,000) (58,070) 12734622 341022 VITAL RECORDS (19,500) (26,400) 12734623 346143 CLIENT FEES-EPH (DCD)(67,028) (61,963) 12734623 346310 EPH CLIENT FEES (534,487) (543,132) 12734624 346320 CLIENT FEES-CH (56,200) (50,300) 12734624 346321 PRIV INS-CH (44,955) - 12734624 346322 MEDICAID-CH (126,485) - 12734625 346322 MEDICAID-CH - (119,700) 12734626 346312 DRINKING WATER - SS (1,000) (400) 12734626 346313 DRINKING WATER - SS STATE (600) (400) 12734626 346314 DRINKING WATER - TA (300) (250) 12734627 346321 PRIV INS-CH - (53,350) 12734661 346368 DDD - MEDICAID (305,385) (548,002) 12734661 346369 DDD - STATE (378,403) (574,553) 12739700 397010 TR FROM GF-ADMIN (133,644) - 12739710 397010 TR FROM GF (71,746) - 12739710 397011 TR FROM GF (EH GIS)(4,388) - 12739710 397401 TR FROM SW-PW SOLID WASTE (24,540) (25,000) 12739720 397010 TR FROM GF (CH)(326,658) - 12739720 397320 TR IN SUB ABUSE-SPT (59,495) (61,280) 12739720 397330 TR IN HLTH NURSE-SPT (63,749) (65,661) 12739730 397130 TR IN MENTAL HEALTH (25,000) (25,000) Total Revenue (7,940,050) (7,702,888) 12756200 100700 LONGEVITY ND 6,585 6,750 12756200 101000 SALARIES & WAGES ND 1,079,997 1,161,299 12756200 200000 PERSONNEL BENEFITS ND 19,782 3,308 12756200 200100 OASI ND 75,652 88,839 12756200 200200 RETIREMENT ND 92,110 103,992 12756200 200300 MEDICAL INSURANCE ND 134,375 149,932 12756200 200400 INDUSTRIAL INSURANCE ND 3,438 3,984 12756200 200500 UNEMPLOYMENT INSURANCE ND 12,642 12,375 12756200 200550 EMP BENEFIT RESERVE ND 5,061 5,806 12756210 100700 LONGEVITY ND 5,029 7,236 12756210 101000 SALARIES & WAGES ND 1,116,847 1,169,229 12756210 200000 PERSONNEL BENEFITS ND 8,655 3,333 12756210 200100 OASI ND 82,209 89,443 12756210 200200 RETIREMENT ND 100,469 103,169 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12756210 200300 MEDICAL INSURANCE ND 153,366 157,555 12756210 200400 INDUSTRIAL INSURANCE ND 3,969 4,327 12756210 200500 UNEMPLOYMENT INSURANCE ND 13,791 13,831 12756210 200550 EMP BENEFIT RESERVE ND 5,520 5,846 12756220 100700 LONGEVITY ND 7,311 9,369 12756220 101000 SALARIES & WAGES ND 1,688,233 1,802,379 12756220 200000 PERSONNEL BENEFITS ND 13,295 5,136 12756220 200100 OASI ND 126,770 137,882 12756220 200200 RETIREMENT ND 154,847 160,113 12756220 200300 MEDICAL INSURANCE ND 216,933 237,788 12756220 200400 INDUSTRIAL INSURANCE ND 6,810 6,189 12756220 200500 UNEMPLOYMENT INSURANCE ND 21,255 21,278 12756220 200550 EMP BENEFIT RESERVE ND 8,513 9,011 12756800 100700 LONGEVITY ND 2,600 - 12756800 101000 SALARIES & WAGES ND 117,273 81,430 12756800 200000 PERSONNEL BENEFITS ND 2,834 531 12756800 200100 OASI ND 9,336 5,998 12756800 200200 RETIREMENT ND 11,402 7,142 12756800 200300 MEDICAL INSURANCE ND 13,837 10,554 12756800 200400 INDUSTRIAL INSURANCE ND 411 294 12756800 200500 UNEMPLOYMENT INSURANCE ND 1,565 978 12756800 200550 EMP BENEFIT RESERVE ND 627 392 Total Salaries & Benefits 5,323,349 5,586,718 12756200 310300 OFFICE SUPPLIES 1,348 1,936 12756200 310301 OPERATING SUPPLIES 23,497 72,180 12756200 410000 PROFESSIONAL SERVICES 158,617 77,943 12756200 410223 TRANSLATION SERVICES - 2,000 12756200 410839 WEB MAINTENANCE 4,228 1,107 12756200 420004 CELL PHONES - DIRECT 2,016 3,952 12756200 420100 POSTAGE 12,396 200 12756200 420300 CELL PHONE/PAGER 120 120 12756200 430000 TRAVEL 14,800 800 12756200 440000 ADVERTISING 20,500 14,000 12756200 450310 RENTS 3,000 - 12756200 450510 INTERFUND BUILDING RENT 53,789 40,120 12756200 450550 INTERFUND TELEPHONE 4,828 6,137 12756200 450555 INFO SERVICES - COPIERS 1,440 1,365 12756200 450560 INFO SERVICES - COMPUTERS 38,482 42,078 12756200 450565 INFO SERVICES - GEMS 5,831 5,653 12756200 450570 INFO SERVICES - RECORDS MGMT 5,658 5,813 12756200 450575 VEHICLES 3,817 3,792 12756200 460000 INSURANCE 150,648 249,589 12756200 460103 INSURANCE LIABILITY - CLAIMS 50,000 - 12756200 470018 UTILITIES - 915 12756200 470101 CONFIDENTIAL SHREDDING SVC 135 100 12756200 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS 3,700 7,365 12756200 490200 PRINTING 2,000 1,000 12756200 490600 TRAINING, SEMINARS, SCHOOLS 6,350 9,200 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12756210 310300 OFFICE SUPPLIES 1,587 2,099 12756210 310301 OPERATING SUPPLIES 36,620 37,800 12756210 410000 PROFESSIONAL SERVICES 501,193 318,350 12756210 410127 FISCAL FEE 87,456 108,780 12756210 410830 SITE ABATEMENT 75,000 18,000 12756210 410839 WEB MAINTENANCE 240 1,361 12756210 420004 CELL PHONES - DIRECT 3,385 4,953 12756210 420100 POSTAGE 875 4,600 12756210 420300 CELL PHONE/PAGER 876 864 12756210 430000 TRAVEL 19,500 11,961 12756210 440000 ADVERTISING 8,350 6,500 12756210 450510 INTERFUND BUILDING RENT 52,834 50,164 12756210 450550 INTERFUND TELEPHONE 5,491 6,176 12756210 450555 INFO SERVICES - COPIERS 4,356 3,643 12756210 450560 INFO SERVICES - COMPUTERS 57,482 67,914 12756210 450565 INFO SERVICES - GEMS 5,578 5,879 12756210 450570 INFO SERVICES - RECORDS MGMT 5,413 6,045 12756210 450575 VEHICLES 13,012 14,022 12756210 450580 INFO SERVICES - GIS 6,795 4,080 12756210 460103 INSURANCE - CLAIMS - 25,000 12756210 480000 REPAIR & MAINTENANCE 33,148 - 12756210 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS 17,737 44,730 12756210 490200 PRINTING 1,500 300 12756210 490600 TRAINING, SEMINARS, SCHOOLS 5,950 9,070 12756210 495300 SEPTIC REBATES 20,000 15,000 12756210 495305 ON SITE SEPTIC ASSESSMENT - 4,886 12756210 562001 OSS COST SHARE ACTIVITIES 33,000 - 12756220 310083 PHARMACEUTICAL SUPPLIES 47,221 93,650 12756220 310300 OFFICE SUPPLIES 2,118 2,643 12756220 310301 OPERATING SUPPLIES 47,122 100,375 12756220 410000 PROFESSIONAL SERVICES 298,325 450,941 12756220 410127 FISCAL FEE 130,137 161,597 12756220 410221 COLORADO CONT-NFP 34,720 - 12756220 410222 LAB SERVICES 4,300 3,950 12756220 410223 TRANSLATION SERVICES 2,250 550 12756220 410224 SYRING DISPOSAL SVCS 2,400 - 12756220 410225 MEDICAID ADMIN MATCH 2,172 1,426 12756220 410227 ELECTRONIC MED RCDS 23,000 - 12756220 410228 NFP NURSE 191,868 - 12756220 410229 MEDICAL CLAIMS PROCESSING 5,580 - 12756220 410231 KITSAP-NFP SUPERVISION 65,000 - 12756220 410395 DBHR PROF SVCS 53,050 - 12756220 410821 ASAP-INV APP 5,025 - 12756220 410823 MENTAL HEALTH CONSULT-NFP 3,120 - 12756220 410839 WEB MAINTENANCE 325 1,832 12756220 420004 CELL PHONES - DIRECT 8,866 10,742 12756220 420005 EHR FAX 1,200 1,400 12756220 420100 POSTAGE 1,400 1,800 12756220 420300 CELL PHONE/PAGER 720 720 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12756220 430000 TRAVEL 11,835 7,200 12756220 440000 ADVERTISING 13,590 7,200 12756220 450310 ROOM RENTAL 2,500 - 12756220 450510 INTERFUND BUILDING RENT 92,253 93,300 12756220 450550 INTERFUND TELEPHONE 11,598 12,993 12756220 450555 INFO SERVICES - COPIERS 2,485 1,867 12756220 450560 INFO SERVICES - COMPUTERS 120,489 126,310 12756220 450565 INFO SERVICES - GEMS 8,490 8,865 12756220 450570 INFO SERVICES - RECORDS MGMT 8,239 9,115 12756220 450575 VEHICLES 8,100 9,852 12756220 460103 INSURANCE - CLAIMS - 25,000 12756220 470018 UTILITIES - 915 12756220 480000 REPAIR & MAINTENANCE 670 - 12756220 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS 500 900 12756220 490600 TRAINING, SEMINARS, SCHOOLS 12,395 4,870 12756220 490602 TRAINING - OTHER 2,000 2,000 12756800 310300 OFFICE SUPPLIES 160 140 12756800 310301 OPERATING SUPPLIES 2,200 5,550 12756800 410000 PROFESSIONAL SERVICES 16,350 957,920 12756800 410127 FISCAL ADMIN FEE 31,559 51,400 12756800 410803 JC CHOICES WEBSITE 2,400 - 12756800 410807 INDIV EMP-CASCADE COMM 345,000 - 12756800 410808 COMM INCL - CASCADE 122,098 - 12756800 410809 ACAC ACTIVITIES 5,000 - 12756800 410810 CHILD DEV B-3 - CONC CITZ 16,125 - 12756800 410838 GROUP SUPP EMPLOY-CASCADE 55,000 - 12756800 410839 WEB MAINTENANCE 174 92 12756800 420004 CELL PHONES - DIRECT - 617 12756800 420100 POSTAGE 50 35 12756800 420300 CELL PHONE/PAGER 16 18 12756800 430000 TRAVEL 850 500 12756800 440000 ADVERTISING 150 3,650 12756800 450310 ROOM RENTAL - 500 12756800 450510 INTERFUND BUILDING RENT 1,311 1,507 12756800 450550 INTERFUND TELEPHONE 394 448 12756800 450555 INFO SERVICES - COPIERS 117 99 12756800 450560 INFO SERVICES - COMPUTERS 3,214 3,659 12756800 450565 INFO SERVICES - GEMS 2,390 2,634 12756800 450570 INFO SERVICES - RECORDS MGMT 2,318 2,709 12756800 450575 VEHICLES 3,816 3,792 12756800 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS 1,300 1,600 12756800 490600 TRAINING, SEMINARS, SCHOOLS 500 1,000 12756800 490602 TRAINING - OTHER 1,000 8,000 12756800 568413 EDUCATION PROJECTS 15,000 - 12759101 700500 LEASE PAYMENT - 277 12759102 700500 LEASE PAYMENT - 373 12759102 700509 LEASE-PH ADMIN OFFICE - 6,289 12759103 700500 LEASE PAYMENT - 19 12759162 700500 LEASE PAYMENT - 225 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12759162 700509 LEASE-PH ADMIN OFFICE - 12,207 Total Other Expenditures 3,418,133 3,526,815 Total Expenditures 8,741,482 9,113,533 JEFFERSON COUNTY 2026 ANNUAL BUDGET FUND 728 -WATER QUALITY f IN AN Cl AL SUMMA RY -This must present a balanced budget. - 2026 Annual Budget Department Request ---------- Estimated Beginning Balance 331,117.00 Budgeted Revenue 1,353,846.00 Add Total Revenue -Add Form 28,000.00 Total Revenue 1,381,846 Budgeted Expenditures 1,506,287.00 Add Total Expenditures -Add Form Total Expenditures 1,506,287 Estimated Endng Balance 206,676 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date GENERAL FUND ADD REQUEST FORM Budget Year: 2026 Department: Water Quality (128) Departmental Contact: Veronica Shaw Account (Org-Object) REVENUES EXPENDITURES 12855310/Mulliple Date: 8/29/2025 Account Description TOTAL REVENUES S&Bs/Other expenses TOTAL EXPENDITURES INET GF REQUEST Base Budget Recurring Add 28,000 28,000 28,000 I I 28,000 I One-time Add Who should use Add Form: Fund Other Funds Total Add Request Brief Description of Request 28,000 Program expenses for County Lakes include S&Bs at 82%. The remaining expenses include interfund rents and leases at 10% and 8% for office supplies, communications, and professional services (lab) . 28,000 28,000 (28,000)1 Water Quality has been monitoring lakes since 2010 after high rise in toxin levels caused the death of an animal. With limited funding sources; grants and special assessment fees the county has supported these efforts with a transfer from the GF. Neither of these funding sources can cover expenses from the County Lakes program. County Lakes program, covering salaries & benefits and additional direct costs to maintain program. Water Quality has been monitoring lakes since the death of a pet in 2010 due to toxins in a lake. A lack of monitoring would leave County residents unsure of where they can safely recreate with family and pets. This program has always been supplemented by the General Fund, as the two funding sources, grants and special assessment fees, cannot cover the expenses of the program. 1. Define the expenditure(s), providing expenditure details. 2. Explain the impact the expenditure will have on fund operations. 3. Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. Temporary Permanent 3. Reason for reduced revenue. B. Expenditure assistance requested. A. Operations assistance requested due to decreased revenue. 1. What is the revenue that is reduced? 2. Duration of the reduction in revenue (check one). General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1) negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Water Quality is a natural resource department formerly part of the Public Health department's budget. It was created as a separate fund during the 2003 budget process. To protect public health by monitoring and responding to threats to water quality for protection of human health and wildlife habitat by using available local, state, and federal funding effectively and efficiently. 1. Water Quality will continue toregular monitoring of popular lakes and beaches.2. Continue to make the public and recreationalists at popular lakes and beaches increasingly aware of threats to human and animal health. 3. Build capacity for departmental planning and implementation of mitigation and adaptation measures for high-priority climate-related impacts to public health in Jefferson County. 4. Make residents in Eastern Jefferson County more aware of project activities and actions they can take to protect their water quality. 5. Train staff, develop inter-agency partnerships and coordinate response actions on wildfire smoke, heat events, harmful algae blooms and other climate-related hazards. FUND/DEPARTMENT:128/Water Quality 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Water Quality (WQ) established Special Assessment fees in 2010. And, at this time it was decided no GF support would be given to the WQ department with this newly established fee in place. WQ relies on grants and special assessment fees to cover annual expenses. However, support from the GF was provided when monitoring of local lakes became a program service provided by WQ and no grants or special assessment fees could cover these expenses. To continue to provide regular lake monitoring, WQ will request financial support from the County to do so. WQ is aware of the increases in expenses and will need to seek new revenues to cover these. Narrative Template 2026-WQ Page 2 of 3 9/2/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 7.10 7.91 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Narrative Template 2026-WQ Page 3 of 3 9/2/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12833311 333152 RCO-BRINNON REACH (72,254) (17,563) 12833366 333129 HOOD CANAL PIC - (27,667) 12833366 333130 SWIMMING BEACH ACT (15,000) (15,662) 12833393 333025 PH INFRA COMP A1-LHJ (15,000) - 12833402 334029 COASTAL MRC (46,028) (24,562) 12833402 334031 LOWER BIG QUILCENE II (20,386) - 12833402 334052 DOSEWALLIPS POWERLINES (158,332) (74,282) 12833402 334059 DOSEWALLIPS WOLCOTT (39,065) (23,966) 12833402 334090 HOH RIVER LINDNER ACTIVITIES (79,109) (425,025) 12833403 334075 CHIMACUM HADLOCK PIC (126,860) (164,167) 12833404 334040 SHELLFISH (11,260) (12,948) 12834511 403750 CONS FUTURES TAX FUND (47,336) (52,865) 12836850 368001 OPERATING SPECIAL ASSESS (496,633) (515,139) 12839700 397010 TR FROM GF FOR COUNTY LAKES (22,732) - Total Revenue (1,149,995) (1,353,846) 12855310 100700 LONGEVITY ND 4,695 5,155 12855310 101000 SALARIES & WAGES ND 575,074 643,360 12855310 200000 PERSONNEL BENEFITS ND 7,595 1,832 12855310 200100 OASI ND 41,897 49,218 12855310 200200 RETIREMENT ND 51,231 54,986 12855310 200300 MEDICAL INSURANCE ND 71,740 80,332 12855310 200400 INDUSTRIAL INSURANCE ND 1,884 2,521 12855310 200500 UNEMPLOYMENT INSURANCE ND 7,033 7,220 12855310 200550 EMP BENEFIT RESERVE ND 2,813 3,217 Total Salaries & Benefits 763,962 847,841 12855310 310300 OFFICE SUPPLIES 718 1,057 12855310 310301 OPERATING SUPPLIES 16,950 3,125 12855310 410127 FISCAL FEE 59,014 48,825 12855310 410222 LAB SERVICES 23,480 36,000 12855310 410316 CSTL MRC ACTVTY-CLALLAM CO 4,333 - 12855310 410317 MRC 15,000 - 12855310 410318 WQ MIPROFESSIONAL SVCS 70,000 398,600 12855310 410319 MEETING MINUTES 4,500 - 12855310 410321 DOSEWALLIPS POWERLINES 91,500 - 12855310 410323 BIG QUIL FISHING SEASON ABATEM 1,000 - 12855310 410325 HOH RIVER LINDNER ACTIVITIES 5,000 - 12855310 410326 DOSEWALLIPS WOLCOTT 23,687 - 12855310 410839 WEB MAINT - 608 12855310 420004 CELL PHONES - DIRECT 1,368 4,106 12855310 420100 POSTAGE 500 750 12855310 420300 CELL PHONE/PAGER 1,080 1,080 12855310 430000 TRAVEL 8,500 7,000 12855310 440000 ADVERTISING 1,000 1,100 12855310 450310 RENTS - 75 12855310 450510 BUILDING RENT (INTERFUND)38,647 15,795 12855310 450550 INTERFUND TELEPHONE 2,848 3,125 12855310 450555 INFO SERVICES - COPIERS 3,099 2,387 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 12855310 450560 INFO SERVICES - COMPUTERS 34,424 39,939 12855310 450565 INFO SERVICES - GEMS 2,985 4,261 12855310 450570 INFO SERVICES - RECORDS MGMT 2,895 4,381 12855310 450580 INFO SERVICES - GIS 10,192 6,119 12855310 460102 LIABILITY INSURANCE 27,000 35,490 12855310 470018 UTILITIES - 1,830 12855310 480000 REPAIR & MAINTENANCE - 250 12855310 480020 BOAT REPAIR & MAINT 1,000 - 12855310 480119 VEHICLES 12,552 14,022 12855310 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS 600 250 12855310 490600 TRAINING, SEMINARS, SCHOOLS 4,400 2,000 12855310 490655 JC TREASURER 5,000 5,151 12855310 495300 SEPTIC REBATES 7,656 2,500 12855310 644724 CAPITAL EXPENDITURE-VEHICLE 35,000 - 12859162 700500 LEASE PAYMENT - 18,620 Total Other Expenditures 515,928 658,446 Total Expenditures 1,279,890 1,506,287 JEFFERSON COUNTY 2026 ANNUAL BUDGET 2026 Annual Budget FINANCIAL SUMMARY -This must present a balanced budget. -I Department Request Estimated Beginning Balance 451,730.00 Budgeted Revenue 900,000.00 Add Total Revenue -Add Form Total Revenue 900,000 Budgeted Expenditures 990,000.00 Add Total Expenditures -Add Form Total Expenditures 990,000 Estimated Endng Balance 361,730 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget �� Signature of Elected Official / Department Head &rb�/1_ 2, 2.02s Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The ChemicalDependency/Mental Health Program Fund was created to support new or expanding chemical dependency and mental health treatment services, including therapeutic court programs. Funding comes from the 1/10th of 1% sales tax collected by the County. Available funding is allocated by the Behavioral Health Advisory Committee, on a biennial basis through a Requests for Proposals process. These funds are not intended to fully support a program, they are supplemental funds of last resort to support local organizations efforts to provide new or expanded chemical dependency or mental health treatment services and therapeutic court programs. Authorizing statute RCW 82.14.460TheChemical Dependency/Mental Health Program Fund was established on October 3, 2005 by Ordinance No. 08-1003-05. Responsibly allocate and distribute 1/10th of 1% funds to continue financial support of local organizations working to create, implement and continue chemical dependency and mental health treatment services. FUND/DEPARTMENT:131/CHEMICAL DEPENDANCY MENTAL HEALTH 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Funding has been healthy the last two years, but we are starting to see decrease in tax revenue. The Behavioral Health Advisory Committee will need to remain mindful of these changes when awarding the next round of contracts, to ensure the Fund maintains its minimum Reserve of 10% of the revenue budget and Emergency Fund Reserves of 50,000. Narrative Template 2026-CD_MH Page 2 of 3 9/8/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. No hours are billed directly to this fund. Narrative Template 2026-CD_MH Page 3 of 3 9/8/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 13131314 313001 CHDEP/MNTL HLTH SVC TAX (850,000) (900,000) 13139700 397133 OPIOID SETTLEMENT FUNDS (287,344) - Total Revenue (1,137,344) (900,000) 13156400 410401 JMPNG MS BRINON PILOT PROJ 36,220 35,023 13156400 410405 JMPNG MS CHLDRN CNTR 107,354 118,929 13156400 410408 BELIEVE IN RCVRY JAIL SVCS 30,198 33,455 13156400 410409 DV HSE DOM VIO RCW 81,281 90,046 13156400 410419 MOBILE UNIT 36,729 40,689 13156400 410420 OLYMPIC ANGELS 12,673 14,040 13156400 410424 JUMPING MOUSE CHIMACUM 37,297 36,065 13156400 410426 FIRE CARES 42,244 46,799 13156400 410429 OWL360 24,502 27,144 13156400 410430 OWL360-NEST 9,463 10,483 13156400 440000 ADVERTISING 300 300 13156400 495201 NURSE FAMILY PARTNERSHIP 58,070 64,332 13156400 495202 JCPH/KHD-ASSESSMENT/EVAL 26,500 26,500 13156400 495203 JCPH ADMINISTRATION 29,317 29,317 13156400 495204 CONTRACTS MANAGEMENT 24,452 24,452 13156400 495212 OESD-MENTAL HLTH SVCS 172,780 154,300 13156400 495213 BENJI PROJECT 23,917 23,126 13159700 597111 TR OUT-JUV SVC THERP SVC 15,000 15,000 13159700 597245 TR OUT - THERAPEUTIC CRTS 200,000 200,000 Total Expenditures 968,297 990,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET FUND 7 32-OPIOID SETTLE/v1ENT Fl NAN Cl AL SUMMA RY -This must present a balanced budget. - Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget Department Request 594,962.00 108,922.00 108,922 550,000.00 550,000 153,884 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Opioid Settlement Fund established on August4, 2025 by Resolution No. 50-0804-25R Settlement funds are to be used for opioid abatement. Approved purposes are defined as treatment, prevention, and other strategies that include law enforcement. Compliance reporting is a requirement. The Board of Commissioners have requested these settlement funds be maintained in a separate fund. FUND/DEPARTMENT:132/OPIOID SETTLEMENT 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. This is a new fund with no anticipated funding or expenditure challanges. Narrative Template 2026-OPIOID STLMNT Page 2 of 3 9/8/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Narrative Template 2026-OPIOID STLMNT Page 3 of 3 9/8/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 13236940 369402 OPIOID STLMNT VIA KITSAP CO - (108,922) Total Revenue (108,922) 13259999 599994 OPIOID SETTLEMENTS - 550,000 Total Expenditures 550,000 JEFFERSON COUNTY FINANCIAL SUMMARY Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 ANNUAL BUDGET 2026 Annual Budget -This must present a balanced budget. -I Department Request 979,237.00 303,750.00 303,750 979,237.00 979,237 303,750 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signature of Elected /'--Se,ptl¼ ,w= t} ur1-S Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Jefferson County Conservation Futures Fund Program is a local grant program funded by the Conservation Futures Fund, a tax levy intended to support a system of open space, working farms, forests and habitat that provides public benefits. Projects involve the purchase of property or development rights and, sometimes, the maintenance and operation of properties acquired. Authorized by RCW 84.34.230The Jefferson County Conservation Futures Fund Citizen Oversight Committee (CFFCOC) was established on July 8, 2002 by OrdinanceNo. 06-0708-02, codified in chapter 3.08 JCC. Preserve and improve the quality, value, and extent of open space lands. (1)To maintain, preserve, conserve and otherwise continue in existence adequate open space lands;(2)To achieve an equitable geographical distribution of monies from the conservation futures fund over the long term; and (3)To leverage monies from the conservation futures fund in order to obtain additional resources to preserve lands in a manner that provides the greatest benefits tothe community. FUND/DEPARTMENT:308 CONSERVATION FUTURES 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Funding awards are based on the previous year's revenue. There are no anticipated challenges with funding or expenditures. Narrative Template 2026-CF Page 2 of 3 9/8/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. No hours are billed directly to this fund. Narrative Template 2026-CF Page 3 of 3 9/8/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 30831110 311000 REAL & PERS PROPERTY TAXES (266,200) (276,000) 30831720 317000 LEASEHOLD EXCISE TAX (2,700) (2,700) 30831740 317100 TIMBER EXCISE TAX (TAV)(7,500) (7,000) 30836111 361100 INVESTMENT INTEREST (6,000) (15,000) 30836250 362600 DNR TIMBER LEASES BARS 3350235 (50) (50) 30839510 395000 TIMBER SALES DNR BARS 3350234 (3,000) (3,000) Total Revenue (285,450) (303,750) 30859439 410109 INTFPROF SVC-LND/ ACT 59,560 59,560 30859439 410111 INTFPROF S/FIS MGMT ACT 9,530 10,721 30859439 594388 2023 LOWER CHIM CREEK MS ACQ - 17,402 30859439 594390 SCHMIDT FARM O&M 2023 5,000 5,000 30859439 594392 2020 QUIL HEADWATERS TO BAY 25,882 25,883 30859439 610001 BROWN DAIRY O&M (2009)169 - 30859439 610002 L BROWN TRUST O&M (2012)4,730 - 30859439 610004 LWR BIG Q RIPT O&M2015 4,586 - 30859439 610006 SNOW CREEK UNCAS RESV O&M 3,637 3,636 30859439 610008 MIDORI FARM O&M (2015)1,710 - 30859439 610009 QWC ADDITION O&M (2016)3,660 3,660 30859439 610010 FINN RIVER FARM O&M (2008)1,053 - 30859439 610011 QWC ADDITION O&M (2015)1,123 - 30859439 610012 DOSEWALLIPS RIVER LAZY C-2019 7,649 - 30859439 610013 WINONA BASIN BLOEDEL O&M 2011 66 - 30859439 610015 2022 QUIMPER TRUST LAND TSFR - 5,500 30859439 610016 2022 RUCK SALMON CREEEK - 8,625 30859439 610017 LOWER CHIM CREEK MS ACQ O&M 23 5,000 5,000 30859439 610018 NORTH BARRY SNOW CREEK O&M23 5,000 - 30859439 610019 HUMBLEBERRY FARM O&M (2024)- 12,000 30859439 610020 2025 DEERFOOT FOREST - 98,000 30859439 610021 2025 TOANDOS FOREST ACQ& RESTO - 79,500 30859439 610022 2025 UPPER YARR CRK PROTECTION - 26,000 30859439 610023 DEERFOOT FOREST O&M (2025)- 12,000 30859439 610024 TOANDOS FOREST ACQ&RESTO -2025 - 15,000 30859439 610100 PROJECTS SUBJ TO APPROVAL 614,347 591,750 Total Expenditures 752,702 979,237 2026 PRELIMINARY BUDGET REQUEST DEPT OF COMMUNITY DEVELOPMENT PLANNING COMMISSION Department of Community Development (DCD) Organizational Chart 2026 Q1 Jefferson County, WA Residents Board of County Commissioners County Administrator Community Development Director (Vacant)Administrative Services Manager (Pronovost) Building Official / Fire Marshal (Cecere) Principal Planner (Lindblad) Development Code Administrator (Ballard) Code Compliance Coordinator (Akins) Plans Examiner (Shepherd) Permit Center Coordinator (Martin, .8 FTE) Comm. Dev. Tech. I (Kesgard) Comm. Dev. Tech II (Henley, .3 FTE) Building Inspector I (Cartmel) Building Inspector II(Brown) Associate Planner - Lead (Johnson) Associate Planner (Terry) Associate Planner (Gosnell) Assistant Planner (Stanfield) Associate Planner - Lead (Frostholm. .9 FTE) Associate Planner - Lead (Peterson) DCD Management Team Permit Center (incl. Dept. Administration) Building Team (incl. Office of the Fire Marshal) Planning Team (incl. Development Review & Long-Range Planning) Code Compliance Building & Fire Inspector(Maniaci, clerk hire .39 FTE) Updated 6/12/2025 Comm. Dev. Tech. I (Byers) Planning Tech. –Lead (Calkins) Assistant Planner (TBD, vacant) Deputy Fire Marshal Exempt (Tracer) Planning Commission Clerk (Flores Cruz, clerk hire) Adjunct –separate cost center JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~This must present a balanced budget.~2026 Annual Budget Department Request Estimated Beginning Balance 207,235.00 Budgeted Revenue 1,671,494.00 Add Total Revenue - Add Form 1,055,416.00 Total Revenue 2,726,910 Budgeted Expenditures 2,926,760.00 Add Total Expenditures - Add Form Total Expenditures 2,926,760 Estimated Endng Balance 7,385 (enter fund number and name) I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:DCD increase to your Base Budget Departmental Contact:Chelsea Pronovost Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - 14352460 - 101000 SALARIES & BENEFITS 124,694 124,694 Code Compliance is focused on voluntary compliance and does not have a means with which to collect fees to support staffing. Even when fees are assessed, a settlement agreement is generally reached with the property owner when they come into compliance. If fees are collected, they go into an abatemement fund, not to the department. 14355861 - 101000 SALARIES & BENEFITS 257,039 257,039 Long Range Planning, required to be in compliance with the Growth Management Act, can not be funded with permit fees. Permit fee use is outlined in RCW 82.02.020, so General Fund funding is required.14352220 - 101000 SALARIES & BENEFITS 124,697 124,697 Voluntary Commercial Fire Inspection program has not yielded the revenue that was planned, leaving the Deputy Fire Marshal position predominantly unfunded. Other projects covered by this position, including fire investigation, community outreach, hearings, special even review, and projects (CWSP, CWPP) do not have a fee that can be collected to support this department.14355870 - 420500 INTERFUND 52,764 52,764 Interfund - increasing ~25% over 2025 amount with permit fees only increasing ~2% annually historically. Departement does not have other means to cover this rise in costs.14355870 - 450000 RENTS & LEASES 10,495 10,495 Rent - increasing 16.4% while permit fees have only increase ~2% annually historically. Department does not have other means to cover this rise in costs. 14355870 - 101000 SALARIES & BENEFITS 419,573 419,573 Admininstration salaries and benefits can not be covered by permit/land use fees. The department does not have other means to cover this expense.14355865 - 101000 SALARIES & BENEFITS 66,154 66,154 Permit Center Coordinator role can only be partially covered by permit fees, when permit intake/review is being done. The vast majority of functions of this role can not be supported by permit fees. Total Non-Discretionary 1,055,416 - 1,055,416 Discretionary - Total Discretionary - - - TOTAL EXPENDITURES 1,055,416 - 1,055,416 NET GF REQUEST 1,055,416 - (1,055,416) Requesting GF transfer to assist department with covering salaries and benefits for roles that are not or can not be covered by permit fees (Fire Marshal, Deputy Fire Marshal, Long Range Planning, Code Compliance, Adminstration/Leadership), as well rising costs of insurance, interfund transfer, vehicles, rents/leases. Dept. requested $1,265,000 in 2025 and are actively working to decrease the GF transfer request by reducing or eliminating most non-discretionary spending. Please see attached Please see attached Please see attached Please see attached 2. Duration of the reduction in revenue. It is unclear whether this shortfall will be temporary or permanent. If local businesses choose to voluntarily comply, the Deputy Fire Marshal position would be essentially fully funded. 3. Reason for reduced revenue. Reduced revenue is primarily due to lower-than-expected participation in the Fire Marshal’s commercial inspection program, resulting in significantly fewer businesses voluntarily complying and paying associated fees. B. Expenditure Assistance Request 1. Define the expenditure(s), providing expenditure details. 2. Explain the impact the expenditure will have on fund operations. 3. Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. A. Operations assistance requested due to decreased revenue 1. What is the revenue that is reduced? The Office of the Fire Marshal within DCD launched a commercial inspection program in 2025 to ensure that local businesses operate safely and in compliance with fire code. However, compliance has been lower than expected, resulting in a current revenue shortfall of 86 percent, or nearly $85,000, in that department. Temporary Permanent 3. Reason for reduced revenue. B. Expenditure assistance requested. A. Operations assistance requested due to decreased revenue. 1. What is the revenue that is reduced? Please see attached 2. Duration of the reduction in revenue (check one). General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1) negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. ✔ ✔ 2. Explain the impact the expenditure will have on fund operations. If these expenditures are not supported, DCD may experience reduced or eliminated capacity in critical programs. Functions such as code compliance, long-range planning, and Fire Marshal activities could be significantly curtailed or cease entirely, limiting the department’s ability to ensure community safety and maintain regulatory compliance. 3. Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. DCD currently lacks sufficient cash flow to cover the expenditures outlined above, and statutory restrictions prevent the use of permit fees for long-range planning projects. To minimize the requested amount in the 2026 budget, the department has reduced or eliminated non- discretionary spending wherever possible. 1. Define expenditure(s), providing expenditure details. Almost all costs have increased across the board. Salaries are rising by three percent, DCD’s rent is increasing by $10,495, the interfund transfer is up by $52,764, and vehicle costs have increased by 3.2 percent. Meanwhile, revenues are not growing at the same rate. In addition, DCD is not an enterprise fund, and many positions are not supported by fee revenue. Functions such as Code Compliance, long-range planning, administration, and certain Fire Marshal responsibilities require General Fund support to continue. A.Operations assistance requested due to decreased revenue 1.What is the revenue that is reduced? The Office of the Fire Marshal within DCD launched a commercial inspection program in 2025 to ensure that local businesses operate safely and in compliance with fire code. However, compliance has been lower than expected, resulting in a current revenue shortfall of 86 percent, or nearly $85,000, in that department. 2.Duration of the reduction in revenue. It is unclear whether this shortfall will be temporary or permanent. If local businesses choose to voluntarily comply, the Deputy Fire Marshal position would be essentially fully funded. 3.Reason for reduced revenue. Reduced revenue is primarily due to lower-than-expected participation in the Fire Marshal’s commercial inspection program, resulting in significantly fewer businesses voluntarily complying and paying associated fees. B.Expenditure Assistance Request 1.Define expenditure(s), providing expenditure details. Almost all costs have increased across the board. Salaries are rising by three percent, DCD’s rent is increasing by $10,495, the interfund transfer is up by $52,764, and vehicle costs have increased by 3.2 percent. Meanwhile, revenues are not growing at the same rate. In addition, DCD is not an enterprise fund, and many positions are not supported by fee revenue. Functions such as Code Compliance, long-range planning, administration, and certain Fire Marshal responsibilities require General Fund support to continue. 2.Explain the impact the expenditure will have on fund operations. If these expenditures are not supported, DCD may experience reduced or eliminated capacity in critical programs. Functions such as code compliance, long-range planning, and Fire Marshal activities could be significantly curtailed or cease entirely, limiting the department’s ability to ensure community safety and maintain regulatory compliance. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments to offset the expenditure. DCD currently lacks sufficient cash flow to cover the expenditures outlined above, and statutory restrictions prevent the use of permit fees for long-range planning projects. To minimize the requested amount in the 2026 budget, the department has reduced or eliminated non- discretionary spending wherever possible. BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Department of Community Development is responsible for managing building permits, land use and development review, code enforcement, and long-range planning, and also includes the Office of the Fire Marshal. In addition to overseeing permits and construction activity, our department is tasked with ensuring that Jefferson County remains in compliance with the Washington State Growth Management Act. As a GMA county, we are required to maintain and regularly update a comprehensive plan that guides land use, housing, infrastructure, and environmental protection for the next 10 to 20 years. This long-range planning work is not something that can be supported by permit fees, but it is essential for shaping our community’s future and staying in compliance with state law. Likewise, code enforcement and fire marshal services are critical public functions that protect safety and quality of life but are not activities that generate sufficient revenue through permit fees. For these reasons, it is important that our budget include support beyond permit revenue, ensuring that these legally required and community-serving responsibilities can continue to be carried out effectively "To preserve and enhance the quality of life in Jefferson County by promoting a vibrant economy, sound communities, and a healthy environment." -Support legal and community obligations by ensuring Jefferson County remains in compliance with the Growth Management Act through long-range planning, regular comprehensive plan updates, and code amendments that reflect state requirements and local priorities. -Strengthen community safety and livability by provide consistent staffing and resources for code enforcement and the Office of the Fire Marshal, recognizing these services are essential to public health and safety but are not fully covered by permit fees. -Invest in staff and operational capacity by hiring and retain qualified, dedicated staff, and provide the training and tools needed to effectively manage complex planning, permitting, and enforcement responsibilities.-Continue to modernize our permitting system and reduce backlogs by completing the transition to digital permitting, automate simple over-the-counter permits, and launch an online application portal through the CSS to improve efficiency and reduce redundancy.-Improve plan and permit review timelines by continuing to streamline processes and enhance staffing capacity in order to meet statutory requirements under SB 5290, ensuring timely, predictable reviews that support both compliance and customer service.-Continue to streamline internal processes by developing clear operational policies and standard procedures to eliminate non-value-added tasks, improve consistency in staff reports and decisions, and enhance cost recovery through accurate timekeeping. FUND/DEPARTMENT:143/Community Development (DCD) 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Despite significant progress in modernizing operations and improving services, DCD continues to face financial challenges that impact our ability to meet obligations and community expectations: Fund Balance Pressure DCD has struggled to maintain a healthy fund balance in recent years due to rising costs across the board, including employeecompensation, rents/leases, equipment, and vehicle fees. Revenue Shortfalls Expected revenues in key areas, have come in below projections, further impacting fund balance stability. Delayed Grant Revenues In 2025, we had budgeted for anticipated grant revenue from the C-PACER and Stock Plans programs. However, these programs only became operational late in the year, preventing us from realizing the full funding that had been expected. Fee LimitationsCertain critical services, including long-range planning, code enforcement, and some fire marshal duties, cannot be supported bypermit fee revenue and require ongoing budget support. To maintain compliance with state law, protect our environment and public safety, and deliver efficient, customer-focused services, DCD requires funding stability beyond permit revenue. Rising costs, underperforming revenue areas, and delayed grant funding have added pressure to our fund balance. Continued investment in DCD is necessary to ensure that Jefferson County remains in compliance with the Growth Management Act and SB 5290,supports fire and code enforcement services, and sustains the community’s vision for responsible growth and development. Narrative Template 2026 Page 2 of 3 9/2/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 21.39 21.39 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. Narrative Template 2026 Page 3 of 3 9/2/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14332130 321300 FIRE MARSHALL FEES & INSP (67,760) (12,600) 14332210 322100 BUILDING PERMITS (754,600) (698,632) 14332210 322101 BUILDING PERMIT RENEWAL FEE (57,157) (74,277) 14332240 322202 ADDRESSING FEES (36,092) (36,456) 14333111 331110 DOC - CPACER (253,000) - 14333311 333150 CLALLAM CO SDG GRANT (60,000) - 14333312 333153 STOCK PLANS (110,000) - 14333404 334092 DEPT COMMERCE-MIDDLE HOUSING (25,000) - 14333404 334101 CLIMATE PLANNING-BARS 3340420 (222,050) - 14333404 334108 PAPER TO DIGITAL GRANT (94,000) - 14333413 334089 COMPREHENSIVE PLAN-GROWTH MGMT (175,000) - 14334581 345004 ZONING & SUBDIVISION FEES (17,245) (14,758) 14334581 345006 ZONING APPROVAL APPLICATION (298,545) (281,631) 14334581 345850 SHORELINE SUB DEV PERMIT APPS (42,830) (23,788) 14334583 345005 PLAN CHECKING FEES (363,167) (367,245) 14334583 345007 FIRE MARSHALL PLAN REVIEW (30,000) (10,680) 14334589 345008 ENVIRONMENTAL REVIEW/SEPA (10,672) (12,720) 14334589 345009 PERMIT SCAN FEE-POST WEB (36,040) (38,707) 14334589 345016 PLEASANT HARBOR-OPR COSTS (130,000) (100,000) 14339700 397010 TR FROM GF (1,265,000) - Total Revenue (4,048,158) (1,671,494) 14352220 101000 SALARIES & WAGES ND 94,758 100,528 14352220 200000 PERSONNEL BENEFITS ND 201 256 14352220 200100 OASI ND 7,105 7,691 14352220 200200 RETIREMENT ND 8,633 - 14352220 200300 MEDICAL INSURANCE ND 10,671 11,880 14352220 200400 INDUSTRIAL INSURANCE ND 2,401 2,632 14352220 200500 EMPLOYMENT SECURITY DEPT ND 1,185 1,221 14352220 200550 EMP BENEFIT RESERVE ND 474 489 14352460 101000 SALARIES & WAGES ND 76,064 86,783 14352460 200000 PERSONNEL BENEFITS ND 161 455 14352460 200100 OASI ND 5,670 13,128 14352460 200200 RETIREMENT ND 6,930 9,687 14352460 200300 MEDICAL INSURANCE ND 11,039 11,309 14352460 200400 INDUSTRIAL INSURANCE ND 279 294 14352460 200500 EMPLOYMENT SECURITY DEPT ND 951 2,170 14352460 200550 EMP BENEFIT RESERVE ND 381 868 14355850 100700 LONGEVITY ND - 1,200 14355850 101000 SALARIES & WAGES ND 195,941 213,211 14355850 200000 PERSONNEL BENEFITS ND 416 1,119 14355850 200100 OASI ND 14,415 32,018 14355850 200200 RETIREMENT ND 17,851 23,790 14355850 200300 MEDICAL INSURANCE ND 33,320 35,069 14355850 200400 INDUSTRIAL INSURANCE ND 5,081 7,896 14355850 200500 EMPLOYMENT SECURITY DEPT ND 2,451 5,330 14355850 200550 EMP BENEFIT RESERVE ND 981 2,133 14355862 101000 SALARIES & WAGES ND 690,330 713,477 14355862 200000 PERSONNEL BENEFITS ND 1,470 6,501 14355862 200100 OASI ND 51,772 63,607 14355862 200200 RETIREMENT ND 63,221 47,285 14355862 200300 MEDICAL INSURANCE ND 94,357 85,330 14355862 200400 INDUSTRIAL INSURANCE ND 2,762 2,323 14355862 200500 UNEMPLOYMENT INSURANCE ND 8,679 10,595 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14355862 200550 EMP BENEFIT RESERVE ND 3,474 4,241 14355865 101000 SALARIES & WAGES ND 171,306 181,893 14355865 200000 PERSONNEL BENEFITS ND 364 813 14355865 200100 OASI ND 12,649 23,145 14355865 200200 RETIREMENT ND 15,607 17,286 14355865 200300 MEDICAL INSURANCE ND 44,662 34,390 14355865 200400 INDUSTRIAL INSURANCE ND 837 869 14355865 200500 UNEMPLOYMENT INSURANCE ND 2,143 3,874 14355865 200550 EMP BENEFIT RESERVE ND 858 1,550 14355870 100700 LONGEVITY ND - 600 14355870 101000 SALARIES & WAGES ND 528,778 320,562 14355870 200000 PERSONNEL BENEFITS ND 9,341 1,056 14355870 200100 OASI ND 32,604 31,085 14355870 200200 RETIREMENT ND 39,811 22,789 14355870 200300 MEDICAL INSURANCE ND 46,031 35,558 14355870 200400 INDUSTRIAL INSURANCE ND 1,116 882 14355870 200500 UNEMPLOYMENT INSURANCE ND 5,464 5,029 14355870 200550 EMP BENEFIT RESERVE ND 2,187 2,012 Total Salaries & Benefits 2,327,182 2,187,909 14352220 310000 OFFICE AND OPERATING SUPPLIES D 850 850 14352220 420025 VEHICLE ND 12,600 12,360 14352220 420300 CELL PHONE/PAGER ND 985 905 14352220 420500 INTERFUND COMMUNICATIONS ND 10,153 12,791 14352220 430000 TRAVEL D 900 - 14352220 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 1,320 1,682 14352220 490600 TRAINING, SEMINARS, SCHOOLS D 1,000 - 14352460 410181 CODE COMPL NOTICE TO TITLE ND 520 520 14352460 420025 VEHICLE ND 10,800 11,760 14352460 420300 CELL PHONE/PAGER ND 1,106 469 14352460 420500 INTERFUND COMMUNICATIONS ND 10,153 12,791 14352460 430000 TRAVEL D 300 - 14352460 490600 TRAINING, SEMINARS, SCHOOLS D 500 - 14355850 310000 OFFICE AND OPERATING SUPPLIES D 1,000 1,000 14355850 410862 PROF SVC-FIR COD CONSULT D 2,000 - 14355850 410863 PROF SVC-PLANS EXAMINER D 25,000 25,000 14355850 420024 AUTOMOBILE #771 & #810 ND 21,300 20,820 14355850 420300 CELL PHONE/PAGER ND 3,205 2,150 14355850 420500 INTERFUND COMMUNICATIONS ND 30,459 38,373 14355850 430000 TRAVEL D 5,000 2,500 14355850 440148 DOC-STOCK PLANS ND 253,000 - 14355850 440149 DOC- CPACER ND 110,000 - 14355850 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 1,200 1,600 14355850 490600 TRAINING, SEMINARS, SCHOOLS D 8,393 8,663 14355850 582100 CUSTOMER REFUNDABLE DEPOSITS ND 15,000 22,468 14355861 420300 CELL PHONE/PAGER ND - 469 14355861 420500 INTERFUND COMM/INFO SVCS ND - 30,392 14355861 440000 ADVERTISING ND - 500 14355861 440144 COMPREHENSIVE PLAN-GROWTH MGMT ND 265,900 - 14355861 440145 CLALLAM CO RECOMPETE SDG/CPG ND 60,000 - 14355861 440146 DEPT COMMERCE-MIDDLE HOUSING ND 25,000 - 14355861 440147 CLIMATE PLANNING ND 222,050 - 14355861 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND - 300 14355862 100700 LONGEVITY ND 4,460 6,260 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 14355862 410825 PLEASANT HARBOR OPR SVCS ND 130,000 100,000 14355862 420057 AUTOMOBILE #778 ND 2,700 3,060 14355862 420300 CELL PHONE/PAGER ND 1,251 469 14355862 420500 INTERFUND COMMUNICATIONS ND 67,009 54,030 14355862 430000 TRAVEL D 1,200 - 14355862 440000 ADVERTISING ND 7,500 4,051 14355862 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 1,500 650 14355862 490600 TRAINING, SEMINARS, SCHOOLS D 4,000 - 14355862 582100 CUSTOMER REFUNDS ND 5,000 8,314 14355865 420500 INTERFUND COMMUNICATIONS ND 40,611 51,164 14355865 430000 TRAVEL D 1,000 - 14355865 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 500 500 14355865 490600 TRAINING, SEMINARS, SCHOOLS D 1,500 - 14355870 310000 OFFICE AND OPERATING SUPPLIES D 6,000 6,000 14355870 360000 SMALL TOOLS & MINOR EQUIPMENT D 1,500 1,500 14355870 410000 PROFESSIONAL SERVICES D 15,000 15,000 14355870 410177 SOFTWARE SUBSCRIPTION ND 2,100 2,100 14355870 420100 POSTAGE ND 2,000 2,000 14355870 420300 CELL PHONE/PAGER ND 2,184 469 14355870 420500 INTERFUND COMMUNICATIONS ND 44,673 56,281 14355870 430000 TRAVEL D 3,000 - 14355870 440000 ADVERTISING ND 400 650 14355870 450000 RENTS & LEASES ND 63,978 74,473 14355870 450104 MAILING MACHINE ND 1,308 1,308 14355870 460000 INSURANCE ND 20,313 98,661 14355870 460103 INSURANCE - CLAIMS ND 5,000 - 14355870 480000 REPAIRS & MAINT D 750 - 14355870 490000 DUES,SUBSCRIPTIONS,MEMBERSHIPS ND 59,588 10,000 14355870 490200 PRINTING D 300 300 14355870 490600 TRAINING, SEMINARS, SCHOOLS D 2,500 - 14355870 499999 MISCELLANEOUS D 300 300 14358220 482201 CASP-CUSTOMER REFUND ND 5,784 32,948 Total Other Expenditures 1,604,603 738,851 Total Expenditures 3,931,785 2,926,760 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY 2026 Annual Budget Department Request Total Revenue Add Total Revenue - Add Form Total Revenue - Total Expenditures 23,643.00 Add Total Expenditures - Add Form 17,813.00 Total Expenditures 41,456 Net Total (41,456) GENERAL FUND -Planning Commission I certify the Department Request entered into Munis along with the other required documents have been reviewed and accurately reflect my department's budget request for the 2026 Annual Budget. _____________________________________________________________________ __________________________________________Signature of Elected Official / Department Head Date 09/02/2025 GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:DCD increase to your Base Budget Departmental Contact:Chelsea Pronovost Other Funds use this form if you are requesting an increase in the General Date:8/26/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES - - TOTAL REVENUES - - - EXPENDITURES Non-Discretionary - PC55861 - 101000 Salaries & Wages 14,440 14,440 Fund PC Clerk position and .07 of DCD staff member PC55861 - 435586 PC Meeting Stipend 1,700 1,700 9 Planning Commssioners with 24 planned meetings - $50 stipend/meeting PC55861 - 440000 Advertising 1,033 1,033 Required legal notices regarding PC55861 - 490108 MI (Rent, Etc.)157 157 Meeting venue and other expenses for PC retreat (joint BoCC/PC meeting) Total Non-Discretionary 17,330 - 17,330 Discretionary PC55861 - 310000 Office & Operating Supplies 483.00 483 Name plates for new Planning Commissioners, flip charts, other supplies - - Total Discretionary 483 - 483 TOTAL EXPENDITURES 17,813 - 17,813 NET GF REQUEST 17,813 - (17,813) BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET RCW Chapter 36.70 requires the creation of a Planning Commission. The Planning Commission is composed of 9 citizen volunteers appointed by the Board of County Commissioners to support the Department of Community Development and to make advisory recommendations on land use planning matters to the Board of County Commissioner. Historically this Commission has been funded by the General Fund. This funding covers the cost of the Commissioner's stipends for meetings they attend, fees for meeting venue rentals, modest supplies, as well as Community Development employee salaries for work do to prepare for Planning Commission projectsand meetings. JCC 18.05.050 Planning commission –Duties and responsibilities. The duties and responsibilities of the planning commission shall be as follows: (1)The planning commission shall review the Jefferson County Comprehensive Plan and other planning documents to determine if the county’s plans, goals, policies, and development regulations are promoting orderly and coordinated development within the county. The commission shall make recommendations concerning this to the board of commissioners. (2)The planning commission shall review development regulations of the county and make recommendations regarding them to the board of commissioners. (3)The planning commission shall recommend priorities for and review studies of geographic subareas in the county. (4)All other county boards, committees, and commissions shall coordinate their planning activities, as they relate to land use or the Jefferson County Comprehensive Plan, with the planning commission. (5)The planning commission may hold public hearings in the exercise of its duties and responsibilities as it deems necessary.(6)The planning commission shall have such other duties and powers as heretofore have been or hereafter may be conferred uponthe commission by county ordinances or asdirected by resolution of the board of commissioners, the performance of such duties and exercise of such authority to be subject to the limitations expressed in such enactments. [Ord. 4-19 §1 (Exh. A); Ord. 8-06 §1] 2026 begins the Comprehensive Plan implementation phase. It also introduces the annual Comprehensive Plan amendment cycle, brings errata and updates to the Unified Development Code (UDC), and includes a joint Board of County Commissioners-Planning Commission retreat to establish upcoming priorities and directives. FUND/DEPARTMENT:063/DCD 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. In 2025, the Department began closely tracking the actual staff time required to support the Planning Commission. This process revealed that the 2025 budget significantly underestimated the resources needed. By comparison, allocations from 2023 and 2024 more accurately reflected the level of effort required. Supporting the Planning Commission is not discretionary. Under RCW 36.70.040 (establishment of planning commissions) and JCC 18.05.050 (duties and responsibilities), the County is mandated to ensure the Planning Commission can carry out its statutory functions. To meet these requirements, staff must prepare materials, provide notice for meetingsto meet the Open Public Meetings Act coordinate with the public, maintain information flow, and ensure that meetings are run transparently and effectively. To address this workload, the department created a Planning Commission Clerk position in 2025. This position can work up to 69 hours per month (though typically less) and has become instrumental in ensuring compliance with legal requirements while maintaining smooth operations. The Clerk manages meeting noticing, packet preparation, public communication, and logistics -responsibilities that previously strained existing staff capacity. Budgeting for the Planning Commission in 2025 was especially challenging, as it was the County’s 10-year Comprehensive Plan Periodic Update year. This process required extensive effort from Planning Commissioners, consultants, and department staff to meet Growth Management Act deadlines. Looking forward, 2026 begins the Comprehensive Plan implementation phase. It also introduces the annual Comprehensive Plan amendment cycle, brings errata and updates to the Unified Development Code (UDC), and includes a joint Board of County Commissioners–Planning Commission retreat toestablish upcoming priorities and directives. The Planning Commission is supported wholly by the County’s General Fund. This creates a challenge, as the General Fund must cover a wide range of mandated services across departments with no opportunity to recoup costs through revenue. Planning Commission activities are required, and underbudgeting in this area risks compliance issues, delays in planning work, and diminished public trust. Ensuring adequate resources for Commission support is both a statutory obligation and an operational necessity. 2026 PC Narrative Page 2 of 3 8/28/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.86 0.86 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. 2026 PC Narrative Page 3 of 3 8/28/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST PC55861 100500 OVERTIME D 0.00 0 PC55861 100700 LONGEVITY ND 0.00 0 PC55861 101000 SALARIES & WAGES ND 18,338.00 11278 PC55861 200000 PERSONNEL BENEFITS ND 2,685.00 1283 PC55861 200100 OASI ND 0.00 0 PC55861 200200 RETIREMENT ND 0.00 0 PC55861 200300 MEDICAL INSURANCE ND 0.00 0 PC55861 200400 INDUSTRIAL INSURANCE ND 0.00 0 PC55861 200500 EMPLOYMENT SECURITY DEPT ND 0.00 0 PC55861 200550 EMP BENEFIT RESERVE ND 0.00 0 Total Salaries & Benefits 21,023.00 12,561.00 PC55861 310000 OFFICE AND OPERATING SUPPLIES D 267.00 267 PC55861 420100 POSTAGE ND 309.00 0 PC55861 435586 PC MEETING STIPEND ND 9,100.00 9100 PC55861 440000 ADVERTISING ND 2,015.00 515 PC55861 490108 MI(RENT, ETC.)ND 1,200.00 1200 Total Other Expenditures 12,891.00 11,082.00 Total Expenditures 33,914.00 23,643.00 2026 PRELIMINARY BUDGET REQUEST CENTRAL SERVICES Funds 301 CONSTRUCTION & RENOVATION 302 CAPITAL IMPROVEMENT 506 INFORMATION SVCS 507 FACILITIES Jefferson County, WA — Central Services Department Organizational Chart - 2026County AdministratorCentral Services DirectorFinancial AnalystInformation Services UnitFacilities Services UnitNetGIS Coordinator /AdministratorNetwork Technician IVSenior GIS AnalystNetwork Technician IIIRecords ManagementSpecialistCustodial SupervisorFacilities Maintenance /Capital Projects TechnicianFacilities Maintenance / Capital Projects SupervisorCustodianCustodianCustodianCustodian / Clerk Hire(s)Facilities Maintenance /Capital Projects TechnicianFacilities MaintenanceRecords Management / Clerk Hire(s)Public Records AdministratorClerk Hire(s)Network Technician IV NetNetwork Administrator / Information Services VNetwork Technician IV /ForemanNetwork Technician V / Database Specialist Administrative Assistant Communications Specialist JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY -This must present a balanced budget. - Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget Department Request 2,344,427.00 9,900.00 9,900 2, 164,856.00 2,164,856 189,471 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget -� kW E&2t;,/2s- Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Central Services provides both project management and overall financial management for construction and renovation projects related to county administrative buildings and community centers To provide for the planning, design and construction (or renovation) of County administrative facilities and community centers. To provide long-term planning for major maintenance projects involving those facilities. Develop a 6 year Capital Improvement Plan document FUND/DEPARTMENT:CONSTRUCTION & RENOVATION 301 -CENTRAL SERVICES 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Projects in the next few years will focus on major maintenance projects such as energy conservation upgrades, HVAC systems, painting building exteriors and flooring projects. 301 Narrative Template 2026.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.34 0.67 2025 2026 Expected Projected 90%100% STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Percentage of scheduled project completed Performance Explanation Include graph of indicator and attach photos. 301 Narrative Template 2026.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 30132199 321005 JEFFCOM LIC FEE-AGR 2014 (9,700) (9,900) 30139700 397302 TR FROM CAPITAL IMPROV (2,000,000) - Total Revenue (2,009,700) (9,900) 30159418 101000 SALARIES & WAGES ND 38,577 64,900 30159418 200000 PERSONNEL BENEFITS ND 11,237 19,712 Total Salaries & Benefits 49,814 84,612 30159418 450500 INTERFUND RENTS &LEASES 2,996 3,356 30159418 620000 BUILDINGS & STRUCTURES 3,971,500 1,966,888 30159418 630000 OTHER IMPROVEMENTS 280,000 110,000 Total Other Expenditures 4,254,496 2,080,244 Total Expenditures 4,304,310 2,164,856 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY -This must present a balanced budget. - 2026 Annual Budget Department Request Estimated Beginning Balance 3,660,752 Budgeted Revenue 1,500,000 Add Total Revenue -Add Form Total Revenue 1,500,000 Budgeted Expenditures 314,907 Add Total Expenditures -Add Form Total Expenditures 314,907 Estimated Endng Balance 4,845,845 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 ANNUAL BUDGET The Capital Improvement Fund pays debt service and transfers monies to various capital construction projects. The primary revenue is the 1/2 of 1% Real Estate Excise Tax. The mission of the Capital Improvement Fund is to be an available funding source for capital projects submitted to, reviewed, and prioritized by the Capital Improvement Planning Committee (CIPC). Goasl Improve utilization of CIPCSimplify capital request process Objectives Align CIPC meetings with budget and appropriation timelines Revise current capital outlay processesMaintain availablefunds and strategic reservesconsistent with Jefferson County Financial doctrine. FUND/DEPARTMENT:CAPITAL IMPROVEMENT 302 -CENTRAL SERVICES 2020 - 2021 Biennial Budget SUMMARY Key Funding Service Issues Since the Real Estate Transfer Tax revenue has the potential to be volatile, debt service costs should generally not exceed 85% of those revenues. Although there is legal authority to issue more debt, it is practically limited by the County's ability to pay debt service and complete major maintenance projects. 302 Narrative Template 2026.xlsx Page 2 of 4 9/25/2025 2020 - 2021 Biennial Budget 2023 2024 2025 Current Budget Request Request FTEs N/A N/A N/A 2023 2024 2025 Expected Projected Projected Staffing Explanation STAFFING None defined PERFORMANCE INDICATORS 302 Narrative Template 2026.xlsx Page 3 of 4 9/25/2025 2020 - 2021 Biennial Budget Performance Explanation 302 Narrative Template 2026.xlsx Page 4 of 4 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 30231834 318000 REET 1-1ST Q% - COUNTY (775,000) (750,000) 30231835 318001 REET 2 - 2ND.25 OF 1%(775,000) (750,000) 30236140 361109 LOAN REPAYMENT INTEREST (9,750) - 30238120 381200 LOAN REPAYMENT -ROADS (32,500) - Total Revenue (1,592,250) (1,500,000) 30259700 597175 TR TO PARKS IMPRVMNT FUND 144,771 175,500 30259700 597301 TR TO CONST & RENOV 2,000,000 - 30259700 597405 TRANSFER OUT-TRI AREA SEWER - 139,407 Total Expenditures 2,144,771 314,907 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~ This must present a balanced budget.~ 2026 Annual Budget Department Request 1,193,233.00 3,032,900.00 -Add Total Revenue 3,032,900 Budgeted Expenditures 3,083,501 Add Total Expenditures -Add Form Total Expenditures 3,083,501 Estimated Endng Balance 1,142,632 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Information Services Fund is an internal service fund that provides services primarily to County departments and collects charges for services (“rent”) from County departments in order to pay for those services. The charges for services recover both operating costs and capital replacement costs. To provide computers, email, internet access, telephones, voice mail, copiers, geographic information systems mapping (GIS), records management and public records administration to County departments. This mission supports the regular operating departments in meeting their operational goals. Develop a comprehensive Information Services crisis responseframework for outages that includes input from all departments/offices *Improve customer service, particularly for deployment of replacement equipment and helpdesk requests*Establish a 5-year rotation for computer equipment replacements *Acquire and install all approved systems and equipment additions and replacements*Seek out opportunities to enhance our cybersecurity resilience *Maintain our progress towards a highly functional program for managing public records requests and work to minimize risk exposure *Implement systems as approved in the capital additions list*Implement software systems recently brought online and as approved in the replacement plan *Acquire and install all equipment identified in the replacement plan*Provide an efficient, high-quality enterprise GIS system leveraging the latest geospatial technology and datasets *Increase ease of access and security for managing and storing physical records*Develop an AI Training course or cuuriculum for staff to foster innovation FUND/DEPARTMENT:INFORMATION SERVICES 506 -CENTRAL SERVICES 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Capital costs are based on the replacement schedule and anticipated technological advances necessary for security. 506 Narrative Template 2026.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 11.55 11.33 2025 2026 Expected Projected 308 299 480 496 31 32 2922 2754 1050 1100 1000 1050 Performance Explanation Include graph of indicator and attach photos. Public Records Requests Completed Records (# of boxes) Public Records Requests Rec'd STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Telephone Handsets Computer Devices Copiers 506 Narrative Template 2026.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 50634820 420115 INTERFUND COPIERS (108,634) (123,881) 50634820 420120 INTERFUND COMPUTERS (1,815,936) (1,901,530) 50634820 420130 INTERFUND RECORDS MGMT (294,103) (378,713) 50634820 420135 INTERFUND PUBLIC REC MGMT (169,363) (179,688) 50634820 420140 INTERFUND - GIS (320,711) (325,734) 50634820 420500 INTERFUND COMMUNICATIONS (112,291) (123,354) 50639700 397010 TR FROM GF (93,857) - 50639700 397021 TRANSFER IN - ELECTIONS (79,955) - Total Revenue (2,994,850) (3,032,900) 50651810 101000 SALARIES & WAGES ND 125,042 134,508 50651810 200000 PERSONNEL BENEFITS ND 46,706 49,866 50651878 101000 SALARIES & WAGES ND 119,010 155,483 50651878 200000 PERSONNEL BENEFITS ND 35,933 40,224 50651879 101000 SALARIES & WAGES ND 467 6,894 50651879 200000 PERSONNEL BENEFITS ND 184 2,602 50651881 101000 SALARIES & WAGES ND 145,665 150,962 50651881 200000 PERSONNEL BENEFITS ND 53,091 54,630 50651888 101000 SALARIES & WAGES ND 536,025 501,712 50651888 200000 PERSONNEL BENEFITS ND 199,052 183,977 50651889 101000 SALARIES & WAGES ND 85,587 89,471 50651889 200000 PERSONNEL BENEFITS ND 28,910 29,715 50651890 101000 SALARIES & WAGES ND 1,632 6,895 50651890 200000 PERSONNEL BENEFITS ND 673 2,602 Total Salaries & Benefits 1,377,977 1,409,541 50651810 310000 SUPPLIES 50 50 50651810 360000 SMALL TOOLS & EQUIPMENT 100 100 50651810 420000 COMMUINICATIONS 555 575 50651810 430000 TRAVEL 200 200 50651810 440000 ADVERTISING 800 800 50651810 460000 INSURANCE 36,000 40,000 50651810 499999 MISCELLANEOUS 400 400 50651878 310000 OFFICE AND OPERATING SUPPLIES 500 500 50651878 350000 SMALL TOOLS & EQUIPMENT 1,000 1,000 50651878 410000 PROFESSIONAL SERVICES 1,860 1,860 50651878 420000 COMMUNICATIONS 200 200 50651878 430000 TRAVEL 6,000 6,000 50651878 450000 RENTS & LEASES 30,240 - 50651878 450500 INTERFUND RENTS & LEASES 1,800 41,265 50651878 480000 REPAIR & MAINTENANCE 80,000 87,410 50651878 499999 MISCELLANEOUS 480 480 50651879 310000 OFFICE AND OPERATING SUPPLIES 700 500 50651879 480000 REPAIR & MAINTENANCE 57,000 60,000 50651881 310000 OFFICE AND OPERATING SUPPLIES 1,000 1,000 50651881 350000 SMALL TOOLS & EQUIPMENT 200 200 50651881 410000 PROFESSIONAL SERVICES 25,000 25,000 50651881 430000 TRAVEL 4,000 4,000 50651881 450500 INTERFUND RENTS & LEASES 10,340 10,360 50651881 480000 REPAIR & MAINTENANCE 46,300 46,300 50651881 490102 MI- TRAINING 4,000 4,000 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 50651888 310000 OFFICE AND OPERATING SUPPLIES 39,000 40,000 50651888 360000 SMALL TOOLS & MINOR EQUIPMENT 30,000 35,000 50651888 410000 PROFESSIONAL SERVICES 2,000 5,000 50651888 420000 COMMUNICATIONS 23,500 25,000 50651888 430000 TRAVEL 5,000 5,000 50651888 440000 ADVERTISING 250 250 50651888 450500 INTERFUND RENTS & LEASES 13,683 13,708 50651888 480000 REPAIR & MAINTENANCE 385,000 505,000 50651888 499999 MISCELLANEOUS 10,000 10,000 50651889 310000 SUPPLIES 500 300 50651889 350000 SMALL TOOLS & EQUIPMENT 400 300 50651889 420000 COMMUNICATIONS 100 100 50651889 430000 TRAVEL 800 500 50651889 480000 REPAIR & MAINTENANCE 34,000 40,000 50651889 499999 MISCELLANEOUS 700 500 50651890 310000 OFFICE AND OPERATING SUPPLIES 1,200 1,200 50651890 350000 SMALL TOOLS & EQUIPMENT 800 800 50651890 420000 COMMUNICATIONS 85,000 88,000 50651890 450000 RENTS & LEASES 4,200 4,200 50651890 480000 REPAIR & MAINTENANCE 3,000 3,000 50659418 640000 CAPITAL OUTLAY-EQUIPMENT 60,000 60,000 50659418 640001 CAPITAL OUTLAY-COPIERS - 180,096 50659418 640005 CAPITAL OUTLAY-RECORDS MGMT - 35,757 50659418 640102 CAPITAL OUTLAY-COMPUTERS 982,031 288,049 Total Other Expenditures 1,989,889 1,673,960 Total Expenditures 3,367,866 3,083,501 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY -This must present a balanced budget. - 2026 Annual Budget Department Request Estimated Beginning Balance 566,981 Budgeted Revenue 1,757,958 Add Total Revenue -Add Form Total Revenue 1,757,958 Budgeted Expenditures 1,790,073 Add Total Expenditures -Add Form Total Expenditures 1,790,073 Estimated Endng Balance 534,866 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Facilities Fund is an internal service Fund that provides services to County departments and collects charges for services (“rent”) from County departments in order to pay for those services. The charges for services recover operating costs but do not recover any capital replacementor extraordinary maintenance costs. Capital replacement costs are funded as required in the Construction & Renovation Fund. In 2026 the Facilities Fund will continue to provide services to designated non-county departments such as JeffCOM and the Jefferson County Humane Society which will require the recovery of operating costs and overhead. Facilities staff provides maintenance and/or custodial services to 29 buildings in Jefferson County. These include 5 office buildings, 5 community centers, 1 correction facility, 5 county shops, 1 animal shelter, 2 leased office spaces and 10 other miscellaneous buildings and structures. To provide quality custodial and maintenance services for county buildings and facilities through efficient management of resources; to provide safe and clean physical environments while maintaining the infrastructure. This mission supports the regular operating departments in meeting their operational goals. GOALS FOR FY2026 1. Improve current preventative maintenance programs with the increase of maintenance staff2. Improve budgeting, management and planning for maintenance projects 3. Maintain level of custodial service4. Improve strategies for the safe, organized and efficient storage of county property and inventory 5.To expand Implementation of facilities maintenance ticketing software 6. Space use evaluation for effective space optimization OBJECTIVES FOR FY2026 1. Catalog county facilities2. Utilize Munis/WinCAMS financial systems to improve tracking and costing of facilities maintenance 3. Document and develop cleaning standards/protocols tailord to each Facility4. Continue to consolidatecounty storage needs 5. Inventory and evaluate Facilities equipment FUND/DEPARTMENT:FACILITIES 507 -CENTRAL SERVICES 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Facilities recovers 100% of its costs through the Facilities Cost Recovery Plan. Our goal is to meet level of service goals at the lowest cost possible. 507 Narrative Template 2026.xlsx Page 2 of 3 9/25/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 10.10 10.15 2025 2026 Expected Projected 4.45 4.62 90137.3 89186.3 20255.57 19304.39394 3.75 3.67 150523 149562 40139.47 40752.59 188089 187138 Performance Explanation Include graph of indicator and attach photos. Maintenance Square Feet per FTE Total Building Square Feet Maintenance FTE Maintenance Square Feet STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Custodial FTE Custodial Square Feet Custodial Square Feet per FTE 507 Narrative Template 2026.xlsx Page 3 of 3 9/25/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 50734870 340000 GENERAL FUND PAYMENT (1,296,665) (1,254,682) 50734870 340001 INFORMATION SERVICES CRTHSE (23,944) (61,730) 50734870 340013 PUBLIC WORKS (88,255) (98,454) 50734870 340015 JC HEALTH (208,470) (200,886) 50734870 340018 ANIMAL SERVICES (10,659) (24,153) 50734870 348017 DCD (63,978) (74,473) 50734870 348024 PARKS & REC (38,888) (43,580) Total Revenue (1,730,859) (1,757,958) 50751830 101000 SALARIES & WAGES ND 730,887 759,719 50751830 200000 PERSONNEL BENEFITS ND 281,372 287,653 Total Salaries & Benefits 1,012,259 1,047,372 50751830 310000 OFFICE AND OPERATING SUPPLIES 20,000 20,000 50751830 320000 FUEL CONSUMED 55,000 55,000 50751830 360000 SMALL TOOLS & MINOR EQUIPMENT 10,000 15,000 50751830 410000 PROFESSIONAL SERVICES 3,000 3,000 50751830 420000 COMMUINICATIONS 3,500 4,000 50751830 420500 INTERFUND COMMUNICATIONS 1,093 1,238 50751830 430000 TRAVEL 500 500 50751830 440000 ADVERTISING 500 500 50751830 450000 RENTS & LEASES 43,760 10,000 50751830 450500 INTERFUND RENTS &LEASES 54,097 54,520 50751830 460000 INSURANCE 36,000 40,000 50751830 470000 ELECTRIC 246,150 255,000 50751830 480000 REPAIR & MAINTENANCE 185,000 200,000 50751830 499999 MISCELLANEOUS 5,000 5,000 50759101 700501 LEASE -AUDITOR 27,000 28,020 50759115 700515 LEASE- ENVIRONMENTAL HEALTH 28,000 - 50759118 700525 LEASE-FACILITIES RECORD - 50,923 Total Other Expenditures 718,600 742,701 Total Expenditures 1,730,859 1,790,073 2026 PRELIMINARY BUDGET REQUEST PUBLIC WORKS FUNDS 174 PARKS & RECREATION 175 PARKS IMPROVEMENT 178 POST HARVEST TIMBER MANAGEMENT RESERVE 180 COUNTY ROADS 182 JC TRANSPORTATION BENEFIT DISTRICT 185 FLOOD/STORM WATER MANAGEMENT 186 BRINNON FLOOD CONTROL SUBZONE 187 QUILCENE FLOOD CONTROL SUBZONE 304 HJC PARK JUMP PLAYGROUND 401 SOLID WASTE 402 SOLID WASTE POST CLOSURE 403 SOLID WASTE IMPROVEMENT 404 SOLID WASTE EDUCATION 405 PHUGA SEWER CAPITAL FUND 406 PHUGA SEWER OPERATIONS FUND 501 ER & R PUBLIC WORKS ORGANIZATION CHART (1 po;Won) JEFFERSON COUNTY 2026 ANNUAL BUDGET 174 -PARKS & RECREATION FINANCIAL SUMMARY -This must present a balanced budget. - 2026 Annual Budget Department Request �--------- Estimated Beginning Balance 192,194.00 Budgeted Revenue 155,450.00 Add Total Revenue -Add Form 999,689.00 Total Revenue 1,155,139 Budgeted Expenditures 1,197,359.00 Add Total Expenditures -Add Form Total Expenditures 1,197,359 Estimated Endng Balance 149,974 I certify the Dep rt and accurately r fl nt Request entered into Munis along with the other required documents has been reviewed my fund's budget request for 2026 Annual Budget Official / Department Head Date GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:Public Works/Parks and Rec increase to your Base Budget Departmental Contact:Matt Tyler Other Funds use this form if you are requesting an increase in the General Date:9/2/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES 17438700/397010 Transfer from General Fund X 911,969 911,969 2025 Base GF Transfer 17438700/397010 Transfer from General Fund X 60,966 60,966 To offset 2026 increases in salary and benefit COLA; and interfund transfers 17438700/397010 Transfer from General Fund X 26,754 26,754 3rd Qtr 2025 Budget Appropriation Request to Base Budget - TOTAL REVENUES 999,689 - 999,689 EXPENDITURES Non-Discretionary - - - Total Non-Discretionary - - - Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - - - NET GF REQUEST (999,689) - 999,689 938723609660.064946 The justification for the increase to the General Fund Transfer is that parks and recreation is not expanding, rather costs to maintain the same level of service are going up. Specifically: (1) Interfund Transfers - Parks and Recreation is not adding any additional staff, computers, maintenance equipment, or office space in 2026. The increases in Interfund Transfers are caused by increases in the costs of the forementioned resources. Cost allocation increases are determined by Central Services and Fleet Management. (2) The increases in Salaries and Benefits are written into various employment agreements. The increases in Interfund Transfers are caused by the increased costs of maintaining and operating equipment and buildings. (3) Without the increase in the General Fund transfer the fund balance would be below the minimum required 10% reserve. The total amount needed to offset increases in Interfund Transfers in 17457680, 17457520, & 57100 is $32,447. This amount has already been entered in the 2026 Budget Worksheet The total amount needed to offset cost of living increases Salaries and Benefits in 17457680, 17457520, & 17457100 is $28,519. This amount has already been entered in the 2026 Budget Worksheet General Fund Financial Assistance Request There are times financial support is necessary from the General Fund to assist operations or expenditures funded by Special Revenue Funds. Primarily there are two basic categories that may require assistance from the General Fund: 1)negative cash flow below adequate fund balance to maintain operations, and 2) assistance for operational critical expenditures. Requests for General Fund financial assistance are being reviewed during the biennial budget development. Select A or B, based on the reason for request and complete questions. Attach supporting documentation as needed. Return completed form to the Finance Manager. A.D Operations assistance requested due to decreased revenue. 1.What is the revenue that is reduced? 2. Duration of the reduction in revenue (check one). Oremporary D Permanent 3.Reason for reduced revenue. B.I✓ I Expenditure assistance requested. 1.Define the expenditure(s), providing expenditure details. Assistance is needed because Parks & Rec should continue to operate and cannot do so without it. Parks & Rec provides 23 parks on 1194 acres, 19 miles of trails, & 27 rec programs. 2.Explain the impact the expenditure will have on fund operations. The expenditure will enable Parks & Rec to provide the 2025 level of service in 2026. If reductions in revenue occur then parks will be closed and rec programs will be canceled. 3.Provide analysis of lacking adequate fund balance, revenue, and other expenditure adjustments tooffset the expenditure. Though it is technically classified as a Special Revenue Fund, Parks & Rec services are core to Jefferson County government. Parks and Rec has been funded by General Fund Revenue since its inception. 9/2/2025 PARKS AND RECREATION GENERAL FUND BUDGET REQUEST PARKS & RECREATION (174) Estimated Beginning Fund Balance REVENUES General Fund 2025 Base Transfer General Fund 2025 3rd Qtr Request to Base General Fund 2026 Additional Request * Other Revenues, Program Fees, Rents Other Fund Transfers, Parks Imp, LTAC Total Revenues EXPENDITURES Recreation Memorial Field General Parks Maintenance Total Expenses Estimated Ending Fund Balance Require 10% minimum Fund Bal Fund Balance over/(under) min requirement *General Fund 2026 Add Request Breakdown Salary & Benefits Step Increases & COLA's lnterfund Equipment and Facility Increases Total 2026 Increase 2026 $ 192,194 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 911,969 26,754 60,966 90,450 65,000 1,155,139 339,351 186,449 671,559 1,197,359 149,974 119,736 30,238 28,519 32,447 60,966 \\castlehill\group\Publicworks\Pw_acctg\PWBUDGET\BUDGETS 2026\174 Parks & Rec GF Transfer Ana lysis.xlsx BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Parks & Recreation The mission of Jefferson County Parks and Recreation is to improve the health, welfare, and safety of the citizenry; protect the environment, and promote economic development through state of the art recreational and educational programs and facilities supported by public tax revenue, fees,grants and private donations. The vision of Jefferson County Parks and Recreation is not to serve every purpose, but to lead towards cooperation and comprehensive community solutions. Retainour current level of parks and recreation services. Successfully manage increased demand for parks and recreation services.Securesustainable funding for salary and benefit cost increases for union and exempt team members. Securesustainable funding for the rising costs of supplies, equipment, utilities, information services, and contracted services.Continue to build on three years of success in partnering with JSCO for campground and park supervision. Fund preventative maintenance –ultimately this results in cost savings by preventing failure of systems and amenities.Revenue streams including program fees, campground fees, donations, fund-raisers, and field rentals are maximized. Invest in improvements to the volunteer recruitment, retention and support system to insure sustainable results. FUND/DEPARTMENT:174 PARKS & RECREATION / PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. All aspects of Parks and Recreation, including administration, the Parks and Rcreation advisory board, capital projects, park maintenance and operations, and recreation programming have become far more demanding, but Parks and Recreation resources have not increased to meet the demand. Please see separate spread sheet.The gap has been closed through innovations in equipment, management, volunteerism, partnerships, grant funding, and fee increases, but it is not enough. Parks and Recreation is a core service and should have dedicated and sustainable funding. If general fund revenue is unable to keep pace with rising costs, then policy makers should seek other sustainable revenue sources. The option of reducing services is not a viable solution for the community. 174 Parks & Rec Narrative.xlsx Page 2 of 4 9/26/2025 2026 BUDGET 2025 2026 Current Request Units Full Time Employees 7.72 8.10 FTEs 2025 2026 Expected Projected 23 23 Parks 19 19 Parks 1194 1194 Acres 19 19 Miles 6400 6400 Households 5600 5900 Hours Parks Maintenance Indicators Total Available Annual Maintenance Staff Hours 7943 7943 Hours Avg Annual Maint Staff Hours per Staff Maintained Park 418 418 Hours Avg Annual Maint Staff Hours per Park per Day*1.34 1.34 Hours Total Expenditures for Parks Maintenance $796,253 $846,008 Dollars Avg Annual Parks Maintenance Cost per Acre $667 $709 Dollars Avg Parks Maintenance Cost per Park $34,620 $36,783 Dollars Number of Reservations at HJ Carroll Park 440 470 Reservations 114 120 Days Recreation Program Performance Indicators Number of Recreation Programs 24 27 Programs Receation Program Registrations 5180 5853 Registrations Number of Volunteer Coaches 155 160 Coaches Facility Rentals at the Rec 712 733 Reservations Average Cost for 1 Hour of Programming for 1 Person $2.57 $2.50 Dollars *Staff are on duty 6 days/week (Mon-Sat) STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Overall System Indicators Total Number of Parks Staff Maintained Parks Park Acreage Miles of Trails Households with Website Accounts Donations of Volunteer Labor in Hours Number of Days with Reservations at Memorial Field (Multiple Events/Day) 174 Parks & Rec Narrative.xlsx Page 3 of 4 9/26/2025 2026 BUDGET Performance Explanation Include graph of indicator and attach photos. 174 Parks & Rec Narrative.xlsx Page 4 of 4 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 17434760 347007 YTH ACTIVITY - FALL SOCCER (14,000) (14,000) 17434760 347008 YTH ACTIVITY-JR BASKETBALL (14,000) (14,000) 17434760 347009 YTH ACTIVITY-INDR/SPR SCCR (19,000) (19,000) 17434760 347014 YTH ACTIVITY-WRESTLING (500) (500) 17434760 347041 COUNTY SPORTS CAMPS (4,000) (4,000) 17434760 347043 ADLT RECREATN-SOFTBALL LGE (2,500) (2,500) 17434760 347045 ADULT REC-PICK UP SOCCER (250) (250) 17436240 347022 MEM FIELD SPORTS/OTHER (2,400) (2,400) 17436240 347023 HJC SOCCER FIELD RENTAL (2,000) (2,000) 17436240 362500 RENTS & LEASES (SHORT TERM)(6,800) (6,800) 17436240 362502 MEMORIAL FIELD SCHOOL RENTS (12,000) (12,000) 17436240 362503 MEMRL FLD RESERVE EVENTS (1,500) (1,500) 17436240 362504 H.J. CARROLL PAVILION (9,000) (9,000) 17436240 362505 HJ CARROLL PK SHELTER RNTLS (2,500) (2,500) 17439700 397010 TR FROM GF (911,969) - 17439700 397125 TR FROM HOTEL/MOTEL (50,000) (50,000) 17439700 397175 TR FROM PARKS IMPROV (15,000) (15,000) Total Revenue (1,067,419) (155,450) 17457100 101000 SALARIES & WAGES ND 176,383 192,395 17457100 200000 PERSONNEL BENEFITS ND 59,227 62,537 17457520 101000 SALARIES & WAGES ND 64,445 73,105 17457520 200000 PERSONNEL BENEFITS ND 28,343 31,231 17457680 101000 SALARIES & WAGES ND 266,589 282,729 17457680 200000 PERSONNEL BENEFITS ND 123,350 131,613 Total Salaries & Benefits 718,337 773,610 17457100 310000 OFFICE AND OPERATING SUPPLIES 33,000 20,000 17457100 360000 SMALL TOOLS & MINOR EQUIPMENT 1,000 1,000 17457100 410000 PROFESSIONAL SERVICES 3,500 3,500 17457100 420000 COMMUNICATIONS 4,500 4,500 17457100 440000 ADVERTISING 500 500 17457100 450000 RENTS & LEASES 3,000 3,000 17457100 450500 INTERFUND RENTS & LEASES 43,884 49,919 17457100 480000 REPAIR & MAINTENANCE 250 250 17457100 499999 MISCELLANEOUS 1,750 1,750 17457520 310000 OFFICE AND OPERATING SUPPLIES 5,900 4,900 17457520 310500 INTERFUND SUPPLIES 250 250 17457520 320000 FUEL CONSUMED 300 300 17457520 360000 SMALL TOOLS & MINOR EQUIPMENT 2,000 2,000 17457520 420000 COMMUNICATIONS 1,000 1,000 17457520 440000 ADVERTISING 500 500 17457520 450500 INTERFUND RENTS & LEASES 14,400 21,270 17457520 470100 UTILITIES 22,500 22,500 17457520 480000 REPAIR & MAINTENANCE 22,500 22,500 17457520 480051 INTERFUND REPAIR & MAINT 2,162 893 17457680 310000 OFFICE AND OPERATING SUPPLIES 19,000 16,000 17457680 310500 INTERFUND SUPPLIES 300 300 17457680 320000 FUEL CONSUMED 3,500 3,500 17457680 360000 SMALL TOOLS & MINOR EQUIPMENT 5,000 5,000 17457680 410000 PROFESSIONAL SERVICES 3,200 3,200 17457680 410500 INTERFUND PROFESSIONAL SVCS 15,000 7,000 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 17457680 420000 COMMUNICATIONS 2,850 2,850 17457680 420500 INTERFUND COMMUNICATIONS 365 413 17457680 440000 ADVERTISING 1,000 1,000 17457680 450500 INTERFUND RENTS & LEASES 63,599 84,362 17457680 460000 INSURANCE 21,000 21,000 17457680 470100 UTILITIES 70,000 70,000 17457680 480000 REPAIR & MAINTENANCE 30,000 30,000 17457680 480500 INTERFUND REPAIR & MAINT 4,700 4,092 17457680 499999 MISCELLANEOUS 2,500 2,500 17459176 700500 LEASE- FLD LINE MARKING ROBOT - 12,000 Total Other Expenditures 404,910 423,749 Total Expenditures 1,123,247 1,197,359 JEFFERSON COUNTY 2026 ANNUAL BUDGET 175 -PARKS 1/VIPROVE/VIENT FINANCIAL SUMMARY ~ This must present a balanced budget.~ Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget Department Request 78,042.00 1,031,227.00 1,031,227 1,064,886.00 1,064,886 44,383 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurate!� t fund's budget request for 2026 Annual Budget Signature o Elected Official / Department Head Date�k BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET County Parks Improvement 175 The County Parks Improvement Fund was established with revenues from grants, donations, overnight camping, federal entitlements, and grant match funding contributions from the Capital Improvement Fund. These revenues are the primary source for capital improvements to county parks. This fund also provides financing for re-imburseable state grants such as Recreation and Conservation Office (RCO) grants. Parks and Recreation has utilized the Parks Improvement Fund to great effect. Numerous projects both large and small have been completed that would not be possible without it. The mission of Jefferson County Parks and Recreation is to improve the health, welfare, and safety of the citizenry; protect the environment, and promote economic development through state of the art recreational and educational programs and facilities supported by public tax revenue, fees, grants and private donations. The vision of Jefferson County Parks and Recreation is not to serve every purpose, but to lead towards cooperation and comprehensive community solutions. Provide critical capital funding for both large and small projects throughout the parks system. Assist with the capital upkeep of 23 parks on 1100 acres with 19 miles of trails, 14 permanent toilets, 4 picnic shelters, and numerous systems including water supply, septic, electrical, HVAC, and roofing.Increase campground fee revenue through excellent maintenance and gradual campground fee increases. Serve as pass-through fund for projects funded by the Capital ImprovementFund. Support maintenance and operations through a transfer to Parks maintenance.Support maintenance improvement projects completed by volunteers,staff, partners, and the Central Services Department. Support the overall objective of completing repair projects from the Capital Improvement Plan of the Parks, Recreation, and Open Space Comprehensive Plan. FUND/DEPARTMENT:175 Parks Improvement Fund / PUBLIC WORKS 2026 Budget Grant Project Grant County Total Project Value Facilities Memorial Field Infrastructure 345,560$ 148,167$ 493,727$ Maintenance Grant Basketball Court Renovations 41,451$ -$ 41,451$ Not Applicable Gibbs Lake Caretakers Area 65,479$ 65,479$ Total 387,011$ 213,646$ 600,657$ SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Parks Improvement Fund Capital Projects in 2025 and 2026 In 2026 the Parks Improvement Fund will support the Memorial Field Instrastructure project as well as numerous minor capital improvement projects. This project will replace the perimeter fence, scoreboard, and two field goals. The project is 70% funded by Youth Athletic Facilities Program (YAF) through RCO and 30% through the County's funds. This was topped ranked YAF project in the statewide competitive grant round. The Parks Improvement Fund should not be considered discretionary. 100% of Parks Improvement Funds are used to maintain the current level of service within our parks. There are no plans to aquire new parks or build brand new facilities within the existing parks. Reducing or re-directing funds in the Parks Improvment Fund will result in a reduction in the current level of park services. While such a reduction is technically possible, it should not occur without deliberation at the highest level of policy decision making. Parks and Recreation made excellent use of the Parks Improvement fund in 2025 and plans are in place to continue in 2026. Combined for 2025 and 2026 the fund supported and will support two RCO Funded Projects with a total value of $535,178: The Basketball Court Renovation Project, and The Memorial Field Renovation Project. These projects were 75.31% grant funded. The Gibbs Lake Caretakers Area Project was also completed using the Parks Improvement Fund in 2025. This project, perhaps more than any other project shows the tremendous value and importance of the Parks Improvement fund. Unexpected things happen in parks. In this instance the caretaker departed somewhat suddenly and it was realized that the caretakers residence was not a safe and viable building and should be removed.Using the Parks Improvement Fund, and additional support from the Capital Improvement Fund, the area was converted into a public water access/beach space and a new RV site for a future caretaker was built. Please see the table below for complete information. 175 Parks Imp Narrative.xlsx Page 2 of 8 9/26/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.27 0.30 2025 2026 Expected Projected Capital Projects Basketball Courts $ 41,451 Memorial Field Renovation 493,727$ Gibbs Lake Caretakers Area $ 65,479 Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Photos included show basketball court renovation project, and Memorial Field. The Memorial Field Project will not be completed until 2026, so a variety of photos are included that show the condition and importance of Memorial Field to the community. Two charts below summarize campground use and campground revenue. Campground revenue is historically very strong at roughly 4times what it was in 2008. Campground use is strong, despite a nation wide post-pandemic slump in camping. 175 Parks Imp Narrative.xlsx Page 3 of 8 9/26/2025 2026 BUDGET 175 Parks Imp Narrative.xlsx Page 4 of 8 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 17533215 332002 PILT - USDI/USF WLDLF RFGE (30,000) (30,000) 17533402 334073 RCO GRANTS (41,451) - 17533402 334073 RCO GRANTS (345,560) (345,560) 17536240 362508 CAMPING FEES-UPPER OAK BAY (38,000) (38,000) 17536240 362509 CAMPING FEES-LOWER OAK BAY (10,000) (10,000) 17536240 362510 CAMPING FEES-LAK LELAND (28,000) (28,000) 17536240 362511 CAMPING FEES-QUILCENE (6,000) (6,000) 17538110 381302 LOAN RECEIVED FR 302 - (250,000) 17539700 397302 TR FROM CAPITAL IMPROV (144,771) (323,667) Total Revenue (643,782) (1,031,227) 17557630 101000 SALARIES & WAGES ND 23,484 27,904 17557630 200000 PERSONNEL BENEFITS ND 8,154 9,655 Total Salaries & Benefits 31,638 37,559 17557630 310000 OFFICE AND OPERATING SUPPLIES 5,000 5,000 17557630 360000 SMALL TOOLS & MINOR EQUIPMENT 8,000 8,000 17557630 410000 PROFESSIONAL SERVICES 6,500 6,500 17557630 450000 RENTS & LEASES 2,900 2,900 17557630 450500 INTERFUND RENTS & LEASES 3,000 3,000 17557630 470100 UTILITIES 3,200 3,200 17557630 480000 REPAIR & MAINTENANCE 50,000 50,000 17557630 499999 MISCELLANEOUS 8,000 8,000 17558120 581200 LOAN PAYMENT TO FUND 302 - 250,000 17559276 830303 INTEREST ON LOAN FR 302 - 6,500 17559476 410000 PROFESSIONAL SERVICES - 50,000 17559476 620000 CONST PARKS FAC-BLDG,STRUCTR - 107,500 17559476 630000 OTHER IMPROVEMENTS 560,178 511,727 17559700 597174 TR TO PARKS & RECREATION 15,000 15,000 Total Other Expenditures 661,778 1,027,327 Total Expenditures 693,416 1,064,886 JEFFERSON COUNTY 2026 ANNUAL BUDGET 7 78 -POST HARVEST TIMBER RESERVE FINANCIAL SUMMARY ~ This must present a balanced budget.~ Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget Department Request 1----------- 11,523.00 200.00 200 2,000.00 2,000 9,723 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately ref P..a-�1 nd's budget request for 2026 Annual Budget Signature of Elected Official / Department Head BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Post Harvest Timber Management Reserve Funds set aside from timber harvests on two County parcels 25 years ago for timber management purposes. To promote active stewardship of Jefferson County owned properties and timberlands. Continue to manage the Donovan Creek timber property for future harvest. Planned activity on County timberland in FY2026 will consist primarily of monitoring forest health/performance.Support an effective economic development strategy. FUND/DEPARTMENT:178 POST HARVEST TIMBER -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. This fund currently provides for the management of a County-owned timber parcel on the Dabob Peninsula (Donovan Creek Sale)that was harvested to produce over $400,000 in revenue in 1999 and a second parcel harvested in the early-2000s at the Transfer Station property that produced $500,000 in revenue. This fund utilizes monies set aside from these timber harvests to perform ongoing timber and land management activities according to post-harvest plans. For example, a thinning contract was executed and completed on the Donovan Creek sale area in 2010 to promote the growth of valuable timber species. A stand inspection performed in 2018 recommended the following future management actions: 2028, Inspect stand to consider alder maturity and commercial thinning opportunity. 2038, Anticipated date of alder maturity. At this time the alder can be logged in a combined operation with commercial thinning (CT) of the overstocked DF. The alder should be clearcut with the resulting gaps requiring reforestation. The DF will be overstocked by that time and could be thinned to approximately 18-20 feet or a BA of approximately 150 sq ft/acre. In the long-term, this site will have the ability to generate additional County revenue through future harvests, and additional County-owned timber acreage could be harvested and added into this fund. The Transfer Site sale area has been designated for an equestrian facility, and the timber on these lands is no longer being managed under this fund. 178 Post Harvest Timber Narrative.xlsx Page 2 of 3 9/26/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected 48 48 Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Acres of Timber Land Managed 178 Post Harvest Timber Narrative.xlsx Page 3 of 3 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 17836110 361100 INVESTMENT INTEREST - (200) Total Revenue - (200) 17855490 410000 PROFESSIONAL SERVICES 1,500 2,000 Total Expenditures 1,500 2,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET 180 -COUNTY ROADS FINANCIAL SUMMARY -This must present a balanced budget. - 2026 Annual Budget Department Request Estimated Beginning Balance 2,534, 164.00 Budgeted Revenue 12,225,085.00 Add Total Revenue -Add Form 638,483.00 Total Revenue Budgeted Expenditures 12,828,887.00 Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately re y fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date 1 GENERAL FUND ADD REQUEST FORM Who should use Add Form: Budget Year:2026 General Fund Departments use this form if requesting an ongoing or one-time Department:PUBLIC WORKS - ROADS increase to your Base Budget Departmental Contact:Monte Reinders Other Funds use this form if you are requesting an increase in the General Date:8/21/2025 Fund Transfer to your department. Account (Org-Object)Account Description Check if Recurring Revenue Base Budget Add One-time Add Total Add Request Brief Description of Request REVENUES 18039700.397010 TR FROM GF x 638,483 638,483 This is per Resolution 48-0721-25R, Goal #7 (SRS + PILT = $750,000) - SRS came in at $111,517 in 2025. The difference is $638,483. - - TOTAL REVENUES 638,483 - 638,483 EXPENDITURES Non-Discretionary - - - - Total Non-Discretionary - - - Discretionary - - - Total Discretionary - - - TOTAL EXPENDITURES - - - NET GF REQUEST (638,483) - 638,483 MEMORANDUM To: Josh Peters, County Administrator Judy Shepherd, Finance Director From: Monte Reinders, P.E., Public Works Director/County Engineer Date: August 21, 2025 Subject: General Fund Request Documentation The Board has historically transferred PILT funds from the General Fund to the Road Fund. In 2026, Resolution 48-0721-25R, Goal #7, states that the “Board of County Commissioners may transfer a portion of the PILT to the Road Fund to make up for as much as possible of any amount below $750,000 in 2026 that the Secure Rural Schools or Federal Timber revenues contribute to the Road Fund.” This Goal recognizes several things: 1)County road maintenance/preservation is a high priority. Despite staff cuts of over 20% and cuts to the chip seal program of over 50% and the addition of Transportation Benefit District revenues in 2025, the Road Fund is still approaching its minimum cash reserve limit (25% of operating expenses). This is entirely attributable to rampant inflation and stagnant revenues – primarily property tax, motor vehicle fuel tax, and variable timber tax. See attached chart. 2)There is a direct and inverse relationship between Secure Rural Schools (Federal Forest Title I or “SRS”) and Payment in Lieu of Taxes (PILT) revenues. When the SRS program was gutted by the federal government in 2011, there was a corresponding massive increase in the PILT revenues. SRS was only available for spending on county roads. Unfortunately, at the time, Jefferson County failed to recognize this relationship and did not offset the loss of SRS with its PILT windfall. This has been partially corrected in more recent years and the PILT transfer Resolution 48-0721-25R, Goal #7, attempts to do this. Note that the combined SRS and PILT amount of $750,000 in 2026 is still only about 50% of the roughly $1.4 million that SRS was generating prior to 2011. A chart is attached showing the history of the SRS and PILT revenues for the County. 3)The General Fund benefits from cash infusions from the Road Fund. In 2025, the Diversion from the Road Levy to the General Fund was $520,000. In 2026, this amount is proposed to be $470,000. 4)Only Public Works, primarily Roads, pays for the indirect cost allocation plan. This is for services such as County Administrator, Prosecuting Attorney, Auditor, Treasurer, etc. This moves over $200,000 per year from the Road Fund to the General Fund. 5)The Roads program pays large sums for directly allocated costs such as computers, telephones, copiers, office space leases, and Facilities services. These costs are real and appropriate for the equipment and services Roads receives; however, this is one more way the Road Fund contributes to the overall program which all of the County departments rely on. These costs add up to nearly $250,000 each year. 6)The Road Fund pays its own Risk Pool insurance costs which have skyrocketed to nearly $200,000 per year. General Fund departments do not pay directly for their insurance. BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET County Roads The County Road fund provides for the maintenance, planning, and improvement of county roads (approx. 400 centerline miles) and shared use facilities (12 miles of regional trails including the Larry Scott Trail, Rick Tollefson Trail, and Olympic Discovery Trail). Road maintenance includes maintaining road surfaces, pavement preservation treatments, drainage facilities, vegetation control, and snow and ice control, and bridges. Capital road improvements are determined using a priority analysis process and are shown in the 6-Year Transportation Improvement Program (TIP). Additionally, the County Road fund provides for emergency repairs to county roads due to flood, storm events and landslides. 542 GOALS & OBJECTIVES: Provide necessary road maintenance services utilizing a prioritized approach to achieve the optimum preservation/service levels with available funds.Respond to customer-initiated action requests in a timely manner and to road emergencies 24/7 (traffic disruptions, removal of fallen trees, anti-icing and de-icing, snow removal and washout repair) as funding allows in order to preserve access to homes and businesses. Continue to improve maintenance priority systems including implementing new statewide pavement-management system.Continue course of process improvements thorugh revised procedures, new crew training and effective upgrades to equipment. Continue replacement/rehabilitation of deteriorated culverts identified in the culvert inventory. Support the gravel road upgrade program through chip sealing and fog sealing operations.Chip seal approximately 18 miles of existing roadway annually to rehabilitate and preserve roadway surfaces PLANNED ROADS EQUIPMENT PURCHASES: [INSERT FROM ER&R per WAC 136-16-030] See list of planned road eqiupment purchases in the ER&R Narrative FUND/DEPARTMENT:180 COUNTY ROADS -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. The Road Fund continues to face increasing challenges in an era of decreasing reliable revenues and significantly increasing costs.Revenues from the Motor Vehicle Fuel Tax (MVFT) have grown at 0.5% per year since 2009. The Road Levy (property tax) has grown at approximately 2% per year (1% limit + new construction).In 2010, a significant source of federal road funding known as the Secure Rural Schools and CommunitiesSelf-Determination Act (SRS) was slased by over $1,000,000 and has now been eliminated entirely. At the same time, operating expenditures for road maintenance have grown at over 4% per year despite continued staff reductions. In order to address General Fund revenue shortfalls, Jefferson County diverts over 10% of the Road Levy into the law enforcement budget for traffic enforcement. The National Highway Construction Cost Index (NHCCI) indicates that construction costs increased approximately 176% between 2003 and 2023, dramatically outpacing revenues. Volatility in the labor market, a local housing shortage, and increases in crude oil costs and other materials have significantly affected the cost of doing business both for County maintenance forces and contractors. This upward trend currently continues to grow more severe each year. Deferral of maintenance and preservation is currently being used to address budgetary shortfalls in the Road Fund; however, deterioration of road surfaces, culverts, bridges, and trails does not just go “on hold” because of budget challenges.Many of the County’s 2,500 road culverts, installed during 1960’s “heyday” of road building when timber revenues were plentiful, are now well beyond their useful life.In 2023 a single failing drainage culvert was replaced for over $1,000,000 after seven years of pursuing funding and permits. Without adequate revenue, service will be further reduced resulting in impacts to the traveling public.Capital projects may need to be eliminated unless new non-local revenue sources are found; however, since the capital program is typically funded at approximately 85%-95% by outside grants, reduction in the program cannot entirely “solve” the budget issues.Elimination of capital projects will however result in significant outside grant funds and their associated local construction jobs being lost. In 2025, the County formed a Transportation Benefit District (TBD) funded through a 0.1% sales tax and a $20 vehicle car tab fee. This is anticipated to generate approximately $1,000,000 in new revenue each year. Unfortunately, this only makes up for the loss of the Secure Rural Schools (SRS) funding 15 years ago and does not address the 15 years of inflation that has occured since. Therefore the county roads program, despite significant cuts, still finds itself having to further cut services to contend with the existing revenue stream. The Board has resolved to put another 0.2% sales tax measure before the voters this year to more fully fund the county road system. 542 SUMMARY OF KEY FUNDING/SERVICE ISSUES: The County Road maintenance program must continue to provide for the maintenance and preservation of County Roads while maintaining an adequate Road Fund cash reserve, which provides for operating funds and a cushion for emergency repair of storm damage. The Road Fund is facing increasing challenges including declining revenues (particularly in federal timber subsidies through Secure Rural Schools and Communities Act), escalating material and labor costs, and increased pressures on the road system. In addition, the 1% cap on property tax revenue collection has not kept pace with inflation. This budget continues to provide for preservation of roadway surfacing. Chip sealing is an important and cost-effective form of preventive maintenance: Without it, more expensive rehabilitation or reconstruction would become necessary later, or a reduced roadway quality will need to be accepted. Chip sealing is planned on approximately 15 -20 miles of roadway each year to rehabilitate and preserve existing infrastructure. At this pace, the 320 miles of surfaced roads receive a chip seal on average every 16 to 21 years, which is about half as often as they should. Costs for chip seal materials (emulsionand aggregate) have soared in the last several years. I f df d i b d A l h d d f h h 2500 l i Jff C d d b d 180 Roads Narrative.xlsx Page 2 of 12 9/26/2025 2026 Budget Issues of deferred maintenance cannot be overstated. As an example, hundreds of the more than 2,500 culverts in Jefferson County are rusted out and beyond their useful life. Replacement of even one deep culvert can exceed $1 million, or even $2 million as we saw on the ThorndykeCreek culvert in 2022 and the Snow Creek Road culvert in 2023. The level of service for road maintenance is expected to continue to decline over time. In order to partially offset the effect of revenue shortfalls, staffing has been decreased by 23% from the levels that existed 25 years ago with corresponding reductions in service. 595 SUMMARY OF KEY FUNDING/SERVICE ISSUES: The capital (construction) program relies heavily upon grant funding. These funds are increasingly competitive and frequently do not provide the flexibility needed to prioritize County capital transportation needs. For example, transportation grants are often tied to the Federal Functional Classification system set for county roads. This means that most county roads are not eligible for federal or state grant funds even though they may be important local roads with substantial traffic volumes. Consequently, competitive grants are not a sustainable source of transportation revenue. Road preservation projects (sometimes referred to as “heavy maintenance”) are also included in the capital (construction) program. While these projects are one priority of the program, they do not receive the attention or the proportionate grant funding they deserve. Preservation projects extend the life of existing infrastructure and include asphalt overlays, culvert replacement, bridge painting, etc. Much of Jefferson County’s road infrastructure is over 50 years old. While the County’s chip sealing program has done a good job of preserving the County road surface, underground infrastructure (culverts) is severely underfunded. Given that many of these deteriorated culverts are very deep, undersized, and require some form of typically costly construction bypass, replacing a single culvert can cost between $1,000,000 and $2,000,000. There are over 2,500 culverts under Jefferson County’s road system. Since infrastructure preservation needs cannot indefinitely be deferred, and grants, although invaluable, are neither stable nor always compatible, it is clear that either revenue will need to be made available or the County’s infrastructure will slowly fall into disrepair, to the point of being unusable. 180 Roads Narrative.xlsx Page 3 of 12 9/26/2025 2026 Budget 180 Roads Narrative.xlsx Page 4 of 12 9/26/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 46.13 42.78 2025 2026 Expected Projected Units / Cost Road Miles/Cost per mile 275 / $1,243 250 / $1,747 Road Miles/Cost per mile 16.3 / $54,984 17 / $40,141 Road Miles/Cost per mile 250 / $1,413 200 / $1,414 Hours / Cost per Hour 800 / $106 800 / $117 Shoulder Miles/Cost per mile 2500 / $64 2500 / $71 Shoulder Miles/Cost per mile 225 / $2,169 225 / $2,306 Roadway Striping Snow/Ice Control STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments.Road Maintenance Gravel Road Maintenance BST Seal Coating Performance Explanation Include graph of indicator and attach photos. Mowing Machine Brushcutting 180 Roads Narrative.xlsx Page 5 of 12 9/26/2025 2026 BUDGET 180 Roads Narrative.xlsx Page 6 of 12 9/26/2025 2026 BUDGET 180 Roads Narrative.xlsx Page 7 of 12 9/26/2025 2026 BUDGET This 50-year old steel culvert at milepost 0.84 on Snow Creek Road was collapsing, and the road was at extreme risk of a washout. After seven years of searching for a funding solution, the County successfully competed for FEMA Hazard Mitigation Funds to pay for 80% of the $1.3 million cost to replace it. The remaining 20% was obtained through a low-intereste loan from the State of Washington that the County will pay off over 20 years. The FEMA Hazard Mitigation program has recently been cancelled by DOGE. There are 2,500 culverts under Jefferson County roads, most of them older than 50 years and most of them rusting out. 180 Roads Narrative.xlsx Page 8 of 12 9/26/2025 2026 BUDGET Summer 2025 constructionphotos of the Milo Curry Road to Anderson Lake State Park segment of the Olympic Discovery Trail. Construction of this 3.5 miles of multi-use trail will cost approximately $4M. This work is 100% grant funded and being constructed by our local Seton Construction. 180 Roads Narrative.xlsx Page 9 of 12 9/26/2025 2026 BUDGET Jeffeson County Public Works Road Crew and 2025 chipseal program. 180 Roads Narrative.xlsx Page 10 of 12 9/26/2025 2026 BUDGET 2024 West Valley Road/Naylors Creek fish barrier culvert replacement project. Two culverts were replaced by local Nordland Construction for approximately $1.7M. Project was 100% grant funded. 180 Roads Narrative.xlsx Page 11 of 12 9/26/2025 2026 BUDGET 2024 Center Road MP 10.34-14.58 2R project. A 4.24 mile-long mill-and-fill asphalt overlay constructed by local Lakeside Industries, Inc. for approximately $1.2M. Project was 100% grant funded. 180 Roads Narrative.xlsx Page 12 of 12 9/26/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 18031110 311000 REAL & PERS PROPERTY TAXES (4,556,215) (4,707,710) 18031720 317000 LEASEHOLD EXCISE TAX (10,000) (10,000) 18031740 317100 TIMBER EXCISE TAX (TAV)(200,000) (175,000) 18032191 321002 FRANCHISE FEES (125,000) (110,000) 18032240 322210 OVERLOAD PERMITS (125) (250) 18032240 322211 UTILITY PERMITS (28,000) (30,000) 18032240 322212 GENERAL PERMITS (1,000) (1,500) 18032240 322213 RIGHT OF WAY APPLICATIONS (25,000) (20,000) 18032240 322217 ROAD VACATION FEE (7,500) (7,500) 18033115 331006 DOI FED GRANT (32,250) (41,850) 18033120 331202 FHWA-FLAP UPPER HOH RD-(79,400) (41,600) 18033210 332068 FEDERAL FOREST FUND TITLE I (397,715) (111,517) 18033311 333144 NOAA GRANTS (5,000) - 18033311 333144 NOAA GRANTS-TU-DONKEY CK - (6,000) 18033311 333144 NOAA GRANTS (30,500) - 18033311 333144 NOAA GRANTS (12,500) (1,000) 18033311 333144 NOAA GRTS-OIL CITY RD MP 5.96 - (28,500) 18033311 333144 NOAA GRTS-OILCITY RD MP 6.93 - (34,500) 18033320 333131 FHWA-FED INDIRECT THRU DOT (45,000) - 18033320 333131 FHWA-UPPER HOH RD 9.7-9.8 ER (10,813) (12,975) 18033320 333131 FHWA-FED INDIRECT THRU DOT (1,519,332) - 18033320 333131 FHWA-FED INDIRECT THRU DOT - (12,975) 18033320 333131 FHWA-FED INDIRECT THRU DOT (484,223) (461,135) 18033320 333131 FHWA-FED INDIRECT THRU DOT (150,783) (64,643) 18033320 333131 FHWA-FED INDIRECT THRU DOT (45,000) (10,000) 18033320 333131 FHWA-FED INDIRECT THRU DOT (130,000) (270,000) 18033320 333133 FHWA-FED INDIRECT THRU DOT (188,185) (100,000) 18033397 333132 FEMA-FED INDIR - MILTARY DEPT (65,625) - 18033397 333132 FEMA-FED INDIR - MILTARY DEPT (418,466) (663,216) 18033397 333132 FEMA-FED INDIR - MILTARY DEPT (267,663) (547,600) 18033402 334073 RCO GRANTS (30,000) (4,250) 18033402 334073 RCO GRANTS (3,102,083) - 18033402 334073 RCO GRANTS (182,750) (237,150) 18033403 334061 DOT STATE GRANTS (104,835) (247,000) 18033403 334061 DOT-P&B QUILCENE COMPLETE ST (695,350) (695,350) 18033403 334061 DOT STATE GRANTS - (260,268) 18033403 334071 RAP FUND (23,972) (54,000) 18033403 334071 RAP-UPPER HOH RD RESURFACING (2,000) - 18033403 334072 CAPP -ARTERIAL PRESERVATION (229,394) (167,829) 18033505 395000 TIMBER SALES DNR BARS 3350234 (175,000) (150,000) 18033600 336075 MULTIMODAL TRANS-COUNTIES (66,630) (66,000) 18033600 336089 MV FUEL TAX-COUNTY ROAD (1,414,425) (1,390,000) 18033602 336231 DNR PILT NAP/NRCA (5,000) (10,000) 18034182 341046 DEVELOPMENT REVIEW FEES (23,500) (15,000) 18034410 344001 ROAD/ST MAINT & REPAIR CHGS (27,585) (55,000) 18036140 361120 INTEREST ON DNR TIMBER LEASES (500) (500) 18036250 362600 DNR TIMBER LEASES BARS 3350235 (500) (500) 18039520 398100 INSURANCE PREM & RECOVERIES (5,000) - 18039700 397010 TR FROM GF (352,285) - 18039700 397123 TRANSFER IN-ARPA (123)(100,000) (100,000) 18039700 397182 TR FROM 182 - (1,000,000) ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 18039700 397306 TR FROM PUBLIC INFRASTRUCTURE (195,660) (302,767) Total Revenue (15,571,764) (12,225,085) 18051970 101000 SALARIES & WAGES ND 13,443 16,928 18051970 200000 PERSONNEL BENEFITS ND 10,642 12,921 18051970 310000 OFFICE AND OPERATING SUPPLIES 1,000 - 18054200 100500 OVERTIME D 50,820 51,090 18054200 101000 SALARIES & WAGES ND 2,226,297 2,191,804 18054200 200000 PERSONNEL BENEFITS ND 1,050,046 1,024,489 18054300 101000 SALARIES & WAGES ND 273,875 284,672 18054300 200000 PERSONNEL BENEFITS ND 103,908 108,990 18054400 101000 SALARIES & WAGES ND 440,600 314,159 18054400 200000 PERSONNEL BENEFITS ND 171,420 132,092 18059500 101000 SALARIES & WAGES ND 466,311 430,946 18059500 200000 PERSONNEL BENEFITS ND 175,375 162,569 Total Salaries & Benefits 4,983,737 4,730,660 18051970 450500 INTERFUND RENTS & LEASES 2,500 20,000 18054200 310000 OFFICE AND OPERATING SUPPLIES 425,000 450,000 18054200 310500 INTERFUND SUPPLIES 850,000 525,000 18054200 360000 SMALL TOOLS & MINOR EQUIPMENT 15,000 15,000 18054200 410000 PROFESSIONAL SERVICES 25,000 15,000 18054200 410102 INTERGOV PROF. SERVICES 5,000 25,000 18054200 420000 COMMUNICATIONS 15,000 15,000 18054200 420500 INTERFUND COMMUNICATIONS 4,000 3,000 18054200 430000 TRAVEL 5,000 5,000 18054200 440000 ADVERTISING 2,500 2,500 18054200 450000 RENTS & LEASES 75,000 75,000 18054200 450500 INTERFUND RENTS & LEASES 1,750,000 2,000,000 18054200 460500 INTERFUND INSURANCE SERVICE 5,000 5,000 18054200 470100 UTILITIES 25,000 25,000 18054200 480000 REPAIR & MAINTENANCE 160,000 200,000 18054200 480500 INTERFUND REPAIR & MAINT 7,500 5,000 18054200 499999 MISCELLANEOUS 35,000 40,000 18054300 310000 OFFICE AND OPERATING SUPPLIES 10,000 11,000 18054300 360000 SMALL TOOLS & MINOR EQUIPMENT 1,000 2,000 18054300 410500 INTERFUND PROFESSIONAL SVCS 175,000 225,000 18054300 420000 COMMUNICATIONS 2,500 2,500 18054300 420500 INTERFUND COMMUNICATIONS 8,020 10,000 18054300 430000 TRAVEL 1,000 500 18054300 440000 ADVERTISING 1,000 1,000 18054300 450000 RENTS & LEASES 5,000 5,000 18054300 450500 INTERFUND RENTS & LEASES 277,000 313,237 18054300 460000 INSURANCE 150,000 185,000 18054300 480000 REPAIR & MAINTENANCE 15,000 15,000 18054300 499999 MISCELLANEOUS 7,500 7,500 18054400 310000 OFFICE AND OPERATING SUPPLIES 500 500 18054400 360000 SMALL TOOLS & MINOR EQUIPMENT 2,500 2,500 18054400 410000 PROFESSIONAL SERVICES 10,000 15,000 18054400 420000 COMMUNICATIONS 2,500 2,500 18054400 430000 TRAVEL 500 500 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 18054400 440000 ADVERTISING 500 500 18054400 450500 INTERFUND RENTS & LEASES 40,000 45,000 18054400 499999 MISCELLANEOUS 7,500 7,500 18058120 780302 INTERFUND LOAN REPAYMENT 32,500 - 18059195 700500 LEASE PAYMENT 40,000 40,000 18059195 780055 DEBT REPYMNT PRIN-PWTF LOAN 8,500 8,269 18059295 830302 INTEREST INTERFD LOAN-FUND 302 9,750 - 18059295 830400 INTEREST - PWTF LOAN 800 622 18059442 640000 CAPITAL OUTLAY-EQUIPMENT 50,000 50,000 18059500 100500 OVERTIME D 14,458 7,313 18059500 310000 OFFICE AND OPERATING SUPPLIES 1,000 1,000 18059500 360000 SMALL TOOLS & MINOR EQUIPMENT 7,500 8,000 18059500 410000 PROFESSIONAL SERVICES 918,254 1,006,460 18059500 410055 INTERGOVERNMENTAL PROF SVC 10,000 10,000 18059500 420000 COMMUNICATIONS 3,500 3,700 18059500 440000 ADVERTISING 2,500 3,000 18059500 450500 INTERFUND RENTS & LEASES 1,000 - 18059500 499999 MISCELLANEOUS 4,000 6,000 18059500 610000 CAP OUTLAY-PROP ACQUISITION 90,594 127,500 18059500 650000 CONSTRUCTION PROJECTS 6,527,277 2,544,626 18059700 597109 TR-NOX WD 4,500 4,500 Total Other Expenditures 11,849,653 8,098,227 Total Expenditures 16,833,390 12,828,887 JEFFERSON COUNTY 2026 ANNUAL BUDGET 182 JCTBD FINANCIAL SUMMARY Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget ~This must present a balanced budget.~ Department Request 1,000,000.00 1,000,000 1,000,000.00 1,000,000 BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET JC TRANSPORTATION BENEFIT DISTRICT The Transportation Benefit District (TBD) was established in 2025 as authorized in Chapter 36.73 RCW. The intent was to partially replace revenue lost by the curtailment in 2011 of most of the federal timber subsidy (Federal Forest Title I funds) which cut nearly $1,000,000 annually from the Road Fund and to also start to address some of the widening gap between property tax and gas tax revenues, which are growing at less than 2% per year,and expenses which have been increasing at rates of 4% to 8% annually in many sectors of road construction and maintenance. In 2025, the Board funded the TBD with a 0.1% sales tax (10 cents on a $100 purchase) and a $20 car license fee. This is likely to product about $400,000 of revenue in 2025 and $1,000,000 annually in 2026 and beyond.TBD revenue can be used for any legitimate road maintenance or construction expense on a county road. In Jefferson County, the TBD funds will be prioritized for road preservation activities first -primarily chip sealing, asphalt patching, and paving. These expenditures typicalliy exceed $1,000,000 per year on Jefferson County's road system and are still considered inadequate to maintain county roads at ideal levels. To preserve, maintain, and improve county roads. TBD funds will supplement the existing traditional sources of revenue in the Road Fund (property tax and motor vehicle fuel tax) to: * Fund an 18-mile chip seal program on roads which have not see a preservation treatment in 15 to 20 years. FUND/DEPARTMENT:182 -JCTBD -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. As shown in the graph below, regular road revenues have grown annually at an average rate of only 1.6%. Anyone who has been paying attention should realize that even in good years, inflation exceeds this figure, and the Construction Cost Index (CCI) has significantly outpaced the Consumer Price Index (CPI) over the last 20 years. To respond to this widening gap between revenues and expenses, Jefferson County has cut it's annual chip seal program nearly in half, reduced other road programs, and reduced staff by over 20%. This is showing up in the condition of the road system; however, since the changes occur slowly, not everyone will be aware of this trend until the results become accute. The photo below shows what happens when streets/roads are neglected long enough. If they aren't preserved, then they eventually have to be rebuilt at vastly increased cost. Regular preservation treatments are the most cost-effective way to take care of a road system. Letting it fall apart is not an option. The TBD is an attempt to correct the troubling trend that has been developing in the County Road program as revenues have not kept up with necessary expenditures. 182 JCTBD Narrative.xlsx Page 2 of 4 9/29/2025 2026 Budget 182 JCTBD Narrative.xlsx Page 3 of 4 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments.$500,000 , 0.1% TBD Sales Tax $500,000 , $20 … TBD REVENUES 182 JCTBD Narrative.xlsx Page 4 of 4 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 18231321 313210 SALES TAX - JCTBD (350,000) (500,000) 18231760 317600 VEHICLE FEES - JCTBD (350,000) (500,000) 18236111 361100 INVESTMENT INTEREST - - Total Revenue (700,000) (1,000,000) 18259700 597180 TR TO ROADS 700,000 1,000,000 Total Expenditures 700,000 1,000,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET 185 -FLOOD/STORfvJWATER FUND FINANCIAL SUMMARY -This must present a balanced budget. - Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget Department Request 5,708.00 5,708.00 I certify the Department Request entered into Munis along with the other required documents has been reviewed and ace e y reflect y fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET County Wide Flood / Stormwater Control To provide support for stormwater planning and management efforts county-wide. The Jefferson County Surface Water Management Plan was previously completed by the Public Works Department and adopted by the Board of County Commissioners. The Board directed the Jefferson County Department of Environmental Health to seek ways to fund and implement this plan. Public Works’ projected involvement in FY2026 is limited to a supporting role on the Surface Water Planning Team. FUND/DEPARTMENT:185 -FLOOD/STORMWATER -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. 185 Flood-Storm Water Narrative.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. 185 Flood-Storm Water Narrative.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 18555350 410000 PROFESSIONAL SERVICES 5,708 5,708 Total Expenditures 5,708 5,708 JEFFERSON COUNTY 2026 ANNUAL BUDGET FINANCIAL SUMMARY ~ This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 9,846.00 Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures 9,846.00 Add Total Expenditures -Add Form Total Expenditures 9,846 Estimated Endng Balance I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurate! c m und's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET BrinnonFlood Control This fund was established in the 1990s to promote discussions about options for flood control in the Brinnon community. Through a series of meetings, it was determined that there was little desire in the community to fund a Flood District through property assessments. The fund hassat virtually untouched for the last 25 years and has only a few thousand dollars in fund balance. In more recent years, Jefferson County Environmental Health Department has taken the lead in conducting meetings for flood planning and also purchasing flood-prone properties. To provide assistance with flood control planning and flood hazard mitigation in the Brinnon Flood Control Sub-Zone. Continue to implement opportunities for flood hazard mitigation including acquisition of key properties for floodplain management as willing sellers become interested, and participation in key meetings with stakeholders. This fund is intended to address public health related to flood hazards in the Brinnon area. FUND/DEPARTMENT:186 -BRINNON FLOOD CONTROL -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Budget has been allocated to this fund in FY2026 to cover incidental planning costs. 186 Brinnon Flood Zone Narrative.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. Flood Harzard map of Brinnon. 186 Brinnon Flood Zone Narrative.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 18655330 410000 PROFESSIONAL SERVICES 2,933 2,000 18659453 610000 CAP OUTLAY-PROP ACQUISITION 13,973 7,846 Total Expenditures 16,906 9,846 JEFFERSON COUNTY 2026 ANNUAL BUDGET 787 -QUILCENE FLOOD ZONE FINANCIAL SUMMARY -This must present a balanced budget. - Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget Department Request 5,030.00 5,030.00 5,030 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately r my d's budget request for 2026 Annual Budget Signature o Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Quilcene Flood Control This fund was estblished in the 1990s in an attempt to start to address flood concerns in the area. A Flood Hazard Mitigation Plan was developed in the late 1990s; however, the community expressed little desire to fund a Flood District through property assessments. The fund as used for several years, with small contributions from the County's General Fund to excavate "gravel traps" on the lower river; however by the year 2000, it had become nearly impossible to secure the Army Corps permits to continue this activity. In the meantime Salmon Recovery grants and Departent of Ecology FCAAP grants were secured to fund willing seller property buyouts which the County pursued successfully. By the year 2007, Jefferson County Environmental Health took over this activity and has pursued further buyouts since with small contributions from this fund for grant match. Fund balance has been nearly exhausted by 2026. Public Works also completed a study in the early 2000s to investigate what a levee removal project and Linger Longer Bridge replacement project would looklike. Later, the Hood Canal Salmon Enhancement Group and the Jamestown S'kallam Tribe joined forces to take on this project, which is currently underway in 2025 and 2026. The new bridge will be nearly 1,200 feet long and the river will be relocated to the north of it's current site. To provide for flood control planning and flood hazard mitigation in the Quilcene Flood Control Sub-Zone. Continue to implement opportunities for flood hazard mitigation including acquisition of key properties for floodplain management as willing sellers become interested, and participation in key meetings with stakeholders. This fund addresses public health issues through the mitigation of flood hazards. This fund addresses transportation issues related to roadway flooding and bridge replacement. FUND/DEPARTMENT:187 -QUILCENE FLOOD CONTROL -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Budget has been allocated to this fund in FY2026 to cover incidental planning costs. 187 Quilcene Flood Zone Narrative.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. River relocation underway in 2025 187 Quilcene Flood Zone Narrative.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 18755330 410000 PROFESSIONAL SERVICES 5,522 1,030 18759453 610000 CAP OUTLAY-PROP ACQUISITION - 4,000 Total Expenditures 5,522.00 5,030.00 JEFFERSON COUNTY �_-,--� -- -304 -HJC JU/Vie! FINANCIAL SUMMARY 2026 ANNUAL BUDGET -This must present a balanced budget. - 2026 Annual Budget Department Request 1------------ Estimated Beginning Balance 71,191.00 Budgeted Revenue 2,000.00 Add Total Revenue -Add Form Total Revenue 2.000 Budgeted Expenditures 50,000.00 Add Total Expenditures -Add Form Total Expenditures 50,000 Estimated Endng Balance 23. 191 I certify the Department Request entered into Munis along with the other required do�uments has been reviewed and accurately r my nd's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET HJ Carroll Park JUMP! Payground Both Phase 1 and Phase 2 of the JUMP! Playground are now complete. The mission of the fund and the playground is to provide a state of the art playground that is useful to all children, and draws from a regional audience. The purpose of this fund is to provide for outstanding long term maintenance and upkeep of the Playground. The fund is for long term maintenance, preventative maintenance, maintenance improvement, and minor capital improvements. The fund is not to be used for day to day maintenance such as trash pick-up, cleaning surfaces, minor repair, and weekly inspections. -Serve as a separate and distinct capital fund strictly for the Jefferson Universal Movement Playground, (JUMP!) -Provide for ongoing maintenance of the playground-Workwith partners and volunteers such as the JUMP! Committee and the HJ Carroll Park Caretakers, and the Parks and Rec Advisory Board to reduce maintenacne costs. -Prioritize JUMP! Playground Maintenance to keep the facility in top condition over its lifespan -Prioritize Safety -this is a very high use and active area-Serve the general public and various user groups including schools, summer camps, etc. -Allow birthday parties and other events as long as they do not interfere with use by the general publi FUND/DEPARTMENT:304 -HJC JUMP! -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. JUMP! Is a complicated and expensive playground, likewise maintenance will also be expensive. It is very important that the money in this fund not be re-allocated to other uses either inside Parks and Recreation or outside Parks and Recreation. Maintenance expenditures will include: -Replacement of worn out or damaged equipment. -Annual maintenance tasks such as removing and replacing the shades, pressure washing, replacing wear parts etc. -Repairs to existing equipment including fencing, picnic tables, play equipment, gates etc. -Preventative maintenance such as servicing the water fountain and replenishing the crumb rubber in the safety surfacing. -Replacement of worn signage-Installing minor new features such as signage, benches, minor changes to equipment. Maintenance Expenditures will not include: -Day to day maintenance such as trash, cleaning surfacing, inspections, minor repairs etc 304 HJC JUMP Narrative.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.11 0.00 2025 2026 Expected Projected 99%100% 200 250 73000 91250 250 300 15 18 Performance Explanation Include graph of indicator and attach photos. Number of Volunteer Maintenance Hours Estimated Number of Schools/Camps Etc Using the Playground STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Percent of equipment/playground equipment open and useable Average Daily Playground Visitors Average Annual Playground Visitors 304 HJC JUMP Narrative.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 30433404 334460 DSHS DAN THOMPSON GRANT (515,565) - 30436111 361100 INVESTMENT INTEREST - (2,000) Total Revenue (515,565) (2,000) 30459476 101000 SALARIES & WAGES ND 13,759 - 30459476 200000 PERSONNEL BENEFITS ND 4,056 - 30459476 630000 OTHER IMPROVEMENTS 535,232 50,000 Total Expenditures 553,047 50,000 JEFFERSON COUNTY 401 -SOLID WASTE FINANCIAL SUMMARY Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 ANNUAL BUDGET -This must present a balanced budget. - 2026 Annual Budget Department Request 1,763,827.00 6,574,139.00 6,574,139 6,837,314.00 6,837,314 1,500,652 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurate! ect my f nd's budget request for 2026 Annual Budget Signature of Elected Official/ Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Solid Waste Enterprise Fund Solid Waste Division manages all solid waste activities including waste facilities, transport and disposal contracts, recycling contract, public education program, hazardous (moderate risk) waste collection and disposal, closed landfill monitoring and care, system financial management, and planning. Manage the Solid Waste Enterprise Fund so that financial health, environmental stewardship, and social responsibility goals are on balance with each other. Provide and maintain solid waste services and facilities within regulatory requirements and in accord with the Solid Waste Management plan, protecting health and safety for all County residents. Continue to develop cooperative agreements with other jurisdictions for more cost-effective solid waste programs. Deliver Solid Waste Education services by cooperative agreement with Public Health. Provide capital planning for comprehensive disposal and landfill diversion options with a service horizon of 40 years. FUND/DEPARTMENT:401 SOLID WASTE -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Revisions to the solid waste disposal fees adopted by the Board of County Commissioners that became effective October 3, 2023 began to return fund balances to prudent levels. A new minimum fee did not substantially reduce minimum load self-haul customers and reduce average wait times for all customers as had been expected and the high percentage of this customer group relative to all customers continues to drive costs upward and reduce operational efficiency. A low-income discount program made available on October 3, 2023 continues to gain in use. Urgently needed Capital repairs and equipment replacement at the transfer station were identified in early 2025 and the Board of County Commissioners adopted a $15/ton Capital Surcharge on top of the per ton disposal rate, effective August 1, 2025, to generate funding of the improvements needed for uninterrupted service. The 2026 budget includes a $1,100,000 grant/loan from the Public Works Trust Fund Board for replacement on the facility scales and scalehouse. These scales are over 40 years old and rusted out. Their failure would cause significant interruption to the facility. This grant/loan has yet to be applied for and the exact grant/loan mix is unknown at this time. Jefferson County may be eligible for up to 50% grant based on the PWTFB definition of financially "distressed" county. Any portion of the funding mix that is a loan is likely to be at very low interest over a 20-year repayment horizon, typically 0.5% for distressed counties. Principal on a $1 million loan would therefore be $50,000 per year and interest of less than $5,000 per year. This loan would initially be serviced by the $15/ton capital surcharge which at 25,000 tons per year would generate $375,000 per year in capital funds. The public planning process for the rebuilding or replacement of solid waste facilities continues apace with staff workload and is expected to be completed in 2026. By consensus,the Solid Waste Facility Task Force decided against rebuilding the current facility due to space constraints and selected a County-owned property on the State Route 104 corridor for the future transfer station. Conceptual design work is underway and will be followed with cost estimating and a financing strategy. Staff will begin working with the Solid Waste Advisory Committee on a required update to the Solid Waste Management Plan following completion of the facility replacement planning process. 401 Solid Waste Narrative - Revised.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2023 2024 2025 2026 Actual Actual Current Request 12.87 13.27 13.28 13.49 2023 2024 2025 2026 Actual Actual Forecast Projected Municipal Solid Waste Processed (Tons)23,587 23,725 25,127 25,127 Recyclables Marketed (Tons)3,467 2,750 2,591 3,109 Above 50% Landfill Diversion Rate (Yes/No)Yes Yes Yes Yes Financial Support for Illegal Dumping Cleanup 22,000.00$ 23,000.00$ $ 24,000.00 25,000.00$ Low Income Discount Transactions 123 3,937 4,174 4,591 Number of Employees in Employment Program for Individuals with Intellectual or Developmental Disabilities 4 4 4 - 5 4-5 Meets Operations Fund Balance Benchmark (Yes/No)Yes Yes Yes No Meets Capital Fund Balance Benchmark (Yes/No)No No No No Full Time Employees FTE'sSTAFFING Performance Explanation Include graph of indicator and attach photos. ENVIRONMENTAL STEWARDSHIP FUND HEALTH SOCIAL RESPONSIBILITY PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Expenditures and lost revenue related to the Environmental Stewardship and Social Responsibility elements of the Solid Waste Program have outpaced revenue despite a steady increase in tonnages (revenue). This has led to a forecasted deficit budget and the failure to achieve fund balance benchmarks adopted in 2023. Labor hours allocated to operating the Transfer Station will remain relatively unchanged since 2023. 401 Solid Waste Narrative - Revised.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 40133403 334313 DEPT OF ECOLOGY (35,814) (22,932) 40134170 341076 SALE OF RECYCLABLES (5,000) (635) 40134170 341077 SALE-WHIT GOODS&BATTERIES (500) (738) 40134170 341113 SALE OF RECYCLABLES-SKOOKUM (120,000) (56,247) 40134370 343000 GARBAGE/SOLID WST FEES/CHGS (4,200,592) (4,641,855) 40134370 343002 YARD DEBRIS FEES (180,000) (186,363) 40134370 343003 ENVIRONMENTAL FEE-REFRIG (6,318) (8,798) 40134370 343004 SOLID WASTE LATE CHARGES (500) (802) 40134370 343005 SOLID WASTE MIN CHARGE FEES (1,500) (873) 40134370 343006 COMPOSTING WORKSHOP FEES - (3,000) 40136111 361100 INVESTMENT INTEREST (40,000) (66,396) 40138290 382910 SW REFUSE TAX PAYMENTS (70,000) (79,500) 40139180 391803 PWTF LOAN-SCALE REPLACEMENT - (1,100,000) 40139700 397402 OPER TRF IN-FR SW CLOSURE FD (6,000) (6,000) 40139700 397403 OP TSFR FROM SW EQPT RESERVE (140,000) (400,000) Total Revenue (4,806,224) (6,574,139) 40153700 100500 OVERTIME D 15,605 32,800 40153700 101000 SALARIES & WAGES ND 801,821 842,321 40153700 200000 PERSONNEL BENEFITS ND 381,441 389,321 40153720 101000 SALARIES & WAGES ND 12,052 19,668 40153720 200000 PERSONNEL BENEFITS ND 3,756 8,053 40153730 101000 SALARIES & WAGES ND 6,637 16,592 40153730 200000 PERSONNEL BENEFITS ND 2,258 5,058 40153760 101000 SALARIES & WAGES ND 14,007 5,549 40153760 200000 PERSONNEL BENEFITS ND 4,555 1,691 40159437 101000 SALARIES & WAGES ND 18,411 40,864 40159437 200000 PERSONNEL BENEFITS ND 6,407 13,154 Total Salaries & Benefits 1,266,950 1,375,071 40153700 310000 OFFICE AND OPERATING SUPPLIES 14,947 31,340 40153700 310500 INTERFUND SUPPLIES 2,058 2,500 40153700 320000 FUEL CONSUMED 1,500 1,500 40153700 360000 SMALL TOOLS & MINOR EQUIPMENT 3,000 3,000 40153700 410000 PROFESSIONAL SERVICES 50,000 85,650 40153700 410103 PROF SERVICES - LONG HAUL 2,011,572 2,115,191 40153700 410500 INTERFUND PROFESSIONAL SVCS 80,000 80,000 40153700 420000 COMMUNICATIONS 15,755 5,464 40153700 420500 INTERFUND COMMUNICATIONS 1,095 1,650 40153700 430000 TRAVEL 1,500 1,500 40153700 440000 ADVERTISING 2,500 2,500 40153700 450000 RENTS & LEASES 56,858 56,858 40153700 450500 INTERFUND RENTS & LEASES 336,033 352,355 40153700 460000 INSURANCE 60,000 100,000 40153700 470100 UTILITIES 20,577 20,577 40153700 480000 REPAIR & MAINTENANCE 49,433 49,433 40153700 480500 INTERFUND REPAIR & MAINT 1,465 1,465 40153700 495000 CITY YARD WASTE FEES 150,000 150,000 40153700 499999 MISCELLANEOUS 80,000 80,000 40153720 310000 OFFICE AND OPERATING SUPPLIES 9,221 - 40153720 410500 INTERFUND PROFESSIONAL SVCS 50,012 23,170 40153720 440000 ADVERTISING 10,000 - 40153730 360000 SMALL TOOLS & MINOR EQUIPMENT 1,500 1,500 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 40153730 410000 PROFESSIONAL SERVICES 120,000 120,000 40153730 440000 ADVERTISING 2,500 3,000 40153730 450000 RENTS & LEASES - 1,000 40153730 470100 UTILITIES - 3,000 40153730 480000 REPAIR & MAINTENANCE 1,050 1,050 40153730 499999 MISCELLANEOUS 2,625 2,500 40153760 410000 PROFESSIONAL SERVICES 615,383 151,920 40153760 440000 ADVERTISING 1,500 1,500 40153760 470100 UTILITIES 1,500 1,500 40153760 480000 REPAIR & MAINTENANCE 20,000 20,000 40153760 499999 RECYCLING MISCELLANEOUS - 1,449 40158290 582900 IMMATERIAL FIDUCIARY RM 70,000 79,500 40159437 410000 PROFESSIONAL SERVICES 100,000 100,000 40159437 620000 BUILDINGS & STRUCTURES 25,000 150,000 40159437 630000 OTHER IMPROVEMENTS - 1,250,000 40159437 640000 CAPITAL OUTLAY-EQUIPMENT 15,000 - 40159700 597127 TR TO HEALTH DEPARTMENT 24,540 25,000 40159700 597403 TR TO SW EQUIPT RESERVE FUND - 374,132 40159701 597404 TR TO YARD WASTE EDUCATION 7,500 11,039 Total Other Expenditures 4,015,624 5,462,243 Total Expenditures 5,282,574 6,837,314 JEFFERSON COUNTY 2026 ANNUAL BUDGET 402 SOLID WASTE POST CLOSURE 2026 Annual Budget FINANCIAL SUMMARY ~ This must present a balanced budget.~ Department Request Estimated Beginning Balance 12,484.00 Budgeted Revenue 200.00 Add Total Revenue -Add Form Total Revenue 200 Budgeted Expenditures 6,000.00 Add Total Expenditures -Add Form Total Expenditures 6,000 Estimated Endng Balance 6,684 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurate! ct my fund's budget request for 2026 Annual Budget Signa ure of Elected Official / Department Head ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 40236111 361100 INVESTMENT INTEREST (100) (200) Total Revenue (100) (200) 40259700 597401 TRANSFER TO SOLID WASTE FUND 6,000 6,000 Total Expenditures 6,000 6,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET 403 -SOLID WASTE EQU/P/VlENT RESERVE FINANCIAL SUMMARY -This must present a balanced budget. - 2026 Annual Budget Department Request ---------- Estimated Beginning Balance 454,701.00 Budgeted Revenue 384,132.00 Add Total Revenue -Add Form Total Revenue 384,132 Budgeted Expenditures 400,000.00 Add Total Expenditures -Add Form Total Expenditures 400,000 Estimated Endng Balance 438,833 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget S1 ature of Elected Official/ Department Head Date 7 J ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 40336111 361100 INVESTMENT INTEREST (30,000) (10,000) 40339700 397401 TR FROM SW-PW SOLID WASTE - (374,132) Total Revenue (30,000) (384,132) 40359700 597401 TRANSFER TO SOLID WASTE FUND 140,000 400,000 Total Expenditures 140,000 400,000 JEFFERSON COUNTY 2026 ANNUAL BUDGET 404 -YARD WASTE EDUCATION FINANCIAL SUMMARY ~ This must present a balanced budget.~ 2026 Annual Budget Department Request Estimated Beginning Balance 5,381.00 Budgeted Revenue 11,139.00 Add Total Revenue -Add Form Total Revenue 11,139 Budgeted Expenditures 7,500.00 Add Total Expenditures -Add Form Total Expenditures 7,500 Estimated Endng Balance 9,020 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurat u..Hi>fl1"�r y fund's budget request for 2026 Annual Budget Signature of Elected Official / Department Head Date BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Yard Waste Education Funding for Yard Waste Education comes from an ILA with the City of Port Townsend which provides 5% set-aside of all yard waste fees, net of tax, collected at the County’s Transfer Station for the education of Port Townsend and County residences and businesses. This fund, capped at $10k/year is used to promote disposal alternatives to landfilling organics including yard wastes at the Port Townsend composting center and food wastes through back yard composting. Continue to promote and provide yard debris disposal at the City’s bio-solids compost facility and through education about on-site yard debris management and composting. Continue to collaborate with the City of Port Townsend in delivering on-site yard debris management education to City and County residents. Continue to engage the Solid Waste Advisory Committee on the scope and planning for future education program in accordance with the Solid Waste Management Plan FUND/DEPARTMENT:404 YARD WASTE EDUCATION / PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. Collaboration with the City of Port Townsend and other partner agencies has created a series of educational opportunities for County residents to manage yard and food waste debris on-site rather than using the City/County managed disposal site. This is in accordance with the Solid Waste Management Plan and has decreased operating costs for both the City and County effecting a reduction in vehicle trips thereby reducing vehicle emissions. 404 Yard Waste Education Narrative.xlsx Page 2 of 4 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.00 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. 404 Yard Waste Education Narrative.xlsx Page 3 of 4 9/29/2025 2026 BUDGET 404 Yard Waste Education Narrative.xlsx Page 4 of 4 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 40436111 361100 INVESTMENT INTEREST (50) (100) 40439700 397401 TRANSFER FROM SW (7,500) (11,039) Total Revenue (7,550) (11,139) 40453720 310000 OFFICE AND OPERATING SUPPLIES 7,500 7,500 40453720 410500 INTERFUND PROF SERVICES 7,500 - Total Expenditures 15,000 7,500 JEFFERSON COUNTY 2026 ANNUAL BUDGET 405 -PHUGA SEWER CAPITAL FUND FINANCIAL SUMMARY -This must present a balanced budget. - Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 Annual Budget Department Request 2,074,552.00 3,544,975.00 3,544,975 4,751,715.00 4,751,715 867,812 I certify the Departm t Request entered into Munis along with the other required documents has been reviewed and accurate! ect m fund's budget request for 2026 Annual Budget BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET Port Hadlock Urban Growth Area (PHUGA)Sewer Construction The mission of the Port Hadlock/Irondale Urban Growth Area (PHUGA) Sewer Fund is to design and construct a public sewer system in the PHUGA in order to meet Growth Management Act (GMA) requirements which require urban levels of service including sewer. A sewer system will allow urban zoning to take effect, which will create opportunity for economic growth while treating wastewater in an environmentally responsible manner. The goals and objectives for 2026 are to continue to install side sewer, which include on-site grinder pumps and low pressure sewer collection lines. FUND/DEPARTMENT:405 PHUGA SEWER CONSTRUCTION -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. The project was awarded $20,175,000 million in 2021 by the Washington state legislature and administered by Department of Commerce. $5,500,000 in US Environmental Protection Agency (EPA) funding has been awarded through the Community Projects efforts of our federal legislators. $6,667,000 (of which $5,000,00 is grant) has been awarded from the WA Department of Ecology Water Quality Combined Financial Assistance (State Revolving Fund (SRF) loan and forgivable loan and Centennial Grant). The County is using $3,400,000 of its American Rescue Plan Act (ARPA) money for the project as well. Managing all of these funding sources is a complex puzzle requiring experienced staff. The project is fully funded with the only question being how many connections to existing homes/businesses can be made before the funding is fully exhausted. 405 Sewer Construction Narrative.xlsx Page 2 of 7 9/30/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 4.85 2.28 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. By the end of 2025 the following will be completefor the Port Hadlock Urban Growth Area (PHUGA) Sewer System Installation of approximately5 miles of low pressure sewer collection lines in the Phase I "core area". Construction and start-up of the PHUGA Water Reclamation Facility Connection of approximately 58 properties to the PHUGA low pressure sewer collection 405 Sewer Construction Narrative.xlsx Page 3 of 7 9/30/2025 2026 BUDGET 405 Sewer Construction Narrative.xlsx Page 4 of 7 9/30/2025 2026 BUDGET 405 Sewer Construction Narrative.xlsx Page 5 of 7 9/30/2025 2026 BUDGET 405 Sewer Construction Narrative.xlsx Page 6 of 7 9/30/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 40533321 333210 ARPA SLFRF DOC-BARS 3332100 (9,110,213) (809,000) 40533366 333660 EPA/ECOLOGY GRANT-BARS 3336600 (345,225) (1,447,225) 40533403 334103 PH SEWER CONST DOE GRANT (5,716,502) (701,000) 40536111 361100 INVESTMENT INTEREST (30,000) (24,000) 40539700 397123 TRANSFER IN-ARPA (123)(274,826) (238,750) 40539700 397306 TR FROM PUBLIC INFRASTRUCTURE (325,000) (325,000) Total Revenue (15,801,766) (3,544,975) 40553500 101000 SALARIES & WAGES ND 137,770 - 40553500 200000 PERSONNEL BENEFITS ND 49,581 - 40559435 100500 OVERTIME D - 7,313 40559435 101000 SALARIES & WAGES ND 321,462 211,274 40559435 200000 PERSONNEL BENEFITS ND 115,689 80,867 Total Salaries & Benefits 624,502 299,454 40553500 310000 OFFICE AND OPERATING SUPPLIES 1,500 - 40553500 420000 COMMUINICATIONS 2,500 - 40553500 420500 INTERFUND COMMUNICATIONS 1,823 - 40553500 430000 TRAVEL 1,000 - 40553500 440000 ADVERTISING 2,500 - 40553500 450500 INTERFUND RENTS & LEASES 32,694 - 40553500 470100 UTILITIES 2,500 - 40553500 499999 MISCELLANEOUS 8,496 - 40559135 710000 DEBT SERVICE PRINCIPAL-SEWER 141,705 144,720 40559135 780055 DEBT REPYMNT PRIN-PWTF LOAN 57,798 57,799 40559235 780060 GAN LOC REPAYMENT 3,000,000 2,000,000 40559235 830060 GAN LOC INTEREST 50,000 - 40559235 830300 INTEREST 2011 LTGO BOND-SEWER 20,348 20,674 40559235 830400 INTEREST - PWTF LOAN 6,358 6,069 40559235 830405 GAN ADMIN COST - 157,499 40559435 310000 OFFICE AND OPERATING SUPPLIES - 5,000 40559435 410000 PROFESSIONAL SVC-CONSTRUCTION 619,475 220,500 40559435 420000 COMMUINICATIONS - 2,000 40559435 440000 ADVERTISING 1,725 2,000 40559435 450000 RENTS & LEASES - 10,000 40559435 450500 INTERFUND RENTS &LEASES - 25,000 40559435 499999 MISCELLANEOUS 50,000 50,000 40559435 630000 IMPROVEMENTS O/T BUILDINGS 10,613,801 1,736,000 40559435 640000 CAPITAL OUTLAY-EQUIPMENT 325,000 15,000 Total Other Expenditures 14,939,223 4,452,261 Total Expenditures 15,563,725 4,751,715 JEFFERSON COUNTY 2026 ANNUAL BUDGET 406 -PHUGA SEWER OPERATIONS FUND 2026 Annual Budget FINANCIAL SUMMARY -This must present a balanced budget. -Department Request I---___;:_ ______ _ Estimated Beginning Balance 321,871.00 Budgeted Revenue 381,610.00 Add Total Revenue -Add Form Total Revenue 381,610 Budgeted Expenditures 456,964.00 Add Total Expenditures -Add Form Total Expenditures 456,964 Estimated Endng Balance 246,517 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurat e my fund's budget request for 2026 Annual Budget Signature of Elected Official/ Department Head BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET PHUGA Sewer Operations -a colloborative program with Jefferson County Public Utility District #1 (PUD #1) The Port Hadlock Urban Growth Area (PHUGA) sewer system is a new sewer system. The PHUGA's mission is to provide reliable service at the lowest responsible rates, while continuing to collaborate with our community partners. Keep it Fresh! Operate the PHUGA Sewer in accordance with Department of Ecology (DOE) permit requirementsMonitor operations and maintenance cost and compare with cost projections. Monitor sewer revenues and compare with revenue projections.Monitor low-income rate subscription program and compare with earlier projections. Add new sewer customers, working with the PUD for customer accounts. FUND/DEPARTMENT: 406 PHUGA SEWER OPERATIONS -PUBLIC WORKS 2026 Budget 2026 OPERATING BUDGET ESTIMATE Initial Year Annual O&M (parts, chemicals, lab supplies, etc.) - JPUD 122,019.54$ Administration, O&M and Account Billing - JPUD 119,850.00$ JCPW Staff Labor 35,552.00$ Professional Services - JCPW 68,743.00$ Small Tools and Minor Equipment - JCPW 6,500.00$ Insurance - JCPW 25,000.00$ Utilities at the PHUGA WRF - JCPW 40,800.00$ Repair & Maintenance (mowing rapid infiltration facility and landscaping) - JCPW 9,000.00$ Misc. (Annual permits and certifications, sludge hauling and biosolid fees) - JCPW 29,500.00$ Estimated Operating Budget/Year $456,964.54 Estimate Revenue ($381,610.10) Subsidy Required/Year $75,354.44 SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. 100% 2026 Operations and Maintenance Budget (Initial Year) For the initial year (2026), and undetermined years to come, the county will need to pay a subsidy (difference in revenue to expenditures) for the operations and maintenance of the PHUGA sewer system. 406 Sewer Operations Fund Narrative.xlsx Page 2 of 3 9/30/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 0.00 0.21 2025 2026 Expected Projected Performance Explanation Include graph of indicator and attach photos. STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. As this is a brand new sewer utility in Port Hadlock Urban Growth Area (PHUGA) there are not previous year comparisions. The first full year of operations and maintenance will be 2026. 406 Sewer Operations Fund Narrative.xlsx Page 3 of 3 9/30/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 40634350 343501 SEWER SERVICE CHARGES (PUD)- (301,610) 40639700 397123 TRANSFER IN-ARPA (123)- (80,000) Total Revenue (381,610) 40653500 101000 SALARIES & WAGES - 28,241 40653500 200000 PERSONNEL BENEFITS - 7,311 Total Salaries & Benefits 35,552 40653500 360000 SMALL TOOLS & MINOR EQUIPMENT - 6,500 40653500 410000 PROFESSIONAL SERVICES - 68,743 40653500 410055 INTERGOVERNMENTAL PROF SVC-PUD - 241,869 40653500 460000 INSURANCE - 25,000 40653500 470100 UTILITIES - 40,800 40653500 480000 REPAIR & MAINTENANCE - 9,000 40653500 499999 MISCELLANEOUS - 29,500 Total Other Expenditures 421,412 Total Expenditures 456,964 JEFFERSON COUNTY 501 -ER & R FINANCIAL SUMMARY Estimated Beginning Balance Budgeted Revenue Add Total Revenue -Add Form Total Revenue Budgeted Expenditures Add Total Expenditures -Add Form Total Expenditures Estimated Endng Balance 2026 ANNUAL BUDGET -This must present a balanced budget. - 2026 Annual Budget Department Request 2,532,881.00 3,710,000.00 3,710,000 3,660,427.00 3,660,427 2,582,454 I certify the Department Request entered into Munis along with the other required documents has been reviewed and accurately reflect my fund's budget request for 2026 Annual Budget of Elected Official / Department Head BUDGET / PROGRAM Fund/Program Description RCWs MISSION STATEMENT GOALS & OBJECTIVES 2026 BUDGET The Fleet Services Division of the Department of Public Works manages the Equipment Rental and Revolving Fund in accordance withRCW 36.33A 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 ER&R Fund To purchase, maintain and repair the county’s fleet of vehicles and equipment and supporting and ancillary facilities, all with the goal of supporting other Cunty departments in their respective missions. The Division provides these services in its shop and at remote locations for light vehicles, heavy vehicles, trailers, non-road equipment, attachments and accessories. Maintain approximately 250 vehicle/equipment assets and three fuel sites. Replace several JCSO patrol cars, acquire a Juvenile Services car, and replace a specialize brush cutter for the Road Mainteanance division.Provide approrpriate inventory levels of Roads materials including chip seal emulsion, chip seal rock, pit materials, road salt/sand, and culverts. Supply reliable sources of gasoline and diesel. Maintain/replace pumps, fuel software, and underground tanks.Continue to provide staff development and training. Maintain facilities and equipment needed to provide these services. Work with Central Services to develop a short and long-range plan for facility (shop) maintenance.Develop plans/budget for shop remodel to house the Road Crew. Continue to participate with other County leaders in the possible transition from the CAMS financial system to MUNIS and/or other integrated Fleet software. FUND/DEPARTMENT:501 ER&R -PUBLIC WORKS 2026 Budget SUMMARY Key Funding and Expenditure Challenges Instructions: Include non- discretionary, discretionary explanations, law requirements that impact budget, revenue, and other challenges. Include graphs to tell the story. County fleetsacross the industry are facing unprecedented pressures resulting from runaway inflation outpacing rental revenues collected forparts and replacements. The example below is illustrative of this problem. To respond, vehicle/equipment service life must been extended to allow replacement funds to start to "catch up"; however, this has an impact on fleet reliability and department budgets. Another challenge for Jefferson County is aging facilities that need significant investment or replacement. Examples include the shop building roof and underground fuel tanks. Since the only revenue source for the Fleet program is vehicle rents and fuel charges, it is a significant challenge to include these liabilities into the ER&R charges and keep rents affordable for departments. The County needs to find other revenue sources to cover these expenditures. Staffing remains a challenge in Jefferson County, which is lucky to have the people it does. Skilled mechanics are not easily found in a small community with a predominantly retirement demographic. Finally, any small fleet program will struggle with problems that are reduced in larger fleets through economies of scale. Staffing is small so a single unfilled position can have a major impact on service delivery. Overhead costs for software, financial management, and overhead items can only be stread through a small fleet of assets which puts pressure on the rental rates. 501 ER&R Narrative.xlsx Page 2 of 3 9/29/2025 2026 BUDGET 2025 2026 Current Request Full Time Employees FTEs 8.22 6.36 2025 2026 Expected Projected STAFFING PERFORMANCE INDICATORS Include statistical information or graph accomplishments. Performance Explanation Include graph of indicator and attach photos. 501 ER&R Narrative.xlsx Page 3 of 3 9/29/2025 ORG OBJECT DESCRITPION ROLLUP 2025 REVISED BUDGET including 2025- Q1 & Q2 Appropriation 2026 DEPARTMENT REQUEST 50134450 344002 EXTERNAL FUEL SALES (58,000) (55,000) 50134820 348053 PIT SALES (150,000) (75,000) 50134830 348054 MECHANICAL SHOP (18,000) (15,000) 50134840 348055 STORE SALES (7,000) (5,000) 50134840 348056 ASPHALT EMULSION SALES (425,000) (450,000) 50134850 348057 FUEL SALES (16,000) (10,000) 50134865 348058 INTERFUND EQUIP/VEHICL LEASES (897,036) (900,000) 50134865 348059 EQUIP RENTAL - ROADS (1,697,712) (1,900,000) 50134865 348062 EQUIP RENTAL - SOLID WASTE (241,464) (225,000) 50136111 361100 INVESTMENT INTEREST - (50,000) 50139510 395001 SURPLUS EQUIP SALE PROCEEDS (75,000) (25,000) 50139510 395002 FIXED ASSETS SALE PROCEEDS (400,000) - Total Revenue (3,985,212) (3,710,000) 50154800 100500 OVERTIME D 11,900 7,762 50154800 100700 LONGEVITY ND 1,600 - 50154800 101000 SALARIES & WAGES ND 514,258 492,593 50154800 200000 PERSONNEL BENEFITS ND 224,007 205,672 50154820 101000 SALARIES & WAGES ND 10,000 - 50154820 200000 PERSONNEL BENEFITS ND 3,000 - 50154850 101000 SALARIES & WAGES ND 10,000 - 50154850 200000 PERSONNEL BENEFITS ND 3,000 - Total Salaries & Benefits 777,765 706,027 50154800 310000 OFFICE AND OPERATING SUPPLIES 30,000 40,000 50154800 320000 FUEL CONSUMED 38,000 40,000 50154800 340061 INVENTORY OR RESALE ITEM 100,000 150,000 50154800 360000 SMALL TOOLS & MINOR EQUIPMENT 15,000 20,000 50154800 410000 PROFESSIONAL SERVICES 1,000 1,500 50154800 410500 INTERFUND PROF SERVICES 10,000 20,000 50154800 420000 COMMUNICATIONS 4,500 5,000 50154800 420500 INTERFUND COMMUNICATIONS 2,200 2,000 50154800 430000 TRAVEL 2,500 2,500 50154800 440000 ADVERTISING - 1,000 50154800 450000 RENTS & LEASES 8,000 10,000 50154800 450500 INTERFUND RENTS &LEASES 40,600 53,900 50154800 460000 INSURANCE 100,000 125,000 50154800 470100 UTILITIES 34,000 40,000 50154800 480000 REPAIR & MAINTENANCE 350,000 400,000 50154800 499999 MISCELLANEOUS 25,000 25,000 50154820 340061 INVENTORY OR RESALE ITEM 550,000 525,000 50154820 499999 MISCELLANEOUS 4,000 2,000 50154850 320000 FUEL CONSUMED 22,000 22,000 50154850 340061 INVENTORY OR RESALE ITEM 500,000 500,000 50154850 420000 COMMUINICATIONS 1,000 1,000 50154850 460000 INSURANCE 3,000 8,000 50154850 470100 UTILITIES 500 500 50154850 480000 REPAIR & MAINTENANCE 4,000 5,000 50154850 499999 MISCELLANEOUS 4,000 5,000 50159448 620000 BUILDINGS & STRUCTURES - 50,000 50159448 640000 CAPITAL OUTLAY-EQUIPMENT 1,342,920 900,000 Total Other Expenditures 3,192,220 2,954,400 Total Expenditures 3,969,985 3,660,427