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HomeMy WebLinkAboutHearing Notice 2026 Annual Budget JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS CONSENT AGENDA REQUEST TO: Board of County Commissioners FROM: Judy Shepherd, Finance Director DATE: December 8,2025 RE: APPROVAL of HEARING NOTICE re: December 22, 2025 Public Hearing on and Adoption of the Final Jefferson County 2026 Annual Budget STATEMENT OF ISSUE: On December 22, 2025,the Board is scheduled to hold a Public Hearing on the proposed Jefferson County 2026 Annual Budget, deliberate on the proposed budget, and approve a 2026 Annual Budget. This request is to approve the attached public notice for the hearing scheduled for December 22, 2025, at 10:30 AM. ANALYSIS: Attached is the 2026 Budget Message from the County Administrator and Finance Director. The Budget Message includes a summary of the proposed budget by topic and by department, including highlights and focus points. The detailed budget is accessible from the webpage of the Jefferson County Auditor. The proposed Adopting Resolution will be available on Wednesday, December 10, the same day as the legal notice, if approved, is published in the newspaper of record. FISCAL IMPACT: As proposed,the Final Jefferson County 2026 Annual Budget is balanced using 2027 revenues and fund balance where necessary. Wages and salary adjustments are consistent with adopted collective bargaining agreements and with budget goals established by the Board at the initiation of the 2026 budget process. RECOMMENDATION: Approve the proposed Legal Notice for publication December 10. •,•1 14 ri�I I� 12/5/25 J• h D. Peters, County Administrator Date Please publish 2 times: December 8 and 15, 2025 Contact Person: Adiel McKnight Bill to: Jefferson County Commissioners P.O. Box 1220 Port Townsend, WA 98368 NOTICE OF PUBLIC HEARING 2026 Annual Budget NOTICE IS HEREBY GIVEN that a public hearing has been set by the Jefferson County Board of Commissioners for MONDAY, December 22, 2025 at 10:30 a.m. in the Commissioners' Chambers, County Courthouse, 1820 Jefferson Street, Port Townsend, WA 98368. Notice of said public hearing is to be published in the official newspaper of Jefferson County. Following department budget presentations to the Board of County Commissioners, the County Administrator has prepared a Recommended for 2026 Annual Budget incorporating Board decisions/guidance for review. To view documents on the County website click: www.co.jefferson.wa.us—Services—Laserfiche Web Portal (username and password is: public)—Board of Commissioners—BOCC Agenda Packets —2025 Weekly Agenda Items— 12 December 2025 - 122225 —HEARING re 2026 Budget You are welcome to participate in this hearing. You will need to join the meeting by 10:30 a.m. using the following methods: VIRTUALLY: Via the following Zoom, link: https://zoom.us/j/93777841705, PHONE: Dial 1-253-215-8782 and enter access code: 937-7784- 1705# and press *9 to "raise your hand"to be called upon. Access for the hearing impaired can be accommodated using Washington Relay Service at 1-800-833-6384,or IN-PERSON: In the BOCC Chambers. If you experience difficulties joining the meeting or viewing documents please call 360- 385-9100 to report any issues. In addition, written testimony is also invited beginning on December 8, 2025 and ending at the end of the Public Hearing, unless extended by the Board of County Commissioners. Written public testimony may be submitted by Email to:jeffbocc@co.jefferson.wa.us You may view testimony received by clicking here: www.co.jefferson.wa.us—Services—Laserfiche Web Portal (username and password is: public)—Board of Commissioners—BOCC Agenda Packets—2025 Weekly Agenda Items— 12 December 2025 - 122225 —HEARING re 2026 Budget You can also Mail your testimony to: Jefferson County Commissioners' Office; P.O. Box 1220, Port Townsend, WA 98368. Written testimony must be received by the Board of County Commissioners by the end of the hearing testimony period. Signed this 8th day of December, 2025 JEFFERSON COUNTY BOARD OF COMMISSIONERS /S/Heidi Eisenhour, Chair co.jefferson.wa.us (360) 385-9100 jdpeters@co.jefferson.wa.us County Administrator Josh D. Peters, AICP 1820 Jefferson St PO Box 1220 Port Townsend, WA 98368 December 8, 2025 2026 Budget Message from County Administrator and Finance Director We are pleased to present the proposed Jefferson County 2026 budget to the Board of County Commissioners (BoCC). The budget has been developed as an annual budget since repealing the biennium budget ordinance language earlier this year. The County’s fiscal period is January to December. The budget has been developed in a clear, transparent process as outlined below: • July 21, 2025 Res 48-0721-25R Establish Goals, Objectives for Budget Preparation • Aug. 1, 2025 County Auditor Budget Call • Sept. 2, 2025 Department Budget Requests due to the County Auditor • Oct. 13, 20, 21 Budget Presentations to the BoCC • Oct. 27, 2025 Res 72-1027-25R Temporary Hiring Freeze • Nov. 3, 10, 17 ,24, Dec. 1 Recommended Budget Workshops with the BoCC • Dec. 8, 2025 2026 Recommended Budget – Hearing Notice • Dec. 15, 2025 Recommended Budget Workshop with the BoCC • Dec. 22, 2025 Budget Adoption In addition, there were three General Fund (GF) Collaboration Meetings for the General Fund Departments. This afforded the GF Departments an opportunity to openly discuss their budget challenges. These meetings were held in August, September, and October. The BoCC will hold a public hearing on December 22, 2025 and is scheduled to take final action adopting the budget following the hearing. Overview A budget goal by the BoCC provided direction to “maintain what we have.” 2026 Departmental Budgets within the General Fund had the following guidelines: • Departments will identify non-discretionary expenditures and request additions to their budgets for any non-discretionary expenditures using the General Fund Add Request Form. • Discretionary expenditures shall have no increase, and departments are encouraged to reduce these 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. 2 • Capital Expenditure limit will be set at $10,000; expenditures over this amount will have an approval process. Other Funds with a history of receiving General Fund transfers had the task to start with a zero-budget transfer from the General Fund and submit a request for transfer in accordance with the General Fund Financial Assistance Policy. The County’s revenue and expenditure budgets for 2026 are as follows: Revenues Expenditures General Fund $ 28,474,383 $ 29,627,938 Other Funds $ 57,681,508 $ 66,395,199 This budget also allowed the BoCC to approve several important enhancements to department budgets and other funds, totaling $2,412,015. Expenditures General Fund $ 667,376 Other Funds $ 1,744,369 3 Expenditure details are shown below: Recommended DESCRIPTION GENERAL FUND DEPARTMENTS: 010 ASSESSOR (AS) 5,000 Postage increase, West End travel 021 ELECTIONS (EL) 95,355 Costs are reimbursable for elections. Travel, dues & subscription, ES&S license, printing, software, postage & office supplies, election coordinator training & clerk hire. 063 PLANNING COMMISSION (PC) 15,473 Salaries for clerk & .07 DCD staff, advertising 065 HUMAN RESOURCES (HR) 25,810 HR professional services, subscription services, supplies 080 DISTRICT COURT (DC) 9,850 ND- yearly increase subscription 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 Case Management Software service contract increase 151 CORONER 16,250 Increase in Coroner to .50 FTE and PAO Admin Staff 180 SHERIFF (SH) 406,989 OT, Vehicles, Uniforms, contracted services 240 SUPERIOR COURT (SC) 15,571 Interpreter & dues, subscriptions 245 THERAPEUTIC CASE CT MGMT (TC) 6,000 For Transitional Housing 250 TREASURER (TR) 8,928 Non-Discretionary - investment, debt & property tax software annual maintenance increase Other Funds: 105 AUDITOR'S O&M 36,139 10% recommended fund balance 108 WSU Coop Ext 215,000 Salaries & benefits, basic operating costs, programs 127 Public Health 100,000 Insurance Cost Assistance 140 Law Library 6,000 To align actual cost for capital spending 143 Community Development 637,500 Salaries & benefits, interfund and rents/leases 174 Parks & Recreation 750,000 Salaries & benefits, interfund and rents/leases Other enhancements included improved compensation and benefits for all seven bargaining units as were negotiated in prior years. Bargaining unit contracts can be reviewed on the Jefferson County website. 4 Significant Changes and Challenges Due to a 2026 Preliminary budget with enhancement requests from departments and funds that resulted in a $5.2 million deficit, we worked through a process to reduce the budget expenditures 12 percent. Targets were provided to General Fund departments to reduce expenditures. Various options were considered, including reducing staff and hours of operation. Reliance on the General Fund by other funds was drastically reduced. Most GF departments rose to the task and were able to reduce their budget for a total of $2.8 million, which included some reduction of staff. The County depends on mainly two sources of revenue: property taxes and sales taxes. Additional revenue analysis was reviewed late in the process by our Treasurer, Stacie Prada. There were some additional revenues based on additional months of trend data. The increased revenues assisted in reducing the deficit. The 2026 budget proposal incorporates a suggestion by the Department of Public Works to de-couple the Road Fund from the General Fund. In previous years, money has been diverted from the from the Road Fund to the General Fund and then transferred to the Sheriff’s Office for traffic law enforcement. There is a diversion of this nature done in 18 counties of 39 counties, at last count, including Jefferson. However, General Fund money has also been transferred to the Road Fund as a way of mitigating the impact of the pattern of federal Secure Rural Schools (SRS) funding decreases while Payment in Lieu of Taxes (PILT) funding increased. The proposal for 2026 is to neither divert money from the Road Fund to the General Fund nor transfer General Fund money (i.e., PILT) to the Road Fund. This change does not affect the Sheriff’s Office budget. In 2026, there would be a net gain to the General Fund from this action; however, there are efficiency benefits to Public Works and the Sheriff’s Office from no longer needed to track use of Road Diversion to fulfill County Road Administration Board requirements. In 2024, the BoCC formed the Transportation Benefit District (TBD) to counter the rising costs of materials and equipment the Road Fund has experienced that directly impacted maintaining our 400 plus miles of roads. In 2025, the approval of a councilmanic measure to increase vehicle tabs by $20 and one-tenth of one percent sales tax provided funding diversity for the Roads program. A second measure, approved in November 2025 by the voters of unincorporated Jefferson County, will increase sales tax by an additional two-tenths of one percent sales tax beginning April 2026. There are eight law and justice departments in the General Fund that have mandated laws by the Washington State Legislature with little funding support from the state. This results in the County shouldering the burden of compliance. Two additional measures approved by the BoCC and in the 2026 budget proposal relate to the law and justice departments: 1) moving $150,000 of opioid settlement funds to the General Fund for opioid abatement activities performed by these departments with the possibility of more funds in the future; 2) additional public safety tax of one-tenth of one percent to directly impact sheriff and public defense. Public defense case count reduction per attorney as mandated by WA State Legislature is still up in the air, however, public defense providers are already ramping up to be in compliance by the deadline. There is an outstanding lawsuit that may possibly impact this, but its outcome is unknown at this time. 5 General Fund Budget Projection and Outlook The County shows a five-year projection model to anticipate General Fund cash balance and reserves. The County endeavors to maintain a 15% reserve of total expenditures. 2026 2027 2028 2029 2030 Recommended Budget Projection Beginning Fund Balance 2,818,160 2,711,441 1,878,399 1,327,465 1,067,269 REVENUES 28,474,383 29,043,871 29,624,748 30,217,243 30,821,588 EXPENDITURES: 29,581,102 29,876,913 30,175,682 30,477,439 30,782,213 Carryover Projection 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Ending Fund Balance 2,711,441 1,878,399 1,327,465 1,067,269 1,106,643 Budget Over (Short) (1,106,719) (833,042) (550,934) (260,196) 39,375 Recommended Reserve: 15% of Expenditures 4,437,165 4,481,537 4,526,352 4,571,616 4,617,332 As this projection model shows, there will be more to do to stabilize the General Fund. To stabilize the fund, we will need to focus on reclaiming the reserve. The reserve level at 15% of expenditures will show restored financial health. The “carryover projection” becomes a critical component of this model. Carryover is defined as additional revenues over budget and underspent expenditures. However, when expenditures are reduced as they have been in 2026, the carryover projection is threatened. Grant revenue is a key component in diversifying funding for services the General Fund provides and the County hopes to leverage in 2026. In order to do this, Finance Director Judy Shepherd will be working on a financial plan during the first quarter of 2026. The goal of planning is to restore the health of the fund that will provide the County leadership tools on how to a) utilize revenues to their fullest capacity to offset growing expenditures, and b) further reduce expenditures. Rising taxes and inflation continue to be a challenge, and economic indicators are suggestive of a recession. After a surge in the first two quarters of 2025, consumer spending and disposable income are expected to continue to decline through 2026 and spill over into 2027. 6 2025 Highlights Public Works Highlights Jefferson County completed construction of the $15 million Port Hadlock Wastewater Treatment Plant in 2025, which began operating in September. By year’s end, approximately 55 of the largest commercial and multi-family housing water users in the Urban Growth Area will be connected. Work will continue in 2026 connecting more users in the Urban Growth Area (UGA) using Environmental Protection Agency (EPA) funding obtained working with Senator Murray and past Congressman Kilmer. This long-awaited trail extension puts the dream of connecting the Port Hadlock Tri-Area to Port Townsend with a non-motorized corridor within reach. Construction of a major extension of the Olympic Discovery Trail from the Four Corners area to Anderson Lake State Park began in 2025 and is ongoing. This $5 million project is over 3 miles long and is funded by a combination state and federal grants. The Jefferson Universal Movement Playground (JUMP) Phase 2 project at HJ Carroll Park was completed this summer which added equipment for the youngest users and shade tarps to some areas of the playground. This roughly $400,000 construction project was funded by the DSHS Dan Thompson Grant and has been a welcome addition to the JUMP facility. In late 2024, the Upper Hoh Road was washed out by floods on the Hoh. The County worked for several months with its state legislative representatives which resulted in a meeting with the Governor’s office. Governor Bob Ferguson stepped in and provided $600,000 for repairs matched by $21,000 from private, mostly local, donations. The road re-opened in May 2025. Financial Team Highlight Jefferson County financial team received their third consecutive annual clean audit from the Washington State Auditor’s Office for both financials and accountability. The audits examined a variety of areas, including financial reporting, federal program compliance, Department of Community Development building permit calculations and cash receipting, cash receipting in the Treasurer’s Office, accounts payable, and financial condition among other topics. Public Health Highlights • First Environmental Community Health Assessment (CHA) for East Jefferson County completed in early 2025 addressing Climate Health Threats and Adaptation Opportunities. • Opening of fourth (4th) School Based Health Center at Blue Heron Middle School. • Significant Onsite Sewage System (OSS) code revision completed in 2026 wherein rule revision was made to increase development of small lots. • Successfully implemented new School Health & Safety Program addressing public, private, and parochial schools across our four districts by reviewing construction projects to assure health and safety standards are met. Community Development Highlights 7 • Short-Term Rental program launched April 2025, following more than a year of policy/code development • Completion of the Department of Commerce Paper to Digital Grant: digitizing planning reports/documents, purchasing technology modules to support a fully digital permitting process • Reduction in permit processing times between January 2023 and August 2025 by 56-75%, depending on permit type • Developed a proposed update to the Critical Areas Ordinance, with adoption expected in 2026 • Developed a proposed Comprehensive Plan Periodic Update, with adoption expected in 2026 • Office of the Fire Marshal launched a Commercial Fire Inspection program and investigated 32 fires (wildfire and structure) • Successfully completed two major development project hearings: Habitat for Humanity’s Mason Street Neighborhood in Port Hadlock and Pleasant Harbor Master Planned Resort in Brinnon Conclusion The Annual Budget is our best effort on short notice to reduce expenditures and optimize revenue streams. With the upcoming financial plan, the hope is that there are brighter days ahead; however, realistically, our financial picture may have to continue to withstand challenges before it gets better. Many individuals in every branch and department of our organization diligently rose to the task of preparing a budget we can all stand behind. My personal thanks to the elected officials and directors of each fund and the workforce behind them making all of us look good. Our County Leadership Team welcomes Jeremy Williammee as Community Development Director. There are a number of County employees that are retiring at the end of 2025, and we appreciate the service of each and every one. Attachments Attachment 1 – General Fund Revenue and Expenditure Summary Attachment 2 – Other Funds Revenue and Expenditure Summary Attachment 3 – Department Staffing Summary 8 Revenue Categories Budget Property Taxes 9,240,700 Retail Sales Taxes 9,678,589 Excise Taxes 265,000 Licenses, Permits 33,205 Intergovernmental 4,920 Payment In-Lieu of Taxes (PILT)2,100,000 Federal Indirect Awards 230,590 State Grants, Awards 714,277 State Shared Revenues, Entitlements 1,253,991 General Government 1,403,850 Public Safety 638,609 Social Services 500 Civil Penalties 1,750 Civil Infraction Penalties 254,050 Criminal Traffic Misdemeanor Fines 4,000 Criminal Non-Traffic Fines 1,250 Criminal Cost Proceeds 43,364 Interest and Other Earnings 1,532,600 Rents and Leases 409,953 Other Misc Revenues 35,484 Court Remittances 1,150 Disposition of Capital Assets 152,500 Tranfers-In 474,051 Total General Fund Revenue 28,474,383$ ATTACHMENT 1: GENERAL FUND SUMMARY - 2026 BUDGET 9 Departments Budget Expenditures 010 Assessor 1,116,078 020 Auditor 1,184,478 021 Elections 833,988 050 Clerk 534,325 059 County Administrator 457,278 060 Commissioners 782,179 061 Board of Equilization 6,600 062 Civil Service 6,672 063 Planning Commission 35,715 065 Human Resources 442,370 067 Emergency Management 305,011 068 Community Services 317,820 080 District Court 1,176,661 110 Juvenile & Family Court 1,097,019 150 Prosecuting Attorney 1,779,663 151 Coroner 110,206 180 Sheriff 9,420,234 240 Superior Court 485,313 245 THERAPEUTIC COURTS CASE MGT 190,580 250 Treasurer 742,079 270 Non-Departmental 6,492,740 SUBTOTAL DEPARTMETAL EXPENDITURES 27,517,009$ Transfers to Other Funds AUDITOR O&M 270,988 COMMUNITY DEVELOPMENT (DCD)637,500 LAW LIBRARY 6,000 NOXIOUS WEED 4,500 PARKS & RECREATION 750,000 PUBLIC HEALTH 100,000 PUBLIC HEALTH - Special Purpose Tax 126,941 WSU COOPERATIVE EXTENSION 215,000 TOTAL OPERATING BUDGTED TRANSFER 2,110,929$ TOTAL GENERAL FUND EXPENDITURES 29,627,938$ 10 FUNDS REVENUE BUDGET EXPENDITURE BUDGET AUDITOR'S O&M 317,613 317,350 BOATING SAFETY PROGRAM 44,500 44,282 BRINNON FLOOD CONTROL SUBZ - 9,846 CHEM DP/MENTAL HEALTH PROGRAM 900,000 1,075,000 COMMUNITY DEVELOPMENT 2,418,994 2,540,349 CONSERVATION FUTURES TAX F 303,750 979,237 CONSTRUCTION & RENOVATION 9,900 2,164,856 COOPERATIVE EXTENSION PROGRAM 464,341 582,026 COUNTY CAPITAL IMPROVEMENT 1,500,000 463,107 COUNTY PARKS IMPROVEMENT FUND 1,031,260 1,064,886 COUNTY ROADS 12,225,085 12,828,887 COURT FACILITATOR FUND 5,000 5,000 CRIME VICTIMS SERVICES 77,029 132,449 EMPLOYEE BENEFIT RESERVE F 420,000 336,700 EQUIPMENT RENTAL 3,710,000 3,660,427 FACILITIES MGT 1,570,466 1,720,466 FEDERAL FOREST TITLE III 150 50 FLOOD/STORM WATER MANAGEMENT - 5,708 HAVA GRANT 1,000 - HEALTH AND HUMAN SERVICES 7,802,888 8,968,274 HHS SITE ABATEMENT FUND 16,000 65,000 HJC PARK JUMP PLAYGROUND 2,000 50,000 HOMELESS HOUSING FUND 372,961 328,961 HOTEL-MOTEL 680,000 915,051 INFORMATION SERVICES 2,952,800 2,966,141 JC TRANSPORTATION BEN DISTRICT 1,000,000 1,000,000 JEFF CO AFFORDABLE HOUSING 955,596 1,300,000 JEFF CO GRANT MGT FUND 3,601,032 4,019,782 JEFF CO INMATE COMMISSARY 16,949 5,450 JEFFCOM DEBT INDEBTEDNESS 282,000 281,673 JEFFERSON COUNTY DRUG FUND 50 - LAW LIBRARY 17,591 16,418 MENTAL HEALTH 52,910 65,000 NOXIOUS WEED CONTROL FUND 267,544 288,047 OPIOID SETTLEMENT 108,922 700,000 PARKS AND RECREATION 1,053,464 1,116,130 PHUGA SEWER CAPITAL FUND 3,684,382 4,790,997 PHUGA SEWER OPERATIONS FUN 381,610 456,964 POST HRVST TIMBER MGT RESERVE 200 2,000 PUBLIC INFRASTRUCTURE FUND 850,000 2,117,767 QUILCENE FLOOD CONTROL SUB - 5,030 REET-TECHNOLOGY FUND 12,000 14,000 RISK MGT RESERVE 100,000 100,000 SOLID WASTE 6,574,139 6,837,314 SOLID WASTE EQUIPMENT RESE 384,132 400,000 SOLID WASTE POST CLOSURE F 200 6,000 TREASURER'S O&M 67,145 73,745 TRIAL COURT IMPROVEMENT 27,000 13,200 VETERANS RELIEF 53,920 66,500 WATER POLLUTE CNTRL LN FUND - 1,000 WATER QUALITY DIVISION FUND 1,353,846 1,486,629 WATER QUALITY LAND ACQUISITION - - YARD WASTE EDUCATION 11,139 7,500 TOTAL OTHER FUNDS 57,681,508$ 66,395,199$ ATTACHMENT 2: OTHER FUND SUMMARY - 2026 BUDGET 11 JEFFERSON COUNTY STAFFING SCHEDULE - 2026 Recommended Budget (Full Time Equivalents - FTE's)Preliminary Recommended Vacant General Fund Actual Actual Budget Budget Budget or Retired Department 2023 2024 2025 2026 2026 Positions Assessor 9.29 9.67 9.6 10.1 9.1 1 Auditor 10.80 11.23 11.88 12.475 10.48 1 Board of Equalization 0.50 0.30 0.27 0.27 0 0 Clerk 5.81 5.77 5.8 5.8 4.8 1 Commissioners 5.93 6 6 6 5.6 0.4 Coroner 0.38 0.38 0.5 0 County Administrator 4.62 4.44 2.5 3 2.6 0.4 District Court 7.46 9.5 8 9.38 9.38 0 Elections 2.27 3.38 4.7 3.38 2.60 1 Emergency Management 3.32 2.99 3.52 3.52 2.76 0.88 Human Resources 2.8 2.5 2.5 2.5 0 Juvenile Services 6.33 6.89 9.38 7 6.5 0.5 Prosecuting Attorney 11.71 11.72 11.33 13 12 1 Sheriff 51.20 51.67 56.38 55.14 54.5 2 Superior Court 2.89 2.73 3.53 3.53 2.88 0.5 Therapeutic Courts Case Mgt 1.00 1.38 1.38 1.38 1.38 0.5 Treasurer 5.19 5.02 6 5.67 5.67 0 Total General Fund 128.32 135.49 143.18 142.53 133.25 10.18 % Increase (Decrease)7.73%5.58%6.04%2.47%-6.51% Other Funds Community Development 16.91 18.99 22.14 21.76 16.38 3.5 Construction & Renovation 0.34 0.34 0.34 Cooperative Extension 3.02 2.51 3.50 3.39 2.77 1 County Roads 43.80 44.36 46.46 44.48 42.78 3 Crime Victims 0.72 0.97 1.00 1.00 1.00 ER & R 6.60 6.21 8.22 5.85 6.36 Facilities Management 10.60 9.73 11.10 11.10 11.10 HJ Carroll Park - 0.11 0.11 0.00 Information Services 8.36 10.66 11.26 11.26 11.26 Noxious Weed Control 1.00 1.21 1.00 1.50 1.50 Parks & Recreation (incl Parks Imprv)6.56 6.85 8.18 7.68 8.40 Public Health 45.01 45.39 51.42 52.63 52.63 Solid Waste 11.34 12.93 13.28 13.28 13.49 Sewer 4.24 2.06 2.06 Treasurer's O & M - 0.33 0.33 0.33 PHUGA Sewer (prev. Tri-Area Sewer)2.41 3.52 4.85 4.85 2.49 2 Veteran's Relief - 0.13 0.13 0.13 Water Quality 6.13 7.61 5.00 5.00 5.00 Total Other Funds 162.46 170.94 192.56 186.75 178.02 9.5 Total All Funds 290.78 306.43 335.74 329.28 311.27 19.68 Salary and Benefits Total % of Total Expendtures General Fund 16,634,791$ 56.15% Other Funds 18,966,345$ 28.57%