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JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
Board of County Commissioners
FROM:
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Philip Morley, County Administrator" i"j;:;Z'1/Vl?/--
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DATE:
December 13, 2010
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RE:
Deliberation and Potential Action on 2011 Jefferson County Budget
STATEMENT OF ISSUE:
Deliberation and approval by the Board of County Commissioners of a Final 20 II Jefferson
County Budget is requested.
On December 6, 2010, the Board held a Public Hearing and began deliberations on the 2011
Jefferson County Budget. A Final Budget includes technical corrections and is ready for final
action.
ANALYSIS:
Enclosed for Board action is a Rcsolution to adopt the 20 II Jefferson County Budgct, including
a Revised 2011 General Fund Summary. Reviscd 2011 Other Funds Summary. These are
included for final deliberation and action.
Also included for the Board's information is a "Summary of Changes to November 17,2010
Recommended Budgct," which outlines the changes contained in the Final Budget.
FISCAL IMPACT:
As proposed, the Final 2011 Budget is a balanced hudget.
RECOMMENDATION:
Approval of the Resolution adopting a final 201 I Jefferson County Budget.
REVIEWED BY:
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COUNTY OF JEFFERSON
State of Washington
In the Matter of Adoption of the Annual
Budget Including the General Fund, Public
Works, Special Funds, Jefferson County Road
Construction Program and County Tax Levy
RESOLUTION NO.
WHEREAS, State of Washington Laws of 1971, First Extraordinary Session,
Chapter 36, and RCW laws having been complied with, a hearing held at which citizens were
given an opportunity to question any part of the proposed budget, and the officials in charge of
various departments were called in and consulted concerning the budget for their departments:
and,
NOW, 71IEREFORE, BE IT RESOLVED, by the Board of County
Commissioners, Jefferson County, Washington, that the Jefferson County Road Construction
Program and the County Capital Improvement Program for 2011 are hereby adopted as part of
this budget document; and,
BE IT FUR l1fER RESOLVED, that the following attached budget (Exhibit I and
II) be, and, is hereby adopted as the 2011 BUDGET for Jefferson County, including the General
Fund and all other County Funds; with all BUDGETS being adopted at the DEPARTMENT
LEVEL."
APPROVED AND ADOPTED this _ day of December, 2010.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
David Sullivan, Chairman
Phil Johnson, Member
ATTEST:
John Austin, Member
Lorna Delaney, CMC
Clerk of the Board
JEFFERSON COUNTY GENERAL FUND - 2011 Budget (revised 12-9-10)
EXHIBIT I
2008 2009 2010 2010 2011
GENERAL FUND Actual Actual Budget Projected Final
BARS! REVENUE TYPE Revenues Revenues Revenues Revenues Revenues
311 Property Tax 6,041,241 6,647,580 7,050,800 7,050,800 7,157,000
311 Diverted Road Taxes 634,763 676,648 720,000 720,000 720,000
311 Sale of Tax Title Property 0
312 Private Harvest Tax 296,940 92,729 165,000 120,580 108,000
312 Private Harvest Tax (div) 42,249 12,427 22,000 16,000 15,150
313 Sales Tax 2,410,507 2,136,768 2,200,000 1,909,332 1,916,000
313 Sales Tax-LOST 293,880 274,915 275,000 254,736 261,000
313 Sales Tax - Special Purpose 372,000
317 Leasehold Excise Tax 61,116 56,168 52,000 52,051 52,000
317 Treas Collection Fees 42,308 30,323 25,000 27,650 25,000
319 Penalties 258,871 246,911 197,500 212,101 200,500
TOTAL TAXES 10,081,875 10,174,469 10,707,300 10,363,250 10,826,650
332 Fed Entitlements-PIL T 225,064 261,732 230,000 407,957 408,000
335 PUD Priv. Tax 84,161 73,092 75,000 50,666 50,000
336 Crim Just Hi Crime/DUI/Asst 329,361 325,688 336,000 329,739 339,000
336 Liquor Excise Tax 34,588 35,626 35,000 37,254 38,400
336 Liquor Profit 57,572 59,412 60,000 67,140 67,000
349 Interfund Serv.-Cost Alloc. 224,027 440,425 358,000 353,999 355,000
361 Investment Income 971,352 616,249 394,000 310,000 250,000
341 Treasurer's Investment Fees (361,362) 24,514 12,500 15,000 6,912 7,000
360 Miscellaneous Revenue 11,124 76,219 26,205 42,453 31,665
395 Timber Sales D.N.R. 322,657 148,007 175,000 79,006 230,000
395 Sale of Surplus Real Property 0 0 0
390 Other Non-Revenues 81,030 22,527 0 197,000 0
TOTAL OTHER TREAS. REVENUE 2,365,450 2,071,477 1,704,205 1,882,126 1,776,065
TOTAL TREASURER'S REVENUE 12,447,325 12,245,946 12,411,505 12,245,376 12,602,715
Dept# 0
010 Assessor 2,784 2,514 1,800 1,796 1,800
020 Auditor 258,691 263,342 268,628 251,339 256,742
021 Elections 92,776 130,781 53,200 125,064 190,447
050 Clerk 188,784 215,531 188,233 199,974 182,203
060 Commissioners 17,596 18,008 12,000 10,837 7,600
067 Safety & Security 40,013 96,234 113,801 110,795 102,437
068 Community Services 0 9,000 0 6,400
080 District Court 685,192 696,584 632,650 697,027 695,330
110 Juvenile SelVices 275,457 271,877 269,812 256,414 292,903
150 Prosecuting Attorney 136,442 209,021 302,880 292,191 230,236
151 Coroner 12,164 8,530 9,280 4,650 9,280
180 Sheriff 334,108 558,239 808,763 962,875 775,392
240 Superior Court 35,612 13,500 19,976 3,775
260 Non Departmental 0 0 0
TOTAL DEPARTMENTAL REVENUES 2,044,007 2,506,273 2,683,54 7 2,932,938 2,754,545
261 IT ransfer in 269,668
TOTAL ALL REVENUES: 14,761,000 14,752,219 15,095,052 15,178,314 15,357,260
Percent increase from previous year
4.1%
-0.1%
2.3%
2.9%
1.2%
Page 1 of 2
12/9/2010
2008 2009 2010 2010 2011
GENERAL FUND Actual Actual Budget Projected Final
Dept. EXPENDITURES Expenditures Expenditures Expenditures Expenditures Expenditures
010 ASSESSOR 612,084 665,016 682,310 682,310 690,817
020 AUDITOR 470,614 469,776 468,656 468,656 461,232
021 ELECTIONS 269,523 227,038 228,791 228,791 288,144
050 CLERK 376,999 367,203 389,849 389,849 388,411
059 COUNTY ADMINISTRATOR 360,109 276,073 306,376 306,376 312,849
060 COMMISSIONERS 358,737 378,159 392,147 392,147 388,010
061 BOARD OF EQUALIZATION 6,755 5,477 7,364 7,384 7,361
062 CIVIL SERVICE COMMISSION 2,207 1,938 2,100 2,100 2,100
063 PLANNING COMMISSION 22,172 24,419 34,644 34,644 33,944
067 SAFETY AND SECURITY 137,085 147,658 200,091 200,091 172,416
068 COMMUNITY SERVICES 153,353 153,353 146,350 146,350 146,350
080 DISTRICT COURT 633,646 640,144 649,942 649,942 652,882
110 JUVENILE SERVICES 869,699 850,292 904,414 904,414 914,643
150 PROSECUTING A TIORNEY 782,328 868,857 945,545 945,545 844,367
151 CORONER 32,159 20,347 32,850 32,850 32,850
180 SHERIFF 4,564,232 4,600,597 4,980,459 4,980,459 5,067,364
240 SUPERIOR COURT 309,650 421,919 273,289 366,289 266,782
250 TREASURER 312,866 316,759 340,707 340,707 344,635
SUBTOTAL DEPARTMENTS: 10,274,218 10,435,025 10,985,884 11,078,884 11,015,157
260 NON-DEPARTMENTAL 2,051,830 2,109,297 2,713,008 2,713,008 2,730,833
261 OPERATING TRANSFERS 0
261 Op Trans- 10- Substance Abuse 48,894 48,894 46,599 46,599 46,600
261 Op Trans- 50- Coop. Extension 210,207 184,203 175,470 175,470 171,900
261 Op Trans- 70- County Cap. Improve. 251,000 0 0 0
261 Op Trans- 99- Parks & Recreation 326,176 349,548 349,477 349,4 77 342,300
261 Op Trans- 160-Health 746,043 615,774 607,623 557,623 595,200
261 Op Trans- 163-Animal Serv 108,750 104,059 108,705 108,705 108,000
261 Op Trans- 164-Water Qual.-Cons Dist 51,750 47,920 45,646 45,646 45,600
261 Op Trans- 165-Water Quality 76,664 86,933 82,852 82,852 81,200
261 Op Trans- 200-Community Develop. 602,476 420,000 420,000 420,000 411,400
261 Op Trans- 261-lnlo. Services 100,000 50,000 0
261 OTHER OPERATING TRANSFERS 683,072 467,904 101,362 101,362 89,354
TOTAL: 15,280,080 15,170,557 15,636,626 15,679,626 15,637,544
Percent increase from previous year 10.4% -0.7% 3.1% 3.4% -0.3%
Beginning Cash and Investments 3,317,256 2,799,352 2,415,665 2,381,014 2,136,498
Revenues 14,761,000 14,752,219 15,095,052 15,178,314 15,357,260
Expenditures 15,280,080 15,170,557 15,636,626 15,679,626 15,637,544
Endin9 Cash & Investments 2,798,176 2,381,014 1,874,091 1,879,702 1,856,214
Equity Transfer from other funds 100,000
carryover (est at 1 %) 156,366 156,796 156,375
Adj. Ending Cash & Investments 2,798,176 2,381,014 2,030,457 2,136,498 2,012,589
Required 10% 01 Exp. to Reserves 1,528,008 1,517,056 1,563,663 1,567,963 1,563,754
UnreselVed Fund Balance 1,270,168 863,958 466,795 568,536 448,835
Page 2 of 2
12/9/2010
JEFFERSON COUNTY OTHER FUNDS - 2011 Final Budget (revised 12-9-10) EXHIBIT II
2010 2010 2011 est. 2011 2011 Est. Ending
Revenue Expend Beg. Cash Revenue Expend cash & Required
OTHER FUNDS BUDGET BUDGET BUDGET BUDGET BUDGET invest 2011 Reserve
1 05-AUDITOR'S O&M 80,158 88,124 188,785 73,953 110,165 152,573 11,017
106-COURTHOUSE FACILITATOR 6,900 9,160 16,617 6.900 9,444 14,073
107-BOATING SAFETY PROGRAM 27,900 27,878 37,423 27,900 25,284 39269
1 08-COOPERA TIVE EXT PROGRAMS 341,078 383,364 156,000 377,422 410,125 123.297 41,013
l13-4-H AFTER SCHOOL 85,000 85,006 60,000 95.000 62,871 92.129 6,287
l14-ECONOMIC DEVELOPMENT 25,000 100,000 25,000 75.000 6,250 !
119-JEFFCOM CAPITAL FUND (new 2011) 705.000 584,100 120,900 94,000
120-CRIME VICTIMS SERVICES 70,158 70,172 59,177 76,441 67,697 67.921 6,770
121-JEFFCOM ENHANCEMENT 193,720 2,254,220 633,000 875.500 1,508,500
l22-E-9ll TELEPHONE (JEFFCOM) 1,625.783 1,658,945 375,000 1.412.566 1,630,817 156.749 133,082
123-JEFF CO GRANT MANAGEMENT FUND 350,000 350,000 83,000 300,000 300,000 83,000 30.000
125-HOTEL-MOTEL 314,500 307,583 502,886 292,500 284,910 510,476 71.228
126-H&HS SITE ABATEMENT 22,500 28.500 27,229 3,000 9,000 21,229
127-PUBLlC HEALTH 3,518,612 3,703,572 975,041 3,560,824 3,856,930 678,935 385,693
128-NATURAL RESOURCES 1,009,067 1.028.210 199.447 852,745 833.290 218,902 63,329
129-ANIMAL SERVICES 223,132 231.461 62,000 213,127 237,493 37,634 23,749
l30-MENTAL HEALTH 43,900 43,924 269 44,250 44,250 269
l3l-CHEMICAL DEPEND/MENTAL HEALTH 368,384 438.753 189,493 357,109 468,085 78,517 71.422
135-JEFFERSON COUNTY DRUG FUND 19,200 19,200 96,245 18,400 32,500 82,145 3,250
136-SHERIFF DRUG INVESTIGATION 20,000 22,815 10,000 12,815 1,000
l40-LAW LIBRARY 10,893 10.981 29,593 9,066 9,000 29,659 900
14l-TRIAL COURT IMPROVEMENT 12,000 26.041 22,301 16,000 26,036 12,265 2.604
142-PUBLlC DEFENSE FUNDING 36,162 36,162 35,000 35,000
l43-COMMUNITY DEVELOPMENT 1,257,043 1,255,170 372,000 1,748,196 1,780,046 340,150 178,005
147-FEDERAL FOREST TITLE III 85,000 108,010 500 85.000 23,510 8,500
148-JEFF CO AFFORDABLE HOUSING 140,000 140,000 367,234 135,000 140,000 362,234 14.000
l50-TREASURER'S O&M 12,787 22.482 5,000 27,110 30_987 1,123
151-REET TECHNOLOGY FUND 15,000 110,000 36,307 36,307
l55-VETERANS RELIEF 40,000 48.442 25,000 50,850 72,800 3,050 i 3.050
l60-WATER POLLUTION CNTRL LOAN FUND 5,000 15.000 114,584 5,540 1.883 118,241 18a
174-PARKS AND RECREATION 438,077 438,077 85,506 441,691 436.077 91,120 43.608
175-COUNTY PARKS IMPROVEMENT FUND 51,000 68,916 14,895 55,000 62,791 7,104
l77-SPECIAL PROJECTS FUND 31,962 122,889 118,974 35,877
l78-POST HARVEST TIMBER MGMT RESV 150 15,060 9,758 50 3,616 6,192
l80-COUNTY ROADS 10,142,228 11,436,779 4,776,429 9,446,253 10,834.766 3,387,916 1,249,675
181-EMERGENCY ROAD RESERVE aoo 77,175 200 77,375
183-FAC1LITIES MANAGEMENT 934,907 1,016,858 248,800 941,580 1.004,080 186,300 100,408
185-FLOOD/STORM WATER MANAGEMENT 5,000 11,946 6,116 5,830
186-BRINNON FLOOD CONTROL SUB-ZONE 3,525 10,458 3.040 7,418
l87-QUILCENE FLOOD CONTROL SUB-ZONE 175,000 286,552 145,978 21.656 124,322
301-CONSTRUCTION & RENOVATION 32,711 236,000 507,328 290,350 216,978
302-COUNTY CAPITAL IMPROVEMENT 756,000 743.067 356,202 710,000 710,000 356,202 355,000
303-CAP IMPROV CLOCKTOWER 32,711
304-H.J. CARROLL PARK 695 55,786 57,508 100 50_147 7,461
306-PUBLlC INFRASTRUCTURE 339,000 1.046,000 830,737 329,000 499,000 660,737
30B-CONSERVATION FUTURES TAX 232,200 438,900 403,219 213,700 189,788 427,131 18,979
401-S0LlD WASTE 2,442,020 2,775,756 744,063 2,192,616 2.429,363 507,316 242,936
402-S0LlD WASTE POST CLOSURE 1,500 6,000 95,441 250 6,000 89,691
403-S0LID WASTE EQUIPMENT RESERVE 120,979 301,000 937,044 4,000 251,000 690,044
404-YARD WASTE EDUCATION FUND 6,000 6,000 5,886 6,000 6,000 5,886
405-TRI-AREA SEWER FUND 2,141,000 2.094,953 429,410 3,540,672 3.515,289 454,793 351,529
501-EQUIPMENT RENTAL & REVOLVING 1,697,000 1,760,622 3,175,081 1,804,000 1.965,211 3,013,870 1115,672
502-RISK MANAGEMENT RESERVE 100,000 45,000 170,157 50,000 45,000 175,157 150.000
503-JC UNEMPLOYMENT RESERVE 118,000 218,000 281,202 114,000 213.000 182,202 21_300
504-INDUSTRIAL INSURANCE RESERVE 23,000 23,089 17,000 17.000 23,089 1.700
505-EMPLOYEE BENEFIT RESERVE 131,000 152,625 156,001 126,000 152,625 129,376 15.263
506-INFORMATION SERVICES 1,425,064 1,475,064 575,633 1,318,093, 1,553,691 340,035 490,313
TOTAL OTHER FUNDS BUDGETS 31,114,208 ! 37.203,601 19,025,364 32.752,993 37,075,793 14,701,794 5,331716
IGENERAL FUND 15,095,052 15,636,626 2,136,498 15,357,260 15,637,544 1,856,214 1.563,663
TOTAL ALL FUNDS 46,209,260 52,840,227 21,161,862 48,110,253 52,713.337 16,558,778 6.895,378
SUMMARY OF CHANGES TO 11-17-10 Recommended Budqet
2011 Final Budget at a Glance:
General Fund Revenues
$ 15,357,260
General Fund Expenditures 11-17-10
E~vislOJ:_tLl_~_. (I--1 n
Final Gener(J; ,-".,n
Other Funds Revenues 11-17-10
Total Other Funds
Other Funds Expenditures 11-17-10
Tota! OthE:i' FUfJV'
Changes by Fund:
$ 15,636,049
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$ 32,833,293
s :3
$ 37,116,189
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QQLGelliCralLuod
Revenue I Expenditurel
1,495 Mise salary and benefits adjustments
Other Fund Chanqes
127-Health
122-JeffCom 44,800
119-JeffCom Capital (125,000)
142-Dept. of Community Development
108-Cooperative Extension
Other Fund Salary & Benefit Corrections
Total Adjustments to Other Funds
(80,200)
15,948 Labor savings reallocated into budget
(114,658) Increase sales tax allocation; Reduce
Transfer to Capital Fund, add prof
services
24,800 Reduce transfer in from fund 122;
Increase Sales Tax allocation to
operating fund;
28,509 .25 FTE from Tri Area Sewer to DCD
Admin.
6,600 Spruce room rental for 6 months.
(1,595)
minor salary and benefit adjustments
(40,396)