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STATE OF WASHINGTON
County of Jefferson
In the Matter of Establishing
Goals And Objectives for the
2012 County Budget
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RESOLUTION NO. 32-11
WHEREAS, Jefferson County's growing population continues. to put pressure on
the provision of public services and infrastructure; and
WHEREAS, critical county services such as public safety, pUblic health, parks
and recreation, and capital infrastructure are foundations for a sustainable economy and
a healthy community; and
WHEREAS, legislation passed through initiative and by the State Legislature in
the past decade has reduced or eliminated county revenue sources previously relied
upon to maintain pace with cost inflation and to pay for services and infrastructure; and
WHEREAS, a major national economic recession has further limited county
revenues, while simultaneously increasing the demand for some county services; and
WHEREAS, reductions in certain revenues from the State and Federal
governments also adversely affect the delivery of county services; and
WHEREAS, inflation in the cost to maintain county services and infrastructure
continues; and
WHEREAS, adequate cash reserves need to be maintained for each operating
fund to provide for emergencies and for cash flow; and,
WHEREAS, on July 19, 2010, the Board of County Commissioners adopted a
2010 Jefferson County Strategic Plan as a blueprint for marshaling the county's
resources to meet current challenges and enhance the quality of life of our citizens in
the Mure; and
WHEREAS, the annual budget process provides opportunities to focus resources
in support of the Strategic Plan and the issues facing Jefferson County; and
WHEREAS, in order to maximize the use of limited resources, programs and
services must be strategic, effective, creative, innovative and efficient in their delivery
while targeting community priorities; and
WHEREAS, it is recognized that the employees of Jefferson County possess
great skills, knowledge and dedication, which make them the county's most valuable
asset in prOviding services to the public; and
WHEREAS, it is recognized that citizens of Jefferson County expect both
accountability from their pUblic servants and affordability from their government; and
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WHEREAS, to grow its economy the CountY needs to protect and capitalize on
its competitive advantages: our people, our environment, and our history; and
WHEREAS, on June 6, 2011 the Board of County Commissioners adopted
Resolution No. 21-11 establishing dates for the 2012 Budget;
NOIN, 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 2012 Jefferson County Budget:
I. FISCAL BUDGET OBJECTIVES
1. Strategic Plan - Continue to follow the adopted 2010 Jefferson County strategic
Plan as a guide for developing the budget and work programs of the County.
2. Balanced budget - The budget, when adopted, will be balanced within available
resources. In addition to annual fiscal objectives, there should also be a focus on
long-term financial analysis.
3. Use of unreserved Fund Balance - The county shall continue a strategy from years
2009, 2010 and 2011 of apportioning and drawing down the unreserved fund
balance, and shall plan for extending that strategy into 2015. Consequently, the
2012 budget shall utilize no more than 25% of the 12/31/11 projected unreserved
fund balance.
4. 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.
5. Sales Taxes - The county shall continue to successfully implement all sales tax
levies as authorized by the legislature and/or Jefferson County voters, including the
county special purpose sales tax approved by voters in 2010 consistent with
Jefferson County Resolution No. 32-10. The county shall budget and administer
General Fund sales tax revenues consistent with Jefferson County Resolution No.
38-10.
6. Look for cost savings opportunities - Continue to evaluate and implement where
appropriate opportunities to:
a. Consolidate programs or services to gain efficiencies or improve customer
service, where appropriate.
b. Seek additional funding sources to support services through programs and
grants and other funding sources.
c. Continue to partner with other local agencies to improve service delivery and/or
reduce costs.
d. Privatize and/or outsource services, programs, and functions where appropriate.
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7. Extraordinary General Fund Revenues - Some General Fund revenues vary
significantly year to year (e.g. private timber harvest, DNR, etc.) or are non-recurring
(e.g. state extraordinary justice appropriation). If those revenues are received above
the adopted 2011 and 2012 budgets, the excess will be dedicated for the following
purposes: backfill for shortfalls in other GF revenues if any, debt service not covered
by Real Estate Excise Tax, the county Capital Improvement Program including the
Construction and Renovation Fund, other one-time costs, and a revenue
stabilization reserve to backfill Mure revenue shortfalls from volatility.
8. Budget priorities
a. Support mandated services while balancing levels of service with other priority
services;
b. Support local law and justice programs, including evidence-based prevention,
intervention & recovery programs;
c. Address locally identified and defined local pUblic health issues;
d. Protect and enhance natural resources;
e. Invest in community infrastructure that encourages economic opportunity;
f. Find means to support other critical services for a healthy community;
g. Use capital funds and other funds as necessary to meet the county's debt service
obligations;
h. Plan for long term capital facility needs and resume General Fund transfers to
capital projects as soon as revenues allow;
i. Operate within a business plan based on fiscal sustainability, measured
performance, and the best customer service within our means;
j. Maintain a professional county workforce that can meet the service delivery
needs of the county, including training budgets for required training and for
departmental training plans to maintain a qualified workforce; and
k. Reduce staff overhead costs by consolidating the work programs of advisory
boards and commissions to reduce the frequency of meetings (such as every-
other-month or quarterly meetings), and seek opportunities to reduce the number
of boards and commissions.
9. Departmental Preparation of Preliminary Budgets - Departments should prepare
preliminary budgets with the following gUidelines:
a. Prepare departmental preliminary budgets following steps listed in Section II.
Budget Preparation of this document.
b. For the Preliminary Budget, union staff personnel costs (salaries, wages, &
benefits) will be adjusted based on the rates of ratified labor agreements;
including annual step increases.
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c. For 2012, non-union wages and elected official salaries (where allowed by law)
will reflect a one-year freeze of general wage (COLA) adjustments. but shall
include annual step increases pursuant to the 2010 step wage matrix.
d. Any FTE Increase proposed above the FTEs funded in the 2011 budget must be
accompanied by corresponding new revenues and/or cost reductions, or will
require a substantial justification and a funding source approved by the County
Administrator within the 2012 proposed budget.
e. OVertime line items are to be budgeted at or below the 2011 Budget level.
f. Clerk hire line items are to be budgeted at or below the 2011 Budget level, and
clerk hire wage levels shall remain at or below 2011 wages.
g. Target numbers will be given to all general fund departments for the preliminary
budget. The target bUdget number will be calculated as a reduction from a Base
Budget. The Base Budget will be developed using salary schedules, cost
allocations for 2012, holding transfers from the General Fund to other operating
funds at or below the 2011 bUdget level, holding other costs at 2011 levels, and
deducting an amount equivalent to the general wage (COLA) adjustments for
ratified labor agreements. This is the "Base Budgef for 2012. A uniform
percentage reduction of the total base budget will be developed to balance
expenditures with projected General Fund revenues. Base Budgets and Target
reduction numbers will be given to departments August 2, 2011.
h. General Fund departments are encouraged to collaborate to achieve budget
targets.
/. Budgets for other funds shall be prepared as balanced budgets. All increases,
including any wage and benefit increases, will be absorbed within available
resources or offsetting cost reductions within that fund. Transfers from the
General Fund to other operating funds shall be at or below the 2011 budget
levels.
j. Reserves shall be maintained for each Fund as established by resolution.
k. Fees - Set fees at levels that recapture the cost of the service being provided,
where possible.
II. BUDGET PREPARATION
1. Budget requests shall be prepared in a consistent, citizen friendly format that clearly
identifies the resources needed and the services to be provided by each program.
2. Departments shall prepare budgets following the standard format and schedule
provided to them in the 'Call for Budgets' from the County Auditor.
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3. Each department and each major division or program within each department shall
prepare a narrative, which shall include:
a. The departmenfs mission statement in a clear concise statement explaining the
purpose of the division or program.
b. The departmenfs staffing requirements for the coming year clearly indicating
which staff positions, or portions thereof, are grant supported.
c. Departmental and program revenues and expenditure summaries and impacts
anticipated by increased or decreased funding.
4 Preliminary Budget process:
. Preliminary department budgets shall be transmitted to the County Auditor on or
before September 6, 2011. Once the preliminary department budgets are
transmitted by the Auditor to the County Administrator and Board of County
Commissioners, 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.
. The County Administrator will consult with independent elected officials and
department directors and shall establish additional countywide targets and
strategies for balancing the budget, if necessary.
. The County Administrator will also meet with each department to better establish
department-specific budget goals. As necessary, Departments will be asked to
propose revisions to their preliminary departmental budgets.
. The County Administrator shall prepare a Draft 2012 Budget for review, a public
hearing and action by the Board of County Commissioners.
A~~is 25th day of July, 2011:
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Austin, Chairman
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Raina Randall
Deputy Clerk of the Board
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Phil Johnson, Member
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u ivan, Member
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JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
FROM:
Board of Commissioners
Philip Morley, County Arlmini~trato
DATE:
July 25, 2011
RE:
Resolution Establishing 2012 Budget Goals and Objectives
STATEMENT OF ISSUE:
On July 25, the Board of County Commissioners will consider, revise as appropriate, and adopt a
Resolution establishing Budget Goals and Objectives for 2012. Once adopted, the Resolution
will guide work by the branches and departments of the County to prepare a balanced 2012
Jefferson County Budget.
ANALYSIS:
The proposed Resolution provides guidelines for preparing a balanced 2012 budget. It addresses
the county's current financial realities including continued revenue and service impacts from the
Great Recession, and reaffirms the determination of the County to adopt a balanced budget
consistent with the County's adopted Strategic Plan, that sustains the long-term fiscal health of
Jefferson County government and protects our ability to serve the citizens of this county. The
proposed Goals and Objectives outlines an approach for closing a gap between limited revenues
and the continued rise in the demand and cost for existing services.
FISCAL IMPACT:
This Resolution supports adopting a balanced 2012 Jefferson County Budget.
RECOMMENDATION:
Consider the proposed resolution, make appropriate revisions, aud adopt a Resolution
establishing 2012 Budget Goals and Objectives.
REVIEWED BY:
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