Loading...
HomeMy WebLinkAbout112111_ra03 JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of Commissioners FROM: Philip Morley, Jefferson County Administrator DATE: November 21, 2011 RE: Transmittal of Recommended 2012 Jefferson County Budget STATEMENT OF ISSUE: This memorandum transmits for public hearing and your deliberation a Recommended 2012 Jefferson County Budget. A Public Hearing to take public comment is being set for 10:00 AM Monday, December 5, 2011 in . Details of the Recommended 2012 Budget can be viewed on-line at www.co.jefferson.wa.us, starting on November 21. ANALYSIS: Staff, elected officials and department directors have worked together in preparing a balanced budget for 2012. A formal budget message and powerpoint presentation giving a full description of the budget and the policy issues surrounding it will accompany the December 5 Public Hearing. A few highlights follow. The Recommended 2011 Jefferson County Budget is $ 49,184,632 for all funds, including: General Fund: $16,081,612 ; and Other Funds: $33,103,020 . A comparison of revenues and expenditures between 2012 and this past year is summarized below. GENERAL FUND 2011 2011 2012 % Original Projected Proposed Change Budget From 2011 Projected General Fund Revenues $15,357,260 $16,008,913 $15,606,787 2.5% General Fund Expenditures $15,636,049 $16,086,069 $16,081,612 0.0% Estimated Ending Fund Balance $ 2,012,589 $ 2,470,913 $ 2,063,904 16.0% Unencumbered Fund Balance $ 448,835 $ 530,306 $ 385,743 27.0% ALL OTHER FUNDS 2011 Budget 2012 Proposed % Change Revenues $32,752,993 $28,696,005 12.3% Expenditures $37,075,793 $33,103,020 10.7% As recommended, staffing for all County government is 279.53 full time equivalents (FTEs) in 2012, compared to 287.41 FTEs budgeted in 2011, a reduction of 7.88 FTEs. Major Budget FTE Changes in 2012 Reductions: FTE Change County Roads -3.72 Community Development -2.50 JeffCom -1.50 Animal Services -1.00 Public Health - 0.98 Gains: FTE Change Parks & Recreation* +2.66 * temporary increase due to ILA with City of PT funding Rec Center and Memorial Field Attached to this Agenda Request are the following: Attachment 1 - 2012 General Fund Summary Attachment 2 - 2012 Other Funds Summary Attachment 3 - 2012 Departmental Staffing Schedule Attachment 4 Budget Projections 2012 (not part of formal budget adoption) These and additional details of the Recommended 2012 Budget can be viewed on-line at www.co.jefferson.wa.us, starting on November 21. FISCAL IMPACT: See above. RECOMMENDATION: Receive and review the Recommended 2012 Jefferson County Budget in preparation for the Public Hearing and subsequent deliberation. REVIEWED BY: Philip Morley, County Administrator Date Attachment 1 JEFFERSON COUNTY GENERAL FUND - 2012 Budget Page 1 of 2 November 16, 2011 20092010201120112012 GENERAL FUND ActualActualBudgetProjectedRecommend BARS #REVENUE TYPE RevenuesRevenuesRevenuesRevenueRevenues 311Property Tax6,647,5806,945,5967,157,0007,065,0007,045,000 311Diverted Road Taxes676,648713,227720,000715,000720,000 311Sale of Tax Title Property495000 312Private Harvest Tax92,729151,168108,000203,000230,000 312Private Harvest Tax (div)12,42715,15015,00015,000 313Sales Tax2,136,7681,918,5501,916,0001,987,0001,954,000 313Sales Tax-LOST274,915257,811261,000269,149263,000 313Sales Tax - Special Purpose372,000376,434646,000 317Leasehold Excise Tax56,16854,36352,00058,84556,000 317Treas Collection Fees30,32327,39725,00027,50827,000 319Penalties246,911239,172200,500325,000245,300 TOTAL TAXES 10,174,46910,307,77910,826,65011,041,93611,201,300 332Fed Entitlements-PILT261,732418,333408,000486,246430,000 335PUD Priv. Tax73,09250,66650,00016,78830,000 336Crim Just Hi Crime/DUI/Asst325,688329,739339,000324,313327,000 336Liquor Excise Tax35,62637,25438,40039,23739,000 336Liquor Profit59,41270,60067,00067,58168,000 349Interfund Serv.-Cost Alloc.440,425339,522355,000363,000295,000 361Investment Income616,249258,522250,000113,000200,000 341Treasurer's Investment Fees (361,362)12,50015,6267,0004,98520,315 360Miscellaneous Revenue76,21967,92931,6653,000 395Timber Sales D.N.R.148,007239,956230,000557,205258,000 395Sale of Surplus Real Property00000 390Other Non-Revenues22,527197,0000191,04545,000 TOTAL OTHER TREAS. REVENUE 2,071,4772,025,1471,776,0652,163,4001,715,315 TOTAL TREASURER'S REVENUE12,245,94612,332,92612,602,71513,205,33612,916,615 Dept # 010Assessor2,5142,0211,8001,878269,444 020Auditor263,342257,698256,742249,322253,486 021Elections130,781116,237190,447165,24869,612 050Clerk215,531201,002182,203198,000190,245 060Commissioners18,0089,1947,6007,9007,200 067Safety & Security96,23473,775102,43796,41580,437 068Community Services04,6076,4004,5546,400 080District Court696,584726,999695,330689,413677,367 110Juvenile Services271,877231,353292,903264,703302,837 150Prosecuting Attorney209,021288,444230,236240,819178,676 151Coroner8,5304,6409,28014,0809,280 180Sheriff558,239957,763775,392865,916640,938 240Superior Court35,61219,9763,7755,3294,250 270Non Departmental17,27000 TOTAL DEPARTMENTAL REVENUES 2,506,2732,910,9792,754,5452,803,5772,690,172 261Transfer in TOTAL ALL REVENUES: 14,752,21915,243,90515,357,26016,008,91315,606,787 Percent increase from previous year-0.1%3.3%0.7%5.0%-2.5% Attachment 1 Page 2 of 2 20092010201120112012 GENERAL FUND ActualActualBudgetProjectedRecommend Dept.EXPENDITURES ExpendituresExpendituresExpendituresExpenditureExpenditure 010ASSESSOR665,016650,943690,817690,817950,986 020AUDITOR469,776468,486461,232461,232455,582 021ELECTIONS227,038263,041288,144288,144241,328 050CLERK367,203350,747388,411379,900371,161 059COUNTY ADMINISTRATOR276,073276,647312,849312,849299,657 060COMMISSIONERS378,159381,926388,010388,010393,279 061BOARD OF EQUALIZATION5,4775,8677,3617,3617,365 062CIVIL SERVICE COMMISSION1,9381,4992,1002,1002,057 063PLANNING COMMISSION24,41925,55233,94433,94433,944 067SAFETY AND SECURITY147,658160,832172,416172,416169,509 068COMMUNITY SERVICES153,353146,350146,350146,350146,350 080DISTRICT COURT640,144642,171652,882661,393677,386 110JUVENILE SERVICES850,292815,444914,643914,643897,962 150PROSECUTING ATTORNEY868,857934,976844,367844,367866,030 151CORONER20,34732,55532,85044,35232,850 180SHERIFF4,600,5974,940,4265,067,3645,078,2205,076,106 240SUPERIOR COURT421,919368,634266,782298,782267,337 250TREASURER316,759340,550344,635344,635349,497 10,435,02510,806,64611,015,15711,069,51511,238,386 SUBTOTAL DEPARTMENTS: 260NON-DEPARTMENTAL2,109,2972,576,3312,730,8332,800,0002,987,772 261OPERATING TRANSFERS00 261Op Trans- 10- Substance Abuse48,89446,59946,60046,60047,500 261Op Trans- 50- Coop. Extension184,203175,470171,900171,900171,900 261Op Trans- 70- County Cap. Improve.251,00000325,0000 261Op Trans- 99- Parks & Recreation349,548349,477342,300342,300367,300 261Op Trans- 160-Health615,774557,623595,200595,200596,200 261Op Trans- 163-Animal Serv104,059108,705108,000108,000108,000 261Op Trans- 164-Water Qual.-Cons Dist47,92045,64645,60045,60045,600 261Op Trans- 165-Water Quality86,93382,85281,20081,20051,200 261Op Trans- 200-Community Develop.420,000420,000411,400411,400411,400 261Op Trans- 261-Info. Services50,00000 261OTHER OPERATING TRANSFERS467,904131,36289,35489,35456,354 TOTAL EXPENDITURES: 15,170,557 15,300,711 15,637,544 16,086,069 16,081,612 Percent increase from previous year-0.7%0.9%2.2%5.1%0.0% Beginning Cash and Investments2,799,3522,381,0142,136,4982,324,2082,407,913 Revenues14,752,21915,243,90515,357,26016,008,91315,606,787 Expenditures15,170,55715,300,71115,637,54416,086,06916,081,612 Ending Cash & Investments2,381,0142,324,2081,856,2142,247,0521,933,088 carryover (est at 1%)156,375160,861160,816 Adj. Ending Cash & Investments2,381,0142,324,2082,012,5892,407,9132,093,904 Required 10% of Exp. to Reserves1,517,0561,530,0711,563,7541,608,6071,608,161 Revenue stabilization reserve100,000100,000 Reserved for one time expenses 2012169,000 Unreserved Fund Balance863,958794,137448,835530,306385,743 Attachment 2 JEFFERSON COUNTY OTHER FUNDS - 2012 Recommended Budget November 16, 2011 201120112012 est.201220122012 est.2012 `RevenueExpendBeg. CashRevenueExpendEnd. CashRequired OTHER FUNDSBUDGETBUDGETBUDGETBUDGETBUDGETBUDGETReserve 105-AUDITOR'S O&M 73,953 110,165 192,000 73,829 112,677 153,152 11,268 106-COURTHOUSE FACILITATOR 6,900 9,444 15,549 7,000 9,683 12,866 - 107-BOATING SAFETY PROGRAM 27,900 25,284 64,490 285,145 349,523 112 108-COOPERATIVE EXT. PROGRAMS 377,422 410,125 109,200 265,732 294,161 80,771 29,416 113-4-H AFTER SCHOOL 95,000 62,871 111,650 10,000 92,102 29,548 10,000 114-ECONOMIC DEVELOPMENT 25,000 77,245 - 25,000 52,245 6,250 119-JEFFCOM CAPITAL FUND (new 2011) 705,000 584,100 260,000 475,440 470,298 265,142 145,628 120-CRIME VICTIMS SERVICES 76,441 67,697 59,735 77,141 69,049 67,827 6,905 121-JEFFCOM ENHANCEMENT 875,500 1,508,500 - - 122-E-911 TELEPHONE (JEFFCOM) 1,412,566 1,630,817 230,000 1,253,852 1,243,488 240,364 124,349 123-JEFF CO GRANT MANAGEMENT FUND 300,000 300,000 83,000 150,000 150,000 83,000 15,000 125-HOTEL-MOTEL 292,500 284,910 488,610 292,500 292,491 488,619 73,123 126-H&HS SITE ABATEMENT 3,000 9,000 20,229 10,229 10,000 127-PUBLIC HEALTH 3,560,824 3,856,930 873,571 3,387,426 3,654,412 606,585 365,441 128-NATURAL RESOURCES 852,745 833,290 245,305 635,862 680,592 200,575 181,000 129-ANIMAL SERVICES 213,127 237,493 43,780 108,000 127,399 24,381 24,000 130-MENTAL HEALTH 44,250 44,250 1,125 49,150 44,250 6,025 131-CHEMICAL DEPEND/MENTAL HEALTH 357,109 468,085 103,460 367,021 423,082 47,399 42,308 135-JEFFERSON COUNTY DRUG FUND 18,400 32,500 69,723 15,400 15,400 69,723 1,540 136-SHERIFF DRUG INVESTIGATION - 10,000 14,085 - 10,000 4,085 1,000 140-LAW LIBRARY 9,066 9,000 25,575 9,066 9,000 25,641 900 141-TRIAL COURT IMPROVEMENT 16,000 26,036 30,082 25,000 23,973 31,109 2,397 142-PUBLIC DEFENSE FUNDING 35,000 35,000 34,903 35,000 35,000 34,903 - 143-COMMUNITY DEVELOPMENT 1,748,196 1,780,046 403,478 1,759,860 1,756,637 406,701 175,664 147-FEDERAL FOREST TITLE III 500 85,000 73,013 - - 73,013 148-JEFF CO AFFORDABLE HOUSING 135,000 140,000 287,239 196,000 250,000 233,239 25,000 150-TREASURER'S O&M 27,110 30,987 10,100 25,145 35,245 - - 151-REET TECHNOLOGY FUND - 36,622 - 36,622 - 155-VETERANS RELIEF 50,850 72,800 20,000 55,650 59,950 15,700 5,995 160-WATER POLLUTION CNTRL LOAN FUND 5,540 1,883 113,414 5,540 12,200 106,754 1,220 174-PARKS AND RECREATION 441,691 436,077 103,970 719,665 729,924 93,711 72,992 175-COUNTY PARKS IMPROVEMENT FUND 55,000 62,791 24,265 48,304 39,509 33,060 - 177-SPECIAL PROJECTS FUND 122,889 118,974 60,548 112,766 92,559 80,755 35,000 178-POST HARVEST TIMBER MGMT RESV 50 3,616 9,740 - 3,651 6,089 180-COUNTY ROADS 9,446,25310,834,766 4,378,549 7,905,357 8,814,338 3,469,568 1,416,940 181-EMERGENCY ROAD RESERVE 200 - 77,195 100 77,295 - 183-FACILITIES MANAGEMENT 941,580 1,004,080 200,897 978,648 1,033,800 145,745 103,380 185-FLOOD/STORM WATER MANAGEMENT 6,116 13,262 4,651 8,611 186-BRINNON FLOOD CONTROL SUB-ZONE 3,040 10,458 3,651 6,807 187-QUILCENE FLOOD CONTROL SUB-ZONE 21,656 145,558 21,151 124,407 - 301-CONSTRUCTION & RENOVATION 290,350 245,354 346,824 515,354 76,824 302-COUNTY CAPITAL IMPROVEMENT 710,000 710,000 568,353 440,000 666,767 341,586 341,000 303-CAP. IMPROV. CLOCKTOWER - - - 304-H.J. CARROLL PARK 100 50,147 54,142 50 39,277 14,915 - 306-PUBLIC INFRASTRUCTURE 329,000 499,000 1,164,990 339,000 504,000 999,990 624,000 308-CONSERVATION FUTURES TAX 213,700 189,788 409,906 213,700 97,637 525,969 9,764 401-SOLID WASTE 2,192,616 2,429,363 728,794 2,159,161 2,405,434 482,521 240,543 402-SOLID WASTE POST CLOSURE 250 6,000 89,702 100 6,000 83,802 403-SOLID WASTE EQUIPMENT RESERVE 4,000 251,000 707,450 1,000 50,000 658,450 - 404-YARD WASTE EDUCATION FUND 6,000 6,000 7,379 6,000 6,000 7,379 - 405-TRI-AREA SEWER FUND 3,540,672 3,515,289 1,843,702 2,374,000 3,979,808 237,894 53,399 501-EQUIPMENT RENTAL & REVOLVING 1,804,000 1,965,211 3,223,643 1,688,000 1,899,472 3,012,171 1,115,672 502-RISK MANAGEMENT RESERVE 50,000 45,000 170,222 50,000 50,000 170,222 150,000 503-JC UNEMPLOYMENT RESERVE 114,000 213,000 232,862 114,000 213,000 133,862 21,300 504-INDUSTRIAL INSURANCE RESERVE 17,000 17,000 26,167 17,000 17,000 26,167 1,700 505-EMPLOYEE BENEFIT RESERVE 126,000 152,625 166,042 126,000 162,625 129,417 16,263 506-INFORMATION SERVICES 1,318,093 1,553,691 486,992 1,491,571 1,491,571 486,992 490,313 TOTAL OTHER FUNDS BUDGETS 32,752,99337,075,793 19,247,325 28,696,005 33,103,02014,840,310 5,940,669 GENERAL FUND 15,357,26015,637,544 2,407,000 15,606,787 16,081,612 1,932,175 1,608,161 TOTAL ALL FUNDS 48,110,25352,713,337 21,654,325 44,302,792 49,184,63216,772,485 7,548,830