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JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
Board of Commissioners
FROM:
Philip Morley, Jefferson County Admini~trator
DATE:
December 5, 2011
RE:
Public Hearing on Recommended 2012 Jefferson County Budget
STATEMENT OF ISSUE:
The County Commissioners will hold a Public Hearing on the Reco=ended 2012 Jefferson
County Budget at 10:00 AM Monday, December 5, 2011 in the Commissioners' Chambers. After
receiving and considering public testimony, the Commissioners may direct staff to prepare a Final
2012 Budget for potential adoption on December 12,2011.
ANALYSIS:
The Reco=ended 2012 Budget was transmitted and presented to the County Commissioners on
November 21. The Reco=ended Budget can be viewed on-line at www.co.iefferson.wa.us.
The County Administrator's Budget Message on the Reco=ended Budget is attached to this
Agenda Request to summarize major elements of the budget, and provide citizens and the
Commissioners information that may be useful to their review.
FISCAL IMPACT:
See attached Budget Message on the Reco=ended Budget.
RECOMMENDATION: .
Hold a Public Hearing to take public testimony on the Reco=ended 2012 Jefferson County
Budget in preparation for deliberation and direction to staff to prepare a Final 2012 Budget for
potential adoption on December 12, 2011.
IUt ;1r
Date
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JEFFERSON COUNTY ADMINISTRATOR
1820 Jefferson Street. P.O. Box 1220. Port Townsend, WA 98368
www.co.jefferson.wa.us
TO:
County Commissioners
FROM:
DATE:
Philip Morley, County Administrator
December 5, 2011
SUBJECT: Budget Message for the Recommended 2012 Jefferson County Budget
This memorandum accompanies the Recommended 2012 Jefferson County Budget.
Public comment on the Recommended 2012 Budget is invited at the Board of County
Commissioners' Public Hearing, 10:00 AM Monday, December 5, 2011 in the
Commissioners' Chambers in the Jefferson County Courthouse. Written comments are also
welcome at any time through the end of the hearing.
The Board of County Commissioners will consider the public comments as they deliberate,
and will give direction for any modifications the Commissioners may wish prior to adopting
a Final 2012 Budget, tentatively scheduled for December 12.
OVERVIEW
Staff, elected officials and department directors have worked together in preparing a
balanced budget for 2012. The Recommended 2011 Jefferson County Budget is
$49,184,632 for all funds:
. General Fund:
. Other Funds:
$16,081,612; and
$33,103,020.
Details of the Recommended 2012 Budget can be viewed and downloaded on-line at
www.co.iefferson.wa.us. Table 1 below compares the General Fund budget between 2012
and 2011.
TABLE 1
GENERAL FUND
2011 2011 2012 % Change
Original Projected Proposed From
2011
Budaet Prolected
General Fund Revenues $15,357,260 $16,008,913 $15,606,787 - 2.5%
General Fund Exoenditures $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%
The General Fund's proposed expenditure of$16,081,612 in 2012 includes $436,184 of
one-time expenditures: $267,000 for new appraisal software in the Assessor's Office,
funded by recording fees collected by the state; and $169,000 to continue a deputy sheriff
position and a deputy prosecutor position for one year after prior grant funding has expired.
Without these one-time expenses, the Recommended 2012 General Fund is $15,645,428,
virtually unchanged from the original 2011 budget. This continues the County's strategy-
implemented in 2009 - to hold General Fund expenditures flat, despite escalating costs for
existing services.
The Recommended 2012 General Fund Budget includes across the board reductions of
2% from what would have been a status quo budget based on 2011. The reduction is
achieved through a combination of programmatic and service level reductions by each
General Fund department, and/or wage savings equivalent to holding general wage
adjustments flat during 2012 for all exempt employees and other staff where there are open
bargaining agreements, subject to on-going labor negotiations. Additionally, other funds
supported by transfers from the general fund were given no increase in transfer amount for
2012. Those funds will absorb any increases in costs elsewhere in their budgets. In this
way, we are hoping to avoid any additional layoffs of County employees in 2012.
Citizens have played a key role in balancing the budget too. County services in the
General Fund and other funds would have been reduced much further in 2011 and 2012
but for the action by the public one year ago to approve Proposition 1 implementing a
special purpose sales tax. The Board of County Commissioners placed Proposition 1 on
the November 2010 General Election ballot to give citizens a choice whether the county
should cut programs and services dee:y, or whether certain specific services should be
retained with new funding from a 3/10 of 1 % sales tax collected county-wide. Voters
approved the special purpose sales tax by 56%. Under state law 60% (approximately
$646,000 in 2012) goes to the county to support County services and 40% (approximately
$430,000) flows to the City of Port Townsend. The County is expending its share of the
funds to retain the specific services that were originally proposed for funding and which
would otherwise have been cut. Details of the specific services funded are shown in
Attachment 4 to this memo.
Outside the General Fund, recommended expenditures will still be lower in 2012 than
budgeted for 2011, as shown on Table 2. Public Health and Community Development
continue to be significantly impacted by the Great Recession, as is Solid Waste. A
reduction in County Roads' annual construction program accounts for the largest portion of
the 2012 decrease, caused by a major reduction in Secure Rural Schools funding that
reduces the local funds available to match state and federal funds for roads. 2012 will be
the last year of Secure Rural Schools funding, unless reauthorized by Congress.
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%
TABLE 2
2
Overall, County govemment continues to shrink. Staffing is 10% smaller than it was in
2008.279.53 full time equivalent employees (FTEs) are proposed for 2012, compared to
287.41 FTEs budgeted in 2011, a net reduction of 7.88 FTEs. After reductions in prior
years, staffing within General Fund departments is relatively stable. Table 3 shows staffing
changes in other funds.
County Roads
Community Development
Jeff Com
Animal Services
Public Health
TABLE 3
Maior Budaet FTE Changes in 2012
Reductions: FTE
Change
-3.72
-2.50
-1.50
-1.00
- 0.98
Gains: FTE
Change
Parks ft Recreation" +2.66
" temporary increase due to an interlocal
agreement with the City of Port Townsend
to fund operation 8: maintenance of the Rec
Center and Memorial Field
The reduction of one position in Animal Control reflects the City of Port Townsend's
decision to discontinue contracting with the Sheriff for animal control services starting in
2012. The net 7.88 FTE contraction in staffing countywide would be larger, but for a
temporary increase to Parks and Recreation to operate the Recreation Center and
Memorial Field in Port Townsend until mid 2015, funded through a four-year Interlocel
Agreement with the City with $212,500 per year of the City's share of the Proposition 1
Special Purpose Sales Tax approved by voters countywide last year paying for this service.
Grant-funded projects in Community Development and the Environmental Health Division
further mask the extent of staffing reductions. A detailed breakdown of staffing levels by
department and fund from 2002 through 2012 is attached to this memo as Attachment 3.
The Recommended 2012 General Fund Budget continues to respond to the prolonged
economic downtum that has reduced revenues, and also adapts to an on-going structural
funding gap as normal cost inflation for existing County services outstrips revenue from the
county's existing property tax base that is subject to a state-imposed 1 % annual growth
limit without a public election. The 2012 budget is part of a rolling five-year budget
strategy, summarized in Table 4 below. Table 4 shows the General Fund from 2009 to
present as well as projected General Fund budgets for the next five years: 2012-2016.
3
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As shown on Table 4, in 2011 the General Fund received roughly $600,000 of extra one-
time revenue above the 2011 adopted budget. This has come from a number of volatile
revenues that just happen to be on an upswing in the same year: timber harvest on state
Department of Natural Resources lands managed on behalf of the county, harvest tax from
private timber lands, Payment In Lieu of Taxes (pIL T) revenue for federal lands in the
County, and partial reimbursement by the state for 201 0 county costs to prosecute an
extraordinary criminal justice case. This extra 2011 revenue has allowed the County to take
steps to benefIt the General Fund in 2012. This includes transferring $250,000 from the
General Fund to the Capital Improvement Fund to help cover the county's 2012 debt
payment, necessary because a depressed real estate market continues to create a shortfall
in county revenue from Real Estate Excise Tax (REET). REET historically paid for debt
service. WIthout this 2011 "prepayment: the shortfall would have come out of 2012
General Fund revenues, and would have required a quarter million dollars of additional
programmatic cuts in 2012 to offset that expenditure."
In past years, REET revenue also paid for repairs and major maintenance to the county's
buildings, but is not presently able to do so. $75,000 of 2011's extra revenue is being
transferred to the Capital Improvement Fund to partially fund future capital repairs and
construction. $169,000 of 2011's extra revenue will remain in the General Fund to fund a
deputy sheriff and a deputy prosecutor in 2012 for one year after expiration of grant
funding, as previously noted. And finally, $100,000 of the extra revenue would be reserved
in the General Fund to help backfill a downturn of the same volatile funding sources that is
likely to occur in a Mure year, thereby helping to keep the General Fund more stable and
predictable.
In Mure years, the General Fund will continue to make transfers to the Capital
Improvement Fund to help pay for annual debt service, and help fund capital repair and
construction for county facilities.
Table 4 also shows that unless additional on-going revenues can be found, more
permanent reductions or efficiencies in services funded by the General Fund will be needed
in 2013, 2014 and 2015 to balance inflating costs for existing services against constrained
revenues. $300,000 of new permanent reductions will be necessary in 2013, $275,000
more in 2014, and another $250,000 of permanent reductions in 2015.
Despite these additional rounds of annual permanent program cuts and efficiencies, we
plan for the General Fund to draw down its remaining unencumbered fund balance (funds
in excess of its 10% minimum reserve). By 2014, the unreserved cash and investments in
the General Fund will effectively be zero. Unreserved fund balance in the General Fund is
expected to start rebuilding in 2015 and 2016 and would be available to help cushion the
next economic downturn.
* If not for the 2011 extra revenue which will fund $250,000 of the General Fund 2012 debt
obligation, plus $646,000 of new revenue from the special purpose sales tax approved
by the voters last year, the County would need to make $900,000 of additional service
cuts in 2012 - this is in addition to the $300,000 of cuts already included in this budget.
5
Significant changes in the 2012 budget as compared to the 2011 budget are summarized
below.
GENERAL FUND SIGNIFICANT BUDGET CHANGES
EXPENDITURES - GENERAL FUND:
General Fund Budget Descnption
Change
Assessor 267,184 Replacement of Assessor's software, funded by a grant.
All General Fund (97,000) . All departments target budgets were reduced by .7%
Departments from their base budget
(254,000) . Negotiations are underway for savings equivalent to
a freeze in the general wage adjustment for all open
contracts.
REVENUES - GENERAL FUND
Genet'al Fund Budget Description
Change
Property Tax- (219,500) 2011 was the last year of a 2-year Property Tax Levy Shift
Levy Shift from Road Fund to General Fund.
Sales Tax 274,000 . Spedal purpose sales tax approved by voters in 2010
provided funding for 7 months of 2011, and will
provide 12 months of revenue in 2012. The total
expected spedal purpose tax for 2012 is 646,000, an
increase of 274,000 over the previous partial year's
receipts.
38,000 . 2012 County Sales tax of $1,954,000 shows a small
increase over budgeted 2011 sales tax
Assessor 267,000 Grant Revenue for replacement of Assessor's software
OTHER FUNDS SIGNIFICANT BUDGET CHANGES
EXPENDITURES - OTHER FUNDS
OTHER FUNDS Budget Description
Change
Parks 8: Ree.
275,000 Costs for contract with City for Memorial Field and
Recreation, $212,500 from revenue from the City per an
interlocal agreement, $62,500 additional costs for Parks
and Field maintenance from budgeted 2011.
6
REVENUES - OTHER FUNDS
Other Funds Budget Description
Change
Parks 8: Rec. 212,500 AdditionaL revenues from contract with City for MemoriaL
FieLd and Recreation Center
Animal Services (105,127) City no Longer contracting for animaL services (50,000),
plus fee revenue from unincorporated Jefferson County
will go to the Humane Society to assume operation of the
animal shelter as a private non-profit, starting in 2012.
Road Fund (396,500) Net reduction in Road revenues even after $219,500
increase in Road revenues from end of temporary levy
shift, because of $616,000 reduction in funding from
federal Secure RuraL Schools.
Compliance Opinion & Basis for Budget Preparation
The 2012 Recommended Budget complies with all statutory and constitutional
requirements, and substantially complies with adopted county ordinances and resolutions,
including:
· Resolution No. 32-11, setting Goals and Objectives for the 2012 County Budget, and
adopting Jefferson County's Strategic Plan;
· Resolution No. 32-10, directing that Proposition 1 funds be used to retain or provide
certain listed programs and projects or similar programs and projects within available
funding - see Attachment 4, titled "Special Purpose Sales TaxlPublic Safety Sales
Tax: 2011 and 2012;" and
· Resolution No. 38-10, setting how sales tax revenues shall be budgeted, and setting
aside sales tax exceeding the budgeted amount for use for future revenue
downturns, capital facilities projects, one-time operating costs and reduction of
property taxes.
· Each fund meets the minimum required reserve, established by a separate
Resolution that will be adopted along with the Final 2012 budget.
other Notes
· The 2012 level of "diversion" of Road Fund property tax to the General Fund is
$720,000, the same dollar figure as 2011. It is equal to or less than the amount of
money budgeted to be expended for traffic law enforcement by the Sheriff in 2012.
· Revenue: This 2012 Recommended Budget includes:
· the allowable 1 % property tax revenue increase for the Road Fund
· the allowable 1% property tax revenue increase for the General Fund, but
discontinues a temporary levy shift from the Road Fund
· the allowable 1 % property tax revenue increase for the Conservation Futures Fund
7
. the base sales tax of 1 %
. the 0.1 % sales tax for Criminal Justice to the General Fund
. the 0.3% special purpose sales tax to the General Fund approved by the voters in
November, 2010.
. the 0.1 % sales tax for Mental Health/Chemical Dependency
. the 0.1 % sales tax for JeffCom 911
. Under the Recommended 2012 Budget, Law & Justice is 57% of all General Fund
expenditures in 2012. Excluding the Assessor's one-time software purchase, Law &
Justice is 58% of all General Fund expenditures.
. Debt: The outstanding debt for 2012 includes new bonds issued in 2011: $1.2 million
for Jeff Com emergency communications capital projects (in two bond issues) and $2.2
million to finance final design/property acquisition for the Port HadlockfTri-Area
Wastewater System. In addition, $2 million of existing county bonds were "refunded"
(meaning "refinanced") to take advantage of lower interest rates saving the county
money in years 2012-2018. Among the current bonds, the shortest-term debt retires in
2012 and the longest term debt retires in 2030. At year end 2012, the County expects
to have the following principal outstanding on the debt:
General Obligation Bonds
Contractual Borrowina
Existing Debt: Principal Outstanding 12/31/12
$7,138,000
$1.710.023
$8,848.023
The graph in Table 5 below shows the county's schedule of annual debt service payments
(for principal plus interest) which will decline over time. The graph shows all county debt,
and also highlights that portion currently anticipated to be funded by Real Estate Excise
Tax andlorthe General Fund.
TABLE 5
$1AOO.ooo
Jefferson County
Annual Prfndpal & Interest Due
(rev~ 11/28/11)
$1.200,000
A
II $1,000,000
.
.
.
I $800_
$200_
.
. _.000
,
m
. $0000_
.
$0
##~~~~~~~~~#~~~~~~~~##
-All County Bond Princlpal & lnter86t due - Paid byCOunty REET/Gen'l Fund
8
FUTURE ISSUES
Our entire community, including the Jefferson County government that serves it, continues
to be impacted by the local effects of the national recession and its slow recovery. In
addition, $2 Billion of state budget cuts are yet to be implemented in 2012, followed by
significant federal deficit reductions anticipated to be seen in the last quarter of 2012 and in
2013. These future state and federal bUdget reductions will be felt by our citizens and will
significantly affect contracts, grants and transfers from state and federal agencies to
Jefferson County government. The County will watch carefully and adapt.
Specific issues we know Jefferson County government will address in 2012 and beyond
include:
· Funding our Capital Needs. The county's Construction and Renovation Fund (Fund
301) pays for repairs, preventative maintenance, remodeling, replacement,
improvements and construction of county facilities. It previously was funded by excess
Real Estate Excise Tax revenue available after first paying the County's annual debt
service, but no excess REET has been available for several years. Fund 301 has
instead relied on a diminishing fund balance. The General Fund is now beginning to
transfer funds to Fund 301, partially replacing REET. A major task in 2012 will be to
update our capital facility plans for major maintenance, and develop a multi-year capital
bUdget and financing for this purpose. On another capital front, Information Technology
(IS) holds a key to future effiCiency and productivity gains in county government,
especially with the construction in 2012 and 2013 of Broadband through a federal grant.
Information Services will be working with all county departments in the coming year to
develop and refine an IS Strategic Plan and finance strategy for IT, GIS and
telecommunications to take advantage of this promise and better serve our customers.
· A Weak Real EstatelDevelopment Market. The ongoing recession in the development
and real estate sectors continues to depress permit fees to Community Development,
Environmental Health and Public Works. A market inventory of properties subject to
short sale and repossession/resale is likely to constrain property values, and weaken
the demand for new construction for several more years. Associated sales tax from
construction materials and Real Estate Excise Tax from property sales will continue to
be depressed by the sluggish market. Moreover sales by quasi-federal agencies
Fannie Mae and Freddie Mac of repossessed properties are not subject to Real Estate
Excise Tax, further reducing county REET revenue.
· Parks & Recreation. The County will continue working to meet the challenge to fund our
Recreation programs and maintain our Parks facilities. Under an Interlocal Agreement
between the city and the county, an Exploratory Regional Parks and Recreation
Committee was convened in 2011 and is investigating more efficient ways for
government, schools and non-profIt organizations to collaborate to deliver parks and
recreation services. We look forward to their recommendations, scheduled for release
in mid 2012.
9
. Responding to State and Federal Budget Cuts. Upcoming state and federal cuts are
likely to especially affect Jefferson County Public Health, Environmental Health, and
passthroughs by the County to a variety of community services. In addition, Community
Development and Public Health will need to plan for the expiration of federal grants that
are scheduled to end in 2013 and 2014.
. County Roads. Reductions in revenue from the federal Secure Rural Schools, and its
potential expiration atter 2012, is requiring County Roads to scale back its operations
and reduce its annual construction program including capital maintenance. Continued
erosion of its property tax base against inflation in cost exacerbates this problem.
. Solid Waste. The recession has also reduced solid waste tonnage for disposal through
county drop boxes and the transfer station. Because tipping fee revenue to fund Solid
Waste operations is down, we will be reviewing our options over the coming year to
further reduce operating costs and/or otherwise fund this critical community service.
. Port Hadlock Wastewater Project. Work on the Port Hadlock Wastewater Treatment
System continues to progress. This project will "turn on" the promise of the new Urban
Growth Area, by allowing property owners there to take advantage of urban zoning,
allow existing businesses limited by septic systems to expand, reduce development and
housing costs, and enhance property values. As 2011 concludes, property acquisition
for the treatment and infiltration facility, and the 30% design of the facility itself, are both
nearly complete. County bonds, a $1 Million federal grant, and a guarantee by the
State for a $10 Million Public Works Trust Loan will fund 100% design and a portion of
construction costs. A critical next step will be to engage the Port HadlocklTri-Area
community about the timing and alternatives for completing funding and construction of
this important project.
By 2015 Jefferson County must find efficiencies or reduce its General Fund services by a
total of $825,000 beyond reductions previously made. Services in other funds face similar
challenges. The funding gap is caused by the slow recovery of the economy and revenues,
plus the continued erosion of the buying power of the County's property tax base against
cost inflation. Elected officials, department directors, and staff will be called upon to work
together to design what county government should look like in 2015 and beyond. We will
be considering the types and levels of services Jefferson County can provide.
10
CONCLUSION
The Recommended 2012 Budget is a fiscally responsible budget that responds to today's
economic realities. Still, significant challenges lay ahead in responding to upcoming state
and federal budget actions which will add to the inherent challenge in the present economy
to provide public services and maintain facilities within severely constrained revenues.
Developing the 2012 Recommended Budget has been a collaborative process, and this
collaboration is a major strength in our ability to successfully meet the challenges ahead.
The cooperation of the independently elected officials, appointed department directors and
County staff has been essential to this.
Each year, many indMduals in every branch and department of our organization work hard
to prepare the Budget. Special recognition and my personal thanks go to Anne Sears,
County Auditor Donna Eldridge, County Treasurer Judi Morris, County Assessor Jack
Westerman III, Lorna Delaney (prior to her retirement), Aimee Campbell, Beth Hill, Leslie
Locke, Raina Randall and Julie Shannon.
ATTACHMENTS:
. 2012 General Fund Summary
. 2012 Other Funds Summary
. 2012 Departmental Staffing Schedule
. Accounting for Special Purpose Sales Tax Use In 2012
11
Attachment 1
JEFFERSON COUNTY GENERAL FUND. 2012 Budget
Paue1 of 2
_16,2011
2009 2010 2011 2011 2012
GENERAL FUND Actual Actual Budget Projected Recommend
BARSj REVENUE TYPE Rewnues Revenues Revenues Rewnue Revenues
311 Properly Tax 8,647,580 8,945,596 7,157,000 7,085,000 7,045,000
311 Diverted Road TlllCIlS 878,646 713,227 720,000 715,000 720,000
311 Sale ofTax1llle Properly 495 0 0 0
312 Private HarvestTax 92,729 151,188 108,000 203,000 230,000
312 Private Harves!Tax(dlv} 12,427 15,150 15,000 15,000
313 Sales Tax 2,136,788 1,918,550 1,918,000 1,987,000 1,954,000
313 Sales Tax-LOST 274,915 257,811 281,000 269,149 21>~,000
313 Sales Tax - Speelal Purpose 372,000 378,434 1>46,000
317 Leasehold ExcIse Tax 58,165 64,383 52,000 65,645 56,000
317 Treas Collecllon Fees 30,323 27,397 25,000 27,508 27,000
319 Penalties 248,911 239,172 200,500 325,000 245,300
TOTAL TAXES 10,174,469 10,307,779 10,828,850 11,041,938 11,201,300
.
332 Fed Entitiemenls-PIL T 281,732 418,333 408,000 468,246 430,000
335 PUD Priv. Tax 73,092 50,665 50,000 18,765 30,000
336 Cnm Just HI Cnme/DUVAss! 325,665 329,739 339,000 324,313 327,000
336 Uquor ExcIse Tax 35,828 37,254 38,400 39,237 39,000
336 Liquor Profit 59,412 70,800 87,000 67,651 68,000
349 Interfund Serv.-CostAlloc. 440,425 339,522 355,000 363,000 295,000
361 ImIes1ment Income 816,249 265,522 250,000 113,000 200,000
341 Treasurer's Imes1mentFees (361,382) 12,500 15,828 7,000 4,985 20,315
360 M1soallaneous Re109nue 78,219 87,929 31,665 3,000
395 TImber Sales D.N.R. 146,007 239,956 230,000 557,205 258,000
395 Sale of Surplus Resl Properly 0 0 0 0 0
390 Other Non-Re109nues 22,527 197,000 0 191,045 45,000
TOTAL OTHER TRCAS, REVENUE 2,071,477 2,025,147 1,778,085 2,163,400 1,715,315
TOTAL TREASURER'S REVENUE 12,245,946 12,332,926 12,802,715 13,205,336 12,918,815
Dept.
010 Assessor 2,514 2,021 1,800 1,878 289,444
020 ....dltor 283,342 257,898 256,742 249,322 253,466
021 Elecllons 130,781 118,237 190,447 185,248 89.612
050 Clerk 215,531 201,002 182,203 198,000 190.245
oao Commissioners 18,008 9,194 7,800 7,900 7.200
067 Safety & Securtty 96.234 73,775 102,437 98,415 80,437
068 Comm unity SeNloas 0 4,607 6,400 4,554 6,400
060 District Court 696.594 726,999 895,330 689,413 677,367
110 JU109nlle SaNlces 271,877 231,353 292,903 294,703 302,837
150 Prosecuting Attomey 209,021 288,444 230,236 240,819 178,676
151 Coroner 8,530 4,640 9,280 14,080 9,260
180 Sherffl 558,239 957,763 775,392 885,918 940,936
240 Supenor Court 35,812 19,978 3,775 5,329 4.250
270 Non Depertmentel 17,270 0 0
TOTAL DEPARTMENTAL REVENUES 2,506,273 2,910,979 2,754,545 2,803,577 2,690,172
~
. . ',.,.. 'W .>:.:.": .~~~;""., ""N.' ":.' 14,752,219 15,243,905 15.357,260 18,008,913 15.606.787
. . , : ?'. . ~..}tt?M&i;*kt;.:*.:*:-:t:;:*::::W*:~~B~!'-:'
:,y, . . .....'. ..... .... .,:.' .~.X~,>,.~. _.W." ..... <..o}N . :..~.;.x.:~::..
Perean! Increase from pre"ous year -0.1% 3.3% 0.7% 5,0% 1,,*,,> -u;%
12
Attadlment 1
2009 2010 2011 2011 2012
GENERAL FUND Actual ActuaJ Budget Projected ~commend
Depl EXPENDITURES Expenditures Expenditures Expenditures Expenditure Expendlture
010 ASSESSOR 665,016 650,943 690,817 690,817 950,986
020 AUDITOR 469,776 468,486 481,232 461,232 455,582
021 ELECTIONS 227,038 263,041 286,144 288,144 241,328
050 CLERK 367,203 350,747 388,411 379,900 371,161
059 COUNlY ADMINISTRATOR 276,073 278,647 312,649 312,849 299,657
080 COMMISSIONERS 378,159 381,926 388.010 388.010 393,279
051 BOARD OF EQUALIZATION 5.477 5,867 7,361 7,361 7,365
082 CML SERVICE COMMISSION 1,938 1,499 2,100 2,100 2,057
053 PLANNING COMMISSION 24,419 25,552 33,944 33,944 33,944
067 SAFElYANDSECURITY 147,658 180,832 172.416 172.416 ... 169,509
068 COMMUNITY SERVICES 153,353 146,350 146,350 146,350 146,350
060 DISTRICT COURT 640,144 642,171 652,882 661,393 677,386
1.110 JUVENILE SERVICES 850,292 815,444 914,643 914.643 897,962
150 PROSECUTING ATTORNEY 888,887 934,976 644,357 644,367 866,030
151 CORONER 20,347 32,555 32,850 44,352 32,850
180 SHERIFF 4,600,597 4,840.426 5,067,384 5,078,220 5,076,106
240 SUPERIOR COURT 421,919 368,634 266,782 298,782 267,337
250 TREASURER 316,759 340,550 344,635 344,635 349.497
SUBTOTAL DEPARTMENTS: 10,435,0211 10,806,546 11,015,157 11,069,515 11;238,385
260 NON-DEPARTMENTAL 2,109,297 2,576,331 2,730,833 2,800,000 2,987,772
281 OPERATING TRANSFERS 0 0
281 OJ) Trans- 10- Subs1ance Abuse 48,894 46,599 46,600 46,600 47,500
261 OJ) Trans- 50- Coop. Extension 184,203 175,470 171,900 171,900 171,900
261 OJ) Trans-70- CounlyCap.lmprove. 251,000 0 0 325,000 0
261 OJ) Trans- 99- Parks & Recreetion 349,546 349,477 342,300 342,300 .. 367,300
261 OJ) Trans-l60-Heelth 615,774 557,623 595,200 595,200 596,200
281 OJ) Trans- 163-Anlmal Serv 104,059 108,705 108,000 108,000 108,000
281 OJ) Trans- 184-Wa1er Qual.-Cons Dls! 47,920 45,646 46,600 45,600 45,600
281 OJ) Trans- 165-Wa1er Quellty 86,933 82,852 81,200 81,200 51,200
261 OJ) Trans- 200-CommunItyDevelop, 420,000 420,000 411,400 411,400 411.400
281 OJ) Trans- 261-1nfo. Se~ces 50,000 0 0
261 OTHER OPERATING TRANSFERS 467,904 131,362 89,354 69,354 56,354
ttt~MMt ~:::... :,.',. :.:. .:....:...;......~~~t~~W~f~t@@:;~~g: 16,170,657 16,300,711 16,537,544 15,086,069 16,081,612
.. . . .......'
Peman! Increase from pravlous year -0.7% 0.9% 22% 5.1% 0.0%
Beginning Cesh and Imes1men1a 2,799,352 2,381,014 2,136,498 2,324,208 2.407,913
Revenues 14,752,219 15,243,905 15,357,260 16,008,913 15,606,787
Expendlturas 15,170,557 15,300,711 15,637,544 16,086,069 116,081,612
Ending Cash & Inves1menls 2,381,014 2,324,208 1,856,214 2,247,052 1,933,088
cel1JOver (es! at 1 %) 156,375 160,861 160,816
I'd], Ending Cash & Inves1menls 2,381,014 2,324,208 2,012,569 2,407,913 2,093,904
Requlrad 10% 01 Exp. to Reserves 1,517,056 1,530,071 1,563,754 1,608,607 1,608,161
Revenue slsblllzation raseoo 100,000 100,000
Reserved for one time expenses 2012 169,000
Unraserved Fund Balance 883,956 794,137 446,835 530,306 I 385,743
Paae20f 2
13
Attachm::nt 2
JEFFERSON COUNTY OTHER FUNDS. 2012 Recommended Budget
No'Smber 18. 2011
2D11 2D11 2D12est. 2D12 2D12 2D12est. 2012
. Revenue Expend Beg. Cash Revenue Expend End. Cash Required
OTHER FUNDS BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET Rese1ve
10000UDITOR'S O&M 73,953 110.165 192,000 73.829 112,677 153.152 11,268
I06-C0URlHOUSE FACILITATOR 6,900 9,444 15,549 7.000 9,683 12.B68 .
107.BOATlNG SAFElY PROGRAM 27,900 25,264 64,450 285.145 34ll,523 112
I06-C00PERA TlVE EXr. PROGRAMS 377.422 410,125 109,200 285,732 264,191 80.771 29,416
113+H AFTER SCHOOL 95.000 62.971 111.650 10,000 92,102 29,648 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
l2O-CRIME VICTIMS SERVICES 76,441 67,697 69.735 77,141 69.049 67,827 6,905
121.JEFFCOM ENHANCEMENT 875,500 1,508,500 . .
122.E.911lELEPHONE (JEFFCOM) 1.412,586 1,630,817 230,000 1,293,852 1,243,488 240.364 124.349
123.JEFF CO GRANT MANAGEMENT FUND 300,000 300,000 83.000 160.000 150,000 83.000 15.000
125-H01EL.MOlEL 292,500 284,910 488,810 292.500 292,491 488.619 73.123
12lHi&HS SITE ABAlEMENT 3.000 9.000 20,229 10,229 10.000
127-PUBLIC HEAL lli 3.590.824 3,856.930 873,571 3.387,428 3.854,412 806,585 365,441
128-NA11JRAL RESOURCES 852.745 833,290 245,305 635.862 690,692 200,575 181.000
129-ANIMAL SERVICES 213.127 237,493 43,780 108.000 127,399 24,381 24,000
130-MENTAL HEALlli 44.250 44,290 1,125 45,150 44,250 6,025
131-CHEMICAL DEPENDIMENTAL HEAL1H 357,109 488,085 103,460 367.021 423,082 47.399 42,308
13!hIEFFERSON COUNlY DRUG FUND 16.400 32,500 69.723 16,400 15,400 69,723 1.540
136-SHERIFF DRUG INVESl1GAl10N . 10.000 14.095 . 10.000 4,085 1,000
14O-lAW LIBRARY 9.069 9.000 26.676 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.PUBUC DEFENSE FUNDING 36,000 35.000 34,903 36.000 35,000 34.903 .
143-COMMUNITY DEVELOPMENT 1,745,199 1,780,046 403,478 1,759,880 1.759,637 406,701 175.864
147.FEDERAL FOREST l1TLE III 500 85.000 73,013 . . 73,013
14lh1EFF CO AFFORDABLE HOUSING 136.000 140,000 267,239 196,000 250,000 233,239 25,000
1/;(1. TREASURER'S O&M 27,110 30,987 10.100 25,145 35,245 . .
151.REETlECHNOLOGY FUND . 36.622 . 36,922 .
15S-VE1ERANS REUEF 60,860 72,800 20.000 65,660 59,950 16,700 5,995
16tl-WA lER POLLUTION CNTRL LOAN FUND 6,540 1.683 113.414 5.540 12,200 106.754 1,220
174-PARKS AND RECREAl10N 441.691 436,077 103,970 719,665 729,924 93.711 72.992
175-COUNlY PARKS IMPROVEMENT FUND 66.000 62.791 24,265 46.304 39,509 33,090 .
177-5PECIAL PROJECTS FUND 122,699 116,974 60.546 112,769 92.569 60,755 35,000
17ll-POST HARVESTl1MBER MGMT RESV 50 3,616 9,740 . 3.651 6,089
l8O-COUNlY ROADS 9.446,253 10,834.766 4,379.549 7,905,367 8,814.338 3,469.668 1,416.940
181-EMERGENCY ROAD RESERVE 200 . 77.196 100 77,295 .
1Il3-FACJLf11ES MANAGEMENT 941.660 1.004,080 200,897 978,648 1,033,600 145.745 103,380
1Jl5.FLooDlSTORM WAlER MANAGEMENT 6.116 13,282 4,951 8.611
I~RINNONFLooDCONTROLS~ONE 3,Q40 10.458 3,651 8,807
187-QUR.CENE FLOOD CONTROL SUB-ZONE 21.656 145,558 21,161 124,407 .
301-CONSTRUCl10N & RENOVAl10N 290,350 246.364 346,824 515,354 79,924
302-COUNlY CAPITAL IMPROVEMENT 710.000 710,000 668,363 440,000 696.767 341,688 341,000
303-CAP. IMPROV. CLOCKlOWER . . .
304-H.J. CARROLL PARK 100 60,147 54,142 60 39,277 14,915 .
3Oll-PUBLIC INFRASTRUClURE 329,000 499,000 1.164,990 339.000 504,000 999.990 624.000
305-CQNSERVAl10N FUTURES TAX 213,700 189.788 409,906 213.700 97,637 525,969 9,764
4111-50UD WASTE 2,192.616 2,429,363 728,794 2.159.161 2,405.434 482,521 240.543
402-50UD WASlE POST CLOSURE 260 6,000 89,702 100 6.000 63,802
403-50UD WASlE EQUIPMENT RESERVE 4.000 251,000 707.460 1,000 60.000 658,460 .
404-YARDWASlE EDUCAl10N FUND 6.000 6,000 7.379 6,000 8,000 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 1.966,211 3,223,643 1,688.000 1,899,472 3.012.171 1,116.672
502-R1SK MANAGEMENT RESERVE 50,000 45.000 170,222 60.000 50,000 170,222 160.000
503-JC UNEMPLOYMENT RESERVE 114.000 213.000 232,862 114.000 213.000 133.692 21.300
504-INDUSTRJAL INSURANCE RESERVE 17,000 17,000 26.167 17,000 17,000 26.167 1.700
505-EMPLOYEE BENEFIT RESERVE 126.000 152.625 166.042 128,000 162,825 129,417 16,263
508-INFORMA l10N SERVICES 1,318.093 1,553,691 488,992 1.451,571 1,491,571 488,992 490,313
TOTAL OTHER FUNDS BUDGETS 32,752,993 37.076,793 19,247.325 28,896.006 33,103.020 14,640,310 5,940.689
GENERAL FUND 15.357,290 15,637,644 2.407.000 15,606.787 16,091.612 1.932.176 1,608.161
TOTAL ALL FUNDB 46,110,263 52.713.337 21.654,326 44,302,792 49.164,832 16.772.465 7.548.830
14
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ATTACHMENT 4:
JEFFERSON COUNTY BUDGET 2012
SPECIAL PURPOSElPUBLlC SAFETY SALES TAX - 2011 and 2012
Department/Organization lJe$crlpti9t! Sales Tax Sales Tax
Budget Budget
2011 2012
(J~ne-Dec) (12 months)
REVENUES:
Treasurers Revenue Spacial Purpose/Public Safety Sales Tax Revenue 372,000 646,000
EXPENDITURES:
Sheriff 1 deputy posttion, safety traIning, mise programs, $102,198 $178,700
1 animal control officer
Prosecutor 1/2 deputy prosecutor retained $21,900 $38,300
Juvenile Services 1 juvenile probation officer, support staff, $43,799 $76,600
diversion
Mise. Public Safety costs in criminal justice departments $11,096 $19,400
Subtotal Public Safety $178,993 $313,000
% ofTTL spent on Public Ssfety: 48.1% 48.5%
Community Sarvices: OlyCAP Tri-Area, Quilcene & Brinnon Community Centers $73,582 $126,000
& Senior Services
Community Services: PT Sr PT Community Center $7,300 $12,500
Association
Community Services: Gardiner Gardiner Community Center $1,635 $2,800
Comm ctr.
Community Services: Jefferson County Fair $2,628 $4,500
County Fair
WSU Cooperative Extension aflerschool programs for youth and facility costs $11,680 $20,000
Transfer to Public Health Maternal Health Nurse $29,199 $51,000
Transfer to Substance Abuse Programs including "Project Alert" that serves $27,214 $47,600
youth in PT, Chimacum and Quilcene
Transfer to Jefferson County Programs in agriculture, water quaity, forestry, fish $26,630 $45,600
Conservation District & wildlife habitat and eductation
Subtotal Community Services $179,868 $310,000
Misc. Core Services Steffing and other costs in administrative $13,140 $23,000
depertments
Subtotal Core Services $13,140 $23,000
TOTAL SPECIAL PURPOSElPUBLlC SAFETY TAX EXPENDITURES: $372,001 $646,000
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