The URL can be used to link to this page

Home My WebLink About121211_ra01 JEFFERSON COUNTY BOARD OF COUNTYCOMMISSIONERS REGULAR AGENDA REQUEST TO: FROM: Philip Morley DATE: December 12, 2011 RE: Deliberation and Potential Action on 2012 Jefferson County Budget STATEMENT OF ISSUE: Board of County Commissioners deliberation and approval is requested for the proposed Resolution adopting a Final 2012 Jefferson County Budget. On December 5, 2011, the Board held a Public Hearing and began deliberations on the 2012 Jefferson County Budget. A Final Budget includes technical corrections and is ready for final adoption. ANALYSIS: Enclosed for Board action is a Resolution to adopt the 2012 Jefferson County Budget, including a Revised 2012 General Fund Summary and Revised 2012 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 16, 2011 Recommended Budget" which outlines the changes contained in the Final Budget. A Budget Message for the Final 2012 Jefferson County Budget is also included with this memo, and it will be posted with the Budget, after the 2012 Jefferson County Budget is adopted. FISCAL IMPACT: As proposed, the Final 2012 Budget is a balanced budget using 2012 revenues and fund balance. RECOMMENDATION: Approve the proposed Resolution adopting a final 2012 Jefferson County Budget. IU7~1 Date COUNTY OF JEFFERSON State ofWasbington Adopting the 2012 Budget for the General Fund } and Other Funds, and the 2012 Jefferson County } Road Construction Program and 2012 County } Capital Improvement Program } RESOLUTION NO. WHEREAS, on July 25, 2011, the Board of County Commissioners adopted Resolution No. 32-11 setting Goals and Objectives for the 2012 County Budget; and WHEREAS, Jefferson County's Elected Officials and Department Directors, working with the County Administrator, have prepared revenue and expenditure plans for 2012 in conformance with Resolution No. 32-11; and WHEREAS, on November 21, 2011, the Board of County Commissioners conducted a public hearing on setting the 2012 Ad Valorem Tax Levies for Jefferson County levy in 2011 to be collected in 2012, and subsequently adopted Resolution No. 55-11 for the General Fund levy, Resolution No. 56-11 for the County Road levy, and 57-11 for the Conservation Futures levy; and WHEREAS, on December 5, 2011, the Board of County Commissioners conducted a public hearing on the Recommended 2012 Jefferson County Budget, at which hearing citizens were given an opportunity to provide input on any part of the proposed budget; and WHEREAS, the 2012 Jefferson County Budget as herein adopted complies with state law, including Chapter 36.40 of the Revised Code ofWasbington; NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners, Jefferson County, Washington, that the 2012 Jefferson County Road Construction Program and the County Capital Improvement Program for 2012 are hereby adopted as part of this budget document; and, BE IT FURTHER RESOLVED, that the 2012 Final Budget Detail as posted by the Jefferson County Auditor on December 9, 2011 is hereby accepted; and, 1 . BE IT FURTHER RESOLVED, that the following attached budget and staffing schedule (Exhibits I, II and III) are hereby adopted as the 2012 BUDGET for Jefferson County, including the General Fund and all other County Funds; with BUDGETS being adopted at the DEPARTMENT LEVEL for the General Fund and at the FUND LEVEL for all other funds, with the exception that any revisions that effect the number of authorized employee positions, salary, ranges, hours, or other conditions of employment must be approved by the Board of County Commissioners. APPROVED AND ADOPTED this _ day of December, 2011. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: John Austin, Chairman Phil Johnson, Member ATTEST: David Sullivan, Member Raina Randall, Deputy Clerk of the Board 2 JEFFERSON COUNTY GENERAL FUND - 2012 Budget D:lcerriler 7 2011 EXHIBIT I Page 1 of 2 2009 2010 2011 2011 .... 2P.12 GENERAL FUND Actual Actual Budget Projected Rnal BARS ~ REVENUE TYPE Revenues Revenues Revenues Revenue Revenues 311 Property Tax 6,647,580 6,945,596 7,157,000 7,065,000 7,045,000 311 Diverted Road Taxes 676,648 713,227 720,000 715,000 720,000 311 Sale ofTax TIUe Properly 495 0 0 0 312 Private HaMlStTax 92,729 151,168 108,000 203,000 230,000 312 PrIvate HaMlStTax (div) 12,427 15,150 15,000 15,000 313 Sales Tax 2,136,768 1,918,550 1,916,000 1,987,000 1,954,000 313 Sales Tax-LOST 274,915 257,811 261,000 269,149 263,000 313 Seles Tax - Special Purpose 372,000 376,434 64ll,000 317 Leasehold ExcIse Tax 56,168 54,363 52,000 58,645 56,000 317 Treas Colleclion Fees 30,323 27,397 25,000 27,508 27,000 319 Penalties 246,911 239,172 200,500 325,000 245,300 TOTAL TAXES 10,174,469 10,307,779 10,826,650 11,041,936 11,201,300 332 Fed EntiUemenls-PIL T 261,732 418,333 408,000 486,246 430,000 335 PUD PrIv. Tax 73,092 50,666 50,000 16,788 30.000 336 Crlm Just Hi CrlmelDUVAsst 325,688 329,739 339,000 324,313 327,000 336 Liquor ExcIse Tax 35,626 37,254 38,400 39,237 39,000 336 Liquor Profit 59,412 70,600 67,000 67,581 66,000 349 Interfund Sarv.-CostAlloc. 440,425 339,522 355,000 363,000 295,000 361 Investment Income 616,249 258,522 250,000 113,000 200,000 341 Treasure(s Investment Fees (381,362) 12,500 15,626 7,000 4,985 20,315 360 Miscellaneous Revenue 76,219 67,929 31,665 3;000 395 TImber Sales D.N.R. 146,007 239,956 230,000 557,205 258,000 395 Sale of Surplus Real Property 0 0 0 0 . 0 390 Other Non-Revenues 22,527 197,000 0 191,045 45,000 TOTAL OTHERTREAS. REVENUE 2,071,477 2,025,147 1,776,065 2,163,400 1,715,315 TOTAL TREASURER'S REVENUE 12,245,946 12,332,928 12,602,715 13,205,336 12,916,615 Daptll 010 Assessor 2,514 2,021 1,800 1,878 269,444 020 Auditor 263,342 257,698 258,742 249,322 253,486 021 Eleclions 130,781 116,237 190,447 165,248 69,612 050 Clerk 215,531 201,002 182,203 198,000 190,245 060 Commissioners 18,008 9,194 7,600 7,900 7,200 067 Safety & Sacurlty 96,234 73,775 102,437 96,415 80,437 068 CommunitySarvices 0 4,607 6,400 4,554 6,400 080 District Court 696,564 726,999 695,330 689,413 677 ,367 110 Juvenile Sarvices 271,877 231,353 292,903 264,703 302,837 150 Prosecuting Attorney 209,021 288,444 230,236 240,819 178,676 151 Coroner 8,530 4,640 9,280 14,080 9,280 180 Sheriff 558,239 957,763 775,392 865,916 640,938 240 Superior Court 35,612 19,976 3,775 5,329 4,250 270 Non Departmental 17,270 0 ... 0 TOTAL DEPARTMENTAL REVENUES 2,506,273 2,910,979 2,754,545 2,803,577 2,690,172 l~;~~~&tt%~~~~~~~~1~l4~~{m;~M~jffi~1?:~~Wt ... .. 14,752,219 15,243,905 15,357,260 16,008,913 15,606,787 3 2009 2010 2011 2011 2012 GENERAL FUND Actual Actual Budget Projected Rnal Dept. EXPENDITURES Expenditures Expenditures Expenditures Expenditure Expenditure 010 ASSESSOR 665,016 650,943 690,817 690,817 950,986 020 AUDITOR 469,776 468,486 461,232 461,232 455,582 021 ELECTIONS 227,038 263,041 288,144 288,144 241 ,328 050 CLERK 367,203 350,747 388,411 379,900 371,161 059 COUNTY ADMINISTRATOR 276,073 276,647 312,649 312,849 299,657 060 COMMISSIONERS 378,159 381,926 388,010 388,010 393,279 061 BOARDOFEQUAL~TION 5,477 5,867 7,361 7,361 7,365 062 CML SERVICE COMMISSION 1,938 1,499 2,100 2,100 2,057 063 PLANNING COMMISSION 24,419 25,552 33,944 33,944 33,944 067 SAFETY AND SECURITY 147,658 160,832 172,416 172,416 169,509 068 COMMUNITYSERVICES 153,353 146,350 146,350 146,350 146,350 080 DISTRICT COURT 640,144 642,171 652,882 661,393 677,386 110 JUVENILE SERVICES 850,292 815,444 914,643 914,643 897,962 150 PROSECUTING ATTORNEY 868,657 934,976 844,367 844,367 866,030 151 CORONER 20,347 32,555 32,850 44,352 32,850 180 SHERIFF 4,600,597 4,940,426 5,067,364 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 DEPARiMENTS: 10,436,026 10,806,646 11,016,167 11,069,616 11,238,386 260 NON-DEPARiMENTAL 2,109,297 2,576,331 2,730,833 2,800,000 2,961,881 261 OPERATING TRANSFERS 0 0 261 Op Trans- 10- Substance Abuse 48,894 46,599 46,600 46,600 47,500 281 Op Trans- 50- Coop. Elclenslon 184,203 175,470 171,900 171,900 171,900 261 Op Trans- 70- County Cap. Improve. 251,000 0 0 325,000 25,891 261 Op Trans- 99- Parks & Recreation 349,548 349,477 342,300 342,300 367,300 261 Op Trans- 160-Health 615,774 557,623 595,200 595,200 596,200 261 Op Trans-163-Animal Serv 104,059 108,705 108,000 108,000 108,000 261 Op Trans- 1M-Water Quel.-Cons Dist 47,920 45,648 45,600 45,600 45,600 261 Op Trans- 165-Water Quality 86,933 82,852 81,200 81,200 51,200 261 Op Trans- 200-CommunltyDevelop. 420,000 420,000 411,400 411,400 411,400 261 Op Trans- 261-lnfo. Services 50,000 0 0 281 OTHER OPERATING TRANSFERS 467,904 131,362 89,354 89,354 56,354 ~"':"" '...::.........:f:~~*?:~m@WM**t:@: 16,170,667 16,300,711 16,637,844 16,086,069 16,081,612 Percent Increase from previous year ..0.7% 0.9% 22% 5.1% 0.0%. Be9inning Cash and Investments 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 ;'15,605,787 Expendlturas 15,170,557 15,300,711 15,637,544 16,086,069 16,081,612 Ending Cash & Investments 2,381,014 2,324,208 1,856,214 2,247,052 1,933,088 carryover {est at 1%) 156,375 160,861 160,816 Adj. Ending Cash & investments 2,381,014 2,324,208 2,012,589 2,407,913 2,093,904 Required 10% of Exp. to Reserves 1,517,056 1,530,071 1,563,754 1,608,607 1,608,161 Revenue stabilization reserve 100,000 100,000 Reserved for one time elCpenses 2012 169,000 Iii Ii' Unreserved Fund Belence 883,958 794,137 448,635 530,306 . ~."~.. Page20f 2 4 JEFFERSON COUNTY OTHER FUNDS - 2012 Final Budget EXHIBIT II 'December 7 2011 2011 2011 2012 est. 2012 2012 2012 est. Revenue Expend Beg. Ba/. Revenue Expend End. Bal. OTHER FUNDS BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET 10S-AUDITOR'S O&M 73.9S3 110.165 192.000 73,829 112,677 153.152 106-COURTHOUSE FACILITATOR 6.900 9,444 15.549 7,000 9.683 12.866 107-BOATlNG SAFElY PROGRAM 27,900 ! 25,284 64.490 285,145 349,523 . 112 108-COOPERATlVE EXT. PROGRAMS 377 ,422 410.125 109,200 265,732 294,161 80.771 113-4-H AFTlER SCHOOL 95.000 62.871 111.650 10.000 92,102 29,548 114-ECONOMIC DEVELOPMENT 25,000 77.245 - 25,000 52.245 119-JEFFCOM CAPITAL FUND (new 2011) 705,000 584,100 260,000 475,440 470,298 265.142 12D-CRIME VICTIMS SERVICES 76,441 67,697 59,735 77,141 69,049 67,827 121-JEFFCOM ENHANCEMENT 875,500 1,508,500 - 122-E-911 TlELEPHONE (JEFFCOM) 1,412,566 1,630,817 230,000 1.268.428 1,243,488 254,940 123-JEFF CO GRANT MANAGEMENT FUND 300.000 300,000 83,000 150.000 150.000 83,000 12S-HOTlEL-MOTlEL 292.500 284,910 488,610 292.500 292.491 488,619 126-H&HS SITIE ABATlEMENT 3,000 9.000 20,229 10.229 10,000 127-PUBLlC HEALTH 3,560,824 3.856.930 873.571 3,387.426 3.654.412 606,585 128-NATlJRAL RESOURCES 852,745 833.290 245.305 635,862 680.592 200.575 129-ANIMAL SERVICES 213.127 237.493 43.780 108,000 127.399 24.381 130-MENTAL HEALTH 44.250 44,250 1,125 49,150 44.2501 6.025 131-CHEMICAL DEPEND/MENTAL HEALTH 357,109 468.085 103.460 367,021 432,480 38.001 13S-JEFFERSON COUNlY DRUG FUND 18.400 32.500 69,723 15,400 15,400 69.723 136-SHERIFF DRUG INVESTIGATION - 10,000 14.085 - 10,000 4,085 14D-LAW LIBRARY 9,066 9,000 25.575 9.066 9,000 25.641 141-lR1AL COURT IMPROVEMENT 16,000 26,036 30,082 25.000 23,973 31.109 142-PUBLlC DEFENSE FUNDING 35,000 35,000 34.903 35,000 35,000 34,903 14:>-COMMUNllY DEVELOPMENT 1,748,196 1,780,046 403.478 1,759,860 1,756,637 406,701 147-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 1SD-lREASURER'S O&M 27,110 30,987 10,100 25.145 35.245 1S1-REETTlECHNOLOGY FUND 36,622 - 36,622 1SS-VETlERANS RELIEF 50.850 72,800 20,000 55.650 59.950 15,700 160-WATlER POLLUTION CNlRL LOAN FUND 5,540 1.883 113,414 5,540 12,200 106,754 174-PARKS AND RECREATION 441,691 436.077 103,970 719,665 729,924 93,711 17S-COUNlY 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 80,755 178-POST HARVEST TIMBER MGMT RESV 50 3.616 9.740 - 3.651 6.089 180-COUNlY ROADS 9.446.253 10.834.766 4.378.549 7,905.357 8.814.338 3.469.568 181-EMERGENCY ROAD RESERVE 200 - 77.195 100 77.295 183-FACILlTlES MANAGEMENT 941 ,580 1,004,080 200.897 978,648 1.033.800 145,745 18S-FLOOD/STORM WATlER MANAGEMENT 6.116 13.262 4.651 8.611 186-BRINNON FLOOD CONlROL SUB-ZONE 3.040 10.458 3,651 6.807 187-QUILCENE FLOOD CONlROL SUB-ZONE 21.656 145.558 21,151 124.407 301-CONSlRUCTlON & RENOVATION 290,350 245.354 346.824 515,354 76.824 302-COUNlY CAPITAL IMPROVEMENT 710,000 710,000 568.353 440.000 666,767 341.586 304-H.J. CARROLL PARK 100 50,147 54.142 50 39.277 14.915 308-PUBLlC INFRASlRUCTlJRE 329.000 499,000 1.164.990 339.000 504.000 999.990 308-CONSERVATlON FUTlJRES TAX 213.700 189,788 409.906 213.700 97.637 525.989 401-S0LlD WASTIE 2.192.616 2,429,363 728.794 2.159.161 2,405.434 482,521 402-S0LlD WASTIE POST CLOSURE 250 6,000 89,702 100 6,000 83.802 403-S0LlD WASTIE EQUIPMENT RESERVE 4,000 251,000 707.450 1.000 50,000 658.450 404-YARD WASTIE EDUCATION FUND I 6,000 6,000 7,379 6,000 6,000 7,379 40S-lRl-AREA SEWER FUND 3,540,672 3,515,289 1,843,702 2,374,000 3,979,808 237,894 SOl-EQUIPMENT RENTAL & REVOLVING I 1.804.000 1,965,211 3,223,643 1.688.000 1,899,472 3.012,171 S02-RISK MANAGEMENT RESERVE 50.000 45,000 170,222 50.000 50.000 170,222 S03-JC UNEMPLOYMENT RESERVE 114.000 213,000 232,862 114.000 213.000 133,862 S04-INDUSlRIAL INSURANCE RESERVE 17.000 17,000 26,167 17.000 17.000 26,167 SOS-EMPLOYEE BENEFIT RESERVE 126,000 152.625 166,042 1 26,000 162,625 129,417 S06-INFORMATlON SERVICES 1,318,093 1.553,691 486,992 1,491,571 1.491,571 486,992 TOTAL OTHER FUNDS BUDGETS 32.752,993 37.075.793 19,247,325 28,710,581 33.112,418 14,845,488 GENERAL FUND 15.357,260 15,637,544 2,407.000 15,606,787 16.081,612 1,932,175 TOTAL ALL FUNDS 48.110,253 52.713,337 21,654.325 44,317,368 49.194,030 16,777,663 5 JEFFERSON COUNTY STAFFING SCHEDULE EXHIBIT III Full Time Eauivalents - FTE'sl Dec. 7, 2011 Budget Budget Budget Budget Depa rtment 2009 2010 2011 2012 Assessor 10.63 9.63 9.56 9.37 Auditor 7.50 6.63 6.31 6.31 Elections 2.19 2.10 2.10 2.07 Clerk 7.00 6.52 6.41 5.82 County Admi ni stratar 3.16 2.94 2.94 2.91 Commissioners 5.23 5.19 5.19 5.15 Board of Equalization 0.22 0.22 0.22 0.22 Planning Commission 0.45 - - - Safety & Security 2.48 2.85 3.00 2.47 District Court 9.25 8.61 8.39 8.89 Juveni Ie Services 7.76 7.32 7.52 7.52 Prosecuti ng Attorney 10.85 11.77 10.32 10.62 Sheriff 47.97 49.57 49.51 49.08 Superior Court 2.22 2.03 2.03 2.01 Treasurer 4.46 4.38 4.39 4.38 Total General Fund 121.37 119.76 117.89 116.82 Auditor's 0 & M 0.25 0.25 0.56 0.56 Courthouse Facilitator 0.15 0.18 0.18 0.18 Boati ng Safety 0.27 0.25 0.15 0.15 Cooperative Extension 2.65 3.06 2.63 2.92 Community Services 4H After School (Vi ppee) 1.26 1.26 1.26 1.34 Cri me Victi ms 1.05 1.05 1.00 1.00 E-911 Jeff Com 17.35 17.35 16.36 14.86 Public Health 35.75 35.26 34.13 33.03 Water Quality 6.75 5.79 S.24 5.48 Animal Services 2.67 2.06 2.06 1.06 JC Drug Fund 0.12 - - - Trial Court Improvement - 0.34 0.35 0.22 Community Development 15.20 11.38 17.30 14.80 Treasurer's 0 & M 0.29 0.29 0.29 0.29 Parks & Recreation 7.92 5.28 5.27 7.93 County Parks Improvement 0.75 0.25 0.24 0.07 Special Projects - - 1.05 1.18 Post Harvest Timber - - - 0.01 County Roads 51.90 51.47 49.69 45.97 Facilities Management 7.46 7.42 6.76 6.75 FI ood/Stormwater Mgmt. - - 0.01 0.01 Brinnon Flood Control 0.01 0.02 0.01 0.01 Qui I cene Flood Control 0.01 0.02 0.02 0.01 Construction & Renovation 0.24 0.18 0.49 0.22 Capitallmprov-Courthouse - - - - HJ Carroll Park 0.28 0.07 0.06 0.06 501 i d Waste 9.33 9.30 9.22 9.26 Tri Area Sewer 0.68 1.13 1.25 1.32 ER & R 6.71 6.54 6.57 6.65 Information Services 7.13 7.38 7.37 7.37 Total Other Funds 176.18 167.58 169.52 162.71 Total All Funds 297.55 287.34 287.41 279.53 6 SUMMARY OF CHANGES TO 11-16-11 Recommended 2012 Bud9:et 2012 Final Budget at a Glance: General Fund Revenues $ 15,606,787 $ 16,081,612 General Fund Expenditures Other Funds Expenditures 11-16-11: Revisions 12-7-11 Total Other Funds $ 28,696,005 $ 14.576 $ 28,710,581 $ 33,103,020 $ 9.398 $ 33,112,418 .. Other Funds Revenues 11-16-11: Revisions 12-7-11 Total Other Funds Changes by Fund: Fund 001 - General Fund 281-Operatlng Transfers Cap Imp 27O-Non DeparlmentahJeflCom TOTAL adjustment to Gen. Fund Re\enue I Expenditure I Description 25,891 JeflCom sailings mOllild to Capital Fund (25,891) Reduced fee payment to JeflCom 122.JeffCom Operatlna State E911 Grants Dispatch Fees - County Dispatch Fees - Other Agencies Total Adjustment Fund 122 66,592 (25,891) (28,125) 14,576 Slate Increased allocation Reduced Fees with grant allocation Reduced Fees with grant allocation 131-Chem Dependencyl Mental Health Contrects with Other Agencies Contracts with other departmenta Totel Adjustment to Fund 131 23,230 conectlons to preliminary budget (13,832) corrections to prellminary budget 9,398 . TOTAL other Fund Adjustments 14,576 9.398 ~ /E"" .('0", ,AV ~, i~ .. ~\ Ii!! ':'.) \+:, O~ ''.!'!fINQ.1, JEFFERSON COUNTY ADMINISTRATOR 1820 Jefferson Street. P,O, 80x 1220. Pore Townsend, WA 98368 www.co.jefferson.wa.us TO: FROM: County Commissioners Philip Morley, County Administrator ~ December 5, 2011 DATE: SUBJECT: Budget Message for the Final 2012 Jefferson County Budget This memorandum accompanies the Final 2012 Jefferson County Budget. OVERVIEW Staff, elected officials and department directors have worked together in preparing a budget for 2012, The Final Budget was prepared consistent with the direction of the Board of County Commissioners after the Board heard and deliberated on public testimony from a December 5' 2011 Public Hearing on a Recommended 2012 Budget. The Final 2011 Jefferson County Budget is $49,184,632 for all funds: . General Fund: $16,081,612; and . Other Funds: $33,112,418. Details of the Final 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. .r. .' ;'~".:~ ~.L ".1;' ;''i=-,;fG -~ TABLE 1 2011 2011 2012 % Change Original Projected Budget From 2011 Bud et Projected General Fund Revenues $15,357,260 $16,008,913 $15,606,787 - 2,5% General Fund Ex enditures $15,636,049 $16,086,069 $16,081,612 0,0% Estimated Endin 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 Final 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 Final 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~ly, or whether certain specific services should be retained with new funding from a 3/10' s 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, 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. Revenues Expenditures TABLE 2 o ,.W"IJiilE'.II!!1I!i! Ii; IUR'S [ ~-,,~~~l~ 2011 Budget $32,752,993 $37,075,793 I'.... L 2012 Budget $28,710,581 $33,112,418 % Change - 12.3% - 10.7% ''i- ~ 1" ': ~:_ "~~ lw:~t,.0.i. 2 Overall, County government 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. es in 2012 if... .,'l;~ '. L .~' "- '-j. ~ ;- - . ~ i~' ,. . , -. ::' -3.72 -2.50 -1.50 -1.00 - 1.10 ~'-'insV:"""" ,.:.f\".;, " .J "" .."" ..... . ~. -"': , ....! . ~ . .., ~ '" "", Parks Ei: Recreation" +2.66 " temporary increase due to an interlocal agreement with the City of Port Townsend to fund operation ft 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 Interlocal 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 2012 General Fund Budget continues to respond to the prolonged economic downturn 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 co ...... o N , N ...... o N Z o i= () w ..... o ",0:: a.. ~oll 10>- <l:0:: 1-0 l- f/) J: C Z => ll.. ...J ~ W Z W C) ~...~ .. - ~ . U M .....~'O1" ~2~~ "- <D 'e- tic ~n._ -g...;: Iot)'" ~ 10. ....~'D~ ~o~r-_ li - 5 '2' g N"-_ -0 ~ ~_M ~... CD O'l. ....~'O~ 2 0' ~ roo _Ill _ "- 5 'f' g N"-- E 'f' g N"-_ -0 !I ~u ~~ O. NO 0. ;;; '2' g N "-- ~~ lil-,," ~ N N ~ en ii~- :S-B~ NoC(t'i o Z :J "- ~ Z W " . " c . " m ~ c , "- ~ c " c .'" . m m m ~ N m ~ '" ~ . mm ~~ MN ~" "", <'1 ~I m; m~ o~ N ~ -~ t-~ "- M ..; "- " ..; o m o .. w o '" "- " ..; w :; N ~ ~ .; m ~~ oi': ~~ ~, "- m " "- " ..; ~ 5' :i .; "- ~ " t * 9 '" ~oo 000 moo OlD-"': M_m mN_ ~. m N N ~ ~ .; "'2 <Il g: 1; ~ c . c ~ ~ ~ ~;; " E E ~ o . " c "'0 . . , - ~ . " . . Z Q,li. - . o ~ "- " o . c..if, "I $"0' m 0 _0 00 _ 0 ,.:- "- ~ ..; ;;00- moo .. 0 0 M6 ci ~ 0 ~ ~- .0- "- ~ ..; Me '0 ~ 0 0 _ 0 0 "':0.0 MOM :-~ ~ "- ~ ..; ~ss NOO MOO aici.o ~ 0 M 0;0 -- ~ "- ~ ..; " N ~ .; ~ .. .; ::. ~ 9 mo 6' .. 0 0 00 0 ....-Ill- ci .. ~ ~ ~- ~ ~ 0" o M .; ;:- ~ ~ 0" ~ .; ::. ~.'g 2:l ~ . ~ , E . m.. . Q).... :E <Il._ Q) ~['o:;:I .! i ~ -g ~ E . " ~ l'r~ e IJJ ci. c.. !; .5 S 19 is. "g. !l U ~ g .. .. . . c c . . .= .= 2 0: ~ i "8 'to. ~ QJ <t: :;:. e III ~~~ C . . . . ~ ~ ~ *"2 2 8 " . 8 ] . . ~ 6 ~ Qj o is 6'~ om o air.: .. .. :::.~ o o o o ~ N 81 ~ i ~ lil! ro;.J i :l: '" .~: i ~ ~ ~ i .. i. 8 I ~ .. l!i. m j 'Ii "- "' ., o o o ::"f N "- " ., o o o 0" o " "- 0> ., ~ N ~ 8[1 ~ ~ .g o..-~ ~ ~ '" ~ W ~ c ~~ lt~.e "'0 g ":;; ~ ~ r%l g- E S -g :.: Ul :l ~ ~ u- ~ il ~ 0 , m ~ . " z c.8 ~ . . ~ E . "- ~ ~ .; lfI " ~ '" o .. ,... ~ N~ ON _ m N"'- ~ M _ N N 00 NO 00 .0 NO ~. - ~ m M M ~ ~ ,..:..; m~ _ m. m 0 W 0 M 0 It; c; ~ 0 ~. - N ~ - m ~ ..;..; m ~ - ~. ~ 0 _ 0 ~ 0 tn- o. ~ 0 m. _ M ~ M M m m ;i; ... NO M 0 M 0 "'-0 o ~. - W ~ ;;:;: ci..j W m o N' _ 0 "0 o .00 00 "'- _ M W m 0> 0": W 0 -~ N ~ 0 0 ill 000 .. 0 0 ,,; o. <1\- :! 00.. "'!......... m o N .; N M N ~ o 0" M ~. :! " m M N .. ~ o ::: ~. ~ ~ ~~ ~O'l ~~ ~& ~ g> wi; '" -g ~ ~o- . . ~ [j N W Ct: :; '0 c ~ ;f!. 0 .a o ! ~ 'Q :a ~ III Q) ":; tii Q.l ~~~ ~ . ~ Q) g c:: e:::.s ~ '" 'l::I & ~ ~ . . ~ ~ "" .. Ii N :; .. ~ ~ ~ " ill ~ ~ ;! a .. ~ Ii f! ~ i ~ .E .. ii l! -0 ~ ~ . e c :J ~ m m ,.: " "0 z ~ ~ Cl E ~ E <Ii 'zrf=. O/l <II g~ ,~.~~: .5 E Q.l - = <II :lI:: Ql <II <\I <ll <IJ g ~ :E 'S..~:; 10.,5 ~~=J! .9 E $! 2 ~ ,~ g- ~ -g -g e e .~~ ~~~.Q ~...J"F~c.. ~ ~.9 _ c:; c: -...J"C ~ g: -5:: ~ a:: J! c; c;: g-l!! III -g <;;.~ Q) <b '1:1 c !&~~~~og ;"iii~~eeg'~ ~~2!~~~'g~ ~ w!2 = = .a <ii ~~a:~ .~l~ ~ Gl:5 a:: 0 (lJ (lJ ~ c c-za.UUQl!.!S ~~oK~~a~~ o-gE.!!looooo ";'ro.g-2ggggg e<llCQ.,;a;o-i ~:.;;;g:..2l1'>""~oo> ::i!<lJCQl..... .........10 . U1!1!:g : .- ~ :5 g ~ " N " m .0 ~ '" ~. :c " ~ ~. . '<t ~ >:" is .. :[ " ~ '" :c ;; . jj " c . w ~ " . " . , c ~ . " .E ~ " <1 c Si o Z 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 2010 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 downtum of the same volatile funding sources that is likely to occur in a future year, thereby helping to keep the General Fund more stable and predictable. In future 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 20M, 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 downtum. * 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 Departments (97,000) . All departments target budgets were reduced by .7% 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 General Fund Budget DescriptlOn Change Property Tax- Levy Shift Sales Tax (219,500) 2011 was the last year of a 2-year Property Tax Levy Shift from Road Fund to General Fund. 274,000 . Special 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 special 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 267,000 Grant Revenue for replacement of Assessor's software Assessor OTHER FUNDS SIGNIFICANT BUDGET CHANGES EXPENDITURES - OTHER FUNDS OTHER FUNDS Budget Descnption Change Parks fl: Rec. 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 DescnptlOn Change Road Fund (396,500) Additional revenues from contract with City for Memorial Field and Recreation Center 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. 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. Parks ft Rec. 212,500 (105,127) Animal Services Compliance Opinion & Basis for Budget Preparation The 2012 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. 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 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 . the base sales tax of 1 % 7 . 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 Jeff Com 911 . Under the 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 Hadlock/Tri-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 Borrowinq 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 and/or the General Fund. TABLE 5 $1,400,000 Jefferson County Annual PrinCipal & Interest Due ("""'-11/28/11) $1,200,000 A $1,000,000 $600.000 I $800,000 $400,000 $200,000 $0 ~~~~#~###~~~~~~~~~#~~~ -All County Bond Principal & Interest due - Paid by County REET/Genl Fund 8 FUTURE ISSUES Our entire community, including the Jefferson County govemment 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 govemment. The County will watch carefully and adapt. Specific issues we know Jefferson County govemmentwill 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 govemment, 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 Estate/Development 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 govemment, 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 after 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 "tum 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 Hadlock/Tri-Area community about the timing and altematives 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 govemment should look like in 2015 and beyond. We will be considering the types and levels of services Jefferson County can provide. 10 CONCLUSION The 2012 Budget is a fiscally responsible budget that responds to today's economic realities. Stili, 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 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 individuals 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, Loma 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 December 7 2011 f'8ge1of2 , 2009 2010 2011 2011 2012 GENERAL FUND Actual Actual Budget Projected Flrial . REVENUE TYPE Reverwe8 Reverwe8 Reverwe8 Revenue RevenUes 311 Property Tax 6,647,580 6,945,596 7,157,000 7,065,000 7,045,000 311 Diverted Road Tams 676,646 713,227 720,000 715,000 720,000 311 Sale ofTax11lle Property 495 0 0 0 312 Prlvate Ha""stTax 92,729 151,166 1 06,000 203,000 230,000 312 Prlvate Ha""stTax(dlv) 12,427 15,150 15,000 15,OOll 313 Sales Tax 2,136,766 1,916,550 1,916,000 1,967,000 1,954,000 313 Sales Tax-LOST 274,915 257,611 261,000 269,149 263,OOll 313 Sales Tax - Special Purpose 372,000 376,434 646,OOll 317 Leasehold ExcIse Tax 66,168 64,363 52,000 56,645 56,000 317 Tress ColIeclion Fees 30,323 27,397 25,000 27,506 27,000 319 Penelties 246911 239,172 200 500 325,000 245,300 TOTAL TAXES 10,174,469 10,307,779 10,626,650 11,041,936 11,201,300 332 Fed Entitiemenfs-PIL T 261,732 416,333 406,000 466,246 430.000 335 PUD Prlv. Tax 73,092 50,666 50,000 16,766 30,000 336 Crlm Just HI CrlmelDUUAsst 325,666 329,739 339,000 324,313 327,01l0 336 Uquor ExcIse Tax 35,626 37,264 36,400 39,237 39,000 336 Uquor Profit 59,412 70,600 67,000 67,661 66,000 349 Interfund Serv.-CostAlloc. 440,425 339,622 355,000 363,000 295,000 361 In_Iment Income 616,249 266,522 250,000 113,000 200,000 341 Treasure(s In_Iment Feas (361,362) 12,500 15,626 7,000 4,985 20,315 360 MIscellaneous Revenue 76,219 67,929 31,665 3,000 395 Timber Sales D.N.R. 146,007 239,966 230,000 557,205 256,000 395 Sale of Surplus Real Property 0 0 0 0 0 390 Other NonMRewnuS8 22,527 197,000 0 191,045 45,000 TOTALOTHERTREAS. REVENUE 2.071,477 2,025,147 1,776,065 2,163,400 1,715,316 TOTAL TREASURER'S REVENUE 12,245,946 12,332,926 12,602.715 13,205,336 12,916,615 Dept. 010 Assessor 2.514 2,021 1,800 1,678 269,444 020 Audllor 263,342 257,698 256,742 249,322 L 253,486 021 Beclions 130,781 116,237 190,447 165,248 69,612 050 Clerk 215.531 201,002 162,203 198,000 190,245 060 Commissioners 18,008 9,194 7,600 7,900 7,200 067 5afety & Securlty 96,234 73,775 102,437 96,415 80,437 068 CommunllySSrvlces 0 4,607 6,400 4,564 6.400 080 Dlstrlct Court 696,564 726,969 695,330 669,413 677,367 110 Juvenile Services 271,877 231,353 262,903 264,703 302,837 150 Prosecuting Allomey 209,021 266,444 230,236 240,819 178,676 151 Coroner 8,530 4,640 9,280 14,080 9,280 160 Sheriff 566,239 957,763 775,392 865,916 640,938 240 Superlor Court 35,612 19,976 3,775 5,329 4,250 270 Non DeoartmentaI 17,270 0 .. 0 TOTAL DEPARTMENTAL RJ:VEIIUEll 2.506,273 2,910,979 2,754,545 2 803,577 2.690,172 261 ITransferln .... :j:~~: .,:-:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.: 14,752,219 15,243,905 15,357,260 16,008,913 15,6W,787 ...................................................... Percent Increase fi'om previous ysar -0.1% 3.3% 0.7% 5.0% -:~, ~2.5% 12 Attachment 1 GENERAL FUND De EXPENDITURES 010 ASSESSOR 020 AUDITOR 021 ELECTIONS 050 CLERK 059 COUNlY ADMINISTRATOR 060 COMMISSIONERS 061 BOARD OF EQUALIZATION 062 CML SERVICE COMMISSION 063 PLANNING COMMISSION O~ SAFE1YANDSECURITY 068 COMMUNITY SERVICES 080 DISTRICT COURT 110 JUVENILE SERVICES 160 PROSECUTlNGATTORNEY 151 CORONER 160 SHERIFF 240 SUPERIOR COURT 250 TREASURER SUBTOTAL DEPARTMENTS: 260 NON-DEPARTMENTAL 261 OPERATING TRANSFERS 261 Op Trans-l0- SUbstance Abuse 261 Op Trans- 50- Coop. Exlenslon 261 Op Trans- 70- CounlyCsp.lmprow. 261 Op Trans- 99- Parks & Recreation 261 Op Trans-160-Heelth 261 Op Trans-163-Anlmal BaN 261 Op Trans-l64-WaterQual...cona Dlsl 261 Op Trans- 165-Water QuaJlly 261 Op Trans- 20O-Communlly Dewlop. 261 Op Trans- 261-lnfo. BaNlces 261 OTHER OPERATING TRANSFERS ::::::::::::::::::. !r.': e':::::::::::::::::::::::::::::::: Percent Inaease from rEMOUS ar Beglnnln9 Cash end Inwslments Revenues Elqlendlturas ending Cash & In_lmenls ca wr ealall% Adj. Ending Cash & 1000000lments Requlrad 10% ofElql. to Reaervas Re""nue atablll2ation reaerva Reserved for one time _nsea 2012 Unraserwd Fund Balance 2009 2010 2011 Actual Actual Budget ndIlurea Ex ndIlurea Ex ndIlurea 665.016 650,943 690.817 469,n6 468,466 461,232 227,036 263,041 288,144 367,203 350,747 368,411 276,073 276,647 312,649 376,159 381,926 388,010 5,477 5,867 7,361 1,938 1,499 2,100 24,419 25,552 33,944 147,658 160,832 172,416 153,353 146,350 146,350 640,144 642,171 652,682 850,292 615,444 914,643 668,857 934,976 844,367 20,347 32,555 32,850 4,600,597 4,940,426 5,067,364 421,919 368,634 266,782 316,759 340,550 344,635 10,438,025 10 06,648 11,018,157 2,109,297 2,576,331 2,730,833 o 48,600 171,900 o 342,300 595,200 108,000 45,600 81,200 411,400 o 89,354 18837 22% 2,136,498 15,357,260 15,637,544 1,856,214 156,375 2,012,589 1,563,754 48,894 194,203 251,000 349,548 615,n4 104,059 47,920 86,933 420,000 50,000 487,904 18170,5~ -0.7% 2,799,352 14,752,219 15,170,557 2,381,014 2,381,014 1,517,056 663,958 48,599 175,470 o 349,477 557,623 108,705 45,646 82,852 420,000 131,362 15,300,711 0.9% 2,381,014 15,243,905 15,300,711 2,324,208 2,324,208 1,530,071 794,137 13 448,835 2011 Projected Ex ndllure 690,817 461,232 288,144 379,900 312,849 388,010 7,361 2,100 33,944 172,416 148,350 661,393 914,643 844,367 44,352 5,078,220 298,782 344,635 11,069,515 2,600,000 46,600 171,900 325,000 342,300 595,200 108,000 45,600 81,200 411,400 o 89,354 16,066,069 5.1% 2,324,208 16,008,913 16,086,069 2,247,052 160,861 2,407,913 1,608,607 100,000 169,000 530,306 Page2cf 2 2012 Anal Ex ndilure 950,986 455,562 241,328 371,151 299,657 393,279 7,365 2,057 33,944 169,509 146,350 6n,386 897,962 866,030 32,850 5,076,106 257,337 349,497 11.238,386 2.961,881 o 47,500 171,900 25,891 367,300 596,200 108,000 45;600 51,200 411,400 56,354 16,081,612 0.0% 2,407,913 15,506,767 16,081,612 1,933,088 160,816 2,093,904 1.e08,161 100,000 386,i'43 Attachment 2 JEFFERSON COUNTY OTHER FUNDS - 2012 Final Budget 'December 7 2011 2011 2011 2012 est. 2012 2012 2012 est. Revenue Expend Beg. Ba/. Revenue Expend End. Bal. OTHER FUNDS BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET 105-AUDITOR'S O&M 73,953 110,165 192,000 73,829 112,677 153,152 106.COURTHOUSE FACIUTATOR 6,900 9,444 15,549 7,000 9,683 12,866 107-BOAllNG SAFElY PROGRAM 27,900 25,284 64,490 285,145 349,523 112 10S-GOOPERATlVE EXT. PROGRAMS 377,422 410,125 109,200 265,732 294,161 80,771 113-4-H AFTER SCHOOL 95,000 62,871 111,650 10,000 92,102 29,548 114-ECONOMIC DEVELOPMENT 25,000 77,245 25,000 52,245 119-JEFFCOM CAPITAL FUND (new 2011) 705,000 584,100 260,000 475,440 470,298 265,142 120-GRIME VICTlMS SERVICES 76,441 67,697 59,735 77,141 69,049 67,827 121-JEFFCOM ENHANCEMENT 875,500 1,508,500 122-E-911 TELEPHONE (JEFFCOM) 1,412,566 1,630,817 230,000 1,268,428 1,243,488 254,940 123-JEFF CO GRANT MANAGEMENT FUND 300,000 300,000 83,000 150,000 150,000 83,000 125-HOTEL-MOTEL 292,500 284,910 488,610 292,500 292,491 488,619 126-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 3,654,412 606,585 128-NA ruRAL RESOURCES 852,745 833,290 245,305 635,862 680,592 200,575 129-ANIMAL SERVICES 213,127 237,493 43,780 108,000 127,399 24,381 13o-MENTAL HEALTH 44,250 44,250 I 1,125 49,150 44,250 6,025 131-CHEMICAL DEPEND/MENTAL HEALTH 357,109 468,085 103,460 367,021 432,480 38,001 13S-JEFFERSON COUNTY DRUG FUND 18,400 32,500 69,723 15,400 15,400 69,723 136-SHERIFF DRUG INVESTlGATlON - 10,000 14,085 10,000 4,085 , 14o-LAW LIBRARY 9,066 9,000 25,575 9,066 9,000 I 25,641 141-lRIAL COURT IMPROVEMENT 16,000 26,036 30,082 25,000 23,973 31,109 142-PUBUC DEFENSE FUNDING 35,000 35,000 34,903 35,000 35,000 34,903 143-COMMUNIlY DEVELOPMENT 1,748,196 1,780,046 403,478 1,759,860 1,756,637 406,701 147-FEDERAL FORESTlTTLE 111 500 85,000 73,013 73,013 148-JEFF CO AFFORDABLE HOUSING 135,000 140,000 287,239 196,000 250,000 233,239 150-lREASURER'S O&M 27,110 30,987 10,100 25,145 35,245 151-REETTECHNOLOGY FUND 36,622 36,622 155-VETERANS RELIEF 50,850 72,800 20,000 55,650 59,950 15,700 160-WATER POLLUllON CNlRL LOAN FUND 5,540 1,883 113,414 5,540 12.200 106,754 174-PARKS AND RECREATION 441,691 436,077 103,970 719,665 729,924 93,711 175-COUNlY 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 80,755 178-POST HARVESTllMBER MGMT RESV 50 3,616 9,740 - 3,651 6,089 180-COUNlY ROADS 9,446,253 10,834,766 4,378,549 7,905,357 8,814,338 3,469,568 181-EMERGENCY ROAD RESERVE 200 77,195 100 77,295 183.FACIUllES MANAGEMENT 941,580 1,004,080 200,897 978,648 1,033,800 145,745 185-FLOODlSTORM 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-GONSTRUCllON & RENOVAllON 290,350 245,354 346,824 515,354 76,824 302-GOUNTY CAPITAL IMPROVEMENT 710,000 710,000 568,353 440,000 666,767 341,586 304-H.J. CARROLL PARK 100 50,147 54,142 50 39,277 14,915 30B-PUBlIC INFRASTRUCTURE 329,000 499,000 1,164,990 339,000 504,000 999,990 308-CONSERVATlON FlJTURES TAX 213,700 189,788 409,906 213,700 97,637 525,969 401-50llD WASTE 2,192,616 2,429,363 728,794 2,159,161 2,405,434 482,521 402-50llD WASTE POST CLOSURE 250 6,000 89,702 100 6,000 83,802 403-50llD WASTE EQUIPMENT RESERVE 4,000 251,000 707,450 1,000 50,000 658,450 404-YARD WASTE EDUCATlON FUND 6,000 6,000 7,379 6,000 6,000 7,379 405-TR1-AREA SEWER FUND 3,540,672 3,515,289 1,843,702 2.374,000 3,979,808 237,894 501-EQUIPMENT RENTAL & REVOLVING 1,804,000 1,965,211 3,223,643 1,688,000 1,899,472 3,012,171 502-RISK MANAGEMENT RESERVE 50,000 45,000 170,222 50,000 50,000 170,222 503-JC UNEMPLOYMENT RESERVE 114,000 213,000 232,862 114,000 213,000 133,862 504-1NDUSTRIAl INSURANCE RESERVE 17,000 17,000 26,167 17,000 17,000 26,167 50S-EMPLOYEE BENEFIT RESERVE 126,000 152,625 166,042 126,000 162,625 129,417 506-INFORMA TlON SERVICES 1,318,093 1,553,691 486,992 1,491,571 1,491,571 486,992 TOTAL OTHER FUNDS BUDGETS 32,752,993 I 37,075,793 19,247,325 28,710,581 33,112,418 14,845,488 GENERAL FUND 15,357,260 115,637,544 2,407,000 15,606,787 16,081,612 1,932,175 TOTAL ALL FUNDS 48,110,253 I 52,7M37 21,654,325 44,317,368 49,194,030 16,777,663 ~~ g~@'E~ eo oeee.~ <l>::~ en, 8mgg' g"$ 'li> 6 .... iClCl~ eeee i:iJJ &~ ~ M E; ~ a; ~ ~ -g~o;tON"";N....;d m ;; N u5 ~ ~ ~ > o Z - - ill 2l>;; . -gN ~ m (i;g$~~::g$;;~ ~ ~ 0> to N <n .....; d < ~~g~~~~~~~~~~~~~ 8.~ -g1'l 00 r;;~~~ggo~~ Nc:O.......:g~N..,:$! M~:;:;;t;~~88~~~<n8~gs tON<J:iN.nOO...;oo.......:g~N..j...... ~;'2;~g*~~~ Nc:O.......:~*N..j~ j~~2~~~~~~~~~~~~~~ u 00 ~~~~~~~~~~~:2~N~~ ~ ....;c:iONo>.......:gr;;N..,;~ ]g~R~~~~~~~~~a;~~~~ ~Ng~NWN....;O N c:Ogg ~B woo~:g~8~~~8$::~ .g~ g c:O N .......: ...; .n 0 c:i N 00 W ...J => C W :r u '" o. z~ ii:_ ... ~~ "'~ ~~ => ~ 0;= u, z... o '" It: w ... ... w -. ~~~<a~ ::::~N"':~ ~~~~~R~~~*~~g~gNg~ <Ng.......:NW...;....;OON~.......:g~N ~ ~~~5=~~~~~~~~~ . ffi.v~~.~,_'n'~~.v~-~~;~~a ~~;:\~ <(~ :: g~(J;~::~$cs:;~!:O:~~~ <ON""; OON c:O c:O;:: * E 1~2~~~~~~~~~;~;~~: ]~~~~:;:$$~~~~~~~~~~ ~Ng...... WN<nO Nc:O.......:~~ ..,:~ I~ :::: m :;16 ~~~~~~~~;~ ~~:~ ]8~g~~......~~~~~~a;;'2;~:<n ~No;"""': <aN 00 g~ ~ &8 ~ ~ c; g It) :2 N ?3 ~ -gN~"":N"":N"'Oc:i 00 g$!;;;~~ a>c:Og~ ]g~~~~ .:i~~"": ~~~~~d;~~~~$~ N....;OONc:Oc:Og~ ..,:~ 8.8 ~ -gN ~ 00 ~C;g::~~~g8$$;1;g:~gj N.......:No.riOONa>c:Og~ :: (i;8~$80';~ ~ N g.......: to < ~~g~J:::~~re~~lt) "";OONc:Oc:Oe* ..,:~ -N~8 t~ 0"""': 00 - '" ] " fl ...: 0~::~~re88~:fl8~f2R N......<"i....;OO...;o;c:Og~ ..,:~ I ; ~ . <'I:!I " J'l -i@ ~ ~ ~ '" <(.~ .Q:5 ~E ~ Ii ~ g !5 <(\,LJ(..)(..)(..) .g .~ ~ HL~; ~(..)(/)5$~ '0 :? o!l ~.!<2 => ~.~~~~.~ S~S:l8-;~ '5 o u" " . ~ 8 ' c 11. ij ~ , . ww~ [<300 dd ~~~~ ~...c~ ~~~~~8;~~~ ~~~~~~;i~~ ~~B~<",>~~C;~~ doo,.; ~~"':N ~~~~ 000 g~ OO~~~ ~~~~~~ ~:q....; $~:::?~~ c:i<nM M ~~ ~5'~c;~o 8.ood.e ~;~~~~~~~~~~~ ~;;~~~~~~~~~ '" o g:~~~d!;8::t~ c:iN 'j~uiN 00 N o ~.~~~8;"l;~ ~,~ <0 N c:i ~ wg:;:::::~:::::~~~c; o C::>~Nd~~MMO ~w=~~~~~~~ o ~ d ~ g;j N 0 ::::~;;'8~W::;:;gcs c:io<"'> c:i~g;j""':N ?;l~~~~~~~~ ddM o~~ N t3 ~?;l::::;~~gie~ d OM c:i::r:idN ~=~~~c;f;!~ o ~ :::: ~ ...; ~~~~~~~~ M r::f2 ..,:~ ~~~~ ~~ ON ~~~ d <"i ~~~!:O: ONN"": ~~ ON <! " ~ ~ i!i li ~ Q' I ~ jE: ~~~~~~ o"'(/)=(/)~ ~~~ii~ 'gg'lU8<(~ <((.)S(..)~(..) C!!~~~ ::::~N"; ~~~ ~ M ~ ~ 0 00 ~<"iN S~~~~ .:: f;:i N"; ~~::2~ ";iN ~~~~;:!; ::~NM E ~~~ ~f6 .0 " ~&~ ~~~~~~ g;;:~re~~~ c:i;::o 00 ;1;~g:re~8 0:::: d....; 0 gg~~ ~d.......:o ;i~~~~ J:::~cr;~ <"iowo N g~ ~o ~ci~ ~;~~ ~~mJ:::8 ~d"""':dc:i ~r:;~~ C{,o"":c:i ~;;:~~ ;; ~ t3 ~ ~ ~o.:: ~o ~ ~~N~~ ~o....:oc:i ;~~~~ $~~~~ go.......:o ~~iegs:e ~o<Oo ~~g:~2 ~o....:o.,...: M N ~ ~~i:; ";0; 0: ~~~ c ~>5j ~ ~~2 ~ e > 06 ... <,,!"E E~ 0 @ ~~t:_~~~ (/) g> g 5 ~ o!l '" 0 U E ::> ~u~!5~~ <(....,~(..)~o... ~i:eo;;l3~ ~wodoc:i ~ <n~8 *wd ~~8gJgJ~ ;:<;.......: dc:i 0 ~ ~ ON 88 ;;r:;:g c:ioc:i 00 ~ ~t:- ~~~~~~~ ~~~~~ ~ ::; ~ ii ~ ~ ~:g ~~~~~~ ~ ;1; ~ ffi ;!I; ~ ~ ii ~ 0 OM o a>;: <6 12~00 <"iwdc:i ~ ~~~~~~~;~ '" .. ~~8C;C;~ ;:;:;"""':0000 ~~:2......2~ ~ c:io;d<a ~ii ffiZc;c; :;t.......:oo ~~~;~~~~; f6~8C;0~ gaSc:ido ~NC; <a"": 0 ~ ~g80t3::g~~~ ;:<;c:06c:iddoOc:O ::2;1;~ *wo rere~g~~ ~ d as....: to._ ~ ~ <a~~ dc:id C;&:l~~::81fl~ 6ci"":d"""':d<6 ~*~C;r:;2~~o.~~ :2 to d c:i 6 0 .- ~ ~!:O:::::: ~ :;; 00 - to W J::: g! ~f::l ....:,..;: :;llll ~ ~ t% ~ ~ .; l'l ~ - ~ ::2~ ww It) ~ g;: ~ cr; Si ~ F' ~ 00 N 00 ~ ~ >l'"o E;;'2;~:;=;::!:c;:;2f2~:: Olt)Oc:i....:dW....;~~ f2f::l~0~~ ~.......:c:ioo ::8;"l;g NW ~ ~g;::28~~ ~wc:ioo NOM 00 ~ ~ ~wo ~ ;:;;~ffi8:&::g ~<66ddN 00 0 00 ON N ~<6d g:g~o~~ ::gwdc:id,.; " c E .....g <l> "E E 15'~ e ~ ~~~gg !~~ ~*8(..)~ ~ ~c;;~ ffi ~7'!~06 '" '" <l> <;>:::!= I:: ~ l..L.,2 o...o...<::a::~~~~~ ~]!~~~~8<l>~ 5~c;;g~~-E~o (..)wfl.Ul..L.l..L.a:JO(..) "'13 c:i"""': gg ON ~~ ocQ ~~ ciaS ~ ~ 00 dN ::~ o g~ .; f-lg:: ON [<3~ 0"": C;~ 000 . i o " ~ 1ij a; Cia.. ~ ~ .E g ~ (/) ~~~~ t3~~~ 80 """':<.:i ~ ~ ~ ;! ~ .~ ~ ~::= :;:l <J:i <.:i!2 5 ~ g::2 :IS W u:i ~ ;J g:: ~ ~ ~ <0 W ~ '" N ~ <J. <D :: ....: to 2 :j ~ ~ ~ :;; ._ o.ri $ ~ ~ ~ @ ~ . ~ i1 ~ ~ ~ ~ ~ <( ~ 0 ]iJ .~ ~ ~ ~~ a:: -g ~ ~ ffi~ ATTACHMENT 4: JEFFERSON COUNTY BUDGET 2012 SPECIAL PURPOSE/PUBLIC SAFETY SALES TAX - 2011 and 2012 DepartmentlO rgan ization Description Sales Tax Budget 2011 (June-Dee) Sales Tax Budget 2012 (12 months) REVENUES: Treasurers Revenue Special Purpose/Public Safety Sales Tax Revenue 372,000 646,000 EXPENDITURES: Sheriff 1 deputy position, 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 Misc. Public Safety costs in criminal justice departments $11,096 $19,400 Subtotal Public Safety $178,993 $313,000 % of TTL spent on Public Safety: 48.1% 48.5% Community Services: OlyCAP Tri-Area, Ouilcene & 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 afterschool 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 Ouilcene 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 Staffing and other costs in administrative $13,140 $23,000 departments Subtotal Core Services $13,140 $23,000 TOTAL SPECIAL PURPOSE/PUBLIC SAFETY TAX EXPENDITURES: $372,001 $646,000 16