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HomeMy WebLinkAbout048 12 STATE OF WASHINGTON County of Jefferson In the Matter of Establishing } Objectives and Procedures for the } RESOLUTION NO. as-12 2013 County Budget } WHEREAS, Jefferson County's growing population continues to put pressure on the provision of public services and infrastructure; and WHEREAS, critical county services such as public safety, public health, parks and recreation, and capital infrastructure are foundations for a sustainable economy and a healthy community; and WHEREAS, legislation passed through initiative and by the State Legislature in the past has reduced or eliminated county revenue sources previously relied upon to maintain pace with cost inflation and to pay for services and infrastructure; and WHEREAS, a major national economic recession has further limited county revenues, while simultaneously increasing the demand for some county services; and WHEREAS, reductions in certain revenues from the State and Federal governments also adversely affect the delivery of county services; and WHEREAS, inflation in the cost to maintain county services and infrastructure continues; and WHEREAS, adequate cash reserves need to be maintained for each operating fund to provide for emergencies and for cash flow; and WHEREAS, on July 19, 2010, the Board of County Commissioners adopted a 2010 Jefferson County Strategic Plan as a blueprint for marshaling the county's resources to meet current challenges and enhance the quality of life of our citizens in the future; and WHEREAS, the annual budget process provides opportunities to focus resources in support of the Strategic Plan and the issues facing Jefferson County; and WHEREAS, in order to maximize the use of limited resources, programs and services must be strategic, effective, creative, innovative and efficient in their delivery while targeting community priorities; and WHEREAS, it is recognized that the employees of Jefferson County possess great skills, knowledge and dedication, which make them the county's most valuable asset in providing services to the public; and WHEREAS, it is recognized that citizens of Jefferson County expect both accountability from their public servants and affordability from their government; and WHEREAS, Jefferson County together with other local government agencies recognize that collaborative efforts to provide services benefits all citizens of the county; and 1 WHEREAS, to grow its economy the County needs to protect and capitalize on its competitive advantages: our people, our environment, and our history; and WHEREAS, on June 4, 2012 the Board of County Commissioners adopted Resolution No 32-12 establishing dates for the 2013 Budget; NOW, THEREFORE BE /T RESOLVED, that the Board of Commissioners of Jefferson County does hereby establish the following objectives and procedures to guide the development and adoption of the 2013 Jefferson County Budget: I. FISCAL BUDGET OBJECTIVES 1. Strategic Plan -Continue to follow the adopted 2010 Jefferson County Strategic Plan as a guide for developing the budget and work programs of the County. 2. Balanced budget -The budget, when adopted, will be balanced within available resources. In addition to annual fiscal objectives, there should also be a focus on long-term financial analysis. 3. Use of unreserved Fund Balance -The County shall continue its strategy from years 2009 through 2012 of apportioning and drawing down the unreserved fund balance, and shall plan for extending that strategy into 2015. Consequently, the 2013 budget shall utilize no more than one-third of the 12/31/12 projected unreserved fund balance. 4. Extraordinary Justice Costs - In 2013 Jefferson County may bear costs for a retrial of an extraordinary criminal justice case in the wake of the Division II Court of Appeals opinion No. 40777-9-II. These costs will be treated as a loan for repayment over time, so as to avoid a concentrated single-year impact. 5. Property Taxes -Growth in property taxes for the General Fund, Road Fund and Conservation Futures Fund shall not exceed the 1% limit, plus taxes collected on new construction. 6. Sales Taxes -The county shall budget and administer General Fund sales tax revenues consistent with Jefferson County Resolution No. 38-10 (Use of Excess Sales Tax) and Resolution No. 32-10 (Special Purpose Tax levy resolution). 2 7. Look for cost savings opportunities -Continue to evaluate and implement where appropriate opportunities to: a. Consolidate programs or services to gain efficiencies or improve customer service, where appropriate. b. Seek additional funding sources to support services through programs and grants and other funding sources. c. Continue to partner with other local agencies to improve service delivery and/or reduce costs. d. Privatize and/or outsource services, programs, and functions where appropriate. 8. Extraordinary General Fund Revenues -Some General Fund revenues vary significantly year to year (e.g. private timber harvest, DNR Forest Board Trust revenue, Federal Payment in Lieu of Taxes, etc.) or are non-recurring (e.g. state extraordinary justice appropriation). If those revenues are received above the adopted 2012 and 2013 budgets, the excess will be dedicated for the following purposes: backfill for shortfalls in other GF revenues if any, debt service not covered by Real Estate Excise Tax, the county Capital Improvement Program including the Construction and Renovation Fund, other one-time costs, and a revenue stabilization reserve to backfill future revenue shortfalls from volatility. 9. Budget priorities -The County's priorities continue to be: a. Support mandated services while balancing levels of service with other priority services; b. Support local law and justice programs, including evidence-based prevention, intervention & recovery programs; c. Address locally identified and defined local public health issues; d. Protect and enhance natural resources; e. Invest in community infrastructure that encourages economic opportunity; f. Find means to support other critical services for a healthy community; g. Use capital funds and other funds as necessary to meet the county's debt service obligations; h. Plan for long term capital facility needs and resume General Fund transfers to capital projects as soon as revenues allow; i. Operate within a business plan based on fiscal sustainability, measured performance, and the best customer service within our means; j. Maintain a professional county workforce that can meet the service delivery needs of the county, including training budgets for required training and for departmental training plans to maintain a qualified workforce; and k. Continue to seek opportunities to save costs by seeking opportunities to reduce the number of boards and commissions, consolidating their work programs, and reduce the frequency of meetings. 3 10.Departmental Preparation of Preliminary Budgets -Departments should prepare preliminary budgets with the following guidelines: a. Prepare departmental preliminary budgets following steps listed in Section II. Budget Preparation of this document. b. For the Preliminary Budget, union staff personnel costs (salaries, wages, & benefits) will be adjusted based on the rates of ratified labor agreements; including annual step increases. c. In a similar fashion as the adopted UFCW collective bargaining agreement, non- union wages and elected official salaries (where allowed by law) in 2013 will reflect a 1 % general wage (COLA) adjustment and shall include annual step increases pursuant to the step wage matrix. d. Any FTE Increase proposed above the FTEs included in the 2013 salary schedule published by the Auditor must be accompanied by corresponding new revenues and/or cost reductions, or will require a substantial justification and a funding source within the 2013 proposed budget. e. Overtime line items are to be budgeted at or below the 2012 Budget level. f. Clerk hire line items are to be budgeted at or below the 2012 Budget level. g. Target Numbers will be given to all general fund departments for the preliminary budget. The Target Budget Number will be calculated as an adjustment to a Base Budget. The "2013 Base Budget" will be developed using salary schedules and cost allocations for 2013, while holding transfers from the General Fund to other operating funds at or below the 2012 budget level, and holding other costs (except certain externally-given costs in non-departmental) at 2012 levels. A uniform percentage reduction of the total base budget will be developed to balance expenditures with projected General Fund revenues. Base Budgets and Target numbers will be given to departments August 2, 2012. h. General Fund departments are encouraged to collaborate to achieve budget targets. a i. Budgets for other funds shall be prepared as balanced budgets. All increases, including any wage and benefit increases, will be absorbed within available resources or offsetting cost reductions within that fund. • Transfers from the General Fund to other operating funds shall be at or below the 2012 budget levels. • Parks and Recreation: under an Interlocal Agreement signed by the City and the County on September 13, 2010 and amended by both parties on June 22, 2011, an Exploratory Regional Parks and Recreation Committee was convened that successfully met its benchmarks under the ILA, including a Recommended Joint Strategy. On July 17, 2012, City representatives informed the County that as of the start of 2013, the City likely will not continue to provide to the County one half of the first $425,000 of funds received by the City under Prop 1 that was dedicated under the ILA through May, 2015 for operating and maintaining the Rec Center and Memorial Field. The County Parks and Recreation Division should prepare alternate budgets with and without this dedicated support for the Rec Center and Memorial Field pending final notification by the City of whether it will continue funding in 2013 pursuant to the Prop 1 ILA. j. Reserves shall be maintained for each Fund as established by resolution. k. Fees -Set fees at levels that recapture the cost of the service being provided, where possible. II. BUDGET PREPARATION 1. Budget requests shall be prepared in a consistent, citizen friendly format that clearly identifies the resources needed and the services to be provided by each program. 2. Departments shall prepare budgets following the standard format and schedule provided to them in the `Call for Budgets' from the County Auditor. 3. Each department and each major division or program within each department shall prepare a narrative, which shall include: a. The department's mission statement in a clear concise statement explaining the purpose of the division or program. b. The department's staffing requirements for the coming year clearly indicating which staff positions, or portions thereof, are grant supported. c. Departmental and program revenues and expenditure summaries and impacts anticipated by increased or decreased funding. 4 Preliminary Budget process: • Preliminary department budgets shall be transmitted to the County Auditor on or before September 4, 2012. Once the preliminary department budgets are 5 transmitted by the Auditor to the County Administrator and Board of County Commissioners, proposed revenues and expenditures for each Fund or Department shall be reviewed for their impacts on the county's financial health for the next five years. The County Administrator will consult with independent elected officials and department directors and shall establish additional countywide targets and strategies for balancing the budget, if necessary. The County Administrator will also meet with each department to better establish department-specific budget goals. As necessary, Departments will be asked to propose revisions to their preliminary departmental budgets. The County Administrator shall prepare a Draft 2013 Budget for review, a public hearing and action by the Board of County Commissioners. APPROVED this 23rd day of July, 2012: SEAL: JEFFERSON COUNTY BOARD OF COMMISSIONERS ~, ~. 4 r ;~ ~ gyp, ~ ~~ _~r< -, . . y ~ la 1 ti Y ~~~nc~a4Q, 1~. •-Erin Lundgren Clerk of the Board II`~ J n Austin, Chairman i'hil Joh on, Member 6 JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of Commissioners FROM: Philip Morley, County Administrator ~~ ~ ~~~ DATE: July 23, 2012 ~ ~~ 1 ~._~ RE: Resolution Establishing 2013 Budget Objectives and Procedures STATEMENT OF ISSUE: On July 23, the Board of County Commissioners will consider, revise as appropriate, and adopt a Resolution establishing Budget Objectives and Procedures for 2013. Once adopted, the Resolution will guide work by the branches and departments of the County to prepare a balanced 2013 Jefferson County Budget. ANALYSIS: The proposed Resolution provides guidelines for prepazing a balanced 2013 budget. It addresses the county's current financial realities including continued revenue and service impacts from the Great Recession, and reaffirms the determination of the County to adopt a balanced budget consistent with the County's adopted Strategic Plan, that sustains the long-term fiscal health of Jefferson County government and protects our ability to serve the citizens of this county. FISCAL IMPACT: This Resolution supports adopting a balanced 2013 Jefferson County Budget. RECOMMENDATION: Consider the proposed resolution, make appropriate revisions, and adopt a Resolution establishing 2013 Budget Objectives and Procedures. REVIEWED BY: _, -~ -~ //,,~~. / ~---'County Admi strator ~ Date ~._