HomeMy WebLinkAbout120312_ra01JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of Commissioners
FROM: Philip Morley, Jefferson County Administrator
DATE: December 3, 2012
RE: Public Hearing on Recommended 2013 Jefferson County Budget
STATEMENT OF ISSUE:
The County Commissioners will hold a Public Hearing on the Recommended 2013 Jefferson
County Budget at 10:00 AM Monday, December 3, 2012 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 10, 2012.
ANALYSIS:
The Recommended 2013 Budget was transmitted and presented to the County Commissioners on
November 14. The Recommended Budget can be viewed on-line at w~~~.co.jefferson.wa.us.
The County Administrator's Budget Message on the Recommended 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 Recommended Budget.
Hold a Public Hearing to take public testimony on the Recommended 2013 Jefferson County
Budget in preparation for deliberation and direction to staff to prepare a Fina12013 Budget for
potential adoption on December 10, 2012 or a subsequent date.
REVIEWED BY:
hilip or ounty Administrator
~llz4~L
Date
~~~~~'~`~ `'°o~ .IEFFERSON COUNTY ADMINISTRATOR
~, , ~ 1820 Jefferson Sveet • P.O. Box 1220 • Port Townsend. WA 98368
~~ www. co. j efferson. wa, us
~~SNf NO~~`'
TO: County Commissioners
FROM: Philip Morley: County Administratdr,~~~~~
(~/
DATE: December 3. 2012 -
SUBJECT: Message for the Recommended 2013 Jefferson County Budget
This memorandum summarizes highlights of the Recommended 2013 Jefferson County
Budget.
I'ubllc comment on the Recommended 2013 Budget is invited at the Board of County
Commissioners Public Hearing, scheduled for 1 C:00 AM Monday, December 3, 2012 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 give direction for any modifications the Commissioners may wish prior to adopting a
Final 2013 Budget at a subsequent meeting. possibly December 10.
OVERVIEW
Staff, elected officials and department directors have worked together in preparing a
Recommended Budget for 2013. The Recommended 2013 Jefferson County Budget is
$ 53,399,632 for all funds combined:
General Fund: $ 16,429,325
Other Funds: $ 36,970 307
All Funds: $ 53,399,632
Details of the Recommended 2013 Budget can be viewed and downloaded on-line at
www.co.iefferson.wa.us. Table 1 below shows how the 2013 General Fun d compares to
2012.
TABLE 1: GENERAL FUND
2012 2012 2013 Recm'd % Change
Original Projected Budget From 2012
Budget Year end Projected
General Fund Revenues j $15.606,7 87 515.735.854 515,858,271 0.78%
General Fund Expenditures 515,081.612 $16.468.516 $16,429,866 ; -0.23%
Estimated Ending Fun_ d Balance $_2.063.904 52,502,458 I 52.177,311 -12.99%
Unencumbered Fund Balance $385.743 $655.606 5434,324 -33.75%
The Recommended 2013 Budget continues the Countys strategy -implemented in 2009 in
the face of the Great Recession - to hold General Fund expenditures essentially flat.
despite escalating costs for existing services.
Beside the General Fund, the County has 54 other funds, ranging from the County Road
Fund to Public Health to Solid Waste Fund to a Veterans' Relief Fund. Revenues and
expenditures for the Countys other 54 funds are aggregated and shov/n in Table 2. The
amount typically varies year-to-year because of the year in which capital projects such as
road projects happen to fall.
TABLE 2
ALL OTHER FUNDS
2012 Budget 2013 Budget % Change
Revenues _ S 28,701,581 $ 32.416.586 12 94%
Expenditures S 33.112,418 $ 36,970.307 11.65%
A total of 269.42 full time equivalent employees (FTEs) are proposed for 2013. compared
to 279.5 FTEs budgeted in 2012, a net reduction of 10.1 FTEs. The largest reduction is in
JeffCom (E911 Dispatch) due to the shift from a County Department to an independent
organization. Not including JeffCom, Jefferson County's 2013 Budget shows a reduction of
27.2 FTE's from Budgeted 2008.
Jefferson County. like the citizens and local businesses we serve. continues to be impacted
by the Great Recession. The Recession has flattened and significantly reduced many
County revenues. In addition, the 1 % cap on property tax collections means that the
buying power of the Countys property tax revenue base continues to decline further each
year that price inflation is above 1 %.
To live within our means. the Recommended 2013 General Fund Budget once again
includes reductions from what would have been status quo budgets for all General Fund
departments, based on their prior years service level. In addition, General Fund transfers
to other funds, such as Parks, Public Health, and Community Development remain flat.
Transfers have been flat or reduced for 5 years in a row. This has required continued
service level reductions by each department, and the cumulative impact of this reduction is
now alarming.
Five years into the Recession and still counting, We have shrunk our government and kept
Jefferson County fiscally sound. We cut programs, and thankfully, were able to rescue
some programs when citizens passed Proposition 1 in 2010 to save specific services and
positions from being eliminated. Yet throughout County services, further cuts continue to
be necessary.
Despite cutting its size in half in 2009 and running lean since then. the Department of
Community Development continues to shrink, and will be going to a 32 hour work week
effective January 1. In 2012 we hired a new DCD Director, Carl Smith, who has made
permit streamlining a priority to support our local building trades. But we too are impacted
by the larger market trends in the real estate and development economy. The amount of
new construction continues to be lower than any year since 1989. This is reflected in less
permit revenue to support DCD operations.
In addition to reduced permit revenue. funding continues to shrink for infrastructure and for
discretionary, but critically important, programs.
Our County Parks system has been on life support since November of 2009, when we laid
off staff, closed facilities and turned to the community to keep most of our parks running, on
what we hoped would be a temporary basis, through an Adopt-a-Park program. Volunteers
have allowed us to reopen closed parks and campgrounds. Today 9 day-use parks and 2
campgrounds are cared for by 74 volunteers who have donated thousands of hours in
labor.
But in 2013 even this fragile bridge is falling apart. County dollars for Parks and Recreation
i;unlinue to be eroded by inflation, and in 2013 we are forced to confront unpleasant
choices. We will be closing 5-acre Irondale Community Park, and cutting back
maintenance and water to HJ Carroll Park, which has been the crown jewel of the County's
park system. With constrained support from the County General Fund, we will likely need to
confront choices about additional cuts to Parks facilities and Recreation programs in 2014
and each year thereafter. There is simply no more room within the Parks budget.
Memorial Field and the Recreation Center which serves over 300 children with free drop-in
recreation. would already be closed but for afour-year reprieve through an agreement with
the City of Port Townsend to dedicate half of its Prop 1 revenue to reopen those facilities.
In two years that City funding for the Rec Center and Memorial Field will run out, and the
County has no way to fund their continued operation when that happens.
Our County Parks and Recreation program is facing a crisis. That crisis is here and now
The City of Port Townsend is facing similar budget challenges to sustain City services and
is confronting their own crisis in Parks and Recreation. In October of 2012, the City was
forced to lay off half its parks maintenance staff. The City has historically funded recreation
programs through the YMCA. But in 2012, they had to reduce the funding, and in 2013 the
City is not able to provide any cash funding to maintain Y programs. In addition, the City is
facing a hurdle to make urgent repairs and keep the Mountain View Pool open.. Even if the
repairs can be made, the City has had to cut pool staff and may have to reduce hours the
pool is open to the public.
A study for the community based Exploratory Regional Parks and Recreation Committee
found that between the City and the County, there is a S5.6 million backlog of major
maintenance to retain our aging parks infrastructure, and there is also a S1,063,000 annual
shortfall to maintain current operations (on top of the maintenance backlog).
Unless a new model is found for funding and delivering the parks and recreation services
and amenities that our citizens rely on and so highly value, County and City park facilities
and recreation programs will continue to degrade. The necessity that we change is also an
opportunity to fundamentally reinvent how park facilities and recreation programs are
delivered, and by who. Many organizations are part of the parks and recreation picture.
and this is an opportunity break down the silos, gain efficiencies, better pool our resources
and coordinate. and in so doing, the community may be able to gain enhanced access to
recreation programs and fill gaps in important facilities we need.
To meet the Countys annual debt service obligations and pay to maintain County buildings.
the General Fund must backfill Real Estate Excise Tax. Meanwhile, retail activity in
Jefferson County continued to decline in 2012 as did the local sales tax it generates. Sales
tax revenue from Proposition 1 is now below the amount needed to fully fund the programs
the public passed Prop 1 to save. Prop 1 revenues are down S28,000 in 2012 and we
project a S26,000 shortfall in 2013. To keep our commitment to the voters to save those
programs, we are backfilling the Prop 1 shortfall from the General Fund, although this
creates further budget stress on other public services. (Details of the specific services
funded by Prop 1 are shown in Attachment 4.)
Additional Explanation of the 2013 Recommended Budget
The General Fund's proposed expenditure of $16,429,325 in 2013 has 5411,087 of one-
time expenditures. including $265,658 for new appraisal software in the Assessor's Office.
a project continued from 2012 and funded by recording fees collected by the state: plus
S145,429 in other one-time expenditures to help fund a deputy prosecutor position, pilot a
community service officer, help restore staff for evidence control in the Sheriff's Office, and
invest in the County's insurance reserve to allow the County to raise its deductible and
save on annual insurance premium costs.
Table 3 shows major staffing changes in all funds for 2013.
TABLE 3
Major Budget FTE Changes in 2013
Reductions i FTE Description
Change
JeffCom I -14.85 Now independent, no longer a County Department
Animal ServtCes -1.06 Position shifted from Animal Services fund to Sheriff's budget
Community
Development -3.95 Reduction of hours to 32 hours i week for all employees and
reduction of .4 building inspector for 2013.
Gains FTE Description
Change i
General Fund - +2.23 1 position shifted from Animal Services funC to Sheriff's budget;
Sheriff added Corrections Officer and Community Services Officer
Public Health +1.90 Added 1 FTE in Environmental health and 0.7 in Community Health
County Roads +2.93 Reinstate hours from .8 to 1.0 FTE for five positions, add clerk
hire, add .6 Bookkeeper.
Tri-Area Sewer +1.00 ' Add 'ti'Jas:e Water manager pos`cion
Grant-funded projects in 2013 budgets for the Department of Community Development and
the Environmental Health Division mask the extent of staffing reductions. A detailed
breakdown of staffing levels by department and fund from 2002 through 2013 is attached to
this memo as Attachment 3.
The 2013 General Fund Budget continues to respond to the prolonged economic downturn
that has reduced revenues. as well as cost inflation outstrips the1 % annual growth limit to
property tax without a ballot issue. The 2013 budget is part of a rolling five-year budget
strategy, summarized in Table 4 on the next page. Table 4 shows the General Fund from
2010 to present as well as projected General Fund budgets for the next five years: 2013-
2017.
As previously noted, a depressed real estate market continues to create a shortfall in
county revenue from Real Estate Excise Tax (REET). REET has historically paid for both
the County's annual debt payment as well as paid for repairs and major maintenance to the
county's buildings. Since the Great Recession hit, REET no longer has fully covered the
County's annual debt service. and has zero left over for capital repairs. In 2012 the County
received sufficient extraordinary one time funds (from PILT and other sources) to prepay
5225,000 toward the debt service REET shortfall in 2013, and to invest $100,000 into
capital repairs and maintenance. In 2013, S100.000 from the General Fund is again being
transferred to the Capital Improvement Fund to partially fund capital repairs and
construction to County facilities. In 2014. the General Fund will do the same. and will also
have to resume transfers to help pay for annual debt service.
In 2013, the General Fund will draw down one-third of its remaining unencumbered fund
balance (funds in excess of its 10% minimum reserve). In 2014, the General Fund's
unreserved fund balance will effectively be exhausted. Unreserved fund balance in the
General Fund is expected to start rebuilding in 2016 and 2017, and would then be available
to help cushion a new economic downturn.
N
M
O
Z
O
r
U
w
NO
LL
a
w~
J
m
Q 1.1.
F O
F
Z
J
W
Z
w
Z
LL
Z~
W
n N O O O
m m o m
o ~ N, ~ N
o r N c r
N ~ N
V
`-
r
a o
b ac
a7 n
.n
M in
c ~ o
r o
CC O n
n
~
A n O ~ O
b m C
so r '~ ~
~.
s°
b °m
ri N
m m c o "o - e
M YS - O O
H N P L O r
ip r N ~J J N
v ~ i
i :~ r :~ r
u
i :
d~ r
m m
M N '-
-
n
ap O
t~)
N ~- O O O
:O O O O
~tI O O O
~ b
!tl
M
tO p
mOl
~ N O 'I) 0
M U N "'
~ _
^ I{q~
1f1
~
o
4 '
(': N
O MIN N
O O O M
.- cm
^ N N mo ;i ~
O 7 r m
N
n b m s ~ sy1 Y
C
r
0
l7 f0
m N
C
M C
b ~
n ~~
m b
c0 N
r
O G
N b O
b n
m
m ~:
N P.
a
r o ^
0 o c
m o v
o ~ r.
M ~ n
b N ^
r
m v ~ n
d U t }
~ ~ v. -
v
a i s o
~ x
~~E
'yi ? `.~
in ~ C
n
cr a
O C
Y
Q ~
O
2
N
M
N O Q C O
M o c o
M O O O
O l^. ~ ~
O U N b ~fJ
N ~ N
ao c a
N C a0
Q O
v of n
v m <c
tC ~ N
4:
N J O
N O O
.n o 0
v n ~
M n
`~ ~~ <~
h
0
0
h
~ r Q~ y N ~
C
O 2 S d 0 0
e~ ~ w E s V
L
~a'aaN
a ~ a c` ~
9 L y
.z- n u ~ F
~ ~ ~
c
a`- - 3 ~
% , ~ p
LL a O w
v
LL
yYy.
~ O Q
6
cc ~j Y
U
o g a
Y m
H E
c -
~ ~ a
r ~
N
rv o ~
i of o
~ ° N
r ~
i ~ ~
N
n O
O
0 o v,
N
r O
O N
~o a
g b
N O
r ~
m O
n O N
i? ~ M
b O O
=>
N O a .:
10 O
N O ~
M O r i
. m O ~ ~
N O
~* a
~ v
~ M
N O O
W O
O
%n oa ~
~
r
o O ~ j
b ^ ~
M
N O N
r O P. ~
~ y~
y
~ ° e~ m
f0
0
~ ~
o M
o ~
b
r ~
n
n
~! °
~
°' C
F
:
x
Table 4 also shows that new permanent reductions or efficiencies in services funded by the
General Fund will be needed in 2014 and 2015 to balance inflating costs for existing
services against constrained revenues: $120,000 in 2014, and another $120,000 in 2015,
all permanent reductions.
Jefferson County employees have been instrumental in helping to stabilize the budget over
the last 4 years. Many employees have had hour reductions, a freeze in step increases
and/or no wage adjustments which has been a hardship they bore to help preserve public
services. Some of our current labor agreements have very modest wage adjustments. The
contributions our staff has made, as well as other permanent annual reductions that
departments made to their budgets has helped the County to reduce the size of future
annual budget cuts. For example, in our-five year projection last year, we anticipated
5200,000 to $300.000 General Fund budget reductions in the coming years. The difficult
measures we have taken have reduced our estimated future budget cuts in 2014 and 2015
to $120,000 each year.
Significant changes in the 2013 budget as compared to 2012 are summarized below.
GENERAL FUND SIGNIFICANT BUDGET CHANGES
EXPENDITURES -GENERAL FUND:
OTHER FUNDS SIGNIFICANT BUDGET CHANGES
EXPENDITURES -OTHER FUNDS
OTHER FUNDS Budget
Change___ Description
Anima; Se•vices i 108.000] Position moved to Sheriff's Budget, Animal Shelter
utilities costs paid by Humane Society in 2013.
Community (229,000) Reduction in hours for all DCD employees to 32 hours per
Development week in 2013.
County Roads 4.200,000 Increase in grant funding for Construction projects
including $2.6 Million for Queets Bridge Painting and $1.4
million for Upper Hoh Road Culvert Replacement
REVENUES -OTHER FUNDS
Other Funds Budget Description
Change
Community 1173,000) Reduced grant and permit revenue.
Development
County Road Fund 4,200,000 Increase in grant funding for Construction projects
including $2.6 Million for Queets Bridge Painting and $1.4
million for Upper Hoh Road Culvert Replacement
Compliance Opinion & Basis for Budget Preparation
The 2013 Budget complies with all statutory and constitutional requirements, and
substantially complies with adopted county ordinances and resolutions, including:
• Resolution No. 48-12, setting Objectives and Procedures for the 2013 County
Budget;
• 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 Tax/Public 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 2013 level of "diversion" of Road Fund property tax to the General Fund is
$720,000, the same dollar figure as 2011 and 2012. It is equal to or less than the
amount of money budgeted to be expended for traffic law enforcement by the Sheriff in
2013.
• Revenue: This 2013 Budget includes:
• the allowable 1% property tax revenue increase for the Road Fund
• the allowable 1% property tax revenue increase for the General Fund,
• the allowable 1% property tax revenue increase for the Conservation Futures Fund
• 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 (Prop 1)
• the 0.1 % sales tax for Mental Health/Chemical Dependency
• the 0.1 % sales tax for JeffCom 911
• Under the 2013 Budget, Law & Justice is 59% of all General Fund expenditures
(excluding the Assessor's one-time software purchase and transfers to Capital)
• Debt: At year end 2013, the County expects to have the following principal outstanding
on the debt:
General Obligation Bonds 56,583,000
Contractual Borrowing S3,356,764
Existing Debt: Principal Outstanding 12/31/12 S9,939,764
The graph in Table 5 below shows the countys 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.
Jefferson County
Annual Principal & Interest Due
si.ioo.ooo --~
si.ooo.oao
ixoo,ooo
$6OD.ODO .- - -
3<OO.000 . - - - ~
3200.000
,.~ ti~ yl ,ti ti~ tia ~~ ti6 ~^ lb l~ ti~ tit ~ ti~ > 1y 1d ti ti~ ~ ~ -_ _
.y do .yo do ,o .yo 10 ,LO do do do do no 1 no tio- do no do ..0 16~ do
-4~LVOr,b aanu>nr+pw: M1lnbrett M< -LTCOn+orn ~>un OTnnrtY FE~•'G<nl fuM
This graph also includes payments on County bonds issued for JeffCom while it was a
County Department. An Interlocal Agreement between the County and all other public
agency members of JeffCom now guarantees servicing of the JeffCom bonds will be
shared by alt JeffCom members.
10
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. the State is facing a 5900 Million budget shortfall as it heads into 2013, and the
Federal government faces automatic budget cuts starting in 2013 (the "Fiscal Cliff'), or if
Congress can broker a different deal, it will make deep cuts to specific targeted programs.
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 confront in 2013 and beyond
include:
• Parks & Recreation. The County will continue working to meet the challenge to fund our
Recreation programs and maintain our Parks facilities. The County and the City are
working together to support the community in finding solutions and to implement the
June 2012 recommendations of the community-based Exploratory Regional Parks and
Recreation Committee.
• Responding to State and Federal Budget Cuts. We know cuts are coming, but we don't
yet know which. nor how much. In addition, the County's Community Development and
Public Health Departments 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 2013, 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 exacerbates this problem.
Funding other 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 annually
transfering funds to Fund 301, partially replacing REET.
• Information Services (IS). Information technology holds a key to future efficiency and
productivity gains in county government, especially with the completion of Broadband
through a federal grant in 2013. Information Services is implementing a IS Strategic
Plan and finance strategy for IT, GIS and telecommunications to take advantage of this
promise and better serve our customers. Two weeks ago the County and the Jefferson
County Public Utility District entered into an interlocal agreement that the County will
provide IT support for the PUD, which is about to become a public power utility as well
as a water and wastewater utility. This arrangement enhances the stability of both our
11
operations and gives County IS the resources to further enhance its capabilities.
Because this is such a recent development, the revenues and expenditures will be
added to the Final County Budget for adoption.
• Solid Waste. The recession has 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. A critical next step will be to engage the
Port Hadlock/Tri-Area community about the timing and alternatives for completing
funding and construction of the collection system for this important project.
CONCLUSION
The 2013 Budget is a fiscally responsible budget. Still, significant challenges and
opportunities lay ahead.
Developing the 2013 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, Erin Lundgren, Rose Anne Carroll, Leslie Locke, Raina Randall and Julie
Shannon.
ATTACHMENTS:
• 2013 General Fund Summary
• 2013 Other Funds Summary
• 2013 Departmental Staffing Schedule
• Accounting for Special Purpose Sales Tax Use in 2013
ATTACHMENT 1 -page 1
JEFFERSON COUNTYGENERAL FUND -Recommended 2013 Budget
Nc~~n~ber'4. 2012
2010 2011 2012 2012 2013
GENERAL FUND Actual Actual Budget Projected Recommend
ARS 1 REVENUE TYPE
' Revenues Revenue Revenues Revenues Revenues
PrepertyTax
311 6G45.596 7,?72,924 7.045.OGC 7.C45,G~G 7.185.9CC
311 Di•,erted Road Taxes 713 227 723A21 726.000 ?2.0.000 7X.000
311 Sale of TaxT'.teProperty e35 820 0
312 PrivateHarves?Tax 151,168 335.565 230.000 290GCC 230,000
312 PrwateHarvQStTax(div`~ ?5,000 36000 25,500
3`3 Saves Tax ',9'8,550 1 068.79C ',954.000 2C11.C85 2,020,?6G
313 Sales Tax-LOST 257,811 2E5.384 263x000 ~ 258.000 2630GC
313 Sales Tax-SpeaalPurpose 381.309 646.000 618,000 6203CC
317 Leasehold Excise Tax 54363 59.689 56AGC 57,700 56.000
317 ?teas Colle~or. Fees 27.397 26.798 2?.CCC 31,270 27,000
319 Penalties 239,1?2 3?1,250 245;3C0 349.E81 275,400,
TOTAL TAXES 10,307.7?9 11,305550 11.20L300 ?1,41G73E 1L423,260'
332 Fed EnoUements-PICT 4'8.3"s3 51E288 430A00 Ec1,30C 430.000
335 PUDPriv.Tax 50655 15.?88 "x0.006 3',380 40.300
336 Crim Just Hi CrimerDUVAsst 329?39 324,3'4 "x27.000 332,254 350.540
336 LiqucrExciseTax 37254 39.237 39600 31,873 40.170
33E Liquor Profit 76.600 55?88 E8 CCC 90.971 68,000
349 Interfunc Serv.-CestNlcc. 333.522 362.820 295.060 296.599 297,950
361 In~estmen; Income 258,522 106 558 260.060 47 5E2 2'0,000
34' Teas-,;rer'slnvEStrnent Fees;3613E2' '5.626 473E 20,3?5 8248 25,400
360 tJrsceilanecus Re~.enue
~ 57,929 38,574 48A00 3?,? CO 45.500
TmtrerSalesD.N.R
395 239,956 555.2`3 258.0vG 216490 263150
395 Sale c(Surolus Rea' ProFery C' ~ C 0 0
390 OtherNOr-Re~,e°~aes 19? CCC '28,000 0
'TOTAL OTHER TREAS. REVENUE 2.025.14? 2.155.316 1 715.3? 5 ' .724 38 % 1.77' .020
TO`ALTREASUBER'SREVENUE 12.337-,926 1346c_8EE 12,9'6.5"5 ?3.135.123 ?3.?94.280
Dept # i
010 Assesscr 2,021 ',i87 269444 2:0."84 267.458
020 Aliditcr 257 698 245,058 253 48E 252.618 252,398
021 Elections 116.237 ' 71.885 69.612 71.341 130,340
C5C Clerx 201,002 206.587. 190.245 216332 196,252
060 Comm~sstoners 9.194 8.2E8 ?,200 12.885 8,050
057 Safery8Securiry Tx,775 52.4E? 80.437 68000 72.600
058 CommuniNServices 4,507 6,?25 6,400 7.,023 6.400
080 District Court 725 X59 682.928 577.367 638,239 617.188
110 Juvenile Serviczs 231.353 258.997 302.83? 238:002 304,580
150 ProsecutingAttomey 288.cc4 255,156 178.E7E '84.337 177,207
151 Coroner 1,640 14 080 9.280 E.38C 9,280
180 She^N 95?,?63 948 i35 640.938 537.390 6?8.138
240 S::pe-~crCcur, '9.975 E439 4250 3.600 4.000
270 Non Depar;r~enta' 17,270 2,892 0
TOTAL DEPARTMENTAL REVENUES 2 910 079 2.860,520 2.690.172 2,E00.731 2.6E3.99?
261 ?tans`=_r m
0
TOTA6ALLREVENUES: ..-_- 1~2~39C5 '6.325,385 15.606.787 'S._.5?.°~ ~ 15.858.271
rercennncreasetromprewousyear 3.3°'° 71% -4,4'/° -3.6% 08%
13
ATTACHMENT 1 -page 2.
2010 2011 2012 2012 2013
GENERAL FUND Actual Actual Budget Projected Recommend
Dept, EXPENDITURES Expenditures Expenditure Expenditure; Expenditure Expenditure
010 ;ASSESSGR 650 Q43 635.429 950.986 95S,56S 1,015?78
020 AUDITOR 40"8.485 450.829 457,785
455582 474403
021 E~ECTICNS 263.041 258A'0 1
241.328 243283 243.333
050 CLERK 350,7x' 369.045 371,161 375A12 38E975
059 COUNTVAD4dINISTRATOR 216.647 298,573 299,657 30','93 3C?048
060 COPr1P,41SSIONERS 381.526 389.550 393.279 409.282 409.?03
061 BOARD CF EQUALIZATION 5 867 4 ' 25 7.365 7,365 7.360
062 CIVIL SERVICE COVdJtISSION 1 x99 658 2057 2.057 2.057
063 PLANNINGCOR'Rv1!SSION 25.552 23.755 3394c 33,944 33.824
067 SAFETVANDSECURlTY 166832 '42,042 159.SC9 '"00,000 165.55'
068 COP.1h.1UNITYSERYCES 146-350 '46.350 tc6.35C '46,350 145.350
080 DISTRICTCOURT 642171 527,234 6%7.386 651,997 703.9'7
116 JUVENILE SERVICES 815444 844451 897.962 906204 835.809
150 PRCSECUTINGA7TORNEV 934 c76 831,386 8E6 030 866.036 898.163
151 CORONER 32.555 32409 32.8,50 37..856 32,850
180 SHERIFF 494Q426 5,065449 S.Ci5.1C6 5.076,166 5,325.851
240 SUPERIOR COURT 368.53a 29ap61 267,337 280.660 269.608
250 TREASURER 340.550 34x515 349,x97 353?25 361A78
SUBTOTAL DEPAR'FoIENTS: 10,806,646 10,768,382 11.238.386 11,291,851 11,679,598
270 NON-CEPARTMENTAL 2.576.33' 2,675 565 2,93'.881 2 ~G6.881 2.929.814
251 OPERATING TRANSFERS 0 C C
25' OoT~rans-lC-SubstanczAocse 46,599 45.600 47,500 c7.5CC 47,500
26' Op Trans-SC-Coop.Exters~o~ '75,470 171.900 -7'.906 171,900 171,900
251 Op Trans- 70-County Cap- ImprovQ. 0 325,000 25,891 395.89' 100.060
261 i0P Trans- 99-Parks & Receaucn 349.477 342,300 367.306 385,7 39 367.300
261 ~Op Trans- 160-Health 557,623 595.200 596.206 595.200 596 2CC
<4^61 ~Op Trans- 153-Anima' Serv 108.765 108.000 108.060 105,000 0
261 ~OpTrans-'Sa=+Jaie*O::al-Cons Dist 45,646 45.600 45.6pp 45,600 45.600
'461 Op'rans-'65-~i•7ate-Oaali;y 82,852 8',200 51260 5',200 2x.200
261 Op-raps-260-Comm..°iyDe,eloc 420.666 41',400 411400 4.1,400 411,e00
261 Op -raps- 28'-I^fo. Sevices 0 0
261 O'HERCPERATINvTRFuVS`ERS 131362 89,354 56354 56.354 56.354
TOTAL: 15,300,711 15,661,502 16,081,612 16.468,516 16,429,866
+r,.. -
Begimm~g Cash and Investments 2.381 014 2.324208 2 cC?.913 "<.988.C92 2.502,458
Rewn;;es 15.243.905 '6,325.386 15.606.?87 '5.735854 15.858,271
Erpend~f~res 15300.?r '5.861.502 16.081.612 ;6,468516 15,429.666
Ending Cash & Inoestm e,^5 2.324,208 2,988 092 1.933.088 2,255 a3C 1,930,663
EquiyTransrer Bom other fronds
darryo.er;estatt°/.; 160.8'6 24'.028 246,448
Pdj Ending Cash & I^~estrnen5 2,324,208 2,988,092 2093.904 2.502,458 2,177.311
Required 10°/u of Exo. ;d Reserves ',530.071 1565,150 1,608,161 1 645.852 1,6x2 Q87
Revenue stabdizaUOn reserve iC0A00 Inn n00 100.000 106 CGC
Reserved for one time expenses 4c4 ~~^ 100.000
Unreserved Fund Baiande 794 13' °2>~,9a~ 3.45743 655.606 434.32a
ATTACHMENT2
- 2013
2013 2013 2013 est.
Revenue Expend End. Bal.
za5,1<5 3aya13 ' :5.653 165 500 165.274 '~ 75,8?5
265,732 294,161 100.000 300.956 31,5.792 ~ 85,174
10.000 92,102 65,082 iCA00 65371 I 9711
- 25,000 29.68E 12.500 77.138
a75 pa0 4?0.298 ^3.500 35CA00 350A00 ~ 13500
77.747 63 049
- SS.6a3
- 75 a69 72,530'
- 62.082
1268.428
' 243,488
- I
- ~, -
150.000 150.000 ; 83.000 '50.006 ~ 150.000 ~ 83 ~]QO
292500 292.491 a89p63 260,500 292.491 477,472
10.2""<9 27.350 5,000 15.356 77,660
3.387<26 3,654,41"<, 931.550 3.641840 3.939?C6 '~, 533 .~84
635.882 6801921 265.793 720.328 805.999 '80.122
108 000 727:±99 41,500 5.500 22.789 24.211
49 159 44,250 10,868 46.457 44 250 13 A68
367.021 432 480 38,257 352.734 349.262 a 1 729
15,400 75.400 501,058 15.400 ~~ 75490 101058
10.000 75,814 3.000 12.8?8
9,666 9 000 25.985 10,100 10.000 ; 26 X89
25.000 23.973 :~ 31 AOC 25,000 24,278 ~ 37 782
35.000 35,000 '~. "<3.895 35.006 35.000 23.495
1,759.660, 1.;56.637 226.982 1,586.940 1.521,1.59 2.&6763
- ~
~ 72.585 19ACC 19.000 72,586
96.000 1, 250.006 214.386 196 000 196.000 ' 2' 4.380
25.145 35245 11,113 25.750 36263 -
- 3fi.622 28.250 8.372
55.650 59.950 21,106 ~ 56.800 55.950 t? 955
346.824 ' 675 354
4<O.Ci00 666.767
50 39.2?7
339,000 ', 504 nr,~p
'173.700 97,E37
2.759.151 2,4115 n34
700 6.000
1.000 SG AOC
6.000 6.779
2.374App 3.9?9.SOS
7 688.000 1.899.x72
57.eoo 50.000
174,000 273,600
17,060 17.000
t 26.000 162.625
366 X08
6 t 3.0<4
16.305
84G.8Fi i
577.245
ST3.3ug
83.7?9
657,716
6251
4862<6
3,ETs 125
181 418
229A45
36779
174,469
453,964
540.000
~2' c0C
223x20
2240."007
700
800
5.066
2 71 t.AOC
1.740,006
100.600
724,000
123.500
789.000 ~I 51.47,
729?'8 '~ 423.'2E
?0,553 575.
7.030.006 ~32.26r
54FC3 686.25E
2.522.335 29?.SSE
6A00 7? 871.
203.163 455.35E
6,000 5.31
3 023.? °9 674.92'
2.431,452 ~. 2.981.6?3
100,000 18?.4!8
2?3.000 140.046
28.000 8.775
'62.625 '35 ~a4
15
0
Y
U
O
° o _ _ .~
n r ..~ ° ~ rv a ~ ;,: ~ "'~' o~ "' ~- a 5 ri r~ a s fi s h m °. a o o~° ~~_ ,o :;a
N .n _
YI-I
<iy:-o ~..: .. ~,° rvm o1, S 3 8 5 n a o~ o 0 o a=d R
m2,, .S ~ ..0 .7.=x^.88°..2 R- a,' _ 2F 8.%= '8 c-s" `.'- R+ oo "a 4' 8f1. - a -~ r
[ N u o ro~ o~ _ _ X o o ~ $
-
O O ° ~ W
Q ~! - ~' .'. - n o o _n
`I
°a~ o a~r,~riea~:~s:~~~ mRSnexii~ ~g a~€~e ~ s =- _ ax=~ ~ a
~5~.1~Q}j3 ° ~ n.., m - ., ~7, n ~, ~, a ~.~ ~. o rol°
`: N T m n n O ~ h W t- n _- rv- a'i ~i '~ P~ A u~ T` o u ° ca o¢ o ~+ h I ti
W O U O ~ N
~Tzs:~"moo°~P~:avfi~ ~s;-arzrs .. °s~~ 4~°oos~ Sao,-._I=_
~ o ~ J ° o J J,. ~~~
W
-+ ~y^,~ ~,R~'~43~. `< ~ 2 _v. s'. %.~.it F W C ~ :~ 8 -° ~ r _ -:~ eY'C 1;3 :: C 3
o a 'd II o- rv a .., °° ... ~.. _ 3 ry,' ° o n __ .-. -, ° n n o & 0 0 o a m u r
w
x
~ - m["[~~iS "dtie M1.°{. .^. o..~ r -q _-.~i{~ p -~P ap. .' ^a S 5^o-°N' c: ~ ° ° ° S-m=
Z ~ ° N
Y v 4 ~ ar .e ~ n o ° a'. x ~ • ° o m n ` r u ~ v ~. n .d4 '~' C O ~ - G +~ v v. ~ ~
f
N
O
ZO _ n .e n N ~ ~ .. b .. .. .. - - ° .' - C ,-. -, .~, o ~ c v W ~. :~ ..> o o n o .~ _ .`.
- nk''
y
~ _
W x
- p ~1 N ry .n O Ci O ~ - u n ~ _ ~°- Y s O O W ~C ~ l~
x P W N 8 r ~ N Ai - s ro n_- M ('~ rv- a~~ n) '~ F°~ O °° n n rv ~. s (O u~
R o ~+ ~ a w o k' .6 ~ ~ o o~ o w ~e m m
m " '^
aR~u 2388 JNS_o,Q g.=° -°.42 °-' 2`°iR ER "o'"~ °~ .'S~ r' _ RBi°'d'
o '~Iw io~S'.F ., .. .nv88 ffi'.CY:t nT$ nQ~~ y,.. °_ ec8•`8 '& 8R -d. .o $
~o o s _ ~ _ .. _ ... o o m .n A
I - R
3 ~ a.`. v'1'i ^G`." ~. '[~. ~' n ~ '.ri ~ ~i 'Q' i _ ~ v N .`a ~ ~ :a m f?i ~i ' _ i~ rpi c+ ~ O .~ i 'g `f'i uTrti
aG G_ n J n n O O n M tt_ _ O rv ~ n ~ a~ p 'n b !~
3 Tw n n n w° O n m - o eu ~ m g~ ~ p ~ N .v %J ~° u °n~i o m r. o m
m ~ o o J ~~ti ~
m c
4 ]
t ~ u
•n ? a :2 :ti ~ S 5 C Y ' x 3 ~ ~ b L b C ~'
c °~ V= 2` ,. L *. ~ t r j j u= S_ c ~ f, S N~ i A r=~ ,< ~ ~ L
9 'c ._. S ° .a V ~ V r ~ 2;` Z 2 rx i a°- s~ ~ i c K
-_ ~ °' $a, ~ ~ t ~ - a .. ~ = a ~ -LC E _ 4 y v ~ } c s L° ~ C i <i u ~ < ~--~
C ti .i ¢ - V .. ~ ."u is _~ ~ _ ~ v. c ~ v v r U ~, a ~ ._ -. C ~ .= n'' O ~~ a ~Z .. ~_ 2 C <~ m ~ 3 .- ~ 2
ATTACHMENT 4:
JEFFERSON COUNTY BUDGET 2013
SPECIAL PURPOSE/PUBLIC SAFETY SALES TAX - 2011 - 2013
S
Proposed C
Department/Or anization Descri lion Actual
2011 Budget
2012 Projected
2012 Budget
2013
AI
REVENUES:
S~ es T?x Revern:e Special Pu~ooserPubl ~ Safey Sales Tax Revenue 381.308 646.000 518.000 620,000
Ge^eral Fune s~ppcrt Propery Taxes & Other Sharetl Reverne 255.692 0 ' 28,000 26.000
Total Revenue 637,COG 646.GC0 646.000 646:000
EXPENDITURES:
ShenB ' ceputy pos lion, sa`ety traini^g. mist programs, 175,000 I "%8,700 178.700 178,700
Prosecutor 2 ceouty prosec~lor retained
l 37,500 38,300 38,300 , 38.300
Juvenile Services :uvenile probab0r. of tcer, sup~rt staff, diversion
t ?5.000 ?6.600 76,600 '~ 76 60J
Msc. Pubic Safety costs .n cnm•nal;usbce deparimen!s 19;000 19.400 19.400 194W
Subtotal Public Safety 306.500 313O0G 313.000 313,000
.ya ct Tr. sFe~ton PJblic Sa'ey. 4E."b 4o"S~iv 4R~? 48.5:5
Community Services. ;Tri-Area. Quilcene & Brineon Community Centers 126AC0 125AOC 126.000 126,000
CommundvSerices IPTCommunityCenter 125C'J '2,500 12.500 ?2,500
CommunitySerr:ces GardinerCommuniyCenter 2800 2,80E 2.800 2.800
CommunaySerr.ces County Fair 4500 4.50E 4.500 4,500
WSU Cooperatve afterschoe! programs fcr ya~th and facility costs 20:000 20.G00 20.0CY1 20,000
Extension
?ransfer to Pubt,c Health Maternal Health Nurse SQCOC 51,000 ~, 51.000 51.000
iiTransfer to Substance Programs irclutling' Praect Alert" :hat serves 46.600 47.600 47,600 a7,6G0
Pbuse ycuf, .n PT. Chimacum and Qulcene
Transfer to Jefferson Programs it agr:cuiture. water puaity. `orestry. fish 45.50G 45.600 45.500 45.600
Ccwnty Corsenation & wi4!ife aaoi,at and educta*.ion
Subteta Community Services 3C8A00 ~ 310.000 3^:0,000 310.000
fv5sc. Ccre Services Staffing and other costs ~n admm. departments 22.500 23D00 23,000 23.000
Subtota~ core services 2^<.SCO ~ 23.000 23.G00 7.3 OC0
TOTAL EXPENDITURES: 637,000 545.000 646.G00 540" 000
subtotal Spcyiai Pu,poseJ?ublie Safely lax 381 308 646.0'JO 818.000 820.000
subotal General FuM 255.892 0 25.000 "<8:000 ''
(
'i
ubsidy
from
enbrel
=und:
i Yeara
09."093
17