HomeMy WebLinkAbout121012_ra02JEFFERSON COUNTI'
I30ARD OF COUNT~'COVIMISSIONERS
liEGULAR :~CENDA REQI~EST
TO: Board of Commissioners
FROb~1: Philip A1orley
DATE: December 10, 2012
liE: Deliberation and Potential Action on 2013 Jefferson County Budget
Roard of County Commissioners deliberation and approval is requested for the proposed
Resolution adopting a Final 2013 Jefferson County Budget.
On December 3, 3012, the Board held a Public Hearing and began deliberations on the 2013
Jet}erson Count}' Budget. A Final Budget includes technical corrections and is ready for final
adoption.
AIYALI"SIS:
Enelosed li)r Board action is a Resolution to adopt the 2013 Jefferson County Budget, including
a Revised 201 ~ General Fund Summary and Revised 2013 (Rher Funds Summarv. These are
included for final deliberation and action.
Also included for the Board's information is a "Summan of Changes to November 14, 2012
Recommended Budget" which outlines the changes contained in [he Final Budget
A Budget Mcssa~sc for the final 2013 JcRcrson County Budget is also included with this memo.
and it will be posted with the Budget, after the 201 + lefl'erson County Budget is adopted,
FISCAL ll11PAC'1':
As proposed, the Final 2013 Budget is a balanced budget using 201."+ revenues and fund balance.
RECO~I ~4E~ DATION:
:\pprove the proposed Resolution adopting a final 2013 .lefterson County Budget.
1~'I)~W D BY:
;- > ~ ~ ~~ /E/z
~' ~~;
Countv:4c~itt~~~t~~_ ~ Date
SU\1MARY' OP C1 L~~GES TO 11-14-12 Recommended 2013 Budget
2013 Final Budget at a Glance:
2013 2013
Revenue Expenditure
General Fund
Recommended Budget 15,858.271 16,429,866
Revision 42,000 35,000
2013 Final Budget-General Fund 15,900,271 16,464,866
Other Funds
Recommended Budget 32,416.586 36.970.307
Revision 119,590 109.716
2013 Final Budget 32,536,176 37.080,023
Cilan~e, by Funci.
Ftrnd 2013
Revenue 2013
Expendnure
Descrlptlon
001 -General Fund
Transfer from Jett County Drug Fund for
Prosecutor -Transfer in Fund 135 42,000
Deputy Prosecutor Position
Correction to Risk Mgmt. Reserve to
Transfers out -Risk Management 35,000
allow increase in deductible
TOTAL adjustment to Gen. Fund 42,000 35,000
106-Courthouse Facilitator Fund
Office Supplies & Travel 950 left out of preliminary budget in error
Professional Services 12.500 Correct support amount for designated
ADO organization
Total Adjustment to Fund 114 12,500
125-Hotel Motel Fund
Hotel Motel Tax 1,500 Increase Budgeted revenue to
5281,500
Adjustment to Professional Services (645) Adjust contracts per LTAC Committee
Bond Payment -Balloon Hangar (9,446) remove bond payment -paid off 2012
Total Adjustment to Fund 125 1,500 (10,091)
135Jefferson Caunty Drug Fund
Transfer out to General Fund 42,000 Transfer to fund Deputy Prosecutor
position
502-Risk Management Reserve
Transfer in General Fund 35,000 Correction to Risk Mgmt. Reserve to
allow increase in deductible
506-Information Services
Revenues -PUD Regional Services 83,090 Regional senates contract with PUD
Salaries 8 Benefits 65,307 Add 1 FTE funded by regional services
contract with PUD
Total Adjustment [o Fund 506 83,090 65,307
TOTAL Other Fund Adjustments 119,590 109,716
Co[. I. r~~ of JEFFERSON
State of S~'ashineton
!\doptinc the 2013 Budget [i~r the (iencral Ftmd }
and Other funds, and the 2013 .Jefferson County RESOLIJ'I1ON NO.
Road Construction Program and 2013 County }
Capital Improvement Program }
11'HF.~RI:AS, on .lulu 23. 3012. the Roard of County Commissioners adopted
Resolution tio. 48-12 setting Objectives and Procedures Ibr the 2012 County Budget: and
617(F.Rh:9S. ,Icffcrson County~s Elected Uffcials and llcparuncnt llirectors.
workine with the Count) Administrator. have prepared revenue and expenditure plans Ibr 201
in cwrfururarrce wills Rc,ululiuu Nu. ~13-I3. and
1171L71LdS. the Counq Administrator, Elected Officials and Department Beads
have considered the Workinc Capital Rosen e Requirements for all County Funds listed in
Resolution 63-1 1 in preparing titcir budgets: and
1fHERE:9S. on November 19. 2012, the Roard of County Commissioners
conducted a public hearing on setting the 2012 Ad Valorem I'ax Levies for Jefferson Cottnq
levy in 2013 to be collected in 2013. and subscqucnth adopted Resolution Vo. C4-I3 fitr the
General Fund levy. Resolution No. 6~-12 fur the Counh~ Rvad levy. Resolution No. (iFi-1? for
the Road Diversion Levu and 67-13 liar the Conservation Futures levy: and
11^HF.RF.,~S. nn December 3.2(112. the Roard of County Conunissioners
conducted a public hearing on the Recommended 2013 Jel7enan County Budget, at which
hearing citirens were given an opporumiiy to provide input on any part of the proposed budget;
and
N'f1E12L~1S'. the County ;ldministrator has submitted a "\icssa,~e liir the Final
2(113 Jefferson County Bud~cY'that provides additional inlitrrrration about the Final 201
Budget-, and
hl'"tlERE.1.S, the 201 J Jefferson County Budget as herein adopted complies with
state law. including Chapter 36.0 of the Revised Code of ~~'ashingAm:
:~'Obl^: 7HF.RF,FORE, RE IT RESOL6'EL), ba the Roard of County
C:onunissiunzrs, Jefferson County. Washington, that the 2013 Jefferson Cowny Road
Construction Program and the Counts Capital hnprovement Program for 2(1 13 arc hereby
adopted as part of this budget document: and.
BF. IT FIiRTHF.R RF_S~)1_ I%FI). that the 201 ~ Final Budget Detail as postzd by the
Jefferson County Auditor on December 7, 2012 is hereby accepted; and.
L3E /L' /•-L'RIIIL'It KL•'SO/.17;'L). that the following attached budget and staCfin,
schedule (Exhibits 1. 11 and [ll) are hereby adopted as the 301 i BL: DGET fbr !effersan County.
including the General Fund and all other Counts funds: with BUDGL"CS being adopted at the
DGPART\dF.NT I:F.V'F.I. Cur the Gcucral Pund and at the PC~Nll LLVGL for all other funds, with
the exception that any revisions that effect the nwnber of authorized employee positions, salary,
ranges, hours, or other conditions of employment must be approved by the Board of Cowity
Conunissioners.
AP!'h'cl1'L•'U :1 ~'U aDOPTGU this day of December, 2012.
SL:~L:
ATTEST:
Raina Randall.
Deputy Clerk of the Board
.ICFPLRSON COONTI'
BO:1RD OF COMMISSIONERS
John Austin. Chairnr<m
Yhil lohnsat. ~1cmbcr
David Sullivan, \4ember
JEFFERSON COUNTYGENERAL FUND - 2013 Fina! Budget Exhibit I
De; em per 5 2C 12 gage '~. of 2
2010 2011 2012 2012 2013
GENERAL FUND Actual Actual Budget Projected Recommend
ARS 1 REVENUE TYPE Revenues Revenue Revenues Revenues Revenues
311 Prcperry'ax 5.9a5.596 7,172 92a 7 CaS,CCG 7.045 ~.,~OG 7 185.900
311 D!verted Road Taxes ?' 3.22? 723.021 720.000 720.066 ?20.000
311 Sale cf Tax Title Property 495 820 0
312 PrivateHarrestTax '5^,168 335.565 230,000 290~G0 236.000
312 PrivateHarwstTax(dw1 '5,900 30060 25.500
313 Sales Tax ',918.550 1,968790 t.95a.000 2 ^11 085 2.020.160
313 Sales Tax-LOST 257.811 265.38a 263:000 258 CGC 253.000
313 Sales Tax- Soeca Purpose 381.3C9 5a6,OC0 618 CCG 620,300
317 Leasehold Excise Tax 54.363 59.689 56:000 Si.7GC 5"0,000
317
319 Treas Collection Fees
Penalties 27.397 26.798
239.172 3%1.250 27;000
245."s00 31 27C
349.681 27,000
275,400 ~
TOTAL TAXES 10.307?73 11.3C5,55G 1'.201,s00 11p10.?36 11,423,260
332 FedEnpfiements-PICT 418333 516,258 430A00 6~1,30C 430.000
335 PUD Pnv Tax 5Q666 16,78$ 30,066 3',3II0 40.300
336 C•~m Jusl Hi CrimerDUUASSt 329739 324,3'4 32700E 332,254 350.5aC
336 Liquo• Excise Tax 3?.25a 39,237 39 GOC 3',873 46.1 iC
336 Lquor ProSt ?O 6CC 66.788 68.000 9D,971 68.000
349 In;ertundServ-COStAlloa 339.522 362,820 295.000 290,599 29i.95C
361 InvES;mentlncome 258.522 106.558 2000C0 47,562 210000
341 ` Treasurer's Investment Fees ;361.362; ' 5.628 4 736 X.315 4.248 25 400
360 Miscellaneous Re~,enue 67.929 38.57a 48,000 31 700 45,500
395 Timber Sales D.N.R. 239.956 555.273 ^<S6,000 216496 263,'50
395 Sale of Surplus Rea Popery 0 C 0 C 0
396 Other Non-Re~.e°.,es 197,000 128.000 0
~TOTALOTHERTREAS.REVENUE 2:025.147 2.159.316 ?'5.3'5 1,72x38? 1,77+,026
TOTPLTREASU'RERSREVENUE "2.332,926 13.a6a.8o6 ^2.315.6'5 I i3.i35 i23 53,'94,280
Dept #
G1C Assesso- 2021 ',?8? 269.444 Z?0.',8a 267,458
020 Auditor 257 698 245.368 253.486 252,618 252.398
021 Elections 116237 ~?',885 69.612 ?'~,34' 130.340
050 CIe:~ 2CtC02 205,682 190245 210.332 196.252
060 Commssioners 9,794 8,2.68 7200 12.SS5 8.05C
057 Safey&Securiry 73,775 52,467 8Qa37 68,000 72-660
068 Community Service=_ 4,607 6,125 6.aCC 2,023 6.400
080 C~s9ictCourt ?26.999 ^082.928 677.367 638.239 61? 188
110 Juvenile Services 23',353 268 X97 3G2.S37 238,002 3Ca,6S0
150 Presecuting Attorney 288,444 255166 178.5?6 '54.337 219,207
151 Corcner 4,640 taGBC 9.280 6.380 9,250
180 SheriS 957,763 9x8.735 640,938 637 396 618.138
24C Superior Court 19.976 6 X39 4,250 3 CCC 4,000
27C Non Deaa!tmentai 17,270 2.892 0
TOTAL DEPARTMENTAL REVENUES 2,910,979 2 866,520 2.690.172. 2.6CG,?31 2,705,991
r --t.= - 0
707a~ ALA REVENUES:. ' S."<43 905 16.325.'s83 ' 5.606.%8' 15 735.85a ''~,
15,906,2%1
Percent increase from previcus year 3.3%. 7.?% -4.4°;° -3.6% 1.0%
E#~it;!t I
2010 2011 2012 2012 2013
GENERAL FUND Actual Actual Budget Projected Recommend
Dept EXPENDITURES Expenditures ~ Expenditure Fxpendlture Expenditure Expenditure .
G1C ASSESSOR 650.943 535.429 950,986 9.58.E68 ?,015,778
020 AUDITOR 468486 4E0,829 455.582 ' 457,785 474,403
021 ELECTIONS 263041 258A'0 241,328 ; 243,283 243,333
050 CLERK 3507x7 359,046 371,167 375.0'2 366.9?5
059 COUNTY ADMINISTRATOR 2?6.64? 298.673 299.657 35','93 30?548
060 COM1AVll55!ONERS 387.926 389.560 393.29 409,282 409.703
06? BOARD OF EQUALIZATION 5.8E7 4.125 %.3E5 7,365 ? 365
062 CIVIL SERVICE COMMISSION 1,499 658 2.05? 2,057 2 057
063 PLANNINGCOMtdISSION 25,552 23?55 33.946 3x.944 33.824
067 SAFET!ANDSECURITY '60,832 142042 169.509 '60.000 7G5,5Y
068 COMMUNITYSERV7CES '4"0,350 146.350 '.46.350 `46.350 'x5,350
080 DISTRICT COURT 642.171 627.234 ^077,386 587.997 703,977
110 JUVENILE SERVICES 875.444 844451 897,962 956.204 895,809
150 PROSECI:TINGATTORNFY 934976 t?:?7:i8^r. ft8R,030 86E.C3C 898.103
151 CORONER 32555 32,409 ,4"4,855 32.850 32.850
780 SHERIFF 4.940426 5055,449 5:0?6,106 ~~ 5075.706 5,325.851
2dC SUPERIOR COURT 368636 294,46' 26?337 280,000 269608
250 TREASURER 3x0550 344,5'5 34949? 353.725 361078
SUBTOTAL CEPARTMENTS: 10,806,646 10,768,382 11,238,386 11,291,851 11,679,598
270 NON-CEPARTMENTAL 2 57E-331 2.676,566 2 9E1 881 2.906.881 2.929.816
26' OPERATING TRANSFERS C 0 0
26' Op Trans- 7C-Substance.Aouse x5.599 46.600 x7.500 47,500 47.500
267 Op Trans- 5C- Cooo. Extensror ? 7 5 070 171 900 t i L9C0 '71,900 771,900
261 ~ Op Trans- 70-County Cap. Improve 0 325 500 25.89' 395.891 100,000
261 Op Trans- 99- Parks & RereaUcn 349,477 342 3GC 357.300 385.739 367,300
261 Op Trans- 750-HeaRh 557,623 595.X0 596.200 596 2GC 596.200
261 Op Trans- 763-An.ma' Serv '08.705 708.050 '08A00 1G8ACC 0
261 Op Trans-' 64-wa'.e~ Opal -Cons Disl 45.646 45.600 45.600 45,500 45,500
261 GpTrans-155-~Po'a:erOoality 82,852 87,200 5'.200 51,200 24.200
2E? OpTrans-200-CommuniyDevelco. 420555 47-,400 411,405 411,400 411,400
2G'~. C~~ Tra^s- 261-Risk Pdanage!7 ent 0 35 OCO
„~ .
"TI'E?~=FR,~'N!d'RANS~FRS
131.3E2
89.354
56356 56.`x54
5E 354
mo- TOTAL'
- ---- _.....:.. 15,300,711 15,661,502 16,081,612 16,488,516
---. . 16,464.866
I
2,324,25
Requ^eo 10°i~ o`E~- tc Reserves 1,530.071 7,565.150 1,508,161 i Ea5.852
Re~,e~^ue stabilizaticn reserve 700,000 700 QOC 700.000
Reserved!crcnetimee~enses 494.000 700,000
Unreserved Fund Balance ?94.737 827,942 385 ; 43 655,606
SCHEDULE EXHIBIT III
6.52 6.41 5.82 5.82
Administrator 2.94 2.94 2.91 2.91
sinners 1.19 S.I9 5.1s 5.15
fEquzii2zti0n 0.22 0.22 0.22 0.22
gCommission - - ~ -
~ Security 2-86 3.00 2.47 2.47
Court 8.61 8.39 8.89 8.89
'Services 7.32 7.52 7.52 7.G0
tingAttorney 11.77 10.32 1062 10.62
49.57 49.51 a9.08 51.31
r Caurt 2A3 2.03 2.Oi 2.01
er 4.38 4.34 4.38 4.38
Total General fund 119.76 117.89 116.82 119.26
s O & M 0.25 0.56 0.56 0.94
useFacilitator 0.18 0.18 0.18 0.18
Safety 0.25 0.15 0.15 0.15
itiveExtension 3.06 2.63 2.92 3.24
School (Yippee) 1.26 1.26 1.34 1.29
cti ms 1.05 1.00 1.00 1.00
lealth 35.26 34.13 33.03 34.93
luality 5.79 5.24 5.48 5.76
iervices 2.06 2.06 1.06
u rtlmprovement 0.34 D36 02<' 0.22
ti ly 0evelopment 11.38 17.30 14.80 10.85
=_r's O & M 0.29 0.25 0.29 0.25
Recreation 528 5.27 7.93 7.74
'arks Improvement 0.25 0.24 0.07 0.07
Projects - 1.05 1.18 0.85
°vestTimber - - 0.01 0.01
toads 51.47 49.69 45.57 48.90
s Management 7.42 6.76 6.75 6.70
:ormwater Mgmt. - O.Cl 0.01 0.01
Flood Control 0.02 D.O1 C.Ol O.Cl
> Flood Control 0.02 0.02 C.01 0.01
aion & Renovation 0.18 0.49 0.22 0.28
mprov-Courthouse - - -
II Park 0.07 0.06 0.06 0.06
rite 9.30 9.22 92E 9.27
Sewer 1.13 1.25 1.32 2.38
5.54 6.57 6.65 G.65
lion Services 7.38 7-37 7.37 8.37
Total Other Funds 167.58 169.57. 162.71 150.16
`~~~`or; ~°o~ JEFFERSON L'OUNTY ADMINISTRATOR
., ~ ;,~ 1620 Jefferson Screec • P.O. Box 1220 • Port Townsend, WA 98368
~` www. co. Jefferson. wa. us
9Sf~1 tiG~0`1 -- -
TO: County Commissioners
FROM: Philip Morley, County Administrator . ~/ ~~~~ S
DATE: December 10, 2012
SUBJECT: Message for the Final 2013 Jefferson County Budget
This memorandum accompanies the 2013 Jefferson County Budget.
OVERVIEW
Staff, elected officials and department directors have worked together in preparing a
Budget for 2013. 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 3, 2012 Public Hearing on the Recommended 2013 Budget.
The Final 2013 Jefferson County Budget is $ 53,399,632 for all funds combined:
General Fund: $ 16,464.866
Other Funds: $ 37,080.973
All Funds: $ 53,545,839
Details of the Final 2013 Budget can be viewed and downloaded on-line at
www.co.iefferson.wa.us. Table 1 below shows how the 2013 General Fund compares to
2012.
TABLE 1: GENERAL FUND
2012 ' 2012 2013 Final % Change
Original Projected Budget From 2012
Budget Yearend Projected
_
General Fund Revenues $15.606,787 I $15,735,854 ! $15,900,271 1.0%
General Fund Expenditures ! $16.081.612 516,468,516 $16,464,866 0.0%
Estimatec Ending Fund Balance i S2,063,904 52,502,458 S2.177,311 -12.9%
Unencumbered Fund Balance I $385,743 I $655.606 5438,379 I -33.1%
The Final 2013 Budget continues the County's 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 County's other 54 funds are aggregated and shown 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 OTHE R FUNDS
2012 Budget 2013 Budget % Change
Revenues $ 28,701.581 _$ 32,536.176 13 32~c
Expenditures $ 33,112.418 $ 37,080.973 11 99%
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
26.2 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 Final 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 year's 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 S 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 tower 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
continue 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 $5.6 million backlog of major
maintenance to retain our aging parks infrastructure. and there is also a $1,063.000 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 County's 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 $28,000 in 2012 and we
project a $26,000 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 Final Budget
The General Fund's proposed expenditure of $16,513,866 in 2013 has $411.087 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
$145,429 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 FTE
Chan
e Description
_ g
JeffCom -14.86 Now independent, no longer a County Department
Animal Services -1.06 Position shifted from Animal Services fund to Sheriff's budget
Community -3.95 Reduction of hours to 32 hours /week for all employees and
Development reduction of .4 building inspector for 2013.
Gains FTE Description
Change
General Fund - +2.23 1 position shifted from Animal Services fund to Sheriff's budget;
Sheriff added Corrections Officer and Community Services Officer
Public Health *1.90 i Added 1 FTE in Environmental health and 0.7 in Community Health
County Roads +2,93 Reinstate hours from .8 to 1.0 F'TE for five positions, add clerk
hire, add .6 Bookkeeper.
Information +1.00 Added staffing due to Regional Services agreement with PUD
Services
Tri-Area Sewer *1.00 ' Add Waste Water Manager position
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
$225.000 toward the debt service REET shortfall in 2013, and to invest $100.000 into
capital repairs and maintenance. In 2013, $100.000 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.
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3
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 andlor 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 $200,000 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:
General Fund Budget Description
Chan e
All General Fund (48,689) All departments target budgets were reduced by
Departments 0.35'G from their base budget
Assessor 265,658 Replacement of Assessor's software, funded by a
grant. (Budgeted also in 2012 but payment vvill be
made in 2013)
Sheriff 249,745 Added Corrections Officer-, 1 year funding of
Community Services position and moved Animal
Control Officer to Sheriff Budget
Operating Transfers (27,000) Reduced Transfer to Water Quality, excess WQ fund
- Water Quality balance was available to cover this reduction
Operating Transfers 35,000 Increase Risk Management reserve to allow for a
Risk Management increase in insurance deducible
Operating Transfers (108,000) Eliminated the General Fund transfer to Animal
Animal Services Services, officer position moved to Sheriffs' budget
OTHER FUNDS SIGNIFICANT BUDGET CHANGES
EXPENDITURES -OTHER FUNDS
Animal Services (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 alt 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
Information 83,000 Regional Services Contract v~ith PUD
Services
REVENUES -OTHER FUNDS
Other Funds Budget
Change Description
Community (173,000) Reduced grant and permit revenue.
De~velo~m__ent _
Co' unty Road Fund 4,200,000 Increase in grant fwiding for Construction projects
including $2.6 Million for Queets Bridge Painting and $1.4
million for Upper Hoh Road Culvert Replacement
Information 65,307 Add FTE per Regional Services Contract with PUD (other
Services associated costs already in budget)
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/Pubtic 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 Assessors 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 $6,583,000
Contractual Borrowing $3.356,764
Existing Debt: Principal Outstanding 12131!12 $9,939,764
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
Jefferson County
Annual Principal & Interest Due
'i ieo oal ~, tt _~.: Iq
-t zrb,iwb
! 1000 000
$800,000
$ob0.bbU
$ iou.boo
$20o.0u0 - -
z.
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u....n. n~...re,o .... ra,.t n..<.t~. -i.b_~~.,. n. ~r.ni e.....n..ru-rr,.~r omt
This graph also includes payments on County bonds issued for JeffCom white 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 all 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 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 ~s 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 HadlocklTri-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:
• 1. 2013 General Fund Summary
• 2. 2013 Other Funds Summary
• 3. 2013 Departmental Staffing Schedule
• 4. 2013 Special Purpose Sales Tax
ATTACHMENT 1 -page 1
JEFFERSON COUNTY GENERAL FUND - 2013 Final Budget Attachment 1
December 5, 2012 page ; o?
2010 2011 2012 2012 2013
GENERAL FUND Actual Actual Budget Pro}ected Recommend
ARS REVENUE TYPE Revenues Revenue Revenues i Revenues Revenues
37 7 Property Tax 6,945,596 7,172.924 7.G45 0CC ' 7.045,000 7.185.900
3'' Diverted Road Taxes 713,227 723,021 72CACC 724000 720.000
31 7 Szle of Tax Title Property 495 820 0
312 Private Harvest Tax 151,168 335.565 230,000 290,000 23G C00
312 Private Harvest Tax (divy 15.000 30,000 25 500
313 Sales Tax 1,918,550 1.968790 1,954,000 2A11,085 2,020.16C
313 Sales Tax-LOST 257,811 265.384 263,000 258,000 263.000
313 Sales lax-Special Purpose 381,309 846,000 618,000 620.300
317 Leasehold Excise Tax 54,363 59.689 56,000 57,700 56,000
317 Treas Collecrion Fees 27.397 26,798 27,000 31,270 27,000
319 Penalties 239,172 371,250 245,300 349,681 275,400
TOTAL TAXES 10,307,779 11,305,550 11,201,300 71,410.736 11423,260
332 Fed Eniitternenis-PICT 478.333 576,288 430,000 641.300 430,000
335 PUD Priv. Tax 50 fi66 16,788 30,OD0 37,380
~ 40,300
336 Crim Just Hi CrimeJDUIlAssl 329 739 324,374 327,OD0 332 264 350,540
336 Liquor Excise Tax 37.254
336 Liquor Profit 70,600 39,237
66,788 39,000
68,000 31.873
90.971 40,170
68,000
349 tnterfundServ.-CostNloc 339,522 362,820 295000 296,599 297,950
361 Investmentlncome 258.522 106,558 200000 47,562 21Q000
341 Treasurer's Investrnent Fees (361,362 15.626 4,736 20,315 4,248 25,400
360 Misceiianeous Revenue 67.929 38,574 48.000 31,700 45,500
395 rmbe~ Sales D.N R 239.955 555,213 258 G00 216,490 263.160
395 Sa'e ofS..•p~s Real Property 0 0 0 0 0
390 C~e~No~-Revenues '57,000 128,000 0
TOTAL OTHER TREAS. REVENUE 2,025,741 2,159,316 1715.315'. 1,724,387 ',771,020
TOTAL TR EASL~RER'S REVENUE 72,332,526 13.464,866 12.916.615 ' 13,135,123 13,194,280
Dept f!
010 Assessor 2,021 1 787 269.444 270,184 267 <58
020 Puditor 257,698 245,068 253,486 252,618 252 398
021 Electlors 11G,237 171,88E 69,612 71,341 730340
050 Cleric 201,002 205,682 190,245 276,332 196 252
060 Commissioners 9,794 8.268 7,200 72,885 8.C50
067 Sa?eryBSecuriry 73,775 52.467 80,437 68,000 72.600
068 Community Services 4,607 6.125 5,400 2,C23 6;400
080 Disttict Court 726.999 682;928 677,367 638.239 , 61i,t88
110 Juvenile Services 231,353 258,997 302,837 238.002 304,680
750 Prosecuting Attorney 288444 255,166 178,676 184,337 219,207
151 Coroner 4 640 14,080 9,260 6.38C 9,280
180 SheriN 957.763 948,735 640 938 637,390 618.138
240 Superior Ccurt 19,976 5,439 4,250 3.000 4,000
270 Non Deparm~.entai 17 2.70 2,892 G
TOTAL DEPARTM ENTAL REVENUES 2.910.979 2,860,520 2,690,172 2600,731 2;705,991
261 ransler '. r. D
TOTAL ALL REVENUES: 15243,905 16,325,38G 15,G06.787 15,135,854 j
15,900,271
Percent increase from Drevious year 3.3°~ Z1 °k -a 4°k -3.6°~ 1 0°h
ATTACHMENT 1 -page 2.
2010 2011 2012 2012 2013
GENERAL FUND Actual Actual Budget Projected Recommend
Dept EXPENDITURES Expenditures Expenditure Expenditure Expenditure Expenditure
G10 ASSESSOR 650.943 635,429 950?86 958.668 1,C15776
~ C20 AUDITOR 468 486 460,829 455,582 457.785 474 403
C21 ELECTIONS 263.041 258,010 241,37.8 243,283 243,.333
050 CLERK 350,747 369,046 371,161 375,072 386,975
059 CGUNTYADMINISTRATOR 276.647 298,673 299,657 301,193 307,048
060 COMMISSIONERS 381,926 389,560 393,279 409,282 409,703
067 BOARD OF EQUALIZATION 5,867 4,125 7,365 7,365 7,360
062 CINL SERVICE COMMISSION 1,499 658 2,057 2,057 L;D57
063 PLANNING COMMBSSION 25,552 23,755 33.94a 33,944 33,824
067 SAFETY AND SECURITY 160,832 142,042 169.509 ~ 160,000 165,551
068 COMMUNITY SERVICES 146,350 146,350 146.350 146.350 14E.350
080 D?STRICT COURT 642,171 627,234 677,386 681,597 103.917
110 JUVENILE SERVICES 815,444 844,451 897.962 906,204 895:809
150 PROSECUTWGATTORNEY 934,976 831,386 866,030 866,030 998.7C3
151 CORONER 32,555 32409 32.850 32.950 32.850
180 SHER:~- a,940,426 5065a49 5,076,706 5,076.106 5,325,85•
244 SUPERIOR COURT 368 634 294,461 257,337 28G GCO 269."008
250 TREASURER 340,550 344.515 349,497 353725 36',078
SUBTOTAL DEPARTMENTS: 10,806,646 10,766,382 11,238,388 11,291,851 11,879,598
270 NON-DEPARTMENTAL 2,576.331 2,676,566 2,961,881 2,906,881 ' 2929,814
261 OPERATING TRANSFERS 0 0 0
261 OP Trans- t 0-Substance Abuse 48,599 46;600 47,500 47,500 47,500
261 OP Trans-50-Coop.EMOnsion 175.470 177,900 171,900 171.900 171,900
261 Op Trans-70-CounlyCap.lmprove. 0 325,000 25,891 395.891 100,000
261 Op Trans- 99-Parks & Recreation 349.477 342,300 367,300 385,739 367,300
261 Op Trans- 160-Health 557.623 595,200 596,200 596,200 596200
261 Op Trans- 163-Animal Serv 108,705 106,000 108,000 108,000 0
26'. Op Trans- 164•YVater Oual.-Cons Dist 45,646 45,600 45 600 45,600 45.600
267 OpTrans-165-WaterOuahry 82,852 81,200 51200 51,200 24,200
267 Op Trans-200-Community Develop. 420,000 411400 411400 411,400 411400
261 Oo Trans- 261-R+sk Management 0 35.000
261 OTHER OPERATING TRANSFERS 131,362 89.354 56;354
~ 5C~,3b4 -
TOTAL: 15,300,711 15,881,502 16,081,612 76,468,576 76,464.866
Revenues 15,243,905 [6.325.386 ?5,606,787 ?5735.854 15,900.27?
Expenditures 15,300,711 15661,502 ?6,081,672 16468,516 16,464,866
Ending Cash8lnvestments 2,324,208 2.988,092 ?,933,088 2,255430 1,937,863
Equity Transfer from other funtls
Required 10°h of Em. to Reserves 1 530 077 1,566,750 1,608.161 1.646,852 1.646,467
Revenuestabili~4onreserve 100,000 100.000 ?00.000 100,000
Reserved for one hme expenses 494,000 -OO,tl00
14
ATTACHMENT2
LE HOUSING
FUND
2013 2013 2013 cis[.
Revenue j Expend Entl. B~
285,745 349.523 75.653 765,500 165,274 7587£
265732 294'67 100.000 300.968. 375,792 8577e
10,0001 92.102 65.082 10.000 65.371 9,711
- 25000 24,6A8 25,000 468E
475,440 470.298 13,500 350 X00 350,000 13 SC:
77,147 65049 58,643 75,989 72,530 6208:
!.268,428 1.243.488 - I - -
150.000 150,000 83,000 150.000 `50,000 63.000
292.500 292.49! 489.463 282,000 'I 282,400 485 0'v3
10.229 27,350 5,000 11 15.350 1'r C3C
3,387,426 3.654.412 931.550 3.641.840 '~, 3,939,40E ~~ 633.98
635.8621 680,592 265,793 720.328 805.939 '6^•.122
108.000 127,399 41500 5500 22 789 24.?''~
49 150 ~ 44 750 ? O AfiA dfi d50 dd 95p 13 f19F
367.021 432 A80 35.257 352734 349.262 41,72
15400 ~~ 15400 101,058 15.400 57AOC '_9,05£
- 70,000 15,818 3600 12,8`f
9.068 9,000 25.989 10,100 10000 25,08£
25.000 23,973 31,000 25,000 24.218 31,7b'e
35.000 35,000 23895 35,000 35.000 23.b95
1,759.860 1.756,637 226.382 t586,940 1,527.159 286,763
- 7zsbs ls.ooo reocc 7z.5ac
796,000 250,000 214.385 196.000 iS6.OP3 2'.4,38E
25,145 35,245 71.113 25,150 36.263 -
- 36.622 28.250 9,372
55.650 59.950 21,708 56,800 59.950 !7,95E
5,540 12.200 96.374 5.540 '. 11.994 89.92C
7t 9,665 729,924 100.983 724,819 728.9aa ~ 98.858
48,304 39509 32.656 52,400 8a,5a7 509
112,788 92559 737,877 17,758 79,x34 69.941
- 3 651 9,741 - 3,939 5.802
7905,357 8,614,338 4147,265 12.350.976 13,435,532 3,056,709
100 77,257 100 - 7i 357
978,648 1,033.800 746,8501 1,009.392 1,078,564 77678
4.651 11,4571 4,715 6,742
3.851 10,458 3,714 6.744
21.151 145,558 21,439 724179
346,624 515,354 366.508. 453,9841 789.000 51472
440000 666,767 613,044 540000 729.918 423126
50 39.277 ', t6,306 10,553 5,753
339,000 504,000 840,867 321400 1,030.0' 132.261
213.1 00 97,637 577,245 223420 54403 686,262
2,159161 2,405.434 579.395 2240.607 2,522.336 297,666
700 6,000 83779 100 6.000 71,879
1000 50,000 657.:16 800 203.183 455,353
6.000 6,000 6.251 5,066 6 000 5,317
2.374.000 3,979,808 986,248 2.711,800 3,023,119 6?4,927
1,688000 7,899.472 3,673,125 t 740.000 ', 2.431 452 2?81,673
50,000 50,000 181A18 735,000 100.000'. 216 Alb
714.000 213 C80 229,046 124,000 213.000 140.046
77,000 11.000 36.779 - 28.000 8779
15
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ATTACHMENT 4:
JEFFERSON COUNTY BUDGET 2013
SPECIAL PURPOSE/PUBLIC SAFETY SALES TAX - 2011 - 2(113
Subsidy
Actual
820.000
deputy position safety training, mist programs, 175.OC-0 178,700, 178,70C ?78,700
2 deplly prosecute retained 37.500 38.300 ~ 38,300 38,300
PuG c
50.000 51,000 51,000
Sect Alert" that serves 46,600 47.600 47,600
and Oudcene
water quaity, forestry, fish 45,600 45,600 45.600
Services (Staffing and other costs in admin. departments ~ 22,500
subtotal Special Purpos¢~PUMIc Sakty Tax
subtotal General FuM