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Home My WebLink About121712_ra05COUVI~Y OF,IEFFFRSO?y Stan of Washington :adopting the 2013 Budget for the General Fund and Other Funds. and the 20]3 ,Icfferson County RF.SOLLiTIOV \0. Road Construction Program and 2013 County } Capital lmprovcment Program } N'HEP.E.;IS. ou Juh 23.2012, the Board of County Commissioners adopted Resolution Ito. 43-12 setting Objcctices and Procedures for the 3012 Count}• Budget: and It FIERE,d.S', Jefferson Count}'s Fleeted Officials and Depanment Directors, working with the County Administrator. have prepared revenue and expenditure plans for 3013 in conformance with Resolution Vo. 4.i-12: and }!'1/L'KEAfi. the County Administrator, Fleeted Officials and Department Heads have considered the Working Capital Reserve Requirements for all Cotutty Funds listed in Resolution 63-11 in preparing their budgets: and Ii'//ERF.:9S'. on November 19. 2012, the Board of County Commissioners conducted a public hearing on setting the 2012 .Ad Valorem 'Cax Lccics for .(efferson County levy in 2012 to be collected in 2013. and subsequently adopted Resolution Igo. 64-12 for the Cicncral Fund levy. Resolution \o. 6~-12 Ibr the County Road levy. Resolution i\o. 66-12 for the Road Diversion I,evv and (7-I 2 for the Conservation Futures Icvv: and tt7/L'RE:9S. on llecember 3. 2012, the Board of Counri~ Commissioners conducted a public hearing on the Recommended 2013 .fefferson County Budget. at which hearing citizens were given an opportunity to provide input on am ptu-[ of the proposed budget; and Ffi'HF.RF,A.S. the County .Administrator has submitted a "Message for the Final 201 ~ .lefferson County Budget" that provides additional iniomtation about the Pina12013 Budget; and I!'HF.RF,AS. the 201 ~ ,Jefferson County Budget as herein adopted complies with state law, including Chapter 36.40 of the Revised Code of ~L'ashington: :VUfi", 7YIERf_'FOKF_. !3E IT RF.SOI, 6T. U, by the Board of County C otmnissioncrs. ,Icfferson Counrv. l4'ashinau>n, that the 2013 Jefferson County Road Constnuction Program anti the C ounty Capital Improvement Program for 2013 are herehy adopted as pan of this budget docuntcnr. and. I3E /T F( I{TNL•7{ KL'.SUL F'L'D, that the 2013 Final Budget lletail as posted by the Jefferson County Auditor on December 12. 2012 is hereby accepted: and. BF.' IT F(.'R%71L•'K RLS'OL b'EU, that the followine attached budget anti stai7ine schedule (Exhibits 1, Il and ill) arc hercliy adopted as the 201; BC'DGGT for Jefferson Count)._ including the General Fund and all other Counh Funds: with 13LIllGli1'S being adopted at the DEP.~R'I'b~iL•NT LEVEL f~~r the General Fund and at the FUNll LEVEL for all other funds. with the exception that any revisions that eflect the number of authorized employee positions. salary. ranges. hutu~s, or other conditions of employment must be approved by the. Board o!' County Commissioners. ;~PYRU!'GD:IA'D AD(~PTI;D this day of December. 2012. SE.AI ,ATTEST: 2aina Randall, Deputy Clerk of the Board JLPEERSOv CUUV~lY B0:1Rll UP CO~I:b11SSiO~GRS !ohn :Justin. Chairman Phil .iohnson. \lember Day id Sullivan. N[ember JEFFERSON COUNTYGENERAL FUND - 2013 Final Budget Exhibit I Cecember 12.2012 Pane i c` z 2010 2011 2012 2012 2013 ~ ~ GENERAL FUND Actual Actual Budget Projected Recommend ARS REVENUE TYPE Revenues I Revenue Revenues Revenues Revenues 311 ProPertyTax 5,945,596 ? 1-2,92a 7;045A00 7.Ca5.000 7.185,9G0 311 Diverted Road Taxes 713,227 ?23,021 720.000 ~2C.000 720.OG0 311 SaleotTaxTttePropery 495 820 0 312 PrivateHanesiTax 151168 335,565 230,000 290A00 230.000 312 PrrvateHarvesiTax(div) 15.000 30.000 25.SCC 313 Sales Tax 1 918.550 1.958.790 1 c54 OOC 2.011,085 2,07.0.16C 313 Saes Tax-LOST 257 811 255."s84 263.000 258.000 263.C00 313 Sa!esTax-SpecialPUrpose 381,309 EaE.000 6`8.000 E2G300 317 Leasehold Excise Tax 5x.363 59,689 56.000 57,700 SE.GGC 317 Teas Collection Fees 27.391 25,798 2?,CEO 31 'e 70 27.000 3`9 Pena.Ues 239,172 371,25E 2a5.3CC 349.681 275400 TOTAL TAXES iC:30?,779 t': ,305550 11.2Ct.3CC "',41Q736 11,423:250 332 FedEntiUements-PICT 4'8.333 51E288 430:000 6413CC 430,000 335 PUD Priv Tax 50.565 16,788 30,000 31 38C 40,300 336 Crim Just Hi CrimeiDUl/Ass: 329.739 32a.31a 327,000 332.2E4 350,540 336 Liquor Excise Tax 37.254 39.23 % 39A00 31.873 40,170 336 Liquor Profit 70,600 E5.?88 68:000 9Q,971 68,000 349 Inter`und Serv: CostA:oc 339,522 3E2,82C 295:000 296.599 297,950 361 Invsstmentln;ame 258522 tC5,558 200:OOG ~ 47,552 270AC0 3x1 7reasurerslnvestrr+eatFees!361.352 15,626 4,735 20,315 4.246 25AOG 36C Mis:Pllane0us Revenue 67 X29 38.574 a8 000 3'."700 45 5G6 395 TimberSa~esDNR 239956 555,2'3 258A00 216.490 2631E0 395 Sale df S,.rP'~s Real ?roperty 0 ~ C 0 C 39C OtherNo^-Revenues 197GGG '28.000 C TOTALOTHERTREAS.REVENUE 2.025141 2.59.3^5 1'15315 1.?2Q387 1771G20 TOTALTREASURER'SREVENUE 12.332.926 'B:46a,865; 129tEEt5 ----- 13,'35,123 1319e.280 DeptaX 010 Assessor 202' 1.787 2E9.aaa 270,184 267 x58 020 Auddor 257,598 245.CB8 253 X86 252-618 252,398 02' Eecions "6,237 171BSE 59.6'2 71.3x1 '30.340 050 Clerk 20',002 2G5.682 190,245 21E.332 '96,252 060 Ccrr.missioners 9.194 8.2E8 7,200 12885 8.050 067 Sa`eyBSecurit/ 73,775 52aE7 80,437 68.000 72.600 G68 CcmmunilvSeruces 4.607 5.'25 640E 2.C23 6.400 080 DistridCourt 726.999 E82.928 577,s57 ~ E38,239 517,188 110 Juvenile Services 231,353 258,997 302E37 238A02 304,68C 150 Prosecutlng Attorney 288 a4a 255.:55 178,676 184,3s? 177 2C? 151 Coroner a 64G 14,080 9.28C 5,380 9.28C 18C Sheriff 957 7E3 948.735 640 X38 637,390 66C.138 2<C Suoeno•Co.,-1 19.976 6.439 425C 3,000 a.C00 2?0 Non Depa~re.^.tal 17.27C 2.892 0 TOTAL DEPARTMENTAL REVENUES 2.91C.979 2,860,5"eG , 2 69G 172 2600,731 2.7C5.991 TOTAL ALC REVENUES: 15.2x3.905 'E."s25.386 15.6C6.?87 -5.735.854 159C0,27' Percent^crease 4cm pre~dous yea 3.3°G 71% -4.4`!0 36".G: 1A'/° Ex--bit 2010 2011 2012 2012 2013 GENERAL FUND Actual Actual Budget Projected Recommend Dept EXPENDITURES Expenditures Expenditure Expenditure Expenditure Expenditure ~ C1C ASSESSOR 55Q943 ^c35.429 950.986 ' 958.658 ',Ot 5,778 C2C AUDITOR 468486 460,829 455.582 1 x57,785 474.463 021 ELECTIONS 263041 258,0'0 'x41.328 2x3.283 243.333 C5C CLERK 350.747 369A4o 371,161 375.0"2 38675 059 COUNTYADMINiSTRATOR 276.647 298,673 299.657 30'.'93 367048 050 COMMISSIONERS 381926 389.560 393.279 409,282 409.703 081 BOARD OF EQUALIZATION 5.8E7 4.125 ?.365 7,365 7,360 062 CIVIL SERVICE COMMISSION 1.499 658 2.657 2.057 2.057 053 PLANNINGCOMFa115SION 25.552 23.755 33.9x4 33.944 33.824 057 SAFETY AND SECURITY 160,832 142A42 169.509 160,000 165,55? 068 COP,~dVTcJNTYSERVICES 146.350 146356 1x6,350 146,350 ?46,350 080 DISTRiCTCOURT 542,'7' 627234 5?:,385 581997 703.917 110 JUVENILE SERVICES 815,x44 844 451 897.952 90E 2Ca 895,809 150 PROSECU'.INGATTORNEY 93x,975 831.38E 855.03.0 866.030 898,103 151 CORONER 32,555 32.kG9 32.850 32.850 32.850 180 SHERIFF 4,940,426 5,G65:4k9 5,076,'06 5.•76.106 5.325.851 240 SUPERIGR COURT "s68.534 294,451 2"07,337 280.000 259.608 250 TREASURER 340.550 3x4.5?5 34949' 353.725 361,078 SUBTOTAL DEPARTMENTS 10,806,646 i 10,768;382 11,238,386 j 11,291,851 11,679,598 276 NCN-DEPARTMENTAL 2.5"6.331 ~ 2.5%5.555 2,961.881 ' 2.906,88' 2,929.814 261 OPERATING TRANSFERS G 0 G 261 Op Trans- 10- S~bs;ance Abuse 46.599 45.500 47 500 47,500 47.500 261 Op Tra^s-50-Cccp Extension 175470 t7?,900 171960 17,900 171900 251 Oo Trans- 70- CeunyCap. Improve. 0 325,000 25.891 395,89+ 100 GCC 251 Op Trans- 99- Parks & Recreation 3x9 x77 342,300 367.300 385,739 367 300 251 Oc Trans- 166-Health 551.623 595,206 596.200 596.200 596.200 25'~ OpTrans-163-AnimalServ 1CE.7C5 108.000 1CE.000 '08,000 0 26' Op Trans- 164-bloater Qual -Cons Dist 45.546 45.6Ev x5.6X 45600 45,600 26' Op Trens- 165-VYater Quality 82,852 81 260 51.200 51 200 24,200 261 Op Trans-2CC-CommunityDeee!op 420.000 a11xGC a'•,a00 411x00 41",400 261 Op Trans- 261-Risk P.lanagerne,' C 35,000 76' ......._... -1-..IrR DPERi+TIK3 TR ~,*lS 145 ... __ . __ ............. -.. -z_ _. --` _54 9F,.^^t 55.354 TOTAL: 15300,7 11 15,66;.502 ~6.OS~I ,612 16.468.516 16,464,866 ~C,VC„l„111,00>C ,: V~,i tJ~C VIVIIJ I'CO, V.J/C L.Y -i'J L.(%'C .7.G%] UV%C Beginning Cas^ and Investments 2.381,014 2 324.208 2,407,913 2 988,092 2,SG2x5E Revenues '5.243.905 16.325,386 5,606,787 15 ~35.85a t590Q271 E1~lenditures 15,300711 15.56',502 ?6,081.612 tE.a58,5^6 15x64.866 Ending Cash & Investments 2.324 208 2.988,092 1,933 088 2 255,430 1,937 863 Eq,:iy Transferfrom other fl~nds ca rrynver(est.aY S°inj 160.816 247.028 246.973 Adj End:ng Cash & Imestme~-.ts 2.324.X8 2,988.092 2.C93.90x 2.502.458 2.18e.835 Reeu~red 1C%c; Ems, tc Reserves 1 530.071 '.556.150 1.668 i6t 1,646,852 16a6,a87 Revenue stabilisation reserve 100.000 1CQGCC '00,000 100,000 Reserved !orcnetimeepenses 49nnnn ~OO,OOG UnresenedFundBa,ance ?94.-3r S2'Sa2 385,7x3 555666 c38.349 JEFFERSON COUNTY STAFFING SCHEDULE Full Time E~uivaler~5- FTE'S; EXHIBIT 111 December 5, 2012 Budget Budget Budget Budget Department 2010 2011 2012 2013 Assessor 9.63 9.56 9.37 937 Auditor 6.63 6.31 6.31 6.44 Elections 2.10 2.10 2.07 2.07 Clerk 6.52 6.41 5.82 5.82 CounryAdministrator 2.94 2.94 2.91 2.91 Commissioners 5.19 5.19 5.15 5.15 Boa rd ofEquali:ation 0.22 0.22 C.22 0.22 Planning Commission - - - - Safery & Security 2.85 3.00 2.47 2.47 District Court 8.61 8.39 8.89 8.89 luvenileServices 7.32 7.52 7.52 7.60 ProsecutingAttorney 11.77 10.32 10.62 10.62 Sheriff 49.57 44.51 49.08 51.31 Superior Cour[ Z.C3 1.03 2.01 2.01 Treasurer 4.38 4.3~ 4.33 4.38 Total Gcncral Fund 119.76 117.89 116.82 ( 119.26 ditor~s O & M 0.25 0.56 0.56 ,;rthcuseFacifitator 0.18 0.18 0.18 atingSafery 0.25 015 0.15 opera five Extension 3A6 2-63 2.92 After School (Yippee) 1.26 1.26 1.34 me Vi cti ms 1.05 1.00 1.00 ~iicHeal[h 35.26 34.13 33.03 ~terQuality 5.79 S.Za 5.48 mal Services 2.06 2.06 1.06 al Courtlmprovement 0.34 035 0.22 >,muniry Develcpment 11.38 17.30 14.80 asurer s 0 & M 0.29 0.29 0.29 ~ks & Recreation 5.28 5.27 7-93 mty Parks improvement 0.25 0.24 0.07 scial Projects - 1.OS 1.18 st Harvest Timber - 0.01 ;ny Roads 51.47 49.b9 45.97 :ilities Management 7.42 6.75 6.75 od/Stormwater Mgmt. - 0.01 0.01 anon Flood Ccntrol 0.02 0.01 0.01 ilcene Flood Contrc: 0.02 O.C2 C.01 tstruction & Renovation 0.18 0.44 0.22 r•tal improv-Courthouse - =arrol: Park 0.07 0.06 0.06 id V.+aste 9.30 9.Z2 9.2b Area Sewer 1.13 1.Z5 1.32 R 6.54 5.57 G.6S xma[ion Services 7.38 7.37 7.37 Total Other Funds 157.58 169.52 162.71 0.94 0.13 D.15 3.24 1.29 1.C0 34.93 5.76 0.22 logs 0.01 48.40 6.70 0.01 0.01 0.01 0.28 OA6 9.27 2.38 6.55 ~~~~yo~ ~°~2 .JEFFERSON COUNTY ADMINISTRATOR 1820 Jefferson Street • P.O. Box 1220 • Porc Townsend, WA 98368 ~, www.co. Jefferson. wa. us ~9SH i n G~G2 TO: County Commissioners FROM: Philip Morley, County Administrator DATE: December 17, 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 shoves how the 2013 General Fund compares to 2012. TABLE 1: GENERAL FUND 2012 2012 2013 Final ' % Change Original Projected Budget From 2012 _ i Budget Year end Projected General Fund Revenues $15,506J87 515,735.854 515,900,271 1A% General Fund Expenditures _ $16,081.612 516.468.516 $16,464,866 0.0% Estimated Ending Fund Balance -- $2,063.904 - $2.502.458 $2.177.311 -12.9% - - --- Unencumbered Fund Balance $385.743 5655,606. $438,379 -33.1% The Final 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 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 OTHER FUNDS 2012 Budget 2013 Budget % Change Revenues S 28.701,581 $ 32,536.176 I 13.32° Expenditures 5 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 FTEs 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 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 v/e 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 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 30U children with tree 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 eve 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 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 Final Budget The General Fund's proposed expenditure of 516,513,866 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 $145,419 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 Description Change JeffCom -14.86 Now independent, no longer a County Department Animal Services -1.06 'Position shifted from Animal Services fund to Sheriff's budget COmmunlty -3.95 ~ Reduction of hours to 32 hours /week for all employees and Development reduction of .4 building inspector for 2013. Gains FTE Change Description General Fund - Sheriff +2,23 1 position shifted from Animal Services fund to Sheriff's budget; added Corrections Officer and Community Services Officer Public Health +1,q0 Added 1 FTE in Environmental health and 0.7 in Community Health County Roads +2.q3 Reinstate hours from .8 to 1.0 FTE for five positions, add clerk hire, add .6 Bookkeeper. Information Services +1.00 Added staffing due to Regional Services agreement with PUD Tri-Ared Sewer +1.00 ~I Add Waste Water Alanager 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 countys 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 5100.000 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 f") O N Z O I"~ U W wa J LQ ~ r O ~_ Z LL J Q 0' w Z Iw V p- n U 01 ..; 0 o a m ri a n c o O rv» m o ~ O M o m n v ~ - o ~ ~ C ri G m o o O - ~: - o ;r.- N O s r m a •- ~o ~ rv r ~ n ~ _ := ~ ° G ( %~ x ~ ^ M [ a m~~.<-. ~ n m v, °o, a ~~ m o ~. CD r ^' ,~ <. b ai= N ~ i 1 i M- J O O O m O f`- M N P ' O O N ap G Q mi- h l t O n V ' a ~ '~ <°. a - ac ~ m ri x N a < » . . ~~ x M ~~ M N c o a o o n m n m » e m G a ~ 3'- vl b L Q~ O» N ^' 5 tl ~ •J Ll C C O O G l'1 ~ v - C M N M » M M O m O M ~ m N Gm~- O ip O ,n ~ =i RG-~ m S ~. .. M h a I •D b :7 Q U p~ m 1 11 •- M ~- O m M N 'J- o o O G o O O O O O j N O J O o< M» O N O O O O N O O ~ ~ a » ~ b < b 9 x N Y. P N N a M J O < N I p O Qj Q m, h s m N M. ~ G °c N G M ~: ~ ' tfAf P i C T. m (GJ f` ? M N ^~ 7 - ip O S t(1 O O m ~ lb•1 O'. m 1OJ O O O ~ V :P tl ~ N W b M = O a i O LL N m N K IC Gt O E N O `. ~O m » . ~' G .. » y -- m - M < t0 a{ m N N < O 0 ~ O Y •Vf O ~ V, m o Z. G .~ tO G ~ C -~ r ~ O 4 <v r ~ O O n lC v O a C o» • ? N N O U M o 0 ~'! C O v tD o m ~ N O z m <» O c rv o c » o o m O o O O 9 .n N N O T ~ m m N Ce O YN W - ^- N h N. M N 'F P n O N p O N r~ ~ _ O: W W e0 m ~ ~ < N Q O .l N m o V < O 'V ~- ~ ~ ~ a rv ~ h » w rv ~ ~ N p O O <o m C m _ O N c C m r O (p e- O m OI t0 O O n •- m. Q, r S a o M O ~ b m m< O » < oe r •- ~G (P m c iM IC m m O O o r ly O 0 N m 0 C1 ~ N. O , ~~O ~ ~ N O p _ m 1V c N N ~ ~ m` O q N N A O O OI m `I V O m ^., O PI vJ N O O N O O v: O O N N N N A O N O N ' O C O m O n - y 4' I i '~~ r H u M o - T m N N . M M M n .n n rv m 0 'm ~ Ic o m ~ c N ~ •e: a V . j N .. f ID » y ~ f: 0 0 0 ~ o 0 ~~ o o a a, m :- M ~ •- d ~ n o 0 ~O r < N n o o 07 v mi ~ C Y M N a N m < N- n JN M f ') » e '1 N N r - J z J-J' 3 b C N J N 'n ~ c~ Y' Z m G V~ ~ a~ w ~ c ti b E~ y b o E G 'J ~ b 3 n G '' g 0 ~. g L p. ~' °- a o N ~ ~ '~ ~ E » ~ Y x n v w %n v s v ~, p b _ ~~ m y ~ '- ` ~ C CJ _J jJ LL ~7 Irv C n o o E b S ~~ u: '_ ' ~ o J S Fa O v o m ? ~ b° d .4 a Q m a w -~ G q% G I o o K c m ~ ~ N c Y o LL G n R ~ w a ~ i Y ° E ~ 'F ~ ,~ °i ~' U w C7 ~ 3 u 2 n n y 9 ti mG •> c~ ~ b 3 t Q a F Y m e u. .,. N ~u ~' a N ~ - - - r U V 8 w a - ~ Z Y t o d d C ~' ~ C 1.: f C ~ ~ d C N '~9' 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 $200,000 to S300,000 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 5120,000 each year. Signiticant changes in the 2013 budget as compared to 20'12 are summarized below. GENERAL FUND SIGNIFICANT BUDGET CHANGES EXPENDITURES -GENERAL FUND: All General Fund ---~- (48,689) All departments target budgets were reduced by Departments 0.355 from their base budget Assessor 265,658 Replacement of Assessor's software, funded by a grant. (Budgeted also in 2012 but payment will 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 EXPENDITURES -OTHER FUNDS OTHER FUNDS Budget Change Description Animal Services 1108,000] PosiCon moved to Sheriff's Eudget, 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. i 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 with PUD Services REVENUES -OTHER FUNDS Other Funds ! Budget Change Description , Community (173,000) 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 Information 65,307 Add FTE per Regional Services Contract with PUD (other Services associated costs already in budget) OTHER FUNDS SIGNIFICANT BUDGET CHANGES 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 HealthlChemical 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 $6.583.000 Contractual Borrowing $3.356,764 Existing Debt: Principal Outstanding 12/31/12 $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 cu Real Estate Excise Tax and/or the General Fund. Jefferson County Annual Principal & Interest Due sz.zoo.oob ~ sz,ooo.ooo ~ ~ - s8GG.0GG ~ - $600.000 ~ - -- snoo.GGG - ~~ >zob.oro m_ ~,(~ M1,~O ~Oy'1 ~titi ^O'y'h 6" ~O'sn. 1~~h O,Yb ryd1'~ ~10 ~Oly ~O'YO O1~ ryd4'L ~dL9 ryO,yO ry.h ~oyb ti~~^ ~O'L0 ~aq ~Q'~ ~" OO -ir:e unb Bona omtloal8rotolaN lva -.>P:m~leph ~taW >y C a unlr eCO!0.~: ~~.~. 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 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 $900 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 countys 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 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: • 1. 2013 General Fund Summary • 2. 2013 Other Funds Summary • 3. 2013 Departmental Staffing Schedule • 4. 2013 Special Purpose Sales Tax 12 ATTACHMENT 1 -page 1 JEFFERSON COUNTYGENERAL FUND - 2013 Final Budget Attachment 1 Cecember 12, 20'2 Page t cf 2 2010 2011 2012 2012 2013 GENERAL FUND Actual Actual Budget Projected Recommend ARS REVENUE TYPE Revenues Revenue Revenues Revenues Revenues 311 Property Tax 8.945.596 ' %.1'2.921 7A45A00 7 ~~~45.000 7,185,900 311 Diverted Road Taxes 713.227 %23 C21 ?20:000 '2C CCC 720,000 311 Sale of Tax Title Property 495 82C 0 312 Private Harvest Tax 151.168 335.565 230,000 29C.000 230,000 312 Private HarvestTax;d:v) '5;000 36.000 25,560 313 Sales Tax 1.91fi,550 1.968.79C ',954;OOG I 2.G11.C85 2,020,160 313 Sales Tax-LOST 257,81 t 265,384 263,00E '~ 258.000 263 ^00 313 Sales Tax-Speaa~; Purpose 381,309 546.00E ~ 618,000 620,300 317 Leasehold Excise Tax 54,363 59,689 56,000 ~ 5?.'00 56.GG0 317 Trees GOIlec6on Fees 27,397 26,798 27,000 ~ 3',270 27000 319 Penalties 239.772 37',250 245,30E: 3x9,88" 275aCC TOTAL TAXES '0.307,779 11.305,550 '1.207,30C 1t 4'0,736 11 a2326C 332 FedEnliUe;nenls-PICT 418333 518,288 430.000 84',300 430.CGC 335 PUD Priv. Tax 50 666 16.788 30.000 3'.380 a0 3CC 336 Cnm Just Hi Cr.melDUUASSt 329739 324,3"4 327.000 332.264 350 5aC 336 Liquor Exuse Tax 37.254 39.237 39.000 3',873 4C 1?C 336 Liquor Profit 70.600 56,788 6fi.GGG 90,971 68.CCC 349 Interfund Serv: CostPlloc. 339.522 382,820 295.000 296,599 29? 95C 361 Investment Income 258.522 106.558 200.000 47,562 216 CCC 3x1 Treasurerslnves7centFees(361,362 15.62E 4.736 26.375 4,248 25aCC 366 Miscellaneous Revenue 62929 38.574 x8.000 31.700 x5500 395 Timber Sales D N R 235 956 555.213 258 OGC 2'6.490 263.180 395 Sale of SurO-".s Real ?roperr,~ C 0 C 0 39C Other Nor.-Re~~.^cues 192000 -28,000 0 TOTAL OTHER TREAS. REVENUE 2.C231a? 2.'59.316 ~ 7'15.315 1,724,387 1771,C2C TOTALTREASURER'SR~`d_NJE 1233<^^.926 13,464,866 12916.615 13.'35,123 13.194,280 Dept # C1C Assesso- 2.C2' 1,787 269 tax 270,184 26:,x58 02C Autlitor 257.698 245.668 253186 252,618 252,398 021 Eiecbons 116.237 171.886 59.512 77.341 130.340 050 Cerx 201,OC2 205.682 19C.245 216.332 '~~98.252 05C Commissioners 9.194 8268 ?.2C0 12.885 SA50 057 SafelyBSecuri;y ?3,775 52467 80.x31 68000 '2,600 068 CommuniyServices 4,507 6.125 64C0 2023 6.400 080 Ds1r;C Cour. 726.999 682 p28 "077.367 638 239 617,' 88 <'0 Juve^:IeSersces 23',353 258.997 302.837 238.GC2 304.6&0 150 P'osecuting Attcrney 288.444 255.166 178,676 1ba 337 177,207 151 Coroner 4,"040 to C8G 9,'<80 6 38C 9.280 180 Srenff 957.753 948.736 8x0,938 637 39C 660.138 240 Supericr Ccurt ' 9,970 6 139 4.250 3.000 4,000 270 NcnDeparunental '7.270 2892 0 TOTAL DEPARTMENTAL REVENUES 2,91 Q979 "r. SGC52C 2.690.`72 2.6GQ731 2,705.991 - ~ ITOTAL ALL_REVENUES_ 1F ~2^ 3c"E 1524s,90E 15,8C6_?6_~ _15735.$5a ' 15,900,271 ' tlrevOUS year 3.3% 7.1°/ -4.4°!0 -3.6`% LO% 13 ATTACHMENT 1 -page 2. 2010 i 2011 2012 2012 2013 GENERAL FUND Actual Actual ~ Budget Projected Recommend Dept EXPENDITURES Expenditures Expenditure Expenditure's Expendture Expendture C1C ASSESSOR 650943 "035.429 550.98E 958,668 1,015778 C2C AUDITOR 468x86 450.829 455582 457,785 47a.1C3 C21 ELECTIONS 263.041 258,0'0 241.328 243.263 243.333 C5C CLERK 35C ?c7 369A46 3%1 161 375.012 38E 9?5 059 COUNTY ACMINISTRATOR 27E.E4i 298,673 299E57 301,193 3C7.C48 050 COMMISSIONERS 381.92E 389.560 393.279 409.282 409.703 05' BOARD OF EQUALIZATION 5.867 4,125 1,365 7.365 7,360 062 CIViL SERVICE CO(:4hAISSION 1,499 658 2,057 2 057 2,057 OB"s PLANNiNGCOPAh91SSI0N 25,552 23755 33,944 33.9x4 33.824 067 SAFETY AND SECURITY 160,832 142042 '39,509 16000C '65,551 068 COMMUNITY SERVICES '43,350 146.350 '45.350 146.35C '43,350 080 DISTRICT COURT 642,'71 627234 677,386 E8i997 703.917 110 JUV=NILESER'~1CES 8'5.444 8x4,451 897,962 9C6.2C4 895,809 150 PROSECUTING ATTORNEY 934.9761 831.386 866,030 8E5,030 898.163 151 CORONER 32,555 32.409 32.35v 32,850 32.850 180 SHERIFF 4,940,426 5.665.449 5:076,106 i 5C76.'OB 5,325851 240 SUPERIORCCURT 358,634 294,46' 267.33 - 280,000 2696C8 250 TREASURER 3a055C 344.5'5 34949' 353,725 361078 SUBTOTAL DEPART'JENTS 10,806,646 10,768,382 11,238,386 11,291,851 11,679,598 270 NON-DEPARTDAENTFL 2,576 331 2,6?^0,560 2,961 861 2.905.881 2.929.814 2E1 OPERATING TRANSFERS C 0 0 261 Op Trans- 10- Subsance Abuse 4E 599 4"0,600 47.SCC 47,500 47.500 261 Op Trans-5'0-Ccop EMensicn 175.470 `?1.960 171.9CC '71,900 171.900 261 Op Trans- 70- Ccuny Cap. Impro~.e. 0 325.000 25.89' 395,891 100.000 261 Op Tra^s- 99-Parks 8 Recreation 3x9.a77 342.306 35".300 385739 35?,300 261 Op Vans- 1E0-Health 557.623 595.206 596.200 596 2CC 596,200 26' Op Trans- 1E3-Animal Serv 108,705 108AG0 '~-08:000 108.CCC 0 26' Op Tans- 1Ea-L^Ja[er qual moos Dis: 45.645 45.606 45,600 45.606 45.600 201 Op Tans- 165-Vtiater Quality 82.852 81 2CC 5',200 51 2CC 24,201) 26' I OcTrans-2CC-Commun:yDe~efop. 420A00 411.x00 4",400 att,aCC 411,400 26' ~,^~Tans-25'-R~.;~!F,1a. ^. ce~r enl 0 "s5.000 -' --. ._- ~-~.+:TR~,~.,Tf ~V`_=.--_=.T 8g..i54 56.354 55.354 56.°~54 TOTAL: 15,300,711 15.661.502 16,081.612 ~ 16,468,516 '~. 16,464,866 Required 10`/, of Ems. to Reserves 1.530,071 1,566 150 1.608.'31 1.64E.8.°•2 Re~enuestaoilization•eserve 100.000 '00.00'0 100.000 Resen~ed for one tlme exoe^ses 494 GCC 1GC.000 14 ATTACHMENT 2 Revenue ACf TATOR I L300 9.683 14,210 7266 10,796 Y PROGRA!vl 285.1 t5 349.523 75.853 1653C0 ! 165.214 EXT. PROGRA!J!S 265732 294,t6t i IOC.000 300.966 i 3t 5,792 )OL 70.000 92,1 C2 55.082 1Q.000' 65?7^ ELOP!dENT - 25.OCC 29.688 25.660 AL FUNC inew 2011 ] 4759x0 470,29E I, 13.500 350.000 ~~ 350.000 SERVICES 77.1x1 69.C49 I 58.643 75.969 ! 72.530 NCE!dENT - '~, - JE iJEFFCOP.-01 1,268928 1.243,48E - '~ - MHNAGEtv!ENT FUND 150 000 '50,000 83.000 150.000 ~; 750.000 292500 252991 agg,463 282,GCC i 282,400 fEMENT '0.229 27.350 5.000 ; 15.350 3.3E742S 3.654912 331.559 3.641,84C ~~ 3.939.406 ' FUNC 635.862 6vOS92 265,793 Tx0.328 i 805:99 ES 108000 '27,359 x1.500 SSCC 22.789 i 49.150 44,250 iC.868 45p50 ~ 44,"x50 END;MENTAL HEALTH 367021 432F80 38.257 352.734 i 359.262 UNTY CRUG FUND 15900 /59601 101,OS8 t590C, 57,x00 INVESPGATION - !O,OCO 15,578 '1 3.000 5.D65 9.000 ~ 25 Q89 1U,1 CC I 10.000 PROVEMENT 25.900 23.973 I 31,000 25.000 i 24.2tE E FUNDING 35000 35,CCG 23.895 35ACC ; 35,00v VELOPMENT 1,759860 1,756.637 226.982 1586,94C ~ L527,159 ST TITLE III - - 72.586 19.000 ~ 19.000 DABLE HOUSING t96O00 250.OCC 21x.385 t96.COC I 196.660 :~&h! 25_tx5 35.2x5 11.113 <a"5.15C I 36.263 JGY FUND - 36.622 28,250 EF 55.650 59.9501 7-1.106 56.8CC 59,956 ION CNTRL LOAN FUND 5 5x0 '2,2GC 96,374 5.5aC 11,994 ;REATION ?!9.655 729,924 I IC0.983 • 724.819 726,944 IMPROVEMENT FUND 4A 304 39.5C9' 32.656 ~ 52ACC ~ BA 547 CTS FUND 112 766 92.559 137.61 i '. 1',758 79,434 TIMBER fv`GM1ST RESV - 3,651 ~, 9.74' ~ - 3039 7.905.357 8.8'4.3381 4.151.2651 12.350.976 13.435532 )AD RESERVE 100 77,257 ICC 4GEMENT 5786eg t,033,8CC i IaS.850 1,009.392 1,078564 HATER MANAGEMENT 4.851 11.x51 •, 4.715 CONTROL SUB-ZONE 3.651 10,458 '~ 3,714 ID CONTROL SUB-ZONE 21.151 1x5.558 ~, 21,439 & RENOVATION 346.824 5'5.354 355.508 I. 453.S6a 769.000 L IMPROVEMENT aaGA00 666'76? I 613Aaa 5x0.000 729~t8 ~LCCKTOWER 4RK it 50 39277 16,366 j 10,553 RUC'tiRE 335000 504.OCC 840,8671 32'ACC 1.030.CL0 FUTURES TAX 213?OD 97,69? 517,245 '. 22392D 54.x03 ~I 2,1521oi 2.405F3a 515.395 ~. 2.240.607 2.522 ~5C+ CST CLOSURE 130 II 5,000 83 T9 ~ 100 6.000 QUIPMENT RESERVE t 000 I SAOCC 657,716 '~ 8CC 203.163 D`JCA':ION FUND 6.030 6,000 5.25' 5066 6.000 R FUND 2.3?sA00 i 3 °?9.808 985.246 2.711 800 3.023.115 JTALBREVOLVING !.688003'; 1,E99<72 3573125 ',740.000 ' 2,43'952 15 h u ~~ ~ .. Yf~s'` _ - - _ _ _ _ _ . ~Ie N m - r = _ ~ _ .J g c W _ a - m- - - a r -- - ~ -~ c °~~ a m 3 - 9 ^^ -mw n o wo b~ a' ~ aom__ ~ ~ E - C v ° '~0_.6 ~. . -~ _n o $ o o g s a a a a_ - _ -; ~°.r N d N .'. m e N m- _ ~ R ~ = os - rv = +, o o a N s N _ 0 0 o m - m Y ° ~~ ~ n~~~ N e a N m,% ~ •~ •~~• ~'• o o rv- ~ n~ ~_ ~ o c= 0 0 o z o ua .6 ~ ° ~ ... rv m r ~` o N e P~ _ S rvo ~_ ~= Nn n _ o~ e :: ° .Y. 5 e e e R n o m' N ° .a $ . r. „ V = D SNd ? `4N A R n- .R ~ = R 3: .... .. > p _ 7C V. E 7. 3. ~, 7 & N _ ^a 5 n S .. - ,. = S .~ 7 ~ .. .. _ . ~ $ _ .. rv $ 3 N$ m R e 3 S, a. -"e' S___ o ~.: ~~ ~~ K o~ 3 3 c _ Y: _ P_ b' ~ o g R fl~ o~ o£= m m m m ~ ~ c yam m.,~== .. ~ rv~~ O =a n _._ N ~ ~ ~ s e ~ v.~e. .• u~i .~ V, ~ ~F."=~~rv...~~rv ~ .__'~ _ o:e _ 9 ~~.~~ m <.aY-aBr`Y ~c _7; .~~0 0 0 N 3EeVxo e - ,~ 'i ~ j v R 2 .°.. $' .. .r .. ~. .. .~ _. _ N R 2 :E .7. 3 S e e e B B . .. a .. _ .. -. .. ... _ ', v . ~. rv . y E o'me '•• ~ ~ :. £ ~ :F ~ 73 °m' :: '.° 'o ~ rv- .. n N m o e m r. ~- r ;~; %' ~ _ .. ~ a. a ~_ .'. ~ `-~ ~. - _• k 8 3 rv m e e R .Y. ^- e' ~ A 3 $ ? A y e e e -; .-i ~_ ` , i U _ sa~~ss - ~ ~ o .. m N » e o ~ _ ~ - :':~ -~~~ _ ., . _ ~ e „ ~ ~ m oaa - - e e ~ e m ~ m m o N _ . N K uW. y~ _ v'3 ~ N a ~~ a a .. ~ $ 9 -' S _ .- a o~ _ Ft a 3. ,: ~ ~ rv -> a rv _ 3 n m e H~ .n W m _ ~~^am -- m~- --w~- Q- :a _ _ -_ Y y ru v ~ .n > 6 n ~ N m .R _ .O ., r, O o ... O e T ~tli$ 2u $ rv $ ~'.~IC .. $ _ ••~b`ti e~°,.~v ~~. ~n $'^E^. ~~;4 8yf .°. 9i $ o r- T 8 ... .. oe-a S' %+' = .. R tin- .E .>° c ~w e e _ _ _ _ ~ N ° S :R ° ° £ m - : X ~ ' A :N :R $ 'd. -^. N 'm' Y.. LC l' $ S ~ °vi n e m m ~' b, M1:~ R N 3 3 e e i~ S :ti S 8 d m ,".~ ~, A i5 3 9, _ ~ :Y .~ 3 9t e ~ S e£ ~ s~ I~ ` :. o~ ~ e< :s m :i 'a' a d S .^ o rv .., a$ 2 d M a 'S e_ B£ 1S ~ 3 .l° ~ 2i ...,_ N . - .~ m r .. e - c ° _ ~°- K' - - c ~ _ e m ~ o e v i' ..r ._ -, ., ~- o ., ... _ ~ ~. .. .. ~ _ ~ .'., _ ~. ~. .. ~ m o o -. .. .e ~ rv • ' 5 yy ~ Ly - i b 3 n ~ =- F 8$ P !~ ~ E a z fi =_ ~°+ b y y~, ~~~ y"gam 'E ~ ~ ~ tC 't ~ < ~ ~ E > ££ F x E ~ L' ynt~ S '~ j ~ 1` ' F ~ ~ i <Yi ~ y : ~q ~ 3 F ~ o S~ c 'd 3~ S c C a- ~ E ~ g y .~ ~ i $ E s 3 a~ 55+ ~ n A o- ''~ 3~ rJ 5 .~ i c v o 5. e _ ~. ~ LL a~ S ct ~,~ a5 E~ c 3~ 2 ~~ ~' 3~ <~ ~. d 2 a X~ ~ ~ ~ •• d~ a n ~ k? ~ s ~ s (fl r ATTACHMENT 4: JEFFERSON COUNTY BUDGET 2013 SPECIAL PURPOSEfPUBLIC SAFETY SALES TAX - 2011 - 2013 j ~ - - - ~ it Subsidy hom Proposed General Actual Budget ~ Protected Budget Fund: De artme nUOr anizatlon DeseAption 2011 2012 2012 2013 .All Years 'REVENUES: I I '~ Sales i ax k=~ee~.ve ;Special PurposeipubLC Safety Sales Tax Revenue 381.308 646.600 518.060 620,000 Genera =und suppor- -Property Taxes & Cher Shared Revenue 255.692 C 28,000 26,000 ' 309."093 Total Revenue 637 OCO 646.000 646.000 646.000 EXPENDITURES: S^eef` 1 deputy position, safety Craning. mist programs. 1760C0 178.i0C '?8JC0 178,700 Prosecutor ' 112 ceoury proseartor retained 37 SCO 38.300 38 3C0 38.30C Juvenile Services ? ;uvenile probation officer. suppor: staff, diversion %5.000 76,600 ?6 600 75,60D tyRSC. Public Safety toss •n crim:nal;ustice departmers 19,000 19AOC 19.400 19.400 Subtotal Pubic Safety 306.506 313:000 313.000 ' 313AOC ;v efTTLSperlc~Public Sa`ey- 48 i5v, ' <6 S'.S 485M,' 465':4 Cornmun9ty Services. Tri-Area. Qui!cene & Brienon Community Centers 126.000 125AG0 126.0-00 120 000 Community Services PT Community Center 12,500 12,5(YJ ?2.506 I. 12 50 CammurntyServices Gardiner Community Center 2.806 2800 2,800! 280. ICcmmunRyServ~ces County Fair 4,500 4.500 4.566 4.500 NlSU Cooperative 2fterschool programs for youth and facility cosy 20,000 20.000 20,000 20.000 Extens cn Transfer to Pubfc Heath Mete nal Health Norse 56.000 51 000 51AOC 51.000 Transfer to Substance Programs including "Project AIeK'that serves 46.600 47,600 47 ,600 47,600 Ai;~se yo~.,th. ir. PT, Cnim acum and Qulcene Transfer to Jefferson Programs ~n agriculture. water cuai'y, forestry, fish 45,500 45.600 '. 45,600 45,600 County Conservation & vcltllife habtat and educ;atio^ Sub;otalCommunlyServ:ces 308A00 310.000 310.000 3'6,000'i Misc. Core ServicesStaffing ant other costs in admit., departments 22.500 23.000 23 OCO 23,000 ~~ Subtotal core services ""<2. SC0 23,000 23000 23.000 TOTAL EXPENDRURES: G3Z000 546,000 646.000 E45:000 subtotal Special Puryoser'uorc Sakfy Tax 381.308 646.G'Jd 678.000 . 620.G;:J subtotal General FuM 255.692 0 28A00 'i ~ 25.000