HomeMy WebLinkAbout036 13~~ ~ ~, ~, I ~ STATE OF WASHINGTON
County of Jefferson
In the Matter of Establishing }
Objectives and Procedures for the } RESOLUTION NO.~-13
2014 County Budget }
WHEREAS, Jefferson County's growing population continues to put pressure on
the provision of public services and infrastructure; and
WHEREAS,. critical county services such as public safety, public health, parks
and recreation, and capital infrastructure are foundations for a sustainable economy and
a healthy community; and
WHEREAS, legislation passed through initiative and by the State Legislature in
the past has reduced or eliminated county revenue sources previously relied upon to
maintain pace with cost inflation and to pay for services and infrastructure; and
WHEREAS, a major national economic recession has further limited county
revenues, while simultaneously increasing the demand for some county services; and
WHEREAS, reductions in certain revenues from the State and Federal
governments also adversely affect the delivery of county services; and
WHEREAS, inflation in the cost to maintain county services and infrastructure
continues; and
WHEREAS, adequate cash reserves need to be maintained for each operating
fund to provide for emergencies and for cash flow; and
WHEREAS, the Board of County Commissioners has adopted and periodically
updates a Jefferson County Strategic Plan as a blueprint for marshaling the county's
resources to meet challenges and enhance the quality of life of our citizens in the future;
and
WHEREAS, the annual budget process provides opportunities to focus resources
in support of the Strategic Plan and the issues facing Jefferson County; and
WHEREAS, in order to maximize the use of limited resources, programs and
services must be strategic, effective, creative, innovative and efficient in their delivery
while targeting community priorities; and
WHEREAS, it is recognized that the employees of Jefferson County possess
great skills, knowledge and dedication, which make them the county's most valuable
asset in providing services to the public; and
WHEREAS, it is recognized that citizens of Jefferson County expect both
accountability from their public servants and affordability from their government; and
WHEREAS, Jefferson County together with other local government agencies
recognize that collaborative efforts to provide services benefits all citizens of the county;
and
WHEREAS, to grow its economy the County needs to protect and capitalize on
its competitive advantages: our people, our environment, and our history; and
WHEREAS, on July 1, 2013 the Board of County Commissioners adopted
Resolution No 24-13 establishing dates for the 2014 Budget;
NOW, THEREFORE BE /T RESOLVED, that the Board of Commissioners of
Jefferson County does hereby establish the following objectives and procedures to
guide the development and adoption of the 2014 Jefferson County Budget:
I. FISCAL BUDGET OBJECTIVES
1. Strategic Plan -Continue to follow the most recently adopted Jefferson County
Strategic Plan as a guide for developing the budget and work programs of the
County.
2. Balanced budget -The budget, when adopted, will be balanced within available
resources. In addition to annual fiscal objectives, there should also be a focus on
long-term financial analysis.
3. Use of unreserved Fund Balance -The County shall continue its strategy from
years 2009 through 2013 of apportioning and drawing down the General Fund
unreserved fund balance, and shall plan for continuing that strategy into 2015.
Consequently, the 2014 budget shall utilize no more than one-half of the 12/31/13
projected General Fund unreserved fund balance.
4. Property Taxes -Growth in property taxes for the General Fund, Road Fund and
Conservation Futures Fund shall not exceed the 1% limit, plus taxes collected on
new construction.
5. Sales Taxes -The county shall budget and administer General Fund sales tax
revenues consistent with Jefferson County Resolution No. 38-10 (Use of Excess
Sales Tax) and Resolution No. 32-10 (Special Purpose Tax levy resolution).
6. Extraordinary General Fund Revenues -Some General Fund revenues vary
significantly year to year (e.g. private timber harvest, DNR Forest Board Trust
revenue, Federal Payment in Lieu of Taxes, etc.) or are non-recurring (e.g. state
extraordinary justice appropriation). If those revenues are received above the
adopted 2013 and 2014 budgets, the excess will be dedicated for the following
purposes: backfill for shortfalls in other GF revenues if any, debt service not covered
by Real Estate Excise Tax, the county Capital Improvement Program including the
Construction and Renovation Fund, other one-time costs, and a revenue
stabilization reserve to backfill future revenue shortfalls from volatility.
2
7. Budget priorities -The County's priorities continue to be:
a. Support mandated services while balancing levels of service with other priority
services;
b. Support local law and justice programs, including evidence-based prevention,
intervention & recovery programs;
c. Address locally identified and defined local public health issues;
d. Protect and enhance natural resources;
e. Invest in community infrastructure that encourages economic opportunity;
f. Find means to support other critical services for a healthy community;
g. Use capital funds and other funds as necessary to meet the county's debt service
obligations;
h. Plan for long term capital facility needs and incorporate annual transfers from the
general fund to the capital improvement fund into the annual budget as available
and as needed to supplement REET.
i. Operate within a business plan based on fiscal sustainability, measured
performance, and the best customer service within our means;
j. Maintain a professional county workforce that can meet the service delivery
needs of the county, including training budgets for required training and for
departmental training plans to maintain a qualified workforce; and
k. Look for cost savings opportunities -Continue to evaluate and implement where
appropriate opportunities to:
i. Continue to seek opportunities to save costs by seeking
opportunities to reduce the number of boards and commissions,
consolidating their work programs, and reduce the frequency of
meetings.
ii. Consolidate programs or services to gain efficiencies or improve
customer service, where appropriate.
iii. Seek additional funding sources to support services through
programs and grants and other funding sources.
iv. Continue to partner with other local agencies to improve service
delivery and/or reduce costs.
v. Privatize and/or outsource services, programs, and functions where
appropriate.
8. Departmental Preparation of Preliminary Budgets -Departments should prepare
preliminary budgets with the following guidelines:
a. Prepare departmental preliminary budgets following steps listed in Section II.
Budget Preparation of this document.
b. For the Preliminary Budget, union staff personnel costs (salaries, wages, &
benefits) will be adjusted based on the rates of ratified labor agreements;
including annual step increases.
c. In a similar fashion as the adopted UFCW collective bargaining agreement, non-
3
union wages and elected official salaries (where allowed by law) in 2014 will
reflect a 1.25% general wage (COLA) adjustment and shall include annual step
increases pursuant to the step wage matrix.
d. Any FTE Increase proposed above the FTEs included in the 2014 salary
schedules must be accompanied by corresponding new revenues and/or cost
reductions, or will require a substantial justification and a funding source within
the 2014 proposed budget.
e. Target base budget numbers will be given to all General Fund departments for
the preliminary budget on August 2, 2013. The target number will be the 2014
Base Budget. The target number will be developed using:
• 2014 Salary schedules (overtime and clerk hire line items will be calculated
at the 2013 budget level)
Facility, Information Services and ER&R cost allocations for 2014
• Other costs will be limited to a 1 % increase to the 2013 levels (except certain
externally-given costs in non-departmental).
• Transfers from the General Fund to other operating funds will be targeted at a
1 % increase to the 2013 base budget level.
f. General Fund departments are encouraged to collaborate to achieve budget
targets.
g. Budgets for other funds shall be prepared as balanced budgets.
• All increases, including any wage and benefit increases, will be absorbed
within available resources or offsetting cost reductions within that fund.
• Transfers from the General Fund to other operating funds will be a 1
increase to the 2013 base budget levels except as noted below:
o Water Quality fund -One time revenues will be used to provide
transitional support from the General Fund to Water Quality for 2014
and 2015. By 2016, alternate funding will need to be found to support
water quality programs. During the budget process, the amount of
transitional one-time funding to be provided will be determined.
h. Reserves shall be maintained for each Fund as established by resolution. Where
fund reserves are below targets, departments shall submit a plan and schedule
to restore reserves as soon as practicable.
i. Fees -Set fees at levels that recapture the cost of the service being provided,
where possible.
II. BUDGET PREPARATION
1. Budget requests shall be prepared in a consistent, citizen friendly format that clearly
identifies the resources needed and the services to be provided by each program.
2. Departments shall prepare budgets following the standard format and schedule
provided to them in the 'Call for Budgets' from the County Auditor.
a
3. Each department and each major division or program within each department shall
prepare a narrative, which shall include:
a. The department's mission statement in a clear concise statement explaining the
purpose of the division or program.
b. The department's staffing requirements for the coming year clearly indicating
which staff positions, or portions thereof, are grant supported.
c. Departmental and program revenues and expenditure summaries and impacts
anticipated by increased or decreased funding.
4. Preliminary Budget process:
• Preliminary department budgets shall be transmitted to the County Auditor on or
before September 3, 2013. Once the preliminary department budgets are
transmitted by the Auditor to the County Administrator and Board of County
Commissioners, proposed revenues and expenditures for each Fund or
Department shall be reviewed for their impacts on the county's financial health
for the next five years.
• As necessary to balance the budget, the County Administrator will consult with
independent elected officials and department directors and shall establish
additional countywide budget targets and strategies as needed.
• The County Administrator will meet with each department to review
departmental budgets. As necessary, Departments will be asked to propose
revisions to their preliminary departmental budgets.
• The County Administrator shall prepare a Draft 2014 Budget for review, a public
hearing and action by the Board of County Commissioners.
APPRaV&D,this 22"d day of July, 2013:
*r G~'~,~
'4. y ~ !r~ ' ' ~~ o~'~. JEFFERSON COUNTY
A ~ +j •~ ~~ BOARD OF COMMISSIONERS
. ~+
4 ~.l ~Y1 ~ ~ N
rY1 J ~.nw~~ I O 0 ~
4 ~~ /J~ w
' L +~. hw~ x '} s
A~rfE$ , . • ;`" Jo n Austin, Chairman
':.VSOH~`
(lll~ C'7~~ /~(~e~,
Carolyn Avery
Deputy Clerk of the Board
Phd ohs ;°~Me~1ii ber
Dav "~`u11 vah,'Nl`erTi er
5
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of County Commissioners
FROM: Philip Morley, County Administrator
DATE: July 22, 2013
RE: Resolution Establishing 2014 Budget Objectives and Procedures
STATEMENT OF I5SUE: On July 22, the Board of County Commissioners will consider, revise as
appropriate and adopt a Resolution establishing Budget Objectives and Procedures for 2014. Once
adopted, the Resolution will guide work by the branches and departments of the County to prepare a
balanced 2014 Jefferson County Budget.
ANALYSIS: The proposed resolution provides guidelines for preparing the 2014 budget. It addresses the
County's current financial realities and as well as supporting a continued focus on long term financial
analysis as way of balancing the budget for current and future years.
Highlights of the objectives in the 2014 document:
• Continue to draw down unreserved General Fund balance -propose to use no more than half of the
estimated 12-31-13 unreserved fund balance to balance the General Fund budget.
• Extraordinary General Fund Revenues -continue to use certain General Fund revenues that exceed
budgeted amounts for one-time costs such as Capital Irprovement, Debt Service, revenue
stabilization fund and other one-time costs.
• Capital Facilitv needs -Continue to make annual transfers from the General Fund to the capital
Improvement fund as available and needed to supplement REET Revenues.
• 2014 Base Budgets
o The Base budgets for 2014 will include all adopted collective bargaining unit increases as
well as a 1.25% COLA adjustment for non-union positions and elected officials (where
allowed by law).
o General Fund Transfers to other funds and other general fund costs (not including salaries
and benefits, internal cost allocations and certain non-departmental costs) will be limited to
a 1% increase to the 2013 base budget. The transfer to Water Quality will be funded by one-
time revenues for 2014 and 2015 as they explore other sources of program funding
~~
FISCAL IMPACT: The Resolution supports adopting a balanced 2 efferson County Budget.
RECOMMENDATION: Consider the proposed resolution, make appropriate revisions, and adopt a
Resolution establishing 2014 Budget Objectives and Procedures.
I2 Y: ~~ ~~
~~
clip Mor `e ,County Adrrninist for Date