HomeMy WebLinkAbout120213_ra01Regular Agenda
10:00 am.
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
Board of Counts Commissioners
FROM:
Philip Morley, County Administrator
DATE:
December 2, 2013
SUBJECT: HEARING re: 2014Jefferson County Budget
STATEMENT OF ISSUE:
The County Commissioners will hold a Public Hearing on the Recommended 2014 Jefferson County Budget
at 10:00 a.m., Monday, December 2, 2013 in the Commissioners' Chambers. ABer receiving and
considering public testimony, the Commissioners may direct staffre prepare a final 2014 Budget for
patanial adoption on December 9, 2013.
ANALYSIS:
the recommended 2014 Budget was transmitted to the County Comroissionert on November 18, 2013. The
recommerded Budget can be viewed on -line at www.co: efferso wa.us
The County Adminceirm is Budget Message on the recommended Budget is attached to this agenda request
to summarize major elements of the budget, and provide citizens and the Commissioners informafn Wat
may be useful to their review.
FISCAL IMPACT:
See attach st Budget Message on the recommended Budget.
RECOMMENDATION:
Hold a public hearing to *take public testimony on the recommended 2014 Jefferson County Budget in
preparation for deliberation and direction to scoff to prepare a final 2014 Budget for potential adoption on
December 9, 2013 or a subsequent date.
I
/llz7l3
flip Mort n A err Dare
5 JEFFERSON COUNTY ADMINISTRATOR
11 .e� 18201eRerwn Sven • P.O. Box 1220 • Port'r ra"d WA Mae
\ www.co.jdfws n.wa.ta
.sgTTiel
TO:
County Commissioners
FROM:
Philip Money, County Administrator
DATE:
December2,2013
SUBJECT: Message for We Recommended 2014 Jefferson County Budget
This memorandum summarizes highlights of the Recommended 2014 Jefferson County
Budget. The memo follows the same format as recent years.
Public Comment on the Recommended 2014 Budget is invited at the Board of County
Commissioners Public Hearing, scheduled for 10:00 AM Monday, December 2, 2013 in the
Commissioners' Chambers in the Jefferson County Courthouse. Written comments are also
welcome at any time through the end of the hearing.
The Board of County Commissioners will Consider the public comments as they deliberate
and give direction for any modifications the Commissioners may wish, prior to adopting a
Final 2014 Budget at a subsequent meeting, possibly December 9.
[aPl 4:YlIA11
Staff, elected officials and department directors have worked together in preparing a
Budget for 2014. The total Recommended 2014 Jefferson County Budget is
$51,764,159 for all funds combined:
General Fund: $16,813,568
Other Funds: $ 34.950.591
All Funds: $ 51,764,159
Details of the Recommended 2014 Budget Can be viewed and downloaded on -line at
www.ce.ieffersonma.us. Table 1 below shows how the 2014 General Fund compares to
2013.
TABLE I: GENERAL FUND
1 of 17
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Recommended
Bad
%change
From 2013
P 'ected
General Fund Ravens ea
$15,900,2]1
$16,989,137
$162661084
41%
Genaral Fund Expendilaunna
1$16,484,866
$17,063,7 ]9
$18613568
-1.5%
Estimated Ending Fund Balance
1 $2,184,838
$2,584406
82,409,13]
-10.3%
unencumbered Fund Balance
$398,349
$5381130
$28],]81
-06.5%
1 of 17
Beside the General Fund, the County has 54 other funds, ranging from the County Road
Fund, to Public Health, to the Solid Waste Fund, to a Veterans' Relief Fund. Revenues and
expentl0ures for the County's other 54 funds are aggregated and shown in Table 2. The
amount typically varies year -to -year depending on when large capital projects (such as
mad projects) happen to fall.
TABLE 2
ALL OTHER FUNDS
2013 So
1010 Buagm
%Change
Revenues
$32,536,1]6
$30,133,04]
-7.4%
Expenditures
$37,060,973
$34,950,591
-5.7%
Revenue Trends Improving, But Losim Ground To Inflation
Jefferson County, like the citizens and local businesses we serve, has been affected by the
recession. From years 2009 to 2012, the recession flattened or reduced many County
revenues. In addition, the 1 %cap on poperty tax collections means thatthe buyhg power
of the County's property fax revenue base has declined against cost inflation.
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.
2013 has been the first year since 2006 that sales tax revenue has shown a substantial
increase. Combined regular and special purpose sales tax is estimated for 2013 at
$3,055,000, a 15% increase over 2012. Some larger capital projects this year generated
one -time sales tax that accounts for part of this, but we also estimate there has been a 10%
increase in our economy's ongoing retail sales volume —a very welcome development for
our community . Fewer large capital projects seem likely next year, but a modest economic
recovery is hoped to continue, leading us to expect $3,001,000 in regular and special
purpose sales tax in 2014, just slightly less than 2013. Still, when adjusted for inflation, the
purchasing power of the County's real sales tax revenue is lower than it has ever been
since before 1996.
For the past six years, a sluggish real estate market created a shortfall in county revenue
from Real Estate Excise Tax (REET) that historically paid the County's annual debt
payments. During the recession the General Fund has had to make up the difference .
Because of a modest recovery in real estate activity in 2012 and 2013, FEET will likely
cover all but about $50,000 of the Countys $628,000 debt obligation in 2013, and is
expected to perform about the same next year.
Revenue from FEET historically exceeded the Count's debt obligations, and was the
primary funding source for major repairs and capital maintenance of the Count's buildings,
facilities and parks. Since 2008, BEET revenue has been unable to contribute a single
dollar for capital repairs. The General Fund stepped in to contribute some limited funds for
the most pressing capital repairs and maintenance, made possible by cuts to General Fund
2 of 17
programs, as well as unexpected one -time revenues, such as a large federal Payment In
Lieu of Taxes (PILT) that the County received in 2013.
Budget St t ' A S-Year Plan to Constrain Expenditures
The Recommended 2014 Budget continues the County's strategy- implemented in 2008 in
the face of the Great Recession - to hold Geneml Fund expenditures essentially Bat,
despite escalating costs for existing services. We continue to use a rolling five-year
revenue and expenditure projection to inform budgetary strategies for current and future
years. See TABLE 3 on the next page, which shows the General Fund from 2011 to
present as well as projected General Fund budgets for 20142018.
In the six years since 2008, base budget expenditures in the General Fund (normal
departmental expenditures excluding special one -time expenditures from unexpected
revenue) have increased 6.6 % total, an average of only 1.1% per year.
Due in part to the improved sales tax revenues and the stability of other general fund
revenues, Me Recommended 2014 General Fund Budget continues an 1.1 %increase to
the base budget expenditures as well as salary and benefit increases as determined by
union contracts. The General Fund provides operating transfers to other funds such as
Parks, Public Health, and Community Development. These transfers reflect a 2 - 5%
increase after 5 years of having been flat or reduced. This modest increase still does not
cover increases in costs due to inflation requiring continued service level reductions by
each department.
The General Fund's proposed expenditure of $16,813,568 in 2014 has $163,000 of one-
time expenditures, including the remaining $13,500 for the new appraisal software in the
Assessor's Office, $50,000 in one time expenditures distributed to various departments,
$74,500 transfer to Water Quality Fund as they explore other more permanent funding
sources, and $25,000 allocated for extraordinary Mal costs in 2014.
A total of 266.75 full time equivalent employees (FTEs) are proposed for 2014, compared
M 269.42 FTEs budgeted in 2013, a net reduction of 27 FTEs. Not including JeffCOm
which is no longer a County Department, Jefferson County's 2014 Budget shows a
reduction of 28.85 FTE's from Budgeted 2008, and is the lowest it has been since 2000.
(See ATTACHMENT 3.)
In 2014, the Geneal Fund will draw down about half of its remaining unencumbered fund
balance (funds in excess of its reserves). Through 2017, existing public services will
continue to consume the unreserved fund balance to avoid deeper cuts. The unreserved
fund balance will be virtually exhausted by 2017, before it starts rebuilding in 2018.
3 of 17
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In 2010, the County established a revenue stabilization reserve for windfall sales tax
and other one -time revenues received to be reserved for use in future down years when
variable revenues (like DNR timber harvests and PILT) are down, or to help the County
weather a new recession. Set asides to the revenue stabilization reserve are dictated
by formal policy resolutions adopted by the Board of County Commissioners in past
years. The revenue stabilization reserve is in addition to the 10% minimum reserve
(approximately $1.7 million) the County maintains for cash Flow and emergencies. At the
end of 2013, the revenue stabilization reserve will be $440,000, using $330,000 of
unanticipated sales tax and PILT received in 2013.
Jefferson County employees have been instrumental in helping to stabilize the budget
since the recession hit in 2008. Over these 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 sustain our remaining services and reduce the size of future
annualbudgetcuis.
There is a parallel between the County's position in this economy and the position of
County employees. As noted, the recession and a 1% property tax limit have required
the County to constrain budgeted expenditures while inflation continues to erode the
budget we do have Similarly, limited revenue has required the County to control labor
costs by constraining general wage adjustments for many of our employees for the past
several years, and we must continue to do so for several more. While this helps the
budget and continues employment for as many of our valued County staff as possible,
staff and their families are also impacted by inflation just as is the County. Tightly
constrained general wage adjustments are necessary budget tools for the time being,
but cannot be continued indefinitely.
Additional Explanation of the 2014 Recommended Budaet
Table 4 shows major staffing changes in all funds for 2014.
TABLE 4
Major Budget FTE Changes in 2014
Reductions
FTE Description
Change
Juvenile Services
.40
Transferretl.6 County FTE to contract employees. Add Clerk hire
antl in from one staff from 35 to 40 hours for Guardian Ad Litem
program
Sheriff
- .71
Community SeMoo Officer in correctors not funded in 2014
Public Health
-1.85
Decrease in Administrative and Finance staff of ids, Reduction in
PHN hours of .4 FINE
Parks&
-1.00
Reduction in County Recreation Programs -1.]M, Add .7 RE to
Recreation
parks aM field maintenance
5 of 17
Reduction
FTE
Description
Change
Special Projects
.85
Filled an administrative position eliminated in 2009 due to lack of
Fund
Temporary RCM Manager position ended
Roads
.66
Reduce 25 FTE Der. Review Coordinator hours, reduction in .62
DevelOpme0[
FTE in Road Transportation dMSion
Tri -Area Sewer
-1.16
1 Eliminate Waste Water Manager position
Gains
FTE
Description
Change
General Fund -
• .75
Filled an administrative position eliminated in 2009 due to lack of
Auditor
available funding
COmmUnity
+1.77
Increase to 40 hours per week in 2014. In 2013 community
DevelOpme0[
Development stiff worked 32 hour week January through June.
FOCIIItiC6
+1.14
Mired i FIT Facilities Maintenance potation to perfnmi deferred
Management
maintenance work, or do work performed by outsitle wn[mc tars.
The cost of this position will be partially offset by a lower M
mount of professional services.
Grand- funded projects in 2014 in the Department of Community Development ending in
2015 mask the extent of staging reductions. A detailed breakdown of staffing levels by
department and fund 2003 - 2014 is attached to this memo as ATTACHMENT 3.
Other significant changes in the 2014 budget as compared to Budget 2013 are
summarized below.
GENERAL FUND REVENUES:
Sales Tax 300,000 Sales Tax for 2013 is budgeted at 2,020,000 and
Budget 2014 is 2,321,000.
Special Purpose 60,000 Special purpose sales tax is estimated in 2014 at
Sales Tan $680,000, a from the 2013 Budget of 620,000
GENERAL FUND EXPENDITURES:
Prosecuting 93,217 Permanently Funded Deputy Prosecutor position
Attorney funded in 2012 and with onetime funding. $5,300 of
this is paid for from the Jefferson County Drug Fund.
$6,500 for purchase of tablets for attorneys
6,500
6 of 17
Auditor
34,848 .87 FFE Administrative Clerk funded, a portion of
iron
which was funded with savings from staffing
Sian e'.
reorganization.
County
9,000
One time funding of clerk Me loom for 2014
Administrator
108,000
Increase all employees to 40 hours in 2014. During tire
District Court
6,875
Bring a clerk position back to full -time.
Juvenile Services
15,600
Guardian Ad Utem (GAL) position increase from 35 to
Solid Wazte Fund
597,000
40 hours, additional clerk hire hours for GAL program.
71800
One time allocation for Proctor Home respite costs.
Sheriff
(45,000)
Community Services position in corrections not funded
Decrease in expenditures from laver starring for
Recreation
in 2014.
16,679
One -time funding of a portion of Administrative
Salary, also funded one -time in 2013.
Superior Court
13,021
Increase Administrator hours from 32 to 40 in Superior
Court, add one time allocation to expert witness
budget
Safety a Security
5,800
Increase in General Fund contribution to Safety &
Security for preventative maintenance of emergency
management equipment (1,800 one time funded)
Operating Transfers
23,200
Increase of transfers a 5,800 each to Community Dev,
Public Health, Parks & Recreation, Cooperative
Extension (1,800 of is one -time funded)
Non - Departmental
76,150
525,000 for legal services for trial in 2014; 551,150
additional user fees for JeffCOm in 2014
OTHER FUNDS REVENUES:
Other Funds '•
iron
D
Sian e'.
Community
165,000
Projected increase in fee and permit revenue
Development
108,000
Increase all employees to 40 hours in 2014. During tire
Parks &
(51,920)
Decrease in fees due to reduction in recreation programs
Recreation
Solid Wazte Fund
597,000
Increase in solid waste fees per ordinance, also slight
increase projected in Solid Waste tonnage after
Parks ft
remaining flat for last several years.
OTHER FUNDS EXPENDITURES:
OTHER FUNDS
Budget
D
o;=
Xhantie
'Community
108,000
Increase all employees to 40 hours in 2014. During tire
Development
first 6 months of 2013, all employees were reduced to 32
hours per week. 2014 budget eliminated Planning Clerk
position budgeted and not filled in 2013.
Parks ft
(74,27$)
Decrease in expenditures from laver starring for
Recreation
recreation programs and reduced programs.
7 of 17
OTHER FUN M Budget ption
Change
Information lou,000 I Capital purchase of new County VOIP Phone system
Services
Impacts of reduced support by General Fund on County Departments:
Community Development - Despite cutting its size in half in 2008 and 2009 and
running lean since then, the Department of Community Development Continues to be
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. Permit
revenues for moderate home construction continue to be low, although Mere has been
a slight uptick in commercial projects. Reduced staffing impacts pennit review
turnaround, and limits our capacity to address the community's long range planning
needs. The scheduled end of several major grants that have added revenue will further
challenge DCD after next year.
Public Health - The Health Department has responded to the essentially Flat General
Fund transfers by reducing staff in 2014. Like the General Fund, they have been able
to use unreserved fund balance to help them through Me recent lean years. However,
these reserves are dwindling and new revenues must be found to support programs or
they will be faced with more severe cots in future years.
Water Quality - Temporary funding is sustaining water quality programs that are
important for environmental and human health. Unless new funding is found, these
programs cannot be sustained at present levels in future years. In 2014 we will be
reviewing the per - parcel Clean Water District fee and its ability to cover the actual cost
Mwater quality services.
Parks 8 Recreation - Our County Parks system has been on life support since
November M 2009, when Me recession required the County to lay off Parks stall, close
facilities and turn to the community to keep most of our parks running through a
'tempoary" Adopt -a -Park program that continues to the present day. The County
sounded the alarm in 2009 that this important, but discretionary, community service was
in danger, and in need Man adequate, dedicated and stable funding source.
Memorial Field and Me Recreation Center which serves over 300 children with free
drop -in recreation, would be closed but fora four -year reprieve through an agreement
with the City of Port Townsend to dedicate half M its Prop. 1 revenue to reopen those
facilities. Prior to placing Prop. 1 Special Purpose Sales Tax on the 2010 fall ballot, the
County and the City agreed if Prop. 1 passed to use City Prop. 1 revenue to fund the
Rao Center and Memorial Field for up to four years, while the City and the County
partnered to find a permanent solution to sustain both County and City parks and
recreation.
8 M17
In 2011, we jointly convened an Exploratory Regional Park and Recreation Committee
(ERPRC) of 18 community stakeholders and government officials to evaluate
sustainable funding and delivery options. In June 2012, after exhaustive study, the
ERPRC confirmed that existing Park and Recreation was "not sustainable," and
recommended the City and County cooperate to develop a proposal for a combined
Metropolitan Park District (MPD), to be placed on the ballot for citizens to vote on.
Last year's County Budget Message sounded the alarm again, stating 'Our County
Packs and Recreation program is faring a posts. That crisis is here and now'
In early 2013, a citizen MPD Steering Committee that was jointly convened by the City
and County began meeting regularly to define the boundaries, facilities and programs
and property tax funding for a potential MPD to be placed on the ballot. Despilethe
Steering Committee's hours of dedicated work, open public meetings and a community
open house in May, recreation and parks advocates and our community partners did not
rally to support an MPD. Instead, significant community opposition and uncertainty
developed.
An August vote on a City library bond was rejected by city residents by a 60140 margin,
signaling growing voter skepticism of new tax measures- In September, citizens in Port
Ludlow and Kale Point circulated separate petitions to create their own Park and
Recreation Districts under the belief that it would somehow prevent any future larger
MPD from including their area. Both petitions readily gathered sufficient signatures to
be placed on the November ballot. MPD Steering Committee members heard
persistent fear that the delivery of services would not be equitable, and a community
mfghl be forced to subsidize services tc another, or that control of the MPD woukl be
dominated by another community, and fear that the elected governing body for an MPD
would be unaccountable to voters and would automatically miss property taxes to the
maximum. Rather than rely to save parks and recreation, what little citizen activism
mere was focused instead on fighting it, or on diverting public attention to a County
Charter campaign that was eventually rejected by 70% of voters countywide.
In the face of all this, the MPD Steering Committee concluded in October 2013 that an
MPD was not feasible at this time, and recommended that the City and County abandon
the effort. The City Council and County Commissioners accepted their recommendation,
and ended the MPD process.
Meanwhile, inflation has continued to ercde the buying power of Nat funding for the
County's Park and Recreation Division, so that projected revenues for 2014 are now
$50,000 short of expenditures to sustain current programming and facilities. Worse yet,
in mid 2015, the temporary City funding for the Rep Center and Memorial Field will end,
and the County has no way to pick up the shortfall when that happens.
As funding is reduced, County recreation staff will do its very best to continue to deliver
quality programs within our available budget to benefit the community. While r is too
eery to say exactly which programs or facilities may need to be re-designed, eliminated,
scaled back, or handed off to other organizations, possibilities include Summer Day
Camps, Kid Fit, Junior Hoops Basketball, Adult Softball, Pick -up Soccer at Blue Heron,
9 of 17
Kinder Camp & Kinder Sports, etc. Because of the Prop. 1 funding dedicated by the
City of Port Townsend through May of 2015, the Port Townsend Rec. Center and
Memorial Field will continue operations during that period. The County will be actively
sei other organizations to take on recreation programming for the community that
we may no longer have the financial wherewithal to provide.
Compliance Opinion & Basis for Budget Preparation
The 2014 Budget complies with all statutory and cons5lutic nel requirements, and
substantially complies with adopted county ordinances and resolutions, including:
• Resolution No. 3 6-13, setting Objectives and Procedures for the 2014 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
TaxlPublic 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 -lime operating costs and reduction of
property taxes.
• Each fund meets the minimum required reserve, established by a separate
Resolution.
Other Notes
• The 2014 level of 'diversion' of Road Fund property tax to the General Fund is
$720,000, the same dollar figure as 2011, 2012 and 2013. It is equal to or less than
the amount of money budgeted to be expanded for traffic law enforcement by the
Sheriff in 2014.
• Revenue. This 2014 Budget includes:
• the allowable l% property tax revenue increase for the Road Fund
• the allowable l% property tax revenue increase for the General Fund,
• the allowable 1% properly 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 JeHCom 911
• Under the 2014 Budget, Law & Justice is 59% of all General Fund expenditures
(excluding the Assessors one -time software purchase and transfers to Capital)
10 of 17
Debt: Al year end 2013, the County expects to have the following principal
outstanding on the debt.
General Obligation Bonds $6,635,000
Contractual Borrowing $3544452
Existing Debt: Principal Outstanding 12/31/13 $10,079,242
The graph in Table 5 below shows the county's schedule of annual debt service
payments (for principal plus interest) which will decline overtime. The graph shows
all county debt, and also highlights in green that portion currently anticipated to be
funded by Real Estate Excise Tax and /or the General Fund.
TABLES
lelrerson county
Annual Mincipel & Intereat Due
This graph also shows 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. The County's JeffCom bond debt service is funded by
JeffCom's E911 sales tax revenues.
11 of 17
CONCLUSION
The 2014 Budget is a fiscally responsible budget. Still, significant challenges and
opportunities lay ahead
Developing the 2014 Budget has been a cooperative process. The cooperation of our
independently elected officials, appointed department directors County staff and their
bargaining units has been central to our success so far, and remains a major strength in
our ability to meet the challenges ahead.
Each year, many individuals in every branch and department of our organization work
hard to prepare the Budget. ParticWar recognition and my personal thanks go to Anne
Sears, County Auditor Donna Eldridge, County Treasurer Judi Morris, Erin Lundgren,
Rose Ann Carroll, Renee Talley, Frank Gifford, Leslie Locke, Julie Shannon, and
Carolyn Avery. Special thanks are reserved for retiring County Assessor Jack
Westerman III, who has served the County with distinction for 39 years, including
annual contributions W the budget process by helping forecast revenues, and by
practicing the arcane science of tracking banked capacity, calculating annual levy rates,
and so much more, with consistent accuracy. A former distance runner, Jack has run a
very long race at the County — and he has run it exceedingly well.
ATTACHMENTS:
• 1. 2014 General Fund Summary
• 2. 20140ther Funds Summary
• 3. 2014 Departmental Staffing Schedule
• 4. 2014 Special Purpose Sales Tax
12 of 17
ATTACHMENT 1 -page 1
JEFFERSON COUNT GENERAL FUND- Recommended 2014 Budget
Nwember20. 2013
PerceMdlen9ehan plewus Rar 31% 49% 34% 94% -41%
13 of 17
x811
2012
2012
M13
2016
GENERAL FUND
Ppual
Actual
Suchat
projected
RecwmmaM
q8
REVENUE TYPE
Rewnle
Newel
Revenues
Rewmet
Newsome
311
ProPeMTex
Runs J]4
]Nei 0O4
],185.800
7175799
7302,000
311
Pmperh Tax- bµsbiftfi0mrcads
218.550
0
311
liwled Road Tess
73.021
721,560
720000
]19]15
720,000
311
Bale MTaXIMe PIUpeM
820
0
0
0
312
P1w@Hmwst Tax
291885
203584
230,000
317269
300000
312
FTwW Hemet Tax lotss
40100
41300
25500
33000
35000
313
Sales, Tax
1,966,790
2.047 153
2,020,160
3351780
2321 ON
313
Sudan TU *LOBT
265.364
261370
263,000
28]8]1
205000
313
Notes TU- Steeled Pill
381389
621440
620,300
709e08
680000
317
Leaselloltl See" Tax
59,669
50,140
56,000
81901
57000
317
Tleas Coal Foes
26798
35036
27,000
38.357
33000
319
Interest S Parl
371,250
34,593
275,400
342.122
290500
TOTALTARES
11305$50
11.46618]4
11.423260
13037,510
12.026500
332
Fed EndbemenbSlLT
516288
541300
447000
1283.164
403000
335
PUO Pdv. Tax
16,768
31380
40300
33]]5
125000
336
Cnm Just It CnmeADUV0as1
324,314
332284
333340
358.678
357000
336
Liquor Entse Tax
39.237
31,873
40170
0
40170
336
LlquorPmM
86]88
95.724
WOOK)
04,852
NOW
349
IrPomnd Sen'.00VAIIQC.
362,820
2]1,0]1
297950
310,122
320,000
361
InveaOneMlncome
106556
41.863
210000
38,391
200,000
341
TrtasuRfe lmRBanend Fees (361,362)
4,736
4,323
25400
3,551
20635
360
MswlbneOUs Revenue
38,574
74,722
45500
46747
22.000
385
Tmber Belm D.N.R.
555213
222,]2]
W3,160
104,5%
250.000
395
Bale OtSuraus Real PropeTy
0
0
0
0
0
NO
Cher NonRewnues ands Minerl4
120,000
0
0
0
TMK OTIFRIRFPB. REV@NE
3158316
174].24]
1,771,020
2$81,048
1,912,005
TMµ 7RFlSURER'B REVENUE
13.486886
13213,121
13184,280
16298356
13,94L305
017
010 Assessor
178]
3,b]
26].680
248057
N.820
020
245086
281755
253390
280,]64
258,19]
021 Finn 0a
01,]40
130,340
120]93
83000
clux
Com
Ne 688
205882
215125
198 .050
21696
18].650
ON
000 Commissioners
8,x08
13.455
8,050
875
8,0601
00]
Sz,48]
73465
7.690
86077
53,]07.
Comins,OSeN
ON DOmmunilUNI
6125
1,091
6,400
0437
8,485
080
682928
02],349
617,180
620392
643,185
Juvenile Serf
110 JuwMIe BeMwa
258.99]
193,620
304.680
296312
27],122
150 Nbmey
255,180
196,620
V7,M7
175051
)948]4
151 Coster
18080
0,380
9230
11032
8200
180 SbeMl
Shea
810.735
848635
660,138
643205
805,740
240 SuperbrCaull
0,0.39
3,000
IOW
0000
4,00
no Non De9alEnenml
3e9z
0
0
0
TOTALTird BlINREYBlllF3
2,BW.520
2318,302
2]05991
2889]01
2340 ]BB
261 Trenehrin
0
0
0
!;
18,325,388
15,531423
159002]1
16 888,137
16288,099
PerceMdlen9ehan plewus Rar 31% 49% 34% 94% -41%
13 of 17
ATTACHMENT 1 -page 2.
14 o517
"ll
U12
2013 2011
Shia
GFHEMLFUNO PaWel
Mlwl
Butl9tt Pmjs4hE
Rawnmentl
Mot
IXPENSSWINS FYpenOXUre
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661,537
1015]]8
1900000
781203
020
MDFPDR
460829
451
474,403
470403
534,252
021
ELECPIXIS
250010
242,031
243,333
243,333
224.695
050
CLERK
369046
304,710
N3 975
386,975
395,361
059
CCUNTVPDMINIBIAATOR
288.673
297020
307048
315,921
338914
060
CCHASSF)i
389.560
392,941
409703
40K703
425959
051
HOARD OF FAUPLPAl1IX4
4.125
4,845
],360
7.380
] 369
C82
CML SERNLE CO SSION
658
1731
2,057
2057
2070
063
PWININGG084A88CK
23755
23,265
33824
33024
33.824
067
BPFETYNiD SECURRY
142042
160,666
165,551
165551
155266
068
OOM1MUNMSERNCES
145350
146.350
148,350
146350
172,166
080
DMMICTCOURT
01
663.954
]0391]
703817
738,500
110
JUVENILESERACES
O44ASI
Si
885809
895,809
035.187
150
PROSECUTINGATTORNEV
831,386
SM301
890,103
898,103
921537
151
CORONER
32.401)
31,017
32,050
32,850
32850
100
WER6F
5965449
5,143,0.52
5325,851
5475158
5,464911
240
SUPERK)RGWRT
294.461
299589
269,608
310,600
288682
250
TRMURER
344515
353572
31
351070
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10,71
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11,642.992
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NON DEPM NLL
2876,566
2772,629
2,929814
3,010933
3,09],14]
261
OPERATINGTRASISFERS
0
0
0
0
281
On Trens- 10- Substance Muse
48600
47.500
47500
47.500
48,000
261
Cithrann 0-COOP Random,
171903
171,900
171,900
171.900
179,500
261
Cb Trena- 70- COPRCaP lmpmdd
325.000
395,891
100,000
400.000
100,000
2fi1
Ch Tmna- 99- Petb 8ReueaEw
342300
385739
387300
WT300
378800
261
Cid Too ns- 180NeeIIM1
595900
596200
595,200
SM200
608.000
261
Cp Trens- 163Mimal Sery
100000
108,000
0
0
0
261
OP Tans-184 -Wabr Chat Lana Dist
45600
45,600
45,600
0
261
Do Trend. 135 -Vohi Duality
81,200
51,200
20200
24200
74,500
261
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411,100
411.400
411000
411,400
421,400
261
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261
O ER OPEMTNG TRMISFERS
8939
Si
56354
136
16461 10,610A33 16954988 1]AB]
Reandentandease thn tainei paz 24% 29% 274% ELK -1S%
Beginning Cash and Innesortent, 2324208 2,800092 2502,458 2503093 2684408
Reennues 16325306 15531423 15900271 1 ONE 13] 18208094
E1yeoutuma 15.631502 10,018432 16,464.868 17,003,779 18813.560
Ending Cash 81nweMentl 2900,092 2501.083 1937063 2428.451 2158,934
a8ivabnenm 2,010
cartpwrleet at 15 %) 246973 255957 252204
M, Ending Cash B Investments 2908.092 2503093 2,104836 2084,408 2409137
Rat iRtl 10%of6y.b Resene5 1563150 1601843 1846,487 1 ]06.3]0 1,68139
Rerenue sbbdus em reeenf 100900 1Po000 140000 MONO MONO
Reset N tar one 8me expenses 494.000 100000
Unreseretl Fund Ralenv6 827942 701250 391 530030 287,781
14 o517
ATTACHMENT
JEFFERSON COUNTY OTHER FUNDS- Recommended Budget 2014
15 of 17
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