HomeMy WebLinkAbout120913_ra04JEFFERSON COUNTY
BOARD OF COUNTYCOMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of Commiss' a -7
FROM: Philip Morlef�,'
DATE: December 9,201.k"'
RE: Deliberation and Potential Action on 2014 Jefferson County Budget
STATEMENT OF ISSUE:
Board of County Commissioners deliberation and approval is requested for the proposed
Resolution adopting a Final 2014 Jefferson County Budget.
On December 2, 2013, the Board held a Public Hearing and began deliberations on the 2014
Jefferson County Budget. A Final Budget includes minor technical corrections and is ready for
final adoption.
ANALYSIS:
A Budget Message for the Final 2014 Jefferson County Budget is enclosed, and it will be posted
with the Budget, after the 2014 Jefferson County Budget is adopted.
Enclosed for Board action to implement the 2014 Jefferson County Budget are five resolutions:
1. A Resolution to adopt the 2014 Jefferson County Budget, including a Final 2014 General
Fund Summary, Final 2014 Other Funds Summary and 2014 Staffing Schedule. These
are included for final deliberation and action.
Also included in this memo for the Board's information is a "Summary of Changes to
November 20, 2013 Recommended Budget' which outlines minor changes contained in
the Final Budget.
2. A Resolution to adopt 2014 salaries for certain Elected Officials.
3. A Resolution to adopt the 2014 salary for the elected Prosecuting Attorney
4. A Resolution to adopt a 2014 wage matrix for non -union employees; and
A Resolution Updating the Working Capital Reserve Recommendations for Each County
Fund. A memo describing the proposed updates to the recommended reserves is enclosed
with the Resolution.
FISCAL IMPACT:
As proposed, the Final 2014 Budget is a balanced budget using 2014 revenues and fund balance.
Wages and salary adjustments are consistent with adopted collective bargaining agreements and
also with Resolution No. 36 -13 establishing objectives and procedures for the 2014 County
Budget, including a 1.25% wage adjustment for 2014 for non -union and elected officials, equal
to that of county employees in the adopted UFCW collective bargaining agreement.
RECOMMENDATION:
Approve the proposed Resolution adopting a final 2014 Jefferson County Budget.
REVELS E BYE
�/7
ounty A --- -- ___.._ _- Date
SUMMARY OF CHANGES TO 11 -20 -13 Recommended 2014 Budget
2014 Final Budget at a Glance:
Recommended Budget
Revision
2014 Final Budget - General Fund
Other Funds
Recommended Budget
Revision
2014 Final Budget
Changes by Fund:
Fund
`111 El
Revenue
15,858,271 16,429,866
15,858,271 16,429,866
30,133,047 34,950,591
2,500
30,135,547 34,950,591
Revenue
Description
Increase Transfer In from Sheriff 2,500 Increase transfer from 7,500 to 10,000
TOTAL adjustment to Boating Fund 2,500
** Also corrected beginning and ending balances in Boating Fund
177- Special Projects Fund
** Corrected beginning and ending balances in Special Projects Fund
Ch
JEFFERSON COUNTY ADMINISTRATOR
hrMjefte Swe • P.O. Bm 100a PortTOnsend WA 98368
www.w.jefferwn.wa.us
TO: County Commissioners /�
FROM. Philip Morley, County Administrs
DATE: December 9, 2013
SUBJECT: Message for the Final 2014 Jefferson County Budget
This memorandum summarizes highlights of the Final 2014 Jefferson County Budget. The
memo foffows Me same format as recent years.
The Board of County Commissioners received verbal and written public testimony on the
Recommended 2014 Budget at a Public Hearing held on December 2, 2013.
The Board of County Commissioners considered the public comments in their
deliberations, and gave direction for preparing the Final 2014 Budget for adoption.
OVERVIEW
Staff, elected officials and department directors have worked together in preparing a budget
for 2014. The total 2014 Jefferson County Budget is $61,764,159 for all funds
combined:
General Fund:
$16,813,568
Other Funds:
$34.950.591
All Funds:
$ 51,764,159
Details of Me Final 2014 Budget can be viewed and downloaded onAne at
www.co.ieffemon.wa.us. Table 1 below shows how the 2014 General Fund compares to
2013.
TABLE 1: GENERAL FUND
Beside Me General Fund, Me County has 54 other funds, ranging from the County Road
Fund, to Public Heath, to the 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
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2013
Odginel
Butl N
M13
Frojectetl
Yearend
2014 Budget
%Change
From 2013
pm ei
General Fund Revenues
$159002]1
$113,989,13]
1 $18,266,094
4.1%
General Fund Ex ndilurea
llluB,868
1 $17083779
1 $15813666
-1.5%
Estimated Ending Fund Balance
$2184836
1 $2,884,408
82,409,13]
-10.3%
Unencumbered Fund Balance
$398,348
$5380311
$28],]81
48.5%
Beside Me General Fund, Me County has 54 other funds, ranging from the County Road
Fund, to Public Heath, to the 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
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amount typically varies year -to -year depending on when large capital projects (such as
road projects) happen to fall.
TABLE 2
ALL OTHER FUNDS
2011 Butlget
2014 Butlgat %6han9e
Revenues
$32,536,176
$30,135,597
-7.4%
EhWendilures
$ 37,080,973
$ 34,950,591
Revenue Trends Improving But Losing Ground To Inflation
Jefferson County, like the ctizens 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 atltl0ion, the 1% capon property tax collections means that the buying power
of the County's property tax revenue base has declined against cost inflation.
We have shrunk ourgovemment 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 on -going retail sales volume —a very welcome development for
our commu nity. 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 County's $628,000 debt obligation in 2013, and is
expected to perform about the same next year.
Revenue from FEET historically exceeded the County s debt obligations, and was the
primary funding source for major repahs and capital maintenance of the County's buildings,
facilities and packs. Since 2008, FEET revenue has been unable to centribute 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
programs, as well as unexpected one -lime revenues, such as a large federal Payment In
Lieu of Taxes (PILT) that the County received in 2013.
2 of 17
Budget Strategy A 5 -Year Plan to Constrain Expenditures
The 2014 Budget continues the County's strategy - implemented in 2009 in the fete of the
Great Recession -to hold Geneml Fund expenditures essentially Flat, despite escalating
casts 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 shawl the General Fund from 2011 to present as well as projected
General Fund budgets for 2014 -2018.
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 %pay year.
Due in pad to the improvetl sales tax revenues and the stability of other general fund
revenues, the 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
Assessors Office 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 anal costs in 2014.
A total of 266.75 full time equivalent employees (FTEs) are proposed for 2014, compared
to 269.42 FTEs budgeted in 2013, a net reduction of 2.7 FTEs. Not including JeffCom
which is no longer a County Department, Jefferson County's 2014 Budget shows a
reduction of 28.85 FFE's from Budgeted 2008, and is the lowest it has been since 2000.
(See ATTACHMENT 3.)
In 2014, the General Fund will draw down about half of its remaining unencumbered fund
balance (funds in excess of its reserves). Through 2017, existing public services wdl
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.
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In 2010, the County established a revenue stabilization reserve for windfall sales teas
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 5440,000, using $330,000 of
unanticipated sales tax and PI LT 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 weal as other permanent annual reduc0oris that deparimards made to their budgets
has helped the County to sustain our remaining services and reduce the size of future
annualbudget cuts.
There is a parallel between the County's position in this economy and the position of
County employees. As doled, the recession and a 1 % property tax Neff have required
the County to constrain budgeted expendtlures 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 arc also impacted by inflation just as is the County. Tightly
constrained general wage adjustments are necessary budget fools for the time being,
but cannot be continued indefinitely.
Additional Explanation of the 2014 Budpel
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
Transferred .6 County FTE to contract employees. Add Clerk hire
and increase are staff from 35 to 40 noun for Guardian Ad Litem
program
$henff
.71
Community SeMCes officer In corrections not funded in 2014
Public Health
-1.85
Decrease in Administrative and Finance staff of 1.45, Reduction In
PHN hours of .4 FTE
Parks B
-1.00
q yuction in County Recreation programs 1.7 FTE, Add .7 f7E to
Recreation
pare and field maintenance
5 of 17
Reductions
FTE
Description
Change
Special Projects
- .65
Temporary RCN Nareger position erred
Fund
available funding
Roads
-.66
RMUCe.25FTE Y. Review Coordinator boom, reduction in .62
Development
F3E in Road Transportation division
Tri -Area Sewer
1 -1.161
Eliminate waste water manager position
Gains
FTE
Description
Change
General Fund -
+ .75
Fiat) an administrative position eliminated in 2009 due to lack of
Auditor
available funding
COmmUDlty
+1.77
Increase to 40 hours per week in 2014. In 2013 Community
Development
Development staff worked 32 hour week January through June.
Facilities
*1.14
Added 1 FTE Facilities M InwmM m tim to perform deferred
Management
maintenance work, or do work performed by outside contractors.
The cast of this position will be Partially offset W a lowered
mount of Professional services.
Grand- funded projects in 2014 in the Department of Community Development ending in
2015 mask the extent of staffing 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:
G
Sales Tax 300,000 Was Tax for 2013 is budgeted at 2,020,000 and
Budget 2014 is 2,321,000.
Special Purpose 6,000 Special purpose sales tax is estimated in 2014 at
Sales Tax 1 680,000, up from [h 2013 Budget of 620,000
GENERAL FUND EXPENDITURES:
Prosecuting 93,217 Permanently Funded Deputy Prosecutor position
Attorney funded in 2012 and with one -time 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
OTHER FUNDS REVENUES:
Ch
165,000
Auditor
34,848 .87 FTE Administrative Clerk funded, apportion of
Development
which was funded with savings from staffing
Change ,� ^•
recragenisation.
County
9,000
One time funding of clerk hire hours for 2014
Administrator
Development
Solid Waste Fund
Distret COIN2
6,875
Bring a cleric
position back to full -time.
Juvenile Services
15,600
Guardian Ad Utem (GAL) position increase from 35 to
remaining flat for last several years.
40 hours, additional clerk hire hours for GAL program.
Parks ft
7 800
One time allocation for Proctor Home respite costs.
Sheriff
(45,000)
Community SeMces position in corrections not funded
I recreation programs and reduced programs.
in 2014.
16,679
One -time funding of a portion of Administrative
Salary, also funded onetime 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 It Security
5,800
Increase in General Fund contribution to Safety fl
Security for preventative maintenance of emergency
management equipment 0,800 one time faded)
Operating Transfers
23,200
Increase of transfers of 5,800 each to Community Dev,
Public Health, Parks B Recreation, Cooperative
Extension (1,800 of is one -time funded
Nan - 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 EXPENDITURES.
OTHERFUNDS
Ch
165,000
Project edincreaseinfeeaidpermitrevenue
'Community
Development
Change ,� ^•
Parks k
(51,920)
Decrease in fees due to reduction in recreation programs
Recreation
Increase all employees to 40 hours in 2014. During the
Development
Solid Waste Fund
597,000
Increase in wild waste fees per ordinance, also slight
increase projected in Solid Waste tonnage after
hours per week. 2014 budget eliminatetl Planning Clerk
remaining flat for last several years.
OTHER FUNDS EXPENDITURES.
OTHERFUNDS
Budget
D"
Change ,� ^•
Community
108,000
Increase all employees to 40 hours in 2014. During the
Development
first 6 motion of 2013, all employees were reduced to 32
hours per week. 2014 budget eliminatetl Planning Clerk
position budgeted and not filled in 2013.
Parks ft
(74,278)
Decrease in expenditures from lower staffing for
Recroati
I recreation programs and reduced programs.
7 of 17
Information 100,000 Capital purchase of new County VOT Phone system
ervices
Impacts of retluced support by General Fund on County Departments:
Community Development - Despite cutting its sum in hag in 2008 and 2009 and
running lean since then, the Department of Community Development continues to be
impacted by the larger market hands 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 there has been
a slight uptick in commercial projects. Reduced staffing impacts permit 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 the 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 cuts 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
of water quality services.
Parks & Recreation - Our County Parks system has been on life support since
November of 2009, when the recession required the County to lay off Parks staff, close
facilities and turn to the community to keep most of our parks running through a
'temporary' 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 of an adequate, dedicated and stable funding source.
Memorial Field and the Recreation Center which serves over 300 children with free
drop -in recreation, would be closed but for a four -year reprieve through an agreement
with the City of Port Townsend to dedicate half of its Prop. 1 revenue to reopen those
facilities. Prior to placing Prop. 1 Special Propose Sales Tax on the 2010 fall ballot, the
County and the City agreed B Prop, i passed to use City Prop. i revenue to fund the
Rep 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 packs and
recreation.
8 of 17
In 2011, we jointly convened an Exploratory Regional Palk 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 Para 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
Parks and Recreation program is facing a crisis. That crisis is here and now."
In early 2013, a citizen MPD Steering Committee that was joinly 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. Despite the
Steering Committee's hours of dedicated work, open public meefings 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 60/40 margin,
signaling growing voter skepticism of new tax measures. In September, cilizens 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
might be forced to subsidize services to another, or that control of the MPD would be
dominated by another community, and fear that the elected governing body for an MPD
would be unaccountable to voters and would automatically raise property taxes to the
maximum. Rather than rally to save parks and recreation, what little citizen activism
there 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 erode the buying power of flat funding for the
Coumy'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 04 funding for the Rao Center and Memonal Field will end,
and the County has no way to pick up the shortfall when that happens.
As funding is reduced, County recreation stall will do its very best to continue to deliver
quality programs within our available budget to benefit the community. While it is too
early to say exactly which programs or facilities may need to be redesigned, 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 Tonnsend Rea Center antl
Memorial Field will continue operations during that period. The County will be actively
seeking 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 constitutional requirements, and
substantially complies with adopted county ordinances and resolutions, including -.
• Resolution No. 36 -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 progrems and projects or similar programs and projects
within aveilablo 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
selling aside sales tax exceeding the budgeted amount for use for future revenue
downturns, capital facilities projects, one -time operafing costs and reduction of
property taxes.
Each fund meets the minimum recommended 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% properly tax revenue increase for the Road Fund
• the allowable l% property tax revenue increase for the General Fund,
• the allowable l% property tax revenue increase for the Conservation Futures
Fund
• the base sales tax of I%
• the 0. 1% sales tax for Criminal Justice to the General Fund
• the 0. 3% special purpose sales lax to Me General Fund approved by the voters
in November, 2010 (Prop. 1)
• the 0A% sales tax for Mental Health /Chemical Dependency
• the 0.1% sales tax for JeffCom 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: At 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 12131113 $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 over time. 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.
TABLE IS
This graph also shows payments on County bonds issued for JeffCom while it was a
County Department. An lnterlocal 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 Je Com bond debt service is funded by
JeffCom's E911 sales tax revenues.
11 of 17
I
K NIHal Y[ ]21
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 mr, and remains a major strength in
our ability to meet the challenges ahead.
Each year, many individuals in every branch and department of our organrzation work
hand to prepare the Budget. Particular 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 to 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. 2014 Other Funds Summary
• 3. 2014 Departmental Staffing Schedule
4. 2014 Special Purpose Sales Tax
12 of 17
ATTACHMENT 1 - page 1
JEFFERSON COUNTYGENERAL FUND - Fina/2014 Budget
DeremcerA 2013
from pm,OUs year 71% 49% i4% 9400 4.170
13 o117
m11
11
20+3
m13
20 +4
OFe=FUND
Rcuul
Avi l
moo
proposed
Ravel
R2/ENUE TYpE
Revenue
Revenues
Wwmres
Revenues
Mamma
311
PmpaTyTU
6953,374
7,031504
7,185900
7175799
7,302000
311
Pmpme Tax- leryet48hOm wads
219550
0
311
Dlwrled Road Tal
723,021
721568
720.000
719715
720.000
311
sale wTax TNe Pmpero
020
0
0
0
312
Mwb HaceslTax
294.885
283594
230000
317269
000.000
312
Pnade Hamel Tax(dly(
40,700
41380
25,500
32,000
35000
313
Sales Tax
1,968,70
2047,19
2,020,160
2.351788
2321000
313
Sales TaNOST
265384
261.378
W3.QW
207671
265,000
$13
Sales Tex- Speual PUPose
381308
621,440
620,300
709000
Boom
317
Leasehold Efane Tax
59A89
50,146
aaw
61801
57.000
317
Tess Collection Fees
26.798
35036
27,000
39357
32000
319
Miami 6 Penedos
371250
W393
275400
342.122
298500
TGMTA
11305,550
it I65 A]4
11.423, 60
12037,510
12,028500
332
Fed Efi4ements PILT
516280
641.300
447,000
1283164
403.000
335
PUD Pdv. Tax
16788
31,300
40.300
32775
125.000
335
Cmm 4atWCrinreNUlAba]
324314
332,284
333,540
359,670
367,000
336
G9uor Dose Tax
39237
31073
40.170
0
40170
338
Douo,Pm8t
68,786
95,724
88000
04,852
86000
349
Inl Ssw-COG Nl
362.620
271,071
27,950
310,122
320.000
361
Imesisouimmne
106555
41,863
210,000
30391
200.00"
MI
TroasURh lmesinenl Peas (361,W)
4 .736
4.323
25,400
3551
20835
WO
Nealkneous Revenue
38574
74,722
45,500
44747
22000
395
Tm4ar Sales D.NR.
555213
222727
253.160
lm,566
250,000
395
Sale of SUrylus Real PmpeM
0
0
0
0
0
390
ONer Non- Revenuea(exxcoxdnai
128,000
0
0
0
TOTX D7HFRTeame. REVHUE
2.159316
1]4],247
1,771,20
2261,646
1,912.805
=PL TREASURER 8 REVENUE
13M%A66
13213,121
13,194,280
14293356
13841.305
moo
010 Aeeeeeor
1,787
3347
267,458
249057
10820
020 Adier
245,09
254,708
252 d90
288.764
256,197
021 EIeclfm
171,566
81,740
130,840
120,793
82,000
050 Cb(x
205602
215.128
196252
216,576
107,554
000 ComMissionam
8268
13055
SA50
9725
8,050
007 SakryBSemrTy
52,467
72,466
72.860
9077
53.767
No Commumiayselmms
6.125
1,091
6,400
0437
6400
080 DisRgC ud
662.928
627349
617,188
620,032
643185
110 Jmenile Sawfas
250,997
193.697
300680
298,312
P7122
150 PmaevUwK PLomey
2551%
196,620
177507
175651
194,004
151 Cowper
10080
5.380
9$80
11032
0.230
ISO SUed%
948735
649635
860.130
643365
605.740
240 SupeOpr Cowl
8439
3,000
4,003
4,080
4.000
270 Non DaPenmenel
zA9z
0
0
0
TOTPL OBMThIEMN.REVEMILW
2080,5m
2318302
2.705991
2889,781
2,3la,789
281 Trens%rin
0
Ol
0
-
16,325388
15,91.423
15,900271
16.989,13]
18,286.014
from pm,OUs year 71% 49% i4% 9400 4.170
13 o117
ATTACHMENT 1 -page 2,
14 of 17
2011
2012
2013
2013
2014
GENERUAL FUND
Achal
4sWal
BWNpt
ProkcRO
WCpnmend
Capt.
F%PERENTUREB
eniseagaere
dpndl mt
& MRUe
B[cenamn
Expenditure
m
PBSE880R
635429
881537
1.015]]0
1,000000
781.203
020
AUDITOR
400,828
456,158
474,403
474403
534,292
021
ELECTIONS
250010
242,031
243,333
243333
224.685
050
CLERK
369046
364710
386.975
300975
386361
058
COUNWADMNISTRAMR
299873
297020
307,M6
315921
330,914
090
CO0MOSICNERS
388.560
392941
409703
409703
425,958
081
BOMDOFEOUKL'NTICN
4,125
4645
7'360
7.360
7358
062
CML SERNCE COMABBION
BEE
1731
2,057
2,D57
2,078
063
P NINGCCAMSBION
23.755
23200
33,824
33.824
38024
067
BOFETYPND SECURITY
142.042
IW.844
165551
165,551
155266
068
CCAMJNIIYSERNCES
146,397
146350
146350
14535D
1IIp00
M
OISTRICTIXIURT
027234
668954
7 P3i917
703817
738.506
110
JUWNILESERNCES
044451
8]7,339
695009
885909
936,18]
150
PROSECUTINGAIICRNEY
031385
856,301
698,103
888,103
921 M]
151
CORONER
32409
31,017
32,850
32050
32.850
180
SHERIFF
5,095449
5,143,052
5325.851
60]5]58
5464,911
240
SUPERIOR COURT
284461
299,569
258,978
310000
288,882
250
MEASURER
344515
353,572
361,0]8
301070
397$0]
SUBTOTAL. OEPMTOENT$',
10,7MA82
10,975M9
11479,5118
11,tiS2,9921
11M1320
M
NON BEPORTBENTK
2676566
2.]]2629
2929,614
8010033
3.091147
261
OPEMTINGTRPNSFERB
0
0
0
0
281
Ob Tnns- 10- Substan eAhuse
46.970
47500
47,500
4],500
40,000
261
Cb TRns -50 -Coop EN¢neion
1]1.900
171900
1]1.800
1]1,900
1]9500
261
Q1Tmns- 70- CounVCSP- Improw,
325.OW
30,891
100000
400,097
IW,000
201
Oq T2ns -88 -Pawls ORecheaton
342,397
305.]39
367,300
361300
376000
201
OF Taint- 16"eaIN
585,200
598$00
5%200
506.200
W Xat
261
WTnm- 163Mimal Sew
106097
106000
0
0
0
261
OF Tnn¢- 184- WaErOUaI LOna List
46.800
45.697
45000
0
261
TTnn 185- N4trQUa)4y
812W
51)97
24300
24,200
74,500
261
OFTmn¢- 2WCommunlfyOewbp.
411,100
411.497
411400
411400
421,4(4
261
Cp Tn ne- 201- RlaRb4nagamant
0
35,970
35000
0
261
OTHER OPERATINGTRPNSFERS
09354
56,534
50,354
136354
5],097
FM-
_ t 15,N1402 6.418.432 16AUMS 17.063,779 18813,668
���
meant mange "in reNOm year 2A% R.3% 2.8 °% 65 -A -1550
Beginning Ca¢b an0 Fwelmens 2,324,208 2880092 2502,058 2.508093 3684408
Rerenues 16.325386 15531,423 15900,271 16980,137 15266(A
Eapers iWre¢ 15651502 16018432 16,484,866 17.333179 16813,566
EM'mg Cash 61mes0nenk 2.988.092 2501,083 1837.863 2.428.451 2,150,934
ac)usbnann 2010
prpmer lest at 246973 25649 252204
sa), Ending Cash B liniments 2966,972 2,50.093 2104,836 2084403 2,408,137
Required 10% of Ep. to Reiterate 1566.150 1,971343 1,846487 1]06.378 1,681357
Revenue stabilization same 100.097 IW,WO 140000 4400DD 440,000
ResarBd krone 5me sensate 4940W 100.0W
Unresered Fund Balance 827,842 701350 398349 538.030 25],]01
14 of 17
ATTACHMENT
JEFFERSON COUNTYOTHER FUNDS -Final BuJBat 2010
DS,filinr 9 20 10
15 of 17
VM
2M3
201fos,
014
NOR,
W14 .
1AROR
157 FBI
76AOO
124689
1097M
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7.20)
10.190
124N
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li
film
lWoOOK)PERAVE EXT, PROMPROM
Molt"
315.792
"on
241.95,
MAO
FBI
loom
Wal
28128
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65,100
10.129
li�w�w�W
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4m
4AM
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350 ON
omen
URI
mono
wjm
13.741
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150000
150400
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150.000
MAN
125DJUMBELNOTTS.
282M
282400
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al ON
nomi$
41
135,DEFFERSON moUNITY MUG INS
1640
574M
61.102,
low
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INKSHERIFF DRUM
low
Inn
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infin
INLSW LISROMY
10100
loom
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SAO
24;18
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FFNRUNBUXS DEFENSE FUNDING
35XD
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4SA37
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45,437
LOGO
25.150
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19,179
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11 ONO
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11.7n
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100
772M
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WAIIER MAMGEMEW
4,715
106"
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6171
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3,714
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2
COUNTY OF JEFFERSON
State of Washington
Adopting the 2014 Budget for the General Fund }
and Other Funds, and the 2014 Jefferson County } RESOLUTION NO.
Road Construction Program and 2014 County }
Capital Improvement Program }
WHEREAS, on July 22, 2013, the Board of County Commissioners adopted
Resolution No. 36 -13 setting Objectives and Procedures for the 2014 County Budget; and
WHEREAS, Jefferson County's Elected Officials and Department Directors,
working with the County Administrator, have prepared revenue and expenditure plans for 2014
in conformance with Resolution No. 36 -13; and
WHEREAS, the County Administrator, Elected Officials and Department Heads
have considered the Working Capital Reserve Requirements for all County Funds in preparing
their budgets; and
WHEREAS, on November 18, 2013, the Board of County Commissioners
conducted a public hearing on setting the 2013 Ad Valorem Tax Levies for Jefferson County
levy in 2013 to be collected in 2014, and subsequently adopted Resolution No. 54 -13 for the
General Fund levy, Resolution No. 55 -13 for the County Road levy, Resolution No. 56 -13 for
the Road Diversion Levy and Resolution No. 57 -13 for the Conservation Futures levy; and
WHEREAS, on December 2, 2013, the Board of County Commissioners
conducted a public hearing on the Recommended 2014 Jefferson County Budget, at which
hearing citizens were given an opportunity to provide input on any part of the proposed budget;
and
WHEREAS, the County Administrator has submitted a "Message for the Final
2014 Jefferson County Budget" that provides additional information about the Final 2014
Budget; and
WHEREAS, the 2014 Jefferson County Budget as herein adopted complies with
state law, including Chapter 36.40 of the Revised Code of Washington;
NOW, THEREFORE, BE IT RESOLVED, by the Board of County
Commissioners, Jefferson County, Washington, that the 2014 Jefferson County Road
Construction Program and the County Capital Improvement Program for 2014 are hereby
adopted as part of this budget document; and,
BE IT FURTHER RESOLVED, that the 2014 Final Budget Detail as posted by the
Jefferson County Auditor on December 9, 2013 is hereby accepted; and,
BE IT FURTHER RESOLVED, that the following attached budget and staffing
schedule (Exhibits I, II and III) are hereby adopted as the 2014 BUDGET for Jefferson County,
including the General Fund and all other County Funds; with BUDGETS being adopted at the
DEPARTMENT LEVEL for the General Fund and at the FUND LEVEL for all other funds, with
the exception that any revisions that would move funds into salary or benefit line items from
non - salary or non- benefit line items, or revisions that effect the number of authorized employee
positions, salary, hours, or other conditions of employment must be approved by the Board of
County Commissioners.
APPROVED AND ADOPTED this day of December, 2013.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
John Austin, Chairman
Phil Johnson, Member
ATTEST:
David Sullivan, Member
Carolyn Avery,
Deputy Clerk of the Board
JEFFERSON COUNTY GENERAL FUND - Final 2014 Budget
December 9, 2013
Exhibit I
Page 1 of 2
Percent change from previous year 7.1% -4.9% '2;4% 9.4% -4.1%
2011
2012
2013
3013
.a
,
GENERAL FUND
Actual
Actual
Budget
projected
ARS i
REVENUE TYPE
Revenue
Revenues
Revenues
`Revenues
311
Property Tax
6,953,374
7,031,584
7,185900
7,175,799
311
Property Tax -levy shift from roads
219,550
0
311
Diverted Road Taxes
723,021
721,568:
720,000
_719,715
'.' 720,pf1 ,
311
Sale of Tax Title Property
820
0
`. 0
,-
312
Private Harvest Tax
294,865
283,594
230,000
317,269
312
Private Harvest Tax (div)
40,700
41,380
25,500
32,000
9 �:
313
Sales Tax
1,968,790
2,047,153
2,020,160
2,351,788-
# ,
313
Sales Tax -LOST
265,384
261,378
263.000
287671
313
Sales Tax - Special Purpose
381,309
621,440
620,300
709808'aµ
,
317
Leasehold Excise Tax
59,689
58,148
56,000
61,981
a
317
Trees Collection Fees
26,798
35,036
27,000
39,357
,
t
319
Interest& Penalties
371,250
364,593
275,400
1 342,122
TOTAL TAXES
11,305,550
11,465,874
1.1,423,260.
12,037,510
332
Fed Entitlements -PILT
516,288
641,300
447,000
1,283,164
335
PUD Priv. Tax
16,788
31,380
- 40,300:
32,775
m;
}-
336
Crim Just Hi Crime /DUI /Asst
324,314
332,264
333,540
359,678
336
Liquor Excise Tax
39,237
31,873
40,170
0
336
Liquor Profit
66,788
95,724
68,000
84,852
,
349
InterfundServ.- CostAlloc.
362,820
271,071
297,950
310122,
361
Investment Income
106,558
41,863
210,000
.38391
341
Treasurer's Investment Fees (361,362)
4,736
4,323
25,400
3 551
360
Miscellaneous Revenue
38,574
74,722
45,500
'. 44,747
)
395
Timber Sales D.N.R.
555,213
222,727
263,160
104,566
'
395
Sale of Surplus Real Property
0
0
0
0
390
Other Non - Revenues (extraordinary)
128,000
0
1 0
TOTAL OTHER TREAS. REVENUE
2,159,316
1,747,247
'1,771,020
- 2,261,846.`.
TOTAL TREASURER'S REVENUE
13,464,866
13,213,121
13,194,280
14,299,356
,-
pfi
010 Assessor
1,787
3,347
..267,458
249,057
020 Auditor
245,068
254,786
252,398
268,764
¢ ,
021 Elections
171,886
81,748
130,340
120,793
050 Clerk
205,682
215,128
196,252
216;576
060 Commissioners
8,268
13,055
8,050
9,725
067 Safety & Security
52,467
72,466
- 72,600
68,077
068 Com m unity Services
6,125
1,091
6,400
4437
080 District Court
682,928
627,349
617,188
620092.
110 Juvenile Services
258,997
193,697
304,680
298,312
150 Prosecuting Attorney
255,166
196,620
177,207
: 175,651
151 Coroner
14,080
6,380
9,280
11,032
180 Sheriff
948,735
649,635
- 660,138
1643,265
, `-
240 Superior Court
6,439
3,000
4,000
4,000
270 Non Departmental
2,892
- 0
0
TOTAL DEPARTMENTAL REVENUES
2,860,520
2,318,302
2,705,991
2,689,781
261 ITransfer in
0
0
T074LALLi2EY8NJffS<
16,325,386
15,531,423
15;900,271
' 16,989,137
Percent change from previous year 7.1% -4.9% '2;4% 9.4% -4.1%
Paae 2 of 2
i
revious
Revenues 16,325,386 15,531,423 15,900,271 16,989,137 16,286,094
Expenditures 15,661,502 16,018,432 16,464,866 17,063,779 16,813,568
Ending Cash & Investments 2,988,092 2,501,083 1,937,863 2,428,451 2,156,934
adjustments 2,010
carryover (est. at 1.5 %) 246,973 255,957 252,204
Required 10% ofExp.toReserves
1,566,150
2011
2012
2013
2013
100,000
140,000 440,000 440,000
GENERAL FUND
Actual
Actual
Budget
Projectedy
827,942
Dept.
EXPENDITURES
Expenditure
Expenditure
Expenditure
Expenditure
010
ASSESSOR
635,429
661,537
1,016,778
1,000000
020
AUDITOR
460,829
456,158
474,403
474,403
021
ELECTIONS
258,010
242,031
243,333
243,333
050
CLERK
369,046
364,710
386,975
386,975
X
a
059
COUNTY ADMINISTRATOR
298,673
297,020
307,048.
315,921
'VIN �1"+}'.
060
COMMISSIONERS
389,560
392,941
409,703
409,703
TY¢
061
BOARD OF EQUALIZATION
4,125
4,645
7,360
7,360
;a�.Fej..
062
CIVIL SERVICE COMMISSION
658
1,731
2,057
2,057
063
PLANNING COMMISSION
23,755
23,268
33,824'
33,824
AWS
067
SAFETYAND SECURITY
142,042
160,644
165,551
165,551N
068
COMMUNITY SERVICES
146,350
146,350
146,350
146,350
080
DISTRICTCOURT
627,234
663,954
703,917
703,917
110
JUVENILE SERVICES
844,451
877,339
895,809
895,809
111&'
150
PROSECUTING ATTORNEY
831,386
856,301
898,103
898,103
151
CORONER
32,409
31,017
32,850
32,850
x
180
SHERIFF
5,065,449
5,143,052
5,325,851
:5,475758
240
SUPERIOR COURT
294,461
299,569
269,608
310000
t --
250
ITREASURER
344,515
1 353,572
361,078
361,078
SUBTOTAL DEPARTMENTS:
10,768,382
10,975,839
11,679,598
11,862,992
270
NON - DEPARTMENTAL
2,676,566
2,772,629
. 2,929,814
3,010,933
s 097, t4T
261
OPERATING TRANSFERS
0
0
0
261
Op Trans - 10- Substance Abuse
46,600
47,500
47,500
47,500
r Y
'�
261
Op Trans -50 -Coop. Extension
171,900
171,900
171,900
171,900
261
Op Trans -70- County Cap. Improve.
325,000
395,891
100,000
400,000
�k
261
Op Trans- 99- Parks & Recreation
342,300
385,739
367,300
367,300
"
261
Op Trans -160- Health
595,200
596,200
596,200
596,200
261
Op Trans- 163 - Animal Sery
108,000
108,000
0
0
261
Op Trans- 164 -Water Qual: Cons Dist
45,600
45,600
45,600
'#P'
261
Op Trans- 165-Water Quality
81,200
51,200
24,200
24200
261
Op Trans- 200-Comm unity Develop.
411,400
411,400
411,400
411,400
261
Op Trans- 261 -Risk Management
0
35,000
35000
261
OTHER OPERATING TRANSFERS
89,354
56,534
.56,354
136 354
i
revious
Revenues 16,325,386 15,531,423 15,900,271 16,989,137 16,286,094
Expenditures 15,661,502 16,018,432 16,464,866 17,063,779 16,813,568
Ending Cash & Investments 2,988,092 2,501,083 1,937,863 2,428,451 2,156,934
adjustments 2,010
carryover (est. at 1.5 %) 246,973 255,957 252,204
Required 10% ofExp.toReserves
1,566,150
1,601,843
1,646,487 1,706,378 1,681,357
Revenue stabilization reserve
100,000
100,000
140,000 440,000 440,000
Reserved forone time expenses
494,000
100,000
Unreserved Fund Balance
827,942
701,250
398,349 538,030 287,781
JEFFERSON COUNTY OTHER FUNDS - Final Budget 2014 EXHIBIT II
Decrnber9, 2013
2013
2013
2014 est.
2014
2094 -'
2014 est
Revenue
Expend
Beg. Sal.
Revenue
Expend
End. Bat.
OTHER FUNDS
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET"
BUDGET
105- AUDITOR'S O &M
67,532
145,706
157,991
76,480
124,689
109,782
106 - COURTHOUSE FACILITATOR
7,200
10,190
12,466
4,200
10,514
6,152
107 - BOATING SAFETY PROGRAM
165,500
165,274
10,000
52,500
34,773
27,727
108 - COOPERATIVE EXT. PROGRAMS
300,966
315,792
90,058
281,951
281,650
90,359
113 -4 -H AFTER SCHOOL
10,000
65,371
28,128
47,100
65,100
10,128
114 - ECONOMIC DEVELOPMENT
25,000
4,688
-
4,688
119 - JEFFCOM CAPITAL FUND (new 2011)
350,000
350,000
13,741
385,000
385,000
13,741
120 -CRIME VICTIMS SERVICES
75,969
72,530
64,014
72,864
74,615
62,263
123-JEFF CO GRANT MANAGEMENT FUND
150,000
150,000
64,898
150,000
150,000
64,898
125- HOTEL -MOTEL
282,000
282,400
453,306
291,500
296,213
448,593
126 -H &HS SITE ABATEMENT
5,000
15,350
27,350
-
18,350
9,000
127 - PUBLIC HEALTH
3,641,840
3,939,406
814,180
3,741,323
3,959,982
595,521
128 -WATER QUALITY FUND
720,328
805,999
208,949
711,027
738,092
181,884
129 - ANIMAL SERVICES
5,500
22,789
18,000
-
14,849
3,151
130 - MENTAL HEALTH
46,450
44,250
7,563
47,650
44,250
10,963
131 - CHEMICAL DEPEND /MENTAL HEALTH
352,734
349,262
98,103
397,461
450,564
45,000
135-JEFFERSON COUNTY DRUG FUND
15,400
57,400
61,003
15,400
19,700
56,703
136-SHERIFF DRUG INVESTIGATION
3,000
15,203
3,000
12,203
140 -LAW LIBRARY
10,100
10,000
18,797
6,500
16,000
9,297
141 -TRIAL COURT IMPROVEMENT
25,000
24,218
60,354
25,000
19,410
65,944
142 - PUBLIC DEFENSE FUNDING
35,000
35,000
45,437
35,000
35,000
45,437
143 - COMMUNITY DEVELOPMENT
1,586,940
1,527,159
418,731
1,780,460
1,666,726
532,465
147 - FEDERAL FOREST TITLE III
19,000
19,000
72,689
19,000
56,000
35,689
148-JEFF CO AFFORDABLE HOUSING
196,000
196,000
143,677
226,000
203,400
166,277
150- TREASURER'S O &M
25,150
36,263
-
46,014
46,014
-
151 -REET TECHNOLOGY FUND
28,250
2,000
2,000
-
155- VETERANS RELIEF
56,800
59,950
25,360
58,000
59,950
23,410
160 -WATER POLLUTION CNTRL LOAN FUND
5,540
11,994
89,178
5,540
11,995
82,723
174 -PARKS AND RECREATION
724,819
726,944
143,098
674,368
691,862
125,604
175 - COUNTY PARKS IMPROVEMENT FUND
52,400
84,547
32,789
46,000
47,790
30,999
177-SPECIAL PROJECTS FUND
11,758
79,434
79,516
-
-
79,516
178 -POST HARVEST TIMBER MGMT RESV
-
3,939
9,763
-
3,962
5,801
180 - COUNTY ROADS
12,350,976
13,435,532
3,842,713
11,347,111
12,336,732
2,853,092
181- EMERGENCY ROAD RESERVE
100
-
77,385
150
-
77,535
183 - FACILITIES MANAGEMENT
1,009,392
1,078,564
298,406
1,007,204
1,102,907
202,703
185- FLOOD /STORM WATER MANAGEMENT
4,715
10,635
4,464
6,171
186 - BRINNON FLOOD CONTROL SUB -ZONE
3,714
10,458
3,464
6,994
187- OUILCENE FLOOD CONTROL SUB -ZONE
21,439
145,558
11,462
134,096
301 - CONSTRUCTION & RENOVATION
453,964
769,000
495,000
400,000
605,000
290,000
302 - COUNTY CAPITAL IMPROVEMENT
540,000
729,918
924,944
635,000
1,032,678
527,266
304 -H.J. CARROLL PARK
10,553
9,120
9,120
-
306- PUBLIC INFRASTRUCTURE
321,400
1,030,000
772,996
341,400
750,000
364,396
308 -CONSERVATION FUTURES TAX
223,420
54,403
689,863
228,400
901,763
16,500
401SOLIDWASTE
2,240,607
2,522,336
670,337
2,695,255
2710,012
655,580
402-SOLID WASTE POST CLOSURE
100
6,000
77,979
100
6,000
72,079
403SOLIDWASTE EQUIPMENT RESERVE
B00
203,163
540,255
800
-
541,055
404 -YARD WASTE EDUCATION FUND
5,066
6,000
6,367
5,436
6,000
5,803
405 -TRI -AREA SEWER FUND
2711,800
3,023,119
896,253
162,000
480,657
577,596
501 - EQUIPMENT RENTAL & REVOLVING
1,740,000
2431,452
3,072,201
1,744,000
2,777,826
2,038,375
502 -RISK MANAGEMENT RESERVE
135,000
100,000
220,688
150,000
150,000
220,688
503 -JC UNEMPLOYMENT RESERVE
124,000
213,000
420,000
500
420,500
-
504- INDUSTRIAL INSURANCE RESERVE
-
28,000
15,000
-
15,000
-
505- EMPLOYEE BENEFIT RESERVE
123,500
162,625
242,000
633,500
299,325
576,175
506 - INFORMATION SERVICES
1,611,125
1.585,023
963,284
1,588,353
1,796,231
755,406
TOTAL OTHER FUNDS BUDGETS
1 32,536,176
37,080,9731
17,692,472
30,135,547
34,950,591
12,877,428
001 - GENERAL FUND
15,900,271
16464,866
2,684,408
16,286,094
16,813,568
2,156,934
TOTAL ALL FUNDS
1 48,436,447
53,545,839
20,376,880
1 46,421,641
51,764,159
15,034,362
JEFFERSON COUNTY STAFFING SCHEDULE EXHIBIT III
(Full Time Equivalents - FTE'S) 9- Dec -13
Budget
I Budget
Budget
Budget
IDepartment 2011
2012
2013
- 2014
Assessor
9.56
9.37
9.37
9.37
Auditor
6.31
6.31
6.44
7.19
Elections
2.10
2.07
2.07
2.07
Clerk
6.41
5.82
5.82
5.82
Cou nty Ad mi n i stra tor
2.94
2.91
2.91`-
3.01
Commissioners
5.19
5.15
5.15 ;'
5.15
Board of Equalization
0.22
0.22
0.22
0.22
Planning Commission
0.00
0.00
0.00;-
0.00
Safety & Security
3.00
2.47
2.47 '
2.47
District Court
8.39
8.89
8.89
.9.02
Juvenile Services
7.52
7.52
7.60
7.20
Prosecuting Attorney
10.32
10.62
10.62
10.62
Sheriff
49.51
49.08
5131
50.60
Superior Court
2.03
2.01
2.01
2.21.
Treasurer
4.39
4.38
4.38
'4.39
Total General Fund
117.89
116.82
119.26
''119.33
Auditor's 0 &M
0.56
0.56
094
'056
Courthouse Facilitator
0.18
018
0.18
0.18
Boating Safety
0.15
0.15
0.15
0.15
Cooperative Extension
2.63
2.92
3.24
3.09
4H After School (Yippee)
1.26
1.34
1.29
1.34
Crime Victims
1.00
1.00
1.00
1.00
E- 911JeffCom
16.36
14.86
Public Health
34.13
33.03
34.93
33.08
Water Quality
5.24
5.48
5.76
6.08
AnimeI Services
2.06
1.06
Trial Court Improvement
0.35
0.22
0.22
0.22
Community Development
17.30
14.80
10.85
12.62
Treasurer's O & M
0.29
0.29
0.29
0.29
Parks & Recreation
5.27
7.93
7.74
6.74
County Parks Improvement
0.24
0.07
0.07 -:
- 0.12
Special Projects
1.05
1.18
0.85'
Post Harvest Timber
0.00
0.01
0.01.
0.01
County Roads
49.69
45.97
48.90
48.24
Facilities Management
6.76
6.75
6.70
..7.84
Flood /Stormwater Mgmt.
0.01
0.01
0.01
- `- 0.01
Brinnon Flood Control
0.01
0.01
0.01
0.01
Quilcene Flood Control
0.02
0.01
0.01
0.01
Construction & Renovation
0.49
0.22
0.28
0.22
H1 Carroll Park
0.06
0.06
0.06: -.-
0.06
Solid Waste
9.22
9.26
9.27:=
9.24
Tri Area Sewer
1.25
1.32
2.38
1.22
ER & R
6.57
6.65
6.65
6.65
Information Services
7.37
7.37
8.37
8.42
Total Other Funds
169.52
162.71
150.16
147.40
Total All Funds
287.41
279.53
269.42
266.73
STATE OF WASHINGTON
County of Jefferson
In the Matter of Establishing New }
Salaries for the Elected Offices of } RESOLUTION NO
Jefferson County }
WHEREAS, the Board of Commissioners last updated the salary matrix used for
the elected positions of Jefferson County by passage of Resolution No. 76 -12; and
WHEREAS, after review by the County Administrator and the Board of
Commissioners it has been determined that an adjustment is necessary in order that these
positions be treated with the same consistency and parity as other employees.
NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners
that the annual salaries of the Assessor, Auditor, Clerk, Treasurer and Sheriff of the County shall
be set as follows:
Elected Official
Monthly
Annual
Assessor
$5,998.37
$71,980.44
Auditor
$5,998.37
$71,980.44
Clerk
$5,998.37
$71,980.44
Treasurer
$5,998.37
$71,980.44
Sheriff
$7,084.58
$85,014.96
BE IT FURTHER RESOLVED, that this resolution repeals and replaces
Resolution No. 76 -12 and all prior salary matrices for the Elected Official positions listed above;
and
BE IT FURTHER RESOLVED, that the salary for the County Commissioners
from Districts 1, 2 and 3 shall continue to be regulated by the salary matrix adopted by
Resolution No. 111 -07; and
BE IT FURTHER RESOLVED, that the salaries listed above shall become
effective January 1, 2014 and are the maximum amount approved for the identified Elected
Official for the entire length of their term of office; and
Resolution: Establishing New Salaries for the Elected Offices of Jefferson County
BE IT FINALLY RESOLVED, that the Board of County Commissioners reserve
the right to make adjustments to these salaries (excluding the Commissioner salaries) during the
budget year as they feel is justified and necessary.
SEAL:
ATTEST:
APPROVED AND ADOPTED this day of 2013.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
John Austin, Chairman
David Sullivan, Member
Carolyn Avery
Deputy Clerk of the Board Phil Johnson, Member
STATE OF WASHINGTON
County of Jefferson
In the Matter of Establishing }
the Prosecuting Attorney's } RESOLUTION NO.
Salary for 2014 }
WHEREAS, the State of Washington shall contribute an amount equal to one -half
the salary of a superior court judge towards the salary of the elected prosecuting attorney. Upon
receipt of the state contribution, a county shall continue to contribute towards the salary of the
elected prosecuting attorney in an amount that equals or exceeds that contributed by the county
in 2008 in accordance with RCW 36.17.020; and
WHEREAS, on July 22, 2013, the County Commissioners adopted Resolution No.
36 -13 in the matter of establishing objectives and procedures for the 2014 County Budget,
including a goal to establish a 1.25% general wage adjustment for elected officials, similar to
that of county employees in the adopted UFCW collective bargaining agreement.
WHEREAS, the Washington State Treasurer requires documentation of the salary
established as a basis for payment of the State's share of the Jefferson County Prosecuting
Attorney's salary.
NOW THEREFORE BE IT RESOLVED, that the salary for the Jefferson County
Prosecuting Attorney for the calendar year 2014 is $128,506.58, effective January 1, 2014.
APPROVED AND SIGNED this
day of
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
John Austin, Chairman
David Sullivan, Member
ATTEST:
Carolyn Avery Phil Johnson, Member
Deputy Clerk of the Board
2013.
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting a Salary Schedule for
the FLSA and Union Exempt Management and
Professional Employees for 2014 RESOLUTION NO
WHEREAS, the Board of Commissioners set the salaries of the FLSA exempt
management and professional positions of Jefferson County by passage of Resolution No. 78 -12
which provides a uniform system for equitable compensation; and
WHEREAS, after review by the County Administrator and the Board of
Commissioners it has been determined that an increase of 1.25% is needed on the salary schedule
adopted with Resolution 78 -12 in order to keep the salaries for these positions at a rate that will
allow the County to retain and recruit employees for these positions.
WHEREAS, on July 22, 2013, the County Commissioners adopted Resolution No
36 -13 in the matter of establishing objectives and procedures for the 2014 County Budget,
including a goal to establish a 1.25% general wage adjustment for non -union employees, similar
to'that of County employees in the adopted UFCW collective bargaining agreement
NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners
that the annual salaries of the FLSA and Union exempt management and professional employees
of the County shall be set at the rates established in the revised Exempt Wage Matrix as shown in
ATTACHMENT A.
2014.
BE IT FURTHER RESOLVED, that the adjustments will be effective January 1,
BE IT FIIVALLYRESOLVED, that the Board of County Commissioners reserve
the right to make adjustments to this matrix during the budget year as they feel are justified and
necessary.
APPROVED AND ADOPTED this day of
SEAL:
ATTEST:
Carolyn Avery
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
John Austin, Chairman
Phil Johnson, Member
David Sullivan, Member
2013.
ATTACHMENT'A'
EXEMPT WAGE TABLE 2014
Increase 1
12 ronths
12 months
12 months
12 months
12 months
12 ronths
12 months
12 months
12 months
12 months
12 months
rom priory
1
2
3
4
5
6
7
6
9
10
11
1.25%
11
2,828.55
2,913.41
3,000.81
3,090.83
3,183.56
3,279.07
3,377.44
3,478.76
3,583.12
3,690.62
3,801.34
12
3,040.68
3,131.90
3,225.86
3,322.63
3,422.31
3,524.98
3,630.73
3,739.65
3,851.84
3.96740
4,086.42
13
3,268.73
3,366.80
3,467.80
3,571.83
3,678.99
3,789.36
3,903.04
4,020.13
4,140.74
4.264.96
4,392.91
14
3,513.89
3,619.31
3,727.89
3,839.72
3,954.92
4,073.56
4,195.77
4,321.64
4,451.29
4,584.83
4,722.38
15
3,777.44
3,890.76
4,007.48
4,127.71
4,251.54
4,379.08
4,510.46
4,645.77
4,785.14
4.928.70
5,076.56
16
4,06074
4,182.56
4,308.04
4,437.28
4,570.40
4,707.51
4,848.74
4,994.20
5,144.03
5,298.35
5,457.30
17
4,365.30
4,496.26
4,631.15
4,770.08
4,913.19
5,060,58
5,212.40
5,368.77
5,529.83
5,695.73
5,866.60
18
4,692.69
4,833.48
4,978.48
5,127.83
5,281.67
5,440.12
5,603.32
5,771.42
5,944.57
6,122.90
6,306.59
19
5,044.65
5,195.99
5,351.87
5,512.42
5,677.80
5,848.13
6,023.58
6,204.28
6,39041
6,582.12
6,779.59
20
5,423.00
5,585.69
5,753.26
5,925.86
6,103.63
6,286.74
6,475.35
6,669.61
6,869.69
7,075.79
7,288.06
21
5,829.72
6,004.61
6,184.75
6,370.29
6,561.40
6,758.25
6,960.99
7,169.82
7,384.92
7,606.46
7,834.66
22
6,266.95
6,454.96
6,648.61
6,848.07
7,053.51
7,265.11
7,483.07
7,707.56
7,938.78
8,176.95
8,422.26
23
6,736.97
6,939.08
7,147.25
7,361.67
7,582.52
7,810.00
8,044.30
8.285.63
8,534.20
8,790.22
9,053.93
24
7,242.24
7,459.51
7,683.29
7,913.79
8,151.21
8,395.74
8,647.61
8,907.04
9,174.25
9,449.48
9,732.97
HOURLY
EXEMPT
ESI
15.16
15.92
16.71
17.55
18.43
19.35
20.31
2092 .
21.55
22.20
22.86
ESII
15.61
16.39
17.21
18.08
18.98
19.93
20.92
21.55
22.20
22.86
23.55
EA
17.17
18.03
18.93
19.87
20.87
21.91
23.01
23.70
24.41
25.14
25.89
DCOB
18.89
19.83
20.82
21.86
22.96
24.10
25.31
26.07
26.85
27.66
28.49
STATE OF WASHINGTON
County of Jefferson
In the Matter of Updating the Working }
Capital Reserve Recommendation for } RESOLUTION NO.
Each County Fund }
WHEREAS, it is critical to the adequate financial management of County Funds to
clearly define the working capital reserves recommended for each County Fund at the end
of each fiscal year; and
WHEREAS, proper working capital reserves enhance the stability of County
programs and services from one year to the next, and are also intended to accommodate
temporary cash flow needs for uninterrupted operations during a budget year; and,
WHEREAS, Resolution No. 63 -11 approved in 2011 stipulated the reserves for all
County Funds, and,
WHEREAS, the specific recommendations for the type and level of reserve for each
County Fund have been reviewed and proposed by staff with appropriate revisions; and,
WHEREAS, the County Administrator is supportive of these reserve
recommendations;
NOW, THEREFORE BE IT RESOLVED, that the Board of County Commissioners
hereby repeals and replaces Resolution No. 63 -11 with this resolution, including the "List of
Reserve Recommendations —All Funds," attached hereto and incorporated herein; and,
BE IT FURTHER RESOLVED, that where both percentage and dollar reserve
recommendations are listed for a Fund, the larger of the two shall be the recommended
reserve; and,
BE IT FURTHER RESOLVED, that the reserve for each Fund is intended to be
measured at, and should be met at, the end of each fiscal year, allowing reserves to be
used for temporary cash flow during the budget year; and,
BE IT FURTHER RESOLVED, that the Board of Commissioners hereby directs the
Department Heads and Elected officials to consider the reserve recommendations as they
prepare their budgets during the annual budget preparation process and the preparation of
supplemental budget requests; and,
BE IT FURTHER RESOLVED, that the Board of Commissioners hereby directs the
County Administrator to consider the working capital reserves when preparing a balanced
budget proposal for the Board of Commissioners during the annual budget preparation
process and the preparation of supplemental budget requests.
APPROVED this _ day of December, 2013.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
John Austin, Chair
Phil Johnson, Member
ATTEST:
David Sullivan, Member
Carolyn Avery
Deputy Clerk of the Board
JEFFERSON COUNTY- List of Reserve Recommendations -All Funds
12r9/2013
Fund
Minimum
reserve
Description
001 - GENERAL FUND
10 %
10% of Total Spending
105 - AUDITOR'S O &M
10%
10% of Total Spending, excluding capital
106 - COURTHOUSE FACILITATOR
N/A
None Required
107 - BOATING SAFETY PROGRAM
10%
10,000
10% of Total Spending, or $10,000 whichever is larger, excluding capital
108 - COOPERATIVE EXT.. PROGRAMS
10%
32,000
10% of Total Spending, or $32,000, whichever is larger
1134-H AFTER SCHOOL
10 %I
10,000
10% of Total Spending, or$10,000, whichever is larger
114 - ECONOMIC DEVELOPMENT
N /AI
None Required
119JEFFOOM CAPITAL FUND (new 2011)
5 %{
5% of Debt Service 6pense
120 -CRIME VICTIMS SERVICES
10%j
10% of Total Spending
122 -E -911 TELEPHONE(JEFFCOM)
10 %1
10% of Total Spending, excluding capital
123 -JEFF CO GRANT MANAGEMENT FUND
10%
34,000
10% of Total Spending, or $34,001). whichever is larger
125 - HOTEL -MOTEL
25%
25% of Total Spending
126 -H &HS SITE ABATEMENT
N/A
None Required
127 - PUBLIC HEALTH
N/A
253,981
Minimum recommended reserve is 253,981
128 -WATER QUALITY
10%
171,000
10% of Total Spending, or $171,000, whichever is larger
129- ANIMAL SERVICES
NIA
None Required
130 - MENTAL HEALTH
NIA
Pass Through Fund only
131 - CHEMICAL DEPEND /MENTAL HEALTH
10%
i10% of Total Revenues
135 - JEFFERSON COUNTY DRUG FUND
10 %
10% of Total Spending
136 - SHERIFF DRUG INVESTIGATION
j 10%
10% of Total Spending
140 -LAW LIBRARY
10%
10% of Total Spending, Excluding Capital
141 -TRIAL COURT IMPROVEMENT
10%
10% of Total Spending
142 - PUBLIC DEFENSE FUNDING
N/A
None Required
143 - COMMUNITY DEVELOPMENT
10%
153,000
10%of Total Spending, 0r$153,000,whicheveris larger
147 - FEDERAL FOREST TITLE III
N/A
None Required
148 -JEFF CO AFFORDABLE HOUSING
110%
10 %of Total Spending
150 - TREASURER'S O &M
NIA
None Required (RCW84.56020(08)
151 -REET TECHNOLOGY FUND
NIA
None Required
155 - VETERANS RELIEF
10%
10% of Total Spending
160 -WATER POLLUTION CNTRL LOAN FUND
109/6
67,000
10% of Total Spending, or$67,000,whichever is larger
174 -PARKS AND RECREATION
10 %:
64,000
10% of Total Spending, or$64,000, whichever is larger
175 - COUNTY PARKS IMPROVEMENT FUND
N/A.
Capital projects only Fund requires no working capital
177-SPECIAL PROJECTS FUND
10 %1
25,000
10% of Total Spending, or$25,000, whichever is larger
178 -POST HARVEST TIMBER MGMT RESV
N/Al
Special Projects only, Based on prefunding expenses
180 - COUNTY ROADS
25%
25% of Operating 6penses, excluding capital
181 - EMERGENCY ROAD RESERVE
N/A
Emergency Projects only, based on prefunding
183 - FACILITIES MANAGEMENT
10 %�
66,000
10% of Total Spending, or$66,000, whicheveris larger
185 - FLOOD /STORM WATER MANAGEMENT
N/A
Capital projects only Fund requires no working capital
186 - BRINNON FLOOD CONTROL SUB -ZONE
N/A
Capital projects only Fund requires no working capital
187- QUILCENE FLOOD CONTROL SUB-ZONE
N/A
Capital projects only Fund requires no working capital
301 - CONSTRUCTION & RENOVATION
N/A
10% of Total Spending, excluding capital
302 - COUNTY CAPITAL IMPROVEMENT
50%
50% of Annual Debt Service expense
304 -H.J. CARROLL PARK
N/A
Capital projects only, Fund requires no working capital
306- PUBLIC INFRASTRUCTURE
Varied
Unpaid portion of approved grants
308 - CONSERVATION FUTURES TAX
10%
10 % of Total Spending, excluding capital
401 -SOLID WASTE
10%
10% of TOtal Spending
402 -SOLID WASTE POST CLOSURE
I NIA
Based on prefunding postalosure expenses
403 -SOLID WASTE EQUIPMENT RESERVE
NIA
Capital projects only; Fund requires no working capital
404-YARD WASTE EDUCATION FUND
NIA
Prefunded expenses
405 -TRI -AREA SEWER FUND
10%
10%of Total Spending, excluding capital
501 - EQUIPMENT RENTAL &REVOLVING
25%
25% of 12/31 Accumulated Depreciation for Equipment
502 -RISK MANAGEMENT RESERVE
NIA
216,000
10% of Total Spending, or$216,000, whichever is larger
503 -JC UNEMPLOYMENT RESERVE
N/A
None Required
504 - INDUSTRIAL INSURANCE RESERVE
NIA;
None Required
505 - EMPLOYEE BENEFIT RESERVE
NIA;
125,000
10% of Total Spending, or $125,000, whichever is larger
506 - INFORMATION SERVICES
25%
25% of 12/31 Accumulated Depreciation for Equipment
enwe Af0flee
�,pk�4$ON CO E820 Je � Bos 1220
4 4 Gil Port Towuaend, WA 98368
Q�kIN0�0$
TO: H00L OP CAWlY CO1Na16610nPtB
PROM: Philip Morley, Comfy Admivisvac�
DATE: Deuwber 9, 2013
SUB T: Resolution Updating the Working petal Reserves
The recommended woftlug capital reserves have been revlcwcd during the 2016 budget process and the
following clad Dom previous Resolution 63 -11 in the accompanying proposed Resolution:
Phom 13601386 -9100 Boa 13601388 -9382 pmotleyAcojefferaeaLwa.us
Resol"Non
6311
New
ol0lon
NN
Fund
Reason for Change
]G]- ADATING SAFELY FUND
uni
I e an 520,000 IT fond IN ones M1Om full L7701
ae510
11bECONOMIC
N/A
DEVELOPMENT
14areimlWNlnnre
Initial law bluel,
iL'GRANTMANAGEMENT
Ti3Ob
t0%
3f,Wl
s M1e e
FUND
un
nryogafmds. SwAK
m[br[as6flw.
127 PUBLIC HEALTH
53,981
WA
153,981
omv reamed, be m ilamm of
< x mgal
91,tlmzveng 10% Inom. In eddleon[aNU I
m m z8$9D avefl
229- AMADUSERVICES
2ALw
WA
lld.nil aea.emmlum! ad as win be Paid
ninny Put It D, wad Lld.111g 201S.
nw.eaminlmen
1N7- FEDERAL FORESTTmE In
N/A
d n will nut wW bb"ll.
The' lure, ,aftenedw Tees lO Programs in
bell,
fn SPECIAL PMPMEM FUND
As.Im
7s,000
„a er$x0.000 among minlmnmwelIn
$25.000. lath le a.mnmuPr ran. an..
SON CONSERVATION FUTURES
arFa RaUls 1, 10 %ofectit n, acluding
"Opt, 1
SD2 -RISK WNAGEMENT
WA
15l
N/A
21GQO
lla wainflawntl$216,0001daefJOIRSIP051
mormmeaaonbrarrcn[[wnry Imm�nee
mW25
V EMPLOYMENT
osW mgma.All reoenamnd
RESERVE( moon Sual,indath
E
mSnd
10%
This fund Ill bedosti In 2014 All fivainual and
RUERDVSTPWL
Suit
R6ERVEImeonam mne sml
epay
SU EMPLOYEE BENEFIT
WA
]]S.IXO
flESFRVE
O noel,xnlrn avnrunemplD�nwn
Phom 13601386 -9100 Boa 13601388 -9382 pmotleyAcojefferaeaLwa.us
FISCAL IMPACT'. Increases minimum recommended reserves by 8118,000 for au funds. This
resolution also mplaces the tam "requimd rescrve' fiom resolndon 63 -11 to "mcummanded reserve" as
toallowheserve wkusedforcashflowduring Nebudgayear. neAmcommendedieserveamounts
are mrgekd amoums that each Pond is recommended to maintain at fiscal year <nd each year.
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