HomeMy WebLinkAbout063 13In the Matter of
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ELI
the Prosecuting Attorney's
Salary for 2014
STATE OF WASHINGTON
County of Jefferson
RESOLUTION NO. 63 -13
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.
T-
APPROVED AND SIGNED this day of 2013.
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ATTEST:
Carolyn Avery
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
John ustin, Chairman
45o.- rt- -cO�'�
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.JEFFERSON COUNTY ADMINISTRATOR
1820 Jefferson Street • P.O. Box 1220 • Port Townsend, WA 98368
www.co.jefferson.wa.us
TO:
County Commissioners
FROM:
Philip Morley, County Administrat
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 follows the 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 $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 Final 2014 Budget can be viewed and downloaded on -line at
www.co.iefferson.wa.us. Table 1 below shows how the 2014 General Fund compares to
2013.
TABLE 1: GENERAL FUND
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
expenditures for the County's other 54 funds are aggregated and shown in Table 2. The
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2013
Original
Budget
2013
Projected
Yearend
2014 Budget
% Change
From 2013
Projected
General Fund Revenues
$15,900,271
$16,989,137
$16,286,094
-4.1%
General Fund Expenditures
$16,464,866
$17,063,779
$16,813,568
-1.5%
Estimated Ending Fund Balance
$2,184,836
$2,684,408
$2,409,137
-10.3%
Unencumbered Fund Balance
$398,349
$538,030
$287,781
- 46.5%
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
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
2013 Budget
2014 Budget
% Change
Revenues
$ 32,536,176
$ 30,135,547
-7.4%
Expenditures
$ 37,080,973
$ 34,950,591
-5.7%
Revenue Trends: Improving, But Losing 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 property tax collections means that the buying power
of the County's property tax 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 on -going 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, REET 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 REET historically exceeded the County's debt obligations, and was the
primary funding source for major repairs and capital maintenance of the County's buildings,
facilities and parks. Since 2008, REET 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
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.
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Budaet Strateav: A 5 -Year Plan to Constrain Expenditures
The 2014 Budget continues the County's strategy — implemented in 2009 in the face of the
Great Recession — to hold General Fund expenditures essentially flat, despite escalating
costs for existing services. 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 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 % per year.
Due in part to the improved 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
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 trial 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 FTE'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 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.
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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
annual budget cuts.
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 Budget
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 one staff from 35 to 40 hours for Guardian Ad Litem
program
Sheriff
- .71
Community Services 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 £t
-1.00
Reduction in County Recreation programs -1.7 FTE, Add .7 FTE to
Recreation
parks and field maintenance
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Reductions
FTE
Description
Change
Special Projects
- .85
Temporary RCM Manager position ended
Fund
available funding
Roads
- .66
Reduce .25 FTE Dev. Review Coordinator hours, reduction in .62
Development
FTE in Road Transportation division
Tri -Area Sewer
-1.16
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
Development
Development staff worked 32 hour week January through June.
Facilities
+1.14
Added 1 FTE Facilities Maintenance position to perform deferred
Management
maintenance work, or do work performed by outside contractors.
The cost of this position will be partially offset by a lowered
amount of professional services.
Grant - 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:
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
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Auditor 34,848 .87 FTE Administrative Clerk funded, a portion of
which was funded with savings from staffing
County 9,000 One time funding of clerk hire hours for 2014
Administrator
District Court 6,875 Bring a clerk position back to full -time.
Juvenile Services 15,600 Guardian Ad Litem (GAL) position increase from 35 to
40 hours, additional clerk hire hours for GAL program.
7,800 One time allocation for Proctor Home respite costs.
Sheriff (45,000) Community Services position in corrections not funded
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
Safety Et Security 5,800 Increase in General Fund contribution to 5atety U
Security for preventative maintenance of emergency
management equipment (1,800 one time funded)
Operating Transfers 23,200 Increase of transfers of 5,800 each to Community Dev,
Public Health, Parks £t Recreation, Cooperative
Extension (1,800 of is one -time funded)
Non - Departmental 76,150 $25,000 for legal services for trial in 2014; $51,150
additional user fees for JeffCom in 2014
OTHER FUNDS REVENUES:
OTHER FUNDS EXPENDITURES:
Community
108,000
Increase all employees to 40 hours in 2014. During the
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 li
(74,278)
Decrease in expenditures from lower staffing for
Recreation
recreation programs and reduced programs.
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01'0 75771 ^�5,.
Capital purchase of new County VOIP Phone system
- • _
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 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 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
Rec 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.
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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
Parks and Recreation program is facing a crisis. 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. Despite the
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 60/40 margin,
signaling growing voter skepticism of new tax measures. In September, citizens in Port
Ludlow and Kala 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
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 Rec 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 it is too
early 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,
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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
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 programs and projects or similar programs and projects
within available funding - see Attachment 4, titled "Special Purpose Sales
Tax/Public Safety Sales Tax: 2011 and 2012;" and
• Resolution No. 38 -10, setting how sales tax revenues shall be budgeted, and
setting aside sales tax exceeding the budgeted amount for use for future revenue
downturns, capital facilities projects, one -time operating costs and reduction of
property taxes.
• Each fund meets the minimum 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 expended for traffic law enforcement by the
Sheriff in 2014.
• Revenue: This 2014 Budget includes:
• the allowable 1% property tax revenue
• the allowable 1% property tax revenue
• the allowable 1 % property tax revenue
Fund
increase for the Road Fund
increase for the General Fund,
increase for the Conservation Futures
• the base sales tax of 1%
• the 0.1 % sales tax for Criminal Justice to the General Fund
• the 0.3% special purpose sales tax to the General Fund approved by the voters
in November, 2010 (Prop. 1)
• the 0.1% sales tax for Mental Health /Chemical Dependency
• the 0.1% sales tax for JeffCom 911
Under the 2014 Budget, Law & Justice is 59% of all General Fund expenditures
(excluding the Assessor's 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 $3,544,452
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 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 5
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
Jefferson County
Annual Principal & Interest Due
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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. 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 - Final 2014 Budget
December 9, 2013
Page 1 of 2
Percent change from previous year 7.1% -4.9% 2:4% 9.4% -4.1%
13 of 17
2011
2012
2013
:2013
-'
GENERAL FUND
Actual
Actual
Budget
projected
ARS
REVENUE TYPE
Revenue
Revenues
Revenues
Revenues
;.
,
311
Property Tax
6,953,374
7,031,584
.7,185,900
7,175799
%7
311
Property Tax -levy shift from roads
219,550
0°
311
Diverted Road Taxes
723,021
721,568
720,000
71$715
f,QW,
311
Sale ofTaxTitle Property
820
0
0
£ )0
312
Private Harvest Tax
294,865
283,594
230,000
3172693,t10jJ`
312
Private Harvest Tax (div)
40,700
41,380
25,500
32,000
313
Sales Tax
1,968,790
2,047,153
2,020,160
2,351788
313
Sales Tax -LOST
265,384
261,378
263,000
287,671
313
Sales Tax - Special Purpose
381,309
621,440
.620,300
709808,
317
Leasehold Excise Tax
59,689
58,148
56,000
'61981
317
Treas Collection Fees
26,798
35,035
27,000
39,357
?t:
319
Interest & Penalties
371,250
364,593
275,400.
342,122
TOTAL TAXES
11,305,550
11,465,874
11,423,260
12,037510
332
Fed Entitlements -PILT
516,288
641,300
447,000
1,283164
335
PUD Priv. Tax
16,788
31,380
..401300
32,775
�n
336
Crim Just Hi Crime/DUI/Asst
324,314
332,264
333,540
'359678
336
Liquor Excise Tax
39,237
31,873
40,170
0
r
336
Liquor Profit
66,788
95,724
68,000
84.852
349
Interfund Serv.- CostPoIOC.
362,820
271,071
297,950
310,122
, 0 0
361
Investment Income
106,558
41,863
210,000
38,391
341
Treasurer's Investment Fees (361,362)
4,736
4,323
25,400
3,561
360
Miscellaneous Revenue
38,574
74,722
.45,500
44747
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
10ther Non - Revenues (extraordinary)
128,000
0
1 0
TOTAL OTHER TREAS. REVENUE
2,159,316
1,747,247
1,771,020
x2,261,846
TOTAL TREASURER'S REVENUE
13,464,866
13,213,121
13,194,280
14,299,356
Dept#
010 Assessor
1,787
3,347
267,458
249057,x'04;20
020 Auditor
245,068
254,786
252,398
268764',,,°.'t5'i7.�
021 Elections
171,886
81,748
130,340
126793
050 Clerk
205,682
215,128
196,252
216,576
v.
060 Commissioners
8,268
13,055
8,050
9,725
„
067 Safety & Security
52,467
72,466
72,600
68,077
068 Comm unity Services
6,125
1,091
6,400
4,437
080 District Court
682,928
627,349
617,1.88620092
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
11032
s"'
180 Sheriff
948,735
649,635
660,138
643,265
,.Y.ir,741ii�.
240 Superior Court
6,439
3,000
4,000
4,000
r
270 Non Departmental
2,892
0
0
TOTAL DEPARTMENTAL REVENUES
2,860,520
2,318,302
2;705,991
2,689,7$1
't;`; - ?
261 Transfer in
.,;
[TO T,LALLRE.EIII: �
16,325,386
15,531,423
15,900,271
16,989,137
°tfi;,,,,
Percent change from previous year 7.1% -4.9% 2:4% 9.4% -4.1%
13 of 17
ATTACHMENT 1 - page 2.
Beginning Cash and Investments 2,324,208 2,988,092 2,502,458 2,503,093 2,684,408
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
Adj. Ending Cash & Investments 2,988,092 2,503,093 2,184,836 2,684,408 2,409,137
Required 10% of Exp. to Reserves 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 for one time expenses 494,000 100,000
Unreserved Fund Balance 827,942 701,250 398,349 538,030 287,781
14 of 17
2011
2012
2013 '-
2013
1
GENERAL FUND
Actual
Actual
Budget
Projected
Dept
EXPENDITURES
Expenditure
Expenditure
"Expenditure
Expenditure
£
010
ASSESSOR
635,429
661,537
1,015,778
.1,000000
--
020
AUDITOR
460,829
456,158
474,403
.474403
021
ELECTIONS
258,010
242,031
243,333
'243333
050
CLERK
369,046
364,710
386,975
'386975
059
COUNTYADMINISTRATOR
298,673
297,020
307,048
:315921'1%
060
COMMISSIONERS
389,560
392,941
409,703
409,703
061
BOARD OF EQUALIZATION
4,125
4,645
.7,360
7,360
062
CIVIL SERVICE COMMISSION
658
1,731
2,057
2,057
063
PLANNING COMMISSION
23,755
23,268
33,824
33824'
•�±
cre�.
067
SAFETYAND SECURITY
142,042
160,644
165,551
165551
068
COMMUNITY SERVICES
146,350
146,350
°146,350
146,350
'4+;,`
080
DISTRICTCOURT
627,234
663,954
'703,917.
703,917
110
JUVENILE SERVICES
844,451
877,339
`. 895,809
896,809
' .435,167'
150
PROSECUTINGATTORNEY
831,386
856,301
:898,103
898103.,._-V1,V7;,
151
CORONER
32,409
31,017
32,850
32,850
180
SHERIFF
5,065,449
5,143,052
3,325,851
5,475,758
240
SUPERIOR COURT
294,461
299,569
°`269,608
310000
250
TREASURER
344,515
353,572
361,078
381.078
SUBTOTAL DEPARTMENTS:
10,768,382
10,975,839
11,678,598
11,862,902
,4.. J 0, ,
270
NON- DEPARTMENTAL
2,676,566
2,772,629
2,929,814
3,010933?d'p97,1+}7_
261
OPERATING TRANSFERS
0
0
0
eo
261
Op Trans -10- Substance Abuse
46,600
47,500
47,500
47,500
261
Op Trans -50 -Coop. Extension
171,900
171,900
171,900
171900
261
Op Trans -70- County Cap. Improve.
325,000
395,891
100,000
400,000
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
£ r
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„
s s`
261
Op Tra ns- 165 -Water Qu al ity
81,200
51,200
'24,200
'24200
261
Op Trans- 200-CommunityDevelop.
411,400
411,400
411,400
411400r
261
Op Trans- 261 -Risk Management
0
35,000.
35. 0
261
OTHER OPERATING TRANSFERS
89,354
56,534
56,354
136354
TQ7AL;:;
15,661,502
16,018,432
16,464,866
17,063,779
}L6tt"�8
Beginning Cash and Investments 2,324,208 2,988,092 2,502,458 2,503,093 2,684,408
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
Adj. Ending Cash & Investments 2,988,092 2,503,093 2,184,836 2,684,408 2,409,137
Required 10% of Exp. to Reserves 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 for one time expenses 494,000 100,000
Unreserved Fund Balance 827,942 701,250 398,349 538,030 287,781
14 of 17
ATTACHMENT
JEFFERSON COUNTY OTHER FUNDS - Final Budget 2014
December 9, 2013
15 of 17
2013
2013
2014 est
2014"
2014
2014 est
Revenue
Expend
Beg. Sal.
1
RevanuB
'Expend
End. BeL
OTHER FUNDS
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET.
BUDGET
105 - AUDITOR'S O &M
67,532
145,706
157,991
76,480
124,589
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- COOPERA7IVE 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
64,896
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 -WATE R 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
i 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- FACILMES MANAGEMENT
1009,392
1,078,564
298,406
I 1,007,204
1,102,907
202,703
185- FLOODISTORM 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- OUILGENE FLOOD CONTROL SUB -ZONE
i
21,439
145,558
11,462
134,096
301 - CONSTRUCTION & RENOVATION
1 453,964
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 - CONSERVAT10N FUTURES TAX
223,420
54,403
689,863
1 228,400
901,763
16,500
401 -SOLID WASTE
1 2,240,607
2,522,336
670,337
1 2,695,255
2,710,012
655,580
402 -SOLID WASTE POST CLOSURE
100
6,000
77,979
1 100
6,000
72,079
403 -SOLID WASTE EQUIPMENT RESERVE
800
203,163
540,255
1 800
-
541,055
404 -YARD WASTE EDUCATION FUND
5,066
6,000
6,367
5,436
6,000
5,803
405 -TRI -AREA SEWER FUND
1 2,711,800
3,023,119
896,253
1 162,000
480,657
577,596
501 - EQUIPMENT RENTAL & REVOLVING
1 1,740,000
2,431,452
3,072,2011
1,744,000
2,777,826
2,038,3751
502 -RISK MANAGEMENT RESERVE
135,000
100,000
220,688
150,000
150,000
220,6881
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 - INFORMA71ON SERVICES
1 1,611,125
1,585,023
963,284
1,588,353
1,796,231
755,406
TOTAL OTHER FUNDS BUDGETS
1 32,536,176
1 37,080,973
17,692,472
30,135,547
34,950,591
12,877,428
001 - GENERAL FUND
15,900,271
16,464,866
2684,408
16,286,094
16,813,568
2,156,934.
TOTAL ALL FUNDS
1 48,436,447
53,545,839
20,376,880
46,421,641
51,764159
15,034,362
15 of 17
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JEFFERSON COUNTY
BOARD OF COUNTYCOMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of Commiss' e
FROM: Philip Morlef �-
DATE: December 9, 2013'
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
5. 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 UFC W collective bargaining agreement.
RECOMMENDATION:
Approve the proposed Resolution adopting a final 2014 Jefferson County Budget.
REVIF_ FP BY.
ounty Adrikim Date
SUMMARY OF CHANGES TO 11 -20 -13 Recommended 2014 Budget
2014 Final Budget at a Glance:
Recommended Budget 15,858,271 16,429,866
Revision - -
2014 Final Budget - General Fund 15,858,271 16,429,866
Other Funds
Recommended Budget
Revision
2014 Final Budget
Changes by Fund:
30,133,047 34,950,591
2,500
30,135,547 34,950,591
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
" Comected beginning and ending balances in Special Projects Fund