HomeMy WebLinkAbout120114_ra02JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
TO:
FROM:
DATE:
SUBJECT:
STATEMENT OF ISSUE:
AGENDA REQUEST
Board of County Commissioners
Philip Morley, County Administrator
December 1, 2014
HEARING re: 2015 Jefferson County Budget
Regular Agenda
10:00 a.m.
The County Commissioners will hold a Public Hearing on the Recommended 2015 Jefferson County Budget
at 10:00 a.m., Monday, December 1, 2014 in the Commissioners' Chambers. After receiving and
considering public testimony, the Commissioners may direct staff to prepare a final 2015 Budget for
potential adoption on December 8, 2014.
ANALYSIS:
The recommended 2015 Budget was transmitted to the County Commissioners. The recommended Budget
can be viewed on -line at w-ww.co.jefferson.wa.us
The County Administrator's Budget Message on the recommended Budget is attached to this agenda request
to summarize major elements of the budget, and provide citizens and the Commissioners information that
may be useful to their review.
FISCAL IMPACT:
See attached Budget Message on the recommended Budget.
RECOMMENDATION:
Hold a public hearing to take public testimony on the recommended 2015 Jefferson County Budget in
preparation for deliberation and direction to staff to prepare a final 2015 Budget for potential adoption on
December 8, 2014 or a subsequent date.
REVIEWED BY
Flip More County Adtrator Date
JEFFERSON COUNTY ADMINISTRATOR
1820 Jefferson Street e P.O. Box 1220 e Port Townsend, WA 98368
www.co.jefferson.wa.us
TO: County Commissioners
FROM: Philip Morley, County Administrator
DATE: November 26, 2014
SUBJECT: Message for the Recommended 2015 Jefferson County Budget
This memorandum summarizes highlights of the Recommended 2015 Jefferson County
Budget. The memo follows the same format as recent years.
Public comment on the Recommended 2015 Budget is invited at the Board of County
Commissioners' Public Hearing, scheduled for 10:00 AM Monday, December 1, 2014 in the
Commissioners' Chambers in the Jefferson County Courthouse. Written comments are also
welcome at any time through the end of the hearing.
The Board of County Commissioners will consider the public's comments as they deliberate
and give direction for any modifications they may wish, prior to adopting a Final 2015
Budget at a subsequent meeting, possibly December 8.
OVERVIEW
Staff, elected officials and department directors have worked together in preparing a
Budget for 2015. The total Recommended 2015 Jefferson County Budget is
$51,764,159 for all funds combined:
General Fund:
$ 17,023,210
Other Funds:
$ 33,227,852
All Funds:
$ 50,251,062
Details of the Recommended 2015 Budget are on -line at www.co.iefferson.wa.us. Table 1
below shows how the 2015 General Fund compares to 2014.
TABLE 1: GENERAL FUND
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2014
Original
Budget
2014
Projected
Year end
2015
Recommende
d Budget
% Change
From 2014
Projected
General Fund Revenues
$16,286,094
$17,206,020
$16,720,945
-2.8%
General Fund Expenditures
$16,813,568
$17,581,568
$17,023,210
-3.2%
Estimated Endinq Fund Balance
$2,409,137
1 $2,558,221
$2,511,304
-1.8%
Unencumbered Fund Balance $287,781
1 $405,0641
$368,963
-8.9%
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ATTACHMENT 1 is a summary of the 2015 Recommended General Fund budget.
Beside the General Fund, the County has 51 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 51 funds are aggregated and shown in Table 2. The
amount typically varies year -to -year depending on when large capital projects (such as
road projects) happen to fall.
TABLE 2
ALL OTHER FUNDS
2014 Budget
2015 Budget
% Change
Revenues
$ 30,135,547
$ 28,453,785
-5.6%
Expenditures
$ 34,955,280
$ 33,227,852
-4.9%
ATTACHMENT 2 summarizes the revenue and expenditure for the 51 other funds.
Revenue Trends: Stable, Erosion by Inflation, and State /Federal Uncertainty
During the Great Recession and ever since, we have shrunk county government and
managed strategically to keep Jefferson County government fiscally sound. We reduced or
eliminated valuable public services out of necessity, but thankfully, were able to avoid
deeper cuts when citizens passed a 3 /10ths of 1 % special purpose sales tax in 2010 to save
specific services. And we have faithfully kept our promise to the citizens to fund those
services.
Sales tax accounts for about 20% of General Fund revenue. Heading into 2015, the modest
national economic recovery is expected to continue, although we expect local revenue from
regular and special purpose sales tax in 2015 to equal that of 2013 ($3.33 Million in 2015,
versus 3.35 M in 2013). Meanwhile costs to deliver county services continue to climb.
When adjusted for inflation, the purchasing power of the County's regular sales tax revenue
remains lower than any time since before 1996.
Property tax is the largest one funding source for the General Fund — 44 %. A state -
imposed 1 % annual cap on the growth of local property tax collections without a vote of the
people means that revenue, even as it slowly grows, cannot keep up with the faster rise in
costs to maintain status quo county services. The buying power of the General Fund's
largest single revenue source is eroding. For example during the recovery since the depth
of the Recession in 2010, nominal revenue from property taxes has grown at a rate of 1 %
plus the value of property tax from newly constructed buildings. But today, after adjustment
for inflation, 2014 property taxes in constant 2010 dollars have shrunk by 1.6 %(if adjusted
by the federal Implicit Price Deflator - IPD), or by 3.9% (if adjusted by the Consumer Price
Index - CPI). Arguably costs to government have grown faster than either of those indexes.
County revenue from Real Estate Excise Tax (REET) - the 0.5% local tax on real estate
sales in unincorporated Jefferson County - historically paid the County's annual debt
payments, and REET revenue above our debt service funded capital repairs and
1► =fi11
improvements to the public's County facilities. REET receipts plummeted during the
recession, and part of the debt service became a burden on the General Fund. During that
time, no REET was available for repairs, and very little has been available this year and
last. Important maintenance and modernizations were deferred for lack of funding. With
current trends, REET should cover the county's debt service in 2015, but still provide little
for capital repairs.
Looking ahead at federal and state funding to local government in 2015, we see
uncertainty. While we hope for the best, legislative stalemates in the federal or state
governments could be felt in Jefferson County. For example, in 2014, the County received
$1.3 Million from the federal government as compensation for the impact of untaxed federal
lands on county revenues and services. Called "Payment In Lieu of Taxes (PILT)," it is a
long- standing federal program, and was our General Fund's third - largest revenue source in
2014. Two months into the 2015 federal fiscal year, Congress has yet to reauthorize PILT,
let alone fund it. Secure Rural Schools (SRS) has also provided important local funding,
but for County Roads, ever since the ESA listing of the spotted owl in the 1990's reduced
revenues from timber harvest on federal lands on the Olympic Peninsula. SRS has been
on a schedule to phase out, and it is even less apt than PILT to be renewed.
Congressional renewal of a federal transportation package that helps fund local road
improvements is also in question. In Washington State, a funding shortfall to meet the
State's education funding mandate of the McCleary decision prompted Governor Inslee to
ask for 15% reduction contingency plans from many state agencies, including ones that
normally make grants to or contract with county government. It remains to be seen how the
divided state House and Senate will meet McCleary — through new revenues, spending
cuts, or both. And like a federal transportation package, passage of a state transportation
package, that also helps fund local roads, is in doubt.
Budget Strategy: A 5 -Year Plan
Despite these uncertainties, Jefferson County continues to use a rolling five -year projection
of General Fund revenues and expenditures to inform budgetary strategies for current and
future years. See TABLE 3 on the next page, which shows the General Fund from 2012 to
present as well as projected General Fund budgets for 2015 -2019.
The Recommended 2015 General Fund Budget includes a 2% increase in nominal dollars
for non - personnel line items in the base budget, and provides salary and benefit increases
per adopted union contracts, as well as a 1.25% salary increase for non -union staff. The
General Fund also increases by 2% operating transfers to other funds such as Parks,
Public Health, and Community Development. Funded by a very modest increase in
revenues, these small spending allowances still do not keep pace with inflation.
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Significantly, no further permanent cuts to the base budget are presently shown in the
5 -year General Fund projection for 2015 -2019. This is the first time since the
Recession that active permanent cuts are not foreseen to balance our General Fund
budget.
In 2015, the General Fund will draw down the unencumbered fund balance (funds in
excess of its reserves) to bolster revenues to match programmed expenditures, but it
will use less than 10% of unencumbered funds. Our 5 -year budget strategy would
continue to draw down the General Fund's unreserved fund balance through 2019 to
help maintain services. The county is maintaining required reserves in our other 51
funds.
Also as part of our 5 -year budget strategy, the Recommended 2015 Budget also
maintains an existing $440,000 revenue stabilization reserve in the General Fund for
when variable revenues (like DNR timber harvest revenue and PILT) are down, and to
help maintain county services if there is another recession. The revenue stabilization
reserve is a reserve on top of the General Fund's regular 10% fund reserve
(approximately $1.7 million) for normal cash flow and emergencies.
Jefferson County employees have been instrumental in helping to stabilize the budget
since the recession hit in 2008. Over these years many employees participated in hour
reductions, a freeze in step increases and /or no wage adjustments. These were
hardships they bore to save jobs for fellow workers, preserve public services, and to
keep county government financially sound. Some of our current labor agreements show
a continuing recognition by the unions of the County's on -going financial constraints, for
which they deserve sincere thanks. The contributions our staff continue to make help
the County to sustain our remaining services.
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. Tightly constrained general wage
adjustments are necessary budget tools for the time being, but cannot be continued
indefinitely.
Additional Explanation of the 2015 Recommended Budqet
A total of 266.09 full time equivalent employees (FTEs) are proposed for 2015, 0.64
FTEs less than budgeted in 2014. Not including JeffCom which is now a separate
entity, Jefferson County's 2015 Budget is 29.89 FTE's less than were budgeted in 2008,
and is the lowest it has been since 2000. (See ATTACHMENT 3.)
Table 4 shows major staffing changes in all funds for 2015.
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TABLE 4
Major Budget FTE Changes in 2015
Reductions
FTE
Description
16,000
Change
71,160
Sheriff
.86
Warrant entry clerk now a contract position and added Clerk Hire
4H After School
.44
Reduction in hours of 4H program, 2015 is last year of Title III
Other one -time adds (DCD, Assessr, Treas.)
9,300
funding
Parks Et
-1.15
Reduction in County Recreation programs, cuts in hours for rec.
Recreation
+.76
supervisor and recreation clerk hire
Roads
- 2.35
Consolidate County Engineer with Public Works Director position
Jeff County
+1.65
and eliminate Admin. Asst. position
Information
- •97
FBudge�t ation Services Manager position not included in 2015
Services
+ .39
Gains
FTE
Description
16,000
Change
71,160
Juvenile Services
+ .44
Change from contract position to Clerk hire employee
Public Health
+1.04
Increase in Environmental Health staff and decrease in
Other one -time adds (DCD, Assessr, Treas.)
9,300
administration
Water Quality
+1.06
Water Quality Position
Community
+.76
Administrative clerk position.
Development
Jeff County
+1.65
Add Noxious weed coordinator, increase in farm management
Extension
hours
Solid Waste
+ .39
1 Increase Clerk Hire hours
Grant - funded projects in 2014 and 2015 in the Department of Community Development
mask the extent of staffing reductions.
The 2015 General Fund's proposed expenditure of $17,023,210 also includes $136,960
of special one -year expenditures as shown below:
2015 One -time Funding Allocations
Item
Funding
Sheriff - Admin Clerk
16,000
Coop. E)d. one -time alloc for noxious weeds
71,160
Prosecutor - tablets
6,500
Prosecutor - office equipment
10,000
Parks & Rec. transition funding 2015
24,000
Other one -time adds (DCD, Assessr, Treas.)
9,300
Total:
136,960
Other significant changes in the 2015 budget as compared to Budget 2014 are
summarized below.
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GENERAL FUND REVENUES:
GENERAL FUND EXPENDITURES:
Prosecuting 10,000 Office Furniture
Attorney 6,500 Purchase computer tablets for attorneys (moved from
2014 to 2015 budget)
Sheriff 16,000 A portion of Administrative Clerk position has been
funded as one -time expense since 2013
Operating transfers 71,160 Transfer to Jeff County Cooperative Extension to fund
Out noxious weed program for one year
24,000 Added one -time transfer to Parks i3 Rec for transition
away from City Prop 1 funding in 2015
(27,000)
in deductible
OTHER FUNDS REVENUES:
my Liability Insurance due to
OTHER FUNDS EXPENDITURES:
Water Quality 395,500 1 Property acquisitions, funded by grant
72,000_1 Added Water Quality position
Jeff. County 91,160 One -time funding of Noxious Weed coordinator and
Extension increase in hours of farm manager position
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Parks Et (49,000) Decrease in expenditures from lower staffing for
Recreation recreation programs.
(40,000) Reduced transfer to Construction Et Renovation due to
City Prop 1 funding ending.
County Roads (350,000) Reduction in maintenance and administration budgets
due to toss of Secure Rural School funding.
Parks & Recreation — In the fall of 2009, the recession required the County to lay off
Parks staff, close some 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.
As the County was bringing Proposition 1 to the voters in 2010, we negotiated a four -
year agreement with the City of Port Townsend to dedicate half of its Prop. 1 revenue to
fund Memorial Field, re -open the Port Townsend Recreation Center, and to fund some
repairs to either facility. During that four year agreement the City and the County would
jointly seek a permanent solution to sustain both County and City parks and recreation.
This Prop 1 shared revenue was to be a temporary bridge through May of 2015.
In 2011, we jointly convened an Exploratory Regional Park and Recreation Committee
(ERPRC) which concluded in 2012 that existing parks and recreation was "not
sustainable," and recommended the City and County cooperate to develop a combined
Metropolitan Park District (MPD) proposal.
In early 2013, the City and County formed a citizen MPD Steering Committee to define
the boundaries, facilities and programs and property tax funding for a potential MPD to
be placed on the ballot. Despite preparation to make an MPD technically feasible, the
MPD Steering Committee concluded in October 2013 that an MPD was not politically
feasible at this time. The Steering Committee recommended that the City and County
abandon the effort. The City Council and County Commissioners accepted their
recommendation, and ended the MPD process.
The County and City have continued to cooperate on park and recreation issues. In
2012, the County approved PILT funds to support Peninsula College's renovation of
Building 202 in Fort Worden, allowing the City to redirect $150,000 for repairs to the
Mountain View Swimming Pool. Under the Prop 1 agreement, in 2015 the County is
planning to use shared Prop 1 funds from the City to make repairs to the Memorial Field
Stadium Roof. And the City will continue to benefit from the county's passage of Prop 1,
by using future Prop 1 revenue in future years to help pay for bonds to make further
improvements to the City's Mountain View Commons as well as to support City public
safety operations.
The County's Park and Recreation Division staff continues to do its very best to deliver
quality programs within our available budget. But as the City's shared Prop 1 funding to
the County ends on schedule, and with no ongoing MPD to fund ongoing services,
continued service reductions cannot be avoided.
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Already in 2014 we have had to cut one recreation supervisor and 1,000 hours of
seasonal recreation help, end county sponsorship of Kit Fit, end a kids' triathalon, end
Kinder Sports, cut 4 weeks of Co. Rec. Day Camp, and hand off the Turkey Trot and
Ranger Run to other organizations. In 2015 we must cut another recreation position
and an additional 1,000 hours of seasonal recreation help, as well as discontinue
summer Day Camp entirely. After the temporary Prop 1 funding by the City ends in May
we will be forced to cut the Rec Center's free drop in hours by 50 %. The County will
continue to offer other recreation programs, including Spring and Fall soccer for youth,
youth basketball, youth basketball camp, and co -ed adult softball league.
Compliance Opinion & Basis for Budget Preparation
The 2015 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
2011 through 2015; 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 2015 level of "diversion" of Road Fund property tax to the General Fund is
$720,000, the same dollar figure years 2011 through 2014. It is equal to or less than
the amount of money budgeted to be expended for traffic law enforcement by the
Sheriff in 2015.
• Revenue: This 2015 Budget includes:
• the allowable 1 % property tax revenue increase for the Road Fund
• the allowable 1 % property tax revenue increase for the General Fund,
• the allowable 1 % property tax revenue increase for the Conservation Futures
Fund
• the base sales tax of 1 %
• the 0.1 % sales tax for Criminal Justice to the General Fund
• the 0.3% special purpose sales tax to the General Fund approved by the voters
in November, 2010 (Prop. 1)
• the 0.1% sales tax for Mental Health /Chemical Dependency
• the 0.1% sales tax for JeffCom 911
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• In the 2015 Budget, Law & Justice is 60% of all General Fund expenditures.
• Debt: At year end 2014 as we enter into 2015, the County expects to have the
following principal outstanding on the debt:
General Obligation Bonds $6,062,765
Contractual Borrowing $3,208,174
Existing Debt: Principal Outstanding 12/31/14 $9,270,939
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.
$1.400,OW
TABLE 5
Jefferson County
Annual Principal & Interest Due
)rev- 11/20/14)
,L013 ,y01A ,LOyy ,ti016 ,1,01^ ,L014
- -> All County Borst Pnnnpal & Interest doe
O�3 01p 01y 01O Off^ Off$
L 'P,
Pa ' C 'V Ge
�IE by County NEEVGen'I Wnd
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.
CONCLUSION
The 2015 Budget is a fiscally responsible budget. Still, significant uncertainties,
challenges and opportunities lay ahead.
10 of 16
The budget is a team effort, and the Budget Hearing is an appropriate time to recognize
the orderly transition of the elective offices who participate:
• County Auditor Donna Eldridge is retiring after 20 years in office, with Chief
Accountant Rose Ann Carroll elected to take the helm;
• Treasurer Judi Morris retired several months ago after 17 years, Janet Holbrook
has ably served as Acting Treasurer, and DCD Planning Manager Stacie Hoskins
has now assumed office;
• Assessor Jack Westerman retired in early 2014 after 35 years as the elected
Assessor, and Acting Treasurer Jeff Chapman has now been elected and sworn
in;
• Sheriff Tony Hernandez also left after 5 years in office a few months ago, Acting
Sheriff Joe Nole provided stability and leadership until David Stanko was elected
and sworn in;
• County Prosecutor Scott Rosekrans is leaving at the end of this year after 4
years, when Micheal Haas will assume office;
• County Clerk Ruth Gordon has served for 9 years and has been elected to serve
4 more;
• District Court Judge Jill Landes has served for 8 years and was also elected to
serve another 4.
• And finally, the 2015 budget will be the last budget acted on by County
Commission Chair John Austin who has held office for 8 years. Commissioner
Austin served on the county's Budget and Finance Committees and has been a
leader in forging collegial, productive relations among all the elected officials on
many matters, including budgets. And we welcome Commissioner -elect
Kathleen Kier, who assumes office in January.
Many other 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,
Frank Gifford, Erin Lundgren, Renee Talley, Cathy Taylor, Veronica Shaw, Leslie
Locke, Julie Shannon, and Carolyn Avery.
ATTACHMENTS:
• 1. 2015 General Fund Summary
• 2. 2015 Other Funds Summary
• 3. 2015 Departmental Staffing Schedule
• 4. 2015 Special Purpose Sales Tax
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ATTACHMENT 1 - page 1
JEFFERSON COUNTY GENERAL FUND - Recommended 2095 Budget
November 19, 2014 Pagel of 2
Percent change from previous year -4.9% 9.1% -3.9% 1.6% -2.8 %.
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2012
2013
2014
2014
.2015 <'
GENERAL FUND
Actual
Actual
Budget
Projected
Reoorrmen
BARS
REVENUE TYPE
Revenues
Revenues
Revenues
Revenues
Revenues,
311
Property Tax
7,031,584
7,145,005
7,302,000
7,280,165
7,418,832
311
Property Tax- levy shift from roads
0
311
Diverted Road Taxes
721,568
717,847
720,000
718,856
- `720,000
311
Sale of Tax Title Property
0
0
0
:0
317
Timber Excise Tax
283,594
304,031
300,000
348,000
300,000
317
Timber Excise Tax (div)
41,380
44,725
35,000
35,000
35;000
313
Sales Tax
2,047,153
2,348,201
2,321,000
2,275,000
':- sZ342,125
313
Sales Tax -LOST
261,378
294,538
285,000
287,847
'. :292,125.
313
Sales Tax - Special Purpose
621,440
705,054
680,000
683,000
691,875+
317
Leasehold Excise Tax
58,148
57,883
57,000
64,000
7:58,000.
341
Trees Collection Fees REET
35,036
43,720
32,000
31,000
45,000
319
Interest & Penalties
364,593
338,048
296,500
1 353,000
: 320,000
TOTALTAXES
11,465,874
11,999,052
12,028,500
12,075,868
12,222,957
332
Fed Entitlements -PILT (includes state)
641,300
1,316,451
483,000
1,347,422
517,000
335
PUD Priv. Tax
31,380
32,775
125,000
225,457
= 290,000
336
Crim Just Hi Crime /DUVAsst
332,264
396,577
367,000
460,000
435,000.
336
Liquor Excise Tax
31,873
5,123
40,170
13,000
36,050-
336
Liquor Profit
95,724
84,780
85,000
85,000
86,700
349
Interfund Serv.- Cost Alloc.
271,071
316,761
320,000
300,000
300,000'-
361
Investment Income
41,863
10,364
200,000
26,000
210,000
341
Treasurer's Invest Fees & other fees, 361,3
4,323
4,455
20,635
3,052
.:4,852
360
Miscellaneous Revenue
74,722
18,315
22,000
49,606
20,200.
395
Timber Sales D.N.R.
222,727
82,148
250,000
338,000
: 250;040'
395
Sale of Surplus Real Property
0
0
0
0
0
390
Other Non-Revenues (extraordinary)
0
0
0
0.
TOTAL OTHER TREAS. REVENUE
1,747,247
2,267,749
1,912,805
2,847,537
- ..2;149,802.
TOTAL TREASURER'S REVENUE
13,213,121
14,266,801
13,941,305
14,923,405
14,372,759'.
Dept #
010 Assessor
3,347
250,587
14,820
13,000
1,700
020 Auditor
254,786
263,005
258,197
248,688
258,401;
021 Elections
81,748
90,995
82,000
76,000
146,188
050 Clerk
215,128
216,973
187,554
208,000
188,168
060 Commissioners
13,055
9,403
8,050
7,800
8;050.
067 Safety & Security
72,466
50,748
53,767
45,000
;58,344
068 Community Services
1,091
5,104
6,400
4,500
'::. 6,400
080 District Court
627,349
589,801
643,185
588,305
':.594,684
110 Juvenile Services
193,697
321,997
277,122
277,000
279,406
150 Prosecuting Attorney
196,620
151,971
194,674
181,680
^.196;642
151 Coroner
6,380
11,032
9,280
11,000
? - .9;280,.
180 Sheriff
649,635
705,999
605,740
586,000
585;423
240 Superior Court
3,000
5,344
4,000
3,000
'- 5,500
270 Non De artmental
0
0
0
0
TOTAL DEPARTMENTAL REVENUES
2,318,302
2,672,959
2,344,789
2,249 973
2,338,166.
261 ITransfer in
0
0
32,642
TpTA1 AILREVENLiESa f
15,531,423
16,939,760
16,286,094
17,206,020
16,720,945
Percent change from previous year -4.9% 9.1% -3.9% 1.6% -2.8 %.
12 of 16
ATTACHMENT 1 - page 2
Percent change from previous year
2.3%
2012
2013
2014
2014
2015
2,988,092
GENERAL FUND
Actual
Actual
Budget
Projected
Reeonwwnd
Dept.
EXPENDITURES
Expenditure
Expenditure
Expenditure
Expenditure
ndltute
010
ASSESSOR
661,537
951,096
781,203
781,203
798,089
020
AUDITOR
456,158
473,645
534,292
540,292
654,002
021
ELECTIONS
242,031
238,759
224,695
224,695
240,862.:
050
CLERK
364,710
370,873
396,361
396,361
,'- 414,177
059
COUNTY ADMINISTRATOR
297,020
303,768
338,914
338,914
I "- 349,080.
060
COMMISSIONERS
392,941
403,829
425,959
425,959
- . 430,639:
061
BOARD OF EQUALIZATION
4,645
6,315
7,369
7,369
7,392
062
CIVIL SERVICE COMMISSION
1,731
1,540
2,078
2,078
2;120
063
PLANNING COMMISSION
23,268
23,063
33,824
33,824
33,824
067
SAFETY AND SECURITY
160,644
143,031
155,266
155,266
161,222
068
COMMUNITY SERVICES
146,350
146,350
172,400
172,400
'. ! 175,848.
080
DISTRICT COURT
663,954
695,623
738,506
744,506
774,791-
110
JUVENILE SERVICES
877,339
863,227
935,167
935,167
:..:947,122
150
PROSECUTING ATTORNEY
856 ,301
906,899
921,537
946,537
937,028
151
CORONER
31,017
25,784
32,850
32,850
32;850
180
SHERIFF
5,143,052
5,474,403
5,464,911
5,537,911
5,562,674
240
SUPERIOR COURT
299,569
303,862
288,682
358,682
:'. 298,474
250
TREASURER
353,572
366,053
397,207
397,207
. '. 431;906:
SUBTOTALDEPARTMENT$.
10,975,839
11,698,120
11,851,220
12,031,220
'12,15$100
270
NON - DEPARTMENTAL
2,772,629
2,886,743
3,097,147
3,192,147.
<3,055,468
261
OPERATING TRANSFERS
0
0
0
0
".0
261
Op Trans- 10- Substance Abuse
47,500
42500
48,000
48,000
`- ': 48,960
261
Op Trans- 50- Coop. Extension
171,900
171,900
179,500
179,500
181,700
261
Op Trans- 70- County Cap. Improve.
395,891
400,000
100,000
550,000
261
Op Trans- 99- Parks & Recreation
385,739
367,300
376,800
399,800
406;950
261
Op Trans- 160 - Health
596,200
596,200
608,000
608,000
618,732
261
Op Trans- 163 - Animal Sery
108,000
0
0
0
261
Op Trans- 164 -Water Qual. -Cons Dist
45,600
0
0
261
Op Trans- 165 -Water Quality
51,200
24,200
74,500
74,500
261
Op Trans- 200-Community Develop.
411,400
411,400
421,400
421,400
429,650
261
Op Trans- 261 -Risk Management
35,000
0
0
` 0
261
OTHER OPERATING TRANSFERS
56,534
138,354
57,000
77 000
`129660
TCTN; "
16,018,432
16,776,717
16,813,568
17,581,568
17,023,210
Percent change from previous year
2.3%
1.6%
0.2%
4.8%
'c- 1..9/d
Beginning Cash and Investments
2,988,092
2,507,002
2,684,406
2,670,045
2,558,221
Revenues
15,531,423
16,939,760
16,286,094
17,206,020
16,720,945
Expenditures
16,018,432
16,776,717
16,813,568
17,581,568
,17,023,210.
Ending Cash & Investments
2,501,083
2.670,045
2,156,934
2,294,497
:2,255,956
adjustments
carryover est. at 1.5%
252,204
263,724
:255;348.
Adj. Ending Cash & Investments
2,501,083
2,670,045
2,409,138
2,558,221 '::.2,511,304.
Required 10% of Exp. to Reserves
1,601,843
1,677,672
1,681,357
1,713,157
1;762,321'.
Revenue stabilization reserve
100,000
440,000
440,000
440,000
440,000'
Reserved for one time expenses
100,000
Unreserved Fund Balance
699,240
552,373
287,781
405,064
'.368,983
13 of 16
ATTACHMENT
JEFFERSON COUNTY OTHER FUNDS - Recommended Budget 2015
November 19, 2014
14 of 16
:z'�
2015 est
2tCQ$
21135
2015 est
4
Z" ,.ry:
Beg. Sal.
. AWWM :.
-
End. Bal.
OTHER FUNDS
.:
BUDGET
gj9 a 1k+F:
�":
BUDGET
105 - AUDITOR'S O&M
76,480]
124,689
',' 154,609
75,129
120,983
108,755
106-COURTHOUSE FACILITATOR
4,200
11 10,514'',
8,953
5.400
9.932
4,421
107 - BOATING SAFETY PROGRAM
52,500
�� 34,773
i 54,852
61,500
58,588
57,764
108 - COOPERATIVE EXT. PROGRAMS
281,951
281,650
103,562
364,196
399,196
68,562
113 -4 -H AFTER SCHOOL
47,100
65,100
28,860
46,129
46,129;
28,860
114 - ECONOMIC DEVELOPMENT
4,689
-
-
-
119- JEFFCOM CAPITAL FUND(new2011)
385,000
385,000
13,459
275,510
275,510
13,459
120 -CRIME VICTIMS SERVICES
72,864
74.615
71,369
69,001
75,495
64,875
123 -JEFF CO GRANT MANAGEMENT FUND
150,000
150,000
36,424
150,000
150,000
36,424
125- HOTEL -MOTEL
291,500
296,213
459,424
310,5001
309,813
460.111
126 -H &HS SITE ABATEMENT
-
18,350
43,789'
2,500]
18,500
27,789
127- PUBLIC HEALTH
3,741,323
3,959,982
822,968:
3,774,793
3,969,555
628,206
128 -WATER QUALITY FUND
711,027
738,092
169,171
',' 1.293,821
1,205,913
257,079
129 - ANIMAL SERVICES
-
14,849:
'',. -
-
-
130- MENTAL HEALTH
47,650
44,250
{ 8,763
', 47,650
44,250
12,163
131- CHEMICAL DEPENDWENTAL HEALTH
397,461:
450,5%4
68,189
395,497
424.144
39,542
135-JEFFERSON COUNTY DRUG FUND
15,400
19,700
',, 59,404
17,200
19,800
56,804
136 - SHERIFF DRUG INVESTIGATION
3,000
3.666
3,000
666
140 -LAW LIBRARY
6,500
16,000
7271
10,150
10,000
7,421
141 -TRIAL COURT IMPROVEMENT
25,000
19,410
66,044;,
25,000
29,100'
61,944
142- PUBLIC DEFENSE FUNDING
36,000
35,000
54,473
35,000
35,000
i 54,473
143 - COMMUNITY DEVELOPMENT
1,780,460
1,666726
363,070
1,537,963
1,535,466
365,567
147- FEDERAL FOREST TITLE III
19,000
56,000
57,739
-
35,809
21,930
148 -JEFF CO AFFORDABLE HOUSING
226,000
203,400
239,153
226,000
203,400
261,753
150-TREASURER'S O &M
46,014
46,014
26,000
47,024
+ 47,024
26,000
151 -REET TECHNOLOGY FUND
2,000
13,200
j 13,200
20,069
6,331
155 - VETERANS RELIEF
58,000
59,950
41,194
58460
59,950
39,704
160 -WATER POLLUTION CNTRL LOAN FUND
5,540
11,995
1 82,455
5,272
2,038
85,689
174 -PARKS AND RECREATION
674,368
691,862
171,029
578,590
591.921
157,698
175 - COUNTY PARKS IMPROVEMENT FUND
46,000'
47,790
45,585
46.400
42,793
49,192
177- SPECIAL PROJECTS FUND
-
-
79.510
-
-
79,510
178 -POST HARVESTTIMBER MGMT RESV
-
3,962
9,778
-
3,978
5,800
180 -COUNTY ROADS
1 11.347,111
12336,732
3,713,6131
9,968,378
11,367,7301,
2,314,261
181 - EMERGENCY ROAD RESERVE
150
-
214251
-
-
2,425
183 - FACILITIES MANAGEMENT
1,007,204
1,102,907
385,102
1,009,694
1,127,638
267,158
185- FLOOD /STORM WATER MANAGEMENT
4,464
la,m
4,500
6,488
186- BRINNON FLOOD CONTROL SUB -ZONE
3,464
10,458
i
3,499
6,959
187- QUILCENE FLOOD CONTROL SUB -ZONE
11,462
145,141:
6,478
135663
301 - CONSTRUCTI0N & RENOVATION
400,000
605,000
625,300
j 100,000
632,496
92,804
302 - COUNTY CAPITAL IMPROVEMENT
635,000
1,032,678
i 1236,007
600,000
624,850
1,211,157
304 -H.J. CARROLL PARK
9,120
233
-
233
306 - PUBLIC INFRASTRUCTURE
341,40011
750,000
',, 413,100
341,400
750,000
4,500
308 - CONSERVATION FUTURES TAX
228,400
901,763'
10.000
228,400
228,400
10,000
401 -SOLID WASTE
1 2,695,255
2710,012
854270
2,720,411
2,727,162
847,519
402 -SOLID WASTE POST CLOSURE
100
6,000
72,068!,
100
6,000
66,168
403 -SOLID WASTE EQUIPMENT RESERVE
800
-
541945
800
-
542,745
404 -YARD WASTE EDUCATION FUND
5,436
6,000
9,720
2,500
5,000
7,220
405 -TPJ -AREA SEWER FUND
162,000
480,657
778,000
170,750
316,544
632,206'
501 - EQUIPMENT RENTAL & REVOLVING
1,744,000
2,777,826
3,016,305
1 ggi,2681
3,396,630
1610.943
502 -RISK MANAGEMENT RESERVE
150,000
150,000
219,922':.
150,0001
150,000
219,922
503 -JC UNEMPLOYMENT RESERVE
500
420,500
-
-
-
-
504- INDUSTRIAL INSURANCE RESERVE
-
15,000
-
-
-
-
505 - EMPLOYEE BENEFIT RESERVE
633,500
299,325:
641,1341,
198,000
249,325
589,809
506-INFORMA11ON SERVICES
1,588,353
1,796,231!
1,085,561
1,500199
1,884,244
701,516
TOTAL OTHER FUNDS BUDGETS
30,135,547
i 34,955,280
17,135,255
28,453.785
33,227,852
12,361,188
001 - GENERAL FUND
16,286,094'':
15813,568
2,558,221
15720,945
17,023,210
2.255,956
TOTAL ALL FUNDS
46.421,641
51 768,848
19,693,476
45,174,730
50,251,062
14.617,144
14 of 16
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