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HomeMy WebLinkAbout121415_ra02JEFFERSON COUNTY BOARD OF COUNTYCOMMISSIONERS REGULAR AGENDA REQUEST TO: Board of County Commissioners FROM: Philip Morley, County Administrator DATE: December 14, 2015 RE: Deliberation and Potential Action on 2016 Jefferson County Budget STATEMENT OF ISSUE: Board of County Commissioners deliberation and approval is requested for the proposed Resolution adopting a Final 2016 Jefferson County Budget, and a companion Resolution adopting a salary schedule for non-union employees. On December 7, 2015, the Board held a Public Hearing and began deliberations on the 2016 Jefferson County Budget. A Final Budget includes adjustments and corrections and is ready for final adoption. ANALYSIS: Enclosed for Board action to implement the 2016 Jefferson County Budget are two resolutions: 1. A Resolution to adopt the 2016 Jefferson County Budget, including a Final 2016 General Fund Summary, Final 2016 Other Funds Summary and 2016 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 18, 2015 Recommended Budget" which changes contained in the Final Budget. 2. A Resolution to adopt a 2016 wage matrix for non-union employees. A Budget Message for the Final 2016 Jefferson County Budget is also included with thismemo, and it will be posted with the Budget, after the 2016 Jefferson County Budget is adopted. The Board of County Commissioners previously adopted several Resolutions that also relate to the 2016 County Budget: Resolutions 044-15 - Conservation Futures Fund Levy for 2016 Taxes and Conservation Futures Substantial Need Resolution 048-15 adopted 11-23-15Resolution 046-15 - General Fund Levy for 2016 Taxes and General Fund Substantial Need Resolution 049-15adopted 11-23-15; Resolution 045-15 - Road Levy for 2016 Taxes and County Road Substantial Need Resolution 50-15 adopted 11-23-15 Resolution 047-15 - Diversion of Road Levy for Traffic Law Enforcement for the 2016 General Fund, adopted 11-23-15 FISCAL IMPACT: As proposed, the Final 2016 Budget is a balanced budget using 2016 revenues and fund balance. Wages and salary adjustments are consistent with adopted collective bargaining agreements and also with Resolution No. 26-15 establishing objectives and procedures for the 2016 County Budget, including a 1.50% wage adjustment for 2016 for non-union employees. RECOMMENDATIONS: 1. Approve the proposed Resolution adopting the 2016 budget for the General Fun and Other Funds, and the 2016 Jefferson Road Construction Program and 2016 County Capital Improvement Program. 2. Approve the proposed Resolution adopting a salary schedule for the FLSA and union exempt management and professional employees for 2016. B iIip Morle, C unty' ator Date Summary of Changes to the November 18th Recommended 2016 Budget: 2016 2016 Revenue I Expenditure General Fund Recommended Budget 17,372,483 17,985,688 Revision 76,538 2015 Final Budget -General Fund 17,372,483 18,062,226 nthPr R inns Recommended Budget Revision 2015 Final Budget -Other Funds Detail of Final Changes: ('PnPrnI Pi ind 29,619,459 34,283,163 305,000 304,715 29,924,459 34,587,878 2016 I 2016 Revenue Expendil Dept 067 - Emergency Mgmt 10,922 Salary and benefit adjustment Dept 068 - Comm Serv. 800 DV prevention funds allocated Dept 180 - Sheriff 64,816 Add Corrections Officer Total - 76,538 Other Funds Fund 125 -Hotel Motel 55,000 54,715 Enter Hotel Motel final requests & allow for 5000 Contingency for Vistor Center Facility Maint. Fund 199 -County Fair 250,000 250,000 Add County Fair final budget Total 305,000 304,715 COUNTY OF JEFFERSON State of Washington Adopting the 2016 Budget for the General Fund } and Other Funds, and the 2016 Jefferson County } RESOLUTION NO. Road Construction Program and 2016 County } Capital Improvement Program } WHEREAS, on July 27, 2015, the Board of County Commissioners adopted Resolution No. 26-15 setting Objectives and Procedures for the 2016 County Budget; and WHEREAS, Jefferson County's Elected Officials and Department Directors, working with the County Administrator, have prepared revenue and expenditure plans for 2016 in conformance with Resolution No. 26-15; 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 23, 2015 the Board of County Commissioners conducted a public hearing on setting the 2015 Ad Valorem Tax Levies for Jefferson County levy in 2015 to be collected in 2016, and subsequently adopted Resolutions No. 46-15 and 49-15 for the General Fund levy, Resolutions No. 045-15 and 50-15 for the County Road levy, Resolutions No. 47-15 for the Road Diversion Levy and 44-15 and 48-15 for the Conservation Futures levy; and WHEREAS, on December 7, 2015, the Board of County Commissioners conducted a public hearing on the Recommended 2016 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 2016 Jefferson County Budget" that provides additional information about the Final 2016 Budget; and WHEREAS, the 2015 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 2016 Jefferson County Road Construction Program and the County Capital Improvement Program for 2016 are hereby adopted as part of this budget document; and, BE IT FURTHER RESOLVED, that the 2016 Final Budget Detail as posted by the Jefferson County Auditor on December 14, 2015 is hereby accepted; and, BE IT FURTHER RESOLVED, that the following attached budget and staffing schedule (Exhibits I, Il and 111) are hereby adopted as the 2016 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 effect the number of authorized employee positions, salary, ranges, hours, or other conditions of employment must be approved by the Board of County Commissioners or their designee. APPROVED AND ADOPTED this day of December, 2015. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: David Sullivan, Chairman Phil Johnson, Member ATTEST: Kathleen Kler, Member Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY GENERAL FUND - 2016 Final Budget December 14, 2015 Exhibit I Page 1 of 2 Percent change from previous year 9.1% 6.8% -4.0% 8.1% 4.0% 2013 2014 2015 2015 2016 GENERAL FUND Actual Actual Budget Projected Final BARS REVENUE TYPE Revenues Revenues Revenues Revenues Revenues 311 Property Tax 7,145,005 7,278,765 7,418,832 7,390,182 7,559,790 311 Diverted Road Taxes 717,847 720,000 720,000 719,908 720,000 311 Sale of Tax Title Property 0 0 0 0 317 Timber Excise Tax 304,031 379,758 300,000 325,000 300,000 317 Timber ExciseTax(div) 44,725 52,049 35,000 51,366 35,000 313 Sales Tax 2,348,201 2,300,937 2,342,125 2,485,858 2,533,090 313 Sales Tax- Local Option 294,538 292,860 292,125 315,294 313,226 313 Sales Tax -Special Purpose 705,054 701,994 691,875 750,554 759,200 317 Leasehold Excise Tax 57,883 65,117 58,000 60,192 62,000 341 Treas Collection Fees REET 43,720 50,710 45,000 71,674 45,000 319 Interest & Penalties 338,048 355,604 320,000 320,621 330,000 TOTAL TAXES 11,999,052 12,197,794 12,222,957 12,490,649 12,657,305 332 Fed Entitlements-PILT(includes state) 1,316,451 1,375,254 517,000 1,377,681 529,925 335 PUD Priv. Tax 32,775 225,457 290,000 370,446 348,700 336 Marijuana Tax 12,784- 336 Crim Just Hi Crime/DUI/Asst 396,577 463,967 435,000 488,747 481,500 336 Liquor Excise Tax 5,123 13,186 36,050 21,930 15,119 336 Liquor Profit 84,780 84,936 86,700 85,002 88,434 349 Interfund Serv.-CostAlloc. 316,761 299,666 300,000 289,008 298,700 361 Investment Income 10,364 22,222 210,000 455,756 214,200 341 Treasurer's Invest Fees & other fees 4,455 2,573 4,852 3,771 3,190 360 Miscellaneous Revenue 18,315 43,363 20,200 57,638 25,000 395 Timber Sales D.N.R. 82,148 334,785 250,000 459,262 250,000 395 Sale of Surplus Real Property 0 0 0 0 390 Other Non -Revenues /Extraordinary 246,000 397 Transfer into Treas. from other funds 0 56,687 10,000 7,500 3,000 TOTAL OTHER TREAS. REVENUE 2,267,749 2,922,096 2,159,802 3,875,525 2,257,768 TOTAL TREASURER'S REVENUE 14,266,801 15,119,890 14,382,759 16,366,174 14,915,074 Dept # 010 Assessor 250,587 13,452 1,700 1,449 8,700 020 Auditor 263,005 251,135 258,401 306,668 307,061 021 Elections 90,995 81,713 146,188 124,940 132,868 050 Clerk 216,973 211,663 188,168 204,728 196,926 060 Commissioners 9,403 7,647 8,050 8,627 8,025 067 Safety& Security 50,748 44,836 58,344 58,474 72,124 068 Community Services 5,104 4,110 6,400 3,488 9,900 080 District Court 589,801 606,438 594,684 652,200 653,102 110 Juvenile Services 321,997 267,995 279,406 266,779- 267,345 150 Prosecuting Attorney 151,971 158,120 177,642 204,450 185,399 151 Coroner 11,032 6,380 9,280 11,140 9,280 180 Sheriff 705,999 615,365 585,423 585,148 586,179 240 Superior Court 5,344 3,000 5,500 4,718 20,500 270 Non Departmental 0 1 1 0 1 0 10 TOTAL DEPARTMENTAL REVENUES 2,672,959 2,271,854 2,319,186 2,432,809 2,457,409 #AL AE 1 :RE1tENUES, 16,939,760 17,391,744 16,701,945 18,798,983 17,372,483 Percent change from previous year 9.1% 6.8% -4.0% 8.1% 4.0% Exhibit I Paae 2 of 2 rercent cnange trom previous year I .b ro J.t /0 -1.11/0 5.0 io b.l io Beginning Cash and Investments 2,507,002 2013 2014 2015 2015 2016 16,939,760 GENERAL FUND Actual Actual Budget Budget Final Dept. EXPENDITURES Expenditure Expenditure Expenditure Expenditure Expenditure 010 ASSESSOR 951,096 758,908 798,089 798,089 840,282 020 AUDITOR 473,645 541,352 554,002 554,002 588,934 021 ELECTIONS 238,759 224,695 240,862 240,862 254,566 050 CLERK 370,873 383,608 414,177 414,177 433,676 059 COUNTYADMINISTRATOR 303,768 317,648 349,080 349,080 367,583 060 COMMISSIONERS 403,829 416,269 430,639 430,639 437,199 061 BOARD OF EQUALIZATION 6,315 7,369 7,392 7,392 33,383 062 CIVIL SERVICE COMMISSION 1,540 992 2,120 2,120 2,173 063 PLANNING COMMISSION 23,063 30,677 33,824 33,824_ 34,670 067 EMERGENCY MANAGEMENT 143,031 151,594 161,222 161,222 175,084 068 COMMUNITY SERVICES 146,350 166,150 175,848 175,848 180,585 080 DISTRICTCOURT 695,623 726,589 774,791 774,791 824,550 110 JUVENILE SERVICES 863,227 891,085 947,122 947,122 960,518 150 PROSECUTING ATTORNEY 906,899 946,472 921,080 921,080 966,429 151 CORONER 25,784 25,996 32,850 32,850 35,350 180 SHERIFF 5,474,403 5,545,665 5,562,674 5,582,674 5,974,698 240 SUPERIOR COURT 303,862 383,104 298,474 298,474 323,972 250 TREASURER 366,053 396,722 431,906 431,906 447,287 SUBTOTAL DEPARTMENTS: 11,698,120 11,914,895 12,136,152 12,156,152 12,880,939 270 NON -DEPARTMENTAL 2,886,743 3,016,213 3,055,458 3,150,458 3,220,787 Add for2015 unon incr/otheradds 0 135,000 261 OPERATING TRANSFERS 0 0 0 0 261 Op Trans- 10- Substance Abuse 47,500 48,000 48,960 48,960 50,200 261 Op Trans- 50- Jeff County Extension 171,900 179,500 181,700 181,700 186,250 261 Op Trans- 350- County Cap. Improve. 400,000 550,000 880,000 261 Op Trans- 99- Parks & Recreation 367,300 399,800 406,950 406,950 443,150 261 Op Trans- 160 -Health 596,200 617,700 618,732 650,732 668,200 261 Op Trans- 165 -Water Quality 24,200 74,500 0 261 Op Trans- 200 -Comm unity Develop. 411,400 421,400 429,650 495,650 572,000 261 Op Trans -180 Road Fund 70,000 261 Op Trans- 261 -Risk Management 35,000 0 0 0 0 261 IOTHER OPERATING TRANSFERS 1 138,354 1 76,724 129,660 129,660 40,700 TOTAL 16,776,717 17,298,732 17,007,262 18,305,262 18,062,226 rercent cnange trom previous year I .b ro J.t /0 -1.11/0 5.0 io b.l io Beginning Cash and Investments 2,507,002 2,670,045 2,558,221 2,762,005 3,530,305 Revenues 16,939,760 17,391,744 16,701,945 18,798,983 17,372,483 Expenditures 16,776,717 17,298,732 17,007,262 18,305,262 18,062,226 Ending Cash & Investments 2,670,045 2,763,057 2,252,904 3,255,726 2,840,562 adjustments (1,052) carryover (est. at 1.5%) 255,109 274,579 270,933 Adj. Ending Cash & Investments 2,670,045 2,762,005 2,508,013 3,530,305 3,111,495 Required 10% of Exp. to Reserves 1,677,672 " 1,684,873 1,700,726 1,830,526 1,806,223 Revenue stabilization reserve 440,000 440,000 440,000 440,000 525,000 Reserved for one time expenses 417,250 50,000 Unreserved Fund Balance 552,373 637,132 367,287 842,529 730,273 JEFFERSON COUNTY OTHER FUNDS - Final Budget 2016 Exhibit II December 14, 2015 2015 2015 2016 est. 2016 2016 2016 est. Revenue Expend. Beg. Bal. Revenue Expend End. Bal. OTHER FUNDS BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET 105 -AUDITOR'S O&M 75,129 120,983 102,479 76,275 125,899 52,855 106 -COURTHOUSE FACILITATOR 5,400 9,932 14,981 6,500 8,926 12,555 107 -BOATING SAFETY PROGRAM 61,500 58,588 16,672 52,020 56,758 11,934 108 -COOPERATIVE EXT. PROGRAMS 364,196 399,196 96,492 445,815 490,714 51,593 113-4-H AFTER SCHOOL 46,129 46,129 55,076 10,600 46,129 19,547 119-JEFFCOM CAPITAL FUND (new 2011) 275,510 275,510 13,406 274,790 274,790 13,406 120 -CRIME VICTIMS SERVICES 69,001 75,495 87,722 76,689 79,051 85,360 123 -JEFF CO GRANT MANAGEMENT FUND 150,000 150,000 34,000 150,000 150,000 34,000 125 -HOTEL -MOTEL 310,500 315,000 509,450 385,500 389,715 505,235 126-H&HS SITE ABATEMENT 2,500 18,500 43,789 - 20,000 23,789 127 -PUBLIC HEALTH 3,774,793 3,969,555 796,338 3,653,588 3,924,532 525,394 128 -WATER QUALITY FUND 1,293,821 1,205,913 364,524 1,176,243 1,081,256 459,511 130 -MENTAL HEALTH 47,650 44,250 12,498 47,650 44,250 15,898 131 -CHEMICAL DEPEND/MENTAL HEALTH 395,497 424,144 57,089 408,503 424,144 41,448 135 -JEFFERSON COUNTY DRUG FUND 17,200 19,800 62,879 15,300 16,300 61,879 136 -SHERIFF DRUG INVESTIGATION 3,000 3,666 3,000 666 140 -LAW LIBRARY 10,150 10,000 18,053 12,650 10,000 20,703 141 -TRIAL COURT IMPROVEMENT 25,000 29,100 62,767 25,000 73,500 14,267 142 -PUBLIC DEFENSE FUNDING 35,000 35,000 48,400 35,000 35,000 48,400 143 -COMMUNITY DEVELOPMENT 1,537,963 1,535,466 392,089 1,619,987 1,671,618 340,458 147 -FEDERAL FOREST TITLE III - 35,809 42,196 - 42,196 148 -JEFF CO AFFORDABLE HOUSING 226,000 203,400 318,163 231,650 203,400 346,413 150 -TREASURER'S O&M 47,024 47,024 32,000 47,036 46,881 32,155 151-REET TECHNOLOGY FUND 13,200 20,069 6,331 14,000 14,000 6,331 155 -VETERANS RELIEF 58,460 59,950 50,243 58,460 59,950 48,753 160 -WATER POLLUTION CNTRL LOAN FUND 5,272 2,038 84,743 1,200 2,883 83,060 174 -PARKS AND RECREATION 578,590 591,921 201,957 541,250 596,888 146,319 175 -COUNTY PARKS IMPROVEMENT FUND 46,400 42,793 29,432 51,500 35,592 45,340 177 -SPECIAL PROJECTS FUND - - - - - 178 -POST HARVEST TIMBER MGMT RESV - 3,978 9,785 4,017 5,768 180 -COUNTY ROADS 9,968,378 11,367,730 3,795,416 9,429,607 9,979,537 3,245,486 181 -EMERGENCY ROAD RESERVE - - 2,440 - 2,440 183 -FACILITIES MANAGEMENT 1,009,694 1,127,638 492,796 1,043,169 1,121,889 414,076 185-FLOOD/STORM WATER MANAGEMENT 4,500 6,107 2,632 3,475 186-BRINNON FLOOD CONTROL SUB -ZONE 3,499 6,682 2,500 4,182 187-QUILCENE FLOOD CONTROL SUB -ZONE 6,478 125,115 51,517 73,598 199 -JEFFERSON COUNTY FAIR 250,000 250,000 250,000 250,000 301 -CONSTRUCTION & RENOVATION 100,000 632,496 220,000 1,100,000 1,230,000 90,000 302 -COUNTY CAPITAL IMPROVEMENT 600,000 624,850 2,324,693 750,000 1,730,250 1,344,443 306 -PUBLIC INFRASTRUCTURE 341,400 750,000 492,086 341,400 750,000 83,486 308 -CONSERVATION FUTURES TAX 228,400 228,400 446,599 231,623 423,393 254,829 401 -SOLID WASTE 2,720,411 2,727,162 1,414,864 2,880,293 3,312,115 983,042 402 -SOLID WASTE POST CLOSURE 100 6,000 66,156 50 6,000 60,206 403 -SOLID WASTE EQUIPMENT RESERVE 800 - 542,560 300,800 - 843,360 404 -YARD WASTE EDUCATION FUND 2,500 5,000 9,731 2,500 5,000 7,231 405 -TRI -AREA SEWER FUND 170,750 316,544 735,347 170,500 221,159 684,688 501 -EQUIPMENT RENTAL & REVOLVING 1,991,268 3,396,630 3,619,833 2,137,611 3,394,031 2,363,413 502 -RISK MANAGEMENT RESERVE 150,000 150,000 216,000 150,000 150,000 216,000 505 -EMPLOYEE BENEFIT RESERVE 198,000 249,325 673,588 198,000 249,325 622,263 506 -INFORMATION SERVICES 1,500,199 1,884,244 885,738 1,521,700 1,819,337 588,101 TOTAL OTHER FUNDS BUDGETS 28,703,785 33,483,039 19,642,971 29,924,459 34,587,878 14,979,552 001 -GENERAL FUND 16,701,945 17,007,262 3,530,305 17,372,483 18,062,226 2,840,562 TOTAL ALL FUNDS 1 45,405,730 1 50,490,301 23,173,276 47,296,942 52,650,104 17,820,114 JEFFERSON COUNTY STAFFING SCHEDULE Exhibit III 14 -Dec -15 (Full Time Equivalents- FTEs) Budget Budget Budget Budget Budget Budget Budget Budget I Budget 12015 to De artment 2008 2009 2010 2011 2012 2013 2014 2015 2016 '16 ch . Assessor 10.63 10.63 9.63 9.56 9.37 9.37 9.37 9.65 9.65 0.0 Auditor 8.05 7.50 6.63 6.31 6.31 6.44 7.19 7.19 7.54 0.4 Elections 2.19 2.19 2.10 2.10 2.07 2.07 2.07 2.10 2.10 0.0 Clerk 7.00 7.00 6.52 6.41 5.82 5.82 5.82 5.82 6.10 0.3 County Ad ministrator 3.16 3.16 2.94 2.94 2.91 2.91 3.01 2.91 2.94 0.0 Commissioners 5.36 5.23 5.19 5.19 5.15 5.15 5.15 5.15 5.08 -0.1 Board of Equalization 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.60 0.4 Planning Commission 0.50 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0 Safety & Security 2.69 2.48 2.85 3.00 2.47 2.47 2.47 2.59 2.60 0.0 District Court 9.11 9.25 8.61 8.39 8.89 8.89 9.02 9.11 9.15 0.0 Juvenile Services 8.19 7.76 7.32 7.52 7.52 7.60 7.20 7.64 7.50 -0.1 Prosecuti ng Attorney 11.85 10.85 11.77 10.32 10.62 10.62 10.62 10.60 10.46 -0.1 Sheriff 48.46 47.97 49.57 49.51 49.08 51.31 50.60 49.74 50.84 1.1 Superior Court 2.15 2.22 2.03 2.03 2.01 2.01 2.21 2.27 2.25 0.0 Treasurer 4.61 4.46 4.38 4.39 4.38 4.38 4.38 4.38 4.40 0.0 Total General Fund 124.17 121.37 119.76 117.89 116.82 119.26 119.33 119.37 121.21 1.82 Auditor's 0 & M 0.00 0.25 0.25 0.56 0.56 0.94 0.56 0.56 0.59 0.0 Courthouse Facilitator 0.00 0.15 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.0 Boating Safety 0.26 0.27 0.25 0.15 0.15 0.15 0.15 0.33 0.33 0.0 Cooperative Extension 4.10 2.65 3.06 2.63 2.92 3.24 3.09 4.74 5.57 0.8 4H After School 1.26 1.26 1.26 1.26 1.34 1.29 1.34 0.90 0.90 0.0 Cri me Vi cti ms 1.05 1.05 1.05 1.00 1.00 1.00 1.00 1.00 1.00 0.0 E-911 JeffCom 15.35 17.35 17.35 16.36 14.86 0.0 Public Health 38.79 35.75 35.26 34.13 33.03 34.93 33.08 34.12 34.19 0.1 Water Quality 6.03 6.75 5.79 5.24 5.48 5.76 6.08 7.14 8.26 1.1 Animal Services 2.64 2.67 2.06 2.06 1.06 0.0 Trial Court Improvement 0.00 0.00 0.34 0.35 0.22 0.22 0.22 0.00 0.00 0.0 Community Development 25.89 15.20 11.38 17.30 14.80 10.85 12.62 13.38 13.90 0.5 Treasurer's 0 & M 0.15 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.0 Parks & Recreation 7.58 7.92 5.28 5.27 7.93 7.74 6.74 5.59 5.39 -0.2 County Parks Improvement 0.71 0.75 0.25 0.24 0.07 0.07 0.12 0.13 0.14 0.0 Special Projects 0.00 0.00 0.00 1.05 1.18 0.85 0.00 0.00 0.00 0.0 Post Harvest Timber 0.00 0.00 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.0 County Roads 50.63 51.90 51.47 49.69 45.97 48.90 48.24 45.89 46.36 0.5 Facilities Management 8.23 7.46 7.42 6.76 6.75 6.70 7.84 7.97 7.96 0.0 Flood/Stormwater Mgmt. 0.00 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.0 Brinnon Flood Control 0.01 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.0 Quilcene Flood Control 0.01 0.01 0.02 0.02 0.01 0.01 0.01 0.01 0.01 0.0 Construction & Renovation 0.53 0.24 0.18 0.49 0.22 0.28 0.22 0.62 0.29 -0.3 HJ Carroll Park 0.28 0.28 0.07 0.06 0.06 0.06 0.06 0.00 0.00 0.0 Solid Waste 8.28 9.33 9.30 9.22 9.26 9.27 9.24 9.63 9.75 0.1 Tri Area Sewer 1.12 0.68 1.13 1.25 1.32 2.38 1.22 0.16 0.16 0.0 ER & R 6.60 6.71 6.54 6.57 6.65 6.65 6.65 6.40 6.54 0.1 Information Services 7.14 7.13 7.38 7.37 7.37 8.37 8.42 7.45 7.43 0.0 Total Other Funds 186.76 176.2 167.58 169.52 162.71 150.16 147.40 146.52 149.27 2.75 Total All Funds 310.93 297.55 287.34 287.41 279.53 269.42 266.73 265.89 270.48 4.57 5ON... C'p TO FROM DATE JEFFERSON COUNTY ADMINISTRATOR 1820 Jefferson Street • P.O. Box 1220 • Port Townsend, WA 98368 www.co.jefferson.wa. us County Commissioners Philip Morley, County Administrator December 14, 2015 SUBJECT: Message for the Final 2016 Jefferson County Budget This memorandum offers highlights about the 2016 Jefferson County Budget and follows the same format as recent years. Public comment was heard regarding the 2016 Budget at a hearing on December 7, 2015 in the Commissioners' Chambers in the Jefferson County Courthouse. The Board of County Commissioners has considered public comments and staff recommendations for the Final 2016 Budget. OVERVIEW Staff, elected officials and department directors have worked together in preparing a Budget for 2016. The total 2016 Final Jefferson County Budget is $52,650,104 for all funds combined: General Fund: $ 18,062,226 50 Other Funds: $ 34,587,878 All Funds: $ 52,650,104 Details of the 2016 Budget are on-line at www.co.iefferson.wa.us. TABLE 1 below shows how total General Fund revenues and expenditures for 2016 compare to 2015. TABLE 1: GENERAL FUND ATTACHMENT 1 summarizes Final 2016 General Fund revenues and expenditures by department. 1 of 14 2015 Original Budget 2015 Projected Yearend 2016 Final Budget % Change From 2015 Projected General Fund Revenues $16,701,945 $18,798,983 $17,372,483 -7.6% General Fund Expenditures $17,007,262 $18,305,262 $181062,226 -1.3% Estimated Ending Fund Balance $2,508,013 $3,530,305 $3,111,495 -11.8% Unencumbered Fund Balance $367,287 $842,549 $730,273 -13.3% ATTACHMENT 1 summarizes Final 2016 General Fund revenues and expenditures by department. 1 of 14 Beside the General Fund, the County has 50 other funds, such as the County Road Fund, Public Health, the Solid Waste Fund, and a Veterans' Relief Fund. Revenues and expenditures for these 50 funds are aggregated and shown in TABLE 2. The amounts typically vary year-to-year, depending on the size and schedule of large capital projects (such as road projects). TABLE 2 ALL OTHER FUNDS 2015 Budget 2016 Budget % Change Revenues $ 28,703,785 $ 29,924,459 4% Expenditures $ 33,483,039 $ 34,587,878 3.2% ATTACHMENT 2 summarizes total 2016 final budgeted revenues and expenditures for the 50 other funds, as well as their projected beginning and ending fund balances. 5 -Year Budget Strategy Jefferson County uses a rolling five-year model of General Fund revenues and expenditures to inform budgetary strategies for the coming 5 years. TABLE 3 on the next page shows the General Fund's history from 2013 to present, and models the projected General Fund revenues and status -quo expenditures for the next 5 years, 2016-2020. 2015 revenues have out -performed our original budget for the current year. This included upward trends in some on-going revenues, like sales tax, as well as one-time revenues, like a federal PILT allocation. These improved the General Fund's fund balance going into 2016, improves our revenue forecast for 2016 and beyond, and also reduces the drain on the General Fund to backfill missing revenue to our capital fund. Consequently, no further permanent cuts to the General Fund base budget are presently shown in the projection for 2016-2020. This contrasts to prior 5 -year projections for the General Fund. In 2016 we are able to add approximately $210,000 to our base budget expenditures, as well as $417,500 in special one-time expenditures. These are described later in this memo. Base budget expenditures for 2016 include a 2.5% increase for non -personnel line items, salary and benefit increases per adopted union contracts, and a 1.50% salary increase for non-union staff. A 2.5% increase in transfers from the General Fund to other funds such as Parks, Public Health, and Community Development, is also included. These modest increases are to the County General Fund's base budget, and are a small offset to ground lost to inflation in prior years. 2of14 CD N 0 N Cfl CD r N Z _O F- L) W O Ma W MJ W Hp v_I 2 0 Z M LL J NQ�y LL W Z 'W V m tf') 00 a+ r 00 O O tl) to O O d O 1, 0 O (C) (7) N 00 O !1' C14 (fl N 7 0) N N O O 0') r C. N O M N m A V N d) V W0; 1I- n d) N C. 0) N N r N Q d O O (0 (n LO (d h O O 1�- cc O r U 4% O) to O O O N V to M LO N O 300 t0 00 OR 00 00 V N N 00 0) N N N 1` 0) to M Cl) m O. N 00 00 O d7 N r O f-- 1- M M CO O h o M to 000) O 0> O K1 M 0) � N .O 3 _ 0) M _ M O O Ln rl C14 N 00 00 to M m C N W 0)(d 00 O CO V O O V N r N Cl) to (D h 00 ate+ d m M M - O - V 0 0 0 O W V 07 tol0 O O M 06 M Ln p N. N O 30 W 00 00 �� N N O 00 t0 (ND M m O. 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(f) 00 10 ao f- N 00 O N M r r- A w O r t` +' Q) to V M m V a1 O N (D (D d) N A r O LO co Lf) O t0 r N _ _ cli co M p 7 M) O O O) Cl) M (f) A O V M N to 1- 1-- 00 v O N m h --t M m N O O N N (6 O V ( N O O O N 00 M O Lf) N e N N O V M O O O Cl) to n O 00 EO m O OO V (f) 1� N O O (n 1� O 00 O r y 0 0 I- M M O N M 00 M -e O 00 M d ) p U N M V d) d) Lo V d) w 00 V M N Q to LO 00 M M v M N N to a to N O O O O Cd O O O (O N r (D N O It 7 O O O O (d O O O e N O 1- O f� O (:: ti O O O n O (D O M 7 r- V O LO d) O O Ln (D O N O N Cl) C) V O Lo M LO M d) O M Ln f` n N a t(') N Q t0 W 00 N d) (O V V N h to w I�r to N L() d N 'O U V1 O N (n Lr; d N .O-. O w d (n to N r o d C 7 Q1 U j 7 -O (6 5 O-0 O W 10 C T y .! d NE O w (n d d > O tq m N �f m In d O L Q G _O O m w w @ 7 Wcn N N O co n d (dN4 O_ O O m N' c N L W 0+ LL o 0 �v�, 0 o Z tm CN Z d c L X 6 'O W m O _ C L) Ca N C O 0 a .� 0 Q C W O L O LL C (n U y . O N @ W C c L 0) O �O LL v$ O O X r- E d V Q 0 0 O Q a a H 0 d X W W �a W f0 U d E .� U 0 w o f d c W ¢ m o c N y m (7 -a w d C O Q v1 m U O a n d= N 0 o > > Ch ) Of - �' m As part of our 5 -year budget strategy, the 2016 General Fund projects a $525,000 revenue stabilization reserve. This is an estimated increase of $85,000 over 2015. Pursuant to Resolution 38-10, the $85,000 is a 60% allocation from excess sales tax revenue the county received in 2015 above its adopted revenue budget,. The revenue stabilization reserve is on top of the General Fund's regular 10% fund reserve (approximately $1.7 million) for normal cash flow and emergencies. The revenue stabilization reserve is intended to help maintain county services in the event of another economic recession, or in a year when highly variable revenues (like DNR timber harvest revenue and PILT) are down. While maintaining its regular fund reserve in 2016, the General Fund will still need to draw down its unencumbered excess fund balance (funds in excess of its reserves) to balance revenues with ongoing program costs. The County is expected to use approximately 19% of unencumbered fund balance in 2016, and continue to draw down the General Fund's unreserved fund balance through 2019 to help maintain services. In 2016 the County will maintain required reserves in all 50 of our other funds. Across all funds and departments, a total of 270Y2 full time equivalent employees (FTEs) are proposed for 2016. That is 4.6 FTEs more than budgeted in 2015. Despite this, Jefferson County's staffing in 2016 remains 25 FTEs fewer than in 2008 - an 8.5% staff decrease - even after accounting for JeffCom's departure to become a separate entity in 2013. (See a detailed Staffing Schedule in ATTACHMENT 3.) The 2016 General Fund's proposed expenditure of $18,062,226 includes $ 417,500 of special one-year expenditures as shown below: 2016 One-time Funding Allocations Item Funding Sheriff — 83K car cameras, 55K Booking Cams, 10K Court video $ 148;000 Community Dev. — 100K Comp Plan, 34K Ag/critical area update $ 134,000 Parks & Rec — Rec Center facility subsidy $ 50,000 Non -Dept — County Strategic Planning $ 35,000 Health Dept — 25K School programs, 9K Env'I enforcement backfill $ 34,000 Auditor — Clerk hire for accounting $ 16,500 Total: $ 417,500 In addition to the one-time allocations above, other significant changes in the 2016 budget as compared to Budget 2015 are summarized below. 4of14 GENERAL FUND: Revenues: General Fund Budget Description Noxious weed control fee - new in 2016 Change Budget reduction reflecting first full year without Sales Tax 279,391 Combined increase anticipated in Regular, Local Sheriff 907516 Option Ft Special Purpose (Prop. 1) sales tax Property Tax 1401958 1% General Levy E. increase from new construction Department 138,223 Increases in various departments' expected Revenues revenues, combined. PUD Privilege Tax 58,700 Revised estimate of PUD Privilege Tax based on Equalization history and better data Criminal Justice 46,500 State pass through sales tax for criminal justice High Crime/DUI purposes Expenditures General Fund Budget Description Noxious weed control fee - new in 2016 Change Budget reduction reflecting first full year without Non -Departmental 28,691 JeffCom fee increase for Dispatch Sheriff 907516 Fully fund Administrative position previously funded to cover Rec Center facility costs for 1 year. with one-time funds, and raise 2 correction officer positions to sergeant to improve 24/7 supervision in the Jail. Add 1 corrections officer Board of 25,684 Add .35 FTE for increased activity for these Equalization activities OTHER FUNDS: Revenues Other Funds Budget Change Description County Extension 150,205 Noxious weed control fee - new in 2016 Parks 8t (88,000) Budget reduction reflecting first full year without Recreation City Prop 1 funding for Memorial Field and Rec. Noxious Weed program - This is an increase of $55,000 Center, which ended May 2015. One time funding of 50,000 from General Fund helps bridge the gap to cover Rec Center facility costs for 1 year. Expenditures OTHER FUNDS Budget Description Change WSU Jeff. County 551000 Noxious Weed program - This is an increase of $55,000 Extension over 2015 budgeted expenditure of $85,000, which was funded with one-time $$ from the General Fund 5of14 OTHER FUNDS Budget Change Description Construction Et 6001000 The $1.2 million Construction &t Renovation budget Renovation includes security screening equipment/installation in the Courthouse, a new jail control panel, and Courthouse wiring upgrade for future implementation of Wi Fi and V01 P OTHER 2016 BUDGET NOTES Courthouse Security — A major emphasis in 2016 is on improving security in the Courthouse for citizens and County staff. A capital appropriation of $285,000 is included in the Final Budget to create a single entry point to the Courthouse, install a video surveillance system, and to make other safety upgrades in the Courthouse. These facility modifications are being made in preparation for screening all people entering the courthouse which will then go live in the 4t" quarter of 2016. A budget amendment will be proposed during 2016 to cover the on-going operating costs. Jail/Sheriff — Another major emphasis in 2016 is on enhancing the safety and healthcare of inmates under our care in the County Jail, as well as improving security for the Jail facility and staff. This includes staffing enhancements and capital investments in the Jail, as well as an on-going effort to augment contracted services that provide healthcare, mental health and substance abuse services to inmates. • Reflected in the Final Budget is a shift initiated by Sheriff Stanko of one FTE from the Sheriff's civil division into the Jail, thus adding one Corrections Officer, as well as addition of a second Corrections Officer FTE to staff the Jail. The Final Budget also provides for reclassifying two existing Correction Officer positions to Sergeants, which supplement two existing Sergeant positions, ensuring there can be one or more supervisors on site for all shifts. These staffing changes improve the safety and level of care for inmates, and enhance Officer safety. • The Final Budget invests $577,350 of capital and one-time facility upgrades to the Jail, including a new control panel, new jail software, a new jail monitoring system, and Jail video court equipment. Another $147,000 of capital and one- time investments are being made to enhance the Sheriff's Office, including Sheriff facility security enhancements and car -mounted video. • A work in progress, but not yet reflected in the 2016 Budget, is an effort by Sheriff Stanko and the County Administrator to identify additional jail healthcare, mental health and substance abuse service providers to enhance services to inmates with available sustainable revenues. Once firmed up, these enhancements will be proposed as amendments to the adopted 2016 Budget sometime in the future. FUTURE NEEDS: • Additional Security Needs —A security audit completed a year ago identified a range of additional modifications beyond those already being made in 2016, that could be made in future years to better provide for the safety of citizens and staff within the Courthouse. Those costs - up to $9 Million - reflect the fact that the 6of14 Courthouse, built in 1892, was not designed to meet the needs of today and tomorrow. Previous estimates for seismic upgrades have ranged as high as $40 Million. These invite the County to engage in more comprehensive facility and property planning. Other County facilities, such as those at Castle Hill and in Hadlock, also have security needs which the County will need to strategize how best to address. Capital Maintenance — even before addressing the security improvements -after 2016, projected minimum capital needs from 2016 to 2020 are estimated at $3.3 Million, leaving many aging facility capital maintenance needs unmet. The County will need to continue to explore funding options and conduct additional facility and property management planning in 2016 and beyond. Facility, property and capital planning will be a significant focus for the County's next Central Services Director. • 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. In 2012 an Exploratory Regional Park and Recreation Committee concluded that with existing funding, existing parks maintenance and recreation programs were "not sustainable." Funding and sustaining Parks and Recreation has yet to be addressed. • County Roads — reductions in federal funding for county roads funding — specifically the federal timber subsidy referred to as "Secure Rural Schools and Communities" — and rising construction costs that outpace revenue has left Public Works with inadequate funding to maintain and improve roads and other transportation facilities. In our latest Six Year Transportation Improvement Program, Jefferson County has only an average of $224,000 per year of local funds available for all construction projects. Even with past reductions in maintenance and construction, and with an extraordinary record of applying for state and federal matching funds, the Road Fund's fund balance is dwindling. With the added uncertainties in future federal dollars from the Secure Rural Schools Act and Payment In Lieu of Taxes, Jefferson County will need to explore, in the next year or two, options for sustainable and adequate funding for Roads. 7of14 Compliance Opinion & Basis for Budget Preparation The 2016 Budget complies with all statutory and constitutional requirements, and substantially complies with adopted county ordinances and resolutions, including: • Resolution No. 26-15, setting Objectives and Procedures for the 2016 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 2016, 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 2016 level of "diversion" of Road Fund property tax to the General Fund is $720,000, the same dollar figure years 2011 through 2015. It is equal to or less than the amount of money budgeted to be expended for traffic law enforcement by the Sheriff in 2016. Revenue: This 2016 Budget includes: o the allowable 1 % property tax revenue increase for the Road Fund o the allowable 1 % property tax revenue increase for the General Fund, o the allowable 1 % property tax revenue increase for the Conservation Futures Fund o the base sales tax of 1 % o the 0.1 % sales tax for Criminal Justice to the General Fund o the 0.3% special purpose sales tax to the General Fund approved by the voters in November, 2010 (Prop. 1) o the 0.1 % sales tax for Mental Health/Chemical Dependency _ o the 0.1 % sales tax for JeffCom 911 • Debt: At year end 2015 as we enter into 2016, the County expects to have the following principal outstanding on the debt: General Obligation Bonds $ 5,550,527 Contractual Borrowing $ 3,088,279 Existing Debt: Principal Outstanding 12/31/15 $ 8,638,806 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 E:3•Sfi[! county debt, and also highlights in green that portion currently anticipated to be funded by Real Estate Excise Tax and/or the General Fund. (The County's JeffCom bond debt service is funded by JeffCom's E911 sales tax revenues.) 51,400,000 $1,200,000 $1.000,000 $800,000 $s00,a00 5400,00 $200,000 TABLE 5 Jefferson County Annual Principal & Interest Due O,0O,y O,~ O,� O,� O"1 oy0 0,I1 O,0 O,0 oyo 6cti 4,11 IS-11OSP 041 411 Oti1 010 Oy�i o'�o 'L 'L �. 'L 'L 'L 'L 'L '� 'L 'L 'L 1. 'L 'L -- All County Bond Principal & interest due -leffCom only Paid by County REEr/Gen'I Fund As shown in the graph, in 2019, some of the County's existing debt will be paid off, which would allow the County to bond for new capital improvements without going above today's debt service cost. In 2022, the County will gain additional capital bonding capacity. CONCLUSION The 2016 Budget is a fiscally responsible budget. Still, significant uncertainties, challenges and opportunities lay ahead. 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. 2016 General Fund Summary • 2. 2016 Other Funds Summary • 3. 2016 Departmental Staffing Schedule • 4. 2016 Special Purpose Sales Tax 9 of 14 ATTACHMENT 1 - page 1 December 14, 2015 Page 1 of 2 Percent change from previous year 9.1% 6.8% -4.0% 8.1% 4.0% 10 of 14 2013 2014 2015 2015 2016 GENERAL FUND Actual Actual Budget Projected Final BARS REVENUE TYPE Revenues Revenues Revenues Revenues Revenues 311 Property Tax 7,145,005 7,278,765 7,418,832 7,390,182 7,559,790 311 Diverted Road Taxes 717,847 720,000 720,000 719,908 720,000 311 Sale of Tax Title Property 0 0 0 0 317 Timber Excise Tax 304,031 379,758 300,000 325,000 300,000 317 Timber Excise Tax (div) 44,725 52,049 35,000 51,366 35,000 313 Sales Tax 2,348,201 2,300,937 2,342,125 2,485,858 2,533,090 313 Sales Tax- Local Option 294,538 292,860 292,125 315,294 313,226 313 Sales Tax- Special Purpose 705,054 701,994 691,875 750,554 759,200 317 Leasehold Excise Tax 57,883 65,117 58,000 60,192 62,000 341 Treas Collection Fees REET 43,720 50,710 45,000 71,674 45,000 319 Interest & Penalties 338,048 355,604 320,000 320,621 330,000 TOTAL TAXES 11,999,052 12,197,794 12,222,957 12,490,649 12,657,305 332 Fed Entitlements-PILT(includes state) 1,316,451 1,375,254 517,000 1,377,681 529,925 335 PUD Priv. Tax 32,775 225,457 290,000 370,446 348,700 336 Marijuana Tax 12,784 336 Crim Just Hi Crime/DUI/Asst 396,577 463,967 435,000 488,747 481,500 336 Liquor Excise Tax 5,123 13,186 36,050 21,930 15,119 336 Liquor Profit 84,780 84,936 86,700 85,002 88,434 349 Interfund Serv.-CostAlloc. 316,761 299,666 300,000 289,008 298,700 361 Investment Income 10,364 22,222 210,000 455,756 214,200 341 Treasurer's Invest Fees & other fees 4,455 2,573 4,852 3,771 3,190 360 Miscellaneous Revenue 18,315 43,363 20,200 57,638 25,000 395 Timber Sales D.N.R. 82,148 334,785 250,000 459,262 250,000 395 Sale of Surplus Real Property 0 0 0 0 390 Other Non -Revenues / Extraordinary 246,000 397 ITransfer into Treas. from other funds 0 56,687 10,000 71500 3,000 TOTAL OTHER TREAS. REVENUE 2,267,749 2,922,096 2,159,802 3,875,525 2,257,768 TOTAL TREASURER'S REVENUE 14,266,801 15,119,890 14,382,759 16,366,174 14,915,074 Dept # 010 Assessor 250,587 13,452 1,700 1,449 8,700 020 Auditor 263,005 251,135 258,401 306,668 307,061 021 Elections 90,995 81,713 146,188 124,940 132,868 050 Clerk 216,973 211,663 188,168 204,728 196,926 060 Commissioners 9,403 7,647 8,050 8,627 8,025 067 Safety& Security 50,748 44,836 58,344 58,474 72,124 068 Corn munity Services 5,104 4,110 6,400 3,488 9,900 080 District Court 589,801 606,438 594,684 652,200 653,102 110 Juvenile Services 321,997 267,995 279,406 266,779 267,345 150 Prosecuting Attorney 151,971 158,120 177,642 204,450 185,399 151 Coroner 11,032 6,380 9,280 11,140 9,280 180 Sheriff 705,999 615,365 585,423 585,148 586,179 240 Superior Court 5,344 3,000 5,500 4,718 20,500 270 Non Departmental 0 0 0 0 TOTAL DEPARTMENTAL REVENUES 2,672,959 2,271,854 1 2,319,186 1 2,432,809 2,457,409 OTAL ALLRE1/ENUES 16,939,760 17,391,744 16,701,945 18,798,983 17,372,483 Percent change from previous year 9.1% 6.8% -4.0% 8.1% 4.0% 10 of 14 ATTACHMENT 1 - page 2 Pane 2 of 2 re[ceni Gnanye ]TUFT] PIeVIouS Year 1.070 2013 2014 2015 2015 2016 2,507,002 GENERAL FUND Actual Actual Budget Budget Final Dept. EXPENDITURES Expenditure Expenditure Expenditure Expenditure Expenditure 010 ASSESSOR 951,096 758,908 798,089 798,089 840,282 020 AUDITOR 473,645 541,352 554,002 554,002 588,934 021 ELECTIONS 238,759 224,695 240,862 240,862 254,566 050 CLERK 370,873 383,608 414,177 414,177 433,676 059 COUNTY ADMINISTRATOR 303,768 317,648 349,080 349,080 367,583 060 COMMISSIONERS 403,829 416,269 430,639 430,639 437,199 061 BOARD OF EQUALIZATION 6,315 7,369 7,392 7,392 33,383 062 CIVIL SERVICE COMMISSION 1,540 992 2,120 2,120 2,173 063 PLANNING COMMISSION 23,063 30,677 33,824 33,824 34,670 067 EMERGENCY MANAGEMENT 143,031 151,594 161,222 161,222 175,084 068 COMMUNITY SERVICES 146,350 166,150 175,848 175,848 180,585 080 DISTRICTCOURT 695,623 726,589 774,791 774,791 824,550 110 JUVENILE SERVICES 863,227 891,085 947,122 947,122 960,518 150 PROSECUTING ATTORNEY 906,899 946,472 921,080 921,080 966,429 151 CORONER 25,784 25,996 32,850 32,850 35,350 180 SHERIFF 5,474,403 5,545,665 5,562,674 5,582,674 5,974,698 240 SUPERIOR COURT 303,862 383,104 298,474 298,474 323,972 250 TREASURER 366,053 396,722 431,906 431,906 447,287 SUBTOTAL DEPARTMENTS: 11,698,120 11,914,895 12,136,152 12,156,152 12,880,939 270 NON -DEPARTMENTAL 2,886,743 3,016,213 3,055,458 3,150,458 3,220,787 Add for 2015 unon incr/other adds 0 135,000 261 OPERATING TRANSFERS 0 0 0 0 261 Op Trans- 10- Substance Abuse 47,500 48,000 48,960 48,960 50,200 261 Op Trans- 50- Jeff County Extension 171,900 179,500 181,700 181,700 186,250 261 Op Trans- 350- County Cap. Improve. 400,000 550,000 880,000 261 Op Trans- 99- Parks & Recreation 367,300 399,800 406,950 406,950 443,150 261 Op Trans- 160 -Health 596,200 617,700 618,732 650,732 668,200 261 Op Trans- 165 -Water Quality 24,200 74,500 0 261 Op Trans- 200 -Comm unity Develop. 411,400 421,400 429,650 495,650 572,000 261 Op Trans -180 Road Fund 70,000 261 Op Trans- 261 -Risk Management 35,000 0 0 0 0 261 OTHER OPERATING TRANSFERS 138,354 76,724 129,660 129,660 40,700 TQTAL 16,776,717 17,298,732 17,007,262 18,305,262 18,062,226 re[ceni Gnanye ]TUFT] PIeVIouS Year 1.070 3. 11/0 -1 .170 0.25 /0 b.Z% Beginning Cash and Investments 2,507,002 2,670,045 2,558,221 2,762,005 3,530,305 Revenues 16,939,760 17,391,744 16,701,945 18,798,983 17,372,483 Expenditures 16,776,717 17,298,732 17,007,262 18,305,262 18,062,226 Ending Cash & Investments 2,670,045 2,763,057 2,252,904 3,255,726 2,840,562 adjustments (1,052) carryover (est. at 1.5%) 255,109 274,579 270,933 Adj. Ending Cash & Investments 2,670,045 2,762,005 2,508,013 3,530,305 3,111,495 Required 10% of Exp. to Reserves 1,677,672 ' 1,684,873 1,700,726 1,830,526 1,806,223 Revenue stabilization reserve 440,000 440,000 440,000 440,000 525,000 Reserved for one time expenses 417,250 50,000 Unreserved Fund Balance 552,373 637,132 367,287 842,529 730,273 11 of 14 ATTACHMENT 2 December 14, 2015 12 of 14 2015 2015 2016 est 2016 est Revenue Expend. Beg. Bal. Revenue Expend End. Bal. OTHER FUNDS BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET 105 -AUDITOR'S O&M 75,129 120,983 102,479 76,275 125,899 52,855 106 -COURTHOUSE FACILITATOR 5,400 9,932 14,981 6,500 8,926 12,555 107 -BOATING SAFETY PROGRAM 61,500 58,588 16,672 52,020 56,758 11,934 108 -COOPERATIVE EXT. PROGRAMS 364,196 399,196 96,492 445,815 490,714 51,593 113-4-H AFTER SCHOOL 46,129 46,129 55,076 10,600 46,129 19,547 119-JEFFCOM CAPITAL FUND (new 2011) 275,510 275,510 13,406 274,790 274,790 13,406 120 -CRIME VICTIMS SERVICES 69,001 75,495 87,722 76,689 79,051 85,360 123 -JEFF CO GRANT MANAGEMENT FUND 150,000 150,000 34,000 150,000 150,000 34,000 125 -HOTEL -MOTEL 310,500 315,000 509,450 385,500 389,715 505,235 126-H&HS SITE ABATEMENT 2,500 18,500 43,789 - 20,000 23,789 127 -PUBLIC HEALTH 3,774,793 3,969,555 796,338 3,653,588 3,924,532 525,394 128 -WATER QUALITY FUND 1,293,821 1,205,913 364,524 1,176,243 1,081,256 459,511 130 -MENTAL HEALTH 47,650 44,250 12,498 47,650 44,250 15,898 131 -CHEMICAL DEPEND/MENTAL HEALTH 395,497 424,144 57,089 408,503 424,144 41,448 135 -JEFFERSON COUNTY DRUG FUND 17,200 19,800 62,879 15,300 16,300 61,879 136 -SHERIFF DRUG INVESTIGATION 3,000 3,666 3,000 666 140 -LAW LIBRARY 10,150 10,000 18,053 12,650 10,000 20,703 141 -TRIAL COURT IMPROVEMENT 25,000 29,100 62,767 25,000 73,500 14,267 142 -PUBLIC DEFENSE FUNDING 35,000 35,000 48,400 35,000 35,000 48,400 143 -COMMUNITY DEVELOPMENT 1,537,963 1,535,466 392,089 1,619,987 1,671,618 340,458 147 -FEDERAL FOREST TITLE III - 35,809 42,196 - 42,196 148 -JEFF CO AFFORDABLE HOUSING 226,000 203,400 318,163 231,650 203,400 346,413 150 -TREASURER'S O&M 47,024 47,024 32,000 47,036 46,881 32,155 151-REETTECHNOLOGY FUND 13,200 20,069 6,331 14,000 14,000 6,331 155 -VETERANS RELIEF 58,460 59,950 50,243 58,460 59,950 48,753 160 -WATER POLLUTION CNTRL LOAN FUND 5,272 2,038 84,743 1,200 2,883 83,060 174 -PARKS AND RECREATION 578,590 591,921 201,957 541,250 596,888 146,319 175 -COUNTY PARKS IMPROVEMENT FUND 46,400 42,793 29,432 51,500 35,592 45,340 177 -SPECIAL PROJECTS FUND - - - - - 178 -POST HARVEST TIMBER MGMT RESV - 3,978 9,785 4,017 5,768 180 -COUNTY ROADS 9,968,378 11,367,730 3,795,416 9,429,607 9,979,537 3,245,486 181 -EMERGENCY ROAD RESERVE - - 2,440 - 2,440 183-FACIL111ES MANAGEMENT 1,009,694 1,127,638 492,796 1,043,169 1,121,889 414,076 185-FLOOD/STORM WATER MANAGEMENT 4,500 6,107 2,632 3,475 186-BRINNON FLOOD CONTROL SUB -ZONE 3,499 6,682 2,500 4,182 187-QUILCENE FLOOD CONTROL SUB -ZONE 6,478 125,115 51,517 73,598 199 -JEFFERSON COUNTY FAIR 250,000 250,000 250,000 250,000 301 -CONSTRUCTION & RENOVATION 100,000 632,496 220,000 1,100,000 1,230,000 90,000 302 -COUNTY CAPITAL IMPROVEMENT 600,000 624,850 2,324,693 750,000 1,730,250 1,344,443 306 -PUBLIC INFRASTRUCTURE 341,400 750,000 492,086 341,400 750,000 83,486 308 -CONSERVATION FUTURES TAX 228,400 228,400 446,599 231,623 423,393 - 254,829 401 -SOLID WASTE 2,720,411 2,727,162 1,414,864 2,880,293 3,312,115 983,042 402 -SOLID WASTE POST CLOSURE 100 6,000 66,156 50 6,000 60,206 403 -SOLID WASTE EQUIPMENT RESERVE 800 - 542,560 300,800 - 843,360 404 -YARD WASTE EDUCATION FUND 2,500 5,000 9,731 2,500 5,000 7,231 405 -TRI -AREA SEWER FUND 170,750 316,544 735,347 170,500 221,159 684,688 501 -EQUIPMENT RENTAL & REVOLVING 1,991,268 3,396,630 3,619,833 2,137,611 3,394,031 2,363,413 502 -RISK MANAGEMENT RESERVE 150,000 150,000 216,000 150,000 150,000 216,000 505 -EMPLOYEE BENEFIT RESERVE 198,000 249,325 673,588 198,000 249,325 622,263 506 -INFORMATION SERVICES 1,500,199 1 1,884,244 1 885,738 1 1,521,700 1 1,819,337 1 588,101 TOTAL OTHER FUNDS BUDGETS 28,703,785 33,483,039 19,642,971 29,924,459 34,587,878 14,979,552 001 -GENERAL FUND 16,701,945 17,007,262 3,530,305 17,372,483 18,062,226 2,840,562 TOTAL ALL FUNDS 45,405,730 50,490,301 23,173,276 47,296,942 52,650,104 17,820,114 12 of 14 ATTACHMENT 3 JEFFERSON COUNTY STAFFING SCHEDULE 14 -Dec -15 JEFFERSON COUNTY STAFFING SCHEDULE (Full Time Equivalents - FTE's) Auditor's O & M Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget IBudget 0.56 27ch De artment 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 ' Assessor 11.41 11.36 10.50 10.63 10.63 9.63 9.56 9.37 9.37 9.37 9.65 9.65 0.0 Auditor 7.63 8.05 8.05 8.05 7.50 6.63 6.31 6.31 6.44 7.19 7.19 7.54 0.4 Elections 2.11 2.11 2.19 2.19 2.19 2.10 2.10 2.07 2.07 2.07 2.10 2.10 0.0 Clerk 6.40 6.40 7.00 7.00 7.00 6.52 6.41 5.82 5.82 5.82 5.82 6.10 0.3 County Admi ni strator 2.75 2.71 2.71 3.16 3.16 2.94 2.94 2.91 2.91 3.01 2.91 2.94 0.0 Commissioners 5.68 5.70 5.68 5.36 5.23 5.19 5.19 5.15 5.15 5.15 5.15 5.08 -0.1 Board of Equalization 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.60 0.4 Planning Commission 0.29 0.28 0.50 0.50 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0 Safety & Security 2.46 2.46 2.48 2.69 2.48 2.85 3.00 2.47 2.47 2.47 2.59 2.60 0.0 District Court 9.00 9.00 9.00 9.11 9.25 8.61 8.39 8.89 8.89 9.02 9.11 9.15 0.0 Juvenile Services 8.16 8.16 8.07 8.19 7.76 7.32 7.52 7.52 7.60 7.20 7.64 7.50 -0.1 Prosecuting Attorney 11.00 11.69 11.91 11.85 10.85 11.77 10.32 10.62 10.62 10.62 10.60 10.46 -0.1 Sheriff 47.18 47.12 48.58 48.46 47.97 49.57 49.51 49.08 51.31 50.60 49.74 50.84 1.1 Superior Court 1.74 1.76 2.16 2.15 2.22 2.03 2.03 2.01 2.01 2.21 2.27 2.25 0.0 Treasurer 4.61 4.61 4.61 4.61 4.46 4.38 4.39 4.38 4.38 4.38 4.38 4.40 0.0 Total General Fund 120.64 121.61 123.66 124.17 121.37 119.76 117.89 116.82 119.26 119.33 119.37 121.21 1.82 Auditor's O & M 0.00 0.00 0.00 0.00 0.25 0.25 0.56 0.56 0.94 0.56 0.56 0.59 0.0 Courthouse Faci I itator 0.00 0.20 0.20 0.00 0.15 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.0 Boati ng Safety 0.26 0.26 0.26 0.26 0.27 0.25 0.15 0.15 0.15 0.15 0.33 0.33 0.0 Cooperative Extension 4.12 3.45 4.17 4.10 2.65 3.06 2.63 2.92 3.24 3.09 4.74 5.57 0.8 4H After School 1.31 1.31 1.26 1.26 1.26 1.26 1.26 1.34 1.29 1.34 0.90 0.90 0.0 CrimeVictims 1.31 0.75 0.95 1.05 1.05 1.05 1.00 1.00 1.00 1.00 1.00 1.00 0.0 E-911 JeffCom 11.39 13.39 14.02 15.35 17.35 17.35 16.36 14.86 0.0 Public Health 34.01 35.49 38.72 38.79 35.75 35.26 34.13 33.03 34.93 33.08 34.12 34.19 0.1 Water Quality 1.93 1.95 2.40 6.03 6.75 5.79 5.24 5.48 5.76 6.08 7.14 8.26 1.1 Animal Services 3.27 2.25 2.64 2.64 2.67 2.06 2.06 1.06 0.0 Trial Court Improvement 0.00 0.00 0.00 0.00 0.00 0.34 0.35 0.22 0.22 0.22 0.00 0.00 0.0 Community Development 24.73 26.01 25.89 25.89 15.20 11.38 17.30 14.80 10.85 12.62 13.38 13.90 0.5 Treasurer's O & M 0.15 0.15 0.15 0.15 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.0 Parks & Recreation 7.20 6.78 7.59 7.58 7.92 5.28 5.27 7.93 7.74 6.74 5.59 5.39 -0.2 County Parks Improvement 0.86 0.82 0.77 0.71 0.75 0.25 0.24 0.07 0.07 0.12 0.13 0.14 0.0 Special Projects 0.42 0.00 0.00 0.00 0.00 0.00 1.05 1.18 0.85 0.00 0.00 0.00 0.0 Post Harvest Timber 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.01 0.01 0fl1 0.01 0.0 County Roads 53.73 55.22 51.97 50.63 51.90 51.47 49.69 45.97 48.90 48.24 45.89 46.36 0.5 Facilities Management 7.02 6.98 8.03 8.23 7.46 7.42 6.76 6.75 6.70 7.84 7.97 7.96 0.0 Flood/Stormwater Mgmt. 0.40 0.18 0.00 0.00 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.0 Brinnon Flood Control 0.01 0.01 0.01 0.01 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.0 Quilcene Flood Control 0.15 0.07 0.07 0.01 0.01 0.02 0.02 0.01 0.01 0.01 0.01 0.01 0.0 Construction & Renovation 2.35 0.83 0.55 0.53 0.24 0.18 0.49 0.22 0.28 0.22 0.62 0.29 -0.3 HJ Carroll Park 0.15 0.14 0.15 0.28 0.28 0.07 0.06 0.06 0.06 0.06 0.00 0.00 0.0 Solid Waste 7.60 7.80 8.23 8.28 9.33 9.30 9.22 9.26 9.27 9.24 9.63 9.75 0.1 Tri Area Sewer 0.00 1.04 1.11 1.12 0.68 1.13 1.25 1.32 2.38 1.22 0.16 0.16 0.0 ER & R 7.03 6.85 7.15 6.60 6.71 6.54 6.57 6.65 6.65 6.65 6.40 6.54 0.1 Information Services 6.01 6.99 7.02 7.14 7.13 7.38 7.37 7.37 8.37 8.42 7.45 7.43 0.0 Total Other Funds 175.4 179.92 183.93 186.76 176.2 167.58 169.52 162.71 150.16 147.40 146.52 149.27 2.75 Total All Funds 296.05 301.53 307.59 310.93 297.55 287.34 287.41 279.53 269.42 266.73 265.89 270.48 4.57 13 of 14 t0 � O N Lu c N ma ~ w o U) Ow U Z O Oa Q, 0. wa LL J LL Q wW a 4+ O O OO V CO O N O- 00 N S M CD M O O 00 N N O o 0 O O 00 00 (fl 0) — ZY• Cl) N N O Ln V O O LO O O O C) C> N N 00 q' C0 I- 0) O o N O it 00 N — V- i` r- N N CA CA 00 00 O O Cfl V V Cp N N `n 0M0 M M M V C`') O I� Cfl O O G LO m N N LC) LO � M LO Ln � d r- (` r CO — LO (N Cfl O 0 0 0 0 C) 0 O O r- r- i` i` 00 C D C3) O 00 ? 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U d 0 o in _ d d H _ v) o _v -t @ O w CL L Z N O •D +ie O :� > C a) = C a a) U °' N m o w - F o a) _ aLL Cz cu O > W o @ U (is O a) E a m a� E �(A� to U �, ID QcD > CT p a Q- a) E O - cu iC _ N �_ Q m m U Q E ~ a' o c ami in c° O X N L a) Na Min <a O a) O U c > m .0 3 = _ cn v, A� SN UL U E coL U O L d( L w N O L p p• N 3-0 O `, O N 06 C a)� C C U 7 L Z� (E cn cn O O cn M C a) U Cn >, E p O Q) Q p O iz E Q 0 V C E tZ i6 U 0 0 0 M � f- p C2 EL L p O Q U U w -� U' O L_ N .0 U a) E U (13 0 -r .� "p CL _ � — C N L LL _ Cn (� a) U Q M Q) 'cn .E o O C N C CO C C U (0 w d Q > +-, 1 Q U L a] 0) O C N O C L N H m (0 O (n � �- to U O F- (o CL C7 U (d d a 3 U) — = C O O inL = a) O a` )) x iu aa)i a` )) w = to v in L uj w cn a)_U �) Z v v v a) v = a) Z� - �' _U N .> in Z:) N a U ) (n (n (n U) Q 00 CO cn w D 7 LL H F3 L a) ._ ._ 0� _ C _ _ a O O a) C C C U U O a) Z (a H CO Z _ .c a s 0 O L L 0 0 0 C U cis C p O U tea C. cn a) c w d L a"i cn a) Li ci E° E E E E U) (n `n (n `" d w i6 () X `� o E E E T O O O o Ln o �U)(D Lu u) a- -5 UODUU� F- cn�U 4- 0 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 2016 RESOLUTION NO WHEREAS, the Board of Commissioners set the salaries of the FLSA and Union exempt management and professional positions of Jefferson County by passage of Resolution No. 59-14 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 1.50% is needed on the salary schedule adopted with Resolution 59-14 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; and WHEREAS, on July 27, 2015, the County Commissioners adopted Resolution No. 26-15 in the matter of establishing objectives and procedures for the 2016 County Budget, including a goal to establish a 1.50% general wage adjustment for non-union employees; and 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. 2016. BE IT FURTHER RESOLVED, that the adjustments will be effective January 1, BE IT FINALLY RESOLVED, 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. SEAL: ATTEST: APPROVED AND ADOPTED this day of JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan, Chairman Phil Johnson, Member Carolyn Avery Deputy Clerk of the Board Kathleen Kler, Member 2015. T, �i M O V M r O M O O Lf) M Lf) r Ln O O r I -- w Ln Ln Ln r r q;T O N M 00 Lf) 'd' (D Lf) N (0 N t (D t3) CO I-- 00 0) r 1-- O r LL) 'q N co 114- (D O 0 r O O r Lf) r O N 00 (0 00 Ln Lf) O O N N N N E r O r Lf) 00 N O O V O V O O M O N r _ co _ '� _ "t _ V _ Lf) _ Lf) _ O _ O _ O _ r- _ 00 _ 00 O_ _ O r O Il- (0 Lf) M M I- O r- Lf) O r r 0 Cl) N M N O r- r O�� M� O M (0 r 00 Ln 00 1- 0 0 N I- M r Lo Lf) M N r I- M cM N Cl) Lf) 00 £ r O r00 r (0 't Lf) O O I- r O CO r N N N N I- O M� O 00 N� N 00 T O� M Ni q'i of Lf) Ln Lf) O O 1` r_ 00 O CA M 07 00 V M Lf) 'IT (0 LLQ O 0) O O r- Ln r 00 O t w M S M Ln 0 V' O r M O M Lf) 't N r 00 O L) N 00 LL) Tr-- O N O r- O O 00 O m (N N Lf) I` O W M Lf) M� r M M O C0 Lf) M Lf) I- N N N N N E 0 M N Lf) O N O- Lf) O Lf) r I- q M M' V N LL) Ll) O O�r- 00 00 O O O'q O O M N N O 1\ IT M M O O Lf) Lf) 0) r O r g M V 'T V' N O N M O O (D Ln r CY) Il - c Lf) M r r d' N 1- r 6 V 00 O 6 M r CN 'q (0 O E 00 1- V M V 1l- M r M Il- Ln 0 N r Lf) N N N N Lf) M •--' It r- r Lf) M M M M M L() r M C Ili LL) Ll) LL) O (0 P- P- 00 cr L() 0 r- q d' O N 0 M M M Lf) N V 00 O a r L O N r O M O M C0 f� N O O 00 Lf) (0 O c O r r- LC) N (0 w O d' M O I- 1` O r (M O b E ti r- M r r M M Lf) Lf) O Lf) L.f) O C0 00 N N N N �� O M M O M I- r O r 0 N 00 M M V V N V Ln Lf) (fl O 1` r- Lb 00 n M M 00 Ln M LL) C) ICT Lf) r M 1l- Iq O 00 00 N 1- 00 Ln N M M CO 1- 1- O CO M N N N 00 IT Lf) [-- 0') N V (0 O I- O O O O Lf) O O 00 O O N V 0 E 0 N O 00 O M O O r(0 qT O N N r N N N M (0 00 r Ln 00 N Lf) O V 0) O O CN M M M V V V Ln Lf) O (D (fl P- 00 00 O 1l- Lf) N Lf) It N r O M Imo- O 0 O 'T O O t I� O 00 IT N O N O O CO O 00 It 00 O Ln IT Lf) 00 0) �- M 0 E M ti r M O O M N Mr- V M 1- r r N N N Lf) I- O M O O w N 1` N r- M M Cl) M V Iq ICT Ln Lf) Ln (0 fD Il- r- 00 r M Cl) IT O) ICT O r LL) M I- r- O O M00 N r- t O r- O d) r r 00 O O O (D Lf) O O Lf) -'IT c (.0 q' O (0 r O N a) LL) O O H Lf) N 00 00 O N O E ti r I,- ICT 'IT (0 O 0 O 00 T M O M r r N N r IT (0 O N Lf) O N 0 O Lf) O LO r M M M M� Ili Ili Ln Lf) O (d 1` ti O O r- N CD 'q N r-" Ln Ln O M It N r- 0) Ln O t 00 r 00 r q M M M O Lf) O 10 r 0 r (D 'IT V c 0 M Ln M r 00 I- O C0 O N Ln N L() CD 1-- 1-- O r M 00 r 0 M r N Lf) r O r Lf) M S M r r r N E O M Ln C10 r I, r Lf) O M 00 M M M M M M i Ln Ln Ln O O�� r N N M i-- Ln O LL) Trl- 00 r q (0 Lf) N 00 t O M O Ln q M I- M m M M 0 N O M 00 LL) M q 00 O O 00 CD O r- O O O M r M (0 (D 00 O b £ N M r O r 0 0) ('V CO CO 't 1-- M CO (0 r r r N 0) N Iq 1` O N O O M� r (D r O N M M M M d Ili Ili Ln Ln O O�r_ 1-- I` It 00 N I-- I-- N N Ln M I- O co 00 L() It r m 00 N r O r r (0 M r r q Ln I- LL) O (0 IT (0 It O- N M (0 N'q M -- O M N 0 E r O N L() r M r- M N M I- O Iq N� d r r r r O r M O M r cf 00 r Lf) O't O Z N M M M MIt Lf) Ln Lf) O O P- uJ X W T L O r N M- C0 00 O O N w W O r r r r - r r - r r N N N D W O Q - 2016 FLSA UNION EXEMPT POSITIONS POSITION TITLE GRADE County Administrator (contract position) - Central Services Director MGR22 Public Works Director MGR22 County Engineer MGR22 Chief Deputy Prosecuting Attorney MGR22 Health & Human Services Director MGR21 Community Development Director MGR21 Juvenile Services Director MGR20 Undersheriff MGR20 Jail Superintendent MGR20 Deputy Prosecuting Attorney III MGR20 Planning Manager MGR20 Environmental Health Supervisor MGR20 Clerk of the Board/Human Resources Manager MGR19 Engineering Services Manager MGR19 Operations Manager MGR19 Deputy Prosecuting Attorney II MGR19 Emergency Management Program Manager MGR18 ER&R Manager MGR18 Road Maintenance Superintendent MGR18 Solid Waste Manager MGR18 Public Health Supervisor MGR18 Accountant - Auditor MGR18 Deputy Prosecuting Attorney I MGR18 Public Health Chief Operations Director MGR17 Financial Manager MGR17 Parks & Recreation Manager MGR17 Payroll Services Manager MGR17 Chief Deputy/Office Supervisor - Assessor MGR17 Chief Deputy/Office Supervisor - Auditor MGR17 Chief Deputy/Office Supervisor - Treasurer MGR17 District Court Administrator MGR17 Chief Deputy/Office Supervisor - Clerk MGR15 Confidential Secretary - Sheriff MGR15 Superior Court Administrator MGR15 Deputy Clerk of the Board DCOB Executive Assistant EA Executive Secretary II ESII Executive Secretary I ESI JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST CONSENT AGENDA F REGULAR AGENDA TO: Board of County Commissioners County Administrator FROM: Philip Morley, County Administrator DATE: December 14, 2015 SUBJECT: Resolution Updating the Working Capital Reserves STATEMENT OF ISSUE: Update working capital recommendations for all Jefferson County Funds. ANALYSIS: The recommended working capital reserves have been reviewed during the 2016 budget process and the following changes are proposed from previous Resolution 65-13. Funds Eliminated: Funds Changed: Fund Resolution 65-13 New Resolution Reason for Change Percent* Minimum Percent * Minimum Fund Reason for Change 114 -ECONOMIC 25,000 N/A Fund eliminated This fund will be discontinued and costs will be paid DEVELOPMENT di rectly out of the Genera I Fund begi nni ng 2015. 129 -ANIMAL SERVICES Fund eliminated This fund will be disconti nued and costs will be paid di rectly out of the General Fund be i nni ng 2015. 503 -JC UNEMPLOYMENT Fund eliminated Fund eliminated in 2014. All revenues and RESERVE (moved to fund 505) I expenditures in this fund will now be in fund 505. 504 -INDUSTRIAL INSURANCE Fund eliminated Fund eliminated in 2014. All revenues and RESERVE (moved to fund 505) 1 expenditures in this fund will now be in fund 505. Funds Changed: Fund Resolution 65-13 New Resolution Reason for Change Percent* Minimum Percent" Minimum 177 -SPECIAL PROJECTS FUND 10% 25,000 N/A No longer has minimum reserve, currently this fund is inactive. FISCAL IMPACT: Decreases minimum recommended reserves by $25,000 for all funds and eliminates funds that are no longer County Funds. These recommended reserve amounts are targeted amounts that each fund is recommended to maintain at fiscal year-end each year. REQUESTED ACTION: Approve attached resolution updating working capital reserves B / ounty Ad 'i istrator Date 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. 65-13 approved in 2013 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. 65-13 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 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, 2015. SEAL: ATTEST: Carolyn Avery Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan, Chair Phil Johnson, Member Kathleen Kler, Member JEFFERSON COUNTY- List of Reserve Recommendations - All Funds revised 12-14-15 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 113-4-H AFTER SCHOOL 10% 10,000 10% of Total Spending, or $10,000, whichever is larger 114 -ECONOMIC DEVELOPMENT N/A None Required 119-JEFFCOM BOND FUND 5% 5% of Debt Service Expense 120 -CRIME VICTIMS SERVICES 10% 10% of Total Spending 123 -JEFF CO GRANT MANAGEMENT FUND 10% 34,000 10% of Total Spending, or $34,000, whichever is larger 125 -HOTEL -MOTEL 25% 25% of Total Revenue 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 130 -MENTAL HEALTH N/A Pass Through Fund only 131 -CHEMICAL DEPEND/MENTAL HEALTH 10% 10% of Total Revenues 135 -JEFFERSON COUNTY DRUG FUND 10% 10% of Total Spending 136 -SHERIFF DRUG INVESTIGATION 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, or $153,000, whichever is larger 147 -FEDERAL FOREST TITLE III N/A None Required 148 -JEFF CO AFFORDABLE HOUSING 10% 10% of Total Spending 150 -TREASURER'S O&M N/A None Required (RCW84.56020(08) 151-REET TECHNOLOGY FUND N/A None Required 155 -VETERANS RELIEF 10% 10% of Total Spending 160 -WATER POLLUTION CNTRL LOAN FUND 10% 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 N/A Special Projects only, Based on prefunding expenses 178 -POST HARVEST TIMBER MGMT RESV N/A Special Projects only, Based on prefunding expenses 180 -COUNTY ROADS 25% 25% of Operating Expenses, 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, whichever is 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 Varies 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 N/A Based on prefunding post -closure expenses 403 -SOLID WASTE EQUIPMENT RESERVE N/A Capital projects only, Fund requires no working capital 404 -YARD WASTE EDUCATION FUND N/A 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 N/A 216,000 10% of Total Spending, or $216,000, whichever is larger 503 -JC UNEMPLOYMENT RESERVE N/A None Required 504 -INDUSTRIAL INSURANCE RESERVE N/A None Required 505 -EMPLOYEE BENEFIT RESERVE N/A 125,000 10% of Total Spending, or $125,000, whichever is larger 506 -INFORMATION SERVICES 25% 25% of 12/31 Accumulated Depreciation for Equipment Funds Eliminated: Funds Changed: Fund Resolution 65-13 New Resolution Percent** Fund Percent** Minimum Percent" Minimum Reason for Change 114 -ECONOMIC DEVELOPMENT No longer has minimum reserve, currently this fund is inactive. Fund eliminated This fund will be discontinued and costs -will be paid directly out of the General Fund beginning 2015. 129 -ANIMAL SERVICES Fund eliminated This fund will be discontinued and costs will be paid directly out of the General Fund beginning 2015. 503 -JC UNEMPLOYMENT Fund eliminated Fund eliminated in 2014. All revenues and expenditures RESERVE (moved to fund 505) in this fund will now be in fund 505. 504 -INDUSTRIAL INSURANCE Fund eliminated Fund eliminated in 2014. All revenues and expenditures in RESERVE (moved to fund 505) this fund will now be in fund 505. Funds Changed: Fund Resolution 65-13 New Resolution Reason for Change Percent** Minimum Percent ** Minimum 177 -SPECIAL PROJECTS FUND 10% 25,000 N/A No longer has minimum reserve, currently this fund is inactive.