HomeMy WebLinkAbout120516_ra01JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of Commissioners
FROM: Philip Morley, Jefferson County Administrato
DATE: December 5, 2016
RE: Public Hearing on Recommended 2017 Jefferson County Budget
STATEMENT OF ISSUE:
The County Commissioners will hold a Public Hearing on the Recommended 2017 Jefferson
County Budget at 10:00 AM Monday, December 5, 2016 in the Commissioners' Chambers. After
receiving and considering public testimony, the Commissioners may direct staff to prepare a Final
2017 Budget for potential adoption on December 12, 2016 or a subsequent meeting.
ANALYSIS:
The Recommended 2017 Budget was transmitted to the County Commissioners on November 18.
The Recommended Budget can be viewed on-line at www.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 2017 Jefferson County
Budget, deliberate on the record and provide direction to staff to prepare a Final 2017 Budget for
potential adoption on December 12, 2016 or a subsequent date.
REVIEWED BY:
T ' 5
REP Mo _,'County Adminis ator
Date
TO
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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 5, 2016
rI �
SUBJECT: Message for the Recommended 2017 Jefferson County Budget
I am pleased to transmit to the Board of County Commissioners a Recommended 2017 Jefferson
County Budget. At almost $55 Million across 51 separate funds, it is a balanced budget that
preserves the status quo of current programs and services, with a few very modest increases. This
memorandum offers highlights about the Recommended 2017 Jefferson County Budget and also
identifies a number of the County's budgetary opportunities and challenges in the years ahead.
Public comment on the Recommended 2017 Budget is invited at a public hearing scheduled for
10:00 A.M. on December 5, 2016 in the Commissioners' Chambers in the Jefferson County
Courthouse. Written comments are also welcome at anytime through the end of the hearing.
After the hearing and deliberations, the County Commissioners will give direction to staff on
modifications to create a Final Budget. The Board of County Commissioners is tentatively
scheduled to vote to adopt the modified Final Budget at its regular meeting on December 12, or at
a subsequent meeting.
Overview
Staff, elected officials and department directors have worked together in preparing a Budget for
2017. Details of the 2017 Budget are on-line at www.co.lefferson.wa.us.
The total 2017 Recommended Jefferson County Budget is $54,934,824 for all funds combined:
General Fund: $ 18,578,538
50 Other Funds: $ 36,356,286
All Funds: $ 54,934,824
TABLE 1 on the next page shows how total General Fund revenues and expenditures for 2017
compare to 2016:
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TABLE 1: GENERAL FUND
If an additional $255,000 expenditure is appropriated mid -year 2017 as planned, the
unencumbered fund balance will be reduced to $1,015,668, a reduction of -8.4% from 2016.
ATTACHMENT 1 summarizes Recommended 2017 General Fund revenues and expenditures by
department.
Besides 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
2016 Original
Budget
2016
Projected Year
end
2017
Recommended
Budget
% Change
From 2016
Projected
General Fund Revenues
$17,372,483
$19,190,007
$18,041,838
-6.0%
General Fund Expenditures
$18,062,226
$18,954,226
$18,578,538
-2.0%
Estimated Ending Fund Balance $ 3,111,495 $ 4,113,545 $ 3,855,522 -6.3%
Unencumbered Fund Balance $ 753,273 $ 1,109,122 ** $ 1,270,668 14.6%
If an additional $255,000 expenditure is appropriated mid -year 2017 as planned, the
unencumbered fund balance will be reduced to $1,015,668, a reduction of -8.4% from 2016.
ATTACHMENT 1 summarizes Recommended 2017 General Fund revenues and expenditures by
department.
Besides 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
2016 Budget
2017 Budget
% Change
Revenues
$ 29,924,459
$ 31,142,264
4.1%
Expenditures
$ 34,587,878
$ 36,356,286
5.1%
ATTACHMENT 2 summarizes total 2017 Recommended budgeted revenues and expenditures for
each of 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 2014 to present, and models the
projected General Fund revenues and status -quo expenditures for the next 5 years, 2017-2021.
2016 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 2017, improves our
revenue forecast for 2017 and beyond.
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TABLE 3
GENERAL FUND HISTORY & PROJECTION 2017-2021
11 -gin -1R
" Included in 2017 in this model is an is additional $255,000 for potential expenditures that are
planned, but not included in the recommended budget.
We 5rA
zon
2017
2018
2018
20D,
2019
Z.
2020
2021
GENERAL FUND
2014
2015
2016
2016
%
Recommd
�'.J
projected
Prv7
projected
Prof
projected
[2021
Pmj
projected
Actual
Actual
Budget
Projected
mgr
Budget-
Inc r
Bud et
mgr
Budget
mgr
Budget
mgr
Budget_
Beginning Fund Balance
2,670,046
2,762,006
3,530,305
3,593,450
4,113,544
3,600,522
3,542,471
3,436,108
3,268,954
Revenues
16,530,822
17,298,966
17,372,483
17,765,007
1.6% 18,041,838
3.0% 18,581,289
3.0% 19,129,437 2.9%
19,684,191
2.9% 20,255,032
Onetime funds Received
847,422
1,660,000
1,425,000
Other One time revenues
13,500
TOTAL REVENUES
17,391,744
18,958,966
17,372,483
19,190,007
18,041,838
18,581,289
19,129,437
19,684,191
20,255,032
Expenditures Base Budget
(16,393,232)
(16,954,773)
(17,568,438)
(17,549,826)
3.1% (18,099,208)
3.1% (18,923,188)
3.2% (19,528,730) 3.2%
(20,153,650)
3.2% (20,798,567)
rans To Capital Imp. forcap. repair & maint.
(550,000)
(880,000)
(300,000)
Oth er Adj u stm ents
One time costs
(342,000)
(297,461)
(417,250)
(467,250)
(479,330)
Other One time costs
(13,500)
(597,150)
Aid Year Additions to base budget
(125,000)
(40,000)
(255,000)
add to base budget
TOTAL EXPENDITURES:
(17,298,732)
(18,132,234)
(18,110,688)
(18,954,226)
(18,833,538)
(18,923,188)
(19,528,730)
(20,153,650)
(20,798,567)
Year -End Adjustments
(1,052)
4,712
Estimated carryoverat 1.5%
271,660
284,313
278,678
283,848
292,931
302,305
311,978
Ending Fund Balance
2,762,006
3,593,450
3,063,760
4,113,544
3,600,522
3,542,471
3,436,108
3,268,954
3,037,398
Reserves -Recommended 10% ofExpend.
1,684,873
1,813,223
1,811,069
1,895,423
1,857,854
1,892,319
1,952,873
2,015,365
2,079,857
Reserves -Revenue Stabilization Reserve
440,000
440,000
502,000
502,000
600,000
600,000
600,000
600,000
600,000
Reserved for one-time expend in follow ng year
417,250
50,000
607,000
127,000
Unreserved Cash & Investments
637,133
922,977
700,692
1,109,122
1,015,669
1,050,152
883,235
653,589
357,541
W. in Revenues and Expenditures (no carryover):
93,012
826,732
(738,205)
235,781
(791,700)
(341,899)
(399,293)
(469,459)
(543,534)
" Included in 2017 in this model is an is additional $255,000 for potential expenditures that are
planned, but not included in the recommended budget.
We 5rA
Like last year's model, there are no permanent budget cuts required for the General Fund in
this updated 5 -year model. This is only the second forecast in all the years since the Great
Recession that actual dollar cuts in General Fund department budgets are not required to stay
within projected revenues. In 2017, we are able to add approximately $350,000 to our base
budget expenditures, as well as $479,330 in special one-time expenditures. These are
described later in this memo.
Base budget expenditures for 2017 include a 3% increase for non -personnel line items, and
include salary and benefit increases per adopted union contracts, and a 1.50% salary increase
for non-union staff. A 3% 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.
Jefferson County has three funds that property tax directly supports: the General Fund, Road
Fund and Conservation Futures Fund. Almost half (47%) of your General Fund comes from
property tax to support criminal justice and other public functions mandated by the state. 60%
of the Road Fund's Operating Revenue comes from property tax, and is used to maintain and
operate all county roads and non -motorized transportation corridors. 100% of the
Conservation Futures Fund is from property tax.
In 2007, the State Legislature reinstated Tim Eyman's 1-747, which had been ruled invalid by the
state Supreme Court. The law arbitrarily limits revenue growth in property taxes to 1 percent
annually without a vote of the people. The value of new construction is added to the tax base,
which, for the last six years in Jefferson County has been 0.6% per year. So combined with the
1% state limit, our tax base has grown about 1.6% in each of the past six years.
1.6% per year simply does not keep pace with the real cost of inflation. And population growth
stretches County services even further. The cost just to maintain existing levels of most county
services grows about 3.1% per year. For Roads, the Washington Department of
Transportation's Construction Cost Index has averaged just under 5% cost increase per year for
the past 5 years running.
That means that over time, property tax, our single largest funding source, simply cannot
support current levels of service. These services — such as Public Safety and Public Health - are
chronically stressed. Some services have already been reduced, such as Parks and Recreation,
and others are in jeopardy.
To maintain essential county services to citizens the State Legislature must enact legislation
to provide local government the tools to fund government services for our citizens.
Prior cuts to levels of Jefferson County's services would be far worse than they already are, but
for three reasons: 1) in 2010 local citizens voted to enact a Special Purpose Public Safety Sales
Tax which saved cuts to many County services (see ATTACHMENT 4); 2) the PUD's entry into
public power added a PUD Privilege Tax as revenue to the County General Fund in 2014; and
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3) during the past several years, the US Congress has reached last-minute budget deals to
continue and fully fund the federal Payment In Lieu of Taxes (PILT), at amounts in excess of
what Jefferson County conservatively budgets. Those infusions have partially masked the
impact of the 1% cap over these past years, but without a change in state legislation, where will
the next revenue infusion come from? What will offset continuing new losses to inflation?
As part of our 5 -year General Fund budget strategy, and based on 2016 sales tax projections,
we expect $98,000 will be deposited into the General Fund's revenue stabilization reserve.
Pursuant to County Resolution 38-10, the $98,000 is a 60% allocation from excess sales tax
revenue the County is projected to receive in 2016 above its adopted revenue budget. That
would bring the revenue stabilization reserve to $600,000, equal to 3.2% of projected General
Fund expenditures. The revenue stabilization reserve is on top of the General Fund's regular
10% fund reserve (approximately $1.8 million) which is intended for normal cash flow and for
emergencies. The revenue stabilization reserve is intended to help maintain County services in
the event of another economic recession, or in a year when large highly variable revenues (like
DNR timber harvest revenue and PILT) are down.
In 2017-2021, maintaining General Fund programs will draw down approximately $747,000
(2/3r6s) of the General Fund's existing unencumbered fund balance, since future revenues are
projected to be less than the cost to maintain those programs during that period. In 2017 the
County will maintain required reserves in all 50 of our other funds.
Across all funds and departments, a total of 276.9 full time equivalent employees (FTEs) are
proposed for 2017, an addition of 6.42 FTEs from 2016. Still, Jefferson County will have 6.2%
fewer staff in 2017 than in 2008 - even discounting JeffCom's 2013 transformation into a
separate entity. Within the General Fund from 2008 to 2017, only the Sheriff's Office has seen a
staff increase (3.22 FTEs), while staffing in every other General Fund department has shrunk or
is virtually unchanged. (See detailed Staffing Schedule in ATTACHMENT 3.)
Highlights of Changes in General Fund
The 2017 General Fund includes a number of significant changes compared to the 2016 Budget,
summarized below.
GENERAL FUND: Revenues:
General Fund
Budget
Description
Change
Sales Tax
404,036
Combined increase anticipated in Regular, Local Option &
Special Purpose (Prop. 1) sales tax from budget 2016
(budget 2017 is 2.5% over projected 2016 sales tax).
Property Tax
159,315
1% General Levy & increase from new construction
Department
24,000
Increases in various departments' expected revenues,
Revenues
combined.
Marijuana Tax
39,530
Estimated increase from 2016 Budget
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GENERAL FUND: Expenditures
This year, a variety of departments requested that a total of almost $1 Million be added to the
General Fund's existing $18 Million base expenditure budget — a potential increase of 5 percent
that, regardless of the merits of the requests, simply is not affordable given the County's
structural funding problem. However, a few priority increases that fit sustainably in our 5 -year
budget model are recommended:
General Fund
Budget
Change
Description
Non -Departmental
18,000
JeffCom fee increase for Dispatch
Sheriff
65,000
Add 1 corrections officer
Sheriff
45,000
Enhanced Jail Medical services (implemented mid 2016)
The increase in the user fee paid to JeffCom is simply the County's share of the cost of 911
service and dispatch, and is non -discretionary.
The Sheriff's Office had requested adding 5 FTEs in 2017: 2 Deputy Sheriff positions with
vehicles, and 3 Corrections Officers. While adding 5 FTEs in the General Fund is not affordable,
the County can sustainably add 1 Corrections Officer to enhance staffing levels for the safety of
both inmates and Officers in the Jail. This addition would be on top of previous additions in
2016 which increased total Jail staffing by 2 FTEs, and which also raised 2 Corrections Officer
positions to Sergeants. The net effect of 2016 and 2017 is that Jail staffing has been increased
by 3 FTEs, and supervision has been enhanced.
The recommended budget for the Sheriff's Office also includes an additional $45,000 for Jail
medical services, as the first full year of contracted Jail Medical service improvements, first
implemented mid -year 2016. The health and safety for our jail inmates and our jail staff
continues to be a priority. If the Recommended Budget is approved, in 2016 and 2017 the
Board of County Commissioners will have added around $210,000 to the Sheriff's annual base
budget.
For 2017 there is an additional $255,000 not yet budgeted in the General Fund, but set aside
for appropriation for ongoing expenses later in 2017. Much of this set aside is for Courthouse
security operating costs.
The Recommended 2017 General Fund Budget also includes $479,330 of special one-time
expenditures as shown on the next page:
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2017 One-time Funding Allocations
Item
Funding
Sheriff—Jail Software 176K, Prof. Services 20K, Radios & other 12K
$ 208,830
Coroner — Autopsy costs
$ 20,000
Clerk — costs for the State's Odyssey case management software upgrade
$ 9,500
Prosecutor —Travel
$ 4,000
Parks & Rec — Rec Center facility subsidy
$ 52,000
Non-Dept—Prof. Services for HR 75K, Public Records Position 78K
$ 153,000
Auditor— Clerk hire for accounting
$ 22,000
4H After School — Bridge funding for program during transition year
$ 10,000
Total:
$ 479,330
Continuing with the County's commitment to public safety, this Recommended Budget includes
$176,000 for a new Jail Records Management System software, plus another $32,800 in one-
time expenditures in the Sheriff's Office. Between 2015, 2016 & 2017, the County
Commissioners will have approved a total of approximately $590,000 in one-time investments
in the Sheriff's Office. This is in addition to the $210,000 ongoing additions to the Sheriff's base
budget noted above.
Another recommended use of one-time funding is to create a Public Records position to
provide support, training, coordination and direction to all County departments in complying
with public records requests in an accurate and consistent manner. Fulfilling public records
requests from citizens is an important obligation of the government to promote trust and
transparency. At the same time, the number and complexity of these requests is a burden on
County departments that is accompanied by substantial political and financial risk should a
request be mishandled. The Public Records position would be a subject matter expert for the
County who, in providing technical assistance to the departments, would significantly cut the
number of requests for Public Records Act advice/assistance that now go to the Prosecuting
Attorney's Office. It is anticipated the position would receive one-time funding in 2017 and
2018, to allow enough time to create and hire the position, and then establish and prove the
efficacy of the program, so that if continued, it could be funded through cost allocation to the
different departments in ensuing years.
Seven years after the Great Recession wages for our valued Jefferson County employees
continue to be constrained, because the County's finances are also constrained. In this setting,
after several years of national economic recovery, rising expectations are frustrated, and
perceived inequalities relative to what other jurisdictions may pay are creating discontent.
Earlier this Fall, I wrote to invite each of the three unions representing Jefferson County
employees to open discussion with County Management, through our Labor Representative,
regarding a fair and open approach for identifying the most inequitable compensation
situations within our organization, and potentially addressing them in a sustainable way within
the County's limited means. The best we can do is triage a few of the most deserving job
classifications, and in my letter, I emphasized that without new major revenues, Jefferson
County cannot afford to make any across the board adjustments to increase compensation
above our normal annual wage adjustments. The Recommended Non -Departmental budget
includes up to $75,000 of one-time funds to support this process.
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Highlights of Changes in Other Funds
Significant changes in revenues and expenditures in the other County funds are listed below.
OTHER FUNDS: Revenues
Other Funds
Budget
Change
Description
WSU Jeff. County
Extension
103,000
Income from Small Farms Program
Hotel Motel Fund
40,000
Increase in Lodging Taxes
Public Health
300,000
Operation & Maintenance Fees for Septic Systems
Mental Health Fund
82,000
Increase in Mental Health Sales Tax revenue
Parks & Recreation
28,000
Hotel Motel Tax 1 -time funding approved for County
Campgrounds
County Capital Imp.
250,000
Increase in Real Estate Excise Tax revenue projection,
based on recent years' actual revenue
Solid Waste
480,000
Increased Tonnages and regular fee increase
OTHER FUNDS: Expenditures
OTHER FUNDS
Budget
Description
Change
WSU Jeff. County
80,000
Small Farms program costs
Extension
Public Health
215,000
Environmental Health Increase in O & M and overhead
costs.
Parks & Recreation
28,000
Cost of replacing retired volunteer with staff to maintain
County campgrounds, using 1 -time Hotel Motel funds
Solid Waste
400,000
1 Increased long haul costs, add 1.5 FTE, equipment costs
Future Needs:
County Roads —The Road Fund is impacted by the 1% Property Tax cap that loses
ground against 5% inflation. It is also impacted by flat gas tax receipts, and by
reductions in federal funding that county roads receives through the Secure Rural
Schools and Communities (SRS) Act. SRS is the federal offset for the loss of historic road
revenue from discontinued federal timber harvests. While 5 years ago, SRS funding
used to be as high as $1.3 Million/year, in 2017 SRS for Jefferson County roads is
projected to be $460,000, a 65% reduction. Moreover, each time SRS comes up for
reauthorization by Congress, we are told it will be ended within the next year or two.
Each year the County legally diverts $720,000 from the Road Fund to the General Fund
for road safety law enforcement by the Sheriff's Office. These trends have left Public
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Works with inadequate funding to maintain and improve roads and other transportation
facilities. In our 2017-2022 Six Year Transportation Improvement Program, Jefferson
County can only allocate an average of $266,000 per year of local funds for all
construction projects. Even with the General Fund guaranteeing recent SRS funding
levels, and despite reductions already made in Roads maintenance and construction
programs, and despite an extraordinary record of qualifying for state and federal
matching funds, the Road fund balance is projected to dwindle alarmingly. Road's fund
balance is projected to shrink from approximately $4 Million in 2016, down to $2.25
Million by 2022. This trajectory is not sustainable. Jefferson County will need to
continue to explore options for sustainable and adequate funding for Roads.
Parks & Recreation — In 2017, Parks and Recreation is using $45,000 of their Fund
reserves. This is necessary to maintain current operations, despite a subsidy of $52,000
from one-time General Funds to cover Rec Center facility costs, and a one-year
allocation of $28,000 from the Hotel -Motel Fund for staffing and maintenance at County
campgrounds upon the retirement of a citizen volunteer. By 2018, without those one-
time subsidies, the Parks and Recreation budget will be short by over $100,000 per year
to maintain existing facilities and recreation programming. Since the Great Recession,
sustainably funding Parks & Recreation has been a persistent problem that still needs
solving.
General Fund & PILT — The $1 Million in department requests for additional General
Fund expenditures, employee wage concerns and our financial inability to address
across the board issues, and the ongoing and looming challenge to sustain Parks and
Recreation are all symptoms of inadequate funding for local government.
The ongoing structural funding deficit for County government is compounded by the risk
that a next economic recession poses. While Jefferson County has only partially
recovered from the Great Recession, our nation has officially been in "recovery" since
mid -2009, seven years ago. Since the national economy is cyclical, a new recession may
not be too many years away. Another risk is the uncertainty of two large funding
sources: whether federal PILT will be timely and adequately funded by Congress, and
whether any given year may experience a low harvest and revenue from forests
managed in trust for the County by the State.
Until the State Legislature acts to give counties more tools for funding important county
services, Jefferson County will continue to explore whatever partial solutions we can
find.
In the coming year we will explore an alternative way to budget and use federal PILT,
which may eventually allow a small increase to the General Fund and the Road Fund,
while simultaneously reducing some risk to the County budget. Congress has already
authorized a PILT payment to Counties that we will receive in 2017. We anticipate it will
be around $1.4 Million. Yet, because of the historic uncertainty of this revenue stream,
we currently label $900,000 of it as "unanticipated, one-time revenue," that cannot be
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relied on in our base budget for on-going County services. Presently, we only include
$520,000 of PILT in the base budget, as we have deemed that amount small enough and
safe enough to include in our base revenue forecast.
We will evaluate the idea of putting some of the $900,000 "excess" PILT we expect to
receive in 2017 into a reserve so that in 2018, if PILT continues to be authorized and
funded by Congress near current levels, we might modestly increase the General Fund
base budget in reliance on PILT continuing into the future, knowing that we have a one -
or two-year cushion in reserve to allow the County to cut back in a planned way, rather
than precipitously if Congress fails to continue or adequately fund PILT. We will also
examine whether a greater portion of PILT should be used to guarantee and increase
SRS funding for Roads, so long as PILT continues.
Capital Maintenance — The County's projected minimum capital needs from 2017 to
2021 are estimated at $3.2 Million, leaving many aging facility capital maintenance
needs unmet, and not addressing new facilities needed to support County operations or
to address seismic improvements. Facility, property and capital planning will be a
significant focus for the County's next Central Services Director.
Compliance Opinion & Basis for Budget Preparation
The 2017 Budget complies with all statutory and constitutional requirements, and substantially
complies with adopted County ordinances and resolutions, including:
• Resolution No. 32-16, setting Objectives and Procedures for the 2017 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 2017; 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 2017 level of "diversion" of Road Fund property tax to the General Fund is $720,000,
the same dollar figure years 2011 through 2016. 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:
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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, plus
2Y4% banked capacity
o the base local 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 2016 as we enter into 2017, the County expects to have the following
principal outstanding on the debt:
General Obligation Bonds $ 4,961,076
Contractual Borrowing $ 2,891,962
Estimated Debt: Principal Outstanding 12/31/16 $ 7,823,038
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. (The County's JeffCom bond debt service is funded by JeffCom's E911
sales tax revenues.)
$1,440,000
$1,200,400
$1.000,000
$800,000
$600,000
$400,000
$200,000
TABLE 5
Jefferson County
Annuai vrincipai & inzeresz uue
(rev - 11/20/14)
yo ti"� titi y� �� tih y° �� ti� ti°'
° �° �° ti°
- All County Bond Principal & Interest due
yo �� y�
ti°°°°ti°
-1eftCom only
y� ti° tiro
° ti°
-Paid by County REET/Gen9 Fund
11 of 17
As shown in the graph, in 2019, some of the County's existing annual debt service will be
reduced, 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 2017 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, Erin
Lundgren, Rose Ann Carroll, Judy Shephard, Jeff Chapman, Stacie Prada, Renee Talley, Cathy
Taylor, Veronica Shaw, Leslie Locke, Julie Shannon, and Carolyn Avery.
ATTACHMENTS:
• 1. 2017 General Fund Summary
• 2. 2017 Other Funds Summary
• 3. 2017 Departmental Staffing Schedule
• 4. 2017 Special Purpose Sales Tax
12 of 17
ATTACHMENT 1: 2017 General Fund Summary - page 1
11-18-16
Page 1 of 2
Percent change from previous year 6.8% 9.0% -8.4%
13 of 17
1.2% -6.0%
2014
2015
2016
2016
2017
GENERAL FUND
Actual
Actual
Budget
Projected
Recommd
BARS
REVENUE TYPE
Revenues
Revenues
Revenues
Revenues
Revenues
311
Property Tax
7,278,765
7,388,068
7,559,790
7,536,790
7,696,105
311
Diverted Road Taxes
720,000
720,000
720,000
720,000
720,000
311
Sale of Tax Title Property
0
0
0
0
317
Timber Excise Tax
379,758
405,634
300,000
305,000
300,000
317
Timber Excise Tax (div)
52,049
55,250
35,000
30,000
35,000
313
Sales Tax
2,300,937
2,486,611
2,533,090
2,675,090
2,742,000
313
Sales Tax - Local Option
292,860
318,902
313,226
357,226
366,157
313
Sales Tax -Special Purpose
701,994
769,038
759,200
855,788
870,430
317
Leasehold Excise Tax
65,117
59,267
62,000
58,000
62,000
341
Treas Collection Fees REET
50,710
74,197
45,000
84,000
70,000
359
Interest & Penalties
355,604
309,847
330,000
312,000
336,600
TOTAL TAXES
12,197,794
12,586,814
12,657,305
12,933,893
13,198,292
332
Fed Entitlements-PILT (includes sta
1,375,254
1,408,800
529,925
1,470,431
561,000
335
PUD Priv. Tax
225,457
370,446
348,700
318,107
348,000
336
Marijuana Tax
25,568
37,000
39,530
336
Crim Just Hi Crime/DUI/Asst
463,967
488,747
481,500
477,104
476,845
336
Liquor Excise Tax
13,186
21,930
15,119
41,772
40,722
336
Liquor Profit
84,936
85,002
88,434
85,000
88,434
349
Interfund Serv.-CostAlloc.
299,666
293,329
298,700
295,383
307,661
361
Investment Income
22,222
465,345
214,200
652,573
218,484
341
Treasurer's Invest Fees & other feeE
2,573
4,082
3,190
10,081
16,290
360
Miscellaneous Revenue
43,363
29,889
25,000
40,000
11,900
395
Timber Sales D.N.R.
334,785
473,881
250,000
330,164
250,000
395
Sale of Surplus Real Property
0
0
0
-
390
Other Non -Revenues /Extraordinary
246,000
0
-
397
ITransfer in to Treas. from other fund
56,687
42,755
3,000
46,000
3,000
TOTAL OTHER TREAS. REVENUE
2,922,096
3,955,774
2,257,768
3,803,615
2,361,866
TOTAL TREASURER'S REVENUE
15,119,890
16,542,588
14,915,074
16,737,508
15,560,158
Dept #
010 Assessor
13,452
1,155
8,700
6,500
8,700
020 Auditor
251,135
314,346
307,061
340,110
317,853
021 Elections
81,713
101,629
132,868
163,000
110,711
050 Clerk
211,663
211,927
196,926
204,884
189,087
060 Commissioners
7,647
8,663
8,025
8,496
8,000
067 Safety & Security
44,836
71,594
72,124
71,288
64,959
068 Comm unity Services
4,110
4,488
9,900
9,500
9,900
080 District Court
606,438
667,142
653,102
656,000
660,257
110 Juvenile Services
267,995
248,693
267,345
247,333
253,516
150 Prosecuting Attorney
158,120
224,953
185,399
144,849
195,552
151 Coroner
6,380
11,140
9,280
8,340
19,200
180 Sheriff
615,365
530,345
586,179
568,199
575,029
240 Superior Court
3,000
19,984
20,500
24,000
19,500
270 Non Departmental
0
0
0
49,416
TOTAL DEPARTMENTAL REVENUES
2,271,854
2,416,059
2,457,409
2,452,499
2,481,680
17,391,744
18,958,647
17,372,483
19,190,007
18,041,838
Percent change from previous year 6.8% 9.0% -8.4%
13 of 17
1.2% -6.0%
ATTACHMENT 1: 2017 General Fund Summary - page 2
Paae2of2
rCIL:CIILL:IIQIILy.0 IIUIII PICVIUUJ YCQI
J.I %O
2014
2015
2016
2016
2017
2,670,045
GENERAL FUND
Actual
Budget
Budget
Projected
Recommnd
Dept.
EXPENDITURES
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
010
ASSESSOR
758,908
799,053
840,282
840,282
839,479
020
AUDITOR
541,352
541,759
588,934
588,934
608,647
021
ELECTIONS
224,695
242,495
254,566
254,566
259,552
050
CLERK
383,608
379,617
433,676
433,676
435,873
059
COUNTY ADMINISTRATOR
317,648
351,176
367,583
367,583
375,503
060
COMMISSIONERS
416,269
429,939
437,199
437,199
494,917
061
BOARD OF EQUALIZATION
7,369
5,527
33,383
33,383
34,589
062
CIVIL SERVICE COMMISSION
992
1,128
2,173
2,173
2,238
063
PLANNING COMMISSION
30,677
30,157
34,670
34,670
36,510
067
EMERGENCY MANAGEMENT
151,594
170,518
175,084
175,084
189,134
068
COMMUNITY SERVICES
166,150
175,567
180,585
180,585
186,000
080
DISTRICTCOURT
726,589
761,785
824,550
824,550
823,511
110
JUVENILE SERVICES
891,085
897,521
960,518
960,518
976,773
150
PROSECUTING ATTORNEY
946,472
918,298
966,429
966,429
957,805
151
CORONER
25,996
47,266
35,350
60,350
57,996
180
SHERIFF
5,545,665
5,597,372
5,974,698
6,074,698
6,116,633
240
SUPERIOR COURT
383,104
260,719
323,972
323,972
315,019
250
ITREASURER
396,722
440,371
447,287
447,287
453,743
SUBTOTAL DEPARTMENTS:
11,914,895
12,050,268
12,880,939
13,005,939
13,163,922
270
NON -DEPARTMENTAL
3,016,213
3,212,167
3,220,787
3,295,787
3,557,806
261
OPERATING TRANSFERS
0
0
0
-
261
Op Trans- 10- Substance Abuse
48,000
48,960
50,200
50,200
51,720
261
Op Trans- 50- Jeff County Extension
179,500
181,700
186,250
186,250
191,840
261
Op Trans- 350- County Cap. Improvi
550,000
880,000
300,000
-
261
Op Trans- 99- Parks & Recreation
399,800
406,950
443,150
443,150
456,950
261
Op Trans- 160 -Health
617,700
657,167
668,200
704,200
653,230
261
Op Trans- 165 -Water Quality
74,500
0
0
0
261
Op Trans- 200 -Community Develop
421,400
495,650
572,000
572,000
451,140
261
Op Trans -180 Road Fund
70,000
356,000
-
261
Op Trans- 261 -Risk Management
0
0
0
0
-
261
JOTHER OPERATING TRANSFERS
76,724
1 129,642
1 40,700
1 40,700
1 51,930
:
: 4 ............ ..
17,298,732
18,132,504
18,062,226
18,954,226
18,578,538.:Q
rCIL:CIILL:IIQIILy.0 IIUIII PICVIUUJ YCQI
J.I %O
-+.O%O
U.4 /0
-+.1 /0
-4.0 /0
Beginning Cash and Investments
2,670,045
2,762,005
3,530,305
3,593,450
4,113,545
Revenues
17,391,744
18,958,647
17,372,483
19,190,007
18,041,838
Expenditures
17,298,732
18,132,504
18,062,226
18,954,226
18,578,538
Ending Cash & Investments
2,763,057
3,588,148
2,840,562
3,829,232
3,576,844
adjustments
(1,052)
5,302
carryover (est. at 1.5%)
270,933
284,313
278,678
Adj. Ending Cash & Investments
2,762,005
3,593,450
3,111,495
4,113,545
3,855,522
Required 10%O of Exp. to Reserves
1,684,873
1,813,250
1,806,223
1,895,423
1,857,854
Revenue stabilization reserve
440,000
440,000
502,000
502,000
600,000
Reserved for one time expenses
50,000
607,000
127,000
Unreserved Fund Balance
637,132
1,340,200
753,273
1,109,122
1,270,668
Available for appropriation25( 5.000)
Fund Balance after appropration 1,015,668
14 of 17
ATTACHMENT 2: 2017 Other Funds Summary
Nnvemher 1R 2016
15 of 17
2016
2016
2017 est.
2017
2017
2017 est.
Revenue
Expend
Beg. Bal.
Revenue
Expend
End. Bal.
OTHER FUNDS
BUDGET
BUDGET
BUDGET
Recommd
Recommd
BUDGET
105 -AUDITOR'S O&M
76,275
125,899
57,476
77,169
105,902
28,743
106 -COURTHOUSE FACILITATOR
6,500
8,926
14,233
6,000
9,270
10,963
107 -BOATING SAFETY PROGRAM
52,020
56,758
16,702
54,632
54,632
16,702
108 -COOPERATIVE EXT. PROGRAMS
445,815
490,714
50,000
590,016
572,856
67,160
113-4-H AFTER SCHOOL
10,600
46,129
25,000
20,950
35,950
10,000
119-JEFFCOM CAPITAL FUND (new 2011)
274,790
274,790
30,285
254,650
261,370
23,565
120 -CRIME VICTIMS SERVICES
76,689
79,051
70,740
50,418
92,212
28,946
123 -JEFF CO GRANT MANAGEMENT FUND
150,000
150,000
34,657
150,000
150,000
34,657
125 -HOTEL -MOTEL
385,500
389,715
546,160
425,500
454,700
516,960
126-H&HS SITE ABATEMENT
-
20,000
37,928
27,000
10,928
127 -PUBLIC HEALTH
3,653,588
3,924,532
736,016
3,964,210
4,208,016
492,210
128 -WATER QUALITY FUND
1,176,243
1,081,256
124,378
1,029,803
916,768
237,413
130 -MENTAL HEALTH
47,650
44,250
15,995
47,650
44,250
19,395
131 -CHEMICAL DEPEND/MENTAL HEALTH
408,503
424,144
134,808
490,490
433,266
192,032
135 -JEFFERSON COUNTY DRUG FUND
15,300
16,300
67,159
23,438
16,789
73,808
136 -SHERIFF DRUG INVESTIGATION
3,000
3,666
3,000
666
140 -LAW LIBRARY
12,650
10,000
20,692
10,150
10,300
20,542
141 -TRIAL COURT IMPROVEMENT
25,000
73,500
25,266
25,000
25,000
25,266
142 -PUBLIC DEFENSE FUNDING
35,000
35,000
55,476
35,000
49,416
41,060
143 -COMMUNITY DEVELOPMENT
1,619,987
1,671,618
588,697
1,594,110
1,702,231
480,576
147 -FEDERAL FOREST TITLE III
-
82,577
82,577
148 -JEFF CO AFFORDABLE HOUSING
231,650
203,400
433,531
198,431
203,400
428,562
150 -TREASURER'S O&M
47,036
46,881
36,000
47,140
47,140
36,000
151-REETTECHNOLOGY FUND
14,000
14,000
23,793
14,420
14,000
24,213
155 -VETERANS RELIEF
58,460
59,950
68,159
59,330
59,950
67,539
160 -WATER POLLUTION CNTRL LOAN FUND
1,200
2,883
89,842
600
89,242
174 -PARKS AND RECREATION
541,250
596,888
147,889
586,640
631,641
102,888
175 -COUNTY PARKS IMPROVEMENT FUND
51,500
35,592
55,589
61,000
75,386
41,203
178 -POST HARVESTTIMBER MGMT RESV
4,017
9,810
2,500
7,310
180 -COUNTY ROADS
9,429,607
9,979,537
4,093,987
10,012,963
11,113,045
2,993,905
181 -EMERGENCY ROAD RESERVE
-
2,447
2,447
183 -FACILITIES MANAGEMENT
1,043,169
1,121,889
519,672
1,037,953
1,130,661
426,964
185-FLOOD/STORM WATER MANAGEMENT
2,632
9,776
2,665
7,111
186-BRINNON FLOOD CONTROL SUB -ZONE
2,500
9,848
2,500
7,348
187-QUILCENE FLOOD CONTROL SUB -ZONE
51,517
39,892
8,163
31,729
199 -JEFFERSON COUNTY FAIR
250,000
250,000
-
301 -CONSTRUCTION & RENOVATION
1,100,000
1,230,000
1,070,147
500,000
1,488,500
81,647
302 -COUNTY CAPITAL IMPROVEMENT
750,000
1,730,250
1,874,887
1,048,750
1,129,200
1,794,437
306 -PUBLIC INFRASTRUCTURE
341,400
750,000
185,835
411,400
405,000
192,235
308 -CONSERVATION FUTURES TAX
231,623
423,393
613,272
239,645
551,584
301,333
401 -SOLID WASTE
2,880,293
3,312,115
1,282,965
3,408,989
3,712,524
979,430
402 -SOLID WASTE POST CLOSURE
50
6,000
60,342
150
6,000
54,492
403 -SOLID WASTE EQUIPMENT RESERVE
300,800
-
844,259
1,500
-
845,759
404 -YARD WASTE EDUCATION FUND
2,500
5,000
5,026
7,740
7,740
5,026
405 -TRI -AREA SEWER FUND
170,500
221,159
796,927
201,000
244,642
753,285
501 -EQUIPMENT RENTAL & REVOLVING
2,137,611
3,394,031
3,398,172
2,411,194
3,883,342
1,926,024
502 -RISK MANAGEMENT RESERVE
150,000
150,000
222,488
150,000
150,000
222,488
505 -EMPLOYEE BENEFIT RESERVE
198,000
249,325
594,806
198,000
249,200
543,606
506 -INFORMATION SERVICES
1,521,700
1,819,337
1,225,860
1,696,833
2,063,975
858,718
TOTAL OTHER FUNDS BUDGETS
29,924,459
34,587,878
20,453,132
31,142,264
36,356,286
15,239,110
001 -GENERAL FUND
17,372,483
18,062,226
4,113,000
18,041,838
18,578,538
3,576,300
TOTAL ALL FUNDS
47,296,942
52,650,104
24,566,132
49,184,102
54,934,824
18,815,410
15 of 17
ATTACHMENT 3: 2017 Departmental Staffing Schedule
(Full Time Equivalents - FTE's)
11-18-16
16 of 17
Budget
1
Budget
Budget
Budget
Budget
Budget
Budget
Budget
Budget
Budget
Budget
2016 to
Department
2007
2008
2009
20101
2011
1 2012
1 2013
1 2014
1 2015
1 2016
1 2017
'17chg.
Assessor
10.50
10.63
10.63
9.63
9.52
9.37
9.37
9.37
9.65
9.65
9.50
(0.15)
Auditor
8.05
8.05
7.50
6.63
6.31
6.31
6.44
7.19
7.19
7.54
7.88
0.34
Elections
2.19
2.19
2.19
2.10
2.10
2.07
2.07
2.07
2.10
2.10
2.12
0.02
Clerk
7.00
7.00
7.00
6.52
6.32
5.82
5.82
5.82
5.82
6.10
6.10
0.00
Cou nty Ad mi ni s tra tor
2.71
3.16
3.16
2.94
2.94
2.91
2.91
3.01
2.91
2.94
2.94
0.00
Commissioners
5.68
5.36
5.23
5.19
5.19
5.15
5.15
5.15
5.15
5.08
5.08
0.00
Board of Equalization
0.22
0.22
0.22
0.22
0.22
0.22
0.22
0.22
0.22
0.60
0.60
-
Planning Commission
0.50
0.50
0.45
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-
Safety & Security
2.48
2.69
2.48
2.85
3.00
2.47
2.47
2.47
2.59
2.60
2.53
(0.07)
District Court
9.00
9.11
9.25
8.61
8.39
8.89
8.89
9.02
9.11
9.15
8.96
(0.20)
Juvenile Services
8.07
8.19
7.76
7.32
7.52
7.52
7.60
7.20
7.64
7.50
7.55
0.05
Prosecuting Attorney
11.91
11.85
10.85
11.77
10.32
10.62
10.62
10.62
10.60
10.46
10.25
(0.21)
Sheriff
48.58
48.46
47.97
49.57
49.51
49.08
51.31
50.60
49.74
50.84
51.68
0.84
Superior Court
2.16
2.15
2.22
2.03
2.03
2.01
2.01
2.21
2.27
2.25
2.25
-
Treasurer
4.61
4.61
4.46
4.38
4.39
4.38
4.38
4.38
4.38
4.40
4.40
(0.00)
0.63
Total General Fund
123.66
124.17
121.37
119.76
117.76
116.82
119.26
119.33
119.37
121.21
121.84
(0.21)
Auditor's O & M 0.00 0.00 0.25 0.25 0.56 0.56 0.94 0.56 0.56 0.59 0.38
Courthouse Facilitator
0.20
0.00
0.15
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.00
(0.18)
Boa ti ng Safety
0.26
0.26
0.27
0.25
0.15
0.15
0.15
0.15
0.33
0.33
0.33
-
Cooperative Extension
4.17
4.10
2.65
3.06
2.63
2.92
3.24
3.09
4.74
5.57
5.30
(0.27)
4H After School
1.26
1.26
1.26
1.26
1.26
1.34
1.29
1.34
0.90
0.90
0.60
(0.30)
Crime Victims
0.95
1.05
1.05
1.05
1.00
1.00
1.00
1.00
1.00
1.00
1.18
0.18
E-911 JeffCom
14.02
15.35
17.35
17.35
16.36
14.86
-
Public Health
38.72
38.79
35.75
35.26
34.09
33.03
34.93
33.08
34.12
34.19
36.31
2.12
Water Quality
2.40
6.03
6.75
5.79
5.24
5.48
5.76
6.08
7.14
8.26
9.09
0.83
Animal Services
2.64
2.64
2.67
2.06
2.06
1.06
-
Trial Court Improvement
0.00
0.00
0.00
0.34
0.35
0.22
0.22
0.22
0.00
0.00
0.00
-
Community Development
25.89
25.89
15.20
11.38
17.05
14.80
10.85
12.62
13.38
13.90
16.98
3.08
Treasurer's O & M
0.15
0.15
0.29
0.29
0.29
0.29
0.29
0.29
0.29
0.29
0.29
0.00
Parks & Recreation
7.59
7.58
7.92
5.28
5.27
7.93
7.74
6.74
5.59
5.39
5.59
0.20
County Parks Improveme
0.77
0.71
0.75
0.25
0.24
0.07
0.07
0.12
0.13
0.14
0.18
0.04
Special Projects
0.00
0.00
0.00
0.00
1.05
1.18
0.85
0.00
0.00
0.00
0.00
-
PostHarvestTimber
0.00
0.00
0.00
0.00
1.05
0.01
0.01
0.01
0.01
0.01
0.00
(0.01)
County Roads
51.97
50.63
51.90
51.47
49.95
45.97
48.90
48.24
45.89
46.36
45.41
(0.95)
Facilities Management
8.03
8.23
7.46
7.42
6.76
6.75
6.70
7.84
7.97
7.96
7.87
(0.09)
Flood/Stormwater Mgmt.
0.00
0.00
0.00
0.00
0.01
0.01
0.01
0.01
0.01
0.01
0.01
-
Brinnon Flood Control
0.01
0.01
0.01
0.02
0.01
0.01
0.01
0.01
0.01
0.01
0.00
(0.01)
Qui I cene Flood Control
0.07
0.01
0.01
0.02
0.02
0.01
0.01
0.01
0.01
0.01
0.03
0.02
Construction & Renovati
0.55
0.53
0.24
0.18
0.49
0.22
0.28
0.22
0.62
0.29
0.01
(0.28)
HJ Carroll Park
0.15
0.28
0.28
0.07
0.06
0.06
0.06
0.06
0.00
0.00
0.00
-
Solid Waste
8.23
8.28
9.33
9.30
9.22
9.26
9.27
9.24
9.63
9.75
11.26
1.51
Tri Area Sewer
1.11
1.12
0.68
1.13
1.25
1.32
2.38
1.22
0.16
0.16
0.15
(0.01)
ER & R
7.15
6.60
6.71
6.54
6.57
6.65
6.65
6.65
6.40
6.54
6.64
0.10
Information Services
7.02
7.14
7.13
7.38
7.37
7.37
8.37
8.42
7.45
7.43
7.45
0.02
Total Other Funds
183.9
186.8
176.2
167.58
170.54 162.71
150.16
147.40
146.52
149.27
155.06
5.79
6.42
Total All Funds 307.59 310.93 297.55 287.34 288.30 279.53 269.42 266.73 265.89 270.48 276.901
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ATTACHMENT 4: 2017 Special Purpose Sales Tax
SPECIAL PURPOSE SALES TAX - 2011 - 2017
11-30-16
17 of 17
Actual
Actual
Actual
Actual
Actual
Budget
Budget
Department/Organizatio
Description
2011
2012
2013
2014
2015
2016
2017
REVENUES:
Sales Tax Revenue
Special Purpose Sales Tax Revenue
381,308
621,440
705,054
701,994
769,039
759,200
870,430
General Fund support
Property Taxes & Other Shared Revenue
255,692
24,560
(24,560
Total Revenue
637,000
646,000
680,494
701,994
769,039
759,200
870,430
EXPENDITURES:
Sheriff
1 deputy position, safety training, misc programs,
175,000
178,700
178,700
180,668
184,281
188,888
194,555
1 animal control officer
Prosecutor
1/2 deputy prosecutor retained
37,500
38,300
38,300
38,722
39,496
40,484
41,698
Juvenile Services
1 juvenile probation officer, support staff, diversion
75,000
76,600
76,600
77,443
78,991
80,966
83,395
Nisc. Public Safety
costs in criminal justice departments
19,000
19,400
19,400
25,714
20,743
46,790
122,998
Nisc. Public Safe
one-time costs in criminal justice departments
34,444
27,000
24,912
24,912
30,000
Subtotal Public Safety:
306,500
313,000
347,444
349,547
348,424
382,040
472,646
%of
TTL spent on Public Safety (must spend minimum of 33%):
48.1%
48.5%
51.1%
50.5%
50.4%
50.3%
54.3%
Community Services:
Tri -Area, Quilcene & Brinnon Community Centers
126,000
126,000
126,000
127,300
129,900
133,148
137,150
Olycap
& Senior Services
Community Services
PT Community Center
12,500
12,500
12,500
12,650
12,900
13,222
13,620
Community Services
Gardiner Community Center
2,800
2,800
2,850
2,900
2,950
3,024
3,120
Community Services
County Fair
4,500
4,500
4,500
4,550
4,650
4,766
4,910
WSU Cooperative
afterschool programs for youth and facility costs
20,000
20,000
20,000
20,200
20,640
21,156
21,840
Transfer to Public Health
Maternal Health Nurse
50,000
51,000
51,000
51,500
52,530
53,843
55,460
Transfer to Pub Health
Programs including "Project Alert" that serves
46,600
47,500
47,500
48,000
48,960
50,200
51,706
for Substance Abuse
youth in PT, Chimacum and Quilcene
Jefferson County
Programs in agriculture, water quaity, forestry, fish
45,600
45,600
45,600
46,100
47,100
47,100
48,520
Conservation District
& wildlife habitat and eductation
Subtotal Community Services:
308,000
309,900
309,950
313,200
319,630
326,459
336,326
Nisc. Core Services
Staffing and other costs in administrative depts.
22,500
23,100
23,100
29,456
23,821
51,458
51,458
Nisc. Core Services
One-time costs in admin. & comm. serv. depts.
10,000
Subtotal core services:
22,500
23,100
23,100
29,456
23,821
51,458
61,458
TOTAL EXPENDITURES:
637,000
646,000
680,494
692,203
691,875
759,957
870,430
To Rewnue Reserve/capital/one-time (Res. 038-010)
9,791
77,164
Special Purpose Sales Tax Received
381,308
621,440
705,054
701,994
769,039
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