Loading...
HomeMy WebLinkAbout121216_ra01JEFFERSON COUNTY BOARD OF COUNTYCOMMISSIONERS REGULAR AGENDA REQUEST TO: Board of County Commissioners FROM: Philip Morley, County Administr r DATE: December 12, 2016 RE: Deliberation and Potential Action on 2017 Jefferson County Budget STATEMENT OF ISSUE: Board of County Commissioners deliberation and approval is requested for the proposed Resolution adopting a Final 2017 Jefferson County Budget, and a companion Resolution adopting a salary schedule for non-union employees. On December 5, 2016, the Board held a Public Hearing and began deliberations on the 2017 Jefferson County Budget. A Final Budget includes adjustments and corrections and is ready for final adoption. ANALYSIS: Enclosed for Board action to implement the 2017 Jefferson County Budget are two resolutions: A Resolution to adopt the 2017 Jefferson County Budget, including a the Final Budget Detail, Final 2017 General Fund Summary, Final 2017 Other Funds Summary, and of particular note, the 2017 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, 2016 Recommended Budget" which identifies changes contained in the Final Budget, as compared to the Recommended Budget. 2. A Resolution to adopt a 2017 wage matrix for non-union employees. The Final Budget reflects an agreement with the Fraternal Order of Police for Corrections Officers and Sergeants, as well as adjustments to the grade classifications of court clerk positions within District Court, County Clerk, and Juvenile Services, as discussed and agreed at the County's October 24th, 2016, Quarterly Electeds and Directors meeting. A Budget Message for the Final 2017 Jefferson County Budget is also included with this memo, and it will be posted with the Budget, after the 2017 Jefferson County Budget is adopted. This year the Board of County Commissioners previously adopted several Resolutions that also relate to the 2017 County Budget, which are in addition to resolutions from prior years: • Resolutions 053-16 - Conservation Futures Fund Levy for 2017 Taxes; Resolution 052-16 for Use of Conservation Futures banked capapcity and Conservation Futures Substantial Need Resolution 048-16 adopted 11-21-16; • Resolution 050-16 - General Fund Levy for 2017 Taxes and General Fund Substantial Need Resolution 046-16 adopted 11-21-16; • Resolution 051-16 - Road Levy for 2017 Taxes and County Road Substantial Need Resolution 047-16 adopted 11-21-16 • Resolution 049-16 - Diversion of Road Levy for Traffic Law Enforcement for the 2017 General Fund, adopted 11-21-16 FISCAL IMPACT: As proposed, the Final 2017 Budget is a balanced budget using 2017 revenues and fund balance. Wages and salary adjustments are consistent with adopted collective bargaining agreements and also with Resolution No. 32-16 establishing objectives and procedures for the 2017 County Budget, including a 1.50% wage adjustment for 2017 for non-union employees. RECOMMENDATIONS: Approve the proposed Resolution adopting the 2017 budget for the General Fund and Other Funds, and the 2017 Jefferson Road Construction Program and 2017 County Capital Improvement Program. 2. Approve the proposed Resolution adopting a salary schedule for the FLSA and union exempt management and professional employees for 2017. ED r Philip f Summary of Changes to the November 18th Recommended 2017 Bud -get: Revised 12/8/2017 C,'anP_ral Fiinri Recommended Budget Salary and Benefit Adjustments & Corrections Prosecutor Sheriff - Corrections Clerk District Court Juvenile Services 2015 Final Budget -General Fund Other Funds Recommended Budget Add County Fair Budget 2017 Final Budget -Other Funds 2017 I 2017 Revenue Expenditure 18,041,838 18,578,538 14,817 12,909 9,527 13,550 2,496 18,041,838 18,631,837 31,142,264 36,356,286 250,000 250,000 31,392,264 36,606,286 Total All Funds: 49,434,102 55,238,123 COUNTY OF JEFFERSON State of Washington Adopting the 2017 Budget for the General Fund } and Other Funds, and the 2017 Jefferson County } RESOLUTION NO. Road Construction Program and 2017 County } Capital Improvement Program } WHEREAS, on July 25, 2016, the Board of County Commissioners adopted Resolution No. 32-16 setting Objectives and Procedures for the 2017 County Budget; and WHEREAS, Jefferson County's Elected Officials and Department Directors, working with the County Administrator, have prepared revenue and expenditure plans for 2017 in conformance with Resolution No. 32-16; 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 21, 2016 the Board of County Commissioners conducted a public hearing on setting the 2017 Ad Valorem Tax Levies for Jefferson County levy in 2016 to be collected in 2017, and subsequently adopted Resolutions No. 46-16 and 50-16 for the General Fund levy, Resolutions No. 47-16 and 51-16 for the County Road levy, Resolutions No. 49-16 for the Road Diversion Levy and 48-16 and 53-16 for the Conservation Futures levy; and WHEREAS, on December 5, 2016, the Board of County Commissioners conducted a public hearing on the Recommended 2017 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 2017 Jefferson County Budget" that provides additional information about the Final 2017 Budget; and WHEREAS, the 2017 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 2017 Jefferson County Road Construction Program and the County Capital Improvement Program for 2017 are hereby adopted as part of this budget document; and, BE IT FURTHER RESOLVED, that the 2017 Final Budget Detail as posted by the Jefferson County Auditor on December 12, 2016 is hereby accepted; and, BE IT FURTHER RESOLVED, that the following attached budget and staffing schedule (Exhibits I, II and III) are hereby adopted as the 2017 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, 2016. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: Kathleen Kler, Chair Phil Johnson, Member ATTEST: David Sullivan, Member Carolyn Avery, CMC Deputy Clerk of the Board JEFFERSON COUNTY GENERAL FUND - 2017 Final Budget December 12, 2016 Exhibit I Paae 1 of 2 rercent cnange trom previous year 6.8% 9.0% -8.4% 1.2% -6.0% 2014 2015 2016 2016 2017 GENERAL FUND Actual Actual Budget Projected Budget 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 1 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 fee 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 1 Transfer 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 Community 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 C)'#Li0.t.L;1ItIUa 17,391,744 18,958,647 17,372,483 19,190,007 18,041,838 rercent cnange trom previous year 6.8% 9.0% -8.4% 1.2% -6.0% 0-7 of O rcicenLcnanye uorn devious year 3.1 70 2014 2015 2016 2016 V2017 2,670,045 GENERAL FUND Actual Actual Budget Projected Budget Dept. EXPENDITURES Expenditure Expenditure Expenditure Expenditure ,Exp®tt kIwe 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 383,608 379,617 433,676 433,676 445,400 059 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 DISTRICT COURT 726,589 761,785 824,550 824,550 837,061 110 JUVENILE SERVICES 891,085 897,521 960,518 960,518 979,269 150 PROSECUTING ATTORNEY 946,472 918,298 966,429 966,429 972,622 151 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 6,129,542 240 SUPERIOR COURT 383,104 260,719 323,972 323,972 315,019 250 TREASURER 396,722 440,371 447,287 447,287 453,743 SUBTOTAL DEPARTMENTS: 11,914,895 12,050,268 12,880,939 13,005,939 13,217,221 270 NON -DEPARTMENTAL 3,016,213 3,212,167 3,220,787 3,295,787 3,557,806 261 OPERATING TRANSFERS 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. Im prom 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 OTHER OPERATING TRANSFERS 76,724 129,642 40,700 40,700 51,930 . ......:.;::::,:::::::::: ::.;;;;::::;::;;;;;;;;;;;;;;; ::.:;:..;:::;. 17,298,732 18,132,504 1 18,062,226 1 18,954,226 1 18,631,837 rcicenLcnanye uorn devious year 3.1 70 4.2f% b.L% 4.b% -1J1/0 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 18,631,837 Ending Cash & Investments 2,763,057 3,588,148 2,840,562 3,829,232 3,523,545 adjustments (1,052) 5,302 carryover (est. at 1.5%) 270,933 284,313 279,478 Adj. Ending Cash & Investments 2,762,005 3,593,450 3,111,495 4,113,545 3,803,023 Required 10% of Exp. to Reserves 1,684,873 1,813,250 1,806,223 1,895,423 1,863,184 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 1,212,839 JEFFERSON COUNTY OTHER FUNDS - Final Budget 2017 Exhibit II December 7, 2016 2016. 2016 , 2017 est. 2017 est. Revenue Expend Beg. Bal. `Rev tue Expend End. Bal. OTHER FUNDS BUDGET . BUDGET BUDGET EGET BLPGET 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 BOND FUND 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-REET TECHNOLOGY 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 HARVEST TIMBER 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 250,000 250,000 250,000 250,000 - 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 31,392,264 36,606,286 15,239,110 001 -GENERAL FUND 17,372,483 18,062,226 4,113,000 18,041,838 18,592,471 3,562,367 TOTAL ALL FUNDS 47,296,942 52,650,104 24,566,132 49,434,102 55,198,757 18,801,477 JEFFERSON COUNTY STAFFING SCHEDULE 2017 RECOMMENDED EXHIBIT III (Full Time Equivalents - FTE's) 12 -Dec -16 Budget I Budget I Budget Budget I Budget Budget Budget I Budget I Budget Budget Budget 2016 to Department 2007 2008 2009 20101 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 '17 chg. 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 - County Administrator 2.71 3.16 3.16 2.94 2.94 2.91 2.91 3.01 2.91 2.94 2.94 - Commissioners 5.68 5.36 5.23 5.19 5.19 5.15 5.15 5.15 5.15 5.08 5.08 - 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) Di s tri ct Cou rt 9.00 9.11 9.25 8.61 8.39 8.89 8.89 9.02 9.11 9.15 8.96 (0.20) JuvenileServices 8.07 8.19 7.76 7.32 7.52 7.52 7.60 7.20 7.64 7.50 7.55 0.05 P ros ec uti ng Atto r n ey 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 - 0.62 Total General Fund 123.66 124.17 121.37 119.76r117.76"116.82 119.26 119.33 119.37 121.21 121.84 (0.21) Auditor's 0 & 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) Boating 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) Cri me Vi cti ms 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 0 & M 0.15 0.15 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 - 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 - Post Harvest Timber 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 Icene 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 5.79 Total Other Funds 183.9 186.8 176.2 167.58 170.54 162.71 150.16 147.40 146.52 149.27 155.061 6.41 Total All Funds 307.59 310.93 297.55 287.34 288.30 279.53 269.42 266.73 265.89 270.48 276.90 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 2017 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. 58-15 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 1.5% is needed on the salary schedule adopted with Resolution 58-15 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 25, 2016, the County Commissioners adopted Resolution No. 32-16 in the matter of establishing objectives and procedures for the 2017 County Budget, including a goal to establish a 1.5% 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. 2017. 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 Kathleen Kler, Chairman Phil Johnson, Member Carolyn Avery Deputy Clerk of the Board David Sullivan, Member 2016. 00 LO LO N Il - N tl-N�O LO M M M LO I,- � � . 0 N O M LO � V 00 N M N- t 00 LO O tl- o . LO N N LO L(0 N O00 N N LO Nm Iq t-_ O 00 0) N N LOOLO O r-� N N N NE 0 N (DrLO (D M Ni Ici V LO LO O (D t- ti 00 00 O O r r O O 0) LO It N Cr) N M t- M O O 00 LO L(0 N L() (D T r- N 00 00 N M t tl- 00 N 00 0 O Cf) 00 00 N 1 co Cl) (D 00 E e- � M't 00 � N Iq 00 (D 00 M N (O LO N N N N N 00 r"l ti -M LO 0f) M 00 M O V r 00 M IT Iq IT LO LO LO (D CD r- r- 00 0) O t t- t- CD O LO 0) 0) O O M r� V- M 00 (D (0 �- LO M N M ti- Il- M M N M O W c- ct O p Q1 CA M r LO 00 O l(j Ln M O N O N Cl) In 00 E M 0 W a 0 0 0 0 0 N N N N N Q O M (D O M N N (D - A N O LO M .4'qm It 't LO LO (D (D r- tl- 00 00 m O"t - N P- 00 O) O O (O 00 (O (D N 00 N O r- 00 'CT Ci) O et — Il- O 00 tl- r- O 00 Iq t- 00 w O M I- (D O O r- ti w 6 N O r- N It ti E N O O O V O O Nrl- LO rl- M It m N N N N N O M LO M N W O� M Iq 0 (D N M M Ni' Ni LO L1) O (fl (D P- 00 00 CA _ N t- N t- M I� q LO CO CO LO O CV) O O O N N (O 00 Il- O 00 N Nr O (D O M r 00 Oq* p n ('M LO m LO LO� M r- Iq w N_ M_ O N N N N N O O N_ t- 00 M M � d' �' Ln lt0 lf0 CO O � � 00 Cf) t O N O Ln M N r- O O N LO (fl CO N 00 O L(0 � It 0) (D 00 It 1- (0 N t- LO N CD (fl r- 00 r- O O (D N O P- O 00 "t O t-- 0) 00 (O t-- O O N LO E N t- LO V- (D I- I- O LO ct I- Nt LO N N N N Irt O O N LO O N CO M O LO - I- N M M M I�i I�i V LO Ln (fl (D I_ t- 00 00 t 00 N O m O O (D N M N N M LO LO N O t- LO 00 LO M I- m M Lo tl- N In M LO N 00 I- O p O N (D r- 6 N 0) CA - Cl) N O M N M O N O N CD LO O O N N M L10 00 r V Ln (7 M 00 M O LO N •- M M m 14 Iq Iq 0 0 LO O O rl- I,- 00 W LO M M N v m O M 00 t- �t 00 O O LO M r - O 00 r- N (D LO (D 00 O N w N O O M 00 tl- 00 p d, l!0 lf0 l!j 110 00 to 00 Nt V- r- -- ON N E N (D N O O N r- v LO 00 LO N N'T r%- O M O O M I, (D (D N M M M I -i I -i 7 Ni LO LO O (D r. t� 00 t LO O I- ti r M t- I- LO Iq CO 00 N O M (D 'IT N �- O N LO N t- r- 0 LO N M M It tt O I-- t- c o M O ct 00 O M O M N r- LO L() t-_ t— CA c- M (D 00 00 CA M O 00 O LO M LO r r N N M W 00 q M LO O V- MI;r 0 M M M M d' ct ' LO LO O (D (D t- 00 00 0) N- CD tO (D LO LO M O 00 M O O O 00 t 0) 00 O M ct 00 O 00 0) ; r- O CD - 00 (D o N 00 (D 1 L(0 00 N O , 0) (D M M 00 CD t- 00 O E M (D r- L(0 (D 0) q N (D M CO 00 r N O N LO Q O M (D 011; 00 N� N ti r M M M M� v� LO LO LO (D (D I- r - O N t I%- 'IT M L1) LO r- 0 (D O LO O t- (D O .- 0) r O 'q t- (0 M N I- Iq 0) O t- O O M I;t H 00 N 0) r - Wo` J r O,D)LOC)LOCO 0i(0 -P -P -v �Lri(C)f�OJ E LO t- O (O ICT M 0 m (D LO 00 CO N LO m N O -ml ";' (D 0n N LO 00 N O O LQ O Ln W a N M M M M Vm IT 't Ln Ln (D (D r- t- X F, W W 0.`o_ C7 ACL O NMvLO(DI�ODCAONMv (n QO W W W U �w 0 0 2017 FLSA UNION EXEMPT POSITIONS County Administrator (contract position) Central Services Director MGR22 Public Works Director MGR22 County Engineer MGR22 Chief Deputy Prosecuting Attorney MGR22 Deputy Prosecuting Attorney III MGR22 Health & Human Services Director MGR22 Community Development Director MGR22 Juvenile Services Director MGR20 Undersheriff MGR20 Jail Superintendent MGR20 Planning Manager MGR20 Environmental Health Supervisor MGR20 Community Health Director MGR20 Clerk of the Board/Human Resources Manager MGR19 Engineering Services Manager MGR19 Operations Manager MGR19 Deputy Prosecuting Attorney II MGR19 Emergency Management Director MGR18 ER&R Manager MGR18 Road Maintenance Superintendent MGR18 Solid Waste Manager MGR18 Public Health Supervisor MGR18 Water Quality Manager 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 - Clerk MGR17 Chief Deputy/Office Supervisor - Treasurer MGR17 District Court Administrator MGR17 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 ADMINISTRATOR 1820 Jefferson Street • P.O. Box 1220 • Port Townsend, WA 98368 www.cojefferson.wa.us TO: County Commissioners FROM: Philip Morley, County Administrator DATE: December 12, 2016 SUBJECT: Message for the Final 2017 Jefferson County Budget I am pleased to transmit to the Board of County Commissioners a Final 2017 Jefferson County Budget. At $55 Million across 50 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 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 2017 Budget was heard at a public hearing on December 5, 2016 in the Commissioners' Chambers in the Jefferson County Courthouse. The Board of County Commissioners has considered public comments and staff recommendations for the Final 2017 Budget Overview Staff, elected officials and department directors have worked together in preparing a Final Budget for 2017. Details of the 2017 Budget are on-line at www.co.iefferson.wa.us. The total 2017 Final Jefferson County Budget is $55,238,123 for all funds combined: General Fund: $ 18,631,837 50 Other Funds: $ 36,606,286 All Funds: $ 55,238,123 TABLE 1 on the next page shows how total General Fund revenues and expenditures for 2017 compare to 2016: 1 of 17 TABLE 1: GENERAL FUND **If an additional $202,000 expenditure is appropriated mid -year 2017 as planned, the unencumbered fund balance will be reduced to $1,010,839 a reduction of -9.7% from 2016 projected. ATTACHMENT 1 summarizes Final 2017 General Fund revenues and expenditures by department. Besides the General Fund, the County has 49 other funds, such as the County Road Fund, Public Health, the Solid Waste Fund, and a Veterans' Relief Fund. Revenues and expenditures for these 49 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 Final 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 $18,631,837 -1.7% Estimated Ending Fund Balance $ 3,111,495 $ 4,113,545 $ 3,803,023 -8.2% Unencumbered Fund Balance $ 753,273 $ 1,109,122 ** $ 1,212,839 8.6% **If an additional $202,000 expenditure is appropriated mid -year 2017 as planned, the unencumbered fund balance will be reduced to $1,010,839 a reduction of -9.7% from 2016 projected. ATTACHMENT 1 summarizes Final 2017 General Fund revenues and expenditures by department. Besides the General Fund, the County has 49 other funds, such as the County Road Fund, Public Health, the Solid Waste Fund, and a Veterans' Relief Fund. Revenues and expenditures for these 49 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 $ 31,392,264 4.9% Expenditures $ 34,587,878 $ 36,606,286 5.8% ATTACHMENT 2 summarizes total 2017 Final 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. 2of17 M W MJ W L()i7 It Go ,It N ++ r d M h O N M O 0) ©' C06 O 3 L6 N C6 tD M O t6',LoLp N Q m N M O M N M N {n N` N LC) 00 w Q.. N 000 �. M N d M 0 M r 000: N N 00 O O M O r O O 00 LC) CA V 00 r`:. C) ++ W M C N Cl) m to v_ N c O v 0) ,a O 3 N O r N Q. m M CA o Z' LL � a _o U .. C M CA 0) ++ N 00 U) CA 00; •+ d 00 V 0 O N T N T, O w v a) o O 60 N Q. m LLo M 00 00 (h m N N y a) y -V 00 O 00 _ a 'qt Cl) N 00 M 00 (ts M r r N T 0 Cl) O LL r O 0o N O N O CO r 00 It N 00 M 00 It O O LO LO O O' ()t0 r C4 Lci L6 6 N 0) to It p � LLQ M a r r M ,. co OM00 C) 0 M co LO 0 'tN t0 4) M CQ 00 cwt C O M r co N t -- eq 7 L() M Cf) r r co r" Co (D O r O (C- M r r` C v_ O m O G C 0)) r 3 O Vr N 00 O M 00 N Q N (O CO C07)_. N r r r O O 00 : e- N N (D N N O It N O 0 N N O 1t N CO O 00 Vi Lt) pl-� p tl O O f. M r- It M r T M N Q (o Li) 00 M.. 0) co N CO w v .@ ti rn w CD aa) m M u CU C a) 4) CD W hcc M C U C C Z. M C C m W m`OO �Q c W w a W W w U O E UL c �o � a (D R Q- .Q $ C a)Z �O O F' U U) ._ � o m 0 'Q a oO 0 LLI U _ Wa to C C7 Q L()i7 00 O O Go ,It I r O O 00 N M O 0) O) (0 00 O W C6 tD M O �p 06 M M 0) M M O {n M N LC) 00 w Q.. N N' �. M 00 M 00 M r M N 00 O O M (NO co -e O r O O 00 LC) CA 0 O C) 0 N C N CV N M 00 W r O O O ' w o Z' LL ,c a _o U C -a C LO f0 W N N ax) U) CA Gfl T W v a) o 0 C7 (h m N N y a) y O pNj 0O 00 0 Cl) O co N O N M It N 00 M 00 N O LO LO O N 00 O N r O ht O) o r O It LLQ M C7) . r co 00 C) 0 0 co LO 0 'tN O CQ 00 r O O co N T' LO r co M O -t N r O O M r r` C v_ N r It O r C4 It LC) 00 O M m 00 N T CO 00 e- N O O O N N LO N O O LC) ti '. C Cl) O N CO co r O LC) It r C) M L M N T 0) co U) w v .@ o o a rn w CD aa) m M a) m E hcc CU M C C m W m`OO �Q c CL a w a W W w U O a O •2 �o � a a�6i R Q- .Q $ p W E U � o 'Q a U 0 co ♦L to C O le 00 O to co O M O e - N 00 O O �+y OW T O to co N O w to M N co CN M O O co rnoiMO C N O N O to N It 0) O Go M r W 00 r oS to �;I N 00 O O Go ,It I r O O 00 N M O ' N O O) (0 00 O "r. r tD M O �p M O O (o M N M O le 00 O to co O M O e - N 00 O O �+y OW T O to co N O w to M N co CN M O O co rnoiMO C N O N O to N It 0) O Go M r W 00 r oS to �;I N 00 O O Go o O 1• ' N O N 00 (O M O M r N M N N O T N M M O {n M N LC) 00 w Q.. M T �. M 00 M 00 M r r N 00 O O M (NO co -e O r O O 00 1• w et CA 0 O r O (O N C N T N M 00 W r O 0� s C O M leM O O tV M Ln It O O r d' M N N r Qj CO r M 00 N r CO O W Or V: r O O M O O N CO W (o O O In (O 1- O O O to M r N O r W r O O N O 00 O MT 0 O N 00 co N I M r N N I O co m 01 C LS a c OL N m ca s C U O a r L6 C .0 N .0 .N N gN 7 C c- c n O .L.. C c � r a O N N C c C L6 a Q - N Q> a � U (0 C L r 4- 0 M O N O O 1• ' N O N M' M M O r NI M T T O co -e q M M r o n o M O a0 O r (NO co -e <! 1• w et tp` N r C6 C N T C r cc QCO N � j O 0� s C O ' w C Z' LL ,c _o U C -a C f0 W N N ax) V E E� W v a) o 0 N N y a) y O 0 O N 00 co N I M r N N I O co m 01 C LS a c OL N m ca s C U O a r L6 C .0 N .0 .N N gN 7 C c- c n O .L.. C c � r a O N N C c C L6 a Q - N Q> a � U (0 C L r 4- 0 M 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 4of17 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 (2/3rds) 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: 5of17 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 included in the final budget: Non-Departmental 18,000 11215IIIIIIIIIERM= -1- JeffCom fee increase for Dispatch Sheriff 65,000 Add 1 corrections officer Sheriff 45,000 Enhanced Jail Medical services (implemented mid 2016) Sheriff 12,909 Corrections Union Contract Clerk 9,527 Salary and Benefit Adjustment District Court 13,550 Salary and Benefit Adjustment Juvenile Services 2,496 Salary and Benefit Adjustment Prosecutor 14,817 Salary and Benefit Correction 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 Final 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. When the 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 $202,000 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 2017 General Fund Budget also includes $479,330 of special one-time expenditures as shown on the next page: 6of17 2017 One-time Fundine Allocations dem.. 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 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 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 Non -Departmental budget includes up to $75,000 of one-time funds to support this process. 7of17 Highlights of Changes in Other Funds Significant changes in revenues and expenditures in the other County funds are listed below. OTHER FUNDS: Revenues 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 enditures 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 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 Works with inadequate funding to maintain and improve roads and other transportation 8of17 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 relied on in our base budget for on-going County services. Presently, we only include 9of17 $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: o the allowable 1% property tax revenue increase for the Road Fund 10 of 17 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.) $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 S- TABLE 5 Jefferson County Annual Principal & Interest Due (rev - 11/20/14) oa0 oyo oyti ti ti ti ti 5 c ti b A % titi o A % otitio tiotitititiyootitiyti oyf), 'p, 0' tiyooy0 ti300 -m=m-- All County Bond Principal & Interest due -leffCom only - Paid try County REET/Gen'I Fund 11 of 17 i t, i i i i i I oa0 oyo oyti ti ti ti ti 5 c ti b A % titi o A % otitio tiotitititiyootitiyti oyf), 'p, 0' tiyooy0 ti300 -m=m-- All County Bond Principal & Interest due -leffCom only - Paid try County REET/Gen'I 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 12-7-16 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 Budget BARS REVENUE TYPE Revenues Revenues Revenues Revenues intoes ; 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 1 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 fee 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 CommunityServices 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 ......; ::::::::::::::::::>::>::>::>::»: TibTTAL'A L:lR 1 :>::><:;<: < :<.....:<:<:<:<:::>;; 17 391 744 18 958 47 69, 17372483 1 1 7 90,00 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 Paae 2 of 2 r-UILAVILUldllyC HUM Pfe%nUUS year 1).170 2014 2015 2016 2016 407 2,670,045 GENERAL FUND Actual Actual Budget Projected 17,391,744 Dept. EXPENDITURES Expenditure Expenditure Expenditure Expenditure .,%t rendkwe 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 383,608 379,617 433,676 433,676 445,400 059 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 DISTRICT COURT 726,589 761,785 824,550 824,550 837,061 110 JUVENILE SERVICES 891,085 897,521 960,518 960,518 979,269 150 PROSECUTING ATTORNEY 946,472 918,298 966,429 966,429 972,622 151 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 6,129,542 240 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 13,217,221 270 NON -DEPARTMENTAL 3,016,213 3,212,167 3,220,787 3,295,787 3,557,806 261 OPERATING TRANSFERS 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. Impro 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 -Com munity 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 OTHER OPERATING TRANSFERS 76,724 129,642 40,700 40,700 51,930 tJ Fi i>.:,::::::......::::::::::::.::.:.:.:::.......;:.;:..........; 17,298,732 18,132,504 18,062,226 18,954,226 18,631,837 r-UILAVILUldllyC HUM Pfe%nUUS year 1).170 4.570 b.Z 70 4.01/0 -1./1/0 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 18,631,837 Ending Cash & Investments 2,763,057 3,588,148 2,840,562 3,829,232 3,523,545 adjustments (1,052) 5,302 carryover (est. at 1.5%) 270,933 284,313 279,478 Adj. Ending Cash & Investments 2,762,005 3,593,450 3,111,495 4,113,545 3,803,023 Required 10% of Exp. to Reserves 1,684,873 1,813,250 1,806,223 1,895,423 1,863,184 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 1,212,839 14 of 17 ATTACHMENT 2: 2017 Other Funds Summary December 7, 2016 15 of 17 2017 est. 2017 est Reve»ue impend Beg. Bal.verue EiEd,.: End. Bal. OTHER FUNDS flGET'r `BU©GET..; BUDGET T- T ` 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 BOND FUND 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 1:24,378 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-REET TECHNOLOGY 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 HARVEST TIMBER 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 250,000 250,000 250,000 250,000 - 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 31,392,264 36,606,286 15,239,110 001 -GENERAL FUND 17,372,483 18,062,226 4,113,000 18,041,838 18,592,471 3,562,367 TOTAL ALL FUNDS 47,296,942 52,650,104 24,566,132 1 49,434,102 55,198,757 18,801,477 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 De artment 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 '17 chg. 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 County Admi nistrator 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) Juveni le 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 Prosecuti ng 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 0 & 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) Boating 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 0 & 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 - Post Harvest Timber 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 Icene 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 Ca rrol I 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 5.79 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 6.42 Total All Funds 307.59 310.93 297.55 287.34 288.30 279.53 269.42 266.73 265.89 270.48 276.90 16 of 17 0 N r O N a w J Q N X LL t0 CO) O CL d0: ca � (� a J Lfn Q Q. W 3a CL (" c� 'u CL N ri O N *0 dr O M O M LO LO 00 Lo 00 O LA O O O CD r1 �? O Ln O O O O O (0 N N r ch (p O O N (p N 00 O Ln O 00 LO O M V r O 't O LO L9 M O O O ( a r (D r M 00 "T I- M LO M 'IT O I N AM O r- V:, O r CM N 00 N M N I,- r- M L) r LA r r N In LO 00 ( M r O LO r r LD O ti 00 00 r r It r M 00 j" O O 00 'T O O N O c 00 CN 'IT O O M O O 0) 00 00 � 40 O N O N 00 00 00 (9 0) IT O� O qt O o NT I- N N (D Lf) Iq O N O fl r 00 N O LO 'IT LO It LO It LO r LO r O O O 00 O O (O Ni N M M M Ifr M (p r r 6j LO LO 00 't 00 d N 00 co r N LO LO V- N LO LO LO O O r O r M N a O 0 0 0 0 0 0 O O r r LO q W M M 00 O O r (N O O LO LO Iq co (O O co N N � cn 3 rO O N 't O� 0) It o O O LA O LD LO O r LD 00 00 00 N C O 0) Nr cm 00 O IT 00 U, C6 N NI -f O N Lp r- G� M M r (p O co co r- N N't N r N LO [r V M N N M 0) r --r r 't 'IT 00 N M V OI --O u'? 0 0 0 0 0 0 O O L9 O M d' O O O O L9 O N moi' r C) I- f� O "t O LO O LO O O O O O LO LO O r-_ In o Ln co co O LO N LO O r N V It CN C r O r O O 00 00 Il- LO t- M r- N N 0) � N N' O 00 r N LO IT (fl qT M O N LA N N 10) p N M C Cl) V O It O O O c) --t q O 0 0 0 0 0 0 O O O O � cc LO O O O 0 0 0 � I O O LO O O O O O LO O O O O '3 O LO V � M (0 Cf V- O LO 00 LO O O In O O r r V .r r+° O LO 'IT O 00 00 (O O 't LO r L9 N N V O r- r-: L!j (n M C7 O p "N O N 00 r- M� r MV - 0 r N LO 14, O N N00 L� M O O O O O 0 0 0 O O 0 0 0 0 0 0 O O O O O O _ R N LD d• LO O O O I,- O O O M O S O `r? O w O O 0 0 0 0 0 0 Ln 00 LO O O LO O O O O O r O r O O d O N C M( C C15 (d N N V' O- Ln L7) C6 M (fl N N N r r N LO Iq qY O N N (p O (O r M ' 00 N O O O O O O O 0 0 0 0 0 0 O O O O O O O O O O O O 0 17 O 0 0 0 0 0 0 O O O O O 0 Cli r M O LO O f-� O Llj LO O O I� LO O LO LA O O (O LO 00 LO O O L9 N N " O O LO O Ltd O 00 LO N LO N O P, N 00 N r- M i r M r N LO 'It O N N M M (M O � n cA d E L� Lh V U 4) V o N (0 a) .,., > c R w CO) 0 c a) LA O a) .'' �. Q M N a) p y O U U CD N N a CD N p �- N x CL .0 E '_ CD �' U o > i Z ~ c > +' O U N cu u) 7 d 'E _ � U w �_ c = «+ (D N cn v a Lu m Lu mom~ aQi 0a E a E'R w > -O ��' rn Lz E U ���"��, r a O U .`—'`� N 7 ao�s° c E EC-) O c �o ai 0 X L c0 c •_� cn O N O U O cu V co06 7 H m EL CD C/) N E c c L N tc6 3 U ;a c c N O OL o N c ` m U O p 0° �a H ils aL �a)oo.�E f6 mT co � n (o O cn Ln c U 06 c : - E L' rn c�a a) c � cin v � cn °� c ami ° ' " a) c Ln ca c a) U Z U c6 c L c (D •- rn m Cl) N O OL ul p O U E 00 c N ;^ = Q. _C O E O E sz N U 0 cn O c "Ow d H O O n U LZ S C'i .c_ (n E U 00 = a S "a N U C cn L) Ln ccu ani m E m c'� E o a`°i'c o c c (Ea cEv �)E o CL C 0nO 7 a) - M C: ° 50 06a(D0 ,006 (n0 M o o w N cB � O i» Cl) (n Ln a) '=' a) N - N� IV 7 =3 Vj LU �' U U U U O U :] > U ( 6 N N N N N C o z z N "a fn (n a) 7 a) a) Ca LL $ (n .E 00 N N ZH N Z U.�dd c c 0- �C��,(D� c 0 w cn > a) W a (D c to a) 0 0 E u E E E c c u) L y a) ci ci c W a) Q to >, (0 c Ln Ln m N (L) X L LU U) •N a--5 O UODUU�HF`- O O ON L °�U O .