HomeMy WebLinkAbout058 16STATE 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 5Q-16
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.
BE IT FURTHER RESOLVED, that the adjustments will be effective January 1,
WI IA
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.
4PPROVED AND ADOPTED this
44
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ATT J>
Carolyn very
Deputy Clerk of the Board
/�� day of J> C.P//n er 2016.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
KaihiVen Klev, Chairman
,n, Member
van,
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2017 FLSA UNION EXEMPT POSITIONS
POSITION TITLE
GRADE
County Administrator (contract position)
-
Central Services Director
MGR22
Public Works Director
MGR22
County Engineer
MGR22
Chief Deputy Prosecuting Attorney
MGR22
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
TO:
FROM:
DATE:
SUBJECT:
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 12, 2016
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.4efferson.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
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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
rA
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:
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
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:
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)
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 Sheriffs 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:
[�sW
2017 One-time Fundine 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 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.
7 of 17
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 0 & 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
-A :5KiIN
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
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$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
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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.)
51,40Q000
$1,200,000
51,000,000
$800,000
5600,000
$400,000
$200,000
S_
TABLE 5
Jefferson County
Annual Principal & Interest Due
op°� Otio Otiti Otiti �y3 OyA o1I Otis Oti1 is,, 's" 0 oLti oy� 41e 41oy�O o�1 0X4 oy0 Oho
ti ti T T ti ti ti T T ti ti T T ti ti T T 1$ ti l ti ti
- - All County Bond Principal & interest due -leffCom only - Paid by 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
0 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
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 feec
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
Transfer into 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 Com m 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
T£)TALALLREVEIUES.
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%
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1.2% -6.0%
ATTACHMENT 1: 2017 General Fund Summary - page 2
pl�no 9 nf ")
r U1 l.Gl it "I ICII lyt-, II UIII P1 CVIUUS yt-dl
13.170
2014
2015
2016
2016
V2017
2,670,045
GENERAL FUND
Actual
Actual
Budget
Projected
Budget
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
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 Extensior
179,500
181,700
186,250
186,250
191,840
261
Op Trans- 350- County Cap. Improv
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
40,700
40,700
51,930
TQAt17,298,732
1
18,132,504
18,062,226 1
18,954,226 1
18,631,837
r U1 l.Gl it "I ICII lyt-, II UIII P1 CVIUUS yt-dl
13.170
4.070
b.L 70
4.b/0
-1.f 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
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ATTACHMENT 2: 2017 Other Funds Summary
December 7, 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
BUDGET
BUDGET
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
15 of 17
ATTACHMENT 3: 2017 Departmental Staffing Schedule
(Full Time Equivalents - FTE's)
11-18-16
16 of 17
Budget
Budget
Budget
Budget
Budget
Budget
Budget
Budget
Budget
Budget
Budget
2016 to
De artment
20071
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)
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
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 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)
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 Developmeni
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
-
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)
QuiIcene 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)
H1 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
155.06
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
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