HomeMy WebLinkAboutBudget Message on Recommended 2018 Budget - 12 04 17JEFFERSON COUNTY ADMINISTRATOR 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368
www.co.jefferson.wa.us
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TO: County Commissioners
FROM: Philip Morley, County Administrator
DATE: December 4, 2017
SUBJECT: Message for the Recommended 2018 Jefferson County Budget
I am pleased to transmit to the Board of County Commissioners a Recommended 2018 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 2018 Jefferson County Budget and as we do with each budget, identifies
a number of the County’s budgetary opportunities and challenges in the years ahead.
Public oral testimony on the 2018 Budget is invited at a public hearing on December 4, 2017 at
10:00 a.m. in the Commissioners’ Chambers in the Jefferson County Courthouse. Written
testimony is also welcome at any time through the end of the hearing. After the hearing and the
Board’s deliberations, the County Commissioners will give direction to staff on modifications to
create a Final Budget. The Board of County Commissioners is tentatively scheduled vote to adopt a
Final Budget at its regular meeting on December 11, or at a subsequent meeting.
Overview
Staff, elected officials and department directors have worked together in preparing a Budget for
2018. Details of the 2018 Budget are on-line at www.co.jefferson.wa.us.
The total 2018 Recommended Jefferson County Budget is $55,782,838 for all funds combined:
General Fund: $ 19,313,187
49 Other Funds: $ 36,469,651
All Funds: $ 55,782,838
Although the 2018 Budget is largely status quo, preparing this budget has been unusually difficult.
After eight years of continued national economic growth and with Jefferson County located just a
ferry ride away from Seattle’s booming economy, Washington State’s funding model for county
government remains broken, and Jefferson County government struggles just to sustain recession
levels of service. In this “good” economic time, county budgeting is mostly an exercise in allocating
scarcity. This is true for counties across Washington State. Earnest desires by Jefferson County’s
elected officials, department managers and staff to better serve our residents contrast with the
continued erosion of our ability to do so. “If the economy is improving, why is my department still
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hurting?” Residents’ expectations are frustrated too. Within our county organization, the
mounting frustration strains our existing harmonious relations, and makes it increasingly difficult
for one department to wait its turn, while another department’s need gets addressed now. Driven
to serve our residents, we continue to collaborate, and we continue to innovate. But people are
tired of a “dieting.”
TABLE 1 below shows how total General Fund revenues and expenditures for 2018 compare to
2017:
TABLE 1: GENERAL FUND
2017 Original
Budget
2017
Projected Year
end
2018
Recommended
Budget
% Change
From 2017
Projected
General Fund Revenues $18,041,838 $19,106,896 $18,605,358 -2.6%
General Fund Expenditures $18,631,837 $19,354,887 $19,313,187 -0.2%
Estimated Ending Fund Balance $ 3,803,023 $ 4,395,109 $ 4,025,261 -8.4%
Unencumbered Fund Balance $ 1,212,839 $ 1,217,611 ** $ 1,263,927 3.8%
**Up to an additional $140,000 of on-going expenditures could be appropriated by the
Commissioners mid-year 2018 to address urgent priorities including $40,000 for pay equity
adjustments. Were that to be the case, the unencumbered fund balance would be reduced to
$1,103,666 a reduction of 9.4% from 2017 projected.
ATTACHMENT 1 summarizes Recommended 2018 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
2017 Budget 2018 Budget % Change
Revenues $ 31,392,264 $ 30,265,534 -3.6%
Expenditures $ 36,606,286 $ 36,469,651 -0.4%
ATTACHMENT 2 summarizes total 2018 Recommended budgeted revenues and expenditures for
each of the 49 other funds, as well as their projected beginning and ending fund balances.
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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 2015 to present, and models the
projected General Fund revenues and status-quo expenditures for the next 5 years, 2018-2022.
2017 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 2018 and compared to last
year’s forecast improves our revenue forecast for 2018 and beyond.
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TABLE 3
GENERAL FUND HISTORY & PROJECTION 2018-2022
November 20, 2017
2018 2018 2019 2019 2020 2020 2021 2021 2021 2022
GENERAL FUND 2014 2015 budg 2016 2017 2017 Proj projected Proj projected Proj projected Proj projected Proj projected
ActualBudgetActual Incr Actual Budget Projected Incr Budget**Incr Budget Incr Budget Incr Budget Incr Budget
Beginning Fund Balance 2,670,046 2,762,006 3,593,450 4,113,545 4,304,390 4,391,795 3,879,484 3,717,416 3,517,857 3,286,586
Revenues 16,530,822 17,298,966 17,702,654 18,041,838 18,056,838 2.0%18,605,358 2.8%19,126,308 2.9%19,680,971 2.9%20,259,592 2.9%20,847,120
Additional Sales Tax Projected 186,000
One time funds Received 847,422 1,660,000 1,574,362 863,272
New Revenues (levy shift)
Other One time revenues 13,500
TOTAL REVENUES 17,391,744 18,958,966 19,277,016 18,041,838 19,106,110 18,605,358 19,126,308 19,680,971 20,259,592 20,847,120
Expenditures Base Budget (16,393,232)(16,954,773)(17,489,670)(18,152,507)(18,152,507)4.2%(18,907,187)3.1%(19,631,936)3.1%(20,234,636)3.1%(20,855,839)3.1%(21,496,114)
To Capital Improvement Fund (550,000)(880,000)(300,000)
One time costs (342,000)(297,461)(782,500)(479,330)(1,169,330)(411,000)
Other One time costs (13,500)
Additions to base budget (202,000)(35,000)(140,000)
Other additions to base
TOTAL EXPENDITURES:(17,298,732)(18,132,234)(18,572,170)(18,833,837)(19,356,837)(19,458,187)(19,631,936)(20,234,636)(20,855,839)(21,496,114)
Year-End Adjustments (1,052)4,712 6,094
Estimated carryover at 1.75%279,478 338,132 340,518 343,559 354,106 364,977 376,182
Ending Fund Balance 2,762,006 3,593,450 4,304,390 3,601,024 4,391,795 3,879,484 3,717,416 3,517,857 3,286,586 3,013,774
Recomd. Reserves - 10% of Expend.1,684,873 1,813,223 1,857,217 1,863,184 1,932,184 1,945,819 1,963,194 2,023,464 2,085,584 2,149,611
Revenue Stabilization Reserve 440,000 440,000 502,000 600,000 726,000 726,000 726,000 726,000 726,000 726,000
Reserved for one-time following year 417,250 607,000 127,000 516,000 104,000
Unreserved Fund Balance 637,133 922,977 1,338,173 1,010,840 1,217,611 1,103,666 1,028,222 768,393 475,002 138,163
Diff. in Rev and Expendi (no carryover):93,012 826,732 704,846 (791,999)(250,727)(852,829)(505,628)(553,665)(596,248)(648,994)
**Included in 2018 expenditures in this model is an is additional $140,000 for
potential expenditures mid-2018 to address emerging urgent priorities.
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There are no permanent budget cuts required for the General Fund in this updated 5-year
model. In 2018, we are able to add approximately $247,000 to our base budget expenditures,
as well as $412,000 in special one-time expenditures. These are described later in this memo.
Base budget expenditures for 2018 include a 3% increase for non-personnel line items, annual
pay step increases for eligible employees as well as increased benefit costs. At this writing,
union agreements for 2018 are open, and once settled, adjustments will need to be added to
the 2018 Budget at that time. In the meantime, the Recommended Budget includes a 1.50%
salary increase for non-union staff. The Recommended Budget also includes a 3% increase in
transfers from the General Fund to support public services in other funds such as Parks, Public
Health, and Community Development. These modest increases are to the County General
Fund’s base budget to sustain existing public services, and are a partial offset to ground lost to
inflation.
Jefferson County has three funds directly supported by property tax: the General Fund, Road
Fund, and Conservation Futures Fund. About 46% 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
400 miles of county roads plus non-motorized transportation corridors. 100% of the
Conservation Futures Fund is from property tax.
In 2007, the State Legislature reinstated Tim Eyman’s I-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 eight years in Jefferson County has averaged 0.73% per year. So combined
with the 1% state limit, our tax base has grown about 1.7% in each of the past eight years.
1.7% per year simply does not keep pace with the real cost of inflation, which has averaged
3.0% over the same eight years. The County’s actual cost just to maintain existing levels of
most county services grows about 3.1% per year. And population growth over the last eight
years has stretched County services even further. For Roads, the Washington Department of
Transportation’s Construction Cost Index has gone up an average of 8% per year during the
most recent 5 years reported. The gap between 1.7% increased revenues and 8% increased cost
is not sustainable.
Over time, property tax, our single largest funding source, has been losing ground each year,
and simply cannot continue to support current levels of service. This is the structural funding
problem for county government created by the State. Despite continued efficiency measures,
public services in Jefferson County – 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 residents, the State Legislature must enact legislation
to provide local government the tools to fund government services for our residents.
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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
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?
On top of the structural challenges we already face in these “good” times, we must prepare for
sustaining public services in bad times. As part of our 5-year General Fund budget strategy, in
2017 the county added $126,000 to the General Fund’s revenue stabilization reserve. The
revenue stabilization reserve is intended to help maintain County services in the next economic
recession, or in a year when large highly variable revenues (like DNR timber harvest revenue or
federal PILT) are down. Pursuant to County Resolution 38-10, that $126,000 was a 60%
allocation from sales tax revenue growth in 2016 that exceeded our budget. This year’s
addition brought the total revenue stabilization reserve to $726,000, equal to 3.8% of projected
General Fund expenditures. The revenue stabilization reserve is on top of the General Fund’s
regular 10% fund reserve (approximately $1.9 million) for normal cash flow and for
emergencies.
In 2018-2022, maintaining General Fund services will draw down approximately $965,000 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.
Across all funds and departments, a total of 275.99 full time equivalent employees (FTEs) are
proposed for 2018, 1.09 FTEs less than 2017. Jefferson County will have 6.6% fewer staff in
2018 than in 2008 - even discounting JeffCom’s 2013 transformation into a separate entity.
Within the General Fund from 2008 to 2018, only the Sheriff’s Office has seen a noticeable staff
increase (2.7 FTEs—one of which was moved from Animal Services in 2013 when that separate
office was eliminated). Staffing in every other General Fund department has shrunk or is
virtually unchanged. (See detailed Staffing Schedule in ATTACHMENT 3.)
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Highlights of Changes in General Fund
The 2018 General Fund includes a number of significant changes compared to the 2017 budget
projections, summarized below.
GENERAL FUND: Revenues:
General Fund Budget
Change
Description
Sales Tax $180,602 Combined increase anticipated in Regular, Local Option &
Special Purpose (Prop. 1) sales tax from the 2017 projected
(budget 2018 is 4% over projected 2017 sales tax).
Property Tax $173,027 1% General Levy & increase from new construction
Department
Revenues
$103,555 Increases in various departments’ projected revenues,
combined.
Marijuana Tax ($14,810) Estimated decrease from 2017 Budget
GENERAL FUND: Expenditures:
This year, a variety of departments requested that a total of almost $892,000 of enhancements
be added to the General Fund’s existing $18.9 Million base expenditure budget – a potential
increase of 4.7 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
Auditor $22,000 Accounting staff
Commissioners $7,200 Chambers audiovisual upgrade
District Court $14,019 Salary and Benefit Adjustment
Sheriff $26,592 1 deputy sheriff added mid-year
Sheriff $14,594 Jail food service contract and secure communications
equipment
Treasurer $2,834 Increase staff hours
Parks and Recreation $20,000 Help to maintain status quo Parks and Recreation
program
The Sheriff’s Office had requested adding 4 Deputy Sheriff positions with vehicles in 2018, plus
a clerk hire for courthouse security. While this additional staffing in the General Fund is not
affordable, the County can sustainably add 1 Deputy Sheriff mid-2018, with some cost sharing
by the Sheriff to enhance staffing levels for the safety of both our residents and our deputies.
This addition would be on top of previous staff additions to the Sheriff’s Office.
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The Final budget for the Sheriff’s Office also includes a base budget enhancement of $14,000
for the first full year of contracted Jail food service improvements.
The health and safety of all our Sheriff staff and Jail inmates continues to be a priority. If the
Budget is approved as recommended, in 2016-2018 the Board of County Commissioners will
have added around a quarter million dollars of permanent enhancements to the Sheriff’s
annual base budget.
The 2018 General Fund Budget also includes $411,985 of special one-time expenditures as
shown below:
2018 One-time Funding Allocations
Item Funding
Sheriff – cost to equip 1 additional deputy $ 73,800
Sheriff – equipment, less lethal ammunition, jail supplies, etc. $ 40,000
Emergency Management-additional staffing $ 22,000
Prosecutor – Training $ 1,630
Coroner – autopsy charge increase and additional autopsies $ 20,000
Assessor – High resolution aerial photography $ 6,000
Planning Commission - Comprehensive Plan and other large projects $ 15,000
Treasurer – additional staffing $ 12,000
Non-Departmental – Public Records Position – 2 year funding $ 99,000
Non-Departmental – Community Health Improvm’t Project - County share $ 53,000
4H After School – maintain program status quo $ 16,000
Parks and Recreation – maintain status quo Parks and Recreation services $ 53,555
Total: $ 411,985
Continuing with the County’s commitment to public safety, this Budget includes $113,800 for
new equipment, less lethal ammunition, jail supplies and other items that the Sheriff will
prioritize. It also includes funds to equip a new deputy that we hope will join the Sheriff’s team
mid-2018.
Between 2015, 2016 & 2017, the County Commissioners will have approved a total of
approximately $703,800 in one-time investments in the Sheriff’s Office. This is in addition to
the $251,000 ongoing additions to the Sheriff’s base budget noted above.
Eight 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 there
are perceived inequalities relative to what other jurisdictions may pay for similar work. In the
Fall of last year, 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
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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 2017 Non-Departmental budget included up
to $75,000 of one-time funds to support this process. In the late summer of 2017 we contracted
with a consultant to perform a total compensation study for the county comparing us to a
number of like counties. We expect their work to be complete in the next few months. We will
use the results to make appropriate wage adjustments.
Highlights of Changes in Other Funds
Significant changes in revenues and expenditures in the other County 49 funds are listed below.
OTHER FUNDS: Revenues
Other Funds Budget
Change
Description
WSU Cooperative
Extension
($47,000) Reduction in Small Farms Program Revenue
Hotel Motel Fund $45,000 Increase in Lodging Tax revenues
Water Quality ($69,000) Decrease in State and Federal Funding
County Parks Imp. $52,000 Transfer in from Capital Imp. For capital maint. projects
County Roads ($2,175,000) Reduction in Federal and State Grant Funding for
construction projects
Parks & Recreation $62,000
Hotel Motel tax increase of 13,000 for campgrounds and
one-time general fund transfer in.
Public Infrastructure $40,000 Increase in Rural County Sales Tax
OTHER FUNDS: Expenditures
OTHER FUNDS Budget
Change
Description
WSU Cooperative
Extension
($60,000) Reduction in Small Farms program and administration
costs
Hotel Motel Fund $51,000 Additional tourism promotion projects using Lodging Tax
revenues
Water Quality $180,000 Increase in professional services, fiscal fee increase
Mental Health $134,000 Increase in Contracted Services due to increase in sales
tax for Mental Health
Parks & Recreation $28,000 Cost of replacing retired volunteer with staff to maintain
County campgrounds, using 1-time Hotel Motel funds
County Parks Imp. $78,000 Capital Maintenance Projects
County Roads ($2,300,000) Decrease in Construction Projects
Fleet Services $403,000 Vehicle and equipment replacements
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OTHER FUNDS Budget
Change
Description
Information Serv. $474,000 Capital outlay for financial software, telephone system
and voting equipment replacement; continued funding
for public records position
Future Needs:
Housing – In recent years the lack of affordable housing for residents and the local labor
force has become a pressing community problem, especially for households that have
low or very low income and which frequently house our most vulnerable neighbors –
children in poverty, people with disabilities, the elderly and veterans. Jefferson County
government is not responsible for providing affordable housing, but saw an opportunity
to be a conduit for the community to address this community problem. Proposition 1
on the 2017 General Election Ballot asked citizens if they wanted to raise property taxes
for 7 years to create a Home Opportunity Fund to enable housing organizations to build
and preserve the inventory of affordable housing in Jefferson County. Housing
organizations needed a source of local funds to qualify for matching funds for housing
from the state and federal governments, anticipated to bring millions of additional
dollars for housing in our community. Citizens voted 68% to 32% to reject this approach.
But the community’s affordable housing problem remains. Jefferson County
government must be part of the solution, but it is not the solution. The County is
presently updating its 20-year Comprehensive Plan and associated development
regulations. This is an opportunity to improve how zoning and development regulations
can better support both housing and economic development. I invite residents,
businesses, private developers, and housing organizations to actively participate in this
Comp Plan update. The Comprehensive Plan – which has a June 30, 2018 state deadline
- can also set the stage for streamlining our permitting process in Community
Development and in Environmental Health in 2018 and beyond. In 2018 we will also be
investing in a new permit tracking software system, which will promote efficient work
flows and enhance permit tracking for improved timelines. These steps are essential,
and they will help, but zoning changes and permit efficiencies, no matter how good,
cannot address demographic and economic pressures from Seattle and California, nor
address an investment/builder market that attracts private investment to develop mid
and upper tier housing, rather than affordable housing. Affordable housing remains a
problem for the entire community to solve.
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 was only
approximately $76,000, a 94% reduction. Only $66,000 in SRS funding is budgeted for
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2018. At the same time, the County continues to use $720,000 per year from the Road
Fund for road safety law enforcement by the Sheriff’s Office in the General Fund, as
authorized by state law. These trends have left Public Works with inadequate funding
to maintain and improve roads and other transportation facilities. In our 2018-2023 Six
Year Transportation Improvement Program, Jefferson County can only allocate an
average of $277,000 per year of local funds for all construction projects. Even with the
General Fund backfilling 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 2017, down to $1.3 Million by 2023 (this assumes that $466,000 in SRS/PILT
will be available for the Road Fund every year-otherwise fund balance drops below zero
before 2023). 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 used about $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 in 2017 from the Hotel-Motel Fund for staffing and maintenance
at County campgrounds upon the retirement of a citizen volunteer. In 2018 we are
increasing Parks’ base budget by $20,000 and its one-time subsidy to $73,555. The 2018
Hotel-Motel Fund allocation to Parks will increase to $41,625 in 2018. Even with these
increases, Parks and Recreation will have an unreserved fund balance of about $6,000 at
the end of 2018. Parks’ base budget is 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.
Capital Maintenance – The County’s projected minimum capital needs from 2018 to
2022 are estimated at $3.2 Million, leaving many aging facility capital maintenance
needs unmet, and not addressing new facilities needed to support public services or to
address seismic improvements for county buildings. Facility, property and capital
planning will be a significant focus for the County’s Central Services Director in 2018.
General Fund & PILT – The $892,000 in department requests for additional public
service enhancements in 2018, continued wage constraints and the ongoing challenge
to sustain Parks and Recreation are all symptoms of inadequate funding for local
government.
And as we continue to cope with scarce resources we are mindful that potential threats
to our delicately balanced budget exist. Our Puget Sound economy and stock markets
may be booming now but economies are cyclic. Another deep recession, as happened in
2008, would again be devastating—but even a modest downturn poses serious risks for
public services. We have taken prudent fiscal measures to help blunt the impacts of any
economic slowdown or recession. However, those measures simply provide short-term
breathing room to allow us to make whatever additional cost and service reductions
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that will be necessary to maintain a balanced budget. Another risk is the uncertainty of
two large funding sources: whether federal Payment In Lieu of Taxes (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
Department of Natural Resources. The loss of either funding source in a year would
have a significant impact on Jefferson County’s financial health and its ability to sustain
services.
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.
Compliance Opinion & Basis for Budget Preparation
The 2018 Budget complies with all statutory and constitutional requirements, and substantially
complies with adopted County ordinances and resolutions, including:
Resolution No. 34-17, setting Objectives and Procedures for the 2018 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 2012 through 2018; 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 2018 level of “diversion” of Road Fund property tax to the General Fund is $720,000,
the same dollar figure years 2011 through 2017. It is equal to or less than the amount of
money budgeted to be expended for traffic law enforcement by the Sheriff in 2018.
Revenue: This 2018 Budget includes:
o the allowable 1% property tax revenue increase for the Road Fund
o the allowable 1% property tax revenue increase for the General Fund,
o the allowable 1% property tax revenue increase for the Conservation Futures Fund,
o the base 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)
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o the 0.1% sales tax for Mental Health/Chemical Dependency
o the 0.1% sales tax for JeffCom 911
Debt: At year end 2017 as we enter into 2018, the County expects to have the following
principal outstanding on the debt:
General Obligation Bonds $ 4,614,303
Contractual Borrowing $ 2,657,921
Estimated Debt: Principal Outstanding 12/31/17 $ 7,272,224
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.)
TABLE 5
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
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above today’s debt service cost. In 2022, the County will gain additional capital bonding
capacity.
Conclusion
The 2018 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 Mark McCauley, 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 Gallaway.
ATTACHMENTS:
1. 2018 General Fund Summary
2. 2018 Other Funds Summary
3. 2018 Departmental Staffing Schedule
4. 2018 Special Purpose Sales Tax
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ATTACHMENT 1: 2017 General Fund Summary – page 1
November 20, 2017 Page 1 of 2
2015 2016 2017 2017 2018
GENERAL FUND Actual Actual Budget Projected Recommend
BARS REVENUE TYPE Revenues Revenues Revenues Revenues Revenues
311 Property Tax 7,388,068 7,514,257 7,696,105 7,677,000 7,850,027
311 Diverted Road Taxes 720,000 720,000 720,000 720,000 720,000
317 Timber Excise Tax 405,634 247,872 300,000 300,000 300,000
317 Timber Excise Tax (div)55,250 33,463 35,000 35,000 35,000
313 Sales Tax 2,486,611 2,738,244 2,742,000 2,918,000 3,040,000
313 Sales Tax - Local Option 318,902 364,508 366,157 373,000 380,070
313 Sales Tax - Special Purpose 769,038 876,170 870,430 911,000 955,428
317 Leasehold Excise Tax 59,267 55,407 62,000 62,000 62,000
341 Treas Collection Fees REET 74,197 84,213 70,000 87,000 80,000
359 Interest & Penalties 309,847 325,697 336,600 336,600 346,497
TOTAL TAXES 12,586,814 12,959,831 13,198,292 13,419,600 13,769,022
332 Fed Entitlements-PILT (includes state) 1,408,800 1,476,638 561,000 1,445,772 572,220
335 PUD Priv. Tax 370,446 318,107 348,000 314,000 323,420
336 Marijuana Tax 25,568 36,920 39,530 24,000 24,720
336 Crim Just Hi Crime/DUI/Asst 488,747 477,057 476,845 445,000 463,500
336 Liquor Excise Tax 21,930 41,722 40,722 40,722 41,536
336 Liquor Profit 85,002 84,749 88,434 88,434 90,203
349 Interfund Serv.-Cost Alloc 293,329 294,890 307,661 305,000 328,526
361 Investment Income 465,345 682,617 218,484 380,000 230,000
341 Treasurer's Invest Fees & other fees 4,082 11,599 16,290 35,000 16,290
360 Miscellaneous Revenue 29,889 46,095 11,900 11,900 8,735
395 Timber Sales D.N.R.473,881 336,350 250,000 175,000 250,000
390 Other Non-Revenues / Extraordinary 246,000 - -
397 Transfer in to Treas. from other funds 42,755 21,928 3,000 41,837 3,000
TOTAL OTHER TREAS. REVENUE 3,955,774 3,828,672 2,361,866 3,306,665 2,352,150
TOTAL TREASURER'S REVENUE 16,542,588 16,788,503 15,560,158 16,726,265 16,121,172
Dept #
010 Assessor 1,155 8,761 8,700 8,700 8,700
020 Auditor 314,346 336,443 317,853 330,000 331,371
021 Elections 101,629 160,151 110,711 110,711 146,191
050 Clerk 211,927 192,402 189,087 176,000 170,768
059 County Administrator 3,700 4,260
060 Commissioners 8,663 8,609 8,000 8,000 8,000
067 Safety & Security 71,594 70,305 64,959 64,959 64,959
068 Community Services 4,488 8,269 9,900 9,900 6,900
080 District Court 667,142 632,629 660,257 601,000 603,032
110 Juvenile Services 248,693 260,358 253,516 253,516 259,676
150 Prosecuting Attorney 224,953 124,918 195,552 151,000 201,419
151 Coroner 11,140 8,340 19,200 19,200 25,348
180 Sheriff 530,345 626,703 575,029 575,029 563,077
240 Superior Court 19,984 26,142 19,500 19,500 40,038
270 Non Departmental 0 24,483 49,416 49,416 50,447
TOTAL DEPARTMENTAL REVENUES 2,416,059 2,488,513 2,481,680 2,380,631 2,484,186
TOTAL ALL REVENUES:18,958,647 19,277,016 18,041,838 19,106,896 18,605,358
Percent change from previous year 9.0%11.0%-6.4%-0.9%-2.6%
16 of 19
ATTACHMENT 1: 2017 General Fund Summary – page 2
Page 2 of 2
2015 2016 2017 2017 2018
GENERAL FUND Actual Actual Budget Projected Recommend
Dept.EXPENDITURES Expenditure Expenditure Expenditure Expenditure Expenditure
010 ASSESSOR 799,053 871,472 839,479 839,479 882,122
020 AUDITOR 541,759 558,188 608,647 608,647 636,876
021 ELECTIONS 242,495 305,083 259,552 259,552 303,923
050 CLERK 379,617 386,609 445,400 445,400 450,812
059 COUNTY ADMINISTRATOR 351,176 331,528 375,503 375,503 409,559
060 COMMISSIONERS 429,939 430,581 494,917 494,917 506,070
061 BOARD OF EQUALIZATION 5,527 30,890 34,589 34,589 24,717
062 CIVIL SERVICE COMMISSION 1,128 1,827 2,238 2,238 2,305
063 PLANNING COMMISSION 30,157 35,308 36,510 36,510 52,605
067 EMERGENCY MANAGEMENT 170,518 193,310 189,134 189,134 205,848
068 COMMUNITY SERVICES 175,567 185,945 186,000 186,000 191,580
080 DISTRICT COURT 761,785 801,149 837,061 837,061 895,076
110 JUVENILE SERVICES 897,521 936,200 979,269 979,269 1,010,612
150 PROSECUTING ATTORNEY 918,298 914,053 972,622 972,622 1,055,333
151 CORONER 47,266 45,865 57,996 57,996 59,126
180 SHERIFF 5,597,372 5,861,428 6,129,542 6,129,542 6,116,843
240 SUPERIOR COURT 260,719 277,176 315,019 315,019 331,542
250 TREASURER 440,371 443,116 453,743 453,743 466,342
SUBTOTAL DEPARTMENTS:12,050,268 12,609,728 13,217,221 13,217,221 13,601,291
270 NON-DEPARTMENTAL 3,212,167 3,312,922 3,557,806 3,567,806 3,718,651
base budget additions
one time expenses 690,000
261 OPERATING TRANSFERS
261 Op Trans- 10- Substance Abuse 48,960 50,200 51,720 51,720 53,280
261 Op Trans- 50- Jeff County Extension 181,700 186,250 191,840 191,840 197,600
261 Op Trans- 350- County Cap. Improve.880,000 300,000 - -
261 Op Trans- 99- Parks & Recreation 406,950 443,150 456,950 480,000 490,655
261 Op Trans- 160-Health 657,167 701,220 653,230 653,230 672,830
261 Op Trans- 165-Water Quality 0 0 0 0
261 Op Trans- 200-Community Develop.495,650 572,000 451,140 451,140 464,680
261 Op Trans-180 Road Fund 70,000 356,000 - -
261 Op Trans- 261-Risk Management 0 0 - - 0
261 OTHER OPERATING TRANSFERS 129,642 40,700 51,930 51,930 114,200
TOTAL:18,132,504 18,572,170 18,631,837 19,354,887 19,313,187
Percent change from previous year 4.8%2.8%-1.7%4.2%-0.2%
Beginning Cash and Investments 2,762,005 3,593,450 4,113,545 4,304,390 4,395,109
Revenues 18,958,647 19,277,016 18,041,838 19,106,896 18,605,358
Expenditures 18,132,504 18,572,170 18,631,837 19,354,887 19,313,187
Ending Cash & Investments 3,588,148 4,298,296 3,523,545 4,056,399 3,687,280
adjustments 5,302 6,094
carryover (est. at 1.75%)279,478 338,711 337,981
Adj. Ending Cash & Investments 3,593,450 4,304,390 3,803,023 4,395,109 4,025,261
Required 10% of Exp. to Reserves 1,813,250 1,857,217 1,863,184 1,935,489 1,931,319
Revenue stabilization reserve 440,000 502,000 600,000 726,000 726,000
Reserved for one time expenses 607,000 127,000 516,000 104,015
Unreserved Fund Balance 1,340,200 1,338,173 1,212,839 1,217,621 1,263,927
17 of 19
ATTACHMENT 2: 2017 Other Funds Summary
NOVEMBER 20, 2017
2017 2017 2018 2018 2018 2018
Revenue Expend Beg. Bal.Revenue Expend End. Bal.
OTHER FUNDS BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET
105-AUDITOR'S O&M 77,169 105,902 39,549 75,337 105,355 9,531
106-COURTHOUSE FACILITATOR 6,000 9,270 10,743 5,100 4,955 10,888
107-BOATING SAFETY PROGRAM 54,632 54,632 34,016 48,740 48,740 34,016
108-COOPERATIVE EXT. PROGRAMS 590,016 572,856 - 542,594 512,594 30,000
113-4-H AFTER SCHOOL 20,950 35,950 28,000 37,250 37,250 28,000
119-JEFFCOM BOND FUND 254,650 261,370 79,961 204,000 207,517 76,444
120-CRIME VICTIMS SERVICES 50,418 92,212 31,000 110,757 100,050 41,707
123-JEFF CO GRANT MANAGEMENT FUND 150,000 150,000 34,658 150,000 150,000 34,658
125-HOTEL-MOTEL 425,500 454,700 536,207 500,500 505,603 531,104
126-H&HS SITE ABATEMENT 27,000 49,465 14,103 35,362
127-PUBLIC HEALTH 3,964,210 4,208,016 930,259 3,956,447 4,221,356 665,350
128-WATER QUALITY FUND 1,029,803 916,768 475,277 960,714 1,097,601 338,390
130-MENTAL HEALTH 47,650 44,250 18,599 45,150 44,250 19,499
131-CHEMICAL DEPEND/MENTAL HEALTH 490,490 433,266 236,793 490,490 561,398 165,885
135-JEFFERSON COUNTY DRUG FUND 23,438 16,789 62,000 18,288 16,789 63,499
136-SHERIFF DRUG INVESTIGATION 3,000 3,666 3,666
140-LAW LIBRARY 10,150 10,300 14,996 10,150 10,609 14,537
141-TRIAL COURT IMPROVEMENT 25,000 25,000 25,950 25,000 25,000 25,950
142-PUBLIC DEFENSE FUNDING 35,000 49,416 34,770 35,000 50,437 19,333
143-COMMUNITY DEVELOPMENT 1,594,110 1,702,231 430,000 1,663,379 1,663,379 430,000
147-FEDERAL FOREST TITLE III 82,883 82,883
148-JEFF CO AFFORDABLE HOUSING 198,431 203,400 320,000 237,381 213,643 343,738
150-TREASURER'S O&M 47,140 47,140 39,000 47,280 47,280 39,000
151-REET TECHNOLOGY FUND 14,420 14,000 25,850 14,420 14,000 26,270
155-VETERANS RELIEF 59,330 59,950 81,444 59,820 69,446 71,818
160-WATER POLLUTION CNTRL LOAN FUND 600 103,327 7,000 96,327
174-PARKS AND RECREATION 586,640 631,641 91,935 648,380 665,612 74,703
175-COUNTY PARKS IMPROVEMENT FUND 61,000 75,386 78,910 131,185 153,536 56,559
178-POST HARVEST TIMBER MGMT RESV 2,500 9,866 1,500 8,366
180-COUNTY ROADS 10,012,963 11,113,045 4,860,711 7,838,108 8,837,403 3,861,416
181-EMERGENCY ROAD RESERVE 2,465 2,465
183-FACILITIES MANAGEMENT 1,037,953 1,130,661 539,908 1,074,934 1,150,372 464,470
185-FLOOD/STORM WATER MANAGEMENT 2,665 6,342 3,133 3,209
186-BRINNON FLOOD CONTROL SUB-ZONE 2,500 9,848 2,500 7,348
187-QUILCENE FLOOD CONTROL SUB-ZONE 8,163 63,577 60,879 2,698
199-JEFFERSON COUNTY FAIR 250,000 250,000
301-CONSTRUCTION & RENOVATION 500,000 1,488,500 840,000 1,000,000 1,052,000 788,000
302-COUNTY CAPITAL IMPROVEMENT 1,048,750 1,129,200 2,248,940 1,072,938 1,983,585 1,338,293
306-PUBLIC INFRASTRUCTURE 411,400 405,000 862,640 451,400 480,000 834,040
308-CONSERVATION FUTURES TAX 239,645 551,584 702,440 239,400 702,440 239,400
401-SOLID WASTE 3,408,989 3,712,524 1,488,991 3,357,942 3,763,705 1,083,228
402-SOLID WASTE POST CLOSURE 150 6,000 55,013 150 6,000 49,163
403-SOLID WASTE EQUIPMENT RESERVE 1,500 - 850,940 4,000 - 854,940
404-YARD WASTE EDUCATION FUND 7,740 7,740 7,417 5,800 5,000 8,217
405-TRI-AREA SEWER FUND 201,000 244,642 857,682 226,000 284,481 799,201
501-EQUIPMENT RENTAL & REVOLVING 2,411,194 3,883,342 3,760,079 2,451,202 4,286,858 1,924,423
502-RISK MANAGEMENT RESERVE 150,000 150,000 215,278 215,000 215,000 215,278
505-EMPLOYEE BENEFIT RESERVE 198,000 249,200 557,499 208,000 249,200 516,299
506-INFORMATION SERVICES 1,696,833 2,063,975 1,177,990 2,103,298 2,838,092 443,196
TOTAL OTHER FUNDS BUDGETS 31,392,264 36,606,286 23,016,884 30,265,534 36,469,651 16,812,767
001-GENERAL FUND 18,041,838 18,631,837 4,414,393 18,605,358 19,313,187 3,706,564
TOTAL ALL FUNDS 49,434,102 55,238,123 27,431,277 48,870,892 55,782,838 20,519,331
18 of 19
ATTACHMENT 3: 2017 Departmental Staffing Schedule
(Full Time Equivalents - FTE's)
November 20, 2017
Recmd.2017
Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget to 2018
Department 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Change
Assessor 10.63 10.63 9.63 9.52 9.37 9.37 9.37 9.65 9.65 9.50 9.50 -
Auditor 8.05 7.50 6.63 6.31 6.31 6.44 7.19 7.19 7.54 7.88 7.88 -
Elections 2.19 2.19 2.10 2.10 2.07 2.07 2.07 2.10 2.10 2.12 2.12 -
Clerk 7.00 7.00 6.52 6.32 5.82 5.82 5.82 5.82 6.10 6.10 6.04 (0.06)
County Administrator 3.16 3.16 2.94 2.94 2.91 2.91 3.01 2.91 2.94 2.94 3.13 0.19
Commissioners 5.36 5.23 5.19 5.19 5.15 5.15 5.15 5.15 5.08 5.08 4.87 (0.21)
Board of Equalization 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.60 0.60 0.50 (0.10)
Planning Commission 0.50 0.45 - - - - - - - - - -
Safety & Security 2.69 2.48 2.85 3.00 2.47 2.47 2.47 2.59 2.60 2.53 2.80 0.27
District Court 9.11 9.25 8.61 8.39 8.89 8.89 9.02 9.11 9.15 8.96 8.96 -
Juvenile Services 8.19 7.76 7.32 7.52 7.52 7.60 7.20 7.64 7.50 7.55 7.75 0.20
Prosecuting Attorney 11.85 10.85 11.77 10.32 10.62 10.62 10.62 10.60 10.46 10.25 10.25 -
Sheriff 48.46 47.97 49.57 49.51 49.08 51.31 50.60 49.74 50.84 51.68 52.16 0.48
Superior Court 2.15 2.22 2.03 2.03 2.01 2.01 2.21 2.27 2.25 2.25 2.25 -
Treasurer 4.61 4.46 4.38 4.39 4.38 4.38 4.38 4.38 4.40 4.40 4.71 0.31
124.17 121.37 119.76 117.76 116.82 119.26 119.33 119.37 121.21 121.84 122.92 1.08
Auditor's O & M 0.00 0.25 0.25 0.56 0.56 0.94 0.56 0.56 0.59 0.38 0.38 -
Courthouse Facilitator 0.00 0.15 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.15 (0.03)
Boating Safety 0.26 0.27 0.25 0.15 0.15 0.15 0.15 0.33 0.33 0.33 0.25 (0.08)
Cooperative Extension 4.10 2.65 3.06 2.63 2.92 3.24 3.09 4.74 5.57 5.30 4.88 (0.43)
4H After School 1.26 1.26 1.26 1.26 1.34 1.29 1.34 0.90 0.90 0.60 0.40 (0.20)
Crime Victims 1.05 1.05 1.05 1.00 1.00 1.00 1.00 1.00 1.00 1.18 1.18 -
E-911 JeffCom 15.35 17.35 17.35 16.36 14.86 - - - - - - -
Public Health 38.79 35.75 35.26 34.09 33.03 34.93 33.08 34.12 34.19 36.31 33.50 (2.81)
Water Quality 6.03 6.75 5.79 5.24 5.48 5.76 6.08 7.14 8.26 9.09 8.94 (0.15)
Animal Services 2.64 2.67 2.06 2.06 1.06 - - - - - - -
Trial Court Improvement 0.00 0.00 0.34 0.35 0.22 0.22 0.22 - - - - -
Community Development 25.89 15.20 11.38 17.05 14.80 10.85 12.62 13.38 13.90 16.98 16.40 (0.58)
Treasurer's O & M 0.15 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 -
Veterans Relief 0.13 0.13
Parks & Recreation 7.58 7.92 5.28 5.27 7.93 7.74 6.74 5.59 5.39 5.59 6.01 0.42
County Parks Improvement 0.71 0.75 0.25 0.24 0.07 0.07 0.12 0.13 0.14 0.18 0.18 -
Special Projects 0.00 0.00 - 1.05 1.18 0.85 - - - - - -
Post Harvest Timber 0.00 0.00 - 1.05 0.01 0.01 0.01 0.01 0.01 - - -
County Roads 50.63 51.90 51.47 49.95 45.97 48.90 48.24 45.89 46.36 45.41 46.63 1.22
Facilities Management 8.23 7.46 7.42 6.76 6.75 6.70 7.84 7.97 7.96 7.87 7.71 (0.16)
Flood/Stormwater Mgmt.0.00 0.00 - 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.01
Brinnon Flood Control 0.01 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 - - -
Quilcene Flood Control 0.01 0.01 0.02 0.02 0.01 0.01 0.01 0.01 0.01 0.03 0.03 -
Construction & Renovation 0.53 0.24 0.18 0.49 0.22 0.28 0.22 0.62 0.29 0.01 0.37 0.36
HJ Carroll Park 0.28 0.28 0.07 0.06 0.06 0.06 0.06 - - - - -
Solid Waste 8.28 9.33 9.30 9.22 9.26 9.27 9.24 9.63 9.75 11.26 10.21 (1.05)
Tri Area Sewer 1.12 0.68 1.13 1.25 1.32 2.38 1.22 0.16 0.16 0.15 0.19 0.04
ER & R 6.60 6.71 6.54 6.57 6.65 6.65 6.65 6.40 6.54 6.64 6.65 0.01
Information Services 7.14 7.13 7.38 7.37 7.37 8.37 8.42 7.45 7.43 7.45 8.45 1.00
Total Other Funds 186.76 176.18 167.58 170.54 162.71 150.16 147.4 146.52 149.27 155.24 152.94 (2.30)
Total All Funds 310.93 297.55 287.34 288.3 279.53 269.42 266.73 265.89 270.48 277.08 275.86 (1.22)
19 of 19
ATTACHMENT 4: 2018 Special Purpose Sales Tax
SPECIAL PURPOSE SALES TAX - 2011 - 2018
11-30-17
Department/OrganizationDescription
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Revised
Budget
2017
Budget
2018
REVENUES:
Sales Tax Revenue Special Purpose Sales Tax Revenue 381,308 621,440 705,054 701,994 769,039 876,170 911,000 955,428
General Fund support Property Taxes & Other Shared Revenue 255,692 24,560 (24,560)
Total Revenue 637,000 646,000 680,494 701,994 769,039 876,170 911,000 955,428
EXPENDITURES:
Sheriff 1 deputy position, safety training, misc programs,
1 animal control officer
175,000 178,700 178,700 180,668 184,281 188,888 194,555 200,391
Prosecutor 1/2 deputy prosecutor retained 37,500 38,300 38,300 38,722 39,496 40,484 41,698 42,949
Juvenile Services 1 juvenile probation officer, support staff, diversion 75,000 76,600 76,600 77,443 78,991 80,966 83,395 85,897
Misc. Public Safety costs in criminal justice departments 19,000 19,400 19,400 25,714 20,743 101,790 122,998 166,688
Misc. Public Safety one-time costs in criminal justice departments 34,444 27,000 24,912 33,995 55,530 30,900
Subtotal Public Safety:306,500 313,000 347,444 349,547 348,424 446,123 498,176 526,826
% of TTL spent on Public Safety (must spend minimum of 33%):48.1%48.5%51.1%50.5%50.4%52.9%54.7%55.1%
- - - Community Services:
Olycap
Tri-Area, Quilcene & Brinnon Community Centers
& Senior Services
126,000 126,000 126,000 127,300 129,900 133,148 137,150 141,270
Community Services PT Community Center 12,500 12,500 12,500 12,650 12,900 13,222 13,620 14,030
Community Services Gardiner Community Center 2,800 2,800 2,850 2,900 2,950 3,024 3,120 3,220
Community Services County Fair 4,500 4,500 4,500 4,550 4,650 4,766 4,910 5,060
WSU Cooperative afterschool programs for youth and facility costs 20,000 20,000 20,000 20,200 20,640 21,156 21,840 22,495
Transfer to Public Health Maternal Health Nurse 50,000 51,000 51,000 51,500 52,530 53,843 55,460 57,124
Transfer to Pub Health
for Substance Abuse
Programs including "Project Alert" that serves
youth in PT, Chimacum and Quilcene
46,600 47,500 47,500 48,000 48,960 50,200 51,706 53,280
Jefferson County
Conservation District
Programs in agriculture, water quaity, forestry, fish
& wildlife habitat and eductation
45,600 45,600 45,600 46,100 47,100 47,100 48,520 49,975
Subtotal Community Services:308,000 309,900 309,950 313,200 319,630 326,459 336,326 346,454
Misc. Core Services Staffing and other costs in administrative depts.22,500 23,100 23,100 29,456 23,821 61,458 61,458 71,848
Misc. Core Services One-time costs in admin. & comm. serv. depts.9,085 15,040 10,300
Subtotal core services:22,500 23,100 23,100 29,456 23,821 70,543 76,498 82,148
637,000 646,000 680,494 692,203 691,875 843,125 911,000 955,428
9,791 77,164 33,045
TOTAL EXPENDITURES:
To Revenue Reserve/capital/one-time (Res. 038-010)