HomeMy WebLinkAbout056 17�� I� I STATE OF WASHINGTON
I County of Jefferson
In the MattAdopting a Salary Schedule for
the FLSA and Union Exempt Management and
Professional Employees for 2018 RESOLUTION NO 5_ 17
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. 58-16 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 58-16 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 24, 2017, the County Commissioners adopted Resolution No.
34-17 in the matter of establishing objectives and procedures for the 2018 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 Table as shown in
ATTACHMENT A.
BE IT FURTHER RESOLVED, that the adjustments will be effective January 1,
2018.
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.
APPROVED AND ADOPTED this 1 / day of 7W l'n 4ii— 2017.
~;. JEFFERSON COUNTY
'y BOARD OF COMMISSIONERS
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a Kathleen er, Cha' an
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Deputy Clerk of the Board
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Kate Dean, Member
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JEFFERSON COUNTY
BOARD OF COUNTYCOMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of County Commissioners
FROM: Philip Morley, County Administrator
DATE: December 11, 2017
RE: Deliberation and Potential Action on 2018 Jefferson County Budget
STATEMENT OF ISSUE:
Board of County Commissioners deliberation and approval is requested for the proposed
Resolution adopting a Final 2018 Jefferson County Budget, and a companion Resolution
adopting a salary schedule for non-union employees.
On December 4, 2017, the Board held a Public Hearing and began deliberations on the 2018
Jefferson County Budget. A Final Budget includes adjustments and corrections and is ready for
final adoption.
ANALYSIS:
Enclosed for Board action to implement the 2018 Jefferson County Budget are two resolutions:
1. A Resolution to adopt the 2018 Jefferson County Budget, including a Final Budget Detail,
Final 2018 General Fund Summary, Final 2018 Other Funds Summary, and of particular
note, the 2018 Staffing Schedule. The Resolution also adopts the 2018 Jefferson Road
Construction Program and 2018 County Capital Improvement Program. 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 20, 2017 Recommended Budget" which identifies changes contained in the
Final Budget, as compared to the Recommended Budget.
2. A Resolution to adopt a 2018 wage matrix for non-union employees.
A Budget Message for the Final 2018 Jefferson County Budget is also included with this memo,
and it will be posted with the Budget, after the 2018 Jefferson County Budget is adopted.
This year the Board of County Commissioners previously adopted several Resolutions that also
relate to the 2018 County Budget, which are in addition to resolutions from prior years:
• Resolution 46-17 - General Fund Levy for 2018 Taxes;
• Resolutions 47-17 - Conservation Futures Fund Levy for 2018 Taxes;
• Resolution 48-17 - Road Levy for 2018 Taxes;
• Resolution 49-17 - Diversion of Road Levy for Traffic Law Enforcement for the 2018
General Fund
FISCAL IMPACT:
As proposed, the Final 2018 Budget is a balanced budget using 2018 revenues and fund balance.
Wages and salary adjustments are consistent with adopted collective bargaining agreements and
also with Resolution No. 34-17 establishing objectives and procedures for the 2018 County
Budget, including a 1.50% wage adjustment for 2018 for non-union employees.
RECOMMENDATIONS:
3. Approve the proposed Resolution adopting the 2018 budget for the General Fund and
Other Funds, and the 2018 Jefferson Road Construction Program and 2018 County
Capital Improvement Program.
4. Approve the proposed Resolution adopting a salary schedule for the FLSA and union
exempt management and professional employees for 2018.
REVIEWED BY:
ilip Morle ounty Administrator Date
Summary of Changes to the November 20th Recommended 2018 Budget:
Revised 12/6/2017
General Fund
2018 Recommended Budget
Salary and Benefit Adjustments & Corrections
Prosecutor
Emergency Management
Operating Transfers
2018 Final Budget -General Fund
Other Funds
Recommended Budget
Cooperative Extension
Add County Fair Budget
201 Final Budget -Other Funds
2018 I 2018
Revenue Expendit
18, 605, 358 19, 313,187
(22, 729)
(25, 577)
4,000
(15, 500)
18, 582,629 19, 276,110
30,265,534
36,469,651
(32, 300)
(17, 271)
250,000
250,000
30,483,234
36,702,380
Total Al Funds: 49,065,863 55,978,490
¢SON
�vSNI_nu�o
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 11, 2017
Message for the Final 2018 Jefferson County Budget
I am pleased to transmit to the Board of County Commissioners a Final 2018 Jefferson County
Budget. At almost $56 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 was heard at a public hearing on December 4, 2017 at
10:00 a.m. in the Commissioners' Chambers in the Jefferson County Courthouse. Written
testimony was also taken through the end of the hearing. After the hearing and the Board's
deliberations, the County Commissioners gave direction to staff to prepare a Final Budget.
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.iefferson.wa.us.
The total 2018 Final Jefferson County Budget is $55,978,490 for all funds combined:
General Fund: $ 19,276,110
49 Other Funds: $ 36,702,380
All Funds: $ 55,978,490
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
hurting?" Residents' expectations are frustrated too. Within our county organization, the
mounting frustration strains our existing harmonious relations, and makes it increasingly difficult
1 of 19
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
**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
$1,126,482 a reduction of 7.5% from 2017 projected.
ATTACHMENT 1 summarizes Final 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 Original
Budget
2017
Projected Year
end
2018 Final Budget
% Change
From 2017
Projected
General Fund Revenues
$18,041,838
$19,106,896
$18,582,629
-2.7%
General Fund Expenditures
$18,631,837
$19,354,887
$19,276,110
-0.4%
Estimated Ending Fund Balance $ 3,803,023 $ 4,395,109 $ 4,025,261 -8.1%
Unencumbered Fund Balance $ 1,212,839 $ 1,217,611 ** $ 1,281,334 5.23%
**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
$1,126,482 a reduction of 7.5% from 2017 projected.
ATTACHMENT 1 summarizes Final 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
$ 30,483,234
-2.9%
Expenditures
$ 36,606,286
$ 36,702,380
0.2%
ATTACHMENT 2 summarizes total 2018 Final 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.
3of19
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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 Final Budget includes a 1.50% salary
increase for non-union staff. The 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 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 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.
5of19
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 273.48 full time equivalent employees (FTEs) are
proposed for 2018, 3.6 FTEs less than 2017. Jefferson County will have 7.5% 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 (2.4 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.)
6 of 19
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
Description
Auditor
Change
Accounting staff
Sales Tax
$180,602
Combined increase anticipated in Regular, Local Option &
District Court
$14,019
Special Purpose (Prop. 1) sales tax from the 2017 projected
Sheriff
$26,592
(budget 2018 is 4% over projected 2017 sales tax).
Property Tax
$173,027
1% General Levy & increase from new construction
Department
$103,555
Increases in various departments' projected revenues,
Revenues
$20,000
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.
7of19
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. With
the approval of the Final Budget, the Board of County Commissioners will have added around a
quarter million dollars of permanent enhancements to the Sheriff's annual base budget in
years 2016-2018.
The 2018 General Fund Budget also includes $411,985 of special one-time expenditures as
shown below:
2018 One-time Fundine 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
8 of 19
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
9 of 19
OTHER FUNDS
Budget
Description
Change
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
10 of 19
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
11 of 19
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
Jefferson County
Annual Principal & Interest Due
$1.400.000re... �- 11/20/17)
$1,200,000
$1,000,000
$800.000
$600,000
$400,000
$200,000
5 -
�, OyO Oy1 Is" OSI Oti¢ Otih oy(0 Qy1 O,ylb O,y(i 4y0 oyti otiti 3 otio< h OLro 41 doo 6P OOP
ti T T T ti ti 1 ti ti 1 ti ti 1 1 ti ti 1 1 T T ti 1-
All County Bond Principal & Interest due -leHCom only - Paid by County REET/Gen'I Fund
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
13 of 19
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
14 of 19
ATTACHMENT 1: 2018 General Fund Summary - page 1
December 11, 2017
Page 1 of 2
Percent change from previous year 9.0% 11.0% -6.4% -0.9% -2.7%
15 of 19
2015
2016
2017
2017
2018
GENERAL FUND
Actual
Actual
Budget
Projected
Budget
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 Entitlem ents-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.-CostAlloc
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 Em ergency Management
71,594
70,305
64,959
64,959
64,959
068 Com m unity 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
178,690
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
2,461,457
TOTAL. AL RE1IENUES�
18,958,647
19,277,016
18,041,838
19,106,896
18,582,629
Percent change from previous year 9.0% 11.0% -6.4% -0.9% -2.7%
15 of 19
ATTACHMENT 1: 2018 General Fund Summary - page 2
Pana 9 of 9
rercen[ cnange rrom previous year
4.b /o
2015
2016
2017
2017
2018
2,762,005
GENERAL FUND
Actual
Actual
Budget
Projected
Budget
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
COUNTYADMINISTRATOR
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
209,848
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
1,029,756
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
ITREASURER
440,371
443,116
453,743
453,743
466,342
SUBTOTAL DEPARTMENTS:
12,050,268
12,609,728
13,217,221
13,217,221
13,579,714
270
NON -DEPARTMENTAL
3,212,167
3,312,922
3,557,806
3,567,806
3,718,651
base budget additions
onetime 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
182,100
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 1
18,57T1707
18,631 ,837
19,354,887
19,276,110
rercen[ cnange rrom previous year
4.b /o
2.tf1/0
-1 ./%
4.2%
-0.4%
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
18,582,629
Expenditures
18,132,504
18,572,170
18,631,837
19,354,887
19,276,110
Ending Cash & Investments
3,588,148
4,298,296
3,523,545
4,056,399
3,701,628
adjustments
5,302
6,094
carryover (est. at 1.75%)
279,478
338,711
337,332
Adj. Ending Cash & Investments
3,593,450
4,304,390
3,803,023
4,395,109
4,038,960
Required 10% of Exp. to Reserves
1,813,250
1,857,217
1,863,184
1,935,489
1,927,611
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
1,281,334
16 of 19
ATTACHMENT 2: 2018 Other Funds Summary
December 6, 2017
17 of 19
2017
7
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
15,000
510,294
495,323
29,971
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 FUNE 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 -RE ET TECHNOLOGY FUND 14,420
14,000
25,850
14,420
14,000
26,270
155 -VETERANS RELIEF 1 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 FUN 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
140,000
250,000
250,000
140,000
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
23,171,884
30,483,234
36,702,380
16,952,738
001 -GENERAL FUND 18,041,838
18,631,837
4,414,393
18,582,629
19,276,110
3,720,912
TOTAL ALL FUNDS 49,434,102
55,238,123
27,586,277
49,065,863
55,978,490
20,673,650
17 of 19
ATTACHMENT 3: 2018 Departmental Staffing Schedule
(Full Time Equivalents - FTE's)
Deoerrher11 7017
Department
Budget
2008
Budget
2009
Budget
2010
Budget
2011
Budget[210
201213
dget
Budget
2014
Budget
2015
Budget
2016
Budget
2017
Budget
2018
2017
to 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)
PlanningCommission
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
Prosecuti ng Attorney
11.85
10.85
11.77
10.32
10.62
10.62
10.62
10.60
10.46
10.25
9.95
(0.30)
Sheriff
48.46
47.97
49.57
49.51
49.08
51.31
50.60
49.74
50.84
51.68
50.70
(0.98)
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
121.16
0.68
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
4.25
(1.05)
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)
Cri me Vi cti ms
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 Improvemen
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
-
-
-
Qui lcene 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 & Renovatio
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
152.32
2.93
Total All Funds
310.93
297.55
287.34
288.3
279.53
269.42
266.73
265.89
270.48
277.08
273.48
3.60
18 of 19
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