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JEFFERSON COUNTY BOARD OF COUNTYCOMMISSIONERS REGULAR AGENDA REQUEST TO: Board of County Commissioners FROM: Philip Morley, County Administrator Mark McCauley, Central Services Director DATE: December 10,2018 RE: Deliberation and Potential Action on 2019 Jefferson County Budget STATEMENT OF ISSUE: Board of County Commissioners deliberation and approval is requested for the attached proposed Resolution adopting a Final 2019 Jefferson County Budget, and a companion Resolution adopting a salary schedule for non-union employees. On December 3, 2018, the Board held a Public Hearing and began deliberations on the 2019 Jefferson County Budget. The Final Budget includes adjustments and corrections and is ready for final adoption. ANALYSIS: Enclosed for Board action to implement the 2019 Jefferson County Budget are two resolutions: 1. A Resolution to adopt the 2019 Jefferson County Budget, including a Final Budget Detail, Final 2019 General Fund Summary, Final 2019 Other Funds Summary, and of particular note, the 2019 Staffing Schedule. These are included for final deliberation and action. Also included in this memo for the Board's information is a"Summary of Changes to November 19, 2018 Recommended Budget" which identifies changes contained in the Final Budget, as compared to the Recommended Budget. 2. A Resolution to adopt a 2019 wage matrix for non-union employees. A Budget Message for the Final 2019 Jefferson County Budget is also included with this memo, and it will be posted with the Budget, after the 2019 Jefferson County Budget is adopted. This year the Board of County Commissioners previously adopted several Resolutions that also relate to the 2019 County Budget, which are in addition to resolutions from prior years: • Resolutions 55-18 - Conservation Futures Fund Levy for 2019 Taxes • Resolution 56-18 - General Fund Levy for 2019 Taxes • Resolution 57-18 - Road Levy for 2019 Taxes • Resolution 58-18 - Diversion of Road Levy for Traffic Law Enforcement FISCAL IMPACT: As proposed, the Final 2019 Budget is a balanced budget using 2019 revenues and fund balance. Wages and salary adjustments are consistent with adopted collective bargaining agreements and also with Resolution No. 35-18 establishing objectives and procedures for the 2019 County Budget, including a 1.75%wage adjustment for 2019 for non-union employees. RECOMMENDATIONS: 1. Approve the proposed Resolution adopting the 2019 budget for the General Fund and Other Funds, and the 2019 Jefferson Road Construction Program and 2019 County Capital Improvement Program. 2. Approve the proposed Resolution adopting a salary schedule for the FLSA and union exempt management and professional employees for 2019. RIF ;fr /21dgINFALdi Mo ley, R ouaty Admi '•trator Date COUNTY OF JEFFERSON State of Washington Adopting the 2019 Budget for the General Fund } and Other Funds, and the 2018 Jefferson County } RESOLUTION NO. Road Construction Program and 2019 County } Capital Improvement Program } WHEREAS, on July 25, 2018, the Board of County Commissioners adopted Resolution No. 35-18 setting Objectives and Procedures for the 2019 County Budget; and WHEREAS, Jefferson County's Elected Officials and Department Directors, working with the County Administrator, have prepared revenue and expenditure plans for 2019 in conformance with Resolution No. 35-18; and WHEREAS, the County Administrator, Elected Officials and Department Heads have considered the Working Capital Reserve Requirements for all County Funds in preparing their budgets; and WHEREAS, on November 19, 2018 the Board of County Commissioners conducted a public hearing on setting the 2019 Ad Valorem Tax Levies for Jefferson County levy in 2018 to be collected in 2019, and subsequently adopted Resolution No. 56-18 for the General Fund levy, Resolution No. 57-18 for the County Road levy, Resolution No. 58-18 for the Diversion of Road levy for traffic law enforcement and Resolution No. 55-18 for the Conservation Futures levy; and WHEREAS, on December 3, 2018, the Board of County Commissioners conducted a public hearing on the Recommended 2019 Jefferson County Budget, at which hearing citizens were given an opportunity to provide input on any part of the proposed budget; and WHEREAS, the County Administrator has submitted a"Message for the Final 2019 Jefferson County Budget" that provides additional information about the Final 2019 Budget; and WHEREAS, the 2019 Jefferson County Budget as herein adopted complies with state law, including Chapter 36.40 of the Revised Code of Washington; NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners, Jefferson County, Washington, that the 2019 Jefferson County Road Construction Program and the County Capital Improvement Program for 2019 are hereby adopted as part of this budget document; and, BE IT FURTHER RESOLVED, that the 2019 Final Budget Detail as posted by the Jefferson County Auditor on December 10, 2018 is hereby accepted; and, BE IT FURTHER RESOLVED, that the following attached budget and staffing schedule (Exhibits I, II and III) are hereby adopted as the 2019 BUDGET for Jefferson County, including the General Fund and all other County Funds; with BUDGETS being adopted at the DEPARTMENT LEVEL for the General Fund and at the FUND LEVEL for all other funds, with the exception that any revisions that effect the number of authorized employee positions, salary, ranges, hours, or other conditions of employment must be approved by the Board of County Commissioners or their designee. APPROVED AND ADOPTED this day of December, 2018. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: David Sullivan, Chairman Kathleen Kler, Member ATTEST: Kate Dean, Member Carolyn Gallaway, Deputy Clerk of the Board JEFFERSON COUNTY GENERAL FUND -2019 Final Budget EXHIBIT I December 5,2018 Page 1 of 2 NI 2016 2017 2018 2018 2019 GENERAL FUND Actual Actual Budget Projected Budget BARS REVENUE TYPE Revenues Revenues Revenues Revenues Revenues 311 Property Tax 7,514,257 7,643,881 7,850,027 7,836,119 8,021,323 311 Diverted Road Taxes 720,000 720,000 720,000 720,000 720,000 317 Timber Excise Tax 247,872 333,190 300,000 354,678 300,000 317 Timber Excise Tax(div) 33,463 44,634 35,000 39,599 39,599 313 Sales Tax 2,738,244 2,876,339 3,040,000 3,124,209 3,204,826 313 Sales Tax-Local Option Criminal Justice 364,508 375,219 380,070 403,538 407,177 313 Sales Tax-Special Purpose 876,170 903,099 955,428 983,662 1,006,979 317 Leasehold Excise Tax 55,407 69,801 62,000 67,680 66,801 341 Treas Collection Fees REET 84,213 90,727 80,000 87,367 87,175 359 Interest&Penalties 329,631 292,569 346,497 313,558 305,954 TOTAL TAXES 12,963,765 13,349,459 13,769,022 13,930,410 14,159,834 332 Fed Entitlements-PILT(includes state) 1,476,638 1,458,645 572,220 1,850,000 1,000,000 335 PUD Priv.Tax 318,107 314,418 323,420 393,491 375,296 336 Marijuana Tax 36,920 21,297 24,720 56,748 51,017 336 Crim Just Hi Crime/DUI/Asst 477,057 435,778 463,500 425,837 438,612 336 Liquor Excise Tax 41,772 44,174 41,536 46,393 47,321 336 Liquor Profit 84,749 84,441 90,203 85,598 88,873 362 Interfund Serv.-CostAlloc 294,890 143,455 328,526 497,031 329,632 361 Investment Income 682,667 373,560 230,000 465,725 350,000 341 Treasurer's Invest Fees &other fees 20,365 33,805 16,290 44,378 35,830 360 Miscellaneous Revenue 17,179 9,667 8,735 16,332 27,784 395 Timber Sales D.N.R. 336,350 207,899 250,000 250,000 250,000 390 Other Non-Revenues/Extraordinary 30,601 397 Transfer in to Treas.from other funds 48,341 40,322 3,000 32,411 8,000 TOTAL OTHER TREAS.REVENUE 3,835,035 3,198,062 2,352,150 4,163,944 3,002,365 TOTAL TREASURER'S REVENUE 16,798,800 16,547,521 16,121,172 18,094,354 17,162,199 Dept# 010 Assessor 8,761 10,970 8,700 8,690 8,300 020 Auditor 336,443 345,993 331,371 342,293 342,217 021 Elections 160,151 136,242 159,722 123,327 130,160 050 Clerk 192,402 179,130 170,768 174,686 152,506 059 County Administrator 3,700 4,260 4,260 4,260 060 Commissioners 8,609 8,923 8,000 8,949 8,000 067 Emergency Management 70,305 66,877 64,959 59,913 70,604 068 Community Services 8,269 4,611 6,900 4,000 4,005 080 District Court 632,629 596,807 603,032 676,829 636,823 110 Juvenile Services 260,358 290,984 259,676 263,192 298,727 150 Prosecuting Attorney 124,918 151,404 178,690 130,576 148,916 151 Coroner 8,340 24,610 25,348 32,723 25,348 180 Sheriff 626,703 723,587 603,401 613,772 561,174 240 Superior Court 26,142 58,672 60,912 55,764 60,912 270 Non Departmental 24,483 49,196 50,447 32,802 50,437 TOTAL DEPARTMENTAL REVENUES 2,488,513 2,651,706 2,536,186 2,531,776 2,502,389 I 7004A1 .80.1ENws 19,287,313 19,199,227 18,657,358 20,626,130 19,664,588 Percent change from previous year 11.0% -0.5% -2.4% 7.4% -4.7% • Page 2 of 2 2016 2017 2018 2018 2019 GENERAL FUND Actual Actual Budget Projected Budget Dept. EXPENDITURES Expenditure Expenditure Expenditure Expenditure Expenditure 010 ASSESSOR 871,472 820,967 882,122 907,413 988,367 020 AUDITOR 558,188 606,883 636,876 645,282 688,338 021 ELECTIONS 305,083 243,955 303,923 309,573 353,930 050 CLERK 386,609 418,377 450,812 464,561 473,482 059 COUNTY ADMINISTRATOR 331,528 375,899 409,559 415,664 421,044 060 COMMISSIONERS 430,581 506,416 506,070 506,070 520,708 061 BOARD OF EQUALIZATION 30,890 33,556 24,717 24,717 25,116 062 CML SERVICE COMMISSION 1,827 1,783 2,305 2,305 2,374 063 PLANNING COMMISSION 35,308 44,925 52,605 52,605 48,757 067 EMERGENCY MANAGEMENT 193,310 199,918 209,848 209,848 205,816 068 COMMUNITY SERVICES 185,945 179,265 191,580 191,580 197,340 080 DISTRICT COURT 801,149 834,719 895,076 932,080 938,624 110 JUVENILE SERVICES 936,200 965,182 1,010,612 1,037,730 1,139,957 150 PROSECUTING ATTORNEY 914,053 970,184 1,029,756 1,074,619 1,206,635 151 CORONER 45,865 60,331 59,126 70,826 40,300 180 SHERIFF 5,861,428 6,239,807 6,116,843 6,214,175 6,405,596 240 SUPERIOR COURT 277,176 337,213 331,542 352,416 341,012 250 TREASURER 443,116 475,846 466,342 477,806 491,343 SUBTOTAL DEPARTMENTS: 12,609,728 13,315,226 13,579,714 13,889,270 14,488,739 270 NON-DEPARTMENTAL 3,312,922 3,845,459 3,718,651 3,718,651 3,825,484 one time expenses 200,000 261 OPERATING TRANSFERS 261 Op Trans-10-Substance Abuse 50,200 51,720 53,280 53,280 54,900 261 Op Trans-50-Jeff County Extension 186,250 253,840 182,100 186,600 192,595 261 Op Trans-350-County Cap. Improve. 300,000 - 261 Op Trans-99-Parks&Recreation 443,150 481,350 490,655 501,557 505,375 261 Op Trans-160-Health 701,220 657,780 672,830 762,158 693,020 261 Op Trans-165-Water Quality 0 0 0 0 0 261 Op Trans-200-Community Develop. 572,000 451,140 464,680 593,707 563,630 261 Op Trans-180 Road Fund 356,000 389,921 59,815 261 Op Trans-261-Risk Management 0 - 0 0 0 261 OTHER OPERATING TRANSFERS 40,700 51,930 114,200 122,200 109,072 TOTAL 18,572,170 19,498,366 19,276,110 20,087,238 20,432,815 Percent change from previous year 2.8% 5.0% -0.4% 3.0% 1.7% Beginning Cash and Investments 3,593,450 4,314,687 4,405,406 4,188,548 4,901,967 Revenues 19,287,313 19,199,227 18,657,358 20,626,130 19,664,588 Expenditures 18,572,170 19,498,366 19,276,110 20,087,238 20,432,815 Ending Cash&Investments 4,308,593 4,015,548 3,786,654 4,727,440 4,133,740 adjustments 6,094 173,000 (177,000) carryover(est.at 1.75%) 337,332 351,527 357,574 Adj.Ending Cash&Investments 4,314,687 4,188,548 4,123,986 4,901,967 4,491,314 Required 10%of Exp.to Reserves' 1,857,217 1,949,837 1,927,611 2,008,724 2,043,282 Revenue stabilization reserve 502,000 726,000 726,000 726,000 726,000 Reserved for one time expenses 607,000 516,000 104,015 557,197 333,670 Unreserved Fund Balance 1,348,470 996,712 1,366,360 1,610,046 1,388,362 JEFFERSON COUNTY OTHER FUNDS - 2019 Final Budget EXHIBIT II December 5,2018 2018 2018 2019 est 2019 2019 2019 est Revenue Expend Beg. Fund Revenue Expend End. Bal. OTHER FUNDS BUDGET BUDGET Balance BUDGET BUDGET Budget 105-AUDITOR'S O&M 75,337 106,283 22,000 80,480 1 84,813 17,667 106-COURTHOUSE FACILITATOR 5,100 5,163 11,543 4,100 5,259 10,384 107-BOATING SAFETY PROGRAM 48,740 48,740 30,904 48,500 48,500 30,904 108-COOPERATIVE EXT. PROGRAMS 586,294 561,610 45,352 557,432 530,938 71,846 113-4-H AFTER SCHOOL 45,250 45,250 13,497 47,600 53,233 7,864 119-JEFFCOM BOND FUND 204,000 207,517 29,600 204,000 207,163 26,437 120-CRIME VICTIMS SERVICES 110,757 105,138 86,664 140,813 132,549 94,928 123-JEFF CO GRANT MANAGEMENT FUNIf 150,000 150,000 34,657 150,000 150,000 34,657 125-HOTEL-MOTEL ' 500,500 505,603 611,742 500,5001 505,603 606,639 126-H&HS SITE ABATEMENT 1 - 37,000 16,817 - 6,817 10,000 127-PUBLIC HEALTH I 4,372,775 4,637,684 1,335,380 4,422,082 1 5,031,141 726,321 128-WATER QUALITY FUND 960,714 1,097,601 549,832 1,163,949 1,144,009 569,772 129-LAND ACQUISITIONS 234,448 234,448 - 130-MENTAL HEALTH 45,150 44,250 19,324 47,637 ; 44,250 22,711 131-CHEMICAL DEPEND/MENTAL HEALTH 490,490 561,398 342,170 527,003 572,910 296,263 134-JC INMATE COMMISSARY E 21,446 21,446 54,441 27,958 I 23,957 58,442 135-JEFFERSON COUNTY DRUG FUND 18,288 19,889 53,745 12,249 I 19,889 46,105 136-SHERIFF DRUG INVESTIGATION - 6,666 - 6,666 140-LAW LIBRARY 10,150 10,609 14,464 10,927 10,927 14,464 141-TRIAL COURT IMPROVEMENT 25,000 42,000 17,050 23,000 23,000 17,050 143-COMMUNITY DEVELOPMENT 1,717,406 1,717,406 439,000 1,731,920 1,831,919 339,001 147-FEDERAL FOREST TITLE III I - 83,552 - - 83,552 148-JEFF CO AFFORDABLE HOUSING 318,881 288,643 358,137 363,000 288,643 432,494 150-TREASURER'S O&M j 47,280 48,173 38,000 47,624 45,624 40,000 151-REET TECHNOLOGY FUND € 14,420 14,000 29,450 15,690 14,000 31,140 155-VETERANS RELIEF € 59,820 69,446 69,651 64,975 74,871 59,755 160-WATER POLLUTION CNTRL LOAN FUN - 7,000 96,327 7,000 89,327 174-PARKS AND RECREATION I 648,380 665,612 133,076 669,649 1 683,524 119,201 175-COUNTY PARKS IMPROVEMENT FUN 131,185 153,536 118,277 184,125 216,043 86,359 178-POST HARVEST TIMBER MGMT RESV - 1,500 9,989 50 2,500 7,539 180-COUNTY ROADS f 7,838,108 8,837,403 4,720,324 8,938,628 9,672,880 3,986,072 181-EMERGENCY ROAD RESERVE 1 - 2,492 - - 2,492 183-FACILITIES MANAGEMENT i 1,074,934 1,150,372 575,808 1,065,393 1,175,762 465,439 185-FLOOD/STORM WATER MANAGEMENT 3,133 8,874 2,656 6,218 186-BRINNON FLOOD CONTROL SUB-ZONE 2,500 9,848 2,500 7,348 187-QUILCENE FLOOD CONTROL SUB-ZONE 60,879 26,993 18,356 8,637 199-JEFFERSON COUNTY FAIR ; 250,000 250,000 280,000 280,000 - 301-CONSTRUCTION& RENOVATION 1,272,450 1,428,251 877,376 518,500 1,114,577 281,299 302-COUNTY CAPITAL IMPROVEMENT 1,072,938 2,010,585 1,082,392 1,072,125 1,098,666 1,055,851 306-PUBLIC INFRASTRUCTURE I 451,400 480,000 860,004 510,100 457,550 912,554 308-CONSERVATION FUTURES TAX 239,400 702,440 522,133 258,841 522,133 258,841 401-SOLID WASTE f 3,357,942 3,763,705 1,504,952 3,336,196 3,333,552 1,507,596 402-SOLID WASTE POST CLOSURE 150 6,000 49,577 - 6,000 43,577 403-SOLID WASTE EQUIPMENT RESERVEI 4,000 - 863,681 8,000 - 871,681 404-YARD WASTE EDUCATION FUND t 5,800 5,000 9,228 6,800 7,500 8,528 405-TRI-AREA SEWER FUND 226,000 369,481 736,397 234,500 357,312 613,585 501-EQUIPMENT RENTAL& REVOLVING 2,451,202 4,286,858 1,655,557 2,421,684 3,296,139 781,102 502-RISK MANAGEMENT RESERVE 215,000 215,000 206,249 215,000 215,000 206,249 505-EMPLOYEE BENEFIT RESERVE i 208,000 249,200 594,853 208,000 249,200 553,653 506-INFORMATION SERVICES 1,803,298 2,538,092 1,435,552 1,901,855 2,483,878 853,529 TOTAL OTHER FUNDS BUDGETS 31,112,985 37,581,833 20,413,597 32,255,333 36,287,191 16,381,739 001-GENERAL FUND 18,603,503 19,857,779 4,901,967 19,664,588 20,432,815 4,133,740 TOTAL ALL FUNDS r 49,716,488 57,439,612 25,315,564 F 51,919,921 56,720,006 20,515,479 JEFFERSON COUNTY STAFFING SCHEDULE - 2019 FINAL BUDGET EXHIBIT III UPDATED 11/19/2018 (Full Time Equivalents-FTEs) 2018 Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget to 2019 Department 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Change Assessor 10.63 9.63 9.52 9.37 9.37 9.37 9.65 9.65 9.50 9.50 10.39 0.9 Auditor 7.50 6.63 6.31 6.31 6.44 7.19 7.19 7.54 7.88 7.88 8.25 0.4 Elections 2.19 2.10 2.10 2.07 2.07 2.07 2.10 2.10 2.12 2.12 2.62 0.5 Clerk 7.00 6.52 6.32 5.82 5.82 5.82 5.82 6.10 6.10 6.04 6.04 0.0 County Admi ni stra tor 3.16 2.94 2.94 2.91 2.91 3.01 2.91 2.94 2.94 3.13 3.13 0.0 Commissioners 5.23 5.19 5.19 5.15 5.15 5.15 5.15 5.08 5.08 4.87 4.87 0.0 Board of Equalization 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.60 0.60 0.50 0.50 0.0 Veteran's Relief 0.13 0.13 0.0 Safety&Security 2.48 2.85 3.00 2.47 2.47 2.47 2.59 2.60 2.53 2.80 2.59 -0.2 District Court 9.25 8.61 8.39 8.89 8.89 9.02 9.11 9.15 8.96 8.96 8.96 0.0 Juveni le Servi ces 7.76 7.32 7.52 7.52 7.60 7.20 7.64 7.50 7.55 7.75 7.75 0.0 Prosecuting Attorney 10.85 11.77 10.32 10.62 10.62 10.62 10.60 10.46 10.25 9.95 10.80 0.9 Sheriff 47.97 49.57 49.51 49.08 51.31 50.60 49.74 50.84 51.68 50.70 51.10 0.4 Superior Court 2.22 2.03 2.03 2.01 2.01 2.21 2.27 2.25 2.25 2.25 2.25 0.0 Treasurer 4.46 4.38 4.39 4.38 4.38 4.38 4.38 4.40 4.40 4.71 4.87 0.2 Total General Fund r12137 r 119.76 117.76®116.82 119.26 119.33 119.37 121.21'121.84 121.29 124.25 2.96 Auditor's 0&M 0.25 0.25 0.56 0.56 0.94 0.56 0.56 0.59 0.38 0.38 0.38 0.0 Courthouse Facilitator 0.15 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.15 0.08 -0.1 Boating Safety 0.27 0.25 0.15 0.15 0.15 0.15 0.33 0.33 0.33 0.25 0.25 0.0 Cooperative Extension 2.65 3.06 2.63 2.92 3.24 3.09 4.74 5.57 5.30 4.25 4.35 0.1 4H After School 1.26 1.26 1.26 1.34 1.29 1.34 0.90 0.90 0.60 0.40 0.95 0.6 Crime Victims 1.05 1.05 1.00 1.00 1.00 1.00 1.00 1.00 1.18 1.18 1.20 0.0 Public Health 35.75 35.26 34.09 33.03 34.93 33.08 34.12 34.19 36.31 33.50 35.80 2.3 Water Quality 6.75 5.79 5.24 5.48 5.76 6.08 7.14 8.26 9.09 8.94 8.55 -0.4 Trial Court Improvement 0.00 0.34 0.35 0.22 0.22 0.22 0.00 0.00 0.00 0.00 0.00 0.0 Community Development 15.20 11.38 17.05 14.80 10.85 12.62 13.38 13.90 16.98 16.40 18.18 1.8 Treasurer's 0&M 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.0 Veteran's Relief 0.13 0.13 0.0 Parks&Recreation 7.92 5.28 5.27 7.93 7.74 6.74 5.59 5.39 5.59 6.01 5.95 -0.1 County Parks Improvement 0.75 0.25 0.24 0.07 0.07 0.12 0.13 0.14 0.18 0.18 0.18 0.0 County Roads 51.90 51.47 49.95 45.97 48.90 48.24 45.89 46.36 45.41 46.63 46.84 0.2 Facilities Management 7.46 7.42 6.76 6.75 6.70 7.84 7.97 7.96 7.87 7.71 7.68 0.0 Flood/Stormwater Mgmt. 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.00 0.0 Brinnon Flood Control 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.00 0.00 0.00 0.0 Quilcene Flood Control 0.01 0.02 0.02 0.01 0.01 0.01 0.01 0.01 0.03 0.03 0.03 0.0 Construction&Renovation 0.24 0.18 0.49 0.22 0.28 0.22 0.62 0.29 0.01 0.37 0.37 0.0 Solid Waste 9.33 9.30 9.22 9.26 9.27 9.24 9.63 9.75 11.26 10.21 10.00 -0.2 Tri Area Sewer 0.68 1.13 1.25 1.32 2.38 1.22 0.16 0.16 0.15 0.19 0.00 -0.2 ER&R 6.71 6.54 6.57 6.65 6.65 6.65 6.40 6.54 6.64 6.65 6.63 0.0 Information Services 7.13 7.38 7.37 7.37 8.37 8.42 7.45 7.43 7.45 8.45 8.43 0.0 Total Other Funds 175.9 167.51 170.48 162.65 150.10 147.34 146.52 149.27 155.24 152.32 156.27 3.95 Total All Funds 297.27 287.27 288.24 279.47 269.36 266.67 265.89 270.48 277.08 273.61 280.52 6.91 NJ o NJ m 2 S S 12 O ® 0 > Ni G) = @ 3 e m o o CD 5 CD G 2 n X E \ 5 m j w co CO 71 2 T - Cl)° \ k 5 k 7 2. CD 7 o 7 o -n G -I (0 2 2 Z 0 = R © D 0 T / CO / < / \ ? ® \ n \ C ] e s CO S § 7 a / \ J a O u) ¥ a A 3 m § R W • -3 a C Cl) 0 E _ 7 co CD / ] c ƒ C C Z < @ 3 ram k � PO 01 h h ( C 2 CD 0 m o 0 CO K h - -P 2 \ 3 S q -co 0 - CO $ ƒ 0 2 CO o N) CO CO = 01 CO Q NJ & x \ 0) 3 01 o 0 2 IJ NJ 00 01 7 - w w w 01 § _ o o - 01 o 0 a 2 C CO o CO 0 R ƒ 0 / 2 0 ± c CO C1) -• o 0 0) 0 01 01 o aa m 0 q a) ƒ D Cl) Cl) • ( A 0. % Cl) 7 o .. 6 < < 5 R - 3 e 3 2 0 0 c__ - CD 0 m 7 0 O k o o 0 / � k a CO / 3 C CD ® 0 0 3 3 CD Cl) n D k k 3' a. _ _ STATE OF WASHINGTON County of Jefferson In the Matter of Adopting a Salary Schedule for the FLSA and Union Exempt Management and Professional Employees for 2019 RESOLUTION NO WHEREAS, the Board of Commissioners set the salaries of the FLSA and Union exempt management and professional positions of Jefferson County by passage of Resolution No. 56-17 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 1.75% is needed on the salary schedule adopted with Resolution 56-17 in order to keep the salaries for these positions at a rate that will allow the County to retain and recruit employees for these positions; and WHEREAS, on July 25, 2018, the County Commissioners adopted Resolution No. 35-18 in the matter of establishing objectives and procedures for the 2019 County Budget, including a goal to establish a 1.75% 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, 2019. 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 day of 2018. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: David Sullivan, Chairman ATTEST: Kathleen Kler, Member Carolyn Gallaway Deputy Clerk of the Board Kate Dean, Member N O) a- CO CO N CO LO 0 CO O a- CA O CO N- O O t O N CO CO CO O C3) CA in N .- a- U) .- CD CO COCD E %-- E CA O M co co N ,- N O co 4 N- M c N N N OM O V N- O ' c0 M N- M co d' O N- - N V d' Co Co o CO C9 r 00 cri cri O N O N- 0) CO CD I-- 00 N- 4 ,- a- COCOCA n r 00 CA U) .- co N- co O N- to N - CA CO Co ICD O N` LO M c O N- N- Oa) M O O CO M C) N 6) O CD co ai M N N N N CA N Cn CA CO r` .- Co O CD a- CO "Cr_ _ _ _ _ _ N M_ N_ d'_ _ Cn o CO C9 r_ ti_ 00 00 CA_ O_ N O N CO CO IN- in Co IN- O N` O N N CA CO to t O in N- N CA co ,- CA N Co CD N I- N N CA N CA c O O) O Co 4 ,- r` (Y) V O Cn N M M r) c') co CO Q 01 CD Cr CD CA Co to O CO O Co CO CA co N N N N t 00 a- cr N- •- co CA CI' CO t CA in - co _ _ _ _ _ _ _ _ _ _ _ _ _ _ N M ct N N Cn CC) Co CO CD r 00 CA o wC� O .- co V CO N CO N CA CO N CO Cr N CO CO L Co CD CO CO t` -- •- CD I` .- CA COO 00 Co N in O Q 4 N OM tin O CO0CO ri a- CMO CO0N O N N N N Lci N N C>D N- O CO CO O CO t` N CD a- N- CO CA LO - N M d' N Cn U5 U5 CO Cfl r OO 00 CA y V O CO a- a- d' O CO CO d N ct CO CO ct CO CO L CO CO O O cr N CO O t` CA M CA CO CO in N- N C. 00 O (A M Co 0 (A Ln DD tri Cn M .- O N in N M CO N- CA Co co N N N N Q CO CA N Co co N CD O CA Cr O CD M N M M N Cn CC) CO CD CO r` 00 00 O t- E-- 2! 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N M M M NF NF Nr V Cn Cn Cfl CO r: I` 00 O N to CO N` O CO CO N CA N cr CO CO N CO in CO N CD CO W t LO CA CA O CN I` t` C) Ln CO CO N- M CA CO 4M co c N IN- N C) CA O O O CD M I- M N m N i- co c0 00 '-- Cn 00 N Co O 4 CA 4 O CO < N M M M M NI' Nr- Ln Ln CD CO CO r c I— W rn co CO co � Co co d' co CA co co V' CA O co N CA LC) ct w '- co co Ct co to CO co 4 O N N Ln C) i_ CO CO Ct CO CA c N- L a- LO CA Ct N LO N O a- IN- a- N- N CO CO N. O to CO CI' 00 Co co O a CO CO 00 N < CO t O N LO N- O CO I- O V' 00 N I- N 00 N M M M M ct Cn Cn Cn o5 Cfl h XXX F- W a ;, 2 (n O o J Co W N `p N CO in CD CO C) N N N 01 N Cr Cr Cr � w Q 0 0 X 0 E 0 www o Q W 0 '66, JEFFERSON COUNTY ADMINISTRATOR • 1820 Jefferson Street• P.O. Box 1220 • Port Townsend, WA 98368 www.co.jefferson.wa.us 46'1 fl NoS. TO: County Commissioners de FROM: Philip Morley, County Administrato 'd/ - DATE: December 10, 2018 SUBJECT: Message for the Final 2019 Jefferson County Budget I am pleased to transmit to the Board of County Commissioners the Final 2019 Jefferson County Budget. At almost $57 Million across 51 separate funds, it is a balanced budget that preserves the status quo of current programs and services, with a number of important strategic enhancements described below. This memorandum offers highlights about the 2019 Jefferson County Budget and, as we do with each budget, identifies a number of the County's strategic enhancements, budgetary opportunities and challenges in the years ahead. Strategic Enhancements: • Leveraging technology: In 2019 the County is undertaking significant technology investments to improve operating efficiency and delivery of service to the public. We will begin migration to modern financial software systems, which will help in all County departments, especially our Auditor and Treasurer Offices. We will replace an antiquated phone system with a digital Voice Over Internet Protocol (VOIP) phone system, giving staff enhanced communications abilities. And we will continue deploying electronic document workflow software that will help the County in an effort to move away from so much paper, allowing departments to share or route electronic documents instantaneously, process documents in parallel, and eliminating time spent physically routing documents. • Regulatory reform & permit streamlining: We are also harnessing technology to improve permitting in the Department of Community Development and the Environmental Health Division, by implementing new permitting software to replace a legacy system from the 1990's. The new system will trigger permit review workflow improvements, gain efficiencies, increase timeline accountability, and improve the customer's experience when applying for land use, building, water, or septic permits. Importantly, in 2019 the County will also begin work to streamline and simplify regulations in county code, starting with the Critical Areas Ordinance. We must make our regulations more understandable and efficient for citizens to comply with, and for County staff to administer. Reducing the time and cost to apply for permits is an important foundation for supporting housing affordability and fostering business and job growth throughout Jefferson County. As we move into 2019, we are cautiously optimistic about the County's direction. However, we are increasingly aware of an impending recession, which is years overdue. A recession is sure to come — the question is when, and how do we prepare for it. 1 of 19 Overview Staff, elected officials and department directors have worked together in preparing a budget for 2019. Details of the 2019 Final Budget are on-line at www.co.jefferson.wa.us. The total 2019 Final Jefferson County Budget is$56,720,006 for all funds combined: General Fund: $ 20,432,815 50 Other Funds: $ 36,287,191 All Funds: $ 56,720,006 Although the Final 2019 Budget is largely status quo, preparing the budget continues to be challenging. Despite nine years of continued national economic growth and with Seattle's booming economy nearby, Washington State's funding model for county government, especially for rural counties like ours, remains broken. Jefferson County struggles to sustain recession levels of service. This is true for counties across Washington State. Jefferson County's elected officials, department managers and staff earnestly strive to better serve our residents but we have limited means to do so. We work together for a fair budget and distribution of resources. Driven to serve our residents, we continue to collaborate, and we continue to innovate. TABLE 1 below shows how total General Fund revenues and expenditures for 2019 compare to 2018: TABLE 1: GENERAL FUND 2018 Original 2018 2019 Budget %Change Budget Projected Year From 2018 end Projected General Fund Revenues $18,582,629 $20,626,130 $19,664,588 -4.7% General Fund Expenditures $19,276,110 $20,087,238 $20,432,815 1.7% Estimated Ending Fund Balance $4,038,960 $ 4,901,967 $ 4,491,314 -8.3% Unencumbered Fund Balance $ 1,281,334 $ 1,610,046 $ 1,388,362 -13.7% ATTACHMENT 1 to this memo summarizes Final 2019 General Fund revenues and expenditures by department. 2of19 Besides the General Fund, the County has 50 other funds, such as the County Road Fund, Public Health, the Solid Waste Fund, and a Veterans' Relief Fund. Total final budget revenues and expenditures for these 50 funds are 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, facility projects and vehicle, equipment and software acquisitions). TABLE 2 50 OTHER FUNDS 2018 Budget 2019 Budget %Change Revenues $ 31,112,985 $ 32,255,333 3.6% Expenditures $ 37,581,833 $ 36,287,191 -3.4% ATTACHMENT 2 to this memo summarizes total 2019 Final budgeted revenues and expenditures for each of the 50 other funds, as well as their projected beginning and ending fund balances. 5-Year Budget Strategy Jefferson County uses a rolling five-year model of General Fund revenues and expenditures to inform budgetary strategies for the coming year and beyond. 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, 2019-2023. Some 2018 revenues have out-performed our original budget for the current year, improving the General Fund's fund balance going into 2019. Revenues projected for the future (excepting a new recession) have also improved. This includes sales tax, as well as improved certainty in future distributions of federal Payment In Lieu of Taxes (PILI). 3 of 19 az a CD CO v v Co ' CD 0 n CO a ▪ m r N. N- V '00_ t- s- coa_0 N N. co o 01 N CO 'C O 1.,..°) n CD co OCO M) O O co M (C0 7 CD N- N- V d' M M N N M N O m df N N M N G N N N N N O t, o 0 N L _ O N N CD 1:1N u) 0 N- n 0) a O) Co 10 N 4f O) co O) 0) CO CO N I'- CD 0 0 co N d Cr)ND u O C V- U) CO CD O O 7 a Co CD CO CO CO 0 I N O Co cc, N. N M CD N- N. N O m M M N co. N N N t;.1- Z71 O Dp t, o 0 N d _ ca N N N 01 _ M N N Nr 0) N O Co M U) CD O) O) C a O co N Co !' co 2 a) a co co N N n M co,O P 7 0 O M co CO N N CO a eN- N 0 0 N o O NO c0 _ co Co, s- N 0 N 0 CO O O co N G N N N N N 0 0 N a. -qN N N M yw a C a O) O O) NO co a CO C) (O N N Co N. 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N c0 0) O) Co N cO CO a a O N Q N f- - CO Co CO co, a- 0) 07317000)V a) N R a) a) W O) C y o) co W C N j 0 d C) `y c0 C cu C) C C = .j LL 0 0 j 1) _ N d C. p� a R. as O R 'O N R R Z 03 C a) N a O H a' _ m W c, c .s Z' o61 a a' W uU') E E . w c 0 - ca m V 4- 3C0 C 0 m C) 0 Z 7 • a 3 E d' m N W J 3 0 � O Co - p� gLL o LL O) u) 2 Z a) N N a O O 'DO X C m .� a) LL c -1 c @ c A O = E CD C m W L `C 0 a 0 E .� a co Q •g, to E I— o L_ o a`) `a a, -o C 0 t$ L dS N 2 ao• C0 O & @ O $ OO } c co W y 83 CO= NW .- W U - C . > t ¢ C- lL ON In developing the 2019 budget, the County listened to the input from elected officials and department directors, as always. Much of this input centered around how the County budgets annual PILT revenues. Historically, the County has been very conservative in budgeting PILT revenues for on-going expenses. Past uncertainty about Congressional funding for PILT caused Jefferson County to include only about $512,210 (2014-2018 average) per year of PILT in our 5-year base budget model, to avoid relying too heavily on revenue that might disappear. Once PILI revenues were actually received, the County typically would apply the excess PILI to one-time funding needs. For 2019 we have changed our approach. Today there is greater certainty that federal law requires Congress to budget full funding for PILI. Thus, we have built an additional $200,000 of PILI revenue into the base budget for 2019 and every year of our 5-year model. We estimate 2019 PILT revenues to be about $1.5 million. If$512,210 plus $200,000 of PILT now gets included in the General Fund base budget for on- going expenses, that leaves roughly half of the $1.5 Million in PILI to backfill shortfalls in Secure Rural Schools funding for Roads, and to pay for one-time requests by departments, and to cover the unexpected urgent needs which crop up in every year. For 2019, we have used $445,000 of that portion of PILI to pay for one-time enhancements in the 2019 Budget. But the tradeoff for allocating next year's PILI revenues to fund one-time enhancements in the County Budget to be adopted in December 2018 is that it reduces what remains to deal with emergent needs mid- year in 2019. All County branches and departments will need to watch their 2019 budgets very closely. In spite of some revenues trending up, and including an additional $200,000 of PILI in the General Fund base budget, we have seen other revenues underperform and trend down. An example of this is a reduction in revenues from both District and Superior courts, where recent case law imposes limits on what court fees can be charged and to whom. Coupled with a structural gap in property tax revenues described below, the net effect is that over the next 5 years, the County is projected to draw down approximately $1.27 Million (79%) of its unreserved fund balance as shown above in TABLE 3. That is before another recession. Base budget expenditures for 2019 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, most union agreements for 2019 and beyond have been settled and have been incorporated into the 2019 base budget. A number of smaller bargaining unit agreements are still being negotiated and once settled, adjustments will need to be added to the 2019 Budget at that time. The Final Budget includes a 1.75% general wage adjustment 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. 5 of 19 Across all funds and departments, a total of 280.52 full time equivalent employees (FTEs) are proposed for 2019, 6.91 FTEs more than 2018, spread across eight different departments. Jefferson County will have 6.2% - 18.42 FTEs -fewer staff in 2019 than in 2008 - even discounting JeffCom's 2013 transformation into a separate entity. See a detailed Staffing Schedule in ATTACHMENT 3 to this memo. A Structural Funding Gap 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. State law arbitrarily constrains revenue growth in property taxes to an arbitrary 1 percent limit annually (excluding new construction) 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 0.8% per year. So combined with the 1% state limit, our tax base has grown about 1.8% in each of the past eight years. 1.8% per year simply does not keep pace with the real cost of inflation, which in Washington State has averaged 3.0%over the same eight years. The County's actual cost to maintain existing levels of most county services grows about 3.2% per year, which means our property tax loses 1.4% of its buying power per year at a time of historically low inflation. Over the past eight years, that is a cumulative erosion of 11%. As inflation now notches up or when construction slows during a recession, the 1.4%yearly erosion of the County's property tax base gets worse. For Roads, the situation is even more dire, as 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 6.2%gap between 1.8% increased revenues and 8% increased construction cost is not sustainable. Lastly, increased service demands from population growth over the last eight years further strains the County's capacity. 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. On top of the structural challenges we already face in these "good" times, we must prepare for sustaining public services in bad times, which appear to be increasingly likely. As part of our 5- year General Fund budget strategy the County maintains a General Fund Revenue Stabilization Reserve, currently at $726,000. The Revenue Stabilization Reserve is on top of the General Fund's regular 10%fund reserve (approximately$2.0 million) for normal cash flow and for emergency expenditures. The Revenue Stabilization Reserve is intended to help during the next economic recession, or in a year when large highly variable revenues (like DNR timber harvest revenue) are down. Pursuant to County Resolution 38-10, 60% of actual sales tax revenues the 6of19 County receives above the amount budgeted is added to the Revenue Stabilization Reserve. Based on our latest sales tax projections for year-end 2018, we expect we will be able to add around $85,000 to the Revenue Stabilization Reserve in 2019. Highlights of Changes in General Fund The 2019 General Fund includes a number of significant changes compared to the 2018 budget projections, summarized, below. GENERAL FUND: Revenues: General Fund Budget Description Change Sales Tax $117,573 Combined increase anticipated in Regular, Local Option & Special Purpose (Prop. 1)sales tax from the 2018 projected (2019 budget is 2.4%over projected 2018 sales tax). Property Tax $185,204 1% General Levy & increase from new construction Department ($29,842) Decreases in various departments' projected revenues, Revenues combined. As previously noted, the County has also changed its approach for accounting for PILI revenue, adding$200,000 in PILT revenue to the on-going base budget in 2019 and beyond, and adding $445,000 of one-time revenues from PILT in 2019 only. GENERAL FUND: Expenditures: This year, a variety of departments requested that a total of almost $441,000 of enhancements be added to the General Fund's existing$20.4 Million base expenditure budget—a potential increase of 2.2 percent that, regardless of the merits of the requests, simply is not affordable given the County's structural funding problem and because of the coming recession. However, a few priority increases (corresponding to the $200,000 of PILT revenue added to base budgeted revenues) fit sustainably in our 5-year budget model are included in the Final budget: General Fund Budget Description Change Auditor $34,510 Accounting staff Community $85,000 Code compliance officer (listed as ongoing, Development however, continuation is contingent on available funding) Parks and Recreation $55,155 Help to maintain status quo Parks and Recreation program Sheriff $13,000 Civil Clerk Hire for the Courthouse Treasurer $6,484 Increase staff hours 7of19 In addition, the 2018 adopted budget for the Sheriff's Office added a new patrol deputy in the second half of 2018, with a base budget increase paying forY4 FTE, and the other% FTE paid for by the Sheriff finding economies in the rest of his 2018 expenditures. In 2019 the County has included another% FTE of base budget funding to the Sheriff's Office, now funding 100%of the added deputy on an on-going basis. This Final Budget also funds $70,200 in one-time enhancements for the Sheriff, including a part time nurse in the jail and a software license and training for our Sheriff's Civil office in the Courthouse. This is part of a total of$444,836 in one-time enhancement expenditures funded from the second half of the County's projected PILT revenue for 2019. These one-time expenditures are shown below: 2019 One-time Funding Allocations Item Funding Sheriff—Software license and one time training costs $ 13,000 Sheriff— Part time nurse for jail medical $ 57,200 Emergency Management—Travel,training, supplies $ 9,862 Prosecutor —Additional Civil Deputy Prosecutor $ 29,633 Assessor—Appraiser assistant for workload surge $ 59,427 Assessor—High resolution aerial photography $ 6,000 Treasurer- Clerk hire for office coverage $ 11,000 Treasurer—Replace check scanning computer $ 4,578 Non-Departmental—Public Records Position—2nd year funding $ 108,282 4H After School— For Brinnon/Quilcene program $ 9,532 Total: $ 444,836 Because County revenues have been constrained, wages for our valued Jefferson County employees are also constrained. In 2017, there were growing questions of whether compensation for some of our job classifications was particularly behind the compensation for similar jobs in other jurisdictions. The County commissioned a study of the total compensation for all Jefferson County's job classifications, compared to those of seven comparable counties. The purpose was to identify job classifications within our organization that are most below the norm, so we might try to address them in a sustainable way within the County's limited means. In 2018 the County set aside $40,000 of sustainable base budget funding for use to tackle wage adjustments for one or more of the greatest outlier positions. A draft of a total compensation study has been completed. Once the study is finalized, we will negotiate any proposal to make wage equity adjustments with our bargaining units. In the meantime, the $40,000 for equity adjustments originally reserved in 2018 remains available for allocation in 2019 and beyond. 8 of 19 Highlights of Changes in Other Funds Significant changes in revenues and expenditures in the other County 50 funds are listed below. OTHER FUNDS: Revenues Other Funds Budget Description Change JC Affordable $44,119 Increase in recording fee revenue Housing Water Quality $203,235 Increase in State and Federal Funding County Parks Imp. $85,125 Transfer in from the Capital Improvement Fund for capital maintenance/improvement projects County Roads $464,360 Increase in Federal and State Grant Funding for construction projects Parks & Recreation $55,155 Ongoing increase in general fund transfer Community $132,541 Transfer in from Capital Improvement Fund for staff Development work to implement the EnerGov permit software Community $85,000 Increase in general fund transfer for code compliance Development officer OTHER FUNDS: Expenditures OTHER FUNDS Budget Description Change WSU Cooperative ($30,672) Reduction in personnel costs Extension Solid Waste ($430,153) Reduced professional services and fewer building improvements Water Quality $46,406, Increase in professional services, fiscal fee increase County Parks $85,125 Four Parks capital projects Improvement Fund County Roads $370,000 Increase in construction projects Fleet Services ($909,000) Fewer vehicle and equipment replacements Construction and ($474,000) Fewer non-building projects Renovation 9of19 Future Opportunities and Challenges: • Leveraging technology-As described at the beginning of this memo, the County is undertaking significant technology investments in 2019 to improve operating efficiency and delivery of service to the public. We will begin migration to modern financial software systems, which will help in all County departments, especially our Auditor and Treasurer Offices. We will replace an antiquated phone system a digital Voice Over Internet Protocol (VOIP) phone system, giving staff enhanced communications abilities. And we will continue deploying electronic document workflow software that will help the County in an effort to move away from so much paper, allowing departments to share or route electronic documents instantaneously, process documents in parallel, and eliminating time spent physically routing documents. • Regulatory reform & permit streamlining-We are also harnessing technology to improve permitting in the Department of Community Development and the Environmental Health Division, by implementing new permitting software to replace a legacy system from the 1990's. Our new EnerGov permitting system, when fully implemented, will trigger permit review workflow improvements, gain efficiencies, increase timeline accountability, and improve the customer's experience when applying for land use, building, water, or septic permits. Importantly, in 2019 the County will also begin work to streamline and simplify regulations in county code, starting with the Critical Areas Ordinance. We must make our regulations more understandable and efficient for citizens to comply with, and for County staff to administer. Reducing the time and cost to apply for permits is an important foundation for supporting housing affordability and fostering business and job growth throughout Jefferson County. Work begun in 2019 to streamline regulations and permitting will continue in 2020. • Housing—A lack of affordable housing for residents and the local labor force is a pressing community problem, especially for households that have low or very low income. The regulatory reforms described above will help, but alone, are not enough. In 2017,the County presented to the citizens of Jefferson County the opportunity to help finance building more affordable housing, by placing Proposition 1 on the ballot. The measure did not pass, so a critical shortage of affordable housing remains to be solved, and homelessness continues to be a humanitarian challenge for the entire county. On a positive note, the state legislature made permanent and increased fees on recording documents with the County Auditor, dedicated for programs for affordable housing and homeless housing, and the County has entered into a new Interlocal Agreement with the City of Port Townsend to use that modest new revenue. This presents some promising opportunities to improve how the community approaches the affordable housing and homelessness issues. Affordable housing and homeless housing remain problems for the entire community to solve. 10 of 19 • Capital Facilities Planning—The County's projected minimum capital needs from 2019 to 2023 are estimated at $3.5 Million, still leaving many aging facility capital maintenance needs unmet, and not addressing any new facilities that may be needed to support public services or to address seismic improvements for County buildings. Given that the County retired some debt in 2018 and will retire more debt in 2022 the County will have some future funding flexibility to address some of these long neglected needs. Facility, property and capital planning will be a significant focus for the County's Central Services Director in 2019. • County Roads—The Road Fund continues to be impacted by the 1% Property Tax cap that loses ground against 8% inflation for road construction. It is also impacted by flat gas tax receipts, and by reductions in federal funding the Road Fund receives through the Secure Rural Schools and Communities (SRS) Act. At the same time, the County continues to use $720,000 per year from the Road Fund for traffic 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 for capital projects to improve roads and other transportation facilities. Public Works copes with these funding shortages by reducing roads maintenance and construction programs. They work tirelessly to augment local funding by applying for state and federal matching funds, with considerable success. Despite their best efforts, the Road Fund balance is projected to dwindle alarmingly from approximately$4 Million in 2018, down to $1.3 Million by 2024, unless we further reduce maintenance and road improvements, or find new revenues. The Road Fund trajectory is not sustainable. Jefferson County will need to continue to explore options for sustainable and adequate funding for Roads. • Parks & Recreation—Since the Great Recession Parks and Recreation has been on a shoestring budget, with funding inadequate to meeting community demands. The County has been using one-time revenue sources to keep the parks program afloat. In 2018, the County provided $52,000 from one-time General Funds to cover Rec Center facility costs. A one-year allocation of$28,000 in 2018 from the Hotel-Motel Fund for staffing and maintenance at County campgrounds upon the retirement of a citizen volunteer, also helped. In 2019 we are increasing the Parks base budget by$55,155. The 2018 Hotel-Motel Fund allocation to Parks will increase to $42,874 in 2019. With these increases, Parks and Recreation will have an unreserved fund balance of about $55,201 at the end of 2019, a considerable improvement in their circumstances. Still, Parks' base budget is short by over$45,000 per year to maintain existing facilities and recreation programming. In addition to the baseline budget increase cited above, we are providing$85,125 in capital improvement funds for the Parks Improvement Fund to fund four parks capital projects at Memorial Field, Hi Carroll Park and Upper Oak Bay Park. Sustaining Parks funding remains an issue that will require continued attention. • A Future National Economic Recession —Although we are 9 years into an economic recovery, we still have fewer employees than in 2008 and we have a larger population to serve. And while 2018 revenues on balance are robust, we are beginning to see warning signs that the economy may be slowing- such as stock market volatility/losses, 11 of 19 rising interest rates, a cooling housing market and significant layoffs in the auto industry. We already have the structural deficit problem where revenues grow more slowly than expenses. Another deep recession, as happened in 2008, or even a modest downturn would pose serious risks for public services. We have taken and will take prudent fiscal measures to help blunt the impacts of any economic slowdown or recession, but those measures simply provide short-term breathing room to allow us to make whatever additional cost and service reductions that will be necessary to maintain a balanced budget. 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 2019 Budget complies with all statutory and constitutional requirements, and substantially complies with adopted County ordinances and resolutions, including: • Resolution No. 35-18, setting Objectives and Procedures for the 2019 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 • Revenue: This Final 2019 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) o the 0.1% sales tax for Mental Health/Chemical Dependency o the 0.1% sales tax for JeffCom 911 12 of 19 • The 2019 level of"diversion" of Road Fund property tax to the General Fund is$720,000, the same dollar figure as in years 2011 through 2018 and which is less than the amount of money budgeted to be expended for traffic law enforcement by the Sheriff in 2019. • Debt: At year end 2018 as we enter into 2019,the County expects to have the following principal outstanding on the debt: General Obligation Bonds $ 3,923,761 Contractual Borrowing $ 2,367,388 Estimated Debt: Principal Outstanding 12/31/18 $ 6,291,150 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 4 Jefferson County Annual Principal & Interest Due $1,400,000 (rev- 11/20/2018) $1,200,000 $1,000,000 - $800,000 $600,000 , $400,000 $200,000 $- 1 1 1 1 E 1 I 1 1 I 1 1 1 t 3 1 1 1 I 1 1 ,y1 ti� 'L' . ti� ti<" 'L'\ 1' PV le eV rle 10 1, All County Bond Principal&Interest due JeffCom only agilimm 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 above today's debt service cost. In 2022, the County will gain additional capital bonding capacity. 13 of 19 Conclusion The 2019 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 Shepherd,Jeff Chapman, Stacie Prada, Renee Talley, Cathy Taylor, Veronica Shaw, Leslie Locke,Julie Shannon, and Carolyn Gallaway. ATTACHMENTS: • 1. 2019 General Fund Summary • 2. 2019 Other Funds Summary • 3. 2019 Departmental Staffing Schedule • 4. 2019 Special Purpose Sales Tax 14 of 19 ATTACHMENT 1: 2019 General Fund Summary-page 1 December 5,2018 Page 1 of 2 2016 2017 2018 2018 2019 GENERAL FUND Actual Actual Budget Projected Budget BARS REVENUE TYPE Revenues Revenues Revenues Revenues Revenues 311 Property Tax 7,514,257 7,643,881 7,850,027 7,836,119 8,021,323 311 Diverted Road Taxes 720,000 720,000 720,000 720,000 720,000 317 Timber Excise Tax 247,872 333,190 300,000 354,678 300,000 317 Timber Excise Tax(div) 33,463 44,634 35,000 39,599 39,599 313 Sales Tax 2,738,244 2,876,339 3,040,000 3,124,209 3,204,826 313 Sales Tax-Local Option Criminal Justice 364,508 375,219 380,070 403,538 407,177 313 Sales Tax-Special Purpose 876,170 903,099 955,428 983,662 1,006,979 317 Leasehold Excise Tax 55,407 69,801 62,000 67,680 66,801 341 Treas Collection Fees REET 84,213 90,727 80,000 87,367 87,175 359 Interest&Penalties 329,631 292,569 346,497 313,558 305,954 TOTAL TAXES 12,963,765 13,349,459 13,769,022 13,930,410 14,159,834 332 Fed Entitlements-PILT(includes state) 1,476,638 1,458,645 572,220 1,850,000 1,000,000 335 PUD Priv.Tax 318,107 314,418 323,420 393,491 375,296 336 Marijuana Tax 36,920 21,297 24,720 56,748 51,017 336 Crim Just Hi Crime/DUI/Asst 477,057 435,778 463,500 425,837 438,612 336 Liquor Excise Tax 41,772 44,174 41,536 46,393 47,321 336 Liquor Profit 84,749 84,441 90,203 85,598 88,873 362 Interfund Serv.-CostAlloc 294,890 143,455 328,526 497,031 329,632 361 Investment Income 682,667 373,560 230,000 465,725 350,000 341 Treasurer's Invest Fees &other fees 20,365 33,805 16,290 44,378 35,830 360 Miscellaneous Revenue 17,179 9,667 8,735 16,332 27,784 395 Timber Sales D.N.R. 336,350 207,899 250,000 250,000 250,000 390 Other Non-Revenues/Extraordinary 30,601 397 Transfer in to Treas.from other funds 48,341 40,322 3,000 32,411 8,000 TOTAL OTHER TREAS.REVENUE 3,835,035 3,198,062 2,352,150 4,163,944 3,002,365 TOTAL TREASURER'S REVENUE 16,798,800 16,547,521 16,121,172 18,094,354 17,162,199 Dept# 010 Assessor 8,761 10,970 8,700 8,690 8,300 020 Auditor 336,443 345,993 331,371 342,293 342,217 021 Elections 160,151 136,242 159,722 123,327 130,160 050 Clerk 192,402 179,130 170,768 174,686 152,506 059 County Administrator 3,700 4,260 4,260 4,260 060 Commissioners 8,609 8,923 8,000 8,949 8,000 067 Emergency Management 70,305 66,877 64,959 59,913 70,604 068 Community Services 8,269 4,611 6,900 4,000 4,005 080 District Court 632,629 596,807 603,032 676,829 636,823 110 Juvenile Services 260,358 290,984 259,676 263,192 298,727 150 Prosecuting Attorney 124,918 151,404 178,690 130,576 148,916 151 Coroner 8,340 24,610 25,348 32,723 25,348 180 Sheriff 626,703 723,587 603,401 613,772 561,174 240 Superior Court 26,142 58,672 60,912 55,764 60,912 270 Non Departmental 24,483 49,196 50,447 32,802 50,437 TOTAL DEPARTMENTAL REVENUES 2,488,513 2,651,706 2,536,186 2,531,776 2,502,389 I TOTAL ALL REVENUES: 19,287,313 19,199,227 18,657,358 20,626,130 19,664,588 Percent change from previous year 11.0% -0.5% -2.4% 7.4% -4.7% 15 of 19 ATTACHMENT 1: 2019 General Fund Summary- page 2 Page 2 of 2 2016 2017 2018 2018 2019 GENERAL FUND Actual Actual Budget Projected Budget Dept EXPENDITURES Expenditure Expenditure Expenditure Expenditure Expenditure 010 ASSESSOR 871,472 820,967 882,122 907,413 988,367 020 AUDITOR 558,188 606,883 636,876 645,282 688,338 021 ELECTIONS 305,083 243,955 303,923 309,573 353,930 050 CLERK 386,609 418,377 450,812 464,561 473,482 059 COUNTY ADMINISTRATOR 331,528 375,899 409,559 415,664 421,044 060 COMMISSIONERS 430,581 506,416 506,070 506,070 520,708 061 BOARD OF EQUALIZATION 30,890 33,556 24,717 24,717 25,116 062 CML SERVICE COMMISSION 1,827 1,783 2,305 2,305 2,374 063 PLANNING COMMISSION 35,308 44,925 52,605 52,605 48,757 067 EMERGENCY MANAGEMENT 193,310 199,918 209,848 209,848 205,816 068 COMMUNITY SERVICES 185,945 179,265 191,580 191,580 197,340 080 DISTRICT COURT 801,149 834,719 895,076 932,080 938,624 110 JUVENILE SERVICES 936,200 965,182 1,010,612 1,037,730 1,139,957 150 PROSECUTING ATTORNEY 914,053 970,184 1,029,756 1,074,619 1,206,635 151 CORONER 45,865 60,331 59,126 70,826 40,300 180 SHERIFF 5,861,428 6,239,807 6,116,843 6,214,175 6,405,596 240 SUPERIOR COURT 277,176 337,213 331,542 352,416 341,012 250 TREASURER 443,116 475,846 466,342 477,806 491,343 SUBTOTAL DEPARTMENTS: 12,609,728 13,315,226 13,579,714 13,889,270 14,488,739 270 NON-DEPARTMENTAL 3,312,922 3,845,459 3,718,651 3,718,651 3,825,484 one time expenses 200,000 261 OPERATING TRANSFERS 261 Op Trans-10-Substance Abuse 50,200 51,720 53,280 53,280 54,900 261 Op Trans-50-Jeff County Extension 186,250 253,840 182,100 186,600 192,595 261 Op Trans-350-County Cap. Improve. 300,000 - 261 Op Trans-99-Parks&Recreation 443,150 481,350 490,655 501,557 505,375 261 Op Trans-160-Health 701,220 657,780 672,830 762,158 693,020 261 Op Trans-165-Water Quality 0 0 0 0 0 261 Op Trans-200-Community Develop. 572,000 451,140 464,680 593,707 563,630 261 Op Trans-180 Road Fund 356,000 389,921 59,815 261 Op Trans-261-Risk Management 0 - 0 0 0 261 OTHER OPERATING TRANSFERS 40,700 51,930 114,200 122,200 109,072 TOTAL: 18,572,170 19,498,366 19,276,110 20,087,238 20,432,815 Percent change from previous year 2.8% 5.0% -0.4% 3.0% 1.7% Beginning Cash and Investments 3,593,450 4,314,687 4,405,406 4,188,548 4,901,967 Revenues 19,287,313 19,199,227 18,657,358 20,626,130 19,664,588 Expenditures 18,572,170 19,498,366 19,276,110 20,087,238 20,432,815 Ending Cash&Investments 4,308,593 4,015,548 3,786,654 4,727,440 4,133,740 adjustments 6,094 173,000 (177,000) carryover(est.at 1.75%) 337,332 351,527 357,574 Adj. Ending Cash&Investments 4,314,687 4,188,548 4,123,986 4,901,967 4,491,314 Required 10%of Exp.to Reserves 1,857,217 1,949,837 1,927,611 2,008,724 2,043,282 Revenue stabilization reserve 502,000 726,000 726,000 726,000 726,000 Reserved for one time expenses 607,000 516,000 104,015 557,197 333,670 Unreserved Fund Balance 1,348,470 996,712 1,366,360 1,610,046 1,388,362 16 of 19 ATTACHMENT 2: 2019 Other Funds Summary December 5,2018 2018 2018 2019 est 2019 2019 2019 est. Revenue Expend Beg. Fund Revenue Expend End. Bal. OTHER FUNDS BUDGET BUDGET Balance BUDGET BUDGET Budget 105-AUDITOR'S O&M 75,337 106,283 1 22,000 80,480 1 84,813 17,667 106-COURTHOUSE FACILITATOR 5,100 5,163 11,543 4,100 5,259 10,384 107-BOATING SAFETY PROGRAM 48,740 48,740 30,904 48,500 48,500 30,904 108-COOPERATIVE EXT. PROGRAMS 586,294 561,610 45,352 557,432 530,938 71,846 113-4-H AFTER SCHOOL 45,250 45,250 13,497 47,600 53,233 7,864 119-JEFFCOM BOND FUND 204,000 207,517 29,600 204,000 207,163 26,437 120-CRIME VICTIMS SERVICES 110,757 105,138 86,664 140,813 132,549 94,928 123-JEFF CO GRANT MANAGEMENT FUNC 150,000 150,000 34,657 150,000 150,000 34,657 125-HOTEL-MOTEL 500,500 505,603 611,742 500,500 505,603 606,639 126-H&HS SITE ABATEMENT - 37,000 16,817 - 6,817 10,000 127-PUBLIC HEALTH 4,372,775 4,637,684 1,335,380 4,422,082 5,031,141 726,321 128-WATER QUALITY FUND 960,714 1,097,601 549,832 1,163,949 1,144,009 569,772 129-LAND ACQUISITIONS 234,448 234,448 - 130-MENTAL HEALTH 45,150 44,250 19,324 47,637 44,250 22,711 131-CHEMICAL DEPEND/MENTAL HEALTH 490,490 561,398 342,170 527,003 572,910 296,263 134-JC INMATE COMMISSARY 21,446 21,446 54,441 27,958 23,957 58,442 135-JEFFERSON COUNTY DRUG FUND 18,288 19,889 53,745 12,249 19,889 46,105 136-SHERIFF DRUG INVESTIGATION - 6,666 - 6,666 140-LAW LIBRARY 10,150 10,609 14,464 10,927 10,927 14,464 141-TRIAL COURT IMPROVEMENT 25,000 42,000 17,050 23,000 23,000 17,050 143-COMMUNITY DEVELOPMENT 1,717,406 1,717,406 439,000 1,731,920 1,831,919 339,001 147-FEDERAL FOREST TITLE III - 83,552 - - 83,552 148-JEFF CO AFFORDABLE HOUSING 318,881 288,643 358,137 363,000 288,643 432,494 150-TREASURERS O&M 47,280 48,173 38,000 47,624 45,624 40,000 151-REET TECHNOLOGY FUND 14,420 14,000 29,450 15,690 14,000 31,140 155-VETERANS RELIEF 59,820 69,446 69,651 64,975 74,871 59,755 160-WATER POLLUTION CNTRL LOAN FUN - 7,000 96,327 7,000 89,327 174-PARKS AND RECREATION 648,380 665,612 133,076 669,649 683,524 119,201 175-COUNTY PARKS IMPROVEMENT FUN( 131,185 153,536 118,277 184,125 216,043 86,359 178-POST HARVEST TIMBER MGMT RESV - i 1,500 9,989 50 2,500 7,539 180-COUNTY ROADS 7,838,108 8,837,403 4,720,324 8,938,628 9,672,880 3,986,072 181-EMERGENCY ROAD RESERVE - 2,492 - - 2,492 183-FACILITIES MANAGEMENT 1,074,934 1,150,372 575,808 1,065,393 1,175,762 465,439 185-FLOOD/STORM WATER MANAGEMENT 3,133 8,874 2,656 6,218 186-BRINNON FLOOD CONTROL SUB-ZONE 2,500 9,848 I 2,500 7,348 187-QUILCENE FLOOD CONTROL SUB-ZONE 60,879 26,993 18,356 8,637 199-JEFFERSON COUNTY FAIR 250,000 250,000 280,000 280,000 - 301-CONSTRUCTION & RENOVATION 1,272,450 1,428,251 877,376 518,500 1,114,577 281,299 302-COUNTY CAPITAL IMPROVEMENT 1,072,938 2,010,585 1,082,392 1,072,125 1,098,666 1,055,851 306-PUBLIC INFRASTRUCTURE 451,400 480,000 860,004 510,100 457,550 912,554 308-CONSERVATION FUTURES TAX 239,400 702,440 522,133 258,841 522,133 258,841 401-SOLID WASTE 3,357,942 3,763,705 1,504,952 3,336,196 3,333,552 1,507,596 402-SOLID WASTE POST CLOSURE 150 6,000 49,577 - 6,000 ; 43,577 403-SOLID WASTE EQUIPMENT RESERVE 4,000 - 863,681 8,000 - 871,681 404-YARD WASTE EDUCATION FUND 5,800 5,000 9,228 6,800 7,500 8,528 405-TRI-AREA SEWER FUND 226,000 369,481 736,397 234,500 357,312 613,585 501-EQUIPMENT RENTAL& REVOLVING 2,451,202 4,286,858 1,655,557 2,421,684 3,296,139 781,102 502-RISK MANAGEMENT RESERVE 215,000 215,000 206,249 215,000 215,000 206,249 505-EMPLOYEE BENEFIT RESERVE 208,000 249,200 594,853 208,000 249,200 553,653 506-INFORMATION SERVICES 1,803,298 2,538,092 1,435,552 1,901,855 2,483,878 853,529 TOTAL OTHER FUNDS BUDGETS 31,112,985 _ 37,581,833 20,413,597 32,255,333 36,287,191 16,381,739 001-GENERAL FUND 18,603,503 19,857,779 4,901,967 19,664,588 20,432,815 4,133,740 TOTAL ALL FUNDS '49,716,488 57,439,612 25,315,564 ' 51,919,921 56,720,006 20,515,479 17 of 19 ATTACHMENT 3: 2019 Departmental Staffing Schedule UPDATED 11/19/2018 (Full Time Equivalents-FTEs) 2018 Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget to 2019 Department 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Change Assessor 10.63 9.63 9.52 9.37 9.37 9.37 9.65 9.65 9.50 9.50 10.39 0.9 Auditor 7.50 6.63 6.31 6.31 6.44 7.19 7.19 7.54 7.88 7.88 8.25 0.4 Elections 2.19 2.10 2.10 2.07 2.07 2.07 2.10 2.10 2.12 2.12 2.62 0.5 Clerk 7.00 6.52 6.32 5.82 5.82 5.82 5.82 6.10 6.10 6.04 6.04 0.0 CountyAdministrator 3.16 2.94 2.94 2.91 2.91 3.01 2.91 2.94 2.94 3.13 3.13 0.0 Commissioners 5.23 5.19 5.19 5.15 5.15 5.15 5.15 5.08 5.08 4.87 4.87 0.0 Board of Equalization 0.22 0.22 0.22 0.22 0.22 0.22 0.22 0.60 0.60 0.50 0.50 0.0 Veteran's Relief 0.13 0.13 0.0 Safety&Security 2.48 2.85 3.00 2.47 2.47 2.47 2.59 2.60 2.53 2.80 2.59 -0.2 District Court 9.25 8.61 8.39 8.89 8.89 9.02 9.11 9.15 8.96 8.96 8.96 0.0 JuvenileServices 7.76 7.32 7.52 7.52 7.60 7.20 7.64 7.50 7.55 7.75 7.75 0.0 Prosecuting Attorney 10.85 11.77 10.32 10.62 10.62 10.62 10.60 10.46 10.25 9.95 10.80 0.9 Sheriff 47.97 49.57 49.51 49.08 51.31 50.60 49.74 50.84 51.68 50.70 51.10 0.4 Superior Court 2.22 2.03 2.03 2.01 2.01 2.21 2.27 2.25 2.25 2.25 2.25 0.0 Treasurer 4.46 4.38 4.39 4.38 4.38 4.38 4.38 4.40 4.40 4.71 4.87 0.2 Total General Fund 12137 7119.76'117.76 116.82 119.26 119.33 11937 121.21 121.84'121.29 124.25 2.96 Auditor's 0&M 0.25 0.25 0.56 0.56 0.94 0.56 0.56 0.59 0.38 0.38 0.38 0.0 Courthouse Facilitator 0.15 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.15 0.08 -0.1 Boating Safety 0.27 0.25 0.15 0.15 0.15 0.15 0.33 0.33 0.33 0.25 0.25 0.0 Cooperative Extension 2.65 3.06 2.63 2.92 3.24 3.09 4.74 5.57 5.30 4.25 4.35 0.1 4H After School 1.26 1.26 1.26 1.34 1.29 1.34 0.90 0.90 0.60 0.40 0.95 0.6 Crime Victims 1.05 1.05 1.00 1.00 1.00 1.00 1.00 1.00 1.18 1.18 1.20 0.0 Public Health 35.75 35.26 34.09 33.03 34.93 33.08 34.12 34.19 36.31 33.50 35.80 2.3 Water Quality 6.75 5.79 5.24 5.48 5.76 6.08 7.14 8.26 9.09 8.94 8.55 -0.4 Trial Court Improvement 0.00 0.34 0.35 0.22 0.22 0.22 0.00 0.00 0.00 0.00 0.00 0.0 Community Development 15.20 11.38 17.05 14.80 10.85 12.62 13.38 13.90 16.98 16.40 18.18 1.8 Treasurer's 0&M 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.0 Veteran's Relief 0.13 0.13 0.0 Parks&Recreation 7.92 5.28 5.27 7.93 7.74 6.74 5.59 5.39 5.59 6.01 5.95 -0.1 County Parks Improvement 0.75 0.25 0.24 0.07 0.07 0.12 0.13 0.14 0.18 0.18 0.18 0.0 County Roads 51.90 51.47 49.95 45.97 48.90 48.24 45.89 46.36 45.41 46.63 46.84 0.2 Facilities Management 7.46 7.42 6.76 6.75 6.70 7.84 7.97 7.96 7.87 7.71 7.68 0.0 Flood/Stormwater Mgmt. 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.00 0.0 Brinnon Flood Control 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.00 0.00 0.00 0.0 Quilcene Flood Control 0.01 0.02 0.02 0.01 0.01 0.01 0.01 0.01 0.03 0.03 0.03 0.0 Construction&Renovation 0.24 0.18 0.49 0.22 0.28 0.22 0.62 0.29 0.01 0.37 0.37 0.0 Solid Waste 9.33 9.30 9.22 9.26 9.27 9.24 9.63 9.75 11.26 10.21 10.00 -0.2 Tri Area Sewer 0.68 1.13 1.25 1.32 2.38 1.22 0.16 0.16 0.15 0.19 0.00 -0.2 ER&R 6.71 6.54 6.57 6.65 6.65 6.65 6.40 6.54 6.64 6.65 6.63 0.0 Information Services 7.13 7.38 7.37 7.37 8.37 8.42 7.45 7.43 7.45 8.45 8.43 0.0 Total Other Funds 175.9 167.51 170.48 162.65 150.10 147.34 146.52 149.27 155.24 152.32 156.27 3.95 Total All Funds 297.27 287.27 288.24 279.47 269.36 266.67 265.89 270.48 277.08 273.61 280.52 6.91 18 of 19 a+ 0) 0) M o0 Nr co N- co - N- N 0 00 00 Nr co N. 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