HomeMy WebLinkAbout120720_ra02JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of County Commissioners
FROM: Philip Morley, County Administrator //C�k
/"`' �?_
Mark McCauley, Central Service ' ector 12141
DATE: December 7, 2020
SUBJECT: Public Hearing on Recommended 2020-2021 Jefferson County Mid -
biennium Review and Modification
STATEMENT OF ISSUE:
The County Commissioners will hold a Public Hearing on the Recommended 20-2021 Jefferson County
Mid -biennium Review and Modification at 10:30 AM Monday, December 7, 2020 in the Commissioners
Chambers. After receiving and considering public testimony, the Commissioners may direct staff to prepare
a Final 2020-2021 Mid -biennium Review and Modification for potential adoption on December 14, 2020 or
a subsequent meeting.
ANALYSIS:
The Recommended 2020-2021 Mid -biennium Review and Modification was transmitted to the County
Commissioners on November 9. The Recommended 2020-2021 Mid -biennium Review and Modification
can be viewed online at www.co.jefferson.wa.us.
The County Administrator's Budget Message on the Recommended 2020-2021 Mid -biennium Review and
Modification is attached to this Agenda Request. The Budget Messages summarizes major elements of the
budget, and provides residents and the Commissioners information that may be'useful for their review. In
addition, at the public hearing, Central Services Director Mark McCauley and I will give a Power Point
presentation on the Recommended 2020-2021 Mid -biennium Review and Modification to further support
the public as they prepare to provide testimony.
FISCAL IMPACT:
See attached Budget Message on the Recommended 2020-2021 Mid -biennium Review and Modification.
RECOMMENDATION:
Hold a Public Hearing to take public testimony on the Recommended 2020-2021 Mid -biennium Review and
Modification, deliberate on the record and provide direction to staff to prepare a Final 2020-2021
Recommended 2020-2021 Mid -biennium Review and Modification for potential adoption on December 14,
2020 or a subsequent date.
RE
Phi i orley, dpAdministrato Date
JEFFERSON COUNTY ADMINISTRATOR
1820 Jefferson Street • P.O. Box 1220 • Port Townsend, WA 98368
www. co. jefferson.wa. us
TO: County Commissioners
FROM: Philip Morley, County Administrator
DATE: December 7, 2020
SUBJECT: Message for the Recommended 2020-2021 Jefferson County Biennial Budget Mid -
biennium Review and Modification
I am pleased to transmit to the Board of County Commissioners the Recommended 2020-2021
Jefferson County Biennial Budget Mid -biennium Review and Modification. This is Jefferson
County's first Biennial Budget Mid -biennium Review and Modification. The Board approved
Ordinance 03-0311-19 on March 11, 2019, adopting biennial budgeting to free up capacity in
elected offices and county departments by eliminating one full budget formulation cycle and
replacing it with a much simpler mid -biennium review and modification.
The County Commissioners will hold a public hearing on the Recommended 2020-2021 Biennial
Budget Mid -biennium Review and Modification on Monday, December 7nd at 11:30 a.m. in the
Commissioners' Chambers. The Commissioners are tentatively scheduled to take final action on
December 14cn
Elected officials and department directors developed the 2020-2021 biennial budget using the best
information available in the summer and fall of 2019. As additional information regarding 2021
became available in the summer and fall of 2020 elected officials and department directors were
invited to review their 2021 revenues and expenditures, and suggest modifications based on
today's information.
With proposed modifications, the County's budget for calendar year 2021 now stands at $60
Million in 2021, across 59 separate funds, compared to the original $57 Million budget for 2021. As
modified, the second year of the biennial budget remains balanced and preserves current programs
and services, given the precarious Covid-19 pandemic economic conditions. The originally adopted
and revised expenditure budgets are, as follows:
Expenditure Budgets
Original
2021
Revised
2021
General Fund
$21,085,007
$22,044,430
Other Funds (59)
$36,305,324
$38,499,777
All Funds
$57,390,331
$60,544,207
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This memorandum offers highlights about the Mid -biennium Review and Modification for 2021,
and describes a number of the County's strategic opportunities and challenges in the years ahead.
This has been an extraordinary year, calling upon Jefferson County Public Health and our
Department of Emergency Management to coordinate our entire community's response to the
COVID-19 pandemic, and calling on every County department and every employee to change and
adapt the way we conduct business, to provide safety to the public, and to ensure important
County services to the public could continue uninterrupted, despite the disease. We owe thanks to
every County public official and each and every County employee for stepping up to successfully
serve our citizens in this difficult time. Our citizens deserve recognition for taking the pandemic
seriously and adopting the masking and distancing to keep transmission rates low compared to
most other Washington communities, and for their understanding in how COVID has changed the
ways we deliver services to them.
Details regarding the originally adopted 2021 budget and the revised 2021 budget are attached as
Attachments 1 and 2 to this message.
The shift to biennial budgeting with a mid -biennium review thus far has been very smooth with all
county budgeting officials, directors and independent elected officials working together to craft a
responsible budget that reflects current challenging conditions, and which serves as a strong policy
document of the Board of County Commissioners' funding and programmatic priorities during
these difficult and challenging times.
As we move into 2021, we are confident about the County's financial direction with what we know
today. However, we are mindful that the Covid-19 pandemic has not yet run its course and may
threaten the community in new ways that may further drive County spending needs for response,
while potentially further reducing the county's revenues.
Overview
2020, the first year of the 2020-2021 Biennium, proved to be challenging as the Covid-19 pandemic
and related restrictions adversely affected our community and local economy, as well as a number
of important County revenue streams. At the same time the County was called upon to spend
significant sums on our Public Health response for the community, as well as County supplies,
materials, technology and other items as we worked to limit transmission of the virus in County
facilities among County employees and citizens visiting our facilities.
In response to the economic pressures caused by the pandemic the Board of County
Commissioners took three important actions. First, they adopted Resolution 22-20 which imposed
a freeze on hiring except in certain exceptions. Second, they adopted Resolution 27-20 which
imposed a freeze on budget enhancements for 2020 and 2021 except in certain rare circumstances.
Lastly, they adopted Resolution 38-20 which established expenditure reduction targets for the
General Funds and selected other funds. Collectively, these actions helped limit the adverse
financial effects of the pandemic.
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A key factor in maintaining the fiscal health of the County's General Fund as we responded to the
pandemic has been the relative strength of sales tax revenue. Sales tax revenue, unlike property
taxes — the County's other significant revenue source - is highly volatile and can be reduced
substantially during recessions as we experienced in 2008 through 2011. Sales tax revenue in 2020
has been surprisingly stable, which we attribute to significant increases in online purchases
delivered to addresses within the County and sales tax collected here. A strong construction
market also bolstered sales tax from purchases of building materials.
Our experience with certain other revenue streams has not been as positive.
• Investment interest earned by the General Fund declined substantially due to the dramatic
interest rate reductions made by the Federal Reserve.
• Hotel -Hotel revenues suffered a significant drop over the summer months which required
2020 tourism promotion grants to be reduced accordingly. This revenue stream recently
rebounded somewhat, but the fall Covid-19 surge and continuing precautions until a
substantial portion of the public has been vaccinated may continue to reduce tourism and
Hotel -Motel revenues in 2021.
• Motor Vehicle Fuel Tax (MVFT) revenue has been substantially reduced because of Covid-19
travel restrictions and by the broad shift towards more people working remotely from
home instead of commuting. The reduction in fuel tax revenue worsens the financial
picture in the County Road Fund, which already was hard-pressed to sustain the growing
cost of routine chip sealing and road maintenance, much less fund road construction
projects, such as culvert and bridge replacements.
On the opposite end of the revenue spectrum where revenues are exceeding expectations are with
our Community Development Department and with recording fee and Real Estate Excise Tax (REET)
revenues. Since construction limitations were lifted the County has seen a surge in building
activities with positive revenue impacts. In addition, revenues related to new mortgages and
refinanced mortgages have caused recording fee and REET revenues to surge well past
expectations.
The Covid-19 pandemic has created a number of unusual financial circumstances, not all of which
are unpleasant.
CARES Act funds have enabled the County, in partnership with the City of Port Townsend, to
make available $777,665 in community assistance funds available on top of $150,000 the
County made available to the community previously — a $927,000 total.
• While the County has incurred substantial unanticipated costs related to the pandemic,
general County CARES funding and a separate allocation of Public Health CARES funding
have covered the County's out of pocket costs and have also covered some County COVID
costs that were already budgeted, which helped improve the County's financial picture.
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• Real Estate Excise Tax revenues are setting records in 2020 due to exceptional activity in the
real estate market — many high value real estate transactions.
• Exceptional document recording activity has substantially increased revenue available for
the County's affordable housing and homelessness initiatives.
An update to last year's Opportunities and Challenges reflecting more of today's landscape is
included in this Message on page 6.
6-Year Budget Strategy
TABLE 1 on the next page shows our updated General Fund Projection Model, that projects
revenues and expenditures for the coming year and four years beyond, based on current programs
and levels of service. We use the Model to inform budgetary strategies of changes we may need to
make in the coming year, or budget adjustments we foresee needing to make in future years to
manage the budget responsibly.
The current version of the Model shows a much better financial outlook than the version we were
facing earlier in the pandemic. Barring further major negative economic changes, we foresee being
able to maintain existing services and staffing levels without further cuts in 2021. Yet unless
revenues in that year out -perform what we now project, we may still face the need to make
structural spending cuts within the General Fund in 2022 totaling $135,000. We will watch
revenues and expenditures closely over this next year.
On July 22, 2019, the County Commissioners adopted Resolution 041-19 and Resolution 040-19,
which established a General Fund Reserve goal equal to 15% of total expenditures, made up of 10%
for routine short-term cyclical cash flow needs, plus 5% for longer term revenue stabilization. In
doing so the Commissioners rescinded a separate, smaller Revenue Stabilization Reserve, rolling it
into the General Fund Reserve and increasing it. Under the previous reserve method the projected
2020 reserve would have been approximately $3.1 Million. Using the new reserve method the
projected 2020 reserve will be approximately $3.4 million, an increase of roughly $300,000. This
larger cushion will buy additional time and flexibility in how the County responds to the continuing
Copvid-19 pandemic or other major revenue downturn.
In developing the 2020-2021 budget and this mid -biennium review and modification, the County
worked extensively with a number of elected officials and department directors. These budget
discussions are very helpful in understanding trends and challenges various county offices are
facing and make for sound, collegial budget decisions.
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Base budget expenditures 2021 include a 3% increase for non -personnel line items, annual pay step
increases for eligible employees as well as increased benefit costs. Four adopted union agreements
cover 2021, and those labor costs are included in the budget. Three other settled union agreements
reopen in 2020 and once new agreements are adopted, any wage adjustments will be added to the
2021 budget at that time. The Recommended Budget includes a 1.50% general wage adjustment for
non -union staff in 2021. The Budget also includes a 3% increase in transfers in 2021 from the General
Fund to support public services in other funds such as Parks, Public Health, and Community
Development. These modest increases are to sustain existing public services, and are a partial offset
to ground lost to inflation.
The 2021 budgets adopted in December 2019 are being modified mid -biennium, , based on new
information, and as required. Attachment A (General Fund Summary) and Attachment B (Other
Funds Summary) reflect these modifications.
Across all funds and departments, a total of 278609 full time equivalent employees (FTEs) are
proposed for 2021, which is 2.18 FTEs less than 2020. Still, after 11 years of economic recovery
Jefferson County will have 18.75 fewer FTEs in 2021 than in 2008. That is a 6.3% less staff today than
in 2008, even though the population we serve has grown by over 10% in the intervening years. For a
detailed Staffing Schedule, see ATTACHMENT 3 to this memo.
Major County Challenges and Opportunities
• The County continues work on the Hadlock Sewer project which is in final design. Our principal
challenge is to find the funds needed for construction. We will continue to apply for grants and
to secure the support of our legislative delegation.
o A related priority is extending the Distressed Rural County .09% sales tax contribution
from the State for infrastructure that supports economic development, which would
provide us the ability to bond a significant portion of the construction cost for the
Sewer project once other funds are secured.
• As provided in House Bill 1590 the County is considering adopting an Affordable Housing sales
tax (of 1/101" of 1%) , which would provide about $600K/year for affordable housing and
supportive services.
• We will continue to incur additional pandemic response costs in Public Health and Emergency
Management, including providing Isolation and Quarantine facilities, all without identified
funding sources.
The County continues its technology modernization effort with several key system
deployments in 2021, to include the Munis financial suite, the Energov permitting system, and
the Sympro debt and investment management system. We will also continue to exploit the
productivity enhancing potential of two Laserfiche modules: Records Management and
Workflow, which can automate manual processes speeding processing and saving staff time.
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Ina similar vein, we continue our efforts on Regulatory Reform and Permit Streamlining. The
Energov system and code revisions will result in shorter processing times and simpler
application processes.
• The County has improved its collaboration with the City of Port Townsend, the Port of Port
Townsend, and the Jefferson County Public Utilities District though the creation of the
Intergovernmental Collaboration Group (ICG) and other groups, all designed to ensure that
goals and objectives reflect a collaborative approach to meeting our community's challenges
and solving problems.
• Our Sustainable Forestry Program is off the ground and improving forest health and generating
a revenue stream that we hope will provide sufficient funding to enable us to create a capital
project and property management position, which is a dire need for the County.
• Our County Road Fund continues to struggle with its structural revenue challenges due to
property tax growth not keeping up with construction inflation and substantially reduced
motor vehicle fuel tax revenues due to COVID travel restrictions and increased telecommuting,
which will result in a declining fund balance.
Structural Funding Gap: Jefferson County has three funds directly supported by property tax:
General Fund, Road Fund, and Conservation Futures Fund. About 37% 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.
State law limits revenue growth in property taxes to 1 percent annually (excluding new
construction) without a vote of the people. 1% per year simply does not keep pace with the
real cost of inflation, especially in the costs of materials and professional services for road
maintenance and road construction projects. So over time, our existing property tax base is
not able to pay for existing services. Department directors and elected officials have done
great work in looking for efficiencies and new revenue sources. But those only partially offset
the loss.
To maintain essential county services to residents, we continue to ask the State Legislature to
provide local government the tools to fund government services for our residents.
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Compliance Opinion & Basis for Budget Preparation
The 2020-2021 Budget complies with all statutory and constitutional requirements, and substantially
complies with adopted County ordinances and resolutions, including:
• Resolution No. 39-19, setting Objectives and Procedures for the 2020-2021 County Biennial
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 2019; and
• Resolution No. 41-19, which, following the rescinding of Resolution 38-10, which established a
Revenue Stabilization Reserve, increased the recommended General Fund reserve from 10% to
15%.
• Each fund is projected to meet the minimum recommended reserve, established by Resolution
41-19.
• Resolution 22-20 which imposed a freeze on new employment positions and filling vacant
positions, with certain exceptions.
• Resolution 27-20 which imposed a freeze on budget enhancements, with certain exceptions.
• Resolution 38-20 which established budget reduction targets to help offset Covid-19 pandemic
revenue losses.
Other Notes
• Revenue: This Recommended 2021 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
• The 2021 level of "diversion" of Road Fund property tax to the General Fund remains $720,000,
the same dollar figure as in years 2011 through 2019 and which is less than the amount of money
budgeted to be expended for traffic law enforcement by the Sheriff in 2020.
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• The County's debt position, already much improved in 2019, will improve further in 2021 with the
retirement of the debt assumed when the County purchased the Castle Hill properties where
several County offices are located. The chart below shows the County's current and projected
principal and interest payments through 2030. The debt reduction in 2022 will give the County
added flexibility and capacity to meet our capital needs moving into the future.
Jefferson County
51,400,000 Annual Principal & Interest Due
(rev -11/06/2013)
$1,200,000 -
51,000,000
$800,000
$600,000
$400,000
$200,000
All County Rand Principal& Interestdue �IeffCom only Paid by County REEF/een'I Fund
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Conclusion
The recommended modifications to the 2021 Budget recognize changed financial circumstances and
the impacts of the COVID-19 pandemic to maintain a fiscally responsible budget. Still, significant
uncertainties, challenges and opportunities lay ahead from the pandemic and its impacts to our
citizens and to our economy. In the coming year we will actively monitor expenditure needs and
revenues and adapt if and as necessary.
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.
This is also a time to acknowledge the steadfast contributions of County Commissioner David Sullivan,
representing District 2 and the entire County, who is retiring after 16 years of adopting budgets and
providing principled and sage policy guidance to the entire County organization, and providing
leadership on regional boards, as he has represented and served the people of this community that he
loves.
Erin Lundgren, who is Clerk of the Board and Human Resources Manager for the County is also retiring
at the end of this year, after more than 27 years of service to the County. Except for a brief sojourn
with the City of Port Townsend, Erin has served the County Commissioners and County
Administrator's Office uninterrupted since she first joined the County family in 1991. Her work has
touched and profoundly benefited every single employee in Jefferson County, and in a way that also
touched our hearts.
Both David and Erin have embodied the highest ideals of public service. They leave Jefferson County a
better and healthier public institution from their work and contributions, and we already miss them,
even before they have completed their service.
ATTACHMENTS:
• 1. 2020-2021 General Fund Summary
• 2. 2020-2021 Other Funds Summary
• 3. 2020-2021 Departmental Staffing Schedule
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ATTACHMENT 1 2021 GENERAL FUND SUMMARY Page1of2
updated 12-3-20
2021
2021
2021 2021
ADOPTED
REVISED
GENERAL FUND
Revenues
Revenues
+/- Notes on Budget
BARS
REVENUE TYPE
BUDGET
BUDGET
Changes
311
Property Tax
8,538,738
8,405,171
(133,567) Est.at 2.5% over actual 2020
311
Diverted Road Taxes
720,000
720,000
0
3174010
Timber Excise Tax
300,000
300,000
0
3174020
Timber Excise Tax (div)
39,599
39,599
0
31310
Sales Tax
3,453,021
3,723,931
270,910 sales Tax expected at 2020levels
31371
Sales Tax- Local Option Criminal Jus
452,670
435,396
(17,274)
31315
Sales Tax -Special Purpose
1,084,963
1,020,783
(64,180)
317
Leasehold Excise Tax
66,801
79,098
12,297
34142313233
Treas Collection Fees REET
87,175
75,305
(11,870)
359
Interest & Penalties
318,314
15,061,281
1,035,150
354,887
15,154,170
1,035,150
36,573
92,889
0
TOTAL TAXES
3321533602
Fed Entitlements-PILT (includes state
335
PUD Priv. Tax
398,151
409,940
11,789
336064 kl2
Marijuana Tax
54,124
50,520
(3,604)
3360610/51
Crim Just Hi Crime/DUI/Asst
451,364
460,000
8,636
3360694
Liquor Excise Tax
49,233
58,697
9,464
3360695
Liquor Profit
92,463
85,169
(7,294)
36250180/671
InterfundServ.-CostAlloc
349,707
251,262
(98,445)correctiontoorig.2021budget
36111
Investment Income
727,260
421,888
(305,372) interest rates low
34 4215-20/50
Treasurer's Invest Fees & other fees
35,830
24,617
(11,213)
360
Miscellaneous Revenue
27,784
16,865
(10,919)
3951010
Timber Sales D.N.R.
250,000
250,000
0
390
Other Non -Revenues / Extraordinary
0
0
0
397
Transfer in to Treas. from other funds
3,000
3,474,066 1
10,000
3,074,108
7,000
(399,958)
TOTAL OTHER
TREAS. REVENUE
TOTAL TREASURER'S REVENUE
18,535,347
18,228,278
(307,069)
Dept #
010
Assessor
8,300
8,300
0
020
Auditor
351,265
367,635
16,370
021
Elections
161,195
209,195
48,000 Election services Revenue
050
Clerk
141,663
123,865
(17,798)
059
County Administrator
3,700
3,700
0
060
Commissioners
8,000
8,000
0
067
Emergency Management
75,538
98,349
22,811 Federal EM PG Grant funds
068
Community Services
4,172
4,172
0
080
District Court
655,380
638,080
(17,300)
110
Juvenile Services
278,783
281,930
3,147
150
Prosecuting Attorney
236,251
236,251
0
151
Coroner
25,348
25,348
0
180
Sheriff
577,054
377,054
(200,000) Hoh Co ntract disco ntinued
240
Superior Court
59,547
59,547
0
270
Non Departmental
36,990
2,623,186
21,158,533
36,990
2,478,416
20,706,694
0
(144,770)
(451,839)
TOTAL DEPARTMENTAL REVENUES
TOTAL ALL REVENUES:
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Page 2 of 2
2021
ADOPTED
2021
REVISED
2021
2021
GENERAL FUND
Expenditure
Expenditure
+/-
Notes on Budget
Dept.
EXPENDITURES
BUDGET
BUDGET
Changes
010
ASSESSOR
972,944
981,494
8,550
020
AUDITOR
734,617
757,679
23,062
021
ELECTIONS
317,838
374,193
56,355
Increased Election Costs
050
CLERK
507,736
511,810
4,074
059
COUNTY ADMINISTRATOR
444,681
460,932
16,251
060
COMMISSIONERS
589,448
606,570
17,122
061
BOARD OF EQUALIZATION
27,563
28,469
906
062
CIVIL SERVICE COMMISSION
2,519
2,519
0
063
PLANNING COMMISSION
41,092
41,335
243
067
EMERGENCY MANAGEMENT
215,009
236,281
21,272
Federal EM PG Grant
068
COMMUNITY SERVICES
209,358
216,953
7,595
080
DISTRICT COURT
948,052
955,333
7,281
110
JUVENILE SERVICES
1,190,088
1,247,687
57,599
Increasein Proctor House Costs
150
PROSECUTING ATTORNEY
1,224,540
1,352,639
128,099
Added Deputy Prosecutor
151
CORONER
42,754
44,456
1,702
180
SHERIFF
6,590,203
6,661,540
71,337
Added onetime costs OT,Nurse
240
SUPERIOR COURT
374,140
380,290
6,150
250
TREASURER
489,535
14,922,117
3,966,182
527,192
15,387,372
4,322,352
37,657
465,255
356,170
Staffing changes added 2020
Insurance,JeffCom, Info.Serv.
SUBTOTAL DEPARTMENTS:
270
NON -DEPARTMENTAL
261
OPERATING TRANSFERS
261
Op Trans- 10- Substance Abuse
58,260
57,762
(498)
261
Op Trans- 50- Jeff County Extension
204,340
202,595
(1,745)
261
Op Trans- 350- County Cap. Improve.
0
0
0
261
Op Trans- 99- Parks & Recreation
536,160
531,579
(4,581)
261
Op Trans- 160-Health
735,228
667,056
(68,172)
Op Trans- 162 Public Health Nurse
62,424
62,424
261
Op Trans- 163-Animal Sery
0
261
Op Trans- 165-Water Quality
0
261
Op Trans- 200-Community Develop.
597,960
592,851
(5,109)
261
Op Trans-180 Road Fund
0
146,211
146,211
Transfer of P ILT funds to Roads
261
Op Trans-261-Risk Management
0
0
0
261
OTHER OPERATING TRANSFERS
64,760
21,08,5,007
74,228
22,044,430
9,468
959,423
Transfer to Lakes and Law Library
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