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HomeMy WebLinkAbout121420_ra01JEFFERSON COUNTY BOARD OF COUNTYCOMMISSIONERS REGULARAGENDA REQUEST TO: Board of County Commissioners FROM: Philip Morley, County Administrator Mark McCauley, Central Services or l / DATE: December 14, 2019 RE: Adoption of the Final 2020-2021 Jefferson County Mid -biennium Review and Modification STATEMENT OF ISSUE: Request Board of County Commissioners approval of the attached proposed Resolution adopting the Final 2020-2021 Jefferson County Mid -biennium Review and Modification, and a companion Resolution adopting a salary schedule. for non -union employees. On December 7, 2020, the Board held a Public Hearing and began deliberations on the Recommended 2020-2021 Jefferson County Mid -biennium Review and Modification. The Final Mid -biennium Review and Modification is identical to the recommended Mid -biennium Review and Modification as no changes were requested or needed. ANALYSIS: Enclosed for Board action to implement the 2020-2021 Jefferson County Mid -biennium Review and Modification are two resolutions: A Resolution to adopt the 2020-2021 Jefferson County Mid -biennium Review and Modification, including a Final 2020-2021 General Fund Summary, Final 2020-2021 Other Funds Summary, 2020-2021 Staffing Schedule and 2020-2021 Special Purpose Tax Summary. These are included for final deliberation and action. 2. A Resolution to adopt a 2021 wage matrix for non -union employees. A Budget Message for the Final 2020-2021 Jefferson County Mid -biennium Review and Modification is also included with this memo, and it will be posted with the Budget, after the 2020-2021 Jefferson County Mid -biennium Review and Modification is adopted. This year the Board of County Commissioners previously adopted several Resolutions that also relate to the 2020-2021 Mid -biennium Review and Modification, which are in addition to resolutions from prior years: • Resolutions 75-20 - Conservation Futures Fund Levy for 2021 Taxes • Resolution 73-20 - General Fund Levy for 2021 Taxes • Resolution 74-20 - Road Levy for 2021 Taxes • Resolution 76-20 - Diversion of Road Levy for Traffic Law Enforcement FISCAL IMPACT: As proposed, the Final 2020-2021 Mid -biennium Review and Modification is balanced using 2020-2021 revenues and fund balance. Wages and salary adjustments are consistent with adopted collective bargaining agreements and also with Resolution No. 39-19 establishing objectives and procedures for the 2020-2021 Biennial County Budget, including a 1.5% wage adjustment in 2021 for non -union employees. RECOMMENDATIONS: Approve the proposed Resolution adopting the 2020-2021 Mid -biennium Review and Modification for the General Fund and Other Funds, and the 2020-2021 Jefferson Road Construction Program, the 2020-2021 County Capital Improvement Program and the 2020-2021 Central Services Cost Allocation Plans. 2. Approve the proposed Resolution adopting a salary schedule for the FLSA and union exempt management and professional employees for 2021. RE Y: / Hip Morley, Cou Administrator Date COUNTY OF JEFFERSON State of Washington Adopting the 2020-2021 Mid -biennium Review and} Modification for the General Fund and Other Funds,} RESOLUTION NO. the 2021 Jefferson County Road Construction } Program, the 2021 County Capital Improvement } Program, and the Central Services 2021 Cost } Allocation Plans } WHEREAS, on March 11, 2019 the Board of County Commissioners, through Ordinance 03-0311-19, adopted biennial budgeting for Jefferson County: and WHEREAS, the biennial budget for Jefferson County consists of two annual budgets adopted together for the biennium, with appropriations expiring on December 31 of each budget year; and WHEREAS, Ordinance 03-0311-19 requires the County to complete a Mid - biennium Review and Modification: and WHEREAS, on July 22, 2019, the Board of County Commissioners adopted Resolution No. 39-19 setting Objectives and Procedures for the 2020-2021 Biennial County Budget; and WHEREAS, Jefferson County's Elected Officials and Department Directors, working with the County Administrator, have prepared revenue and expenditure plans for 2021 in conformance with Resolution No. 39-19; 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 16, 2020 the Board of County Commissioners conducted a public hearing on setting the 2021 Ad Valorem Tax Levies for Jefferson County levy in 2020 to be collected in 2021, and subsequently adopted Resolution No. 73-20 for the General Fund levy, Resolution No. 74-20 for the County Road levy, Resolution No. 76-20 for the Diversion of Road levy for traffic law enforcement and Resolution No. 75-20 for the Conservation Futures levy; and WHEREAS, on December 7, 2020, the Board of County Commissioners conducted a public hearing on the Recommended 2020-2021 Jefferson County Mid -biennium Review and Modification, 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 2020-21 Jefferson Mid -biennium Review and Modification" which conveys the same information as the "Message for the Recommended 2020-2021 Jefferson County Mid -biennium Review and Modification; and WHEREAS, the 2020-2021 Jefferson County Mid -biennium Review and Modification 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 2021 Jefferson County Road Construction Program and the County Capital Improvement Program for 2021 are hereby adopted as part of this budget document; and, BE IT FURTHER RESOLVED, that the 2020-2021 Final Mid -biennium Review and Modification Detail as posted by the Jefferson County Auditor on December 7, 2020 is hereby accepted; and, BE IT FURTHER RESOLVED, that the 2021 Central Services Facilities and Information Services Cost Allocation Plans as revised on November 5, 2020 and August 7, 2020, respectively, are hereby adopted as part of this budget document; and BE IT FURTHER RESOLVED, that the following attached budget and staffing schedules (Attachments I, II, III, and IV) are hereby adopted as the 2020-2021 Mid -biennium Review and Modification for Jefferson County, including the General Fund and all other County Funds; with an individual annual budget for 2021 being adopted at the DEPARTMENT LEVEL for the General Fund and at the FUND LEVEL for all other funds, with the adopted appropriated budget expiring on December 31, 2021. Furthermore, any revisions in 2021 that effect amounts appropriated and the number of authorized employee positions, salaries, wages, 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, 2020. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: Greg Brotherton, Chair David Sullivan, Member ATTEST: Kate Dean, Member Carolyn Gallaway, Deputy Clerk of the Board ATTACHMENT 1 2021 GENERAL FUND SUMMARY Page 1of 2 updated 12-3-20 2021 ADOPTED Revenues 2021 REV/SED Revenues 2021 GENERAL FUND BARS REVENUE TYPE BUDGET BUDGET 311 PropertyTax 8,538,738 8,405,171 (133,567) 311 Diverted Road Taxes 720,000 720,000 0 3V4010 Timber Excise Tax 300,000 300,000 0 3V4020 Timber Excise Tax(div) 39,599 39,599 0 31310 Sales Tax 3,453,021 3,723,931 270,910 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) 3V Leasehold Excise Tax 66,801 79,098 12,297 34142313233 Treas Collection Fees REET 87,175 75,305 (11,870) 359 Interest & Penalties 318,314 354,887 36,573 TOTALTAXES 15,061,281 1,035,150 15,154,170 1,035,150 92,889 0 3321533602 Fed Entitlements-PILT(includes state 335 PUDPriv.Tax 398,151 409,940 11,789 336064142 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 Interfund Serv.-CostAlloc 349,707 251,262 (98,445) 36111 Investment Income 727,260 421,888 (305,372) 3414215-2o/5o 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 10,000 7,000 TOTAL OTHER TREAS. REVENUE 3,474,066 1 3,074,108 (399,958) 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 48,000 050 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 22,811 068 CommunityServices 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) 240 Superior Court 59,547 59,547 0 270 Non Departmental 36,990 36,990 0 TOTAL DEPARTMENTAL REVENUES 2,623,186 2,478,416 (144,770) TOTAL ALL, REVENUES: 21,158,533 20,706,694 (451,839) page 2 of 2 t Fi y% GENERAL FUND Dept. EXPENDITURES f. 010 ASSESSOR 972,944 981,494 8,550 020 AUDITOR 734,617 757,679 23,062 021 ELECTIONS 317,838 374,193 56,355 050 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 21,272 068 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 57,599 150 PROSECUTING ATTORNEY 1,224,540 1,352,639 128,099 151 CORONER 42,754 44,456 1,702 180 SHERIFF 6,590,203 6,661,540 71,337 240 SUPERIOR COURT 374,140 380,290 6,150 250 ITREASURER 489,535 527,192 37,657 SUBTOTAL DEPARTMENTS: 14,922,117 15,387,372 465,255 270 NON -DEPARTMENTAL 3,966,182 4,322,352 356,170 261 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 0 146,211 146,211 261 Op Trans- 261-Risk Management 0 0 0 261 OTHER OPERATING TRANSFERS 64,760 74,228 9,468 TOTAL: 21,085,007 22,044,430 959,423 ATTACHMENT II 2021 OTHER FUNDS SUMMARY undated 12-3-20 REVISED m - Revenue Revenue I JADOPTED1 rfk, F OTHER FUNDS BUDGET BUDGET 105-AUDITOR'S O&M 77,900 77,900 79,548 65,403 (14,145) 106-COURTHOUSE FACILITATOR 4,000 2,720 (1,280) 5,490 5,660 170 107-BOATING SAFETY PROGRAM 50,000 44,500 (5,500) 50,000 44,500 (5,500) 108-COOPERATIVE EXT. PROGRAMS 401,431 424,898 23,467 381,575 431,251 49,676 109-NOXIOUS WEED CONTROL 203,717 203,517 (200) 192,243 198,151 5,908 113-4-H AFTER SCHOOL 114-ECONOMIC DEVELOPMENT 119-JEFFCOM BOND FUND 276,600 276,600 277,380 279,629 2,249 120-CRIME VICTIMS SERVICES 81,543 81,543 - 139,957 154,359 14,402 123-JEFF CO GRANT MANAGEMENT FUND 150,000 282.517 132,517 150,000 282,517 132,517 125-HOTEL-MOTEL 537,087 537,087 570,700 247,276 (323,424) 126-H&HS SITE ABATEMENT - 3,000 3,000 - 127-PUBLIC HEALTH 4,820,115 4,899,530 79,415 5,000,004 5,145,712 145,708 128-WATER QUALITY FUND 1,365,704 1,363,477 (2,227) 1,367,553 1,287,036 (80,517) 129-LAND ACQUISITIONS 100,000 185,000 85,000 - 85,000 85,000 130-MENTAL HEALTH 51,732 51,732 - 44,250 69,250 25,000 131-CHEMICAL DEPEND/MENTAL HEALTH 561,734 535,269 (26,465) 631,627 601,627 (30,000) 134-JC INMATE COMMISSARY 41,500 39,000 (2,500) 41,500 41,500 135-JEFFERSON COUNTY DRUG FUND 14,240 14,240 - 16,789 16,789 - 140-LAW LIBRARY 11,591 16,418 ' 4,827 11,591 16,418 4,827 141-TRIAL COURT IMPROVEMENT 23,690 23,690 - 17,240 17,240 - 143-COMMUNITY DEVELOPMENT 1,505,632 1,661,026 155,394 1,663,219 1,629,998 (33,221)` 147-FEDERAL FOREST TITLE III 21,000 21,000 - - - - 148-JEFF CO AFFORDABLE HOUSING 45,582 45,582 - 8,240 210,000 201,760 149-HOMELESS HOUSING 275,603 420,603 145,000 263.240 438,691 175,451 150-TREASURER'S O&M 55,750 54,750 (1,000) 52,838 46,745 (6,093)' 151 -RE ET TECHNOLOGY FUND 13,401 13,401 14,000 14,000 - 155-VETERANS RELIEF 66,050 66,050 76,202 76,916 714 160-WATER POLLUTION CNTRL LOAN FUND - - 7,000 7,000 - 174-PARKS AND RECREATION 698,883 627,152 (71,731) 719,457 695,679 (23,778) 175-COUNTY PARKS IMPROVEMENT FUND 208,500 161,500 (47,000) 236,085 199,198 (36,887) 178-POST HARVEST TIMBER MGMT RESV 8,375 8,375 8,375 8,375 - 180-COUNTY ROADS 8,985,491 8,793,830 (191,661) 9,515,894 9,633,159 117,265 183-FACILITIES MANAGEMENT 1,209,958 1,257,243 47,285 1,239,350 1,254,742 15,392 185-FLOOD/STORM WATER MANAGEMENT 2,624 2,624 - 2,624 2,624 - 186-BRINNON FLOOD CONTROL SUB -ZONE 7,348 7,348 7,348 7,348 - 187-QUILCENE FLOOD CONTROL SUB -ZONE - 21,500 21,500 199-JEFFERSON COUNTY FAIR 301-CONSTRUCTION & RENOVATION 415,233 415,233 610,261 609,957 (304) 302-COUNTY CAPITAL IMPROVEMENT 1,155,500 1,155,500 653,996 1,008,496 354,500 306-PUBLIC INFRASTRUCTURE 567,500 567,500 328,045 915,045 587,000 308-CONSERVATION FUTURES TAX 274,280 268,300 (5,980) 271,860 479,462 207,602 401-SOLID WASTE 3,670,759 3,670,759 4,003,406 4,158,436 155.030 402-SOLID WASTE POST CLOSURE 38,686 38,686 38,686 38,686 - 403-SOLID WASTE EQUIPMENT RESERVE 936.055 936,055 936,055 936,055 404-YARD WASTE EDUCATION FUND 10,915 10,915 10,915 10,915 _ 405-TRI-AREA SEWER FUND 1,064.500 1,445,692 381,192 1,123,627 1,358,999 235,372 501-EQUIPMENT RENTAL & REVOLVING 2,681,971 2,849,173 167,202 3,206,600 3,218,365 11,765 502-RISK MANAGEMENT RESERVE 150,000 150,000 - 150,000 150,000 - 505-EMPLOYEE BENEFIT RESERVE 275,000 275,000 - 213,200 213,200 - 506-INFORMATION SERVICES 1,954,417 1,985,996 31,579 1,964,354 2,163,868 199,514 TOTAL OTHER FUNDS BUDGETS 1 35,071,597 35,968,931 897,334 36,305,324 38.499,777 2,194,453 5 W J W v H Q Z LL Q H H Z n O U Z O cr W LL LL in W_ LL LL F � Z m W Z a = w rU' r � Q w 0) Ln V n n Ln n o Ln 0) .1 t0 Ln M O Ln 0 01 M V ri n Ln N o o o tD n n 0o r/ N ei O O O N O O ri Ln V N 01 Ln 00 rn c-1 .--I M O N a--1 O N M r-1 t0 M N N 0 0 cc 0 O ri 0 0 o N O O O O O T--i ri 0 0 0 0 0 00000 0 N N L U 'p y (m Ln W n O fV O tD tD Ln o 00 � W w M OO rn 0 0 Ln 0 01 N O m m M n w m rV O W M 01 M-T (1 O) N ri M n N 01 N a) Ln OO 01 rl� 't tO ri N ri O N rn Ln Ln Ln a1 It 01 M ri M N M -t 0 tO O Ln N 0 00 O N O 01 00 N Ln m V O N a0 n ri 0i N Ln M O O O N r-i O r-I 00 OO V O O Ln O Ln n O O O O Oi ao > N ri Cf N cn r-I V r-1 i!1 n �7 m rI ri N C a) c-{ 01 O N V M n 0 0) W Ln O M Ln n m Ln ri O a-i 00 Ln Ln 01 n V l0 N t0 O 00 00 00 rn 0) ri O O O N O M m m n LD m 00 O O O O W M M tD f n O N N Zt N O V O O M ri N N l0 Ln O O O qzt n V l0 t0 rl rl ri C1 'y0 at 0o N i0 rn -* O N o0 n O 01 N ct O O O O m ri ri rl 00 0 t0 O O w O Ln n O O O O 0) O LD 00 N Ln 7 N r-I V N rY) .1 qt Ln n O m Q1 O N M n O M W Ln O M Ln n a-i O W W rn 0) ri O O O N O o0 m m n N 0 00 0 0 0 V t0 rn rn tD ri (Ti N C1 y 0 M Ln -! 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(` LLI a) >>0 ma C � � � � c�i av (D °' a aci •0 O a) E O m � 2 - .o 'c +�. W m a) m �( -p 7 tf -(-' N M y U L a C7 U o V f o U L c f2 •p U) O a) O -0 m -p m 06 3 H C (6 (n m 0 Cc (D E C C_ C T (D C6 _ C N O ��.. N L �( U E a) m m am >fUNm m0) Cc U o 0� a2 N N�N OS0 C a)N.6 UpmZ C>=�L E N '.C. .o O N O E �w E N O 0 0 aH O w cl, � �U.m UUm c�.c a o °' a acoi U (p) C7i2 E o2 N a m c a m Q •°) c °) E a m .o E a) L m E c E 3 rn E L.f4 a) a Q E aD aci n a> y a) p c 21' Q c a) U `o c m m rnY m rna6 c. F a� N O -00 N N O C H (6 0 02 70 0` � 6 C (na U O HotSd(D0 m a >aw En0 m 7 O CL T L U •U .0 U a) U = tO� U_ U_ O �6a)" m> (n Of a L) m Cc fn Vi z�� a� En m m m m UEnU�,a m Q � () a0oc p 7 Z Z a) a) co(n W LL to c o C c C ' O c +° U� Co N N tZH m Z �.°)Ei[i D mUw w� c o ?- UU cc >m� (L ��(ici E0EEEU) c(nN� W o�� m �` (i(i m m 0 0 (a 0) wEnU` X� W (n a- O O o o� m U0c)00 m � 0 U r gx co JEFFERSON COUNTY ADMINISTRATOR 1820 Jefferson Street • P.O. Box 1220 • Port Townsend, WA 98368 www.co.jefferson.wa.us 9Sbr No�� TO: County Commissioners FROM: Philip Morley, County Administrator DATE: December 14, 2020 SUBJECT: Message for the Final 2020-2021 Jefferson County Biennial Budget Mid -biennium Review and Modification I am pleased to transmit to the Board of County Commissioners the Final 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 Final 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 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. 1 of 15 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. 2of15 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. 3of15 • 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. 4 of 15 m as by a to M N y .� w M 0)xiS 0) r �p p 7 N N to to � N w tVp' NO ames N t'9 N O ti R N � .. co M �.. d. O COO m. O O 0 n N aG N V O O 40 O 40 _O -4 to Of Nf N '� 3 OD co m � a' COO N C. m a N N �' a M N O N o a N - cli Cl) y+r W `I- h toGo: Go m a Q .. m tb co OD rn W N O r n P! N N -. N v. o o o c r N N d - N 6 (2 V' CO .. O EQ.. � a- e- s+ Go r r r O r O) v) N M m t0 ao cq CO O 40 C 00 en N m O w to ago rro co LO e"t 7 0 M M_ V M M a tf e- N .Q m 40 N tV N NN 40 v Cq N o 0 o � c Cl) N (7 Cl) O) 01 R m 0 i0 4SD7 r co N AD C14pPtp t0 <O Ma, V CO (q M. R � p ;'5 b O too W) co Cl)t0 t0 r -7 A r N LO N N Cl)O Cl)R .0 CD N N t0 C.; tV 00 lQ CIA W) C) co t0 N N C. 06 a) OT C) I N Im M P O M to Q..m t0 N ot co Y O O O.O e1' N O (O w CD O r- t0 00 w r' V O O O N 40 - co O O N M O O N- .0 1ppp 0 m O c R O c r Ol to O 01 Cl!Cl!O r q r n r Of p N 1 to m co r O W N CD CD (O W (0 CD W) aa'. 00 co It m '8 N O Cl) Lo CD CD O O O 00 V O LO N W N t0 t` Qp. N 3 t0 t0 t0 LO N M Cl O) ClV M OD + V 1- t0.. O a m t0 oN N N N t0 M t+j ep O al'` CO : O t0 O r M. ♦.. M o N 46: oo 0) D6 b W p Cm A to r N O) O> to m p. Im Go to V' Q O (O P- to 40 co f� o r o to r to et C N tC) CM O? O v - f Cl)V N e- N `p to p- p jp O t�A m O O O c GW r w W N 4i.. v CO M: to A N Q n 1ND_ v Fi W co � YKi' to co In v O N N m _ (O M R9 m N 'O N 'NU -0 N CON '0 Nw t�J w m c dN R NWcm C N.�wc) 5 m aVUJ C E ccC cc c -0Oo U o 0) N iiyo H0— cocN o aa , (p c c e0 (D m c m 3 W v �o °� `° E a� O CO (° o Z 7 0 = Q O U. aZLLCc- moccc $- ,ogLL wo:3 Z c w 2 CD � o. O o o c C to o a) 1L LL .c a� m Oc �. w E (D a) c t6 w c U E E !- — .t o d m o c <IV aJIm c c c= n O c S} m W n m W o O O Q U F E o LD W F w N o u .n V1 Y E E 8 f6 � 7 LO O T*; 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 Final 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/loth 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. 6of15 • In a 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. 7of15 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 Final 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. 8of15 • 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 $1.4ao,000 Annual Principal & Interest Due _ (rev- 11/06/2019) $1,200,000 51,000,000 $800,000 ..------. __.-.-._.--..- 3 $600,000 $400,000 _ $200,000 p ti1 ti� All County Bond Principal & interest due -IeffCom only a Paid by Cowry REET(Gen'I Fund 9of15 Conclusion The 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 0 3. 2020-2021 Departmental Staffing Schedule 10 of 15 ATTACHMENT 1 2021 GENERAL FUND SUMMARY Pagel of2 updated 12-3-20 1 2021 1 2021 1 2021 1 2021 ADOPTED Revenues REVISED Revenues +/- Notes on Budget GENERAL FUND BARS REVENUE TYPE BUDGET BUDGET Changes 311 Property Tax 8,538,738 8,405,171 (133,567)'Est. at2.5%over actual2020 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 TOTALTAXES 3321533602 Fed Entitlements-PILT(includes state 335 PUD Priv. Tax 398,151 409,940 11,789 336064142 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 Interfund Serv.-CostAlloc 349,707 251,262 (98,445) correction too rig. 2021 budget 36111 Investment Income 727,260 421,888 (305,372) interest rates low 34 421S20/50 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 10,000 1 3,074,108 7,000 (399,958) TOTAL OTHER TREAS. REVENUE TOTAL TREASURER'S REVENUE Dept # 010 Assessor 020 Auditor 021 Elections 050 Clerk 059 County Administrator 060 Commissioners 067 Emergency Management 068 Community Services 080 District Court 110 Juvenile Services 150 Prosecuting Attorney 151 Coroner 180 Sheriff 240 Superior Court 270 Non Departmental TOTAL DEPARTMENTAL REVENUES 18,535,347 18,228,278 (307,069) 8,300 8,300 0 351,265 367,635 16,370 161,195 209,195 48,000 Election services Revenue 141,663 123,865 (17,798) 3,700 3,700 0 8,000 8,000 0 75,538 98,349 22,811 Federal EM PG Grant funds 4,172 _ 4,172 0 655,380 _ 638,080 (17,300) 278,783 281,930 3,147 236,251 236,251 0 25,348 25,348 0 577,054 377,054 (200,000) Hoh Contract discontinued 59,547 59,547 0 36,990 36,990 , 0 2,623,186 2,478,416 (144,770) 21,158,533 20,706,694 (451,839) 11 of 15 Page2of2 f +►+ x f GENERAL FUND 11es Dept EXPENDITURES Ctr~anges 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 PLAN N ING 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 E)dension 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 01 261 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 1 21,085,007'' 74,228 22,044,430 9,468 959,423 Transfer to Lakes and Law Library TOTAL: 12 of 15 a C 'VAI Z LL w LU O T N Q N N y _ f. N 0) N C w 7 N N c 04 C .. C X O N 2 O7 N. 0) N : C y (0 7 0 (0 N .O N « N C C7 m f0 g, d y O Q m CT V70 O c C7 W T U (0 _ y E O U Q' (y -0U a C f0 0«O.. U X H. (0 (n Q y. 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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 2021 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. 73-19 which provides a uniform system for equitable compensation; and WHEREAS, after review by the County Administrator and the Board of Commissioners it has been determined that an increase of 1.5% is needed on the salary schedule adopted with Resolution 73-19 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 22, 2019, the County Commissioners adopted Resolution No. 39-19 in the matter of establishing objectives and procedures for the 2020-2021 biennial County Budget, including a goal to establish a 1.5% general wage adjustment in 2021 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. 2021. BE IT FURTHER RESOLVED, that the adjustments will be effective January 1, 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 SEAL: ATTEST: Carolyn Gallaway Deputy Clerk of the Board day of JEFFERSON COUNTY BOARD OF COMMISSIONERS Greg Brotherton, Chair David Sullivan, Member Kate Dean, Member 2020. 2021 FLSA UNION EXEMPT POSITIONS ;` IaSrITlUltt iIE:'„ rA,'; ,, . GF�►DE County Administrator (contract position) Flat Rate Community Health Improvement Plan Executive Director Flat Rate Community Health Improvement Plan Project Coordinator Flat Rate Central Services Director MGR23 Public Works Director/County Engineer MGR23 Chief Civil or Criminal Deputy Prosecuting Attorney MGR23 Deputy Prosecuting Attorney III MGR22 Public Health Director MGR22 Community Development Director MGR22 Human Resources Manager MGR21 Undersheriff MGR21 Jail Superintendent MGR21 Engineering Services Manager/Assistant PW Director MGR21 Deputy Director of Public Health MGR21 Juvenile Services Director MGR20 Sheriff Chief Criminal Deputy MGR20 Public Works Road Operations Manager MGR20 Public Works Utility Manager MGR20 Planning Manager MGR20 Environmental Health & Water Quality Director MGR20 Community Health Director MGR20 Deputy Prosecuting Attorney II MGR19 District Court Administrator MGR19 Building Permit & Administrative Services Manager MGR19 Road Maintenance Superintendent MGR19 Solid Waste Manager MGR19 Water Quality Manager MGR19 Emergency Management Director MGR18 Fleet Services Manager MGR18 Public Health Supervisor MGR18 Planning Supervisor MGR18 Environmental Health Manager MGR18 Accountant - Auditor MGR18 Deputy Prosecuting Attorney I MGR18 Sheriff Chief Civil Deputy MGR18 Financial Manager MGR18 Parks & Recreation Manager MGR17 Payroll Services Manager MGR17 Clerk of the Board MGR17 Chief Deputy/Office Supervisor - Assessor MGR17 Chief Deputy/Office Supervisor - Auditor MGR17 Chief Deputy/Office Supervisor - Clerk MGR17 Chief Deputy/Office Supervisor - Treasurer MGR17 Office Manager/Confidential Secretary - Sheriff MGR17 Superior Court Administrator MGR16 Public Records Administrator MGR16 Deputy Clerk of the Board DCOB Executive Assistant EA Executive Secretary 11 ESII Executive Secretary I ESI Ln L r�.q -. 10 M N 00 M NM , 00 M : N LD � N e- S 00 O C O . 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