HomeMy WebLinkAboutBudget Message
J EFFERSON C OUNTY A DMINISTRATOR
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
nd
Budget Mid-biennium Review and Modification on Monday, December 7 at 11:30 a.m. in the
Commissioners’ Chambers. The Commissioners are tentatively scheduled to take final action on
th
December 14.
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 Revised
2021 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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updated 12-3-20
20202020202120212022202320242025
2022202320242025
GENERAL FUND 2019originalprojectedoriginalprojectedprojectedprojectedprojectedprojected
ProjProjProjProj
ActualBudgetBudgetBudgetBudgetBudgetBudgetBudgetBudget
IncrIncrIncrIncr
Beginning Fund Balance4,768,1355,548,7316,626,0485,366,5496,758,7166,061,6805,494,8914,810,0934,064,781
Revenues19,828,84720,595,56420,603,94421,158,53320,706,69421,385,87421,956,87622,606,80023,233,008
3.3%2.7%3.0%2.8%
Additional Sales Tax Projected
New Revenues
CARES/FEMA funds 2,536,600
One time funds Received2,482,096557,000288,697
One time funds Received200,000
Other One time revenues304,720304,720
TOTAL REVENUES22,310,94320,900,28424,202,26421,158,53320,995,39121,385,87421,956,87622,606,80023,233,008
Expenditures Base Budget(19,884,981)(21,070,984)(20,900,562)(21,085,087)(21,557,444)(22,478,676)(23,044,962)(23,768,053)(24,515,507)
3.2%3.2%3.2%3.2%
To Capital Improvement Fund(1,000,000)
One time costs(568,049)(386,996)(386,996)(288,697)
Other one time costs (348,928)
Unbudgeted COVID costs(1,886,131)
Budget Cuts150,000135,000
Additions to base budget(125,700)(232,665)
Other additions to base
TOTAL EXPENDITURES:(20,453,030)(21,457,980)(24,498,317)(21,085,087)(22,078,806)(22,343,676)(23,044,962)(23,768,053)(24,515,507)
Year-End Adjustments
Interfund Loan Reimb.
TABLE 1: 2021 BUDGET PROJECTION & SIX-YEAR BUDGET OUTLOOK
Estimated carryover at 1.75%375,515428,721368,989386,379391,014403,287415,941429,021
Ending Fund Balance6,626,0485,366,5506,758,7165,808,9846,061,6805,494,8914,810,0934,064,7813,211,304
Recomd. Reserves - 15% of Expend. 20193,067,9553,218,6973,674,7483,162,7633,311,8213,351,5513,456,7443,565,2083,677,326
Reserved for one-time following year
Unreserved Fund Balance3,558,0942,147,8533,083,9682,646,2212,749,8592,143,3401,353,349499,573(466,023)
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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 278.09 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
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tax (of 1/10 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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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.
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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.
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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
Page 1 of 2
2021202120212021
updated 12-3-20
ADOPTEDREVISED
GENERAL FUND+/-
RevenuesRevenuesNotes on Budget
BARS REVENUE TYPE
BUDGETBUDGETChanges
Property Tax8,538,7388,405,171(133,567)
311Est. at 2.5% over actual 2020
Diverted Road Taxes720,000720,0000
311
Timber Excise Tax300,000300,0000
3174010
Timber Excise Tax (div)39,59939,5990
3174020
Sales Tax3,453,0213,723,931270,910
31310Sales Tax expected at 2020 levels
Sales Tax - Local Option Criminal Justice452,670435,396(17,274)
31371"
Sales Tax - Special Purpose1,084,9631,020,783(64,180)
31315"
Leasehold Excise Tax66,80179,09812,297
317
Treas Collection Fees REET87,17575,305(11,870)
34142 313233
Interest & Penalties318,314354,88736,573
359
TOTAL TAXES15,061,28115,154,17092,889
Fed Entitlements-PILT (includes state) 1,035,1501,035,1500
33215 33602
PUD Priv. Tax398,151409,94011,789
335
Marijuana Tax54,12450,520(3,604)
336064142
Crim Just Hi Crime/DUI/Asst451,364460,0008,636
3360610/51
Liquor Excise Tax49,23358,6979,464
3360694
Liquor Profit92,46385,169(7,294)
3360695
Interfund Serv.-Cost Alloc349,707251,262(98,445)
correction to orig. 2021 budget
36250180/671
Investment Income727,260421,888(305,372)
36111interest rates low
Treasurer's Invest Fees & other fees35,83024,617(11,213)
3414215-20/50
360Miscellaneous Revenue27,78416,865(10,919)
Timber Sales D.N.R.250,000250,0000
3951010
390Other Non-Revenues / Extraordinary000
397Transfer in to Treas. from other funds3,00010,0007,000
TOTAL OTHER TREAS. REVENUE3,474,0663,074,108(399,958)
TOTAL TREASURER'S REVENUE18,535,34718,228,278(307,069)
Dept #
010Assessor8,3008,3000
020Auditor351,265367,63516,370
021Elections161,195209,19548,000
Election Services Revenue
050Clerk141,663123,865(17,798)
059County Administrator 3,7003,7000
060Commissioners8,0008,0000
067Emergency Management75,53898,34922,811
Federal EMPG Grant funds
068Community Services4,1724,1720
080District Court655,380638,080(17,300)
110Juvenile Services278,783281,9303,147
150Prosecuting Attorney236,251236,2510
151Coroner25,34825,3480
180Sheriff577,054377,054(200,000)
Hoh Contract discontinued
240Superior Court59,54759,5470
270Non Departmental36,99036,9900
TOTAL DEPARTMENTAL REVENUES2,623,1862,478,416(144,770)
TOTAL ALL REVENUES:21,158,53320,706,694(451,839)
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Page 2 of 2
2021202120212021
ADOPTEDREVISED
GENERAL FUND+/-
ExpenditureExpenditureNotes on Budget
Dept.EXPENDITURES
BUDGETBUDGETChanges
010ASSESSOR972,944981,4948,550
020AUDITOR734,617757,67923,062
021ELECTIONS317,838374,19356,355
Increased Election Costs
050CLERK507,736511,8104,074
059COUNTY ADMINISTRATOR444,681460,93216,251
060COMMISSIONERS589,448606,57017,122
061BOARD OF EQUALIZATION27,56328,469906
062CIVIL SERVICE COMMISSION2,5192,5190
063PLANNING COMMISSION41,09241,335243
067EMERGENCY MANAGEMENT215,009236,28121,272
Federal EMPG Grant
068COMMUNITY SERVICES209,358216,9537,595
080DISTRICT COURT948,052955,3337,281
110JUVENILE SERVICES1,190,0881,247,68757,599
Increase in Proctor House Costs
150PROSECUTING ATTORNEY1,224,5401,352,639128,099
Added Deputy Prosecutor
151CORONER42,75444,4561,702
180SHERIFF6,590,2036,661,54071,337
Added one time costs OT, Nurse
240SUPERIOR COURT374,140380,2906,150
250TREASURER489,535527,19237,657
Staffing changes added 2020
SUBTOTAL DEPARTMENTS:14,922,11715,387,372465,255
270NON-DEPARTMENTAL3,966,1824,322,352356,170
Insurance, JeffCom, Info. Serv.
261OPERATING TRANSFERS
261Op Trans- 10- Substance Abuse58,26057,762(498)
261Op Trans- 50- Jeff County Extension204,340202,595(1,745)
261Op Trans- 350- County Cap. Improve.000
261Op Trans- 99- Parks & Recreation536,160531,579(4,581)
261Op Trans- 160-Health735,228667,056(68,172)
Op Trans- 162 Public Health Nurse62,42462,424
261Op Trans- 163-Animal Serv0
261Op Trans- 165-Water Quality0
261Op Trans- 200-Community Develop.597,960592,851(5,109)
261Op Trans-180 Road Fund0146,211146,211
Transfer of PILT funds to Roads
261Op Trans- 261-Risk Management000
261OTHER OPERATING TRANSFERS64,76074,2289,468
Transfer to Lakes and Law Library
TOTAL:21,085,00722,044,430959,423
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ATTACHMENT 2 2021 OTHER FUNDS SUMMARY
updated 12-3-20
Page 1 of 2
2021202120212021202120212021
ADOPTEDREVISEDADOPTEDREVISED
RevenueRevenue+/-ExpendExpend+/-Notes on Budget
OTHER FUNDSBUDGETBUDGETBUDGETBUDGETChanges
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 49,676EPA Community Engagement Grant
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
150,000 282,517 132,517 150,000 282,517 132,517Increase in CDBG Grant
125-HOTEL-MOTEL
537,087 537,087 - 570,700 247,276 (323,424)Reduction in Hotel-Motel taxes
126-H&HS SITE ABATEMENT
- 3,000 3,000 -
127-PUBLIC HEALTH
4,820,115 4,899,530 79,415 5,000,004 5,145,712 145,708RCOR Grant
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 85,000expected land acquisitions 2021
130-MENTAL HEALTH
51,732 51,732 - 44,250 69,250 25,000transfer to Public Health
131-CHEMICAL DEPEND/MENTAL HEALTH
561,734 535,269 (26,465) 631,627 601,627 (30,000)Sales tax reduction projected
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)Increase in Grant Revenue and Zoning Fees
147-FEDERAL FOREST TITLE III
21,000 21,000 - - - -
148-JEFF CO AFFORDABLE HOUSING
45,582 45,582 - 8,240 210,000 201,760Affordable housing grants
149-HOMELESS HOUSING
275,603 420,603 145,000 263,240 438,691 175,451Shelter Program Grant
150-TREASURER'S O&M
55,750 54,750 (1,000) 52,838 46,745 (6,093)
151-REET 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)Reduction in Recreation Fees
175-COUNTY PARKS IMPROVEMENT FUND
208,500 161,500 (47,000) 236,085 199,198 (36,887)Reduction in Capital Improvements
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 9,633,159 117,265Adj to State & Federal Grant revenues
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 -
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updated 12-3-20
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2021202120212021202120212021
ADOPTEDREVISEDADOPTEDREVISED
RevenueRevenue+/-ExpendExpend+/-Notes on Budget
OTHER FUNDSBUDGETBUDGETBUDGETBUDGETChanges
186-BRINNON FLOOD CONTROL SUB-ZONE
7,348 7,348 - 7,348 7,348 -
187-QUILCENE FLOOD CONTROL SUB-ZONE
- - 21,500 21,500Property Acquisition
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 1,008,496 354,500Transfer to Tri-Area and Parks Improvement
306-PUBLIC INFRASTRUCTURE
567,500 567,500 - 328,045 915,045 587,000Public Infrastructure fund grants approved
308-CONSERVATION FUTURES TAX
274,280 268,300 (5,980) 271,860 479,462 207,602Revised Cons. Futures projects
401-SOLID WASTE
3,670,759 3,670,759 - 4,003,406 4,158,436 155,030Professional Services-Recycling
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 1,358,999 235,372Trans In from Capital, addtl professional serv.
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 2,163,868 199,514Increase in capital purchases
TOTAL OTHER FUNDS BUDGETS
35,071,597 35,968,931 897,334 36,305,324 38,499,777 2,194,453
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