HomeMy WebLinkAbout2021 Final Budget Adoption Resolutionf\vc1-
iRjCOUNTY OF JEFFERSON
State of Washington
Adopting the 2020-2021 Mid-biennium Review and}
Modification for the General Fund and Other Funds,} RESOLUTION NO. 84 20
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 oftwo 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
1
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
of Washington;Code n ton;g
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 /7 day of December, 2020.
Kryr: ° • . ', JEFFER1I N COUNTY
B Oi i IF COMMISSIONERS
SEAL
reg Brotherton, Chair
1.v •
David Sullivan, Member
ATTEST:
Ir 7Y. ti.= Kate Dean, Member
Carol rY Gallaway,Y,
Deputy Clerk of the Board
2
ATTACHMENT I 2021 GENERAL FUND SUMMARY
Page 1of 2
updated 12-3-20 2021 2021 2021
ADOPTED REVISED
GENERAL FUND Revenues Revenues +/-
BARS REVENUE TYPE BUDGET BUDGET
311 Property Tax 8,538,738 8,405,171 (133,567)
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
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 318,314 354,887 36,573
TOTAL TAXES 15,061,281 15,154,170 92,889
3321533602 Fed Entitlements-PILT(includes state' 1,035,150 1,035,150 0
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)
36111 Investment Income 727,260 421,888 (305,372)
3414215-20/50 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 10,000 7,000
TOTAL OTHER TREAS.REVENUE 3,474,066 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 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)
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)
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page 2 of 2
GENERAL FUND
Dept.EXPENDITURES 4. -0. x' 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 TREASURER 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
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ATTACHMENT II 2021 OTHER FUNDS SUMMARY
updated 12-3-20
r 2021 - 2021 '"' 2021 r 2021 2021 2021
ADOPTED REVISED r
Revenue Revenue +/- '.%f,a y 'r
OTHER FUNDS BUDGET BUDGET s
105-AUDITORS 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
II 135-JEFFERSON COUNTY DRUG FUND 14,24o 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
11 148-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-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)
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
1 506-INFORMATION SERVICES 1,954,417 1,985,996 31,579 1,964,354 2,163,868 199,514
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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JEFFERSONCOUNTYADMINISTRATOR
1820JeffersonStreet P.O. Box1220 PortTownsend, WA 98368
www.co.jefferson.wa.us
TO: County Commissioners
FROM: Philip Morley, County Administrator
DATE: December 7, 2020
SUBJECT: Message fortheRecommended 2020-2021Jefferson County Biennial Budget Mid-
biennium Review andModification
Iampleased totransmit totheBoard ofCounty Commissioners theRecommended 2020-2021
Jefferson County Biennial Budget Mid-biennium Review andModification. ThisisJefferson
County’sfirstBiennial Budget Mid-biennium Review and Modification. TheBoardapproved
Ordinance 03-0311-19onMarch 11, 2019, adopting biennial budgeting tofreeupcapacity in
elected offices andcountydepartments byeliminating onefullbudget formulation cycle and
replacing itwithamuch simpler mid-biennium review andmodification.
TheCounty Commissioners willhold apublic hearing ontheRecommended 2020-2021 Biennial
ndBudgetMid-biennium Review andModification onMonday, December 7 at11:30a.m. inthe
Commissioners’ Chambers. TheCommissioners aretentatively scheduled totake finalactionon
thDecember14.
Elected officials anddepartment directors developed the2020-2021 biennial budget usingthebest
information available inthesummer andfallof2019. Asadditional information regarding 2021
became available inthesummer andfallof2020elected officials and department directors were
invited toreview their2021revenues andexpenditures, andsuggest modifications basedon
today’sinformation.
With proposed modifications, theCounty’sbudgetforcalendar year2021 now stands at $60
Million in2021, across 59separate funds, compared totheoriginal $57Million budgetfor2021. As
modified, thesecond yearofthebiennial budget remains balanced andpreserves current programs
andservices, given theprecarious Covid-19pandemic economic conditions. The originally adopted
andrevised expenditure budgets are, asfollows:
Expenditure Budgets
Original Revised
2021 2021
General Fund $21,085,007 $22,044,430
OtherFunds (59) $36,305,324 $38,499,777
AllFunds $57,390,331 $60,544,207
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Thismemorandum offershighlights abouttheMid-biennium Review andModification for2021,
anddescribes anumber oftheCounty’sstrategic opportunities andchallenges intheyearsahead.
Thishasbeenanextraordinary year, calling upon Jefferson County Public Health and our
Department ofEmergency Management tocoordinate ourentire community’sresponse tothe
COVID-19pandemic, and callingon everyCounty department andeveryemployee tochange and
adapt theway weconduct business, toprovide safety tothe public, andtoensure important
County services tothepublic could continue uninterrupted, despite the disease. Weowethanks to
everyCounty publicofficial andeach andeveryCounty employee forstepping uptosuccessfully
serveour citizens inthis difficult time. Our citizens deserve recognition fortaking thepandemic
seriously andadopting themasking anddistancing tokeeptransmission rateslowcompared to
most other Washington communities, andfortheirunderstanding inhowCOVID haschanged the
ways wedeliver services tothem.
Details regarding theoriginally adopted 2021budgetandtherevised 2021 budget areattached as
Attachments 1and2tothismessage.
Theshifttobiennial budgeting withamid-biennium reviewthusfarhasbeenverysmooth withall
county budgeting officials, directors andindependent elected officials working together tocrafta
responsible budget that reflectscurrent challenging conditions, andwhich serves asastrongpolicy
document oftheBoard ofCounty Commissioners’ funding and programmatic priorities during
thesedifficult andchallenging times.
Aswemove into2021, weareconfident abouttheCounty’sfinancial direction with whatweknow
today. However, wearemindful thattheCovid-19pandemic hasnotyetrunitscourse and may
threaten thecommunity innewwaysthatmay further drive County spending needs forresponse,
whilepotentially further reducing thecounty’srevenues.
Overview
2020, thefirstyearofthe2020-2021 Biennium, proved tobechallenging astheCovid-19pandemic
andrelated restrictions adversely affected ourcommunity and local economy, aswellasanumber
ofimportant County revenue streams. Atthe sametimetheCounty wascalled upon tospend
significant sums onourPublic Health response forthecommunity, aswellasCounty supplies,
materials, technology andother items asweworkedtolimit transmission ofthe virusinCounty
facilities amongCounty employees andcitizens visiting ourfacilities.
Inresponse totheeconomic pressures caused bythepandemic theBoard ofCounty
Commissioners tookthreeimportant actions. First, theyadopted Resolution 22-20whichimposed
afreeze onhiring except incertainexceptions. Second, they adopted Resolution 27-20which
imposed afreezeonbudget enhancements for2020 and2021except incertain rarecircumstances.
Lastly, theyadopted Resolution 38-20whichestablished expenditure reduction targetsforthe
General Fundsandselected otherfunds. Collectively, theseactions helped limittheadverse
financial effects ofthepandemic.
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Akeyfactor inmaintaining thefiscalhealth oftheCounty’sGeneral Fund aswe responded tothe
pandemic hasbeen therelative strength ofsalestaxrevenue. Salestaxrevenue, unlikeproperty
taxes – theCounty’sothersignificant revenue source - ishighlyvolatile andcan bereduced
substantially during recessions asweexperienced in2008through 2011. Salestaxrevenue in2020
hasbeen surprisingly stable, whichweattribute tosignificant increases inonlinepurchases
delivered toaddresses within theCounty and salestaxcollected here. Astrong construction
market alsobolstered salestaxfrompurchases ofbuilding materials.
Ourexperience withcertain other revenue streams hasnot been aspositive.
Investment interest earned bytheGeneral Funddeclined substantially due tothedramatic
interest rate reductions madebytheFederal Reserve.
Hotel-Hotelrevenues suffered asignificant dropoverthesummer months which required
2020tourism promotion grants tobereduced accordingly. This revenue stream recently
rebounded somewhat, butthefallCovid-19surge andcontinuing precautions untila
substantial portion ofthepublic hasbeen vaccinated maycontinue toreduce tourism and
Hotel-Motelrevenues in2021.
Motor Vehicle FuelTax (MVFT) revenue hasbeensubstantially reduced because ofCovid-19
travel restrictions and bythebroad shift towards morepeople working remotely from
home instead ofcommuting. Thereduction infueltaxrevenue worsens thefinancial
picture intheCounty RoadFund, which already washard-pressed tosustain thegrowing
costofroutine chipsealing androadmaintenance, much lessfundroadconstruction
projects, suchasculvert andbridge replacements.
Ontheopposite endofthe revenue spectrum whererevenues areexceeding expectations arewith
our Community Development Department andwithrecording feeandReal Estate Excise Tax (REET)
revenues. Sinceconstruction limitations were lifted the County hasseenasurge inbuilding
activities withpositive revenue impacts. Inaddition, revenues related tonewmortgages and
refinanced mortgages havecaused recording feeandREETrevenues tosurgewellpast
expectations.
TheCovid-19pandemic hascreated anumber ofunusual financial circumstances, notallofwhich
areunpleasant.
CARES Actfunds have enabled the County, inpartnership withtheCityofPortTownsend, to
make available $777,665incommunity assistance funds available ontopof $150,000the
County made available tothecommunity previously – a $927,000total.
WhiletheCounty hasincurred substantial unanticipated costsrelated tothepandemic,
general County CARES funding andaseparate allocation ofPublic Health CARES funding
havecovered theCounty’soutofpocket costs andhavealsocovered some County COVID
costs that werealready budgeted, which helped improve theCounty’sfinancial picture.
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RealEstate Excise Tax revenues aresettingrecords in2020duetoexceptional activity inthe
realestate market – many highvaluerealestate transactions.
Exceptional document recording activity has substantially increased revenue available for
theCounty’saffordable housingandhomelessness initiatives.
Anupdate tolast year’sOpportunities and Challenges reflecting moreoftoday’slandscape is
included inthisMessage onpage6.
6-YearBudgetStrategy
TABLE1onthenextpage shows ourupdated General Fund Projection Model, thatprojects
revenues andexpenditures forthecoming year andfouryears beyond, based oncurrent programs
andlevels ofservice. WeusetheModel toinform budgetary strategies ofchanges wemayneed to
make inthecoming year, orbudget adjustments weforesee needing tomakeinfutureyears to
manage thebudget responsibly.
Thecurrent version oftheModel showsamuch better financial outlook than theversion wewere
facingearlierinthepandemic. Barring further majornegative economic changes, weforesee being
able tomaintain existing services and staffing levelswithout furthercutsin2021. Yetunless
revenues inthatyearout-perform what wenowproject, wemaystillfacetheneedtomake
structural spending cutswithin theGeneral Fund in2022totaling $135,000. Wewillwatch
revenues andexpenditures closely over thisnext year.
OnJuly22, 2019, theCountyCommissioners adopted Resolution 041-19andResolution 040-19,
which established aGeneral FundReserve goal equalto15% oftotal expenditures, madeupof10%
forroutine short-termcyclical cashflowneeds, plus5% forlonger termrevenue stabilization. In
doingsotheCommissioners rescinded aseparate, smaller Revenue Stabilization Reserve, rolling it
intotheGeneralFundReserve andincreasing it. Underthe previous reserve method theprojected
2020reserve would have been approximately $3.1Million. Usingthenewreservemethod the
projected 2020 reserve willbeapproximately $3.4million, anincrease ofroughly $300,000. This
larger cushion willbuyadditional time andflexibility inhowtheCounty responds tothecontinuing
Copvid-19pandemic orother major revenue downturn.
Indeveloping the2020-2021 budget andthis mid-biennium review andmodification, the County
worked extensively withanumber ofelected officials anddepartment directors. Thesebudget
discussions arevery helpful inunderstanding trends and challenges various county offices are
facingandmake for sound, collegial budget decisions.
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updated12-3-20 202020202021202120222023202420252022202320242025GENERALFUND2019originalprojectedoriginalprojectedprojectedprojectedprojectedprojected
ProjProjProjProjActualBudgetBudgetBudgetBudgetBudgetBudgetBudgetBudgetIncrIncrIncrIncrBeginningFundBalance4,768,1355,548,7316,626,0485,366,5496,758,7166,061,6805,494,8914,810,0934,064,781Revenues19,828,84720,595,56420,603,94421,158,53320,706,69421,385,87421,956,87622,606,80023,233,0083.3%2.7%3.0%2.8% AdditionalSalesTaxProjectedNewRevenuesCARES/FEMAfunds2,536,600OnetimefundsReceived2,482,096557,000288,697OnetimefundsReceived200,000OtherOnetimerevenues304,720304,720TOTALREVENUES22,310,94320,900,28424,202,26421,158,53320,995,39121,385,87421,956,87622,606,80023,233,008
ExpendituresBaseBudget(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% ToCapitalImprovementFund(1,000,000) Onetimecosts(568,049)(386,996)(386,996)(288,697) Otheronetimecosts (348,928) UnbudgetedCOVIDcosts(1,886,131) BudgetCuts150,000135,000Additionstobasebudget(125,700)(232,665) OtheradditionstobaseTOTALEXPENDITURES:(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-EndAdjustmentsInterfundLoanReimb. TABLE 1: 2021BUDGET PROJECTION & SIX-YEAR BUDGET OUTLOOKEstimatedcarryoverat1.75%375,515428,721368,989386,379391,014403,287415,941429,021EndingFundBalance6,626,0485,366,5506,758,7165,808,9846,061,6805,494,8914,810,0934,064,7813,211,304Recomd. Reserves - 15% ofExpend. 20193,067,9553,218,6973,674,7483,162,7633,311,8213,351,5513,456,7443,565,2083,677,326Reservedforone-timefollowingyearUnreservedFundBalance3,558,0942,147,8533,083,9682,646,2212,749,8592,143,3401,353,349499,573(466,023)
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Base budget expenditures 2021include a3% increase fornon-personnel lineitems, annual paystep
increases foreligible employees aswellasincreased benefit costs. Fouradopted unionagreements
cover2021, and those laborcostsareincluded inthebudget. Three othersettled unionagreements
reopen in2020andonce newagreements areadopted, anywageadjustments will beadded tothe
2021 budget atthattime. TheRecommended Budget includes a1.50% general wage adjustment for
non-union staff in2021. TheBudget alsoincludes a3% increase intransfers in2021fromtheGeneral
Fund tosupport public servicesinotherfundssuchasParks, Public Health, andCommunity
Development. These modest increases aretosustain existing public services, andareapartial offset
toground losttoinflation.
The 2021budgets adopted inDecember 2019arebeingmodified mid-biennium, , basedonnew
information, andasrequired. Attachment A (General FundSummary) and Attachment B (Other
Funds Summary) reflectthesemodifications.
Across allfundsanddepartments, atotalof278.09fulltimeequivalent employees (FTEs) are
proposed for2021, whichis2.18FTEslessthan2020. Still, after 11years ofeconomic recovery
Jefferson County willhave18.75fewerFTEsin2021 thanin2008. Thatisa6.3% lessstafftoday than
in2008, even thoughthepopulation weservehasgrown byover10% intheintervening years. For a
detailed Staffing Schedule, see ATTACHMENT 3tothis memo.
MajorCountyChallengesandOpportunities
The County continues work ontheHadlock Sewer project which isinfinal design. Ourprincipal
challenge istofindthefunds needed forconstruction. Wewillcontinue toapply forgrantsand
tosecure thesupport ofour legislative delegation.
o Arelated priority isextending theDistressed Rural County .09% salestaxcontribution
fromtheStateforinfrastructure thatsupports economic development, which would
provide ustheability tobond asignificant portion oftheconstruction costforthe
Sewer project once otherfunds aresecured.
Asprovided inHouseBill1590theCounty isconsidering adopting anAffordable Housing sales
thtax (of1/10 of1%), whichwould provide about $600K/year foraffordable housing and
supportive services.
Wewillcontinue toincur additional pandemic response costsinPublicHealth andEmergency
Management, including providing Isolation andQuarantine facilities, allwithout identified
funding sources.
The County continues itstechnology modernization effort withseveral keysystem
deployments in2021, toinclude theMunis financial suite, theEnergov permitting system, and
theSymprodebt and investment management system. Wewill alsocontinue toexploitthe
productivity enhancing potential oftwoLaserfiche modules: Records Management and
Workflow, which can automate manual processes speeding processing and saving stafftime.
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Inasimilar vein, wecontinue oureffortsonRegulatory Reform andPermit Streamlining. The
Energov system andcoderevisions willresult inshorter processing timesandsimpler
application processes.
The County hasimproved itscollaboration withtheCityofPortTownsend, thePortofPort
Townsend, andtheJefferson County Public Utilities District though thecreation ofthe
Intergovernmental Collaboration Group (ICG) andothergroups, alldesigned toensurethat
goals and objectives reflect acollaborative approach tomeeting ourcommunity’schallenges
andsolvingproblems.
OurSustainable Forestry Program isoffthegroundandimproving foresthealth and generating
arevenue stream thatwehopewillprovide sufficient funding toenable ustocreateacapital
project andproperty management position, whichisadireneedfortheCounty.
OurCountyRoadFund continues tostruggle with itsstructural revenue challenges dueto
property taxgrowth notkeeping upwithconstruction inflation andsubstantially reduced
motor vehicle fueltaxrevenues due toCOVID travel restrictions andincreased telecommuting,
which willresult inadeclining fund balance.
Structural Funding Gap: Jefferson County hasthree fundsdirectly supported byproperty tax:
General Fund, Road Fund, and Conservation Futures Fund. About37% ofyourGeneral Fund
comesfrom property taxtosupport criminal justice andotherpublic functions mandated by
thestate. 60% oftheRoad Fund’sOperating Revenue comes fromproperty tax, andisusedto
maintain and operate 400milesofcounty roadsplusnon-motorized transportation corridors.
100% oftheConservation Futures Fundisfromproperty tax.
State lawlimits revenue growth inproperty taxesto 1percent annually (excluding new
construction) without avoteofthepeople. 1% peryear simplydoesnotkeeppace with the
realcostofinflation, especially inthecosts ofmaterials andprofessional services forroad
maintenance androad construction projects. Soovertime, ourexisting property taxbaseis
notabletopayforexisting services. Department directors andelected officials havedone
greatwork inlooking forefficiencies andnewrevenue sources. Butthose only partially offset
theloss.
Tomaintain essential county services toresidents, wecontinue toasktheState Legislature to
provide local government thetoolstofundgovernment services forourresidents.
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ComplianceOpinion & BasisforBudgetPreparation
The 2020-2021Budget complies with allstatutory andconstitutional requirements, andsubstantially
complies withadopted County ordinances andresolutions, including:
Resolution No. 39-19, setting Objectives andProcedures forthe2020-2021 County Biennial
Budget;
Resolution No. 32-10, directing thatProposition 1funds beused toretain orprovide certain
listedprograms andprojects orsimilar programs and projects within available funding - see
Attachment 4, titled “SpecialPurpose Sales Tax2012through 2019; and
Resolution No. 41-19, which, following therescinding ofResolution 38-10, which established a
Revenue Stabilization Reserve, increased therecommended General Fundreserve from10% to
15%.
Each fund isprojected tomeet theminimum recommended reserve, established byResolution
41-19.
Resolution 22-20whichimposed afreezeonnewemployment positions andfilling vacant
positions, with certain exceptions.
Resolution 27-20which imposed afreeze onbudgetenhancements, withcertain exceptions.
Resolution 38-20which established budget reduction targetstohelpoffsetCovid-19pandemic
revenue losses.
OtherNotes
Revenue: ThisRecommended 2021 Budget includes:
o theallowable 1% property taxrevenue increase fortheRoad Fund
o theallowable 1% property taxrevenue increase fortheGeneral Fund,
o theallowable 1% property taxrevenue increase fortheConservation Futures Fund,
o thebaselocalsalestaxof1%
o the0.1% sales taxforCriminal Justice totheGeneral Fund
o the0.3% special purpose sales taxtothe General Fundapproved bythevoters inNovember,
2010 (Prop. 1)
o the0.1% sales taxforMental Health/Chemical Dependency
o the0.1% sales taxforJeffCom 911
The 2021 levelof “diversion” ofRoadFundproperty taxtotheGeneral Fundremains $720,000,
thesame dollarfigureasinyears2011through 2019 andwhich is lessthan theamount ofmoney
budgeted tobeexpended for trafficlawenforcement bytheSheriffin2020.
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TheCounty’sdebt position, already muchimproved in2019, willimprove further in2021withthe
retirement ofthedebt assumed when the County purchased theCastleHillproperties where
several County officesarelocated. Thechart belowshows the County’scurrent andprojected
principal andinterest payments through 2030. Thedebtreduction in2022 will givetheCounty
addedflexibility andcapacity tomeet ourcapital needs moving intothefuture.
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Conclusion
The recommended modifications tothe2021 Budget recognize changed financial circumstances and
theimpacts oftheCOVID-19pandemic tomaintain afiscally responsible budget. Still, significant
uncertainties, challenges and opportunities layahead from thepandemic and itsimpacts toour
citizens andtooureconomy. Inthecoming year wewillactively monitor expenditure needs and
revenues and adaptifandasnecessary.
Manyother individuals inevery branch anddepartment ofourorganization workhardtoprepare the
Budget. Particular recognition andmypersonal thanks gotoMarkMcCauley, Anne Sears, Erin
Lundgren, Rose AnnCarroll, Judy Shepherd, JeffChapman, Stacie Prada, ReneeTalley, CathyTaylor,
Veronica Shaw, LeslieLocke, JulieShannon, and Carolyn Gallaway.
Thisisalsoatime toacknowledge thesteadfast contributions ofCounty Commissioner DavidSullivan,
representing District 2and theentireCounty, whoisretiring after 16yearsofadopting budgets and
providing principled andsage policy guidance totheentire County organization, andproviding
leadership onregional boards, ashehasrepresented andservedthepeopleofthiscommunity thathe
loves.
ErinLundgren, who isClerkoftheBoard andHuman Resources Manager fortheCounty isalsoretiring
attheend ofthis year, after more than 27years ofservicetotheCounty. Exceptforabriefsojourn
withtheCityofPortTownsend, ErinhasservedtheCounty Commissioners andCounty
Administrator’sOffice uninterrupted since shefirst joined theCountyfamily in1991. Herworkhas
touched andprofoundly benefited every single employee inJefferson County, andinawaythat also
touched ourhearts.
Both DavidandErin haveembodied thehighest ideals ofpublic service. Theyleave Jefferson County a
better andhealthier public institution fromtheirwork andcontributions, andwealready missthem,
evenbefore they havecompleted their service.
ATTACHMENTS:
1. 2020-2021General Fund Summary
2. 2020-2021OtherFundsSummary
3. 2020-2021Departmental Staffing Schedule
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ATTACHMENT12021GENERALFUNDSUMMARYPage1of22021202120212021updated12-3-20
ADOPTEDREVISEDGENERALFUND+/- RevenuesRevenuesNotes onBudgetBARSREVENUETYPEBUDGETBUDGETChangesPropertyTax8,538,7388,405,171(133,567) 311Est. at 2.5% over actual 2020DivertedRoadTaxes720,000720,0000311TimberExciseTax300,000300,00003174010TimberExciseTax (div)39,59939,59903174020SalesTax3,453,0213,723,931270,91031310SalesTaxexpected at 2020 levelsSalesTax - LocalOptionCriminalJustice452,670435,396(17,274) 31371" SalesTax - Special Purpose1,084,9631,020,783(64,180) 31315" Leasehold Excise Tax66,80179,09812,297317TreasCollectionFeesREET87,17575,305(11,870) 34142313233Interest & Penalties318,314354,88736,573359TOTALTAXES15,061,28115,154,17092,889FedEntitlements-PILT (includesstate) 1,035,1501,035,15003321533602PUDPriv. Tax398,151409,94011,789335MarijuanaTax54,12450,520(3,604) 336064142CrimJustHiCrime/DUI/Asst451,364460,0008,6363360610/51Liquor Excise Tax49,23358,6979,4643360694LiquorProfit92,46385,169(7,294) 3360695Interfund Serv.-CostAlloc349,707251,262(98,445) correction toorig. 2021 budget36250180/671Investment Income727,260421,888(305,372) 36111interest rates lowTreasurer'sInvestFees & otherfees35,83024,617(11,213) 3414215-20/50360Miscellaneous Revenue27,78416,865(10,919) Timber Sales D.N.R.250,000250,00003951010390OtherNon-Revenues / Extraordinary000397TransferintoTreas. fromotherfunds3,00010,0007,000TOTALOTHERTREAS. REVENUE3,474,0663,074,108(399,958) TOTALTREASURER'SREVENUE18,535,34718,228,278(307,069) Dept # 010Assessor8,3008,3000020Auditor351,265367,63516,370021Elections161,195209,19548,000Election Services Revenue050Clerk141,663123,865(17,798) 059County Administrator 3,7003,7000060Commissioners8,0008,0000067EmergencyManagement75,53898,34922,811Federal EMPG Grant funds068CommunityServices4,1724,1720080DistrictCourt655,380638,080(17,300) 110Juvenile Services278,783281,9303,147150ProsecutingAttorney236,251236,2510151Coroner25,34825,3480180Sheriff577,054377,054(200,000) HohContract discontinued240SuperiorCourt59,54759,5470270NonDepartmental36,99036,9900TOTALDEPARTMENTALREVENUES2,623,1862,478,416(144,770) TOTAL ALLREVENUES:21,158,53320,706,694(451,839)
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Page 2of22021202120212021ADOPTEDREVISED
GENERAL FUND+/- ExpenditureExpenditureNotes onBudgetDept.EXPENDITURESBUDGETBUDGETChanges010ASSESSOR972,944981,4948,550020AUDITOR734,617757,67923,062021ELECTIONS317,838374,19356,355Increased Election Costs050CLERK507,736511,8104,074059COUNTYADMINISTRATOR444,681460,93216,251060COMMISSIONERS589,448606,57017,122061BOARDOFEQUALIZATION27,56328,469906062CIVILSERVICECOMMISSION2,5192,5190063PLANNINGCOMMISSION41,09241,335243067EMERGENCYMANAGEMENT215,009236,28121,272Federal EMPG Grant068COMMUNITYSERVICES209,358216,9537,595080DISTRICTCOURT948,052955,3337,281110JUVENILESERVICES1,190,0881,247,68757,599Increase inProctor House Costs150PROSECUTINGATTORNEY1,224,5401,352,639128,099AddedDeputy Prosecutor151CORONER42,75444,4561,702180SHERIFF6,590,2036,661,54071,337Added onetimecosts OT, Nurse240SUPERIORCOURT374,140380,2906,150250TREASURER489,535527,19237,657Staffing changes added 2020SUBTOTALDEPARTMENTS:14,922,11715,387,372465,255270NON-DEPARTMENTAL3,966,1824,322,352356,170Insurance, JeffCom, Info. Serv. 261OPERATING TRANSFERS261OpTrans- 10- Substance Abuse58,26057,762(498) 261OpTrans- 50- JeffCountyExtension204,340202,595(1,745) 261OpTrans- 350- CountyCap. Improve.000261OpTrans- 99- Parks & Recreation536,160531,579(4,581) 261Op Trans- 160-Health735,228667,056(68,172) OpTrans- 162PublicHealthNurse62,42462,424261OpTrans- 163-Animal Serv0261OpTrans- 165-WaterQuality0261OpTrans- 200-CommunityDevelop.597,960592,851(5,109) 261Op Trans-180RoadFund0146,211146,211Transfer ofPILT funds toRoads261OpTrans- 261-RiskManagement000261OTHEROPERATINGTRANSFERS64,76074,2289,468Transfer toLakesand LawLibraryTOTAL:21,085,00722,044,430959,423
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ATTACHMENT22021OTHERFUNDSSUMMARYupdated12-3-20 Page1of2
2021202120212021202120212021ADOPTEDREVISEDADOPTEDREVISEDRevenueRevenue+/-ExpendExpend+/-Notes on BudgetOTHERFUNDSBUDGETBUDGETBUDGETBUDGETChanges 105-AUDITOR'SO&M77,900 77,900 - 79,548 65,403 (14,145) 106-COURTHOUSE FACILITATOR4,000 2,720 (1,280) 5,490 5,660 170 107-BOATING SAFETY PROGRAM50,000 44,500 (5,500) 50,000 44,500 (5,500) 108-COOPERATIVE EXT. PROGRAMS401,431 424,898 23,467 381,575 431,251 49,676EPACommunityEngagement Grant 109-NOXIOUS WEED CONTROL203,717 203,517 (200) 192,243 198,151 5,908 113-4-HAFTER SCHOOL 114-ECONOMIC DEVELOPMENT 119-JEFFCOM BOND FUND276,600 276,600 - 277,380 279,629 2,249 120-CRIME VICTIMS SERVICES81,543 81,543 - 139,957 154,359 14,402 123-JEFF COGRANT MANAGEMENT FUND150,000 282,517 132,517 150,000 282,517 132,517IncreaseinCDBGGrant 125-HOTEL-MOTEL537,087 537,087 - 570,700 247,276 (323,424)Reduction inHotel-Moteltaxes 126-H&HSSITE ABATEMENT 3,000 3,000 - 127-PUBLIC HEALTH4,820,115 4,899,53079,415 5,000,004 5,145,712 145,708RCOR Grant 128-WATER QUALITY FUND1,365,704 1,363,477 (2,227) 1,367,553 1,287,036 (80,517) 129-LAND ACQUISITIONS100,000 185,000 85,000 - 85,000 85,000expectedlandacquisitions 2021 130-MENTAL HEALTH51,732 51,732 - 44,250 69,250 25,000transfertoPublicHealth 131-CHEMICAL DEPEND/MENTAL HEALTH561,734 535,269 (26,465) 631,627 601,627 (30,000)Salestaxreductionprojected 134-JCINMATE COMMISSARY41,500 39,000 (2,500) 41,500 41,500 - 135-JEFFERSON COUNTY DRUG FUND14,240 14,240 - 16,789 16,789 - 140-LAW LIBRARY11,591 16,418 4,827 11,591 16,418 4,827 141-TRIAL COURT IMPROVEMENT23,690 23,690 - 17,240 17,240 - 143-COMMUNITY DEVELOPMENT1,505,632 1,661,026155,394 1,663,219 1,629,998 (33,221)IncreaseinGrantRevenueandZoning Fees 147-FEDERAL FOREST TITLE III21,000 21,000 - - - - 148-JEFF COAFFORDABLE HOUSING45,582 45,582 - 8,240 210,000 201,760Affordable housinggrants 149-HOMELESS HOUSING275,603 420,603 145,000 263,240 438,691 175,451Shelter ProgramGrant 150-TREASURER'SO&M55,750 54,750 (1,000) 52,838 46,745 (6,093) 151-REET TECHNOLOGY FUND13,401 13,401 - 14,000 14,000 - 155-VETERANS RELIEF66,050 66,050 - 76,202 76,916 714 160-WATER POLLUTION CNTRL LOAN FUND7,000 7,000 - 174-PARKS AND RECREATION698,883 627,152 (71,731) 719,457 695,679 (23,778)Reduction inRecreationFees 175-COUNTY PARKS IMPROVEMENT FUND208,500 161,500 (47,000) 236,085 199,198 (36,887)ReductioninCapitalImprovements 178-POST HARVEST TIMBER MGMT RESV8,375 8,375 - 8,375 8,375 - 180-COUNTY ROADS8,985,491 8,793,830 (191,661) 9,515,894 9,633,159 117,265AdjtoState & FederalGrantrevenues 183-FACILITIES MANAGEMENT1,209,958 1,257,24347,285 1,239,350 1,254,742 15,392 185-FLOOD/STORM WATER MANAGEMENT2,624 2,624 - 2,624 2,624 -
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updated12-3-20 Page1of22021202120212021202120212021ADOPTEDREVISEDADOPTEDREVISED
RevenueRevenue+/-ExpendExpend+/-Notes on BudgetOTHERFUNDSBUDGETBUDGETBUDGETBUDGETChanges 186-BRINNON FLOOD CONTROL SUB-ZONE7,348 7,348 - 7,348 7,348 - 187-QUILCENE FLOOD CONTROL SUB-ZONE21,500 21,500Property Acquisition 199-JEFFERSON COUNTY FAIR 301-CONSTRUCTION & RENOVATION415,233 415,233 - 610,261 609,957 (304) 302-COUNTY CAPITAL IMPROVEMENT1,155,500 1,155,500 - 653,996 1,008,496 354,500Transfer toTri-AreaandParksImprovement 306-PUBLIC INFRASTRUCTURE567,500 567,500 - 328,045 915,045 587,000PublicInfrastructure fundgrants approved 308-CONSERVATION FUTURES TAX274,280 268,300 (5,980) 271,860 479,462 207,602Revised Cons. Futuresprojects 401-SOLID WASTE3,670,759 3,670,759 - 4,003,406 4,158,436 155,030Professional Services-Recycling 402-SOLID WASTE POST CLOSURE38,686 38,686 - 38,686 38,686 - 403-SOLID WASTE EQUIPMENT RESERVE936,055 936,055 - 936,055 936,055 - 404-YARD WASTE EDUCATION FUND10,915 10,915 - 10,915 10,915 - 405-TRI-AREA SEWER FUND1,064,500 1,445,692381,192 1,123,627 1,358,999 235,372TransInfromCapital, addtlprofessionalserv. 501-EQUIPMENT RENTAL & REVOLVING2,681,971 2,849,173167,202 3,206,600 3,218,365 11,765 502-RISK MANAGEMENT RESERVE150,000 150,000 - 150,000 150,000 - 505-EMPLOYEE BENEFIT RESERVE275,000 275,000 - 213,200 213,200 - 506-INFORMATION SERVICES1,954,417 1,985,99631,579 1,964,354 2,163,868 199,514Increase incapital purchasesTOTALOTHERFUNDSBUDGETS35,071,597 35,968,931 897,33436,305,32438,499,7772,194,453
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JEFFERSON COUNTY
BOARD OF COUNTYCOMMISSIONERS
REGULARAGENDA REQUEST
TO: Board of County Commissioners 44---6(
FROM: Philip Morley, County Administrator
Mark McCauley, Central Services ' or illl /
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:
1. 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:
1. 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:
Or
ilip Morle , Coun Administrator Date