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Home My WebLink About2021 Budget MessageJEFFERSONCOUNTYADMINISTRATOR 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 1of15 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. 2of15 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. 3of15 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. 4of15 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) 5of15 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. 6of15 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. 7of15 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. 8of15 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. 9of15 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 10of15 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) 11of15 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 12of15 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 - 13of15 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 14of15 15of15