HomeMy WebLinkAbout120621ra01 JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of County Commissioners
FROM: Mark McCauley, Interim County Administrator
DATE: December 6, 2021
SUBJECT: Public Hearing on the Recommended Jefferson County 2022-2023
Biennial Budget
STATEMENT OF ISSUE:
The County Commissioners will hold a virtual Public Hearing on the Recommended Jefferson County 2022-2023
Biennial Budget at 10:30 AM on Monday, December 6, 2021. After receiving and considering public testimony,the
Commissioners may direct staff to prepare a Final 2022-2023 Biennial Budget for potential adoption on December 13,
2021 or at a subsequent meeting.
ANALYSIS:
The Recommended Jefferson County 2022-2023 Biennial Budget was developed with input from the Board of County
Commissioners in contrast to previous recommended budgets which were developed by the County Administrator.
Elected officials and department directors were able to brief their budgets directly to the County Commissioners
through an open and transparent process. This enabled them to make policy decisions rather than simply adopting a
budget presented to them without their involvement. The Board then gave the Interim County Administrator budget
direction during a subsequent Budget Workshop. The resulting Recommended Jefferson County 2022-2023 Biennial
Budget can be viewed online at www.co.jefferson.wa.us.
The Interim County Administrator's Budget Message on the Recommended 2022-2023 Biennial Budget is attached to
this Agenda Request. The Budget Message summarizes major elements of the budget, and provides residents and the
Commissioners information that may be useful for their review. In addition,at the public hearing, I will give a Power
Point presentation on the Recommended 2022-2023 Biennial Budget to further support the public as they prepare to
provide testimony.
FISCAL IMPACT:
See attached Budget Message on the Recommended 2022-2023 Biennial Budget.
RECOMMENDATION:
Hold a Public Hearing to take public testimony on the Recommended 2022-2023 Biennial Budget, deliberate on the
record and provide direction to staff to prepare a Final 2022-2023 Biennial Budget for potential adoption on December
13, 2021 or on a subsequent date.
REVIEWED BY:
Mark McCa , Interim County Admi istr or ate
Interim County Administrator
Mark McCauley
1820 Jefferson Street
PO Box 1220
Port Townsend, WA 98368
TO: County Commissioners
FROM: Mark McCauley, Interim County Administrator
DATE: December 6, 2021
SUBJECT: Message for the 2022-2023 Jefferson County Biennial Budget
I am pleased to transmit to the Board of County Commissioners the 2022-2023 Jefferson County
Biennial Budget. This is Jefferson County’s second Biennial Budget. 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. By all measures this transition achieved its desired
objectives.
This budget was developed using a procedure new to Jefferson County. Previous budgets were
developed by the county administrator which were subsequently presented to the County
Commissioners for the first time on the first Monday in December. This afforded the Board little time
to study the policy implications of the proposed budget. As policy makers, the Commissioners need
more involvement in the budget formulation process. This is why the currently proposed budget is the
result of budget briefings to the Board by each county department and elected official office and a
subsequent budget workshop with the Interim County Administrator and the Board. This proposed
budget reflects the policy decisions of the Board.
The County Commissioners will hold a virtual public hearing on the Final 2022-2023 Biennial Budget
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on Monday, December 6 at 10:30 a.m. in the Commissioners’ Chambers. The Commissioners are
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tentatively scheduled to take final action on December 13.
Elected officials and department directors developed the 2022-2023 biennial budget using the best
information available in the summer and fall of 2021. As additional information regarding 2023
becomes available in the summer and fall of 2022 elected officials and department directors will be
invited to review their 2023 revenues and expenditures, and suggest modifications based on
information at that time for the mid-biennium review and modification.
The County’s expenditure budgets for calendar years 2022 and 2023 and are shown below:
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Expenditure Budgets
2022 2023
General Fund $24,300,273 $24,217,004
Other Funds (50) $49,458,324 $57,295,219
All Funds $73,758,597 $81,512,223
This memorandum offers highlights about the 2022-2023 Biennial Budget, and describes a number of
the County’s strategic opportunities and challenges in the years ahead.
This has been an extraordinary two years, 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 pandemic. We owe thanks to every
County public official and each and every County employee for stepping up to successfully serve our
citizens during this difficult time. Our citizens deserve recognition for taking the pandemic seriously
and adopting the masking and distancing requirements 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. Our collective hope is that the pandemic will end and life can return
to some semblance of normalcy.
The adverse financial impacts we expected the pandemic to have on the County never materialized. In
fact, quite the opposite happened as almost every revenue source increased, and in some cases the
increases were extraordinary. This has positioned the County to fund long neglected needs and new
initiatives which will be discussed later in the memorandum.
As we move into 2022, we are hopeful that the positive revenue trends we’ve experienced during the
pandemic will continue. Our financial forecast assumes they will, so it is important that they do.
Overview
When the pandemic, hit the Board of County Commissioners took three important actions. First, they
adopted Resolution 22-20 which imposed a freeze on hiring except in certain situations. 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 in 2020. Collectively, these actions
helped limit the potential adverse financial effects of the pandemic.
These astute Board actions combined with better than anticipated revenues have positioned the
Board to improve compensation, add desperately needed staff resources, and make much needed
capital investments. We are concluding very attractive agreements with our bargaining units which we
hope will help improve employee morale and help us compete more successfully for talent with our
neighboring cities, counties and other jurisdictions. The Board of County Commissioners approved
premium pay in 2021 for our employees as a result of the Covid-19 pandemic amounting to $1,000
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per employee, prorated based on hours-worked. Collectively, we believe we’ve significantly improved
compensation for our historically under-compensated employees.
The Board also decided to fully budget for Payment in Lieu of Taxes (PILT) which is revenue received
from the federal government as compensation for the tax-exempt federal lands within the County’s
borders. Fully budgeting for PILT is more transparent, leads to more accurate budget projections and
allows the Board to consider these revenues as they make budget related policy decisions. Previously
the County only budgeted about two-thirds of this revenue.
5-Year Budget Strategy
TABLE 1 on the next page shows our General Fund Projection Model, that projects revenues and
expenditures for the coming year and four years beyond based on budgeted programs and levels of
service. We use the Model to inform budgetary strategies or 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 major negative economic changes, we foresee being able to
enhance existing services and staffing levels in 2022 and fund a variety of important capital projects.
Revenue projections are healthy which allows the Board to fund requests by department directors
and elected officials. We will watch revenues and expenditures closely over this next year so we can
take corrective action when required.
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. This larger
cushion will buy additional time and flexibility in how the County responds to the continuing Covid-19
pandemic or major financial disruptions such as a recession.
In developing the 2022-2023 biennial budget the County employed a new technique. This involved
department directors and elected officials briefing their proposed budgets directly to the County
Commissioners rather than having them filtered by the County Administrator. This informed the
Board so they could make better informed budget decisions which are really policy decisions. These
budget discussions were very helpful in understanding trends and challenges various county offices
are facing and make for sound, collegial budget decisions. Following these budget presentations, the
Board and County Administrator held a budget workshop in open session wherein the Board made
decisions regarding the budget. The County Administrator takes these results and presents a
recommended budget on the first Monday in December.
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2021202120222023202420252026
202420252025
GENERAL FUND 2020AdoptedProjectedProjectedProjectedProjectedProjectedProjected
ProjProjProj
ActualBudgetActualBudgetBudgetBudgetBudgetBudget
IncrIncrIncr
Beginning Fund Balance6,626,0486,758,7167,796,4466,403,6045,183,9034,945,4234,782,4684,626,458
Revenues20,993,48320,706,69420,972,82722,499,09023,554,72624,320,25525,110,66325,926,759
3.3%3.3%3.3%
Additional Sales Tax Projected1,044,000
New Revenues156,227
CARES funds 2,536,650
One time funds Received557,000623,245
One time funds Received417,000741,750
Other One time revenues162,410
TOTAL REVENUES24,666,54320,706,69423,381,82222,655,31723,554,72624,320,25525,110,66325,926,759
Expenditures Base Budget(20,756,531)(21,755,703)(22,044,431)(23,157,262)(24,217,004)(24,919,297)(25,716,715)(26,539,649)
2.9%3.2%3.2%
To Capital Improvement Fund(1,000,000)
One time costs(332,686)(288,697)(2,927,665)(286,292)
TABLE 1: 2021 BUDGET PROJECTION & FIVE-YEAR BUDGET OUTLOOK
Other one time costs (348,928)
Unbudgeted COVID costs(1,058,000)
Budget Cuts
Additions to base budget(243,847)(856,719)
Other additions to base
TOTAL EXPENDITURES:(23,496,145)(22,044,400)(25,215,943)(24,300,273)(24,217,004)(24,919,297)(25,716,715)(26,539,649)
Year-End Adjustments
Interfund Loan Reimb.
Estimated carryover at 1.75%385,777441,279425,255423,798436,088450,043464,444
Ending Fund Balance7,796,4465,806,7876,403,6045,183,9034,945,4234,782,4684,626,4584,478,012
Recomd. Reserves - 15% of Expend. 20193,524,4223,306,6603,782,3913,645,0413,632,5513,737,8953,857,5073,980,947
Unreserved Fund Balance4,272,0242,500,1272,621,2131,538,8621,312,8721,044,573768,951497,065
Diff. in Rev and Expendi (no carryover):1,170,398(1,337,706)(1,834,121)(1,644,956)(662,278)(599,043)(606,052)(612,890)
This 5-year budget forecast for the General Fund includes a number of ongoing and one-time budget
enhancements made possible by the strong revenue performance that we project will continue in the
years to come as we emerge from the pandemic. These General Fund enhancements and
enhancements for other funds are discussed below.
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2023 Budget Amendment - General Fund Add Request Summary2022 Budget Amendment - General Fund Add Request Summary
ExpenditureExpenditureRevenueRevenue
Base One-time Base Base One-time
FundDepartmentBudget Base One-time Add Budget Budget One-time Add DescriptionNotes
Fund010DepartmentAssessorBudget Add 63,000Add Add Add Salaries & BenefitsDescriptionNew AppraiserNotes
020Auditor 105,357 WA DOL Distribution to Counties
261Operating Transfers Out 50,000 33,727HealthSalaries & BenefitsCommunity Health Inmprovement ProgramDOL .5 fte
5,000Water QualityLakes Program
021Elections 25,000PostageBallot returns - postage
Total 118,000 55,246 - - -Elections Hardware/SoftwareReplacement cost increase
062Civil Service 2,000 Annual ExamsHistorically underbudgeted expense
067Emergency Management 106,354 28,354Salaries & BenefitsClerk Hire positions funded by grants
110Juvenile & Family Court Svcs 14,000Parent for Parent Funding
9,833 Salaries & BenefitsParent Ally Coordinator .25 fte
2,000 Professional Services
2,167 Supplies
Approved Additions to the 2022-2023 Biennial Budget
150Prosecuting Attorney 5,711 Salaries & BenefitsSenior Legal Assist. - Lead Status
151Coronor 13,984 8,516Autopsies
180Sheriff 81,069Salaries & BenefitsRecords Officer & Search and Rescue
69,382 30,000EquipmentBody cameras - tasers
General Fund
250Treasurer 76,345Salaries & BenefitsFinancial Analyst 1.0 fte
261Operating Transfers Out 130,219 Transfer to Auditor's O&MScan Public Records & new equipment
38,027 1,827WSUMOA Increase/reinstate loan xfer/s&b
64,000HealthSalaries & Benefits - Energov/CHIPS
5,000Water QualityLakes
109,474Parks & RecreationS&B, Repair & Maint, Utilities, Rents
25,000DCDEliminate CAM Charges + rate study
Total 493,719 286,292 156,227 -
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Capital - 2022Amount
2023 Budget Amendment - Other Funds Add Request Summary 2022 Budget Amendment - Other Funds Add Request Summary
JUMP Playground$550,000
Parks Improvement$250,000
Expenditure Expenditure Revenue Revenue
Brinnon Community Center$150,000
Base Base One-time One-time Base Base One-time One-time
PT Community Center$125,000
Fund Fund Department Department Budget Budget Add Add Budget Budget Add Add Description DescriptionNotes Notes
Solid Waste Expansion/Replacement$250,000
127Health 50,000Operating Transfer from 1-261Community Health Improvement Program
Total$1,325,000
105Auditor's O&M 130,219 Operating Transfer from 1-261
128Water Quality 130,219 5,000 Scan Public Records & new equipment Operating Transfer from 1-261Lakes Program
108WSU Total - - 38,027- 55,000 1,827Operating Transfer from 1-261
39,854Salaries & Benefits
127Health 19,000Operating Transfer from 1-261Salary and Benefits - Energov
45,000Operating Transfer from 1-261Community Health Improvement Program
128Water Quality 5,000Operating Transfer from 1-261Lakes Program
143DCD 25,000Operating Transfer from 1-261Eliminate CAM Charges
30,000Rate Study - Prof Services
Other Funds
174Parks & Recreation 68,531Salaries & Benefits
9,943Supplies
10,000Utilities
12,000Repair & Maint.
9,000Interfund Rents
109,474 Operating Transfer - 1-261
Total 149,328 160,219 172,501 201,046
Capital
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Capital - 2023General ARPA - 2022AmountAmountPurpose
Parks ImprovementTotal Budget$4,280,552$125,000
Brinnon Community Center$1,250,000
PT Community CenterFunded Projects$1,225,000
TotalJefferson Healthcare $290,000$2,600,000Childcare
Hadlock Sewer$1,150,000Cash flow
EDC$500,000Business Assistance Grants
PUD$750,000Broadband Grant Match
Total committed to date:$2,690,000
Residual$1,590,552
ARPA
The budget also reflects large increases in the Roads budget as they take advantage of new grant
revenues and in the Hadlock Sewer Fund as a result of substantial grant funds awarded by the state
for that project.
Base budget expenditures in 2022 include a 3% increase for non-personnel line items, annual pay step
increases for eligible employees. Wage adjustments called for in settled collective bargaining
agreements will be made using supplemental budget appropriations in 2022. The Budget also
includes a 3% increase in transfers in 2022 and 2023 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.
In 2022 the County finally returns to staffing levels not seen since before the 2008-2009 Great
Recession. For a detailed Staffing Schedule, see ATTACHMENT 3 to this memo.
Major County Challenges and Opportunities
Extraordinary pandemic related revenues: During 2020 the County received approximately
$2.4 million in CARES Act funding. The County used some of this revenue to respond to the
pandemic and to replace lost County revenue. The County also shared much of this revenue
with local businesses, non-profits and other governments during 2020 and 2021. The American
Rescue Plan Act (ARPA) includes additional pandemic related revenue for the County: one
tranche in 2021 of $3.129 million, a second tranche in 2022 of another $3.129 million and up
to $4.5 million in revenue for revenue sharing counties in 2022 and 2023. The County will put
these monies to good use funding infrastructure and other worthy projects. Again, we will
keep our local partners in mind as we budget for these revenues.
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The County has received significant State funding for the Hadlock Sewer project which is in
final design. While this is encouraging, significant commodity price inflation makes full funding
for that project uncertain. The County may have to devote much of its anticipated 2022-2023
ARPA revenue to funding this worthy project. The 2023 budget reflects the significant funding
this project has already received.
A related priority is extending the Distressed Rural County .09% sales tax contribution from the
State for infrastructure that supports economic development. This is also a priority of our
sister jurisdictions as they are eligible to receive funding for important local projects.
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As provided in House Bill 1590 the County adopted an Affordable Housing sales tax (of 1/10
of 1%) on December 21, 2021, which will provide about $600K/year for affordable housing and
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supportive services. The initial $600,000 has been committed to help fund OlyCAP’s 7
Hendricks affordable housing project. In the future these funds will be managed by the
Housing Fund Board recently created under a new Interlocal Agreement between the County
and the City of Port Townsend.
The County continues its collaboration with the City of Port Townsend, the Port of Port
Townsend, and the Jefferson County Public Utilities District No. 1 though 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. This group has proven its worth and has been extended through
December 31, 2022.
Our County Road Fund continues to struggle with its structural revenue challenges due to
property tax growth not keeping up with construction inflation. The County used some of its
CARES Act funding to replace Motor Vehicle Fuel Tax revenue lost during the Covid-10
pandemic. Notably, the County has reduced the diversion of Road Fund property taxes to the
General Fund from $720,000 to $670,000 in 2022 and has committed to another $50,000
reduction in 2023. Our capable Road Fund staff will leverage those dollars to secure additional
grants to help maintain and improve County road infrastructure. Examples of this are
contained in the Transportation Improvement Plan approved by the Board of County
Commissioners in the fall of every year.
Structural Funding Gap:
Some citizens believe that the County should not increase property taxes every year. Unlike
many high tax states and counties that can rely on income taxes, sales taxes and property
taxes, Jefferson County gets by with only two of those three revenue sources. Inflation, even
when dormant consumes all of the 1% property tax increase. Employee wages and other cost
increases exert tremendous pressure on local government budgets. Jefferson County has an
impressive record of living within its means in spite of the challenges it faces.
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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. About 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 cost of materials and professional services for road
maintenance and road construction projects, for example. 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.
Compliance Opinion & Basis for Budget Preparation
The 2022-2023 Budget complies with all statutory and constitutional requirements, and substantially
complies with adopted County ordinances and resolutions, including:
Resolution No. 44-21, setting Objectives and Procedures for the 2022-2023 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.
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.
Other Notes
Revenue: This Final 2022-2023 Biennial 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)
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o the 0.1% sales tax for Mental Health/Chemical Dependency
o the 0.1% sales tax for JeffCom 911
o the .01% sales tax for Affordable Housing
The 2022 level of “diversion” of Road Fund property tax to the General Fund is reduced by
$50,000 to $670,000 in 2022 and by another $50,000 in 2023 after holding steady at $720,000 for
many years, which is less than the amount of money budgeted to be expended for traffic law
enforcement by the Sheriff in 2022.
The County’s debt position improves greatly in 2022 with the 2021 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.
Conclusion
This biennial budget represents our optimism about the future. However, significant uncertainties,
challenges and opportunities remain. We will actively monitor revenues and expenditures and adapt if
and as necessary.
Many other individuals in every branch and department of our organization worked hard to prepare
the Budget. Particular recognition and my personal thanks go to Sarah Melancon, Erin Lundgren, Rose
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Ann Carroll, Judy Shepherd, Jeff Chapman, Stacie Prada, Renee Talley, Cathy Taylor, Veronica Shaw,
Adiel McKnight, Julie Shannon, and Carolyn Gallaway.
Many thanks to Erin Lundgren, our longtime Clerk of the Board and Human Resources Manager for
the County who came back to help the County through a tough transition following the abrupt
resignation of our short-term HR Manager - we again thank her for her service and wish her well in
retirement. She is succeeded by Sarah Melancon who will maintain the high standards Erin has set.
We are in the midst of a huge transition in County leadership. Our long time County Administrator,
Philip Morley, left the County in April of this year. We also lost Patty Charnas, our Community
Development Director, Vicki Kirkpatrick, our Public Health Director, and Cliff Moore, our WSU
Extension Director. We thank those leaders for their dedicated public service. Fortunately, we’ve been
successful in finding talented leaders to assume those important duties. Brent Butler has rejoined our
team as our new Community Development Director. Apple Martine was promoted internally to be our
new Public Health Director. Bridget Gregg stepped up as our Interim WSU Extension Director. Finally,
we’re fortunate to have promoted a county employee, Judy Shepherd, to be our new County Finance
Manager. I’m confident these leaders will serve the citizens of Jefferson County with distinction going
forward.
ATTACHMENTS:
1. 2022-2023 General Fund Summary
2. 2022-2023 Other Funds Summary
3. 2022-2023 Departmental Staffing Schedule
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ATTACHMENT 1: 2022-2023 GENERAL FUND SUMMARY
updated 11-30-2021 (2)
Page 1 of 2
20222023
GENERAL FUND
BudgetedBudgeted
BARS REVENUE TYPE
RevenuesRevenues
Property Tax8,567,2688,824,286
311
Diverted Road Taxes670,000620,000
311
Timber Excise Tax300,000300,000
3174010
Timber Excise Tax (div)39,59939,599
3174020
Sales Tax5,100,0005,233,290
31310
Sales Tax - Local Option Criminal Justice523,399543,288
31371
Sales Tax - Special Purpose1,255,5741,303,286
31315
Leasehold Excise Tax85,35487,061
317
Treas Collection Fees REET111,142111,142
34142 313233
Interest & Penalties152,721155,775
359
TOTAL TAXES16,805,05717,217,727
Fed Entitlements-PILT (includes state) 1,515,4531,545,762
33215 33602
PUD Priv. Tax413,131425,431
335
Marijuana Tax45,55746,923
336064142
Crim Just Hi Crime/DUI/Asst480,000494,400
3360610/51
Liquor Excise Tax70,49471,904
3360694
Liquor Profit84,97186,671
3360695
Interfund Serv.-Cost Alloc261,258268,977
36250180/671
Investment Income289,265712,822
36111
Treasurer's Invest Fees & other fees18,95118,951
3414215-20/50
360Miscellaneous Revenue7,5447,544
Timber Sales D.N.R.100,000100,000
3951010
397Transfer in to Treas. from other funds41,29741,297
TOTAL OTHER TREAS. REVENUE3,327,9213,820,682
TOTAL TREASURER'S REVENUE20,132,97821,038,409
20222023
RevenuesRevenues
025TREAS. REVENUE (from above)20,132,97821,038,409
Dept #
010Assessor8,3008,300
020Auditor389,594398,125
021Elections196,029221,940
050Clerk128,200128,538
059County Administrator 3,8123,927
060Commissioners8,2418,489
067Emergency Management101,301104,341
068Community Services4,2994,429
080District Court559,672555,834
110Juvenile Services307,927306,904
150Prosecuting Attorney243,341250,643
151Coroner34,62535,409
180Sheriff437,561390,498
240Superior Court61,33659,695
270Non Departmental38,10139,245
TOTAL DEPARTMENTAL REVENUES2,522,3392,516,317
TOTAL ALL REVENUES:22,655,31723,554,726
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Page 2 of 2
20222023
GENERAL FUND
BudgetedBudgeted
Dept.EXPENDITURES
ExpendituresExpenditures
010ASSESSOR936,614938,189
020AUDITOR911,644924,969
021ELECTIONS466,293417,867
050CLERK524,251523,542
059COUNTY ADMINISTRATOR574,518593,505
060COMMISSIONERS693,882615,902
061BOARD OF EQUALIZATION28,49229,182
062CIVIL SERVICE COMMISSION6,5936,467
063PLANNING COMMISSION42,57843,858
067EMERGENCY MANAGEMENT335,510339,321
068COMMUNITY SERVICES223,464230,171
080DISTRICT COURT943,906949,584
110JUVENILE SERVICES1,256,3961,267,011
150PROSECUTING ATTORNEY1,400,1011,342,251
151CORONER59,77861,157
180SHERIFF7,171,8647,248,551
240SUPERIOR COURT384,352391,502
250TREASURER608,613613,953
SUBTOTAL DEPARTMENTS:16,568,84916,536,982
270NON-DEPARTMENTAL4,753,1254,885,402
261OPERATING TRANSFERS
Auditor's O&M130,219130,219
Substance Abuse59,49561,280
Cooperative Extension incl 4H After School278,939284,286
Parks & Recreation657,001673,427
Public Health751,068707,681
Public Health Nurse 64,29766,226
Water Quality - County Lakes22,73218,264
Community Develop.835,637668,957
Roads150,598155,116
OTHER OPERATING TRANSFERS28,31329,164
TOTAL OPERATING TRANSFERS2,978,2992,794,620
TOTAL: 24,300,273 24,217,004
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ATTACHMENT 2: OTHER FUNDS SUMMARY - 2022-2023
updated 11-30-2021
2022202220232023
RevenueExpenseRevenueExpense
OTHER FUNDSBUDGETBUDGETBUDGETBUDGET
104-IG-6935 HAVA 3 GRANT
- 56,011 - 56,011
105-AUDITOR'S O&M
208,124 72,950 77,900 74,720
106-COURTHOUSE FACILITATOR
5,662 5,678 5,660 5,678
107-BOATING SAFETY PROGRAM
44,503 44,507 44,500 44,500
108-COOPERATIVE EXT. PROGRAMS
448,978 492,918 407,193 442,810
109-NOXIOUS WEED CONTROL
167,717 165,717 167,717 167,717
119-JEFFCOM BOND FUND
276,600 275,920 288,000 280,345
120-CRIME VICTIMS SERVICES
94,793 174,404 81,543 174,395
123-JEFF CO GRANT MANAGEMENT FUND
3,479,276 3,318,000 1,940,552 1,940,552
125-HOTEL-MOTEL
537,090 885,892 537,087 885,892
126-H&HS SITE ABATEMENT
- 20,000 10,000 10,000
127-PUBLIC HEALTH
5,637,155 5,654,681 5,468,085 5,643,709
128-WATER QUALITY FUND
1,093,827 1,396,137 1,085,245 1,246,077
129-LAND ACQUISITIONS
325,000 325,000 150,000 150,000
130-MENTAL HEALTH
51,736 69,252 51,732 69,250
131-CHEMICAL DEPEND/MENTAL HEALTH
625,000 694,734 625,000 694,734
134-JC INMATE COMMISSARY
39,003 41,506 39,000 41,500
135-JEFFERSON COUNTY DRUG FUND
14,242 16,790 14,240 16,789
140-LAW LIBRARY
16,424 16,419 16,418 16,418
141-TRIAL COURT IMPROVEMENT
23,691 17,242 23,690 17,240
143-COMMUNITY DEVELOPMENT
1,935,424 1,908,143 1,793,745 1,735,582
147-FEDERAL FOREST TITLE III
21,002 - 21,000 -
148-JEFF CO AFFORDABLE HOUSING
705,103 445,500 705,103 705,103
149-HOMELESS HOUSING
573,250 300,688 500,250 500,250
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150-TREASURER'S O&M
58,120 57,544 58,120 57,546
151-REET TECHNOLOGY FUND
14,000 14,000 14,000 14,000
155-VETERANS RELIEF
66,055 77,382 66,050 77,769
160-WATER POLLUTION CNTRL LOAN FUND
- 7,000 - 7,000
174-PARKS AND RECREATION
909,224 937,888 914,374 957,742
175-COUNTY PARKS IMPROVEMENT FUND
345,000 349,340 220,000 224,843
178-POST HARVEST TIMBER MGMT RESV
- 1,500 - 1,500
180-COUNTY ROADS
10,767,867 11,742,249 14,264,381 15,184,758
185-FLOOD/STORM WATER MANAGEMENT
- 3,208 - 2,500
186-BRINNON FLOOD CONTROL SUB-ZONE
- 2,500 - 2,500
187-QUILCENE FLOOD CONTROL SUB-ZONE
- 12,360 - 2,623
301-CONSTRUCTION & RENOVATION
1,032,450 595,047 2,482,674 566,111
302-COUNTY CAPITAL IMPROVEMENT
1,744,688 2,282,115 1,553,875 2,600,000
304-HJC PARK JUMP PLAYGROUND
1,364,848 1,110,340 200,000 200,000
306-PUBLIC INFRASTRUCTURE
630,750 1,590,000 651,500 265,750
308-CONSERVATION FUTURES TAX
264,900 545,112 267,380 264,180
401-SOLID WASTE
4,029,053 4,545,136 3,986,265 4,393,560
402-SOLID WASTE POST CLOSURE
1,200 6,000 1,200 6,000
403-SOLID WASTE EQUIPMENT RESERVE
- - - -
404-YARD WASTE EDUCATION FUND
8,000 10,000 8,000 10,000
405-TRI-AREA SEWER FUND
1,748,500 1,720,357 10,323,500 10,354,556
501-EQUIPMENT RENTAL & REVOLVING
3,011,080 3,205,577 3,094,690 3,517,928
502-RISK MANAGEMENT RESERVE
150,001 150,001 150,000 150,000
505-EMPLOYEE BENEFIT RESERVE
275,003 213,208 275,000 213,200
506-INFORMATION SERVICES
2,271,352 2,577,633 2,090,657 1,983,855
507-FACILITIES MANAGEMENT
1,304,738 1,304,738 1,318,026 1,318,026
Total Other Funds
46,320,429 49,458,324 55,993,352 57,295,219
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ATTACHMENT 3: STAFFING SCHEDULE - 2022-2023 BUDGET
`
updated 11-29-2021
(Full Time Equivalents - FTE's)
5 YR HISTORICAL20212022
Recession
BudgetBudgetBudgetBudgetBudgetBudget Budgetto 2022Budget to 2023
Department2008201720182019202020212022Change2023Change
Assessor10.63 9.50 9.50 9.39 10.39 9.39 9.50 0.11 9.50 -
Auditor8.05 7.88 7.88 7.75 8.50 8.50 10.81 2.31 10.81 -
Elections2.19 2.12 2.12 2.12 2.12 2.12 2.12 - 2.12 -
Clerk7.00 6.10 6.04 6.04 6.04 6.04 5.97 (0.07) 5.97 -
County Administrator3.16 2.94 3.13 3.13 3.13 3.13 4.53 1.40 4.53 -
Commissioners5.36 5.08 4.87 4.87 4.87 4.87 5.90 1.03 5.90 -
Board of Equalization0.22 0.60 0.50 0.50 0.50 0.50 0.50 - 0.50 -
Planning Commission0.50 - - - - - - - - -
Safety & Security (Emer Mgmt)2.69 2.53 2.80 2.59 2.59 2.59 4.30 1.71 4.30 -
District Court9.11 8.96 8.96 8.96 8.96 8.96 8.96 - 8.96 -
Juvenile Services8.19 7.55 7.75 7.75 7.75 7.75 7.68 (0.07) 7.68 -
Prosecuting Attorney11.85 10.25 9.95 9.80 11.40 10.40 11.60 1.20 11.60 -
Sheriff48.46 51.68 50.70 51.10 49.63 49.63 50.63 1.00 50.63 -
Superior Court2.15 2.25 2.25 2.25 2.25 2.25 2.44 0.19 2.44 -
Treasurer4.61 4.40 4.71 4.46 4.67 4.67 5.67 1.00 5.67 -
124.17 121.84 121.16 120.71 122.80 120.80 130.61 9.81 130.61 -
Auditor's O & M0.00 0.38 0.38 0.38 0.38 0.38 - (0.38) - -
Courthouse Facilitator0.00 0.18 0.15 0.08 0.08 0.08 0.08 - 0.08 -
Boating Safety0.26 0.33 0.25 0.25 0.23 0.23 0.23 - 0.23 -
Cooperative Extension 4.10 5.30 4.25 4.35 3.29 3.29 3.02 (0.27) 3.02 -
Noxious Weed Control - 1.00 1.00 1.50 0.50 1.50 -
4H After School 1.26 0.60 0.40 0.95 1.40 1.40 0.62 (0.78) 0.62 -
Crime Victims1.05 1.18 1.18 1.20 1.20 1.20 1.20 - 1.20 -
Public Health38.79 36.31 33.50 35.80 37.60 38.19 42.41 4.22 42.13 (0.28)
Water Quality6.03 9.09 8.94 8.55 8.42 8.42 8.41 (0.01) 8.41 -
Animal Services2.64 - - -
JC Drug Fund0.12 - - -
Trial Court Improvement0.00 - - - - - - -
Community Development25.89 16.98 16.40 17.18 16.03 16.03 18.20 2.17 18.20 -
Treasurer's O & M0.15 0.29 0.29 0.29 0.33 0.33 0.33 - 0.33 -
Veteran's Relief 0.13 0.13 0.13 0.13 0.13 - 0.13 -
Parks & Recreation7.58 5.59 6.01 5.95 6.27 5.76 6.90 1.14 6.90 -
County Parks Improvement0.71 0.18 0.18 0.18 0.42 0.26 0.26 0.18 0.08 0.18
County Roads50.63 45.41 46.63 46.84 45.56 45.37 46.30 0.93 46.40 0.10
Facilities Management8.23 7.87 7.71 7.68 7.58 7.58 7.68 0.10 7.68 -
Flood/Stormwater Mgmt.0.00 0.01 0.02 - - - 0.01 0.01 0.01 -
Brinnon Flood Control0.01 - - - - - - - - -
Quilcene Flood Control0.01 0.03 0.03 0.03 - - - - - -
Construction & Renovation0.53 0.01 0.37 0.37 0.54 0.40 0.60 0.20 0.59 (0.01)
HJ Carroll Park JUMP0.28 - 0.38 0.38 0.28 (0.10)
Solid Waste8.28 11.26 10.21 10.00 11.26 10.10 11.07 0.97 11.07 -
Tri Area Sewer1.12 0.15 0.19 - 0.33 1.53 1.76 0.23 1.76 -
ER & R6.60 6.64 6.65 6.63 6.63 6.63 6.63 - 6.63 -
Information Services7.14 7.45 8.45 8.43 8.66 8.66 9.02 0.36 9.02 -
171.41 155.24 152.32 155.27 157.34 156.97 166.74 9.95 166.27 (0.11)
295.58 277.08 273.48 275.98 280.14 277.77 297.35 19.76 296.88 (0.11)
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