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HomeMy WebLinkAboutMid-Biennium PPPublic Hearing Presentation on December 5, 2022 1 Modificationbiennium Review and -Jefferson County Mid2023- Today’s Public Hearing:Adoption tentatively scheduled December 12, 2022 biennium Review and Modification-Final MidBoard of Commissioners may direct changes for the biennium Review and Modification-2023 Mid-deliberations on the Recommended 2020Hear public testimony to inform Commissioners’ Budget Presentation Overview:Consensus is a recession is on the wayInflation at 7.5% for 2022 causing major headachesSignificant federal revenue: American Rescue Plan ActBudget is largely status quo with minor increasesthanks to our citizens for their help on this–Significant changes to the way the County does business Management, the County at large and our citizensExtraordinary demands on Public Health, and Emergency 19 pandemic health emergency-Emerging from Covid 4 11.2%$ 60,149,553$ 54,078,260 Expenditures$ 54,704,985$ 47,165,939 From 2022 BudgetRecommended2023Appropriation rd Through 32022 Budget 58 OTHER FUNDS 32%-$2,259,885$3,330,440 BalanceUnreserved Fund 11.4%-$6,112,131$6,900,740BalanceEstimated Ending Fund 3.29%-$25,681,640$26,556,391 GF Expenditures 3.76%$24,257,084$23,377,627 GF Revenues From 2022 BudgetRecommended2023Appropriation rd Through 32022 Budget GENERAL FUND Summary of 2023 Recommended Budget 2022 2027 -General Fund 5 Year Projection 2023 Modification Overviewbiennium Review and -2023 Mid- Updated 11-30-22 20232024202520262027 GENERAL FUND 2022ProjectedProjectedProjectedProjectedProjected ProjectedBudgetBudgetBudgetBudgetBudget Beginning Fund Balance6,952,7406,900,7406,112,1315,633,6205,485,6915,689,830 REVENUES23,750,00024,250,99025,187,07826,159,29927,169,04828,217,774 EXPENDITURES:(23,802,000)(25,681,640)(26,323,681)(26,981,773)(27,656,317)(28,347,725) Estimated carryover 642,041658,092674,544691,408708,693 Ending Fund Balance6,900,7406,112,1315,633,6205,485,6915,689,8306,268,571 3,570,3003,852,2463,948,5524,047,2664,148,4484,252,159 Recommended Reserves - 15% of Expenditures Unreserved Fund Balance3,330,4402,259,8851,685,0681,438,4251,541,3822,016,413 General Fund Enhancement Highlights in 2023 6 Budget:Base – 2023 Budget Amendment RevenueExpenditure Updated 11-29-2022 Base Base One-time Budget One-time FundDepartmentBudget Add Add Add Add DescriptionNotes General Fund 067Emergency Management 8,916 Additional Starting Salary for Program CoordinatorPosition previously approved by BoCC 250Treasurer 6,001 Restoring position for Clerk Hire.Position removed in error in 2023 Original Budget 261Operating Transfer 38,000Operating Transfer increase for Fund 174 ParksSee details in Add Form request. Total - - 52,917 - Debt: issue bonds for needed capital facilities.We retired our Castle Hill debt at the end of 2021. We now have the capacity to shows bond debt service paid by REET or General Fund. green line The County’s annual debt service schedule is shown below. The 7 8 Continuing structural funding problem for counties Chronic Road Fund funding shortagesCapital project and property managementSustainable forestry programICG-Continued intergovernmental cooperation American Rescue Plan Act fundshousing/childcare–Competition for employees Looming recessionInflation at a 40 year high opportunities:quo, however, we are faced with numerous challenges and 2023 Review and Modification is mostly status -The 2022County Challenges and Opportunities: Budget Policies:9 19. -established by Resolution 41Each fund is projected to meet the minimum recommended reserve, for each fund (General Fund increased from 10% to 15%);setting minimum recommended reserve amounts 19-Resolution 41use of Special Purpose Tax (Proposition 1); 10:-Resolution No. 32Biennium Review and Modification;-Mid2023 -Goals and Objectives for the 202222:-Resolution No. 38including:substantially complies with adopted county ordinances and resolutions, complies with all statutory and constitutional requirements, and biennium Review and Modification --The 2022 Recommended 2023 General Fund Budget 10 ATTACHMENT 1: GENERAL FUND SUMMARY - 2023 Amendment updated 11-21-2022 Page 1 of 2 REVENUES 2022 BUDGET2023 Budget Through 3rd Qtr Orig Budget CategoriesDescription Appropriations(Dec 2021)Budget Amendment Taxes Property Tax8,567,2688,824,2868,824,286 311 Diverted Road Taxes670,000620,000620,000 311 Timber Excise Tax300,000300,000300,000 3174010 Timber Excise Tax (div)39,59939,59939,599 3174020 Sales Tax5,100,0005,233,2905,233,290 31310 Sales Tax - Local Option Criminal Justice523,399543,288543,288 31371 Sales Tax - Special Purpose1,255,5741,303,2861,303,286 31315 Leasehold Excise Tax85,35487,06187,061 317 Treas Collection Fees REET111,142111,142111,142 34142/313233 Interest & Penalties406,136414,258320,000 359 Total Taxes17,058,47217,476,21017,381,952 Other Treasurer's Revenue Fed Entitlements-PILT (includes state) 1,754,2611,545,7621,765,762 33215 33602 PUD Privledge Tax413,131425,431425,431 335 Marijuana Tax45,55746,92346,923 336064142 Crim Just Hi Crime/DUI/Asst480,000494,400494,400 3360610/51 Liquor Excise Tax70,49471,90471,904 3360694 Liquor Profit84,97186,67186,671 3360695 Interfund Serv.-Cost Allocation216,993223,502223,502 36250180/671 Investment Income29,278447,767600,000 36111 Treasurer's Invest Fees & other fees66,08067,29067,290 3414215-20/50 Miscellaneous Revenue11,25211,25210,962 360 Timber Sales D.N.R.100,000100,000500,000 3951010 Transfer in to Treas. from other funds41,29741,29741,297 397 Total Other Treasurer's Revenue3,313,3143,562,1994,334,142 TOTAL TREASURER'S REVENUE20,371,78621,038,40921,716,094 Revenue by General Fund Dept Dept #Description 010Assessor8,3008,3008,300 020Auditor389,594398,125398,125 021Elections196,029221,940237,745 050Clerk322,184128,538115,853 059County Administrator 3,8123,9274,142 060Commissioners8,2418,4898,489 067Emergency Management101,301104,34163,872 068Community Services10,2994,429603 080District Court607,956555,834575,834 110Juvenile Services322,817306,904357,483 150Prosecuting Attorney243,341250,643232,831 151Coroner34,62535,40935,409 180Sheriff659,966390,498390,498 240Superior Court59,27559,69579,419 270Non Departmental38,10139,24532,387 TOTAL DEPARTMENTAL REVENUES3,005,8412,516,3172,540,990 TOTAL REVENUE 23,377,62723,554,72624,257,084 Recommended 2023 General Fund Budget 11 continued- EXPENDITURES 2022 Budget2023 Budget Through 3rd Qtr Orig Budget Dept.Description Appropriations(Dec 2021)Budget Amendment 010ASSESSOR1,040,437979,917972,427 020AUDITOR1,057,661924,969911,668 021ELECTIONS511,518417,867435,588 050CLERK814,123523,542517,539 059COUNTY ADMINISTRATOR687,185630,412641,215 060COMMISSIONERS737,521615,902670,755 061BOARD OF EQUALIZATION28,49229,18227,816 062CIVIL SERVICE COMMISSION6,5936,4776,477 063PLANNING COMMISSION42,57843,85543,830 067EMERGENCY MANAGEMENT360,528339,321308,684 068COMMUNITY SERVICES245,593230,171227,419 080DISTRICT COURT1,095,703949,584938,487 110JUVENILE SERVICES1,345,9641,267,0111,269,890 150PROSECUTING ATTORNEY1,583,2661,342,2511,443,106 151CORONER59,77861,15760,675 180SHERIFF7,578,2287,248,5518,333,461 240SUPERIOR COURT396,901391,502389,443 250TREASURER675,356613,953613,765 270NON-DEPARTMENTAL5,002,9554,885,4025,295,048 Total Departments23,270,38021,501,02623,107,293 261OPERATING TRANSFERS Auditor's O&M130,219130,219260,438 Community Development835,637668,957450,000 Cooperative Extension278,939284,286283,580 County Lakes22,73218,26422,732 Parks & Recreation704,005673,427721,559 Public Health1,064,832707,681532,068 Public Health Nurse64,29766,22663,748 Roads93,042155,116240,222 Substance Abuse59,49561,2800 Other Misc. Transfers32,81329,164 Total Operating Transfers 3,286,0112,794,6202,574,347 TOTAL EXPENDITURES 26,556,391 24,295,647 25,681,640 Recommended 2023 Budget 12 Other Funds- ATTACHMENT 2: OTHER FUNDS SUMMARY - 2023 Amendment updated 11-29-2022 2022 Budget (thru 3rd Qtr Appr)2023 Orig Budget (12/2021) 2023 Budget Amendment OTHER FUNDSRevenueExpendituresRevenueExpenditures RevenueExpenditures 104-HAVA 3 GRANT - 56,011 - 56,011 - 47,337 105-AUDITOR'S O&M 212,524 114,350 77,900 74,720 338,338 78,900 106-COURTHOUSE FACILITATOR 5,662 5,678 5,660 5,678 5,000 5,480 107-BOATING SAFETY PROGRAM 44,503 99,140 44,500 44,500 44,500 44,500 108-COOPERATIVE EXT. PROGRAMS 451,765 565,418 407,193 442,810 492,738 531,048 109-NOXIOUS WEED CONTROL 201,717 230,796 167,717 167,717 189,517 321 119-JEFFCOM BOND FUND 276,600 275,920 288,000 280,345 288,000 280,345 120-CRIME VICTIMS SERVICES 94,793 174,404 81,543 174,395 81,543 173,226 123-JEFF CO GRANT MANAGEMENT FUND 3,694,824 3,541,048 1,940,552 1,940,552 2,042,000 4,362,518 125-HOTEL-MOTEL 537,090 885,892 537,087 885,892 655,000 804,142 126-H&HS SITE ABATEMENT - 20,000 10,000 10,000 - 9,000 127-PUBLIC HEALTH 6,072,467 6,465,943 5,468,085 5,643,708 6,528,760 6,115,462 128-WATER QUALITY FUND 1,093,827 1,481,276 1,085,245 1,246,077 862,791 1,055,973 129-LAND ACQUISITIONS 325,000 325,000 150,000 150,000 345,000 345,000 130-MENTAL HEALTH 51,736 69,252 51,732 69,250 51,732 74,000 131-CHEMICAL DEPEND/MENTAL HEALTH 625,000 756,152 625,000 694,734 768,777 872,370 134-JC INMATE COMMISSARY 39,003 41,506 39,000 41,500 39,000 39,000 135-JEFFERSON COUNTY DRUG FUND 14,242 16,790 14,240 16,789 600 - 140-LAW LIBRARY 16,424 16,419 16,418 16,418 16,418 16,418 141-TRIAL COURT IMPROVEMENT 23,691 17,242 23,690 17,240 23,690 17,240 143-COMMUNITY DEVELOPMENT 2,052,723 2,215,246 1,793,745 1,735,582 1,878,160 2,225,395 147-FEDERAL FOREST TITLE III 21,002 100,015 21,000 - 20,500 100,050 148-JEFF CO AFFORDABLE HOUSING 705,103 1,478,500 705,103 - 687,350 687,000 149-HOMELESS HOUSING 545,250 365,271 500,250 - 245,500 528,000 150-TREASURER'S O&M 58,120 57,544 58,120 57,546 57,700 57,709 151-REET TECHNOLOGY FUND 14,000 14,000 14,000 14,000 14,000 14,000 155-VETERANS RELIEF 66,055 77,382 66,050 77,769 67,172 77,451 160-WATER POLLUTION CNTRL LOAN - 7,000 - 7,000 - 7,000 174-PARKS AND RECREATION 834,755 919,534 914,374 957,742 862,059 906,785 175-COUNTY PARKS IMPROVEMENT 345,000 350,045 220,000 224,843 168,450 194,515 178-POST HARVEST TIMBER MGMT RESV - 1,500 - 1,500 - 1,500 180-COUNTY ROADS (INCL 181) 10,636,422 12,111,305 14,264,381 15,221,665 11,582,153 11,856,570 185-FLOOD/STORM WATER MANAGEMENT - 3,208 - 2,500 - 2,574 186-BRINNON FLOOD CONTROL - 2,500 - 2,500 - 2,500 187-QUILCENE FLOOD CONTROL - 12,360 - 2,623 - 5,522 301-CONSTRUCTION & RENOVATION 1,032,450 595,047 2,482,674 566,111 1,182,341 2,760,577 302-COUNTY CAPITAL IMPROVEMENT 1,744,688 2,552,194 1,553,875 2,600,000 1,793,875 1,939,284 304-HJC JUMP PLAYGROUND 1,364,848 1,345,710 200,000 200,000 12,565 306-PUBLIC INFRASTRUCTURE 630,750 1,616,530 651,500 265,750 651,500 361,410 308-CONSERVATION FUTURES TAX 264,900 545,112 267,380 264,180 270,350 866,901 401-SOLID WASTE 4,029,053 4,770,610 3,986,265 4,393,560 4,115,940 4,745,181 402-SOLID WASTE POST CLOSURE - 6,050 - 6,000 100 6,100 403-SOLID WASTE EQUIPMENT RESERVE 1,200 600 1,200 - 2,000 600 404-YARD WASTE EDUCATION FUND 8,000 10,000 8,000 10,000 8,000 10,000 405-TRI-AREA SEWER FUND 1,748,500 1,730,646 10,323,500 10,354,556 11,307,435 10,463,787 501-EQUIPMENT RENTAL & REVOLVING 3,011,080 3,296,286 3,094,690 3,517,928 3,094,690 3,518,345 502-RISK MANAGEMENT RESERVE 150,000 150,000 150,000 150,000 150,000 150,000 505-EMPLOYEE BENEFIT RESERVE 275,003 433,378 275,000 213,200 290,600 313,200 506-INFORMATION SERVICES 2,541,431 2,847,712 2,090,657 1,983,855 2,127,979 2,109,025 507-FACILITIES MANAGEMENT 1,304,738 1,304,738 1,318,026 1,318,026 1,353,727 1,353,727 TOTAL OTHER FUNDS BUDGETS 47,165,939 54,078,260 55,993,352 56,126,772 54,704,985 60,149,553 Recommended 2023 Staffing Schedule 13 STAFFING SCHEDULE - 2023 BUDGET AMENDMENT updated 11/4/2022 jfs (Full Time Equivalents - FTE's) 5 YR HISTORICALBudget 2023 Recession BudgetBudgetBudgetBudgetBudgetBudget BudgetBudget Amendmentto 2023 Amendment Department200820172018201920202021202220232023Change Assessor10.63 9.50 9.50 9.39 10.39 9.39 9.50 10.50 10.50 - Auditor8.05 7.88 7.88 7.75 8.50 8.50 10.81 10.81 11.40 0.59 Elections2.19 2.12 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 5.97 5.97 - County Administrator3.16 2.94 3.13 3.13 3.13 3.13 5.03 4.53 5.13 0.60 Commissioners5.36 5.08 4.87 4.87 4.87 4.87 5.90 5.90 5.90 - Board of Equalization0.22 0.60 0.50 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 4.30 4.30 - District Court9.11 8.96 8.96 8.96 8.96 8.96 8.96 8.96 9.16 0.20 Juvenile Services8.19 7.55 7.75 7.75 7.75 7.75 7.68 7.68 8.20 0.52 Prosecuting Attorney11.85 10.25 9.95 9.80 11.40 10.40 11.60 11.60 11.60 - Sheriff48.46 51.68 50.70 51.10 49.63 49.63 50.63 50.63 51.00 0.37 Superior Court2.15 2.25 2.25 2.25 2.25 2.25 2.44 2.44 2.25 (0.19) Treasurer4.61 4.40 4.71 4.46 4.67 4.67 5.67 5.67 5.81 0.14 124.17 121.84 121.16 120.71 122.80 120.80 131.11 131.61 133.84 2.23 Auditor's O & M0.00 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 0.08 - Boating Safety0.26 0.33 0.25 0.25 0.23 0.23 0.23 0.23 - (0.23) Cooperative Extension 4.10 5.30 4.25 4.35 3.29 3.29 3.02 3.02 2.85 (0.17) Noxious Weed Control - 1.00 1.00 1.50 1.50 1.50 - 4H After School 1.26 0.60 0.40 0.95 1.40 1.40 0.62 0.62 1.07 0.45 Crime Victims1.05 1.18 1.18 1.20 1.20 1.20 1.20 1.20 1.58 0.38 Public Health38.79 36.31 33.50 35.80 37.60 38.19 42.41 42.13 45.32 3.19 Water Quality6.03 9.09 8.94 8.55 8.42 8.42 8.41 8.41 8.44 0.03 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 18.20 19.03 0.83 Treasurer's O & M0.15 0.29 0.29 0.29 0.33 0.33 0.33 0.33 0.33 - Veteran's Relief 0.13 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 6.90 6.85 (0.05) County Parks Improvement0.71 0.18 0.18 0.18 0.42 0.26 0.26 0.08 0.19 0.18 County Roads50.63 45.41 46.63 46.84 45.56 45.37 46.80 46.90 45.77 (1.13) Facilities Management8.23 7.87 7.71 7.68 7.58 7.58 7.68 7.68 8.17 0.49 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 0.59 0.60 0.01 HJ Carroll Park JUMP0.28 - 0.38 0.28 0.02 (0.26) Solid Waste8.28 11.26 10.21 10.00 11.26 10.10 11.07 11.07 11.13 0.06 Tri Area Sewer1.12 0.15 0.19 - 0.33 1.53 1.76 1.76 2.15 0.39 ER & R6.60 6.64 6.65 6.63 6.63 6.63 6.63 6.63 7.19 0.56 Information Services7.14 7.45 8.45 8.43 8.66 8.66 9.02 9.02 9.13 0.11 171.41 155.24 152.32 155.27 157.34 156.97 167.24 166.77 171.55 4.85 295.58 277.08 273.48 275.98 280.14 277.77 298.35 298.38 305.39 7.08 Recommended 2022budget for approval, scheduled for December 12, 2022.will be noted in a memo that will accompany the final Any changes or corrections to the recommended budget 14 Modification changes or corrections:biennium Review and -2023 Mid- Conclusion:15 Julie Shannon, Veronica Shaw, Judy Shepherd, Renee Talley and Cathy Taylor.Chapman, Carolyn Gallaway, Adiel McKnight, Sarah Melancon, Stacie Prada, Particular recognition and my personal thanks go to Rose Ann Carroll, Jeff work hard to prepare the budget submissions for the Board’s consideration. Many other individuals in every branch and department of our organization biennium Review and Modification. -2023 Mid-2022our organization have worked hard to prepare the Recommended Staff, directors and elected officials in every branch and department of have on County operations.developed a budget that will help mitigate the effects a recession might We anticipate a recession in 2023 and have is fiscally sustainable. biennium Review and Modification -2023 Recommended Mid-The 2022 Conclusion 16 thank him for his service to our county and the cause of justice.deserved retirement in January 2023. We -Court Judge, Keith Harper, to a wellprepared her office well for her departure. We are also losing our Superior Family Court Department Director, Barbara Carr. Fortunately, she has new roles. We reluctantly say farewell to our outstanding Juvenile and Clerk and Brenda Huntingford as our new Auditor. We wish them well in their being followed by new elected public servants: Amanda Hamilton as our new retiring after decades of public service for which we thank them. They are towards 2023. Our Auditor, Rose Ann Carroll, and our Clerk, Ruth Gordon, are Jefferson County is losing some distinguished public servants as we move continued:- –17 Public Hearing–Questions?