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Home My WebLink About67 22COUNTY OF JEFFERSON State of Washington Adopting the 2022-2023 Mid -biennium Review and } Modification for the General Fund and Other Funds, } the 2023 Jefferson County Road Construction } Program, the 2023 County Capital Improvement } Program, and the Central Services 2023 Cost } Allocation Plans } RESOLUTION NO. 6 22 WHEREAS, on March 11, 2019 the Board of County Commissioners, through Ordinance 03-0311-19, adopted biennial budgeting for Jefferson County: and A WHEREAS, the biennial budget for Jefferson County consists of two 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 August 1, 2022, the Board of County Commissioners adopted Resolution No. 38-22 setting Objectives and Procedures for the 2022-2023 Mid -Biennium Review and Modification; and WHEREAS, Jefferson County's Elected Officials and Department Directors, working with the County Administrator, have prepared revenue and expenditure plans for 2023 in conformance with Resolution No. 38-22; 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 21, 2022 the Board of County Commissioners conducted a public hearing on setting the 2023 Ad Valorem Tax Levies for Jefferson County in 2022 to be collected in 2023, and subsequently adopted Resolution No. 56-22 for the General Fund levy, Resolution No. 58-22 for the County Road levy, Resolution No. 57-220 for the Diversion of Road levy for traffic law enforcement and Resolution No. 55-22 for the Conservation Futures levy; and WHEREAS, on December 5, 2022, the Board of County Commissioners conducted a public hearing on the Recommended 2022-2023 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 2022-23 Jefferson Mid -biennium Review and Modification" which conveys the same 1 information as the "Message for the Recommended 2022-2023 Jefferson County Mid -biennium Review and Modification; and WHEREAS, the 2022-2023 Jefferson County Mid -biennium Review and Modification as herein adopted complies with state law, including Chapter 36.40 of the Revised Code of Washington; NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners, Jefferson County, Washington, that the 2023 Jefferson County Road Construction Program, the County Capital Improvement Program and Central Services Cost Allocation Plans for 2023 are hereby adopted as part of this budget document; and, BE IT FURTHER RESOLVED, that the 2022-2023 Final Mid - biennium Review and Modification Detail as posted by the Jefferson County Auditor on December 6, 2022 is hereby accepted; and, BE IT FURTHER RESOLVED, that the 2023 Central Services Facilities and Information Services Cost Allocation Plans 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, and III) are hereby adopted as the 2022-2023 Mid -biennium Review and Modification for Jefferson County, including the General Fund and all other County Funds; with an individual annual budget for 2023 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. Furthermore, any revisions in 2023 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 day of December, 2022. JEI;�ERSON COUNTY B RD OF COMMISSIONERS SEAL: Heid Eise our, Chair T,--A- Tr4l --- 11 X-_-]'--- ATTEST: �/,, 6 zwr, (arolyn-Oallaway, Clerk of the Board 2 ATTACHMENT 1: GENERAL FUND SUMMARY - 2023 Amendment updated 11-21-2022 Page 1 of 2 REVENUES 2022 BUDGET 2023 Budget Through 3rd Qtr Orig Budget Categories Description Appropriations (Dec 202-1) Budget Amendment Taxes 311 Property Tax 8,567,268 8,824,286 8,824,286 311 Diverted Road Taxes 670,000 620,000 620,000 3174010 Timber Excise Tax 300,000 300,000 300,000 3174020 limber Excise Tax (div) 39,599 39,599 39,599 31310 Sales Tax 5,100,000 5,233,290 5,233,290 31371 Sales Tax - Local Option Criminal Justic 523,399 543,288 543.288 31315 Sales Tax -Special Purpose 1,255,574 1,303,286 1,303,286 317 Leasehold Excise Tax 85,354 87,061 87,061 341421313233 Treas Collection Fees REET 111,142 111,142 111,142 359 Interest & Penalties 406,136 414,258 320,000 Total Taxes 17,058,472 17,476,210 17,381,952 Other Treasurer's Revenue Fed Entitlements-PILT (includes state) 1,754.261 1,545,762 1,765.762 3321533602 335 PLID Pdvledge Tax 413,131 425,431 425.431 336064142 Marijuana Tax 45,567 46,923 46,923 3360610/51 Crim Just Hi Crime/DLII/Asst 480,000 494.400 494.400 3360694 Liquor Excise Tax 70,494 71,904 71,904 3360695 Liquor Profit 84,971 86,671 86,671 36250180/671 Interfund Serv.-Cost Allocation 216,993 223,502 223,502 36111 Investment Income 29.278 447,767 600.000 3414215-20/50 Treasurer's Invest Fees & other tees 66,080 67,290 67.290 360 Miscellaneous Revenue 11,252 11,252 10,962 3951010 Timber Sales D.N.R. 100,000 100.000 500,000 397 Transfer in to Treas. from other funds 41,297 41,297 41,297 Total Other Treasurer's Revenue 3,313,314 3,562,199 4,334,142 TOTAL TREASURER'S REVENUE 20,371,786 21,038,409 21,716,094 Revenue by General Fund Dept Dept # Description 010 Assessor 8,300 8,300 8.300 020 Auditor 389,594 398,125 398.125 021 Elections 196,029 221.940 237.745 060 Clerk 322,184 128.538 115.853 059 County Administrator 3,812 3,927 4,142 060 Commissioners 8,241 8,489 8,489 067 Emergency Management 101,301 104,341 63,872 068 Com m u n ity Services 10,299 4,429 603 080 District Court 607,966 565,834 675,834 110 Juvenile Services 322,817 306,904 367,483 150 Prosecuting Attorney 243,341 250,643 232.831 151 Coroner 34,625 35,409 35.409 180 Sheriff 659,966 390A98 390,498 240 Superior Court 59,275 59.695 79,419 270 Non Departmental 38,101 39,245 32,387 TOTAL DEPARWENTAIL REVENUES 3,006,841 2,616.317 2,540,9901 TOTAL REVENUE 23,377,627 23,554,726 24,257,084 EXPENDITURES 2022 Budget 2023 Budget Through 3rd Qtr Orig Budget Dept. Description Appropriations (Dec2021) Budget Amendment 010 ASSESSOR 1,040,437 979,917 972,427 020 AUDITOR 1,057,661 924,969 911,668 021 ELECTIONS 511,518 417,867 435,588 050 CLERK 814,123 523,542 517,539 059 COUNTYADMINISTRATOR 687,185 630,412 641,215 060 COMMISSIONERS 737,521 615,902 670,755 061 BOARD OF EQUALIZATION 28,492 29,182 27,816 062 CIVIL SERVICE COMMISSION 6,593 6,477 6,477 063 PLANNING COMMISSION 42,578 43,855 43,830 067 EMERGENCY MANAGEMENT 360,528 339,321 308,684 068 COMMUNITY SERVICES 245,593 230,171 227,419 080 DISTRICT COURT 1,095,703 949,584 938,487 110 JUVENILE SERVICES 1,345,964 1,267,011 1,269,890 150 PROSECUTING ATTORNEY 1,583,266 1,342,251 1,443,106 151 CORONER 59,778 61,157 60,675 180 SHERIFF 7,578,228 7,248,551 8,333,461 240 SUPERIOR COURT 396,901 391,502 389,443 250 TREASURER 675,356 613,953 613,765 270 NON -DEPARTMENTAL 5,002,955 4,885,402 5,295,048 Total Departments 23,270,380 21,501,026 23,107,293 261 OPERATING TRANSFERS Auditor's O&M 130,219 130,219 260,438 Community Development 835,637 668,957 450,000 Cooperative Extension 278,939 284,286 283,580 County Lakes 22,732 18,264 22,732 Parks & Recreation 704,005 673,427 721,559 Public Health 1,064,832 707,681 532,068 Public Health Nurse 64,297 66,226 63,748 Roads 93,042 155,116 240,222 Substance Abuse 59,495 61,280 0 Other Misc. Transfers 32,813 29,164 Total Operating Transfers 3,286,011 2,794,620 2,574,347 TOTAL EXPENDITURES 1 26,556,391 1 24,295,647 1 25,681,640 ATTACHMENT 2: OTHER FUNDS SUMMARY - 2023 Amendment OTHER FUNDS 2022 8ud9et (thru 3rti Otr Appr) Revenue Expendarims 2023-0ng Budget11?J2021) Revenue Expenditures 2023 &�dget_Amendment Revenu� E pendB�es 104•HAVA3 GRANIT 56 011 66,011 47,337 105-AUDITOR'S OVA 212,524 114350 77.900 74,720 338 330 78,900 106-COURTHOUSE FACILITATOR 5,662 SA78 5A60 5,678 5000 6.480 107-BOATING SAFETY PROGRAM 44,603 99.140 44500 "S00 44 500 44,600 100-COOPERAME EXT PROGRAM 451,766 565A18 407,193 442b10 492 738 531,048 109-NOXIOUSVVEEDCOtiTR,,!- 201.717 230,796 167,717 167,717 189517 321 119•JEFFCO+IBOIJDFIjtfD 276,600 275920 288,000 28OJ46 288000 280,346 120-CRIME VICTIMS SEPIACES 94,793 174A04 81b43 174,396 81543 173226 123-JEFFCOGRANT fRV4J CEtrErITF+1t1C 304,824 3$41,048 1.940552 1,940,562 2042000 4362,518 126•NOTEL-WTEL 537.090 885,892 537467 865A92 655 000 804,142 126•H&H$ SffE A6XEf&JjT 20,000 10.000 10000 9,000 127•PUBUC HEALTH 6AM467 6A65,943 SA60006 6,643,700 6528 760 6A 15,462 128•WXEROUAUTYFUND 1,093,027 101,276 1,085245 1246,077 862,791 tA55.973 129•LANDACQUISITIONS 325.000 326.000 160400; 160000 345,000 345.000 130-1VENTAL HEALTH 61,736 69262 51,732 69260 51,732 74,000 131-CHEMICAL DEPENDAENTAL HEALTH 626,000 766.152 626.000 694134 760,777 872,370 134-JCINM4TECOMNSBARY 39,003 41306 39000 41,500 39b00 39,000 136-JEFFERSONCOUNfYORUGFUND 14,242 16,790 14240 16,789 600 140•LAWLO WiY 16,424 16A19 16A18 16A18 16A18 W418 141-TRIAL COURT NYPROVEMENf 23.691 17242 23b90 17240 23490 17240 143-COMMUNITYDEtEIAPMENT 2.062.723 2215.246 1,793,745 3 1,735582 1078,160 2225.395 147-FEDERAL FORM TITLE is 21,002 100,015 21200 20500 100,050 148-JEFFCOAFFOROABLEHOUSING 706,103 108,500 705,103 687350 687,000 149•HObELEWHOUSPIG 546260 366271 500250 ; 245.500 52800 150•TREASURER'SOAM 58,120 67,644 68120 57-W 57„700 67.709 1514REETTECHNOLOGYFUND 14,000 14A00 14,000 ub00 14b00 14,000 1554ETERANSRELEF 66,066 77,382 66ASO 77,769 67,172 77A51 160-WXBt POLLUTION CNTRL LOAN 7.000 71100 7,000 174-PARKSAND RECREATION 834,765 919534 914,374 957,742 MA59 906,185 176-MNTYPARKSNVROWMIENT 346.000 350,046 220b00 224843 168A50 194.516 178•PIOST HARVEST TIRABER MW RESV - 1$00 10 ,50 1,500 180-COUNTYROADS(NCL181) 10.636A22 12111.305 14264,301 15221b65 11.582,153 11.856,570 185•FLOOD/STOFJAWAM MY4AGEMQAT 3208 2500 - 2.574 186•BRNNON FLOOD CONTROL 2$00 i 2500 2.600 187-OUECENE FLOOD CONTROL 12,360 2b23 6322 301-CONSTRUCTION & RENOWMON 11132A50 695.047 2482.6T4 ,, 566111 1,182341 2,760,577 302-COUNWCAPTAI.NA)ROVEIWENT 11744488 2,562.194 1563875 2b00A00 1,793STS 1.939.284 3044UCJUAAPPLAYGROUND 1364448 1,346J10 200,000 200AN 12,566 306•PUB±;JCNFRASMUCTURE 630.750 1A16,530 661500 266,760 651600 361A10 308•COHSBtVAnON FUTURESTAX 264.900 645.112 267,380 264,180 270,350 066,901 4 01 -SOLID WASM 4A29,053 4,770,610 3986265 4393560 4,115940 4,745,181 402-SOLID WASTEPOSTCLOSUPE 6450 6,000 100 6,100 403-SOLID 7daSTEEOUIPM TPL:,�--- 1.200 600 1200 - 2,000 600 404-YARD `l+'ASTE EDUCAWNFUNO 8.000 10400 8b00 3 10000 81l00 1000 405-TRI-AREA SE', &R FUND 1148,500 1730446 10,323500 10354556 11,307A35 1003,787 501-EQIUPfrElITREFITAL&FEVAOLMI 3bi1.080 3296.266 3,09400 3517,926 31194b90 3,5%345 502-RISKWMAGEP,ENTRESERVE 150,000 150000 150000 150,000 150b00 150.000 505-EMPLOYEE BEIIEFITRESERVE 275M3 433,378 275000 213200 290M 313200 606•NFORiAATiOn SERVICES 2541,431 2A47,712 2.0901657 1983055 2.1271179 2,109,025 507•FACILITIESr.741AGE. ENT 1304,738 , 1,304,738 1318,026 z 1318026 1353,777 1353.727 TOTAL OTHER FUrIOS BUDGETS 47165 939 54 078 260 55,993 352 1 56 126772 54 704 985 1 60,149553 STAFFING SCHEDULE -2023 BUDGET AMENDMENT updated 11/42022 it l Ful Tme Ecun+altra . FTEM Recesson 5 YR HISTORICAL Budget 2023 Budget Budget Budget Budget Budget Budget Budget Bu4grt Amendmrrnt to2023Amendmrrt 2008 2017 2018 2019 2020 2021 2022 2023 2023 chill Assessor 1063 950 950 939 1039 9 39 950 1050 1050 Auditor 805 788 788 775 850 8 50 1081 1081 1140 059 EieCtonls 219 212 212 212 212 212 212 212 212 - Clerk 700 610 604 604 604 604 597 597 597 - CMWAdmrnlsMator 316 294 313 313 313 313 503 453 513 060 Commissioners 5.36 508 487 487 487 4 87 590 590 590 Board of Equalaelton 022 060 0501 0501 050 050. 050 0 50 0 50 Planning Commission 0 50 Safely & Seturgy (Emer Mgm 269 253 280 259 259 259 430 4 30 430 DistnctCourt 911 896 896 896 896 896 896 896 916 020 Juvenile Services 819 755 775 775 775 775 768 768 820 052 ProseculingAtbtney 1185 1025 995 980 1140 1040 1160 1160 1160 - Swf 4846 5168 5070 5110 4963 49 63 5063 50 63 5100 037 SupenorCourt 215 225 225 225 225 225 244 244 225 (019) Treasurer 461 440 471 446 4671 4 67 5671 567 581 1 014 124.17 121.64 121.16 120.71 12230 120.t0 131.11 r131.61 133.84 2.23 Auditor's O & M 000 038 038 038 038 0 38 - - CCuAhouse Facilitator 000 018 015 008 006 008 008 008 008 - Boa*V 026 033 025 025 023 023 023 023 (0 23) Cooperative Extension 410 530 425 435 329 329 302 302 285 (017) N onous Weed Control 100 100 150 150 150 4H After SCnool 126 060 040 095 140 140 062 0 62 107 045 ClimeVk#ms 105 118 118 120 120 120 120 120 158 038 Pubk Hearth 3879 3631 3350 35 80 3760 3819 4241 4213 4532 319 Wafer ouabAy 603 9.09 8 94 8,55 8 42 842, 8 41 ILL 8 44 003 Animal Services 264 JC Drug Fund 012 Trial Court Improvement 000 CommurlayDevrelopment 2589 1698 1640 1718 1603 1603 1820 1820 1903 083 Treastner's O& M 015 029 029 029 033 0 33 033 033 033 - Veteran's Relief 013 013 013 013 013 013 013 - Parks & Recreation 758 559 601 595 627 576 690 6 90 695 (0 05) CovagyParksimpro%ement 0.71 018 Ol8 Ole 042 026 026 008 019 0.18 Cowty Roads 5063 4541 46.63 4684 4556 45 37 4680 4690 45 77 (1 13) Facilities Management 823 787 771 768 758 756 768 768 $17 049 FlooWSWrmwaserMgmt 000 0.01 002 001 001 001 - Brinnon Flood Control 001 EMMIN Ouscene Flood Control 001 003 003 003 - - - - - - Constuction & Renovation 053 001 037 037 054 040 060 0 59 060 001 NJ Carroll ParkJUMP 028 MEME MEMEEE 038 0 28 002 (026) Solid Waste $ 28 1126 1021 1000 1126 1010 1107 1107 1113 006 Tn Area Sewer 112 015 019 033 153 176 176 215 039 ER&R 660 664 665 663 663 663 663 663 719 056 Information Services 714 745 845 843 866 8 66 902 902 913 011 171a1 166,241 152.32 1"27 167,34 168.97 167.24 1".77 1 17145 4M 286.66 1 277.06 1 273.48 1276111 290.14 277.77 1 280.36 2911,381 306.36 7.08 rl, (�� -2� y. ,StII NCl�.� TO: County Commissioners FROM: Mark McCauley, County Administrator DATE: December 12, 2022 County Administrator Mark McCauley 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 SUBJECT: Message for the Final 2022-2023 Jefferson County Mid -Biennium Review and Modification I am pleased to transmit to the Board of County Commissioners the Final 2022-2023 Jefferson County Mid -Biennium Review and Modification. This is Jefferson County's second Mid -Biennium Review and Modification 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 change continues to achieve its desired objectives. The Mid -Biennium Review and Modification allows departments to modify the budget for the second year of the biennial budget previously adopted by the Board of County Commissioners. Modifications are typically needed to adjust for changed economic conditions, personnel changes, new revenues being made available by granting agencies and other external influences. The County Commissioners will hold a hybrid public hearing on the Final 2022-2023 Mid -Biennium Review and Modification on Monday, December 5tn at 10:30 a.m. in the Commissioners' Chambers. The Commissioners are tentatively scheduled to take final action on December 12tn Elected officials and department directors developed the 2022-2023 Mid -Biennium Review and Modification using the best information available in the summer and fall of 2022. The County's expenditure budgets for calendar years 2022 (through the V Quarter Supplemental) 2023 are shown below: Expenditure Budgets 2022thru 3rd Quarter 2023 General Fund $26,556,391 $25,681,640 Other Funds (58) $54,078,260 $60,149,553 All Funds $80,634,651 $85,831,193 1 of 11 This memorandum offers highlights about the 2022-2023 Mid -biennium Review and Modification, and describes a number of the County's strategic opportunities and challenges in the years ahead. We continue to live in interesting times. We are finally emerging from the Covid-19 pandemic. Although people are still contracting Covid-19 and masking and vaccinations remain important, the worst of the pandemic seems to be behind us. That said, we have been through an extraordinary three years. Our Public Health and Emergency Management Departments performed magnificently during the pandemic — doing everything humanly possible to protect our community. We owe them a debt of gratitude. We also owe County workforce for stepping up to successfully serve our citizens during this difficult time. We also thank our citizens for taking the pandemic seriously and adopting the masking and distancing requirements to keep transmission and death rates low compared to most other Washington communities. Few can fully appreciate how COVID impacted the ways we deliver services to them. We emerged from the pandemic in sound financial shape due to robust revenue streams. Even so, there are serious threats on the horizon. High rates of inflation and rapidly rising interest rates have dramatically increased the cost of doing business and have dramatically increased the likelihood of a recession. As we move into 2023, we are hopeful that we can avoid the recession that many financial experts are predicting and maintain the positive revenue trends we've experienced during the pandemic. This Mid -Biennium Review and Modification was prepared with a cautious view of the future. The Board of County Commissioners issued conservative budget guidance earlier in the year, and our elected officials and department directors did a great job complying. Overview This Mid -biennium Review and Modification represents as close to a status quo budget as can be reasonably achieved. Salaries and benefits are static as our collective bargaining agreements have no cost of living pay adjustments for 2023 — although step increases and longevity payments continue as usual. Increases in non -salaries and benefits portion of the budgets were increased by only 1.5%- half of our typical annual increases. This is also true of general fund transfers to other funds. This reflects the Board's conservative budget guidance issued earlier in the year. 5-Year Budget Strategy TABLE 1 on the next page shows our General Fund Projection Model. It 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 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 that the County's fiscal condition remains solid going forward, provided we don't see a recession which could adversely affect revenues. 2of11 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. Said reserve is comprised 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 major financial disruptions. TABLE 1: 2023 BUDGET PROJECTION & FIVE-YEAR BUDGET OUTLOOK 11-30-22 2023 2024 2025 2026 2027 GENERAL FUND 2022 Projected Projected Projected Projected Projected Projected Budget Budget Budget Budget Budget Beginning Fund Balance 6,952,740 6,900,740 6,112,131 5,633,620 5,485,691 5,689,830 REVENUES 23,750,000 24,250,990 25,187,078 26,159,299 27,169,048 28,217,774 EXPENDITURES: (23,802,000) (25,681,640) (26,323,681) (26,981,773) (27,656,317) (28,347,725) Estimated carryover 1642,041 658,092 674,544 691,408 708,693 Ending Fund Balancel 6,900,740 6,112,131 5,633,620 5,485,691 5,689,830 6,268,571 Recommended Reserves - 15% of Expenditures) 3,570,300 3,852,246 3,948,552 4,047,266 4,148,448 4,252,159 Unreserved Fund Balancel 3,330,440 2,259,885 1,685,068 1,438,425 1,541,382 2,016,413 I This 5-year budget forecast for the General Fund includes very few ongoing budget enhancements. The small number of enhancements reflects the County's conservative approach required by economic forecasts predicting a recession in 2023. These General Fund enhancements are discussed below. Approved Additions to the 2022-2023 Biennial Budget ranarni Fund 2023 Budget Amendment Fund Department General Fund r 067 Emergency Management 250 Treasurer 261 Operati ng Transfer Total Base Base One-time Budget One-time Budget Add Add Add Add Description Notes Updated I1-29-2022 8,916 Additional Starting Salary for Program Coordinator Position previously approved by BoCC 6,001 Restoring position for Clerk Hire. Position removed in error in 2023 Original Budget 38,000 Operating Transfer increase for Fund 174 Parks See details in Add Form request. 52,917 Base budget expenditures in 2023 include a 1.5% increase for non -personnel line items, annual pay step increases and longevity payments for eligible employees. There is no general wage cost of living adjustment for staff in 2023. The Budget also includes a 1.5% increase in transfers in 2023 from the General Fund to support public services in other funds such as Parks and WSU Extension. Based on a newly adopted policy adopted by the Board, transfers to Public Health and Community Development were marginally reduced based on a financial needs analysis. Should the need arise, these two transfers can be revisited and increased should a genuine need arise. These transfers to other funds from the General Fund are to sustain existing public services, and they are a partial otfset to ground lost to inflation. 3 of 11 In January 2023, we will start a new collective bargaining cycle with a number of our bargaining units. We anticipate that our bargaining units will focus on cost of living increases due to the 40-year high inflation rates we've experienced. Across all funds we see an increase of just over 7 full time equivalent employees. For a detailed Staffing Schedule, see ATTACHMENT 3 to this memo. Major County Challenges and Opportunities What might be the most significant challenge is the destructive inflation rate - about 7.5 percent for all of 2022 up from 1.4% in January 2021. This has two corrosive effects: one is that the services the County needs to provide cost much more than in the past; the second is that our employees are suffering significantly reduced purchasing power and look to the County to help them keep up — which the County is ill-equipped to do. The County has been challenged on the employee recruiting and retention front. The County took some major steps to improve compensation for our employees in our last collective bargaining cycle. This included eliminating the bottom two pay steps and adding another step at the top. This resulted in every employee (the majority of employees) receiving two steps in one year. We also approved a 9% cost of living pay adjustment in the first year of our most recent agreements. Sadly, this progress has been erased by raging inflationary cost increases. In addition, our sister governments and the private sector have been increasing pay at even higher rates putting our County at a competitive disadvantage. Extraordinary pandemic related revenues: During 2021-2022 the County received approximately $7.95 million in American Rescue Plan Act funding. The County put these funds to very good use making major investments in local high priority projects, examples of which follow: o OlyCAP: $1,500,000 for Caswell Brown Outdoor Shelter o Jefferson County PUD No. 1: $900,000 for Broadband o Jefferson County Public Works: $650,000 for Hadlock Sewer o City of Port Townsend: $500,000 for Evans Vista o EDC Team Jefferson: $500,000 for Business Assistance Grants o Habitat for Humanity: $500,000 for Hadlock Affordable Housing o Fort Worden PDA: $378,000 for Debt Reserve/Capital Projects o Olympic Peninsula YMCA: $290,000 for Childcare Facility o Port of Port Townsend: $150,000 for Hydraulic Boat Lift o City of Port Townsend: $100,000 for Community Health and Wellness Center o KPTZ Radio: $65,000 for Morgan Hill Radio Tower • 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. Public Works is seeking additional funding from the 4of11 state to close the funding gap. The County has committed $1,945,000 of ARPA revenue to funding this worthy project. A related priority is extending the Distressed Rural County 0.09% sales tax contribution from the State for infrastructure that supports economic development, which is scheduled to expire in 2032. This is also a priority of our sister jurisdictions as they are eligible to receive funding for important local projects. As provided in House Bill 1590 the County adopted an Affordable Housing sales tax (of 1/101h of 1%) on December 21, 2020 and effective April 1, 2021, which is providing about $600K/year for affordable housing and supportive services. The initial $600,000 helped fund OIyCAP's 71h Hendricks affordable housing project, which is nearing completion. The County awarded OlyCAP $440,000 in 1590 funds through an RFP process in the summer of 2022 for a worthy housing project. 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 Collaborative 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 will been extended through December 31, 2023. 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 continues to reduce the diversion of Road Fund property taxes to the General Fund as it dropped from $720,000 to $670,000 in 2022 and will be further reduced to $620,000 in 2023. Our professional Road Fund staff will continue to leverage those dollars to secure additional grants for capital road projects and to help maintain and preserve County road infrastructure. Structural Funding Gap: We continue to labor under the 1% property tax increase limitation. While a problem every year, the problem has been magnified significantly by the 40-year high inflation we are experiencing — 7.5% for 2022. Maintaining service levels in a high inflation environment will be difficult, if not impossible. 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 Mid -biennium Review and Modification complies with all statutory and constitutional requirements, and substantially complies with adopted County ordinances and resolutions, including: 5of11 • Resolution No. 38-22, setting Objectives and Procedures for the 2022-2023 County Mid - biennium Review and Modification; • 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 2022-2023 Mid -Biennium Review and Modification includes: o the allowable 1% property tax revenue increase for the Road Fund o the allowable 1% property tax revenue increase for the General Fund, o the allowable 1% property tax revenue increase for the Conservation Futures Fund, o the base local sales tax of 1% o the 0.1% sales tax for Criminal Justice to the General Fund o the 0.3% special purpose sales tax to the General Fund approved by the voters in November, 2010 (Prop. 1) o the 0.1% sales tax for Mental Health/Chemical Dependency o the 0.1% sales tax for JeffCom 911 o the 0.1% sales tax for Affordable Housing The 2023 level of "diversion" of Road Fund property tax to the General Fund is reduced by $50,000 to $620,000 in 2023 following another $50,000 reduction in 2022 after holding steady at $720,000 for many years. The amount diverted from the Road Fund is less than the amount of money budgeted to be expended for traffic law enforcement by the Sheriff in 2023. The County's debt position remains solid. Since retiring the Castle Hill property acquisition debt in 2021, the county has incurred no new debt and has substantial debt capacity. The County will be evaluating its ability to assume new debt to help finance some needed capital facilities. The chart below shows the County's current and projected principal and interest payments through 2030. 6of11 Jefferson County $1,400,000 Annual Principal & Interest Due (rev - 11/06/2019) $1,200,000 $1,000,000 $$00,000 $600,000 $400,000 $200,000 �✓' All County Bond Principal & Interest due -JeffCorn oruy - Paid by County REET/Gen'I Fund Conclusion This Mid -biennium Review and Modification represents our cautious approach to the future. We are facing significant uncertainties and challenges, including a likely recession. Our hope is that we can sustain the improvements we've made in the face of these uncertainties. Many other individuals in every branch and department of our organization work hard to prepare the budget submissions for the Board's consideration. Particular recognition and my personal thanks go to Rose Ann Carroll, Jeff Chapman, Carolyn Gallaway, Adiel McKnight, Sarah Melancon, Stacie Prada, Julie Shannon, Veronica Shaw, Judy Shepherd, Renee Talley and Cathy Taylor. Jefferson County is losing some distinguished public servants as we move towards 2023. Our Auditor, Rose Ann Carroll, and our Clerk, Ruth Gordon, are retiring after decades of public service for which we thank them. They are being followed by new elected public servants: Amanda Hamilton as our new Clerk and Brenda Huntingford as our new Auditor. We wish them well in their new roles. We reluctantly say farewell to our outstanding Juvenile and Family Court Department Director, Barbara Carr. Fortunately, she has prepared her office well for her departure. We are also losing our Superior Court Judge, Keith Harper, to a well -deserved retirement in January 2023. We thank him for his service to our county and the cause of justice. ATTACHMENTS: 1. 2023 General Fund Summary 2. 2023 Other -Funds Summary 3. 2023 Departmental Staffing Schedule 7 of 11 ATTACHMENT 1: GENERAL FUND SUMMARY - 2023 Amendment updated 11-21-2022 Page 1 of 2 REVENUES 2022 BUDGET 2023 Budget Through 3rd Qtr Orig Budget Categories Description Appropriations (Dec 2021) Budget Amendment Taxes 311 PropertyTax 8,567,268 8,824,286 8,824,286 311 Diverted Road Taxes 670,000 620,000 620,000 3174010 Timber Excise Tax 300,000 300,000 300,000 3174020 Timber Excise Tax (div) 39,599 39,599 39,599 31310 Sales Tax 5,100,000 5,233,290 5,233,290 31371 Sales Tax- Local Option Criminal Justice 523,399 543,288 543,288 31315 Sales Tax- Special Purpose 1,255,574 1,303,286 1,303,286 317 Leasehold Excise Tax 85,354 87,061 87,061 34142/313233 Treas Collection Fees REET 111,142 111,142 111,142 359 Interest & Penalties 406,136 1 414,258 320,000 Total Taxes 17,058,472 1 17,476,210 17,381,952 Other Treasurer's Revenue Fed Entitlements-PILT (includes state) 1,754,261 1,545,762 1,765,762 33215 33602 335 PUD Privledge Tax 413,131 425,431 425,431 336064142 Marijuana Tax 45,557 46,923 46,923 3360610/51 Crim Just Hi Crime/DUI/Asst 480,000 494,400 494,400 3360694 Liquor Excise Tax 70,494 71,904 71,904 3360695 Liquor Profit 84,971 86,671 86,671 36250180/671 Interfund Serv.-Cost Al location 216,993 223,502 223,502 36111 Investment Income 29,278 447,767 600,000 3414215-20/50 Treasurer's Invest Fees & other fees 66,080 67,290 67,290 360 Miscellaneous Revenue 11,252 11,252 10,962 3951010 Timber Sales D.N.R. 100,000 100,000 500,000 397 Transfer into Treas. from other funds 41,297 41,297 41,297 Total Other Treasurer's Revenue 3,313,314 3,562,199 4,334,142 TOTAL TREASURER'S REVENUE 20,371,786 21,038,409 21,716,094 Revenue by General Fund Dept Dept # Description 010 Assessor 8,300 8,300 8,300 020 Auditor 389,594 398,125 398,125 021 Elections 196,029 221,940 237,745 050 Clerk 322,184 128,538 115,853 059 County Adm inistrator 3,812 3,927 4,142 060 Commissioners 8,241 8,489 8,489 067 Emergency Management 101,301 104,341 63,872 068 Community Services 10,299 4,429 603 080 District Court 607,956 555,834 575,834 110 Juvenile Services 322,817 306,904 357,483 150 Prosecuting Attorney 243,341 250,643 232,831 151 Coroner 34,625 35,409 35,409 180 Sheriff 659,966 390,498 390,498 240 Superior Court 59,275 59,695 79,419 270 Non Departmental 38,101 39,245 32,387 TOTAL DEPARTMENTAL REVENUES 3,005,841 2,516,317 2,540,990 TOTAL REVENUE 23,377,627 23,554,726 24,257,084 E.*In* Sol EXPENDITURES 2022 Budget 2023 Budget Through 3rd Qtr Orig Budget Dept. Description Appropriations (Dec 2021) Budget Amendment 010 ASSESSOR 1,040,437 979,917 972,427 020 AUDITOR 1,057,661 924,969 911,668 021 ELECTIONS 511,518 417,867 435,588 050 CLERK 814,123 523,542 517,539 059 COUNTY ADMINISTRATOR 687,185 630,412 641,215 060 COMMISSIONERS 737,521 615,902 670,755 061 BOARD OF EQUALIZATION 28,492 29,182 27,816 062 CIVIL SERVICE COMMISSION 6,593 6,477 6,477 063 PLANNING COMMISSION 42,578 43,855 43,830 067 EMERGENCY MANAGEMENT 360,528 339,321 308,684 068 COMMUNITY SERVICES 245,593 230,171 227,419 080 DISTRICTCOURT 1,095,703 949,584 938,487 110 JUVENILE SERVICES 1,345,964 1,267,011 1,269,890 150 PROSECUTING ATTORNEY 1,583,266 1,342,251 1,443,106 151 CORONER 59,778 61,157 60,675 180 SHERIFF 7,578,228 7,248,551 8,333,461 240 SUPERIOR COURT 396,901 391,502 389,443 250 TREASURER 675,356 613,953 613,765 270 NON -DEPARTMENTAL 5,002,955 4,885,402 5,295,048 Total Departments 23,270,380 21,501,026 23,107,293 261 OPERATING TRANSFERS Auditor's O&M 130,219 130,219 260,438 Community Development 835,637 668,957 450,000 Cooperative Extension 278,939 284,286 283,580 County Lakes 22,732 18,264 22,732 Parks & Recreation 704,005 673,427 721,559 Public Health 1,064,832 707,681 532,068 Public Health Nurse 64,297 66,226 63,748 Roads 93,042 155,116 240,222 Substance Abuse 59,495 61,280 0 Other Misc. Transfers 32,813 29,164 Total Operating Transfers 3,286,011 2,794,620 2,574,347 TOTAL EXPENDITURES 1 26,556,391 1 24,295,647 1 25,681,640 9of11 �" r o o o m m m N O N M 0 0 0 0 m O (n 0 0 0 m 0 O (n (n O 0 a O N r a 00 O O O r (n O O Mr M O m O a N a N a 0 m r O O r 0 a m �n O O O O (n O m O r r O N r m m O m O O O m a 0 0 N N M m ej a s �? m a (n O M M N z � O a m 0 0 M O v N N O O O r O a O r (n m m N m (n (n N (n m_ •- m O r (7 O N O f` r m n a O ) N a 0 n n n V N m m r n O r m r a r r m a m N N n O W N m m O M m O ) m M a r M m r m O u) a r r M N O m N (n r O m In m CO tD m a m (() O (n m a C G y N C7 m O M m N m (n m CD r m M m r (n M C7 a m N N a O M N .- LU T m O O m r o M o a' O o N r O o m O 0 a a o o o N m o M o o o o 0 o (n O o o m r o m3 G m M O O M O tt O O m m O C7 r O O m m O L[1 O O O r 1n 1n In V r O m C O O O M m O O r N N O (n r (n 0 (n 0 0 r r O r r O m a (D .- I C� L I` O r O v M CO (n m m .-- 0 0� m O m m r m (D a N m M N (n W N M m M M M m O r (D r a r N m N N M o (n N M r a O O r M M a m m m m a (n N m a LL] m M N r N m a (n m m m m m m (n r O m (n m N o M a N O m (n m M r m m N m m N Cli O N M m m a O I� NC N r N m (v (� O m O O r o In N N O m r O o a O m m O N m O m O N M O m O O M 7 0 0 0 0 0 0 O m m 0 0 (n m N r a a m (n m O O r O m M O m a m a O m O a a O m O O N .- O O o m m o O (n N O O o N O I` m (n m r m M m m 0 r O O N r N r a N (C) N O r O r m (n m (n m( 0 0 r N O O m m 0 N m 0 N r I` M a In a N r O a o (n O M m O m a m M r u-)r at- r r a N N N m a o (n a MID O a r O M M m (n r a a m m r a m a s (n m m a '- M (n r (n N N m O o m m Cl) () (n '- m m N `. a N m m m N m n m N N (n m N N N M M (n N m M < m �W M N O M O O O M r O M N r o (n m O N O O O m o (n O M O o o o a o < (C) O O O (n O O o 0 o O r m N O m O m O a (n m O m a O M O 0 a m a 0 0 LL7 N O (A r 0 m r r O O m m O O O m 0 0 (n N O (n O O O O O O N a m o,- N- O O M O f`9 m m o (n M N N O (n m O O m 0 (A m C m (o I n m N r r r o a r r m O r 0 m o O o m a m M M o O m 7t o O a N M O r M N M V O (n O m r a O m m m a M m m (n (n N M '- N m N o o (n m N m m (n O (� m m N m ([) r m a .- N m (n a 0 m r m m N N a (n N m N m M O N O M M m m (t) m N O m O m m O a m N O M m O N N m O m N m (n O a O N O a m O m m O o r a 0 o N 0 0 0 0 m mom N m (n r a m N O a m O a r O (n O m a s O r a O m O M a O o o o m a m M (n O O a m O r M O M m a r m a O m O M N O N M r a N N 0 (n N (n O M O m O (n M N (n M O r N m O m O m N o M r n o m N ` m a (n m (n O (A M O (A (D m m m m r (n O m ID r a r r M O M N N m N (n m (n O (D O O m O M r a m am (n m m M r r a m N m m N m (n a O r m (n r w)m (n a a r - M m (n M a O N N (A m a a M r N M m M m (A M m (t) r r N .- a m M r 0 � k � �W N M (n r O M a o r r O m O M N a M N M 0 0 0 0 00 N O m m O O M O O O O O M m XIo o m O O M M m M CI y N m O m ': O m N m m N O M O o a N m N o o (n N O o o O N (n m a o O (n O o m N r r m r m c a m 0 r O O N a ro r O N- 0 0 r O v ' ' a m m )` m 0 N O (n O O O a r m .1 N 0 a (D a V r N M (D (D 01 m M N � (n (D m a M a (D m N a a o am W m co a (n a (n O r m m M r m M N N N m N O a (n m M IT M M It m M m N a (n r a o o m (O M O O M m O r (n m MID O r m m N o r O N (n M M m N O .- a M N � ❑ 2 F Z F ❑ u) W U (n W j p Zd F w w Z z z: zXX uwi ❑ 5 y LL m O J O w W 7 O N gg W U' F W Q J L F- i OF iwwLu (Wu Er 0 cnLj Z} Z W- p z M Zyu m m O ❑ D w Z z (n ol C 2 z uj p aS w itLLI U 2 a z 5 z O U Q U w p p a d d O d¢ m z w m C7 } m j a LL.Q UU w a W (L w w p Z i D d> v~i O Cn °a O w p�- F 0❑ Z O F LL 0 0 d cr z z W W� W U 3 O z F-} W z C w❑ ❑() F F x E a i 0 w w p o J J F u� F u) p z a w❑ 1� w z (n (wig Lwul.. wJ p¢ w~ (n w o U} F-❑ x O z (n Z wm ? 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(O O O M W V N Cl) W V r- N W M V O N W r M O N a O O O V O M W ` W O O W O co n O O O O O W W N 10 ri n J N m N N � M �T N ry O CO N O It W O M W W W W W O N W M O W (O M (O N W N M r N W N (D O N W f� O N V V 00 co co M O J O W Cl) W M t M CO C` M fiCO V) V W M M Cl) st'Jt ' W M O �� , M N or W V W O O N W V O O O (O O- CO M W O f n 0 16 n O 06 S O W f� V N 00 O N N H A O O co O J, co (O M M V N O MW'r W M M W O O N O 00 W N O o oNN NW N OWV HD C O M (O M O W W N O M M (O W W W O O M N W W W v- W A O W M fO O N M W W N rV V O O WNO O W O/nO O a0 O O OOW COO M N (� n CD N N um J ,•�`•.,fx C C C d O C d d c ° E y E Q2>oa 0. E 0d� C O d 7 U Ni(pp Oi W c O 3 O `d d .O d d U N N r O U w Q M U a� m E r ALL UJ o M �v a0O yNv,c3°oto ''QEQ O Q O J d M O d d L E �.' J E d d U Y d E _O LL O d r7 C U d -O N Q N W M fn U? N J :A ' O in �7 d 7 (n LL J C y LL to ^O LL d �j p fn O d p w S S M J d C O C L O O) �J O C OfJ d ccn 0- C p d N d '� E y d U O (�`p c d a m o R E a «� E O E a N d d d t/) O` y o 0 '� d 8P� 0 0 0 d t J 0 0 2 J W UUUmoELU) LLcnEnt- ¢JUmUzvC)0-H U F> d U U l� li m C7 U 2 (n Ic W JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS REGULAR AGENDA REQUEST TO: Board of County Commissioners FROM: Mark McCauley, County Administrator DATE: December 12, 2022 SUBJECT: Request for Board of County Commissioners approval of a resolution adopting the 2022-2023 Mid -Biennium Review and Modification STATEMENT OF ISSUE: Request Board of County Commissioners approval of the attached proposed Resolution adopting the Final 2022-2023 Jefferson County Mid -biennium Review and Modification. On December 5, 2022, the Board held a Public Hearing and began deliberations on the Recommended 2022-2023 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 is a resolution to adopt the 2022-2023 Jefferson County Mid - biennium Review and Modification, including a Final 2023 General Fund Summary, Final 2023 Other Funds Summary, and a 2023 Staffing Schedule. These are included for final deliberation and action. A Final Budget Message for the Final 2022-2023 Jefferson County Mid -biennium Review and Modification is also included with this memo, and it will be posted with the Budget, after the 2022-2023 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 2022-2023 Mid -biennium Review and Modification, which are in addition to resolutions from prior years: • Resolution 55-22 - Conservation Futures Fund Levy for 2023 Taxes • Resolution 56-22 - General Fund Levy for 2023 Taxes • Resolution 58-22 - Road Levy for 2023 Taxes • Resolution 57-22 — 2023 Diversion of Road Levy for Traffic Law Enforcement FISCAL IMPACT: As proposed, the Final 2022-2023 Mid -biennium Review and Modification is balanced using 2023 revenues and fund balance. Wages and salary adjustments are consistent with adopted collective bargaining agreements and also with Resolution No. 38-22 establishing objectives and procedures for the 2022-2023 Mid -Biennium Review and Modification. RECOMMENDATION: Approve the proposed Resolution adopting the 2022-2023 Mid -biennium Review and Modification for the General Fund and Other Funds, and the 2022-2023 Jefferson Road Construction Program, the 2022-2023 County Capital Improvement Program and the 2022- 2023 Central Services Cost Allocation Plans. Mark McCau , County Administrator 17**N, Date