HomeMy WebLinkAboutHearing re 2024 2025 Biennial Budget JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of County Commissioners
FROM: Mark McCauley, County Administrator
DATE: December 4,2023
SUBJECT: Public Hearing on the Recommended Jefferson County 2024-2025
Biennial Budget
STATEMENT OF ISSUE:
The County Commissioners will hold a Public Hearing on the Recommended Jefferson County 2024-2025 Biennial
Budget at 11:15 AM on Monday, December 4,2023.After receiving and considering public testimony,the
Commissioners may direct staff to prepare a Final 2024-2025 Biennial Budget for potential adoption on December 11,
2023 or at a subsequent meeting.
ANALYSIS:
The Recommended Jefferson County 2024-2025 Biennial Budget was developed with input from our County
Leadership Team,our Finance Team and the Board of County Commissioners.The resulting Recommended Jefferson
County 2024-2025 Biennial Budget can be viewed online at www.co.jefferson.wa.us.
The County Administrator's Budget Message on the Recommended 2024-2025 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,the County
Administrator will give a Power Point presentation,also attached,on the Recommended 2024-2025 Biennial Budget
to further support the public as they prepare to provide testimony.
FISCAL IlVIPACT:
See attached Budget Message on the Recommended 2024-2025 Biennial Budget.
RECOMMENDATION:
Hold a Public Hearing to take public testimony on the Recommended 2024-2025 Biennial Budget,deliberate on the
record and provide direction to staff to prepare a Final 2024-2025 Biennial Budget for potential adoption on December
11,2023 or on a subsequent date.
REVIEWED BY:
_,e /Ae
Mark McWy,County Administrator Date'
~ON �,�C County Administrator
Mark McCauley
1820 Jefferson Street
PO Box 1220
-4,®`� Port Townsend, WA 98368
INes'�
TO: County Commissioners
FROM: Mark McCauley, Co dministrator
DATE: December 4, 2023
SUBJECT: Message for the 2024-2025 Jefferson County Biennial Budget
I am pleased to transmit to the Board of County Commissioners the 2024-2025 Jefferson County
Biennial Budget. This budget was developed using the recently adopted, more transparent budget
development process that includes these steps:
o Biennial Budget Objectives and Procedures Resolution 30-23, July 17, 2023
o County Auditor Budget Call —August 1, 2023
o Department/elected office budgets submitted to the County Auditor—September 5, 2023
o Preliminary budget available—September 29, 2023
o Budget presentation to the BOCC—October 4 and 5, 2023
o BOCC budget workshop— November 2, 2023
o Recommended budget available— November 6, 2023
o Budget Hearing— December 4, 2023
o Budget adoption— December 11, 2023
This process affords the Board time to study the policy implications of the proposed budget. 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 County Administrator and the
Board. This proposed budget reflects the policy decisions of the Board.
Board guidance provided in Resolution 30-23:
• Operating transfers remain at 2023 levels
• Non-salary and benefits increase at 1.5%
• Included ratified bargaining agreements
• FTE additions must be fiscally sustainable
• Budgets must be balanced
• Recommended reserves must be maintained
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Elected officials and department directors developed the 2024-2025 biennial budget using Board
guidance and the best information available in the summer and fall of 2023. As additional information
regarding 2025 becomes available in the summer and fall of 2024 elected officials and department
directors will be invited to review their 2025 revenues and expenditures, and suggest modifications
based on information at that time for the mid-biennium review and modification.
The County Commissioners will hold a public hearing on the Recommended 2024-2025 Biennial
Budget on Monday, December 4tn at 11:15 a.m. in the Commissioners' Chambers. The Commissioners
are tentatively scheduled to take final action on December 11tn
Overview
The County's revenue and expenditure budgets for calendar years 2024 and 2025 and are shown
below:
Expenditure Budgets
2024 2025
General Fund $29,450,066 $29,193,773
Other Funds $80,375,411 $62,128,301
All Funds $109,825,477 $91,322,074
Revenue Budgets
2024 2025
General Fund $27,017,299 $27,178,209
Other Funds $74,439,289 $57,151,777
All Funds $101,456,588 $84,359,986
This memorandum offers highlights about the 2024-2025 Biennial Budget, and describes a number of
the County's strategic opportunities and challenges in the years ahead.
With the Covid-19 pandemic behind us the County is sailing relatively calm waters. Most revenue
streams are performing at historic or near historic highs. Recording fee and Real Estate Excise Tax
revenues are notable exceptions. We've seen tremendous investment income, higher than normal
timber harvest revenue and exceptionally strong sales tax revenues. According to Jeff Chapman, the
County Assessor, 2023 had the second highest new construction increase on record helping boost
property tax revenue modestly. This has resulted in record setting reserves for the General Fund
which we are investing in our employees and using to address pent up demand for resources in a
number of county departments and offices.
This budget includes the improved compensation and benefits below for one of our bargaining units
with additional labor negotiations continuing:
12% pay increase over the next three years
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Step increases from 2.5%to 3% represented employees
➢ Transition to the personal time off(PTO) model
Other benefit enhancements
o Increased time off carryover
o More liberal bereavement leave policy
o Merit step increases
o Added tiers for longevity recognition
This budget also allowed the County Commissioners to fund a number of important enhancements to
department budgets, as indicated in the following chart.
2024 Budget Amendment Updated 9-28-2023
Recommended Recommended
Fund Department Base Add One-time Add Description
General Fund
Additional legislation requirements resulting additional
021 Elections 46,313 184,848 expenditures.
050 Clerk 7,147 Dues,s&B from Court Facilitator moving back to GF.
068 39,000 Added cost-new Fairgrounds agreement
150 Prosecuting Attorney 88,133 Add Paralegal SupportStaff
180 Sheriff 3-year contract with Hoh Tribe for law enforcement
250 Treasurer 4,001 Increase 11%for repair&maintenance
261 Operating Transfers 199,500 Parks and WSU
Community Development 300,000 Down payment.More in 2024,if needed.
240 Superior Court 66,500 Convert 2 Commissioners from vendor to clerk hire
270 Non-Departmental 567,627 Increased dues,interfund services,property tax,&JeffCom
cost. Additional Energov services.Humane Society.
Total General Fund 1,018,221 484,848
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 the County maintaining healthy reserves even with the
improvements in employee compensation and the departmental enhancements included in this
budget. The County is well positioned to weather a moderate economic downturn should one occur.
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TABLE 1: 2024-2028 BUDGET PROJECTION & FIVE-YEAR BUDGET OUTLOOK
Updated 11-28-23
2023 2024 2025 2026 2027 2028
GENERAL FUND Projected Projected Projected Projected
Actual Budget Budget Budget Budget Budget
Beginning Fund Balance 6,847,949 8,479,599 7,666,586 7,256,679 6,834,475 6,399,606
REVENUES 27,229,000 27,017,299 27,178,209 27,993,555 28,833,362 29,698,363
EXPENDITURES: (25,597,350) (29,450,066) (29,193,773) (30,069,586) (30,971,674) (31,900,824)
Estimated carryover 1,619,754 1,605,658 1,653,827 1,703,442 1,754,545
Ending Fund Balance 8,479,599 7,666,586 7,256,679 6,834,475 6,399,606 5,951,690
Recomrended Reserves-15%of Expenditures 3,839,603 4,417,510 4,379,066 4,510,438 4,645,751 4,785,124
Unreserved Fund Balance 4,639,997 3,249,076 2,877,613 2,324,038 1,753,855 1,166,566
Other Funds
Three non-general fund budgets are notable in 2024:
• The Road Fund budget is larger than normal in 2024 as it reflects $10.6 million in grant
revenue and related construction activity. The further confirms the success our Public Works
Department has in securing grant funding for important projects we otherwise could not
undertake.
• The Hadlock Sewer Fund budget of$19.9 million reflects robust construction activity including
installation of sewer pipes and constructing the waste water treatment plant itself. Significant
spending on this project will continue into 2025 when the treatment plant is expected to begin
operation,
• The General Fund Transfer to the Department of Community Development was increased by
$300,000 to $750,000 for 2024 to help fund professional services contracts related to
eliminating the backlog of Site Development Reviews, Legal Lot of Record determinations and
building permits. Additional support may prove to be necessary.
Base budget expenditures in 2024 include a 1.5% increase for non-personnel line items and annual
pay step increases for eligible employees. Wage adjustments called for in settled collective bargaining
agreements will be made using supplemental budget appropriations in 2024. The Budget also
includes no increases in transfers in 2024 and 2025 from the General Fund to support public services
in other funds except for Parks, WSU Extension and Community Development.
Staffing
Staffing levels are robust and reflect increased demand for county services. For a detailed Staffing
Schedule, see ATTACHMENT 3 to this memo.
Maim County Challenges and Opportunities
• From 2020 through 2023 Jefferson County received and distributed just over$12,000,000 in
federal Covid-19 relief funds: about $2.4 million in CARES Act funding and just over$9.6
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million in American Rescue Plan Act funding. These monies funded a host of significant local
projects benefitting our community. According to the Washington State Auditor the County
handled these monies appropriately and in accordance with Treasury guidance.
• The County has received significant State and Federal funding for the $35 million Hadlock
Sewer project which is under construction. This project will fuel economic development and
will encourage home builders to construct affordable housing for what we expect to be new
arrivals to Jefferson County as new jobs are created.
• A related priority was extending the Distressed Rural County .09% sales tax contribution from
the State for infrastructure that supports economic development. After years of effort this
benefit to counties such as ours has been extended from 2032 until 2054, which is a significant
win for this community.
• As provided in House Bill 1590 the County adopted an Affordable Housing sales tax (of 1/10tn
of 1%) on December 21, 2021, which is provided over $700,000 per year for affordable housing
and supportive services. The Housing Fund Board is putting these funds to good use in the
county.
• 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, 2024.
• Our County Road Fund continues to deal with its structural revenue challenges due to property
tax growth not keeping up with construction inflation, especially in the last three years. The
transition to electric vehicles is inhibiting the growth of Motor Vehicle Fuel Tax revenues which
further limits our ability to leverage local funds in support of capital projects. To help combat
this the County reduced the diversion of Road Fund property taxes to the General Fund from
$720,000 to $670,000 in 2022 and by another$50,000 reduction in 2023 to $620,000. We will
reduce this further in future years if financially feasible. 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 high tax states and counties can rely on three major sources of revenue: income taxes,
sales taxes and property taxes. All counties in Washington, including Jefferson County, get by
with only two of those three revenue sources—sales and property taxes. Sales taxes are
volatile and depend on the spending habits and economic activity. Inflation, even when
dormant consumes all of the statutorily limited 1% property tax increase plus new
construction. But inflation has raged over the past three years and has been the highest in
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decades at 21.5%since 2020. Employee wages and other cost increases exert tremendous
pressure on local government budgets. Jefferson County, though, has an impressive record of
living within its means in spite of the challenges it faces.
Jefferson County has five funds directly supported by property tax: General Fund, Road Fund,
Developmental Disabilities, Mental Health, Veteran's Relief 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. Between 35 and 60%of the Road Fund's
Operating Revenue comes from property tax, which 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. The 21.5% inflation over the past
three years has been especially problematic. 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 2024-2025 Budget complies with all statutory and constitutional requirements, and substantially
complies with adopted County ordinances and resolutions, including:
• Resolution No. 30-23, setting Objectives and Procedures for the 2024-2025 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 sets minimum recommended reserve percentages or amounts for
each fund and increased the recommended General Fund reserve from 10%with a
stabilization reserve to 15%.
• Each fund is projected to meet the minimum recommended reserve, established by Resolution
41-19.
Other.Notes
• Revenue: This Final 2024-2025 Biennial Budget includes:
o the allowable 1% property tax revenue increase for the Road Fund
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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 0.09% state share sales tax funding rural counties
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 Housing and Related Services
o the 0.0146% sales tax for Affordable and Supportive Housing
• The 2024 level of"diversion" of Road Fund property tax to the General Fund remains at $620,000,
which is less than the amount of money budgeted to be expended for traffic law enforcement by
the Sheriff in 2024. We will look to reduce the diversion in future years, if financially feasible.
Conclusion
This biennial budget represents our optimism about the future. 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 Jeff Chapman, Carolyn Gallaway,
Sarah Melancon, Brenda Huntingford, Sarah Melancon, Stacie Prada, Noeme Riddle, Veronica Shaw,
Judy Shepherd, Renee Talley, and Cathy Taylor.
Our County Leadership Team continues to evolve. We sadly lost our beloved Central Services
Department director, Chris Goy, who passed away in October- he will be forever missed. We welcome
two new department directors to the team:Josh Peters as Director, Community Development
Department and Amit Sharma, Director, Washington State Extension. Our former Community
Development Department director, Brent Butler, stepped aside to take on a number of complex and
important projects for the county. Collectively, the County Leadership Team remains committed to
serving this community with passion and dedication.
ATTACHMENTS:
1. 2024-2025 General Fund Summary
2. 2024-2025 Other Funds Summary
3. 2024-2025 Departmental Staffing Schedule
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ATTACHMENT 1 : 2024-2025 GENERAL FUND SUMMARY
updated 11-28-2023 Page 1 of 2
2024 2025
GENERAL FUND Budgeted Budgeted
BARS REVENUE TYPE Revenues Revenues
311 Property Tax 8,960,000 9,167,000
311 Diverted Road Taxes 620,000 620,000
3 T740 10 Timber Excise Tax 372,000 379,440
3174020 Timber Excise Tax(div) 28,000 28,000
31310 Sales Tax 5,553,710 5,775,860
31371 Sales Tax-Local Option Criminal Justice 653,254 679,385
31315 Sales Tax-Special Purpose 1,592,591 1,656,295
317 Leasehold Excise Tax 95,060 96,960
34142/313233 Treas Collection Fees REET 141,700 144,700
359 Interest&Penalties 43,900 44,000
TOTAL TAXES 18,060,215 18,591,640
33215/33602 Fed Entitlements-PILT(includes state) 1,766,000 1,766,235
33500 PUD Priv.Tax 435,000 445,000
3360641/42 Marijuana Tax 64,932 69,197
3360610/51 Crim Just Hi Crime/DUI/Asst 455,455 450,000
3360694 Liquor Excise Tax 74,366 75,110
3360695 Liquor Profit 83,373 84,207
36250 Interfund Services 319,874 369,570
36111 Investment Income 1,935,000 2,000,000
36140 Treasurer's Invest Fees &other fees 283,500 241,000
360 Miscellaneous Revenue 25,000 21,500
3951010 Timber Sales D.N.R. 500,000 510,000
390 Other Non-Revenues /Extraordinary 0 0
397 Transfer in to Treas.from other funds 4,000 4,000
TOTAL OTHER TREAS. REVENUE 5,946,500 6,035,819
TOTAL TREASURER'S REVENUE 24,006,715 24,627,459
2024 2025
Revenues Revenues
25 ITREAS. REVENUE (from above) 24,006,715 24,627,459
Dept#
010 Assessor 8,300 8,300
020 Auditor 391,650 391,650
021 Elections 421,000 251,593
050 Clerk 117,297 118,561
059 County Administrator 4,658 4,847
060 Commissioners 6,000 6,000
067 Emergency Management 60,031 60,031
068 Community Services 400 500
080 District Court 403,453 424,550
110 Juvenile Services 316,018 290,029
150 Prosecuting Attorney 265,561 268,067
151 Coroner 35,941 36,472
180 Sheriff 671,363 377,223
240 Superior Court 79,493 79,567
245 Therapeutic Courts 200,000 200,000
270 Non Departmental 29,419 33,360
TOTAL DEPARTMENTAL REVENUES 3,010,584 2,550,750
TOTAL ALL REVENUES: 27,017,299 27,178,209
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Page 2 of 2
2022 2023
GENERAL FUND Budgeted Budgeted
Dept. EXPENDITURES Expenditures Expenditures
010 ASSESSOR 1,171,838 1,187,582
020 AUDITOR 1,120,764 1,135,789
021 ELECTIONS 810,841 635,095
050 CLERK 621,571 629,646
059 COUNTY ADMINISTRATOR 901,757 917,666
060 COMMISSIONERS 743,986 783,167
061 BOARD OF EQUALIZATION 25,561 26,009
062 CIVIL SERVICE COMMISSION 6,575 6,672
063 PLANNING COMMISSION 25,786 26,075
067 EMERGENCY MANAGEMENT 309,916 315,314
068 COMMUNITY SERVICES 319,667 322,912
080 DISTRICT COURT 1,100,813 1,115,304
110 JUVENILE SERVICES 1,376,541 1,398,886
150 PROSECUTING ATTORNEY 1,784,304 1,811,898
151 CORONER 61,552 62,500
180 SHERIFF 8,458,284 8,583,060
240 SUPERIOR COURT 550,916 556,780
245 THERAPEUTIC COURTS 191,984 194,428
250 TREASURER 707,673 717,291
SUBTOTAL DEPARTMENTS: 20,290,329 20,426,074
270 NON-DEPARTMENTAL 6,106,705 6,197,166
one time expenses
261 OPERATING TRANSFERS
Auditor O&M 260,438 260,438
Cooperative Extension(WSU) 333,080 283,580
Noxious Weed 4,500 4,500
Law Library 8,000 8,000
Community Development 750,000 450,000
Parks&Rec 871,559 721,559
Roads 141,000 158,000
Public Health- Nurse 63,748 63,748
Public Health -General 532,068 532,068
Public Health-GIS 4,388 4,388
Public Health-Substance Abuse 59,495 59,495
Water Quality-County Lakes 22,732 22,732
TOTAL: 29,448,042 29,191,748
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ATTACHMENT 2: OTHER FUNDS SUMMARY - 2024-2025
Updated 11.28.2023
2024 2024 2025 2025
Revenue Expend Revenue Expend
OTHER FUNDS BUDGET BUDGET BUDGET BUDGET
104-HAVA 3 GRANT 600 78,692 - -
105-AUDITOR'S O&M 317,173 339,225 56,735 80,400
106-COURTHOUSE FACILITATOR 5,000 5,000 5,000 5,000
107-BOATING SAFETY PROGRAM 44,500 44,500 44,500 44,500
108-COOPERATIVE EXT. PROGRAMS 539,675 582,326 495,375 604,505
109-NOXIOUS WEED CONTROL 202,473 214,107 202,473 215,712
119-JEFFCOM BOND FUND 282,000 279,625 282,000 278,533
120-CRIME VICTIMS SERVICES 94,543 110,310 94,543 110,310
123-JEFF CO GRANT MANAGEMENT FUND 2,350,000 3,850,000 1,725,000 2,225,000
125-HOTEL-MOTEL 755,000 735,558 755,000 735,247
126-H&HS SITE ABATEMENT 7,000 4,000 7,000 4,000
127-PUBLIC HEALTH 7,612,470 8,087,319 8,141,783 8,304,386
128-WATER QUALITY FUND 1,059,126 1,404,386 1,081,393 1,363,872
129-LAND ACQUISITIONS 478,000 478,000 478,000 478,000
130-MENTAL HEALTH 51,732 70,000 51,732 50,000
131-CHEMICAL DEPEND/MENTAL HEALTH 849,538 1,012,092 892,015 1,012,092
134-JC INMATE COMMISSARY 39,000 39,000 39,000 39,000
135-JEFFERSON COUNTY DRUG FUND 600 - 600 -
140-LAW LIBRARY 19,591 16,418 11,591 16,418
141-TRIAL COURT IMPROVEMENT 23,000 17,240 23,000 17,240
143-COMMUNITY DEVELOPMENT 2,511,613 2,656,233 2,211,613 2,489,935
147-FEDERAL FOREST TITLE III 20,500 142,050 20,500 50
148-JEFF CO AFFORDABLE HOUSING 882,000 992,000 677,000 687,000
149-HOMELESS HOUSING 274,000 350,000 247,986 248,700
150-TREASURER'S O&M 64,160 64,160 64,582 64,582
151-REET TECHNOLOGY FUND 12,000 147000 14,000 14,000
155-VETERANS RELIEF 55,350 54,400 55,350 54,660
160-WATER POLLUTION CNTRL LOAN FUND - 1,000 - 1,000
174-PARKS AND RECREATION 1,020,309 1,021,778 1,009,309 1,042,168
175-COUNTY PARKS IMPROVEMENT FUND 202,000 226,286 202,000 232,942
178-POST HARVEST TIMBER MGMT RESV - 1,500 - 1,500
180-COUNTY ROADS 17,789,488 18,430,371 13,416,832 14,528,270
185-FLOOD/STORM WATER MANAGEMENT - 2,500 - 31208
186-BRINNON FLOOD CONTROL SUB-ZONE - 5,000 - 2,933
187-QUILCENE FLOOD CONTROL SUB-ZONE - 5,523 - -
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2024 2024 2025 2025
Revenue Expend Revenue Expend
OTHER FUNDS BUDGET BUDGET BUDGETI BUDGET
301-CONSTRUCTION & RENOVATION 976,424 2,043,500 1,007,674 3,491,500
302-COUNTY CAPITAL IMPROVEMENT 1,593,063 1,109,297 1,642,250 1,100,000
304-H.J. CARROLL PARK 100,000 140,000 - 5,000
306-PUBLIC INFRASTRUCTURE 815,000 521,410 815,000 515,750
308-CONSERVATION FUTURES TAX 278,050 656,660 280,667 278,050
401-SOLID WASTE 4,943,199 5,243,691 4,755,785 5,102,705
402-SOLID WASTE POST CLOSURE 100 6,000 100 6,000
403-SOLID WASTE EQUIPMENT RESERVE 30,000 440,000 30,000 140,000
404-YARD WASTE EDUCATION FUND 7,550 7,500 7,550 7,500
405-TRI-AREA SEWER FUND 19,857,703 19,894,678 7,927,290 7,932,239
501-EQUIPMENT RENTAL & REVOLVING 3,537,731 4,285,540 3,588,810 3,784,661
502-RISK MANAGEMENT RESERVE 150,000 150,000 150,000 150,000
505-EMPLOYEE BENEFIT RESERVE 400,000 321,200 400,000 321,200
506-INFORMATION SERVICES 2,591,369 2,624,677 2,592,459 2,690,253
507-FACILITIES MANAGEMENT 1,594,635 1,594,635 1,646,255 1,646,255
TOTAL OTHER FUNDS BUDGETS 74,437,265 80,373,387 57,149,752 62,126,276
001-GENERAL FUND 27,017,299 29,448,042 27,178,209 29,191,748
TOTAL ALL FUNDS 101,454,564 109,821,429 84,327,961 91,318,024
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Attachment 3
2024-2025 Biennial Budget
FTE=based on Full Time,40hrs/wk
5 YR HISTORICAL
Budget Budget Budget Budget Budget Budget Budget
2018 2019 2020 2021 2022 2023 2024 Variance
General Fund
Assessor 9.50 9.39 10.39 9.39 9.50 10.50 11.38 0.88
Auditor 7.88 7.75 8.50 8.50 10.81 11.40 11.90 0.50
Elections 2.12 2.12 2.12 2.12 2.12 2.12 3.38 1.26
Clerk 6.04 6.04 6.04 6.04 5.97 5.97 6.18 0.21
County Admi nistrator 3.13 3.13 3.13 3.13 5.03 5.13 6.71 1.58
Commissioners 4.87 4.87 4.87 4.87 5.90 5.90 5.92 0.02
Board of Equalization 0.50 0.50 0.50 0.50 0.50 0.50 0.25 (0.25)
Safety&Security(Emer Mgmt) 2.80 2.59 2.59 2.59 4.30 4.30 3.14 (1.16)
District Court 8.96 8.96 8.96 8.96 8.96 9.16 9.38 0.22
Juveni le Services 7.75 7.75 7.75 7.75 7.68 8.20 8.38 0.18
Prosecuting Attorney 9.95 9.80 11.40 10.40 11.60 11.60 12.60 1.00
Sheriff 50.70 51.10 49.63 49.63 50.63 51.00 51.00 -
Superior Court 2.25 2.25 2.25 1 2.25 2.44 2.25 3.14 0.89
Therapeutic Courts 1.38 1.38
Treasurer 4.71 4.46 4.67 4.67 5.67 5.81 6.05 0.24
Total General Fund 121.16 120.71 122.80 120.80 131.11 133.84 140.79 6.95
Other Funds
Auditor's O&M 0.38 0.38 0.38 0.38 - - - -
Courthouse Facilitator 0.15 0.08 0.08 0.08 0.08 0.08 (0.08)
Boating Safety 0.25 0.25 0.23 0.23 0.23 - - -
Cooperative Extension 4.25 4.35 4.69 4.69 3.64 3.92 5.87 1.95
Noxious Weed Control 1.00 1.00 1.50 1.50 1.38 (0.12)
4H After School 0.40 0.95
CrimeVictims 1.18 1.20 1.20 1.20 1.20 1.58 1.00 (0.58)
Public Health 33.50 35.80 37.60 38.19 42.41 45.32 47.27 1.95
Water Quality 8.94 8.55 8.42 8.42 8.41 8.44 7.61 (0.83)
Community Development 16.40 17.18 16.03 16.03 18.20 19.03 22.68 3.65
Treasurer's 0&M 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 (0.01)
Parks&Recreation 6.01 5.95 6.27 5.76 6.90 6.85 7.67 0.82
County Parks Improvement 0.18 0.18 0.42 0.26 0.26 0.19 0.30 0.11
County Roads 46.63 46.84 45.56 45.37 46.80 45.77 46.27 0.50
Facilities Management 7.71 7.68 7.58 7.58 7.68 8.17 9.62 1.45
Flood/Stormwater Mgmt. 0.02 - - - 0.01 0.01 - (0.01)
Quilcene Flood Control 0.03 0.03 - - - - -
Construction&Renovation 0.37 0.37 0.54 0.40 0.60 0.60 0.40 (0.20)
HJCarrolI ParkJUMP 0.38 0.02 - (0.02)
Solid Waste 10.21 10.00 11.26 10.10 11.07 11.13 12.93 1.80
Tri Area Sewer 0.19 - 0.33 1.53 1.76 2.15 5.39 3.24
ER&R 6.65 6.63 6.63 6.63 6.63 7.19 8.63 1.44
Information Services 8.45 8.43 8.66 8.66 9.02 9.13 9.83 0.70
Total Other Funds 152.32 155.27 157.34 156.97 167.24 171.55 187.31 15.76
County Total 273.48 275.98 280.14 277.77 298.35 305.39 328.09 22.71
12 of 12
.s,�rr�a1
Public eari n
Recommended 2024-2025
Biennial Budget
Presentation on December 4, 2023
1
■
Today's Public Hearing :
■ Budget Presentation
■ Hear public testimony to inform Commissioners'
deliberations on the 2024-2025 Biennial Budget
■ Board of Commissioners may direct changes for the
Final 2024-2025 Biennial Budget
Adoption tentatively scheduled December 11 , 2023
■
Budget Process
■ Biennial Budget Objectives and Procedures Resolution —
30-23
■ Auditor issues budget call — 8/1
■ Department/elected office budgets due to Auditor - 9/5
■ Preliminary budget available - 9/29
■ Budget presentation to the BOCC - 10/4 and 10/5
■ BOCC budget workshop - 11 /2
■ Recommended budget available - 11 /6
■ Budget Hearing - 12/4
■ Budget adoption - 12/11
3
■
Commissioner Budget Parameters
■ Biennial Budget Objectives and Procedures Resolution —
30-23
Operating transfers remain at 2023 levels
Non-salary and benefits increase at 1 .5%
Included ratified bargaining agreements
FTE additions must be fiscally sustainable
Budgets must be balanced
Recommended reserves must be maintained
a
■ 61
Overview:
■ Strong projected General Fund revenues
■ Healthy beginning General Fund cash balance
■ Pent up demand in departments and elected offices
■ Good opportunity to meet some of those demands
■ Inflation — 21 .5% over last three years - worsening affordability
■ Significant increases in employee compensation
■ Assuming some risk but at acceptable level
Summary of
2024-2025 Recommended Budgets
ALL FUNDS
TOTAL RECOMMENDED 2024-2025 BUDGET
2024 2025
All Revenues $ 101 ,456,588 $ 84,359,986
All Expenditures $ 10958253477 $ 917322,074
Budget details on County website:
http://www.co.jefferson.wa.us/231/Accounting
s
Summary of 2024-2025 Recommended Budgets
GENERAL FUND
% Change
From 2024
2024 2025 to 2025
GF Revenues $27,017,299 $27,178,209 .595%
GF Expenditures $29,450,066 $29,193,773 -.87%
Estimated Ending Fund $7,668,498 $7,260,505 -5.3%
Balance
Unreserved Fund $3,251 ,292 $2,881 ,743 -11 .4%
Balance
OTHER FUNDS
2024 2025 % Change
From 2024 to
2025
Revenues $ 74,439,289 $ 57,151 ,777 - 30.2%
Expenditures $ 80,375,411 $ 62,128,301 - 29.3%
7
2024-2025 Biennial Budget Overview
General Fund Current Year & 5 Year Projection 2024-2028
2024-2028 Budget Projection - Five-Year Budget Outlook
Updated 11-28-23
2023 2024 2025 2026 2027 2028
GENERAL FUND Projected Projected Projected Projected
Actual Budget Budget Budget Budget Budget
Beginning Fund Balance 6,847,949 8,479,599 7,666,586 7,256,679 6,834,475 6,399,606
REVENUES 27,229,000 27,017,299 27,178,209 27,993,555 28,833,362 29,698,363
EXPENDITURES: (25,597,350) (29,450,066) (29,193,773) (30,069,586) (30,971,674) (31,900,824)
Estimated carryover 1,619,754 1,605,658 1,653,827 1,703,442 1,754,545
Ending Fund Balance 8,479,599 7,666,586 7,256,679 6,834,475 6,399,606 5,951,690
Recommended Reserves - 15% of Expenditures 3,839,603 4,417,510 4,379,066 4,510,438 4,645,751 4,785,124
Unreserved Fund Balance 4,639,997 3,249,076 2,877,613 2,324,038 1,753,855 1,166,566
8
Overview (cont) :
■ General Fund Reserve of 15% of expenditures is $4.417 Million in 2024
and $4.379 Million in 2025,
■ Our projections through 2028 reflect a relatively healthy unreserved fund
balance.
■ This will help insulate us against a financial downturn.
Updated 11-28-23
2023 2024 2025 2026 2027 2028
GENERAL FUND Projected Projected Projected Projected
Actual Budget Budget Budget Budget Budget
Unreserved Fund Balance 4,639,997 3,249,076 2,877,613 2,324,038 1,753,855 1,166,566
9
County Challenges and Opportunities :
■ The 2024-2025 Biennial Budget reflects optimism about the
future but challenges remain:
Hadlock Sewer project — fully funded and under construction
HB 1590 - 1/10t" of 1 % affordable housing sales tax
Department of Community Development fully staffed and is reducing
permit wait times to reasonable levels
U Continue intergovernmental cooperation - ICG
❑ Capital project and property management
Chronic Road Fund funding shortages
❑ Continuing structural funding problem for counties
❑ Uncertain economic outlook
10
General Fund & Other Funds Enhancement Highlights in 2024
2024 Budget Amendment Updated 9-28-2023
Recommended Recommended
Fund Department Base Add One-time Add Description
General Fund
Additional legislation requirements resulting additional
021 Elections 46,313 184,848 expenditures.
050 Clerk 7,147 Dues, S&B from Court Facilitator movi ng back to GF.
068 39,000 Added cost- new Fairgrounds agreement
150 Prosecuti ng Attorney 88,133 Add Paralegal Support Staff
180 Sheriff 3-yea r contract with Hoh Tribefor law enforcement
250 Treasurer 4,001 Increase 11%for re air & maintenance
261 Operati ng Tra nsfers 199,500 Parks and WSU
Community Development 300,000 Down payment. More in 2024, if needed.
240 Superior Court 66,500 Convert 2 Commissioners from vendor to clerk hire
270 Non-Departmental 567,627 Increased dues, interfund services, property tax, &JeffCom
cost. Additional Energov services. Humane Society.
Total General Fund �-1'018,221 484,848
11
Improved Compensation/Benefits
■ Needed for our employees to be able to afford life here,
to remain competitive for talent and to recognize our
great employees.
■ 12% pay increase over the next three years
■ Step increases from 2.5% to 3% represented employees
■ Transition to the personal time off (PTO) model
■ Other benefit enhancements
Increased time off carryover
More liberal bereavement leave policy
Merit step increases
Added tiers for longevity recognition
12
t
Budget Policies :
The 2024-2025 Biennial Budget complies with all statutory and
constitutional requirements, and substantially complies with adopted
county ordinances and resolutions, including :
■ Resolution No. 30-23: Objectives and Procedures for the 2024-
2025 Biennial County Budget,
■ Resolution No. 32-10: use of Special Purpose Tax (Proposition 1 );
■ Resolution 41 -19 setting minimum recommended reserve amounts
for each fund (General Fund increased from 10% to 15%);
13
2024-2025 Recommended General Fund Budget
2024 2025
GENERAL FUND Budgeted Budgeted
BARS REVENUE TYPE Revenues Revenues
311 Property Tax 8,960,000 9,167,000
311 Diverted Road Taxes 620,000 620,000
3174010 Timber Excise Tax 372,000 379,440
3174020 Timber Excise Tax(div) 28,000 28,000
31310 Sales Tax 5,553,710 5,775,860
31371 Sales Tax- Local Option Criminal Justice 653,254 679,385
31315 Sales Tax- Special Purpose 1,592,591 1,656,295
Pr 317 Leasehold Excise Tax 95,060 96,960
34142/313233 Treas Collection Fees REET 141,700 144,700
359 Interest& Penalties 43,900 44,000
TOTAL TAXES 18,060,215 18,591 ,640
33215/33602 Fed Entitlements-PILT (includes state) 1,766,000 1,766,235
33500 PUD Priv. Tax 435,000 445,000
3360641/42 Marijuana Tax 64,932 69,197
3360610/51 Crim Just Hi Crime/DUI/Asst 455,455 450,000
3360694 Liquor Excise Tax 74,366 75,110
3360695 Liquor Profit 83,373 84,207
36250 Interfund Services 319,874 369,570
36111 Investment Income 1,935,000 2,000,000
36140 Treasurer's Invest Fees & other fees 283,500 241,000
360 Miscellaneous Revenue 25,000 21 ,500
3951010 Timber Sales D.N.R. 500,000 510,000
390 Other Non-Revenues / Extraordinary 0 0
397 Transfer in to Treas. from other funds 4,000 4,000
TOTAL OTHER TREAS. REVENUE 5,946,500 F 6,035,819
TOTAL TREASURER'S REVENUE 24,006,715 24,627,459 14
2024-2025 Recommended General Fund Budget - continued
2024 2025
Revenues Revenues
25 ITREAS. REVENUE (from above) 24,006,715 24,627,459
Dept #
010 Assessor 8,300 8,300
020 Auditor 391 ,650 391 ,650
021 Elections 421 ,000 251 ,593
050 Clerk 117,297 118,561
059 County Administrator 4,658 4,847
060 Commissioners 6,000 6,000
067 Emergency Management 60,031 60,031
068 Com m unity Services 400 500
080 District Court 403,453 424,550
110 Juvenile Services 316,018 290,029
150 Prosecuting Attorney 265,561 268,067
151 Coroner 35,941 36,472
180 Sheriff 671 ,363 377,223
240 Superior Court 79,493 79,567
245 Therapeutic Courts 200,000 200,000
270 Non Departmental 29,419 33,360
TOTAL DEPARTMENTAL REVENUES 3,010,584 2,550,750
TOTAL ALL REVENUES: 27,017,299 27,178,209
15
2024-2025 Recommended General Fund Budget - continued
2024 2025
GENERAL FUND Budgeted Budgeted
Dept. EXPENDITURES Expenditures Expenditures
010 ASSESSOR 1 ,171 ,838 1 ,187,582
020 AUDITOR 1 ,120,764 1 ,135,789
021 ELECTIONS 810,841 635,095
050 CLERK 621 ,571 629,646
059 COUNTY ADMINISTRATOR 901 ,757 917,666
060 COMMISSIONERS 743,986 783,167
061 BOARD OF EQUALIZATION 25,561 26,009
062 CIVIL SERVICE COMMISSION 6,575 6,672
063 PLANNING COMMISSION 25,786 26,075
067 EMERGENCY MANAGEMENT 309,916 315,314
068 COMMUNITY SERVICES 319,667 322,912
080 DISTRICT COURT 1 ,100,813 1 ,115,304
110 JUVENILE SERVICES 1 ,376,541 1 ,398,886
150 PROSECUTING ATTORNEY 1 ,784,304 1 ,811 ,898
Pr 151 CORONER 61 ,552 62,500
180 SHERIFF 8,458,284 8,583,060
IF 240 SUPERIOR COURT 550,916 556,780
245 THERAPEUTIC COURTS 191 ,984 194,428
PF 250 TREASURER 707,673 717,291
SUBTOTAL DEPARTMENTS: 20,290,329 20,426,074
16
2024-2025 Recommended General Fund Budget - continued
2024 2025
GENERAL FUND Budgeted Budgeted
Dept. EXPENDITURES Expenditures Expenditures
270 NON-DEPARTMENTAL 6,106,705 6,197,166
one time expenses
261 OPERATING TRANSFERS
Auditor O&M 260,438 260,438
Cooperative Extension ( WSU ) 333,080 283,580
Noxious Weed 4,500 4,500
Law Library 8,000 8,000
Community Development 750,000 450,000
Parks & Rec 871 ,559 721 ,559
Roads 141 ,000 158,000
Public Health - Nurse 63,748 63,748
Public Health - General 532,068 532,068
Public Health - GIS 4,388 4,388
Public Health - Substance Abuse 59,495 59,495
Water Quality- County Lakes 22,732 22,732
TOTAL: 29,450,066 29,193,773
17
2024-2025 Recommended Budget - Other Funds
2024 2024 2025 2025
Revenue Expend Revenue Expend
OTHER FUNDS BUDGET BUDGET BUDGET BUDGET
104-HAVA 3 GRANT 600 78,692 - -
105-AUDITOR'S O&M 317,173 339,225 56,735 80,400
106-COURTHOUSE FACILITATOR 5,000 5,000 5,000 5,000
107-BOATING SAFETY PROGRAM 44,500 44,500 44,500 44,500
108-COOPERATIVE EXT. PROGRAMS 539,675 582,326 495,375 604,505
109-NOXIOUS WEED CONTROL 202,473 214,107 202,473 215,712
119-JEFFCOM BOND FUND 282,000 279,625 282,000 278,533
120-CRIME VICTIMS SERVICES 94,543 110,310 94,543 110,310
123-JEFF CO GRANT MANAGEMENT FUND 2,350,000 3,850,000 1,725,000 2,225,000
125-HOTEL-MOTEL 755,000 735,558 755,000 735,247
126-H&HS SITE ABATEMENT 7,000 4,000 7,000 4,000
127-PUBLIC HEALTH 7,612,470 8,087,319 8,141,783 8,304,386
128-WATER QUALITY FUND 1,059,126 1,404,386 1,081,393 1,363,872
129-LAND ACQUISITIONS 478,000 478,000 478,000 478,000
130-MENTAL HEALTH 51,732 70,000 51,732 50,000
131-CHEMICAL DEPEND/MENTAL HEALTH 849,538 1,012,092 892,015 1 ,012,092
134-JC INMATE COMMISSARY 39,000 39,000 39,000 39,000
135-JEFFERSON COUNTY DRUG FUND 600 - 600 -
140-LAW LIBRARY 19,591 16,418 11,591 16,418
141-TRIAL COURT IMPROVEMENT 23,000 17,240 23,000 17,240
143-COMMUNITY DEVELOPMENT 2,511,613 2,656,233 2,211,613 2,489,935
147-FEDERAL FOREST TITLE III 20,500 142,050 20,500 50
148-JEFF CO AFFORDABLE HOUSING 882,000 992,000 677,000 687,000
149-HOMELESS HOUSING I 274,000 350,000 247,986 248,700
18
2024-2025 Recommended Budget - Other Funds - Continued
2024 2024 2025 2025
Revenue Expend Revenue Expend
OTHER FUNDS BUDGET BUDGET BUDGET BUDGET
150-TREASURER'S O&M 64,160 64,160 64,582 64,582
151-REET TECHNOLOGY FUND 12,000 14,000 14,000 14,000
155-VETERANS RELIEF 55,350 54,400 55,350 54,660
160-WATER POLLUTION CNTRL LOAN FUND - 1,000 - 1,000
174-PARKS AND RECREATION 1,020,309 1,021,778 1,009,309 1,042,168
175-COUNTY PARKS IMPROVEMENT FUND 202,000 226,286 202,000 232,942
178-POST HARVEST TIMBER MGMT RESV - 1,500 - 1,500
180-COUNTY ROADS 17,789,488 18,430,371 13,416,832 14,528,270
185-FLOOD/STORM WATER MANAGEMENT - 2,500 - 3,208
186-BRINNON FLOOD CONTROL SUB-ZONE - 5,000 - 2,933
187-QUILCENE FLOOD CONTROL SUB-ZONE - 5,523 - -
301-CONSTRUCTION & RENOVATION 976,424 2,043,500 1,007,674 3,491,500
302-COUNTY CAPITAL IMPROVEMENT 1,593,063 1,109,297 1,642,250 1,100,000
304-H.J. CARROLL PARK 100,000 140,000 - 5,000
306-PUBLIC INFRASTRUCTURE 815,000 521,410 815,000 515,750
308-CONSERVATION FUTURES TAX 278,050 656,660 280,667 278,050
401-SOLID WASTE 4,943,199 5,243,691 4,755,785 5,102,705
402-SOLID WASTE POST CLOSURE 100 6,000 100 6,000
403-SOLID WASTE EQUIPMENT RESERVE 30,000 440,000 30,000 140,000
404-YARD WASTE EDUCATION FUND 7,550 7,500 7,550 7,500
405-TRI-AREA SEWER FUND 19,857,703 19,894,678 7,927,290 7,932,239
501-EQUIPMENT RENTAL & REVOLVING 3,537,731 4,285,540 3,588,810 3,784,661
502-RISK MANAGEMENT RESERVE 150,000 150,000 150,000 150,000
505-EMPLOYEE BENEFIT RESERVE 400,000 321,200 400,000 321,200
506-INFORMATION SERVICES 2,591,369 2,624,677 2,592,459 2,690,253
507-FACILITIES MANAGEMENT 1,594,635 1,594,635 1,646,255 1,646,255
TOTAL OTHER FUNDS BUDGETS 74,439,289 80,375,411 57,151,777 62,128,301 19
Recommended 2024-2025 Staffing Schedule
Staffing Summary based on FTEs
2024-2025 Biennial Budget
FTE=based on Full Time, 40hrs/wk
5 YR HISTORICAL
Budget Budget Budget Budget Budget Budget Budget
2018 2019 2020 2021 2022 2023 2024 Variance
General Fund
Assessor 9.50 9.39 10.39 9.39 9.50 10.50 11.38 0.88
Auditor 7.88 7.75 8.50 8.50 10.81 11.40 11.90 0.50
Elections 2.12 2.12 2.12 2.12 2.12 2.12 3.38 1.26
Clerk 6.04 6.04 6.04 6.04 5.97 5.97 6.18 0.21
County Administrator 3.13 3.13 3.13 3.13 5.03 5.13 6.71 1.58
Commissioners 4.87 4.87 4.87 4.87 5.90 5.90 5.92 0.02
Board of Equalization 0.50 0.50 0.50 0.50 0.50 0.50 0.25 (0.25)
Safety & Security (Emer Mgmt) 2.80 2.59 2.59 2.59 4.30 4.30 3.14 (1.16)
District Court 8.96 8.96 8.96 8.96 8.96 9.16 9.38 0.22
Juvenile Services 7.75 7.75 7.75 7.75 7.68 8.20 8.38 0.18
Prosecuting Attorney 9.95 9.80 11.40 10.40 11.60 11.60 12.60 1.00
Sheriff 50.70 51.10 49.63 49.63 50.63 51.00 51.00 -
Superior Court 2.25 1 2.25 1 2.25 1 2.25 1 2.44 1 2.25 3.14 0.89
Therapeutic Courts 1.38 1.38
Treasurer 4.71 4.46 4.67 4.67 5.67 5.81 6.05 0.24
Total General Fund 121.16 1 120.71 122.80 120.80 131.11 133.84 140.79 6.95
20
Recommended 2024-2025 Staffing Schedule - continued
Other Funds
Auditor's O& M 0.38 0.38 0.38 0.38 - - - -
Courthouse Facilitator 0.15 0.08 0.08 0.08 0.08 0.08 (0.08)
Boating Safety 0.25 0.25 0.23 0.23 0.23 - - -
Cooperative Extension 4.25 4.35 4.69 4.69 3.64 3.92 5.87 1.95
Noxious Weed Control 1.00 1.00 1.50 1.50 1.38 (0.12)
4H After School 0.40 0.95
Cri me Vi cti ms 1.18 1.20 1.20 1.20 1.20 1.58 1.00 (0.58)
Public Health 33.50 35.80 37.60 38.19 42.41 45.32 47.27 1.95
Water Quality 8.94 8.55 8.42 8.42 8.41 8.44 7.61 (0.83)
Community Development 16.40 17.18 16.03 16.03 18.20 19.03 22.68 3.65
Treasurer's O & M 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 (0.01)
Parks & Recreation 6.01 5.95 6.27 5.76 6.90 6.85 7.67 0.82
County Parks Improvement 0.18 0.18 0.42 0.26 0.26 0.19 0.30 0.11
County Roads 46.63 46.84 45.56 45.37 46.80 45.77 46.27 0.50
Facilities Management 7.71 7.68 7.58 7.58 7.68 8.17 9.62 1.45
Flood/Stormwater Mgmt. 0.02 - - - 0.01 0.01 - (0.01)
Quilcene Flood Control 0.03 0.03 - - - - - -
Construction & Renovation 0.37 0.37 0.54 0.40 0.60 0.60 0.40 (0.20)
HJCarrolI Park JUMP 0.38 0.02 - (0.02)
Solid Waste 10.21 10.00 11.26 10.10 11.07 11.13 12.93 1.80
Tri Area Sewer 0.19 - 0.33 1.53 1.76 2.15 5.39 3.24
ER& R 6.65 6.63 6.63 6.63 6.63 7.19 8.63 1.44
Information Services 8.45 8.43 8.66 8.66 9.02 9.13 9.83 0.70
Total Other Funds 152.32 155.27 157.34 156.97 167.24 1 171.55 187.31 15.76
County Total 273.48 275.98 280.14 277.77 298.35 1 305.39 328.09 22.71
21
Recommended 2024-2025 Biennial Budget changes or
corrections :
Any changes or corrections to the recommended budget
will be noted in a memo that will accompany the final
budget for approval , scheduled for December 11 , 2023.
22
Conclusion :
The 2024-2025 Recommended Biennial Budget is fiscally sustainable.
It reflects cautious optimism, with a number of significant strategic
enhancements to improve services to our citizens.
Staff, directors and elected officials in every branch and department of
our organization have worked hard to prepare the Recommended
2024-2025 Biennial Budget.
Many other individuals in our organization worked hard to prepare the
Budget. Particular recognition and my personal thanks go to Jeff
Chapman, Carolyn Gallaway, Brenda Huntingford, Sarah Melancon,
Stacie Prada, Noeme Riddle, Veronica Shaw, Judy Shepherd, Renee
Talley, and Cathy Taylor.
23
- Questions?
- Public Hearing
24