HomeMy WebLinkAboutAdoption re Final 2024 to 2025 Budget JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of County Commissioners
FROM: Mark McCauley, County Administrator
DATE: December 11,2023
RE: Adoption of the Final Jefferson County 2024-2025 Biennial Budget
STATEMENT OF ISSUE: On December 4,2023, the Board,held a Public Hearing and began
deliberations on the Recommended Jefferson County 2024-2025 Jefferson County Biennial
Budget. The Final Jefferson County 2024-2025 Biennial Budget is identical to the recommended
2024-2025 Biennial Budget.
ANALYSIS: Attached for potential Board action is a proposed resolution to adopt the Final
Jefferson County 2024-2025 Biennial Budget.;
A Budget Message and Power Point presentation for the Final Jefferson County 2022-2023
Biennial Budget are also attached, which will be posted with the Budget, after the Jefferson
County 2024-2025 Biennial Budget is adopted.
This year the Board of County Commissioners previously adopted several Resolutions that
also relate to the 2024-2025 Biennial Budget, which are in addition to resolutions from prior
years:
• Resolution 49-23 - General Fund Levy for 2024 Taxes
• Resolution 50-23 - Road Levy for 2024 Taxes
• Resolution 51-23 - Diversion of Road Levy for Traffic Law Enforcement
• Resolution 52-23 - Conservation Futures Fund Levy for 2024 Taxes
FISCAL IMPACT: As proposed, the Final Jefferson County 2024-2025 Biennial Budget is
balanced using 2024-2025 revenues and fund balance where necessary. Wages and salary
adjustments are consistent with adopted collective bargaining agreements and also with
Resolution No. 30-23 establishing objectives and procedures for the 2024-2025 Biennial County
Budget.
RECOMMENDATION: Approve the proposed Resolution adopting the Jefferson County
2024-2025 Biennial Budget for the General Fund and Other Funds,the 2024-2025 Jefferson
Road Construction Program, the 2024-2025 County Capital Improvement Program and the 2024
Central ervices Cost Allocation Plan.
�� GAT
Reviewed by my Administrator Date
COUNTY OF JEFFERSON
State of Washington
Adopting the 2024-2025 Biennial Budget }
for the General Fund and Other Funds, } RESOLUTION NO.
the 2024 Jefferson County Road Construction }
Program,the 2024 County Capital Improvement}
Program, and the Central Services 2024 Cost }
Allocation Plans }
WHEREAS, on March 11, 2019 the Board of County Commissioners, through
Ordinance 03-0311-19, adopted biennial budgeting for Jefferson County: and
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, on July 17, 2023,the Board of County Commissioners adopted
Resolution No. 30-23 setting Objectives and Procedures for the 2024-2025 Biennial County
Budget; and
WHEREAS, Jefferson County's Elected Officials and Department Directors,
working with the County Administrator,have prepared revenue and expenditure plans for 2024
and 2025 in conformance with Resolution No. 30-23 which were briefed to the Board of County
Commissioners and were subsequently discussed during a budget workshop with the Board; 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 13, 2023 the Board of County Commissioners
conducted a public hearing on setting the 2024 Ad Valorem Tax Levies for Jefferson County
levy in 2023 to be collected in 2024, and subsequently adopted Resolution No. 49-23 for the
General Fund levy, Resolution No. 50-23 for the County Road levy, Resolution No. 51-23 for
the Diversion of Road levy for traffic law enforcement and Resolution No. 52-23 for the
Conservation Futures levy; and
WHEREAS, on December 4, 2023,the Board of County Commissioners
conducted a public hearing on the Recommended 2024-2025 Jefferson County Biennial Budget,
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
2024-2025 Jefferson County Biennial Budget;"and
WHEREAS, the 2024-2025 Jefferson County Biennial Budget 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 2024 Jefferson County Road
Construction Program and the County Capital Improvement Program for 2024 are hereby
adopted as part of this budget document; and,
BE IT FURTHER RESOLVED, that the 2024-2025 Final Biennial Budget as
posted by the Jefferson County Auditor on December 4, 2023 is hereby accepted; and,
BE IT FURTHER RESOLVED,.that the 2024 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 2024-2025 Biennial Budget for
Jefferson County, including the General Fund and all other County Funds; with an individual
annual budget for 2024 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, 2024. Furthermore, any revisions in 2024 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, 2023.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
Greg Brotherton, Chair
Kate Dean, Member
ATTEST:
Heidi Eisenhour, Member
Carolyn Gallaway, CMC
Clerk of the Board
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
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
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
025 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
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 COUNTYADMINISTRATOR 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 DISTRICTCOURT 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
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 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-SO LID 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
ATTACHMENT 3:
Staffing Summary based on FTEs
2024-2025 Biennial Budget
FT]--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
Sections 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 ofFquali2ation 0.50 0.50 0.50 0.50 0.50 0.50 0.25 (0.25)
Safety&Security(Finer 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 2.25 2.25 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
Auditors 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 Fxension 4.25 4.35 4.69 4.69 3.64 3.92 5.87 1.95
No)aous Weed Control 1.00 1.00 1.50 1.50 1.38 0.12
4H After School 0.40
Crime Victims 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
Treasurers 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/StormwaterMgmt. 0.02 - - - 0.01 0.0.1 - (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)
HJ Carroll 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
St&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.I4 277.77 298.35 305.39 328.09 22.71
ON ~t'p
Board of Commissioners
Adoption of the
Final 2024-2025
Biennial Budget
December 11 , 2023
1
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
2
■
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
3
■ i r�f�f
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 Final Budgets
ALL FUNDS
TOTAL FINAL 2024-2025 BUDGET
2024 2025
All Revenues $ 1011454,564 $ 84,327,961
All Expenditures $ 1093821 ,429 $ 9133189024
Budget details on County website:
http://www.co.jefferson.wa.us/231/Accounting
5
■ A
A
Summary of 2024-2025 Final Budgets
GENERAL FUND
% Change
From 2024
2024 2025 to 2025
GF Revenues $27,017,299 $27,178,209 .595%
GF Expenditures $29,448,042 $29,191 ,7848 -.87%
Estimated Ending Fund $7,666,586 $7,256,679 -5.3%
Balance
Unreserved Fund $3,249,076 $2,877,613 -11 .4%
Balance
OTHER FUNDS
2024 2025 % Change
From 2024 to
2025
Revenues $ 74,437,299 $ 57,149,752 - 30.2%
Expenditures $ 80,373,387 $ 62,126,276 - 29.3%
6
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 7,668,498 7,260,505 6,840,273 6,407,433
REVENUES 27,229,000 27,017,299 27,178,209 27,993,555 28,833,362 29,698,363
EXPENDITURES: (25,597,350) (29,448,042) (29,191,748) (30,067,500) (30,969,525) (31,898,611)
Estimated carryover 1,619,642 1,605,546 1,653,713 1,703,324 1,754,424
Ending Fund Balance 8,479,599 7,668,498 7,260,505 6,840,273 6,407,433 5,961,608
Reconxnended Reserves - 15% of Expenditures 3,839,603 4,417,206 4,378,762 4,510,125 4,645,429 4,784,792
Unreserved Fund Balance 4,639,997 3,251,292 2,881,743 2,330,148 1,762,004 1,176,817
7
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 3,251,292 2,881,743 2,330,148 1,762,004 1,176,817
8
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 - 1/10th of 1 % affordable housing sales tax
Department of Community Development fully staffed and is reducing
permit wait times to reasonable levels
Continue intergovernmental cooperation - ICG
Capital project and property management
Chronic Road Fund funding shortages
Continuing structural funding problem for counties
Uncertain economic outlook
9
General Fund & Other Funds Enhancement Highlights in 2024
2024 Budget Amendment
Approved Base Approved One-
Fund Department Add time Add Description
General Fund
Additional legislation requirements resulting in additional
021 Elections 46,313 184,848 expenditures.
050 Clerk 7,147 Dues &Court Facilitator moving back to general fund.
068 Community Services 89,000 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 199,500 300,000 Parks,WSU and Community Development
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 1,068,221 484,848
Other Funds
108 Cooperative Extension 49,500 Increased salaries and benefits, rent&travel
143 Community Development(DCD) 300,000 To fund non-revenue generating positions & operating costs
147 Title III 67,000 Search and Rescue Vehicle
174 Parks & Recreation 150,000 New recreation supervisor and inflation coverage
Total Other Funds 199,500 , 367 000
Total County Funds 1,267,721 851848
10
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
v Increased time off carryover
❑ More liberal bereavement leave policy
❑ Merit step increases
❑ Added tiers for longevity recognition
11
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%);
12
2024-2025 Final 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
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 ITransfer into 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
13
2024-2025 Final General Fund Budget - continued
2024 2025
Revenues Revenues
025 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 Ad minis trator 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 1 27,178,209
14
2024-2025 Final 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
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
15
2024-2025 Final General Fund Budget - continued
270 NON-DEPARTMENTAL 6,106,705 6,197,166
onetime 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
16
2024-2025 Final 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 274,000 350,000 247,986 248,700
17
2024-2025 Final Budget - Other Funds - Continued
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 74,437,265 80,373,387 57,149,752 62,126,276
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Final 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 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 121.16 120.71 122.80 120.80 131.11 133.84 140.79 6.95
19
Final 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)
HJ Carroll 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 152.32 155.27 157.34 156.97 167.24 171.55 187.31 15.76
County Total 273.48 275.98 280.14 277.77 298.35 305.39 328.09 22.71
20
Conclusion :
The 2024-2025 Final 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 Final 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.
21