HomeMy WebLinkAbout67 23 COUNTY OF JEFFERSON
State of Washington
Adopting the 2024-2025 Biennial Budget }
for the General Fund and Other Funds, } RESOLUTION NO. 67-23
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 C day of December, 2023.
,,,,,�h JEFFE'ss•0 I COUNTY
p.rFERSOry 04\ BO• R I OF COMMISSIONERS
=ate •O M�SS/p 6��=
SEAL:
_ �1 4:44 T (/'' Greg Brothe on Chair
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, ASH1Nc; ,..' Ka Dean, Me ber
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ATTEST:
v(� C,cW !5
Heidi Eisenhour, Member
Carolyn allaway, 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 75,1 10
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 TREAS. 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
I.
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 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
Nwdous 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-AUDITORS 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-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
ATTACHMENT 3:
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 2.25 2.25 2.44 2.25 3.14 0.89
Therapeutic Courts 0.144.7 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 0&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
Crime Victims 1.18 1.20 1.20 1.20 1.20 1.58 1.00 (0.58) I
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 0.01 (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
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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.
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Vey/JReviewed by my Administrator Date