HomeMy WebLinkAboutHearing re Mid Biennium Draft Resolution
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STATE OF WASHINGTON
COUNTY OF JEFFERSON
In the Matter of Adopting the 2024-2025
Mid-biennium Review and Modification for
the General Fund and Other Funds, the 2025
Jefferson County Road Construction
Program, the 2025 County Capital
Improvement Program, and the Central
Services 2025 Cost Allocation Plans
RESOLUTION NO.
WHEREAS, on March 11, 2019 the Board of County Commissioners, through Ordinance
No. 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 22, 2024, the Board of County Commissioners adopted Resolution
No. 41-0722-24R setting Objectives and Procedures for the 2024-2025 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 2025 in
conformance with Resolution No. 41-0722-24R; 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 18, 2024 the Board of County Commissioners conducted a
public hearing on setting the 2025 Ad Valorem Tax Levies for Jefferson County levy in 2024 to
be collected in 2025, and subsequently adopted Resolution No. 62-1118-24R for the Increase in
the Jefferson County General Fund Levy for 2025 Taxes, Resolution No. 64-1118-24R for the
Increase for the Jefferson County Road Levy for 2025, Resolution No. 65-1118-24R for the
Diversion of Road Levy for Traffic Law Enforcement for the 2025 General Fund Budget, and
Resolution No. 63-1118-24R for the Increase for the Jefferson County Conservation Futures Tax
Levy for 2025; and
WHEREAS, on December 9, 2024, the Board of County Commissioners conducted a
public hearing on the Recommended 2024-2025 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 2024-
2025 Mid-biennium Review and Modification;” and
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WHEREAS, the 2024-2025 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, THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY, WASHINGTON, HEREBY RESOLVE AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. The Jefferson County Board of
Commissioners hereby adopts the above “Whereas” clauses as Findings of Fact.
Section 2. Purpose. The purpose of this resolution is for the Jefferson County Board of
Commissioners to adopt the 2024-2025 Mid-biennium Review and Modification for the General
Fund and Other Funds, the 2025 Jefferson County Road Construction Program, the 2025 County
Capital Improvement Program, and the Central Services 2025 Cost Allocation Plans.
Section 3. Adoption of 2025 Road Construction and 2025 Capital Improvement. The Board of
Jefferson County Commissioners hereby adopt the 2025 Jefferson County Road Construction
Program and the County Capital Improvement Program for 2025 as part of this budget
document.
Section 4. Adoption of 2024-2025 Final Mid-biennium Review and Modification. The Jefferson
County Board of Commissioners hereby adopt the 2024-2025 Final Mid-biennium Review and
Modification as posted by the Jefferson County Auditor on December 9, 2024, as part of this
budget document.
Section 5. Adoption of 2025 Central Services Facilities and Information Services Cost
Allocation Plans. The Jefferson County Board of Commissioners hereby adopt the 2025 Central
Services Facilities and Information Services Cost Allocation Plans as part of this budget
document.
Section 6. Adoption of Budget and Staffing Schedules (Attachments 1, 2, and 3). The Jefferson
County Board of Commissioners hereby adopt the attached budget and staffing schedules
(Attachments 1, 2, and 3) as the 2024-2025 Mid-biennium Review and Modification for
Jefferson County, including the General Fund and all other County Funds; with an individual
annual budget for 2025 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, 2025. Furthermore, any revisions in 2025 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 Jefferson County Board of Commissioners or their
approved designee.
Section 7. Severability. If any section, subsection, sentence, clause, phrase or section of this
resolution or its application to any person or circumstance is held invalid, the remainder of this
resolution or its application to other persons or circumstances shall be fully valid and shall not be
affected.
Section 8. SEPA Categorical Exemption. This resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
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Section 9. Effective Date. This resolution shall take effect and be in full force immediately
upon passage by the Jefferson County Board of Commissioners.
(SIGNATURES FOLLOW ON THE NEXT PAGE)
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ADOPTED and APPROVED this _____ day of December, 2024.
SEAL:
ATTEST:
______________________________
Carolyn Gallaway, CMC Date
Clerk of the Board
JEFFERSON COUNTY BOARD OF
COUNTY COMMISSIONERS
______________________________
Kate Dean, Chair
______________________________
Greg Brotherton, Member
______________________________
Heidi Eisenhour, Member
APPROVED AS TO FORM:
______________________________
Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
ATTACHMENT 1
2025 GENERAL FUND SUMMARY
updated 11-22-2024 Page 1 of 2
2025
GENERAL FUND Budgeted
BARS REVENUE TYPE Revenues
311 Property Tax 9,075,330
311 Diverted Road Taxes 520,000
3174010 Timber Excise Tax 379,440
3174020 Timber Excise Tax (div)28,560
31310 Sales Tax 5,775,860
31371 Sales Tax - Local Option Criminal Justice 679,385
31315 Sales Tax - Special Purpose 1,656,295
317 Leasehold Excise Tax 96,960
34142/313233 Treas Collection Fees REET 144,700
359 Interest & Penalties 44,000
TOTAL TAXES 18,400,530
33215/33602 Fed Entitlements-PILT (includes state) 1,766,235
33500 PUD Priv. Tax 445,000
3360641/42 Marijuana Tax 64,167
3360610/51 Criminal Justice High Crime/DUI/Asst 450,000
3360694 Liquor Excise Tax 63,949
3360695 Liquor Profit 82,254
36250 Interfund Services 369,570
36111 Investment Income 2,000,000
36140 Treasurer's Invest Fees & other fees 241,000
360 Miscellaneous Revenue 21,500
3951010 Timber Sales D.N.R.150,000
390 Other Non-Revenues / Extraordinary 0
397 Transfer in to Treas. from other funds 4,000
TOTAL OTHER TREAS. REVENUE 5,657,675
TOTAL TREASURER'S REVENUE 24,058,205
2025
Revenues
250 TREAS. REVENUE (from above)24,058,205
Dept #
010 Assessor 8,300
020 Auditor 396,450
021 Elections 251,593
050 Clerk 118,561
059 County Administrator 4,847
060 Commissioners 6,000
067 Emergency Management 60,031
068 Community Services 500
080 District Court 424,550
110 Juvenile Services 288,860
150 Prosecuting Attorney 268,067
151 Coroner 36,472
180 Sheriff 677,223
240 Superior Court 5,000
245 Therapeutic Courts 200,000
270 Non Departmental 41,662
TOTAL DEPARTMENTAL REVENUES 2,788,116
TOTAL ALL REVENUES:26,846,321
Page 2 of 2
2025
GENERAL FUND Budgeted
Dept. EXPENDITURES Expenditures
010 ASSESSOR 1,122,804
020 AUDITOR 1,279,725
021 ELECTIONS 689,153
050 CLERK 597,680
059 COUNTY ADMINISTRATOR 501,041
060 COMMISSIONERS 746,008
061 BOARD OF EQUALIZATION 26,009
062 CIVIL SERVICE COMMISSION 6,672
063 PLANNING COMMISSION 24,779
065 HUMAN RESOURCES 461,192
067 EMERGENCY MANAGEMENT 327,533
068 COMMUNITY SERVICES 357,163
080 DISTRICT COURT 1,033,710
110 JUVENILE SERVICES 1,506,034
150 PROSECUTING ATTORNEY 1,734,542
151 CORONER 80,860
180 SHERIFF 8,948,268
240 SUPERIOR COURT 543,177
245 THERAPEUTIC COURTS 185,466
250 TREASURER 724,982
SUBTOTAL DEPARTMENTS: 20,896,798
270 NON-DEPARTMENTAL 5,790,724
261 OPERATING TRANSFERS
Auditor O&M 190,795
Cooperative Extension ( WSU ) 333,080
Noxious Weed 4,500
Law Library 8,000
Community Development 1,265,000
Parks & Rec 721,559
Roads 352,285
Public Health - Nurse 63,748
Public Health - General 532,048
Public Health - GIS 4,388
Public Health - Substance Abuse 59,495
Water Quality - County Lakes 22,732
TOTAL: 30,245,152
Percent change from previous year 2.64%
OTHER FUNDS SUMMARY - 2025
Updated 11.25.2024
2025 2025
Revenue Expenditures
OTHER FUNDS BUDGET BUDGET
104-HAVA 3 GRANT 2,000 -
105-AUDITOR'S O&M 236,130 287,431
106-COURTHOUSE FACILITATOR 5,000 5,000
107-BOATING SAFETY PROGRAM 44,500 44,782
108-COOPERATIVE EXT. PROGRAMS 546,675 630,490
109-NOXIOUS WEED CONTROL 202,473 237,250
119-JEFFCOM BOND FUND 282,000 278,533
120-CRIME VICTIMS SERVICES 94,543 117,718
123-JEFF CO GRANT MANAGEMENT FUND 3,725,000 4,701,935
125-HOTEL-MOTEL 681,500 915,347
126-H&HS SITE ABATEMENT 16,000 65,000
127-PUBLIC HEALTH 7,940,050 8,741,482
128-WATER QUALITY FUND 1,149,995 1,279,890
129-LAND ACQUISITIONS 298,000 298,000
130-MENTAL HEALTH 59,375 65,000
131-CHEMICAL DEPEND/MENTAL HEALTH 850,000 968,297
134-JC INMATE COMMISSARY 39,000 39,000
135-JEFFERSON COUNTY DRUG FUND 600 -
140-LAW LIBRARY 19,591 16,418
141-TRIAL COURT IMPROVEMENT 27,000 13,200
143-COMMUNITY DEVELOPMENT 3,902,108 3,904,543
147-FEDERAL FOREST TITLE III 20,500 50
148-JEFF CO AFFORDABLE HOUSING 815,000 1,400,000
149-HOMELESS HOUSING 291,377 265,000
150-TREASURER'S O&M 64,582 64,582
151-REET TECHNOLOGY FUND 14,000 14,000
155-VETERANS RELIEF 55,350 64,660
160-WATER POLLUTION CNTRL LOAN FUND - 1,000
174-PARKS AND RECREATION 1,017,419 1,123,247
175-COUNTY PARKS IMPROVEMENT FUND 643,782 693,416
178-POST HARVEST TIMBER MGMT RESV - 1,500
180-COUNTY ROADS 15,571,764 16,833,390
185-FLOOD/STORM WATER MANAGEMENT - 5,708
186-BRINNON FLOOD CONTROL SUB-ZONE - 16,906
187-QUILCENE FLOOD CONTROL SUB-ZONE - 5,522
301-CONSTRUCTION & RENOVATION 2,009,700 4,304,310
302-COUNTY CAPITAL IMPROVEMENT 1,592,250 2,144,771
304-H.J. CARROLL PARK 515,565 553,047
306-PUBLIC INFRASTRUCTURE 835,000 2,999,999
308-CONSERVATION FUTURES TAX 285,450 752,702
401-SOLID WASTE 4,806,224 5,282,574
402-SOLID WASTE POST CLOSURE 100 6,000
403-SOLID WASTE EQUIPMENT RESERVE 30,000 140,000
404-YARD WASTE EDUCATION FUND 7,550 15,000
405-TRI-AREA SEWER FUND 15,801,766 15,563,725
501-EQUIPMENT RENTAL & REVOLVING 3,985,212 3,969,985
502-RISK MANAGEMENT RESERVE 150,000 150,000
505-EMPLOYEE BENEFIT RESERVE 400,000 331,700
506-INFORMATION SERVICES 2,821,038 3,176,221
507-FACILITIES MANAGEMENT 1,730,859 1,730,859
TOTAL OTHER FUNDS BUDGETS 73,586,028 84,219,190
001-GENERAL FUND 26,846,321 30,245,152
TOTAL ALL FUNDS 100,432,349 114,464,342
ATTACHMENT 3
JEFFERSON COUNTY STAFFING SCHEDULE - 2025 Budget Amendment
UPDATED 11/22/2024
(Full Time Equivalents - FTE's)
General Fund Actual Actual Actual Budget Budget
Department 2021 2022 2023 2024 2025
Assessor 9.47 8.63 9.29 11.38 9.6
Auditor 8.13 9.96 10.80 11.5 11.88
Board of Equalization 0.28 0.14 0.50 0.25 0.27
Clerk 5.55 5.61 5.81 6.18 5.8
Commissioners 5.02 5.17 5.93 5.92 6
County Administrator 4.35 4.51 4.62 6.71 2.5
District Court 8.39 7.59 7.46 9.38 8
Elections 1.99 2.07 2.27 3.38 4.7
Emergency Management 3.32 2.83 3.32 3.14 3.52
Human Resources 3
Juvenile Services 7.13 7.21 6.33 8.38 9.38
Prosecuting Attorney 11.45 11.84 11.71 11.6 11.33
Sheriff 49.05 47.56 51.20 51 56.38
Superior Court 1.13 1.26 2.89 3.14 3.53
Therapeutic Courts Case Mgt 1.00 1.38 1.38
Treasurer 4.73 4.73 5.19 6.05 6
Total General Fund 119.99 119.11 128.32 139.39 143.30
Other Funds
Auditor's O & M 0.04
Boating Safety 0.01 0.02
Community Development 16.97 17.85 16.91 23.60 22.14
Construction & Renovation 0.56 0.42 0.40 0.34
Cooperative Extension 2.31 2.73 3.02 5.87 3.50
County Parks Improvement 0.38 0.35 0.30
County Roads 42.11 41.13 43.80 46.27 46.46
Courthouse Facilitator 0.08 0.02
Crime Victims 1.12 1.15 0.72 1.00 1.00
ER & R 6.67 6.55 6.60 8.63 8.22
Facilities Management 8.14 8.41 10.60 9.62 11.10
HJ Carroll Park 0.49 0.11
Information Services 8.33 8.25 8.36 9.83 11.26
Noxious Weed Control 1.32 0.95 1.00 1.38 1.00
Parks & Recreation (incl Parks Imprv)5.10 6.10 6.56 7.67 8.18
Public Health 38.25 41.80 45.01 47.27 51.42
Solid Waste 10.84 10.92 11.34 12.93 13.28
Treasurer's O & M 0.24 0.08 0.33 0.33
Tri Area Sewer 0.66 1.17 2.41 5.39 4.85
Veteran's Relief 0.04 0.11 0.13 0.13
Water Quality 7.71 7.38 6.13 7.61 5.00
Total Other Funds 150.88 155.88 162.46 188.23 188.32
Total All Funds 270.87 274.99 290.78 327.62 331.62