HomeMy WebLinkAboutHEARING re: Mid Biennium Budget Review JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of County Commissioners
FROM: Mark McCauley, County Administrator
DATE: December 9,2024
SUBJECT: HEARING re: RESOLUTION No. re: 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 Recovery Plans
STATEMENT OF ISSUE:
The County Commissioners will hold a Public Hearing on the Recommended 2024-2025
Jefferson County Mid-biennium Review and Modification at 10:15 a.m. Monday, December
9, 2024 in the Commissioners Chambers.Members ofthe public may also participate using
Zoom. After receiving and considering public testimony, the Commissioners can discuss to
prepare to adopt the 2024-2025 Mid-Biennium Review and Modification on Monday,
December 16, 2024.
ANALYSIS•
The Recommended 2024-2025 Mid-biennium Review and Modification was available to the
County Commissioners on the County website on November 25, 2022. To review the
Recommended 2024-2025 Mid-biennium Review and Modification, go to
www.co.jefferson.wa.us - Services - Laserfiche Web Portal (username and password: public) -
Board& Commissioners - BOCC Agenda Packets - 2024 Weekly Agenda Items - 12
December 2024 - 120924 - Hearing re: 2024-2025 Biennial Budget Mid-Biennium Review.
The County Administrator's drafted resolution on the Recommended 2024-2025 Mid-biennium
Review and Modification is attached to this Agenda Request. In addition, at the public hearing,
County Administrator Mark McCauley and Finance Director Judy Shepherd will give a Power
Point presentation on the Recommended 2024-2025 Mid-biennium Review and Modification to
further support the public as they prepare to provide testimony.
FISCAL IMPACT:
See attached Budget Resolution on the Recommended 2024-2025 Mid-biennium Review and
Modification.
RECOMMENDATION:
A Public Hearing is held to take public testimony on the Recommended 2024-2025 Mid-biennium
Review and Modification, deliberate on the record of the RESOLUTION No. re: 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.
REVIEWED,BY:
MaifMcCauley, Vnty Administrator Date
oN � County Administrator
Mark McCauley
1820 Jefferson Street
PO Box 1220
Port Townsend, WA 98368
iitNo
TO: County Commissioners
FROM: Mark McCauley, County Administrator
DATE: December 9, 2024
SUBJECT: Message for the 2024-2025 Jefferson County Mid-biennium Review and Modification
I am pleased to transmit to the Board of County Commissioners the 2024-2025 Jefferson County Mid-
biennium Review and Modification. This budget was developed using the recently adopted, more
transparent budget development process that includes these steps:
o Biennial Budget Objectives and Procedures Resolution No. 41-0722-24R, July 22, 2024
o County Auditor Budget Call—August 1, 2024
o Department/elected office budgets submitted to the County Auditor—September 3, 2024
o Budget presentations to the BOCC—October 14, 2024
o BOCC budget workshop— November 4, 2024
o Recommended budget available—November 4, 2024
o Budget Hearing— December 9, 2024
o Budget adoption — December 16, 2024
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 selected county
departments and elected official offices 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 No. 41-0722-24R:
• Operating transfers remain at 2024 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 Mid-biennium Review and
Modification using Board guidance and the best information available in the summer and fall of 2024.
The County Commissioners will hold a public hearing on the Recommended 2024-2025 Mid-Biennium
Review and Modification, December 9th at 10:15 a.m. in the Commissioners' Chambers. The
Commissioners are tentatively scheduled to take final action on December 16tn
Overview
The County's revenue and expenditure budgets for calendar year 2025 are shown below:
Expenditure Budgets
2025
General Fund $30,245,152
Other Funds $114,464,342
All Funds $114,464,342
Revenue Budgets
2025
General Fund $26,846,321
Other Funds $100,432,349
All Funds $100,432,349
This memorandum offers highlights about the 2024-2025 Mid-biennium Review and Modification, 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 very well, especially sales tax. Payment in lieu of taxes (PILT) revenue was the
highest on record at over$1.9 million. We've seen solid investment income, which will gradually be
reduced as the Federal Reserve cuts interest rates. This has resulted in near record setting reserves for
the General Fund which we've invested in our employees and have used to address pent up demand
for resources in a number of county departments and offices.
This budget includes improved compensation and benefits for all seven bargaining units. Bargaining
unit contracts can be reviewed here: https://www.co.jefferson.wa.us/525/Union-Contracts Due to
bargaining unit agreements effective January 1, 2025 and recent negotiations, there will be an
additional increase appropriated in 2025.
This budget also allowed the County Commissioners to fund a number of important enhancements to
department budgets, as indicated in the following chart.
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2025 Budget Amendment-Adds Summary
Base Budget One-Time
Fund Department Add Add Description
General Fund
020 Auditor 10,580 Postage- increase from.63 to.73
055 Human Resources 40,000 County Employee training
1.5o Prosecuting Attorney 1,411 Software-Lexis Nexis price increase
251. Coroner 18,360 Up to 3%increase, new coroner duties
180 Sheriff 140,000 South County Deputy S&B$140,367
25o Treasurer 4,510 Software Vendor increase 9.1%
Increase DCD Transfer$815,000 2)Auditor O&M$190,795 3)Law Library
261 Operating Transfers 1,013,795 $8,000
240 Superior Court 30,000 Increase use of Court Commissioners
270 Non-departmental 50,000 Production Alliance Partnership
Total General Fund 204,861 1,103,795
Total Adds to Budget 1,308,656
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 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 adequate 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.
Although the General Fund expenditure budget is several million larger than its revenue budget,
general fund budgets are typically under spent by as much as 6.4%. This underspending is key to our
projections being valid. There is risk here but history has proven that the risk is acceptable.
TABLE 1: 2025-2029 BUDGET PROJECTION & FIVE-YEAR BUDGET OUTLOOK
Updated 12-6-24
2024 2025 2026 2027 2028 2029
GENERAL FUND Projected Projected Projected Projected Projected
Actual Budget Budget Budget Budget Budget
Beginning Fund Balance 8,947,600 7,642,640 6,176,474 5,348,438 4,922,757 4,917,910
REVENUES 28,126,331 26,846,321 27,651,711 28,481,262 29,335,700 30,215,771
EXPENDITURES: (29,431,291) (30,245,152) (30,423,829) (30,880,187) (31,343,390) (31,813,540)
Estimated carryover 0 1,932,665 1,944,083 1,973,244 2,002,843 2,032,885
Ending Fund Balance 7,642,640 6,176,474 5,348,438 4,922,757 4,917,910 5,353,026
Recommended Reserves- 15%of Expenditures 4,414,694 4,536,773 4,563,574 4,632,028 4,701,508 4,772,031
Unreserved Fund Balance 3,227,946 1,639,701 784,864 290,729 216,402 580,995
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Other Funds
Three non-general fund budgets are notable in 2025:
• The Road Fund budget is larger than normal in 2025 as it reflects $7.8 million in grant revenue
and related construction activity. The further confirms the continued success our Public Works
Department has in securing grant funding for important projects we otherwise could not
undertake.
• The Tri-Area Sewer Fund budget of$15.6 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
$815,000 for 2025 to help fund professional services contracts related to the 2025
Comprehensive Plan Update and other extraordinary activities.
Base budget expenditures in 2025 include a 1.5% increase for non-personnel line items and annual
pay step increases for eligible employees. It also includes wage adjustments for all our collective
bargaining units. The Budget also includes no increases in transfers in 2025 from the General Fund to
support public services in other funds except for 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.
Major County Challenges and Opportunities
• The County has received significant State and Federal funding for the $35 million Tri-Area
Sewer project construction of which will continue into 2025. It is expected that the treatment
plant will be operating around May, 2025. 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. The County and Jefferson County Public
Utilities District No. 1 have entered into an Interlocal Agreement whereby the PUD will operate
the treatment plant on behalf of the County.
• The County continues to make good use of the Distressed Rural County .09% sales tax
contribution from the State for public infrastructure that supports economic development.
Next year's funding includes funds for the Port of Port Townsend's International Airport Eco-
Industrial Park, the City of Port Townsend's Lawrence Street Complete Streets project and
Jefferson County's Quilcene Complete Streets project.
• As provided in House Bill 1590 the County adopted an Affordable Housing sales tax (of 1/10th
of 1%) on December 21, 2021, which has provided around $700,000 per year for affordable
housing and supportive services. The Housing Fund Board is putting these funds to good use in
the county.
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• 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 continued to prove its worth and has been extended
through December 31, 2026.
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 four years. The transition
to electric vehicles continues to inhibit 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 2023 and by another $50,000 reduction in 2024 to $620,000. We are reducing this
further in 2025 to $520,000. In addition, we are increasing the total of Secure Rural Schools and
Payment in Lieu of Taxes up to $750,000. Finally, the Board may have approved a Transportation
Benefit District that will raise significant revenue for the Road Fund. These revenue enhancements
will stabilize the Road Fund so it can continue to maintain our excellent road system. 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 6-Year Transportation
Improvement Plan approved by the Board of County Commissioners in the fall of every year. An
interfund loan of$650,000 from the Capital Fund to the Road Fund was approved by the board
with resolution 36-16 September 19, 2016. The interest rate is 2.5%, and the loan shall be repaid
by September 30, 2036. The current balance is $390,000.
• 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 totaled over 20 percent since 2021, causing the County
considerable concern. Employee wages and other cost increases exert tremendous pressure
on local government budgets. Jefferson County, though, has thus far managed to weather the
storm. The General Fund will come under increasing pressure in the months and years to
come. This is especially true now as a number of important General Fund revenues, such as
investment income and DNR timber revenues are expected to fall next year. Fortunately, sales
tax revenues have been robust, but a recession could reduce sales tax revenues significantly.
A looming threat is the potential change in case load standards for indigent defense attorneys.
The County spends close to a million dollars every year for indigent defense, with the state
contributing around $32,000 or about three percent. If the case load standards are
significantly reduced, the County could see its indigent defense costs increase substantially,
possibly even doubling. If this does happen, it is possible reductions in other services would
need to occur.
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Jefferson County has six funds directly supported by property tax: General Fund, Road Fund,
Developmental Disabilities, Mental Health, Veteran's Relief and Conservation Futures Fund.
About 37% of General Fund revenue 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. Conservation Futures Fund is
funded 100% from property tax.
State law limits revenue growth in property taxes to one percent annually (excluding new
construction) without a vote of the people. This one percent per year simply does not keep
pace with the real cost of inflation, especially in the cost of materials and professional services
for an example. The 20% plus inflation since 2021 has been especially problematic. 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.
However, 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 Mid-biennium Review and Modification complies with all statutory and constitutional
requirements, and substantially complies with adopted County ordinances and resolutions, including:
• Resolution No. 41-0722-24R, setting Objectives and Procedures for the 2024-2025 Mid-
biennium Review and Modification;
• Resolution No. 32-10, directing that Proposition 1 funds be used to retain or provide certain
listed programs and projects or similar programs and projects within available funding.
• Resolution No. 41-19, which sets minimum recommended reserve percentages or amounts for
each fund.
• Most funds are projected to meet the minimum recommended reserve, established by
Resolution 41-19.
Other Notes
• Revenue: This 2024-2025 Mid-biennium Review and Modification includes:
o the allowable 1% property tax revenue increase for the Road Fund
o the allowable 1% property tax revenue increase for the General Fund,
o the allowable 1% property tax revenue increase for the Conservation Futures Fund,
o the base & optional local sales tax of 1%
o the 0.1% sales tax for Criminal Justice to the General Fund
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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% state share sales tax for Affordable and Supportive Housing with a dollar amount
cap each year
The 2025 level of"diversion" of Road Fund property tax to the General Fund is reduced to $520,000,
which is less than the amount of money budgeted to be expended for traffic law enforcement by the
Sheriff in 2025.
Conclusion
This biennial budget represents cautious 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,
Jenn Mitchell,Judy Shepherd, Renee Talley, and Cathy Taylor.
Our County Leadership Team continues to evolve. We welcome one new department director to the
team: Shawn Frederick as Director, Central Services. We'll all be bidding Kate Dean, our current Board
Chair and District 1 Commissioner, a fond farewell as she seeks new challenges. We thank her for her
great work on behalf of the residents of Jefferson County for the past eight years. We will also be
welcoming Kate's replacement, Heather Dudley-Nollete, to her first term as a county commissioner.
ATTACHMENTS:
1. 2025 General Fund Summary
2. 2025 Other Funds Summary
3. 2025 Departmental Staffing Schedule
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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
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ATTACHMENT 1 - Continued Page2of2
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
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ATTACHMENT 2
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
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2025 2025
Revenue Expend
OTHER FUNDS BUDGET BUDGET
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
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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
P p .,,.
Total General Fund 119.99 119.11 128.32 139.39 143.30
Other Funds
Auditor's 0 & 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
Hi Carroll Park 0.49 0.11
Information Services 8.33 8.25 8.36 9.83 11.26 I
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 0 & 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
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STATE OF WASHINGTON
COUNTY OF JEFFERSON
In the Matter of Adopting the 2024-2025
Mid-biennium Review and Modification for RESOLUTION NO.
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
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: JEFFERSON COUNTY BOARD OF
COUNTY COMMISSIONERS
Kate Dean, Chair
Greg Brotherton, Member
Heidi Eisenhour, Member
ATTEST: APPROVED AS TO FORM:
Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date
Clerk of the Board Chief Civil Deputy Prosecuting Attorney
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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
3n40v 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 ITREAS. 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 Adm inistrator 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
ATTACHMENT 1 - Continued Page 2 of 2
2023
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 DISTRICTCOURT 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
No)dous 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: r 30,245,152
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-REETTECHNOLOGY 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
JEFFERSON COUNTY STAFFING SCHEDULE - 2025 Preliminary Budget Amendment
UPDATED 1112212024
(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 5.611 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 1 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 0 & M 0.04
Boa tin 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 46.271 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 Im rv) 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 0 & 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 0.111 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