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Home My WebLink About044 09 ~c '. AuD <. .lm\oC\ (-{QRb ~) STATE OF WASHINGTON County of Jefferson In the Matter of Establishing Goals And Objectives for the 2010 County Budget } } } RESOLUTION NO, 44-09 WHEREAS, Jefferson County's growing population continues to put pressure on the provision of public services and infrastructure; and WHEREAS, critical county services such as public safety, public health, parks and recreation, and capital infrastructure are foundations for a sustainable economy and a healthy community; and WHEREAS, legislation passed through initiative and by the State Legislature in the past decade has reduced or eliminated county revenue sources previously relied upon to pay for services and infrastructure; and WHEREAS, a national economic recession has further limited county revenues, while simultaneously increasing the demand for some county services; and WHEREAS, reductions in certain revenues from the State and Federal governments also adversely affect the delivery of county services; and WHEREAS, inflation in the cost to maintain county services and infrastructure continues; and WHEREAS, additional revenue sources to sustain existing county services, such as property tax increases for criminal justice, parks and recreation, or general purposes, etc " would need to be referred to the Jefferson County voters for approval before becoming available; and WHEREAS, adequate cash reserves need to be maintained for each operating fund to provide for emergencies and for cash flow; and, WHEREAS, the annual budget process provides opportunities to focus resources in support of the strategic issues facing Jefferson County; and WHEREAS, in order to maximize the use of limited resources, programs and services must be strategic, effective, creative, innovative and efficient in their delivery while targeting community priorities; and WHEREAS, it is recognized that the employees of Jefferson County possess great skills, knowledge and dedication, which make them the county's most valuable asset in providing services to the public; and Page 1 of 5 WHEREAS, it is recognized that citizens of Jefferson County expect both accountability from their public servants and afford ability from their government; and WHEREAS, Jefferson County together with other local government agencies recognize that collaborative efforts to provide services benefits all citizens of the county; and WHEREAS, to grow its economy the County needs to protect and capitalize on its competitive advantages: our people, our environment, and our history; and WHEREAS, on June 22, 2009, the Board of County Commissioners adopted Resolution No. 39-09, establishing dates for the 2010 Budget; NOW, THEREFORE BE IT RESOL VED, that the Board of Commissioners of Jefferson County does hereby establish the following objectives and procedures to guide the development and adoption of the 2010 Jefferson County Budget: I. FISCAL BUDGET OBJECTIVES 1. Balanced budget - The budget, when adopted, will be balanced within available resources. In addition to annual fiscal objectives, there should also be a focus on long-term financial analysis. 2. Use of unreserved Fund Balance . The 2010 budget shall continue a strategy of using approximately one-third of the unreserved fund balance as of 12/31/08 in the general fund in each of years 2009, 2010 and 2011. . The County will use some excess fund reserves from other funds supported by the General Fund in 2010 to maintain operations during the economic downturn. 3. Property Taxes - Growth in General Fund property taxes and Road Fund property taxes shall not exceed the 1 % limit, plus taxes collected on new construction. 4. Sales Taxes - The county shall continue to successfully implement the 0.1 % sales tax levies as authorized by the legislature including the funding of chemical dependency and mental health needs, the Jeff Com infrastructure funds and the Criminal Justice tax. 5. Look for cost savings opportunities - The county shall continue to evaluate and implement, where appropriate, opportunities to: a. Consolidate programs or services to gain efficiencies or improve customer service. Page 2 015 b. Seek additional funding sources to support services through programs and grants and other funding sources. c. Continue to partner with other local agencies to improve service delivery and/or reduce costs. d. Privatize and/or outsource services, programs, and functions where appropriate (such as animal services, etc.). 6. Budget priorities- The 2010 Budget shall strive to implement the county's strategic priorities, including: a. Supporting local law and justice programs; b. Addressing locally identified and defined local public health issues; c. Protecting and enhancing natural resources; d. Finding means to support other critical services for a healthy community; e. Investing in community infrastructure that encourages economic opportunity; f. Planning for long term capital facility needs; g. Operating within a business plan based on fiscai sustainabity, measured performance, and the best customer service within our means; and h. Maintaining a professional county workforce that can meet the growing service delivery needs of the county. i. Striving to retain capital reserves for capital purposes and plan on resuming general fund transfers to capital projects in future years as revenues allow. 7. Departmental Preparation of Preliminary Budgets - Departments should prepare preliminary budgets with the following guidelines: a. Prepare departmental preliminary budgets following steps listed in Budget Preparation, Section II of this document. b. For the preliminary budget, union staff personnel costs (salaries, wages, & benefits) will be adjusted based on the rates of ratified labor agreements; there will also be an adjustment to reflect annual step increases. c. For the preliminary budget, non-union staff personnel costs (salaries, wages, & benefits) will be adjusted as necessary to maintain them as close to the competitive mean as possible, and may include a cost of living allowance similar to that of the UFCW and an adjustment to reflect annual step increases. d. Any FTE increase proposed above the FTEs funded in the revised 2009 budget must be accompanied by corresponding new revenues and/or cost reductions, or will require a substantial justification and a funding source approved by the County Administrator within the 2010 proposed budget. e. Clerk hire and overtime line items are to be budgeted at 2009 Original Budget level. f. Non-Personnel operating costs for the General Fund should be kept at revised Budget 2009 levels. Page 3 of 5 g. For the preliminary budget, transfers from the General Fund to other operating funds will be kept at the revised 2009 Budget level. Target numbers will be given to each department on or before August 3, 2009, the date of the budget call. h. Reserves shall be maintained for each Fund as authorized by resolution, with the exception of fund 143, Community Development, whose reserves shall be maintained at the same reserve level as 12-31-08. i. Fees - All fees should be set at levels that recapture the cost of the service being provided; II. BUDGET PREPARATION 1. Budget requests shall be prepared in a consistent, citizen friendly format that clearly identifies the resources needed and the services to be provided by each program. 2. Departments shall prepare budgets following the standard format and schedule provided to them in the 'Call for Budgets' from the County Auditor. 3. Each department and each major division or program within each department shall prepare a narrative, which shall include: a) The department's mission statement in a clear concise statement explaining the purpose of the division or program. b) The department's staffing requirements for the coming year clearly indicating which staff positions, or portions thereof, are grant supported. c) Departmental and program revenues and expenditure summaries and impacts anticipated by increased or decreased funding. 4. Budget process: . Once the preliminary department budgets are received by the County Administrator and Board of County Commissioners, proposed revenues and expenditures for each Fund or Department shall be reviewed for their impacts on the county's financial health for the next five years. . The County Administrator will consult with independent elected officials and department directors and shall establish countywide targets and strategies for balancing the budget. . The County Administrator will also meet with each department to better establish department-specific budget goals. If reductions are required, Departments will be asked to propose revisions to their preliminary departmental budgets. Page 4 of 5 . The County Administrator shall prepare a Draft 2010 Budget for review, a public hearing and action by the Board of County Commissioners. APPROVED this 2ih day of Julv ,2009. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: .' , . ."' t ' . e i2/k~112-110'1 David Sullivan, Chairman ~ ""\1..:-\.icq Phil J nso!,\ M~ LA~ -; \2,\0('-1 Joh Austin, Member y -. " . ~~:~M~~ Del3l:1ty Clerk of the Board Page 5 of 5 JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of Commissioners FROM: Philip Morely DATE: July 23, 2009 RE: Establishing Goals and Objectives for 2010 Budget STATEMENT OF ISSUE: Resolution to Establish Goals and Objectives for the 2010 County Budget. ANALYSIS: This resolution details Fiscal Budget Objectives and Budget Preparation guidelines for the 2010 Budget FISCAL IMPACT: The resolution provides fiscal direction to departments in preparation oftheir 2010 Budgets. RECOMMENDATION: Adopt resolution establishing 2010 Budget goals and objectives. REVIEWED BY: 7P-~r97 Date