Jefferson County Directors & Electeds

County Finance MeetingJuly 28, 2010

1

AgendaMeeting Objective:

In the face of difficult cuts to public services, can we give our citizens a choice of whether to make the cuts, or to provide additional funds to preserve some services?

Context – 30 min Review 2011-2015 General Fund pro-forma Cuts or revenue needs for each year Strategies & goals for containing expenditure growth – non-labor costs, labor costs

Revenue options – 30 min Public Safety Sales Tax Property Levy Lid Lift

Framing the choice – 50 min Identify cuts to specific programs & service levels citizens can restore

Public safety is 58% of the General Fund and must be part of this Transfers from the GF are on the table too Non-Departmental Additional work by departments & service groups

Next steps & preparation for Aug. 2 BoCC Meeting – 10 min

2010-2015

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Budget Projections 2010-2015Prepared 07/22/2010

2011 2011 2012 2012 2013 2013 2014 2014 2015 2015GENERAL FUND 2010 2010 Proj projected Proj projected Proj projected Proj projected Proj projected

Budget Projected Incr Budget Incr Budget Incr Budget Incr Budget Incr BudgetBeginning Cash and Investments 2,415,665 2,381,014 2,207,883 1,461,505 266,361 (1,034,831) (2,428,940)

Revenues 14,879,052 14,888,199 1.0% 15,037,081 2.3% 15,379,840 3.3% 15,881,727 3.4% 16,419,962 3.3% 16,959,148

New Revenues (From Rd levy lift) 216,000 216,000 1.5% 219,240 0 0 0Additional Revenues 195,000 0 0TOTAL REVENUES 15,095,052 15,299,199 15,256,321 15,379,840 15,881,727 16,419,962 16,959,148

% change from prev. year

Expenditures at current level (15,636,626) (15,636,626) 3.4% (16,164,343) 3.6% (16,742,408) 3.7% (17,356,484) 3.7% (17,994,011) 3.7% (18,655,905)

Extraordinary costs (93,000)Transfers, Efficiencies, Program Reductions

Across the Board Dept Cuts

Projected Expenditures (15,636,626) (15,729,626) (16,164,343) (16,742,408) (17,356,484) (17,994,011) (18,655,905)

Fund Equity Transfer In

Interfund Loans 100,000

Estimated carryover 156,366 157,296 161,643 167,424 173,565 179,940 186,559

Ending Cash & Investments 2,030,457 2,207,883 1,461,505 266,361 (1,034,831) (2,428,940) (3,939,138)Reserves - Required 10% of Expend. 1,563,663 1,572,963 1,616,434 1,674,241 1,735,648 1,799,401 1,865,590

Unreserved Cash & Investments 466,794 634,921 (154,929) (1,407,880) (2,770,480) (4,228,342) (5,804,729)

Target Unreserved Fund Bal 366,000 466,794 317,460 158,730 400,000 800,000 1,200,000

Over (under) target 100,794 168,127 (472,389) (1,566,610) (3,170,480) (5,028,342) (7,004,729)

4

(216,000) from taxes in 2012

2010 2010 Revenues 2011 2011 2012 2012 2013 2013 2014 2014 2015 2015

GENERAL FUND Budget Projected Over (Under) Incr Projected Incr Projected Incr Projected Incr Projected Incr Projected

REVENUE TYPE Revenues Revenues Proj Revenues Proj Revenues Proj Revenues Proj Revenues Proj RevenuesProperty Tax 7,050,800 7,041,973 1.5% 7,147,603 4% 7,208,867 4% 7,497,221 4% 7,797,110 4% 8,108,995Diverted Road Taxes 720,000 715,097 0.0% 715,097 2% 729,399 2% 743,987 4% 773,746 4% 804,696Sale of Tax Title Property 0 0 0 0.0% 0 0% 0 0% 0 0% 0 0% 0Private Harvest Tax 165,000 140,000 (25,000) 0.0% 256,000 0% 256,000 0% 256,000 0% 256,000 0% 256,000Private Harvest Tax (div) 22,000 20,000 (2,000) 0.0% 32,000 0% 32,000 0% 32,000 0% 32,000 0% 32,000Sales Tax 2,200,000 1,916,429 (283,571) 0.0% 1,916,429 1.5% 1,945,175 3.8% 2,019,092 3.8% 2,095,818 3.8% 2,175,459Sales Tax-LOST 275,000 260,694 (14,306) 0.0% 260,694 1.5% 264,604 3.8% 274,659 3.8% 285,096 3.8% 295,930Leasehold Excise Tax 52,000 51,916 (84) 0.0% 51,916 0% 51,916 0% 51,916 0% 51,916 0% 51,916Treas Collection Fees 25,000 26,788 1,788 0.0% 26,788 0% 26,788 0% 26,788 0% 26,788 0% 26,788Penalties 197,500 197,500 0 2.0% 201,450 2% 205,479 2% 209,589 2% 213,780 2% 218,056

10,707,300 10,370,397 (336,903) -0.9% 10,607,977 1.1% 10,720,228 3.6% 11,111,252 3.8% 11,532,255 3.8% 11,969,840

Fed Entitlements-PILT 230,000 407,563 177,563 0% 407,563 0% 407,563 0% 407,563 0% 407,563 0% 407,563PUD Priv. Tax 75,000 50,666 (24,334) 5% 53,199 1% 53,731 1% 54,269 1% 54,811 1% 55,359Crim Just Hi Crime/DUI/Asst 336,000 344,038 8,038 1% 347,478 3.8% 360,683 3.8% 374,388 3.8% 388,615 3.8% 403,383Liquor Excise Tax 35,000 37,282 2,282 3% 38,400 3% 3% 0 3% 0 3% 0Liquor Profit 60,000 64,526 4,526 0% 64,526 0% 0% 0 0% 0 0% 0Interfund Serv.-Cost Alloc. 358,000 358,000 0 3% 368,740 3% 379,802 3% 391,196 3% 402,932 3% 415,020Investment Income 394,000 320,000 (74,000) 0% 320,000 0% 320,000 1% 323,200 2% 329,664 2% 336,257Treasurer's Investment Fees 15,000 5,639 (9,361) 0% 5,639 0% 5,639 0% 5,639 0% 5,639 0% 5,639Miscellaneous Revenue 25,205 41,977 16,772 0% 0 0 0 0Timber Sales D.N.R. 175,000 293,217 118,217 0% 230,000 2% 234,600 2% 239,292 2% 244,078 2% 230,000Sale of Surplus Real Property 1,000 0 (1,000) 0 0 0 0 0Other Non-Revenues 0 197,000 197,000 0 0 0 0

1,704,205 2,119,908 415,703 8.4% 1,835,546 -4% 1,762,018 1.9% 1,795,547 2.1% 1,833,303 1.1% 1,853,221

12,411,505 12,490,305 78,800 0.3% 12,443,523 0.3% 12,482,247 3.4% 12,906,800 3.6% 13,365,558 3.4% 13,823,061

Assessor 1,800 1,746 (54) 1% 1,763 3% 1,816 3% 1,871 3% 1,927 3% 1,985Auditor 268,628 249,286 (19,342) 1% 251,779 3% 259,332 3% 267,112 3% 275,126 3% 283,379Elections 53,200 91,288 38,088 3% 94,027 13% 106,250 3% 109,438 3% 112,721 3% 116,102Clerk 188,233 197,923 9,690 1% 199,902 3% 205,899 3% 212,076 3% 218,439 3% 224,992Commissioners 12,000 10,339 (1,661) 1% 10,442 3% 10,756 3% 11,078 3% 11,411 3% 11,753Safety & Security 113,801 113,459 (342) -22% 89,000 3% 91,670 3% 94,420 3% 97,253 3% 100,170Community Services 9,000 0 (9,000) 1% 0 0 0 0 0District Court 632,650 694,861 62,211 1% 701,810 3% 722,864 3% 744,550 3% 766,886 3% 789,893Juvenile Services 269,812 262,056 (7,756) 1% 264,677 3% 272,617 3% 280,795 3% 289,219 3% 297,896Prosecuting Attorney 302,880 306,483 3,603 1% 309,548 3% 318,834 3% 328,399 3% 338,251 3% 348,399Coroner 9,280 6,854 (2,426) 1% 6,923 6,923 6,923 6,923 6,923Sheriff 808,763 855,789 47,026 1% 864,347 2% 881,634 2% 899,267 2% 917,252 2% 935,597Superior Court 13,500 18,810 5,310 1% 18,998 18,998 18,998 18,998 18,998Non Departmental 0 0 0 0 0 0 0

2,683,547 2,808,894 125,347 0.2% 2,813,215 3.0% 2,897,593 2.7% 2,974,927 2.7% 3,054,405 2.7% 3,136,086

Transfer in 0 0 0TOTAL REVENUES 15,095,052 15,299,199 15,256,738 0.8% 15,379,840 3.3% 15,881,727 3% 16,419,962 3.3% 16,959,148

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2010 2010 2011 2011 2012 2012 2013 2013 2014 2014 2015 2015

GENERAL FUND Budget Projected Expenditures Incr Projected Incr Projected Incr Projected Incr Projected Incr Projected

EXPENDITURES Expenditures Expenditures Under (Over) 6.0% Expenditure 4.0% Expenditure 4.0% Expenditure 4.0% Expenditure 4.0% ExpenditureASSESSOR 682,310 682,310 0 6% 723,249 4.0% 752,179 4.0% 782,266 4.0% 813,556 4.0% 846,099AUDITOR 468,656 468,656 0 6% 496,775 4.0% 516,646 4.0% 537,312 4.0% 558,805 4.0% 581,157ELECTIONS 228,791 228,791 0 6% 265,185 4.0% 275,792 4.0% 286,824 4.0% 298,297 4.0% 310,229CLERK 389,849 389,849 0 6% 413,240 4.0% 429,770 4.0% 446,960 4.0% 464,839 4.0% 483,432COUNTY ADMINISTRATOR 306,376 306,376 0 6% 324,759 4.0% 337,749 4.0% 351,259 4.0% 365,309 4.0% 379,922COMMISSIONERS 392,147 392,147 0 6% 415,676 4.0% 432,303 4.0% 449,595 4.0% 467,579 4.0% 486,282BOARD OF EQUALIZATION 7,364 7,364 0 6% 7,806 4.0% 8,118 4.0% 8,443 4.0% 8,781 4.0% 9,132CIVIL SERVICE COMMISSION 2,100 2,100 0 6% 2,226 4.0% 2,315 4.0% 2,408 4.0% 2,504 4.0% 2,604PLANNING COMMISSION 34,644 34,644 0 6% 36,723 4.0% 38,192 4.0% 39,719 4.0% 41,308 4.0% 42,960SAFETY AND SECURITY 200,091 200,091 0 6% 212,096 4.0% 220,580 4.0% 229,404 4.0% 238,580 4.0% 248,123COMMUNITY SERVICES 146,350 146,350 0 6% 155,131 4.0% 161,336 4.0% 167,790 4.0% 174,501 4.0% 181,481DISTRICT COURT 649,942 649,942 0 6% 688,939 4.0% 716,496 4.0% 745,156 4.0% 774,962 4.0% 805,961

JUVENILE SERVICES 904,414 904,414 0 6% 958,679 4.0% 997,026 4.0% 1,036,907 4.0% 1,078,383 4.0% 1,121,519PROSECUTING ATTORNEY 945,545 945,545 0 6% 1,002,278 4.0% 1,042,369 4.0% 1,084,064 4.0% 1,127,426 4.0% 1,172,523CORONER 32,850 32,850 0 6% 34,821 4.0% 36,214 4.0% 37,662 4.0% 39,169 4.0% 40,736SHERIFF 4,980,459 4,980,459 0 6% 5,279,287 4.0% 5,490,458 4.0% 5,710,076 4.0% 5,938,479 4.0% 6,176,019SUPERIOR COURT 273,289 366,289 (93,000) 6% 289,686 4.0% 301,274 4.0% 313,325 4.0% 325,858 4.0% 338,892TREASURER 340,707 340,707 0 6% 354,335 4.0% 368,509 4.0% 383,249 4.0% 398,579 4.0% 414,522SUBTOTAL DEPARTMENTS: 10,985,884 11,078,884 (93,000) 6% 11,660,889 4.0% 12,127,325 4.0% 12,612,418 4.0% 13,116,915 4.0% 13,641,591NON-DEPARTMENTAL 2,713,008 2,713,008 0 1% 2,726,468 2% 2,780,998 2% 2,836,617 2% 2,893,350 2% 2,951,217OPERATING TRANSFERS 0 0 0 0 0Op Trans- 10- Substance Abuse 46,599 46,599 0 0% 46,599 4.0% 48,463 4.0% 50,401 4.0% 52,418 4.0% 54,514Op Trans- 50- Coop. Extension 175,470 175,470 0 0% 175,470 4% 182,489 4.0% 189,788 4.0% 197,380 4.0% 205,275Op Trans- 70- County Cap. Improve. 0 0 0 0% 0 0% 0 0% 0 0% 0 0% 0Op Trans- 99- Parks & Recreation 349,477 349,477 0 0% 349,477 0% 349,477 4.0% 363,456 4.0% 377,994 4.0% 393,114Op Trans- 160-Health 607,623 607,623 0 0% 607,623 4.0% 631,928 4.0% 657,205 4.0% 683,493 4.0% 710,833Op Trans- 163-Animal Serv 108,705 108,705 0 0% 108,705 4.0% 113,053 4.0% 117,575 4.0% 122,278 4.0% 127,169Op Trans- 164-Water Qual.-Cons Dist 45,646 45,646 0 45,646 4.0% 47,472 4.0% 49,371 4.0% 51,346 4.0% 53,399Op Trans- 165-Water Quality 82,852 82,852 0 82,852 4.0% 86,166 4.0% 89,613 4.0% 93,197 4.0% 96,925Op Trans- 200-Community Develop. 420,000 420,000 0 -25% 315,000 4.0% 327,600 4.0% 340,704 4.0% 354,332 4.0% 368,505Op Trans- 261-Info. Services 0 0 0 0 0 0OTHER OPERATING TRANSFERS 101,362 101,362 0 -55% 45,613 4.0% 47,437 4.0% 49,335 4.0% 51,308 4.0% 53,361TOTAL: 15,636,626 15,729,626 (93,000) 3.4% 16,164,343 3.6% 16,742,408 3.7% 17,356,484 3.7% 17,994,011 3.7% 18,655,905

Percent increase from previous year 0.59% 3.4% 3.6% 3.7% 3.7% 3.7%

2010 2010 Impact:

Positive

2010 SUMMARY Budget Projected (Negative)

Beginning Cash and Investments 2,415,665 2,381,014 (34,651) 2,207,883 1,461,922 266,778 (1,034,415) (2,428,524)Revenues 15,095,052 15,299,199 204,147 15,256,738 15,379,840 15,881,727 16,419,962 16,959,148

Expenditures 15,636,626 15,729,626 (93,000) 16,164,343 16,742,408 17,356,484 17,994,011 18,655,905Ending Cash & Investments 1,874,091 1,950,587 76,496 1,300,279 99,354 (1,207,979) (2,608,464) (4,125,281)

Equity Transfer from other funds 100,000 100,000carryover (est at 1%) 156,366 157,296 930 161,643 167,424 173,565 179,940 186,559

Adj. Ending Cash & Investments 2,030,457 2,207,883 177,426 1,461,922 266,778 (1,034,415) (2,428,524) (3,938,722)

Required 10% of Exp. to Reserves 1,563,663 1,572,963 (9,300) 1,616,434 1,674,241 1,735,648 1,799,401 1,865,590

Unreserved Fund Balance 466,795 634,921 168,126 (154,512) (1,407,463) (2,770,063) (4,227,925) (5,804,312)

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2007-2009

8

Budget Projections 2010-2015Prepared 07/22/2010

2011 2011 2012 2012 2013 2013 2014 2014 2015 2015GENERAL FUND 2007 2008 2009 2010 2010 Proj projected Proj projected Proj projected Proj projected Proj projected

Actual Actual Actual Budget Projected Incr Budget Incr Budget Incr Budget Incr Budget Incr BudgetBeginning Cash and Investments 2,480,323 3,317,256 2,799,352 2,415,665 2,381,014 2,207,883 1,461,505 266,361 (1,034,831) (2,428,940)

Revenues 14,175,115 14,761,000 14,752,219 14,879,052 14,888,199 1.0% 15,037,081 2.3% 15,379,840 3.3% 15,881,727 3.4% 16,419,962 3.3% 16,959,148

New Revenues (From Rd levy lift) 216,000 216,000 1.5% 219,240 0 0 0Additional Revenues 195,000 0 0TOTAL REVENUES 15,095,052 15,299,199 15,256,321 15,379,840 15,881,727 16,419,962 16,959,148

% change from prev. year

Expenditures at current level (13,838,182) (15,280,080) (15,170,557) (15,636,626) (15,636,626) 3.4% (16,164,343) 3.6% (16,742,408) 3.7% (17,356,484) 3.7% (17,994,011) 3.7% (18,655,905)

Extraordinary costs (93,000)Transfers, Efficiencies, Program Reductions

Across the Board Dept Cuts

Projected Expenditures (15,636,626) (15,729,626) (16,164,343) (16,742,408) (17,356,484) (17,994,011) (18,655,905)

Fund Equity Transfer In

Interfund Loans 500,000 100,000

Estimated carryover 156,366 157,296 161,643 167,424 173,565 179,940 186,559

Ending Cash & Investments 3,317,256 2,798,176 2,381,014 2,030,457 2,207,883 1,461,505 266,361 (1,034,831) (2,428,940) (3,939,138)

Reserves - Required 10% of Expend. 1,383,818 1,528,008 1,517,056 1,563,663 1,572,963 1,616,434 1,674,241 1,735,648 1,799,401 1,865,590

Unreserved Cash & Investments 1,933,438 1,270,168 863,958 466,794 634,921 (154,929) (1,407,880) (2,770,480) (4,228,342) (5,804,729)

Target Unreserved Fund Bal 693,000 366,000 466,794 317,460 158,730 400,000 800,000 1,200,000

Over (under) target 170,958 100,794 168,127 (472,389) (1,566,610) (3,170,480) (5,028,342) (7,004,729)

2010 General Fund Summary by Category:TOTAL EXPENDITURE BUDGET $15,636,626

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2002 Tax Base Lost Buying Power to Inflation

Even Revenue from

Extraordinary New

Construction Lost Grround to

population & service

demands

General Fund Breakdown by area of government:

2006 2007 2008 2009 Project 2010 BudgetLaw & Justice 7,363,230 7,571,656 8,384,767 8,856,521 9,131,265General Government 2,899,388 3,061,164 3,106,783 3,138,678 3,210,894Community Services 2,050,952 2,156,104 2,692,491 2,363,612 1,937,707Payments for Interfund Services1,024,677 1,049,258 1,096,039 1,222,489 1,356,760

13,338,247 13,838,182 15,280,080 15,581,300 15,636,626

Law & Justic Percent 55% 55% 55% 57% 58%

22158

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

2006 2007 2008 2009 Project 2010 Budget

Payments for Interfund Services

Community Services

General Government

Law & Justice

Law & Justice $9.1 million in 2010

58%

55%57%

55%55%

22%

15%

8%

21%

12%

9%