Kitsap County Auditor Presentation 2017.pdfAuditor – A Lean Culture 7.5 FTE 9.7 FTE 4.7 FTE 6.1...
Transcript of Kitsap County Auditor Presentation 2017.pdfAuditor – A Lean Culture 7.5 FTE 9.7 FTE 4.7 FTE 6.1...
Kitsap County Auditor2017 Proposed Budget
September 22, 2016
Auditor – Our Mission
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Provide essential services to the people ofKitsap County in a manner that ensuresquality, accountability and accessibility.
Auditor – Our Core Values
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Customer Service
KitsapCountyAuditor
Operational Effectiveness
Fiscal ResponsibilityEmployee Development
Auditor – A Lean Culture
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
KitsapCountyAuditor
2016 Accomplishments Goals: Quality, Accountability, Accessibility Results
Elections: Installed twonew ballot drop boxes inSouth Kitsap.
Increase voter access to drop boxes to promotetheir use. This will allow more timely ballotprocessing and reduce the number of vehicle tripsto the County Administration Building.
9,091 ballots dropped during April,May and August elections7,000+ ballots expected to bedropped in November
Financial: ImplementedAutomated PDF Splitter forAuditor-Payroll.
Reduce staff time in splitting large reports intoseparate departmental reports.
Provide electronic reports more efficiently.
216 Hours/County-Wide Savings78 Hours/Auditor-Payroll Savings40 Touchpoints Reduced$9,195 Projected Soft Cost Savings
Recording: ElectronicRecording Enhancements
Eliminate 250 obsolete document types.Reduce amount of documents rejected.Improve customer ability to accurately submitdocuments for electronic recording.
53% Reduced Rejected Documents67 Hours/Auditor-Recording Savings$2,800 Projected Soft Cost Savings
Identifying ways we can improve processes has helped to offset thesteady increase in the cost of providing services. Listed here areexamples of our commitment to a lean culture.
$14,355 - Department Net Savings FY 2016
Auditor – Elections and Voter Registration
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
The Elections Division is responsible forall aspects of voter registration andelections management.
Activities include maintaining adatabase of over 179,000 active andinactive voters; voter education andoutreach; ballot design, printing andmailing; and verifying, processing,tabulating and reporting ballotsreturned by voters.
In addition, the Elections Divisionprovides voters, candidates, electedofficials and districts information onstate and federal electionrequirements; archives and reportscurrent and past election results.
Auditor – Elections
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Delivering maximum benefits cost efficiently remains the standard.$
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$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2011 2012 2013 2014 2015 2016 2017
Revenue Expense
Auditor – Elections
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Elections$1,037,926
VoterRegistration
$432,788 Elections$1,037,926
VoterRegistration
$432,788
Revenue – Internal Service Fund$1,470,714
Expenses – Internal Service Fund$1,470,714
Auditor – Elections Finance
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Auditor – Elections Finance
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Elections Costs by Agency
Auditor – Elections Finance
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Registration Costs
Auditor – Financial
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Annual Financial Reports
Maintain accounting system
Fixed Assets
Accounts Payable
Payroll
Monitor state and federal grantfunds
Cash Audits
Auditor – Financial
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Audit and Issue PayrollTransactions
42,763 County
7,741 Special Purpose Districts
97% Payroll Direct Deposits
Audit of Cash Receipting Locations
54 Cash Funds Audited
20 Worksites
2 Recommendations Made
Major Cash Receipting Locations:
Auditor’s Office
District Court
Fair & Parks
Public Works
Sheriff’s Office
Treasurer’s Office
Audit Accounts PayableDisbursements
56,775 County
12,808 Special Purpose Districts
61.3% Vendor Direct Deposits
Auditor – Financial
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Balance Sheet
Statement ofIncome
Statement ofRetained Earningsand Stockholder’sEquity
Notes to theFinancialStatements
Statement of CashFlows
Reconciliation ofCash Provided byOperations to NetOperating Income
Reconciliation of theGovernmental FundsBalance Sheet to theGovernment-wideStatement of NetAssets
Statement ofRevenues,Expenditures andChanges in FundBalance - Cash
Statement ofRevenues,Expenditures andChanges in FundBalances – Budget toActual for MajorFunds
Proprietary FundsStatement of CashFlows
Statement of Activities
Proprietary FundsStatement of NetPosition
Proprietary FundsStatement ofRevenues, Expensesand Changes in NetPosition
Balance Sheet
Statement of NetPosition
Discussion and Analysis
Reconciliation of theStatement ofRevenues,Expenditures andChanges in FundBalance to theStatement of Activities
Reconciliation of CashProvided by Operationsto Net OperatingIncome
Fiduciary Funds BalanceSheet
Fiduciary FundsStatement of Changes inNet Position
Notes to the FinancialStatement
Private Sector Reporting (FASB) Government Reporting (GASB)
Governments are required to report in far greater detail andcomplexity than private companies.
Auditor – Licensing
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Current Vehicle Licensing System
New Department of Licensing Operating System. Current Vehicle Licensing Operating System dates back to the mid-1980s. Licensing and Recording staff will be trained on the new system.
Auditor – Recording
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
• $10 AffordableHousing
• $3.80 State,$6.20 County
• 15 affordablehousing andhomeless serviceorganizations
• $5 Recordingfee
• Since 1985, tofundoperations
• $10 DocumentPreservation
• $7 State, $3 County• Preserving
documents datingback to 1857.
• Provided over $1.2M to localhomelessness and housing programs
• 2,000+ homeless households
$74 Document Fee – Deed of Trust
Auditor – Licensing and Recording
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Ordering new chairs for the first time in 10 years. Risk Management recommended the YS73/KR200
Mesh Back. This chair will accommodate our 39” tall counters
and every day use requirements. Chairs come with a 12 year warranty. Estimated cost for 7 chairs is $3207.87. Current chairs were purchased in 2006 with a 7
year warranty.
Budget request to order new chairsfor the Licensing and Recording staff.
Auditor – General Fund
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Through defined goals and continuous process improvements, expensesremain lower than revenue while improving service to customers.
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$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2012 2013 2014 2015 2016 2017
Expenditures Revenues
Auditor – General Fund
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
Revenues – General Fund$2,267,153
Expenditures – General Fund$2,004,092
Financial$1,108,838
Licensing$442,203
Recording$453,051Financial
$10,000
Licensing$1,604,492
Recording$652,661
Auditor – Document Preservation Fund
7.5 FTE 9.7 FTE 4.7 FTE 6.1 FTE
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$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2012 2013 2014 2015 2016 2017
Expenditures Revenues
Document Preservation Fund revenues dropped sharply with theeconomic downturn in the mid 2000’s. Expenses for preserving KitsapCounty’s historical documents continue to increase.
Kitsap County Auditor2017 Proposed Budget
Thank You!