P UBLIC H EARING ON THE 2017 S KAGIT C OUNTY B UDGET December 5, 2016
2017 B UDGET P ROCESS July 13 – Budget Call August 19 – Departments submitted budgets October 7-14 – Department meetings with Board of County Commissioners November 21 – Preliminary Budget Available December 5 – Public Hearing to consider testimony on the Preliminary Budget and Tax Levies
S TRUCTURAL B UDGET D EFICIT Property Tax revenue limited to 1% increase plus revenue from New Construction Costs for essential services are rising 3-5% annually Counties are required by law to provide essential services, including law enforcement, prosecution, public defense, court systems, jails, elections, and assessments. Limits on General Fund revenue sources and slow growth rates mean revenue cannot keep up with costs.
C OUNTY -W IDE S ERVICES P ROVISION Jail Assessment of Property Superior Court Property Tax Collection Court Filings (Clerk) Licensing and Document Recording Prosecutor Treasurer for Most Local Juvenile Court Governments Death Investigations and General Administration Autopsies Defense and Adjudication of Felons Emergency Management Emergency Medical Services Public Health Senior Services Elections, Voter Registrations Low-Income/Homeless Housing Parks, Recreation, Fair Mental Health and Chemical Historical Museum Dependency Services Cooperative Extension Development Disabilities Services 62% of General Fund supports regional services
B UDGET O VERVIEW General Fund – 1 27 Departments 25% of the total expense budget Special Revenue Funds – 35 Debt Service Funds – 2 Capital Funds – 4 Enterprise Funds – 3 Internal Service Funds – 4 Component Unit of Government – 1 Total of 50 unique funds
G ENERAL F UND Accounts for traditional functions of county government and other day-to-day services that do not have dedicated funding. Skagit County General Fund includes: Assessor Assigned Counsel • • Auditor Board of Equalization • • Treasurer Boundary Review Board • • Clerk Budget & Finance • • Commissioners Civil Service • • Coroner Facility Maintenance • • Prosecutor Hearing Examiner • • Sheriff Human Resources • • Noxious Weed Control • District Court Public Defender • • Juvenile Court Sustainability • • Superior Court •
G ENERAL F UND B UDGET 2016 Budget 2016 Projections Rev - $49,896,431 Rev - $50,939,972 Exp - $54,187,559 Exp - $51,678,991 2017 Proposed Budget Rev - $49,784,545 Exp - $54,163,748
2017 B UDGET I NCLUDES : Law & Justice Continuation of COPS Grant matching funds New Jail – increased staffing, additional training, new programs, enhanced security and video, additional courtroom, uncertain census Personnel Implementation of the Total Cost of Compensation Study Change in methodology for establishing Elected Officials’ salaries 1.5% general wage adjustment for most employees (except those with unsettled contracts) Modified benefit package implementation Other Burlington Northern Old 99 Overpass Facility improvements to Admin Building PILT funding, if received, to be allocated to one-time expenses
S OURCES OF G ENERAL F UND R EVENUE Other 20% State and Property Federal Tax 51% Funding 10% Sales & Use Tax 19%
U SES OF G ENERAL F UND R ESOURCES *General Law & Government Justice / 22% Public Safety Parks 72% 2% Public Health 4% *Auditor, Assessor, Treasurer, Commissioner, Human Resources, Budget & Finance, Boundary Review Board, Facility Maintenance, Transfers to Elections and Planning
W HERE DO OUR P ROPERTY T AXES & A SSESSMENTS GO ? $0.40 $0.354 $0.35 $0.30 $0.237 $0.25 $0.20 $0.172 $0.15 $0.096 $0.091 $0.10 $0.05 $0.05 $0.00 Assessments Other Cities State County Schools
W HERE DOES OUR MONEY GO WITHIN THE COUNTY ? $0.60 $0.5226 $0.50 $0.40 $0.2777 $0.30 $0.20 $0.1166 $0.10 $0.036 $0.0296 $0.0175 $0.0025 $0.00 LMD's Conservation Clean Water Drainage Utility Medic I Road General Futures
P ROPERTY T AX L EVIES Levy Rate History 2000 through 2017 4.50 4.00 3.50 3.00 $ per thousand AV 2.50 2.00 1.50 1.00 0.50 0.00 *General Road Conservation Futures EMS
A LL O THER C OUNTY F UNDS Special Revenue Funds Account for resources restricted for a specific purpose other than debt or capital Debt Service Funds Account for principal and interest payments on bonds Capital Funds Account for resources used for acquisition or construction of capital facilities or other assets Enterprise Funds Accounts for activities for which a fee is charged to external users Internal Service Funds Provide services within our government, or to other governments, on a cost reimbursement basis
A LL O THER C OUNTY F UNDS 2016 Budget 2016 Projections Rev - $124,794,422 Rev - $126,956,810 Exp - $161,686,953 Exp - $155,432,109 2017 Proposed Budget Rev - $132,525,983 Exp - $165,443,996
S TAFFING H ISTORY Full Time, Regular Part Time, Elected Officials 740 720 700 680 660 640 620 600 580 560 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
W HAT ’ S N EXT ? Public Hearing Final Budget and Levy Adoption Tentatively Scheduled for December 19 th at 10:30 am - Commissioners’ Hearing Room
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