(Adoption of 2004 Skamania County Budget)
WHEREAS, on October 8,9,13,14,16, and 21, and November 13, 2003 the Board of Commissioners did consider the 2004 budgets proposed by Department Heads and Elected Officials in public session and had subsequent discussions in public session regarding the status and policy direction of the budget; and
WHEREAS, the 2004 preliminary budget of estimated revenues and expenditures and the 2004 property tax levies were set for public hearing by Resolution 2003-49; and
WHEREAS, notice of public hearings on December 15, 2003 on 1) the Current Expense Fund and County Road Fund Property Tax Levies for 2004 and 2) the 2004 Preliminary Budget were published in the Skamania County Pioneer for two consecutive weeks prior to the hearings; and
WHEREAS, public hearings were held on December 17, 2003 to consider the 2004 preliminary budget and to consider the amount of taxes to be collected for the Current Expense Fund and the County Road Fund which considered an increase in the taxes to be collected for 2004 to be one percent (1%) over the amount levied for collection in 2003, plus any increased amount resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property for both the Current Expense and County Road Funds; and
WHEREAS, any and all taxpayers appearing at the hearing to be heard for or against any part of the budget or the proposed increases in tax levies have been given the opportunity to be heard; and
WHEREAS, the Board of Commissioners duly considered all testimony and other matters pertaining to said budgets and tax levies; and
WHEREAS, the Board of Commissioners made amendments to the 2004 preliminary budget, as shown on Attachment A; and
WHEREAS, the Board of Commissioners has adopted the Annual Road Construction Program for 2004 per Resolution 2003-50; and
WHEREAS, the final budgets for the various departments of Current Expense Fund, and various Special Revenue Funds, Capital Improvement Fund, Enterprise Funds and Internal Service Funds are set forth in Attachment "B"; and
WHEREAS, the County’s Veteran’s Relief Fund receives a small portion of the County’s Current Expense Levy. Given that this fund has sufficient funds to cover anticipated expenses for several years, the Current Expense Fund will retain the levy funds in 2004, as allowed in RCW 73.08.030; and
WHEREAS, the Sheriff’s Guild and Public Works Collective Bargaining Agreements are open for negotiations for 2004 and have not been settled or executed at the time of adoption of the 2004 budget; and
WHEREAS, it is the intent of the Board that any retroactive provision for wage adjustment at a rate determined by the Board for the non-bargaining personnel will have the same effective date as the earliest retroactive date of as either the Sheriff’s Guild or the Public Works Union Collective Bargaining Agreement, but in no case earlier than January 1, 2004; and
WHEREAS, the 2004 budget includes estimated employee salary and benefit appropriations based on the County’s 2004 offer to the union and guild, and its expectation to provide similar compensation benefits to the non-bargaining employees:
WHEREAS, changes in state funding to counties, and potentially state and local funding, will change during 2004 due to state revenue shortfalls, and poor economic conditions, and these events may have a significant impact on various programs and services provided by the County, that require a periodic review of the status of revenues and expenditures and the establishment of funding of priorities for future years;
WHEREAS, the Board desires to increase the dollar amount for determining what is capital equipment to $2,500 from the current $1,000 for a piece of equipment that has a useful life of more than one year;
NOW, THEREFORE, BE IT RESOLVED that the 2004 budget for Skamania County in the amount of $___________ for the Current Expense Fund and $_________________ for all other County funds, for a total budget of $________________ is hereby adopted as set forth in Attachment "A", with the following conditions:
1) No department or fund may add personnel positions, increase hours of service budgeted, or change the pay rate of employees, as set forth in the attached final budget documentation, without the written permission of the Board of Commissioners; and
2) Any changes in the 2003 pay schedule for employees will not be implemented prior to approval from the Board of Commissioners.
3) No market position adjustments will be implemented without the written approval of the Board of Commissioners and no reclassifications, range adjustments or assignment of ranges of new positions will be implemented without a recommendation from the Personnel Committee and final written approval by the Board of Commissioners; and
4) No department or fund may purchase capital equipment (a piece of equipment costing $2,500.00 or more) that is not specifically listed in Attachment A of the final budget documentation without the written permission of the Board of Commissioners; and
3) No department will spend in excess of its total expenditures and other financial uses. Non-expenditures (ending fund balances and interfund loan payments) shall not be considered as part of this expenditure authorization except for the express purpose of authorizing ending fund balances and interfund loan payments; and
BE IT FURTHER RESOLVED THAT given that the Veteran’s Relief Fund has sufficient funds to cover anticipated expenses, the funds levied will be retained in the Current Expense Fund in 2003, as allowed in RCW 73.08.030; and
BE IT FURTHER RESOLVED THAT the Board of Commissioners will continue implementing the Skamania Forward recommendations and initiate a process to determine service priorities for the mid-year review and future budgets; and
BE IT FINALLY RESOLVED THAT Board of Commissioners intends that any retroactive provision for wage adjustment or health insurance adjustment at a rate determined by the Board for the non-bargaining personnel will have the same effective date as the earliest retroactive date of either the Sheriff’s Guild or the Public Works Union Collective Bargaining Agreement, but in no case earlier than January 1, 2004.
PASSED IN REGULAR SESSION this ______ day of December, 2003
ATTACHMENT "A"
| | |
CURRENT EXPENSE FUND | | |
| BOUNDARY REVIEW BOARD | 4,574 |
| COMMISSIONERS | 434,412 |
| SUPERIOR COURT | 206,362 |
| CLERK | 219,509 |
| DISTRICT COURT | 264,071 |
| TREASURER | 213,908 |
| AUDITOR | 335,736 |
| ASSESSOR | 330,741 |
| BOARD OF EQUALIZATION | 5,662 |
| PROSECUTOR | 359,153 |
| SUPPORT ENFORCEMENT | 65,485 |
| CIVIL SERVICE | 10,921 |
| BUILDINGS & GROUNDS | 1,000,037 |
| SHERIFF | 1,812,085 |
| PROBATION | 18,568 |
| JAIL | 723,967 |
| JAIL WORK CREW | 134,155 |
| BUILDING & WELL | 158,579 |
| JUVENILE | 235,745 |
| NOXIOUS WEED | 163,824 |
| ANIMAL CONTROL | 51,763 |
| PLANNING | 575,782 |
| CORONER | 11,580 |
| COOPERATIVE EXTENSION | 117,069 |
| COMMUNITY EVENTS AND RECREATION | 201,138 |
| SWIM POOL | 105,508 |
| PUBLIC HEALTH | 253,155 |
| GENERAL SERVICES | 657,269 |
| OPERATING TRANSFERS OUT | 91,847 |
| NON DEPARTMENTAL REVENUES | 0 |
| SUBTOTAL CURRENT EXPENSE | $ 8,762,605 |
| | |
SPECIAL REVENUE FUNDS | | |
| C/R INSURANCE | 75,000 |
| C/R CONTINGENT LIABILITY | 75,000 |
| C/R SALARIES, WAGES & BENEFITS | 100,000 |
| C/R LOAN FUND | 700,000 |
| HOTEL/MOTEL TAX | 14,500 |
| CRIME VICTIMS COMPENSATION | 10,104 |
| LAW LIBRARY | 45,950 |
| BOATING SAFETY | 8,038 |
| SHERIFF DRUG INVESTIGATION FUND | 12,658 |
| E911 SERVICES | 352,575 |
| SHERIFF CRIMINAL INVESTIGATION FUND | 8,500 |
| COUNSELING CENTER - SUBSTANCE ABUSE | 94,355 |
| COUNSELING CENTER - MENTAL HEALTH | 450,503 |
| COUNSELING CENTER - DEVELOPMENTAL DISABILITIES | 97,530 |
| FAIR FUND | 118,726 |
| SENIOR SERVICES | 966,963 |
| VETERAN'S RELIEF FUND | 40,180 |
| ELECTION RESERVE | 143,795 |
| AUDITOR'S O & M | 75,722 |
| TITLE III CONTINGENCY | 75,000 |
| TITLE III - SHERIFF PROJECT - SEARCH & RESCUE | 161,461 |
| TITLE III - JAIL WORK CREW | 82,172 |
| TITLE III - EXTENSION AGENT - FIREWISE | 60,175 |
| TITLE III - SCHOOL SUMMER SUCCESS | 217,126 |
| TITLE III - NCEMS - ST HELENS | 35,000 |
| TITLE III - SECRETS TO LEARNING | 24,487 |
| COUNTY ROAD | $ 3,828,785 |
| SUBTOTAL SPECIAL REVENUE FUNDS | $ 7,874,305 |
| | |
CAPITAL IMPROVEMENT FUND | $ 2,180,350 | |
| | |
ENTERPRISE FUND - SOLID WASTE | $ 693,422 | |
| | |
INTERNAL SERVICE FUNDS | | |
| EQUIPMENT RENTAL & REVOLVING | 1,667,934 |
| CENTRAL SERVICES | 365,510 |
| SUBTOTAL INTERNAL SERVICE FUNDS | $ 2,033,444 |
| | |
GRAND TOTAL | $ 21,564,353 | |