RESOLUTION 2004-51

(Adoption of 2005 Skamania County Budget)

 

WHEREAS, on August 16, 17, 18, 19, and 23, 2004 the Board of Commissioners did consider the 2005 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 2005 preliminary budget of estimated revenues and expenditures and the 2005 property tax levies were set for public hearing by Resolution 2004-46; and

 

WHEREAS, notice of public hearings on December 13, 2004 on 1) the Current Expense Fund and County Road Fund Property Tax Levies for 2005 and 2) the 2005 Preliminary Budget were published in the Skamania County Pioneer for two consecutive weeks prior to the hearings; and

 

WHEREAS, a public hearing was held on December 13, 2004 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 2005 to be one percent (1%) over the amount levied for collection in 2004, 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 the refund amount of $19,312 regarding a property tax valuation decision in 2004 and said increase was approved by the Board of Commissioners per Resolution 2004-48; and

 

WHEREAS, public hearings were held on December 13, 2004 and continued on December 23, 2004 to consider the 2005 preliminary budget; 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 2005 preliminary budget to reflect changes, adjustments, and corrections to the preliminary budget; and

 

WHEREAS, the Board of Commissioners has adopted the Annual Road Construction Program for 2005 per Resolution 2004-45; 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 "A"; and

 

WHEREAS, the Sheriff’s Guild and Public Works Collective Bargaining Agreements are open for negotiations for 2005 and have not been settled or executed at the time of adoption of the 2005 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 either the Sheriff’s Guild or the Public Works Union Collective Bargaining Agreement, but in no case earlier than January 1, 2005; and

 

WHEREAS, the 2005 budget includes estimated employee salary and benefit appropriations based on the County’s 2005 offer to the union and guild, and its expectation to provide similar compensation benefits to the non-bargaining employees; and

 

WHEREAS, changes in state funding to counties, and potentially state and local funding may change during 2005 due to state revenue shortfalls, and poor economic conditions, and these events may have an 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; and

 

WHEREAS, the Board desires that the dollar amount for determining what is capital equipment to remain at $2,500 for a piece of equipment that has a useful life of more than one year;

 

NOW, THEREFORE, BE IT RESOLVED that the 2005 budget for Skamania County in the amount of  $12,145,487 for the Current Expense Fund and $24,284,820 for all other County funds, for a total budget of $36,430,307 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 2005 wage schedule for employees will not be implemented prior to approval from the Board of Commissioners; and

 

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)      The minimum cost for determining if an item will  be considered capital equipment will remain at $2,500; and 

 

5)      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

 

6)      No department or fund may spend in excess of its total expenditures and other financial uses without a supplemental budget approved by the Board of Commissioners. 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 the Board of Commissioners shall continue evaluating future service priorities for the County and implementing recommendations that will improve the effectiveness and efficiency of County government within available resources and financial goals; and

 

BE IT FURTHER RESOLVED THAT the Board of Commissioners shall conduct a mid-year review of the budget and determine if additional adjustments should be made to the budget; 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 27th  day of December 2004.

 


 

                            ATTACHMENT "A"

CURRENT EXPENSE FUND

 

BOUNDARY REVIEW BOARD

                         4,365

COMMISSIONERS

                     451,793

SUPERIOR COURT

                    205,222

CLERK

                     229,617

DISTRICT COURT

                    269,434

TREASURER

                    243,748

AUDITOR

                    349,059

ASSESSOR

                     381,832

BOARD OF EQUALIZATION

                         5,396

PROSECUTOR

                     331,840

SUPPORT ENFORCEMENT

                        68,139

CIVIL SERVICE

                         15,571

BUILDINGS & GROUNDS

                  1,042,496

SHERIFF

                  1,834,572

PROBATION

                        18,863

JAIL

                     776,130

JAIL WORK CREW

                      141,508

BUILDING & WELL

                     163,043

EMERGENCY MANAGEMENT

                       43,557

JUVENILE

                     251,644

NOXIOUS WEED

                       176,611

ANIMAL CONTROL

                        51,048

PLANNING

                    588,882

CORONER

                          11,177

COOPERATIVE EXTENSION

                     123,883

COMMUNITY EVENTS AND RECREATION

                    225,643

SWIM POOL

                       94,598

PUBLIC HEALTH

                    320,459

GENERAL SERVICES

                 3,627,943

OPERATING TRANSFERS OUT

                     184,690

NON DEPARTMENTAL REVENUES

                                   -

     SUBTOTAL CURRENT EXPENSE

 $   12,232,763

 

 

SPECIAL REVENUE FUNDS

 

C/R CONTINGENT LIABILITY

                     120,000

C/R LOAN FUND

                    800,000

HOTEL/MOTEL TAX

                       20,000

CRIME VICTIMS COMPENSATION

                        29,100

LAW LIBRARY

                       44,650

BOATING SAFETY

                        17,500

SHERIFF DRUG INVESTIGATION FUND

                       69,500

E911 SERVICES

                  1,032,960

INMATE WELFARE

                         8,200

SHERIFF CRIMINAL INVESTIGATION FUND

                       22,500

COUNSELING CENTER - SUBSTANCE ABUSE

                     163,705

COUNSELING CENTER - MENTAL HEALTH

                  1,455,862

COUNSELING CENTER - DEVELOPMENTAL DISABILITIES

                    204,038

FAIR FUND

                     128,904

SENIOR SERVICES

                  1,322,540

VETERAN'S RELIEF FUND

                       34,000

ELECTION RESERVE

                     144,080

AUDITOR'S O & M

                     199,200

TITLE III GENERAL

                    940,039

TITLE III - SHERIFF PROJECT - SEARCH & RESCUE

                      130,451

TITLE III - JAIL WORK CREW

                       85,342

TITLE III - EXTENSION AGENT - FIREWISE

                       90,070

TITLE III - SCHOOL SUMMER SUCCESS

                    247,360

TITLE III - NCEMS - ST HELENS

                       35,000

TITLE III - SCHOOL HOUSE CREEK

                       65,000

TITLE III - FOREST EXPLORERS

                       58,838

TITLE III - WILD FIRE EQUIPMENT & TRAINING

                       64,900

COUNTY ROAD

                 6,288,009

     SUBTOTAL SPECIAL REVENUE FUNDS

 $   13,821,748

 

 

CAPITAL IMPROVEMENT FUND

 $     1,993,650

 

 

ENTERPRISE FUND - SOLID WASTE

 $       827,878

 

 

INTERNAL SERVICE FUNDS

 

 EQUIPMENT RENTAL & REVOLVING

3,983,837

CENTRAL SERVICES

402,459

     SUBTOTAL INTERNAL SERVICE FUNDS

 $    4,386,296

 

 

GRAND TOTAL

 $  33,262,335