RESOLUTION 2007- 63

(Adoption of 2008 Skamania County Budget)

 

WHEREAS, on September 26 - October 3, 2007 the Board of Commissioners did consider the 2008 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 2008 preliminary budget of estimated revenues and expenditures and the 2008 property tax levies were set for public hearing by Resolution 2007-47; and

 

WHEREAS, a notice of public hearing on December 27, 2007 at 10:00 AM on 1) the Current Expense Fund and County Road Fund Property Tax Levies for 2008 and 2) the 2008 Preliminary Budget was published in the Skamania County Pioneer for two consecutive weeks prior to the hearing; and

 

WHEREAS, a public hearing was held on December 27, 2007 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 2008 to be one percent (1%) over the amount levied for collection in 2007, 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, a public hearing was held on December 27, 2007 to consider the 2008 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 2008 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 2008 per Resolution 2007-50; 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 "A"; and

 

WHEREAS, the Sheriff’s Guild and Public Works Collective Bargaining Agreements are not yet settled for 2008 and it is the intention of the Board to provide a wage adjustment to non-bargaining employees effective the same date as the Public Works bargaining unit or Sheriff’s Guild (which ever occurs earliest); and

 

WHEREAS, changes in state and federal funding to counties, and potentially state and local funding may change during 2008 due to state revenue shortfalls, poor economic conditions, or failure of the Federal government to reauthorize federal forest funds 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

 

NOW, THEREFORE, BE IT RESOLVED that the 2008 budget for Skamania County in the amount of  $14,957,793  for the Current Expense Fund and $41,239,219 for all other County funds, for a total budget of $56,197,012 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 2008 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 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)      The aggregate expenditures for road construction projects  in the County Road Fund (1400.000) may not exceed the amount shown in Attachment D (2008 Skamania County Road Fund Construction Budget) without the written approval of the Board of Commissioners and no individual road construction project may exceed the estimated project cost shown in Attachment D (less any expenditure authorized for Right-of-Way purchase) by more than 10% without the written approval of the Board of Commissioners; and

 

7)      The expenditure authorization of purchase of Right-of-Way must be approved by the Board of Commissioners prior to committing or expending any funds;

 

8)      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 Buildings and Grounds, Community Events and Recreation, Swim Pool and Fair shall be combined into one department within the Current Expense Fund and that sub-budgets may be created for tracking purposes; however, the spending authorization for the department is the combined total of any sub-budgets; and

 

BE IT FURTHER RESOLVED THAT the Board of Commissioners intends to provide a wage  adjustment to non-bargaining employees effective the same date as the Public Works bargaining unit or Sheriff’s Guild (which ever is earliest); 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 FINALLY RESOLVED THAT the Board of Commissioners may conduct a mid-year review of the budget and determine if additional adjustments should be made to the budget.

 

PASSED IN REGULAR SESSION this 27th day of December 2007

 


 

Attachment A - Resolution 2007 - 63

2008 SKAMANIA COUNTY PRELIMINARY BUDGET

 

 

CURRENT EXPENSE FUND

 

BOUNDARY REVIEW BOARD

                                           4,683

COMMISSIONERS

                                       605,692

SUPERIOR COURT

                                       244,214

CLERK

                                       281,377

DISTRICT COURT

                                       411,337

TREASURER

                                       381,687

AUDITOR

                                       352,199

ASSESSOR

                                       425,085

BOARD OF EQUALIZATION

                                         12,435

PROSECUTOR

                                       436,298

SUPPORT ENFORCEMENT

                                         85,495

CIVIL SERVICE

                                           3,814

SHERIFF

                                    2,417,794

PROBATION

                                         24,717

JAIL

                                       912,847

JAIL WORK CREW

                                       139,848

BUILDING & WELL

                                       220,345

EMERGENCY MANAGEMENT

                                       104,255

JUVENILE SERVICES

                                       325,776

NOXIOUS WEED

                                       294,638

ANIMAL CONTROL/CODE ENFORCEMENT

                                         84,508

PLANNING & COMMUNITY DEVELOPMENT

                                       956,129

CORONER

                                         16,676

COOPERATIVE EXTENSION

                                         72,748

FACILITIES AND RECREATION

                                    1,706,561

PUBLIC HEALTH

                                       414,885

GENERAL SERVICES

                                    2,989,193

OPERATING TRANSFERS OUT

                                    1,032,558

NON DEPARTMENTAL REVENUES

                                                  -

     SUBTOTAL CURRENT EXPENSE

 $                            14,957,793

 

 

 

 

 

 

 

 

 

 

SPECIAL REVENUE FUNDS

 

C/R INSURANCE

                                     24,696

C/R CONTINGENT LIABILITY

                                   180,000

C/R ECONOMIC DEVELOPMENT

                                       1,500,000

C/R SALARIES, WAGES & BENEFITS

                                6,246,635

C/R BUILDINGS & GROUNDS

                                       1,488,651

C/R LAND ACQUISITION

                                                500

C/R COUNTY FACILITIES & LAND

                                         897,822

C/R LOAN FUND

                               1,250,000

HOTEL/MOTEL TAX

                                     17,000

CRIME VICTIMS COMPENSATION

                                     53,939

LAW LIBRARY

                                     45,725

BOATING SAFETY

                                     31,379

SHERIFF DRUG INVESTIGATION FUND

                                     37,500

E911 SERVICES

                                1,048,095

INMATE WELFARE

                                     27,000

SHERIFF CRIMINAL INVESTIGATION FUND

                                     38,063

CABLE TV

                                                  -

COUNSELING CENTER - SUBSTANCE ABUSE

                                   167,503

COUNSELING CENTER - MENTAL HEALTH

                                2,277,215

COUNSELING CENTER - DEVELOPMENTAL DISABILITIES

                                   208,647

SENIOR SERVICES

                                1,727,052

TREASURER'S  OPERATIONS AND MAINTENANCE

                                              5,500

VETERAN'S RELIEF FUND

                                     37,000

ELECTION RESERVE

                                   137,528

AUDITOR'S O & M

                                   198,550

AFFORDABLE HOUSING

                                   119,000

CLERK'S COLLECTION FUND

                                     20,711

REAL ESTATE EXCISE TAX - TECHNOLOGY

                                          104,000

TRIAL COURT IMPROVEMENTS

                                       6,900

NUISANCE CONTROL

                                     64,000

SKAMANIA COUNTY BUSINESS PARK

                                   390,000

TITLE III GENERAL

                                1,000,000

TITLE III - SHERIFF PROJECT - SEARCH & RESCUE

                                   318,714

TITLE III - JAIL WORK CREW

                                   120,726

TITLE III - EXTENSION FIREWISE

                                   135,813

TITLE III - SCHOOL SUMMER SUCCESS

                                   265,613

TITLE III - NCEMS - ST HELENS

                                     45,000

TITLE III - FOREST EXPLORERS

                                     56,616

COUNTY ROAD

                                7,711,659

C/R  COUNTY ROAD MAINTENANCE

                                       2,785,199

     SUBTOTAL SPECIAL REVENUE FUNDS

 $                            30,789,951

 

 

CAPITAL IMPROVEMENT FUND

 $                              4,910,373

 

 

ENTERPRISE FUND - SOLID WASTE

 $                                 960,055

 

 

INTERNAL SERVICE FUNDS

 

 EQUIPMENT RENTAL & REVOLVING

                                $4,057,441

CENTRAL SERVICES

                                     521,399

     SUBTOTAL INTERNAL SERVICE FUNDS

 $                              4,578,840

 

 

GRAND TOTAL

 $                            56,197,012


 


Attachment A - Resolution 2007 -63

2008 SKAMANIA COUNTY BUDGET