Kitsap Budget Memo

Department of Administrative Services Kitsap County 614 Division Street, MS-7, Port Orchard, Washington 98366-4676 Phone (360) 337-7150 • Fax (360) 337-7052

Shawn A. Gabriel, Director

MEMORANDUM To:

Kitsap County Board of Commissioners Kitsap County Elected Officials and Department Directors County Employees Kitsap County Citizens Members of the Press

From:

Shawn A. Gabriel, Director

Date:

November 19, 2008

Subject:

2009 Kitsap County Preliminary Budget

Introduction: We are pleased to present Kitsap County’s 2009 preliminary budget for the year ending December 31, 2009. The preliminary budget represents a collaborative effort by the Board of County Commissioners, Elected Officials, and all County Staff, to produce a responsible plan that balances our priorities with the resources available. We approach 2009 with caution as the nation’s economic downturn continues to impact our local economy and major revenue streams. Over the past year, we have witnessed an unanticipated depth of decline in sales tax revenue, new construction and consumer confidence which have dramatically changed our fiscal landscape. To manage this unprecedented downturn, cost-saving measures were implemented to keep our expenditures in line with end of year revenue projections. More specifically, we instituted spending and hiring freezes, limitations on travel and training, and reductions in spending authority. Much of the revenue decline we face in 2009 is attributed to the extraordinary financial situation. Some of the expenditure reductions identified are onetime only savings to help us weather this downturn. As a result, the Board of County Commissioners has authorized the use of reserves in the amount of $1,172,537 as an anti-recessionary measure to balance the general fund budget shortfall and supplement the Department of Community Development’s shortfall in building permit revenue. The General Fund’s estimated fund balance remains above the reserve policy of 7.5% of revenue.

The commitment to “live within our means” and to become more efficient, effective and innovative could never be more apparent than now. To this end, with direction from the Board of County Commissioners, we have encouraged all Departments and Elected Offices to support the transition to a more defined program budget that measures the performance of all County operations and the multitude of services we provide to the community. A majority of Departments and Elected Offices have already identified divisions and/or segments of their operation as “programs” with associated revenues, expenses, staffing levels and performance measures categorized by “effectiveness”, “efficiency” and “workload” indicators. The performance budget will enable us to continuously improve services, strengthen our accountability, communicate results and provide constructive information for effective decision making. Although the 2009 budget year may present some challenges, it is important that we continue to show due diligence as we operate under tight fiscal constraints. County staff should be commended for their hard work, dedication and fortitude in continuing to offer the quality services that County residents want and deserve. Overview of the 2009 Preliminary Budget: In accordance with nationally recognized rules of governmental accounting and budgeting, the County is financially organized into separate fiscal and accounting entities known as funds. All of these funds fall into one of six categories of funds as follows: 1) General Fund –finances the ordinary operations of the county not specifically provided for in any other fund. 2) Special Revenue Funds –Used to account for specific revenue sources that are legally restricted to expenditures for specific purposes. 3) Debt Service Funds – Accounts for the accumulation of resources for and the payment of general long-term debt. 4) Capital Project Funds –Acquisition or construction of major capital facilities. 5) Enterprise Funds –Operations that are financed and operated in a manner similar to private businesses. 6) Internal Service Funds –Finances goods or services provided by a department to other departments or agencies within the county. All of the funds in the 2009 Preliminary have been balanced. Attachment (1) summarizes the 2009 Preliminary budget by fund (expenditures only). In the General Fund we funded all positions at 97% of their full pay expecting that there will be a certain amount of vacant positions because of resignations and the time it takes to recruit new employees. The 2009 Preliminary Budget includes 93 funds broken down as follows:

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# of Funds 1 56 10 6 17 3 Totals

Proposed Expenditures

Type of Fund General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Enterprise Funds Internal Service Funds

93

$

88,463,220 131,672,082 11,008,187 7,932,620 67,066,760 21,286,011

$ 327,428,880

We will begin our discussion with the county’s largest fund, the General Fund, and then follow on with discussions of other major funds. General Fund: 2008 has proven to be one of the most challenging budget years that we have ever faced. We are projecting a $2.8 million shortfall in sales tax revenues and an additional $1.8 million deficit in permit fees. The total impact to our general fund will be $3.3 million less in revenues than we budgeted. To keep our expenses in line with the lowered revenues, we instituted various measures throughout the course of the year. In August 2008, Resolution 160-2008 was adopted to implement a hiring freeze and establish procedures and guidelines for requesting exceptions to the hiring freeze. In September 2008, Resolution 175-2008 was adopted to institute a spending freeze on specific expenditure accounts. During this same time period, we identified efficiency measures that supported our efforts to reduce expenses. We adopted an Anti-Idling and Fuel Conservation Policy (Resolution 172-2008) and County Vehicle Take Home Policy (Resolution 173-2008). Limitations on travel and training were also instituted and a plan was developed by the Citizens Energy Conservation Advisory Committee to increase energy use efficiencies and reduce consumption of energy services. We expect to begin 2009 with the same financial challenges due to the global financial chaos, decline in consumer spending and rising costs to conduct operations and provide services to the community. The initial budget call letter had called for a reduction of 2.2% to each county department and elected office for a total reduction of $1.8 million in general fund spending for 2009. That figure was based upon sales tax and other revenue predictions made in June of this year. New estimates, updated to reflect lagging licensing and recording fees as well as the drop in interest earnings, obligates the general fund to absorb further cuts of $4.1 million, for a total of $5.9 million. Due to the drastic change in the projected shortfall, the Board of County Commissioners held a budget briefing in October 2008 with Elected Officials and Department Heads to entertain suggestions to address the shortfall. In early November, we generated a list of potential reduction initiatives to balance the projected 2009 budget shortfall of $5.9 million. As a result, the Board of County Commissioners authorized several cost reduction measures, some of which result in 3

one-time cost savings while others are deemed as anti-recessionary measures. More specifically: • • • • • • •

Delay in technology initiatives Delay in the software replacement Reduction in overtime and extra help Reduction in travel, per diem, and training Reduction in outside agency funding Reduction in rates or transfers from internal service fund reserves to the General Fund Use of reserves (limited to an amount whereby the fund balance remains in compliance with reserve policy of 7.5% of revenue)

Shown below is a table that shows the General Fund program percentages for 2008: LAW AND JUSTICE ADMIN & GENERAL GOVERNMENT COMMUNITY SERVICES HEALTH & HUMAN SERVICES

$

63,328,689 17,134,438 6,147,048 1,853,045

71.6% 19.4% 6.9% 2.1%

Total General Fund Program Budget

$

88,463,220

100.0%

Estimating Revenues: Taxes are the General Fund’s primary source of revenue and represent about 67% of all revenues. The largest single tax is property tax. Forecasting property tax revenue is relatively simple because it is limited to one percent growth plus an amount for new construction added to the tax assessment roles. Total property taxes are estimated at $28 million which includes new construction. Our second largest revenue, sales tax, was estimated using trends based on ten years of data. We expect sales taxes to decrease by $2.8 million (12.2%) over current revenue expectations in 2008. Total sales taxes (including the 0.1% criminal justice sales tax) will be about $20.2 million. Most other revenues are those submitted by the responsible department and elected office as they are the subject matter experts for their respective areas. The Road Fund traditionally provides $1.4 million in “diverted road taxes” to fund traffic enforcement functions within the General Fund. Although it costs more for traffic enforcement than $1.4 million we felt that we could not increase this revenue.

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Expenditure Estimates: Throughout the funds, we have estimated expenditures based on programs those expenses support. Where personnel costs are involved, we are very meticulous with our projections. All personnel costs are estimated using personnel currently filling the position or, in the case of a vacancy, we use the grade and step that the hiring department expects to use when hiring a new employee to fill that position. The Board of County Commissioners imposed the following decision criteria to constructively address proposed operating budget reductions: Operating Budget 1. Preference for Public Health and Safety 2. Direct services prioritized over administrative functions (unless necessary to assure adequate oversight and control/audit compliance) 3. Mandatory services prioritized over discretionary services 4. Regional services prioritized over local services 5. Unincorporated local services prioritized over in-city services 6. Raising fees prioritized over cutting services 7. Service delivery efficiencies prioritized over service level reductions (where achievable without additional up front investment—for investment-dependent ideas, see Criteria 16 below). 8. Full cost recovery for contracts and internal charges 9. Set rural service levels differently than urban service levels (for local services) 10. No new programs unless mandated, completely self-supporting, generate net revenue or equivalent offsetting cuts are made. 11. Recognition of partnerships established with the County 12. Challenge mandates through legislative actions 13. “Public Good” vs. “Private Good” Capital Budgets 15. Re-prioritize or eliminate discretionary projects that generate increased O&M costs Investment Proposals 16. Ideas that will, with expenditure of one-time money, return demonstrable savings within 1-3 years The Department of Community Development: The Department of Community Development was moved to a Special Revenue fund for the 2008 budget year. Fee increases were authorized ranging 10 to 33 percent. Full fee increases were not approved until more definitive data could be collected during this transition year. The economic downturn has had a major impact on the Department. Due to revenue shortfalls, a reduction of 14 full time equivalent positions was conducted

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in September 2008. Additionally, 4 more positions were frozen, adding to the 3 positions frozen the previous year. In 2009, the Department will make further reductions in staffing levels due to projected revenue shortfalls. To meet General Fund reduction requirements, the Department has frozen 2.3 positions as well as reduced funding to outside professional services normally contracted for comprehensive planning functions. Additionally, the Department has taken significant reductions in operational expenses to offset increased costs related to interfund charges. While the Department faces a 2830% reduction in staff, permit/land use application workload has only reduced by 18%. Naturally, levels of service in select areas have been reduced. Plan review times have increased for single family residence by five days, and inspections scheduling has increased from 24 hours to 48/72 hours depending on availability of inspectors. The Road and Road Construction Funds: The Public Works Road Division is responsible for building, operating and maintaining Kitsap County’s transportation infrastructure. Functions include: •

• • •

Road Construction o Engineering and surveying o Right of way acquisition o Construction management Road Maintenance Traffic Operations Transportation Planning

Property tax is the Road Fund’s primary source of revenue. Forecasting property tax revenue is relatively simple because it is limited to one percent growth plus an amount for new construction added to the tax assessment roles. Property taxes in the Road Fund will be approximately $23.0 million. We believe that the Road Fund will be challenged in the future to meet the needs of Kitsap County because it has limited revenues and the costs of personnel and construction material (especially petroleum based products like asphalt) are increasing so rapidly. Total 2009 revenues in the Road Fund are estimated to be $24.2 million. The Road Construction Fund includes the 38 road projects listed in our approved Transportation Improvement Plan (TIP). The largest of these projects is the Waaga Way Extension ($3.1 million for 2009) and Lake Flora Road ($3.1 million) followed by the Chico Way Bridge ($2.0 million) and Bucklin Hill Road at Tracyton Boulevard Intersection ($1.4 million) Total road construction projects add up to $16.3 million. The Road Construction fund receives its revenues from the State’s Motor Vehicle Fuel Tax, Road Impact Fee Funds, and Federal and State grants. The Real Estate Excise Tax Fund: We use the Real Estate Excise Tax (REET) Fund to leverage funding for most of our projects outside of the Road Fund. The revenue source for the fund is the real estate

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excise tax. This is a 1.78% tax on transfers and sales of property. Kitsap County receives 0.50% or less than one third of this tax. There have been many real estate sales over the past few years but recent months have seen a dramatic drop in activity so we are cautious about projections for this fund. We expect to receive about $4.5 million in real estate excise tax in 2009, down from a high of $7.0 million in 2006 and $5.6 million in 2007. Expenditures in the REET Fund are primarily for debt service on bonds issued to support our capital facilities plan. Debt service transfers in 2009 will be $11 million. We will also transfer $800,000 to the Coroner Construction Fund. Central Communications (CENCOM): CENCOM is the single consolidated Public Safety Answering Point (PSAP) providing 911-call answering and public safety dispatch countywide. Following are the main services provided: • • • • •

Answer all incoming 911 emergency telephone calls countywide. Provide public safety dispatch for all law enforcement, fire service and emergency medical response. Maintain the countywide Enhanced 911 telephone system for wire line and wireless 911 calls. Maintain the countywide emergency services radio network. Coordinate standard dispatch policy and procedures for 13 separate public safety jurisdictions.

Central Communications receives a 0.1% sales tax estimated to be $3.54 million for 2009. It also receives about $1.34 million from cities and fire/EMS districts for dispatching. CENCOM will receive $703,571 from the County General Fund for the county’s share of emergency dispatches. Enterprise Funds (Waste Water, Solid Waste, and Surface and Stormwater Management Programs): Solid Waste: The Solid Waste Division of Public Works is responsible for developing and implementing the County’s Comprehensive Solid Waste Management Plan in compliance with RCW Chapter 70.95.020 and Chapter 70.015.007. The following are the main services provided: • Oversee and administer the solid waste disposal system including the operation of the Olympic View Transfer Station (OVTS) • Provide rural solid waste and recycling services at the drop box facilities located throughout Kitsap County • Establish and monitor the service level for curbside recycling programs in unincorporated Kitsap County 7

• • • •

Provide household hazardous waste collection and the Small Quantity Generator (SQG) Collection Program at the Moderate Risk Waste (MRW) Collection Facility Monitor County-owned closed landfills Provide programs about waste reduction, recycling, composting, litter, and pollution prevention to public and private school students and Kitsap County businesses and residents through school/adult/community education programs Coordinate litter and illegal dumping cleanup and prevention efforts through the Clean Kitsap Program

The preliminary budget for Solid Waste operations is $5.56 million with the bulk of revenues coming from user fees. The Solid Waste Division also operates or contracts for the operations of various transfer stations throughout Kitsap County. The budget for these operations is $12.04 million with the revenues coming from fees for these services. Wastewater (Sewer) Operations: The Wastewater Division of the Public Works Department provides sanitary sewer service for various unincorporated areas of Kitsap County. The following are the main services provided: • Secondary treatment of domestic and commercial sewage to insure that the resulting discharge into Puget Sound meets all current State and Federal water quality requirements. • Operation, maintenance, and inspection of wastewater collection and transmission facilities. • Design review and inspection of developer financed sanitary sewer extensions. • Manage a capital facilities program to provide necessary repair, replacement and upgrades to the County’s sewer infrastructure. The Wastewater operations budget for 2009 is $13.2 million and revenues come primarily from user charges for these services. Revenues for Sewer Construction come primarily from the Sewer Improvement and Sewer Repair and Replacement funds. The Sewer Construction budget for 2009 is $15.46 million. Surface and Stormwater Management Program: The Surface and Stormwater Management Program (SSWM) is responsible for implementing the County’s flood reduction and non-point pollution control program. The following are the main services provided: • •

• •

Inspection, operation and maintenance of stormwater control facilities. Planning, design and construction of projects that: o Reduce flooding o Reduce non-point pollution o Improve fish passage Pollutant source identification and control Surface Water resource related public outreach, involvement and education.

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The operations budget for the Surface and Stormwater Management Program is $6.02 million with most of its revenue coming from user fees for services. The budget for the SSWM Construction program is $0.83 million. Kitsap County Economy: Washington State Labor and Industries’ employment report for third quarter of 2008 reported that the state unemployment rate is 5.8%; up 1% from the third quarter 2007 unemployment rate of 4.8%. Kitsap County’s unemployment rate, in the same report, is lower at 5.5%; a significant increase from the 4.3% reported in the third quarter of 2007. To date, Kitsap County property values have decreased 9.4% since the third quarter 2007. Impacts of the nation-wide real estate financial markets have had an effect on our local regional market, causing revenue forecasts to be guarded. Cost Drivers: The County has limited or no control over the increased cost of providing services. Some of the current cost drivers are health insurance rates, retirement benefits, and the rising cost of utility services, postage and construction material. Personnel costs (salaries and benefits) account for 67% of the expenditures in the General Fund. Unlike “one-time” costs such as construction costs, personnel costs are “continuing” costs so their relative importance in projecting expenses is very high. As stated before, the cost of health care is soaring. The County and most of the unions representing County employees have worked collaboratively through the collective bargaining process to limit the County’s exposure to the increasing cost of health care. We have been able to negotiate a 5.4% increase for next year. The cost of providing retirement benefits has steadily increased as well. The Washington Pension Rate Setting Council has increased employer contributions to the PERS I, 2, & 3 retirement plans. We are also experiencing cost increases in other retirement plans, such as the Law Enforcement Officers and Firefighters (LOEFF) plans 1 and 2. Other benefit related categories, such as workers compensation and dental insurance, are increasing at a similar rate. Unfortunately, the cost of maintaining current benefits is rising faster than any revenue source. The County will not be able to absorb these increases indefinitely. The Budget Process: The basic budget process used for 2009 involved: (1) reviewing all current or “base” budgets for adequacy and removing “one-time” non-recurring expenditures; (2) analyzing requested increases to the base budget; and (3) verifying compliance with the 2.2% requested reduction in expenses from all Departments and Elected Offices.

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Each department was directed to submit their budget proposals by the close of business on August 8, 2008. These documents were then compiled into notebooks and summarized for the Board of County Commissioners for review in publicly held meetings during the months of September, October and November. All Elected Officials and Department Heads were given the opportunity to discuss their budgets during this time. A public hearing is scheduled for December 1, 2008 on the preliminary budget. The final budget will be presented for consideration and adoption by the Board of County Commissioners at their regularly scheduled meeting on December 22, 2008. Attachments: (1) (2) (3) (4) (5)

All Funds Balance Report General Fund Revenues by Department General Fund Expenses by Department General Fund Revenues by Account General Fund Expenditures by Account

10

Revenue by Department 2007 Actual

Department 01 05 06 08 09 15 16 17 18 21 23 25 27 40 41 42 50 55 60

County Commissioners Superior Courts District Courts Prosecutor Clerk Assessor Auditor Coroner Treasurer Community Development Administrative Services General Admin. & Operations Facilities Maintenance Sheriff Jail Juvenile Parks Cooperative Extension Personnel & Human Resources

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

95,990 97,597 3,327,889 2,794,655 2,058,737 1,071 4,043,395 61,365 5,656,868 6,542,830 10,410 55,442,714 45,344 1,681,600 3,895,347 2,800,388 1,447,267 10,000 157,290

2008 Budget $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

80,000 117,298 3,466,807 3,139,120 1,601,087 1,200 4,568,166 84,000 5,073,300 182,516 58,681,216 164,809 2,525,568 3,559,575 3,337,657 1,776,725 127,500

2008 Six Month $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

38,716 58,540 1,825,069 1,085,735 907,431 265 1,662,388 33,598 2,725,123 1,816 27,984,115 18,077 997,449 1,372,663 1,285,836 503,092 39,693

2009 Prelim $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

75,035 129,535 3,780,650 3,457,320 1,768,632 4,253,453 84,250 4,304,500 173,056 57,327,207 276,433 2,553,141 4,097,846 3,375,665 1,617,510 15,000

Attachment (2) 1 of 1

Expenses by Department 2007 Actual

Department 01 County Commissioners 05 Superior Courts 06 District Courts 08 Prosecutor 09 Clerk 15 Assessor 16 Auditor 17 Coroner 18 Treasurer 21 Community Development 23 Administrative Services 25 General Admin. & Operations 27 Facilities Maintenance 40 Sheriff 41 Jail 42 Juvenile 50 Parks 55 Cooperative Extension 60 Personnel & Human Resources TOTAL EXPENSES

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,367,236 2,832,070 2,714,991 7,972,874 6,165,577 2,330,914 3,554,657 918,531 898,044 7,880,971 918,516 7,318,774 854,931 18,430,042 10,912,117 7,582,698 5,149,327 310,405 1,644,415 89,757,090

2008 Budget $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,245,359 2,935,886 3,011,808 8,261,949 6,162,131 2,410,190 3,626,407 901,170 919,082 1,104,605 9,992,053 2,251,683 19,474,372 11,787,112 8,088,139 4,056,345 263,230 1,575,156 88,066,677

2008 Six Month $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

618,580 1,421,491 1,339,036 3,913,417 2,855,209 1,100,259 1,570,365 461,504 420,493 240 479,876 3,513,233 971,324 8,857,196 5,476,954 3,693,676 1,586,075 68,051 664,533 39,011,512

2009 Prelim $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,337,255 2,944,301 3,019,128 8,551,634 6,769,932 2,473,779 3,716,512 926,671 932,789 1,098,918 8,773,865 2,211,538 18,872,258 12,741,121 8,376,722 3,926,556 262,064 1,528,177 88,463,220

Attachment (3) 1 of 1

KITSAP COUNTY GENERAL FUND REVENUES BY ACCOUNT 2007 Actual

Account

2008 Budget

2008 Six Month

2009 Prelim

00001 General Fund 3110 GENERAL PROPERTY TAX 3130 RETAIL SALES AND USE TAX 3160 BUSINESS TAXES 3170 EXCISE TAXES 3190 PENALTIES & INTEREST ON TAXES 3210 BUSINESS LICENSES AND PERMITS 3220 NON-BUSINESS LICENSE & PERMITS 3310 DIRECT FEDERAL GRANTS 3330 INDIRECT FEDERAL GRANTS 3340 STATE GRANTS 3350 STATE SHARED REVENUES 3360 STATE ENTITLEMENTS 3380 INTERGOVERNMENTAL SERVICE 3410 GENERAL GOVERNMENT 3420 TRANSFER OFFENDER FEE 3460 MENTAL & PHYSICAL HEALTH 3470 CULTURE AND RECREATION 3490 OTHER INTERFUND/DEPT CHARGES 3510 SUPERIOR COURT-FELONY 3520 CIVIL PENALTIES 3530 NON-PARKING INFRACTION PENALTY 3540 PARKING INFRACTION PENALTIES 3550 CRIMINAL TRAFFIC MIS. PENALTY 3560 CRIMINAL NON-TRAFFIC PENALTIES 3570 CRIMINAL COSTS 3590 MISC FINES AND PENALTIES 3610 INTEREST EARNINGS 3620 RENTS, LEASES & CONCESSIONS 3660 TRUST & OTHER I/F MISC REV 3670 CONT AND DONATIONS-PRIVATE 3690 OTHER MISC REVENUE 3860 AGENCY DEPOSITS 4970 OPERATING TRANSFERS IN TOTAL REVENUES

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

26,964,263 24,471,113 1,531,633 792,668 1,875,387 3,424 203,989 328,431 2,040,574 1,824,209 93,999 2,059,850 3,044,393 4,502,590 1,223,838 54,531 669,249 2,256,011 158,466 35,390 1,638,673 7,690 149,666 18,137 572,699 95,567 3,551,366 542,246 59,348 22,525 180,958 168,323 2,486,723 83,627,929

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

27,662,407 25,850,000 1,516,846 844,214 2,325,000 4,420 249,125 616,050 2,551,268 1,969,127 88,032 1,864,178 2,770,679 3,933,669 1,302,033 58,000 821,100 3,511,112 141,174 25,400 1,844,000 7,500 150,000 15,000 587,778 135,324 2,557,000 786,450 136,809 17,000 917,852 31,600 3,196,397 88,486,544

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

14,647,543 11,083,936 797,801 326,785 1,149,682 1,905 99,749 12,270 693,829 967,417 62,588 912,749 1,100,263 2,130,616 586,565 23,714 115,245 929,626 76,482 20,578 793,817 5,389 70,518 7,139 317,606 46,438 1,512,498 270,682 3,880 8,727 229,526 221,040 1,313,001 40,539,604

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

28,689,530 22,815,004 1,615,892 639,858 2,025,000 4,475 239,000 453,282 2,016,455 2,701,300 94,850 2,013,278 3,575,927 4,265,592 1,182,390 52,000 827,100 3,784,924 148,358 35,000 1,725,500 9,000 138,000 8,400 623,279 93,327 2,218,000 934,753 194,080 689,923 395,000 3,080,756 87,289,233

Attachment (4) 1 of 1

KITSAP COUNTY GENERAL FUND EXPENSES BY ACCOUNT 2007 Actual

Expenditure Account

2008 Budget

2008 Six Month

2009 Prelim

00001 General Fund SALARIES 5101 REGULAR SALARIES 5102 OVERTIME PAY 5103 LONGEVITY PAY 5104 SICK LEAVE PAYOUT 5106 ANNUAL LEAVE PAYOUT 5108 SHIFT DIFFERENTIAL PAY 5109 EXTRA HELP 5110 OUT OF CLASS PAY 5112 BAILIFF 5113 BALLOT PROCESSORS 5121 INTERN PAY 5190 MISCELLANEOUS PAY 5197 PREMIUM-RECRUITMT/RETENTION 5198 SALARY REIMBURSABLE TOTAL SALARIES

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

38,175,802 1,246,137 472,494 55,197 217,595 22,776 676,268 51,686 49,895 67,346 6,952 101,668 6,204 41,150,020

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

39,582,383 957,543 488,981 69,096 97,961 24,997 425,016 40,000 47,296 95,662 5,749 361,886 42,196,570

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

18,653,199 666,732 246,867 706 103,354 11,374 214,638 23,487 18,296 24,359 50,569 3,055 20,016,636

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

41,116,467 897,269 529,694 22,262 347,235 40,000 53,027 64,170 9,476 506,224 6,659 62,559 43,655,042

BENEFITS 5201 INDUSTRIAL INSURANCE 5202 SOCIAL SECURITY 5203 PERS RETIREMENT 5205 CLOTHING ALLOWANCE 5206 LEOFF RETIREMENT 5207 MEDICAL COSTS 5208 LEOFF MEDICAL INSURANCE 5210 MEDICAL INSURANCE 5211 DENTAL INSURANCE 5213 LIFE INSURANCE 5214 VISION INSURANCE 5215 DISABILITY INSURANCE 5216 DEPENDENT BENEFITS 5217 AUTOMOBILE ALLOWANCE 5220 UNEMPLOYMENT COMPENSATION 5222 TIME LOSS/DEPARTMENT 5225 WAIVE MEDICAL BENEFITS 5228 LEOFF REIMBURSEMENT TOTAL BENEFITS

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

848,521 3,028,877 1,843,734 158,354 444,505 88,517 334,273 6,405,906 450,464 25,141 438 37,575 138,694 17,249 74,365 2,875 43,533 13,943,021

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

868,198 3,107,550 2,292,815 226,156 443,869 203,962 413,437 6,505,058 613,149 32,441 139 39,027 125,863 18,000 250,000 15,139,664

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

427,317 1,486,335 971,940 120,136 220,167 70,092 197,370 3,073,548 226,298 11,902 1,286 17,991 64,502 9,000 57,479 15,750 27,503 6,998,616

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

911,762 3,218,739 2,919,107 225,315 450,267 214,160 434,109 7,055,478 635,755 33,101 2,547 36,782 132,023 18,000 145,000 (762,736) 29,973 60,000 15,759,382

SUPPLIES 5311 OFFICE/OPERATING SUPPLIES 5312 KITCHEN SUPPLIES 5313 FIRST AID & MED. SUPPLIES 5314 PRISONER PRESCRIPTIONS 5315 OPERATING SUPPLIES 5321 FUEL CONSUMED 5351 SMALL TOOLS & EQUIPMENT 5352 COMPUTER SOFTWARE 5353 SMALL COMPUTER EQUIPMENT 5354 TELEPHONE EQUIPMENT TOTAL SUPPLIES

$ $ $ $ $ $ $ $ $ $ $

1,519,260 697,854 204 122,362 30,017 260,345 72,841 165,765 20,538 2,889,186

$ $ $ $ $ $ $ $ $ $ $

1,594,285 706,705 2,461 136,078 900 31,315 219,620 133,425 251,241 31,638 3,107,668

$ $ $ $ $ $ $ $ $ $ $

621,126 303,791 691 42,105 17,239 77,947 78,967 119,168 7,941 1,268,975

$ $ $ $ $ $ $ $ $ $ $

1,510,767 866,105 1,738 156,078 900 23,515 201,424 166,034 294,376 24,976 3,245,913

SERVICES 5411 ACCOUNTING & AUDITING 5413 MEDICAL, DENTAL & HOSPITAL 5414 COMPUTER PROGRAMMING SERVICES 5415 MANAGEMENT CONSULTING 5416 SPECIAL LEGAL SERVICES 5417 INDIGENT BURIALS 5418 PRISONER MEDICAL 5419 OTHER PROFESSIONAL SERVICES 5421 TELEPHONE 5422 CELLULAR TELEPHONES 5425 POSTAGE 5431 MILEAGE 5432 TRAVEL

$ $ $ $ $ $ $ $ $ $ $ $ $

140,812 301,298 2,432 413,655 3,599,414 3,000 1,051,973 2,617,996 12,628 103,135 383,242 102,220 179,683

$ $ $ $ $ $ $ $ $ $ $ $ $

140,000 338,298 2,889 419,127 3,670,612 2,500 1,422,492 2,356,925 10,621 106,208 490,567 100,924 203,155

$ $ $ $ $ $ $ $ $ $ $ $ $

44,945 138,530 145,284 1,638,759 (817) 463,328 889,262 4,862 45,633 217,869 39,939 81,192

$ $ $ $ $ $ $ $ $ $ $ $ $

125,000 282,198 2,889 410,894 3,753,995 2,500 1,396,452 2,116,398 9,621 98,904 461,194 98,274 103,004

Attachment (5) 1 of 2

2007 Actual

Expenditure Account

2008 Budget

2008 Six Month

2009 Prelim

00001 General Fund 5433 PER DIEM 5435 VEHICLE ALLOWANCE 5438 NON-EMPLOYEE MILEAGE 5439 NON-EMPLOYEE TRAVEL 5441 ADVERTISING 5451 OPERATING RENTAL/LEASES 5462 PROPERTY/BOILER/MACHINERY 5471 GAS 5472 WATER 5473 SEWER 5474 ELECTRICITY 5475 WASTE DISPOSAL 5477 HAZARDOUS WASTE DISPOSAL 5478 SURFACE WATER MANAGEMENT 5481 REPAIRS & MAINT-BUILDINGS 5482 REPAIRS & MAINT-IMPROVEMENTS 5483 REPAIRS & MAINT-EQUIPMENT 5484 REPAIRS & MAINT-COMPUTER EQUIP 5491 COURT COSTS & INVESTIGATIONS 5492 DUES/SUBSCRIPTIONS/MEMBERSHIPS 5493 BANK & CREDIT CARD SERV FEEERV 5494 FILING & RECORDING 5495 WITNESS FEES 5496 PRINTING & BINDING 5497 REGISTRATION & TUITION 5499 OTHER TOTAL SERVICES

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

35,458 2,312 190,127 22,128 124,766 612,323 2,580 371,776 141,144 85,921 749,570 146,890 5,872 23,697 112,254 7,359 138,371 124,430 110,750 286,251 3,962 592 1,293 169,261 106,913 173,841 12,661,329

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

38,868 2,889 185,246 28,402 102,972 673,567 2,600 344,976 113,271 102,686 747,300 121,193 10,866 25,000 215,701 8,376 170,619 25,590 88,811 299,154 2,505 292 5,215 195,752 142,088 190,023 13,108,280

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

19,761 1,224 79,855 16,960 24,513 259,089 160,612 31,537 29,988 339,868 61,085 2,929 25,772 47,358 2,473 56,524 17,728 43,270 204,332 1,893 108 620 73,217 58,806 64,623 5,332,931

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

20,016 2,889 185,196 30,202 96,019 690,903 2,600 396,976 109,671 90,436 632,600 113,339 10,900 26,000 211,341 18,376 171,563 29,590 118,802 285,267 2,505 292 5,215 194,598 153,692 173,767 12,634,078

INTERGOVERNMENTAL 5512 PUBLIC HEALTH SERVICES 5513 COOPERATIVE EXTENSION SERVICES 5519 MISC INTERGOVERNMENTAL SERVICE 5530 EXT TAXES & OPER ASSESSMENTS 5540 I/G TAXES & OPER ASSESSMENTS TOTAL INTERGOVENMENTAL

$ $ $ $ $ $

1,629,356 137,127 4,000 1,173 3,323 1,774,979

$ $ $ $ $ $

1,750,043 124,622 176,500 3,300 2,054,465

$ $ $ $ $ $

832,023 2,500 341 834,864

$ $ $ $ $ $

1,746,013 122,429 23,575 2,100 1,894,117

CAPITAL OUTLAY 5630 OTHER IMPROVEMENTS 5641 COMPUTER EQUIPMENT 5642 OTHER MACHINERY & EQUIPMENT TOTAL CAPITAL OUTLAY

$ $ $ $

21,910 122,452 434,580 578,942

$ $ $ $

30,000 1,484,903 1,514,903

$ $ $ $

34,079 7,270 114,883 156,232

$ $ $ $

165,000 1,210,602 1,375,602

DEBT SERVICE 5860 OTHER DEBT SERVICE COSTS TOTAL DEBT SERVICE

$ $

838 838

$ $

25,000 25,000

$ $

$ $

25,000 25,000

INTERFUND 5912 I/F I.S. SERVICE CHARGES 5913 I/F I.S. PROG MAINT & DEV CHGS 5914 I/F IS COMPUTER MAINTENANCE 5917 I/F GIS SERVICE CHARGES 5918 I/F GIS MAPPING SVS. 5921 I/F COMMUNICATION 5931 I/F SUPPLIES 5932 I/F SUPPLIES ROAD MATERIALS 5933 I/F SUPPLIES FUEL 5951 I/F OPER RENTAL & LEASES 5961 I/F INSURANCE SERVICES 5981 I/F REPAIRS & MAINTENANCE 5993 I/F TRAINING 5996 INDIRECT COST ALLOCATIONS 5999 OTHER I/F SERVICES & CHARGES TOTAL INTERFUND

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,666,472 943,873 20,588 47,192 65,736 397,673 31,237 2,488,540 1,392,354 35,102 17,630 206,769 239,331 7,552,497

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,600,381 964,360 20,604 49,919 81,173 398,665 18,000 4,000 2,586,480 1,452,176 17,000 25,000 206,769 1,017,319 8,441,846

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

800,190 255,761 10,295 24,960 34,589 170,427 11,306 1,203,880 726,124 10,739 90 103,385 12,840 3,364,586

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2,037,026 894,696 29,219 104,159 81,805 372,810 566,640 944,274 1,357,563 17,000 266,752 514,660 7,186,604

TRANSFERS 6971 OPERATING TRANSFERS OUT TOTAL TRANSFERS

$ $

1,325,305 1,325,305

$ $

2,478,281 2,478,281

$ $

1,038,427 1,038,427

$ $

2,687,482 2,687,482

GENERAL FUND EXPENSE TOTALS

$

81,876,117

$

88,066,677

$

39,011,267

$

88,463,220

-

Attachment (5) 2 of 2