{ Amber DAmato Director Kris Carlson Budget Manager Aime Campbell - - PowerPoint PPT Presentation

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Kitsap County 2020 Annual Budget

Amber D’Amato – Director Kris Carlson – Budget Manager Aimeé Campbell – Financial Analyst David Flint – Financial Analyst

 January – April, 2019

 Preparation of 6-year Revenue Forecast  Preparation of Initial Internal Service Fund Budgets  Preparation of Status Quo Salary and Benefit Budgets

 May – June, 2019

 Review of Information to Date with the Board, Department Heads, and

Elected Officials

 Preparation of the Budget Call Letter

 July – August, 2019

 Distribution of Budget Call Letter  Department & Office Requests Submitted

2020 Budget Process Overview

 September 9 – 16, 2019 - Budget Review Hearings

 Departments & Offices present their 2020 requests to the Budget

Review Committee – 9 Members

 Three County Commissioners, County Administrator, Three Citizen

Representatives, Two Organized Labor Representatives

 Schedule and presentation materials available on the County’s website:

www.kitsapgov.com/das

 September 16 – 19, 2019 – Commissioner Deliberations  September 23, October 2, & October 9, 2019 – Town Hall Meetings  November 13, 2019 – Notice of Public Hearing  December 2, 2019 – Public Hearing and Adoption

2020 Budget Process Overview

General Fund 29% Special Revenue 34% Debt Service 2% Capital Projects 1% Enterprise 21% Internal Service 13%

Kitsap County Adopted 2020 Budget $379 Million

# of Funds Type of Fund 2020 Proposed Example 1 General Fund $108,343,161 Law & Justice, Parks, Admin 60 Special Revenue $129,105,423 Roads, Mental Health, Community Development 5 Debt Service $ 9,344,594 Repayment of Debt 3 Capital Projects $ 2,875,100 Parks, Facilities (exclude PW) 13 Enterprise $ 78,340,892 Solid Waste, Sewer, Stormwater 6 Internal Service $ 50,983,153 Fleet & Equipment, Risk Mgmt, Technology, Employee Benefits Total = 88 $378,992,323

Fund Structure – 2020 Adopted Budget

Most Funds are legally restricted for very specific purposes

What is the General Fund?

 The County’s largest individual fund and the center of County

budget challenges

 Primary sources of revenue - Property and Sales Taxes and the

health of the fund is tied to changes in the local economy

 Finances the majority of the traditional services associated with

County government

 Most of the budget deliberations center around this fund since it

allows for resource allocation flexibility

Property Tax 31% Sales Tax 27% Other Taxes 12% Licenses & Permits 0.1% Grants & Intergov 11% Charges for Service 8% Law & Justice Fines 1.9% Other 9%

General Fund Revenue - 2020

Courts 24% Community Development 2% Sheriff 41% Juvenile 8% Parks 4% Coroner 1% Facilities Maint. 2%

• Misc. Admin.

18%

General Fund Expenditures – 2020 (By Function)

Admin =

Auditor Assessor Treasurer Board Admin Svcs Human Resources GA&O Emergency Mgmt Human Svcs

Salaries & Benefits 70% Supplies 2% Services 14% Internal Services Funds 9% Misc. 5%

General Fund Expenditures – 2020 (By Category)

Your Property Tax Dollar - 2020

County 9.2% Roads 7.8% State Education 18.6% Local Schools 34.8% Fire Districts 15.8% Other* 7.4%

*Other = Conservation Futures, Ports, Utility Districts, Park Districts, Libraries

Cities 6.4%

$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Estimate 2020 Estimate

New Construction Tax Dollars

$14 $19 $24 $29 $34 $39 Millions Property Tax Sales Tax

Property and Sales Tax Receipts

$0 $20 $40 $60 $80 $100 $120 Millions Revenues Expenditures

General Fund Revenues vs. Expenditures

 Reorganization in the Coroner’s Office to fund a Forensic Pathologist  Creation of a Custodial Program in Facilities in lieu of Contract Services  Additional Planner for Community Development Dept.  Creation & Continued Support for Several New Positions & Programs Funded

by the 1/10th of 1% Mental Health Sales Tax (Sheriff, Superior Court, Prosecutor, District Court)

 Additional Program Analyst in the Department of Emergency Management  Creation of Programs Coordinator Positions in Juvenile Services, Human

Resources & Human Services

 Reorganization of the Parks Department  2 Additional Sheriff’s Detectives  1 Additional Corrections Officer  1 Additional Sheriff’s Support Staff  Additional Administrative Support for Human Services Programs  Review of the Program and Financial Series Job Classifications  Additional Funding for Jail Medical  Requests to expand the Supported Employee Program  Increased Training for Staff

2020 Budget Changes

 Board of County Commissioners

 Charlotte Garrido, Rob Gelder, Ed Wolfe

 Elected Officials, Department Heads and Department

Budget Coordinators

 Budget Office Staff

 Kris Carlson, Aimée Campbell, David Flint

 Citizen & Labor Volunteers – Budget Review Committee

 Steve Maxim, Bentley Simpson, Joshua Hinman, Lissa Gundrum,

Matt Pickering

Special Thanks To…