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Kitsap County 2015 Budget

December 1, 2014

General Fund25%

Special Revenue40%

Debt Service3%

Capital Projects

1%

Enterprise24%

Internal Service7%

Kitsap County Proposed 2015 Budget

$339 Million

# of Funds

Type of Fund 2015 Total Example

1 General Fund $ 85,113,280

Law & Justice, Parks, Admin

56 Special Revenue

$134,771,769

Roads, Mental Health, Cencom, Community Development

6 Debt Service $ 10,207,611

Repayment of Debt

3 Capital Projects

$ 3,359,398

Parks, Facilities

13 Enterprise $ 80,202,802

Solid Waste, Sewer, Stormwater

5 Internal Service

$ 25,383,753

Fleet & Equipment, Risk Mgmt, Technology, Benefits

Total = 82

$339,038,613

Fund Structure – 2015 Preliminary

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

The one fund outside of Public Works that citizens think about when considering County services and functions

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

Primary sources of revenue = Property and Sales Taxes

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RevenuesExpenditures

General Fund Revenues vs. Expenditures

Courts24%

Sheriff22%

Jail16%

Juvenile9%Parks

5%

Coroner1%

Facilities Maint.

2%

Misc. Admin.

21%

Courts = Superior District Prosecutor Clerk Public Defense

General Fund Expenditures – 2015(By Function)

Misc. Admin = Auditor Assessor Treasurer Commissioners Admin Services Human Resources

Salaries & Benefits

68%Supplies3%

Services12%

Internal Service Charges

10%

Misc.7%

General Fund Expenditures – 2015(By Category)

Property Tax36%

Sales Tax25%

Other Taxes9%

Licenses & Permits

1%

Grants & Intergov

11%

Charges for Service

11%

Law & Justice Fines3%

Other5%

General Fund Revenue - 2015

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Property TaxSales Tax

Property and Sales Tax Receipts

Your Property Tax Dollar - 2014

County

9.7%

Roads8.2%

State Educatio

n19.9%

Local Schools34.6%

Fire District

s13.7%

Other*

7.5%

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

Cities6.4%

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e $-

$100,000

$200,000

$300,000

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$500,000

$600,000

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New Construction Tax Dollars

Fund 2015 Prelim Funding Source

Road Maintenance $ 27,294,079 Property Tax (Road Levy)

Road Construction $ 14,730,000 Fuel Tax

Solid Waste Operations $ 3,867,922 Charges for Service

Transfer Station Operations $ 11,230,375 Charges for Service

Sewer Utility Operations $ 17,334,729 Sewer Rates

Sewer Utility Construction $ 20,713,227 Sewer Rates, Bonds

Central Communications (911) $ 10,288,970 Sales Tax, Phone Excise Tax, Agency Charges

Community Development $ 7,856,148 General Fund, Permit Fees, Engineering Fees

Other Major Funds – 2015 Budget

6 New Corrections Officer Positions 3 New Deputy Sheriff Positions 3 New Parks Maintenance Positions 1 New Fire Inspector Position ½ Time New Plans Examiner Position Additional Funds for Treasurer’s Office Staff to Restore

Staff Hours to Full Time (open all day on Friday)

Additional Funding for the Comprehensive Plan Update Additional Funding for Addressing Project Additional Training Dollars Additional Funding for Sheriff & Jail Uniforms and

Supplies Additional Funding for Parks Maintenance Projects

Major Changes – 2015 Budget

Board of County Commissioners & County Administrator

Elected Officials, Department Heads and Department Budget Coordinators

Budget Office Staff Stephanie Hettema, Lisa Fryer, Jackie Cutlip,

Kris Carlson

Citizen Volunteers – Budget Review Committee Jim Carmichael, Jim Sommerhauser, Steve

Maxim, Chad Enright

Special Thanks To…