Adoption of the 2009Adoption of the 2009Skagit County BudgetSkagit County Budget

December 9, 2008December 9, 2008

2009 Budget Process2009 Budget Process

JulyJuly – – Budget callBudget call AugustAugust – – Departments submitted Departments submitted

budgetsbudgets SeptemberSeptember – – October October –– Staff met Staff met

with with departments, reviewed requests, departments, reviewed requests, compiled compiled recommendationsrecommendations

November 18November 18 – – Preliminary Budget Preliminary Budget AvailableAvailable

December 2December 2 – – Public Hearing to Public Hearing to consider consider testimonytestimony

December 9December 9 – Budget Adoption – Budget Adoption

General FundGeneral Fund

Balanced within available resourcesBalanced within available resources Revenues & Expenses - $49.2 millionRevenues & Expenses - $49.2 million

Net change in Fund Balance for 2009 Net change in Fund Balance for 2009 - $0- $0

Property Tax Levy Property Tax Levy Budgeted increase of 1% and new Budgeted increase of 1% and new

constructionconstruction Budgeted $700,000 shift from Road Budgeted $700,000 shift from Road

LevyLevy

ChangesChanges

Removed Banked Levy CapacityRemoved Banked Levy Capacity Levy Shift - $700,000Levy Shift - $700,000 Removed .1 FTE from the Removed .1 FTE from the

recommended adds/deletes for recommended adds/deletes for Superior CourtSuperior Court

Special Revenue FundsSpecial Revenue Funds 45 Special Revenue Funds45 Special Revenue Funds

“…“…legally restricted...specific purpose…”legally restricted...specific purpose…” Combined Budget - $65.8 MillionCombined Budget - $65.8 Million Contributions from the General Fund - Contributions from the General Fund -

$4.8M$4.8M HealthHealth, DEM, Fairgrounds, , DEM, Fairgrounds, Law LibraryLaw Library, , River River

ImprovementImprovement, Elections, , Elections, Parks & RecreationParks & Recreation, , Senior ServicesSenior Services, Clean Water, Planning & , Clean Water, Planning & Development ServicesDevelopment Services

ChangesChanges HealthHealth

Transfer budget for a position to contracting for servicesTransfer budget for a position to contracting for services Fund Welcome Baby Coordinator position for 3 monthsFund Welcome Baby Coordinator position for 3 months

Special PathsSpecial Paths Funding for emergent or fully funded projectsFunding for emergent or fully funded projects

FairgroundsFairgrounds Added 2 shows that add to the bottom lineAdded 2 shows that add to the bottom line Budget Fairgrounds Manager as a County positionBudget Fairgrounds Manager as a County position

Parks & RecreationParks & Recreation Reinstated Park Ranger hoursReinstated Park Ranger hours

County RoadsCounty Roads Decreased revenue equal to the levy shift; added SRS Decreased revenue equal to the levy shift; added SRS

revenue; eliminated transfer to capital fund; reduced revenue; eliminated transfer to capital fund; reduced project expensesproject expenses

Clean WaterClean Water Revised to exclude assessment increaseRevised to exclude assessment increase

Capital Project FundsCapital Project Funds

“…“…acquisition or construction of acquisition or construction of major capital facilities…”major capital facilities…”

4 Active Funds4 Active Funds Facility Improvement – $5,001,863Facility Improvement – $5,001,863 REET – $935,885REET – $935,885 Economic Development – $3,641,202Economic Development – $3,641,202 Park Acquisition/Improvement - Park Acquisition/Improvement -

$270,000$270,000

ChangesChanges

Facility ImprovementFacility Improvement Projects currently under construction Projects currently under construction

will continue as planned. All other will continue as planned. All other projects on hold.projects on hold.

Park ImprovementPark Improvement Placeholder for emergent and fully Placeholder for emergent and fully

funded projects. All other projects on funded projects. All other projects on hold hold

Enterprise FundsEnterprise Funds

“…“…fee is charged to external users fee is charged to external users for goods or services…”for goods or services…”

Solid Waste - $10,249,665Solid Waste - $10,249,665 Drainage Utility - $1,993,133Drainage Utility - $1,993,133

Internal Service FundsInternal Service Funds

“…“…account for goods or services account for goods or services provided by one department…to provided by one department…to other departments…”other departments…”

ER&R - $6,520,639ER&R - $6,520,639 Insurance Services - $11,564,746Insurance Services - $11,564,746 Central ServicesCentral Services

Information Services – $5,169,826Information Services – $5,169,826 Geographic Information Services – Geographic Information Services –

$963,009$963,009 Records Management - $667,090Records Management - $667,090

Unemployment - $80,000Unemployment - $80,000

ChangesChanges

Central ServicesCentral Services Revised project estimates based on Revised project estimates based on

current status and need to preserve current status and need to preserve fund balancefund balance

Summary of 2009 BudgetSummary of 2009 Budget

55 Active Funds55 Active Funds Expense Budget - $163 MillionExpense Budget - $163 Million Revenue Budget - $150 MillionRevenue Budget - $150 Million

What’s Next?What’s Next?

Public Hearing on December 16Public Hearing on December 16thth to to consider 2009 levy rates for General consider 2009 levy rates for General Levy, Road Levy and Conservation Levy, Road Levy and Conservation Futures LevyFutures Levy 1:30 pm in the Commissioners’ 1:30 pm in the Commissioners’

Hearing RoomHearing Room Adoption of 2009 levy ratesAdoption of 2009 levy rates

8:00 am in the Commissioners’ 8:00 am in the Commissioners’ Hearing Room (Consent Agenda)Hearing Room (Consent Agenda)