Kitsap County 2015 Budget { December 1, 2014 Kitsap County Proposed 2015 Budget $339 Million Internal Service 7% Enterprise 24% Capital Projects 1% Debt Service 3% General Fund 25% Special Revenue 40% Fund Structure – 2015 Preliminary # 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 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 Millions General Fund Revenues vs. Expenditures 95 90 85 80 Revenues Expenditures 75 70 General Fund Expenditures – 2015 (By Function) Courts = Facilities Maint. 2% Misc. Admin. 21% Courts 24% Superior District Prosecutor Clerk Public Defense Coroner 1% Parks 5% Juvenile 9% Jail 16% Sheriff 22% Misc. Admin = Auditor Assessor Treasurer Commissioners Admin Services Human Resources General Fund Expenditures – 2015 (By Category) Internal Service Charges 10% Supplies 3% Misc. 7% Services 12% Salaries & Benefits 68% General Fund Revenue - 2015 Law & Justice Fines 3% Grants & Intergov 10% Other 5% Charges for Service 11% Property Tax 36% Licenses & Permits 1% Other Taxes 9% Sales Tax 25% Millions Property and Sales Tax Receipts 32 30 28 26 24 22 20 18 16 14 Property Tax Sales Tax Your Property Tax Dollar - 2014 County 9.7% Roads 8.2% State Education 19.9% Local Schools 34.6% Fire Districts 13.7% Cities 6.4% Other* 7.5% *Other = Conservation Futures, Ports, Utility Districts, Park Districts, Libraries New Construction Tax Dollars $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Other Major Funds – 2015 Budget 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 General Fund, Permit Fees, Engineering Fees $ 7,856,148 Major Changes – 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 Special Thanks To… 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