Proposed Budget Summary 2013-14 - Washington County, Oregon

proposed budget summary

f i s c a l y e a r 2 0 1 3 - 2 0 1 4photo courtesy of the Washington County Visitors Association

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TABLE OF CONTENTS

Section/Item Page County Organization Commissioner Districts ...............................................................................................................1 Budget Committees ....................................................................................................................3 Organizational Chart...................................................................................................................5 County Administrator’s Budget Message ...........................................................................................7

Key Initiatives & Issues.......................................................................................................................17

County Budget Total Budget ..................................................................................................................................26

General Fund Overview...................................................................................................................................30 Discretionary Revenue Definitions ..........................................................................................................................33 Overview ............................................................................................................................36 Taxes .................................................................................................................................37 Other ..................................................................................................................................38

Operating Budget By Functional Area Overview .........................................................................................................................................39 General Government

Budget Overview ......................................................................................................................42 Direct Services:

Fund and Organization Unit *100-1010 Board of Commissioners ................................................................................45 *100-1510 County Administrative Office ..........................................................................46 *100-2010 County Counsel ..............................................................................................48 *100-2510 County Auditor................................................................................................49 *100-3010 Elections.........................................................................................................50

Support Services: Fund and Organization Unit *100-3020 Assessment & Taxation..................................................................................52 *100-3210 County Emergency Management ...................................................................54

*100-3510 Support Services Administration.....................................................................56 *100-3515 Financial Management ...................................................................................58 *100-3520 Human Resources..........................................................................................60 *100-3525 Information Technology Services ...................................................................61 *100-3530 Purchasing .....................................................................................................62 *100-3535 Facilities Management....................................................................................63 500-3540 Fleet Management..........................................................................................64 516-3545 Internal Services.............................................................................................66

*General Fund

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TABLE OF CONTENTS

Section/Item Page Operating Budget (continued) Public Safety & Justice

Budget Overview ......................................................................................................................70 Fund and Organization Unit *100-4010 Sheriff’s Office Administration.........................................................................74 *100-4020 Law Enforcement Services.............................................................................77 *100-4030 Jail ....... ..........................................................................................................80 *100-4510 District Attorney ..............................................................................................82 *100-5010 Juvenile ..........................................................................................................84 *100-5030 Juvenile Administration ..................................................................................86 *100-7020 Jail Health Care ..............................................................................................87 *100-8010 Justice Court ..................................................................................................89 176-8510 Law Library.....................................................................................................90 182-4020 District Patrol Law Enforcement Services.......................................................92 186-4060 Sheriff’s Contract Services .............................................................................94 188-5510 Community Corrections ..................................................................................97 196-5040 Juvenile Grants.............................................................................................100 197-5020 Juvenile Conciliation Services ......................................................................102 202-4040 Court Security...............................................................................................105 224-4050 Grants & Donations ......................................................................................106 226-4030 Jail Commissary ...........................................................................................109 228-5050 Juvenile High Risk Prevention Funds ...........................................................110

Public Safety Local Option Levy

Budget Overview ....................................................................................................................112

Fund and Organization Unit 234-1690 Local Option Levy Administration .................................................................114 234-4010 Local Option Levy Sheriff’s Administration ...................................................116 234-4020 Local Option Levy Law Enforcement ............................................................118 234-4030 Local Option Levy Jail ..................................................................................120 234-4510 Local Option Levy District Attorney...............................................................121 234-5010 Local Option Levy Juvenile...........................................................................123 234-5515 Local Option Levy Community Corrections...................................................124 238-4090 Civil Forfeitures ................................................................................................. 126

*General Fund

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TABLE OF CONTENTS

Section/Item Page Operating Budget (continued)

Land Use, Housing & Transportation Budget Overview ....................................................................................................................130

Fund and Organization Unit *100-6010 Long Range Planning ...................................................................................132 *100-9610 Watermaster.................................................................................................135 164-9010 Community Development Block Grant..........................................................136

Road Fund Overview ........................................................................................................138 168-6030 Engineering Services....................................................................................140 168-6040 Administration...............................................................................................142 168-6050 Capital Project Management ........................................................................145 168-6060 Operations & Maintenance ...........................................................................147 170-6030 Public Land Corner.......................................................................................151 172-6020 Current Planning...........................................................................................152 174-6020 Building Services ..........................................................................................154 212-6075 Maintenance Improvement ...........................................................................157 216-6030 County Surveyor...........................................................................................158 218-6510 Housing Services..........................................................................................160 220-9020 HOME...........................................................................................................162

Health & Human Services Budget Overview ....................................................................................................................164

Fund and Organization Unit *100-7030 Public Health ................................................................................................167 *100-7040 HHS Administration ......................................................................................170 *100-7090 Animal Services............................................................................................171 *100-7510 Veteran Services ..........................................................................................172 166-7050 Children & Family Services...........................................................................173 192-7060 Human Services ...........................................................................................177 193-7080 Oregon Health Plan – Mental Health ............................................................180 194-7070 House Bill 2145 – Mental Health ..................................................................182 195-7085 Health Share of Oregon ...............................................................................183 198-7520 Aging Services..............................................................................................185 208-7010 Emergency Medical Services .......................................................................188

*General Fund

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TABLE OF CONTENTS

Section/Item Page Operating Budget (continued)

Culture, Education & Recreation Budget Overview ....................................................................................................................190

Fund and Organization Unit *100-3560 Parks ............................................................................................................192 *100-9510 Extension Services .......................................................................................193 162-3560 Metzger Park ................................................................................................194 184-9710 Cooperative Library Services........................................................................195 185-9710 West Slope Library .......................................................................................198 200-9810 County Fair Complex....................................................................................200 240-1655 Tourism Dedicated Lodging Tax...................................................................202

Non-departmental Budget Overview ....................................................................................................................207

Fund and Organization Unit *100-1620 Non-Departmental ........................................................................................208 *100-1630 General Fund Contingency...........................................................................209 *100-1696 Community Network .....................................................................................210

Capital Budget Budget Overview...........................................................................................................................212

Facilities/Technology

Fund and Organization Unit 355-3580 Facilities Park SDC.......................................................................................215 356-3580 Facilities Capital Projects..............................................................................216 357-3580 Parks & Open Spaces Opportunity...............................................................219 354-3580 ITS Capital Acquisition .................................................................................220

Transportation:

Project Life Cycle....................................................................................................................223 Capital Project Schedules.......................................................................................................224

Fund and Organization Unit 360-6065 County-wide Traffic Impact Fee....................................................................226 362-6065 Major Streets Transportation Improvement Program III (MSTIP 3) ..............228 368-6065 Road Capital Projects...................................................................................230 372-6065 Oregon Transportation Investment Act III (OTIA 3) Capital Projects ............233 374-6065 Transportation Development Tax .................................................................234 376-6065 North Bethany SDC......................................................................................236 *General Fund

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TABLE OF CONTENTS

Section/Item Page Non-operating Budget

Budget Overview ....................................................................................................................238

Debt and Other Financing

Fund and Organization Unit 304-3585 Criminal Justice Bonds .................................................................................241 306-3585 Miscellaneous Debt Service .........................................................................242

Risk Management/Insurance

Fund and Organization Unit 504-3570 Liability/Casualty Insurance..........................................................................243 506-3570 Life Insurance...............................................................................................244 508-3570 Workers Compensation Insurance ...............................................................245 510-3570 Medical Insurance ........................................................................................246 512-3570 Unemployment Insurance.............................................................................248 524-1615 PERS Employer Rate Stabilization...............................................................249

Replacement/Reserve

Fund and Organization Unit 105-1660 Revenue Stabilization...................................................................................250 154-7095 Animal Services Gifts & Donations ...............................................................251 232-3555 Building Equipment Replacement.................................................................252 242-3526 ITS Systems Replacement ...........................................................................253 502-3541 Vehicle Replacement....................................................................................254

Miscellaneous

Fund and Organization Unit *100-1670 General Fund Transfers ...............................................................................257 156-1625 Lottery Fund .................................................................................................259 204-1640 SIP and Gain Share......................................................................................260 222-3595 Indirect Cost Recovery .................................................................................262

Service Districts Budget Overview ....................................................................................................................265

Fund and Organization Unit 210-1680 Enhanced Sheriff’s Patrol District (ESPD) ....................................................266 214-6080 Urban Road Maintenance District (URMD)...................................................267 215-6085 North Bethany County Service District for Roads .........................................268 434-6090 Service District for Lighting #1 (SDL #1).......................................................269 *General Fund

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TABLE OF CONTENTS

Section/Item Page

Summary Schedules Revenues & Expenditures by Fund and Organization Unit .....................................................271 Appropriations by Fund ..........................................................................................................278 Revenues by Category ...........................................................................................................280 Expenditures by Category ......................................................................................................286 Five-year Actual Expenditures by Program ............................................................................292 Permanent Positions by Organization Unit .............................................................................300 Permanent Positions by Fund and Org Unit for General Fund ...............................................302 Assessed Value & Property Taxes .........................................................................................304 Debt Outstanding....................................................................................................................306

Supplemental Information Budget Policy..........................................................................................................................311 County Strategic Plan Summary.............................................................................................315

Readers Guide Organization of the Budget Document....................................................................... 321 Budget Process ...................................................................................................... 322 Advisory Boards...................................................................................................... 325

Glossary .................................................................................................................................329

Andy Duyck, ChairmanCommissioner at Large

WAshington County, oregonBoard of Commissioners

Bob terryDistrict 4

roy rogersDistrict 3

Dick schouten District 1

greg Malinowski, Vice ChairDistrict 2

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Board of Commissioners Lay Budget Committee MembersAndy Duyck, Board Chair Mark Bauer

Greg Malinowski, Board Vice Chair Leroy BentleyDick Schouten Barbara Brennan

Roy Rogers Janice EssenbergBob Terry Scott Nelson

Board of Commissioners Lay Budget Committee MembersAndy Duyck, Board Chair Bonnie Hadley

Greg Malinowski, Board Vice Chair Leroy BentleyDick Schouten Karen Bolin

Roy Rogers Fred MeyerBob Terry

Board of Commissioners Lay Budget Committee MemberAndy Duyck, Board Chair Tom Skoric

Greg Malinowski, Board Vice ChairDick Schouten

Roy RogersBob Terry

May 2013

COUNTY ORGANIZATION

URBAN ROAD MAINTENANCE DISTRICT

NORTH BETHANY COUNTY SERVICE DISTRICT FOR ROADS

Budget Submitted By:Robert P. Davis, County Administrator

WASHINGTON COUNTYSERVICE DISTRICT FOR LIGHTING #1

BUDGET COMMITTEES

ENHANCED SHERIFF'S PATROL DISTRICT

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Washington County, oregonorganizational Chart

CITIZENS OFWASHINGTON

COUNTY

Board of Commissioners

County Administrator/Budget Officer

Assessment & Taxation

GeneralGovernment

Land Use, Housing & Transportation

Health & Human Services

Culture, Education & RecreationPublic Safety

County Auditor

County Counsel

Support Services

CommunityCorrections

District Attorney

Juvenile

Sheriff

Justice Court

Law Library

EmergencyMedical Services

Land Use & Transportation

Housing Services

Community Development

Public HealthCooperative

Library Services

Scoggins Valley Park/

Henry Hagg Lake

Metzger ParkMetzger Park

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3 3

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3

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Human Services

Disability, Aging &Veteran Services

Animal ServicesCounty EmergencyManagement

1. Appointed by County Commissioner

2. Appointed by Circuit Court

3. Gray boxes denote elected positions

*Unless otherwise indicated, department heads are appointed by, and responsible to, the County Administrator.

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BUDGET MESSAGE Members of the Washington County Board of Commissioners, citizen members of the Budget Committee and the residents of Washington County: As one of many public organizations supporting our community, Washington County has long prided itself as a mission-guided government that consistently provides essential County services. As described in our strategic plan, exercising caution and emphasizing financial sustainability have been hallmarks of our management approach. During relatively strong economic periods the County accumulates reserves that are available and allocated as part of calculated and planned draw-downs during tough economic times. Although years of economic challenge has tested this approach in unprecedented ways, careful decision making and organization-wide cooperation, teamwork and sacrifice have kept core services relatively intact, even contributing to the re-affirmation of the County’s Aa1 bond rating by the Moody’s rating agency this year. Success does not happen by accident: credit goes to the vision, leadership and execution of the Board of Commissioners, Budget Committee, appointed and elected managers, and the hard work and commitment of every employee in our organization. Cause for Guarded Optimism Although we are far from being “out of the woods,” there are signs of a economic recovery occurring in Washington County. Our unemployment rate has declined from its peak of 9.3% in 2009 to the current rate of 6.9% measured in March. Despite some gyrations, home values have been trending upward since January 2011. Building permit activity has reached its highest level since 2008 with 1,134 permits filed in February alone – more than in any single month region-wide since the summer of 2007. The effect of these trends is beginning to show in some key revenues. Real estate transfer tax revenue, for example, is projected to be $3.2 million by the end of the current fiscal year. Although a long way from the $6 million experienced in fiscal year 2006-07, this revenue source had been as low as $2 million as recently as FY 2009-10. Uncertainties Remain Despite these promising signs, there are several reasons to remain cautious:

Public Employees Retirement System – Based on a recent actuary, the rates charged by the Oregon Public Employees Retirement System (PERS) are budgeted to increase by nearly 30%, with an aggregated impact of nearly $5.6 million ($2.8 million impact on the General Fund). Adjustments to cost-of-living calculations and other changes required in recent legislation are anticipated to lower this annual impact to an estimated $250,000, but only for the next two years. Once these temporary reforms sunset at the end of FY 2014-15, a significant increase in PERS costs is anticipated. When the County receives new rates from PERS, the FY 2013-14 budget will be adjusted accordingly.

Health Care Costs and Impacts of Affordable Care Act – The County has been active in managing the growth of health care expenses by cost sharing with employees, modifying plan design and entering the market to ensure the competitiveness of our offerings. While these strategies have limited aggregated premium growth to less than 5% over the last couple of years, managing these cost centers will be an ongoing challenge and priority. The Affordable Care Act will add another layer of complexity as the County evaluates impacts on offerings, benefit eligibility and other regulatory requirements.

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Slow Assessed Value Growth – Despite the recent trend of increasing home values in Washington County, the percentage growth in overall assessed value has been continuously shrinking since FY 2007-08. Non-residential properties in particular, representing nearly a third of the County’s total assessed value, grew by just over 1% in FY 2012-13 over the prior fiscal year, the lowest growth rate in nearly a decade. Although market values are anticipated to continue growing, economists have observed that residential sales activity remains considerably below normal.

Reliance on Local Option Levies – Reliance on levy funding is a critical factor in sustaining core service levels and system balance. The Public Safety and the Library local option levies are authorized through FY 2015-16 and the Enhanced Sheriff’s Patrol (ESPD) local option levy is entering the first year (FY 2013-14) of a five year levy.

Gain Share – The state and local governments throughout Oregon have engaged in successful partnerships since the 1990s to attract and retain major employers to our communities by abating property taxes, a critical revenue source for local governments. The 2007 Legislature established the Gain Share program to recover some of this foregone local revenue. Income taxes from retained or new jobs associated with SIP projects are now split evenly between state and local governments involved in these partnerships. The 2013 legislature is reviewing the Gain Share program and the County is focusing significant efforts towards maintaining the partnership and commitment that was made in 2007.

Road Maintenance Funds – Diminishing Gas Tax Revenues – State gas tax revenue continues to decrease as demand for gas declines. Projections suggest that gas tax revenue alone will be inadequate to maintain the transportation system to the adopted County standard in future years. The road maintenance program for FY 2013-14 is supplemented by a draw-down of Road Fund balance which will not be sustainable. Consequently, additional funding options will be evaluated by staff and discussed with the Board of Commissioners in the coming year.

State Funding for Mental Health Services – Transformation of our nation’s health care system is creating new opportunities for system-wide cost savings. The Mental Health Program of the Oregon Health Plan has been replaced by Health Share of Oregon (HSO), one of the new coordinated care organizations created under the federal Affordable Care Act. As the transition continues from the old system to the new, a net $17 million reduction in state revenue is anticipated this year for this special fund; this is after a mid-year revenue increase last year of $17 million to create the new HSO special fund and therefore represents no overall reduction in revenue.

Investment in Technology and Facility Infrastructure – The capital project plans for the Information Technology Services (ITS) and Facilities and Parks Services divisions include a number of investments related to the maintenance, upgrade and replacement of key infrastructure assets. Investments in these areas will be ongoing and are vital to efficient, effective and accessible service delivery.

Moving Forward With these risks and uncertainties in mind, our focus when developing this proposed budget has been on returning the organization to a more stable financial footing. Although we had no control over how our national recession unfolded here in Washington County, we do have control over the choices we might make as we begin the slow climb towards a post-recession organization. These choices are summarized in the following strategy: 1. Refortify Ending Fund Balances -- The Board of Commissioners and Budget Committee have taken an active role by establishing minimum General Fund reserve thresholds and by directing the organization to live within its means. The Board of Commissioners has established the goal of maintaining the General Fund balance at 20% of annual General Fund net revenues with a minimum requirement of 15%. With guidance from the Budget Committee earlier this year, annual transfers to the Major Streets Transportation Improvement Program (MSTIP) and the

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Washington County Cooperative Library System (WCCLS) have been excluded from General Fund revenues for purposes of calculating the fund balance reserve. Departments have also contributed to the Board’s reserve requirement by continuing to limit expenditures through keeping positions vacant or eliminating positions, reducing overtime, postponing capital projects and making other prudent financial decisions. When combined, these steps have brought the percentage of General Fund ending fund balance to 18.3% of revenues in this proposed budget. At the Board’s direction, our organization has maintained the minimum level of reserves through one of the worst budgeting environments in recent memory. Over the last four years, these steps have meant the difference between reducing versus eliminating core County-delivered services. The reserves have helped meet minimum cash-flow requirements year round, bolstered our standing with ratings agencies and allowed us a measure of agility to address the unexpected. Refortifying these reserves to fully achieve the Board’s goal of 20% is central to our strategy for returning the County to sound financial health. 2. Evaluate Projects for Impact on General Fund – With economic recovery on the horizon, the County is at an important juncture for examining how future initiatives and projects – and the resource impact that they have – might harm or benefit the focus on core service delivery and overall financial stability. The Budget Committee has been presented a multi-year list of capital projects to maintain and improve our current capabilities. This proposed budget includes spending on upgrades to aging equipment, technological systems and other infrastructure needs. Staff will evaluate opportunities to fund these initiatives with special fund revenues as a means to preserve General Fund resources, refortify reserves and maintain service levels. 3. Strategic Use of Gain Share – The Board has been careful to establish a special fund for receiving the County’s portion of Gain Share payments, given the uncertainty regarding the future of this state-local partnership. Out of the roughly $7 million received in the current fiscal year (FY 2012-13), the County has contributed $4.4 million to information technology projects including replacement of the County’s property tax system, voice system replacement and various other infrastructure improvements to County technology. Spending on these projects, which directly benefit basic County service delivery, took pressure off of the General Fund. An estimated $2.6 million has been carried forward into this proposed budget. Absent legislative changes to the program, we anticipate total resources in the Gain Share fund, including this carryforward, will amount to approximately $16 million. The proposed budget anticipates additional discussion among the Board, Budget Committee and staff about priority use of these resources. The Proposed Budget This comprehensive document contains detailed revenues and expenditures for all funds operated by the County. The proposed Operating and Capital budgets have been prepared in accordance with Oregon local budget law and generally accepted accounting principles. The Washington County budget includes the following legally separate entities: Washington County Enhanced Sheriff’s Patrol District Urban Road Maintenance District North Bethany County Service District for Roads Service District for Lighting #1

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WASHINGTON COUNTY 2012-13 Modified Budget vs. 2013-14 Proposed Budget

Adopted Modified Proposed Approved Adopted % of

Organization Unit 2012-13 2012-13 2013-14 2013-14 2013-14 $ % Total

General Government $ 46,307,430 46,307,430 48,917,102 48,917,102 48,917,102 2,609,672 6% 7%

Public Safety & Justice 140,035,239 140,035,239 144,725,082 144,725,082 144,725,082 4,689,843 3% 20%

83,313,507 83,313,507 89,453,240 89,453,240 89,453,240 6,139,733 7% 12%

Health & Human Svcs 90,369,726 107,994,726 95,057,953 95,057,953 95,057,953 (12,936,773) -12% 13%

Culture, Education & Rec 36,819,007 36,819,007 38,098,828 38,098,828 38,098,828 1,279,821 3% 5%

Non-departmental 11,007,550 11,007,550 8,339,048 8,339,048 8,339,048 (2,668,502) -24% 1%

sub-total 407,852,459 425,477,459 424,591,253 424,591,253 424,591,253 (886,206) 0% 58%

Capital Outlay 127,564,316 127,564,316 124,901,674 124,901,674 124,901,674 (2,662,642) -2% 17%

Non-operating 181,333,106 202,543,431 186,628,350 186,628,350 186,628,350 (15,915,081) -8% 25%

Totals 716,749,881 755,585,206 736,121,277 736,121,277 736,121,277 (19,463,929) -3% 100%

General Fund 209,624,989 209,624,989 213,069,034 213,069,034 213,069,034 3,444,045 2% 29%

Special Funds 507,124,892 545,960,217 523,052,243 523,052,243 523,052,243 (22,907,974) -4% 71%

Totals $ 716,749,881 755,585,206 736,121,277 736,121,277 736,121,277 (19,463,929) -3% 100%

General Fund 931.83 932.83 928.72 928.72 928.72 (4.11) 0% 53%

Special Funds 829.88 833.13 828.46 828.46 828.46 (4.67) -1% 47%

FTE 1,761.71 1,765.96 1,757.18 1,757.18 1,757.18 (8.78) 0% 100%

Change

Land Use, Housing &

Transportation

The proposed budget reflects a decrease of $19,463,929 (3%) as compared to the FY 2012-13 modified budget. This includes a $3,444,045 (2%) increase in the General Fund and a $22,907,974 (4%) decrease in special funds. The total number of staff positions decreases by 8.78 full-time equivalent (FTE) positions, a 1% decline. The General Fund expenditure growth is 2%.

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Operating, Capital and Non-Operating The proposed budget is categorized into three sections: the Operating Budget includes direct service delivery, staff and operating contingencies; the Capital Budget includes investments in facility, technology and transportation; and the Non-operating Budget includes internal service functions, reserves and miscellaneous programs. The Operating Budget is further categorized into five functional service areas: General Government; Public Safety & Justice; Land Use, Housing & Transportation; Health & Human Services; and Culture, Education & Recreation.

The Operating Budget represents 58% of the total budget and decreases $886,206 (0.2%); the Capital Budget represents 17% of the total budget and decreases $2,662,642 (2%); and the Non-operating Budget represents 25% of the total budget and decreases $15,915,081 (8%). A brief summary of key changes is provided below, with a more detailed presentation in the Key Initiatives and Issues section. Operating Budget The Operating Budget decreases $886,206, which is less than one percent compared to the FY 2012-13 modified budget. The FY 2013-14 proposed budget reflects the elimination of 8.78 FTE positions; the General Fund has a net decrease of 4.11 FTE and the special funds have a net decrease of 4.67 FTE. General Government includes expenditures associated with governance and support functions. The proposed budget for General Government increases $2,609,672 (6%) due to increases in both direct services $142,661 (2%) and Support Services $2,467,011 (6%). For Support Services, increases in Information Technology Services $842,180 (8%), Human Resources $40,032 (2%), Assessment & Taxation $616,345 (7%), Fleet Management $175,157 (4%), Facilities & Park Services $327,912 (4%) and the addition of County Emergency Management $591,872 are partially offset with decreases in Financial Management $70,195 (3%) and Internal Services $95,453 (4%). The number of staff positions in this functional area is a net increase of 0.24 FTE. Increases include 3.0 FTE for County Emergency Management transferred from Public Safety & Justice (100-402025) and a 0.24 FTE Administrative Specialist II (Assessment & Taxation). These increases are partially offset by decreases of 2.0 FTE Senior Accounting Assistants (Financial Management), and a 1.0 FTE Equipment Mechanic (Fleet Management). Public Safety & Justice reflects an increase in expenditures of $4,689,843 (3%). General Fund expenditures increase $1,879,817 (3%) due primarily to increases in Sheriff’s Office Administration $184,003 (5%), County Law Enforcement $171,840 (1%), Jail $744,877 (4%), District Attorney $326,964 (3%), Juvenile $71,069 (1%), Juvenile Administration $65,703 (6%), Jail Health Care $172,596 (4%) and Justice Court $55,250 (8%). Special fund expenditures increase $2,810,026 (4%). Increases in the Public Safety Local Option Levy fund $1,610,840 (5%), Community Corrections $206,614 (2%), District Patrol $1,452,375 (8%) and Civil forfeitures $162,723 (10%) are partially offset by decreases in Law Library $47,490 (4%), Juvenile Grants $22,282 (3%),

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Juvenile Conciliation $51,561 (8%), Court Security $44,539 (9%), Grants & Donations $402,947 (15%), Juvenile High Risk Prevention Funds $102,562 (5%). The number of staff positions in this functional area increases 0.62 FTE in this proposed budget. Land Use, Housing & Transportation reflects an increase in expenditures of $6,139,583 (12%). General Fund expenditures decrease $27,797 (1%) and special funds increase $6,167,733 (7%). Increases in Engineering & Surveying $453,247 (7%), County Surveyor $143,897 (17%), Operations and Maintenance $1,797,886 (9%), Building $2,778,856 (29%), Capital Project Management $178,944 (4%), Community Development Block Grant $360,088 (10%), Housing Services $311,171 (5%) and HOME $917,221 (32%) are partially offset by decreases in Long Range Planning $31,900 (1%), LUT Administration $178,944 (4%), Surveying – Public Land Corner $16,998 (1%), Current Planning $80,827 (2%) and Maintenance Local Improvement District $13,287 (5%). The number of FTE in this functional area decreases 3.76 and includes an increase in Long Range Planning 0.33, offset by decreases in Community Development Block Grant 0.10, Engineering & Surveying 0.95, Capital Project Management 1.0, Operations & Maintenance 1.66, Survey Public Land Corner 0.05, Current Planning 0.17 and Building Services 0.16. Health & Human Services reflects a decrease in expenditures $12,936,773 (12%). General Fund expenditures decrease $508,985 (3%). Decreases in Public Health $655,392 (4%), HHS Administration $68,972 (6%) and Emergency Medical Service $14,940 (1%) are offset by increases in Veterans Services $53,884 (8%) and Animal Services $161,495 (8%). Special fund programs decrease $12,427,788 (14%). Increases in Human Services $5,010,669 (15%), Health Share of Oregon $5,803,172 (33%), and Agency on Aging $490,936 (14%) are partially offset with decreases in Children & Family Services $601,057 (18%), Oregon Health Plan $22,915,181 (81%), and Mental Health House Bill 2145 $201,387 (32%). The number of staff positions in this functional area decreases by 4.69 FTE due mainly to the elimination of 3.68 FTE in Public Health, 0.85 in Children & Family Services and 0.75 in Human Services. Culture, Education & Recreation reflects a $1,279,821 (3%) net increase in expenditures. Increases in Parks $39,652 (5%), Extension Services $6,014 (2%), Libraries $966,154 (3%), Transient Occupancy Tax $98,510 (2%) and the Fair Complex $180,073 (7%) are slightly offset by a decrease in Metzger Park Local Improvement District. The number of staff positions in this functional area increases by 0.05 FTE. Non-departmental reflects a $2,668,502 (24%) decrease in expenditures. Decreases include Contingency $2,558,342 (27%), Non-departmental $37,160 (4%) and Community Network $73,000 (12%). Capital Budget The Capital Budget decreases by $2,662,642 (2%). The General Fund contribution increases $191,931 (3%) and special funds decrease $2,854,573 (2%). Facilities & Technology Capital Budget decrease $162,354 (2%) due mainly to reductions in Facilities Park System Development Charge $181,358 (89%), Facilities Capital Projects $211,876 (13%) and Parks & Open Spaces $172,927 (56%) but are offset by an increase in Information Technology $403,807 (8%). The Transportation Capital Projects budget decreases $2,500,288 (2%) due mainly to decreases in the Countywide Traffic Impact Fee of $10,342,591 (61%), North Bethany Service Development

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Charge $225,600 (90%) and Road Capital Program $801,085 (78%). These decreases are offset by increases in MSTIP $5,703,366 (6%) and Transportation Development Tax $4,329,754 (72%). Non-operating Budget The Non-operating Budget decreases $15,915,081 (8%) as compared to the FY 2012-13 modified budget due primarily to the refinancing of Miscellaneous Debt in FY 2012-13. Discretionary Resources Dedicated special fund resources and non-discretionary General Fund revenues represent a significant portion of the proposed budget. These funds have a designated purpose and are not available for redistribution to other programs. The balance of the budget (approximately 19%) is funded with General Fund discretionary resources (discretionary revenues, beginning fund balance and Revenue Stabilization Fund). These resources are the primary funding sources for base-level countywide services including Assessment & Taxation, Elections, Sheriff’s Office, Jail, District Attorney, Public Health and other “traditional” county programs. The FY 2013-14 proposed budget for the General Fund (including Revenue Stabilization) is $213,069,034, reflecting an increase of $3,444,045 (2%). The budget is funded by a combination of discretionary revenues of $150.4 million, non-discretionary revenues of $34.6 million, beginning fund balance of $15.6 million and the Revenue Stabilization Fund of $11.6 million. The graph below provides a comparison of revenues and expenditures, actual and projected, through the 2017-18 fiscal year. Over the next several years, the base operating expenditures for traditional county services are expected to roughly mirror current revenue projections.

The primary revenue impacts are seen in property tax collections as the growth in assessed value flattens, and in real property transfer tax and recording fees that reflect moderate increases. Both are tied to sales activity (transactions) and reflect cautiously optimistic current market conditions. Although future-year projections illustrate the fund balance closing in on the minimum threshold of 15% of General Fund revenues, the County’s financial strategy involves aggressively managing the level of General Fund expenditures to ensure a fund balance that meets Board policy and other important goals, including sustaining service levels over the long term. Projecting beyond the “here and now” is speculative and does not assume Board

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and management decisions, any number of which would be made in the interim to maintain an adequate fund balance.

Service Districts

The County’s four service districts, which are budgeted separately as required by law, include: the Enhanced Sheriff’s Patrol District (ESPD), Urban Road Maintenance District (URMD), Service District for Lighting #1 (SDL) and the North Bethany County Service District for Roads (North Bethany CSDR). The graph above provides a comparison of the FY 2012-13 modified and FY 2013-14 proposed budgets; the North Bethany CSDR was approved by voters in May 2011. These four districts serve the County’s urban unincorporated residents and are funded primarily with property taxes and special assessments. Detailed information is available in the Service Districts section of this document.

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In Closing The proposed budget for fiscal year 2013-14 is yet another example of the teamwork and hard work of many very talented people who are committed to providing the citizens of Washington County with the best service possible within the resources that are available. It has not been easy and there are many challenges ahead, but there are positive signs of improvement. We sincerely appreciate the thoughtful guidance of the Board of Commissioners and Budget Committee, and the tremendous effort that takes place daily throughout the organization that makes Washington County the special place that it is. Respectfully submitted, Robert Davis County Administrator

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KEY INITIATIVES & ISSUES

GENERAL ISSUES Economy: Although the economy appears to be trending in a positive direction, discretionary revenues are conservatively budgeted at a growth rate of approximately 2% for FY 2013-14. Based on the assumption of slow but steady economic expansion, the County anticipates discretionary revenue growth in the 3-5% range in the out years of the five year forecast period (FY 2014-15 to FY 2017-18). The County’s priority during the initial phases of an economic turnaround is to refortify the General Fund reserves while maintaining current service levels. This will require a continued focus on fiscal restraint beyond FY 2013-14. General Fund Reserve: The General Fund reserve is an essential element of the County’s financial management strategy. The Board of Commissioners established a General Fund reserve goal of 20% of annual discretionary net revenue with a minimum of 15%. The annual transfers to Major Streets Transportation Improvement Program (MSTIP) and Washington County Cooperative Library Services (WCCLS) are excluded from discretionary revenues for purposes of calculating the reserve amount. Maintaining a reserve at this level allows the County to: 1) meet minimum cash flow requirements; 2) maintain or enhance the County’s bond rating; and 3) provide a prudent level of flexibility to address the inevitable fluctuations in revenues and expenditures. The ending fund balance as of June 30, 2014, is projected to be 18.3%. Moody’s recently confirmed the County’s Aa1 bond rating. General Fund Limits: Due to the challenging economic environment and in consideration of the established minimum fund balance requirements, the Budget Policy approved by the Board of Commissioners limited the aggregated expenditure growth in the General Fund to no more than 2.0%. This is the projected level of expenditure growth that can be supported by revenues and fund balance requirements. Cost-of-Living Adjustment: The proposed budget includes a 2.1% cost-of-living adjustment (COLA) for non-represented employees, and for employees in the Oregon Nurses Association (ONA) and American Federation of State, County and Municipal Employees (AFSCME) collective bargaining groups. The County uses the consumer price index-West Coast (CPI-W), annual average when considering a cost-of-living adjustment. The COLA adjustments are a means to maintain wages at or near the median of comparator jurisdictions. Three unions are in active negotiations (current agreements end June 30, 2013) and any subsequent cost-of-living adjustment will be incorporated in the pay plan and budget after ratification and approval by the Board of Commissioners. Public Employees Retirement System: Based on a recent actuarial, the County’s Public Employees Retirement System (PERS) rate for FY 2013-14 is budgeted to increase 29% (representing 19.6% of wages). This equates to a $5.6 million annual increase in PERS-related expense. Due to the growing burden of PERS on local and state governments, the Legislature recently passed a measure that will provide employers rate relief. The County budget will be adjusted to reflect these lower rates once they are received from PERS. Based on initial estimates, the new rates are anticipated to reduce the PERS burden by $5.3 million, for a net increase of approximately $300,000. Strategic Investment Program and Gain Share (204-1640): The County currently has three active strategic investment program (SIP) agreements – 1999 Intel, 2005 Intel, and 2006 Genentech. The 1999 Intel SIP will expire in the 2014-15 fiscal year. Fiscal year 2010-11 was the first year of tax abatement under the 2005 Intel and 2006 Genentech SIPs. The Gain Share program, adopted in the 2007 legislative session, resulted in payments to Washington County and other taxing districts in FY 2012-13 and represents a share of the state personal income taxes associated with SIP-related employment. Revenue from the three SIP programs ($13.1 million) will be transferred to the General Fund. Of the $15.9 million in Gain Share appropriations (which includes revenue from the previous year), $1.98 million is designated for Information Technology acquisitions, upgrades and replacements. The remaining $13.9 million is undesignated and available for future allocation by the Board of Commissioners.

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Video Lottery: The Legislature passed legislation in 2012 requiring counties to segregate Video Lottery proceeds in a special fund and to expense for economic development related programs and services. Expenses include: 1) staff support for economic development initiatives; 2) support to outside organizations (economic development agencies, chambers, Washington County Historical Society); 3) resources for economic development related studies; and 4) support for the Citizen Participation Organization Program, Long Range Planning and Code Enforcement. On or before October 1 of each year, the County files a report with the Oregon Department of Administrative Services on the amounts received and their respective purpose and use. This information is posted on the Oregon transparency website. Focus on Sustainability: The Sustainability Program is working with County departments to help reduce internal resource use, improve efficiency, and promote equitable practices. For FY 2012-13, focus areas included energy use reduction, increased recycling, waste reduction and sustainable purchasing. Focus areas to be added in FY 2013-14 include fuel and water use reduction. Organizational goals for 2013 were originally established using 2008 as a baseline; these five-year goals will be updated during this fiscal year.

OPERATING BUDGET General Government General Government includes expenses associated with governance and support functions. The proposed budget for General Government increases $2,609,672 (6.0%). The number of FTE increases by 0.24. Refer to the Summary Schedule tab for distribution of FTE by organization unit. County Auditor (100-2510): The elected County Auditor has completed a transition to an in-house staffing model. Since FY 2012-13, two Program Auditors have been added to the staffing complement and replace expenses for external contract audit support. The Auditor’s goals include completing 10 to 12 evaluations and reports and responding to audit or consulting needs of the County Administrative Office and Board of Commissioners. Elections (100-3010): The proposed budget anticipates four elections. Based on an analysis of past revenue trends, budgeted revenue is significantly decreased ($428,493 or 44%) in order to more accurately reflect actual revenue expected in this organization unit. The budget includes a request for four new security cameras to further amplify visual coverage of the elections process. Assessment & Taxation (100-3020): Assessment & Taxation continues its multi-year planning effort to implement a new computer system. Planning efforts will continue into fiscal year 2013-14 and beyond. Emergency Management: The proposed budget includes a new organization unit called County Emergency Management (100-3210). This budget houses revenues and expenses related to: 1) County provision of administrative-home functions for the Office of Consolidated Emergency Management (OCEM), previously assumed by Tualatin Valley Fire and Rescue (TVFR); and 2) internal staff assigned to develop and implement County-specific emergency management systems, processes and procedures. The budget includes the transfer of 3.0 FTE from the Sheriff’s Office – Law Enforcement Services. Select priorities for the program include: 1) co-locating OCEM and County emergency management staff at the Walnut Street Center; 2) identifying alternate Emergency Operation Center (EOC); 2) ensuring adequate staffing and training for EOC members; 3) evaluating disaster communication needs; 4) enhancing employee (individual) preparedness; 5) supporting community education and outreach; and 6) completing Continuity of Operation Plans (COOP) for County departments and offices. Financial Management (100-3515): The proposed budget includes the elimination of 2.0 FTE Sr. Accounting Assistants. These positions have been vacant and will not be filled. The Finance Division has realigned staff

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assignments to enhance the planning, management and oversight of the annual budget process, including forecasting and long-term financial planning. Human Resources (100-3520): Work plan goals for FY 2013-14 include: 1) benefits administration and planning; 2) wellness program planning and implementation; 3) training program enhancements; 4) program compliance; 5) policy development; 6) recruitment/outreach; and 7) employee and labor relations. Two collective bargaining agreements will expire June 30, 2014, with bargaining beginning in the winter-spring of 2013 for the Oregon Nurses Association (ONA) and American Federation of State, County and Municipal Employees (AFSCME). Information Technology Services (100-3525): Information Technology Services operations staff continues to focus on a number of strategic initiatives, including: 1) desktop computer and software upgrades; 2) support and upgrade of the technical infrastructure (including storage and security); 3) web environment; 4) back-up data center and emergency preparedness; 5) records retention and management; and 6) document imaging. Facilities Management (100-3535): Facilities Management continues to place an emphasis on energy conservation and management as part of the County’s sustainability initiatives. Efforts include replacement/upgrade to energy-efficient infrastructure (heating and cooling systems, lighting, etc.), active training and education and procurement of energy-efficient appliances. The Division is also working to optimize efforts around preventative maintenance and timely and efficient procurement and inventory processes. Fleet Services (500-3540): The Division currently maintains approximately 559 units. The number of staff has been reduced by 1.0 FTE due to the elimination of a vacant Equipment Mechanic position. Fleet Services continues to work with departments to actively manage the size of the fleet and to deploy cost-effective and energy-efficient units. Public Safety & Justice The proposed budget for Public Safety and Justice increases $4,689,843 (3%). General Fund expenditures increase $1,879,817 (3%) and special funds expenditures increase $2,810,026 (4%). The number of FTE decreases 0.62. Refer to the Summary Schedule tab for distribution of FTE by organization unit. Sheriff’s Office – Law Enforcement Services (100-4020): Staffing levels are reduced by 3.0 FTE. Beginning in FY 2013-14, the new County Emergency Management organization unit (100-3210) will house County emergency management and Office of Consolidated Emergency Management (OCEM) revenues and expenditures. Three positions (Emergency Management Supervisor, Emergency Management Coordinator and Administrative Specialist II) are transferred from this Law Enforcement Services organization unit to the new County Emergency Management organization unit. Juvenile Department (100-5010): Resources are redirected to strengthen services at Harkins House, the Juvenile Department’s shelter evaluation facility. Staffing in the Shelter Care program is increased 2.0 FTE through positions transferred from other Juvenile Department programs. The number of youth housed at the facility will be increased, which will reduce future need for additional detention beds and expedite the transfer of youth from detention to Harkins House, where counseling, accredited education and other services are provided. Jail Health Care (100- 7020): Following several years of double-digit cost increases, budgeted expenditures for FY 2013-14 increase 4% over FY 2012-13. Justice Court (100-8010): Legislative action that went into effect January 1, 2012, lowered the state fine schedule and allocated a larger share of fine revenue to the state and a smaller share to Washington County. Therefore, budgeted revenue for FY 2013-14 is reduced by $490,000 as compared to the last year (FY 2011-12) before the changes went into effect. There is pending legislation in the 2013 legislative session that would reduce the impact to local courts.

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Law Library (176-8510): Beginning in FY 2012-13, legislative changes gave counties discretion regarding allocation of state funding for Law Library and Conciliation (Juvenile Conciliation organization unit 197-5020). In April of 2012, the Washington County Board of Commissioners approved a formula that allocates 40% of combined Law Library/Conciliation state funding to the Law Library and 60% to Juvenile Conciliation. The Law Library has significant reserves and will continue current service delivery levels and technological upgrades. Sheriff’s Office – District Patrol (182-4020) and Enhanced Sheriff’s Patrol District (210-1680): Fiscal year 2013-14 is the first year of a five-year local option property tax levy approved by the voters in November of 2012. The new levy replaces the fixed amount of $9.5 million per year collected in the previous levy (FY 2007-08 through FY 2012-13) with a fixed rate of $0.68 per $1,000 of assessed value. The new levy accounts for 52% of total tax revenue for FY 2013-14 and the District’s permanent tax rate of $0.64 cents per $1,000 of assessed value accounts for the remaining 48%. Additional resources are made up of delinquent taxes, interest earnings and carry-forward funds. In District Patrol, staffing levels include the addition of 4.0 FTE Deputy positions. These additions allow the Sheriff’s Office to maintain service delivery levels and augment mental health-focused law enforcement. This is the first increase in sworn officers since FY 2009-10. Public Safety Local Option Levy (234-1690, 234-4010, 234-4020, 234-4030, 234-4510, 234-5010, 234-5515): FY 2013-14 is the third year of a five-year Public Safety Local Option Levy (FY 2011-12 through FY 2015-16) of $0.42 per $1,000 of assessed value to provide countywide public safety and justice services. The FY 2013-14 budget maintains current service levels, and staffing levels are unchanged in all organization units. Land Use, Housing & Transportation The proposed budget for Land Use, Housing & Transportation increases $6,139,733 (7%). General Fund programs decrease $27,797 (1%) and special fund programs increase $6,169,733 (8%). The General Fund subsidy increases $24,449. After four years of significant reductions in the appropriations and staffing throughout the Land Use, Housing and Transportation budgets, the economy appears to be rebounding from the prolonged recession. Development activity is picking up and is predicted to continue at a modest clip throughout FY 2013-14. Appropriations are increased as staffing levels are adjusted in response to the expanding workload. Most notable increases are reflected in the Building, Engineering, Survey and Operation Services. The Department of Land Use and Transportation also consolidated the Long Range Planning and Development Services divisions to augment the efficiency and effectiveness of the department. The initiative is reflected in the FY 2013-14 budgets and contributes to the overall reduction of 3.76 full-time equivalents. Long Range Planning (100-6010): Large ongoing planning projects included in the work program for FY 2013-14 are the Aloha-Reedville Study and Livable Community Plan, North Bethany implementation phase, the transportation system plan update and the Community Planning for Area 93. Continuation of the greenhouse gas reduction legislation and planning is also scheduled. Land Use and Transportation is consolidating the Long Range Planning and Development Services divisions into a new Planning and Development Services Division. Road Fund (168-6030, 6040, 6050, 6060): State gas tax revenue continues to decrease as demand for gas declines. The gas tax revenue for Washington County is projected to increase slightly because the population in Washington County is expected to grow at a greater rate than the state as a whole, thus increasing the County’s share. However, projections suggest that gas tax revenue alone will be inadequate to maintain the transportation system to the adopted County standard in future years. The road maintenance program for FY 2013-14 is supplemented by a draw-down of road fund balance which will not be sustainable into future years. Consequently, the adequacy of the gas tax as the primary revenue source for road maintenance will be a subject of discussion for the Board of Commissioners in the coming year. Development Activity (Funds 170, 172, 174, 216): After more than four years of economic recession, development activity is expected to increase for the first time during FY 2013-14. The Building Services and County Surveyor

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budgets include increases in appropriations to meet emerging workload demands. The fund balances in all divisions are expected to increase in FY 2013-14 after significant declines over the last four years. The Long Range Planning Division is being consolidated with the Development Services Division to improve customer service and to increase coordination, effectiveness and efficiency of the divisions.

Current Planning (172-6020): As development activity increases, charges for service are expected to increase significantly. However, due to the conclusion of grant funding in the prior year and reductions in transfers due to the restructuring, overall revenues decrease in this proposed budget by $130,850 (5%).

Building Services (174-6020): Building revenues are projected to increase by $1,239,125 (28%) due to the anticipated increase in building activity. Beginning fund balance increases in this proposed budget for the first time in four years. The proposed budget anticipates filling three positions held vacant during FY 2012-13. This marks the first year of staffing increases after multiple years of staffing reductions. As the year progresses, management will closely monitor building activity to ensure the appropriate staffing levels are available to meet service demands.

Survey Funds (170-6030, 216-6030): After several years of drawing down fund balances to provide appropriate levels of service in the Public Land Corner (170-6030) and the County Surveyor funds (216-6030), the proposed budgets are designed to stabilize and slightly increase ending fund balances. This will be accomplished through a projected increase in document recording fees in Public Land Corners, and with fees for service from building activity for the County Surveyor fund. There is no significant change in staffing levels in either budget.

Urban Road Maintenance District (214-6080): The Board of Commissioners adopted an ordinance in FY 2011-12 that broadens the use of the Urban Road Maintenance District’s (URMD) tax revenues to include safety improvements within the District. These safety improvements may include, but are not limited to, sidewalks, bicycle lanes, safety markings, devices, signs and signals. Consistent with a URMD Advisory Committee recommendation, a significant increase in public safety improvement projects of $2.25 million is proposed for FY 2013-14. This investment level will require a planned draw-down of the fund balance. Housing Services (218-6510): No significant changes are anticipated in the Housing Services budget. Staffing levels remain the same with moderate increases (4%) in both revenues and appropriations. Fund balance is expected to increase in FY 2013-14. The Housing Authority will be evaluating the possibility of refinancing the Aloha Park property, a multi-family property currently owned by the Authority. Refinancing proceeds may generate up to $1 million in capital that could be used to bolster fund balance. Although federal sequestration is expected to impact the Housing Authority of Washington County, a separate legal entity, the department of Housing Services is not expected to be impacted by sequestration beyond the proposed budget. Community Development (164-9010, 220-9020) No significant changes are reflected in the proposed budgets. The increase in revenue and appropriations of approximately 10% are entirely due to project revenues and appropriations carried forward from the prior year for ongoing projects. The proposed budget does not reflect the potential impacts of federal sequestration. However, the impact could likely be a 5% decrease in federal allocation that would require further reduction in personal services. Health & Human Services The proposed budget for Health & Human Services reflects a decrease in expenditures of $12,936,773 (12%), and is comprised of a $508,985 (3%) decrease in General Fund programs and a $12,427,788 (14%) decrease in special fund programs, both driven by changes in departmental revenue. The decrease in General Fund program expenditures is driven by reductions in Public Health’s Clinic Services. The decrease in special fund programs is related to last year’s creation of the new regional coordinated care organization (CCO), Health Share of Oregon, as part of health care reform efforts. The Health Share of Oregon organization unit was created mid-year last year with new revenue from the CCO to house Medicaid-funded mental health services. The Oregon Health Plan-Mental Health organization unit, which previously housed these services, is gearing down this year and thus reflects a

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revenue decrease of over $18 million. The number of FTE decreases 4.69 FTE due primarily to staff reductions in Public Health. Refer to the Summary Schedule tab for distribution of FTE by organization unit. Closure of Public Health’s Tigard Clinic (100-7030): In order to comply with the Budget Policy and consistent with anticipated changes to health services that will result from health care transformation efforts, closure of the Tigard Clinic is planned by December 2013. Women, Infants and Children (WIC) services will continue at a new location in Tigard, but health clinic services will cease and patient care shifted to the Beaverton and Hillsboro clinics. This will result in savings of approximately $70,000 in FY 2013-14. Savings in the following fiscal year, based on a full 12 months of closure, is expected to be $200,000 to $225,000. Health Care Reform: The County is a partner in a new regional coordinated care organization (CCO), called Health Share of Oregon, as part of the state’s health care transformation efforts. The County is also working in cooperation with FamilyCare Health Plans, another CCO in the region. The state’s vision for the health care transformation is a “triple aim” – better health, better care, lower costs – and involves integrated and coordinated care for physical health, behavioral health and dental health with a focus on chronic disease prevention and management. This transformation of the Medicaid system will significantly affect the County’s mental health organization (Health Share of Oregon organizational unit) and will impact both Public Health and Aging Services as well. Transformation efforts will take place over the next several years. Commission on Children & Families (166-7050): Upcoming action by the state, as part of the Early Learning Council transformation, will be to terminate funding to local commissions across the state and transition to a new “regional hub” model. The timing of this transition has not yet been finalized but could happen as early as June 30, 2013. Absent a final decision on timing, this budget proposal was prepared as if the commission will continue for FY 2014-15. Culture, Education & Recreation The proposed budget reflects an increase in expenditures of $1,279,821 (3%) and is comprised of a $45,666 (4%) increase in the General Fund and a $1,234,155 (3%) increase in special funds. The number of FTE increases 0.05 FTE. Refer to the Summary Schedule tab for distribution of FTE by organization unit. County Fair Complex (200-9810): FY 2012-13 marks the third year of Fair and Fairgrounds Agreement between the Board of Commissioners and the Washington County Fair Board that narrows the focus of the Fair Board to planning, preparing and producing the annual County Fair with the County managing all interim (non-fair) activities. The proposed budget includes a reduced beginning fund balance due to a number of priority capital and maintenance projects completed in FY 2011-12. The proposed budget anticipates a County Fair that will continue free admission and feature an expanded carnival and headliner entertainment. Capital projects include expanding parking lot space and the final phase of improvements at the Cloverleaf Building. Non-departmental The proposed budget for Non-departmental reflects a decrease in expenditures of $2,668,502 (24%). Non-departmental budgets do not include any FTE. Contingency (100-1630): The proposed budget includes a contingency of $6,839,325, which is a decrease of $2,558,342 (27%). Combined with the Revenue Stabilization Fund and the projected return from departmental budgets, the projected discretionary reserve on June 30, 2014, will be approximately 18.3%. The Board’s goal is to maintain a reserve that is 20%, but not less than 15%, of General Fund revenues. Community Network (100-1696): The proposed budget includes status quo funding for nonprofit partners such as Community Action, Centro Cultural, Vision Action Network, Community Housing Fund, non-profit housing partners, 211info and Hands On Greater Portland (a volunteer clearinghouse). Also included are payments to shelter

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providers and other key nonprofits for building-component replacement funds. The proposed budget includes the addition of Centro Cultural as a recipient of building-component replacement funds.

CAPITAL BUDGET Facilities and Technology The proposed budget for Facilities and Technology Capital Projects reflects a decrease in expenditures of $162,354 (2%). Information Technology Services Capital Acquisition (354-3580): The County has a full plate of technology-related initiatives and investments. Major projects include: 1) replacement of the property tax system; 2) upgrade to a new version of the Oracle Financial system; 3) replacement of the telecommunications system; 4) upgrade of the desktop environment; 5) migration to Windows 7; 6) upgrade to the web environment; 7) document imaging; and 8) other miscellaneous infrastructure enhancements and replacements. Information Technology Services (ITS) capital projects are funded by a combination of dedicated and special funds. Facilities Capital Projects (356-3580): Facilities capital projects include: 1) energy-conservation upgrades; 2) housing emergency management staff at Walnut Street Center; 3) painting the exterior of the Law Enforcement Center and Jail; 4) Veterans Memorial Plaza design; 5) water quality vault at Walnut Street Center; 6) auditorium upgrades; and 7) miscellaneous tenant improvements. The proposed projects are funded by a combination of dedicated funds and special funds. Transportation Capital Projects The proposed budget for Transportation Capital Projects reflects a decrease of $2,500,288 (2%). The extremely favorable bidding climate, coupled with an organizational restructure and other cost-cutting measures, has allowed the department to deliver a historically high level of projects at reduced costs. The proposed budget anticipates the favorable bidding climate to continue. Major Streets Transportation Improvement Program (362-6065): The Major Streets Transportation Improvement Program (MSTIP) is nearing the end of the third cycle of projects known as MSTIP 3c. Remaining projects scheduled for MSTIP 3c should be substantially completed by the end of FY 2012-13. Discussions are currently underway with the public, the Washington County Coordinating Committee and the Board of Commissioners to develop a list of projects that will be undertaken over a five-year period. This cycle will be known as MSTIP 3d and is estimated to begin in FY 2013-14. Transportation Development Tax (374-6065): The transportation development tax (TDT) was passed by the voters in November 2008 and doubled the rate of the traffic impact fee (TIF) it replaced. The taxes are collected from new development for use in improving transportation system capacity. The implementation of this tax was to be phased in over a four-year period. In response to the depressed economic environment, the Board of Commissioners passed an ordinance in FY 2011-12 that deferred the final phase-in of the full rate and will maintain a discounted rate through June 30, 2015. The deferral ordinance allows the Board to reconsider reinstatement of the final rate prior to 2015 if it finds the economy has sufficiently recovered. North Bethany System Development Charge (376-6065): This fund was established in FY 2011-12 as a supplemental system development charge (SDC) on development in North Bethany. Resources will be used to help fund needed transportation projects in the community. Although there was no development in FY 2011-12, it is anticipated there may be some development in FY 2012-13, thus generating SDC revenue as reflected in this budget. As reserves grow, SDC funds will be used to supplement prioritized projects.

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NON-OPERATING BUDGET Debt Service The proposed budget for Debt Service decreases $21,229,253 (61%) compared to the FY 2012-13 modified budget. Most of this decrease is due to the one-time refunding of full faith and credit debt the previous fiscal year. Criminal Justice Bonds (304-3585): The final principal and interest payment on the 2007 refunding of the 1998 general obligation bonds will be made December 31, 2013. After this date, the County will no longer have any general obligation debt. Miscellaneous Debt Service (306-3585): In fiscal year 2012-13 the County issued nearly $20 million in tax-free, full faith and credit refunding obligations to refinance a 2006 borrowing. The County’s interest rate on the refunding is 1.95% significantly lower than the 4.17% interest rate received in 2006. The County anticipates $100,000 in annual savings from this new arrangement, or $1.4 million in savings over the life of the bonds. Moody's Investors Service responded to this issuance by re-affirming the County's Aa1 bond rating. Risk Management / Insurance The proposed budget for Risk Management/Insurance decreases $1,918,466 (4%). Medical Insurance (510-3570): The aggregated impact of premium adjustments for the full range of medical, dental and vision insurance is projected to be 5%. The County is on a calendar renewal and will be in active negotiations with providers in the fall, leading to new rates effective January 1, 2014.

Liability/Casualty (504-3570): Due to a large claim in fiscal year 2012-13, the beginning fund balance decreases nearly $1 million. Revenues increase to return to full cost reimbursement. The fund balance will be replenished over the next couple of fiscal years. PERS Stabilization Reserve (524-1615): Since FY 2011-12, PERS rates have been subsidized $2 million annually for five years. For FY 2013-14, roughly $1.1 million goes to the General Fund and $900,000 to special funds. Miscellaneous The proposed budget for Miscellaneous increases $6,071,762 (6%). This is due primarily to a $2.2 million increase in General Fund Transfer expenditures and a $3 million increase in SIP and Gain Share expenditures. General Fund Transfer (100-1670): Discretionary revenues increase $7.7 million due primarily to property tax proceeds, transient lodging taxes, cable television franchise fees, transfer taxes and indirect costs. These increases are offset by decreases in the Oregon & California (O&C) Land Grant, state timber receipts, court surcharge and interest earnings. Expenditures increase $2.2 million due to transfers to the Cooperative Library Fund, MSTIP, Facilities Capital Projects and ITS Capital Projects. Lottery Fund (156-1625): Lottery revenues and expenditures increase $55,347 due to estimates documented in the State General Fund Forecast. SIP and Gain Share (204-1640): A $3 million expenditure growth is due primarily to increases in the 2005 Intel SIP and in Gain Share, and is offset by a reduction in the 1999 Intel SIP. Revenue from the three SIP programs ($13 million) will be transferred to the General Fund. Of the $15.9 million in Gain Share appropriations (which includes revenue from the previous year), $1.98 million is designated for Information Technology acquisitions, upgrades and replacements. The remaining $13.9 million is undesignated and available for future allocation by the Board. Indirect Cost Recovery (222-3595): The increase in indirect costs of $766,547 is primarily due to CPI increases in all overhead departments and the Liability/Casualty Insurance allocation to more special fund organizations.

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total budget


25

Total Budget





83,313,507 83,313,507 89,453,240 89,453,240 89,453,240 6,139,733 7% 12%

Health & Human Svcs 90,369,726 107,994,726 95,057,953 95,057,953 95,057,953 (12,936,773) -12% 13%

Culture, Education & Rec 36,819,007 36,819,007 38,098,828 38,098,828 38,098,828 1,279,821 3% 5%


sub-total 407,852,459 425,477,459 424,591,253 424,591,253 424,591,253 (886,206) 0% 58%

Capital Outlay 127,564,316 127,564,316 124,901,674 124,901,674 124,901,674 (2,662,642) -2% 17%

Non-operating 181,333,106 202,543,431 186,628,350 186,628,350 186,628,350 (15,915,081) -8% 25%

Totals 716,749,881 755,585,206 736,121,277 736,121,277 736,121,277 (19,463,929) -3% 100%

General Fund 209,624,989 209,624,989 213,069,034 213,069,034 213,069,034 3,444,045 2% 29%

Special Funds 507,124,892 545,960,217 523,052,243 523,052,243 523,052,243 (22,907,974) -4% 71%

Totals $ 716,749,881 755,585,206 736,121,277 736,121,277 736,121,277 (19,463,929) -3% 100%

General Fund 931.83 932.83 928.72 928.72 928.72 (4.11) 0% 53%

Special Funds 829.88 833.13 828.46 828.46 828.46 (4.67) -1% 47%

FTE 1,761.71 1,765.96 1,757.18 1,757.18 1,757.18 (8.78) 0% 100%

Change


Health & Human Svcs13%

Capital17%

Non-departmental1%

Non-operating25%

Culture, Education & Rec5%


12%

General Government7%

Public Safety & Justice20%

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OVERVIEW

Adopted Modified Proposed Approved Adopted % of Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ % Totalby Functional AreaGeneral Government $ 13,883,621 13,883,621 15,013,601 15,013,601 15,013,601 1,129,980 8% 3%Public Safety & Justice 70,772,421 70,772,421 72,902,955 72,902,955 72,902,955 2,130,534 3% 13%Land Use & Trans 60,283,533 60,283,533 63,641,792 63,641,792 63,641,792 3,358,259 6% 12%Health & Human Svcs 68,670,327 86,295,327 73,787,904 73,787,904 73,787,904 (12,507,423) -14% 13%Culture, Education & Rec 30,731,503 30,731,503 31,212,357 31,212,357 31,212,357 480,854 2% 6%Non-departmental - - - - - - Capital 54,750,174 54,750,174 48,167,384 48,167,384 48,167,384 (6,582,790) -12% 9%Non-operating 228,940,545 250,150,870 242,987,696 242,987,696 242,987,696 (7,163,174) -3% 44%

Total Revenues 528,032,124 566,867,449 547,713,689 547,713,689 547,713,689 (19,153,760) -3% 100%General Government 46,307,430 46,307,430 48,917,102 48,917,102 48,917,102 2,609,672 6% 7%Public Safety & Justice 140,035,239 140,035,239 144,725,082 144,725,082 144,725,082 4,689,843 3% 20%Land Use & Trans 83,313,507 83,313,507 89,453,240 89,453,240 89,453,240 6,139,733 7% 12%Health & Human Svcs 90,369,726 107,994,726 95,057,953 95,057,953 95,057,953 (12,936,773) -12% 13%Culture, Education & Rec 36,819,007 36,819,007 38,098,828 38,098,828 38,098,828 1,279,821 3% 5%Non-departmental 11,007,550 11,007,550 8,339,048 8,339,048 8,339,048 (2,668,502) -24% 1%Capital 127,564,316 127,564,316 124,901,674 124,901,674 124,901,674 (2,662,642) -2% 17%Non-operating 181,333,106 202,543,431 186,628,350 186,628,350 186,628,350 (15,915,081) -8% 25%

Total Expenditures 716,749,881 755,585,206 736,121,277 736,121,277 736,121,277 (19,463,929) -3% 100%

(188,717,757) (188,717,757) (188,407,588) (188,407,588) (188,407,588) 310,169 0%

188,717,757 188,717,757 188,407,588 188,407,588 188,407,588 (310,169) 0%

- - - - - -

by CategoryTaxes 152,332,367 152,332,367 155,281,325 155,281,325 155,281,325 2,948,958 2% 28%Licenses & Permits 9,076,902 9,076,902 10,281,504 10,281,504 10,281,504 1,204,602 13% 2%Intergovernmental 116,533,779 116,533,779 126,855,888 126,855,888 126,855,888 10,322,109 9% 23%Charges for Services 83,844,398 101,469,398 88,616,375 88,616,375 88,616,375 (12,853,023) -13% 16%Fines & Forfeitures 2,870,150 2,870,150 2,517,378 2,517,378 2,517,378 (352,772) -12% 0%Interdepartment 18,428,096 18,428,096 18,033,829 18,033,829 18,033,829 (394,267) -2% 3%Intradepartment 12,464,079 12,464,079 12,805,017 12,805,017 12,805,017 340,938 3% 2%Miscellaneous 33,851,510 33,851,510 36,058,101 36,058,101 36,058,101 2,206,591 7% 7%Proceeds from sale of debt - 21,210,325 - - - (21,210,325) -100%Special Assessments 170,635 170,635 170,689 170,689 170,689 54 0% 0%Operating Transfers In 98,460,208 98,460,208 97,093,583 97,093,583 97,093,583 (1,366,625) -1% 18%

Total Revenues 528,032,124 566,867,449 547,713,689 547,713,689 547,713,689 (19,153,760) -3% 100%Personnel Services 180,733,309 182,190,309 189,072,769 189,072,769 189,072,769 6,882,460 4% 26%Materials & Supplies 254,463,404 269,152,104 262,311,067 262,311,067 262,311,067 (6,841,037) -3% 36%Other 29,075,897 29,285,091 19,476,178 19,476,178 19,476,178 (9,808,913) -33% 3%Interfund 29,795,437 30,192,037 29,519,203 29,519,203 29,519,203 (672,834) -2% 4%Operating Transfers Out 100,945,422 100,945,422 97,054,950 97,054,950 97,054,950 (3,890,472) -4% 13%Principal Payments 10,351,731 29,081,731 10,806,502 10,806,502 10,806,502 (18,275,229) -63% 1%Interest Payments 3,891,369 6,162,500 3,296,181 3,296,181 3,296,181 (2,866,319) -47% 0%Capital Outlay 23,797,009 23,797,009 40,166,115 40,166,115 40,166,115 16,369,106 69% 5%

subtotal 633,053,578 670,806,203 651,702,965 651,702,965 651,702,965 (19,103,238) -3% 89%Contingency 83,696,303 84,779,003 84,418,312 84,418,312 84,418,312 (360,691) 0% 11%

Total Expenditures 716,749,881 755,585,206 736,121,277 736,121,277 736,121,277 (19,463,929) -3% 100%

(188,717,757) (188,717,757) (188,407,588) (188,407,588) (188,407,588) 310,169 0%

188,717,757 188,717,757 188,407,588 188,407,588 188,407,588 (310,169) 0%

$ - - - - - - FTE's 1,761.71 1,765.96 1,757.18 1,757.18 1,757.18 (8.78) 0%

Ending Fund Balance

Beginning Fund Balance

Ending Fund Balance

Revenues under expenditures

Change

Revenues under expendituresBeginning Fund Balance

27


28

general fund


29

GENERAL FUND

Property tax revenue raised from the County's $2.2484 permanent rate is accounted for in the General Fund. This fund is the main operating fund of the County and accounts for the revenues and expenditures for County-wide activities.

Adopted Modified Proposed Approved Adopted % of Functional Area 2012-13 2012-13 2013-14 2013-14 2013-14 $ % Total



Land Use & Transportation 3,916,749 3,916,749 3,888,952 3,888,952 3,888,952 (27,797) -1% 2%

Health & Human Services 19,468,214 19,468,214 18,959,229 18,959,229 18,959,229 (508,985) -3% 9%

Culture, Education & Rec 1,030,987 1,030,987 1,076,653 1,076,653 1,076,653 45,666 4% 1%


sub-total 139,313,305 139,313,305 140,563,472 140,563,472 140,563,472 1,250,167 1% 66%

Non-operating 70,311,684 70,311,684 72,505,562 72,505,562 72,505,562 2,193,878 3% 34%

Totals $ 209,624,989 209,624,989 213,069,034 213,069,034 213,069,034 3,444,045 2% 100%

FTE's 931.83 932.83 928.72 928.72 928.72 (4.11) 0%

Change

General Government20%

Culture, Education & Recreation

0%



2%


9%

Non-departmental4%

Non-operating34%

30

OVERVIEW

Adopted Modified Proposed Approved Adopted % of Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ % Totalby Functional AreaGeneral Government $ 7,758,753 7,758,753 8,901,173 8,901,173 8,901,173 1,142,420 15% 5%Public Safety & Justice 8,844,977 8,844,977 9,208,112 9,208,112 9,208,112 363,135 4% 5%Land Use & Trans 3,506,985 3,506,985 3,454,739 3,454,739 3,454,739 (52,246) -1% 2%Health & Human Svcs 13,756,651 13,756,651 13,099,126 13,099,126 13,099,126 (657,525) -5% 7%Culture, Education & Rec 753,260 753,260 786,495 786,495 786,495 33,235 4% 0%Non-departmental - - - - - - Non-operating 142,631,063 142,631,063 150,399,125 150,399,125 150,399,125 7,768,062 5% 81%

Total Revenues 177,251,689 177,251,689 185,848,770 185,848,770 185,848,770 8,597,081 5% 100%General Government 39,329,735 39,329,735 41,859,703 41,859,703 41,859,703 2,529,968 6% 20%Public Safety & Justice 64,560,070 64,560,070 66,439,887 66,439,887 66,439,887 1,879,817 3% 31%Land Use & Trans 3,916,749 3,916,749 3,888,952 3,888,952 3,888,952 (27,797) -1% 2%Health & Human Svcs 19,468,214 19,468,214 18,959,229 18,959,229 18,959,229 (508,985) -3% 9%Culture, Education & Rec 1,030,987 1,030,987 1,076,653 1,076,653 1,076,653 45,666 4% 1%Non-departmental 11,007,550 11,007,550 8,339,048 8,339,048 8,339,048 (2,668,502) -24% 4%Non-operating 70,311,684 70,311,684 72,505,562 72,505,562 72,505,562 2,193,878 3% 34%Total Expenditures 209,624,989 209,624,989 213,069,034 213,069,034 213,069,034 3,444,045 2% 100%

(32,373,300) (32,373,300) (27,220,264) (27,220,264) (27,220,264) 5,153,036 -16%

General Fund 20,757,712 20,757,712 15,604,676 15,604,676 15,604,676 (5,153,036) -25% 57%Revenue Stabilization 11,615,588 11,615,588 11,615,588 11,615,588 11,615,588 - 43%

32,373,300 32,373,300 27,220,264 27,220,264 27,220,264 (5,153,036) -16% 100%

- - - - - -

by CategoryTaxes 113,482,443 113,482,443 115,751,298 115,751,298 115,751,298 2,268,855 2% 62%Licenses & Permits 6,146,195 6,146,195 6,585,405 6,585,405 6,585,405 439,210 7% 4%Intergovernmental 16,900,637 16,900,637 16,548,832 16,548,832 16,548,832 (351,805) -2% 9%Charges for Services 7,596,566 7,596,566 7,967,720 7,967,720 7,967,720 371,154 5% 4%Fines & Forfeitures 2,489,650 2,489,650 2,217,378 2,217,378 2,217,378 (272,272) -11% 1%Interdepartment 2,184,467 2,184,467 970,737 970,737 970,737 (1,213,730) -56% 1%Intradepartment 4,537,772 4,537,772 4,742,440 4,742,440 4,742,440 204,668 5% 3%Miscellaneous 4,064,968 4,064,968 4,008,891 4,008,891 4,008,891 (56,077) -1% 2%Operating Transfers In 19,848,991 19,848,991 27,056,069 27,056,069 27,056,069 7,207,078 36% 15%

Total Revenues 177,251,689 177,251,689 185,848,770 185,848,770 185,848,770 8,597,081 5% 100%Personnel Services 96,694,284 96,694,284 101,174,499 101,174,499 101,174,499 4,480,215 5% 47%Materials & Services 29,893,411 29,893,411 29,513,559 29,513,559 29,513,559 (379,852) -1% 14%Other 2,461,465 2,461,465 2,470,025 2,470,025 2,470,025 8,560 0% 1%Interfund 95,115 95,115 62,294 62,294 62,294 (32,821) -35% 0%Operating Transfers Out 58,852,495 58,852,495 60,889,974 60,889,974 60,889,974 2,037,479 3% 29%Principal Payments 319,267 319,267 222,604 222,604 222,604 (96,663) -30% 0%Interest Payments 64,429 64,429 48,056 48,056 48,056 (16,373) -25% 0%Capital Outlay 231,268 231,268 233,110 233,110 233,110 1,842 1% 0%

subtotal 188,611,734 188,611,734 194,614,121 194,614,121 194,614,121 6,002,387 3% 91%Contingency 21,013,255 21,013,255 18,454,913 18,454,913 18,454,913 (2,558,342) -12% 9%Total Expenditures 209,624,989 209,624,989 213,069,034 213,069,034 213,069,034 3,444,045 2% 100%

(32,373,300) (32,373,300) (27,220,264) (27,220,264) (27,220,264) 5,153,036 -16%

32,373,300 32,373,300 27,220,264 27,220,264 27,220,264 (5,153,036) -16%

$ - - - - - - FTE's 931.83 932.83 928.72 928.72 928.72 (4.11) 0%

Change



Ending Fund Balance


Ending Fund Balance


31

GENERAL FUND

The County views all resources as either discretionary or dedicated. Discretionary revenues are general in nature and may be directed for use at the discretion of the Budget Committee and Washington County Board of Commissioners; these revenues are accounted for in two discretionary funds – the General Fund and Revenue Stabilization Fund. Dedicated revenues are restricted to a defined purpose and use and are accounted for in various Special Funds; 47% of the County’s total budget is dedicated. The Board set a goal for the discretionary ending fund balance to be equal to or greater than 20%, but not less than 15% of net revenues. The amounts transferred to MSTIP and WCCLS are excluded from General Fund revenues for purposes of calculating the fund balance reserve. This 15 – 20% ending fund balance creates a reserve that provides the County the ability to adjust to cyclical changes in revenue sources, expenditures, emergencies, cover the County’s cash flow needs prior to the annual property tax receipts in November, and preserve long-term financial stability. The current fiscal year is projected to meet the Board’s goal and subsequent years are forecasted based on the current year’s projections. The following assumptions are used for the projections and forecast: Current fiscal year 2012-13 projections:

95.5% property tax collection rate Holding vacant positions open Reduction in overtime and use of temporary employees Defer capital projects and other one-time purchases 92.5% expenditure spending

Projections for the 2013-14 fiscal year:

2.5% increase in assessed value 95.5% property tax collection rate 2.1% cost of living adjustment (COLA) for non-represented employees, and employees in the ONA and

AFSCME collective bargaining groups; CPI-W, West Coast (annual average) index is used 95.0% expenditure spending to meet the Board’s goal for the ending fund balance to not be less than 15% of

net revenues. Forecasts for fiscal years 2014-15 through 2017-18:

Forecast based on 2013-14 projections 4.0% increase in revenues 2014-15; 5.0% increase in revenues FY 2015-2018 3.0% cost of living adjustment (COLA) 8.0% increases in medical 3.0% expenditure growth

32

DISCRETIONARY REVENUE DEFINITIONS The following describes the various discretionary revenue sources accounted for in the General Fund. TAXES Property Taxes are revenues generated by a $2.2484 permanent fixed rate levied against a property owner’s taxable assessed value on land and structures. As a result of the voters approving ballot measures 47 and 50, in 1996 and 1997, respectively, the state has a property tax rate system; prior to 1996 the state had a property tax base system. A permanent tax rate was determined for each taxing jurisdiction and then applied to a taxable assessed value that is limited to a 3% annual increase plus any exceptions allowed by state statute. The 2012-13 taxable assessed values in Washington County were approximately 73% of real market value. Delinquent Taxes refers to the collections of property taxes not paid in the year in which the taxes were levied. The amount budgeted for each year is estimated by using recent historical collection rates on the outstanding delinquent property tax balance from each year’s levy. Additional Tax – Current includes payments from properties that are disqualified from a special assessment program including farm and forest land and historic property as well as fees charged for personal property returns filed after the due date. Hotel/Motel Tax or Transient Room Tax is a tax collected from lodging guests (daily or weekly renters at hotels, motels and other lodgings establishments). This tax has been in existence since 1972. In March 31, 2000 the tax rate within Washington County was increased to 7% and in July 1, 2006 the tax rate increased to 9%. The tax is distributed as follows: 28% goes to the General Fund of Washington County, 11% goes to the Washington County Fair Grounds, 28% is split among the cities within Washington County, 11% to the Washington County Visitors Association and the remaining 22% dedicated to fund Tourism through the Washington County Visitor’s Association. Real Property Transfer Tax is revenue from the County’s 1/10th of 1% tax on real estate transfers within Washington County. Other Tax revenue accounts for miscellaneous taxes including the Small Tract Forestland Option (STF Option) developed to accommodate the varying needs of small-woodland owners. This program allows the landowner to delay paying part of their annual property taxes until after the landowner harvests timber. The 2003 Legislature established the Forestland Program as a special tax assessment. This reduced tax assessment was intended to recognize the importance of forestland to Oregon’s economy and to respond to the growing pressures urban growth was putting on natural resource lands. LICENSES & PERMITS Liquor License fees are charged for Oregon Liquor Control Commission applications for license renewals, original applications and change in ownership, location or privilege (type of license). Cable TV Franchise Fees are collected from cable television companies within unincorporated Washington County.

33

DISCRETIONARY REVENUE DEFINITIONS INTERGOVERNMENTAL REVENUES Cigarette Tax is a state shared revenue from the tax on the sale of cigarettes and allocated to counties based on their pro-rata share of the total population in the state. Liquor Tax is a State shared revenue from the tax on the sale of alcoholic beverages and allocated to counties based on their pro-rata share of the total population in the state. Another portion of the liquor tax is dedicated and distributed to the County for use in Mental Health programs. These dedicated monies are included in the Human Services budget, a special fund. O&C (Oregon and California) Railroad Timber Sale Revenue is distributed by the U.S. Treasury to counties in western Oregon from the sale of timber cut on the lands originally granted to the O&C Railroad by the Federal government. Monies are distributed based on a formula defined in the Act. State Timber Receipt revenues account for the County’s share of timber tax distributions made by the state of Oregon for managing state forest lands within the County. Amusement Device Tax is revenue raised by the state-wide collection of a flat fee per amusement device (pinball game, etc). The state retains 60% of the tax and distributes the remaining 40% among counties based on their pro-rata share of the total population. Video Lottery revenue is raised from monies generated by video poker machines located throughout the state. According to state law, counties receive their pro-rata share of the 2.5% of net receipts for economic development. FINES & PENALTIES District Court Fines represent the County’s share of District Court revenues collected on citations issued within Washington County. The County receives a fixed percentage of the revenue generated. Court Surcharge revenue is received from the County Assessment levied per ORS 137.309. County Assessments are additional charges placed by circuit and traffic courts on top of fines imposed by the courts. Fines are placed in the General Fund and used to support Community Corrections and Juvenile programs. MISCELLANEOUS REVENUES Interest Earnings on the County’s temporarily idle funds invested as authorized by the County’s Investment Policy and Oregon Revised Statutes. Intergovernmental loan with the Housing Authority of Washington County was approved in June 2003 for $1,300,000. In September 2008 the Washington County Board of Commissioners approved an extension of the loan until June 30, 2020; annual payments of $100,000 per year until June 30, 2019 or the debt is paid in full, whichever comes first, with the balance, if any, due June 30, 2020. Reimbursement of Expenses is money received from County departments to repay the General Fund for a lump sum payment made in fiscal year 2001-02 to PERS to retire a portion of the County’s unfunded actuarial liability. This payment is being recovered from the benefited departments over a 25-year period. Other Revenues include charges to the state courts, Public Defender and the Bar Association for facilities and information services provided by the County.

34

DISCRETIONARY REVENUE DEFINITIONS TRANSFER REVENUES Transfer from Fund 222 (Indirect Cost Reimbursement) is revenue generated from the cost allocation plan which reimburses the General Fund for overhead support provided to the non-General Fund programs. Transfer from Fund 204 (SIP and Gain Share Fund). SIP (Strategic Investment Plan) is revenue from qualified companies based on agreements negotiated as part of the State’s economic development program. The County currently has three active strategic investment plans – 1999 Intel, 2005 Intel, and 2006 Genentech. Gain Share is revenue anticipated from personal state income tax associated with SIP project related employment with the 2005 Intel SIP and 2006 Genentech SIP. Transfer from Fund 234 (Local Option Levy Fund) accounts for an inter-fund loan to cover cash flow requirements.

35

DISCRETIONARY & DEPARTMENTAL REVENUE OVERVIEW Adopted Modified Proposed Approved Adopted % of 2012-13 2012-13 2013-14 2013-14 2013-14 $ % Total

Taxes $ 113,482,443 113,482,443 115,751,298 115,751,298 115,751,298 (2,268,855) -2% 62%

Licenses & Permits 2,178,220 2,178,220 2,424,343 2,424,343 2,424,343 246,123 11% 1%

Intergovernmental 4,541,624 4,541,624 4,556,638 4,556,638 4,556,638 15,014 0% 2%

Fines & Forfeitures 895,000 895,000 500,378 500,378 500,378 (394,622) -44% 0%

Miscellaneous 1,802,110 1,802,110 1,905,475 1,905,475 1,905,475 103,365 6% 1%

Operating Transfers In 19,731,666 19,731,666 25,260,993 25,260,993 25,260,993 5,529,327 28% 14%

subtotal - Other 29,148,620 29,148,620 34,647,827 34,647,827 34,647,827 5,499,207 19% 19%

Total

Discretionary $ 142,631,063 142,631,063 150,399,125 150,399,125 150,399,125 7,768,062 5% 81%

34,620,626 34,620,626 34,620,626 35,449,645 35,449,645 829,019 2% 19%

177,251,689 177,251,689 185,848,770 185,848,770 185,848,770 8,597,081 5% 100%

Total General Fund

Revenues

Change

Departmental

Revenues

-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

Taxes Other

2009-10

2010-11

2011-12

2012-13

2013-14

Licenses & permits

1%

Taxes 62%

Misc1%

Operating transfers in

14%

Fines & forfeitures

0%

Departmental 19%

Inter-governmental

3%

36

DISCRETIONARY REVENUE TAXES Property taxes are generated by a fixed rate levied against the assessed value of all taxable land and structures in the County. The County's permanent tax rate is $2.2484. Under State law, assessed values on existing property can increase up to 3% annually, plus exceptions. Voters approved an increase of 2% in the County-wide Hotel/Motel tax, increasing the tax from 7% to 9% effective July 1, 2006. The County administers the program on behalf of the cities within Washington County; the tax supports the County Fair and tourism. Additional tax - current include payments from properties that are disqualified from a special assessment program including farm and forest land and historic property.


Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ % TotalAssessed Value (in ooo's ) $ 49,469,268 49,469,268 50,363,311 50,363,311 50,363,311 894,043 1.81% -

Current property tax 106,221,501 106,221,501 105,503,319 105,503,619 105,503,619 (717,882) -1% 94%

Delinquent property tax 1,062,215 1,062,215 1,062,215 1,062,215 1,062,215 - 1%

subtotal - Property Taxes 107,283,716 107,283,716 106,565,534 106,565,834 106,565,834 (717,882) -1% 95%

Additional tax -current 1,073,791 1,073,791 661,055 661,055 661,055 (412,736) -38% 1%

Other tax 45,690 45,690 48,601 48,601 48,601 2,911 6% 0%

Western OR STF Severance Tax 3,143 3,143 4,512 4,512 4,512 1,369 44% 0%

subtotal - Other Taxes 1,122,624 1,122,624 714,168 714,168 714,168 (408,456) -36% 1%

Transient lodgings tax 2,295,103 2,295,103 2,252,967 2,252,967 2,252,967 (42,136) -2% 2%

Real property transfer tax 2,781,000 2,781,000 3,200,000 3,200,000 3,200,000 419,000 15% 3%

Total Tax Revenues $ 113,482,443 113,482,443 112,732,669 112,732,969 112,732,969 (749,474) -1% 100%

The downturn in the economy has had a significant impact on the Real Property Transfer Taxes and a non-discretionary revenue account - Recording Division Fees. Real Property Transfer Tax revenue is the County's 1/10th of 1% tax on real estate transfers i

Change

6,670,6045,927,834

4,168,487

2,259,818 2,469,078

2,240,000

2,781,000 3,200,000

4,841,988

4,247,795 3,114,299

2,701,036 2,796,125

3,000,000

3,150,0003,350,000

-

5,000,000

10,000,000

2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2012-13 2013-14

Real Estate Transfer Tax

Recording Division Fees

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

Other Taxes Transient lodgings tax Real property transfer tax

2010-11

2011-12

2012-13

2013-14

37

DISCRETIONARY REVENUE OTHER Adopted Modified Proposed Approved Adopted % of

Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ % TotalLiquor License $ 5,411 5,411 5,573 5,573 5,573 162 3% 0%Cable Television Franchise Fees 2,172,809 2,172,809 2,418,770 2,418,770 2,418,770 245,961 11% 2%subtotal - Licenses & Permits 2,178,220 2,178,220 2,424,343 2,424,343 2,424,343 246,123 11% 2%

Liquor 2,352,263 2,352,263 2,679,716 2,679,716 2,679,716 327,453 14% 2%Oregon and California Land Grant 151,030 151,030 - - - (151,030) -100%Amusement Devices 123,000 123,000 129,882 129,882 129,882 6,882 6% 0%Cigarette Tax 583,267 583,267 536,240 536,240 536,240 (47,027) -8% 0%State Timber Receipt 1,332,064 1,332,064 1,177,800 1,177,800 1,177,800 (154,264) -12% 1%

subtotal - Intergovernmental 4,541,624 4,541,624 4,523,638 4,523,638 4,523,638 (17,986) 0% 3%Fines - Circuit Court 364,000 364,000 382,200 382,200 382,200 18,200 0%Court Surcharge 531,000 531,000 118,178 118,178 118,178 (412,822) -78% 0%

subtotal - Fines & Penalties 895,000 895,000 500,378 500,378 500,378 (394,622) -44% 0%Interest Income 390,000 390,000 355,250 355,250 355,250 (34,750) -9% 0%Reimbursement of Expenses 1,245,338 1,245,338 1,372,098 1,372,098 1,372,098 126,760 10% 1%Other Miscellaneous 166,772 166,772 175,037 175,037 175,037 8,265 5% 0%

subtotal - Miscellaneous 1,802,110 1,802,110 1,902,385 1,902,385 1,902,385 100,275 6% 1%Indirect Cost Allocation Fund 10,939,847 10,939,847 11,094,531 11,094,531 11,094,531 154,684 1% 7%PERS Stabilization Fund 1,065,807 1,065,807 1,074,830 1,074,830 1,074,830 9,023 1%Strategic Investment Program 7,726,012 7,726,012 13,091,632 13,091,632 13,091,632 5,365,620 69% 9%

subtotal - Transfers In 19,731,666 19,731,666 25,260,993 25,260,993 25,260,993 5,529,327 28% 17%

Total Other Revenues 29,148,620 29,148,620 34,611,737 34,611,737 34,611,737 5,463,117 19% 23%Total Taxes 113,482,443 113,482,443 115,751,298 115,751,298 115,751,298 2,268,855 2% 77%

Total Discretionary Revenues $ 142,631,063 142,631,063 150,363,035 150,363,035 150,363,035 7,731,972 7% 100%

Change

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

Fines & Penalties Licenses & Permits Miscellaneous

2010-11

2011-12

2012-13

2013-14

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

Intergovernmental Transfers In

2010-11

2011-12

2012-13

2013-14

38

OPERATING BUDGET OVERVIEW Operating expenditures are the recurring costs associated with providing public services to County residents. All staffing costs are reflected in the Operating budget. Examples of expenditures included in this budget include the purchase of office supplies and computers, gravel for roads, vaccines for health clinics, vehicles and fuel for the Sheriff's patrol deputies, and postage for mailing voter ballots.

Adopted Modified 2013-14 Approved Adopted % of


General Government $ 46,307,430 46,307,430 48,917,102 48,917,102 48,917,102 2,609,672 6% 12%Public Safety & Justice 140,035,239 140,035,239 144,725,082 144,725,082 144,725,082 4,689,843 3% 34%

83,313,507 83,313,507 89,453,240 89,453,240 89,453,240 6,139,733 7% 21%

Health & Human Services 90,369,726 107,994,726 95,057,953 95,057,953 95,057,953 (12,936,773) -12% 22%Culture, Education & Rec 36,819,007 36,819,007 38,098,828 38,098,828 38,098,828 1,279,821 3% 9%Non-departmental 11,007,550 11,007,550 8,339,048 8,339,048 8,339,048 (2,668,502) -24% 2%

Totals 407,852,459 425,477,459 424,591,253 424,591,253 424,591,253 (886,206) 0% 100%

General Fund 139,313,305 139,313,305 140,563,472 140,563,472 140,563,472 1,250,167 1% 33%Special Funds 268,539,154 286,164,154 284,027,781 284,027,781 284,027,781 (2,136,373) -1% 67%

Total $ 407,852,459 425,477,459 424,591,253 424,591,253 424,591,253 (886,206) 0% 100%

General Fund 931.83 932.83 928.72 928.72 928.72 (4.11) 0% 53%Special Funds 829.88 833.13 828.46 828.46 828.46 (4.67) -2% 47%

FTE T 1,761.71 1,765.96 1,757.18 1,757.18 1,757.18 (8.78) -1% 100%

change


General Government

12%


22%


Land Use, Housing &

Transportation21%


9%

Non-departmental2%

39


40

Board of Commissioners .........................................................................................................100-1010

County Administrative Office .................................................................................................100-1510

County Counsel .........................................................................................................................100-2010

County Auditor ...........................................................................................................................100-2510

Assessment & Taxation – Elections ......................................................................................100-3010

Assessment & Taxation ............................................................................................................100-3020

County Emergency Management ............................................................................................100-3210

Support Services Administration ............................................................................................100-3510

Financial Management .............................................................................................................100-3515

Human Resources .....................................................................................................................100-3520

Information Technology Services ...........................................................................................100-3525

Purchasing ..................................................................................................................................100-3530

Facilities ......................................................................................................................................100-3535

Fleet ..............................................................................................................................................500-3540

Internal Services ........................................................................................................................516-3545

General Government

41

GENERAL GOVERNMENT

This functional area houses those organizational units that establish and administer overall County goals and policies, provide legal advice and representation, conduct program audits and analysis, assess and collect property taxes for all taxing jurisdictions within Washington County, conduct County-wide elections and provide various support services to the entire organization.

Organization Unit Adopted Modified Proposed Approved AdoptedDescription 2012-13 2012-13 2013-14 2013-14 2013-14 $ %Board of Commissioners $ 427,564 427,564 428,146 428,146 428,146 582 0%Administrative Office 1,887,760 1,887,760 2,014,895 2,014,895 2,014,895 127,135 7%County Counsel 1,923,841 1,923,841 1,977,537 1,977,537 1,977,537 53,696 3%County Audtior 313,004 313,004 370,463 370,463 370,463 57,459 18%

Elections 2,229,365 2,229,365 2,133,154 2,133,154 2,133,154 (96,211) -4%

6,781,534 6,781,534 6,924,195 6,924,195 6,924,195 142,661 2%

Assessment & Taxation 8,680,610 8,680,610 9,296,955 9,296,955 9,296,955 616,345 7%County Emergency Management - - 591,872 591,872 591,872 591,872 Support Services Administration 758,423 758,423 759,178 759,178 759,178 755 0%Financial Management 2,324,047 2,324,047 2,253,852 2,253,852 2,253,852 (70,195) -3%Human Resources 2,045,582 2,045,582 2,085,614 2,085,614 2,085,614 40,032 2%Information Technology Services 10,282,465 10,282,465 11,124,645 11,124,645 11,124,645 842,180 8%Purchasing 423,181 423,181 461,587 461,587 461,587 38,406 9%Facilites & Parks Services 8,033,893 8,033,893 8,361,805 8,361,805 8,361,805 327,912 4%Fleet Management 4,828,667 4,828,667 5,003,824 5,003,824 5,003,824 175,157 4%Internal Services 2,149,028 2,149,028 2,053,575 2,053,575 2,053,575 (95,453) -4%

39,525,896 39,525,896 41,992,907 41,992,907 41,992,907 2,467,011 6%

Totals 46,307,430 46,307,430 48,917,102 48,917,102 48,917,102 2,609,672 6%

General Fund 39,329,735 39,329,735 41,859,703 41,859,703 41,859,703 2,529,968 6%Special Funds 6,977,695 6,977,695 7,057,399 7,057,399 7,057,399 79,704 1%

Totals $ 46,307,430 46,307,430 48,917,102 48,917,102 48,917,102 2,609,672 6%

FTE's 297.84 298.84 299.08 299.08 299.08 0.24 0%

Change

subtotal - Direct Services

subtotal - Support Services

$39,329,735

$41,859,703

$6,977,695 $7,057,399

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

2012-13 2013-14

General Fund

Special Funds

Direct Services

14%

Support Services

86%

42

BUDGET OVERVIEW

Adopted Modified Proposed Approved Adopted

Category Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ %

Licenses & Permits $ 77,000 77,000 77,000 77,000 77,000 - Intergovernmental 1,657,225 1,657,225 2,169,875 2,169,875 2,169,875 512,650 31%

Charges for Services 10,395,604 10,395,604 10,472,389 10,472,389 10,472,389 76,785 1%Fines & Forfeitures 99,000 99,000 109,000 109,000 109,000 10,000 10%Interdepartmental 1,190,537 1,190,537 929,737 929,737 929,737 (260,800) -22%Intradepartmental - - - - - - Miscellaneous 440,908 440,908 526,423 526,423 526,423 85,515 19%Operating Transfers In 23,347 23,347 729,177 729,177 729,177 705,830 3023%

Total Revenues 13,883,621 13,883,621 15,013,601 15,013,601 15,013,601 1,129,980 8%

Personnel Services 29,584,083 29,584,083 31,495,109 31,495,109 31,495,109 1,911,026 6%Materials & Services 14,854,724 14,854,724 15,580,058 15,580,058 15,580,058 725,334 5%Other 155,342 155,342 98,131 98,131 98,131 (57,211) -37%Interfund 475,833 475,833 439,575 439,575 439,575 (36,258) -8%Principal Payments 81,569 81,569 75,512 75,512 75,512 (6,057) -7%Interest Payments 10,243 10,243 6,761 6,761 6,761 (3,482) -34%Capital Outlay 361,210 361,210 239,500 239,500 239,500 (121,710) -34%

subtotal 45,523,004 45,523,004 47,934,646 47,934,646 47,934,646 2,411,642 5%Contingency 784,426 784,426 982,456 982,456 982,456 198,030 25%

Total Expenditures 46,307,430 46,307,430 48,917,102 48,917,102 48,917,102 2,609,672 6%

5% Expenditures

General Fund Subsidy 31,570,982 31,570,982 32,958,530 32,958,530 32,958,530 1,387,548 4%Beginning Balances 852,827 852,827 944,971 944,971 944,971 92,144 11%

Ending Fund Balances $ - - - - - -

(33,903,501) (33,903,501) (1,479,692) Revenues over(under)

Change

(32,423,809) (32,423,809) (33,903,501)

Licenses & Permits

1% Intergov't14%

Misc15%

Charges for Services

70%

Revenues

Personnel Services

64%

Contingency2%

Materials & Services

32%

Interfund1%

Misc1%

Expenditures

43

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44

Board of Commissioners 100-1010 Budget Detail As the elected representatives of the citizens, the Board of Commissioners serve as the governing body for Washington County government, setting the direction for the organization by defining and approving goals, priorities and policies. 1. Legislation and Policy (100-101005): The Board of Commissioners represents the Washington County citizenry by enacting legislation, adopting the annual budget and establishing overall policy direction.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 101005 Legislation and Policy $ 427,564 427,564 428,146 428,146 428,146 582 0%

by category

Miscellaneous 1,000 1,000 1,100 1,100 1,100 100 10%

Total Revenues 1,000 1,000 1,100 1,100 1,100 100 10%

Personnel Services 388,348 388,348 388,386 388,386 388,386 38 0%

Materials & Services 38,216 38,216 39,760 39,760 39,760 1,544 4%

Other 1,000 1,000 - - - (1,000) -100%

Total Expenditures 427,564 427,564 428,146 428,146 428,146 582 0%

$ 426,564 426,564 427,046 427,046 427,046 482 0%

FTE's 5.00 5.00 5.00 5.00 5.00 -

Change

Fund/Program/Description

General Fund Subsidy

Budget Analysis: The proposed budget for the Board of Commissioners totals $428,146 reflecting an increase of $582 (0.2%) compared to the fiscal year 2012-13 budget. Revenues are anticipated to increase $100 (10%) and are more reflective of historical amounts for copies of board packets and revenue from public information requests. The General Fund subsidy increases $482 (0.2%). By County Charter, the salary of the Commissioners is linked to the salary of a Circuit Court Judge as established by the state legislature.

45

County Administrative Office 100-1510 Budget Detail The County Administrative Office serves as the administrative arm of the Board of Commissioners, functioning as liaison between the Board and County departments, interpreting Board goals and policies and providing executive direction to departments. The County Administrator and Administrative Office staff interprets and implements Board policies, oversees County programs and projects; selects and evaluates the performance of appointed department heads; performs analyses leading to the improvement of County services; prepares and administers the annual budget; and provides administrative and clerical support to the Board of Commissioners. This organization unit has the following programs:

1. County Administration (100-151005): Includes implementing Board of Commissioners’ goals and policies, overseeing the day-to-day administration of County government, providing a liaison role between departments and the Board of Commissioners, resolving policy conflicts between departments, preparing Board of Commissioner meeting agendas, and performing organizational and other special studies.

2. Intergovernmental Relations & Communications (100-151015): Encompasses all of the activities associated

with representing the County’s interests on legislative matters as well as those associated with establishing and maintaining relations, working cooperatively with other jurisdictions and providing information to the public.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 151005 County Administration $ 1,257,129 1,257,129 1,320,127 1,320,127 1,320,127 62,998 5%

100 151015

Total 1,887,760 1,887,760 2,014,895 2,014,895 2,014,895 127,135 7%

by category

Charges for Services 32,000 32,000 43,725 43,725 43,725 11,725 37%

Interdepartmental 182,355 182,355 24,750 24,750 24,750 (157,605) -86%

Operating Transfers In 199,290 199,290 199,290 199,290

Total Revenues 214,355 214,355 267,765 267,765 267,765 53,410 25%

Personnel Services 1,840,074 1,840,074 1,980,197 1,980,197 1,980,197 140,123 8%

Materials & Services 47,686 47,686 34,698 34,698 34,698 (12,988) -27%

Total Expenditures 1,887,760 1,887,760 2,014,895 2,014,895 2,014,895 127,135 7%

$ 1,673,405 1,673,405 1,747,130 1,747,130 1,747,130 73,725 4%

FTE's 12.88 12.88 12.88 12.88 12.88 -


Intergov. Relations &

Communications64,137 10%

Change


630,631 630,631 694,768 694,768 694,768

46

County Administrative Office 100-1510 Budget Detail

Budget Analysis: The proposed budget for the County Administrative Office totals $2,014,895, an increase of $127,135 (7%) compared to the fiscal year 2012-13 adopted budget. Revenue increases $53,410 (25%) and the General Fund subsidy increases $73,725 (4%). The growth in expenditures is due primarily to a $140,123 increase in Personnel Services related to cost of living, PERS, and health care expenses. This increase is partially offset by a $12,988 decrease in Materials & Services, bringing this category in line with recent spending levels. The increase in revenue is primarily associated with the following: 1) additional contribution ($11,725) from Clean Water Services for government relations support and services; 2) additional transfer ($21,935) from the Video Lottery Fund to support economic development activities of the County Administrative Office; and 3) additional revenue ($19,750) from the Tourism Fund to pay for the administrative expenses associated with managing the transient lodging tax program.

47

County Counsel 100-2010 Budget Detail The Office of County Counsel provides legal advice to Washington County Government and affiliated agencies. County Counsel represents clients in civil litigation and administrative and enforcement proceedings. The office accomplishes its mission by delivering quality legal services and creative solutions at a reasonable cost, while adhering to the highest ethical standards.

1. County Counsel (100-201005): Represents Washington County, including the Board of Commissioners, the Sheriff, all County departments and employees as well as the Washington County Housing Authority, Fair Board, Enhanced Sheriff's Patrol District, Urban Road Maintenance District, Service District for Lighting #1, North Bethany County Service District for Roads and Cooperative Library Services.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 201005 Legal Services $ 1,923,841 1,923,841 1,977,537 1,977,537 1,977,537 53,696 3%

by category

Intergovernmental 625 625 15,098 15,098 15,098 14,473 2316%

Charges for Services 372 372 - - - (372) -100%


Miscellaneous 1,412 1,412 654 654 654 (758) -54%

Total Revenues 906,209 906,209 894,589 894,589 894,589 (11,620) -1%



Other 5,272 5,272 851 851 851 (4,421) -84%

Interfund 500 500 250 250 250 (250) -50%


$ 1,017,632 1,017,632 1,082,948 1,082,948 1,082,948 65,316 6%

FTE's 14.00 14.00 14.00 14.00 14.00 -

Change



Budget Analysis: Revenue decreases $11,620 (1%) which is the net effect of a slight downward adjustment to the anticipated level of legal services provided to special funds and the addition of revenues from the Oregon State Sheriff’s Association for County Counsel participation in teaching at the Civil School and other miscellaneous services. Expenditures increase $53,696 (3%). This is the net effect of a $90,058 increase in Personnel Services, and decreases in Materials & Services ($31,691), Other expenditures ($4,421) and Interfund ($250). Materials & Services include adjustments to various line items, with the most significant involving the retention of specialized outside legal assistance. The budget also includes expenses for expert witnesses, court reporters, trial consultants, videographers and other miscellaneous expenses previously paid by the Department of Land Use &Transportation. Overall, this is a status quo budget.

48

County Auditor 100-2510 Budget Detail

The County Auditor, as a charter-mandated elective office, serves to independently evaluate the effectiveness and results achieved by County programs and activities. The costs and resources used to achieve those results are also evaluated. The results of these evaluations, including recommendations and the County Administrator's response, are reported to the Board of Commissioners and the public. The auditor makes recommendations that assist the Board and management to clarify policy and improve program performance, management practices and operating efficiency.

1. Internal Auditor (100-251005): This program provides the financial accounting for the auditing activities undertaken by the County Auditor.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 251005 Internal Auditor $ 313,004 313,004 370,463 370,463 370,463 57,459 18%

by category

Personnel Services 234,546 234,546 353,323 353,323 353,323 118,777 51%


Total Expenditures 313,004 313,004 370,463 370,463 370,463 57,459 18%

$ 313,004 313,004 370,463 370,463 370,463 57,459 18%

FTE's 2.00 2.00 3.00 3.00 3.00 1.00 50%

Change



Budget Analysis:

Expenditures increase $57,459 (18%). Personnel Services increase $118,777 (51%) reflecting the full year funding of a second Program Auditor position approved by the Board of Commissioners in February 2013. Materials & Services decrease $63,318 (78%) due to the elimination of contract services for external auditors.

The fiscal year 2013-14 budget reflects the completion of a two year strategy to transition the Auditor’s office from a “contract” to an “in-house” staffing model. The Auditor’s goal is to use this model to enhance capacity to perform audits, follow-up on audit recommendations, meet professional audit standards and periodic peer review.

This budget will enable the Auditor’s Office to:

Develop annual audit plan and report to the Board and the public on audit work completed. Complete performance audits of County programs and follow-up on recommendation made in prior

Auditor’s Office report. Report results to the Board and public. Provide the Board with a summary of reports received and dispositions of reports of alleged government

misconduct received through the County’s Ethics Matters hotline. Prepare for the first-ever peer review of the Auditor’s office to meet government auditing standards. Implement an automated audit work paper management system and transition to a paperless office.

49

Elections 100-3010 Budget Detail This organizational unit is responsible for conducting all federal, state and local elections. In addition, the division maintains voter registration records, verifies petitions and establishes and maintains precincts and election boards. 1. Elections Division (100-301005): This program is responsible for coordination of election activities for the

County. There are two regularly scheduled statewide elections in every even-numbered year, the primary election in May and the general election in November. There are four regularly scheduled elections at the local level each year. A jurisdiction may or may not need to hold an election on those dates. The legislature may choose to call a special election at any time. In 1998 Oregon voters passed a ballot measure to allow all elections in the state to be conducted by mail. Registered voters are mailed a ballot and they must return the ballot on or before election day.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 301005 Election Services $ 2,229,365 2,229,365 2,133,154 2,133,154 2,133,154 (96,211) -4%

by category

Charges for Services 937,966 937,966 544,473 544,473 544,473 (393,493) -42%

Miscellaneous 35,000 35,000 - - - (35,000) -100%

Total Revenues 972,966 972,966 544,473 544,473 544,473 (428,493) -44%


Materials & Services 1,363,745 1,363,745 1,262,676 1,262,676 1,262,676 (101,069) -7%

Capital Outlay 35,000 35,000 4,200 4,200 4,200 (30,800) -88%

Total Expenditures 2,229,365 2,229,365 2,133,154 2,133,154 2,133,154 (96,211) -4%

$ 1,256,399 1,256,399 1,588,681 1,588,681 1,588,681 332,282 26%

FTE's 9.50 9.50 9.50 9.50 9.50 -

Change



50

Elections 100-3010 Budget Detail Budget Analysis: The proposed budget includes revenue of $544,473, which is a decrease of $428,493 (44%) in order to more accurately reflect revenue received by this organizational unit. Prior budget calculations assumed revenue from all four elections. However, an analysis of past revenue trends showed that actual revenue received was an average of 30% lower than budgeted. Thus, this year’s budget proposal is based on historical revenue trends in order to more accurately reflect expected revenue. Similar to fiscal year 2012-13, this budget anticipates four elections, with two County-wide and two partial-County elections. However, this election year will not contain the Presidential election that the previous cycle did. Expenditures decrease $96,211 (4%). Personnel Services increase $35,658 (4%) due to cost of living, health insurance, and PERS. Materials & Services decrease $101,069 (7%) primarily because this budget does not include a Presidential election; this difference is reflected in decreases to temporary service contracts, advertising and printing. Capital Outlay expenses decrease $30,800 (88%) due to fewer capital expenses than in the previous fiscal year; Capital Outlay includes a request for four new security cameras to further amplify visual coverage of the elections process. The General Fund subsidy increases $332,282 (26%) due primarily to the decrease in budgeted revenue, partially offset by the expenditure decrease due to the types of elections this fiscal year.

51

Assessment & Taxation 100-3020 Budget Detail The responsibilities of the Department of Assessment and Taxation include appraisal and assessment of property; collection of property taxes for all taxing entities; recording documents, land plats, issuing marriage licenses, records retention and administration of Elections. For budgetary purposes, Elections is a separate organizational unit. 1. Tax Collections (100-302005): Collection of property taxes; special assessments, LID assessments; tax

accounting; preparation and control of refunds; foreclosure proceedings and collection of warrants. 2. Appraisal (100-302010): Appraisal of real property and mobile homes; preparation of ratio studies; explanation

and defense of appraisals; maintain personal property records and values; control of exemptions and cyclical reappraisal program.

3. Mapping & Records (100-302015): Maintain County mapping of tax lots, ownership and legal description;

record and file permanent records of deeds, mortgages, contracts and tax liens; maintain tax code control and operation of the records retention program for the County.

4. Support Services 100-302020): Coordinate data processing needs for the Department; provide assistance to

public, administrative support, administer veterans’ exemption, property tax relief and senior citizens’ deferral.

Adopted Modified Proposed Approved Adopted2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 302005 Tax Collection $ 884,440 884,440 917,100 917,100 917,100 32,660 4%100 302010 Appraisal 4,117,156 4,117,156 4,331,301 4,331,301 4,331,301 214,145 5%100 302015 Mapping and Recording 2,378,972 2,378,972 2,631,280 2,631,280 2,631,370 252,398 11%100 302020

Total 8,680,610 8,680,610 9,296,865 9,296,865 9,296,955 616,345 7%

by categoryLicenses and permits 77,000 77,000 77,000 77,000 77,000 - Intergovernmental revenues 1,656,600 1,656,600 1,977,794 1,977,794 1,977,794 321,194 19%Charges for Services 3,536,050 3,536,050 3,928,800 3,928,800 3,928,800 392,750 11%Fines and forfeitures 54,000 54,000 64,000 64,000 64,000 10,000 19%Miscellaneous 36,000 36,000 53,000 53,000 53,000 17,000 47%

Total Revenues 5,359,650 5,359,650 6,100,594 6,100,594 6,100,594 740,944 14%

Personnel Services 8,059,006 8,059,006 8,645,791 8,645,791 8,645,791 586,785 7%Materials & Supplies 587,604 587,604 608,664 608,664 608,664 21,060 4%Other 6,000 6,000 - - - (6,000) -100%Interfund - - - - - - Capital Outlay 28,000 28,000 42,500 42,500 42,500 14,500 52%

Total Expenditures 8,680,610 8,680,610 9,296,955 9,296,955 9,296,955 616,345 7%$ 3,320,960 3,320,960 3,196,361 3,196,361 3,196,361 (124,599) -4%

FTE's 93.02 93.02 93.26 93.26 93.26 0.24 0%


Assessment & Taxation- Support Services

117,142

ChangeFund/Program/Description

1,300,042 1,300,042 1,417,184 9%1,417,184 1,417,184

52

Assessment & Taxation 100-3020 Budget Detail

Budget Analysis: Revenues increase $740,944 (14%) due primarily to a $300,000 (19%) increase in the State’s County Assessment Function Funding Assistance (CAFFA) grant revenue in Appraisal, and a $350,000 (11%) recording fee increase in Mapping & Recording. Recording fees continue to reflect slow but steady growth since the significant revenue declines experienced in fiscal years 2007-08 and 2008-09. Expenditures increase $616,345 (7%) due primarily to Personnel Services increase of $586,785 (7%) for cost of living, health insurance and PERS. This includes a 0.24 FTE increase in Mapping & Recording to bring four positions from 0.94 FTE to 1.0 FTE for more efficient staffing patterns and to manage increased workload. Materials & Services increase $21,060 (4%) due primarily to an increase in subscriptions, cash machine software, training, education and travel expenses. Capital Outlay expenses in Mapping & Recording increase $14,500 (52%) for the scheduled replacement of imaging and archival equipment, and will be funded by revenue from the Clerks Recording Fund. General Fund Subsidy decreases $124,599 (4%) due primarily to the increase in Recording Fee revenue.

53

County Emergency Management 100-3210 Budget Detail This organization is created in fiscal year 2013-14 to recognize and more fully plan for a County-wide emergency. County response is critical to the emergency preparedness and resilience of the County staff and the general public. 1. County Emergency Management (100-321005): This program provides for the financial accounting

responsibilities of the County Emergency Management staff, provides coordination between departments, develops County emergency management plans, and provides resources for the general public and training to County staff.

2. Office of Consolidated Emergency Management (100-321010): This program provides for emergency

management coordination and planning across both private and public agencies throughout the County. This program will transition from its current location at Tualatin Valley Fire & Rescue.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 321005County Emergency

Management $ - - 355,367 355,367 355,367 355,367

100 321010 OCEM - - 236,505 236,505 236,505 236,505

Total - - 591,872 591,872 591,872 591,872

by category

Intergovernmental revenues - - 176,983 176,983 176,983 176,983

Miscellaneous - - 115,887 115,887 115,887 115,887

Total Revenues - - 292,870 292,870 292,870 292,870

Personnel Services - - 327,288 327,288 327,288 327,288

Materials & Services - - 260,304 260,304 260,304 260,304

Other - - 4,280 4,280 4,280 4,280

Total Expenditures - - 591,872 591,872 591,872 591,872

$ - - 299,002 299,002 299,002 299,002

FTE's 3.00 3.00 3.00 3.00


Change


Budget Analysis: Revenue ($292,870) is comprised of FEMA grant funding and reimbursement from partner agencies for activities provided by the Office of Consolidated Emergency Management (OCEM) program. The General Fund subsidy is $299,002. Expenditures total $591,872 and are distributed between County Emergency Management ($355,367) and OCEM ($235,505). The County Emergency Management program includes three staff positions previously budgeted in the Sheriff’s Office (100-402025), including an Emergency Management Supervisor, Emergency Management Coordinator and Administrative Specialist II.

54

County Emergency Management 100-3210 Budget Detail The OCEM program includes reimbursement to Tualatin Valley Fire and Rescue (TVFR) for the services of the OCEM Executive Director, who is a TVFR employee. Other OCEM expenses include training consultants and other program related materials and supplies. OCEM is funded by participating jurisdictions, including: Washington County, City of Beaverton, City of Tigard, City of Hillsboro and TVFR. The Facilities Capital Projects budget (356-3580) includes resources to collocate the County and OCEM staff at the Walnut Street Center. Emergency Management activities are provided oversight by the County Administrative Office.

55

Support Services Administration 100-3510 Budget Detail

The Department of Support Services provides quality and cost-effective services to uphold the public trust and assist the County in the fulfillment of its mission. The Divisions within Support Services include: Administration, Finance; Human Resources, Information Technology Services, Facilities and Parks Services and Fleet Management Services. The Support Services Administration Division includes the following three programs: 1. County Communications (100-351005): Provides communications support and graphics design services to

County departments. 2. Sustainability (100-351010): Coordinates all sustainability initiatives throughout the County. These initiatives

include energy efficiency, recycling education, hybrid fleet vehicles and alternative employee commute options. 3. Risk (100-351015): Manages the County’s insurance programs for liability/casualty, property, workers

compensation; and oversees the County’s safety programs.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 351005 County Communications $ - - 119,740 119,740 119,740 119,740

100 351010 Sustainability 289,679 289,679 199,540 199,540 199,540 (90,139) -31%

100 351015 Risk Services Administration 468,744 468,744 439,898 439,898 439,898 (28,846) -6%

Total 758,423 758,423 759,178 759,178 759,178 755 0%

by category


Miscellaneous 30,000 30,000 21,000 21,000 21,000 (9,000) -30%

Total Revenues 64,280 64,280 31,000 31,000 31,000 (33,280) -52%



Interfund 1,500 1,500 1,500 1,500 1,500 -

Total Expenditures 758,423 758,423 759,178 759,178 759,178 755 0%

$ 694,143 694,143 728,178 728,178 728,178 34,035 5%

FTE's 6.94 6.94 6.94 6.94 6.94 -


Change


56

Support Services Administration 100-3510 Budget Detail

Budget Analysis: Revenue decreases $33,280 (52%) due primarily to a one time reimbursement in fiscal year 2012-13 to pay for a temporary position in Risk Services ($24,280) and revenues in support of the Partnership for Sustainable Washington County Communities (PSWCC) $9,000. The General Fund subsidy increases $34,035 (5%). Overall expenditure level remains status quo. The Sustainability and County Communication programs, formerly housed in the Administration Program, are established as stand alone programs for FY 2013-14. This change provides greater transparency for these two distinctive service areas. The County continues to emphasize a number of initiatives through the sustainability program, including:

Reduce energy use in County buildings; meet Energy Star standards for those buildings eligible Improve fuel efficiency of County fleet vehicles; maintain "Eco Biz" Certification for Fleet Services Improve recycling rates and reduce waste in County facilities Reduce water use in County buildings and landscape Conduct baseline Greenhouse Gas inventory and set benchmark for reduction Improve proportion of office products purchased that are environmentally preferred Provide ongoing support and leadership to the PSWCC

57

Financial Management 100-3515 Budget Detail The Finance Division manages the accounting system, budget process and financial records, reports on fiscal affairs, and provides advice and assistance to operating departments on financial administration matters. The Division, under contract provides banking and investment services to Clean Water Services. Finance Division (100-351505): This program manages all the financial activities of the County and includes the following work units:

Operations: Accounts payable, payroll, accounts receivable, cash receipting, Transient Room Tax program, conducts travel reviews and administers the County purchasing card program.

Treasury: Manages cash flow analysis, and administers the contract for the County’s investment advisor and banking services.

Management Accounting: Reconciles accounting records, prepares periodic and annual financial reports and provides assistance to operating departments on development and implementation of accounting systems, responsible for debt payments, provides assessment of County internal controls to assure management that those controls are properly designed and function effectively and provides consultation services to operating departments on ways to improve business systems.

Budget: Coordinates the County budget process, provides on-going budget analysis, projections, and guidance, develops the cost allocation plans for County departments, and creates the annual schedule of County user fees. Arranges for budget hearings, meets publication deadlines, compiles and prints the budget documents.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 351505 Financial Management $ 2,324,047 2,324,047 2,253,852 2,253,852 2,253,852 (70,195) -3%

by category

Fines & Forfeitures 45,000 45,000 45,000 45,000 45,000 -

Miscellaneous 70,000 70,000 95,000 95,000 95,000 25,000 36%

Total Revenues 115,000 115,000 140,000 140,000 140,000 25,000 22%

Personnel Services 1,813,032 1,813,032 1,727,671 1,727,671 1,727,671 (85,361) -5%


Other 90,000 90,000 90,000 90,000 90,000 -


$ 2,209,047 2,209,047 2,113,852 2,113,852 2,113,852 (95,195) -4%

FTE's 18.00 18.00 16.00 16.00 16.00 (2.00) -11%

Change



58

Financial Management 100-3515 Budget Detail

Budget Analysis: Revenue increases $25,000 (36%) due mainly to purchasing card and e-payables rebates. Expenditures decrease $70,195 and the General Fund subsidy decreases $95,195 (4%). Personnel Services decrease ($85,361), which is the net effect of 1) increases related to salary and benefits for existing staff ($67,201); and 2) reductions related to the elimination of 2.0 FTE vacant Sr. Accounting Assistant positions ($152,562). Materials and Services increase $15,166 due primarily to collection agency fees. Finance is in the process of evaluating opportunities to realign existing resources to augment capacity to manage and prepare the annual budget, forecast revenues and expenses, and coordinate long term financial planning. In addition, the Division is working with vendors to assess alternate methods for cash receipting and payment.

59

Human Resources 100-3520 Budget Detail The Human Resources Division provides leadership and support to the organization for all human resource related activities. 1. Employee Services (100-352005): This program provides staff support for recruitment and selection;

classification and compensation; personnel rules and regulations; collective bargaining (employee relations); Civil Service Commission; personnel records; Human Resource information system; position control, benefits administration, Equal Employment Opportunity; training and development; consultation and support; performance appraisal system and employee recognition.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 352005 Employee Services $ 2,045,582 2,045,582 2,085,614 2,085,614 2,085,614 40,032 2%

by category




$ 2,045,582 2,045,582 2,085,614 2,085,614 2,085,614 40,032 2%

FTE's 15.50 15.50 15.50 15.50 15.50 -

Change



Budget Analysis: Expenditures increase $40,032 (2%). Personnel Services increase $57,226 and is net of the reduction of temporary positions included in the fiscal year 2012-13 budget and increases related to salary and benefits for existing staff. Material & Services decrease $17,194 due primarily to a reduction in legal services related to union negotiations. The FY 2012-13 budget included legal resources for the negotiation of three union contracts. The FY 2013-14 budget includes resources for negotiation with two unions - Oregon Nurses Association (ONA) and American Federation of State, County, and Municipal Employees (AFSCME). This program does not generate revenues. The General Fund Subsidy increases $40,032 (2%). The Human Resources Division continues to focus on a number of corporate initiatives, including: program compliance, manager and supervisor training, diversity training, benefits administration, policy development, recruitment/outreach, and employee and labor relations. Two staffing changes occurred in FY 2012-13, a Human Resources Analyst I position was reclassified to a Human Resources Analyst II. This position supports the HR Information System section and is a critical player in implementing plans to provide advanced reporting capabilities and Oracle data support. In addition, an Administrative Support Specialist II was reclassified to a Senior Administrative Specialist for advanced support of the recruitment section.

60

Information Technology Services 100-3525 Budget Detail Information Technology Services Division provides essential technology services to Washington County departments and offices. The Division has the following programs:

1. System Maintenance (100-352505): This program captures the costs of maintaining the County’s technology and telecommunication systems. These systems include over one hundred servers and over 2000 personal computers, laptops and printers as well as the network infrastructures to allow for centralized electronic “filing cabinets” and for seamless, transparent communication.

2. General Support (100-352510): This program accounts for the costs of supporting the County’s information

technology and telecommunications services including staff and office related expenses.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 352505 ITS Maintenance $ 3,513,668 3,513,668 3,928,004 3,928,004 3,928,004 414,336 12%

100 352510 ITS Operations 6,768,797 6,768,797 7,196,641 7,196,641 7,196,641 427,844 6%

Total 10,282,465 10,282,465 11,124,645 11,124,645 11,124,645 842,180 8%

by category

Interdepartmental 4,032 4,032 4,150 4,150 4,150 118 3%

Miscellaneous 11,584 11,584 8,184 8,184 8,184 (3,400) -29%

Operating Transfers In 508,000 508,000 508,000 508,000

Total Revenues 15,616 15,616 520,334 520,334 520,334 504,718 3232%


Materials & Services 3,667,858 3,667,858 4,084,195 4,084,195 4,084,195 416,337 11%


$ 10,266,849 10,266,849 10,604,311 10,604,311 10,604,311 337,462 3%

FTE's 58.00 58.00 58.00 58.00 58.00 -

Change



Budget Analysis: Revenue increases $504,718 (3,232%) for support of an aggressive completion phase for the refresh of desktop hardware and software. This includes a $508,000 transfer from the Strategic Investment and Gain Share Fund (204-1640). After fiscal year 2013-14, the County will transition to a more typical replacement schedule that will be fully funded by user departments. Expenditures increase a total of $842,180 (8%), including $414,336 in the System Maintenance Program and $427,844 in ITS Operations. The increase in the System Maintenance program is due primarily to desktop computer upgrades, desktop security suite replacement, network infrastructure component upgrade/replacement, software licenses, and contractor services related to the hardware/software migration. The Division has been transitioning user departments to updated levels of licensing of desktop operating systems and software over the last couple of years. FY 2013-14 represents the final push to complete the transition with remaining users. After this fiscal year, expenditures are anticipated to return to historical levels focusing on continued hardware replacement, while this year’s software license investment is expected to deliver a service life of a minimum of five years. The increase in the ITS Operations Program is due primarily to costs associated with salary and benefits of employees. This includes cost of living, PERS and health insurance. The budget includes status quo staffing levels.

61

Purchasing 100-3530 Budget Detail The Purchasing Division monitors the County’s purchasing processes and is dedicated to developing and maintaining public and vendor trust through fair, ethical and competitive procurement practices. The Division has the following programs: 1. Purchasing (100-353005): Purchasing is responsible for posting and publishing current solicitation

opportunities such as request for quotes, invitation to bids, and request for proposals. Is responsible for training department staff, reviewing contracts and administering purchasing/contracting policies and procedures.

2. Personal Property Disposition (100-353010): Obtains necessary surplus declarations, provides storage

facilities, and coordinates auctions and other formal sales, as well as the record keeping.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 353005 Purchasing Services $ 419,681 419,681 459,087 459,087 459,087 39,406 9%

100 353010 Personal Property Disposition 3,500 3,500 2,500 2,500 2,500 (1,000) -29%

Total 423,181 423,181 461,587 461,587 461,587 38,406 9%

by category

Miscellaneous 7,600 7,600 7,500 7,500 7,500 (100) -1%

Total Revenues 7,600 7,600 7,500 7,500 7,500 (100) -1%



Other 500 500 500 500 500 -


$ 415,581 415,581 454,087 454,087 454,087 38,506 9%

FTE's 4.00 4.00 4.00 4.00 4.00 -

Change



Budget Analysis: Revenue decreases $100 (1%) due to the anticipated sale of surplus property. The General Fund Subsidy increases $38,506 (9%). Expenditures increase $38,406 (9%) due primarily to salary and benefit expenses. This represents a status quo budget.

62

Facilities Management 100-3535 Budget Detail

The Facilities division provides maintenance and repair of nearly 30 County owned buildings (over 1.3 million square feet), grounds, and associated landscape. The work of the division is accomplished with a blended compliment of County staff and outside contractors. The division has the following programs:

1. Maintenance (100-353505): Includes contracts for services and supplies required for the maintenance, repair, cleaning and landscaping of County-owned or operated facilities.

2. Operations (100-353525): Includes personal services and all related costs such as training, travel, uniforms,

etc.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 353505 Facilities Maintenance $ 4,547,271 4,547,271 4,705,490 4,705,490 4,705,490 158,219 3%

100 353525 Facilities Operations 3,486,622 3,486,622 3,669,815 3,669,815 3,656,315 169,693 5%

Total 8,033,893 8,033,893 8,375,305 8,375,305 8,361,805 327,912 4%

by category


Miscellaneous 87,077 87,077 88,948 88,948 88,948 1,871 2%

Total Revenues 102,077 102,077 100,948 100,948 100,948 (1,129) -1%



Other 1,500 1,500 2,500 2,500 2,500 1,000 67%

Principal Payments 81,569 81,569 75,512 75,512 75,512 (6,057) -7%

Interest Payments 10,243 10,243 6,761 6,761 6,761 (3,482) -34%

Capital Outlay 20,700 20,700 15,800 15,800 15,800 (4,900) -24%


$ 7,931,816 7,931,816 8,260,857 8,260,857 8,260,857 329,041 4%

FTE's 35.00 35.00 35.00 35.00 35.00 -

Change



Budget Analysis: Revenue decreases $1,129 (1%) due primarily to a reduction in interdepartmental revenue. These revenues represent special service requests by departments and have been diminishing over the last several years. The General Fund Subsidy increases $329,041 (4%). Expenditures increase $327,912 (4%). The Facilities Maintenance program increases $158,219 (3%) due primarily to adjustments in contract services and supplies required to maintain and repair varied building components and systems. The Facilities Operations program increases $169,693 (5%) due primarily to cost of living, PERS, and health insurance expenses for staff. Due to efforts to improve the energy efficiency of County buildings and systems, utilities are budgeted to remain at the fiscal year 2012-13 levels ($1.8 million). Capital Outlay is reduced $4,900 (24%) and includes the purchase of two Gator electric utility vehicles (one new and one replacement). The Division continues to pursue improvements and programs to reduce energy consumption, increase recycling, and deploy green practices. Efforts to manage energy consumption are proving effective as the total energy use is decreasing in County facilities.

63

Fleet Management 500-3540 Budget Detail Fleet Management is responsible for the procurement of safe, dependable, cost-effective vehicles and equipment and to manage and maintain these assets through quality service programs. Fleet Management Services (500-354005): The Division provides Vehicle & Equipment Maintenance and Capital Replacement Funding for the County as follows:

Vehicle & Equipment Maintenance: Provides scheduled and unscheduled maintenance and repair of County vehicles and equipment. Vehicle and Equipment Acquisition and Disposal: Provides specification development, acquisition

process management, up fitting and in-service preparation, modifications, decommissioning and disposal.

Fuel: Provides fuel supply and support for County vehicles and equipment. Motor Pool: Provides short-term rental of passenger vehicles to County departments. Contract Administration: Provides a wide variety of contracts in support of the above services. Policy Development: Provides oversight for the acquisition and operation of vehicles and

equipment through administration of the County Vehicle and Equipment Use policy. Capital Replacement Funding (502-3541): Provides for the cyclical replacement and acquisition of County

vehicles and equipment.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

500 354005 Fleet Management Services $ 4,828,667 4,828,667 5,003,824 5,003,824 5,003,824 175,157 4%

by category

Charges for Services 4,292,569 4,292,569 4,329,467 4,329,467 4,329,467 36,898 1%

Interdepartmental 51,070 51,070 - - - (51,070) -100%

Miscellaneous 3,735 3,735 2,200 2,200 2,200 (1,535) -41%

Operating Transfers In 18,057 18,057 16,740 16,740 16,740 (1,317) -7%

Total Revenues 4,365,431 4,365,431 4,348,407 4,348,407 4,348,407 (17,024) 0%



Other 51,070 51,070 - - - (51,070) -100%

Interfund 264,815 264,815 250,491 250,491 250,491 (14,324) -5%

Capital Outlay 48,400 48,400 - - - (48,400) -100%

subtotal 4,350,743 4,350,743 4,331,810 4,331,810 4,331,810 (18,933) 0%

Contingency 477,924 477,924 672,014 672,014 672,014 194,090 41%


Revenues under expenditures (463,236) (463,236) (655,417) (655,417) (655,417) (192,181) 41%

Beginning Fund Balance 463,236 463,236 655,417 655,417 655,417 192,181 41%

$ - - - - - -

FTE's 17.00 17.00 16.00 16.00 16.00 (1.00) -6%

Change


Ending Fund Balance

64

Fleet Management 500-3540 Budget Detail

Budget Analysis: Revenues and expenditures, excluding contingency, decrease $17,024 and $18,933 respectively. The beginning fund balance increases $192,181 (41%). Personnel Services increase $26,307. This is the net effect of increases related to cost of living, PERS and health insurance and reductions linked to the elimination of a 1.0 FTE Equipment Mechanic position. Materials & Services increase $68,554 (3%), due primarily to automotive supplies related to the transition from the Ford Crown Victoria and Expedition to Chevrolet Caprice and Tahoe patrol vehicles. The amount budgeted for fuel remains at the fiscal year 2012-13 levels. All other requested expenditures continue the program at current service levels. Contingency increases $194,090 (41%) and is set aside for unanticipated expenses or growth in expenses (i.e., fuel expenses). The division currently maintains approximately 559 units. The number of units increased slightly (1.2%) with the addition of the Washington County Fairgrounds vehicles. The automotive maintenance and repair services are cyclical and include specialized services not provided directly by Fleet services staff. Outsourced services include auto body repair, glass replacement, upholstery repair, transmission repair and unique up-fitting services.

65

Internal Services 516-3545 Budget Detail Internal Services is a Special Fund org unit that provides centralized administration and monthly account of the following programs to County departments and associated agencies. 1. Internal Services Contingency (516-354505): Accounts for the contingency and interest earnings for the

entire Internal Services Fund. 2. Mail Messenger Services (516-354510): Pickup and delivery for U.S. mail, UPS, Federal Express, State

shuttle, and non-mail items; as well as posting and accounting for all outgoing U.S. mail, UPS and Federal Express. New program name in fiscal year 2013-14 from Postage Internal/Mail Messenger Services.

3. Office Supplies Internal (516-354515): Orders office supplies and paper products. This program is

discontinued in FY 2013-14. 4. Printing and Copiers (516-354520): Provides printing services, including forms, letterhead, envelopes,

business cards, booklets, and multiple color specialty jobs and high speed printing. New program name in FY 2013-14 from Printing Internal.

5. Photocopying Services (516-354525): Provides convenience copiers throughout the County. Services include

copiers, paper, supplies, and maintenance for all convenience copiers. This program is discontinued in FY 2013-14.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

516 354505 Contingency $ 306,502 306,502 310,442 310,442 310,442 3,940 1%

516 354510 Postage 852,449 852,449 1,054,681 1,054,681 1,054,681 202,232 24%

516 354515 Office Supplies 229,922 229,922 - - - (229,922) -100%

516 354520 Printing 332,158 332,158 688,452 688,452 688,452 356,294 107%

516 354525 Photocopy Services 427,997 427,997 - - - (427,997) -100%

Total 2,149,028 2,149,028 2,053,575 2,053,575 2,053,575 (95,453) -4%

by category


Miscellaneous 157,500 157,500 132,950 132,950 132,950 (24,550) -16%

Operating Transfers In 5,290 5,290 5,147 5,147 5,147 (143) -3%

Total Revenues 1,759,437 1,759,437 1,764,021 1,764,021 1,764,021 4,584 0%

Personnel Services 486,293 486,293 453,441 453,441 453,441 (32,852) -7%


Interfund 209,018 209,018 187,334 187,334 187,334 (21,684) -10%

Capital Outlay 229,110 229,110 177,000 177,000 177,000 (52,110) -23%

subtotal 1,842,526 1,842,526 1,743,133 1,743,133 1,743,133 (99,393) -5%

Contingency 306,502 306,502 310,442 310,442 310,442 3,940 1%


Revenues under expenditures (389,591) (389,591) (289,554) (289,554) (289,554) 100,037 -26%

Beginning Fund Balance 389,591 389,591 289,554 289,554 289,554 (100,037) -26%

$ - - - - - -

FTE's 7.00 7.00 7.00 7.00 7.00 -

Change


Ending Fund Balance

66

Internal Services 516-3545 Budget Detail

Budget Analysis: Internal Services is funded by fees charged to departments and other agencies. The rates are established to provide sufficient funding for services and to maintain an adequate fund balance. Revenues are anticipated to decrease $95,453 (4%). Expenditures decrease $99,393 (5%) due primarily to 1) a $32,852 reduction in Personnel Services related to a vacant Delivery Clerk position; 2) a $21,684 reduction in expenses related to the Full Cost Allocation Plan; and 3) a $52,110 reduction in Capital Outlay as a result of large equipment replacements in FY 2012-13. Contingency increases $3,940 (1%) and is set aside for future equipment replacements. The Contingency fluctuates over a five year period as revenues are set aside for future replacements. Central Services has removed surcharges such as the $.06 per each piece of mail (handling charge) and 10% mark up on office supplies etc. The surcharges have been replaced by including them in a higher mail messenger fee. This will provide departments more clarity on how much postage and office supplies are actually costing from the vendors. Four programs have been combined into two and more accurately capture current business practices and service lines. Central Services continues to work with the office products vendor and departments to implement a “green list” of sustainably preferred products.

67


68

Sheriff’s Office Administration ---------------------------------------------------------100-4010

County-wide Law Enforcement ------------------------------------------------------100-4020

Jail -----------------------------------------------------------------------------------100-4030

District Attorney ----------------------------------------------------------------------100-4510

Juvenile ------------------------------------------------------------------------------100-5010

Juvenile Administration --------------------------------------------------------------100-5030

Jail Health Care ----------------------------------------------------------------------100-7020

Justice Court -------------------------------------------------------------------------100-8010

Law Library ---------------------------------------------------------------------------176-8510

District Patrol -------------------------------------------------------------------------182-4020

Sheriff’s Contract Services -----------------------------------------------------------186-4060

Community Corrections --------------------------------------------------------------188-5510

Juvenile Grants -----------------------------------------------------------------------196-5040

Juvenile Conciliation Services -------------------------------------------------------197-5020

Court Security ------------------------------------------------------------------------202-4040

Grants & Donations ------------------------------------------------------------------224-4050

Jail Commissary ---------------------------------------------------------------------226-4030

Juvenile High Risk Prevention Funds ------------------------------------------------228-5050

Local Option Levy Administration ----------------------------------------------------234-1690

Local Option Levy Sheriff’s Administration -------------------------------------------234-4010

Local Option Levy Law Enforcement -------------------------------------------------234-4020

Local Option Levy Jail ----------------------------------------------------------------234-4030

Local Option Levy District Attorney --------------------------------------------------234-4510

Local Option Levy Juvenile ------------------------------------------------------------234-5010

Local Option Levy Community Corrections -------------------------------------------234-5515

Civil Forfeitures -----------------------------------------------------------------------238-4090

Public Safety Justicean

d

69

PUBLIC SAFETY & JUSTICE

Public Safety & Justice provides services for Washington County citizens to ensure the public’s safety and welfare, and a justice system that functions in a collaborative and cooperative effort. Organization Unit Adopted Modified Proposed Approved Adopted

Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ %

LOL -Administration $ 11,347,558 11,347,558 11,813,592 11,813,592 11,813,592 466,034 4%

Sheriff's Office Administration 3,969,287 3,969,287 4,153,290 4,153,290 4,153,290 184,003 5%

Law Enforcement Services 17,263,022 17,263,022 17,434,862 17,434,862 17,434,862 171,840 1%

Jail 21,083,410 21,083,410 21,912,899 21,912,899 21,912,899 829,489 4%

District Patrol 20,612,567 20,612,567 22,064,942 22,064,942 22,064,942 1,452,375 7%

Sheriff's Office Contract Services 776,425 776,425 826,298 826,298 826,298 49,873 6%

Court Security Fund 491,423 491,423 447,064 447,064 447,064 (44,359) -9%

Grants and Donations 2,768,300 2,768,300 2,365,353 2,365,353 2,365,353 (402,947) -15%

Jail Commissary 433,112 433,112 432,156 432,156 432,156 (956) 0%

LOL -Sheriff's Office Admin. 942,725 942,725 998,943 998,943 998,943 56,218 6%

LOL -Law Enforcement Services 9,015,815 9,015,815 9,641,837 9,641,837 9,641,837 626,022 7%

LOL -Jail 2,101,537 2,101,537 2,192,525 2,192,525 2,192,525 90,988 4%

Civil Forfeitures 1,577,496 1,577,496 1,740,219 1,740,219 1,740,219 162,723 10%

81,035,119 81,035,119 84,210,388 84,210,388 84,210,388 3,175,269 4%

District Attorney 9,755,783 9,755,783 10,082,747 10,082,747 10,082,747 326,964 3%

LOL -District Attorney 2,308,901 2,308,901 2,502,924 2,502,924 2,502,924 194,023 8%

12,064,684 12,064,684 12,585,671 12,585,671 12,585,671 520,987 4%

Juvenile 5,746,627 5,746,627 5,814,696 5,814,696 5,814,696 68,069 1%

Juvenile Administration 1,312,660 1,312,660 1,384,266 1,384,266 1,384,266 71,606 5%

Juvenile Grants 858,903 858,903 831,005 831,005 831,005 (27,898) -3%

Juvenile Conciliation Services 660,306 660,306 608,745 608,745 608,745 (51,561) -8%

Juvenile High Risk Prevention Funds 1,937,434 1,937,434 1,834,872 1,834,872 1,834,872 (102,562) -5%

LOL -Juvenile 1,036,844 1,036,844 1,057,581 1,057,581 1,057,581 20,737 2%

11,552,774 11,552,774 11,531,165 11,531,165 11,531,165 (21,609) 0%

Community Corrections 13,514,788 13,514,788 13,721,402 13,721,402 13,721,402 206,614 2%

LOL -Community Corrections 3,508,269 3,508,269 3,665,087 3,665,087 3,665,087 156,818 4%

Jail Health Care 4,704,033 4,704,033 4,876,629 4,876,629 4,876,629 172,596 4%

Washington County Justice Court 725,248 725,248 780,498 780,498 780,498 55,250 8%

Law Library 1,582,766 1,582,766 1,540,650 1,540,650 1,540,650 (42,116) -3%

7,012,047 7,012,047 7,197,777 7,197,777 7,197,777 185,730 3%

Totals 140,035,239 140,035,239 144,725,082 144,725,082 ######### 4,689,843 3%

General Fund 64,560,070 64,560,070 66,439,887 66,439,887 66,439,887 1,879,817 3%

Special Funds 75,475,169 75,475,169 78,285,195 78,285,195 78,285,195 2,810,026 4%

Totals $ 140,035,239 140,035,239 144,725,082 144,725,082 ######### 4,689,843 3%

FTE's 824.92 824.92 824.30 824.30 824.30 (0.62) 0%

363,432

subtotal - Other

17,023,057 17,023,057

11,347,558

17,386,489

subtotal - Sheriff's Office

subtotal - District Attorney

11,813,592

17,386,489

subtotal - Administration 11,813,592

17,386,489

466,034 11,347,558

subtotal - Juvenile

11,813,592

subtotal - Community

Corrections

Change

4%

1%

70

BUDGET OVERVIEW



Taxes $ 20,054,340 20,054,340 20,423,758 20,423,758 ####### 369,418 2%Licenses & Permits 496,000 496,000 542,500 542,500 542,500 46,500 9%Intergovernmental 16,592,737 16,592,737 16,823,068 16,823,068 ####### 230,331 1%Charges for Services 3,171,453 3,171,453 2,933,925 2,933,925 2,933,925 (237,528) -7%Fines & Forfeitures 1,757,500 1,757,500 1,830,000 1,830,000 1,830,000 72,500 4%Interdepartmental 214,109 214,109 197,998 197,998 197,998 (16,111) -8%Intradepartmental 2,773,699 2,773,699 3,037,707 3,037,707 3,037,707 264,008 10%Miscellaneous 22,756,968 22,756,968 24,147,597 24,147,597 ####### 1,390,629 6%Operating Transfers In 2,955,615 2,955,615 2,966,402 2,966,402 2,966,402 10,787 0%

Total Revenues 70,772,421 70,772,421 72,902,955 72,902,955 ######### 2,130,534 3%

Personnel Services 91,023,310 91,023,310 94,660,026 94,660,026 ####### 3,636,716 4%Materials & Services 22,450,930 22,700,930 22,989,351 22,989,351 ####### 288,421 1%Other 2,731,165 2,731,165 2,675,885 2,675,885 2,675,885 (55,280) -2%Interfund 9,834,069 9,834,069 10,684,003 10,684,003 ####### 849,934 9%Operating Transfers Out 17,750 17,750 17,787 17,787 17,787 37 0%Principal pymnts - long-term debt 455,381 455,381 369,646 369,646 369,646 (85,735) -19%Interest payments 76,498 76,498 59,517 59,517 59,517 (16,981) -22%Capital Outlay 1,253,394 1,253,394 1,177,018 1,177,018 1,177,018 (76,376) -6%

subtotal - Expenditures 127,842,497 128,092,497 132,633,233 ########## ######### 4,540,736 4%Contingency 12,192,742 11,942,742 12,091,849 12,091,849 ####### 149,107 1%

Total Expenditures 140,035,239 140,035,239 144,725,082 ########## ######### 4,689,843 3%

(69,262,818) (69,262,818) (71,822,127) (71,822,127) ####### (2,559,309) 4%General Fund Subsidy 55,715,093 55,715,093 57,231,775 57,231,775 ####### 1,516,682 3%Beginning Balances 13,547,725 13,547,725 14,590,352 14,590,352 ####### 1,042,627 8%



Change

$64,560,070 $66,439,887

$75,475,169 $78,285,195

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

80,000,000

90,000,000

2012-13 2013-14

General Fund

Special Funds

DA9%

Jail Health Care3%

Juvenile8%

Justice Court1%

Community Corrections

12%

Law Library1%

Administration8%

Sheriff58%

71

PUBLIC SAFETY & JUSTICE - without Local Option Levy Fund

Organization Unit Adopted Modified Proposed Approved Adopted

Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ %

Sheriff's Office Administration 3,969,287 3,969,287 4,153,290 4,153,290 4,153,290 184,003 5%

Law Enforcement Services 17,263,022 17,263,022 17,434,862 17,434,862 17,434,862 171,840 1%

Jail 21,083,410 21,083,410 21,912,899 21,912,899 21,912,899 829,489 4%

District Patrol 20,612,567 20,612,567 22,064,942 22,064,942 22,064,942 1,452,375 7%

Sheriff's Office Contract Services 776,425 776,425 826,298 826,298 826,298 49,873 6%

Court Security Fund 491,423 491,423 447,064 447,064 447,064 (44,359) -9%

Grants and Donations 2,768,300 2,768,300 2,365,353 2,365,353 2,365,353 (402,947) -15%

Jail Commissary 433,112 433,112 432,156 432,156 432,156 (956) 0%

Civil Forfeitures 1,577,496 1,577,496 1,740,219 1,740,219 1,740,219 162,723 10%

68,975,042 68,975,042 71,377,083 71,377,083 71,377,083 2,402,041 3%

District Attorney 9,755,783 9,755,783 10,082,747 10,082,747 10,082,747 326,964 3%

9,755,783 9,755,783 10,082,747 10,082,747 10,082,747 326,964 3%

Juvenile 5,746,627 5,746,627 5,814,696 5,814,696 5,814,696 68,069 1%

Juvenile Administration 1,312,660 1,312,660 1,384,266 1,384,266 1,384,266 71,606 5%

Juvenile Grants 858,903 858,903 831,005 831,005 831,005 (27,898) -3%

Juvenile Conciliation Services 660,306 660,306 608,745 608,745 608,745 (51,561) -8%

Juvenile High Risk Prevention Funds 1,937,434 1,937,434 1,834,872 1,834,872 1,834,872 (102,562) -5%

10,515,930 10,515,930 10,473,584 10,473,584 10,473,584 (42,346) 0%

Community Corrections 13,514,788 13,514,788 13,721,402 13,721,402 13,721,402 206,614 2%

Law Library 1,582,766 1,582,766 1,540,650 1,540,650 1,540,650 (42,116) -3%

1,582,766 1,582,766 1,540,650 1,540,650 1,540,650 (42,116) -3%

Jail Health Care 4,704,033 4,704,033 4,876,629 4,876,629 4,876,629 172,596 4%

Washington County Justice Court 725,248 725,248 780,498 780,498 780,498 55,250 8%

5,429,281 5,429,281 5,657,127 5,657,127 5,657,127 227,846 4%

Totals 109,773,590 109,773,590 112,852,593 112,852,593 112,852,593 3,079,003 3%

General Fund 64,560,070 64,560,070 66,439,887 66,439,887 66,439,887 1,879,817 3%

Special Funds 45,213,520 45,213,520 46,412,706 46,412,706 46,412,706 1,199,186 3%

Totals $ 109,773,590 109,773,590 112,852,593 112,852,593 112,852,593 3,079,003 3%

FTE's 693.17 693.17 692.55 692.55 692.55 (0.62) 0%

13,721,402 13,721,402

subtotal - Law Library

13,721,402 206,614 13,514,788 13,514,788

subtotal - Sheriff's Office

subtotal - District Attorney

subtotal - Juvenile

subtotal - Other

subtotal - Community

Corrections

Change

72

BUDGET OVERVIEW



Licenses & Permits $ 496,000 496,000 542,500 542,500 542,500 46,500 9%Intergovernmental 16,205,229 16,205,229 16,438,851 16,438,851 16,438,851 233,622 1%Charges for Services 3,119,323 3,119,323 2,881,795 2,881,795 2,881,795 (237,528) -8%Fines & Forfeitures 1,757,500 1,757,500 1,830,000 1,830,000 1,830,000 72,500 4%Interdepartmental 214,109 214,109 197,998 197,998 197,998 (16,111) -8%Intradepartmental 2,748,699 2,748,699 3,012,707 3,012,707 3,012,707 264,008 10%Miscellaneous 22,686,068 22,686,068 24,020,303 24,020,303 24,020,303 1,334,235 6%Operating Transfers In 2,808,335 2,808,335 2,808,671 2,808,671 2,808,671 336 0%

Total Revenues 50,035,263 50,035,263 51,732,825 51,732,825 51,732,825 1,697,562 3%

Personnel Services 76,913,624 76,913,624 79,777,422 79,777,422 79,777,422 2,863,798 4%

Materials & Services 19,989,862 19,989,862 20,197,522 20,197,522 20,197,522 207,660 1%Other 2,237,647 2,237,647 2,175,443 2,175,443 2,175,443 (62,204) -3%Interfund 7,209,467 7,209,467 7,792,246 7,792,246 7,792,246 582,779 8%Operating Transfers Out 17,750 17,750 17,787 17,787 17,787 37 0%Principal pymnts - long-term debt 455,381 455,381 369,646 369,646 369,646 (85,735) -19%Interest payments 76,498 76,498 59,517 59,517 59,517 (16,981) -22%Capital Outlay 1,172,979 1,172,979 1,057,649 1,057,649 1,057,649 (115,330) -10%

subtotal - Expenditures 108,073,208 108,073,208 111,447,232 111,447,232 111,447,232 3,374,024 3%Contingency 1,700,382 1,700,382 1,405,361 1,405,361 1,405,361 (295,021) -17%


Expenditures

General Fund Subsidy 55,715,093 55,715,093 57,231,775 57,231,775 57,231,775 1,516,682 3%Beginning Balances 4,023,234 4,023,234 3,887,993 3,887,993 3,887,993 (135,241) -3%


(61,119,768) (1,381,441) (59,738,327) (59,738,327) (61,119,768) (61,119,768) Revenues over(under)

2%

Change

$64,560,070 $66,439,887

$45,213,520 $46,412,706

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

2012-13 2013-14

General Fund

Special Funds

District Attorney

9%

Jail Health Care4%

Law Library2%

Juvenile9%


12%Justice Court

1%

Sheriff63%

73

Sheriff’s Office Administration 100-4010 Budget Detail This organization unit provides direction and support for the entire Sheriff’s Office operations. The organization contains the following administrative programs: 1. Executive Administration (100-401005): Provides direction for the Sheriff’s Office including strategic planning

and policy development. Provides public information, media relations and labor negotiations. 2. Business Administration (100-401010): Provides business support to the Sheriff’s Office including budget

development/control; cost accounting; purchasing; inventory control; inmate banking; cash control; contract negotiation/administration; personnel and payroll activities; grant administration and facilities liaison.

3. Training (100-401015): Coordinates both in-house and external training for all Sheriff’s Office personnel. 4. Law Enforcement Technology (100-401020): Collects, analyzes and presents information in support of

effective management decision making; provides operations analysis and support including intelligence data and crime analysis. This program was previously named Research & Planning.

5. Professional Standards Unit (100-401025): Conducts internal affairs investigations; responds to citizen

complaints; and conducts background investigations of potential employees, vendors, etc. Coordinates testing and hiring of employees.


100 401005 Executive Administration $ 1,055,622 1,055,622 1,115,005 1,115,005 1,115,005 59,383 6%100 401010 Business Support Services 1,105,641 1,105,641 1,172,479 1,172,479 1,172,479 66,838 6%100 401015 Training 994,479 994,479 1,003,780 1,003,780 1,003,780 9,301 1%

100 401025 Professional Standards 471,916 471,916 517,934 517,934 517,934 46,018 10%Total 3,969,287 3,969,287 4,153,290 4,153,290 4,153,290 184,003 5%

by categoryIntradepartmental 35,561 35,561 36,628 36,628 36,628 1,067 3%Miscellaneous 36,677 36,677 40,978 40,978 40,978 4,301 12%

Total Revenues 72,238 72,238 77,606 77,606 77,606 5,368 7%

Personnel Services 3,405,666 3,405,666 3,595,136 3,595,136 3,595,136 189,470 6%Materials & Services 536,980 536,980 528,961 528,961 528,961 (8,019) -1%Other 25,641 25,641 26,193 26,193 26,193 552 2%Interfund 1,000 1,000 3,000 3,000 3,000 2,000 200%

Total Expenditures 3,969,287 3,969,287 4,153,290 4,153,290 4,153,290 184,003 5%General Fund Subsidy $ 3,897,049 3,897,049 4,075,684 4,075,684 4,075,684 178,635 5%

30.50 30.50 30.50 30.50 30.50

2,463 1%

FTE's


Law Enforcement Technology

341,629 100 401020

344,092 344,092 341,629 344,092

74

Sheriff’s Office Administration 100-4010 Budget Detail

Budget Analysis: Revenue increases $5,368 (7%) due primarily to administrative overhead from services contracted for by TriMet and the cities of Banks and Gaston. Other increases include reimbursement of training expenses and state revenue that provides for administrative costs of housing Senate Bill 1145 prisoners. Expenditures increase 184,003 (5%). Personnel Services increase $189,470 for cost of living, health insurance, and PERS. Materials and Services decrease $8,019 due to lower shooting range fees. Interfund expenditures increase to provide for a Human Resources job analysis study. No Capital Outlay is budgeted for fiscal year 2013-14. Staffing levels remain unchanged and the General Fund subsidy increases $178,635 (5%). Beginning in FY 2013-14, the Research, Planning and Analysis program is re-titled Law Enforcement Technology.

75


76

Law Enforcement Services 100-4020 Budget Detail This organizational unit provides Sheriff’s Office (SO) support for the following service programs which are supported by either the General Fund or special fee-based revenues: 1. Patrol Operations (100-402005): Provides traffic enforcement and accident investigation services; responds to

citizen generated calls for service; patrols county roads, neighborhoods and businesses to prevent criminal activity.

2. Investigations (100-402010): Investigates crimes and criminal organizations related to Washington County by

utilizing both traditional and undercover investigative methodologies. Investigations are conducted internally and through participation on interagency teams/task forces; investigators perform crime analysis and case management functions. The division also provides County-wide services with regard to narcotics enforcement, fraud and identity theft enforcement, gang activity suppression, criminal intelligence, auto theft enforcement, sex offender registration, violent crimes, forensic science services and evidence management.

3. Records (100-402015): Maintains, distributes and stores criminal and jail records; accepts citizen crime reports

over the phone; collects fees for service from the public; processes inmate bail and processes warrants. 4. Crime Prevention (100-402020): Provides community education designed to reduce incidence and fear of

criminal victimization. Topics include but are not limited to: personal safety, identity theft, neighborhood watch, recognizing child molesters, gangs and graffiti, and an award-winning methamphetamine awareness campaign. All topics available in English and Spanish. Unit works closely with patrol deputies to address neighborhood livability issues, nuisance properties and provides citizens aged 65 and older assistance in reducing incidence and fear of criminal victimization.

5. SO Emergency Planning (100-402025): Provides disaster planning, training and management

activities/services. 6. Civil (100-402030): Process and service of protective orders, subpoenas. Enforces eviction orders, restraining

orders, child custody orders and orders to seize and sell property. Responds to abandoned vehicle complaints. 7. Permits (100-402035): Administers the County alarm ordinance by processing alarm permit applications,

tracks alarm incidents and regulates false alarm actions. Processes State mandated concealed handgun applications and licenses. Provides fingerprint services to the public.

77

Law Enforcement Services 100-4020 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 402005 Patrol Operations $ 6,447,188 6,447,188 6,688,720 6,688,720 6,688,720 241,532 4%

100 402010 Investigations 6,276,677 6,276,677 6,503,407 6,503,407 6,503,407 226,730 4%

100 402015 Records 1,598,012 1,598,012 1,631,886 1,631,886 1,631,886 33,874 2%

100 402030 Civil 1,016,562 1,016,562 1,041,774 1,041,774 1,041,774 25,212 2%

100 402035 Permits 429,387 429,387 458,673 458,673 458,673 29,286 7%

Total 17,263,022 17,263,022 17,434,862 17,434,862 17,434,862 171,840 1%

by category

Licenses & Permits 463,000 463,000 509,500 509,500 509,500 46,500 10%

Intergovernmental 447,500 447,500 298,981 298,981 298,981 (148,519) -33%


Interdepartmental - - 5,000 5,000 5,000 5,000

Intradepartmental 70,000 70,000 72,000 72,000 72,000 2,000 3%

Miscellaneous 205,800 205,800 220,405 220,405 220,405 14,605 7%

Total Revenues 1,667,167 1,667,167 1,704,477 1,704,477 1,704,477 37,310 2%



Other 671,123 671,123 694,260 694,260 694,260 23,137 3%

Interfund 9,000 9,000 9,000 9,000 9,000 -

Capital Outlay 10,868 10,868 48,610 48,610 48,610 37,742 347%


General Fund Subsidy $ 15,595,855 15,595,855 15,730,385 15,730,385 15,730,385 134,530 1%

128.65 128.65 125.65 125.65 125.65 (3.00) -2%FTE's

Change


Crime Prevention & Public

Information

Sheriff's Office- Emergency

Management

900,853

154,234 154,234 154,234 (440,109)

900,853 956,168 956,168 956,168 100

100

402020

402025-74%

6%55,315

594,343 594,343

Patrol Operations38%

Permits3%

Records9%

Crime Prevention & Public Information

6%

Investigations37%

Sheriff's Office-Emergency

Management1%

Civil6%

78

Law Enforcement Services 100-4020 Budget Detail

Budget Analysis: Revenue increases $37,310 (2%). This is the net impact of increases in Charges for Service ($117,724), licenses and permits ($46,500), miscellaneous revenues ($21,605) and a decrease in Intergovernmental Revenues ($148,519). A portion of Intergovernmental revenues earmarked for emergency management are being redirected to the new Emergency Management organization unit (100-3210) beginning in fiscal year 2013-14. Expenditure increases related to cost of living and benefit adjustments are partially offset by decreases related to the transfer of 3.0 FTE to the Emergency Management organization unit, including an Emergency Management Supervisor, Emergency Management Coordinator and an Administrative Specialist II. The net impact is a $170,726 increase in Personnel Services. Materials and Services are reduced $59,765 due to adjustments in contracted services and lease and rental space. In addition to the transfer of 3.0 FTE Emergency Management staff, a 1.0 FTE Administrative Specialist II position is eliminated and a 1.0 FTE Criminalist II position is added. Overall staffing levels are reduced by 3.00 FTE. General Fund subsidy increases $134,530 (1%).

79

Jail 100-4030 Budget Detail The Sheriff’s Office jail programs are supported by either the General Fund or other departmental revenues and are identified below: 1. Administration (100-403005): Provides administrative support to the jail. 2. Jail Housing/Security (100-403010): Provides classification and incarceration of inmates; facility security;

meals, janitorial services and laundry services for the facility; provides mental health and substance abuse counseling; basic adult education and law library services to inmates.

3. Intake & Release Services (100-403025): Processes the booking of offenders; provides transportation of

prisoners to and from other correctional facilities; provides court security services; coordinates the work-in-lieu of jail and electronic home monitoring programs.


100 403005 Jail Administration $ 640,255 640,255 657,127 657,127 657,127 16,872 3%100 403010 Jail Housing 12,258,668 12,258,668 12,713,883 12,713,883 12,713,883 455,215 4%100 403025 Jail Intake and Release 8,184,487 8,184,487 8,541,889 8,541,889 8,541,889 357,402 4%

Total 21,083,410 21,083,410 21,912,899 21,912,899 21,912,899 829,489 4%

by categoryIntergovernmental 439,991 439,991 425,000 425,000 425,000 (14,991) -3%Charges for Services 58,500 58,500 59,000 59,000 59,000 500 1%Interdepartmental 1,000 1,000 1,000 1,000 1,000 - Intradepartmental 2,324,182 2,324,182 2,494,285 2,494,285 2,494,285 170,103 7%Miscellaneous 317,200 317,200 246,200 246,200 246,200 (71,000) -22%

Total Revenues 3,140,873 3,140,873 3,225,485 3,225,485 3,225,485 84,612 3%

Personnel Services 18,736,586 18,736,586 19,563,431 19,563,431 19,563,431 826,845 4%Materials & Services 2,151,404 2,151,404 2,150,868 2,150,868 2,150,868 (536) 0%Other 67,070 67,070 61,000 61,000 61,000 (6,070) -9%Interfund 15,650 15,650 15,600 15,600 15,600 (50) 0%Capital Outlay 112,700 112,700 122,000 122,000 122,000 9,300 8%


169.50 169.50 169.50 169.50 169.50 - FTE's


80

Jail 100-4030 Budget Detail

Budget Analysis: Revenue increases $84,612 (3%). State funding for Senate Bill 1145 prisoners and Measure 73 repeat drunk drivers increase $159,353 (8%) and $79,496 (66%), respectively. These increases are offset by a $94,478 (30%) reduction in federal funding for the State Crime Alien Assistance Program (immigration holds). Expenditures increase $829,489 (4%). Personnel Services increase $826,845 (4%) due primarily to PERS and health insurance. Capital Outlay increases $9,300 (8%) and includes $32,000 to purchase jail replacement furniture, $20,000 for reconfiguring transport vehicles and a $30,700 reduction in jail pod reconfiguration costs. Expenditures for Materials and Services, Interfund expenditures and Other expenditures remain near the previous year’s funding level. Staffing levels remain unchanged and the General Fund subsidy increases $744,877 (4%).

81

District Attorney 100-4510 Budget Detail The District Attorney (DA) is responsible for the prosecution of individuals charged with crimes and other violations of state statutes within Washington County. The DA reviews police reports, prepares/reviews affidavits for search and arrest warrants, directs and assists in criminal investigations, interviews witnesses, prepares charging instruments and fugitive complaints, attends and participates in all court proceedings relating to criminal prosecution, prepares and directs all extradition proceedings in the county and provides on-call assistance to police agencies in Major Crimes Team and Crash Analysis and Reconstruction Team callouts and in child abuse cases as well as other after-hours assistance. The DA is also responsible for legal advice to the juvenile department, the preparation of legal documents relating to all matters brought before the juvenile court and participation in court proceedings; and the establishment, modification and enforcement of child support judgments.

1. Child Support Enforcement (100-451005): This program establishes modifies and enforces court-ordered minor child support judgments, including: interviewing witnesses, examining support payment records, preparing necessary legal documents, attending all child support court hearings, initiating Uniform Reciprocal Support Enforcement cases for possible criminal action. This program is also responsible for establishing paternity for cases that meet certain statutory guidelines and for establishing orders of support in those cases. This program is funded mainly by federal funds.

2. Criminal Prosecution (100-451010): This program conducts prosecution of felony and misdemeanor crimes,

violations, and major traffic offenses and restraining order violations occurring in Washington County; processes all probation revocation, extradition and criminal appeals. Also, this program prosecutes all juvenile crime in the County, gives advice to the juvenile department, reviews police and social service reports for juveniles, processes juvenile court actions involving criminal delinquency, child abuse or neglect, and termination of parental rights. Support for the internal administrative functions and operations of the DA’s office including reception, file room, routine correspondence and clerical relief is included in this unit along with the overall managerial control and direction. Finally, review and processing for all cases, including those handled through the County’s special prosecution programs are included in this budget. The special programs include drug court, mental health court, early case resolution, DUII and domestic violence deferred sentencing programs.

3. Victim Assistance (100-451015): This program provides assistance to victims who have come into contact

with the criminal justice system. The DA’s office informs victims of their constitutional rights as required and keeps victims up to date on the status of cases, both through formal notification and personal interaction. The DA’s office may provide referral of victims to other sources for assistance and may also contact victims who have suffered from personal injury or property loss to assist with their receiving restitution from various sources.

4. CAMI (Child Abuse Multidisciplinary Intervention (100-451020): In fiscal year 2012-13, this program, which

houses dedicated state funding received from the state unitary assessment fund (ORS 137.290) that was formerly housed in Organization Unit 180-4520 (CAMI), was added to this fund. The program provides education and support to victims of child abuse and their families and serves as a liaison for victims in dealing with police officers, attorneys, physicians and others throughout the criminal investigation and prosecution process. The program also provides staff support to the County’s multidisciplinary child abuse intervention team and child fatality review committee and coordinates services through contract relationships with other social service agencies and medical facilities.

82

District Attorney 100-4510 Budget Detail


100 451005 Child Support Enforcement $ 1,079,240 1,079,240 1,116,938 1,116,938 1,116,938 37,698 3%100 451010 Prosecution Services 7,657,563 7,657,563 7,956,439 7,956,439 7,956,439 298,876 4%100 451015 Victim Assistance 571,979 571,979 561,505 561,505 561,505 (10,474) -2%100 451020 Child Abuse Multi.

Intervention (CAMI) 447,001 447,001 447,865 447,865 447,865 864 0%

Total 9,755,783 9,755,783 10,082,747 10,082,747 10,082,747 326,964 3%

by categoryIntergovernmental 1,479,589 1,479,589 1,508,435 1,508,435 1,508,435 28,846 2%Charges for Services 172,000 172,000 251,450 251,450 251,450 79,450 46%Intradepartmental - - 124,935 124,935 124,935 124,935 Miscellaneous 565,454 565,454 452,865 452,865 452,865 (112,589) -20%

Total Revenues 2,217,043 2,217,043 2,337,685 2,337,685 2,337,685 120,642 5%

Personnel Services 8,869,555 8,869,555 9,179,357 9,179,357 9,179,357 309,802 3%Materials & Services 880,978 880,978 898,390 898,390 898,390 17,412 2%Other 5,000 5,000 5,000 5,000 5,000 - Interfund 250 250 - - - (250) -100%


81.05 81.05 81.05 81.05 81.05 -


FTE's

Budget Analysis: Revenue increases $120,642 (5%). Intergovernmental revenues increase $28,846 (2%) due to additional federal child support enforcement funding. Charges for Service increase $79,450 (46%) for fees charged to attorneys for providing case materials. The increase in Intradepartmental revenue and decrease in Miscellaneous revenues is related to federal Drug Court grant funding that was budgeted in Miscellaneous revenues in fiscal year 2012-13 and is moved to Intradepartmental revenue in fiscal year 2013-14. Overall, Drug Court funding is increased $12,346 (11%). Expenditures increase $326,964 (3%). Personnel Services increase $309,802 (3%) due to cost of living, PERS and health insurance. Materials and Services increase $17,412 (2%) and include an additional $28,121 (8%) to fund child abuse assessments and evaluations that is partially offset by a $7,250 (35%) reduction in training and education expenditures. Staffing levels remain unchanged and the General Fund subsidy increases by $206,322 (3%).

83

Juvenile 100-5010 Budget Detail The Juvenile Department has the responsibility to assure that any child coming within the jurisdiction of the juvenile court receives care, guidance and control-preferably in his/her own home to assure his/her welfare and the best interests of the public. The department also assists the juvenile court in assuring that when a child is removed from the control of his/her parents that care is secured which best meets the needs of the child. 1. Basic Services (100-501005): Conducts an investigation of every child brought before the juvenile court;

represents the interests of the child when the case is heard in the juvenile court; furnishes information and assistance as the court requires and takes charge of any child before and after the hearing as may be directed by the court.

2. Shelter Care (100-501010): Provides for the care and supervision of the child in a neutral setting to obtain

an evaluation that will provide the court with information regarding the needs of the child and the best way to meet those needs.

3. Detention (100-501015): Provides secure facilities for holding those children considered to be immediately endangering themselves or others and are alleged to have committed a major crime. These services are purchased from the Donald E. Long detention facility in Multnomah County.

4. Home Detention (100-501025): Provides for close supervision of youth in their own homes as an alternative to

detention. Provides least restrictive alternative as required by law.


100 501005 Basic Services $ 2,150,644 2,150,644 2,067,577 2,067,577 2,067,577 (83,067) -4%100 501010 Shelter Care 1,192,168 1,192,168 1,470,301 1,470,301 1,470,301 278,133 23%100 501015 Secure Detention 2,230,324 2,230,324 2,090,675 2,090,675 2,090,675 (139,649) -6%100 501025 Home Detention 173,491 173,491 186,143 186,143 186,143 12,652 7%

Total 5,746,627 5,746,627 5,814,696 5,814,696 5,814,696 68,069 1%

by categoryIntergovernmental 15,000 15,000 12,000 12,000 12,000 (3,000) -20%

Total Revenues 15,000 15,000 12,000 12,000 12,000 (3,000) -20%

Personnel Services 3,474,511 3,474,511 3,806,615 3,806,615 3,806,615 332,104 10%Materials & Services 1,978,491 1,978,491 1,820,172 1,820,172 1,820,172 (158,319) -8%Other 37,300 37,300 34,300 34,300 34,300 (3,000) -8%Principal Payments 215,404 215,404 124,798 124,798 124,798 (90,606) -42%Interest Payments 40,921 40,921 28,811 28,811 28,811 (12,110) -30%


34.00 34.00 35.00 35.00 35.00 1.00 3%FTE's


84

Juvenile 100-5010 Budget Detail

Budget Analysis: This organization unit’s single source of revenue is court-ordered restitution payments from youth that are, in turn, paid to crime victims. Juvenile Department resources are redirected in fiscal year 2013-14 to augment staffing in the Shelter Care program. This includes transferring 2.0 FTE Juvenile Counselor II positions to the Shelter Care program from the Basic Services program within this organization unit. The redeployment of resources provides the opportunity to house more youth at the Harkins House facility while reducing the future need for additional secure detention beds. This realignment will also accelerate the process for moving eligible youth to Shelter Care from secure detention. The Shelter Care program provides youth and families access to needs assessments, individual and family services and accredited schooling. Additionally, a 1.0 FTE Juvenile Counselor II position is transferred to this organization unit from organization unit 228-5050 (State High Risk Prevention) for an overall staffing increase of 1.0 FTE. These changes, coupled with cost of living, PERS and health insurance contribute to a $332,104 increase in Personnel Services (10%). Materials and Services are reduced by $158,319 (8%). This includes reductions in secure detention operations and maintenance paid to Multnomah County ($86,000) and for contracted services with various treatment and assessment providers ($32,873). Principal and Interest Payments are also reduced $102,716 (60%) and reflect lower payments for the purchase of detention beds from Multnomah County. No Capital Outlay is included in the proposed budget. The General Fund Subsidy increases by $71,069 (1%).

85

Juvenile Administration 100-5030 Budget Detail This organization unit provides management and administrative services to the following Juvenile Department service areas: basic services, shelter services, secure detention, youth outreach, conciliation services, juvenile grants, and the state high risk prevention program. 1. Juvenile Administration (100-503005): Provides financial activities and operational administration for the

Juvenile Department.


by categoryIntradepartmental 228,956 228,956 234,859 234,859 234,859 5,903 3%

Total Revenues 228,956 228,956 234,859 234,859 234,859 5,903 3%

Personnel Services 1,301,000 1,301,000 1,372,606 1,372,606 1,372,606 71,606 6%Materials & Services 11,360 11,360 11,360 11,360 11,360 - Other 300 300 300 300 300 -


13.00 13.00 13.00 13.00 13.00 -

100 5030055%1,384,266 1,384,266 71,606 $

FTE's


Juvenile Administration Program

1,312,660 1,312,660 1,384,266

Budget Analysis: Revenue, which comes from other Juvenile Department special fund organization units to pay for the cost of administering those funds, increased $5,903 (3%). Expenditures increased $71,606 (5%) due mainly to a Personnel Services increase of $71,606 (6%) for cost of living, PERS and health insurance. Expenditures for Materials & Services and Other expenditures are unchanged. There is no Capital Outlay in the fiscal year 2013-14 budget. There are no changes to staffing levels. In order to meet budget policy for overall General Fund subsidy to the Juvenile Department, a 1.00 FTE Accounting Assistant II position is held vacant in FY 2013-14. The General Fund subsidy is increased $65,703 (6%). The total General Fund subsidy for the Juvenile Department (organization unit 100-5010 and this organization unit) is increased by $136,772 (2%) as compared to FY 2012-13.

86

Jail Health Care 100-7020 Budget Detail Jail Health Services ensures the delivery of health care to Washington County inmates consistent with standards of the community and the National Council on Correctional Health. These services are provided via a private health care provider. 1. Jail Health Care (100-702005): Provides financial activities in support of Jail Health Care.


100 702005 Jail Health Care Program $ 4,704,033 4,704,033 4,876,629 4,876,629 4,876,629 172,596 4%

by categoryMiscellaneous 13,000 13,000 13,000 13,000 13,000 -

Total Revenues 13,000 13,000 13,000 13,000 13,000 -

Personnel Services 5,787 5,787 6,126 6,126 6,126 339 6%Materials & Services 4,698,246 4,698,246 4,870,503 4,870,503 4,870,503 172,257 4%



Budget Analysis Revenues, which are co-payments from inmates for medical services, are unchanged for fiscal year 2013-14. Expenditures increased $172,257 (4%) and reflect: 1) the base cost of the contract with the service provider, which is based on the regional health care consumer price index and; 2) additional funding to provide for costs incurred by the service provider that exceed the aggregate cap of the contract. Personnel Services increase slightly for temporary help. There are no FTE in this organization unit. General Fund Subsidy is increased $172,596 (4%). From FY 2009-10 to FY 2011-12, budgeted growth for Jail Health Care rose by an average of 12% per year. The FY 2012-13 budget increased $136,342 (3%) as compared to the previous FY 2011-12 and the proposed FY 2013-14 budget is a $172,596 (4%) increase over FY 2012-13.

87


88

Justice Court 100-8010 Budget Detail The Washington County Justice Court is the last of four (4) justice courts established in 1915, is the only court administered by the County, and provides services in connection with civil and criminal actions. The court is administered by an elected Justice of the Peace.

The County Justice Court has jurisdiction over most violations of the state motor vehicle code; over certain misdemeanor offenses; and a number of other statutorily defined criminal offenses such as simple theft and assault. The court also has jurisdiction over civil claims for money and damages not exceeding $10,000; over claims for the recovery of personal property subject to the same dollar limitation and over claims for the recovery of penalties and forfeitures, again limited to $10,000 in value. 1. Justice Court (100-801005): Provides financial activities in support of the County Justice Court.


100 801005 Justice Court Program $ 725,248 725,248 780,498 780,498 780,498 55,250 8%

by categoryCharges for Services 38,000 38,000 48,000 48,000 48,000 10,000 26%Fines & Forfeitures 1,452,500 1,452,500 1,555,000 1,555,000 1,555,000 102,500 7%Miscellaneous 200 200 - - - (200) -100%

Total Revenues 1,490,700 1,490,700 1,603,000 1,603,000 1,603,000 112,300 8%

Personnel Services 669,420 669,420 726,455 726,455 726,455 57,035 9%Materials & Services 55,828 55,828 54,043 54,043 54,043 (1,785) -3%

Total Expenditures 725,248 725,248 780,498 780,498 780,498 55,250 8%General Fund Subsidy $ (765,452) (765,452) (822,502) (822,502) (822,502) (57,050) 7%

8.00 8.00 8.00 8.00 8.00 - FTE's


Budget Analysis: In 2011, the Oregon state legislature enacted a presumptive fine schedule (effective January 1, 2012) that decreased traffic fines, increased the state’s share from $45 to $60 and required that the state’s share be paid first. As a result, it is estimated that revenue for fiscal year 2012-13 will be reduced by nearly one-third as compared to FY 2011-12. The proposed FY 2013-14 budget includes $1,310,000 revenue from fines, which is a $490,000 reduction from fine revenue budgeted for FY 2010-11. Legislation that would reduce the impact to local courts has been introduced at the 2013 Oregon state legislative session. Revenues increased $112,300 (8%) and include a $10,000 (26%) increase in fees paid for driver’s license reimbursements and increased revenue from fines, court costs and returned check charges. Expenditures increased $55,250 (8%). Personnel Services increased $57,035 (9%) for cost of living, PERS, health insurance and increased temporary help that is dedicated to reduce backlogs of unpaid fines sent to a collection agency. Lowered Materials & Services expenditures include a $2,000 (20%) reduction in funding for pro-tem judges hired to cover Presiding Judge absences. The number of full-time employees is unchanged and Justice Court’s contribution to the General Fund is increased by $57,050 (7%).

89

Law Library 176-8510 Budget Detail The County Law Library was established in 1926. The purpose of the Law Library, which is under the administrative direction of the presiding judge of the circuit court, is to provide legal reference materials and research assistance to the courts, judges, District Attorney, County Counsel, litigants, attorneys, and the general public. The Law Library acquires, maintains and makes available legal research and reference materials for its patrons. The Law Library provides photocopy, legal microfilm, legal microfiche, fax, and computer assisted legal research services on a fee-for-service basis. Monies in excess of current operational needs will be used to meet space and capital needs of the Law Library. 1. Law Library (176-851005): Provides financial activities in support of the Law Library.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

176 851005 Law Library Program $ 1,582,766 1,582,766 1,540,650 1,540,650 1,540,650 (42,116) -3%

by category

Charges for Services 379,688 379,688 379,688 379,688 379,688 -

Miscellaneous 5,762 5,762 11,468 11,468 11,468 5,706 99%

Operating T ransfers In 3,037 3,037 2,705 2,705 2,705 (332) -11%

Total Revenues 388,487 388,487 393,861 393,861 393,861 5,374 1%


Materials & Services 99,324 99,324 99,000 99,000 99,000 (324) 0%

Interfund 97,842 97,842 102,207 102,207 102,207 4,365 4%

Operating T ransfers Out 17,750 17,750 17,787 17,787 17,787 37 0%

subtotal 459,502 459,502 469,407 469,407 469,407 9,905 2%

Contingency 1,123,264 1,123,264 1,071,243 1,071,243 1,071,243 (52,021) -5%


Revenues under expenditures (1,194,279) (1,194,279) (1,146,789) (1,146,789) (1,146,789) 47,490 -4%

Beginning Fund Balance 1,194,279 1,194,279 1,146,789 1,146,789 1,146,789 (47,490) -4%

$ - - - - - -

FTE's 2.62 2.62 3.00 3.00 3.00 0.38 15%

Ending Fund Balance

Change


Budget Analysis: Senate Bill 1579 (2012 legislature) established local control regarding the allocation of state Conciliation and Law Library funds. Prior to passage of the bill, the Law Library and Juvenile Conciliation Services (Organization Unit 197-5020) received dedicated and separate state funding. On April 3, 2012, the Washington County Board of Commissioners approved a distribution formula that allocates 40% of combined Conciliation/Law Library state funding to the Law Library and 60% to Juvenile Conciliation Services. The allocation change does not impact the Law Library’s ability to maintain current and future service delivery levels. Revenues are slightly increased $5,374 (1%). Charges for Services, which provide nearly all Law Library revenue, are unchanged. Miscellaneous revenues are increased by $5,706 as a result of increased interest income.

90

Law Library 176-8510 Budget Detail Expenditures decreased by $42,116 (3%). Personnel Services increased by $5,827 (2%) and include a 0.62 FTE Library Assistant position being increased to 1.00 FTE, which will: 1) increase the Law Library’s ability to update research databases, websites, blogs, and other virtual legal reference services and: 2) provide increased assistance to clients. Materials &Services are slightly reduced due to postal costs and Interfund expenditures are increased by $4,365, which reflects technology upgrades. Funds set aside for future use in Contingency are reduced by $52,021 (3%). There is no Capital Outlay in the proposed fiscal year 2013-14 budget. Beginning fund balance is reduced by $47,490 (4%).

91

District Patrol Law Enforcement Services 182-4020 Budget Detail This budget houses the operating budget for the Enhanced Sheriff’s Patrol District. Since the Enhanced Sheriff’s Patrol District is a separate government entity, this District Patrol operating budget (organization unit 182-4020) is funded by transfers from the District’s own (and separate) fiscal accounting entity, organization unit 210-1680 (ESPD Fund) that is listed in the service district section of this budget document. 1. Patrol Operations (182-402005): The program prevents and responds to criminal activity by motor patrol;

provides traffic enforcement, burglary suppression, follow-up crime investigations, and other duties typical of patrol officers under the authority of the Sheriff. The District Patrol geographic boundaries include the urban unincorporated areas of Washington County as approved by the voters.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

182 402005 Patrol Operations $ 20,612,567 20,612,567 22,064,942 22,064,942 22,064,942 1,452,375 7%

by category


Miscellaneous 20,397,037 20,397,037 21,898,464 21,898,464 21,898,464 1,501,427 7%

Operating Transfers In 143,808 143,808 145,478 145,478 145,478 1,670 1%

Total Revenues 20,561,845 20,561,845 22,064,942 22,064,942 22,064,942 1,503,097 7%



Other 905,974 905,974 925,508 925,508 925,508 19,534 2%

Interfund 2,741,740 2,741,740 3,044,970 3,044,970 3,044,970 303,230 11%

Capital Outlay 624,411 624,411 887,039 887,039 887,039 262,628 42%

subtotal 20,437,145 20,437,145 22,064,942 22,064,942 22,064,942 1,627,797 8%

Contingency 175,422 175,422 - - - (175,422) -100%


Revenues under expenditures (50,722) (50,722) - - - 50,722 -100%

Beginning Fund Balance 50,722 50,722 - - - (50,722) -100%

$ - - - - - -

FTE's 123.85 123.85 127.85 127.85 127.85 4.00 3%

Ending Fund Balance

Change


92

District Patrol Law Enforcement Services 182-4020 Budget Detail

Budget Analysis: FY 2013-14 is the first year of a five-year local option property tax levy that was passed by the voters in November of 2012. The levy rate of $0.68 per $1,000 of assessed value supplements the ESPD permanent tax levy of $0.64 per $1,000 of assessed value. See organization unit 210-1690 (ESPD) for further information. Revenues increased $1,503,097 (7%) and reflect an increase in the transfer from the ESPD organization unit 210-1680 to support District Patrol activity. Expenditures increased $1,452,375 (7%). Personnel Services increased by $985,506 (7%) for costs associated with cost of living, PERS, health insurance and the addition of 4.0 FTE positions. Materials & Services increased $56,899 (4%) due to the costs of replacing uniforms and other equipment. Capital Outlay increases $262,628 (42%) relating to the scheduled replacement of ESPD vehicles. Interfund expenditures increased $303,230 (42%) due to costs associated with the Cost Allocation Plan. There is no Contingency in the fiscal year 2013-14 budget. All ESPD funding outside of operating expenditures transferred to District Patrol is housed in organization unit 210-1680, the District’s fiscal accounting entity. The proposed FY 2013-14 District Patrol budget adds four Deputy positions. This is the first staffing increase in District Patrol since FY 2009-10. The new positions will allow for maintaining service delivery levels to a growing population and provide for increased mental health focused law enforcement services. There is no Beginning Fund Balance in the FY 2013-14 budget.

93

Sheriff’s Contract Services 186-4060 Budget Detail This budget houses Sheriff’s Office contract-for-service programs. Services are provided to specific geographic areas of the County with accompanying funding from the various government jurisdictions or organizations desiring those services. 1. Tri-Met (186-406005): Provides certified officers to TriMet’s law enforcement team for Metropolitan Area

Express (MAX) and other transit-related services. 2. Gaston (186-406030): This program houses expenditures and revenues for Sheriff’s Office law enforcement

services provided via contract to the city of Gaston. 3. Banks (186-406035): This program houses expenditures and revenues for Sheriff’s Office law enforcement

services provided via contract to the city of Banks. 4. Title III / ODOT (186-406040): This program houses Oregon Department of Transportation (ODOT) revenues

that are expended on inmate work crews for grounds maintenance, yard and nursery work, light carpentry, debris removal, etc., at sites owned, operated or managed by ODOT. The Title III program was discontinued and all resources were expended during fiscal year 2008-09.

5. Westside Interagency Narcotics (WIN) (186-406050): This program houses forfeiture revenues and

expenditures dedicated to the WIN team and Regional Organized Crime and Narcotics (ROCN) enforcement activities.

6. Regional Organized Crime and Narcotics (ROCN) (186-406055): This program houses forfeiture revenues

and expenditures dedicated to ROCN enforcement activities.

Tri-Met Services

17%

Gaston Contract

14%

Banks Contract

23%

Title III/ODOT

27%

ROCN Contract

12%

WIN Contracts

7%

94

Sheriff’s Contract Services 186-4060 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

186 406005 Tri-Met Services $ 130,596 130,596 136,928 136,928 136,928 6,332 5%

186 406030 Gaston Contract 109,245 109,245 116,468 116,468 116,468 7,223 7%

186 406035 Banks Contract 181,882 181,882 193,918 193,918 193,918 12,036 7%

186 406040 T itle III/ODOT 200,840 200,840 217,965 217,965 217,965 17,125 9%

186 406050 WIN Contracts 60,000 60,000 60,000 60,000 60,000 -

186 406055 ROCN Contract 93,862 93,862 101,019 101,019 101,019 7,157 8%

Total 776,425 776,425 826,298 826,298 826,298 49,873 6%

by category



Miscellaneous 112,812 112,812 109,818 109,818 109,818 (2,994) -3%


Total Revenues 776,425 776,425 826,298 826,298 826,298 49,873 6%



Other 21,021 21,021 56,009 56,009 56,009 34,988 166%


Revenues under expenditures - - - - - -

Beginning Fund Balance - - - - - -

$ - - - - - -

FTE's 6.00 6.00 6.00 6.00 6.00 -

Ending Fund Balance

Change


Budget Analysis: Revenues increased $49,873 (6%) and include an increase of $45,276 (7%) in Charges for Services for the increased costs of providing law enforcement and other contracted services. Those costs are determined by a formula developed by the Sheriff’s Office that calculates the full cost of providing those services. Intradepartmental revenue is increased $10,000 (25%) due to increased reimbursement of operating expenses in the Westside Interagency Narcotics program. Those increases are somewhat offset by reductions in Miscellaneous and Operating Transfers In. Expenditures increased $49,873 (6%) due to increased costs for providing contracted services that include cost of living, PERS and health insurance. Staffing in this organization unit and individual programs is unchanged. There is no Beginning Fund Balance in the proposed fiscal year 2013-14 budget.

95


96

Community Corrections 188-5510 Budget Detail The Washington County Community Corrections department is primarily a state-funded program that is responsible for providing probation, parole, post-prison supervision and residential (Community Corrections Center) services to the adult offender population. 1. Community Corrections Center (188-551005): Provides a structured residential environment for adult

offenders and integrates them back into the community with support strategies that include: employment, housing, education, counseling, and a variety of life skill programs. The community corrections center initiates program and post-release plans for residents to measure progress, adherence to court orders and to assist with community integration. The Center also provides transition services to the resident prior to release into the community. Program staff monitors and supervises all employment, passes and other outside activities and maintains accurate documentation, data, reports and files on all residents.

2. Field Services (188-551010): The Field Services division provides community supervision of adult probation,

parole and post-prison-supervision offenders who reside in the County. This division also performs investigation services for the courts, the State Department of Corrections, and the Oregon State Board of Parole. The division uses risk assessment, community values, and research to prioritize services and resources and provides: A graduated system of offender supervision, treatment, and sanctions Minimal progression of offenders into the system Efficient movement of offenders out of the system

3. Program Services (188-551015): The Program Services division, through management of grants and

contracts, provides resources to assist staff in transitioning offenders through the system to successful completion of supervision conditions. The agency contracts with professionals in the community to provide mental health services, chemical dependency treatment, life skills training, employment services, pre-release services, subsistence for offenders in crisis situations and specialized staff training to develop skills necessary in dealing with the offender population.

4. Victims’ Services (188-551025): Provides coordination of the County’s center for victims’ services. 5. Administrative Services (188-551030): This division is responsible for development of department goals and

objectives; represents Washington County in the development of state and local criminal justice policies and programs; prepares annual reports, evaluations and special studies; and manages fiscal activities, personnel, payroll, and management information systems.

97

Community Corrections 188-5510 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

188 551005 Community Corr. Center $ 4,383,589 4,383,589 4,718,484 4,718,484 4,718,484 334,895 8%

188 551010 Field Services 5,037,958 5,037,958 5,151,816 5,151,816 5,151,816 113,858 2%

188 551015 Program Services 1,487,951 1,487,951 1,086,346 1,086,346 1,086,346 (401,605) -27%

188 551025 Victims Services 215,439 215,439 198,524 198,524 198,524 (16,915) -8%

188 551030 Administration Division 2,389,851 2,389,851 2,566,232 2,566,232 2,566,232 176,381 7%

Total 13,514,788 13,514,788 13,721,402 13,721,402 13,721,402 206,614 2%

by category

Intergovernmental 8,728,724 8,728,724 9,044,594 9,044,594 9,044,594 315,870 4%



Intradepartmental 50,000 50,000 - - - (50,000) -100%

Miscellaneous 47,172 47,172 41,151 41,151 41,151 (6,021) -13%

Operating Transfers In 2,624,605 2,624,605 2,626,598 2,626,598 2,626,598 1,993 0%

Total Revenues 12,447,610 12,447,610 12,756,341 12,756,341 12,756,341 308,731 2%



Other 3,200 3,200 3,800 3,800 3,800 600 19%

Interfund 3,732,911 3,732,911 4,000,511 4,000,511 4,000,511 267,600 7%


Revenues under expenditures (1,067,178) (1,067,178) (965,061) (965,061) (965,061) 102,117 -10%

Beginning Fund Balance 1,067,178 1,067,178 965,061 965,061 965,061 (102,117) -10%

$ - - - - - -

FTE's 69.00 69.00 71.00 71.00 71.00 2.00 3%

Ending Fund Balance

Change



Center34%

Program Services

8%Victims

Services1%

Field Services38%

Administration Division

19%

98

Community Corrections 188-5510 Budget Detail

Budget Analysis: The proposed fiscal year 2013-14 Community Corrections budget includes a revenue increase of $308,731 (2%). Intergovernmental Revenues increase $315,870 (4%), due mainly to an increase of $612,577 (8%) in state Department of Corrections funding for local supervision of parole and probation clients and state funding transferred to the County Jail to house Senate Bill 1145 inmates. The increased Department of Corrections revenue is offset by reductions of $316,939 (38%) in state and federal grant funding that is used to provide treatment services and transition offenders back into the community. The General Fund transfer ($2,540,745) is unchanged from FY 2010-11 and each subsequent year. Expenditures increase $206,614 (2%). Personnel Services are slightly increased. Materials & Services are decreased $155,961 (7%), which reflects reductions in contracted treatment services. Interfund expenditures are increased $267,600 (7%) and include increased costs associated with the Cost Allocation Plan and funds transferred to the County Jail to house Senate Bill 1145 inmates. Expenditures are increased $334,895 (8%) at the Community Corrections Center and include $57,414 to provide for a contracted nurse practitioner position that was previously funded in Program Services. The Administration program is also increased 8% due to an increased transfer to the County Jail to house Senate Bill 1145 inmates. Victims Services and Program Services program expenditures are reduced. Overall staffing levels are increased by 2.00 FTE. At the Community Corrections Center, a Community Corrections Center Supervisor I position is reclassified as a Community Corrections Center Supervisor II. In Field Services, a Community Correction Case Monitor position and a Parole and Probation Officer II position are added. In Program Services, a FTE Mental Health Specialist I position is removed. Additionally, a Probation and Parole Services Supervisor position is held vacant in FY 2013-14 to further reduce costs. The number of full time equivalent positions (71.00 FTE) in the FY 2013-14 budget is 5.00 FTE less than the FY 2010-11 budget, which reflects continued reduced state Community Corrections funding. Beginning Fund balance is reduced by $102,117 (10%) to $965,061.

99

Juvenile Grants 196-5040 Budget Detail The Juvenile Grants budget operates as an adjunct to existing Juvenile Department programs—utilizing State and/or federal grant funds for a variety of prevention-related services. Its goal is to provide enhanced evaluation and treatment services to youth at risk of further involvement in the juvenile justice system or of being committed to the State youth correctional facilities. 1. Diversion (196-504005): This program is designed to reduce the population of delinquent youth committed to

the state’s training schools. The state will attain their goal by instituting training school bed space “caps” for Washington County while providing local funds to provide enhanced evaluative and diagnostic services to those youth that would be most susceptible to being committed to the State training schools.

2. Flexible Funds (196-504015): This program houses funding from the Oregon Youth Authority to support a

range of services for youth including counseling, education, residential care, skill training and transportation. These services are designed to promote youth accountability and successful completion of probation and are tailored to the individual needs of youth.

3. Juvenile Restitution (196-504020): This program houses funding from the Oregon Department of

Transportation to support removal of road litter by juvenile clients, whose work is credited to make restitution payments to victims of juvenile crime.

4. Harkins House Donations (196-504040): Donations to the juvenile shelter are accounted for through this

program. Funds are expended to enhance recreational opportunities and for educational scholarships to former residents.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

196 504005 Diversion $ 758,763 758,763 730,865 730,865 730,865 (27,898) -4%

196 504015 Flex Funds (Juvenile) 50,140 50,140 50,140 50,140 50,140 -

196 504020 Juvenile Restitution 40,000 40,000 40,000 40,000 40,000 -

196 504040 Harkins House Donations 10,000 10,000 10,000 10,000 10,000 -

Total 858,903 858,903 831,005 831,005 831,005 (27,898) -3%

by category


Miscellaneous 13,000 13,000 13,000 13,000 13,000 -

Operating Transfers In 7,013 7,013 7,128 7,128 7,128 115 2%

Total Revenues 771,890 771,890 735,382 735,382 735,382 (36,508) -5%



Other 30,718 30,718 28,773 28,773 28,773 (1,945) -6%

Interfund 83,536 83,536 66,546 66,546 66,546 (16,990) -20%

subtotal 853,287 853,287 831,005 831,005 831,005 (22,282) -3%

Contingency 5,616 5,616 - - -

Total Expenditures 858,903 858,903 831,005 831,005 831,005 (27,898) -3%



$ - - - - - -

FTE's 6.50 6.50 5.50 5.50 5.50 (1.00) -15%

Ending Fund Balance

Change


100

Juvenile Grants 196-5040 Budget Detail

Budget Analysis: Revenues decreased $36,508 (5%) due to reductions in state diversion program funding from the Oregon Youth Authority. Other revenues are constant. Expenditures decreased $22,282 (3%) and are primarily due to an increase in Personnel Services of $44,595 (8%) for cost of living, PERS and life insurance and other benefit increases which is offset by a $47,942 (25%) reduction in Materials & Services for contracted services from community agencies and a $16,990 (20%) Cost Allocation Plan reduction in Interfund Expenditures. There is no Contingency in the FY 2013-14 budget. Staffing is decreased from 6.50 FTE to 5.50 FTE. A 1.00 FTE Senior Juvenile Counselor position is transferred to Organization Unit 100-5010 Juvenile Department as part of an overall plan to strengthen services at the Juvenile Department’s shelter evaluation facility. Beginning Fund Balance is increased by $8,610 (10%).

101

Juvenile Conciliation Services 197-5020 Budget Detail Conciliation Services operates as an arm of the Juvenile department, providing custody services to the circuit court when children are subjects of domestic relations conflicts. Counseling is provided to any individual for issues concerning marriage and divorce. Mediation services are offered to allow parties in the process of dissolution of marriage to take an active role in determining the custody of their children. 1. Conciliation (197-502005): This program provides for financial activities related to these services.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

197 502005 Conciliation Program $ 660,306 660,306 608,745 608,745 608,745 (51,561) -8%

by category

Licenses & Permits 33,000 33,000 33,000 33,000 33,000 -

Intergovernmental revenues - - 559,167 559,167 559,167 559,167


Miscellaneous 200 200 200 200 200 -


Total Revenues 606,211 606,211 607,018 607,018 607,018 807 0%



Interfund 141,347 141,347 148,925 148,925 148,925 7,578 5%

subtotal 656,850 656,850 608,745 608,745 608,745 (48,105) -7%

Contingency 3,456 3,456 - - -




$ - - - - - -

FTE's 4.00 4.00 4.00 4.00 4.00 -

Ending Fund Balance

Change


Budget Analysis: Senate Bill 1579 (2012 Legislature) established local control regarding the allocation of state Conciliation and Law Library funds. Prior to passage of the bill, the Law Library (organization unit 176-8510) and Juvenile Conciliation Services received dedicated and separate state funding. On April 3, 2012, the Washington County Board of Commissioners approved a distribution formula that allocates 40% of combined Conciliation/Law Library state funding to the Law Library and 60% to Juvenile Conciliation Services. The allocation change does not impact the Law Library’s ability to maintain current and future service delivery levels and will help Juvenile Conciliation Services avoid further staffing and service delivery reductions. Revenue ($608,018) is essentially unchanged from fiscal year 2012-13. Prior to FY 2013-14, state funding from domestic relations court fees was budgeted as Charges for Services. Due to changes in state accounting practices, that revenue is booked as Intergovernmental Revenues beginning in FY 2013-14.

102

Juvenile Conciliation Services 197-5020 Budget Detail Expenditures decreased $51,561. Personnel Services are slightly increased for cost of living, PERS and life insurance and contracted family education services are eliminated , resulting in a $68,822 (53%) reduction in Materials & Services that reflects efforts to maintain core services in light of reduced/static state revenue. There is no Contingency in this budget. Staffing levels are unchanged. Beginning Fund Balance is $1,727.

103


104

Court Security 202-4040 Budget Detail Since fiscal year 1994-95, the state of Oregon has mandated that counties provide security for local State court facilities. Responsibility for planning/administering the court security programs rests with local court security committees and funding comes from a portion of the County assessments that are attached to fines as imposed by the circuit and justice courts. These services primarily include metal detectors, x-ray machines and security staff at the entrances to the justice services building, the juvenile services building and the County courthouse. Services are currently provided via agreement with a contract-for-service provider. 1. Court Security Fund (202-404005): The program accounts for the receipt and expenditure of county fine

assessments earmarked for court security programs. Funds are spent on programs and services as called for in the court security plan approved by the court security committee.


202 404005 Court Security Fund Prgrm $ 491,423 491,423 447,064 447,064 447,064 (44,359) -9%

by categoryFines & Forfeitures 305,000 305,000 275,000 275,000 275,000 (30,000) -10%

Total Revenues 305,000 305,000 275,000 275,000 275,000 (30,000) -10%

Materials & Services 391,850 391,850 405,350 405,350 405,350 13,500 3%Interfund 4,612 4,612 3,989 3,989 3,989 (623) -14%

subtotal 396,462 396,462 409,339 409,339 409,339 12,877 3%Contingency 94,961 94,961 37,725 37,725 37,725 (57,236) -60%

Total Expenditures 491,423 491,423 447,064 447,064 447,064 (44,359) -9%Revenues over(under) expenditures (186,423) (186,423) (172,064) (172,064) (172,064) 14,359 -8%

Beginning Fund Balance 186,423 186,423 172,064 172,064 172,064 (14,359) -8%$ - - - - - - Ending Fund Balance


Budget Analysis Revenue from the state, which is the sole source of revenue for this organization unit in fiscal year 2013-14, is decreased $30,000 (10%). Operating expenditures increased $12,877 (3%) due to increased Materials & Services expenditures relating to the costs of contracted entrance security services at the Juvenile Services Building, Justice Services Building and County Courthouse. Contingency decreased $57,236 (60%) and Beginning Fund Balance is decreased $14,359 (8%). These reductions reflect spending down fund balance in order to maintain service levels.

105

Grants & Donations 224-4050 Budget Detail This fund houses the Sheriff’s Office special grant-funded programs as recommended by financial audit recommendations. These recommendations require the placement of dedicated grant programs in distinct fiscal entities for better identification and control of related revenues and expenditures. 1. Donations (224-405025): This program houses donations that are used to purchase miscellaneous small tools

and equipment. 2. State Homeland Security (224-405030): This is a federally funded program providing financial support for

additional cyber security equipment, communications equipment, training and administration requests of other county agencies.

3. Citizen Corps (224-405031): Citizen Corps is a federally funded program providing financial support for

Washington County’s citizen preparedness projects. 4. Local Law Enforcement Block Grant (224-405035): This is a federally funded program providing financial

support for various law enforcement programs, services and equipment. Funding for this program was discontinued in fiscal year 2011-12 and this program is eliminated in FY 2013-14.

5. Law Enforcement Terrorism Prevention (224-405040): This is a federally funded program providing financial

support for protective equipment, explosive mitigation and remediation equipment, inter-operable communications equipment, physical security enhancement, terrorism prevention and mitigation equipment, logistical support equipment and a response vehicle.

6. Urban Area Security Initiative (UASI) (224-405045): This program is a federally funded program providing

support for equipment and cyber-security efforts for all Washington County agencies. The funding source is the Urban Area Security Initiative.

7. Oregon State Sheriff’s Association (OSAA) (405050): This program is the accounting entity for grant-funded

programs providing financial support for DUII and seatbelt enforcement efforts. These funds are derived from the Oregon State Sheriff’s Association.

8. Oregon Department of Transportation (ODOT) (405055): This program is the accounting entity for grant-

funded programs for work-zone compliance enforcement efforts and multi-agency traffic enforcement efforts as established by the Oregon Department of Transportation.

Donations

12%

State Homeland

Security

13%

LLEBG-1

27%

UASI

30%

ODOT

12%

OSSA

6%

106

Grants & Donations 224-4050 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

224 405025 Donations $ 285,554 285,554 285,554 285,554 285,554 -

224 405030 State Homeland Security 300,000 300,000 300,000 300,000 300,000 -

224 405035 LLEBG-1 694,831 694,831 636,913 636,913 636,913 (57,918) -8%

224 405045 UASI 1,264,055 1,264,055 719,026 719,026 719,026 (545,029) -43%

224 405050 OSSA 135,454 135,454 135,454 135,454 135,454 -

224 405055 ODOT 88,406 88,406 288,406 288,406 288,406 200,000 226%

Total 2,768,300 2,768,300 2,365,353 2,365,353 2,365,353 (402,947) -15%

by category

Intergovernmental 2,480,530 2,480,530 2,087,361 2,087,361 2,087,361 (393,169) -16%

Miscellaneous 285,554 285,554 285,554 285,554 285,554 -


Total Revenues 2,768,300 2,768,300 2,374,034 2,374,034 2,374,034 (394,266) -14%



Other 130,000 130,000 - - - (130,000) -100%

Principal on Long-Term Debt 239,977 239,977 244,848 244,848 244,848 4,871 2%

Interest Payments 35,577 35,577 30,706 30,706 30,706 (4,871) -14%

Capital Outlay 425,000 425,000 - - - (425,000) -100%


Revenues under expenditures - - 8,681 8,681 8,681 8,681

Beginning Fund Balance - - (8,681) (8,681) (8,681) (8,681)

$ - - - - - -

FTE's 2.00 2.00 1.00 1.00 1.00 (1.00) -50%

Ending Fund Balance

Change


Budget Analysis: Revenues decreased $394,266 (14%). Federal funding in the Urban Area Security Initiative (UASI) program is reduced $548,197 (43%). Oregon Department of Transportation (ODOT) funding for work-zone and multi-agency traffic enforcement is nearly tripled, an increase of $200,000. Expenditures decreased $402,947 (15%), primarily due to reduced equipment purchases in the UASI program that include radios and other surveillance and tactical team equipment. Personnel Services decreased $88,113 (21%) due to a staffing reduction. Materials and Supplies expenditures in the ODOT program increase by $200,000 and are used to purchase radar and other traffic enforcement equipment. Staffing is reduced from 2.00 FTE to 1.00 FTE. A Deputy position that was assigned to graffiti control in the Local Law Enforcement Block Grant program is eliminated. No Contingency is budgeted for in this fund. The Beginning Fund Balance is $8,861.

107


108

Jail Commissary 226-4030 Budget Detail The Jail Commissary Fund was established to provide fiscal control for the goods, services and moneys associated with the Jail Commissary. Funds received/expended are restricted to activities that provide for the welfare of jail inmates. Examples of such activities include: rehabilitation and custody programs for inmates leaving the jail on home supervision; mental health programs for inmates in custody and equipment/supply purchases that ensure inmate safety and enhance general inmate welfare. 1. Jail Commissary (226-403035): This accounts for all financial activities related to this fund.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

226 403035 Jail Commissary $ 433,112 433,112 432,156 432,156 432,156 (956) 0%

by category

Miscellaneous 99,100 99,100 99,100 99,100 99,100 -

Total Revenues 99,100 99,100 99,100 99,100 99,100 -

Materials & Services 1,092 1,092 1,450 1,450 1,450 358 33%

Interfund 134,357 134,357 134,313 134,313 134,313 (44) 0%

subtotal 135,449 135,449 135,763 135,763 135,763 314 0%

Contingency 297,663 297,663 296,393 296,393 296,393 (1,270) 0%

Total Expenditures 433,112 433,112 432,156 432,156 432,156 (956) 0%

Revenues under expenditures (334,012) (334,012) (333,056) (333,056) (333,056) 956 0%

Beginning Fund Balance 334,012 334,012 333,056 333,056 333,056 (956) 0%

$ - - - - - - Ending Fund Balance

Change


Budget Analysis: Revenues are unchanged as compared to fiscal year 2012-13. Expenditures decreased $956 (less than 1%) and Contingency decreased $1,270 (less than 1%). This represents a status quo budget in terms of service levels. Beginning Fund Balance is essentially unchanged.

109

Juvenile High Risk Prevention Funds 228-5050 Budget Detail Beginning in fiscal year 2013-14, this Organization Unit is re-titled from State Juvenile Crime Prevention Partnership to Juvenile High Risk Prevention Funds. The state Juvenile Crime Prevention Advisory Committee, which made recommendations to the Legislature regarding state funding for juvenile crime prevention, has been replaced by the Governor’s Youth Advisory Council (YAC). Funding is used to provide comprehensive programming for youth in the various stages of the juvenile justice system involvement that reduces risk of re-involvement. 1. Program Administration (228-505005): This program houses reserve (contingency) funds, indirect costs and

provides for the distribution of federal Behavioral Rehabilitation Services (BRS) funds to the Oregon department of Human Services through an intergovernmental agreement.

2. Community Prevention (228-505010): Provides funding for contracted prevention services in schools and

private non-profit organizations. 3. Substance Abuse (228-505015): Provides drug and alcohol evaluation and treatment services to high-risk

youth. 4. Community and Victim Services (228-505020): This program augments existing county victim’s and

community services programs with additional staff and resources to provide increased services to victims of crime and for community service work by those who commit those crimes.

5. Shelter Care Supplement (228-505025): This program augments and expands existing county shelter and

evaluation services in the County’s Juvenile Shelter Care facility. This program provides the additional funds needed to expand shelter care operations from 18 to 24 beds.

6. Early Intervention (228-505030): This program augments existing County early intervention services for

juveniles with additional staff and resources to provide increased services to youth in the early stages of involvement with the juvenile justice system.

110

Juvenile High Risk Prevention Funds 228-5050 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

228 505005 Administration $ 229,648 229,648 291,085 291,085 291,085 61,437 27%

228 505010 Community Prevention 315,000 315,000 349,969 349,969 349,969 34,969 11%

228 505015 Substance Abuse Programs 188,282 188,282 145,035 145,035 145,035 (43,247) -23%

228 505020 Community and Victim Service 256,397 256,397 302,162 302,162 302,162 45,765 18%

228 505025 Shelter Care Supplement 523,872 523,872 354,858 354,858 354,858 (169,014) -32%

228 505030 Early Intervention 424,235 424,235 391,763 391,763 391,763 (32,472) -8%

Total 1,937,434 1,937,434 1,834,872 1,834,872 1,834,872 (102,562) -5%

by category


Miscellaneous 25,000 25,000 26,000 26,000 26,000 1,000 4%

Operating T ransfers In 16,300 16,300 16,578 16,578 16,578 278 2%

Total Revenues 1,903,318 1,903,318 1,830,637 1,830,637 1,830,637 (72,681) -4%



Interfund 157,722 157,722 173,685 173,685 173,685 15,963 10%




$ - - - - - -

FTE's 14.50 14.50 11.50 11.50 11.50 (3.00) -21%

Ending Fund Balance

Change


Budget Analysis: Revenues decreased $72,681 (4%). State juvenile crime prevention funding is reduced $46,337 (4%) and state Criminal Justice Commission funding for Juvenile drug court in the substance abuse program is reduced $52,850 (34%). Those reductions are somewhat offset by increased ($40,308 or 8%) federal funding that: 1) supports the Juvenile shelter evaluation facility and; 2) is transferred to the Oregon department of Human Services per the terms of an intergovernmental agreement with the state. Expenditures decreased $102,562 (5%) and include a $150,906 (12%) reduction in Personnel Services costs, including lowered temporary help, overtime expenditures and staffing reductions. Materials & Services expenditures increase $32,381 (6%) due to increased costs for contracted school-based prevention services and Interfund expenditures increased $15,963 (10%) for costs from organization unit 100-5030 Juvenile Administration for providing administrative services to this organization unit. Staffing levels are reduced by 3.00 FTE. Three Juvenile Counselor II positions that have been held vacant due to reduced state funding are eliminated. There is no Contingency in this budget. As compared to the current (2012-13) fiscal year, Beginning Fund Balance is reduced by $29,881 (88%) to $4,235.

111

LOCAL OPTION LEVY FUND 234

Consistent with the approach used in the General and Road fund budgets, all of the organization units in the local option levy (LOL) fund will require resources from the levy fund to balance their respective budgets. The LOL Administration organization unit (234-1690) is the central fiscal entity for all levy proceeds and disburses levy proceeds to the remaining LOL organization units. The current levy is authorized for five fiscal years (2011-12 through 2015-16) at a fixed rate of $0.42 per $1,000 of assessed value. These funds are dedicated to improving/restoring service levels in existing county public safety and justice programs. Details of levy service commitments can be found in the Board-approved levy document entitled Proposal for a five-year local option levy fiscal year’s 2012-16, adopted by the Board on May 25, 2010.

Administration (includes

contingency)37%


12%

Sheriff's Administration

3%

Law Enforcement

30%

Sheriff's Office Jail7%

District Attorney8%

Juvenile3%

Expenditures by Org Unit

Personnel Services

47%


9%Other2%Interfund

9%

Contingency33%

Expenditures by Category

112

OVERVIEW Adopted Modified Proposed Approved Adopted

2012-13 2012-13 2013-14 2013-14 2013-14 $ %

234 1690 Administration $ 20,251,620 20,251,620 20,687,883 20,687,883 20,687,883 436,263 2%

234 4020 Law Enforcement 78,030 78,030 78,030 78,030 78,030 -

234 4030 Sheriff's Office Jail 20,000 20,000 20,000 20,000 20,000 -

234 4510 District Attorney 387,508 387,508 384,217 384,217 384,217 (3,291) -1%

Total Revenues 20,737,158 20,737,158 21,170,130 21,170,130 21,170,130 432,972 2%

234 1690 Administration 11,347,558 11,347,558 11,813,592 11,813,592 11,813,592 466,034 4%

234 4010 Sheriff's Administration 942,725 942,725 998,943 998,943 998,943 56,218 6%

234 4020 Law Enforcement 9,015,815 9,015,815 9,641,837 9,641,837 9,641,837 626,022 7%

234 4030 Sheriff's Office Jail 2,101,537 2,101,537 2,192,525 2,192,525 2,192,525 90,988 4%

234 4510 District Attorney 2,308,901 2,308,901 2,502,924 2,502,924 2,502,924 194,023 8%

234 5010 Juvenile 1,036,844 1,036,844 1,057,581 1,057,581 1,057,581 20,737 2%

234 5515 Community Corrections 3,508,269 3,508,269 3,665,087 3,665,087 3,665,087 156,818 4%


Revenues under expenditures (9,524,491) (9,524,491) (10,702,359) (10,702,359) (10,702,359) (1,177,868) 12%

Beginning Fund Balance 9,524,491 9,524,491 10,702,359 10,702,359 10,702,359 1,177,868 12%

$ - - - - - -

by category

Taxes 20,054,340 20,054,340 20,423,758 20,423,758 20,423,758 369,418 2%



Intradepartmental 25,000 25,000 25,000 25,000 25,000 -

Miscellaneous 70,900 70,900 127,294 127,294 127,294 56,394 80%


Total Revenues 20,737,158 20,737,158 21,170,130 21,170,130 21,170,130 432,972 2%



Other 493,518 493,518 500,442 500,442 500,442 6,924 1%

Interfund 2,624,602 2,624,602 2,891,757 2,891,757 2,891,757 267,155 10%

Capital Outlay 80,415 80,415 119,369 119,369 119,369 38,954 48%

subtotal 19,769,289 20,019,289 21,186,001 21,186,001 21,186,001 1,166,712 6%

Contingency 10,492,360 10,242,360 10,686,488 10,686,488 10,686,488 444,128 4%




$ - - - - - -

FTE's 131.75 131.75 131.75 131.75 131.75

Ending Fund Balance

Change

Fund/Org Unit/Description

Ending Fund Balance

113

Local Option Levy Administration 234-1690 Budget Detail This budget is the central fiscal entity for all levy proceeds derived from the Public Safety Local Option Levies (LOL) approved by Washington County voters in November of 2000, 2006, and 2010. 1. LOL Administration (234-169005): This program is the location for all levy tax revenues and reserve

(contingency) funds and general levy administration and support-related expenses. 2. Emergency Services (234-169010): Provides funding for four emergency shelter/services programs: Domestic

Violence Resource Center, Hillsboro Homeless Shelter, Good Neighbor Center in Tigard and Family Bridge Interfaith Network program.

3. 911 Center Capital (234-169015): Provides funding for equipment upgrades for the County’s 911 Center

(Washington County Consolidated Communications Agency – WCCCA) 4. Public Outreach (234-169025): Provides funding for conducting levy-related elections activities including

research, public information and elections expenditures. This program is only utilized during election years when the levy is up for voter approval.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

234 169005 Administration $ 10,492,360 10,492,360 10,936,488 10,936,488 10,936,488 444,128 4%

234 169010 Emergency Shelter 730,198 730,198 752,104 752,104 752,104 21,906 3%

234 169015 911 Capital 125,000 125,000 125,000 125,000 125,000 -

Total 11,347,558 11,347,558 11,813,592 11,813,592 11,813,592 466,034 4%

by category

Taxes 20,054,340 20,054,340 20,423,758 20,423,758 20,423,758 369,418 2%

Miscellaneous 50,000 50,000 106,394 106,394 106,394 56,394 113%


Total Revenues 20,251,620 20,251,620 20,687,883 20,687,883 20,687,883 436,263 2%

Materials & Services 730,198 980,198 1,002,104 1,002,104 1,002,104 21,906 2%

Other 125,000 125,000 125,000 125,000 125,000 -

subtotal 855,198 1,105,198 1,127,104 1,127,104 1,127,104 21,906 2%

Contingency 10,492,360 10,242,360 10,686,488 10,686,488 10,686,488 444,128 4%Total Expenditures 11,347,558 11,347,558 11,813,592 11,813,592 11,813,592 466,034 4%

Revenues under expenditures 8,904,062 8,904,062 8,874,291 8,874,291 8,874,291 (29,771) 0%

Resources allocated to other units (18,428,553) (18,428,553) (19,576,650) (19,576,650) (19,576,650) (1,148,097) 6%



Change


114

Local Option Levy Administration 234-1690 Budget Detail

Budget Analysis: Revenues increased $436,263 (2%) as a result of higher tax revenue collection. Current property taxes increased $365,271, delinquent property taxes increased slightly, and interest income increased $56,394. Expenditures increased $466,034 (4%) and include $250,000 for insurance claims and a $21,906 (3%) cost of living increase for the emergency shelter services funded by the levy. The payment ($125,000) to the Washington County Consolidated Communications Center (911 dispatch center) is unchanged and there are no Public Outreach costs in the fiscal year 2013-14 budget. Contingency is increased $444,128 (4%) to provide for future and unanticipated needs. Beginning Fund Balance increased $1,177,868 (12%) to $10,702,359.

115

Local Option Levy Sheriff’s Administration 234-4010 Budget Detail The Sheriff’s Office Administration LOL budget provides a separate accounting entity to track local option levy funds that will augment existing Sheriff’s programs in research, planning/analysis, training for uniformed personnel, administrative support and public information. 1. Executive Administrative (234-401005): Provides business office support for the Sheriff’s Office and jail:

budget development; reporting and monitoring; contracts and grants administration; accounting, payroll, inmate banking and commissary; purchasing services, routine personnel processing including personnel actions and outfitting of officers.

2. Training (234-401015): Provides support personnel in the training unit to coordinate, facilitate, document,

register, and aid in certified employee correspondence for the purposes of certification, re-certification and documentation with the State Department of Policy Safety Standards and Training (DPSST).

3. Research, Planning, and Crime Analysis (234-401020): This program provides operational and

administrative decision-making support, monitors reliability, accessibility and validity of internal and external databases. In addition the program also develops County-wide agency collaboration to create shareable data access for records management systems as well as other databases that benefit the law enforcement community; improves communication between agencies and performs crime analysis.


234 401005 Executive Administration $ 587,540 587,540 641,284 641,284 641,284 53,744 9%234 401015 Training 87,515 87,515 84,672 84,672 84,672 (2,843) -3%

Total 942,725 942,725 998,943 998,943 998,943 56,218 6%

by categoryPersonnel Services 673,333 673,333 716,866 716,866 716,866 43,533 6%Materials & Services 131,972 131,972 143,859 143,859 143,859 11,887 9%Other expenditures 8,547 8,547 8,731 8,731 8,731 184 2%Interfund 124,373 124,373 129,487 129,487 129,487 5,114 4%Capital Outlay 4,500 4,500 - - - (4,500) -100%

Total Expenditures 942,725 942,725 998,943 998,943 998,943 56,218 6%$ 942,725 942,725 998,943 998,943 998,943 56,218 6%

FTE's 6.00 6.00 6.00 6.00 6.00 -

5,317 2%

Local Option Levy Fund Subsidy


Research, Planning & Crime Analysis

267,670 234 401020

272,987 272,987 267,670 272,987

116

Local Option Levy Sheriff’s Administration 234-4010 Budget Detail

Budget Analysis There is no revenue budgeted for fiscal year 2013-14. Expenditures increased $56,218 (6%) due primarily to Personnel Services increases $43,533 (6%) for cost of living, PERS and life insurance. Materials & Services increase $11,887 (9%) to provide for law enforcement vehicle equipment and Interfund Expenditures are increased $5,114 (4%) per the Cost Allocation Plan. Training costs are reduced and there is no Capital Outlay in the proposed FY 2013-14 budget. Staffing levels are unchanged. The FY 2013-14 budget includes an increase of $56,218 (6%) for allocations budgeted in organization unit 234-1690 Local Option Levy Administration, the Public Safety Levy’s central fiscal entity.

117

Local Option Levy Law Enforcement 234-4020 Budget Detail This budget houses local option levy funds for: restoration of County-wide base patrol and investigations service levels to 0.54 officers per 1000 residents; increased capacity for civil enforcement (the serving of legal court orders and warrants County-wide); increased scientific evidence gathering and records services that will make for more efficient use of existing investigative and patrol resources and provides additional capacity for crime prevention program and education. 1. Patrol Operations (234-402005): Provides traffic enforcement and accident investigation services; responds to

citizen generated calls for service; patrols County roads, neighborhoods and businesses to prevent criminal activity.

2. Investigations (234-402010): Investigates crimes and criminal organizations related to Washington County by utilizing both traditional and undercover investigative methodologies. Investigations are conducted internally and through participation on interagency teams/task forces; investigators perform crime analysis and case management functions. The division also provides County-wide services with regard to narcotics enforcement, fraud and identity theft enforcement, gang activity suppression, criminal intelligence, auto theft enforcement, sex offender registration, violent crimes, forensic science services and evidence management.

3. Records (234-402015: Maintains, distributes and stores criminal and jail records; accepts citizen crime reports over the phone; collects fees for service from the public; processes inmate bail and processes warrants.

4. Crime Prevention (234-402020): Provides community education designed to reduce incidence and fear of criminal victimization. Topics include but are not limited to: personal safety, identity theft, neighborhood watch, recognizing child molesters, gangs and graffiti and an award-winning methamphetamine awareness campaign. All topics are available in English and Spanish. The unit works closely with patrol deputies to address neighborhood livability issues and nuisance properties.

5. Civil (234-402030): Processes and services protective orders and subpoenas. Enforces eviction orders,

restraining orders, child custody orders and orders to seize and sell property. Responds to abandoned vehicle complaints.

118

Local Option Levy Law Enforcement 234-4020 Budget Detail


234 402005 Patrol Operations $ 6,247,827 6,247,827 6,731,651 6,731,651 6,731,651 483,824 8%234 402010 Investigations 2,070,549 2,070,549 2,177,391 2,177,391 2,177,391 106,842 5%234 402015 Records 331,661 331,661 351,064 351,064 351,064 19,403 6%

234 402030 Civil 252,739 252,739 268,125 268,125 268,125 15,386 6%Total 9,015,815 9,015,815 9,641,837 9,641,837 9,641,837 626,022 7%

by categoryCharges for Services 52,130 52,130 52,130 52,130 52,130 - Intradepartmental 25,000 25,000 25,000 25,000 25,000 - Miscellaneous 900 900 900 900 900 -

Total Revenues 78,030 78,030 78,030 78,030 78,030 -

Personnel Services 6,546,691 6,546,691 6,894,261 6,894,261 6,894,261 347,570 5%Materials & Services 846,317 846,317 909,679 909,679 909,679 63,362 7%Other 358,971 358,971 366,711 366,711 366,711 7,740 2%Interfund 1,215,321 1,215,321 1,356,817 1,356,817 1,356,817 141,496 12%Capital Outlay 48,515 48,515 114,369 114,369 114,369 65,854 136%

Total Expenditures 9,015,815 9,015,815 9,641,837 9,641,837 9,641,837 626,022 7%$ 8,937,785 8,937,785 9,563,807 9,563,807 9,563,807 626,022 7%

FTE's 58.00 58.00 58.00 58.00 58.00 -


113,039 113,039 113,606 113,606 113,606 567 1%


Crime Prevention & Public Information

234 402020

Budget Analysis: Revenues are unchanged as compared to the current 2012-13 fiscal year. Expenditures increased $626,022 (7%). Personnel Services increased $347,570 (5%) due to cost of living, PERS and life insurance and Materials & Services increased $63,362 (7%), mainly due to a $44,440 (12%) increase in Fleet expenditures. In the Patrol Operations program, Interfund expenditures increased $141,496 (12%), reflecting higher Cost Allocation Plan expenditures and vehicle replacement costs increased Capital Outlay $65,854. Staffing levels are unchanged. The FY 2013-14 budget includes an increase of $626,022 (7%) for allocations budgeted in organization unit 234-1690 Local Option Levy Administration, the Public Safety Levy’s central fiscal entity.

119

Local Option Levy Jail 234-4030 Budget Detail This budget houses local option levy funds earmarked for the opening of an additional jail pod (56 new beds) in the Washington County jail. The jail provides booking and incarceration services for all law enforcement agencies in the County. Also provided is medium and maximum security housing for individuals awaiting trial and those sentenced by state courts to periods of incarceration up to one year. Additionally, the jail provides transport services to other facilities and to the courts. 1. Jail Housing (234-403010): Provides all accounting activities related to Jail Housing needs.


234 403010 Jail Housing $ 2,101,537 2,101,537 2,192,525 2,192,525 2,192,525 90,988 4%


Total Revenues 20,000 20,000 20,000 20,000 20,000 -

Personnel Services 1,557,313 1,557,313 1,657,313 1,657,313 1,657,313 100,000 6%Materials & Services 192,440 192,440 194,899 194,899 194,899 2,459 1%Interfund 324,384 324,384 335,313 335,313 335,313 10,929 3%Capital Outlay 27,400 27,400 5,000 5,000 5,000 (22,400) -82%


FTE's 14.50 14.50 14.50 14.50 14.50 -



Budget Analysis: Revenues are unchanged as compared to the current 2013-14 fiscal year Expenditures increased $90,988 (4%) and include Personnel Services increases of $100,000 (6%) that mainly reflects the costs of maintaining existing staffing and service levels. Materials & Services are slightly increased, Interfund Expenditures increased $10,929 (3%) due to Cost Allocation Plan increases and Capital Outlay is reduced by $22,400 (82%). Overtime expenditures are unchanged and temporary help costs are reduced. Staffing levels are unchanged. The FY 2013-14 budget includes an increase of $90,988 (4%) for allocations budgeted in organization unit 234-1690 Local Option Levy Administration, the Public Safety Levy’s central fiscal entity.

120

Local Option Levy District Attorney 234-4510 Budget Detail This budget houses the District Attorney’s local option levy funds earmarked for service level enhancements targeted at maintaining current District Attorney caseload standards and service levels. (See also, organization unit 100-4510 – District Attorney). 1. Child Support Services (234-451005): This program enforces and modifies court-ordered minor child

support judgments. This program is also responsible for establishing paternity for cases that meet certain statutory guidelines and for establishing orders of support in those cases.

2. Prosecution Services (234-451010): This program conducts prosecution of all felony and misdemeanor

crimes, violations, major traffic offenses and restraining order violations occurring in Washington County.

3. Victim Assistance Services (234-451015): This program provides assistance to victims and witnesses who have come into contact with the criminal justice system.


234 451005 Child Support Enforcement $ 582,813 582,813 584,750 584,750 584,750 1,937 0%234 451010 Prosecution Services 1,546,919 1,546,919 1,731,008 1,731,008 1,731,008 184,089 12%234 451015 Victim Assistance 179,169 179,169 187,166 187,166 187,166 7,997 4%

Total 2,308,901 2,308,901 2,502,924 2,502,924 2,502,924 194,023 8%

by categoryIntergovernmental 387,508 387,508 384,217 384,217 384,217 (3,291) -1%

Total Revenues 387,508 387,508 384,217 384,217 384,217 (3,291) -1%

Personnel Services 2,078,875 2,078,875 2,186,265 2,186,265 2,186,265 107,390 5%Materials & Services 19,050 19,050 101,750 101,750 101,750 82,700 434%Interfund 210,976 210,976 214,909 214,909 214,909 3,933 2%


FTE's 18.75 18.75 18.75 18.75 18.75 -



Budget Analysis: Revenues decreased $3,291 (1%), which reflects reduced federal reimbursement for the Support Enforcement program. Expenditures increased $194,023 (8%), mainly due to increases in the Prosecution Services program that include an increase of $107,390 (5%) in Personnel Services relating to cost of living, PERS and life insurance and $82,700 budgeted in Materials & Services for contracted legal services. There is no Capital Outlay in the proposed fiscal year 2013-14 budget. Staffing levels are unchanged. The FY 2013-14 budget includes an increase of $197,314 (10%) for allocations budgeted in organization unit 234-1690 Local Option Levy Administration, the Public Safety Levy’s central fiscal entity.

121


122

Local Option Levy Juvenile 234-5010 Budget Detail This budget houses local option levy funds earmarked for maintenance of current Juvenile Department caseload standards/service levels and reduces recidivism rates as county youth population grows. (See also organization unit 100-5010). 1. Maintain Basic Services (234-501005): Provides funding to support additional assessment, early intervention,

and probation and court services. 2. Secure Detention Program (234-501015): Provides funding to support additional secure juvenile detention

beds (from 14 to 18 beds, as needed) and related juvenile program contracted services.

3. Homeless/Runaway Youth Services (234-501030): Provides funding to support safe shelter and other related services to homeless and runaway youth via a contract relationship with the Boys and Girls Aid organization.


234 501005 Basic Services $ 647,106 647,106 720,043 720,043 720,043 72,937 11%234 501015 Secure Detention 344,738 344,738 292,538 292,538 292,538 (52,200) -15%

Total 1,036,844 1,036,844 1,057,581 1,057,581 1,057,581 20,737 2%

by category

Personnel Services 507,788 507,788 567,550 567,550 567,550 59,762 12%Materials & Services 395,738 395,738 293,538 293,538 293,538 (102,200) -26%Interfund 133,318 133,318 196,493 196,493 196,493 63,175 47%


FTE's 5.00 5.00 5.00 5.00 5.00 -

-


45,000 45,000 45,000 234 501030

45,000 45,000


Homeless-Runaway Youth Services

Budget Analysis: There is no revenue budgeted for fiscal year 2013-14. Expenditures increased $20,737 (2%). Personnel Services increased $59,762 (12%) due mainly to cost of living, PERS and life insurance and Interfund expenditures increased $63,175 (47%) for meals provided to residents of the Juvenile Department’s shelter evaluation facility that were previously budgeted in organization unit 228-5050 state Juvenile High Risk Prevention Funds. That increase is offset by a $102,200 (30%) reduction of contracted treatment services in Materials & Services. Staffing levels are unchanged. The FY 2013-14 budget includes an increase of $20,737 (2%) for allocations budgeted in Organization Unit 234-1690 Local Option Levy Administration, the Public Safety Levy’s central fiscal entity.

123

Local Option Levy Community Corrections 234-5515 Budget Detail This budget houses local option levy funds dedicated to enhancement and maintenance of a wide array of Community Corrections service levels in all major department areas. 1. Program Services (234-551505): Funding in this program is earmarked for additional program services such

as counseling, education, treatment and other support services for offenders. 2. Maintain Parole/Probation Services (234-551510): Funding for this program is targeted at the maintenance of

high and medium caseloads in the probation/parole programs.

3. Community Corrections Center (CCC) Expansion (234-551530): Funds were specifically included in the local option levy for the expansion of the existing corrections center facility from 167 to 215 beds.

4. Drug Court Services (234-551535): This program was added in fiscal 2007-08 on the recommendation of the

Washington County justice system manager’s group. Funds will be used to support existing drug court and mental health court programs.


234 551505 Program Services $ 146,353 146,353 146,000 146,000 146,000 (353) 0%234 551510 Parole/Probation 1,392,350 1,392,350 1,457,294 1,457,294 1,457,294 64,944 5%234 551530 Expansion 1,668,920 1,668,920 1,735,519 1,735,519 1,735,519 66,599 4%234 551535 Drug Court Services 300,646 300,646 326,274 326,274 326,274 25,628 9%

Total 3,508,269 3,508,269 3,665,087 3,665,087 3,665,087 156,818 4%

by categoryPersonnel Services 2,745,686 2,745,686 2,860,349 2,860,349 2,860,349 114,663 4%Materials & Services 145,353 145,353 146,000 146,000 146,000 647 0%Other 1,000 1,000 - - - (1,000) -100%Interfund 616,230 616,230 658,738 658,738 658,738 42,508 7%


$ 3,508,269 3,508,269 3,665,087 3,665,087 3,665,087 156,818 4%

FTE's 29.50 29.50 29.50 29.50 29.50 -



124

Local Option Levy Community Corrections 234-5515 Budget Detail

Budget Analysis: There is no revenue budgeted for fiscal year 2013-14. Expenditures increase $156,818 (4%). Personnel Services increased $114,663 (4%) to provide for cost of living, PERS and life insurance. Interfund expenditures increased $42,508 (7%) and include increased costs from the Cost Allocation Plan and a $12,346 (11%) increase to partially fund a District Attorney position in drug court. Staffing levels are unchanged. The FY 2013-14 budget includes an increase of $156,818 (4%) for allocations budgeted in organization unit 234-1690 Local Option Levy Administration, the Public Safety Levy’s central fiscal entity.

125

Civil Forfeitures 238-4090 Budget Detail This fund was created in fiscal year 2003-04 to accommodate financial audit requirements for placement of all civil forfeiture activities in distinct budget/accounting entities. Prior to FY 2003-04, civil forfeiture activities were housed in various Sheriff’s Office investigations and law enforcement programs. Resources derived from asset-forfeiture programs typically come from the sale of real and/or personal property seized from offenders involved in drug-related criminal activity and can originate from either Federal or State/local law enforcement authorities. Specific state and federal guidelines govern the use of all forfeiture proceeds. Since these laws change periodically, funds accumulated under the various stages of funding laws are subject to varying legal requirements for their use. Hence, different programs are included in this budget that cover assets received during these various legal stages. 1. Federal Forfeitures (238-409010): This program houses all resources from federal forfeiture seizure activities

that occurred before December 6, 2000.

2. Federal Non-Department of Justice Forfeitures (238-409011): This program houses all resources from Federal forfeiture seizure activities associated with the department of Treasury.

3. State Criminal Forfeitures (238-409025): This program houses all resources from state forfeitures seizure

activity that occurred after August 23, 1993 but before December 6, 2000.

4. State Civil Forfeitures (238-409030): This program houses all resources from state forfeiture activities that occurred after December 6, 2000.

5. State Seizures Not Yet Forfeited (238-409035): This program houses resources that have been seized, but not yet completed the forfeiture process.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

238 409025 StateCriminal Forfeitures 53,500 53,500 53,500 53,500 53,500 -

238 409030 State Civil Forfeitures 100,300 100,300 100,300 100,300 100,300 -

Total 1,577,496 1,577,496 1,740,219 1,740,219 1,740,219 162,723 10%

by category

Miscellaneous 562,100 562,100 562,100 562,100 562,100 -

Total Revenues 562,100 562,100 562,100 562,100 562,100 -


Other 340,300 340,300 340,300 340,300 340,300 -

Interfund 89,500 89,500 89,500 89,500 89,500 -

subtotal 1,577,496 1,577,496 1,740,219 1,740,219 1,740,219 162,723 10%

Contingency - - - - - -


Revenues under expenditures (1,015,396) (1,015,396) (1,178,119) (1,178,119) (1,178,119) (162,723) 16%

Beginning Fund Balance 1,015,396 1,015,396 1,178,119 1,178,119 1,178,119 162,723 16%

$ - - - - - -

238 409035

238 409011

952,500

250,300 250,300 250,300 -

Change


Federal Forfeitures

Federal Non-Department of

Justice Forfeitures

$ 952,500 238

220,896

952,500 952,500

383,619 383,619

Ending Fund Balance

409010

250,300 250,300 State Seizures Not Yet

Forfeited

74%

952,500 -

383,619 162,723 220,896

126

Civil Forfeitures 238-4090 Budget Detail

Budget Analysis: Revenues in each of the five Civil Forfeitures programs are unchanged in FY 2013-14 as compared to the current 2012-13 fiscal year. Expenditures remain static in four of the Civil Forfeitures programs. In the remaining program, federal non-Department of Justice Forfeitures, expenditures are increased by $162,723 (74%). The increase relates to spending time-frame requirements attached to forfeiture revenue, which will be used for training expenses and to purchase equipment including investigation materials and firearms. There is no Contingency in this budget. Beginning Fund Balance is increased by $162,723 (16%).

127


128

Long Range Planning ..............................................................................................................100-6010

Watermaster ..............................................................................................................................100-9610

Community Development Block Grant .................................................................................164-9010

Engineering Services ...............................................................................................................168-6030

Administration ...........................................................................................................................168-6040

Capital Project Management ..................................................................................................168-6050

Operations & Maintenance .....................................................................................................168-6060

Public Land Corner ..................................................................................................................170-6030

Current Planning ......................................................................................................................172-6020

Building Services ......................................................................................................................174-6020

Maintenance Improvement .....................................................................................................212-6075

Surveyor .....................................................................................................................................216-6030

Housing Services ......................................................................................................................218-6510

HOME Program .........................................................................................................................220-9020

Land Use, Housing Transportationan

d

129

LAND USE, HOUSING & TRANSPORATION Land Use, Housing & Transportation is committed to the needs of the citizens of Washington County by addressing growth while managing issues of community livability, the environment, and maintaining quality of life.

Organization Unit Adopted Modified Proposed Approved Adopted

Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ %

Long Range Planning $ 3,735,303 3,735,303 3,703,403 3,703,403 3,703,403 (31,900) -1%

Engineering & Surveying 6,346,843 6,346,843 6,800,090 6,800,090 6,800,090 453,247 7%

Administration 19,111,826 19,111,826 18,449,158 18,449,158 18,449,158 (662,668) -3%

Capital Project Management 4,889,936 4,889,936 5,068,880 5,068,880 5,068,880 178,944 4%

Operations & Maintenance 19,589,846 19,589,846 21,387,732 21,387,732 21,387,732 1,797,886 9%

Surveying- Public Land Corner 1,893,756 1,893,756 1,876,758 1,876,758 1,876,758 (16,998) -1%

Current Planning 3,460,577 3,460,577 3,379,750 3,379,750 3,379,750 (80,827) -2%

Building 9,734,273 9,734,273 12,513,129 12,513,129 12,513,129 2,778,856 29%

Maintenance LID 284,105 284,105 270,818 270,818 270,818 (13,287) -5%

County Surveyor 851,041 851,041 994,938 994,938 994,938 143,897 17%

7%

Watermaster 181,446 181,446 185,549 185,549 185,549 4,103 2%

Comm. Dev. Block Grant 3,737,950 3,737,950 4,098,038 4,098,038 4,098,038 360,088 10%

Housing Services 6,657,863 6,657,863 6,969,034 6,969,034 6,969,034 311,171 5%

HOME 2,838,742 2,838,742 3,755,963 3,755,963 3,755,963 917,221 32%

13,416,001 13,416,001 15,008,584 15,008,584 15,008,584 1,592,583 12%

Totals 83,313,507 83,313,507 89,453,240 89,453,240 89,453,240 6,139,733 7%

General Fund 3,916,749 3,916,749 3,888,952 3,888,952 3,888,952 (27,797) -1%

Special Funds 79,396,758 79,396,758 85,564,288 85,564,288 85,564,288 6,167,530 8%

Totals $ 83,313,507 83,313,507 89,453,240 89,453,240 89,453,240 6,139,733 7%

FTE's 336.50 337.50 333.74 333.74 333.74 (3.76) -1%

Change

4,547,150 74,444,656 74,444,656 74,444,656

subtotal - Other

subtotal - Land Use &

Transportation (LUT)69,897,506 69,897,506

$3,916,749 $3,888,952

$79,396,758

$85,564,288

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

80,000,000

90,000,000

2012-13 2013-14

General Fund

Special Funds

Housing8%

Land Use & Transportation

83%

Other9%

130

BUDGET OVERVIEW

Adopted Modified Proposed Approved AdoptedCategory Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ %Taxes $ 843,195 843,195 820,000 820,000 820,000 (23,195) -3%Licenses & Permits 2,432,150 2,432,150 3,181,250 3,181,250 3,181,250 749,100 31%Intergovernmental 36,031,845 36,031,845 37,917,755 37,917,755 37,917,755 1,885,910 5%Charges for Services 4,241,675 4,241,675 5,166,575 5,166,575 5,166,575 924,900 22%Fines & Forfeitures 75,500 75,500 25,000 25,000 25,000 (50,500) -67%Interdepartmental 1,462,200 1,462,200 170,000 170,000 170,000 (1,292,200) -88%Intradepartmental 8,784,573 8,784,573 8,759,958 8,759,958 8,759,958 (24,615) 0%Miscellaneous 4,315,895 4,315,895 4,462,406 4,462,406 4,462,406 146,511 3%Special Assessments 82,837 82,837 82,891 82,891 82,891 54 0%Operating Transfers In 2,013,663 2,013,663 3,055,957 3,055,957 3,055,957 1,042,294 52%

Total Revenues 60,283,533 60,283,533 63,641,792 63,641,792 63,641,792 3,358,259 6%

Personnel Services 31,591,539 31,591,539 33,294,306 33,294,306 33,294,306 1,702,767 5%Materials & Services 12,770,332 12,770,332 14,894,964 14,894,964 14,894,964 2,124,632 17%Other 8,284,801 8,284,801 9,467,336 9,467,336 9,467,336 1,182,535 14%Interfund 6,987,556 6,987,556 7,223,165 7,223,165 7,223,165 235,609 3%Operating Transfers Out 3,095,947 3,095,947 1,390,335 1,390,335 1,390,335 (1,705,612) -55%Capital Outlay 35,837 35,837 120,184 120,184 120,184 84,347 235%Full Accrual Accounts 50,000 50,000 10,000 10,000 10,000 (40,000) -80%

subtotal - Expenditures 62,816,012 62,816,012 66,400,290 66,400,290 66,400,290 3,584,278 6%Contingency 20,497,495 20,497,495 23,052,950 23,052,950 23,052,950 2,555,455 12%


Expenditures

General Fund Subsidy 409,764 409,764 434,213 434,213 434,213 24,449 6%Beginning Balances 22,620,210 22,620,210 25,377,235 25,377,235 25,377,235 2,757,025 12%


Change

Revenues over(under) (2,781,474) 12%(23,029,974) (23,029,974) (25,811,448) (25,811,448) (25,811,448)

Revenues

Licenses & Permits

5%

Inter-govt59%

Misc9%


8%

Intra-departmental

14%Operating

Transfers In5%

Expenditures

Personnel Services

36%


17%

Interfund8%

Contingency26%

Transfers Out2%

Misc11%

131

Long Range Planning 100-6010 Budget Detail The Long Range Planning division is responsible for the preparation, maintenance and periodic update of County planning documents and ordinances, including the comprehensive framework plan, the rural/natural resource plan, all community plans, the transportation plan, and provides various economic and demographic analyses to County departments and outside agencies.

1. Community Planning (100-601005): The Community Planning program is responsible for the preparation, maintenance and periodic update of the County Comprehensive Plan including planning of lands added to the UGB. This program performs the Plan monitoring and maintenance tasks necessary to ensure it remains in conformance with state law and regional planning requirements such as Metro’s Region 2040 plan. These responsibilities include direct involvement with individual citizens, community organizations, cities and affected County and state agencies. Additionally, this program helps coordinate the County’s involvement in a number of regional and County-wide planning activities.

2. Transportation (100-601010): The Transportation program is responsible for the preparation, maintenance and periodic update of the County transportation plans. This program covers a range of policy and strategic planning issues, transportation (roadway and transit) corridor studies, individual project support, and planning through the project development level. Additionally, this program participates in County-wide, regional, state and federal transportation planning and funding activities.

3. Economic and Demographic Information Services (100-601015): This program is responsible for the development, maintenance and monitoring of the Planning Division’s information management systems. These systems provide land use, population, employment, housing, and development information to a variety of service programs throughout the department and the County. This program is also responsible for the establishment and ongoing coordination of the division’s Geographical Information System (GIS).


100 601005 Community Planning $ 2,001,801 2,001,801 2,018,851 2,018,851 2,018,851 17,050 1%

100 601010 Transportation Planning 1,445,246 1,445,246 1,404,354 1,404,354 1,404,354 (40,892) -3%

Total 3,735,303 3,735,303 3,703,403 3,703,403 3,703,403 (31,900) -1%

by categoryIntergovernmental 896,568 896,568 1,025,442 1,025,442 1,025,442 128,874 14%


Interdepartmental 1,020,000 1,020,000 - - (1,020,000) -100%

Intradepartmental 1,135,369 1,135,369 1,106,854 1,106,854 1,106,854 (28,515) -3%

Miscellaneous 117,000 117,000 - - - (117,000) -100%

Operating Transfers In 117,325 117,325 1,087,786 1,087,786 1,087,786 970,461 827%

Total Revenues 3,389,512 3,389,512 3,335,082 3,335,082 3,335,082 (54,430) -2%



Interfund 67,215 67,215 32,944 32,944 32,944 (34,271) -51%

Operating Transfers Out 156,399 156,399 - - - (156,399) -100%


$ 345,791 345,791 368,321 368,321 368,321 22,530 7%

FTE's 25.00 25.00 25.33 25.33 25.33 0.33 1%

(8,058) -3%100 601015

280,198 280,198



Economic Demographic Information Services

288,256 288,256 280,198

132

Long Range Planning 100-6010 Budget Detail

Budget Analysis: Long Range Planning revenues are anticipated to decrease $54,430 (2%) for fiscal year 2013-14. This change results from various revenue adjustments within the program. Included is an increase in intergovernmental revenues from additional Construction Excise Tax (CET) grant revenue for planning in Area 93, Main Street planning in North Bethany and a large lot industrial site readiness study. These increases are offset with reductions from the Major Streets Transportation Improvement Project (MSTIP) funding for transportation project development activities and reimbursable work activities from external sources. Video lottery funds that are transferred in to support the program are now being recognized as transfers in as opposed to interdepartmental revenues in the prior year. Appropriations are proposed to decrease $31,900 (1%). Increases in Personnel Services due to the addition of a 0.33 full-time equivalent (FTE) and PERS contributions are offset by the elimination of the transfer to the Development Services Fund resulting from proposed changes in workload distribution among organization units. Large ongoing planning projects included in the work program for FY 2013-14 are the Aloha-Reedville study and livable community plan, North Bethany implementation phase, and the transportation system plan update. Continuation of the greenhouse gas reduction legislation and planning is also scheduled. Land Use & Transportation is consolidating the Long Range Planning and Development Services divisions into a new Planning and Development Services division. This consolidation results in the reduction of a 1.0 FTE Planning Manager position and the corresponding addition of a 0.33 FTE Planning and Development Services Manager. Other personnel changes include the transfer of a 1.0 full-time equivalent Policy Analyst from Administrative Services to assist in coordinating legislative issues. The end result is a net increase of 0.33 FTE and an increase in the General Fund subsidy by $22,530 (7%).

Community Planning

54%

Transportation Planning

38%

Economic Demographic

Information Services

8%

133


134

Watermaster 100-9610 Budget Detail The Watermaster is responsible for the: 1) Enforcement of water laws; 2) Administration of water rights; 3) Collection of hydrologic data; 4) Provision of water right information and hydrologic data to the public and water users; and 5) Inspection of wells and dams within Watermaster District No.18. 1. Watermaster (100-961005): This program encompasses all of the functions and services provided by the

Watermaster including the following special sub-programs funded with dedicated resources: Ground Water Monitoring: Monitors ground water levels in the urban unincorporated area of the County. Surface Water Management: Includes monitoring of stream flow in the Tualatin Basin and identification of

areas for potential flow restoration.


100 961000 Watermaster $ 181,446 181,446 182,288 182,288 185,549 4,103 2%

by categoryIntergovernmental 108,913 108,913 111,097 111,097 111,097 2,184 2%

Charges for Services 8,560 8,560 8,560 8,560 8,560 - Total Revenues 117,473 117,473 119,657 119,657 119,657 2,184 2%




$ 63,973 63,973 65,892 65,892 65,892 1,919 3%

FTE's 1.94 1.94 1.94 1.94 1.94 -



Budget Analysis: Revenue increases $2,184 (2%) from Intergovernmental revenues paid to the Watermaster by benefiting agencies for the operation and maintenance of water gauging stations. Expenditures total $185,549. Personnel Services decrease $4,473 (3%), reflecting lower salary, temporary help and overtime costs. Materials and Services increase $8,576 (49%) and include costs for required training for the Assistant Watermaster and supplies to maintain and repair field stations and transmitters. Staffing levels are unchanged and include a 1.0 FTE Assistant Watermaster and a .94 FTE Senior Administrative Specialist. The Watermaster position is fully funded by the state. General Fund Subsidy is increased by $1,919 (3%).

135

Community Development Block Grant 164-9010 Budget Detail The CDBG program manages (on behalf of the County and its eleven city members) the urban County Community Development Block Grant (CDBG) program. The County’s CDBG program is mandated to use its Federal entitlement funds for the development of viable urban communities, decent housing, a suitable living environment, and expanding economic opportunities for persons of low and moderate income. All program activities must meet one of three national objectives: 1) benefit low and moderate income persons; 2) prevent or eliminate slums and blight; or 3) meet other urgent community development needs which pose a serious threat to the community’s health or welfare. 1. Administration and Development (164-901005): Ensures Federal application criteria are met; citizens are informed;

technical assistance is available to potential sponsors; provides planning, program and activity design; and assures accountability and control of Housing and Urban Development (HUD) funds.

2. Project Administration (164-901010): Provides supervision and monitoring of all CDBG project activities related to

procurement, environmental clearance, contracting, subcontracting, reporting and other federal compliance requirements. 3. Housing (164-901015): Provides rehabilitation of existing housing for low-to-moderate income residents. The

components of this functional area include: deferred payments loans; low interest bearing loans; and the home access and repair for the disabled and elderly (HARDE) grant program.

4. Emergency Shelter Grant (ESG) (164-901025): Provides homeless persons with basic shelter and essential supportive

services. ESG also provides short-term homeless prevention assistance to persons at imminent risk of losing their housing due to eviction, foreclosure or utility shutoffs.

Project Admin79%

Housing5%

Emergency Shelter Grant4%

Admin. & Development

12%

136

Community Development Block Grant 164-9010 Budget Detail


164 901005 Admin. & Development $ 531,388 531,388 508,217 508,217 508,217 (23,171) -4%164 901010 Project Administration 2,798,154 2,798,154 3,235,385 3,235,385 3,235,385 437,231 16%164 901015 Housing 201,302 201,302 196,937 196,937 196,937 (4,365) -2%164 901025 Emergency Shelter Grant 207,106 207,106 157,499 157,499 157,499 (49,607) -24%

Total 3,737,950 3,737,950 4,098,038 4,098,038 4,098,038 360,088 10%

by categoryIntergovernmental 3,593,013 3,593,013 4,049,652 4,049,652 4,049,652 456,639 13%Miscellaneous 136,746 136,746 48,386 48,386 48,386 (88,360) -65%Operating Transfers In 8,191 8,191 - - - (8,191) -100%

Total Revenues 3,737,950 3,737,950 4,098,038 4,098,038 4,098,038 360,088 10%

Personnel Services 518,302 518,302 468,034 468,034 468,034 (50,268) -10%Materials & Services 89,887 89,887 112,801 112,801 112,801 22,914 25%Other 2,987,523 2,987,523 3,328,407 3,328,407 3,328,407 340,884 11%Interfund 142,238 142,238 124,319 124,319 124,319 (17,919) -13%

subtotal 3,737,950 3,737,950 4,033,561 4,033,561 4,033,561 295,611 8%Contingency - - 64,477 64,477 64,477 64,477

Total Expenditures 3,737,950 3,737,950 4,098,038 4,098,038 4,098,038 360,088 10%Revenues over(under) expenditures - - - - - -

Beginning Fund Balance(Deficit) - - - - - - $ - - - - - -

FTE's 6.05 6.05 5.95 5.95 5.95 (0.10) -2%


Ending Fund Balance(Deficit)

Budget Analysis: Revenues are projected to increase $360,088 (10%). That increase is directly related to on-going projects that will carry forward funding into fiscal year 2013-14. The federal budget impact of sequestration, not reflected in this budget, is projected to decrease the FY 2013-14 federal allocation by approximately $124,965 (5%). Expenditures total $4,098,038, an increase of $360,088 (10%) compared to the FY 2012-13 adopted budget. Personnel Services decrease by $1,608 and may experience further reductions due to the impact of sequestration.

137

ROAD FUND 168 FUND OVERVIEW


2012-13 2012-13 2013-14 2013-14 2013-14 $ % Total

168 6030 Engineering Services $ 2,470,662 2,470,662 2,516,368 2,516,368 2,516,368 45,706 2% 7%

168 6040 Administration 26,674,942 26,674,942 27,108,842 27,108,842 27,108,842 433,900 2% 74%

168 6050 Capital Management 4,830,037 4,830,037 5,046,254 5,046,254 5,046,254 216,217 4% 14%

168 6060 Operations & Maintenance 1,893,193 1,893,193 1,872,705 1,872,705 1,872,705 (20,488) -1% 5%

Total Revenues 35,868,834 35,868,834 36,544,169 36,544,169 36,544,169 675,335 2% 100%

168 6030 Engineering Services 6,346,843 6,346,843 6,800,090 6,800,090 6,800,090 453,247 7% 13%

168 6040 Administration 19,111,826 19,111,826 18,449,158 18,449,158 18,449,158 (662,668) -3% 36%

168 6050 Capital Management 4,889,936 4,889,936 5,068,880 5,068,880 5,068,880 178,944 4% 10%

168 6060 Operations & Maintenance 19,589,846 19,589,846 21,387,732 21,387,732 21,387,732 1,797,886 9% 41%

Total Expenditures 49,938,451 49,938,451 51,705,860 51,705,860 51,705,860 1,767,409 4% 100%



$ - - - - - -

by category

Taxes 843,195 843,195 820,000 820,000 820,000 (23,195) -3%




Interdepartmental 143,000 143,000 170,000 170,000 170,000 27,000 19%

Intradepartmental 7,313,340 7,313,340 7,401,010 7,401,010 7,401,010 87,670 1%

Miscellaneous 147,100 147,100 204,700 204,700 204,700 57,600 39%

Special Assessments 65,000 65,000 65,000 65,000 65,000 -


Total Revenues 35,868,834 35,868,834 36,544,169 36,544,169 36,544,169 675,335 2%


Materials & Services 10,338,372 10,338,372 12,247,103 12,247,103 12,247,103 1,908,731 18%

Other 8,500 8,500 7,500 7,500 7,500 (1,000) -12%

Interfund 4,684,530 4,684,530 4,632,195 4,632,195 4,632,195 (52,335) -1%

Operating Transfers Out 2,646,540 2,646,540 1,088,982 1,088,982 1,088,982 (1,557,558) -59%

Capital Outlay 35,837 35,837 120,184 120,184 120,184 84,347 235%

subtotal 36,764,477 36,764,477 38,005,649 38,005,649 38,005,649 1,241,172 3%

Contingency 13,173,974 13,173,974 13,700,211 13,700,211 13,700,211 526,237 4%




$ - - - - - -

FTE's 204.89 205.89 202.28 202.28 202.28 (3.61) -2%

Ending Fund Balance

Change

Fund/Org Unit/Description

Ending Fund Balance

138

ROAD FUND 168 FUND OVERVIEW

All of the organization units in the Road Fund will require resources from the Administration organization unit to balance their respective budgets.

Expenditures by Org Unit

Administration36%

Operations & Maintenance

41%Engineering

Services13%

Capital Management

10%


Personnel Services

39%

Other and Interfund

9%

Operating Transfers Out

2%

Contingency26%


24%

139

Engineering/Surveying Services 168-6030 Budget Detail This organization unit provides engineering design and review, project development, traffic management, surveying, and related engineering support to other divisions in the Land Use and Transportation Department. 1. Engineering Administration (168-603005): Provides leadership, management, public information, and

support of operations within Engineering/Surveying Services. 2. Engineering Design/Review (168-603005): Prepares plans, specifications, and estimates (contract

documents) for public capital improvements including roadways, drainage, bridge, signals, and intersections. Reviews plans for construction improvements within County roads, including subdivisions, roadways and sidewalks.

3. Traffic Engineering (168-603010): Perform and review traffic analysis in conjunction with public capital

improvements. Review traffic analysis associated with land use actions. Prepares plans, specifications and estimates for public capital improvements including traffic signals, illumination, signing, and striping. Reviews traffic related public capital improvements. Maintains and operates County owned street lighting, traffic signals and other electronically controlled traffic devices including the intelligent transportation system infrastructure. Perform operational review and support for the maintenance of traffic signs, striping and other traffic control devices on County maintained roads. Administer the Neighborhood Streets program for the County neighborhood Routes and local roads.

4. Surveyor-Road Fund (168-603020): Facilitate and administer legal processes associated with both public and

County roads, including legal descriptions and preparing land use waivers, restrictive covenants, and agenda items for vacation of the public interest. Provide location services for claims regarding work performed outside the right-of-way or for encroachments into the roadway. Maintain a vertical control network to support engineering design review and ongoing maintenance efforts. Provide survey support of engineering plans prepared by the County design group and others.

140

Engineering/Surveying Services 168-6030 Budget Detail


168 603001 Administration $ 1,033,359 1,033,359 884,509 884,509 884,509 (148,850) -14%168 603005 Design & Review 1,596,132 1,596,132 1,729,366 1,729,366 1,729,366 133,234 8%168 603010 Traffic Engineering 3,003,257 3,003,257 3,487,705 3,487,705 3,487,705 484,448 16%168 603020 Survey 714,095 714,095 698,510 698,510 698,510 (15,585) -2%

Total 6,346,843 6,346,843 6,800,090 6,800,090 6,800,090 453,247 7%

by categoryLicenses & Permits 4,250 4,250 4,250 4,250 4,250 - Intergovernmental 139,300 139,300 163,000 163,000 163,000 23,700 17%Charges for Services 168,665 168,665 168,665 168,665 168,665 - Intradepartmental 2,077,785 2,077,785 2,094,542 2,094,542 2,094,542 16,757 1%Miscellaneous 29,500 29,500 30,000 30,000 30,000 500 2%Operating Transfers In 51,162 51,162 55,911 55,911 55,911 4,749 9%

Total Revenues 2,470,662 2,470,662 2,516,368 2,516,368 2,516,368 45,706 2%

Personnel Services 4,522,719 4,522,719 4,691,062 4,691,062 4,691,062 168,343 4%Materials & Supplies 931,610 931,610 1,170,821 1,170,821 1,170,821 239,211 26%Interfund 886,677 886,677 825,023 825,023 825,023 (61,654) -7%Capital Outlay 5,837 5,837 113,184 113,184 113,184 107,347 1839%


FTE's 45.13 45.13 44.18 44.18 44.18 (0.95) -2%

Road Fund Subsidy


Budget Analysis: Revenues are estimated to increase slightly by $45,706 (2%) due to timing fluctuations in project reimbursable, grant and subdivision administration activity. The staffing level is reduced by 0.95 FTE due to the transfer of a Management Analyst II to Administrative Services to assist with public improvement contracting. This reduction is offset by increases in PERS and cost of living, resulting in a $168,343 (4%) increase for Personnel Services. Professional services increase $266,337 due to the addition of the digital road sign inventory project. Capital Outlay increases $107,347 for the replacement of a boom truck for signal maintenance. These items, combined with a decrease in Interfund expenditures associated with the postponement of a road addressing project, results in an overall estimated increase of $453,247 (7%).

141

Administration 168-6040 Budget Detail The Administration program provides leadership to, oversight of, and coordination among the divisions of the Department of Land Use and Transportation: Planning and Development Services Division (Long Range Planning, Current Planning and Building Services), Engineering and Construction Services Division (Engineering, Traffic, Surveying Services, and Capital Projects Management and the Operations and Maintenance Division). 1. Road Fund Administration (168-604001): This program includes recording of department wide road fund

related revenues and expenditures such as gas tax receipts, interest earnings, debt and remediation payments. 2. LUT Administration (168-604005): The program provides regional transportation financing coordination for the

County and direction for the department, including strategic planning and policy development; provides operational analysis and support leading to the improvement of department services; coordinates public information, communication and media relations; provides business support, including budget development and control, cost accounting, purchasing, personnel and payroll activities, grant administration and liaison services.


168 604001 Road Fund Administration $ 17,094,383 17,094,383 16,227,967 16,227,967 16,227,967 (866,416) -5%168 604005 LUT Administration Program 2,017,443 2,017,443 2,221,191 2,221,191 2,221,191 203,748 10%

Total 19,111,826 19,111,826 18,449,158 18,449,158 18,449,158 (662,668) -3%

by categoryTaxes 843,195 843,195 820,000 820,000 820,000 (23,195) -3%Intergovernmental 25,139,818 25,139,818 25,465,763 25,465,763 25,465,763 325,945 1%Charges for Service - - 65,000 65,000 65,000 65,000 Miscellaneous 90,000 90,000 132,000 132,000 132,000 42,000 47%Operating Transfers In 601,929 601,929 626,079 626,079 626,079 24,150 4%

Total Revenues 26,674,942 26,674,942 27,108,842 27,108,842 27,108,842 433,900 2%

Personnel Services 1,500,302 1,500,302 1,687,372 1,687,372 1,687,372 187,070 12%Materials & Services 415,412 415,412 816,367 816,367 816,367 400,955 97%Other 1,500 1,500 750 750 750 (750) -50%Interfund 1,467,098 1,467,098 1,457,476 1,457,476 1,457,476 (9,622) -1%Operating Transfers Out 2,553,540 2,553,540 786,982 786,982 786,982 (1,766,558) -69%

subtotal 5,937,852 5,937,852 4,748,947 4,748,947 4,748,947 (1,188,905) -20%Contingency 13,173,974 13,173,974 13,700,211 13,700,211 13,700,211 526,237 4%

Total Expenditures 19,111,826 19,111,826 18,449,158 18,449,158 18,449,158 (662,668) -3%Revenues over(under) expenditures 7,563,116 7,563,116 8,659,684 8,659,684 8,659,684 1,096,568 14%

Resources allocated to other units (21,632,733) (21,632,733) (23,821,375) (23,821,375) (23,821,375) (2,188,642) 10%Beginning Fund Balance 14,069,617 14,069,617 15,161,691 15,161,691 15,161,691 1,092,074 8%

$ - - - - - -

FTE's 13.60 14.60 14.60 14.60 14.60 -

Ending Fund Balance


142

Administration 168-6040 Budget Detail

Budget Analysis: Fiscal year 2013-14 is projected to realize a $325,945 (1%) increase in gas tax and registration fee revenue, providing the majority of the $433,900 (2%) anticipated revenue increase. Fuel prices and consumer choices, regarding fuel consumption, are anticipated to remain similar to the prior year. Fee revenue realized from public improvement contracting is estimated to provide $65,000 of the total increase. Personnel Services increase by 1.0 FTE over FY 2012-13 due to the transfer of a Management Analyst II from Engineering/Surveying Services (168-6030) to assist with public improvement contracting. Combined with the increase in general payroll and benefit costs, the changes result in the $187,070 increase for Personnel Services. A proposed intergovernmental agreement with the city of Forest Grove accounts for the $400,955 (97%) increase in Materials & Services. This agreement will identify project funding and the transfer of jurisdiction for various roads. Contingency appropriations increase by $526,237 (4%) in response to the desire to build the fund balance in anticipation of the trend for state gas tax appropriations to level off or decline. Due to completion of the capital project commitments, operating transfers out decreases by $1,776,588 (69%), resulting in an overall decrease in expenditures of $662,668 (3%). The division continues to refine department initiatives, including implementation of a strategic plan, best practices, training coordination, capital and process improvements.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

Engineering & Survey 3,876,181 3,876,181 4,283,722 4,283,722 4,283,722 407,541 11%

Capital Project Management 59,899 59,899 22,626 22,626 22,626 (37,273) -62%

Operations 17,696,653 17,696,653 19,515,027 19,515,027 19,515,027 1,818,374 10%

Total resources

allocated to other units 21,632,733 21,632,733 23,821,375 23,821,375 23,821,375 2,188,642 10%

ChangeRoad Fund Contributions by Program

Personnel Services

9% Materials & Services

5%

Other, Interfund, &

Capital Outlay8%


4%

Contingency74%


143


144

Capital Project Management 168-6050 Budget Detail This organization unit provides project management, coordination, right-of-way acquisition, construction management and administrative support for transportation capital improvement projects through the following programs: 1. Capital Project Management (CPM Administration (168-605005)): Manage and coordinate capital

improvement project funding and expenditures. 2. Project Delivery (168-605015): Provides management and inspection functions for all phases of capital project

delivery. 3. Project Delivery Support (168-605025): Provides quality assurance in support of the project delivery

functions. 4. Right-of-Way (168-605035): Provides right-of-way acquisition support for capital improvement projects.


168 605005 CPM-Administration $ 1,425,229 1,425,229 1,429,365 1,429,365 1,429,365 4,136 0%168 605015 Right of Way 634,669 634,669 637,884 637,884 637,884 3,215 1%168 605025 Project Delivery 2,542,519 2,542,519 2,699,164 2,699,164 2,699,164 156,645 6%168 605035 Project Delivery Support 287,519 287,519 302,467 302,467 302,467 14,948 5%

Total 4,889,936 4,889,936 5,068,880 5,068,880 5,068,880 178,944 4%

by categoryCharges for Services 2,500 2,500 5,000 5,000 5,000 2,500 100%Intradepartmental 4,781,946 4,781,946 4,994,468 4,994,468 4,994,468 212,522 4%Operating Transfers In 45,591 45,591 46,786 46,786 46,786 1,195 3%

Total Revenues 4,830,037 4,830,037 5,046,254 5,046,254 5,046,254 216,217 4%

Personnel Services 4,110,671 4,110,671 4,213,227 4,213,227 4,213,227 102,556 2%Materials & Services 228,907 228,907 235,268 235,268 235,268 6,361 3%Interfund 550,358 550,358 620,385 620,385 620,385 70,027 13%

Total Expenditures 4,889,936 4,889,936 5,068,880 5,068,880 5,068,880 178,944 4%$ 59,899 59,899 22,626 22,626 22,626 (37,273) -62%

FTE's 38.50 38.50 37.50 37.50 37.50 (1.00) -3%

Road Fund Subsidy


Budget Analysis: The proposed budget projects an increase in both revenues and expenditures of 4%. Intradepartmental revenues account for most of the revenue increase due to fluctuations in project schedules. A reduction of a 1.0 FTE Associate Planner and the addition of two six-month temporary Inspection Technicians to assist with the capital project schedule are budgeted for fiscal year 2013-14. These changes, along with the increases in general payroll and benefits costs, result in a 2% increase in Personnel Services. A $70,027 (13%) increase in Interfund expenditures is related to increased liability cost allocations for this organization unit. Proposed expenditures are largely offset by anticipated revenues, resulting in a decrease in Road Fund subsidy of $37,273 (62%).

145


146

Operations & Maintenance 168-6060 Budget Detail The division’s mission is to maintain and operate a safe and efficient County transportation system comprised of roads, bridges, drainage systems and bike paths in a cost effective and environmentally sound manner through the following programs: 1. Operations Administration (168-606005): Provides leadership, management and support of operations within

the division. 2. Roadway Surfaces (168-606010): Protects the structural integrity of County roads. Performs maintenance on

roadways, including asphalt overlays, patching, surface sealing, street sweeping, gravel applications and grading.

3. Operations Engineering (168-606015): Assures all construction on roads, bridges, drainage systems, and

miscellaneous structures within the County rights-of-way are in accordance with approved plans and specifications; reviews plans and issues permits for utility construction in roadways, monitors subdivision improvements and field-inspects construction. Maintains and updates necessary management information for design and maintenance schedules. Processes the formation of local improvement districts, investigates citizen complaints and provides quality assurance for all divisional maintenance activities.

4. Traffic Maintenance (168-606020): Performs installation, repair and replacement of traffic signs, application of

pavement striping, school-crossing stencils and raised pavement markers. 5. Vegetation Management (168-606025): Provides vegetation control within County rights-of-way through brush

cutting, mowing, herbicide spraying, landscape maintenance and related activities. Administers Adopt-a-Road program.

6. Bridge Operations (168-606030): Protects the structural integrity of County bridges through bridge repairs and

replacements. Additional tasks include work on major culverts and guardrails, bridge and culvert inspections. 7. Drainage Operations (168-606035): Provides repair, maintenance and installation of County drainage systems

such as ditches, culverts and catch basins, ditch and culvert cleaning and the evaluation of erosion-control compliance.

8. Landscape Maintenance (168-606040): Provides vegetation and litter management within urban County

rights-of-way through brush cutting, mowing, herbicide spraying, landscape maintenance, litter patrol and related activities.

147

Operations & Maintenance 168-6060 Budget Detail


168 606005 Operations-Administration $ 3,869,981 3,869,981 3,871,464 3,871,464 3,871,464 1,483 0%168 606010 Roadway Surfaces 3,261,170 3,261,170 3,615,651 3,615,651 3,615,651 354,481 11%168 606015 Operations Engineering 6,486,583 6,486,583 7,600,442 7,600,442 7,600,442 1,113,859 17%168 606020 Traffic Maintenance 1,039,510 1,039,510 955,690 955,690 955,690 (83,820) -8%168 606025 Vegetation Management 1,670,790 1,670,790 1,745,166 1,745,166 1,745,166 74,376 4%168 606030 Bridge Operations 720,173 720,173 743,511 743,511 743,511 23,338 3%168 606035 Drainage Operations 2,191,577 2,191,577 2,276,631 2,276,631 2,276,631 85,054 4%168 606040 Landscape Maintenance 350,062 - 579,177 579,177 579,177 579,177

Total 19,589,846 19,239,784 21,387,732 21,387,732 21,387,732 2,147,948 11%by category

Licenses & Permits 167,900 167,900 215,000 215,000 215,000 47,100 28%Intergovernmental 835,000 835,000 841,500 841,500 841,500 6,500 1%Charges for Services 100,000 100,000 125,000 125,000 125,000 25,000 25%Interdepartmental 143,000 143,000 170,000 170,000 170,000 27,000 19%Intradepartmental 453,609 453,609 312,000 312,000 312,000 (141,609) -31%Miscellaneous 27,600 27,600 42,700 42,700 42,700 15,100 55%Special Assessments 65,000 65,000 65,000 65,000 65,000 - Operating Transfers In 101,084 101,084 101,505 101,505 101,505 421 0%

Total Revenues 1,893,193 1,893,193 1,872,705 1,872,705 1,872,705 (20,488) -1%

Personnel Services 8,917,006 8,917,006 9,318,024 9,318,024 9,318,024 401,018 4%Materials & Services 8,762,443 8,762,443 10,024,647 10,024,647 10,024,647 1,262,204 14%Other 7,000 7,000 6,750 6,750 6,750 (250) -4%Interfund 1,780,397 1,780,397 1,729,311 1,729,311 1,729,311 (51,086) -3%Operating Transfers In 93,000 93,000 302,000 302,000 302,000 209,000 225%Capital Outlay 30,000 30,000 7,000 7,000 7,000 (23,000) -77%

Total Expenditures 19,589,846 19,589,846 21,387,732 21,387,732 21,387,732 1,797,886 9%$ 17,696,653 17,696,653 19,515,027 19,515,027 19,515,027 1,818,374 10%

FTE's 107.66 107.66 106.00 106.00 106.00 (1.66) -2%

Road Fund Subsidy


Expenditures by Program

Vegetation Management

8%

Bridge Operations

3%

Landscape Maintenance

3% Operations Admin18%

Roadway Surfaces

17%

Traffic Maintenance

4%

Operations Engineering

36%

Drainage Operations

11%



48%

Personnel Services

44%

Other, Interfund, &

Capital8%

148

Operations & Maintenance 168-6060 Budget Detail

Budget Analysis: Revenues decrease slightly by $20,488 (1%). Increases in revenues from roadway work permits and public improvement activities are offset by a reduction in Intradepartmental revenues from the Urban Road Maintenance District for services provided by the operations and maintenance division resulting from the cyclical nature of surface treatments. Expenditures are budgeted to increase $1,797,886 (9%). Personnel Services increase $401,018 as a result of increases in benefits costs, coupled with staffing reduction strategies implemented in fiscal year 2012-13. During FY 2012-13 the organization unit implemented an appropriation reduction strategy that subtracted funding for 3.66 FTE and six part-time temporary positions. Fiscal year 2013-14 proposed budget recognizes a reduction of 1.66 FTE and seven part-time temporary positions from FY 2012-13, including a Senior Engineer, part-time Administrative Specialist, four temporary utility workers, two engineering aides, and a community services program monitor. The net result is an increase in Personnel Services appropriations for FY 2013-14 of 2.0 FTE. Professional services increase $454,500 due to the reinstatement of services reduced in FY 2012-13 for geotechnical, consultant design and pavement testing services and the implementation of professional landscape maintenance services ($250,000). Funding for overlay surface treatments is expanded by $600,000 to incorporate additional lane miles. $302,000 will be transferred to the County-wide Traffic Impact Fee fund for overlay expenses included within a capital project. The proposed budget includes $225,000 payment for an intergovernmental agreement with Clean Water Services (CWS) to provide drainage maintenance on major routes within the Urban Growth Boundary ($200,000) and sweeping services ($25,000). This amount reflects a $50,000 increase over the amount budgeted in FY 2012-13. The Road Fund subsidizes the operations and maintenance programs with fuel tax and registration fee revenue which is expected to remain relatively flat. The Road Fund subsidy is expected to increase by $1.8 million in FY 2013-14.

149


150

Public Land Corner 170-6030 Budget Detail This program is charged with all activities required for the re-monumentation of Washington County’s 3,400 public land corners. This involves locating the corners established in previous government surveys and documenting their location through modern surveying practices, including the establishment of coordinates essential for mapping control in the County’s Geographical Information System (GIS). 1. Surveying-Public Land Corners (170-603030): The program provides for the preservation of public land corners,

which are necessary for determining the proper location of property boundaries by public agencies, private surveyors and citizens. The establishment and subsequent coordination of these corners is critical for the protection of private and public property rights.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

170 603030 Surveying-Public Land Crnr $ 1,893,756 1,893,756 1,893,010 1,893,010 1,876,758 (16,998) -1%

by category



Miscellaneous 6,250 6,250 12,800 12,800 12,800 6,550 105%


Total Revenues 449,307 449,307 511,304 511,304 511,304 61,997 14%



Interfund 112,311 112,311 112,554 112,554 112,554 243 0%

Operating Transfers Out 29,840 29,840 22,643 22,643 22,643 (7,197) -24%

subtotal 691,756 691,756 705,288 705,288 705,288 13,532 2%

Contingency 1,202,000 1,202,000 1,171,470 1,171,470 1,171,470 (30,530) -3%




$ - - - - - -

FTE's 4.82 4.82 4.77 4.77 4.77 (0.05) -1%

Ending Fund Balance

Change


Budget Analysis: Estimated revenues are anticipated to increase $61,997 (14%) to reflect an increase in real document recording activity level. These fees provide the primary source of funding for the program. Expenditures are anticipated to decline 1% resulting from a slight decline in Contingency. A reduction of 0.05 FTE is the result of a transfer of a Management Analyst II to the LUT Administration (168-6040). Beginning Fund Balance is expected to continue to be drawn down in fiscal year 2013-14; monitoring continues to ensure an adequate reserve is maintained. .

151

Current Planning 172-6020 Budget Detail Current Planning encompasses Development Review and Development Assistance activities pertaining to land development in the unincorporated areas of the County, and provides for Development Compliance/Code Enforcement activities as they relate to enforcement of the County’s Community Development Code and related ordinances. This fund operates on an enterprise basis supported by fees from service users. 1. Development Review (172-602030): Processing and review of all land development requests in

unincorporated Washington County. Ensure that all development proposals comply with all applicable plans and code.

2. Development Assistance (172-602035): Provide development assistance to customers at the counter and

over the telephone. Review all building permits and provide copies of land development related documents to the public.

3. Code Maintenance/Code Enforcement (172-602040): Review land development projects in final stages to

ensure compliance with conditions of approval. Investigate all land use complaints that are enforceable via the Community Development Code. Prepare code amendments and make recommendations concerning code interpretations.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

172 602030 Development Review $ 2,374,763 2,374,763 2,342,060 2,342,060 2,342,060 (32,703) -1%

172 602035 Development Assistance 716,131 716,131 708,319 708,319 708,319 (7,812) -1%

172 602040 Code Maint & Enforcement 369,683 369,683 329,371 329,371 329,371 (40,312) -11%

Total 3,460,577 3,460,577 3,379,750 3,379,750 3,379,750 (80,827) -2%

by category



Fines & Forfeitures 75,000 75,000 25,000 25,000 25,000 (50,000) -67%


Intradepartmental 68,685 68,685 40,000 40,000 40,000 (28,685) -42%

Miscellaneous 4,500 4,500 10,859 10,859 10,859 6,359 141%


Total Revenues 2,424,615 2,424,615 2,293,765 2,293,765 2,293,765 (130,850) -5%



Other 6,500 6,500 8,000 8,000 8,000 1,500 23%

Interfund 388,564 388,564 398,092 398,092 398,092 9,528 2%

Operating Transfers Out 79,787 79,787 82,839 82,839 82,839 3,052 4%

Full Accrual Accounts 50,000 50,000 10,000 10,000 10,000 (40,000) -80%

subtotal 2,449,759 2,449,759 2,312,231 2,312,231 2,312,231 (137,528) -6%

Contingency 1,010,818 1,010,818 1,067,519 1,067,519 1,067,519 56,701 6%




$ - - - - - -

FTE's 17.35 17.35 17.18 17.18 17.18 (0.17) -1%

Ending Fund Balance

Change


152

Current Planning 172-6020 Budget Detail

Budget Analysis:

Revenues are projected to decrease by $130,850 (5%). Charges for Services are expected to increase $195,150 (14%) due to changes in the fee structure implemented in fiscal year 2012-13, coupled with an anticipated increase in activity in FY 2013-14. However, the conclusion of grant funding in FY 2012-13 for “greening the code”, projected reductions in violation penalties and discontinuance of the Road Capital and Long Range Planning transfers, due to departmental restructuring, account for the overall 5% decrease in budgeted revenue for the fund. Expenditures are budgeted to decrease $80,827 (2%). A combination of appropriation reductions for holding select position vacancies and a reduction of 0.17 FTE contribute to the $97,439 reduction in Personnel Services. A $40,000 reduction in bad debt expense is also reflected. Implementation of long-term stabilization plans continues and includes the consolidation of the Long Range Planning and Development Services divisions into a new Planning and Development Services division. This change results in the sharing of the Planning and Development Services Manager position across multiple funds. A projected fund balance increase of $50,023 (5%) is the result of the continuous efforts to balance workload and staffing levels.

153

Building Services 174-6020 Budget Detail Building Services provides plan review, permit issuance and inspections relative to conformance with the state building, mechanical, electrical, plumbing, and mobile home codes. 1. Building Inspection (174-602005): Perform site inspections of construction on private property relative to

conformance with the state building, mechanical, and mobile home codes. 2. Plan Review (174-602010): Review plans and issue permits for construction on private property relative to

conformance with the state building and mechanical codes and maintain a record of construction within the unincorporated areas of the County.

3. Plumbing Inspection (174-602015): Review plans and perform site inspections of construction on private

property relative to conformance with the state plumbing code. 4. Electrical Inspection (174-602020): Review plans and perform inspections of all construction on public and

private property relative to conformance with state statutes and the national electrical code. 5. Code Compliance & Enforcement (174-602025): Oversee the building enforcement program by investigating

complaints and reported code violations. Perform enforcement actions in those cases where code conformance cannot be achieved voluntarily.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

174 602005 Building Inspection $ 6,201,545 6,201,545 6,201,545 6,201,545 8,388,285 2,186,740 35%

174 602010 Plan Review 1,758,613 1,758,613 1,758,613 1,758,613 2,079,964 321,351 18%

174 602015 Plumbing Inspection 580,592 580,592 580,592 580,592 687,707 107,115 18%

174 602020 Electrical Inspection 1,024,521 1,024,521 1,024,521 1,024,521 1,187,094 162,573 16%

Building Code Compliance &

Enforcement

Total 9,734,273 9,734,273 9,734,273 9,734,273 12,513,129 2,778,856 29%

by category

Licenses & Permits 2,260,000 2,260,000 2,962,000 2,962,000 2,962,000 702,000 31%

Intergovernmental 44,000 44,000 48,000 48,000 48,000 4,000 9%


Fines & Forfeitures 500 500 - - - (500) -100%


Miscellaneous 27,200 27,200 68,000 68,000 68,000 40,800 150%

Operating T ransfers In 71,468 71,468 69,378 69,378 69,378 (2,090) -3%

Total Revenues 4,419,347 4,419,347 5,658,472 5,658,472 5,658,472 1,239,125 28%



Other 75,250 75,250 94,200 94,200 94,200 18,950 25%

Interfund 1,048,483 1,048,483 1,376,632 1,376,632 1,376,632 328,149 31%

Operating T ransfers Out 167,315 167,315 176,712 176,712 176,712 9,397 6%

subtotal 5,115,027 5,115,027 6,061,676 6,061,676 6,061,676 946,649 19%

Contingency 4,619,246 4,619,246 6,451,453 6,451,453 6,451,453 1,832,207 40%




$ - - - - - -

FTE's 36.65 36.65 36.49 36.49 36.49 (0.16) 0%

1%169,002 170,079 174 602025

Ending Fund Balance

Change


169,002 169,002 1,077 169,002

154

Building Services 174-6020 Budget Detail

Budget Analysis: Revenues are projected to increase $1,239,125 (28%) due to an increase of $1,200,000 in projected fee revenues. The fee increases are resulting from expected increases in building activity. Excluding contingency, expenditures are projected to increase $946,649 (19%) primarily due to changes in Personnel Services and Interfund transfers. Personnel Services increase $588,148 (17%), due to an increase in appropriation for 3.0 FTE from the release of held vacancies in fiscal year 2012-13, coupled with the increases in general payroll and benefits. The increase in FTE will be necessary to meet the increasing demand for building services due to the expected increase in building activity. The vacancies will only be filled if an increase in building activity is realized. Interfund expenditures increase $328,149 (31%) due to an anticipated upgrade of permitting software. The total project cost is estimated at $1.3 million and will continue in FY 2014-15. Anticipated increases in revenue from increasing building activity and planned expenditure savings combine to provide a $1,832,207 increase in contingency for FY 2013-14. Implementation of long-term stabilization plans continue and include the consolidation of the Long Range Planning and Development Services divisions into a new Planning and Development Services division. This change results in the sharing of the Planning and Development Services Manager position across multiple funds.

155


156

Maintenance Improvement 212-6075 Budget Detail This fund provides for road maintenance activities undertaken through maintenance local improvement districts (MLIDs) established in the County. 1. Local Improvement District (212-607505): This program provides the financial activities related to funds

collected for use in maintaining local roads within the district.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

212 607505 Local Improvement District $ 284,105 284,105 284,105 284,105 270,818 (13,287) -5%

by category

Miscellaneous 1,325 1,325 1,022 1,022 1,022 (303) -23%

Special Assessments 17,837 17,837 17,891 17,891 17,891 54 0%

Total Revenues 19,162 19,162 18,913 18,913 18,913 (249) -1%

Materials & Services 192,423 192,423 192,423 192,423 192,423 -

Interfund 7,178 7,178 7,313 7,313 7,313 135 2%

Operating Transfers Out 720 720 842 842 842 122 17%

subtotal 200,321 200,321 200,578 200,578 200,578 257 0%

Contingency 83,784 83,784 70,240 70,240 70,240 (13,544) -16%





Change


Budget Analysis: There are five active maintenance local improvement districts. Both revenues and expenditures remain similar to the prior year with no major changes in maintenance strategies anticipated.

157

County Surveyor 216-6030 Budget Detail This organization is responsible for the duties and responsibilities of the County Surveyor which include: filing and maintaining public survey records; reviewing and approving plats and surveys; maintaining the County address system; performing court-ordered surveys; surveying County-owned property and public assistance. 1. Local Improvement District (212-607505): County Surveyor activities within this program include statutory

duties of subdivision, partition, and condominium approval; survey filing; court ordered surveys; surveys of County owned property; record keeping; maintaining records of vacation property; addressing, mapping and public information.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

216 603015 Development Review $ 851,041 851,041 994,938 994,938 994,938 143,897 17%

by category

Charges for Service 239,250 239,250 284,250 284,250 284,250 45,000 19%


Miscellaneous 3,600 3,600 8,000 8,000 8,000 4,400 122%

Operating Transfers In 77,128 77,128 76,918 76,918 76,918 (210) 0%

Total Revenues 397,978 397,978 420,668 420,668 420,668 22,690 6%



Interfund 59,773 59,773 88,030 88,030 88,030 28,257 47%


subtotal 444,870 444,870 494,451 494,451 494,451 49,581 11%

Contingency 406,171 406,171 500,487 500,487 500,487 94,316 23%




$ - - - - - -

FTE's 3.56 3.56 3.56 3.56 3.56 -

Ending Fund Balance

Change


158

County Surveyor 216-6030 Budget Detail

Budget Analysis: Conservative budgeting in fiscal year 2012-13 accounts for the fee revenue increases of $45,000 (19%). The anticipated fee revenue increase is offset by a decrease in Interfund revenues associated with the postponement of a road addressing project, resulting is a $22,690 (6%) increase in total revenue. Personnel Services expenditures are anticipated to increase $18,812 (5%) due to the implementation of a modified staffing strategy. Fiscal year 2013-14 reflects the addition of a temporary Survey Technician, a strategy that will allow the fund to hold a regular position vacant until a more stable revenue stream is realized. Additionally, Interfund expenses have been increased to allow for the accomplishment of overflow project work by staff in other organization units as needed for work activity coverage. Planned expenditure reductions and better than anticipated revenue combine to provide a $94,316 (23%) increase in contingency for FY 2013-14. FY 2013-14 is anticipated to generate a $121,207 (27%) increase in Beginning Fund Balance, reversing a prior year’s trend of drawing down fund balance. Careful fund management continues in order to maintain an appropriate fund balance.

159

Housing Services 218-6510 Budget Detail The Department of Housing Services manages County and Housing Authority housing programs. Housing Authority programs are managed under the terms of an intergovernmental agreement between the County and the Authority. In accordance with that agreement, funding is provided by the Housing Authority. 1. General Administration (218-651005): Includes staff and operating costs associated with the administration of

the Department’s Continuum of Care and Homeless programs, and the Housing Authority’s Low Rent Public Housing, Section 8 Program, Local Fund, and Affordable Housing portfolio. This was separated from General Maintenance to allocate costs appropriately.

2. General Maintenance (218-651010): Includes staff and operating costs associated with the administration

of the Department’s Continuum of Care and Homeless programs, and the Housing Authority’s Low Rent Public Housing, Section 8 Program, Local Fund, and Affordable Housing portfolio. This was separated from General Administration to allocate costs appropriately.

3. Continuum of Care-Shelter (218-651025): Includes HUD funds for use by local providers of services to the

homeless. Funds will be provided to local project sponsors, over multi-year periods, to fund support services, operating costs, and other eligible expenses. This was separated from Continuum of Care-Supportive Housing because it has a different Administrative allocation by HUD.

4. Continuum of Care-Supportive Housing (218-651030): Includes HUD funds for use by local providers of

services to the homeless. Funds will be provided to local project sponsors, over multi-year periods, to fund support services, operating costs and other eligible expenses. This was separated from Continuum of Care-Shelter because it has a different Administrative allocation by HUD.

5. Homeless Programs (218-351035): Includes HUD and General Funds for administration of County homeless

programs, including the Ten-Year Plan to End Homelessness, the Homeless-to-Work project and Bridges to Housing.

6. Aloha-Reedville (218-351040): The Aloha-Reedville study and livable community plan is a three-year joint

project with Land Use & Transportation Planning, funded by HUD and the US Department of Transportation. General Funds match the HUD grant for creation of a plan to improve the Aloha-Reedville community.

160

Housing Services 218-6510 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

218 651005 General Administrative $ 3,308,346 3,308,346 3,512,284 3,512,284 3,512,284 203,938 6%

218 651010 General Maintenance 349,834 349,834 368,827 368,827 368,827 18,993 5%

218 651035 Homeless Programs 392,100 392,100 481,223 481,223 481,223 89,123 23%

218 651040 Aloha-Reedville 307,247 307,247 253,868 253,868 253,868 (53,379) -17%

Total 6,657,863 6,657,863 6,969,034 6,969,034 6,969,034 311,171 5%

by category


Miscellaneous 3,619,736 3,619,736 3,881,111 3,881,111 3,881,111 261,375 7%


Total Revenues 6,620,613 6,620,613 6,885,761 6,885,761 6,885,761 265,148 4%



Other 2,500,090 2,500,090 2,403,462 2,403,462 2,403,462 (96,628) -4%

Interfund 471,123 471,123 451,086 451,086 451,086 (20,037) -4%

Transfers to Other Funds - - 787 787 787 787

subtotal 6,657,863 6,657,863 6,943,443 6,943,443 6,943,443 285,580 4%

Contingency - - 25,591 25,591 25,591 25,591




$ - - - - - -

FTE's 35.00 35.00 35.00 35.00 35.00 -

1,647,218

705,614

1,629,569

670,767

1%

5%

1,647,218

705,614

17,649

34,847

1,647,218

705,614

1,629,569

670,767

218

218

651025

651030

Ending Fund Balance

Change


Continuum of Care -

Shelter Plus Care

Continuum of Care -

Supportive Housing

Budget Analysis: Revenues are projected to increase $265,148 (4%) and with a $46,023 (124%) increase in projected Beginning Fund Balance, the total resources will increase $311,171 (5%). Miscellaneous revenues, which are charges to other Department of Housing Services programs and the Housing Authority, will increase $261,375 (7%) to cover increased administrative costs. Intergovernmental revenues from the US Department of Housing and Urban Development for the Homeless, Continuum of Care and Aloha-Reedville programs, are projected to increase $38,300 (1%). Operating Transfers In will decline by $34,527 (9%), largely due to the reduction in transfers from the PERS stabilization program. The General Fund Operating Transfer In remains unchanged from prior year. The proposed expenditures in this budget total $6,943,443, an increase of $285,580 (4%). Personnel Services increase $244,666 (8%) is due to cost of living and benefits increases and represents the increases in the general administrative and maintenance programs. The remaining increase in proposed expenditure represents a $141,619 (5%) increase in the Continuum of Care and Homeless programs, offset by a decrease of $53,379 (17%) in the Aloha/Reedville planning grant for the third and final year of that program. Proposed general fund subsidy remains unchanged for fiscal year 2013-14.

161

HOME 220-9020 Budget Detail This organization unit houses revenues and expenditures for the HOME Investment Partnership Program. The U.S. Department of Housing and Urban Development (HUD) provides HOME funds to the County. 1. HOME Administration (220-902005): This program ensures federal application criteria are met; citizens are

informed; technical assistance is available to potential sponsors; provides planning, program and activity design; and assures accountability and control of HUD funds.

2. HOME Project Administration (220-902010): This program accounts for the expenditure of HOME

development, predevelopment, and operating support to assist in the development of affordable homeownership and rental housing. The HOME program is essentially an affordable housing block grant program.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

220 902005 Administration $ 130,302 130,302 128,694 128,694 128,694 (1,608) -1%

220 902010 Project Administration 2,708,440 2,708,440 3,627,269 3,627,269 3,627,269 918,829 34%

Total 2,838,742 2,838,742 3,755,963 3,755,963 3,755,963 917,221 32%

by category


Miscellaneous 252,438 252,438 227,528 227,528 227,528 (24,910) -10%

Operating Transfer In 1,637 1,637 - - - (1,637) -100%

Total Revenues 2,838,742 2,838,742 3,755,963 3,755,963 3,755,963 917,221 32%



Other 2,706,938 2,706,938 3,625,767 3,625,767 3,625,767 918,829 34%

Interfund 6,141 6,141 - - - (6,141) -100%

subtotal 2,837,240 2,837,240 3,754,461 3,754,461 3,754,461 917,221 32%

Contingency 1,502 1,502 1,502 1,502 1,502 -


Revenues under expenditures - - - - - -

Beginning Fund Balance - - - - - -

$ - - - - - -

FTE's 1.25 1.25 1.25 1.25 1.25 -

Change


Ending Fund Balance

Budget Analysis: Revenues are projected to increase by $917,221 (32%). That increase is directly related to on-going projects that will carry forward funding into fiscal year 2013-14. The federal budget impact of sequestration, not reflected in this budget, is projected to decrease the FY 2013-14 federal allocation by $55,940 (5%). The requested expenditures in this budget total $3,755,963, an increase of $917,221 compared to the FY 2012-13 adopted budget. Personnel Services decreased by $6,816 and may experience further reductions with the potential impact of the 5% projected decrease due to sequestration.

162

Public Health .............................................................................................................................100-7030

HHS Administration .................................................................................................................100-7040

Animal Services ........................................................................................................................100-7090

Veteran Services .......................................................................................................................100-7510

Children and Family Services ................................................................................................166-7050

Human Services .......................................................................................................................192-7060

OHP Mental Health ..................................................................................................................193-7080

House Bill 2145 – Mental Health ..........................................................................................194-7070

Health Share of Oregon .............................................................................................................195-7085

Aging Services ..........................................................................................................................198-7520

Emergency Medical Services .................................................................................................208-7010

Health Human Services

and

163

HEALTH & HUMAN SERVICES

Health and Human Services provides prevention, protection and support services and activities so that all people who live, work, study and play in Washington County can be healthy, well, self-sufficient and safe. Educating people through public health efforts, providing safety to vulnerable children and adults, addressing addictions and enabling people to live independently are just a few examples of how this is accomplished.

Throughout Washington County, Health and Human Services offers a wide variety of programs, services and resources which serve to inform, educate and empower.

Organization Unit Adopted Modified Proposed Approved AdoptedDescription 2012-13 2012-13 2013-14 2013-14 2013-14 $ %Public Health $ 15,537,460 15,537,460 14,882,068 14,882,068 14,882,068 (655,392) -4%Emergency Medical Service 1,843,203 1,843,203 1,828,263 1,828,263 1,828,263 (14,940) -1%

subtotal - Public Health 17,380,663 17,380,663 16,710,331 16,710,331 16,710,331 (670,332) -4%Agency on Aging 3,407,195 3,407,195 3,898,131 3,898,131 3,898,131 490,936 14%Veteran Services 704,821 704,821 758,705 758,705 758,705 53,884 8%

4,112,016 4,112,016 4,656,836 4,656,836 4,656,836 544,820 13%

Human Services 33,271,499 33,271,499 38,282,168 38,282,168 38,282,168 5,010,669 15%Oregon Health Plan 28,315,541 28,315,541 5,400,360 5,400,360 5,400,360 (22,915,181) -81%Health Share of Oregon - 17,625,000 23,428,172 23,428,172 23,428,172 5,803,172 33%Mental Health HB 2145 636,109 636,109 434,722 434,722 434,722 (201,387) -32%Children & Family Services 3,427,965 3,427,965 2,826,908 2,826,908 2,826,908 (601,057) -18%

65,651,114 83,276,114 70,372,330 70,372,330 70,372,330 (12,903,784) -15%HHS Administration 1,118,048 1,118,048 1,049,076 1,049,076 1,049,076 (68,972) -6%Animal Services 2,107,885 2,107,885 2,269,380 2,269,380 2,269,380 161,495 8%

subtotal - Other 3,225,933 3,225,933 3,318,456 3,318,456 3,318,456 92,523 3%

Totals 90,369,726 107,994,726 95,057,953 95,057,953 95,057,953 (12,936,773) -12%

General Fund 19,468,214 19,468,214 18,959,229 18,959,229 18,959,229 (508,985) -3%Special Funds 70,901,512 88,526,512 76,098,724 76,098,724 76,098,724 (12,427,788) -14%

Totals $ 90,369,726 107,994,726 95,057,953 95,057,953 95,057,953 (12,936,773) -12%

FTE's 255.20 256.45 251.76 251.76 251.76 (4.69) -2%

Change

subtotal - Aging & Veteran Services

subtotal - Human Services

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

80,000,000

90,000,000

100,000,000

2012-13 2013-14

General Fund

Special Funds Public Health18%

Aging & Veteran Services

5%

Human Services

74%

Other3%

164

BUDGET OVERVIEW



Licenses & Permits $ 3,893,532 3,893,532 4,056,411 4,056,411 4,056,411 162,879 4%Intergovernmental 40,092,303 40,092,303 44,151,060 44,151,060 44,151,060 4,058,757 10%Charges for Services 20,365,917 37,990,917 21,063,099 21,063,099 21,063,099 (16,927,818) -45%Fines & Forfeitures 43,150 43,150 53,000 53,000 53,000 9,850 23%Interdepartmental 39,000 39,000 38,000 38,000 38,000 (1,000) -3%Intradepartmental 905,807 905,807 1,007,352 1,007,352 1,007,352 101,545 11%Miscellaneous 886,278 886,278 932,797 932,797 932,797 46,519 5%Operating Transfers In 2,444,340 2,444,340 2,486,185 2,486,185 2,486,185 41,845 2%

Total Revenues 68,670,327 86,295,327 73,787,904 73,787,904 73,787,904 (12,507,423) -14%


Materials & Services 48,141,887 61,580,587 52,621,299 52,621,299 52,621,299 (8,959,288) -15%Other 1,065,015 1,065,015 620,041 620,041 620,041 (444,974) -42%Interfund 2,090,623 2,487,223 2,077,429 2,077,429 2,077,429 (409,794) -16%Operating Transfers Out 450,000 450,000 499,000 499,000 499,000 49,000 11%Capital Outlay 24,000 24,000 - - - (24,000) -100%

subtotal 75,724,456 91,016,756 80,582,992 80,582,992 80,582,992 (10,433,764) -11%Contingency 14,645,270 16,977,970 14,474,961 14,474,961 14,474,961 (2,503,009) -15%

Total Expenditures 90,369,726 107,994,726 95,057,953 95,057,953 95,057,953 (12,936,773) -12%Revenues under expenditures (21,699,399) (21,699,399) (21,270,049) (21,270,049) (21,270,049) 429,350 -2%

General Fund Subsidy 5,711,563 5,711,563 5,860,103 5,860,103 5,860,103 148,540 3%Beginning Balances 15,987,836 15,987,836 15,409,946 15,409,946 15,409,946 (577,890) -4%


Change

Licenses & Permits

5%

Inter-govt60%

Misc3%

Charges for

Services29% Operating

Transfers In

3%

Revenues

Personnel Services

26%


56%

Interfund2%

Contingency15%

Misc1%

Expenditures

165


166

Public Health 100-7030 Budget Detail This division provides preventive health care services and environmental surveillance services, and enforces other statutory provisions necessary to assure that basic health standards are maintained in the County through the following programs:

1. Environmental Health (100-703005): Provides education to the public and regulated community; enforces

public health regulations; and provides environmental health surveillance to prevent the spread of communicable diseases and protect the environment.

2. Clinic Services (100-703010): Provides health services to high-risk populations at the earliest point of

intervention so that communicable diseases can be identified and controlled; health of children can be improved; infant deaths can be reduced; and individuals can plan for and space the births of their children.

3. Medical Examiner (100-703015): Receives and provides information on births and deaths within the County.

Provides enforcement and implementation of statutes relating to investigation of violent and unattended deaths, including death scene investigation and documentation. Works closely with law enforcement agencies, hospitals, private medical practitioners and funeral homes.

4. Solid Waste and Recycling (100-703020): Provides enforcement of the Washington County solid waste and

nuisance ordinances and carries out the County’s responsibilities regarding the metropolitan regional recycling program.

5. Field Team (100-703025): Provides nursing services in the homes of eligible mothers with high-risk

pregnancies and postpartum follow-up care in the home. 6. Administration (100-703030): Provides supervision and billing services for public health functions. 7. Health Education (100-703035): Provides community education for public health issues such as HIV

prevention, family planning, and compliance with childhood immunization requirements.

167

Public Health 100-7030 Budget Detail Adopted Modified Proposed Approved Adopted

2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 703005 Environmental Health $ 1,945,097 1,945,097 2,057,125 2,057,125 2,057,125 112,028 6%

100 703010 Clinic Services 8,208,323 8,208,323 7,318,445 7,318,445 7,318,445 (889,878) -11%

100 703015 Medical Examiner 544,522 544,522 556,094 556,094 556,094 11,572 2%

100 703020 Solid Waste & Recycling 1,329,573 1,329,573 1,427,363 1,427,363 1,427,363 97,790 7%

100 703025 Field Team 2,235,269 2,235,269 2,124,458 2,124,458 2,124,458 (110,811) -5%

100 703030 Administration 475,173 475,173 576,805 576,805 576,805 101,632 21%

100 703035 Health Education 799,503 799,503 821,778 821,778 821,778 22,275 3%

Totals 15,537,460 15,537,460 14,882,068 14,882,068 14,882,068 (655,392) -4%

by category

Licenses & permits 2,555,765 2,555,765 2,632,352 2,632,352 2,632,352 76,587 3%



Interdepartmental 24,000 24,000 35,000 35,000 35,000 11,000 46%


Miscellaneous 504,894 504,894 494,500 494,500 494,500 (10,394) -2%

Total Revenues 11,813,668 11,813,668 10,866,637 10,866,637 10,866,637 (947,031) -8%


Materials & Services 3,650,392 3,650,392 2,617,374 2,617,374 2,617,374 (1,033,018) -28%

Other 442,450 442,450 509,687 509,687 509,687 67,237 15%

Interfund - - - - - -


$ 3,723,792 3,723,792 4,015,431 4,015,431 4,015,431 291,639 8%

FTE's 122.49 122.49 118.81 118.81 118.81 (3.68) -3%

Change



Environmental Health14%

Clinic Services49%

Solid Waste & Recycling10%

Field Team14%

Medical Examiner, Public Health Admin & Education

13%

168

Public Health 100-7030 Budget Detail

Budget Analysis: Revenue decreases $947,031 (8%) due primarily to an $875,000 reduction in the value of vaccine provided by the state to Clinic Services at no cost to the County; this adjustment affects both revenue and expenditures. In addition, reduction in state revenue is expected for Clinic Services ($144,126) and Health Education ($38,222), and for the elimination of the New Parent Network program in Field Team ($267,000). Also reduced is almost $90,000 from Clackamas County for HIV counseling/testing/referral services. This is partially offset by increases in various Environmental Health fees ($94,685), federal/state revenue for Field Team ($156,288) and CDC Community Health Transformation grant funds in Health Education to support development of a Beaverton multi-service health center ($201,915). The General Fund Subsidy increases $291,639 (8%). A significant change in this budget request is the closure of the Tigard Clinic estimated by December 31, 2013. This closure is necessary to meet General Fund growth restrictions in current Budget Policy, and is consistent with expected changes to health services that will result from health care transformation efforts. The Clinic currently serves WIC clients four days per week and health clinic clients three days per week; WIC services will continue at a new location in the Tigard area, but health clinic services would cease and patient care shifts to the Beaverton and Hillsboro clinics. The Tigard Clinic closure will result in savings of approximately $70,000 this fiscal year, due primarily to the elimination of 2.0 FTE but offset by one-time costs of $50,000 to restore the clinic space as required by the lease agreement. Remaining staff will be reallocated to the Beaverton and Hillsboro clinics, which are expected to handle patient overflow from the closed Tigard Clinic. Savings in the following fiscal year, based on a full 12 months of closure, is expected to be $200,000-$225,000. Overall, Public Health expenditures decrease $655,392 (4%). Personnel Services increase $310,389 (3%) due to cost of living, health insurance and PERS, and partially offset by a reduction of 3.68 FTE due to elimination of the New Parent Network program in Field Team (1.69 FTE) and closure of the Tigard Clinic in Clinic Services (2.0 FTE). The remaining 0.01 FTE is the result of a shift in Program Supervisor time to the Medical Examiner division from the Emergency Medical Services (EMS) organizational unit. Also included is the change of a full-time senior program educator to a community health nurse in order to better meet state funding requirements for the Immunization Program; the associated cost increase will be covered by state grant funds. Temporary staff costs also increase due to the addition of a WIC breastfeeding peer counselor in Clinic Services (supported by state grant funds), code enforcement staff in Solid Waste & Recycling to address odor and other nuisance complaints during the summer months, and Health Education staff to support CDC Community Transformation grant activities. Materials & Services decrease $1,033,018 (28%) due primarily to the $875,000 reduction for the value of state-provided vaccine in Clinic Services, a reduction in Clinic Services’ medical/general supplies costs ($94,998), and a reduction in Health Education professional services due to the loss of Clackamas County funding for HIV counseling/testing/referral ($54,941).

169

HHS Administration 100-7040 Budget Detail Provide management and administrative services to the divisions/programs of Health and Human Services: Public Health, Human Services, Oregon Health Plan Mental Health Services, Disability and Aging Services, Veterans Services, Emergency Management Services, Jail Health Services, Children and Family Services, and Animal Services. 1. HHS Administration Program (100-704005): Provide management and administrative services to the

divisions/programs of Health and Human Services.


100 704005 HHS Administration $ 1,118,048 1,118,048 1,049,076 1,049,076 1,049,076 (68,972) -6%

by categoryIntradepartmental 459,268 459,268 592,634 592,634 592,634 133,366 29%

Total Revenues 459,268 459,268 592,634 592,634 592,634 133,366 29%

Personnel Services 1,072,936 1,072,936 1,004,499 1,004,499 1,004,499 (68,437) -6%Materials & Services 45,112 45,112 44,577 44,577 44,577 (535) -1%


General Fund Subsidy $ 658,780 658,780 456,442 456,442 456,442 (202,338) -31%

FTE's 10.21 10.21 10.21 10.21 10.21 -

Fund/Program/DescriptionChange

Budget Analysis: Revenue increases $133,366 (29%). Expenditures of this organizational unit are allocated through a department cost plan to the divisions/programs of the department of Health and Human Services. This allocation results in a revenue increase over the previous year’s budget. The General Fund Subsidy decreases $202,338 (31%). Expenditures decrease $68,972 (6%). Personnel Services costs decrease $68,437 (6%) due to staff restructuring that resulted in reclassification of a division manager to an administrative manager and the vacancy of a senior management analyst position. This is offset by cost of living, step, health insurance and PERS increases, and by increased temporary staff costs due to short-term staff changes.

170

Animal Services 100-7090 Budget Detail The Animal Services Division includes the operation of the small animal shelter and enforcement of the County code regarding dog licensing, loose nuisance dogs, aggressive or biting dogs, cruelty, neglect, barking and other livability issues. Key programs are dog license sales, education and outreach services, adoption of stray and abandoned dogs and cats, and impoundment of dogs in violation of the code. Other services include operation of an active volunteer program, spay/neuter education programs, operation of an in-house spay/neuter clinic, removal of dead and injured dogs from roads, the operation of a certified crematory and the humane euthanasia of animals. 1. Animal Services (100-709005): Operates the small animal shelter and enforces of the County code regarding

dog licensing, loose nuisance dogs, aggressive or biting dogs, cruelty, neglect, barking, and other livability issues.


100 709005 Animal Services $ 2,107,885 2,107,885 2,269,380 2,269,380 2,269,380 161,495 8%

by categoryLicenses & Permits 872,210 872,210 942,210 942,210 942,210 70,000 8%Charges for Services 224,750 224,750 206,300 206,300 206,300 (18,450) -8%Fines & Forfeitures 43,150 43,150 53,000 53,000 53,000 9,850 23%Intradepartmental 11,124 11,124 73,933 73,933 73,933 62,809 565%Miscellaneous 200,000 200,000 224,000 224,000 224,000 24,000 12%

Total Revenues 1,351,234 1,351,234 1,499,443 1,499,443 1,499,443 148,209 11%

Personnel Services 1,704,899 1,704,899 1,842,165 1,842,165 1,842,165 137,266 8%Materials & Services 348,986 348,986 398,215 398,215 398,215 49,229 14%Other 30,000 30,000 29,000 29,000 29,000 (1,000) -3%Capital Outlay 24,000 24,000 - - - (24,000) -100%


General Fund Subsidy $ 756,651 756,651 769,937 769,937 769,937 13,286 2%

FTE's 21.00 21.00 21.00 21.00 21.00 -


Budget Analysis: Revenue increases $148,209 (11%) due primarily to a $70,000 (8%) increase in dog license fees to reflect historic trends; a $33,000 increase in gifts, donations and other revenue; and a $62,809 increase in funds transfer from the Animal Services Gifts & Donations organizational unit to support veterinary and clinic costs. This is partially offset by a $26,000 (50%) reduction in dog and cat sale fees to reflect historic trends. The General Fund Subsidy increases $13,286 (2%). Expenditures increase $161,495 (8%). This is due primarily to a Personnel Services increase of $137,266 (8%) for cost of living, step, health insurance, and PERS. Materials & Services expenditures also rise $49,229 (14%) due primarily to an increase in medical supplies ($20,000) to reflect current usage and in professional services ($24,000) for external providers such as Cat Adoption Team and Dove Lewis Animal Hospital. A decrease in Capital Outlay expenses ($24,000) is due to capital expenses in the previous year that were not repeated in the current budget cycle.

171

Veteran Services 100-7510 Budget Detail Veteran Services provides assistance to veterans and their dependents in obtaining federal, state and local benefits. This is accomplished through active outreach within local communities, health care facilities, in-home visitations and development of a comprehensive program to educate veterans as to services and benefits available to them; assistance in filing claims for veterans’ benefits with the federal and state Veteran Affairs department; acts as a representative for veterans in disputes on claims against the U.S. Department of Veterans Affairs; and provides for the development of new programs and services to educate and assist veterans, their dependents and other veteran representatives, groups and organizations. 1. Veteran Services (100-751005): Provides assistance to veterans and their dependents in obtaining Federal,

State and local benefits.


100 751005 Veteran Services $ 704,821 704,821 758,705 758,705 758,705 53,884 8%

by categoryIntergovernmental 132,481 132,481 140,412 140,412 140,412 7,931 6%

Total Revenues 132,481 132,481 140,412 140,412 140,412 7,931 6%

Personnel Services 621,355 621,355 696,835 696,835 696,835 75,480 12%Materials & Services 82,966 82,966 61,370 61,370 61,370 (21,596) -26%Other 500 500 500 500 500 -


$ 572,340 572,340 618,293 618,293 618,293 45,953 8%

FTE's 8.15 8.15 8.15 8.15 8.15 -



Budget Analysis: Revenue increases $7,931 (6%) due to an increase in state grant funds. The General Fund Subsidy increases $45,953 (8%) to support veterans and their families in receiving needed benefits and services. Expenditures grow $53,884 (8%) due primarily to a $75,480 (12%) increase in Personnel Services from cost of living, step, health insurance and PERS. This is offset by a Materials & Services decrease of $21,596 (26%) due primarily to a $14,248 reduction in contracted counseling services with Pacific University, a $7,504 reduction in travel/mileage, and a $6,500 reduction in supplies, postage, and copying; all reflect trends in recent usage. A new $5,000 expenditure for leases and rentals supports costs for Memorial Day and Veterans Day events at the new Veterans Gateway near the Fairgrounds.

172

Children & Family Services 166-7050 Budget Detail Children and Family Services develop, administer, and evaluate a number of youth and family services. The primary sources of revenue are state General Fund and pass through federal resources. 1. CFSU Administration (166-705005): Includes allocated department administration and county overhead and

contingency. 2. Commission on Children and Families (CCF) (166-705010): This is a diverse group of volunteers appointed

by the Board of County Commissioners and mandated by the legislature to assist government, service providers, non-profits, and communities create a positive future for the children and families of Washington County.

Facilitate development and implementation of a comprehensive community plan. Involve all sectors of the community in creating sustainable solutions for issues that are identified in the

community plan. Coordinate development of programs to address community needs and service gaps and efforts to

strengthen existing services. Bringing service systems together (e.g. alcohol and drug, child welfare, early childhood, health, mental

health, juvenile justice) to increase the effectiveness and efficiency of health and human services. Advocate for the development of policies and laws that promote the wellness of children, youth, and

families.

In addition, the CCF manages state and federal funds brought into Washington County through grant writing efforts either by the CCF directly or through collaboration with various community partners. The CCF has brought over $18 million dollars into Washington County in the past five years.

3. CCF Federal Programs (166-705015): Are administered as part of this program: Child Care and Development Block Grant: provides services to stabilize and expand quality early

childhood and school age care through contracts with community providers. Youth Investment: (formerly called Level 7) provides student retention activities, intensive in-home family

coaching services, and family mediation services. Services are focused on teens 13-17 years of age who are not delinquent, abused or emotionally disturbed, but are chronically truant, chronic curfew violators, and beyond parental control. Provided through contract with community providers.

Family Preservation and Support Services Program: provides community based family preservation and support services for children involved in or at high risk of involvement in the child welfare system.

173

Children & Family Services 166-7050 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

166 705005 CFSU Administration $ 141,968 141,968 207,641 207,641 207,641 65,673 46%

166 705015 CCF Federal Programs 913,487 913,487 827,879 827,879 827,879 (85,608) -9%

Totals 3,427,965 3,427,965 2,826,908 2,826,908 2,826,908 (601,057) -18%

by category



Miscellaneous 20,287 20,287 42,009 42,009 42,009 21,722 107%

Operating T ransfers In 90,681 90,681 87,164 87,164 87,164 (3,517) -4%

Total Revenues 3,274,418 3,274,418 2,724,887 2,724,887 2,724,887 (549,531) -17%



Other 2,200 2,200 650 650 650 (1,550) -70%

Interfund 386,687 386,687 111,660 111,660 111,660 (275,027) -71%

subtotal 3,405,834 3,405,834 2,730,977 2,730,977 2,730,977 (674,857) -20%

Contingency 22,131 22,131 95,931 95,931 95,931 73,800 333%




$ - - - - - -

FTE's 3.77 3.77 2.92 2.92 2.92 (0.85) -23%

Change

Ending Fund Balance

Commission on Children &

Families2,372,510 2,372,510 1,791,388 (581,122) -24%


1,791,388 1,791,388 166 705010

CFSU Administration

7%

Commission on Children & Families

64%

CCF Federal Programs

29%

174

Children & Family Services 166-7050 Budget Detail

Budget Analysis: A significant issue for this budget is upcoming action by the Governor and state legislature, as part of the Early Learning Council transformation, to terminate funding to local commissions across the state and transition to a new “regional hub” model. The timing of this transition has not yet been finalized but could happen as early as June 30, 2013. Absent a final decision on timing, this budget proposal was prepared as if the Commission will continue for fiscal year 2014-15. Revenue is proposed to be $2,724,887, which is a decrease of $549,531 (17%) in federal and state funds due primarily to termination of the Court Appointed Special Advocate (CASA) and Healthy Kids programs and reductions to the Healthy Start program. Expenditures decrease $601,057 (18%) due primarily to combined reductions in Personnel Services, Materials & Services, and Interfund expenditures to compensate for reductions in program revenue and termination of programs. Personnel Services decrease $258,921 (44%) due primarily to staffing decreases of 0.85 FTE (23%) for regular employees and $143,992 (100%) for temporary employees; this decrease in costs is offset by increases in cost of living, health insurance, and PERS for the remaining 2.92 FTE of staff. Materials & Services costs decline $139,359 (65%) due primarily to a $127,996 reduction in contracted services. Interfund expenditures decline $275,027 (71%) due primarily to the termination of $267,000 in New Parent Network funds transferred to the Public Health organizational unit. Contingency increases by $73,800 to $95,931 and represents funds held in reserve for future appropriations. The General Fund transfer of $83,000 remains at historic levels. These resources supplement state resources and are directed to priority service areas not funded by state categorical funding. For the past several years, funding from the General Fund transfer has been directed to Family Resources Centers located at the school districts.

175


176

Human Services 192-7060 Budget Detail The Division is responsible for the delivery of community mental health services including treatment and rehabilitation services for persons with developmental disabilities, persons with severe emotional disturbances, alcohol and other drug abusers and is responsible for alcohol education and early intervention programs. 1. Human Services Administration (192-706005): Provides needs assessment, planning, contracting,

monitoring, and evaluation of all mental health services. Develops and implements needed services in the community and provides input into statewide service development.

2. Mental Health Services (192-706010): Services range from outpatient treatment and brief crisis response to

more intensive residential, skill training, vocational, and medication management to adults with chronic mental illness. In addition, County staff investigates petitions related to the Civil Commitment of an alleged mentally ill person.

3. Children’s Human Services (192-706015): Services range from outpatient mental health and alcohol and drug

treatment for children and adolescents to brief mental health crisis services for adolescents, and alcohol, drug and tobacco use prevention programs. Prevention services are school based and treatment ranges from outpatient through intensive residential treatment.

4. Alcohol & Drug Abuse Services (192-706020): Provides prevention and treatment services to youth and

adults with special focus on offenders and pregnant women. 5. Developmental Disability Services (192-706025): Provides services for people with developmental

disabilities and their families throughout the disabled person’s life span. Services include support to families caring for a disabled family member, vocational, residential, transportation, and crisis. All are coordinated for the individual client by the service coordination staff of the department.

Human Services Admin.13%

Mental Health Services

46%

Children's uman Services

10%

Alcohol & Drug Abuse Serv.

13%

Developmental Disability Serv.

18%

177

Human Services 192-7060 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

192 706005 Human Services Admin. $ 4,516,295 4,516,295 4,766,042 4,766,042 4,766,042 249,747 6%

192 706010 Mental Health Services 14,085,760 14,085,760 17,608,712 17,608,712 17,608,712 3,522,952 25%

192 706015 Children's Human Services 3,433,599 3,433,599 3,852,775 3,852,775 3,852,775 419,176 12%

192 706020 Alcohol & Drug Abuse Serv. 5,633,615 5,633,615 5,061,364 5,061,364 5,061,364 (572,251) -10%

192 706025 Developmental Disability Serv. 5,602,230 5,602,230 6,993,275 6,993,275 6,993,275 1,391,045 25%

Totals 33,271,499 33,271,499 38,282,168 38,282,168 38,282,168 5,010,669 15%

by category

Intergovernmental 27,512,108 27,512,108 32,339,840 32,339,840 32,339,840 4,827,732 18%




Miscellaneous 86,600 86,600 122,000 122,000 122,000 35,400 41%


Total Revenues 29,860,851 29,860,851 34,928,655 34,928,655 34,928,655 5,067,804 17%



Other 73,229 73,229 75,024 75,024 75,024 1,795 2%

Interfund 914,828 914,828 1,141,535 1,141,535 1,141,535 226,707 25%

subtotal 29,883,632 29,883,632 34,814,320 34,814,320 34,814,320 4,930,688 16%

Contingency 3,387,867 3,387,867 3,467,848 3,467,848 3,467,848 79,981 2%




$ - - - - - -

FTE's 53.37 53.37 52.62 52.62 52.62 (0.75) -1%


Change

Ending Fund Balance

178

Human Services 192-7060 Budget Detail

Budget Analysis: The Beginning Fund Balance increases $57,135 (2%) to $3.35 million. Revenue increases $5.07 million (17%) due primarily to a $5.3 million increase in state grant funds carried forward from the previous year. This is partially offset by a slight decrease ($110,884) in state grant funds received during the current budget cycle. By division, decreases in state grant revenue for Adult Mental Health ($33,374) and Alcohol & Drug Services ($454,872) are partially offset by expected increases for Children’s Human Services ($22,836) and Developmental Disabilities ($354,526). The General Fund transfer remains unchanged from the previous year at $1,558,611 and is used primarily to support Mental Health services for crisis response, protective service and civil commitment investigations and hearings. Expenditures excluding contingency increase $4.9 million (16%) to $34.8 million due primarily to a Materials & Services increase for contracted services in Adult Mental Health of $3.3 million (25%), Children’s Human Services of $493,883 (18%), and Developmental Disabilities of $1.25 million (53%). This increase is partially offset by a contracted services reduction in Alcohol & Drug Services of $552,617 (11%). Personnel Services costs increase $248,635 (5%) due primarily to cost of living, health insurance and PERS, and are partially offset by a reduction of 0.75 FTE for staff transferred to the Health Share of Oregon (195-7085) and Children & Family Services (166-7050) organization units. Contingency increases $79,981 (2%) to $3.47 million and represents funds held in reserve for future appropriations.

179

Oregon Health Plan – Mental Health 193-7080 Budget Detail This organization unit receives funds from the Oregon Health Plan (OHP) to provide mental health services to County residents enrolled in the plan. Overall management of the program includes program administration, client services coordination, reporting, quality assurance, and oversight of contracted service providers and claims administrators. 1. OHP Mental Health Org (193-708005): Provide mental health services to County residents enrolled in the plan.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

193 708005 OHP Mental Health $ 28,315,541 28,315,541 5,400,360 5,400,360 5,400,360 (22,915,181) -81%

by category

Charges for Services 18,408,416 18,408,416 - - - (18,408,416) -100%

Miscellaneous 58,337 58,337 21,160 21,160 21,160 (37,177) -64%

Operating Transfers In 20,608 20,608 - - - (20,608) -100%

Total Revenues 18,487,361 18,487,361 21,160 21,160 21,160 (18,466,201) -100%

Personnel Services 1,748,241 1,748,241 - - - (1,748,241) -100%

Materials & Services 16,128,102 16,128,102 1,000 1,000 1,000 (16,127,102) -100%

Other 511,076 511,076 - - - (511,076) -100%

Interfund 475,939 475,939 - - - (475,939) -100%


subtotal 18,913,358 18,913,358 100,000 100,000 100,000 (18,813,358) -99%

Contingency 9,402,183 9,402,183 5,300,360 5,300,360 5,300,360 (4,101,823) -44%

Total Expenditures 28,315,541 28,315,541 5,400,360 5,400,360 5,400,360 (22,915,181) -81%

Revenues under expenditures (9,828,180) (9,828,180) (5,379,200) (5,379,200) (5,379,200) 4,448,980 -45%

Beginning Fund Balance 9,828,180 9,828,180 5,379,200 5,379,200 5,379,200 (4,448,980) -45%

$ - - - - - -

FTE's 18.36 18.36 - - - (18.36) -100%


Change

Ending Fund Balance

180

Oregon Health Plan – Mental Health 193-7080 Budget Detail

Budget Analysis: The Oregon Health Plan–Mental Health Program previously provided mental health services to Washington County residents enrolled in the Oregon Health Plan (OHP). Starting in September 2012, this program was replaced by Health Share of Oregon as part of health care transformation efforts. Health Share of Oregon is a separate organizational unit (195-7085) and receives funds from the new regional coordinated care organization (Health Share of Oregon or HSO) for provision of OHP mental health services. Small amounts of claims and revenue continued to be received and processed through this organizational unit in fiscal year 2012-13, but this should end by June 2013. The remaining fund balance of $5.3 million will be held until it is needed to meet future obligations related to risk reserves, system enhancements and/or prudent reserves to support cash flow. State revenue to this fund, previously budgeted at $18.4 million, ceases entirely. Investment income continues but decreases by $37,177 (64%) because of the lower fund balance. No County General Fund money is received by this organizational unit. Expenditures, excluding contingency, previously budgeted at $18.9 million, are reduced to $99,000 for the transfer of accumulated interest to the Human Services organizational unit (192-7060), which is to be used for the provision of adult mental health services. Staff has transferred to the new Health Share of Oregon organizational unit, resulting in a decrease from 18.36 FTE to zero. Contingency of $5.3 million represents funds held in reserve for future appropriations.

181

House Bill 2145 – Mental Health 194-7070 Budget Detail The purpose of this org unit is to assure beer/wine tax revenues, designated by the State for alcohol and drug prevention, treatment and rehabilitation services, received by the County but not fully expended in a given year, are set aside to be expended for chemical dependency programs in subsequent years. 1. Mental Health HB 2145 (194-707005): This program is to assure that beer and wine tax revenues received

from the State, which are not spent during the year, are set aside to be expended for chemical dependency programs in subsequent years.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

194 7070005 House Bill 2145 $ 636,109 636,109 434,722 434,722 434,722 (201,387) -32%

by category

Operating Transfers Out 400,000 400,000 400,000 400,000 400,000 -

subtotal 400,000 400,000 400,000 400,000 400,000 -

Contingency 236,109 236,109 34,722 34,722 34,722 (201,387) -85%




Ending Fund Balance $ - - - - - -

Change


Budget Analysis: Beer/wine taxes are the main source of revenues in this fund. The beginning fund balance decreases $201,387 (32%) to $434,722. No additional revenue is expected during this budget cycle. Funds from this organization unit are transferred to the Human Services organization unit (192-7060) for a variety of alcohol treatment purposes. This transfer is budgeted for $400,000 during this budget cycle. Contingency decreases $201,387 (85%) to $34,722 and represents funds held in reserve for future appropriations.

182

Health Share of Oregon 195-7085 Budget Detail Health Share of Oregon (HSO) is one of the Coordinated Care Organizations created by the state to manage the physical, mental, dental, and addictions benefits for Oregon Health Plan members. HSO contracts with Washington County to manage the mental health benefit for its Washington County members. This org unit replaces 100-7080, Oregon Health Plan, which was the previous Mental Health Organization agreement with the state for which the County was responsible for similar functions. Health Share of Oregon began operations on September 1, 2012. 1. Health Share of Oregon (HSO) (195-708505): This program manages mental health benefit for Oregon Health

Plan members in Washington County.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

195 708505 Health Share of Oregon $ - 17,625,000 23,428,172 23,428,172 23,428,172 5,803,172 33%

by category

Charges for Services - 17,625,000 19,048,653 19,048,653 19,048,653 1,423,653 8%

Miscellaneous - - 21,678 21,678 21,678 21,678

Operating Transfers In - - 20,510 20,510 20,510 20,510

Total Revenues - 17,625,000 19,090,841 19,090,841 19,090,841 1,465,841 8%

Personnel Services - 1,457,000 1,943,495 1,943,495 1,943,495 486,495 33%

Materials & Services - 13,438,700 16,638,108 16,638,108 16,638,108 3,199,408 24%

Interfund - 396,600 509,238 509,238 509,238 112,638 28%

subtotal - 15,292,300 19,090,841 19,090,841 19,090,841 3,798,541 25%

Contingency - 2,332,700 4,337,331 4,337,331 4,337,331 2,004,631 86%

Total Expenditures - 17,625,000 23,428,172 23,428,172 23,428,172 5,803,172 33%

Revenues under expenditures - - (4,337,331) (4,337,331) (4,337,331) (4,337,331)

Beginning Fund Balance - - 4,337,331 4,337,331 4,337,331 4,337,331

$ - - - - - -

FTE's - - 18.96 18.96 18.96 18.96


Change

Ending Fund Balance

Budget Analysis: The Health Share of Oregon program began in September 2012 to replace the Oregon Health Plan-Mental Health program as part of health care transformation efforts. This organizational unit receives funds from the new regional coordinated care organization (Health Share of Oregon or HSO) for provision of OHP mental health services. The beginning fund balance increases $4.3 million for this new organizational unit. Revenue increases $1,465,841 (8%) and reflects capitation payments from the regional HSO for County residents enrolled in HSO. Expenditures for fiscal year 2012-13 were rough estimates for the first year of the program; budgeted expenditures for this budget proposal are based on actual expenditures during the first six months of the program and are more accurate predictions of spending. Expenditures, excluding contingency, increase $3,798,541 (25%) due primarily to a $2.9 million (22%) increase in contracted mental health service, a $486,495 (33%) increase in Personnel Services, and a $282,038 increase in third-party claims administration costs. Staffing increases to 18.96 FTE as staff are transferred from the Oregon Health Plan-Mental Health (193-7080) budget. Contingency increases $2,004,631 (86%) to $4.3 million and represents funds held in reserve for future appropriations.

183


184

Aging Services 198-7520 Budget Detail Aging Services mission is to “Create options to maintain the quality of life.” This mission is fulfilled through the development of a comprehensive, coordinated system of services and programs. The department and its advisory councils focus on addressing the concerns of those persons in greatest social and economic need to maximize their ability to live as independently as possible. 1. Support Services (198-752005): Provides the following services directly or through contracts: training needs

assessment, outreach, mental health care, financial management, minor home repair, legal services, community education, conservatorship, information and assistance, senior volunteer activities, advocacy and coordination of services.

2. Congregate Meals (198-752010): Provides the food and nutrition service management for meals served in a

group setting in accordance with state and federal regulations. 3. Home Delivered Meals (198-752015): Provides the food, delivery and nutrition service management for meals

served to homebound elderly in accordance with state and federal regulations. 4. Wellness/Medication Management (198-752016): Provides information about the availability, benefit and

appropriate use of other preventive health services or programs as well as public education related to medication management problems, and training of public health professionals to identify persons at high risk of medication interaction and adverse reactions.

5. National Family Caregiver (198-752017): Provides respite, training and support services to caregivers of

persons aged 60 or over or grandparents over 60 caring for grandchildren up to the age of 17. 6. Elder Abuse Prevention (198-752018): Promotes understanding and increased public awareness of elder

abuse. 7. In-Home Services (198-752020): Provides home care, personal care and respite care services for needy

elderly. 8. Administration (198-752025): Provides planning; implementation of services; maintenance of records;

fulfillment of requirements of federal and state rules, regulations, policies and procedures and support to the advisory councils.

9. Program Development (198-752040): Provides for the development of new programs and service providers

(paid and volunteer); assistance to subcontractors of the department, nursing homes, adult foster homes and other human services providers to deliver services in a coordinated, effective manner; develop minority outreach programs; solicit revenue and in-kind contributions.

185

Aging Services 198-7520 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

198 752005 Support Services $ 684,351 684,351 705,404 705,404 705,404 21,053 3%

198 752010 Congregate Meals 287,077 287,077 287,077 287,077 287,077 -

198 752015 Home Delivered Meals 483,338 483,338 483,338 483,338 483,338 -

198 752016 T itle III-D Wellness/Mdctn 35,484 35,484 54,171 54,171 54,171 18,687 53%

198 752017 T itle III-E Natn'l Famliy Crgvr 265,230 265,230 226,506 226,506 226,506 (38,724) -15%

198 752018 T itle VII-B Elder Abuse 5,203 5,203 5,276 5,276 5,276 73 1%

198 752020 In-Home Services 274,765 274,765 479,318 479,318 479,318 204,553 74%

198 752025 Administration 851,253 851,253 479,134 479,134 479,134 (372,119) -44%

198 752040 Program Development 520,494 520,494 1,177,907 1,177,907 1,177,907 657,413 126%

Totals 3,407,195 3,407,195 3,898,131 3,898,131 3,898,131 490,936 14%

by category


Intradepartmental 10,000 10,000 - - - (10,000) -100%

Miscellaneous 6,160 6,160 2,450 2,450 2,450 (3,710) -60%


Total Revenues 2,803,564 2,803,564 3,417,773 3,417,773 3,417,773 614,209 22%



Other 2,060 2,060 2,180 2,180 2,180 120 6%

Interfund 239,367 239,367 241,788 241,788 241,788 2,421 1%

subtotal 2,889,706 2,889,706 3,743,811 3,743,811 3,743,811 854,105 30%

Contingency 517,489 517,489 154,320 154,320 154,320 (363,169) -70%



Beginning Fund Balance 603,631 603,631 480,358 480,358 480,358 (123,273) -20%$ - - - - - -

FTE's 15.10 16.35 16.35 16.35 16.35 -


Change

Ending Fund Balance

Support Services

18%

Congregate Meals

8%

Home Delivered

Meals13%

Title III7%

In-home Services

12%

Admin12%

Program Development

30%

186

Aging Services 198-7520 Budget Detail

Budget Analysis: The beginning fund balance decreases $123,273 (20%) to $480,358. Revenue increases $614,209 (22%) due primarily to grant funding increases for the following:

Home and Community Based Care Services ($487,877); CDC Community Transformation grant for development of a Beaverton multi-service health clinic ($58,090); Care Transitions ($95,000); Oregon Project Independence ($41,473); and Medicaid Information & Assistance/Options Counseling ($50,000).

Ongoing federal and state revenues for aging services (e.g., Title III, Title VII, and USDA) remain stable with an increase of $525. Grant funding carried forward from the previous year decreases by $38,660 (68%). The General Fund transfer remains at the previous year’s level of $245,770. Expenditures, excluding contingency, increase $854,105 (30%) to $3.7 million due to an increase in Materials & Services of $706,281 (54%) primarily for contracted services associated with grant-funded activities, and a Personnel Services increase of $145,283 (11%) due to cost of living, health insurance and PERS. There are no staffing changes for fiscal year 2013-14. Contingency decreases $363,169 (70%) to $154,320 and represents funds held in reserve for future appropriations.

187

Emergency Medical Services 208-7010 Budget Detail Emergency Medical Services coordinates ambulance services in Washington County including ambulance and wheelchair car inspections, support to the EMS Policy Board, and development of service standards. 1. Emergency Medical Service Program (208-701005): Coordinates ambulance services in Washington County

including ambulance and wheelchair car inspections, support to the EMS Policy Board, and development of service standards.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

208 7010005 Emergency Medical Svcs $ 1,843,203 1,843,203 1,828,263 1,828,263 1,828,263 (14,940) -1%

by category



Interdepartmental 3,000 3,000 3,000 3,000 3,000 -

Miscellaneous 10,000 10,000 5,000 5,000 5,000 (5,000) -50%


Total Revenues 487,482 487,482 505,462 505,462 505,462 17,980 4%



Other 3,500 3,500 3,000 3,000 3,000 (500) -14%

Interfund 73,802 73,802 73,208 73,208 73,208 (594) -1%

subtotal 763,712 763,712 743,814 743,814 743,814 (19,898) -3%

Contingency 1,079,491 1,079,491 1,084,449 1,084,449 1,084,449 4,958 0%




$ - - - - - -

FTE's 2.75 2.75 2.74 2.74 2.74 (0.01) 0%


Change

Ending Fund Balance

Budget Analysis: The Beginning Fund Balance decreases $32,920 (2%). Revenue grows $17,980 (4%) due to an increase in license and franchise fees ($16,292) and training fees ($6,500). Expenditures, excluding contingency, decrease $19,898 (3%) due primarily to a $46,147 (12%) decrease in Materials & Services. This decrease is caused by a reduction in contracts with Washington County Consolidated Communications Agency and Metro ($12,600), and by a decrease in professional services for CPR training classes ($27,000) to more closely align with actual spending patterns. These decreases are offset by a $27,343 (9%) increase in Personnel Services related to cost of living, health insurance and PERS. There is a 0.01 FTE decrease for the transfer of supervisor time to the Public Health organization unit (100-7030) for supervision of the Medical Examiner program. Contingency increases slightly to $1.08 million and represents funds held in reserve for future appropriations.

188

Parks .............................................................................................................................................100-3560

Extension Services ...................................................................................................................100-9510

Metzger Park .............................................................................................................................162-3560

Cooperative Library Services .................................................................................................184-9710

West Slope Library ...................................................................................................................185-9710

County Fair Complex ...............................................................................................................200-9810

Tourism Dedicated Lodging Tax ............................................................................................240-1655

Culture, Education Recreationan

d

189

CULTURE, EDUCATION & RECREATION Culture, Education & Recreation (CER) provides programs and facilities for all people who live, work, study and play in Washington County.


Organization Unit 2012-13 2012-13 2013-14 2013-14 2013-14 $ %

Parks $ 730,278 730,278 769,930 769,930 769,930 39,652 5%

Extension Services 300,709 300,709 306,723 306,723 306,723 6,014 2%

Metzger Park LID 165,037 165,037 154,455 154,455 154,455 (10,582) -6%

1,196,024 1,196,024 1,231,108 1,231,108 1,231,108 35,084 3%

Cooperative Library Services 28,185,242 28,185,242 29,048,683 29,048,683 29,048,683 863,441 3%

West Slope Library 1,051,724 1,051,724 1,154,437 1,154,437 1,154,437 102,713 10%

subtotal - Libraries 29,236,966 29,236,966 30,203,120 30,203,120 30,203,120 966,154 3%

Fair Complex 2,404,200 2,404,200 2,584,273 2,584,273 2,584,273 180,073 7%

Transient Occupancy Tax 3,981,817 3,981,817 4,080,327 4,080,327 4,080,327 98,510 2%

subtotal - Other 6,386,017 6,386,017 6,664,600 6,664,600 6,664,600 278,583 4%

Totals 36,819,007 36,819,007 38,098,828 38,098,828 38,098,828 1,279,821 3%

General Fund 1,030,987 1,030,987 1,076,653 1,076,653 1,076,653 45,666 4%

Special Funds 35,788,020 35,788,020 37,022,175 37,022,175 37,022,175 1,234,155 3%

Totals $ 36,819,007 36,819,007 38,098,828 38,098,828 38,098,828 1,279,821 3%

FTE's 47.25 48.25 48.30 48.30 48.30 0.05 0%

subtotal - Parks &

Change

Parks & Agri-culture

3%

Libraries79%

Fair Complex7%

Transient Occupancy

Tax11%

$1,030,987 $1,076,653

$35,788,020$37,022,175

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

2012-13 2013-14

General Funds

Special Funds

190

BUDGET OVERVIEW



Taxes $ 11,682,238 11,682,238 11,957,164 11,957,164 11,957,164 274,926 2%


Charges for Services 1,095,290 1,095,290 965,490 965,490 965,490 (129,800) -12%

Miscellaneous 578,940 578,940 671,021 671,021 671,021 92,081 16%



Total Revenues 30,731,503 30,731,503 31,212,357 31,212,357 31,212,357 480,854 2%


Materials & Supplies 25,728,199 25,728,199 26,222,109 26,222,109 26,222,109 493,910 2%

Other 734,829 734,829 663,643 663,643 663,643 (71,186) -10%

Interfund 452,528 452,528 494,284 494,284 494,284 41,756 9%


Principal pymnts - long-term debt 22,294 22,294 22,939 22,939 22,939 645 3%

Interest Payments 13,265 13,265 12,494 12,494 12,494 (771) -6%

Capital Outlay 234,000 234,000 233,000 233,000 233,000 (1,000) 0%

subtotal 32,458,106 32,458,106 33,214,024 33,214,024 33,214,024 755,918 2%

Contingency 4,360,901 4,360,901 4,884,804 4,884,804 4,884,804 523,903 12%



General Fund Subsidy 277,727 277,727 290,158 290,158 290,158 12,431 4%

Beginning Fund Balances 5,809,777 5,809,777 6,596,313 6,596,313 6,596,313 786,536 14%


Change

Taxes38%

Inter govt2%

Charges for

Services3%

Misc2% Operating

Transfers In

55%

Revenues

Personnel Services

13%

Other2%


69%

Interfund1%


2% Capital Outlay

0%Contingency

13%

Expenditures

191

Parks 100-3560 Budget Detail This organization unit is responsible for the operation and maintenance of Scoggins Valley Park/Henry Hagg Lake and Eagle Landing Park. 1. Parks (100-356005) This program coordinates the activities related to management, maintenance, and staffing

for the following parks:

Scoggins Valley Park/Henry Hagg Lake is owned by the U.S. Bureau of Reclamation and maintained and operated by Washington County, the park features numerous picnic areas, boat launching facilities, a fully stocked lake, more than 15 miles of hiking trails, and observation decks for wildlife and bird watching.

Eagle Landing Park is a half-acre parcel on the banks of the Tualatin River. This Park was established

through a government/private partnership involving a local Boy Scout Eagle project. As part of the project requirements, the local Scout Troop 874 maintains the Park in perpetuity. The Washington County Board of Commissioners named the park “Eagle Landing”. The park includes non-motorized boat access to the river.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

100 356005 Parks $ 730,278 730,278 769,930 769,930 769,930 39,652 5%

by category



Miscellaneous 5,160 5,160 5,160 5,160 5,160 -

Total Revenues 735,460 735,460 771,460 771,460 771,460 36,000 5%



Other 50 50 50 50 50 -

Interfund - - - - - -

Principal Payments 22,294 22,294 22,294 22,294 22,294 -

Interest Payments 13,265 13,265 12,484 12,484 12,484 (781) -6%


$ (5,182) (5,182) (1,530) (1,530) (1,530) 3,652 -70%

FTE's 4.50 4.50 4.50 4.50 4.50 -



Change

Budget Analysis: Revenues are anticipated to increase $36,000 (5%) due primarily to recreational vehicle registration fees ($11,000) and park user fees ($25,000). The budget also includes $15,000 from federal grants to continue elk mitigation efforts. The budget does not anticipate any fee increases and remains fully supported by revenues. Expenditures increase $39,652 (5%) due primarily to adjustments in costs associated with salary and benefits.

192

Extension Services 100-9510 Budget Detail This organization unit provides for the County funding contributions from the General Fund to Oregon State University (OSU) and Washington County Extension Service. These resources support multiple community programs including Agriculture; Family and Community Development (Home Economics); Forestry; Citizen Participation Organization; Wood Products; and 4-H Youth Development. 1. Extension Service (100-951005): The Oregon State University Extension Service delivers research-based

objective information to help Oregonians solve problems, develop leadership, and manage resources wisely.


100 951005 Extension Service $ 300,709 300,709 306,723 306,723 306,723 6,014 2%

by categoryMiscellaneous 17,800 17,800 15,035 15,035 15,035 (2,765) -16%

Total Revenues 17,800 17,800 15,035 15,035 15,035 (2,765) -16%

Other 300,709 300,709 306,723 306,723 306,723 6,014 2%Total Expenditures 300,709 300,709 306,723 306,723 306,723 6,014 2%

$ 282,909 282,909 291,688 291,688 291,688 8,779 3%



Budget Analysis: Revenue represents unspent funds returned by OSU from the previous year. Based on previous spending patterns, and consistent with the expectations set for County departments, 5% of the previous year’s allocation is projected for return. Expenditures increase $6,014 (2%) due primarily to an increase in Personnel Services expenses ($9,087) and travel/mileage reimbursement ($3,000). This is offset by a $4,712 (15%) reduction in specialized program support and a $2,296 (5%) reduction in Materials & Services costs. The proposed budget maintains current service levels. The County funds Extension Services support staff (2.9 FTE), specialized program support, materials and supplies, and facility-related expenses. Oregon State University funds the faculty positions. Staff are employed and supervised by Oregon State University.

193

Metzger Park 162-3560 Budget Detail The Metzger Park LID (local improvement district) fund provides park maintenance, repair and oversight of facilities and programs at Metzger Park. Funding is primarily derived from assessments against properties within the LID boundaries and rental income. 1. Metzger Park (162-356005) This program coordinates the activities related to management, maintenance, and

staffing for Metzger Park. Metzger Park is a seven acre, fully accessible park.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

162 356010 Metzger Park $ 165,037 165,037 154,455 154,455 154,455 (10,582) -6%

by category

Miscellaneous 28,480 28,480 28,376 28,376 28,376 (104) 0%


Operating Transfers In 774 774 667 667 667 (107) -14%

Total Revenues 117,052 117,052 116,841 116,841 116,841 (211) 0%



Other 170 170 170 170 170 -

Interfund 11,435 11,435 11,156 11,156 11,156 (279) -2%

Capital Outlay 7,000 7,000 - - - (7,000) -100%

subtotal 139,007 139,007 133,330 133,330 133,330 (5,677) -4%

Contingency 26,030 26,030 21,125 21,125 21,125 (4,905) -19%




$ - - - - - -

FTE's 1.00 1.00 1.00 1.00 1.00 -


Change

Ending Fund Balance

Budget Analysis: Revenues remain status quo and total $116,841. The primary revenue sources are rental income and the special LID assessment. The estimated beginning fund balance is $37,614, a reduction of $10,371 from the previous year’s level. Total resources available are $154,455. Expenditures decreased $10,582 (6%). This is the net effect of an increase in Personnel Services $9,752 and reductions in Materials & Services ($8,150), Capital Outlay ($7,000), and Contingency ($4,905). The increase in Personnel Services is related to salary and benefits expenses. Materials & Services are reduced in a number of line items to reflect recent expenditure levels. The reduction in Capital Outlay is due to the one-time replacement of the riding lawn mower in fiscal year 2012-13. The Contingency is available to provide resources in the case of an emergency or an unforeseen event.

194

Cooperative Library Services 184-9710 Budget Detail Washington County Cooperative Library Services (WCCLS) coordinates contracts for, and provides a full range of library services to all residents of the County. WCCLS operated on fixed-rate property tax serial levies until fiscal 1998-99 but with the passage of Measures 47 and 50, its tax rate was combined with the County’s permanent tax rate and now receives the majority of its funding directly from the County’s General Fund. In November 2006, voters provided additional funding for WCCLS with the passage of a four-year, $0.17 per $1,000 of assessed value local option levy. Voters renewed the $0.17 local option levy in November 2010 for five years (2011-2016); the levy is estimated to generate $8.3 million annually. 1. Reference/Interlibrary Loan (184-971005): Provides training and leadership for member libraries regarding

the provision of reference services. Locates/borrows materials from outside the County for libraries and for County management. Coordinates subscriptions to electronic resources (such as full text articles, reference materials and downloadable media) available to libraries and users through WCCLS.org. This program is housed in leased space at the city of Hillsboro’s main library.

2. Administration and Contracts (184-971010): Manages County-wide support services for member libraries

and coordinates activities of the Cooperative membership including strategic planning for services, and promotion of County-wide services. Manages WCCLS fiscal resources. Contracts with nine cities and two non-profit associations to provide County-wide public library access for all residents. Provides grants to developing libraries working toward full membership in the Cooperative. Contracts with neighboring counties to provide reciprocal free access to public libraries in the Portland metropolitan area for Washington County residents. This program is housed in the WCCLS Administrative Offices in Hillsboro.

3. Automation (184-971020): Manages automated circulation, public access catalog and acquisitions software for

14 public libraries, two special libraries and Outreach. Provides centralized internet access, cataloging, database authority control, hardware and software and provides technical and content support for libraries seven days per week. Provides access to remote electronic databases for public use via WCCLS.org and provides technical and creative management for the Cooperative’s website. This program is housed in the WCCLS Administrative Offices in Hillsboro.

4. Outreach and Youth Services (184-971025): This program provides centralized mail delivery service of library

materials for individuals who are homebound and cannot get to a public library; outreach to the Latino community; outreach to children and youth; support for the jail inmate library (County Jail); and support for County-wide youth services activities such as summer reading programs. Outreach is located in leased space at Hillsboro’s Main Library.

5. Courier (184-971030): Provides daily delivery service within the county between member libraries. Contracts to

link Washington County libraries with other libraries in Oregon and Washington for ground courier delivery. Mails books to out-of-County borrowers (interlibrary loans). Courier is located in leased warehouse space near the Hillsboro airport.

195

Cooperative Library Services 184-9710 Budget Detail


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

184 971005 Reference $ 522,541 522,541 559,647 559,647 559,647 37,106 7%

184 971010 Admin & Contracts 23,935,337 23,935,337 24,602,126 24,602,126 24,602,126 666,789 3%

184 971020 Automation 2,543,216 2,543,216 2,618,710 2,618,710 2,618,710 75,494 3%

184 971025 Outreach 679,856 679,856 758,553 758,553 758,553 78,697 12%

184 971030 Courier 504,292 504,292 509,647 509,647 509,647 5,355 1%

Totals 28,185,242 28,185,242 29,048,683 29,048,683 29,048,683 863,441 3%

by category

Taxes 8,117,234 8,117,234 8,264,024 8,264,024 8,264,024 146,790 2%



Miscellaneous 87,500 87,500 96,250 96,250 96,250 8,750 10%


Total Revenues 24,428,218 24,428,218 24,800,371 24,800,371 24,800,371 372,153 2%


Materials& Supplies 20,776,003 20,776,003 21,236,591 21,236,591 21,236,591 460,588 2%

Other 4,000 4,000 4,000 4,000 4,000 -

Interfund 252,379 252,379 260,789 260,789 260,789 8,410 3%


Capital Outlay 112,000 112,000 133,000 133,000 133,000 21,000 19%

subtotal 24,601,380 24,601,380 25,187,159 25,187,159 25,187,159 585,779 2%

Contingency 3,583,862 3,583,862 3,861,524 3,861,524 3,861,524 277,662 8%




$ - - - - - -

FTE's 27.75 27.75 27.80 27.80 27.80 0.05 0%

Ending Fund Balance


Change

Reference2%Cooperative

Library-Administration &

Contracts85%

Automation9%

Outreach2%

Courier2%

Expenditures

196

Cooperative Library Services 184-9710 Budget Detail

Budget Analysis: Fiscal year 2013-14 anticipated revenues are $24,800,371, an increase of 2%. Revenues are primarily from the Washington County General Fund ($16,317,843) and the Library Local Option Levy ($8,264,024). Both are projected to increase 2.75% from FY 2012-13 actual tax collections. This is supplemented by interest income and departmental revenues, including transfers from the County’s PERS Stabilization Fund. The WCCLS beginning balance for FY 2013-14 is estimated to be $4,248,3112 which represents a 13% increase. Of the fund balance, $600,000 is ear-marked for a Central Information Systems Replacement (as described in 2006 and 2010 levy ballot statements). The WCCLS reserve fund is projected to be $3,861,519 at the end of FY 2013-14 and the remaining five-year term of the current local option levy will support planned public library services and maintain adequate reserves through FY 2015-16 as included in the levy plan. Fiscal year 2013-14 requested expenditures are $25,187,159, a 2% increase over current year appropriations. The largest expenditure is the public library services agreement distribution to local libraries. This distribution is proposed to increase by 2.5% next fiscal year to $19,898,045. An additional and optional public library distribution is budgeted at 0.25% of anticipated revenues or $61,455 (this would only be distributed if adequate revenues were received). Central Support and Outreach Services are proposed to increase 4.2% to $5,267,659. This increase maintains current Central Support and Outreach Services for member libraries, plus includes two key program additions (see below). The Central Support and Outreach base budget is an increase of 1.4% over 2012-13 appropriations. Significant Changes: The Central Support and Outreach program budgets include an additional $144,220 of new expenditures as requested by member libraries and recommended by the WCCLS Executive Board to support two key long range plan goals. First is a proposed federal Library Services and Technology Act (LSTA) grant of $86,220 in Outreach Services to develop rotating collections and provide delivery of early literacy materials to home-based child care providers (budgeted both as revenue and expenditure). The LSTA Grant application would be submitted in October 2013, and if awarded funds would become available in February 2014. We anticipate a two-year grant project that would provide financial support for the project until a new levy cycle begins. The grant includes the addition of part-time temporary staff. Second is an increase of $58,000 in centrally funded e-book purchases (Reference Program) to meet high patron demand. The increase in e-book subscriptions would supplement an already important investment in electronic resources. Patron downloads of e-books continues to increase at a significant rate.

197

West Slope Library 185-9710 Budget Detail This organization unit provides public library service for County residents in the unincorporated West Slope/Raleigh Hills area including circulation of library materials, basic reference service, and children’s programs. West Slope revenue comes primarily from the funding distribution formula included in the Public Library Services Agreement approved by the Board. The remainder of West Slope’s revenues is generated by fines, fees and local fundraising. West Slope Community Library was founded in 1950 by the Century Club for Women. First located in space donated by a local bank, in 1974 the library moved to a park district building in front of Raleigh Park Elementary School. In 1978 voters approved a levy for WCCLS which included funds for a 3,000 square foot modular building and the library to be administrated by Washington County. Since 1998 the library has added an additional 3,000 square feet. The library provides adult and children's materials, services and programs. 1. West Slope (185-971015): Provides financial accounting for the activities related to this specific branch of the

Cooperative Library Services organization.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

185 971015 West Slope Library $ 1,051,724 1,051,724 1,154,437 1,154,437 1,154,437 102,713 10%

by category

Intergovernmental 2,102 2,102 2,100 2,100 2,100 (2) 0%

Miscellaneous 29,000 29,000 33,450 33,450 33,450 4,450 15%


Total Revenues 728,987 728,987 749,215 749,215 749,215 20,228 3%


Materials & Services 133,970 133,970 133,560 133,560 133,560 (410) 0%

Other - - 200 200 200 200

Interfund 60,848 60,848 62,889 62,889 62,889 2,041 3%

subtotal 753,752 753,752 786,529 786,529 786,529 32,777 4%

Contingency 297,972 297,972 367,908 367,908 367,908 69,936 23%




$ - - - - - -

FTE's 6.00 6.00 6.00 6.00 6.00 -


Change

Ending Fund Balance

198

West Slope Library 185-9710 Budget Detail

Budget Analysis: Anticipated revenues in fiscal year 2013-14 are $749,215, an increase of 3%. Revenue comes from the WCCLS Public Library Services Agreement funding distribution, overdue fines and fees, interest income and grant revenues. The WCCLS distribution to West Slope of $707,450 is an increase of $17,255 (2%). Revenue from patrons for overdue charges and payments for lost materials is expected to be higher than the previous year ($26,450), the State Ready to Read Grant allocation is estimated at $2,100, interest income is estimated at $2,000, and gifts from the Friends of West Slope Library are budgeted at $5,000 (up from $2,000 in FY 2012-13). The West Slope Beginning Fund Balance for FY 2013-14 is estimated to be $405,222, an increase of $82,485 (26%). Requested FY 2013-14 expenditures are $786,529, an increase of 4%, primarily due to increased Personnel Services cost increases such as PERS and health care benefits. There will be no significant increase in hours, staffing or the materials budget. Expenditures include six full time employees and five extra help employees (and support of 40+ volunteers), $90,000 for purchase of books, DVDs, magazines and other materials, and $62,389 in County cost allocation charges. The operating Contingency is proposed to increase $69,936 (23%) to a total of $367,908.

199

County Fair Complex 200-9810 Budget Detail The County oversees the management of the Fairgrounds; during the period of the annual County Fair, the Board appointed Fair Board has the use and control of the Fairgrounds. In addition to the annual County Fair, the Fair Complex hosts a variety of events throughout the year. 1. Fair Complex Operations (200-981005): This program accounts for all activities and events held at the

Fairgrounds except for the annual County Fair, which is housed in its own program. The Fairgrounds is the venue for a variety of events including craft and trade shows, concerts, motor sports, wedding receptions and other private functions.

2. Annual County Fair (200-981010): This program accounts for all the activities associated with the annual

County Fair that are planned, prepared and produced by the Fair Board.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

200 981005 Fair Complex Operations $ 1,275,539 1,275,539 1,462,780 1,462,780 1,462,780 187,241 15%

200 981010 Annual County Fair 1,128,661 1,128,661 1,121,493 1,121,493 1,121,493 (7,168) -1%

Totals 2,404,200 2,404,200 2,584,273 2,584,273 2,584,273 180,073 7%

by category

Taxes 896,474 896,474 918,690 918,690 918,690 22,216 2%

Intergovernmental 50,000 50,000 50,000 50,000 50,000 -


Miscellaneous 398,000 398,000 479,750 479,750 479,750 81,750 21%


Total Revenues 2,022,456 2,022,456 1,971,985 1,971,985 1,971,985 (50,471) -2%



Other 429,900 429,900 352,500 352,500 352,500 (77,400) -18%

Interfund 122,366 122,366 134,700 134,700 134,700 12,334 10%

Principal payments - - 645 645 645 645

Interest payments - - 10 10 10 10

Capital Outlay 115,000 115,000 100,000 100,000 100,000 (15,000) -13%

subtotal 1,951,163 1,951,163 1,950,026 1,950,026 1,950,026 (1,137) 0%

Contingency 453,037 453,037 634,247 634,247 634,247 181,210 40%


Revenues over(under) expenditures (381,744) (381,744) (612,288) (612,288) (612,288) (230,544) 60%


$ - - - - - -

FTE's 8.00 9.00 9.00 9.00 9.00 -

Ending Fund Balance

Change


200

County Fair Complex 200-9810 Budget Detail

Budget Analysis: Revenues decrease $50,471 (2%). In the Fair Complex Operations program, revenues are increased $11,159 (1%). Rental income is increased $75,000 (38%) with the addition of a six-week Renaissance Fair that will be at the Fair Complex in late summer of 2013. That increase is offset by a $43,112 (7%) decrease in Transient Lodging Tax revenue and a $20,000 (50%) reduction in parking fees due to issues with access to the secure parking lot related to the completion of Veterans Drive. Annual County Fair program revenue is reduced by $61,360 (5%). There is no concert admission fee revenue in the fiscal year 2013-14 budget, a reduction of $135,000 as compared to the current fiscal year (2012-13). The reduction occurred because there is no “headliner’ entertainment included in the 2013 Annual County Fair. Additionally, $10,000 in start-up funding for the non-profit Washington County Fair Education Fund, created by the Washington County Fair Board in FY 2012-13, was housed in this budget in FY 2012-13 and has since been transferred to the Education Fund, with all future Education Fund revenue going directly to that fund. Those reductions are partially offset by a $20,000 (51%) increase in Monster Truck and Demolition Derby revenue, a $25,250 (7%) increase in carnival and concessions revenue and a $65,328 (25%) increase in Transient Lodging Tax revenue. In the Fair Complex Operations program, expenditures are increased $187,241 (15%), due mainly to an $181,210 (40%) increase in Contingency. Other changes in the program include: 1) Personnel Services increase $40,069 (10%) to cover cost of living, other benefits and additional staff; 2) a $26,000 (12%) reduction in Materials & Services, including reductions in general supplies and contracted facility services and; 3) reduced banking fees. Capital Outlay is reduced $15,000 (13%) due to fewer facility improvement projects being planned for FY 2013-14 and reduced labor costs for scheduled projects as a result of the Oregon National Guard conducting their 2013 annual Innovative Readiness Training at the Fair Complex. That training will include renovation and upgrades to the Fair Complex, including renovating Friendship Plaza and parking lot improvements. Annual County Fair expenditures decrease $7,168 (1%). Personnel Services increase $75,909 (29%) to cover cost of living and other benefits, increased temporary help, and costs for additional staff. Materials & Services are slightly decreased and Other expenditures are decreased $73,500 (17%), reflecting reduced concert and entertainment expenses which are somewhat offset by increased expenditures for the Truck Pull and other Fair events. Admission to the Fair will continue to be free. Overall staffing levels are increased by 1.00 FTE. On March 12, 2013, the Washington County Board of Commissioners approved the addition of a new Fair Manager position. The costs of that position will be evenly divided between the Fair Complex Operations and Annual County Fair programs. Contingency increases $181,210 (40%) and is set aside for unanticipated and future needs. Beginning Fund Balance is increased by $230,544 (60%).

201

Tourism Dedicated Lodging Tax 240-1655 Budget Detail This fund accounts for the Transient Room Tax which is a tax collected from lodging guests (daily or weekly renters at hotels, motels and other lodgings establishments). This tax was created in 1972. Effective July 1, 2006 the tax rate within Washington County increased to 9%. Of the total tax collected, 5% is returned to the lodging operators as a service fee for collection expenses.

The balance of the tax is distributed as follows: 28% to the Washington County General Fund, 11% to the Washington County Fair Complex, 28% is split amongst the cities within Washington County, 11% to the Washington County Visitors Association (Flexible Tourism Program) and the remaining 22% dedicated to fund Tourism (Targeted Tourism Program).

This organization unit houses those revenues generated by lodging tax that is tourism-dedicated (33% of total). The following programs reflect the County’s expanded role in facilitating tourism development: 1. Targeted Tourism (240-165505): Houses revenues from the two-ninths lodging tax increment approved by

voters in 2006. These funds must be used consistent with the definitions of “tourism facilities” and “tourism promotion” as put forth in state law.

2. Flexible Tourism (240-165510): Houses revenues from the one-ninth lodging tax increment approved by

voters in 1985. The County or its agents retain broad discretion to determine the specific uses for these funds.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

240 165505 Targeted Tourism $ 3,089,527 3,089,527 3,152,577 3,152,577 3,152,577 63,050 2%

240 165510 Flexible Tourism 892,290 892,290 927,750 927,750 927,750 35,460 4%

Totals 3,981,817 3,981,817 4,080,327 4,080,327 4,080,327 98,510 2%

by category

Taxes 2,668,530 2,668,530 2,774,450 2,774,450 2,774,450 105,920 4%

Miscellaneous 13,000 13,000 13,000 13,000 13,000 -

Total Revenues 2,681,530 2,681,530 2,787,450 2,787,450 2,787,450 105,920 4%


Interfund 5,500 5,500 24,750 24,750 24,750 19,250 350%




$ - - - - - -


Change

Ending Fund Balance

202

Tourism Dedicated Lodging Tax 240-1655 Budget Detail

Budget Analysis: Revenues increase $105,920 (4%). Tourism receipts are higher due to the general uptick in the economy. In addition, large construction projects and sporting events continue to attract out of town workers and visitors on a regular and growing basis. Expenditures increase $98,510 (2%). A majority of tourism related revenues are transferred to the Washington County Visitors Association (WCVA) for various projects and initiatives. The distribution to WCVA is anticipated to be approximately $2.7 million and will be expended consistent with state law and WCVA’s strategic and business plan(s). In providing tourism development services, WCVA will increase economic vitality and provide destination leadership and marketing. The Targeted Tourism program includes approximately $1.3 million set aside for future tourism related projects as approved by the Board of Commissioners.

203


204

Non-departmental .......................................................................................................................100-1620

General Fund Contingency ........................................................................................................100-1630

Community Network ..................................................................................................................100-1696

Non-Departmental

205


206

NON-DEPARTMENTAL BUDGET OVERVIEW

Non-Departmental encompasses all County-wide miscellaneous expenditures that are not attributable to a department as well as the General Fund reserves; these budgets do not include any full-time equivalent positions.

Adopted Modified Proposed Approved AdoptedOrganization Unit 2012-13 2012-13 2013-14 2013-14 2013-14 $ %

Non-departmental $ 1,007,383 1,007,383 970,223 970,223 970,223 (37,160) -4%Contingency 9,397,667 9,397,667 6,839,325 6,839,325 6,839,325 (2,558,342) -27%Community Network 602,500 602,500 529,500 529,500 529,500 (73,000) -12%

Totals 11,007,550 11,007,550 8,339,048 8,339,048 8,339,048 (2,668,502) -24%

by categoryMaterials & Services 832,833 832,833 794,842 794,842 794,842 (37,991) -5%Other 777,050 777,050 704,881 704,881 704,881 (72,169) -9%

subtotal 1,609,883 1,609,883 1,499,723 1,499,723 1,499,723 (110,160) -7%Contingency 9,397,667 9,397,667 6,839,325 6,839,325 6,839,325 (2,558,342) -27%


General Fund Subsidy $ 11,007,550 11,007,550 8,339,048 8,339,048 8,339,048 (2,668,502) -24%

Change

Contingency

82%

Community

Network

6%

Non-departmental

12%

207

Non-departmental 100-1620 Budget Detail This organizational unit accounts for funds and services provided by other organizations and contributions to other agencies. 1. Non-Departmental (100-162005) Expenditures include County membership dues, professional services,

services provided by other organizations and contributions to other agencies, included, but not limited, to the following:

Association of Oregon Counties National Association of Counties Tri-Met Passport Program RACC – Regional Arts and Culture Council Federal and State Lobbyist Animal Damage Control Work Systems MACC - Metropolitan Area Communications

Commission


100 162005 Non-departmental $ 1,007,383 1,007,383 970,223 979,383 970,223 (37,160) -4%

by categoryMaterials & Services 832,833 832,833 794,842 794,842 794,842 (37,991) -5%Other 174,550 174,550 175,381 175,381 175,381 831 0%

Total Expenditures 1,007,383 1,007,383 970,223 970,223 970,223 (37,160) -4%$ 1,007,383 1,007,383 970,223 970,223 970,223 (37,160) -4%



Budget Analysis: Expenditures decrease $37,160 (4%) due primarily to a reduction in professional services related to project consulting. The budget includes a 2.1% adjustment in contract expenditures for Animal Damage Control. Funding for Animal Damage Control is $42,381. These services are provided by the USDA in partnership with state and local governments. Funding for the Tri-met Passport Program remains status quo ($235,000). This program provides passes to all regular County employees and is part of the County Sustainability Plan and the County’s comprehensive efforts to meet trip reduction goals. Funding for RACC remains at $105,000, which is the amount requested for fiscal year 2013-14. The budget also includes $28,000 for the County’s share of a student work program funded through Work Systems Inc. Expenditures related to economic development were moved to the Video Lottery Fund (156-1625) in fiscal year 2012-13. This includes funding for Citizen Participation Organizations (CPO) and various membership dues and contributions to economic development related organizations, such as Westside Economic Alliance, Columbia Pacific Economic Development District, Greater Portland, Inc. and Chambers of Commerce.

208

General Fund Contingency 100-1630 Budget Detail The beginning fund balances from the General Fund and Revenue Stabilization Fund comprise the General Fund reserve, a critical and core element of the County’s financial planning and fiscal stability. The reserve serves many purposes including contributing to the preservation of the County’s bond rating, meeting cash flow requirements, accommodating cyclical variations in revenues, providing for unanticipated, intermittent or future planned expenditures and minimizing the need to rely on General Fund local operating levies for the long-term sustainability of programs and services. 1. General Fund Contingency (100-163005) This program provides separate accounting for contingency funds

that are available to other County General Fund organization units.


100 163005 General Fund Contingency $ 9,397,667 9,397,667 6,839,325 6,839,325 6,839,325 (2,558,342) -27%

by categoryContingency 9,397,667 9,397,667 6,839,325 6,839,325 6,839,325 (2,558,342) -27%

Total Expenditures 9,397,667 9,397,667 6,839,325 6,839,325 6,839,325 (2,558,342) -27%$ 9,397,667 9,397,667 6,839,325 6,839,325 6,839,325 (2,558,342) -27%



Budget Analysis: The combined contingencies in the Revenue Stabilization Fund and General Fund total $18,454,913. The goal is to maintain a reserve that is 20% or greater and no less than 15% of General Fund revenues, net of the property taxes dedicated to MSTIP and WCCLS. The reserve/fund balance will be allocated in the annual budget as follows: a) approximately 5% will reside within departmental budget appropriations based on the assumption that departmental expenditures will be approximately 95% of budget, with 5% being unspent and a part of the fund balance at year-end; b) General Fund Contingency and c) Revenue Stabilization Reserve (105-1660).

209

Community Network 100-1696 Budget Detail This organization accounts for funds that the County contributes as it partners with various organizations to address community needs. 1. Community Network (100-169605) This program accounts for General Fund contributions to various not for

profit community organizations.


100 169605 Community Network $ 602,500 602,500 529,500 529,500 529,500 (73,000) -12%

by categoryOther 602,500 602,500 529,500 529,500 529,500 (73,000) -12%

Total Expenditures 602,500 602,500 529,500 529,500 529,500 (73,000) -12%$ 602,500 602,500 529,500 529,500 529,500 (73,000) -12%



Budget Analysis: Expenditures and General Fund subsidy are reduced by $73,000 (12%). The annual amounts distributed to key non-profit partners remains status quo. Funding includes Vision Action Network ($142,000), Community Action ($30,000), Community Housing Fund ($110,000), Centro Cultural ($30,000), 211 Information ($80,000), two non-profit housing providers ($7,500 each), and Hands on Greater Portland ($35,000). The building maintenance component increases $15,000 with the addition of Centro Cultural. These funds are distributed to key non social service providers to assist with building maintenance, repair and replacement. Recipients include: Family Bridge ($2,500), Community Action ($25,000), Good Neighbor Center ($15,000), Domestic Violence Resource Center ($15,000), Safe Place Shelter ($15,000) and Centro Cultural ($15,000).

210

ITS Capital Acquisitions .............................................................................................................354-3580

Facilities Park SDC .....................................................................................................................355-3580

Facilities Capital Projects ..........................................................................................................356-3580

Parks & Open Spaces Opportunity .........................................................................................357-3580

County-wide Traffic Impact Fee ...............................................................................................360-6065

Major Streets Transportation Improvement Program III (MSTIP 3) ..................................................................................................................................362-6065

Road Capital Projects .................................................................................................................368-6065

Oregon Transportation Investment Act III (OTIA 3) Capital Projects ........................................................................................................372-6065

Transportation Development Tax..............................................................................................374-6065

North Bethany SDC ....................................................................................................................376-6065

Capital

211

CAPITAL

The Capital budget is comprised of Facilities, Technology and Transportation projects. Capital expenditures may include the purchase of land, contractual services for environmental impact analysis, engineering and design, hardware, costs associated with implementing new software, and project management.

Adopted Modified Proposed Approved AdoptedOrganization Unit 2012-13 2012-13 2013-14 2013-14 2013-14 $ %Information Tecnology Svcs. $ 5,201,936 5,201,936 5,605,743 5,605,743 5,605,743 403,807 8%Facilities Park SDC 204,797 204,797 23,439 23,439 23,439 (181,358) -89%Facilities Capital Projects 1,577,300 1,577,300 1,365,424 1,365,424 1,365,424 (211,876) -13%Parks & Open Spaces 310,127 310,127 137,200 137,200 137,200 (172,927) -56%

7,294,160 7,294,160 7,131,806 7,131,806 7,131,806 (162,354) -2%

County-wide Traffic Impact Fee 16,983,836 16,983,836 6,641,245 6,641,245 6,641,245 (10,342,591) -61%MSTIP 3 87,946,897 87,946,897 93,650,263 93,650,263 93,650,263 5,703,366 6%

Road 8,048,152 8,048,152 6,884,020 6,884,020 6,884,020 (1,164,132) -14%OTIA 3 1,029,411 1,029,411 228,326 228,326 228,326 (801,085) -78%Transportation Dev. Tax 6,011,260 6,011,260 10,341,014 10,341,014 10,341,014 4,329,754 72%North Bethany SDC 250,600 250,600 25,000 25,000 25,000 (225,600) -90%

subtotal - Transportation 120,270,156 120,270,156 117,769,868 117,769,868 117,769,868 (2,500,288) -2%Totals 127,564,316 127,564,316 124,901,674 124,901,674 124,901,674 (2,662,642) -2%

General Fund 6,779,236 6,779,236 6,971,167 6,971,167 6,971,167 191,931 3%Special Funds 120,785,080 120,785,080 117,930,507 117,930,507 117,930,507 (2,854,573) -2%

Totals $ 127,564,316 127,564,316 124,901,674 124,901,674 124,901,674 (2,662,642) -2%

subtotal - Facilities & Technology

Change

$6,971,167$6,779,236

$117,930,507$120,785,080

-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

2012-13 2013-14

General Funds

Special Funds

Transportation94%

Facilities & Technology

6%

212

BUDGET OVERVIEW

Adopted Modified Proposed Approved AdoptedCategory Description 2012-13 2012-13 2013-14 2013-14 2013-14 $ %Intergovernmental $ 4,243,716 4,243,716 5,155,486 5,155,486 5,155,486 911,770 21%Charges for Services 2,274,570 2,274,570 3,266,823 3,266,823 3,266,823 992,253 44%Interdepartmental 1,251,101 1,251,101 1,660,954 1,660,954 1,660,954 409,853 33%Miscellaneous 458,357 458,357 792,182 792,182 792,182 333,825 73%Operating Transfers In 46,522,430 46,522,430 37,291,939 37,291,939 37,291,939 (9,230,491) -20%

Total Revenues 54,750,174 54,750,174 48,167,384 48,167,384 48,167,384 (6,582,790) -12%

Materials & Services 96,204,508 96,204,508 95,010,647 95,010,647 95,010,647 (1,193,861) -1%Other 227,047 227,047 70,689 70,689 70,689 (156,358) -69%Interfund 7,270,371 7,270,371 7,465,431 7,465,431 7,465,431 195,060 3%Operating Transfers Out 10,438,427 10,438,427 1,818,160 1,818,160 1,818,160 (8,620,267) -83%Capital Outlay 13,423,963 13,423,963 20,536,747 20,536,747 20,536,747 7,112,784 53%

subtotal - Expenditures 127,564,316 127,564,316 124,901,674 124,901,674 124,901,674 (2,662,642) -2%Contingency - - - - - -

Total Expenditures 127,564,316 127,564,316 124,901,674 124,901,674 124,901,674 (2,662,642) -2%Revenues over(under) Expenditures (72,814,142) (72,814,142) (76,734,290) (76,734,290) (76,734,290) (3,920,148) 5%Beginning Fund Balances 72,814,142 72,814,142 76,734,290 76,734,290 76,734,290 3,920,148 5%


Change

Expenditures


76%

Interfund6%

Capital Outlay16%

Other & Transfers

2%

Revenues


7%

Miscellaneous2%

Intergovernmental11%

Interdepartmental3%

Operating Transfers In

77%

213


214

Facilities Park SDC 355-3580 Budget Detail This fund was established to account for Systems Development Charges (SDC’s) for park capital improvements and was created by the Board of Commissioners in October 2004. Proceeds are to be used for park capital improvements in the Bethany, Cedar Mill and Cooper Mountain areas, in partnership with the Tualatin Hills Parks and Recreation District (THPRD). 1. Parks SDC (355-358045): This program accounts for the financial activities related to the Park SDC.


355 358045 Parks SDC $ 204,797 204,797 23,439 23,439 23,439 (181,358) -89%

by categoryCharges for Services 24,570 24,570 17,199 17,199 17,199 (7,371) -30%Miscellaneous 1,700 1,700 62 62 62 (1,638) -96%

Total Revenues 26,270 26,270 17,261 17,261 17,261 (9,009) -34%

Other 201,797 201,797 20,439 20,439 20,439 (181,358) -90%Interfund 3,000 3,000 3,000 3,000 3,000 -




Budget Analysis: The revenue is derived from development activity on lots within the SDC boundary. The fund balance decreases $172,349 (97%) to $6,178 as a result of the purchase of land authorized by the Board of Commissioners in April 2013. Revenues decrease $9,009 (34%) primarily due to the limited number of lots remaining within the SDC boundaries. Expenditures decreased $181,358 (90%). All available funds are appropriated and available to support agreements reached with THPRD for the purchase of park land. The budget for land acquisition is $20,439. An additional $3,000 is included for related legal expenses. No contingency is budgeted in this fund.

215

Facilities Capital Projects 356-3580 Budget Detail

This fund accounts for miscellaneous County building/facility capital improvement projects, real property management and federal stimulus projects. 1. Capital Projects (356-358030): This program accounts for the financial activities related to County building /

facility capital improvement projects. 2. Real Property Management (356-358031): This program accounts for the financial activities related to

managing the sale of real property for County owned land. 3. Stimulus Projects (356-358040): This program accounted for the federal stimulus project and reporting

requirements. The projects in this program were completed in fiscal year 2011-12.


356 358030 Capital Projects $ 1,561,900 1,561,900 1,629,865 1,629,865 1,629,865 67,965 4%356 358031 Real Property Management 15,400 15,400 14,920 14,920 14,920 (480) -3%356 358040 Stimulus Projects - - - - - -

Total 1,577,300 1,577,300 1,644,785 1,644,785 1,644,785 67,485 4%

by categoryIntergovernmental 533,000 533,000 50,000 50,000 50,000 (483,000) -91%Interdepartmental 386,500 386,500 482,639 482,639 482,639 96,139 25%Miscellaneous 15,400 15,400 14,920 14,920 14,920 (480) -3%Operating Transfers In 622,400 622,400 588,504 588,504 588,504 (33,896) -5%

Total Revenues 1,557,300 1,557,300 1,136,063 1,136,063 1,136,063 (421,237) -27%

Materials & Services 10,900 10,900 10,420 10,420 10,420 (480) -4%Other 250 250 250 250 250 - Interfund 4,250 4,250 4,250 4,250 4,250 - Capital Outlay 1,561,900 1,561,900 1,350,504 1,350,504 1,350,504 (211,396) -14%

subtotal 1,577,300 1,577,300 1,365,424 1,365,424 1,365,424 (211,876) -13%Contingency - - - - - -

Total Expenditures 1,577,300 1,577,300 1,365,424 1,365,424 1,365,424 (211,876) -13%Revenues over(under) expenditures (20,000) (20,000) (229,361) (229,361) (229,361) (209,361) 1047%

Beginning Fund Balance 20,000 20,000 229,361 229,361 229,361 209,361 1047%$ - - - - - - Ending Fund Balance


Budget Analysis: Special funds and the General Fund provide the funding source for capital improvement projects.

216

Facilities Capital Projects 356-3580 Budget Detail

Project General Fund Special Fund Total

Emergency Management to Walnut Street Center $ 298,504 - 298,504

Install Water Quality Vault Walnut St. 55,000 220,000 275,000

Paint Exterior of Law Enforcement Center and Jail - Phase 1 75,000 - 75,000

Projection Screen for Public Services Building Auditorium 60,000 - 60,000

Veterans Memorial Plaza Design Phase Only - 150,000 150,000

Emergency Lighting - Walnut Street Center - 7,500 7,500

Water Damage - Walnut Street Center - 4,500 4,500

Energy Saving Placeholder Project for Energy Trust Funds - 350,000 350,000

Hagg Lake Sewer Line - 30,000 30,000

Miscellaneous Tenant Project 100,000 - 100,000 Total 588,504$ 762,000 1,350,504

217


218

Parks & Open Spaces Opportunity 357-3580 Budget Detail This fund accounts for proceeds from the sale of County owned timber property and receipts from the harvest thereof. These resources are set aside for greenspace acquisitions, Hagg Lake improvements and maintenance of the timber property. 1. Greenspace (357-358035): This program accounts for the financial activities related to green space

acquisition, Hagg Lake Improvements and maintenance of the timber property owned by the County.


357 358035 Greenspace $ 310,127 310,127 137,200 137,200 137,200 (172,927) -56%

by categoryMiscellaneous 114,457 114,457 117,200 117,200 117,200 2,743 2%

Total Revenues 114,457 114,457 117,200 117,200 117,200 2,743 2%

Materials & Services - - - - - - Interfund - - - - - - Capital Outlay 310,127 310,127 137,200 137,200 137,200 (172,927) -56%




Budget Analysis: Revenue is derived primarily from the harvesting of timber (thinning) on County owned property and are anticipated to increase $2,743 (2%) due to scheduled thinning of the Timber Road parcel. The fund balance decreases $175,670 (90%) to $20,000 as a result of fiscal year 2012-13 expenditures related to 1) environmental analysis and improvements at the Shadybrook parcel; 2) $100,000 contribution to the Tualatin Hills Park and Recreation District (THPRD) for the purchase of 5 acres in North Bethany; and 3) miscellaneous costs associated with managing other parcels. The budget includes $137,200 for the purchase of land, improvements, and other miscellaneous program expenses. Designated forest properties total 296 acres and include: Timber Road (80 acres); Holly Hill (74 acres); Shadybrook (60 acres) and a Highway 26 parcel (82 acres).

219

ITS Capital Acquisitions 354-3580 Budget Detail This fund accounts for the purchase of Information Technology Services related capital assets (software and hardware) for general and special fund organizations. 1. New Systems Acquisition & Maintenance (354-358021): This program accounts for the activities surrounding

the purchase, implementation, and installation of all information systems and electronic storage requirements.


354 358021 New Sys. Acquisition & Mtnc.$ 5,201,936 5,201,936 5,605,743 5,605,743 5,605,743 403,807 8%

by categoryInterdepartmental 864,601 864,601 1,178,315 1,178,315 1,178,315 313,714 36%Operating Transfers In 4,314,610 4,314,610 2,129,451 2,129,451 2,129,451 (2,185,159) -51%

Total Revenues 5,179,211 5,179,211 3,307,766 3,307,766 3,307,766 (1,871,445) -36%

Capital Outlay 5,201,936 5,201,936 5,605,743 5,605,743 5,605,743 403,807 8%Total Expenditures 5,201,936 5,201,936 5,605,743 5,605,743 5,605,743 403,807 8%

Revenues over(under) expenditures (22,725) (22,725) (2,297,977) (2,297,977) (2,297,977) (2,275,252) 10012%Beginning Fund Balance 22,725 22,725 2,297,977 2,297,977 2,297,977 2,275,252 10012%



Budget Analysis: ITS capital projects are funded by a combination of general and special fund resources. The Beginning Fund Balance is $2,297,977 and represents unexpended Gain Share resources transferred in fiscal year 2012-13 for the Tax, Oracle Financial and Telecommunications systems. These resources will be expended in FY 2013-14 for their intended purposes. New revenues total $3,307,766, including $681,600 from the General Fund, $1,178,315 from special funds and $1,447,851 from Gain Share. The Gain Share resources are directed towards the Oracle Finance System, Tax System, Telecommunications system, Network Infrastructure and the clinic system.

220

ITS Capital Acquisitions 354-3580 Budget Detail

Project Category Project Description

Carry Over of Gain Share Funds in ITS Capital Fund 354

Gain Share Funds Transfer in FY 2013-14

General Fund Transfer In FY 2013-14 Special Funds

Project Category Total

Client Services & Help Desk Workstation upgrades, new nodes, new printers, dual monitor set ups 109,155$ 191,040$ 300,195$

Network Infrastructure

SAN storage, Core Switch Replacement, Email Archiving Replacement, Virtualized Servers, Backup Capacity 980,641 50,000 8,454 1,039,095

Finance System

Oracle R12 upgrade & hardware, Public Sector Budgeting Replacement Analysis, additional EiS Financial Reporting licenses $ 380,977 44,550 - 425,527


CareConnect & Title X modules for the Health and Human services clinic scheduling and billing system, modification to Animal Services application 97,710 - 97,710

Public Safety Systems

Intelligence software, Equipment Tracking System, Jail Network Switch Upgrade for Sheriff's Office; continued implementation of District Attorney Case Management System 104,431 44,305 148,736

Geographic Information Systems

Digital aerial photography acquisition, GIS software, consultant review of GIS infrastructure, Cloud-based GIS Services Pilot Project 25,670 63,330 89,000

Assessment and Taxation Systems Tax Assessment System Replacement 1,242,000 239,500 - 1,481,500

Web Content Management Intranet Redesign, Social Media Archiving Solution 30,400 3,300 33,700

Document Publishing Server upgrades for Recording System, Non-Standard software requests (Adobe & Visio), 1,900 38,392 40,292

Engineering Systems

Hardware and software related to Traffic Operations Center (TOC)-Traffic Systems Management & Operation (TSMO), Software upgrades for Engineering workstations 248,098 248,098

Permitting and Inspection

Accela Wireless for LUT Development: Device replacement, and consulting to assist with Accela Automation 8,002 456,121 464,123

Road Operations Systems Ongoing systems integration of Asset Management System for LUT 25,000 25,000

Telecommunications Upgrade/Replace 675,000 130,000 805,000 Misc. Systems 307,492 100,275 407,767

Totals 2,297,977$ 1,447,851$ 681,600$ 1,178,315$ 5,605,743$

Funding Source

221


222

CAPITAL BUDGETPROJECT LIFE CYCLE

Comprehensive Plan

Transportation Planning

Capital Improvement Program

Preliminary Engineering

Final Design

Construction

Project Completion & Close-out

Maintenance: LUT Operations

PermittingRight-of-Way Acquisition

PUBLIC INVOLVEMENT

Capital Project Development & Implementation

223

CAPITAL BUDGETProject Schedules as of July 1

PROJECT NAME STATUS 2013-14 2014-15 2015-16

MSTIP 3Cornell / Murray to Saltzman Post Construction170th/173rd Baseline to Walker Post ConstructionBaseline Rd / 201ST to 231ST Ave Post ConstructionSunset Dr Beal to University Post ConstructionMartin/Corn-Schefflin PH 3 Post Construction99W / Hall Blvd Intersection Post ConstructionBanks - MSTIP 3 ProgramBike & Pedestrian Program ProgramBridge Program ProgramSafety Program ProgramTraffic Flow Enhancement Program Program

MSTIP 3BCornelius (City) 19th/20th Avenue CompleteDavid Hill / Gales Creek Intersection CompleteWest Union / Deerfield CompleteBrookwood/Witch Hazel@TV Hwy Complete175TH Avenue Re-alignment Post ConstructionDavid Hill Extension Post ConstructionCornell Road / Evergreen-Bethany Post ConstructionMurray Blvd / Hwy 26 to Cornell Post ConstructionSaltzman (Cornell - Laidlaw) Post ConstructionGlencoe / North Plains Post Construction

MSTIP 3CAdams Street/Oregon St-Tualatin Sherwood Rd Complete185th Avenue (Kinnaman to Shaw) CompleteRiver Road Bridge (1422) Replacement Post Construction185th Ave - W. Union to Westview H.S. Post ConstructionScholls Ferry Rd Bridge #1421 ConstructionBethany Hwy 26 Overcrossing/Bronson to Cornell ConstructionGlencoe Rd Bridge Post ConstructionCorn Pass / Frances-Wilkins Post ConstructionBrookwood / TV Hwy to East Main Post Construction124th Ave Extension (Tualatin) DesignOleson Rd Realignment (BHOS) DesignBethany - West Union to Bronson ConstructionTualatin Sherwood Rd DesignTraffic Management System ProgramWalker Rd (Murray Rd to west terminus) DesignScholls Ferry Rd (Teal to Barrows) ConstructionBike & Pedestrian Facilities ProgramBoones Ferry Rd (Day Rd to Norwood Rd) ConstructionState & Federal Program Match Program

MSTIP 3DFarmington RTd (Murray to E. of 141st) Design10TH Ave (Baseline- Holladay in Cornelius) DesignWalnut Street (116th to Tiedemann) DesignBaseline Rd (231st Ave to Brookwood Ave) Design

FISCAL YEARS

224

CAPITAL BUDGETProject Schedules as of July 1

PROJECT NAME STATUS 2013-14 2014-15 2015-16

MSTIP 3(ARRA)Project Overlay - Rural- ARRA CompleteSchool Zone Flashers - ARRA CompleteTraffic Signal Retiming - ARRA CompleteBridge Guardrail Upgrades - ARRA CompleteFlashing Yellow Arrows & Signs - ARRA CompletePedestrian Countdown Signal - ARRA CompleteTraffic Signal Pre-emption Upgrade - ARRA CompleteTraffic Signal Video Detection- ARRA CompletePavement Overlays - Urban - ARRA CompleteTraffic Signal Video Detection 2- ARRA CompleteProject Development Program

OTIA 3Timber Road Culvert/Beaver Creek #671664 CompleteGreener Road/E.Fork Dairy Creek #671367 CompleteTimber Bridge/Nehalem River #671389 CompleteVernonia Road/Nehalem River #671391 CompleteCornelius Schefflin @ Council Creek Bridge #671304 CompleteSpiesschaert Road/Council Creek #671305 CompleteOld Cornelius Pass Rd Bridge over Rock Crk #671344 Post-ConstructionSW Scholls Fry Road/Tualatin River #671418 Post-Construction

OthersSellers / Banks Realignment CompleteMeacham Rd Bridge Rpl # (671364) CompletePhillip Harris Bridge Post Construction209th - Butternut Creek Culvert Post-ConstructionNew TIF Rd Project DesignRock Crk Trail Xng/Evrgrn Pkwy Construction119th Ave (Cornell-McDaniel) (HB 2001) Post ConstructionBike Design Toolkit DesignScholls Ferry / River Rd. Intersection Post ConstructionBull Mountain @ Roshak ConstructionBrookwood- Hwy 26 Interchange ConstructionSafe Routes to School/West Tualatin View ConstructionJohnson School Rd Bridge @ Davis Creek ConstructionNew TIF Signal Project DesignUrban Streetscape Toolkit DesignCornelius Pass Rd/Baseline to Aloclek Post ConstructionNew TDT Signal Project DesignOld Hwy 47 Bridge 671404 ConstructionCorn Pass Wilkins/Aloclek ConstructionIntersection Improvements DesignNW Evergreen / 25th to 253rd Post ConstructionSW Oleson Rd: Fanno Creek Bridge DesignRock Creek Blvd Bridge DesignSpringville Rd (185th Ave to 173rd Ave) DesignGroveland Drive Realignment (Groveland-Helvatia) DesignJackson School/Meek Realignment DesignBikeway Program Administration ProgramSpringville Rd (185th Ave to 173rd Ave) Design

FISCAL YEARS

225

County-wide Traffic Impact Fee 360-6065 Budget Detail This fund accounts for Traffic Impact Fees (TIF) used to finance extra capacity street facilities required by new development. This fund is being phased out and was replaced by the Transportation Development Tax Fund, approved by voters in November 2008. 1. Capital Projects Program (356-606505): This program accounts for the financial activities related to road

construction activities. 2. Administration & Analysis Program (356-606510): This program accounts for the financial activities related

to administration of the TIF analysis and transportation planning efforts.


360 606505 Capital Projects Program $ 12,398,350 12,398,350 1,602,700 1,602,700 1,602,700 (10,795,650) -87%360 606510 Admin. & Analysis Program 4,585,486 4,585,486 5,038,545 5,038,545 5,038,545 453,059 10%

Total 16,983,836 16,983,836 6,641,245 6,641,245 6,641,245 (10,342,591) -61%

by categoryIntergovernmental 825,000 825,000 - - - (825,000) -100%Charges for Services - - 14,624 14,624 14,624 14,624 Miscellaneous 33,000 33,000 58,000 58,000 58,000 25,000 76%Operating Transfers In 7,014,250 7,014,250 1,302,000 1,302,000 1,302,000 (5,712,250) -81%

Total Revenues 7,872,250 7,872,250 1,374,624 1,374,624 1,374,624 (6,497,626) -83%

Materials & Services 15,278,009 15,278,009 5,705,348 5,705,348 5,705,348 (9,572,661) -63%Other - - - - - - Interfund 1,419,114 1,419,114 573,177 573,177 573,177 (845,937) -60%Operating Transfers Out 36,713 36,713 62,720 62,720 62,720 26,007 71%Capital Outlay 250,000 250,000 300,000 300,000 300,000 50,000 20%

Total Expenditures 16,983,836 16,983,836 6,641,245 6,641,245 6,641,245 (10,342,591) -61%Revenues over(under) expenditures (9,111,586) (9,111,586) (5,266,621) (5,266,621) (5,266,621) 3,844,965 -42%

Beginning Fund Balance 9,111,586 9,111,586 5,266,621 5,266,621 5,266,621 (3,844,965) -42%$ - - - - - - Ending Fund Balance


226

County-wide Traffic Impact Fee 360-6065 Budget Detail

Budget Analysis: As noted above, this fund is being phased out and replaced by the Transportation Development Tax fund. Thus, intergovernmental transfers and operating transfer are decreasing overall revenue by $6,497,626 (83%) as projects wind down. The fund balance is also decreasing by $3,844,965 (42%) as it is applied to the final projects in the fund. Expenditures decrease $10,342,591 (61%) as fewer remaining projects are being constructed.

Project Name Project Type Amount Status

Bull Mountain @ Roshak Intersection $ 2,000 Construction

Cornelius Pass Rd/Baseline to Aloclek Road 1,000 Post Construction

Scholls Ferry / River Rd. Intersection Intersection 13,000 Post Construction

NW Evergreen / 25th to 253rd Road 6,000 Post Construction

New TIF Signal Project Signal 338,200 Design

Cornelius Pass Wilkins/Aloclek Road 766,500 Construction

Intersection Improvements Intersection 401,000 DesignTotal $ 1,527,700

227

Major Streets Transportation Improvement 362-6065 Budget Detail This fund accounts for resources collected to support the comprehensive Major Streets Transportation Improvement (MSTIP) construction program. 1. Capital Projects Program (362-606505): This program accounts for the financial activities related to road

construction activities. 2. Project Development Program (362-606530): This program accounts for the financial activities related to

transportation planning efforts surrounding the development of the next round of MSTIP funded projects.


362 606505 Capital Projects Program $ 87,679,272 87,679,272 93,551,263 93,551,263 93,551,263 5,871,991 7%362 606530 Project Development Prgm. 267,625 267,625 99,000 99,000 99,000 (168,625) -63%

Total 87,946,897 87,946,897 93,650,263 93,650,263 93,650,263 5,703,366 6%

by categoryIntergovernmental 1,370,000 1,370,000 2,807,956 2,807,956 2,807,956 1,437,956 105%Miscellaneous 245,000 245,000 506,000 506,000 506,000 261,000 107%Operating Transfers In 32,072,170 32,072,170 32,721,404 32,721,404 32,721,404 649,234 2%

Total Revenues 33,687,170 33,687,170 36,035,360 36,035,360 36,035,360 2,348,190 7%

Materials & Services 67,637,571 67,637,571 78,293,027 78,293,027 78,293,027 10,655,456 16%Interfund 4,268,187 4,268,187 5,294,834 5,294,834 5,294,834 1,026,647 24%Operating Transfers Out 10,291,139 10,291,139 1,732,102 1,732,102 1,732,102 (8,559,037) -83%Capital Outlay 5,750,000 5,750,000 8,330,300 8,330,300 8,330,300 2,580,300 45%

Total Expenditures 87,946,897 87,946,897 93,650,263 93,650,263 93,650,263 5,703,366 6%Revenues over(under) expenditures (54,259,727) (54,259,727) (57,614,903) (57,614,903) (57,614,903) (3,355,176) 6%

Beginning Fund Balance 54,259,727 54,259,727 57,614,903 57,614,903 57,614,903 3,355,176 6%$ - - - - - - Ending Fund Balance


Budget Analysis: The majority of MSTIP program revenue comes from an annual General Fund transfer that is proposed to increase $649,234 (2%). Intergovernmental transfers, received when Washington County partners with other agencies on road projects within their city limits, are expected to increase $1,437,956 (105%). Overall revenues increase $2,348,190 (7%) and fund balance increases $3,355,176 (6%) to $57,614,903. Expenditures increase $5,703,366 (6%) which is indicative of the nature of project delivery schedules and the resulting cyclical nature of expenditures from year to year. No contingency is budgeted in this fund. The MSTIP program is nearing the end of the 3rd cycle of projects known as MSTIP 3C. The Washington County Coordinating Committee and the Board of Commissioners have developed a list of projects that will be undertaken over the next 6 year period. This cycle will be known as MSTIP 3D and is expected to begin in fiscal year 2013-14. The annual General Fund transfer to the MSTIP program is in recognition of the portion of the General Fund permanent tax rate that was established in 1997 as a result of a tax initiative. The established permanent rate rolled in the MSTIP serial levy tax rate.

228

Major Streets Transportation Improvement 362-6065 Budget Detail


MSTIP 3

170th/173rd Baseline to Walker Road $ 12,250 Post Construction

99W / Hall Blvd Intersection Intersection 11,400 Post Construction

Banks - MSTIP 3 Program 48,000 Program

Baseline Rd / 201ST to 231ST Ave Road 5,500 Post Construction

Bike & Pedestrian Program Bike&Ped 250,000 Program

Bridge Program Bridge 400,000 Program

Cornell / Murray to Saltzman Road 3,350 Post Construction

Martin/Corn-Schefflin PH 3 Road 150,500 Post Construction

Safety Program Program 125,000 Program

Sunset Dr Beal to University Road 3,850 Post Construction

Traffic Flow Enhancement Program Program 123,000 Program

subtotal 1,132,850

MSTIP 3B

175TH Avenue Re-alignment Road 2,000 Post Construction

Cornell Road / Evergreen-Bethany Road 3,750 Post Construction

David Hill Extension Road 5,000 Post Construction

Glencoe / North Plains Road 1,000 Post Construction

Murray Blvd / Hwy 26 to Cornell Road 5,800 Post Construction

Saltzman (Cornell - Laidlaw) Road 2,500 Post Construction

subtotal 20,050

MSTIP 3C

185th Ave - W. Union to Westview H.S. Road 25,500 Post Construction

Oleson Rd Realignment (BHOS) Intersection 47,008 Design

Bethany - West Union to Bronson Road 9,724,000 Construction

Brookwood / TV Hwy to East Main Road 106,000 Post Construction

Corn Pass / Frances-Wilkins Road 3,500 Post Construction

River Road Bridge (1422) Replacement Bridge 3,500 Post Construction

Scholls Ferry Rd Bridge #1421 Bridge 326,000 Construction

Boones Ferry Rd (Day Rd to Norwood Rd) Road 6,300,000 Construction

Tualatin Sherwood Rd Road 4,574,300 Design

Bike & Pedestrian Facilities Bike&Ped 250,500 Program

Traffic Management System Program 86,500 Program

124th Ave Extension (Tualatin) Road 3,201,500 Design

Glencoe Rd Bridge Bridge 45,000 Post Construction

Walker Rd (Murray Rd to west terminus) Road 2,580,000 Design

Scholls Ferry Rd (Teal to Barrows) Road 7,119,000 Construction

Bethany Hwy 26 Overcrossing/Bronson to Cornell Road 225,000 Construction

State & Federal Program Match Program 1,002,000 Program

subtotal 35,619,308

MSTIP 3D

Farmington Rd (Murray to E. of 141st) Road 453,000 Design

10th Ave (Baseline- Holladay in Cornelius) Road 1,660,000 Design

Walnut Street (116th to Tiedemann) Road 1,295,400 Design

Baseline Rd (231st Ave to Brookwood Ave) Road 140,000 Design

subtotal 3,548,400

MSTIP 3 Project Development

Project Development Program 99,000 ProgramTotal $ 40,419,608

229

Road Capital Projects 368-6065 Budget Detail This fund accounts for the activities necessary for installing, construction, and extending extra capacity street facilities. 1. Capital Projects Program (368-606505): This program accounts for the financial activities related to road

construction activities. 2. Bikeway & Pedestrian Program (368-606520): This program accounts for the financial activities related to

bikeway and pedestrian projects. 3. Bridge Program (368-606525): This program accounts for the financial activities related to bridge replacement

projects.


368 606505 Capital Projects Program $ 4,494,258 4,494,258 4,314,828 4,314,828 4,314,828 (179,430) -4%368 606520 Bikeway & Pedestrian Prgrm. 949,772 949,772 127,366 127,366 127,366 (822,406) -87%368 606525 Bridge Program 2,604,122 2,604,122 2,441,826 2,441,826 2,441,826 (162,296) -6%

Total 8,048,152 8,048,152 6,884,020 6,884,020 6,884,020 (1,164,132) -14%

by categoryIntergovernmental 1,515,716 1,515,716 2,297,530 2,297,530 2,297,530 781,814 52%Miscellaneous 22,000 22,000 31,000 31,000 31,000 9,000 41%Operating Transfers In 1,799,000 1,799,000 400,580 400,580 400,580 (1,398,420) -78%

Total Revenues 3,336,716 3,336,716 2,729,110 2,729,110 2,729,110 (607,606) -18%

Materials & Services 6,409,456 6,409,456 2,975,401 2,975,401 2,975,401 (3,434,055) -54%Interfund 1,176,163 1,176,163 1,077,817 1,077,817 1,077,817 (98,346) -8%Operating Transfers Out 112,533 112,533 17,802 17,802 17,802 (94,731) -84%Capital Outlay 350,000 350,000 2,813,000 2,813,000 2,813,000 2,463,000 704%

Total Expenditures 8,048,152 8,048,152 6,884,020 6,884,020 6,884,020 (1,164,132) -14%Revenues over(under) expenditures (4,711,436) (4,711,436) (4,154,910) (4,154,910) (4,154,910) 556,526 -12%

Beginning Fund Balance 4,711,436 4,711,436 4,154,910 4,154,910 4,154,910 (556,526) -12%$ - - - - - - Ending Fund Balance


230

Road Capital Projects 368-6065 Budget Detail

Budget Analysis: Intergovernmental revenues have increased by $781,814 (52%) due to projected ODOT revenues related to the Brookwood-Highway 26 interchange project. An offsetting decrease in transfers in of $1,398,420 (78%) due to the completed 119th street sidewalk project, result in an overall decrease in revenues of $607,606 (18%). The fund balance is projected to decrease $556,526 (12%) to $4,154,910 due to the variations in project delivery schedules. Expenditures decrease $1,164,132 (14%) which is indicative of the nature of project delivery schedules and the resulting cyclical nature of expenditures from year to year. All available resources are appropriated each year for flexibility to address shifts in capital project schedules and other unforeseen changes. The County distribution from the state and County gas tax receipts allocates 1% to benefit bikeway development throughout the County. Oregon Department of Transportation provides some revenue to assist with our projects in this fund. FEMA disaster assistance grant revenues for projects are also in this fund.


Brookwood- Hwy 26 Interchange Road $ 141,500 Construction

Groveland Drive Realignment (Groveland-Helvatia) Road 1,117,000 Design

Jackson School/Meek Realignment Intersection 259,000 DesignTotal 1,517,500


Bikeway Program Administration Bike&Ped 4,716 Program

Rock Crk Trail Xng/Evrgrn Pkwy Bike&Ped 2,150 Construction

119th Ave (Cornell-McDaniel) (HB 2001) Bike&Ped 19,000 Post Construction

Safe Routes to School/West Tualatin View Bike&Ped 59,000 ConstructionTotal 84,866


Old Hwy 47 Bridge 671404 Bridge 173,000 Construction

SW Oleson Rd: Fanno Creek Bridge Bridge 1,404,240 Design

Johnson School Rd Bridge @ Davis Creek Bridge 101,500 ConstructionTotal $ 1,678,740

231


232

Oregon Transportation Investment Act Capital Projects 372-6065 Budget Detail

This fund accounts for resources made available to the County under House Bill 2041 for the creation of the Oregon Transportation Investment Act III (OTIA) State Bridge Delivery Program. OTIA was created to maximize ease of traffic movement, while providing expedient project delivery and economic stimulus through the use of Oregon firms and their employees. Funds received are expended to repair or replace selected County bridge facilities. 1. Bridge Program (372-606525): This program accounts for the financial activities related to bridge replacement

projects.


372 606525 Bridge Program $ 1,029,411 1,029,411 228,326 228,326 228,326 (801,085) -78%

by categoryMiscellaneous 1,200 1,200 - - - (1,200) -100%Operating Transfers In 700,000 700,000 150,000 150,000 150,000 (550,000) -79%

Total Revenues 701,200 701,200 150,000 150,000 150,000 (551,200) -79%

Materials & Services 874,145 874,145 215,211 215,211 215,211 (658,934) -75%Interfund 157,705 157,705 8,947 8,947 8,947 (148,758) -94%Operating Transfers Out (2,439) (2,439) 4,168 4,168 4,168 6,607 -271%Capital Outlay - - - - - -

Total Expenditures 1,029,411 1,029,411 228,326 228,326 228,326 (801,085) -78%Revenues over(under) expenditures (328,211) (328,211) (78,326) (78,326) (78,326) 249,885 -76%



Budget Analysis: The OTIA program provided most of the funds to this organizational unit. The OTIA program is nearly complete with fund balance being drawn down $249,885 (76%) to $78,326. Revenues decrease $551,200 (79%) as the program winds down. Expenditures decrease $801,085 (78%) with only post construction projects remaining in this fund. All available resources are appropriated each year for flexibility to address shifts in capital project schedules and other unforeseen changes. No contingency is budgeted in this fund. This fund will be a candidate for closure in fiscal year 2014-15.


Old Cornelius Pass Rd Bridge over Rock Crk Bridge $ 1,000 Post Construction

SW Scholls Ferry / Tualatin Riv. Br #671418 Bridge 3,500 Post ConstructionTotal $ 4,500

233

Transportation Development Tax 374-6065 Budget Detail This fund has been established to provide a separate program to account for resources made available by the creation of a new transportation tax on development. The Transportation Development Tax (TDT) was approved by voters in November 2008 and replaced the Traffic Impact Fee (TIF) which will be phased out over the next several years. 1. Capital Projects Program (374-606505): This program accounts for the financial activities related to road

construction activities. 2. Administration & Analysis Program (374-606510): This program accounts for the financial activities related

to administration of the TDT analysis and transportation planning efforts.


374 606505 Capital Projects Program $ - - 2,757,000 2,757,000 2,757,000 2,757,000 374 606510 Admin. & Analysis Program 6,011,260 6,011,260 7,584,014 7,584,014 7,584,014 1,572,754 26%

Total 6,011,260 6,011,260 10,341,014 10,341,014 10,341,014 4,329,754

by categoryCharges for Services 2,000,000 2,000,000 3,210,000 3,210,000 3,210,000 1,210,000 61%Miscellaneous 25,000 25,000 65,000 65,000 65,000 40,000 160%

Total Revenues 2,025,000 2,025,000 3,275,000 3,275,000 3,275,000 1,250,000 62%

Materials & Services 5,774,450 5,774,450 7,789,888 7,789,888 7,789,888 2,015,438 35%Other 25,000 25,000 50,000 50,000 50,000 25,000 100%Interfund 211,485 211,485 499,914 499,914 499,914 288,429 136%Operating Transfers Out 325 325 1,212 1,212 1,212 887 273%Capital Outlay - - 2,000,000 2,000,000 2,000,000 2,000,000

Total Expenditures 6,011,260 6,011,260 10,341,014 10,341,014 10,341,014 4,329,754 72%Revenues over(under) expenditures (3,986,260) (3,986,260) (7,066,014) (7,066,014) (7,066,014) (3,079,754) 77%

Beginning Fund Balance 3,986,260 3,986,260 7,066,014 7,066,014 7,066,014 3,079,754 77%$ - - - - - - Ending Fund Balance


234

Transportation Development Tax 374-6065 Budget Detail

Budget Analysis: The Transportation Development Tax (TDT) is collected from new development for use in building transportation system capacity. Revenues are projected to increase $1,250,000 (62%) which is a result of an assumed increase in building activity. Although expenditures are projected to increase $4,329,754 (72%) as a result of the capital budgeting methodology of appropriating all available resources, no construction projects are programmed for this fund in fiscal year 2012-13 pending the accumulation of adequate fund balance reserves. However, two projects are programmed for design. The fund balance is expected to increase $3,079,754 (77%) to $7,066,014.

In 2011, in response to the depressed economic environment, the Board of Commissioners passed an ordinance that deferred the fourth and final phase in of the full rate for fiscal year 2011-12. The discounted rate has stayed in place since 2011. In April 2013, the Board chose to maintain the discounted rate for FY 2013-14. The proposed budget assumes the discounted rate continues through FY 2013-14. In April 2014, the Board will decide whether or not to continue the discounted rate for FY 2014-15.


New TDT Signal Project Signal $ 250,000 Design

Springville Rd (185th Ave to 173rd Ave) Road 2,507,000 DesignTotal $ 2,757,000

235

North Bethany SDC 376-6065 Budget Detail This fund accounts for the North Bethany System Development Charges (North Bethany SDC) that will help fund needed capacity improvements in North Bethany. This fund was established in fiscal year 2011-12. 1. Capital Projects Program (376-606505): This program accounts for the financial activities related to road

construction activities.


376 606505 LUT Capital Projects $ 250,600 250,600 250,600 250,600 25,000 (225,600)

by categoryCharges for Services 250,000 250,000 25,000 25,000 25,000 (225,000) -90%Miscellaneous 600 600 - - - (600) -100%

Total Revenues 250,600 250,600 25,000 25,000 25,000 (225,600) -90%

Materials & Services 219,977 219,977 21,352 21,352 21,352 (198,625) -90%Interfund 30,467 30,467 3,492 3,492 3,492 (26,975) -89%Operating Transfers Out 156 156 156 156 156 -

Total Expenditures 250,600 250,600 25,000 25,000 25,000 (225,600) -90%Revenues over(under) expenditures - - - - - -

Beginning Fund Balance - - - - - - $ - - - - - - Ending Fund Balance


Budget Analysis: The North Bethany SDC is the primary source of revenue for this fund. There were no North Bethany SDC’s collected in FY 2012-13 and only a modest amount of $25,000 is included in this proposed budget. Because the FY 2012-13 budget assumed SDC collection, total revenues show a decrease of $225,600 (90%) for FY 2013-14. Expenditures decreased $225,600 (90%) as a result of the practice of appropriating all available resources in capital funds. No contingency is budgeted in this fund. As fund balance grows the funds will be used to supplement prioritized projects in North Bethany that may be programmed in other funds.

236

Criminal Justice Bonds ...........................................................................................................304-3585

Miscellaneous Debt .................................................................................................................306-3585

Liability/Casualty Insurance ..................................................................................................504-3570

Life Insurance ...........................................................................................................................506-3570

Workers Compensation Insurance ........................................................................................508-3570

Medical Insurance ....................................................................................................................508-3570

Unemployment Insurance ......................................................................................................512-3570

PERS Employer Stabilization .................................................................................................524-1615

Revenue Stabilization ..............................................................................................................105-1660

Animal Services Gifts & Donations ........................................................................................154-7095

Lottery Program ..........................................................................................................................156-1625

Building Equipment Replacement ..........................................................................................232-3555

ITS Systems Replacement .......................................................................................................242-3526

Vehicle Replacement ................................................................................................................502-3541

General Fund Transfers ............................................................................................................100-1670

SIP and Gain Share ...................................................................................................................204-1640

Indirect Cost Recovery .............................................................................................................222-3595

Non-Operating

237

NON-OPERATING

Non-operating expenditures generally provide an internal service for the entire County organization. For example, the insurance funds provide a central accounting function for tracking organization-wide costs that are funded by charges to departments based on the number of employees, vehicles or claims experience. Other non-operating expenditures include the transfer of employees, vehicles or claims experience. Other non-operating expenditures include the transfer of general fund resources to special funds and the distribution of strategic investment and Gain Share program resources. Funds in the non-operating budget are all special funds with the exception of the general fund transfers.

Adopted Modified Proposed Approved AdoptedOrganization Unit 2012-13 2012-13 2013-14 2013-14 2013-14 $ %Criminal Justice Bonds $ 6,334,619 6,334,619 6,326,644 6,326,644 6,326,644 (7,975) 0%Miscellaneous Debt 7,252,231 28,462,556 7,241,278 7,241,278 7,241,278 (21,221,278) -75%

subtotal - Debt Service 13,586,850 34,797,175 13,567,922 13,567,922 13,567,922 (21,229,253) -61%Liability/Casualty 3,219,758 3,219,758 2,448,640 2,448,640 2,448,640 (771,118) -24%Life Insurance 537,379 537,379 547,653 547,653 547,653 10,274 2%Workers Compensations 2,039,185 2,039,185 2,614,932 2,614,932 2,614,932 575,747 28%Medical Insurance 27,322,636 27,322,636 27,648,204 27,648,204 27,648,204 325,568 1%Unemployment Insurance 973,189 973,189 1,005,424 1,005,424 1,005,424 32,235 3%PERS Rate Stabilization 8,617,561 8,617,561 6,526,389 6,526,389 6,526,389 (2,091,172) -24%

Revenue Stabilization 11,615,588 11,615,588 11,615,588 11,615,588 11,615,588 - Animal Svcs Gifts & Donations 639,104 639,104 566,334 566,334 566,334 (72,770) -11%Building Equip. Replacement 2,055,678 2,055,678 2,252,055 2,252,055 2,252,055 196,377 10%ITS Systems Replacement 25,000 25,000 50,000 50,000 50,000 25,000 100%Fleet Replacement 9,699,054 9,699,054 10,711,323 10,711,323 10,711,323 1,012,269 10%

General Fund Transfers 58,696,096 58,696,096 60,889,974 60,889,974 60,889,974 2,193,878 4%Lottery Program 2,081,736 2,081,736 2,137,083 2,137,083 2,137,083 55,347 3%SIP and Gain Share 25,893,379 25,893,379 28,949,369 28,949,369 28,949,369 3,055,990 12%Indirect Cost Recovery 14,330,913 14,330,913 15,097,460 15,097,460 15,097,460 766,547 5%

subtotal - Miscellaneous 101,002,124 101,002,124 107,073,886 107,073,886 107,073,886 6,071,762 6%

Totals $ 181,333,106 202,543,431 186,628,350 186,628,350 186,628,350 (15,915,081) -8%

Change

subtotal - Risk Management/ Insurance

42,709,708 42,709,708 40,791,242 (1,918,466)

24,034,424 24,034,424 subtotal - Replacement /

Reserve

-4%

5% 25,195,300 1,160,876

40,791,242

25,195,300

40,791,242

25,195,300

238

BUDGET OVERVIEW



Taxes $ 119,752,594 119,752,594 122,080,403 122,080,403 122,080,403 2,327,809 2%

Licenses & Permits 2,178,220 2,178,220 2,424,343 2,424,343 2,424,343 246,123 11%

Intergovernmental 17,518,837 17,518,837 20,178,478 20,178,478 20,178,478 2,659,641 15%

Charges for Services 42,299,889 42,299,889 44,748,074 44,748,074 44,748,074 2,448,185 6%

Fines and forfeitures 895,000 895,000 500,378 500,378 500,378 (394,622) -44%

Interdepartmental 14,271,149 14,271,149 15,037,140 15,037,140 15,037,140 765,991 5%

Miscellaneous 4,414,164 4,414,164 4,525,675 4,525,675 4,525,675 111,511 3%

Proceeds from sale of L-T debt - 21,210,325 - - - (21,210,325) -100%

Operating T ransfers In 27,610,692 27,610,692 33,493,205 33,493,205 33,493,205 5,882,513 21%

subtotal 228,940,545 250,150,870 242,987,696 242,987,696 242,987,696 (7,163,174) -3%

Total Revenues 124,247,866 145,458,191 137,873,869 137,873,869 137,873,869 (7,584,322) -5%


Other 15,050,648 15,259,842 5,165,572 5,165,572 5,165,572 (10,094,270) -66%

Interfund 2,684,457 2,684,457 1,135,316 1,135,316 1,135,316 (1,549,141) -58%

Operating T ransfers Out 86,251,753 86,251,753 92,622,218 92,622,218 92,622,218 6,370,465 7%

Principal Payments 9,792,487 28,522,487 10,338,405 10,338,405 10,338,405 (18,184,082) -64%

Interest Payments 3,791,363 6,062,494 3,217,409 3,217,409 3,217,409 (2,845,085) -47%

Capital Outlay 8,464,605 8,464,605 17,859,666 17,859,666 17,859,666 9,395,061 111%

subtotal 159,515,304 181,725,629 164,536,383 164,536,383 164,536,383 (17,189,246) -9%

Contingency 21,817,802 20,817,802 22,091,967 22,091,967 22,091,967 1,274,165 6%


Revenues over(under)

Expenditures

General Fund Beginning Balance 32,373,300 32,373,300 27,220,264 27,220,264 27,220,264 (5,153,036) -16%

Special Fund Beginiing Balance 24,711,940 24,711,940 21,534,217 21,534,217 21,534,217 (3,177,723) -13%


0%

(57,085,240) (57,085,240) (48,754,481) (48,754,481) (48,754,481) 8,330,759 -15%

(104,692,679) Resources allocated to other

General Fund org units(104,692,679) (105,113,827) (105,113,827) (105,113,827)

Change

(421,148)

Taxes50%

Licenses & Permits

1%

Inter-govt8%


19%Fines andforfeitures

0%

Inter-depart6%

Misc2%

Operating Transfers In

14%

Revenues

Materials & Supplies

18%

Other3%

Interfund1%

Operating Transfers

Out50%

Principal Payments

5%

Interest Payments

2%

Capital Outlay

9%

Contingency12%

Expenditures

239


240

Criminal Justice Bonds 304-3585 Budget Detail This organizational unit accounts for the property tax receipts used to pay the principal and interest on the 2007 refunding bonds. The original voter-approved general obligation bonds were issued in 1998. The proceeds from the original bonds were used for the criminal justice facilities and related information technology systems project. The facilities included the jail, law enforcement center, community corrections center, and parking garage.

1. Debt Service Program (304-358505): Principal and interest payments are taken from the amortization schedules included with the respective bond closing documents. Interest payments are made semi-annually and principal payments are made annually.


304 358505 Debt Service Program $ 6,334,619 6,334,619 6,326,644 6,326,644 6,326,644 (7,975) 0%

by categoryTaxes 6,270,151 6,270,151 6,329,105 6,329,105 6,329,105 58,954 1%Miscellaneous 3,000 3,000 - - - (3,000) -100%Operating Transfers In - - - - - -

Total Revenues 6,273,151 6,273,151 6,329,105 6,329,105 6,329,105 55,954 1%

Principal Payments & Long Term Debt 5,945,000 5,945,000 6,195,000 6,195,000 6,195,000 250,000 4%Interest Payments 389,619 389,619 131,644 131,644 131,644 (257,975) -66%

Total Expenditures 6,334,619 6,334,619 6,326,644 6,326,644 6,326,644 (7,975) 0%Revenues over(under) expenditures (61,468) (61,468) 2,461 2,461 2,461 63,929 -104%

Beginning Fund Balance 61,468 61,468 (2,461) (2,461) (2,461) (63,929) -104%$ - - - - - - Ending Fund Balance


Budget Analysis: The property taxes to be levied in October 2013 will be $6,574,980. The County’s property tax collection rate of 95.5% is applied to the amount levied to arrive at the $6,279,105 in current property tax revenue; delinquent property tax collections of $50,000 are included in the $6,329,105. The final principal and interest payment on the 2007 refunding of the 1998 general obligation bonds will be made December 31, 2013. After December 31, 2013, the County will not have any general obligation debt. Historically miscellaneous revenue reflected the interest earned on the property taxes collected. The majority of the revenue is collected in November of each year. The final principal and interest debt service payment on the bonds will be made December 31st. This leaves the fund in a deficit until the remaining property tax revenue is received by June 30. No interest earnings are anticipated for this fund in FY 2013-14. Any fund balance or deficit at June 30, 2014 will be closed to the County’s General Fund in accordance with local budget law. The fund will remain inactive; until such time any future voter approved general obligation bonds are issued.

241

Miscellaneous Debt Service 306-3585 Budget Detail This fund accounts for the principal and interest on other debt not accounted for in the Criminal Justice Bond Fund. The debt instruments accounted for in this fund include full, faith & credit obligations, notes, contracts and capital leases. 1. Debt Service Program (306-358505): Principal and interest payments are taken from the amortization

schedules included with the closing documents for the respective debt types.


306 358505 Debt Service Program $ 7,252,231 28,462,556 7,232,170 7,232,170 7,232,170 (21,230,386) -75%

by categoryProceeds From Sale of Long Term Debt - 21,210,325 - - (21,210,325) -100%Operating Transfers In 7,252,231 7,252,231 7,232,170 7,232,170 7,232,170 (20,061) 0%

Total Revenues 7,252,231 28,462,556 7,232,170 7,232,170 7,232,170 (21,230,386) -75%

Other 3,000 212,194 3,000 3,000 3,000 (209,194) Principal Payments & Long Term Debt 3,847,487 22,577,487 4,143,405 4,143,405 4,143,405 (18,434,082) -82%Interest Payments 3,401,744 5,672,875 3,085,765 3,085,765 3,085,765 (2,587,110) -46%

subtotal 7,252,231 28,462,556 7,232,170 7,232,170 7,232,170 (21,230,386) -75%Contingency - - 9,108 9,108 9,108 9,108

Total Expenditures 7,252,231 28,462,556 7,241,278 7,241,278 7,241,278 (21,221,278) -75%Revenues over(under) expenditures - - (9,108) (9,108) (9,108) (9,108)

Beginning Fund Balance - - 9,108 9,108 9,108 9,108 $ - - - - - - Ending Fund Balance


Budget Analysis: During fiscal year 2012-13, the County refinanced a 2006 full, faith & credit borrowing. The lower interest rate resulted in a savings of $1.2 million over the life of the bonds. The refinancing was not planned for during the FY 2012-13 budget process which is reflected by the difference between the adopted and modified budget numbers. Interest rates were very favorable when the County entered the market resulting in a 5.8% savings; the state requires at least a 3.0% savings on any refunding. The true interest cost on the original bond issue was 4.17% compared to 1.95% on the refunding bonds. The County reviews outstanding debt on a regular basis to ensure refinancing opportunities are evaluated. Transfers from the General Fund and various special funds provide the funding source for the annual debt service payment.

242

Liability/Casualty Insurance 504-3570 Budget Detail This fund and organizational unit was established to pay claims, legal fees and adjustment services for the County’s self-insurance program. Premiums for the County’s property insurance, bonds and excess general liability are paid out of this fund.

1. Insurance-Liability (504-357010): Provides financial activities related to accounting for insurance required payments and revenues from departments to offset those costs.


504 357010 Insurance- Liability $ 3,219,758 3,219,758 2,448,640 2,448,640 2,448,640 (771,118) -24%

by categoryCharges for Services 1,707,999 1,707,999 1,961,286 1,961,286 1,961,286 253,287 15%Miscellaneous 67,000 67,000 67,000 67,000 67,000 -

Total Revenues 1,774,999 1,774,999 2,028,286 2,028,286 2,028,286 253,287 14%

Materials & Services 1,219,254 2,219,254 1,522,752 1,522,752 1,522,752 (696,502) -31%Interfund 743,707 743,707 673,109 673,109 673,109 (70,598) -9%

subtotal 1,962,961 2,962,961 2,195,861 2,195,861 2,195,861 (767,100) -26%Contingency 1,256,797 256,797 252,779 252,779 252,779 (4,018) -2%

Total Expenditures 3,219,758 3,219,758 2,448,640 2,448,640 2,448,640 (771,118) -24%Revenues over(under) expenditures (1,444,759) (1,444,759) (420,354) (420,354) (420,354) 1,024,405 -71%

Beginning Fund Balance 1,444,759 1,444,759 420,354 420,354 420,354 (1,024,405) -71%$ - - - - - - Ending Fund Balance


Budget Analysis: The budget totals $2,448,640, a reduction of $771,118 (24%). Revenue increases $253,287 (14%). The fees charged to departments have returned to full cost reimbursement. The fund balance decreases $1,024,405 (71%) primarily due to a large claim in fiscal year 2012-13. Expenditures decrease $767,100 (26%) when compared to the FY 2012-13 modified budget. Based on a recent actuarial report, insurance claims for FY 2013-14 are budgeted at $657,762, a decrease of $49,115. Contingency decreases $4,018 (2%) when compared to the FY 2012-13 modified budget and is used to pay for any unforeseen events or large claims. The fund balance goal remains $1 million and the rates charged to departments will increase in coming years to reestablish the fund at this level.

243

Life Insurance 506-3570 Budget Detail This fund and organizational unit was established to collect funds from departments for Life and Long Term Disability (LTD) insurance and, in turn, pays all Life/LTD premiums for insurance provided to County employees. 1. Employee Benefits (506-357005): Provides financial activities related to accounting for employee benefits.


506 357005 Employee Benefits $ 537,379 537,379 547,653 547,653 547,653 10,274 2%

by categoryMiscellaneous 416,962 416,962 417,422 417,422 417,422 460 0%Operating Transfers In 5,446 5,446 5,399 5,399 5,399 (47) -1%

Total Revenues 422,408 422,408 422,821 422,821 422,821 413 0%

Materials & Services 415,962 415,962 417,519 417,519 417,519 1,557 0%Interfund 5,446 5,446 5,399 5,399 5,399 (47) -1%

subtotal 421,408 421,408 422,918 422,918 422,918 1,510 0%Contingency 115,971 115,971 124,735 124,735 124,735 8,764 8%

Total Expenditures 537,379 537,379 547,653 547,653 547,653 10,274 2%Revenues over(under) expenditures (114,971) (114,971) (124,832) (124,832) (124,832) (9,861) 9%



Budget Analysis: Revenues and expenditures remain status quo as the type and levels of insurance are anticipated to remain at established levels. Due to the implementation of the Oracle Advanced Benefits software, departments are now charged the actual cost of insurance for their employees. In previous budgets the departments were charged a blended rate for all life insurance related costs. The fund balance and contingency grew to cover changes in rates, salary growth, overhead, and to cover any unanticipated new coverage options. The fund balance will be utilized in the future to off-set County-wide indirect costs for this fund.

244

Workers’ Compensation Insurance 508-3570 Budget Detail This fund pays claims costs, premiums, administrative charges and payroll taxes, for those claims incurred during the fiscal year, and the continuing liability resulting from claims occurring in previous years. 1. Insurance-Liability (508-357010): Provides financial activities related to accounting for insurance required

payments and revenues from departments to offset those costs.


508 357010 Insurance - Liability $ 2,039,185 2,039,185 2,614,932 2,614,932 2,614,932 575,747 28%

by categoryCharges for Services 1,581,259 1,581,259 1,616,800 1,616,800 1,616,800 35,541 2%Miscellaneous 70,000 70,000 79,175 79,175 79,175 9,175 13%

Total Revenues 1,651,259 1,651,259 1,695,975 1,695,975 1,695,975 44,716 3%

Materials & Services 1,353,289 1,353,289 1,187,601 1,187,601 1,187,601 (165,688) -12%Other 85,000 85,000 90,000 90,000 90,000 5,000 6%Interfund 224,891 224,891 234,575 234,575 234,575 9,684 4%

subtotal 1,663,180 1,663,180 1,512,176 1,512,176 1,512,176 (151,004) -9%Contingency 376,005 376,005 1,102,756 1,102,756 1,102,756 726,751 193%

Total Expenditures 2,039,185 2,039,185 2,614,932 2,614,932 2,614,932 575,747 28%Revenues over(under) expenditures (387,926) (387,926) (918,957) (918,957) (918,957) (531,031) 137%



Budget Analysis: Revenue increases $44,716 (3%) due to rates charged to departments and interest earnings. The fund balance increases $531,031 (137%) primarily due to lower claims payments in the prior fiscal year. The projected Beginning Fund Balance of $918,957 is near the established goal of $1 million. Expenditures, excluding contingency, decrease $151,004 (9%) due primarily to reductions in insurance claims. This number is derived from the most recent actuarial report and consists of the cost of expected claims payments to be made during the fiscal year. Contingency increases $726,751 (193%) and is used to pay for any unforeseen events or large claims.

245

Medical Insurance 510-3570 Budget Detail This fund pays all administrative and claims costs associated with the medical, dental and vision insurance plans, wellness program, employee assistance, and flexible spending accounts for dependent care and health expenses. 1. Employee Benefits (510-357005): Provides financial activities related to accounting for employee benefits. 2. COBRA / Retiree Benefits (510-357020): Provides financial activities related to accounting for COBRA and

retiree benefit administration (notifications and billings). COBRA is a federal mandate requiring specific notifications to all individuals covered by the County's insurance. The law permits individuals who lose coverage due to change in status (employment or family) to continue health insurance through the County's group insurance on a self-pay basis (full monthly premium plus 2%) for limited durations. Additionally, per Oregon statute, retirees are permitted to purchase health care insurance through the County's group insurance on a self-pay basis (full monthly premium) until turning age 65.


510 357005 Employee Benefits $ 25,785,636 25,785,636 26,233,104 26,233,104 26,233,104 447,468 2%510 357020 COBRA/Retiree Benefits 1,537,000 1,537,000 1,415,100 1,415,100 1,415,100 (121,900) -8%

Total 27,322,636 27,322,636 27,648,204 27,648,204 27,648,204 325,568 1%

by categoryCharges for Services 24,876,000 24,876,000 25,058,739 25,058,739 25,058,739 182,739 1%Miscellaneous 1,608,383 1,608,383 1,674,986 1,674,986 1,674,986 66,603 4%

Total Revenues 26,484,383 26,484,383 26,733,725 26,733,725 26,733,725 249,342 1%

Materials & Services 27,211,448 27,211,448 27,537,824 27,537,824 27,537,824 326,376 1%Interfund 105,742 105,742 104,981 104,981 104,981 (761) -1%Operating Transfers Out 5,446 5,446 5,399 5,399 5,399 (47) -1%

Total Expenditures 27,322,636 27,322,636 27,648,204 27,648,204 27,648,204 325,568 1%Revenues over(under) expenditures (838,253) (838,253) (914,479) (914,479) (914,479) (76,226) 9%



246

Medical Insurance 510-3570 Budget Detail

Budget Analysis: Revenues increase $249,342 (1%) due primarily to charges to departments for administrative expenses, including agent of record, wellness, County-wide indirect costs, and Flexible Spending Account (FSA) administration. Expenditures increase $325,568 (1%). Based on the 2012 procurement and negotiation processes, the medical rates are fixed until December 31, 2013. The County anticipates rate increases for all insurance lines beginning January 1, 2014. The aggregated impact of the rate increases is projected to be 5% for FY 2013-14. The County continues to pay 95% of the cost of the PPO premium and employees pay the remainder. During FY 2012-13 a successful purchasing process enabled us to outsource the administration of benefits related to retirees and COBRA participants. This has affected the amount of anticipated revenue in this program as the consultants are retaining the allowed administrative fees. With the assistance and input of the Benefits Committee and consultants, the County continues to review benefit offerings and explore the full range of emerging benefit options, structures and rates.

247

Unemployment Insurance 512-3570 Budget Detail This fund and organizational unit was established to collect funds from departments for unemployment insurance and, in turn, pay unemployment claims. 1. Employee Benefits (512-357005): Provides financial activities related to accounting for employee

unemployment benefits.


512 357005 Employee Benefits $ 973,189 973,189 1,005,424 1,005,424 1,005,424 32,235 3%

by categoryCharges for Services 376,966 376,966 376,416 376,416 376,416 (550) 0%Miscellaneous 5,900 5,900 6,500 6,500 6,500 600 10%

Total Revenues 382,866 382,866 382,916 382,916 382,916 50 0%

Materials & Services 705,000 705,000 705,000 705,000 705,000 - Interfund 7,216 7,216 7,753 7,753 7,753 537 7%

subtotal 712,216 712,216 712,753 712,753 712,753 537 0%Contingency 260,973 260,973 292,671 292,671 292,671 31,698 12%

Total Expenditures 973,189 973,189 1,005,424 1,005,424 1,005,424 32,235 3%Revenues over(under) expenditures (590,323) (590,323) (622,508) (622,508) (622,508) (32,185) 5%



Budget Analysis: The fund balance increased $32,185 (5%) to $622,508. This budget request complies with the goal of providing a fund balance of not less than $400,000. Revenues are status quo as rates charged to departments remain static. Unemployment claims are budgeted at the previous year level. Contingency increases $31,698 (12%). The Contingency and fund balance are available to address unforeseen expenses and will allow rates charged to departments to remain fairly stable over time.

248

PERS Employer Rate Stabilization 524-1615 Budget Detail This fund was established to maintain a reserve for future rate increases. Resources may be used to offset a PERS rate increase or to make a lump sum payment to PERS to reduce the County’s unfunded liability. 1. PERS Stabilization (524-161505): Accounts for the reserve activity.


524 161505 PERS Stabilization $ 8,617,561 8,617,561 6,526,389 6,526,389 6,526,389 (2,091,172) -24%


Total Revenues 50,000 50,000 50,000 50,000 50,000 -

Other 6,617,561 6,617,561 4,561,977 4,561,977 4,561,977 (2,055,584) -31%Interfund - - - - - - Operating Transfers Out 2,000,000 2,000,000 1,964,412 1,964,412 1,964,412 (35,588) -2%

Total Expenditures 8,617,561 8,617,561 6,526,389 6,526,389 6,526,389 (2,091,172) -24%Revenues over(under) expenditures (8,567,561) (8,567,561) (6,476,389) (6,476,389) (6,476,389) 2,091,172 -24%



Budget Analysis: The Board of Commissioners created this fund to accumulate resources to partially offset future PERS rate increases. Resources were collected from a rate charged to departments based on payroll in fiscal year 2003-04 and 2004-05 and subsequent interest earnings. The rate for this two-year period was 6.02% of payroll. Expenditures and fund balance continue to decrease by roughly the $2 million annual transfer from this reserve fund to the operating funds. Based on a recent PERS actuarial, Washington County’s employer rates increase 29.83% for the FY 2013-14. This effectively increases the employer PERS burden by nearly $6 million per year. These funds are used to subsidize rate increases over a five-year period that began in FY 2011-12; FY 2013-14 is the third year of this subsidy.

249

Revenue Stabilization 105-1660 Budget Detail This fund provides for the reservation of resources transferred from the General Fund. The Revenue Stabilization Fund combined with the General Fund Contingency comprises the General Fund reserve. 1. Revenue Stabilization (105-166005): Houses a portion of the General Fund reserve.


105 1660 Revenue Stabilization $ 11,615,588 11,615,588 11,615,588 11,615,588 11,615,588 -

by categoryContingency 11,615,588 11,615,588 11,615,588 11,615,588 11,615,588 -

Total Expenditures 11,615,588 11,615,588 11,615,588 11,615,588 11,615,588 - Revenues over(under) expenditures (11,615,588) (11,615,588) (11,615,588) (11,615,588) (11,615,588) -

Beginning Fund Balance 11,615,588 11,615,588 11,615,588 11,615,588 11,615,588 - $ - - - - - - Ending Fund Balance


Budget Analysis: The fund balance remains at $11,615,588. No revenues are planned for this fund. Interest earnings are accounted for in the General Fund organization unit 100-1670. Consistent with prior years no expenditures are planned for this fund in the upcoming fiscal year. The resources in this fund have been set aside to provide financial stability for the General Fund over the long-term. Based on the Revenue Stabilization Fund, the General Fund contingency and the projected return from the department’s proposed budgets, the estimated discretionary reserve on June 30, 2013 will exceed 15%; the Board’s policy is to maintain a reserve that is 20% or greater and no less than 15% of General Fund revenues, net of the property taxes dedicated to MSTIP and WCCLS.

250

Animal Services Gifts & Donations 154-7095 Budget Detail The fund accounts for financial contributions from private donors to support current operations and future capital improvements of the Animal Services program. 1. Gifts & Donations (154-709505): Provides financial activities related to accounting for gifts and donations

provided by private donors.


154 709505 Gifts & Donations $ 639,104 639,104 566,334 566,334 566,334 (72,770) -11%

by categoryIntergovernmental 115,642 115,642 213,812 213,812 213,812 98,170 85%Miscellaneous 23,500 23,500 21,000 21,000 21,000 (2,500) -11%

Total Revenues 139,142 139,142 234,812 234,812 234,812 95,670 69%

Materials & Services 257,018 257,018 189,879 189,879 189,879 (67,139) -26%Interfund 11,124 11,124 73,933 73,933 73,933 62,809 565%

subtotal 268,142 268,142 263,812 263,812 263,812 (4,330) -2%Contingency 370,962 370,962 302,522 302,522 302,522 (68,440) -18%




Budget Analysis: The Beginning Fund Balance decreases $168,440 (34%) to $331,522. Revenues increase $95,670 (69%) due primarily to unspent donations for the Supplemental Care fund carried forward from the previous year. Expenditures, excluding contingency, increase slightly $4,330 (2%). This is due primarily to an increase in the amount transferred to Animal Services to support veterinary and clinic care ($62,809), and is offset by reductions in professional services to support shelter improvements and costs related to animal abuse and neglect cases ($53,082). Contingency decreases $68,440 (18%) to $302,522 and is held in reserve for future needs. This organizational unit houses several specific funds to account for donor-designated gifts in support of Animal Services:

Aurora’s Fund to support costs related to animal abuse and neglect cases Supplemental support for veterinary and clinic care Support for shelter enhancements and improvements

251

Building Equipment Replacement 232-3555 Budget Detail This fund and organization unit provides funding for systematic replacement of various building and equipment components of the County’s buildings.

1. Equipment Replacement (232-355505): Accounts for financial activities related to funds held in reserve for building equipment replacement and upgrades to County facilities.

2. Walnut Street Facility (232-355520): Accounts for financial activities related to funds held in reserve for

building equipment replacement and upgrades at the Walnut Street facility.


232 355505 Equipment Replacement $ 1,614,183 1,614,183 1,640,000 1,640,000 1,640,000 25,817 2%232 355520 Walnut Street Facility 441,495 441,495 612,055 612,055 612,055 170,560 39%

Total 2,055,678 2,055,678 2,252,055 2,252,055 2,252,055 196,377 10%

by categoryMiscellaneous 14,449 14,449 12,697 12,697 12,697 (1,752) -12%Operating Transfers In 596,349 596,349 969,643 969,643 969,643 373,294 63%

Total Revenues 610,798 610,798 982,340 982,340 982,340 371,542 61%

Capital Outlay 1,232,995 1,232,995 2,152,055 2,152,055 2,152,055 919,060 75%subtotal 1,232,995 1,232,995 2,152,055 2,152,055 2,152,055 919,060 75%

Contingency 822,683 822,683 100,000 100,000 100,000 (722,683) -88%Total Expenditures 2,055,678 2,055,678 2,252,055 2,252,055 2,252,055 196,377 10%

Revenues over(under) expenditures (1,444,880) (1,444,880) (1,269,715) (1,269,715) (1,269,715) 175,165 -12%Beginning Fund Balance 1,444,880 1,444,880 1,269,715 1,269,715 1,269,715 (175,165) -12%



Budget Analysis: The fund balance decreases $175,165 (12%) to $1,269,715. A portion of this fund balance, $612,055, is dedicated to the Walnut Street facility. Revenues increase $371,542 (61%) due primarily to Operating Transfers In. Expenditures increase $919,060 (75%). A total of $2,152,055 is budgeted in Capital Outlay. No projects are scheduled for the Walnut Street facility in fiscal year 2013-14. Contingency decreases $722,683 (88%) and is available to fund future replacement and upgrades of major building components.

Project AmountBoiler for Facilities Maintenance Building $ 20,000 Re-Roof Community Corrections Center 1,400,000 Replace Two Furnaces/Air Conditioners at West Slope Library 20,000 Micellaneous Carpet Replacement 100,000

Total $ 1,540,000

252

ITS Systems Replacement 242-3526 Budget Detail This fund provides funding for systematic replacement of key information technology assets.

1. Systems Replacement (242-352605): Provides financial activities related to funds held in reserve for technology systems replacement.


242 352605 Systems Replacement $ 25,000 25,000 25,000 25,000 50,000 25,000 100%

by categoryOperating Transfers In 25,000 25,000 25,000 25,000 25,000 -

Total Revenues 25,000 25,000 25,000 25,000 25,000 -

Operating Transfers Out - - - - - - subtotal - - - - - -

Contingency 25,000 25,000 50,000 50,000 50,000 25,000 100%Total Expenditures 25,000 25,000 50,000 50,000 50,000 25,000 100%

Revenues over(under) expenditures - - (25,000) (25,000) (25,000) (25,000) Beginning Fund Balance - - 25,000 25,000 25,000 25,000



Budget Analysis: Operating Transfers In revenue remains at $25,000. The resources housed in this fund were transferred to ITS Capital Acquisition in fiscal year 2011-12 to fund planned projects. No expenditures are appropriated in this fund for FY 2013-14. Contingency increases $25,000 (100%) and is available to fund future replacement and upgrades of technology systems. This fund was created to house reserves for the eventual replacement of key ITS systems. ITS staff continues to update their comprehensive system replacement strategy which will guide the use of this fund in future years.

253

Vehicle Replacement 502-3541 Budget Detail This fund provides for the purchase and disposition of fleet vehicles and equipment. Replacement costs are billed to other departments at an amount estimated to cover depreciation on the fleet.

1. Vehicle Replacement (502-354105): Provides financial activities related to funds held in reserve for fleet vehicle replacements.


502 354105 Vehicle Replacement $ 9,699,054 9,699,054 10,711,323 10,711,323 10,711,323 1,012,269 10%

by categoryCharges for Services 2,131,284 2,131,284 2,643,201 2,643,201 2,643,201 511,917 24%Miscellaneous 281,948 281,948 250,679 250,679 250,679 (31,269) -11%

Total Revenues 2,413,232 2,413,232 2,893,880 2,893,880 2,893,880 480,648 20%

Materials & Services 505,739 505,739 552,154 552,154 552,154 46,415 9%Other 75,000 75,000 51,070 51,070 51,070 (23,930) -32%Interfund 89,776 89,776 35,566 35,566 35,566 (54,210) -60%Capital Outlay 2,054,716 2,054,716 1,830,725 1,830,725 1,830,725 (223,991) -11%

subtotal 2,725,231 2,725,231 2,469,515 2,469,515 2,469,515 (255,716) -9%Contingency 6,973,823 6,973,823 8,241,808 8,241,808 8,241,808 1,267,985 18%

Total Expenditures 9,699,054 9,699,054 10,711,323 10,711,323 10,711,323 1,012,269 10%Revenues over(under) expenditures (7,285,822) (7,285,822) (7,817,443) (7,817,443) (7,817,443) (531,621) 7%

Beginning Fund Balance 7,285,822 7,285,822 7,817,443 7,817,443 7,817,443 531,621 7%$ - - - - - - Ending Fund Balance


Budget Analysis: Revenue increases $480,648 (20%) and expenditures decrease $255,716 (9%) excluding contingency. The fund balance increases $531,621 (7%). Contingency increases $1,267,985 (18%) and is available to fund future replacement of the County Fleet The activity level in this fund typically fluctuates from year to year due to variation in the replacement cycles of the vehicles and equipment represented in the fund as well as variations in the acquisition and resale value of the fleet. The list of vehicles and equipment slated for acquisition is listed in the table shown on the right.

254

Vehicle Replacement 502-3541 Budget Detail

Type Quantity Department General

Fund Special

FundFleet Fund Total

Planned Replacements: $ Sedans 4 Juvenile 86,039 86,039 Sedans 2 Sheriff's Office General Fund 50,781 50,781 Sedans 1 Sheriff's Office LOL 25,073 25,073 Patrol Sedans 14 Sheriff's Office ESPD 665,504 665,504 Patrol Sedans 2 Sheriff's Office General Fund 56,462 56,462 Patrol Sedans 6 Sheriff's Office LOL 169,386 169,386

Compact Pickup 6 Land Use & Transportation 155,373 155,373 Compact Pickup 1 Sheriff's Office General Fund 27,000 27,000 Investigation SUV 1 Sheriff's Office General Fund 29,498 29,498 Mid-size Van 1 Land Use & Transportation 26,550 26,550 Mid-size Van 1 Juvenile 24,198 24,198 Mid-size Van 1 Sheriff's Office LOL 24,505 24,505 Full-size Van 1 Sheriff's Office General Fund 49,000 49,000 Police Motorcycles 5 Sheriff's Office ESPD 175,000 175,000 Tractor-mounted Shoulder Mowers 2 Land Use & Transportation 42,685 42,685 Electric GEM Utility Vehicle 1 Facilities & Parks Services 11,200 11,200 Aerial Lift Truck, Chassis only 1 Land Use & Transportation 70,340 70,340 Mechanical Broom Vehicle 1 Land Use & Transportation 48,713 48,713

- Planned Additions: - Bobcat 72” Sweeper Attachment 1 Land Use & Transportation 7,000 7,000 Aerial Lift Truck 1 Land Use & Transportation 105,000 105,000 Electric ATV’s 1 Facilities & Parks Services 13,500 13,500 Patrol Sedan 1 Sheriff's Office ESPD 47,536 47,536

- Planned Upgrades: - CVPI to Caprice conversions 2 Sheriff's Office General Fund 38,610 38,610 CVPI to Caprice conversions 5 Sheriff's Office LOL 96,525 96,525 Replace Electric Gem Car w/Electric ATV 1 Facilities & Parks Services 2,300 2,300 CVPI to Tahoe conversion 1 Sheriff's Office LOL 17,844 17,844 New Prisoner Cell Insert for Replacement Van 1 Sheriff's Office General Fund 16,000 16,000

Compact Pickup & Trailer to Utility Van 1 Sheriff's Office General Fund 10,000 10,000 Totals $ 80,410 1,114,409 896,803 2,091,622

255


256

General Fund Transfers 100-1670 Budget Detail This fund accounts for transfers to special funds such as Community Corrections, Human Services, Aging Services, Debt Service and Capital Projects. The fund also receives all of the discretionary revenues available for allocation by the Board of Commissioners including property taxes, interest earnings, indirect cost charge receipts, liquor and cigarette tax distributions and timber receipts. 1. General Fund Transfers (100-167005): Provides financial accounting for internal fund transfers and

discretionary revenue receipts.


100 167005 General Fund Transfers $ 58,696,096 58,696,096 60,889,374 60,889,374 60,889,974 2,193,878 4%

by categoryTaxes 113,482,443 113,482,443 115,751,298 115,751,298 115,751,298 2,268,855 2%Licenses & Permits 2,178,220 2,178,220 2,424,343 2,424,343 2,424,343 246,123 11%Intergovernmental 4,541,624 4,541,624 4,556,638 4,556,638 4,556,638 15,014 0%Fines & Forfeitures 895,000 895,000 500,378 500,378 500,378 (394,622) -44%Miscellaneous 1,802,110 1,802,110 1,905,475 1,905,475 1,905,475 103,365 6%Operating Transfers In 19,731,666 19,731,666 25,260,993 25,260,993 25,260,993 5,529,327 28%

Total Revenues 142,631,063 142,631,063 150,399,125 150,399,125 150,399,125 7,768,062 5%

Resources allocated to other org units 104,692,679 104,692,679 105,113,827 105,113,827 105,113,827 421,148 0%Operating Transfers Out 58,696,096 58,696,096 60,889,974 60,889,974 60,889,974 2,193,878 4%

Total Expenditures 163,388,775 163,388,775 166,003,801 166,003,801 166,003,801 2,615,026 2%Revenues over(under) expenditures (20,757,712) (20,757,712) (15,604,676) (15,604,676) (15,604,676) 5,153,036 -25%



Budget Analysis: Revenue increases $7,768,062 (5%). Increases in property taxes, transient lodgings tax, real property transfer tax, cable television franchise fees, liquor revenue, transfer from the Strategic Investment program and the transfer from the Indirect Cost Allocation fund are offset by decreases in court surcharges due to a legislative change in the amount the state distributes to counties. In addition, Oregon and California Land Grant funds are not anticipated to continue for fiscal year 2013-14. Expenditures increase $2,615,026 (2%). Operating Transfers Out increase $2,193,878 (4%) with increases in the transfer to Cooperative Library Services $166,061, MSTIP III $682,234, Information Services Capital Acquisition Fund $681,600 and General Capital Projects $588,504. The Beginning Fund Balance decreases $5,153,036 (25%).

257


258

Lottery Fund 156-1625 Budget Detail This fund was created as result of House Bill 3188 which was passed during the 2011 legislative session. This bill requires counties to deposit lottery monies into a dedicated fund in the county budget. Video lottery revenue is received by each county form the state of Oregon as a transfer from the Oregon State Lottery fund. Lottery program revenues will be used to support projects, services, organizations and staff furthering economic development.

1. Lottery Program (156-162505): Provides financial accounting for lottery proceeds.


156 162505 Lottery Program $ 2,081,736 2,081,736 2,137,083 2,137,083 2,137,083 55,347 3%

by categoryIntergovernmental 2,061,736 2,061,736 2,117,083 2,117,083 2,117,083 55,347 3%Miscellaneous 20,000 20,000 20,000 20,000 20,000 -

Total Revenues 2,081,736 2,081,736 2,137,083 2,137,083 2,137,083 55,347 3%

Materials & Services 134,782 134,782 154,282 154,282 154,282 19,500 14%Other 450,399 450,399 459,525 459,525 459,525 9,126 2%Interfund Expenditures 1,496,555 1,496,555 - - - (1,496,555) -100%Transfers to Other Funds - - 1,523,276 1,523,276 1,523,276 1,523,276


Beginning Fund Balance - - - - - - $ - - - - - -


Ending Fund Balance

Budget Analysis: Revenue increases $55,347 (3%) based on projected growth of lottery activities. Expenditures increase $55,347 (3%). Expenditures include Dues & Memberships to local Chambers of Commerce and Economic Development Agencies ($42,282); Community Events/Sponsorships ($12,000); Economic Development studies ($100,000); contributions to the Historical Society and the OSU Citizen Participation Organization ($459,525); Economic Development staff (CAO) ($199,290); Long Range Community Planning activities ($1,024,786); and Code Enforcement ($299,200). In previous years, video lottery proceeds were accounted for as discretionary revenue in the General Fund Transfers org unit (100-1670). The Legislature passed House Bill 3188 during the 2011 session requiring video lottery funds to be placed in a dedicated fund. The funds have been, and will continue to be, applied to expenditures related to furthering economic development within the County. On or before October 1 of each year, the County files a report with the Oregon Department of Administrative Services on the amounts received and their respective purpose and use. This information is posted on the Oregon Transparency Website.

259

SIP and Gain Share Fund 204-1640 Budget Detail This fund accounts for revenue associated with Strategic Investment Program agreements received from two different sources. The first revenue source has been in place since the Legislature first enacted SIP legislation in 1993 and is comprised of payments from companies receiving property tax exemptions under the state’s Strategic Investment Plan (SIP). The purpose of the SIP is to promote economic development and improve employment in areas where eligible projects are located. A company can apply for a 15 year property tax exemption for qualifying projects that equal or exceed $100 million, or $25 million if the project is located in a rural area. The County has three active SIP agreements: a 1999 agreement with Intel, a 2005 agreement with Intel, and a 2006 agreement with Genentech. Fees provided for by state law and other negotiated fees are accounted for as Charges for Services revenue. The County and other local governments receive an allocation of these revenues per the terms of the SIP agreement. The County’s revenue is transferred to the General Fund.

The second revenue source stems from legislation adopted by the Legislature in 2007. Fifty percent of the state income tax revenue attributed to SIP project employment and is distributed to taxing jurisdictions in the same manner as the SIP Community Service Fee is distributed per the SIP agreements. This revenue is accounted for in the Gain Share program. Beginning in fiscal year 2013-14 for both programs, SIP and Gain Share, revenues and expenditures represent the County’s allocated share of the monies generated by these programs. 1. 2006 Genentech SIP (204-164010): Provides financial accounting for proceeds and payments related to the

Genentech SIP. 2. 2005 Intel SIP (204-164015): Provides financial accounting for proceeds and payments related to the 2005 Intel

SIP. 3. 1999 Intel SIP (204-164020): Provides financial accounting for proceeds and payments related to the 1999 Intel

SIP. 4. Gain Share (204-164025): Provides financial accounting for proceeds and payments related to Gain Share.


204 164010 Genentech SIP $ 546,668 546,668 529,549 529,549 529,549 (17,119) -3%204 164015 2005 Intel SIP 2,629,208 2,629,208 6,958,474 6,958,474 6,958,474 4,329,266 165%204 164020 1999 Intel SIP 8,471,685 8,471,685 5,603,609 5,603,609 5,603,609 (2,868,076) -34%204 164025 Gain Share 14,245,818 14,245,818 15,857,737 15,857,737 15,857,737 1,611,919 11%

Total 25,893,379 25,893,379 28,949,369 28,949,369 28,949,369 3,055,990 12%

by categoryIntergovernmental Revenues 10,740,071 10,740,071 13,230,625 13,230,625 13,230,625 2,490,554 Charges for Services 11,626,381 11,626,381 13,091,632 13,091,632 13,091,632 1,465,251 13%Miscellaneous Revenues 50,912 50,912 20,741 20,741 20,741 (30,171) -59%

Total Revenues 22,417,364 22,417,364 26,342,998 26,342,998 26,342,998 3,925,634 18%

Other Expenditures 7,819,688 7,819,688 - - - (7,819,688) -100%Operating Transfers Out 12,896,797 12,896,797 15,072,483 15,072,483 15,072,483 2,175,686 17%Other Capital Outlay 5,176,894 5,176,894 13,876,886 13,876,886 13,876,886 8,699,992 168%

Total Expenditures 25,893,379 25,893,379 28,949,369 28,949,369 28,949,369 3,055,990 12%Revenues over(under) expenditures (3,476,015) (3,476,015) (2,606,371) (2,606,371) (2,606,371) 869,644 -25%

Beginning Fund Balance 3,476,015 3,476,015 2,606,371 2,606,371 2,606,371 (869,644) -25%$ - - - - - - Ending Fund Balance


260

SIP and Gain Share Fund 204-1640 Budget Detail

Budget Analysis: In past years, revenue designated for other local jurisdictions from SIP and Gain Share was distributed from this special fund. Starting this year, only the County’s portion of SIP and Gain Share revenue will be received in this fund. This will allow greater transparency in managing the County-designated funds for these two programs. In general, about 63% of SIP and Gain Share revenue is designated for the County; the remaining goes to other local jurisdictions. The beginning fund balance is expected to be $2.6 million, which represents Gain Share revenue carried over from the previous year. This budget anticipates that revenue for fiscal year 2013-14 will increase $3.9 million (18%). This is due to an anticipated increase for the 2005 Intel SIP of $4.35 million (167%) due to Intel’s new investment at both sites (Ronler and Aloha), and an anticipated increase for Gain Share of $2.46 million (23%). This is partially offset by a $2.87 million (34%) decrease for the 1999 Intel SIP as the value of that land and building depreciates, together with a slight decrease for the Genentech SIP ($17,119). Other Expenditures for all four programs decreases to zero because distributions to other local jurisdictions are no longer accounted for in this organization unit. Revenue from the three SIP programs will be transferred to the General Fund. For Gain Share, $1.98 million is designated for Information Technology acquisitions, upgrades and replacements. The remaining $13.9 million is undesignated and available for future allocation by the Board of Commissioners. 2006 Genentech SIP: FY 2010-11 was the first year for this SIP agreement. Revenue expected in FY 2013-14 includes the County’s portion of the Community Service Fee ($294,528) and Additional Payment ($235,021). All County revenue from the Genentech SIP ($529,549) will be transferred to the General Fund. 2005 Intel SIP: FY 2010-11 was the first year for this SIP agreement. The projected level of activity in this fund reflects the estimated level of investment and assessed value associated with the Project and related payment calculations. Revenues anticipated in FY 2013-14 are the County’s portion of the Community Service Fee ($1,219,360) and Fee in Lieu of Property Taxes ($5,739,114). All County revenue from the 2005 Intel SIP ($6,958,474) will be transferred to the General Fund. 1999 Intel SIP: The projected level of activity in this fund reflects the estimated level of investment and assessed value associated with the project and related payment calculations. Revenue expected in FY 2013-14 includes the Community Service Fee ($1,360,000), Guaranteed Annual Payment ($1,258,000), and Fee in Lieu of Property Taxes ($2,985,609). All County revenue from the 1999 Intel SIP ($5,603,609) will be transferred to the General Fund. Gain Share: FY 2012-13 was the first year the County received money into this program. Revenue is anticipated from personal state income tax associated with SIP-related employment with Intel (2005 SIP) and Genentech (2006 SIP). Gain Share revenue increases $2,460,383 (23%) and is estimated to be $13,251,366 based on half of the state’s estimate for the 2013-15 biennium. Of the $15,857,737 available in Gain Share appropriations (which includes revenue from the previous year), $1,980,851 is designated for Information Technology acquisitions, upgrades and replacements. The remaining $13,876,886 is undesignated and available for future allocation by the Board of Commissioners:

Gain Share Appropriations: Dollar Amount: Percent of Total: ITS acquisitions, upgrades and replacements $ 1,980,851 12.5% Future capital outlay $ 13,876,886 87.5%

261

Indirect Cost Recovery 222-3595 Budget Detail This fund accounts for the indirect costs that are allocated to and recovered from operating departments in connection with the Countywide cost allocation plan. Monies received in this fund are in turn expended as reimbursements to the fund or cost center that provided the service. 1. Indirect Cost Reimbursement (222-359505): Provides financial accounting for the collection of indirect costs that

are recovered through the County-wide cost allocation plan.


222 359505 Indirect Cost Reimbursement $ 14,330,913 14,330,913 15,097,460 15,097,460 15,097,460 766,547 5%

by categoryIntergovernmental 59,764 59,764 60,320 60,320 60,320 556 1%Interdepartmental 14,271,149 14,271,149 15,037,140 15,037,140 15,037,140 765,991 5%

Total Revenues 14,330,913 14,330,913 15,097,460 15,097,460 15,097,460 766,547 5%

Materials & Services 1,677,499 1,677,499 1,930,786 1,930,786 1,930,786 253,287 15%Operating Transfers Out 12,653,414 12,653,414 13,166,674 13,166,674 13,166,674 513,260 4%


Beginning Fund Balance - - - - - - $ - - - - - -


Ending Fund Balance

Budget Analysis: Revenue increases $766,547 (5%) and represents growth in certain overhead cost centers, including Information Technology Services, Facilities, Liability/Casualty and Human Resources. Expenditures increased $766,547 (5%). In fiscal year 2012-13 the cost of auto insurance was moved from Fleet vehicle charges to the indirect cost plan as a portion of the liability/casualty insurance rates. This change in addition to increased insurance costs resulted in an increase to departments for the cost of liability/casualty insurance ($253,287). The transfer to the General Fund increases $154,684 and transfer to the Building Equipment Replacement Fund by $373,294.

262

Enhanced Sheriff’s Patrol District (ESPD) .............................................................................210-1680

Urban Road Maintenance District (URMD) ...........................................................................214-6080

North Bethany County Service District ...................................................................................215-6085

Service District for Lighting #1 (SDL #1) ............................................................................434-6090

Service Districts

263


264

SERVICE DISTRICTS BUDGET OVERVIEW Adopted Modified Proposed Approved Adopted

Organization Unit 2012-13 2012-13 2013-14 2013-14 2013-14 $ %

Enhanced Sheriff's Patrol $ 34,251,042 34,251,042 35,350,469 35,350,469 35,350,469 1,099,427 3%

Urban Road Maintenance 9,887,163 9,887,163 11,728,615 11,728,615 11,728,615 1,841,452 19%

North Bethany County

Service District for Roads 2,394,288 2,394,288 2,005,852 2,005,852 2,005,852 (388,436) -16%

Service District for Lighting $ 2,677,693 2,677,693 2,663,835 2,663,835 2,663,835 (13,858) -1%

Change

$34,251,042

$9,887,163

$2,394,288 $2,677,693

$35,350,469

$11,728,615

$2,005,852$2,663,835

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

ESPD URMD North Bethany CSDR SDL

2012-13

2013-14

265

Enhanced Sheriff’s Patrol District 210-1680 Budget Detail Enhanced Sheriff’s Patrol District (ESPD) is a separate government jurisdiction. FY 2013-14 is the first year of a five-year, rate based local option levy of .68 cents per $1,000 of assessed value passed by Enhanced Sheriff’s Patrol District voters in November of 2012. 1. Enhanced Sheriff’s Patrol District (210-168005): This organization unit exists for the purpose of housing

property tax revenues for the District and to disperse funds for ESPD operations. 2. ESPD Public Outreach Program (210-168010): This program tracks all costs related to providing information

to the public in preparation of an election. Adopted Modified Proposed Approved Adopted

2012-13 2012-13 2013-14 2013-14 2013-14 $ %

210 168005Enhanced Sheriff's Patrol

District $ 34,184,040 34,184,040 35,350,469 35,350,469 35,350,469 1,166,429 3%

210 165010ESPD Public Outreach

Program 67,002 67,002 - - - (67,002) -100%

Total 34,251,042 34,251,042 35,350,469 35,350,469 35,350,469 1,099,427 3%

by category

Taxes 18,967,120 18,967,120 20,989,796 20,989,796 20,989,796 2,022,676 11%

Intergovernmental revenues 71,260 71,260 71,260 71,260

Charges for Services 8,240 8,240 8,240 8,240

Miscellaneous revenues 60,000 60,000 141,398 141,398 141,398 81,398 136%

Operating Transfers In 172,031 172,031 - - - (172,031) -100%

Total Revenues 19,199,151 19,199,151 21,210,694 21,210,694 21,210,694 2,011,543 10%


Interfund 26,002 26,002 - - - (26,002) -100%

subtotal 20,468,339 20,468,339 22,127,764 22,127,764 22,127,764 1,659,425 8%

Contingency 13,782,703 13,782,703 13,222,705 13,222,705 13,222,705 (559,998) -4%





Change


Budget Analysis: Revenue increases $2,011,543 (10%) primarily due to a property tax increase of $2,022,676 (11%). This levy funding represents approximately 31% of total ESPD resources for fiscal year 2013-14. Remaining resources (69%) come from the District’s permanent tax rate of $0.64 cents per $1,000 of assessed value, delinquent taxes, interest earnings, and carryforward funds. Beginning Fund Balance decreased $912,116 (6%). Expenditures increased $1,659,425 (8%) and include; 1) an increase of $1,685,427 (8%) in funding transferred to organization unit 182-4020 District Patrol to support law enforcement services in the ESPD that includes funding for 4.00 FTE new Deputy positions and; 2) $250,000 for insurance claim payments. The proposed FY 2013-14 budget does not include expenditures in the Public Outreach program, which was created in FY 2012-13 to track election costs. Contingency decreased $559,998 (4%) and is available for unanticipated need and future stability of service levels.

266

Urban Road Maintenance District 214-6080 Budget Detail

The Urban Road Maintenance District (URMD) provides an enhanced level of road maintenance service including neighborhood street traffic calming on all access roads and all County roads except arterials and major collectors in the urban unincorporated areas of the County.

1. Urban Road Maintenance Improvement District (214-608005): This organization unit exists for the purpose of housing property tax revenues for the District and to disperse funds for URMD operations.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

214 608005 Urban Road Maint

Improvement District $ 9,887,163 9,887,163 11,728,615 11,728,615 11,728,615 1,841,452 19%

by category

Taxes 3,747,591 3,747,591 3,768,693 3,768,693 3,768,693 21,102 1%

Intergovernmental revenues - 15,221 15,221 15,221 15,221

Charges for Services - 1,760 1,760 1,760 1,760

Miscellaneous 30,283 30,283 - - - (30,283) -100%


Total Revenues 3,814,618 3,814,618 3,810,674 3,810,674 3,810,674 (3,944) 0%


Interfund 768,582 768,582 726,718 726,718 726,718 (41,864) -5%


subtotal 2,529,599 2,529,599 4,595,887 4,595,887 4,595,887 2,066,288 82%

Contingency 7,357,564 7,357,564 7,132,728 7,132,728 7,132,728 (224,836) -3%





Change


Budget Analysis:

Total revenues are projected to remain essentially flat at $3,810,674. URMD receives a small revenue boost from the 2005 Intel Strategic Investment Program, as well as the related Gain Share program, accounting for about 0.5% of total revenue.

Requested expenditures represent a significant increase of $2,066,288 (82%), primarily reflecting a $2.25 million increase for safety improvement projects, as recommended by the Urban Road Maintenance District Advisory Committee (URMDAC). Preventive pavement maintenance treatments are projected to be $117,000 (11%) less than the current year budget. Expenditures for pavement maintenance are expected to trend down over the next several years, as the “very good” pavement condition of URMD roads is allowed to fall to the service level target of “good” adopted by the Board last year.

The proposed budget represents a one time draw down of the fund balance by significantly increasing spending for public safety improvements. Also notable is that these improvements are being constructed on arterials and collectors, roads previously ineligible for URMD funding. URMDAC plans to continue to review URMD pavement and financial conditions and make an annual recommendation as to the appropriate spending level for safety improvements.

267

North Bethany County Service District for Roads 215-6085 Budget Detail

The North Bethany County Service District for Roads (North Bethany CSDR) was approved by voters in the May 2011 election. The District is authorized a permanent property tax rate of up to $1.25 per $1,000 assessed value to pay a portion of the cost of constructing roads to serve the North Bethany area. Additional funding is anticipated to come from a developer paid supplemental system development charge, developer paid transportation development taxes and other transportation funds.

1. North Bethany County Service District (214-608005): This organization unit exists for the purpose of housing property tax revenues for the District and to disperse funds for road construction activities.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

215 608505 North Bethany County

Service District $ - 2,394,288 2,005,852 2,005,852 2,005,852 (388,436) -16%

by category

Taxes 47,519 47,519 31,849 31,849 31,849 (15,670) -33%

Miscellaneous 225 225 9,500 9,500 9,500 9,275 4122%

Operating Transfers In 2,300,000 2,300,000 - - - (2,300,000) -100%

Total Revenues 2,347,744 2,347,744 41,349 41,349 41,349 (2,306,395) -98%


Interfund 13,575 13,575 85,030 85,030 85,030 71,455 526%

Operating Transfers Out 44 44 9,291 9,291 9,291 9,247 21016%

Interest Payments 12,420 12,420 12,420 12,420

Capital Outlay 500,000 500,000 200,000 200,000 200,000 (300,000) -60%


Revenues under expenditures (46,544) (46,544) (1,964,503) (1,964,503) (1,964,503) (1,917,959) 4121%

Beginning Fund Balance 46,544 46,544 1,964,503 1,964,503 1,964,503 1,917,959 4121%

$ - - - - - -

Change


Ending Fund Balance

Budget Analysis:

The tax revenues are projected to be $31,849, similar to the prior year. Tax revenues remain low as there is little assessed value from development projected through fiscal year 2013-14. However, total revenues have decreased by $2,306,395 (98%) due to a decrease in Operating Transfers In. There was an operating transfer made in the prior year that represented a one time loan of $2,300,000 to this fund. The loan was made from the MSTIP fund to the North Bethany CSDR to construct a road project is known as P15. This road project is deemed necessary to create assess for development. The loan will be repaid from future North Bethany County Service District tax revenues, as well as, North Bethany supplemental SDC’s.

Expenditures are $2,005,852, a decrease by $388,439 (16%). The expenditure appropriations are the remaining P15 road project funds that have been carried forward to FY 2013-14.

An important item to note is that the North Bethany CSDR is only a part of a broader funding strategy to construct needed transportation projects as the North Bethany community is developed. The broader funding strategy includes system development charges, transportation development taxes, MSTIP program funds, and trust and agency funds.

268

Service District for Lighting No.1 434-6090 Budget Detail The Service District for Lighting No.1 (SDL No.1) provides neighborhood street lighting services for residents within the urban, unincorporated areas of Washington County. SDL No.1 operates on a fee for service basis. The fee is included in the tax assessment statement going to each property owner. 1. Service District for Lighting No. 1 (214-608005): This organization unit exists for the purpose of housing

revenue and expenditures for the District.


2012-13 2012-13 2013-14 2013-14 2013-14 $ %

434 609005 Service District for

Lighting No.1 $ 2,677,693 2,677,693 2,663,835 2,677,693 2,663,835 (13,858) -1%

by category

Miscellaneous 4,566 4,566 4,490 4,490 4,490 (76) -2%

Special Assessments 1,760,000 1,760,000 1,739,492 1,739,492 1,739,492 (20,508) -1%

Total Revenues 1,764,566 1,764,566 1,743,982 1,743,982 1,743,982 (20,584) -1%


Interfund 183,060 183,060 210,199 210,199 210,199 27,139 15%


subtotal 1,906,043 1,906,043 1,891,010 1,891,010 1,891,010 (15,033) -1%

Contingency 771,650 771,650 772,825 772,825 772,825 1,175 0%




$ - - - - - -

Change


Ending Fund Balance

Budget Analysis Revenues are projected to decrease slightly by $20,584(1%). Assessment revenues are set to recover operating costs. Expenditures reflect no significant changes and are expected to decrease slightly by $13,858 (1%). No significant operational changes are expected. Contingency is proposed to remain essentially unchanged.

269


270

REVENUES & EXPENDITURES by Fund and Org Unit

ORG PROPOSED PROPOSEDFUND UNIT REVENUES EXPENDITURES

OPERATING BUDGET

GENERAL GOVERNMENT:

DIRECT SERVICES

Board of Commissioners 100 1010 $ 1,100 428,146 County Administrative Office 100 1510 267,765 2,014,895 County Counsel 100 2010 894,589 1,977,537 County Auditor 100 2510 - 370,463 A&T - Elections 100 3010 544,473 2,133,154

1,707,927 6,924,195

SUPPORT SERVICES

Assessment & Taxation 100 3020 6,100,594 9,296,955 County Emergency Management 100 3210 292,870 591,872 Support Services Administration 100 3510 31,000 759,178 Financial Management 100 3515 140,000 2,253,852 Human Resources & Risk Services 100 3520 - 2,085,614 Information Systems 100 3525 520,334 11,124,645 Purchasing 100 3530 7,500 461,587 Facilities Management 100 3535 100,948 8,361,805

7,193,246 34,935,508

Total General Fund 8,901,173 41,859,703

Fleet Management 500 3540 4,348,407 5,003,824 Internal Services 516 3545 1,764,021 2,053,575 Total Special Funds 6,112,428 7,057,399

TOTAL GENERAL GOVERNMENT $ 15,013,601 48,917,102

271



PUBLIC SAFETY & JUSTICE:

Sheriff's Office Administration 100 4010 $ 77,606 4,153,290 Law Enforcement Services 100 4020 1,704,477 17,434,862 County Jail 100 4030 3,225,485 21,912,899 District Attorney 100 4510 2,337,685 10,082,747 Juvenile 100 5010 12,000 5,814,696 Juvenile Administration 100 5030 234,859 1,384,266 Jail Health Care 100 7020 13,000 4,876,629 County Justice Court 100 8010 1,603,000 780,498 Total General Fund 9,208,112 66,439,887

Law Library 176 8510 393,861 1,540,650 District Patrol 182 4020 22,064,942 22,064,942 Sheriff's Contract Services 186 4060 826,298 826,298 Community Corrections 188 5510 12,756,341 13,721,402 Juvenile Grants 196 5040 735,382 831,005 Juvenile Conciliation 197 5020 607,018 608,745 Court Security 202 4040 275,000 447,064 Grants & Donations 224 4050 2,374,034 2,365,353 Jail Commissary 226 4030 99,100 432,156 State Juv Crime Prev Partners. Proj 228 5050 1,830,637 1,834,872 LOL Administration 234 1690 20,687,883 11,813,592 Sheriff's Administration (LOL) 234 4010 - 998,943 SO Law Enforce. (LOL) 234 4020 78,030 9,641,837 Sheriff's Office Jail (LOL) 234 4030 20,000 2,192,525 District Attorney (LOL) 234 4510 384,217 2,502,924 Juvenile (LOL) 234 5010 - 1,057,581 Community Corrections (LOL) 234 5515 - 3,665,087 Civil Forfeiture 238 4090 562,100 1,740,219 Total Special Funds 63,694,843 78,285,195

TOTAL PUBLIC SAFETY & JUSTICE $ 72,902,955 144,725,082

272



LAND USE, HOUSING & TRANSPORTATION:

Planning 100 6010 $ 3,335,082 3,703,403 Watermaster 100 9610 119,657 185,549 Total General Fund 3,454,739 3,888,952

Community Development 164 9010 4,098,038 4,098,038 Engineering Services 168 6030 2,516,368 6,800,090 Administration 168 6040 27,108,842 18,449,158 Capital Projects Management 168 6050 5,046,254 5,068,880 Operations & Maintenance 168 6060 1,872,705 21,387,732 Public Land Corners 170 6030 511,304 1,876,758 Current Planning 172 6020 2,293,765 3,379,750 Building Services 174 6020 5,658,472 12,513,129 Maintenance Improvement Districts 212 6075 18,913 270,818 County Surveyor 216 6030 420,668 994,938 Housing Services 218 6510 6,885,761 6,969,034 Home 220 9020 3,755,963 3,755,963 Total Special Funds 60,187,053 85,564,288

TOTAL LAND USE, HOUSING & TRANSPORTATION 63,641,792 89,453,240

HEALTH & HUMAN SERVICES:

Public Heath 100 7030 10,866,637 14,882,068 Health & Human Services Admin. 100 7040 592,634 1,049,076 Animal Services 100 7090 1,499,443 2,269,380 Veteran Services Office 100 7510 140,412 758,705 Total General Fund 13,099,126 18,959,229

Children & Family Services Unit 166 7050 2,724,887 2,826,908 Human Services 192 7060 34,928,655 38,282,168 OPH Mental Health Org 193 7080 21,160 5,400,360 Human Services HB 2145 194 7070 - 434,722 Health Share of Oregon 195 7085 19,090,841 23,428,172 Aging Services 198 7520 3,417,773 3,898,131 Emergency Medical Services 208 7010 505,462 1,828,263 Total Special Funds 60,688,778 76,098,724

TOTAL HEALTH & HUMAN SERVICES $ 73,787,904 95,057,953

273



CULTURE, EDUCATION & RECREATION:

Parks 100 3560 $ 771,460 769,930 Extension Services 100 9510 15,035 306,723 Total General Fund 786,495 1,076,653

Metzger Park LID 162 3560 116,841 154,455 Cooperative Library 184 9710 24,800,371 29,048,683 West Slope Library 185 9710 749,215 1,154,437 County Fairplex 200 9810 1,971,985 2,584,273 Tourism Dedicated Lodging 240 1655 2,787,450 4,080,327 Total Special Funds 30,425,862 37,022,175

TOTAL CULTURE ED & REC 31,212,357 38,098,828

NON-DEPARTMENTAL:

Non-Departmental 100 1620 - 970,223 Contingency 100 1630 - 6,839,325 Community Network 100 1696 - 529,500 Total General Fund - 8,339,048

TOTAL NON-DEPARTMENTAL - 8,339,048

TOTAL OPERATING BUDGET $ 256,558,609 424,591,253

274



CAPITAL BUDGET

FACILITIES & TECHNOLOGY:Information Services Capital 354 3580 $ 3,307,766 5,605,743 Facilites Park SDC 355 3580 17,261 23,439 General Capital Projects 356 3580 1,136,063 1,365,424 Parks & Open Spaces Opportunity 357 3580 117,200 137,200 Total Special Funds 4,578,290 7,131,806

TOTAL FACILITIES & TECHNOLOGY 4,578,290 7,131,806

TRANSPORTATION:

Countywide Traffic Impact Fee 360 6065 1,374,624 6,641,245 MSTIP 3 362 6065 36,035,360 93,650,263 Road Capital Projects Fund 368 6065 2,729,110 6,884,020 OTIA Capital Projects 372 6065 150,000 228,326 Transportation Dev Tax 374 6065 3,275,000 10,341,014 North Bethany SDC 376 6065 25,000 25,000 Total Special Funds 43,589,094 117,769,868

TOTAL TRANSPORTATION 43,589,094 117,769,868

TOTAL CAPITAL BUDGET 48,167,384 124,901,674

NON-OPERATING BUDGET

DEBT & OTHER FINANCING:

Criminal Justice Bond Fund 304 3585 6,329,105 6,326,644 Miscellaneous Debt Service 306 3585 7,232,170 7,241,278 Total Special Funds 13,561,275 13,567,922

TOTAL DEBT & OTHER FINANCING $ 13,561,275 13,567,922

275


276



RISK MANAGEMENT/INSURANCE:

Liability/Casualty 504 3570 $ 2,028,286 2,448,640 Life Insurance 506 3570 422,821 547,653 Workers Compensation 508 3570 1,695,975 2,614,932 Medical Insurance 510 3570 26,733,725 27,648,204 Unemployment Insurance 512 3570 382,916 1,005,424 PERS Employer Rate Stab 524 1615 50,000 6,526,389 Total Special Funds 31,313,723 40,791,242

TOTAL RISK MANAGEMENT/INSURANCE 31,313,723 40,791,242

REPLACEMENT/RESERVE:

Revenue Stabilization 105 1660 - 11,615,588 Animal Svcs Gifts & Donation 154 7095 234,812 566,334 Building Equipment Replacement 232 3555 982,340 2,252,055 ITS Systems Replacement 242 3526 25,000 50,000 Fleet Replacement 502 3541 2,893,880 10,711,323 Total Special Funds 4,136,032 25,195,300

TOTAL REPLACEMENT/RESERVE 4,136,032 25,195,300

MISCELLANEOUS:

General Fund Transfer 100 1670 150,399,125 60,889,974 Total General Fund 150,399,125 60,889,974

Video Lottery 156 1625 2,137,083 2,137,083 SIP and Gain Share 204 1640 26,342,998 28,949,369 Indirect Cost Recovery 222 3595 15,097,460 15,097,460 Total Special Funds 43,577,541 46,183,912

TOTAL MISCELLANEOUS 193,976,666 107,073,886

TOTAL NON-OPERATING 242,987,696 186,628,350

TOTAL BUDGET $ 547,713,689 736,121,277

277

APPROPRIATIONS BY FUND

FUND DESCRIPTION FUND PROPOSED

EXPENDITURES PROPOSED

REVENUE BEGINNING

BALANCE TOTAL

RESOURCES

General Fund 100 $ 201,453,446 185,848,770 15,604,676 201,453,446 Revenue Stabilization Fund 105 11,615,588 - 11,615,588 11,615,588 Animal Services Gifts and Donations Fund 154 566,334 234,812 331,522 566,334 Lottery Fund 156 2,137,083 2,137,083 - 2,137,083 Metzger Park LID 162 154,455 116,841 37,614 154,455 Community Development Block Grant 164 4,098,038 4,098,038 - 4,098,038 Children And Family Services Fund 166 2,826,908 2,724,887 102,021 2,826,908 Road Fund 168 51,705,860 36,544,169 15,161,691 51,705,860 Surveyor - Public Land Corner 170 1,876,758 511,304 1,365,454 1,876,758 Current Planning 172 3,379,750 2,293,765 1,085,985 3,379,750 Building Services 174 12,513,129 5,658,472 6,854,657 12,513,129 Law Library Fund 176 1,540,650 393,861 1,146,789 1,540,650 District Patrol 182 22,064,942 22,064,942 - 22,064,942 Cooperative Library Service 184 29,048,683 24,800,371 4,248,312 29,048,683 West Slope Library Services 185 1,154,437 749,215 405,222 1,154,437 Sheriff's Office Contract Services 186 826,298 826,298 - 826,298 Community Correction Fund 188 13,721,402 12,756,341 965,061 13,721,402 Human Services 192 38,282,168 34,928,655 3,353,513 38,282,168 Human Services -Oregon Health Plan 193 5,400,360 21,160 5,379,200 5,400,360 Human Services HB 2145 194 434,722 - 434,722 434,722 Health Share of Oregon 195 23,428,172 19,090,841 4,337,331 23,428,172 Juvenile Grants 196 831,005 735,382 95,623 831,005 Conciliation Services 197 608,745 607,018 1,727 608,745 Agency On Aging 198 3,898,131 3,417,773 480,358 3,898,131 Fairplex 200 2,584,273 1,971,985 612,288 2,584,273 Court Security Fund 202 447,064 275,000 172,064 447,064 SIP and Gain Share Fund 204 28,949,369 26,342,998 2,606,371 28,949,369 Emergency Medical Services 208 1,828,263 505,462 1,322,801 1,828,263 Maintenance Improvement Districts 212 270,818 18,913 251,905 270,818 Survey Fund 216 994,938 420,668 574,270 994,938 Department of Housing Services 218 6,969,034 6,885,761 83,273 6,969,034 Home 220 3,755,963 3,755,963 - 3,755,963 Indirect Cost Reimbursement 222 15,097,460 15,097,460 - 15,097,460 Grants and Donations 224 2,365,353 2,374,034 (8,681) 2,365,353 Jail Commissary 226 432,156 99,100 333,056 432,156 State High Risk Prevention Fund 228 $ 1,834,872 1,830,637 4,235 1,834,872

278

APPROPRIATIONS BY FUND

FUND DESCRIPTION FUND PROPOSED

EXPENDITURES PROPOSED

REVENUE BEGINNING

BALANCE TOTAL

RESOURCES

Building Equipment Replacement Fund 232 $ 2,252,055 982,340 1,269,715 2,252,055 Local Option Levy Fund 234 31,872,489 21,170,130 10,702,359 31,872,489 Forfeitures 238 1,740,219 562,100 1,178,119 1,740,219 Tourism Dedicated Lodging Tax 240 4,080,327 2,787,450 1,292,877 4,080,327 ITS Systems Replacement Fund 242 50,000 25,000 25,000 50,000 Criminal Justice Bond Fund 304 6,326,644 6,329,105 (2,461) 6,326,644 Miscellaneous Debt Service Fund 306 7,241,278 7,232,170 9,108 7,241,278 ITS Capital Projects 354 5,605,743 3,307,766 2,297,977 5,605,743 Facilites Park SDC 355 23,439 17,261 6,178 23,439 Facilities Capital Projects 356 1,365,424 1,136,063 229,361 1,365,424 Parks and Open Spaces Opportunity Fund 357 137,200 117,200 20,000 137,200 Countywide Traffic Impact Fee 360 6,641,245 1,374,624 5,266,621 6,641,245 MSTIP 3 362 93,650,263 36,035,360 57,614,903 93,650,263 Road Capital Projects Fund 368 6,884,020 2,729,110 4,154,910 6,884,020 OTIA Capital Projects 372 228,326 150,000 78,326 228,326 TDT 374 10,341,014 3,275,000 7,066,014 10,341,014 North Bethany SDC 376 25,000 25,000 - 25,000 Vehicle/Equipment Maintenanace 500 5,003,824 4,348,407 655,417 5,003,824 Vehicle/Equipment Replacement 502 10,711,323 2,893,880 7,817,443 10,711,323 Liability/Casualty Insurance 504 2,448,640 2,028,286 420,354 2,448,640 Life Insurance 506 547,653 422,821 124,832 547,653 Workers Compensation Insurance 508 2,614,932 1,695,975 918,957 2,614,932 Medical Insurance 510 27,648,204 26,733,725 914,479 27,648,204 Unemployment Insurance 512 1,005,424 382,916 622,508 1,005,424 Internal Support Services 516 2,053,575 1,764,021 289,554 2,053,575 PERS Employer Rate Stabilization 524 6,526,389 50,000 6,476,389 6,526,389

TOTAL COUNTY BUDGET 736,121,277 547,713,689 188,407,588 736,121,277

SERVICE DISTRICTS:

Enhanced Sheriff`s Patrol District 210 35,350,469 21,210,694 14,139,775 35,350,469

Urban Road Maintenance Service District 214 11,728,615 3,810,674 7,917,941 11,728,615

North Bethany County Service District 215 2,005,852 41,349 1,964,503 2,005,852

Service District Lighting 1 434 $ 2,663,835 1,743,982 919,853 2,663,835

279

REVENUES BY CATEGORYCHARGES

ORG INTER LICENSES FOR INTERFUNDFUND UNIT TAXES GOV'T FINES & PERMITS SERVICES REVENUES TRANSFERS MISC TOTALS

OPERATING BUDGET

GENERAL GOVERNMENT:

DIRECT SERVICES

Board of Commissioners 100 1010 $ - - - - - - - 1,100 1,100 County Admin Office 100 1510 - - - - 43,725 24,750 199,290 - 267,765 County Counsel 100 2010 - 15,098 - - - 878,837 - 654 894,589 County Auditor 100 2510 - - - - - - - - - A&T - Elections 100 3010 - - - - 544,473 - - - 544,473 Total General Fund - 15,098 - - 588,198 903,587 199,290 1,754 1,707,927

SUPPORT SERVICES

Assessment & Taxation 100 3020 - 1,977,794 64,000 77,000 3,928,800 - - 53,000 6,100,594 County Emergency Mgmt 100 3210 - 176,983 - - - - - 115,887 292,870 Support Svcs Admin & Risk 100 3510 - - - - - 10,000 - 21,000 31,000 Financial Management 100 3515 - - 45,000 - - - - 95,000 140,000 Human Resources 100 3520 - - - - - - - - - Information Systems 100 3525 - - - - - 4,150 508,000 8,184 520,334 Purchasing 100 3530 - - - - - - - 7,500 7,500 Facilities Management 100 3535 - - - - - 12,000 - 88,948 100,948 Total General Fund - 2,154,777 109,000 77,000 3,928,800 26,150 508,000 389,519 7,193,246

Fleet Management 500 3540 - - - - 4,329,467 - 16,740 2,200 4,348,407 Internal Services 516 3545 - - - - 1,625,924 - 5,147 132,950 1,764,021 Total Special Fund - - - - 5,955,391 - 21,887 135,150 6,112,428

TOTAL GENERAL GOVERNMENT - 2,169,875 109,000 77,000 10,472,389 929,737 729,177 526,423 15,013,601


Sheriff's Office Administration 100 4010 - - - - - 36,628 - 40,978 77,606 Law Enforcement Services 100 4020 - 298,981 - 509,500 598,591 77,000 - 220,405 1,704,477 County Jail 100 4030 - 425,000 - - 59,000 2,495,285 - 246,200 3,225,485 District Attorney 100 4510 - 1,508,435 - - 251,450 124,935 - 452,865 2,337,685 Juvenile 100 5010 - 12,000 - - - - - - 12,000 Juvenile Administration 100 5030 - - - - - 234,859 - - 234,859 Jail Health Care 100 7020 - - - - - - - 13,000 13,000 County Justice Court 100 8010 - - 1,555,000 - 48,000 - - - 1,603,000 Total General Fund - 2,244,416 1,555,000 509,500 957,041 2,968,707 - 973,448 9,208,112

Law Library 176 8510 - - - - 379,688 - 2,705 11,468 393,861 District Patrol 182 4020 - - - - 21,000 - 145,478 21,898,464 22,064,942 Sheriff's Contract Services 186 4060 - - - - 662,066 50,000 4,414 109,818 826,298 Community Corrections 188 5510 - 9,044,594 - - 852,000 191,998 2,626,598 41,151 12,756,341 Juvenile Grants 196 5040 - 715,254 - - - - 7,128 13,000 735,382 Juvenile Conciliation 197 5020 - 559,167 - 33,000 10,000 - 4,651 200 607,018 Court Security 202 4040 - - 275,000 - - - - - 275,000 Grants & Donations 224 4050 - 2,087,361 - - - - 1,119 285,554 2,374,034 Jail Commissary 226 4030 - - - - - - - 99,100 99,100

280



State Juv Crime Prev Partners 228 5050 $ - 1,788,059 - - - - 16,578 26,000 1,830,637 PUBLIC SAFETY & JUSTICE CONT'D:LOL Administration 234 1690 $ 20,423,758 - - - - - 157,731 106,394 20,687,883 Sheriff's Admin (LOL) 234 4010 - - - - - - - - - SO Law Enforce. (LOL) 234 4020 - - - - 52,130 25,000 - 900 78,030 Sheriff's Office Jail (LOL) 234 4030 - - - - - - - 20,000 20,000 District Attorney (LOL) 234 4510 - 384,217 - - - - - - 384,217 Juvenile (LOL) 234 5010 - - - - - - - - - Community Correction (LOL) 234 5515 - - - - - - - - - Civil Forfeiture 238 4090 - - - - - - - 562,100 562,100 Total Special Fund 20,423,758 14,578,652 275,000 33,000 1,976,884 266,998 2,966,402 23,174,149 63,694,843

TOTAL PUBLIC SAFETY & JUSTICE 20,423,758 16,823,068 1,830,000 542,500 2,933,925 3,235,705 2,966,402 24,147,597 72,902,955


Planning 100 6010 - 1,025,442 - - 115,000 1,106,854 1,087,786 - 3,335,082 Watermaster 100 9610 - 111,097 - - 8,560 - - - 119,657 Total General Fund - 1,136,539 - - 123,560 1,106,854 1,087,786 - 3,454,739

Community Development 164 9010 - 4,049,652 - - - - - 48,386 4,098,038 Engineering Services 168 6030 - 163,000 - 4,250 168,665 2,094,542 55,911 30,000 2,516,368 Administration 168 6040 820,000 25,465,763 - - 65,000 - 626,079 132,000 27,108,842 Capital Projects Management 168 6050 - - - - 5,000 4,994,468 46,786 - 5,046,254 Operations & Maintenance 168 6060 - 841,500 - 215,000 125,000 482,000 101,505 107,700 1,872,705 Public Land Corners 170 6030 - - - - 475,000 17,000 6,504 12,800 511,304 Development Services 172 6020 - 46,000 25,000 - 1,552,600 40,000 619,306 10,859 2,293,765 Building Services 174 6020 - 48,000 - 2,962,000 2,367,500 143,594 69,378 68,000 5,658,472 Maintenance Imp Districts 212 6075 - - - - - - - 18,913 18,913 County Surveyor 216 6030 - - - - 284,250 51,500 76,918 8,000 420,668 Housing Services 218 6510 - 2,638,866 - - - - 365,784 3,881,111 6,885,761 Home 220 9020 - 3,528,435 - - - - - 227,528 3,755,963 Total Special Fund 820,000 36,781,216 25,000 3,181,250 5,043,015 7,823,104 1,968,171 4,545,297 60,187,053

Total LAND USE, HOUSING & TRANS 820,000 37,917,755 25,000 3,181,250 5,166,575 8,929,958 3,055,957 4,545,297 63,641,792


Public Heath 100 7030 - 5,977,652 - 2,632,352 1,720,821 41,312 - 494,500 10,866,637 Administration 100 7040 - - - - - 592,634 - - 592,634 Animal Services 100 7090 - - 53,000 942,210 206,300 73,933 - 224,000 1,499,443 Veterans' Service Office 100 7510 - 140,412 - - - - - - 140,412 Total General Fund - 6,118,064 53,000 3,574,562 1,927,121 707,879 - 718,500 13,099,126

Children & Family Services 166 7050 - 2,535,714 - - 60,000 - 87,164 42,009 2,724,887 Human Services 192 7060 - 32,339,840 - - 15,325 334,473 2,117,017 122,000 34,928,655 OPH Mental Health Org 193 7080 - - - - - - - 21,160 21,160 Human Services HB 2145 194 7070 - - - - - - - - - Health Share of Oregon 195 7085 - - - - 19,048,653 - 20,510 21,678 19,090,841 Aging Services 198 7520 - 3,157,442 - - - - 257,881 2,450 3,417,773 Emergency Medical Services 208 7010 - - - 481,849 12,000 3,000 3,613 5,000 505,462 Total Special Fund - 38,032,996 - 481,849 19,135,978 337,473 2,486,185 214,297 60,688,778

281



TOTAL HEALTH & HUMAN SERVICES $ - 44,151,060 53,000 4,056,411 21,063,099 1,045,352 2,486,185 932,797 73,787,904


Parks 100 3560 $ - 323,300 - - 443,000 - - 5,160 771,460 Extension Services 100 9510 - - - - - - - 15,035 15,035 Total General Fund - 323,300 - - 443,000 - - 20,195 786,495

Metzger Park LID 162 3560 - - - - - - 667 116,174 116,841 Cooperative Library 184 9710 8,264,024 84,766 - - 6,790 - 16,348,541 96,250 24,800,371 West Slope Library 185 9710 - 2,100 - - - - 713,665 33,450 749,215 County Fairplex 200 9810 918,690 50,000 - - 515,700 - 7,845 479,750 1,971,985 Tourism Dedicated Lodging 240 1655 2,774,450 - - - - - - 13,000 2,787,450 Total Special Funds 11,957,164 136,866 - - 522,490 - 17,070,718 738,624 30,425,862

TOTAL CULTURE, EDUCATION & RECREATION 11,957,164 460,166 - - 965,490 - 17,070,718 758,819 31,212,357

NON-DEPARTMENTAL:

Non-Departmental 100 1620 - - - - - - - - - Contingency 100 1630 - - - - - - - - - Community Network 100 1696 - - - - - - - - - Total General Fund - - - - - - - - -

TOTAL NON-DEPARTMENTAL - - - - - - - - -

TOTAL OPERATING BUDGET 33,200,922 101,521,924 2,017,000 7,857,161 40,601,478 14,140,752 26,308,439 30,910,933 256,558,609

CAPITAL BUDGET

FACILITIES & TECHNOLOGY:Information Services Capital 354 3580 - - - - - 1,178,315 2,129,451 - 3,307,766 Facilites Park SDC 355 3580 - - - - 17,199 - - 62 17,261 General Capital Projects 356 3580 - 50,000 - - - 482,639 588,504 14,920 1,136,063 Parks & Open Spaces 357 3580 - - - - - - - 117,200 117,200 Total Special Funds - 50,000 - - 17,199 1,660,954 2,717,955 132,182 4,578,290

TOTAL FACILITIES & TECHNOLOGY - 50,000 - - 17,199 1,660,954 2,717,955 132,182 4,578,290

TRANSPORTATION:

Countywide Traffic Impact Fee 360 6065 - - - - 14,624 - 1,302,000 58,000 1,374,624 MSTIP 3 362 6065 - 2,807,956 - - - - 32,721,404 506,000 36,035,360 Road Capital Projects Fund 368 6065 - 2,297,530 - - - - 400,580 31,000 2,729,110 OTIA Capital Projects 372 6065 - - - - - - 150,000 - 150,000 Transportation Dev Tax 374 6065 - - - - 3,210,000 - - 65,000 3,275,000 North Bethany SDC 376 6065 - - - - 25,000 - - - 25,000 Total Special Funds - 5,105,486 - - 3,249,624 - 34,573,984 660,000 43,589,094

TOTAL TRANSPORTATION - 5,105,486 - - 3,249,624 - 34,573,984 660,000 43,589,094

282



TOTAL CAPITAL BUDGET $ - 5,155,486 - - 3,266,823 1,660,954 37,291,939 792,182 48,167,384



Criminal Justice Bond Fund 304 3585 $ 6,329,105 - - - - - - - 6,329,105 Miscellaneous Debt Service 306 3585 - - - - - - 7,232,170 - 7,232,170 Total Special Funds 6,329,105 - - - - - 7,232,170 - 13,561,275

TOTAL DEBT & OTHER FINANCING 6,329,105 - - - - - 7,232,170 - 13,561,275


Liability/Casualty 504 3570 - - - - 1,961,286 - - 67,000 2,028,286 Life Insurance 506 3570 - - - - - - 5,399 417,422 422,821 Workers Compensation 508 3570 - - - - 1,616,800 - - 79,175 1,695,975 Medical Insurance 510 3570 - - - - 25,058,739 - - 1,674,986 26,733,725 Unemployment Insurance 512 3570 - - - - 376,416 - - 6,500 382,916 PERS Employer Rate Stab 524 1615 - - - - - - - 50,000 50,000 Total Special Funds - - - - 29,013,241 - 5,399 2,295,083 31,313,723

TOTAL RISK MANAGEMENT/INSURANCE - - - - 29,013,241 - 5,399 2,295,083 31,313,723


Revenue Stabilization 105 1660 - - - - - - - - - Animal Svcs Gifts & Donatio 154 7095 - 213,812 - - - - - 21,000 234,812 Building Equip Replacement 232 3555 - - - - - - 969,643 12,697 982,340 ITS Systems Replacement 242 3526 - - - - - - 25,000 - 25,000 Fleet Replacement 502 3541 - - - - 2,643,201 - - 250,679 2,893,880 Total Special Funds - 213,812 - - 2,643,201 - 994,643 284,376 4,136,032

TOTAL REPLACEMENT/RESERVE - 213,812 - - 2,643,201 - 994,643 284,376 4,136,032

MISCELLANEOUS:

General Fund Transfer 100 1670 115,751,298 4,556,638 500,378 2,424,343 - - 25,260,993 1,905,475 150,399,125 Total General Fund 115,751,298 4,556,638 500,378 2,424,343 - - 25,260,993 1,905,475 150,399,125

Lottery 156 1625 - 2,117,083 - - - - - 20,000 2,137,083 SIP and Gain Share 204 1640 - 13,230,625 - - 13,091,632 - - 20,741 26,342,998 Indirect Cost Recovery 222 3595 - 60,320 - - - 15,037,140 - - 15,097,460 Total Special Funds - 15,408,028 - - 13,091,632 15,037,140 - 40,741 43,577,541

TOTAL MISCELLANEOUS 115,751,298 19,964,666 500,378 2,424,343 13,091,632 15,037,140 25,260,993 1,946,216 193,976,666

TOTAL NON-OPERATING 122,080,403 20,178,478 500,378 2,424,343 44,748,074 15,037,140 33,493,205 4,525,675 242,987,696

283



TOTAL BUDGET $ 155,281,325 126,855,888 2,517,378 10,281,504 88,616,375 30,838,846 97,093,583 36,228,790 547,713,689

284



Enhanced Sheriff's Patrol Distric 210 1680 $ 20,989,796 71,260 - - 8,240 - - 141,398 21,210,694

Urban Road Maintenance Distric 214 6080 3,768,693 15,221 - - 1,760 - - 25,000 3,810,674

North Bethany Cnty Srvc Dist. 215 6085 31,849 - - - - - - 9,500 41,349

Street District for Lighting #1 434 6090 $ - - - - - - - 1,743,982 1,743,982

285

EXPENDITURES BY CATEGORYORG PERSONNEL MATERIALS CAPITAL

FUND UNIT SERVICES & SERVICES OUTLAY CONTINGENCY TRANSFERS TOTALS

OPERATING BUDGET

GENERAL GOVERNMENT:

DIRECT SERVICES

Board of Commissioners 100 1010 $ 388,386 39,760 - - - 428,146 County Administrative Office 100 1510 1,980,197 34,698 - - - 2,014,895 County Counsel 100 2010 1,880,817 96,720 - - - 1,977,537 County Auditor 100 2510 353,323 17,140 - - - 370,463 A&T - Elections 100 3010 866,278 1,262,676 4,200 - - 2,133,154 Total General Fund 5,469,001 1,450,994 4,200 - - 6,924,195

SUPPORT SERVICES

Assessment & Taxation 100 3020 8,645,791 608,664 42,500 - - 9,296,955 County Emergency Management 100 3210 327,288 264,584 - - - 591,872 Support Services Admin & Risk 100 3510 715,277 43,901 - - - 759,178 Financial Management 100 3515 1,727,671 526,181 - - - 2,253,852 Human Resources 100 3520 1,678,966 406,648 - - - 2,085,614 Information Systems 100 3525 7,040,450 4,084,195 - - - 11,124,645 Purchasing 100 3530 440,832 20,755 - - - 461,587 Facilities Management 100 3535 3,466,321 4,879,684 15,800 - - 8,361,805 Total General Fund 24,042,596 10,834,612 58,300 - - 34,935,508

Fleet Management 500 3540 1,530,071 2,801,739 - 672,014 - 5,003,824 Internal Services 516 3545 453,441 1,112,692 177,000 310,442 - 2,053,575 Total Special Fund 1,983,512 3,914,431 177,000 982,456 - 7,057,399

TOTAL GENERAL GOVERNMENT $ 31,495,109 16,200,037 239,500 982,456 - 48,917,102

286




Sheriff's Office Administration 100 4010 $ 3,595,136 558,154 - - - 4,153,290 Law Enforcement Services 100 4020 14,684,956 2,701,296 48,610 - - 17,434,862 County Jail 100 4030 19,563,431 2,227,468 122,000 - - 21,912,899 District Attorney 100 4510 9,179,357 903,390 - - - 10,082,747 Juvenile 100 5010 3,806,615 2,008,081 - - - 5,814,696 Juvenile Administration 100 5030 1,372,606 11,660 - - - 1,384,266 Jail Health Care 100 7020 6,126 4,870,503 - - - 4,876,629 County Justice Court 100 8010 726,455 54,043 - - - 780,498 Total General Fund 52,934,682 13,334,595 170,610 - - 66,439,887

Law Library 176 8510 250,413 201,207 - 1,071,243 17,787 1,540,650 District Patrol 182 4020 15,728,028 5,449,875 887,039 - - 22,064,942 Sheriff's Contract Services 186 4060 639,911 186,387 - - - 826,298 Community Corrections 188 5510 7,778,261 5,943,141 - - - 13,721,402 Juvenile Grants 196 5040 589,773 241,232 - - - 831,005 Juvenile Conciliation 197 5020 399,222 209,523 - - - 608,745 Court Security 202 4040 - 409,339 - 37,725 - 447,064 Grants & Donations 224 4050 339,633 2,025,720 - - - 2,365,353 Jail Commissary 226 4030 - 135,763 - 296,393 - 432,156 State Juv Crime Prev Partners. Proj 228 5050 1,117,499 717,373 - - - 1,834,872 LOL Administration 234 1690 - 1,127,104 - 10,686,488 - 11,813,592 Sheriff's Administration (LOL) 234 4010 716,866 282,077 - - - 998,943 SO Law Enforce. (LOL) 234 4020 6,894,261 2,633,207 114,369 - - 9,641,837 Sheriff's Office Jail (LOL) 234 4030 1,657,313 530,212 5,000 - - 2,192,525 District Attorney (LOL) 234 4510 2,186,265 316,659 - - - 2,502,924 Juvenile (LOL) 234 5010 567,550 490,031 - - - 1,057,581 Community Corrections (LOL) 234 5515 2,860,349 804,738 - - - 3,665,087 Civil Forfeiture 238 4090 - 1,740,219 - - - 1,740,219 Total Special Fund 41,725,344 23,443,807 1,006,408 12,091,849 17,787 78,285,195

TOTAL PUBLIC SAFETY & JUSTICE $ 94,660,026 36,778,402 1,177,018 12,091,849 17,787 144,725,082

287




Planning 100 6010 $ 2,724,343 979,060 - - - 3,703,403 Watermaster 100 9610 159,594 25,955 - - - 185,549 Total General Fund 2,883,937 1,005,015 - - - 3,888,952

Community Development 164 9010 468,034 3,565,527 - 64,477 - 4,098,038 Engineering Services 168 6030 4,691,062 1,995,844 113,184 - - 6,800,090 Administration 168 6040 1,687,372 2,274,593 - 13,700,211 786,982 18,449,158 Capital Projects Management 168 6050 4,213,227 855,653 - - - 5,068,880 Operations & Maintenance 168 6060 9,318,024 11,760,708 7,000 - 302,000 21,387,732 Public Land Corners 170 6030 525,463 157,182 - 1,171,470 22,643 1,876,758 Current Planning 172 6020 1,594,088 635,304 - 1,067,519 82,839 3,379,750 Building Services 174 6020 4,132,785 1,752,179 - 6,451,453 176,712 12,513,129 Maintenance Improvement Districts 212 6075 - 199,736 - 70,240 842 270,818 County Surveyor 216 6030 375,917 101,004 - 500,487 17,530 994,938 Housing Services 218 6510 3,286,420 3,656,236 - 25,591 787 6,969,034 Home 220 9020 117,977 3,636,484 - 1,502 - 3,755,963 Total Special Fund 30,410,369 30,590,450 120,184 23,052,950 1,390,335 85,564,288

TOTAL LAND USE, HOUSING & TRANSPORTATION 33,294,306 31,595,465 120,184 23,052,950 1,390,335 89,453,240


Public Heath 100 7030 11,755,007 3,127,061 - - - 14,882,068 Health & Human Services Admin. 100 7040 1,004,499 44,577 - - - 1,049,076 Animal Services 100 7090 1,842,165 427,215 - - - 2,269,380 Veterans' Service Office 100 7510 696,835 61,870 - - - 758,705 Total General Fund 15,298,506 3,660,723 - - - 18,959,229

Children & Family Services Unit 166 7050 326,397 2,404,580 - 95,931 - 2,826,908 Human Services 192 7060 5,374,373 29,439,947 - 3,467,848 - 38,282,168 OPH Mental Health Org 193 7080 - 1,000 - 5,300,360 99,000 5,400,360 Human Services HB 2145 194 7070 - - - 34,722 400,000 434,722 Health Share of Oregon 195 7085 1,943,495 17,147,346 - 4,337,331 - 23,428,172 Aging Services 198 7520 1,479,456 2,264,355 - 154,320 - 3,898,131 Emergency Medical Services 208 7010 342,996 400,818 - 1,084,449 - 1,828,263 Total Special Fund 9,466,717 51,658,046 - 14,474,961 499,000 76,098,724

TOTAL HEALTH & HUMAN SERVICES $ 24,765,223 55,318,769 - 14,474,961 499,000 95,057,953 288




Parks 100 3560 $ 545,777 224,153 - - - 769,930 Extension Services 100 9510 - 306,723 - - - 306,723 Total General Fund 545,777 530,876 - - - 1,076,653

Metzger Park LID 162 3560 87,898 45,432 - 21,125 - 154,455 Cooperative Library 184 9710 2,845,329 21,501,380 133,000 3,861,524 707,450 29,048,683 West Slope Library 185 9710 589,880 196,649 - 367,908 - 1,154,437 County Fairplex 200 9810 789,221 1,060,805 100,000 634,247 - 2,584,273 Tourism Dedicated Lodging 240 1655 - 4,080,327 - - - 4,080,327 Total Special Funds 4,312,328 26,884,593 233,000 4,884,804 707,450 37,022,175

TOTAL CULTURE,EDUCATION & RECREATION 4,858,105 27,415,469 233,000 4,884,804 707,450 38,098,828

NON-DEPARTMENTAL:

Non-Departmental 100 1620 - 970,223 - - - 970,223 Contingency 100 1630 - - - 6,839,325 - 6,839,325 Community Network 100 1696 - 529,500 - - - 529,500 Total General Fund - 1,499,723 - 6,839,325 - 8,339,048

TOTAL NON-DEPARTMENTAL - 1,499,723 - 6,839,325 - 8,339,048

TOTAL OPERATING BUDGET 189,072,769 168,807,865 1,769,702 62,326,345 2,614,572 424,591,253

CAPITAL BUDGET

FACILITIES & TECHNOLOGY:Information Services Capital 354 3580 - - 5,605,743 - - 5,605,743 Facilites Park SDC 355 3580 - 23,439 - - - 23,439 General Capital Projects 356 3580 - 14,920 1,350,504 - - 1,365,424 Parks and Open Spaces Opportunity 357 3580 - - 137,200 - - 137,200 Total Special Funds - 38,359 7,093,447 - - 7,131,806

TOTAL FACILITIES & TECHNOLOGY $ - 38,359 7,093,447 - - 7,131,806

289



CAPITAL BUDGET CONT'D

TRANSPORTATION:Countywide Traffic Impact Fee 360 6065 $ - 6,278,525 300,000 - 62,720 6,641,245 MSTIP 3 362 6065 - 83,587,861 8,330,300 - 1,732,102 93,650,263 Road Capital Projects Fund 368 6065 - 4,053,218 2,813,000 - 17,802 6,884,020 OTIA Capital Projects 372 6065 - 224,158 - - 4,168 228,326 Transportation Dev Tax 374 6065 - 8,339,802 2,000,000 - 1,212 10,341,014 North Bethany SDC 376 6065 - 24,844 - - 156 25,000 Total Special Funds - 102,508,408 13,443,300 - 1,818,160 117,769,868

TOTAL TRANSPORTATION - 102,508,408 13,443,300 - 1,818,160 117,769,868

TOTAL CAPITAL BUDGET - 102,546,767 20,536,747 - 1,818,160 124,901,674



Criminal Justice Bond 304 3585 - 6,326,644 - - - 6,326,644 Miscellaneous Debt Service 306 3585 - 7,232,170 - 9,108 - 7,241,278 Total Special Funds - 13,558,814 - 9,108 - 13,567,922

TOTAL DEBT & OTHER FINANCING - 13,558,814 - 9,108 - 13,567,922


Liability/Casualty 504 3570 - 2,195,861 - 252,779 - 2,448,640 Life Insurance 506 3570 - 422,918 - 124,735 - 547,653 Workers Compensation 508 3570 - 1,512,176 - 1,102,756 - 2,614,932 Medical Insurance 510 3570 - 27,642,805 - - 5,399 27,648,204 Unemployment Insurance 512 3570 - 712,753 - 292,671 - 1,005,424 PERS Employer Rate Stab 524 1615 - 4,561,977 - - 1,964,412 6,526,389 Total Special Funds - 37,048,490 - 1,772,941 1,969,811 40,791,242

TOTAL RISK MANAGEMENT/INSURANCE $ - 37,048,490 - 1,772,941 1,969,811 40,791,242

290



NON-OPERATING BUDGET CONT'D


Revenue Stabilization 105 1660 $ - - - 11,615,588 - 11,615,588 Animal Svcs Gifts & Donatio 154 7095 - 263,812 - 302,522 - 566,334 Building Equipment Replacement 232 3555 - - 2,152,055 100,000 - 2,252,055 ITS Systems Replacement 242 3526 - - - 50,000 - 50,000 Fleet Replacement 502 3541 - 638,790 1,830,725 8,241,808 - 10,711,323 Total Special Funds - 902,602 3,982,780 20,309,918 - 25,195,300

TOTAL REPLACEMENT/RESERVE - 902,602 3,982,780 20,309,918 - 25,195,300

MISCELLANEOUS:

General Fund Transfer 100 1670 - - - - 60,889,974 60,889,974 Total General Fund - - - - 60,889,974 60,889,974

Lottery 156 1625 - 613,807 - - 1,523,276 2,137,083 SIP and Gain Share 204 1640 - - 13,876,886 - 15,072,483 28,949,369 Indirect Cost Recovery 222 3595 - 1,930,786 - - 13,166,674 15,097,460 Total Special Funds - 2,544,593 13,876,886 - 29,762,433 46,183,912

TOTAL MISCELLANEOUS - 2,544,593 13,876,886 - 90,652,407 107,073,886

TOTAL NON-OPERATING - 54,054,499 17,859,666 22,091,967 92,622,218 186,628,350

TOTAL COUNTY BUDGET 189,072,769 325,409,131 40,166,115 84,418,312 97,054,950 736,121,277

Enhanced Sheriff's Patrol District 210 1680 - 22,127,764 - 13,222,705 - 35,350,469

Urban Road Maintenance District 214 6080 - 4,585,678 - 7,132,728 10,209 11,728,615

North Bethany County Service District 215 6085 - 1,796,561 200,000 - 9,291 2,005,852

Street District for Lighting #1 434 6090 $ - 1,883,024 - 772,825 7,986 2,663,835

291

Five-year Actual Expenditures by Program

FUND DESCRIPTION PROGRAM DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12100 General Fund 101005 Legislation and Policy 344,372 378,121 411,147 431,182 419,815 100 General Fund 151005 County Administration 850,105 839,373 870,025 1,213,040 1,244,346 100 General Fund 151010 Budget Analysis 311,234 286,371 336,781 - - 100 General Fund 151015 Intergovernmental Relations and Communicationss 276,770 504,629 516,452 501,320 422,327 100 General Fund 201005 Legal Services 1,557,944 1,671,533 1,663,762 1,665,383 1,712,823 100 General Fund 251005 Internal Audit 163,831 189,177 187,475 198,199 178,566 100 General Fund 301005 Election Services 1,304,178 1,561,848 1,338,916 1,624,226 1,596,944 100 General Fund 302005 Tax Collection 631,783 708,447 704,380 767,155 801,780 100 General Fund 302010 Appraisal 3,194,791 3,508,868 3,407,851 3,301,582 3,503,437 100 General Fund 302015 Mapping and Recording 2,157,961 2,060,471 2,038,517 2,193,336 2,110,124 100 General Fund 302020 Assessment & Taxation- Support Services 1,093,744 1,184,153 1,076,408 1,091,565 1,160,865 100 General Fund 351005 County Communications 137,713 140,657 113,589 - - 100 General Fund 351010 Support Services Administration Program 80,471 209,182 204,851 326,287 196,313 100 General Fund 351015 Risk Services Administration 208,028 311,649 384,970 409,939 434,297 100 General Fund 351505 Financial Management Services 1,783,550 1,926,019 1,948,648 1,961,292 2,035,269 100 General Fund 352005 Employee Services 1,308,925 1,754,572 1,629,994 1,683,550 1,821,834 100 General Fund 352505 ITS Maintenance 2,854,252 2,406,899 2,356,976 2,375,260 2,970,767 100 General Fund 352510 ITS Operations 5,253,763 5,606,109 5,513,208 5,986,800 6,303,917 100 General Fund 353005 Purchasing Services 372,998 360,981 360,431 385,993 405,983 100 General Fund 353010 Personal Property Disposition 1,392 1,162 1,257 814 892 100 General Fund 353505 Facilities Maintenance 4,545,982 4,734,556 4,494,998 4,384,740 4,363,448 100 General Fund 353525 Facilities Operations 2,997,586 3,073,819 3,004,875 3,195,600 3,357,764 500 Vehicle/Equipment Maintenanace 354005 Fleet Management Services 4,611,925 4,161,972 3,819,749 4,207,925 4,394,880 516 Internal Support Services 354510 Postage 845,546 887,630 837,882 826,588 896,736 516 Internal Support Services 354515 Office Supplies 171,016 205,347 188,204 186,322 186,840 516 Internal Support Services 354520 Printing 352,487 395,410 381,578 402,592 392,739 516 Internal Support Services 354525 Photocopy Services 639,669 289,098 379,565 358,119 239,270

Total General Government 38,052,016 39,358,053 38,172,489 39,678,809 41,151,976 100 General Fund 401005 Sheriff's Office- Executive Administration 769,791 743,897 739,156 780,128 939,693 100 General Fund 401010 Sheriff's Office- Business Support Services 660,190 747,754 745,325 803,686 837,042 100 General Fund 401015 Sheriff's Office- Training 519,593 602,207 563,570 703,445 831,260 100 General Fund 401020 Sheriff's Office- Research, Planning & Crime Analysis 192,710 181,432 202,304 257,140 282,880 100 General Fund 401025 Sheriff's Office- Professional Standards 443,243 451,927 452,682 496,889 545,172 100 General Fund 402005 Patrol Operations 5,748,791 5,914,583 5,463,431 6,090,498 6,692,402 100 General Fund 402010 Investigations 5,102,811 5,342,942 5,388,297 5,573,497 5,764,740 100 General Fund 402015 Records 1,283,604 1,256,653 1,207,961 1,277,395 1,360,154 100 General Fund 402020 Crime Prevention & Public Information 546,618 566,761 763,083 795,375 833,708 100 General Fund 402025 Sheriff's Office- Emergency Management 470,195 488,801 490,441 494,551 532,901 100 General Fund 402030 Civil 801,288 828,643 881,654 866,463 926,082 100 General Fund 402035 Permits 359,823 359,666 329,011 377,944 397,899 100 General Fund 403005 Jail Administration 699,681 539,638 404,378 596,967 631,743 100 General Fund 403010 Jail Housing 10,396,276 10,843,543 10,919,301 11,310,915 11,618,689 100 General Fund 403025 Jail Intake and Release 6,752,472 7,039,334 6,828,133 7,406,099 7,738,586 100 General Fund 451005 District Attorney Child Support Enforcement 954,883 963,209 907,751 970,873 1,025,880 100 General Fund 451010 District Attorney Prosecution Services 6,011,293 6,448,132 6,210,794 6,621,808 7,094,962

292


FUND DESCRIPTION PROGRAM DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12100 General Fund 451015 District Attorney Victim Assistance 411,971 377,834 357,692 437,913 455,755 100 General Fund 501005 Basic Services 2,115,770 2,138,572 2,119,263 2,116,127 1,925,034 100 General Fund 501010 Shelter Care 895,062 917,016 841,307 865,140 1,208,017 100 General Fund 501015 Secure Detention 1,689,060 1,853,577 2,057,317 2,086,074 2,021,153 100 General Fund 501025 Home Detention 229,598 232,365 211,021 159,606 167,858 100 General Fund 503005 Juvenile Administration Program 1,037,807 991,309 1,007,864 1,198,671 1,258,306 100 General Fund 702005 Jail Health Care Program 3,718,415 3,494,342 3,979,085 3,854,054 4,082,880 100 General Fund 801005 Washington County Justice Court Program 594,172 611,846 619,737 657,198 674,432 176 Law Library Fund 851005 Law Library Program 351,529 379,058 390,071 434,701 423,192 178 Law Library Capital Fund 852005 Law Library Capital Program 856 863 744 - - 180 Child Abuse Multi. Intervention (Cami) 452005 Child Abuse Multi. Intervention (Cami) Program 467,453 478,065 513,741 377,177 600,333 182 District Patrol 402005 Patrol Operations 14,845,317 15,757,168 16,104,234 18,044,823 18,688,685 186 Sheriff's Office Contract Services 406005 Tri-Met Services 35,540 107,350 110,285 107,023 121,879 186 Sheriff's Office Contract Services 406010 School Officers 79,467 44,930 - 67,262 - 186 Sheriff's Office Contract Services 406025 Elder Abuse 127,245 113,558 - - - 186 Sheriff's Office Contract Services 406030 Gaston Law Enforcement Services 154,308 158,442 160,492 97,286 104,571 186 Sheriff's Office Contract Services 406035 Banks Contract 155,049 158,442 160,492 167,438 174,092 186 Sheriff's Office Contract Services 406040 Title III/ODOT 94,807 98,087 168,000 121,500 48,002 186 Sheriff's Office Contract Services 406045 Contract Services.Intercept - - 75,711 75,711 - 186 Sheriff's Office Contract Services 406050 WIN Contracts - - - 19,718 23,115 186 Sheriff's Office Contract Services 406055 ROCN Contract - - - 75 89,186 188 Community Correction Fund 551005 Community Corrections Center 3,810,861 3,882,172 3,772,550 3,912,580 3,864,860 188 Community Correction Fund 551010 Community Corrections- Field Services 4,724,915 4,932,226 4,631,511 4,776,789 4,730,251 188 Community Correction Fund 551015 Community Corrections- Program Services 756,867 793,813 1,094,346 1,096,698 1,252,827 188 Community Correction Fund 551020 Community Corrections- Volunteer Services 143,910 151,371 135,218 126,815 - 188 Community Correction Fund 551025 Community Corrections- Victims Services 139,131 155,083 128,176 149,500 183,334 188 Community Correction Fund 551030 Community Corrections- Administration Division 384,749 404,270 320,303 391,792 416,806 190 Senate Bill 1145 161005 Senate Bill 1145- Jail Operations 2,325,368 2,181,068 2,256,021 2,118,667 1,957,517 190 Senate Bill 1145 161010 Senate Bill 1145- Corrections Center Operations 1,141,596 1,070,246 1,074,380 1,008,968 1,090,083 190 Senate Bill 1145 161015 Senate Bill 1145- Non-incarceration Programs 41,375 49,247 47,553 46,422 35,561 196 Juvenile Grants 504005 Diversion 618,680 790,379 670,794 677,435 636,045 196 Juvenile Grants 504015 Flex Funds (Juvenile) 50,141 49,429 50,141 45,498 50,141 196 Juvenile Grants 504020 Juvenile Restitution 61,304 73,311 65,690 70,387 52,889 196 Juvenile Grants 504040 Harkins House Donations 23,774 6,778 1,793 5,325 4,866 197 Conciliation Services 502005 Conciliation Program 551,820 516,684 579,826 535,866 540,906 202 Court Security Fund 404005 Court Security Fund Program 360,439 344,041 360,913 354,033 431,445 224 Grants and Donations 405025 Donations 2,200 5,753 2,064 - - 224 Grants and Donations 405030 State Homeland Security Program (1,912) 18,452 170,124 82,336 132,809 224 Grants and Donations 405031 Grants & Donation.Citizen Corp - - 13,880 11,115 - 224 Grants and Donations 405035 LLEBG-1 - 63,258 238,446 91,913 43,806 224 Grants and Donations 405040 Law Enforcement Terrorism Prevention Program 181,645 37,597 38,181 43,328 - 224 Grants and Donations 405045 UASI 143,447 1,065,552 172,487 423,366 1,204,407 224 Grants and Donations 405050 OSSA 92,004 87,327 67,338 110,305 97,127 224 Grants and Donations 405055 ODOT 141,450 59,988 40,877 5,975 53,052 226 Jail Commissary 403035 Jail Commissary 122,804 127,139 69,873 81,773 104,237

293


FUND DESCRIPTION PROGRAM DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12228 State High Risk Prevention Fund 505005 State High Risk Prevention- Administration 259,301 308,744 283,508 254,381 265,983 228 State High Risk Prevention Fund 505010 Community Prevention Contracts 503,591 574,931 433,900 356,862 377,966 228 State High Risk Prevention Fund 505015 Substance Abuse Programs 290,071 331,361 335,014 343,798 193,096 228 State High Risk Prevention Fund 505020 State High Risk Prevention- Community And Victim Services 94,143 131,999 122,189 115,548 234,866 228 State High Risk Prevention Fund 505025 Shelter Care Supplement 536,653 402,699 664,528 642,389 414,344 228 State High Risk Prevention Fund 505030 Early Intervention 246,894 283,209 327,756 184,415 500,036 228 State High Risk Prevention Fund 505035 Day Reporting 80,000 168,762 - - - 234 Local Option Levy Fund 169005 Local Option Levy- Administration Program 4,140,398 4,231,000 2,022,659 (128) - 234 Local Option Levy Fund 169010 Local Option Levy- Emergency Shelter 610,230 634,954 660,776 748,282 648,930 234 Local Option Levy Fund 169015 Local Option Levy- 911 Capital 125,000 125,000 125,000 125,000 125,000 234 Local Option Levy Fund 169025 Local Option Levy- Public Outreach - - 17,504 93,553 - 234 Local Option Levy Fund 401005 Sheriff's Office- Executive Administration 467,015 486,036 483,353 502,926 549,500 234 Local Option Levy Fund 401010 Sheriff's Office- Business Support Services - - - - 1,448 234 Local Option Levy Fund 401015 Sheriff's Office- Training 44,121 66,191 61,515 86,541 45,956 234 Local Option Levy Fund 401020 Sheriff's Office- Research, Planning & Crime Analysis 194,680 205,865 138,374 224,938 258,890 234 Local Option Levy Fund 402005 Patrol Operations 4,406,162 4,947,298 5,049,004 5,632,126 5,713,965 234 Local Option Levy Fund 402010 Investigations 1,613,519 1,572,806 1,714,901 1,866,962 1,989,545 234 Local Option Levy Fund 402015 Records 224,859 261,769 247,400 277,754 300,880 234 Local Option Levy Fund 402020 Crime Prevention & Public Information 93,667 98,021 93,054 100,560 100,417 234 Local Option Levy Fund 402030 Civil 199,695 203,832 215,943 217,163 229,122 234 Local Option Levy Fund 403010 Jail Housing 1,575,198 1,588,202 1,558,864 1,740,678 1,964,155 234 Local Option Levy Fund 451005 District Attorney Child Support Enforcement 290,308 374,829 474,236 479,242 541,953 234 Local Option Levy Fund 451010 District Attorney Prosecution Services 764,979 992,564 1,204,695 1,385,741 1,470,374 234 Local Option Levy Fund 451015 District Attorney Victim Assistance 78,928 124,194 147,235 161,436 151,183 234 Local Option Levy Fund 501005 Basic Services 399,797 486,576 532,777 733,097 655,769 234 Local Option Levy Fund 501015 Secure Detention 439,236 398,997 408,712 234,205 254,710 234 Local Option Levy Fund 501030 Homeless-Runaway Youth Services - 45,000 45,000 45,000 45,000 234 Local Option Levy Fund 551505 Comm Corr- Program Svs- LOL 361,147 366,037 93,711 187,710 118,338 234 Local Option Levy Fund 551510 Comm Corr- Parole/Probation LOL 1,044,132 1,107,563 1,254,838 1,321,750 1,289,950 234 Local Option Levy Fund 551530 Comm Corr- Expansion- LOL 1,165,001 1,173,562 1,385,419 1,408,507 1,529,491 234 Local Option Levy Fund 551535 Comm Corr- Drug Court Services- LOL 227,821 262,108 257,321 270,021 286,420 238 Forfeitures 409005 Federal Forfeitures Prior to 12/6/00 33,951 - - - - 238 Forfeitures 409010 Federal Forfeitures 12/6/00 to Present - 322 75,065 28,029 76,190 238 Forfeitures 409011 Federal Non-Department of Justice Forfeitures 60,763 133,518 164,600 217,522 103,446 238 Forfeitures 409025 State Criminal Forfeitures - 60,089 28,640 19,504 32,077 238 Forfeitures 409030 State Civil Forfeitures 33,414 62,003

Total Public Safety & Justice 105,104,516 110,245,168 108,004,304 112,516,982 117,534,255 100 General Fund 601005 Community Planning 1,573,619 1,657,558 1,406,415 1,209,112 1,595,852 100 General Fund 601010 Transportation Planning 868,952 891,366 859,351 926,193 1,110,406 100 General Fund 601015 Economic Demographic Information Services 255,018 268,804 265,341 274,447 278,775 100 General Fund 961005 Watermaster Program 281,463 175,074 165,641 174,290 176,159 164 Community Development Block Grant 901005 Administration & Development 509,035 498,276 470,873 521,793 474,623 164 Community Development Block Grant 901010 Project Administration 2,251,140 2,637,107 1,890,646 2,126,771 2,319,434 164 Community Development Block Grant 901015 Housing 272,935 270,589 281,564 284,657 271,505 164 Community Development Block Grant 901020 Neighborhood Stabilization - 8,490 2,036,633 1,197,351 (19,993)

294


FUND DESCRIPTION PROGRAM DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12164 Community Development Block Grant 901025 Emergency Shelter Grant 88,685 88,662 78,105 98,687 88,190 164 Community Development Block Grant 901030 Block Grant Recovery Act(CDBG-R) - 7,175 205,532 455,897 46,922 164 Community Development Block Grant 901035 Homeless Prevention and Rapid Recovery Program - - 168,371 580,399 76,218 168 Road Fund 603001 Engineering Administration 1,529,598 1,453,022 1,428,584 1,251,111 1,004,853 168 Road Fund 603005 Engineering Design - Review 1,270,952 1,314,323 1,185,841 1,286,811 1,473,508 168 Road Fund 603010 Traffic Engineering 2,842,370 2,783,334 2,785,512 2,811,524 2,539,363 168 Road Fund 603020 Survey 505,702 684,059 633,229 648,198 751,707 168 Road Fund 604001 Road Fund Administration - - - - 3,751,523 168 Road Fund 604005 LUT Administration Program 3,642,012 3,408,715 3,191,863 3,351,712 1,475,713 168 Road Fund 605005 CPM- Administration 1,365,634 1,490,852 1,281,961 1,176,839 1,312,286 168 Road Fund 605015 Right of Way 515,078 536,738 524,993 558,610 578,236 168 Road Fund 605025 Project Delivery 2,101,061 2,132,714 2,074,252 2,198,348 2,290,820 168 Road Fund 605035 Project Delivery Support 336,687 268,993 203,345 236,653 209,945 168 Road Fund 606005 Operations- Administration 2,742,243 2,862,284 2,533,131 2,626,789 3,485,285 168 Road Fund 606010 Roadway Surfaces 3,300,518 3,179,767 2,701,022 3,160,270 3,553,226 168 Road Fund 606015 Operations Engineering 4,626,504 5,893,976 3,998,474 6,006,854 6,672,096 168 Road Fund 606020 Traffic Maintenance 1,318,834 1,281,058 990,623 926,927 896,446 168 Road Fund 606025 Vegetation Management 1,661,224 1,642,355 1,635,438 1,911,358 2,065,910 168 Road Fund 606030 Bridge Operations 734,682 723,224 582,704 640,158 642,576 168 Road Fund 606035 Drainage Operations 1,928,264 1,931,418 1,925,007 2,113,051 2,136,148 170 Surveyor - Public Land Corner 603030 Surveying - Public Land Corner 887,911 1,113,579 876,074 850,060 875,249 172 Current Planning (Dev Svcs) 602030 Development Review 2,361,364 2,071,211 1,843,324 1,892,413 1,340,780 172 Current Planning (Dev Svcs) 602035 Development Assistance 599,505 552,332 552,363 528,424 621,339 172 Current Planning (Dev Svcs) 602040 Code Maintenance & Code Enforcement 443,252 272,244 269,521 330,431 329,529 174 Building Services 602005 Building Inspection 1,938,290 1,886,640 1,623,495 1,541,920 1,394,936 174 Building Services 602010 Plan Review 2,516,724 2,455,278 2,330,752 1,943,300 1,679,986 174 Building Services 602015 Plumbing Inspection 1,030,653 999,382 844,211 639,253 504,727 174 Building Services 602020 Electrical Inspection 1,451,539 1,365,779 1,222,423 1,025,177 915,420 174 Building Services 602025 Building Code Compliance & Enforcement 285,058 250,032 234,235 227,803 97,195 212 Maintenance Improvement Districts 607505 Maintenance Local Improvement District Program 1,469 41,269 5,263 5,508 22,133 216 Survey Fund 603015 Development Review 1,014,572 712,245 562,211 481,967 473,015 218 Department of Housing Services 651005 Housing- General Administrative 3,098,615 2,964,601 2,969,640 3,076,755 3,219,059 218 Department of Housing Services 651010 Housing- General Maintenance 645,213 606,501 514,984 490,278 526,075 218 Department of Housing Services 651025 C of C-Shelter Plus Care 810,394 856,749 1,130,857 1,185,336 1,431,894 218 Department of Housing Services 651030 C of C-Supportive Housing 824,944 630,641 631,436 666,062 663,051 218 Department of Housing Services 651035 Homeless Programs 649,421 411,564 218 Department of Housing Services 651040 Housing- Aloha-Reedville 26,809 97,751 220 Home 902005 Administration 165,977 171,214 169,318 205,665 171,619 220 Home 902010 Project Administration 2,879,186 686,310 1,407,962 2,911,173 1,278,874 220 Home 902015 American Dream Down Payement Grant 160,000 72,316 - - -

Total Land Use, Housing & Transportation 57,636,876 55,798,256 52,692,520 57,432,565 57,311,928 100 General Fund 703005 Environmental Health 1,609,738 1,566,446 1,497,531 1,595,364 1,747,043 100 General Fund 703010 Clinic Services 7,149,555 7,543,042 7,070,838 7,033,332 6,822,874 100 General Fund 703015 Medical Examiner 451,063 475,379 490,162 499,506 521,655 100 General Fund 703020 Solid Waste and Recycling 1,093,920 1,153,449 1,116,361 1,192,907 1,251,584

295


FUND DESCRIPTION PROGRAM DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12100 General Fund 703025 Field Team 1,896,375 2,085,883 1,852,691 2,078,482 2,163,009 100 General Fund 703030 Public Health Administration 512,102 581,437 438,041 531,001 515,162 100 General Fund 703035 Health Education 432,975 666,499 581,702 589,175 754,059 100 General Fund 704005 HHS Administration Program 870,290 934,407 883,251 898,444 919,671 100 General Fund 709005 Animal Servces 1,772,785 1,802,899 1,802,352 1,888,808 1,952,966 100 General Fund 751005 Veteran Services Program 531,276 565,409 609,098 593,725 642,429 166 Children And Family Services Fund 705005 CFSU Administration 94,982 127,311 103,106 123,560 120,459 166 Children And Family Services Fund 705010 Commission on Children & Families 2,682,957 2,710,478 2,391,045 2,437,533 2,170,812 166 Children And Family Services Fund 705015 CCF Federal Programs 993,784 1,190,660 1,052,261 1,157,770 883,192 192 Human Services 706005 Human Services Administration 1,691,292 1,790,311 1,107,580 1,142,946 1,193,338 192 Human Services 706010 Mental Health Services 5,809,235 6,459,186 7,209,029 6,786,152 7,742,965 192 Human Services 706015 Children's Human Services 1,603,537 1,387,833 1,613,069 1,369,237 2,173,126 192 Human Services 706020 Alcohol & Drug Services 4,510,382 5,664,285 5,409,153 5,138,798 4,803,118 192 Human Services 706025 Developmental Disability Services 4,811,256 5,514,171 6,016,706 5,895,970 4,175,033 193 Human Services -Oregon Health Plan 708005 OHP Mental Health Org 11,759,932 13,765,747 16,506,053 17,484,008 17,874,948 194 Human Services HB 2145 707005 Mental Health HB 2145 Program 400,000 300,000 300,000 300,000 1,387 198 Agency On Aging 752005 Aging- Support Services 413,799 426,400 531,273 533,315 525,124 198 Agency On Aging 752010 Aging- Congregate Meals 257,696 258,247 337,460 314,523 281,423 198 Agency On Aging 752015 Aging -Home Delivered Meals 443,393 453,712 494,204 529,176 483,118 198 Agency On Aging 752016 Aging -Title III-D Wellness/Medication Medication Mgmt 14,009 27,480 28,173 18,385 12,728 198 Agency On Aging 752017 Aging -Title III-E National Family Caregiver 141,495 125,193 201,113 249,347 239,536 198 Agency On Aging 752018 Aging -TitleVII-B Elder Abuse - 9,918 5,200 5,300 5,336 198 Agency On Aging 752020 Aging- In-Home Services 392,013 383,923 332,054 254,759 267,572 198 Agency On Aging 752025 Aging- Administration 270,375 266,753 217,809 296,488 306,996 198 Agency On Aging 752040 Aging- Program Development 26,124 42,100 37,845 231,947 382,455 198 Agency On Aging 752042 Aging -LifeSpan Respite 37,480 41,483 23,160 23,387 6,412 198 Agency On Aging 752043 Aging -(DOJ) Elder Safe 76,769 - - - - 208 Emergency Medical Services 701005 Emergency Medical Service Program 314,378 416,526 463,641 658,210 675,706

Total Health & Human Services 53,064,967 58,736,567 60,721,961 61,851,555 61,615,236 100 General Fund 356005 General Parks 663,367 666,108 630,012 656,349 707,895 100 General Fund 951005 Agricultural Extension 331,577 354,982 354,982 354,966 301,151 162 Metzger Park LID 356010 Metzger Park 107,578 135,683 148,349 150,473 117,465 184 Cooperative Library Service 971005 Reference 484,928 502,915 442,072 462,843 442,374 184 Cooperative Library Service 971010 Cooperative Library- Administration & Contracts 16,023,069 17,490,346 18,738,286 19,200,048 19,817,620 184 Cooperative Library Service 971020 Automation 1,411,885 1,815,139 1,928,109 1,788,625 3,060,824 184 Cooperative Library Service 971025 Outreach 480,298 534,933 592,203 573,826 610,068 184 Cooperative Library Service 971030 Courier 298,338 349,901 378,839 492,535 457,130 185 West Slope Library Services 971015 West Slope 503,874 550,226 571,057 617,146 672,958 200 Fairplex 981005 Fair Complex Operations/Interim Income 850,634 858,627 1,091,338 1,046,658 805,354 200 Fairplex 981010 Annual County Fair 592,555 683,036 704,261 547,570 1,111,424 200 Fairplex 981015 Fair Complex-Rodeo 51,373 - - - - 200 Fairplex 981020 Fair -Frite Lites - 178,416 - - - 240 Tourism Dedicated Lodging Tax 165505 Targeted Tourism Development Program 1,352,940 1,801,144 1,263,957 1,524,059 1,684,336 240 Tourism Dedicated Lodging Tax 165510 Flexible Tourism Development Program 734,430 735,077 629,409 760,782 844,920

Total Culture, Education & Recreation 23,886,846 26,656,533 27,472,874 28,175,880 30,633,519

296


FUND DESCRIPTION PROGRAM DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12100 General Fund 162005 Non-Departmental Program 1,468,646 1,510,693 1,323,933 1,343,234 1,431,546 100 General Fund 169605 Community Network Program 589,500 604,500 574,500 514,500 602,500

Total Non-departmental 2,058,146 2,115,193 1,898,433 1,857,734 2,034,046 354 ITS Capital Projects 358021 Information Systems New System Acquisition Maintenance 2,556,118 1,494,674 837,229 2,705,643 1,527,808 355 Facilites Park SDC 358045 Park SDC 85,000 897,707 - 124 - 356 Facilities Capital Projects 358030 Facilities Capital Projects 660,120 800,592 586,837 385,671 417,080 356 Facilities Capital Projects 358031 Real Property Management Program - - - - 9,468 356 Facilities Capital Projects 358040 Facilities Stimulus Projects - - - 863,607 1,144,426 357 Parks and Open Spaces Opportunity Fund 358035 Greenspace - 40,861 72,004 73,702 382,463 360 Countywide Traffic Impact Fee 606505 LUT- Capital Projects Program 658,183 3,824,194 2,974,061 3,934,926 5,188,178 360 Countywide Traffic Impact Fee 606510 Admin and Analysis 609,186 442,735 247,657 184,855 158,961 360 Countywide Traffic Impact Fee 606515 Transit Projects 114,785 101,121 9,128 15,075 550 362 MSTIP 3 606505 LUT- Capital Projects Program 31,582,340 40,452,347 35,968,496 35,658,557 34,118,138 362 MSTIP 3 606530 Project Development Program 124,516 59,517 738,636 446,717 136,008 368 Road Capital Projects Fund 606505 LUT- Capital Projects Program 486,592 314,181 497,826 1,305,465 487,335 368 Road Capital Projects Fund 606520 Bikeway & Pedestrian Program 992,166 274,604 237,585 368,972 952,814 368 Road Capital Projects Fund 606525 Bridge Program 384,578 689,088 898,485 437,513 1,830,039 372 OTIA Capital Projects 606525 Bridge Program 3,471,158 954,553 5,602,447 250,048 295,542 374 TDT 606510 Admin and Analysis - - 8,174 43,490 157,683

Total Capital Projects 41,724,742 50,346,174 48,678,565 46,674,365 46,806,493 302 Courthouse Bond Sinking Fund 358505 Debt Service Program 1,169,406 - - - - 304 Criminal Justice Bond Fund 358505 Debt Service Program 41,389,979 6,364,863 6,354,138 6,348,013 6,342,181 306 Miscellaneous Debt Service Fund 358505 Debt Service Program 7,021,407 7,088,530 7,169,786 7,224,311 7,201,329

sub-total Debt Service 49,580,792 13,453,393 13,523,924 13,572,324 13,543,510 504 Liability/Casualty Insurance 357010 Insurance- Liability 443,625 1,858,993 2,491,889 1,886,718 1,764,821 506 Life Insurance 357005 Insurance- Employee Benefits 345,110 329,789 346,187 376,273 393,550 508 Workers Compensation Insurance 357010 Insurance- Liability 1,778,755 1,497,166 1,856,643 1,230,145 1,347,157 508 Workers Compensation Insurance 357015 Insurance- Employee Assistance Program 49,583 - - - - 510 Medical Insurance 357005 Insurance- Employee Benefits 18,548,484 20,746,168 21,824,119 23,516,357 24,070,217 510 Medical Insurance 357020 Insurance- COBRA/Retiree Benefits Program - - - - 1,289,879 512 Unemployment Insurance 357005 Insurance- Employee Benefits 206,227 382,540 447,553 325,297 366,500 514 Municipal Transfer Liability Fund 357010 Insurance- Liability - 500,000 - - - 524 PERS Employer Rate Stabilization 161505 PERS Empl Rate Stab. Program 28,734 33,048 38,338 38,531 2,233,083

sub-total Risk Management/Insurance 21,400,518 25,347,704 27,004,729 27,373,321 31,465,207 105 Revenue Stabilization Fund 166005 Revenue Stabilization Program - - - - - 154 Animal Services Gifts and Donations Fund 709505 Animal Services Gifts & Donations 38,059 10,806 2,108 4,730 74,898 232 Building Equipment Replacement Fund 355505 Equipment Replacement 1,082,452 976,684 900,054 414,114 446,635 232 Building Equipment Replacement Fund 355520 Replacement-Walnut Street Facility - - - 89,584 527 242 ITS Systems Replacement Fund 352605 ITS Systems Replacement - - - 942,419 425,460 502 Vehicle/Equipment Replacement 354105 Vehicle Replacement 2,114,269 2,635,181 1,791,994 2,419,718 1,411,578

sub-total Replacement/reserve 3,234,780 3,622,671 2,694,156 3,870,565 2,359,098 100 General Fund 167005 General Fund Transfers Program 54,448,891 55,884,344 54,914,522 56,126,921 55,461,153

sub-total Transfers 54,448,891 55,884,344 54,914,522 56,126,921 55,461,153 156 Lottery Fund 162505 Lottery Program - - - - 2,394,494 204 Strategic Investment Program 164005 1994 INTEL SIP 1,263,000 1,411,674 1,726,397 1,103,340 -

297


298


FUND DESCRIPTION PROGRAM DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12204 Strategic Investment Program 164010 GENETECH SIP - - - 500,000 500,000 204 Strategic Investment Program 164015 2005 SIP - - - 2,114,751 2,294,755 204 Strategic Investment Program 164020 1999 Intel SIP - - - - 8,717,430 206 1999 Strategic Investment Program 165005 1999 Strategic Investment- Administration 8,008,821 8,588,139 10,267,373 9,058,244 7,925 206 1999 Strategic Investment Program 165010 1999 Strategic Investment- Education 500,000 500,000 500,000 - - 222 Indirect Cost Reimbursement 359505 Indirect Cost Reimbursement Program 11,892,641 12,348,355 12,894,408 12,719,117 13,241,893 230 Real Property Management 359005 Real Property Management Program 5,814 5,892 6,493 8,226 - 236 O&C Title III 169505 O&C Title III program 105,278 121,231 - - -

sub-total Miscellaneous 21,775,554 22,975,291 25,394,671 25,503,678 27,156,497 Total Non-operating 150,440,535 121,283,403 123,532,002 126,446,809 129,985,465 Total County-wide 471,968,644 464,539,347 461,173,148 474,634,699 487,072,918

299

PERMANENT POSITIONS ORG Adopted Adopted Adopted Modified Proposed

Description Fund Unit 2010-11 2011-12 2012-13 2012-13 2013-14

OPERATING BUDGET

GENERAL GOVERNMENT:DIRECT SERVICESBoard of Commissioners 100 1010 5.00 5.00 5.00 5.00 5.00 County Administrative Office 100 1510 12.81 12.82 12.88 12.88 12.88 County Counsel 100 2010 13.75 13.75 14.00 14.00 14.00 County Auditor 100 2510 1.00 1.00 2.00 3.00 3.00 A&T - Elections 100 3010 9.50 9.50 9.50 9.50 9.50 Total Direct Services 42.06 42.07 43.38 44.38 44.38

SUPPORT SERVICES

Assessment & Taxation 100 3020 93.50 93.50 93.02 93.02 93.26

County Emergency Management 100 3210 - - - - 3.00

Support Services Administration 100 3510 7.34 5.94 6.94 6.94 6.94

Financial Management 100 3515 17.00 18.00 18.00 18.00 16.00

Human Resources & Risk Services 100 3520 15.50 15.50 15.50 15.50 15.50

Information Systems 100 3525 58.00 58.00 58.00 58.00 58.00

Purchasing 100 3530 4.00 4.00 4.00 4.00 4.00

Facilities Management 100 3535 35.00 35.00 35.00 35.00 35.00

Fleet Management 500 3540 18.00 18.00 17.00 17.00 16.00

Internal Services 516 3545 6.94 7.00 7.00 7.00 7.00 Total Support Services 255.28 254.94 254.46 254.46 254.70

TOTAL GENERAL GOVERNMENT 297.34 297.01 297.84 298.84 299.08


Sheriff's Office Administration 100 4010 26.50 28.50 30.50 30.50 30.50

Law Enforcement Services 100 4020 130.15 129.65 128.65 128.65 125.65 County Jail 100 4030 171.50 170.50 169.50 169.50 169.50

District Attorney 100 4510 80.80 80.30 81.05 81.05 81.05

Juvenile 100 5010 34.00 34.00 34.00 34.00 35.00

Juvenile Administration 100 5030 13.00 13.00 13.00 13.00 13.00

County Justice Court 100 8010 8.00 8.00 8.00 8.00 8.00

Law Library 176 8510 2.62 2.62 2.62 2.62 3.00

Child Abuse Multi. Discpl. Interv. 180 4520 1.00 1.00 - - -

District Patrol 182 4020 123.85 123.85 123.85 123.85 127.85

Sheriff's Contract Services 186 4060 7.00 6.00 6.00 6.00 6.00

Community Corrections 188 5510 76.00 67.00 69.00 69.00 71.00

Juvenile Grants 196 5040 5.00 7.50 6.50 6.50 5.50

Juvenile Conciliation 197 5020 4.00 4.00 4.00 4.00 4.00

Grants & Donations 224 4050 2.00 2.00 2.00 2.00 1.00

Juvenile High Risk Prevention Funds 228 5050 16.00 13.50 14.50 14.50 11.50

Sheriff's Administration (LOL) 234 4010 6.00 6.00 6.00 6.00 6.00

SO Law Enforce. (LOL) 234 4020 58.00 58.00 58.00 58.00 58.00

Sheriff's Office Jail (LOL) 234 4030 14.50 14.50 14.50 14.50 14.50

District Attorney (LOL) 234 4510 19.00 19.00 18.75 18.75 18.75

Juvenile (LOL) 234 5010 5.00 5.00 5.00 5.00 5.00

Community Corrections (LOL) 234 5515 29.50 29.50 29.50 29.50 29.50

TOTAL PUBLIC SAFETY & JUSTICE 833.42 823.42 824.92 824.92 824.30

300

by Organization Unit

ORG Adopted Adopted Adopted Modified Proposed

Description Fund Unit 2010-11 2011-12 2012-13 2012-13 2013-14


Planning 100 6010 25.00 25.00 25.00 25.00 25.33

Engineering Services 168 6030 46.46 46.13 45.13 45.13 44.18

Administration 168 6040 13.10 13.60 13.60 14.60 14.60

Capital Projects Management 168 6050 37.50 37.50 38.50 38.50 37.50

Operations & Maintenance 168 6060 105.16 107.66 107.66 107.66 106.00

Public Land Corners 170 6030 6.77 6.82 4.82 4.82 4.77

Development Services 172 6020 22.95 18.35 17.35 17.35 17.18

Building Services 174 6020 46.15 39.65 36.65 36.65 36.49

County Surveyor 216 6030 3.76 3.56 3.56 3.56 3.56

subtotal - Land Use & Transportation 306.85 298.27 292.26 293.26 289.60

Watermaster 100 9610 2.00 2.00 1.94 1.94 1.94

Community Development 164 9010 8.00 8.17 6.05 6.05 5.95

Housing Services 218 6510 39.00 39.00 35.00 35.00 35.00

Home 220 9020 1.50 1.33 1.25 1.25 1.25

subtotal - Housing and Other 50.50 50.50 44.24 44.24 44.14

TOTAL LAND USE, HOUSING

& TRANSPORTATION 357.35 348.77 336.50 337.50 333.74


Public Heath 100 7030 127.34 127.34 122.49 122.49 118.81

Health & Human Services Admin. 100 7040 9.34 9.34 10.21 10.21 10.21

Animal Services 100 7090 19.60 20.60 21.00 21.00 21.00

Veterans' Service Office 100 7510 8.20 8.15 8.15 8.15 8.15

Children & Family Services Unit 166 7050 6.07 5.07 3.77 3.77 2.92

Human Services 192 7060 48.42 45.82 53.37 53.37 52.62

OPH Mental Health Org 193 7080 15.01 19.61 18.36 18.36 -

Health Share of Oregon 195 7085 - - - - 18.96

Aging Services 198 7520 13.30 14.85 15.10 16.35 16.35

Emergency Medical Services 208 7010 2.75 2.75 2.75 2.75 2.74

TOTAL HEALTH & HUMAN SERVICES 250.03 253.53 255.20 256.45 251.76


Parks 100 3560 4.25 4.35 4.50 4.50 4.50

Metzger Park LID 162 3560 1.25 1.15 1.00 1.00 1.00

Cooperative Library 184 9710 27.75 27.75 27.75 27.75 27.80

West Slope Library 185 9710 5.00 6.00 6.00 6.00 6.00

County Fairplex 200 9810 6.00 8.00 8.00 9.00 9.00

TOTAL CULTURE ED & REC 44.25 47.25 47.25 48.25 48.30

TOTAL BUDGET 1,782.39 1,769.98 1,761.71 1,765.96 1,757.18

301

PERMANENT POSITIONS Adopted Adopted Adopted Modified Proposed

Org Unit FUND 2010-11 2011-12 2012-13 2012-13 2013-14

General Fund 100 932.08 932.74 931.83 932.83 928.72

Board of Commissioners 1010 5.00 5.00 5.00 5.00 5.00

County Administrative Office 1510 12.81 12.82 12.88 12.88 12.88

County Counsel 2010 13.75 13.75 14.00 14.00 14.00

County Auditor 2510 1.00 1.00 2.00 3.00 3.00

A&T - Elections 3010 9.50 9.50 9.50 9.50 9.50

Assessment & Taxation 3020 93.50 93.50 93.02 93.02 93.26

County Emergency Management 3210 - - - - 3.00

Support Services Administration 3510 7.34 5.94 6.94 6.94 6.94

Financial Management 3515 17.00 18.00 18.00 18.00 16.00

Human Resources & Risk Services 3520 15.50 15.50 15.50 15.50 15.50

Information Systems 3525 58.00 58.00 58.00 58.00 58.00

Purchasing 3530 4.00 4.00 4.00 4.00 4.00

Facilities Management 3535 35.00 35.00 35.00 35.00 35.00

Sheriff's Office Administration 4010 26.50 28.50 30.50 30.50 30.50

Law Enforcement Services 4020 130.15 129.65 128.65 128.65 125.65

County Jail 4030 171.50 170.50 169.50 169.50 169.50

District Attorney 4510 80.80 80.30 81.05 81.05 81.05

Juvenile 5010 34.00 34.00 34.00 34.00 35.00

Juvenile Administration 5030 13.00 13.00 13.00 13.00 13.00

County Justice Court 8010 8.00 8.00 8.00 8.00 8.00

Planning 6010 25.00 25.00 25.00 25.00 25.33

Watermaster 9610 2.00 2.00 1.94 1.94 1.94

Public Heath 7030 127.34 127.34 122.49 122.49 118.81

Health & Human Services Admin. 7040 9.34 9.34 10.21 10.21 10.21

Animal Services 7090 19.60 20.60 21.00 21.00 21.00

Veterans' Service Office 7510 8.20 8.15 8.15 8.15 8.15

Parks 3560 4.25 4.35 4.50 4.50 4.50

Subtotal - General Fund 100 932.08 932.74 931.83 932.83 928.72

Metzger Park LID 162 1.25 1.15 1.00 1.00 1.00

Community Development Block Grant 164 8.00 8.17 6.05 6.05 5.95

Children And Family Services Fund 166 6.07 5.07 3.77 3.77 2.92

Road Fund 168 202.22 204.89 204.89 205.89 202.28

Surveyor - Public Land Corner 170 6.77 6.82 4.82 4.82 4.77

Current Planning (Dev Svcs) 172 22.95 18.35 17.35 17.35 17.18

Building Services 174 46.15 39.65 36.65 36.65 36.49

Law Library Fund 176 2.62 2.62 2.62 2.62 3.00

302

by Fund and Org UnitAdopted Adopted Adopted Modified Proposed

FUND 2010-11 2011-12 2012-13 2012-13 2013-14

Child Abuse Multi. Intervention (Cami) 180 1.00 1.00 - - -

District Patrol 182 123.85 123.85 123.85 123.85 127.85

Cooperative Library Service 184 27.75 27.75 27.75 27.75 27.80

West Slope Library Services 185 5.00 6.00 6.00 6.00 6.00

Sheriff's Office Contract Services 186 7.00 6.00 6.00 6.00 6.00

Community Correction Fund 188 76.00 67.00 69.00 69.00 71.00

Human Services 192 48.42 45.82 53.37 53.37 52.62

HHS-Oregon Health Plan 193 15.01 19.61 18.36 18.36 -

Health Share of Oregon 195 - - - - 18.96

Juvenile Grants 196 5.00 7.50 6.50 6.50 5.50

Conciliation Services 197 4.00 4.00 4.00 4.00 4.00

Agency On Aging 198 13.30 14.85 15.10 16.35 16.35

Fairplex 200 6.00 8.00 8.00 9.00 9.00

Emergency Medical Services 208 2.75 2.75 2.75 2.75 2.74

Survey Fund 216 3.76 3.56 3.56 3.56 3.56

Department of Housing Services 218 39.00 39.00 35.00 35.00 35.00

Home 220 1.50 1.33 1.25 1.25 1.25

Grants and Donations 224 2.00 2.00 2.00 2.00 1.00

Juvenile High Risk Prevention Funds 228 16.00 13.50 14.50 14.50 11.50

Local Option Levy Fund 234 132.00 132.00 131.75 131.75 131.75

Vehicle/Equipment Maintenance 500 18.00 18.00 17.00 17.00 16.00

Internal Support Services 516 6.94 7.00 7.00 7.00 7.00Totals 1,782.39 1,769.98 1,761.71 1,765.96 1,757.18

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ASSESSED VALUE & PROPERTY TAXESPROJECTED PROJECTED

DESCRIPTION 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

County $ 43,278,753,137 44,775,991,809 46,603,239,186 48,028,415,786 49,134,937,491 50,363,310,928 County - after 43,715,557,048 45,236,649,734 46,635,174,373 48,061,478,403 49,184,385,714 50,413,995,357 ESPD 14,105,455,472 14,710,215,018 15,089,340,172 15,541,527,231 16,046,578,758 16,527,976,121 NBCSD - - - 26,243,050 26,266,880 26,290,732 URMD 14,105,596,292 14,710,736,848 15,089,340,172 15,541,527,231 16,046,578,758 16,527,976,121

County 5.18% 3.46% 4.08% 3.06% 2.30% 2.50%County - after 5.18% 3.48% 3.09% 3.06% 2.34% 2.50%ESPD 4.49% 4.29% 2.58% 3.00% 3.25% 3.00%NBCSD 0.09% 0.09%URMD 4.49% 4.29% 2.57% 3.00% 3.25% 3.00%

County - perm rate $ 2.2484 2.2484 2.2484 2.2484 2.2484 2.2484

Public Safety - LOL (3) 0.4200 0.4200 0.4200 0.4200 0.4200 0.4200

WCCLS - LOL (4) 0.1700 0.1700 0.1700 0.1700 0.1700 0.1700

Bonds(5) 0.1456 0.1456 0.1414 0.1360 0.1317 0.1308 Total County 2.9840 2.9840 2.9798 2.9744 2.9701 2.9692

ESPD - perm rate 0.6365 0.6365 0.6365 0.6365 0.6365 0.6365

ESPD - LOL (2) 0.6734 0.6457 0.6295 0.6112 0.5920 0.6800 Total ESPD 1.3099 1.2822 1.2660 1.2477 1.2285 1.3165

NBCSD - perm rate - - - 1.2500 1.2500 1.2500 URMD - perm rate 0.2456 0.2456 0.2456 0.2456 0.2456 0.2456

County - perm rate 97,307,697 100,673,940 104,782,111 107,965,839 110,475,319 113,236,868

Bonds(5) 6,302,198 6,519,909 6,589,993 6,531,435 6,473,199 6,587,545 Additional taxes/penalties 777,370 1,075,187 867,832 1,081,742 736,095 736,095

subtotal - County before 104,387,265 108,269,036 112,239,936 115,579,015 117,684,614 120,560,509

Public safety(3) - after 18,356,015 18,976,178 19,559,134 20,151,121 20,569,616 21,173,878

WCCLS - LOL (4) 7,429,816 7,680,834 7,916,792 8,156,406 8,325,797 8,570,379 Additional taxes/penalties

54,601 50,664 44,860 - - -

subtotal - County after 25,840,431 26,707,677 27,520,786 28,307,527 28,895,413 29,744,257

Total County 130,227,696 134,976,712 139,760,722 143,886,542 146,580,026 150,304,766

ESPD - perm rate 8,978,123 9,363,054 9,604,368 9,892,179 10,213,646 10,520,057

ESPD - LOL (2) 9,498,126 9,497,092 9,498,731 9,498,951 9,499,514 11,239,024 Additional taxes/penalties

18,982 5,950 7,698 14,702 2,171 2,171

Total ESPD 18,495,232 18,866,096 19,110,797 19,405,832 19,715,331 21,761,252

NBCSD - perm rate - - - 32,804 32,834 32,863 Additional taxes/penalties - - - - - -

Total NBCSD $ - - - 32,804 32,834 32,863

URMD - perm rate 3,464,337 3,612,961 3,705,946 3,817,001 3,941,042 4,059,271 Additional taxes/penalties

3,559 1,140 1,493 2,894 434 434

Total URMD $ 3,467,896 3,614,101 3,707,439 3,819,895 3,941,476 4,059,705

Actual

TAXES LEVIED (includes adjustments for tax computations )

% CHANGE IN ASSESSED VALUE FROM PRIOR YEAR

ASSESSED VALUE(1) NET OF URBAN RENEWAL EXCESS

TAX RATES

304

2013-14 Adopted BudgetPROJECTED PROJECTED

DESCRIPTION 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

County - perm rate 94,612,274 97,130,217 100,192,655 102,718,699 105,503,619 108,141,209

Bonds(5) 6,127,627 6,290,408 6,301,351 6,214,007 6,180,152 6,291,105 Additional taxes/penalties

755,837 1,037,340 829,821 1,029,169 1,025,470 702,971

subtotal - County before 101,495,737 104,457,965 107,323,827 109,961,875 112,709,241 115,135,286

Public safety(3) - after 17,847,553 18,308,217 18,702,444 19,171,776 19,727,857 20,221,054

WCCLS - LOL (4) 7,224,010 7,410,469 7,570,037 7,760,005 7,985,085 8,184,712 Additional taxes/penalties

53,088 48,881 42,895 - - -

subtotal - County after 25,124,651 25,767,567 26,315,375 26,931,781 27,712,942 28,405,766

Total County 126,620,389 130,225,532 133,639,202 136,893,657 140,422,183 143,541,051

ESPD - perm rate 8,729,429 9,033,474 9,183,697 9,411,419 9,754,033 10,046,654

ESPD - LOL (2) 9,235,028 9,162,795 9,082,686 9,037,302 9,072,500 10,733,268 Additional taxes/penalties

18,456 5,740 7,361 13,988 2,074 2,074

Total ESPD 17,982,914 18,202,009 18,273,744 18,462,709 18,828,607 20,781,996

NBCSDD - perm rate - - - 31,210 31,356 31,385 Additional taxes/penalties - - - 15,398 - -

Total NBCSD $ - - - 46,608 31,356 31,385

URMD - perm rate 3,368,375 3,485,785 3,543,625 3,631,495 3,763,693 3,876,604 Additional taxes/penalties

3,461 1,099 1,428 2,753 415 415

Total URMD $ 3,371,835 3,486,885 3,545,053 3,634,248 3,764,108 3,877,018

(1)Actual AV (assessed value) is released by Assessment and Taxation in October of each year.(2)The ESPD local option levy was a dollar vs. rate levy; the actual rate/$1,000 AV is determined when the actual AV is calculated, typically early October of each

The above shows the actual calculated rate and taxes levy per the annual Summary of Assessment and Tax Roll for prior years, and an estimated rate calcula

from the estimated AV for the upcoming budget year. From 2003-04 through 2007-08 the levy was $6,150,000 each year; from 2008-09 thro the levy is $9,500,000. In November 2012 voters approved the change from dollar based to rate base of $0.68 local option rate levy. The new levy period is 2013-17(3) Voters approved a renewal of the public safety local option levy in November 2006; the levy covers the 4-year period July 1, 2007 - June 30, (4) Voters approved the WCCLS local option levy in November 2006; the levy covers the 4-year period July 1, 2007 - June 30, 2011. Voters approved a 5-year renewal of both the public safety and WCCLS local option levies; July 1, 2011 - June 30, 2016 is the levy period(5) Voters originally approved the Criminal Justice Facilities bonds in September 1994 & were refinanced in October 2007; the bonds mature in D(6) Voters approved the formation of the district in May 2011.

Actual

TAXES COLLECTED

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DEBT OUTSTANDING

AmountDate of Date of Amount Outsanding as

Washington County Issue Maturity Issued of July 1, 2013

General Obligation Bonds:Series 2007 10/10/2007 12/1/2013 $ 34,125,000 6,195,000

Total General Obligation Bonds 6,195,000

Full Faith & Credit Obligations:Series 2004 5/15/2004 7/1/2018 3,925,000 1,910,000

Series 2006 Refunding 2/28/2006 6/1/2026 49,475,000 44,265,000

Series 2006 New Money 3/31/2006 6/1/2026 30,850,000 4,295,000

Series 2009 Refunding 11/5/2009 7/1/2044 $ 28,985,000 27,925,000

Series 2013 Refunding 2/14/2013 6/1/2026 $ 18,860,000 18,660,000

Total Full Faith & Credit Obligations 97,055,000

Issued on behalf of the Housing Authority of Washington County to provide funding for the refunding of the Series 1999A, 2001A, 2001B, and 2002A Housing Authority Revenue Bond issues.

Issued to provide funding for the refunding of Series 1998 GO Bonds originally issued for construction of Criminal Justice Facility.

Issued to refinance the 1993 Certificates of Participation originally issued to provide funding for the completion of the Juvenile Justice/Law Library building, building of a new animal shelter, and completion of several information services

Issued to provide funding for the partial advance refunding of the Series 2001A Full Faith & Credit Obligation bond issue.

Issued to provide funding for the partial advance refunding of the Series 2006 New Money Full Faith & Credit Obligation bond issue.

Issued to provide funding for the purchase of Clean Water Services' share of the Public Services Building, upgrade data and phone systems in several County buildings, and improve and repair several County-owned parking lots.

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DEBT OUTSTANDING


Washington County Issue Maturity Issued of July 1, 2013

Contracts:US Department of the Interior - Hagg Lake 3/1/1980 2/1/2029 $ 1,111,273 356,688

Total Contracts 356,688

Notes:Oregon Department of Energy Loans:

L00466D 9/11/2002 9/15/2017 113,899 42,545 L00635 6/1/2004 6/15/2015 594,263 131,585

OEDD - Harkins House Expansion 10/11/2000 12/1/2020 2,000,000 1,047,689

Total Notes 1,221,819

Capital Leases:Juvenile Multnomah County Lease (new beds) 10/17/1996 10/1/2016 1,861,862 540,541

Ikon Copier 8/29/2008 8/31/2013 158,841 6,502

Ricoh Copier 11/1/2009 10/31/2013 6,828 646

Motorola Communications Tower 9/30/2011 10/1/2018 $ 2,284,066 1,544,089

Total Capital Leases 2,091,778

Washington County Total Long-term Debt 106,920,285

Issued to provide the Internal Services a high volume copier to use at their facilities.

Issued to provide a new communications tower for the Washington County Consolidated Communications Agency.

Issued to provide funding for various energy conservation projects and improvements throughout County facilities.

Issued to provide the County additional juvenile detention space.

Issued to provide the Fair Complex a copier to use at their facilities.

Issued to repay a portion of the development costs incurred by the Federal Government during the construction of Hagg Lake Park.

Issued to provide funding for the construction of the Harkins House juvenile shelter.

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DEBT OUTSTANDING


Housing Authority of Washington County Issue Maturity Issued of July 1, 2013

Notes:Farmer's Home Administration (USDA) 1/8/1988 2/1/2038 $ 361,000 330,454

State of Oregon Specialty Housing (4 notes) 12/2/1988 1/1/2018 181,238 48,120

OCD Neighborhood Stabilization (0% interest) 6/4/2010 None 652,310 652,310

Berkadia Commercial Mortgage, Aloha Park 10/15/2010 9/16/2014 250,637 89,056

OCD Home Loan, Amberwood 11/10/1995 10/15/2016 604,300 604,300

OCD Home Loan, Bonita Villa 9/29/2003 6/30/2029 500,000 500,000

Washington County IGA 2003 6/30/2003 6/30/2020 1,300,000 427,810

Washington County IGA 2009 2/14/2013 6/1/2026 $ 18,860,000 18,660,000

Total Notes 21,312,050

Housing Authority Total Long-term Debt 21,312,050

Combined Outstanding Debt 128,232,335

Issued to provide funding for the refunding of the Series 1999A, 2001A, 2001B, and 2002A

Issued to purchase two facilities (five units) of Specialty Housing in Aloha and Beaverton.

Issued to purchase three housing units under Neighborhood Stabilization program.

Assumed at time of purchase.

Assumed at time of purchase. Property was financed with this loan and the Series 2001A and 2001B revenue bonds.

Issued to finance improvements to the Bonita Villa affordable housing property.

Issued to finance improvements to the Bonita Villa affordable housing property.

Issued to purchase Kaybern Terrace (12 units of affordable housing) in North Plains.

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DEBT OUTSTANDING

AmountOutsanding as

Summary Totals of July 1, 2013

Washington County General Obligation Bonds $ 6,195,000 Washington County General Full Faith & Credit Bonds 97,055,000 Total Bonds Outstanding 103,250,000

Washington County Contracts 356,688 Washington County Notes 1,221,819 Washington County Leases 2,091,778 Housing Authority Notes 21,312,050 Total Other Debt Outstanding 24,982,335

Combined Outstanding Debt 128,232,335

General Obligation Bonds 6,195,000 Full Faith & Credit Bonds 97,055,000 Contracts 356,688 Notes 1,221,819 Leases 2,091,778 Housing Authoirty 21,312,050 Total Other 122,037,335

Total Indebtedness $ 128,232,335

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BUDGET POLICY 2013-14 1. POLICY OVERVIEW

The County Strategic Plan provides the framework for budget preparation in terms of services, funding mechanisms and priorities for the allocation of discretionary resources. The Plan emphasizes the allocation of General Fund resources toward programs that provide a County-wide benefit. Consistent with past practices, the budget focuses on long-term stability for core services and maintaining an ending fund balance consistent with this policy.

2. GENERAL FUND PROGRAMS A. Overall Approach: The bottom-line goal is to limit the aggregated General Fund expenditure growth to no more

than 2.0% for fiscal year 2013-14. This is the anticipated level of growth that can be supported by projected revenues and fund balance requirements.

B. General Fund staffing is expected to remain at current levels. Staff reductions (including modifications to temporary positions and overtime) should be evaluated and pursued where feasible. Proposed budgets are to reflect any cost savings as a result of not filling vacant positions.

C. Operating expenditures will be budgeted at a level required to maintain necessary and essential support for current service levels. Operating expenditures should be reviewed closely and reduced where feasible.

D. Revenue Estimates: Department revenues will be budgeted based on the best information available at the time the budget is prepared. Limited or no growth in department revenues should generally be accompanied by adjustments in the requested expenditure level.

E. New Revenue Sources: Departments will continue to pursue additional revenue sources where appropriate and feasible.

F. Expenditure Reductions: Diminishing revenues, declining fund balance or other factors may require a decrease in expenditures.

G. Discretionary Funding: Allocation of discretionary resources by organization units will be based on the amount received in the current fiscal year. Discretionary resources that are not required to maintain current base service levels will revert to the General Fund for future use.

H. Programs Previously Supported by Serial Levies: Prior to the passage of Ballot Measures 47 and 50, the Washington County Cooperative Library System (WCCLS) and Major Streets Transportation Improvement Program (MSTIP), were supported by revenues from dedicated serial levies. Measure 50 eliminated these levies by combining them with the County permanent tax rate. The annual transfer to WCCLS and MSTIP will be adjusted by the percentage change in assessed value. These programs continue to function within the goals/intentions originally approved by the voters. These are not considered General Fund programs and the amount transferred to the respective funds are not included in the General Fund reserve calculation.

3. SPECIAL FUND PROGRAMS

A. Special fund staffing levels must be commensurate to available resources and approved service levels. Requests for additional positions funded by dedicated resources will be reviewed on a case-by-case basis along with the sustainability of the revenue source. Temporary staffing will be used when funding cannot be assured beyond one year.

B. Operating expenditures will be budgeted at a level required to maintain necessary and essential support for approved service levels.

C. Revenue Estimates will be based on the best information available at the time the budget is prepared. D. Special funds will continue to pursue new revenue sources where appropriate and feasible. E. Expenditure Reductions: Diminishing revenues, declining fund balance or other factors may require a decrease in

expenditures. F. General Fund Transfers will be based on historical levels, unless otherwise recommended by the County

Administrative Office.

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4. INTERNAL COST RECOVERY

In order to clearly define the true cost of each direct service the County prepares a Cost Allocation Plan. Departments provide input and review the annual plan. A second Cost Allocation Plan is prepared for Federal Grant compliance purposes.

5. BUDGET MODIFICATIONS The County Administrator may recommend modifications when appropriate in order to continue effective operations, provide adequate service levels, achieve cost savings or cost avoidance, and implement Board priorities.

6. LOCAL OPTION LEVIES

Local option levies are considered a special revenue funding (Special Fund) source and expenditures must conform with the language approved by the voters.

7. STRATEGIC INVESTMENTS

The County will continue to seek opportunities to make strategic investments in technology and other physical infrastructure aimed at modernizing or enhancing the efficiency of County services as resources allow.

8. RESERVES, CONTINGENCIES AND FUND BALANCES A. General Fund Reserve/Contingency/Fund Balance: The General Fund reserve (beginning fund balance) and the

Revenue Stabilization reserve fund are a critical and core element of the County’s financial planning and fiscal stability. These reserves contribute to the preservation of the County’s bond rating, meet cash flow requirements, accommodate cyclical variations in revenues, provide for unanticipated, intermittent or future planned expenditures, and minimize the need to rely on General Fund local operating levies for the long-term sustainability of programs and services. The goal is to maintain a reserve that is 20% or greater and no less than 15% of General Fund revenues. The amounts transferred to MSTIP and WCCLS are excluded from the General Fund revenues for purposes of calculating the fund balance reserve (see 2H.). The General Fund reserve will be allocated in the annual budget as follows:

a) Approximately 6% will reside within departmental budget appropriations based on the assumption that aggregated departmental expenditures will be approximately 94% of budget, with 6% being unspent and a part of the fund balance at year-end, and

b) The remainder of the reserve will be distributed between the General Fund and the Revenue Stabilization Fund; a portion of the reserve may be unappropriated.

B. Special Fund Reserves/Contingencies: The need for a reserve and/or contingency is dependent on the purpose

of each fund. For many capital and non-operating funds it is necessary to maintain a reserve (fund balance) to meet long-term liabilities and construction or replacement schedules. Reserves for capital and non-operating funds may be appropriated or unappropriated depending on the individual fund’s requirements. Operating funds may require reserves to meet operating obligations, emergency requirements or other unanticipated needs. Reserves for operating funds should be appropriated in the fund’s contingency.

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9. STATE PROGRAMS A. Current State Funding: State programs operated by the County will reflect the level of service attainable given the

amount of funding provided. If State funding is reduced, there will be no increase in County General Fund resources unless mandated. When an increase is required, the department will make every effort to minimize the increase by considering alternate service delivery systems, and/or a return of the program to the State. Where there are existing contributions being made to State programs, the impact of reducing the contribution to the lowest allowed by State/Federal mandates will be considered. If a budgeted county contribution is above the minimum required by State/Federal mandates, budget submittals should identify what the minimum is, justify the higher county contribution, and provide information about service impact if the contribution were to be reduced. Reductions will be incorporated into the department’s requested budget whenever feasible.

B. New State Funding: New or increased State funding for existing or proposed programs will be considered based on local needs and requirements placed on the County by accepting the funding. Whenever possible, additional funding will first be used to reduce the General Fund contribution to existing programs. The ability of the State to commit to long-term funding that meets the County’s full cost requirements will be an important consideration in any decision to accept additional funding for expansion of existing programs and/or initiation of new programs.

C. System Balance: This policy is not intended to preclude the use of County resources when the Board determines it necessary in order to provide a balanced service delivery system or meet other Board policies and priorities.

10. LOBBYING AND GRANT APPLICATIONS A. Approval to Pursue: County Administrative Office (CAO) approval is required before appointed County

representatives and employees pursue lobbying efforts on matters having budget implications, and before grant applications are submitted to the granting agency. Elected department heads should advise the County Administrative Office before official positions are taken on matters that might affect the County’s budget or financial status. Board approval is required to accept grants of $75,000 or more.

B. In-kind Contribution: Where matching funds are required for grant purposes, the priority is to use as much “in-kind” contributions as allowed rather than hard-dollar matches.

11. REIMBURSEMENT FOR DUES AND CONTINUING EDUCATION REQUIREMENTS

A. Dues and Licensing Costs: Any costs incurred for positions that require a specific license or dues in order for the employee to perform assigned duties will be paid by the County. Examples include attorney bar dues, sanitarian and nursing dues, etc.

B. Continuing Education: Any costs incurred for positions that require continuing education in order for an employee to maintain the required license in 11.A. above will be paid by the County. Examples include State Bar classes for attorneys, nurse practitioner continuing education requirements, etc.

C. Reimbursements: Items A and B above are not intended to preclude the funding of dues, licensing and/or continuing education that are not specifically required by a job classification, but rather to affirm the funding of these costs when such a job classification requirement exists.

12. MID-YEAR REQUESTS, GENERAL FUND CONTINGENCY A. Non-Emergency Requests: In those cases where a department is faced with an unanticipated cost of a non-

emergency nature that is beyond its control, every effort will first be made to use departmental resources prior to a transfer from General Fund contingency. Departmental budgets will be reviewed during the fiscal year for compliance with budget law. A transfer from contingency will be made to cover unavoidable costs that cannot be absorbed in the existing budget.

B. Emergency Requests: Emergency requests during the fiscal year will be submitted to the County Administrative Office for review and analysis and may be forwarded to the Board of Commissioners for their consideration.

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13. BUDGET CONTROLS A. Legal Compliance: Expenditure appropriations will be adopted at the organization unit level. In order to comply

with local budget law, actual year-end expenditures cannot exceed appropriations for each organization unit. B. Administrative Compliance is at the organization unit level. Consult with the CAO for any major program

changes. Finance approval is required for any budget adjustments.

14. CONTRIBUTIONS TO OUTSIDE AGENCIES Funding to Outside Agencies will be considered by the Budget Committee/Board if adequate resources are available, the use of funds for this purpose will not adversely impact County programs, and the allocation of resources is consistent with the Strategic Plan and other Board policies and priorities. Consideration of funding requests from an outside agency requires the submittal of written justification in advance of the budget hearings.

Should reductions in expenditures be necessary at any time in the future, consistent with the resource reduction strategy, funding to outside agencies will be considered prior to reductions in County programs.

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COUNTY STRATEGIC PLAN SUMMARY Community Vision Our vision is to be a prototype community for 21st Century America, reflecting the best of our community’s achievements, diversity, values and its pioneering spirit. Guiding Principles Honesty, flexibility and fairness Recognize the limits of our resources and promote sound business practices in meeting the priority needs of the

community Innovation and use of technology Stewardship Honor and value public service Partnerships Fundamental Principles Washington County Primarily provides services of County-wide benefit Is one of many participants in the continuum of services Prioritizes services according to a finance plan Cannot be all things to all people; nor a government of last resort Methods of Service Delivery Direct Service – directly provides service Partnerships – partners with others to provide services Supporting the Agenda – supports others’ activities and initiatives Countywide vs. Municipal Services County 2000 dictates that County-wide property tax dollars will be expended on those services that are of

Countywide benefit and furthermore, that those services are to be provided on a prioritized basis according to the priorities of the community.

Municipal services benefit specific sub-areas and groups within the County. Cities, geographically limited special districts, or user fees typically fund these services.

Organization Mission Provide specific services within the bounds of resources and in a professional, efficient manner. We will honor the Constitution of the United States. Traditional Service Strategies General Government

Employ technologies to improve overall effectiveness Service levels will be in proportion to the size of the organization Committed to effective citizen involvement Committed to prudent financial practices and operating within existing resources Maintain accurate and uniform property assessments Refinement of Support Services functions

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Public Safety & Justice Support a base-level of County-wide public safety and criminal justice services Services which are not of County-wide benefit shall be funded by other mechanisms and not by a uniform

countywide property tax Priority for investment is to remedy any imbalances in services that impact the public’s safety and welfare, and

the justice systems ability to respond at the necessary level Where found to be cost-effective, the development and use of a continuum of community sanctions and

services to supervise juvenile and adult offenders should be maximized Promote and support the development and implementation of a broad range of crime prevention measures Service delivery should be provided in a collaborative and cooperative effort

Land Use

Careful land use planning inside the UGB (Urban Growth Boundary) Development within UGB must be accompanied by a full-range of urban level services in order for the County

to approve an application and provide for design and environmental standards that enhance the quality of the development

Committed to balancing individual property rights with neighborhood livability and the needs of the community as a whole

Absent others, the County will provide planning services at a municipal level (current and long range) Current planning, land development and building programs will be self-sufficient with fees. Limited County-

wide resources are directed toward code enforcement and public assistance services. Long-range planning efforts will be redirected from performing regular updates of community plans toward

maintaining and participating in various regional and state planning efforts and rules to manage growth and maintain quality of life

The County shall assume a leadership role for land use and transportation planning to assure the various federal, state, regional and local mandates are met.

Housing

Action will require partnerships with community groups as well as the private and public sectors; and that financing for these programs will come primarily from the creative packaging of federal, state, and local non-General Fund sources.

The County recognizes the relationship between housing and economic development and providing housing options for people who work in our communities. The County supports modestly priced rentals and first-time ownership housing opportunities. The County believes these can be best provided in partnership with cities, and the private and nonprofit sectors. The primary role of the County is to be a coordinator in facilitating these partnerships through the use of tax exempt financing, expedited development review and approvals, monitoring and certifying levels of affordability, securing other state and local resources and providing technical assistance.

County surplus property may also be made available for the development of affordable housing in partnership or as part of the public housing program of the County

County recognizes the housing needs of the elderly and disabled. The County’s goal is to advance persons to greater self-sufficiency whenever possible.

County is committed to innovative solutions

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Transportation – Capital Projects Transportation services will be focused on County-wide transportation issues and projects, including: Improvements to adopted County-wide road system Analysis of north-south traffic problems in the Tualatin-Hillsboro corridor Promote and develop increased intra-county transit service Foster energy-neutral modes of transportation, including: mass transit, light rail, carpooling, bicycling and

walking Balance transportation planning by addressing growth in transportation requirements and still address issues

of community livability and the environment Increase in funding is necessary if the major multi-modal regional and county projects are to be met Regularly update County Transportation Plan Implement a regional vehicle registration fee to fund necessary arterial improvements and new sources of

revenue for local transit services should be considered; MSTIP should be sustained Road Maintenance

First, money is to be spent on state mandated road work, emergency repair and hazard elimination. Second, the money is to be allocated on general maintenance on County major road systems, including rural resource roads. Remaining funds are allocated towards reconstruction.

Enhanced level service will need to be addressed via alternate forms of funding Privatization and “least-cost” analysis will be continued and enhanced

Health and Human Services

The County’s health and human services programs will emphasize prevention. Such programs include public education and information and treatment programs on such issues as: drug & alcohol abuse prevention; parenting & prenatal care; child abuse prevention; communicable disease prevention education; mental & emotional disturbances; developmental disabilities; and services for the elderly, veteran’s and disabled.

The County will encourage visibility of health and human service issues, including services within and beyond the scope of our service continuum

To the extent additional General Funds are available; the County will increase investment in health and human services

The County will focus on individuals and families in greatest need The County will focus on collaborative opportunities with private and nonprofit partners Every effort will be made to purchase services that can be effectively provided by the private sector or

nonprofit Emphasis will be placed on user fees that support the level of service provided Continue to advocate for stability in the continuum of federal and state resources Animal control to be funded by fees assessed to pet owners


There is a continual demand for increased cultural, educational and recreational programs and facilities. However, given the priority assigned to other County services, there is a lack of resources to meet these demands. These services will need to be funded through increased reliance on fees or other non-General Fund sources.

Washington County is not traditionally in the parks business. Hagg Lake improvements will need to balance accessibility to residents with environmental concerns. Costs will be funded by dedicated sources other than general fund discretionary resources.

Continual emphasis on coordination with cities, special districts and Metro to assure collective goals is met. Cooperative Library Services will provide support services to local libraries and to provide direct service to

special populations.

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In concert with OSU Extension, the County will maximize the application of limited resources in promoting the continued vitality of the Washington County agricultural community

The Fairplex is a multipurpose, year-round event and conference facility. Fair and event revenues and grants will finance future development plans.

The County commits through advocacy, coordination and technical assistance, to further the level of educational excellence Provide school districts current demographic information Involved in projects to improve the review and impact analysis of individual development applications from

school districts Other Strategies Citizen Involvement

The County supports the following citizen involvement mechanisms: Community-based Citizen-based Media/information based Access to public officials CPO/CCI TVCA Board Meetings Neighborhood Associations Publications Public Hearings Advisory Boards Press Release Polling Task Forces Documents Elections Focus Groups

Livability and Environment Highlights of the County’s efforts and policy positions in terms of livability and the environment:

Support of the Urban Growth Boundary – County’s development philosophy states that development inside the UGB must be accompanied with a full range of urban level services in order for the County to approve the application. In addition, the development must provide for design and environmental standards that enhance the quality of the development. The Board will unequivocally oppose the expansion of the UGB before its required thresholds are met.

Aspiration for a balanced transportation system – The Transportation plan recognizes the automobile as the primary mode of transportation, while calling for strong transit, demand management, and bicycle and pedestrian elements to complement, and, in some cases, substitute for improvements to the roadway system.

Support of land trust acquisition and planning – The County’s inventory of land should be reviewed for potential greenway and park sites

Solid Waste management planning Enhancement of water quality (Clean Water Services)

Economic Development

In terms of direct service, the County’s role is limited to providing the basic governmental services. These services provide the infrastructure that makes economic development possible. The County will also partner with other organizations to provide economic development coordination, marketing, business recruitment and business retention. The County may provide limited financial support to countywide or regional economic development agencies or programs. Finally the County will take the lead in facilitating the development of a coordinated economic development plan for the County as a whole.

Annexation

Cities are recognized as the ultimate municipal service provider. As opposed to stating a specific deadline for the withdrawal of municipal services and forcing the solution, the County determined that when annexation and/or incorporation occurred, practicality and resident interest would drive the timeline. Residents who are requested to annex shall continue to enjoy the opportunity to vote on annexation pursuant to their statutory rights. The exception (double majority) accomplishes the same end for typically small scale annexations or unoccupied property by requiring written approval of over 50% of registered voters and 50 percent of property owners.

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The County will maintain the following service strategies until annexation/incorporation takes place: ESPD, URMD and minimum funding of land use planning services.

Internal Organizational Development The County’s organizational development strategy is composed of three main sections:

Leadership section focuses on values, mission, goals and objectives; addresses the value and responsibility of public service and ethical standards

Human resources management plan focuses on supporting and empowering the individual employee and the organization through a wide range of systems and supports to improve the work environment, promote staff development and ensure fair and equitable treatment

Management practices focuses on policy development, communication, organizational structure, goal setting and performance evaluation

Financial Plan The financial plan represents two key elements: Resource Allocation Strategy and the Resource Reduction Strategy. Resource Allocation Strategy County 2000 distinguishes between services of County-wide benefit and municipal services.

Countywide services are to be funded by a broad-based revenue structure. Further distinctions are made between those County-wide services that are to be funded primarily by the General Fund and those County-wide services that are to be funded primarily by special revenue.

Another distinction is made between those General Fund supported County-wide services that, to the extent additional resources are available are slated for growth in General Fund support and those that will receive constant or decreasing General Fund support. Priority will be given to: a) funding Health and Human Services programs, and b) strategic investments in the Public Safety and Justice System to remedy any imbalances. The remaining County-wide services will receive steady or decreasing General Fund support.

Resource Reduction Strategy

1. General Philosophy – To the extent possible, across-the-board reductions will be avoided. The goal is to reduce the quantity of services, not the quality.

2. Resource Reduction Priorities – The County will begin with category 1 and proceed to other categories as required.

1. Elimination of General Fund “block grant” support for outside agencies that are not funded by dedicated resources

2. Moderate service level reductions will be proposed on a case-by-case basis. These reductions will focus on reducing general fund support.

3. Major new sources of discretionary revenue will be evaluated 4. Major program reductions will be proposed

First are program reductions that will reduce discretionary expenses beginning with: a) culture, education and recreation; b) base level of Sheriff’s Patrol; and c) certain planning and survey programs. Second level reductions would be pursued in Health and Human Services and Public Safety and Justice. The County may also evaluate returning state programs

5. A reduced County work week 6. Protection from debt and obligations through authorized restructuring

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READER’S GUIDE

ORGANIZATION OF THE BUDGET DOCUMENT

A budget, as defined by Oregon State Law, is a “financial plan containing estimates of revenues and expenditures for a single fiscal year.” Local governments have the option of budgeting on a 24-month biennial budget period, or by a fiscal year.

Washington County operates, and budgets, on a fiscal year beginning July 1 and ending the following June 30. Budgeting requires local governments to evaluate plans and priorities in light of the financial resources available to meet those needs.

The County budget is organized based on the following hierarchy:

Functional Area Fund Organization Unit Program

This Budget Summary document is divided into sections as follows:

County Organization Budget Message

The County organization documents the Commissioner Districts, budget committees and organizational chart of the County. The County Administrator’s budget message contains information that assists the Budget Committee and the public in understanding the budget. State statute requires the budget message to contain a brief description of the financial policies reflected in the budget as well as proposed changes from the prior year’s budget and any major changes. Key Initiative & Issues highlight areas of specific concern and are included in this section.

Budget Overview Summary information includes an overview of the County budget, General Fund Overview and Discretionary

Revenue information. Operating Budget This section includes those functional areas that provide services directly to the community or to another part of

the County organization. These functional areas cover General Government; Public Safety & Justice; Land Use, Housing & Transportation; Health & Human Services; Culture, Education & Recreation; and Non-departmental. Budget Detail tables and analysis is included for each organization unit. All County employees are accounted for in the operating budget.

Capital Budget Facilities & Technology and Transportation capital projects are included in the capital budget section. Non-Operating Budget Includes Debt and Other Financing, Risk Management/Insurance, Replacement/Reserves, and Miscellaneous.

This budget accounts for those activities that provide internal support to the entire County organization. Service Districts The Enhanced Sheriff Patrol District (ESPD), Urban Road Maintenance District (URMD), North Bethany County

Service District for Roads (North Bethany CSDR) and Service District for Lighting #1 (SDL) are all under the authority of the Board of County Commissioners.

Summary Schedules These schedules present the budget by category and fund for revenues, expenditures, full-time equivalent

employees (FTE), assessed value & property taxes and debt outstanding as of July 1. This section also includes the Budget Policy, County Strategic Plan Summary, Reader’s Guide and Glossary.

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BUDGET PROCESS The County’s annual budget process is guided by the State of Oregon’s Local Budget Law which requires the following:

An annual budget be adopted prior to the beginning of the fiscal year (July 1) to which it applies; There must be notification of public meetings when the budget will be discussed; and That there is opportunity for public input; and a summary of the budget must be published in a local

newspaper prior to adoption.

Budget Calendar

July – August Finance drafts calendar; begins working on Cost Allocation Plan

September – December Departments work on their budgets

January – March County Administrative Office and departments review and analyze requested budgets

April Proposed budget documents are compiled and printed

May Budget Committee convenes for two public meetings

June Board of County Commissioner’s considers adoption of the approved budget

July Adopted budget becomes effective

Budget Committee

A quorum of the Budget Committee (comprised of the Board of Commissioners and five lay (citizen) representatives must approve the levying of property taxes at the time the budget is approved, and the Board of Commissioners must do the same at the time of adoption. All Budget Committee meetings are open to the public and are advertised as such. Advertisements of the public hearing prior to the Board of Commissioners adoption include a summary of the budget as approved by the Budget Committee.

Budget Basis Washington County’s financial reports are prepared following the guidelines recommended by the Government Finance Officers Association (GFOA) of the United States and Canada. The proposed budget described herein substantially conforms to Generally Accepted Accounting Principles (GAAP). The County’s budget is prepared under the modified basis of accounting. Under the modified accrual basis of accounting, revenues are recorded at the time they become measurable and available and expenditures are recognized at the time the liabilities are incurred. For financial reporting purposes governmental fund types (general fund, special revenue funds, debt service funds, and capital project funds) are accounted for on the modified accrual basis of accounting.

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The accrual basis of accounting is used for financial reporting of proprietary fund types (internal service funds and enterprise funds) and for the government-wide financial statements required by the County’s requirements. Under the accrual basis of accounting, revenues are recorded at the time they are earned and expenditures are recorded at the time liabilities are incurred. The measurement focus of the proprietary funds is on the flow of economic resources. The difference between the methods used for budgetary versus financial reporting primarily affects the accounting for depreciation and capital outlay. Expenditures are appropriated by organization unit for each fund. These appropriations establish the level of control for each organization unit and may not be over-expended. Most operating funds also include an appropriation for contingency. Expenditures cannot be made against this appropriation without additional Board actions (see Budget Adjustments below). All appropriations lapse at the end of each fiscal year.

Budget Adjustments Oregon Local Budget Law sets forth procedures to be followed to amend the budget as events occur after budget adoption. The type of event determines the procedure to be followed. The adopted budget appropriates contingencies in each fund to be used at the discretion of the governing body. In most cases adjustments can be accommodated by transferring appropriations from fund contingencies or from the General Fund to other funds. Oregon Local Budget law allows for the Board of Commissioners to make such adjustments at a regularly scheduled meeting. Should a transfer from contingency exceed 15% of fund appropriations, or the County need to increase appropriations due to additional revenue, the law provides for the following two types of supplemental budget processes:

1. If the increase is less than 10% of the fund, the Board of Commissioners may approve a resolution and order adopting the supplemental budget at a regularly scheduled meeting. Prior to the meeting, specific details of the supplemental budget must be published in a local newspaper.

2. If the increase is 10% or more of a fund, the Board must first hold a public hearing prior to approving a resolution and order. Published notice of the supplemental budget and public hearing are required.

Adopted and Modified Budget The analysis in the Budget Detail pages is prepared based on the proposed budgets for the upcoming fiscal year compared to the current fiscal year budget as modified for any Board approved budget adjustments through mid-April.

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ADVISORY BOARDS AND COMMISSIONS Several hundred County volunteers serve in advisory roles to the Board of County Commissioners; their terms typically run 2-4 years in length. Vacancies for the various boards and commissions listed below are announced periodically by the Board on the County’s website at www.co.washington.or.us/cao and advertised in local newspapers.

Aging & Veteran Services Advisory Committee. This committee advises the department on policy, programs, and actions affecting the delivery of services and generally serves as an advocate for veterans and the elderly. Audit Committee. This committee is charged with overseeing of the financial reporting and disclosure of the County’s external financial audits. Currently the committee consists of one County Board Commissioner and four citizen members. Behavioral Health Council. This council identifies community needs, recommends funding priorities, and helps select and evaluate service providers. The County's emphasis on contracting with community agencies for social services makes the work of this volunteer advisory council critical. Board of Property Tax Appeals. Taxpayers may have their property values on the current tax roll reviewed by this committee. Additionally, this committee may consider penalties assessed for late filing of real and personal property returns and has statutory authority to order values and penalties reduced or sustained. Budget Committee. The Board of County Commissioners and five lay (citizen) members, appointed by the Board, make up the Budget Committee. This committee is tasked with reviewing and, if necessary, revising the proposed budget submitted annually by the County Administrative Office. Civil Service Commission. This commission is responsible for ensuring the proper administration of the Civil Service Act, which includes the areas of classification allocation, testing, appointment, and protection of employee rights. Commission members also serve in an advisory role for the County's affirmative action program. Commission on Children and Families. The commission is charged to help every child reach his or her full potential and to support families and the community in achieving that goal. Working with many partners, the commission looks at conditions in the community that affect children and families and recommends planned strategies and funding to improve those conditions. Community Development Block Grant Policy Advisory Board. Representatives from each of the participating cities and one County representative develop and recommend to the Board of Commissioners a five-year comprehensive plan that guides allocations of Community Development Block Grant funds. Once the plan is in place, the advisory group also reviews and recommends projects for funding. Cultural Coalition of Washington County. The Coalition administers state funds distributed to Washington County from the Oregon Cultural Trust, and then distributes funds through a competitive grant process to Washington County-based cultural organizations to address priorities identified in the Washington County Cultural Plan. Developmental Disabilities Council. This council identifies community needs and advises on program development, planning, monitoring and funding issues. The membership is comprised of service recipients, advocates, professionals and providers.

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Fair Board. This seven member board is responsible for the business and financial management of the Washington County Fair. Fairgrounds Advisory Committee. This nine member board provides input on the priorities and development of the Washington County Fairgrounds Master Plan. Farm Review Board. This board meets annually to discuss and approve farmland rentals and property value information used to determine property taxes on specially assessed farm lands. Homeless Plan Advisory Committee. This committee provides oversight to the implementation of the 10-Year Plan to End Homelessness through partnership building, determining resources and funding, and promoting vision and leadership of the County plan. Housing Advisory Committee. Nine representatives from real estate, banking, building, agriculture, employment, public housing, and neighborhoods advise the Department of Housing Services and Board of Commissioners on affordable housing issues in Washington County. Metzger Park Advisory Board. This advisory board oversees the Metzger Park LID (Local Improvement District) located near Tigard. Park maintenance needs and administrative issues are brought before this board. North Bethany County Service District Budget Committee. The committee represents this specific urban unincorporated area in Washington County and is responsible for reviewing the annual budgets for this Service District. Parks and Recreation Advisory Board. Members of this board provide advice on the maintenance, operations, and capital development needs of Scoggins Valley Park/Henry Hagg Lake. Planning Commission. Nine appointed members advise the Board of Commissioners on land use and transportation planning issues, conduct public hearings, and make recommendations to the Board on comprehensive plan and community development ordinances. Public Safety Coordinating Council. The council's primary responsibility is to encourage development of coordinated policy and funding decisions that address adult and juvenile offenders as well as ways to prevent criminal involvement by youth. Rainbow Lane Special Road District Board. The committee represents this special road district in Washington County and advises the Board of Commissioners and County staff on road maintenance issues for Rainbow Lane and Patricia Lane. Rural Roads Operations & Maintenance Advisory Committee. This committee studies rural road operations and maintenance concerns in Washington County, works with County staff to develop program and funding alternatives, and makes recommendations to the Board of Commissioners. Solid Waste Advisory Committee. Nine appointed members make recommendations on solid waste and recycling policy and programs. This committee works with County staff to review the regulatory framework that governs solid waste collection including rate setting, code and administrative rule development and public education and outreach strategies

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Urban Roads Maintenance District/Enhanced Sheriff's Patrol District/Service District for Lighting #1 Budget Committee. The committee represents the urban unincorporated areas in Washington County and is responsible for reviewing the annual budgets for these Service Districts. Urban Roads Maintenance District Advisory Committee. This committee advises the Board and staff on matters related to road maintenance provided in unincorporated areas. This includes review of service levels, recommendations of the annual work program and the effectiveness and efficiencies of the Urban Road Maintenance District. West Slope Community Library Board. The Board provides input on general library policy, rules, regulations, and makes recommendations regarding the management of the West Slope Library.

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GLOSSARY

COMMONLY USED ACRONYMS ADA American Disability Act AFSCME American Federation of State, county, Municipal Employees A&T Assessment and Taxation AV Assessed Valuation CAO County Administrative Office CCI Committee for Citizen Involvement CDBG Community Development Block Grant CER Culture, Education and Recreation CPO Citizen Participation Organization CWS Clean Water Services DARE Drug Abuse Resistance Education ESPD Enhanced Sheriff's Patrol District FEMA Federal Emergency Management Administration FOPPO Federation of Oregon Parole and Probation Officers FTE Full-time Equivalent Employee GAAP Generally Accepted Accounting Principles GFOA Government Finance Officer’s Association GIS Geographic Information System INTERCEPT Inter-agency Child Exploitation Prevention Team HHS Health & Human Services LID Local Improvement District LOL Local Option Levy LUT Land Use & Transportation LUHT Land Use, Housing, & Transportation MSTIP Major Streets Transportation Improvement Program ONA Oregon Nurse Association OTIA Oregon Transportation Investment Act PERS Public Employees Retirement System PSJ Public Safety & Justice SDC System Development Charge SDL Service District for Lighting SIP Strategic Investment Program TDT Transportation Development Tax TMS Teamsters UGB Urban Growth Boundary URMD Urban Road Maintenance District WCCCA Washington County Consolidated Communications Agency WCCLS Washington County Cooperative Library Services WCPOA Washington County Police Officers Association WISARD Washington County Information System and Resource Database

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COMMONLY USED TERMS ACCOUNT A classification of expenditure or revenue. Example: "Postage" is an account in the

Materials and Services category of expenditures. ADA American Disability Act recognizes and protects the civil rights of people with

disabilities and is modeled after earlier landmark laws prohibiting discrimination on the basis of race and gender. ADA covers a wide range of disability, from physical conditions affecting mobility, stamina, sight, hearing and speech to conditions such as emotional illness and learning disorders. ADA addresses access to the workplace (title I), state and local government services (title II), and places of public accommodation and commercial facilities (title III).

AD VALOREM TAX Tax based on the assessed value of a property. Also see Assessed Value. ADOPTED BUDGET Approved legal spending plan for a fiscal year. In Washington County, the Board of

Commissioners is responsible for adopting an approved budget. APPROPRIATION An authorization granted by a legislative body to spend public funds for specific

purposes. An appropriation usually is time-limited and must be expended before the deadline.

APPROPRIATION An expenditure chargeable to an appropriation. EXPENDITURE APPROVED BUDGET The budget is approved as a result of the Budget Committees’ deliberations and is

submitted to the Board of Commissioners for revision and adoption. ASSESSED VALUATION A valuation set upon real estate or other property by government as a basis for levy-

ing taxes. BEGINNING BALANCE Unrestricted working capital (resources) on hand at the end of the fiscal year, avail-

able to fund the next year's operations. Typically, the fund balance is derived from actual revenues received less actual expenditures.

BUDGET Written report showing the local government's comprehensive financial plan for one

fiscal year. Must include a balanced statement of actual revenues and expenditures during each of the last two years, estimated revenues and expenditures for the current and upcoming year.

BUDGET COMMITTEE Fiscal planning board of a local government, consisting of the governing body plus an

equal number of legal voters from the County. BUDGET MESSAGE Written explanation of the budget and the local government's financial priorities

prepared by the executive officer or chairman of the governing body. BUDGET OFFICER The budget officer, or the person or department designated by charter and acting as

budget officer, shall prepare or supervise the preparation of the budget document. The budget officer shall act under the direction of the executive officer of the municipal corporation

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CAPITAL BUDGET The County’s budget for projects, major repairs, and improvements or additions to the County’s fixed assets (streets, sidewalks, roads, sewers, parks and buildings).

CAPITAL EXPENDITURES An expenditure of high monetary value that results in the creation or revitalization of a

fixed asset.

CAPITAL OUTLAY Items which generally have a useful life of one or more years, such as machinery, land, furniture, equipment or buildings. Items costing $5,000 or more are included in the Capital Outlay expenditure category.

CAPITAL PROJECT A program itemizing the County's acquisitions, additions and improvements to fixed

assets, including buildings, building improvements and land purchases. CONTINGENCY A budgetary reserve set aside for emergencies or unforeseen expenditures not

otherwise budgeted. CONTRACTED SERVICES Services rendered under contract by personnel who are not on the payroll of the

jurisdiction, including all related expenses covered by the contract. COST ACCOUNTING Method of accounting which provides for assembling and recording of all the elements

of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

COUNTY ELECTIONS County clerk or registrar of elections. OFFICER COUNTY 2000 PLAN A policy document developed by the County Board of Commissioners that created a

service delivery system and finance plan. The plan distinguishes between municipal and Countywide services in an attempt to achieve tax and expenditure equity.

COUNTYWIDE Programs that benefit all areas of the County. PROGRAMS CURRENT REVENUE Revenues of a governmental unit which are available to meet expenditures of the

current fiscal year. DEBT SERVICE Interest and principal on outstanding bonds due and payable during the fiscal year. DEBT SERVICE FUND Established to account for the accumulation of resources and for the payment of

general long-term debt principal and interest. DELINQUENT TAXES Taxes remaining unpaid on and after the date on which a penalty for nonpayment is

attached. Even though the penalty may be subsequently waived and a portion of the taxes may be abated or cancelled, the unpaid balances continue to be delinquent until abated, cancelled, paid or converted into tax liens.

DEPARTMENT An organization device used by County management to group programs of like

nature. DEPARTMENTAL Resources directly attributable to departmental efforts/activities or are otherwise

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RESOURCES required to be allocated to specific activities or purposes. Also referred to as “dedicated” resources.

DISCRETIONARY The primary source of funds over which the governing body has some options RESOURCES regarding the activities/purposes to which they are allocated. This spending is

optional, in contrast to departmental resources or appropriation expenditures. EARMARKED FUNDS Revenues, such as a particular tax, designated by statute or constitution for specific

purpose. EMPLOYEE BENEFITS Amounts paid on behalf of employees; these amounts are not included in their & TAXES gross salary. They are fringe benefit payments, and, while not paid directly to

employees, they are nevertheless a part of compensation. Examples are (1) group health or life insurance payments, (2) contributions to employee retirement, (3) social security taxes, and (4) workers compensation and unemployment insurance payments.

ENCUMBRANCE Amount of money committed and set aside, but not yet expended, for the purchases

of public goods or services. ENHANCED SHERIFF County service district formed under the provisions of Oregon Revised Statutes, PATROL DISTRICT (ESPD) Chapter 451, and first approved by the voters in the 1987-88 fiscal year. The district

provides an enhanced level of sheriff patrol in the urban unincorporated area of the County and is funded by a $0.6365 permanent tax rate and has its own board of directors (acting through the County Board of Commissioners).

EXPENDITURE Designates the cost of goods delivered or services rendered whether paid or unpaid. FEES Charges for specific services levied by local government in connection with providing

a service, permitting an activity or imposing a fine or penalty. Major types of fees include business and non-business licenses, fines, and user charges.

FISCAL YEAR Twelve-month period for which a budget is prepared. The County's fiscal year is July

1 to June 30. FIXED ASSET An asset of a long-term character such as land, buildings, furniture and other

equipment with a unit value of $5,000 or more. FULL-TIME EQUIVALENT The ratio of time expended in a part-time position to that of a full-time position. (FTE) The ratio is derived by dividing the amount of employed time required in the part-time

position by the amount of employed time required in a corresponding full-time position.

FUNCTIONAL AREA A group of related activities aimed at accomplishing a major service for which a

governmental unit is responsible. Public Safety & Justice is a functional area, which includes the Sheriff, District Attorney and Community Corrections.

FUND A sum of money or other resources set aside for the purpose of carrying on specific

activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. A fund is a distinct financial or fiscal entity.

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FUND BALANCE The balance of net financial resources that are spendable or available for appropriation.

GENERAL FUND The main operating fund of the County accounting for expenditures and revenues for

Countywide activities. The bulk of the property tax rate is represented by this fund. GEOGRAPHIC An organized collection of computer hardware, software geographic data and INFORMATION and personnel designed to capture, store, update, analyze, display and SYSTEM (GIS) distribute spatially referenced data. GOVERNING BODY County Court, Board of Commissioners, City Council, School Board, Board of

Trustees, Board of Directors or other governing board of a local government unit. GRANT A contribution from one governmental unit to another, usually made for a specific

purpose and time period. INTERGOVERNMENTAL Revenue received from other governments, such as fiscal aids, shared REVENUES taxes and reimbursements for services. INTERNAL SERVICE FUND Consists of organizations created to perform specified services for other County

departments. The services performed are charged to the using department. LOCAL GOVERNMENT Any city, county, port, school district, public or quasi-public corporation (including a

municipal utility or dock commission) operated by a separate board or commission. LOCAL OPTION TAX Voter-approved tax that is levied in addition to the taxes generated by the permanent

tax rate. Local option taxes can be for general operations, a specific purpose, or capital project. They are limited to five years unless they are for a capital project, then they are limited to the useful life of the project or ten years, whichever is less.

MATERIALS AND Accounts which establish expenditures for the operating expenses of SERVICES County departments and programs. These accounts are numbered from 512XX to

51999. MUNICIPAL SERVICES An enhanced level of services that benefit a specific geographical area or target

population that is smaller than the Countywide area or population. NORTH BETHANY The North Bethany County Service District for Roads was approved by voters in COUNTY SERVICE May 2011. The District is authorized a permanent property tax rate of up to $1.25 per DISTRICT FOR ROADS $1,000 assessed value to pay a portion of the cost of constructing roads to serve the (North Bethany CSDR) North Bethany area. Additional funding is anticipated to come from a developer paid

supplemental system development charge, developer paid transportation development taxes and other transportation funds.

OBJECT As used in an expenditure classification, a term that applies to the article purchased

or the service obtained. ORDINANCE Written directive or act of a governing body that has the full force and effect of law

within the local government's boundaries, provided it does not conflict with a State satute or constitutional provision. Also see Resolution.

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ORGANIZATIONAL UNIT Any administrative subdivision of the local government, especially one charged with carrying on one or more specific functions (such as a department, office or division).

OTHER CHARGES Accounts which establish expenditures for expenses other than salary or operations,

such as debt service. PER CAPITA Amount per individual. PERMANENT RATE The maximum rate of ad valorem property taxes that a local government can impose.

Taxes generated from the permanent rate can be used for any purpose. No action of the local government can increase the permanent rate.

PROGRAM A group of related activities to accomplish a major service or function for which the

local government is responsible. PROGRAM EVALUATION A matrix of questions used to evaluate County programs to determine if the program CRITERIA should continue within the County service system. The matrix uses criteria such as:

(1) is the service duplicated by others? (2) is the service mandated? (3) is the service controllable by the County?; etc.

PROPOSED BUDGET Financial and operating program prepared by the Budget Officer, submitted to the

public and the Budget Committee for review. REAL PROPERTY Land and attached structures. REIMBURSEMENT Payment received for services/supplies expended for another institution, agency or

person. RESERVE An account that records a portion of the fund balance which must be segregated for

some future use and which is, therefore, restricted for future appropriation or expenditure.

RESOLUTION An order of a governing body. Requires less legal formality and has lower legal status

than an ordinance. Statutes or charter will specify which actions must be by ordinance and which may be by resolution.

RESOURCES All the means of financing a budget (beginning balance, miscellaneous revenues)

except for encumbered or general reserves. REVENUE Money received to finance ongoing County governmental services (e.g., property

taxes, charges for service, licenses and permits). SALARIES AND Accounts which establish all expenditures for employee-related costs. EMPLOYEE BENEFITS SCHEDULE A listing of financial data in a form and manner prescribed by the state. SHARED TAXES Taxes collected by one level of government and distributed in whole or part to other

levels according to a formula. SPECIAL DISTRICT Independent unit of local government generally organized to perform a single function

(e.g., street lighting, waterworks, parks, fire departments).

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SUBVENTION Provision for assistance or financial support, usually from a higher governmental unit. SUPPLEMENTAL BUDGET Prepared to meet unexpected needs or to spend revenues not anticipated at time

regular budget was adopted; cannot be used to authorize a tax levy. TAX LEVY Amount of tax dollars raised by the imposition of the tax rate on the assessed

valuation. TAX RATE The rate per one thousand dollars of the assessed valuation base necessary to

produce the tax levy. TAXES Compulsory charges levied by a governmental unit for the purpose of financing

services performed for the common benefit. TRANSFERS Amounts distributed from one fund to finance activities in another fund. Shown as an

expenditure in the originating fund and a revenue in the receiving fund. UNAPPROPRIATED Amount set aside in the budget to be used as a cash carryover to the next year’s ENDING FUND BALANCE budget, to provide the local government with a needed cash flow until tax money is

received from the County Treasurer in November. This amount cannot be transferred by resolution or used through a supplemental budget.

UNINCORPORATED AREA The areas of the County outside city boundaries. URBAN ROAD This County service district was formed under the provisions of Oregon MAINTENANCE Revised Statutes, Chapter 451. This District provides an enhanced level SERVICE of local road maintenance to the urban unincorporated area of the DISTRICT (URMD) County. WISARD Washington County Information System and Resource Database. The County’s

automated financial and human resources management system implemented in 2001.

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155 N. First Ave., Hillsboro, OR 97124-3072(503) 846-8685

www.co.washington.or.us