KOOTENAI COUNTY IDAHO ADOPTED BUDGET FY-2009

Transcription

1 KOOTENAI COUNTY IDAHO ADOPTED BUDGET FY2009 APPROVED IN PUBLIC HEARING ON SEPTEMBER 2, 2008 COMPILED BY THE AUDITORS' OFFICE DANIEL J. ENGLISH AUDITOR

2 , Idaho: FY 2009 Adopted Budget Table of Contents Introductory Section Transmittal Letter... 1 FY 2009 Budget: Funding by Source... 4 FY 2009 Budget: Expenditure by Type FY 2009 Budget by Elected Official...6 FY 2009 Funding and Expenditure Summary...8 Property Tax Levy History FY Levy Dollars Expressed as a Percentage of Market Value FY Property Tax Expressed as a Percentage of Adopted Budget FY Property Tax History FY Organizational Table Staffing Schedule by FY 2008 FY Revenue Budget Summary FY Property Taxes, Interfund Transfers, and Fund Balance Appropriations Budget Summary...18 Elected Official and Assessor Appraisal...21 Assessor...24 County Surveyor...27 Motor Vehicle Registration...29 County Clerk Auditor/Recorder/Elections...33 District Court Clerks...38 County Assistance...40 County Commissioners Adult Misdemeanor Probation...49 Airport...52 Building Inspection...60 Building and Grounds...63 Centennial Trail...66 Commissioners Office...68 Cooperative Extension...70 County Fair...73 County Grant Writer...75 County Snowmobile...77 Court Interlock...79 District Court...81 i

3 FTA Public Transportation Grant Admin Office of Emergency Management General Accounts Replacement Reserve Health Insurance Historical Society Human Resources Information Services Juvenile Detention Center Juvenile Diversion Juvenile Probation Justice General Accounts Legal Services Liability Insurance Risk Management Noxious Weed Control Panhandle Health District Parks and Recreation Planning and Zoning Print Shop / Mail Room Public Access Contribution Public Defender State Snowmobile Solid Waste Tourism Promotion Veteran s Office Waterways Kootenai EMS (County Commissioners) EMS Contract Aquifer Protection APD County Coroner Coroner Prosecuting Attorney Prosecuting Attorney Sheriff Auto Shop Marine Deputy Sheriff Jail Treasurer Treasurer ii

4 September 2, 2008 To the Residents, Elected Officials, Heads, and Employees of Kootenai County: We are pleased to transmit to you the FY Adopted Budget for Kootenai County. The Adopted Budget is the result of several months of effort by the management and staff of Kootenai County government to control the cost of local government, while meeting the changing needs of the community it strives to serve. The formal budget process began with preliminary notices being sent out on March 25th. County departments received budget packages containing the preliminary base operating budgets, personnel budgets, and the necessary forms and instructions. The departments returned the completed budget requests to the Auditors Office by April 25. The review of the budget requests indicated that budget demand exceeded available resources by approximately $10.9 million. The Board of County Commissioners (BOCC) conducted two rounds of budget hearings with the elected officials and department heads to arrive at the final budget that was presented at the public hearing on September 2nd. The purpose of the hearings is to gain a full understanding of the requests from each department, and to allow an appeal of the preliminary decisions that were made to balance the budget after the first round. The Board of County Commissioners set the goals and priorities for the development of the FY 2009 Budget. The continuing goal is to meet all commitments to the taxpayers and public of the County, in terms of both service provision and fiscal responsibility. This year s target included no increase in the foregone tax authority provided by State law. The allowable three percent ($993,368) and new growth authority of ($894,479) are fully utilized in setting the budget for the 2009 fiscal year. The funding priorities set for the budget cycle are as follows: 1. Funding operations at a level which enables each department to accomplish its mission. 2. Funding equitable employee pay rates through the continuing implementation of the Hay compensation plan started in fiscal year Funding increasing health insurance costs while maintaining fiscal responsibility and providing as little financial impact on employees as necessary. One of the primary points in formulating the budget was to minimize the property tax amounts. The result is that this year s budget is $2,214,781 under the available tax limit. The upper limit for property taxes is $37,568,545 which consists of the following elements: 1) FY property tax levy (33,112,261), 2) tax dollars generated by new development (894,479), 3) 3% tax increase (993,368) and 4) foregone tax authority (2,568,437). The Fiscal Year (FY) budget includes $35,353,764 in the requested property tax levy. 1

5 The foregone tax authority of Kootenai County was adjusted by the Idaho State Tax Commission to provide relief for a systems issue that resulted in a 2006 property tax collection shortfall to many taxing districts across the county. The amount of that change was $353,656 for Kootenai County which was added to the previous year s foregone balance of $2,214,781 resulting in the adjusted foregone balance of $2,568,437. The Board of County Commissioners have opted to drawn down the adjustment amount and will utilized the funds to make the school districts whole for the cash shortfall because school districts do not accumulate foregone balances and were left without a self directed remedy. The Adopted Budget meets or exceeds those goals. Following are the major themes of the Budget. Budget Totals The Adopted County Budget totals $74,915,204, which includes new capital projects and debt service totaling $7,268,731, grant operations equal to $2,605,849, and the selffunded medical insurance plan costs total $6,192, Construction: The General Construction Fund budget does not include any significant new construction projects for the coming year. The most significant capital activity during the upcoming year will be the ongoing process of establishing a second transfer station in Post Falls to help the solid waste system address the growth needs of the county and alleviate the traffic at the existing transfer station in Coeur d Alene. This project is carried over from the previous two fiscal years largely due to bidding process delays and it is anticipated to open early in the new fiscal year. 2. Grants: The Grants Fund budget represents an estimate of the grant dollars that the County is likely to receive during the coming fiscal year. The County may not receive the total $2,605,849 budgeted, or conversely the total could exceed this balance over the course of the year. Many independent factors will influence our outcomes including available funding and any new initiatives undertaken at federal or state government levels. Given that this is an election year there usually is very little in the way of significant program or funding changes; however, the following year could be very interesting. 3. Health Insurance: The Health Insurance Fund is a passthrough budget, adopted at $6,192,303. Each fund is budgeted for a group insurance expense using an internal per employee rate based on anticipated claims, administrative costs, and reinsurance premiums for the coming year. We pass this balance into the Health Insurance Fund where actual costs are paid, and accounted for as an internal service fund. 4. Justice Fund: The Justice Fund operating budget is increased $1,834,215 for this fiscal year. The major portion of this increase is being provided to address the increasing population and related law enforcement needs of the county. Accordingly, this translates into a greater need for operating and staffing funding for the Sheriff s operations which accounts over two thirds of this change. Please see the attached Kootenai County: Budget History Comparison for details. Property Tax Implications The levy rate needed to fund the budget is per $1 of taxable value, or approximately $2.29 per $1,000 of taxable value. The levy rate for fiscal year 2008 was , or approximately $1.96 per $1,000 of taxable value. This results in an increase from last year of approximately 17%. 2

6 For a taxpayer with property having a taxable value of $100,000, last year s property tax was about $196. The Adopted Budget will result in a tax bill from the County of approximately $229. This example assumes that there is no change in taxable value of the property between the two years. Capital Projects There is not a capital project scheduled for the coming year with property tax implications. New Personnel Personnel requests for the FY 2009 Budget included positions. The approved budget includes new fulltime equivalent (FTE) positions. This leaves forty one and a half position requests unfunded for the coming year and will require future consideration. With increases to address the staffing requirements for the Sheriff s Patrol Division, Juvenile Detention, Jail Operations, 911 Call Center, and District Court, justice activities continue to be the significant area of personnel growth budgeted for this year. Salary Adjustments The Adopted Budget includes a 3.0% payroll increase totaling $1,222,968, with implementation scheduled for October Pay increases will be merit based as determined by the management of each department. Conclusion Following is summary budget data detailing new personnel and budget changes by department. We display audited actual information where available for each fiscal year. The Supplemental Items schedule discusses the new requests made by the respective departments. Please contact the Kootenai County Auditors Office or the County Commissioners for additional information at Your questions and comments are welcome. Sincerely, Dan English, Kootenai County Clerk 3

7 FY 2009 Budget: Funding by Source : Total Budget $74,915,204 (excludes EMS & Internal Service Fund) $6,420,900 $23,380,633 $5,108,544 $2,605,849 $2,045,514 $35,353,764 Cash on Hand 6.8% State Funds 8.6% Fees and Charges 31.2% Grants 3.5% Other Sources 2.7% Property Tax 47.2% 4

8 FY 2009 Budget: Expenditure by Type : Total Budget of $74,915,204 (excludes EMS & Internal Service Fund) $44,712,587 $6,887,196 $381,535 $22,933, % Debt Service 59.68% Personnel 9.19% Capital Outlay 30.61% Operating Costs 5

9 FY 2009 Budget by Elected Official Total Budget of $74,915,204 (excludes EMS and Internal Service Fund) $22,088,596 $263,291 $2,009,845 $3,724,829 $546,265 $7,694,593 $38,587,785 Commissioners 51.5% Clerk 10.3% Treasurer 0.7% Assessor 5.0% Coroner 0.4% Sheriff 29.5% Prosecuting Attorney 2.7% 6

10 Property Tax Levy History FY (Property Tax levied) Millions $40 $35 $33.1 $35.4 $30 $26.3 $24.7 $26.7 $25 $20 $15 $10 $5 $ FY 2005 FY 2006 FY 2007 FY 2008 FY

11 Levy Dollars Expressed as a Percentage of Market Value FY % 0.35% 0.30% 0.25% 0.25% 0.23% 0.21% 0.20% 0.18% % of Market Value 0.15% 0.10% 0.05% 0.00% FY 2005 FY 2006 FY 2007 FY 2008 FY

12 Property Tax Expressed as a Percentage of Adopted Budget FY % 45.7% 47.3% 47.2% Property Tax % 45.00% 42.1% 40.00% 35.00% 34.1% 30.00% 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% FY 2005 FY 2006 FY 2007 FY 2008 FY

13 : Property Tax History from FY FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Property Tax Levy 26,259,202 24,725,844 26,739,448 33,112,260 35,353,764 Levy Rate Net Market Value 7,538,915,245 10,032,996,469 14,738,083,931 16,119,876,918 15,389,184,934 County Budget 57,407,858 72,549,641 63,523,587 69,998,607 74,915,204 (Excluding Kootenai EMS) % of Market Value 0.35% 0.25% 0.18% 0.21% 0.23% Property Tax % 45.74% 34.08% 42.09% 47.30% 47.19% Property Tax Relief $ 1,179,313 $ 4,876,673 $ 4,060,332 $ $ This chart depicts the data used on the preceeding three graphs, and provides trend information on the Kootenai County property tax levy, property v and budgets, as well as the relationships between those items for the period from October 2002 through September 2008 (FY 03 through FY 08). Foregone Available 275,732 2,101,523 2,175,021 2,568,437 10

14 Administration & Information Center KOOTENAI COUNTY, IDAHO ORGANIZATIONAL CHART January 2007 BOARD OF COUNTY COMMISSIONERS Parks & Waterways VOTERS Grantwriter Office of Emergency Mgt. Information Systems Building & Grounds Extension Office Veterans Services Justice Services Reprographics 911 Solid Waste Juvenile Detention Administrative Services Building & Planning Ramsey Transfer Station Juvenile Probation Legal Services & Risk Mgt. Public Defender Fighting Creek Landfill Juvenile Diversion Human Resources Airport Noxious Weeds Recycling Adult Misdemeanor Probation CLERK Auditor Recorder Elections County Assistance District Court Clerks SHERIFF Administration Jail Driver s Licensing Auto Shop Marine ASSESSOR Administration Residential & Specialized Appraisal DISTRICT COURT JUDGES Vehicle Licensing Mapping Surveyor Court Security Law Clerks CORONER PROSECUTING ATTORNEY TREASURER LEGEND ELECTED OFFICIAL Division Sub Designed for the Kootenai County Comprehensive Annual Financial Report 11

15 , Idaho Staffing Schedule by /Elected Official Reconciliation Expressed in FTE's (Full Time Equivalents) Fiscal Year 2008 thru 2009 Budget FY08 FY09 Final Final Budget Staffing New Budget Name Totals Changes Positions Totals County Commissioners Commissioners (4) Grant Writer Building & Grounds Veterans Services Planning & Zoning Building Inspection Print Shop/Mailroom 4.00 (0.50) (3) Information Services (1.00) Legal Services Human Resources Extension Office OEMHomeland Security Exercise Coordinator Gran Office of Emergency Management Communications (0.15) (13) Communications Systems Juvenile Diversion Public Defender Juvenile Detention Ctr (7) Adult Misdemeanor Probation Juvenile Probation JPEnhanced Tobacco Tax JPBlock Grant AMPDUI Grant Airport Operations Noxious Weed control Parks & Recreation 3.50 (0.25) (16) Snowmobile County Management Snowmobile State Management (16) Waterways 3.50 (0.25) (16) Solid Waste Admin SW Operations (1) SW Operations (Prairie) Total Commissioners County Clerk Auditor (1.00) (1) Elections (2) Recorders District Court Clerks (0.75) (11) County Assistance 7.00 (1.00) (2) District Court (0.40) (10) Mental Health Drug Court Total Clerk (2.15) Assessor Assessor Assessor County Surveyor Motor Vehicle Licensing Revalappraisal Revalmapping Total Assessor Treasurer Treasurer Total Treasurer Coroner Coroner Total Coroner

16 , Idaho Staffing Schedule by /Elected Official Reconciliation Expressed in FTE's (Full Time Equivalents) Fiscal Year 2008 thru 2009 Budget FY08 FY09 Final Final Budget Staffing New Budget Name Totals Changes Positions Totals Sheriff Sheriff Auto Shop Sheriff Admin Sheriff Animal Control 3.00 (5) Sheriff Civil Sheriff Patrol (4.00) (9)(14) 4.00 (17) COPS UHP Sheriff Detective Sheriff Driver License Sheriff Records Sheriff Jail (1.17) (8) (15) Sheriff Marine Deputy SMD Boater Safety (6) 0.75 Total Sheriff (1.67) Prosecuting Attorney Prosecuting Atty (0.10) (12) Total Prosecutor (0.10) County Totals (2.47) (5)(6) (1) The Solid Waste billing clerk position moved to the SW department. (2) Clerical position moved to Elections from County Assistance. (3) Print shop staffing modified to reflect technology update. (4) Receptionist position moved to F/T 40 hrs per week. (5) Animal Control officers moved into a new division. (6) Additional staffing allocated to Marine Deputy and Boater Safety activities. (7) Mental Health Clinician position approved during FY08 (8) Temporary position should not have been added to this form FY07 (9) Interim reinstatement of two Patrol Deputies (10) Change in Security Screener hours (11) Night Records and General Clerk were approved at 40 hr each were reduced to 25 hours each (12) Approved increase of 20 hours for Senior Clerical Aide FY07 only 16 used (13) 911 Dispatcher position approved at 40 hours, entered at 34 hours (14) Duplicated vacant positions miscalculated in FY07 removed FY08 (15) Control Room Supervisor duplicated FY08 (16) Reallocate.5 FTE to Snowmobile at a rate of.25 FTE from Parks and Waterways each (17) 2 Patrol officer positions are delayed for hire in April

17 , Idaho: FY 2009 Revenue Budget Summary Major Operating s (includes Kootenai EMS and Juvenile Justice) Elected Official and Budget FY Commissioners Office 10, General Accounts 11,753, Planning and Zoning 125, Planning and Zoning Hearing Bodies 23, Building Inspection 1,447, Print Shop / Mail 27, Print Shop / Purchasing 18, Information Services Admin 134, Information Services Sheriff 40, Information Services GIS 3, Legal Services 121, Cooperative Extension 2, OEM Equipment 42, OEM HMLS 210, OEM Citizens Corp 55, OEM HMLS Training 101, OEM Exercise Personel 56, OEM Administration 45, OEM HMLS LETPP 2, OEM Exercise 36, OEM NRP NIMS 48, ,871, Enhanced 1,800, Juvenile Diversion 8, Auditor 132, Elections 20, Recorders 929, County Assistance Operations 40, Treasurer 36, County Surveyor 55, Motor Vehicle Registration 960, Coroner 10 Total General Fund $ 20,158, Replacement Reserve 100, Total Replacement Reserve/ Acquisition $ 100, Liability Insurance 678, Total Liability Insurance Fund $ 678, Internal Services Health Insurance 6,192, Total Health Insurance Fund $ 6,192, Justice General Accounts 21,361, Public Defender 59, Juvenile Detention Center 2,522, Adult Misdemeanor Probation 510, Adult Misdemeanor Probation Pretrial Services 145, Juvenile Probation 528, Juvenile Probation Tobacco Tax 429,177 14

18 , Idaho: FY 2009 Revenue Budget Summary Major Operating s (includes Kootenai EMS and Juvenile Justice) Budget Elected Official and FY Juvenile Probation Corrections Act 287, Juvenile Probation Lottery Fund 32, Juvenile Probation JAIBG 26, Sheriff Admin 339, Sheriff Animal Control 16, Jail Operations 1,041, Prosecuting Attorney 68, Total Justice Fund $ 27,367, Centennial Trail 15, Total Centennial Trail Fund $ 15, Tourism Promotion 7, Total Tourism Promotion Fund $ 7, FTA Public Transportation 1,684, Total Public Transportation Fund $ 1,684, Airport 941, Total Airport Fund $ 941, County Fair 100, Total County Fair Fund $ 100, Noxious Weed Control 303, Noxious Weed Control IECWMA 1, Noxious Weed Control Eurasian Milfoil 231, Total Noxious Weed Fund $ 535, Panhandle Health District 691, Total Health District Fund $ 691, Historical Society 15, Total Historical Society Fund $ 15, Parks 215, Parks Boat Launch Fees 30, Total Parks Fund $ 245,076 15

19 , Idaho: FY 2009 Revenue Budget Summary Major Operating s (includes Kootenai EMS and Juvenile Justice) Budget Elected Official and FY County Snowmobile 94, State Snowmobile 132, Sheriff Snowmobile Rescue Enforcement 20, Total Snowmobile Fund $ 247, Waterways 262, Sheriff Marine Deputy 240, Sheriff Marine Deputy Boater Safety 162, Total County Vessel Fund $ 664, Public Access Contribution 16, Total Public Access Contribution Fund $ 16, County Assistance CAT 70, County Assistance Admin 1,608, Total Indigent Fund $ 1,678, District Court 1,856, District Court Drug Court 12, District Court DUI Court 13, District Court Mental Health Court 50, Total District Court Fund $ 1,932, Court Interlock 19, Total Court Interlock Fund $ 19, Revaluation Appraisal 2,139, Revaluation Mapping 1, Total Revaluation Fund $ 2,140, Emergency Management Services 1,821, Total Emergency Management Fund $ 1,821, Aquifer Protection 248, Total Aquifer Protection District Fund $ 248, Solid Waste 15,427, Total Solid Waste Fund $ 15,427,060 Total Budgeted Revenues $ 82,928,875 16

20 , Idaho Property Taxes, Interfund Transfers, and Fund Balance Appropriations Fiscal Year 2009 Interfund Tansfers Interfund Transfers In Out Fund Balance Appropriations Property Taxes Total by Fund FUND 10 General Fund 8,962,001 2,195,558 1,933, ,000 9,854, Replacement/ Acquisition Fund 100, , Liability Insurance Fund 558, , , Justice Fund 19,886,639 2,753,667 2,753, ,084 20,555, Centennial Trail Fund 5,000 5, Tourism Promotion Fund 1,300 1, Airport Fund 356, , County Fair Fund 100, , Noxious Weed Control Fund 303, , Health District Fund 647,507 44, , Historical Society Fund 15,000 15, Parks Fund 215, , Snowmobile Fund 134, , County Vessel Fund 12,864 12,864 38Public Access Contribution 2,000 2, Indigent Fund 1,393,656 1,393, District Court Fund 826, , , Revaluation Fund 2,089,516 50,000 2,139, Emergency Mgmt Fund 1,736,368 1,736, Solid Waste Fund 4,160,000 4,671,401 3,518,042 3,006, Court Interlock Device Fund 6,000 6,000 Totals by Source $ 37,090,132 $ 9,358,341 $ (9,358,341) $ 5,108,544 $ 42,198,676 17

21 , Idaho: FY 2009 Budget Summary Major Operating s (includes Kootenai EMS and Juvenile Justice) Expenditure Expenditure Expenditure Budget Budget Dollar Percent Elected Official and FY 2005 FY2006 FY2007 FY2008 FY2009 Change Change Assessor Appraisal 1,783,597 1,848,620 1,905,733 2,081,081 2,089,206 8, % Assessor 558, , , , ,527 30, % County Surveyor 70,521 71,791 72,135 75,625 79,342 3, % Motor Vehicle Registration 739, , , , ,044 23, % Total: Assessor 3,152,271 3,282,299 3,376,194 3,607,377 3,673,119 65, % County Clerk Auditor/Recorder/Elections 1,323,336 1,383,353 1,422,961 1,551,294 1,641,452 90, % District Court Clerks 1,819,473 1,893,353 1,953,369 2,061,887 2,136,983 75, % County Assistance 2,116,849 2,050,778 1,960,185 1,900,591 1,975,742 75, % Total: County Clerk 5,259,658 5,327,484 5,336,515 5,513,772 5,754, , % County Commissioners 911 2,058,026 2,147,492 2,628,296 3,083,836 3,671, , % Adult Misdemeanor Probation 327, , , , , , % Airport 757, , , , ,468 44, % Building Inspection 696, ,165 1,049,442 1,063,508 1,224, , % Building and Grounds 505, , , , ,955 22, % Centennial Trail 0 48,546 13,055 15,000 15, % Commissioners Office 517, , , , , , % Cooperative Extension 181, , , , ,861 (22,651) 12.91% County Fair 100, , , , , % County Grant Writer 53,855 53,989 54,704 58,315 60,484 2, % County Snowmobile 2,744 2,744 2,966 19,199 65,199 46, % Court Interlock 16,272 12,405 10,510 19,000 19, % District Court 1,059,685 1,475,076 1,690,280 1,885,925 1,897,666 11, % FTA Public Transportation 454,008 1,317,568 1,565,590 1,422,316 1,684, , % Office of Emergency Management 999, , ,448 1,023, ,733 (292,195) 28.54% General Accounts 2,189,229 1,157,127 1,216,028 1,408,886 1,441,176 32, % Replacement Reserve 0 0 1,730, , ,000 (300,000) Historical Society 22,000 17,659 15,000 15,000 15, % Human Resources 190, , , , ,410 28, % Information Services 1,893,841 2,079,042 2,523,867 2,321,677 1,704,309 (617,368) 26.59% Juvenile Detention Center 1,878,006 2,006,668 2,090,559 2,088,363 2,467, , % Juvenile Diversion 246, , , , ,431 25, % Juvenile Probation 358, ,728 1,189,475 1,159, ,666 (661,128) 57.00% Justice General Accounts 294, , , ,000 1,462,968 1,242, % Legal Services 402, , , , ,305 (14,761) 2.78% Liability Insurance 507, , , , , % Risk Management ,160 28,160 Noxious Weed Control 289, , , , ,961 (84,385) 13.69% Panhandle Health District 596, , , , ,623 53, % Parks and Recreation 150, , , , ,097 48, % Planning and Zoning 519, , , , , , % Print Shop / Mail Room 250, , , , ,784 (13,662) 4.89% Public Access Contribution 10, ,000 16,000 2, % Public Defender 1,514,190 1,838,042 1,738,234 1,796,031 1,913, , % State Snowmobile 52,881 80,166 90, , ,963 28, % Solid Waste 6,817,688 7,215,540 7,378,641 10,112,648 11,208,651 1,096, % Tourism Promotion 7,391 7,132 5,753 7,500 7, % Veterans Services 80,772 85,633 89,041 98, ,071 6, % Waterways 224, , , , ,173 97, % Total: County Commissioners 26,227,019 28,497,424 33,027,506 34,933,611 38,072,385 2,738, % County Coroner Coroner 237, , , , ,291 5, % Prosecuting Attorney Prosecuting Attorney 1,899,246 1,809,487 1,788,035 1,896,085 2,009, , % Sheriff Auto Shop 186, , , , ,713 6, % Marine Deputy 188, , , , , , % Sheriff 5,931,616 6,797,925 7,318,690 7,212,008 8,550,679 1,338, % Jail 6,236,146 7,151,520 8,000,178 8,490,314 9,325, , % Total: Sheriff 12,542,248 14,392,989 15,905,999 16,179,150 18,471,459 2,292, % 18

22 , Idaho: FY 2009 Budget Summary Major Operating s (includes Kootenai EMS and Juvenile Justice) Expenditure Expenditure Expenditure Budget Budget Dollar Percent Elected Official and FY 2005 FY2006 FY2007 FY2008 FY2009 Change Change Treasurer Treasurer 369, , , , ,265 21, % Subtotal this Schedule: 49,687,886 54,050,886 60,076,076 62,911,883 68,790,541 5,478, % Reconciliation to Published Budget: General Reserve Appropriation 350, , ,000 Justice General Reserve Appropriation 350, , ,000 General Construction 0 EMS Override Levy 1,331,784 Solid Waste Construction 221, , ,500 2,910,000 4,160,000 Tourism Promotion Fund (nonoperating) Device Fund (nonoperating) Grant Fund (includes portion of Juv. Probation operations) 905,221 6,866, ,495 2,616,967 2,500,715 TOTAL PUBLISHED BUDGET COUNTY 52,146,775 61,078,924 62,352,071 69,138,850 76,151,256 OTHER BUDGETARY ELEMENTS Aquifer Protection , ,550 EMS 1,266,480 1,468,808 1,550,283 1,687,726 1,821, , % Internal Services Health Insurance 4,092,392 5,255,516 5,608,675 6,192, , % 19

23 ASSESSOR

24 Appraisal/Mapping 46421/46425 Budget History Requirements: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year Personnel Services 1,533,600 1,684,471 1,740,222 1,793,032 1,976,826 1,978,594 1, % Operating Costs 76,827 76,596 70,517 97, , ,612 9, % Capital Outlay 22,530 37,882 14,831 3,023 (3,023) % Debt Service 0 0 Total 1,610,427 1,783,597 1,848,621 1,905,734 2,081,081 2,089,206 8, % Resources: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year al Revenue 3,564 2,271 32,318 1,446 2,000 1,400 (600) 30.00% Interfund Activity Governmental Resources 1,606,863 1,781,326 1,816,303 1,904,288 2,079,081 2,087,806 8, % Total 1,610,427 1,783,597 1,848,621 1,905,734 2,081,081 2,089,206 8, % * Governmental Resources includes Fund cash balances used to fund current operations. Personnel Total Revaluation Mapping Appraisal Mapping Total Personnel Services 1,533, ,871 1,978,594 Operating Costs 88,602 22, ,612 Capital Outlay Debt Service Total 1,622, ,881 2,089,206 21

25 Revaluation Appraisal Revaluation Appraisal A Budget B Budget C Budget Personnel $ 1,533,723 New Personnel Total A Budget $ 1,533,723 Base 40,378 Base Increase 9,340 Total Base & Increase $ 49,718 Travel & Training 38,884 Computer Equip Capital New Program Total Adjusted Budget $ 1,622,325 BASE BUDGET DETAILS Increases to Requested BOCC Base After Object Code/Description Base Budget Base Budget Base Budget Adjustments BOCC Adj 7910 Printing & Copies 8,169 (4,274) 3,895 3, Postage 4,565 4,565 4, Office Supplies 9,100 (5,326) 3,774 3, Paper 2, ,247 3, Printing Supplies 4,208 4,208 4, Motor Fuels & Lubricants 9,070 8,135 17,205 (3,135) 14, Vehicle Maintenance & Expenses 3,700 (208) 3,492 3, Miscellaneous Supplies 884 (20) Telephone Vehicle Repair 4,935 1,285 6,220 (1,285) 4, Equipment Repair Print Shop Costs 1, ,313 1, Witness Payments 50,000 50,000 (50,000) Base Budget Total $ 40,378 $ 59,420 $ 99,798 $ (54,420) $ 45,378 TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Per Diem 5,351 5, Airfare/Mileage 5,295 5, Lodging 9,855 9, Automobile Rental 1,100 1, Miscellaneous Travel Expense Seminars/Professional Assoc. 12,157 12, Subscriptions/Journals/Books 4,676 4,676 Travel & Training Total $ 38,884 $ $ 38,884 Equipment & Capital Quantity Amount BOCC Adjustments Requested Description Requested Quantity Approved Deleted 3 Office chairs 1, ,740 1 Dell Computer 1, ,600 1 Full Worksation 1, ,800 2 JetPro and Laser Jet printers 2, ,325 4 Digital Cameras (*) Approved expenditure for department, charged from ISPC Control Total Equipment & Capital Expenditures $ 4,340 22

26 Revaluation Mapping Revaluation Mapping A Budget B Budget C Budget Personnel $ 444,871 New Personnel Total A Budget $ 444,871 Base 15,299 Base Increase 290 Total Base & Increase $ 15,589 Travel & Training 6,421 Computer Equip $4,800 IS PC Control Capital New Program Total Adjusted Budget $ 466,881 BASE BUDGET DETAILS Increases to Requested BOCC Base After Object Code/Description Base Budget Base Budget Base BudgetAdjustments BOCC Adj 8001 Office Supplies 1,200 (7) 1,193 1, Paper 3, ,637 3, Printing Supplies 2,839 (7) 2,832 (333) 2, Computer Supplies Miscellaneous Supplies 365 (15) Equipment Repair Cmptr Sftwr Maint. 6, ,500 6, Print Shop Costs Base Budget Total $ 15,299 $ 333 $ 15,632 $ (333) $ 15,299 TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Per Diem Airfare/Mileage 1,016 1, Lodging 1,250 1, Automobile Rental Miscellaneous Travel Expense Seminars/Professional Assoc. 2,930 2, Training Materials Travel & Training Total $ 6,421 $ $ 6,421 Equipment & Capital Quantity Amount BOCC Adjustments Requested Description Requested Quantity Approved Deleted 4 Desktop Equus PC's 4,800 4* 4,800 1 Office Chair Total Equipment & Capital Expenditures $ 5,090 (*) Approved expenditure for department, charged from ISPC Control

27 Assessor Budget History Requirements: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year Personnel Services 479, , , , , ,863 33, % Operating Costs 24,472 56,524 65,060 68,019 78,816 81,664 2, % Capital Outlay 1,514 4, Debt Service Total 505, , , , , ,527 36, % Resources: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year al Revenue (125) % Interfund Activity Governmental Resources 505, , , , , ,527 36, % Total 505, , , , , ,527 36, % * Governmental Resources includes Fund cash balances used to fund current operations. Personnel Total Assessor Administrative Office

28 Assessor Administration Assessor Admin A Budget B Budget C Budget Personnel $ 620,863 New Personnel Total A Budget $ 620,863 Base 63,846 Base Increase 910 otal Base & Increase $ 64,756 Travel & Training 16,908 Computer Equip $300 IS PC Control Capital New Program Total Adjusted Budget $ 702,527 BASE BUDGET DETAILS Increases to Requested BOCC Base After Object Code/Description Base Budget Base Budget Base Budget Adjustments BOCC Adj 7910 Printing & Copies 20, ,005 (120) 20, Newspapers/Magazines Postage 24,420 24,420 24, Office Supplies 1, ,187 2, Paper 1, ,916 1, Printing Supplies 1,867 (274) 1,593 1, Motor Fuels & Lubricants 8099 Miscellaneous Supplies Telephone 1,800 (200) 1,600 1, Recording & Microfiche Service 3, ,420 3, Local Meetings & Meeting Exp Merit System & Awards 3, ,483 4, Other Minor Repairs/Renovate Equipment Repair (80) Print Shop Costs 1,050 (93) Bldg & GroundsProject Costs 608 (308) Base Budget Total $ 63,846 $ 1,110 $ 64,956 $ (200) $ 64,756 TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Per Diem 2,403 (294) 2, Airfare/Mileage 4,412 (915) 3, Lodging 5,295 (330) 4, Automobile Rental 1,265 (140) 1, Miscellaneous Travel Expense 309 (34) Seminars/Professional Assoc. 3,892 3, Subscriptions/Journals/Books Computer User Training Costs 1,000 1,000 Travel & Training Total $ 18,621 $ (1,713) $ 16,908 25

29 Assessor Administration Equipment & Capital Quantity Amount BOCC Adjustments Requested Description Requested Quantity Approved Deleted 1 Dell Laptop with Docking station 1,400 1,400 1 LCD flat screen monitor 300 1* 300 Total Equipment & Capital Expenditures $ 300 (*) Approved expenditure for department, charged from ISPC Control ** Bold and Italicized Font indicates Second Round adjustments 26

30 County Surveyor Budget History Requirements: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year Personnel Services 63,270 66,064 68,205 69,866 73,776 73,616 (160) 0.22% Operating Costs 5,133 4,457 3,587 2,269 5,587 5, % Capital Outlay 3, Debt Service Total 72,203 70,521 71,792 72,135 79,363 79,342 (21) 0.03% Resources: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year al Revenue 100, , , ,195 85,000 55,000 (30,000) 35.29% Interfund Activity Governmental Resources (28,726) (37,609) (70,728) (37,060) (5,637) 24,342 29, % Total 72,203 70,521 71,792 72,135 79,363 79,342 (21) 0.03% * Governmental Resources includes Fund cash balances used to fund current operations. Personnel

31 County Surveyor Surveyor County Surveyor A Budget B Budget C Budget Personnel $ 73,616 New Personnel Total A Budget $ 73,616 Base 3,682 Base Increase Total Base & Increase $ 3,682 Travel & Training 2,044 Computer Equip $300 IS PC Control Capital New Program Total Adjusted Budget $ 79,342 BASE BUDGET DETAILS Increases to Requested BOCC Base After Object Code/Description Base Budget Base Budget Base Budget Adjustments BOCC Adj 8001 Office Supplies 1,905 (76) 1,829 1, Computer Supplies Motor Fuels & Lubricants 773 (44) Vehicle Maintenance Supplies Telephone Vehicle Repair Base Budget Total $ 3,682 $ $ 3,682 $ $ 3,682 TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Per Diem Airfare/Mileage Lodging Subscriptions/Professional Associations Subscriptions/Journals/Books Travel & Training Total $ 2,044 $ $ 2,044 Equipment & Capital Quantity Amount BOCC Adjustments Requested Description Requested Quantity Approved Deleted 1 19" Flat panel monitor 300 1* 300 (*) Approved expenditure for department, charged from ISPC Control Total Equipment & Capital Expenditures $

32 Motor Vehicles / Budget History Requirements: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year Personnel Services 679, , , , , ,333 (15,874) 2.00% Operating Costs 18,975 18,263 20,025 19,657 23,574 25,711 2, % Capital Outlay 1, Debt Service Total 698, , , , , ,044 (13,737) 1.68% Resources: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year al Revenue 878, , , , , ,000 40, % Interfund Activity Governmental Resources (180,080) (183,151) (202,378) (208,377) (104,219) (157,956) (53,737) 51.56% Total 698, , , , , ,044 (13,737) 1.68% * Governmental Resources includes Fund cash balances used to fund current operations. Personnel Motor Vehicle Motor Vehicle Licensing CDA Licensing PF Total Personnel Services 776, ,333 Operating Costs 11,595 14,116 25,711 Capital Outlay 0 0 Debt Service Total 787,928 14, ,044 29

33 Motor Vehicle License CDA Motor Vehicle License CDA A Budget B Budget C Budget Personnel $ 776,333 New Personnel Total A Budget $ 776,333 Base 7,836 Base Increase 1,173 Total Base & Increase $ 9,009 Travel & Training 2,586 Computer Equip Capital New Program Total Adjusted Budget $ 787,928 BASE BUDGET DETAILS Increases to Requested BOCC Base After Object Code/Description Base Budget Base Budget Base Budget Adjustments BOCC Adj 7901 Printing Postage Office Supplies 1, ,706 (500) 2, Paper Supplies Water Security Services 1,440 1,440 1, Merit System & Awards Repair & Maintenance Print Shop Costs 3, ,957 (646) 3,311 Base Budget Total $ 7,836 $ 2,219 $ 10,055 $ (1,046) $ 9,009 TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Travel Per Diem Airfaire Mileage Travel Lodging Prof Dev Seminar Fees Books,Magazines & Ed Aids Computer User Training Costs Travel & Training Total $ 2,586 $ 2,586 ** Bold and Italicized Font indicates Second Round adjustments 30

34 Motor Vehicle License Post Falls Motor Vehicle License Post Falls A Budget B Budget C Budget Personnel $ New Personnel Total A Budget $ Base 13,545 Base Increase otal Base & Increase $ 13,545 Travel & Training 571 Computer Equip $300 IS PC Control Capital New Program Total Adjusted Budget $ 14,116 BASE BUDGET DETAILS Approved for FY08 Increases to Requested BOCC Base After Unanticipated Object Code/Description Base Budget Base Budget Base Budget Adjustments BOCC Adj Revenue 7920 Postage Office Supplies 1, ,763 1, Janitorial Supplies Paper Supplies Janitorial Service 3,720 3,720 3, Security Services 2,989 2,989 2, Electric Gas 2, ,000 3, Water and Sewer Repair and Maintence 1,450 (832) Print Shop Costs Base Budget Total $ 13,545 $ $ 13,545 $ $ 13,545 $ TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Travel Per Diem Professional Development Subscriptions Books Travel & Training Total $ 571 $ 571 Equipment & Capital Approved for FY08 Quantity Amount BOCC Adjustments Unanticipated Requested Description Requested Quantity Approved Deleted Revenue an 1 Flat panel LCD monitor 300 1* Office Desk Chairs $ 560 (*) Approved expenditure for department, charged from ISPC Control ** Bold and Italicized font indicates Second Round adjustments Total Equipment & Capital Expenditures $

35 COUNTY CLERK

36 Clerk/Auditor/Elections/Recorder Budget History / /10209 Requirements: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year Personnel Services 1,062,151 1,127,761 1,201,991 1,237,294 1,372,613 1,376,490 3, % Operating Costs 178, , , , , ,962 52, % Capital Outlay 4,198 17,951 5,410 Debt Service Total 1,245,027 1,323,336 1,383,354 1,422,961 1,585,143 1,641,452 56, % Resources: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year al Revenue 1,143,056 1,372,545 1,254,741 1,170,987 1,140, ,000 30, % Interfund Activity 162, , , , , ,985 (29,015) 17.91% Governmental Resources (60,029) (211,209) (33,387) 89, , , , % Total 1,245,027 1,323,336 1,383,354 1,422,961 1,585,143 1,641,452 39, % * Governmental Resources includes Fund cash balances used to fund current operations. Personnel County Clerk Auditor Elections Recorder Auditor Elections Recorder Total Personnel Services 751, , ,200 1,376,490 Operating Costs 43, ,180 19, ,962 Capital Outlay Debt Service Total 794, , ,857 1,641,452 33

37 Auditor Auditor Budget A Budget B Budget C Budget Personnel $ 751,106 New Personnel Total A Budget $ 751,106 Base 21,350 Base Increase 1,500 Total Base & Increase $ 22,850 Travel & Training 20,275 Computer Equip Capital New Program Total Adjusted Budget $ 794,231 BASE BUDGET DETAILS Increases to Requested BOCC Base After Object Code/Description Base Budget Base Budget Base BudgetAdjustment BOCC Adj 7910 Printing & Copies 2,000 2,000 2, Newspapers/Magazines Office Supplies 3,500 3,500 3, Paper 1,450 1,450 1, Printing Supplies 3,650 1,500 5,150 5, Computer Supplies 3,000 (2,000) 1,000 1, NonCapital Equipment 1,500 1,500 1, Miscellaneous Supplies 1,800 (300) 1,500 1, Consultants 500 (500) 8102 Temporary Personnel Services Other Professional Services 400 (400) 8207 Telephone 850 (150) Local Meetings & Meeting Exp Merit System & Awards Equipment Repair Print Shop Costs 2,500 2,500 2,500 Base Budget Total $ 21,350 $ 1,500 $ 22,850 $ $ 22,850 TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Per Diem 2,548 2, Airfare/Mileage 5,400 5, Lodging 3,980 3, Automobile Rental Miscellaneous Travel Expense Seminars/Professional Assoc. 4,990 4, Subscriptions/Journals/Books Computer User Training Costs 1,440 1,440 Travel & Training Total $ 20,275 $ 20,275 34

38 Auditor Equipment & Capital Quantity Amount BOCC Adjustments Requested Description Requested Quantity Approved Deleted 3 PC w/o monitor 3,000 3,000 Total Equipment & Capital Expenditures $ 35

39 Elections Elections Budget A Budget B Budget C Budget Personnel $ 236,184 New Personnel Total A Budget $ 236,184 Base 164,405 Base Increase 32,785 Total Base & Increase $ 197,190 Travel & Training 4,990 Computer Equip Capital New Program Total Adjusted Budget $ 438,364 BASE BUDGET DETAILS Increases to Requested BOCC Base After Object Code/Description Base Budget Base Budget Base Budget Adjustments BOCC Adj 7976 Legal Notices 2,500 2,500 2, Office Supplies 1,400 1,400 1, Election Supplies 80,000 80,000 80, Temporary Poll WorkersOthers 72,455 72,455 72, Hauling Contracts 5,000 5,000 5, Space Rentals 1,950 1,950 1, TelephoneCell Minor Repairs Cmptr Hrdwr Maint. 31,185 31,185 31, Cmptr Sftwr Maint. 1,600 1,600 1,600 Base Budget Total $ 164,405 $ 32,785 $ 197,190 $ $ 197,190 TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Per Diem Airfare/Mileage 1,308 1, Lodging 1,195 1, Automobile Rental Seminars/Professional Association 1,000 1, Training Materials Subscriptions/Journals/Books Computer User Training Costs Travel & Training Total $ 4,990 $ 4,990 Equipment & Capital Quantity Amount BOCC Adjustments Requested Description Requested Quantity Approved Deleted 2 Computers w/o Monitors 2,000 2,000 Total Equipment & Capital Expenditures $ 36

40 Recorders Recorders Budget A Budget B Budget C Budget Personnel $ 389,200 New Personnel Total A Budget $ 389,200 Base 15,316 Base Increase Total Base & Increase $ 15,316 Travel & Training 4,341 Computer Equip Capital New Program Total Adjusted Budget $ 408,857 BASE BUDGET DETAILS Approved for FY08 Increases to Requested BOCC Base After Unanticipated Object Code/Description Base Budget Base Budget Base Budget Adjustments BOCC Adj Revenue 8001 Office Supplies 4,000 4,000 4, Paper 4,000 4,000 4, Printing Supplies 1,000 1,000 1, Microfiche Supplies 1,000 1,000 1, Recording & Microfiche Service Merit System & Awards Other Minor Repairs/Renovate 3,500 3,500 3, Print Shop Costs Base Budget Total $ 15,316 $ $ 15,316 $ $ 15,316 $ TRAVEL & TRAINING Request BOCC T&T After Travel & Training Adjustments Adjustments 8301 Per Diem Airfare/Mileage Seminars/Professional Assoc. 1,766 1, Subscriptions/Journals/Books Lodging 1,000 1,000 Travel & Training Total $ 4,341 $ 4,341 Equipment & Capital Approved for FY08 Quantity Amount BOCC Adjustments Unanticipated Requested Description Requested Quantity Approved Deleted Revenue 1 Wide Format Scanner 11, ,995 11,995 $ 11,995 Total Equipment & Capital Expenditures $ 37

41 District Court Clerks Budget History Requirements: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year Personnel Services 1,670,993 1,791,301 1,864,247 1,927,378 2,116,118 2,101,499 (14,619) 0.69% Operating Costs 25,869 28,172 29,106 25,991 34,100 35,484 1, % Capital Outlay 585 Debt Service Total 1,697,447 1,819,473 1,893,353 1,953,369 2,150,218 2,136,983 (13,235) 0.62% Resources: $ Change % Change Actual Actual Actual Actual Budget Budget from from Prior Year Prior Year al Revenue Interfund Activity Governmental Resources 1,697,247 1,819,473 1,893,353 1,953,225 2,150,218 2,136,983 59, % Total 1,697,447 1,819,473 1,893,353 1,953,369 2,150,218 2,136,983 60, % * Governmental Resources includes Fund cash balances used to fund current operations. Personnel District Court Clerks