2011 Kitsap County Budget Status

(as of September 30, 2011 - 75% of fiscal year)

Revenues:

Administrative Services - Real Estate Excise Tax (REET) receipts continue to trend below budget. We anticipate that reserves will have
to used for debt service obligations if this decline continues. For the month of September we were under budget by $36,835 or -16%.
The year-to-date shortfall in this fund is $537,823.

District Court - Overall revenues continues to trend below budget (currently unfavorable by $79,235). They are not keeping pace with
with last year's revenue. We are not seeing a positive effect from the Traffic Infraction Penalties program. To further complicate matters
the JIS/Trauma account was moved to the traffic account. It had originally been budgeted at $413,000 but year to date only reflects $7,800.
We are not budgeting this account in 2012.

Prosecutor - Traffic Infraction Penalties program revenues are budgeted in the Prosecutors Office however actual revenues are captured
in District Court. From a number of conversations it appears that this process can not be automated. Currently the program has resulted in
$261,000 in actual collections.

Clerk - LFO collections are down. We will continue to monitor this trend.

Treasurer - Property Tax Penalties and Interest receipts continue to trend higher then budget. The current annual budget is $2,079,344.
We are projecting to exceed budget in excess of $650,000. Staff will continue to monitor and report on the status of this account.

GA&O - Sales Tax receipts for the month of September were on track with the budgeted amount, however
our favorable margin continues to drop. We are currently projecting a favorable margin of approximately $400,000 at year end.

Juvenile - Revenues are trending lower then budget due to the performance of some contracts. They have also seen a reduction in funding
coming from the State. They have aggressively reduced expenses, and are looking for alternative revenue sources to offset these losses.

Jail - Budget still reflects $60,000 in Booking Fees. $50,000 was budgeted last year and never collected. A Resolution approving collection
must be passed by the Board prior to any collection occurring in 2011. The Department of Corrections bed usage is down.
We are projecting an estimated shortfall in revenue of $200,000 by year end.

WSU - They are lagging behind in processing paperwork to SSWM for reimbursement of project related costs. Both Admin Services
Services staff and the Public Works Department have requested that they submit the necessary paperwork for reimbursement.
The forecast includes the full receipt of the $130,000 in budgeted revenue, however the processing MUST occur soon.

Expenditures:

Superior Court - over budget in expenses due to a trial, but offsetting revenue is being collected to offset these additional costs.
The SPV case has now concluded and all expenses have been incurred. We expect to address this issue as part of our fourth quarter
budget amendment.

Clerk - An unanticipated case load increase in public defense required an outside contract for legal services, additional expenses were
incurred. If this trend continues they are expecting to exceed budget. There may need to draw from "Public Defense Reserve"
to offset these additional expenses, however they could not provide us with an estimate due to the many variables.

Sheriff - LEOFF retirement expenditures are trending higher then budget. The fuel account budget for 2011 was set lower then it should
have been by approximately $150,000. The projections reflect spending levels anticipated which are consistent with 2010 actuals.
This may need to be addressed in the fourth quarter budget amendment. We are currently projecting the Sheriff's Department to exceed
budget mainly driven by additional overtime and related benefits. Looking to reduce other expenditures to offset overage.

Jail - An unanticipated increase in prisoner medical and prescriptions costs has occurred, mainly driven by four individual cases.
Due to these unanticipated expenses they are projecting to exceed budget by approximately $150,000 dollars by year end. They will be
briefing the Board on this on October 31, 2011 and requesting additional funding from reserves to cover the shortfall.
If approved, this will be included in the fourth quarter budget amendment.

2011 Budget

2011 Year-To-Date

Remaining Balance

Percent of Budget

Revenues

80,806,093

53,946,277

26,859,816

66.76%

Expenditures

79,614,408

56,652,692

22,961,716

71.16%

Page 1 of 10

2011 General Fund Revenues and Expenses

(as of September 30, 2011)
9

Revenues

Original Budget

Amended Budget

Year-To-Date

Projection

Variance

Comments

Commissioners Office
Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

55,000
55,000

$
$
$
$
$
$
$

55,000
55,000

$
$
$
$
$
$
$

42,240
200
42,440

$
$
$
$
$
$
$

56,320
267
56,587

$
$
$
$
$
$
$

1,320
267
1,587

$
$
$
$
$
$
Subtotal $

37,513
82,500
6,791
16,000
142,804

$
$
$
$
$
$
$

120,883
82,500
6,791
34,250
244,424

$
$
$
$
$
$
$

123,200
56,116
5,886
4,556
189,758

$
$
$
$
$
$
$

164,267
74,821
7,848
6,075
253,011

$
$
$
$
$
$
$

43,384 Expecting more revenue from State for SVP trial

(7,679)
1,057
(28,175)
8,587

$
$
$
$

1,411,315

$
$
$
$

1,411,315

$
$
$
$

1,049,239

$
$
$
$

1,398,985

$
$
$
$

(12,330) Adult Probation down

$
$
Subtotal $

1,696,121
644,900
3,752,336

$
$
$

1,696,121
644,900
3,752,336

$
$
$

1,445,063
228,495
2,722,797

$
$
$

1,926,751
304,660
3,630,396

$
$
$

230,630 BARS account change shift dollars from Misc/Other to

(340,240) Fines & Forfeits - not making traffic revenue
(121,940)

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

452,273
1,822,346
729,759
547,265
191,544
3,743,187

$
$
$
$
$
$
$

452,273
1,822,346
729,759
547,265
191,544
3,743,187

$
$
$
$
$
$
$

252,438
1,078,186
462,137
30,696
171,828
1,995,285

$
$
$
$
$
$
$

479,802
1,795,568
688,394
40,928
191,544
3,196,236

$
$
$
$
$
$
$

27,529
(26,778)
(41,365)
(506,337)
(546,951)

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

57,120
425,048
880,270
387,240
42,500
1,792,178

$
$
$
$
$
$
$

57,120
425,048
880,270
387,240
42,500
1,792,178

$
$
$
$
$
$
$

31,943
210,095
653,291
267,112
43,341
1,205,782

$
$
$
$
$
$
$

60,172
309,617
871,055
356,149
57,788
1,654,781

$
$
$
$
$
$
$

3,052 Adjusted for DCRT

(115,431) LFO Collections down
(9,215)
(31,091) Notary/Passport Fees down
15,288
(137,397)

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

1,000
1,000

$
$
$
$
$
$
$

1,000
1,000

$
$
$
$
$
$
$

365
365

$
$
$
$
$
$
$

487
487

$
$
$
$
$
$
$

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

472,800
152,900
1,533,500
25,600
2,184,800

$
$
$
$
$
$
$

472,800
152,900
1,533,500
25,600
2,184,800

$
$
$
$
$
$
$

339,774
82,731
1,226,264
19,599
1,668,368

$
$
$
$
$
$
$

441,032
110,308
1,495,019
26,132
2,072,491

$
$
$
$
$
$
$

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits

$
$
$
$
$

66,093
-

$
$
$
$
$

66,093
-

$
$
$
$
$

65,539
-

$
$
$
$
$

65,539
-

$
$
$
$
$

Misc/Other

$
Subtotal $

100
66,193

$
$

100
66,193

$
$

4,230
69,769

$
$

5,640
71,179

$
$

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

2,239,344
92,426
622,500
2,954,270

$
$
$
$
$
$
$

2,239,344
92,426
622,500
2,954,270

$
$
$
$
$
$
$

2,502,578
57,853
682,150
3,242,581

$
$
$
$
$
$
$

2,936,771
77,137
659,533
3,673,441

$
$
$
$
$
$
$

Superior Court
Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

District Court
Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

Prosecutor
Adjusted for DCRT
Legal billings
$504,065 for Traffic Infractions. Any revenue related
to this are being accounted for in District Court

Clerk

Assessor
(513)
(513)

Auditor
(31,768) Gambling Tax
(42,592) Animal Licensing
(38,481) Recording Fees
532
(112,309)

Coroner
(554) Autopsy reimbursment lower then budget
Autopsies from Mason County, Donations for Indigent
5,540 Burials
4,986

Treasurer

Page 2 of 10

697,427 Interest/Penalties on property taxes

(15,289)
37,033 Unclaimed Property
719,171

General Fund Revenues and Expenses

(as of September 30, 2011)

Revenues

Original Budget

Amended Budget

Year-To-Date

Projection

Variance

Comments

Administrative Services
Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

81,791
81,791

$
$
$
$
$
$
$

81,791
81,791

$
$
$
$
$
$
$

27,014
27,014

$
$
$
$
$
$
$

68,019
68,019

$
$
$
$
$
$
$

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

49,147,221
2,043,898
2,063,202
239,212
53,493,533

$
$
$
$
$
$
$

49,147,221
2,043,898
2,063,202
239,212
53,493,533

$
$
$
$
$
$
$

32,201,784
1,567,564
1,547,403
82,903
35,399,654

$
$
$
$
$
$
$

49,535,712
1,940,085
2,063,204
190,537
53,729,539

$
$
$
$
$
$
$

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

266,886
266,886

$
$
$
$
$
$
$

266,886
266,886

$
$
$
$
$
$
$

28,826
106,530
135,356

$
$
$
$
$
$
$

28,435
262,040
290,475

$
$
$
$
$
$
$

Taxes
Licenses & Permits

$
$

1,477,629
48,000

$
$

1,477,629
48,000

$
$

818,542
48,849

$
$

1,575,574
65,132

$
$

Intergovernmental
Services
Fines & Forfeits

$
$
$

815,729
113,000
20,500

$
$
$

845,866
113,000
20,500

$
$
$

385,549
96,477
12,273

$
$
$

514,065
128,636
16,364

$
$
$

$
Subtotal $

342,956
2,817,814

$
$

342,956
2,847,951

$
$

125,065
1,486,755

$
$

244,578
2,544,349

$
$

97,945
17,132 Gun Permits are up
IBIS Grant & Byne Memorial Grant money budgeted
(331,801) but none used at this time
15,636
(4,136)
Lower transfer amounts then budgeted, transfers
(98,378) depend on actuals spent on OT
(303,602)

$
$
$

3,676,350

$
$
$

3,676,350

$
$
$

2,043,857

$
$
$

3,475,143

$
$
$

(201,207) Low bed usage for DOR, No Fed Marshal funds

$
$
$
Subtotal $

280,000
1,151,000
5,107,350

$
$
$
$

280,000
1,151,000
5,107,350

$
$
$
$

119,309
929,367
3,092,533

$
$
$
$

159,079
1,151,000
4,785,221

$
$
$
$

Still have $60,000 in Booking Fees budgeted not

(120,921) approved, electronic home monitoring program down,
(322,129)

(13,772) Salary transfer revenue, offset in expenses

(13,772)

GA&O
388,491 Sales Tax
(103,813) Timber tax, Liquor board profits
2
(48,675) Interest Earnings
236,006

Facilities Maintenance
28,435 PW heating repair reimbursement
(4,846)
23,589

Sheriff

Misc/Other

Jail
Taxes
Licenses & Permits
Intergovernmental

Services
Fines & Forfeits
Misc/Other

Juvenile
Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$

$
$

$
$

$
$

$
$

$
$
$
$
Subtotal $

1,345,232
83,000
7,000
892,700
2,327,932

$
$
$
$
$

1,353,268
83,000
7,000
892,700
2,335,968

$
$
$
$
$

739,596
46,445
5,189
650,792
1,442,022

$
$
$
$
$

1,164,258
61,927
6,919
892,700
2,125,803

$
$
$
$
$

Bed contracts underperforming, state funding

(189,010) reduction
(21,073) Guardian Ad Litem has no revenue
(81)
(210,165)

$
$
$
$
$
$
Subtotal $

45,500
914,100
732,500
1,692,100

$
$
$
$
$
$
$

45,500
914,100
732,500
1,692,100

$
$
$
$
$
$
$

49,875
602,858
556,956
1,209,689

$
$
$
$
$
$
$

49,875
803,811
682,608
1,536,294

$
$
$
$
$
$
$

4,375
(110,289) Gate Admissions and Ballfield Revenue
(49,892) Space and Facility Rentals
(155,806)

$
$
$

30,000

$
$
$

30,000

$
$
$

$
$
$

30,000

$
$
$

Parks & Recreation

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

WSU Extension
Taxes
Licenses & Permits
Intergovernmental

Services
Fines & Forfeits
Misc/Other

$
$
$
Subtotal $

100,000
130,000

$
$
$
$

100,000
130,000

$
$
$
$

$
$
$
$

100,000
130,000

$
$
$
$

47,126
10,000
57,126

$
$
$
$
$
$
$

47,126
10,000
57,126

$
$
$
$
$
$
$

16,020
89
16,109

$
$
$
$
$
$
$

47,126
9,119
56,245

$
$
$
$
$
$
$

Personnel & Human Services

Taxes
Licenses & Permits
Intergovernmental
Services
Fines & Forfeits
Misc/Other

$
$
$
$
$
$
Subtotal $

Original Budget

Total Revenues

80,666,300

Amended Budget
$

80,806,093

Year-To-Date
$

53,946,277

Projection
$

Page 3 of 10

79,874,552

(881)
(881)
Variance

(931,541)

SSWM reimbursement projected to be received,

however no reimbursement paperwork has been
submitted yet

General Fund Revenues and Expenses

(as of September 30, 2011)

Expenditures

Original Budget

Amended Budget

Year-To-Date

Projection

Variance to Budget

Commissioners Office
Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

1,102,524
4,920
14,226
134,422
1,256,092

$
$
$
$
$
$

1,102,524
4,920
14,226
134,422
1,256,092

$
$
$
$
$
$

820,290
5,940
13,219
81,673
921,122

$
$
$
$
$
$

1,100,686
5,940
13,625
134,422
1,254,673

$
$
$
$
$
$

(1,839)
1,020
(601)
(1,419)

$
$
$
$
$
Subtotal $

2,039,586
22,719
233,729
131,563
2,427,597

$
$
$
$
$
$

2,054,106
22,719
320,829
131,563
2,529,217

$
$
$
$
$
$

1,545,307
14,129
240,944
91,132
1,891,512

$
$
$
$
$
$

2,105,612
22,719
321,259
131,563
2,581,152

$
$
$
$
$
$

Exceeding extra help budget - expecting State

51,506 revenue to help cover
430
51,935

$
$
$
$
$
Subtotal $

2,259,142
31,976
153,198
138,456
2,582,772

$
$
$
$
$
$

2,259,142
31,976
153,198
138,456
2,582,772

$
$
$
$
$
$

1,612,987
41,067
72,377
95,662
1,822,093

$
$
$
$
$
$

2,217,073
41,067
96,503
138,456
2,493,099

$
$
$
$
$
$

$
$
$
$
$
Subtotal $

7,196,676
58,400
373,689
393,628
119,544
8,141,937

$
$
$
$
$
$

7,196,676
58,400
373,689
393,628
119,544
8,141,937

$
$
$
$
$
$

5,169,730
35,245
210,988
267,328
119,544
5,802,835

$
$
$
$
$
$

7,096,974
58,400
281,317
393,628
119,544
7,949,863

$
$
$
$
$
$

$
$

2,919,801
41,804

$
$

3,008,171
41,804

$
$

2,186,840
15,220

$
$

3,004,601
41,804

$
$

Services
Interfund Charges
Other

$
$
$
Subtotal $

2,284,898
176,654
5,423,157

$
$
$
$

2,196,528
176,654
5,423,157

$
$
$
$

1,739,698
127,014
4,068,772

$
$
$
$

2,319,597
176,654
5,542,656

$
$
$
$

Two Ind. Def hired. Should see offset in Service

(3,570) contracts
Public Defense caseload rise cause increase in
123,069 contract cases
119,499

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

1,823,760
17,698
60,170
250,057
2,151,685

$
$
$
$
$
$

1,823,760
17,698
60,170
250,057
2,151,685

$
$
$
$
$
$

1,309,279
6,340
39,040
183,226
1,537,885

$
$
$
$
$
$

1,809,685
17,698
52,053
250,057
2,129,493

$
$
$
$
$
$

(14,075)
(8,117)
(22,192)

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

1,503,047
33,745
81,391
91,425
1,709,608

$
$
$
$
$
$

1,503,047
33,745
81,391
91,425
1,709,608

$
$
$
$
$
$

1,110,390
17,479
38,555
66,296
1,232,720

$
$
$
$
$
$

1,502,888
33,745
81,407
91,425
1,709,464

$
$
$
$
$
$

(159)
16
(144)

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

538,583
12,500
235,060
77,211
14,630
877,984

$
$
$
$
$
$

538,583
12,500
235,060
77,211
14,630
877,984

$
$
$
$
$
$

390,364
6,367
193,941
51,365
642,037

$
$
$
$
$
$

544,238
12,500
258,588
77,211
14,630
907,167

$
$
$
$
$
$

5,655 90% of OT spent

23,528 Indigent Burials, Utilities
29,183

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

652,274
18,274
56,708
82,043
809,299

$
$
$
$
$
$

652,274
17,524
57,458
82,043
809,299

$
$
$
$
$
$

468,680
5,603
45,542
59,601
579,426

$
$
$
$
$
$

644,860
17,524
60,723
82,043
805,149

$
$
$
$
$
$

(7,415)
3,265
(4,150)

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

704,929
5,245
23,633
59,190
792,997

$
$
$
$
$
$

704,929
5,245
23,633
59,190
792,997

$
$
$
$
$
$

498,805
471
16,774
42,101
558,151

$
$
$
$
$
$

701,924
5,245
24,365
59,190
790,724

$
$
$
$
$
$

(3,005)
732
(2,273)

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

603,343
393,100
4,396,078
1,296,025
3,122,173
9,810,719

$
$
$
$
$
$

603,343
393,100
4,396,078
1,273,215
3,122,173
9,787,909

$
$
$
$
$
$

335,074
45,049
2,555,568
999,887
2,529,035
6,464,613

$
$
$
$
$
$

466,718
193,100
4,046,078
1,273,215
3,122,173
9,101,284

$
$
$
$
$
$

Superior Court
Salaries/Benefits
Supplies
Services
Interfund Charges
Other

District Court
Salaries/Benefits
Supplies
Services
Interfund Charges
Other

(42,069) recalculated with unemployment payout

9,091 Over spend supplies
(56,695) Low spending in Special Legal Services
(89,673)

Prosecutor
Salaries/Benefits
Supplies
Services
Interfund Charges
Other

(99,703) Vacant Legal Assistant

(92,372) Low spending in travel/training at this time.
(192,074)

Clerk
Salaries/Benefits
Supplies

Assessor

Auditor

Coroner

Treasurer

Administrative Services

GA&O

Page 4 of 10

(136,626) Salary Vacancy

(200,000) Trails Supplies
(350,000) Public Defense Reserve
(686,626)

General Fund Revenues and Expenses

(as of September 30, 2011)

Expenditures

Original Budget

Amended Budget

Year-To-Date

Projection

Variance to Budget

Facilities Maintenance
Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

1,391,960
134,167
180,977
60,372
1,767,476

$
$
$
$
$
$

1,391,960
134,167
180,977
60,372
1,767,476

$
$
$
$
$
$

1,005,684
87,108
165,845
35,906
1,294,543

$
$
$
$
$
$

1,372,799
134,167
181,127
60,372
1,748,465

$
$
$
$
$
$

(19,161) Staff vacancies

150
(19,011)

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

14,584,158
208,135
594,199
1,956,783
17,343,275

$
$
$
$
$
$

14,609,442
212,988
594,199
1,956,783
17,373,412

$
$
$
$
$
$

10,904,604
134,909
282,803
1,283,549
12,605,865

$
$
$
$
$
$

14,956,029
212,988
377,071
2,106,783
17,652,871

$
$
$
$
$
$

$
$

7,987,861
1,072,110

$
$

7,987,861
1,072,110

$
$

5,842,834
765,502

$
$

7,989,151
1,072,110

$
$

Services
Interfund Charges
Other

$
$
$
Subtotal $

2,238,805
999,981
12,298,757

$
$
$
$

2,238,805
999,981
12,298,757

$
$
$
$

1,652,785
653,063
8,914,184

$
$
$
$

2,388,713
999,981
12,449,955

$
$
$
$

Prisoner Medical (four unforseen major medical

149,908 issues)
151,198

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

5,662,304
124,069
952,869
287,431
7,026,673

$
$
$
$
$
$

5,662,304
124,069
960,905
287,431
7,034,709

$
$
$
$
$
$

4,218,836
76,734
459,160
192,819
4,947,549

$
$
$
$
$
$

5,826,138
124,069
612,213
287,431
6,849,851

$
$
$
$
$
$

110% OT spent, 75% Extra Help spent. $18,000

163,834 annual leave payout not budgeted
(348,692) Low usage in encumbered contracts
(184,858)

$
$
$
$
$
Subtotal $

2,103,664
213,650
798,968
224,422
3,340,704

$
$
$
$
$
$

2,073,664
213,650
828,968
224,422
3,340,704

$
$
$
$
$
$

1,369,039
141,963
527,566
147,476
2,186,044

$
$
$
$
$
$

1,923,642
213,650
858,421
224,422
3,220,135

$
$
$
$
$
$

(150,022) Staff vacancies

29,453 Fair contract
(120,569)

$
$
$
$
$
Subtotal $

114,620
9,793
213,309
25,316
363,038

$
$
$
$
$
$

114,620
9,793
213,309
25,316
363,038

$
$
$
$
$
$

86,405
4,318
134,568
18,230
243,521

$
$
$
$
$
$

119,032
9,793
206,424
25,316
360,565

$
$
$
$
$
$

4,412
(6,885)
(2,473)

1,085,637
11,100
187,003
89,915
1,373,655

$
$
$
$
$
$

1,085,637
11,100
187,003
89,915
1,373,655

$
$
$
$
$
$

776,674
5,766
93,031
64,349
939,820

$
$
$
$
$
$

1,080,765
11,100
184,041
89,915
1,365,821

$
$
$
$
$
$

(4,873)
(2,962)
(7,834)

Sheriff
346,587
(217,128)
150,000
279,459

LEOFF highter then anticipated, OT projecting to go

over
Depends on Grant spending
Fuel - projection exceeds budget but is consistent
with prior year spending. Possible budget adj.

Jail
Salaries/Benefits
Supplies

1,290
-

Juvenile

Parks & Recreation

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

WSU Extension
Salaries/Benefits
Supplies
Services
Interfund Charges
Other

Personnel & Human Services

Salaries/Benefits
Supplies
Services
Interfund Charges
Other

$
$
$
$
$
Subtotal $

Original Budget

Amended Budget

Year-To-Date

Total Expenditures

Total Revenues
Total Expenditures

$ 80,666,300
$ 79,497,425

$ 80,806,093
$ 79,614,408

$ 53,946,277
$ 56,652,692

VARIANCE

Revenues
Taxes
Licenses & Permits
Intergovernmental
Charges for Service
Fines & Forfeits
Misc/Other
TOTAL

1,168,875

Original Budget
$
$
$
$
$
$
$

Expenditures
Salaries & Benefits
Supplies
Other Services
Interfund Payments
Other Uses
TOTAL

79,497,425

53,846,387
200,900
10,307,709
8,386,198
2,664,917
5,260,189
80,666,300

54,273,869
2,413,405
13,078,910
6,474,894
3,256,347
79,497,425

1,191,685

Amended Budget
$
$
$
$
$
$
$

Original Budget
$
$
$
$
$
$

79,614,408

53,846,387
200,900
10,429,252
8,386,198
2,664,917
5,278,439
80,806,093

54,372,043
2,417,508
13,116,426
6,452,084
3,256,347
79,614,408

Projection
$

Variance
$

(702,021)

79,874,552
78,912,387

$
$

(931,541)
(702,021)

(2,706,415) $

962,165

(229,520)

36,147,059
131,580
6,263,461
6,004,843
1,766,219
3,633,115
53,946,277

Projection
$
$
$
$
$
$
$

Year-To-Date
$
$
$
$
$
$

78,912,387

$
$

Year-To-Date
$
$
$
$
$
$
$

Amended Budget
$
$
$
$
$
$

56,652,692

39,651,822
1,409,210
8,482,404
4,460,677
2,648,579
56,652,692

55,029,063
175,440
9,508,417
8,054,434
2,354,959
4,752,239
79,874,552

Variance
$
$
$
$
$
$
$

Projection
$
$
$
$
$
$

Page 5 of 10

54,462,811
2,227,619
12,363,526
6,602,084
3,256,347
78,912,387

1,182,676
(25,460)
(920,835)
(331,764)
(309,958)
(526,200)
(931,541)

Variance
$
$
$
$
$
$

90,768
(189,889)
(752,900)
150,000
(702,021)

2011 Property Tax

$10,000,000
$9,000,000

$8,854,569

$8,448,963

$8,000,000
$7,000,000

$5,000,000

9,373,541

$6,000,000

$4,000,000

$3,975,937

$3,421,225

$3,000,000
488,879
0

192,379

94,536

$1,000,000

135,674

3,738,818

$2,000,000

$0

2011 Actuals

2011 Budget

2010 Actual

Page 6 of 10

2011
Retail Sales Tax
$2,500,000

$2,000,000

$1,500,504

$1,474,383

$1,392,748

$1,634,338

$1,291,816

$1,255,663

$1,453,182

$1,000,000

$1,600,723

$1,996,059

$1,500,000

$500,000

$0

$0

2010 Actual

$0

2011 Budget

$0

Sales Tax Actual

Page 7 of 10

2011
OVERTIME AND EXTRA HELP
(as of September 30, 2011)

OVERTIME
Commissioners Office
Superior Court
District Court
Prosecutor
Clerk
Assessor
Auditor
Coroner
Treasurer
Administrative Services
GA&O
Facilities Maintenance
Sheriff
Jail
Juvenile
Parks & Recreation
WSU Extension
Personnel & Human Services

Actual
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

EXTRA HELP
Commissioners Office
Superior Court
District Court
Prosecutor
Clerk
Assessor
Auditor
Coroner
Treasurer
Administrative Services
GA&O
Facilities Maintenance
Sheriff
Jail
Juvenile
Parks & Recreation
WSU Extension
Personnel & Human Services

361
1,278
3,165
753
42
1,606
13,477
82
378
7,624
2,512
560,914
285,087
77,992
18,119
365
973,755

Actual
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,788
17,847
1,757
3,299
44
6,040
18,287
325
5,173
74,783
72,982
203,325

Budget

% to Budget

$
$
250
$
$
$
$
$
$
15,000
$
$
$
6,883
$
$ 730,977
$
350,000
$
60,000
$
$
$
$ 1,163,110

.
511.20%
.
.
.
.
.
89.85%
.
.
110.77%
.
76.73%
81.45%
129.99%
.
.
.
83.72%

Budget

% to Budget

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

9,745
4,055
18,720
16,491
16,164
100,249
89,800
255,224

.
183.14%
.
.
.
1.09%
.
32.26%
.
.
110.89%
.
32.00%
.
74.60%
81.27%
.
.
79.67%

2011 Jail/Juvenile Sales Taxes (Monthly)

$400,000

$323,758

$350,000

$233,927

$219,703

$234,571
$217,738

Jun

Jul

$251,791

$269,657

Apr

$275,425

$228,765

Mar

$254,965

$292,527

$231,622

$255,217

$150,000

$290,909
$266,453 $261,579

$244,833

$250,000

$200,000

$284,418

$265,141

$288,444

$340,929

$300,000

$100,000

$50,000

$0
Jan

Feb

May
Actual

Budget

Aug
2010 Actuals

Sep

Oct

Nov

Page 9 of 10

Dec

2011 Real Estate Excise Tax Revenue

450,000
392,187
400,000
343,025

350,000
304,184

307,050

300,000
252,588
278,780

246,820

209,895

223,519
212,749
194,334
186,684

249,531

230,199

225,295

155,426

100,000

153,216

150,000

173,523

220,677

200,000 170,374

253,022

250,000

50,000

2011 Actual

2011 Budget

Page 10 of 10

2011DCDBudgetUpdatebyFundingSource
September

2011PERMITTINGFEES
Original/Rev
Budget
REVENUES
BuildingPermits
$2,363,782
BasePermitAppFee
$94,000
Zoning&SubdivisionFees
$97,287
$55,639
PlanCheckingFees
ShorelinePermit&SEPA
$20,995
$16,201
Other
Total $2,647,904

August
$179,841
$17,905
$17,307
$17,612
$6,163
$3,609
$242,437

Projected
Actual+
Varianceto
September
Oct
Projected
Budget
$116,818 $157,079 $1,841,332 $(522,450)
$13,965
$129,690 $35,690
$15,795
$138,422 $41,135
$7,078
$80,383 $24,744
$1,796
$34,724 $13,729
$1,567
$23,010 $6,809
$157,019 $157,079 $2,247,560 $(400,344)

OrigProjectionbyMonth
Income/(Loss)
%ofProjection
Cumulative$
*Cumulative%
*SeasonallyAdjusted

$233,868 $180,947 $157,079

$8,570 $(23,927)
4%
15%
$(258,773) $(282,700)
14%
14%

EXPENDITURES
Salaries&Benefits
Supplies
Services
Interfund
Other

August
$116,716
$1,091
$16,376
$29,989
$
$164,172

OriginalBudget
$1,821,426
$78,454
$201,616
$465,969
$20,000
Total $2,587,465

September
$107,688
$696
$8,515
$41,430
$
$158,329

Projected
Oct
$120,922
$5,338
$16,966
$48,045
$
$191,271

Actual+
Projected
$1,619,871
$29,251
$165,208
$470,225
$20,000
$2,304,556

Varianceto
Budget
$(201,555)
$(49,203)
$(36,408)
$4,256
$
$(282,909)

Balance $60,439 $78,265 $(1,310) $(34,192) $(56,996)

BegBalance
EndBalance
FEECASHRESERVES $489,702 $726,835 $725,525 $691,333 $432,706

DCD Permit Revenue

400,000

BeginningSept1,seasonal projectionsreducedby15%basedon
revenuescollectedYTD.

350,000
300,000
+3,538

250,000

(4,216)
(103,850)

200,000
150,000

(57,174)
(23,927)

166,886

186,032

239,344

207,764

236,094

177,618

242,437

157,019

50,000

+1,654

(62,022)

148,712

100,000

+8,570

(45,273)

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Actual

Projected

Oct

Nov

Dec

2010 Actual

H:\00Budget\052011Budget\000BOCCMonthlyReport
10/13/2011

2011DCDBudgetUpdatebyFundingSource
September

2011DEVELOPMENTENGINEERING
PERMITTINGFEES
Projected
OriginalBudget
August
September
Oct
Permitting
$200,000 $20,278 $9,951 $10,328
InterfundPublicWorks
$1,004,653
SeeSept
$179,529 $72,484
$
Other
Total $1,204,653 $20,278 $189,480 $82,813

Actual+
Projected
$229,618
$918,363
$
$1,147,981

Varianceto
Budget
$29,618
$(86,290)
$
$(56,672)

Actual+
Projected
$906,818
$6,386
$7,123
$227,652
$
Total $1,204,653 $83,088 $82,435 $97,926 $1,147,979

Varianceto
Budget
$(42,752)
$(10,708)
$(2,627)
$(587)
$
$(56,674)

REVENUES

EXPENDITURES
Salaries&Benefits
Supplies
Services
Interfund
Other

OriginalBudget
$949,570
$17,094
$9,750
$228,239

August
$71,167
$880
$588
$10,453

September
$60,519
$333
$524
$21,059

Projected
Oct
$69,522
$1,425
$813
$26,167

Balance $ $(62,810) $107,045 $(15,113) $2

DCD Development Engineering Permit Revenue

40,000
35,000

+11,640

30,000
+7,410

25,000
20,000

+11,501
+662

(2,260)
(6,647)

+9,693
(5,576)

15,000
10,000
18,439

14,549

26,538

24,938

32,425

22,141

19,646

20,278

9,951

5,000

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Actual

Projected

Oct

Nov

Dec

2010 Actual

H:\00Budget\052011Budget\000BOCCMonthlyReport
10/13/2011

2011DCDBudgetUpdatebyFundingSource
September

2011GENERALFUND
REVENUES
GA&O
Other

EXPENDITURES
Salaries&Benefits
Supplies
Services
Interfund
Other

Projected
Actual+
Varianceto
OriginalBudget
August
September
Oct
Projected
Budget
$1,331,320
$332,830
$1,331,320 $
$ $5 $15 $7,651 $8,666 $8,666
Total $1,331,320 $5 $332,845 $7,651 $1,339,986 $8,666

OriginalBudget
$848,822
$39,755
$79,375
$363,368
$
Total $1,331,320

Actual+
Projected
$919,891
$25,017
$38,350
$353,359
$
$108,904 $106,634 $114,327 $1,336,619

August
$91,446
$702
$4,517
$12,238

September
$74,026
$596
$5,797
$26,216

Projected
Oct
$64,317
$6,750
$
$43,259

Varianceto
Budget
$71,069
$(14,738)
$(41,025)
$(10,009)
$
$5,299

Balance $ $(108,899) $226,211 $(106,675) $3,367

2011GRANTS&SSWM
REVENUES
Grants
SSWM

EXPENDITURES
Salaries&Benefits
Supplies
Services
Interfund
Other

Projected
Actual+
Varianceto
OriginalBudget
August
September
Oct
Projected
Budget
$1,286,521 $34,414 $135,917 $135,000 $963,637 $(322,884)
$220,000 $25,906
$36,341 $199,999 $(20,001)
Total $1,506,521 $60,321 $135,917 $171,341 $1,163,637 $(342,884)

OriginalBudget
Original
Budget
$645,722
$45,132
$773,257
$42,410
$
Total $1,506,521

Actual+
Projected
$623,838
$33,668
$469,039
$37,092
$
$61,547 $46,274 $119,727 $1,163,637

August
$46,341
$354
$13,538
$1,314

September
$40,272
$
$3,046
$2,956

Projected
Oct
$50,000
$5,015
$60,000
$4,712

Varianceto
Budget
$(21,884)
$(11,464)
$(304,218)
$(5,318)
$
$(342,884)

Balance $ $(1,226) $89,643 $51,614 $(0)

H:\00Budget\052011Budget\000BOCCMonthlyReport
10/13/2011

2011DCDBudgetUpdatebyFundingSource
September

2011DEPARTMENTOFCOMMUNITYDEVELOPMENT
TOTAL

AllDCD

Projected
Actual+
Varianceto
OriginalBudget
August
September
Oct
Projected
Budget
$6,690,398 $323,041 $815,261 $418,884 $5,899,163 $(791,235)

EXPENDITURES
AllDCD

Projected
Projected
Actual+
Varianceto
OriginalBudget
August
Sep
Oct
Projected
Budget
$6,629,959 $417,711 $393,672 $523,251 $5,952,790 $(677,169)

REVENUES

H:\00Budget\052011Budget\000BOCCMonthlyReport
10/13/2011