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Kootenai County Idaho KOOTENAI COUNTY IDAHO Adopted Budget Fiscal Year 2019 October 1, 2018 to September 30, 2019 APPROVED AT PUBLIC HEARING ON September 4, 2018 COMPILED BY THE AUDITOR’S OFFICE Jim Brannon - CLERK Kootenai County, Idaho Table of Contents Fiscal Year 2019 Adopted Budget Introduction Budget Award 1 Transmittal Letter 3 Executive Summary 5 General Information Mission and Vision Statements 7 Kootenai County History 8 Demographic and Economic Statistics 9 Labor Force and Employment 10 Organization Chart 11 Financial Policies 12 Fund Narratives 16 Summary of Projected Fund Balance 26 Departments by Elected Official with Funds 27 Diagram - Chart of Accounts 28 Budget Summary Budget Calendar 29 Consolidated Summary of Budgeted Revenues and Expenditures 30 Charts - FY 2019 Funding and Expenditures at a Glance 31 Budget Summary by Elected Official 32 Chart - Budgets by Elected Official 33 Charts - FY 2015-2019 Property Tax 34 Tables - FY 2015-2019 Property Tax, Valuation, and Budget Trends 35 Budgeted Revenues Budgeted Revenue Summary 37 Revenue Projection Factors 39 Budgeted Revenues by Fund 41 Charts - FY 2015-2019 Significant Revenue Sources 42 Budgeted Expenses Budgeted Expense Summary 43 Budgeted Personnel Changes 45 New Positions and Other Personnel Changes 47 Budgeted Capital Outlay Detail by Organization Set 48 i Kootenai County, Idaho Table of Contents Fiscal Year 2019 Adopted Budget Narratives Narratives and Budgeted Expenses / Revenues by Elected Official by 55 Organization Set County Commissioners BOCC Administration 56 BOCC General Accounts 58 Grants Management Office 60 Buildings and Grounds / Replacement Reserve 63 Veterans Services 66 Community Development 68 Reprographics / Mail Center 71 Information Technology 75 Liability Insurance / Risk Management 86 Health Insurance / Wellness Program 89 BOCC Justice Fund General Accounts 93 Public Defender 95 Juvenile Detention Center 97 Juvenile Detention Center Maintenance 102 Adult Misdemeanor Probation 104 Juvenile Probation 109 Sheriff Campus Maintenance 124 Centennial Trail 126 Tourism Promotion 128 Public Transportation - Bus Service 130 Airport 133 County Fair 144 Noxious Weed Control 146 Health District 149 Historical Society 151 Parks 153 Snowmobile 157 County Vessel Waterways 159 Public Access 161 Emergency Medical Services 163 Aquifer Protection District 165 Solid Waste 167 ii Kootenai County, Idaho Table of Contents Fiscal Year 2019 Adopted Budget Narratives (Continued) Solid Waste - Ramsey Transfer Station 170 Solid Waste - Prairie Transfer Station 174 Solid Waste - Rural Systems 178 Solid Waste - Fighting Creek Landfill 180 County Clerk Clerk Administration 190 Auditor 191 Elections 193 Recorder 195 District Court Clerks 197 County Assistance 199 Indigent 201 Treasurer Treasurer 205 Assessor Administration 207 Surveyor 209 Motor Vehicle Licensing 211 Appraisal 215 Land Records 218 Coroner Coroner 220 Sheriff Auto Shop 222 Office of Emergency Management 224 9-1-1 Operations 227 9-1-1 Enhanced 229 Administration 231 Civil 234 Animal Control 236 Patrol 238 Detectives 244 Drivers' License 246 Records 248 SWAT 250 Search and Rescue 252 Jail Operations 254 iii Kootenai County, Idaho Table of Contents Fiscal Year 2019 Adopted Budget Narratives (Continued) Jail Commissary 262 Donation Accounts 263 Drug Seizure 269 Snowmobile Recreation Safety 271 County Vessel Marine Recreation Safety 273 Prosecuting Attorney Civil Division 277 Human Resources 279 Juvenile Diversion 282 Criminal Division 286 District Court Judges Administration 289 Problem Solving Courts 291 Court Interlock 297 Glossary Terminology 299 Acronyms and Abbreviations 304 iv (b GOVERNMENT FINANCE OFFICERS ASSOCIATION D istinguished Budget Presentation Aw ard PRESENTED TO Kootenai County Idaho For the Fiscal Year Begiruring October l,2017 P-b*;a Executive Director 1 This page intentionally left blank 2 Kootenai County Auditor Jim Brannon'Clerk 451 Government Way' P.O. Box 9000 ' Coeur d'Alene, tD 83816-9000 Phone (208)446-1650 . Fax (208)446-1662 http://www.kcgov. us/departments/auditor . Email kcauditor@kcgov. us January 18, 2019 To Kootenai County Residents, Elected Officials, Department Heads, and Employees: I am pleased to present Kootenai County's Adopted Budget for the fiscal year beginning October 1, 2018 and ending September 30,2019, which we refer to as the Fiscal Year 2019 budget. This is the result of several months of work by the management and staff of Kootenai County. Budset Process Our budget process formally began with preliminary notices and necessary forms and instructions sent to all departments March 9, 2018. Departments submitted their preliminary budget requests to the Auditor's Office by April 13, 2018. The Auditor's staff reviewed the requests, corrected them as needed, and prepared a three-year expenditure history for each operating budget line item in every department. The Commissioners then reviewed the budgets as submitted by the Clerk, with specific goals in mind: L. Employee Compensation - Increasing General Pay Bands, Merit Increases, and addressing pay levels of key positions 2. Managing the rising costs of healthcare for employees 3. Addressing capital construction projects The final FY 2019 budget was published twice in the local newspaper, presented at public hearings and adopted via resolution by the Board of County Commissioners in a two-to-one vote. Budeet Goals & Hiehliehts The FY 2019 Adopted Budget meets the Board of County Commissioners' goals. t. General Pay Bands increased by 2.5%. $f .0f V was allocated for General Pay Plan Merit and Sworn and 911 Matrices step increases. A Wage Adjustment Pool was carried forward from 2018 for 5538,906 to address structural pay issues. 2. Employer health care increases total 5692,647. 3. Capital construction projects including E911 infrastructure, lT upgrades and administrative facilities design, paving and camera projects are budgeted at 52.5M. Property Tax lmplications The levy rate needed to fund the FY 2019 budget is.002743776 per $1 oftaxable value. Property with a taxable value of 5100,000 will result in a tax bill of 5274 due Kootenai County. This is a reduction ofS23perS100,000oftaxablevalueoverlastyear'sbudget. Thespecificsofeachpropertytaxbillwilldepend upon the property's valuation. The housing market continues to grow with more than S1.98 billion of additional net taxable market value this year. 3 Total Budeet and Highliehts Kootenai County's FY 2019 Adopted Budget is $94,103,096, which includes capital expenditures of 57,789,976 and personnel increases of 52,303,425. 1. Capitol: We define a capital expenditure as an item costing SS,OO0 or more and having a useful life longer than one year. 2. Personnel lncrease: Includes general pay plan, merit, sworn staff matrices and seven new full-time positions. The County has an Internal Service Fund for employee medical insurance. This year's budget is 59,962,963, an increase over the prior year of nearly StM. Kootenai County has no debt obligations in the FY 2019 budget. long-Term Planninq The County is working toward a clearly defined long-term plan. Through careful planning and prudent investment of current resources, the increased service demands of Kootenai County are being met without taking on any debt. The annual process of assigning fund balances to the long range projects of the County allow for a smooth continuation of multi-year activities. Recent property acquisitions provide room for potential airport expansion and additional space for administrative facilities. Basis of Presentation The County's budget is presented on the modified accrual basis of accounting, Underthe modified basis, revenues are recognized when they become available, that is, when they are collectible within the fiscal year or within sixty (60)daysoftheendofthefiscalyear. Expendituresaregenerallyrecordedwhenaliabilityisincurred.Capital expenditures are budgeted so the required cash flow is available at the time of acquisition. Budget Amendment Process Note Kootenai County regularly makes changes to the Adopted Budget to account for items such as grants and unanticipated revenue. The Budget Amendment process follows the Budget Adoption process: r Publication in the local newspaper . A public hearing . Budget amendment via resolution approved by the County Commissioners Budset Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Kootenai County for our FY 2018 budget. We received this award because our budget met their criteria as a policy document, as an operationso guide, as a financial plan, and as a communications device. We believe our FY 2019 budget also conforms to those requirements, so we are submitting this year's budget to GFOA. I welcome questions or comments on this budget. Please contact the Kootenai County Clerk's Office for additional information. Sincerely, >*-(wn, r? frrn ,rrnnon, Kootenai County Clerk 4 Kootenai County, Idaho Executive Summary Fiscal Year 2019 Proposed Budget Property Tax - $47,299,287 • Base - $45,865,456 • 1.5% increase - $687,982 • New Construction - $1,171,231 • Property Tax Replacement - ($425,382) Major Expenditure Increases • Personnel - $2,303,425 o General Pay Plan 2.5% Merit Increase - $735,990 o New Positions / Other Personnel Increases - $643,668 . New Positions - $420,553 . Overtime and on-call - $99,596 . Temps for Odyssey Project completion - $123,519 o Sworn and 911 Matrices Increase - $231,120 o Wage Adjustment Pool - $538,906 o Employer’s portion of medical
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