Adoption of the 2009 Skagit County Budget December 9, 2008

2009 Budget Process July – Budget call July – Budget call August – Departments submitted budgets August – Departments submitted budgets September – October – Staff met with departments, reviewed requests, compiled recommendations September – October – Staff met with departments, reviewed requests, compiled recommendations November 18 – Preliminary Budget Available November 18 – Preliminary Budget Available December 2 – Public Hearing to consider testimony December 2 – Public Hearing to consider testimony December 9 – Budget Adoption December 9 – Budget Adoption

General Fund Balanced within available resources Balanced within available resources Revenues & Expenses - $49.2 million Revenues & Expenses - $49.2 million Net change in Fund Balance for $0 Net change in Fund Balance for $0 Property Tax Levy Property Tax Levy Budgeted increase of 1% and new construction Budgeted increase of 1% and new construction Budgeted $700,000 shift from Road Levy Budgeted $700,000 shift from Road Levy

Changes Removed Banked Levy Capacity Removed Banked Levy Capacity Levy Shift - $700,000 Levy Shift - $700,000 Removed.1 FTE from the recommended adds/deletes for Superior Court Removed.1 FTE from the recommended adds/deletes for Superior Court

Special Revenue Funds 45 Special Revenue Funds 45 Special Revenue Funds “…legally restricted...specific purpose…” “…legally restricted...specific purpose…” Combined Budget - $65.8 Million Combined Budget - $65.8 Million Contributions from the General Fund - $4.8M Contributions from the General Fund - $4.8M Health, DEM, Fairgrounds, Law Library, River Improvement, Elections, Parks & Recreation, Senior Services, Clean Water, Planning & Development Services Health, DEM, Fairgrounds, Law Library, River Improvement, Elections, Parks & Recreation, Senior Services, Clean Water, Planning & Development Services

Changes Health Health Transfer budget for a position to contracting for services Transfer budget for a position to contracting for services Fund Welcome Baby Coordinator position for 3 months Fund Welcome Baby Coordinator position for 3 months Special Paths Special Paths Funding for emergent or fully funded projects Funding for emergent or fully funded projects Fairgrounds Fairgrounds Added 2 shows that add to the bottom line Added 2 shows that add to the bottom line Budget Fairgrounds Manager as a County position Budget Fairgrounds Manager as a County position Parks & Recreation Parks & Recreation Reinstated Park Ranger hours Reinstated Park Ranger hours County Roads County Roads Decreased revenue equal to the levy shift; added SRS revenue; eliminated transfer to capital fund; reduced project expenses Decreased revenue equal to the levy shift; added SRS revenue; eliminated transfer to capital fund; reduced project expenses Clean Water Clean Water Revised to exclude assessment increase Revised to exclude assessment increase

Capital Project Funds “…acquisition or construction of major capital facilities…” “…acquisition or construction of major capital facilities…” 4 Active Funds 4 Active Funds Facility Improvement – $5,001,863 Facility Improvement – $5,001,863 REET – $935,885 REET – $935,885 Economic Development – $3,641,202 Economic Development – $3,641,202 Park Acquisition/Improvement - $270,000 Park Acquisition/Improvement - $270,000

Changes Facility Improvement Facility Improvement Projects currently under construction will continue as planned. All other projects on hold. Projects currently under construction will continue as planned. All other projects on hold. Park Improvement Park Improvement Placeholder for emergent and fully funded projects. All other projects on hold Placeholder for emergent and fully funded projects. All other projects on hold

Enterprise Funds “…fee is charged to external users for goods or services…” “…fee is charged to external users for goods or services…” Solid Waste - $10,249,665 Solid Waste - $10,249,665 Drainage Utility - $1,993,133 Drainage Utility - $1,993,133

Internal Service Funds “…account for goods or services provided by one department…to other departments…” “…account for goods or services provided by one department…to other departments…” ER&R - $6,520,639 ER&R - $6,520,639 Insurance Services - $11,564,746 Insurance Services - $11,564,746 Central Services Central Services Information Services – $5,169,826 Information Services – $5,169,826 Geographic Information Services – $963,009 Geographic Information Services – $963,009 Records Management - $667,090 Records Management - $667,090 Unemployment - $80,000 Unemployment - $80,000

Changes Central Services Central Services Revised project estimates based on current status and need to preserve fund balance Revised project estimates based on current status and need to preserve fund balance

Summary of 2009 Budget 55 Active Funds 55 Active Funds Expense Budget - $163 Million Expense Budget - $163 Million Revenue Budget - $150 Million Revenue Budget - $150 Million

What’s Next? Public Hearing on December 16 th to consider 2009 levy rates for General Levy, Road Levy and Conservation Futures Levy Public Hearing on December 16 th to consider 2009 levy rates for General Levy, Road Levy and Conservation Futures Levy 1:30 pm in the Commissioners’ Hearing Room 1:30 pm in the Commissioners’ Hearing Room Adoption of 2009 levy rates Adoption of 2009 levy rates 8:00 am in the Commissioners’ Hearing Room (Consent Agenda) 8:00 am in the Commissioners’ Hearing Room (Consent Agenda)