2008 Budget Book - Kitsap County Government

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Appendix A Policies Budget Administration - Budget Amendments Budget adjustments are required when either (1) a department’s total expenditures within an expenditure category will exceed its appropriations, or (2) when a department intends to allocate money for an item, activity or position which was not included in the original budget. Budget Amendments are required when expenditures and or revenue are necessary and will exceed the Department’s total budget for each fund or when expenditures or revenue needs to be transferred between funds. The Department of Administrative Services processes all requests for budget amendments. Amendments will be done on a quarterly basis at the first Commission meeting in March, June, September and the last meeting in December. If the requested adjustment changes the authorized staffing or budget total for the department, the Department of Administrative Services verifies that sufficient resources are available in the department’s budget for the adjustment, and prepares a resolution for consideration by the Board of Commissioners to accomplish the change. The Budget Manager presents the resolution to the Board of Commissioners for approval or disapproval. Budget Administration –Appropriations Carry-Forward Generally, unspent appropriations in the expenditure categories of Salaries & Benefits, Debt Service, and Transfers / Other will not carry forward to the second year of the biennium while those in the categories of Supplies, Services & Taxes and Capital will carry forward. All Grants will carry-forward from year to year or until the expiration date of the grant. Budget Monitoring Each Elected Official and Department Head will be responsible for monitoring their department’s budget. The Director of Administrative Services will send out quarterly expenditure and revenue reports to each Department. The reports must be reviewed by the Elected Official or Department Head and return a signed sheet saying the report was reviewed. All major deviations must be explained in writing as to why a department is under or over in expenditures or revenue collections. This information will be used in the Director of Administrative Services’ quarterly budget update and report to the Board of Commissioners. A2
Appendix A Policies Investment Policy I. GENERAL The Kitsap County Investment Policy is to be taken in its entirety including attached addendum that may define, delineate, or clarify certain criteria contained within its subsections. All criteria for an individual investment must be adhered to even though applicable standards may be found in various sections of this Policy. II. SCOPE This Policy applies to all available cash assets of Kitsap County and funds under the management of the County Treasurer as primarily defined under RCW 36.29.020. The primary focus of this Policy is the Kitsap County Investment Pool established in 1987 as the most effective method for investment management of County Funds and its junior taxing districts. III. PRUDENCE Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. Employees of the Treasurer's Office involved in the investment process and acting in accordance with this policy and exercising due diligence shall be relieved of personal responsibility for credit and market risks encountered in the performance of their investment duties. Due diligence requires timely reporting of material deviation from expectations and such other actions as may be possible in consideration of the particular circumstances and within the provisions of this policy. IV. DELEGATION OF AUTHORITY Authority granted to the County Treasurer to manage the investment portfolio is derived from state statute and further augmented by written agreement with those entities independent of the County for whom this office pools investments. Management of all investments is delegated to the Investment Officer by the Kitsap County Treasurer. Limited authority to initiate transactions with the State Local Government Investment Pool has been granted to specific officers and investment personnel. These authorized personnel are listed in Addendum One (1). No person may initiate investment transactions on behalf of this office except as provided herein, and with the express consent of the County Treasurer or the Investment Officer after consultation with the Treasurer. V. ETHICS AND CONFLICTS OF INTEREST Employees of the Investment office shall disclose to the County Treasurer any material financial interests in financial institutions that conduct business with the County, and they shall further disclose any personal investment positions that could be related to the performance of investments falling under the scope of this policy. All employees and officers of the Investment office shall subordinate their personal investment transactions to those of the investment portfolio. A3
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2008 Budget Book Kitsap County Wash
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KITSAP COUNTY 2008 BUDGET Adopted b
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The Government Finance Officers Ass
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T A B L E O F C O N T E N T S Page
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KITSAP COUNTY OFFICIALS ELECTED OFF
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County Mission Kitsap County govern
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General Information and Economic In
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Fund Types in the Kitsap County Bud
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Law and Justice Program ($70,873,98
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Sources of Revenues for All Funds M
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2008 Annual Budget Calendar Revised
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Program Budgets $254,819,751 Public
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Law and Justice Program $20,000,000
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38 Law & Justice Sheriff Purpose: T
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Performance Measures: Enhance commu
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Sheriff Agency Structure: 42
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Superior Court • We will promote
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Superior Court Staffing Level: Full
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District Court 2008 Goals & Objecti
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District Court Agency Structure: Di
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Clerk • Presented a budget for 20
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Clerk Agency Structure: Kitsap Coun
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Jail Performance Measures: Measure
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Jail Agency Structure: Superintende
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Performance Measures: Meet or excee
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Expenditures: Central Communication
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Prosecuting Attorney 2007 Accomplis
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Expenditures: 2005 Actual Departmen
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68 Law & Justice Juvenile Purpose:
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COURT SERVICES Measure 2006 Actual
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2008 Expenditures by Division: Admi
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Revenues: Law & Justice Jail & Juve
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Law & Justice - Other Funds Staffin
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Coroner 2008 Expenditures by Divisi
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General Government Program $7,000,0
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General Government General Administ
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General Government Auditor Purpose:
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85 Auditor 2008 Goals and Objective
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2008 Expenditures by Division: Admi
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General Government Assessor Purpose
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Performance Measures: Measure Facil
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95 General Government Board of Coun
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Board of Commissioners & County Adm
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101 General Government Administrati
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Administrative Services Purchasing
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Administrative Services Expenditure
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General Government - Other Funds Fu
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Treasurer • Manage number of days
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$10,000,000 Community Services Prog
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112 Community Service Special Reven
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Community Development To promote a
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Community Development Expenditures:
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Revenues: Community Service Parks C
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Parks & Recreation Identify and sec
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Revenues: 2005 Actual Operating Bud
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Revenues: Community Service Communi
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Community Service - Other Funds Add
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Emergency Management Performance Me
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Emergency Management Agency Structu
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Cooperative Extension • Ten adult
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Cooperative Extension Staffing Leve
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Health and Human Services Program $
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Health & Human Services Purpose: Th
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Health & Human Services • Expansi
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Revenues: 2005 Actual Health & Huma
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Revenues: Health & Human Services D
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Revenues: Health & Human Services S
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Health & Human Services General Fun
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Health & Human Services - Other Fun
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Public Works Program $25,000,000 Pu
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Public Works Roads Purpose: The Pub
Page 177 and 178: Revenues: County Roads Budget 2005
Page 179 and 180: 154 Roads
Page 181 and 182: Solid Waste We will contribute to I
Page 183 and 184: Solid Waste Staffing Level: Full Ti
Page 185 and 186: Revenues: 2005 Actual Operating Bud
Page 187 and 188: Public Works Wastewater Purpose: Th
Page 189 and 190: Wastewater 2008 Expenditures by Div
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Page 193 and 194: Expenditures: 2005 Actual 2006 Actu
Page 195 and 196: Public Works Surface & Stormwater C
Page 197 and 198: Other Funds $48,184,125 Internal Se
Page 199 and 200: Other Funds Real Estate Excise Tax
Page 201 and 202: Internal Service Funds $20,354,529
Page 203 and 204: Internal Service Funds Equipment Re
Page 205 and 206: Equipment Rental & Revolving Staffi
Page 207 and 208: Information Services • Server Roo
Page 209 and 210: Information Services 2008 Expenditu
Page 211 and 212: Risk Management EFFICIENCY 2006 Act
Page 213 and 214: Capital Project Funds $6,007,665 20
Page 215 and 216: Capital Project Funds Capital Progr
Page 217 and 218: Debt Service Funds $13,858,873 Reve
Page 219 and 220: Debt Service Funds The County uses
Page 221 and 222: Debt Service The following chart sh
Page 223 and 224: DEBT SERVICE REQUIREMENTS FOR LTGO
Page 225 and 226: Appendices
Page 227: Appendix A Policies Budget Policy T
Page 231 and 232: Appendix A Policies Collateral is t
Page 233 and 234: Appendix A Policies Debt Policy Res
Page 235 and 236: Appendix A Policies The County will
Page 237 and 238: Appendix A Policies The County Audi
Page 239 and 240: Appendix B Glossary G L O S S A R Y
Page 241 and 242: Appendix B Glossary ENDING FUND BAL
Page 243 and 244: Appendix B Glossary RESERVE - An ac
Page 245 and 246: Appendix C Tax Levies 2007 KITSAP C
Page 247 and 248: Appendix C Tax Levies T.E.D. = Timb
Page 249 and 250: Appendix D Synopsis of Property Tax
Page 251 and 252: Appendix D Synopsis of Property Tax
Page 253 and 254: Appendix E General Administration &
Page 255 and 256: Appendix F Staffing Levels KITSAP C
Page 269 and 270: Appendix G Revenue Projection Kitsa
Page 271 and 272: Appendix G Expenditure Projection A
Page 273 and 274: Appendix H Statement of Changes in
Page 275 and 276: Appendix I Capital Facilities Summa
Page 277 and 278: Appendix J General Fund Trends Appe
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2008 Budget Book - Kitsap County Government

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