Klamath County, Oregon Budget Presentation

Transcription

1 Klamath County, Oregon Budget Presentation The Klamath County budget is composed of three basic units: major program categories, departments/ funds, and in some cases subprogram. General Government Program - This includes the general government offices and services Treasurer Assessor Tax Collector County Clerk Commissioners Surveyor County School General Fund Non-Departmental Equipment Reserve Fund Capital Project Reserve Fund Law Enforcement Memorial Fund

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3 Department: Treasurer FY 2019 Proposed Budget Department Mission: Our mission is to provide financial stewardship for Klamath County by safeguarding financial resources while maximizing investment return and lowering investment risk. Mandated Services: ORS Receipt and disbursement of funds. The county treasurer must receive all moneys paid to the county, and disburse payments made by the county. ORS Manner of keeping books. The county treasurer must keep a record of these payments and disbursements and must separate the record into distinct accounts. ORS , Monthly financial statement. The treasurer must file a monthly financial statement at the county court and must annually settle any debt owed by the county to the county court. ORS (1) The treasurer must deposit any funds obtained to finance road maintenance and construction into a fund. ORS (2), , The custodial officer of the county is the officer having custody of the funds of the county. The custodial officer may invest surplus funds of the county, the funds, authorized by state law. The county treasurer may invest any sinking fund, bond fund, or surplus funds in his or her custody in master warrants of the county. ORS The custodial officer may, with the consent of the board of commissioners, borrow funds on short-term promissory notes of six months or less, secured by invested funds to meet current cash demands and to avoid a loss on investments by their liquidation. ORS Proceeds from sale of county bonds shall be paid to the county treasurer and shall be placed in a special fund. ORS through If the state appoints a fiscal agency the county treasurer must remit funds to the fiscal agency for repayment of bonds. Once paid off, the canceled bonds and coupon must be returned to the county treasurer. The county treasurer is not liable for funds once remitted. The county treasurer is liable to the bond holders if he or she does not comply with these requirements. ORS The county treasurer shall distribute the amount of money set out in the statement to the several taxing units according to the ratios provided in ORS This is just a few of the many laws on mandated services required by the county treasurer. Department Overview: The County Treasurer is the custodian of public money. Other functions of the County Treasurer include: disbursement of the public money under warrants drawn upon the Treasury by the Finance Department. Establishes and operates investment programs in accordance with Oregon laws, for all available county funds. Issues all debt obligations authorized on behalf and in the name of the county, and serves as the primary representative of the county in matters related thereto. The Treasurer s office manages an investment portfolio of approximately $130 million.

4 Department: Treasurer FY 2019 Proposed Budget Successes and Challenges: During the fiscal year, the Treasurers office in consultation from the investment advisor, updated the county s investment policy statement to provide more stability to the interest distributions for county departments and special districts. Budget Overview: Major revenue source is an investment management fee from the investment earnings on all public money held by the Treasurer. The Treasurer s office receives funding from the CAFFA grant and support from the General Fund. Major expenditures relate to personnel services and material costs of operating the Treasurer s office. Major materials and service expenditures relate to contracts for the investment of funds, audit contracts, and bank service fees. Significant Changes: A new County Treasurer was appointed in December of Key issues: The change in the cost structure of the Treasurer s Office budget the past three operating cycles has placed an increased emphasis to manage the investments to maintain a positive investment return for the departments, while covering the costs of operating the Treasurer s Office. If investment earnings on the Treasurer s Investment Pool are not sufficient to pay for the increased fees that are charged by the Treasurer s Office there may need to be increased support provided by the General Fund.

5 Klamath County, Oregon Budget Financial Presentation 1010 Treasurer Actual Actual Budget Budget Requirements by Budgetary Category Personnel Services 35,838 39,156 39,984 40,357 Materials and Services 369, , , ,438 Total Requirements by Budgetary Category 405, , , ,795 Requirements by Fund General Fund (1000) 405, , , ,795 Total Requirements by Fund 405, , , ,795 Resources by Budgetary Category Intergovernmental 21,208 33,032 34,126 33,000 Charges for Services 377, , , ,795 Interfund Transfers 6, ,993 Total Resources by Budgetary Category 405, , , ,795 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE Treasurer 588,795 40, Total Mandates 588,795 40, Personnel Services 6.9% Budget Requirements by Category Materials and Services 93.1%

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7 Department Status Title FTE Benefit Group Union Current Grade Current Step Total Wages w/cola Unemployment FICA/Medicare KCWC- WCOMP WC Medical CAP HRA/VEBA (Wages) Life Insurance STD Retirement/PERS Amount /51410 Treasurer Filled Treasurer Elected Official Non-Union TU01 1 $18, $0.00 $1, $ $10.30 $0.00 $0.00 $0.00 $0.00 $3, $22, Treasurer Filled Office Assistant II Non-union Non-Union UH09 3 $15, $78.91 $1, $ $21.45 $0.00 $0.00 $0.00 $0.00 $0.00 $17, $ $33, $78.91 $2, $ $31.75 $0.00 $0.00 $0.00 $0.00 $3, $40, Grand Total w/benefits

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9 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :21AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1010 Treasurer R30 Charges for Service Charges for Service Reimbursements Charges for Service Totals: R31 Interdepartmental Charges 377, , , Intradepartmental Service Chg , , , , , Interdepartmental Charges Totals: , , R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: R51 State of Oregon 21, , , A&T Grant , , , , , State of Oregon Totals: , , R70 Interfund Transfers 6, , Trans - General Non Dept Trans - Internal Serv Non Dept 6, , Interfund Transfers Totals: , , , REVENUES TOTALS: , , E10 Personnel Services 11, , , Salaries and Wages , , , , , Elected Official Compensation , , , , , FICA , , GL-Budget Analysis (3/30/ :21 AM) Page 1

10 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Workmans Compensation Tax Medical Insurance VEBA Life Insurance Short Term Disability 3, , , Retirement - General , , , , , Personnel Services Totals: , , E11 Interdepartmental Charges Unemployment Compensation Workmans Compensation Interdepartmental Charges Totals: E20 Material and Services 4, , , Contract Services , , Legal Notice Publish 6, , , Audit Fees , , Software Support , , Contract Maintenance , , Dues Fees 46, , , Bank Fees , , Office Equipment 1, , , Supplies - Office , , Supplies - Other Postage Publications & Periodicals 1, , Travel & Training , , Mgmt Travel & Training Staff Travel & Training Telephone , , , Material and Services Totals: , , E21 Interdepartmental Charges 236, , , Internal Services , , GL-Budget Analysis (3/30/ :21 AM) Page 2

11 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 3, , , Facility Services , , Tech Maint Hardware Chg , Tech Maint User Chg Risk Management , , Insurance Liability Insurance Work Comp Office Supplies - Internal Postage - Internal Tech Supplies - Internal 242, , , Interdepartmental Charges Totals: , , E70 Interfund Transfers Trans - General Non Dept Trans - Equipment Reserve Trans - General Admin Interfund Transfers Totals: , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Treasurer Totals: (0.93) , , , FUND REVENUES , , , , , FUND EXPENSES , , General Fund Totals: (0.93) GL-Budget Analysis (3/30/ :21 AM) Page 3

12 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 405, , , , , REPORT REVENUES 405, , , REPORT EXPENSES , , REPORT TOTALS: (0.93) GL-Budget Analysis (3/30/ :21 AM) Page 4

13 Department: Assessor FY 2019 Proposed Budget Department Mission: The Klamath County Assessor s Office provides efficient, courteous and professional service and information to the public while effectively executing the mandated duties of analyzing and valuing property for the tax assessment rolls, retrieving information of property ownership and value. We also implement specific assistance programs, ownership transfers, assessment of personal property, updating and recording of legal documents in accordance with the State of Oregon guidelines. Mandated Services: Per ORS chapters 307, 308, 308A & 309 the Assessor s office is required to Maintain real market value at 100% for all types of properties. Receive applications and manage veterans and senior exemption programs. Receive applications and determine eligibility of requests for tax exemption from various public and/or non-profit agencies. Determine eligibility and maintain records on all farm & forest special assessment properties. Send annual reports to the Department of Revenue. Oversee the sending and receiving of business personal property returns. Make all ownership changes on real property from all recorded deeds. Prepare and submit to Department of Revenue, annual Certified Ratio Report. Defend county values during the appeal process, with Board of Property Tax Appeals and with Department of Revenue and Oregon Tax Court. Maintain records for all taxing districts within the county, determining districts compliance with local budget law. Department Overview: The assessor s office has two main components, that of front office, (tech/support staff) and secondly the appraisal/sales data staff. The front office handles front office customer service, data entry, business personal property, and real property ownership changes. The appraisal/sales data staff does all valuation of real property both residential and commercial, reappraisal, exemption requests, agriculture and forest special use requests, collects and verifies sales within the county to produce the annual Certified Ratio Report. Most of the front office staff is cross trained to different duties, and most of the appraisal/data sales staff has been promoted from front office positions and are very capable of handling front office duties. The long range goal for the assessor s office has been and continues to be; to provide efficient, courteous, professional help to the public, and the taxing districts while striving to always make that service as cost effective as possible. With that goal in mind, continued education to meet state mandates, and cross training will continue to be in our long range plan.

14 Department: Assessor FY 2019 Proposed Budget Successes and Challenges: Our office had the following successes for Fiscal Year: 7/1/17-2/28/18 4,987 ****Number of properties reappraised 6,781 ****Number of deeds worked 1,591 ****Number of farm use applications processed 245 ****Number of farm use accounts disqualified 1,525 ****Number of accounts for the Veteran s and Widow s Exemptions (98 New) 157 ****Number of accounts for the Senior Citizen Program (61 Active) 239 ****Number of property tax appeals 3 ****Number of withdrawn appeals 15 ****Number of appeals stipulated before BOPTA 221 ****Number of appeals heard at BOPTA 1 ****Number of appeals that went on to Magistrate 11 ****Number of solar farms with signed pilots 10 ****Number of active solar farms Success: Staffing has been adjusted to fit the needs of the department and to accommodate the reduction in manufactured home duties. We have a signed contract with Helion Software and are in the process of converting from Tyler Technologies. We have a projected go live date of June 1, Challenges: Each year continues to be a challenge to stay in compliance with our state mandated duties and stay eligible for the CAFFA grant. Only the Tax Departments data and a small portion of the Assessors data has been converted from Tyler Technologies to Helion Software. It is difficult dealing with farm land values throughout the basin, because of water issues in drought conditions. With new tax proposals, there will be issues dealing with the public because of higher property taxes. Budget Overview: In developing the Assessor s budget we looked to balance services needed by property taxpayers, taxing districts, the Department of Revenue, the general public and the County, at the same time meeting requirements set by, the County Assessment Function Funding Assistance (CAFFA grant). Major revenue: The main source of revenue for the Assessor s office comes directly from the general fund, with support from the CAFFA grant, and other revenue sources listed below. With that said, the work of the Assessor s office is fundamental in developing values for the collection of property taxes.

15 Department: Assessor FY 2019 Proposed Budget Other revenue sources: subdivisions, plats, lot-line adjustments and consolidations recall lists and sales lists everyday business of copies, faxes and maps calculation of farm disqualifications The primary expenditure for the Assessor s office is personnel costs and funding the new software system. Economic factors: Economy in general Developers not platting new subdivisions Property owners not splitting their parcels New homes not being built Decrease of remodels and additions of residential properties Major reductions of industrial properties & utilities, which are valued by Department of Revenue Significant Changes: We are projecting about the same level of revenue for the 2018 fiscal year. The Assessor s office, is currently at Employees (FTE). Our Commercial Appraiser is now our Assessor and an Appraiser III was promoted to Chief Appraiser. We promoted our Manufactured Homes Technician to Commercial Appraiser Trainee and have 1 other Residential Appraiser Trainee that was promoted from the technical side. They will be moving to appraiser 1 s upon passing the appraiser test. We have filled their vacated positions. We have a strong belief in cross-training, and will continue training one of our appraisers to do sales data analysis as backup for the ratio study. For the 2018 fiscal year, we will continue to have 2 FTE s with reduced hours; one at 0.5 and one at We expect to maintain about the same level of revenue from previous years, while still providing excellent customer service and fulfilling the Department of Revenue and CAFFA grant requirements. Key Issues: Software Program: We are in the process of converting from Tyler Technologies to Helion Software. While the conversion has been going smoothly it s a challenge to complete tasks using 2 very different software systems. Online Services: Because of our current software system, we are unable to provide assessment information online via the website. Many of the calls received, are customers asking for basic information, as an example: Ownership of the property Year built and square footage of structures Real market and Assessed values Levied taxes We would like to provide this service to our customers, especially in this technological age. To do this we need to work closely with the IT Department.

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17 Klamath County, Oregon Budget Financial Presentation 1020 Assessor Actual Actual Budget Budget Requirements by Budgetary Category Personnel Services 835, , , ,754 Materials and Services 318, , , ,085 Subtotal Current Expenditures 1,154,075 1,164,945 1,756,991 1,243,839 Interfund Transfers 89, ,000 10,000 35,000 Subtotal Noncurrent Expenditures 89, ,000 10,000 35,000 Total Requirements by Budgetary Category 1,243,075 1,318,945 1,766,991 1,278,839 Requirements by Fund General Fund (1000) 1,243,075 1,318,945 1,766,991 1,278,839 Total Requirements by Fund 1,243,075 1,318,945 1,766,991 1,278,839 Resources by Budgetary Category Licenses, Fees and Permits 30,406 28,464 5,000 7,000 Intergovernmental 218, , , ,886 Charges for Services 26,045 67,400 27,000 30,000 Interfund Transfers 966, ,741 1,431,326 1,033,953 Miscellaneous 1,186 2,624 Total Resources by Budgetary Category 1,243,075 1,318,945 1,766,991 1,278,839 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE Assessor 1,278, , Total Mandates 1,278, , Materials and Services 28.9% Interfund Transfers 2.7% Budget Requirements by Category Personnel Services 68.4%

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19 Department Status Title Benefit Date Seniority Date FTE Benefit Group Union Current Grade Current Step Total Wages w/cola Unemployment FICA/Medicare /51410 Assessor Filled Assessor 7/16/2015 5/16/ Elected Official Non-Union AS01 1 $70, $0.000 $5, $1, $34.32 $14, $0.00 $58.08 $0.00 $11, $103, Assessor Filled Sr. Data Analyst 1/12/1998 4/5/ Full-time Local 737 Local 737 LH24 6 $51, $ $3, $ $25.74 $14, $0.00 $14.28 $ $8, $80, Assessor Filled Property Appraiser III 1/4/1988 5/16/ Full-time Local 737 Local 737 LH23 4 $60, $ $4, $1, $34.32 $14, $0.00 $14.28 $ $10, $91, Assessor Filled Assessment Specialist 4/24/ /1/ Full-time Local 737 Local 737 LH14 7 $40, $ $3, $ $34.32 $14, $0.00 $14.28 $ $6, $66, Assessor Filled Property Appraizer III 11/1/2013 7/1/ Full-time Local 737 Local 737 LH23 1 $50, $ $3, $ $34.32 $14, $0.00 $14.28 $ $8, $79, Assessor Filled Assessment Specialist 6/16/2017 6/16/ Full-time Local 737 Local 737 LH14 2 $33, $ $2, $ $34.32 $14, $0.00 $14.28 $ $5, $57, Assessor Filled Chief Appraiser 10/17/2006 6/1/ Full-time Non-Union Non-Union UF27 3 $57, $ $4, $1, $34.32 $14, $0.00 $14.28 $ $9, $88, Assessor Filled Assessment & 10/16/ /16/ Full-time Local 737 Local 737 LH14 1 $16, $83.03 $1, $ $17.16 $7, $0.00 $7.14 $67.68 $2, $28, Assessor Filled Assessment Specialist 7/1/1997 9/1/ Full-time Local 737 Local 737 LH14 7 $41, $ $3, $ $34.32 $14, $0.00 $14.28 $ $7, $67, Assessor Filled Property Appraiser I 6/16/2017 6/16/ Full-time Local 737 Local 737 LH18 1 $39, $ $3, $ $34.32 $14, $0.00 $14.28 $ $6, $65, Assessor Filled Property Appraiser III 9/17/2002 7/1/ Full-time Local 737 Local 737 LH23 1 $50, $ $3, $ $34.32 $14, $0.00 $14.28 $ $8, $79, Assessor Filled Property Appraiser I 8/17/2015 5/17/ Full-time Local 737 Local 737 LH18 1 $41, $ $3, $ $34.32 $14, $0.00 $14.28 $ $6, $66, $ $555, $2, $42, $9, $ $167, $0.00 $ $1, $94, $874, KCWC- WCOMP WC Medical CAP HRA/VEBA (Wages) Life Insurance STD Retirement/PERS Amount Grand Total w/benefits

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21 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :21AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1020 Assessor R20 Licenses, Fees and Permits , , Fees, Licenses and Permits , , Fees - NSF Check 23, , Fees - Manufactured Homes Fees - Personal Property 2, Fees - Disqualification 3, Fees - Combinations Segreg Application - Taxing Districts 1, Application Exempt Spec Assmt Permits - Mobile Home 30, , , Licenses, Fees and Permits Totals: , , R30 Charges for Service 1, , , Charges for Service , , , Copies & Maps , Refunds 20, (100.00) Services - Data Process Other 25, , , Charges for Service Totals: , , R31 Interdepartmental Charges Intradepartmental Service Chg Fees - Internal Charges for Services - Interna Interdepartmental Charges Totals: R40 Other Local Revenue GL-Budget Analysis (3/30/ :21 AM) Page 1

22 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1, , Miscellaneous 1, , Other Local Revenue Totals: R51 State of Oregon 218, , , A&T Grant , , , , , State of Oregon Totals: , , R70 Interfund Transfers 966, , ,066, Trans - General Non Dept ,033, ,033, , Trans - Equipment Reserve 966, , ,431, Interfund Transfers Totals: ,033, ,033, ,243, ,318, ,766, REVENUES TOTALS: ,275, ,278, E10 Personnel Services 472, , , Salaries and Wages , , , , , Elected Official Compensation , , Temporary Help 38, , , FICA , , Workmans Compensation Tax , , , Medical Insurance , , , VEBA Life Insurance , , , Short Term Disability , , , , , Retirement - General , , , , , Personnel Services Totals: , , E11 Interdepartmental Charges 8, , , Unemployment Compensation , , , , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services Claims - Self Insured Committee Expenses , Contract Services Microfilm or Microfiche GL-Budget Analysis (3/30/ :21 AM) Page 2

23 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 86, , , Software Support , , , Hardware Maintenance , , Dues Fees , Office Equipment , Computer Software , , , , Computer Equipment , , Vehicle Fuel Operating Expenses Refunds Equipment Rent Equipment Maint & Repair , , Vehicle Maint & Repair , , , , Supplies - Office , , Supplies - Other , , , Copier Maint & Supplies , , Postage Publications & Periodicals , , , Travel & Training , , Mgmt Travel & Training Staff Travel & Training Utilities - Cable TV 5, , , Telephone , , (12.00) Data Service Charges 111, , , Material and Services Totals: , , E21 Interdepartmental Charges 137, , , Internal Services , , , , , Facility Services , , , , , Tech Maint Hardware Chg , , , , , Tech Maint User Chg , , , , , Risk Management , , , , , Insurance Liability , , GL-Budget Analysis (3/30/ :21 AM) Page 3

24 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Insurance Work Comp 2, , , Vehicle Fuel - Internal , , Fees - Internal 1, , , Office Supplies - Internal , , , , , Postage - Internal , , , Tech Supplies - Internal 207, , , Interdepartmental Charges Totals: , , E70 Interfund Transfers 89, , , Trans - Equipment Reserve , , , , , Interfund Transfers Totals: , , ,243, ,318, ,766, EXPENDITURES TOTALS: ,275, ,278, ,243, ,318, ,766, DEPARTMENT REVENUES ,275, ,278, ,243, ,318, ,766, DEPARTMENT EXPENSES ,275, ,278, Assessor Totals: (12.25) ,243, ,318, ,766, FUND REVENUES ,275, ,278, ,243, ,318, ,766, FUND EXPENSES ,275, ,278, General Fund Totals: (12.25) GL-Budget Analysis (3/30/ :21 AM) Page 4

25 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1,243, ,318, ,766, ,275, ,278, REPORT REVENUES 1,243, ,318, ,766, REPORT EXPENSES ,275, ,278, REPORT TOTALS: (12.25) GL-Budget Analysis (3/30/ :21 AM) Page 5

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27 Department: Tax Collector FY 2019 Proposed Budget Department Mission: Our mission is to uphold Oregon law by collecting, distributing taxes accurately, and providing public service with quality and creditable standards. Mandated Services: In accordance with ORS 311 (Collection of Property Taxes) and ORS 312 (Foreclosure of Property Tax Liens) the governing body must follow specific procedures when it collects property taxes, imposes property tax liens and foreclosures on those liens. Oregon Revised Statutes 271, 275 and 312 allows the County to sell the property if it is in the best interest of the County. An order is entered directing the sheriff to make sale thereof. Initiates and oversees publications of Notices of a sale in the newspaper for general circulation. The distribution of proceeds is required in accordance with ORS and Self-Imposed Services: Administering the transient room tax as adopted by the Klamath County Board of Commissioners. Manage all property that has been deeded into county ownership on behalf of the Board of County Commissioners (BOCC). Property that is not needed for County purposes is offered for sale in a timely manner; and once sold is placed on the tax roll subject to assessment and taxation. Department Overview: Property Tax: The Tax Collector receives the assessment roll from the assessor which enables the mailing of over 69,000 tax statements on or before October 25th of every year to each person shown on the tax roll as an owner of real or personal property; payable on the following November 15th. Discounts apply on partial or full payments made on or before November 15th (two percent on two-thirds or three percent if paid in full). The first one-third due November 15th, second one-third due February 15th; and remaining one-third due May 15. The taxes collected are distributed to the taxing districts within Klamath County. The Tax Collector is responsible for computing interest; receipting taxes collected in advance, Delinquent Notices, Notices of Intent to Warrant, Warrants, Seizure and Sales, Bankruptcy Claims/Collections and Foreclosure Proceedings. Adjustments to the tax roll through the updating of records and communications with the taxpayers are the responsibility of the Tax Collector. Such adjustments are the result of action of the Oregon Tax Court, County Board of Property Tax Appeals, Oregon Department of Revenue or corrections by the County Assessor.

28 Department: Tax Collector FY 2019 Proposed Budget Manage/oversee property that has been conveyed to the County by foreclosure proceedings, property acquired by the county for permanent ownership and leased to agencies or organizations. Properties that are foreclosed upon by the tax collector for nonpayment of taxes and deeded into county ownership are sold if not in use for county purposes. Before each property is offered for sale it is researched to ensure notification has been given properly to individuals, heirs and devisees, municipal corporations, lien holders, contract holders and all other parties of record. Transient Room Tax: In accordance with Klamath County Code Chapter 603 Transient Room Tax imposes an eight percent tax on rent charged by an operator. The tax constitutes a debt owed by the occupant to the County and is extinguished only by payment to the operator. Any person defined in (8) who occupies the use or possession of any room or rooms in a hotel defined in (3) shall pay a tax charged by the operator. Every person engaged or about to engage in business as an operator of a hotel is to register with the Tax Administrator for Klamath County and obtain a Certificate of Authority to collect the transient room tax. The tax imposed does not relieve any person from the obligation of payment or collection of tax regardless of registration. Operators must remit room tax on a monthly basis to the tax administrator known as the tax collector. Tax payments collected are distributed to various Participants from the tax revenue sharing formula as defined in Successes and Challenges: Successes: Eliminating Contracts in Property Sales New Taxation and Assessment System. New Lockbox system. New credit card vendor. $2,352, Transient room tax collected in calendar year The holding of two very successful property sales auctions, including our first outdoor sale. Challenges: The ability to accept credit card payments at the counter. Having a better turnaround time for mail being returned to us from Retail Lockbox. Evictions

29 Department: Tax Collector FY 2019 Proposed Budget Foreclosing on homes Insuring County-owned properties Unknown Owner foreclosures. This requires a chain of title to determine who the present owner was prior to appearing on the tax roll as Unknown Owner which in some cases requires locating heirs and devisees, or locating an heir or devisee s interest from an undivided interest holder. Also, local title companies provide title reports to the county during every foreclosure proceeding, and the title companies have made in-house decisions of not insuring foreclosed property for ten years which can have an impact on the sale of our foreclosed properties. Budget Overview: Major revenue sources include a subsidy from non-departmental revenues (property taxes, etc.), revenue from the County Assessment Function Funding Assistance Program (CAFFA) received from the Oregon Department of Revenue, fees charged for services rendered and administration of the transient room tax system. The re-occurring revenue received annually from land sale agreements and public sales helps counterbalance all expenditures to operate the department. Major expenditures include personnel services, materials and services (contract services; grounds maintenance and repairs; postage; recording fees; foreclosure proceedings), and transfers to other departments for internal services (insurance/liability, risk management, maintenance). Key issues: Being proactive with properties during the foreclosure process Continuing to improve our service to the property owners, customers, taxing districts, the County and the Oregon Department of Revenue. Adjusting to the new Taxation and Assessment system.

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31 Klamath County, Oregon Budget Financial Presentation 1030 Tax Collector Actual Actual Budget Budget Requirements by Budgetary Category Personnel Services 334, , , ,892 Materials and Services 1,466,673 1,375,727 1,447,727 1,318,738 Subtotal Current Expenditures 1,801,438 1,667,510 1,798,866 1,689,630 Interfund Transfers 1,087,934 1,151,604 1,032,299 1,407,679 Subtotal Noncurrent Expenditures 1,087,934 1,151,604 1,032,299 1,407,679 Total Requirements by Budgetary Category 2,889,372 2,819,114 2,831,165 3,097,309 Requirements by Fund General Fund (1000) 661, , , ,455 Property Sales (1000) 180, , , ,854 Transient Room Tax (2131) 2,047,968 2,200,331 2,000,000 2,200,000 Total Requirements by Fund 2,889,372 2,819,114 2,831,165 3,097,309 Resources by Budgetary Category Taxes 2,046,225 2,198,840 2,000,000 2,200,000 Intergovernmental 134, , , ,000 Charges for Services 235, , , ,354 Investment Earnings ,500 Interfund Transfers 473, , , ,955 Miscellaneous 500 Total Resources by Budgetary Category 2,889,372 2,819,114 2,831,165 3,097,309 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE Tax Collector 473, , Property Sales 423, , Transient Room Tax 2,200,000 Total Mandates 3,097, , Interfund Transfers 45.4% Personnel Services 12.0% Budget Requirements by Category Materials and Services 42.6%

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33 Department Status Title FTE Benefit Group Union Current Grade Current Step Total Wages w/cola Unemployment FICA/Medicare KCWC- WCOMP WC Medical CAP HRA/VEBA (Wages) Life Insurance STD Retirement/PERS Amount /51410 Tax Collector Filled Property Manager/Tax Collector Full-time Department Head Non-union DF11 4 $34, $ $2, $ $17.16 $7, $0.00 $19.44 $67.68 $5, $50, Tax Collector Filled Senior Chief Office Deputy Non-Union Non-Union UF $52, $ $4, $ $25.74 $10, $0.00 $14.28 $ $8, $77, Tax Collector Filled Accounting Specialist Local 737 Local 737 LH14 2 $33, $ $2, $ $32.18 $13, $0.00 $14.28 $ $5, $56, Tax Collector Filled Tax/Property Specialist Local 737 Local 737 LH15 3 $36, $ $2, $ $32.18 $13, $0.00 $14.28 $ $6, $60, Tax Collector Vacant Temporary Help Part-time non-union $4, $20.15 $ $70.52 $0.00 $0.00 $0.00 $0.00 $0.00 $4, $160, $ $12, $2, $ $45, $0.00 $62.28 $ $26, $249, Grand Total w/benefits Property Management Filled Property Manager/Tax Collector Full-time Department Head Non-union DF11 4 $34, $ $2, $ $17.16 $7, $0.00 $19.44 $67.68 $5, $50, Property Management Filled Assistant Property Manager Local 737 Local 737 LH18 6 $45, $ $3, $ $32.18 $13, $0.00 $14.28 $ $7, $71, $240, $1, $18, $4, $ $66, $0.00 $96.00 $ $40, $372,050.87

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35 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :21AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1030 Tax Collector R20 Licenses, Fees and Permits Fees - NSF Check Foreclosure - Lot Book Search Foreclosure - Proceedings Fees - Recording Licenses, Fees and Permits Totals: R21 Fines and Forfeitures Foreclosure - Publication Fines and Forfeitures Totals: R30 Charges for Service 1, , , Charges for Service , , Copies Settlements - Insurance Fees - Tax Office Fees - Property Sales 2, , , Charges for Service Totals: , , R31 Interdepartmental Charges 20, , , Intradepartmental Service Chg , , , , , Fees - Internal , , Claims Reimburs - Internal 51, , , Interdepartmental Charges Totals: , , R40 Other Local Revenue Miscellaneous GL-Budget Analysis (3/30/ :21 AM) Page 1

36 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Other Local Revenue Totals: R41 Interest Investments - Interest On , , Interest Totals: , , R51 State of Oregon 134, , , A&T Grant , , , , , State of Oregon Totals: , , R70 Interfund Transfers 473, , , Trans - General Non Dept , , Trans - Internal Serv Non Dept Trans - Risk Management 473, , , Interfund Transfers Totals: , , , , , REVENUES TOTALS: , , E10 Personnel Services 172, , , Salaries and Wages , , Temporary Help 12, , , FICA , , Workmans Compensation Tax , , , Medical Insurance , , , , VEBA Life Insurance Short Term Disability , , , Retirement - General , , , , , Personnel Services Totals: , , E11 Interdepartmental Charges 3, , Unemployment Compensation , , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services Committee Expenses GL-Budget Analysis (3/30/ :21 AM) Page 2

37 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 12, , , Contract Services , , Contract Personnel Services 4, , , Legal Services - Attorney , , , Legal Notice Publish , , , Foreclosure Lot Book Search , , , Foreclosure Publication Recording Services Microfilm or Microfiche Software Support Hardware Maintenance , Dues , , , Fees , Credit Card Fees , , Lien Payments Office Equipment , Computer Equipment , , Vehicle Fuel Special Assessments Operating Expenses Equipment Rent Vehicle Maint & Repair Building Maint & Repair Grounds Maint & Repair 5, , , Supplies - Office , , Supplies - Other Copier Maint & Supplies , , , Postage , , Publications & Periodicals , , , Travel & Training , , Mgmt Travel & Training Staff Travel & Training 2, , , Telephone , , GL-Budget Analysis (3/30/ :21 AM) Page 3

38 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 70, , , Material and Services Totals: , , E21 Interdepartmental Charges 286, , , Internal Services , , , , , Facility Services , , , , , Tech Maint Hardware Chg , , , , , Tech Maint User Chg , , , Risk Management , , , , , Insurance Liability , , Insurance Work Comp Vehicle Fuel - Internal 4, , Fees - Internal , , Contract Services - Internal 1, , , Office Supplies - Internal , , , , , Postage - Internal , , , Tech Supplies - Internal 336, , , Interdepartmental Charges Totals: , , E70 Interfund Transfers Trans - Equipment Reserve Interfund Transfers Totals: , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Tax Collector Totals: (3.13) , , , FUND REVENUES , , , , , FUND EXPENSES , , General Fund Totals: (3.13) GL-Budget Analysis (3/30/ :21 AM) Page 4

39 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 661, , , , , REPORT REVENUES 661, , , REPORT EXPENSES , , REPORT TOTALS: (3.13) GL-Budget Analysis (3/30/ :21 AM) Page 5

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41 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :22AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1030 Tax Collector R30 Charges for Service Charges for Service Reimbursements Charges for Service Totals: R31 Interdepartmental Charges 180, , , Intradepartmental Service Chg , , , , , Interdepartmental Charges Totals: , , R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: , , , REVENUES TOTALS: , , E10 Personnel Services 56, , , Salaries and Wages , , Temporary Help 4, , , FICA , , Workmans Compensation Tax , , , Medical Insurance , , , , VEBA Life Insurance Short Term Disability , , , Retirement - General , , , , , Personnel Services Totals: , , GL-Budget Analysis (3/30/ :22 AM) Page 1

42 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted E11 Interdepartmental Charges Unemployment Compensation , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services Committee Expenses , , Contract Services , , , , Legal Services - Attorney , , , , Legal Notice Publish , , , Contract Appraisal Services Foreclosure Lot Book Search , , Recording Services , Software Support , , Lock Repair & Replace Security & Alarms Plumbing Repair Heating & Air Repair 14, , , Dues , , , Fees , , Lien Payments , , Computer Software , , Computer Equipment , , Vehicle Fuel , , Special Assessments , , , , Irrigation Taxes , , , Refunds Equipment Rent , , Equipment Maint & Repair , , Vehicle Maint & Repair , , Building Maint & Repair , , , Grounds Maint & Repair , , , Supplies - Office , , Postage GL-Budget Analysis (3/30/ :22 AM) Page 2

43 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 8, , Publications & Periodicals Painting Supplies Elect Supplies & Repairs , Travel & Training , , Staff Travel & Training Utilities - Gas Utilities - Water & Sewer Utilities - Electricity Garbage Pickup Solid Waste Dump Telephone , , , Material and Services Totals: , , E21 Interdepartmental Charges 11, , , Internal Services , , , , , Facility Services , , Tech Maint Hardware Chg Tech Maint User Chg 2, , Risk Management , , , , , Insurance Liability , , Insurance Work Comp Intradepartmental Admin Chgs Vehicle Fuel - Internal , , , , Weed Control - Internal , , , , , Fees - Internal , , , , , Contract Services - Internal , , , Office Supplies - Internal , , , Postage - Internal , , , Tech Supplies - Internal , , Solid Waste Fees - Internal , , Special Assessments - Internal 67, , , Interdepartmental Charges Totals: , , E70 Interfund Transfers GL-Budget Analysis (3/30/ :22 AM) Page 3

44 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1, , , Trans - Equipment Reserve , , , , , Interfund Transfers Totals: , , , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Tax Collector Totals: (1.44) , , , FUND REVENUES , , , , , FUND EXPENSES , , General Fund Totals: (1.44) , , , , , REPORT REVENUES 180, , , REPORT EXPENSES , , REPORT TOTALS: (1.44) GL-Budget Analysis (3/30/ :22 AM) Page 4

45 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :22AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2131 Tax Collector Trans Rm Tax 1030 Tax Collector R11 Other Taxes 2,046, ,198, ,000, Taxes - Transient Room ,200, ,200, ,046, ,198, ,000, Other Taxes Totals: ,200, ,200, R20 Licenses, Fees and Permits Fees, Licenses and Permits Fees - Late Licenses, Fees and Permits Totals: R31 Interdepartmental Charges 1, , Fees - Internal 1, , Interdepartmental Charges Totals: R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: R41 Interest Investments - Interest On Interest Totals: R90 Fund Balances Beginning Fund Balance Fund Balances Totals: ,047, ,200, ,000, REVENUES TOTALS: ,200, ,200, E20 Material and Services , Contract Services , , GL-Budget Analysis (3/30/ :22 AM) Page 1

46 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 430, , Special Projects 509, , , Distribution to District , , Operating Expenses 940, ,027, , Material and Services Totals: , , E21 Interdepartmental Charges 20, , , Intradepartmental Admin Chgs , , , , , Interdepartmental Charges Totals: , , E70 Interfund Transfers 152, , , Trans - Museum , , , , , Trans - Fairgrounds , , , , , Trans - Tourism Compet Grants , , ,086, ,150, ,031, Interfund Transfers Totals: ,406, ,406, E80 Contigencies Operating Contingency Contigencies Totals: E90 Unappropriated Fund Balance Unappropriated Fund Balance Unappropriated Fund Balance Total ,047, ,200, ,000, EXPENDITURES TOTALS: ,200, ,200, ,047, ,200, ,000, DEPARTMENT REVENUES ,200, ,200, ,047, ,200, ,000, DEPARTMENT EXPENSES ,200, ,200, Tax Collector Totals: 2,047, ,200, ,000, FUND REVENUES ,200, ,200, ,047, ,200, ,000, FUND EXPENSES ,200, ,200, Tax Collector Trans Rm Tax Totals: GL-Budget Analysis (3/30/ :22 AM) Page 2

47 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2,047, ,200, ,000, ,200, ,200, REPORT REVENUES 2,047, ,200, ,000, REPORT EXPENSES ,200, ,200, REPORT TOTALS: GL-Budget Analysis (3/30/ :22 AM) Page 3

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49 Department: Clerk FY 2019 Proposed Budget Department Mission: The Klamath County Clerk s Office is dedicated to providing accurate information and services in a timely, impartial and professional manner regarding all aspects of elections, real property records, military discharge recordings, passport applications, marriage license applications, domestic partnership filings and property tax appeals. Mandated Services: Elections Conduct elections in the county--including federal, state, county, incorporated cities, and special district elections (ORS ) Register all individuals who properly complete & submit a voter registration Process registrations through the Oregon Motor Voter project Maintain the voter register & address library Establish precincts Prepare ballots Mail ballots to all qualified electors Receive and process voted ballots Certify election results Accept and verify, for statutory and constitutional requirements, candidate nomination filings Accept, verify for statutory and constitutional requirements, approve to circulate, and verify signatures on initiative, referendum, nominating, recall, formation and annexation petitions Receive, verify, publish and accept ballot titles for referral from special districts, incorporated cities and Klamath County. Recording Maintain the records of the county governing body, commonly referred to as Commissioners Journal (ORS ) Record land records, including deeds, mortgages, liens and all other documents that affect the title to real property (ORS ). Record and provide certified copies of Military Discharge Papers (DD 214s) at no charge. (ORS ) When a document is received for recording it is verified for compliance with Oregon statutes. The information (parties names, type of document and legal description) is entered into the electronic index for future retrieval of the document. All recorded documents are entered into our electronic system (either scanned or submitted electronically) and microfilm is later produced for required archival storage. 1

50 Department: Clerk FY 2019 Proposed Budget Process Board of Property Tax Appeals (ORS ) There were 36 property tax appeals filed in 2016 with 18 hearings that were heard March 3, 2017, by the Board of Property Tax Appeals (BOPTA). Hearings were held on any that were not stipulated with the Assessor or withdrawn by the appellant by the day the BOPTA board convened. There were 240 appeals filed in 2017, with 227 appeals being heard on February 28 and March 1, The BOPTA clerk handles all scheduling with the Board, correspondence with the appellants, coordination with the Assessor, and final orders to the Department of Revenue. Issue Marriage Licenses & File Domestic Partnerships (ORS & ) Klamath County is one of three pilot counties partnered with State Vital Records to implement an electronic submission of marriage licenses. The project has been in the planning and implementation stages for over a year, and we are currently in the testing phase. The testing seems to be going well and other counties are now joining on to this. There seems to be a hold up with the paper copies. The State Vital Records is still having us send the paper copies as well. In the near future, this will go away and everything will be electronic. This process will eventually increase efficiency for both the State and the County. We are now offering the marriage application on-line. The applicants can now apply from the comforts of their own home, come in at their earliest convenience, with picture id, pay and pick up their marriage license. Self-Imposed Services: United States Passport Agent Recording and election staffs are able to process passport applications around their other duties, so no additional FTEs are required. An audit report completed June 2017 by the U.S. Department of State, Office of Passport Integrity and Internal Controls, included the following comments: The facility demonstrated a thorough knowledge of the acceptance process and all authorized acceptance agents were up-to-date on their annual training. All documents containing customer personally identifiable information were properly secured under lock and key at all times. They had great customer service and were well-supplied to assist the travelling public in their community. It is a worthwhile service to continue to provide, as at this time the revenue exceeds the postage and processing costs involved. The processing fee for accepting applications federally passed increasing fees from $25 to $35. 2

51 Department: Clerk FY 2019 Proposed Budget Notary Notary services are provided to customers recording documents, as well as to the general public. A fee of $10 per notarization (maximum per statute) is charged. This is another service that is helpful to the public and has not required any additional FTEs. As part of the Veteran Recognition Program, we offer free notary services to veterans and spouses. Wedding Ceremonies The County Clerk began performing wedding ceremonies in There is a fee of $110 set by statute. The required paperwork is completed by staff around other duties. So far this year, we have completed 12 ceremonies ($1,320 for the general fund). Veteran Recognition Program The County Clerk partnered with the Veteran Services Officer to implement the Klamath County Veteran Recognition Program which has become a model for other counties. We have issued over 1,434 cards since the program began in April We currently have 78 businesses participating, offering free or reduced services/items to veterans. We partnered with the Community Development Department this year and were able to offer discounts for building permits. This past November, we opened up on Veterans Day and issued 29 cards. We would eventually like to do a day in North County and issue cards there. Department Overview: All staff members are cross-trained to cover election and recording duties. The long-range goal of the recording section of the Clerk s Office is to continue to update technologies and processes to increase efficiency and cost-effectiveness. E-recording was implemented in Klamath County in the fall of 2012, and it has been very well received by both customers and staff. It has increased the efficiency of recording documents, and has saved time for all parties. Documents can be submitted electronically, eliminating the need for handling the paperwork. The long-range goal of the elections section of the Clerk s Office is to continue to stay up-to-date on statutes and directives to administer elections efficiently, fairly and accurately, and provide reports in a timely manner. This includes continued training of staff on current laws and directives, and maintaining election equipment. The 2017 legislative session had over 100 election and recording-related proposed bills. Continuing to monitor and testify at the Legislature, when appropriate, are important facets of the County Clerk s responsibilities. 3

52 Department: Clerk FY 2019 Proposed Budget Successes and Challenges: FY 16/17 FY 15/16 FY 14/15 Recording Real Property Recordings (every document is 15,276 14,606 14,231 numbered, entered into the electronic system and indexed by type of document, parties involved, and legal description) 63,810 57,550 47,570 Pages in Recorded Documents (fee is partially based on number of pages) Notarizations Performed Election 5,837 10,594 2,175 Voter Registrations Received Updating Information (after updating the information, postcards are mailed to every voter showing the updates as required by statute) 3,888 2, New Voter Registrations (after entering and verifying each new voter, postcards are mailed to the elector) 1,462 2,257 1,742 Number of Voters Moved to Inactive Status (processing of undeliverable ballots and individual voter notices, after which required postcards are mailed to the elector) 881 1,031 1,428 Number of Voters Moved to Cancelled Status (processing of death notices and notices received from voter updates in other states) Special Districts (elections for these districts, for director positions and/or measures) Incorporated Cities for which elections are administered 4

53 Department: Clerk FY 2019 Proposed Budget FY 16/17 FY 15/16 FY 14/ Budget Overview: Property Tax Appeals (BOPTA) Property Tax Appeals Hearings (many more may be handled and settled prior to the hearing) General Marriage Licenses & Domestic Partnerships (much time is also spent answering questions from customers at the counter and on the phone about license requirements) Passports Processed (Execution Fee of $25 per passport, for revenue of $10,075 in ) Number of Entities Provided Daily Digital Images of Recorded Documents (generates revenue of $18,000 annually) Number of Entities Obtaining Subscription Service to the Clerk s Recorded Documents (this service became available in the fall of 2014 and currently generates $12,000 annually) To develop the Clerk s budget each year, the number of known elections is first determined. There are four set election dates every year: (a) The second Tuesday in March; (b) The third Tuesday in May; (c) The third Tuesday in September; (d) The first Tuesday after the first Monday in November. The elections in May and November of even-numbered years (Primary & General Elections) and May of odd-numbered years (Special District Elections) are the only certain elections. The other election dates are used when a governing body (county, city or special district) files an election measure, or an individual voter(s) files an initiative or referendum petition. Recall elections are held on special election dates of their own, and, because of deadlines, are outside the election dates listed above. Major revenue source for the Clerk s office is from real property recordings which are directly related to the economic climate. The number of recorded deeds and mortgages have been on a downward trend the last several years, all related to the economy. House Bill 4007 passed, which increased the recording fees, which means people may not be recording anything they do not have to (example: Power of Attorney, Liens). 5

54 Department: Clerk FY 2019 Proposed Budget Digital images of the recorded documents are provided daily to six entities, requiring the documents to be indexed the same day as they are recorded. Up-to-date information is important to title companies and other interests, and that is the service provided for the fees collected. The revenue derived from providing the digital images is $250 per entity/$1,500 per month/$18,000 annually. Ten entities also have a subscription with the County to access a read-only database of recorded documents. This enables them to get up-to-the-minute recording information, as well as access documents recorded over the years. The fee is $100 per month. Major expenditures for the Clerk s office are in the administration of elections. The major costs are printing ballots, programming the tally machines, election envelopes (three required for each of our 40,000+ voters secrecy, outgoing and return), postage costs, temporary election personnel for processing voted ballots, and amortization of voting equipment. Election costs are not directly affected by the economy, and must be conducted on timelines set in statute. In 2016, Klamath County purchased new voting technology Clear Ballot. The prior system used in Klamath County was acquired in 2007 through an agreement with the State. No County funds were used in that acquisition. The machines were over nine years old when replaced. The new system streamlines the workflow for scanner operators and opening boards and ensures that each ballot is touched less frequently, reducing the amount of ballot-tracking and the potential for human error. In addition, the digital adjudication process saves time, reducing operating expenses. Clerk Storage Fund, 2140 ORS directs that a fund be established in every county with the moneys being expended for acquiring storage and retrieval systems, payment of expenses incurred in collecting the fee or tax and maintaining and restoring records as authorized by the county clerk. In the future, this money could assist in funding to complete the process of back indexing old records. Clerk Overpayment Fund, 2141 Klamath County has a policy that overpayments of $10 and more are automatically refunded. Overpayments of less than $10 are refunded upon written request of the payee. This allows documents to be recorded in a timely manner, and not rejected because of overpayment. 6

55 Department: Clerk FY 2019 Proposed Budget Significant Changes: Revenue Increase in Election Reimbursement. The special districts reimburse for their portion of their elections held in May of odd-numbered years. (May 2019 Projected Reimbursement) Expenses There is no reimbursement from the Federal, State or City governments for the Primary or General Elections held in even-numbered years. (November 2018 General Election Projected Costs) FY $35,000 $42,000 FY The Clerk s Office has had up to 7.6 FTEs. Over the years, that has been reduced to the current 5.0 FTEs (including the County Clerk). This is the minimum number required to complete mandated services. The County does not get reimbursed for election costs during Primary and General Elections for the Federal s, State s or any City s portion. As noted above, the elections that will be in a fiscal year are a main factor in the requested amounts in the Clerk s budget. In the fiscal year, there will be at the least a November General Election and a May Special District Election. The November General Election, there is no reimbursement for. The Special District Election is one of the most time consuming elections, but we do get reimbursed by the districts for the majority of the expenses. Key Issues: Current law provides voter registration to all citizens registering at the Department of Motor Vehicles. That process has increased Klamath County s voter registration numbers from the last primary 32,929 voters to the current number of 43,240. This represents a 31% increase in registered voters. This in turn increases postage costs. Independent Party is now a major party in Oregon. This will increase the cost of every Primary Election, as ballots must be printed and programmed separately. The Independent Party has also opened their last two primaries to non-affiliated voters; which can cause an increase in costs. 7

56 Department: Clerk FY 2019 Proposed Budget Historic Book Preservation In 1997 an audit was done of our permanent historic books to begin a restoration maintenance program. The audit revealed 16 books requiring immediate attention and seven books requiring attention soon. The restoration project was started in 2001 and in 2003 another assessment was completed. At that time, 13 additional books were identified that needed immediate attention to ensure that data was not lost. These books are Klamath County s permanent records that date back to Since 2001 a total of 92 books have been restored, through the de-acidification and conservation process, four to ten books a year. As the remaining books (several hundred books) continue to age, this will be an ongoing project. This budget year, we have budgeted to restore 2 more books. 8

57 Klamath County, Oregon Budget Financial Presentation 1040 Clerk Actual Actual Budget Budget Requirements by Budgetary Category Personnel Services 341, , , ,647 Materials and Services 335, , , ,685 Capital Outlay 15,223 Subtotal Current Expenditures 692, , , ,332 Interfund Transfers 259, ,725 Reserves 126, ,391 Unappropriated Fund Balance 76, ,391 Subtotal Noncurrent Expenditures 336, , , ,391 Total Requirements by Budgetary Category 1,028, , , ,723 Requirements by Fund General Fund (1000) 869, , , ,732 Clerk Storage Fund (2140) 152, , , ,283 Clerk Overpayment Fund (2141) 7,068 2,733 8,126 2,708 Total Requirements by Fund 1,028, , , ,723 Resources by Budgetary Category Licenses, Fees and Permits 358, , , ,800 Intergovernmental 2,812 3,003 3,470 3,470 Charges for Services 61,179 59, ,000 Investment Earnings Interfund Transfers 469, , , ,062 Miscellaneous 114 Beginning Fund Balance 135,461 76, , ,391 Total Resources by Budgetary Category 1,028, , , ,723 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE Clerk Elections 376, , Clerk Recording 331, , Clerk Storage fund 127,283 Clerk Overpayment fund 2,708 Total Mandates 838, , Reserves 15.4% Materials and Services 39.1% Personnel Services 45.5% Budget Requirements by Category

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59 Department Status Title FTE Benefit Group Union Current Grade Current Step Total Wages w/cola Unemployment FICA/Medicare KCWC- WCOMP WC Medical CAP Life Insurance STD Retirement/PERS Amount /51410 Clerk/Elections Filled County Clerk Elected Official Non-Union CL01 1 $41, $0.000 $3, $ $ $8, $34.85 $0.00 $7, $61, Clerk/Recording Filled County Clerk Elected Official Non-Union CL01 1 $27, $0.000 $2, $ $ $5, $23.23 $0.00 $4, $40, Clerk/Elections Filled Chief Deputy Clerk Non-Union Non-Union UF25 7 $31, $ $2, $ $ $7, $7.14 $67.68 $5, $47, Clerk/Recording Filled Chief Deputy Clerk Non-Union Non-Union UF25 7 $31, $ $2, $ $ $7, $7.14 $67.68 $5, $47, Clerk/Recording Filled Sr. Indexing Specialist Full-time Local 737 Local 737 LH14 5 $39, $ $3, $ $ $14, $14.28 $ $6, $64, Clerk/Recording Filled Recording Specialist Half-time Local 737 Local 737 LH14 3 $17, $88.36 $1, $ $ $7, $14.28 $ $3, $29, Clerk/Elections Vacant Election Specialist Full-time Local 737 Local 737 LH14 1 $32, $ $2, $ $ $14, $14.28 $ $5, $55, Clerk/Recording Filled Assessment & Recording Full-time Local 737 Local 737 LH14 1 $16, $83.03 $1, $ $ $7, $7.14 $67.68 $2, $28, Clerk/Elections Overtime $2, $10.00 $ $35.00 $0.693 $0.00 $0.00 $0.00 $ $2, Clerk/Elections Sick/Vacation Payout $2, $11.38 $ $0.00 $0.000 $0.00 $0.00 $0.00 $0.00 $2, Clerk/Recording Sick/Vacation Payout $1, $7.59 $ $0.00 $0.000 $0.00 $0.00 $0.00 $0.00 $1, Grand Total w/benefits $243, $ $18, $4, $ $72, $ $ $ 40, $ 381,647.96

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61 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :26AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1040 Clerk R20 Licenses, Fees and Permits 0.00 (150.00) Fees, Licenses and Permits (150.00) Licenses, Fees and Permits Totals: R30 Charges for Service Charges for Service 1, Fees - Filing 33, , Reimb - Election , , Election Reports 35, , Charges for Service Totals: , , R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: R70 Interfund Transfers 180, , , Trans - General Non Dept , , , Trans - Equipment Reserve 177, , Trans - Clerk 387, , , Interfund Transfers Totals: , , , , , REVENUES TOTALS: , , E10 Personnel Services 70, , , Salaries and Wages , , , , , Elected Official Compensation , , Overtime , , GL-Budget Analysis (3/30/ :26 AM) Page 1

62 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 8, , , FICA , , Workmans Compensation Tax , , , Medical Insurance , , , , VEBA Life Insurance Short Term Disability , , , Retirement - General , , , , , Personnel Services Totals: , , E11 Interdepartmental Charges 1, Unemployment Compensation , , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services , , Contract Services , , Contract Personnel Services , , , Fees for Service 2, , Legal Notice Publish , , Maintenance Contracts Shredding Services , , Software Support , , , Hardware Maintenance Dues Fees 74, Computer Software 11, Computer Equipment Refunds Equipment Rent 2, Supplies - Office 41, , , Supplies - Other , , Copier Maint & Supplies , , , Postage , , , Printing , , GL-Budget Analysis (3/30/ :26 AM) Page 2

63 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 7, , , Travel & Training , , Mgmt Travel & Training Staff Travel & Training 1, , , Telephone , , , , , Material and Services Totals: , , E21 Interdepartmental Charges 26, , , Internal Services , , , , , Facility Services , , , , , Tech Maint Hardware Chg , , , Tech Maint User Chg Risk Management , , , Insurance Liability , , Office Supplies - Internal , , , , , Postage - Internal , , Tech Supplies - Internal 53, , , Interdepartmental Charges Totals: , , E30 Capital Outlay 15, Computer Equipment 15, Capital Outlay Totals: E70 Interfund Transfers Trans - Equipment Reserve Interfund Transfers Totals: , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Clerk Totals: (2.70) , , , FUND REVENUES , , GL-Budget Analysis (3/30/ :26 AM) Page 3

64 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 422, , , FUND EXPENSES , , General Fund Totals: (2.70) , , , , , REPORT REVENUES 422, , , REPORT EXPENSES , , REPORT TOTALS: (2.70) GL-Budget Analysis (3/30/ :26 AM) Page 4

65 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :27AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1040 Clerk R20 Licenses, Fees and Permits , , Fees, Licenses and Permits , , Fees - NSF Check Fees - Recording 9, , , Licenses - Marriage , , , , Fees - Clerk General (2,905.31) (745.50) Recording Debit Holding Fees - Surveyor 336, , , Licenses, Fees and Permits Totals: , , R30 Charges for Service 0.00 (4.75) Charges for Service Fees - Tax Office 11, , Fees - Lien Docket 12, , Passports Reimb - Election 23, , Charges for Service Totals: R31 Interdepartmental Charges 1, , Fees - Internal 1, , Interdepartmental Charges Totals: R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: R51 State of Oregon GL-Budget Analysis (3/30/ :27 AM) Page 1

66 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Grants - State 2, , , A&T Grant , , , , , State of Oregon Totals: , , R70 Interfund Transfers , Trans - General Non Dept , , Trans - Property Sales 82, Trans - Clerk Trans - Surveyor 82, , Interfund Transfers Totals: , , , , , REVENUES TOTALS: , , E10 Personnel Services 95, , , Salaries and Wages , , , , , Elected Official Compensation , , Overtime 9, , , FICA , , Workmans Compensation Tax , , , Medical Insurance , , , , VEBA Life Insurance Short Term Disability , , , Retirement - General , , , , , Personnel Services Totals: , , E11 Interdepartmental Charges 1, , Unemployment Compensation , , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services Committee Expenses , Contract Services , , Fees for Service Legal Notice Publish GL-Budget Analysis (3/30/ :27 AM) Page 2

67 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Maintenance Contracts 5, , , Book Restoration , , , , Microfilm or Microfiche 14, , , Software Support , , Hardware Maintenance Dues Fees Computer Software Computer Equipment , , Board of Equalization Rent Equipment Rent 1, Supplies - Office Supplies - Other Copier Maint & Supplies Postage , , , Travel & Training , , Mgmt Travel & Training Staff Travel & Training 1, , , Telephone , , , , , Material and Services Totals: , , E21 Interdepartmental Charges 26, , , Internal Services , , , , , Facility Services , , , , , Tech Maint Hardware Chg , , , , , Tech Maint User Chg , , Risk Management , , , Insurance Liability , , Insurance Work Comp 1, , , Office Supplies - Internal , , , , , Postage - Internal , , Tech Supplies - Internal GL-Budget Analysis (3/30/ :27 AM) Page 3

68 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 57, , , Interdepartmental Charges Totals: , , E41 Interdepartmental Charges Interfund Loan Principal Interfund Loan Interest Interdepartmental Charges Totals: E70 Interfund Transfers Trans - Equipment Reserve 177, , Trans - Clerk 177, , Interfund Transfers Totals: , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Clerk Totals: (3.30) , , , FUND REVENUES , , , , , FUND EXPENSES , , General Fund Totals: (3.30) , , , , , REPORT REVENUES 446, , , REPORT EXPENSES , , REPORT TOTALS: (3.30) GL-Budget Analysis (3/30/ :27 AM) Page 4

69 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :27AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2140 Clerk - Storage 1040 Clerk R20 Licenses, Fees and Permits , , Fees, Licenses and Permits , , , , Fees - Recording 21, , , Licenses, Fees and Permits Totals: , , R31 Interdepartmental Charges Fees - Internal Interdepartmental Charges Totals: R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: R41 Interest Investments - Interest On Interest Totals: R70 Interfund Transfers Trans - Surveyor Interfund Transfers Totals: R90 Fund Balances 129, , , Beginning Fund Balance , , , , , Fund Balances Totals: , , , , , REVENUES TOTALS: , , E20 Material and Services Office Equipment GL-Budget Analysis (3/30/ :27 AM) Page 1

70 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Computer Equipment Supplies - Office Material and Services Totals: E30 Capital Outlay Equipment Computer Equipment Computer Software Capital Outlay Totals: E70 Interfund Transfers 77, Trans - Clerk 77, Interfund Transfers Totals: E81 Fund Balance & Reserves , Reserve Future Expenditures , , , Fund Balance & Reserves Totals: , , E90 Unappropriated Fund Balance 75, , Unappropriated Fund Balance 75, , Unappropriated Fund Balance Total , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Clerk Totals: 152, , , FUND REVENUES , , , , , FUND EXPENSES , , Clerk - Storage Totals: GL-Budget Analysis (3/30/ :27 AM) Page 2

71 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 152, , , , , REPORT REVENUES 152, , , REPORT EXPENSES , , REPORT TOTALS: GL-Budget Analysis (3/30/ :27 AM) Page 3

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73 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :27AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2141 Clerk - Overpay Refunds 1040 Clerk R20 Licenses, Fees and Permits Fees, Licenses and Permits Fees - Recording Licenses, Fees and Permits Totals: R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: R41 Interest Investments - Interest On Interest Totals: R90 Fund Balances 6, , , Beginning Fund Balance , , , , , Fund Balances Totals: , , , , , REVENUES TOTALS: , , E20 Material and Services Operating Expenses Refunds Supplies - Office Material and Services Totals: E30 Capital Outlay Equipment Computer Equipment GL-Budget Analysis (3/30/ :27 AM) Page 1

74 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Computer Software Capital Outlay Totals: E70 Interfund Transfers 5, Trans - Clerk 5, Interfund Transfers Totals: E81 Fund Balance & Reserves , Reserve Future Expenditures , , Reserve Capital Outlay , Fund Balance & Reserves Totals: , , E90 Unappropriated Fund Balance 1, , Unappropriated Fund Balance 1, , Unappropriated Fund Balance Total , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Clerk Totals: 7, , , FUND REVENUES , , , , , FUND EXPENSES , , Clerk - Overpay Refunds Totals: GL-Budget Analysis (3/30/ :27 AM) Page 2

75 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 7, , , , , REPORT REVENUES 7, , , REPORT EXPENSES , , REPORT TOTALS: GL-Budget Analysis (3/30/ :27 AM) Page 3

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77 Department: Board of Commissioners FY 2019 Proposed Budget Department Overview: The Board of Commissioners serves Klamath County as the public s elected advocates and is the policymaking body of Klamath County government. It is comprised of three, at-large elected officials each serving a four-year term. The Board s duties include executive, judicial (quasijudicial) and legislative authority over policy matters of countywide concern. Establishment of the budget is a primary duty of the Board. The Boards responsibility as the county's legislative branch is to match the county's revenue with expenditures in adopting an annual balanced budget for the entire county. Each of the separately elected officials is responsible for adhering to the adopted budgets affecting his/her office. The Board of Commissioners is responsible for the operation of budgets under the control of various appointed department heads and elected officials. Also within the legislative capacity, the Commissioners are responsible for adopting, amending, and repealing all county ordinances. These include zoning, planning and public safety ordinances, as well as any other ordinances concerning the general welfare of the county. Determine appropriate compensation for county employees and elected officials (ORS 8.760, , , , , ) Appoint ME ORS Burial of unclaimed bodies ORS (5), , (4) Declare and prosecute nuisances by ordinance ORS Provide office to Sheriff ORS Surveyor expenses ORS Elections expenses ORS (2) Sale of County lands ORS Ch. 271, 275 Economic Development ORS Examine books and papers of County Clerk, Clerk of the County Court, Treasurer and Sheriff of the County ORS Adopt budget subject to local budget law ORS Appoint Budget Officer & Budget Committee ORS ; Annual audit of County s fiscal affairs ORS Appoint BOPTA pool ORS Levy of taxes ORS Appoint Tax Collector ORS Mandated Services: Creation of County School Fund ORS Hearings on road vacations, LIDs, road legalizations, ways of necessity ORS Ch. 368 Appoint Emergency Program Manager ORS (2) Designate partnership [State, County, private] on juvenile crime prevention & lead agency to develop juvenile crime prevention plan ORS Establish Local Public Safety Coordinating Council [LPSCC] ORS Costs associated with involuntary commitments [custody, medical care, hospital, etc.] ORS , Subject to availability of funding, provide for operation of Health Department ORS Regulation of County service districts ORS Ch. 451 Responsible for disposal of solid waste ORS ; choice of operating own facility subject to DEQ permits [ORS ], issuing licenses to private industry providers, or allocating franchises ORS ; recycling program ORS 459A.065.

78 Department: Board of Commissioners FY 2019 Proposed Budget Appointments and Affiliations Individual members of the Board also represent the County through appointments or affiliations with various local and state agencies Donnie Boyd, Commissioner Position #1 Ambulance Advisory Committee Beatty CAT Bly CAT Chiloquin - CAT Energy Advisory Council Fire Defense Board KBWRAC Klamath Basin Water Resources Advisory Committee KCEDA- Klamath County Economic Development Association Keno CAT Klamath Lake Forest Health Partnership NACo - National Association of Counties Natural Resources Advisory Committee Rocky Point CAT SCOEDD - South Central Oregon Economic Development District / SCOACT - South Central Oregon Area Commission on Transportation SFAC - Sustainable Forest Action Coalition Soil & Water Conservation District Sprague River CAT Weed Advisory Council Wolf Depredation Committee Kelley Minty Morris Commissioner Position #2 AOC - Association of Oregon Counties: Courthouse Facilities Comm. Health & Human Services Public Safety Legislative Committee Blue Zones Project Business Oregon Commission CAC - Community Advisory Councils COWC - Central Oregon Workforce Consortium ECWIB East Cascades Workforce Investment Board LPSCC Local Public Safety Coordinating Council NACo - National Association of Counties: Community & Economic Development Oregon Institute of Technology Board of Trustees SCOEDD - South Central Oregon Economic Development District / SCOACT - South Central Oregon Area Commission on Transportation Senior Center South Central Regional Solutions SW BLM Resource Advisory Council Derrick DeGroot, Commissioner Position #3 AOC - Association of Oregon Counties: Community Dev & Energy Federal Forest Management Legislative Committee Transportation Veterans Vice Chair Association of O & C Counties Bicycle and Pedestrian Advisory Board Chamber of Commerce Chemult CAT Crescent / Gilchrist CAT Crescent Lake CAT Discover Klamath / Tourism Klamath Community College NACo - National Association of Counties: Community & Economic Dev. Rural Action Caucus Veterans Affairs OSU Extension Roads Advisory Committee SCOEDD - South Central Oregon Economic Development District / SCOACT - South Central Oregon Area Commission on Transportation State Dept. of Forestry Veterans Advisory Board

79 Department: Board of Commissioners FY 2019 Proposed Budget Department Mission: To ensure fiscal accountability and enhance the health, safety and community of Klamath County while providing leadership to our municipalities and outlying communities. Challenges: Since the fall of the Timber industry in Rural Oregon, Klamath County has struggled to find sustainable revenue streams to fund County services. With over 58% of the County comprised of federal land that does not provide dependable tax revenue these struggles will continue until alternative resources are located or the Federal Government fully funds their obligation to rural America. Additionally, as federal receipt reserves continue to diminish, the board will need to seek direction from the citizens on how to fill the funding gap or reduce services. Successes: 2017 bought many changes both internally and throughout the community. Three different property sales were conducted on foreclosed properties placing hundreds of properties back onto the tax rolls and generating considerable resources for the county and other taxing districts. The County was able to resolve several long standing litigation issues bringing healing to areas previously plagued with controversy. Klamath County took a direct approach to an economic and social need in the Klamath Falls downtown area with the purchase and sale of a grocery store bringing dozens of jobs and grocery and pharmacy resources to the area also brought many changes to County departments, Commissioners worked directly with Department Heads and other elected officials to increase productivity while simultaneously bringing down expenses. Significant restructuring will continue in 2018 as the Board looks at ways to improve the delivery of services to departments and the general public. The Board is particularly proud of the renewed relationship and cooperation with the Sherriff s office and District Attorney and has prioritized the safety of the citizens through law enforcement.

80 Department: Board of Commissioners Goals: FY 2019 Proposed Budget Community Pride/Clean Up Tourism Incentivize homeowners to clean up properties (work with business community) Add signage around county referring to Klamath County as home of Oregon Tech and Klamath Community College Develop a list of the top county eye sores, work to enforce code violations/encourage clean up Develop short-term program through Community Development Department to encourage renovation of blighted properties Explore an additional boat fee at Crater Lake to support Tourism efforts Strategize a revitalization plan for Fort Klamath Explore a bike borrow program County Government Efficiency Initiate the use of Opengov, financial transparency software Finish restructure of Animal Control Enhance/ refine Code Enforcement Finish pension switch from defined benefit to defined contribution program Complete the rebuilding of the Developmental Disabilities Department Lay foundation with Fair Board regarding operations and development, for the benefit of Fairgrounds Strategic Planning County wide strategic planning including infrastructure master plan. Community and Economic Development Work with partners on developing emergency housing for Veterans Locate revenue stream for additional Park & Trail Development Work with education partners on Apprenticeship/trade program

81 Department: Board of Commissioners Budget Overview: FY 2019 Proposed Budget Budget Summary FY 2017/18 Budget $379, Proposed FY 2018/19 $390, Budget Change +2.87% Total Staff 3 FTE Staff Change None Key Issues: Commissioners continue to work toward supporting and advising county department heads and other elected officials in their efforts to attract and retain high quality employees. Commissioners also work towards engaging the public to deem the publics priorities for services, then continuing to work toward securing promised Federal and State budgetary assistance to secure stabilized funding for those services deemed vital. The board is committed to continuing to advocate for Kingsley Air Base at the State and Federal level, working to secure additional missions and resources for the base. Finally, the board commits to improving the connection between Klamath Community College, Oregon Tech University and the rest of the community, in an effort to retain the talented graduates of our institutions. Significant Changes: No significant budgetary changes anticipated for FY

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83 Klamath County, Oregon Budget Financial Presentation 1050 Commissioners Actual Actual Budget Budget Requirements by Budgetary Category Personnel Services 294, , , ,579 Materials and Services 68,836 84,150 89,800 73,396 Total Requirements by Budgetary Category 362, , , ,975 Requirements by Fund General Fund (1000) 362, , , ,975 Total Requirements by Fund 362, , , ,975 Resources by Budgetary Category Licenses, Fees and Permits 1,705 1,340 1,300 1,300 Charges for Services 1,315 Interfund Transfers 359, , , ,675 Miscellaneous 492 1,302 Total Resources by Budgetary Category 362, , , ,975 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE Commissioners 390, , Total Mandates 390, , Budget Requirements by Category Materials and Services 18.8% Personnel Services 81.2%

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85 Department Status Name Title FTE Benefit Group Union Current Grade Current Step Total Wages w/cola Unemployment FICA/Medicare KCWC- WCOMP WC Medical CAP HRA/VEBA (Wages) Life Insurance STD Retirement/PERS Amount / Board of County Commissioners Filled Boyd, Donald Commissioner Elected Official Non-Union CO01 1 $71, $0.00 $5, $1, $34.32 $14, $0.00 $58.08 $0.00 $12, $104, Board of County Commissioners Filled Morris, Kelley Commissioner Elected Official Non-Union CO01 1 $72, $0.00 $5, $1, $34.32 $14, $0.00 $58.08 $0.00 $12, $106, Board of County Commissioners Filled DeGroot, Derrick Commissioner Elected Official Non-Union CO01 1 $72, $0.00 $5, $1, $34.32 $14, $0.00 $58.08 $0.00 $12, $106, $216, $0.00 $16, $3, $ $43, $0.00 $ $0.00 $36, $317, Grand Total w/benefits

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87 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :31AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1050 Commissioners R20 Licenses, Fees and Permits , , Fees, Licenses and Permits , , Fees - Vacation 1, Fees - Liquor License 1, , , Licenses, Fees and Permits Totals: , , R31 Interdepartmental Charges 1, Charges for Services - Interna 1, Interdepartmental Charges Totals: R40 Other Local Revenue , Miscellaneous , Other Local Revenue Totals: R70 Interfund Transfers 359, , , Trans - General Non Dept , , Trans - Internal Serv Non Dept Trans - Economic Development 359, , , Interfund Transfers Totals: , , , , , REVENUES TOTALS: , , E10 Personnel Services Salaries and Wages 210, , , Elected Official Compensation , , , , , FICA , , Workmans Compensation Tax GL-Budget Analysis (3/30/ :31 AM) Page 1

88 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 22, , , Medical Insurance , , , , VEBA Life Insurance Short Term Disability 35, , , Retirement - General , , , , , Personnel Services Totals: , , E11 Interdepartmental Charges 4, , , Workmans Compensation , , , , , Interdepartmental Charges Totals: , , E20 Material and Services Committee Expenses , , Contract Services 1, , , Legal Notice Publish , , Special Projects Recording Services Official Expense Videotaping Expense Fees Computer Equipment Vehicle Fuel Refunds Vehicle Maint & Repair , Supplies - Office (4.52) Supplies - Other Postage Publications & Periodicals , , , Mgmt Travel & Training , , , , , Mgmt Travel & Training , , , , , Mgmt Travel & Training , , Utilities - Cable TV 1, , , Telephone , , , , , Data Service Charges , , GL-Budget Analysis (3/30/ :31 AM) Page 2

89 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 31, , , Material and Services Totals: , , E21 Interdepartmental Charges 17, , , Internal Services , , , , , Facility Services , , , , , Tech Maint Hardware Chg , , , , , Tech Maint User Chg , , , Risk Management , , , Insurance Liability , , Insurance Work Comp Fees - Internal Office Supplies - Internal Postage - Internal Tech Supplies - Internal , Printing - Internal , , , , , Interdepartmental Charges Totals: , , E70 Interfund Transfers Trans - Equipment Reserve Interfund Transfers Totals: , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Commissioners Totals: (3.00) (7,413.00) , , , FUND REVENUES , , , , , FUND EXPENSES , , General Fund Totals: (3.00) (7,413.00) GL-Budget Analysis (3/30/ :31 AM) Page 3

90 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 362, , , , , REPORT REVENUES 362, , , REPORT EXPENSES , , REPORT TOTALS: (3.00) (7,413.00) GL-Budget Analysis (3/30/ :31 AM) Page 4

91 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :32AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1050 Commissioners R51 State of Oregon , Grants - State , State of Oregon Totals: R70 Interfund Transfers , Trans - General Non Dept Trans - Economic Development , Interfund Transfers Totals: , REVENUES TOTALS: E20 Material and Services Committee Expenses , Contract Services , State of Oregon Refunds , Material and Services Totals: E21 Interdepartmental Charges , Contract Services - Internal , Interdepartmental Charges Totals: , EXPENDITURES TOTALS: GL-Budget Analysis (3/30/ :32 AM) Page 1

92 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted , DEPARTMENT REVENUES , DEPARTMENT EXPENSES Commissioners Totals: , FUND REVENUES , FUND EXPENSES General Fund Totals: , REPORT REVENUES , REPORT EXPENSES REPORT TOTALS: GL-Budget Analysis (3/30/ :32 AM) Page 2

93 Department: Surveyor FY 2019 Proposed Budget Department Mission: To provide the citizens an organized facility to research the surveying records and to provide for the safe keeping of the public records filed in the Klamath County Surveyor s Office. Perform the surveying services required by state statutes in a professional, efficient and timely matter. Mandated Services: The County Surveyor is required by Oregon Revised Statutes to provide 24 different mandated services to the public. In summary, he must conduct surveys of county land and roads when a court orders so. The County Surveyor is required to review, approve and file survey maps, subdivision, partition and condominium plats. Index all maps, plats, road records and preserve them as permanent records and make them available to the public. Establish or reestablish all public land survey corners. I have user fees in place to cover all the mandated services. Department Overview: The Klamath County Surveyor s Office serves the public by: Checking private survey maps for compliance with Oregon statutes and file them in the Surveyor s Office as public records. Assist the public and other county departments with interpreting legal descriptions, road right of ways records and general surveying research. Review subdivision, partition and condominium plats for compliance with Oregon statutes and the Klamath County Development Code. Index and file exact copies of the plats for public record. Recover, restore and preserve original Public Land Survey System (PLSS) corners. Successes and Challenges: Each year we are scanning more survey related information and making it available online for the public to use in research of their property. With being a part time surveyor and utilizing the local surveyors, we are averaging reestablishing 35 corners per year with our Public Land Survey System (PLSS) program. PLSS corners are section corners, ¼ corners, meander corners or any other corner established by the Government Land Office (GLO). Because of the 2014 local fires we are back updating corners that we had visited and re-established four years ago. 1

94 Department: Surveyor FY 2019 Proposed Budget Budget Overview: The County Surveyor is an elected, part time position. It is funded by user fees and general fund money. The 1061-SURVEYOR (mandated services portion of the budget) is funded by the revenue generated from checking and filing survey maps, partition plats and subdivision plats. The last 5 years I have averaged 69 survey maps, 27 partition plats and 1 subdivision plat per year. Last fiscal year we were down 10% on revenue from survey maps, 10% down on revenue from partition plats and 100% down on subdivision plats from the average. I anticipate the funding to be back to normal this year. The 1062-PUBLIC LAND CORNER PRESERVATION FUND is funded by a $5.00 fee collected for each deed or recorded document that is related to land transactions which are recorded in the Clerk s Office. ORS allows counties to establish this dedicated fund for the corner work, and Klamath County established our fund in By statute, the fee collected can only be used in the establishment, re-establishment and maintenance of PLSS (Public Land Survey System) corners. Klamath County is +/-6130 square miles and consists of 181 Townships with approximately 135 corners per Township for a grand total of 24,000 corners. I do the work in house and also contract out some of the work to the local surveyors. The work is perpetual because of the maintenance required to preserve the corners. Significant Changes: Overall budget changes Surveyor salary and expenses are split 75/25 between the two budgets. A portion of 1061-Surveyor budget is funded from the general fund. The user fees were increased for the 1061-Surveyor budget back in July of I expect the user fees to be back to normal this fiscal year. Key issues: Per Oregon Revised Statute, the County Surveyor s compensation is to be paid out of the county treasury. A fee may be charged to reimburse the cost of the mandated work being performed by the County Surveyor. 2

95 Klamath County, Oregon Budget Financial Presentation 1060 Surveyor Actual Actual Budget Budget Requirements by Budgetary Category Personnel Services 23,096 23,321 33,726 35,232 Materials and Services 27,852 20, , ,768 Capital Outlay Subtotal Current Expenditures 50,948 43, , ,100 Interfund Transfers 1,000 1,000 1,000 1,000 Reserves 33,700 34,700 Unappropriated Fund Balance 1,169,742 1,207,681 1,000,000 1,000,000 Subtotal Noncurrent Expenditures 1,170,742 1,208,681 1,034,700 1,035,700 Total Requirements by Budgetary Category 1,221,690 1,252,408 1,210,800 1,223,800 Requirements by Fund Surveyor (2160) 1,221,690 1,252,408 1,210,800 1,223,800 Total Requirements by Fund 1,221,690 1,252,408 1,210,800 1,223,800 Resources by Budgetary Category Licenses, Fees and Permits 63,106 67,350 63,800 64,850 Charges for Services Investment Earnings 7,115 1,660 11,000 Interfund Transfers 13,886 12,466 13,000 12,640 Miscellaneous Beginning Fund Balance 1,136,575 1,169,741 1,133,900 1,135,210 Total Resources by Budgetary Category 1,221,690 1,252,408 1,210,800 1,223,800 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE Surveyor 23,000 8, Corner Restoration 1,166,000 26, Equipment Reserve 34,800 Total Mandates 1,223,800 35, Personnel Services 2.9% Budget Requirements by Category Materials and Services 12.5% Capital Outlay 0.0% Interfund Transfers 0.1% Reserves 2.8% Unappropriate d Fund Balance 81.7%

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97 Department Status Title FTE Benefit Group Union Current Grade Current Step Total Wages w/cola Unemployment FICA/Medicare KCWC- WCOMP WC Medical CAP HRA/VEBA (Wages) Life Insurance STD Retirement/PERS Amount /51410 Surveyor Filled Surveyor Elected Official Non-Union SU01 1 $4, $0.00 $ $82.28 $4.29 $3, $0.00 $14.52 $0.00 $0.00 $8, Surveyor Filled Surveyor Elected Official Non-Union SU01 1 $14, $0.00 $1, $ $12.87 $10, $0.00 $43.56 $0.00 $0.00 $26, $18, $0.00 $1, $ $17.16 $14, $0.00 $58.08 $0.00 $0.00 $35, Grand Total w/benefits

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99 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :32AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2160 Surveyor 1060 Surveyor R20 Licenses, Fees and Permits Fees, Licenses and Permits Fees - Condominium Plat 5, , , Fees - Survey Filing , , , , , Fees - Partition , , Fees - Subdivision Plat Fees - Public Land Corn Pres 9, , , Licenses, Fees and Permits Totals: , , R40 Other Local Revenue Miscellaneous Other Local Revenue Totals: R70 Interfund Transfers 12, , , Trans - General Non Dept , , Trans - Equipment Reserve Trans - Property Sales 12, , , Interfund Transfers Totals: , , R90 Fund Balances 4, , , Beginning Fund Balance , , , , , Fund Balances Totals: , , , , , REVENUES TOTALS: , , E10 Personnel Services Salaries and Wages GL-Budget Analysis (3/30/ :32 AM) Page 1

100 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 9, , , Elected Official Compensation , , FICA Workmans Compensation Tax , Medical Insurance , , VEBA Life Insurance Short Term Disability 1, , Retirement - General 11, , , Personnel Services Totals: , , E11 Interdepartmental Charges Unemployment Compensation Workmans Compensation Interdepartmental Charges Totals: E20 Material and Services , Contract Services , , Electronic File Conversion Dues Fees Supplies - Office Postage , Travel & Training , , Mgmt Travel & Training Telephone , Material and Services Totals: , , E21 Interdepartmental Charges 6, , , Internal Services , , , , , Facility Services , , Tech Maint Hardware Chg Tech Maint User Chg Risk Management Insurance Liability Office Supplies - Internal GL-Budget Analysis (3/30/ :32 AM) Page 2

101 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Postage - Internal , , , Interdepartmental Charges Totals: , , E70 Interfund Transfers Trans - Equipment Reserve Interfund Transfers Totals: E80 Contigencies Operating Contingency Contigencies Totals: E90 Unappropriated Fund Balance 6, , Unappropriated Fund Balance 6, , Unappropriated Fund Balance Total , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Surveyor Totals: (0.07) , , , FUND REVENUES , , , , , FUND EXPENSES , , Surveyor Totals: (0.07) GL-Budget Analysis (3/30/ :32 AM) Page 3

102 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 26, , , , , REPORT REVENUES 26, , , REPORT EXPENSES , , REPORT TOTALS: (0.07) GL-Budget Analysis (3/30/ :32 AM) Page 4

103 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :32AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2160 Surveyor 1060 Surveyor R20 Licenses, Fees and Permits Fees, Licenses and Permits 54, , , Fees - Public Land Corn Pres , , , , , Licenses, Fees and Permits Totals: , , R31 Interdepartmental Charges Fees - Internal Interdepartmental Charges Totals: R41 Interest 7, , Investments - Interest On , , , , Interest Totals: , , R90 Fund Balances 1,101, ,131, ,100, Beginning Fund Balance ,100, ,100, ,101, ,131, ,100, Fund Balances Totals: ,100, ,100, ,163, ,191, ,155, REVENUES TOTALS: ,166, ,166, E10 Personnel Services Salaries and Wages 9, , , Elected Official Compensation , , , FICA , , Workmans Compensation Tax , Medical Insurance , , VEBA Life Insurance GL-Budget Analysis (3/30/ :32 AM) Page 1

104 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Short Term Disability 1, , Retirement - General 11, , , Personnel Services Totals: , , E11 Interdepartmental Charges Unemployment Compensation Workmans Compensation Interdepartmental Charges Totals: E20 Material and Services , Contract Services , , , Publ Land Cor Restore , Dues , , Fees Equipment Maint & Repair , Supplies - Office , , , Supplies - Other , , Supplies - Field , Travel & Training , , Mgmt Travel & Training 10, , Material and Services Totals: , , E21 Interdepartmental Charges 6, , , Internal Services , , , , , Facility Services , , Tech Maint Hardware Chg Tech Maint User Chg Risk Management Insurance Liability Insurance Work Comp , Contract Services - Internal , , Office Supplies - Internal 8, , , Interdepartmental Charges Totals: , , E70 Interfund Transfers GL-Budget Analysis (3/30/ :32 AM) Page 2

105 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted Trans - General Non Dept 1, , , Trans - Equipment Reserve , , Trans - Clerk 1, , , Interfund Transfers Totals: , , E80 Contigencies Operating Contingency Contigencies Totals: E81 Fund Balance & Reserves Reserve Future Expenditures Fund Balance & Reserves Totals: E90 Unappropriated Fund Balance 1,131, ,168, ,000, Unappropriated Fund Balance ,000, ,000, ,131, ,168, ,000, Unappropriated Fund Balance Total ,000, ,000, ,163, ,191, ,155, EXPENDITURES TOTALS: ,166, ,166, ,163, ,191, ,155, DEPARTMENT REVENUES ,166, ,166, ,163, ,191, ,155, DEPARTMENT EXPENSES ,166, ,166, Surveyor Totals: (0.23) ,163, ,191, ,155, FUND REVENUES ,166, ,166, ,163, ,191, ,155, FUND EXPENSES ,166, ,166, Surveyor Totals: (0.23) GL-Budget Analysis (3/30/ :32 AM) Page 3

106 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1,163, ,191, ,155, ,166, ,166, REPORT REVENUES 1,163, ,191, ,155, REPORT EXPENSES ,166, ,166, REPORT TOTALS: (0.23) GL-Budget Analysis (3/30/ :32 AM) Page 4

107 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/30/ :37AM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2160 Surveyor 1060 Surveyor R41 Interest Investments - Interest On Interest Totals: R70 Interfund Transfers Trans - Equipment Reserve 1, , , Trans - Surveyor , , , , , Interfund Transfers Totals: , , R90 Fund Balances 30, , , Beginning Fund Balance , , , , , Fund Balances Totals: , , , , , REVENUES TOTALS: , , E30 Capital Outlay Equipment Survey Equipment Vehicles Other Capital Outlay Totals: E70 Interfund Transfers Trans - Surveyor Interfund Transfers Totals: E81 Fund Balance & Reserves , Reserve Capital Outlay , , GL-Budget Analysis (3/30/ :37 AM) Page 1

108 Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted , Fund Balance & Reserves Totals: , , E90 Unappropriated Fund Balance 31, , Unappropriated Fund Balance 31, , Unappropriated Fund Balance Total , , , EXPENDITURES TOTALS: , , , , , DEPARTMENT REVENUES , , , , , DEPARTMENT EXPENSES , , Surveyor Totals: 31, , , FUND REVENUES , , , , , FUND EXPENSES , , Surveyor Totals: 31, , , , , REPORT REVENUES 31, , , REPORT EXPENSES , , REPORT TOTALS: GL-Budget Analysis (3/30/ :37 AM) Page 2

109 Klamath County, Oregon Budget Financial Presentation 1070 County Schools Actual Actual Budget Budget Requirements by Budgetary Category Materials and Services 1,898, , ,000 1,821,965 Total Requirements by Budgetary Category 1,898, , ,000 1,821,965 Requirements by Fund County Schools (2020) 1,898, , ,000 1,821,965 Total Requirements by Fund 1,898, , ,000 1,821,965 Resources by Budgetary Category Intergovernmental 1,897, , ,000 1,821,965 Investment Earnings Total Resources by Budgetary Category 1,898, , ,000 1,821,965 Full Time Employee Equivalents Mandate Total Cost Personnel Services FTE County Schools 1,821,965 Total Mandates 1,821,965 The purpose of this fund was to provide for a fund to aggregate resources directed in Oregon law to be passed through to the public school districts in Klamath County. Pursuant to ORS this fund was established to provide for this process Apportionment of moneys received by counties from federal forest reserves to road and school funds. (1) The moneys received by each county under ORS shall be divided 75 percent to the road fund and 25 percent to the school fund of the county and, subject to subsection (2) of this section, the moneys shall be expended as other moneys in those funds are expended Disposition of certain moneys described in ORS ; disposition of forest product rehabilitation revenues. (1) Except as set forth in subsection (2) of this section, moneys described in ORS (1)(b) and (2)(c) shall be credited to the county in which the lands are situated and shall be paid quarterly to the county... Money received under this subsection by the county shall be applied in the following order: (b) Twenty five percent of the remainder of the money shall be credited and paid into the county school fund created under ORS

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115 Klamath County, Oregon Budget Financial Presentation 1000 General Fund Non Dept Actual Actual Budget Budget Requirements by Budgetary Category Materials and Services 162,911 87, ,521 1,625,044 Debt Service 35,684 Subtotal Current Expenditures 162, , ,521 1,625,044 Interfund Transfers 11,868,311 12,413,269 12,513,621 14,808,174 Reserves 1,926, ,282 Contingency 331, ,000 Unappropriated Fund Balance 5,648,817 5,008,517 Subtotal Noncurrent Expenditures 17,517,128 17,421,786 14,770,979 15,863,456 Total Requirements by Budgetary Category 17,680,039 17,544,864 14,920,500 17,488,500 Requirements by Fund General Fund (1000) 17,680,039 17,544,864 14,920,500 17,488,500 Total Requirements by Fund 17,680,039 17,544,864 14,920,500 17,488,500 Resources by Budgetary Category Taxes 9,027,230 9,551,305 9,154,000 10,800,000 Intergovernmental 2,527,955 1,964,514 1,926,500 2,088,500 Charges for Services 11,131 37,211 Investment Earnings 42,548 8,379 Interfund Transfers 35,348 34,411 40,000 Miscellaneous Sale of Captial Assets 299,414 Beginning Fund Balance 6,035,601 5,648,817 3,800,000 4,600,000 Total Resources by Budgetary Category 17,680,039 17,544,864 14,920,500 17,488,500 Full Time Employee Equivalents Programs Total Cost Personnel Services FTE Treasurer (1010) Assessor (1020) 1,033,953 Tax Collector (1030) 279,955 Clerk (1040) 360,062 Commissioners (1050) 389,675 Surveyor (1060) 11,640 District Attorney (2010) 1,352,606 Sheriff (2030) 9,400,749 Juvenile (2050) 1,255,562 Emergency Management (2080) 75,742 State Courts (2090) 360,495 Public Health (4010) 195,000 Planning (6020) Watermaster (7020) 92,735 Information Technology (1530) Materials and Services (1000) 1,625,044 Contingency (1000) 500,000 Reserves (1000) 555,282 Total Mandates 17,488,500 Mandated Services listed that are county departments consist of transfers to support those departments that do not generate sufficient revenues on their own to operate as a stand alone operation. Mandated Services listed that are transfers to other funds are used to support the maintenance of the Klamath County Courthouse, common areas in buildings or community meeting rooms that can not be assigned to single departments (e.g., facility service charges) or are transfers to support reserves that departments are not able to fully fund (e.g., risk management).

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117 General Ledger Budget Analysis User: Printed: Fiscal Year: vnoel 03/29/2018-2:37PM Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 1000 General Fund 1000 Non-Departmental R10 Property Taxes 8,297, ,477, ,354, Property Taxes - Current ,000, ,000, , , , Property Taxes - Prior , , ,854, ,072, ,854, Property Taxes Totals: ,500, ,500, R11 Other Taxes 20, , Tax Offsets 151, , , Franchise Fees - SO Cable TV , , , , , Other Taxes Totals: , , R30 Charges for Service Charges for Service Copies 11, , Rental Income 11, , Charges for Service Totals: R40 Other Local Revenue Miscellaneous Donations Other Local Revenue Totals: R41 Interest 42, , Investments - Interest On 42, , Interest Totals: R42 Sale of Capital Assets , Sales - Surplus Property GL-Budget Analysis (3/29/2018-2:37 PM) Page 1