1. GENERALIDADES
1.2. Ambiente o problemática
1.2.2. Análisis sectorial
As was stated in Note 25-D, above, the fourth council position and the council chair of Clark County were elected in November 2015 and were sworn into office in January 2016. The election and swearing in of two additional county councilors is the next step in the progression of changing Clark County government to a Home Rule Charter County. The implementation of the County Charter will be completed in 2016.
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Clark County Retired Employees (PERS and LEOFF II) Healthcare Plan
Required Supplementary Information
Modified Approach for Reporting Clark County’s Infrastructure Capital Assets
2012 2013 2014
Bridges 97.3% 94.6% 72.9%
2012 2013 2014
Stormwater Subsystem 96.9% 92.6% 98.1%
2012 2013 2014
Bridges 0.0% 0.0% 0.0%
2012 2013 2014
Stormwater Subsystem 3.1% 6.5% 1.9%
* Although the County has only recorded capital asset infrastructure constructed after 1980 , all county stormw ater facilities and bridges are assessed and included in these percentages, regardless of w hen they w ere constructed.
at Poor Condition *
Condition Rating of the County's Infrastructure Subsystems Reported Using Modified Approach
Percentage of Infrastructure Assessed At or Above Established Assessment Levels *
Percentage of Infrastructure Assessed
2011 2012 2013 2014 2015
Stormwater Subsystem
Budgeted (needed) $358,428 $358,428 $350,000 $350,000 $857,300
Actual $307,604 $438,960 $331,273 $315,843 $750,594
% Spent 85.8% 122.5% 94.6% 90.2% 87.6%
Amount Unspent / (Overspent) $50,824 ($80,532) * $18,727 $34,157 $106,706
Bridges **
Budgeted (needed) $277,878 $279,953 $94,712 $87,202 $149,351
Actual $127,503 $34,685 $48,177 $44,603 $67,400
% Spent 45.9% 12.4% 50.9% 51.1% 45.1%
Amount Unspent / (Overspent) $150,375 $245,268 $46,535 $42,599 $81,951
* Budget control is maintained within each fund. Operationally, the budget and the actual amount spent are monitored on a biennial basis. One area within a fund (i.e., maintenance) can be over budget, as long as other areas within the fund (i.e., services, supplies, capital) are
Comparison of Needed-to-Actual Maintenance/Preservation
Notes to Required Supplementary Information – Modified Approach
In accordance with GASB Statement #34, the County is required to report infrastructure capital assets (such as roads, bridges, railways, pathways, and stormwater systems). The County has elected to use the “Modified Approach”, as defined by GASB Statement #34, for reporting its stormwater subsystems and bridges, thereby forgoing depreciation of these assets (see Management’s Discussion and Analysis: Modified Approach for Reporting Infrastructure Assets, within this document, regarding the requirements for using this method of reporting).
A complete assessment of bridges is done every two years, at a minimum, whereas stormwater subsystem assessments are done every three years, at a minimum. Detailed documentation of disclosed assessment levels is kept on file. Following are tables showing the measurement scales and basis for condition of measurement used to assess and report conditions for each of these infrastructure systems being reported using the modified approach and the condition level at which the County intends to preserve the assets.
Stormwater Subsystem
Measurement Scale and Basis for Condition Measurement Rating*
80-100 Good Condition - serves intended function and scores well in all areas
61-80 Fair Condition - serves intended function, but scores less well and has other issues 0-60 Poor condition - may or may not fulfill its design function, has other serious issues, and
requires maintenance or rebuild
*The County has established an acceptable condition level of 70 for stormwater subsystems, and intends to preserve the assets at or above this level.
Bridges
Measurement Scale and Basis for Condition Measurement Rating*
100 Newly constructed bridge - no maintenance needed
81-99 Bridge is in good shape, unless structurally deficient or functionally obsolete
51-80 Bridge is in fair shape - may be eligible for replacement if structurally deficient or functionally obsolete
25-50 Bridge is in fair shape - may be eligible for federal replacement funding if structurally deficient or functionally obsolete
0-24 Poor condition: Bridge is in poor shape - needs to be replaced soon
*The County has established an acceptable condition level of 50 for bridges and intends to preserve the assets at or above this level.
Definitions: A stucturally deficient bridge is one whose condition or design has impacted its ability to adequately carry its intended load.
A functionally obsolete bridge is one in which the deck geometry, load capacity, clearance, or approach roadway alignment have reduced (to below accepted design standards) its ability to adequately meet traffic needs.
GASB Statement #34 requires that condition assessments are performed at least every three years and that the table showing the condition rating include data for the three most recent complete assessments.
The table of needed to actual maintenance/preservation includes a five year comparison.
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Year
Year Ended June 30,
Employer's proportion of the net pension liability (asset)
Employer's proportionate share of the net pension liability
State's proportionate share of the net pension liability (asset) associated
with the employer TOTAL
Employer's covered employee payroll
Employer's proportionate share of the net pension liability as a percentage of covered employee payroll
Plan fiduciary net position as a percentage of the total pension liability
2015 0.416171% $ (4,277,406) $ (3,256,881) $ (7,534,287) $ 12,081,960 -62.36% 111.67%
2014 0.408677% $ (5,423,320) (3,558,240) (8,981,560) $ 11,370,207 -78.99% 116.75%
As of June 30 Last 2 Fiscal Years Required Supplementary Information
State Sponsored Pension Plans
Schedule of Proportionate Share of the Net Pension Liability LEOFF 2
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Year Ended
Note 1: Information Provided
Note 2: Significant Factors
Note 3: Change in contribution rate
The employer contribution rates for both PERS 1 and PERS 2/3 plans increased from 9.21%
to 11.18% for pay periods beginning July 2015.
The employer contribution rates for PSERS plans increased from 10.54% to 11.54% for pay periods beginning July 2015.
Notes to Required Supplemental Information - Pension As of December 31
Last Two Fiscal Years
GASB 68 was implemented for the year ended December 31, 2015, therefore there is no data available for years prior to 2014.
There were no changes of benefit terms, significant changes in the employees covered under the benefit terms or in the use of different assumptions.
105
ADOPTED CURRENT Variance with Original
2015/2016 Budget
Final 2015/2016
Budget
Actual Year to Date
Final Budget Positive/
(Negative) General property taxes $ 123,537,011 $ 123,540,909 $ 61,584,835 $ (61,956,074) Retail sales and use taxes 30,900,193 35,659,195 20,730,158 (14,929,037) Excise and other taxes 987,030 1,028,954 527,177 (501,777) Total taxes 155,424,234 160,229,058 82,842,170 (77,386,888)
Business licenses and permits 4,354,419 4,362,316 2,158,065 (2,204,251) Non-business licenses and permits 1,493,409 1,553,128 864,267 (688,861) Total licenses and permits 5,847,828 5,915,444 3,022,332 (2,893,112) Federal grants -- direct 36,983 63,452 60,625 (2,827) Federal entitlements 8,212 8,212 3,730 (4,482) Federal grants -- indirect 3,992,862 3,996,868 1,925,153 (2,071,715) State grants 4,559,065 6,585,151 3,355,409 (3,229,742) State shared revenues 5,616,576 5,715,147 2,822,296 (2,892,851) State entitlements 7,054,592 7,120,951 4,144,716 (2,976,235) Interlocal grants 180,000175,560 11 (179,989) Total intergovernmental 21,443,850 23,669,781 12,311,940 (11,357,841) General government fees 30,721,563 30,486,119 15,867,088 (14,619,031) Public safety 25,048,433 25,097,886 12,543,199 (12,554,687) Transportation 580,000 - - -Economic environment 9,095,116 8,931,228 4,735,847 (4,195,381) Health & human services 419,408 414,808 209,994 (204,814) Culture and recreation 62,366 - - Total charges for services 65,926,886 64,930,041 33,356,128 (31,573,913) Fines and forfeitures 9,330,245 9,163,711 4,660,690 (4,503,021) Total fines & forfeitures 9,330,245 9,163,711 4,660,690 (4,503,021) Interest earnings 6,242,650 7,458,161 3,376,922 (4,081,239) Rents and royalties 610,434 293,124 130,946 (162,178) Donations - 2,039 2,781 742 Other revenues 193,712 229,260 207,556 (21,704) Total miscellaneous 7,046,796 7,982,584 3,718,205 (4,264,379) Total revenues $ 265,019,839 $ 271,890,619 $ 139,911,465 $ (131,979,154)
Clark County Washington General Fund
Schedule of Revenues - Budget (GAAP Basis) and Actual For the year ended December 31, 2015
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Clark County Washington General Fund
Schedule of Expenditures - Budget (GAAP Basis) and Actual For the year ended December 31, 2015
District Court
Personal Services 7,976,616 8,056,858 3,967,606 4,089,252 Supplies 133,882 141,426 50,571 90,855 Other Services and Charges 952,354 890,362 495,299 395,063 Intergovernmental 22,040 22,040 - 22,040 Total District Court 9,084,892 9,110,686 4,513,476 4,597,210 Pass-throughs & Miscellaneous
Other Services and Charges - - 673,072 (673,072) Total Miscellaneous - - 673,072 (673,072) Superior Court
Personal Services 5,318,762 5,318,762 2,612,603 2,706,159 Supplies 225,746 225,746 66,389 159,357 Other Services and Charges 2,452,1312,429,692 1,109,914 1,342,217 Total Superior Court 7,996,6397,974,200 3,788,906 4,207,733 Total judicial 23,790,268 23,740,558 12,365,362 11,375,196 Public safety
Juvenile
Personal Services 15,630,785 15,630,785 8,356,404 7,274,381 Supplies 183,870 231,870 66,336 165,534 Other Services and Charges 1,471,4281,462,288 725,888 745,540 Total Juvenile 17,276,943 17,334,083 9,148,628 8,185,455 Sheriff - Enforcement
Personal Services 30,591,724 33,187,950 16,729,608 16,458,342 Supplies 1,287,882 1,325,960 530,867 795,093 Other Services and Charges 3,578,976 4,770,069 2,670,859 2,099,210 Intergovernmental 3,600,940 3,802,023 1,762,570 2,039,453 Capital outlay - 264,320 20,777 243,543 Total Sheriff-Enforcement 39,059,522 43,350,322 21,714,681 21,635,641 Sheriff - Civil/Support
Personal Services 11,541,520 10,264,083 5,736,210 4,527,873 Supplies 506,022 2,961,755 1,007,492 1,954,263 Other Services and Charges 2,837,518 543,370 496,327 47,043 Capital outlay - - 9,973 (9,973)
Total Sheriff-Civil/Support 14,885,060 13,769,208 7,250,002 6,519,206 Sheriff - Administation
Personal Services 3,812,036 5,053,967 2,203,466 2,850,501 Supplies 312,634 474,630 175,023 299,607 Other Services and Charges 597,060 1,901,768 850,229 1,051,539 Intergovernmental 53,300 53,300 - 53,300
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Clark County Washington General Fund
Schedule of Expenditures - Budget (GAAP Basis) and Actual For the year ended December 31, 2015
Community Support
Intergovernmental 143,900 143,900 68,244 75,656 Total Community Support 143,900 143,900 68,244 75,656 Total physical environment 8,555,399 8,793,039 4,150,986 4,642,053 Transportation
Lewis & Clark Railroad
Other Services and Charges 331,216 366,216 172,621 193,595 Capital outlay - 1,175,705 668,895 506,810 Total Lewis & Clark Railroad 331,216 1,541,921 841,516 700,405 Total transportation 331,216 1,541,921 841,516 700,405 Economic Environment
Public Information & Outreach
Personal Services 1,394,917 1,218,257 575,420 642,837 Supplies 9,456 9,456 7,448 2,008 Other Services and Charges 40,866 45,760 18,365 27,395 Total Public Information & Outreach 1,445,239 1,273,473 601,233 672,240 Long Range Planning
Personal Services 2,297,260 2,346,745 1,113,599 1,233,146 Supplies 26,070 26,070 13,119 12,951 Other Services and Charges 1,428,3861,426,346 395,726 1,032,660 Total Long Range Planning 3,749,676 3,801,201 1,522,444 2,278,757 Countywide Services
Other Services and Charges - - 12,500 (12,500) Total Countywide Services - - 12,500 (12,500) Cable Television
Intergovernmental 881,384 881,384 435,739 445,645 Total Cable Television 881,384 881,384 435,739 445,645 Community Support
Intergovernmental 200,000 200,000 - 200,000 Total Community Support 200,000 200,000 - 200,000 Total economic environment 6,276,299 6,156,058 2,571,916 3,584,142 Health and Human Services
Medical Examiner
Personal Services 2,162,593 2,087,593 991,952 1,095,641 Supplies 60,208 74,201 54,393 19,808 Other Services and Charges 86,314 173,354 117,503 55,851 Total Medical Examiner 2,335,1482,309,115 1,163,848 1,171,300
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Clark County Washington General Fund
Schedule of Expenditures - Budget (GAAP Basis) and Actual For the year ended December 31, 2015
Culture and Recreation
Cooperative Extension Service
Other Services and Charges 62,012 712,506 344,935 367,571 Total Cooperative Extension Service 62,012 712,506 344,935 367,571 Community Support
Other Services and Charges - 10,000 - 10,000 Intergovernmental 236,732 226,732 50,000 176,732 Total Community Support 236,732 236,732 50,000 186,732 Legacy Lands
Personal Services 122,082 234,790 127,163 107,627 Supplies 3,200 3,200 - 3,200 Other Services and Charges 202,514 202,514 - 202,514 Intergovernmental - - 13,214 (13,214) Capital Outlay 112,708 - -
-Total Legacy Lands 440,504 440,504 140,377 300,127 Total culture and recreation 739,248 1,389,742 535,312 854,430 Total expenditures: $ 270,124,231 $ 137,236,095278,502,041 $ 141,265,946$
113
ADOPTED CURRENT Variance with Original
2015/2016 Budget
Final 2015/2016
Budget
Actual Year to Date
Final Budget Positive/
(Negative) Revenues
Economic environment 6,580,408 6,580,408 6,411,833 (168,575) Total charges for services 6,580,408 6,580,408 6,411,833 (168,575)
Interest earnings - - 32,007 32,007 Total miscellaneous - - 32,007 32,007
Total revenues 6,580,408 6,580,408 6,443,840 (136,568) Expenditures
Transportation
Capital outlay - 41,000 39,284 1,716 Total transportation 41,000- 39,284 1,716 Culture and recreation
Other services and charges - 51,000 - 51,000 Capital outlay 9,286,9579,187,657 230,637 9,056,320 Total culture and recreation 9,187,657 9,337,957 230,637 9,107,320 Total expenditures 9,187,657 9,378,957 269,921 9,109,036 Excess (deficiency) of revenues over
expenditures (2,607,249) (2,798,549) 6,173,919 8,972,468 Other Financing Sources (Uses)
Transfers out (4,684,961) (10,737,210) (5,747,775) 4,989,435 Total other financing sources (uses) (4,684,961) (10,737,210) (5,747,775) 4,989,435 Net change in fund balance (7,292,210) (13,535,759) 426,144 13,961,903 Fund balance as of January 1 31,576,01730,114,314 13,552,202 (18,023,815)
Fund balance as of December 31 $ 22,822,104 $ 18,040,258 $ 13,978,346 $ (4,061,912) Clark County Washington
Development Impact Fees
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget (GAAP Basis) and Actual
For the year ended December 31, 2015
ADOPTED CURRENT Variance with Original
2015/2016 Budget
Final 2015/2016
Budget
Actual Year to Date
Final Budget Positive/
(Negative) Revenues
General government fees $ 1,250,000 $ 1,250,000 $ - $ (1,250,000) Public safety 550,000 550,000 (550,000)- Total charges for services 1,800,000 1,800,000 - (1,800,000) Interest earnings 16,000 16,000 - (16,000) Total miscellaneous 16,000 16,000 - (16,000) Total revenues 1,816,000 1,816,000 - (1,816,000) Expenditures
Public safety
Supplies 1,752,500 1,352,500 - 1,352,500 Other services and charges 118,500118,500 118,500- Total expenditures 1,871,000 1,471,000 - 1,471,000 Excess (deficiency) of revenues over
expenditures (55,000) 345,000 - 345,000
Other Financing Sources (Uses)
Transfers out - (400,000) (393,242) (6,758) Total other financing sources (uses) - (400,000) (393,242) 6,758 Net change in fund balance (55,000) (55,000) (393,242) (338,242) Fund balance as of January 1 340,080 340,080 393,242 53,162
Fund balance as of December 31 $ 285,080 $ 285,080 $ - $ (285,080)
*The activities of this fund are included with the General Fund for GAAP financial statements reporting, but are budgeted separately from the General Fund.
Clark County Washington Jail Commissary Fund*
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget (GAAP Basis) and Actual
For the year ended December 31, 2015
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ADOPTED CURRENT Variance with Original
2011/2012 Budget
Final 2011/2012
Budget
Actual Year to Date
Final Budget Positive/
(Negative) Expenditures
Public safety
Supplies $ 30,000 $ - $ - $ -Other services and charges 8,000 - -
-Total expenditures 38,000 - - -Excess (deficiency) of revenues over
expenditures (38,000) - - -Other Financing Sources (Uses)
Transfers out (30,000)- (24,639) (5,361) Total other financing sources (uses) - (30,000) (24,639) 5,361 Net change in fund balance (38,000) (30,000) (24,639) 5,361 Fund balance as of January 1 40,797 40,797 24,639 (16,158)
Fund balance as of December 31 $ 2,797 $ 10,797 $ - $ (10,797)
*The activities of this fund are included with the General Fund for GAAP financial statements reporting, but are budgeted separately from the General Fund.
Clark County Washington Juvenile Fund*
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget (GAAP Basis) and Actual
For the year ended December 31, 2015
Nonmajor
Nonmajor