2015-509-Resolution No. 2015-108 Recorded 12/4/2015 NANCY DESCHUTES
BLANKENSHIP, COUNTY CLERK
4J L015'509
REVIEWED COMMISSIONERS' JOURNAL
01/ 13/04/2015 01:53:53 PM
LE, AL COUNSEL II II
II NVII1111111111111 III
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Transferring Appropriations
Within the Various Funds of the 2015-2016 * RESOLUTION NO. 2015-108
Deschutes County Budget and Directing Entries *
WHEREAS, attached is an e-mail from the Finance Director requesting a transfer of
appropriations, and
WHEREAS it is necessary to transfer appropriations within the Deschutes County Budget to
accommodate the request; now therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY, OREGON, as follows:
Section 1. That the following transfers of appropriations be made:
FROM: 135-0800-415.23-57 Deschutes County PERS Reserve,
PERS/OPSRP $ 34,915
TO: 135-0800-415.59-98 Deschutes County PERS Reserve,
Refunds &Adjustments $ 34,915
Section 2. That the Finance Director make the appropriate entries in the Deschutes County
Budget document to show the above appropriations.
DATED this Z3 rd day of November, 2015.
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON
724,76,0,2.6,„
ANTH;OY- DEBONE, Chair
ATTEST:5r0444k;21;14t/N_____
AN UNGER ce-Chair
Recording Secretary TAMM ANE , Commissioner
PAGE 1 OF 1-RESOLUTION No.2015-1.08(11/23/1$)
Lacy Nichols
From: Wayne Lowry
Sent: Tuesday, October 27, 2015 3:09 PM
To: Jeanine Faria; Lacy Nichols
Subject: RE: Extension 4-H
r a budget adjustment to pay out to the Extension 4H County Service District their share of the PERS
Please prepare get adJust p y Y
reserve (fund 135) due to the fact that they no longer have any county employees. See Jeanine rationale below.
Thanks
Wayne Lowry, CPA
Finance Director/Treasurer, Deschutes County
1300 NW Wall Street, Suite 200, Bend, Oregon 97703
Phone 541-388-6559, Fax 541-749-2909, Cell 541-788-0093
E-Mail: wayne.lowry @deschutes.org
From: Jeanine Faria
Sent: Tuesday, October 27, 2015 12:48 PM
To: Wayne Lowry
Subject: FW: Extension 4-H
Actually, as this is a transfer in Fund 135, I think you can make the request.
Jeanine
Deschutes County Finance
541-385-1411
From: Jeanine Faria
Sent: Tuesday, October 27, 2015 12:46 PM
To: Wayne Lowry
Subject: RE: Extension 4-H
I think this is correct. I will send an email to Erik with the Excel file attached and ask him to send an email Finance asking
us to prepare a resolution.
Jeanine
Deschutes County Finance
541-385-1411
From: Wayne Lowry
Sent: Tuesday, October 27, 2015 12:42 PM
To: Jeanine Faria
Subject: FW: Extension 4-H
I take this to mean that we should prepare the appropriate budget adjustment for Erik to approve so we can get this on
a board agenda.
Thanks
1
Wayne Lowry, CPA
Finance Director/Treasurer, Deschutes County
1300 NW Wall Street, Suite 200, Bend, Oregon 97703
Phone 541-388-6559, Fax 541-749-2909,Cell 541-788-0093
E-Mail:wayne.lowrv@deschutes.org
From: Erik Kropp
Sent: Friday, October 23, 2015 5:13 PM
To: Tom Anderson; Wayne Lowry
Cc: Jeanine Faria
Subject: RE: Extension 4-H
I agree, makes sense.
From: Tom Anderson
Sent:Thursday, October 22, 2015 4:21 PM
To: Wayne Lowry; Erik Kropp
Cc: Jeanine Faria
Subject: RE: Extension 4-H
OK by me.
e 411,14
Tom Anderson
Deschutes County Administrator
1300 NW Wall Street
Bend,OR.97703
541/388-6565
tomaPco.deschutes.or.us
From: Wayne Lowry
Sent: Thursday, October 22, 2015 2:32 PM
To: Erik Kropp; Tom Anderson
Cc: Jeanine Faria
Subject: FW: Extension 4-H
Jeanine makes a great case for moving the 4H/Extension portion of the PERS reserve back to the County Service District
due to the fact that they no longer have any County employees. The PERS reserve will therefore never be needed or
drawn upon by the District to cover increasing PERS rates as those employees are now the responsibility of OSU. This
change would move the funds from the reserve to the District fund and become a resource for the District to meet its
future needs. This would require a budget adjustment. If you two are okay with this approach, we will move ahead and
get it taken care of.
Thanks and let me know if you have any questions.
Wayne Lowry, CPA
Finance Director/Treasurer, Deschutes County
2
1300 NW Wall Street,Suite 200, Bend, Oregon 97703
Phone 541-388-6559, Fax 541-749-2909, Cell 541-788-0093
E-Mail: wayne.lowryPdeschutes.org
From: Jeanine Faria
Sent: Tuesday, October 20, 2015 11:15 AM
To: Wayne Lowry
Subject: Extension 4-H
Beginning in FY 2004, each operating department began contributing the Fund 135 "PERS Reserve". A total of
$30,237.38 was paid to the fund by Deschutes County Extension and 4-H County Service District. With compounded
interest and other adjustments, the balance at June 30, 2015 for Ext/4H was$34,844.57. As Ext/4H transferred its
employees to OSU effective June 29, 2015,there is no future need for the District to make payments to PERS. Given
that the PERS reserve was established to offset increases in PERS rate, it would be my position that the District's balance
in the County's Fund 135 should be returned to the District.
This balance appears on the separate financial statements of Deschutes County Extension and 4-H County Service
District as a prepaid expense on the Statement of Net Position.
Jeanine
Deschutes County Finance
541-385-1411
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