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2021-259-Resolution No. 2021-037 Recorded 6/24/2021Recorded in Deschutes County CJ2021-259 Nancy Blankenship, County Clerk Commissioners' .journal 06/24/2021 3:50:37 PM `F REVIEWED coG IIIIIIIIIIIIIIIIIIIIIIIIIIIIlII 2021-259 LEGAL COUNSEL For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Increasing Appropriations within the 2020-21 Deschutes County * RESOLUTION NO. 2021-037 Budget WHEREAS, as the 2020-21 Fiscal Year comes to a close it is necessary to increase appropriations within the Deschutes County Budget to account for unforeseen expenditures primarily related to CARES/COVID-19 Relief and Personnel costs, and WHEREAS, ORS 294.471 allows a supplemental budget adjustment when authorized by resolution of the governing body, and WHEREAS, ORS 294.463 allows the transfer of Contingency within a fund when Authorized by reSUIULIVIl oft he goJeiiiirig body, and WHEREAS, it is necessary to increase appropriations by $6,500,000 in General Fund - Non- Departmental Program Expense to accommodate this request, and WHEREAS, it is necessary to increase appropriations by $48,107 in General Fund — Veterans' Program Expense to accommodate this request, and WHEREAS, it is necessary to reduce Contingency and increase appropriations by $46,000 in General Fund - Finance/Tax Program Expense to accommodate this request, and WHEREAS, it is necessary to reduce Contingency and increase appropriations by $15,000 in General Fund - Property Management Program Expense to accommodate this request, and WHEREAS, it is necessary to increase appropriations by $1,200,000 in Transient Room Tax Program Expense, $600,000 in Transfers Out and $1,953,507 in Reserves to accommodate this request, and WHEREAS, it is necessary to increase appropriations by $400,000 in Fair & Expo Contingency and $200,000 in Reserves to accommodate this request, and Page 1 OF 4-Resolution no. 2021-037 WHEREAS, it is necessary to increase appropriations by $1,000,000 in Sheriff's Office Program Expense to accommodate this request, and WHEREAS, it is necessary to reduce Contingency and increase appropriations by $5,000 in County Clerk Records Program Expense to accommodate this request, and WHEREAS, it is necessary to transfer $301,148 from Program Expense to Transfers Out in the Project Development and Debt Reserve Fund to accommodate this request, and WHEREAS, it is necessary to increase appropriations by $735,000 in the Full Faith & Credit Debt Service Fund to accommodate this request, now therefore; BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. That the following revenue be budgeted in the 2020-21 County Budget: General Fund — Non Departmental State Miscellaneous $ 6,500,000 Total General Fund — Non -Departmental 6,500,000 General Fund — Veterans' ODVA Grant Total General Fund — Veterans' Transient Room Tax Transient Room Tax Total Transient Room Tax Fair and Expo Transfer In-TRT Total Fair and Expo Sheriff s Office Public Safety LED #1 Total Sheriffs Office Full Faith and Credit Debt Service Transfers In from Project Development Fund Total Full Faith and Credit Debt Service Page 2 OF 4-Resolution no. 2021-037 $ 48,107 � 48,107 $ 3,753,507 3.7 $ 600,000 � 600,000 $ 1,000,000 1 $ 301,148 _$ 301,148 Section 2. That the following amounts be appropriated in the 2020-21 County Budget: General Fund — Non- Departmental Program Expense $ 6,500,000 Total General Fund — Non Departmental 6.500.000 General Fund — Veterans' Program Expense $ 48,107 Total General Fund — Veterans' General Fund — Finance Tax Program Expense $ 46,000 Contingency (46,000) Total General Fund — Finance Tax $ 0 General Fund — Property Management Program Expense $ 15,000 Contingency (15,000� Total General Fund — Property Management $ 0 Transient Room Tax Program Expense $ 1,200,000 Reserves 1,953,507 Transfers Out 600,000 -total T riLll5lCllt itUUlll Tax -�_�-•�� i Fair and Expo Reserves $ 200,000 Contingency $ 400,000 Total Fair and Expo 600,000 Sheriff's Office Program Expense $ 1,000,000 Total Sheriffs Office l County Clerk Records Program Expense $ 5,000 Contingency ($ 5,000) Total County Clerks Record $ 0 Project Development and Debt Reserve Transfers- Out $ 301,148 Program Expense ($ 301,148) Total Project Development and Debt Reserve $ 0 Full Faith and Credit Debt Service Page 3 OF 4-Resolution no. 2021-037 Debt Service Total Full Faith and Credit Debt Service Full Faith and Credit Debt Service Debt Service Reserves Total Full Faith and Credit Debt Service $ 301,148 � 301,148 $ 433,852 ($ 433,852) � 0 Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes County Financial System to show the above appropriations: 1�3— DATED this day of June, 2021. ATTEST: ML61 Recording Secreta Page 4 OF 4-Resolution no. 2021-037 BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ANTHONY DEBONE, Chair MIL CHANG, Vice -Chair A l j PATTI ADAIR, Commissioner REVENUE Line Number Item Fund Org Object Category 001 0012350 1 334032 Federal/State Grants 001 1 0019919 1335011 Federal/State Grants APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 001 0019999 501791 Contingency 001 0011850 410101 Personnel 001 0011850 490443 Capital 001 0012350 430378 M & S 001 0012350 450410 M & S 001 0012350 450401 M & S 001 0012550 410101 Personnel 001 1 0019919 1450920 IM&S Recognizing CARES funding and expenditures, moving General Fund contingency to cover Veterans and M & S expenditures. Fund: General Fund Dept: Gerneral Fund Requested by: Daniel Emerson Date: 6/14/2021 REVENUE Line Number Item Fund Org Object Category APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 090 0900450 10900450 Capital 090 10900450 1491541 ITransfers Out Transfering funds to cover a portion of the cost of refunding FF&C Series 2010 Fund: Project Dev & Debt Reserve Dept: Project Dev & Debt Reserve Requested by: Daniel Emerson Date: 6/14/2021 RFVFNIJF Line Number Item Fund Org Object Category 160 1609450 1 316100 1 Tax 170 1709450 1 316100 1 Tax APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 160 1609450 430312 M & S 160 1609450 521851 Reserves 170 1709450 491615 491617 Transfer Out 170 1709450 lTransfer Out Recognizing Transient Room Tax revenue to increase payment to COVA and TRT transfer! Fund: Transient Room Tax Dept: Transient Room Tax Requested by: Daniel Emerson Date: 6/14/2021 RFVFNUF Line Number Item Fund Org Object Category APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 218 2180550 460610 M & S 218 2180550 501971 Contingency Reduction in contingency covers the cost of additional year end Materials and Services Fund: County Clerk Records Dept: County Clerk Records Requested by: Daniel Emerson Date: 6/14/2021 REVENUE Line Number Item Fund Org Object Category 255 2553750 1338035 1 Public Safety APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 255 2553750 410101 Personnel 255 2553750 430350 M & S Additional funding from LED #1 covers higher than anticipated year-end personnel and IV Fund: Sheriff's Office Dept: Sheriff's Office Requested by: Daniel Emerson Date: 6/14/2021 IMTH IM Line Number Item Fund Org Object Category 541 5411350 1391090 1 Transfer In APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 541 5411350 480811 5411350 1511901 M & S 541 Reserves Recognizing transfer in from Project Development and Debt Reserve to pay for Series 201 Fund: Full Faith and Credit 2010 Dept: Full Faith and Credit 2010 Requested by: Daniel Emerson Date: 6/14/2021 REVENUE Line Number Item I Fund I Org Object Category 615 1 6159651 1 391170 1 Transfer In 617 1 6179650 1 391170 1 Transfers In APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 615 6159651 1501971 Contingency 617 6179650 521851 Reserves Recognizing increase in Inter -fund revenue from the TRT fund to balance budgeted trans Fund: Fair and Expo Dept: Fair and Expo Requested by: Daniel Emerson Date: 6/14/2021 REVENUE Line Number Item Fund Org Object Category APPROPRIATION Line Number Category Item Fund Org Object (Pers, M&S, Cap Out, Contingency) 701 7011750 7011750 470042 Inter -Governmental 701 501971 Contingency Recogninzing moving funds from LED #1 to Sheriff's Office to cover end of year costs in F Fund: LED #1 Dept: LED #1 Requested by: Daniel Emerson Date: 6/14/2021 Description Current Budgeted Amount To (From) Revised Budget ODVA Grant 175,608.00 48,107.00 223,715.00 State Miscellaneous - 6,500,000.00 6,500,000.00 TOTAL $ 175,608.00 $ 6,548,107.00 $ 6,723,715.00 Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget Contingency 9,739,629.00 (61,000.00) 9,678,629.00 Regular Employees 375,732.00 25,000.00 400,732.00 Computer Software 1,000.00 21,000.00 22,000.00 Temp Help Admin 35,000.00 7,000.00 42,000.00 Advertising / Promo 25,000.00 40,000.00 65,000.00 Advertising / Public Notices 7,000.00 1,107.00 8,107.00 Regular Employees 172,892.00 15,000.00 187,892.00 Grants&Contributions-Misc 197,000.00 6,500,000.00 6,697,000.00 TOTAL $ 10,553,253.00 $ 6,548,107.00 $ 17,101,360.00 year end personnel and materials and services costs and recognizing increased revenue in GF Description Current Budgeted Amount To (From) Revised Budget TOTAL I - I $ - I $ - Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget Building 3,323,171.04 1 (301,148.00) 3,022,023.04 Transfers Out - FF&C Ref Series 2010 TOTAL - 1 301,148.00 1 301,148.00 $ 3,323,171.04 1 $ 1 $ 3,323,171.04 Description Current Budgeted Amount To (From) Revised Budget Transient Room Tax 6,004,649.00 3,153,507.00 9,158,156.00 Transient Room Tax 857,809.00 600,000.00 1,457,809.00 TOTAL $ 6,862,458.00 $ 3,753,507.00 $ 10,615,965.00 Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget Contracted Services 1,838,805.00 1,200,000.00 3,038,805.00 Reserves 3,530,844.00 1,953,507.00 5,484,351.00 Transfers Out - Fair & Expo Ce 495,701.00 400,000.00 895,701.00 Transfers Out - Fair & Expo Reserve 253,158.00 200,000.00 1 453,158.00 TOTAL 1 $ 6,118,508.00 $ 3,753,507.00 1 $ 9,872,015.00 s to Fair and Expo. Description Current Budgeted Amount To (From) Revised Budget TOTAL I - 1 $ 1 $ - Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget Computers & Peripherals 8,000.00 5,000.00 13,000.00 Contingency 353,411.00 (5,000.00) 348,411.00 TOTAL $ 361,411.00 $ - $ 361,411.00 Description Current Budgeted Amount To (From) Revised Budget LED #1 Countywide 18,289,953.00 1,000,000.00 19,289,953.00 TOTAL 18,289,953 $ 1,000,000.00 $ 19,289,953.00 Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget Regular Employees $8,525,874.00 $1,028,750.00 $9,5545624.00 789,000.00 9,314,874.00 Medical 211,000.00 1,239,750.00 TOTAL $1,000,000.00 $10,554,624.00 1 & S costs. Current Budgeted Description Amount To (From) Revised Budget (Transfer In -Project Dev & Debt Reserve 1 - 1 301,148.00 1 301,148.00 TOTAL I - 1 $ 301,148.00 1 $ 301,148.00 Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget Debt Service - Principal Unappropriated -Ending Fund Bal TOTAL 65,000.00 735,000.00 800,000.00 472,354.00 1 (433,852.00)1 38,502.00 $537,354.00 1 $301,148.00 1 $838,502.00 10 refunding. Description Current Budgeted Amount To (From) Revised Budget Transfer In-TRT 1% Transfer In-TRT 1% TOTAL 250,000.00 400,000.00 650,000.00 253,158.00 200,000.00 453,158.00 $ 503,158.00 $ 600,000.00 $ 1,103,158.00 Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget Contingency 255,550.00 400,000.00 655,550.00 Reserve for Future Expenditure 1,008,442.00 200,000.00 1,208,442.00 TOTAL $ 1,263,992.00 $ 600,000.00 $ 1,863,992.00 ;fers Description Current Budgeted Amount To (From) Revised Budget TOTAL I $ - 1 $ -I $ - Description (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget I nte rgov- Deschutes County 28,728,639.00 1,000,000.00 29,728,639.00 Contingency 10,283,199.00 (1,000,000.00) 9,283,199.00 TOTAL $ 39,011,838.00 $ - $ 39,011,838.00 :und 255. o { Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners BOCC Wednesday Meeting of June 23, 2021 DATE: June 16, 2021 FROM: Dan Emerson, Finance, TITLE OF AGENDA ITEM: Consideration of Board Signature of Resolution No. 2021-037 Increasing Appropriations Within the 2020-21 Deschutes County Budget RECOMMENDATION & ACTION REQUESTED: Approval of Resolution No. 2021-037 Increasing Appropriations within the 2020-21 Deschutes County Budget. BACKGROUND AND POLICY IMPLICATIONS: as the 2020-21 Fiscal Year comes to a close it is necessary to increase appropriations within the Deschutes County Budget to account for unforeseen expenditures primarily related to CARES%COVID-19 Relief and Program Expense. Specific appropriations include; - an increase of $6,500,000 in Non Departmental General Fund related to CARESICO VID- 19 Relief expenditures - $48,107 additional revenue recognized for Veterans Services through ODVA Grant carry forward, - increased appropriations of $46, 000 in Tax Program Expense and $15, 000 in Property Management. - $1,200,000 in increased appropriations in Transient Room Tax (TRT) to cover contracted services related to Central Oregon Visitors Association, recognizing additional TRT revenue to reserves in the amount of $1,953, 507 and transferring out $600, 000 to Fair and Expo Fund contingency and reserves. - Increasing appropriations in the Sheriffs Office by $1, 000,000 to fund Program Expense related to Personnel and Materials and Services. - A $5, 000 increase in the County Clerk fund relating to Program Expense. - Transferring funds and increasing appropriations by $735, 000 in the Full Faith and Credit Debt Service 2010 to cover the payment of debt principle. FISCAL IMPLICATIONS: See above Specific Appropriations list for details. ATTENDANCE: Dan Emerson, Budget Manager, Greg Munn, Chief Financial Officer.