2022-225-Resolution No. 2022-047 Recorded 6/23/2022REVIEWED
m
LEGAL COUNSEL
Recorded in Deschutes County CJ2022-225
Steve Dennison, County Clerk 0
Commissioners' Journal 6/23/2022 8:36:02 AM
2022-225
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON
A Resolution Increasing Appropriations
within the 2021-22 Deschutes County
Budget
RESOLUTION NO. 2022-047
WHEREAS, as the 2021-22 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 resolution of the governing body, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by
$200,000 in General Fund - Non- Departmental Program Expense and $25,000 in Transfers Out
to accommodate this request, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by $4,000
in General Fund - Property Management Program Expense to accommodate this request, and
WHEREAS, it is necessary to increase appropriations by $642,000 in Transient Room Tax
Program Expense, and $35,000 in Transfers Out to accommodate this request, and
WHEREAS, it is necessary to increase appropriations by $10,000 in Transient Room Tax
1 % Program Expense, and $232,000 in Transfers Out to accommodate this request, and
WHEREAS, it is necessary to increase appropriations by $232,000 in Fair & Expo
Contingency and in Reserves to accommodate this request, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by $56,000
in RV Park Debt Service to accommodate this request, and
Page 1 OF 5-Resolution no. 2022-047
WHEREAS, it is necessary to increase appropriations by $25,000 in Victim's Assistance
to accommodate this request, and
WHEREAS, it is necessary to increase appropriations by $35,000 in Justice Court to
accommodate this request, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by
$513,524 in Newberry Neighborhood Transfers Out to accommodate this request, and
WHEREAS, it is necessary to increase appropriations by $513,524 in Full Faith & Credit
Debt Service to accommodate this request, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by $12,000
in Board of County Commissioners to accommodate this request, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by
$5,500,000 in Health Benefits 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 2021-22 County Budget:
Transient Room Tax
Transient Room Tax $ 677,000
Total Transient Room Tax 1 677,000
Transient Room Tax 1 %
Transient Room Tax $ 242,000
Total Transient Room Tax 1% $ 242,000
Fair and Expo
Transfer In-TRT $ 232,000
Total Fair and Expo S 232,000
RV Park
RV Park Fees $ 20,000
Total RV Park 20,000
Victim's Assistance
Transfers In from General Fund — Non Departmental $ 25,000
Total Victim's Assistance
Page 2 OF 5-Resolution no. 2022-047
Justice Court
Transfers In-TRT
Total Justice Court
$ 35,000
$ 35,000
Full Faith and Credit Debt Service
Transfers In from Newberry Neighborhood $ 513,524
Total Full Faith and Credit Debt Service $ 513,524
Section 2. That the following amounts be appropriated in the 2021-22 County Budget:
General Fund — Non- Departmental
Program Expense $ 200,000
Transfers Out 25,000
Contingency (225,000)
Total General Fund — lion Departmental S 0
General Fund — Property Management
Program Expense $ 4,000
Contingency (4,000)
Total General Fund — Property Management $ 0
Transient Room Tax
Program Expense $ 642,000
Transfers Out 35,000
Total Transient Room Tax 677.000
Transient Room Tax 1%
Program Expense $ 10,000
Transfers Out 232,000
Total Transient Room Tax 1% 242,000
Fair and Expo
Contingency $ 162,000
Reserves $ 70,000
Total Fair and Expo $ 232,000
RV Park
Debt Service $ 56,000
Contingency (36,000)
Total RV Park $ 20,000
Victim's Assistance
Program Expense $ 25,000
Total Victim's Assistance $ 25,000
Page 3 OF 5-Resolution no. 2022-047
Justice Court
Program Expense $ 35,000
Total Justice Court 35,000
Newberry Neighborhood
Transfers- Out $ 513,524
Contingency (513,524)
Total Newberry Neighborhood $ 0
Full Faith and Credit Debt Service
Debt Service $ 513,524
Total Full Faith and Credit Debt Service $ 513,524
Board of County Commissioners
Program Expense $ 12,000
Contingency (12,000)
Total Board of County Commissioners $ 0
Health Benefits
Program Expense $5,500,000
Contingency (5,500,000)
Total Health Benefits 0
Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes
County Financial System to show the above appropriations:
DATED thisa�- day of June, 2022.
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS OF
D UTES COUNTY, OREGON
c
PATTI ADAIR„ Chair
ANTHONY DEBONE, Vice -Chair
PHIL CHANG, Commissioner
Page 4 OF 5-Resolution no. 2022-047
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$ -
$ -
$ -
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
001
0019999
501791
Contingency
Contingency
10,952,375.00
(229,000.00)
10,723,375.00
001
0012550
410101
Personnel
Regular Employees
181,S63.00
4,000.00
185,563.00
001
0019913
430540
M & S
Interfund Contract
115,100.00
79,000.00
194,100.00
001
0019913
450094
M & S
Program Expense
100,000.00
11,000.00
111,000,00
001
0019913
4SO920
M & S
Grants&Contributions-Misc
113,420.00
69,000.00
182,420.00
001
0019913
440499
M & S
Miscellaneous Rentals
14,000.00
14,000.00
001
0019913
460640
M & S
Furn & Fixt - Office
-
27,000.00
27,000.00
001 0019991 491212 Transfer Out Transfers Out - VictAsst
TOTAL
494,939.54
25,000.00
519,939.54
$ 11,957,397.54
$
$ 11,957,397.54
Recognizing unanticipated expenditures, transferring out funds to ensure other programs have resources to cover expenditures and reducing contingency to balance.
Fund:
Dept:
Requested by:
Date:
General Fund
General Fund
Daniel Emerson
6/14/2022
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
160
1609450
316100
Tax
Transient Room Tax
10,150,864.00
677,000.00
10,827,864.00
TOTAL
$ 10,150,864.00
$ 677,000.00
$ 10,827,864.00
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
160
1609450
430312
M & S
Contracted Services
3,136,659.00
524,000.00
3,660,659.00
160
1609450
450070
M & S
Software Licenses
-
40,000.00
40,000.00
160
16094SO
472326
M & S
Interfund Pmts To Fund 326
-
78,000.00
78,000.00
160
17ransfer, Out
ITransfers Out - Justice Court
205,956.00
35,000.00
240,956.00
TOTAL
$ 3,342,615.00
$ 677,000.00
$ 4,019,615.00
Recognizing Transient Room Tax revenue to increase payment to COVA and transfer funds to Justice Court to ensure resources cover requirements.
Fund:
Dept:
Requested by:
Date:
Transient Room Tax
Transient Room Tax
Daniel Emerson
6/14/2022
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
170
1709450
316100
Tax
Transient Room Tax
1,450,123.00
242,000.00
1,692,123.00
TOTAL
$ 1,450,123.00
$ 242,000.00
$ 1,692,123.00
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
170
1709450
450070
M & S
Software Licenses
-
10,000.00
10,000.00
170
1709450
491615
Transfers Out
Transfers Out - Fair & Expo Ce
905,769.00
162,000.00
1,067,769.00
170
1709450
491617
Transfers Out
Transfers Out-F&E Reserve
428,901.00
70,000.00
418,901.00
TOTAL
$ 1,334,670.00
$ 242,000.00
$ 1,576,670.00
Recognizing Transient Room Tax revenue, program expense and transfers out to Fair and Expo
Fund: Transient Room Tax 1%
Dept: Transient Room Tax 1%
Requested by: Daniel Emerson
Date: 6/14/2022
REVENUE
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
212
2121150
391001
Transfersln
Transfer In -General Fund
494,939.54
25,000.00
519,939.54
TOTAL
$ 494,939.54
$ 25,000.00
$ 519,939.54
PPROPRIATION
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
212 2121150 410101 Personnel Regular Employees
TOTAL
534,179.00
25,000.00
559,179.00
$ 534,179.00
$ 25,000.00
$ 559,179.00
Increase in General Fund Revenue to ensure resources can cover programmatic expenditures.
Fund:
Dept:
Requested by:
Date:
Victim's Assistance
Victim's Assistance
Daniel Emerson
6/14/2022
REVENUE
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
220
2209150
391160
Transfers In
Transferin-TRT
205,956.00
35,000.00
240,956.00
TOTAL
$ 205,956.00
$ 35,000.00
$ 240,956.00
ATION
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
220
2208150
410101
Personnel
Regular Employees
$333,627.00
$333,627.00
35,000.00
368,627.00
TOTAL
$35,000.00
$368,627.00
Increase in TRT transfer to Justice Court to ensure revenue covers programmatic expenses.
Fund:
Justice Court
Dept:
Justice Court
Requested by:
Daniel Emerson
Date:
6/14/2022
REVENUE
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$
$
ATIr1N
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
297
2973650
491535
Transfers Out
Transfers Out - FF&C Ref Serie
55,279.00
513,524.00
568,803,00
297
29736SO
501971
Contingency
Contingency
972,112.00
(513,524.00)
458,588.00
TOTAL
1,027,391.00
1,027,391.00
Full debt service was not budgeted in Newberry Neighborhood fund, this completes the full transfer and reduces contingency to balance.
Fund: Newberry Neighborhood
Dept: Newberry Neighborhood
Requested by: Daniel Emerson
Date: 6/14/2022
REVENUE
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
535
5351350
391297
Transfer In
Transfer In -Newberry Neighborh
55,279.00
513,524.00
568,803.00
TOTAL
$ 55,279.00
$ 513,524.00
$ 568,803.00
%T!ONI
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
535 53513SO 480811 Debt Service Debt Service - Principal
TOTAL
1,058,200.00
513,524.00
1,571,724.00
$1,058,200.00
$513,524.00
$1,571,724.00
Recognizing transfer in fromNewberry Neighborhood and Debt Reserve to pay for Series 2012 refunding.
Fund: Full Faith and Credit 2012
Dept: Full Faith and Credit 2012
Requested by: Daniel Emerson
Date: 6/14/2022
REVENUE
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
615
6159651
391170
Transfer In
Transferin-TRT 1%
905,769.00
162,000.00
1,067,769.00
617
6179650
391170
Transferin
Transferin-TRT 1%
428,901.00
70,000.00
498,901.00
TOTAL
$ 1,334,670.00
$ 232,000.00
$ 1,566,670.00
ATION
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
615
61596SI
501971
Contingency
Contingency
442,256.00
162,000.00
604,256.00
617
6179650
521851
Reserve
Reserve for Future Expenditure
1,271,108.00
70,000.00
1,341,108.00
TOTAL
$ 1,713,364.00 1
$ 232,000,00
$ 1,945,364.00
Recognizing increase in revenue from the TRT fund to balance budgeted transfers.
Fund:
Fair and Expo
Dept:
Fair and Expo
Requested by:
Daniel Emerson
Date:
6/14/2022
REVENUE
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
618
6181050
363021
Other Non -Operational Revenue
RV Park Fees < 31 Days
475,000.00
20,000.00
495,000.00
TOTAL
$ 475,000.00
$ 20,000.00
$ 495,000.00
APPROPRIAT!ONI
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
618
61810SO
480811
Debt Service
Debt Service - Principal
152,018.00
56,000.00
208,018.00
618
6181050
501971
Contingency
Contingency
49,294.00
(36,000.00)
13,294.00
TOTAL
$ 201,312.00
$ 20,000.00
$ 221,312.00
Recognizing an increase in revenue and decreasing contingency to cover debt service.
Fund:
Dept:
Requested by:
Date:
RV Park
RV Park
Daniel Emerson
6/14/2022
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$
$
$
Line Number
Category
Description
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
628
6280850
410101
Personnel
Regular Employees
314,217.00
12,000.00
326,217.00
628
6280850
501971
Contingency
Contingency
22,146.00
112,000,00)
10,146.00
TOTAL
$ 336,363.00
$
$ 336,363.00
Increasing Program Expense and reducing Contingency to ensure resouces cover expenditures.
Fund: BOCC
Dept: BOCC
Requested by: Daniel Emerson
Date: 6/14/2022
Line Number
Item
Fund
Org
Object
Category
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$
$ -
$ '
Line Number
Category
Description
Item
g
Object
(Pers, M&S, Cap Out, Contingency)
(Element -Object, e.g. Time Mgmt, Temp
Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
k6756753150
0
450243
M & S
TPA -Medical
14,621,481.00
4,000,000.00
18,621,481.00
450246
M&S
TPA-Presciption
1,229,655.00
1,300,000.00
2,529,65S.00
0
450204
M & S
Insurance Premiums
700,000.00
200,000.00
900,000.00
0
501971
Contingency
Contingency
13,875,402.00
(5,500,000.00)
8,375,402,00
TOTAL
$ 30,426,538.00
$
$ 30,426,538.00
Recognizing the pent up demand for health care during Covid-19 and increase in Health Care claims, and reducing contingency to cover the unanticipated expense and balance the fund.
Fund:
Dept:
Requested by:
Date:
Health Benefits
Health Benefits
Daniel Emerson
6/14/2022
BOARD OF
COMMISSIONERS
MEETING DATE: 06/22/2022
SUBJECT: Consideration of Resolution No. 2022-047 Increasing Appropriations Within the
2021-22 Deschutes County Budget.
RECOMMENDED MOTION:
Move Approval of Resolution No. 2022-047 Increasing Appropriations Within the 2021-22
Deschutes County Budget.
BACKGROUND AND POLICY IMPLICATIONS:
As the 2021-22 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 increased claims within the Health Benefits Fund and increased
appropriations within Transient Room Tax (TRT) for contracted services and transfers to
Deschutes County Fair and Expo.
Specific appropriations include:
- An increase of $200,000 in General Fund - Non Departmental coveringgrants and
contributions and interfund contracts, as well as $25,000 in transfer out to
Victim's Assistance to cover end of year programmatic expenditures.
- Increased appropriations of $4,000 to cover year end personnel costs for
property management.
- $642,000 increase in appropriations in Transient Room Tax (TRT) to cover
increased contract expenses, programmatic costs and interfund payments, as
well as $35,000 in transfer out to Justice Court to cover end of year expenditures.
- An increase of $10,000 in Transient Room Tax 1 % programmatic requirements,
and $232,000 in transfers out to the Deschutes County Fair and Expo.
- Recognizing additional revenue in RV Park fund 618, and increasing
appropriations by $56,000 to accommodate debt service while reducing
contingency within the fund.
•
-A BOARD O
COMMISSIONERS
EMPI
Increasing transfers out by $513,524 in Newberry Neighborhood to cover debt
service of that amount within Deschutes County Full Faith and Credit.
$12,000 increase in appropriations and reduction in contingency within the
Board of County Commissioners to cover end of year expenditures.
An increase of $5,500,000 within the Health Benefits fund to cover unanticipated
increased claims cost attributed to the pent up health care need due to Covid-19
and a corresponding reduction in contingency to balance the fund.
BUDGET IMPACTS:
See above specific appropriations list for details.
ATTENDANCE:
Dan Emerson, Budget Manager, Finance, Kathleen Hinman, Director, Human Resources