2023-190-Resolution No. 2023-036 Recorded 6/22/2023Recorded in Deschutes County CJ2023-190
Steve Dennison, County Clerk
Commissioners' Journal 06/22/2023 4:51 :36 PM
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LEGAL COUNSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON
A Resolution Increasing Appropriations
within the 2022-23 Deschutes County RESOLUTION NO. 2023-036
Budget
WHEREAS, as the 2022-23 Fiscal Year comes to a close it is necessary to increase
appropriations within the Deschutes County Budget to account for unforeseen expenditures, and
WHEREAS, ORS 294.471 and 294.473 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
$130,000 in General Fund - Non -Departmental Program Expense to accommodate this request,
and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by $5,000
in General Fund — Board of Property Tax Appeals Program Expense, and
WHEREAS, it is necessary to recognize Charges for Services revenue and increase
appropriations by $450,000 in Fair & Expo Program Expense to accommodate this request, and
WHEREAS, it is necessary to recognize State Grant revenue and increase appropriations
by $700,000 in Sheriff's Office Program Expense to accommodate this request, and
WHEREAS, it is necessary to reduce Transfers Out and increase appropriations by $10,000
in Transient Room Tax 1 % Program Expense, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by $35,000
in Justice Court Program Expense to accommodate this request, and
WHEREAS, it is necessary to reduce Contingency and increase appropriations by $40,000
in Finance Department Program Expense to accommodate this request, and
Page 1 of 3 — RESOLUTION NO. 2023-036
WHEREAS, it is necessary to reduce Contingency and increase appropriations by
$5,000,000 in Health Benefits Program Expense 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 2022-23 County Budget:
Fair and Expo
Charges for Services $ 450,000
Total Fair and Expo $ 450,000
Sheriff's Office
State Grant $ 700,000
Total Sheriff's Office 7001000
Section 2. That the following amounts be appropriated in the 2022-23 County Budget:
General Fund — Non- Departmental
Program Expense $ 130,000
Contingency (130,000)
Total General Fund — Non Departmental S 0
General Fund — BOPTA
Program Expense $ 5,000
Contingency (5,000)
Total General Fund — BOPTA $ 0
Fair and Expo
Program Expense $ 450,000
Total Fair and Expo $ 450,000
Sheriff s Office
Program Expense $ 700,000
Total Sheriff's Office 700.000
Transient Room Tax 1 %
Program Expense $ 10,000
Transfers Out (IO,000)
Total Transient Room Tax 1% $ 0
Justice Court
Program Expense $ 35,000
Contingency (35,000�
Total Justice Court $ 0
Page 2 of 3 — RESOLUTION NO. 2023-036
Finance
Program Expense $ 40,000
Contingency (40,000j
Total Finance $ 0
Health Benefits
Program Expense $ 5,000,000
Contingency (5,000,000I
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 this day of June, 2023.
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON --
A HONY DEBONE, Chair
1 A -& /. 0
PATTI A A , Vice -Chair
PHIL CHANG, Com issioner
Page 3 of 3 — RESOLUTION NO. 2023-036
REVENUE
Line Number
Item Fund Org Object Category
APPPOPPIATinNi
Line Number
Category
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
001
0010650
410101
Personnel
001
10019919
1450920
IMaterials and Services
001
10019999
1501971
lContingency
Increasing Appropriations for year end and decreasing contingency.
Fund:
Dept:
Requested by:
Date:
REVENUE
General Fund
General Fund
Daniel Emerson
6/21 /2023
Line Number
Item Fund Org Object Category.
Line Number
Category
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
170
1709450
1491615
ITransfers Out
170
1709450
410101
IPersonnel
Increasing General Fund transfer to Fund 170 to ensure year end appropriations within Personnel S
Fund:
Dept:
Requested by:
Date:
REVENUE
Transient Room Tax 1 %
Transient Room Tax 1 %
Daniel Emerson
6/21 /2023
Line Number
Item Fund Org Object Category
APPROPRIATION
Line Number
Category
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
220
2208150
410101
Personnel
220
12208150
1501971
lContingency
Decreasing Contingency in Justice Court to ensure year end appropriations within Personnel Servic,
Fund:
Dept:
Requested by:
Date:
Justice Court
Justice Court
Daniel Emerson
6/21 /2023
IM051:1,1111J0
Line Number
Item
Fund
Org
Object
Category
255
2553350
334012
State Grant
UT- - : e fro] ilk
1
Line Number
Category
Item
Fund
Org
Object
Pers, M&S, Cap Out, Contingency)
255
2553750
410101
Personnel
Recognizing additional State Grant related revenue to increase Personnel appropriations.
Fund: Sheriffs Office
Dept: Sheriffs Office
Requested by: Daniel Emerson
Date: 6/21 /2023
REVENUE
Line Number
Item
Fund
Org
Object
Category
615
6159652
344023
Charges for Services
616
6169651
344023
Charges for Services
APPRC)PRIATION
Line Number
Category
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
615
6159652
430380
Materials and Services
616
16169651143038TTPFTerials
and Services
Recognizing additional Events related revenue to increase M&S appropriations.
Fund:
Dept:
Requested by:
Date:
REVENUE
Fair and Expo
Fair and Expo
Daniel Emerson
6/21 /2023
Line Number
Item Fund Org Object Category
---• a NOW
Line Number
Category
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
630
6301450
440350
M & S
630
16301450
1430378
M & S
630
16301450
1501971
lContingency
Reducing Contingency and increasing M & S appropriations.
Fund:
Dept:
Requested by:
Date:
REVENUE
Finance
Finance
Daniel Emerson
6/21 /2023
Line Number
Item Fund Org Object Category
APPROPRIATION
Line Number
Category
Item
Fund
Org
Object
(Pers, M&S, Cap Out, Contingency)
675
6753150
450243
M & S
675
6753150
450246
M & S
675
6753150
450241
M & S
675
6753150
501971
Contingency
Reducing Contingency and increasing M&S appropriations because of higher than anticipated clain
Fund: Health Benefits
Dept: ��— Health Benefits
Requested by: Daniel Emerson
Date: 6/21 /2023
Description
Current Budgeted
Amount
To (From)
Revised Budget
Description
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
Regular Employees
41,706.80
5,000.00
46,706.80
Grants and Contributions
100,000.00
130,000.00
230,000.00
Contingency
11,374,637.00
(135,000.00)
11,239,637.00
TOTAL
$ 11,516,343.80
$ -
$ 11,516,343.80
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$ -
1 $ -
$ -
Description
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
Transfer Out to Fair & Expo
1,075,598.00
(10,000.00
1,065,598.00
Regular Employees
10,795.18
10,000.00
20,795.18
TOTAL
$ 1,086,393.18
$ -
$ 1,086,393.18
services are sufficient.
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$ -
$ -
$ -
Description
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
Regular Employees
$356,951.04
35,000.00
391,951.04
Contingency
57,066.00
35,000.00)
22,066.00
TOTAL
$414,017.04
1 -
1 414,017.04
es are sufficient.
Description
Current Budgeted
Amount
To (From)
Revised Budget
State Grant
278,044.64
700,000.00
978,044.64
TOTAL
$ 278,044.64
1 $ 700,000.00
1 $ 978,044.64
Description
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
,Regular Employees
10,352,649.26
700,000.00
11,052,649.26
TOTAL
$ 10,352,649.26
$ 700,000.00
$ 11,052,649.26
Description
Current Budgeted
Amount
To (From)
Revised Budget
Concessions - Alcohol
145,000.00
330,000.00
475,000.00
Concessions - Alcohol
265,000.00
120,000.00
385,000.00
TOTAL
$ 410,000.00
$ 450,000.00
$ 860,000.00
Description
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
Temp Help -Labor
100,000.00
330,000.00
430,000.00
ITemp Help -Labor
50,000.00
120,000.00
170,000.00
TOTAL
$ 150,000.00
$ 450,000.00
$ 600,000.00
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$ -
$ -
$ -
Description
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
Software Maint Agreements
265,545.00
20,000.00
285,545.00
Temp Help-Admin
137,164.00
20,000.00
157,164.00
Contin enc
67,373.00
40,000.00
1
27,373.00
TOTAL
$ 470,082.00
$ -
1 $ 470,082.00
Description
Current Budgeted
Amount
To (From)
Revised Budget
TOTAL
$ -
1 $ -
i $ -
Description
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current Budgeted
Amount
To (From)
Revised Budget
TPA -Medical
16,352,500.00
3,400,000.00
19,752,500.00
TPA -Prescription
1,307,391.00
1,200,000.00
2,507,391.00
TPA -Dental
1,696,732.00
400,000.00
2,096,732.00
Contingency
8,815,139.00
5,000,000.00
3,815,139.00
TOTAL
$ 28,171,762.00
$ -
$ 28,171,762.00
�s.
Qft,-
-TE C�� BOARD OF
COMMISSIONERS
MEETING DATE: June 21, 2023
SUBIECT: Public Hearing and consideration of Resolution No. 2023-036, increasing
appropriations within the 2022-23 Deschutes County Budget
RECOMMENDED MOTION:
First, hold a public hearing. Thereafter, move approval of Resolution No. 2023-036 increasing
appropriations within the 2022-23 Deschutes County Budget.
BACKGROUND AND POLICY IMPLICATIONS:
As the 2022-23 Fiscal Year comes to a close, it is necessary to increase appropriations
within the Deschutes County Budget to account for unforeseen expenditures. The largest
adjustment to appropriations is related to increased claims cost within the Health Benefits
Fund. This resolution also recognizes increased revenues and appropriations within the
Deschutes County Fair and Expo and Sheriff's Office.
Specific appropriations include:
- An increase of $130,000 in General Fund - Non Departmental covering grants and
contributions, as well as $5,000 in increased appropriations to cover year end
personnel costs for the Board of Property Tax Appeals.
- A decrease of $10,000 in Transient Room Tax 1 % budgeted transfers out to the
Deschutes County Fair and Expo and a subsequent increase of $10,000 in personnel
services.
- An increase of $35,000 injustice Court covering personnel costs.
- Recognizing $700,000 in additional State Grant revenue in the Sheriff's Office, and
increasing appropriations by the same amount to accommodate end of year
personnel costs.
- Recognizing $450,000 in additional events revenue in the Deschutes County Fair and
Expo, and increasing appropriations by the same amount to accommodate
increased temporary help.
- An increase of $40,000 in Finance covering end of year materials and services
expenditures.
- An increase of $5,000,000 within the Health Benefits fund to cover increased claims
cost and a corresponding reduction in contingency to balance the fund.
BUDGET IMPACTS:
See above specific appropriations list for details.
ATTENDANCE:
Dan Emerson, Budget & Financial Planning Manager, Finance
Kathleen Hinman, Director, Human Resources
Cam Sparks, Senior Budget Analyst, Finance