2023-183-Resolution No. 2023-029 Recorded 6/22/2023Recorded in Deschutes County CJ2023-183
Steve Dennison, County Clerk
REVIEWED Commissioners' Journal 06/22/2023 4:47:49 PM
LEGAL COUNSEL
2023-183
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Adopting the Budget, Levying Ad
Valorem Taxes and Making Appropriations for
the Deschutes County Budget for Fiscal Year
2023-24.
* RESOLUTION NO. 2023-029
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as
follows:
Section 1. That the Board of County Commissioners of Deschutes County, Oregon, hereby adopts the budget for
the fiscal year 2023-24 in the total sum of $625,140,828. A copy of this document is available in the office of the Deschutes
County Board of County Commissioners.
Section 2. The Board of County Commissioners hereby imposes the ad valorem property taxes provided for in the
2023-24 adopted budget at the tax rate of $1.2783 per $1,000 of assessed value for the General Fund and the General County
Projects Fund, and that these taxes are hereby imposed and categorized for tax year 2023-24 upon the assessed value of all
taxable property within the district as follows:
General Government Excluded from
Limitations Limitation
Rate Levied within Permanent Rate Tax Limit $1.2783/$1,000
Section 3. The Board of County Commissioners hereby appropriates for the fiscal year beginning July 1, 2023,
the following amounts for the purposes shown, as follows:
PAGE 1 of 3 — RESOLUTION NO.2023-029
Deschutes County Fiscal Year 2023-24 Budget Summary of Appropriations and Reserves
for Future Expenditures
Ftrrrd
APPROPRIATIONS
I Reserves
I Total uiramerris
Proggame CFO Unit
I DOM Seavtce
I TranafM Out
I Co!ynonSt
General Fund
.Assessor
6189597
34;M
6,223657
ClerklEledlons
2:351:515
-
-
-
-
2,351„515
Board or Property Tax Appeals
97.522
-
-
97„522
District Altomey
11,630,172
-
63,759
-
-
11,693,931
Medical; Examiner
374,224
-
-
-
-
374.224
FlnarroelTax
940,770
-
-
940,77D
VeteransServices
15 0,104
3,232
-
843,336
Properly ManagementAdrrvn
539,558
3,448
-
543,M!6
Non-Deparimental-idal s & Svcs
1,653,416
20,888,951t
12,342,0M
34,884,366
A & T Reserve
-
-
1,832,742
I A32,742
CodeAba6ement
121.875
-
121.475
ComrnunityJustice- Juvenle
a,oi,279
124D,617
710,9D2
9,312,798
CorutTechnology Reserve
-
-
197.0m
-
-
197.000
Economic Development
332,4941:
-
-
-
-
332,494
General Captal Reserve
-
-
60.00
16e205,51.9
General County Projects
3,290,228
-
-
2118,4165
-
3A9P,693
Project Development & Debt Rsv
2.885,790
578,217
-
3A64,007
Vehrcle MAIM & l3i emend
1,132.0W
1,917,123
3,049.123
Total General Fund
40,SGA,S44
22A85=
15,178,4190
17A38AI
SE366 576
Lax Library
229,758
-
33,401
253,159
Part Acquisition : & Development
412,5110
190,1100
568,270
1,17 %770
Park Development Fees
67,581
-
-
87,581
PERS Reserve
100.9110
-
-
45693,9%
4,794,896
Foreclosed Land Sales
140.712
-
t61,051
3111„763
County SCn0D1
679,Ow
-
-
-
-
679,E+10
Speclat Transportallon
12,175,767
-
t2,175,767
Statewide TransponarsionImprovement
-
-
6am.916
-
-
6,G3d,'916
Taylor Grazing
8,0ED
30,0w
-
384160
Transrer4 Room Tax
6,6611,911
7,4134,85E
-
1099%5t19,
15,695,267
Video Lottery
1.,133,7S1
-
1011.000
1,014,424
-
2,246,175
Transient Room Tax-1%
41.312
-
I.Mw 3.98
-
-
lAaI,710
American Rescue Plan
12,326,272
5,1122;145
-
-
17,348,41,7
Joint HouselftoessTask Force
580,889
-
-
226.211
809,100
Victlm5 AsslstanDeProgram
1,40,4114
-
112.967
-
1,51SAl
County ClerkRecortls
133,039
-
292.486
425,525
Justice Court
822,370
-
67,858
890228
Court Faoil€Ses
65,SM
-
65,500
Sherltfs OMce
65,592,1397
273e204
-
65,865,297
CommunloatlonsSystem Reserve
-
-
MUM
382,800
Hem services
71,1357,251
-
3,213„247
7„737,.952
166451,616
98A61LO66
Community Development
10,876,924
-
977.122
t,36a,367
9.905,104
23.127.522
CUD-GrourAhNater Partnership
69,978
-
-
-
-
69.978
NerAemy Neighborhood
139,425
-
-
139.425
GIS DedlcaAed
365,1w
-
-
275,768
-
644.876
Road
22,414,543
12,71H1,
5,9N,173
41,016,716
Natural Resource Prowelt n
1,191,257
-
7.960
1,445,324
-
2,644,541
Federal Forest Me III
12D.DI111
-
-
52,986
-
172,9a6
Surveyor
291,774
t86,261
475.035
Public Land Corner Pre&M3tIDh,
5119,074
-
-
1.,107,2M
-
1,61.6,324
Countyalde Trans SDC Imp1v Fee
-
2,50,4014
526,622
-
3,026.622
Dog Control)
357,311
-
30b58
-
417,969
Comp unItIrJustlee-Adult
7.526,032
7BA19
6418.116
862,408
9.071.975
Campus Public Sanely
13,716,828
-
-
-
3IX45ZUW
44,168,828
Road CIP
23,772,827
-
-
9,918.979
-
33,691,806
Full Faith & Crenll Debt Service
3,ouc
6.307,222
-
-
537,i74
6,847.396
Solid Waste
30,626,586
2,302,30
2,613.962
12.119,427
1,317,304
49579.719
Fair and ExpDCenter
7,3W,993
1D0,199
272,845
484,764
2,391.828
11),556,617
RV Park
394,541
222.630
51,VA
135,220
-
803.915
RV Park Reserve
174,000
-
-
-
1,284 317
I A58,317
PmpertyLl'acllitles
6,379,699
-
f06,695
172,142
-
5,651.926
Administrative Services
2,184.264
-
61,970
2246:2U
Board ofCountyC adorers
845,187
3,565
24,761
873,5t3
Finance
2,661.630
-
80,937
2,762,567
Finance Reserve
-
972918
-
97.290
Legal
1,773.078
-
53,305
1,826.383
Human Resources
2.006,107
-
64,253
2,150,360
Information Technology
3,939,034
6470
124,626
4.071%130
IT Reserve rve Fund
601,60
-
-
-
559,109�
1,160,70®
Insurance
4,744,447
-
3,5CH1
6.616,397
-
11,364,344
HealthBeneltls
32,587,213
-
-
3,88.9,575
-
35.396.788
TOTAL ALL COUNTY FUNDS "4,422,288 $.533.982.. _. G5.341.837 70,340,780 85.103.f,21 925,40,1128
PAGE 2 of 3 -RESOLUTION NO. 2023-029
Section 4. That the Deschutes County Chief Financial Officer make the appropriations as set out herein for the 2023-24
fiscal year.
DATED this I day of June, 2023.
ATTEST:
�Irej� � syiw
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
,kNTH6W DEBONE, Chair
PATTI ADAIR, Vice Chair
PHIL CHANG, CommissiA6
PAGE 3 of 3 —RESOLUTION NO. 2023-029
E S C0
G2�
BOAR® OF
COMMISSIONERS
MEETING DATE: June 21, 2023
SUBJECT: Second Public Hearing and consideration of Resolution No. 2023-029 adopting
the Deschutes County FY 2023-24 Budget
RECOMMENDED MOTION:
First, hold a public hearing. Thereafter, move approval of Resolution No. 2023-029 adopting
the Deschutes County FY 2023-24 budget as approved by the Budget Committee and
amended.
BACKGROUND AND POLICY IMPLICATIONS:
The Budget Committee met May 22-25, 2023 and fulfilled its statutory obligations by
approving the FY 2023-24 Proposed Budget as amended for Deschutes County. State
statutes require the Board to hold a public hearing on the adoption of the budget as
approved by the Budget Committee. The Board has the authority to make changes to the
approved budget by up to 10% of expenditures in each fund. As discussed on June 14,
2023, modifications to the General County Reserve Fund as approved exceeded 10%;
therefore, a second public hearing is required. The first public hearing was held on June 14,
2023.
Below is a summary of the adjustments to the approved budget of $619,098,853, which
increases appropriations by $6,041,975. The total revised budget is $625,140,828.
General Fund - District Attorney:
o Reduce budget by $89,200. Approved special requests didn't impact overall
budget because appropriations were moved from Contingency.
General County Reserve Fund:
o Recognize an additional transfer from increased Property Taxes in the
General Fund of $1,194,642
o Recognize a transfer from the ARPA fund of $5,022,145
o Recognize PILT transfer of $393,171
Road Fund:
o Reduce PILT transfer by $393,171
• Health Fund:
o Reduce budget by $85,612. A portion of the approved special requests didn't
impact overall budget because appropriations were moved from
Contingency.
BUDGET IMPACTS:
Approval of the resolution establishes the FY 2023-24 budget and levies ad valorem taxes.
ATTENDANCE:
Dan Emerson, Budget & Financial Planning Manager, Finance