2023-370-Resolution No. 2023-063 Recorded 12/5/2023Recorded in Deschutes County CJ2023-370
Steve Dennison, County Clerk
Commissioners' Journal 12/05/2023 9:39:59 AM
REVIEWED IIIIIIIIIIIIIIIIIIIIIIIIIIIIIII
2023-370
LEGAL COUNSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON ACTING AS THE GOVERNING BODY OF THE COUNTYWIDE LAW
ENFORCEMENT DISTRICT (DISTRICTI)
A Resolution to Decrease Appropriations
Within the 2023-24 Countywide Law * RESOLUTION NO. 2023-063
Enforcement District (District 1) Budget
WHEREAS, the Deschutes County Finance department presented to the Board of County
Commissioners on 11/29/23, with regards to decreasing Beginning Working Capital and
appropriations within the Countywide Law Enforcement Fund, and
WHEREAS, ORS 294.471 allows a supplemental budget adjustment when authorized by
resolution of the governing body, and
WHEREAS, it is necessary to decrease appropriations to accommodate this request; now,
therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON ACTING AS THE GOVERNING BODY OF THE
COUNTYWIDE LAW ENFORCEMENT DISTRICT (DISTRICT 1), as follows:
Section 1. That Beginning Working Capital be decreased and the following revenue be
recognized in the 2023-24 Budget:
Countywide Law Enforcement
Beginning Working Capital $ (1,061,116)
Property Taxes Current Year 145,938
Total $ (915,178)
Section 2. That the following expenditures be appropriated in the 2023-24 Budget:
Countywide Law Enforcement
Public Safety $ 1,387,642
Contingency (2,302,820)
Total $ (915,178)
Page 1 OF 2-Resolution no. 2023-063
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 November, 2023.
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON ACTING
AS THE GOVERNING BODY OF
COUNTYWIDE LAW ENFORCEMENT
DISTRICT (DISTRICT 1)
AN HONY DEBONE, Chair
i
PA TI ADAIR, ice -Chair
PHIL CHANG, ommissioner
Page 2 OF 2-Resolution no. 2023-063
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BOARD OF
-•�� COMMISSIONERS
MEETING DATE: November 29, 2023
SUBJECT: Consideration of Resolution 2023-063 adopting a supplemental budget which
recognizes additional funds, reduces FY24 Beginning Working Capital, and
decreases appropriations within the Countywide Law Enforcement District
(District 1) Fund.
RECOMMENDED MOTION:
Move approval of Resolution 2023-063, recognizing additional Property Tax revenue,
reducing Beginning Working Capital, and decreasing appropriations within the 2023-24
Countywide Law Enforcement District Budget
BACKGROUND AND POLICY IMPLICATIONS:
During the budgeting process, departments calculate an estimate of ending fund balances
in February and March. These estimates are based on information known at the time, but
often change given the timing and/or final cost of expenditures. The ending fund balance in
the Countywide Law Enforcement District Fund was less than estimated; therefore, this is a
budget adjustment to reduce Beginning Working Capital (BWC) by $1,061,116 and decrease
appropriations by $915,178 within the Countywide Law Enforcement District Fund.
Reducing BWC and requirements ensures the fund does not have appropriations greater
than available resources.
BUDGET IMPACTS:
- Revenue
o Recognizes $145,938 in additional tax Property Tax revenue
o Decreases Beginning Working Capital by $1,061,116
Expenditures
o Increases Intergovernmental payments to the Sheriff's Office by $1,387,642
o Reduces Contingency by $2,302,820; revised contingency is $6,358,217
Total reduction in revenue and appropriations is $915,178 within the Countywide Law
Enforcement District Fund.
ATTENDANCE:
Dan Emerson, Budget & Financial Planning Manager