2023-371-Resolution No. 2023-064 Recorded 12/5/2023Recorded in Deschutes County CJ2023-371
Steve Dennison, County Clerk
REVIEWED Commissioners' .journal 12/05/2023 9:40:11 AM
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LEGAL COUNSEL 2023-371
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON ACTING AS THE GOVERNING BODY OF THE RURAL LAW ENFORCEMENT
DISTRICT (DISTRICT 2)
A Resolution to Decrease Appropriations
Within the 2023-24 Rural Law * RESOLUTION NO. 2023-064
Enforcement District (District 2) 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 Rural 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 TIIE BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON ACTING AS THE GOVERNING BODY OF THE RURAL
LAW ENFORCEMENT DISTRICT (DISTRICT 2), as follows:
Section 1. That Beginning Working Capital be decreased and the following revenue be
recognized in the 2023-24 Budget:
Rural Law Enforcement
Beginning Working Capital $ (1,122,821)
Property Taxes Current Year 79,598
Total $ (1,043,223)
Section 2. That the following expenditures be appropriated in the 2023-24 Budget:
Rural Law Enforcement
Public Safety $ (1,387,642)
Contingency 344,419
Total $ (1,043,223)
Page 1 OF 2-Resolution no. 2023-064
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 RURAL
LAW ENFORCEMENT DISTRICT (DISTRICT
2)
ANTL40NY DEBONE, Chair
I � A)cx�_
PATTY ADAIR, Vice -Chair
PHIL CHANG, Commissioner
Page 2 OF 2-Resolution no. 2023-064
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� BOARD OF
COMMISSIONERS
MEETING DATE: November 29, 2023
SUBJECT: Consideration of Resolution 2023-064 adopting a supplemental budget which
recognizes additional funds, reduces FY24 Beginning Working Capital, and
decreases appropriations within the Rural Law Enforcement District (District 2)
Fund
RECOMMENDED MOTION:
Move approval of Resolution 2023-064 recognizing additional Property Tax revenue,
reducing Beginning Working Capital, and decreasing appropriations within the 2023-24
Rural 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 Rural Law Enforcement District Fund was less than estimated; therefore, this is a
budget adjustment to reduce Beginning Working Capital (BWC) by $1,122,821 and decrease
appropriations by $1,043,223 within the Rural Law Enforcement District Fund. Reducing
BWC and requirements ensures the fund does not have appropriations greater than
available resources.
BUDGET IMPACTS:
- Revenue
o Recognizes $79,598 in additional Property Tax revenue
o Decreases Beginning Working Capital by $1,122,821
Expenditures
o Decreases Intergovernmental payments to the Sheriff's Office by $1,387,642
o Increases Contingency by $344,419; revised Contingency is $937,775
Total reduction in revenue and appropriations is $1,043,223 within the Rural Law
Enforcement District Fund.
ATTENDANCE:
Dan Emerson, Budget & Financial Planning Manager