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2024-31-Resolution No. 2024-003 Recorded 2/2/2024Recorded in Deschutes County Steve Dennison, County Clerk CJ2024-31 Commissioners' Journal 02/02/2024 4:44:36 PM 1111111111111111111111111111 For Kecoramg atamp um)/ BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Increasing Appropriations Within the 2023-24 Deschutes County * RESOLUTION NO. 2024-003 Budget * WHEREAS, the Natural Resources department presented to the Board of County Commissioners on 9/20/23, with regards to Oregon Living With Fire (OLWF) grants, 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 between appropriation categories within a fund when authorized by resolution of the governing body, and WHEREAS, it is necessary to reduce Program Expense and increase Transfer Out appropriations by $33,750 in the General Fund, and WHEREAS, it is necessary to recognize Beginning Working Capital of $174,935, Grants of $129,000 and Transfer In revenue of $33,750 and increase appropriations by $337,685 in the Natural Resources Fund; 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 2023-24 County Budget: Natural Resources Fund Beginning Working Capital $ 174,935 Federal Grants 90,000 Local Government Grants 39,000 Transfers In — General Fund 33,750 Total Natural Resources $ 337,685 Section 2. That the following amounts be appropriated in the 2023-24 County Budget: Page 1 OF 2-Resolution no. 2024-003 General Fund Program Expense $ (33,750) Transfers Out 33,750 Total General Fund $ 0 Natural Resources Fund Program Expense $ 337,685 Total Natural Resources $ 337,685 Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes County Financial System to show the above appropriations: 41 DATED this k day of January 2024. ATTEST: A _26 ivai (c2i, Recording Secretary Page 2 OF 2-Resolution no. 2024-003 BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON PATTI ADAIR, Chair TONY DEBONE, Vice -Chair PHIL CHANG, Cofnmissioner Revised Budget 0 m 0 401 E LL_ O coLn kft O 0 0 0 O m oo ‘0 M M N tfi to 0 0 Federal Grants - OLFW Federal Grants - USDA Local Government Grants Transfer In - General Fund v 0 0 0 0 m O m m 0 00 m CO CO m O 00 m 00 0 0 O m 0 O 0 0 O m 0 LID LID r0i C E bq 0 N N LL ca a0 N LL Project Code u- J 0 0 co m N APPROPRIATION Revised Budget O Ln N m m 00 m O 0 m N 0 0 r 03 O t0 In N Iff E LL_ 0 F- N N O d m 0 O m 0 N co t0 N M M O Lei O N N kR 0 0 O N N 0 Q 00 0 Grants & Contributions Transfers Out - Fund 326 Contracted Services Contracted Services Contracted Services 0 0 b4 m 0 V oS i w 03 i F- to 06 oj oj 0 N O O N 9 0 0 N m O N m O 01 N m O N m O 00 0 m O 0 O 0 O m MAT & SVCS MAT & SVCS Project Code 0 0 0 E N N m H 0 1- N O V v O 0) N 0 v 0) bq o TO C E Q m c u_ LL 0 w as (O v c- a 0 a u. (II v v l7 Y 0 0 O O O N 01 0 v O � bA • Q E O 0 w C N bU � LL a 0 v v E O N - N • 7 i O" C N u w • p - N 7 C C O N ca N a 0 0 Q yam, 0 (6 C C Q F- 0 O 06 m Natural Resources Dan Emerson a m O New USFS Grant 23-PA-11060100-027 F or E Segment 1 Segment 2 Org Object Revenue OLFW24 Federal 3265051 331001 Expense OLFW24 MAT & SVCS 3265051 Any New USDA Grant NR230436XXXXC016 F or E Segment 1 Segment 2 Org Object Revenue USDA24 Federal 3265051 331001 Expense USDA24 MAT & SVCS 3265051 Any COMMISSIONERS AGENDA REQUEST & STAFF REPORT MEETING DATE: January 31, 2024 SUBJECT: Public hearing and consideration of Resolution No. 2024-003 adopting a supplemental budget and increasing or adjusting appropriations in the General Fund and the Natural Resources Fund RECOMMENDED MOTION: Move approval of Resolution No. 2024-003 increasing or adjusting appropriations within the 2023-24 Deschutes County Budget. BACKGROUND AND POLICY IMPLICATIONS: On September 20, 2023, the Natural Resources department presented to the Board of County Commissioners with regard to an intergovernmental agreement with the Natural Resources Conservation Service (NRCS) for grant funding for the Oregon Living With Fire (OLWF) program. The OLWF program has operated for the past six years with fiscal contributions from Crook, Deschutes, Jefferson and Klamath Counties with a match from the General Fund. Historically, revenue and expenditures have been tracked in a County Custodial Fund. For accounting and budgeting purposes, these funds will be moved within the Natural Resources Fund. This adjustment changes budgeted requirements in the Natural Resources Fund by more than 10%; therefore, a public hearing is required. BUDGET IMPACTS: If approved, revenue of $337,685 will be recognized and program expense appropriations increased by the same amount within the Natural Resources Fund. ATTENDANCE: Erik Kropp, Deputy County Administrator Kevin Moriarty, County Forester Dan Emerson, Budget and Financial Planning Manager