2024-175-Resolution No. 2024-016 Recorded 7/1/2024Recorded in Deschutes County CJ2024-175
Steve Dennison, County Clerk
RF,VTWED Commissioners'Journal 07/01/2024 11:58:41 AM
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2024-175
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
2024-25.
* RESOLUTION NO. 2024-016
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 2024-25 in the total sum of $628,195,504. 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
2024-25 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 2024-25 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, 2024,
the following amounts for the purposes shown, as follows:
PAGE 1 of 3 — RESOLUTION NO.2024-016
Deschutes County Fiscal Year 2024-25 Budget Summary of Appropriations and Reserves for Future Expenditures
APPROPRIATIONS
Fund/Type
Organization Unit
Program ExpenseExpensel
Debt Service
Transfers Out I
Conlingenly
Reserves
Total Requirements
General Fund
Assessor
$ 6,709,361
$ - $ 35,945 $ -
$ -
$ 6,745,306
Clerk/Elections
2,719,443
-
2,719,443
Property Value Appeals Board
93,993
-
93,993
District Attorney
13,090,813
- 14,559 -
-
13,105,372
Medical Examiner
466,854
-
466,854
Finance/Tax
1,041,642
- - -
-
1,041,642
Veterans' Services
1,002,808
- 3,231 -
-
1,006,039
Property Management Admin
584,094
3,448
587,542
Non -Departmental -Mails & Svcs
3,462,419
19,747,196 13,308,000
36,517,615
A & T Reserve
-
- -
2,005,742
2,005,742
Code Abatement
490,400
- -
-
490,400
Community Justice - Juvenile
9,381,846
75,559 762,811
10,220,216
Economic Development
347,044
- -
-
347,044
General Capital Reserve
-
1,150,000
13,796,044
14,946,044
General County Projects
2,520,955
- - -
1,366,818
3,887,773
Project Development & Debt Reserve
3,797,851
712,600
280,005
4,790,456
Total General Fund
$ 45,709,523
$ $ 21,742,538 $ 14,070,811
$ 17,448,609
$ 98,971,481
Special Revenue Funds
Law Library
$ 304,620 $
$ -
$ 13,519
$
$ 318,139
Park Acquisition and Development Fees
585,229
190,000
886,847
1,662,076
PIERS Reserve
1,000
-
-
4,965,000
4,966,000
Foreclosed Land Sales
131,143
9,046
-
140,189
County School
694,000
-
694,000
Special Transportation
14,447,482
-
14,447,482
Taylor Grazing
6,294
11,500
17,794
Transient Room Tax
5,736,054
8,431,946
-
14,168,000
Video Lottery
877,601
500,000
1,122,808
2,500,409
American Rescue Plan Act
4,022,833
-
4,622,145
-
-
8,644,978
Coordinated Houseless Response Office
505,130
-
-
-
246,870
752,000
Victims' Assistance Program
1,499,693
119,975
-
1,619,668
County Clerk Records
133,170
254,792
387,962
Justice Court
819,797
66,924
886,721
Court Facilities
68,500
-
68,500
Sheriffs Office
65,576,861
258,500
-
65,835,361
Communications System Reserve
-
-
-
294,000
294,000
Health Services
83,194,980
8,445,104
6,447,282
21,369,084
119,456,450
Community Development
10,060,295
261,542
1,040,985
9,902,458
21,265,280
GIS Dedicated
383,934
-
183,628
-
567,562
Road
23,862,868
10,720,695
6,532,491
41,116,054
Natural Resource Protection
1,746,038
7,560
1,641,232
3,394,830
Federal Forest Title III
120,000
-
56,123
176,123
Surveyor
292,343
157,345
449,688
Public Land Corner Preservation
411,248
1,111,003
1,522,251
Countywide Trans SDC Impry Fee
-
2,000,000
1,623,077
3,623,077
Dog Control
405,984
-
31,000
-
436,984
Adult Parole & Probation
8,371,685
76,405
680,000
398,936
9,527,026
Total Special Revenue Funds
$ 224,258,782 $
-
$ 35,525,397
$ 21,978,077
$ 37,176,348
$ 318,938,604
Capital Project Funds
Campus Improvement
$ 36,011,066 $
$ -
$ -
$ 1,680,606
$ 37,691,672
Road CIP
16,323,504
11,199,218
27,522.722
Total Capital Projects Funds
$ 52,334,570 $
$
$ 11,199,218
$ 1,680,606
$ 65,214,394
Debt Service Funds
Debt Service
$ 3,500 $
5.334,500
$
$ -
$ -
$ 51338,000
Total Debt Service Funds
$ 3,500 $
5,334,500
$
$ -
$ -
$ 5,338,000
Enterprise Funds
Solid Waste
$ 20,679,329 $
2,305,600
$ 4,564,141
$ 14,261,925
$ 2,338,279
$ 44,149,274
Fair and Expo/ RV Park
9,343,627
323,300
329,819
349,686
4,066,951
14,413,383
Total Enterprise Service Funds
$ 30,022,956 $
2,628,900
$ 4,893,960
$ 14,611,611
$ 6,405,230
$ 58,562,657
Internal Services Funds
Facilities
$ 6,193,586 $
-
$ 100,095
$ 187,805
$ -
$ 6,481,486
Administration
2,421,709
-
-
69,724
-
2,491,433
Board of County Commissioners
927,902
3,565
26,373
957,840
Finance
3,163,052
-
106,532
3,269,584
Legal
1,966,604
58,900
2,025,504
Human Resources
2,361,534
70,902
2,432,436
Information Technology
5,138,915
6,468
154,200
-
5,299,583
Information Technology Reserve
1,014,700
-
-
509,300
1,524,000
Risk Management
5,599,742
4,500
5,794,549
-
11,398,791
Health Benefits
33,701,342
-
8,232,761
41,934,103
Vehicle Maint & Replacement
998,500
-
-
2,357,108
-
3,355,608
Total Internal Services Funds
$ 63,487,586 $
-
$ 114,628
$ 17,058,854
$ 509,300
$ 81,170,368
TOTAL ALL COUNTY FUNDS
$ 415,816,917 $
7,963,400
$ 62,276,523
$ 78,918,571
$ 63,220,093
$ 628,195,504
PAGE 2 of 3 - RESOLUTION NO.2024-016
Section 4. That the Deschutes County Chief Financial Officer make the appropriations as set out herein for the
2024-25 fiscal year.
DATED this / day of June, 2024.
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
PATTI ADAIR, Chair
ANTHONY DEBONE, Vice Chair
PHIL CHANG, Coma issioner
PAGE 3 or 3 — RESOLUTION NO.2024-016
L�\31
E S CMG
2� BOARD OF
COMMISSIONERS
MEETING DATE: June 24, 2024
SUBJECT: Public Hearing and consideration of Resolution No. 2024-016 adopting the
Deschutes County FY 2024-25 Budget
RECOMMENDED MOTION:
Following the public hearing, move approval of Resolution 2024-016 adopting the fiscal
year 2024-25 Deschutes County budget in the sum of $628,195,504, imposing and
categorizing ad valorem property taxes at the tax rate of $1.2783 per $1,000 of assessed
value, and appropriating amounts set forth in the resolution.
BACKGROUND AND POLICY IMPLICATIONS:
The Budget Committee met May 20-23, 2024, and fulfilled its statutory obligations by
approving the FY 2024-25 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.
The following adjustments, which were less than 10%, were made to the FY 2024-25
approved budget and are reflected in the FY 2024-25 adopted budget motion:
• Within the General Fund, increase Program Expense by $320,000 for the HOME fund
and $127,000 for Health Services Crime Prevention. To offset the increased
expenditures, the Transfer Out to the General Capital Reserve (Fund 060) was
reduced by $447,000.
• Correspondingly, the Transfer revenue from the General Fund was reduced in the
General Capital Reserve Fund by $447,000 and Reserves were decreased by an
equivalent amount.
An increase in Program Expense of $11,000 within the Foreclosed Land Sales (Fund
140) was offset by a decrease of Contingency in the same amount.
• Natural Resources, (Fund 326), had budgeted $50,000 more in Video Lottery funds
than were allocated. This Transfer In from Video Lottery was reduced by $50,000
and Contingency decreased to balance to the budget.
Health Services recognized $532,075 in additional revenue, primarily from State and
Local grants. This increase in funding was offset by increases in Program Expenses
of $222,327 and $309,748 in Contingency.
BUDGET IMPACTS:
Approval of the resolution establishes the FY 2024-25 budget and levies ad valorem taxes.
ATTENDANCE:
Dan Emerson, Budget & Financial Planning Manager