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2024-174-Resolution No. 2024-024 Recorded 7/1/2024Recorded in Deschutes County CJ2024-174 Steve Dennison, County Clerk commissioners' Journal 07/01 /2024 11:58:41 AM REVIEWED IIIIIIIIIIIIIIIIIIIIIIIIII IIIII ccG�� LEGAL COUNSEL ..,,,,. 2024-174 For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Increasing Appropriations within the 2023-24 Deschutes County * RESOLUTION NO. 2024-024 Budget WHEREAS, as the 2023-24 Fiscal Year comes to a close it is necessary to increase appropriations within the Deschutes County Budget to account for unforeseen expenditures, and WHEREAS, ORS 294.471 and 294.473 allows a supplemental budget adjustment when authorized by resolution of the governing body, and WHEREAS, ORS 294.463 allows the transfer of Contingency within a fund when authorized by resolution of the governing body, and WHEREAS, it is necessary to reduce Contingency and increase appropriations by $250,000 in General Fund - Non -Departmental Program Expense to accommodate this request, and WHEREAS, it is necessary to recognize Beginning Working Capital and increase Transfer Out appropriations by $3,000 in the Finance Reserve Fund, and WHEREAS, it is necessary to recognize Transfer In Revenue of $3,000 and increase Contingency by the same amount in the Finance Fund, and WHEREAS, it is necessary to recognize Claims Reimbursement Revenue of $349,959 and increase Transfer Out appropriations by the same amount in the Risk Management Fund, and WHEREAS, it is necessary to recognize Transfer In Revenue of $349,959 and increase Capital Outlay appropriations by the same amount in the Property Management Fund, and WHEREAS, it is necessary to reduce Contingency and increase Personnel Services appropriations in the following funds to accommodate this request, and • Dog Control Fund: $5,000 • Legal: $5,000 • Information Technology: $35,000 RESOLUTION NO. 2024-024 • Veterans Services: $15,000 • GIS Dedicated: $6,000 WHEREAS, it is necessary to reduce Contingency and increase Personnel Services and Materials & Services Appropriations by $6,000 in total in the Justice Court Fund to accommodate this request, and WHEREAS, it is necessary to reduce Contingency and increase Capital Outlay Appropriations by $369,342 in the Road CIP Fund to accommodate this request, and WHEREAS, it is necessary to reduce Contingency and increase Debt Service Appropriations by $300 in the Solid Waste Fund to accommodate this request, and WHEREAS, it is necessary to recognize Groundwater Partnership revenue and increase Materials & Services Appropriations by $27,000 in the Ground Water Partnership Fund to accommodate this request, and WHEREAS, it is necessary to recognize Beginning Working Capital of $365,000, reduce Contingency by $2,735,000 and increase Materials & Services Appropriations by $3,100,000 in the Health Benefits Fund to accommodate this request, 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: Finance Reserve Fund Beginning Working Capital $ 3,000 Total Finance Reserve 3,000 Finance Fund Transfers In $ 3,000 Total Finance 3,000 Risk Management Fund Claims Reimbursement Revenue $ 349,959 Total Risk Management $ 349,959 Property Management Fund Transfers In $ 349,959 Total Property Management 349,959 Groundwater Partnership Fund Groundwater Partnership Revenue $ 27,000 Total Groundwater Partnership $ 27,000 RESOLUTION NO. 2024-024 Health Benefits Fund Beginning Working Capital $ 365,000 Total Health Benefits $ 365,000 Section 2. That the following amounts be appropriated in the 2023-24 County Budget: General Fund — Non- Departmental Program Expense $ 250,000 Contingency (250,000) Total General Fund — Non -Departmental $ 0 Finance Reserve Fund Transfers Out $ 3,000 Total Finance Reserve $ 3,000 Finance Fund Contingency $ 3,000 Total Finance $ 3,000 Risk Management Fund Transfers Out $ 349,959 Total Risk Management $ 349,959 Property Management Fund Program Expense $ 349,959 Total Property Management $ 349,959 Dog Control Fund Program Expense $ 5,000 Contingency (5,000) Total Dog Control $ 0 Legal Fund Program Expense $ 5,000 Contingency (5,000) Total Legal $ 0 Information Technology Fund Program Expense $ 35,000 Contingency (35,000) Total IT $ 0 General Fund — Veterans' Services Program Expense $ 15,000 Contingency (15,000) Total General Fund — Veterans' Services $ 0 RESOLUTION NO. 2024-024 GIS Dedicated Fund Program Expense Contingency Total GIS Dedicated Justice Court Fund Program Expense Contingency Total Justice Court Road CIP Fund Program Expense Contingency Total Road CIP Solid Waste Fund Debt Service Contingency Total Solid Waste Groundwater Partnership Fund Program Expense Total Groundwater Partnership Health Benefits Fund Program Expense Contingency Total Health Benefits RESOLUTION NO. 2024-024 $ 6,000 (6,000) $ 0 $ 6,000 (6,000) 0 $ 369,342 (369,342) S 0 $ 300 (300) $ 0 $ 27,000 27,000 $ 3,100,000 (2,735,000) $ 365,000 Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes County Financial System to show the above appropriations: DATED this � W' day of June, 2024. ATTEST: t 4 4� Recording Secretary RESOLUTION NO. 2024-024 BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON PATTI ADAIR, Chair 1 ANTHONY DEBONE, Vice -Chair PHIL MANG, Com issioner \\ {\}\\\ƒ}��}\\/ /z:°`/®§,r§\©§\®§`}f/ » 72 : ! } §• ) ) \ \ (f °){JK,25J3 f {k\J\k{{ [:&J^t§!t� ` /}})/Iulgi. \±}/}I\}}Z}2\)\3/\§ \�o@\\\a\\\\{}\\\}\}\\\\\\ \\\\\\\\\\}\\\\\ \\ WmWlI\\\\/\ ( o \� `�V1 E S COG Z, BOAR® OF COMMISSIONERS MEETING DATE: June 24, 2024 SUBJECT: Public Hearing and consideration of Resolution No. 2024-024 adopting a supplemental budget and adjusting appropriations within the 2023-24 Deschutes County budget RECOMMENDED MOTION: Following the public hearing, move approval of Resolution No. 2024-024 Increasing and adjusting appropriations within the 2023-24 Deschutes County Budget. BACKGROUND AND POLICY IMPLICATIONS: As the 2023-24 Fiscal Year comes to a close it is necessary to increase or adjust appropriations within the Deschutes County Budget to account for unforeseen expenditures. Specific adjustments include: • 001- General Fund - Non -Departmental o An increase of $250,000 in General Fund - Non -Departmental Materials & Services covering grants and contributions. • 0012350 - Veterans' Services o An increase in Personnel Services of $15,000 due to the retirement of the Veterans' Services manager and subsequent Time Management Leave payout. • 220 - lustice Court o An increase in Personnel Services of $1,000 due to the retirement of the Court Administrator and subsequent Time Management Leave payout and $5,000 in Materials & Services. • 631 - Finance Reserve Fund o Increase Transfers Out by $3,000 to close out Fund 631 in FY 2024 and transfer any remaining balance to the Finance Fund (630). • 630 - Finance Fund: o Recognize $3,000 of Transfer revenue from Fund 631 and increase Contingency by the same amount. v"i E S COG A BOAR® OF COMMISSIONERS 670 - Risk Management Fund: o Recognize Claims Reimbursement revenue of $349,959 and increase Transfers Out to Property Management for an insurance claim payout for the Erwin property fire. Fund 090 - Property Management Fund o Recognize Transfer In revenue of $349,959 and increase Capital Outlay by the same amount. • Health Insurance was budgeted at an 11% increase for FY 24; however, the actual increase was 29.35%. The following funds will require an increase in Personnel Services appropriations for the difference: 0 350 - Dog Control: $5,000 0 640 - Legal: $5,000 0 660 - IT: $35,000 0 305 - GIS: $6,000 Fund 465 - Road CIP Fund o Reduce Contingency by $369,342 and increase Capital Outlay by the same amount for costs that were budgeted in FY23 but expended in FY24. • Fund 610 - Solid Waste o Total Debt Service payments were slightly more than the budget. Reduce Contingency by $300 and increase Debt Service by the same amount. • Fund 296 - CDD Groundwater Partnership o Recognize Groundwater Partnership revenue of $27,000 and increase Materials and Services by the same amount for potential nitrogen rebate requests received prior to 06/30. This supplemental budget will increase fund expenditures by more than 10% and therefore requires a public hearing. • Fund 675 - Health Benefits Fund o Due to unanticipated claims, it is necessary to recognize Beginning Working Capital of $365,000, reduce Contingency by $2,735,000 and increase Materials and Services by $3,100,000. BUDGET IMPACTS: Specific details listed above. ATTENDANCE: Dan Emerson, Budget & Financial Planning Manager