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2025-1-Resolution No. 2024-050 Recorded 1/3/2025Recorded in Deschutes County CJ2025-1 Steve Dennison, County Clerk Commissioners' .journal 01 /03/2025 8:43:53 AM REVIEW 2025-1 L GAL COUNSEL For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Increasing and Decreasing Appropriations Within the 2024-25 Deschutes County Budget * RESOLUTION NO. 2024-050 * WHEREAS, the Deschutes County Finance department presented to the Board of County Commissioners on 12/18/2024, with regards to increasing or decreasing Beginning Working Capital and appropriations within several funds, and WHEREAS, ORS 294.471 & 294.473 allows a supplemental budget adjustment when authorized by resolution of the governing body, and WHEREAS, it is necessary to increase or decrease appropriations to accommodate this request; now, therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. That Beginning Working Capital be increased or decreased in the 2024-25 County Budget within the following funds: • General Fund $ 934,426 • Assessment, Clerk & Tax Reserve $ 30,251 • Code Abatement $ (102,404) • Community Justice Juvenile $ 214,608 • Economic Development $ 22,060 • General County Reserve $ (685,875) • General County Projects $ 334,812 • Project Development $ 507,040 • Law Library $ (85) • Park Acquisition & Development $ (132,076) • PERS Reserve $ (6,729) • Foreclosed Land Sales $ 12,954 • County School $ 566 Page 1 OF 4-Resolution no. 2024-050 • Special Transportation $ (2,652,382) • Taylor Grazing $ 30,081 • Transient Room Tax $ 1,163,809 • Video Lottery $ 59,809 • American Rescue Plan $ 298,942 • Joint Office of Houselessness $ 36,679 • Victims' Assistance $ 58,515 • County Clerk Records $ 6,389 • Court Facilities $ 539 • Communication System Reserve $ 99,875 • Health Services $ 8,053,347 • Community Development Department $ 610,607 • GIS Dedicated $ 8,417 • Road $ 1,509,347 • Natural Resource Protection $ (139,544) • Federal Forest Title III $ (16,693) • Surveyor $ (5,784) • Public Land Corner Preservation $ (13,744) • Countywide Transportation SDC Improvement Fee $ 115,897 • Dog Control $ 35,991 • Adult Parole & Probation $ (173,176) • Campus Improvement $ 5,757,894 • Road CIP $ 141,234 • Solid Waste $ 1,213,132 • Fair & Expo and RV Park $ (20,570) • Facilities $ 217,308 • Administrative Services $ (19,392) • Board of County Commissioners $ (7,898) • Finance $ 71,005 • Legal $ 13,553 • Human Resources $ 8,992 • Information Technology $ 105,156 • Information Technology Reserve $ 120,923 • Risk Management $ 168,164 • Health Benefits $ (1,230,584) • Vehicle Maintenance & Replacement $ 60,402 Section 2. That Program Expense appropriations be increased or decreased in the 2024-25 County Budget within the following funds: • Code Abatement $ (102,404) • Economic Development $ 22,060 • Park Acquisition & Development $ 1,729 Page 2 OF 4-Resolution no. 2024-050 • County School $ 566 • Special Transportation $ (2,652,382) • American Rescue Plan $ 298,942 • Court Facilities $ 539 • Community Development Department $ (2,679) Section 3. That Transfer Out appropriations be increased in the 2024-25 County Budget within the following funds: • Taylor Grazing $ 30,081 Section 4. That Contingency appropriations be increased or decreased in the 2024-25 County Budget within the following funds: • General Fund $ 934,426 • Community Justice Juvenile $ 214,608 • Law Library $ (85) • Park Acquisition & Development $ (133,805) • Foreclosed Land Sales $ 12,954 • Video Lottery $ 59,809 • Victims' Assistance $ 58,515 • County Clerk Records $ 6,389 - Health Services $ 423,615 • Community Development Department $ (247,634) • GIS Dedicated $ 8,417 • Road $ 1,509,347 • Natural Resource Protection $ (139,544) • Federal Forest Title III $ (16,693) • Surveyor $ (5,784) • Public Land Corner Preservation $ (13,744) • Countywide Transportation SDC Improvement Fee $ 115,897 • Dog Control $ 35,991 • Adult Parole & Probation $ (173,176) • Road CIP $ 141,234 • Solid Waste $ 1,207,417 • Fair & Expo and RV Park $ (71,878) • Facilities $ 217,308 • Administrative Services $ (19,392) • Board of County Commissioners $ (7,898) • Finance $ 71,005 • Legal $ 13,553 • Human Resources $ 8,992 • Information Technology $ 105,156 Page 3 OF 4-Resolution no. 2024-050 • Risk Management $ 168,164 • Health Benefits $ (1,230,584) • Vehicle Maintenance & Replacement $ 60,402 Section 5. That Reserves for Future Expenditures be increased or decreased in the 2024-25 County Budget within the following funds: • Assessment, Clerk & Tax Reserve $ 30,251 • General County Reserve $ (685,875) • General County Projects $ 334,812 • Project Development $ 507,040 • PERS Reserve $ (6,729) • Transient Room Tax $ 1,163,809 • Joint Office of Houselessness $ 36,679 • Communication System Reserve $ 99,875 • Health Services $ 7,629,732 • Community Development Department $ 860,920 • Campus Improvement $ 5,757,894 • Solid Waste $ 5,715 • Fair & Expo and RV Park $ 51,308 • Information Technology Reserve $ 120,923 Section 6. That the Chief Financial Officer make the appropriate entries in the Deschutes County Financial System to show the above appropriations: DATED this day of December 2024. P ATTEST: —D Recording Secretary Page 4 OF 4-Resolution no. 2024-050 BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON PATTI ADAIR, Chair /' k14(11X1--1" - ANTHONY DEBONE, Vice -Chair PHIL CHANG, Commissioner MEETING DATE: BOARD OF COMMISSIONERS December 18, 2024 SUBJECT: Public hearing and consideration of Resolution 2024-050 adopting a supplemental budget and increasing or reducing FY25 Beginning Working Capital and appropriations. RECOMMENDED MOTION: Following the public hearing, move approval of Resolution 2024-050 increasing or reducing Beginning Working Capital and appropriations within 2024-25 Deschutes County Budget, BACKGROUND AND POLICY IMPLICATIONS: During the budgeting process, departments calculate an estimate of ending fund balances it l� February and IVId'r cl I. These estimates lates are based of 1 II Iforl l latlol I known I at the time, le, but often change given the timing and/or final cost of expenditures. This budget adjustment is to increase or reduce Beginning Working Capital (BWC) and appropriations within funds where BWC FY25 actuals are less or greater than budget. Reducing BWC and requirements ensures that a fund does not have appropriations greater than available resources. Increasing BWC and requirements allows a fund to use available resources that were not expended in prior years. The supplemental budget for the Code Abatement Fund will change budgeted resources by more than 10%; therefore, a public hearing is required. BUDGET IMPACTS: Adjustment will increase or decrease BWC and appropriations by the same amounts within the following funds: • General Fund $ 934,426 • Assessment, Clerk & Tax Reserve $ 30,251 • Code Abatement $ (102,404) • Community Justice Juvenile $ 214,608 • Economic Development $ 22,060 • General County Reserve $ (685,875) • General County Projects $ 334,812 • Project Development $ 507,040 • Law Library $ (85) • Park Acquisition & Development $ (132,076) • PERS Reserve $ (6,729) • Foreclosed Land Sales $ 12,954 • County School $ 566 • Special Transportation $ (2,652,382) • Taylor Grazing $ 30,081 • Transient Room Tax $ 1,163,809 • Video Lottery $ 59,809 • American Rescue Plan $ 298,942 • Joint Office of Houselessness $ 36,679 • Victims' Assistance $ 58,515 • County Clerk Records $ 6,389 • Court Facilities $ 539 • Communication System Reserve $ 99,875 • Health Services $ 8,053,347 • Community Development Department $ 610,607 • GIS Dedicated $ 8,417 • Road $ 1,509,347 • Natural Resource Protection $ (139,544) • Federal Forest Title III $ (16,693) • Surveyor $ (5,784) • Public Land Corner Preservation $ (13,744) • Countywide Transportation SDC Improvement Fee $ 115,897 • Dog Control $ 35,991 • Adult Parole & Probation $ (173,176) • Campus Improvement $ 5,757,894 • Road CIP $ 141,234 • Solid Waste $ 1,213,132 • Fair & Expo and RV Park $ (20,570) • Facilities $ 217,308 • Administrative Services $ (19,392) • Board of County Commissioners $ (7,898) • Finance $ 71,005 • Legal $ 13,553 • Human Resources $ 8,992 • Information Technology $ 105,156 • Information Technology Reserve $ 120,923 • Risk Management $ 168,164 • Health Benefits $ (1,230,584) • Vehicle Maintenance & Replacement $ 60,402 ATTENDANCE: Cam Sparks, Budget & Financial Planning Manager Deschutes County Supplemental Budget REVENUE Item Project Code Segment 2 Org Object Description Current Budgeted Amount To (From) Revised Budget 1 001 301000 Beginning Working Capital $ 14,558,104 $ 934,426 $ 15,492,530 2 0100150 301000 Beginning Working Capital 1,832,742 30,251 1,862,993 3 0200150 301000 Beginning Working Capital 286,400 (102,404) 183,996 4 0301550 301000 Beginning Working Capital 1,150,000 214,608 1,364,608 5 0500150 301000 Beginning Working Capital 332,494 22,060 354,554 6 0600450 301000 Beginning Working Capital 11,529,011 (685,875) 10,843,136 7 0700150 301000 Beginning Working Capital 1,962,773 334,812 2,297,585 8 0900400 301000 Beginning Working Capital 280,005 54,109 334,114 9 0900450 301000 Beginning Working Capital 2,190,739 452,930 2,643,669 10 1200350 301000 Beginning Working Capital 135,867 (85) 135,782 11 1301050 301000 Beginning Working Capital 1,181,347 (133,805) 1,047,542 12 1321050 301000 Beginning Working Capital 95,729 1,729 97,458 13 1350750 301000 Beginning Working Capital 4,815,000 (6,729) 4,808,271 14 1401050 301000 Beginning Working Capital 135,189 12,954 148,143 15 1450350 301000 Beginning Working Capital - 566 566 16 1500350 301000 Beginning Working Capital 8,583,889 (2,652,382) 5,931,507 17 1550350 3ninnn!Beginning WnrkingCarnital 11 7A4 30,081 41,g75 18 1609450 301000 Beginning Working Capital 2,000,000 1,163,809 3,163,809 19 1650350 301000 Beginning Working Capital 1,108,409 59,809 1,168,218 20 2001750 301000 Beginning Working Capital - 298,942 298,942 21 2051150 301000 Beginning Working Capital - 36,679 36,679 22 2121150 301000 Beginning Working Capital 362,011 58,515 420,526 23 2180550 301000 Beginning Working Capital 309,322 6,389 315,711 24 2401750 301000 Beginning Working Capital - 539 539 25 2561750 301000 Beginning Working Capital 285,000 99,875 384,875 26 2702250 301000 Beginning Working Capital 20,585,000 5,626,425 26,211,425 27 HSDIRECTR HSOOTHER 2743150 301000 Beginning Working Capital 315,000 924 315,924 28 HSADMIN HS1 OTHER 2743151 301000 Beginning Working Capital 3,104,300 50,538 3,154,838 29 HSBHGEN HS2OTHER 2743152 301000 Beginning Working Capital 2,943,669 2,003,307 4,946,976 30 HSPHGEN HS3OTHER 2743153 301000 Beginning Working Capital 3,666,636 372,153 4,038,789 31 2950150 301000 Beginning Working Capital 1,000,000 (127,909) 872,091 32 2952150 301000 Beginning Working Capital - (94,466) (94,466) 33 2952250 301000 Beginning Working Capital - (25,259) (25,259) 34 2963650 301000 Beginning Working Capital 29,000 (4,652) 24,348 35 2973650 301000 Beginning Working Capital 188,000 1,973 189,973 36 3003650 301000 Beginning Working Capital 2,250,000 530,760 2,780,760 37 3013650 301000 Beginning Working Capital 6,720,000 227,287 6,947,287 38 3023650 301000 Beginning Working Capital 712,500 77,525 790,025 Deschutes County Supplemental Budget Item Project Code Segment 2 Org Object Description Current Budgeted Amount To (From) Revised Budget 39 3033650 301000 Beginning Working Capital 157,500 25,348 182,848 40 3050950 301000 Beginning Working Capital 343,562 8,417 351,979 41 3255050 301000 Beginning Working Capital 5,223,706 773,840 5,997,546 42 3265050 301000 Beginning Working Capital 1,726,640 (143,866) 1,582,774 43 3265051 301000 Beginning Working Capital 176,000 4,322 180,322 44 3275050 301000 Beginning Working Capital 82,123 (16,693) 65,430 45 3285050 301000 Beginning Working Capital 198,882 (5,784) 193,098 46 3295050 301000 Beginning Working Capital 1,235,574 (13,744) 1,221,830 47 3305050 301000 Beginning Working Capital 6,123,080 735,507 6,858,587 48 3365050 301000 Beginning Working Capital 1,997,077 115,897 2,112,974 49 3501450 301000 Beginning Working Capital 81,084 35,991 117,075 50 3550150 301000 Beginning Working Capital 2,356,180 (163,213) 2,192,967 51 3557150 301000 Beginning Working Capital 118,382 (8,200) 110,182 52 3557250 301000 Beginning Working Capital 25,438 (1,763) 23,675 53 4631050 301000 Beginning Working Capital 5,116,006 2,391,581 7,507,587 54 4631051 301000 Beginning Working Capital 11,395,521 3,366,313 14,761,834 55 4655050 301000 Beginning Working Capital 15,534,050 141,234 15,675,284 56 6106250 301000 Beginning Working Capital 3,941,745 97,036 4,038,781 57 6116250 301000 Beginning Working Capital 7,725,891 31,818 7,757.709 58 6126250 301000 Beginning Working Capital 1,927,279 5,715 1,932,994 59 6136250 301000 Beginning Working Capital 4,604,212 1,075,813 5,680,025 60 6146250 301000 Beginning Working Capital 1,072,146 2,750 1,074,896 61 6159651 301000 Beginning Working Capital 577,865 (46,095) 531,770 62 6169651 301000 Beginning Working Capital 600,000 (90,549) 509,451 63 6179650 301000 Beginning Working Capital 3,136,000 43,332 3,179,332 64 6181050 301000 Beginning Working Capital 248,000 64,766 312,766 65 6191050 301000 Beginning Working Capital 1,513,413 7,976 1,521,389 66 6201050 301000 Beginning Working Capital 714,211 217,308 931,519 67 6250850 301000 Beginning Working Capital 171,457 (19,392) 152,065 68 6280850 301000 Beginning Working Capital 67,814 (7,898) 59,916 69 6301450 301000 Beginning Working Capital 235,000 71,005 306,005 70 6402750 301000 Beginning Working Capital 30,000 13,553 43,553 71 6503150 301000 Beginning Working Capital 104,402 8,992 113,394 72 6600950 301000 Beginning Working Capital 63,792 105,156 168,948 73 6610950 301000 Beginning Working Capital 736,000 120,923 856,923 74 6707150 301000 Beginning Working Capital 8,000,000 168,164 8,168,164 75 6753150 301000 Beginning Working Capital 5,090,316 (1,230,584) 3,859,732 76 6805050 301000 Beginning Working Capital 2,550,909 60,402 2,611,311 TOTAL $ 189,661,187 1 $ 16,815,787 1 $ 206,476,974 Deschutes County Supplemental Budget APPROPRIATION Category Description Item Project Code Segment 2 Org Object (Pers, M&S, CapEx, (Object, e.g. Time Mgmt, Temp Help, Current To (From) Revised Budget 1 0019999 501971 Contingency Contingency $ 13,308,000 $ 934,426 $ 14,242,426 2 0100150 521851 Reserves Reserves for Future Expenditure 2,005,742 30,251 2,035,993 3 0200150 430362 M&S Professional 490,400 (102,404) 387,996 4 0301550 501971 Contingency Contingency 5,811 214,608 220,419 5 0500150 450970 M&S Loans 347,044 22,060 369,104 6 0600450 521851 Reserves Reserve for Future Expenditure 13,796,044 (685,875) 13,110,169 7 0700150 521851 Reserves Reserves for Future Expenditure 1,366,818 334,812 1,701,630 8 0900400 511901 Reserves Unappropriated -Ending Fund Bal 280,005 54,109 334,114 9 0900450 521851 Reserves Reserve for Future Expenditure - 452,930 452,930 10 1200350 501971 Contingency Contingency 13,519 (85) 13,434 11 1301050 501971 Contingency Contingency 886,847 (133,805) 753,042 12 1321050 450920 M&S Grants & Contributions 102,129 1,729 103,858 13 1350750 521851 Reserves Reserves for Future Expenditure 4,965,000 (6,729) 4,958,271. 14 1401050 501971 Contingency Contingency 9,046 12,954 22,000 15 1450350 470070 M&S Intergov-School Districts 694,000 566 694,566 16 1500350 450903 M&S Local Grants 14,447,482 (2,652,382) 11,795,100 17 1550350 491326 Transfers Transfer Out - Nat Res Prot 11,500 30,081 41,581 18 1609450 521851 Reserves Reserves for Future Expenditure - 1,163,809 1,163,809 19 11650350 501971 Contingency Contingency 1,122,808 59,809 1,182,617 20 2001750 450920 M&S Grants & Contributions 3,181,670 298,942 3,480,612 21 2f151 1 5Q 521 R51 RPCPt1/PC Racaryac fnr Pi iti ire EXnanrrJit�wra 246 g7O 36,679 283,549 22 2121150 501971 Contingency Contingency 119,975 58,515 178,490 23 2180550 501971 Contingency Contingency 254,792 6,389 261,181 24 2401750 470099 M&S Intergov-Miscellaneous - 539 539 25 2561750 521851 Reserves Reserves for Future Expenditure 294,000 99,875 393,875 26 2702250 521874 Reserves Reserve for OHP Future Expend 20,743,084 5,626,425 26,369,509 27 HSDIRECTR HSOOTHER 2743150 501971 Contingency Contingency 232,431 924 233,355 28 HSADMIN HS1OTHER 2743151 501971 Contingency Contingency 2,694,997 50,538 2,745,535 29 HSBHGEN HS20THER 2743152 521851 Reserves Reserved for Future Expenditure 1,898,847 2,003,307 3,902,154 30 HSPHGEN HS3OTHER 2743153 501971 Contingency Contingency 1,813,024 372,153 2,185,177 31 1 2950150 501971 Contingency Contingency 915,985 (247,634) 668,351 32 2963650 450920 M&S Grants & Contributions 46,500 (4,652) 41,848 33 2973650 450110 M&S Fees & Permits 192,000 1,973 193,973 34 3003650 521851 Reserves Reserves for Future Expenditure 2,183,498 530,760 2,714,258 35 3013650 521851 Reserves Reserves for Future Expenditure 6,883,372 227,287 7,110,659 36 1 3023650 521851 Reserves Reserves for Future Expenditure 675,088 77,525 752,613 37 3033650 521851 Reserves Reserves for Future Expenditure 160,500 25,348 185,848 38 3050950 501971 Contingency Contingency 183,628 8,417 192,045 39 3255050 501971 Contingency Contingency 2,433,105 773,840 31206,945 40 3265050 501971 Contingency Contingency 1,584,712 (143,866) 1,440,846 41 3265051 501971 Contingency Contingency 56,520 4,322 60,842 42 3275050 501971 Contingency Contingency 56,123 (16,693) 39,430 Deschutes County Supplemental Budget Item Project Code Segment 2 Org Object (Pers, M&S, CapEx, (Object, e.g. Time Mgmt, Temp Help, Current To (From) Revised Budget 43 3285050 501971 Contingency Contingency 157,345 (5,784) 151,561 44 3295050 501971 Contingency Contingency 1,111,003 (13,744) 1,097,259 45 3305050 501971 Contingency Contingency 4,099,386 735,507 4,834,893 46 3365050 501971 Contingency Contingency 1,623,077 115,897 1,738,974 47 3501450 501971 Contingency Contingency 31,000 35,991 66,991 48 3550150 501971 Contingency Contingency 680,000 (173,176) 506,824 49 4631050 490210 Reserves Reserves for Future Expenditure 1,680,606 2,391,581 4,072,187 50 4631051 490210 Reserves Reserves for Future Expenditure - 3,366,313 3,366,313 51 4655050 501971 Contingency Contingency 11,199,218 141,234 11,340,452 52 6106250 501971 Contingency Contingency 1,824,861 97,036 1,921,897 53 6116250 501971 Contingency Contingency 8,324,391 31,818 8,356,209 54 6126250 521851 Reserves Reserves for Future Expenditure 2,338,279 5,715 21343,994 55 6136250 501971 Contingency Contingency 2,731,916 1,075,813 3,807,729 56 6146250 501971 Contingency Contingency 1,380,757 2,750 1,383,507 57 6159651 501971 Contingency Contingency 1241826 (46,095) 78,731 58 6169651 501971 Contingency Contingency 156,866 (90,549) 66,317 59 6179650 521851 Reserves Reserves for Future Expenditure 2,556,396 43,332 2,599,728 60 6181050 501971 Contingency Contingency 67,994 64,766 132,760 61 6191050 521851 Reserves Reserves for Future Expenditure 1,510,555 7,976 1,518,531 62 6201050 501971 Contingency Contingency 187,805 217,308 405,113 63 6250850 501971 Contingency Contingency 69,724 (19,392) 50,332 64 6280850 501971 Contingency Contingency 26,373 L (7,898) 18,475 65 6301450 501971 Contingency Contingency 106,5321 71,005 177,537 66 6402750 501971 Contingency Contingency 58,900 13,553 72,453 67 6503150 501971 Contingency Contingency 70,902 8,992 79,894 68 6600950 501971 Contingency Contingency 154,200 105,156 259,356 69 6610950 521851 Reserves Reserves for Future Expenditure 509,300 120,923 630,223 70 6707150 501971 Contingency Contingency 1,794,549 168,164 1,962,713 71 6753150 501971 Contingency Contingency 8,232,761 (1,230,584) 7,002,177 72 6805050 501971 Contingency Contingency 2,357,108 60,402 2,417,510 TOTAL $ 155,869,546 $ 16,815,787 $ 172,685,333 A supplemental budget is required to reduce or increase Beginning Working Capital and appropriations in all funds. Fu nd: Dept: Requested by: Date: Various Various Cam Sparks 12.18.24