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2025-2-Resolution No. 2024-059 Recorded 1/3/2025Recorded in Deschutes County c.�2®25-� Steve Dennison, County Clerk Commissioners' Journal 01/03/2025 8:44:09 AM REVIEWED ` 1; II In 11 _ 2025-2 LE AL COUNSEL For Recording Starnp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Increasing Appropriations and decreasing FTE within the * RESOLUTION NO. 2024-059 2024-25 Deschutes County Budget WHEREAS, the 2024-25 Fiscal Year necessitates increased appropriations within the Deschutes County Budget to account for changes that have occurred since budget adoption, 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 of Contingency within a fund when authorized by resolution of the governing body, and WHEREAS, it is necessary to increase or decrease appropriations to accommodate this request, and WHEREAS, Deschutes County Policy HR-1 requires that the removal of or decrease in FTE outside the adopted budget be approved by the Board of County Commissioners; 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 2024-25 County Budget: General Fund State Grant Revenue — Non -Departmental $ 32,621 Transfers In — ARPA 3,619,112 Total General Fund 3,651,733 Community Development Fund Transfers In $ 1,031,030 Total Community Development SL031,030 RESOLUTION NO. 2024-059 Health Services Fund Transfers in - OHP Mental Health $ (1,591,853) Local Grant (52,701) Other Revenue (392,077) Total Health Services Fund $ (2,036,631) Section 2. That the following amounts be appropriated in the 2024-25 County Budget: General Fund Program Expense — Non -Departmental $ 32,621 Program Expense — ARPA 3,198,234 Contingency 420,878 Total General Fund S 3,651,733 Video Lottery Fund Program Expense $ 95,850 Contingency (95,850) Total Video Lottery $ 0 Health Services Fund Program Expense $ 98,035 Transfers Out (1,556,855) Contingency (601,206) Reserves 23,395 Total Health Services Fund $ (2,036,631) Communitv Development Fund Transfers Out $ 1,031,030 Reserves for Future Expenditure (714,790) Contingency 714,790 Total Community Development S 1,031,030 Section 3. That the following position be removed: Job Class Position Number Type Effective Hiring Date FTE Administrative Analyst (9125) 3082 Regular n/a 1.00 Total FTE 1.00 Section 4. That the Chief Financial Officer make the appropriate entries in the Deschutes County Financial System to show the above appropriations. Section 5. That the Human Resources Director make the appropriate entries in the Deschutes County FTE Authorized Positions Roster to reflect the above FTE changes. RESOLUTION NO. 2024-059 DATED this IS day of December, 2024. A TEST: pq � \e/V\C&)N Recording Secretary BOARD OF COUNTY COMMISSIONERS OF DE CHUTES COUNTY, OREGON PATTI ADAIR, Chair ANTHONY DEBONE, Vice -Chair PHIL CHANG, Co issioner RESOLUTION NO. 2024-059 Deschutes County Appropriation of New Grant REVENUE Line Number Item Project Code Segment 2 Org Object Description Current Budgeted Amount To (From) Revised Budget 1 0019919 334012 State Grant State Grant - 32,621 32,621 2 0019918 391200 Transfer In Transfer from ARPA - 3,198,234 3,198,234 3 0011150 391200 Transfer In Transfer from ARPA 420,878 420,878 4 3003650 391295 Transfer In JFr CDD Fund 295 - 267,000 267,000 5 2952150 391301 Transfer In Fr CDD Reserve Fund 301 68,628 554,002 622,630 6 2952250 391302 Transfer In Fr CDD Reserve Fund 302 61,412 160,788 222,200 7 2963650 391297 Transfer In Fr Fund 297 - 49,240 49,240 TOTAL 130,040 4,682,763 4,812,803 APPROPRIATION Line Number Category Description Item Project Code Segment 2 Org Object (Pers, M&S, Cap Out, Contingency) (Element -Object, e.g. Time Mgmt, Temp Help, Computer Hardware) Current Budgeted Amount To (From) Revised Budget 1 0019919 450920 M&S Grants & Contributions 749,000 32,621 781,621 2 1650350 501971 Contingency Contingency 1,122,808 (95,850) 1,026,958 3 1650350 450920 M&S Grants & Contributions 442,750 95,850 538,600 4 2001850 491463 Transfer Out ARPA LATCF Transfers 4,622,145 (3,619,112) 1,003,033 5 2001350 491001 Transfer Out GF ARPA Reserve: Homeless/managed camp 1,547,608 1,547,608 6 2001750 491001 Transfer Out GF ARPA Reserve: ARPA Administration 190,658 190,658 7 2001350 491001 Transfer Out GF ARPA Reserve: DCHS Homeless Outreach Service Team 529,662 529,662 8 2001150 491001 Transfer Out GF ARPA Reserve: DCHS Covi Unit Team; and Public Health Response & Recovery 455,306 455,306 9 20013SO 491001 Transfer Out GF ARPA Reserve: Shepherd's House 225,000 225,000 10 2001350 491001 Transfer Out GF ARPA Reserve: General (from CHRO Operations Allocation) 250,000 250,000 11 2001150 491001 Transfer Out Transfer for DA & VA Costs 420,878 420,878 12 10019999 501971 lContingency Contingency 13,308,000 420,878 13,728,878 13 ARPAGF 3.11-GEN 0019918 450920 M&S GF ARPA Reserve. Homeless/managed camp - 1,547,608 1,547,608 14 ARPAGF 7.1-GEN 0019918 410101 Personnel GF ARPA Reserve: ARPA Administration - 190,658 190,658 15 ARPAGF 3.11-HEALTH 0019918 410101 Personnel GF ARPA Reserve: DCHS Homeless Outreach Service Team 529,662 529,662 16 ARPAGF 1.9-HEALTH 0019918 410101 Personnel GF ARPA Reserve: DCHS ovi Unit Team; and Public Health Response & Recovery 455,306 4SS,306 17 ARPAGF 3.11-GEN 0019918 450920 M&S GF ARPA Reserve: Shepherd's House 225,000 225,000 18 ARPAGF UNALLOCATED 0019918 450920 M&S GF ARPA Reserve: General (from CHRO Operations Allocation) - 250,000 250,000 19 29636SO 450920 M&S Grants & Contributions 46,500 49,240 95,740 20 2973650 450110 M&S Fees & Permits 192,000 (49,240) 142,760 21 29736SO 491296 Transfer Out To Fund 296 - 49,240 49,240 22 2950150 491300 Transfer Out To CDD Reserve Fund 300 267,000 267,000 23 3013650 491295 Transfer Out To CDD Fund 295 68,628 554,002 622,630 24 3023650 491295 Transfer Out To CDD Fund 295 61,412 160,788 222,200 25 2950150 501971 Contingency Contingency 915,985 (267,000) 648,985 26 3013650 521851 Reserves Reserves for Future Expenditure 6,883,372 (554,002) 6,329,370 27 3023650 521851 Reserves Reserves for Future Expenditure 675,088 (160,788) 514,300 28 3003650 501971 Contingency Contingency - 267,000 267,000 29 2952150 5019711 Contingency Contingency - 554,002 554,002 30 2952250 3913021 Contingency Contingency 1 160,788 160,788 TOTAL 29,087,688 4,682,763 33,770,451 This is a mid -year budget adjustment to account for unforeseen expenditures and changes that have occurred since budget adoption. 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BACKGROUND AND POLICY IMPLICATIONS: This is a mid -year budget adjustment to account for changes that have occurred since budget adoption. Specific adjustments include: • 001 - General Fund Non -Departmental o A supplemental budget adjustment to recognize Wolf Depredation grant funds of $32,621 and increase Program Expense Appropriations by the same amount. o On 11 /13/24 and 12/4/24 the Board approved recategorizing ARPA funds to the Revenue Replacement category in the amount of $3,198,234 to be spent or reserved in the General Fund. This is a supplemental budget to recognize Transfer In revenue of $3,198,234 from the ARPA fund and increase Program Expense appropriations by the same amount. o On 3/6/24 the Board approved allocating ARPA funds of $480,182 to the District Attorneys Office and Victim's Assistance Program. Total final expenditures were $420,878. A supplemental budget is necessary to recognize a Transfer -In from the ARPA fund of $420,878 for the reimbursement of costs incurred and increase Contingency by the same amount. 165 -Video Lottery Fund o $95,850 was inadvertently budgeted in Contingency instead of Grants & Contributions. This is an adjustment to reduce Contingency by $95,850 and increase Program Expense Appropriations by the same amount. 205 _Joint Office of Houselessness o This fund has 1.00 Administrative Analyst FTE which has been vacant since June 2024 and will not be re -filled. This FTE will be removed from the legal FTE roster. 274 - Health Services Fund o This is an adjustment to account for several changes that occurred in the Health Services Fund since budget adoption. This adjustment will reduce revenue by $2,036,631, increase Program Expense appropriations by $98,035, decrease Transfers Out by $1,556,855, decrease Contingency by $601,206 and increase reserves by $23,395. 296 - Groundwater Partnership Fund o Funds generated through land sales in the Newberry Neighborhood Fund (Fund 297) are transferred to Fund 296, which are expended through CDD's internal rebate program. This is an adjustment to recognize Transfer In revenue of $49,240 from Fund 297 and increase Program Expense appropriations by the same amount. 297 - Newberry Neighborhood Fund o This is an adjustment to reduce Program Expense appropriations by $49,240 and increase Transfer Out appropriations by the same amount in order to allow Fund 297 to make a transfer to Fund 296 for land sale proceeds received at the end of fiscal year 2024. 295 300 301 & 302- Community Development Department o This adjustment reduces the Building Safety Program Reserve (Fund 301) by $554,002 and the Electrical Program Reserve (Fund 302) by $160,788 and Increases Transfers Out to the Operating Fund (Fund 295) by the same amounts to establish a Contingency within the Building Safety and Electrical Divisions of Fund 295. o Additionally, Contingency in the Operating Fund (Fund 295) is reduced by $267,000 and Transfers Out to the Community Development Reserve Fund (Fund 300) increased by the same amount to establish a Contingency in Fund 300. o These budget adjustments provide sufficient appropriations for CDD as the department navigates seasonal fluctuations, unknown spring permitting trends, and establishes contingencies in the building safety and electrical divisions. Actual transfers will be determined as revenues are collected and expenses occur. BUDGET IMPACTS: Specific details listed above. ATTENDANCE: Cam Sparks, Budget & Financial Planning Manager