2025-193-Resolution No. 2025-007 Recorded 6/24/2025Recorded in Deschutes County CJ2025-193
REVIEWED Steve Dennison; County Clerk AMrf Commissioners' Journal 06/24l2025 9:56:31
LEGAL COUNSEL
2025-193
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON
A Resolution Increasing or Transferring
Appropriations within the Fiscal Year * RESOLUTION NO. 2025-007
2025 Deschutes County Budget
WHEREAS, the 2025 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 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 the following revenue be budgeted in the Fiscal Year 2025 County Budget:
General Fund — Non Departmental
Transfers In — Health Services $ 34,998
Transfers In — ARPA 362,670
State Grant 104,000
Court Fines & Fees 177,481
Total General Fund — Non Departmental S 679,149
General Fund — Veterans' Services
Interfund Charges — Road 20,108
Total General Fund - Veterans' Services $ 20,108
Project Development Fund
Transfers In — ARPA GF 37,645
Total Project Development 37,645
RESOLUTION NO. 2025-007
Transient Room Tax Fund
Transient Room Tax $ 232,800
Total Room Tax 232,800
Health Services Fund
Transfers In — General County Projects $ 32,000
Total Health Services 32,000
Community Development Reserve Fund
Transfers In — CDD Operating Fund $ 1,033,000
Total Community Development Reserve S 1,033,000
Road Fund
Interfund Charges $ 105,385
Total Road $ 105,385
Natural Resources Fund
Transfers In — Taylor Grazing $ 30,081
Total Natural Resources 30,081
Campus Improvement Fund
Transfers In — General County Reserve $ 77,083
Total Campus Improvement $ 77,083
Debt Service Fund
Transfers In — Project Development $ 8,500
Lease Revenue (8,500J
Total Debt Service $ -
Fair & Expo Center Fund
Transfers In — Transient Room Tax $ 48,000
Total Fair & Expo Center $ 48,000
Fair & Expo Center Reserve Fund
Transfers In — Transient Room Tax $ 23,000
Total Fair & Expo Center Reserve $ 23,000
IT Reserve Fund
Transfers In — Information Technology $ 150,000
Total IT Reserve $ 150,000
Vehicle Maintenance & Replacement Fund
Transfers In — Veterans' Services $ 45,108
Total Vehicle Maintenance & Replacement $ 45,108
RESOLUTION NO. 2025-007
Section 2. That the following amounts be appropriated in the Fiscal Year 2025 County
Budget:
General Fund — Non Departmental
Program Expense $ 373,834
Transfers Out — Project Development 37,645
Contingency 267,670
Total General Fund — Non Departmental 679,149
General Fund
Program Expense — Property Value Appeals Board $ 2,200
Program Expense — Finance/Tax 23,400
Program Expense — Property Management Admin 12,400
Program Expense — Veterans' Services (25,000)
Transfers Out — Vehicle Replacement Fund 45,108
Contingency (38,000)
Total General Fund 20,108
General County Reserve Fund
Transfers Out — Campus Improvement $ 77,083
Reserve for Future Expenditures (77,083)
Total General County Reserve $ -
General County Projects Fund
Transfers Out — Health Services $ 32,000
Program Expense (32,000)
Total General County Projects -
Proiect Development Fund
Program Expense $ 37,645
Transfers Out — Debt Service 8,500
Reserve for Future Expenditures (8,500)
Total Project Development $ 37,645
Transient Room Tax Fund
Transfers Out — Fair & Expo $ 161,800
Program Expense 71,000
Total Transient Room Tax J 232,800
Video Lottery Fund
Program Expense $ 20,000
Contingency (20,000)
Total Video Lottery Fund $ -
RESOLUTION NO. 2025-007
Justice Court Fund
Program Expense $ 43,300
Contingency (43,300)
Total Justice Court $ -
Health Services Fund
Contingency $ 32,000
Total Health Services 32,000
Community Development Fund
Transfers Out — CDD Reserve $ 1,033,000
Contingency (1,033,000)
Total Community Development -
Community Development Reserve Fund
Reserve for Future Expenditures $ 1,033,000
Total Community Development Reserve 1,033,000
Road Fund
Program Expense $ 105,385
Total Road $ 105.385
Natural Resources Fund
Contingency $ 30,081
Total Natural Resources 30,081
Public Land Corner Fund
Program Expense $ 105,385
Contingency (105,3 85)
Total Public Land Corner $ -
Dojz Control Fund
Program Expense $ 2,800
Contingency (2,800)
Total Dog Control $ -
Campus Improvement Fund
Program Expense - Courthouse $ 77,083
Total Campus Improvement 77,083
Fair & Expo Center Fund
Contingency $ 48,000
Total Fair & Expo Center $ 48,000
Fair & Expo Reserve Fund
Contingency $ 23,000
Total Fair & Expo Reserve 23,000
RESOLUTION NO. 2025-007
Legal Counsel Fund
Program Expense $ 54,200
Contingency (54,200)
Total Legal Counsel $ -
Information Technology Fund
Transfers Out — IT Reserve $ 150,000
Contingency (150,000)
Total Information Technology -
IT Reserve Fund
Reserve for Future Expenditures $ 150,000
Total IT Reserve $ 150,000
Risk Management Fund
Program Expense $ 31,700
Contingency (31,700)
Total Risk Management $ -
Vehicle Maintenance & Replacement Fund
Program Expense $ 45,108
Total Vehicle Maintenance & Replacement $ 45,108
Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes
County Financial System to show the above appropriations.
DATED this 9day of June, 2025.
A TEST:
Secreta�ry
Recording
RESOLUTION NO. 2025-007
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON
A THONY D BONE, Chair
_� 0%_ ml(��
PATTI AD/AIR, Vice -Chair
PHIL CHANG, Commissioner
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BOAR® OF
COMMISSIONERS
MEETING DATE: June 18, 2025
SUBJECT: Approval of Resolution No. 2025-007 adopting a supplemental budget and
adjusting appropriations within the Fiscal Year 2025 Deschutes County budget
RECOMMENDED MOTION:
Move approval of Resolution No. 2025-007 adjusting appropriations within the Fiscal Year
2025 Deschutes County Budget.
BACKGROUND AND POLICY IMPLICATIONS:
As the 2025 Fiscal Year comes to a close, it is necessary to increase or transfer
appropriations within the Deschutes County Budget to account for unforeseen
expenditures and other changes.
Specific adjustments include:
• 001 - General Fund Non -Departmental
o Recognize Revenue of $177,481 from the State of Oregon Judicial Department and
increase Program Expense appropriations by the same amount for contracted
mediation services provided by Saving Grace.
o Increase Program Expense and reduce Contingency by $95,000 for Saving Grace
contacted services which were inadvertently excluded from budgeted
appropriations.
o Increase Transfers In and Program Expense by $34,998 within the General Fund. On
12/18/2024 the Board approved increased Transfers Out from the Health Services
Fund to the General Fund. This adjustment is required to balance Transfers In and
Transfers Out within the overall County budget.
o Increase Transfers In and Contingency of $362,670 within the General Fund. On
12/18/2024 the Board approved increased Transfers Out from the ARPA Fund to the
General Fund. This adjustment is required to balance Transfers In and Transfers Out
within the overall County budget.
o Recognize Revenue of $50,000 for the Wolf Grant Depredation grant award and
increase Program Expenses by the same amount.
o Recognize Revenue of $54,000 for the Community Development Block Grant award
and increase Program Expenses by the same amount for a pass -through to
Neighbor Impact
o Increase Transfers Out to the Project Development Fund and reduce Program
Expenses by $37,645. Recategorized ARPA funds were budgeted as Program
Expenses for the Swalley Canal fortification project. Instead, Project Development
incurred those costs which will be reimbursed via this transfer.
• 001 - General Fund Property Value Appeals Board
o Increase Program Expense and reduce Contingency by $2,200 due to higher than
expected personnel expenses because of increased health insurance costs.
• 001 - General Fund Tax Office
o Increase Program Expense and reduce Contingency by $23,400 due to higher than
expected personnel expenses because of increased health insurance costs.
• 001 - General Fund Property Management
o Increase Program Expense and reduce Contingency by $12,400 due to higher than
expected personnel expenses because of increased health insurance costs.
001 - General Fund Veterans' Services
o Recognize Transfers In Revenue of $20,108 from the Road Building & Equipment
Fund for the sale of a vehicle. Increase Transfers Out of $20,108 to the Vehicle
Replacement Fund. Additionally, utilize Personnel Savings and reduce Program
Expenses to make a transfer of $25,000 to the Vehicle Maintenance & Replacement
Fund to replenish funds which were fully used to purchase a new vehicle.
060 - General County Reserve Fund
o Increase Transfers Out and decrease Reserves by $77,083. In FY 2024 the LACTF
funds were accounted in the General County Reserve fund. These funds were not
spent and earned interest. The interest will be transferred to the Campus
Improvement fund for the courthouse project.
• 070 - General County Pro iects Fund
o Increase Transfers Out and reduce Program Expense by $32,000. In FY 2024, Health
Services Fund 270 transferred this amount to the General County Projects Fund for
improvements to the Antler Building. This project has been cancelled.
• 090 - Project Development Fund
o Recognize Transfers In Revenue of $37,645 and increase Program Expense for the
Swalley Canal fortification project reimbursement from the General Fund.
o Increase Transfers Out and decrease Reserves by $8,500 to pay for debt service
costs. The Project Development Fund maintains a reserve for debt service costs
when additional resources are required.
160/170 -Transient Room Tax Fund
o Recognize Revenue for an additional $232,800 of Transient Room Taxes (TRT)
collected in FY 2025.
o Increase Program Expense by $161,800 for increased TRT Revenue available for
distribution to Central Oregon Visitors Association ($140,000), increased health
insurance costs ($10,300) and other various Materials & Services costs ($10,000).
o Increase Transfers out by $71,000 for increased revenue available for distribution to
the Fair & Expo Center.
• 165 -Video Lottery Fund
o Increase Program Expense and reduce Contingency by $20,000 due to grant awards
carried over from FY 2024.
220 justice Court Fund
o Increase Program Expense and reduce Contingency by $43,300 due to increased
health insurance costs, additional temporary help, and software costs.
270 - Health Services Fund
o Recognize Transfers In Revenue of $32,000 and increase Contingency by the same
amount. In FY 2024, Health Services (Fund 270) made a transfer to the General
County Projects Fund for improvements to the Antler Building. This project has been
cancelled.
• 295/300 - Community Development Fund
o Fund 295: Increase Transfers Out by 1,033,000 and reduce Contingency by the same
amount. Due to higher than expected FY 2025 revenues along with savings in
personnel and services costs, additional funds are available for future year reserves.
o Fund 300: Recognize Transfers In Revenue of $1,033,000 and increase Reserves by
the same amount.
• 325 - Road Fund
o Recognize Interfund Charges Revenue of $105,385 and increase Program Expense
by the same amount. The Public Land Corner Fund pays the Road Fund based on
the actual cost of services provided for corner restoration work annually. For FY
2025, the actual costs are anticipated to be higher than budgeted due to more
corner restoration being completed and actual costs exceeding estimates. Costs
were expected to increase by 3%. However, actual costs increased by 15%.
• 326 - Natural Resources Fund
o Recognize Transfers In Revenue of $30,081 and increase Contingency by the same
amount. On 12/18/2024 the Board approved increased transfers out of $30,081
from the Tavlor Grazing Fund to the Natural Resources Fund. This adjustment is
required to balance Transfers In and Transfers Out within the overall County
budget.
329 - Public Land Corner Fund
o Increase Program Expense in the Public Land Corner Fund by $105,385 and
decrease Contingency appropriations by the same amount. The actual costs are
expected to be higher due to more corner restoration being completed and actual
costs exceeding estimates.
• 350 - Dog Control Fund
o Increase Program Expense and reduce Contingency by $2,800
due to higher than expected personnel expenses because of increased health
insurance costs.
• 463 - Campus Improvement Fund
o Recognize Transfers In Revenue from Fund 060 in the amount of $77,083 for
interest earned on LACTF funds in FY 2024 and increase Program Expense by the
same amount.
• 500 - Debt Service Fund
o Recognize Transfers In Revenue of $8,500 and decrease Lease Revenue by the same
amount. The 2021 full faith and credit debt payments are supported by lease
revenue from the Deschutes Services Building and transfers from the Project
Development Fund. Facility maintenance costs have gradually increased over
several years, which have decreased the net lease revenue available for debt service
payments.
615/617 - Fair & Expo Center Fund
o Fund 615: Recognize Transfers In Revenue and increase Contingency by $48,000 for
additional TLT funds collected in FY 2025.
o Fund 617: Recognize Transfers In Revenue and increase Reserves by $48,000 for
additional TLT funds collected in FY 2025.
• 640 - Legal Counsel Fund
o Increase Program Expense and reduce Contingency by $54,200 due to increased
health insurance costs, higher than expected wages, and higher than expected time
management sell -back costs.
• 660/661 - Information Technology Fund
o Fund 660: Increase Transfers Out and reduce Contingency by $150,000. This
transfer was adopted to meet the limited growth strategy target while providing
ongoing resources for the IT Reserve Fund.
o Fund 661: Recognize Transfers In Revenue and increase Reserves by $150,000.
• 670 - Risk Management Fund
o Increase Program Expense and reduce Contingency by $31,700 due to increased
health insurance costs, higher than anticipated wages, and higher than expected
time management sell -back costs.
• 680 -Vehicle Maintenance & Replacement Fund
o Recognize Transfers In Revenue of $45,108 and increase Program Expense by the
same amount. Veterans' Services purchased a new vehicle in FY 2025. The sale of
another vehicle was used to finance the purchase, and the proceeds along with
additional funds will be transferred to the Vehicle Maintenance & Replacement
Fund.
BUDGET IMPACTS:
Specific details listed above.
ATTENDANCE:
Cam Sparks, Budget & Financial Planning Manager