2025-195-Resolution No. 2025-028 Recorded 6/24/2025Recorded in Deschutes County
Steve Dennison, County Clerk CJ2025-195
REVIEWED Cornmissioners'Journal 06/24/2025 9:56:31 AM
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2025-195
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON
A Resolution Increasing Appropriations
within the Fiscal Year 2025 * RESOLUTION NO. 2025-028
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 and ORS 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 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:
ARPA Fund
Federal Grants
Interest Revenue
Total ARPA Fund
Campus hpprovement Fund
Transfer In — ARPA Fund
Total Campus Improvement Fund
RESOLUTION NO. 2025-028
$ 1,032,317
49,392
1,081,709
$ 134,162
$ 134,162
Section 2. That the following amounts be appropriated in the fiscal year 2025 County Budget:
ARPA Fund
Transfers Out $ 4,415,944
Program Expense (3,334,235)
Total ARPA Fund 1,081,709
Campus Improvement Fund
Program Expense —Courthouse $ 4,194,401
Reserve for Future Expenditures (4,060,239)
Total Campus Improvement $ 134,162
Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes
County Financial System to show the above appropriations.
DATED this ) day of June, 2025.
ATTEST:
Recording Secretary
RESOLUTION N0. 2025-028
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON
A HONY EBO-NE, Chair
PATTI ADAIR, Vice -Chair
PHIL CHANG, Commissioner
Deschutes County
Budget Adjustment
REVENUE
Item
Project Code
Segment 2
Org
Object
Description
Current
Budgeted
Amount
To (From)
Revised Budget
1
2001750
331001
Federal Grants
3,888,833
1,032,317
4,921,150
2
2001750
361011
Interest
134,000
49,392
183,392
3
4631051
391200
Transfer In - ARPA
4,622,145
134,162
4,756,307
TOTAL
$ 8,644,978
$ 1,215,871
$ 9,860,849
ADDRr1DRIATIn KI
Category
Description
Item
Project Code
Segment 2
Org
Object
(Pecs, M&S, Cap
Out, Contingency)
(Element -Object, e.g. Time Mgmt,
Temp Help, Computer Hardware)
Current
Budgeted
Amount
To (From)
Revised Budget
1
2001250
450920
M&S
Grants&Contributions-Misc
24,000
(24,000)
2
2001150
410101
Personnel
Regular Employees
250,450
(202,394)
48,056
3
2001750
450920
M&S
Grants&Contributions-Misc
936,430
(936,430)
4
2001750
1 410101
Personnel
Regular Employees
45,291
(27,016)
18,275
5
2001550
450920
M&S
Grants&Contributions-Misc
916,000
(916,000)
-
6
2001350
450920
M&S
Grants&Contributions-Misc
1,604,182
(1,036,056)
568,126
7
20013SO
450920
M&5
Grants&Contributions-Misc
1,604,182
(192,339)
7,013
8
2001750
491463
Transfers
Transfer Out - Fund 463
-
134,162
134,162
9
2001650
491001
ITransfers
Transfer Out - General Fund ARPA
3,933,611
3,933,611
10
2001750
491001
ITransfers
Transfer Out - General Fund ARPA
348,171
348,171
4631051
490210
Capital
Building - Remodel
28,522,133
4,060,239
32,582,372
E11
12
4631050
521851
Reserves
Reserve for Future Expenditure
4,072,187
(4,060,239)
11,948
13
14631051
490210
Capital
Building -Remodel
28,522,133
134,162
28,656,295
TOTAL
$ 61,116,453
$ 1,215,871
$ 61,250,615
Increase revenue, increase transfers out, and decrease Program Expenses in the ARPA Fund. Increase capital expenditure appropriations for the Campus Improvement Fund for work
completed on the courthouse expansion.
Fund: 200 & 463
Dept: ARPA & Campus Improvement
Requested by: Cam Sparks
Date: 6/18/2025
Jj E S cpG2-A
o
BOARD OF
COMMISSIONERS
MEETING DATE: June 18, 2025
SUBJECT: Public Hearing and consideration of Resolution No. 2025-028, increasing or
transferring appropriations in the ARPA Fund and the Campus Improvement
Fund
RECOMMENDED MOTIONS:
Following the public hearing, move approval of Resolution No. 2025-028 increasing or
transferring appropriations within the Fiscal Year 2025 Deschutes County Budget.
BACKGROUND AND POLICY IMPLICATIONS:
• 200 - ARPA Fund
o Reduce Program Expenses by $3,334,235 along with revenue recognition of
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for federQI grants that wce�rcn nn1 cnon4- in CV7(17/-4 -i-A ^,,nr to r-V
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2025 and $49,392 of interest revenue, to allow for Transfers Out of $4,415,944.
o Increase Transfers Out by $4,415,944 for:
• Interest earned in the ARPA fund of $348,171 was transferred to the General
Fund as discretionary funds. On May 14, 2025, the Budget Committee allocated
this interest revenue to help fund a new Deputy District Attorney II starting in FY
2026.
■ Interest earned in the ARPA fund $134,162 for LATCF was transferred to the
Campus Improvement Fund for the courthouse expansion project.
■ Unspent ARPA funds of $3,933,611 were recategorized as revenue replacement
in December and transferred to the General Fund.
463 - Campus Improvement Fund
o Recognize a Transfer In from Fund 200 in the amount of $134,162 for interest
earned on LACTF funds in FY 2025 and increase Program Expense by the same
amount.
o The Campus Improvement Fund is anticipated to pay for significant building
structure work on the courthouse which is currently underway. Increasing
appropriations in FY 2025 will ensure that sufficient resources are available to pay
for work completed in the current fiscal year. The resolution increases Program
Expense in the Campus Improvement Fund by $4,060,239 and decreases Reserves
by the same amount.
BUDGET IMPACTS:
Specific details listed on the preceding page.
ATTENDING:
Cam Sparks, Budget & Financial Planning Manager