2025-437-Resolution No. 2025-050 Recorded 12/22/2025I
Recorded in Deschutes County CJ2025-437
REVIEWED Steve Dennison, County Clerk
Commissioners' Journal 12/22/2025 11:57:00 AM
LEGAL COUNSEL
Atw 2025-437
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON ACTING AS THE GOVERNING BODY OF THE DESCHUTES EXTENSION
AND 4-H SERVICE DISTRICT
A Resolution to Increase Appropriations
Within the FY 2026 Deschutes County Extension * RESOLUTION NO. 2025-050
And 4-H Service District Budget
WHEREAS, the Deschutes County Finance Department presented to the Board of County
Commissioners on 12/17/2025, with regards to increasing Beginning Working Capital and
Appropriations within the Deschutes County Extension and 4-H Fund, and
WHEREAS, ORS 294.471 allows a supplemental budget adjustment 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 ACTING AS THE GOVERNING BODY OF THE
DESCHUTES COUNTY EXTENSION AND 4-H SERVICE DISTRICT, as follows:
Section 1. That Beginning Working Capital be recognized and the following revenue be
increased in the Fiscal Year 2026 (FY 2026) Budget:
Deschutes County Extension & 4H Service District - General Fund
Beginning Working Capital $ 48,815
Total Deschutes County Extension & 4H Service District $ 48,815
Section 2. That the following expenditures be appropriated in the FY 2026 Budget:
Deschutes County Extension & 4H Service District - General Fund
Contingency $ 48,815
Total Deschutes County Extension & 4H Service District S 48,815
Page 1 OF 2-Resolution no. 2025-050
Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes
County Financial System to show the above appropriations:
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DATED this 19 day of December, 2025.
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON ACTING
AS THE GOVERNING BODY OF THE
DECHUTES COUNTY EXTENSION AND 4-H
SERVICE DISTRICT
Chair
ATTEST: PATTI ADAIR, Vice -Chair
Recording Secretary PHIL MANG, CotAmissioner
Page 2 OF 2-Resolution no. 2025-050
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44
BOARD OF
COMMISSIONERS
MEETING DATE: December 17, 2025
SUBJECT: Approval of Resolution 2025-050 adopting a supplemental budget which
recognizes additional Fiscal Year 2026 Beginning Working Capital and increases
appropriations within the Deschutes County Extension and 4-H Service District
RECOMMENDED MOTION:
Move approval of Resolution 2025-050 recognizing additional Beginning Working Capital
and increasing appropriations within the FY 2026 Deschutes County Extension and 4-H
Service District Budget.
BACKGROUND AND POLICY IMPLICATIONS:
During the budgeting process, departments calculate an estimate of ending fund balances
in February and March. These estimates are based on information known at the time, but
often change given the timing and/or final cost of expenditures. The ending fund balance in
the Deschutes County Extension and 4-H Service District Fund was greater than estimated;
therefore, this is a budget adjustment to increase Beginning Working Capital (BWC) by
$48,815 and increase Contingency appropriations by the same amount within the
Deschutes County Extension 4-H Service District Fund. Increasing BWC and requirements
ensures the fund has appropriations for available resources.
BUDGET IMPACTS:
- Revenue
o Recognizes $48,815 in additional Beginning Working Capital.
Requirements
Increases Contingency by $48,815; revised Contingency is $185,587.
Total increase in revenue and appropriations is $48,815 within the Deschutes County
Extension & 4-H Service District budget.
ATTENDANCE:
Cam Sparks, Budget & Financial Planning Manager