2025-442-Resolution No. 2025-039 Recorded 12/22/2025Recorded in Deschutes County CJ2025-442
Steve Derirr:son, County Clerk
REVIEWED, Commissioners'Journal 12/22/2025 11:57:00 AM
F
LEGAL COUNSEL
2025-442
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON
A Resolution Increasing and Transferring
Appropriations within the FY 2026 * RESOLUTION NO. 2025-039
Deschutes County Budget
WHEREAS, since adopting the Fiscal Year 2026 (FY 2026) budget, unforeseen changes
have occurred which necessitate increased or transferred appropriations, 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 appropriations within a fund when
authorized by resolution of the governing body, and
WHEREAS, it is necessary to increase or transfer 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 FY 2026 County Budget:
General Fund
Transfer In — Economic Development Fund $ 70,000
Total General Fund $ 70,000
Project Development Fund
Transfer In — General Fund $ 1,284,963
Transfer In — Economic Development Fund 200,000
Total Project Development Fund S 1,484,963
Sheriff's Office Fund
Interfund Charges $ 8,450
Total Sheriff's Office Fund $ 8,450
Resolution No. 2025-039
Health Services Fund
Grants -Private
Total Health Services Fund
$ 200,000
200,000
Natural Resource Protection Fund
Transfer In — Taylor Grazing Fund $ 12,594
Total Natural Resource Protection Fund S 12,594
Section 2. That the following amounts be appropriated in the FY 2026 County Budget:
General Fund
Program Expense — GF ARPA $ (1,214,963)
Transfers Out — Project Development Fund 1,284.963
Total General Fund 70,000
Economic Development Fund
Transfers Out — Project Development Fund $ 200,000
Transfers Out — General Fund 70,000
Program Expense (270,000)
Total Economic Development Fund $ -
Project Development Fund
Program Expense $ 1,484,963
Total Project Development Fund 1,484,963
Taylor Grazing Fund
Program Expense $ (12,594)
Transfers Out — Natural Resource Protection Fund 12,594
Total Taylor Grazing Fund $ -
Video Lotter
Program Expenditure $ 250
Contingency (250)
Total Video Lottery Fund -
Sheriff's Office Fund
Program Expense $ 8,450
Total Sheriffs Office Fund $ 8,450
Health Services Fund
Program Expense $ 200,000
Total Health Services Fund 200,000
Natural Resource Protection Fund
Program Expense $ 20,000
Contingency (7,406)
Total Natural Resource Protection Fund $ 12,594
Resolution No. 2025-039
Transportation SDC Fund
Reserve for Future Expenditure
Contingency
Total Transportation SDC Fund
$ 2;958,282
(2,958,282)
Section 3. That the Chief Financial Officer make the appropriate entries in the Deschutes
County Financial System to show the above appropriations.
DATED this�lI � day of December, 2025.
ATTEST:
-&�
Recording Secretary
Resolution No. 2025-039
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON
AXTHO , DEBONE, Chair
PATTI ADAIR, Vice-Ch
PHIL CHANG,
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o y Q2{ E BOARD OF
COMMISSIONERS
MEETING DATE: December 17, 2025
SUBJECT: Approval of Resolution No. 2025-039 adopting a supplemental budget, increasing
or transferring appropriations within the Fiscal Year 2026 (FY 2026) Deschutes
County budget
RECOMMENDED MOTION:
Move approval of Resolution No. 2025-039 Increasing or transferring appropriations within
the FY 2026 Deschutes County Budget.
BACKGROUND AND POLICY IMPLICATIONS:
This is a mid -year budget adjustment to account for changes that have occurred since
budget adoption. The majority of these adjustments are a result of previous approvals
made by the Board.
Specific adjustments include:
• Fund 001 - General Fund Recategorized ARPA
o On 10/29/2025, the'Board approved Transfers In Resources of $70,000 from the
Economic Development Fund (050) and increased Program Expenditure
Appropriations of the same amount. These resources were designated by the
Board for payment to Neighborlmpact of $35,000 and The Giving Plate of $35,000
in support of nutrition assistance programs.
o On 7/21 /2025, the Board approved Transfers Out Appropriations to the Project
Development Fund (090) of $792,000 and reduced Program Expense
Appropriations of the same amount. The funds are to be used for:
■ Managed camp development in East Redmond $281,000.
■ Two years of operating costs for the management camp $500,000.
■ Additional security patrols at the Temporary safe stay area (TSSA) $11,000.
o On 10/29/2025, the Board approved Transfers Out Appropriations to Fund 090 of
$492,963 and reduce Program Expense Appropriations of the same amount. The
funds are to be used for:
Managed camp development in East Redmond $70,963.
TSSA operating and cleanup costs $392,000.
Contribution to COID fencing project at TSSA $30,000.
■ The 10/29/2025 approval also stipulated that $200,000 would be transferred to
fund 090 from fund 050, instead of using recategorized ARPA funds.
Fund 050 - Economic Development Fund
o Increase transfers to Fund 090 by $200,000 and reduce Program Expense
Appropriations by the same amount.
o Increase transfers to Fund 001 by $70,000 and reduce Program Expense
Appropriations by the same amount.
Fund 090 - Project Development Fund
o Recognize Transfer In Resources of $1,484,963 from:
■ Fund 001 - General Fund Recategorized ARPA $1,284,963
■ Fund 050 - Economic Development $200,000
o Increase Program Expenditure Appropriations by $1,484,963.
Fund 155 - Taylor Grazing Fund
o Reduce Program Expenditures by $12,594 and increase Transfers Out
Appropriations to Fund 326 by the same amount for identified rangeland
improvement projects.
• Fund 165 - Video Lottery Fund
o On 11 /12/2025, the Board authorized an additional discretionary grant payment to
Bend Fire Pipes and Drums/ Bend Firefighters Foundation. The budget adjustment
increases Program Expenditures by $250 and reduces Contingency by the same
amount.
Fund 255 - Sheriffs Office Fund
o As a result of increased Beginning Working Capital in the Court Security Fund,
$8,450 of additional resources are available to reimburse the Sheriff's Office for
court security services provided.
Fund 274 - Health Services
o On 9/3/2025, the Board accepted $200,000 of funding from PacificSource to
continue the Immunization Quality Improvement for Providers program for an
additional year. The budget adjustment increases Private Grant Revenues and
Program Expenditures by $200,000.
Fund 326 - Natural Resource Protection Fund
o Increase Transfers In Resources by $12,594
o Reduce Contingency by $7,406
o Increase Program Expenditure Appropriations by $20,000 for rangeland
improvement projects.
Fund 336 - System Development Charges
o Increase Reserve for Future Expenditures by $2,958,282 and reduce Contingency
Appropriations by the same amount. Because the SDC fund does not include any
Program Expenditure Appropriations, the fund type is more appropriately
designated as a reserve fund which should not include Contingency
Appropriations. This budget adjustment aligns the budget categories with the fund
type.
BUDGET IMPACTS:
Specific details listed above.
ATTENDANCE:
Cam Sparks, Budget & Financial Planning Manager