2025-443-Resolution No. 2025-046 Recorded 12/22/2025Recorded in Deschutes County CJ2025- 443
Steve Dennison, County Clerk
REVIEWED Commissioners' JOUrnai 12/22/2025 11:57:00 AM
i E co"
LEGAL COUNSEL
2025-443
" 701
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON
A Resolution Increasing and
Decreasing Appropriations Within
the FY 2026 Deschutes County Budget * RESOLUTION NO. 2025-046
WHEREAS, the Deschutes County Finance Department presented to the Board of County
Commissioners on 12/17/2025, with regards to increasing or decreasing Beginning Working
Capital and appropriations within several funds, and
WHEREAS, ORS 294.471 & 294.473 allows a supplemental budget adjustment when
authorized by resolution of the governing body, and
WHEREAS, it is necessary to increase or decrease 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 Beginning Working Capital be increased or decreased in the Fiscal Year 2026
(FY 2026) County Budget within the following funds:
• General Fund
$
2,179,642
• Assessment, Clerk & Tax Reserve
$
11,375
• Code Abatement
$
82,295
• Community Justice Juvenile
$
427,478
• Economic Development
$
(167)
• General County Reserve
$
27,857
• General County Projects
$
358,834
• Project Development
$
(1,508,069)
• Law Library
$
1,687
• Park Acquisition & Development
$
17,406
• PERS Reserve
$
5,361
• Foreclosed Land Sales
$
(8,281)
• County School
$
417
• Special Transportation
$
(472,781)
Page 1 OF 5-Resolution no. 2025-046
• Taylor Grazing
$
4,617
• Transient Room Tax
$
157,080
• Video Lottery
$
(46,089)
• Coordinated Houseless Response Office
$
366
• Victims' Assistance
$
24,840
• County Clerk Records
$
(26,369)
• Court Facilities
$
8,450
• Sheriff's Office Reserve
$
400,877
• Health Services
$
4,353,173
• Community Development Department
$
456,175
• GIS Dedicated
$
30,406
• Road
$
1,274,233
• Natural Resource Protection
$
106,314
• Federal Forest Title III
$
(39,430)
• Surveyor
$
(108,324)
• Public Land Corner Preservation
$
65,484
• Countywide Transportation SDC Improvement Fee
$
(194,923)
• Dog Control
$
34,804
• Adult Parole & Probation
$
443,437
• Campus Improvement
$
1,872,605
• Road CIP
$
2,400,113
• Solid Waste
$
984,262
• Fair & Expo and RV Park
$
559,776
• Facilities
$
(59,797)
• Administrative Services
$
43,965
• Finance
$
156,343
• Legal Counsel
$
(50,291)
• Human Resources
$
147,723
• Information Technology
$
564,236
• Information Technology Reserve
$
268,959
• Risk Management
$
(1,564,563)
• Health Benefits
$
4,605,614
• Vehicle Maintenance & Replacement
$
250,520
Section 2. That Program Expense appropriations be increased or decreased in the FY 2026
County Budget within the following funds:
• General Fund — Opioid
$
166,897
• General Fund — ARPA
$
(308)
• Code Abatement
$
82,295
• Economic Development
$
(167)
• Project Development
$
(1,554,894)
• Park Acquisition & Development
$
17,141
Page 2 OF 5-Resolution no. 2025-046
• County School
$
417
• Special Transportation
$
(472,781)
• Taylor Grazing
$
4,617
• Transient Room Tax
$
157,080
• Court Facilities
$
8,450
• Health Services
$
(140,784)
• Community Development Department
$
(144)
• Federal Forest Title III
$
(39,430)
• Campus Improvement
$
4,640,849
• Campus Improvement - Courthouse
$
(2,768,244)
Section 3. That Transfer appropriations be decreased in the FY 2026 County Budget within
the Health Services and Health Services OHP Mental Health Reserve Fund:
•
Health Services — Transfers in — OHP Mental Health
$
(651,603)
•
Health Services OHP Mental Health — Transfers Out
$
(651,603)
Section 4. That Contingency appropriations be increased or
decreased in the FY 2026 County
Budget within the following funds:
•
General Fund
$
1,513,053
•
Community Justice Juvenile
$
427,478
•
Law Library
$
1,687
•
Park Acquisition & Development
$
265
•
Foreclosed Land Sales
$
(8,281)
•
Video Lottery
$
(46,089)
•
Victims' Assistance
$
24,840
•
County Clerk Records
$
(26,369)
•
Health Services
$
1,124,377
•
Community Development Department
$
(157,582)
•
GIS Dedicated
$
30,406
•
Road
$
1,274,233
•
Natural Resource Protection - OR Living w/ Fire
$
39,709
•
Surveyor
$
(108,324)
•
Public Land Corner Preservation
$
65,484
•
Dog Control
$
34,804
•
Adult Parole & Probation
$
443,437
•
Road CIP
$
2,400,113
•
Solid Waste
$
979,849
•
Fair & Expo and RV Park
$
269,100
•
Facilities
$
(59,797)
•
Administrative Services
$
43,965
•
Finance
$
156,343
•
Legal Counsel
$
(50,291)
Page 3 OF 5-Resolution no. 2025-046
• Human Resources $ 147,723
• Information Technology $ 564,236
• Risk Management $ (1,564,563)
• Health Benefits $ 4,605,614
• Vehicle Maintenance & Replacement $ 250,520
Section 5. That Reserves for Future Expenditures be increased or decreased in the FY 2026
County Budget within the following funds:
• General Fund
$
500,000
• Assessment, Clerk & Tax Reserve
$
11,375
• General County Reserve
$
27,857
• General County Projects
$
358,834
• Project Development
$
46,825
• PERS Reserve
$
5,361
• Coordinated Houseless Response Office
$
366
• Sheriff's Office Reserve
$
400,877
• Health Services
$
3,369,578
• Community Development Department
$
613,901
• Natural Resource Protection
$
66,605
• Countywide Transportation SDC Improvement Fee
$
(194,923)
• Solid Waste
$
4,413
• Fair & Expo and RV Park
$
290,676
• Information Technology Reserve
$
268,959
Section 6. That the Chief Financial Officer make the appropriate entries in the Deschutes
County Financial System to show the above appropriations:
DATED this 1 1 day of December 2025.
ATTEST:
Recording Secretary
Page 4 OF 5-Resolution no. 2025-046
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON
Az�&1 '� ),-
A THHOONY DEBONE, Chair
PATTI ADAIR, Vice- lrarr
PHIL CHANG®Commissioner
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BOARD •
• i '
MEETING DATE: December 17, 2025
SUBJECT: Public hearing and consideration of Resolution 2025-046 adopting a
supplemental budget and increasing or reducing Fiscal Year 2026 (FY 2026)
beginning working capital and appropriations
RECOMMENDED MOTION:
Following the public hearing, move approval of Resolution No. 2025-046 increasing or
reducing Beginning Working Capital and appropriations within the FY 2026 Deschutes
County Budget.
BACKGROUND AND POLICY IMPLICATIONS:
In February and March during the budgeting process, departments calculate an estimate of
ending fund balances. These estimates are based on information known at the time but
often change given the timing and/or final cost of expenditures. This budget adjustment is
to increase or reduce Beginning Working Capital (BWC) and appropriations within each
fund where actual FY 2026 BWC is greater or lesser than budgeted. Reducing BWC and
requirements ensures that a fund does not have appropriations greater than available
resources. Increasing BWC and requirements allows a fund to use available resources that
were not expended in prior years.
The supplemental budget for the following funds will change budgeted appropriations by
more than 10%; therefore, a public hearing is required:
• Fund 020 Code Abatement
• Fund 155 Taylor Grazing
• Fund 240 Court Facilities
• Fund 327 Federal Forest Title III
BUDGET IMPACTS:
Adjustment will increase (decrease) BWC and appropriations
within
the following funds:
• General Fund
$
2,179,642
• Assessment, Clerk & Tax Reserve
$
11,375
• Code Abatement
$
82,295
• Community justice juvenile
$
427,478
• Economic Development
$
(167)
• General County Reserve
$
27,857
• General County Projects
$
358,834
• Project Development
$
(1,508,069)
• Law Library
$
1,687
• Park Acquisition & Development
$
17,406
• PERS Reserve
$
5,361
• Foreclosed Land Sales
$
(8,281)
• County School
$
417
• Special Transportation
$
(472,781)
• Taylor Grazing
$
4,617
• Transient Room Tax
$
157,080
• Video Lottery
$
(46,089)
• Coordinated Houseless Response Office
$
366
• Victims' Assistance
$
24,840
• County Clerk Records
$
(26,369)
• Court Facilities
$
8,450
• Sheriff's Office Reserve
$
400,877
• Health Services
$
3,701,568
• Community Development Department
$
456,175
• GIS Dedicated
$
30,406
• Road
$
1,274,233
• Natural Resource Protection
$
106,314
• Federal Forest Title III
$
(39,430)
• Surveyor
$
(108,324)
• Public Land Corner Preservation
$
65,484
• Countywide Transportation SDC Improvement Fee
$
(194,923)
• Dog Control
$
34,804
• Adult Parole & Probation
$
443,437
• Campus Improvement
$
1,872,605
• Road CIP
$
2,400,113
• Solid Waste
$
984,262
• Fair & Expo and RV Park
$
559,776
• Facilities
$
(59,797)
• Administrative Services
$
43,965
• Finance
$
156,343
• Legal Counsel
$
(50,291)
• Human Resources
$
147,723
• Information Technology
$
564,236
• Information Technology Reserve
$
268,959
• Risk Management
$
(1,564,563)
• Health Benefits
$
4,605,614
• Vehicle Maintenance & Replacement
$
250,520
ATTENDANCE:
Cam Sparks, Budget & Financial Planning Manager