2025-440-Resolution No. 2025-047 Recorded 12/22/2025Recorded in Deschutes County CJ2025-440
REVIEWED Steve; Dennison, County Clerk
-X� commissioners' Journal 12/22/2025 11:57:00 AM.
LEGAL COUNSEL ^ ,.
2025-440
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON ACTING AS THE GOVERNING BODY OF THE COUNTYWIDE LAW
ENFORCEMENT DISTRICT (DISTRICT 1)
A Resolution to Increase Appropriations
Within the FY 2026 Countywide Law * RESOLUTION NO. 2025-047
Enforcement District (District 1) 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 Countywide Law Enforcement Fund, and
WHEREAS, ORS 294.471 allows a supplemental budget adjustment when authorized by
resolution of the Roverninj4 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
COUNTYWIDE LAW ENFORCEMENT DISTRICT (DISTRICT 1), as follows:
Section 1. That Beginning Working Capital be increased and the following revenue be
recognized in the Fiscal Year 2026 (FY 2026) Budget:
Countywide Law Enforcement District — General Fund
Beginning Working Capital $ 2,920,160
Total Countywide Law Enforcement District — General Fund S 2,920,160
Section 2. That Contingency appropriations be increased in the FY 2026 Budget:
Countywide Law Enforcement - General Fund
Contingency $ 2,920,160
Total Countywide Law Enforcement District — General Fund 2,920,160
Page 1 OF 2-Resolution no. 2025-047
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 December, 2025.
ATTEST:
1-20
Recording Secretary
Page 2 OF 2-Resolution no. 2025-047
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON ACTING
AS THE GOVERNING BODY OF
COUNTYWIDE LAW ENFORCEMENT
DISTRICT (DISTRICT 1)
A NY`I� BONE, Chair
,;
PATTI ADAIR, Vice -Chair
PHIL CHANG, Commissioner
V
T
N
MEETING DATE: December 17, 2025
SUBJECT: Approval of Resolution 2025-047 adopting a supplemental budget increasing
Fiscal Year 2026 Beginning Working Capital and appropriations within the
Countywide Law Enforcement District (District 1) Fund
RECOMMENDED MOTION:
Move approval of Resolution 2025-047 to recognize additional Beginning Working Capital
and increase appropriations within the FY 2026 Countywide Law Enforcement District
(District 1) Budget.
BACKGROUND AND POLICY IMPLICATIONS:
During the budgeting process, departments calculate an estimate of ending fund balances
in Febrivary And Marrh Thaca actimatec 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 Countywide Law Enforcement District Fund was greater than estimated; therefore, this
is a budget adjustment to increase Beginning Working Capital (BWC) by $2,920,160 and
increase Contingency by $2,920,160 within the Countywide Law Enforcement District Fund.
Increasing BWC and requirements ensures the fund has appropriations for available
resources.
BUDGET IMPACTS:
- Revenue
o Recognizes $2,920,160 increase in Beginning Working Capital.
- Requirements
o Increases Contingency by $2,920,160; revised contingency is $19,103,948.
Total increase in revenue and appropriations is $2,920,160 within the Countywide Law
Enforcement District Fund.
ATTENDANCE:
Cam Sparks, Budget & Financial Planning Manager