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HomeMy WebLinkAboutRes 025 - Transfer Appropr - Room Tax-Welcome CenterDeschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 -Fax (541) 385-3202 -www.deschutes.org AGENDA REQUEST & STAFF REPORT For Board Business Meeting of March 27, 2013 Please see directions for completing this document on the next page. DATE: March 20, 2013 FROM: Marty Wynne Finance Phone # (541) 388-6559 TITLE OF AGENDA ITEM: Consideration and signature of Resolution #2013-025, transfer of appropriation to the Transient Room Tax Fund and the Welcome Center Fund from General Fund Contingency. PUBLIC HEARING ON THIS DATE? NO BACKGROUND AND POLICY IMPLICATIONS: Consideration of Resolution #2013-025. Room Tax collections are estimated to be higher than budgeted. The additional resources will be paid to COY A and to Law Enforcement District #2 (Rural) from the Transient Room Tax and Welcome Center Fund. More room tax audits than anticipated were conducted, postage fees are now being assessed and a refund was issued because of an audit review therefore, additional appropriation is required. FISCAL IMPLICATIONS: A transfer of appropriation from General Fund Contingency to the Transient Room Tax Fund and the Welcome Center Fund for Materials & Services for $744,650 is necessary. RECOMMENDATION & ACTION REQUESTED: Approval and signature of Resolution #2013-025. ATTENDANCE: Marty Wynne DISTRIBUTION OF DOCUMENTS: Marty Wynne, Finance Department (541) 388-6559 REVIEWED LEGAL COUNSEL For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Transferring Appropriations * Within the Various Funds of the 2012-2013 * RESOLUTION NO. 2013-025 Deschutes County Budget and Directing Entries * WHEREAS, attached is an e-mail from the Finance Department requesting a transfer of appropriations, and WHEREAS it is necessary to transfer appropriations within the Deschutes County Budget to accommodate the request; now therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. That the following transfers of appropriations be made: FROM: 001-4500-501.97-01 Deschutes County General Fund, Non Departmental, Contingency $ 744,650 TO: 160-9400-415.59-17 Deschutes County Transient Room Tax, Law EnfDist 2-Rural $ 505,000 TO: 160-9400-480.70-35 Deschutes County Transient Room Tax, Central Oregon Visitors Assoc. $ 125,000 TO: 160-9400-415.33-20 Deschutes County Transient Room Tax, Auditing/Accounting Services $ 1,000 TO: 160-9400-415.59-98 Deschutes County Transient Room Tax, Refunds $ 3,600 TO: 160-9400-415.61-61 Deschutes County Transient Room Tax, Postage/Freight Out $ 3,000 TO: 170-9400-465.33-20 Deschutes County Welcome Center, Auditing! Accounting Services $ 250 TO: 170-9400-465.59-98 Deschutes County Welcome Center, Refunds $ 600 TO: 170-9400-465.61-61 Deschutes County Welcome Center, Postage/Freight Out $ 200 PAGE 1 OF 2·RESOLUTION NO. 2013·025 (03127/13) TO: 170-9400-480.70-35 Deschutes County Welcome Center, Central Oregon Visitors Assoc. $ 106,000 Section 2. That the Finance Director make the appropriate entries in the Deschutes County Budget document to show the above appropriations. DATED this _____-day of March, 2013. BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ALAN UNGER, Chair ATTEST: TAMMY BANEY, Vice-Chair Recording Secretary ANTHONY DEBONE, Commissioner PAGE 2 OF 2·RESOLUTlON NO. 2013-025 (03/27/13) Lacy Nichols From: Sent: To: Cc: Subject: Attachments: Follow Up Flag: Flag Status: Marty, Cheryl L Circle Thursday, March 14,2013 11 :57 AM Marty Wynne Lacy Nichols Appropriation Transfer Request -Room Tax Appropriation_ Transfers.0313.est.xls Follow up Flagged As we discussed with room tax collections being higher than budgeted, please find attached the Appropriation Transfer Request. Cheryl 1 Deschutes County Appropriation Transfer Request Line Number Project Item (HTE 14 digit code) Code 2 160-9400-415.59-17 1 160-9400-465.70-35 3 160-9400-415.33-20 4 160-9400-415.59-98 6 160-9400-415.61-61 8 170-9400-465.33-20 5 170-9400-465.59-98 7 170-9400-465.61-61 9 170-9400-465.70-35 10 001-4500-501.97-01 TOTAL Category Description (Pers, M&S, Cap Out, (Element-Object, e.g. Time Mgmt, Contingency) Temp Help, Computer Hardware) Materials & Services Law Enforcement District 2 Materials & Services COVA Materials & Services Auditing/Acct Svcs Materials & Services Refunds Materials & Services Postage Materials & Services Auditing/Acct Svcs Materials & Services Refunds Materials & Services Postage Materials & Services COVA Contingency Contingency Current Budgeted Revised Amount To (From) Budget 2,073,265 505,000 2,578,265 478,042 125,000 603,042 8,143 1,000 9,143 -3,600 3,600 -3,000 3,000 1,357 250 1,607 -600 600 I -200 200 346,596 106,000 452,596 7,599,178 (744,650) 6,854,528 8,433,316 -7,928,316 A transfer of appropriation is required for the following reason and will be used for the following purpose: Room Tax collections are estimated to be higher than budget. The additional resources will be paid to COVA and the transfer to the Sheriff's F.und from the room tax fund will increase. Also, additional room tax audits were performed than budgeted in FY13, postage costs are now being charged, and a refund was issued as a result of a audit review; therefore, additional appropriation is required. Fund: Dept: Requested by: Date: Transient Room Tax & Welcome Center I Transient Room Tax ~2013 ¥"".... #)II;'I ,'"*,1,",,*'" ¥*f!'"l',iQW,*""""""," ;W''*:lfIN''7'''''",~V''<!IIJI1l'I''''''30,*"W'''",'''lJIi''''''''",*"",_4Ri\4I_IiIJ'''~~~~·ij(,*?iiR_.w#""'IVf."",_~~,.-er, i~III'II"t'Il"'''''tll'Q;''I'f''' if , ,o;i'jiiH,G,<. 4,¥A