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HomeMy WebLinkAboutRes 053 - Levy Taxes for FY 2010-11 for DCDeschutes County Board of Commissioners, 1300 NW Wall St., Suite 200, Bend, OR 97701-196( (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.or}2 AGENDA REQUEST & STAFF REPORT For Board Business Meeting of June 23, 2010 Please see directions for completing this document on the next page. DATE: June 3, 2010 FROM: Marty Wynne Finance (541) 388-6559 TITLE OF AGENDA ITEM: Resolution 2010-053. Levying Ad Valorem Taxes for Fiscal Year 2010-11 and Making Appropriations of the Deschutes County Budget for Fiscal Year 2010-11. PUBLIC HEARING ON THIS DATE? NO BACKGROUND AND POLICY IMPLICATIONS: Consideration of Resolution No. 2010-053 to levy ad valorem taxes for Fiscal Year 2010-11 and make appropriations within the Deschutes County Budget for Fiscal Year 2010-11. FISCAL IMPLICATIONS: Budget adoption RECOMMENDATION & ACTION REQUESTED: Adoption of the Resolution ATTENDANCE: Marty Wynne DISTRIBUTION OF DOCUMENTS: Marty Wynne, Finance Department 388-6559 (4 Copies) REVIEWED LEGAL COUNSEL For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Levying Ad Valorem Taxes for the Fiscal Year 2010-1 1 and Making Appropriations of the Deschutes County Budget for Fiscal Year 2010-11. * * * RESOLUTION NO. 2010-053 BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. The Board of County Commissioners hereby imposes the taxes provided for in the 2010-11 adopted budget at the tax rate of $1.2783 per $1,000 of assessed value for the General Fund and the General County Projects Fund, and in the amount of $4,931,084 for bonded debt; and that these taxes are hereby imposed and categorized for tax year 2010-11 upon the assessed value of all taxable property within the district as follows: General Fund Bonded Debt General Government Excluded from Limitations Limitation $1.2783/$1,000 $ 4,931,084 Section 2. The Board of County Commissioners hereby appropriates for the fiscal year beginning July 1, 2010, the following amounts for the purposes shown, said appropriations constituting known expected revenues, as follows: PAGE I OF 4 — RESOLUTION NO. 2010-053 (06/23/10) Fund Deschutes County Budget Summary of Appropriations and Unappropriated Ending Fund Balance/Reserve for Future Expenditures Fiscal Year 2010-11 APPROPRIATIONS Personal Services Materials & Services Debt Service J Capital Outlay Transfers Out Contingency Total Appropriations Unapprop. Ending Fund Bal/ Rsv for Future Exp Total Requirements General Fund Assessor 2,554,841 797,378 30,000 3,382,219 3,382,219 Clerk/Elections 748,504 735,523 100 1,484,127 1,484,127 Board of Property Tax Appeals 41,259 34,044 100 75,403 75,403 District Attorney 3,995,848 861,279 - 25,000 4,882,127 4,882,127 Finance/Tax 495,527 343,383 8,000 846,910 846,910 Veterans' Services 184,528 77,569 100 262,197 262,197 Property Management Admin 198,495 54,632 100 253,227 253,227 Grant Projects 105,168 6,935 100 - - 112,203 112,203 Non -Departmental 6,061 1,655,726 530,100 12,974,164 7,482,774 22,648,825 22,648,825 Total General Fund 8,330,231 4,566,469 593,600 12,974,164 7,482,774 33,947,238 33,947,238 Economic Development 303,267 303,267 303,267 Court Technology Reserve 32,000 - 32,000 32,000 A & T Reserve - 100,000 100,000 192,100 292,100 Grant Projects - 78,000 - 78,000 78,000 Justice Court 415,161 155,173 59,116 629,450 629,450 La Pine Industrial - 1,524,000 - 1,524,000 1,524,000 Bethlehem Inn - 100,000 100,000 100,000 Humane Society of Redmond 47,210 1,050,000 - 1,097,210 1,097,210 Park Acquisition & Development 50,000 100 160,400 210,500 210,500 Park Development Fees 131,900 100 - 132,000 - 132,000 PERS Reserve 1,000 - 100 1,100 13,218,900 13,220,000 Project Development & Debt Rsv 50,752 1,000,000 1,034,328 - 2,085,080 1,923,206 4,008,286 General County Projects 127,596 420,000 838,130 1,681,831 3,067,557 - 3,067,557 General Capital Reserve - 100 500,000 100 500,200 589,300 1,089,500 County School 1,013,700 - - 1,013,700 1,013,700 Special Transportation 324,900 100 325,000 325,000 Taylor Grazing - 13,600 - - 13,600 13,600 Transient Room Tax 6,000 2,438,127 - 24,873 - 2,469,000 2,469,000 Video Lottery 8,911 542,425 100 - 42,914 594,350 594,350 Welcome Center 1,000 331,000 - 80,000 - 412,000 412,000 Property Management Operations 34,448 100 - 11,452 46,000 46,000 Foreclosed Land Sales 94,455 100 - 103,945 198,500 198,500 Liquor Enforcement - 182 - 30,000 12,818 43,000 43,000 Victims' Assistance Program 309,310 29,021 100 - 35,088 373,519 373,519 Law Library 50,882 119,544 100 182,474 353,000 353,000 County Clerk Records - 95,200 100 330,341 425,641 425,641 Comm on Children & Families 599,559 1,801,367 100 408,554 2,809,580 2,809,580 Community Justice - Juvenile 5,299,418 1,375,380 100 621,106 7,296,004 7,296,004 Sheriffs Asset Forfeiture 1,383 100 25,917 27,400 27,400 Court Facilities 96,200 - - - 96,200 96,200 Des Co. Communication System 91,430 335,018 100 156,678 89,813 673,039 673,039 Sheriffs Office Sheriffs Services 1,324,943 1,001,725 479,000 2,805,668 2,805,668 CiviVSpecial Units 743,124 55,212 100 798,436 - 798,436 Automotive/Communications 389,397 1,050,939 12,700 1,453,036 1,453,036 Investigations/Evidence 1,479,108 146,684 25,000 1,650,792 1,650,792 Patrol 6,958,557 558,794 311,300 7,828,651 7,828,651 Records 579,293 80,993 100 660,386 660,386 Adult Jail 7,750,235 1,774,960 428,500 9,953,695 9,953,695 Court Security 226,722 14,029 100 240,851 240,851 Emergency Services 156,213 18,128 100 174,441 174,441 Special Services 905,970 151,534 79,900 1,137,404 1,137,404 Work Center 2,450,898 318,413 100 - 2,769,411 2,769,411 Training 242,209 87,691 100 330,000 330,000 Other Law Enforcement Services 520,253 56,564 100 - - 576,917 576,917 Non -Departmental 283,018 - 200,000 5,632,690 6,115,708 6,115,708 Total Sheriffs Office 23,726,922 5,598,684 1,337,100 200,000 5,632,690 36,495,398 38,495,396 Public Health 5,821,927 2,033,496 25,000 150,000 761,568 8,791,991 8,791,991 HealthyStart Prenatal 145,803 375,559 - 386,936 908,298 908,298 Public Health Reserve - 100 100 67,123 - 67,323 458,482 525,805 ABHA 4,108,415 - 732,726 2,076,208 6,917,349 - 6,917,349 Behavioral Health 8,779,158 4,002,901 740,000 157,164 1,891,454 15,570,677 15,570,677 Acute Care Services - 1,139,121 - 365,657 921,844 2,426,622 2,426,622 OHP -Chemical Dependency 941,804 100,000 275,196 1,317,000 1,317,000 Code Abatement - 97,100 - 100 97,200 97,200 Community Development 2,960,521 1,189,552 100 173,310 259,385 4,582,868 4,582,868 CDD -Groundwater Partnership - 400,000 - - 110,438 510,438 510,438 Newberry Neighborhood - 100 100 361,183 86,960 448,343 185,000 633,343 GIS Dedicated 414,146 88,887 8,700 102,164 53,000 666,897 116,672 783,569 PAGE 2 of 4 - RESOLUTION NO. 2010-053 (6/23/10) Fund Road Natural Resource Protection Federal Forest Title III Surveyor Public Land Corner Preservation Road Building & Equipment Road Improvement Reserve Deschutes County Budget Summary of Appropriations and Unappropriated Ending Fund Balance/Reserve for Future Expenditures Fiscal Year 2010-11 APPROPRIATIONS 107,790 9,401,023 1,415,930 360,000 38,000 712,000 13,507 Countywide Trans SDC Impry Fee - Vehicle Maint & Replacement - 92,700 Dog Control 63,185 364,177 Community Justice - Adult 3,152,899 894,274 1,171,691 400,000 2,036,412 42,027 408,200 2,665 721,001 460,500 - 492,297 12,040 - 200,000 184,957 250,000 - 44,699 100 - 441,641 18,762,093 1,565,747 768,200 40,665 1,433,001 966,304 12,040 384,957 342,700 472,061 4,488,914 18,762,093 1,565,747 768,200 40,665 1,433,001 966,304 10,200 22,240 384,957 1,024,557 1,367,257 25,000 497,061 4,488,914 Local lmprovement District 15,000 - 100 35,483 221,466 272,049 272,049 Jamison Acquisition & Remodel 1,753 100 100 590,047 592,000 592,000 OSP Building Construction 5,375 129,053 401,146 535,574 535,574 Secure Treatment Facility 42,801 959,199 1,002,000 1,002,000 911 Building Construction 5,475 164,525 170,000 170,000 LID 2005 83,000 LID 2007 - 265,586 LID 2009 - 245,000 CDD Building FF&C Ref Ser 2004 1,000 173,310 Full Faith & Credit, 2003 2,000 1,608,648 Full Faith & Credit, 2005 2,000 251,220 Full Faith & Credit, 2008 600 768,799 Full Faith & Credit, 2009A Jamison 2,100 246,078 HHS/BJCC FF&C Ref Series 2005 1,000 567,855 Full Faith & Credit, 2010 STF 1,000 42,388 Jail Construction Debt Service 3,000,000 Public Safety 1998/2002 G.O. 2,267,236 PERS, Series 2002/04 Debt Service 913,952 Fairgrounds Debt Service 2,371,050 100 - 83,100 - 83,100 265,586 53,014 318,600 245,000 15,100 260,100 174,310 15,000 189,310 1,610,648 38,396 1,649,044 253,220 1,400 254,620 769,399 - 769,399 248,178 511,000 759,178 568,855 10,300 579,155 43,388 39,057 82,445 3,000,000 - 3,000,000 2,267,236 150,000 2,417,236 913,952 120,000 1,033,952 2,371,050 100,000 2,471,050 RV Park - 71,800 241,910 - - 24,190 337,900 337,900 Solid Waste 1,600,118 2,865,829 970,066 118,000 291,740 798,256 6,644,009 6,644,009 Landfill Closure - 35,000 750,000 - 785,000 306,221 1,091,221 Landfill Postclosure 1,000 2,300,000 2,301,000 115,772 2,416,772 Solid Waste Capital Project 88,638 2,450,000 - 551,196 3,089,834 3,089,834 Solid Waste Equipment Reserve - 10,709 725,000 30,430 766,139 - 766,139 Solid Waste Environmental - - 77,262 77,262 Fair and Expo Capital Reserve - 100 175,000 48,100 223,200 412,800 636,000 Fair and Expo Center 931,893 476,685 115,563 100 10,000 137,848 1,672,089 1,672,089 Deschutes County Fair 113,902 675,849 - 231,232 86,603 1,107,586 1,107,586 Building Services 1,660,202 786,577 6,000 209,683 2,662,462 2,662,462 Administrative Services 845,787 115,993 100 80,628 1,042,508 1,042,508 Board of County Commissioners 337,544 96,897 100 27,129 461,670 461,670 Finance 866,790 272,044 10,000 308,486 1,457,320 1,457,320 Legal 748,357 48,475 100 67,500 864,432 864,432 Personnel 601,074 340,156 100 81,000 1,022,330 1,022,330 Information Technology 1,825,757 522,877 100 203,511 2,552,245 2,552,245 IT Reserve Fund - 74,000 124,000 - 198,000 199,896 397,896 Insurance 289,453 1,858,834 100 2,346,473 4,494,860 4,494,860 Health Benefits Trust 129,280 16,626,141 100 12,965,479 29,721,000 29,721,000 TOTAL ALL COUNTY FUNDS 75,987,377 74,028,455 15,281,661 12,220,068 21,638,141 46,647,646 245,803,348 19,908,635 265,711,983 PAGE 3 of 4 - RESOLUTION NO. 2010-053 (6/23/10) Unapprop. Ending Fund Personal Materials & Total Bal/ Rsv for Total Services Services Debt Service Capital Outlay Transfers Out Contingency Appropriations Future Exp Requirements 107,790 9,401,023 1,415,930 360,000 38,000 712,000 13,507 Countywide Trans SDC Impry Fee - Vehicle Maint & Replacement - 92,700 Dog Control 63,185 364,177 Community Justice - Adult 3,152,899 894,274 1,171,691 400,000 2,036,412 42,027 408,200 2,665 721,001 460,500 - 492,297 12,040 - 200,000 184,957 250,000 - 44,699 100 - 441,641 18,762,093 1,565,747 768,200 40,665 1,433,001 966,304 12,040 384,957 342,700 472,061 4,488,914 18,762,093 1,565,747 768,200 40,665 1,433,001 966,304 10,200 22,240 384,957 1,024,557 1,367,257 25,000 497,061 4,488,914 Local lmprovement District 15,000 - 100 35,483 221,466 272,049 272,049 Jamison Acquisition & Remodel 1,753 100 100 590,047 592,000 592,000 OSP Building Construction 5,375 129,053 401,146 535,574 535,574 Secure Treatment Facility 42,801 959,199 1,002,000 1,002,000 911 Building Construction 5,475 164,525 170,000 170,000 LID 2005 83,000 LID 2007 - 265,586 LID 2009 - 245,000 CDD Building FF&C Ref Ser 2004 1,000 173,310 Full Faith & Credit, 2003 2,000 1,608,648 Full Faith & Credit, 2005 2,000 251,220 Full Faith & Credit, 2008 600 768,799 Full Faith & Credit, 2009A Jamison 2,100 246,078 HHS/BJCC FF&C Ref Series 2005 1,000 567,855 Full Faith & Credit, 2010 STF 1,000 42,388 Jail Construction Debt Service 3,000,000 Public Safety 1998/2002 G.O. 2,267,236 PERS, Series 2002/04 Debt Service 913,952 Fairgrounds Debt Service 2,371,050 100 - 83,100 - 83,100 265,586 53,014 318,600 245,000 15,100 260,100 174,310 15,000 189,310 1,610,648 38,396 1,649,044 253,220 1,400 254,620 769,399 - 769,399 248,178 511,000 759,178 568,855 10,300 579,155 43,388 39,057 82,445 3,000,000 - 3,000,000 2,267,236 150,000 2,417,236 913,952 120,000 1,033,952 2,371,050 100,000 2,471,050 RV Park - 71,800 241,910 - - 24,190 337,900 337,900 Solid Waste 1,600,118 2,865,829 970,066 118,000 291,740 798,256 6,644,009 6,644,009 Landfill Closure - 35,000 750,000 - 785,000 306,221 1,091,221 Landfill Postclosure 1,000 2,300,000 2,301,000 115,772 2,416,772 Solid Waste Capital Project 88,638 2,450,000 - 551,196 3,089,834 3,089,834 Solid Waste Equipment Reserve - 10,709 725,000 30,430 766,139 - 766,139 Solid Waste Environmental - - 77,262 77,262 Fair and Expo Capital Reserve - 100 175,000 48,100 223,200 412,800 636,000 Fair and Expo Center 931,893 476,685 115,563 100 10,000 137,848 1,672,089 1,672,089 Deschutes County Fair 113,902 675,849 - 231,232 86,603 1,107,586 1,107,586 Building Services 1,660,202 786,577 6,000 209,683 2,662,462 2,662,462 Administrative Services 845,787 115,993 100 80,628 1,042,508 1,042,508 Board of County Commissioners 337,544 96,897 100 27,129 461,670 461,670 Finance 866,790 272,044 10,000 308,486 1,457,320 1,457,320 Legal 748,357 48,475 100 67,500 864,432 864,432 Personnel 601,074 340,156 100 81,000 1,022,330 1,022,330 Information Technology 1,825,757 522,877 100 203,511 2,552,245 2,552,245 IT Reserve Fund - 74,000 124,000 - 198,000 199,896 397,896 Insurance 289,453 1,858,834 100 2,346,473 4,494,860 4,494,860 Health Benefits Trust 129,280 16,626,141 100 12,965,479 29,721,000 29,721,000 TOTAL ALL COUNTY FUNDS 75,987,377 74,028,455 15,281,661 12,220,068 21,638,141 46,647,646 245,803,348 19,908,635 265,711,983 PAGE 3 of 4 - RESOLUTION NO. 2010-053 (6/23/10) Section 3. That the Deschutes County Finance Director make the appropriations as set out herein for the 2010-11 fiscal year. DATED this day of June, 2010. BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON DENNIS R. LUKE, Chair ATTEST: ALAN UNGER, Vice Chair Recording Secretary TAMMY BANEY, Commissioner PAGE 4 OF 4 — RESOLUTION NO. 2010-053 (06/23/10) Changes to Approved Budget at Adopted Level Fiscal Year 2011 Deschutes County Budget Approved Budget Change to Appropriations Adopted Budget Full Faith & Credit 2010 -Secure Treatment Facility (541) Interest 50,596 (8,208) 42,388 Contingency 2,000 (2,000) Unappropriated Ending Fund Balance 28,849 10,208 39,0.57 Total Full Faith& Credit 2010 -Secure Treatment Facility Changes Comments: Actual debt service requirements determined after bonds were issued in May 2010. Budget law requires debt service funds to utilize unappropriated ending fund balance category instead of contingency. Administrative Services (625) Vehicle Repair and Maintenance 1,000 1,000 Vehicle Lease 3,600 3,600 Vehicle Insurance Charges 990 990 Contingency 86,218 (5,590) 80,628 Total Administrative Services Changes Comments: All expenses related to the vehicle utilized by the Administrative Services staff are being relocated to the Administrative Services Fund from the Board of County Commissioners Fund. Board of County Commissioners (628) Vehicle Repair and Maintenance 1,000 (1,000) Vehicle Lease 3,600 (3,600) Vehicle Insurance Charges 990 (990) Contingency 21,539 5,590 Total Board of County Commissioners Changes Comments: All expenses related to the vehicle utilized by the Administrative Services staff are being relocated to the Administrative Services Fund from the Board of County Commissioners Fund. CHANGES TO APPROVED BUDGET APPROVED 2011 COUNTY BUDGET 265,711,983 2011 ADOPTED COUNTY BUDGET TOTAL 265,711,983 27,129