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HomeMy WebLinkAboutRes 090 - Levy Ad Valorem Taxes - DC Budget�vEC 07 Za 0 -t Deschutes 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 June 30, 2008 Please see directions for completing this document on the next page. DATE: June 23, 2008 FROM: Marty Wynne Finance (541) 388-6559 TITLE OF AGENDA ITEM: Resolution 2008-090. Levying Ad Valorem Taxes for the 2008-09 Fiscal Year and Making Appropriations of the Deschutes County Budget for the 2008-09 Fiscal Year PUBLIC HEARING ON THIS DATE? NO BACKGROUND AND POLICY IMPLICATIONS: Consideration of Resolution No. 2008-090 to levy ad valorem taxes for the Fiscal Year 2008-09 and make appropriations within the Deschutes County Budget for Fiscal Year 2008-09. 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 2008-2009 and Making Appropriations of the Deschutes County Budget for Fiscal Year 2008-2009. * * RESOLUTION NO. 2008-090 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 2008- 2009 adopted budget at the tax rate of $1.2783 for the General Fund and the General County Projects Fund, anc in the amount of $4,560,314 for bonded debt; and that these taxes are hereby imposed and categorized for tax year 2008-2009 upon the assessed value of all taxable property within the district. General Fund Bonded Debt General Excluded from Government Limitation $1.2783/$1,000 $ 4,560,314 Section 2. The Board of County Commissioners hereby appropriates for the fiscal year beginning July 1, 2008, the following amounts for the purposes shown, said appropriations constituting known expected revenues, as follows: PAGE 1 OF 4 — RESOLUTION NO. 2008-090 (06/30/08) Fund General Fund Assessor Clerk/Elections Board of Property Tax Appeals District Attorney Finance/Tax Veteran's Services Property Management Grant Projects Non -Departmental Total General Fund Deschutes County Budget Summary of Appropriations and Unappropriated Ending Fund Balance 2008-2009 APPROPRIATIONS Personal Services Materials & Services Debt Service Capital Outlay Transfers Out Contingency Total Appropriations Unapp. Ending Fund Total Balance [Requirements 2,760,828 888,346 803,095 730,840 38,860 22,283 3,873,801 921,461 464,087 324,853 161,220 75,645 199,221 55,110 98,117 8,567 9,961 1,147,161 8,409,190 4,174,266 100 3,649,274 100 1,534,035 100 61,243 20,000 4,815,262 100 789,040 100 236,965 100 254,431 100 106,784 100 12,890,622 5,905,383 19,953,227 20,800 12,890,622 5,905,383 31,400,261 3,649,274 1,534, 035 61,243 4,815,262 789,040 236,965 254,431 106,784 19,953,227 31,400,261 Business Loan 459,900 Court Technology Reserve 16,500 A & T Reserve Crime Prevention Services - 143,884 Grant Projects - 99,900 Justice Courts 453,306 149,475 La Pine Industrial 1,032,500 Bethlehem Inn - Park Acquisition & Development 97,000 Park Development Fees 153,900 PERS Reserve 850 Project Development & Debt Rsv 50,520 General County Projects 179,009 General Capital Reserve 100 County School 370,700 Special Transportation 373,900 Taylor Grazing 6,000 Transient Room Tax 5,142 3,041,370 Video Lottery 8,347 670,511 Welcome Center 858 438,996 Property Management Operations 40,498 Foreclosed Land Sales 162,956 Liquor Enforcement - 472 Victims' Assistance 297,837 30,568 Law Library 48,332 106,569 County Clerk Records - 73,277 Comm on Children & Families 568,142 2,283,412 Community Justice - Juvenile 5,750,263 1,846,184 Sheriff's Asset Forfeiture 19,185 Court Facilities 130,509 Des Co. Communication System 85,749 286,234 100,000 100 460,000 460,000 - - 16,500 16,500 50,000 157,000 207,000 207,000 - 143,884 143,884 100 100,000 100,000 100 106,952 709,833 709,833 1,032,500 - 1,032,500 100,000 100,000 100 195,000 57,900 350,000 350,000 100 154,000 - 154,000 - 100 8,000,000 8,000,950 3,439,408 11,440,358 2,000,000 1,103,835 3,590,645 6,745,000 6,745,000 340,000 572,580 689,530 1,781,119 1,781,119 250,000 100 854,332 1,104,532 1,104,532 - 370,700 370,700 100 374,000 374,000 6,000 6,000 30,353 - 3,076,865 3,076,865 100 106,000 5,042 790,000 790,000 80,000 - 519,854 519,854 100 7,602 48,200 48,200 100 11,944 175,000 175,000 40,000 32,028 72,500 72,500 100 - 35,721 364,226 - 364,226 100 68,499 223,500 223,500 15,000 - 329,574 417,851 417,851 100 439,710 3,291,364 3,291,364 200 708,135 8,304,782 8,304,782 100 3,715 23,000 23,000 - 130,509 130,509 40,000 156,702 202,877 771,562 771,562 Sheriffs Services Sheriff Services 1,139,836 822,680 272,500 2,235,016 2,235,016 Civil 1,074,859 64,179 - 31,732 1,170,770 1,170,770 Automotive/Communications 372,197 921,915 100 1,294,212 1,294,212 Investigations/Evidence 1,440,140 255,282 24,000 1,719,422 1,719,422 Patrol 6,902,598 541,309 340,080 7,783,987 7,783,987 Records 590,867 83,359 100 674,326 674,326 Adult Jail 7,516,390 1,365,117 981,000 50,000 9,912,507 - 9,912,507 Transport/Court Security 199,506 15,529 100 215,135 215,135 Emergency Services 166,446 16,792 - 100 183,338 183,338 Special Services 825,184 172,928 286,145 1,284,257 - 1,284,257 Regional Work Center 2,171,520 455,278 32,000 2,658,798 2,658,798 Training 200,784 49,289 100 - 250,173 250,173 Non -Departmental 43,725 - 2,963,655 3,007,380 - 3,007,380 Total Sheriff's Services 22,600,327 4,807,382 1,967,957 50,000 2,963,655 32,389,321 52,389,321 Health Department 4,513,085 1,452,729 25,000 150,000 496,815 6,637,629 - 6,637,629 HealthyStartPrenatal 220,147 573,463 - - 259,524 1,053,134 - 1,053,134 Health Department Reserve - 100 100 25,000 549,000 574,200 574,200 ABHA - 2,778,714 - 468,514 3,247,228 3,247,228 Mental Health 8,363,297 4,285,416 - 100 150,000 1,556,417 14,355,230 4,355,230 Acute Care Services - 728,744 383,457 609,582 1,721,783 1,721,783 OHP -Chemical Dependency 356,714 70,368 56,743 483,825 483,825 Code Abatement - 96,245 100 100 96,445 96,445 Community Development 5,735,947 1,761,271 100 200,990 883,780 8,582,088 8,582,088 CDD -Groundwater Partnership - 3,800,000 100 - 167,546 3,967,646 3,967,646 Newberry Neighborhood - 2,000 2,000 1,143,819 605 1,148,424 1,148,424 Groundwater Protection Funding 3,069,700 100 100 100 3,070,000 3,070,000 PAGE 2 of 4 - RESOLUTION NO. 2008-090 (6/30/08) Fund Deschutes County Budget Summary of Appropriations and Unappropriated Ending Fund Balance 2008-2009 APPROPRIATIONS Personal Services Materials & Services Debt Service Capital Outlay Transfers Out Contingency Total Appropriations Unapp. Ending Fund Balance Total Requirements CDD Reserve - 2,482,111 2,482,111 - 2,482,111 CDD Bldg Program Reserve 100 100 1,976,656 1,976,856 1,976,856 CDD Elec Program Reserve 100 100 281,069 - 281,269 281,269 CDD Building Improvement Reserve - 50,000 50,000 - 26,076 126,076 126,076 GIS Dedicated 437,925 184,047 6,700 180,932 225,000 1,034,604 264,290 1,298,894 Road 5,627,071 7,615,913 5,425,565 300,000 1,766,393 20,734,942 20,734,942 Natural Resource Protection 109,344 1,157,800 - 10,077 1,277,221 1,277,221 Federal Forest Title III 260,000 274,307 534,307 534,307 Surveyor 200,000 - 16,293 216,293 216,293 Public Land Corner Preservation 670,000 12,000 1,112,537 1,794,537 1,794,537 Road Building & Equipment 29,118 1,609,000 - 363,859 2,001,977 2,001,977 Road Improvement Reserve - 5,841 5,841 5,841 Vehicle Maint & Replacement 102,700 500,000 - 613,270 1,215,970 - 1,215,970 Dog Control 58,526 307,913 100 41,464 408,003 25,000 433,003 Community Justice - Adult 3,196,449 692,259 100 - 501,414 4,390,222 4,390,222 Local Improvement District - 120,000 - 1,000,000 148,535 1,268,535 1,268,535 Jail Construction 100 2,499,800 4,000,000 100 - 6,500,000 6,500,000 Jamison Acquisition & Remodel 60,000 505,000 - 565,000 565,000 OSP/911 Building Construction 999,900 8,800,000 - 100 9,800,000 9,800,000 Secure Treatment Facility 123,900 1,500,000 100 1,624,000 - 1,624,000 2000 Series LTD Tax Imp 53,090 100 55,010 108,200 108,200 LID 2003 65,024 100 233,625 298,749 298,749 LID 2005 - 142,236 - 100 7,164 149,500 149,500 LID 2007 357,659 - 105,341 463,000 463,000 CDD Building FF&C Ref Ser 2004 500 176,760 2,740 180,000 38,000 218,000 Full Faith & Credit, 2003 1,000 1,606,820 49,094 1,656,914 1,656,914 Full Faith & Credit, 2005 500 253,077 3,699 257,276 257,276 Full Faith & Credit, 2008 1,000 200,000 206,431 407,431 407,431 HHS/BJCC FF&C Ref Series 2005 500 572,755 - 5,000 578,255 578,255 COPs 98 Refunding Series 1,300 135,850 137,150 137,150 Public Safety 1993/96/98/00 G.O.. - 2,174,117 - 2,174,117 150,000 2,324,117 Redmond Building 1994 COPS 1,325 42,560 2,365 - 46,250 46,250 PERS, Series 2002/04 Debt Service - 832,310 239,768 1,072,078 1,072,078 Welcome Center 1988/98 COPs 640 206,650 5,710 - 213,000 - 213,000 Fairgrounds Debt Service 2,213,769 - 2,213,769 50,000 2,263,769 RV Park 98,830 275,499 - 50,000 47,571 471,900 471,900 Solid Waste 1,814,996 4,407,657 971,788 224,500 1,861,470 540,838 9,821,249 9,821,249 Landfill Closure 2,600,000 5,000 - 2,400,000 5,005,000 5,404,439 10,409,439 Landfill Postclosure - 300,000 300,000 2,108,391 2,408,391 Solid Waste Capital Project 65,686 4,125,000 1,201,369 5,392,055 5,392,055 Solid Waste Equip Reserve 12,256 75,000 755,463 842,719 842,719 Solid Waste Enviro Remediation 1,000 1,505,000 583,835 2,089,835 2,089,835 Fair and Expo Capital Reserve - - - 720,300 - 337,707 1,058,007 1,058,007 Fair and Expo Center 846,075 775,739 85,064 45,000 78,000 192,325 2,022,203 2,022,203 Deschutes County Fair 185,552 743,328 - 302,850 28,063 1,259,793 1,259,793 Building Services 1,735,700 691,733 340,000 - 207,835 2,975,268 2,975,268 Administrative Services 654,573 148,748 100 - 69,990 873,411 873,411 Board of County Commissioners 492,820 103,336 100 50,954 647,210 647,210 Finance 850,586 344,416 105,000 - 422,350 1,722,352 1,722,352 Legal 684,369 59,387 100 - 62,060 805,916 - 805,916 Personnel 596,001 373,325 100 - 80,819 1,050,245 1,050,245 Information Technology 1,702,105 536,871 100 - 192,606 2,431,682 2,431,682 IT Reserve Fund 533,120 20,000 43,190 596,310 596,310 Insurance 361,157 2,767,004 100 1,459,715 4,587,976 4,587,976 Health Benefits Trust 113,715 12,606,783 100 15,822,568 28,543,166 28,543,166 TOTAL ALL COUNTY FUNDS 76,527,033 82,101,157 14,465,028 31,275,022 24,888,430 60,025,525 289,282,195 11,479,528 300,761,723 PAGE 3 of 4 - RESOLUTION NO. 2008-090 (6/30/08) Section 3. That the Deschutes County Finance Director make the appropriations as set out herein for the 2008-2009 fiscal year. DATED this day of June, 2008. BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON DENNIS R. LLTKE, Chair ATTEST: TAMMY (BANEY) MELTON, Vice Chair Recording Secretary MICHAEL M. DALY, Commissioner PAGE 4 OF 4 — RESOLUTION NO. 2008-090 (06/30/08)